GHMC Audit Report - Transport - 2012-12 Part 2

Non-production of records -11

08. TRANSIT OF THE PARTIALLY LOADED FUEL TANKER FROM MALAK PET PARKING YARD TO KAVADIGUDA PARKING YARD/KHAIRTHABAD TO KAVADIGUDA – NON-PRODUCTION OF THE DIESEL STOCK REGISTER AT KAVADIGUDA –OBJECTED Rs. 43,30,200/-

            On verification of the  diesel stock with reference to Delivery challan Registers at Malakapet parking yard and Khairthabad parking yard, it was noticed that on many occasions, the diesel stocks were sent to Kavadiguda parking yard after partial unloading of Diesel tanker at the first destination.

            But the correctness of the accountal of the diesel at 2^nd destination,  i.e. Kavadiguda could not be verified due to non-production of the diesel stock registers for the period from 19.11.2012 to 31.03.2013 in case of Pump-II and for the period 18.09.2012 to 31.03.2013 in case of pump –I. The details of such stocks are shown in annexure enclosed.

            The matter was raised in the AI letter No. 05/AAO/15-16 dated 21.7.2015 addressed to CTO, Transport section GHMC, but the executive authority did neither choose to produce the record nor to furnish the reply to the AI letter

S.No	D.C No/dt	Qty received	Name first destination		Second destination	Qty for which account not pointed out
			Pump-I	Pump-II
1	656522729/14.8.12	20 KL	10	-	10 KL	10 KL
2	659461438/31.12.12	20KL	5KL and 5KL at P-I K.Bad	5KL	5KL	5KL
3	659704214/10.1.13	20KL	-	10KL	10KL	10KL
4	653568972/1.4.12	20KL	5KL and 5KL P_II at KBad	--	10KL	10KL
5	653770907/11.04.12	20KL	10KL	5KL	5KL	5KL
6	654948518/2.6.12	12KL  KBAD	-	8KL	4KL	4KL
7	655549139/29.6.12	20KL		15KL	5KL	5KL
8	656224732/31.7.12	20KL	5KL at MKPT	10KL	5KL	5KL
9	656522356/15.812	20KL	5KL	10KL	5KL	5KL
10	657457196/1.10.12	20KL	-	10KL	10KL	10KL
11	657583733/4.10.12	20KL	-	10KL	10KL	10KL
12	659461438/31.12.12	20KL	5KL	10KL at MKPT	5KL	5KL

                        84000 X Rs. 51.55 = Rs 43,30,200/-

            In absence of the stock registers, the correctness of the expenditure of Rs 43,30,200/- could not be certified in audit and held under objection.

Non-accountal of stock -15

09. TRANSIT OF THE PARTIALLY UNLOADED FUEL TANKER FROM ONE PARKING YARD TO ANOTHER PARKING YARD – DETAILS OF SECOND DESTINATION NOT NOTED IN THE REGISTER – STOCKS NOT CHECKED –Rs. 10,31,000/-

            On verification of the Delivery challan register with reference pump stock register at Khairthabad parking yard, it was noticed that in the DC register recording was made noting the  partial  unloading of diesel stock from the tanker and dispatching of the tanker to another parking yard for unloading of the balance stock. But, the details of the second destination/parking yard were not noted.

In the absence of the details, the correctness of the unloading of balance stocks of the diesel from the tanker at second destination could not be checked in audit. As such the value of such stock could not be admitted in audit and held under objection.

·         As per DC No 658539731/20.11.12, 20 KL of the diesel was received by vehicle No. AP31 Y 2727. In pump –II 10 KL of diesel was unloaded and the detail of the unloading of the balance stock were not forthcoming.

·         As per DC No 659487307/1.1.2013, 20 KL of the diesel was received by vehicle No. AP28 TA 2817. In pump –I 10 KL of diesel was unloaded and the detail of the unloading of the balance stock was not forthcoming.

                                    20000 Litrs X 51.55 = Rs. 10,31,000/-

Misappropriation -12

10. ISSUE OF THE FUEL TO 25 TONNERS/10 TONNERS IN EXCESS OF THE STANDARD QUOTA – WITH OUT DETAILS OF THE PERFORMANCE OF THE VEHICLE – PILFERAGE OF THE FUEL – Rs. 1,41,96,870/-

            The executive authority designed the pin-point programme for each vehicle which describes the daily route of the vehicle and its standard consumption of the diesel per day. But during the audit, on verification of the issue of diesel though coupons on random basis, excess issue of the diesel was noticed. The additional performance of the vehicle for such days was not forthcoming. As such over issue of the stocks indicates/paves the way for pilferage of the fuel.

            The approximate pilferage of the fuel in this kind of pilferage would be for three yards per annum works out to:

            255 Liters X 3 (yards) X 360 days = 275400 Litres X Rs 51.55 = Rs 1,41,96,870/-

ISSUE OF THE DIESLE TO THE VEHICLE IN EXCESS OF THE STANDARD QUOTA - KAVADIGUDA PARKING YARD
Sl.no	Book no/ token no	Date	Vehicle no	No of litres issued	total no of litres issued	No of litres eligible as per pin point programme	excess
1	1924/9	19.9.12	AP 11 X 7215	35	215	140	75
2	1932/12	19.9.12	AP 11 X 7215	35
3	1924/40	19.9.12	AP 11 X 7215	35
4	1924/29	19.9.12	AP 11 X 7215	35
5	1925/7	19.9.12	AP 11 X 7215	35
6	1924/40	19.9.12	AP 11 X 7215	35
7	1924/15	19.9.12	AP 11 V8398	25	130	100	30
8	1948/99	19.9.12	AP 11 V8398	25
9	1924/29	19.9.12	AP 11 V8398	25
10	1932/11	19.9.12	AP 11 V8398	30
11	1925/4	19.9.12	AP 11 V8398	25
12	1924/5	19.9.12	AP 11 V8479	25	125	100	25
13	1924/21	19.9.12	AP 11 V8479	25
14	1944/93	19.9.12	AP 11 V8479	25
15	1925/11	19.9.12	AP 11 V8479	25
16	1947/93	19.9.12	AP 11 V8479	25
17	1924/1	19.9.12	AP 11 X7754	35	175	140	35
18	1924/12	19.9.12	AP 11 X7754	35
19	1924/27	19.9.12	AP 11 X7754	35
20	1925/3	19.9.12	AP 11 X7754	35
21	1925/25	19.9.12	AP 11 X7754	35
22	1924/18	19.9.12	AP 11 X 7753	35	175	140	35
23	1924/41	19.9.12	AP 11 X 7753	35
24	1925/5	19.9.12	AP 11 X 7753	35
25	1925/21	19.9.12	AP 11 X 7753	35
26	1925/41	19.9.12	AP 11 X 7753	35
27	1924/17	19.9.12	AP 11 V 8462	25	155	100	55
28	1948/100	19.9.12	AP 11 V 8462	25
29	1932/13	19.9.12	AP 11 V 8462	30
30	1924/34	19.9.12	AP 11 V 8462	25
31	1925/2	19.9.12	AP 11 V 8462	25
32	1925/18	19.9.12	AP 11 V 8462	25
							255

Misappropriation -12