Audit Manual - Core Treasury System Uttarakhand

Government of Uttarakhand
Audit Manual
Sr. No Activity Risk Audit Steps
to procure paddy and convert it into rice and
then deliver rice to State Government with
huge delays.
• Payment of unauthorized incentive/ bonus to
Rice millers
• Non payment of Minimum Support Price to
Farmers
• Delay in release of payments to farmers
• Verify whether the required deductions are made from the
Rice millers with respect to substandard quality, delay in
delivery etc.
• Verify whether there is a process in place to ensure that
payments are released to the Rice millers only after receipt of
rice from the millers.
• Verify whether there is a process in place to follow up for
deliveries with the rice millers immediately within one week of
the Procurement of rice
• Verify whether there are any delays in receipt of rice from the
millers, report significant delays
• Verify the documentary proof for payment of Minimum
Support Price to farmers
• Verify whether payments to the farmers is made within the
stipulated time (days)
• Verify whether any extra incentive/ bonus is paid to the millers
during the audit period
• If yes, obtain details of Miller wise bonus paid
• Verify whether the bonus is paid as per the Government
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