Audit Manual - Core Treasury System Uttarakhand

Government of Uttarakhand
Audit Manual
Sr. No Activity Risk Audit Steps
amounts reported as collected have been duly credited to Government
account
If wrong credits come to the notice, they should at once inform the
Accountant General with a view to correction of the accounts.
If any credits are claimed but not found in the accounts, inquiry should
be made
departmental registers are being maintained
Submission of progress reports to Finance Department
(Refer Chapter XII (100)of Budget Manual)
• The responsibility for keeping a proper watch on revenue receipts primarily
rests with the Controlling officers
• The controlling officer will also maintain details of preliminary actual of
receipts and out goings of each months in form B.M.6 and send the same
form to Finance Department and Accountant General by the 10th of the
following month
Recoveries from other Governments and from local bodies
(Refer Chapter XII (102)of Budget Manual)
• The Controlling Officers must see that claims in respect of dues from other
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