7 2/IIB Non Conduct of Internal Audit - Non Conduct of Physical Verification of Stock

PART-ID
SUMMARY OF OBJECTIONS
( EXPENDITURE AUDIT)
Money
AS.N GIST OF ORIGINATOR
PARA/PART Value
O OBJECTION S/SHRI
(Rs)
Non Recovery of
Subscription towards
5 1/IIB Special Provident 6090 M.Jebamani- Sr.Ar
Fund Cum Gratuity
Scheme
Non conduct of internal
7 2/IIB - M.Jebamani- Sr.Ar
audit
Non conduct of
6 3/IIB physical verification of - M.Jebamani- Sr.Ar
Stock
Miscellaneous-Non
8 4/IIB utilization of - M.Jebamani- Sr.Ar
Printer/Copier
6090
TOTAL
PART-IE
AMOUNT COLLECTED AT THE INSTANCE OF AUDIT
MONEY
Originator
AS.NO GIST OF OJECTION VALUE
Shri
(Rs)
Non Recovery of
Subscription towards
5 1680 M.Jebamani-Sr.Ar
Special Provident Fund
Cum Gratuity Scheme
Non crediting of interest

9 accrued into Govt. 1347 M.Jebamani-Sr.Ar
Account
TOTAL 3027
Para.No: 1 /IIB AS.NO:5/Pg.No:
Non recovery of subscription towards Special Provident Fund-cum-
Gratuity Scheme- Rs.6,090/-
As per G.O M.S.No.504 Finance (Pension) Department dated

02.11.2000, Government of Tamil Nadu formulated “Tamil Nadu Government
Employees’ Special Provident Fund-cum-Gratuity Scheme, 2000” with effect
from 01-10-2000. As per the Scheme, a monthly subscription of Rs.70/-
should be recovered from the newly recruited employees on or after
1.10.2000. The recovery would commence from the beginning of calendar
month following the date of regularizing their services and it should continue
till one month prior to the date of their retirement on superannuation.
However, on a scrutiny of service books and pay bill registers, it was noticed
that subscription towards the above scheme was not made from the following
employee as detailed below:-
Sl. Name & Designation Date of Date of Period Amount to be

No Shri/Smt Appointment Regularisation recovered
From To Months Rs.
1. Thiru.V.Murugaraju,
30.12.2010 30.12.2010 01.01.2011 31.03.2018 87 6,090
Assistant
On this being pointed out, the department replied that the recovery of SPF
would be intimated shortly to Audit.
Further report awaited. Para may remain.
Para.No: 2 /IIB AS.No:7/Pg.No:

NON - CONDUCT OF INTERNAL AUDIT
According to G.O.Ms.598/Finance[LF]dt:30-08-1992 an Internal Audit
has to be conducted by the Competent authority within the Department every
year in order to exercise effective control over expenditure and also to avoid
wasteful expenditure.
However, it was found that no such Internal Audit was carried
out/conducted during the period covered by audit from 01.04.2017 to
31.03.2018.
On this being pointed out it was replied that the issue raised would be
brought to the notice of the DC’s office for further action as pointed in audit.

NON-CONDUCT OF PHYSICAL VERIFICTION OF STOCK
According to Article 143/TNF Code volume -1 Physical Verification
of Stock has to be done on before 31 st March of every year or such time as
may be prescribed by the Competent Authority.
However, on scrutiny of stock register as on date it was found that no
physical verification was conducted for the periods from 01-04-2016 to
31.03.2018.
On this being pointed out it was replied that the issue raised would be
brought to the notice of the DC’s office for further action as pointed in audit.

Miscellaneous-Non utilization of Printer/Copier
On scrutiny of the TCS Stock register for the year 2015-16(TCS/TSP)it was
noticed that LEXMARK-MX 610de,Register Sl.No. 1, Sl.No.7016-44 HHO 327M
was Provided/Installed as per the delivery challan on 29.05.2015.This machine has
multifunctional features which can to be used as a Xerox Copier and a printer in the
office. However, the machine is currently not in use for the past 2 years
(w.e.f: 01.09.2016 to 12.04.2018 till date) due to want of ink toner and hence has been
kept idle. Therefore the assessing officer may initiate action to procure the toner and
use the Multifunctional printer at the earlier under intimation to audit.
On this being pointed out it was replied that the issue raised would be brought
to the notice of the DC’s office for further action as pointed in audit.

7 2/IIB Non Conduct of Internal Audit - Non Conduct of Physical Verification of Stock

Uploaded by

Copyright:

Available Formats

7 2/IIB Non Conduct of Internal Audit - Non Conduct of Physical Verification of Stock

Uploaded by

Document Information

Original Title

Copyright

Available Formats

Share this document

Share or Embed Document

Sharing Options

Did you find this document useful?

Is this content inappropriate?

Copyright:

Available Formats

7 2/IIB Non Conduct of Internal Audit - Non Conduct of Physical Verification of Stock

Uploaded by

Copyright:

Available Formats

PART-ID

AMOUNT COLLECTED AT THE INSTANCE OF AUDIT

Non crediting of interest

As per G.O M.S.No.504 Finance (Pension) Department dated

Sl. Name & Designation Date of Date of Period Amount to be

would be intimated shortly to Audit.

Further report awaited. Para may remain.

Para.No: 2 /IIB AS.No:7/Pg.No:

According to G.O.Ms.598/Finance[LF]dt:30-08-1992 an Internal Audit

has to be conducted by the Competent authority within the Department every

However, it was found that no such Internal Audit was carried

out/conducted during the period covered by audit from 01.04.2017 to

Further report awaited. Para may remain.

NON-CONDUCT OF PHYSICAL VERIFICTION OF STOCK

According to Article 143/TNF Code volume -1 Physical Verification

of Stock has to be done on before 31 st March of every year or such time as

may be prescribed by the Competent Authority.

However, on scrutiny of stock register as on date it was found that no

physical verification was conducted for the periods from 01-04-2016 to

Further report awaited. Para may remain.

Miscellaneous-Non utilization of Printer/Copier

noticed that LEXMARK-MX 610de,Register Sl.No. 1, Sl.No.7016-44 HHO 327M

was Provided/Installed as per the delivery challan on 29.05.2015.This machine has

use the Multifunctional printer at the earlier under intimation to audit.

Further report awaited. Para may remain.

You might also like