Audit Manual - Core Treasury System Uttarakhand

Government of Uttarakhand
Audit Manual
Sr. No Activity Risk Audit Steps
6 Existence of approved third party
suppliers‘ (Registered Suppliers)
Database
(Refer Rule no. 6 of
Procurement Rules 2008)
• Selection of blacklisted third party
suppliers‘
• Delay in identification of third party
suppliers‘ leading to delay in
procurement
• Out dated third party suppliers‘
database
• Verify whether the criteria for empanelment/ selection of third party suppliers‘
is defined or not
• Verify whether all the third party suppliers‘ possess the necessary experience
and credit worthiness in the market and detailed background verification for
the third party supplier is being carried out before the award of contract/ order
• Verify whether necessary supporting documents as defined above are
available in the tender/contract file
• Verify whether all the vendors are approved by the approving authority as per
DOP
• Verify for any vendor if any documents are missing or selection criterion is not
fulfilled, check whether the reasons are documented and approved
• Verify that registration of supplier is done for minimum 1 year and maximum 3
years after that it should be renewed
7 Purchase price preference
(Refer Relevant Administrative
and Finance department’s
orders and Rule no. 7 of
Procurement Rules 2008)
• Risk of biasness
• Risk of procurement of material
over and above the approved price
(as mentioned in rule No.7 of
Procurement Rules)
• Verify that, in case price preference has been allowed, it is not more than ten
percent (10%) of the lowest quoted rate
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