Audit Manual - Core Treasury System Uttarakhand

Government of Uttarakhand
Audit Manual
Sr. No Activity Risk Audit Steps
member to the society whether on account of loans taken directly
by him or on account of loans for which he stands as surety
Monthly Register of Receipts and Disbursements:
• Verify whether this register is duly maintained for the preparation
of Statement of Receipts and Disbursements every month
Register of Immovable Property of defaulters bought in auction
by the society:
• Verify whether the details of purchase and subsequent sale of
such properties (purchased in auction from defaulting members
towards recovery of their loans) are entered in this register
• In case the properties are maintained by the Society, verify
whether the particulars of income received thereon is also noted
in the register
Register of closed loans:
• Verify whether the details of overdue loans, the action taken
against them ,and the amount realized thereon, is duly updated in
this register
Register for application for Arbitration and Execution:
• Verify whether the particulars of the loans referred to arbitration,
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