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147071 AR 2015-2016-PURI.Pdf AUDIT REPORT 01-07-2016 LOCAL FUND AUDIT, PURI, ODISHA CATEGORY : Sree Jagannath Temple, Puri,General Audit Report No : 147071/AR/2015-2016-PURI PARA: 1 TITLE SHEET 1 Name of the Institution : Shree Jaganatha Temple Puri. 2 Year of Accounts under Audit : 2014-2015 3 Name of the Local Authority during the year of A/Cs : SRI ARABINDA KUMAR PADHI,IAS CHIEF ADMINISTRATOR. 01.04.2014 TO 28.10.2014. SRI BIKASH CHANDRA MOHAPATRA, IAS CHIEF ADMINISTRATOR. 28.10.2014 TO 09.03.2015. SRI SURESH CHANDRA MOHAPATRA, IAS CHIEF ADMINISTRATOR. 09.03.2015 TO 31.03.2015. SRI MAHESWAR AGASTI,OAS, ADMINISTRATOR DEVLOPMENT 01.04.2014 TO 28.02.2015 SRI PRASANNA KUMAR HOTA ,ADMINISTRATOR DEVLOPMENT 28.02.2015 TO 31.03.2015 SRI PRASANNA KUMAR HOTA ,ADMINISTRATOR NITI 01.04.2014 TO 28.02.2015 SRI PRADIP KUMAR DASH ,,ADMINISTRATOR NITI 28.02.2015 TO 31.03.2015 SRI TRIPATI NANDA DASH ,DEPUTY ADMINISTRATOR FINANCE 01.04.2014 TO 28.02.2015 SRI KISHORE CHANDRA PRADHAN ,DEPUTY ADMINISTRATOR FINANCE 28.02.2015 TO 31.03.2015 Name of the Local Authority at the time of Audit : SRI SURESH CHANDRA MOHAPATRA, IAS CHIEF ADMINISTRATOR.14.12.2015 TO 30.04.2016 SRI PRASANNA KUMAR HOTA ,ADMINISTRATOR DEVLOPMENT 14.12.2015 TO 30.04.2016 SRI PRADIP KUMAR DASH ,,ADMINISTRATOR NITI 14.12.2015 TO 30.04.2016 SRI KISHORE CHANDRA PRADHAN ,DEPUTY ADMINISTRATOR FINANCE 14.12.2015 TO 30.04.2016 4 Duration of Audit : 14-12-2015 To 30-04-2016 (Mandays Consumed :- 235.75) 5 Name of the Auditors : RASHMIKANTA PENTHOI - Lead Auditor(14-12-2015 to 30-04-2016) SNEHASISH PATTNAIK - Auditor(14-12-2015 to 30-04-2016) PRASANTA KUMAR BISWAL - Auditor(14-12-2015 to 30-04-2016) BIRANCHI NR. NATH - Auditor(14-12-2015 to 30-04-2016) PUSPARANI SWAIN - Auditor(14-12-2015 to 30-04-2016) SANGHAMITRA BEURA - Auditor(14-12-2015 to 30-04-2016) SATYAPIRA PATTANAIK - Auditor(18-04-2016 to 30-04-2016) SANJAY KUMAR SWAIN - Auditor(18-04-2016 to 30-04-2016) SIMANCHAL PANDA - Auditor(18-04-2016 to 30-04-2016) 6 Name of the Reviewing Officer : Smt Arundhati Jena(District Audit Officer) 7 Date of submission of report by Reviewing officer : 25-06-2016 8 Entry Conference Date : 15-12-2015 9 Exit Conference Date : 25-06-2016 10 Name of the District Audit Officer : Smt Arundhati Jena 11 Date of approval of report by District Audit Officer : 01-07-2016 1 / 98 AUDIT REPORT 01-07-2016 PARA: 2 PHYSICAL VERIFICATION Slno Name Value Remarks 1 Cashiers Miscellaneous 14-12-2015 nil Receipt Books 2 ServicePostage Stamps 14-12-2015 nil 3 DCR of Dhwaja siha 14-12-2015 nil 4 Others 5 Mangala Alati parimanik darsan 14-12-2015 nil Rpt Book 6 Donation Rpt Book 14-12-2015 nil 7 Brahmin Bhojan Rpt book 14-12-2015 nil 8 Abakash Parimanik Rpt book 14-12-2015 nil 9 Miscellaneous Rpt Book 14-12-2015 nil dhwaja 10 Parimanik Ticket Siha 14-12-2015 nil 11 Shradha Purohit Siha 14-12-2015 nil 12 Madhyanna Dhupa Rpt book 14-12-2015 nil 13 Homeopathy User fee Rpt book 14-12-2015 nil 14 Chanda Dakshina Rpt book 14-12-2015 nil 15 Mahal M R 14.12.2015 nil 16 RTI Rpt Book 14.12.2015 nil 17 Information Centre M R books 14-12-2015 nil 18 Purohit Rpt Books 14.12.2015 nil 19 Sandhya Dhupa Rpt Book 14.12.2015 nil 20 Rajbhag Pauti Rpt Books 14.12.2015 nil 21 Electrical Dues Rpt Books 14.12.2015 nil 22 Shradha Rpt Books 14-12-2014 NIL 23 Cort Fees General 14.12.2015 NIL 24 Special Donation Rpt Books 14.12.2015 nil 25 Sakal Dhupa Parimanik Ticket 14.12.2015 nil Books 26 Bhitara katha Parimanik 14.12.2015 nil Darsan Ticket Book 27 Chandan Lagi Parimanik Ticket 14.12.2015 NIL Books 28 Sandhya Alati Parimanik ticket 14.12.2015 nil Books. 29 Mailama Parimanik Darsan 14.12.2015 nil Ticket biik 30 New Dhwaja Siha-II 14.12.2015 nil 31 court fees Land 14.12.2015 nil 32 New Dhwaja Siha-I 14.12.2015 nil 33 R Form revenue 14.12.2015 nil 34 Sri G undicha BhaktaNibas MR 14.12.2015 nil Books 35 Mangal Alati Pass 14.12.2015 nil 36 Neelachal Bhakta Nibas MR 14.12.2015 nil Books 2 / 98 AUDIT REPORT 01-07-2016 37 Neelachal yatri Nibas MR 14.12.2015 nil Books 38 Measurement Books 14-12-2015 nil 39 Cash in hand 14-12-2015 nil Comments 3 / 98 AUDIT REPORT 01-07-2016 PARA: 3 LIST OF VERIFIED RECORDS A : List Of Verified Records/Register Slno List Records/Register B : List of Records/Registers not Produced to Audit Slno List Records/Register C : List of Records/Registers not Maintained Slno List Records/Register Comments The list of records & registers pertaining to the year 2014-15 verified during the course of audit is furnished below. LIST OF RECORDS VERIFIED 1 Budget copy 2 General Cash Book 3 Bank Passbooks 4 Bank payment vouchers 5 Cash payment vouchers 6 Journal vouchers 7 Advance ledger 8 BDs & Cheques receive register 9 Cheques issue Register 10 Disbursement Registers/ Acquittance Rolls 11 Grants & U.C. file 12 Grants Register 13 T.A. bills 14 Counter foils of Cashier’s Money Receipt Books 15 Money Receipts & DCRs of Rajbhag collection 16 Files & Registers relating to auction of Quarries. 17 All stock Registers except that for Electrcal items 18 Counter foils of Chanda Dakhina Receipt Books 19 Counter foils of Donation & Misc. Receipt Books of Main Office Donation Cell. 20 Counter foils of Donation & Misc. Receipt Books of Temple Branch Officel. 21 Counter foils of Donation & Misc. Receipt Books of Lion’s Gate information centre 22 Counter foils of Donation & Misc. Receipt Books of Sea Beach information centre 4 / 98 AUDIT REPORT 01-07-2016 23 Counter foils of Donation & Misc. Receipt Books of Railway Station information centre 24 Counter foils of Donation & Misc. Receipt Books of Sri Gundicha Temple information centre 25 Counter foils of Donation & Misc. Receipt Books of Information centre at Bhubaneswar 26 Counter foils of Parimanik Collection Ticket Book 27 Counter foils of Bhitar katha Darshani ticket 28 Files & Registers relating to auction of Mahals 29 Files & Registers relating to shop rent 30 Files & Registers relating to Hundi collection 31 MRs, DCRs, Files & Registers relating to SriGundicha Bhakta Niwas. 32 MRs, DCRs, Files & Registers relating to Neelachal Bhakta Niwas. 33 MRs, DCRs, Files & Registers relating to Neelachal Yatri Niwas. 34 Files & Registers relating to Kothabhog 35 Siha Register of all Collection Receipts 36 Counter foils of misc. receipt books relating to collection of Dhwaja fee 37 Sakha Karjyalaya Siha register 38 Daily collection register of P.R. wings at Lion’s Gate, Sea Beach, Railway station, Gundicha Temple & BBSR Information Centre. 39 Stock Register of Receipt books and saleable forms 40 Stock Register of books, journal of C & P Section of all sales counter 41 Pay Acquittance Roll of staff relating to different establishments 42 Service books and Personal files 43 Vehicle Log Books 44 DG Set Log books 45 Development Work files and MBs. 46 Files & Registers relating to Sevak Kalyan Section 47 Letter Issue register 48 Stamp Account / Courier service Account 49 Pindika Collection Register 50 Stock register of Medicines. 5 / 98 AUDIT REPORT 01-07-2016 PARA: 4 FINANCIAL POSITION Shree Jaganatha Temple Puri. - 2014-2015 Slno Name of the OB as on Opening Receipt Total(In Expenditur Closing Closing Closing Closing Difference Remarks Cash Book Date Balance(I during the Rs:) e during Balance as Balance(I Balance as Balance(I (In Rs:) n Rs:) Year the Year per Audit n Rs:) per (DD n under under (DD MM (AUDIT) MM Rs:)(CAS Audit(In Audit(In YYYY) YYYY) H BOOK) Rs:) Rs:) Cash Book 1 Main Cash 01-04-2014 6319087 10946916 11578825 96432249 31-03-2015 1935600 31-03-2015 1935600 0.00 Head wise Book 8.00 58.00 36.00 5.00 41.00 41.00 detailed Receipt & Expenditure is uploaded separately. GRAND 6319087 10946916 11578825 96432249 1935600 1935600 0.00 TOTAL 8.00 58.00 36.00 5.00 41.00 41.00 Comments PARA 4.1: Details of Opening Balance & Closing Balance of Cash Book for the year 2014-15. The details of Opening Balance of Cash Book as on 01.04.2014 is given below. i) In shape of Cash: Rs. 8,92,926.00 ii) In Bank : Rs. 6,22,97,952.00 iii) TOTAL : Rs. 6,31,90,878.00 The details of Closing Balance of Cash Book as on 31.03.2015 is as follows. i) In shape of Cash: Rs. 26,11,020.00.00 ii) In Bank : Rs. 19,09,49,021.00 iii) TOTAL : Rs. 19,35,60,041.00 PARA 4.2 Reconciliation of Closing Balances as per audit & as per Cash Book: i) Closing Balance as per Audit: Rs. 19,35,60,041.00 ii) Closing Balance as per Cash Book: Rs. 19,35,60,041.00 DIFFERENCE : N I L PARA 4.3 Assets & Liabilities: The detailed position of liquid assets & liabilities of Sri Jagannath Temple Administration, Puri as on 31.03.2015 is furnished here under. Statement showing the liquid Assets & liquid Liabilities position of Sri Jagannath Temple Administration, Puri as on 31.03.2015 LIABILITIES ASSETS 6 / 98 AUDIT REPORT 01-07-2016 Particulars Amount Particulars Amount Unspent Grants 15,58,41,614.00 Closing Balance 19,35,60,041.00 as per Audit Unremitted Govt dues 5,77,280.00 Advance Recoverable 5,44,53,524.00 Refundable Deposits 4,67,91,980.00 Investments 325,20,00,000.00 Loan payble (P+I) 0.00 Outstanding Dues 9,23,73,865.00 Unpaid Salary, 72,08,039.00 Recovery suggested in current audit 53,39,229.00 Pension & Wages Unpaid Energy charges 2,15,395.00 Unpaid Telephone bills 16,861.00 CPF to be deposited 57,71,220.00 Withheld amount 0.00 Total 21,64,22,389.00 Total Excess of Assets 338,13,04,270.00 Excess of Liabilities over Liabilities over Assets Grand Total 359,77,26,659.00 Grand Total 359,77,26,659.00 As seen from the above position, there is excess of liquid assets over the liquid liabilities to the tune of Rs.
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