Audit Manual - Core Treasury System Uttarakhand

Government of Uttarakhand
Audit Manual
Sr. No Activity Risk Audit Steps
• Verify that no vouchers pertaining to purchase of stores are passed
without a clear entry on the same showing the item and page number of
D-2 and D-4 register against which it has been entered
21 Returns and statements for
Livestock
• Incomplete/ Incorrect maintenance of
important registers, forms, statements
and returns
• Verify whether a return of livestock and a statement of the cost of
upkeep of elephants and other animals is submitted to the Conservator
annually
• Verify whether every 5 years the cost of live stock is revalued keeping in
view their market value and health
22 Register of Reserves and
Rights
• Incomplete/ Incorrect maintenance of
important registers, forms, statements
and returns
• Verify whether a copy of the notification for reservation of rights
published in the Official Gazette has been kept for each forest division
in a bound volume called the Registered of Reserved Forests
• Verify whether each such notification with the corresponding
enumeration of rights has been numbered separately according to the
date from which the reservation takes place
• Verify whether a register of reserves is maintained in each range to
constitute the range record of boundaries
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