Audit Manual - Core Treasury System Uttarakhand

Government of Uttarakhand
Audit Manual
Sr. No Activity Risk Audit Steps
against every maintenance activity
• Check adherence to preventive maintenance schedule
• Calculate difference between actual and due date for maintenance
activity
• Obtain reasons for deviations and report it as an observation
B
Planning and budgeting
3 Planning and budgeting • Delay in approval of budget and plan
• Errors and omissions in preparation of
budget and plan
• Obtain a copy of plan and budget for the audit period
• Verify whether State plan, district plan and budget are prepared prior to
the start of period
• Verify whether plan and budget are approved by competent authority
• Verify backup documents for planning like survey reports, central
government directives etc
• Verify when various functions of irrigation departments have submitted
their respective budgets and plan for consolidation
• Verify difference between actual and scheduled date for submission of
budget and plan by various departments
• Verify approval of departmental budgets and plan by respective
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