Audit Manual - Core Treasury System Uttarakhand

Government of Uttarakhand
Audit Manual
Sr. No Activity Risk Audit Steps
• Verify that the totals of all accounts and returns and the balance of the
cash accounts have been entered in words as well as figures
• Verify that the tahsil balances have been verified once a year by a
gazetted officer
• Verify that the treasury officer has verified balances at credit of each local
and Municipal fund
• Verify whether the tahsildar‘s books are examined atleast once a year by
the Chief Cashier either at the tahsil or at headquarters, a certification
made by the Chief Cashier to the District Officer that the books are correct
and in order is in place
• Verify whether all monthly comparison of receipts between the
departmental and Treasury Officer‘s accounts have been certified by the
Treasury Officer
13 Stamps
(Refer Appendix XXI of Volume V,
Part II of Financial Handbook )
• Mismatch between balance of
stamps as per Sub-Treasury
monthly accounts and monthly
balance sheet
• Check the status of stamp stock register and submission of annual indent
• Cross check the receipt of stamp from nodal depot and its entry of receipt
in register
• Cross check the issue of stamp by indent , single lock register entry and
compare the entries with monthly plus and minus memo statement
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