Audit Manual - Core Treasury System Uttarakhand

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Government of Uttarakhand Audit Manual Sr. No Activity Risk Audit Steps all important factors related to works/ construction activity into consideration • Unapproved estimates (original and revised) estimates were prepared on the basis of similar work done in the past or any other reasonable basis • Verify that project estimates are prepared on the basis of prescribed schedule of rates • Verify whether the estimates contain the following important details: Scope of Work Design and Drawing Specifications Quantities and Measurement Rates and total estimated cost of each item Compensation for cost of land Sheds for Workmen and stores Cost of establishment, tools and plants Cost of surveys (separately specified) Expenditure incurred prior to submission of the estimate Requirement of labor and important materials Page 342 of 705
Government of Uttarakhand Audit Manual Sr. No Activity Risk Audit Steps Charge for Unforeseen contingencies • Verify whether an estimate for construction of roads contains the following important details: A brief description of the project A copy of standard roadmap of the state with the position of the new road construction activity clearly marked thereon A document containing the views of the Railway/Forest or other legal department administration and the state board of communication • Verify whether a register of sanctioned estimates is maintained and is upto date quoting authority for sanction • Check that no work is started until an estimate for the same has been sanctioned and funds allotted 3 Approval by Competent Authority (Refer Para 316 to 318 of Volume VI of Financial Handbook) • Initiation of Project without seeking Administrative approval • Execution of the project without obtaining financial sanction on the Project • Obtain details of works in progress during the Audit period, which had been commenced in the past years • Obtain details of payments made along with date of payment with respect to these works • Obtain reasons for delay in completion of works Page 343 of 705
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Audit Manual - Core Treasury System Uttarakhand

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