Audit Manual - Core Treasury System Uttarakhand

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Government of Uttarakhand Audit Manual Sr. No Activity Risk Audit Steps 11 Repairs and maintenance • Non adherence to Procurement Rules 2008 • No adherence to preventive maintenance and repairs can lead to accidents • Obtain plans and schedules for maintenance programs to meet the needs of routine service calls, preventive maintenance, emergency calls • Evaluate plans and schedules to determine reasonableness and compliance • Verify procedure for controlling equipment, tools, spare parts, and other supplies. Perform tests where appropriate • Review that tools and equipment are in proper working condition (no frayed cords, damaged shields etc) • Verify the Department‘s records of regular preventive maintenance and repairs • Verify whether staff available for repairs and maintenance is technically qualified • Verify the selection process of outside vendor (if required) used for repairs and maintenance (as per rule no. 28 of Procurement Rules 2008) • Verify approval and authenticity of payments made to outside vendors Page 292 of 705
Government of Uttarakhand Audit Manual Sr. No Activity Risk Audit Steps • Obtain reasons for deviations and report it as an observation 12 Science laboratory Special attention to procurement process and storage • Use of chemical after expiry date can lead to serious accident • Blockage of working capital due to excessive stock • Obtain a list of total number of students in the practical classes • Verify the requirement of the material per student • Obtain a list of total quantity of material purchased by the college during the particular year • Verify the consumption made during the year out of the stock in hand and material in the stock at the end of academic session • Verify the expiry date of chemical purchased; review the monitoring mechanism for expiry dates • Verify the process of disposal of expired chemicals, if any • Verify whether only authorized personnel have access to chemicals • Verify whether first aid box is available in the laboratory • Verify whether technically qualified personnel is available in laboratory • Verify whether chemical stock account register is available Page 293 of 705
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Volume -1 Introduction to Audit Man
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Volume - 2 : Audit Checklists for I
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Government of Uttarakhand Audit Man
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Audit Manual - Core Treasury System Uttarakhand

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