Audit Manual - Core Treasury System Uttarakhand

Government of Uttarakhand
Audit Manual
3.2 Detailed Audit Checklist
Sr. No Activity Risk Audit Steps
A
Public Private Partnerships
1 Review of public private
partnership (PPP)
(Refer Rule no. 66 & 67 of
Procurement rules 2008)
• Non adherence to norms and
regulations
• Improper Planning
• Commencement of Project without
ensuring its feasibility
• Huge amount of initial expenditure
incurred on Non viable projects
• Initiation of Project without seeking
Administrative approval
• Commencement of work without
obtaining administrative, financial
and technical approvals
• Approval structure not followed
• Non compliance with set policies
and procedures
• Obtain a list of all the projects running under PPP scheme during audit
period
• Verify whether the following are carried out before getting into a Public
Private Partnership
A business case is developed
A preliminary evaluation is conducted
A value for money analysis is conducted
• Verify whether the projects undertaken are prioritized in accordance to the
need or importance of the project
• Verify whether an analysis of skills and workforce required for the project
was done
• Verify that the terms of the project agreements as well as the tendering
arrangements involve detailed legal and contractual agreements that clearly
set forth the risks, rewards and obligations of various participants
• Verify whether the administration department has identified the projects to
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