Audit Manual - Core Treasury System Uttarakhand

Government of Uttarakhand
Audit Manual
Sr. No Activity Risk Audit Steps
35 Renting of buildings
(Refer Para 282 and 283 of
Volume VI of Financial Handbook)
• Occupancy of Government Buildings
without adequate approvals in place
• Verify that no government building is occupied as private residence
without the consent of superior officials or of the government
• Verify that no building devoted to religious use, is used as a dwelling
house or for any other purpose, without the consent of the principal civil
or political authority on the spot
36 Register of buildings • Non maintenance of a register of
buildings by every divisional officer
• Incorrect/ incomplete updation of
buildings‘ register
• Verify whether each Superintendent Engineer keeps a register of all
buildings within his circle
• Verify whether each divisional officer keeps a register of all buildings
within his division
• Verify that the value of the land comprised in the property is shown
separately from the value of the building in the register. Verify that the
value of each separate structure is shown separately
37 Register of rents
(Refer Para 308 to 310 of Volume
VI of Financial Handbook )
• Non maintenance of rent register for all
Government residential buildings
• Verify whether a register (in the prescribed form) is maintained in the
divisional office to show the monthly assessments, realizations and
balances of rents, of all residential buildings
• Verify whether the following totals for each month are abstracted at the
foot of the register :
Cash realized in the division
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