Audit Manual - Core Treasury System Uttarakhand

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Government of Uttarakhand Audit Manual Sr. No Activity Risk Audit Steps case of contracts signed by attorneys, verify the original power of attorney duly registered in a court of law and obtain its attested copy for audit purpose • Verify that the contract should not have been entered by or on behalf of a minor • Verify whether standard templates are used for all contracts, previously vetted by legal and finance department • Verify that any additional terms added in the bond/ agreement/ contract are vetted through legal department/ authorised person • Check that the terms of the contract are precise, definite and unambiguous • Verify whether important clauses such as delivery schedule, place of delivery, timeliness of completion of works, penalty, inspection of stores, dispatch instructions, particulars of consignee, applicability of sales tax, excise duty in definite terms along with their rates etc. are clearly mentioned in the contract • Verify whether a provision is made in the contract for safeguarding Government property entrusted to contractors • Verify that in case a contract is likely to endure for a period of more than Page 348 of 705
Government of Uttarakhand Audit Manual Sr. No Activity Risk Audit Steps five years, a provision for its unconditional revocation or cancellation by Government at any time after expiry of six months‘ notice should have a mention in the contract 7 Contract Administration • Non adherence to contractual terms and conditions • Verify adherence to all terms and conditions mentioned in the contract • Verify whether the basis for the rates agreed in the annual rate bond/ agreement/ contract are is in place • Verify that where the rates agreed in the contract are considerably higher than the rates prevailing at the time of review, such variations should be reported • Verify that any extraordinary variation in works matter as per agreed terms are reviewed and approved by authorised personnel • Verify whether prior consent of the Financial competent authority is available in case of following contracts: Contracts involving an uncertain, indefinite liability or a condition of unusual character Material variations in terms of the contract after formally executing the contract Payments in excess of the agreed rates/ outside the strict terms of Page 349 of 705
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Volume -1 Introduction to Audit Man
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Volume - 2 : Audit Checklists for I
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Audit Manual - Core Treasury System Uttarakhand

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