Audit Manual - Core Treasury System Uttarakhand

Government of Uttarakhand
Audit Manual
Sr. No Activity Risk Audit Steps
• Compare the final approval date for purchase and advertisement date, report
significant delay
• Check that no late bids were accepted
• Check that order is given to L1 party or not, if not then justification for the
same must be obtained from competent authority (It is very important to
establish the reasonableness of prices on the basis of estimated rates,
prevailing market rates, last purchase prices, economic indices of the raw
material / labour, other input costs and intrinsic value etc., before award of
contract )
• Verify that TOR and RFP sent to vendors have all the contents which are
mentioned in Rule No. 52 and 53 of Procurement Rules 2008
37 Single source selection of
consultant
(Refer Rule No. 58 of
Procurement Rules 2008)
• Potential risk of biased selection
• Potential risk of bypassing
provisions mentioned in
Procurement Rules 2008
• Take a list of consultants hired during the audit period
• Check justifications provided by user department for hiring the consultant
• Check approvals by competent authority
• Verify that in case amount is more than INR 10 lakhs, then approval from
Administration and Finance department should be in place
• Obtain justification for exceptions and report the same
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