NORTH DELHI MUNICIPAL CORPORATION

INTERNAL AUDIT DEPARTMENT

CITY ZONE

No. F__________/IAD/ZAP/CZ/2015 Dated:-_____________

Sub.: Physical verification up to date and test check audit report on account of EE(Electric)
Horticulture, City Zone for the period 12.6.2013 to 31.3.2015.

Please find enclosed herewith the Audit Inspection Report of Physical verification and
test check audit on account of the office of Ex. Engineer (Electric) Horticulture, City Zone for
the period 12.6.2013 to 31.3.2015. Para wise replies/comments may be sent to the office of the
undersigned within a period of the four weeks of the receipts of this report.

Internal Audit Officer

ZAP/City Zone

Ex. Engg.(Electric), Horticulture

City Zone

Copy to:-

1. Supdt. Engineer(Electric) Horticulture, City Zone for n.a. please

2. D.C.A. (I.A.D.) for information pl.
3. Office copy

Internal Audit Officer

ZAP/City Zone
 NORTH DELHI MUNICIPAL CORPORATION
INTERNAL AUDIT DEPARTMENT
CITY ZONE

No. F__________/IAD/ZAP/CZ/2015 Dated:-_____________

Sub.: Physical verification up to date and test check audit report on account of EE(Electric)
Horticulture, City Zone for the period 12.6.2013 to 31.3.2015

INTRODUCTION:-

The I.A.R. on the accounts of Division-(Electric) Horticulture, City Zone was conducted
by the ZAP/CITY ZONE comprising of Smt. Swaran Kumari A.O, Sh. Pradeep Singh Rawat,
A.A.O, Sh. Sandeep Kumar, Acctt. Asstt, Sh.R.K.Yadav UDC and Sh.Chander Shekhar, LDC.
The audit was conducted during the period 22.6.2015 to 30.6.2015.

Sh. Roop Chand held the post of Ex. Engg. (Electric), Horticulture/ City Zone at the time
of audit.

AIMS AND OBJECTIVES

The primary aim of the department is to Provide/Repair/Maintenance of all Electric

works and electric appliances in the parks/gardens etc. under jurisdiction of North Delhi
Municipal Corporation.

HOD/H.O.S/D.D.O’s/CASHIERS

The following officials have served as HOD/HOD/DDO/Cashier during

Sl. No. HOD Head of Office DDO Cashier

S/Sh. Pradeep Bansal, DOH Sh. Roop Chand Sh. Roop Chand S/Shri/Ms.
Ex. Engg. Ex. Engg.

Budget Allocation and Expenditure for the year 2013-14 & 2014-15

Budget Year Expenditure up to year ending Excess/Saving

As provided by the department.

Statutory Audit:-

No audit report of statutory audit department was provided to the audit party.

Vacancy Statement:

S. Name of Post Group No. of Posts Filled Vacant Remarks

No. Sanctioned
1. EE (Elect)/Horticulture A 1 1 ---
2. AE (Elect)/Horticulture B 2 ---- 2
3. JE (Elect)/Horticulture B 5 4 1
4. UDC C 1 --- 1 Transferred on
on 29.06.2015
5. LDC C 1 ---- 1 DEO drawing
salary
6. Wireman-I & II C 10 7 3
7. Electric Beldar D 2 1 1
8. Peon D 1 ---- 1

Maintenance of Records:-

Since most of the chain of records were either not maintained by the department
concerned or not produced to audit, the maintenance of records by the department concerned
cannot be considered as satisfactory for the period covered by the audit.
Old Audit Report

There were 23 audit paras outstanding in respect of EE. (Electric) Horticulture, City Zone,
The department has not made compliance of these paras and as such nil paras have been settled.
These 23 paras have been incorporated with current audit report as part-I (old audit report).

Details of Old Recovery

Sl. Period of audit Report No. & Date Total Gen. M. Val. M. Val.
No. Paras Para Para
01 18.5.2006 to F.1445/IAD/ZAP/2010/192 10 10 nil nil
12.11.2009 Dated 13.5.2010
02 13.11.2009 to F.1541/IAD/ZAP/CZ/2014/470 13 12 01 Rs.31,250/-
11.6.2013 dt. 12.12.2014
Total:- 23 22 01 Rs,31,250/-

Current Audit Report

Details of Current Recovery (Audit Period 12.6.2013 to 31.3.2015):-

Para No.’s Total Recoveries Amount Balance (in Rs.)

(in Rs.) Recovered
11 91,569/- Nil 91,569/-
13 17,500/- Nil 17,500/-
14 150/- Nil 150/-
15 1,621/- Nil 1,621/-
Total: 1,10,840/-

The Internal Audit Report has been prepared on the basis of information furnished and
records produced by the department concerned.

This party disclaims any responsibility for any misinformation and/of non-
information on the part of audittee.

PART NO.-II (CURRENT AUDIT)

The following record was requisitioned for Audit/Scrutiny on test check basis vide letter
No.IAD/ZAP/CZ/01 dated 22/6/2015.
1. Paid vouchers (Plan/Non-Plan)
2. Tender Files/Agreement Files
3. Accounts File/ Purchase Files
4. MBs/Work Register
5. Contractor Ledger/ work register
6. P. File & S. Book of staff along with ECR
7. Budget Watch Register and Budget Allocation Register
8. Unpaid Vouchers
9. Cash Book/ Tender opening register
10. Stock Book and MB issue register
11. Stationary Register
12. Circular file and Advance Register
13. Imprest Register
14. Property Register
15. Income verification certificate duly signed by Zonal ACA
16. Muster Roll register
17. G-8 Books along with challan and G-8 issue register
18. Demand register along with copy of demand register
19. Tender Sale Register
20. Stock book of JEs
21. URM Draw Register
22. Daily diary of AEs/JEs
23. Any auditable record.
PARA NO.-1 NON-PRODUCTION OF RECORDS

Out of the above requisitioned records, items at Sl. No.1, 2(P), 3 (P), 4, 6(P), 7(P) only
BWR for salary, 9, 10, 13 , 17(P), Stock Book of JEs (Rohini & Narela Zone only) and URM
draw register were shown/produced to audit for verification and test check. Rest of the records
requisitioned vide above mentioned requisition has not been produced to audit for inspection. An
audit memo vides no. 06/IAD/ZAP/CZ/2015 dated 29.6.2015 issued to the department for
production of the remaining record but not provided by the department. Either the record was
not maintained or the production of the same appears to have been avoided, reasons to which
best known to the department. If any irregularity/discrepancy is found in the non-produced
record at any stage, the whole responsibility will lie on the department itself.

However as a result of test check audit of the records whatever produced to audit, the
following discrepancies/omissions/errors etc. came to the notice of the audit.

PARA NO.-2: IRREGULARITIES IN BUDGET WATCH REGISTER.

Budget register is maintained to record the expenditure incurred on various items of

expenditure under different heads of account. It should be maintained in prescribed standard
form to enable to keep watch over the progressive expenditure under different heads of account.
During the course of audit, the following irregularities were noticed in the maintenance of
Budget Register for the year 2014-15 (Salary Head only) as provided by the department:-

1. Certificate to the effect that the register contains pages 1 to____was not given and initialed
by the official maintaining it and by any superior.
2. It was not maintained in the prescribed standard form. The complete detail of expenditure
such as dates, description of the expenditure, sanction/approval of the authority, voucher/bill
no etc. was not found.
3. Detail of Budget allocated under different heads of accounts from the HQ to the Department
and also detail of subsequent allocations should be recorded in the register for ready
reference so as to keep a watch over the expenditure but the required detail was not given in
the register.
4. Entries made in the budget register were not initialed by the official maintaining it and also
by the DDO.
5. No periodic check of register was done by the competent authority.
6. Budget allotted for telephone charges was Rs. 30 thousand only but expenditure made under
this budget was Rs. 31,175/- ie, more than budget allotted.

Non maintenance of the Budget Register in accordance with the prescribed procedure and
according to budget allocation be explained to audit.

PARA NO.-3: IRREGULARITIES IN THE G-8 BOOKS & NON-SUBMISSION OF

INCOME VERIFICATION CERTIFICATE:

During the scrutiny of the G-8 books of the department, the following G-8 Books with
challans were actually produced to Audit:-

1. G-8 no. BI 024701 to 024800

2. G-8 no. BI 024801 to 024802(used)

During audit of these G-8s, audit has observed the following irregularities: -

(i) The columns provided in the G-8 books were not properly filled up;
(ii) Complete narration not given while depositing the amount in Mpl. Treasury.
(iii) Original G-8 receipts vide no. BI 024746 to 024800 were kept in the G-8 Book and
not issued to individual concerned.
(iv) Some of the G-8 receipts were not signed by the issuing person/authority.

The income verification certificate issued by Zonal Treasury through Zonal Accounts
Authority with regard to income/money deposited by the department through G-8 receipt
books/challan was not produced to audit.
PARA NO.4: IRREGULARITIES IN MAINTENANCE OF POSTAGE REGISTER

On going through the scrutiny of Postage Register for the year 2014-15, so produced by
the department, the following observations came to the notice of audit:-
1. As per statement of the concerned dealing assistant that there was no expenditure made
under the Head Postage, hence no register maintained by the department.
2. The pages of the register were numbered up to 30 only and rest of the pages of the
register found blank. Paging certificate at the beginning of the register were not given by
the competent authority.
3. It come to the notice of the audit that budget allocation under H/A postage was not
allocated to the department but expenditure were being made by the department under
this head needs clarification.
4. No expenditure sanction from the competent authority and recoupment of fund for the
expenditure of postage was obtained by the department as per register.

The above said irregularities be clarified to audit.

PARA NO.5: NON PROPER MAINTENANCE OF OLD & SERVICEABLE ITEM

REGISTER AND NON PROPER USE OF OLD & SERVICEABLE ITEMS.

On scrutiny of Old & Serviceable Item Register for the year 2014-15 & 2015-16 as
provided by the department for Store of Rohini & KBZ and Rohini & Narela Store only, the
following observations came to the notice of audit:-

1. No periodic check was done by the competent authority and paging certificate at the
beginning of the register was also not given.
2. It has been observed by audit that department was not using the old & serviceable item by
way of re-use after repairing the items but new purchases were being made. For example
store of Rohini & KBZ, received 13 numbers of single phase submersible pump set in
between the period 29.5.2014 to 29.5.2015 as per register (page no. 3 and 4) and 10 numbers
of three phase submersible pump set in between the period 09.4.2014 to 14.8.2014.
The above said pump sets could be repaired and used by the department instead of purchase
of new pump sets so that efficiency, effectiveness and economy could be achieved by the
department, needs justify the same.

PARA NO.6: AUDIT OBSERVATIONS WITH REGARD TO ECR(2014-15 & 2015-16)

During the course of audit of ECR (2014-15 & 2015-16) so produced to audit, it has been
observed that:
(a) The ECR was not paged & paging certificate was not given at the beginning of the register.
(b) Complete detail of salary not properly entered in the ECR.
(c) Period of contract of the JEs (Sh. Manish Vasishth and Sh. Tapan Kumar) was not shown
in the register.
(d) Arrear of Tuition Fee in r/o of EE (E) Horticulture named Sh. Roop Chand for the period
April 2014 to September 2014 found not passed by EE.
(e) No any LPC found verified in the register.
(f) Entries of pay details of employees were not made properly.
(g) The mandatory columns were not filled up in most of the entries especially DOB/DOR
& IFSC number.
(h) Voucher no. and date of passed salary bill was not mentioned against the salary
drawn/released.

PARA NO.7: PAYMENTS MADE TO CONTRACTORS WITHOUT AFFIXING

REVENUE STAMPS:

As per the Government of India’s instructions, any payment exceeding Rs.5000/- shall be
made only after taking the acknowledgement of the recipient on a Revenue Stamp of Rs.1/-. A
review of paid vouchers, revealed that there were a number of cases where payment exceeding
Rs.5000/- had been made without affixing revenue stamps on the bills. Some similar types of
cases were noticed by audit while scrutiny of paid vouchers so produced to audit. For example,
the details of such cases are as under.
Sl. No. Voucher No. & Dated Amount Remarks
1. 01/NP dated 15.04.2014 2,47,000/-
2. 02/NP dated 15.04.2014 2,46,750/-
3. 03/NP dated 15.04.2014 4,09,275/-
4. 04/NP dated 15.04.2014 3,11,330/-
5. 05/NP dated 15.04.2014 1,99,422/- Revenue Stamp not affixing
6. 06/NP dated 15.04.2014 3,11,291/-
7. 07/NP dated 15.04.2014 2,39,991/-
8. 08/NP dated 15.04.2014 1,64,952/-
9. 186/NP dated 30.09.2013 68,756/-
10. 187/NP dated 03.09.2013 1,33,502/-

In the above mentioned vouchers, the payment made to the contractors without affixing
Revenue stamps and same needs clarification.

PARA NO. 8: SANCTION PAPERS OF MUSTER ROLL EMPLOYEES

During the course of audit, the documents relating to the initial appointment of Muster
Roll employees were asked for by the audit for scrutiny but were not produced. In the absence of
such record, the authenticity and genuineness of the employees engaged in the division cannot be
cross-checked.
The competent authority is requested to clarify the same and a proper record of Muster
Rolls employees engaged in the division be got maintained, (if it is not previously maintained).
Otherwise, in case of any irregularity found at a later stage, the responsibility shall lie on the
department itself. Further it may also be ensured that no undue payment to muster roll employees
has been made.

PARA NO 9 .PAYMENT OF BILLS WITHOUT PASSING BY AAO/EE

A review of paid vouchers for the previous year made available to the audit revealed that
the following mentioned bills were paid without passing the same by the AAO and EE
concerned:-
S.N Voucher no. (Non plan) Dated Amount
01 77 05.8.2013 94,295/-
02 78 05.8.2013 1,83,092/-
03 79 05.8.2013 45,317/-
04 80 05.8.2013 4,581/-
05 377 17.01.2014 1,65,109/-(not passed by EE)
06 384 30.01.2014 2,41,138/-( not signed in certificate by EE)
07 397 31.01.2014 1,27,417/-/-(not passed by EE)
08 398 31.01.2014 2,35,644/-/-/-(not passed by EE)
09 399 31.01.2014 60,748/-/-/-(not passed by EE)

The reason and circumstances under the payment of bills have been made without
passing the same be elucidated to the audit.

PARA NO.10: DISCREPANCIES IN DRAW OF URM CASES

During the course of scrutiny of Contractors Attendance Register maintained by the

department for record the attendance of contractors at the time of URM cases draw, it came to
the notice of the audit that some work order were given to those contractors who had not
attended during the draw as mentioned below:-
1. M/S Bansal Electric Store- -- NIT no. 17, W.O. no.83 dated 13.9.2013.
2. M/S Eminent Traders (India)—NIT no. 04, WO no. 104 dated 20.9.2013.
3. M/S Mannu Electricals----NIT no. 08, WO no. 147 dated 16.01.2013.
Moreover work order was given to some of the contractors as mentioned below who were not
shown in the list of the approved/registered contractor, as provided by the department:-
1. M/S Priyanka Enterprises---Draw no. 11 dated 10.12.2012, NIT no. 40, WO. No. 140 dated
28.12.2012.
2. M/S Mamta Electricals--- Draw no. 13 dated 15.02.2013, NIT no. 24, WO no. 217 dated
22.02.2013.
The above said discrepancies be justified to audit.

PARA NO.11: IRREGULARITIES/DISCREPANCIES NOTICED IN THE WORK

ORDER FILES. (RECOVERY OF Rs. 91,569/-)

W.O. No. 160 dated 28.02.2014. Agency-M/S Super Shine Associates. Tender no. 215055.
NIT No. 04/13. Contractual amount- Rs. 3,05,520/- NOW-Replacement of
Jall(Rusted/Damaged & Theft.) in various pump set in ward no. 01 to 04 and 27 to 32
under Narela Zone.
(a) Budget allotted for the above said work was Rs. Three Lac as requested by department
and same was approved by DOH/NDMC on dated 30.01.2014, but expenditure made on
the work was Rs. 3, 05,220/- in excess of Rs. 5,220/-, needs justification.
(b) Test check statement for the Ist running bill and Final bill was not signed by EE (Elect.)
Horticulture.
(c) Terms & Conditions of the Agreement was not signed by the contractor. More over some
of the conditions as specified in the T&C were not fulfilled by the contractor as per
scrutiny of the files.
(d) Work started on 07.3.2014 and completed on 07.6.2014 as per MB but fortnightly labour
report for the said period was not found available in the file, hence recovery of Rs. 1400/-
i.e. @ Rs. 200/- per fortnight be recovered from the contractor as penalty.

W.O. No. 158 dated 28.02.2014. Agency-M/S Super Shine Associates. NOW-Replacement of
Jall(Rusted/Damaged & Theft.) in various pump set in ward no. 61 to 71 under CL Zone.

1. Record entry of item no. 01 i.e., S & F Isolator 250/415 volts mentioned without date but JE
signed on dated 03.3.2013 whereas the DOS of work was 03.3.2014 and DOC of work was
02.7.2014.
2. Requisition and survey report of JE concerned was not placed in the file regarding urgent
requirement of work.
3. The estimate of the work booked for Rs. 3,00,667/- under H/A 77-3108 on dated 30.01.2014
and expenditure for the work Rs. 2,90,100/- paid to the contractor but as per the note of the
file it was found that administrative and technical sanction for the work given by EE(E) Hort.
Dated 02.01.2014 was just for Rs. 1,99,931/- only and an excess amount of Rs. 90,169/- had
been made to the contractor. Excess payment made to contractor be recovered from the
contractor immediately and deposited in to Mpl. Treasury under intimation to audit.
4. As per Test Check Statement, 10% test check not done by the EE (E) Hort. As the test check
statement was found blank.
5. Some of the conditions as specified in the T&C were not fulfilled by the contractor as per
scrutiny of the files.
It is pertinent to mention here that the above said cases are just illustrative as test check
and not exhaustive, hence there may be some other similar nature of cases could not be denied.
Department was requested to look in to the other all cases of such type and action may taken
accordingly at the earliest under intimation to audit.
An audit memo vide no. 07/IAD/ZAP/CZ/2015 dated 29.6.2015 issued to the
department in this regard but no reply from the department received till date.

PARA NO.12: DEVIATION IN QUANTITIES OF ITEMS OF WORK.

A proper check is needed on deviation in quantities on higher/lower side for each and
every item. The deviation beyond the permissible limit requires the prior approval of the
Technical sanction authority.
During the course of test audit of the Tender and Accounts files of EE-(Electric)
Horticulture, it came to the notice that there were deviation in quantities of work done, in
comparison to the quantities mentioned in the schedule/agreement. Deviations under permissible
limits only are allowed in any item of work. But there were no. of cases noticed by audit in
which huge deviation in quantities of item of work were made by the Department. Some of the
illustrations are mentioned below where deviations were in excess of permissible limits.

The competent authority may look into the matter and pass necessary instructions with
regard to the above for compliance.
Work Order No.06 dated 14.8.2014.

Sl. S. No. of Qty. as Rate Qty. as Rate Difference

No. Scheduled per Per In Qty.
Item schedule execution & amount
1 01 62 784/- 54.9 7.1 Rs.5,566.4
2 02 06 1,684/- Nil 06 Rs.10,104/-
3 03 37.02 1,782/- 24.8 12.4 Rs.22,096.8
4 05 05 2,846/- 7.55 2.55 Rs.7,257.3
5 14 45 240/- 52 (-)7 Rs.1,680/-
6 22 15 195/- Nil 15 Rs.2,925/-
7 23 25 278/- nil (-)25 Rs.6,950/-

Work Order No. 36 dated 26.9.2014

S. No. S. No. of Qty. as Rate Qty. as Rate Difference

Scheduled per Per In Qty.& amount
Item schedule execution
1 02 02 1,680/- Nil 02 Rs.3,360/-
2 11 31 300/- 24.6 (-)6.4 Rs.1,920/-
3 15 40 150/- 27 (-)13 Rs. 1,950/-
4 20 05 50/- 82 77 Rs.3,850/-
5 24 15 50/- 82 67 Rs.3,350/-
6 29 01 5,000/- nil (-) Rs.5,000/-

Work Order No. 128 dated 27.02.2014

S. No. S. No. of Qty. as Rate Qty. as Rate Difference

Scheduled per Per In Qty.& amount
Item schedule execution
1 03 75 1,200/- 85.4 10.4 Rs.12,480/-
2 04 7.05 1,300/- 30.5 6.5 Rs.8,450/-
3 05 08 2,000/- 09.5 1.05 Rs.2,100/-
4 11 62 300/- 49.6 (-)12.4 Rs.3,720/-
5 20 05 100/- Nil (-)5 Rs.500/-
6 22 05 175 Nil (-)5 Rs.875/-
7 23 15 150/- Nil (-)15 Rs. 2,250/-

Work Order no. 28 dated 04.9.2014

S. No. S. No. of Qty. as Rate Qty. as Rate Difference

Scheduled per Per In Qty.& amount
Item schedule execution
1 05(b) 24 250/- 30 06 Rs.1,500/-
2 05(c) 24 350/- 72 48 Rs.16,800/-
3 11(a) 02 1,500/- Nil (-)2 Rs.3,000/-
4 11(b) 04 4,000/- Nil (-04 Rs.16,000/-
5 11(c) 12 5,600/- 13 01 Rs.5,600/-
6 12(b) 180 160/- 137 (-)43 Rs.6,880/-
7 02 02 11,000/ Nil 02 Rs.22,000/-
8 15(c) 64 600/- 40 (-)24 Rs.14,400/-
Work Order no. 26 dated 04.9.2014

S. No. S. No. of Qty. as Rate Qty. as Rate Difference

Scheduled per Per In Qty.& amount
Item schedule execution
1 01 06 500/- 02 (-)4 Rs.2,000/-
2 04 300 45/- Nil (-)300 Rs.13,500/-
3 05 12 270/- 78 66 Rs.17,820/-
4 5(C) 12 400/- 06 (-)6 Rs.2,400/-
5 8(B) 02 500/- Nil (-)2 Rs.1,000/-
6 9(A) 02 600/- Nil (-)2 Rs.1200/-
7 10(A) 18 2,470/- 20 02 Rs.5,480/-
8 11(A) 12 3,515/- 06 (-)6 Rs.21,090/-
11(B) 04 4,340/- 07 03 Rs.13,020/-
11(C) 02 5,630/- 01 (-)1 Rs.5,630/-
9 14(A) 14 730/- 18 04 Rs.2,920/-
14(C) 56 230/- 44 (-)12 Rs.2,760/-

The above said mentioned cases are illustrative and not exhaustive, other cases of similar
nature cannot be ruled out. The deviation beyond the limit may result into the change of
departmental justification of rates and undue benefit to the contractor. It was also noticed that in
a few cases some of the scheduled items were even not executed. It shows that either the
estimates were not realistic or the items taken in the estimate were not done. Reasons for the
same may be elucidated to Audit.

PARA NO.13: NON DEPOSIT OF TENDER COST ON ACCOUNT OF

DOWNLOADING OF TENDER DOCUMENTS ( RECOVERY OF Rs.17,500/-)

While scrutiny of tender files so produced to audit it was noticed that in no. of
cases, the contractor had download the tender document without depositing tender cost. The
detail of the same as under-:

S.No. Tender No. & Date Name of Agency Tender Amount

1 224521 M/S Raj Electricals Rs.500/-
2 Do M/S Bandhu Electricals Rs.500/-
3 Do M/S AK Electricals Rs.500/-
4 Do M/S Pushpa Handicrafts Rs.500/-
5 214647 M/S AK Electricals Rs.500/-
6 Do M/S Sri Balaji Electricals Rs.500/-
7 Do M/S Seth Constructions Rs.500/-
8 Do M/S Saksham Electricals Rs.500/-
9 Do M/S Maya Electricals Rs.500/-
10 Do M/S Raj Electricals Rs.500/-
11 Do M/S Pushpa Handicrafts Rs.500/-
12 222343 M/S Bandhu Electricals Rs.500/-
13 Do M/S Dev Engineers Rs.500/-
14 222248 M/S AK Electricals Rs.500/-
15 Do M/S Bandhu Electricals Rs.500/-
16 Do M/S Dev Engineers Rs.500/-
17 Do M/S Sri Balaji Electricals Rs.500/-
18 215053 M/S Maya Electricals Rs.500/-
19 Do M/S Bharat Electricals & Elect. Rs.500/-
20 Do M/S Super Shine Associates Rs.500/-
21 215055 M/S Maya Electricals Rs.500/-
22 Do M/S Bharat Electricala & Elect. Rs.500/-
23 Do M/S Super Shine Associates Rs.500/-
24 Do M/S Sharma Electricals Rs,500/-
25 222345 M/S Kataria Enterprises Rs.500/-
26 Do M/S Dev Engineers Rs.500-
27 Do M/S Maya Electricals Rs.500/-
 28 Do M/S Sharma Electricals Rs.500/-
29 Do M/S Bandhu Electricals Rs.500/-
30 214651 M/S AK Electricals Rs.500/-
31 Do M/S Sri Balaji Electricals Rs.500/-
32 Do M/S Saksham Electricals… Rs.500/-
33 Do M/S Maya Electricals Rs.500/-
34 Do M/S Seth Const. Rs.500/-
35 Do M/S Illuminators Rs.500/-
Total Rs.17, 500/-

Since the E tendering system has been introduced in the MCD w.e.f. 2005 onwards. All
the tenderers participating in the tender are required to pay the requisite tender cost as decided by
the deptt. During the course of audit of the deptt. it came to the notice that no record of Tender
cost/fee was being maintained in the deptt in respect of the sale/download of tenders and also the
scrutiny of the tender files disclosed that no document was kept in the tender files from which it
could be verified that the requisite tender cost had been paid by all the participating tenderers.

Deptt. Should maintain a register containing the detail of NIT wise sale/download of
tender documents, name of the person who has downloaded the tender document/to whom tender
document issued, amount realized on a/c of sale of tender documents etc. On one side of the
register computerized transaction list in which the detail of the contractors who have downloaded
the tender documents is given, should be pasted and on the other side amount of tender cost
realized from the contractor along with DD No./G.8. No should be mentioned. The register
should be checked and verified by the Officer concerned.

As per the above list, recovery amounting to Rs.17, 500/- on a/c of sale of tender
documents is required to be effected. The cases mentioned in the list are only illustrative and not
exhaustive. Similar discrepancies in other cases are not ruled out hence the Officer concerned is
therefore requested that the necessary action may be initiated to recover the tender cost from the
participating tenders from the date of introduction of “E” Tendering system to till date under
intimation to audit and the reason for the said irregularities be explained and justified to audit.

PARA NO. 14: RECOVERY OF RS. 150/- DUE TO CASTING MISTAKE

At the time of casting of day to day balances in the stock book 2014-15 & 2015-16 of the
store of Rohini /KBZ, the following casting mistake was noticed as shown below: -

Sl. Page No./ Items O. Bal. Issued Bal. as Bal. Sh./Ex. Amount
No. Date Per SB should be
1 37/2014-15 Isolator Double 98 01 96 97 01 short Rs.150/
note

Total: - Rs. 150/-

The shortage approximately comes to Rs.150 / which may be made good by way of
depositing the cost of articles shown against item in the Municipal Treasury immediately
through G8 books/Challans and intimate to audit.

PARA NO.-15: IMPROPER MAINTENANCE OF THE S.BS/PERSONAL FILES:

(I) Sh. Rakesh Kr. Ronjhmal JE(Elect.) Hort.

1. Copy of the clearance of Probation period was not found available in the file and entry of the
same was not got signed by the competent authority in the SB. More over no approval of the
competent authority has been obtained in this regard as there was no record entry or office
order attached in the file.
2. Leave sheet was not completed up to date.
3. Entries of some Arrears and DA paid to the employee were not signed by the concerned
AAO.
(II) Sh. Girish Dhyani, UDC

As per GOI,s financial & supplementary rules, the annual increment will be 3% of total
pay in running pay band and corresponding grade pay rounded of the next multiple of 10. While
rounding of paisa should be ignored but any amount of rupee of more should be rounded off to
the next multiple of 10. On checking of P. File & S. Book of Sh. Girish Dhyani UDC, it was
noticed that fixation of pay under VIth CPC was not correct as the incumbent was being paid
Rs. 10. Excess in his salary as mentioned below:-

S.No. Period Pay fixed as Pay Should be Recovery

1. 01.7.2008 9990+2400 9980 +2400
2. 01.7.2009 10,370+2400 10,360 +2400
3. 01.7.2010 10,760+2400 10,750 +2400
4. 01.7.2011 11,160+2400 11,150 +2400
5. 01.7.2012 11,570+2400 11,560+2400
6. 01.7.2013 11,990+2400 11,980+2400
Total Rs. 1,621.20 say Rs. 1,621/-

The competent authority may direct the concerned staff to check the pay fixation as per
order and recover the excess payment if any under intimation to audit.

The recovery of over payment may be made good by depositing the same into Mpl.
Treasury under intimation to audit.

PARA NO.16: OBSERVATIONS REGARDING THE DISMANTLE REGISTERS

During the course of audit/scrutiny of dismantle registers for the year 2011-12 to 2015-16
of Rohini/ Narela Zone and City Zone/s. P. Zone , it has come to notice that the following
articles are lying with JE’s store since 2011 but no action taken by the competent authority
regarding these articles.

Dismantle register for the year 2011-12 to 2015-16 Rohini/Narela Zone

Sl. No. Name of Item Page no. Quantity

1. SP/DP/TP/MCB Isolator 46 217 nos.
2. Panel Starter-1.5HP/3.0HP/7.5 HP 39 249 nos.
3. Submercible cable 1.5 mm/2.5mm,4mm,6mm 34 225 nos.
4. Submercible Set 1.5HP’3HP/5HP 16 28nos.
5.. Steel rope 6mm, 10mm 19 50kg
6. GI Pipe Asso 21 120mt
7. Canopy (Scrap) 25 55 nos.
8. Condenser 100,72,50,36 54 67nos.
MCB Assoted

Dismantle register for the year 2011-12 to 2015-16 City Zone/ S. P. Zone

Sl. No. Name of Item Page no. Quantity

1. MCB all rating 2 80 nos.
2. Isolator 5 77 nos.
3. S. P. Set Motor all Size 8 06 nos.
4. Control Panel 14 82 nos.
5.. S. Cable all sized 18 18.5kg.
6. G. I. Pipe 21 66m
7. Canopy 23 23 nos.
8. Capestar 24 15nos.

Hence, you are requested to direct the concerned officer/official to maintain the
serviceable and unserviceable article register and serviceable article should be issued to store
labour for using in the day to day work as and when required. Regarding the unserviceable
articles, the process of auction may be started with the approval of Competent Authority as per
rule as the face value of these articles is being lost day by day, under intimation to audit
PARA NO.17: OTHER IMPORTANT GENERAL OBSERVATIONS.

1. There was no periodic check by the competent authority and no paging certificate at the
beginning by supervisory authority found in the Dismantle Register (2011-12 to 2015-16)
of the store of Rohini & KB Zone, so produced by the department.
2. In some paid vouchers such as 205/NP and 202/NP dated 22.10.2013, 360 dated
03.12.2013, 166 /NP dated 31.3.2015 etc, the pre-receipt acceptance /signature of the
contractors were not found.
3. SB (2014-15 & 2015-16) of JE Store (RZ/KBZ) was not paged number and no paging
certificate at the beginning of the register was given by the competent authority.
4. To make the payment of security it is necessary to verify the amount of Security in the
bill as well as in the cash book But it was noticed that security were being paid to
contractor without any verification in the bill and in the cash book due to which double
payment on account of security cannot be denied.

INTERNAL AUDIT OFFICER

ZAP/CITY ZONE