Audit Manual - Core Treasury System Uttarakhand

Government of Uttarakhand
Audit Manual
Sr. No Activity Risk Audit Steps
Allotment column in the bill has been properly filed in
Certificate to the effect that the claim is genuine, in order, admissible
and has not been paid before has been recorded on the bill
The claims which are more than one year become normally due for
pre audit. The date for this purpose has been counted from the date
the claim became due in respect of establishment claim, from the
date succeeding the date of completion of journey in respect of T.A.
claims, completion of supply or rendering service in respect of nonperiodical
contingent bill
2 Claim presented at Treasury-Grant-
In-Aid Bills
• Unauthorized claims being passed
for payment
• Verify whether a record of original copy of the bills are maintained
• Verify whether the Treasury officers passes a claim presented before the
treasury-Grant-in-aid only after ensuring compliance to the following:
Orders sanctioning grants-in-aid are quoted in the bill
The bills are drawn after counter signature by competent authority
3 Claim presented at Treasury-
Scholarship Bills
• Unauthorized claims being passed
for payment
• Verify whether the Treasury officers passes a claim presented before the
treasury-Scholarship bills only after ensuring compliance that the
Relevant sanctions have been noted on the bill
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