Audit Manual - Core Treasury System Uttarakhand

Government of Uttarakhand
Audit Manual
Sr. No Activity Risk Audit Steps
for the cases where the Challans entered in the prescribed form are not
found in the consolidated treasury receipt
26 Objection Statement
(Refer Chapter XIII, Volume VII,
Financial Handbook)
• Non updation of objections in an
objection statement
• Verify whether the results of the audit of bills and accounts have been
communicated by the Principal Auditor to the divisional officer, in
Objection Statements in the prescribed form
• Verify whether the objection statement has been returned in original
within two weeks of its receipt, through the conservator
• Verify whether in case of Garhwal Forest Division the objection
statement has been returned within four weeks of its receipt
• Verify whether the Divisional offices have kept a copy of all objections
which contain important audit rulings in a bound register of the
prescribed form
• Verify whether Objections to subordinate accounts have been entered
on the original accounts and a fair copy of the objections have been
sent to the subordinate office in the prescribed form
• Verify whether all items in the prescribed form have been serially
numbered and the authority on which the objections are based have
been given in column 6 by a reference to the relevant financial or other
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