Audit Manual - Core Treasury System Uttarakhand

Government of Uttarakhand
Audit Manual
Sr. No Activity Risk Audit Steps
• Verify whether the Conservator has furnished on a monthly basis in the
prescribed form to each divisional officer an extract from the prescribed
form of the portion pertaining to his division
• Verify whether the annual report in the prescribed form for the circle is
prepared and forwarded it to the conservator
25 Schedule of remittances
(Refer Chapter XII, Volume VII,
Financial Handbook)
• Incorrect maintenance of a schedule of
remittances
• Incomplete and delayed updation of the
schedule of remittances
• Verify whether a schedule of remittance of revenue to treasuries is
prepared in the prescribed form
• Verify whether the entries in this statement show each item of
remittance separately, and reference to these items is made against the
entries in the last column of the consolidated treasury receipt
• Verify whether each treasury which has received forest remittances
during the month has sent a consolidated receipt showing details of
each remittance separately to the divisional officer concerned on the
first of each month
• Verify whether the Challan entered in the prescribed form have been
checked with those entered in the consolidated treasury receipt and
those found in the consolidated treasury receipt have been marked off
in the divisional register in the prescribed form
• Verify whether enquiries have been instituted with the treasury officer
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