Audit Manual - Core Treasury System Uttarakhand

Government of Uttarakhand
Audit Manual
Sr. No Activity Risk Audit Steps
14 Records maintenance for ensuring
control over PDS
• Misuse of government funds
• Unauthorized use of subsidized essential
commodities
• Distribution of food grains and commodities
to Ineligible
• Verify whether the district supply officer exercises control over
the operations of PDS by:
Ensuring lifting of food grains allotted by central
government from central/state pool godowns
Ensuring that food grains in excess of the allotted
quantity are not lifted
Maintaining adequate records for food grains lifted from
Central/ State Pool Godowns
15 Controls around issue of Ration Cards • Non issue of Ration cards to the
beneficiaries of BPL, Antyoday, categories
• Issue of BPL ration Cards to ineligible
beneficiaries leading to avoidable subsidy
burden
• Non provision of basic items such as LPG
Gas, kerosene oil etc. to the beneficiaries
• Verify whether a register is maintained containing details of
name of beneficiary, category of beneficiary (APL, BPL, AAJ
etc.), the fees for issue of ration cards, whether fees for issue
of ration card is paid or due from the beneficiary. Report long
pending recoveries
• Verify whether the ration cards are issued to all the categories
of beneficiaries such as APL, BPL& Antyoday Anna Yojna
categories
• On a sample basis, check the details of beneficiaries who
have been allotted the BLP ration Cards. Verify whether the
Annual Income of the beneficiaries who are allotted the BPL
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