Audit Manual - Core Treasury System Uttarakhand

Government of Uttarakhand
Audit Manual
Sr. No Activity Risk Audit Steps
by way of grants, lons, advances or otherwise
• All moneys borrowed by the Authority from the State Government
by way of loans or debentures;
Verify that in case, the authority borrows money by way of
loans or debentures from sources other than the State
Government and on terms and conditions as may be
approved by the State Government, has the Authority
maintained a sinking fund for the repayment of moneys
borrowed. Verify whether the authority pays a sum sufficient
for repayment every year into the sinking fund within the
period fixed of all moneys so borrowed.
Disposal of lands and buildings
• All moneys received by the Authority from the disposal of lands,
buildings and other properties, movable and immovable
Betterment charges
• Verify whether the betterment charge levied under this Act are
payable in such number of installments, and each installment is
payable at such time and in such manner as may be fixed by byelaws
made in that behalf.
Page 457 of 705