Audit Manual - Core Treasury System Uttarakhand

Government of Uttarakhand
Audit Manual
8.6 Rural Development 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 the beneficiaries have been selected as per existing norms
• Verify whether there are any instances of excess funds being received and
remaining unutilized at the end of the year
• Also, verify whether such unutilized amount has been refunded within
reasonable time
• Verify whether proper cash books/ cahier‘s security register and other
general checks regarding drawal and disbursal of money are being followed.
Check 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. (Refer the checklist on DDO)
• Verify whether a list /master data of all beneficiaries is maintained
• Check the process of disbursal of funds to the beneficiaries, whether it is
being credited directly to the beneficiaries account or is it being sent by
money order or any other mode.
• Check the gap between the time of receipt of funds and the time of disbursal
of funds to the beneficiaries
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