Audit Manual - Core Treasury System Uttarakhand

Government of Uttarakhand
Audit Manual
Sr. No Activity Risk Audit Steps
each receipt
• Verify whether the quantity and specifications of medicines etc. is compared
with the quantity and specifications as per the Purchase Order
• Verify whether the quality documents are signed by the competent quality
inspector authorized to carry out the quality inspection
• Obtain details of penalty charged during the audit period
• Obtain details of any vendors blacklisted during the audit period
• Verify whether there are any cases of the quality specifications of medicines
procured not being as per the standard specifications
• Verify that in case the medicines procured from a particular vendors is found
to be fake then the expenditure incurred on getting the tests done, has bene
recovered from the vendor supplying such fake medicines
• Verify whether penalty equal to three times the procurement value is
imposed on the vendor supplying sub standard medicines etc.
3 Vendor Selection • Biasness in Vendor Selection leading
to possibility of missing out better
suppliers/deals
• Verify whether sealed bids have been invited from Government approved
vendors only
• Verify whether the Purchase committee had obtained the audited Balance
sheet and audited figures of Turnover for two years from the vendors before
Page 330 of 705