Audit Manual - Core Treasury System Uttarakhand

Government of Uttarakhand
Audit Manual
Sr. No Activity Risk Audit Steps
Impact Evaluation: Mention the details of impact that the
Programme has brought on the society and genral welfare of
the public
Cost benefit and Cost effectiveness evaluation: Verify and
compare a programme‘s outputs or outcomes with the costs
(resources expended) to produce them
• Carry out an analysis to work out a relationship between costs,
inputs and outputs
• Verify whether there were any delays in release of funds for
Implementation of the Schemes
• Verify whether the stated programme objectives have been met
within set cost and timeframe. If not, note the degree of ―time
slippage‖ – expressed in weeks, and as actual cost a percentage
of the budgeted
• Verify whether there were any cases, wherein new schemes were
initiated without completing the existing Schemes of similar nature
• Verify through Physical Verification whether the schemes claimed
to have been 100% complete are in fact complete
• Obtain the monitoring/performance reports and verify whether
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