Audit Manual - Core Treasury System Uttarakhand

Government of Uttarakhand
Audit Manual
Sr. No Activity Risk Audit Steps
unauthorized use and malpractices
16 Accounting of receipts and issues of
food grains
• Chances of Misappropriation
Functions of DSO in Hills
• Obtain details of receipt and issue of Food Grains during the
audit period
• Verify whether all quantities of food grains received during the
audit period are correctly and timely accounted for
• Verify the food grains received during the audit period as per
the receipt report with the Weight check Memos, Stock
Reports and Godown Stock register to get an assurance that
correct details of receipt are recorded
• Verify whether all issues of food grains are correctly and
timely accounted for at the time of transfers to State/ Centre
Pool Godowns and inter regional transfers
• Carry out a reconciliation of Food grains ( Opening Balance of
Food Grains as on the first day of the year + Food Grain
received during the year – Food Grains issue during the year
– Closing balance of food grains as on the last date of the
year) . Report any unreconciled balance of Food Grains
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