Audit Manual - Core Treasury System Uttarakhand

Government of Uttarakhand
Audit Manual
Sr. No Activity Risk Audit Steps
attention
(section 296 of UP Municipalities Act, 1916 and Municipal
Account Code)
• Verify whether there is a provision to keep a check if the board
performs its duties as prescribed under section 7,8 of UP
Municipalities Act, 1916
4 Monitoring of externally aided
schemes
(also refer chapter relating to
program’s and schemes)
• Weak control over externally aided
schemes
• Verify and analyse/ evaluate whether all the objectives of the
schemes like JNNURM(Jawahar Lal Nehru Urban Renewal
Mission), SWM (Solid Waste Management) laid by government of
India are achieved
• Analyze discrepancies if any and report as an observation
5 User charges levied
(local bodies / development
authorities)
• Misappropriation of collected tax
• Revenue Loss
• Inadequate collection of taxes
• Verify whether user charges e.g. House tax, property tax etc. and
other types of user charges, are being revised on regular
intervals as per requirements / provisions. Report Monitoring of
last change (Date of last revision in user charges to be noted) and
percentage change should be analyzed.
• Verify whether house tax is levied in accordance with guidelines
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