Audit Manual - Core Treasury System Uttarakhand

Government of Uttarakhand
Audit Manual
Sr. No Activity Risk Audit Steps
• Irregular submission of progress reports
progress reports in manuscripts or in such other form and periodic
intervals
• Verify whether the Range Officers, Deputy Rangers, foresters and the
other subordinates (as the DFO may direct) send monthly Progress
reports of major fellings, timber, fuel and charcoal operations , resin etc.
to DFO‘s
• Verify whether the DFO submits a progress reports at intervals (as the
Conservator may direct) , so that the Conservator can maintain control
over works
30 Submission of annual reports • Irregular submission of annual reports
• Delay in submission of annual reports
• Submission of incomplete and incorrect
annual reports
• Verify whether a brief annual report or statement of progress in each
division, for each financial year is submitted to conservator by the
D.F.O.
• Verify whether the report accompanies the annual returns in the
prescribed form and such other returns as the conservator may direct
• Verify whether the conservator has prepared a short report for the circle,
checked and consolidated the divisional returns for the circle and
submitted the consolidated circle report to the CCF
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