Audit Manual - Core Treasury System Uttarakhand

Government of Uttarakhand
Audit Manual
Sr. No Activity Risk Audit Steps
Statements of Excesses and
Savings‘
(Refer Chapter 7(54) of
Budget Manual)
preparation
reasons
• Verify whether the Preliminary statement of ―excesses and savings‖ and
statement of ―anticipated excess savings and expenditure‖ is in prescribed
format
E
New Expenditure
11 Adequate supporting
documents for all ‗New
Expenditures‘
(Refer Chapter VIII of Budget
Manual)
• Possibility of unauthorized expenditure
• Possibility of non budgeting of required
expenses
•
• Verify whether any expenditure not contemplated in the annual financial
statements and categorized as ‗New expenditure‘, conforms to the state
government instructions laying down the criteria to treat expenditure as new
service
• Verify supporting documents for completeness as per the Budget Manual
• Verify accuracy and reasonableness of supporting documents
12 Adherence to prescribed
timelines for submission of
proposal for ―New Expenses‖
(Refer Chapter VIII(60) of
Budget Manual)
• Delay in preparation of Budgets
• Possibility of non inclusion of items in
the Budgets
• Possibility of unauthorized expenditure
• Identify ‗New Expenses‘ introduced in the current year budget
• Verify whether the ‗New Expenses‘ were submitted via the prescribed form
within the prescribed date
• Identify delays in submission/ instances where the prescribed form was not
used including missing information in the details submitted and document
the reasons for the deviations
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