Audit Manual - Core Treasury System Uttarakhand

Government of Uttarakhand
Audit Manual
Sr. No Activity Risk Audit Steps
including the obtaining of expenditure sanction before permitting the
contractor to start work ;
‣ deviation from the contractual terms in favour of the contractor or
varying the terms without the approval of the competent authority ;
‣ omissions to enforce the conditions of a contract, such as those
requiring the deposit of security or levy of penalty.
Any irregularity connected with purchases, such as -
‣ purchases which contravene the rules for the purchase of articles for
the public service ;
‣ purchase in excess of reasonably anticipated requirements ;
‣ purchase of materials of inferior quality
Any extraordinary or apparently unnecessary expenditure, such as-
‣ payments made as acts of grace except where permitted by any rule
or order ;
‣ compensation paid for damage sustained except in cases in which a
claim for such damage could be enforced in a court of law or in which
such compensation is admissible under any rule or order;
‣ payments in excess of amounts admissible under statute, contract or
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