Audit Manual - Core Treasury System Uttarakhand

Government of Uttarakhand
Audit Manual
Sr. No Activity Risk Audit Steps
• Verify whether where the accounts are not despatched on or before the
15th of the following month, an explanation for the cause of delay
should have been forwarded to the Principal Auditor
28 Monthly abstract of the ledger
(Refer Chapter XII, Volume VII,
Financial Handbook)
• Inadequacies in preparation of an
abstract of contractor‘s and disbursers
• Verify whether an abstract of the contractor‘s and disbursers‘ ledger
account has been prepared on a monthly basis in the prescribed form
• Verify whether the abstract of ledger is submitted in original to the
Conservator along with supporting vouchers on the same day on which
the monthly accounts are sent to the Principle Auditor
• Verify whether the abstract for March each year is accompanied by a
brief statement explaining the circumstances under which each item
outstanding for more than twelve months remains unadjusted and the
steps which have been taken with a view to its early clearance
• Verify whether the conservator has passed the abstract on to the
Principal Auditor within ten days of its receipt in his office and after
examining it and making notes for future information and guidance
29 Weekly diaries and monthly
Progress Reports
• Absence of a process in place of
preparation and submission of weekly
diaries
• Verify whether the Forest Guards submit weekly diaries recording their
daily movements and the details of work done or inspections made by
them
• Verify whether the minor subordinates eg. Stump markers submit
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