Audit Manual - Core Treasury System Uttarakhand

Government of Uttarakhand
Audit Manual
Sr. No Activity Risk Audit Steps
• Verify whether water inspection reports are approved by the
competent authority
• Verify records for water treatment in case of high impurities ( as
compared to standards set by government)
• Obtain reasons for deviations and report it as an observation
19 Ground water Development • Over exploration of ground water • Verify whether a periodical reassessment on a scientific basis of
the ground water potential is done
• Verify whether regular testing is done for the quality of the water
available
• Verify records (on a sample basis) for application received and
approved for exploitation of ground water resources
• Verify the documents checked before approval for ground water
exploration
• Verify projects undertaken for development of ground water and
their use
• Verify whether there are any controls in place to check that there
is no over exploitation of ground
• Verify records for studies done to determine level of ground water
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