Audit Manual - Core Treasury System Uttarakhand

Government of Uttarakhand
Audit Manual
Sr. No Activity Risk Audit Steps
details of posting in ledger for the same
55 Audit Observations • Incomplete compliances of Audit
Observations
• Verify whether Audit Observations details are kept up to date and
action / replies for the same are prepared and documented for
review
• Verify whether salary, conveyance or transport and other
expenses details are kept up to date for review as per register of
Chief Auditor
56 Buildings • Unauthorized uses of funds for building
• Unauthorized uses of buildings
• Inadequate monitoring of building
records
• Verify whether rent has been made for building if block
development office is on rented premises. Provide reason for
non-availability / delay in availability of government premises
• Verify whether house rent allowance has been deducted from
employees‘ salary on timely basis
• Verify whether drinking water facility is available at block
development office. If not, reason for the same and proposal for
the same
• Verify the physical conditions of buildings
• Verify whether information center has been opened or not
• Verify whether library has been opened or not
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