Audit Manual - Core Treasury System Uttarakhand

Government of Uttarakhand
Audit Manual
Sr. No Activity Risk Audit Steps
54 Cost revision
Third party revision
• Escalation of cost resulting in loss
to Government
• verify there is no cost revision upto 18 months
• verify due penalty is being levied if there is delay in completion of work
• verify if third party evaluation system for works above Rs. 5 crores is there
/ analysis of received reports
55 Defect liability period
(GO NO. 92/ XXVI/
ONE(11)/2009)
Dated 30.9.2009
• Potential risk of poor
Quality of work
• Verify if clause regarding defect liability period of one year (three years for
road work) has been incorporated in contract agreement
56 Centage to construction agency • Loss of government revune
• Verify centage being charged from government agencies as per norms
Lack of proper supervision
57 Architectural services
(GO NO163/XXVII7/2008)
DATED 22.05.2008
• Lack of proper designing
• Verify following points are incorporated while awarding architecture
‣ Concept planning and sketch services
‣ estimated costs
‣ drawing specification
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