Audit Manual - Core Treasury System Uttarakhand

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
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