Audit Manual - Core Treasury System Uttarakhand

Government of Uttarakhand
Audit Manual
Sr. No Activity Risk Audit Steps
• Verify whether the location of all assets, buildings, land etc. are
clearly mentioned in the register of fixed assets
• Verify whether amounts in arrears and where required balances
are not available ―Statement of Affairs‖ (in respective registers) is
prepared based on which, opening balances can be worked out
• Verify whether refund of revenues/re-imbursement of expenditure
of the current year is accounted as reduction of
receipts/expenditure
• Verify whether separate records are maintained for Narega grants
as per government order or as prescribed in grant scheme
• Verify whether PRIASoft, the accounting software developed by
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.
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