Audit Manual - Core Treasury System Uttarakhand

Government of Uttarakhand
Audit Manual
Sr. No Activity Risk Audit Steps
30% of the contract value
to private firms
40% of the contract value
to a State/Central
Government agency or a
public undertaking
agency
In case of maintenance
contract, the amount
should not exceed the
amount payable for six
months under the
contract
(Refer Rule No. 22 of
Procurement Rules 2008)
Procurement Rules 2008
• Possibility of excessive advance
given to vendors
advance
• Verify whether advance is given to vendors only for goods mentioned in Rule
No. 22 of Procurement Rules 2008
• Report deviations, if any
C
Procurement of works
General principles for procurement of works shall be the same as in Chapter I (General Instructions) and Chapter II (Procurement of Goods) of Procurement
Rules 2008, exceptional specific procedure has been described in this section
26 Verify plan for procurement of • Unbudgeted expenses without • Verify if a perspective plan for 5 years for undertaking different types of works
Page 99 of 705