Audit Manual - Core Treasury System Uttarakhand

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
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