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Audit Manual - Core Treasury System Uttarakhand

Audit Manual - Core Treasury System Uttarakhand

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Government of <strong>Uttarakhand</strong><br />

<strong>Audit</strong> <strong>Manual</strong><br />

Sr. No Activity Risk <strong>Audit</strong> Steps<br />

• Verify whether grant is used for the purpose for which grant was<br />

issued<br />

• Verify whether work register is maintained in prescribed format by<br />

all Panchayati Raj Institutes respectively<br />

• Verify whether Public works valuing to the standard/prescribed<br />

amount is carried out by Zila Panchayats<br />

• Verify whether only the collected revenue is used to incur<br />

establishment expenses (State fund should be used as prescribed<br />

in government order) )<br />

• Verify whether all funds released to the Zila Panchayats are<br />

approved by the Zila Finance department<br />

61 Accounts • Potential risk of errors/ omission in<br />

accounts<br />

• Verify whether Zila Panchayats<br />

prescribed format<br />

prepares annual accounts in<br />

• Incorrect accounting of items<br />

• Verify whether daily transactions are recorded in the Cash Book<br />

in the prescribed form<br />

• Verify whether details of transactions as recorded in the cash<br />

book are transferred to the either Register of Receipts or to<br />

Register of Payments under the respective head of accounts as<br />

prescribed<br />

Page 511 of 705

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