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Audit Manual - Core Treasury System Uttarakhand

Audit Manual - Core Treasury System Uttarakhand

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Government of <strong>Uttarakhand</strong><br />

<strong>Audit</strong> <strong>Manual</strong><br />

Sr. No Activity Risk <strong>Audit</strong> Steps<br />

• Verify whether the interest earned on grants received for a particular<br />

scheme is refunded to treasury in a reasonable time<br />

• Verify whether any action is taken on the dead stock inventory of any<br />

particular scheme within a reasonable time<br />

• Verify whether a list /master data of all beneficiaries is maintained<br />

• Check the process of disbursal of funds to the beneficiaries, whether it<br />

is being credited directly to the beneficiaries account or is it being sent<br />

by money order or any other mode.<br />

• Check the gap between the time of receipt of funds and the time of<br />

disbursal of funds to the beneficiaries<br />

A<br />

National Social Assistance Program<br />

2 Old Age Pension Scheme • Ineligible beneficiary of the scheme<br />

• Non achievement of scheme objectives<br />

• Inadequate implementation of scheme<br />

• Verify by obtaining relevant records as per the guidelines of the<br />

scheme, whether the objectives of the scheme have been met<br />

• Verify whether details with respect to yearly addition/ deletion of<br />

beneficiaries from the scheme are available<br />

• Verify whether the list of all eligible candidates under village zone has<br />

been approved by the village panchayat<br />

• Verify whether the list of all eligible candidates under the urban zone<br />

Page 233 of 705

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