Audit Manual - Core Treasury System Uttarakhand

Government of Uttarakhand
Audit Manual
Sr. No Activity Risk Audit Steps
grains/ seeds
• Analyze areas like:
Per Hectare productivity
Area under cultivation
• Verify actual production vis-à-vis budgeted production
• Obtain reasons for low productivity and report it as an observation
8 Advances to farmers • Non-recovery of outstanding dues
from end users
• Unauthorized advances
• Obtain list of advances
• Verify whether the amounts drawn from Treasury are being accounted
for in the same Financial Year
• Verify whether advances are given only under approved schemes
• Verify whether advances are given against valid documents
• Verify whether advances are given after approval by competent
authority
• Verify timely repayment of advances
• Verify whether cases where there is a delay in repayment of advances
• Verify whether penalty is levied in cases where there is delay in
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