Audit Manual - Core Treasury System Uttarakhand

Government of Uttarakhand
Audit Manual
Sr. No Activity Risk Audit Steps
• Non achievement of scheme objectives
• Inadequate implementation of scheme
• Verify whether the beneficiary is unemployed
• Verify whether the candidate is rendered the prescribed loan amount
as per the scheme
• Verify whether the loan is returned back in installments as per the
scheme
20 Finance and development
schemes –Life Insurance
Scheme
• Ineligible beneficiary of the scheme
• Non achievement of scheme objectives
• Inadequate implementation of scheme
• Verify by obtaining relevant records as per the guidelines of the
scheme, whether the objectives of the scheme have been met
• Verify whether the following conditions are fulfilled
The eldest person of the family belong to BPL category and his
age is between 18 years to 59 years
Verify whether the insurance amount is rendered as per the
scheme under the respective categories of accident or other
Verify whether children (maximum of two) in class 9 to class 12
are rendered the monthly prescribed amount as per the scheme
21 Finance and development
schemes –National Backward
class development nigam
• Ineligible beneficiary of the scheme
• Non achievement of scheme objectives
• Inadequate implementation of scheme
• Verify by obtaining relevant records as per the guidelines of the
scheme, whether the objectives of the scheme have been met
• Verify whether the prescribed loan amount is being paid to the
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