Audit Manual - Core Treasury System Uttarakhand

Government of Uttarakhand
Audit Manual
Sr. No Activity Risk Audit Steps
44 Budget • Incorrect or incomplete budgeting
• Expenditure over budgeted amount
• Verify whether budget is prepared as per prescribed financial
guidelines
• Verify expenses are made within the budgeted limit. If exceeds,
reasons for the same
• Verify whether any new expenditure is made during current
financial year. If yes, pre-approval is taken from authorized
person for the same
• Verify whether monthly financial targets details are issued and
circulated within stipulated time
45 Development Programme and
Budgeting
• No integrated development of the district
• Loss of control over expenditure leading
to unauthorized expenditure
• Lack of transparency in the accounts of
Panchayati Raj Institutes
• Possibility of misuse / misappropriation
of funds
• Non submission of adjustment of
advances
• Verify whether the Zila Panchayat prepares a development
programme for the district (Section 63 and 86)
• Verify whether each Panchayati Raj Institute in the State prepares
the annual budget (Section 110)
• Verify whether the kshetra Panchayat and Gram Panchayat
submitted the Utilization Certificates to District Panchayati Raj
Officer
• Mention the detail of implementation of various schemes and
report discrepancies
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