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NORTH DELHI MUNICIPAL CORPORATION

INTERNAL AUDIT DEPARTMENT
ZONAL AUDIT PARTY, CITY ZONE

No. F.______/IAD/ZAP/CZ/2017 Date

Subject: Physical verification & test check audit on account of Treasury & Accounts
Department, City Zone, for the period 01.4.2015 to 31.3.2016.

Please find enclosed herewith the Audit Inspection Report on account of Treasury &
Accounts Department, City Zone for the period 01.4.2015 to 31.3.2016. 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/City Zone

Assistant Commissioner
City Zone

Copy to:

1. Deputy Commissioner CZ, for information pl.

2. D.C.A (I.A.D) for information pl.
3. Accounts officer City Zone
4. Office Copy.

Internal Audit Officer

ZAP/City Zone

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NORTH DELHI MUNICIPAL CORPORATION

INTERNAL AUDIT DEPARTMENT
ZONAL AUDIT PARTY, CITY ZONE

No. F____ /IAD/ZAP/CZ/2017 Dated

Subject: Physical verification & test check audit on account of Treasury & Accounts
Department, City Zone, for the period 01.4.2015 to 31.03.2016

INTRODUCTION:

As per approved programme the physical verification and test audit on account of
Treasury & Accounts Department, City Zone, for the period 01.4.2015 to 31.3.2016was
conducted by the Zonal Audit Party, City Zone, during the period 20.03.2017 to 31.03.2017.
The Audit Party consisting of the following staff working under the control and supervision of
Smt. Swarna Kumari, Internal Audit Officer, City Zone conducted the audit of the said
department.

1. Sh. K.K.J.R.K.Prasad AAO

2. Sh. Subhash Mishra Acctt. Assistant
3. Sh. Sandeep Kumar Vashist Acctt. Assistant
4. Smt. Kiran Negi H.C

Sh. Nand Kishore was holding the post of Accounts Officer at the time of audit.

AIMS AND OBJECTIVES

The aim and objectives of the Treasury & Accounts Department is to control and maintain
the account of receiving the fund from HQ and expenditure according to budget allocation by way
of passing the bills received from the various department of the concerned Zone as well as other
important works such as fixation of pay of the zonal employees, distribution of pension to the
pensioners, sending demand to HQ for release of fund etc.

HOD/H.O.S/D.D.O’s/CASHIERS

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

S. HOD Head of Office DDO Cashier

No.
Smt. Raj Rani Smt. Kamla Wati Bhupinder
Sh. S. R. Kataria ADC/ CZ AO/CZ Dutta
Deputy commissioner CZ JSA

Budget Allocation and Expenditure for the year

Budget Year Expenditure up to year ending Excess/Saving

NA

Statutory Audit:-

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

Vacancy Statement:

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

1.
2.
3.

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Maintenance of Records:-

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 97 audit Para’s outstanding the department has made compliance of as such nil
Para’s settled. The remaining 97 Para’s have been incorporated with current audit report as part-I (old
audit report).

DETAILS OF OLD AUDIT REPORT:-

S.N Period of Date No & date of letter under Paras settled Para M. value
account of audit which report was issued outstanding
audited No of No. of G.P M.V.P
paras paras
settled
01 1969-70 21 to F.1570/IAD/KBZ/15 45 45 -
31.07.1971 dt. 27.12.74
02 1985-86 16 to F.243/IAD/DAP-III/84/K. 04 04
31.12.1987 gate
dt. 22.05.84
03 1988-89 to 13.05.1992 F.608/IAD/CZ/92/218 dt. 07 07
1991-92 19.10.92
04 1993-94 to 11 to F.674/IAD/CZ/93/104 12 Nil 10 02 Rs.200/-
10.07.1997 17.07.1997 dt. 31.12.93
05 11.07 .97 to 16 to F.757/IAD/CZ/95-96/03 16 Nil 15 01 Rs.867/-
15.11.2000 22.11.2000 dt. 2204.96
06 04.02.08 to 21.12.2010 F.794/IAD/CZ/96/12 13 Nil 11 02 Rs.10216/
31.03.2010 dt. 06.02.97 -

01.04.12 to 10.08.15 to F.1594/IAD/ZAP/CZ/2016/9 11 nil 09 02 Rs.2737/-

07 31.03.2015 26.08.2015 0
Dated 09.09.2016
TOTAL 108 nil 101 07 Rs.14020/
--

Details of Current Recovery (Audit Period 01.4.2015 to 31.03.2016.):-

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

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 auditee.
PART-II (CURRENT AUDIT)

The following records were requisitioned for audit/scrutiny on test check basis vide this office
memo no. 01/IAD/ZAP/CZ/2017 dated 20.03.2017

1. All treasury challans and income registers ( comparison of both records)

2. Comparison of challans with bank receipts at zone and head quarters.
3. Head wise comparison of income reported by zones with receipts at HQ
4. Records of dishonored cheques and their treatment
5. G8 books and challans if any
6. Income and chest registers.
7. Reports/MIS submitted by collection banks.
8. Daily reports of collection submitted by banks
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9. Records relating to attachment of accounts on various counts at zonal as well as Head

quarters level.
10. Any other records related to realization/deposit of income.

PARA NO-1. NON-PRODUCTION OF RECORD

Out of the above requisitioned records, items at S. No. 1,2,3,4, 6,7 &,8 were
shown/produced to audit for verification and test check audit. Rest of the records requisitioned
vide above mentioned requisition has not been produced to audit for scrutiny. Either the record
is not maintained or the production of the same appears to have been avoided, reasons to which
best known to the department. If, any irregularity/discrepancy is found in the non-produced
record, at any stage, the whole responsibility will lie on the department itself.

However, as a result of test check audit of the records whatever produced to audit, the
following discrepancies/omissions/errors etc., came to the notice of the audit

PARA NO.02 DIFFERENCE/VARIATION IN BANK STATEMENT (CHEQUE) AND

TREASURY CASH BOOK
While scrutinizing the statement relating to cheque provided by the
Horticulture department with the cash book maintained by the zonal treasury (CZ) the
following variations were noticed:-

S.N Date Amount deposit in Amount received as Short Excess

Zonal treasury Per Bank statement
01 10.04.2015 30,85,243/- 30,84,943 Rs.3000/-
02 15.04.2015 03,59,067/- 03,61,337/- Rs.2270/-
03 18.06.2015 05,06,077/- 05,06,677/- Rs.600/-
04 28.06.2015 28,37,590/-
29.06.2015 38,44,724/-
66,82,314/- 66,44,166/- Rs.38148/-
05 30.06.2015 15,62,899/- 16,01.047/- Rs.38148/-
06 03.08.2015 22,62,284/- 22,62,194/- Rs.90/-
07 06.08.2015 09,19,615/- 10,17,349/- Rs.97,734/-
08 10.08.2015 24,71,334/- 24,71,734/- Rs.400/-
09 09.09.2015 02,18,801/- 02,18,301/- Rs.500/-
10 12.10.2016 03,90,735/- 03,90,736/- Rs.01/-
11 24.02.2016 23,22,764/- 23,22,766/- Rs.02/-
12 03.2016 05,31,423/- 05,38,423/- Rs.7000/-

Reason for the above variation be explained to audit.

PARA NO.03: NON-VERIFICATION OF REMITTANCE INTO MUNICIPAL TREASURY

As per Para 22.3.2 of CPWD Code, for any payment made into treasury, a consolidate receipt
should be prepared in Form -50 for all those remittances made into treasury and sent to the Accounts
Officer of the concerned Zone for verification in the first week of the month following the month to
which the same pertains. The worthy Commissioner has also issued instruction vide circular
No.PSC/790/2009 dated 06.08.2009 for the same. But, it has been noticed that the instructions as
contained in the CPWD code and Commissioner circular are not being followed in the office of
Municipal Magistrate (DEMS) City Zone. Amount remitted in the treasury during the audit period
may please be got reconciled and a certificate of reconciliation be obtained from the treasury Officer
i.e. Accounts Officer of the Zone and be furnished to audit.

PARA.NO.04. REGARDING DISHONOUR CHEQUES

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A test check of the conversion and parking charge registers, it has been observed that a
numbers of cheques as mentioned below are dishonored

S. Cheque No.& Account no. Bank name Amount

No. date
1. 285444 SB 523010113741 ING Vysa Bank Ltd. Rs.215119/-
Dt.31.07.2015 Chandni Chowk
2. 000028 05531000011552 HDFC Rs.215119/-
Dt. 31.07.2015
3. 000044 05531000011569 ING Vysya Bank Ltd. Rs.215119/-
Dt.31.07.2015

Total Rs. 06, 45,357/-

The department concerned is directed to take necessary action for the recovery of above - said
amount from the concerned property owners either in cash or DD and deposit the same in the
Municipal treasury under intimation to Audit.

PARA NO. 05 CHECKING OF INCOME CASH BOOK WITH BANK STATEMENT

While comparing the Income Cash Book, maintained in the Zonal Treasury City Zone
with the Bank statement relates to property tax for the financial 2015-16, it has been noticed
almost all the entries are tallied except the following:-

S.No. Date of deposit Total as per Total as per Cash /Cheque excess
cash book Bank Statement
01 22.05.2015 Rs.63029/- Rs.67881/- cash Rs.4852/-

Department may explain the reasons for depositing of excess in Municipal Treasury.

PARA NO. 06:- UNREALIZED RECOVERY OF NDMC DUES OF RS. 5,72,361/-

DUE TO DISHONORED CHEQUES

During the checking of Dishonour cheque statement/register for the period 01.04.2015
to 31.03.2016, it has come to the notice that some cheques were dishonoured due to different
reasons but not realized till date. The details are given below as under:-

S.
Property Address Cheque No. Amt.
No.
01 355 old lajpat rai market 003443 5247/-
02 2186 masjid khajoor kinari bazar 498187 830/-
03 1333 krishna /IV Gali Guliyan Dariba kalan 816982 2646/-
04 3350/1 peepal /VI mahadev hauz Qazi 005713 1112/-
05 535/25 /Mahalaxmi market haider quli 969521 256/-
06 1349/3 GF katra lehswa Chandni chowk 210834 522/-
07 1346-1375 shop no. 42 210836 283/-
08 948 kucha kabil Attar Chandni chowk 061361 480/-
09 948 B kucha kabil Attar Chandni chowk 061362 636/-
10 1864/13 GF Cheera khana nai sarak 000119 378/-
11 2525 TF naiwara Chawari bazar 538098 1415/-
12 895/2 S. P. M Marg 646496 2670/-
13 2008 Kinari bazar Chandni chowk 359410 552/-
14 2404 /IX phatak habash khan
15 2675-76/III naya bazar 031777 9290/-
16 4624 mahavir bazar cloth market 315331 2660/-
17 10 N S. Marg Daryaganj 046311 7712/-
18 2610 -2619/III Room no. /201 202 SF naya bazar 943975 2625/-
19 2773-B/GF/III Gali mughalan hamilton road mori Gate 192404 4050/-
20 2250-57/IV gali kinari bazar 808475 8818/-
21 279/377/VI H. H. Quli Chandni chowk 361867 66222/-
22 581/GF/V katra Asharfi Chandni chowk 385669 12154/-
23 1331 TF vaidwara 110841 8500/-
24 2331/XI kucha chellan 001349 47553/-

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25 3415/XI 199783 5414/-

26 6500 /VI Fathepuri 045522 3066/-
27 933/IX GF 000088 13917/-
28 1881-1891 , 1908 to 1909/IX 565342 5000/-
29 1915/IX Turkman Gate 565340 5000/-
30 3164-65 lal Darwaza Sita ram bazar 072501 10061/-
31 3164-65 lal Darwaza Sita ram bazar 663925 2701/-/-
32 3164-65 lal Darwaza Sita ram bazar 121319 5476/-
33 3164-65 lal Darwaza Sita ram bazar 663926 10061/-
34 1975-76/II pv tno. 301-303 TF katra lachu singh 024285 14017/-
35 3479/IX shop no. 3 Ff Gali bajrang bali Chawri bazar 771055 5279/-
36 1610 Gali khattiyan Rodgran lal kuan 086549 1756/-
37 2941/VIII GF, FF, Turkman Gate 040679 1976/-
38 1374/10 FF/II Chandni chowk 012655 744/-
39 3675-77-78-79/XI Daryaganj 150772 7547/-
40 2751/V FF nai Sarak 649903 2453/-
41 2751/V FF nai Sarak 649901 2453/-
42 2751/V FF nai Sarak 649902 2453/-
43 2751/V FF nai Sarak 145234 2453/-
44 1479,81, to 1486 /II Chandni chowk 001827 8614/-
45 1564-7/37 GF nai Sarak 307959 319/-
46 4969/200 Sf Sirkiwalan 355291 786/-
47 4990/VII GF hauz Qazi 873941 14819/-
48 4787/81/VII SF hauz Qazi 001632 1519/-
49 shop no. 1205 GF Faseel Road 051504 1830/-
50 263/part/VIII GF FF Ajmere Gate 203413 17600/-
51 904 Gali inder Wali bazar sita ram 150387 9425/-
52 2208/25 GF /VIII kalan masjid bazar Sita ram 013341 13417/-
53 2255/14/10/II TF 4th floor h. C. Sen Road Chandni
342453 4298/-
chowk
54 519/II GF katra neel 752926 6237/-
55 shop n. 1994-95/6 FF bhagirath palace 709943 2608/-
56 shop no. No. 956/3 kucha kabil Attar Chandni chowk 357637 6372/-
57 2119/21/2C SF bhagirath palce Chandni chowk 000418 2907/-
58 2194/SF Chah Indara bhagirath palace 462740 13095/-
59 829/13 katra neel chandni chowk 346363 4020/-/-
60 shop no. 20 Shastri market Dda Flats mata sundari road 052867 14376/-
61 shop no. 24 Gandhi market 047775 533/-
62 524 khari baoli 000264 14003/-
63 1386-87 FF, SF,/II Chandni chowk 055801 16722/-
64 617 katra ishwar bhawan khari baoli 429600 15000/-
65 3168 lal Darwaza sita ram bazar 606161 4686/-
66 25/X FF Floor Daryaganj 207710 46929/-
67 shop no. 20 Asaf Ali Raod tikona market 050203 3580/-
68 2141/IV kinari bazar 369403 1127/-
69 shop no. 2192 kinari bazar 931634 5847/-
70 228 and 229/IV SF kinari bazar 333802 8270/-
71 4946 to 4948 /VI Chandni chowk 921679 22738/-
72 4882/VI GF Chandni chowk 000095 9997/-
73 3117-20 3129-30/VI SF mohalla Dassan 590359 3455/-
74 shop no. 3986/VI Chawari bazar 601667 6559/-
TOTAL 5,72,361/-

A Municipal loss of Rs. 5,72,361/-(Excluding penalty, waiver of rebate and other

charges) noticed for the period of audit. Department, is requested to intimate that further action
has been taken to recover the above said outstanding amount.
Tendering of cheques in payment of Municipal dues without having sufficient funds,
Signatures Required and Payment stopped etc. which ultimately dishonor by the banks
tantamount to willful evasion of tax by the assesses. Prescribed Penal action be taken in all
such cases against the defaulters on priority basis under intimation to audit. The recoveries
realized and unrealized against cheques dishonored in previous years may also be checked and
necessary action be taken and audit be intimated accordingly. The above said cases are only

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illustrative being test checked. The possibility of similar type of recoveries in other cases could
not be ruled out by audit. Dy. A&C/CZ is also requested to review all such type of cases and
effect necessary recovery action, if any.

Para No. 7:- No Minus action of Dishonored cheques in Monthly Accounts

While conducting the audit of revenue for the year 2015-16 it has been found from
Dishonors cheque file , that in total 117 numbers of cheques amounting to Rs.3200386/- have
been shown dishonored during the year .
During the course of audit while checking the treatment of dishonored cheques in
monthly accounts prepared by Zonal Accounts Department, it has been noticed that , no
adjustment has been shown for dishonored cheques in Monthly Account Statement. . So,
Accounts Officer CZ is requested to give the reasons for not initiating the adjustment of
dishonored cheques in Monthly Account for the year 2015-16.

S.N Department Cheque Date of issue Amount Name of bank Date of

no. Received of
bank
01 A&C 030691 15.04.2015 6000/- Allahabad Bank 06.05.2015
02 A&C 000006 16.04.2015 2651/- Kotak Mahindra Bank 06.05.2015
03 A&C 010778 31.03.2015 1736/- Dena Bank 06.05.2015
04 A&C 065646 31.03.2015 27138/- Allahabad Bank 06.05.2015
05 A&C 035285 30.03.2015 6228/- Union Bank 06.05.2015
06 A&C 959861 31.03.2015 22645/- Ing Vysya Bank 06.05.2015
07 A&C 259210 11.03.2015 7000/- UBI 06.05.2015
08 A&C 000034 25.03.2015 61355/- Bank Of India 06.05.2015
09 A&C 038941 07.04.2015 28751/- UBI 06.05.2015
10 EE(E)-1 972658 29.12.2015 500/- Oriental Bank Of Commerce 06.05.2015
11 EE(B) CZ 000023 04.04.2015 9563/- HDFC 07.05.2015
12 A&C 069407 10.04.2015 5800/- Union Bank 07.05.2015
13 A&C 216871 02.05.2015 13879/- J&K Bank 02.06.2015
14 A&C 167745 09.05.2015 2699/- Oriental Bank Of Commerce 02.06.2015
15 A&C 361428 19.05.2015 14946/- SBI 02.06.2015
16 A&C 374195 20.05.2015 38698/- PNB 02.06.2015
17 A&C 374196 20.05.2015 38968/- PNB 02.06.2015
18 A&C 000546 04.06.2015 1285/- Kotak Mahindra Bank 24.06.2015
19 A&C 541958 28.05.2015 3924/- The South Indian BankLtd 24.06.2015
20 A&C 233709 28.05.2015 707/- Karnataka Bank Ltd. 24.06.2015
21 A&C 792111 12.06.2015 33132/- UCO Bank 24.06.2015
22 A&C 165989 12.06.2015 525/- VOI 24.06.2015
23 A&C 739936 10.06.2015 3491/- HDFC 24.06.2015
24 A&C 676704 12.06.2015 33019/- PNB 24.06.2015
25 A&C 681983 11.06.2015 4385/- SBI 24.06.2015
26 A&C 000004 11.06.2015 675/- BOB 24.06.2015
27 A&C 000003 11.06.2015 525/- BOB 24.06.2015
28 A&C 579517 10.06.2015 321/- Not mentioned 30.07.2015
29 A&C 912166 26.06.2015 44510/- Not mentioned 30.07.2015
30 A&C 912165 26.06.2015 21233/- Not mentioned 30.07.2015
31 A&C 082363 29.06.2015 17966/- Not mentioned 30.07.2015
32 A&C 110420 29.06.2015 4333/- Not mentioned 30.07.2015
33 A&C 550199 30.06.2015 23203/- Not mentioned 30.07.2015
34 A&C 000675 27.06.2015 2751/- Not mentioned 30.07.2015
35 A&C 900875 29.06.2015 5248/- Not mentioned 30.07.2015
36 A&C 993769 18.06.2015 1312/- Not mentioned 30.07.2015
37 A&C 424704 16.06.2015 5276/- Not mentioned 30.07.2015
38 A&C 188895 16.06.2015 2598/- Not mentioned 30.07.2015
39 A&C 362748 16.06.2015 44286/- Not mentioned 30.07.2015
40 A&C 031127 30.06.2015 526/- Not mentioned 30.07.2015
41 A&C 000193 06.07.2015 24724/- Not mentioned 30.07.2015
42 A&C 000593 15.05.2015 592/- Not mentioned 30.07.2015
43 A&C 854374 26.06.2015 1158/- Not mentioned 30.07.2015
44 A&C 148891 26.06.2015 12852/- Not mentioned 30.07.2015
45 A&C 685157 14.06.2015 2828/- Not mentioned 30.07.2015

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46 A&C 505067 15.06.2015 520/- Not mentioned 30.07.2015

47 A&C 106152 11.06.2015 700/- Not mentioned 30.07.2015
48 A&C 106153 11.06.2015 1718/- Not mentioned 30.07.2015
49 A&C 000062 18.06.2015 1668/- Not mentioned 30.07.2015
50 A&C 000606 30.06.2015 16425/- Not mentioned 30.07.2015
51 A&C 527751 29.06.2015 6119/- Not mentioned 30.07.2015
52 A&C 010387 25.05.2015 1095/- Not mentioned 30.07.2015
53 A&C 125756 26.12.2014 9000/- Not mentioned 30.07.2015
54 A&C 512940 30.03.2015 49210/- Not mentioned 30.07.2015
55 A&C 002407 11.06.2015 5839/- Not mentioned 19.08.2015
56 A&C 001102 21.07.2015 100000/- Not mentioned 19.08.2015
57 A&C 000052 18.06.2015 15096/- Not mentioned 19.08.2015
58 A&C 003580 04.08.2015 11642/- Not mentioned 19.08.2015
59 A&C 002802 31.07.2015 215119/- Not mentioned 19.08.2015
60 A&C 033625 31.07.2015 3157/- Not mentioned 19.08.2015
61 A&C 002801 31.07.2015 215119/- Not mentioned 19.08.2015
62 A&C 009022 21.07.2015 97734/- Not mentioned 19.08.2015
63 A&C 113741 31.07.2015 215119/- Not mentioned 19.08.2015
64 A&C 001396 01.08.2015 4135/- Not mentioned 19.08.2015
65 A&C 194682 04.08.2015 8164/- Not mentioned 19.08.2015
66 EE(B)CZ 203774 09.06.2015 10/- Not mentioned 19.08.2015
67 EE(B)CZ 307333 30.07.2015 64613/- Not mentioned 19.08.2015
68 EE(B)CZ 667745 30.07.2015 104260/- Not mentioned 19.08.2015
69 EE(B)CZ 883898 05.08.2015 4715/- Not mentioned 19.08.2015
70 EE(B)CZ 002818 07.08.2015 17736/- Not mentioned 21.08.2015
71 EE(B)CZ 012205 07.08.2015 30066/- Not mentioned 21.08.2015
72 EE(B)CZ 001396 01.08.2015 4135/- Not mentioned 21.08.2015
73 EE(E)-1 004789 23.03.2015 150/- Not mentioned 04.09.2015
74 A&C 886845 07.08.2015 5751/- Not mentioned 04.09.2015
75 A&C 000140 18.06.2015 15096/- Not mentioned 04.09.2015
76 A&C 794171 20.08.2015 38355/- Not mentioned 04.09.2015
77 EE(B)CZ 285444 31.07.2015 215119/- Ing Vysya Bank 19.08.2015
78 EE(B)CZ 000028 31.07.2015 215119/- HDFC 19.08.2015
79 EE(B)CZ 000044 31.07.2015 215119 HDFC 19.08.2015
80 EE(B)CZ 181541 22.07.2015 5334/- Not mentioned 27.11.2015
81 EE(B)CZ 181542 22.07.2015 5334/- Not mentioned 27.11.2015
82 A&C 086119 29.10.2015 10752/- Not mentioned 27.11.2015
83 A&C 045641 09.09.2015 1522/- Not mentioned 27.11.2015
84 A&C 036373 21.09.2015 33734/- Not mentioned 27.11.2015
85 A&C 177546 08.09.2015 16470/- Not mentioned 27.11.2015
86 A&C 432570 07.09.2015 18465/- Not mentioned 27.11.2015
87 A&C 000037 15.12.2015 11488/- Not mentioned 27.11.2015
88 A&C 139224 19.12.2015 29254/- Not mentioned 15.01.2016
90 A&C 771056 24.09.2015 3820/- Not mentioned 15.01.2016
91 A&C 669465 24.09.2015 3820/- Not mentioned 15.01.2016
92 EE(E)-1 00799 07.11.2015 15500/- Not mentioned 29.03.2016
93 A&C 601670 31.12.2015 4686/- Not mentioned 29.03.2016
94 A&C 215967 30.06.2015 2235/- Not mentioned 30.07.2015
95 A&C 031777 30.06.2015 9290/- Not mentioned 30.07.2015
96 A&C 046311 15.06.2015 7712/- Not mentioned 30.07.2015
97 A&C 006504 nil 2660/- Not mentioned 19.08.2015
98 A&C 943975 07.10.2015 2665/- Not mentioned 27.11.2015
99 A&C 808475 27.08.2015 8818/ Not mentioned 27.11.2015
100 A&C 361867 28.08.2015 62222/- Not mentioned 27.11.2015
101 A&C 192404 21.09.2015 4050/- Not mentioned 27.11.2015
102 A&C 385669 09.10.2015 12154/- Not mentioned 27.11.2015
103 A&C 771055 12..09.2015 5279/- Not mentioned 27.11.2015
104 A&C 045522 18.12.2015 3066/- Not mentioned 27.11.2015
105 A&C 024285 23.12.2015 14017/- Not mentioned 27.11.2015
106 A&C 199783 11.12.2015 5414/- Not mentioned 27.11.2015
107 A&C 663926 31.12.2015 10061/- Not mentioned 27.11.2015
108 A&C 663925 31.12.2015 2701/- Not mentioned 27.11.2015

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109 A&C 121319 06.01.2016 5476/- Not mentioned 27.11.2015

110 A&C 072501 31.12.2015 10061/- Not mentioned 15.01.2016
111 A&C 001349 19.11.2015 47553/- Not mentioned 15.01.2016
112 A&C 000088 23.11.2015 13917/- Not mentioned 15.01.2016
113 A&C 110841 16.11.2015 8500/- Not mentioned 15.01.2016
114 A&C 565342 02.12.2015 5000/- Not mentioned 15.01.2016
115 A&C 565340 02.12.2015 5000/- Not mentioned 15.01.2016
116 A&C 342453 26.02.2016 4298/- Not mentioned 29.03.2016
117 A&C 649902 29.02.2016 2453/- Not mentioned 29.03.2016
118 A&C 649901 29.02.2016 2453/- Not mentioned 29.03.2016
119 A&C 649903 29.02.2016 2453/- Not mentioned 29.03.2016
120 A&C 357637 14.03.2016 6372/- Not mentioned 29.03.2016
121 A&C 150387 05.03.2016 9425/- Not mentioned 29.03.2016
122 A&C 203413 04.03.2016 17600/- Not mentioned 29.03.2016
123 A&C 051504 11.03.2016 1830/- Not mentioned 29.03.2016
124 A&C 709943 27.02.2016 2608/- Not mentioned 29.03.2016
125 A&C 752926 01.03.2016 6237/- Not mentioned 29.03.2016
126 A&C 145234 25.02.2016 2453/- Not mentioned 29.03.2016
127 A&C 921679 23.02.2016 22738/- Not mentioned 29.03.2016
127 A&C 052867 23.02.2016 14376/- Not mentioned 29.03.2016
128 A&C 355291 20.02.2016 786/- Not mentioned 29.03.2016
129 A&C 346363 18.02.2016 4020/- Not mentioned 29.03.2016
130 A&C 462740 16.02.2016 13095/- Not mentioned 29.03.2016
131 A&C 000418 25.02.2016 2907/- Not mentioned 29.03.2016
132 A&C 931634 26.02.2016 5847/- Not mentioned 29.03.2016
133 A&C 369403 15.03.2016 1127/- Not mentioned 29.03.2016
134 A&C 001827 14.03.2016 8614/- Not mentioned 29.03.2016
135 A&C 590359 27.01.2016 3455/ Not mentioned 29.03.2016
136 A&C 207710 05.02.2016 46929/- Not mentioned 29.03.2016
137 A&C 000095 25.01.2016 9997/- Not mentioned 29.03.2016
138 A&C 150772 17.01.2016 7547/- Not mentioned 29.03.2016
139 A&C 307959 16.02.2016 319/- Not mentioned 29.03.2016
140 A&C 873941 12.02.2016 14819/- Not mentioned 29.03.2016
141 A&C 047775 17.02.2016 533/- Not mentioned 29.03.2016
142 A&C 000264 16.02.2016 14003/- Not mentioned 29.03.2016
143 A&C 333802 05.01.2016 8270/- Not mentioned 29.03.2016
144 A&C 001632 29.12.2015 1519/- Not mentioned 29.03.2016
145 A&C 055801 31.12.2015 16722/- Not mentioned 29.03.2016
146 A&C 429600 31.12.2015 15000/- Not mentioned 29.03.2016
147 A&C 601667 31.12.2015 6559/- Not mentioned 29.03.2016
148 A&C 50203 31.12.2015 3580/- Not mentioned 29.03.2016
149 A&C 013341 31.12.2015 13417/- Not mentioned 29.03.2016

Para No. 8:- Non-verification of remittance at Head Quarter level

While conducting the audit, record mentioned at S.No. 2 & 3 viz. comparison of
income challans with bank receipts at Zone and head quarter level and Head wise comparison
of Income reported by zone with receipts at HQ was requisitioned vide this office letter no.
IAD/ ZAP/CZ/01 dt.20.03.2017. Due to non availability of these records, ZAP-CZ was not in
a position to verify the remittance at head quarter level. All the above revenue related paras are
prepared on the basis of reconciling daily income of zonal treasury with departmental challans,
the collection slips given by CMS, MIS(not provided) and Monthly Account prepared by
Accounts Branch-CZ at zonal level only. Further income of different departments remitted in
zonal treasury/CSB is also reconciled with concerned and available bank accounts statement.

So, the department concerned is requested, to give a certificate that all the departmental
income which is received in treasury/CSB is properly accounted for in their designated bank
accounts which further credited into Commissioner’s account without any delay.

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PARA NO. 09:- NON MAINTENANCE OF EXPENDITURE OF CONTROL REGISTER

During the course of audit of Accounts Department/CZ, it came to the notice of audit that bills
from the various departments of the Zone passed through establishment check register without having
a watch on allocation and expenditure as no expenditure control register required to be maintained
with a view to keep a watch over to progress of expenditure incurred by DDO of various department
under different budget heads allocated to them.

Account Officer/City Zone is requested to exercise his check and expenditure control register
be maintained henceforth under intimation to audit.

PARA NO. 10:- DIFFERENCE OF ISSUE IN ZONAL TREASURY WITH MONTHLY

ACCOUNT.

During the course of audit while reconciling the Monthly income of the zone with monthly
A/C so provided by the department only one difference was noticed and detail of this
difference is as under:-

S.N Month and date CSB income Zonal income as Diff.

per Monthly
account
01 24.09.2015 Rs.37891/- Rs.57891/- Rs.20000/-

Reason for the above said discrepancy may please explain to audit. Accounts
officer/CZ is requested to look in to the matter personally and direct the concerned official
to reconcile the income with monthly account and do needful correction if required under
intimation to audit.

PARA NO. 11:- GENERAL OBSERVATIONS

1. The challans were not verified by the AO.

2. The cuttings and over writing in daily income register and on challans were not attested
by the concerned supervisory officer.
3. The periodical check of relevant register/record was not done.
4. There is no supervisory check on Income register maintained in Accounts Branch.
5. There is no reconciliation of daily income collected and remitted in the proper
designated bank accounts at zonal level.

Reasons for the above said discrepancies may please explain to audit

INTERNAL AUDIT OFFICER

ZAP/CITY ZONE

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