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NORTH DELHI MUNICIPAL CORPORATION

INTERNAL AUDIT DEPARTMENT
SADAR PAHARGANJ ZONE

No.______/IAD/SPZ/2014/_____ Dated:________________

Please find enclosed herewith the audit inspection report on the physical verification
of Stores and audit of accounts maintained at Store S.I. (Store), C-76, Bara Hindu Rao,
S.P.Zone for the period 26.09.2012 to 10.03.2014. Para-wise replies/comments be sent to the
office of the undersigned within a period of four weeks.

INTERNAL AUDIT OFFICER

Z.A.P/S.P.ZONE

S.I. (Store)
C-76, Bara Hindu Rao,
Through SS/ S.P.Zone.

Copy to:
1. AC/ S.P.Zone, for information and n.a. pl.
2. D.C.A.(I.A.D.), for information pl.
3. Office copy

INTERNAL AUDIT OFFICER

Z.A.P/S.P.ZONE

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NORTH DELHI MUNICIPAL CORPORATION

INTERNAL AUDIT DEPARTMENT
SADAR PAHARGANJ ZONE

No._______/IAD/SPZ/2014/_____ Dated:________________

Subject : Physical verification and Test check Audit report on the accounts
maintained at S.I. (Store), C-76, Bara Hindu Rao, S.P. Zone for the
period 26.09.2012 to 10.03.2014.

INTRODUCTION :

The I.A.R on the accounts of S.I. (Store), C-76, Bara Hindu Rao, S.P. Zone was
conducted by Zonal Audit Party, S.P. Zone, comprising of Sh. Manoj Kumar Naresh ,
I. A.O., Sh. Pradeep Rawat, A.A.O., Sh. Subhas Chand Mishra, Accounts Asstt., Sh. Sant Raj,
UDC and Sh Satish Chand Sharma, UDC. The audit was conducted on 10.03.2014 to
11.03.2014 in 02 working days.

Sh. Sanjay Sharma was holding the post of SI, C-76, Bara Hindu Rao, S.P. Zone at the
time of Audit.

AIMS AND OBJECTIVE

To maintain the cleanliness of streets, roads and drains in Ward No. C-76, Bara Hindu
Rao, S.P.Zone.

H.O.O./H.O.D./D.D.O’s/CASHIER

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

S.No. H.O.O. H.O.D. Incharge Cashier

1 Sh. K.K. Lohat,CSI Sh. Mahabir Singh Sh Sanjay Sharma, --
(looking after the AC/SPZ SI
work of S.S)

BUDGET ALLOCATION AND EXPENDITURE FOR THE YEAR

Budget Year Expenditure upto year Excess/Saving

ending
Nil Nil Nil Nil

Maintained in the office of SS/S P Zone

STATUTORY AUDIT :

Statutory audit report was not produced.

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VACANCY STATEMENT:

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

Sanctioned

Maintained in the office of S.S./ SPZ.

MAINTENANCE OF RECORDS :

The maintenance of records of S.I. (Store), C-76, Bara Hindu Rao, S.P. Zone for the
period 26.09.2012 to 10.03.2014, cannot be considered satisfactory, since most of the chain
of records were either not maintained by the department concerned or not produced to Audit
Party for the period covered by the audit.

OLD AUDIT REPORT:

There were 73 audit paras outstanding in respect of S.I. (Store), C-76, Old Bara Hindu Rao
Dispensary, S.P. Zone out of which Nil para’s has been settled. The remaining 73 paras have
been incorporated with current audit report as part-I (old audit report).

DETAILS OF OLD AUDIT REPORT:

(A)
S. Year Total Para Para No. of Outstanding Para’s
No. Para’s Settled settled para’s with Para No.
1. 1969 to 1974 04 Nil ---- 04
2. 1974 to 1979 05 Nil ---- 05
3. 1979 to 1984 06 Nil ---- 06
4. 1984 to 1985 01 Nil ---- 01
5. 1986 to 1987 02 Nil --- 02
6. 1987 to 1990 05 Nil --- 05
7. 1990 to 1993 04 Nil --- 04
8. 1993 to 1994 02 Nil --- 02
9. 1994 to 1997 05 Nil --- 05
10. 1997 to 2000 05 Nil --- 05
11. 2000 to 2001 04 Nil --- 04
12. 2001 to 2003 04 Nil --- 04
13. 2003 to 2005 04 Nil --- 04
14. 2005 to 2008 08 Nil --- 08
15. 2008 to 2010 08 Nil --- 08
16. 2010 to 2012 06 Nil --- 06
Total 73 Nil --- 73

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(B) Details of Old Recovery.

S. Year Total old Amount Recovered Balance Recovery

No. Recovery Against paras
Para No. Amount (Amount in Rs.
Para-wise)
1. 1969 to 1974 Rs. 120/- --- --- Rs. 120/-
2. 1974 to 1979 Nil --- --- Nil
3. 1979 to 1984 Nil --- --- Nil

4. 1984 to 1985 Nil --- --- Nil

5. 1986 to 1987 Nil --- --- Nil

6. 1987 to 1990 Rs.2000/- --- --- Rs.2000/-
7. 1990 to 1993 Rs.256/- --- --- Rs.256/-
8. 1993 to 1994 Nil --- --- Nil
9. 1994 to 1997 Nil --- --- Nil
10. 1997 to 2000 Rs.90/- --- --- Rs.90/-
11. 2000 to 2001 Nil --- --- Nil
12. 2001 to 2003 Rs.210/- --- --- Rs.210/-
13. 2003 to 2005 Nil --- --- Nil
14. 2005 to 2008 Rs.234/- --- --- Rs.234/-
15. 2008 to 2010 Rs.2000/- --- --- Rs.2000/-
16. 2010 to 2012 Nil --- --- Nil
Total Rs.4910/- Rs.4910/-

Details of Current Recovery (Audit period 26.09.2012 to 10.03.2014):

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

(In Rs.) Recovered
4 Rs 560/- Nil Rs 560/-
Total Rs 560/-

The internal audit report has been prepared on the basis of information furnished and
record made available by the S.I (Store), C-76, Bara Hindu Rao, S.P. Zone. The ZAP
Disclaims any responsibility for any misinformation and/of non-information on the part of
auditee.

INTERNAL AUDIT OFFICER

ZAP/S P ZONE

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CURRENT AUDIT

The following records were requisitioned for audit/scrutiny, on test check basis,
vide Audit Memo No. IAD/ZAP/SPZ/2014/01, dated 10.03.2014.

1 Stock Book along with sub-stock book if any

2 Indent/Gate Passes
3 Property Register
4 Muster Roll with sanction of Competent Authority
5 Approved list of Substitues
6 Uniform Register
7 Attendance Register with Beat Register
8 Procecution Record/ Challan Record
9 Old Age Pension Record
10 Complaint Register
11 Unserviceable Article Register
12 T & P Register
13 Any other auditable record

PARA NO.1 NON-PRODUCTION OF RECORDS

Out of the above requisitioned records, records shown at Sl. No.5 & 10 were
partly produced and 4, 6, 11 & 12 were not produced to audit. Either these records were not
maintained or the production of the same appears to have been avoided, reasons to which
may be explained to audit.

Apart from this, no record of sanctioned/ approved list of substitutes was produced to
Audit, due to which it was difficult for audit to ascertain the genuineness of Muster Roll
employees. Also, connected record of each requisitioned items was not produced to
Audit , the reason best known to the department.

PARA NO.2: CHECKING OF ATTENDANCE REGISTER

A statement showing the leave availed by the employees of S.I.Stores C-76,

Bara Hindu Rao, S.P.Zone, during the period under Audit as taken from the
attendance register produced is enclosed as Annexure ’ A’ . The title of leave
sanctioned and its subsequent entries in the leave record in the Service
Book/Personal files of the concerned employees could not be verified by the audit in
the absence of the Personal Files & Service Books. SS, S.P.Zone may please ensure
that the leave availed by the staff, has been properly accounted for and furnish a
certificate in this regard to the Audit.

On the test check of Attendance Register, following irregularities/ discrepancies were

noticed by audit:-

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(i) Some posts have been shown vacant for a long period but no fruitful
administrative action has been taken to fill up these posts as a result of which
substitutes are being engaged regularly against these posts. Remedial action is
required in this regard.
(ii) Apart from the above, “Absent” mark was found in many columns of regular
employees without mention of any kind of leave. Competent Authority was
requested to get it checked whether the salary of these staff for the period
“Absent’’ marked had been paid to them or not and any kind of leave was
sanctioned to them or not.
(iii) While demanding the records of Bio-Metric Attendance Sheets of the staff
working in SI, C-76, Bara Hindu Rao, S P Zone, it was reported that no such
record was being maintained as no print was being supplied to the SI concerned.
This is really very serious and violation of the instructions of the Commissioner
issued from time to time. Competent Authority is requested to get it checked as to
how the salary bills of the staff was being passed without having printed absentee
from Biometric Machines.
(iv) Biometric no of employee/SK were not mentioned against their name in
attendance Register.
(v) No complete date wise summary regarding total no. of present employee/Sk,
total no. of absent/leave employee/SK and total no. of substitutes engaged in
place of absent/leave employee/SK was given at the end of each month.
(vi) It was noticed that in Attendance Register mandatory details like Ward No,
Location of roll call, Name of SS & CSI, Name of SI, Name of ASI/SG, Total
pages, Register opened w.e.f____ to___ etc, were not filled up properly and
signed by SS/CSI/SI/ASI.

PARA NO. 3: IRREGULARITIES IN PROSECUTION BOOKS

During the course of audit, following challan books were produced for scrutiny to
audit vide number 447201 to 447250, 447251 to 447300, 474051 to 474087, 474151 to
474182, 418701 to 418750, 418751 to 418800, 447101 to 447150, 447151 to 447200
alongwith challan register. The audit noticed the following irregularities:

(a) There were so many Cuttings/overwriting in the entries and these were not attested
by the competent authority.
(b) It could not be ascertained whether all the challans had been deposited into the court
of Mpl. Magistrate or not. No such record had been produced.
(c) No further details/record about unattended accused was made available.
(d) No record of repeated challan of regular defaulter/accussed produced to audit.
(e) No paging or paging certificate was recorded at the beginning of the register.
(f) Challan register so produced was a general register not in the prescribed format so all
required information i.e. date of submission of challan to Mpl Magistrate court,
receiving of court clerk with date was not available.

Reason for above said irregularities may be clarified to audit.

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PARA NO.4: SHORTAGE OF RS 560/- NOTICED AS A RESULT OF PHYSICAL

VERIFICATION WITH THE SUB-STOCK BOOKS OF ASI OF SI STORE C-76,
MANAK PURA (LOSS OF RS 560/-)

During the physical verification of Store, the items of store as tabulated below were
found short. The shortage comes to Rs.560/ - (approx.), which may be made good
by way of depositing the cost of articles shown against each item, in the Municipal
Treasury through G-8 Book/ Challans and intimate to audit.

S.No Page Sub Item As per As per Sh/Ex. @ Amount

No. Stock- S.B site Rate
Book
01 140 2012- Lime (in 10 05 05 60/- 300/-
2014 (Sub Bags)
Stock
book of
Sh.
Neeraj
Pathak &
Anil Jawa
ASI)
02 183 -do- Acid 130 117 13 20/- 260/-

Total Rs 560/-

PARA No. 5: NON- ADOPTION OF PROPER PROCEDURE IN RECEIVING AND

ISSUING MATERIAL IN STOCK BOOK.

The receipt of material from Central Store should be entered in the Main Stock
Register of the Store and issued to concerned ASI,s to the extent of their requirement and a
written acknowledgement in token of issue should be obtained from the recipient . After
receiving the material from Store the concerned ASI,s have to follow the same procedure
while issuing material to staff working under his direct control as per the requirement of
site/area, but the department was not following the proper procedure of receipt & issue of
material and the material had been shown issued directly to the safai karamcharis by the SI
himself in equal qunantity/numbers without ascertaining without ascertaining the actual
requirement. Reason for the above irregularity and not following the procedure be explained
to audit.

PARA No. 6: IRREGULARITIES IN THE OLD AGE PENSION REGISTER.

During the course of audit of old age pension register at SI (Store) C-76 Bara Hindu
Rao, S. P. Zone for the period w.e.f. April 2012 to March 2013. The following irregularities
were came to the notice of audit:-

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1. The register maintained for distribution of pension cheques was not paged
numbered and also paging certificate not given at the beginning of the register.
2. Complete detail of the pensioner i.e. address of the pensioner, form no. status of
the pensioner whether old age or widow etc. had not been mentioned.
3. The official distributing the cheque has not mentioned his name & put his dated
signature.
4. The signature/thumb impression of the pensioner has not been verified by any
other authority.
5. It cannot be ascertained from the thumb impression whether it is a left hand or
right hand thumb.
6. The detail of the cheque of pension i.e. cheque no., date, bank name etc. was not
found mentioned in the register against any of the entry.
7. Cutting & overwriting in some of the entries, and also at some places thumb
impression has been strike off and no reason for the same has been found
mentioned by the competent authority.
8. Supervisory check had not been excercised by the Competent Authority.
9. Record regarding total number of cheques received from General Branch,
distribution to pensioners and number of undelivered cheques returned to the
General Branch has not been maintained.

Reason for the above said irregularities needs clarification.

An Audit Memo bearing no.05/IAD/ZAP/SPZ/2014 dated 10.03.2014 was issued to

the department, but no reply was received from the department.

PARA NO.-7: GENERAL OBSERVATIONS

1. The regular employees were given rest as per individual working. Whereas in other S I
Stores rest was being given on Sunday only. The SI concerned should follow the
instructions issued in this regard from the HQ from time to time or SS concerned
should ensure that no undue benefit were being paid/given to the employee who were
taking rest other than Sunday.
2. In Sub Stock Book of Anil Jawa and Neeraj Pathak ASI, it is noticed that 494 kg Acid
was received from Central store vide indent no 11560 dated 12.04.2013 and distributed
247 kg to Sh suresh s/o Mangal SK and 247 kg to Sh Rajinder S/o Lal Chand SK (date
of distribution was not mentioned in the register) and similarly 140 liter phenyl was
recived on 12.04.2013 vide indent no 11560 from Central Store and distributed 40 liter
to Sh Rampratap s/o Lillu, 50 liter to Sh Rajinder s/o Lalchand and 50 liter to Sh
Rajesh s/o Pyare, reason for distributing sucha huge quantity for a single SK be
explaind to audit.
3. Receipt of the material was not acknowledged by the recipient in Sub Stock Book.
4. Cuttings/overwriting were not authenticated by dated signature.
5. No supervisory check found/done by Competent Authority.

Clarifications to the above mentioned irregularities be given to the Audit at the earliest.

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INTERNAL AUDIT OFFICER

ZAP/S.P.ZONE

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