Audit Manual - Core Treasury System Uttarakhand

Government of Uttarakhand
Audit Manual
Sr. No Activity Risk Audit Steps
• Incorrect amount released
• Non-adjustment of advances turn to bad
debts
• Verify whether Advance in lieu of Leave Salary is paid to a person
who proceeds on leave for a period not less than a month/30 days
• Verify whether the amount of advance is paid in whole rupees and
does not exceed the net amount of leave salary, including
allowances, for the first thirty days of leave that is clearly
admissible to him after usual deductions on account of income tax,
provident fund, house rent, recovery of advances etc.
• Check that duplicate advances are not passed
• Verify whether the amount of advance is adjusted in full in the
leave salary bill in respect of the leave availed of by the
Government servant concerned. If the amount of advance
cannot be so adjusted, the balance shall be recovered from
the next payment of pay or/and leave salary
5 Advances in Connection with Legal
Proceedings
• Unauthorized / incorrect advances
against the policy
• Check that no financial assistance is given for matters
unconnected with official duties or which is not prescribed under
the rules/Provisions
• Check that duplicate advances are not passed
6 Contingent Advances
(Refer Para 162 and 233 of
• Advance in excess to the limit assigned
to employee
• Obtain a list of advances given during the audit period
• Verify whether advance is given by the head of office within limit
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