Audit Manual - Core Treasury System Uttarakhand

Government of Uttarakhand
Audit Manual
Sr. No Activity Risk Audit Steps
to the grant
• Verify whether a provision to the effect that the accounts of the grantee
institutions shall be open to inspection by the sanctioning authority/
Audit whenever considered necessary by them is incorporated in all
orders sanctioning grant-in-aid
• Verify that in case grants are made to educational institutions, which
attain special standards in respect of number of scholars, methods of
instructions etc. , whether the expressed or implied certificate of the
sanctioning authority that the prescribed conditions have been fulfilled,
has been obtained
• Verify that before a grant is paid, whether the sanctioning authorities
obtained audited statements of the accounts of the grantee institutions
in order to establish that the grant is justified by their financial position
and also to ensure that any previous grant was spent for the purpose
for which it was intended
• Verify that except in special circumstances, grants are not paid in
excess of actual requirements of the grantee for the financial year and
that any general or special orders for releasing a particular grant in
installments are complied with
• Verify whether every order sanctioning a grant indicates whether it is
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