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NORTH DELHIMUNICIPAL CORPORATION


INTERNAL AUDIT DEPARTMENT
CITY ZONE

No. F.________/IAD/ZAP/CZ/2017/ Dated:

Please find enclosed herewith the audit inspection report on the physical verification
of Stores and audit of accounts maintained at Wheel Barrow store (Zakhira) City Zone for
the period 01.05.2012 to 31.05.2017. 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 ZONE

Junior Engineer,
Wheel Barrow Store( Zakhira)

Through E.E (wheel Barrow Store)

Copy to:

1. D.C.A.(I.A.D.), for information pl.


2. Office copy

INTERNAL AUDIT OFFICER


Z.A.P/CITY ZONE
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NORTH DELHIMUNICIPAL CORPORATION


INTERNAL AUDIT DEPARTMENT
CITY ZONE

No. F.________/IAD/ZAP/CZ/2017/ Dated:

Subject: - Physical verification & test check Audit of Wheel Barrow store (Zakhira) for
the period 01.05.2012 to 31.05.2017

INTRODUCTION:
The Test check and physical verification of the accounts of Wheel Barrow store
(Zakhira) was conducted by Zonal Audit Party (City Zone), comprising Smt. Swaran Kumari,
I.A.O., Sh.K.K.J.R.K.Prasad A.A.O., Smt. Kiran Negi, Auditor and Sh. Sandeep Kumar,
Auditor. The audit was conducted on 24.05.2017 to 31.05.2017

AIMS AND OBJECTIVES


The primary aim of the department is distributions of wheel barrow & cycle Rickshaw
items to SI stores in NDMC 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 Sh. Devender Kumar, Sh. P.K. Raja E.E. Sh. Anuj Tayal, --
D in C (DEMS) J.E.

BUDGET ALLOCATION AND EXPENDITURE FOR THE YEAR

Budget Year Expenditure upto year ending Excess/Saving

Maintained in concerned Division of DEMS store

STATUTORY AUDIT:

Statutory audit report was not produced.

VACANCY STATEMENT:

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

Maintained in concerned Division of DEMS (Store)


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

OLD AUDIT REPORT:

There were 03 audit paras outstanding in respect of Wheel Barrow store (Zakhira). The
department has not made any/ effective compliance of these paras. These 03 paras have been
incorporated with current audit report.
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DETAILS OF OLD AUDIT REPORT:

S. Period of Date of No & date of letter under which Paras settled Para Money
N account audit report was issued outstanding value
audited No of No. of G.P M.V.P
paras paras
settled
1991-92 to 16.10.1992 F.426/IAD/DAP-III/92/635 03 nil 02 01 Rs.149/-
01 1992-93 Dated 06.01.1993
03 Nil 02 01 Rs.149/-

Current Recovery (Audit period 01.05.2012 to 31.05.2017)

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


(In Rs.) recoveries

The internal audit report has been prepared on the basis of information and records
furnished / made available by the Wheel Barrow store (Zakhira) The Internal Audit department
disclaims any responsibility for any misinformation and/of non-information on the part of
auditee.

CURRENT AUDIT

The following record was requisitioned for Audit/Scrutiny on test check basis
vide No. 01/IAD/CZ dated 24.05.2017

1. Stock register.
2. Indent/Challan
3. MB’s
4. Sample register
5. Attendance Register along with biometric attendance sheet
6. Empty container account
7. Property register
8. Sample register/register of theft , fire, loss of embezzlement etc.
9. Purchase file
10 Auction /Condemnation file
11. Accounts of article receipt from Mpl. Workshop
12. List of approved suppliers
13. Tender register
14. Agreement record
15 G-8 Books and challan
16. Any other auditable records.

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 4,6 ,7,8,9,10,11,12,13,14 & 15
were not produced and S.No.03, 05 (Partly) produced to audit. 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 wheel barrow store (Zakhira) & test check of
accounts whatever record was produced, the following discrepancies/ irregularities/ omissions/
errors etc. came to the notice of the Audit.
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PARA NO. 02: IRREGULARITIES/DISCREPANCIES IN T & P REGISTER 2016-17


.
During the course of audit of above register so provided by the department the following
irregularities/discrepancies were noticed :-

i. The paging of register not made by the DA


ii. The paging certificate not given in the first page of register.
iii. T & P register not mentioned not properly.
iv. Property items mentioned in T & P register whereas the properly register should be
mentioned separately.
v. No signature of any official/ officer found in the register.

Reason for above said irregularities may be clarified to audit.

PARA NO. 03: IRREGULARITIES/DISCREPANCIES IN STOCK BOOKS DURING


RECEIVING AND ISSUING OF ITEMS.
During the course of audit of Stock Books so provided by the department, the following
irregularities/discrepancies were noticed :-
1. AE/JE of the store should exercise the following checks before issuing the material to ensure
the material is being issued to right/authorized person.
i.) The signature of the person, who is authorized to receive the martial, should be attested
by the E.E./Officer-in-charge of the indenting official.
ii) Specimen signature of the EE/AE and SI/SS should be kept in record.
iii) Photo identity card and specimen signature of the person authorized to receive the
Material from the store should be attested by the EE/SS concerned.

Reason for above said irregularities may be clarified to audit.

PARA NO.5: OTHER AUDIT OBSERVATIONS:-

1. There were so many cuttings and overwriting in the entries, which were not authenticated by
the responsible Officer. Cutting and overwriting is completely forbidden and must be
avoided.
2. The record of marking attendance by the staff in the wheel barrow Store, in the Biometric
attendance system, was not produced to the audit. J.E. Main Sanitary Store is advised to
keep the copy of record of Bio Metric attendance sheets of employees.
3. No record regarding the Casual Leave/RH taken by the employees was maintained in the
wheel barrow Store.
4. Department not mentioned the page number of the stock book on the Gate Pass where the
same has been entered.
5. Old & condemned material stock book not closed after 01.04.2015 to 31.03.2017.

INTERNAL AUDIT OFFICER


ZAP/CITY ZONE
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