Audit Manual - Core Treasury System Uttarakhand

Government of Uttarakhand
Audit Manual
Sr. No Activity Risk Audit Steps
Ration Cards is below the maximum limit prescribed for BPL.
Report, any cases of ration cards being issued to ineligible
beneficiaries
• In case it is observed that any ineligible beneficiaries are
allotted BLP ration cards, the same should be reported as an
observation
• Verify whether any applications for preparation of ration card
are pending for a long duration. Obtain reasons for such
pending applications
• Verify whether adequate controls are in place to ensure lifting
of kerosene oil by whole sellers as per the quota allotted by
Government
• Verify whether adequate records are available for distribution
of Kerosene Oil to the beneficiaries through Fair Price Shop
• Verify whether any steps have been taken to ensure issue of
free LPG gas connections to the women of BPL/ AAY
categories of remote villages
• Verify whether there is a process of verification of Fair price
shops, food grains, stock of sugar, LPG cylinders, PDS
godowns and LPG cylinders at periodic intervals, to prevent
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