Delhi PWD Cracks Down on Audit Irregularities with New Guidelines

The Delhi governments Public Works Department has implemented a standard operating procedure to tackle common irregularities found during audits. This move aims to enhance transparency and accountability in financial transactions and procurement processes.

The Public Works Department (PWD) of the Delhi government has formulated a comprehensive set of guidelines to address commonly detected irregularities during audits and ensure their prevention in the future. These guidelines, outlined in an official circular, aim to enhance financial discipline and transparency within the department.

Cashbook Management

One of the key areas addressed in the circular is the proper maintenance of cashbooks. It emphasizes the importance of recording daily cash transactions in the cashbook and depositing cash into the government account on the same day or the next working day. Additionally, the cashbook should be maintained as per the instructions provided in the government receipt and payment rules and the CPWD Manual.

Procurement of Goods and Services

The circular reiterates the need to strictly adhere to the procedures prescribed in the General Finance Rules of 2017 and the Manual of Procurement of Goods of 2017 for the procurement of goods and services. It mandates the procurement of goods and services available on the government e-marketplace (GEM) as per Rule 149 of the General Finance Rules. All zones and divisions are advised to procure common goods and services from GEM to ensure transparency and efficiency.

Stock Register and Inventory Management

The guidelines emphasize the importance of maintaining separate stock registers for consumables and non-consumables. Upon receiving materials, immediate entries should be made in the stock register, and the invoice or voucher page number should be marked. Regular physical verification of consumables and non-consumables should be conducted as per the General Finance Rules. Timely condemnation and disposal of unserviceable articles should be carried out with proper approval.

Financial Registers and Records

The circular instructs the maintenance of various financial registers, including those for contingent charges, LTC, medical, rent, electricity, telephone, water, property, dead stock, children's education allowance, short- and long-term advances, valuable register, and pay bill register. These registers should be maintained in accordance with the rules and procedures prescribed in the FRSR, General Finance Rules, receipt and payment rules, and other relevant guidelines.

Tax Deductions and Staff Claims

The guidelines highlight the significance of deducting TDS on account of Income Tax and GST from vendors. The circular also emphasizes the timely processing of personal claims of staff and the settlement of advances within the stipulated time frame. Income Tax and education cess should be deducted on a proportionate basis and deposited with the concerned authority within the specified time, ensuring timely filing of returns.

Expenditure Control and Financial Powers

The circular cautions against exceeding delegated financial powers and incurring expenditure beyond authorized limits. It directs all divisions, circles, and zones to ensure that their expenditures are within their delegated powers, as specified in the Compendium of Financial Powers delegated to PWD officers.

Timely Execution of Works

The guidelines emphasize the importance of avoiding delays in the execution of works. Authorities are advised to maintain close coordination with all concerned parties and take timely decisions to ensure efficient project completion. Contractual provisions should be followed diligently to prevent undue benefits to contractors. Market surveys should be conducted to ascertain prevailing market prices, and prescribed procedures should be strictly adhered to.

Payment of Final Bills

The circular addresses the issue of delayed payments of final bills due to pending approvals for extra or substitute items, deviation/extra items statements, and extension of time cases. To mitigate this, the payment of final bill schedules should be strictly followed. The engineer-in-charge is responsible for ensuring the availability of architectural and structural drawings before the commencement of work. The final bill should be paid within the time frame specified in the General Conditions of Contract (GCC) provisions, and the procedure outlined in para 5.18 of the CPWD Works Manual must be strictly followed.

The Delhi PWD's comprehensive guidelines aim to enhance financial discipline, transparency, and efficiency within the department. By addressing commonly detected irregularities and providing clear instructions on various financial procedures, the department seeks to ensure the proper utilization of public funds and the timely execution of projects.