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MUNICIPAL CORPORATION OF DELHI

INTERNAL AUDIT DEPARTMENT
S.P.ZONE, DELHI
Mpl. Primary School Bldg.,
Ram Nagar, Arakshan Rd.
Pahar Ganj, New Delhi-55

No. F._____/IAD/SPZ/2012/_____ Dated___________

Subject: Physical verification & test check on account of Hackney Carriage Department,
S.P.Zone, for the period 01/04/2006 to 05/07/2011.

Please find enclosed herewith the Audit Inspection Report on account of Hackney Carriage
Department, S.P.Zone for the period 01/04/2006 to till date i.e.,05/07/2011. Para wise replies/comments
may be sent to the office of the undersigned within a period of the two weeks of the receipts of the
report

Internal Audit Officer

ZAP/S.P.Zone
The Administrative Officer,
S.P. Zone

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

Internal Audit Officer

ZAP/S.P.Zone
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MUNICIPAL CORPORATION OF DELHI

INTERNAL AUDIT DEPARTMENT
S.P.ZONE, DELHI
Mpl. Primary School Bldg.,
Ram Nagar, Arakshan Rd.
Pahar Ganj, New Delhi-55

No. F._____/IAD/SPZ/2012/_____ Dated___________

Subject: Physical verification & test check on account of Hackney Carriage Department,
S.P.Zone, for the period 01/04/2006 to 05/07/2011.

INTRODUCTION:

As per approved programmed the physical verification and test check on account of Hackney Carriage
Department, SP Zone, for the period 01/04/2006 to till date i.e.,05/07/2011 was conducted by the Zonal Audit
Party, S.P.Zone, during the period 01/07/2011 to 05.07.2011. The Audit Party consisting of the following staff
working under the control and supervision of Sh. S.K.Sachdeva, Internal Audit Officer, S.P.Zone conduted the
audit of the said office.

1 Sh. Nand Kishore Singh Accountant

2 Sh. Praveen kumar Gangwal L.D.C

Sh. D.N. Gautam held the post of A.O., S.P.Zone

PART-I (Previous Audit)

The following Audit Inspections Reports issued from time to time are still pending for final settlement
for want of replies from the Department:

1. F/884/IAD/SPZ/98/42 Dated 17/02/1998

2. F/931/IAD/SPZ/99/20 Dated 04/02/1999
3. F/1050/IAD/SPZ/2001/106 Dated 08/06/2001
4. F/1119/IAD/SPZ/2002/331 Dated 07/10/2002
5. F/1151/IAD/SPZ/2002/442 Dated 08/05/2003
6. F/1197/IAD/SPZ/2003/17 Dated 06/05/2004
7. F/1254/IAD/SPZ/2005/171 Dated 07/07/2005
8. F/1302/IAD/SPZ/2006/286 Dated 09/06/2006
9. F/1340/IAD/SPZ/2007/28 Dated 10/07/2007

It is requested that the earnest efforts may be made at your personal level to expedite replies to these
long outstanding reports. It is intimated that the non furnishing of the replies in time defeats the very purpose of
the audit and in passage of time, it becomes quite to difficult to pin point the responsibility in respect of such
paras in which serious irregularities may have been pointed out.

Your attention is also invited to the Commissioner’s instructions contained in the circular No.
F.10(87)/88/CA/F&G/635,dated 22/04/1988 vide which it has been laid down that the replies of Audit
Instruction/Report must be furnished within a period of two weeks.

It appears that the Department has failed to take notice of even the instructions issued by the
Commissioner.

PART-II (CURRENT AUDIT)

The following records were requisitioned for audit/scrutiny on test check basis vide office memo
no.IAD/ZAP/SPZ/2011/01, dated 01/07/2011.
1. Property register
2. ECR
3. Records r elating to license of Rikshaws & Tanga sites,
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4. PF & SB of the staff,

5. D & C register
6. G-8 Books, challans, income verification certificate,
7. Fine imposition records,
8. Fine recovery records,
9. Driver license register,
10. Tanga, Rickshaw parking records,
11. G-8 receipt register,
12. Previous audit reports (External and Internal)
13. Any other auditable records.

PARA NO.-1 NON-PRODUCTION OF RECORDS

Out of the above requisitioned records, records at sl. No.3, 4, 7, 10(P), 11, 12, 13, 17, 18, and 22 to 25
were not produced to the audit for inspection. For the rest of records, it is presumed that these records were not
kept by the officials or the production of the same has been avoided. The reason what so every may be clarified
to audit immediately.

PARA NO.2 PHYSICAL VERIFICATION OF RICKSHAWS LYING IN THE STORE LYING IN THE
STORE

During the course of audit it was reported by the staff of Hackney and Carriage Department that no fresh
Rickshaws was impound and not dismantle of Rickshaws as per direction of Hon’ble Court.

PARA NO.-3: IRREGULARITIES IN THE USED G-8 RECEIPT BOOKS.(SHORT DEPOSITED-RS.

6330/- AND EXCESS DEPOSITED-RS.1785/-)

During the course of the audit of the used G-8 Books of the Hackney Carriage Department, the
following irregularities were noticed:-

S. No. G-8 Numbers Date of Actual Amount Amount Short Excess

Deposit of G-8’s Deposited (In Rs.) (In Rs.)
(In Rs.) (In Rs.)
1 828066 to 76 08.04.08 4250/- 4900/- ----- 650/-
2 207056 to 82 09.06.08 3600/- 3575/- 25/- ------
3 191001 to 22 12.05.08 3050/- 3300/- ------ 250/-
4 29493 to 500 18.11.09 550/- 520/- 30/- ------
5 281001 to 17 03.10.09 975/- 985/- ------ 10/-
6 28201 to 22 16.10.09 1285/- 1685/- ------ 400/-
7 28257 to 68 21.10.09 675/- 670/- 05/- -----
8 662039 to 56 04.06.07 3375/- 325/- 3050/- -----
9 2901 to 73 15.12.09 5225/- 5155/- 70/- -----
10 230044 to 58 12.06.09 975/- 1025/- ----- 50/-
11 37001 to 75 20.04.09 5725/- 5525/- 200/- -----
12 54095 to100 12.04.07 2000/- 1325/- 675/- -----
13 654030 to 53 16.06.08 2325/- 2075/- 250/- -----
14 654054 to 57 18.06.08 1350/- 700/- 650/- -----
15 314061 to 81 22.05.09 1825/- 1775/- 50/- -----
16 11090 to 98 10.05.06 3000/- 3300/- ------ 300/-
17 735052 to 68 31.12.08 2525/- 2175/- 350/- ------
18 735071 to 100 05.01.09 6700/- 6800/- ----- 100/-
19 54095 to 100 12.04.07 2000/- 1325/- 675/- -----
20 349023 to 27 02.08.07 1700/- 1675/- 25/- -----
21 942076 to 92 21.01.08 4275/- 4300/- ----- 25/-
22 564048 to 86 27.08.07 6300/- 6050/- 250/- -----
23 945012 to 19 27.02.08 2750/- 2725/- 25/- -----
Total 6330/- 1785/-

It is clear that the dealing assistant has short deposited Rs. 6330/- and has excess deposited Rs. 1785/-.
However, the amount deposited short of Rs. 6330/- may be deposited in Municipal Treasury through G-
8/Challan under intimation to audit and reasons for excess deposit is explained to Audit immediately.
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In addition almost all the G-8 books shown with dim impression the figure and words are not readable.
In some case nothing is readable for example G-8 receipt no. 739079 dated 20.01.09 and 666001 to 666021
dated 8.9.08 (the date of G-8 book is also not readable) chances of late deposit can be ruled out. The reason of
dim impression is best known to record holder.

PARA NO.-3: IRREGULARITIES FOUND WHILE COMPARISON OF DELHI TRAFFIC POLICE

REGISTER WITH CHALLAN AND G-8’S

This register has been produced w.e.f. 04.04.08 to 01.12.09.

1. As per challan from G-8 no. 398057 to 78 Rs. 3600/- has been shown deposited in challan no.
1212/Ac dated 13.08.08 but in the register on 12.08.08 the G-8 begins from G-8 no. 398063 to
78 amounting to Rs. 1200/-, but no mention of G-8 no. 398051 to 62, needs clarification also
after 12.08.08 the date begins from 14.08.08 i.e. no page of 13.08.08 also needs clarification.
2. The challan dated 03.10.08 shown the G-8 no. 676003 onwards but no such G-8 was produced.
3. The challan shows that on dated 16.10.08 an amount of Rs. 1200/- has been deposited from G-8
no. 676041 to 56 and again on dated 21.10.08 an amount of Rs. 1525/- has been deposited vide
G-8 no. 676041 to 68, needs clarification.
4. Another series of G-8 book 295001 dated 9.03.08 has been shown in challan but no G-8 has
been produced.
5. In challan 296001 has been shown from 19.03.09 but no G-8 has been produced.

PARA NO.-4: AUDIT OBSERVATION OF AUCTION FILE SO PRODUCED TO AUDIT

1. The file of Auction so produced to audit, is w.e.f. 23/09/05 to 27/07/09 at noting side and w.e.f.
06/09/05 to 6/08/05 at correspondence side. But the three raid register w.e.f. 1/5/06 to 31/3/08(General)
and two register of Traffic Police w.e.f. 4/4/08 to 1/12/09 and 22/4/09 to 29/3/10 are produced to audit.
2. The auction file is showing auction of unclaimed C.Rickshaws seized during the raid during the raid is
in 95 nos. total and impounded up to 30/4/09, where as C.R. released up to 29/3/11 as per produced raid
register, it means the C.Rickshaw seized w.e.f. 1/5/09 to 29/3/10 are neither auctioned nor released.
3. The file so produced is not paged and numbered, except up to page no.11/N at noting side and page no.
81/C at correspondence side.
4. It is not mentioned the complete duration C.Rickshaw seized and remained unclaimed, only shown upto
which the C. Rickshaw were auctioned is only shown as up to 30/4/09 but from which date, it is not
mentioned any where in the auction file.
5. The list of 95 nos. of Rickshaw is shown prepared and placed in the file, is showing sr.no. and
C.Rickshaw no. only nothing else is shown. Neither the dates nor page nos. with sr. no. of unclaimed
Rickshaws is shown mentioned in the said list of 95 nos. of CR.
6. The relevant policy, rules regulations, and any circular in r/o Hackney Carriage Department is produced
to audit in spite of repeated requests for the same.

PARA NO.5:GENERAL OBSERVATIONS:

1. Cutting and over writing shown in almost all the record, even no any attestation by the authority
competent is shown.
2. Paging not done.
3. No paging certificate shown in the beginning of each record.
Clarifications to the above mentioned irregularities may be given to the Audit at the earliest.

INTERNAL AUDIT OFFICER

ZAP/S.P.ZONE