Audit Manual - Core Treasury System Uttarakhand

Government of Uttarakhand
Audit Manual
Sr. No Activity Risk Audit Steps
Veterinary Hospitals and ongoing Health camps
• Verify whether adequate records of receipt and issue of medicines are
maintained
• Verify whether a system for disposal of expired medicines and vaccines is in
order
6 Checking of subsidies
assistance to beneficiaries
under different schemes
• Benefits of schemes not passed to
beneficiaries
• Evaluation of various kinds of subsidy programs run by the department from
time to time
7 Establishment of Veterinary
Hospitals & Stock Men Centre
• Unavailability of adequate number of
Veterinary Hospitals and Stock Men
Centres
• Unavailability of adequate medicines,
vaccines and other medical
equipments at these centres
• Verify whether the provision for construction of Veterinary Hospitals and
Stock Men Centres is there in the budget for the year
• If yes, verify whether the Veterinary Hospitals and Stock Men Centres have
been constructed as per the budget/ plan
• Verify whether the construction was carried out within the stipulated timeline
• Verify whether adequate documentation is available for the construction of
the Veterinary Hospitals etc. verify whether requisite approvals are available
from competent authority
• Verify whether the hospitals and stock men centre are adequately staffed
and have adequate supply of medicines and other medical equipments
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