Audit Manual - Core Treasury System Uttarakhand

Government of Uttarakhand
Audit Manual
Sr. No Activity Risk Audit Steps
• Reconcile the overall cost budget, and the output unit costs i.e.
budgeted vs. actual analysis and report any high variance as
observation
5 Implementation of scheme/ programme • Ineffective Implementation of
Programme
• Lack of clarity with the officials
responsible for carrying out the
Scheme
• Lack of adequate training to
implement the scheme/ program
successfully
• Verify whether the Implementation of all the schemes/programme
under audit review was done on timely basis
• In case conditions are attached to the grant, then whatever be the
nature of the condition, the following should be checked:
Obtain a certificate confirming the proper utilization of the
grant from administrative, technical and financial points of
view
Obtain a certificate to the effect that the grants have been
utilized on the objects for which they were sanctioned and in
accordance with the conditions attached to them. Normally
the certificates should be based on audited statements of
accounts and reports regarding the performance or
achievements of the grantee in relation to the objects and
conditions of the grants. Furnish details of the deviations
from or breaches of these conditions
• Verify the following in case of grants made for a specified object:
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