Audit Manual - Core Treasury System Uttarakhand

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Government of Uttarakhand Audit Manual Sr. No Activity Risk Audit Steps • Potential risk of fraud • Risk of equipment/medicine being physically available but not updated in stock/equipment register • Verify physically available stock and stock as per stock register on a sample basis • Verify that all the vendor bills are stamped mentioning ‗stock/ equipment received‘ • Check that payments are released only for items actually received and not for the items rejected on account of quality issues • Check that payment is released to the correct vendor from whom items have been procured • Compare the rate charged to the vendors (for procurements of medicines and medical equipments) as per the Invoice with rates approved by the Government • Verify whether all the vouchers are defaced as ‗Paid and Cancelled‖ • Verify whether all vouchers are backed by receiving record, purchase order copy etc • Verify that vouchers are properly serial and can be tracked in 11C register • Verify that cash book is updated accordingly on receipt (from treasury) and disbursement of funds to vendors D Appointment and Training of Doctors/ Nurses and other Hospital Staff Page 316 of 705
Government of Uttarakhand Audit Manual Sr. No Activity Risk Audit Steps 13 Appointment and Training of Doctors/ Nurses and other Hospital Staff • Sanctioned posts of medical staff not filled • Lack of training can lead to stagnation in skill sets leading to inefficiencies and sub optimal utilization of resources • Verify whether sanctioned posts of medical and para-medical staff have been filled on a priority basis • Obtain the Training Calender containing details of various Central and State level trainings planned to be imparted to nurses and doctors • Obtain on sample basis, the letters issued for nominating doctors/ nurses for attending the various training programmes • Obtain the attendance register of sample trainings conducted during the audit period E Health Programmes/ Schemes 14 Decentralized Planning for Health Programmes • Planning conducted without involvement of community • Feedback of the community not sought nor included in the planning process • Verify whether baseline surveys were conducted at various levels of Health Care systems. Verify whether the Household surveys were conducted • Verify whether the communities were involved in the planning of the Health Care Programmes. Verify whether the district Health care plans were formed on the basis of block and village plans • Verify that Program Implementation Plan (PIP) is approved by competent authority Page 317 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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Government of Uttarakhand Audit Man
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Audit Manual - Core Treasury System Uttarakhand

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