Audit Manual - Core Treasury System Uttarakhand

Government of Uttarakhand
Audit Manual
Sr. No Activity Risk Audit Steps
• Verify whether all officers in charge of ranges, divisions and subdivisions
have entered all stores, tools and plants, when received or
disposed off in D-2 Register
• Verify whether the D-2 stock articles are checked physically by the
DFO/ACF once every year, also verify the signed certificate for the
same
• Verify whether the following procedure is followed at the time of receipt
and issue of stock:
The officer issuing stock sends out with it a page of his issue book
(D-3) and receives in return a page of a receipt book (D-3a) and
pastes it on the corresponding counterfoil in his issue book
The officer receiving stock issues a receipt in (D-3a) and pastes the
page of the issue book which he received with the stock opposite to
the counterfoil of the receipt
• Verify whether the details of consumables such as paints, varnishes and
nails etc. which when issued are generally used up , are entered in
Register D4
• Verify whether all stores purchased are duly entered D-2 or D-4
registers
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