Audit Manual - Core Treasury System Uttarakhand

Government of Uttarakhand
Audit Manual
Sr. No Activity Risk Audit Steps
completion reports etc
• Verify whether a completion report for the work done is submitted
by the engineer/competent authority (UP Municipalities Act, 1916
and Rule 70 of Municipal Account Code)
• Verify whether a register in the prescribed form is maintained for
all movable and immovable properties respectively (UP
Municipalities Act, 1916 and Rule 78 of Municipal Account Code)
• Verify whether a stamp register is maintained in the prescribed
form (UP Municipalities Act, 1916 and Rule 83 of Municipal
Account Code)
• Verify whether a stock book is maintained for purchase and
disposal
• Verify whether a store ledger is maintained in the prescribed
forms
• Verify whether the store ledger has been signed by the competent
authority
7 Maintenance of Registers • Inaccurate departmental accounts
• Lack of transparency of department
• Verify whether the following registers in the prescribed forms are
maintained (UP Municipalities Act, 1916 and Rule 122-124 of
Municipal Account Code)
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