Audit Manual - Core Treasury System Uttarakhand

Government of Uttarakhand
Audit Manual
Sr. No Activity Risk Audit Steps
at FPS and office of Gram Panchayat for public scrutiny
Formation of FPS Committee by Gram Panchayat for
inspecting the FPS records and to keep a watch on
functioning of FPS
Gram Panchayats check ration cards occasionally for its
genuineness and correct entries of units in them
13 Public Distribution System (PDS) • Adulteration of food grains and essential
commodities
• Potential risk of embezzlement of stock
• Short measurements
• Check that quantity of subsidized food grains relating to BPL,
AAY issued to Fair Price Shops by the PDS centers is not in
excess of the approved quantity
• Verify whether stocks intended for PDS are inspected to
ensure that the quality of food grains is in line with the
prescribed specifications
• Verify whether all issues of stocks are made in accordance
with the orders of competent authority and in order of priority
fixed on the basis of condition of stocks
• Check that allotment of food grains beyond the prescribed
norms is not done
Functions of DSO in Hills
• Verify whether the stocks dispatched to PDS godowns are
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