Audit Manual - Core Treasury System Uttarakhand

Government of Uttarakhand
Audit Manual
Sr. No Activity Risk Audit Steps
rules
• Verify whether a list is forwarded by the Principal Auditor to the
conservator each month showing the dates on which the objection
statements were sent to each divisional office
• Verify whether the list referred above is completed and sent back to the
Principal Auditor by the conservator after all the objection statements for
the month have been returned
• Verify whether ―Forest Advances‖ made under proper authority, which
do not present any financial irregularity, are not placed under objection
or entered in the objection book
G
Accounts and Reports
27 Monthly Accounts
(Refer Chapter XII, Volume VII,
Financial Handbook)
• No process in place of preparation of
monthly accounts
• No process in place of submitting the
monthly registers and accounts to the
Principal auditor for review
• Verify whether a copy of the monthly register of cheques in the
prescribed form, is submitted by the divisional officer to the Principal
Auditor on the last day of each month
• Verify whether the monthly accounts are despatched from any divisional
office to the Principal Auditor latest by the 10th of each month
• Verify whether in case of accounts for the month of March a maximum
extension of ten days is permitted
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