Record Memo - FCD - VI

DIRECTORATE OF AUDIT
GOVT OF N.C.T. OF DELHI

4TH LEVEL, DELHI SECTT.
I.P.ESTATE: NEW DELHI
Dated: 16/07/2019
Internal audit of the accounts of your department for the years 2016-17 to
2018-19 is being taken up from 16/07/2019 by my audit party. Necessary
directions may please be given to all concerned officers/officials for making
available the auditable records to audit party. Also, a person who is well
conversant with the record may be nominated as liaison officer for this purpose.
A list of auditable records may also please be furnished to audit party.
Necessary seating arrangement for audit party may please be made. Also,
the stationery to be used during the audit, a computer with printer and a
telephone connection may be provided to audit party.
During the course of audit, Necessary record as and when required to the
Audit party may be provided to the Audit within 24 hours after receipt of the
record Memo. Positively to enable the audit party to complete the work
Your co-operation in this regard is requested.
(JASPAL SINGH)
Inspecting Audit Officer
Audit Party No. XIX
The Executive Engineer
M 323
(C&ND) Building
Ist Floor ,A Block Vikas Bhawan-II
Delhi 110054
GOVT OF N.C.T. OF DELHI
4TH LEVEL, DELHI SECTT.
I.P.ESTATE: NEW DELHI
Dated : 23.05.2019
To
The Pay & Accounts Officer,

PAO- 22, MSO Building , ITO, Delhi.
(Through)
Drawing & Disbursement Officer,
O/o Executive Engineer,
Civil Division No. VI, I&FC Department,
Bharat Nagar, Delhi.
Sub: Verification of Remittance.
Kindly verify the following challans in respect of Executive Engineer, Civil
Division No. VI, I&FC, Bharat Nagar, Delhi.
S.No. Challan No. Dated Amount
01 92 31.03.2019 1570004
02 87 25.03.2019 11373000
03 77 19.02.2019 2469000
04 59 10.01.2019 1024000
05 46 08.10.2018 6353000
06 32 04.08.2018 2617000
07 05 12.04.2018 90168
08 66 12.04.2018 577786
09 60 03.04.2018 6061109
10 49 27.02.2018 5886500
11 20 23.10.2017 4851500
12 16 01.09.2017 196915.30
13 11 01.09.2017 69799.90
14 03 30.05.2017 479000
15 49 18.03.2017 1266515
16. 40 19.01.2017 6861000
17. 24 27.09.2016 1178830
18 12 11.08.2016 54461
19. 03 18.05.2016 146043
20. 01 22.04.2016 122786
(JASPAL SINGH)
Audit Party No. XIX
Copy to : Executive Engineer, Civil Division No. 1, I&FC, Basai Darapur, Delhi.
GOVT. OF NCT OF DELHI
C-WING, 4TH FLOOR
IP ESTATE, DELHI
Record Memo No. 01 Dated: 16/07/2019
The following record/information may be furnished to audit for the period 2016-17
to 2018-19:-
1. Agreement register of the Division / sub-divisions

2. No. of resind cases during 2016-17 to 2018-19.
3. Foreclosure cases during 2016-17 to 2018-19.
4. Hindrance register of all sub-divisions.
5. Deviation register of works
6. Total no. of vehicles in the Division/Sub-Division
7. No. of Vehicles purchased/Hired along with files
8. Log Book of the Vehicles/POL vouchers/History Sheets
9. No. of Photocopier purchased/hired along with files
10. No. of Computer purchased along with files
11. Outsourcing of Security/Sanitation in the office/site
12. Purchase file of R.O. System
13. Property Register
14. T&P Register (HQ & Sub-Division)
15. Imprest Registers
16. Tender Sales Register(Sub-Division & HQ)
17. Dismantle Register
18. Consumable Stock Register (HQ & Sub-division)
19. MB Stock/ issue register
20. List of unserviceable/condemned items
21. Details of last auction if any
22. Security Deposit Register
23. Peformance Guarantee Register
24. Copy of LoC
25. Details of contingent expenditure during 2016-19.
26. MAS register of all sub-divisions.
27. Govt. A/c Cash Book.
28. GAR-6 receipt books, Challan file for amount remittance into bank
29. GAR -6 stock register.
30. Imprest Register (Permanent/Temporary).
31. Pay Bill Register.
32. Copy of grant letter issued by the GNCT of Delhi
33. Copy of LOC.
34. Cash Book, Ledger,
35. Cash Vouchers.
36. Bank Reconciliation Statements.
37. Contingency Register along with voucher/bills.
38. Tender Opening Register & NIT Register & Advertisement Register
39. Register of Agreement
40. Purchase files/ Tender files.
41. Bill register for the period 2016 ̵17 to 2018-19 alongwith bills for the month of
October & March.
42. Stock Registers.( Consumables and non consumables)
43. Property Register
44. Income Tax calculation Performa , Form-16 along with supporting documents.
45. Postage stamp A/c.
46. OTA Register.
47. Liveries A/c.
48. LTC/TA/Conveyance allowance/CEA Register and bills.
49. Rent/Electricity/Water/Telephone Register and bills.
50. Service Books.
51. Certificates as mentioned in the Annexure attached.
52. Long Term Advance Register.
53. Fidelity/Surety Bonds.
54. History sheets and Log Books of vehicles.
55. Vehicles repair register and bill and old spare parts register.
56. Spouse Information as per Performa attached.
57. Material and supply Register.
58. Valuable Regiser
59. Final Bills
60. Dead stock Register.
61. Records of Capital works awarded .
62. Attendance Register
63. Any other record/register other than the above maintained by the Department.
(JASPAL SINGH)
Audit Party No. XIX
M 323
(C&ND) Building
Delhi 110054
PROFORMA FOR SPOUSE INFORMATION
1 Name and Designation : ____________________
2 Basic Pay : ____________________

3 H.R.A. : ____________________
4. Medical facility : _____________________
5. Accommodation (Whether Govt./Own/
Rented) : _____________________
6. If own, whether rented out & rent P.M. : _____________________
7. Name of the spouse : _____________________
8. Whether spouse is in Govt./Semi Govt./
Pvt. Ltd /Ltd./PSU Undertaking/ in business
or House wife : ____________________
9. If in service, employer’s name : _____________________
And address
10. Basic Pay of spouse : _____________________
11. H.R.A. being drawing by the spouse : _____________________
12. Medical facility of the spouse : _____________________
13. Residential Address : _____________________
Signatures of Govt. Servant
Counter Signatures (By Head of Office)

C-WING, 4TH FLOOR
IP ESTATE, DELHI
Record Memo No. 02 Dated : 16/07/2019
Subject :- Providing of Information & Record in r/o advance contingency Bills
The following information may be provided year-wise for the audit period 2016 ̵17 to
2018-19 as per Performa given below :-
Name & Advance Amount Amount of balance amount DC Bill Amount

Head of Contingency of expenditure deposited and & Date of DC
Scheme Bill no. & advance made challan no. and Bill
Date drawn date
Also the advance contingency Bills register of contingency advance Bills maintained
in this regard may also be provided .
(JASPAL SINGH)
Audit Party No. XIX
M 323
(C&ND) Building
Delhi 110054
C-WING, 4TH FLOOR
IP ESTATE, DELHI
Sub. Record/Information memo
i) Details of staff who were on leave for full calendar month and more than one
month during the audit period.
Sr. Name Designation Period of leave Total Recovery made, if

No Month/ any
. From To days
iii) Details of staff who were on Extra Ordinary leave during the audit period.
iii) Detail of employees who have been allotted govt. Accommodation in the following
format
NAME OF Date of Address of Allotted by Type Deduction Deducti

EMPLOYEE & Allotment quarter PWD/Estate of of licence on of
DESIGNATION quarter fee water
charges
iv) Detail of the officials/officers who are getting Family Planning Allowance.
S. Name & Date of Scale of pay Family Grade Amt. of FPA granted
No. Designation sterilizatio at the time Planning Pay during the audit
n of allowance period
Sterilization before
01.01.2006
(JASPAL SINGH)
Audit Party No. XIX
C-WING, 4TH FLOOR
IP ESTATE, DELHI
Record Memo No.04 Dated:16/07/2019
The following information/record may be provided for the audit period 1.4.2016 to
31.3.2019:
1. LIST OF HOD/HOO:
S. Name From – To
No
2. LIST OF DDO :
S. Name From – To
No
3. LIST OF CASHIER :
S. Name From – To
No
4. Vacancy Statement :-
Group (A B C) Sanctioned posts Filled posts Vacant posts
5. Budget detail
Plan Non Plan
Year Budget Expenditure Balance Budget Expenditure Balance
allotted made allotted made
(JASPAL SINGH)
Audit Party No XIX
Directorate of Audit
Govt. of N.C.T of Delhi
Delhi Secretariat, New Delhi
Kindly furnish the following certificates for the period of 2016-19.

1. A certificate to the effect that there was no loss of cash, stores and of stock due
to fire, theft and embezzlement etc. during the period under report may be
furnished.
2. No. of employees placed under suspension, if any. Please furnish full details.
3. A list of employees due to retire within five years.
4. Final payment of GPF made during the period of audit.
5. Conveyance allowance / special assistance being paid to the physically
handicapped employees.
6. Position of posts sanctioned, filled and vacant categorywise for the period
of audit.
7. Name of officers/officials worked as Head of the Department, Head of
Office, DDO and cashier during the period of audit.
8. Sanctioned budget and Expenditure incurred in respect of Plan & Non
Plan Schemes.
9. A list of Service Books being maintained by the office.
10. List of pending pension cases along with detail reasons for pendency.
11. List of officers / officials who were on EOL during the Audit period.
12. Reconciliation of expenditure from PAO done upto which month.
13. Year up to which DACR/AGCR conducted the audit. Please enclose a
copy of the latest report of DACR/AGCR.
14. Aims & objective of the department.
(JASPAL SINGH)
Audit Party No. XIX
M 323
(C&ND) Building
Delhi 110054
C-WING, 4TH FLOOR
DELHI SECRETARIAT
Record Memo No. Dated: 18.04.2019
Sub. Settlement/ Reply of Old Para
Reference to old audit report (up to 2008-09) there are 3 paras and 06 TANs
You are requested to take an appropriate action to settle the old paras and compliance
may be shown to undersigned.
(JASPAL SINGH)
A.O./IAO(Party NO.19)
The Executive Engineer,

Flood Control Division No. 1,
Basai Darapur, Delhi
C-WING, 4TH FLOOR
DELHI SECRETARIAT
Record Memo no. 2 dated 18.04.19
Sub. Work C/o boundary wall at facility centre at Geeta colony
The department was requested to provide the tender file/agreement file of selected works, out
of which only 12 work file pertaining to 2013-14 have been provided to audit. While scrutiny of
agreement no 12/EECBMD M232/2013-14, it has been found that the work C/o boundary wall at facility
centre at Geeta colony, was estimated to Rs. 2376725/- and work was awarded to Sh. Suresh Chand Jain
at the tendered cost of Rs.2346778/-, the stipulated date to start the work was 07.06.2013 and only two
months were allowed to complete the work that is 06.08.2013. Whereas the work has been completed
on 06.08.13 at the total cost of Rs. 4290671/-. But it has been found that the following important
documents are not available in the file.
1. AA/ES
2. Technical sanction
3. Justification of price
4. Revised AA/ES
5. Revised Technical Sanction
6. Detail of extra items/deviation
7. Approval from the competent authority
8. Detail of RA Bill & Final Bill
9. Completion certificate
You are requested to provide all the important documents, information of above work and all
other works files/agreement provided to audit immediately
(JASPAL SINGH)

M-232, Lok Nayak Setu,
I.P Estate, Delhi
Govt. of NCT of Delhi
4 Floor C Wing, Delhi Sectt.
th
Memo No. 4 Date 10.9.14
Sub:- Public Works (suspense) Deposit.
During the test audit of M-232 (PWD) for the audit period 2009-10 and 2013-14, while
checking the monthly accounts ( form -79) for the month of July 2014, it has been
found that a heavy outstanding/unclaimed/unadjusted balance is still lying in 8443-part-
II/III/V as per the detail.
Sl.No Head Opening balance Closing Balance

01 Part – II 10182796 9498156
Cash deposit by
contractor as
security
02 Part-III 2593305 1396911
Deposit work
03 Part-V 4103790 4344100
Misc. Deposit
As no public works suspense register (CPWA – 67), has been provided to audit, even
many verbal requests have been made, but no action has been taken by the division. Due to non
production of important record, it could not be verified that since how long the
unadjusted/unclaimed balances are lying under head Part-II - cash deposit by contractor as
security, and why a huge amount is lying under Part – V, Misc. Deposit.
In pursuance of instruction contained in Receipt & Payment rules the

undisputed/unclaimed amount which is lying in 8443-part-II/III/V should have been credited/
adjusted to Govt. accounts immediately.
Ms. JASPAL SINGH

AO/IAO, Party No. 19
To
Executive Engineer
CBMD-M-232, PWD
th
Sub:- Time bared cheques amounting to Rs.9548/-.
As per Receipt & Payment rule 47(2) a cheque remaining unpaid for three months after
the months of its issue for any cause and not surrendered for renewal, should be cancelled in the
manner indicated under the rules, with the difference that no acknowledgement of the stop order
may be insisted for the bank.
While scrutiny of form 51 – “Schedule of Reconciliation of cheques drawn and

Remittances” and other related records for the month of July 2014 it has been found that cheques
amounting to Rs. 9548/-, which were issued by the division but not presented to bank for
encashment and became time barred as per the detail given below
Sl. No Cheque No Date of issue Amount (Rs.)

01 A-910444 07-12-09 6800.00
02 A-471681 10.07.13 2748.00
Total 9548.00
As these cheques have become old more than six months, because of no claim/dispute and there
is no possibility of encashment of these cheques. HOO may please take immediate steps to settle
these accounts as per rule, under intimation to audit.
Ms. JASPAL SINGH

To
Executive Engineer
CBMD-M-232, PWD
th
Sub: Service Book and Leave account.
During the course of test audit of Service Book and leave account in respect of the
officers/officials of office of the Executive Engineer, Building Maintenance Division,
M-232, Lok Nayak Setu, I.P. Estate, New Delhi, the following discrepancies have been
noticed:-
I Nomination Forms:- Nomination forms DCRG, UTGEIS, General Provident

Fund etc. filled by the Govt. servants and duly accepted by the HOD/HOO are required
to be kept in the Service Book. In the following cases, nomination forms have not been
found/ pasted in the Service Book:-Sh. Doodh Nath, Plumber
1. Mohd Naushad Alam, JE. (C)

2. Sh. Vikram Mistri, LDC
II The first page of the Service Book is to be re-attested after every 5 years but in
the following cases, the first page of the Service Book have not been attested:-
1. Sh. Doodh Nath, Plumber

2. Sh. Jai Chand, Mason
3. Sh. Krishan Prasad, Carpenter
4. Sh. Deepak Sharma, UDC
5. Sh. Jagmohan Gupta, O.S.
6. Sh. Dhaneshwar Thakur, Peon
III Photo of the employee should be pasted at the first page of the Service Book but
the same was not pasted in the Service Book of Sh. S.C. Aggarwal, A.E.
The above discrepancies may be rectified and shown to the audit. Other such type
of cases may please be reviewed at your own level.
Ms. JASPAL SINGH

To
Executive Engineer
CBMD-M-232, PWD
th
Sub. Pay bill register
During the course of audit regarding pay bill register, the under mentioned
discrepancies have been noticed, which needs to be rectified and compliance under
intimation to audit:
1. As per rule abstract of Pay & Allowance and all the deductions/recoveries should
be noted in the abstract at the end of the PBR and duly signed by the DDO but the
same has not been done in the PBR for the audit period 2009-10 to 2013-14
2. While sanction of GPF advance/withdrawal, necessary entries should be in the
PBR and the balance if any, may be carry forward to next year but the same was not
found in the case of Sh. Som Dutt Sharma, Carpenter, Sh. Ram Kumar, Beldar and
Sh. Krishan Prashad, Carpentar.
3. Paging certificate has not been recorded on the first page of PBR’s for the period
2009-10 to 2013-14.
Ms. JASPAL SINGH

To
Executive Engineer
CBMD-M-232, PWD
th
Memo No. 2(a) Date 11.9.14
Tender file/agreement files of 12 selected works of 2013-14 and other

important documents mentioned in the memo No. 2 dated 9.9.2014 have not been
provided to audit till date.
You are requested to provide all of the above documents/files related to 12

selected works immediately.
Ms. JASPAL SINGH

To
Executive Engineer
CBMD-M-232, PWD
th
Sub. Unsettled amount of Rs. 216.24 under Cash Settlement suspense account
While scrutiny of the record related to cash settlement suspense account provided to audit
it has been found that a huge amount of Rs. 216.24 lakh is lying outstanding in CSS account, out
of which an amount of Rs. 78.08 lakh lying since 2002-03, as per the detail given below
Sl. No Name of the Outstanding Outstanding

organization since amount (in lakh)
01 DCP (L&B) 2002-03 78.08
02 Delhi Police 2009-10 55.19
03 Delhi Police 2010-11 21.07
04 Delhi Police 2011-12 61.90
Total 216.24
As per the provisions contained in the appendix 7-A of CPWD code that the transactions
under suspense head should be abstracted in part –II of the division wise register (Form-1) and
all the claims should be settled in within ten days or such transactions should be settled by the 31
March.
Department is requested to take immediate steps to recover the outstanding amount under
CSSA, under the intimation to audit.
Ms. JASPAL SINGH

To
Executive Engineer
CBMD-M-232, PWD
th
Sub:- Unauthorized expenditure on Vehicle
As per the information provided to audit, that the division does not have any official
vehicle/staff car, but during test audit of vouchers and other related record it has been found that
vide cheque no. 911193 dated 12.04.13 an amount of Rs. 16876/- has been paid to M/s. New tyre
Service for the purchase of five new tyres for the vehicle no. DL-6CA-8765.
Further it has been found that an amount of Rs. 52,215/- has also been spend for petrol
and the servicing of the same vehicle, as per the detail given below
Sl.No Cheque No. Date Amount Purpose

01 911179 18.03.13 12896.00 Petrol
02 911184 28.03.13 5650.00 Servicing
03 911204 06.05.13 14115.00 Petrol
04 911205 06.05.13 6160.00 Servicing
05 911211 13.05.13 13394.00 Petrol
Total 52215.00
As the division does not have any official vehicle so the amounts of Rs. 69091/-
(16876+52215) spend on the vehicle no. DL-6CA-8765 is unauthorized. Department may please
explain the reasons for unauthorized expenditure.
Ms. JASPAL SINGH

To
Executive Engineer
CBMD-M-232, PWD
th
Memo No. 11 Dated :16.9.2014
Sub: Short recovery of DGEHS amounting to Rs. 9325/-
Vide letter No.F.25 (iii)/DGEHS/140/DHS/09/44413-18 dated 20.8.10 issued by

Directorate of Health Services, in which the rates of DGEHS have been revised w.e.f.
01.08.2010. During the course of test audit, it has been noticed that the rates of DGEHS has not
been revised w.e.f. Aug. 2010 and further no recovery has been made (as per PBR) of the
following officials/officers :-
Name of the G.P Period Months Revised Subscription Total

officer/official rate of Deducted amount to
Subscrip be
tion recovered
(Diff. X
Months)
Sh. Narender 1900 08.10 to 12 125 Aug. 10 800.00

Kumar, 07.11 @Rs.40/-
Sep 10 to July
11. @ Rs. 60
Sh Doodh Nath, 1900 08.10 to 12 125 Aug. 10 800.00
Plumber 07.11 @Rs.40/-
Sep 10 to July
11. @ Rs. 60
Sh. Vijay Singh, 1900 08.10 to 13 125 Aug. 10 875.00
Beldar 08.11 @Rs.30/-
Sep 10 to Aug
11. @ Rs. 60
Sh. Satish 1900 08.10 to 13 125 Aug. 10 875.00
@Rs.30/-
Kumar, Beldar 08.11 Sep 10 to Aug
11. @ Rs. 60
Sh. Ram Pal, 1900 08.10 to 12 125 Aug. 10 810.00
Beldar 07.11 @Rs.30/-
Sep 10 to July
11. @ Rs. 60
Sh. Krishan Pal, 1900 08.10 to 12 125 Aug. 10 790.00
Carpenter 07.11 @Rs.50/-
Sep 10 to July
11. @ Rs. 60
Sh. Ashok 1900 08.10 to 12 125 Aug. 10 810.00
Kumar,Beldar 07.11 @Rs.30/-
Sep 10 to July
11. @ Rs. 60
Sh. Jai Chand, 1900 08.10 to 12 125 Aug. 10 790.00
Mason 07.11 @Rs.50/-
Sep 10 to July
11. @ Rs. 60
Sh. Harphool 1900 08.10 to 12 125 Aug. 10 800.00
Meena, Baldar 07.11 @Rs.40/-
Sep 10 to July
11. @ Rs. 60
Sh. Rameshwar 1900 08.10 to 12 125 Aug. 10 810.00
Dayal , Beldar 07.11 @Rs.30/-
Sep 10 to July
11. @ Rs. 60
Sh. Parmanand , 1900 08.10 to 12 125 Aug. 10 810.00
Beldar 07.11 @Rs.30/-
Sep 10 to July
11. @ Rs. 60
Sh. Suresh 1900 3.11 to 05 125 March @ Rs. 355.00
Chand, Plumber 7.11 30/-
April to July
@ Rs. 60
Total 9325.00
The short recovery to the tune of Rs. 9325/- against DGEHS may be recovered from the
concerned officer/officials after due verification of records under intimation to Audit.
Other similar cases may be reviewed at department level.
Ms. JASPAL SINGH

To
Executive Engineer
CBMD-M-232, PWD
4th Floor C Wing, Delhi Sectt.
Sub. Irregular purchase of computers
As per Rule 147(1) of GFR Rule: Purchase of goods directly under rate contract : In case
a Ministry or Department directly procures Central Purchase Organization (e.g. DGS&D) rate
contracted goods from suppliers, the prices to be paid for such goods shall not exceed those
stipulated in the rate contract and the other salient terms and conditions of the purchase should be
in line with those specified in the rate contract.
While test audit it has been found that vide Cheque no. 911160 dt. 28.01.2013 an amount
of Rs. 54462/- (51869+2593 taxes) has been paid to M/s. Net Work Infotech for the purchase of
following computers items
Sl. No. Name of the item Amount (Rs)

01 Desktop 31850.00
02 Microsoft office 9319.00
03 Anti virus 1300.00
04 Printer HP Laser Jet 7000.00
05 UPS 2400.00
Total 51869.00
For the purchase of above five items on DGS&D rates contract, the rates and items of
M/s. M/s. Hewlett Packard India Sales Pvt. Ltd., were finalized. But it has been found that
instead of M/s. Hewlett Packard India Sales Pvt. Ltd., the supply order was placed to M/s. Net
Work Infotech, distributor of HP products.
Vide circular no. USFA/56-65 dt 16.12.2011 issued by Spl. Secretary (Finance), Finance
Department, GNCT, in which clearly stated that the goods from vendors not having rate contract
with DGS&D, though they may be distributors/authorized agents of the companies/firms/vendors
having rate contract with DGS&D, such procurement is impermissible and irregular because the
vender from whom purchase has been made is a legal entity different from the one actually
having rate contract with the DGS&D, and all the departments were advised against
goods/services from any vender/firm/company not actually having rate contract with DGS&D
and any deviation from the above said procedure and violation of Rule-147 (1) of GFR 2005
would be treated as a financial irregularity.
Whereas, it has been found, that all the above purchases have made from the
distributer/authorized agent of the company not having rate contract with DGS&D, which is
irregular and violation of Rule 147(1) of GFR and instruction issued by the Finance Department,
and it has also been found that no permission has been obtained from the IT department.
Reasons of above irregularities may be explained to audit and the above purchase may be
regularized.
Ms. JASPAL SINGH

To
Executive Engineer
CBMD-M-232, PWD
4th Floor C Wing, Delhi Sectt.
Memo No.10 Dated 16.9.2014
Sub:- Discrepancies found in store
During the test check of the store, following discrepancies have been noticed:-
Stock Register of Consumable
1. All Pin:- As on 30.5.09, the balance of All Pins was 2 packet at P-15, on 22.6.09, 10
packets of All Pins were more purchased out of 12 packet no packet was issued and the
balance has been taken 10 packet instead of 12 packet. There is a difference of 2 packets.
2. Soap 555:- As on 31.12.09, the balance of soap was one kg at P-19, on 21.10, 5 kg soap
were more purchased out of which 2 kg soap were issued during the month of Jan.2010 to
February, 2010 leaving a balance 3 kg instead of 4 kg soap. There is a difference of 1 kg.
soap.
3. Glue Stick:- As on 30.11.09, the balance of Glue stick was 6 at P-17, on 29.1.10, 30
Glue sticks were more purchased and the balance should have been 36 but it has been
taken as 30. There is shortage of 6 Glue stick.
As on 28.2.2010, the balance of Glue stick was 21 at P-19 out of which 16 were
issued on 3/10 to 4/10 taken a balance 13 instead of 5 Glue Stick. There is an excess of 8
Glue stick.
4. Stapler Pin:- In the month of June, 2010, the balance of stapler pin was 10 packet at P-21
out of which 12 packets were issued in 6/2010 to 9/10 taken a balance NIL. Needs
elucidation.
5. Phenile:- As on 30.11.2010, the balance of phenile was 5 litres at P-23, on 30.12.10, 10
litres phenile were more purchased. Out of which 5 litres were issued in12/10 leaving a
balance NIL instead of 10 litres phenile. There is a shortage of 10 litres Phenile.
6. Duster:- As on 30.11.10, the balance of Duster was 30 at P-24 out of which 16 were
issued on 30.11.10 to December, 2010 leaving a balance 10 instead of 14 duster. There is
a shortage of 4 dusters.
7. Attendence Register:- As on 28.2.11 the balance of attendance register was 6 at P-25 out
of which 4 register were issued on 3.3.2011 leaving a balance NIL instead of 2 registers
which is incorrect.
8. Photostat paper: As on 28.2.2012, the balance of photostate paper was 30 Rim at P-30
out of which15 Rims were issued on 29.2.12 leaving a balance 5 Rim instead of 15 Rim.
There is a shortage of 10 Rim Photostat paper.
9. Ball Pen:- As on 29.2.2012, the balance of Ball Pen was 10 at P-30 out of which 5 pen
were issued on the same day leaving a balance NIL instead of 5 Pen. There is a shortage
of 5 Pen.
10. Floor Duster:- As on 31.5.2012, the balance of Floor Duster was 10 at P-31 out of which
6 were issued leaving a balance NIL instead of 4 Floor duster. There is a shortage of 4
Floor duster.
11. Annual Physical verification has not been done.
Reason for above discrepancies may please be explained to audit.
Ms. JASPAL SINGH

To
Executive Engineer
CBMD-M-232, PWD
th
Sub: Pay fixation
As per OM No. F.No.1/1/2008-IC dated 29.1.2009 of Finance Department, the fraction

of paisa is to be ignored and not to be rounded to next Rs.10/- even if paisa comes upto Rs. 99
paisa. However, the same has not been done in the following case:-
S.No. Name of the Period Pay fixed by the Pay as per audit
official Department observation
1 Mr. Jai Chand, 1.7.06 to 30.6.07 6770+1900 6770+1900
Beldar 1.7.07 to 30.6.08 7040+1900 7030+1900
1.7.08 to 31.8.08 7310+1900 7300+1900
After granting 1.9.08 to 30.6.09 7590+2000 7580+2000
2nd MACP
w.e.f. 1.9.08 1.7.09 to 30.6.10 7880+2000 7870+2000
1.7.10 to 30.6.11 8180+2000 8170+2000
1.7.11 to 30.6.12 8490+2000 8480+2000
1.7.12 to 30.6.13 8810+2000 8800+2000
1.7.13 to 30.6.14 9140+2000 9130+2000
1.7.14 to till date 9480+2000 9470+2000
2 Dhaneshwar
Thakur, Peon 1.7.08 to 31.8.08 8220+1800 8220+1800
Pay fixed ref. to 1.9.08 8530+1900 8520+1900

first up
gradation on
1.9.08
IInd up 1.9.08 to 30.6.09 8850+2000 8840+2000
gradation w.e.f.
1.9.08
1.7.09 to 30.6.10 9180+2000 9170+2000
1.7.10 to 30.6.11 9520+2000 9510+2000
1.7.11 to 7.9.11 9870+2000 9860+2000
After granting
IIIrd MACP
w.e.f. 8.9.11 8.9.11 to 30.6.12 10230+2400 10220+2400
1.7.12 to 30.6.13 10610+2400 10600+2400
1.7.13 to 30.6.14 11000+2400 10990+2400
1.7.14 to till date 11410+2400 11400+2400
The same may be rectified after due verification and over paid amount may be
recovered from the officials.
(Ms. JASPAL
SINGH)
A.O./ IAO -10
Maintenance Division, M-232
Lok Nayak Setu, I.P. Estate,
th
Memo No.15 Dated
Sub:- Wrong calculation of Interest on GPF of the Work Charged staff.
During the test check of the GPF account of the Work Charged staff of the Maintenance
Division, M-232, it has been noticed that the interest on GPF of the following officials has been
calculated wrongly:-
S.No. Name of the official Amount of Bill No. & Month in Month in
advance/ Date which the which the
withdrawal amount amount to
drawn reduced by be reduced
the as per audit
department
1 Dharampal, Beldar Rs.70000/- CV- July, 2010 June, 2010
61/23.6.2010
2 Ram Kumar, Beldar Rs.50000/- CV- July, 2010 June, 2010
60/23.6.2010
3 Vijay Singh, Beldar Rs.35400/- CV- May,2010 April,2010
Rs.14500/- 26/12.4.2010 Nov.2010 October,20
CV- 10
50/11.11.10
The GPF account of the above official may be rectified in the year mentioned above and
in the subsequent years and revise closing balance may be shown to audit.
(Ms. JASPAL
SINGH)
A.O./ IAO -10
Maintenance Division,M-232
Lok Nayak Setu, I.P. Estate,
th
Memo No.1(e) Dated 15.9.2014
In the reply of Memo No.1( C) , the department has stated that the computer was
purchased through work order but the work order file/details of Computer purchased alongwith
Printer & UPS has not been mentioned. However, the same may be furnished in the following
proforma along with file:-
S.No. Model No. & Make Year of Date of Division/Sub- Warranty

Purchase & installation Division in Period
Name of the which,
firm Computer,
Printer &
UPS was
installed
Details of AMC of the Computer, Printer & UPS if any given may also be furnished in
the following proforma:
S.No. Model No. & Make Period Division/Sub- Name of the Amount of
Division in Firm AMC
which,
Computer,
Printer &
UPS was
installed
(Ms. JASPAL
SINGH)
A.O./ IAO -10
Maintenance Division,M-232
Lok Nayak Setu, I.P. Estate
REMINDER-1
C-WING, 4TH FLOOR
DELHI SECRETARIAT
Dated:-15.9.2014
Sub. Settlement/ Reply of Old Para
Reference to Memo No. 1(d) dated 8.9.2014 you are requested again to take an
appropriate action to settle the old 3 paras and 6 TANS in the old audit report (up to 2008-09)
and compliance may be shown to the undersigned.
(JASPAL SINGH)

I.P Estate, Delhi
th
Sub. Non furnishing of Cash security/Fidelity Bond
As per Rule 275 of GFR-2005 every Government servant, whether Gazetted or non-
Gazetted, who is entrusted with the custody of cash or stores shall be required to furnish security.
Further, as per Rule-275(3) of GFR-2005 in cases where the said security is furnished in the
form of cash, the security bond should be executed in form GFR-30 and, in case where the said
security is furnished in the form of a fidelity bond, the security bond should in FORM-GFR-31.
The Cash Security/Fidelity bond has not been furnished by the officials concerned, i.e.
the Cashier, which is irregular and in gross violation with the General Finance Rules. The same
may be obtained from the official concerned under intimation to audit.
(JASPAL SINGH)

I.P Estate, Delhi
4TH
FLOOR, C WING, DELHI SECTT.
Memo No.13 Dated :16.9.14
Sub. Items lying obsolete/ unserviceable
As per GFR 196 an item may be declared surplus or obsolete or unserviceable if

the same is of no use to the department. The reasons for declaring the items surplus or
obsolete or unserviceable should be recorded by the authority competent to purchase
the item.
In the CBMD M-232, there are three Sub-divisions in the unit out of the three
divisions and main divisions, Record of one unit only i.e. Sub-Division –M-2323 is
provided to audit. As per the record/information provided to audit for Sub Division
2323, it has been found that following items which have been declared unserviceable
are lying in the department:-
Name of the Item Quantity

01 Aldrin spray pump 1No
02 Dari 2Nos
03 Coirmat 11 M
04 Leveling stand 1No
05 Iron Chain 1 No
06 Sluice valve key 3Nos
07 Trunk of Size (60”x18”x18”) 1 No
08 Steel rod 1 metre long 20Nos
09 Desert Cooler 3Nos
10 Brief Case 2 Nos
11 Tool Bag 2 Nos
Keeping in view, the necessity to avoid accumulation of such goods and

consequential blockage of space and also deterioration in value of goods to be
disposed off. A report of stores for disposal shall be prepared in form GFR-17 and
unserviceable store with residual value, may be dispose off as per the mode of disposal
& also obtaining the report of unserviceable items of other sub-division and dispose off
as per the mode of disposal as per GFR under the intimation to audit
(JASPAL SINGH)

I.P Estate, Delhi
4 FLOOR, C WING, DELHI SECTT.
TH
Memo No. 15 Dated : 17.09.14
Sub. Huge deviation without the permission of competent authority
Name of the work Provision for setting up world class skill centre
at ITI, Vivek Vihar
SH : P/F Aluminium composite panel on outer
face of existing ITI Building
Estimated cost Rs. 2,30,21,448/-
Tendered Cost Rs. 2,02,26,644/-
Percentage 12.14% below
Stipulated date of start 16.07.2013
Stipulated date of compilation 15.09.2013
Actual date of completion 05.10.2013
Actual cost of work Rs. 2,51,93,047/-
The above work was awarded to M/s. Precision Metal Industries at the tender cost of Rs.
2,02,26,644/- which was 12.14% below the estimated cost, only two months were allowed to
complete the work.
The work was actually completed on 05.10.2013 at the total cost of Rs. 2,51,93,047/-,
which is 24.55% above the tender cost. While scrutiny of the file provided to audit it has been
found that during execution of work the department observed that the AC pipes and its drainage
pipe were laid on the surface of the wall and it was difficult to make holes in RCC chajjas and
roof and it was essential to hide the AC pipe by providing Aluminum composite panel to
maintain aesthetic, and to cover the pipes etc an additional amount of Rs. 49,66,403/- was spend
on extra items and on deviation, which shows that the estimate was not prepared as per actual
site condition.
Further it has been found that deviation statement – II for Rs. 30,05,791/-, which was to
be approved by the Superintendent Engineer, was not got approved by the SE, and without
approval, the payment has been made to the contractor.
Ms. JASPAL SINGH

To
Executive Engineer
CBMD-M-232, PWD
TH
Memo No. 17 Dated : 17.09.14
Sub. Due to Unrealistic estimate work completed 123.81% above the tender cost and
recovery of Rs. 75000/-
Name of the work S/R- to Hedgewar Arogya Sansthan at

Karkardooma
SH- Repairs of Flooring, dedo and Staircases,
false celling and water supply G.I. Pipe
Estimated cost 28,99,563/-
Tendered Cost Rs. 18,74,274/-
Percentage 35.36% below
Stipulated date of start 21.02.2011
Stipulated date of compilation 06.04.2011
Actual date of completion 15.07.2011
Actual cost of work Rs. 41,83,034/-
The work repair of flooring, dado and staircases, false celling and water supply, G.I. Pipe
at Dr. Hedgewar Arogya Sansthan at karkardooma was awarded to M/s. Engineers (India)
Construction co. at the tendered cost of Rs. 18,74,274/- which was 35.36% below the estimated
cost, but it has been found that vide 4 th and final bill, the work was completed at the total cost of
Rs. 41,83,034/- which was 123.18% above the tendered cost and 44.29% above the estimated
cost
On the scrutiny of the record it revealed that division had executed deviation in all the
items (+/- 10%), but huge deviation has been executed in the following items.
Sl. No Item No Quantity as per Quantity as per actual

agreement
01 02 200 414
02 05 30 131.53
03 09 2000 3885
04 17 85 78.81
05 23 450 419.52
From the above it can be seen that before preparing the estimate the division has not
inspected the site which resulted the huge deviation in the work.
As per the agreement clause 36(i) the contractor has to appoint one graduate engineer or a
diploma holder at site falling which a penalty of Rs. 15000/- per month will be charged. As per
record provided to audit, no evidence/proof has been found in the record that the contractor has
appointed an engineer at site.
As the work was started on 21.02.2011 and completed on 15.07.2011 (5 months apprx), a
penalty of Rs. 75000/- may be recover from him under the intimation to audit.
Ms. JASPAL SINGH

To
Executive Engineer
CBMD-M-232, PWD
TH
Memo No. 18 Dated : 17.09.14
Sub. Expired Performance Guarantees lying in the department
While test audit of the PWD M-232 division it has been found that a large no of
performance guarantee in the shape of fixed deposit are lying the department whose validity has
already been expired, but have not been returned to the contractor some of the detail has been
given below
Sl. No Name of the Name of the FDR No. and Valid upto Amount
contractor work date
01 M/s. Arya Bhatt EOR Police 0748834 dt. 05.09.2013 41700.00
Enterprises station Preet 05.09.08
Vihar
02 M/s Lamboard S/R to 0985324 dt. 04.11.09 18800.00
Construction residential qtrs. 04.11.08
At vivek vihar
03 Mohd Azam EOR to Police 30676424553 13.05.09 9400.00
Station Krishna dt. 11.02.09
Nagar
04 M/s. Kapil Sharma C/o additional 070085 dt. 15.06.2014 12200.00
& associate rooms at D.C. 15.04.09
Office (East)
05 Sh. Ram Lal Singh A/R, M/o to ITI 143897 dt. 13.09.10 13100.00
Vivek Vihar 13.03.10
06 M/s. engineer (I) C/o Gym Hall 220708 dt. 23.06.15 3039.00
const. co with common 23.06.10
toilet at GSBV
No-II Bhola
Nath Nagar
07 Sh. Ram Pal Singh AR Police 477764 dt. 22.04.11 11000.00
Station & Staff 22.09.10
Qters at
Shakarpur
08 Ram Lal Singh M/o Police 477862 dt. 15.04.11 6500.00
Station & Staff 15.10.10
Qters.
09 Mr. Sushil Kumar C/o SPS Class 479621 dt. 08.07.13 19000.00
room & Canteen 08.07.11
at SRG College
10 M/s. Cem Bond EOR of Staff 129377 dt. 23.09.16 58334.00
Constn. Quters. At 23.09.11
Karkardooma
11 M/s. Rama A/R Police 675650 dt. NA 11710.00
Enterprises Colony & police 11.02.12
Station
12 M/s. Bansi Lal & EOR Resi. DA 32227760052 06.03.13 918000.00
sons flats at dt. 06.03.12
Karkardooma
13 M/s. Rama A/R Police 675724 dt. 29.04.13 22500.00
enterprises Stattion Geeta 29.03.12
Colony
14 Mr. Rama A/R & M/O 675846 dt. 26.08.12 9900.00
enterprises GSS School 26.05.12
Lalita Park
15 M/s. Water World M/o Headgewar 0001360 dt. 26.09.12 44000.00
Arogya Sansthan 26.05.12
16 M/s. Water World M/o Headgewar 91204003025 12.06.13 44000.00
Arogya Sansthan dt. 12.06.12
17 M/s. Gupta Builder EOR DA staff 540549 dt. 03.03.13 100000.00
qutrs 11.06.12
Karkardooma
18 M/s. Rama EOR Govt. SKV 676380 dt. 26.06.13 5400.00
Enterprises Laxmi Nagar 28.12.12
19 Mr. Rajeev Kumar AR SSD College 236507 dt. 12.07.13 10000.00
12.01.13
20 M/s. Onkar Projects EOR GGS 257874 dt. 02.02.14 23000.00
School Vivek 02.02.13
Vihar
21 Sh. Naresh kumar EOR Resi Qters, 765806 dt. 07.01.14 450620.00
Bansal ITI Vivek Vihar 07.01.13
22 M/s. Agarnee EOR Govt. Boys 301800 dt. 30.11.13 70000.00
Associates SS School 31.05.13
Krishna Nagar
23 M/s. Nirman EOR Govt. SKV 196929 dt. 03.07.14 85000.00
Construction at Laxmi Nagar 03.07.13
24 Mr. Rajeev Kumar A/R Staff Qters. 237492 dt. 01.04.14 12500.00
At Karkardooma 01.10.13
25 M/s. Premium Metal Setting up world 074254 dt. 06.01.14 1011340.00
industries class centre at 06.10.13
ITI Vivek Vihar
As per rule 22.1.2 of CPWD Works Manual – the performance guarantee shall be
refunded to the contractor soon after the completion of the work and recording of the completion
certificate.
Department may please explain that why the PG’s have not been refunded, even after the
completion of the work, and if the work is not completed the FDs may be renewed as soon as
possible under the intimation to audit.
Ms. JASPAL SINGH

To
Executive Engineer
CBMD-M-232, PWD
TH
Memo No. 19 Dated : 18.09.14
Sub. Non completion of work due to non availability of hindrance free site
(Agreement no. 03/EE/CBMD/M-232/2012-13)
The work EOR to 310 no. residential DA staff qtrs. At Karkardooma, SH- Repair and
replacement of roof slab, strengthening of structural members, renovation of qtrs. i.e. sanitary
installation and water supply etc. was awarded to M/s. Bansi Lal & Sons at the tendered cost of
Rs. 5,55,03,721/- which was 21% above the estimated cost of Rs. 4,5870,844/-, the stipulated
date of start and completion was 24.04.12 and 23.04.13 respectively.
While scrutiny of the record it has been found that due to non availability of the vacant
flats and hindrance of allotees of the flats the repair/renovation work could not be completed the
work was foreclosed on 30.05.2014 i.e after the delay of around 402 days, and only78% work
was completed, as per 18th RA bill dated 31.03.14 an amount of Rs. 4,77,54,329/- has already
been paid to him which is 86% of the tender amount, the final bills has not been passed by the
department till date.
As per CPWD Manual section 15 stipulated that availability of site should be ensured
before approval of NIT, and, before tendering the contractor should also inspect the site or work
and fully acquaint himself with the conditions in regard to accessibility of site, approaches,
hindrances if any and other site conditions required for satisfactory execution of work.
Department may please explain when the clear and hindrance free site was not available
why the NIT was prepared and work was awarded.
Ms. JASPAL SINGH

To
Executive Engineer
CBMD-M-232, PWD
TH
Memo No. 2 (a) Dated : 18.09.14
Sub. Work C/o boundary wall at facility centre at Geeta colony
Administrative approval and expenditure sanction for the work C/o boundary wall at
facility centre at Geeta colony, was sanctioned on 28.05.13 for Rs. 27,66,100/- and Rs.
1480000/- on 27.03.14 by the Delhi Fire Service the work was estimated to Rs. 23,76,725/- and
work was awarded to Sh. Suresh Chand Jain at the tendered cost of Rs.23,46,778/-, which was
1.26% below the estimated cost. The stipulated date to start the work was 07.06.2013 and only
two months were allowed to complete the work i.e. up to 06.08.2013. Whereas the work has
been completed on 21.10.13 at the total cost of Rs. 42,90,671/-, which was 82.83% above the
tender cost and huge deviation has been made in the work.
As per rule 4.6 of CPWD Manual – When an excess beyond permissible variation over
the sanctioned estimate is foreseen, and there is likely to be unavoidable delay in the preparation
of a revised estimate, an immediate report of the circumstances should be made to the authority
whose sanction will ultimately be required. When a revised estimate is submitted it must be
accompanied by a statement in Form CPWD-4 comparing it with the latest existing sanction of
the competent authority.
Rule 4.7.1- All the cases of additions and alteration should be carried out after
preparation of detailed working drawings. While submitting estimate containing the proposals
for additions and alterations, the fact that the concurrence of the client has been obtained should
be stated explicitly.
. As per record vide officer letter no 24(124)/ CB&M M-232/232-325 dt 11.02.14 the
client department was informed for revised AA & ES and was sanctioned on 27.03.14, whereas
the work was completed on 21.10.13. as per rule the revised AA&ES should be obtained
immediately after the approval of addition/deviation. While scrutiny of the file it has been found
that no revised estimate an excess beyond permissible variation over the sanctioned estimate has
been obtained from thr client department.
Reasons for above discrepancies may be explained to audit.
Ms. JASPAL SINGH

To
Executive Engineer
CBMD-M-232, PWD

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DIRECTORATE OF AUDIT

GOVT OF N.C.T. OF DELHI

Your co-operation in this regard is requested.

The Pay & Accounts Officer,

1. Agreement register of the Division / sub-divisions

1 Name and Designation : ____________________

2 Basic Pay : ____________________

Signatures of Govt. Servant

Counter Signatures (By Head of Office)

Record Memo No. 02 Dated : 16/07/2019

Subject :- Providing of Information & Record in r/o advance contingency Bills

Name & Advance Amount Amount of balance amount DC Bill Amount

Record Memo No. 03 Dated: 16/07/2019

Sub. Record/Information memo

Sr. Name Designation Period of leave Total Recovery made, if

NAME OF Date of Address of Allotted by Type Deduction Deducti

Record Memo No.04 Dated:16/07/2019

Group (A B C) Sanctioned posts Filled posts Vacant posts

Record Memo No. 05 Dated: 16/07/2019

Kindly furnish the following certificates for the period of 2016-19.

Record Memo No. Dated: 18.04.2019

Sub. Settlement/ Reply of Old Para

The Executive Engineer,

Record Memo no. 2 dated 18.04.19

Sub. Work C/o boundary wall at facility centre at Geeta colony

The Executive Engineer,

Memo No. 4 Date 10.9.14

Sub:- Public Works (suspense) Deposit.

Sl.No Head Opening balance Closing Balance

In pursuance of instruction contained in Receipt & Payment rules the

Ms. JASPAL SINGH

Memo No. 3 Date 10.9.14

Sub:- Time bared cheques amounting to Rs.9548/-.

While scrutiny of form 51 – “Schedule of Reconciliation of cheques drawn and

Sl. No Cheque No Date of issue Amount (Rs.)

Ms. JASPAL SINGH

Memo No. 5 Date 11.9.14

Sub: Service Book and Leave account.

I Nomination Forms:- Nomination forms DCRG, UTGEIS, General Provident

1. Mohd Naushad Alam, JE. (C)

1. Sh. Doodh Nath, Plumber

Ms. JASPAL SINGH

Memo No. 6 Date 11.9.14

Sub. Pay bill register

Ms. JASPAL SINGH

Memo No. 2(a) Date 11.9.14

Tender file/agreement files of 12 selected works of 2013-14 and other

You are requested to provide all of the above documents/files related to 12

Ms. JASPAL SINGH

Memo No. 7 Date 12.9.14

Sl. No Name of the Outstanding Outstanding

Ms. JASPAL SINGH

Memo No. 9 Date 15.09.14

Sub:- Unauthorized expenditure on Vehicle

Sl.No Cheque No. Date Amount Purpose

Ms. JASPAL SINGH

Memo No. 11 Dated :16.9.2014