Audit Manual - Core Treasury System Uttarakhand

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Government of Uttarakhand Audit Manual Sr. No Activity Risk Audit Steps • Verify whether scholarship is given within the prescribed timeframe • Verify whether scholarship amount is accounted properly • Verify whether register for disbursement of scholarship is maintained/ updated • Verify whether register is approved by the competent authority • Verify unspent balances of Previous year • Obtain reasons for deviations and report it as observation 6 Grants For aided insistution • Inappropriate utilization of grants • Grant disbursement prior to authorization • Obtain list of grants received during audit period • Verify whether all the grants received are updated in the register • Take a appropriate sample • Verify for sample instances that grants are disbursed only after approval from competent authority • Verify whether grant is used for the purpose for which grant was issued Page 286 of 705
Government of Uttarakhand Audit Manual Sr. No Activity Risk Audit Steps • Verify the mechanism for monitoring of grants received and its utilization • Verify whether (on a sample basis) grants are used as per the timelines mentioned in the grant • Verify whether a ledger is maintained for the grants • Verify whether a record of the contingency budget(for office/administrative expenses) is maintained • Verify whether financial position of the various grants should depict the amount collected and amount spent by the institution during the period covered under audit • Verify cases where grant is underutilized • Verify whether performance assessment is done for utilization of grants • Obtain reasons for deviations and report as observation C Books and Uniform 7 Publishing and distribution of Books • Purchase of books which are out of prescribed syllabus • This will be applicable where books/study material is provided by the government/school administration Page 287 of 705
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Volume -1 Introduction to Audit Man
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Volume - 2 : Audit Checklists for I
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Audit Manual - Core Treasury System Uttarakhand

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