Audit Manual - Core Treasury System Uttarakhand

Government of Uttarakhand
Audit Manual
Sr. No Activity Risk Audit Steps
approved by competent authority
• Determine the following ratios and statistics per department and
Investigate and provide comments wherever the ratio falls
significantly short of the stipulated Benchmarks of schemes,
and/or shows major variations from the prior year(s)
Recurring expenditure to Total expenditure,
Wage to Non Wage expenditure
Percentage of Established Posts which are vacant,
differentiating between Key & Non Key Posts
Ratio of Technical/Service Delivery Staff, to Administrative
and Support Staff
Total Expenditure budget per employee
Total Expenditure budget per Citizen
Total Local Revenue per employee
Total Local Revenue per 1000 of Population
9 Scheme wise Payment register • Lack of documentation can lead to
unaccounted amount
• Verify whether a scheme wise payment register is maintained by
the department. If not, report it as an observation
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