Audit Manual - Core Treasury System Uttarakhand

Government of Uttarakhand
Audit Manual
Sr. No Activity Risk Audit Steps
rule;
‣ payments necessitated by failure to enforce the terms of a contract
‣ irrecoverable balances of advance payments made on account of
services, etc., which were ultimately not rendered.
Any uneconomical or apparently wasteful expenditure due to -)
‣ the inception of works without adequate investigation of their utility or
feasibility and without conducting proper preliminary surveys and
preparing detailed estimates of cost and obtaining necessary
administrative and technical approval to the estimates ;
‣ the inception of deposit works for local bodies, etc., without the
requisite deposits having been obtained from the parties concerned
‣ execution of works by a Government agency which lacks the ability or
the facilities to execute them properly ;
‣ the unsatisfactory working of Government commercial undertakings
‣ the fixation of incorrect rents of residential buildings ;
‣ other causes
Any irregularity connected with a grant-in-aid, such as neglect (i) by
the sanctioning authority of conditions precedent to the grant or (ii) by
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