Audit Manual - Core Treasury System Uttarakhand

Government of Uttarakhand
Audit Manual
Sr. No Activity Risk Audit Steps
articles)
• Verify that the expenditure incurred on construction of
godowns does not exceed the allotted Budget
• Verify whether the savings from the allotted budget for
construction of godowns is surrendered in time
• Verify whether the payments received by cheques are
deposited into the treasury on the day on which it is received
• Verify whether the credits into the treasury are reconciled with
the treasury accounts and an action is taken for adjustment of
the difference if any
20 Key schemes of Food department • Distribution of poor quality food stock
• Distribution of food grains to ineligible
individuals
• Verify whether the objectives of the following schemes have
been met:
Mid Day Meal Scheme
Annapurna scheme
• Verify whether the issue of food grains is done in a manner as
laid down in the terms of the scheme
• Verify whether only eligible families/individuals are entitled to
the benefits of the scheme
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