Audit Manual - Core Treasury System Uttarakhand

Government of Uttarakhand
Audit Manual
Sr. No Activity Risk Audit Steps
inefficiencies
competent authority.
• Verify whether Trainings have been imparted to Panchayats in the
Local language.
• Verify whether the Training Schedule covers IT enables training in
e-governance to the office bearers of Panchayat.
I
Panchayati Raj Institutes
59 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
• 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
60 Grants and Funding • Misappropriation of Funds
• Inadequate use of grants
• Unauthorized release of funds
• Verify whether all the grants received are updated in the register
• Verify whether grant register is maintained in prescribed format by
Gram, Block and Zila Panchayats respectively
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