Audit Manual - Core Treasury System Uttarakhand

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Government of Uttarakhand Audit Manual Sr. No Activity Risk Audit Steps AG accounts to AG 26 Software • Inadequate of Softwares • Verify that approved copy of specimen signature are available with the concerned personnel • Verify that financial year wise deposits register is maintained for all type of deposits • Check whether the treasury portal is being opened on a daily basis and all GOs updated are downloaded • Verify whether the Treasury Officer has maintained a log book which records the connectivity daily. In case of disconnection, verify whether it has been duly updated • Mention the details of hardware incorporated and their condition • Verify if license for operating systems is available • Status of AMC Page 582 of 705
Government of Uttarakhand Audit Manual 19 Audit of Borrowings, Loans, Advances, Guarantees, Reserve Funds Sr. No Activity Risk Audit Steps A Loans & Advances 1 Loans & Advance Authorization to private parties and government servants • Proper records/accounting • Adequate security • With in prescribed limit • Repayment as per schedule • Unauthorized Sanction of loans • Possibility of non-recovery • Sanction without adequate security • Non-adherance to rulers or order • Obtain all records maintained by relating to loans given by Govt. in pursuance of a recognized policy • Verify whether the officers properly maintain records for different categories of loans / advances (Revenue advances, permanent advances & advances to individual Govt. servant) • Check the basis of bifurcating of different type of advances & whether approval is in tune with the authority that govern • Verify that advances are sanctioned by competent authority only • Obtain the prescribed sanctioned limit & check that expenditure on account of each advance does not exceed the ceiling prescribed by Government \legislature • Justification of reasons to be taken for each loans & advances except made under special laws or in which Govt. has issued any general rules or orders • Verify whether all the conditions related to granting of loans Page 583 of 705
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Audit Manual - Core Treasury System Uttarakhand

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