Audit Manual - Core Treasury System Uttarakhand

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Government of Uttarakhand Audit Manual Sr. No Activity Risk Audit Steps (Refer Para 115 of Volume V, Part I of Financial Handbook ) treasuries • Verify whether the District Officer while taking charge of the district verified the following: The cash in the currency chest(Non banking treasury) The stamps, and Opium Verify whether the District Officer checked the totals shown in the cash and stock-books at the time of the verification of balances 22 Maintenance of files and registers • Loss of file or register • Verify that list of register is maintained by the department • Verify that register of registers and register of files is maintained and updated by the concerned personnel • Verify that all the register and files are properly named and kept in a proper place to avoid any loss of information 23 Budget Vs Actual • Excess expenditure • Underutilization of budget • Verify whether the Budget allotment letter is issued by the competent authority as per the Budget Manual • Verify that, the moment budget allocation letter is received by Treasury Officer, it should be fed in the computer • Verify that the claims drawn under TR 24 or awaiting Budget is against the Page 580 of 705
Government of Uttarakhand Audit Manual Sr. No Activity Risk Audit Steps proper sanction of Competent authority, if any • List cases where claims under TR 24 are not adjusted • Verify whether any register is being maintained for the same • Status of recoupment of drawl from contingency fund 24 Receipt and payments • Mismatch in receipt and payments records • Incorrect update of records • Verify records maintained for daily receipts and payments • Verify banking transaction (receipts and payments) with cash book at end of the day • Verify physical cash with balance as per book • Verify status of monthly receipts of VDMS from bank • Mention the status of RBD reconciliation with AG/ RBI figures • Verify bank records (bank statement) with the records maintained by the department • Verify that monthly Bank Reconciliation Statement (BRS) is prepared or not • Verify that BRS is approved by the competent authority 25 Submission of monthly accounts to • Delay in submission of monthly • Mention in detail if there is delay in submission of return to AG Page 581 of 705
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Audit Manual - Core Treasury System Uttarakhand

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