Audit Manual - Core Treasury System Uttarakhand

Government of Uttarakhand
Audit Manual
Sr. No Activity Risk Audit Steps
B
Fees and Payments
4 Examination Fees
(Refer Para 595 of Volume V, Part II
of Financial Handbook )
• Unapproved refund of examination
fees
• Verify that for any amount to be refunded; a certificate was endorsed upon
the original receipts by the Secretary to the Board of Examiners, or the
Secretary, Public Service Commission, as the case may be, specifying the
amount to be refunded
5 Pension Payment
(Refer Para 509,518,528,529,530 of
Volume V, Part II of Financial
Handbook )
• Unapproved payment of pensions
• Incomplete and incorrect
Maintenance of register of pensions
• Obtain the list of various categories of pensioners
• Check the status of guard file of pension payment / index register
• Verify whether the complete process has been carried out before release
of First Pension/ Family Pension
• Compare the time period of receipt of each pension case and release of
pension to bank for all cases during the audit period
• Check the status of army pension cheque register
• Obtain the list of pensioners above 80 years
• Check pension authorities of class IV employee
• Verify that the payments of Pensions are made only upon Pension
Payment Orders issued by the authorized Pension Sanctioning Authority
• Verify if the Treasury Officer has kept a register in prescribed Form of the
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