Audit Manual - Core Treasury System Uttarakhand

Government of Uttarakhand
Audit Manual
Sr. No Activity Risk Audit Steps
repayment
• Obtain reasons for deviations and report as observation
9 Store Management • Waste of seed stock due to improper
maintenance
• Incomplete records can lead to
difficulty in reconciling of records
• Verify whether all godowns have been properly repaired
• Verify whether a certificate of fitness is available for all godowns filled
with seeds
• Verify whether the godowns are rat proof
• Verify that there if no leakage of water in the godowns
• Verify whether the stock in hand as given in the Godown Stock Register,
physically exists
• Verify that every godown containing stocks of seeds has been provided
with a godown documents register/godowns card which is kept complete
and up to date
• Verify that the Certificates of Fitness were provided for all godowns filled
with seeds
10 License for sale of seeds, fertilizers
and pesticides and registration of
firms from tax point of view
• Unauthorized selling of seeds,
fertilizers and pesticides
• Revenue loss
• Verify whether authentic licenses were issued to shops for selling
seeds, fertilizers and pesticides
• Verify whether a record of license fees for respective shops is
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