Audit Manual - Core Treasury System Uttarakhand

Government of Uttarakhand
Audit Manual
Sr. No Activity Risk Audit Steps
competent authority
2 Procurement of Medicines
special mechanism to ensure
reasonability of rate
• Procurement of medicine not done
as per demand/ requirement
• Procurement of medicines from
vendors not approved by WHO/
central government/ state
government etc
• Verify whether medicines for use in Government Hospitals are procured from
approved pharmaceutical companies only viz holding certificate from WHO/
central government/ state government etc.
• Verify that all the medicines are purchased as per the Essential Drug List
• Verify whether all the purchases during the audit period are approved by the
Purchase Committee
• Verify whether procurement of medicines is linked with the field level
requirement i.e. demand of medicine is raised only after evaluating stock in
hand and additional requirement of medicines. Check requisitions for
purchase of medicines on a sample basis
• Verify whether there are cases of excessive procurement as compared to
demands received form all districts
• Verify whether there are in controls in place to ensure that same medicines
are not purchased at central stores, CMO level, district level, hospital level
• Verify if medicines are being purchased at reasonable price and there is a
mechanism to ensure reasonability of rates
3 Procurement of Medical • Purchase of sub standard • Verify whether all the equipments are purchased only as per adequate
Page 305 of 705