Audit Manual - Core Treasury System Uttarakhand

Government of Uttarakhand
Audit Manual
Sr. No Activity Risk Audit Steps
authorised person out of which one person should be from finance
department like divisional accountant
24 Final Payment • Recoveries not being made from the
final bill
• Payment without satisfactory completion
of work
• Verify whether a complete list of materials issued
to the contractors against the particulars of recoveries already made
from the on account bills is enclosed with the final bill
• Verify whether all recovery on account of hire charges, electricity, water
supply etc have been fully made
• Verify whether the Final Payment for the Project has been processed
only after receiving a certificate from the Engineer/ Officer-in-Charge
detailing the fact that he is satisfied that the work has been executed as
per the contractual specifications
I
Stores
25 Purchase and supply of stores
(Refer Uttarakhand Procurement
rules 2008)
• Unauthorized purchases
• Charging of illicit rates
• Verify whether the purchase process is as per the procurement Rules
2008.
• Verify whether all purchases of stores are sanctioned by the competent
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