Audit Manual - Core Treasury System Uttarakhand

Government of Uttarakhand
Audit Manual
Sr. No Activity Risk Audit Steps
• Verify that, any arrear of betterment charge shall be recoverable
as an arrear of land revenue, and no suit shall lie in the civil court
for recovery of such arrear
Toll for amenities
• Verify whether toll charges have been collected by the authority
from visitors for the use of approach roads and other amenities
such as places of popular resort (including any ancient and
historical monuments) within its development area at such rate
and in such manner as may be notified by the State Government
Penalties, fines, rents and profits
• Verify whether the penalties and fines realized in connection with
prosecution under this act are paid to the authority on a timely
basis
• Verify whether all moneys received by the Authority by way of
rents and profits or in any other manner or from any other source,
are adequately recorded on a timely basis
Application of funds
• Verify whether the funds collected from the above mentioned
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