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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 />

whose tender may be accepted<br />

6 Contracting<br />

(Refer Para 356 of Volume VI of<br />

Financial Handbook )<br />

• Availability of incomplete documents with<br />

respect to works/ contracts<br />

• Execution of Contracts leading to loss or<br />

wastage of public money<br />

• Obtain the register of contracts along with copies of contracts and<br />

agreements<br />

• While selecting the sample, emphasis should be given on contracts<br />

entered in the later part of the year and any tendency of the department<br />

to resort to rush of expenditure should be reported<br />

• Verify whether a register of agreements and contract bonds entered into<br />

by the divisional officer is maintained and the documents are serially<br />

numbered as they are signed<br />

• Verify whether the department has entered into a formal agreement or<br />

at least a written agreement in regard to prices with the contractors<br />

before commencement of works<br />

• Check that no work is started until a formal contract has been previously<br />

approved by the competent authority as per the approved ―Delegation of<br />

Powers‖<br />

• Verify whether bond/ agreement/ contract is reviewed and approved by<br />

Divisional Accountant<br />

• Verify that in case of contracts entered into with a firm, each one of the<br />

partners or in their absence their attorneys have signed the contract. In<br />

Page 347 of 705

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