Audit Manual - Core Treasury System Uttarakhand

Government of Uttarakhand
Audit Manual
Sr. No Activity Risk Audit Steps
NIC is being used by the PRI‘s for maintenance of accounts
• Verify whether basic infrastructure is developed/ provided to
Panchayati Raj Institutes to work on PRIASOFT software
• Verify whether classified register is maintained at Zila Panchayat
in prescribed format
• Verify that all work estimates are approved by an authorised
person as per approval authority
• Verify whether for assigned revenue from State/Central Govt.
minor head ‗901-Share of net proceeds assigned to Panchayats‘
is opened under relevant receipts Major Heads.
• Verify whether all unclassified transactions not immediately
booked under the respective functional major heads due to lack of
detail/proper classification in the challen/cheque/voucher,
Panchayats are booked under ‗8658-Suspense Accounts‘.
• Verify status of approval of accounts of Income/ Expenditure in its
open meeting and its adaption
• Verify compliance with provision for drawl of amount from bank
after approval by sabha/ panchayat
• Verify whether the accounts are kept in two parts
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