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Audit Manual - Core Treasury System Uttarakhand

Audit Manual - Core Treasury System Uttarakhand

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Government of <strong>Uttarakhand</strong><br />

<strong>Audit</strong> <strong>Manual</strong><br />

Sr. No Activity Risk <strong>Audit</strong> Steps<br />

inviting bids<br />

• Verify whether the vendors from whom bids have been invited had a<br />

turnover of Rs 8 crores each year in case of Allopathic medicine vendors<br />

and Rs. 3 crores each year in case of Ayurvedic medicine vendors<br />

• Verify whether technical & financial bids have been received in separate<br />

sealed envelopes<br />

• Verify whether the sealed bids were opened at the designated time and<br />

place and in presence of the designated officers<br />

• Verify whether samples were called and verified before selection of vendor<br />

• Verify that procurement has not been done from any black listed vendor or a<br />

vendor who had supplied fake medicines in the past<br />

• Verify whether the medicines etc. have been procured from the vendor who<br />

is technically capable and has quoted the minimum rate<br />

4 Subsidies ,Schemes and<br />

programs<br />

• Disbursement of benefits prior to<br />

scheme approval<br />

• Disbursement of benefits to persons<br />

who are not eligible for the scheme<br />

• Obtain a list of all the subsidies, schemes and programs initiated by<br />

department<br />

• Verify whether all the subsidies, schemes and programs are approved by<br />

the competent authority<br />

Page 331 of 705

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