Audit Manual - Core Treasury System Uttarakhand

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
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