Audit Manual - Core Treasury System Uttarakhand

Government of Uttarakhand
Audit Manual
8.4 Social Welfare Schemes
Sr. No Activity Risk Audit Steps
1 General Checks
(applicable on all schemes)
• Ineligible beneficiary of the scheme
• Non achievement of scheme objectives
• Inadequate implementation of scheme
• Verify whether there are any instances of excess funds being from the
Treasury/received from the Government of India and remaining
unutilized at the end of the year
• Also, verify whether such unutilized amount has been refunded within
reasonable time
• Verify whether the Cashier has maintained a Cheque receipt register
indicating the date of deposit of cheques into banks and the date of
Credit by Banks
• verify whether any computerized programmes have been introduced to
streamline the system
• Verify whether the assets procured for the implementation of scheme
have been shown in the books of accounts and have also been
physically verified periodically
• Verify whether utilization certificates are obtained from the executing
agencies for the funds released under various schemes
• Verify whether the funds have been utilized as per the respective
scheme guidelines
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