Audit Manual - Core Treasury System Uttarakhand

Government of Uttarakhand
Audit Manual
Sr. No Activity Risk Audit Steps
worked out by headquarters
shown in the daily sheets concerned
• Verify whether the verification certificates of Sub-Treasury balances are
on record and they bear the signatures of both the sub – treasury officer
and the officer in charge of the Sub-Treasury
• Verify whether a list of specimen signatures of officers drawing bills on the
Sub-Treasury is kept on record
• Verify whether all payment entries into and from a treasury have been
verified by an officer in charge of the treasury certified at the foot of the
return
• Verify that the Treasury Officer certified that the credited balance of each
Sub-Treasury personal ledger account agrees with the sum of orders
ascertained to be outstanding
• And also verify that a similar certificate was recorded monthly on
prescribed Form
19 Cash Department
(Refer Appendix XXI of Volume V,
Part II of Financial Handbook )
• Lack of adequate security measures
in strong room
• Verify the copies of the Executive Engineer‘s or Assistant Engineer‘s
certificate to check that the strong room is secure and fit for use
• Verify that all the locks, in use, are of the pattern approved by
Government. Check if there are any spare locks of the pattern approved
Page 578 of 705