Checklist for examination of cases for developing DAP on irregular engagement of casual labours

Department of Post imposed strict ban on recruitment of the labour and directed to action may be taken for regularisation of existing official engaged
on casual basis on the direction of Supreme Court of India. DOP Prescribed that the work required to be done through casual labours shall be
outsourced. In this connection, following points may be examined and results of examination may be incorporated in the audit queries and accordingly
propose audit para in the Audit Inspection report:

1. What is the expenditure incurred on engagement of casual staff on daily wage basis?
2. Whether the work was identified with assessment of daily wage worker required for completion of identified work.
3. Whether the proposal was submitted for engagement of outsourcing agencies/ professional agencies for execution of
identified work as required under order no.1-10/2009-PCC dated 09th September 2009.
4. Ascertain the circumstances under which the work was not identified and proposal for engagement of professional
agencies was not submitted to competent authority.
5. Identify the officers responsible for non compliance of the above order issued by DoP.
6. Process adopted for engagement of casual labour-
a. Whether advertisement was issued for engagement of casual labour.
b. Whether Casual labours were obtained from employment exchange.
c. Ascertain the number of person engaged during period of audit.
7. Whether proper records of work done have been made?
8. Basis of making payment to casual labour-
a. Whether paid in cash/ cheque or any other mode.
b. Head from which payment was made.
c. Whether any receipts are available to support the claim of payment made.
Sr.No Audit Query Evidence Criteria Result
1 Whether works that are required to be Need assessment/ analysis report and
done were identified and was sanctioned sanction from the competent authority.
by the competent authority.
2 Whether agreement was executed for Copy of the agreement executed.
outsourcing the work identified.
3 If agreement for outsourcing was not Outsourcing, Tendering, Direct recruitment 1. Rules 178 to 185 of
executed, analyse the reasons their for andfrom employment exchange, etc. GFR 2005
obtain the KD in support of audit findings 2. Rules 198 to 205 of
against the criteria. GFR 2017
3. DoP guidelines
(September 2009)
4. Examine the Procedure for engagement of Condition qualification prescribed for
labours. If the engagement was done from candidates, Copy of agreement published.
market check educational qualification
and other criteria prescribed for casual
labourer. Was advertisement published
and selection procedure adopted was
transparent.
4 How the work done was measured. Check Measurement Book, attendance Register,
attendance register If engagement was on etc.
hourly basis and check measurement book
if the quantity was allocated to engaged
person for execution.
5 Method of payment 1. Whether paid from salary head, wages
head or professional service head.
2. Whether paid in cash, cheque, direct
transfer in account, etc.
3. If paid in cash, check the system of
payment. It can be paid by opening the
Imprest. Obtain proof of payment for
documentation.