1

NORTH DELHI MUNICIPAL CORPORATION

INTERNAL AUDIT DEPARTMENT
CITY SP ZONE

No. F._______/IAD/ZAP/CSPZ/2019/ Dated:__________

Sub:- Physical verification and test check audit report on the account of DDH, City SP
Zone for the period 01.04.2016 to 18.02.2019.

Please find enclosed herewith the Audit Inspection Report of Physical Verification and
Test Check Audit on account of office of DDH, City SP Zone for the period 01.04.2016 to
18.02.2019. Para wise replies/comments be sent to the office of the undersigned within a period
of the two weeks of the receipts of this report.

INTERNAL AUDIT OFFICER

ZAP/CITY SP ZONE

The DDH
City- SP Zone

Copy to:-

1. Director (Horticulture) for ensuring expeditious replies along with his comments
2. DCA (IAD) HQ for information please.
3. Office copy.

INTERNAL AUDIT OFFICER

ZAP/CITY SP ZONE
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NORTH DELHI MUNICIPAL CORPORATION

INTERNAL AUDIT DEPARTMENT
CITY SP ZONE

No. F._______/IAD/ZAP/CSPZ/2019/ Dated:__________

Subject: Physical verification and test check audit report on the account of DDH, City SP
Zone for the period 01.04.2016 to 18.02.2019.

INTRODUCTION :

The I. A. R. prepared on the basis of Physical Verification and Test Check Audit on the
accounts of DDH, City SP Zone was conducted by Zonal Audit Party, City SP Zone, comprising
of Sh. Dharmendra Kumar, I.A.O., Smt. Asha Rani, A.A.O., Smt. Kiran Negi, Auditor and Sh.
Subhas Chand Mishra, Auditor. The audit was conducted on 18.02.2019 to 26.02.2019.

Sh. D. N. Sharma was holding the post of DDH, City SP Zone at the time of audit.

AIMS AND OBJECTIVES

The primary aim of the department is to Repair/Maintenance and supervision of Parks

and green area of City Zone.

H.O.D./H.O.O./D.D.O/CASHIER

The following officials have served as HOD/HOO/DDO/Cashier during the audit period.

S.No. H.O.D Head of Office Incharge Cashier

1 -------- Sh. D. N. Sharma Sh. Jagpal Singh ---
DDH ADH

Budget Allocation and Expenditure for the year 2012-13

Budget Budget Year Expenditure up to Excess/Saving

Allocation year ending
( In Lac)
Mentioned in Audit Report

Statutory Audit :

Statutory audit report was not produced.

Vacancy Statement:

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

Sanctioned
Not Provided
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Maintenance of Records:-

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

Old Audit Report:

There are 86 audit paras outstanding in respect of DDH/ADH office, City Zone. The
department has not made compliance of these paras, till date only 29 para have been settled and
remaining 57 paras have been incorporated with current audit report as part-1 (old audit report.

(A) Details of Old Audit Report:

Period of
Sl. Date of No & date of letter under Paras-
account Para settled
No. audit which Report was issued outstanding
audited
Money
Nos.
Nos. value
of
of GP MVP
Paras
paras
Settled
01 1974-75 to 13.11.81 F.294/IAD/CZ/82/967 33 28 --- 05 87491/-
1980-81 to 27.02.82 Dt. 31.07.82
02 1989-90 to 13.10.93 to F.693/IAD/CZ/93-94/173 04 ---- 04 ---- -----
13.10.93 22.10.93 Dt. 29.03.93
03 1993-94 to 23.06.97 to F.840/IAD/CZ/97/189 06 ---- 05 01 2550/-
23.06.97 29.06.97 Dt. 01.10.97
04 24.06.97 to 22.05.2000 F.1066/IAD/CZ/2000/229 09 ----- 08 01 6548/-
22.05.2000 Dt. 11.12.2000
05 2005-06 to 22.08.08 to F.1425/IAD/ZAP/CZ/2008/97 14 ---- 14 ---- -----
2007-08 29.08.08 Dt. 04.03.09
06 2008-09 to 25.07.2011 F.1492/IAD/ZAP/CZ/2013/389 11 01 09 01 2826/-
03.2011 Dt. 28.02.2013
07 26.07.11 to 07.03.13 to F.1507/IAD/CZ/2014/429 09 --- 07 02 23316/-
07.03.13 20.03.13 Dt. 28.02.2014
08 08.03.13 to 10.03.14 to F.1540/IAD/ZAP/CZ/2014/469 11 --- 09 02 4410/-
09.03.14 24.03.14 Dt. 16.10.14
97 29 56 12 127141/-

Details of Current Recovery (Audit period 01.04.2016 to 18.02.2019 )

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

(In Rs.) Recovered
07 Rs. 19000/- Nil Rs. 19000/-
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The internal audit report has been prepared on the basis of information furnished and
available by the Horticulture Department (DDH/ADH) City SP Zone.

This Zonal Audit Party disclaims any responsibility for any misinformation and/of non-
information on the part of auditee.

INTERNAL AUDIT OFFICER

ZAP/CITY SP ZONE
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PART No. II (Current Audit)

The following record was requisitioned for Audit/Scrutiny on test check basis vide office
Memo No. 01/IAD/ZAP/CZ-SPZ/2019 dated 18.02.2019.

1. Property Register
2. E.C.RS
3. P. File & S. Books of All Employees
4. Imprest Register
5. Temporary Advance Register
6. Attendance Register with Biometric Sheet
7. Uniform Register
8. T&P Register
9. Purchase/Tender Files
10. Record relating to booking of parks/gardens
11. List of tree/ gardens/parks
12. Record related tube wells installation
13. Earnest Money/Security Refund Record
14. Stock Register of MB
15. Record relating to tender process
16. Budget Watch Register
17. G-8 books with treasury challan
18. Disbursement register
19. Tender Form Sale Register
20. N.I.T./Quotation Register
21. Tender Opening Register
22. G-8 Book Stock Register
23. Stationary Stock Register
24. Record of Sale of grass and trees
25. Postage Register
26. Income Statement duly verified by ACA
27. M.Bs with sanctioned files
28. Work /Supply Order Register
29. Dry tree wood record
30. Log Book of Municipal Vehicle
31. Bank Reconciliation Statement
32. Indent/ Challan
33. Estimate File
34. Auction File
35. Condemnation record
36. Any other auditable record

PARA No. 1: NON PRODUCTION OF RECORD.

Out of the above requisitioned record, record at serial number 1, 4, 5, 7, 10, 11, 12, 13,
14, 15, 16, 18, 19, 22 ,23, 24, 25, 26, 29, 30, 31, 32, 33, 34, and 35 were not produced to audit
for inspection and record at serial number 3, 6 & 27 were partly produced to audit . Rest of the
records either is not being maintained or the production of the same appears to have been
6

avoided, reasons to which may be explained to audit. It is further observed that no

complete/chain/linked record has been produced with regards to the record so produced to audit
in spite of repeated efforts. In the mean while one audit Memo bearing
No.03/IAD/ZAP/CSPZ/2019 dated 22.02.2019 was issued for non production of complete
record. The reasons are best known to the deptt.

However, as a result of test check of record whatever produced to audit the following
irregularities/omissions/errors/lapses etc. come to the notice of audit which are given below:

PARA NO.-2: GENRAL 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:-

1. In Budget Watch Register 2017-18 paging was not done upto 60 pages and in BWR
2018-19 paging was not done upto 54 pages only.
2. A certificate to the effect that the register contains pages 1 to____was not given at the
begining and initialed by the official maintaining it and by any superior officer.
3. It was not maintained in the prescribed standard form. The complete detail of
expenditure such as date, description of the expenditure, sanction/approval of the
authority, voucher/bill no etc. was not found.
4. Detail of Budget allocated under different heads of accounts from the HQ to the
Deptt. 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.
5. Entries made in the budget register were not initialed by the official maintaining it
and also by the DDO.
6. No periodic checks by supervisory officer was made in the BWR.

Non maintenance of the Budget Register in accordance with the prescribed procedure be
explained to audit

PARA NO.3: LACK OF CONTROL OVER THE EXPENDITURE AGAINST THE

SANCTIONED BUDGET.
Budget Watch Register 2016-17

Budget Budget Expenditure up to Excess/Saving

Allocation year ending
( In Lac)
77-1002 10.00 4,65,004 +534996
77-1003 80.00 8454179 -454179
77-1004 700.00 69578013 +421987
77-1031 10.00 877023 +122977
77-1061 10.00 984996 +15004
77-1075 0.50 9770 +40230
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77-1119 1.00 90542 +9458

77-1193 0.30 13609 +16391
77-1196 05.00 371790 +128210

Budget Watch Register 2017-18

Budget Budget Expenditure up to Excess/Saving

Allocation year ending
( In Lac)
77-1001 10.00 Nil +1000000
77-1002 20.00 850575 +1149425
77-1003 100.00 11275189 -1275189
77-1004 800.00 100732905 -20732905
77-1031 10.00 324872 +675128
77-1061 10.00 165080 +834920
77-1075 0.50 Nil +50000
77-1119 1.00 99998 +2
77-1193 0.20 11562 +8438
77-1196 05.00 495723 +4277
LA Road Nil Nil 0
XL-II-C-IV 32711.00 32711.00 0

DDO is responsible for the control of expenditure against the sanctioned budget placed at
his disposal. No expenditure should be incurred during the financial year on any work/item not
covered by the budget grant. If any excess over the allocation of budget is apprehended the
deptt. should obtain additional allocation before incurring the excess expenditure. Similarly all
the anticipated savings should be surrendered by the prescribed date, before the close of the
financial year.

From the above, it is revealed that the department has violated the terms of GFR for
controlling the budget allocation & expenditure during the said year, as there is huge difference
in allocated budget and expenditure incurred during the financial year. Savings were not
surrendered and expenditure incurred without getting sanctioned additional budget. Reasons for
the above irregularities be explained to audit.

PARA NO.4: OBSERVATIONS REGARDING G-8 RECEIPTS & NON VERIFICATION

OF CHALLAN AND COLLECTION OF INCOME THROUGH G-8

The following G-8 Books with challans were produced to audit by the department.

1. G-8 no. CP 57001 to 100

2. G-8 no .DE 40201 to 300

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

(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.
8

(iii) In G-8 receipt no BE.094090 found cancelled written in the original receipt but the
remaining copies II and III were not available in the book.

(iv) Clause 4 of chapter II in receipt and payment of Municipal Account code Vol.I,1958
provides that “ All the money received for crediting to the Municipal fund either in
sub office or the treasury shall be remitted to the Mpl. treasury or the bank as the case
may be, the next day
During the course of audit of G-8. Books so produced to audit with the challan in the
following cases it was found that the amount realizes through G-8 receipt was
deposited after 24 hours.

In the following table the department had deposited the money realized through G-
8 late i.e. after 24 hours in the Mpl. Treasury.

Sr. G-8 no. Date Date of deposit. Delay in

No. depositing
1. DE 40204 to 40206 04.10.17 10.10.17 06 days

2. DE 40207 to 40209 12.10.17 16.10.17 04 days

3. DE 40210 to 40218 27.10.17 31.10.17 04 days
4. DE 40222 to 40229 17.11.17 22.11.17 05 days
5. DE 40230 to 40236 23.11.17 28.11.17 05 days
6. DE 40243 11.12.17 15.12.17 04days
7. DE 40264 to 40265 11.01.18 16.01.18 04 days
8 DE 40281 to 40283 07.02.18 15.02.18 08 days
9 DE 40284 to 40285 08.02.18 15.02.18 07days

The income verification certificate issued by the Zonal Treasury through Zonal
Accounts Authority with regard to income/money deposited by the depttt. through G-8
books/challan were not produced to audit.

Reason for above mentioned irregularities in maintenance of G-8 and late deposition of
Municipal fund into the treasury be explained to audit.

PARA NO. 5: IRREGULARITIES IN MAINTENANCE OF CASH BOOK.

During the course of test audit of the Cash Book 2016-17 so produced by the department,
it was observed that:-

1. The cash book was not page numbered and the certificate to the effect that it contains
pages 01 to ---- has not been given and initialed by the official maintaining it and by any
superior.
2. The cash book must be balanced/ closed on daily basis and should be initialed by the
official maintaining it and also by the DDO concerned but the same not done by the
official/ officer.
3. The cash book was not being maintained in the prescribed standard format. The complete
detail of the Income and Expenditure was not available in the book. From the said cash
9

book it could not be ascertain that how much amount has been released by the HQ under
a particular H/A and how much was being paid against the release.
4. The mandatory columns of the cash book were not filled up such as Head of Account/
name of the person to whom payment was being made etc and in some entries made in
the books were not dated, needs clarification.
5. While making entry of payment of salary of the employee only voucher number and
gross amount on account of salary of different employees included in said voucher has
only been mentioned. The employee wise complete detail of salary i.e. gross salary,
deductions (GPF/GPFL/GIS/HRA/IT etc.), net salary after deduction should have been
mentioned on the income side of the cash book but no such detail was found mentioned
in the cash book by the department, due to which, it could not be ascertained whether the
payment has been made correctly.
6. The daily income and expenditure statement, monthly income and expenditure statement,
was not prepared by the dealing assistant.
7. The counter foils of deposit slips were not pasted in the cash book and it seems that DDO
has issued chques without verifying the available/ balance amount in the bank.
8. Cuttings/overwriting have been found at many places of the cash book without any
attestation of the competent authority. Cutting and overwriting should be avoided
completely.
9. Bank Reconciliation Statement for the Bank Accounts being operated in the Division for
contractor’s payment and for Bank Acctt of DDO for current and previous periods was
not prepared & produced to audit. Either the same is not prepared or production to audit
is avoided, the reason best known to the department. Without BRS, the deptt. cannot keep
proper check on financial transactions in the Division. Non preparation of the BRS is a
serious lapse on the part of the deptt.
10. No ‘Red pen entry’ found made for the cancelled cheques pasted in the cash book so that
the balance of cash book be tallied with the bank balance.

Reason for above mentioned irregularities in maintenance of Cash Book be explained to

audit.

PARA NO. 6: IMPROPER MAINTENANCE OF ECR.

During the scrutiny of ECR for the year 2016-17, 2017-18 the following observations were
noticed by audit:
1. The detail of the sanctioned posts of diff. categories was not mentioned.
2. Detail of pay and allowances of the employees was not mentioned for each month.
3. Summary of the salary was not maintained.
4. The list/ entry of the payment of DA, Bonus, arrears etc were not shown in the ECR.
5. Mandatory detail regarding DOI, DOB, DOR, GPF No. & Municipal Accommodation of
the employees were not filled up in many cases.
6. The mandatory information such as Biometric number, PAN no. Bank A/C etc of the
employees was not mentioned in the ECR.

Reason for above said irregularities be clarified to audit.

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PARA No.7: NON DEPOSIT OF TENDER COST ON A/C OF DOWNLOAD OF

TENDER DOCUMENTS.( LOSS TO NORTH DMC AMOUNTING TO RS.19,000/-).

During the course of audit of tender files so produced, It was observed the department had
not recovered the tender cost from the contractors who had downloaded the tenders but remained
unsuccessful. The list of the contractors who had not deposited the requisite tender cost is given
below:

.No. Tender Name of the firm Tender cost

No.
282939 M/s Saroha Constn. Co. Rs.500/-
1.
--do-- M/s Srisai Enterprises Rs.500/-

--do-- M/s M.S.Group Rs.500/-

--do-- M/s B.R.Const. Co. Rs.500/-

2. 296502 M/s V. K. Enterprises Rs.500/-

--do-- M/s K. P. Enterprises Rs.500/-

--do-- M/s Raj Kumar Rs.500/-

--do-- M/s Anuj Jain Rs.500/-

3 282143 M/s Sunil Bansal Rs.500/-

--do-- M/s Delhi Nursery Rs.500/-

4. --do-- M/s Sanchi Const. Co. Rs.500/-

--do-- M/s B.R.Const. Co. Rs.500/-

--do-- M/S Govind Gupta Rs.500/-

5. 282141 M/s Pragati Enterprises Rs.500/-

--do-- M/s Mayur Enterprises Rs.500/-

--do-- M/s Standard India Rs.500/-

--do-- M/s Dhanjale Rs.500/-

--do-- M/s Maruti Construction Rs.500/-

--do-- M/s Delhi Nursery Rs.500/-

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6 298223 M/s V. K. Enterprises Rs.500/-

--do-- M/s Anuj Jain Rs.500/-

--do-- M/s Raj Kumar Rs.500/-

7 291612 M/s Greenway Enterprises Rs.500/-

--do-- M/s Mayur Enterprises Rs.500/-

--do-- M/s Shree Om Traders Rs.500/-

--do-- M/s Anuj Jain Rs.500/-

--do-- M/s Sanchi Const. Co. Rs.500/-

--do-- M/s Raj Kumar Rs.500/-

8 296504 M/s V. K. Enterprises Rs.500/-

--do-- M/s Raj Kumar Rs.500/-

--do-- M/s Anuj Jain Rs.500/-

9 307322 M/s Excel Construction Rs.500/-

--do-- M/s B.R.Const. Co. Rs.500/-

--do-- M/s Saroha Constn. Co. Rs.500/-

--do-- M/S Govind Gupta Rs.500/-

10. 307323 M/s Sanchi Const. Co. Rs.500/-

--do-- M/s Saroha Constn. Co. Rs.500/-

--do-- M/S Govind Gupta Rs.500/-

Total Rs.19,000/

The Dy. Director (Hort.) CZ is requested to take the necessary action to recover the
tender cost amounting to Rs. 19,000/- from the contractors who had not deposited the tender cost
as per the above list and deposit the recovered amount in to the Municipal Treasury through G.8/
challan, under intimation to the Audit. The cases mentioned in the list are only illustrative not
exhaustive. Similar discrepancies in other cases are not ruled out hence DDH/CZ concerned is
therefore requested to review all the tenders, from the date of introduction of E-tendering system
12

to till date, to ascertain the loss to department on the said account and effect necessary recovery
action immediately.

Reason for the said irregularities be explained and justified to audit.

PARA NO. 8: IRREGULARITIES/ DISCREPANCIES NOTICED IN TENDER FILES &

AACOUNT FILES.

During the course of audit on account of DDH/CSPZ on further scrutiny of Tender Files &
Account Files so produced by the department, the following irregularities/discrepancies were
noticed.
1. IN FOLLOWING CASES JUSTIFICATION OF RATES WERE NOT PLACED IN
THE FILE.

a. N.O. W. :- supply of RCC pots of 12”, 14” & 24” size in Ramleela Maidan (Nursery)
& Bela Road (nursery) Supply order no. 04 dated__________ , Agency:- M/s Pyare
Lala, Estimated Amount Rs. 4,39,500/-
b. N.O. W. :- supply of red bujry and cocopit in Ward No. 79 BBela Road Nursery CZ,
Agency:- M/s Gaurav Const.Co. Supply order No and date__________, E. A. Rs.
325000/-
c. N.O. W. :- supply of RCC pots 24” size with Rhapis Palm around the pillars under
Rani Jhansi Fly over CSPZ, E. A. Rs. 498624/- Agency- M/s Govind Gupta
d. N.O.W.: - Improvement of sports club park of ward No. 80 CZ, agency M/s
Gurvinder Kaur Bhatia, EA Rs. 447977/- CA Rs. 446220/-

2. N.O. W. :- supply of RCC pots 24” size with Rhapis Palm around the pillars under
Rani Jhansi Fly over CSPZ, E. A. Rs. 498624/- Agency- M/s Govind Gupta

M/s Govind Gupta lowest quoted the following rates:-

S. No. Items Rates J.O. R.(page no. 5/N)

1. Supply of good earth Rs. 300/- cum Rs. 332.55/- cum
2. Supply of dung manure Rs. 200/- cum Rs. 209.15/- cum
3. Supply of Yamuna Sand Rs. 1000/- cum Rs. 950/- cum
4. Mixing earth and sludge Rs. 10/- cum Rs. 21.35/- cum
5. Supply of RCC pot Rs. 800/- each Rs. 1100/- each
6. Pdg and displaying Rs. 200/- each Rs. 450/- each
of Raphis Palm Plants
7. Supply of Rubber Hose pipe Rs. 90/- each Rs. 168/- each

In the instant case M/s Govind gupta has quoted the rates of some items more than the
justified rateds .i.e. J.O.R. and the estimate rates of these items are checked by the department
which are even more less than the JOR and quoted rates. Finally department passed the bill and
made payment on the basis of estimated rates and even M/s Govind Gupta vide Tax Invoice no.
41 dated 03.07.2018 has raise the bill on estimated rates without going the negotiation of rates
which is not understood. Department may clarify the reasons for the same.
13

In the instant case other tenderers have also quoted the lower rates for the same items
then why department has not awarded these items in favour of other tenderers who have quoted
the lowest rates of these items (as per comparative attached).

3. NOW:- development of Park, Pillar No. P-3 under Grade Separator Rani Jhansi Flyover
near Casting yard, City Zone alongwith the development of greenery on 500 meter long
on c.v at bridge, WO No. 4 dated_____.,
Justification of record was required to be checked by planning/technical staff which
is not being done.
4. NOW:- Dev of planter near pillar no. 5 Barat Khana including central verge from Barat
Khana to Railway Bridge CSPZ, WO No. 7 dated 02.02.2018
Awarded higher rates than justified rates in r/o two items.

S. No. Item Quoted Rates JOR

1. Suply of Yamuna Sand Rs. 1000/- cum Rs. 950/- cum
2. Fine Dressing Rs. 1/- Rs. 0.90/-

5. NOW:- Dev of Central verge pillar No. 20 to 22 and triangular near Azad Market red
light DCM Round about (Pillar No. 30 & Park under Pillar No. 4-5) under Rani Jhansi
Road flyover CSPZ.
Certificate of issuing the MB for work order No. ___ dt. ___ not found in front page
of MB no. 804.

PARA NO. 9: SPLITTING OF WORK/SUPPLY ORDERS

During the course of scrutiny of work order/supply order register so produced by the
department it has been observed that department has called the tenders by splitting the
works/supplies in the following cases to avoid the approval of the higher authorities, due to
which department would have obtained the higher rates due to less completion and North DMC
has occurred the loss in this account. The nature of work/sullies are similar and if department
floated the tenders after clubbing the estimates, the department would have obtained the more
competitive rates resulting the saving of municipal funds. Moreover in some cases all these
tenderers were called in a same NIT and even same firm/contractor were quoted the lowest rates
for all such work/supply:-

2017-18

S. W.O. /S.O. NOW Agency Estimated

No. NO. & Date Amount
1. 1/3.11.17 Dev of park near pillar no. 31-35 & M/S Sri Sai Rs. 821425/-
36-42 under flyover near DCM Enterprises, 91
Chowk CSPZ Engineers
Enclave Pitam
Pura Delhi-88
2. 2/3.11.17 Dev of plants pillar no 1-2 under flyover -do- Rs. 873089/-
Near Subji Mandi police Mortury CSPZ
3. 4/3.11.17 Dev of park pillar no. 3 under Grade -do- Rs. 660744/-
Separator RJ Flyover near casting yard
CSPZ
14

4. 5/02.02.18 Dev of Round about pillar no. P-30 under M/s Rajkumar Rs. 17882076/-
Grade Separator RJ Flyover near DCM H.No. R-479,
Chowk CSPZ Gali No. 7A
Swatantra Nagar
Narela Delhi
2018-19
5. 6/24.05.18 Dev of under A portion railway area of RJ M/s Sandhi Rs. 997739/-
Flyover Ward no. 83 CSPZ Construction
D-28 Rana
Pratap Road
Adarsh Nagar
Delhi-33
6. 7/24.5.18 Dev of under B portion railway area (main M/s BR Const. Rs. 982001/-
road side) of RJ Flyover Ward no. 83 CSPZ co. H-2/15
Bangali Colony
Mahavir colony
Palam Delhi
7 11/16.7.18 Imp of horticulture work in MC Pry school M/s Govind Rs. 797548/-
Gulabi Bagh by grassing plantation of Ficus Gupta D-28
Panda, Plumasia Alba, Ficas Benjamina, Rana Pratap
Putranjiva, Ashoka etc in W. no. 79 CSPZ Road Adarsh
Nagar Delhi-33

8. 12/16.7.18 Imp of Horticulture work in M. C. Pry M/s Anuj Jain Rs. 699763/-
School Jai Rani Bagh Padam Nagar by A-15 Satyawati
Grassing plantation of Ficus Colony Ashok
Panda, Plumasia Alba, Ficas Benjamina, Vihar Ph-III
Putranjiva, Ashoka etc in W. no. 79 CSPZ Delhi-52
9. 13/16.07.18 Imp of Horticulture work in M. C. Pry M/s Anuj Jain Rs. 400256/-
School Pratap Nagar by Grassing plantation A-15 Satyawati
of Ficus Panda, Plumasia Alba, Ficas Colony Ashok
Benjamina, Putranjiva, Ashoka etc in Vihar Ph-III
CSPZ Delhi-52
10. 22/24.07.18 Providing of greenery by placement RCC M/s Anhal Rs. 629877/-
Tube with Nariun Glender Plant at Azad Construction &
Market CSPZ Associates A-31
Nanda Rd, III rd
Floor Adarsh
Nagar Delhi-33
11. 23/24.07.18 Providing of greenery by placement RCC M/s Anhal Rs. 629877/-
Tube with Nariun Glender Plant at Gandhi Construction &
Market CSPZ Associates A-31
Nanda Rd, III rd
Floor Adarsh
Nagar Delhi-33
12. 24/24.07.18 Providing of greenery by placement RCC M/s Anhal Rs. 463145/-
Tube with Nariun Glender Plant at Kamla Construction &
Market CSPZ Associates A-31
Nanda Rd, III rd
Floor Adarsh
Nagar Delhi-33
13. 25/24.07.18 Providing of greenery by placement RCC M/s Anhal Rs. 463145/-
15

Tube with Nariun Glender Plant at Lajpat Construction &

Rai Market Market CSPZ Associates A-31
Nanda Rd, III rd
Floor Adarsh
Nagar Delhi-33
14. 26/24.07.18 Providing of greenery by placement RCC M/s Anhal Rs. 463145/-
Tube with Nariun Glender Plant at Qutab Construction &
Road Market CSPZ Associates A-31
Nanda Rd, III rd
Floor Adarsh
Nagar Delhi-33
15. 27/24.07.18 Providing of greenery by placement RCC M/s Anhal Rs. 314938/-
Tube with Nariun Glender Plant at Pahari Construction &
Dheeraj Dhar Market CSPZ Associates A-31
Nanda Rd, III rd
Floor Adarsh
Nagar Delhi-33

Reason for above said irregularities may be clarified to audit.

PARA NO. 10: IRREGULARITIES NOTICED IN MAINTENANCE OF T&P

REGISTER.

During the course of audit the T&P registers of the Dangal Maidan & Subhash Park, Shivaji
Park, Ramleela Maidan, Kashmere Gate and Bela Road Nursery were produced. On scrutiny of
these T&P registers following observations were noticed:

1. In Bela Road Nursery T&P Register no paging certificate was given in the beginning of
the register.
2. Cutting/overwritings made were not attested.
3. No periodic check was made by the superior officers.
4. Dismantled/Condemned articles were not shown transferred in Condemned Article
Register.
5. It was noticed that many Tools became broken /non working while working in the
various park are lying dismantled and their further disposal has not been done by the
superior officer. It is also advised that dismantled T &P articles value decrease day by
day so it may be auctioned/disposed off immediately under approval of competent
authority.

Reason for above said irregularities be clarified to audit.

PARA NO. 11: IRREGULARITIES NOTICED IN MAINTENANCE OF AGREEMENT

REGISTER.

During the course of audit the agreement register 2016-17 to 2018-19 was produced. On
scrutiny of this agreement register following observations were noticed:

1. The agreement register was made on simple ruled register.

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2. Cutting/overwritings made were not attested.

3. No periodic check was made by the superior officers.
4. White correcting fluid was used on page 6 which must be avoided.
5. Date of execution of agreement was not mentioned against the name of work.

Reason for above said irregularities be clarified to audit.

PARA NO. 11: IRREGULARITIES NOTICED IN MAINTENANCE OF PARK

BOOKING REGISTER.

During the course of audit the park booking register 2013-14 to 2017-18 was produced. On
scrutiny of this park booking register following observations were noticed:

1. The Register was not page numbered and paging certificate was not given at beginning.
2. The park booking register was made on simple ruled register.
3. Cutting/overwritings made were not attested.
4. No periodic check was made by the superior officers.
5. No detail of security amount refunded or not was given in the register.
6. Annual income was not bifurcated with security amount. However annual given is shown
below:-

S. No. Year Annual Income from Park booking

1. 2014-15 Rs. 9,39,439/-
2. 2015-16 Rs. 35,63,160/-
3. 2016-17 Rs. 31,41,015/-
4. 2017-18 Rs. 4,87,34,200/-

The above table shows an increase in Annual Income from Park booking every year.
Besides this reason for above said irregularities be clarified to audit.

PARA NO. 11: IRREGULARITIES NOTICED IN MAINTENANCE OF WORK ORDER

REGISTER.

During the course of audit the work order register 2015-16 to 2017-18 was produced. On
scrutiny of this work order register following observations were noticed:

1. The Register was not page numbered and paging certificate was not given at beginning.
2. The work order register was made on simple ruled register.
3. Cutting/overwritings made were not attested.
4. No periodic check was made by the superior officers.

Reason for above said irregularities be clarified to audit.

PARA NO. 11: IRREGULARITIES NOTICED IN MAINTENANCE OF LOG BOOKS.

During the course of audit the department produced Log Books of the vehicle no. DL-1M-
5522 & DL-1M-5511. On scrutiny of this agreement register following observations were
noticed:
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1. The Log books were not maintained properly.

2. Meter readings were not shown in the Log Books.
3. Diesel purchase entry was not signed by the SO concerned.
4. In diesel purchase entry only cash memo no. was mentioned but the date of purchase was
not mentioned.
5. In some places on running detail of vehicle signature of SO concerned were not available.

Reason for above said irregularities be clarified to audit.

PARA NO. 10: IRREGULARITIES NOTICED IN P.F. & S. BOOK.

During the course of test check of PF & SBs of the officers/officials it was noticed that
PF & SBs were not being maintained in a proper way. Necessary page-wise entries were not
being done and paging of Personal files were also not done. Some of the irregularities noticed in
PF & SBs are mentioned as under:-

1. Sh. Roshan Lal Mali:

a) M/L application for the period 2.4.18 to 16.4.18 diary no. 261/ADH/CSPZ dt.
03.05.18 was available in P.F but the deduction of same was not made in HPL A/c in
SB.
b) Balance of HPL was shown 74 instead of 94.

2. Sh. Mahender Singh S/O Sh. Jag Ram Mali:

a) Pay fixation arrear, DA & Bonus entry was not signed by the AAO.
b) Photograph of the employee not pasted in SB.

3. Sh. Rajbir S/o Sh. Khagri, Mali:

a) HPL A/c credit given for the period of 01.4.11 to 31.3.17 given for 140 days instead
of 120 days.
b) E/Leave account not completed.
c) HPL account not completed after 30.09.17.
d) Signature of employee against Annual increment entry in column no. 8 of the SB was
not available.
c) Page No. 4 columns regarding educational qualification, Police Verification, Medical
Fitness etc. was not filled up .

4. Sh. Deen Dayal S/o Sh. Badri Prasad, Mali:

a) Page No. 4 columns regarding educational qualification, Police Verification, Medical

Fitness etc. was not filled up .
b) E/L entry made in last cover page of SB instead of placing a new E/L form.
c) Signature of employee against Annual increment entry in column no. 8 of the SB was
not available.
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5. Sh. Yogender Singh S/o Sh. Sukhvir Singh, Mali:

a) Photograph of the employee not pasted in SB.

b) Page No. 4 columns regarding educational qualification, Police Verification, Medical
Fitness etc. was not filled up.
c) Signature of employee against Annual increment entry in column no. 8 of the SB was
not available.
d) E/L entry made in last cover page of SB instead of placing a new E/L form.

6. Sh. Surender Singh S/o Sh. Girvar Singh, Mali:

a) Page No. 4 columns regarding educational qualification, Police Verification, Medical

Fitness etc. was not filled up.
b) Signature of employee against Annual increment entry in column no. 8 of the SB was
not available.

7. Sh. Sukhveer S/o Sh. Tek Chand, Mali:

a) Page No. 4 columns regarding educational qualification, Police Verification, Medical

Fitness etc. was not filled up.
b) Signature of employee against Annual increment entry in column no. 8 of the SB was
not available.
c) All leave application not attached.

8. Sh. Ishwar Dutt S/o Sh. Brahm Dutt, Mali:

a) Page No. 4 columns regarding educational qualification, Police Verification, Medical

Fitness etc. was not filled up.
b) Photograph of the employee not pasted in SB.
c) In page no 3 of SB signature/thumb impression of the incumbent was not available.
d) Signature of employee against Annual increment entry in column no. 8 of the SB was
not available.
e) E/L entry made in last cover page of SB instead of placing a new E/L form.

9. Sh. Anil Kumar S/o Sh. Om Prakash, Mali:

a) Page No. 4 columns regarding educational qualification, Police Verification, Medical

Fitness etc. was not filled up.
b) Signature of employee against Annual increment entry in column no. 8 of the SB was
not available.
c) E/L entry made in last cover page of SB instead of placing a new E/L form.

10. Sh. Yash Pal S/o Sh. Inder Raj, Mali:

a) Most of the entries such as DA, Bonus etc. were not signed by AAO.
b) Signature of employee against Annual increment entry in column no. 8 of the SB was
not available.
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c) Page No. 4 columns regarding educational qualification, Police Verification, Medical

Fitness etc. was not filled up.
d) Photograph of the employee not pasted in SB.

PARA NO. 11: GENERAL OBSERVATIONS.

1. Stock Books/registers or other records was not paged.

2. In the PF & SBs of other officials, leave accounts are incomplete, there is no entry of leave
availed by the officials, there are no signatures of incumbent, DDO and other Accounts
officers in the columns prescribed in the SB..
3. There are no signatures of official/officers in the cash book.
4. Splitting of work were noticed which must be avoided.

INTERNAL AUDIT OFFICER

ZAP/CITY SP ZONE