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Audit Manual - Core Treasury System Uttarakhand

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Government of <strong>Uttarakhand</strong><br />

<strong>Audit</strong> <strong>Manual</strong><br />

Sr. No Activity Risk <strong>Audit</strong> Steps<br />

approved rates<br />

• Verify whether bonus is paid only to the eligible Millers<br />

D<br />

Functions of District Supply Officer<br />

12 Operation of Fair Price shops • Diversion of subsidized food grains and<br />

essential commodities towards ineligible<br />

individuals<br />

• Distribution of Sub Standard Food grains<br />

• Misappropriation of food stock<br />

• Bogus ration cards<br />

• Verify whether the following functions are performed at the<br />

Fair Price Shops:<br />

Display of information, such as beneficiary‘s entitlement<br />

of various essential commodities, the issue prices, name<br />

of fair price shop keeper, timing of opening and closing<br />

of FPS, weekly closing days, stock position etc<br />

Display of procedure for lodging the complaints with<br />

reference to quality and quantity of ration and other<br />

problems being faced by the beneficiaries<br />

Maintenance of records of ration cards holders, stock<br />

position, issue register, issue prices etc.<br />

Page 547 of 705

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