Audit Manual - Core Treasury System Uttarakhand

Government of Uttarakhand
Audit Manual
Sr. No Activity Risk Audit Steps
–plan should be shown clearly
Receipt side of Form – 80 should arithmetically agree with the
Disbursement side
Closing Cash balance should agree with the Opening Cash
Balance of the following month
Form 46 – Revenue realized should match with the figures of
receipt shown in Form – 80
The column related to estimated cost and budget allotment should
be appropriately filled in Form – 64 (Schedule of Expenditure)
Form – 79 should be attached with accounts
Column of up to date deposits should be filled in Form – 65
(Schedule of Deposit Works)
39 Submission of Schedule of
Settlement with Treasuries – Form
51
• Non submission of Form – 51 with
Monthly Accounts
• Verify whether the Schedule of settlement of Treasuries, Form – 51,
along with supporting consolidated Treasury Receipt
(CTR) is downloaded regularly from the Computerized Accounts of the
Treasury through Internet
• Verify whether there is any documentation in place to authenticate that
the DA‘s/ DAO‘s posted in each division personnaly visited the treasury
on the 18 th of every month to reconcile receipts and payments in Form –
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