Audit Manual - Core Treasury System Uttarakhand

Government of Uttarakhand
Audit Manual
Sr. No Activity Risk Audit Steps
(Refer Para 473 of Volume V, Part II
of Financial Handbook )
maintained by bank
The scroll cash-book containing details of all receipts and
disbursements on account of Government
A daily account of the receipts and payments made up for the
dispatch to the Collector/TO
An account in the general ledger in the name of the State or Central
Government, as the case may be
A pass-book to be daily forwarded to and returned by the
Collector/TO
8 Maintenance of return register
(Refer Para 473 of Volume V, Part II
of Financial Handbook )
• Non maintenance of daily accounts
on a regular basis
• Incomplete maintenance of daily
accounts
• Obtain the list of returns to be submitted by treasury to i) Directorate ii)
Government iii) Accountant general
• Mention the dates when these have filed and report any deviation from
prescribed date
• Verify if calendar of activity is prepared and placed before concerned
officer/ accountant
• Verify whether the daily accounts are prepared everyday
• Verify whether the Manager/agent forwards (in a sealed/locked form) daily
account to the collector/TO along with the register of daily receipts and
payments and all appertaining vouchers (marked ―paid‖) and chalans at
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