Audit Manual - Core Treasury System Uttarakhand

Government of Uttarakhand
Audit Manual
Sr. No Activity Risk Audit Steps
records of last verification
• Verify whether all assets (furniture) are serially numbered and a
list of all assets as per serial number has been maintained for the
same
53 Monthly/ Annual Accounts • Inadequate reporting
• Missing out on serious issues
• To collect monthly expenditure figures from last audit up to last
March; to recommend test month selection for detailed checking
of cash book by the inspecting officer
• To check financial position of the unit from the last audit up to last
march from annual accounts, grant register, cash book and all
bank pass books. At least three years financial position of the unit
to be checked and shown in part-III of the inspection report along
with comments
• Prescribed format of Part-I & Part-II of the inspection report to be
issued to the units to collect the required information and submit
in the inspection report accordingly
• To check unspent balance of Finance commission grant and
check how expenditure was incurred
• All vouchers of water supply and sanitation schemes to be
checked 100% and the difference of actual expenditure vis-à-vis
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