Audit Manual - Core Treasury System Uttarakhand

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Government of Uttarakhand Audit Manual Sr. No Activity Risk Audit Steps Check that the count has been conducted by the person other than the custodian of petty cash B Audit of Borrowings 9 Borrowings • Unathorised borrowing • Amount borrowed for unutilized purpose • Verify whether adequate consent has been taken before obtaining loan. • Verify that borrowing at any point of time by state can‘t exceeds the limits as fixed by GOI /legislature • Obtain the list consists of names from where loans has been raised with corresponding the amount of loan raised • Verify whether the loans raised are utilized for the purpose it has been taken & check that they are not utilized for unproductive purposes • Check that the period of loan raised does not exceed the life of asset for which it has been taken 10 Interest Payment • Incorrect calculation of interest • Check that interest due has not been paid twice • Duplicate interest payment • Checking the correctness of arithmetical computations Interest calculation and other Page 590 of 705
Government of Uttarakhand Audit Manual Sr. No Activity Risk Audit Steps • Verify whether tax has been properly deducted on interest payment as per I.Tax Act,1961. Check that exemption certificate has been taken before deducting lower tax as per the prescribed rate. C Reserve fund 11 Sinking & Other Reserve fund • Inadequate classification of reserve fund • Non-compliance to rules or order • Non reconciliation of the reserve fund balance outstanding • Misutilisation of reserve fund for inappropriate purpose • Verify that the credits to funds are in accordance with the undertaking given by the government • Check that payments are eventually utilized for the purpose for which the funds were created • Verify the classification principle pertaining to Reserve and reserve funds (Specific / Well defined purpose) and check that transactions are accounted according to the classification • Verify the transactions and check whether they conform to the rules or order by competent authority • Verify the balance outstanding in each fund account periodically D Guarantees 12 Contingent liability on account of • Non compliance to order issued by the • Verify the limit defined by the Act of of the state legislature/ GOI Page 591 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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