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    Report of JE C-90B, Model Basti 2013-14

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    Subhas Mishra
    Report of JE C-90B, Model basti 2013-14

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    Report of JE C-90B, Model Basti 2013-14

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    Subhas Mishra
    28 views8 pages
    Report of JE C-90B, Model basti 2013-14

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    Report of JE C-90B, Model basti 2013-14

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    Report of JE C-90B, Model basti 2013-14

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    Report of JE C-90B, Model Basti 2013-14

    Uploaded by

    Subhas Mishra
    Report of JE C-90B, Model basti 2013-14

    Copyright:

    © All Rights Reserved
    Download as DOCX, PDF, TXT or read online from Scribd
    Download as docx, pdf, or txt
    of 8

    NORTH DELHI MUNICIPAL CORPORATION

    INTERNAL AUDIT DEPARTMENT


    SADAR PAHARGANJ ZONE

    No.________/IAD/SPZ/2014/_____ Dated:________________

    Please find enclosed herewith the audit inspection report on the physical verification
    of Stores and audit of accounts maintained at Store J.E.(Store),C-90 B, Model Basti,
    S.P.Zone for the period 21.05.2013 to 12.05.2014. Para-wise replies/comments may be sent
    to the office of the undersigned within a period of two weeks.

    INTERNAL AUDIT OFFICER


    Z.A.P/S.P.ZONE

    Sh.Ravi Gupta, JE (W)


    C-90 B, Model Basti,
    Through EE-(M)-I, S. P. Zone.

    Copy to:-

    1. EE-(M)-I, S. P. Zone for ensuring expeditious replies along with his comments.
    2. D.C.A. (IAD) for information pl
    3. Office Copy.

    INTERNAL AUDIT OFFICER


    Z.A.P/S.P.ZONE
    NORTH DELHI MUNICIPAL CORPORATION
    INTERNAL AUDIT DEPARTMENT
    SADAR PAHARGANJ ZONE

    No.________/IAD/SPZ/2014/______ Dated:________________

    Subject : Physical verification and Test checkAudit report of J.E.(Works)-Store, C-


    90B, Model Basti,S.P. Zone for the period 21.05.2013 to 12.05.2014.

    INTRODUCTION :
    The I.A.R on the accounts of J.E.(Works)-Store,C-90B, Model Basti, S. P. Zone was
    conducted by Zonal Audit Party, S.P. Zone, comprising of Sh M. K. Naresh, I.A.O., Sh.
    PradeepRawat, A.A.O., Sh. Subhas Chand Mishra,Acctts. Asstt., ShSant Raj UDC and Sh.
    Satish Chand Sharma UDC. The audit was conducted on 12.05.2014 in one working day.
    Shri Ravi Gupta, JE was in-charge of the store during audit.

    AIMS AND OBJECTIVE


    The primary aim of the department is to Repair/Maintenance of Roads, Foothpath etc.
    and other civil engineering works in Ward No. C-90 B, Model Basti, S.P. 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.D. H.O.O. Incharge Cashier


    1 Sh. K. K. Sharma, -- Sh Ravi Gupta, JE(W) --
    EE(M-I)

    BUDGET ALLOCATION AND EXPENDITURE FOR THE YEAR

    Budget Year Expenditure upto year Excess/Saving


    ending
    -- -- -- --
    Maintained in concern Division of J.E.(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)-I, S.P.Zone.

    MAINTENANCE OF RECORDS :
    The maintenance of records of J.E.(Works)-Store,C-90B, Model Basti, for the period
    21.05.2013 to 12.05.201, 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.

    OLD AUDIT REPORT:


    There were 25 audit paras outstanding in respect of J.E.(Works) Store, C-90 B, Model
    Basti, out of which NIL para has been settled. The remaining_25_paras have been
    incorporated with current audit report as part-I (old audit report).

    DETAILS OF OLD AUDIT REPORT:


    (A)

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


    No. Para’s Settled settled para’s with Para No.
    1. 2007-09 5 Nil --- 5
    2. 2009-10 4 Nil --- 4

    3. 2010-12 9 Nil --- 9


    4. 2012-13 7 Nil --- 7
    Total 25 Nil --- 25

    (B) Details of Old Recovery.

    S. Year Total old Amount Recovered Balance Recovery


    No. Recovery Against paras
    (Rs.) Para No. Amount (Amount in Rs.
    Para-wise)
    1. 2007-09 Rs 4555/- --- --- Rs 4555/-
    2. 2009-10 Rs 1410/- --- --- Rs 1410/-

    3. 2010-12 Rs 725/- --- --- Rs 725/-


    4. 2012-13 Rs 840/- --- --- Rs 840/-
    Total Rs 7530/- --- --- Rs 7530/-
    Details of Current Recovery (Audit period 21.05.2013 to 12.05.2014) :

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


    (In Rs.) recoveries
    2&3 Rs. 840/- NIL Rs.840/-

    The internal audit report has been prepared on the basis of information furnished and
    made available by the J.E.(Works)-Store,C-90B, Model Basti, S.P.Zone.
    The Zonal Audit Party disclaims any responsibility for any misinformation and/of
    non-information on the part of auditee.

    INTERNAL AUDIT OFFICER


    Z.A.P./S.P.ZONE
    PART No. II(CURRENT AUDIT)

    The following record was requisitioned for Audit/Scrutiny on test check basis vide the office
    MemoNo.IAD/ZAP/SPZ/2012/01 dated 12.05.2014.

    1. Stock Book of material,


    2. Gate Passes/Indent,
    3. M.Bs.
    4. Property Register
    5. Dismantle Article Register
    6. Unserviceable Articles Register
    7. Log Book of Vehicle
    8. T&P Register
    9. Record of Muster Rolls with initial appointment and orders of the competent authority
    in original
    10. Attendance Register with Biometric sheets,
    11. Complaint Register
    12. Other relevant records related to audit

    PARA NO. 1: NON PRODUCTION OF RECORD.


    Out of the above requisitioned record, items at S.No. 3, 4,6,7,8,9,10(p)& 11 were not
    produced to audit for inspection & certificate given in r/o record at S.No. 3,7 & 10. Either
    the record is not being 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 the Store of JE(W), , C-90B, Model Basti, S.P.
    Zone. 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 C-90B, MODEL BASTI(LOSS
    OF RS. 620/-)
    While conducting the physical verification of Store, the shortages found in the store
    have been tabulated below. The shortage approximately comes to Rs.620/- 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/ Challans and shown to audit.

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


    No. site .
    01. 37 Big Ballies 38 34 04 Rs.80/ Rs. 320/-
    02. 39 Small Ballies 22 18 04 Rs.60/ Rs. 240/-
    03. 41 Bamboos 92 89 03 Rs.20/ Rs. 60/-
    Total Rs. 620/-

    PARA NO-3: SHORT OF RS 600/- OF COSTING MISTAKE.


    During the scrutiny of the stock book maintained by Deptt. The following mistakes in
    computing balances/casting had been noticed.

    STOCK BOOK 2013-14

    S. Name of Pg. Date Open. Issue Bal. Bal. Short Amt.


    no. article No. bal. Shown actually /Exce
    as ss
    should
    be

    1 Coarse Sand 15 26.10.13 270 0.20 269.20 269.80 0.60 Rs 600/-


    cum cum. cum cum cum

    Total Rs 600/-

    The shortage comes to Rs. 600/- (approx.) which may be made good by way of
    depositing the cost of the articles shown against each item in the Municipal Treasury
    immediately through G.8/challan and intimate to audit.

    PARA NO.4: CHECKING OF ATTENDANCE REGISTER


    During the checking of attendance register, produced by the JE(W) Store C-
    90B, Model Basti, S.P.Zone, the employees had been found on Half Pay Leave, E.L. &
    absent (shown at Annexure A). As there were no Personal Files and Service Books kept in
    the office of the JE (W) Store, and also no leave sanctioning/regularization orders were
    produced so the leave availed could not be verified by the audit. ZE, S.P.Zone may please
    ensure that the leave availed by the staff mentioned in annexure have been properly debited
    in the leave account of the concerned staff and suitable action has been taken in case of
    unauthorised absence from duty or overstayal of leave.

    PARA NO.5: IRREGULARITIES IN STOCK BOOKS


    According to Stock Book of J.E. Store, it was noticed that material had been received
    through work orders but copy of the same was not provided by concerned J.E. to Audit Party,
    hence the material received through work orders could not be verified/checked by audit party.
    In case, at a later stage any material received through work order found not entered in Stock
    Book, the whole responsibility will be of J.E. and A.E. concerned.
    During the scrutiny of stock books it was also found that in many cases entries had
    been strike off and re-written, also many entries were found to be rectified. These entries
    were not initialled by the competent authority which is objectionable. The In charge is
    therefore instructed to get all such types of entries attested by the competent authority and
    also ensure that in future all the entries are recorded in stock books with utmost care so that
    no cutting/overwriting is required in the entries at a later stage.
    PARA NO.6: NON MAINTENANCE OF MOVEABLE PROPERTY
    REGISTER RESULTING INTO NON-ACCOUNTAL OF SUCH
    ITEMS
    In terms of Clause-9 Chapter-IX of the Mpl. Account Code 1958 Part-I, every Officer
    or employee of the Corporation in charge of moveable property of the Corporation other than
    stamps or stock of articles or materials kept for issue shall maintain a register of moveable
    property in Form G-31. However, no such register was stated to have been maintained in the
    store of J. E(Works). Further all moveable property items are to be physically verified at
    least once in a year. No such verification had been carried out.

    PARA NO.7: GENERAL OBSERVATION


    1. Sign of recipient of stock items were not available in many places in Stock Book.

    2. Cuttings/overwriting were found at many places and it had not been authenticated
    by the JE/AE.

    3. Purpose/reason of the issue of item and also the name of work for which the
    material was issued not mentioned.

    4. Copies of work order & M B’s vide which material was received not produced to
    audit.
    5. Stock Book/inent/gate pass of ward no 90A not produced since some of the items
    had been shown received from ward no 90A.

    6. The physical check of stores should be conducted by A.E. concerned time to time
    and results noted in the stock book.
    7. Material/Item received from site should also be attested by the AE concerned
    while taking it in the respective stock register.
    8. Bio Metric No. of the employees not mentioned on the Attendance Register.
    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.
    9. The site for which material issued was not mentioned in the stock book.
    10. Page No. of stock book not mentioned in Gate Passes.

    INTERNAL AUDIT OFFICER


    ZAP/S.P. ZONE

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