Audit Manual - Core Treasury System Uttarakhand

Government of Uttarakhand
Audit Manual
Sr. No Activity Risk Audit Steps
maintenance and protection of forests and wildlife management as per
the approved APO is maintained
• Verify whether the expenditure incurred on monitoring and evaluation
does not exceed the overall ceiling of 2% of the amount to be spent
every year
• Verify whether a record is maintained for disbursement of funds on
other projects related to forest conservation
35 Reporting • Non submission of reports to higher
authorities
• Loss of revenue
• Incomplete records
• Verify whether the money received in the State CAMPA is kept in
interest-bearing accounts in nationalized banks
• Verify whether funds withdrawn for the works is as per the Annual Plan
of Operations approved by the Steering Committee
• Verify whether the State level Executive Committee submits report to
the Steering Committee for review / consideration
• Verify whether State level Executive Committee prepares an Annual
Report by for each financial year
I
Miscellaneous
Page 438 of 705