Audit Manual - Core Treasury System Uttarakhand

Government of Uttarakhand
Audit Manual
Sr. No Activity Risk Audit Steps
• Verify whether the register is closed after observing the following
instructions
Market rates (column 24) – This column should be filled up, in
respect of each item, under the orders of the divisional officer by a
person other than a ministerial subordinate. It should be written up
at or about the close of the half year, but before any entries are
made in the column for future issue rates
Current Issue rates (column 20) – This column should have been
filled up at the commencement of the half year in respect of items
brought forward from the previous half year and subsequently
from time to time, in respect of new items and items the rates of
which are revised during the half year
Value at current issue rates (column 21) – This column should be
written up at the close of the half year and should represent the
value of the closing balance at the issue rates current during the
last month of the half year
Future issue rates (column 22) – This column should show the
rates for issues during the following half year which should be
fixed, separately for each item. When opening the register for the
following half year
Page 362 of 705