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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 />

beneficiary<br />

• Verify whether the candidate belongs to the backward class with the<br />

annual family income in the prescribed limit as per the scheme<br />

22 Finance and development<br />

schemes –National Schedule<br />

caste<br />

• 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 the prescribed loan amount is being paid to the<br />

beneficiary<br />

• Verify whether the candidate belongs to the backward class with the<br />

annual family income in the prescribed limit as per the scheme<br />

C<br />

Other Schemes<br />

23 Gauri Devi Kanyadan Yojna • 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 the prescribed amount is being paid to the beneficiary<br />

under the scheme<br />

• Verify whether adequate records showing stages of progess against<br />

each application was maintained to ensure transparency in<br />

implementation of scheme or was acknowledgement of receipt of<br />

NSCs by beneficiaries witnessed by Gram Pradhan/ Gram Panchayat<br />

Page 247 of 705

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