Audit Manual - Core Treasury System Uttarakhand

Government of Uttarakhand
Audit Manual
Sr. No Activity Risk Audit Steps
this should be done at other stated intervals
• Verify whether the pages in the ledger are numbered consecutively
• Verify whether each new account opened has been assigned a number
which is appropriate to that particular account until it is finally closed, the
numbering being in a continuous sequence through successive years
E
Deposits
16 Earnest Money and Security
Deposit
(Refer Chapter XI, Volume VII,
Financial Handbook)
• Incorrect accounting of earnest money
and security deposit
• Verify whether security money received by the Forest Officer has been
entered in the departmental cash-book in the following manner
Entry on the debtor side as "Remittances from contractors and
purchasers‖ on receipt
Entry on the creditor side as ―Earnest money or security deposit‖
on remittance to the treasury
17 Securities of Forest
Subordinates
(Refer Appendix-I, Rules for
• Inadequate amount of securities from
person in custody of government monies
• Verify whether all members of subordinate services having custody of
government monies or stores or valuables or who deal with the
collection of Forest revenue have furnished security
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