Audit Manual - Core Treasury System Uttarakhand

Government of Uttarakhand
Audit Manual
Sr. No Activity Risk Audit Steps
explanatory footnote in the next statement.
The controlling officer shall send to the Accountant General each
month a statement showing the departmental totals of expenditure and
liabilities under each primary and secondary unit that is, a copy of the
entries in the register in Form B.M.12.
This statement shall be prepared and forwarded so as to reach the
Accountant General by the 20th of the month following that to which
the accounts relate. It should be accompanied by the disbursing
officers‘ statements, in original, from which the monthly account has
been compiled
21 Duties of Controlling Officer
(Refer Chapter XII of Budget
Manual)
• Possibility of fraudulent payment s and
embezzlement
• Loss of revenue
• Fraud /defalcation
Government dues (Refer Chapter XII (96)of Budget Manual)
• Verify whether the departmental Controlling Officers has performed the
following duties:
To see that all sums due to Government are regularly and promptly
assessed, realised and duly credited into the Government account
To obtain from their subordinates monthly accounts and returns in
suitable form claiming credit for so much paid into the treasury or
otherwise accounted for and compare these with the statements of
treasury credits furnished by the Accountant General, to see that the
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