Audit Manual - Core Treasury System Uttarakhand

Government of Uttarakhand
Audit Manual
Sr. No Activity Risk Audit Steps
work
(Refer Rule No. 28 of
Procurement Rules 2008)
appropriate approval
is being prepared
• Take a sample for one year
• Verify the approval of plan
• Compare actual work procured with planned
• Make a list of work which was procured but not planned; obtain justification
and approval for unplanned procurement and report the inadequate
justification or approval as observation
27 Processing of Works
(Following stages should be
normally observed for the
execution of work):
• Unauthorized and unnecessary
procurement of works
• For repair works up to Rs.5,00,000 (Five lakh), sanction may be given on the
basis of Preliminary Project Report itself
• Mention the details of different stages and report any deviations in the stages
mentioned
Preparation
Preliminary
Report (PPR)
of
Project
Acceptance of necessity
Administrative Approval
Financial sanction
Preparation of Detailed
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