Audit Manual - Core Treasury System Uttarakhand

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Government of Uttarakhand Audit Manual Sr. No Activity Risk Audit Steps Pension Payment Orders issued on his Treasury • Verify that a life-certificate accompanies every pension claim which is not personally presented, except as specified in Article 949, Civil Service Regulations • Check that payment made on a life-certificate, should be made only for months completed on or before the date of the certificate • Verify that every payment has been entered (Civil Service Regulations, Article 943-2) on the reverse of treasury portions of the order • Verify that the Treasury Officer submitted to the director accounts and entitlement, every six months, a statement of cases of failure to draw pension • Verify UP pensioner pension has been posted‖8793‖ other state • Verify that the above mentioned statement shows the names of all pensioners who have not drawn their pensions for three years and the names of those pensioners who have not drawn their pensions for more than one year with the reason for the non-drawal, against each name • Verify payment of pension/ gratuity reimbursement status of power corporation pensioner • Verify pension contribution of sample cases of each (at least 10%)of each Page 566 of 705
Government of Uttarakhand Audit Manual Sr. No Activity Risk Audit Steps category of pensioner C Government Departments 6 Forests (Refer Para 605,607,609 of Volume V, Part II of Financial Handbook ) • Incorrect transfer of forest money into treasury • Incorrect classification of Earnest Money Deposit tendered by contracts • Verify that all sums paid into a Treasury by a government servant of the Forest Department or on his account have been credited to the Forest Department under the relevant head. • Check that Earnest-money deposits tendered by contractors or purchasers of forest produce were credited to revenue deposits and not to forest remittances • Verify that a schedule of Forest Remittances showing separately the cash received into the Treasury from each Forest Division and acknowledged in the consolidated treasury receipt was prepared and submitted to the Accountant General D Accounts 7 Banks-Accounts • Inadequate documentation • Verify whether the following records are maintained by the Bank: Page 567 of 705
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Volume - 2 : Audit Checklists for I
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Government of Uttarakhand Audit Man
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Audit Manual - Core Treasury System Uttarakhand

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