Audit Manual - Core Treasury System Uttarakhand

Government of Uttarakhand
Audit Manual
Sr. No Activity Risk Audit Steps
‣ unspent and unsurrendered appropriations,
‣ unremedied or uncovered excesses, and
‣ late allotments
‣ Surrenders in excess of savings
‣ Anticipated savings not surrendered
Misclassification of expenditure
Re-appropriations which are not made in accordance with the rules in
this Manual or which have the effect of increasing expenditure on an
item the provision for which has been specifically reduced by a vote of
Legislative Assembly
Expenditure on a service not covered by a vote of the Assembly,
unless the requisite funds have been arranged by obtaining an
advance from the Contingency Fund before incurring expenditure
Expenditure incurred without provision of funds
Expenditure incurred without sufficient sanction
Expenditure incurred without allotment of adequate funds
Loss of public money or property due to fraud, misappropriation or
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