Audit Manual - Core Treasury System Uttarakhand

Government of Uttarakhand
Audit Manual
Note:
• Refer “Procurement Rules 2008”, wherever applicable - These rules shall be applicable to all Government Departments, State Public Sector
Undertakings (PSUs), Statutory Authorities, Panchyati Raj Institutions Municipalities/Urban Local Bodies, Government societies and other
entities, which are under the administrative control of the State Government for the purpose of procurement of goods, works, services and for
Public Private Partnership arrangements in infrastructure and service delivery projects. The provisions of these rules shall have effect
notwithstanding anything inconsistent therewith contained in any other rules and orders for the time being in force or in any instrument having
effect by virtue of any rules and orders other than these rules.
• Refer the chapter on “Audit of Accounts and Stores” for checkpoints related to Inventory Management procedures, wherever applicable
• Refer the chapter on “Audit of Expenditure and Receipts” for checkpoints related to monitoring and reporting of all expenditure and receipts, ,
wherever applicable
• For checkpoints related to maintenance of accounts (such as monthly accounts, quarterly accounts etc. refer chapter “Public Works Department
• Refer the chapter on “ Budgeting” for checkpoints related to preparation and distribution of budget, , wherever applicable
• Refer chapter on “Audit of Establishments” , wherever applicable
• Refer chapter on “Audit of Centrally/ state sponsored/ externally aided schemes”, wherever applicable
• Refer the chapter on “Drawing and disbursing Officer”, for checkpoints related to duties of DDO, wherever applicable
• Refer previous years Audit Reports to check for pending issues and necessary actions taken
• Verify whether all activities performed by the Government Servants are within the ambit of powers granted by the Delegation of Powers issued
by the Government of Uttarakhand from time to time
Refer applicable Annexure
Page 387 of 705