Audit Manual - Core Treasury System Uttarakhand

Government of Uttarakhand
Audit Manual
14.2 Detailed Audit Checklist
Sr. No Activity Risk Audit Steps
A
Controls around Cash transactions in forest department
1 Cash Book
(Refer Chapter III, Volume VII,
Financial Handbook)
• Risk of wrong entries in cash book
• Risk of unauthorized entries in cash
book
• Potential risk of mismatch between
physical and book records
• Verify whether every Government Servant authorized to receive and
disburse Government money has maintained a Cash Book in the
prescribed form, and has entered all monetary transactions as and
when they occurred
• Verify whether the contents of the cash chest are counted by the senior
most official in charge at least once a month and compared with the
cash-book balance. Further, verify whether the Cash Verification
Certificate is available on record on a monthly basis
• Verify whether all receipts have been properly credited and accounted
in cash book and supporting documents
• Verify whether all payments are supported by vouchers which have
been passed by the divisional officer
• Verify whether the Cash Book is initialed and dated by the Disbursing
Officer after checking, balancing and closing it on a monthly basis
• Verify whether the Subordinate officers have closed their accounts by
the 20th of each month
Page 414 of 705