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OFFICE OF CHIEF CONTROLLER OF ACCOUNTS

MINISTRY OF SURFACE TRANSPORT

GOVERNMENT OF INDIA

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INTERNAL AUDIT

 

IMPROVEMENTS NOTICED AS A RESULT OF INTERNAL AUDIT

  1. Improvement in maintenance of records : -
  1. After having been pointed out by the audit, the dead stock registers are being

    2. reviewed. Physical verification of stocks has been carried out and unusable stocks have been removed from the stock registers for further necessary action to dispose off.

  2. Many units took necessary action to dispose off the unusable material after

    3. approval of survey reports by the competent authority.

  3. Maintenance of cash book has improved . Cutting /over writing and erasing is

very less now and necessary certificates are being recorded by the DDOs besides checking the cash books regularly.

  1. In case of DG ( LHLS ) it had been observed during various inspections that they were observing partially, CPWD rules and partially their own set of orders. On repeated conversations, now they have evolved a new set of Financial Rules for all offices working under DG ( LHLS ) and the same are awaiting approval from the parliament.
  1. The bank audit, which has been taken up during the year 1998-99, has revealed that the payment of D.A. to the pensions was not being paid on the original pension, but on the reduced amount i.e. the amount arrived at after deducting the amount allowed for commutation. The same had been got corrected. And also the pension, which needs to be enhanced after 15 years from the date of commutation, was got done in several cases and with instructions to follow the correct procedure in future.

 

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SOME IMPORTANT OBSERVATIONS MADE BY INTERNAL AUDIT

    1. Untrained staff :

      2. Accounting staff in Directorate of Light House and Light Ships is not well versed with the accounting procedures of works. Qualified Jr. AO/AAO posted in these units are not utilised by DG(LHLS) and the works portion is entrusted to the officials of these offices. These officials are neither properly qualified nor they get any training for handling this specialised job. As a result, the work done by them is very very poor. Almost in all Divisions, Internal Audit has pointed out that Cash Books are not been maintained properly and account is also not rendered in proper format. (This is detailed in Part II (G) of this report). Offices of the DG (LHLS) are not following proper accounting procedure and thus causing financial improprieties & irregularities. In fact this requires immediate attention. Moreover, in many LHLS Divisions, there is no post for qualified JAO/AAO.

    2. Recurring loss of Rs. 60,000/- approximately per month due to non-allotment of ready built flats at Noida :-

The residential accommodation for officers and staff of DG, LHLS including concerned Pay & Accounts Office, R.K.Puram was decided to be shifted from New Delhi to Noida as decided by the M/o Home Affairs. For implementation of the scheme, the department took over the possession of ready built flats (154) in the year 1994-95 from Noida authority for Rs, 3,45,00,000/-. Out of the 154 ready built flats, only 43 quarters (including 2 quarters being used as Guest House) have been allotted to the staff. 111 quarters are still lying vacant. This has led to a recurring loss of Rs. 60,000/-. p.m. to Govt.

3. Irregular payment of lease rent of Rs. 1,26,500/- :-

The unit was paying annual lease rent to Noida authority without taking

Possession of land from3/89 to 8/92. Payment on this account was irregular and is required to be recovered from Noida.

4. Over payment to SCI in respect of, M.V. Paradeep Ship for Rs. 10,06,808/- :-

During the course of inspection it was observed from the records that as per

terms and conditions of the agreement, advance payment should be made to SCI Limited for each year quarterly. The final account of each year duly certified by S.C.I. should be submitted to the owner of the ship.

It was observed that there was a difference of Rs. 10,06,808/- in the statement of account since 1984-85 to 1996-97. The over payment has been admitted by the LHLS, Port Blair. The amount needs to be recovered/adjusted from SCI, Mumbai.

5. Non-settlement of outstanding amount of Rs. 1,38,709.60 in respect of M.V. Paradeep Ship :-

The oil costing Rs. 1,38,709.60 was handed over to M.V. Paradeep on 1-2-84 by. CIWTC on recoverable/refundable basis. During inspection it was observed that neither cost of the oil has been recovered so far nor reflected in statement of account of any financial year. Effective steps need to be taken to recover the total cost of the oil at the earliest.

6. Unauthorized operation of bank account for deposit work :-

The unit received demand drafts for Rs. 3,69,000/- for executing a deposit work.

This amount was deposited by the DDO in the separate unauthorized account opened by him in the Syndicate Bank and not in the government account. The amount received on account of deposit work should have been credited into government account under the head 8443 civil deposit – deposit work. The DDO was asked to follow the correct procedure as laid down in CPWA Code and CPWD Manual for the deposit works.

    1. Non-settled claims on account of the survey charges amounting to Rs.

      2. 1,29,79,912/- :-

      The unit is rendering services of survey of Minor Ports and for that survey

      Charges are claimed from the concerned dept. It was observed that a sum of Rs. 1,29,79,912/- due from various parties on this account is still lying non- settled. Urgent action is required to get settled the outstanding claims.

    2. Outstanding survey fees for Rs. 1,31,153/- :-

 

It was observed that an amount of Rs. 1,31,153/- on account of various kinds of survey fees was outstanding against the owners of the sailing vessels. The amount needs to be realized from the concerned parties at the earliest.

9. Heavy amount lying in Personal Deposit Account :-

It was observed that huge amount was lying outstanding as on 31-3-98 in the personal ledger account maintained by the O/O. SHIPPING MASTER, MUMBAI .

 

PLA Outstanding Amount Remarks

No.I 35,83,036-08 Un-disbursed pay and allowances of the CREW

employees ( who are absconding)

No.II 53,07,067.61 Advance money received by Crewmembers from

the Shipping agencies for sending the same to their families.

The unit has to remit the above mentioned money in both the cases to the respective families of the CREWmembers for whom the amount has been deposited by the employer of the CREW. Sincere efforts are required to be taken up by the unit for remittance of the amount to the concerned families of the Crewmembers.

 

10. Shortage of 4,300 library books :-

It was observed from the record that physical verification of library books was

conducted in the month of November 1997. During physical verification, shortage of 4,300 library books was noticed which require write off sanction from the competent authority.

 

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Last modified: September 12, 2000

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O/O Chief Controller of Accounts.