Audit Manual - Core Treasury System Uttarakhand

Government of Uttarakhand
Audit Manual
Sr. No Activity Risk Audit Steps
• Verify whether return is submitted in prescribed format (BM 6) on a periodic
basis
15 Irrecoverable Dues
(Refer Chapter XII(98) of
Budget Manual)
• Loss of government revenue
• Obtain details of irrecoverable dues for tax and non- tax revenues
• Verify that no amount due to Government should be left outstanding without
sufficient reason and without bringing the matter to the notice of the
competent authority within a reasonable time.
• Verify that where any dues appear to be irrecoverable, a full report is
submitted to the competent authority and orders sought
• Verify that in case it is found that any dues have become irrecoverable due
to failure on the part of any Government servant to take timely action
without sufficient reason, the official at fault may, after following the
prescribed procedure, be called upon to make good the loss in such manner
as the competent authority may deem fit.
G
Watching of actual and control over expenditure
16 Inter unit appropriations are
within the rules defined in the
Budget Manual
(Refer Chapter XIII, Para 109
• Possibility of unauthorized expenses
• Obtain list of appropriations made by the departmental head to the unit level
allocations
• Verify the appropriations to check that they are as per provisions of budget
manual
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