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REPORT OF THE CHIEF AUDITOR

2011-2012

MUNICIPAL CORPORATION OF DELHI (Part relating to North Delhi Municipal Corporation)

P RE FA C E

This report for the financial year 2011-12 in respect of North Delhi Municipal

Corporation has been prepared for submission to the Standing Committee, NDMC in

accordance with Section 206(3) of the Delhi Municipal Corporation Act, 1957 as

amended by the Delhi Municipal Corporation (Amendment) Act, 2011. The Annual

Audit Report presents the significant audit findings of test check conducted by the

Office of the Chief Auditor on such transactions of the Erstwhile Municipal

Corporation of Delhi for the year 2011-12 which now either fall within the

jurisdiction of North Delhi Municipal Corporation or are relevant to the North Delhi

Municipal Corporation also. Matters relating to earlier years and later years

wherever deemed necessary have also been included.

It is worth mentioning that audit of transactions pertaining to a financial year

is conducted during the succeeding financial year. The departments are informed of

the preliminary audit observations through Audit Memorandum/Half Margin. This is

followed by Inspection Reports issued after completion of each audit. The

irregularities which are likely to be included in the Audit Report are brought to the

notice of the Commissioner through Draft Audit Paragraphs. The departments are

requested to confirm the facts & figures stated in the Draft Audit Paragraphs and

offer their comments within four weeks of their receipt. On receipt of satisfactory

reply from the department, the Draft Audit Paragraph is settled and in case the

reply is not found satisfactory, the same is suitably incorporated in Audit Para.

Accordingly the audit of transactions pertaining to the financial year 2011-12 was

conducted during 2012-13 and process of issue of draft paras and finalization of

Audit Report commenced during 2013-14.

The Report includes financial irregularities to the extent of ` 11,161.70 lakh.

Major cases include ”Loss due to non-recovery of dues against dishonoured cheques

(`. 5577.97 lakh)”, ”Loss due to non/short deposit of property tax (`. 406.54 lakh)”

“Payment of R.M.C. without computerized delivery challans/batching mix slips

(` 627.20 lakh)”,” Review of Scheme “RUB at G.T. Road Industrial Area approaching

towards Sawan Park (on Delhi-Ambala Line) financial irregularities (` 456.22 lakh)”,

“Irregular payment towards providing and fixing precast R.C.C. slabs (` 66.63

lakh)”, Review of Ayurvedic Panchkarma hospital, Padam Nagar”, Review of

Gyanchand Joshi Ayurvedic Panchkarma & Sidha hospital, Karam Pura, Moti Nagar,

N.D.M.C.”, Review of New Pension Scheme, N.D.M.C. (` 1619.37 lakh)”, and

“Outstanding temporary advances (` 2243.23 lakh)”.

The Annual Audit Report has been prepared on the basis of

records/information furnished and made available by the auditees units. The Office

of the Chief Auditor disclaims any responsibility for any mis-information or non-

information on the part of the departments.

(Nand Kishore) Dated: Chief Auditor

North Delhi Municipal Corporation

C O N T E N T S Financial

implications (` in lakh)

Page No.

OVERVIEW iv PART-I’A’ Non submission of Monthly Accounts 1 PART-I’B’ Non submission of Annual Accounts 2 PART-II Non submission of Annual Appropriation

Accounts 3

PART-III FINANCIAL IRREGULARITIES A RECEIPTS AUDIT (a) Property Tax Audit 1. Loss due to non-recovery of dues

against dishonoured cheques. 5577.97 4

2. Loss due to non/short deposit of property tax.

406.54 6

3. Mis-classification of revenue receipts under Theatre tax.

13.89 9

4. Loss of revenue due to wrong application of unit area value, use factor and rate of tax.

2.98 11

5. Short deposit of tax due to wrong application of rate of tax.

1.63 13

(b) Building 6. Outstanding demolition charges. 28.63 14 7. Non-deposit/short deposit of parking

charges & mixed land use charges. 20.64 16

8. Loss due to non-raising of demands on account of demolition charges.

2.14 18

9. Short deposit of mixed land use charges due to wrong application of category of colony.

2.02 20

B WORKS MANAGEMENT AUDIT (a) Engineering 10. Payment of Ready Mix Concrete

without computerized delivery challans/batching mix slips.

627.20 22

ii

11. Review of Scheme “RUB at G.T. Road Industrial Area approaching towards Sawan Park (on Delhi-Ambala Line)”- Financial irregularities”.

456.22 24

12. Irregular payment towards providing and fixing precast R.C.C. slabs.

66.63 33

13. Irregular payment of Ready Mix Concrete.

37.37 35

14. Excess payment due to non deduction on account of decrease in price of steel re-inforcement bars under clause 10 CA.

15.32 39

15. Loss due to non-providing of item of deduction for disposed soil not leveled and neatly dressed in the Bill of Quantities and bestowing undue payment to contractors.

8.53 42

16. Payment of Ready Mix Concrete without verifying challans.

5.70 44

17. Overpayment towards laying Water Bound Macadam.

5.06 46

18. Incomplete execution of premixing work defeating the purpose of work of improvement of a road.

4.75 48

(b) D.E.M.S. 19. Irregularities in the execution of works. 3.94 50 20. Overpayment towards providing &

laying Ready Mix Concrete. 3.79 52

C HEALTH 21. Review of Ayurvedic Panchkarma

Hospital Padam Nagar N.D.M.C. 54

22. Review of Gyanchand Joshi Ayurvedic Panchkarma & Sidha Hospital, Karam Pura, Moti Nagar N.D.M.C.

58

23. Irregular payment of Transport Allowance to Dy. Health Officer.

1.41 62

D ACCOUNTS 24. Review of New Pension Scheme, North

Delhi Municipal Corporation. 1619.37 64

25. Outstanding temporary advances. 2243.23 70

26. Irregular payment of Children Education Allowance.

5.43 74

iii

D EDUCATION 27. Bogus issue of Text Book. 1.31 76

28. Review of Grants-in-Aid given by the Municipal Corporation of Delhi to Non-Governmental Organisations.

77

E MISCELLANEOUS 29. Outstanding Audit Reports, Inspection

Reports and Audit Objections. - 82

Annexure- A - 88 Annexure- B - 92 Annexure- C-1 - 94 Annexure- C-2 - 97 Annexure- D - 98 Annexure- E - 100 Annexure- F - 102 Annexure- G - 105

iv

O V E R V I E W

I. Loss due to non-recovery of dues against dishonoured cheques- ` 5577.97 lakh.

The department is yet to recover dues amounting to ` 5577.97 lakh in

respect of 71 cheques tendered towards payment of Advertisement & Theatre tax

which were dishonoured.

(Para 1)

II. Loss due to non/short deposit of property tax- ` 406.54 lakh.

Property tax on vacant land amounting to ` 406.54 lakh was either deposited

short or not deposited at all by the assessee by taking less covered area and by

applying wrong use factor while calculating the property tax.

(Para 2)

III. Payment of Ready Mix Concrete without computerized delivery challans/ batching mix slips- ` 627.20 lakh.

Payments amounting to ` 627.20 lakh were released to the contractors for

providing & laying R.M.C. without computerized delivery challans/batching mix slips.

(Para 10)

IV. Review of Scheme “RUB at G.T. Road Industrial Area approaching towards Sawan Park (on Delhi-Ambala Line)” Financial irregularities- ` 456.22 lakh.

1. Incorrect computation of justified amount resulted in award of work at higher

rates by ` 393.84 lakh and led to undue payment to contractor towards carriage

of excavated earth amounting to ` 335.58 lakh.

v

2. Non-incorporation of conditions of contract in the tender/agreement resulted in

excess payment of ̀ 45.47 lakh.

3. Undue/excess payment of ` 16.91 lakh was made to the contractor under “other

miscellaneous items”.

(Para 11)

V. Irregular payment towards providing and fixing precast R.C.C. slabs-

` 66.63 lakh.

Testing less number of samples/no sample of precast R.C.C. slabs was

tantamount to acceptance of slabs without full assurance of quality and resulted in

irregular payment of ` 66,62,678.

(Para 12)

VI. Review of Ayurvedic Panchkarma Hospital, Padam Nagar, N.D.M.C.

Ayurvedic Panchkarma Hospital, Padam Nagar failed to appeal to patients

residing in its catchment area as Panchkarma Therapy was not given to any patient

since the opening of the hospital on 14.2.2007. Its dwindling attractiveness even in

regard to general Ayurvedic treatment is further question mark on the quality of

service rendered by hospital doctor/ staff. There is a need to take a serious call on

improving the utilization of services of doctors and infrastructure of this hospital.

The hospital be run as full-fledged Ayurvedic hospital without the pretence of its

being Panchkarma hospital and may be strengthened accordingly.

(Para 21)

VII. Review of Gyanchand Joshi Ayurvedic Panchkarma & Sidha Hospital,

Karam Pura, Moti Nagar, N.D.M.C. Ayurvedic Panchkarma & Sidha Hospital, Karam Pura, Moti Nagar failed to

appeal to patients residing in its catchment area as Panchkarma Therapy was not

given to any patient since the opening of the hospital on 12.2.2007. Its dwindling

vi

attractiveness even in regard to general Ayurvedic treatment is further question

mark on the quality of service rendered by hospital doctor/ staff. There is a need to

take a serious call on improving the utilization of services of doctors and

infrastructure of this hospital. The hospital be run as full-fledged Ayurvedic hospital

without the pretence of its being Panchkarma hospital and may be strengthened

accordingly.

(Para 22)

VIII. Review of New Pension Scheme, North Delhi Municipal Corporation

Non-remittance of NPS Contributions with the concerned Trustee Bank (Bank of

India) and in the relevant accounts of Subscribers resulted into over burdening of

Municipal exchequer on account of interest of ` 5,92,23,820 and Non-claming of

Employer’s Contribution of New Pension Scheme amounting to ` 10,27,13,350 in

respect of Employees/Teachers of Education department from Govt. of NCT, Delhi,

while seeking reimbursement of 70% of expenditure incurred on Education under

different schemes of Non-Plan (Education).

(Para 24)

IX. Outstanding temporary advances- ` 2243.23 lakh.

Temporary advances amounting to ` 2243.23 lakh drawn by the drawing &

disbursing officers of different departments of the Zones during the years 990-91 to

2011-12 have not been adjusted so far.

(Para 25) X. Review of Grants-in-Aid given by the Municipal Corporation of Delhi to

Non-Governmental Organisations.

Irregularities like overpayment to N.G.Os- ` 2.47 lakh, irregular payment to

N.G.Os. due to utilizing the same tags- ` 1.65 lakh, irregular payment of Grant

` 0.45 lakh, non-accountal of Anti Rabies Injections ` 1.01 lakh and non-inclusion of

member of Local Authority in Capturing Squads were noticed during test check of

records of two N.G.Os.

(Para 28)

PART-I ‘A’

Non-submission of Monthly Accounts of erstwhile Municipal Corporation of Delhi

Section 205(i) of the D.M.C. Act, 1957 provides the Municipal Chief Auditor

shall conduct a monthly examination and audit of Municipal accounts and shall

report thereon to the Standing Committee who shall publish monthly an abstract

of receipts and expenditure of the month last preceding signed by not less than

two members of the Standing Committee and by the Municipal Chief Auditor.

Regulation 5 of Delhi Municipal Corporation (Maintenance of Accounts

Regulations, 1959) provides that at the end of each month a monthly abstract

shall be drawn up of the General Account and after the signature of

Commissioner shall be forwarded to the Municipal Chief Auditor for his monthly

examination and report to the Standing Committee. The abstract shall be

forwarded to Municipal Chief Auditor by 15th of the second month following the

month to which the accounts relate. Accordingly Monthly Accounts of erstwhile

Municipal Corporation of Delhi upto the year 2011-12 which have become due for

submission as per the following schedule have not been received so far (October,

2013).

(i) 2004-05 Due during 15th June, 2004 to 15th May, 2005,

(ii) 2005-06 Due during 15th June, 2005 to 15th May, 2006,

(iii) 2006-07 Due during 15th June, 2006 to 15th May, 2007,

(iv) 2007-08 Due during 15th June, 2007 to 15th May, 2008,

(v) 2008-09 Due during 15th June, 2008 to 15th May, 2009,

(vi) 2009-10 Due during 15th June, 2009 to 15th May, 2010,

(vii) 2010-11 Due during 15th June, 2010 to 15th May, 2011,

(viii) 2011-12 Due during 15th June, 2011 to 15th May, 2012.

2

Non-submission of Monthly Accounts by North Delhi Municipal Corporation

Monthly Accounts of N.D.M.C. for the year 2012-13 which have become

due for submission by 15th May, 2013 have also not been received so far

(October, 2013).

PART-I ‘B’

Non-submission of Annual Accounts of erstwhile Municipal Corporation of Delhi

In accordance with Regulation 6 of Delhi Municipal Corporation

(Maintenance of Accounts Regulations, 1959), the Annual Account of erstwhile

Municipal Corporation of Delhi for the year 2011-12 was due to be submitted to

audit by 15th June, 2012 whereas this account has not been submitted so far

(October, 2013).

Besides above, Annual Accounts of erstwhile Municipal Corporation of

Delhi for the seven preceding years i.e. 2004-05 to 2010-11 which became due

for submission to audit during the period 15th June, 2005 to 15th June, 2011 have

also not been submitted so far (October, 2013).

Non-submission of Annual Account by North Delhi Municipal Corporation

Annual Account of N.D.M.C. for the year 2012-13 became due for

submission by 15th June, 2013 but is yet to be submitted to audit (October,

2013).

3

PART-II

Non-submission of Annual Appropriation Accounts of erstwhile Municipal Corporation of Delhi

In accordance with Regulation 16 of Delhi Municipal Corporation

(Maintenance of Accounts Regulations, 1959), the Appropriation Account of

erstwhile Municipal Corporation of Delhi for the year 2011-12 was due to be

submitted to audit after submission of Annual Account by 15th June, 2012

whereas this account has not been submitted so far (October, 2013).

In fact Annual Appropriation Accounts of erstwhile Municipal Corporation of

Delhi for the preceding nine years i.e. 2002-03 to 2010-11 which became due for

submission to audit have also not been submitted so far (October, 2013).

Non-submission of Annual Appropriation Account

by North Delhi Municipal Corporation

Annual Appropriation Account of N.D.M.C. for the year 2012-13 became

due for submission by 15th June, 2013 but is yet to be submitted to audit

(October, 2013).

4

1. Loss due to non-recovery of dues against dishonoured cheques- ` 5577.97 lakh.

The department is yet to recover dues amounting to ` 5577.97 lakh in respect of 71 cheques tendered towards payment of Advertisement & Theatre tax which were dishonoured.

As per instructions issued from time to time from the Office of the Chief

Accountant, following procedure is to be followed for the accountal and re-

adjustment of dishonoured cheques.

a- When a dishonoured cheque is returned by the bank, the reconciliating

clerk in the Accounts department, would trace from the dates on reverse

of cheques, the daily return received from the department and take

necessary action for passing reverse entries of original credits to revenue.

He should return the cheque to the department concerned for claiming

amount from the parties.

b- The amount of dishonoured cheques would immediately be debited in the

cash book to the head of account against which the credit was originally

given. The Zonal A.C.As. would maintain chronologically a register of

dishonoured cheques received from A.O. (H.Q.) and also watch their

clearance.

c- The department concerned shall ensure quick recovery of the dues from

the defaulting parties alongwith penalty wherever it is leviable.

d- The Zonal A.C.As. shall ensure that the registers for watching adjustment

of dishonoured cheques are invariably maintained in their respective

offices. They should also furnish a certificate regarding minus entry in

Demand and Collection registers or recovery action from the department

concerned of the zones.

Further condition 9 of Terms & Conditions for allotment of rights for

illuminated display of advertisements through unipoles, wall wraps, kiosks etc.

inter-alia states that the advertising contractor shall deposit licence fee/ground

rent in advance in cash or by bank draft.

5

A review of records maintained in Advertisement & Theatre tax

department disclosed that the department accepted cheques from the

advertisers towards payment of licence fee/ground rent etc. in violation of the

terms & conditions of allotment of rights for display of advertisements. It was

further noticed from the records of AO (HQ) of erstwhile Municipal Corporation of

Delhi, that 83 cheques amounting to ` 60,67,88,040 received during June, 2008

to February, 2011 by the Advertisement department were dishonoured on

account of insufficient funds, payment stopped by drawer, exceeds arrangement

etc. Of these, the department recovered the dues amounting ` 4,89,90,662 in 12

cases and took write back action only in 1 case. However in remaining 70 cases,

the department neither took any write back action nor did it recover the dues.

Thus dues amounting to ` 55,77,97,378 as per details given in Annexure

‘A’ remaining un-recovered in 71 cases (70+1) has resulted in loss to the

Corporation mainly due to acceptance of cheques which were not permissible in

terms of ibid condition. The records produced to audit revealed the following

irregularities:-

1. Dishonoured Cheques register was not being maintained.

2. Demand & Collection registers were not being maintained properly as

reference to G-8 receipts issued against 27 cheques amounting to

` 42,93,22,214 could not be traced therein.

3. Outstanding arrears, & recoveries (except in dishonoured cheques cases)

at the end of each financial year were not worked out/shown in each D&C

account.

The matter was brought to the notice of the department in May, 2013 but

no reply has been received so far (October, 2013).

(MCA/RS/DP-20(N)/2011-12)

6

2. Loss due to non/short deposit of property tax- ` 406.54 lakh.

Property tax on vacant land amounting to ` 406.54 lakh was either deposited short or not deposited at all by the assessee by taking less covered area and by applying wrong use factor while calculating the property tax.

Bye law 4 of the Delhi Municipal Corporation (Property Taxes) Bye-laws,

2004 regarding tax on vacant land provides that if the construction on the

ground floor is twenty five percent or more of the plot area, no vacant land tax

shall be levied. In case where such construction is less than the above said

percentage, vacant land tax shall be levied.

Sub-section 3 of Section 116(E) of D.M.C. Act, 1957 further provides that

the annual value of any vacant land in any ward shall be the amount arrived at

by multiplying the total area of such vacant land by the final base unit area value

of such land and the relevant factors such as type of colony, use, age, type of

structure and occupancy status of the vacant land or building.

A review of assessment file of Unitech Amusement Park, Sector 10, Rithala

(Rohini), New Delhi disclosed that land measuring 2,50,023.66 sqm (61.78 acre)

was allotted to Unitech Amusement Park Ltd. by Commercial Lands Branch of

D.D.A. for developing it as an amusement park. The possession of the plot was

handed over by D.D.A. to them on 20.6.2002. Neither the assessee intimated

the property tax department about the allotment of land by D.D.A. nor the

property tax department issued any notice for the assessment of vacant land

with the result the Corporation was deprived of realizing the tax on vacant land

measuring 2,50,023.66 sqm for the period 20.6.2002 to 31.3.2004. However, tax

on vacant land for the year 2004-05 was exempted as per the Delhi Municipal

Corporation (Property Taxes) Bye-Laws, 2004.

The documents placed in the Assessment file revealed as under:-

è The assessee did not file Annual Property Tax Returns for the year

2004-05 and 2005-06 on the plea that there was no pucca covered area as

per building plan and building was under contruction.

è The assessee filed the Returns for 2004-05 & 2005-06 belatedly (i.e. on

2.3.2007) showing deposition of property tax amounting to ` 15,965 on

7

temporary structure area of 295.65 sqm only (2004-05) and ` 20,38,762

on 295.65 sqm area as well as tax on vacant land (2005-06).

è The assessee constructed 9756.81 sqm area on ground floor which worked

out to 3.9% of total plot area.

è The assessee further constructed 1261.06 sqm area on ground floor

during 2007-08, 1853.99 sqm during 2008-09 & 185.22 sqm during

2011-12. Thus total covered area on ground floor amounted to 13,057.08

sqm which worked out to 5.22% of total plot area.

The aforesaid facts/status of constructed area on ground floor right from

taking over the possession of the plot (20.6.2002) to 2011-12 clearly indicates

that the total constructed area on ground floor always remained far less than

25% of the plot area.

The assessee was, therefore, required to deposit property tax on vacant

land every year but they either deposited short tax on vacant land or did not

deposit the tax at all. Besides, the assessee assessed less covered area and also

applied wrong use factor while calculating the property tax. This has resulted in

loss due to non/short deposit of property tax amounting to ` 4,06,54,351 as

detailed below:

SN

Year Covered area & vacant land

(sqm)

Tax should have been paid by the assessee

(`)

Tax paid by the

assessee (`)

Non/short deposit

(`)

1 20.6.02 to

31.3.03

2,50,023.66 (Area of Plot)

10% (2,50,023.66 X 270 X 0.3 X 280/365)

= 15,53,570

- 15,53,570

2 2003-04 2,50,023.66 (Area of Plot)

10% (2,50,023.66 X 270 X 0.3)

= 20,25,190

- 20,25,190

3 2004-05 295.65

10% (295.65 X 270 X 2)

= 15,965

15,965 -

4 2005-06 18,724.11 (Pucca) 295.65 (Katcha) (2,50,023.66 – 9756.81) 2,40,266.85 (Vacant Land)

10%(18724.11 X 270 X 4) 10%(295.65 X 270 X 2)

10%(240266.85 X 270 X 3 X .3)

= 20,22,204 = 15,965

= 58,38,484 78,76,653

20,38,762

58,37,891

5 2006-07 18,724.11 (Pucca) 295.65 (Katcha) (2,50,023.66 – 9756.81) 2,40,266.85 (Vacant Land)

10%(18724.11 X 270 X 4) 10%(295.65 X 270 X 2)

10%(240266.85 X 270 X 3 X .3)

= 20,22,204 = 15,965

= 58,38,484 78,76,653

28,51,513

50,25,140

8

6 2007-08 20,821.22 (Pucca) 1,094.00 (Katcha) (2,50,023.66 – 11,017.87) 2,39,005.79 (Vacant Land)

10%(20,821.22 X 270 X 4) 10%(1094 X 270 X 2)

10%(2,39,005.79 X 270 X 3 X .3)

= 22,48,692 = 59,076

= 58,07,840 81,15,608

3,87,603

77,28,005

7 2008-09 &

2009-10

20,936.01 (Pucca) 2,010.50 (Katcha) (2,50,023.66 – 12,871.86) 2,37,151.80 (Vacant Land)

10%(20,936.01 X 270 X 4) 10%(2,010.50 X 270 X 2)

10%(2,37,151.80 X 270 X 3 X .3)

= 22,61,089 = 1,08,567

= 57,62,789 81,32,445

. X 2 1,62,64,890

22,77,158 (2008-09)

63,57,731 (2009-10) 86,34,889

76,30,001


12%(20,936.01 X 270 X 4) 12%(2,010.50 X 270 X 2)

12%(2,37,151.80 X 270 X 3 X .3)

= 27,13,306 = 1,30,280

= 69,15,346 97,58,932

-

97,58,932


12%(20,923.86 X 270 X 4) 12%(2,207.86 X 270 X 2)

12%(2,36,966.58 X 270 X 3 X .3)

= 27,11,732 = 1,43,069

= 69,09,945 97,64,746

86,69,124

10,95,622

4,06,54,351

The irregularity was brought to the notice of the department in

September, 2011 and in February, 2013, but no reply has been received so far

(October, 2013).

(MCA/RS/DP-4(N)/2011-12)

9

3. Mis-classification of revenue receipts under Theatre tax- ` 13.89 lakh.

Mis-classification of revenue receipts of ` 13.89 lakh inflated actual income of Theatre tax to ` 31.20 lakh. Further, G-8 receipts No.474001-100 and challans for the period 26.9.2009 to 7.10.2009 were not produced to Audit.

Advertisement tax department is allotted following Heads of Account/

Account Code.

Department Code Account Code Nomenclature 17 0110 Income-Tax on

Advertisement 0180 Income- Theatre Tax

As per the Revised Budget Estimates for the years 2008-09 to

2011-12/2012-13, the revenue receipts shown under Head of Account 17/0180

on account of Theatre tax during the last four years i.e. 2007-08 to 2010-11 was

as under:

Year Receipts (` in lakh) 2007-08 14.75 2008-09 17.71 2009-10 31.20 2010-11 16.98

An analysis of the above figures disclosed that there was a huge variation

of receipts in the year 2009-10 as compared to its previous & subsequent years

which works out to ` 13.49 lakh to ` 14.22 lakh respectively. This creates

suspicion about its veracity.

In order to examine the accuracy of the figure of ` 31.20 lakh for the year

2009-10, this was got checked with respect to its original/basic record viz. G-8

receipt books which revealed the following irregularity:-

An amount of ` 13,89,000 (` 4,80,000+` 5,25,000+` 61,000+` 3,23,000)

was collected through G-8 receipts No.999042 to 999045 on 20.7.2009 towards

payment of Licence fee for display of Advertisements through Unipoles under

Head of Account 17/0110. But while making the challan thereof (No.215/AO/

HQ/09 dated 21.7.2009) vide which the said amount was deposited in the

10

treasury, the Head of Account was wrongly mentioned as 17/0180 instead of

7/0110 thereon.

Thus mis-classification of revenue receipts of ` 13.89 lakh inflated actual

income of Theatre tax to ` 31.20 lakh. Further, G-8 receipts No.474001-100 and

challans for the period 26.9.2009 to 7.10.2009 were not produced to Audit.

On being pointed out the irregularity initially in March, 2013 and again in

May, 2013, the department admitted (22.4.2013) the commissioning of error.

Since the Annual Account for the year 2009-10 has been compiled/finalized and

placed before the Standing Committee/Corporation in the shape of Budget

Estimates for 2011-12 (Revised Budget Estimates for 2010-11), rectification

action thereof could not be taken by the department.

It is suggested that this may be kept in view while preparing Monthly/

Annual Account for the year 2009-10.

(MCA/RS/DP-21(N)/2011-12)

11

4. Loss of revenue due to wrong application of unit area value, use factor and rate of tax- ` 2.98 lakh.

Property tax deposited by the assessee through Self Assessment Property Tax Form by applying wrong unit area value, use factor and rate of tax which resulted in loss of ` 2,97,670.

A review of assessment file alongwith Demand & Collection register and

Self Assessment Property Tax Forms of property No.BG-249, Sanjay Gandhi

Transport Nagar, Delhi disclosed that the entire property (basement, ground

floor, mezzanine floor and first floor) having total covered area of 350 sqm is in

self commercial use. The assessee has been depositing the property tax through

Self Assessment Property Tax Forms since 2004-05 by applying wrong unit area

value, use factor and rate of tax as under:-

(i) Sanjay Gandhi Transport Nagar falls under category ‘D’ & its unit area

value is ` 320 per sqm, but the assessee applied unit area value of ` 200

per sqm which is applicable for category ‘G’.

(ii) The assessee applied use factor ‘2’ instead of ‘4’.

(iii) W.e.f. 1.4.2010 rate of tax has been revised from 10% to 12%, but the

assesee deposited the property tax for the year 2010-11 at the pre-revised

rate of 10%.

(iv) As per Demand & Collection register the assessee did not deposit the tax

for the year 2011-12.

Thus due to commissioning of the aforesaid errors the Corporation has

suffered loss of revenue amounting to ` 2,97,670 for the period 2004-05 to

2010-12 as detailed below.

S. N.

Year Tax should have been deposited by the assessee Tax deposited by the assessee

(`)

Tax Short deposited

(`) Covered

Area sqm

UAV `/sqm

Use Factor

Annual Value

(`)

Rate of Tax

(%age)

Annual Tax (`)

2,03,492

1

2004-05

to

2009-10

350

320

4

4,48,000

10%

44,800

65,308

44,800 X 6 = ` 2,68,800

2 2010-11

&

2011-12

350 320 4 4,48,000 12% 53,760 13,342 94,178

53,760 X 2 = ` 1,07,520 2,97,670

12

The irregularity was brought to the notice of the department in November,

2012, but no reply has been received so far (October, 2013).

(MCA/RS/DP-9(N)/2011-12)

13

5. Short deposit of tax due to wrong application of rate of tax- ` 1.63 lakh.

Property tax amounting to ` 1,63,296 was deposited short by assessee by applying the rate of tax as 12% as against 20% applicable for Guest House.

As per Annexure ‘E’ attached with the Self Assessment Property Tax Form

for the year 2010-11, rate of tax for special non-residential properties which are

being used as Guest Houses, Banquet Halls, Hotel of 3 star and above, Malls etc.

was 20% of Annual value in respect of all categories i.e. ‘A’ to ‘H’. Similar rate of

tax was made applicable in the subsequent years too.

A review of assessment file of property No. A-18 Panchvati, Azad Pur, Delhi

disclosed that entire property (Basement to Second Floor) is being used as Guest

House under the name & style of Shalimar Guest House. As per Demand &

Collection register, the assessee had been depositing the property tax for the

years 2010-11 to 2012-13 by applying the rate of tax as 12% instead of 20% of

total Annual Value. This has resulted in short deposit of tax amounting to

` 1,63,296 due to wrong application of rate of tax for the period 1.4.2010 to

31.3.2013 as detailed below.

Year Total

covered area (sqm)

- Unit Area Value for

Category ‘E ‘ (`)

Age factor Use factor Total Annual Value

(`)

Difference in rate of

tax (20% - 12%)

Tax short deposited

(`)

2010-11 to

2012-13

700 270 0.9 4 6,80,400 8% 54432 X 3

1,63,296

The irregularity was brought to the notice of the department in

November, 2012. The department stated (20.5.2013) that a notice under section

123-D was issued to the tax payer on 30.11.2012 to recover the short amount. A

bill amounting to ` 2,39,370 was also sent to the tax payer on 31.12.2012. Since

tax payer has not deposited the said money, a show cause notice under section

152-A was also issued to the tax payer on 4.3.2013 for payment of dues.

However, a demand of ` 2,78,209 including penalty has been raised in the D&C

register and recovery proceedings are under process. But the amount has not

been recovered so far (October, 2013).

(MCA/RS/DP-8(N)/2011-12)

14

6. Outstanding demolition charges- ` 28.63 lakh.

The Building department is yet to recover dues amounting to ` 28,62,790 in respect of 594 cases towards demolition charges.

Section 343 of D.M.C. Act, 1957, interalia, provides that where the

erection of any building or execution of any work has been commenced or is

being carried out or has 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 person concerned failing which the

Commissioner may himself cause the erection or the work to be demolished and

the expenditure of such demolition shall be recovered from such person as an

arrear of tax.

A review of Demolition Charges register for the years 2010-11 to 2011-12

of Executive Engineer (Building), S.P. Zone disclosed that total demand on

account of demolition charges amounting to ` 33,49,335 was raised against the

property owners whose unauthorized buildings/portions of building were

demolished by the Building department during 2010-11 to 2011-12. Out of

which the department could recover an amount of ` 4,86,545 only leaving a

balance of ` 28,62,790 as detailed below :-

It would be seen from the above table that out of the total demand on

account of demolition charges of ` 33,49,335, the department has effected the

recovery of ` 4,86,545 which works out to about 14.53%. This indicates lack of

effective monitoring by the department towards recovering the demolition

charges.

S.N Year No of properties

demolished

Demand Raised

(`)

Demolition Charges

recovered from

property owners

(number of properties)

Amount Recovered

& % age of Recovery

(`)

Demolition Charges

remaining un-recovered from property

owners (number of properties)

Outstanding Amount

& its % age

(`) 1 2010-11 151 6,16,915 31 91,550

(14.84%) 120 5,25,365

(85.16%) 2 2011-12 546 27,32,420 72 3,94,995

(14.46%) 474 23,37,425

(85.54%) TOTAL 697 33,49,335 103 4,86,545

(14.53%) 594 28,62,790

(85.47%)

15

The matter was brought to the notice of the department in August, 2011

and August, 2012, but no reply has been received so far (October, 2013).

(MCA/RS/DP-22(N)/2011-12)

16

7. Non-deposit/short deposit of parking charges & mixed land use charges- ` 20.64 lakh.

In three cases, the property owners did not deposit/short deposited, parking charges and mixed land use charges amounting to ` 20,63,597. The department neither reviewed/examined these applications afterward nor did it survey the properties.

In terms of Public Notice regarding ‘Mixed Land Use as per MPD-2021 and

payment of mixed land use charges’, issued by Municipal Corporation of Delhi, the

owner/allottee/resident/user of the plot/dwelling unit under the mixed land use

was required to pay one time charges for development of parking @ ` 1,49,750 for

‘C’ & ‘D’ categories for one ECS per 50 sq.m. of plot area. Out of the total one

time charges for development of parking 1/3rd was to be paid on or before

30.6.2007 and the remaining 2/3rd by 31.3.2008.

In addition the owner is required to pay mixed land use charges to the

authority before 30th June every year based on rates fixed for different categories

of colonies according to type of mixed land use as under:-

A test check of applications vide which the property owners of Karol Bagh

Zone have deposited the parking charges/mixed land use charges with the

Building department, disclosed that in three cases, the property owners did not

deposit/short deposited parking charges and mixed land use charges amounting to

` 20,63,597. The department neither reviewed/examined these applications

afterward nor did it survey the properties. The details are given below: -

1. J.P. Inn. 5/2, East Patel Nagar

Area of the plot - 167.22 sqm. Parking charges paid - ` 3,19,417

Parking charges should have been Paid - 167.22 X ` 1,49,750

50 = ` 5,00,824

Amount short deposited = ` 5,00,824 - ` 3,19,417 = ` 1,81,407

S. N.

Type of mixed use A & B Category of Colony

(` per Sq. Mtr.)

C & D Category of Colony

(` per Sq. Mtr.)

E, F & G Category of Colony

(` per Sq. Mtr.) 1 Retail Shops 767 511 192 2 Other Activities 383 256 96 3 Professional

Activities 192 128 48

17

2. Metro view Inn. 9/8, East Patel Nagar.

Area of the plot - 167.22 sqm. (i) Parking charges deposited - ` 2,15,640 (ii) Parking charges should have been deposited - 167.22/50 X ` 1,49,750 = ` 5,00,824

Amount short deposited - ` 5,00,824 – ` 2,15,640 = ` 2,85,184 3. Danish Residency-12 A/19, WEA, Karol Bagh

Area of the plot - 328.09 sqm. Area under mixed use - 919.59 sqm. Parking charges paid - nil. Parking Charges paid = 328.09 X ` 1,49,750

50 = ` 9,82,630…………….…....A

Mixed land use charges paid 2008-09 = ` 2,36,450 2009-10 & = ` 90,834

2010-11 ` 3,27,284

Mixed land use charges should have been paid 2008-09

to (4years) 919.59 x ` 256 x 4 2011-12 =` 9,41,660

Amount short deposited = ` 9,41,660 – ` 3,27,284

= ` 6,14,376………..…..…….B Total financial implication = A + B = ` 9,82,630 + ` 6,14,376 = ` 15,97,006

Thus in case of above mentioned three properties, there was non/short

deposit of conversion and parking charges amounting to ` 20,63,597.

The irregularity was brought to the notice of the department in March 2012,

but no reply has been received so far (October, 2013).

(MCA/RS/DP-25(N)/2011-12)

18

8. Loss due to non-raising of demands on account of demolition charges- ` 2.14 lakh.

In 30 cases, the Building department had partially/fully demolished unauthorized constructions/buildings during the period 30.6.2010 to 9.7.2012 and also mentioned the time taken in demolition of these unauthorized constructions in Demolition Action register. But the demand notices for recovery of demolition charges were not issued to the respective owners of the properties. This has resulted into loss due to non-raising of demands on account of Demolition Charges amounting to ` 2,13,850.

Section 343 of D.M.C. Act, 1957 inter-alia provides that where the erection

of any building or execution of any work has been commenced or is being carried

out or has been completed without or contrary to the sanction referred to in

section 336 or in contravention of any of the provisions of this Act or Bye-Laws

made thereunder, the Commissioner may, in addition to any other action that

may be taken under this Act, make an order directing that such erection or work

shall be demolished by the person at whose instance the erection or work has

been commenced or is being carried on or has been completed, within such

period, (not being less than five days and more than 15 days from the date on

which a copy of the order of demolition with a brief statement of the reasons

therefore has been delivered to the person), as may be specified in the order of

demolition. On the failure of the person to comply with the order within such

period, the Commissioner may himself cause the erection of work to be

demolished and expenditure of such demolition shall be recovered from such

person as arrears of tax.

During the course of audit on the accounts of Executive Engineer (Bldg.),

Karol Bagh Zone for the year 2010-11 to 2011-12, it was noticed that in 30

cases, as detailed in Annexure ‘B’ the Building department had partially/fully

demolished unauthorized constructions/buildings during the period 30.6.2010 to

9.7.2012 and also mentioned the time taken in demolition of these unauthorized

constructions in Demolition Action register. But the demand notices for recovery

of demolition charges were not issued to the respective owners of the

properties. This has resulted into loss due to non-raising of demands on

19

account of Demolition Charges amounting to ` 2,13,850. Year-wise breakup

thereof is as under:-

S. N. Year/Period Total cases Total Demolition

Charges (`) 1 2010-11 23 1,53,925 2 2011-12 5 41,125 3 1.4.2012 to

9.7.2012 2 18,800

Grand Total 30 2,13,850

The irregularity was brought to the notice of the department during

December, 2012, but no reply has been received so far (October, 2013).

(MCA/RS/DP-23(N)/2011-12)

20

9. Short deposit of mixed land use charges due to wrong application of category of colony - ` 2.02 lakh.

In two cases, the property owners worked out and deposited the mixed land use charges @ ` 192 sq.m. which was applicable for category ‘E’ colony whereas their properties fell under category ‘D’ colony for which charges were to be paid @ ` 511 sq.m. Thus wrong application of category of colony resulted into short deposit of mixed land use charges amounting to ` 2,02,290.

In terms of Public Notice regarding ‘Mixed Land Use as per M.P.D.-2021 and

payment of mixed land use charges’, issued by Municipal Corporation of Delhi, the

owner/allottee/resident/user of the plot/dwelling unit under the mixed land use

shall be liable to pay mixed land use charges to the authority before 30th June

every year based on rates fixed for different categories of colonies according to

type of mixed land use as under:-

A test check of applications and G-8 receipts vide which the property

owners have deposited the parking charges/mixed land use charges with the

Building department, K.B. Zone, disclosed that in two cases, the property owners

worked out and deposited the mixed land use charges @ ` 192 sq.m. which was

applicable for category ‘E’ colony whereas their properties fell under category ‘D’

colony for which charges were to be paid @ ` 511 sq.m. Thus wrong application of

category of colony resulted into short deposit of mixed land use charges

amounting to ` 2,02,290 as detailed below:-

S.N.

Property No. Area of the plot

(Sqm)

Year Mixed land use charges Mixed land use

charges short

deposited (`)

paid by the owner @

` 192/Sqm. (`)

should have been paid @ ` 511/Sqm.

(Category – ‘D‘) (`)

1 13/2, Padam Singh Road, Karol Bagh, New Delhi

61 2006-07 to

2011-12 (6 years)

11,712x6

=70,272

31,171x6

=1,87,026

1,16,754

2 2292-2336, Arya Samaj Road, Karol Bagh

44.69 2006-07 to

2011-12 (6 years)

8,580x6

=51,480

22,836x6

=1,37,016

85,536

Total 2,02,290

S. N.

Type of mixed use A & B Category of Colony

(` per Sq. Mtr.)

C & D Category of Colony

(` per Sq. Mtr.)

E, F & G Category of Colony

(` per Sq. Mtr.) 1 Retail Shops 767 511 192 2 Other Activities 383 256 96 3 Professional

Activities 192 128 48

21

The irregularity was brought to the notice of the department in December,


(MCA/RS/DP-14(N)/2011-12)

22

10. Payment of Ready Mix Concrete without computerized delivery challans/batching mix slips - ` 627.20 lakh.

Payments amounting to ` 627.20 lakh were released to the contractors for providing & laying R.M.C. without computerized delivery challans/batching mix slips.

(A) Para 5.8.8.9.4 & 5 of C.P.W.D. Specifications 2002 for cement mortar,

cement concrete and RCC works inter-alia provides that RMC manufacturers/

suppliers shall along with each batch of concrete delivered to the placement

contractor, give him a concrete delivery tickets to the Engineer-in-Charge for his

record and also get duplicate copies of each delivery tickets duly received and

signed from the contractor. Further R.M.C. as supplied by the manufacturer and

as placed by the contractor shall in no way be different from the specifications of

concrete as approved by the Engineer-in-Charge.

It was noticed that Executive Engineer (M-II), S.P. Zone released payments

amounting to ` 55,34,517 as detailed in Annexure ‘C-1’ to the contractors during

2009-10 to 2010-11 against 19 work orders towards providing and laying Ready

Mix Concrete without production of delivery tickets/challans and batch mix slips

of R.M.C. manufacturers which is violation of ibid provisions. In the absence of

delivery tickets/challans and batch mix slips authenticity of quantity of R.M.C

procured from the R.M.C. manufacturers and provided and laid on works could

not be verified in Audit.

(B) Further in terms of Section 10.5 of CPWD Works Manual-2007 in case of

works where R.M.C is stipulated to be used from an approved sources/

manufacturers, the computerized dispatch slips that are sent with each dispatch

of R.M.C shall be kept on record.

It was further noticed that four Engineering divisions released payments

amounting to ` 5,71,85,419 to the contractors during 2008-09 to 2011-12

against 14 work orders who produced manual delivery challans instead of

computerized delivery challans/batch mix slips of RMC manufacturers which is in

contravention of ibid provision. This has resulted in irregular payment as detailed

23

in Annexure ‘C-2’. The division-wise break up is as under: -

Division No. of

cases Amount

(`) E.E. (Pr),Narela Zone 4 1,68,39,912 E.E. (Pr-I),Rohini Zone 1 26,28,935 E.E. (Pr-II), Rohini Zone 2 7,34,168 E.E. (M-IV), Rohini Zone 7 3,69,82,404 14 5,71,85,419

The irregularity was brought to the notice of the department during June,

2012 to February, 2013. The Executive Engineer (M)-IV, Rohini Zone replied

(7.6.2013) that letter has been issued to the issuing companies/plants for its

authenticity. After the reply from their side, department will take action

accordingly. Instructions have already been issued to all contractors for providing

R.M.C. challans/batch mix slips and also given to subordinate staff for accepting

only computerized R.M.C. challans. Final reply is still awaited.

The Executive Engineer (M-II), S.P. Zone replied (24.9.2013) that at the

time of submission of bills, the contractors showed inability to submit

computerized delivery challans/batch mix slips citing the reason that the same

was not a pre-condition in terms & conditions of contract. However, the material

of R.M.C. had been issued by the authorized agency which was approved by

Government norms. All the materials received were authentic and utilized at

work and the concerned staff satisfied with the quality of the work at site. In all

these cases the payment has been released to the contractors on the basis of

passing of samples from the M.C.D. labs and outside designated labs and upon

submission of manual delivery challans. The manufactures of R.M.C. have also

authenticated the delivery receipts of R.M.C. However the point raised by the

audit has been noted and now-a-day the bill has been prepared and passed on

submission of computerized R.M.C. receipt only.

Reply of the department is not acceptable in Audit as Municipal

Corporation of Delhi has adopted C.P.W.D. Manual as such it is incumbent upon

the entire Engineering department to follow the provisions thereof scrupulously.

It was seen in audit that number of Engineering divisions have been following it

and getting the computerized delivery challans/tickets/batch mix slips from the

contractors.

(MCA/RS/DP-10(N)/2011-12)

24

11. Review of Scheme “RUB at G.T. Road Industrial Area approaching towards Sawan Park (on Delhi-Ambala Line)”- Financial irregularities- ` 456.22 lakh.

1. Incorrect computation of justified amount resulted in award of work at

higher rates by ` 393.84 lakh and led to undue payment to contractor towards carriage of excavated earth amounting to ` 335.58 lakh.

2. Non-incorporation of conditions of contract in the tender/agreement resulted in excess payment of ` 45.47 lakh.

3. Undue/excess payment of ` 16.91 lakh was made to the contractor under “other miscellaneous items”.

Introduction

Road Over Bridge/Road Under Bridge (ROB/RUB) at busy railway crossings

are to be constructed by Indian Railways and M.C.D. as sponsored by Delhi

Government. Total 31 such level crossings have been identified out of which 16

feasible level crossing fall under the jurisdiction of M.C.D.

The proposed site for the planning of RUB at the Level X-ing near Sawan

Park lies in North Delhi near G.T. Karnal Road Industrial Area on Northern Railway

main line to Ambala. The Road X-ing the railway line is connecting the Sawan

Park & Satyawati Nagar with G.T. Road. In view of the Common Wealth Games

to be held in 2010 in Delhi, it was decided to construct ROB/RUB over all such

railway crossings. In this reference a joint inspection was also carried out with

the railway officer’s alongwith the consultant and accordingly survey plan and

proposal was prepared by the consultant on behalf of M.C.D. and was placed

before the D.D.A. Technical Committee in its meeting held on 13th June 2007 and

same was approved by it and its minutes were issued vide No.5(3)07-MP/115

dated 21.6.2007.

A combined Administrative approval and expenditure sanction for 17

ROBs/RUBs was obtained from the Corporation vide resolution No.206 dated 14th

July 2008 for ` 428 crore (MCD’s share ` 214 crore). The above proposal placed

in this preamble stands at Sl. No.2. The cost of construction was to be shared

between the Railway and the M.C.D. on 50:50 basis. The expenditure in respect

of land acquisition and structures in approaches was to be borne by the M.C.D.

The entire M.C.D. share was to be funded by the Government of N.C.T. of Delhi

The Standing Committee vide Resolution No.235 dated 3.8.2009 approved

the rate & agency in favour of M/s Rama Construction Co. at a contractual cost of

25

` 19,50,80,190 against the justification amount worked out by the department

i.e. ` 19,51,21,598 under H/A-XL-VI-A(ii) chargeable to the main scheme.

Accordingly, the work was awarded to M/s Rama Construction Co. vide work

order No.EE-Project Rohini-I/SYS/2009-10/18 dated 27.8.2009 at contractual

amount of ` 19,51,21,598 with the completion period of 18 months. The work

was started on 12.8.2009 and completed on 31.10.2011 as against the target

date of 15.2.2011 i.e. with a delay of eight and a half months. XIIIth Running

Account Bill for ` 19,52,17,468 was passed for payment on 30.3.2012, but the

final bill of this work has not been prepared so far (February, 2013).

Highlights

1. Award of work at inflated Justification of Rates ` 393.84 lakh leading to

undue/illegitimate payment towards carriage of excavated earth

2. Non-recovery on account of deviation/variation ` 45.47 lakh.

3. Undue and excess payment under Head “Other miscellaneous items”

` 16.91 lakh.

1. Award of work at inflated Justification of Rates- ` 393.84 lakh.

There was an item in Schedule/Bill of Quantities “Carriage of materials by

mechanical transport including loading, unloading and stacking of earth” under

which 14,196.89 cum of earth was proposed to be carried upto 22 km. But the

department showed this item in BOQ at the time of inviting tenders (February,

2009) as under:-

1.1/DSR carriage of materials by mechanical transport including loading,

unloading and stacking of earth

Quantity Unit Remarks

(i) For Ist 5.00 km. 14,196.89 Cum Filling will be done at local dumping area

(ii) Beyond 5 km. & upto 10 km. 70,984.43 Per cum per km.

(iii) Beyond 10 km. & upto 20 km. 1,41,968.87 Per cum per km.

(iv) Beyond 20 km. 28,393.77 Per cum per km.

26

The Planning department worked out the justification of rates for this item

as under.

1. upto 5km. =` 140.77/m3

2. 5 to 10km.=` 152.50/m3

3. 10 to 20km.=` 164.24/m3

4. 20 & above =` 175.96/m3

The Project division however worked out the amount of this item at the

justified rate by multiplying the quantity of excavated earth as 2,55,543.96 cum

as described above instead of 14,196.89 cum despite the fact that rate of

175.96 per cum was applicable for 22 km lead/distance. This act of computation

of Justification Of Rates on this account ultimately inflated the overall justified

amount by ` 3,93,84,408. Had it been worked out correctly the over-all justified

amount would come to ` 15,57,37,190 instead of ` 19,51,21,598.

Thus incorrect computation of justified amount resulted in award of work

at higher rates by ` 3,93,84,408 (as detailed below)/bestowing undue benefit to

contractor. MORTH/

DSR Item Code No./

MORTH Specific-

ation Ref.

Description of Item

As per Schedule Justification amount computed by the

department

Justification amount should be calculated

Quantity Unit Rate (`)

Amount (`)

Rate (`)

Amount (`)

Qty. (cum)

Rate (`)

Amount (`)

1.1/DSR Carriage of materials by mechanical transport including loading, unloading and stacking

1.1.2 Earth (i) For 1st 5.00

km. 14196.89

Cum 76.48 1085778 140.77 1998496

(ii) Beyond 5.00 up to 10.00km.

70984.45 (14196.89X5)

Per cum per km.

5.84 414549 152.50 10825129

(iii) Beyond 10.00 up to 20.00 km.

141968.90 (14196.89X10)

Per cum per km.

4.88 692808 164.24 23316972

(iv) Beyond 20.00 km.

28393.78 (14196.89X2)

Per cum per km.

4.05 114995 175.96 4996170 14196.89 175.96 2498085

2308130 41136767 (14196.89 @ 175.96)

(-) 2498085

Total 38638682 (1.93%) (+) 745726 Total inflated amount 39384408

27

(in `)

Total amount of justification = 19,51,21,598

Inflated amount in respect of carriage of earth = (-)3,93,84,408

Total amount if justification worked out correctly = 15,57,37,190

A perusal of XIIth Running Account bill passed for payment for

` 19,52,17,468 on 30.3.2012 disclosed that 31,092.89 cum earth was excavated.

The contractor was directed vide Addl. Commissioner (Engg.) order dated

30.9.2009 to dump the earth excavated from the site to six different locations viz

Shalimar Park, Model Town (back side), Bhalswa dairy Parks back side in 10

Parks, Sangam Park, Timar Pur Nursary (opp. Lancers Road), C-2, Green belt near

Rani Jhansi Stadium, Lawrance Road, Rohini Zone and Bhalswa SLF, back side of

compost plant. These locations were not more than 10 Km distance from the

RUB site Sawan Park. The contractor carried 31,131.27 cum earth upto 20 km

lead and was paid an amount of ` 3,90,65,688 (including 7.93% C.E.- 0.20%

rebate) based on the quantity worked out in BOQ/Justification of Rates by the

department (as mentioned above), whereas the contractor should have been

paid at justified rate of ` 164.24 per cum for lead 10 Km to 20 Km. for

31,131.27cum quantity. Thus incorrect computation of justification of rates led

to undue payment to contractor towards carriage of excavated earth amounting

to ` 3,35,58,265 as detailed below.

MORTH/DSR Item Code No./MORTH Specification

Ref.

Description of Item

Paid Amount

Due Amount

Quantity Unit Rate (`)

Qty. (Cum)

Rate (`)

Amount (`)

1.1/DSR Carriage of materials by mechanical transport including loading, unloading and stacking

1.1.2 Earth (i) For 1st 5.00

Km. 31131.27 Cum 250.00 7782818

(ii) Beyond 5.00 Km upto 10.00 Km

31131.27 X 5

Per Cum Per Km

1.00 155656

(iii) Beyond 10.00 Km upto 20.00 Km

31131.27 X 10

Per Cum Per Km

91.00 28329456 31131.27 164.24 51,13,000

Total 3,62,67,930 (+) 7.93% 3,91,43,977 (+)7.93% 55,18,461 (-) 00.20% 3,90,65,689 (-) 0.20% 55,07,424 55,07,424 Diff. 3,35,58,265

28

Further documents in support of dumping the excavated earth at each of

six different locations were not produced to audit. In its absence, there is

question mark on the veracity of dumping of excavated earth. In all 31,092.89

cum of earth was excavated and entire quantity rather slightly higher i.e.

31,131.27 cum was carried/dumped to/in Municipal Parks for raising their ground

levels.

It was further observed that not even a single cum of excavated earth was

re-filled/back filled at site itself although cost element thereof (viz.refilling at site)

inter-alia included in the composite rate of excavation i.e. ` 125 per cum. The

department did not effect any recovery on account of non-filling/back filling of

excavated earth at site.

2. Non recovery on account of deviation/variation - ` 45.47 lakh.

The following conditions of the contract were required to be incorporated

in respect of item-rate tender to regulate the deviation/variation extent and

pricing of items of work to avoid the undue benefit to the contractor in respect of

excess/less execution of quantities of items.

(1) if due to site conditions, the quantity of any item of contract whose

accepted rates are higher than the justified rates worked out by the

department increase over and above the quantity stipulated in the

schedule of quantities, such increase in quantity shall have to be executed

by the contractor and will be paid on the justified rates worked out by the

department. The contractor shall submit “No claim certificate” to this

effect.

(2) If due to site conditions, the quantity of any item of contract whose

accepted rates are higher than the justified rates worked out by the

department decrease from the quantity stipulated in the schedule of

quantities then the contractor shall not be entitled for any claim on this

account. The contractor shall submit “No claim certificate” to this effect.

(3) If due to site conditions and to meet with the scope of work, the quantity

of any item of contract whose rates are lower than the justified rates

worked out by the department increase over and above the quantity

stipulated in the schedule of quantities, such increased quantity shall have

29

to be executed by the contractor and will be paid on the accepted rates.

No claim on this account will be entertained. The contractor shall submit

“No claim certificate” to this effect.

(4) If due to site conditions, the quantity of any item of contract whose

accepted rates are lower than the justified rates worked out by the

department decreases from the quantity stipulated in the schedule of

quantities, such non executed qualities shall be recovered at the

difference of justified rates worked out by the department and accepted

rates of item of contract. The contractor shall submit “No claim

certificate” to this effect.

(5) Justification of rates worked out by the department will form part and

partial of the agreement.

Above mentioned conditions were incorporated in three similar nature of

other works i.e. RUB at Sanjay Gandhi Transport Nagar, Roshnara Garden and at

Badli constructed by the division but the same conditions were not incorporated

in the instant case. The records disclosed that due to non-incorporation of the

above conditions in the tender/agreement the department made excess payment

of ` 45,47,305 to the contractor as detailed below.

S.N.

1

MORTH/DSR Item Code

No./MO 2

Description of Item

3

Quantity as per BOQ

4

Quantity executed

5

Qty. excess/

Less executed

6

Rates quoted by

the contractor

(`) 7

Justified Rates

(`) 8

Diff. in rates

(`) 9

Amount (`)

(6 X 9)

10

Main Structure i.e. Sloping Approaches 1 12.1/MORT

H/304 Earth work in excavation…

I Ordinary soil B Mechanical

Means

(i) Depth upto 3 m Taking 75% of

14719.28 (cum)

17126.34 (cum)

2407.06 (cum)

125.00 47.99 77.01 185368

(ii) Depth 3m to 6m

4906.43 (cum)

8020.35 (cum)

3113.92 (cum)

160.00 54.85 105.15 327429

6. 12.8/MORT H/1500,

1700 & 2100

Plain/ Reinforced Cement Concrete in…

H RCC Grade M-35

Case II Using Batching Plant, Transit Mixer…..

1677.93 (cum)

2746.62 (cum)

1068.69 (cum)

5800.00 5474.63 325.37 347720

8. H RCC Grade M- 35

(p) Height upto 5 m

Case II With Batching Plant, Transit Mixer….

1064.95 (cum)

1601.16 (cum)

536.21 (cum)

7000.00 6776.31 223.69 119945

30

9. 13.6/MORT H/1600

Supplying fitting and placing HYSD bar reinforcement in sub-structure

138.44 (MT)

559.86 (MT)

421.42 (MT)

54000.00 53596.98 403.02 169840

10 14.1/MORT H/1500

Furnish and Placing Reinforced/ Prestressed…

D RCC/PSC Grade M-35

Case II Using Batching Plants Transit

(i) For solid slab super structure

(p) Height upto 5m

390.00 (cum)

615.44 (cum)

225.44 (cum)

7000.00 6273.28 726.72 163832

12 6.1/MORTH /600

Dry Lean Cement Concrete

Construction of dry lean cement concrete sub-base

530.10 (cum)

783.20 (cum)

253.10 (cum)

3300.00 2951.56 348.44 88190

15 14.4/MORT H/2702

Providing and laying Cement concrete wearing coat M-30…..

390.00 (cum)

781.78 (cum)

391.78 (cum)

10250.00 9210.99 1039.01 407063

16 M/R Extra for cutting dummy/contraction joint with machine.

1170.00 (Rm)

3915.39 (Rm)

2745.39 (Rm)

150.00 113.95 36.05 98971

17 M/R Extra for widening dummy joint from 3 mm to 12 mm upto 22 mm

650.00 (Rm)

3915.39 (Rm)

3265.39 (Rm)

80.00 23.61 56.39 184135

19 M/R Providing and fixing in position 25 mm thick capcell H.D. 100 board

66.50 (sqm)

299.85 (sqm)

233.35 (sqm)

700.00 465.62 234.38 54693

20 M/R Extra for applying two coats of cement slurry on steel bars mixed

393.00 (MT)

559.86 (MT)

166.86 (MT)

1400.00 1069.86 330.14 55087

21 M/R Structural steel in crash barrier at top of wall…. as per…..

6.80 (MT)

7.68 (MT)

0.88 (MT)

75000.00 56587 18413 16203

25 M/R Providing & Fixing CC designer wall tiles 12mm

1000.00 (t)

1706.09 (t)

706.09 (t)

1200.00 1017.30 182.70 129002

Construction of Sump Well 4 12.40/MORT

H/1600 Supplying, Fitting and Placing un-coated HYSD bar Reinforce-ment……

3.78 6.74 2.96 60000.00 53492.51 6507.49 19262

31

Road Work (At level Roads) 3 4.2/MORTH/

401 Granular sub- Base with Coarse Graded Material (Table:- 400-2)

Construction of granular sub-base by providing coarse graded material….

6000.00 (cum)

2178.51 (cum)

3821.49 (cum)

1650.00

1682.08 32.08 122593

5 4.12/MORTH/406

Wet Mix Macadam

Providing laying, spreading and compacting graded stone aggregate to wet mix macadam…

5000.00 (cum)

1507.15 (cum)

3492.85 (cum)

1850.00 2085.58 235.58 822845

6 M/R Providing and laying tack coat of residual pertolium bitumen….

(i) @ 0.225 Kg/m2 of road surface

41200.00 (sqm)

10393.78 (sqm)

30806.22 (sqm)

10.00 11.90 1.90 58532

(iii) @ 0.75Kg/m2 of road surface

20000.00 (sqm)

8424.17 (sqm)

11575.83 (sqm)

30.00 29.91 0.09 1042

Footpath Work 2 DSR 16.63 Providing and

laying making kerb channel 30cm….

3000.00 (mtr)

Nil (mtr)

3000.00 (mtr)

200.00 242.36 42.36 127080

6 M/R Making bell mouth opening/entrance of size 100 X 50 X50 cm for drainage…

150.00 each

Nil 150.00 each

1050.00 1192.15 142.15 21322

OTHER MISCELLANEOUS ITEMS For Barricading, Dismantling and demolishing

1 M/R Providing temporary barricading as per the drawing…

700.00 (mtr)

1440.00 (mtr)

740.00 (mtr)

2150.00 1202.11 947.89 701438

Total 42,21,642 (+) 7.93% 45,56,418 (-) 0.20% rebate 45,47,305

Further as per resolution No. 206 dated 14.7.2008, 17 RUB’s/ROB’s

sponsored by Delhi Government were to be constructed at a total projected cost

of ` 428 crore. Out of which RUB at G.T. Road Sawan Park was to be constructed

at a cost of ` 15 crore. The cost of construction was to be shared by both (viz.

Indian Railway and the MCD) on 50:50 basis. The MCD share in respect of the

above said RUB was ` 7.5 crore against which an amount of ` 19.51 crore was

incurred by the department which resulted into excess expenditure without the

approval of the Competent Authority.

32

3. Undue/excess payment to the contractor under “Other Miscellaneous Items” ` 16.91 lakh.

In the Bill of quantities / Schedule for “Other Miscellaneous Items” the

department provided 3 items as under:-

S.No. MORTH

Specification Description of Items Qty. Unit Rate (`)

quoted 1 M/R Providing temp. barricading as per the drawing

enclosed with the tender documents. The barricading shall be provided continuously during the execution of work till completion…………. after the completion of work the barricading boards shall become the property of the contractor.

700 Mtr. 2150

2 M/R Erecting , fixing, shifting, cartage and refixing of Barricading boards ………

1400 -do- 15

3 M/R Repainting of Barricading boards ………… 1400 Sqm. 10

This indicates that initially barricading board were to be fixed in the reach

of 700 mtr and after executing the work in the initial/starting reach the

barricading board were to be shifted and re-fixed in the next reach of another

1400 mtr i.e. two spans of 700 mtr each. Instead of this claim the contractor

claimed execution of “Providing of temporary barricading…” as per the drawing

for 1440 mtr at rate of ` 2150 per cum and did not claim any amount in respect

“Erecting, Fixing and Shifting, cartage and re-fixing of Barricading Boards..”, the

department released the entire payment of ` 33,34,829 (30,96,000 + 7.93% -

0.20) on this account as claimed by the contractor. This has resulted in undue/

excess payment of ` 16,91,12 to the contractor as detailed below:-

S.N. Item Qty. executed

(Mtr)

Qty. to be executed

(Mtr)

Qty. excess (Mtr)

Rate (`)

Amount to be recovered (`)

1 P/L B.B. 1440 700 740 2150 15,91,000 2 Refixing --- 1400 --- 15 (-)21,000 Undue payment/Excess payment 15,70,000 Total (+7.93% - 0.20%) 16,91,112

The irregularity was brought to the notice of the department in Feb,

2013. The department vide its letter No. EE/(Pr)CLZ/2013/229 dated 13.3.2013

intimated that recovery of ` 3,93,84,398 & ` 56,19,000 out of ` 63,62,653 as

initially pointed out by Audit through audit observations has been made from the

contractor from his Running Account Bills as recorded in M.B. as well as from

security bills pertaining to some other works. However, actual effect of recovery

will be watched through Vouchers as and when those bills are paid to the

contractor. Final reply is still awaited.

(MCA/RS/DP-26(N)/2011-12)

33

12. Irregular payment towards providing and fixing precast R.C.C. slabs- ` 66.63 lakh.

Testing less number of samples/no sample of precast R.C.C. slabs was tantamount to acceptance of slabs without full assurance of quality and resulted in irregular payment of ` 66,62,678.

In terms of S.E.(Proj.)’s Circular No.D/121/EE-P-III/06 dated 25.9.2006,

frequency of testing of samples required to be drawn from precast R.C.C. slabs is

as follows.

Upto - 50 sq.m. - 1

51 - 100 sq.m. - 2

101 - 200 sq.m. - 3

201 - 300 sq.m. - 4

301 - 500 sq.m. - 5

or as decided by Engineer-in-Chief

Four Engineering divisions awarded 22 works for ‘Improvement of

Roads/drains etc. which interalia involved an item relating to providing & fixing

precast R.C.C. slabs. The contractor provided and fixed precast R.C.C. slabs but

the department got less number of samples tested/no sample tested from

Municipal Lab in contravention of ibid Circular. Testing less number of samples/

no sample was tantamount to acceptance of precast R.C.C. slabs without

required level of assurance of quality and resulted in irregular payment of

` 66,62,678 to the contractors as detailed in Annexure ‘D’. The division wise

breakup is as under:-

S.N. Division No. of cases Amount (`)

1 E.E. (M-I), Rohini Zone 9 15,15,658 2 E.E. (Pr-I),Rohini Zone 7 16,75,493 3 E.E. (M-IV), Rohini Zone 4 7,97,040 4 E.E. (Pr),Narela Zone 2 26,74,487 22 66,62,678

Further, as per description of the item, the casting of these slabs was to be

re-inforced with 96Kg. per cum. of RCC including lapping all four sides with M.S.

Sheet 1.6 mm thick and fixing in position complete. A scrutiny of the test

certificates/result of these samples revealed that only compressive strength of

34

the cement concrete of RCC slab was got tested by the Municipal Lab. No tests

were conducted to provide assurance that the RCC slabs provided and fixed by

the contractor were actually re-inforced with 96 kg. per cum of RCC and that all

four sides were lapped with MS Sheet 1.6 mm thick.

Thus non testing/less testing of required number of R.C.C. slabs samples

resulted in irregular payment of ` 66,62,678 to the respective contractors.


2012 to December, 2012. The Executive Engineer (M-IV), Rohini Zone replied

(1.10.2013) that clear cut direction has been issued to all J.E./A.Es. that they

must follow the guidelines regarding testing of samples of R.C.C. slabs.

However, as far as quality is concerned, till date, no such complaint has been

received from any agency against this works and it has been ensured from

technical point of view that there is no compromise against quality in this work.

The recovery of ` 12,600 in respect of testing charges has been made for less

samples sent.

Reply furnished by the department is not acceptable in audit as mere

recovering the testing charges of ` 12,600 is not the solution of rectifying the

irregularity instead the department should follow the directions of S.E. (Proj.)

strictly. Also it was not mentioned in the reply as to why tests were not

conducted to provide assurance that the R.C.C. slabs provided and fixed by the

contractor were actually re-inforced with 96 kg.per cum of R.C.C. and that all 4

sides were lapped with M.S. Sheet 1.6 mm thick. Reply from other divisions has

not been received so far (October, 2013).

(MCA/RS/DP-13(N)/2011-12)

35

13. Irregular payment of Ready Mix Concrete- ` 37.37 lakh.

Execution of providing & laying R.M.C. (M-25) work did not match with its supportive records/documents. This puts question mark on the veracity of actual execution of entire work of P/L RMC which has resulted in irregular payment of ` 37,37,136.

A work “Development work in approved colony in Rohini S/H-

Strengthening of 6 mtr. Road in G-Block Sector 15, Rohini” was awarded to M/S

Amar Const. Co. vide W.O.No.EE(Project)Rohini(EE-Brij-lV)/TC/2008-2009/69

dated 2.3.2009 at a contractual amount of ` 60,36,059 with the completion

period of 8 months. As per 3rd & Final bill, the work was started on 18.3.2009

and completed on 18.8.2009 at a total cost of ` 60,29,808.

Records disclosed following irregularities.

(a) As per Abstract of cost entry of Ist Running Account Bill made in the M.B.

No.23379 at page/22, the actual date of start of work (ADOC) was shown

as 18.3.2009 whereas as per first record entry made in respect of

execution of Ist item of work viz. ‘earth work in excavation…….’ At page/1

of the M.B., the work was shown started on 1.5.2009.

(b) For the execution of work ‘Providing & Laying R.M.C.’ the contractor

procured 1060 cum of RMC (M-25) from M/s Vikas, M/s Enpeecon & M/s

Shaila Enterprises during the period 2.4.2009 to 12.8.2009 and laid

1051.52 cum of RMC. The samples of RMC were sent to Municipal lab for

testing as per details given in the table below.

S.N. Name of RMC

supplier Date of

receipt of R.M.C. (M-25)

Qty. of R.M.C. laid (cum)

No. & date of lifting of samples

Date of sending samples

1 Vikas 2.4.2009 37.50 Nil Nil 2 Shaila

Enterprises 8.4.2009 80.00 Nil Nil

3 Vikas 22.4.2009 72.00 Nil Nil 4 Vikas 23.4.2009 74.00 Nil Nil 5 Shaila

Enterprises 24.4.2009 40.00 1 & 2/ 24.4.2009

(7days) 1.5.2009

6 Shaila Enterprises

27.4.2009 60.00 3 to 5/ 27.4.2009 4.5.2009

7 Vikas 4.5.2009 67.00 Nil Nil 8 -- -- Nil 6 to 9/ 8.5.2009

(7days) 15.5.2009

9 Vikas 11.5.2009 88.50 Nil Nil 10 Vikas 15.5.2009 70.50 Nil Nil 11 Vikas 26.5.2009 14.50 Nil Nil 12 Vikas 27.5.2009 44.50 Nil Nil

36

13 Vikas 28.5.2009 37.5 (entered in RMC

register)

Nil Nil

14 Vikas 29.5.2009 22.5 Nil Nil 15 Enpeecon

Enter prises 28.5.2009 60.00 10 to 12/

28.5.2009(28days) 25.6.2009

16 Enpeecon Enter prises

29.5.2009 60.00 (53 cum not

entered in RMC register)

13 to 15/ 29.5.2009 (28days)

26.6.2009

17 -- -- Nil

16 to 18/ 18.6.2009

25.6.2009

18 -- -- Nil 19 to21/19.6.2009 26.6.2009 19 Vikas 12.7.2009 44.50 Nil Nil 20 Shaila

Enterprises 18.7.2009 72.00 Nil Nil


19.7.2009 34.00 Nil Nil

22 Vikas 30.7.2009 75.00 Nil Nil 23 -- Nil Nil 22 to 24/

31.7.2009(7days) 7.8.2009

24 -- Nil Nil 25 to 26/ 3.8.2009 (7days)

10.8.2009


12.8.2009 6.00 Nil Nil

Total 1060.0

It would be seen from the above table that in all, 26 samples (20 for

7 days testing & 6 for 28 days testing) were lifted for testing in Municipal Lab.

è Out of 26 samples, 15 samples were lifted on dates when there was no

receipt/procurement of R.M.C. (M-25).

è Out of 1060 cum R.M.C. received/procured, no sample (which works out to

42 in numbers) for laying 831.50 cum R.M.C. was lifted/sent for testing in

Municipal Lab.

è After execution of certain items of work (viz. earthwork in excavation/

demolition of C.C. work, earthwork in trenches, P/L Cement Concrete

1:5:10, supply, stacking and laying of brick aggregate etc. etc.) which

were to be preceded by P/L R.M.C., the providing & laying of 363.50 cum

R.M.C. (M-25) was shown done on 20.5.2009 which was procured from the

R.M.C. suppliers during 2.4.2009 to 27.4.2009 i.e. one month not only

before the commencement of the actual work on 1.5.2009 but also before

execution of other items of work which were to be preceded for P/L R.M.C.

but got done upto 19.5.2009.

è 226 cum R.M.C. (155.50 cum procured on 1.5.2009 & 70.50 cum on

18.5.2009) procured 2 to 9 days before start of execution of this item of

work on 20.5.2009.

37

Thus execution of providing & laying R.M.C. (M-25) work on 20.5.2009 did

not match with its supportive records/documents.

(c) Above table further disclosed that the contractor procured 470.50 cum of

R.M.C. (M-25) during 26.5.2009 to 12.8.2009, but as per record entry

made in M.B., only 626.34 cum of R.M.C. (M-25) (838.93 cum – 212.59

cum) alone was shown laid on 12.8.2009. Thus again execution of

‘providing & laying R.M.C. (M-25)’ work on 12.8.2009 did not match with

its supportive records/documents.

(d) Out of 1060.00 cum of RMC (M-25) procured by the contractor, 90.5 cum

(53+37.5 cum) of RMC (M-25) was not entered in RMC register.

This all puts question mark on the veracity of actual execution of entire

work of P/L RMC. This has resulted in irregular payment of ` 37,37,136 (1051.52

cum X 4356.50 – 18.42%).

The irregularity was brought to the notice of the department in April 2011.

The Executive Engineer (Pr.) Rohini replied (10.5.2013) that the date of receipt of

invoice from the supplier is the date when the contractor has ordered the RMC to

the supplier and it is not the date when it is actually provided at site, because

against the particular order of RMC, the same was procured from the supplier in

parts on various dates as per the availability of the site and the date of

procurement of RMC of each tipper. All the samples were sent on the dates when

the work was executed. However, against the total requirement of 53 samples,

26 Nos. samples were sent to Mpl. Lab and 56 Nos. of RMC samples were tested

at the plant of various suppliers and was found in order. Accordingly, 26+86=82

Nos. of RMC samples were got tested against the total requirement of 53 Nos. of

RMC samples and as such the RMC laid was at site as per specifications and work

was executed at site.

Reply furnished by the department is not acceptable on the following

points.

(a) As per Delivery Challan, 363,50 cum RMC (M-25) was provided and laid

during the period 2.4.2009 to 27.4.2009 i.e. prior to the start of this work

01.05.2009 which was neither possible nor feasible. In case the record

entries were made on a later date reasons for that have not been

38

specified. These entries should have been made prior to the date of

providing & laying of RMC since it was not possible to measure the hidden

items after laying of RMC, reasons need to be recorded.

(b) Supporting documents in regard to showing the action of booking of RMC

and testing of samples done at RMC plant were not submitted. Also the

copy of sample test register and copy of bifurcation statement of each

batch mix received from different manufactures and got approved from

third party was not submitted. RMC procured from M/s Vikas was never

got tested from the third party or Municipal Lab and all the RMC received

has been shown tested from RMC plant whereas the RMC procured should

have been tested at Municipal Lab or Lab of IIIrd Party in addition to the

testing done by RMC Plant. Even the reports of the samples tested by

RMC plant were not enclosed by the department.

(c) Most of the samples mentioned at Sl. No. 8,17,18,23 & 29 of table which

were shown sent to Municipal Lab for testing, no RMC was shown procured

on these related dates by the divisions. The source of the lifting of

samples was not made known and in absence of any procurement of RMC

in these dates, it was not clarified that how these samples were related to

this particular work.

(d) Earlier the audit has taken the date given on delivery challans as the date

of delivery but now as per reply it has been stated as the date of booking

and separate dates of delivery has been mentioned but the samples date

relates to the delivery date of first batch. No sample was taken from the

receipt of RMC shown received on these dates against the single booking

mentioned at Sl. No. 5, 6 & 16.

(MCA/RS/DP-2(N)/2011-12)

39

14. Excess payment due to non deduction on account of decrease in price of steel re-inforcement bars under Clause 10 CA- ` 15.32 lakh.

No recovery on account of decrease in price of steel re-inforcement bars during the period of completion of work, was made from the bills of the contractors.

In terms of Clause 10 (CA) regulating payment due to increase/decrease in

prices of cement, steel re-inforcement bars and bitumen incorporated in the

N.I.T. in pursuance of Planning department’s letter No.D/EE(P)-III/27/2006-07

dated 19.5.2006, if after submission of the tender, the prices of bitumen,

cement & steel re-inforcement bars incorporated in the work (not being a

material supplied from MCD Store) increase (s) beyond the price (s) prevailing at

the time of the last stipulated date for receipt of tender for the work, then the

amount of contract shall accordingly be varied and provided further that any

such increase shall not be payable if such increase has become operative after

the stipulated date of completion of work (including extension, if any) in

question.

In the event, the prices of bitumen, cement & steel re-inforcement bars

required for execution of work decrease, the M.C.D. shall in respect of the

quantity of bitumen, cement & steel re-inforcement bars incorporated in the

work be entitled to deduct from the dues of the contractor, such amount as shall

be equaling to the amount worked out on the basis of decrease in ex-refinery

price of bitumen (basic cost + excise + sales tax) and whole sale price index of

cement & steel re-inforcement bars as published by Economic Advisor to

Government of India, Ministry of Commerce & Industry and base price of cement

and / or steel re-inforcement bars prevailing as on the last stipulated date of

receipt of tender and for the period under consideration.

The Executive Engineer (Project-I) & (Project-II), Rohini Zone awarded four

work relating to construction of Community Hall & construction of class rooms,

computer room store etc. at M.C. Primary Schools. It was noticed that though the

rates/Whole Sale Price Index of steel reinforcement bars used in the execution of

the respective works were found lower during the period of completion of work

as compared to the rates applied by the department at the time of working out

the justification for the award of work in each case but the department did not

40

effect recovery on this account while passing the bills for payment. Thus an

amount of ` 15,32,041 remained un-recovered from the contractors as per

details given below:-

S. N. Work Order No. & date

Qty. of Reinforcement (MD Bar)

(Kg)

Price of Steel bar taken in

JOR (per Kg)

(`)

Price Index Diff. P.Kg

(`)

Amount recoverable on account

of Price de-

escalation

At the time of hash

submission

At the time of execution

Qty. x Rate x diff./ Price

index (Hash sub.)

(`) EE (Pr.-I) Rohini Zone 22.9.2008

1. 68/29.01.2009 Ist R.A.Bill 23887.84 Dt.6.8.2009

43.00 335.80 Average Rate 2/09 to 7/09

282

53.80 1,64,569

IInd R.A.Bill 21660.66 Dt.16.11.2009

43.00 335.80 Nov’09 302.2

33.6 93,196

IIIrd R.A. Bill 20288.31 Dt 30.12.2009

43.00 335.80 Dec’09 302.2

33.6 87,292

IVth R.A. Bill 12363.39 Dt 15.2.2010

43.00 335.80 Feb’10 302.2

33.6 53,194

Vth R.A. Bill 3245.78 Dt 13.4.2010

43.00 335.80 Mar’10 304

31.8 13,217

VIth R.A. Bill 8240.60 Dt 14.6.2010

43.00 335.80 June’10 340.9

(-)5.1 (-)5,382

VIIth R.A. Bill 4440.95 Dt 13.10.2010

43.00 335.80 Average Rate 6/10 to 10/10

341.72

(-)5.92 (-)3,367

VIIIth R.A. Bill 1172.30 Dt 24.3.2011

43.00 335.80 Average Rate 10/10 to 3/11

358.15

(-)22.35 (-)3,355

Total 3,99,364

EE (Pr.-II) Rohini Zone 1.8.2008 2. 1/13.10.08 Ist R.A.Bill 21947.75

Dt 18.3.2009 49.00 335.80 Average Rate

11/08 to 3/09 303.44

32.36 1,03,637

IInd R.A.Bill 39341.75 Dt 16.6.2009

49.00 335.80 June’09 282

53.8 3,08,852

IIIrd R.A. Bill 9895.54 N.A

49.00 335.80 July’09 282

53.8 77,685

IVth R.A. Bill 12606.99 N.A

49.00 335.80 Sept’09 302.2

33.6 61,811

Vth R.A. Bill 2346.23 Dt 3.10.2009

49.00 335.80 Sept’09 302.2

33.6 11,503

Total 5,63,488 3. 4/14.11.08 1.8.2008

Ist R.A.Bill 14365.66 Dt 26.3.2009

49.00 335.80 Average Rate 12/08 to 3/09

297.78

53.8 1,12,778

IInd R.A.Bill 23019.59 N.A

49.00 335.80 July’09 282

53.8 1,80,715

IIIrd R.A. Bill 7584.20 Dt 23.9.2009

49.00 335.80 Augt’09 302.2

33.6 37,185

Total 3,30,678 4. 51/10.10.08 11.3.2008

Ist R.A.Bill 40228.29 Dt 30.3.2009

33.00 317.7 Average Rate 11/08 to 3/09

303.44

14.26 59,586

IInd R.A.Bill 41601.82 Dt 6.8.2009

33.00 317.7 Average Rate 4/09 to 7/09

282

3 1,54,268

IIIrd R.A. Bill 15314.65 N.A

33.00 317.7 Sept’09 302.2

15.5 24,657

Total 2,38,511 Grand Total 15,32,041

41

The irregularity was brought to the notice of the department in June, 2012,


(MCA/RS/DP-11(N)/2011-12)

42

15. Loss due to non-providing of item of deduction for disposed soil not leveled and neatly dressed in the Bill of Quantities and bestowing undue payment to contractors- ` 8.53 lakh.

In 12 work orders, non-providing of item of deduction for disposed soil not leveled and neatly dressed, has not only deprived the Corporation to effect recovery of ` 8,53,025 but also bestowed undue favour to the contractors.

DSR 2007 provides following items for Earth work:

Code No.

Description of item Unit Rates/cum (`)

2.6.1 E/w in ex. exceeding 30 cm in depth……. Disposed soil to be leveled and neatly dressed all kind of soil

cum 101.85

2.36 Deduct for disposed soil not leveled and neatly dressed (against item no. 2.6 & 2.7)

cum 13.85

During the course of Audit of various Civil Divisions of MCD it was

observed that while preparing the estimates for the execution of different type of

works the division was/is providing an item for earth work in excavation…. Under

code 2.6.1 ibid but not providing the item under code 2.36 ibid for deduction for

disposed soil in case not leveled and neatly dressed. Even the Planning

department while approving the estimates/working out the justification of rates

did not ask for providing this item in the estimates.

On being taken up the issue of (i) non-providing of item under code 2.36 of

DSR in the estimates where disposed soil is not leveled and neatly dressed &

(ii) non-effecting of recovery on this account as per rates (i.e. `13.85 per cum)

provided in the DSR by audit in March, 2012, the Planning department vide letter

No.D/02/EE(P)III/2012-13 dt.12.4.2012 clarified that the item 2.36 has no

relevancy with justification unless it is the part of BOQ of the corresponding

tender. This item corresponds to the site conditions and if it is not desirable to

dress up the excavated soil at site then this item becomes effective and the

deduction should be made from the respective item of excavation. However,

final action is to be taken at divisional level as per site conditions in this regard.

It is thus very clear that the department is required to make deduction for

disposed soil not leveled and neatly dressed @ ` 13.85 per cum against item

43

provided under Code No. 2.6.1 in respect of the quantity remaining undisposed

and undressed.

The Executive Engineer (Project), C.L. Zone awarded 12 works during

2009-10 & 2010-11 which inter-alia included an item relating to Earth Work in

excavation………… under Code 2.6.1 above but did not include its

allied/corresponding item relating to deduct for disposed soil not leveled and

neatly dressed under Code 2.36 above.

Thus non-providing of item of deduction for disposed soil not leveled and

neatly dressed, has not only deprived the Corporation to effect recovery of

` 8,53,025 in 12 work orders as details given below but also bestowed undue

favour to the contractors to the said extent:-

S.N. W.O. No. &

Date Qty. of E/W excavated

(cum)

Qty. carried to SLF site (cum)

Rate/cum %age Above (A) Below(B)

Amount

(`) 1 75/24.9.2009 1407.04 1138.87 13.85 19.50%A 18,849 2 46/6.8.2010 21420.16 13279.43 13.85 24.08%A 2,28,208 3 48/17.3.2010 15614.34 11325.55 13.85 14.50%A 1,79,603 4 175/04.02.2010 2590.19 2042.77 13.85 3.33%B 27,350 5 182/10.03.2010 4808.79 4808.79 13.85 36.63%A 90,998 6 245/01.04.2010 3222.39 3222.39 13.85 35.35%A 60,407 7 209/25.03.2010 2637.26 571.23 13.85 42.42%A 11,268 8 205/25.03.2010 1672.59 1672.59 13.85 15.65%A 26,791 9 187/10.03.2010 2015.93 2015.93 13.85 56.56%A 43,713 10 171/20.01.2010 7187.63 7187.63 13.85 18.21%A 1,17,676 11 181/06.03.2010 1221.26 1221.26 13.85 48.29%A 25,082 12 127/20.11.2009 1330.15 1330.15 13.85 25.28%A 23,080 Total 8,53,025

The irregularity was brought to the notice of the department in October,


(MCA/RS/DP-3(N)/2011-12)

44

16. Payment of Ready Mix Concrete without verifying challans- ` 5.70 lakh.

Payment amounting to ` 5,70,400 was released on the basis of manual delivery challans without verification as the challans No. of succeeding dates were found in descending order in comparison to challans No. of preceeding dates.

Para 5.8.8.9.4 & 5 of C.P.W.D. Specifications 2002 for cement mortar,

cement concrete and R.C.C. works inter-alia provides that Ready Mix Concrete

(R.M.C.) manufacturer/supplier shall, alongwith each batch of concrete delivered

to the placement contractor, give him a concrete delivery ticket. The supplier

shall give copies of all such delivery tickets to the Engineer-in-Charge for his

record and also get duplicate copies of such delivery tickets duly received and

signed from the contractor. Further R.M.C. as supplied by the manufacture and

as placed by the contractor shall in no way be different from the specifications of

concrete as approved by the Engineer-in-Charge.

Further in terms of Section 10.5 of C.P.W.D. Works Manual, 2007 in case of

works where R.M.C. is stipulated to be used from an approved sources/

manufacturers, the computerized dispatch slips that are sent with each dispatch

of R.M.C. shall be kept on record.

It was noticed that Executive Engineer (M-I), Narela awarded two work

orders during 2011-12 for improvement of lane by providing R.M.C. and

improvement of parking in Zonal office (Narela) to M/s Om Construction

Company. Both the works were completed at a total cost of ` 2,70,148 and

` 3,38,495 respectively.

The manual delivery challans and Final bills/M.B. No.18847 disclosed the

following irregularities:-

1- The contactor procured R.M.C. (M-25) from M/s R.C.C. Enterprises on

5.8.2011 and 18.8.2011 and laid the same on these dates. Samples of

R.M.C. (M-25) were also tested for 7 days testing on 12.8.2011 &

25.8.2011 respectively. But as per bills/M.Bs., the contractor was paid for

R.M.C. (M-20).

45

2- The challan No. of succeeding dates cannot be in descending order.

However challan No. of succeeding dates were found in descending order

in comparison to challan No. of preceding dates as per the following.

S.N. Work Order No.

& Date Quantity of R.M.C.-M-20 grade laid

(M3)

Challan No. & Date vide which R.M.C. (M-25) supplied

Rate + C.E. (Per cum.)

(`)

Amount

(`)

1 144/29.7.2011 74.99 3264 to 3274 dated 5.8.2011

4307.55 (-) 147.30

4160.25

(+) 8.50%

3,38,495

2 140/29.7.2011 52.39 3257 to 3263 dated 18.8.2011

-do- (+) 6.40%

2,31,905

Total 5,70,400

3. Making payment for providing and laying RMC (M-20) instead of making

payment for RMC (M-25) actually procured and laid by the contractor

creates suspicion about the veracity of execution of item of work- P/L RMC

amounting to ` 5,70,400.

4. Acceptance of manual delivery challans instead of computerized delivery

challans was also in disregard of Section 10.5 of C.P.W.D. Works Manual,

2007.

The irregularity was brought to the notice of the department in January,


(MCA/RS/DP-18(N)/2011-12)

46

17. Overpayment towards laying Water Bound Macadam- ` 5.06 lakh.

Payment for laying of water bound macadam was made on the basis of net quantity of coarse aggregate supplied and stacked at site instead of taking 80% of the net quantity of coarse aggregate resulting in overpayment of ` 5,05,882 .

Section 404.2.6 of Specifications for Road & Bridge works of Indian Road

Congress, Ministry of Shipping, Road Transport & highways lays down the

approximate quantities of coarse aggregate (90-45 mm, 63-45 mm and 53-22.4

mm) required to be stacked for 100 mm / 75 mm compacted thickness of Water

Bound Macadam (W.B.M.) base coarse for 10 sqm area in TABLE 400-9. Based

on its average requirement and least requirement, the percentage of stone

aggregate that gets reduced during compaction/W.B.M is indicated against each

as per details given in following table.

S. N.

Size Range Required quantity

(M3)

Average quantity required

(M3)

Compacted thickness

(M)

Percentage of Stone Aggregate reduce during compaction/WBM

Based on average

requirement

Based on least

requirement 1 90 mm - 45 mm 1.21 to 1.43 1.32 100 24.24% 17.31% 2 63 mm - 45 mm 0.91 to 1.07 0.99 75 24.24% 17.58% 3 53 mm - 22.4 mm 0.91 to 1.07 0.99 75 24.24% 17.58%

It would be seen from the above analysis that the net quantity of supply

& stacking of stone aggregate (i.e. after allowing 7.5% on account of void)

is reduced by 24.24% based on average requirement and 17.31% to

17.58% based on least requirement during the course of compaction/

W.B.M. Thus it can be reasonably expected that compaction would be

around (24.24% + 17.31% = 20.77%).

2

Further, in terms of DSR-2002 & 2007 and also as per the approved item

No.10 & 11 circulated by the Planning department vide their letter No.

D-37/EE(P)III/ 2003 dated 14.1.2003, the payment of laying WBM is made on

cubic metre basis (code 17.6 of DSR-2002 refers). Thus, the department is

required to work out and record in the measurement book the quantity of

laid/consolidated/ compacted WBM.

47

The records disclosed that seven Engineering divisions awarded 35 work

orders relating to metalling and premixing of road and made payment for laying

of WBM without working out the quantity of the laid/consolidated/compacted

thickness of WBM. The department had adopted the net quantity of coarse

aggregate stacked as the quantity of compacted W.B.M. instead of taking 80% of

the net quantity of coarse aggregate as the quantity of compacted WBM.

Thus making the payment for laying WBM on the basis of net quantity of

supply and stacking of coarse aggregate instead of 80% thereof resulted into an

over-payment of ` 5,05,882 to the respective contractors in 35 cases as

detailed in Annexure ‘E’. The Division-wise break-up is as under:-

S. N. Name of the Division No. of Cases Amount (`)

1 Ex. Engg. (M-I) Rohini Zone 4 71,070 2 Ex. Engg. (M-IV) Rohini Zone 9 2,12,732 3 Ex. Engg. (Pr.) Narela Zone 12 1,59,904 4 Ex. Engg. (M-II) K.B. Zone 3 14,891 5 Ex. Engg. (M-III) Rohini Zone 1 5,117 6 Ex. Engg. (M-III) Civil Line Zone 5 28,167 7 Ex. Engg. (M-II) City Zone 1 14,001 35 5,05,882


2012 to March, 2013, but no reply has been received so far (October, 2013).

(MCA/RS/DP-15(N)/2011-12)

48

18. Incomplete execution of premixing work defeating the purpose of work of improvement of a road- ` 4.75 lakh.

As per estimate vis-a-vis schedule of quantities 1200 sq.m road was to be improved by way of metalling and premixing against which only 120 sq.m. road was improved. No test result reports of Municipal lab in support of premix work on even 120 sq.m. area (viz. premix carpet surfacing and seal coating) were found placed on record.

Work for “Improvement/ Development of road by providing metalling and

premixing from flood drain from Kanoda (Haryana Border) C- 28 Bawana in

Bawana” was awarded to M/s Shyam Lal Gupta at a contractual amount of

` 4,75,727 vide W.O. No. EE- Project Narela SYS/2010-11/85 dated 31.3.2011

with a completion period of 2 months. As per measurement book, the work was

started on 31.3.2011 and completed on 30.5.2011 at a cost of ` 4,75,700. As per

the estimate vis-a-vis schedule of quantities, 1200sq.m road was to be improved

by way of metalling and premixing.

A review of the records disclosed as follows:-

- As per estimate, 180 cum stone aggregate of specified size was to be laid

in W.B.M. against which quantity executed worked out to 311.96 cum.

This wide variation of 73.31% between estimated quantity and the

executed quantity indicated that the estimate was prepared without due

regard to the site conditions.

- The road surface area of 1200 sq.m was to be improved by way of

providing and laying tack coat, premixed carpet surfacing and providing &

laying seal coat with each work amounting to 1200sq.m. It was noticed

that these items were executed each to the extent of only 120sq.m. This

indicated that 90% of surface area of the laid W.B.M. remained without the

execution of these items and the improvement of the road remained

unexecuted to this extent. Yet, the work treated as completed thereby

leaving the road susceptible to deterioration and thus, the very purpose of

improvement of the road, was defeated.

- No test result reports of Municipal lab in support of premix work on even

120 sq.m. area (viz. premix carpet surfacing and seal coating) were found

49

placed on record. In its absence veracity of the execution thereof puts

question mark.

The irregularity was brought to the notice of the department in December,


(MCA/RS/DP-29(N)/2011-12)

50

19. Irregularities in the execution of works- ` 3.94 lakh.

Laying of R.M.C. (20.12.2007 & 24.12.2007) before execution of brick masonary (22.4.2008 to 23.4.2008 & 1.9.2008 & 13.9.2008) is beyond comprehension and creates suspicion about the actual execution of work amounting to ` 3,93,862

The Executive Engineer (M-II), City Zone awarded two works for

‘Development to gali from H.No. 982 to 1037, Masjid wali gali by providing C.C. in

area Jama Masjid Lanes bye lanes in ward No. 83, City Zone” and “Improvement

to Gali Masjid Sayad Rafai, Gali Jaat Wali, Gali Chhote Chand wali, Gali Kaliem Ka

Moar in Pahari Bhojla Area in ward No. 83, City Zone” to M/s Shree Madhav Builders

and M/s Jatinder Builders vide work orders No. EE(M)-II/CZ/2007-08/83 dated

17.12.2007 and EE(M)-II/CZ/2007-08/133 dated 17.12.2007 at contractual

amount of ` 1,98,700 and ` 1,95,523 respectively with the completion period of

3 months each. Both the works were started on 25 and 26.3.2008 and

completed on 30.1.2009 and 8.9.2008 at a total cost of ` 1,98,366 and

` 1,95,496 respectively.

The execution of certain items of work provided in the schedule of

quantities was required to be done in the following chronological order.

Item 8 - Constructing brick masonary road gully chamber ……….

Item 9 - Constructing brick masonary circular type manhole …….

Item 10- Supplying/stacking of brick aggregate 50 mm N.S.

Item 11- Laying brick aggregate 50 mm N.S. including screening, sorting & spreading …….

Item 12- Providing/laying ready mix concrete M-20 grade ………

The execution of above items of work as shown in two sets of record (viz

(i) M.B.; & (ii) Cement Register & Delivery Challans of R.M.C.) was found at

variance/contradictory with each other as per the followings:

Item of work executed Date of execution as per Cement Register & Delivery Challans of R.M.C.

Date of execution as per M.B.

W.O.No. 83 dated 17.12.07

W.O.No. 133 dated 17.12.07

W.O.No. 83 dated 17.1207

W.O.No. 133 dated 17.12.07

(i) C/o B M Gully Chambers- (8 & 12 Nos.)

22.4.2008 to 23.4.2008

28.8.2008 to 4.9.2008

23.4.2008 01.9.2008

51

(ii) C/o B M Manhole- 7 & 2 Nos.

22.4.2008 to 23.4.2008

28.8.2008 to 4.9.2008

23.4.2008 13.9.2008

(iii) S/s Brick aggregate

Not related with above documents

28.8.2008 to 4.9.2008

23.4.2008 13.9.2008

(iv) Laying brick aggregate



23.4.2008 13.9.2008

(v) P/l R.M.C.- 42 m3

/40 m3 24.12.2007 20.12.2007 23.4.2008 13.9.2008

It would be seen from above that as per Cement Register & Delivery

Challans of R.M.C., providing and laying of R.M.C. (Item No.12) was done on

24.12.2007 and 20.12.2007 respectively though construction of brick masonary

road gully chamber (Item No.8) and construction of brick masonary circular type

manhole (Item No.9) which were to be executed before laying R.M.C. were done

during the period from 22.4.2008 to 23.4.2008 and 1.9.2008 & 13.9.2008.

Laying of R.M.C. before execution of brick masonary is beyond comprehension

and creates suspicion about the actual execution of work amounting to

` 3,93,862 (` 1,98,366 + ` 1,95,496)

The irregularity was brought to the notice of the department in January,


(MCA/RS/DP-16(N)/2011-12)

52

20. Overpayment towards providing & laying Ready Mix Concrete- ` 3.79 lakh.

While framing the estimates for ‘Development/Improvement of roads/lane/ gali’ the rate of the item – providing and laying Ready Mix Concrete M-25 & M-20 grade not requiring re-inforcement of steel bars should have been taken as ` 4369.25 per cum (M-25) and ` 4221.95 per cum (M-20) but actually adopted rates were ` 4471.25 per cum & ` 4323.95 per cum respectively. This resulted in overpayment of ` 3,79,179 to contractors.

A test check of record of three Engineering divisions (M-III, Rohini Zone,

M-III, Civil Line Zone and M-II, City Zone) for the year 2011-12 disclosed that in

preparing the estimates for ‘Development/Improvement of road/lane/gali’, the

department had been inter-alia including an item relating to providing and laying

Ready Mix Concrete M-25 & M-20 @ ` 4,471.25 per cum and ` 4323.95 per cum

respectively based on rate provided in D.S.R.-2007 (Item No.16.75 & 16.76).

However, an analysis of the said rate as available in Delhi Analysis of Rates-2007

disclosed that in the computation of the rate of ` 4,471.25 per cum, labour

components on account of Mason, Beldar & Bhisti were included as under which

were applicable for R.M.C.-M-25 grade with re-inforcement for steel bars (Item

No.5.37).

(`) Mason 24.91 Beldar 270.50 Bhishti 124.60

420.01

Since, in the pavement of R.M.C. for road/lane/gali etc., the steel bars (viz.

re-inforcement for R.C.C. work) were not used, the department should have

recomputed the rate of this item by including the labour component on account

of Mason, Beldar & Bhisti which was applicable in respect of providing & laying in

position C.C. all work (Item No.4.1.1) as under:

(`) Mason 14.66 Beldar 220.46 Bhishti 96.92

332.04

Based on above, the rate of this item viz. R.M.C.-M-25 grade not requiring

re-inforcement of steel bars works out ` 4,369.25 per cum [4471.25 – 102

(` 420.01 – ` 332.04 = ` 87.97 + 1% W.C. + 15% C.P. on account of labour

53

component)] & ` 4221.95 (` 4,369.25 deduct ` 147.30 for using M-20)] and this

should have been taken into account while framing the estimates for such

works, but this was not done. This has resulted in an overpayment of

` 3,79,179 in 44 work orders as detailed in the Annexure ‘F’. The division-wise

breakup is as under:-

S. N. Name of Division No. of cases Amount (`)

1 Ex. Engg. M-lII, Rohini Zone 8 31,206

2 Ex. Engg. M-III, Civil LIne Zone 24 2,31,047

3 Ex. Engg. M-II, City Zone 12 1,16,926

44 3,79,179


2012 to March, 2013, but no reply has been received so far (October, 2013).

(MCA/RS/DP-7(N)/2011-12)

54

21. Review of Ayurvedic Panchkarma Hospital, Padam Nagar, N.D.M.C.

Ayurvedic Panchkarma Hospital, Padam Nagar failed to appeal to patients residing in its catchment area as Panchkarma Therapy was not given to any patient since the opening of the hospital on 14.2.2007. Its dwindling attractiveness even in regard to general Ayurvedic treatment is further question mark on the quality of service rendered by hospital doctor/ staff. There is a need to take a serious call on improving the utilization of services of doctors and infrastructure of this hospital. The hospital be run as full-fledged Ayurvedic hospital without the pretence of its being Panchkarma hospital and may be strengthened accordingly.

Introduction

Panchkarma is one of the theraputic procedures in Ayurveda. It is aimed at

radical elimination of disease causing factors and maintains the equilibrium of

body tissues (dhatus) and humours (doshas) data. The five fold measures

adopted for this therapy for internal purification of body system are Vaman,

Virechan, Anuvasana, Asthapana & Nasya. Panchkarma therapy is believed to

be very effective in the management of autoimmune disorders, rheumatic

arthritis, bronchial asthma, GIT disorders & mental diseases.

Health department of MCD has been providing preventive, curative &

promotive health services to a large section of population in Delhi. The available

infrastructure is also being used for promoting the management of Panchkarma.

Before initiating proposal for opening of first Panchkarma Hospital in Prashant

Vihar, a team of 9 members went to make a physical study of Panchkarma Unit

functioning in Trivandrum, Kerala on 22.6.2001. The study report was not

produced to Audit.

MCD started with establishing a Panchkarma Hospital at Prashant Vihar,

Rohini under the name “Shri Madhav Rao Sadashiv Rao Golvalkar (Guruji) MCD

Panchkarma Therapy Hospital” during 2001-02 for which the Standing

Committee/Corporation vide Resolution No.260 dated: 27.8.2001 & 418 dated:

17.7.2002 approved the creation of posts in different categories like

R.M.S./Officer Incharge, Medical Officer, Staff Nurse, Compounder, Ward Boy,

UDC, LDC etc. Thereafter, 6 more Ayurvedic Panchkarma Hospitals were also

established one each in K.B.Zone, South Zone, S.P.Zone & Shahdara North Zone

and two in West Zone during 2005-06 to 2007-08.

55

The Standing Committee vide Resolution No. 148 dated 15.6.2006 and the

Corporation vide Resolution No. 195 dated 10.07.2006 approved the proposal for

opening of Ayurvedic Panchkarma Hospital at Padam Nagar and creation of

‘A’&’B’ posts. A budget provision of ` 150 lakh was made under Plan Head of

Account for the expenditure on salary, equipment, instruments, furniture,

medicines and miscellaneous items. This hospital was opened on 23.12.2006

with 12 rooms and OPD started on 14.2.2007.

Scope of Audit:-

The main object of Audit is to review/analyse the performance of the

hospital with regard to effectiveness/utilization of doctors alongwith para-medical

staff posted in the hospital and equipments & other assets purchased/installed

with respect to number of patients treated/cured.

Audit Comments:-

1. Poor performance of the hospital with respect to strength of doctors/ para-

medical staff and the patients treated/cured.

The Standing Committee vide Resolution No. 148 dated 15.6.2006 and

Corporation vide Resolution No. 195 dated 10.7.2006 approved the creation of

following posts for this hospital.

1. R.M.S One

2. Medical Officer (Ay.) Three

3. Compounder (Ay.) One

4. Masseurs Four (2 male+ 2 female) 5. Staff Nurse Four

6. Ward Boy Four

7. Sweeper Three

The hospital started functioning on 14.2.2007 with the following staff:-

1. R.M.S One

2. M.O. Three

3. Sweeper Three

56

Year-wise number of patients treated/cured with respect to the strength of

doctors/para-medical staff is as under:-

Year Doctors

and Para medical

staff

Numbers of patients treated with General Ayurvedic treatment

Average of patients treated by one doctor

with General Ayurvedic treatment

Remarks

Per month Per day 14.2.2007

to 31.12.2007

3/1 12896 409 16 No Panchkarma therapy was given

2008 4/1 14654 305 12 -do- 2009 4/1 9769 204 8 -do- 2010 4/1 7758 161 6 -do-

2011 3/1 3438 95 4 -do-

2012 3/1 9979 277 11 -do-

Jan., 2013 to March, 2013

3/3 2817 313 12 -do-

61,311

From the position given in the table it may be observed that

è Since the opening of hospital on 14.2.2007, no patient was treated with

Panchkarma Therapy. However, 61,311 patients were treated with

general Ayurvedic treatment during this period (14.2.2007 to March,

2013).

è General Ayurvedic treatment was availed by 14,654 patients during 2008.

However, number of patients who availed general ayurvedic treatment

showed drastic downward trend thereafter.

This indicated that the Panchkarma Therapy at this hospital failed to

appeal to patients residing in its catchment area as Panchkarma Therapy was

not given to any patients. Its dwindling attractiveness even in regard to general

Ayurvedic treatment is further question mark on the quality of service rendered

by hospital doctor/ staff.

2. Under utilization of services of Doctors

Though the hospital was opened for giving Panchkarma Therapy to the

patient, but it did not give Panchkarma Therapy to any patient. However, the

hospital treated 61,311 patients with general Ayurvedic treatment during the

period from 14.2.2007 to 31.3.2013. An analysis of trend disclosed that number

of patients treated decreased from 14,654 (2008) to 2,817 (31.3.2013). This

clearly indicated that the services of medical and para-medical staff were only

57

not being properly utilized for the purpose of providing Panchkarma Therapy and

utilization of their services even for providing general Ayurvedic treatment is on

the downtrend. Some of the probable reasons for poor appeal of this hospital to

any patient for Panchkarma Therapy could be as follows:

1. Masseurs, Compounder, Staff Nurse, Ward Boy/Aya were not

appointed/posted in the hospital.

2. The Health department failed to provide medicines and Panchkarma

technicians to this hospital and hospital failed to provide credible

services to the patients.

3. Wasteful expenditure on the purchase of instruments, equipments, furniture

etc. ` 6.98 lakh.

During 2006-07, the hospital incurred expenditure to the extent of

` 6,98,027 on the purchase of instruments, equipments, furniture etc. But these

items were lying unused in the hospital. Thus the expenditure of ` 6.98 lakh

incurred on the purchase of instruments, equipments and furniture has so far

remained practically non-productive.

4. Non production of records.

Following records/ information were not produced to Audit.

1. Purchase files of instruments, equipments, furniture and medicines.

2. Information regarding expenditure incurred on the construction/ renovation of building.

Audit Suggestion:-

Ayurvedic Panchkarma hospital has been loosing its appeal for both

Panchkarma Therapy and general Ayurvedic treatment. There is need to take a

serious call on improving the utilization of services of doctors and infrastructure.

Since the opening of the hospital on 14.2.2007 to March, 2013, no patient was

treated with Panchkarma therapeutic systems. There is hardly any point in

letting the Panchkarma therapy related infrastructure/staff to remain unused in

the hospital. It is, therefore, recommended that the hospital be run as

full-fledged Ayurvedic hospital without the pretence of its being Panchkarma

hospital and may be strengthened accordingly.

(MCA/RS/DP-27(N)/2011-12)

58

22. Review of Gyanchand Joshi Ayurvedic Panchkarma & Sidha Hospital, Karam Pura, Moti Nagar N.D.M.C.

Ayurvedic Panchkarma & Sidha Hospital, Karam Pura, Moti Nagar failed to appeal to patients residing in its catchment area as Panchkarma Therapy was not given to any patient since the opening of the hospital on 12.2.2007. Its dwindling attractiveness even in regard to general Ayurvedic treatment is further question mark on the quality of service rendered by hospital doctor/ staff. There is a need to take a serious call on improving the utilization of services of doctors and infrastructure of this hospital. The hospital be run as full-fledged Ayurvedic hospital without the pretence of its being Panchkarma hospital and may be strengthened accordingly.

Introduction

Panchkarma is one of the theraputic procedures in Ayurveda. It is aimed at

radical elimination of disease causing factors and maintains the equilibrium of

body tissues (dhatus) and humours (doshas) data. The five fold measures

adopted for this therapy for internal purification of body system are Vaman,

Virechan, Anuvasana, Asthapana & Nasya. Panchkarma therapy is believed to

be very effective in the management of autoimmune disorders, rheumatic

arthritis, bronchial asthma, GIT disorders & mental diseases.

Health department of MCD has been providing preventive, curative &

promotive health services to a large section of population in Delhi. The available

infrastructure is also being used for promoting the management of Panchkarma.

Before initiating proposal for opening of first Panchkarma Hospital in Prashant

Vihar, a team of 9 members went to make a physical study of Panchkarma Unit

functioning in Trivandrum, Kerala on 22.6.2001. The study report was not

produced to Audit.

MCD started with establishing a Panchkarma Hospital at Prashant Vihar,

Rohini under the name “Shri Madhav Rao Sadashiv Rao Golvalkar (Guruji) MCD

Panchkarma Therapy Hospital” during 2001-02 for which the Standing

Committee/ Corporation vide Resolution No.260 dated: 27.8.2001 & 418 dated

17.7.2002 approved the creation of posts in different categories like

R.M.S./Officer Incharge, Medical Officer, Staff Nurse, Compounder, Ward Boy,

UDC, LDC etc. Thereafter, 6 more Ayurvedic Panchkarma Hospitals were also

established one each in K.B. Zone, South Zone, S.P. Zone & Shahdara North Zone

and two in West Zone during 2005-06 to 2007-08.

59

The Standing Committee vide Resolution No. 662 dated 9.3.2006 and the

Corporation vide Resolution No. 788 dated 30.3.2006 approved the proposal for

opening of an Ayurvedic Panchkarma and Sidha Hospital at Karampura, Moti

Nagar and creation of category ‘A’ & ‘C’ posts. A budget provision of ` 130 lakh

was made under Plan Head of Account for the expenditure on salary, equipment,

medicines, furniture and miscellaneous items. This hospital was opened on

27.12.2006 and O.P.D. started on 12.2.2007.

Scope of Audit:-

The main object of Audit is to review/analyse the performance of the

hospital with regard to effectiveness/utilization of doctors alongwith para-medical

staff posted in the hospital and equipments & other assets purchased/installed

with respect to number of patients treated/cured.

Audit Comments:- 1. Poor performance of the hospital with respect to strength of Doctors/para-

medical staff and the patients treated /cured.

The Standing Committee vide Resolution No. 662 dated 9.3.2006 and

Corporation vide Resolution No. 788 dated 30.3.2006 approved the creation of

following posts for this hospital.

1. R.M.S One

2. Medical Officer (Ay.) Three

3. Compounder (Ay.) One

4. Masseurs Four

5. Yoga Thept. One 6. Staff Nurse Four

7. Ward Boy Four

8. Cook Two

9. Sweeper Three

10. UDC One

11. LDC One

12. Peon Two

13. Chowkidar Three

60

The hospital started functioning on 12.2.2007 with the following staff:-

1. R.M.S One

2. M.O. Three

3. Staff Nurse One

4. Compounder One

5. UDC One

6. Sweeper Three

Year-wise number of patients treated/ cured with respect to the strength

of doctors / para-medical staff is as under:-

Year Doctors and Para medical

staff

Numbers of patients treated with General Ayurvedic treatment

Average of patients treated by one doctor

with General Ayurvedic treatment

Remarks

Per month Per day 12.2.2007

to 31.12.2007

3/2 16,940 534 21 No Panchkarma therapy was given

2008 3/2 19,408 539 22 -do- 2009 3/2 13,971 388 16 -do- 2010 3/2 8,467 235 9 -do-

2011 3/2 7,578 210 8 -do-

2012 3/3 11,857 329 13 -do-

Jan., 2013 to March, 2013

3/3 2,847 713 28 -do-

81,068

From the position given in the table it may be observed that

è Since the opening of hospital on 12.2.2007, no patient was treated with

Panchkarma Therapy. However, 81,068 patients were treated with general

Ayurvedic treatment during this period (12.2.2007 to March, 2013).

è General Ayurvedic treatment was availed by 19,408 patients during 2008.

However, number of patients who availed general Ayurvedic treatment

showed drastic downward trend thereafter.

This indicated that the Panchkarma Therapy at this hospital completely

failed to appeal to patients residing in its catchment area as Panchkarma

Therapy was not given to any patients.

2. Under utilization of services of Doctors

Though the hospital was opened for giving Panchkarma Therapy to the

patient, but it did not give Panchkarma Therapy to any patient. However, the

hospital treated 81,068 patients with general Ayurvedic treatment during the

61

period from 12.2.2007 to 31.3.2013. An analysis of trend disclosed that number

of patients treated decreased from 19,408 (2008) to 2,847 (31.3.2013). This

clearly indicated that the services of medical and para-medical staff were only

not being properly utilized for the purpose of providing Panchkarma Therapy and

utilization of their services even for providing general Ayurvedic treatment is on

the downtrend. Some of the probable reasons for poor appeal of this hospital to

any patient for Panchkarma Therapy could be as follows:

1. Masseurs, Staff Nurse, Ward Boy/Aya were not appointed/posted in the

hospital.

2. The Health department failed to provide medicines and Panchkarma

technicians to this hospital and hospital failed to provide credible

services to the patients.

3. Non utilization/ Non-disposal of items- ` 2.75 lakh.

During 2006-07, the hospital incurred expenditure to the extent of

` 9,91,070 on the purchase of instruments, equipments, furniture etc. Items

costing ` 2,75,480 were lying unused in the hospital. The department did not

take any action to get them disposed of or used them elsewhere if possible.

4. Non production of records.

Following records/ information were not produced to Audit.

1. Purchase files of instruments, equipments, furniture and medicines.

1. Information regarding expenditure incurred on the construction/ renovation of building.

Audit Suggestion:-

Ayurvedic Panchkarma hospital has been loosing its appeal for Panchkarma

Therapy. There is need to take a serious call on improving the utilization of

services of doctors and infrastructure. Since the opening of the Hospital on

12.2.2007 to 31.3.2013, no patient was treated with Panchkarma therapeutic

System. There is hardly any point in letting the Panchkarma Therapy related

infrastructure/ staff to remain unused in the hospital. It is, therefore,

recommended that the hospital be run as fullfledged Ayurvedic hospital without

the pretence of its being Panchkarma hospital and may be strengthened

accordingly.

(MCA/RS/DP-32(N)/2011-12)

62

23. Irregular payment of Transport Allowance to Dy. Health Officer- ` 1.41 lakh.

Dy. Health Officer working in Civil Lines Zone, had/has been provided with the facility of hired vehicles by the department, but he had/has been drawing the transport allowance since the date of joining in Civil Lines Zone which is contrary to the orders issued under Supplementary Rules, Part-II Travelling Allowance as well as Additional Commissioner (Estt.)’s Circular. This has resulted in irregular payment of transport allowance amounting to ` 1,40,864.

Condition 2 (ii) of Appendix 5 regulating Transport Allowance appended in

Swamy’s Supplementary Rules, Part-II Traveling Allowance provides that

transport allowance shall not be admissible to those employees who have been

provided with the facility of government transport.

Additional Commissioner (Estt.) vide Circular No. Addl. Comm./Estt./2011/

D-87 dated 8.9.2011 clarified that:-

(i) The officials who have been provided official vehicle/hired vehicle shall not

be allowed to draw conveyance allowance and transport allowance.

(ii) Those who opt to surrender the facility of official/hired vehicle shall draw

transport allowance as per rates mentioned in OM dated 29.8.2008.

During the course of audit on the accounts of Dy. Health officer, C.L. Zone,

it was noticed that Dr. Ashok Kumar Rawat, D.H.O. has been provided with

official vehicle bearing Registration No. DL-2CA-5735 (Gypsy), but he has been

drawing the transport allowance @ ` 3200 p.m. + D.A. since the date of joining in

C.L. Zone i.e. 14.7.2009 which is contrary to the orders mentioned above. This

has resulted in irregular payment of transport allowance amounting to ` 1,40,864

for the period September 2009 to March 2012. The officer discontinued drawal

of the transport allowance since April 2012. onwards.

The irregularity was brought to the notice of the department in July 2012.

The department replied (1.10.2012) that DHO, C.L. Zone has never used the

vehicle No.DL-2CA-5735 (Gypsy) for transportation from the place of residence to

office. He is using his own vehicle in lieu of transport allowance even till today

and has never used the vehicle to reach place of residence. The department

again replied (30.1.2013) that as per the report of driver, DHO C.L. Zone has

been using the vehicle No.DL-2CA- 5735 for the performance of official duties.

63

The contention of the department does not hold good in view of the aforesaid

clarifications which clearly provide that Conveyance Allowance and Transport

Allowance shall not be admissible to those officers who have been provided with

official/hired vehicle unless they opt to surrender the facility of official

vehicle/hired vehicle. The drawal of Transport Allowance irrespective of the fact

whether the officer used the vehicle for transportation from the place of

residence or not was thus irregular and needs to be recovered from him.

(MCA/RS/DP-5(N)/2011-12)

64

24. Review of New Pension Scheme, North Delhi Municipal Corporation.

Non-remittance of NPS Contributions with the concerned Trustee Bank (Bank of India) and in the relevant accounts of Subscribers resulted into over burdening of Municipal exchequer on account of interest of ` 5,92,23,820 and Non-claming of Employer’s Contribution of New Pension Scheme amounting to ` 10,27,13,350 in respect of Employees/Teachers of Education department from Govt. of NCT, Delhi, while seeking reimbursement of 70% of expenditure incurred on Education under different schemes of Non-Plan (Education).

Introduction

The Government of India, Ministry of Finance, vide Notification No.

5/7/2003-ECB & PR, dated 22-12-2003 published in the Gazette of India,

Extraordinary, Part-1, dated 22-12-2003, introduced a new restructured defined

contribution pension system for new entrants to Central Government Service.

The salient features of this New Pension Scheme are as under:-

1. New pension Scheme is mandatory for all Government servants joining

service on or after 1-1-2004.

2. Government servant has to make contribution @ 10% of his basic pay plus

DA, which shall be deducted from his salary bills every month by the PAO

concerned. The Government shall make an equal matching contribution.

3. In order to implement the scheme, there shall be a Central Record

Keeping Agency and several Pension Fund Managers. An independent

Pension Fund Regulatory and Development Authority (PFRDA) shall

regulate and develop the pension market.

4. Till the regular Central Record Keeping Agency and Pension Fund

Managers are appointed and the accumulated balances under each

individual account is transferred to them, it has been decided that such

contributions shall be kept in the Public Account of India. This will be

purely a temporary arrangement.

As per Ministry of Finance, Government of India, letter No. F. No.5 (31)/2005

- ECB & PR, dated 30-9-2005, accumulations at the credit of subscribers to the new

Pension Scheme shall carry interest @ 8% p.a. and calculation of interest on

subscriptions will be done on monthly basis as stipulated in GPF Rules. Ministry of

Finance, O.M. No. CGA, F. No.1 (7)/2003/TA/Part File/177, dated 23-6-2008 further

stated that consequent upon appointment of National Security Depository Limited

65

(NSDL) as the Central Record Keeping Agency and Pension Fund Managers, the

contributions will be passed on to the Trustee Bank for investment. CDDOs will be

responsible for registering themselves and their NCDDOs on New Pension Scheme

Contribution Accounting Network (NPSCAN) of NSDL and for the following

functions:-

(i) Registration of new employees with NSDL as well as notifying NSDL

about changes.

(ii) Preparation and passing of monthly salary bills and bills for the

Government contributions in respect of the Government servant

covered under the NPS.

(iii) Remittance of employees and Government contribution to the Trustee

bank preferably by RTGS/NEFT.

(iv)Intimation/uploading of subscriber-wise remittance details to NSDL

online and

(v) Maintenance of detailed ledger account

As per Circular No.AO/P/2008-09/D/17,dated 27-08-2008, issued by the

Chief Accountant–cum-Financial Advisor of erstwhile MCD, the deductions of

employee contributions were to be started from the salary for the month of

August paid in September, 2008. The Zonal DCAs were directed to send the

amount of deductions of employee contributions of NPS and matching employer

contribution of the same month itself to the HQ by way of ECS in favour of

“Commissioner, MCD, A/c- New Contributory Pension Scheme,2004(1)”, Bank

Account No.30385204809 ,State Bank of India, Chandni Chowk, Delhi. Further as

per Circular No. DCA/FP/2010/D/103, dated Nil, issued by the Chief Accountant-

cum-Financial Advisor of erstwhile MCD, the deductions of employees will be

done through PRAN (issued by NSDL) and no deductions will be made through

PPAN from the month of November, 2010 onwards.

Audit reviewed the system of New Pension Scheme introduced in Accounts

departments of all the six Zones (viz. City Zone, Civil Lines Zone, Karol Bagh

Zone, Narela Zone, S.P. Zone & Rohini Zone) of South Delhi Municipal

Corporation for the year 2008-09 to 2011-12 and noticed as follows.

66

(i) Accumulation of interest due to non- remittance of contributions of New Pension Scheme into Trustee Bank thereby over burdening of Municipal Exchequer- ` 592.24 lakh.

In terms of Chief Accountant-cum-Financial Advisor’s Circular No.

F/DCA/FP/2010/D/103 dated nil, following officers were required to be registered

with National Securities Depository Limited, being the Central Record Keeping

Agency under the New Contributory Pension Scheme.

• Principal Accounts Office (Pr. AO)- DCA/Final Payment

• Pay and Accounts Office (PAO)- ACAs of Zones & Hospital

• Drawing and Disbursing Offices (DDO)- All DDOs

All the employees covered under NPS have to obtain PRAN from NSDL for

Implementation of the scheme irrespective of whether they have obtained PPAN

or not. PRAN can be obtained by the DDO/PAO from the facilitation centers of

NSDL in Delhi by submitting duly filled in form ST of the subscribers.

As per the Guidelines laid down for PAOs, the following records are

required to be maintained by them in their offices:-

1. Index Register- for allotment of 16 digit unique code, i.e. PPAN.

2. Ledger Folio- for posting the credits of contributions in the Detailed Ledger

Account of the individual.

3. Broadsheet- for posting of contributions done in ledger shall also be done

in Broadsheet and tallied with accounts figures as being done in the case

of GPF for pre 1-1-2004.

4. Consolidated Information in Floppy- for forwarding the information received

from DDOs in Annexure-III and IV to Principal Accounts Office by PAO.

5. Transfer Cases- The PAO will not transfer any balance to any other PAO.

6. Reconciliation after close of each Financial Year- After close of each

financial year, CPAO shall have to report the details of balance PAO wise to

each Pr. AO, who shall forward the information to each PAO for the

purpose of reconciliation. The PAO will reconcile the figure of contributions

posted in the ledger account of the individuals as per their ledger with

figures as per the books of CPAO.

7. Accounting Heads in the books of PAO- For classification of recoveries from

the individual and the Govt. matching contributions as credits.

67

A review of records i.e. Cash Books, Vouchers and Expenditure Control

Register (ECR) in respect of New Pension Scheme (NPS), maintained in Accounts

Department of all the six Zones for the years 2008-09 to 2011-12 of N.D.M.C.

revealed that the Assistant Chief Accountants (PAO) of the Zones did not remit

the NPS contributions amounting to ` 26,76,12,962 to the Trustee Bank(Bank of

India). As per the entries in the Expenditure Control Register (ECR), the said

amount had been deposited in Current Account. The Accounts Officer (NPS) of

erstwhile MCD, requested Asstt. Chief Accountants to upload the relevant

information on CRA System immediately and remit this amount to the Trustee

Bank. i.e. Bank of India. There was nothing on record to show if the aforesaid

amount of Subscribers Contribution alongwith Employer’s Contribution of NPS

had been deposited in the concerned Trustee Bank after uploading the relevant

subscribers information on Central Record Keeping Agency (CRA) System as

requested by AO/NPS.

Non-remittance of NPS contributions with the concerned Trustee Bank

(Bank of India) and in the relevant accounts of Subscribers resulted into over

burdening of Municipal exchequer on account of interest of ` 5,92,23,820 (as

detailed below).

S. No.

Zone

NPS Contribution

(`)

Interest (`)

1. City Zone 39,77,252 8,55,770 2. Civil Lines Zone 12,27,40,298 2,53,79,664 3. Karol Bagh Zone 3,62,34,112 68,71,268 4. Narela Zone 1,05,91,566 19,68,897 5. S.P. Zone 42,74,922 10,25,981 6. Rohini Zone 8,97,94,812 2,31,22,240 Total 26,76,12,962 5,92,23,820

The P.A.Os of the departments also did not maintain above mentioned

records viz Index Register, Ledger Folio, Broadsheet, etc. and had not done any

reconciliation after the close of each financial year as required in terms of

Guidelines of the scheme. In the absence of which the exact position of

employees/employer’s contribution in respect of individual employee w.e.f.

1.1.2004 to 31.03.2012 and actual number of employees covering under NPS as

on 31.3.2012 could not be checked in Audit.

68

(ii) Non-claming of Employer’s Contribution of New Pension Scheme in respect of Employees/Teachers of Education Department from Govt. of NCT, Delhi, under Non-Plan (Education) Grant- ` 1027.13 lakh.

The Expenditure incurred on Education is met out of Non-Plan Funds of the

erstwhile MCD. Thereafter 70% thereof is reimbursed by Govt. of NCT, Delhi.

It was noticed from the records maintained by Accounts departments of

four Zones that during the years 2008-09 to 2011-12 different departments of

the Zone had contributed towards employer’s contribution equivalent to 10% of

pay of the employees/ subscribers covered under New Pension Scheme (N.P.S).

This amount of contribution was for the years 2008-09 to 2011-12. The Accounts

departments of the Zones had not bifurcated this amount between Education

departments and other departments in their books of accounts i.e. Cash Books,

Monthly Accounts etc. As a result it could not prefer claim of the amount of

employer’s contributions in respect of the employees working in Education

department from Govt. of NCT, Delhi while seeking reimbursement of 70%

expenditure incurred on education under different schemes of Non-Plan

(Education). The expenditure incurred on account of employer’s contribution in

respect of the Education department has been worked out in Audit which

amounts to ` 14,67,33,358.

Apart from this, while seeking re-imbursement of 70% of expenditure

incurred on education under different schemes of Non-Plan (Education), the

department did not prefer claim of 70% of expenditure amounting to

` 10,27,13,350 towards employer’s contribution. Also no record relating to

deduction of contribution towards NPS has been maintained in Accounts

departments. Thus this had overburdened the Municipal exchequer by

` 10,27,13,350 (as detailed below).

S.No. Zone NPS Contributions of different departments

of Zones (`)

NPS Contribution in r/o Education department

(`)

70% of Contribution in r/o Education

department to be claimed from GNCTD.

(`) 1. C.L. Zone ------- 8,62,83,719 6,03,98,603 2. K.B. Zone 2,61,70,085 2,01,06,593 1,40,74,615 3. S.P. Zone 2,45,07,623 1,10,57,039 77,39,927 4. Narela 3,55,24,591 2,92,86,007 2,05,00,205 Total 8,62,02,299 14,67,33,358 10,27,13,350

69

The matter was brought to the notice of the departments during July, 2013

to Sept, 2013, but no reply has been received so far (October, 2013).

(MCA/RS/DP-33(N)/2011-12)

70

25. Outstanding temporary advances - ` 2243.23 lakh.

Temporary advances amounting to ` 2243.23 lakh drawn by the Drawing & Disbursing Officers of different departments of the Zones during the years 1990-91 to 2011-12 have not been adjusted so far.

Rule 75 of General Financial Rules, 2005 provides that advances to

Government servants and others for special departmental purposes shall be

regulated by special orders issued by Government or an Administrator, as the

case may be. A Government servant who is granted advances from public funds

shall be responsible for its adjustment and/or repayment.

Further, in terms of Commissioner’s Circular No.CA/Adv./43/40/834 dated

16.8.1988, a temporary advance is required to be adjusted immediately after the

transaction for which it was given is over and in no case not later than one

month from the date of drawal of the advance. It will be the personal

responsibility of the Drawing & Disbursing Officer to clear the advance within

prescribed time. In case the adjustment is delayed, the salary of the officer

against whom the advance is outstanding will have to be withheld till proper

accounts are rendered.

It was noticed from the temporary advance registers maintained in the

Accounts Offices of six Zones and Ex.Engg.(E&M)II & Operation that temporary

advances amounting to ` 22,43,23,002 drawn by the Drawing & Disbursing

Officers of different departments of the Zones, during the years 1990-91 to

2011-12 have not been adjusted so far. The year wise breakup of these advances

in respect of six Zones and Ex.Engg.(E&M)II & Operation is as under:-

S.N. Zone / Years Amount (`) 1. City Zone

2006-07 33,00,000 2007-08 5,76,040 2008-09 51,42,964 2009-10 38,32,673 2010-11 14,10,382 2011-12 9,69,060 1,52,31,119

2. C.L. Zone 2007-08 80,91,362 2008-09 81,31,800 2009-10 3,37,08,046 2010-11 20,52,013 2011-12 23,05,538 5,42,88,759

71

3. S.P. Zone 2011-12 13,57,147

4. Rohini Zone 2011-12 14,45,000

5. Narela Zone 1990-91 20,488 1993-94 3,813 1995-96 1,30,519 1996-97 43,600 1997-98 62,204 1999-2000 16,017 2001-2002 97,200 2003-2004 49,670 2004-2005 3,09,863 2005-2006 12,000 2006-2007 3,80,100 2008-2009 24,88,922 2009-2010 29,26,428 2010-2011 30,17,098 2011-2012 11,000 95,68,922

6. K.B. Zone 2006-07 56,816 2007-08 10,17,132 2008-09 19,39,694 2009-10 1,28,43,590 2010-11 1,07,900 2011-12 22,05,228 1,81,70,360

7. Ex. Engg.(E&M)II & Operation 2003-04 3,77,029 2004-05 1,81,41,973 2005-06 46,73,853 2006-07 55,500 2007-08 8,43,91,000 2008-09 1,36,91,808 2010-11 14,99,331 2011-12 14,31,201 12,42,61,695 Grand Total 22,43,23,002

The department wise position of these advances in respect of six Zones

and Ex.Engg.(E&M)II & Operation is as under:-

S.N. Zone / Drawing & Disbursement Officer Amount (`) 1. City Zone Sanitation Superintendent 14,21,760 Asstt. Commissioner 2,71,711 Dy. Director (Horticulture) 6,82,200 Dy. Director (Education) 1,26,97,948 Ex. Engg.(Bldg.) 1,57,500 Total 1,52,31,119

2. C. L. Zone Dy. Director (Education) 5,42,88,759

72

3. S.P. Zone Sanitation Superintendent 5,30,293 Dy. Director (Education) 8,26,854 Total 13,57,147

4. Rohini Zone Dy. Director (Education) 14,45,000

5. Narela Zone Dy. Health Officer 12,649 Ex. Engg. (Electrical) 1,51,470 Sanitation Superintendent 3,32,100 Dy. Director (Horticulture) 35,750 Dy. Director (Education) 90,36,953 Total 95,68,922

6. K. B. Zone Sanitation Superintendent 6,99,508 Asstt. Commissioner 45,632 Dy. Director (Horticulture) 1,57,500 Dy. Director (Education) 1,72,64,720 Dy. Controller of Accounts 3,000 Total 1,81,70,360

7. Ex. Engg. (E&M) II & operation Engg. 12,42,61,695 Grand Total 22,43,23,002

During the course of audit of different offices of the Zone it was noticed

that most of the Drawing & Disbursement Officers had not maintained

Temporary Advance registers. As such they were requested to furnish the

following information.

1. Voucher No., date and amount of advance.

2. Head of account and Name of Scheme/Project Under/for which advance drawn.

3. Name of Agency/body for which drawn.

4. Expected date of completion of Project/Scheme/Purpose.

5. Actual date of Completion of Project/Scheme.

6. Whether the department pursued for adjustment of advances after

completion of Project/Scheme, if so, Letter No. & date vide which

pursed.

7. Whether the department reflects the above vital information in the

register of advances.

Above information were not furnished by the department. In the absence

of such register, the mechanism through which the department kept control over

the drawal as well as adjustments of these advances could not be ascertained.

73

The matter was brought to notice of the department in June, 2012, but no

reply has been received so far (October, 2013).

(MCA/RS/DP-31(N)/2011-12)

74

26. Irregular payment of Children Education Allowance- ` 5.43 lakh.

11 employees working in Civil Lines Zone drew an amount of ` 5,42,560 towards children Education Allowance/Tuition fee on the basis of fake documents such as the fee receipts of the school in which their children were/are studying.

Ministry of personnel, Public Grievances and Pensions, (Department of

Personnel & Training) vide O.M. No. 12011/03/2008-Est. (Allowance) dated

2.9.2008 issued instructions regarding Children Education Allowance and

reimbursement of Tuition Fee that

a- Under the scheme of Children Education Allowance reimbursement

can be availed by Government servants upto a maximum of 2

children.

b- The annual ceiling fixed for reimbursement of C E A is ` 12000.

c- Reimbursement should be made on the submission of original

receipts on the basis of self - certification by the Government servant.

During the course of audit of the accounts of Dy. Controller of Accounts

and DEMS department of Civil Lines Zone for the years 2009-10 to 2011-12 it

was noticed that 11 employees (9 Safai Karamcharies + one Sanitary Inspector +

one cattle catcher) drew an amount of ` 5,42,560 towards Children Education

Allowance/Tuition fee on the basis of fake documents such as the fee receipts of

the school in which their children were/are studying. On being inquired from the

school authorities by audit it was certified/confirmed by them vide letters dated

5.3.2012 and 9.5.12 that in 5 cases the fee receipts were not their school’s fee

receipts and the students name mentioned in the fee receipts were not the

students of their school.

On being taken up the matter with the department in February 2012, &

May 2012 The department recovered an amount of ` 2,16,000 from the

employees leaving a balance of ` 3,26,650 which is yet to be recovered by them

75

as per details given below:-

(MCA/RS/DP-28(N)/2011-12)

S. N. Name of the Employee Amount drawn

(`)

Amount recovered

(`)

Balance amount yet to

recovered (`)

Remarks

1 Sh. Sombir S/o Sh. Bala Ram, SK 58,000 14,000 44,000 Fee Receipts were not of

school. 2 Sh. Ashok S/o Sh. Phool Singh,

SK 60,000 30,000 30,000 -do-

3 Sh. Rakesh S/o Sh. Chottan, SK 59,650 30,000 29,650 -do-

4 Sh. Vinod S/o Sh. Piyare, SK 58,000 30,000 28,000 -do-

5 Sh. Ashok S/o Sh. Attrey, SK 60,000 21,000 39,000 -do-

6 Sh. Babloo S/o Sh. Dharam Pal, SK

16,000 16,000 --- has 3 Children

7 Sh. Babban S/o Sh. Dhare, SK 62,000 24,000 38,000 has 4 Children

8 Sh. Ram Kr. S/o Sh. Devi Ram, SK

62,000 15,000 47,000 Date of birth of two Children were wrong

9 Sh. Bed Pal, Cattle Catcher 63,000 --- 63,000 has 5 Children

10 Sh. Balbir Singh, Sanitary Inspector

12,000 12,000 --- has 3 Children

11 Smt. Santra W/o Sh. Meer Singh, SK

32,000 24,000 8,000 name of two children not mentioned in family details

5,42,650 2,16,000 3,26,650

76

27. Bogus issue of Text Books- ` 1.31 lakh.

4720 text books costing ` 1,31,070 were shown to have been issued to Municipal Primary School, Azadpur Village –II, on 22 & 24.4.2010 from main Store, Meetha Kuan, Sabzi Mandi, Delhi, but these books were not found entered in the Stock book of recipient School.

A test check of records of Education department, Civil Lines Zone disclosed

that 4720 text books (class I to class V) costing ` 1,31,070 were shown to have

been issued to Sh. Surender Kumar representative of Municipal Primary School,

Azadpur Village–II, on 22 & 24.4.2010 from main Store, Meetha Kuan, Sabzi Mandi,

Delhi. However, these books were not found entered in the Stock book of recipient

School i.e. M.C. Primary School, Azadpur Village– II.

On being inquired from the Principal, M.C. Primary School, Azadpur Village-

II, it was stated vide letter dated 28.5.2012 that no person in the name of Sh.

Surender Kumar was working in this school; as such the books shown as issued to

Sh. Surender Kumar were not actually received and entered in the Stock register

of the school. This indicates that entry for issue of text books made in the Stock

Register of main Store, Meetha Kuan, Sabzi Mandi, Delhi was bogus. Thus bogus

issue of 4,720 books costing ` 1,31,070 as detailed in Annexure ‘G’ needs

investigation.

The matter was brought to the notice of the department in May, 2012, but

no reply has been received so far (October, 2013).

(MCA/RS/DP-12(N)/2011-12)

77

28. Review of Grants-in-Aid given by the Municipal Corporation of Delhi to Non-Governmental Organisations.

Irregularities like overpayment to N.G.Os- ` 2.47 lakh, irregular payment to N.G.Os. due to utilizing the same tags- ` 1.65 lakh, irregular payment of Grant ` 0.45 lakh, non-accountal of Anti Rabies Injections ` 1.01 lakh and non-inclusion of member of Local Authority in Capturing Squads were noticed during test check of records of two N.G.Os.

Introductory

Public Health wing of Municipal Corporation of Delhi has been providing

facilities for treating Dog/Animal bite cases under Rabies Control programme.

More than 30,000 persons are subjected to post-bite treatment in the

Government run Anti-Rabies Centres. Majority of these dog bites are attributed

to stray dogs. In order to control the population of stray dogs in Delhi the

Society for stray Canine Birth Control (SSCBC) under the presidentship of the

Commissioner, MCD (Largest local body) with members from New Delhi Municipal

Council, Department of Animal Husbandry, Government of Delhi, Ministry of

Environment and Forests, Ministry of Commerce and Industry, Government of

India and NGOs working in the Animal Birth Control (Dogs) was constituted and

registered in December, 2002. This Society has so far involved following nine

NGOs in sterilisation work as there are more than 2.5 lakh stray dogs in Delhi.

1. Jeevan Jyoti Animal Welfare Society

2. Sonadi Charitable Trust

3. Sanjay Gandhi Animal Care Centre

4. Friendicoes – Seca

5. Animal India Trust

6. Jeevanshram Foundation

7. Cure & Care Animal Help Foundation

8. Circle of Animal Lovers

9. Pet Animal Welfare Society

The SSCBC gets grant from the Animal welfare Board (AWB) for the

sterilisation programme which further disburses it to these NGOs.

78

In terms of letter No. 24-129/2003-AWD dated 30.7.2003 of Ministry of

Environment & Forests (Animal Welfare Division), the permissible cost per dog

under Scheme for Birth control & Immunization of stray Dogs is ` 445 per dog.

The component wise breake up thereof is as under:-

S.No. Component Cost (`)

1. Dog Catching (Catcher’s fee) 25 2. Doctor fees 60 3. Animal Care Attenders (7 days) 50 4. Medicine, Catgut, ARV etc. Including vaccine 170 5. Food for 7 days 70

6. Fuel, Ambulance, Drivers Wage (Catching & Relocation) 50

7. Overheads; AC Water, Cleaning, Detergents etc. 20 Total 445

During the years 2008-09 to 2010-11 the above NGOs sterilized 96,670

dogs and were paid an amount of ` 4,20,71,462 as per details given below:-

Sl. No.

Year No. of dogs sterilized Expenditure incurred (`)

1. 2008-09 31,959 1,38,67,680 2. 2009-10 37,397 1,63,31,531 3. 2010-11 27,314 1,18,72,251

Total 96,670 4,20,71,462 Scope of Audit

To test check the records for the years 2009-10 to 2010-11 of two NGOs

namely Friendicoes-Seca and Animal India Trust.

Performance of N.G.Os. selected for test check in audit & grants/payments made to them during 2009-10 to 2010-11.

These NGOs sterilized 21,934 dogs and were paid an amount of

` 95,82,676 during the said period as per details given below:-

S.No. Name of NGOs Year No. of dogs Sterilized

Expenditure incurred (`)

1. Friendicoes-Seca 2009-10 to 2010-11 5,536 4,343

24,37,620 18,86,718

2. Animal India Trust 2009-10 to 2010-11 5,095 6,960

22,56,434 30,01,904

Total 21,934 95,82,676

79

Highlights

1. Overpayment to N.G.Os- ` 2.47 lakh.

2. Irregular payment to N.G.Os. due to utilizing the same tags- ` 1.65 lakh.

3. Irregular payment of Grant ` 0.45 lakh.

4. Non-accountal of Anti Rabies Injections ` 1.01 lakh. 5. Non-inclusion of member of Local Authority in Capturing Squads.

(i) Overpayment to N.G.Os.- ` 2.47 lakh.

As per average of components of cost at Sl. No. 3,5 & 7 ` 20 per dog per

day was to be incurred by the NGOs for keeping the dogs for 7days.

Record of sterilizalition of dogs maintained by NGOs-Friendicoes-seca and

Animal Trust India revealed that in a number of cases, the dogs were released

within 3 to 6 days of operation instead of 7 days by these NGOs during 2009-10

& 2010-11. This has resulted in overpayment of ` 2,46,720 (as detailed below)

which may be recovered or adjusted in the ensuing grants.

S.N. Name of NGOs. No. of days short stayed

Rate Per dog/per day

(`)

Amount overpayed

(`) 1. Friendicoes-Seca 8507 20 1,70,140 2. Animal India Trust 3829 20 76,580

Total 2,46,720

(ii) Irregular payment to N.G.Os. due to utilizing the same tags- ` 1.65 lakh.

When a dog was picked up for sterilization, a numbered tag was put on the

dog and it has to be removed on sterilization after seven days. But in 371 cases,

the same tag bearing the same number was put on to another dog on the next

day whereas the same numbered tag should have been used after releasing the

first dog after seven days. This has created suspicion about the veracity of

number of sterilization actually done and resulted in an irregular payment of

` 1,65,095 (371X`445).

80

(iii) Irregular payment of Grant- ` 0.45 lakh.

As per minutes of meeting of Society for Stray Canine Birth Control held on

16.7.2003 circulated vide letter No. 24/SSCBC/2003 dated 24.7.2003, it was

decided that all the NGO’s shall maintain the following records:-

1. Vehicle Log Book

2. ABC Admission Record Register

3. Animal Receipt Form

4. Operation Theatre Record Register

5. Post operation treatment Record Register

6. Weekly ABC Admission Record Register

7. Dog Release Slip

8. Staff vaccination Record Register

The inspection of sterilization centre will be done in two ways i.e.

(i) Notified inspection which will be done on weekly basis by A.V.S. of concerned

Zone (ii) Surprised inspection by Incharge Rabies Control and all Governing Body

Members except NGO themselves. The permissible cost per dog under “Scheme

for Birth Control & Immunization of Stray Dogs” will be ` 445 per dog. The

records for the years 2009-10 & 2010-11 maintained by Friendicoes-Seca

revealed that:

1- Above mentioned records were not being maintained by the NGO except

ABC Admission Record Register.

2- Two sets of records of the ABC Admission Record Register were found

prepared for the month of November, 2009. In one set of record 277 dogs

were shown to have been sterilized and in another set of record 379 dogs

were shown sterilized. The payment of grant was, however, made on the

basis of second set of record i.e. 379 dogs. As such the payment of grant

for ` 45,390 [` 445 X (379-277)] was irregular. Besides, the date of

Admission, Sterilization, and Immunization and release of the dog bearing

the same tag is different. In the month of October, 2009 the NGO has

prepared two set of records which included the above irregularity except

the date of admission.

3- No monitoring/inspection of the NGO was done by the department/

concerned authority on weekly basis as required.

81

(iv) Non-accountal of Anti Rabies Injections- ` 1.01 lakh.

Anti-Rabies Injections along with syringes issued to NGOs by veterinary

Officer, Rabies Control Programme, MCD, were not found accounted for in the

stock register of NGOs.

S.No. Name of NGO. No. Injections Date of Issue

Rate (`)

Amount (`)

1. Friendicoes-seca 200 9.9.2006 234 46,800 2. Animal India

Trust 230 5.9.2008

31.5.2011 234 53,820

Total 1,00,620

(v) Non-inclusion of member of Local Authority in Capturing Squads.

Rule 7(2) (ii) of Animal Birth Control (Dogs) Rules 2001 issued by AWBI

interalia provides that the Dog Capturing Squad shall consist of two or more

trained employees of the local authority but no such employee was engaged in

the Self Pickup Dog by the both the NGOs.

The matter was brought to the notice of the department in March, 2012,


(MCA/RS/DP-24(N)/2011-12)

82

29. Outstanding Audit Reports, Inspection Reports and Audit Objections.

The Para indicates the position of outstanding paras of Annual Audit Reports upto the year 2010-11 presented to the Standing Committee as well as the position of Inspection Reports/Audit Notes and objections included therein issued upto 31.3.2013. These Audit Objections and Audit Paras have not been settled in the absence of replies from various departments despite directions of the Corporation for furnishing replies in a fixed time schedule.

(a) Outstanding paras of Audit Reports. There were 526 Audit Paras relating to financial irregularities commented

upon in the Audit Reports upto the year 2010-11 lying outstanding as on

31.08.2013. Year-wise number of outstanding paras for the period 1958-61 to

2010-11 in respect of North Delhi Municipal Corporation is as under:-

Year No. of outstanding paras

Details of para

1958-61 4 17,37,39,48 1961-62 1 19 1962-63 1 13 1963-64 1 14(P) 1964-65 - - 1965-66 2 23, 36 1966-67 2 9, 30 1967-68 - - 1968-69 2 18, 107 1969-70 6 9,30,31,54,58(P),60 1970-71 3 25,29,51, 1971-72 9 14(P),15(P),16(P),28,

38,39,43,45,69 1972-73 3 10,20,37 1973-74 5 2,9(P),10,11,34 1974-75 7 3(P),4(P),6,7,8(P),9,10 1975-76 12 3(P),4(P),7(P),9,20(P),

21,27,35,44,54,59,69 1976-77 12 2(P),9,18(P),29,31,33(P),

75,84,97,98,100,101(P) 1977-78 12 1,2,4(P),5(P),8,15,

32,40,48, 52,60,73 1978-79 9 2,4,6,7,9, 13(P),14,16,31 1979-80 8 2(P),6,7,10,

11(P),12(P),13,33 1980-81 10 2,3,11,13,15,16(P),

17,18(P),19(P),20(P) 1981-82 7 2(P),3,4,5,7,21,22 1982-85 8 5,8,9,17,21, 23,37,38 1985-86 11 2,7,8,9,10,11,

12(P),25,34,35,36

83

1986-87 11 1,2(P),3(P),6(P),7, 10,11(P),20,30,32,34

1987-88 6 1,7,16,22(P),31(P),32(P) 1988-89 6 2,4,5,9,16(P),17 1989-90 6 1(P),2(P),6,7,17,21 1990-91 5 7,9, 11,12,15 1991-92 8 1(P),2,4,12(P),

13,14,15,20(P) 1992-93 14 1(P),2,3(P),4(P),

5,7,11,12,13,14(P), 15,17, 22,23

1993-94 14 1,4(P),7,8,11,13,14,15, 21,23,24,29,30(P),31(P)

1994-95 18 1,2,3,4,6,7,10, 11,14, 15(P),16,18,20(P),21, 28,29, 32,38

1995-96 9 1(P),3,17,28(P),32(P), 33(P),40,41,42

1996-97 14 1,5,17,20,24,25,30, 32(P),33(P),35,37(P), 57,58,59

1997-98 17 1,2,3(P),5(P),6,13, 18,28,33,34,35(P),37, 38,39,41,51,53

1998-99 14 1,2(P),8,10,12,13, 21, 30(P), 34,35, 43,46, 50(P),51

1999-00 20 1(P),2(P),8,11,19,21, 24,30,35,39,40,42,44, 47(P),48,49(P),50(P), 54,57,58

2000-01 19 1,2,3(P),4(P),5(P),7,10, 11, 13,22,26, 30,42, 57(P),60, 61,64,65,68

2001-02 23 1,3,6,7(P),8,9(P),10(P), 12(P),14,24,26,35, 36,38,41(P),43,44, 50,52,53,56,57,58

2002-03 17 1(P),2(P),3(P),5,7,9(P), 11,12,13,14(P),17,21, 42,47,48,49(P),51

2003-04 15 1(P),2(P),4(P),8,10,20, 22,26,27,29,31,38(P), 45,47(P),53(P)

2004-05 20 1,2,5,11,12,15,16,18, 20,22,24,28,32,39(P), 41,43, 46,48(P),49,50

2005-06 15 1,2,5,19,20,21,22(P), 23(P),24,25,26,27(P), 32,34(P),37

2006-07 20 1(P),2,4,5(P),6,7,8(P), 11(P),12,13,14(P),19, 21(P),24(P),25,27,29, 31(P),32,33(P)

2007-08 19 2(P),3,7,8,9,11(P),14(P), 15(P),17,23(P),25,29(P), 31,32,34,35(P),37,38,40

84

2008-09 31 1,2,4,6,8,9(P),11,14(P), 15(P),18(P),19(P),20(P), 21,22(P),23(P),25,27(P), 29,35(P),36(P),37,40, 42(P),44,45,46,47,48, 51,52,53

2009-10 25 1,4,5(P),6,9,12,13(P), 15(P),16,18,19,20,22, 23(P),25(P),27,28,34, 37(P),39,41,42,43,44,46(P)

2010-11 25 1 to 25 Total 526

* (P) indicates that paragraph contains part observations pertaining to the NDMC

In addition to above 526 paragraphs there were 47 audit paras of different

Audit Reports which being related to Outstanding Audit Reports, Inspection

Reports & Audit objections, Recoveries made at the instance of audit were more

or less informative in nature. In the absence of necessary details, outstanding

paras of the Audit Report for the years 1958-61 to 1962-63 have been shown

against N.D.M.C., being lead Corporation.

(b) Outstanding Inspection Reports/Audit Notes & Vouching Notes.

The Corporation vide resolution No.32 dated 3.9.1959 has prescribed a

time limit of one week for disposal of Audit Objections by the departmental

officers and 10 days in the case of disposal by the Commissioner.

There were 33,225 Audit Objections/Items, which could not be settled in

absence of replies. Year-wise number of outstanding Reports and also

department wise outstanding Reports and objections for the period 1966-67 to

2011-12 as on 31.3.2013, is as under: -

Year to which Inspection Reports/ Audit Notes

relate

No. of outstanding Inspection Reports/Audit

Notes

No. of outstanding Items.

1967-68 2 8

1968-69 0 0

1969-70 1 4

1970-71 3 18

1971-72 14 84

85

1972-73 27 124

1973-74 35 147

1974-75 49 278

1975-76 48 331

1976-77 46 309

1977-78 75 499

1978-79 80 523

1979-80 90 521

1980-81 118 832

1981-82 95 590

1982-83 110 653

1983-84 122 673

1984-85 101 632

1985-86 94 574

1986-87 100 651

1987-88 103 642

1988-89 90 578

1989-90 93 643

1990-91 68 632

1991-92 65 508

1992-93 66 744

1993-94 70 885

1994-95 111 1203

1995-96 92 1209

1996-97 100 1262

1997-98 130 1628

1998-99 131 1513

1999-00 123 1554

2000-01 105 1384

2001-02 91 1272

2002-03 98 1230

2003-04 92 1102

2004-05 88 867

2005-06 95 907

2006-07 108 981

86

2007-08 100 980

2008-09 104 994

2009-10 99 1117

2010-11 96 992

2011-12 87 947

Total 3615 33225

The department wise break up is as under:-

Department No. of outstanding Inspection Reports/Audit Notes.

No. of Items

Engineering 816 9175

Health 892 5748

Accounts 248 603

Asstt. Commissioner/

Addl. Dy. Commissioner

268 2607

Education 179 1537

Horticulture 210 2060

D.E.M.S. 302 2788

Assessment & Collection 433 5822

Miscellaneous 267 1885

Total 3615 33225

The accumulation of Inspection Reports/Audit Notes and Audit

Observations to a good number of 3,615 and 33,225 respectively indicates that

the departments concerned have not been following the instructions regarding

prompt and proper disposal of audit objections and queries. They are required

to furnish the necessary explanation, information, documents, records and other

particulars, as the case may be within a week of the receipt of communication

from Audit but Audit Inspection Reports are being treated in a very casual

manner by the Municipal Officers who neither reply promptly to the Audit

Objections nor discuss the circumstances in which the irregularities etc. have

been allowed to continue. The primary responsibility for taking appropriate

action and clearance of Audit Objections is of the department concerned and it is

obvious that casual treatment of audit observations weakens the accountability-

mechanism. Therefore it is strongly recommended that the departments should

87

put in place an effective mechanism to monitor the compliance to audit

observations and their settlement.

(c) Objections for want of Vouchers & Payees' stamped receipt.

1518 objections pertaining to the period from 1974-75 to 1993-94

involving an amount of ` 1,42,32,545.38 were outstanding as on 31.3.2013 for

want of paid vouchers and payees' stamped receipts. Resultantly, verification of

payments to that extent could not be done in Audit.

(MCA/RS/DP-30(N)/2011-12)

88

ANNEXURE – A [Referred to in Para 1]

S.No. Cheque

No. Cheque

Date Amount Name of Bank Name of Advertiser

1 289358 28-Feb-08 26,34,495 P & S Bank M/S Shivaal Indl. Ptv. Ltd.

2 289375 13-Apr-08 64,84,356 P & S Bank M/S Shivaal Indl. Ptv. Ltd.

3 101436 9-May-08 1,44,000 ICICI M/S Jagran Prakashan



6 061008 6-Jun-08 10,56,000 HDFC M/S Lakshya Media

7 931376 6-Jul-08 15,70,642 P & S Bank M/S Shivaal Indl. Ptv. Ltd.

8 931334 22-Jun-08 21,16,548 P & S Bank M/S Shivaal Indl. Ptv. Ltd.





13 931342 3-Jul-08 20,81,925 P & S Bank M/S International Avenue



16 638680 29-Jul-08 9,88,052 P & S Bank M/S International Avenue

89


18 638696 30-Aug-08 10,35,865 P & S Bank M/S International Avenue

19 931416 7-Aug-08 12,84,303 P & S Bank M/S Shivaal Indl. Ptv. Ltd.


21 412774 11-Nov-08 25,00,000 P & S Bank M/S Adwell

22 342749 18-Nov-08 48,88,800 UCO Bank M/S U.S. Advt.




26 417321 4-Jan-09 26,40,000 P & S Bank M/S Adwell

27 412788 20-Dec-08 11,08,785 P & S Bank M/S Adwell

28 495083 1-Jul-09 40,000 Vijaya Bank M/S Pioneer Public Corp.

29 019613 10-Jan-10 2,94,58,333 Bank of Baroda

M/S Batronics India Ltd.

30 019614 10-Feb-10 2,94,58,333 Bank of Baroda


31 019615 10-Mar-10 2,94,58,333 Bank of Baroda


32 970726 10-Apr-10 50,87,500 SBI M/S MIC Electronics

33 019616 10-Apr-10 4,62,91,667 Bank of Baroda


34 019617 10-May-10 4,62,91,667 Bank of Baroda


35 970728 10-Jun-10 50,87,500 SBI M/S MIC Electronics

36 019618 10-Jun-10 4,62,91,667 Bank of Baroda


90

37 019619 10-Jul-10 6,52,29,167 Bank of Baroda


38 970729 10-Jul-10 50,87,500 SBI M/S MIC Electronics

39 551716 14-May-10 5,00,000 State Bank of Mysore

M/S Valuable Outmedia Pvt. Ltd.

40 970730 10-Aug-10 50,87,500 SBI M/S MIC Electronics

41 019621 10-Mar-10 6,52,29,167 Bank of Baroda


42 019622 10-Sep-10 8,41,66,667 Bank of Baroda


43 970731 10-Sep-10 50,87,500 SBI M/S MIC Electronics

44 289357 19-Jan-08 49,95,543 P & S Bank M/S Shivaal Indl. Ptv. Ltd.

45 595990 7-Feb-08 40,84,316 P & S Bank M/S International Avenue


47 638650 19-Apr-08 27,96,736 P & S Bank M/S International Avenue

48 289382 30-Apr-08 25,00,000 P & S Bank M/S Shivaal Indl. Ptv. Ltd.

49 931310 10-May-08 17,02,991 P & S Bank M/S Shivaal Indl. Ptv. Ltd.



52 638653 3-May-08 12,95,488 P & S Bank M/S International Avenue

53 638675 16-Jun-08 14,99,289 P & S Bank M/S International Avenue

54 638674 18-Jun-08 14,99,288 P & S Bank M/S International Avenue



91


58 289359 8-Mar-08 26,34,495 P & S Bank M/S Shivaal Indl. Ptv. Ltd.



61 931419 22-Aug-08 4,20,679 P & S Bank M/S Shivaal Indl. Ptv. Ltd.



64 210980 18-Nov-09 3,000 ICICI M/S Krishi Rasayan Export

65 005728 8-Oct-10 1,35,482 HDFC M/S Indus Adcom Pvt. Ltd.

66 378559 16-Jul-10 1,00,000 ICICI M/S Brand & More Map

67 378558 16-Jul-10 20,000 ICICI M/S Brand & More Map

68 891057 6-Dec-10 14,208 Union Bank of India

M/S Nikhil Gupta & Co.

69 101196 28-Jul-10 52,500 Axis Bank M/S Nirakaraa Jewellers

70 101197 28-Jul-10 17,500 Axis Bank M/S Nirakaraa Jewellers

71 101198 28-Jul-10 720 Axis Bank M/S Nirakaraa Jewellers

Total 55,77,97,378

92

ANNEXURE – B [Referred to in Para 8]

S.No Year & Date of Demolition

Property No. Time Amount

2010 - 11 1. 30.6.2010 12A/27 WEA, Karol Bagh Zone 1 Hour 2,35 2. 23.7.2010 618/18, Faiz Road 3 Hours 7,050 3. 25.8.2010 59/28, New Rohtak Road 5 Hours 11,750 4. 18.10.2010 29/25, East Patel Nagar 1 Hour 2,350 5. 19.10.2010 3/1, East Patel Nagar 3 Hour 7,050 6. 19.10.2010 5/2, East Patel Nagar 1 Hour 2,350 7. 10.11.2010 D-37, West Patel Nagar ½ Hour 1,175 8. 6.12.2010 230/2, Gali No. 11, Than Sing Nagar 4 Hours 9,400 9. 13.12.2010 I-7, Naraina Vihar 1 Hour 2,350

10. 17.1.2011 5A/93, Sat Nagar, WEA 4 Hours 9,400 11. 19.1.2011 3/28, West Patel Nagar 4 ½ Hours 10,575 12. 7.3.2011 E-194, Double story West Patel Nagar 5 Hours 11,750 13. 15.3.2011 8A/19, WEA K.B Zone 1 Hour 2,350 14. 16.3.2011 15A/8, WEA K.B Zone 1 Hour 2,350 15. 16.3.2011 2239, Shadi Khampur 4 ½ Hours 10,575 16. 17.3.2011 29/49, West Patel Nagar 5 Hours 11,750 17. 18.3.2011 -do- 5 Hours 11,750

18. 22.3.2011 8/29, East Patel Nagar 4 Hours 9,400 19. 23.3.2011 553-554, D/S, Rajinder Nagar 2 Hours 4,700 20. 24.3.2011 C-7-8, Double Story West Patel Nagar 4 Hours 9,400 21. 26.3.2011 13/21, WEA, Karol Bagh 1 Hour 2,350 22. 26.3.2011 15A/8, WEA, Karol Bagh 1 Hour 2,350

23. 28.3.2011 3072/2E, Ranjeet Nagar 4 Hours 9,400

Total 1,53,925 2011 – 12

24. 4.5.2011 A-51, West Patel Nagar 3 Hours 7,050

93

25. 9.5.2011 1/7, West Patel Nagar 4½ Hours 10,575 26. 11.5.2011 3/11, East Patel Nagar 4 Hours 9,400 27. 12.5.2011 4/8, West Patel Nagar 4 Hours 9,400 28. 27.12.2011 16/102, Gali No.4, Joshi Road 2 Hours 4,700

Total 41,125 2012 – 13

29. 10.5.2012 T-235/ A-56/A-2 3 Hours 7,050 30. 9.7.2012 2645, Bank Street, Karol Bagh 5 Hours 11,750

Total 92 Hours 18,800 Grand Total 2,13,850

94

ANNEXURE – C-1 [Referred to in Para 10]

S. N.

W.O No. & date Qty. of P/L RMC

(m3)

Rate (`)

Percentage

Amount (`)

Remarks

1 458/11.01.11 62.49 4411 (-) 131 4280

URM 2,67,457 No batch mix slip No form VAT 3D Haryana RMC Plant in Haryana and TIN Delhi

2 466/11.01.11 62.33 4411 (-) 131 4280


3 251/29.09.10 29.98 4411 (-) 131 4280


4 281/25.09.09 81.45 4471.25 147.30

4323.95

(-) 11.73 % 3,10,874 No batch mix slip No form VAT 3D Haryana RMC Plant in Haryana and TIN Delhi

5 467/11.01.11 79.00 4411 (-) 131 4280

URM 3,38,120 No batch mix slip No form VAT 3D Haryana/ Manual Challans

6 209/24.11.11 69.86 4680.0 -136.09 4544.01

URM 3,17,445 No batch mix slip No form VAT 3D Haryana/ Manual

95

Challans 7 521/20.01.10 69.43 4471.25

-147.30 4323.95

------- 3,00,212 No batch mix slip No form VAT 3D Haryana/ Manual Challans

8 670/22.03.10 65.18 4471.25 147.30

4323.95

------- 2,81,835 No batch mix slip No form VAT 3D Haryana No TIN/ Manual Challans

9 12/20.04.11 63.06 4680.10 -136.09 4544.01


10 13/20.11.11 64.85 4680.10 -136.09 4544.01

URM 2,94,679 No batch mix slip No form VAT 3D Haryana/Manual Challans

11 06/20.04.11 62.78 4680.10 -136.09 4544.01


12 11/20.04.11 66.88 4680.10 -136.09 4544.01


13 08/20.04.11 74.88 4680.10 -136.09 4544.01


14 19/20.04.11 59.63 4680.10 -136.09 4544.01


15 121/06.06.11 69.75 4680.10 URM 3,16,945 No batch mix slip

96

-136.09 4544.01

No form VAT 3D Haryana RMC Plant in Haryana and TIN Delhi

16 17/20.04.11 66.81 4680.10 -136.09 4544.01


17 108/12.05.11 65.00 4680.10 -136.09 4544.01


18 04/20.04.11 67.86 4680.10 -136.09 4544.01


19 10/20.04.11 69.90 4680.10 -136.09 4544.01


TOTAL 55,34,517

97

ANNEXURE – C-2 [Referred to in Para 10]

S. N. W.O No. & date Qty. of P/L of RMC (m3)

Rate (`)

Percentage

Amount (`)

EE (Pr.) Narela Zone

1 28/3.12.2010 2978.06 4147.40

(+) 5.55% 1,30,36,698

2 26/1.12.2009 310.51 4356.50

(+) 4.89% 14,18,886

3 50/5.9.2008 240.94 2364.15

(+) 70% 9,68,351

4 24/1.12.2009 311.03 4356.50 (+) 4.50% 14,15,977 Total 1,68,39,912 EE (Pr.I) Rohini Zone

5 35/9.9.2008 800 2364.15 (+) 39.00% 26,28,935 Total 26,28,935

EE (Pr.-II) Rohini Zone

6 7/15.4.2010 88.34 4323.95 (-) 19.51% 3,07,454 7 11/11.5.2008 156.38 2364.15 (+) 15.42% 4,26,714 Total 7,34,168

EE (Pr.-IV) Rohini Zone

8 14/3.3.2011 5257.28 4471.25 (+) 26.90% 2,98,29,892 9 225/30.9.2011 314.93 (4471.25 -

147.30) 4323.95

(+) 4.10% 14,17,573

10 13/12.4.2010 279.83 4323.95 (-) 12.99% 10,52,796 11 11/29.4.2010 519.73 4471.25 (-) 20.21% 18,54,194

12 14/12.4.2010 427.55 (4471.25 -147.30) 4323.95

(-) 12.99% 16,08,558

13 15/16.4.2010 173.07 4323.95 (-) 14.02% 6,43,428 14 247/22.3.2011 168.59 4323.95 (-) 20.99% 5,75,963 Total 3,69,82,404 Grand Total 5,71,85,419

98

ANNEXURE – D [Referred to in Para 12]

S. N.

Work order No. & date

Qty. of R.C.C. slabs provided & fixed (m2)

Qty of RCC slab without lab test

(m2)

No. of samples

required to be

got tested as

per ibid circular

No. of samples

got tested

Rate (`)

(m2)

(+) % age (-)

Amount (`)

EE (M-I) Rohini Zone 1 79/18.11.2010 151.90 101.9 3 1 786.86 URM 80,181 2 177/06.10.2009 394.10 344.10 5 1 701.50 (-)1.11 2,38,707 3 188/09.10.2009 298.07 248.07 4 1 701.50 (-)2.99 1,68,818 4 532/02.03.2009 211.80 161.80 4 1 701.50 (+)19.17 1,35,261 5 474/10.02.2009 187.50 137.50 3 1 701.50 (+)46.77 1,41,569 6 37/13.05.2009 165.00 115.00 3 1 701.50 (-)0.76 80,059 7 284/01.12.2009 312.30 262.30 5 1 701.50 (-)7.09 1,70,958 8 132/31.12.2010 292.10 242.10 4 1 701.50 (-)15.29 1,43,866 9 50/22.07.2010 683.04 633.04 7 1 701.50 (-)19.78 3,56,239 Total 15,15,658 EE (Pr.-I) Rohini Zone 10 2/29.04.2009 1158.39 1058.39 11 2 701.50 (-)20.42 5,90,850 11 61/24.12.2008 140.40 140.40 3 Nil 701.50 (-)6.42 92,168 12 62/24.12.2008 167.00 167.00 3 Nil 701.50 (-)9 1,06,607 13 64/05.01.2009 106.50 106.50 3 Nil 701.50 (-)18 61,262 14 67/29.01.2009 417.50 417.50 5 Nil 701.50 (-)18 2,40,159 15 1/29.04.2009 810.51 760.51 9 1 701.50 (-)19.42 4,29,892 16 10/30.04.2008 135.54 135.54 3 Nil 701.50 (+)62.55 1,54,555 Total 16,75,493 EE (M-IV) Rohini Zone 17 396/16.12.2009 296.92 246.92 4 1 701.50 (-)5.46 1,63,757 18 443/14.01.2010 303.50 253.50 5 1 701.50 (-)7.26 1,64,920

99

19 579/17.02.2010 538.73 438.73 6 2 786.86 URM 3,45,219 20 613/04.03.2010 206.50 156.50 4 1 786.86 URM 1,23,144 Total 7,97,040 EE (Pr.) Narela Zone 21 14/09.07.2007 2462.16 2462.16 25 NIL 701.50 (+)31.99 22,79,738 22 51/22.09.2006 552.50 552.50 6 NIL 701.50 (+)1.85 3,94,749 Total 26,74,487 Grand Total 66,62,678

100

ANNEXURE – E [Referred to in Para 17]

S.N. W.O. No. and date Qty. of S/S

of stone Agg. (M3)

90-45 mm

Qty. of S/S stone Agg.

(M3) 63-45 mm

Qty. of S/S of stone

Agg. (M3) 53-22.4

mm

Laying of W.B.M. /

paid (M3)

Qty. 20% (M3)

Rate of laying W.B.M.

(`)

%age Amount

(`)

Ex. Engg. (M-I), Rohini Zone 1. 328/23.12.2009 - - 259.21 259.21 51.84 130 URM 6,739 2. 220/21.03.2011 202.59 155.53 312.78 670.90 134.18 192.55 (-) 14.29 22,144 3. 288/08.12.2011 - - 196.98 196.98 39.39 192.55 (+) 80.03 13,654 4. 422/25.01.2012 174.09 146.08 291.57 611.74 122.34 192.55 (+) 21.125 28,533 Total 71,070

Ex. Engg. (M-IV), Rohini Zone 5. 610/23.01.2008 - 95.05 140.86 235.91 47.18 122 (+) 56.30 8,997 6. 713/27.02.2008 - 87.99 175.98 263.97 52.79 122 (+) 56.70 10,092 7. 678/19.03.2010 - - 64.78 64.78 12.95 192.55 (+) 3.58 2,583 8. 679/19.03.2010 - - 71.48 71.48 14.29 192.55 (+) 3.58 2,850 9. 117/09.10.2010 - 204.93 99.26 304.19 60.83 220.24 URM 13,397 10. 126/19.10.2010 - 236.24 121.00 357.24 71.44 220.24 URM 15,734 11. 32/02.05.2011 - 91.69 76.68 168.37 33.67 220.24 URM 7,415 12. 160/27.08.2011 - 1150.67 1174.64 2325.31 465.06 192.55 (+) 55.50 1,39,246 13. 32/03.06.2010 - - 303.54 303.54 60.70 192.55 (+) 6.25 12,418 Total 2,12,732

Ex. Engg. (Pr.) Narela Zone 14. 58/04.12.2007 - 71.21 295.58 366.79 73.35 122.00 (+) 35.60 12,134 15. 189/29.11.2001 - 575.21 - 575.21 115.04 97.55 (+) 33.50 14,982 16. 95/04.01.2001 - 336.79 171.67 508.46 101.69 97.55 (+) 32 13,094 17. 96/04.01.2001 - 320.44 159.84 480.28 96.05 97.55 (+) 32.50 12,415 18. 135/30.01.2001 - 326.90 159.04 485.94 97.18 97.55 (+) 30.50 12,371 19. 31/14.06.2001 - 367.31 159.79 527.10 105.42 97.55 (+) 35 13,883 20. 3/17.04.2008 - - 212.53 212.53 42.50 122 (+) 81 9,385 21. 68/06.10.2008 - - 171.52 171.52 34.30 122 (+) 34.77 5,640

101

22. 57/19.09.2008 - - 285.88 285.88 57.17 192.55 (+) 76 19,374 23. 105/31.03.2008 - 179.02 361.34 540.36 108.07 122 (+) 88 24,787 24. 26/29.07.2008 - 86.06 115.98 202.04 40.40 192.55 (+) 67.95 13,065 25. 84/31.03.2011 - 99.74 99.48 199.22 39.84 220.24 URM 8,774 Total 1,59,904

Ex. Engg. (M-II), K.B. Zone 26. 101/07.10.2010 - - 110.63 110.63 22.13 220.24 URM 4,874 27. 102/07.10.2010 - - 169.37 169.37 33.87 220.24 - 7,460 28. 240/16.12.2011 - - 43.40 43.40 8.68 192.55 (+) 52.99 2,557 Total 14,891

Ex. Engg. (M-III), Rohini Zone 29. 170/22.12.2010 - - 100.07 100.07 20.01 192.55 (+) 32.80 5,117 Total 5,117

Ex. Engg. (M-III), Civil Line Zone 30. 595/03.11.2011 - 14.39 14.30 28.69 5.73 220.24 URM 1,262 31. 352/07.10.2010 - - 135.45 135.45 27.09 220.24 URM 5,966 32. 363/07.10.2010 - - 87.06 87.06 17.41 220.24 URM 3,834 33. 207/05.10.2010 - - 315.13 315.13 63.02 192.55 (+) 18 14,319

34. 267/29.04.2011 - - 63.27 63.27 12.65 220.24 URM 2,786 Total 28,167 Ex. Engg. (M-II), City Zone 35. 270/19.01.2011 - 182.26 135.63 317.89 63.57 220.24 URM 14,001

Total 14,001 Grant Total 5,05,882

102

ANNEXURE – F [Referred to in Para 20]

S. N. Work Order No. & Date

Qty. of P/L cc pavement of mix RMC- M-25/M-20

(m3)

Difference in rates

(` 4471.25 - ` 4369.25) (` 4323.95 - ` 4221.95)

Contractor’s percentage on

tendered amount + - (%age)

Financial Implication

(`)

Ex. Engg. M-III, Rohini Zone

1 221/ 7.3.2011 69.86 102 - 26.99% 5,202

2 223/7.3.2011 24.20 102 - 26.99% 1,802

3 252/22.3.2011 26.50 102 - 7.93 % 2,489

4 16/27.4.2011 66.00 102 - 19.66% 5,408

5 245/22.3.2011 25.00 102 - 9.99 % 2,295

6 159/8.12.2010 65.58 102 - 40.00% 4,014

7 160/8.12.2010 74.48 102 - 40.00% 4,558

8 522/25.3.2010 71.18 102 - 25.11% 5,438

31,206

Ex. Engg. M-III, Civil LIne Zone

9 159/20.4.2011 74.28 102 + 7.20% 8,122

10 398/19.7.2011 61.36 102 +22.97% 7,696

11 410/22.7.2011 53.25 102 +22.22% 6,639

12 417/22.7.2011 54.10 102 +27.77% 7,051

13 312/13.5.2011 122.77 102 + 6.81% 13,375

14 126/19.4.2011 61.52 102 + 4.00% 6,526

15 419/8.8.2011 180.00 102 +9.36% 20,079

103

16 202/23.4.2010 292.56 102 - 8.08% 27,429

17 236/28.10.2009 127.38 102 - 4.00% 12,473

18 506/31.12.2008 69.68 102 + 8.99% 7,747

19 597/25.3.2010 88.70 102 -10.10% 8,133

20 546/3.1.2011 150.37 102 - 6.40% 14,356

21 296/6.5.2011 217.54 102 -25.98% 16,425

22 15/15.4.2011 77.55 102 + 3.75% 8,206

23 415/22.7.2011 56.79 102 - 28.99% 4,113

24 500/8.3.2010 41.65 102 - 15.89% 3,573

25 499/8.3.2010 85.67 102 - 15.89% 7,350

26 340/22.9.2010 89.84 102 - 6.66% 8,553

27 93/13.4.2010 94.91 102 - 15.99% 8,133

28 503/8.3.2010 68.76 102 - 15.99% 5,892

29 541/12.3.2010 59.09 102 - 11.57% 5,330

30 498/8.3.2010 68.54 102 - 15.89% 5,880

31 101/19.4.2011 159.82 102 - 28.90% 11,590

32 339/22.9.2010 66.97 102 - 6.66% 6,376 2,31,047 Ex. Engg. M-II, City Zone

33 1/8.4.2011 163.59 102 - 7.86% 15,375

34 42/15.6.2010 67.05 102 - 7.97% 6,294

35 41/15.6.2010 87.33 102 - 3.99% 8,552

36 165/16.8.2011 33.79 102 +10.28% 3,801

37 113/6.9.2010 23.81 102 - 2.44% 2,369

104

38 239/29.12.2009 71.00 102 - 18.70% 5,888

39 305/23.2.2011 66.80 102 + 15.99% 7,903

40 79/21.7.2010 54.96 102 - 9.99% 5,046

41 161/16.9.2009 29.00 102 - 6.51% 2,765

42 123/24.7.2011 302.39 102 -19.99% 24,678

43 124/14.7.2011 292.08 102 - 1.11% 29,461

44 252/7.1.2011 48.96 102 - 4.01% 4,794 1,16,926 Total 3,79,179

105

ANNEXURE – G [Referred to in Para 27]

S. N.

S. No. of S.B.

Date of Issue Books

Name of Books Distributed Class

wise

No. of Books Rate `/ Book

Amount (`)

1 1 22.4.2010 Meri Gold – I 220 x 30 6,600 2 15 24.4.2010 Rim Zim – I 220 x 30 6,600 3 21 22.4.2010 Math Magic – I

(Hindi) 220 x 30 6,600

4 27 22.4.2010 Meri Gold – II 220 x 30 6,600 5 33 22.4.2010 Rim Zim – II 220 x 30 6,600 6 39 22.4.2010 Math Magic – II

(Hindi) 220 x 30 6,600

7 45 22.4.2010 Meri Gold – III 220 x 30 6,600 8 51 22.4.2010 Rim Zim – III 220 x 30 6,600 9 57 22.4.2010 Math Magic – III 220 x 30 6,600

10 63 22.4.2010 Meri Dilli -III 220 x 12 2,640 11 69 22.4.2010 Aas Pass - III 220 x 30 6,600 12 75 22.4.2010 Meri Gold – IV 210 x 30 6,300 13 81 22.4.2010 Rim Zim – IV 210 x 30 6,300 14 87 22.4.2010 Math Magic – IV 210 x 30 6,300 15 93 22.4.2010 Hmara Bharat - IV 210 x 13 2,730 16 99 22.4.2010 Aas Pass - IV 210 x 30 6,300 17 105 22.4.2010 Meri Gold – V 250 x 30 7,500 18 111 22.4.2010 Rim Zim – V 250 x 30 7,500 19 117 22.4.2010 Math Magic – V

250 x 30 7,500

20 123 22.4.2010 Hmari Duniya - V 250 x 18 4,500 21 129 22.4.2010 Aas Pass - V 250 x 30 7,500 Total 4720 1,31,070

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