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Audit Manual - Core Treasury System Uttarakhand

Audit Manual - Core Treasury System Uttarakhand

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Government of <strong>Uttarakhand</strong><br />

<strong>Audit</strong> <strong>Manual</strong><br />

Sr. No Activity Risk <strong>Audit</strong> Steps<br />

that the expenditure should be incurred with due regard to broad and<br />

general principles of financial propriety<br />

• Verify whether there is a check in place to plug the following types of<br />

Irregularities:<br />

Excess over a grant voted by the Assembly or over a charged<br />

appropriation<br />

Defective or inaccurate budgeting, necessitating large surrenders or<br />

resulting in excesses<br />

Mention and analyze the cases of delay in submitting detailed<br />

countersigned contingent bills(DCB) against abstract contingent<br />

bills(AC)<br />

Defective control of expenditure resulting in -<br />

‣ unnecessary or excessive supplementary grants,<br />

‣ rush of expenditure in closing month of financial year<br />

‣ un- reconciled expenditure<br />

‣ unnecessary or excessive re-appropriations,<br />

‣ injudicious re-appropriations and surrenders, causing excess over<br />

allotments,<br />

Page 74 of 705

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