Audit Manual - Core Treasury System Uttarakhand

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:
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