Audit Manual - Core Treasury System Uttarakhand

Government of Uttarakhand
Audit Manual
Sr. No Activity Risk Audit Steps
• Verify whether the Grants-in-Aid vouchers are checked with reference
to the Register of Grants-in-Aid against the relevant sanctions recorded
in the register
2 sanction of grants • In appropriate sanction of grants
• defalcation and losses
• Verify whether each item of expenditure is covered by the sanction of
the authority competent to sanction it
• Verify whether the sanction is definite and thus needs no reference
either to the sanctioning authority itself or to any higher authority
• Verify whether the expenditure confirms to the provisions of the
sanctions
• Verify whether the sanction confirms to the pattern of assistance or
rules governing such grants-in-aid as approved by the Finance Ministry
• Verify whether the suitability of the Institution seeking the grant has
been assessed by the sanctioning authority
• Verify that no grants should be sanctioned whether there is reasonable
doubt or suggestion of corrupt practices unless the institution
concerned has been cleared of the allegations
• Verify whether every order sanctioning a grant indicates whether it is
recurring or non recurring in nature and the object for which it is given
and clearly specifies the general and special conditions, if any attached
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