Audit Manual - Core Treasury System Uttarakhand

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Government of Uttarakhand Audit Manual 21 Audit of World Bank and Other Externally Assisted Project Sr. No Activity Risk Audit Steps A Audit of World Bank And Other Externally Assisted Project 1. Documents to be reviewed • General control weaknesses in World Bank and other assisted projects • The following documents have to be scrutinised Loan/ development credit agreement Staff appraisal report Statement of expenditure Supporting vouchers Reconciliation statement • Evaluate the adequacy of the supporting documentation Procurement documents (bid documents, invitation, and evaluation document) Purchase contract Purchase order Letter of credit Page 600 of 705
Government of Uttarakhand Audit Manual Sr. No Activity Risk Audit Steps Suppliers invoice and certification of origin Shipping or import documents and inspection certificates Contractors invoice and certificate Recurrent cost records Other evidence of receipt of goods and services Authorization for payment Evidence for bank payments/ payments Accounting records of approvals, disbursements and balances available 2 Review of Expenditure • Inadequate control over Expenditure • Ascertain whether the expenditure is properly authorised and approved • Verify that the expenditure is eligible for bank disbursement under loan agreement. Ineligible expenditures would include Duplicate invoices Payments made in advance of receipt of goods or delivery of services, unless payment are consistent with provision of contract and established commercial practices Page 601 of 705
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Volume -1 Introduction to Audit Man
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Volume - 2 : Audit Checklists for I
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Government of Uttarakhand Audit Man
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Audit Manual - Core Treasury System Uttarakhand

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