Audit Manual - Core Treasury System Uttarakhand

Government of Uttarakhand
Audit Manual
11.2 Detailed Audit Checklist
Sr. No Activity Risk Audit Steps
A
Procurement of Medicines, Vaccines etc for Animals
1 Purchase of Medicines etc. • Unapproved procurement of
medicines
• Purchase of medicines more than
indented quantity
• Verify whether all the purchases are made as per the provisions of
Procurement Rules 2008
• Verify whether all purchases are made within the limits of the approved
budget
• Understand the process of Indenting of medicines, vaccines, Gauzes,
Dressing material, surgical equipments etc.
• Obtain the details of indents raised and medicines purchased during the
audit period
• Verify whether the basis/ rationale for indenting a particular quantity of
medicines is available on the Indents
• Verify whether the indents prepared for procurement of medicines are
approved by Competent authority and whether the Competent Authority has
reviewed the rationale/ justification behind indenting a particular quantity of
medicines
• Check that the procurement of medicines is as per the actual requirement
obtain reasons for any excessive purchases
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