Audit Manual - Core Treasury System Uttarakhand

Government of Uttarakhand
Audit Manual
Sr. No Activity Risk Audit Steps
Governments and local bodies, etc. are made and recoveries effected as
early as possible
Re-examination of expenditure programme with reference to the
sanctioned Grants
(For every grant there is usually one controlling officer, but in respect of
certain grants there may be more than one). The duties of Controlling Officer
are:
to ensure that the grant placed at his disposal is expended only on the
objects for which it has been provided, keeping in view the standards
of financial propriety
to keep the expenditure within the sanctioned grant
to keep the expenditure under a particular standard object within the
sum allotted to him under that unit, and, where this is not possible, to
meet the excess by effecting saving in the sums allotted to him under
other units and proper sanction re-appropriations
to move the competent authority, in proper time, to provide additional
funds, either by re-appropriation or through supplementary estimates,
whenever an excess over the total grant placed at his disposal is
expected by him as unavoidable or when he desires to incur some
Page 71 of 705