Audit Manual - Core Treasury System Uttarakhand

Government of Uttarakhand
Audit Manual
Sr. No Activity Risk Audit Steps
(Refer Chapter XIII(118and 119) of Budget Manual)
The controlling officer shall maintain registers of expenditure and
liabilities in Form B.M. 11 and B.M.7. These will contain only the
monthly totals, as reported by the disbursing officers, of expenditure
and liabilities under each standard object
The controlling officer shall also maintain another register in Form
B.M. 12 in which he will consolidate the statements of monthly
expenditure and liabilities received from his disbursing officers with his
own monthly expenditure and liabilities.
22 Financial Irregularities
(Refer Chapter XV of Budget
Manual)
Non compliance with Budget Manual
• Verify whether the incurring of expenditure by Government officers is
governed by the following essential conditions:
There should be provision of funds authorised by competent authority
fixing the limits within which expenditure can be incurred ;
The expenditure incurred should conform to the relevant provisions of
the Appropriation Act, the Constitution and the laws made there under
and should also be in accordance with the financial rules and
regulations framed by competent authority ;
that there should exist sanction, either special or general, accorded by
competent authority, authorising expenditure ;
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