Audit Manual - Core Treasury System Uttarakhand

Government of Uttarakhand
Audit Manual
Sr. No Activity Risk Audit Steps
of the loans got decreed and exceuted or realized are duly
updated in this register
Voucher File:
• Verify whether all vouchers for contingent expenditure incurred by
the society are serially numbered and filed or pasted
chronologically in a file. Receipts for money received by post
should also be filed
Register of Dividends:
• Verify whether the particulars of dividend declared on Paid-up
Share Capital and disbursed to members is entered in this
register
• Verify whether the register shows the names and numbers of
members one after another as on the last day of the previous cooperative
year, the amount of paid up share capital of each, the
amount of dividend payable on it and its actual payment with date
and signature of the payee
Property Statement of members:
• Verify whether the property statement discloses the amount of net
assets of all members.
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