Audit Manual - Core Treasury System Uttarakhand

Government of Uttarakhand
Audit Manual
Sr. No Activity Risk Audit Steps
C
Macro Management of Agriculture
4 Macro Management of Agriculture • Non achievement of Scheme
objectives
• Verify whether beneficiaries have been selected in accordance with the
conditions of the scheme
• Mention the cases of unspent balances
• Verify whether only 10% of the total unspent balance is carried forward
to the next financial year
• Verify whether any sub schemes are included in the work plan for
gender empowerment and benefit of backward classes
• Verify whether required utilization certificates in the prescribed format is
submitted to the central government
• Verify records pertaining of demonstration and seed distribution have
been made at district level and updated on a regular basis
• Verify mechanism for continuous monitoring of schemes
• Verify documentation for interim/periodic review of schemes
• Verify parameters used to evaluate scheme
• Verify approval of the competent authority over the progress of scheme
• Verify whether that results expected from the scheme have actually
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