Audit Manual - Core Treasury System Uttarakhand

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Government of Uttarakhand Audit Manual Sr. No Activity Risk Audit Steps • Verify whether Liquidity damages have been imposed on the supplier in case he fails to deliver any or all of the goods within the time specified in the contract • Verify specification of equipments vis-à-vis specification as per purchase order 5 Control over Issue of medicines and medical equipments from stores to Health Centers/ Hospitals • Unauthorized issue of medicine • Issue of medicines without valid prescription • Issue of expired medicines • Take an appropriate sample of medicines issued during the audit period • Verify whether a stock register is maintained for issue of medicines to various Hospitals/ CMO/ CMS/ along with details of balance quanrtity in hand • For a sample period, verify the issue slips containing details of medicines issued • Verify the acknowledgement sent by the Hospitals/ CMO/ CMS for receipt of medicines issued from Central Stores • Verify whether the details of medicines issued as per the Stock register tally with the details entered in the Issue Slips • Verify the general controls over Issue Slips such as process of printing the Issue Slips. Verify whether the demand slip for printing of slips is signed by director general • Verify copies of acknowledgement slip sent by hospitals on receiving Page 308 of 705
Government of Uttarakhand Audit Manual Sr. No Activity Risk Audit Steps medicine from central stores • Verify whether issue from central stores to CMO/hospital are backed by approved demand by competent authority • Verify whether the issue of medicines to health centers/ hospitals is done on the basis of % of patients (OPD) handled/ % of Bed occupancy in the previous year • Compare the receipt date & issue date of medicines to check that First In First Out (FIFO) principle is followed for issue of medicines • Compare the date of issue of medicines & the date of expiry of medicine to check that expired medicines are not issued to Health Centers • In case of equipments, obtain register maintained at stores containing detail list of equipments issued to various health centers and hospitals 6 Control over Issue of medicines by Hospitals/ CMO/ CMS etc. • Issue of medicine without doctor‘s prescription • Issue of expired medicines • Incorrect updation of stock register • Non updation of stock register • Risk of siphoning of government • Obtain the various registers maintained for recording receipt of medicines from Government of India (for various health schemes), Central stores and medicines procured directly by the Hospital/ CMO/ CMS/ Health Center • Compare the above mentioned registers to check that there are no cases of duplicate procurement of medicines • Verify whether a stock register is maintained at the dispensary for recording Page 309 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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