Audit Manual - Core Treasury System Uttarakhand

Government of Uttarakhand
Audit Manual
Sr. No Activity Risk Audit Steps
Price of material
Name of supplier
Name of the person who received the material etc.
• Obtain reasons for deviations and report as observation
B
Seeds
2 Procurement and Distribution • Low productivity due to poor quality of
seeds
• Verify whether quality testing of seeds was done before giving to
farmers
• Verify whether field inspection of certified seed growers was done
• Verify whether a field inspection by Certification agency was done
• Analyze the seed certification agency‘s reports
• Verify whether there is any delay in grading and processing of seeds
• Verify whether collection of field samples from passed fields for quality
testing was done
• Verify whether random sampling of seeds at all levels for ensuring
compliance was done
3 Accounts of Seeds, Chemical • Non preparation of a seed account • Verify whether a annual account (Balance Sheet) of seeds is prepared
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