Accounts Upto 2013 KBZ

NORTH DELHI MUNICIPAL CORPORATION
INTERNAL AUDIT DEPARTMENT

KAROL BAGH ZONE
NO. _______/IAD/ZAP/KBZ/2015 DATED
SUBJECT: Test Audit and Physical verification of the record maintained in the office of the
Accounts Department, Karol Bagh Zone for the years 2013-14 & 2014-15.
As per schedule programme of ZAP /KBZ, for the month of August 2015, the physical verification
and test audit of the record of the said unit has to be taken up w.e.f. 11.08.2015 onwards. As such, is
requested to arrange to produce the following record to audit party for audit scrutiny as well as sufficient
sitting arrangement for the audit party may also be made.
1) Cash Book
2) Cheque Register
3) Advance Register
4) Security Register
5) Imprest Register
6) GPF/CPF/NPS Records
7) Income Cash Book along with Challans
8) G-8 Books along with Challans
9) E.C.Rs
10) Bank Reconciliation Statements
11) Monthly Accounts
12) Property Register
13) Paid Vouchers
14) Dishonoured Cheque Register
15) Transfer Entry Register
16) PF & SB of Officers/Officials
17) Pension cases for the Audit period
18) Budget Watch Register with allocations
19) Demand Register
20) Bill Register
21) Stationery Records
22) Circular File
23) Contingency Register
24) Children Education Allowance Reimbursement Register
25) Medical Reimbursement Register
26) Any Other Auditable Record required during the course of Audit.
Internal Audit Officer

ZAP/KBZ
Accounts Officer
Karol Bagh Zone
SUBJECT: PHYSICAL VERIFICATION & TEST AUDIT OF THE RECORD
MAINTAINED IN THE OFFICE OF THE ACCOUNTS DEPTT. / KBZ FOR THE
PERIOD FROM 01.04.2010 TO TILL DATE I.E. 30.06.2013.
PART-I (PREVIOUS AUDIT)
The following Audit Inspection Reports issued from time to time are still pending for
final settlement for want of replies from the department.
Sl. Audit Inspection Report No. Dated Period Total Money

No. Para’s Value
1. F.181/IAD/KBZ/1978/3534 05.12.1977 1975-76 to 1976-1977 04 NIL
2. F. IAD/KBZ/86/7273 14.07.1986 1983-1984 07 1418.73
3. F. 7587/IAD/KBZ/87 09.06.1987 1985-1986 04 302/-
4. F. IAD/KBZ/88/7885 09.05.1988 1986-1987 04 809.50
5. F.327/IAD/KBZ/90/08 16.04.1990 1987-88 to 1988-1989 03 NIL
6. F.369/IAD/KBZ/91/293 09.04.1991 1989-1990 02 NIL
7. F. IAD/KBZ/92/567 20.03.1992 1990-1991 02 NIL
8. F. IAD/KBZ/93/934 06.07.1993 1991-1993 03 2395/-
9. F. IAD/KBZ/94/1293 08.07.1994 1993-1994 01 NIL
10. F.IAD/KBZ/96/1648 02.01.1996 1994-95 to 14.08.1995 03 NIL
11. F. IAD/KBZ/96/1781 01.10.1996 15.8.1995 to 1996 04 NIL
12. F.IAD/KBZ/98/2061 1996 to 10.11.1997 14 210/-
13. F.922/IAD/KBZ/02/33 09.01.2003 20.11.97 to19.09.2002 09 30113/-
14. F. 976/IAD/KBZ/04/256 23.02.2004 18.09.05 to 15.09.2003 07 NIL
15. F.1018/IAD/KBZ/05/412 10.03.2005 15.09.03 to 15.09.2004 08 NIL
16. F. 1099/IAD/KBZ/07/295 10.10.2007 15.09.04 to 22.01/2007 15 NIL
17. F.1182/IAD/KBZ/2012/1306 03.08.2012 26.04.07 to 14.06.2010 15 NIL
It is requested that earnest efforts may be made at your personal level to expedite replies
to these long outstanding reports as non-furnishing the replies against pending reports/paras in
time, defeats the very purpose of audit and in due course of passage of long period, it becomes
quite difficult to fix the responsibility in respect of such Para’s in which serious irregularities
have been pointed out.
Your attention is also invited to the Commissioner’s Instructions contained in the circular
No. F.10 (87)/88/CA/F&G/635 dated 22-4-88, vide which it has been laid down that the replies
of Audit Inspection Reports must be furnished within a period of two weeks.
It appears that the department has failed to take notice of even the instruction issued by
the Commissioner.
PART II (CURRENT AUDIT)
The following records were requisitioned for Audit/Scrutiny.
27) Property register

28) Cash Book
29) Cheque Register
30) Advance Register
31) Security Register
32) Imprest Register
33) OTA Register
34) GPF / CPF Records
35) Income Cash Book along with challans
36) G-8 books along with challans
37) Fidelity Bond of Cashier
38) E.C.Rs.
39) Bank Reconciliation Statements
40) Monthly Accounts
41) Paid Vouchers
42) Dishonored Cheque Register
43) Transfer Entry Register
44) CDS Amount Register
45) PF & SB of staff
46) Pension cases for the audit period
47) Budget Watch Register with allocations
48) Demand Register
49) Bill Register
50) 35 column Records
51) Treasury Records
52) Stationary Record
53) Circular File
54) Any other Auditable Record required during the course of audit.
During the course of audit, the following New Cheque Books / Used / unused Cheque
nos. up to 10.07.2013 against Bank Account no. 0635005900000011 had only been produced to
audit for scrutiny as under:-
Sl. No. New Cheque Book No.

1. 969201 to 969300
2. 969301 to 969400
3. 969401 to 969500
4. 969501 to 969600
5. 969601 to 969700
6. 969701 to 969800
7. 969801 to 969900
8. 969901 to 970000
9. 970001 to 970100
10. 970101 to 970200
11. 970201 to 970300
12. 970301 to 970400
13. 970401 to 970500
14. 970501 to 970600
15. 970601 to 970700
16. 970701 to 970800
17. 970801 to 970900
18. 970901 to 971000
19. 971001 to 971100
20. 971101 to 971200
21. 971201 to 971300
22. 971301 to 971400
23. 971401 to 971500
24. 971501 to 971600
25. 971601 to 971700
26. 971701 to 971800
27. 971801 to 971900
28. 971901 to 972000
Sl. Used Cheque No. Purpose for using

No.
1. 572001 to 572056 Used in DA
572057 to 572100 Unused
2. 574301 to 574381 Used in Plan Heads
574382 to 574400 Unused
3. 968001 to 968038 Used in Bonus
968039 to 968100 Unused
4. 968201 to 968287 Used in Online Salary
968288 to 968300 Unused
5. 968401 to 968459 Used in Misc.
968460 to 968500 Unused
6. 969001 to 969044 Used in General
969045 to 969100 Unused
7. 969101 to 969136 Used in Pension
969137 to 969200 Unused
If any irregularity/discrepancy is found in the records not produced to audit, at any stage,
by any agency, then the whole responsibility for the same of the concerned officers and officials
of the department.
It is further observed that no complete chain/ linked record have been produced to audit.
However, as a result of test check of records whatever produced to audit the following
irregularities/omissions/errors/lapses etc. come to the notice of audit which are given below.
PARA NO.1: NON-PRODUCTION OF RECORDS.
Out of the above requisitioned record, record at serial number 2, 3, 4, 5, 6, 9, 12, 13, 15,
19, 20, 21, 22, 23, & 27 were produced to audit for inspection. Rest of the records either is 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.
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, reasons best known to the
department.
PARA NO.2: EXCESS PAYMENT ON A/C OF FAMILY PLANNING ALLOWANCE

(PERSONAL PAY) W.E.F. 04.09.2007 TO 31.08.2008 FOR AMOUNTING TO RS.900/-
TO SH. ANIL KUMAR PASSEY, JR. ACCTT.
On the scrutiny of record of personal file & service Book of Sh. Anil Kumar Passey,
Junior Accountant, it has been noticed that he has been granted special increment @ Rs.100/- P.
M. w.e.f. 01.10.2002 on a/c of adopting the small family norms vides order of ACA/KBZ on
dated13.05.2003.
As per Circular no. 5-Audit1/1-90(Vol. II) (I), dated 06.01.1992, this allowance will be
related to the pay scale/Grade pay corresponding to the post against which the employee
concerned had initially earned or will earn the family planning allowance. This allowance will
remain fixed in the entire service whereas he had drawn the family planning allowance (special
increment) @ Rs.175/- P. M. for the period from 04.09.2007 to 31.08.2008 who has promoted as
Junior Accountant on dated 04.09.2007.
Hence he had drawn excess payment of this allowance as per detail given below.
Sl. No. Period Drawn Amount Actual Amount Excess Amount

1. Sept. 2007 to August 175X12=2100/- 100X12=1200/- 75X12=900/-
2008(Twelve Months)
Therefore, you are requested to instruct the EC/BC to recover the excess amount of
Rs.900/- from the concerned officer / official and deposit in the Municipal Treasury through G-8/
Challan, under intimation to audit and already intimated to you vide audit memo no.
F.IAD/ZAP/KBZ/2013/11 Dated 18.07.2013 in this regard .
In reference to Memo No.IAD/KBZ//2013/11 Dated 18/07/2013, Sh. Anil Kumar Passey,

J.A.O. has deposited the amount of Rs. 900/- vide Challan No. 189 Dated 23/08/2013 (copy of
challan enclosed) in Municipal Treasury with the request to drop the above mentioned audit para
in respect of Sh. Anil Kumar Passey J.A.O., working in the Accounts Department. The same has
been treated as dropped; intimation will be forwarded to department later on. In this regard, the
intimation has been received vide letter no. FA & PD/AO/KBZ/2013/522 dated 14.10.2013 by
the Accounts Department/KBZ.
PARA NO.3: EXCESS DRAWAL OF SALARY DUE TO WRONG CALCULATION OF
ANNUAL INCREMENT W.E.F. JANUARY 2006 FOR AMOUNTING TO RS.1534/- TO
SH. SARWAN KUMAR, LDC.
On the scrutiny of record of personal file & service Book of Sh. Sarwan Kumar, LDC, it
has been noticed that he has granted excess pay due to wrong calculation of his pay at the time of
pay fixation under the Sixth Pay commission since 1.1.2006. The pay as on 1.1.2006 should be
fixed Rs.6270+1800 instead of Rs.6270/-+1900(GP) as he was holding the post of Peon in the
pay scale of 2610-4000 and drawn the BP @ Rs. 3370/- w.e.f. 01.09.2005. Further he was
promoted as LDC on dated 01.02.2006 in the pay scale of Rs. 3050-4500. Hence his pay fixation
under Sixth CPC should be done as given below.
Dated As per S. Book As per actual Excess Amount
Pay as peon Rs. 3370X1.86= Rs. 3370X1.86=

w.e.f.01.01.2006 Rs.6270+1900 Rs. 6270+1800 Rs.100+30% HRA=130/-
Promoted as LDC 5200-20200+1900 5200-20200+1900
w.e.f. 01.02.2006
to 30.06.2006 6270+1900/- 6270+1900/- (Due to option)
01.07.2006 6780+1900/- 6770+1900/-(3% + 3% i.e. 242.10+249.60=500/-)
To 31.12.06 10+4%DA+30%HRA=13X6=78/-
01.01.2007 6780+1900/- 6770+1900/- 10+7%DA+30%HRA=14X6=84/-
To 30.06.07
01.07.2007 7050+1900/- 7040+1900/- 10+9%DA+30%HRA=14x6=84/-
To 31.12.07
01.01.2008 7050+1900/- 7040+1900/- 10+12%DA+30%HRA=14x6=84/-
To 30.6.08
01.07.2008 7320+1900/- 7310+1900 10+16%DA+30%HRA=15x6=90/-
To 31.12.08
01.01.2009 7320+1900/- 7310+1900 10+22%DA+30%HRA=15x6=90/-
To 30.06.09
01.07.2009 7590+1900/- 7580+1900 10+27%DA+30%HRA=16x6=96/-
To 31.12.09
01.01.2010 7590+1900/- 7580+1900 10+35%DA+30%HRA=17x6=102/-
To 30.06.10
01.07.2010 7890+1900/- 7880+1900 10+45%DA+30%HRA=18x6=108/-
To 31.12.10
01.01.2011 7890+1900/- 7880+1900 10+51%DA+30%HRA=18x6=108/-
To 30.06.11
01.07.2011 8190+1900/- 8180+1900 10+58%DA+30%HRA=19x6=114/-
To 31.12.11
01.01.2012 8190+1900/- 8180+1900 10+65%DA+30%HRA=20x6=120/-
To 30.06.12
01.07.2012 8500+1900/- 8490+1900 10+72%DA+30%HRA=16x6=120/-
To 31.12.12
01.01.2013 8500+1900/- 8490+1900 10+80%DA+30%HRA=21x6=126/-
To 30.06.13 Total amount of Rs. 1534/-
The reason for excess payment has been made and recovery amounting to Rs.1534/- from
01.01.2006 to till date 30.6.2013 may be made under intimation to audit and already intimated to
you vide audit memo no. F.IAD/ZAP/KBZ/2013/10 Dated 18.07.2013 in this regard but no reply
has been received to till date from Accounts Department /KBZ. However, correct salary may be
made from July, 2013 onwards.
In reference to Memo No.IAD/KBZ//2013/10 Dated 18/07/2013, Sh. Sarwan Kumar,

LDC has deposited the amount of Rs. 1534/- vide Challan No. 189 Dated 23/08/2013 (copy of
challan enclosed) in Municipal Treasury with the request to drop the above mentioned audit para
in respect of Sh. Sarwan Kumar, LDC working in the Accounts Department. The same has been
treated as dropped; intimation will be forwarded to department later on. In this regard, the
intimation has been received vide letter no. FA & PD/AO/KBZ/2013/521 dated 14.10.2013 by
PARA NO.4: EXCESS PAYMENT OF RS. 3280/- AGAINST VR. No. 157/Misc/Jan 2013.
During the course of audit / scrutiny of vouchers, audit has observed that voucher no.
157/Misc/ Jan 2013, the pay bill for Rs. 13982/- was submitted by the DDO / Education /KBZ
from school of Saraswati Garden for passing the salary bill. But the pay order of Rs. 17262/-
passed by the Dealing Assistant and Jr. Accountant on dated 01.01.2013 as well as the amount of
Rs. 17262/- also shown in the Cash Book of this period. So the excess payment was made of Rs.
3280/- in this bill. The audit has already been pointed out this irregularity vide Audit Memo no.
F.IAD/ZAP/KBZ/2013/07 Dated 15.07.2013
Therefore, you are requested to direct the concerned officer / official to this negligence
and sort out the similar cases as well as such type of negligence not repeated in future and also
recover the excess amount of Rs. 3280/- with the deposition of recovered amount in the
Municipal Treasury through G-8 /Challan, under intimation to audit.
PARA NO.5: NON ADJUSTMENT OF TEMPORARY ADVANCES
During the course of audit / scrutiny of the temporary advance registers for period from
01.04.2010 to 13.01.2013 & 18.01.2013 onwards (First Advance Register started from
21.08.2006 to 13.01.2013 & Second Advance Register started from 18.01.2013 onwards) so
produced to audit, audit has noticed that a sum of Rs. 1, 25, 00, 052/- (Rs.1,00,79,776/- for the
period from 01.04.2010 to 13.01.2013 + Rs.24, 20, 276/- for the period from 18.01.2013 to
31.05.2013)are still lying for advance adjustment in the accounts department of Karol Bagh Zone
which were drawn as advance on a/c of miscellaneous purpose i.e. Advance for medical
treatment and medical reimbursement, Advance for LTC to the employees, advance drawn by
education department & etc. The detail is enclosed as Annexure ‘A’.
As per advance register the purpose of advance had been done completed. As per GFR
292(2) & circular no. CA/F & G/ /dated 22.10.2009, temporary advance required to be adjusted
immediately i. e. 30 days after completion of purpose / works or before the closing of the
financial year, whichever is earlier. But the Accounts Department was doing so practically.
Hence, Authority Competent is requested to please look into it and pass the necessary
instructions in this regard and also settle all the advances under intimation to audit.
PARA NO.6: EXCESS PAYMENT OF RS. 6345/- ON A/C OF C. E. A & OTHER

PAYMENTS.
During the course of audit /scrutiny of vouchers along with cash book for the month of
Jan. 2013 so produced to audit, audit has noticed that the voucher no. 177/Misc. dated Jan. 2013
was shown amount Rs. 33930/- as per its pay order but according to the cash book of Jan. 2013,
amount shown Rs. 39030/- against Vr. No. 177/Misc for the month of Jan. 2013. Because of the
amount of the pay order was written Rs.39030/- instead of Rs. 33930/- in words as well as two
similar cases of excess payment.
In an another case of CEA, Voucher no. 208 / Misc. for month of Jan. 2013, Sh. Chander
Pal S/o Sh. Rajesh, S. K. had received the payment of Rs. 20850/- on a/c of reimbursement of
CEA for the period from April 2010 to Dec. 2012 whereas approved by DC / KBZ on dated 03
01.2013 for the period from July 2010 to Dec. 2012. Hence the actual amount comes to Rs.
19800/- instead of Rs. 20850/- and excess payment of Rs. 1050/- had been made on a/c of
reimbursement of CEA to Sh. Sh. Chander Pal S/o Sh. Rajesh, S. K.
Besides above mentioned cases of CEA, Voucher no. 175 / Misc. for month of Jan. 2013,
Sh. Mahesh, Beldar /C-96/ EE (M)-I had passed the bill of Rs. 7500/- on a/c of reimbursement of
CEA for the period from Oct. 2012 to Dec. 2012 for two children whereas the actual amount
comes to Rs. 7320/-(3570/-+3750/-)/- instead of Rs. 7500/- and excess payment of Rs. 180/- had
been made on a/c of reimbursement of CEA as per detail given below.
Difference as per Cash Book
Sl. Voucher No. Amount as per Amount as per Excess Remarks

No. & Dated pay order Cash Book Amount
1. 177 / Misc/ Rs.33930/- Rs. 39030/- Rs. 5100/- To recover from
Jan. 2013 Concerned Official
2. 60 / G / Rs. 1975/- Rs. 1981/- Rs.6/- To recover from Concerned
May 2013 Official
3. 23/ Misc / Rs. 93390/- Rs. 93399/- Rs. 9/- To recover from Concerned
Jan 2013 Official
Total amount Rs. 5115/-
Difference as per voucher
Sl. Voucher Period for Period as Period of Excess Remarks

No. No. & payment per approval Amount (In Rs.)
Dated made of DC/KBZ
1. 208 /Misc / Rs.20850/- Rs.19800/- Rs. 1050/- To recover from Sh.
Jan 2013 April 10 to July 10 to April 2010 to Chander Pal, S. K.
March 2010 March 2010 June 2010
2. 175/Misc./ Rs.7500/- Rs.7320/- Rs. 180/- (Excess To recover from Sh.
Jan. 2013 Oct. 2012 to Should be amount paid on Mahesh, Beldar
Dec. 2012 Paid a/c of CEA) (EE (M)-I)
Total Rs. 1230/-
Amount
Hence, the Payment of Rs.6345/- had been made excess by the accounts department /
KBZ. The above mentioned irregularities had already been pointed out vide Audit Memo No.
F.IAD/ZAP/KBZ/2013/06 Dated 12.07.2013 but no reply has been received so far by the audit.
Therefore you are requested to recover the excess payment of Rs. 6345/- from the
concern official or employee and deposit in the Municipal Treasury through G-8 / Challan, under
intimation to audit.
PARA NO.7: OBSERVATION REGARDING THE SERVICE BOOK & PERSONAL

FILE OF SH. NARESH KUMAR, PEON.
During the course of audit scrutiny of Service book & Personal Files so produced to audit,
audit has observed the following irregularities in the S. Book of Sh. Naresh Kumar, Peon.
1. He was drawing his salary in the pay scale of Rs. 2610-4000 which was granted as 1st
ACP w.e.f. 09.08.1999. As per VIth CPC, his pay will be fixed as under due to Non-
matriculation and also taken the clarification from F & G department in this regard.
Dated Pay Scale as per Vth CPC Pay Scale as per VIth CPC
2610-4000 -S+GP1600 (4440-7440)
As on 01.01.2006 Rs. 3650/- Rs. 6790+1600 (3650X1.86)
01.07.2006 Rs. 3650/- Rs. 7050+1600
01.07.2007 Rs. 3720/- Rs. 7310+1600
As on 01.04.2008(Due to 2nd ACP) Rs. 3950/- Rs. 7310+1650
(Pay Scale 2750-70-3800-75-4400) (as per option)
As per page no.8 of Service Book, the entry of VIth CPC not made w.e.f.
01.01.2006 as well as the entry of 60% arrear of VIth CPC w.e.f. 01.01.2006 to
08.01.2008 paid amounting to Rs.35996/- and as per page no.10 of Service book (Part-II),
once again payment of 60% arrear of VIth CPC has been made for amounting to Rs.
29320/- w.e.f. 01.01.2006 to 08.01.2008 to Sh. Naresh Kumar, Peon. Please clarify the
reason in this regard and make the recovery, if any under intimation to audit.
2. Apart from as per S. Book (Part-II) at page no. 8 & 9, the pay fixation was done on
30.06.2008 vide office order no. ACA/Pension/2711 dated 01.10.2008. Please recheck
the record from actual drawn of salaries by the incumbent & make the recovery
immediately.
3. As per ECR for the year 2010-2014, the payment had been made to incumbent as BP @
Rs.7890/-+ GP of Rs. 1800/- instead of BP @ Rs.7860/-+ GP of Rs. 1800/- w.e.f.
01.07.2008 & BP @ Rs.8190/-+ GP of Rs. 1800/- instead of BP @ Rs.8150/-+ GP of Rs.
1800/- w.e.f. 01.07.2009 & also made the payment to incumbent BP @ Rs.8490/-+ GP of
Rs. 1800/- instead of BP @ Rs.8450/-+ GP of Rs. 1800/- w.e.f. 01.07.2010 to 30.06.2011
as well as no recovery has been made in this regard. Please give the clarification to
reduction of BP @ Rs.8490/-+ GP of Rs. 1800/- to BP @ Rs.8450/-+ GP of Rs. 1800/- .
4. As per order no.ACA/KBZ/ 558 dated 16.02.2012 regarding approval for adding the
qualification of 10th Standard in Service record of incumbent and to grant the GP of
Rs.1900/- w.e.f. 16.12.2011 but entry not made in the S. Book in this regard till date.
5. Further an order was placed in P. File of incumbent vide no. FA & PD/ AO/ 2012-
2013/544 dated 08.02.2013, the pay has been re-fixed & GP sanctioned of Rs. 2000/-
w.e.f. 16.12.2011 which is not implemented accordingly. Please give the clarification in
this regard & make the recovery accordingly.
6. Overwriting and cutting were made in the many pages of S. Book & P. File.
7. Paging not done in the S. Book & P. File.
Therefore, you are requested to clarify the above mentioned irregularities immediately and
recover the excess payment, if due, from the concern employee and deposit in the Municipal
Treasury through G-8 / Challan, under intimation to audit.
PARA NO.8: IRREGULARITIES IN BUDGET WATCH REGISTER.
The following irregularities were found during the test audit of the Budget Watch Register of
Accounts department for the year 2010-2011, 2011-2012 & 2012-2013.
BUDGET REGISTER 2010-2011 (Accounts department)
Sl. Head of Account Allocation Expenditure Excess/Shortage

No. (In lacs) (In Rs.) (In Rs.)
1. 10-1001 7.00 6, 00, 247 -99,753
2. 10-1002 11.00 13, 24, 942 + 2, 24, 942
3. 10-1003 45.00 32, 74, 138 -12, 25, 862
4. 10-1004 7.00 5, 56, 361 - 1, 43, 635
5. 10-1193 1.00 61, 560 - 38, 440
6. 10-1156 0.02 818 - 1, 182
7. 10-1119 2.25 2, 31, 793 + 6, 793
8. 10-1149 1.00 80, 385 - 19, 615
BUDGET REGISTER 2011-2012 (Accounts department)

1. 10-1001 7.00 9, 50, 984 + 2, 50, 984
2. 10-1002 11.00 11, 43, 419 + 43, 419
3. 10-1003 38.00 16, 64, 265 -21, 35, 735
4. 10-1004 5.50 4, 79, 229 - 70, 771
5. 10-1193 0.50 53, 624 + 3, 624
6. 10-1119 1.75 1,77, 351 + 2, 351
7. 10-1149 2.00 1,38, 665 - 61, 335
8. 10-1156 0.01 1, 220 +220
BUDGET REGISTER 2012-2013(Accounts department)

1. 10-1001 7.50 9, 52, 934 + 2, 02, 934
2. 10-1002 25.00 25, 65, 841 + 65, 841
3. 10-1003 29.50 16, 09, 023 -13, 40, 977
4. 10-1004 6.00 7, 46, 857 + 1, 46, 857
5. 10-1193 0.425 39, 976 - 2, 524
6. 10-1119 1.60 1, 66, 907 + 6, 907
7. 10-1149 1.65 1, 05, 230 - 59, 770
The department has not maintained the Budget Watch Register as per General Financial
Rules where huge savings and excesses were noticed in various expenditures over
sanction/allocation (no complete/updated entry of allocation issued from time to time was shown
against each head of budget which were regularized by the competent authority) was done and
also non submission / surrendering of excess budget well in time to headquarter which may be
utilized by the other departments. The reason for such maintenance & non-checking of Budget
Register be explained to Audit.
PARA NO.9: IRREGULARITIES NOTICED IN STATIONERY RECORD
During the course of test checking of stock book of stationery for the year 2012-2013 &
2013-2014, audit has observed following irregularities:
1. Paging not found completed in the stationery stock register.

2. No paging certificate was given on the front page of stock book so produced to audit.
3. The stationery stock register found incomplete. Most of the items were purchased from
open market without obtaining NOC from Central Stationery Cell.
4. All items are entered in the SB collectively instead of one page allotted for each items.
Hence, explain the reasons for irregular maintenance of stationery register to audit.
5. No physical verification of stationery items not done in the stock book.
6. No signature of any officer / official found in anywhere in the stock book.
Hence, you are requested to instruct the concerned official to maintain the stationery stock
register properly and removed the irregularities immediately, under intimation to audit and also
be not repeated in the future.
PARA NO.10: IRREGULARITIES REGARDING IN MAINTAINING OF TEMPORARY

ADVANCES REGISTER W.E.F. 21.08.2006 TO 18.01.2013.
During the course of audit / scrutiny of the temporary advance registers for period from
21.08.2006 to 13.01.2013 so produced to audit, audit has noticed following irregularities.
1. The paging was not found after page no. 62 in the Temporary advance register.
2. The paging certificate not found in the first page of this register.
3. After page no. 62, the sl. No. 44 to 52 was started in the register.
4. This register started from Sl. No. 330 to 461. May clarify the reasons in this regard.
5. At Sl. No. 404 of page no. 43, the entry of advance adjustment was not signed by
ACA/KBZ (Amount of Advance Rs.99000/- & adjusted with Rs. 99000/-).
6. Date of entry not mentioned in the Temporary advance register. Temporary advance
register
7. In most of the cases, voucher no. not entered against the concerned entry of temporary
advance adjustment whereas the voucher no. & dated should be entered in the Temporary
advance register after bill passing of the expenditure & adjusted against the drawn
advance.
8. Remaining amount had been deposited in Municipal Treasury but detail of expenditure
bill passed not shown in the Temporary advance register with entry of advance adjusted.
9. At Sl. No. 411 & 412, advance of Rs. 10,000/- drawn against each sl. No. regarding to
provide the refreshment to the member of Standing Committee’s meeting for Budget
Estimates for the year 2010-2011 sanctioned by DC/KBZ on dated 29. 11.2010, shown
adjusted vide Voucher no. 96/G & 97/G with the remarks adjusted on Feb. 2011 but
related other not mentioned in the advance register.
10. At sl. No. 413 & 414 of page no. 47, the cuttings and overwriting were found in the entry
of advance adjustment without any attestation by the higher authority.
11. Competent authority not mentioned that who was approved the expenditure for
adjustment of drawn advance.
12. Advance register found in torn condition.
13. The voucher no., dated & bill no. not mentioned at sl. No. 445, 446, 448, 449, 454, 455 &
461 at page no. 62 & 44 to 52 (restarted from sl. No. 44) of this register.
14. The Sl. No. of pages of this register was hazily.
15. At sl. No. 448 dated 19.19.09.2012, adjusted for Rs. 9600/- under the head of A/C 61-
1119 and some detail given in this regard but no signature of higher authority was found
on this entry of advance adjustment.
16. Rests of the pages of this register are blank after sl. No. 461at page no. 52.
17. The paging certificate not found in the current register of advance.
18. The paging not done after page no. 41 in current register of advance.
19. At page no. 14, the sl. No. 25 & 26 was repeated whereas next sl. No. should be 27 & 28
in current advance register.
Hence, you are requested to instruct the concerned official to maintain the advance register
properly and removed the irregularities immediately, under intimation to audit and also be not
repeated in the future.
PARA NO.11: OBSERVATION REGARDING CHEQUE REGISTER.
During the course of audit scrutiny of Cheque Register so produced to audit by the Accounts
Department / KBZ, audit has observed the following irregularities.
1. No paging was done as well as paging certificate not given on the front page of cheque
register.
2. The cheque register was not closed at the end of each financial year.
3. No signature of any official / officer has been seen anywhere in the cheque register.
4. The register was maintained not in proper format even then the date of receiving of
cheque book not mentioned in the register.
5. No proof i.e. number of cheque book requisitioned and received by the Accounts branch
is not produced due to which audit is unable to check the same.
6. No month-wise totaling / closing was done anywhere in the cheque register.
7. The counter-foil of cheque books, so received for payments or disbursement has not been
filled-up / produced before the audit. Due to which audit was not able to check the record
properly.
8. In number of places, cuttings and overwriting was seen in the cheque register which is
not attested / verified / signed by any competent authority.
Therefore, you are requested to clarify the above mentioned irregularities and be removed
immediately, under intimation to audit.
PARA NO.12: OBSERVATIONS REGARDING THE PRODUCED VOUCHERS.
During the course of audit scrutiny of vouchers so produced to audit by the Accounts
1. The voucher no. 18/Misc./May 2013 for amounting to Rs. 57467/- found without
signature ACA and cutting –overwriting also found in this voucher of Contingent bill.
2. In the voucher no. 51/Misc./Jan.2013, difference of salary bill of Sh. Promod Kumar,
Nalla Beldar, C-94/ DEMS for the month of Nov. 2012 for Rs. 10574/- found without
concerned papers and no any certificate given on bill.
3. Voucher no. 136/Misc./Jan. 2013, Cheque had been issued against the bill of Sh. Jai Pal
Singh, AMI for Rs. 4000/- on A/C of Income Tax Deduction without passing the bill by
the competent authority.
4. Voucher no. 170/Misc./Jan. 2013, RTGS for Rs. 15000/- on A/C of Income Tax
deduction has been done without bill passing by competent authority.
5. The voucher no. RTGS/01/Jan. 2013, RTGS for Rs. 2000/- on A/C of Income Tax
deduction has been done without bill passing by competent authority.
6. In the voucher no. 175/Misc./Jan.2013, No copy of birth certificate/ Ration card found
with the bill of CEA.
7. Voucher no. 10/CPSF / June 2010 written two time for firstly Rs. 12128/- & secondly Rs.
11124/- in cash book.
8. Voucher no. 10/ CPSF-III for Rs. 11124/- not found in the bundle of vouchers i.e. sl. No.
09 to 14.
9. Voucher no. 423/G/ June 2013 for amounting to Rs. 15000/-, Meter no. PPO7169
mentioned at contingent bill not matching with Meter no. PPO 3477 mentioned at
photocopy of amount sanctioned. Cutting & overwriting also found in amount
sanctioned.
10. Voucher no. 432/G for amount Rs. 4760/- on a/c of Electricity bill, the total of current
charges Rs. 2938.68- shown in bill no. 10022779486 for the period 04.05.2013 to
10.06.2013 but payment was made Rs. 4760/- including arrear payment of Rs.1815.15.
11. Voucher no. 441/G for amounting to Rs. 1233/- & 442/G for Rs. 1185/-, found only
contingent bill, no MTNL bill for the period 1.5.2013 to 31.05.2013 for T. No. 25811297
and 25751292 found for which payment was made.
12. The following vouchers not found in the produced bunch of vouchers whereas they were
entered in the concerned cash book.
Sl. No. Voucher no. & dated Amount Remarks

1. 382/G/ May 2013 Rs. 24, 22, 268 /- Bunch of voucher no. 366 to 396.
2. 476/Misc.// May 2013 Not mentioned
3. 482/Misc.// May 2013 Rs. 700/-
4. 15/Misc./ May 2013 Rs.5504/-
13. The following voucher signed by only Junior Accountant as well as it should be signed
by Accountant as the Junior Accountant entitled for bill passing the amount up to Rs.
30,000/- and below.

1. 02/Misc./ May 2013 Rs.41500/- Not signed by Accountant
2. 10/Misc// May 2013 Rs. 35400/- Not signed by Accountant
3. 71/DA// May 2013 Rs. 47536/- Not signed by Accountant
4. 72/DA// May 2013 Rs. 41116/- Not signed by Accountant
14. In the following vouchers, no date was mentioned by the Junior Accountant at the time of
passing the bill.

1. 20/Misc// May 2013 Rs. 7500/-
2. 125/Misc.// May 2013 Rs. 20907/-
3. 126/Misc.// May 2013 Rs. 20907/-
4. 128/Misc./ May 2013 Rs.3756/-
5. 289/Misc./May 2013 Rs. 9571/-
6. 331-365/G/May 2013 Not mentioned
15. During the course of vouching it is noticed that numbers of vouchers were missing / not
produced before audit due to which audit is not able to check the same. The list of
produced vouchers placed in the audit file and list of missing vouchers is as under.
Sl. Voucher no. & Period Particulars Remarks

No.
1. 15 to 25 /CPSF/June 2010 Missing from the
Voucher Book
2. 64 to 79 /G/June 2010 Missing from the
Voucher Book
3. 143 to 157/G/ June 2010 Missing from the
Voucher Book
4. 159 to 160 / G/June 2010 Missing from the
Voucher Book
5. 206 /G/June 2010 for On a/c of purchasing of Missing but shown in
amounting to Rs. 13500/- prepaid coupon for office of the Cash Book
EE (M)-II from BSES.
6. 223 /G/June 2010 for On a/c of payment of leave Missing but shown in
amounting to Rs. 44957/- encashment the Cash Book
Voucher Book
8. 269/G/June 2010 for On a/c of payment of leave Missing but shown in
amounting to Rs. 61220/- encashment of Ms. Arukaani the Cash Book
Voucher Book
10. 1 to 23 / ECS/June 2010 Missing from the
Voucher Book
Voucher Book
12. 104 /ECS/June 2010 for On a/c of pay of AC/DEMS Missing but shown in
amounting to Rs. 52543/- the Cash Book
Voucher Book
Voucher Book
Voucher Book
Voucher Book
Voucher Book
18. 243 to 271/ ECS/June 2010 Missing from the
Voucher Book
19. 07/ Online Missing from the
Voucher Book
20. 28/ Online Missing from the
Voucher Book
21. 49 to 50 / Online Missing from the
Voucher Book
22. 72 / Online Missing from the
Voucher Book
Voucher Book
Voucher Book
Voucher Book
Voucher Book
Voucher Book
Voucher Book
Voucher Book
Voucher Book
31. 301 to 330 / G/May 2013 Missing from the
Voucher Book
Therefore, you are requested to clarify the above mentioned irregularities and be removed
PARA NO.13: OBSERVATION REGARDING DAILY REVENUE / INCOME

COLLECTION REGISTER W.E.F. 01.01.2013 TO 31.03.2013 & 03.03.2013 TO 15.07.2013
During the course of audit scrutiny of Daily Revenue / Income Collection Register w.e.f.
01.01.2013 to 31.03.2013 & 03.03.2013 to 15.07.2013 so produced to audit by the Accounts
1. No paging certificate found in this register.

2. No paging found in the register.
3. No supervisory check / signature found anywhere in the register.
4. Opening and closing balance not found in the register,
5. Head-wise details not mentioned at the end of the amount in the register.
6. Original challans on a/c of Revenue challan from the different department, not provided
by the Accounts Department/KBZ during the audit period after sending the so many
Memos. Therefore verification of Daily Revenue Collection Register not done by audit
party.
7. Revenue received from C.S.B. not mentioned in this register.
Therefore, you are requested to elucidate the above mentioned irregularities and be removed
PARA NO.14: OBSERVATION REGARDING EARNEST MONEY REFUND REGISTER

W.E.F. 01.04.2002 TO 2011-2012 & 2012-2013 &SECURITY REFUND REGISTER OF
CSB / KBZ W.E.F. MARCH 2012 TO 13.05.2013.
During the course of audit scrutiny Of Earnest Money Refund Register w.e.f. 01.04.2002
TO 2011-2012 & 2012-2013 and security refund register w.e.f. March 2012 to 13.05.2013 so
produced to audit by the Accounts Department / KBZ, audit has observed the following
irregularities.
EARNEST MONEY REFUND REGISTER
1. In the registers, no other relevant record like application regarding for refund, copy of issued
G-8 etc. is produced before the audit. So it is not possible to tally with the register.
2. No supervisory check was found in the register.
3. No paging certificate was given in the register for the year 2012-2013.
4. Register was found in torn condition.
5. It was also not clear from the register in what respect earnest money was refund as no details
was given in the register.
6. Many cuttings and overwriting has been found in the register like at page no. 12, 13 & etc.
SECURITY REFUND REGISTER
1. In the registers, no other relevant record like application received for refund, copy of issued
G-8 etc. is produced before the audit. So it is not possible to tally with the register.
2. No detail regarding security refund was found in the register.
3. No paging certificate found in this register.
Hence, you are requested to instruct the concerned official to maintain the Earnest Money
Refund Register & security refund register properly and removed the irregularities immediately,
under intimation to audit and also be not repeated in the future.
PARA NO.15: OBSERVATION REGARDING VOUCHER NO.248/G/JUNE 2013 &

103/G/MAY 2013 OF OLD AGE PENSION.
During the course of audit scrutiny of vouchers of old age pension so produced to audit by
the Accounts Department / KBZ, audit has noticed that as per circular no. 471/CSD/HQ/2012 dated
17.12.2012, the total no. of pensioners for old age pension per ward is enhanced from 700 nos. of
pensioner to 750 nos. of pensioners @Rs. 1000/- per month each but in the above mentioned voucher
no. 248/G/June 2013, bill passed for the period from Oct. 2012 to Dec. 2012for amounting to Rs. 20,
88, 000/- @Rs. 1000/- per month to each pensioner whereas the total no. of pensioners were 721
instead of 700 nos. of pensioners at ward no.C-99, Moti Nagar. The sl. No. 01 to 10 at first page of
list of recipients which was pertaining to the period from April 2012 to June 2012 not found with the
voucher. The department may please clarify the reason in this regard, under intimation to audit.
Besides this, the list of recipients was attached with this voucher for the period from April
2012 to June 2012 & July 2012 to Sept. 2012 instead of Oct. 2012 to Dec. 2012. It means that the list
of recipient’s pensioners for the period from Oct. 2012 to Dec. 2012 not attached with this voucher.
In the attached list, the thumb impression of recipients / pensioners not verified by the Competent
authority as well as the cheque no. was over written in the attached list of recipients and no certificate
had been given in the voucher regarding the distribution of old age pension of last paid month, total
no. of pension which were not distributed among the pensioners and also remaining amount of old
age pension may be deposited in the Municipal Treasury or Govt. A/C with given the certificate on
the concerned voucher in this regard.
The relevant cash book not produced before the audit by the Accounts Department/ KBZ.
The two pension no. 332394 at sl. No. 566 & pension no. 2655 at sl. No. 661 were
allotted to sh. Budh Sen s/o Sh. Ganesh Ram R/O D-1452A, Sudershan Park, Bank Account No.
11626/old age pension, P & S Bank for amounting to Rs. 3000/- each time distributed against
above mentioned both pension no. vide cheque no. 31047292 & 31047387 respectively. Both
time pension not received by the pensioner, reason not mentioned in this regard in attached list of
recipient’s pensioners. As per voucher no. 448/old age pension/June 2013, no reason was
mentioned against the entry of not distributed pension which has been expired or shifted to
another ward / Zone. The voucher no. 103/G/May 2013, bill passed for the period from Oct.
2012 to Dec. 2012 for amounting to Rs. 22, 17, 000/- @Rs. 1000/- per month to each pensioner
whereas the total no. of pensioners were 739 instead of 700 nos. of pensioners at ward no.C-91,
Karol Bagh was found similar irregularities to above mentioned voucher no. 248/G/May 2013.
Therefore, you are requested to instruct the concerned official to elucidate the above
mentioned irregularities and be removed immediately, under intimation to audit.
Apart from that the voucher no. 479/G to 488/G dated 29.06.2010 for amounting to
Rs. 1, 82, 61, 000/- of old age pension which were shown in the cash book (General) of June
2010 but the above mentioned vouchers not put up physically to audit till date. Another voucher
no. 389/G/June 2013, bill passed for the period from Oct. 2012 to Dec. 2012 for amounting to
Rs. 15, 51, 000/- @Rs. 1000/- per month to each pensioner. The list attached with the voucher
for the period from April 2012 to June 2012 & July 2012 to Sept. 2012 instead of Oct. 2012 to
Dec. 2012 and list as well as thumb impression of recipient’s pensioners not verified / attested /
signed by the Competent Authority. No any certification on the voucher regarding this payment
of old age pension.
Hence you are requested to instruct the concerned official to maintain the vouchers
properly and above mentioned irregularities may be removed immediately, under intimation to
audit.
PARA NO.16: OBSERVATION REGARDING S. BOOKS AND P. FILES OF STAFF
During the course of audit scrutiny of S. books & P. files of staff so produced to audit,
audit has observed the following irregularities.
1. S. Book & P. File of DR. B. N. Purbey, GDMO-II
(a) No signature of Competent Authority as well as incumbent at column no. 8 & 9 of page no. 7
of S. Book.
(b) No signature of Accountant / ACA/KBZ on the payment entry of 40% arrear for Rs. 92384/-
of VIth CPC, fixation arrear for Rs. 48228/- W.e.f. Sept. 2008 to August 2009 and arrear of
Conveyance allowance for Rs. 14400/- w.e.f. July 2007 to July 2008 at page no. 6, 8 & 11 of
this S. book..
(c) Over writing & cuttings were made in the leave account at page no. 42 to 44 in S. Book of
incumbent.
(d) No DOR & GPF No. mentioned in the front page of his S. Book.
(e) At page no.3, sl. No. 9 not filled up in the S. Book.
(f) Leave account not updated after July 2013.
2. S. Book & P. File of Sh. Sharwan Kumar, LDC
(a) The result of type test not attached with the P. File of incumbent.
(b) The record entry of pay fixation after 01.01.2006 had been made not correct in the SB.
(c) The entry of educational certificates not found at page no. 4 of this S. Book which was also
pointed out by the audit at the last time of audit.
(d) No signature of ACA/KBZ was found at column no. 9 & 12 of page no. 7 & 9 of the S. Book
of incumbent.
(e) No signature of AAO/KBZ was found at the entries of many of DA, Bonus etc. in the s.
Book of incumbent.
3. S. Book & P. File Dr. Mamta Goyal, GDMO-I.
As per entry of 40% arrear of VIth CPC for Rs. 1,02,096/-TDS Rs. 30628/-=Rs.71428/- had
been shown as well as also shown the 100% arrear of VIth CPC i.e. Rs. 255240/- but the entry of
60% arrear for Rs. 168855/--TDS Rs. 60000/-= Rs. 108855/- has been made instead of 60%
arrear For Rs. 153114/-TDS Rs. 4600/-=Rs. 107144/- at page no. 13 of the S. Book of incumbent
and this entry nlso not signed by Competent Authority. As per this entry, it seems that the excess
payment of Rs. 15711/- has been made to Dr. Mamta Gopal, GDMO-I on a/c of payment of 60%
arrear of Sixth Pay Commission. Hence, the entry of 60% arrear of this S. Book may be
rechecked and excess payment, if make, be recovered, under intimation to audit.
The AO/KBZ is requested to instruct the concerned official to remove the above
mentioned disparities and such type of disparities be stopped in future, under intimation to audit.
PARA NO.17: IRREGULARITIES REGARDING BANK RECONCILIATION

STATEMNT AGAINST AXIS BANK ACCOUNT NO. 912020032434989.
During the course of audit scrutiny of bank reconciliation statement of the period from
July 2012 to Feb. 2013 against bank a/c no. 912020032434989 so produced by the Accounts
Department /KBZ to audit, audit has noticed the following irregularities.
1. In the Bank Reconciliation Statement, opening & closing balance not shown.
2. Amount received from Head Quarter not shown in the bank reconciliation statement.
3. Cheques cleared or not cleared (Presented but not deposited in the a/c) not shown in the bank
reconciliation statement.
4. Balance as per Cash Book at the end of month not shown in the bank reconciliation
statement.
5. Detail of amount which comes to under the heading ‘Add’, not shown in the bank
(A) Cheques issued by DDO but not yet presented into bank.
(B) Amount credited by bank but not accounted by DDO.
6. Detail of amount which comes to under the heading ‘Less’, not shown in the bank
(A) Cheques deposited by DDO but not yet cleared by bank (Under clearance).
(B) Amount credited by bank but not accounted for by DDO (Less taken expenditure).
(C) Amount debited by bank but not accounted for by DDO (Bank charges etc.)
7. Total of Subtraction not shown in the bank reconciliation statement.
8. Net Amount Total not shown in the bank reconciliation statement.
9. Balance as per bank statement at the end of month not shown in the bank reconciliation
statement.
10. The relevant cash book not produced by the Accounts Department /KBZ to audit.
The AO/KBZ is requested to instruct the concerned official to remove the above
mentioned irregularities and such type of irregularities be stopped in future, under intimation to
audit.
PARA NO.18: OBSERVATION REGARDING CONTINGENCY REGISTER
During the course of audit scrutiny of Contingency Register for the year 2012 -2013 so
produced by the Accounts Department /KBZ to audit, audit has noticed that as per contingency
register, the contingency bill passed on A/C of expenditure on many items i.e. refilling of
Cartridge & repairing work etc. which were entered at sl. No. 11, 22, 52, 75, 104, 120, 134, 135,
150-153, 159-164 on page no. 01 to 08 respectively and list enclosed as Annexure ‘B’ for use of
CSB/KBZ whereas the CSB / KBZ is getting the lump-sum amount as well as service charges
@Rs. 10/- each transaction for giving their services with their staff to NDMC. The NDMC
provide the space to the staff of CSB for sitting in the zones and no any expenditure is incurred
on the CSB in the NDMC’s Zones.
Besides that the audit is demanded the copy of any agreement for clarification of terms &
conditions as the passing of contingency bills of CSB / KBZ by the Accounts Department KBZ
vide audit memo no. IAD/ZAP/KBZ/2013/12 dated 19.07.2013 but no reply received so far from
Therefore, you are requested to instruct the concerned official to either clarify the reason
in this regard immediately or put up the copy of agreement which was done between NDMC &
CSB, under intimation to audit.
PARA NO.19: OBSERVATIONS REGARDING CANCELLED CHEQUES
During the course of audit scrutiny of Cash Book (General) for the month June 2010 &
Cash Book-CPSF for the month of June 2010 so produced by the Accounts Department /KBZ to
audit, audit has noticed that as per cash book (General), in number of places cheques were shown
cancelled without assigning any reasons and without proper procedure. The list of cancelled
cheques is given below.
Sl. Cheque No. Dated Amount Name of Bank Cash Book /

No. Month / Year
1. 565595 13.05.2009 9376/- Punjab National Bank General /June-2010
6. 979528 03.06.2010 409659/- Punjab National Bank CPSF /June-2010
Total amount of cancelled cheq. 476694/-
Therefore, you are requested to instruct the concerned official to maintain the record of
cancelled cheques properly in the cash book, under intimation to audit.
PARA NO.20: GENERAL OBSERVATIONS
1. Necessary particulars are not mentioned in the Contingent Register.

2. Budget allocation made from time to time was not noted in the record to keep a check on
overall expenditure in the contingent register.
3. Incomplete entries in bill passing ECRs. Particulars of employees, leaves availed, LPC
issued & received not properly mentioned in ECRs.
4. No certificate of proof of disbursement/ receipt of salary for the previous month found in
the bills.
INTERNAL AUDIT OFFICER

ZAP/K.B. ZONE
Accounts Officer
K.B.ZONE

Accounts Upto 2013 KBZ

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NORTH DELHI MUNICIPAL CORPORATION

INTERNAL AUDIT DEPARTMENT

NO. _______/IAD/ZAP/KBZ/2015 DATED

Internal Audit Officer

PART-I (PREVIOUS AUDIT)

Sl. Audit Inspection Report No. Dated Period Total Money

PART II (CURRENT AUDIT)

The following records were requisitioned for Audit/Scrutiny.

27) Property register

Sl. No. New Cheque Book No.

Sl. Used Cheque No. Purpose for using

PARA NO.1: NON-PRODUCTION OF RECORDS.

PARA NO.2: EXCESS PAYMENT ON A/C OF FAMILY PLANNING ALLOWANCE

Sl. No. Period Drawn Amount Actual Amount Excess Amount

In reference to Memo No.IAD/KBZ//2013/11 Dated 18/07/2013, Sh. Anil Kumar Passey,

Dated As per S. Book As per actual Excess Amount

Pay as peon Rs. 3370X1.86= Rs. 3370X1.86=

In reference to Memo No.IAD/KBZ//2013/10 Dated 18/07/2013, Sh. Sarwan Kumar,

PARA NO.5: NON ADJUSTMENT OF TEMPORARY ADVANCES

PARA NO.6: EXCESS PAYMENT OF RS. 6345/- ON A/C OF C. E. A & OTHER

Difference as per Cash Book

Sl. Voucher No. Amount as per Amount as per Excess Remarks

Difference as per voucher

Sl. Voucher Period for Period as Period of Excess Remarks

PARA NO.7: OBSERVATION REGARDING THE SERVICE BOOK & PERSONAL

7. Paging not done in the S. Book & P. File.

PARA NO.8: IRREGULARITIES IN BUDGET WATCH REGISTER.

BUDGET REGISTER 2010-2011 (Accounts department)

Sl. Head of Account Allocation Expenditure Excess/Shortage

BUDGET REGISTER 2011-2012 (Accounts department)

Sl. Head of Account Allocation Expenditure Excess/Shortage

BUDGET REGISTER 2012-2013(Accounts department)

Sl. Head of Account Allocation Expenditure Excess/Shortage

PARA NO.9: IRREGULARITIES NOTICED IN STATIONERY RECORD

1. Paging not found completed in the stationery stock register.

PARA NO.10: IRREGULARITIES REGARDING IN MAINTAINING OF TEMPORARY

PARA NO.11: OBSERVATION REGARDING CHEQUE REGISTER.

PARA NO.12: OBSERVATIONS REGARDING THE PRODUCED VOUCHERS.

Sl. No. Voucher no. & dated Amount Remarks

Sl. No. Voucher no. & dated Amount Remarks

Sl. No. Voucher no. & dated Amount Remarks

Sl. Voucher no. & Period Particulars Remarks

PARA NO.13: OBSERVATION REGARDING DAILY REVENUE / INCOME

1. No paging certificate found in this register.

PARA NO.14: OBSERVATION REGARDING EARNEST MONEY REFUND REGISTER

EARNEST MONEY REFUND REGISTER

SECURITY REFUND REGISTER

PARA NO.15: OBSERVATION REGARDING VOUCHER NO.248/G/JUNE 2013 &

PARA NO.16: OBSERVATION REGARDING S. BOOKS AND P. FILES OF STAFF

1. S. Book & P. File of DR. B. N. Purbey, GDMO-II

2. S. Book & P. File of Sh. Sharwan Kumar, LDC

PARA NO.17: IRREGULARITIES REGARDING BANK RECONCILIATION

PARA NO.18: OBSERVATION REGARDING CONTINGENCY REGISTER

PARA NO.19: OBSERVATIONS REGARDING CANCELLED CHEQUES

Sl. Cheque No. Dated Amount Name of Bank Cash Book /

PARA NO.20: GENERAL OBSERVATIONS

1. Necessary particulars are not mentioned in the Contingent Register.

INTERNAL AUDIT OFFICER

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