Audit Manual - Core Treasury System Uttarakhand

Government of Uttarakhand
Audit Manual
Sr. No Activity Risk Audit Steps
issued
• Verify the mechanism to check that house tax is levied on house
property under the respective regional authority
• Verify whether house tax is deposited to the authority within the
stipulated time and mention the case wise details
• Verify whether a record is maintained of the rent collected from
Municipal corporation rented shops
• Verify whether an assessment list and a register of objections is
prepared in the prescribed forms under section 141 and 143 of
the Act
• Verify whether the assessment list is authenticated under the
signatures of the competent authority
• Verify whether the appointed tax inspector submits quarterly
statements for the assigned circles (UP Municipalities Act, 1916
and Rule 17 of Municipal Account Code)
• Verify whether any changes in the demand are updated in the
demand and collection register (UP Municipalities Act, 1916 and
Rule 18 of Municipal Account Code)
• Verify whether a record is maintained in the prescribed form and
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