Audit Manual - Core Treasury System Uttarakhand

Government of Uttarakhand
Audit Manual
Sr. No Activity Risk Audit Steps
(Refer Para 541-545 of Volume V,
Part II of Financial Handbook )
maintained for personal deposits
are recorded in personal ledgers (in prescribed form)
• Verify whether the Treasury officer has ensured that withdrawals are
made only on cheques, signed by the responsible administrator, which are
current for three months from the date of issue, and that withdrawals
never exceed the balance in hand
• Verify whether the certificate of balance from the Administrator of every
personal ledger account reaches the Treasury Officer by April 15 every
year
• Verify whether the Treasury Officer returns the cheques unpassed to the
Administrator with the remark "The balance certificate wanting"
• Verify whether the daily totals of receipt and payment are carried from the
ledgers into the register of personal deposits and the aggregate daily total
is carried to the cash-book from the register
• Verify that PLA is renewed by AG
F
General Checks
17 General checks at Treasuries
(Refer Para 406 of Volume V, Part II
of Financial Handbook )
• Inadequacies in maintenance of
cash/ valuables in treasury
• Verify whether a cash balance report is sent regularly by the Treasury
Officer to the Currency Officer on the first working day of each month for
non banking treasury
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