Audit Manual - Core Treasury System Uttarakhand

Government of Uttarakhand
Audit Manual
Sr. No Activity Risk Audit Steps
D
Construction Stage
11 Commencement of Work
(Refer Para 375 of Volume VI of
Financial Handbook)
• Commencement of work without
obtaining administrative, financial and
technical approvals
• Check that no work commences unless a properly detailed design and
estimate (technical sanction)has been sanctioned by the competent
authority
• Check that no work commences unless an allotment of funds has been
made and orders for its commencement have been issued by the
competent authority
• Check that, if on grounds of urgency, an officer is required to carry out a
work for which no estimates have been sanctioned, the orders of the
officer authorizing should be available in writing
• Check that the officer required to carry out the work in urgency without
sanctioned estimates had immediately intimated this fact to the
Accountant General and also provided an approximate amount of
liability which he would incur in compliance with the written orders
received
• Check that an engineer in charge is nominated by the competent
authority for the purpose of operating a particular contract and the same
is indicated in the work order/contract
• Verify that work progress – bar chart is prepared for work milestone
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