Audit Manual - Core Treasury System Uttarakhand

Government of Uttarakhand
Audit Manual
Sr. No Activity Risk Audit Steps
51
40 Abstract of Expenditure • Absence of documentation with respect
to expenditure incurred against the
allotment of the division
• Verify whether a consolidated account of all expenditure charged
against the allotment of the division has been prepared in the prescribed
form
• Verify whether the half yearly stock registers and balance returns of
tools and plants are submitted to the divisional office on the due date
41 Preparation of Monthly Account
(Refer Para 754, 755, 756 of
Volume VI of Financial Handbook)
• Absence of a process of preparation of
monthly accounts
• Irregular Maintenance of monthly
accounts
• Incomplete and incorrect updation of
monthly accounts
• Verify whether monthly accounts have been prepared in the prescribed
form for presentation to the Divisional Officer
• Verify whether the monthly accounts contain the following important
details:
Requisite enclosures such as proper schedules and vouchers as a
part of the monthly accounts
An abstract of the entire receipts and disbursements of the month
as detailed in the various schedules and registers and shows also
the opening and closing cash balances
A Memorandum of Miscellaneous cash receipts paid into the
treasury
A certificate in respect of the closing cash balances of subordinate
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