Audit Manual - Core Treasury System Uttarakhand

Government of Uttarakhand
Audit Manual
Sr. No Activity Risk Audit Steps
62 Provision of Training to Panchayats • Absence of trainings can lead to
stagnation in knowledge resulting into
inefficiencies
• Obtain list of all the training during the audit period.
• Verify whether the annual training plan is approved by the
competent authority.
• Verify whether Trainings have been imparted to Panchayats in the
Local language.
• Verify whether the Training Schedule covers IT enables training in
e-governance to the office bearers of Panchayat.
63 Monitoring issues • Inadequate reporting
• Missing out on serious issues
• Photocopy of required information/figures collection proforma as
prescribed by the headquarter office to be issued to the unit for
necessary collection and submit report accordingly
• Photocopy survey questionnaire for IT application as prescribed
by the headquarters also to be issued to the unit for necessary
information collection and submit report accordingly
• To check main cash book in detail; Revenue collection receipts to
be compared with challans and expenditure compared with
vouchers for the selected test month
• To check bank reconciliation of the bank pass books and cash
book. Necessary comments on the difference between cash book
and pass book figures to be shown in part-III of the Inspection
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