0NORTH DELHI MUNICIPAL CORPORATION

INTERNAL AUDIT DEPARTMENT

ZAP/ CITY SP ZONE

No. F.____/IAD/ZAP/CZ- SPZ/2019 Dated:

Please find enclosed herewith the audit inspection report on the physical verification and
test check audit of accounts maintained at M&CW Centre Zakhira Inderlok City SP Zone for
the period 12.05.2017 to 28.01.2019 Para-wise replies/comments are sent to the office of the
undersigned within a period of four weeks.

INTERNAL AUDIT OFFICER

Z.A.P/CITY SP ZONE

M/O in charge
M&CW Centre Zakhira
Inderlok City SP Zone
Through
DHO (M&CW)

Copy to:
1. DHO (M&CW) for information & expeditious reply with his comments please
2. DCA (IAD) for information please.
3. Office Copy

INTERNAL AUDIT OFFICER

Z.A.P/CITY SP ZONE
 NORTH DELHI MUNICIPAL CORPORATION
INTERNAL AUDIT DEPARTMENT
ZAP/ CITY SP ZONE

No. F.____/IAD/ZAP/CZ- SPZ/2019 Dated:

Subject: - Physical verification & Test Check of records of M&CW Centre, Zakhira
Inderlok, City SP Zone for the Period 12.05.2017 to 28.01.2019.

INTRODUCTION:

The Test check and physical verification of the accounts of M&CW centre
Zakhira Inderlok, was conducted by Zonal Audit Party City SP Zone comprising of Sh.
Dharmendra Kumar, I.A.O., Smt. Asha Rani, A.A.O., Smt. Kiran Negi, Auditor and Sh. Subhas
Chand Mishra, Auditor. The audit was conducted on 28.01.2019 to 31.01.2019.

Dr. Manju Singh were holding the post of M/O in charge at M&CW centre Zakhira
Inderlok City SP Zone during the audit.

AIMS AND OBJECTIVES

The primary aim of the department is to provide the Medical facilities to pregnant lady &
new born child of the jurisdiction of Zakhira Inderlok City SP Zone.

H.O.D./H.O.S./D.D.O’s/CASHIER

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

S.No. H.O.D Head of Office Incharge Cashier

1 Dr. Chandravalli Dr. Amita Tandon Dr. Manju Singh --
Add.DHA DHO/M&CW M/O in charge
(M&CW)

Budget Allocation and Expenditure for the year

Budget Year Expenditure upto year ending Excess/Saving

Maintained in Add.DHA (M&CW) office.

Statutory Audit :

Statutory audit report was not produced.

Vacancy Statement:

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

Maintained in Add.DHA (M&CW) office.

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.
Part- I

Old Audit Report:

The M&CW Centre Zakhira Inderlok has been transferred from KBZ to CSPZ in Nov
2017 and there were 20 audit Paras outstanding for which the department has made no
compliance of as such 20 Paras settled. The remaining 20 Paras have been incorporated with
current audit report.

S.No. Report Number Date Period Total Para Money

Para settled Value
1. F.1315/IAD/ZAP/KBZ/2016/30 30.06.16 01.04.12 to 13 ----- 1714.00
30.03.16
2. F.1332/IAD/ZAP/KBZ/2017/61 10.08.17 01.06.12 to 07 ----- 720.00
08.05.17
Total 20 2434

Details of Current Recovery (Audit period 01.04.2016 to 23.02.2018)

Para No.’s Total Recoveries (In Rs.) Amount Recovered Balance (In Rs.)
2. Rs. 146/- Nil Rs. 146/-
3. Rs. 50/- Nil Rs. 50/-
Total Rs. 196/-

The internal audit report has been prepared on the basis of information and records
furnished / made available by the M&CW centre Zakhira Inderlok City SP Zone The Internal
Audit department disclaims any responsibility for any misinformation and/of non-information on
the part of auditee.

PART No. II (Current Audit)

The following record was requisitioned for Audit/Scrutiny on test check basis vide the
office Memo No. 01/IAD/ZAP/CZ-SPZ/2018 dated 28.01.2019

1. Attendance Register with biometric sheets

2. Stock Book.
3. Contingency register
4. Purchase file
5. Property register
6. Donation Box account
7. Daily Diaries of LHV/ANM
8. Incentive register
9. Livery stock register
10. Instrument register
11. Emergency medicine register
12. Unicef register
13. Indent Book challan
14. Daily consumption register
15. Container register
16. Condemned article register
17. G-8 books & Challan
18. Linen Record with requisition with indents
19. OPD Register
20. Stationary Register with indent/requisition
21. Uniform Record
22. Electricity/Water Record
23. Immunizing/Vaccine Register
24. Serviceable Article Register
25. Budget Watch Register
26. Any other auditable record
 On the basis of record so produced the following discrepancies/ observation of audit are
as under.
PARA NO. 1: NON PRODUCTION OF RECORD.

Out of the above requisitioned record, items at S. No 1, 3, 4, 5, 6, 7, 8, 9, 10, 11, 12, 15,
17, 21, 24 & 25 were not produced to audit. More over either the record was not maintained or
the production of the same appears to have been avoided, reasons to which may be explained to
Audit. In case any record remained un-checked other than produced, then it will be the sole
responsibility of the concerned officer/official/in-charge of the M&CW centre.
As a result of Physical Verification of M&CW centre Zakhira Inderlok City SP 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

M&CW centre Zakhira Inderlok City SP Zone (LOSS OF Rs. 146/-)

During the course of physical verification of store, some items were found short as per details given
below. The shortage comes to Rs. 146/- may be made good by way of depositing the cost of article shown
against the item into Municipal Treasury through G-8 receipt/ Challan under intimation to audit.

Stock Book 2018-19

S.No. Item Page Balance as Actual Short Amount
No. per S.B. Balance
1. Tab PCM 69 1050 850 200 Nos. 57.60/-
Nos. Nos. @ Rs. 28.80/-
per 100
2. Tab FS 31 26000 25800 200Nos. 22.70/-
Nos. Nos. @ Rs. 11.35/-
per 100
3. Syp Zinc 34 259 Nos. 258 Nos. 1Nos. @ Rs. 12.04/- 12.04/-
Per unit
4. ORS 59 670 Nos. 650 Nos. 20Nos. @ Rs. 2.70/- 54.00/-
Per unit
Total 146.34/-

An Audit Memo No. 02/IAD/ZAP/CSPZ/2019 dated 31.01.2019 regarding recovery

of Rs. 196/- (146+50) on account of shortage on physical verification/casting mistake was
also issued.

PARA NO-3: SHORT OF RS 50/- OF COSTING MISTAKE.

During the scrutiny of the Vaccination Stock Book2017-18, 2018-19 maintained by the
department, the following mistakes in computing balances/casting have been noticed. An Audit
Memo No. 02/IAD/ZAP/CSPZ/2019 dated 31.01.2019 regarding recovery of Rs. 50/- on
account of shortage found on casting mistake in Vaccination Register was also issued to the
M/o Incharge 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 but upto the preparation of the audit report no such deposit of recovery has been
reported.

STOCK BOOK 2017-18, 2018-19

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

no. article No. bal. Show actually
n as should
be
1 0.5ml ---- ------- 1013 09 994 1004 10 @ Rs. 50/-
Syring Rs 5/-
 each
Rs 50/-
Total

PARA NO.4: IRREGULARITIES IN MAINTANANCE OF CASH

During the course of audit of Cash Book so produced for the period 2017-18 & 2018-19
alongwith some passbooks and bank statements following irregularities were noticed:-

1. Balance of Cash Book & Pass Book as on 22.06.17 was Rs. 89493.00.
2. No cash book is maintained after 01.07.2017 and no statement/pass book was
available for this period.
3. No BRS was done for the entire period.
4. Cash book was not written as per required procedure that is receipt side and
expenditure side though maintained as per bank statement (2017-18)
5. No narrations were written.
6. As per bank statement or Pass Book, Bank charges for Rs.59/-, Rs.177/-, Rs.59/-,
Rs.59/-, Rs.59/-, Rs.59/-, Rs.59/-, were imposed/charged on A/c of STOP CHEQUES
on dated 31.03.2018.

Difference in Balances in Cash Book

S. No. S.No. of Cash Book Page No. Date Amount Amount

shown should be
1. 200 14 28.3.08 259969.10 260072.10
2. 120 24 24.5.18 99155.00 99255.00
3. 143 25 01.08.18 167284.00 168884.00
4. 212 29 15.09.18 128369.00 128469.00
5. 216 29 17.09.18 127569.00 127969.00
6. 232 30 21.09.18 124519.00 124919.00

PARA NO.5: CUTTING AND OVERWRITING IN THE RECORD

During the course of audit while checking the record it was found that there are so many
cutting and overwriting were made. the same should be got attested by senior officer/ M/O in
charge . The practice of cutting should be avoided in future and if at all it become necessary the
same should be got attested by senior officer / M/O in charge.

PARA NO.6: IRREGULARITIES IN NRHM STOCK REGISTER

During the course of audit of NRHM Stock Register 2018-19, following irregularities
were noticed:-

1. In page no. 35 MUAC Tape 26 nos. of tapes were received from IDHS Sarai Basti
through Indent No. 36546 on dated 28.12.18 and 25 nos. of which were subsequently
been issued to ASHA on dated 25.01.2019. Wherein the names of ASHA on 25th entry
were not shown and even no balance was also shown in SB.
2. Signature of the ASHA workers were also not obtained/get done on recipient column.
3. In page no. 37 ASHA diaries photocopies for three months 78 nos. received from IDHS
Sarai Basti on dt. 24.01.2019 and issued to ANM Vijay, Menka, Meenu and Renu but
signature of recipient were not obtained in SB in r/o last three ANMs.
4. Quantum Keyboard7403 mentioned at page no. 39 of SB was purchased from M/s VEC
Systems, Krishan Vihar Delhi Invoice No. 44 dated 23.06.2018. Two nos. were shown
issued to office and balance shown Nil. But it is not consumable item and should be
entered in Property Register.

Reason for above mentioned irregularities be clarified to Audit.

PARA NO.7;- NO PERIODICALLY TEST CHECKING OF THE STOCK BOOK

During the course of audit while checking the stock book it was found that periodical test
checking had not been done by any officer/ M/O in charge. In future the periodical test checking
should be done by the M/O in charge concerned and a certificate also recorded in the stock book
and same may be shown to audit at the time of next audit.

PARA NO.8: NON DISPOSAL OF UNSERVICEABLE ARTICLES

During the course of scrutiny of Unserviceable Article list so produced, it was

found that certain items/articles have been lying in the Store since a long time as per
said list, those articles in unserviceable condition and require immediate disposal be
disposed off after adopting the proper procedure as laid down in the Mpl. account
code. Deptt. should take necessary steps for the disposal of the said articles.

PARA NO.9: OTHER AUDIT OBSERVATIONS:-

1. The record of marking attendance by the staff in the M&CW centre in the Biometric
attendance system was not produced to the audit. The M/O in charge is advised to keep
the copy of record of Bio Metric attendance sheets of employees.
2. There was white correcting fluid was used in the Stock book.
3. In Stationary Register signature of recipient were not available at many places.
4. Cuttings/Overwritngs were not attested.
5. In Stock Book many places Indent No. of Item received not mentioned such as Amlox
Cap at page no. 05.

INTERNAL AUDIT OFFICER

Z.A.P/CITY SP ZONE