Audit Manual - Core Treasury System Uttarakhand

Government of Uttarakhand
Audit Manual
Sr. No Activity Risk Audit Steps
E
Records and Registers
14 Essential treasury registers
(Refer Para 491,504 of Volume V,
Part II of Financial Handbook )
• Non maintenance of important
departmental payment registers
• Verify whether registers are maintained in the Treasury for posting
cheques paid by the Bank and tracking the daily balances in respect of
Letters of Credit relating to the Public Works Department, Irrigation, Forest
etc
• Verify whether the Collector/TO maintains the following two registers:
Register of challans issued and
Register of orders for payment
15 Revenue Deposits
(Refer Para 537,538,538-A of
Volume V, Part II of Financial
Handbook )
• Incomplete and incorrect records
maintained for revenue deposits
• Verify whether each item of deposit received has been entered in a
register (in prescribed form) and numbered
• Verify whether there is a separate series of numbers for each register
• Verify whether every item is recorded in the name of the person from
whom it is received
• Verify whether all chalans and vouchers relating to items of deposits have
the word ‗Central‘ or ‗State‘ or letters ‗C‘ or ‗S‘ prominently marked on
each of the chalans or vouchers
16 Personal Deposits • Incomplete and incorrect records • Verify whether the receipts and payments on personal deposit accounts
Page 575 of 705