Audit Manual - Core Treasury System Uttarakhand

Government of Uttarakhand
Audit Manual
Sr. No Activity Risk Audit Steps
• Obtain the list of stamp vendors which receives stamps , verify that they
are not issued exceeding prescribed limits
• Verify that cash obtained from sale of stamps is deposited in bank on
same day
• Verify details of commission paid by the stamp vendor
• Verify on sample basis, the balance of stamps shown in the Sub-Treasury
monthly accounts with the balances certified by the Sub-Treasury Officer
in the monthly balance sheet. Check if this exercise is conducted by the
Headquarter Treasury every month
• Verify whether the account of stamps was kept up to date
• Verify whether separate accounts have been kept for each officer to whom
stamps were issued
• Verify unnecessary storage of stamps as compared to yearly demand
• Verify status of half yearly stock verification of stamps in September and
March and certificate sent to AG and Nasik central store
• Verify status of monthly submission of plus and minus memo to AG
• Mention the cases of loss of stamps during the transit and their present
status , whether prescribed procedure has been followed
Page 574 of 705