Audit Manual - Core Treasury System Uttarakhand

Government of Uttarakhand
Audit Manual
Sr. No Activity Risk Audit Steps
Cost of filling unsightly pits etc.
Cost of all watchmen sanctioned by competent authority for the
care of vacant buildings etc.
• Verify whether the approval of the competent authority has been sought
on the estimates for maintenance and repair
33 Petty Works • Petty Works being commenced without
having approved budgets and estimates
in place
• Verify whether funds for construction of minor works have been
provided in the budget estimates of the Public Works Department under
the head Civil Works
• Verify whether all petty works have been initiated by the Head of the
Department concerned
• Check that no petty works involving additions and alterations to building
of architectural importance or buildings such as courts, colleges,
schools kotwalis, etc. should be sanctioned by the Head of a
Department without the previous approval of the Chief Engineer, Public
Works Department to whom such proposals should be submitted before
final sanction is accorded
• Check that all estimates for petty works should be sanctioned by the
Head of the Department
• Check that preparation of designs or execution of petty works is not
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