NORTH DELHI MUNICIPAL CORPORATION

INTERNAL AUDIT DEPARTMENT

SADAR PAHAR GANJ ZONE

M.C.PRY.SCHOOL,
RAM NAGAR
NEW DELHI.110055

No. F________/IAD/ZAP/SPZ/2016/_____ Dated:-___________

Sub:- Physical verification and test check audit report on accounts of M.O. I/C,
Allopathic Dispensary, Pahar Ganj, Sadar Paharganj Zone for the period from
01.4.2012 to 08.12.2015.

INTRODUCTION:-

The I.A.R. on the accounts M.O. I/C, Allopathic Dispensary, Pahar Ganj, Sadar
Paharganj Zone was conducted by Zonal Audit Party /S.P.Zone comprising of Sh.Sandeep
Kumar, A.O, Sh. Pradeep Rawat, A.A.O, Sh.Subhas Chand Mishra, Accounts Asstt., Sh. Satish
Chand Sharma, UDC, & Smt. Rama LDC. The audit was conducted during the period w.e.f.
08.12.2015 to 12.12.2015.

Dr. S.N. Behara was holding the post of accounts M.O. I/C, Allopathic Dispensary,
Pahar Ganj, Sadar Paharganj Zone at the time of audit.

AIMS AND OBJECTIVES

The primary aim of the department is to provide best possible treatment to the
patient/pensioners along with providing them medicine and maintenance of record in
this regard.

HOD/H.O.S/D.D.O’s/CASHIERS

The following officials have served as HOD/HOD/DDO/Cashier during.

S. No. HOD Head of DDO Cashier

Office
1. Dr. Surender Dr. Akshay Dr. Akshay ---------
Kumar, Addl. Kumar, CAMO Kumar, CAMO
DHA
-----------

Budget Allocation and Expenditure for the year. 2012-13 to 2015-16.

Budget Year Expenditure up to Excess/Saving

year ending
Not Provided

Statutory Audit:-

No audit report of statutory audit was provided to the audit party.

Vacancy Statement: Not provided by the department.

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

Posts
Sanctioned

Maintenance of Records:-

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

Old Audit Report:-

There were 23 outstanding audit paras in r/o the department, out of which 4 paras
has been settled. The remaining 19 para’s have been incorporated with current audit
report as part-I (old audit report).

(A)
S. No. Year Total Para Para no. Outstanding
Para’s Settled of para’s with
Settled Para No.
Para’s
1. 1.4.1972 to 31.03.1977 6 Nil --- 6
2. 1989-90 to 21.08.1991 3 Nil --- 3
3. 1991-92 to 27.02.1995 5 2 --- 3
4. 1995-96 to 20.05.1999 5 1 --- 4
5. 24.05.1999 to 18.03.2004 4 1 --- 3
Total 23 4 --- 19

(B) Details of Old Recovery

S. No. Year Total old Amount Balance

Recovery Recovered Recovery
In Rs. against Paras
(Amount in
Rs. Para wise)
1. 1.4.1972 to 31.03.1977 Nil ---- Nil
2. 1989-90 to 21.08.1991 Nil ---- Nil
3. 1991-92 to 27.02.1995 Rs. 155/- Rs. 155/- Nil
4. 1995-96 to 20.05.1999 Rs. 52/- Rs. 52/- Nil
5. 24.05.1999 to 18.03.2004 Rs. 134/- Rs. 134/- Nil
Total Rs. 241/- Rs. 241/- Nil

Current Audit Report

During the course of current audit, 01 audit Memo highlighting various

regularities/discrepancies was issued. Department has shown no compliance to settle this
audit Memo. So all the audit objections have been incorporated in current audit report.

Details of Current Recovery: Nill.

The Internal Audit Report has been prepared on the basis of information furnished
and records produced by the department concerned.

This party disclaims any responsibility for any misinformation and/of non-information
on the part of audittee.

IAO/ZAP/SPZ

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PART-II (CURRENT AUDIT)

The following records were requisitioned for Audit/Scrutiny vide letter

No.IAD/ZAP/SPZ/2015/01 dated 08.12.2015:

1. Stock Books
2. Indent/Challan
3. OPD record
4. Daily Indent
5. Instrument record
6. Property register
7. Medicine/Instrument expiry date register
8. Electricity bill record
9. Water bill record
10. Attendance register with Biometric sheet
11. Any other auditable record

PARA NO.1: NON PRODUCTION OF RECORDS:

Out of the above requisitioned record, record at serial number 01, 02, 04(P), 05, 06
and 10 (P) were produced to audit. Rest of the records either not being maintained or the
production of the same appears to have been avoided, reasons to which may be explained
to audit. It is further observed that no complete/chain/linked record has been produced
with regards to the record so produced to audit in spite of repeated efforts, the reasons
best known to the deptt.

However, as a result of test check of record whatever produced to audit the

following irregularities/omissions/errors/lapses etc. come to the notice of audit which are
given below:

PARA NO. 02: PHYSICAL VERIFICATION OF MEDICINE DISTRIBUTION WINDOW OF THE

DISPENSARY.
The physical verification of the medicine distribution window of the dispensary was
not possible by audit due to non- up to date entries (entries made in the register up to
04.11.2015 only) found in the sub stock register maintained for the window for record of
receiving of medicine from the store of the dispensary and daily issue/distribution of these
medicines to the patients. Only the entries found made up to date in the daily consumption
register maintained in the window.
As per entries in the Master Stock Register 2015-16, the several medicines were
issued to window of the dispensary but same were not shown as received/entered in the
sub stock book 2015-16.
Daily balance in the stock registers maintained for the store and window were not
checked by the superior authority ie, MO I/C, of the dispensary.
An Audit Memo vide no. 02/IAD/ZAP/SPZ/2015 dated 08.12.2015 in this matter
issued to the department but no reply made by the department till date.
Reason for non up to date entries in the sub stock book may be clarified to audit.

PARA NO. 03: IMPROPER MAINTENANCE OF INSTRUMENT REGISTER.

On scrutiny of Instrument Register for the period 1983 to the date of this audit, it was
observed by the audit party that the said Instrument Register was not properly maintained
by the department as the following irregularities were found in it:-

The various instrument items were shown to audit lying/ kept in the store since
long and not possible to count these various items separately and only few items of these
instruments were countable which audit verified in the instrument register after talley
from the balance in the register.
The items seems unserviceable/ condemned as per pharmacist of the dispensary
and accordingly audit adviced to the MO I/C of dispensary to take appropriate action for

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the auction of the items which were unserviceable/ condemned at the earliest so that fair
value of these items could be obtained in auction.

PARA NO. 04: IMPROPER MAINTENANCE OF PROPERTY REGISTER.

1. The register provided to audit was started w.e.f 2001-02 onward.

2. No periodic check done by the superior authority.
3. No separate register was made for the unserviceable/ auction able items and kept in
this register.
4. At page number 19 National Flags shown 02, but not shown to audit.
5. The property/ instruments purchased on or after 13.7.2013 shown in the register
were issued to the concerned section of the clinic and balance shown nil. Is a totally
wrong procedure as property cannot be shown as nil in the register until it is existing
and till the auction of the same.
The above said observations of the audit may justify.

PARA NO. 05: IRREGULARITIES/DISCREPANCIES IN INDENTED ITEMS.

During the cross check of Indent and Stock Book the following irregularities/
discrepancies were notice by audit:-
1. Indented item at s.no. 129 vide indent number 32840 dated 31.8.2015, Methyl
coalmine 1500 mg received 2000 number but in the stock register the quantity
entered 1500 numbers. Short entry of 500 numbers in SB needs clarification.
2. In Indent no. 32840 dated 31.8.2015 , Tab Vitamin B Complex Therapeutic 2000nos.
entered at s.n. 17 and same medicine again entered at s.no. 122 of the same indent
for 5000numbers ie, the same item entered in indent twice.

3. In Indent no. 34290 dated 23.9.2015 , Iron drop( Chocofer drops) containing 25 mg
iron and folic Acid 0.2 mg+ Lysine 200 mg. for 100 nos, entered at s.n. 37 and same
medicine again entered at s.no. 72 for 100nos. of the same indent ie, the same item
entered in indent twice.

The above said irregularities/discrepancies be clarified to audit.

PARA NO.06: OTHER IMPORTANT AUDIT OBSERVATIONS:

1. No paging certificate at the beginning of the SB given by the competent authority.

2. Cuttings/Overwriting was found in many places of SB without any attestation by
superior authority.
3. In some places of SB the gap of one line (left blank) found between the entries of
issued items.

INTERNAL AUDIT OFFICER

ZAP/ S.P.ZONE

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 NORTH DELHI MUNICIPAL CORPORATION
INTERNAL AUDIT DEPARTMENT
SADAR PAHARGANJ ZONE

No. F______IAD/ZAP/SPZ/2016/ Dated:

Sub:- Physical verification and test check audit report on accounts of M.O. I/C,
Allopathic Dispensary, Pahar Ganj, Sadar Paharganj Zone for the period from
01.4.2012 to 08.12.2015.

……………….

Please find enclosed herewith the Audit Inspection Report on account of Allopathic
Dispensary, Pahar Ganj, Sadar Paharganj Zone for the period from 01.04.2012 to 08.12.2015. Para
wise replies/comments be sent to the office of the undersigned within a period of the four weeks of the
receipts.

Internal Audit Officer

ZAP/ S. P. Zone
M. O. I/C,
Allopathic Dispensary,
Pahar Ganj
S. P. Zone

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

Internal Audit Officer

ZAP/SPZ.

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