NORTH DELHI MUNICIPAL CORPORATION

INTERNAL AUDIT DEPARTMENT

CITY ZONE

No .F.________/IAD/ZAP/CZ/2016/ Dated:

Sub. Physical Verification and Test Audit Report on the accounts of the office of
E.E.(Bldg.) City Zone for the period 10.02.2015 to 15.02.2016.

Please find enclosed herewith the audit inspection report of the accounts of E.E.(Bldg.),
City Zone for the period 10.02.2015 to 15.02.2016. Para-Wise replies/comments be sent to the
office of undersigned within a period of four weeks.

Encl: - As above
INTERNALAUDIT OFFICER
ZAP/CITY ZONE

E.E.(Bldg.), City Zone

Through S.E. (Bldg.)/City Zone

Copy to:-

1. D.C.A. (IAD) for information pl.

2. Office Copy.

INTERNAL AUDIT OFFICER

Z.A.P/CITY ZONE
 NORTH DELHI MUNICIPAL CORPORATION
INTERNAL AUDIT DEPARTMENT
CITY ZONE

No. F________/IAD/ZAP /CZ /2016/ Dated:-

Subject: - Physical Verification and Test Audit Report on the accounts of the office of
E.E.(Bldg.) City Zone for the period 10.02.2015 to 15.02.2016.

INTRODUCTION:

The physical verification and test check audit on the accounts of E.E.(Building),City Zone was
conducted by Zonal Audit Party (City Zone), comprising of Smt. Swaran Kumari, I.A.O., Sh. K.K.J.R.K
Prasad, AAO and Sh. Sandeep Kumar Auditor. The audit was conducted on 15.02.2016 to 25.02.2016.

AIMS AND OBJECTIVES

The aims and objectives of the department is to check and take necessary action against
Unauthorized Construction, to collect Conversion Charges, issue of Bldg. Plans and Completion
Certificates in the area falling under the jurisdiction of City Zone.

H.O.D./H.O.S./D.D.O’s/CASHIER

The following officials have served as HOD/HOO/DDO/Cashier during the period of audit.

S.No. H.O.D Head of Office In-charge Cashier

1 Sh. K. P. Singh, E-in-C Sh. Pushpander Kumar, E.E. Sh. Raghubir Bhati --------------

Budget Allocation and Expenditure for the year 2014-15

S. Budget Budget allocation Year Expenditure Excess Saving

No. Head upto year
ending
Incorporated in the current audit report.

Statutory Audit:

Statutory audit report was not produced by the department.

Vacancy Statement:

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

1. Group A (EE(B) 01 01 Nil
2. Group B (AE) 04 04 Nil
3. Group C(JE )(B) 10 05 05
4. Group D (Peon) 02 02 Nil
5. Daily Wager (substitute) Nil Nil Nil
TOTAL 17 12 05

Maintenance of Records:-

The maintenance of records of the office of EE (Bldg.), City zone for the period 10.02.2015
to 15.02.2016 cannot be considered satisfactory. Since most of the chain of the record was either
not maintained by the department concerned or not produced to audit.
 Old Audit Report:

There were 122 audit paras outstanding in respect of EE (Bldg.) City Zone. The
department has not made compliance of these paras and as such nil paras have been settled.
These 122 paras have been incorporated with current audit report.

Details of Old Recovery.

Period of Paras
Sl. Date of No & date of letter under
account Para settled Outstandin
No. audit which Report was issued
audited gMoney
Nos. Nos. of G.P MVP value
of Paras .
Paras Settled
01 1992-93 to ------- F.668/IAD/ZAP/CZ/93/91 06 ----- 06 --- --------
28.03.93 Dt. 30.09.93
02 1993-94 to ------- F.744/IAD/ZAP/CZ/94-95/35 03 ---- 03 ---- --------
26.09.94 Dt. 31.03.95
03 9/94 to ------ F.776/IAD/ZAP/CZ/96/68 05 ---- 05 ---- -------
18.4.96 Dt. 30.09.96
04 19.4.96 to 12.5.97 to F.837/IAD/ZAP/CZ/97/344 06 ----- 06 ---- -----
12.5.97 19.5.97 Dt. 8.9.97
05 12.5.97 to ------ F.864/IAD/ZAP/CZ/98/93 04 ---- 04 ---- -----
12.5.98 Dt. 10.8.98
06 12.5.98 to ------- F.1003/IAD/ZAP/CZ/99/163 05 ---- 05 ---- ----
26.5.99 Dt. 9.9.99
07 4/99 to ------- F.1063/IAD/ZAP/CZ/2000/226 09 ---- 09 ----- -----
25.4.2000 Dt. 11.12.2000
08 26.4.2000 to ------- F.1115/IAD/ZAP/CZ/01/338 05 ----- 05 ----- -----
26.8.01 Dt. 8.11.01
09 27.8.01 to ------- F.1158/IAD/ZAP/CZ/01/453 04 ----- 04 ----- -----
29.7.02 Dt. 8.11.02
10 30.07.02 to 13.6.03 to F.1186/IAD/ZAP/CZ/03/543 05 ----- 05 ----- ------
13.6.03 19.6.03 Dt. 16.9.03
11 14.6.03 to 21.5.04 to F.1238/IAD/ZAP/CZ/04/634 05 ----- 05 ----- ------
21.5.04 31.5.04 Dt. 4.8.04
12 22.5.04 to 24.5.05 to F.1285/IAD/ZAP/CZ/05/709 06 ------ 06 ----- ------
24.5.05 31.5.05 Dt. 8.7.05
13 10.5.05 to -------- F.1397/IAD/ZAP/CZ/08/08 06 ------ 06 ----- ------
29.5.07 Dt. 9.5.08
14 30.5.07 to -------- F.1410/IAD/ZAP/CZ/36 08 ------ 08 ------ ------
30.5.08 Dt. 19.02.08
15 01.6.08 to -------- F.1490/IAD/ZAP/CZ/2013/384 13 ----- 11 02 5920/-
20.12.11 Dt. 7.2.13
16 21.12.11 to 19.2.13 to F.1505/IAD/ZAP/CZ/2014/425 10 ----- 06 04 937023/-
19.2.13 4.3.13 Dt. 29.1.14
17 20.02.2013 to 10.02.14 to F.1527/IAD/ZAP/CZ/2014/454 11 10 01 Rs.39070/-
10.02.2014 24.02.14 Dt. 10.07.2014
18 11.02.2014 to 09 to F.1571/IAD/ZAP/CZ/2015/48 11 09 02 Rs.597682/-
09.02.2015 19.02.2015 Dt. 30.09.2015
TOTAL 122 ----- 113 09 Rs.1579695/-

Details of Current Recovery (Audit period 10.02.2015 to 15.02.2016):

Para No.’s Total Recoveries Amount recoveries Balance

(In Rs.) (In Rs.)
06 Rs.3270/- Nil Rs.3270/-
Total Rs. 3270/-
 The internal audit report has been prepared on the basis of information furnished and
record made available by the EE (Bldg), City Zone.
This party disclaims any responsibility for any misinformation and/of non
information on the part of auditee.

PART NO. II (CURRENT AUDIT)

Vide this office letter No. IAD/ZAP/CZ/2016/01 dt. 15.02.2016, the following records
were requisitioned for audit scrutiny.
1. E.C.R.
2. P. File & S. Book.
3. Attendance Register & CL Account.
4. Budget Register.
5. Contingency/Imprest Register.
6. Income statement dully verified by the deptt and Account Branch.
7. Cash Book.
8. Disbursement register/Cheque Register.
9. Bank Reconciliation Statement.
10. Temp. Advance Register.
11. Property Register.
12. Hiring Trucks/Payment Files.
13. G-8 Books with challan.
14. G-8 Books Stock Register
15. Challan Book.
16. Misalband Register
17. OTA Register if any.
18. Records of Booking of U/A construction.
19. Report of sanction plan/rejected plan.
20. Court Register.
21. C and D Form Register.
22. Completion Certificate Issue Register.
23. Demolition Charges Register.
24. Development Charges Register.
25. Ceiling cases Records.
26. Complaint Register.
27. Notice Book.
28. Remand cases Register and File.
29. Collection Register with regard to collection of conversion charges and parking charges.
30. Stationary register.
31. Cheque dishonor register.
32. Imprest register
33. Log book
34. Any other auditable record.
The Internal Audit Report has been prepared on the basis of information furnished and
record made available by the Department. The Internal Audit Department of MCD disclaims any
responsibility for any mis-information and/of non-information on the part of auditee.

PARA NO. 1: NON PRODUCTION OF RECORD.

Out of the above requisitioned record, items numbers at S.No. 1, 2,(P) 3(Attendance
Register only), 4,5(P), 7, 13(partly),16,18, 19, 20,22, 23, 25,28,29 and 30 were produced by the
department. Due to the non production of the requisitioned record Audit had to issue one
reminders vide letter no.06/IAD/ZAP/CZ/2016 dated 22.02.2016, but department was failed to
produce the complete record, even some mandatory records were also not produced. Either the
record was not maintained or the production of the same appears to have been avoided, reasons
to which may be given to Audit. In case any record remained unchecked other than produced,
then the entire responsibility will lie on the shoulders of the concerned officers/officials of the
Deptt.
As a result of physical verification and test check of accounts of the office of E.E. (Bldg.)
City Zone, whatever the record was produced, the following discrepancies/ irregularities/
omissions/ errors etc. came to the notice to the Audit.
 PARA NO. 2: IMPROPER MAINTENANCE OF BUDGET WATCH REGISTER.

Improper maintenance of the Budget Register in accordance with the prescribed procedure be
explained to audit Budget register is maintained to record the expenditure incurred on various items
of expenditure under different heads of account. It should be maintained in prescribed standard form
to enable to keep watch over the progressive expenditure under different heads of account. During
the course of audit, the following irregularities were noticed in the maintenance of Budget Register
for the year 2015-16 as provided by the department:-
1. Certificate to the effect that the register contains pages 1 to____was not given and initialed by
the official maintaining it and by any superior.
2. It was not maintained in the prescribed standard form. The complete detail of expenditure such
as dates, description of the expenditure, sanction/approval of the authority, voucher/bill no etc.
was not found.
3. Detail of Budget allocated under different heads of accounts from the HQ to the Department and
also detail of subsequent allocations should be recorded in the register for ready reference so as
to keep a watch over the expenditure but the required detail was not given in the register.
4. Entries made in the budget register were not initialed by the official maintaining it and also by
the DDO.
5. No periodic check of register was done by the competent authority
6. Paging & paging certificate was not mentioned.
7. Head wise details of budget not shown in the register.
8. Number of cuttings and over-writings were made in a number of entries which should be
avoided.
9. Neither the official concerned also issue the budget nor the officer concerned signed (DDO) in
each entry.
10. Under Head of A/c 85-1003, Rs. 30.00 lacs has been allocated for the financial of Rs. 2014-15,
but upto Feb. 15, an amount of Rs. 3103843/- has been utilized i.e. Rs. 103843/- in excess of the
allocated budget.
11. Under Head of A/c 85-1002 for the year 2015-16- total allocation Rs. 25 lacs date of issue of
budget was not mentioned.
12. At Sl. No. 23, after issuing Rs. 60770/- the total was shown as Rs. 1067945/- instead of Rs.
1061945/-.
13. Date of issue of budget, details of bill for which budget issued, the issuing authority and the
DDO concerned did not put their signature.
14. From Head of A/c 85-1232 total allocation of Rs. 5.00 lacs. Rs. 94700/- is shown as issued to
M/s Dinesh Malhotra but the date of purpose for issue was not mentioned and also the
Official/officer concerned does not put their signature in the budget watch register.
The irregularities may be explained and justified to audit and such type of irregularities be
avoided in future.

PARA NO.-3: IRREGULARITIES IN EXPENDITURE UNDER BUDGET

ALLOCATION.
As per statement of budget allocation and expenditure provided by the department for the
year 2014-15, it was noticed that department had failed to keep proper watch on the allocations
& expenditure during the financial year. The detail of the same is given below:-
Budget Allocation and Expenditure for the year 2014-15

S. Budget Budget allocation Year Expenditure Excess Saving

No. Head upto year
ending
1. 85/1001 11 Lac 2014-15 Rs.902556/- -------- Rs.197444/-
2. 85/1002 30 Lac 2014-15 Rs.2322234/- -------- Rs.677766/-
3. 85/1003 30 Lac 2014-15 Rs.2972982/- -------- Rs.27018/-
4. 85/1004 17 Lac 2014-15 Rs.1446136/- -------- Rs.253864/-
5. 85/1156 17000 (Postage) 2014-15 Rs.10435/- -------- Rs.6565/-
6. 85/1193 23000 (Telephone) 2014-15 Rs.20608/- -------- Rs.2392/-
7. 85/1119 50000 Misc) 2014-15 Rs.63683/- Rs.13683/- --------
8. 85/1232 5 Lac (demolition) 2014-15 Rs94700/-. -------- Rs.405300/-
 Budget Allocation and Expenditure for the year 2015-16

Sl. Budget Budget allocation Year Expenditure upto Excess Saving

No. Head year ending
1. 85/1001 80 Lac 2015-16 Rs. 744612/- -------- Rs. 7255388/-
2. 85/1002 25 Lac 2015-16 Rs. 2074109/- -------- Rs. 425891/-
3. 85/1003 45 Lac 2015-16 Rs. 3928375/- -------- Rs. 571625/-
4. 85/1004 16 Lac 2015-16 Rs. 1687170/- Rs. 87170/- --------
5. 85/1156 13000 (Postage) 2015-16 Rs. 11308/- -------- Rs. 1692/-
6. 85/1193 19000 (Telephone) 2015-16 Rs. 16740/- -------- Rs. 2260/-
7. 85/1119 40000 (Misc.) 2015-16 Rs. 16040/- -------- Rs. 23960/-
8. 85/1232 5 Lac (ENF 2015-16 Rs. 96600/- -------- Rs. 403400/-
demolition)

DDO is responsible for the control of expenditure against the sanctioned budget placed at
his disposal. No expenditure should be incurred during the financial year on any work/item not
covered by the budget grant. If any excess over the allocation of budget is apprehended, the
department should obtain additional allocation before incurring the excess expenditure. Similarly
all the anticipated savings should be surrendered by the prescribed date, before the close of the
financial year.

From the above, it is revealed that the department has violated the terms of GFR for
controlling the budget allocation & expenditure during the said year, as there is huge difference in
allocated budget and expenditure incurred during the financial year. Savings were not surrendered
and expenditure incurred without getting sanctioned additional budget under their respective
head. Reasons for the above irregularities be explained to audit

PARA NO.4: NON RECOVERY OF DEMOLITION CHARGES AMOUNTING TO

RS.150712/-

Section 343 of DMC Act, 1957 provides that where the erection of any building or execution
of any work had been commenced or being carried out or had been completed without proper
sanction or contrary to any condition, shall be demolished within such period not exceeding 15
days or as may be specified in the order by the person concerned failing which the Commissioner
may himself cause the erection of work to be demolished and expenditure of such demolition
shall be recovered from such person.

A test check of the Demolition Charges Register w.e.f. 18.02.2015 to 15.02.2016 so produced
by the department, disclosed that demolition charges mentioned from S.No. 39 to 80 amounting to
Rs.150712/- had been lying un-recovered.

Reason for non recovery of outstanding demolition charges be explained

The following irregularities/ discrepancies in maintenance of Demolition Property

Register were also noticed by the audit:-

1.) The register was not page numbered and required paging certificate was not available at the
first page and also no periodic check was done by the competent authority in the register.
2.) The following required detail was not available in the register:-

Reason for demolition, sanction of the competent authority for the demolition, date of
demolition action, time/duration of demolition, and charges as per the period/time/duration of
demolition action not mentioned.

1.) The name & designation of the concerned official maintaining the register.
2.) No entry in the register was signed by the person maintaining it and by the supervisory staff.
3.) The register was not maintained in the prescribed format.
Reason for non maintenance of register in proper be clarified to audit.
PARA NO.5:- CHECKING OF G-8 BOOKS
The following G-8 was produced by the department to audit for scrutiny:-
S.No. G-8 number Series
01 93701 to 93800 CD
02 81101 to 81200 CJ
03 91001 to 91100 CD
04 93601 to 93700 CC
05 93501 to 93600 CC
06 91901 to 92000 CD
07 90901 to 91000 CD
08 90802 to 90900 CD
09 89301 to 89400 CD
10 89401 to 89500 CD
11 93601 to 93700 CD
12 93701 to 93800 CD
13 91801 to 91900 DD

Only 13 nos. of G-8 books with challans were produced to audit for scrutiny/checking.
In case any G-8 is left unchecked other than produced, then the entire responsibility will lie on
the shoulders of the concerned officers/Officials of the division for any irregularity and
shortages.
PARA NO.06 SHORT DEPOSIT OF RS. 3270/-
During the course of audit while checking the G-8 books the following irregularities has
come to the notice:-
S.N. G-8 no. & date Total as G-8 Actual total Short deposit
01 91845 dated 29.06.2015 Rs. 365000/- Rs. 366000/- Rs.1000/-
02 89383 dated 13.04.2015 Rs. 250041/- Rs. 252311/- Rs.2270/-
to 89400 dated 15.04.2015
Total Rs.3270/-

This irregularity was brought to the notice of the department vide this Office Memo No.
05/IAD/ZAP/CZ/2015-16 dated 19.02.2016 but no response of this department. Hence, recovery
of Rs. 3270/- is still pending.

PARA NO: 7. LATE DEPOSIT MUNICIPAL FUND AFTER 24 HOUR

As per instructions issued by Worthy Commissioner, MCD vide Circular No.
PSC/790/2009 dated 6.8.2009, Section-IV of the Receipt and Payments Code of MCD specifies
that “All moneys receipt for credit to the Municipal Fund either in the sub-offices or the treasury
shall be remitted to the treasury or the Bank, as the case may be, the next day.”
During the course of audit while checking the G-8 books so produced to audit with
deposit challans, it was found that staff has deposited the Municipal fund after 24 hours as
mentioned under :-
S.N G-8 No & Series Date Amount Deposit date Delay
01 91818 to 91823 CD 19.06.2015 22.06.2015 02 days
02 89383 to 89400 CD 13.04.2015 15.04.2015 01 days
03 90917 CD 18.05.2015 20.05.2015 02 days
04 90901 to 90911 CD 15.05.2015 19.05.2015 04 days
05 91001 to 91065 CD 07.08.2015 10.08.2015 03 days
06 91084 to 91092 CD 24.08.2015 27.08.2015 03 days
07 93502 to 93587 CC 31.07.2015 06.08.2015 05 days
08 91916 to 91996 CD 31.07.2015 04.08.2015 03 days
09 90838 to 90845 CD 01.05.2015 05.05.2015 03 days
10 90868 to 90875 CD 08.05.2015 11.05.2015 02 days
11 93641 to 93643 CD 27.02.2015 02.03.2015 02 days
12 93752 to 93764 CD 01.04.2015 06.04.2015 05 days
13 81164 to 81167 CJ 09.11.2015 18.11.2015 08 days
14 81186 to 81187 CJ 23.12.2015 28.12.2015 04 days

Reason for late deposition of money may be clarified to audit.

PARA 08:- IRREGULARITIES IN MAINTENANCE OF G-8 BOOKS.

During the course of audit of E.E.(B) City Zone the following irregularities have come to
notice.
i) The head of office shall maintain the register of G-8 books received of G-8 books from
HQ and further its subsequent issue to the officials of the department should be recorded
,but during the audit for the period it has came to the notice that no record/register
showing the number of G-8 books received from HQ and their use has been
maintained/produced to audit by the EE(B).

ii) The G-8 books should be issued to the official against the proper requisition approved by
the competent authority and it should be ensured that the official does not have more than
one G-8 book at a time and second book should not be issued to the particular official
before the old one is fully utilized and returned but during the course of audit it come to
the notice that the deptt. Issued the 2nd G-8 receipt book before the complete utilization of
the previous one
iii) G-8 no.93607 dated 06.08.2015 was found blank (pink Copy) and yellow copy for
amounting Rs.17027/- was found carbon copy.
iv) G-8 no. 93651 (Pink copy) dated 06.08.2015 for Rs.19028/- was found as carbon copy
but yellow copy was found blank.
v) G-8 no. 93735 and 93736 dated 08.09.2015 but the next G-8 no. 93737 Rs.52233/- dated
07.09.2015 was issued 07.09.2015 and further used 93738 dated 08.09.2015 for
Rs.70000/- was issued on 08.09.2015. Clarify the reason in this regard.
vi) G-8 no. 93650 to 93695-CD Rs.2706295/-collected and the same is shown in Mpl.
Treasury on 10.04.2015 But receiving stamp and signature of the official of Zonal
Treasury, City Zone is missing.
vii) G-8 no. 93501 was shown as canalled .But neither reason for cancelled nor the signature
and designation of the official/officer concerned mentioned in the G-8 receipt
Hence the department may explain to the audit the reason for above discrepancies
/irregularities.

PARA NO.9: NO ACTION TAKEN IN THE BUILDING PLAN APPLICATION

REGISTER, MISALBAND REGISTER AND BUILDING COMPLETION
CERTIFICATE REGISTER.

During the course of audit of Building Plan Application Register, Misalband Register and
Building Completion Certificate Register, it has been noticed that, in most of cases the
department had not taken any action till date as shown below:
1) Building Plan Application Register

Period Total Cases Cases Cases

Cases Rejected Sanctioned where no
Action taken
--------- ------------ ------------------ ------------------- ---------------
12.12.14 to 20 Nil 06 14
09.02.15
3) Building Completion Certificate Register.

Period Total Cases Sanctioned Cases Rejected Cases No Action Taken

taken
--------- -------------- -------------------- -------------------- -----------------------
12.12.14 to
25.05.15 01 nil nil 01
4) Regularization Register.

Period Total Cases Sanctioned Cases Rejected Cases No Action Taken

taken
--------- -------------- -------------------- -------------------- -----------------------
10.02.15 to
15.02.16 49 03 05 41
 i. Date of entry not mentioned in the register.
ii. S.N. of entry not mentioned in the register
iii. Register found in torn condition.
iv. Paging certificate not given in the first page of the Missal Band register
Reason for not taking action in the cases shown above till date and irregularities be
clarified to audit.

PARA NO. 10. IRREGULARITIES/DISCREPANCIES IN MAINTAINING OF THE CASH

BOOK.

Cash Book is one of the most important accounts records of the department. It should be
maintained strictly in accordance with the rules/regulation & in prescribed format. All the monetary
transactions should immediately be entered in the cash book as soon as they occur. During the course
of audit of the Cash Books so produced by the department the following discrepancies have been
noticed in maintenance of the cash book.
The following irregularities were noticed during the test audit of the Cash Book of E.E. (B) City
Zone:-
(a) The hard copy of the Bank Statement for the account, also not shown to Audit for cross
check.
(b) Bank Reconciliation Statement for the Bank Accounts being operated in the department was
not provided to the audit. It was reported by the staff that the same had not been prepared.
Without BRS, the department cannot keep proper check on financial transactions. Non
preparation of the BRS is a serious lapse on the part of the deptt.
(c) No paging and paging certificate in the beginning of the Cash Book by the Competent
Authority was found in the Cash Book.
(d) No Daily Income & Expenditure statement and monthly Income & Expenditure statement
was not made in the Cash Book.
(e) In some places, No signatures of the official/officer in-charge were found in the income
received and expenditure made by the department.
(f) The cash book must be balanced/closed on daily basis and should be initialed by the person
maintaining it and also by the DDO concerned but the same had not been done at many
places in such cash books.
(g) Two cancelled cheques bearing No. 170985 & 170987 dated 01.04.2015 were pasted in the
Cashbook but the reason for cancellation not mentioned and also no official/officer
Concerned put their signature.
(h) Cheque No. 083449 dated 29.01.16(UBI)-no signature of DDO and reason for
cancellation.
(i) In most of the pages, DDO concerned did not sign.
(j) Cuttings and overwritings were made in the cashbook.

The reason for above said irregularities/discrepancies may be clarified to audit.

PARA NO. 11: IRREGULARITIES FOUND IN PERSONAL FILE & SERVICE BOOKS

1. The following irregularities had been noticed in the personal files and service book of Sh.
Deepak Kumar JE (C).
i) Column no. 08 not completed in the S. Book.
ii) Permanent address of the employee not mentioned in the Service book.
iii) No paging done in the personal file.
iv) The recent photo of the employees was not affix in their S. Book.
iv. The detail of family in form III should be obtained/accepted by head of office & pasted
in service book of all employees as the same are not available in the PF/SB of the
employees. This information is very useful in deciding the claim in the event of
death/retirement of the Municipal Employees

PARA.NO.12. SHORT RECOVERY OF DEMOLITION CHARGES AMOUNTING TO

Rs. 5, 38,025/-
A test check of the Demolition Charge Register, it has been observed that in a number of cases
as mentioned below, the demolition charges were partially recovered.
Sl. Property No. Period of Date of Recovery. Actual Recovery
No. Demolition Demolition Made Recovery should be
action
1. 3737 to3736, 3 hrs. 13.0.4.16 7050/- @ 15750/- @ 8700/-
ajmeri gate (spl. demolition) 2350/- p. hour 5250/- p. hour
2. 1331, maliwara, 2 hrs. 22.04.15 ------- --------- 4700/- @
ch. Chowk 2350/- p. hour
3. 3407, gali malyan, 1 hr. 25.04.15 ------- --------- 2350/-
d. gate, delhi
4. 32, bagh deewar, 2 hrs. 27.04.15 ------- --------- 4700/- @
delhi 2350/- p. hour
5. 3172, mohalla dharra 3 hrs. 05.09.15 ------- --------- 15750/- @
Hauz quazi, delhi Spl. Demolition 5250/- p. hour
6. 4612, hauz quazi 3 ½ hrs. ------- --------- 8225/- @
2350/- p. hour
7. 2043, Kucha nahar 1 hr. 12.05.15 2350/- --------- 2350/-
Khan, delhi
8. 3973, chowk, ajmeri 1 hr. 13.05.15 2350/- 5250/- 2900/-
Gate, delhi Spl. Demolition
9. 903,904 gali, kubbey 2 hrs. 13.05.15 ------- ------- 10500/-
Wali, Punjabi phatak, Spl. Demolition
delhi
10. 37-38, bagh deewar 3 hrs. 14.05.15 ---------- --------- 7050/-@
Fateh puri, delhi 2350/- p. hour
11. 4568, gali shahtara, 2 ½ hrs. 19.05.15 5875/- ---------- 5875/-
A. Gate, delhi
12. 4612-14, gali 5 hrs. 20.05.15 ---------- ---------- 11750/- @
shahtara 2350 p. hour
13. 3318, gali dolewali, 1 ½ hrs. 28.05.15 ---------- --------- 3525/- @
Morigate, delhi 2350/- p. hour
14. 1826, lal darwaza, 3 hrs. 04.06.15 -------- -------- 7050 @
Hauz qazi, delhi 2350/- p. hour
15. 1826, lal darwaza, 5 hrs. 05.06.15 -------- ---------- 11750 @
Hauz qazi, delhi 2350/- p. hour
17. 4943 to 4945, main 2 hrs. 11.06.15 -------- ---------- 4700/- @
rd., ch. Chowk 2350/- p. hour
18. 4943 to 4945, main 2 hrs. 22.06.15 -------- ---------- 4700/- @
rd., ch. Chowk 2350/- p. hour
19. 37-38, bagh deewar 3 hrs. 27.06.15 -------- ---------- 7050/- @
Fateh puri, delhi 2350/- p. hour
20. 2410-15, gali 2 ½ hrs. 24.07.15 13125/- 13125/- 13125/- @
Chawarowali, chitli Spl. demolition 5250/- p. hour
Qabar, delhi
21. 1018, gali shakti 3 hrs. 03.08.15 -------- ---------- 7050/- @
Mandir, delhi gate, 2350/- p. hour
Delhi
22. 4315 to 17, jogiwara, 3 hrs. 08.08.15 15750/- 15750/- 15750/- @
Delhi Spl. Demolition 5250/- p. hour
23. 3443, D. gate. Delhi 1 hr. 12.08.15 ------- 5250/- 5250/-
Spl. Demolition
24. 3497, Kucha lalman, 3 hrs. 17.08.15 -------- ---------- 7050/- @
Delhi Spl. Demolition 2350/- p. hour
25. 4674-75,gali roshan 2 ½ hrs. 18.08.15 5875/- 5875/- 5875/- @
Begam 2350/- p. hour
26. 673, main rd, 1 hr. 20.08.15 2350/- 2350/- 2350/-
ch. Chowk, delhi
27. 1223, sarak poshan 3 hrs. 24.08.15 15750/- 15750/- 15750/- @
Chooriwalan Spl. Demolition 5250/- p. hour
28. 1526, bhagirath 2 hrs. 01.09.15 --------- --------- 4700/- @
place, Ch. Chowk. 2350/- p. hour
Delhi-06
29. 1526, bhagirath 1 hr. 02.09.15 --------- --------- 2350/-
place, Ch. Chowk.
Delhi-06
30. 673, ch. Chowk, 1 hr. 15.09.15 2350/- 5250/- 2900/-
Delhi Spl. Demolition
31. 1526, bhagirath 6 ½ hrs. 16.09.15 15375 @ 34125/-@ 18850/-
place, delhi Spl. Demolition 2350/- p. hour 5250 p. hour
 32. 1526, bhagirath 6 hrs. 17.09.15 14100 @ 31500/-@ 17400/-
place, delhi Spl. Demolition 2350/- p. hour 5250/- p. hour
33 1526, bhagirath 5 hrs. 21.09.15 11750 @ 26250/-@ 14500/-
place, delhi Spl. Demolition 2350/- p. hour 5250/- p. hour
34. 33/8, gali dorwali, 2 hrs. 23.09.15 --------- --------- 4700/- @
m. gate, delhi 2350/- p. hour
35. 217, new rajpat rai 1 hr. 05.10.15 --------- --------- 2350/-
Mkt.
36. 1264, Punjabi phatak, 2 hrs. 06.10.15 --------- --------- 4700/- @
Mahal sarai, balli- 2350/- p. hour
Maran, delhi
37. 1025, gali teliyan, 2 ½ hrs. 08.10.15 --------- --------- 5875/- @
Tilak bzr, 2350/- p. hour
38. 4674-75, gali razia 4 hrs. 12.10.15 9400/- 9400/- 9400/- @
Begam, delhi 2350/- p. hour
39. 2585, T. gate, delhi 4 ½ hrs. 13.10.15 23625/- 23625/- 23625/-@
Spl. Demolition 5250/- p. hour
40. 3958, fashil rd. 3 hrs. 19.10.15 7050/- 7050/- 7050/- @
behind G.B. rd. delhi 2350/- p. hour
41. 4374-75, shahganj 5 hrs. 03.11.15 26250/- 26250/- 26250/-@
Chowk, delhi Spl. Demolition 5250/- p. hour
42. 4376-78,Shahganj, 5 hrs. 03.11.15 26250/- 26250/- 26250/-@
Chowk, delhi Spl. Demolition 5250/- p. hour
43. 1539-1543, suiwalan, 1 ½ hrs. 18.11.15 --------- --------- 3525/-@
Chandni mahal, Delhi 2350/- p. hour
44. 2287/1, baraf khana, 4 hrs. 23.11.15 9400/- 9400/- 9400/-@
More sarai, delhi 2350/- p. hour
45. 5314, Kucha rehman, 2 hrs. 23.11.15 ------ --- 4700/-@
Delhi-6 2350/- p. hour
46. 200, chatta lalmiya, 4 hrs. 26.11.15 21000/- 21000/- 21000/-@
Ch. Mahal, delhi Spl. Demolition 5250/- p. hour
47. 205, chatta lalmiya, 1 ½ hrs. 26.11.15 7875/- 7875/- 7875/-@
Ch. Mahal, delhi Spl. Demolition 5250/- p. hour
48. 3150, lal darwaza, 1 ½ hrs. 30.11.15 ------ --- 3525/-@
Hauz quazi, delhi 2350/- p. hour
49. 63, bagh deewar, 3 hrs. 02.12.15 ------ --- 7050/-@
Ch. Chowk, delhi 2350/- p. hour
50. 4775-78 & 4789, 4 hrs. 03.12.15 ------ --- 9400/-@
Ballimaran,ch.chowk, 2350/- p. hour
delhi
51. 1122(part), chatta, 3 hrs. 04.12.15 ------- ------ 15750/-@
Madan gopal, delhi Spl. Demolition 5250/- p. hour
52. 1122, chatta, 5 hrs. 05.12.15 ------- ------ 11750/-@
Madan gopal, delhi 2350/- p. hour
53. 1853,bhagirath place, 2 ½ hrs. 07.02.15 5875/- 5875/- 5875/-@
Delhi 2350/- p. hour
54. 2052-58, kali Masjid, 1 ½ hrs. 09.12.15 ------- ------ 3525/-@
T. gate, delhi 2350/- p. hour
55. 2199, gali hinga beg, 2 hrs. 11.12.15 4700/- 4700/- 4700/-@
Tilak bazaar, delhi 2350/- p. hour
56. 2052-58, kalan 3 hrs. 14.12.15 ------- ------ 7050/-@
Masjid, T. gate, delhi 2350/- p. hour
57. 2052-58, kali Masjid, 3 hrs. 14.12.15 ------- ------ 7050/-@
T. gate, delhi 2350/- p. hour
58. 1922-23, gali lehswan 3 hrs. 17.12.15 ` ------ 7050/-@
Bazaar, sita ram 2350/- p. hour
59. 4674-75, gali rajia 3 hrs. 21.12.15 ------- ------ 15750/-@
Begam Spl. Demolition 5250/- p. hour
60. 3165, phatak chand, 3 hrs. 22.12.15 ------- ------ 15750/-@
hauz quazi, delhi Spl. Demolition 5250/- p. hour
61. 955-56, gali shyam 2 hrs. 08.04.15 4700/- 4700/- 4700/-@
Lal jama Masjid, 2350/- p. hour
Delhi

Total Rs. 5,38,025/-

Hence, the department is requested to recover the above said demolition charges from the concerned
property owners and deposit the same in the Mpl. Treasury under intimation to audit.
 The above said irregularities/discrepancies be clarified to audit.

PARA.NO.13. SHORT RECOVERY OF CONVERSION & PARKING CHARGES

A test check of the conversion and parking charge forms for the month of June 2015, it has been
observed that in the below mentioned cases, the conversion/parking charges were not recovered fully

Sl. G-8 No. & dated Property No./ Year Plot C. Charges C. Charges Recovery
No. Owner area As per form As per c. book amt.
1. 90994/05.06.15 Ram niwas preen 2006-07 to 25 114214/- 57024/- 57190/-
2015-16
2. 90937/22.05.15 Mamta bagari 2006-07 to 12sqm. 48295/- 43856/- 4439/-
2015-16
3. 90936/21.05.15 Joginder Singh 2014-15 to 22 sqm. 9786/- 9786/- Nil
2015-16
4. 90883/12.05.15 Gyan Chand 2015-16 168 sqm. 32256/- 16128/- 16128/-
Sharma
5. 90869/08.05.15 Abdul hafeez 2015-16 183 sqm. 35136/- 17625/- 17511/-
6. 90871/08.05.15 Siraj, guest house 2015-16 77 sqm. 7450/- 14784/- 7334/-
7. 90832/29.04.15 Joyce nusrat 2015-16 61.45sqm 5900/- 11798/- 5898/-
Afzal guest house .
8. 90806/24.04.15 Sajida beg, 2370, 2015-16 90 sqm. 8640/- 13840/- 129600/-
Ballimaran, delhi (annual mixed
used charges)
9. 90915/18.05.15 Ammapran gupt 2014-15, 150 sqm. 29952/- 31104(8% int.) 29952/-
House, P. No. 2015-16 28800=59904/-
680
10. 90916/18.05.15 Sanjeev Soni, 2014-15, 60 sqm. 18662/- 12442(8% int.) 5300/-
Ashirwad 1 MM, 2015-16 11520=23962/-
Guest house

Total Rs. 273352/-

The department concerned is directed to take necessary action for the recovery of above - said
amount from the concerned property owners e and deposit the same in the Municipal treasury under
intimation to Audit.

PARA.NO.14. REGARDING DISHONOUR CHEQUES

A test check of the conversion and parking charge registers, it has been observed that a
numbers of cheque as mentioned below are dishonored
S. No. Name Cheque No. & Bank name Amount
date
1. Mukesh kapoor, M/s Kapoor silks 000028/31.07.15 HDFC 215119/-
& sarees(P) ltd., Shop No. 5838/-,
FF, Jogiwara
2. Rakesh Kapoor 000044/31.07.15 HDFC 215119/-
M/s Kapoor silks & sarees(P) ltd.,
Shop No. 5838/-, FF, Jogiwara
3. Rajesh kapoor,5838 SF, Jogiwara 285444/31.07.15 ING Vysya Bank Ltd. 215119/-
4. M/s Shri Aradhana Sarees,(Pooja Bansal) 000382/07.08.15 HDFC 17736/-
5. M/s Madhuban Sarees(P) Ltd. 462956/07.08.15 Kotak Mahindra Bank Ltd. 30066/-
6. Sh. Vijay Kumar 764153/01.08.15 SBI, Chandni Chowk 4135/-
7. Sh. Narinder Kumar, M/s Abhishek 315331/not date SBI, Inderpuri 2660/-
Handloom 4621, Mahabir Bazar,
Cloth Market
8. M/s Uphar Textile Mills, 4505, 146783/30.07.15 Khari Baoli 64613/-
Krishna Bazar
9. Sumit Rohra, 4506 B, Krishna Bazar, 667745/30.07.15 Tamilnad Mercantile 104260/-
Cloth Market Bank ltd.
10. M/s Maya Sarees, 938/124 Maliwara 883898/05.08.15 PNB, Chandni Chowk 4715/-

Total Rs. 8,73,542/-

The department concerned is directed to take necessary action for the recovery of above - said
amount from the concerned property owners either in cash or DD and deposit the same in the
Municipal treasury under intimation to Audit.
PARA.NO.15. IMPROPER MAINTANANCE OF DEMOLITION CHARGES

During the course of audit/scrutiny of demolition register for the year 2015-16, it is
noticed that in some cases the duration of demolition was not mentioned by the concerned JE. So
the audit could not be calculated/verified the demolition charge whereas the rate was Rs.5250/-
per hour for special demolition drive and Rs. 2350/- of ordinary case of demolition. This is the
negligence on the part of the department and results in the loss of revenue to MCD. The detail of
such case are as under:-

Sl. Property No. Dated Type of Penalty & Period of

No. Demolition Demolition Action
1. 2699, gali dukatan, Gali 06.04.15 (Spl. demolition) Not mentioned
Arya smaj bazaar, Sita ram
2. 2699, gali dukatan, Gali 07.04.15 Normal -------
Arya smaj bazaar, Sita ram
3. 2699, gali dukatan, Gali 09.04.15 Normal -------
Arya smaj bazaar, Sita ram
4. 1048, kherwala phatak, 13.04.15 Normal -------
Phatak ram Kishan dass
5. 2410-15, chitli qabar, 21.04.15 Normal -------
T. Gate, Delhi
6. 2257, Gali Anar, D-6 16.05.15 Normal -------
7. 3325, khera jalal, Bukhari, 29.05.15 Normal -------
D. Ganj, Delhi
8. 481, katra ashrafi, 03.06.15 Normal -------
Ch. Ch. Delhi
9. 3292, gali peepal, Mahadev, 26.06.15 Normal -------
hauz quiz, Delhi
10. Shop No. 200, old lajpat 02.07.15 Normal -------
Rai market
11. 3888, gali neem wali, 07.07.15 Normal -------
Jama Masjid
12. 2074, katra gokul ghat, 29.07.15 Normal -------
Bazaar sita ram
13. 5260-61, A. gate 31.07.15 Normal -------
14. 3477, Kucha pandit, Delhi 12.08.15 Normal -------
15. Shop No. 11, old lajpat 20.08.15 Normal -------
Rai market
17. P. No. 23, dujana house, 25.08.15 Normal -------
Ch. bazaar
18. 2118, G lak bazaar 28.08.15 Normal -------
19. 4496, lambi gali, gali 09.09.15 Normal -------
Shahtara, A gate, delhi
20. 4408, gali shahtara,Ajmeri 03.10.15 Normal -------
gate, Delhi Gate, delhi

Hence, E.E.(Bldg.) CZ is requested to direct the concerned JE/Staff to maintain the

demolition register properly in future.

PARA NO.16:- GENERAL OBSERVATIONS/ IRREGULARITIES

1. Cuttings/overwriting should be got verified and attested by the Supervisory Officer. The
practice of cutting/overwriting in the record should be avoided in future.
2. Periodically checking of the Stock Book with the store items should be done by the
Supervisory officer.
3. No deduction on a/c of GPF has been effected from the monthly salary of Smt. Raisa Begam,
Beldar since March, 2015
4. In the conversion, parking charge form calculation not shown, G-8 no. not shown.
5. In the service book of Sh. Deepak Kumar J.E. house address not shown.
Reason for above said irregularities may be clarified to audit.

INTERNAL AUDIT OFFICER

Z.A.P. / CITY ZONE