Audit Manual - Core Treasury System Uttarakhand

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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
Government of Uttarakhand Audit Manual Sr. No Activity Risk Audit Steps by Government • Verify that a register of all padlocks and keys is kept in the strong room and is properly maintained • Verify whether a daily memorandum has been maintained showing the total amount examined by the ―shroffs‖ and the number of defective coins of various kinds discovered in the course of such examinations 20 Inspection of District Treasuries by the Commissioner of Division and District Officers (Refer Annexure XXI of Volume V, Part II of Financial Handbook ) • All District treasuries not getting inspected at least once in two years • Obtain details of the Inspection of Treasury carried out by the AG, District Officer and the Commissioner during the Audit Period • Obtain the copies of inspection notes kept in the Treasury • Verify whether all the District Treasuries are inspected by the Commissioner of the Division and the District Officer once in every two years • Verify whether the copies of the inspection notes with a memorandum showing the action taken have been forwarded to the Government and the Accountant General for information • Verify if inspection of treasury/ cyber treasury being conducted by treasury officer as prescribed 21 Charge of District • Inadequate charge of the district • Obtain the Charge transfer report Page 579 of 705
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Volume -1 Introduction to Audit Man
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Volume - 2 : Audit Checklists for I
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Government of Uttarakhand Audit Man
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Audit Manual - Core Treasury System Uttarakhand

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