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Audit Manual - Core Treasury System Uttarakhand

Audit Manual - Core Treasury System Uttarakhand

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Government of <strong>Uttarakhand</strong><br />

<strong>Audit</strong> <strong>Manual</strong><br />

Sr. No Activity Risk <strong>Audit</strong> Steps<br />

• Discrepancies in subsidy amount<br />

• Verify whether no benefit of scheme is given to any one before approval by<br />

competent authority<br />

• Verify whether all the expenditure/disbursements are done after adequate<br />

approval<br />

• Verify whether proper records are maintained for types of subsidies<br />

• Verify whether subsidy rates are updated immediately after the<br />

announcement by competent authority<br />

• Verify whether there is no budget overrun in any of the scheme and program<br />

• Verify whether benefit of schemes and programs is given to eligible<br />

candidates/persons only<br />

• Verify utilization of funds of Centrally sponsored schemes, report any<br />

underutilization and inadequate utilization<br />

• Obtain reasons for deviations and report as observation<br />

• Verify for the Centrally Sponsored schemes , if during the year targeted<br />

central/ share is received or not<br />

5 Organization of Camps for<br />

Animal Treatment<br />

• Inadequate number of health camps<br />

organized<br />

• Verify whether health camps were organized for the treatment of animals,<br />

verify whether adequate documentation is available in this respect<br />

• Verify whether the medicines and vaccines were timely issued to the<br />

Page 332 of 705

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