Audit Manual - Core Treasury System Uttarakhand

Government of Uttarakhand
Audit Manual
Sr. No Activity Risk Audit Steps
completion of the entire project
21 Testing and commissioning • Inadequate testing and commissioning of
the project
• Verify whether a test run is conducted for all the projects to ensure that
their working condition is in line with expectations
• Verify whether there is adequate documentation in place to authenticate
that the test runs were conducted in the presence of officials from the
project team, quality assurance team, contractor etc.
• Verify whether after satisfactory completion of the testing phase and
getting all the relevant clearances such as fire etc. the Project is
adequately commissioned
22 Return/ Disposal of Surplus
Material
(Refer Para 478 of Volume VI of
Financial Handbook)
• Absence of any process to return the
surplus material at site
• Incorrect accounting of return of surplus
material in the project records
• Verify whether a list of all surplus material is maintained in the camp
office and divisional office, if any
• Verify whether all surplus material at site has been brought back to
stock account
• Verify whether the value of surplus material is credited to the work to
which it was originally issued and debited to the work to which it is
transferred
• Check that, in case the surplus material is unlikely to be of any use
within a reasonable time, then credit to the work to which the material
Page 365 of 705