Audit Manual - Core Treasury System Uttarakhand

Government of Uttarakhand
Audit Manual
Sr. No Activity Risk Audit Steps
16 Accounts and Audit • Non maintenance of appropriate and
adequate accounts and records for the
authority
• Verify whether the Authority has maintained proper accounts and
other relevant records and prepared an annual statement of
accounts including the balance sheet in such form as the State
Government may specify
• Verify whether the accounts of the authority are being audited
D
Jal Sansthan
17 Water Works • Non collection of applicable water
charges
• Unaccountable usage of water
resources
• Misuse of government Water Resources
• Verify whether a register is maintained for house connection
applicants in the prescribed form (UP Municipalities Act, 1916 and
Rule 52 of Municipal Account Code)
• Verify whether the application is certified by the in charge of water
works after the work is completed (UP Municipalities Act, 1916
and Rule 53 of Municipal Account Code)
• Verify whether a house connection register is maintained in the
prescribed form (UP Municipalities Act, 1916 and Rule 54 of
Municipal Account Code)
• Verify whether a meter book for house connections is maintained
in the prescribed form (UP Municipalities Act, 1916 and Rule 55 of
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