Audit Manual - Core Treasury System Uttarakhand

Government of Uttarakhand
Audit Manual
Sr. No Activity Risk Audit Steps
authenticated by the competent authority for taxes without an
assessment list (UP Municipalities Act, 1916 and Rule 21 of
Municipal Account Code)
• Verify whether a record of challans is maintained for the outdoor
taxes collected by the tax collectors (UP Municipalities Act, 1916
and Rule 27 of Municipal Account Code)
• Verify whether a record of demand and distress warrants issued
under section 168 and 169 is maintained in the prescribed forms
(UP Municipalities Act, 1916 and Rule 29 of Municipal Account
Code)
• Verify whether every licensing officer maintains a register of
licenses in the prescribed forms (UP Municipalities Act, 1916 and
Rule 33 of Municipal Account Code)
• Verify whether a rent register is maintained in the prescribed form
(UP Municipalities Act, 1916 and Rule 39 of Municipal Account
Code)
• Verify whether a pound register is maintained in the prescribed
forms
• Verify whether the pound accounts have been registered as per
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