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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-87, Nabi Kareem, S.P.Zone for the
period 09.08.2012 to 08.01.2014. Para-wise replies/comments be sent to the office of the
undersigned within a period of four weeks.

ACCOUNTS OFFICER
Z.A.P/S.P.ZONE

S.I. (Store)
C-87, Nabi Kareem, S. P. Zone
Through SS/ S.P.Zone.

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

ACCOUNTS 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 of S.I. (Store), C-87, Nabi
Kareem, S.P. Zone for the period 09.08.2012 to 08.01.2014.

INTRODUCTION :

The I.A.R on the accounts of S.I. (Store), C-87, Nabi Kareem, S.P. Zone was conducted by
Zonal Audit Party, S.P. Zone, comprising of Sh. Manoj Kumar Naresh, 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 08.01.2014 to 09.01.2014 in two working days.

Sh. Badesh Kumar was holding the post of SI, C-87, Nabi Kareem, S.P. Zone at the time of
Audit.

AIMS AND OBJECTIVE

To maintain the cleanliness of streets, roads and drains in Ward No.C-87, Nabi Kareem, 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. Kaptan Singh, Sh. Mahavir Singh -- --
S.S AC/SPZ

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, S.P.Zone.

MAINTENANCE OF RECORDS :

The maintenance of records of S.I. (Store), C-87, Nabi Kareem, S.P. Zone for the period
09.08.2012 to 08.01.2014, 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 71audit para’s outstanding in respect of S.I. (Store), C-87, Nabi Kareem, S.P.
Zone out of which Nil para’s has been settled. The remaining 71 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. 1971-1981 to 04 Nil ---- 04
31.03.81
2. 01.04.80 to 07 Nil ---- 07
31.03.84
3. 01.04.85 to 03 Nil ---- 03
27.06.86
4. 01.07.86 to 02 Nil ---- 02
30.09.87
5. 1987-88 to 05 Nil --- 05
14.02.91
6. 1990-91 to 08 Nil --- 08
24.03.92
7. 1992-93 to 08 Nil --- 08
28.07.97
8. 1996-97 to 04 Nil --- 04
1999
9. 1999-2000 to 03 Nil --- 03
22.08.01
10. 22.08.01 to 03 Nil --- 03
24.07.03
11. 24.07.03 to 04 Nil --- 04
16.06.05
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12. 16.06.05 to 05 Nil --- 05
10.05.07
13. 11.05.07 to 07 Nil --- 07
14.09.09
14. 15.09.09 to 08 Nil --- 08
08.08.12
Total 71 --- --- 71

(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. 1971-1981 to Rs. 623/- --- --- Rs. 623/-
31.03.81
2. 01.04.80 to Nil --- --- Nil
31.03.84
3. 01.04.85 to Rs. 08/- --- --- Rs. 08/-
27.06.86
4. 01.07.86 to Rs. 361/50 --- --- Rs. 361/50
30.09.87
5. 1987-88 to Rs. 3964/ --- --- Rs. 3964/
14.02.91
6. 1990-91 to Rs. 1505/- --- --- Rs.1505/-
24.03.92
7. 1992-93 to Rs.37766/- --- --- Rs.37766/-
28.07.97
8. 1996-97 to Rs. 300/ --- --- Rs. 300/
1999
9. 1999-2000 to Rs. 45/ --- --- Rs. 45/
22.08.01
10. 22.08.01 to Nil --- --- Nil
24.07.03
11. 24.07.03 to Rs.60/- --- --- Rs.60/-
16.06.05
12. 16.06.05 to Rs.506/80 --- --- Rs.506/80
10.05.07
13. 11.05.07 to Rs.2423/- --- --- Rs.2423/-
14.09.09
14. 15.09.09 to Rs.1125/- --- --- Rs.1125/-
08.08.12
Total Rs.45117.30 --- --- Rs.45117.30

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Details of Current Recovery (Audit period 09.08.2012 to 08.01.2014) :

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

(In Rs.) recoveries
4 Rs. 350/- - Rs. 350/-

The internal audit report has been prepared on the basis of information furnished and made
available by the S.I(Store), C-87, Nabi Kareem, S.P. Zone.
The Party Disclaims any responsibility for any misinformation and/of non-information on
the part of auditee.

CURRENT AUDIT

The following records were requisitioned for audit/scrutiny, on test check basis, vide Audit
Memo No. IAD/ZAP/SPZ/2014/01, dated 08.01.2014.

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.7 & 8 were partly
produced and 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-87, Nabi Kareem,
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-87, Nabi Kareem, 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

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During the course of audit, following challan books were produced for scrutiny to audit
vide number 415901 to 415950, 415951 to 41600, 447951 to 448000, 448001 to 448050, 448051
to 448072 ( 448073 to 448100 were blank) 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.

PARA NO.4: SHORTAGE OF RS 350/- NOTICED AS A RESULT OF PHYSICAL

VERIFICATION WITH THE SUB-STOCK BOOKS OF ASI OF SI STORE C-87, NABI
KAREEM (LOSS OF RS 350/-)

During the physical verification of Store, the items of store as tabulated below
were found short. The shortage comes to Rs.350/ - (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 7 Master Lime (in 12 11 05 100/- 100/-
Stock Bags)
Book
2012-
2014
02 132 -do- Belcha (in 03 02 01 250/- 250/-
No.)
Total Rs 350/-

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

ISSUING MATERIAL IN STOCK BOOK.

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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: 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. During checking of attendance register of Siddharth Nagar Beat it was revealed that total no
of employees were 29 including six vacant posts and on dated 27.08.2013 10 substitues were
engaged in place of 08 so a recovery from two substitutes be made.
3. All cuttings and over writings are shown without attestations of the authority competent. The
overwriting should be avoided.
4. All thumb impressions wherever shown are also without attestation or are without
mentioning the RTI &LTI, i.e., of male or female.

5. The record of empty containers is not being maintained.

6. No supervisory check is being shown anywhere in the record so produced.

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

ACCOUNT OFFICER
ZAP/S.P.Zone

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