Audit Manual - Core Treasury System Uttarakhand

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Government of Uttarakhand Audit Manual Sr. No Activity Risk Audit Steps • Verify whether Interest accrued is correctly calculated and posted • Verify the particulars of original mortgage bond and insurance cover (if applicable) are noted in the remarks column, wherever necessary, and the dates of first insurance and subsequent renewals watched • Verify whether the fact that the Government servant concerned has accepted the balance is cited in the remarks column • Verify whether the interest is recovered as contemplated in the rules 8 Imprest advance register • Cash payments/ reimbursements without adequate approvals • Surprise checks not conducted leading to misappropriation of funds • Check that the imprest cash funds are kept at secure place • Check that the imprest cash custodian has no other cash receipt or payment function • Check that the access to the imprest cash fund should be restricted to the custodian and back up person • Check that the imprest cash is kept separately from all other funds • Select an appropriate sample for imprest cash payments/reimbursements and perform the following procedures: Check that the imprest cash payments are supported by a Page 588 of 705
Government of Uttarakhand Audit Manual Sr. No Activity Risk Audit Steps voucher and approved by an authorized person. Vouchers are marked ‗cancelled‘ when paid to prevent them from being re-submitted and paid again Check that proper supporting/documentation is attached to imprest cash reimbursement requests Check that all the transactions are properly recorded in imprest cash book • Check that there is a process of regular reconciling the imprest cash fund • Check that there is a process of periodic, surprise counts of the imprest cash fund and check that it is performed by someone other than the custodian, such as a supervisor. Perform the following procedure: Verify for sample periods the surprise check conducted and check that the count is conducted as per the periodicity defined Check the documents maintained showing the physical balance and balance as per the surprise count. Check that there are no unexplained discrepancies Page 589 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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