Audit Manual - Core Treasury System Uttarakhand

Government of Uttarakhand
Audit Manual
Sr. No Activity Risk Audit Steps
disbursing officers
The entries in the accounts are divided into three groups:
‣ Revenue entries, which are total of receipts under several
major heads as taken from register of revenue realized
‣ Expenditure entries which are the totals for the several
divisions of major heads and are posted from the classified
abstract of expenditure
‣ Other Heads, entries in which representing both receipts and
disbursements are posted from the schedules of deposits,
remittances and miscellaneous heads of account
• Verify whether the store accounts of the sub-division(camp office) are
closed on the dates fixed for the purpose
• Verify whether the store and other monthly accounts of the camp office
are dispatched to the divisional office within prescribed time. If not,
obtain the reasons and find out the steps taken by the camp office
officer to avoid such delays
• Verify whether the divisional accountant has ensured that all those
transactions are cancelled/ counterbalanced by each other, which are
recorded in the initial cash and stock account and involve no operation
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