Audit Manual - Core Treasury System Uttarakhand

Government of Uttarakhand
Audit Manual
Sr. No Activity Risk Audit Steps
the orders of the competent authority and any surplus recoveries of
expenditure are not utilized towards such additional expenditure
Recoveries of expenditure are watched in order to bring to the
Divisional Officer‘s notice all marked deviations from the provision
for such credits in the estimates of works
Claims included in bills presented directly at treasuries by the
Divisional Officer are examined
That petty voucher which are not submitted in the office of the
Accountant General (A&E) and Accounts Officer are checked in
detail
N
Miscellaneous
44 Advance to Contractors and
Disbursers
• Unapproved advances being disbursed
• Delay in recovery of advances or delay
in adjustment of advances from
contractor‘s invoice
• Verify whether advances are made to contractors only in the following
circumstances:
In case purchase of materials cannot be made without prepayment
the local officer may draw an advance to the extent of actual
requirements but not exceeding the limits prescribed at a time for a
single work
• Verify the following with respect to advances made to contractors:
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