Audit Manual - Core Treasury System Uttarakhand

Government of Uttarakhand
Audit Manual
Sr. No Activity Risk Audit Steps
• Verify whether the state has availed food grains from the
Food Corporation of India at BPL rates
• Check that there is no distribution of sub standard food grain
under the scheme
• Carry out a reconciliation of the Food Grains supplied for
various schemes to arrive at details of any excess / short
stock of food grains with scheme implementation committee
• Verify whether a physical inspection of stocks intended for
welfare schemes is carried out to ensure that they are not
siphoned off to private stores
• Verify whether there is a mechanism in place to ensure that
further supply of food grains under a scheme is made only
after the already allotted quantity of food grains is exhausted
• Verify from the records the status of previously allotted
quantity of food grains. Verify whether the requirement to
issue further quantity exists
• Also verify , through a Physical verification to the sites where
the scheme implementation takes place , whether the Food
Grains which appear to have been consumed from the
records are actually consumed, used for the successful
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