Report DDUH

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
Deen Dayal Upadhyay Hospital, Hari

Nagar, Delhi
1. Name of the Unit Audited
Phone No. – 011 – 27034535
DDO Code : 046001
Sh. Jaspal Singh, IAO
2. Name of the I.A.O. and Party Personnel. Sh. Suresh Kumar, AAO
Sh. Ramesh Kumar, Jr. Asstt.
Period of Accounts Inspected/Audit Year
3. 2018-19
Covered.
Months selected for detailed inspection. July & March

No. of bills checked : Pay Bill 30
4. T.A. Bill
20
Contingency
Supplier bill etc. 10

02.05.2019 to 17.05.2019(10 working
5. Dates of Audit
days)
Total No. of Service Books 40
6(i).
examined(enclose list)
List of officers due to retire within 5 10

6(ii)
years whose service books checked.
7. Pay Fixation Cases Checked. Yes
Actual time taken for inspection (State
whether time allowed was sufficient or
8. 10 working days
whether there was only saving of time
i.e. any change necessary)
Whether inspection report was
discussed with HOD/Head of the Office
9. Yes
inspected and departments view taken
in report.
Whether allocation of duties amongst
10. the members of the party has been Yes, enclosed
enclosed prescribed proforma.
Whether correctness of the
maintenance of G.P. Fund Account and
11. Maintained by PAO – 20
accounts of Loans and Advances
checked.
Whether there are pending pension No
12.
cases, if so details thereof.
13 Old Report
A Paras 93 Recoveries outstanding: Rs. 8154864
outstanding (i) Personal Recoveries Rs.3340898
(ii) Reconciliation based recoveries Rs. -
(iii) Estimated / assumptive recoveries Rs. 3542647
(iv) Contractor / Firm based recoveries Rs. 1271319
B Paras Settled 17+01 Recoveries effected: Rs. 4067116
(i) Personal Recoveries Rs. 561321
Year-wise 2009-10 2012-13 2015-17

C breakup of paras Para-06 Para-08 Para-01, 06,
settled (enclose 11 & 12
report in Form-II 2011-12 2013-15
M-8 also) Para-04 & Para-01(a, e 2017-18
15 & f)p/s, 02 & Para-01, 02,
03 05, 07, 08, 09
& 19
Remaining paras Remaining recoveries pointed out in Rs. 4087748
D of old report current report.
included in this 76 (i) Personal Recoveries Rs. 2779577
report (ii) Reconciliation based recoveries Rs. -
14 Current Report
A. (i) No. of preliminary objection 25 (observations)
memo issued
(ii) No. of objection settled on 06
the sport.
(iii) General remarks whether 19 – Remaining Observation Memo
the accounts are satisfactory or Satisfactory, subject to observation raised in the
not. current report
B. Remaining paras included in Converted into Paras- 08
current report. (Audit Memo No. 1, 4 & 11 converted into Para-03
Audit Memo No. 3 & 7 converted into Para-04
Audit Memo No. 15 & 18 converted into Para-06)
Converted into TAN – 06
Audit Memo No. 9 & 10 converted into TAN-01)
15. Recoveries
A Detected: Rs. 256304
i) Personal Recoveries Rs. 68665/-
(iii) Estimated / assumptive recoveries Rs. -
(iv) Contractor / Firm based recoveries Rs. 187639/-
B Recoveries effected on the spot Rs. 67625/-
C Remaining recoveries pointed out in Rs. 188679
current report.
(i) Personal Recoveries Rs. 1040/-
(iii) Estimated / assumptive recoveries Rs. -
(iv) Contractor / Firm based recoveries Rs. 187639/-
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) DEEN DAYAL UPADHYAY HOSPITAL,

HARI NAGAR, DELHI
Non-cheque / cheque drawing DDO Non-Cheque drawing DDO
Period of Accounts 2018-19
Date of Inspection 02.05.2019 to 17.05.2019
(10 working days)
S.No. PARTICULARS REMARKS

Obtained a list of records maintained by the office being Examined
1 inspected 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 scrutinized
2 originated till 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 scrutinized
the 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.
Examine the system of receipt, custody and use of cheque-
books and offer comments. Prepare a list of cheque-books N/A
received by the DDO for verification with the office of issue.
Have the balance books-in-hand been verified by the DDO?
(iii) Similarly, examine the system of receipt, custody and use
of the receipt book and offer comments. Prepare a list of
Receipt Books for verification with the office of issue. Have the N/A
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 Mostly
TR-28A) from the PAO and taken into cash book? Cases of payments
delay in the receipt of cheque from the PAO should be looked through
into and commented. ECS/RTGS/
NEFT
(ii) Have all the cheques issued by the PAO during the Yes
selected 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 Examined,
pay from these shown in the Service Books. No variation
(vi) Examine the LPCs issued during the period of review to Examined
see 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 Yes
according to 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 ,
recorded on the vouchers? (Entries should be checked with the subject to
initial account records, i.e., Stock Register, Stationery Register, audit
Consumable Registers and correctness verified, thereof). observation
Service Books and Leave Account:-
(i) Review the service books and leave accounts to see that Checked
7 the entries therein are up-to-date; Calculation for leave-at-credit
are correct, as per rules; and the annual verification certificates
recorded in the service books. (A list of service books
examined should be obtained and kept for records).
(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 Examined
pay fixation should be indicated with brief note the amount
involved.
GPF account of Group-D:-
Have the GPF account of Group-D employees been properly NA
maintained? If no, what are the main defects (give references
to para in IR)
8
9 Overtime Allowances:-
Has overtime been sanctioned by competent authority and NA
allowed 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 Yes
accumulation of stock.
11 Log Books:-
(i) How many vehicles are there with the department? Check No
the log books and link the purchase of POL and other
accessories with the relevant paid vouchers?
(ii) Is the vehicle maintaining normal mileage every month? NA
(iii) Case of extra-ordinary repairs carried out should be No
investigated 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 No
has been taken to recover the amount from the officers
concerned?
12 Examination of Registers:-
List of records commonly required to be maintained by each N/A
DDO 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 N/A
of cheque books received from PAOs
(ii) Has the DDO paid, bills only in respect of items for which N/A
he was authorized to do so?
(iii) Has the weekly scrolls been received on due dates from N/A
the 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 Yes
is 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 NA
who handle money and property.
(iii) See that annual store return has been prepared to shown NA
how much capital is looked-up in the store.
17 Furniture & other equipments, Machinery & Tools and Plant
registers
See that the balances of the articles of furniture and machinery Seen
have been checked annually by officer responsible for that and
that the 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 NA
the liabilities liquidation expeditiously.
Loans:-
19 Special care should be taken to examine that all amounts Examined
drawn are 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, Checked
stock 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
21 objection raised efforts should be made to get the objection Best efforts
settled which relate to commissions/non-maintenance of were made
records/over-payment of personal claims. to prepare
Other irregularities which cannot be get right and still continuing the report
may be take in the Inspection Report to be handed over to
DDOs bringing out that it was pointed out by Internal Audit
Party also
AAO IAO
GOVT. OF NCT OF DELHI
4TH LEVEL, ‘C’ WING, DELHI SECRETRETRAT
I.P.ESTATE, NEW DELHI-02
PROFORMA ‘D’
Allotment of duties during audit of Deen Dayal Upadhyay Hospital, Hari Nagar, Delhi.
Sl. Name & Designation Duties allotted

No.
1. Sh. Jaspal Singh, IAO Purchase Files, Pay Fixation, Contingency
Bills, Stock Register, Service Books,
settlement of old paras etc.
2. Sh. Suresh Kumar, AAO Cash Book, Income Tax, PBR, LTC Bills,
Tuition Fee Bills, Recovery of TA etc. and
preparation of audit report.
3. Mr. Ramesh Kumar, Salary Bills, PBR, Stock Registers and any
Jr. Asstt. other works as assigned by IAO / AAO.
Certified that the duties allotted to me as above have been duly discharged by
me effectively.
Certified that I have not worked in the currently audited unit in the past five years.
Jr. Asstt. AAO AO / I.A.O

Name of the Unit : DEEN DAYAL UPADHYAY HOSPITAL, HARI NAGAR
Name of the IAO : SH. JASPAL SINGH
OLD AUDIT REPORT CURRENT AUDIT REPORT

Paras outstanding 93 Recoveries detected 256304
Settled on the spot 17 Recoveries effected on the 67625
spot
Remaining Paras 76 Balance recoveries 188679
IMPORTANT PARAS
Total recoveries 8154864
Recoveries effected 4067116
/verified on the spot
Balance recoveries 4087748
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 1983- 2018
S. Para No. & Brief particulars of Explanation by How

No. Year the the Department Settled
Objection
01. 06/36 Procurement of Now none of the items are lying On the basis
2009-10 Stores in excess of unissued in equipment store. of reply
requirement submitted by
the Hospital.
02. 04/51 Linen and Liveries As per the suggestion of Audit now On the basis
2011-12 Stores special guidelines have been of reply
prepared to avoid the duplicacy of submitted by
issuance of liveries the Hospital.
03. 15/57 Shortcomings in Hospital is now inviting either open On the basis
2011-12 the open tender of tender on the platform of e- of reply
Blood Bank File procurement of Delhi Govt. or submitted by
purchase the items from GeM the Hospital.
04. 08/65 Huge un-adjusted Settled and taken as fresh in the current Audit
2012-13 contingent Report
advance
amounting to Rs.
20115252/-
05. 01(a)/67 Personal Claims- Partly settled on the basis of On the basis
2013-15 recoveries of Rs. recovery Rs. 142370/- made by of reply
951703/- Hospital and Rs. 361680/- as submitted by
recovery verified. the Hospital.
Para remains
outstanding for
Rs. 160418/-
01(e)/67 Transport On the basis of recovery of Rs. On the basis
Allowance (Deaf & 37371/- made by the Hospital. of recovery /
Dumb)- Recovery reply
of Rs. 37371/- submitted by
the Hospital.
01(f)/67 Transport Partly settled on the basis of On the basis
Allowance during recovery of Rs. 6400/- made by the of reply
leave period – Hospital. submitted by
Recovery of Rs. the Hospital.
93440/- Para remains
outstanding for
Rs. 87040/-
06. 02/68 Un adjusted LTC Settled and taken as fresh in the current Audit
2013-15 advances – Report.
Recovery of Rs.
1076267/- and
unsettled advances
of Rs. 5393527/- =
Rs. 6469724/-
07. 03/69 Non-adjustment of Settled and taken as fresh in the current Audit
2013-15 Contingency Report.
Advances
08. 01/74 Irregular Pay On the basis of recovery of Rs. On the basis
2015-17 regulation – 9820/- made by the Hospital. of reply
Recovery of Rs. submitted by
9820/- the Hospital.
09. 06/78 Non adjustment of Settled and taken as fresh in the current Audit
2015-17 LTC Advances – report.
recovery of Rs.
592329 alongwith
penal interest.
10. 11/82 Discrepancies in The Hospital is now strictly On the basis
2015-17 local purchase of monitoring the requirements / of reply
drugs (LP) for demands in a systematic way. submitted by
DGEHS Suggestions of audit are now being the Hospital.
beneficiaries considered.
attached with
DDUH
11. 12/83 Supply of drugs / The medicines were purchased in On the basis
2015-17 medicines of local emergent situations and were reply
purchase (LP) consumed well within the time i.e. submitted for
without following before expiry of the medicines and the recovery
contract conditions hence no financial loss to the govt. made by the
hospital
12. 01/ Payment of Now Hospital has revised the rate On the basis
2017-18 Hospital Patient of HPCA in accordance with the of reply
Care Allowance endorsement No. F.1(764)/HR- submitted by
without authority. PARA/H&FW/2017/11666-70 the Hospital.
13. 02/2017-18 Recovery of Washing allowance was being On the basis
Washing made w.e.f. 01.01.2011 in of reply
Allowance accordance with the CDMO Office submitted by
Amounting to Rs. Order No. 283 endorsed vide No. the Hospital.
256857/- F.2(16)/2003/DHS/CDMO/ND/3454-
59 dated 10.07.2012
14. 05/2017-18 Irregular payment As per the Provision of GST, GST On the basis
of GST on the would be levied on any bill that is of reply
services provided generated from July 1st even if the submitted by
before July, 2017 – service has been consumed prior to the Hospital.
Recovery of rs. that provided that no advance
301095/- payment was made by the
consumer.
15. 07/2017-18 Recovery of Rs. Recovery of Rs. 16464/- made by On the basis
16464/- on account the Hospital and deposited into the of reply
of Penalty. Govt. Account submitted by
the Hospital.
16. 08/2017-18 Adjustment of LTC Settled and taken as fresh in the current audit
Advances report.
17. 09/2017-18 Non-adjustment of Settled and taken as fresh in the current audit
advance drawls report.
18. 10/2017-18 Non production of Settled and taken as fresh in the current audit
records report.
GOVERNMENT OF N.C.T. OF DELHI
4TH LEVEL, C-WING, DELHI SECTT,
I.P. ESTATE, NEW DELHI
Sub:- Audit report of Deen Dayal Upadhyay Hospital, Hari Nagar, Delhi for the
audit Period 2018-19.
INTRODUCTION:-
The Internal Audit Report on the accounts of Deen Dayal Upadhyay Hospital,
Hari Nagar, 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. 02.05.2019 to
17.05.2019.
AIMS AND OBJECTIVES
Deen Dayal Upadhyay Hospital, Hari Nagar is being run under Govt. of NCT of
Delhi. The hospital was started on 12 th April, 1970 with 54 beds which has increased to
640 beds presently. The Hospital provides therapeutic facilities, diagnostic and
preventive medical facilities. It also provides facilities for indoor as well as outdoor
patients in specialties like cardiology, medicine, surgery, eye, ENT, pediatrics,
gynecology, orthopedics, pathology, radiology, dental, physiotherapy, family welfare and
trauma center. The Hospital is also having a nursing school and regional blood
transfusion center.
HOD/H.O.S/D.D.O’s / CASHIERS
The following officials have served as HOD/HOO/DDO/Cashier during 2018-19
S.No POST Name of the Designation Period

. officer
1. HOD Dr. A.K. Mehta Medical Director 2018-19
2. HOO Dr. Praveena Goel AMS 2018-19
3. DDO Sh. Anand Kumar Accounts Officer 2018-19
Gupta
4. Cashier Sh. Prabhat Kumar Sr. Asstt. 2018-19
Budget Allocation and Expenditure for the year 2018–19

(Amount in Rs.)
Financial year Budget Allocation Expenditure

2018-19 2760100000 2694145715
Vacancy Statement
S. No. Name of Post No. of Posts Sanctioned Filled Vacant

1. Group A 151 125 26
2. Group B 25 13 12
3. Group C 1483 1363 120
Total 1659 1501 158
Statutory Audit:-
Statutory audit of Deen Dayal Upadhyay Hospital, Hari Nagar, New Delhi for the audit
Period 2017-18 was conducted by AG (Audit) Delhi.
Maintenance of Records:-
The maintenance of records of Deen Dayal Upadhyay Hospital, Hari Nagar, New
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
(2009-2017)
There were 93 old Audit para’s outstanding of the office of Deen Dayal Upadhyay
Hospital, Hari Nagar, Delhi, the office shown the compliance of 18 para and on the
basis of reply 18 paras (17 fully + 01 partly) settled on the spot. Remaining outstanding
para’s have been incorporated with current audit report as part-I (old audit report).
(A)
S.N. Year Total Para Para no. of Outstanding Para’s
Para’s Settled Settled Para’s with para No.
01 1983-85 01 - - 01
02. 1986-87 01 - - 01
03. 1996-97 13 - - 13
04. 1998-99 02 - - 02
05. 2005-07 09 - - 09
06. 2008-09 06 - - 06
07. 2009-10 12 01 06 11
08. 2010-11 06 - - 06
09. 2011-12 07 02 04 & 15 05
10. 2012-13 09 01 08 08
11. 2013-15 07 02+01(P/s) 01(a) P/s, 05
01(e), 01(f) P/s,
02 & 03
12. 2015-17 10 04 01, 06, 11 & 12 06
13. 2017-18 10 07 01, 02, 05, 07, 03
08, 09 & 19
Total 93 17+01 76
(B) Details of Old Recovery
S. Year Total old Para Amount Recovered Balance Recovery

No. Recovery No. against Paras (Amount
in Rs. Parawise)
Recovered Verified
1. 1983-85 2294.99 01 - - 2294.99
2. 1996-97 201787 05 - - 201787
3. 1996-97 270297 06 - - 270297
4. 1996-97 358564 09 - - 358564
5. 1996-97 79660 10 - - 79660
6. 1996-97 18700 11 - - 18700
7. 2005-07 20700 19 - - 20700
8. 2005-07 142310 22 - - 142310
9. 2005-07 20679 25 - - 20679
10. 2008-09 53316 31 - - 53316
11. 2008-09 81815 32 - - 81815
12. 2009-10 355000 33 - - 355000
13. 2009-10 173796 34 - - 173796
14. 2009-10 79109 35 - - 79109
15. 2010-11 9587 48 - - 9587
16. 2011-12 479928 54 - - 479928
17. 2011-12 89392 56 - - 89392
18. 2012-13 39400 61 - - 39400
19. 2012-13 26718 62 - - 26718
20. 2012-13 3732 63 - - 3732
21. 2013-15 664468 1(a)67 146050 361680 156738
119700 1(c) - - 119700
- 1(d) - - -
37371 1 (e) 37371 - -
93440 1 (f) 6400 - 87040
22. 2013-15 3149567 68 3149567 -
23. 2015-17 9820 74 9820 - -
24. 2015-17 9212 75 9212
25. 2015-17 94560 76 94560
26. 2015-17 339764 78 339764 -
27. 2015-17 29705 79 29705
28. 2017-18 256857 02 256857
29. 2017-18 300456 03 300456
30. 2017-18 301095 05 301095
31. 2017-18 225600 07 225600
32. 2017-18 16464 08 16464 - 0
Total 8154864 216105 3851011 4087748
PART II
Current Audit Report (2018-19)
During the course of current audit, 25 audit memo’s highlighting various

irregularities/ recovery to the tune of Rs. 256304/- were issued. Six memos (Memo No.
5, 6, 8, 13, 14 & 19) were settled on the spot on the basis of recovery / reply submitted
by the Hospital. Remaining audit memos have been converted into 08 Paras (Memo
No. 01, 04 & 11 are clubbed together and converted as Para-03, Audit Memo No. 3 & 7
have been converted into Para-04 and Memo No. 15 & 18 have been clubbed together
and converted into Para-06) & 06 TANs (Audit Memo No. 09 & 10 have been clubbed
together and converted into TAN-01) which are incorporated in current audit report.
Details of Current Recovery
Memo No. Total Recoveries Amount Balance Para No.

(In Rs.) Recovered / (In Rs.)
effected
02 35135 34095 1040 Para – 02
05 22140 22140 0
14 11390 11390 0
17 187639 0 187639 Para – 01
TOTAL 256304 67625 188679
The internal audit report has been prepared on the basis of information furnished and
made available by the Deen Dayal Upadhyay Hospital, Hari Nagar, Delhi. The Dte. 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. XVIII
PARA-II
CURRENT AUDIT REPORT
2018-19
PARA-1 Recovery of Rs. 187639/- towards License Fee & Electricity Charges.
(Audit Memo No. 17 Dated: 14.05.2019)
During the scrutiny of File No. 9(136)G.S/DDUH/2190-11 regarding Installation of

CVM (HTDO) under Aids Control Program it was observed that M/s Hindustan Latex
Family Planning Promotion Trust was allowed for installation of CVM (HTDO) under the
Aids Control Programme in the premises of DDUH for dispensing unit No. 1, 2 & 3. As
per the term and condition No. 05 of Award letter, the licensee has to pay Rs. 2000/- as
License fee per month and further as per Condition No. 7 the electricity charges will be
borne by the vendor and have to be deposited to Cashier, DDUH on monthly basis.
During the test check of the record it was observed that licensee has not paid
license fee & electricity charges w.e.f. 01.09.2016 to till date. The detail of recovery of
license fee (01.09.2016 to till date) and electricity charges (12.09.2016 to 28.02.2019) is
as under:
License fee:
Period Total months License fee per month Recovery to be made
01.09.2016 to 31.05.2019 33 months Rs. 2000/- p.m. Rs. 66000/-
Electricity Charges :
Period Total units Electricity Charges per unit Recovery to be
consumed made
12.09.2016 to 28.02.2019 15859 units Rs. 6.50/- per unit 103084
Service Tax @ 18% 18555
Total 121639
Moreover the Hospital has not incorporated any clause for levy of penalty on
delay deposit of license fee & electricity charges by the vendor.
Reasons of the above may be elucidated to Audit and further recovery of Rs. 187639/-
may be made from the vendor after due verification of facts and figures under intimation
to Audit.
Hospital Authority is requested to recover Rs. 187639/- from the concerned

agency after due verification of facts and figures under intimation to Audit.
PARA-02 Short recovery of License Fee of Rs. 1040/-. (Audit Memo No. 02
Dated:02.05.2019)
As per Order No. 4(1)/Misc./PWD&H/A-II/2004/P.F./2388-2480 dated 15.02.2018

rates of license fee of Residential Accommodation were revised w.e.f. 01.07.2017 in
respect of departments like Delhi Police, Directorate of Training and Tech. Education,
Hospital, Dte. Of Social Welfare, PWD Enquiry Office and other departments, which
have departmental pool accommodation at their disposal were also required to follow
and execute aforesaid revised rates of license fee at their own level and ensure that the
latest license fee payable by the allottes is levied and collected as per the above order.
During the course of audit and scrutiny of records for the period 2018-19, it has
been observed that license fee rates are not being recovered at the revised rates in
respect of below mentioned official.
The detail of short recovery of is as under:
Name of Type of License fee Period License fee Difference Recovery to

Officer/ Quarte recovered to be be made
official r by the recovered
allotted Hospital (as per
revised
rates)
Seema, Nuring II Rs. 245/- 01.07.201 Rs. 310/- Rs. 65/- Rs. 1040/-
Off. p.m. 7 to p.m.
31.10.201
8
(16
months)
TOTAL RECOVERY TO BE MADE Rs. 1040/-
The hospital authority may recover Rs. 1040/- on account of short recovery of
License fee from the above officers / officials after due verification of facts and figures
under intimation to Audit. Similar types of other cases may also be got reviewed.
PARA-03A Non-functioning of Equipment / machines. (Audit Memo No. 01 Dated:

02.05.2019 & Audit Memo No. 04 Dated:04.05.2019)
Test check of records of repair and maintenance of equipments installed in

Casualty of Deen Dayal Upadhyay Hospital, it has been observed that below mentioned
equipments/ machines were found non-functional. The details of such equipment are
as under:
Sr. Equipment/ Item Date of Whether under Date since Book
No. Purchase Warranty non-functional Value
1. Refrigerator 12.11.2008 NO 21.04.2017 280000
2. OT Light 11.08.2008 No 18.09.2012 450000
3. Pulse Oxymeter 31.08.2010 No 04.03.2016 144000
4. Suction Machine 24.05.2008 No 30.08.2013 355000
Total 1229000
As per Rule 169 of GFR, “depending on the cost and nature of the goods to be
purchased, it may also be necessary to enter into maintenance contract(s) of suitable
period either with the supplier of the goods or with any other competent firm, not
necessarily the supplier of the subject goods. Such maintenance contracts are
especially needed for sophisticated and costly equipment and machinery. It may
however be kept in mind that the equipment or machinery is maintained free of charge
by the supplier during its warranty period or such other extended periods as the contract
terms may provide and the paid maintenance should commence only thereafter.”
Therefore, the above equipments valuing Rs. 12,29,000/- under Annual

Maintenance Contract remained out of order, however, it seems that the Hospital took
no action to get the defective equipments repaired by the contracted firm or by the any
other competent firm by invoking the contractual provisional relating to the Maintenance
Contract.
B. It has been further observed that below mentioned equipments/ machines were
also found non-functional. The details of such equipment are as under:
Sr. Equipment/ Item Date of Whether under Date since Book

No. Purchase Warranty non- Value
functional
2. Cardiac Monitor 06.04.2011 Yes (upto 05.04.2014) 18.09.2012 390000
3. Room Asepligerator 30.04.2011 Yes (upto 29.04.2014) 13.04.2013 496000
System
6. Ultrasonic Nebulizer 06.04.2011 Yes (upto 05.04.2013) 31.10.2012 199900
7. Mobile Laboratory kit 23.08.2011 Yes (upto 22.08.2014) 20.05.2012 483060
8. Automatic Instruments 2012 Yes (upto 2014) 20.03.2013 486000
sterilization system
Total 2054960
It has been noticed that the above equipments amounting to Rs. 20,54,960/-
were under warranty period at the time of their non-functioning. As per terms and
condition, during warranty period, the equipment would have been repaired / maintained
free of cost by the supplier firm, however, it seems that the Hospital took no action to
get the defective equipments repaired by the supplier firm.
C. Non-functioning of Equipment / machines and not working of Nursery
Department. (Audit Memo No. 11 Dated: 09.05.2019)
As per Term & Condition No. 16(a) of AT (Acceptance of Tender) it is provided

that the contractor seller guarantees that the said goods / stores would continue to
confirm to the given description and quality for a period of 60 months from the date of
installation of equipment and further as per 16(b) the tenderer further commit to provide
unconditional free AMC for the next 60 months (five years) after the completion of
Comprehensive Warranty of 60 months.
Test check of records of log books of equipments installed in Nursery

Department of Deen Dayal Upadhyay Hospital, it has been observed that below
mentioned equipments / machines were found non-functional, since it was covered
under AMC upto 31.10.2021. It seems hospital took no action against the seller agency
to get the equipment functional.
Sr. Equipment/ Item Date of Period of non- Book value of

No. Indent functional equipments
1. Ventilator No. 01.11.2011 22/08/2018 to till 1124750/-
BBU3402 date
Nursery units cater to infant / baby patients with severe and life threatening
illnesses which require constant close monitoring and support from specialist equipment
and medications in order to ensure normal bodily functions. The patients are treated by
doctors and nurses who specialize in caring for critically ill patients. It means the
patients were deprived from the basic amenities of Nursery.
Hospital Authority may look into the matter and take an appropriate action to get
the equipment functional in the interest of patients under intimation to the Audit.
PARA-04 Accumulation of unserviceable stores amounting to Rs.2,85,10,719/-

(Rs. Two Crore Eighty Five Lakhs Ten Thousand Seven Hundred &
Nineteen only). (Audit Memo No. 03 Dated: 04.05.2019 & Audit Memo
No. 07 Dated: 07.05.2019)
During the test Audit of unserviceable record of Deen Dayal Upadhyay Hospital,
Hari Nagar, Delhi for the period of 2018-19, it was observed that the unserviceable
items were lying in various department of the hospital to the tune of Rs. 28510719/-.
Since, with the passage of time, these items are losing their residual value. If these
items have completed their useful life and can’t be used economically in the hospital,
then Hospital Authorities are requested to condemn these items as per the prescribed
procedure at the earliest. Similar types of list of unserviceable items from other
departments of the Hospital may also be obtained and take necessary actions in light of
GFR, 2017 under intimation to Audit.
PARA-05 Non-adjustment of LTC advances to the tune of Rs. 2949681/-. (Audit
Memo No. 22 Dated : 17.05.2019)
As per Rule 15 (vi) of Central Civil Services (Leave Travel Concession) Rules,
1988 where an advance has been drawn by a Government servant, the claim for
reimbursement of the expenditure incurred on the journey shall be submitted within one
month of the completion of the return journey. On a Government Servant’s failure to do
so, he shall be required to refund the entire amount of advance forthwith in one lump
sum. No request for recovery of the advances in installments shall be entertained.
During the scrutiny of the records related to LTC advances of office of Deen
Dayal Upadhyay Hospital, it was revealed that some of the LTC advances have not
been adjusted till date, as per detail given below:
Sr. Name of the officer / Bill No. & date of Drawal of Amount
No. official Advance (In Rs.)
1. Dr. M.C. Aggarwal, Constl. 897, 06.06.2012 69500
2. Ashok Rani Talwar, N/S 1298, 18.07.2012 145000
3. Sunita Chaudhary, N/S 1794, 29.08.2012 196000
4. Meenu Bhardwaj, 1952, 12.09.2012 144320
5. Kaushalya Devi, NO 2259, 05.10.2012 80000
6. Vinod Kumar, Mate 2857, 26.11.2012, 64000
7. Dr. Rakesh Kumar, CMO 2920, 30.11.2012 97330
8. Reena Rana, N/S 3049, 14.12.2012 49000
9. Arun Lata Sharma, N/S 3158, 21.12.2012 32000
10. Sushma Sulakhan, N/S 3267, 08.01.2013 194000
11. Philomina Emmanual, N/S 3273, 09.01.2013 194000
12. Dr. A.K. Bangotra, CMO 3331, 14.01.2013 18000
13. Saroj Nagar, N/S 3520, 04.02.2013 190000
14. Pushpa Tara, N/S 3524, 05.02.2013 145000
15. Ajeet Singh Yadav, S/N 3812, 11.03.2013 95000
16. Raj Pal Yadav, S/N 3813, 11.03.2013 95000
17. Reeta Sharma, S/N 3815, 11.03.2013 95000
18. Minimol Roy 421, 16.05.2014 27000
19. Sumitra Devi Ahtawat, S/N 945, 08.07.2014 18117
20. Rakesh Kumar 2091, 05.11.2014 10800
21. Sriniwas Vats 2111, 07.11.2014 20500
22. Dr. Santosh 2356, 24.11.2014 75000
23. Dr. M.C. Aggarwal 2596, 18.12.2014 75000
24. Ram Deen, OT Asstt. 50, 09.04.2015 3400
25. Jai Singh, sweeper 107, 17.04.2015 2500
26. Dr. Urvashi Miglani, Spl. 2479, 17.12.2015 88776
27. Naresh, N/O 2299, 20.12.2016 20088
28. Shiji Johnson, Nr. Off. 435, 26.05.2017 33558
29. Sherly Benny, S/N 1005, 10.08.2017 32292
30. Rajesh Kumar, N/O 1614, 17.10.2017 120659
31. Satya Priyashamma, N/Off. 2902, 07.03.2018 136044
32. Chanderkekha 1462, 05.10.2018 83568
33. Dr. Aruna Singh Kushwaha 1922, 07.12.2018 154029
34. Dr. Ajay Kumar 1985, 19.12.2018 70000
35. Jagdish Parshad-II 2300, 05.02.2019 75200
TOTAL 2949681
Hospital authority may take appropriate action to settle the above outstanding
advances at the earliest after due verification of facts and figures under intimation to
Audit.
PARA-06 Loss of govt. revenue. (Audit Memo No. 15 Dated: 14.05.2019)

A. During the test check of the records for allotment of staff quarters available in
DDU Hospital complex, it was observed that staff quarters as per details given under
were lying vacant. A list for allotment of quarters prepared in each category, but the
quarters were lying vacant under each category as follows:-
Type of quarters Total Quarters Vacant Quarters

I 134 74
II 161 25
III 44 03
IV 16 01
V 14 0
Total 369 103
Hospital authority may take necessary step to allot the above vacant quarters to
the govt. official / officers under intimation to Audit.
B. Unauthorized occupancy of quarter in DDU Hospital. (Audit Memo No. 18
Dated: 14.05.2019)
During the scrutiny of record of Estate Section of DDU Hospital, it has been
observed that families of deceased Govt. Servant are residing in the govt. quarters
since the death of the government servants. Detail of such cases is as under:
Qr. Type Name of the deceased Govt. Date of Date of Death

& No. Servant Occupy
A4/6 Gajender, S.K. 18.09.1999 Not provided by the Hospital
A6/2 Nandan Singh, N.O. 13.10.1989
A11/7 Ombir Singh, S/N 27.06.1998
A12/4 Surender Mehto, N.O. 13.10.1989 02.11.2017
A13/2 Dan Singh, Cook 14.07.2006 10.12.2008
A16/1 Raj Pal, Chowkidar 13.10.1989 28.08.2014
B4/3 Frokh Chand, OT Tech. 11.06.1998 Not provided by the Hospital
B6/5 Durga Parshad, Driver 14.11.2007
The families of the above deceased officers / officials are residing since the date
of death of the officer / official and Hospital authority may take necessary step to get the
above govt. accommodation vacated under intimation to Audit.
PARA-07 Non-adjustment of contingent advances of Rs. 62979660/-.( Audit

Memo No. 24 Dated: 17.05.2019)
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 Office of the Delhi
Technological University, it was revealed that some of the advances amounting to Rs.
62979660/- was remained unadjusted ranging from FY 2000-2001 to 2018-2019 as per
the details given below:
2000-01
Bill Date Nature of Advances Amount
No.
210 31-03-2001 No record provided by PAO/DDO. 11771
6
210 31-03-2001 Control Ventilator with compressor through EPC for 601758
8 Anesthesia
9
TOTAL 622090
2001-02
103 11-02-2001 Vital Function monitor for six bed ICU through EPC for 181920
3 Anesthesia
4
0
199 31/03/2002 No record provided by PAO/DDO. 117656
7
199 31-03-2002 L/c a/c with Johnson and Johnson Medical Singapore 1052078
8 for ultrasonic for hormond scalpel for surgery
199 31-03-2002 L/c ac for karl storz germany for arthoscopy camera 950729
9 and monitoring system for ortho
TOTAL 2350657
2002-03
7
142 23-12-2002 Opening for Lc for Ct scan 9109984
0
142 23-12-2002 Trunkey Project for CT scan 1332000
1
6
182 03-07-2003 Phococmalsification for eye department 434057
3
TOTAL 11025574
2004-05
104 01-10-2004 Arthroscopy camera & monitoring system for 203989
1 orhtopaedics deptt.
6
3
248 31/03/2005 Purchase of Desktop Computer, NIC 186100
1
0
249 31/03/2005 Purchse of Max Reg system 8360611
2
249 31/03/2005 Purchase of Horodialis machine 365768
3
0
TOTAL 9890896
2005-06
785 08-09-2005 Syndicate Bank Tilak Nagar L/C ACCOUNT 913482
783 08-09-2005 Syndicate Bank Tilak Nagar L/C ACCOUNT 434940
936 08-12-2005 Procurement of A X-Ray System for Radiology- 361542
Shimadzu
932 08-12-2005 X-Ray, Airport HandlingSystem 42000
102 09-02-2005 Purchase of 700 VA UPS, NICSI 174928
4
1
2
8
3
5
3
4
TOTAL 2356073
2006-07
5
6
9
8
1
179 28/11/2006 Pur. of vaccum pump for aneasthesia 651729
5
9
3
272 02-01-2008 Opening at L/c for plastic surgery 64846
6
267 02-01-2008 Purchase of vaccum pump for aneathesia deptt. 13024
8
277 30/03/2007 Supply at computer/printer/ups to super speciality 394129
6 hospital
4
TOTAL 2046110
2007-08
632 06-05-2007 Release of consignment of Cov. AC Vaccum Pump for 67564
Oxygen concentrate
816 07-12-2007 Purchase of computer from NICSI. 243800
968 19/07/2007 National Board of Examination 160000
110 08-08-2007 Procurement of surgical operating microscope for ENT. 272036
8
118 14/08/2007 Advance for celebration of Independence Day 10000
2
119 16/08/2007 Operating table for Ortho Deptt. 137655
8
2
150 26/09/2007 Laser for Eye Deptt. 260551
1
156 27/09/2007 Memography unit for Radiology Deptt. 362837
6
179 16/10/2007 GIT video endography for Medicine Deptt. 226794
7
7
219 12-12-2007 Renewal for accreditation 40000
5
4
7
308 31/03/2008 Advert. For opening of L/C for patho 1482780
3
309 31/03/2008 Advance drawl for procurement of TMT machine. For 847516
3 medicine deptt.
311 31/03/2008 Opening of L/c for procurement of fully automated for 1884580
7 patho.
TOTAL 6074173
2008-09
900 28/07/2008 Opening L/c , Eye deptt. 1513244
879 28/07/2008 Exp. For procuring of OT table for Plastic deptt. 327806
107 22/08/2008 Journals for Library through Prime 1226237
8
4
140 26/09/2008 For procuring of Operation Table for Ortho Surgery, 755604
3 Custom Duty
7
188 21/11/2008 Pur. Of Anaesthesia work station and blood cell 566057
3 counter
189 25/11/2008 Exp. For procuring of defibrillator monitor recorder for 272972
8 aneasthesia deptt., Custom duty
6
4
5
TOTAL 6679595
2009-10
5
288 02-10-2010 Pur. Of rapid infusion system 175215
6
301 24/02/2010 Exp. For thromboelastometer for anaesthesia deptt. 123861
2 Custom Duty
3
301 03-08-2010 Renewal of the Accreditation 204000
5
332 31/03/2010 Payment of TLD badges. 14800
3
TOTAL 536626
2010-11
3
157 09-03-2010 Adv. Payment to Arbitrator 75000
0
4
273 20/01/2011 Advance to meet the exp. On CME 15000
7
304 03-08-2011 For the payment of Temporary Staff 15000
4
3
318 03-08-2011 CMC Charges for Photo copy for HCL Infosystems ltd. 185000
4
336 31/03/2011 L/c procurement of LTD endoscopic for surgery deppt.. 1638026
1
336 31/03/2011 L/c CR system single cassette for Radiology deptt. 2577250
6
TOTAL 4740319
2011-12
944 06-09-2011 Payment to National Board of Examination 234000
158 08-11-2011 Advance for Independence day 10000
1
202 28/09/2011 Exp. For LTD endoscopic camera 185964
2
TOTAL 429964
2012-13
3
179 09-03-2012 Dr. M.C. Aggarwal Registration Fees 39500
2
279 23/11/2012 Exp. For LTD endoscopic camera 18000
3
TOTAL 73000
2013-19
4
7
220 20/11/2015 Purchase of MRF Tyre 28200
8
6
130 31/12/2015 L/c Account 1188396
8
130 31/12/2015 L/c Account 1300754
9
259 01-05-2016 Dr. Sanjay Roy Registration fees 16000
7
267 20/01/2016 Dr. Shefali Jain Registration Fees 21000
1
307 03-07-2016 M.S. Bisht for Registration Fees 3500
9
993 21/07/2016 Prem Gas Service 26875
992 21/07/2016 Shresth Gas Service 26875
128 08-07-2016 Advance for DTC 23115
7
136 30/08/2016 Prem Gas Service 24350
6
136 30/08/2016 Shresth Gas Service 24350
7
78 16/04/2018 Celebrating International Nurses Day 20000
790 07-02-2018 Anuual Practical Exam for GNM 33750
112 08-09-2018 Function Organization of EYE Bank 150000
8
112 08-09-2018 Advance for Independence Day 15000
6
123 28/08/2018 Nursing Colleger Exam GNM 72350
7
157 16/10/2018 Remuneration for Student PDSON 65200
0
156 16/10/2018 PDSON for DTC 1600000
8
176 14/11/2018 Prem Gas Service 18780
6
206 01-03-2019 Prem Gas Service 80950
7
223 24/01/2019 Celebration of Republic Day 15000
9
227 30/01/2019 Prem Gas Service 68900
2
227 31/01/2019 Vodafone Mobile bill 135000
9
259 28/03/2019 F.12(350)/90/DDUH/PUR/3349-51 DT.01/02/2019 M/S 26904
9 ULTRA TECH LABORATORIES PVT. LTD. Cloth
Market Bhilai
260 28/03/2019 Advance Sanction no. F.12 3818937
0 (3NC)/2540/2017-18/DDUH/PUR/ET/PF-2/6971-72)
DT. 28/03/2019
Intromedix India pvt. Ltd. LC A/c Bank of India Chandi
Chowk
260 28/03/2019 Adv for LC Accounts Rohanika Electronics & Medical 7216097
1 Systems Payment for Bank of India Chandi Chowk
( Sanction no.
F.12(3NC/2540/2017-18/DDUH/PUR/et/pf-1 /6979-80)
dt. 28/03/2019
TOTAL 16154583
Hospital authority may take appropriate action to settle the above outstanding advances
at the earliest after due verification of facts and figures under intimation to Audit.
PARA-08 Non-Production of Record. (Audit Memo No.25 Dated: 17.05.2019)
Following record is not produced for scrutiny of Audit.

1. Stock issue register and indent book from all clinical wards except ward No. 5.
2. Log book / history book of all the equipments installed in various departments
except ward No. 5.
3. Outsourcing records in respect of Kiosks files.
4. Records of Kitchen & Laundry for the period 2018-19.
5. Records of (i) Canteen (ii) Laundry, (iii) Engagement of Marshals 2105 to 2017.
6. Pharmacy records
7. Record relating to Pharmacy Section (except OPD Pharmacy for DGEHS Card
Holders) for 2015-17.
8. Spouse information for the period 2015-17 & 2018-19.
9. Library Records.
10. Any other auditable record/Register other than the above, maintained by the
institution/office.
.
The above record may be shown to next audit.
(JASPAL SINGH)
Inspecting Audit Officer
Audit Party No. XIX
PART-III
(TEST AUDIT NOTE)
TAN-01 Non-availability of essential medicines /items in Surgical Store. (Audit

Memo No. 09 Dated: 08.05.2019 Audit Memo No. 10 Dated: 09.05.2019)
Medicines are those which satisfy the priority health care needs of the people.
During the scrutiny of ‘Surgical Store Consumable Register’ 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 the
No. stock register
1. Appron Plastic Disp. 10.08.2018 to 08.11.2018 08
2. Alcoholic Hand rub 09.10.2018 to 29.11.2018 23
3. Bandage 6” 22.01.2019 to 05.02.2019 065
4. Gauze Than 11.10.2018 to 09.01.2019 082
5. ECG electrode 09.09.2018 to 29.10.2018 102
6. ECG Paper Roll 23.11.2018 to 04.02.2019 105
7. Disp. Facemark 11.09.2018 to 04.11.2018 126
8. Foly’s Catheter Ass. 12.10.2018 to 03.11.2018 133
9. Hypoallergic tape 06.11.2018 to 14.02.2019 161
10. HIV Kit 06.11.2018 to 14.12.2018 165
11. Measured Volume Set 08.10.2018 to 19.11.2018 181
12. Syringe 2ml 21.01.2019 to 26.03.2019 214
13. B.B. Silk 3.0 CCN 13.07.2018 to 21.09.2018 312
14. Water proof sheet 24.07.2018 to 01.08.2018 274
It has been noticed that following medicines were also not available in the Medicine
stock during the audit period. Some of the instances are given below:
Sr. Name of the Medicine Period of NIL Stock

No.
1. T. Acetazolamide 250 mg 10.01.2019 to 07.02.2019
2. Vit. A 01.06.2018 to 31.03.2019
3. Chloropheramine maliate 4 mg 26.02.2019 to 28.03.2019
4. Ciprofloxacin Eye Oint 07.09.2018 to 19.11.2018
5. T. Domperidone 13.10.2018 to 02.11.2018
6. Hydrogen Peroxide 20.01.2019 to 25.03.2019
7. Ketocxonazle Lotion 10.05.2018 to 28.05.2018
8. Tropicamide + Phonyleephrine E/D 07.09.2018 to 31.03.2019
9. Trihexiphenydyl 2 mg. 12.08.2018 to 25.09.2018
10. Zinc 10 mg. 09.05.2018 to 31.03.2018
Similar types of other cases may also be reviewed. In the absence of above said
medicines and similar other types of 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.
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-02 Medicines not utilized / Blockage of medicines during the quarter of
purchase. (Audit Memo No. 12 Dated: 09.05.2019)
On one hand some of the medicines of regular use remains out of stock for quite
long time whereas on the other hand there are some medicines which are lying
unutilized during the quarter of purchase. A few instances of such nature have been
detailed below:
Sr. Particulars Page Date of Qty Medicines not utilized

No no. receipt in the upto 31.03.2019
. stock
1. OT Light Bulb 24V x 067 02.04.2018 100 Out of which 60 Nos. is
250w. unutilized till 31.03.2019
2. Kidney tray 8” 168 14.08.2018 300 Out of which 280 Nos. is
unutilized till 31.03.2019
3. Oxygen masks 195 31.07.2018 1180 Out of which 510 Nos. is
4. Polyprophlene 100cm 349 31.10.2018 24 foils Out of which 12 Nos.
140 cm were unutilized as on
31.03.2019
5. Monofilament 348 08.08.2018 180 Out of which 145 Nos.
Polypropylene 3-0 were unutilized as on
31.03.2019
6. Polyglactin 4-0 cuuting 332 02.04.2018 30 Out of which 16 Nos.
needle were unutilized as on
31.03.2019
7. Chromic Catgut 3-0 297 02.04.2018 39 Out of which 26 Nos. is
8. Chromic Catgut 3-0 296 02.04.2018 69 Out of which 29 Nos. is
9. Ventury Mask Kit 270 02.04.2018 1200 Out of which 835 Nos. is
10. Tracheostomy tube 258 28.08.2018 870 Out of which 780 Nos. is
Purchase of items on higher quantities than average consumption leads to the
blockade of government funds. Trend of the consumption of medicines is required to be
analyzed periodically and purchase should be made according to the average
consumption of medicines in the previous quarter. Rule 144(iv) of GFR 2017 states that
care should be taken to avoid the purchase than the actual requirement.
Hospital authority may take necessary steps to maintain the stock of medicine in
accordance with the average consumption of medicines in the previous quarter under
intimation to Audit.
TAN-03 Improper maintenance of Service Books. (Audit Memo No.23 Dated:

17.05.2019)
During the test check of Service Books, the following shortcomings have been
observed:
(1) Service Book to be shown to the official every year
SR-202 stipulates that Service Book is required to be shown to the official every
year and his signature obtained in token of his perusal. The Government servant will
ensure that his services have duly been verified and certified as such, before affixing his
signature. However, it has been observed that the Service Book was shown to none of
the official as there was no signature of the official obtained in the Service Book.
(2) Re-attestation of Bio-data:
The particulars of each Govt. servant at the first page of Service Book should be
re-attested after every five years and fresh photograph should be appended and
attested after every ten years. But this has not been followed in most of the cases.
(3) Home Town
As per SR 199, GIO (9), the declaration of home town submitted by the official
under LTC Scheme is to be kept in Service Book. And this entry should be attested by
Head of office. But this has not been followed in most of the cases.
(4) Verification and communication of qualifying service before 5 years of
retirement:
Further, as per rule 32 of CCS (pension) Rules, Verification of service of the

government servant should be done before 5 years of retirement and a certificate be
issued in the prescribed form No. 24 to the official concerned. The said certificate has
not been found pasted in the Service Book of officials after verification of service from
the concerned PAO. Some of the cases are as under:
S. NO. NAME OF THE OFFICER / DESIGNATION DATE OF

OFFICIAL RETIREMENT
1 Dr. Amarjit Singh SAG 30.06.2022
2. Dr. Anil Kr. Garg SAG 31.12.2023
3. Dr. Arundhati Mukhopadhyay CMO 30.09.2023
4. Dr. D.D. Golani SAG 30.04.2024
5. Dr. H.C. Gandhi SAG 30.06.2022
6. Dr. M.S. Bisht SAG 31.05.2022
7. Dr. Savita Babbar Consultant 30.06.2022
8. Saroj Nagar DNS 31.03.2024
9. Anju Batra Section Off. 31.07.2020
10. Jasbir Kaur Sr. PA 31.08.2023
Hospital authority may take necessary step to remove the above discrepancies
under intimation to Audit.
TAN-04 Undue delay in installation of Machinery & Equipment. (Audit Memo

No. 20 Dated : 14.05.2019)
During the test checking of records it is noticed that there has been a delay in
installation of Machinery &Equipments procured by the Hospital authorities, as detailed
below:
Sr. Name of Quantity Cost of Date of Date of Delay in

No Machinery / the Receipt in Installation No. of
. Equipment equipment the Days.
Hospital
1. Anaesthesia work 02 2296750 16.04.2018 25.06.2018 70 days
station
2. C-Arm 03 208800 27.06.2018 19.09.2018 84 days
3. Ortho OT Table 02 1550000 11.01.2019 05.03.2019 53 days
4. Haemodialysis 01 694000 07.01.2019 21.02.2019 46 days
Machine
5. OT Light 02 @6594 04.07.2018 01.05.2019 301 days
Euro
From the above list it seems that there is undue long delay in installation of costly
equipments resulting delay in Public Service. From the documents it is not clear that
whether the delay was at the part of Hospital or dealer. In any case the hospital
authorities have to take necessary steps to avoid such type of delay in the benefit of
patients.
TAN-05 Improper-maintenance of Log book of the equipment installed in the
hospital. (Audit Memo No. 16 Dated: 14.05.2019)
It has been observed that log books for repair and maintenance of the
equipments have not been maintained properly in the hospital. Wherever, the log book
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.
TAN-06 Shelf Life of Medicine. (Audit Memo No. 21 Dated : 15.05.2019)

The supplier should offer minimum number of batches and ensure that not more
than 1/4th of shelf life of drugs/consumables has passed from the date of
manufacturing. Loss or premature deterioration due to biological and other activities
during the life potency of the drugs shall have to be made good by the contractor free of
cost or shall have to refund the cost of substandard drug lying with the store.
During the Test Audit some of the instances where above observation have not
been fulfilled given below:-
S. Medicine Invoice D.O.M D.O.E Date of Date of

No No. Shelf Receipt in
. Life the
Hospital
1 Effient 10mg DDS-00000742 Jan., 2018 Dec., 2019 June, Feb., 2019
18
2 Seretide -do- Feb., 2018 Jan, 2020 July, 18 Feb., 2019
Accuhaler
3 Grocapix -do- May, 2018 April,2020 Oct, 18 Feb., 2019
Cream
4 PAN L-CAP -do- April,2018 Mar.,2020 Sept,18 Feb.,2019
5 TELSAR -do- April,2018 Mar.,2020 Sept,18 Feb.,2019
BETA-25Mg
6 ETIVIN 0.5mg -do- Dec., 2017 Nov., 2019 May,18 Feb., 2019
7 PIRAK 800MG -do- Jan.,2018 Feb.,2020 Jul.,18 Feb.,2019
8 HEPTRAL -do- Mar.,2018 Feb.,2020 Aug.,18 Feb.,2019
400MG
9 LUPITUSS -do- Apr.,2018 Mar.,2020 Sept.,18 Feb.,2019
Syp
10. URIMAX -do- April,2018 Mar.,2020 Sept,18 Feb.,2019
0.4mg
11. JANUMET -do- Jan.,2018 Dec.2020 Jun.,18 Feb.,2019
50/500
12. FUCIDIN-H -do- Mar.,2018 Feb.,2020 Sep.,18 Feb.,2019
Cream
Hospital may take appropriate action to remove the above discrepancies under
intimation to the Audit.
(JASPAL SINGH)
Inspecting Audit Officer
Audit Party No. XIX

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PERFORMA FOR FURNISHING INFORMATION FOR THE UNIT AUDITED +

COMPLETION MEMO OF AUDIT PARTY TO HEADQUARTER ALONGWITH THE

Deen Dayal Upadhyay Hospital, Hari

Months selected for detailed inspection. July & March

Supplier bill etc. 10

List of officers due to retire within 5 10

Year-wise 2009-10 2012-13 2015-17

If any embezzlement case inviting - No-

Signature of AAO :_________________________

(Name of office/unit) DEEN DAYAL UPADHYAY HOSPITAL,

S.No. PARTICULARS REMARKS

Sl. Name & Designation Duties allotted

Jr. Asstt. AAO AO / I.A.O

OLD AUDIT REPORT CURRENT AUDIT REPORT

S. Para No. & Brief particulars of Explanation by How

AIMS AND OBJECTIVES

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

S.No POST Name of the Designation Period

Budget Allocation and Expenditure for the year 2018–19

Financial year Budget Allocation Expenditure

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

(B) Details of Old Recovery

S. Year Total old Para Amount Recovered Balance Recovery

During the course of current audit, 25 audit memo’s highlighting various

Details of Current Recovery

Memo No. Total Recoveries Amount Balance Para No.

During the scrutiny of File No. 9(136)G.S/DDUH/2190-11 regarding Installation of

Hospital Authority is requested to recover Rs. 187639/- from the concerned

As per Order No. 4(1)/Misc./PWD&H/A-II/2004/P.F./2388-2480 dated 15.02.2018

The detail of short recovery of is as under:

Name of Type of License fee Period License fee Difference Recovery to

PARA-03A Non-functioning of Equipment / machines. (Audit Memo No. 01 Dated:

Test check of records of repair and maintenance of equipments installed in

Therefore, the above equipments valuing Rs. 12,29,000/- under Annual

Sr. Equipment/ Item Date of Whether under Date since Book

As per Term & Condition No. 16(a) of AT (Acceptance of Tender) it is provided

Test check of records of log books of equipments installed in Nursery

Sr. Equipment/ Item Date of Period of non- Book value of

PARA-04 Accumulation of unserviceable stores amounting to Rs.2,85,10,719/-

PARA-06 Loss of govt. revenue. (Audit Memo No. 15 Dated: 14.05.2019)

Type of quarters Total Quarters Vacant Quarters

Qr. Type Name of the deceased Govt. Date of Date of Death

PARA-07 Non-adjustment of contingent advances of Rs. 62979660/-.( Audit

PARA-08 Non-Production of Record. (Audit Memo No.25 Dated: 17.05.2019)

Following record is not produced for scrutiny of Audit.

The above record may be shown to next audit.

TAN-01 Non-availability of essential medicines /items in Surgical Store. (Audit

Sr. Name of the Medicine Period of NIL Stock

Sr. Particulars Page Date of Qty Medicines not utilized

TAN-03 Improper maintenance of Service Books. (Audit Memo No.23 Dated:

Further, as per rule 32 of CCS (pension) Rules, Verification of service of the

S. NO. NAME OF THE OFFICER / DESIGNATION DATE OF

TAN-04 Undue delay in installation of Machinery & Equipment. (Audit Memo

Sr. Name of Quantity Cost of Date of Date of Delay in

TAN-06 Shelf Life of Medicine. (Audit Memo No. 21 Dated : 15.05.2019)

S. Medicine Invoice D.O.M D.O.E Date of Date of

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