North Delhi Municipal Corporation Internal Audit Department City Zone
North Delhi Municipal Corporation Internal Audit Department City Zone
North Delhi Municipal Corporation Internal Audit Department City Zone
Please find enclosed herewith the audit inspection report on the physical verification of
Stores and audit of accounts maintained at Malaria Store, AMO City Zone for the period
25.06.2013 to 31.03.2016. Para-wise replies/comments be sent to the office of the undersigned
within a period of four weeks.
Copy to:-
1. DHO, City Zone for ensuring expeditious replies along with his comments.
2. D.C.A. (IAD) for information pl.
3. Office Copy.
Subject: Physical verification and Test check Audit report on the accounts of AMO,
City Zone for the period 25.06.2013 to 31.03.2016.
INTRODUCTION:
The I.A.R on the accounts of AMO, City .Zone was conducted by Zonal Audit Party,
City Zone, comprising of Smt. Swaran Kumari, I.A.O., Sh. K.K.J.R.K. Prasad, A.A.O.,
Sh. Sandeep Kumar Account Assistant and Sh. Chander Shekhar, LDC. The audit was conducted
on 21.03.2016 to31.03.2016 in eleven working days.
Sh. Karan Pal Singh, AMI was in-charge of the Zonal Malaria Store City Zone during
the audit.
H.O.O./H.O.D./D.D.O’s/CASHIER
The following officials have served as HOO/HOD/DDO/Cashier during
STATUTORY AUDIT:
Statutory audit report was not produced.
VACANCY STATEMENT:
MAINTENANCE OF RECORDS:
The maintenance of records of AMO (Store, for the period 25.06.2013 to 31.03.2016,
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 07 audit Para’s outstanding in respect of AMO. Office, City Zone and nil
Para’s have been settled. These 07 Para’s have been incorporated with current audit report as
part-1 (old audit report.)
(A) Details of Old Audit Report:
The audit report of AMO store City Zone prior to 07.04.2011 are incorporated with DHO
(H&M) City Zone
S. Period of Date of No & date of letter under Paras settled Para Money
N account audit which report was issued outstanding value
audited No No. of G.P M.V.P
of paras
para settled
s
01 07.04.11 to 24.06.13 to F.1544/IAD/ZAP/CZ/2015/01 07 Nil 05 02 Rs.32286/-
24.06.13 30.06.13 Dated 06.01.2015
Total 07 Nil 05 02 Rs.32286/-
The internal audit report has been prepared on the basis of information furnished and
record made available by the AMO, City. Zone, and disclaims any responsibility for any
misinformation and/of non-information on the part of auditee.
The following record was requisitioned by Audit for scrutiny on test check basis vide
requisition letter No.01/IAD/ZAP/CZ /2016 dated 21.03.2016.
1. Stock Book ,
2. Indents/Gate Passes,
3. Property Register,
4. Muster Rolls Employee record
5. Attendance Register
6. Daily diaries of MI’s and other staff,
7. Notice Book/ Challans book
8. T & P register
9. Instrument register
10. Dismantle Article register/Serviceable Article record
11. Unserviceable Article register
12. Any other auditable records.
As a result of physical verification of the Store of AMO, City Zone .and test check of
records so produced, the following discrepancies/ irregularities/ omissions/ errors etc. came to
the notice of the Audit.
Total Rs.1538/-
PARA NO.3: ITEMS PURCHASED WHILE SUFFICIENT BALANCE IN THE STOCK
BOOK
Care should be taken not to purchase stores much in advance of/more than actual
requirement but on the scrutiny of the Stock Book-, 2012-2013, it has been noticed that in spite
of having sufficient balance in the store, the department made the purchases of the items.
A statement showing the leave availed by the employees as per attendance register of
AMO store, City Zone during the audit period is as under –
During the course of checking of attendance register for the period January 2015
February 2016 so produced by the AMO store City Zone, some employees had been found on
Earned Leave, Commuted leave & Absent As there were no Personal Files and Service Books
kept in the office of the AMO Store, and also no leave sanctioning/regularization orders were
produced to audit, the leave availed could not be verified by audit. DHO (H&M), City Zone 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.