Audit Manual - Core Treasury System Uttarakhand

Government of Uttarakhand
Audit Manual
Sr. No Activity Risk Audit Steps
Initial expenditure on the creation of new plantations; but not
expenditure on their maintenance or on replacing a forest crop,
natural or artificial;
Cost of compiling working plans and carrying out regular forest
surveys by professional agency
• Verify whether the cost of first construction and equipment and of first
supply of all appliances and appurtenances necessary for working the
forests are charged to capital expenditure e.g. :
Construction of permanent roads, tram-ways, bridges, houses,
canals, timber slides, saw mills, factories, etc.;
Equipment of houses, saw mills, factories, etc.;
Purchase of live-stock, stores, tools and plant, etc.
• Verify whether the cost of construction of any work by Government
under section 35 of the Forest Act are charged to capital expenditure
12 Classification under Revenue
Expenditure
(Refer Chapter VII, Volume VII,
Financial Handbook)
• Potential risk of expenses being charged
as capital instead of revenue
expenditure
• Verify whether the following expenditure of Forest Department is
charged to Revenue:
The cost of tending operations, e.g. thinning, improvement fellings,
cleaning, creeper-cutting stubbing out kana grass, etc.
Page 421 of 705