Audit Manual - Core Treasury System Uttarakhand

Government of Uttarakhand
Audit Manual
Sr. No Activity Risk Audit Steps
expired lying in the Health Centres because of an inadequate process of issue
of medicines
• Conduct a Physical Verification of medicines lying in Dispensary, report in
case expired medicines/ drugs are found and report any shortages/ damages
found
B
Medical Infrastructure
9 Adequacy of Medical
Infrastructure
• Inadequate Infrastructure despite
fund availability
• Delay in completion of construction
projects leading to escalation of
costs
• Obtain the records of all major and minor equipments available in the Hospital
/ Health Centres
• Obtain a copy of physical verification report conducted by respective
department on a annual basis
• Verify through a physical visit to the Hospitals, whether all major and minor
equipments mentioned in the Equipment register are physically available in
the Hospital
• Verify on a sample basis whether adequate number of beds are available in
the hospitals commensurate with the number of patients visiting the Hospitals
for getting admission
• Verify whether the construction activities with respect to the various Health
centers were initiated and completed as per the approved plan
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