Audit Manual - Core Treasury System Uttarakhand

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Government of Uttarakhand Audit Manual Sr. No Activity Risk Audit Steps including repayment & interest payment were fulfilled by debtors • Checking of the proper security obtained before granting the loans & advances and ensure whether the security was enough to safeguard the amount of loans granted • Obtain the ageing of outstanding loans & advances and find out the reasons for delay in repayment & unrealized assets • Obtain the register maintained containing the detail in respect of each loan disbursed during audit, amount disbursed, Interest accrued from time to time, installment & interest paid by the beneficiaries and the balance outstanding. • Verify whether all transaction related with disbursement & repayment were properly accounted for in account ledger • Verify whether repayment has been made as on due date or not & penal interest has been levied on overdue installments • Verify the acknowledgement obtained periodically from the debtors in respect of outstanding balance • Verify utilization as per sanctioned purpose/ objective 2 Advance to Government servants • Mismatch of outstanding balances as • Obtain the utilization certificate received by departmental officers Page 584 of 705
Government of Uttarakhand Audit Manual Sr. No Activity Risk Audit Steps per books & as per recovery schedule • Inadequate utilisation of loans from the beneficiaries • Check the reconciliation whether outstanding balances as per books matched with the balance as shown in recovery schedule 3 Advance to employee e.g. House building advance, motor Conveyance Advance • Delay in recording interest charges • Unauthorized advances processed • Delay in recovery of advances • Verify for Advances whether the Mortgage deed in the prescribed form has been executed in time and is kept in safe custody • Check that duplicate advances are not passed • Verify whether the recovery of advance has commenced from the pay leave salary/subsistence allowance of the month in which the advance has been drawn/disbursed • Verify whether Interest has been calculated as per the rate in force on the date of sanction and has been recovered • Verify whether all the conditions for the grant of advance have been fulfilled and the recoveries thereof is being regulated strictly in accordance with those provisions 4 Advances in lieu of Leave Salary • Unauthorized processing • Verify whether proper sanction exists Page 585 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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Section B: Essential Formats/ Forms
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Government of Uttarakhand Audit Man
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Audit Manual - Core Treasury System Uttarakhand

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