Audit Manual - Core Treasury System Uttarakhand

Government of Uttarakhand
Audit Manual
8.2 Detailed Audit Checklist
Sr. No Activity Risk Audit Steps
A
Key issues to be checked in Audit of Government Schemes/ Programs
1 General Checks • Disbursement of benefits prior to
scheme approval
• Disbursement of benefits to persons
who are not eligible for the scheme
• Obtain details of both Centrally sponsored schemes and State
Sponsored schemes
• Check that there are no duplicate schemes having same objective
/purpose being run in the department mention the same
• Obtain details of any schemes which may have been launched in
the past years but in the current year same may have become
redundant
• Verify whether Schemes were undertaken after a detailed survey
• Verify documentation for cost benefit analysis of the schemes and
programs
• Verify whether requisite approvals from the competent authority
(e.g. Legislature) are available for the launch and running of the
Programmes/ schemes
• Verify whether benefit of schemes and programs is given to
eligible candidates/persons as per terms of schemes
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