Audit Manual - Core Treasury System Uttarakhand

Government of Uttarakhand
Audit Manual
Sr. No Activity Risk Audit Steps
• Verify whether revenue collected at outlying stations has been remitted
to treasuries by means of postal money orders and accounted properly
upon receipt
B
Revenue from sale of Forest Produce
8 Sale of Forest Produce
(Refer Chapter IV, Volume VII,
Financial Handbook)
• Sale against part payment can lead to
bad debts
• Verify whether no timber, other forest produce, live stock, stores, tools
or plants may be sold, except on receipt of full cash payment at the time
of delivery
• Verify whether where sale takes place without full payment at the time
of delivery the approval of the ranger officer should be in place
• Verify whether, every such transaction where sale is made without
receipt of full payment is reported to the Local Government in case the
amount exceeds Rs. 5000 and previous sanction of the Local
Government is in place in case the amount exceeds Rs. 10000
9 Revenue and expenditure
extract
• Inadequate maintenance of records
• Verify whether the ―Remarks‖ column in the Abstract contains
The authority for charges not within the powers of sanction of the
officer submitting the accounts
The expenditure incurred previously on work spread over 2 or more
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