Audit Manual - Core Treasury System Uttarakhand

Government of Uttarakhand
Audit Manual
Sr. No Activity Risk Audit Steps
proper points to ensure optimum utilization
• Verify that waste is sent for disposal on a regular basis
• Verify that a register is maintained for all types of waste generated
• Verify that register is updated on a regular basis as to quantity and kind of
waste generated and disposed off
• Verify whether protective gears have been provided to the sweepers and the
sweepers have been educated to wear the protective gears while handling the
waste
G
Medical Committees
19 Medical committees • Non compliance with the guidelines
set for medical committees
A Medical Committee should be constituted for all state government hospitals
and such committee will be headed by District Magistrate.
Following aspects should be considered/ verified while doing internal audit of
medical committees:
• All the users charges collected from patients should be submitted to the
medical committee. 50% of such money should be deposited with government
treasury and the remaining 50% should be distributed among various heads
as budget grant.verify if receipts of user charges in treasury is being verifed
regularly for district treasury figures
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