Audit Manual - Core Treasury System Uttarakhand

Government of Uttarakhand
Audit Manual
Sr. No Activity Risk Audit Steps
4 Transfer of Food Grains from central
pool to FC Godown
• Non maintenance of adequate records for
transfer of food grains
• Verify whether the Central Incharge sends a daily statement
regarding purchase of lots of rice from Rice Millers to the
accounts wing of Food Department
• Verify whether a register of contracts is available for contracts
entered into with agencies for transport and storage of Food
Grains
5 Procurement of Sugar • Procurement of sugar outside the limits of
the allotted quota
• Obtain records of sugar procured during the audit period
• Verify whether the sugar procured has been safely
transported to the base godowns
• Verify whether godowns are clean, free of moisture etc. to
ensure that the stock of sugar does not get spoilt in the
godown
• Find out, whether any advance had been provided to the
Sugar Mills during the current year and also in the past years
• Verify whether a register is maintained in the department to
exhibit full particulars of advances made from time to time, to
each mill, supplies made against advances, amount refunded
by the mills and amount yet recoverable from the respective
sugar mills. Obtain complete details of all advances provide
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