Audit Manual - Core Treasury System Uttarakhand

Government of Uttarakhand
Audit Manual
Sr. No Activity Risk Audit Steps
(Refer Appendix XXI of Volume V,
Part II of Financial Handbook )
important schedules, registers ,
statements and accounts with
respect to treasuries
Treasury Officer and the cash-book initialed as correct
• Verify that the entries in all the schedules to be submitted with the monthly
accounts are written up daily and also that the paid vouchers pertaining to
each schedule are numbered consecutively in a monthly series and
arranged in a numerical order
• Verify the different subsidiary registers to check that they are properly
maintained
• Verify whether the cash safes of other departments embedded on the floor
outside the strong room are within the view of the Sentry
• Verify whether all Treasury and Sub-Treasury Officers when
making/taking over charge of office have recorded a note in the charge
certificates showing the number of copies of the Cypher Code and the
Treasury Agencies Private Check Signal Books including supplements
and amendments:
Of copies handed over to their successors
Of copies received from their predecessors
• Verify whether the copies of the Cypher Codes and the Treasury Agencies
private Check Signal Books including supplements and amendments are
checked and there is a certificate available on record that they are in order
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