Audit Manual - Core Treasury System Uttarakhand

Government of Uttarakhand
Audit Manual
Sr. No Activity Risk Audit Steps
undertaken by a Divisional Engineer without the permission of the Chief
Engineer
K
Government buildings
34 Purchase and sale of buildings
(Refer Para 279 and 280 of
Volume VI of Financial Handbook)
• Lack of Transparency in the Process of
purchase and sale of Government
Buildings
• Obtain a list of Government Buildings purchased during the audit period
• Check that all buildings are purchased with the orders of the
government
• Verify whether a survey and valuation report prepared by the divisional
officer, approved by the superintending engineer is submitted in all
cases
• Obtain a list of all Government buildings sold/ dismantled during the
audit period
• Verify whether the order of the government is available for sale/
dismantle of the permanent government buildings
• Verify that if any temporary buildings erected during construction work is
sold or dismantled after the completion of the work or when the purpose
of erecting them has been served, previous sanction of the
superintending engineer should be available on record
Page 374 of 705