Audit Manual - Core Treasury System Uttarakhand

Government of Uttarakhand
Audit Manual
Sr. No Activity Risk Audit Steps
for expenditure to be made on preparatory works such as survey,
investigation and engineering etc
• Verify whether the Capital Budget is prepared in detail including
separate heads of land ,building and development cost
• Verify whether revision in budgets have been formally approved as per
authority of approval
10 Project Schedule and Milestone
definition
• Preparation of Project Schedule without
defining timelines for each Milestone
• Verify whether all the projects initiated during the audit period have
been duly approved as per the Delegation of Powers
• Verify whether for all the approved Project Plans, milestones have been
clearly identified and time-lines for completion of each milestone have
been defined
• Verify whether a detailed program with master plan of the work is being
prepared for effective monitoring
• Verify whether the monitoring program is flexible enough
to permit modifications to meet unknown contingencies that disturb the
planned sequence of operations
• Verify whether systematic steps are taken to ensure
the program is closely followed to achieve the desired
level of progress at work
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