Audit Manual - Core Treasury System Uttarakhand

Government of Uttarakhand
Audit Manual
Sr. No Activity Risk Audit Steps
Information for the Liability register (maintained in BM7) should be
furnished to the Controlling Officers regularly every month.
Each disbursing officer should maintain a register of expenditure under
each detailed head of account with which he is concerned in Form
B.M. 8. Separate registers should be maintained for the Plan and non
Plan expenditure. The allotments communicated by the controlling
officer at the beginning of the year will be noted in this register under
each detailed head in the space provided for the purpose. In B.M 8 the
numbers and dates of the treasury vouchers against those entries in
respect of which reconciliation statement have been received by him
from the Treasury should be filled and the reconciliation statement
attached to it.
He should also prepare a reconciliation statement with the voucher
numbers and date of encashment. If there be nothing to report for any
month, a nil statement should be sent. Treasury should supply the
reconciled drawl statement to disbursing officer as early as possible.
If any error in classification is discovered before the monthly statement
of accounts is submitted to the controlling officer, the statement should
be corrected by the disbursing officer. If the statement has already
been submitted, the mistake should be set right by means of a clear
Page 68 of 705