Audit Manual - Core Treasury System Uttarakhand

Government of Uttarakhand
Audit Manual
Sr. No Activity Risk Audit Steps
Municipal Account Code)
• Verify whether the demand and collection register on account of
water charges is maintained in the prescribed form (UP
Municipalities Act, 1916 and Rule 56 of Municipal Account Code)
• Verify whether Bank Reconciliation is maintained and cross
checked by demand and collection control register
• Verify whether there is a process of water auditing by installing
water meters at production and consumer ends
• Verify whether a house connection register is maintained in the
prescribed form (UP Municipalities Act, 1916 and Rule 62 ,63 of
Municipal Account Code)
18 Water Quality • Bad water quality can lead to damage of
crops
• Verify monitoring system for water quality
• Verify whether technical qualified employees are available for
water quality inspection
• Check that for sources of sample selection of water, there are
multiple sample selection sources
• Verify whether water quality inspection is done on a regular
interval for all the water sources
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