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NORTH DELHI MUNICIPAL CORPORATION

INTERNAL AUDIT DEPARTMENT
CITY ZONE

No .F.______/IAD/ZAP/CZ/2015 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-86, Ballmaran ,City Zone. for the
period 25.10.2010 to 29.01.2015. Para-wise replies/comments are sent to the office of the
undersigned within a period of 04 weeks.

INTERNAL AUDIT OFFICER

Z.A.P/CITYZONE

S.I. (Store)
C-86 Ballimaran
City Zone,
Through SS/City Zone.

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

INTERNAL AUDIT OFFICER

Z.A.P/CITY.ZONE
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NORTH DELHI MUNICIPAL CORPORATION

INTERNAL AUDIT DEPARTMENT
CITYZONE

No .F. _______/IAD/ZAP/CZ/2015 Dated:

Subject: Physical verification and Test check Audit report of S.I. (Store), C-86
Ballimaran ,City Zone. for the period 25.10.2010 to 29.01.2014.

INTRODUCTION :

The I.A.R on the accounts of S.I. (Store), C-86 Ballimaran City Zone, was conducted by
Zonal Audit Party, City Zone. , comprising of Smt.Swaran Kumari , I. A.O.,
Sh.K.K.J.R.K.Prasad, A.A.O., Sh. Sandeep Kumar Accounts Asstt., Sh.R.K.Yadav, UDC. The
audit was conducted 29..0 2015 & 30.01.2015. (02 Working days) .
Sh.Deen Dayal was holding the post of SI,C-86 Ballimaran ,City Zone, at the time of
Audit.

AIMS AND OBJECTIVE

To maintain the cleanliness of streets, roads and drains in Ward No.C- 86 Ballimaran
City 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.Office H.O.D. In charge Cashier

1 Sh. Mohan Singh Sh. Ajay Arora Sh.Deen Dayal --
S.S. City Zone A.C. City Zone SI C-86
City Zone

BUDGET ALLOCATION AND EXPENDITURE FOR THE YEAR

Budget Year Excess/Saving

Nil Nil Nil Nil

Maintained in the office of SS/ City Zone.

STATUTORY AUDIT :
Statutory audit report was not produced.

VACANCY STATEMENT:

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

Sanctioned

Maintained in the office of S.S./City Zone.

MAINTENANCE OF RECORDS :

The maintenance of records of S.I. (Store), C-86 Ballimaran City Zone for the period
25.10.2010 to 29.01.2015 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.
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OLD AUDIT REPORT:

The audit report of S.I. store C-86 Ballimaran prior to 25.10.2010 are incorporated with
audit inspection report of S. S. City Zone

Details of Current Recovery (Audit period 25.10.2010 to 29.01.2015)

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

(In Rs.) recoveries
02 Rs.1310 /- nil Rs1310./-
Total Rs.1310 /-

The internal audit report has been prepared on the basis of information furnished and
made available by the S.I (Store), C-86 Ballimaran, City 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. 1/IAD/ZAP/CZ /2015 dated 29.01.2015.
1 Property Register
2 Indent book & Challan
3 Log book Of vehicle
4 Livery register
5 T & P register
6 Survey register
7 Muster Rolls with sanctions
8 Substitutes appointment record
9 OTA register
10 Condemned Register
11 Stock register
12 Attendance Registers With Biometric sheet
13 Register of prosecution
14 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 RECORDS

Out of the above requisitioned records, records shown at Sl. No.

01,3,4,5,6,7,8,9,11(P),01,03,04,05,06,07,08,09, & 11 were not produced to audit. Either these
records are not maintained or the production of the same appears to have been avoided, reasons
to which may be explained to audit.

Apart from this, no record of sanctioned/authentic 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, no any link up/connected record of each requisitioned/produced record was

provided to Audit for efficient/accuracy of audit, the reason best known to the department.
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Para No2: During the scrutiny of the Stock Book maintained by the department, the
following mistakes computing balances/casting have been noticed.

Page Op. Issue Bal. Bal. Short/ Amount

S.N Item No. SB Year Bal. Received Should show Excess
be n
01 Lime 13 2006 to 01 01 nil 51 50 (-) 01 no Rs.7/-
6/2014
02 Lime 192 2006 to 13 nil 01 12 11 (-) 01 no Rs. 7/-
6/2014
03 Cane basket 57 2006 to 16 nil 02 14 16 (+) 02 no
6/2014
04 L.H. Broom 131 2006 to 48 nil 01 47 49 (+) 01
6/2014
05 L.H. Broom 132 2006 to 33 nil nil 33 34 (+) 01 no
133 6/2014
06 2006 to 24 nil 01 23 24 (+) 01 no
Apron & 154 6/2014
cap
Total Rs14./

(B) Item not C/O in the next year’s stock book

S.N Item Stock Book Year Page Quantity Short Rs.

. No.

01 L. H. Broom 2006 to 6/2014 133 30 30 no Rs.750./-

02 Belching 2006 to 6/2014 199 01beg 01 Kg Rs.546 /-

Powder 25 Kg (@ Rs.21.85 per Kg)

Total Rs.1296/-

The shortage comes to Rs.1310./-(approx.), which may be made good by way of

depositing the cost of articles shown against each items in the Municipal Treasury immediately
through G8 books/Challans and reason for excess items may be clarified under intimation to
audit.

PARA No3: NON- ADOPTION OF PROPER PROCEDURE IN RECEIVING AND

ISSUING MATERIAL IN STOCK BOOK.

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. 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 issuing
without ascertaining the actual requirement needs clarification.

PARA NO.4: NON MAINTENANCE OF MOVEABLE PROPERTY REGISTER

Municipal Accounts Code provides that every officer or employee of the corporation,
in-charge of moveable property of the corporation other than stamps or stocks of the articles or
materials kept for issue, shall maintain a register of moveable property in form G 31.

The department vides this office requisition no. IAD/ZAP/CZ/2015/01 dt.

29.01.2015 was asked to provide the property register. But SI/department neither
provided the said register nor furnished any certificate in this regard. Hence, it seems that
the deptt. has not maintained any property register.
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It is therefore, requested that a list of all moveable property items received in the
office of SI store C-86 Ballimaran, City Zone, from any source should be prepared and
entered in the moveable property register and get it verified from the competent authority.
A certificate to audit that all the items received has been entered in moveable property
register may also be issued. The dep’t. Shall be held responsible for any theft or
discrepancy with regard to the property items, not entered in the property register as the
audit is unable to verify the items due to non maintenance of the property register.

PARA NO.-4: OTHER OBSERVATIONS

(i) In the challan register, information regarding action taken, cost of fine ,G-8 no vide
which the amount received were not mentioned further page no and paging certificate
was not mentioned in the register.

(ii) As per page no 67 of stock book 30 bag of lime received vide indent no 18163 dated
24.01.2014 and same day 30 bag received vide indent no 260402 dated 24.01.2014
reason for using two indent in the same day be clarified to audit

(iii) During the checking of stock book it has came to notice that the signature of the
employee
Who received the article is different. The same employee is at time put his thumb
impression and also put signature at some places.

(iv) No paging or paging certificate was given in Stock book.

(v) No Sub Stock book had been maintained by the ASI. The distribution made directly
from Master Stock Book.

(vi) No prescribed Stock Register was used and no mandatory columns like opening
balance were maintained in Stock Book.

(vii) Mandatory columns like date on item received and item issued, opening balance, total
balance after issuance, to whom item issued, quantity of issued item were not
maintained in prescribed format.

(viii) Cuttings/over writing’s were not authenticated by dated signature.

(ix) No supervisory check found/done by Competent Authority.

(x) At page no 112 the date of distribution of ladies suits and duppta not mentioned by
the issuer.

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

INTERNAL AUDIT OFFICER

ZAP/CITY ZONE
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