Audit Manual - Core Treasury System Uttarakhand

Government of Uttarakhand
Audit Manual
Sr. No Activity Risk Audit Steps
There is availability of budget and a sanction order to incur expenditure
from the competent authority
No work should be commenced on land which has not been duly made
over by responsible civil officer
A properly detailed design has been approved
Estimates containing the detailed specification and quantities of various
items have been approved by Public Works Department (PWD) or any
other specialized agency
Funds to cover the expenditure during the year have been provided by
the competent authority
Tenders have been invited and processed in accordance with the rules,
and
A work order has been issued under prescribed norms
• Verify whether proper procedure for original/ repair work has been carried
out, report any deviations
29 Registration of contractors
• With regard to the technical
competence, financial
• Non adherence to set policies and
procedures
• Risk of selection of unviable
• Mention the process of registration of contractor, and whether it is as per the
policy
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