Audit Manual - Core Treasury System Uttarakhand

Volume – 2 : Audit Checklists for Important Areas/ Functions…. 49
Important Definitions .......................................................................................................................... 50
1. Budgeting ....................................................................................................................................... 63
1.1 Introduction ............................................................................................................................... 63
1.2 Detailed Audit Checklist ........................................................................................................ 59
2 Procurement .................................................................................................................................. 80
2.1 Introduction ............................................................................................................................... 80
2.2 Detailed Audit Checklist ........................................................................................................ 93
3 Public Private Partnership ....................................................................................................... 120
3.1 Introduction ............................................................................................................................. 120
3.2 Detailed Audit Checklist ...................................................................................................... 122
4 Audit of Store Accounts (mechanism to verify stores) .................................................... 131
4.1 Introduction ............................................................................................................................. 131
4.2 Detailed Audit Checklist ...................................................................................................... 133
5 Drawing and Disbursing Officer ............................................................................................. 153
5.1 Introduction ............................................................................................................................. 153
5.2 Detailed Audit Checklist ...................................................................................................... 155
6 Audit of Expenditure and Receipts ........................................................................................ 173
6.1 Introduction ............................................................................................................................. 173
6.2 Detailed Audit Checklist ...................................................................................................... 175
7 Audit of Establishment (including GPF & New Pension Scheme) ................................ 190
7.1 Detailed Audit Checklist ...................................................................................................... 191
8 Audit of centrally sponsored / state sponsored/ externally aided schemes .............. 208
8.1 Introduction ............................................................................................................................. 208
8.2 Detailed Audit Checklist ...................................................................................................... 212
8.3 Grants in Aid ........................................................................................................................... 225
8.4 Social Welfare Schemes ...................................................................................................... 232
8.5 Flag Ship Schemes................................................................................................................ 251
8.6 Rural Development Schemes ............................................................................................. 264