Audit Manual - Core Treasury System Uttarakhand

Government of Uttarakhand
Audit Manual
10.2 Detailed Audit Checklist
Sr. No Activity Risk Audit Steps
A
Control over medicines and Medical Equipments
1 Selection of vendor for
Procurement of medicines and
Medical Equipments
Special reference to procurement
rules 2008 and delegation of
powers 2010
• Absence of transparency in the
process of selection of vendors for
procurement of medicines and
medical equipments
• Selection of ineligible vendors
• Verify whether a tender document with standard terms & conditions has been
approved by the competent authority and floated to the bidders
• Verify whether tender has been published in the newspaper as per
Procurement Rules 2008, check newspaper cuttings
• Verify that tenders has been received in sealed envelops, check whether such
envelops are retained or not
• Verify that 2 bid (technical and financial bid) system is used where value is
more than 1 lakh
• Verify on a random basis, whether demonstration of equipment is done by the
vendor or not. Also, obtain demonstration report of such equipment
• Verify whether all bidders are Original Manufacturer/ Authorized dealer
• Verify whether the vendor who has quoted has at least 3 years experience in
case of medicine and 2 years in case of equipments. In case of Uttarakhand
based manufacturer, verify whether the vendor has atleast 2 years of
experience
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