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MUNICIPAL CORPORATION OF DELHI

INTERNAL AUDIT DEPARTMENT
CITY ZONE

No.________/IAD/CZ/2013 Dated:___________

Subject : Audit report of J.E.(Works) Store, Kasturba Hospital, City Zone for
the period 27/09/2012 to 30/08/2013.

INTRODUCTION :

The I.A.R on the accounts of J.E(Works) Store, Kasturba Hospital, City Zone
was conducted by Zonal Audit Party (City Zone), comprising of Sh Manoj Kumar
Naresh , I.A.O., Sh. Pradeep Rawat, Acctt., Sh. R.K. YadavAuditor.and Sh. Sandeep
Kumar Auditor. The audit was conducted on 30.08.2013. This was the test check
audit conducted on the accounts of J.E Store.

AIMS AND OBJECTIVES

The primary aim of the department is to Repair/Maintenance of Roads, Footpath

and other civil engineering works of the area.

H.O.D./H.O.S./D.D.O’s/CASHIER

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

period.

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

1 Sh.Anil Parkash -- Sh. S.U.Sidhque --
E in C Ex. Engineer

Budget Allocation and Expenditure for the year

Budget Year Expenditure upto year Excess/Saving

ending

Maintained in Concern Division of JE (Store).

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 E.E.(M)-II, City Zone.

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Maintenance of Records:-

Since most of the chain of records was either not maintained or not produced to
audit, by the concerned department, so the maintenance of record by department
concerned ca not be considered as satisfactory for the period covered by the audit.

Old Audit Report:

There were 63 audit paras outstanding in respect of JE (Works) Store, City Zone.
The department has not made compliance of these paras and such nil paras have been
settled. These 63 paras have been incorporated with current audit report as part-1 (old
audit report.

(A) Details of Old Audit Report:

S.No. Year Total Para Para No. of Outstanding Para’s

Para’s Settled settled para’s with Para No.
Given on pre-page as Annexture’A’
Total

(B) Details of Old Recovery.

S.No. Year Total old Amount Recovered Balance Recovery
Recovery Against paras
Para No. Amount (Amount in Rs.
Para-wise)
1 1992-93 to Rs 1757/- _ _ Rs.1757/-
26.9.2012
Total

Current Recovery (Audit period 29.11.2011 to 29.08.2013 ) :

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

(In Rs.) recoveries
2,3 Rs. 990/- NIL Rs.990/-

Details of Current Recovery (Audit period 29.11.2011 to29.08.2013 )

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

(In Rs.) Recovered
02 Rs.750/- Nil Rs. 750/-
03 Rs.240/- NIL Rs. 240/-

The internal audit report has been prepared on the basis of information furnished
and available by the JE (W) Minto Road. Some words missing disclaims any
responsibility for any misinformation and/of non-information on the part of auditee.

DCA(Internal Audit) IAO/ZAP/CZ

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PART No. II (Current Audit)

The following record was requisitioned for Audit/Scrutiny on test check basis
vide the office Memo No. 01/IAD/CZ dated 29.11.2011.

1. Stock Book
2. Gate Pass
3 MB
4. Attendance Register
5. Complaint Register
6. Unserviceable Articles Register
7. Dismantle register
8. T & P Register
9. Muster Rolls with original sanction.
10 Property register
11. Log Book, if any.
12. Any other auditable records required during the course of audit

The internal audit report has been prepared on the basis of information
furnished and made available by the Department. The Internal Audit Department of
MCD disclaims any responsibility for any mis-information and/of non-information on
the part of auditee.
Para No. 1: Non production of Record.

Out of the above requisitioned record, items at S.No 3, 5, 6, 7, 9 , and 11, were
not produced to audit for inspection. 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.
As a result of physical verification of JE (W), (Store), Kasturba Hospital
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: Discrepancies noticed as a result of physical verification of

JE(W) Store, Kasturba Hospital. (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/ Challan and intimate to audit.

S.No Page Item As per As per Sh/Ex. @ Rate Amount

No.& S.B site
S.B
year
01 85 C.P.Brass 01 125/- 125/-
2012- bibcock 15mm 07 06
13
&13-14

135 UPVC Pipe 14 12 02 20/- 40/-

02 2012- 110mm
13
&13-14
03 141 SW Gull Trap 15 14 01 30/- 30/-
2012-
13&13-
14
04 153 G I T 15mm 56 52 04 10/- 40/-
2012-
13&13-
14
05 155 G I T 20mm 16 13 03 15/- 45/-
2012-
13&13-
14
06 168 G I 15mm 15 12 03 -15/-
2012- Elbow 45/-
13&13-
14
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07 177 GI Plug 15mm 10 05 05 05/- 25/-

2012-
13&13-
14

Total: - Rs.350/-

The shortage comes to Rs.340/-(approx), be made good by way of depositing

the cost of articles shown against each items in the Municipal Treasury through G-8
books/Challans and intimate to audit.

Para No 3: Splitting of work.

During the course of scrutiny of Stock Book for the audit period, the following
irregularities were noticed by audit:
195.20 meter of U-PVC Pipe 110mm were received by the store on dated 06.4.2013
vide order no. 61 dated 04.04.2013 entered at page no. 133 of the SB 2013-14 and
again 122 Meter of U-PVC Pipe 110mm on dated 06.4.2013 vide order no. 62 dated
04.04.2013 from M/S Gupta Traders.
In view of above cited facts, audit is in its opinion that the work has been
splitted- up as the required item was ordered on the same date as well as from the
same supplier, needs clarification.

There were entries in the S.B. in which material has been shown received from the
site but the name of the site and the name of person to whom the material belong to
and the reason for lifting the material has not been mentioned in the register. Such
type of action should be certified by the AE concerned and record a certificate to that
effect against such entries.

The authority Competent may ensure that whether the said quantity were actually
received from site or not, and a certificate to this effect may be given to audit being a
technical expert

Para No.4: Checking of attendance Register

A statement showing the leave availed by the employees as per Attendance

Register of JE(W)(Store) Kasturba Hospital during the period under Audit is enclosed
as Annexed C,

The title of leave, sanctioned there and its subsequent entries in the Service
Book could not be verified by the audit in the absence of the Personal Files & Service
Books. ZE (W) 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.5: Disposal of Unserviceable articles

During the course of physical verification of Store, it was found that certain
items/articles were lying in the Store in unserviceable condition but no any record ot
these articles was maintained by the department. These unserviceable articles require
immediate disposal after adopting the proper procedure as laid down in the Mpl.
account code.
Reason for non maintenance of unserviceable article record may be clarified to audit.

Para No.6: Other audit Observations

1. Signature of the employee/official to whom the material was issued had not
acknowledged the receipt of material.
2. In some of the cases the name of site for which the material issued for repair etc,
was not mentioned.
3. In the absence of the complaint register and non mentioning the name &
signature of recipient of material as well non showing the name of site, it could not
be ascertain whether the material actually used for the purpose.
4. One computer set (Monitor, Printer HP 1020, UPS and CPU) were and two ceiling
fans were not entered in the property register.
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5. Record of Bio Metric attendance of employees marking their attendance in the

store was not produced to audit. The copy of the same be kept in the store &
produce the same at the time of audit.

Internal Audit Officer

Zonal Audit Party/City Zone