Audit Manual - Core Treasury System Uttarakhand

Government of Uttarakhand
Audit Manual
Sr. No Activity Risk Audit Steps
on revenue, expenditure or any other prescribed head of accounts
classification, if any
• Verify that in case the monthly accounts do not balance and the
discrepancy cannot be detected readily that whether the abstract has
been written up from the original cash books, abstracts of receipts,
issues of stock and the transfer entry book to locate the error of
omission, clarifications should have been sought
• Report the cases of chronic and perpetual defaulters, who have been
observed to be submitting the monthly accounts with a delay for a
number of months.
42 Submission of other returns • Irregular submission of important returns
and registers
• Submission of Incomplete/ incorrect
registers and returns
• Verify whether the half yearly stock registers are submitted to the
divisional office on the due date
• Verify whether the returns of tools and plants are submitted to the
divisional office on the due date
M
Duties of Divisional Accountant
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