Audit Manual - Core Treasury System Uttarakhand

Government of Uttarakhand
Audit Manual
Sr. No Activity Risk Audit Steps
(Refer Para 498 of Volume VI of
Financial Handbook)
material lying in hand
have been verified at least once a year
Verify whether a report of verification is prepared by the sub-divisional
officer and submitted to the divisional office
17 Half Yearly register of stock
(Refer Para 223, 224, 225, 226 of
Volume VI of Financial Handbook)
• Non maintenance of essential records
• Verify whether an account is maintained in the divisional office to
record, month by month, separately for each sub-division, the
transactions relating to each item of stock, in three parts:
Part – 1 - The register
Part – 2 - The Summary
Part – 3 - The Review
• Verify whether Part 1 is posted monthly from the sub-divisional
abstracts and balanced half yearly in the same manner as the subdivisional
half yearly balance returns
• Verify whether this register if laid before the divisional officer within a
week after the submission of the monthly account to the Accountant
General.
• Verify whether at the end of half year, the closing balances of quantities
are reconciled with those shown in the half yearly balance returns
received from sub-divisional officers
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