Audit Manual - Core Treasury System Uttarakhand

Government of Uttarakhand
Audit Manual
Sr. No Activity Risk Audit Steps
the close of the day
• Verify whether the register of daily receipts and payments contains the
following important details:
Date
Total receipts for the day
Total payments of the day
Total number of Chalans (in figures and words)
Total number of Vouchers/ cheques (in figures and words)
Initials of the Manager or Agent
Initials of the Collector/TO
9 Daily Posting of Accounts
(Refer Para 428,505 of Volume V,
Part II of Financial Handbook )
• Irregularities in daily posting of
accounts
• Verify whether daily accounts received from the Bank are examined
against the chalans and vouchers/Paid cheques supporting it
• Verify whether the vouchers which have already been approved and
registered by the Treasury Officer are marked off (the date of discharge
noted against the entries in the registers) in the register of chalans issued
and of orders for payment (Warrant Register)
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