Audit Manual - Core Treasury System Uttarakhand

Government of Uttarakhand
Audit Manual
Sr. No Activity Risk Audit Steps
new expenditure
to surrender appropriations or portions thereof which are not likely to
be required during the year as soon as lapses on savings are
foreseen;
to ensure the observance by himself and his subordinates of all
financial rules and regulations
Watch over important but occasional items of expenditure
The controlling officer shall keep a separate and careful watch on
important but occasional items of expenditure (e.g. purchase of
uniforms and arms and ammunition for the police force, equipment
and medicines for hospitals and dispensaries and food grains, etc., for
jails)
Watch on the general progress of expenditure
If the controlling officer finds at any stage that the expenditure is
progressing too rapidly, he should promptly take such steps as he
consider necessary to restrict further expenditure so that the
sanctioned grant is not exceeded
Maintenance of registers of expenditure and liabilities by the controlling
officer
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