Audit Manual - Core Treasury System Uttarakhand

Government of Uttarakhand
Audit Manual
Sr. No Activity Risk Audit Steps
• Verify whether the scrutiny of the accounts under various sub
heads reveal balances, which are not recoverable in the opinion
of auditor and would require a provision / write off. If so, give
details thereof
• Report the nature and amount involved of any unusual items that
may be revealed during test check of these accounts
30 Liabilities • Non compliance to the guidelines
prescribed by RBI
1. Deposits
• Obtain details of deposits received and repaid
• Carry out a percentage check of interest paid on deposits,
including calculation of interest on large deposits. Also check the
deposits made by Primary Agriculture Cooperative Society
(PACS) and calculation of interest thereon
• Verify whether the procedures connected with the opening of new
accounts have been followed as per RBI instructions
2. Bills payable, Sundry Deposits etc.
• Obtain the details of number of items and the aggregate amount
of old outstanding items pending for three years or more, and
report them under appropriate heads
• Carry out a scrutiny of the accounts under various sub heads and
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