Audit Manual - Core Treasury System Uttarakhand

Government of Uttarakhand
Audit Manual
13.1 Detailed Audit Checklist
Sr. No Activity Risk Audit Steps
A
Purchase Register in Agriculture Department
1 Purchase register for
• Seeds
• Pesticide
• Micronutrients
• Delay in updating purchase register
can lead to delay in payments and
issue of material
• Risk of issue of material without
recording it
• Verify whether a purchase register is maintained by the agriculture
department. If not, report it as an observation
• Obtain a list of all the purchases done during the audit period
• Obtain a list of Goods receipt Note (GRN) during the audit period
• Calculate delay in updating purchase register by ascertaining difference
between GRN date and purchase register entry date
• Verify whether purchase register is reviewed /approved by the
competent authority on a regular basis
• Verify whether purchase register is complete in all respects like:
Date of purchase
Item Code
Item Description
Quantity received
Quantity accepted
Page 398 of 705