Audit Manual - Core Treasury System Uttarakhand

Government of Uttarakhand
Audit Manual
Sr. No Activity Risk Audit Steps
evaluating project progress
G
Post Construction activities
20 Completion Certificates • Non availability of project completion
certificates
• Payment processed without completion
of project mile stones
• Obtain the completion certificates for the completed Projects
• Obtain the approved Plan for the Project
• Verify whether completion certificates along with backup documentation
evidencing completion, are available for each completed work
• Compare the actual date of completion as per the completion
certificates against the planned completion date as per the approved
Project Plan
• Verify whether the reasons for delay in Project completion are analyzed
by the department
• Verify whether there is a clear demarcation between delay attributable
to Internal factors and delay attributable to the Contractor/ Vendor
• Verify whether where the delays are caused by the service providers,
whether appropriate amount of liquidated damages have been levied in
accordance with the contract terms
• Verify whether the final payment is processed only after ensuring that all
deliverables have been met and completion certificates are in place for
Page 364 of 705