Audit Manual - Core Treasury System Uttarakhand

Government of Uttarakhand
Audit Manual
Sr. No Activity Risk Audit Steps
Financial Handbook)
• Verify whether the register shows month by month details of receipt and
adjustments and the closing balance of each separate deposit item
• Verify whether on every 1 st June, a copy of the deposit register for the
whole year is prepared and submitted to the Principal Auditor
19 Outstanding Ledger Accounts • Delay in clearing of accounts • Verify whether the Abstract for March in each year is supported by a
brief statement explaining the circumstances in which each item
outstanding for more than 12 months had remained unadjusted and
steps taken for their expeditious clearance
• Verify whether any outstanding balances that have not been cleared
within a reasonable period are a subject of special enquiry
• Verify whether the Divisional Officer furnishes, in the ―Remarks‖ column,
the details of the items making up the balances in cases where
outstanding balances exhibited in columns 12 and 13 comprise of more
than one item
F
Register, returns and statements
20 Register C1 , D2 and D4 • Incomplete/ Incorrect maintenance of
important registers, forms, statements
and returns
• Verify whether a C1 register is prepared containing the details of all
timber, fuel, etc. cut and removed by Government agency and brought
to sale depots for sale or other disposal
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