Audit Manual - Core Treasury System Uttarakhand

Government of Uttarakhand
Audit Manual
Sr. No Activity Risk Audit Steps
disbursing officers
(Refer Chapter III, Volume VII,
Financial Handbook)
• Risk of fraud/ embezzlement of cash
account of each disburser
• Verify the balances shown as outstanding against subordinate officer in
the ledger at the commencement and the close of each month for
sample audit period
5 Classification of Transactions
(Refer Chapter III, Volume VII,
Financial Handbook)
• Potential risk of incorrect recording
leading incorrect reporting
• Verify whether all sums paid into Treasury by a departmental officer are
debited to ―Forest Remittance‖
• Verify whether the value of all cheques drawn is credited to ― Forest
Remittance‖ irrespective of whether or not they are cashed at once
• Verify whether all advances and recoveries are shown under ―Forest
Advances‖ or ― Works Advances‖
• Verify whether bills accepted by other departments and bills of other
departments accepted by the divisional officer and all other items of
receipts and charges adjustable by book transfer are classified under
―Book Transfers‖
• Verify whether the expenditure on capital works to be financed from
revenue is shown in the divisional accounts under the appropriate head
subordinate to "10 Forest, B. Conservancy and Works"
• Verify whether the expenditure on capital works, the cost of which will
be met from the borrowed fund, is shown under the head "65 Capital
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