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Please find enclosed the audit inspection report of the accounts of M&CW Store,
Gulabi Bagh, City SP Zone for the period 17.08.2017 to 06.12.2018 Para-wise
replies/comments are sent to the office of the undersigned within a period of two weeks.
Copy to:
Subject: Physical verification & Test Check Audit of M&CW Store Gulabi Bagh, City
Zone for the period 17.08.2017 to 16.12.2018
INTRODUCTION:
The Test check and physical verification of the accounts of M&CW Store Gulabi Bagh,
City SP Zone, was conducted by Zonal Audit Party, comprising Sh. Dharmendra Kumar, I.A.O.,
Smt. Asha Rani, A.A.O.,Smt. Kiran Negi, Auditor & Sh. Subhas Chand Mishra, Auditor. The
audit was conducted during 06.12.2018 to 11.12.2018.
Sh. Dharambir Dabas was holding the post of store Keeper at M & CW Store, Gulabi
Bagh during the audit.
The primary aim of the department is to receive medicine from approved agencies and
distribute medicine & General items to M&CW Centers of North Delhi Municipal Corporation.
H.O.D./H.O.S./D.D.O’s/CASHIER
The following officials served as HOD/HOO/DDO/Store keeper during the audit period.
Statutory Audit:
Statutory audit report was not produced.
Vacancy Statement:
Maintenance of Records:-
Since most of the chain of records were either not maintained or not produced to audit, by
the concerned department, so the maintenance of record by the department concerned cannot be
considered as satisfactory for the period covered by the audit
Period of Paras
Sl. Date of No & date of letter under
account Para settled Outstandin
No. audit which Report was issued
audited gMoney
Nos. Nos. of G.P MVP value
of Paras .
Paras Settled
01 1970 25.08 to F.130IA/R/G-1/71/1195 05 05 --------
03.09.1970 Dt. 16.01.1971
02 03 to No.138/IAD/DAP- 07 04 03 Rs.5240/-
09.04.1979 III/Engg/RG/79/994
Dated 02.05.1979
03 1979-80 08 to F.149/IAD/DAP/III/KG/80 12 09 03 Rs.26495.79
11.05.1980 Dt. 31.10.1980
04 01.09.83 to 24.02 to 261/IAD/DAP/III/86/265 04 02 02 --- -----
26.02.1986 04.03.1986 Dated 10.04.1986
130 12 89 26 Rs.35,822.18
As Store Keeper M&CW Store Gulabi Bagh has deposited the Amount Rs. 301/-
into Municipal Treasury vide G-8 No. CE 61982 dated 24.12.2018 so the para may be
treated as settled.
The internal audit report has been prepared on the basis of information furnished and
records made available by the M&CW Store, Gulabi Bagh.
The ZAP/City-SPZ disclaims any responsibility for any misinformation and/of non-
information on the part of auditee.
The following record was requisitioned for Audit/Scrutiny on test check basis vide the
office Memo No. 01/IAD/ZAP/CZ-SPZ/2018 dated 06.12.2018
1. Stock Book.
2. Indent/ Challan
3. Purchase File
4. Property register
5. Approval register
6. Sample register
7. Attendance register
8. Log Book of vehicle.
9. Budget register.
10. Any other auditable records.
Out of the above mentioned /requisitioned record, the record mentioned at. S.No.04,05 &
06 was not produced to audit and record mentioned at S.No 03 was partly produced. Either the
record was not maintained or production of the same appears to have been avoided. Reason for
which may be explained to Audit. In case any discrepancies found at any stage in the record
remained un-checked other than produced, then it will be the sole responsibility of the concerned
officer/official/In charge of the store.
As a result of audit of M & C.W store Gulabi Bagh & test check of accounts of
whatever record was produced, the following discrepancies/irregularities/omissions/errors
etc. came to the notice of the Audit
During the physical verification of Store, the items of store as tabulated below were
found short. The shortage comes to Rs 301.59 (approx.), the unit rate of which has been obtained
from the Store Keeper Incharge of the M&CW Store. An Audit Memo No.
02/IAD/ZAP/CSPZ/2019 dated 10.12.2018 regarding recovery of Rs. 301/- on account of
shortage found on physical verification of Medicines was also issued to the Store Keeper
Incharge of the M&CW Store 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 intimate to
audit accordingly.
As Store Keeper M&CW Store Gulabi Bagh has deposited the Amount Rs. 301/-
into Municipal Treasury vide G-8 No. CE 61982 dated 24.12.2018 so the para may be
treated as settled.
S.No S. No. @ online Stock Item As per S.B As per site short Amount
Book
01 28
Tab. Ferrous Sulphate 774000 773800 200 Rs.24.58
200 mg (Sugar
Coated)
02 32
Fusidic Acid 2% 31500 no 31498 no. 02 no. Rs.45.06
cream
42 Ofloxacin 50 mg 23400
03 23390 10 Rs.70.60
46 Oral Rehydration Salt 20800 20780 20 Rs.54.00
04
05 55
Oint Povidone 8080 8075 05 Rs.41.20
Iodine 5%
As per statement of budget allocation and expenditure provided by the department for the
year 2017-18 & 2018-19, it was noticed that department had failed to keep proper watch on the
allocations & expenditure during the financial year. The detail of the same is given below:-
Budget Allocation and Expenditure for the year 2017-18 & 2018-19
2017-18
1. 50-1098 400 Lac 2017-18 Rs. 3,73,57,551/- -------- Rs.26, 42, 449/-
2018-19
4. 50-1098 450 Lac 2018-19 Rs. 2,72,32,706/- -------- Rs.1, 77, 67, 294/-
Addl.DHA (M&CW) is responsible for the control of expenditure against the sanctioned
budget placed at his disposal. No expenditure should be incurred during the financial year on any
work/item not covered by the budget grant. If any excess over the allocation of budget is
apprehended, the department should obtain additional allocation before incurring the excess
expenditure. Similarly all the anticipated savings should be surrendered by the prescribed
date, before the close of the financial year.
From the above, it is revealed that the department has violated the terms of GFR for
controlling the budget allocation & expenditure during the said year, as there is huge difference
in allocated budget and expenditure incurred during the financial year. Savings were not
surrendered and expenditure incurred without getting sanctioned additional budget under their
respective head. Reasons for the above irregularities be explained to audit
A statement showing the leave availed by the employees as per attendance register of
M&CW store Gulabi Bagh, City Zone during the audit period is as under –
During the course of checking of attendance register so produced by the M&CW store
Gulabi Bagh , some employees had been found on Earned Leave, Commuted leave. As there
were no Personal Files and Service Books kept in the office of the M&CW Store, and also no
leave sanctioning/regularization orders were produced to audit, the leave availed could not be
verified by audit. Addl.DHA (M&CW) may please ensure that the leave availed by the staff have
been properly debited in the leave account of the concerned staff and suitable action may be
taken in case of unauthorized absence from duty or overstayal of leave.
(i) There are cutting and overwriting in the entries, which had not been authenticated by
the responsible officer. Cutting and overwriting is completely forbidden and must be
avoided.
(ii) The periodical inspection of stores should be made by the competent authority and a
certificate of verification of stores with its results should be recorded but the same
had not been done.
(iii) Stock Book was not page numbered and paging certificate by the competent authority
at the beginning of the register was not given.
(iv) In some cases, copy of FDR which is mandatory to be submitted by the supplier has
not been obtained from the supplier by the department.
(v) No record regarding the Casual Leave taken by the employees had been maintained in
the store.
(vi) The deptt, had not produced the record i.e. Biometric Attendance Sheet in r/o of the
employees marking their attendance in the Biometric system, to the audit. It was
advice to keep the copies of Biometric Attendance Sheet in the M&CW Store, Gulabi
Bagh.
(vii) Some Medicines are lying on the floor.
(viii) One room was locked and store Incharge not opened the room.
(ix) In the Indent, the signature of Doctor not found.
(x) In the Budget Watch Register for the year 2017-18 & 2018-19 no supervisory
Officer’s signature and date were available and paging certificate was also not given
in the beginning of the Register.