Audit Manual - Core Treasury System Uttarakhand

Government of Uttarakhand
Audit Manual
Sr. No Activity Risk Audit Steps
The cost of all measures for inducing and aiding natural
reproduction, e.g. clearing undergrowth, collecting and burning the
debris of fellings, hoeing the soil prior to the seed fall, artificial filling
of gaps to supplement natural reproduction, re-opening trenches in
order to stimulate the production of root suckers, and so forth
The cost of protection of forests from fire, from unauthorized
grazing and fellings, from insects and fungous attacks, etc.
The cost of any renewal or replacement rendered necessary by
ordinary wear and tear or depreciation or natural death
The cost of maintaining all Government forests
D
Advances
13 Advances to Contractors
(Refer Chapter X, Volume VII,
Financial Handbook)
• Advances given without adequate
approval
• Delay in settlement of advances
• Obtain list of all advances paid during the audit period
• Verify whether all advances are paid in accordance with terms and
conditions duly approved by competent authority
• Verify whether the deviations are approved as follows:
Where, in the interest of works, it is absolutely necessary to make
petty advances, in such cases advances up to prescribed limit may
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