Audit Manual - Core Treasury System Uttarakhand

Government of Uttarakhand
Audit Manual
Sr. No Activity Risk Audit Steps
• Verify whether a register is maintained containing details of all lands
owned outside the reserves
23 Maintenance of Permanent
record of boundaries
• Inadequate maintenance of a permanent
record of boundaries
• Verify whether a permanent record of boundaries is maintained for the
purpose of checking the position of boundaries in case of any dispute
• Verify whether the record of boundaries consists of the following:
A map of the external boundary on a scale
A boundary register of reserved forests
A Chak register – a detailed record of all included cultivation in the
forest
24 Summary of Revenue and
Expenditure
(Refer Chapter XII, Volume VII,
Financial Handbook)
• Lack of monitoring for revenues and
expenditure
• Verify whether a summary of revenue and expenditure for the general
division and for the different divisions in each circle in the prescribed
form has been prepared
• Verify whether a copy of the return is furnished on a monthly basis to
the conservator of the circle concerned after completing the examination
of the monthly accounts of each circle
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