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NORTH DELHI MUNICIPAL CORPORATION

INTERNAL AUDIT DEPARTMENT


ZAP/ CITY ZONE

No. F.____ __/IAD/ZAP/C SP Z /2017/ Dated:

Please find enclosed herewith the audit inspection report on the physical verification and
test check audit of accounts maintained at M&CW centre Hauz Quazi City Zone for the period
01.04.2014 to 14.09.2017 Para-wise replies/comments are sent to the office of the undersigned
within a period of four weeks.

INTERNAL AUDIT OFFICER


Z.A.P/CITY SP ZONE

M/O in charge
M&CW centre Hauz Quazi
City Zone
Through
Add.DHA (M&CW centre)

Copy to:
1. DCA (IAD) for information Pl.
2. Office Copy

INTERNAL AUDIT OFFICER


Z.A.P/CITY SP ZONE
NORTH DELHI MUNICIPAL CORPORATION
INTERNAL AUDIT DEPARTMENT
ZAP/ CITY SP ZONE

No. F____ _/IAD/ZAP/C SP Z/2017 / Dated:-

Subject: Audit report of M&CW centre Hauz Quazi City Zone for the period 01.04.2014 to
14.9.2017

INTRODUCTION:

The Test check and physical verification of the accounts of M&CW centre Hauz Quazi
City Zone, was conducted by Zonal Audit Party (City Zone), comprising Smt. Swarn Kumari
I.A.O., Sh. K. K.J. R.K. Prasad, A.A.O, Smt. Kiran Negi ASO, Sh. Sandeep Kumar. The audit
was conducted on 14.09.2017 to 19.09.2017

Dr. Ankita Arora were holding the post of M/O in charge at M&CW centre Hauz Quazi
City Zone during the audit of said unit.

AIMS AND OBJECTIVES

The primary aim of the department is to provide the Medical falsities to pregnant lady & new
born child. of the jurisdiction of Hauz Qazi area.

H.O.D./H.O.S./D.D.O’s/CASHIER

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

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


1 Add.DHA Dr. Ankita Arora --
Add.DHA (M)) (M&CW) centre M/O in charge

Budget Allocation and Expenditure for the year

Budget Year Expenditure upto year ending Excess/Saving

Maintained in Add.DHA (M&CW) office.

Statutory Audit :

Statutory audit report was not produced.

Vacancy Statement:

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

Maintained in Add.DHA (M&CW) office.

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 the department concerned cannot be
considered as satisfactory for the period covered by the audit.

Part- I

Old Audit Report:

As pre available record in the office no previous record in the ZAP/CZ


Details of Current Recovery (Audit period 01.04.2014 to 14.09.2017)

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

The internal audit report has been prepared on the basis of information and records
furnished / made available by the M&CW centre Hauz Quazi City zone The Internal Audit
department disclaims any responsibility for any misinformation and/of non-information on the
part of auditee.

PART No. II (Current Audit)


The following record was requisitioned for Audit/Scrutiny on test check basis vide the
office Memo No. 01/IAD/ZAP/CZ dated 14.09.2017
1. Stock Book.
2. Contingency register
3. Purchase file
4. Property register
5. Donation Box account
6. Daily Diaries of LHV/ANM
7. Incentive register
8. Livery stock register
9. Instrument register
10. Emergency medicine register
11. Unicef register
12. Indent Book challan
13. Daily consumption register
14. Container register
15. Condemned article register
16. G-8 books & Challan
17. Any other auditable record

On the basic of record so produced the following discrepancies observation of audit are
as under.
PARA NO. 1: NON PRODUCTION OF RECORD.

Out of the above requisitioned record, items at S.No 6, 8, 10 ,14,15 & 16 were not
produced to audit. More over M&CW centre has given certificate regarding non maintenance
of record(S.N. 03,05,07,11) & certificate duly signed by M/O incharge.
Either the record was not maintained or the production of the same appears to have been
avoided, reasons to which may be explained to Audit. In case any record remained un-checked
other than produced, then it will be the sole responsibility of the concerned officer/official/in-
charge of the store.
As a result of Physical Verification of M&CW centre Hauz Quazi City Zone and test
check of accounts of whatever record was produced, the following
discrepancies/irregularities/omissions/errors etc. came to the notice of the Audit.

PARA NO.2: CHECKING OF ATTENDANCE REGISTER

A statement showing the leave availed by the employees as per attendance register of
M&CW centre , during the audit period as under –

S.N Name of employee & leave Leave Title


designation
01 Sunita Bhutani 15.05.2015 to 28.05.201503 to 06.08.2015
ANM 27 to 31.07.2015, 01 to 05.12.2015, 28 to
31.12.2015, 02 to 06.01.2016,03 to Earned Leave
06.05.2016,17 to 20.05.2016, 20 to
25.06.2016, 05 to 09.12.2016, 21 to
24.12.2016, 29 to 31.12.2016,
02 to 06.01.2015, 02 to 06.01.2016, 11 to Commuted leave
13.02.2016, 08.03.2016 to 12.03.2016, 09
to 13.05.2016
02 Narender ANM 20 to 25.07.2015, 17 to 22.12.2015, Earned Leave
28 to 31.12.2015, 21 to 30.01.2016

02 to 08.01.2016, 07 to 11.06.2016 Commuted leave


03 Pooja ANM 01 to 06.01.2015, 10 to 13.01.2015 Mark (L) title not
mentioned

21,22.03.2016, 08 to 12.04.2016, 16 to Earned Leave


21.04.2016,

25 to 27.04.2016 Commuted leave


04 Tej pal Peon 04 to 27.02.2015, 03 to 12.08.2015 Earned leave

08 to 12.04.2016 Commuted leave


05 Mithlesh Tanwar 18.to 21.11.2015, 02 to 05.12.2015 Earned Leave
LHV 15, 16.12.2015, 28 to 30.12.2015 Commuted leave
23 to 28.05.2016, 31.10 to 04.11.2016,
29.11 to 03.12.2016, 27 to 31.12.2016

12 to 19.05.2016, 02 to 09.06.2016, Commuted leave


14 to 18.06.2016, 25 to 28.07.2016,
23 to 25.01.2017
06 Nirmal Sharma LHV 20 to 31.12.2016 Earned Leave

09 to 12.01.2017 Commuted leave


07 Saroj Devi ANM 26 to 31.12.2016 Earned Leave

08 Kala Devi LHV 02 to 10.01.2015 Earned Leave

09 Raj Shekhar M/O 18 to 23.12.2015 Earned Leave


Incharge

The title of leave, sanctioned there in and its subsequent entries in the Service Book could
not be verified by the audit in the absence of the Personal Files & Service Books. M/O in charge
may please ensure that the leave availed by the staff has been properly accounted for and furnish
a certificate for the same to Audit.

PARA NO.3: CUTTING AND OVERWRITING IN THE RECORD

During the course of audit while checking the record it was found that there are so many
cutting and overwriting were made. the same should be got attested by senior officer/ M/O in
charge . The practice of cutting should be avoided in future and if at all it become necessary the
same should be got attested by senior officer / M/O in charge.

PARA NO.04;- NO PERIODICALLY TEST CHECKING OF THE STOCK BOOK

During the course of audit while checking the stock book it was found that there
periodically test checking had not been done y any officer/ M/O in charge . It future the
periodically test checking should be done by the officer/ M/O in charge and a certificate also
recorded in the stock book and same may be shown to audit at the time of next audit.

PARA NO.5: NON DISPOSAL OF UNSERVICEABLE ARTICLES

During the course of scrutiny of Unserviceable Article list so produced, it was


found that certain items/articles have been lying in the Store since a long time as per
said list, those articles in unserviceable condition and require immediate disposal be
disposed off after adopting the proper procedure as laid down in the Mpl. account
code. Deptt. should take necessary steps for the disposal of the said articles.

PARA NO.6: OTHER AUDIT OBSERVATIONS:-

i. The record of marking attendance by the staff in the M&CW centre in the Biometric
attendance system, was not produced to the audit. The M/O in charge is advised to keep the
copy of record of Bio Metric attendance sheets of employees.

INTERNAL AUDIT OFFICER


ZAP/C SP Z

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