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NORTH DELHI MUNICIPAL CORPORATION

INTERNAL AUDIT DEPARTMENT
SADAR PAHARGANJ ZONE

No.______/IAD/SPZ/2013/_____ 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-90, Manak Pura, S.P.Zone
for the period 13.04.2012 to 26.02.14. 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-90, Manak Pura,
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-90, Manak Pura, S.P. Zone for the period
13.04.2012 to 26.02.2014.

INTRODUCTION :

The I.A.R on the accounts of S.I. (Store), C-90, Manak Pura, 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 26.02.2014 &
28.02.14 in 02 working days.

Sh. Amir Khan was holding the post of SI, C-90, Manak Pura at the time of Audit.

AIMS AND OBJECTIVE

To maintain the cleanliness of streets, roads and drains in Ward No. C-90, Manak
Pura, 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 Amir Khan, --
(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-90, Manak Pura, S.P. Zone for the
period 13.04.2012 to 26.02.14, 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 _43__audit para’s outstanding in respect of S.I. (Store), C-90, Manak Pura, S.P.
Zone out of which _NIL___para’s has been settled. The remaining _43_para’s 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. 1975-80 03 Nil ---- 03
2. 1980-84 07 Nil ---- 07
3. 1984-91 01 Nil ---- 01
4. 1991-95 03 Nil ---- 03
5. 1995-98 04 Nil --- 04
6. 1998-00 04 Nil --- 04
7. 2000-02 06 Nil --- 06
8. 2002-03 04 Nil --- 04
9. 2003-05 03 Nil --- 03
10. 2005-08 08 Nil --- 08
11. 2008-12 -- -- -- --
Total 43 NIL --- 43

(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. 1975-80 Nil --- --- Nil

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2. 1980-84 Rs 06/- --- --- Rs 06/-

3. 1984-91 Nil --- --- Nil

4. 1991-95 Nil --- --- Nil

5. 1995-98 Nil --- --- Nil

6. 1998-00 Nil --- --- Nil
7. 2000-02 Rs 65/- --- --- Rs 65/-
8. 2002-03 Rs 102/- --- --- Rs 102/-
9. 2003-05 Nil --- --- Nil
10. 2005-08 Rs 468/- --- --- Rs 468/-
11. 2008-12 ---- --- --- ---
Total Rs.641/- --- --- Rs.641/-

Details of Current Recovery (Audit period 13.04.2012 to 26.02.2014):

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

(In Rs.) Recovered
4 Rs 500/- Nil Rs 500/-
5 Rs 100/- Nil Rs 100/-
Total Rs 600/-

The internal audit report has been prepared on the basis of information furnished and
record made available by the S.I (Store), C-90, Manak Pura, 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 26.02.2014.

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.1, 7, & 8 were
partly produced and 3,4,5, 6, 9,10,11 & 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.

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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-90,

Manak Pura, 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:-

(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-90, Manak Pura, 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) It was noticed that employees are marking one signature in lieu of two signature
one for arrival and one for departure in the attendance register, needs
clarification.
(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

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During the course of audit, challan books were produced for scrutiny to audit vide
number 420351 to 420399, 420401 to 420407. 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.

Reason for above said irregularities may be clarified to audit.

PARA NO.4: SHORTAGE OF RS 500/- NOTICED AS A RESULT OF PHYSICAL

VERIFICATION WITH THE SUB-STOCK BOOKS OF ASI & SG OF SI STORE C-
90, MANAK PURA (LOSS OF RS 500/-)

During the physical verification of Store, the items of store as tabulated below were
found short. The shortage comes to Rs.500/ - (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
01 113 2011- Uniform 100 Nil 100 05/- 500/-
2014 (Sub Book
Stock
book of
Ashok
SG)
Total Rs 500/-

PARA NO-5: CASTING MISTAKE: (LOSS OF RS.100/-)

During the course of audit of the Sub Stock Book maintained by Sh. Jag Roshan SG,
the following mistakes in computing balances/casting had been noticed.

STOCK BOOK 2012-14

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S. Name of Pg. Date Open. Issue Bal. Bal. Short Amt.

no. article No. bal. Shown actually /Exce
as should ss
be
1 Acid 22 27.09.12 95 45 45 50 05Sh. Rs 100/-

Rs 100/-
Total

The shortage comes to Rs. 800/- (approx.) which may be made good by way of
depositing the cost of the article mentioned above in the Municipal Treasury immediately
through G.8/challan and intimate to audit accordingly.

PARA No. 6: IMPROPER MAITENANCE OF INDENT BOOK.

During the course of audit of SI (Store) C-90 Manak Pura, S. P. Zone Indent Book
containing Indent form Sr. No. 49103 to 49196 was produced to audit A review of the Indent
book reveals following irregularities.

1. Indent form no. 49101 to 49102, 49117, 49197 to 49200 found missing.
2. The Indent form no. 49103 was issued on 17.10.2000 and the last indent form no.
49133 issued on 05.02.2014. Form no. 49134 to 49196 are unused till date.
3. Indent form no. 49126, 49127 & 49132 were found blank and Indent form no.
49104,49111 & 49122 were found cancelled. No reason for cancellation of Indent
form were given on the forms and also no signature of the authority competent
was being taken on the form. The reason/clarification for leaving Blank Indent
Form was also not available in the Indent book.
4. Review of the Indent book also disclose that no indent form had been used for
issue of material from the central store during the priod w.e.f. 27.12.2007 to
10.09.2013 i.e. period of six years approximately. Had the department. not got
issued the material during the above period?

Reason for the above irregularities needs clarification.

PARA NO.-6: 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. It was reported that Master Stock Book was missing and not traceable as the repairing
work of SI (Store) was in progress and it was put somewhere so on a request of Sh
Ashok ASI i/c on 28.02.2014 SI (Store) C-90, Manak Pura a period upto 04.03.2014
was granted to trace out the Master Stock Book and produce to audit. On 10.03.2014
he submitted a copy of FIR for missing the Master Stock Book alongwith permission
of AC/SPZ to start a new Master Stock Book.
3. Receipt of the material was not acknowledged by the recipient in Sub Stock Book.

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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.

INTERNAL AUDIT OFFICER

ZAP/S.P.ZONE

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