Audit Manual - Core Treasury System Uttarakhand

Government of Uttarakhand
Audit Manual
Sr. No Activity Risk Audit Steps
38 Procurement of non standard
and complex jobs
(Refer Rule no. 59 of
Procurement Rules 2008
• Non adherence to set policies and
procedures
• Potential risk of biasness
• Quality and cost based selection (QCBS) is required for non standard and
complex jobs
• Take a list of jobs which fall under this category
• Check that the selection process is as per guidelines mentioned in Rule No.
59 of Procurement Rules 2008
• Verify the basis for short listing of vendors
• Verify adherence to parameters (like consultant's experience, methodology,
personnel etc) for selection of vendor
• Verify approval from Administration department if amount is less than INR 25
lakhs
• Verify approval from Finance department if amount is more than INR 25 lakhs
• Obtain justifications for exceptions and report the same
39 Verify whether proper procedure
is followed for outsourcing of
services
(Refer Rules No. 60 to 65 of
Procurement Rules 2008)
• Risk of incomplete Terms Of
Reference and Request for
Quotation sent to vendor leading to
disputes
• Non adherence to set policies and
procedures
• Verify whether the department has prepared a list of potential contractors and
a tender enquiry for outsourcing
• If the value of work/service is less than INR10 lakhs then department should
invite tender enquiry from potential contractors
• If the value of work/service is above INR 10 lakhs then department should
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