Audit Manual - Core Treasury System Uttarakhand

Government of Uttarakhand
Audit Manual
Sr. No Activity Risk Audit Steps
• Verify whether the Village Health and Sanitation Committees were formed in
the villages and public hearings conducted before formulation of the plans
15 Fund disbursement and their
utilization for Health Programmes
• Fund Flow to districts not
commensurate with the population
of the district
• Underutilization of funds
• Verify whether the fund flow to districts is based on a well defined criteria/plan
viz. proportionate to the population of the district/ number of sub centers
• Obtain records of accounts maintained at Block, district and state level with
respect to utilization of funds granted for Medical Health & Family welfare
• Verify whether all funds disbursed to the districts were absorbed completely or
at least to a large extent. Report cases of underutilized budgets , if any
16 National Rural Health Mission
(NRHM)
• Non compliance with policies of
state/ central government
• Delay in implementing schemes
and programs
• Verify whether the objectives of National Rural Health Mission (NRHM)
envisaged for the year have been achieved
• Find out whether any efforts have been made by the Health Department for
promoting healthy life styles, reduction in consumption of tobacco and alcohol
etc.
• Verify whether the inter-sectoral District Health Plan has been prepared and
Implemented by the District Health Mission, including drinking water,
sanitation & hygiene
• Verify whether a mobile medical vans has been provided at District level for
improved Outreach services
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