Audit Manual - Core Treasury System Uttarakhand

Government of Uttarakhand
Audit Manual
Sr. No Activity Risk Audit Steps
8 UP to INR 15000, no quotation
is required provided it is
approved by competent
authority as per DOP
(Refer Rule no. 8 of
Procurement Rules 2008)
• Unauthorized purchases
• Procurement from unauthorized
vendor
• Take an appropriate sample
• Check the certificate of approval issued by competent authority
• Compare the purchase order date and certificate date issued by competent
authority
• Report if Purchase Order is released before receipt of certificate or there is
significant delay in issue of certificate
• Check for any splitting of orders (e.g. splitting 1 order of INR 45000 into 3
orders of INR 15000) to bypass the DOP
9 From INR 15000 to INR 100,000
goods can be procured by
purchase committee
(Refer Rule no. 9 of
Procurement Rules 2008)
• Risk of biasness
• Unauthorized purchases
Apart from checks mentioned above following are the additional points to be
noted/ checked:
• Verify that the purchase committee consists of at least 3 members including 1
from Finance Department
• Verify certificate issued by purchase committee along with signatures and
designations
10 For items purchased on Rate
Contract basis (Refer Rule no.
10 of Procurement Rules 2008)
• Non adherence to set policies and
procedures
• Risk of purchase on higher price
• Verify that all details of such rate contracts are on the website of the
department/Government
• Verify that rate contract prices do not exceed either market prices or the
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