Audit Manual - Core Treasury System Uttarakhand

Government of Uttarakhand
Audit Manual
Sr. No Activity Risk Audit Steps
students
• Verify whether roll no, name, class etc of students who
received books is entered in a register
• Verify whether student/guardian has been given
acknowledgement for receipt of books
• Verify whether books charges (if applicable) are collected
from students before distribution of books
• Verify whether such collection is deposited to the concerned
authority within time
• Obtain reasons for deviations and report it as an observation
8 Uniform • Distribution of uniform to students who are
not eligible
• No acknowledgement for receipt of uniform
from students can lead to disputes later on
• This will be applicable to schools with a hostel where uniform
is provided to the students by government/school
administration
• Verify the procedure for procurement of uniforms
• Verify whether procurement is in line with the rules mentioned
in Rule no. 11 of Procurement Rules 2008
• Verify whether uniform is distributed to all the eligible students
• Verify whether roll no, name, class etc of students who
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