Audit Manual - Core Treasury System Uttarakhand

Government of Uttarakhand
Audit Manual
Sr. No Activity Risk Audit Steps
securities of subordinates,
Volume VII, Financial
Handbook)
• In case of any exception, exemption must have been made under the
general or special orders of the Government
• Verify whether the security taken in respect of cash or valuables is
equal to the maximum amount which the government servant ordinarily
has in his hands at any point of time
• Verify whether in respect of stores in the custody of a government
servant, the amount of security should be a suitable percentage of the
maximum value of stores determined by the conservator
• Verify whether the Government Servants furnishing the Security have
signed an agreement in the prescribed form, which lays down the
conditions under which the security may be confiscated or returned to
the depositor
• Verify whether the security bond of a Forest subordinate has been
returned to the depositor or his legal representative as soon as the
security has been refunded to him
• Verify whether a register has been kept in the divisional office in the
prescribed form
18 Register of Forest Deposits
(Refer Chapter XII, Volume VII,
• Non compliance with set policies and
procedures
• Verify whether a record of the transactions relating to forest deposits is
maintained in the divisional office in a register in the prescribed form
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