Audit Manual - Core Treasury System Uttarakhand

Government of Uttarakhand
Audit Manual
Sr. No Activity Risk Audit Steps
in two streams from the Department of Rural Development:
‣ First Stream – The First Stream will be implemented at the District
and Intermediate Panchayat levels. 50% of the funds and
foodgrains will be available under the First Stream and will be
distributed between the Zilla Parishad and the Intermediate
Panchayats in the ratio of 40-60.
‣ Second Stream – The Second Stream will be implemented at the
Village Panchayat level, and 50 % of the funds and foodgrains will
be earmarked for the Village Panchayats and distributed among
them through DRDAs/Zill Parishads
3 Self Employment Programs • Ineligible beneficiary of the
scheme
• Non achievement of scheme
objectives
• Inadequate implementation of
scheme
Swarn Jayanti Gram Swarozgar Yojna
• Verify by obtaining relevant records as per the guidelines of the scheme,
whether the following objectives of the scheme have been met:
Eradication of poverty through providing self-employment in small
industries
Emphasis on skill development through training courses
• Verify proper identification of beneficiaries
• Verify that 50 % of Self –Help groups in each block are exclusively for
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