PERFORMA FOR FURNISHING INFORMATION FOR THE UNIT AUDITED +

COMPLETION MEMO OF AUDIT PARTY TO HEADQUARTER ALONGWITH THE AUDIT

REPORT.
(PROFORMA-A) REF: PARA 3.7.2

Janak Puri Super Specialty Hospital, Janak

1. Name of the Unit Audited Puri, Delhi
DDO Code : LFA
Sh. Jaspal Singh, IAO
Name of the I.A.O. and Party
2. Sh. Suresh Kumar, AAO
Personnel.
Sh. Ramesh Kumar, Jr. Asstt.
Period of Accounts 2018-19
3.
Inspected/Audit Year Covered.
Months selected for detailed
inspection.
No. of bills checked : Pay Bill July & March
4. 10
Contingency 20

Supplier bill etc. 20

5. Dates of Audit 18.09.2019 to 24.09.2019 (05 working days)

Total No. of Service Books
20
6(i). examined(enclose list)
List of officers due to retire
0
6(ii) within 5 years whose service
books checked.
7. Pay Fixation Cases Checked. Yes
Actual time taken for inspection
(State whether time allowed
8. was sufficient or whether there 05 working days
was only saving of time i.e. any
change necessary)
Whether inspection report was
discussed with HOD/Head of
9. the Office inspected and Yes
departments view taken in
report.
Whether allocation of duties
amongst the members of the
10. Yes, enclosed
party has been enclosed
prescribed proforma.
11. Whether correctness of the Maintained by PAO - LFA
 maintenance of G.P. Fund
Account and accounts of Loans
and Advances checked.
Whether there are pending
No
12. pension cases, if so details
thereof.
13 Old Report
A Paras Recoveries outstanding: Rs.176900/-
outstanding 12 (i) Personal Recoveries Rs.-
(ii) Reconciliation based recoveries Rs. -
(iii) Estimated / assumptive recoveries Rs. -
(iv) Contractor / Firm based recoveries Rs. 176900/-
B Paras Settled Recoveries effected:
0 (i) Personal Recoveries Rs. -
(ii) Reconciliation based recoveries Rs. -
(iii) Estimated / assumptive recoveries Rs. -
(iv) Contractor / Firm based recoveries Rs. -

Year-wise 2016-17
C breakup of paras 06 Para – 03 & 07
settled (enclose
report in Form-II 2017-18
M-8 also) 01, 02, 04 & 05

Remaining paras Remaining recoveries pointed out in Rs. 176900

D of old report 06 current report.
included in this (i) Personal Recoveries Rs.
report (ii) Reconciliation based recoveries Rs. -
(iii) Estimated / assumptive recoveries Rs. -
(iv) Contractor / Firm based recoveries Rs. 176900/-
14 Current Report
A. (i) No. of preliminary objection 16 (observations)
memo issued
(ii) No. of objection settled on 08
the sport.
(iii) General remarks whether 08 – Remaining Observation Memo
the accounts are satisfactory Satisfactory, subject to observation raised in the
or not. current report
B. Remaining paras included in Converted into Paras- 03 (Audit Memo No. 04 &
current report. 13 have been clubbed together as PARA-01)
Converted into TAN – 04
15. Recoveries
A Detected:
i) Personal Recoveries Rs. 18152/-
(ii) Reconciliation based recoveries Rs. -
(iii) Estimated / assumptive recoveries Rs. -
(iv) Contractor / Firm based recoveries Rs. 589047
B Recoveries effected on the spot Rs. 336799/-
C Remaining recoveries pointed out in
current report.
(i) Personal Recoveries Rs. -
(ii) Reconciliation based recoveries Rs. -
(iii) Estimated / assumptive recoveries Rs. -
(iv) Contractor / Firm based recoveries Rs. 270400/-
16. In any serious para pointed out, to be
brought to the notice of the higher -No- ---
authorities.
If yes, details given below :-
Serious para Brief detail
Number
Nil Nil

If any embezzlement case inviting - No-

17. attention of higher authorities
(If yes, give details) [[[[[[[[[[[[[[

Signature of AAO :____________

Name of AAO: SURESH KUMAR

Signature of I.A.O :____________

Name of I.A.O.: JASPAL SINGH

 GOVERNMENT OF NCT OF DELHI

DIRECTORATE OF AUDIT

PROFORMA – ‘C’

(Name of office/unit) Janak Puri Super Specialty Hospital, Janak

Puri, Delhi
Non-cheque / cheque drawing DDO Non-Cheque drawing DDO
Period of Accounts 2018-19
Date of Inspection 18.09.2019 to 24.09.2019 (05 working days)

S.No. PARTICULARS REMARKS

Obtained a list of records maintained by the office being inspected Examined
1 and audited. Commonly required to be maintained in each office is
indicated in Annexure-1(b)
Scrutinize the system of drawing bills from the stage it originated till Scrutinized
2 paid off during the selection period of check with reference to entries
made in the various initial and subsidiary records as prescribed
under the rules.
Scrutinize the system of accounting of receipts from the stage if
3 originated till credited to Government account with reference to the Scrutinized
entries made in the various initial and subsidiary accounts records
and also see that the receipts have not been utilized for payment.
Cash Book (Applicable also for non-cheque DDOs)
4 Examine the Cash Book to see whether it is written, verified, Examined
maintained and balance in accordance with the relevant provisions
of the Receipt and Payment Rules, 1983. In addition it should be
sent that:-
Cash Balance is physically verified by surprise periodical checks.
Cash-in-hand is prima-facie not more than the occasion demands.
There is no delay in remittance of cash/cheque/DD/dtc. To the bank.
All amount received on account of Pay, TA and contingencies, etc.
are entered on the payment side. Check the payment side with the
payment vouchers and the contingent register.
(ii) Examine the system of receipt, custody and use of cheque-books
and offer comments. Prepare a list of cheque-books received by
the DDO for verification with the office of issue. Have the balance N/A
books-in-hand been verified by the DDO?
(iii) Similarly, examine the system of receipt, custody and use of N/A
the receipt book and offer comments. Prepare a list of Receipt
Books for verification with the office of issue. Have the balance
books-in-hand been verified by the DDO?

5 Bill for Pay & Allowances:-

 (i) Have the cheque been received as per Bill Register (Form TR- No Delay
28A) from the PAO and taken into cash book? Cases of delay in
the receipt of cheque from the PAO should be looked into and
commented.

(ii) Have all the cheques issued by the PAO during the selected Yes
month (as per list received from the PAO) been ticked off with
the Cash Book.

(iii) Salary vouchers (including bills for advance and all types of Checked
allowances, etc.) for the selected month have been closely
scrutinized with reference to entitlements and acquittance.

(iv) Are the rules regarding accounting of and disbursement of Through

unpaid salaries strictly followed and register kept upto date and ECS
reviewed periodically by DDO.

(v) Examine salary bills to see if there are variations in rates of pay Examined,
from these shown in the Service Books. No variation

(vi) Examine the LPCs issued during the period of review to see Examined
that the rates of pay and allowances admissible and recoveries
due are shown correctly.

(vii) In the staff employed covered with sanctioned strength. (Has ---
the staff been employed for gainful purpose or there is scope of
economy?)

6 Contingencies
(i) Is the register of contingent expenditure maintained according to Yes
the provisions of CRs?

(ii) Have the sub vouchers been cancelled after payment. Yes

(iii) Is the expenditure covered by general/specific sanction? Yes

(iv) Are the rules regarding engagements of MR labour property NA

followed?

(v) Have the certificate of quality and entry of Stock Register Yes , subject
recorded on the vouchers? (Entries should be checked with the to audit
initial account records, i.e., Stock Register, Stationery Register, observation
Consumable Registers and correctness verified, thereof).

7 Service Books and Leave Account:- Checked,

subject to
(i) Review the service books and leave accounts to see that the audit
entries therein are up-to-date; Calculation for leave-at-credit are
 correct, as per rules; and the annual verification certificates observation
recorded in the service books. (A list of service books examined in Current
should be obtained and kept for records). Audit Report

(ii) Delays, if any, in the grant of annual increments should be No delay

pointed out and reasons ascertained from the Head-of-office.

(iii) Has the pay fixation been correctly done? Cases of wrong pay
fixation should be indicated with brief note the amount involved. Examined

GPF account of Group-D:-

8 Have the GPF account of Group-D employees been properly Maintained

maintained? If no, what are the main defects (give references to by PAO
para in IR)

9 Overtime Allowances:-
Has overtime been sanctioned by competent authority and allowed NA
in accordance with the current rules and have all the subsidiary and
initial records been maintained?

10 Stores and Stock:-

(i) Are stock register maintained for consumable and non- Yes
consumable stores and are the transaction posted as and when
they occurred?

(ii) Check all the purchase vouchers and verify the purchase in Yes
these registers.

(iii) Check the supply orders with reference to quotations and Yes
comparative statements.

(iv) Are the issues made under proper authority? Yes

(v) Examine the physical verification report and ascertain if any No

shortage has been reported therein and if so, what action has
been taken for its regularization?

(vi) It should be seen that there is no unnecessary accumulation of Yes

stock.

11 Log Books:-
(i) How many vehicles are there with the department? Check the log Examined
books and link the purchase of POL and other accessories with
the relevant paid vouchers?
 (ii) Is the vehicle maintaining normal mileage every month? Yes

(iii) Case of extra-ordinary repairs carried out should be investigated No

with reference to sanction of the competent authority. Register
of maintenance of vehicle should also be seen.

(iv) Are there journeys shown as “unofficial”? So, what action has No
been taken to recover the amount from the officers concerned?

12 Examination of Registers:-
List of records commonly required to be maintained by each DDO N/A
has been indicated in Annexure-1(b). Examine these
registers/records.

13 Cheque books of cheque drawing DDOs:-

(i) Examine the record maintained for receipt, custody and use of N/A
cheque books received from PAOs.

(ii) Has the DDO paid, bills only in respect of items for which he N/A
was authorized to do so?

(iii) Has the weekly scrolls been received on due dates from the N/A
bank?

(iv) Have the Bank Reconciliation Statements been prepared N/A

weekly, got checked and sent to PAO? Any serious differences
should be brought to notice.

(v) Examine as to whether the list of payments alongwith paid N/A

vouchers have been sent to the PAO on due dates. Delay in
sending should be pointed out.

14 Income Tax Deductions

Review cases to see that the Income Tax deducted-at-source is Checked
correct and in accordance with the latest Income Tax Rebates.

15 All Cases of sanctions issued by the office, e.g., MCA, Festival Yes
Advances, Special Pay, etc. should be examined to see that these
have been granted in accordance with GFR and all necessary
documents and formalities have been completed.

16 (i) See that a stock account of blank receipt books has been NA
maintained check the balance and verify the stock-in-hand by
actual counting with the shown in the stock book.

(ii) See that securities have been furnished by all the officials who NA
 handle money and property.

(iii) See that annual store return has been prepared to shown how NA
much capital is looked-up in the store.

17 Furniture & other equipments, Machinery & Tools and Plant

registers
Seen, Sub.
See that the balances of the articles of furniture and machinery have To audit
been checked annually by officer responsible for that and that the
observation
result of the verification has been noted against the article
concerned.

Liability Register:-

18 It should be examined whether suitable action is taken to have the NA

liabilities liquidation expeditiously.

Loans:-

19 Special care should be taken to examine that all amounts drawn are Examined
properly accounted for and that suitable record is kept to show that
the loans have been given to the persons entitled to receive this and
conform to the rules on the subject, it should be sent that the
recoveries are effected regularly. In case of delay in repayment of
loan it should be seen that the penal interest has been charged at
the rate prescribed by government.

Register of watching the progress of expenditure:-

20 Entries in this register should be checked with the cash books, stock Checked
registers, etc. to see that the register is being maintained properly.
The allocation of the expenditure between recurring and non-
recurring should be carefully checked.

The report may be called for to ascertain compliance to the objection

raised efforts should be made to get the objection settled which
21 relate to commissions/non-maintenance of records/over-payment of Best efforts
personal claims. were made
to prepare
Other irregularities which cannot be get right and still continuing may
the report
be take in the Inspection Report to be handed over to DDOs
bringing out that it was pointed out by Internal Audit Party also

IAO AAO Dated

 Form-II M-5
GOVT. OF NCT OF DELHI
DIRECTORATE OF AUDIT
4TH LEVEL, ‘C’ WING, DELHI SECRETRETRAT
I.P.ESTATE, NEW DELHI-02

PROFORMA ‘D’

Allotment of duties during audit of Janak Puri Super Specialty Hospital, Janak
Puri, Delhi

Sl. Name & Designation Duties allotted

No.
1. Sh. Jaspal Singh, IAO Cash Book, Purchase file, Pay Fixation,
Contingency Bills, Stock Register, Service Books,
settlement of old paras etc.
2. Sh. Suresh Kumar, AAO Income Tax, LTC Bills, Purchase file, Tuition Fee
Bills, Recovery of TA etc. and preparation of audit
report.
3. Mr. Ramesh Kumar, Salary Bills, PBR, Stock Registers and any other
Grade-IV works as assigned by IAO/AAO

1. Certified that the duties allotted to me as above have been duly discharged by
me effectively.
2. Certified that I have not worked in the currently audited unit in the past five years.

AAO AO/Sr.A.O
Name of the Unit : Janak Puri Super Specialty Hospital, Janak Puri, Delhi

Name of the IAO : SH. JASPAL SINGH

OLD AUDIT REPORT CURRENT AUDIT REPORT

Paras outstanding 12 Recoveries detected 607199
Settled on the spot 05 Recoveries effected on the 336799
spot
Remaining Paras 07 Balance recoveries 270400
Total recoveries 176900 IMPORTANT PARAS

Recoveries effected -
/verified on the spot
Balance recoveries 176900
 FORM-II M-8
(Referred to in Para 3.7.2)
Verification note on the inspection on the compliance of old audit report on the
accounts of 2014-2018 :

S. Current Para No. / Brief particulars of the Explanation by How

No. Prev. Para No. Objection the Department Settled
1. 03 (2016-17) Provision of Depreciation Reserve Hospital replied that On the basis of
Fund depreciation for the reply submitted
current year has been by the Hospital
transferred to
Depreciation Reserve
Fund resulting in creating
of Depreciation.
2. 07 (2016-17) Capitalization of Assets in one Block Now the amount of all On the basis of
of Fixed Asset – Building during the the fixed assets, building, reply submitted
Financial Year 2014-15 machinery and by the Hospital
equipment, electricity and
electronic equipment,
DGT Set, AC sets & RO
Plants etc. has been
shown as Capitalization
of Assets.
3. 01 (2017-18) Pending court cases & arbitration Settled and taken as a fresh in Current Audit
cases Report
4. 02 (2017-18) Non adjustment / refund of advances Settled and taken as a fresh in Current Audit
amounting to Rs. 201451111/- Report
5. 04 (2017-18) Pending refund of TDS amount of Rs. Partly settled on the On the basis of
1459306/- from Income Tax basis of refund of TDS of reply submitted
Department Rs. 503090/- received by the Hospital
from Income Tax Deptt.
6. 05 (2017-18) Short deposit of EPF/ Service Hospital submitted that On the basis of
Tax/GST amount regarding OPD the registration certificate reply submitted
registration services provided by M/s for verification is provided by the Hospital
Pentagun Plus Security Services by firm and now the firm
(Regd.) is providing bill duly
signed with stamp of firm,
PAN and GST number.
The details of bill /
EPF/Service Tax / GST
has been deposited by
the firm.
 DIRECTORATE OF AUDIT
GOVERNMENT OF N.C.T. OF DELHI
4TH LEVEL, C-WING, DELHI SECTT,
I.P. ESTATE, NEW DELHI

Sub:- Audit report of Janak Puri Super Specialty Hospital, Janak Puri, Delhi for
the audit Period 2018-19.

INTRODUCTION

The Internal Audit Report on the accounts of Janak Puri Super Specialty
Hospital, Janak Puri, Delhi for the audit Period 2018-19 was conducted by field Audit
Party No. XIX, comprising of Sh. Jaspal Singh, IAO, Sh. Suresh Kumar, AAO and Sh.
Ramesh Kumar, Jr. Asstt.. The audit was conducted during 10 working days w.e.f.
18.09.2019 to 24.09.2019 (05 working days).
AIMS AND OBJECTIVES

To develop Janakpuri Super Specialty Hospital as a Centre of Excellence in the

field of curative, rehabilitative, palliative and preventive health care, to provide modern
and technologically advanced infrastructure for diagnosis and treatment of all types of
Cardiology, Cardiothoracic & vascular Surgery, Neurology, Endocrinology, alongwith
support specialities such as Raidology, Nuclear Medicined, Pathology, Microbiology,
Biochemistry etc. and such other diseases as per the approval of the Governing
Council.
HOD/H.O.S/D.D.O’s

The following officials have served as HOD/HOO/DDO/Cashier during - 2018-19 :

S.No. POST Name of the officer Period

1. HOD Dr. Man Mohan Mehndiratta, 2018-19
Director
2. HOO Dr. Ashok Kumar, MS 2018-19
3. DDO Smt. Sunita Kesar, Sr. A.O. 2018-19
 FINANCIAL STATEMENT (2018-19)

The Accounts of “Janak Puri Super Specialty Hospital, Janak Puri, Delhi”, for the
Financial Year 2018-19 were audited purely on test check basis. The accounts were
compiled by M/s R.C. Agarwal & Co., Chartered Accountants for the year 2018-19. The
financial statement of the Institute is as under:-

Head Amount (in Rs.)

Unspent balance as on 01.04.2018 (as per previous LFA Audit 167344054
Report)
GIA from Govt. of NCT of Delhi
F. No. 400(269)/H&FW/2017/Plg/PF/CD-112487697/jsshfw/2191- 125000000
98 dated 31.05.2018
F. No. 400(269)/H&FW/2017/Plg/PF/CD-112487697/jsshfw/4827- 185000000
34 dated 27.11.2018
F. No. 400(269)/H&FW/2017/Plg/PF/CD-112487697/jsshfw/2191- 150000000
98 dated 04.02.2019
Total Grant (including unspent balance) (A) 627344054
Other Income as per Income & Exp. A/c
Interest Earned 11529739
Other Income 25245151
Total (B) 36774890
Total Income (A+B) 664118944

Expenditure for the year 2018-19 (In Rs.)

S.No. Head of Accounts Amount (in Rs.)

1. Salary & wages 152597882
2. Contribution to Provident Fund 760781
3. Machine & Consumables 135400
4. Lab. Consumables 23814155
5. Advertisement 1009662
6. Bank charges 290637
7. Electricity bill 27507062
8. Insurance 13716
9. Lab. Assessment expenses 100216
10. Legal & professional fees 529556
11. Medical reimbursement 871946
12. Meeting expenses 119668
13. Other office expenses 13504059
14. Newspaper 129071
 15. Outsourced services 16748750
16. Printing & Stationery 94759
17. Rent, rates & taxes 8780892
18. Repair & maintenance 273117
19. Sanitation service charge 7734589
20. Security services 18766095
21. Water charges 1326682
22. Sitting charges of faculty 1806
23. Postage, telephone & communication charges 788072
24. Travelling & Conveyance 245118
25. Vehicle running & maintenance 84442
26. Misc. exp. 214899
27. Purchase of fixed assets 76070173
28. Advance for machinery 4934945
29. Other advances 13115700
30. Delhi State Health Mission 60263
Total expenditure 370624113

Calculation of unspent Balance as on 31.03.2018

Income Expenditure Unspent Balance

664118944 370624113 293494831

The inspection report has been prepared on the basis of information furnished
and made available by the Hospital. Office of the Directorate of Audit, Local Fund
Account, Delhi disclaims any responsibility or any mis-information and non-information
on the part of the Auditee.
Vacancy Statement

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

1. Medical Staff 158 80 78
2. Nursing Staff 174 34 140
3. Paramedical Staff 90 34 56
4. Ministerial Staff 35 29 06
5. Outsourced Staff 72 72 0
Total 529 249 280

Statutory Audit

Statutory audit of Janak Puri Super Specialty Hospital, Janak Puri, Delhi for the audit
Period 2017-18 was conducted by AG (Audit) Delhi.
Maintenance of Records

The maintenance of records of Janak Puri Super Specialty Hospital, Janak Puri,
Delhi for the period 2018-19, was found satisfactory subject of observations made in
Current audit report and in test audit note.
 PART-I :Old Audit Report

(2014-2018)
There were 12 old Audit para’s outstanding of the office of Janak Puri Super
Specialty Hospital, Janak Puri, Delhi, the office showed compliance of 06 old audit
paras and the same were settled on the basis of reply submitted by the Hospital. The
remaining old outstanding paras have been incorporated with current audit report as
part-I (old audit report).
(A)
S. Year Total Para Settled Para no. of Settled Outstanding
No. Para’s Para’s Para’s
1. 2014-15 01 0 0 01 (2)
2. 2015-16 01 0 0 01 (6)
3. 2016-17 05 02 03 & 07 03 (1,2&4)
4. 2017-18 05 03+01(P/s) 01, 02, 04(P/s) & 05 02 (3 & 4)
Total 12 05+01 07
(B) Details of Old Recovery
S. Year Total old Amount Balance Recovery
No. Recovery against Paras
(Amount in Rs.)
Para No. Recovered Verified
01. 2016-17 176900 0 0 0 176900
Total 176900 0 0 176900
 PART II
Current Audit Report (2018 – 19)

During the course of current audit, 16 audit observation memo’s highlighting

various irregularities/ recovery to the tune of Rs. 607199/- were issued. Eight Audit
Memos were settled on the spot on the basis of recovery of Rs. 266799/- & One Audit
memo (No. 04) was partly settled on the basis of Recovery of Rs. 70000/- made by the
Hospital. Remaining audit memos have been converted to 03 Paras (Audit Memo No.
04 & 13 have been clubbed together as PARA-01) & 04 TANs which are incorporated
in current audit report.

Details of Current Recovery

Memo Para No. Total Recoveries Amount Recovered / Balance (In

No. (In Rs.) effected Rs.)
01 - 11222 11222 0
02 - 2640 2640 0
03 - 4290 4290 0
04 PARA-01 177400 70000 107400
06 - 25877 25877 0
08 - 175470 175470 0
13 PARA-01 163000 0 163000
15 - 47300 47300 0
TOTAL 607199 336799 270400

The internal audit report has been prepared on the basis of information furnished
and made available by the Janak Puri Super Specialty Hospital, Janak Puri, Delhi. The
Directorate of Audit, GNCT of Delhi disclaims any responsibility for any misinformation
and / of non-information on the part of auditee.

(JASPAL SINGH)
Inspecting Audit Officer
Audit Party No. XIX
 AUDIT REPORT
2018-19
PARA-01 Non-levy of penalty on delayed deposit of License fee – Recovery of
Rs. 270400/-. (Audit Memo No. 04 Dated: 18.09.2019 & Audit Memo No.
13 Dated: 20.09.2019)
A. M/s Rachael Hospitality Services – Recovery of Rs. 107400/-.
As per File No. 13(7)/Estt./JSSH/Kitchen/2017 regarding Tender for Canteen in
JSSHS, it has been observed that Hospital has award contract for providing canteen
facilities in JSSHS w.e.f. 01.01.2018 @ Rs. 29000/- per month to M/s Rachael
Hospitality Services.
As per the terms and condition No. 11 of the Contract, it has been provided that
the Contractor shall deposit the monthly license fee in advance for each month on or
before 7th of that month by way of bank draft / pay order and as per Condition No. 12 it
has been further provided that after 7 th day, late fee will be charged @ Rs. 200/- per
day.
During the scrutiny of above file it has been observed that the license has paid
the license fee beyond the due date of that particular month and the same attracts the
penalty as per Condition No. 12 of the Contract. The details of the delayed license fee
paid and penalty to be levied to the contractor is as under:
Month Due date of Actual date of Delay in days Penalty @ Rs.
License Fee submission of 200/- per day as
license fee per condition No.
12 of Contract
August, 2018 7th August 22.09.2018 45 days 9000
th
September, 2018 7 September 25.02.2019 170 days 34000
October, 2018 7th October 03.05.2019 207 days 41400
th
November, 2018 7 November 03.05.2019 176 days 35200
December, 2018 7th December 03.05.2019 146 days 29200
th
February, 2019 7 February 25.02.2019 17 days 3400
March, 2019 7th March 03.05.2019 56 days 11200
th
April, 2019 7 April 28.05.2019 50 days 10000
th
May, 2019 7 May 28.05.2019 20 days 4000
Recovery to be made 177400
Spot recovery made by Hospital 70000
Balance to be recovered 107400

B. M/s Indus Towers Ltd. – Recovery of Rs. 163000/-.

During the scrutiny of file No. F. 3(206)/Estt./Mobile Tower/JSSHS/2014-15
regarding Installation of Building Mobile Connection System, it has been observed that
Hospital authorities have made an agreement with M/s Indus Tower Ltd. for installation
of Building Mobile Connection System.
 As per the terms and condition No. 4(iii) of the Agreement, it is provided that the
“Licensee shall pay in advance and amount of Rs. 60152/- per month between 10 th
to 15th of each month”. Further Condition No. 4(viii) provides that “in the event of
failure of payment beyond the stipulated period a penalty of Rs. 500/- per day
shall be charged.”
During scrutiny of license fee paid by M/s Indus, it has been observed that
monthly license fee have been received after the due date i.e. 15 th of every month. The
Hospital has not levied any penalty on the delayed payments deposited by the licensee.
Details of payment made after due date and penalty to be levied are detailed below:
Period Monthly Due date Actual date of Delay in Penalty to be
License fee submission of days levied @ Rs.
License fee 500/- per day
April, 2018 60152 15.04.2018 20.08.2018 126 days 63000
May, 2018 60152 15.05.2018 20.08.2018 96 days 48000
June, 2018 60152 15.06.2018 20.08.2018 65 days 32500
July, 2018 60152 15.07.2018 20.08.2018 35 days 17500
August, 2018 60152 15.08.2018 20.08.2018 04 days 2000
Total recovery to be made 163000

Hospital authority may recover Rs. 270400/- (Rs. 107400/-+163000/-) from the
contractor after due verification of facts and figures under intimation to Audit.
PARA-02 Non-adjustment of contingent advances of Rs. 222138177/-. (Audit
Memo No. 10 Dated: 20.09.2019)
As per Rule 323(2) of General Financial Rules, 2017, Advances for contingent
and Miscellaneous Purpose, the adjustment bill, along with balance if any, shall be
submitted by the government servant within fifteen days of the drawal of advance,
failing which the advance or balance shall be recovered from his next salary (ies).
During the scrutiny of the records related to advances of Janak Puri Super
Specialty Hospital, it was revealed that some of the advances amounting to Rs.
222138177/- were remained unadjusted during FY 2015-16 to 2018-19 as per the
details given below:
Sr. No. Bill No. Date Nature of Advances Amount
1. 111 30.06.2015 Paid to FICCI for Proecessing fee for 6000
participation in FICCI Health Care
excellence award 2015
2. 203 27.08.2015 Paid to Shri Ram Enterprises for 32575
procurement of Digital certificate
3. 218 09.09.2015 Paid to MR Investments (HL) Ltd. for 2329961
purchase of Ultra Sound Machines
4. 562 31.03.2016 Paid to M/s HLL Life Care Ltd. for 63651347
procurement of flat panel signal cardiac
Cath Lab.
 5. - 06.11.2016 Paid to M/s HLL Life Care Ltd. for Medical 57157438
Gas Pipe Line System
6. - 20.11.2017 Paid to M/s Pneumatic Berlin Germany for 63833929
Modular Operation theaters
7. - 20.11.2017 Paid to S.IM.E.O.N. Medical GMBH and 14433611
CO KG
8. 58 24.04.2018 Payment of custom clearing agent charges 891390
to Balmer Lawrie & Co.
9. 61 27.04.2018 Advance to Balmer Lawrie & Co. 90000
10. 63 01.05.2018 Advance to Balmer Lawrie & Co. for 1000000
custom clearing agent charges
11. 74 03.05.2018 Advance to Balmer Lawrie & co. for 2946440
Custom duty charges55555
12. 94 11.05.2018 Advance to Balmer Lawrie & Co. 407100
13. 125 22.05.2018 Advance to Balmer Lawrie & Co. Ltd. 500000
14. 167 11.06.2018 Advance to EDCIL India Ltd. 12853386
15. 197 22.06.2018 Advance to Balmer Lawrie & co. for 2000000
Custom duty charges
16. 703 27.02.2019 Advance to Indian Academy of Cytologists 5000
TOTAL 222138177

The matter may be taken up for an early adjustment of the said advances within
the prescribed period of time. Similar other cases may also be reviewed and action
may be taken accordingly under intimation to audit.
PARA-03 Pending Court cases & Arbitration cases. (Audit Memo No. 07 Dated:
20.09.2019)
During scrutiny of record it was observed that following court cases are pending
in different courts in respect of the JPSS Hospital:
Sr. Court Case No. Case Title
No.
1. High Court Cont. CAS(C) 435 of Deepak Sharma & Ors vs. Anshu Prakash & Anr.
2018
2. High Court WP(C) 7704/2018 Deepak Sharma & Ors vs. State of NCT of Delhi
& Anr.
3. High Court WP(C) 2159/2019 Ms. Chetana Rani & Ors. Vs. NCT of Delhi &
Anr.
4. High Court WP(C) 2182/2019 Sh. Abhishek Mishra & Ors vs. NCT of Delhi &
Anr.
5. CAT CP No. 182/2018 Sushant Sharma vs. Anshu Prakash & Anr.
6. CAT OA No. 1237/2013 Ms. Sarika Kumari & Ors vs. NCT of Delhi &
Others
7. CAT O.A. No. 3250 of 2016 Sh. Pawan Kumar Tyagi vs. JSSH
8. Patiala House Court Appeal No. 333/2018 M/s Gorkha Security Services vs. JSSHS
9. Rouse Avenue Distt. ID No. 7616/2016 Sh. Sukhvinder vs. JSSH
Court (Labour Court)
10. Rouse Avenue Distt. No. 9299/2016 Sh. Kuldeep and 29 other vs. JSSH
Court (Labour Court)
11. Rouse Avenue Distt. LC-411/2017 Sh. Deepak vs. JSSHS
Court (Labour Court)
12. Rouse Avenue Distt. LC No. 545/2017 Sh. Rakesh vs. JSSHS
Court (Labour Court)
13. Rouse Avenue Distt. LCA No. 206/2017 Sh. Sahab Singh vs. JSSHS
Court (Labour Court)
14. Dwarka Court CS NO. 838/2018 M/s Kushal Suraksha & Allied Services (P) Ltd.
vs. JSSHS
15. CAT OA No. 100/1978/2018 Dr. Kavita Yadav vs. JSSHS
16. High Court WP (C) 9350/2014 Ramesh Chander vs. JSSHS

Hospital authority may expedite the pending court cases on priority basis under
intimation to Audit.

(JASPAL SINGH)
Inspecting Audit Officer
Audit Party No. XIX
 PART-III
TEST AUDIT NOTE

TAN-01 Physical Verification of Stock Register. (Audit Memo No. 09 Dated:

20.09.2019)
Scrutiny of stock registers maintained in the Hospital, it is observed that physical
verification of Fixed Assets, Consumable items, Medical Stock Register & General
Stock Register was not done. Whereas as per GFR Rule, 213-
1) Physical verification of Fixed Assets : The inventory for fixed assets shall ordinarily
be maintained at site. Fixed assets should be verified at least once in a year and the
outcome of the verification recorded in the corresponding register. Discrepancies, if any,
shall be promptly investigated and brought to account.
2) Verification of Consumables: A physical verification of all the consumable goods and
materials should be undertaken at least once in a year and discrepancies, if any, shall
be recorded in the stock register for appropriate action by the competent authority.
3) Procedure for Verification: (i) Verification shall always be made in the presence of the
officer, responsible for the custody of the inventory being verified.
ii) A certificate of verification alongwith the findings shall be recorded in the stock
register.
iii) Discrepancies, including, shortage, damages and unserviceable goods, if any,
identified during verification, shall immediately be brought to the notice of the competent
authority for taking appropriate action in accordance with provision given in Rule 33 to
38 and Rule 214. Buffer Stock: Depending on the frequency of requirement.

Hospital authority may take necessary steps to remove the above discrepancies
under intimation to Audit.

TAN-02 Violation of Rule 149 of 2017. (Audit Memo No. 11 Dated: 20.09.2019)
As per Rule 149 of GFR, 2017 it has been provided that the procurement of
Goods and Services by Departments will be mandatory for Goods or services available
on GeM. The procuring authorities will certify the reasonability of rates.
During scrutiny of File No. F. 3 (206)/JSSHS/Estt./Bio-metric Att./2014, it has
been observed that the Hospital has purchased Adhar Enable Biometric attendance
device without completing the codal formalities as per Rule 149 of GFR, 2017.
Further same observation has also been noticed in the records / file No. F.
6(142)/JSSHS/CTB/Hiring of Staff vehicle for day to day basis / 2017 regarding hiring of
staff vehicle for day to day basis.

Hospital authority is advised to follow the guidelines as per Rule 149 strictly in
future.
TAN-03 Non-availability of essential medicines / items in Surgical Store.
(Audit Memo No. 12 Dated: 20.09.2019)
Medicines are those which satisfy the priority health care needs of the people.
During the scrutiny of ‘Drug Stock Register’ of Ward 9A, it has been noticed that
following items were not available in the stock. Some of the instances are given below:

Sr. Name of the Medicine Period of NIL Stock Page Number of

No. the stock register
1. Inj. Amikacin 250mg 10.05.2018 to 31.03.2019 2
2. Inj. Methylpredhisolona 500 mg 08.07.2018 to 20.08.2018 134
3. Inj. Piptaz 10.10.2018 to 22.01.2019 170
4. Inj. Magnese 01.04.2018 to 28.09.2019 95
5. Inj. Terlipressin 16.10.2018 to 06.02.2019 64
6. Inj. Labetalol 40 mg 01.08.2018 to 27.08.2018 51
7. Inj. Ceftazidime 500 mg 01.04.2018 to 17.09.2018 50
8. Inj. Vacuronium 4mg 01.04.2018 to 31.03.2019 48
9. Inj. Neostigmine 01.04.2018 to 28.09.2018 40
10. Inj. Haloperidol 5 mg 01.04.2018 to 31.03.2019 38
Similar types of other cases may also be reviewed. In the absence of above said
items /medicines and similar other types of items / medicines how the patients of this
hospital were treated during the period when the stock of the above said medicines
were nil in the hospital.
TAN-04 Non-maintenance of Log book of the equipment installed in the
hospital. (Audit Memo No. 14 Dated: 23.09.2019)
It has been observed that log books for repair and maintenance of the
equipments installed in various departments have not been maintained in the hospital.
Whereas, the log books are being maintained for the important information like date of
breakdown, date of complaint to the firm, date of repair etc. are not maintained properly.
The hospital should maintain the log books of equipments containing the above vital
information. As breakdown/out of order of machine/equipments affect the patient care,
the log books should be periodically checked by the in charge to ensure timely action
taken for keeping the out of order equipments in serviceable condition. In the absence
of Log Books it is difficult to ascertain the no. of equipments / machines installed in the
various departments, details of functional / non-functional etc. in the Hospital.
Hospital authority may take appropriate action to maintain the log book of
equipments / machines installed in the various departments of the Hospital under
intimation to Audit.
(JASPAL SINGH)
Inspecting Audit Officer
Audit Party No. XIX
Memo Particulars of the Memo Remarks
No.
01 Recovery of Rs. 11222/- on account of Settled
overpayment of Child Care Leave.
02 Short deduction of UTGEIS subscription – Settled
Recovery of Rs. 2640/-.
03 Recovery of Rs. 4290/- on account of License Settled
Fee
04 Non-levy of penalty of Rs. 107400/- on delayed Converted as PARA-01
deposit of License fee.
05 Non-deduction of GST. Settled
06 Excess payment of Rs. 25877/- towards EPF for Settled
hiring of OPD Registration Services.
07 Pending Court cases & Arbitration cases Converted as PARA-06
08 Excess payment of Rs. 175470/- towards EPF to Settled
M/s Global Ventures
09 Physical Verification of Stock Register. Converted as TAN-01
10 Non-adjustment of contingent advances of Rs. Converted as PARA-05
20724086/-.
11 Violation of Rule 149 of 2017 Converted as TAN-02
12 Non-availability of essential medicines / items in Converted as TAN-03
Surgical Store.
13 Non-levy of penalty on delayed payment of Converted as PARA-01
License fee to M/s Indus Towers Ltd.
14 Non-maintenance of Log book of the equipment Converted as TAN-04
installed in the hospital
15 Non-submission of License Fee & Electricity Settled
charges
16. Irregularities in award of contract to M/s EdCIL Settled
(India) Ltd.