Audit Manual - Core Treasury System Uttarakhand

Government of Uttarakhand
Audit Manual
Sr No. Term Meaning
a legislative assembly and income derived from the contributions made by way of corpus to any body or authority from the
consolidated fund , of a state or of a union territory having legislative assembly
57 Public Accounts Committee
A Committee constituted by the Legislative Assembly for the examination of the reports of the Comptroller and Auditor General of
India relating to the appropriation accounts of the State, the annual financial accounts of the State or such other accounts or
financial matters as are laid before it or which the Committee deems necessary to scrutinize. The reports of the comptroller and
auditor general of India relating to the accounts of state shall be submitted to the Governor of the State , who shall cause them to
be laid before Legislature of the State.
58 Public Works Organization The organization, authorized to carry out construction works on behalf of the Government
59 Purchase/Procurement
Complete process of obtaining goods and services from preparation and processing of a requisition through to receipt and
approval of the invoice for payment. Also called sourcing, it commonly involves (1) purchase planning, (2) standards
determination, (3) specifications development, (4) supplier research and selection, (5) value analysis, (6) financing, (7) price
negotiation, (8) making the purchase, (9) supply contract administration, (10) inventory control and stores, and (11) disposals and
other related functions
60 Re - appropriation
The transfer, by a competent authority, of savings from one unit of appropriation to meet additional expenditure under another unit
within the same grant or charged appropriation
61 Recurring charge A charge, which involves a liability beyond the financial year in which it is originally sanctioned
62 Repair or Maintenance works undertaken to maintain buildings and fixtures in usable condition or to bring them in usable condition;
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