Audit Manual - Core Treasury System Uttarakhand

Government of Uttarakhand
Audit Manual
Sr. No Activity Risk Audit Steps
should have been made as a fresh entry in the current cash-book
If the error was discovered after the closure and despatch of March
final accounts, it should have been reported to the Principal Auditor
who would have advised to the divisional officer the corrections to
be made in the accounts
Verify whether all correcting entries are supported by the divisional
officer‘s orders on a transfer entry memo
Verify whether every correction bears the disbursing officer‘s initials
7 Remittance of Cash Receipts
(Refer Chapter III, Volume VII,
Financial Handbook)
• Risk of loss or fraud in the collection of
revenue
• Verify whether all revenue received by officers of the department are
paid into the treasury, analyze delays in submission and report as an
observation
• Verify whether the sales are made under an agreement that the revenue
must be paid by the purchaser directly into the treasury
• Verify all rules and regulation for sale are documented and approved by
competent authority
• Verify whether where revenue received on account of timber or other
forest produce is paid in advance, the amount is credited to the
appropriate account head in the cash book
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