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
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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
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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
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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
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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
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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. 338,13,04,270.00 as on 31.03.2015. As such, the financial condition of Sri Jagannath Temple Administration, Puri as on the date may be rated as sound. It is a matter of fact that the Temple Administration will be always looking for funds to cater the ever growing needs of the devotees and visiting pilgrims & tourists. As such, in order to meet the situation and to maintain the desired sound financial condition, the Temple Authorities are suggested to take tangible steps for recovery/realisation of outstanding dues etc., explore new avenues for revenue augmentation and curtail the unproductive expenditure in the days to come.
PARA 4.4 Presentation and Sanction of Budget:
As required under Section -25 (1) of Shri Jagannath Temple Act, 1954, the Budget Estimate of Shri Jagannath Temple Administration for the financial year 2014-15 was prepared and duly approved by the Managing Committee in their meeting held on 28.01.2014. The said Budget Estimate for 2014-15 was sent to Government in Law Department for necessary approval vide letter no. 3275, dated 25.03.2014 of Deputy Administrator (Finance). But, no document as regards approval of the Budget Estimate of SJTA for the financial year 2014-15 was found in the Budget file bearing no. VI-3/2013.
Further scrutiny reveals that a revised Budget Estimate for the financial year 2014-15 duly approved by the Managing Committee in their meeting held on 18.03.2015 was sent to Government in Law Department for necessary approval vide letter no. 3648, dated 30.03.2015 of the Administrator, SJTA. The Budget file bearing no. VI-3/14 is also silent as regards receipt of any approval communication from Govt.
The provision of funds made in the Budget Estimate & Revised Budget Estimate for the year 2014-15 vis-a-vis the actual receipt and expenditure during the year is compared and the following variations are noticed.
A COMPARISION OF BUDGETED RECEIPTS WITH ACTUAL RECEIPTS OF SRI JAGANNATH TEMPLE ADMINISTRATION, PURI FOR THE YEAR 2014-15
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Sl. No. Major Budget Estimate Revised Actual Receipts Percentage of Percentage of Budgetary For 2014-15 Budget Estimate For 2014-15 Variation in Variation in Heads For 2014-15 comparision to comparision to Initial Budget Revised Budget Estimate Estimate
1LAND REVENUE 62,07,30,000 9,55,26,528 9,92,31,448 (-) 84.01 % (+) 3.88 %
2OTHER REVENUE 355808000 396683822 408185407 (+) 14.72 % (+) 2.90 %
3TEMPLE REVENUE 154441000 134585150 136290498 (-) 11.75 % (+) 1.27 %
4GRANTS 963300000 388977500 388977500 (-) 59.62 % 0.00%
5DEPOSITS 28350000 22510000 13266817 (-) 53.20 % (-) 41.06 %
6 Advances, Deposits & Refundables 48739988 NA NA
TOTAL 2,12,26,29,000 1,03,82,83,000 1,09,46,91,658 (-) 48.43 % (+) 5.43 %
A COMPARISION OF BUDGETED EXPENDITURES WITH ACTUAL EXPENDITURES OF SRI JAGANNATH TEMPLE ADMINISTRATION, PURI FOR THE YEAR 2014-15
Sl. No. Major Budget Revised Actual Percentage of Percentage of Budgetary Estimate Budget Estimate Expenditure Variation in Variation in Heads For 2014-15 For 2014-15 For 2014-15 comparision to comparision to Initial Budget Revised Budget Estimate Estimate
1NITI EXPENDITURE 99575000 88520720 80697217 (-) 18.96 % (-) 8.84 %
2NITI (NABAKALEBAR 2015) 221500000 23370000 22726130 (-) 89.74 % (-) 2.76 %
3ADMINISTRATION 27970000 24171500 11122570 (-) 60.23 % (-) 53.98 %
4ESTABLISHMENT 292658000 177829455 168414712 (-) 42.45 % (-) 5.29 %
5WELFARE OF SEVAKS 38500000 25918000 22740328 (-) 40.93 % (-) 12.26 %
6DEVELOPMENT WORKS 576950000 102749652 89394138 (-) 84.51 % (-) 13.00 %
7GENERAL & MISCELLANEOUS 53445000 43773124 25081828 (-) 53.07 % (-) 42.70 %
8DEPOSIT IN CORPUS AND OTHER CAPITAL FUNDS 811936000 614316549 470028519 (-) 42.11 % (-) 23.49 %
9 Advances, Deposits & Refundables 74117053 NA NA
TOTAL 2122534000 1100649000 964322495 (-) 54.57 % (-) 12.39 %
As per Rule-56 of the Odisha Budget Manual, the estimation of fixed revenue should be based upon the actual demand including arrear and probabilities of their realisation during the year. Odisha Budget Manual also stipulates that the estimate of income and expenditure should be reasonable and proper.
In view of the variations observed in the comparative table furnished above, the audit shall not hesitate to comment that both the Budget Estimate as well as the Revised Budget Estimate of Shri Jagannath Temple Administration for the year 2014-15 has not been prepared in a realistic manner. The annual Budget is the mirror of the financial strength as well as financial management of an institution. Following an unrealistic budget will hinder in achieving the financial, infrastructural & social objectives set for self by a local body. As such, the Temple Authorities are suggested for timely preparation of a realistic budget forthwith and efforts should
8 / 98 AUDIT REPORT 01-07-2016
also be made to obtain approval of the Govt. to meet the statutory obligation.
9 / 98 AUDIT REPORT 01-07-2016
PARA: 5 DETAILS OF CLOSING BALANCE AS PER BANK PASS BOOKS & CASH BOOK BANK BALANCE FIGURE
Shree Jaganatha Temple Puri. - 2014-2015
Slno Name of the Bank A/C No. Closing Closing Closing Closing Difference(In Remarks Balance Date Balance in Pass Balance in Balance in Rs:)(A-B) As on Book(In Rs:) (A) Bank Date Bank as (dd/mm/yyyy) Cash Book mentioned in (dd/mm/yyyy) Cash Book(In Rs:) (B) 1 All Bank Accounts 0 31-03-2015 196175905.68 31-03-2015 190949020.68 5226885.00 Detailed Bank Account wise figures have been furnished in a table below. GRAND TOTAL 196175905.68 190949020.68 5226885.00
Reconciliation
BANK POSITION
The detailed Closing Balance position of Bank Pass Books as on 31.03.2015 is furnished in the table given below. The position is worked out basing on the Bank Pass Books produced before audit.
Sl. No. Bank Name Bank Account number Closing Balance as per Closing Balance as per Discrepancy Cash Book / Bank Ledger Bank Pass Book as on as on 31.03.2015 31.03.2015
4.11 Banks at Puri - SB A/C 1 Uco Bank Flexi Fix Deposit 159875531.24 159875531.24 0.00 2 Allahabaad Bank 1190 (20273147056) 5608.98 5608.98 0.00 3 Andhra Bank (Jatani) 080110011000309 29109.00 2199109.00 2170000.00 4 SBI (FOREIGN EXCH) 10913110956 197704.49 197704.49 0.00 5 SBI (Main Branch) 10913111382 590944.69 1591214.69 1000270.00 6 UBI A/C NO. (N B N & Y N) 394402010053218 22415.50 237415.50 215000.00 7 UBI A/C NO. (S G B N) 394402010053219 5628.50 217628.50 212000.00 8 Uco Bank, Puri 02900100001173 25136796.44 25231452.44 94656.00 9 Uco Bank Temple 20620100000001 2940961.08 2936161.08 -4800.00 Branch,Puri TOTAL 188804699.92 192491825.92 3687126.00 4.13 ATM / Online - SB A/C 10 Axis Bank, Puri 464010100014368 74604.00 74604.00 0.00 11 HDFC Bank Ltd, BBSR 1221770000018 (Online Donation) 17153.57 17153.57 0.00 12 Punjab National Bank 3224000100069861 3766.00 3766.00 0.00 13 SBI (ATM) 30035746068 3312.17 3312.17 0.00 14 SBI (Internet Banking) 30362202026 14384.03 14384.03 0.00 TOTAL 113219.77 113219.77 0.00 4.14 Foundation Fund-Hundi A/C 15 Uco Bank Temple Br 20620100001440 44028.72 44028.72 0.00
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TOTAL 44028.72 44028.72 0.00 4.16 Donation Account - SB A/c 16 Andhra Bank (Puri) 045810011000346 6653.04 6653.04 0.00 17 Bank of Baroda 24290100000205 7653.00 7653.00 0.00 18 Bank of India 555210100000001 8079.79 208079.79 200000.00 19 Bank of India, BBSR 511210110001111 59030.50 59030.50 0.00 20 Canara Bank 1439101017026 8148.00 688148.00 680000.00 21 Central Bank of India 3173668300 1417.00 1417.00 0.00 22 Corporation Bank,Puri No.309600101000001 12925.00 12925.00 0.00 23 IDBI Bank,Puri 042104000170345 2088.54 2088.54 0.00 24 Odisha Gramya Bank ,Puri 011001000002061 7738.00 7738.00 0.00 25 Odisha Gramya Bank,Puri 012401000001234 1163545.00 1163545.00 0.00 26 Punjab & Sind Bank, Puri 13711000000001 1031.00 1031.00 0.00 27 SBI-Evening(Gen Don),Puri 10203852316 137373.25 737373.25 600000.00 28 SBI (Temple Branch) ,Puri 10203852724 35598.50 35598.50 0.00
29 Syndicate Bank,Puri 80002200000544 8984.22 8984.22 0.00 30 UBI (GEN DON),Puri 394402010000467 5296.76 60296.76 55000.00 31 United Bank of India,Puri 0241010051900 7147.42 7147.42 0.00 32 Vijaya Bank,Puri 740701011001353 489523.00 489523.00 0.00 33 Yes Bank, Puri 025294600000023 24840.25 24840.25 0.00 34 State Bank of Hyderabad,Puri 62409819243 0.00 4759.00 4759.00 TOTAL 1987072.27 3526831.27 1539759.00 Grand Total 190949020.68 196175905.68 5226885.00
PARA-5.1: Reconciliation
The detailed reconciliation of difference between the closing balances of different Bank Accounts as per Cash Book and as per Pass Book is furnished here under.
1- ANDHRA BANK (JATANI) – 309
DATE PARTICULARS CQ NO CQ DATE AMOUNT REMARKS
31.03.15 BALANCE AS PER PASS BOOK 2199109.00 (-) Cq issued but not yet presented 923508 31.03.2015 2170000.00
31.03.15 BALANCE AS PER CASH BOOK 29109.00
2. STATE BANK OF INDIA - 10913111382
DATE PARTICULARS CQ NO DATE AMOUNT REMARKS
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31.03.15 BALANCE AS PER PASS BOOK 1591214.69 07.04.14 ( - ) Cheque issued to Sale Tax Office twds Vat Less 270.00 amount entered in Cheque (119745 - 119475)
31.03.15 (-) Cq issued but not yet cleared 565910 31.03.2015 1000000.00 31.03.15 BALANCE AS PER CASH BOOK 590944.69
3. UNION BANK OF INDIA – 394402010053218
DATE PARTICULARS CQ NO DATE AMOUNT REMARKS
31.03.15 BALANCE AS PER BANK PASS BOOK 237415.50 31.03.15 ( - ) Cq Issued but not yet presented 2361 31.03.2015 215000.00 31.03.15 BALANCE AS PER CASH BOOK 22415.50
4. UNION BANK OF INDIA – 394402010053219
DATE PARTICULARS CQ NO CQ DATE AMOUNT REMARKS
31.03.15 BALANCE AS PER BANK PASS BOOK 217628.50 (-) Cq issued but not yet presented 2382 31.03.15 212000.00 31.03.15 BALANCE AS PER CASH BOOK 5628.50
5. UCO BANK A/C NO . 1173
DATE PARTICULARS CHEQUE NO. CQ DT AMOUNT Rs.
31.03.15 BALANCE AS PER BANK PASS BOOK 25231452.44
BAL AS PER BANK PASS BOOK (UCO FLEXI)
03.02.15 Chq debited by bank but not in bank ledger 16080.00
02.03.15 Chq deposited but not yet cleared 681 2000.00 cleared on 08.04.15
20.03.15 Cq amount debited by bank but not in bank ledger 192029 2000.00
31.03.15 Cq deposited but not yet cleared 308406 1000.00
31.03.15 Cq deposited but not yet cleared 1--392067-902306 4500.00
31.03.15 Cq deposited but not yet cleared 162077 25703.00
30.03.15 Cq deposited but not yet cleared 134274 1001.00
30.03.15 Cq deposited but not yet cleared 743834 1000.00
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30.03.15 Cq deposited but not yet cleared 220412 2000.00
31.03.15 Cq deposited but not yet cleared 546298 500.00
31.03.15 Cq deposited but not yet cleared 198574 2001.00
31.03.15 Cq deposited but not yet cleared 99627 100000.00
31.03.15 Cq deposited but not yet cleared 143469 200000.00
31.03.15 Cq deposited but not yet cleared 923508 2170000.00
31.03.15 Cq deposited but not yet cleared 79731 55000.00
31.03.15 Cq deposited but not yet cleared 2382 212000.00
31.03.15 Cq deposited but not yet cleared 2361 215000.00
31.03.15 Cq deposited but not yet cleared 754019 680000.00
31.03.15 Cq deposited but not yet cleared 380006 600000.00
31.03.15 Cq deposited but not yet cleared 565910 1000000.00
TOTAL 30521237.44
LESS :
06.10.12 Cq issued to Chunara Nijog but not yet presented 237920 22000
24.12.13 Cq issued to Ghatuary Nijog but not yet presented 758018 30500
30.09.14 Cq issued but not yet presented 764442 563
03.02.15 Cq issued but not yet presented 767534 16088
07.02.15 Cq issued but not yet presented 90500
13.02.15 Cq issued but not yet presented 1000
16.02.15 Cq issued but not yet presented 3000
18.02.15 Cq issued but not yet presented 8500
20.02.15 Cq issued but not yet presented 2000
21.02.15 Cq issued but not yet presented 4000
23.02.15 Cq issued but not yet presented 5000
24.02.15 Cq issued but not yet presented 1000
25.02.15 Cq issued but not yet presented 10000
27.02.15 Cq issued but not yet presented 6000
02.03.15 Cq issued but not yet presented 3500
03.03.15 Cq issued but not yet presented 2000
04.03.15 Cq issued but not yet presented 1000
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07.03.15 Cq issued but not yet presented 1000
11.03.15 Cq issued but not yet presented 2000
16.03.15 Cq issued but not yet presented SAMAJ - 769090 50015
17.03.15 Cq issued but not yet presented 3000
20.03.15 Cq issued but not yet presented 2000
23.03.15 Cq issued but not yet presented 769102 26179
23.03.15 Cq issued but not yet presented 769100 42225
24.03.15 Cq issued but not yet presented 3000
24.03.15 Cq issued but not yet presented 6720
24.03.15 Cq issued but not yet presented 7350
25.03.15 Cq issued but not yet presented 75852
25.03.15 Cq issued but not yet presented 772114
26.03.15 Cq issued but not yet presented 35000
27.03.15 Cq issued but not yet presented 1000
27.03.15 Cq issued but not yet presented 75000
30.03.15 Cq issued but not yet presented 103184
30.03.15 Cq issued but not yet presented 30000
30.03.15 Cq issued but not yet presented 18627
31.03.15 Cq issued but not yet presented 101124
31.03.15 Cq issued but not yet presented 3787400
31.03.15 Cq issued but not yet presented 20000
31.03.15 Cq issued but not yet presented 5000
31.03.15 Cq issued but not yet presented 10000
TOTAL 5384441.00
31.03.15 BALANCE AS PER CASHBOOK 25136796.44
6. UCO BANK EXT -1
DATE PARTICULARS CQ NO AMOUNT REMARKS
31.03.15 BALANCE AS PER PASS BOOK 2936161.08 31.03.15 (+) Cq deposited but not yet credited 500064 4800.00 31.03.15 BALANCE AS PER CASHBOOK 2940961.08
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7. BANK OF INDIA - 1
31.03.15 BALANCE AS PER BANK PASS BOOK (1) 208079.79 31.03.15 (-) Cq issued but not yet presented 143469 200000.00 31.03.15 BALANCE AS PER CASH BOOK 8079.79
8. CANARA BANK - 1439101017026
DATE PARTICULARS CHQ NO CQ DATE AMOUNT REMARKS
31.03.15 BALANCE AS PER PASS BOOK 688148.00 31.03.15 (-) Cq Issued but not yet presented 754019 680000.00 31.03.15 BALANCE AS PER CASHBOOK 8148.00
9. STATE BANK OF INDIA - 10203852316
DATE PARTICULARS CQ NO CQ DATE AMOUNT REMARKS
31.03.15 BALANCE AS PER PASS BOOK 737373.25 31.03.15 (-) Cq issued but not yet cleared 380006 600000.00 31.03.15 BALANCE AS PER CASHBOOK 137373.25
10. UNION BANK OF INDIA - 201467
DATE PARTICULARS CQ NO DATE AMOUNT REMARKS
31.03.15 BALANCE AS PER BANK PASS BOOK 60296.76 31.03.15 (-) Cq issued but not yet presented 79731 55000.00 31.03.15 BALANCE AS PER CASH BOOK 5296.76
11. STATE BANK OF HYDRADBAD ,A/CNO-62409819243
DATE PARTICULARS CQ NO DATE AMOUNT REMARKS
31.03.15 BALANCE AS PER BANK PASS BOOK 4759.00 31.03.15 TDS/Interest accrued but not accounted for in Cash Book 4759.00 31.03.15 BALANCE AS PER CASH BOOK 0.00
15 / 98 AUDIT REPORT 01-07-2016
.
16 / 98 AUDIT REPORT 01-07-2016
PARA: 6 STOCK POSITION
Shree Jaganatha Temple Puri. - 2014-2015
Slno Material/ Item Opening Receipt Issued Closing As per stock Remarks Balance Balance As per register Audit 1 All Items 0 0 0 0.00 0 Item wise stock position is furnished separately.
Comments PARA 6.1:Irregular maintenance of Stock & stores
Rule 106 of OGFR envisages the following procedural modalities in maintenance of public stock & stores;
1) An inventory of the dead stock should be maintained in all offices in form OGFR 6 showing the number received, the number disposed of ( by issue, transfer, sale, loss etc.) and the balance in hand for each kind of article.
2) Articles of dead stock should be verified at least once a year and the result of verification recorded on the inventory. All discrepancies noticed must be properly investigated and brought to account immediately so that the inventory may represent the true account.
As per Rule 111 of OGFR, a physical verification of all stores should be made at least once every year by the head of office concerned or such other as may be specially authorised by him.
Checking of stock registers produced before audit reveals that periodical verification of stock & stores has not been conducted by the competent authority during the year 2014-15. This may give scope for mis-utilization, defalcation and damaging of perishable items causing loss.
As such, the Temple Authorities are suggested to observe the prescribed codal provisions mentioned above to ensure transparency as well as propriety in maintenance of public stock & stores.
PARA 6.2: POSITION OF STOCK & STORES
The stock position of Gold, Silver etc. received through donation, Sandal Wood & IT assets (Computers etc.) for the year 2014-15 as worked out from the stock registers produced before audit is furnished below.
A. STOCK POSITION OF GOLD, SILVER ETC FOR THE YEAR 2014-15
A. Stock Position of Gold & Silver etc. for 2014-15
Sl. No. Material/Item Opening Balance as Received during TOTAL Issued during Closing Balance as Remarks on 01.04.2014 the year 2014-15 the year on 31.03.2015 2014-15
1 2 3 4 5 6 7 8
1 Gold 11900.082 gm. 1542.733 gm. 13442.815 gm. 147.344 gm. 13295.471 gm. (Hundi & Donation)
2 Silver 90908.824 gm. 8143.89 gm. 99052.714 gm. 201.032 gm. 98851.682 gm. (Hundi & Donation)
3 Silver 90460 gm. 0 90460 gm. 0 90460 gm. (For use in Kalahata Dwar)
17 / 98 AUDIT REPORT 01-07-2016
4 Munda Tanka 149 nos. 62 nos 211 nos 0 211 nos
5 Chira Tanka 83 nos 4 nos 87 nos 0 87 nos
6 Adhuli 8 nos 15 nos 23 nos 0 23 nos
B. STOCK POSITION OF SANDAL WOOD FOR THE YEAR 2014-15
B. Stock Position of Sandal Wood for 2014-15
Sl. No. Material/Item Opening Balance as Received during TOTAL Issued during Closing Balance as Remarks on 01.04.2014 the year 2014-15 the year on 31.03.2015 2014-15
1 2 3 4 5 6 7 8
1 Jajpokal 1st Class Sandal 183.078 kg. 0 183.078 kg. 169.493 kg 13.585 kg. Wood
2 DESI Sandal Wood 52.235 kg. 138.950 kg 191.185 kg. 39.387 kg. 151.798 kg
C. STOCK POSITION OF IT MATERIALS (COMPUTERS ETC.) FOR THE YEAR 2014-15
C. Stock Position of valuable IT materials for the year 2014-15
Sl. No. Items Opening Balance Received/ Purchased TOTAL Remarks as on 01.04.2014 during the year 2014-15
1 2 3 4 5 6
1 Computer set (HP) 6 3 9 All 09 nos. of Computer sets issued to different sections & are in running condition.
2 Computer set (HCL) 6 0 6 All 06 nos. of Computer sets issued to different sections & are in running condition.
3 Computer set (COMPAQ) 8 0 8 All 08 nos. of Computer sets issued to different sections & are in running condition.
18 / 98 AUDIT REPORT 01-07-2016
4 Monitor (Extra) 0 3 3 All 03 nos. of Monitors issued to different sections & (Compaq 18.5" LED) are in running condition.
5 Hard Disk 3 2 5 04 nos. of Hard Disks issued to different sections & (Seagate) are in running condition and 01 no. remaining in Central stock.
6 UPS & Batteries 30 0 30 All 30 nos. of CPUs & Batteries issued to different sections & are in running condition.
7 Mouse (Extra) 14 0 14 All 14 nos. of Mouse issued to different sections & are in running condition.
8 Key Board (Extra) 11 4 15 All 15 nos. of Key Boards issued to different sections & are in running condition.
9 Key Board & Mouse Combo 0 5 5 5 nos. of Key Boards issued to different sections & (Logitech) are in running condition.
10 LAPTOP ( Compaq-1 & 6 0 6 Issued to different functioneries for use and are in HCL-5 ) running condition.
11 Printers 16 (HP) 4 (HP-2, Epson-2) 20 19 nos. of Printers issued to different sections & are in running condition and 01 no. is remaining in the central stock.
12 Money Counting Machine 2 1 3 02 nos. of the machines are issued to Temple Branch Office and 01 no. to Cash Section of Sadar Office.
13 Aquaguard 0 5 5 4 nos. are installed in Anand Bazar and 1 no. installed in Sri Jagannath Central Library.
14 Mobile Hand Set 2 1 3 Issued 02 nos. to Chief Administrator's Driver and 01 no. to Ambulance Driver for emergency use.
15 DVD (SONY) 0 1 1 Issued to Railway Station Information Centre.
16 LED TV 22" (SONY) 0 15 15 Issued to Nilachal Bhakta Niwas & Yatri Niwas.
17 SAMSUNG Colour TV 12 0 12 Issued to Nilachal Bhakta Niwas & Yatri Niwas.
18 HP- Scanner 4 0 4 All 4 nos. of Scanners issued to different sections & are in running condition.
PARA 6.3: Non-Production of Stock Registers relating to Electrical equipments, AC machines, Inverters etc. (AOSP- 118 & 119)
While checking the paid vouchers, it is found that Electrical equipments, AC machines, Inverters etc. worth Rs. 13,70,620.00 have been purchased during
19 / 98 AUDIT REPORT 01-07-2016
the year 2014-15. The details of such purchases are furnished in the following table.
BPV No. Date Payee & Purpose Amount
64 25/04/2014 Paid to M/s Ashis Enterprises , Puri twds supply of P.Fan & Wall Fan . 15900.00
431 1/8/2014 Paid to Orissa Electric Corporation , BBSR twds supply of electricals consumables for high mast 155495.00 light .
432 1/8/2014 Paid to Ladhuram Toshniwal & Sons twds supply of spair parts of High Mast Light 44250.00
582 26/08/2014 Paid to Janet & Company twds supply of battery installtuion at Sadar office 12812.00
585 26/08/2014 Paid to Ashis Enperprisers twds supply of electricals goods 76736.00
673 11/9/2014 Paid to Orissa Electric Corporation BBSR twds supply of electrical goods for install of Highmast 91118.00 Light
1135 5/1/2015 Paid to Asish Enterprisers , Puri twds supply of wall fan fixing of koilibaikuntha branch office 81584.00 singhadwar information center , bhakta niwas
1232 29/01/2015 Paid to M/s Jharana Electronics twds supply of inverters & battery installed at Sadar Office , Puri 76000.00
299 24/06/2014 Paid to M/s Hitachi Home & Life Solutions Ltd twds supply of 21 no's AC machines. 789149.00
CPV 2188 21/11/2014 Paid to Gopinath Das twds purchase of electricals good fixing at Nakachanadwar of Gundicha 2643.00 Temple , Puri
CPV 2456 22/12/2014 Paid to M/s Rama chandra Subudhi twds supply of electricals goods. 6512.00
JV 360 5/1/2015 Paid to M/s Rama chandra Subudhi twds supply of electricals goods . 18421.00
TOTAL 1370620.00
The related Stock Registers were asked for production to audit for necessary verification of stock entry, utilisation and balance of such materials through issue of Audit objection memo. But in response, till close of audit, neither the related stock registers were produced nor the objection memo returned with reply by the local
20 / 98 AUDIT REPORT 01-07-2016
authority. As such, the entire involved amount of Rs. 13,70,620.00 is held under objection till production of the same to next audit.
21 / 98 AUDIT REPORT 01-07-2016
PARA: 7 INVESTMENT
Shree Jaganatha Temple Puri. - 2014-2015
Slno Opening Opening Amount Total(In Rs:) Amount Closing Closing Closing Closing Difference(I Remarks Balance of Balance(In Encashed Invested Balance as Balance Balance as Balance n Rs:) Investment Rs:) during the during the per (DD Audit(In per (DD Investment as on (DD Year under Year under MM Rs:) MM Ledger(In MM YYYY) Audit(In Audit(In YYYY) YYYY) Rs:) Rs:) Rs:) Audit Investment Ledger 1 01-04-2014 278197148 365539329 -873421818. 412542181 31-03-2015 325200000 31-03-2015 325200000 0.00 1.00 9.00 00 8.00 0.00 0.00 GRAND 278197148 365539329 -873421818. 412542181 325200000 325200000 0.00 TOTAL 1.00 9.00 00 8.00 0.00 0.00
DETAILS OF CB ON INVESTMENT & Comments : DETAILED POSITION OF CATEGORY WISE INVESTMENTS:
The position of category wise Investments of Shri Jagannath Temple Administration during the year 2014-15 as ascertained from the available records is furnished below.
Category Opening Balance of Investment Amount Encashed during the Amount Invested during the Closing Balance of Investment as on 01.04.2014 Year Year as on 31.03.2015 2014-15 2014-15
Corpus Fund Rs. 2,44,29,45,878.00 Rs. 3,20,23,71,878.00 Rs. 3,61,60,74,878.00 Rs. 2,85,66,48,878.00
Corpus Fund Rs. 99,46,103.00 Rs. 1,18,28,921.00 Rs. 1,52,33,940.00 Rs. 1,33,51,122.00 (ATM/On-line)
Foundation Fund Rs. 32,90,79,500.00 Rs. 44,11,92,500.00 Rs. 49,41,13,000.00 Rs. 38,20,00,000.00
TOTAL Rs. 2,78,19,71,481.00 Rs. 3,65,53,93,299.00 Rs. 4,12,54,21,818.00 Rs. 3,25,20,00,000.00
CORPUS FUND
Corpus fund of Sri Jagannath Temple Administration, Puri consists of General Donation (ATM, Online ,M O, Donation Boxes, receipt in Donation cell of the Main Office), Sale proceeds of land, land acquisition compensation, PAPO , own savings, kothabhoga dana yojana, Special Govt. grants and Receipt from bheta box dana yojana .
FOUNDATION FUND
As per letter no.OTA-1-C-28/88-2461, dated 22.08.1983 of the Law Deptt., Govt. of Odisha , 90% of the offerings placed in Hundi shall go to the Foundation Fund and 10% to the Temple Fund towards Administration share. In pursuance of Shree Jagannath Temple Administration Amendment Act-1983 published in Law Deptt. Notification No. 7094 dt. 03.05.1983, Hundi is installed inside Shree Jagannath Temple, Puri since 23.08.1983, for placing of offerings as donation by pilgrims and devotees visiting the temple from time to time.
DETAILS OF CLOSING BALANCE OF INVESTMENT AS ON 31.03.2015:
The details of closing balance of Investments of Shree Jagannath Temple Administration as on 31.03.2015 is furnished in the tables below.
A. CORPUS FUND ( FIXED DEPOSIT )
Sl. No. Name of the Bank TDR No. Date of Maturity Date Period of Amount Invested Rate of Investment Investment Interest
22 / 98 AUDIT REPORT 01-07-2016
1 UNIT TRUST OF INDIA 202950120000006 28.02.1995 Rs. 20,74,000.00
2 UCO BANK, MAIN BRANCH, PURI 02900310061121 30.03.2015 30.03.2016 1 Year Rs. 84,31,85,000.00 8.81%
3 UCO BANK, MAIN BRANCH, PURI 02900310061176 31.03.2015 31.03.2016 1 Year Rs. 5,24,02,878.00 8.81%
4 CANARA BANK, PURI 1439303000368 / 3 30.05.2014 30.05.2015 1 Year Rs. 3,00,00,000.00 9.10%
5 UCO BANK, TEMPLE BRANCH, PURI 20620310058664 31.03.2015 31.03.2016 1 Year Rs. 10,00,00,000.00 8.81%
6 YES BANK, PURI 25240100000127 30.05.2014 30.05.2015 1 Year Rs. 3,00,01,000.00 9.25%
7 ODISHA GRAMYA BANK, PURI 411400008 30.05.2014 30.05.2015 1 Year Rs. 5,00,00,000.00 9.30%
8 ALLAHABAD BANK, PURI 50273537869 26.03.2015 15.03.2016 1 Year Rs. 10,00,00,000.00 8.85%
9 STATE BANK OF HYDERABAD, PURI 62409838992 21.03.2015 21.03.2016 1 Year Rs. 10,00,00,000.00 8.85%
10 STATE BANK OF HYDERABAD, PURI 62410908786 26.03.2015 28.03.2016 1 Year Rs. 50,00,00,000.00 8.85%
11 STATE BANK OF HYDERABAD, PURI 62410909097 26.03.2015 28.03.2016 1 Year Rs. 19,89,86,000.00 8.85%
12 STATE BANK OF HYDERABAD, PURI 62411860549 31.03.2015 31.03.2016 1 Year Rs. 50,00,00,000.00 8.85%
13 VIJAYA BANK, PURI 740702301000001 21.03.2015 21.03.2016 1 Year Rs. 10,00,00,000.00 8.85%
14 VIJAYA BANK, PURI 740702301000002 24.03.2015 24.03.2016 1 Year Rs. 15,00,00,000.00 8.90%
15 CORPORATION BANK, PURI FD/01/15004 21.03.2015 21.03.2016 1 Year Rs. 10,00,00,000.00 8.85%
TOTAL Rs. 2,85,66,48,878.00
B. CORPUS FUND ( FIXED DEPOSIT ) (ATM / ONLINE )
Sl. No. Name of the Bank TDR No. Date of Investment Maturity Date Period of Amount Invested Rate of Investment Interest
1 UCO BANK, MAIN 02900310061121 30.03.2015 30.03.2016 1 Year Rs. 68,15,000.00 8.81% BRANCH, PURI
2 UCO BANK, MAIN 02900310061176 31.03.2015 31.03.2016 1 Year Rs. 17,74,122.00 8.81% BRANCH, PURI
3 HDFC BANK, PURI 50300085515995 30.03.2015 30.03.2016 1 Year Rs. 37,48,000.00 8.75%
4 STATE BANK OF 62410909097 26.03.2015 28.03.2016 1 Year Rs. 10,14,000.00 8.85% HYDERABAD, PURI
TOTAL Rs. 1,33,51,122.00
C. FOUNDATION FUND ( FIXED DEPOSIT )
23 / 98 AUDIT REPORT 01-07-2016
Sl. No. Name of the TDR No. Date of Investment Maturity Date Period of Amount Invested Rate of Bank Investment Interest
1 UCO BANK, 02900310061169 31.03.2015 31.03.2016 1 Year Rs. 38,20,00,000.00 8.81% MAIN BRANCH, PURI TOTAL Rs. 38,20,00,000.00
GRAND TOTAL Rs. 3,25,20,00,000.00
COMMENTS:
The Investment Register has been maintained in a haphazard manner during the year under audit which does not reflect a clear cut picture of the Investment position as a whole. As huge funds of Shree Jagannath Temple Administration are kept & managed though investment in fixed deposits, it is suggested to ensure proper maintenance of such an important register to watch & monitor investment of Funds.
24 / 98 AUDIT REPORT 01-07-2016
PARA: 8 ADVANCE
Shree Jaganatha Temple Puri. - 2014-2015
Slno Advance Cashbook Advance Advance Total(In Rs:) Advance Advance Advance Advance Advance Difference Remarks Outstanding Name Outstandi Paid adjusted Outstandi Outstandi Outstandi Outstandi (In Rs:) as on (DD ng (In Rs:) during the during the ng as per ng Audit ng as per ng Cash MM YYYY) Year Year (DD MM (In Rs:) (DD MM Book(In under under YYYY) YYYY) Rs:) Audit(In Audit(In Audit Cash Rs:) Rs:) Book 1 01-04-2014 Main 27710285 57914965 85625250.0 32644986 31-03-201 52980263 31-03-201 52980263 0.00 Cash .00 .00 0 .30 5 .70 5 .70 Book GRAND TOTAL 27710285 57914965 85625250.0 32644986 52980263 52980263 0.00 .00 .00 0 .30 .70 .70
Comments : NOTE: In the last Audit Report, the abstract position of advance was worked out taking both the General Advance & Festival Advance together. But, the current audit emphasizes on General Advance and required abstract figures have been worked out accordingly. However, the combined position of Advance during the year 2014-15 has been furnished in the following table.
Particulars General Festival Total Advance Advance
1 2 3 4
Outstanding as on 01.04.2014 27710285.00 1686500.00 29396785.00
Paid during 2014-15 57914965.00 3001400.00 60916365.00
Total 85625250.00 4687900.00 90313150.00
Adjusted during 2014-15 32644986.30 3214640.00 35859626.30
Outstanding as on 31.03.2015 52980263.70 1473260.00 54453523.70
PARA 8.1: Year wise break up of outstanding Advance:
The Year wise break up of outstanding advances as on 31.03.2015 as worked out from the records made available to audit is furnished in the following table.
YEAR WISE BREAK UP OF OUTSTANDING ADVANCE AS ON 31.03.2015
1 2
YEAR AMOUNT
Prior to 2012-13 11101937.70
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2012-13 831180.00
2013-14 2390433.00
2014-15 38656713.00
TOTAL 52980263.70
Note: In year wise break up of outstanding advance mentioned above, the figures posted in the field for 2011-12 represents the outstanding advance pertaining to the years prior to 2012-13. Year wise break up of outstanding Advance for 2011-12, 2010-11 & prior to 2010-11 could not be worked out due to non-maintenance of outstanding Advance Ledger.
PARA 8.2: Alarming Position of outstanding Advance:
As observed from the abstract position of advance during the year 2014-15, huge advance to the tune Rs.of 5,29,80,263.70 is lying outstanding as on 31.03.2015. The gravity of the situation is self explanatory and the position is highly alarming. Advances remaining unadjusted for years together becomes unsecure and there is every possibility of misappropriation or loss of Temple Fund in the colour of advance. As such, the Temple Authorities are suggested to initiate a special drive to adjust the outstanding advances at the earliest. Besides, payment of advances should be properly monitored and their timely adjustment should be ensured.
PARA 8.3: Comments on Advance & Non- Maintenance of Outstanding advance ledger etc.:-
i) Every Government as well as Autonomous Institution should maintain Advance ledger recording person wise separate accounts of advances. Advances shall be regularly and promptly adjusted and any unspent balance of an advance shall be immediately refunded. The different accounts in advance ledger shall be balanced quarterly and signed by the Officer-in-Charge and thus an Outstanding Advance ledger is to be maintained on quarterly basis.
But, as observed, no such Outstanding Advance ledger was maintained during the year 2014-15. ii) Fresh advances have been sanctioned to different officials even without adjusting the previous advances taken by them leading to accumulation of outstanding advances. iii) No effective steps have been taken by the authorities to adjust the outstanding advances lying against the advance holders for years together without any valid reason. iv) During the year under audit, advances have been paid to the persons other than Government / Temple officials which is highly irregular and should be discontinued. For example, Advance to the tune of Rs. 10,00,000.00 was paid to M/s Khandua, Puri vide BPV 1450, dated 24.03.2015 and Rs. 2,00,000.00 to M/s City Infrastructure Developers Pvt. Ltd., Puri vide BPV No. 63,163,203 & 249/ 2014-15 towards supply of Patto and for construction work respectively. It is pertinent to point out here that as these entities are commercial units, it is not at all desirable to sanction advance in their favour to facilitate their business interest at the cost of Temple Fund.
PARA 8.4: Advance outstanding for more than one year.
The details of advances paid during the year 2013-14 but still remained outstanding as on 31.3.15 i.e. for more than one year are furnished in the following table.
Advance paid during the year 2013-14 but still remained outstanding as on 31.03.2015. ( Outstanding for more than 1 year )
Sl. Name of the person Vr.No/Date Purpose Amount No.
1 Sudarsan Makap(CT)
37/8.4.13 Purchase of firewood for use in kothbhog 2250.00
3185/22.2.14 Cleaning of Dolabedi 2000.00
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Total: 4250.00
2 Subhransu Sekhar Nayak 936/8.7.13 Refreshment of VIPs during Car festival 2000.00
Total: 2000.00
3 Krushna Chandra Apat 2746/4.1.14 Expenses for apeal Sub-committee meeting on 15.1.14 2000.00
Total: 2000.00
4 Rabinarayan Mishra, Commandar 225/29.4.13 1000.00
531/29.5.13 Distribution of khoraki 2400.00
855/26.6.13 2800.00
857/26.6.13 Purchase of Guakhila 9000.00
976/6.7.13 Distribution of khoraki 425.00
1149/30.7.13 7000.00
1390/29.8.13 Preparation of Krushna Balarambesha-2013 35000.00
1391/29.8.13 Arrange Gurukoli 5000.00
1459/2.9.13 Purchase of malmal cloth 1200.00
1460/2.9.13 Distribution of pauna 669.00
1486/5.9.13 Distribution of spl, reward 3200.00
1904/22.10.13 Payment to Daitapati sevaks 15000.00
2430/2.12.13 Dipabali expenses on 1.12.13 to 3.12.13 700.00
2431/2.12.13 Paitalagi expenses 7000.00
2817/10.1.14 3450.00
2818/10.1.14 Arrange beshamaterials 2000.00
2819/10.1.14 Washing of copperpot of lords 500.00
2820/10.1.14 Jhadeileda teda 4050.00
2821/10.1.14 Distribution of khoraki 7000.00
Total: 107394.00
5 Bhabani Prasad Mishra (FC) 2424/2.12.13 Purchase Handikudia 45000.00
2726/2.1.14 Purchase Handikudia 45000.00
2781/7.1.14 Purchase of makar jhadu 7000.00
3038/7.2.14 Purchase Handikudia 45000.00
3313/11.3.14 Purchase Handikudia 45000.00
3497/27.3.14 Purchase Handikudia 45000.00
Total: 232000.00
6 Rabinarayana Pujapanda(HC) 3037/7.2.14 Purchase of jhuna 11700.00
27 / 98 AUDIT REPORT 01-07-2016
Total: 11700.00
7 Trilochana Nayak (HW Engr) 2498/9.12.13 Purchase of computer instrument 1000.00
Total: 1000.00
8 Sudhansu Sekhar Pattanaik (Asst. 326/9.5.13 Distribution of khoraki to sevaks of chandan mandap 100000.00 Commandar) during chandan yatra-13.
1963/23.10.13 Distribution of extra palia reward 20000.00
1964/23.10.13 Purchase pf basket and flower. 1500.00
Total: 121500.00
9 Sarat chandra Moharana (JE, Elect) 906/2.7.13 Purchase of motor pump 16924.00
1000/8.7.13 Purchase of electrical goods 6000.00
Total: 22924.00
10 Nrusingh Prasad Das (IT) 3438/27.3.14 Expenses for New Delhi 20000.00
Total: 20000.00
11 IDCO, BBSR 1234/11.3.14 Construction of Jatri Nivas of Sri Gundicha Vihar 1659000.00
Total: 1659000.00
12 Gopinath Das(Electrician) 639/7.6.13 Purchase of electrical goods for use in south gate 10000.00
1043/16.7.13 Purchase of air filter use in D.G set 600.00
1603/20.9.13 Viswakarma puja expenses 1000.00
1675/27.9.13 Repair of office bicycle 1500.00
Total: 13100.00
13 Laxmipriya Pujapanda(DEO) 197/24.4.13 5000.00
Total: 5000.00
14 Asst. Fire Officer, Puri 1061/17.7.13 Mahaprasad for staff for carfestival-12 17500.00
Total: 17500.00
15 Arunranjan Panigrahi (House Keeping) 3115/15.2.14 Expenses for Srikhetra Parimala on 17.2.14 to 23.2.14 21000.00
Total: 21000.00
28 / 98 AUDIT REPORT 01-07-2016
16 Radhanath Pratihari (UDC) 3287/7.3.14 Day to day expenses of Kothbhog 5000.00
Total: 5000.00
17 Jagat Mohan Das (N.T, Jatni) 736/18.6.13 Expenses for collection certified copies 2000.00
Total: 2000.00
18 Executive Engineer (R&B) 677/27..9.13 Construction of temporary shoes stand at lions gate 55251.00
404/17.7.13 Colouring of Snana office 1550.00
Total: 56801.00
19 Sarata Chandra Panda (Amin) 90/15.4.13 T.A expenses for Rajbhag collection for Jatni circle 2000.00
Total: 2000.00
20 Jameswar Sundara (Amin) 90/15.4.13 T.A expenses for Rajbhag collection 2000.00
Total: 2000.00
21 Swetaketa Mishra (Advocate, New Delhi) 94/30.4.13 Case purpose 30000.00
Total: 30000.00
22 Srikanta Thatoi (Khamari) 793/21.6.13 2000.00
Total: 2000.00
23 Narasing Mohapatra 891/1.7.13 Arrange tiffin 2500.00
892/1.7.13 Arrange tiffin 15125.00
3117/15.2.14 Exp.for Srikhetra parimala 10000.00
Total: 27625.00
24 Durgacharan Mangaraj 1259/13.8.13 Lagi expenditure 5139.00
Total: 5139.00
25 Kailash chandra Panda (Advocate) 991/12.12.13 Case expenses vide case no.1/2012, 55/2012, 4500.00 78/2013 and 910/2013
992/12.12.13 Case expenses vide case no.869/2008 2000.00
993/12.12.13 Case expenses vide case no783/2007 2000.00
Total: 8500.00
26 Rabinarayan Mishra 3184/23.2.14 Rajbhag collection of Puri Sadar 3000.00
Total: 3000.00
27 Bhabani Palei 3330/22.3.14 T.A expenses for Rajbhag collection 3000.00
29 / 98 AUDIT REPORT 01-07-2016
Total: 3000.00
28 Sudhansu Pani (Amin) 3401/19.3.14 T.A expenses for Rajbhag collection 3000.00
Total: 3000.00
GRAND TOTAL 2390433.00
From the above table it is ascertained that, as on 31.3.15 advances to the tune of Rs. 23,90,433.00 was remained outstanding out of advances paid during the year 2013-14 thus outstanding for more than one year. As per Finance Department Circular No. 2221/F dtd. 8.3.2002 read with letter no. 15179/DLFA, dated. 28.9.2013, advances which remained outstanding for more than one year is to be treated as loss to the concerned institution and recoverable from the officials responsible. As such, the entire amount of Rs. 23,90,433.00 is suggested for recovery from the concerned advance holders.
Under the circumstances, the Temple Authorities are impressed upon to take expeditious steps through a special drive to adjust/recover the outstanding advances at the earliest. Moreover, effective monitoring through regular as well as periodical review of the advance position should be undertaken to help improve the position.
PARA 8.5: Details of advance paid & adjusted during the year under audit i.e. 2014-15.
The details of advances paid & adjusted during the year under audit i.e. 2014-15 along with list of advances outstanding as on 31.03.2015 out of those paid during the year 2014-15 have been uploaded as Annexure- IV, V & VI in the portal along with the Financial Statements.
30 / 98 AUDIT REPORT 01-07-2016
PARA: 9 GRANTS
Shree Jaganatha Temple Puri. - 2014-2015
Slno Grants Grants Grants Total(In Rs:) Grants Spent Grants Grants Remarks Outstanding Outstanding Received during the unspent as unspent (In as on (DD (In Rs:) during the Year under on (DD MM Rs:) MM YYYY) Year under Audit(In Rs:) YYYY) Audit(In Rs:) 1 01-04-2014 0.00 388977500.00 388977500.00 233135886.00 31-03-2015 155841614.00 GRAND 0.00 388977500.00 388977500.00 233135886.00 155841614.00 TOTAL
Comments : PARA 9.1: DETAILED GRANTS POSITION FOR 2014-15
The details of Grants received & utilized by Shree Jagannath Temple Administration, Puri during the year 2014-15 is furnished below.
STATEMENT SHOWING THE DETAILS OF GRANTS RECEIVED & UTILISED DURING THE YEAR 2014-15 IN RESPECT OF SRI JAGANNATH TEMPLE ADMINISTRATION, PURI
Sl No. Name of the Opening balance Grants received during TOTAL Grants utilised during Unspent balance Grant/Scheme as on 01.04.2014 2014-15 2014-15 as on 31.03.2015
1 Chairmans Allowance Rs. 0.00 Rs. 2,76,500.00 Rs. 2,76,500.00 Rs. 2,61,500.00 Rs. 15,000.00
2 Grants for Festivals of the Rs. 0.00 Rs. 4,00,00,000.00 Rs. 4,00,00,000.00 Rs. 4,00,00,000.00 Rs. 0.00 Lord
3 Grants for Expenses of Rs. 0.00 Rs. 1,15,00,000.00 Rs. 1,15,00,000.00 Rs. 1,08,61,070.00 Rs. 6,38,930.00 Temple Administration
4 Grants for Staff Rs. 0.00 Rs. 4,00,00,000.00 Rs. 4,00,00,000.00 Rs. 4,00,00,000.00 Rs. 0.00 Remuneration
5 Grants for Development Rs. 0.00 Rs. 16,92,01,000.00 Rs. 16,92,01,000.00 Rs. 6,92,87,186.00 Rs. 9,99,13,814.00 Projects
6 Grants for Deposit in Rs. 0.00 Rs. 5,00,00,000.00 Rs. 5,00,00,000.00 Rs. 5,00,00,000.00 Rs. 0.00 Corpus Fund
7 Grants for Nabakalebara Rs. 0.00 Rs. 7,80,00,000.00 Rs. 7,80,00,000.00 Rs. 2,27,26,130.00 Rs. 5,52,73,870.00 (NITI)
TOTAL Rs. 0.00 Rs. 38,89,77,500.00 Rs. 38,89,77,500.00 Rs. 23,31,35,886.00 Rs. 15,58,41,614.00
PARA 9.2: Comments on Grants
1. As evident from the abstract position of utilization of grants furnished in the preceding para, huge grants fund to the tune of Rs. 15,58,41,614.00 was remained unspent as on 31.03.2015. Keeping huge grants fund unutilized defeats the very purpose of the said grants. However, the authorities of the Temple Administration are suggested to take pro-active measures for timely utilization of grants fund so as to ensure committed infrastructural development through efficient financial management.
2. As per Rule -171 of O G F R (Vol-I), Scheme funds should be utilised in the year of receipt. Un-utilised funds, if any, may be utilised in subsequent years obtaining fresh sanctions/prior approval of the Sanctioning Authority or refunded to the Government.
31 / 98 AUDIT REPORT 01-07-2016
3. Further, as per Rule -171 (5) (i) of OGFR the Grantee Institution should maintain a register in form No OGFR- 30 A of the permanent & semi-permanent assets acquired wholly or subsequently, out of Govt Grants .The Register should be maintained by the Grantee Institution separately in respect of each Sanctioning Authority. But, no such register was produced during audit.
However, it is suggested to ensure proper maintenance of the above discussed registers and shown to next Audit for verification .
PARA 9.3: Details of Grants received during the year 2014-15:
The detailed list of the Grants received by Shree Jagannath Temple Administration during the financial year 2014-15 is furnished in the following table.
DETAILS OF GRANTS RECEIVED DURING THE YEAR 2014-15.
Sl. No. Sanction Order Sanctioning Authority Plan / Purpose Amount (in Rs.) No. & Date Non Plan
1 2 3 4 5 6
1 3504/L., 11.04.2014 Law Department Non Plan Payment of Allowance to Chairman, Temple Rs. 80,000.00 Managing Committee
2 10792/L., 19.11.2014 Law Department Non Plan Payment of Allowance to Chairman, Temple Rs. 1,20,000.00 Managing Committee
3 639/L., 21.01.2015 Law Department Non Plan Payment of Allowance to Chairman, Temple Rs. 76,500.00 Managing Committee
TOTAL Rs. 2,76,500.00
1 3512/L., 11.04.2014 Law Department Non Plan To meet Expenditure on Temple Administration Rs. 46,00,000.00
2 10792/L., 19.11.2014 Law Department Non Plan To meet Expenditure on Temple Administration Rs. 69,00,000.00
TOTAL Rs. 1,15,00,000.00
1 3516/L., 11.04.2014 Law Department Non Plan To meet Expenditure on performance of Festivals of Rs. 1,60,00,000.00 Lord
2 10792/L., 19.11.2014 Law Department Non Plan To meet Expenditure on performance of Festivals of Rs. 2,40,00,000.00 Lord
TOTAL Rs. 4,00,00,000.00
1 3508/L., 11.04.2014 Law Department Non Plan Remuneration to the staff of Temple Administration Rs. 1,60,00,000.00
2 10792/L., 19.11.2014 Law Department Non Plan Remuneration to the staff of Temple Administration Rs. 2,40,00,000.00
TOTAL Rs. 4,00,00,000.00
32 / 98 AUDIT REPORT 01-07-2016
1 3520/L., 11.04.2014 Law Department State Plan For deposit in Corpus Fund Rs. 1,20,00,000.00
2 10366/L., 07.11.2014 Law Department State Plan For deposit in Corpus Fund Rs. 3,80,00,000.00
TOTAL Rs. 5,00,00,000.00
1 3524/L., 11.04.2014 Law Department State Plan Development Projects of SJT Rs. 80,00,000.00
2 10366/L., 07.11.2014 Law Department State Plan Development Projects of SJT Rs. 9,20,00,000.00
3 642/L., 21.01.2015 Law Department State Plan Development Projects of SJT Rs. 6,92,01,000.00
TOTAL Rs. 16,92,01,000.00
1 639/L., 21.01.2015 Law Department Non Plan Dev. Projects/Rituals/Niti of SJT (Nabakalebara) Rs. 7,80,00,000.00
TOTAL Rs. 7,80,00,000.00
GRAND TOTAL Rs. 38,89,77,500.00
33 / 98 AUDIT REPORT 01-07-2016
PARA: 10 UTILISATION CERTIFICATE
Shree Jaganatha Temple Puri. - 2014-2015
Slno U.C U.C U.C due for Total(In Rs:) U.C Submitted U.C needs to U.C needs to Remarks Outstanding Outstanding(In submission during the be submitted be submitted as on (DD Rs:) during the period under as on as on MM YYYY) period under Audit(In Rs:) outstanding as outstanding (In Audit(In Rs:) on (DD MM Rs:) YYYY) 1 01-04-2014 106490000.00 233135886.00 339625886.00 109680000.00 31-03-2015 229945886.00 GRAND 106490000.00 233135886.00 339625886.00 109680000.00 229945886.00 TOTAL
Comments : PARA 10.1: POSITION OF UTILISATION CERTIFICATE:
It is pertinent to mention here that previously, the total amount of grants received during a particular financial year was taken as UC due for submission, but as per the revised guidelines, since this year i.e. FY 2014-15, the amount of grants utilised/spent during a particular financial year is taken as UC due for submission. Accordingly, the statistical data for UC pending at the beginning of the year, UC due for submission, UC submitted during the year & UC pending for submission at the end of the financial year have been worked out afresh basing on the data furnished in the last Audit Report and records made available to present audit. The details are furnished in the following table.
Table showing the UC pending for submission as on 31.03.2015.
Sl. No. Particulars Grants relating to the Grants relating to the Grants relating Grants relating Grants relating to Total year 2014-15 year 2013-14 to the year to the the year up to 2012-13 year 2010-11 2011-12
A. UC pending for 0.00 97680000.00 0.00 0.00 8810000.00 106490000.00 submission as on 31.03.2014 as per last Audit Report
B. Unspent grants as 0.00 0.00 0.00 0.00 0.00 0.00 on 31.03.2014 as per last Audit Report C. UC pending for 0.00 97680000.00 0.00 0.00 8810000.00 106490000.00 submission as on 01.04.14 (A-B) D. UC due for 233135886.00 0.00 0.00 0.00 0.00 233135886.00 submission i.e. grants utilised during 14-15 E. Total (C+D) 233135886.00 97680000.00 0.00 0.00 8810000.00 339625886.00
F. UC submitted during 12000000.00 97680000.00 0.00 0.00 0.00 109680000.00 2014-15
G. UC pending for 221135886.00 0.00 0.00 0.00 8810000.00 229945886.00 submission as on 31.3.2015 (E-F)
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As evident from the above table, Utilisation Certificate for a huge volume of utilised grants i.e. to the tune of Rs. 22,99,45,886.00 is still pending for submission as on 31.03.2015. Needless to mention that the position is self explanatory which is highly alarming. As per Rule 173 of OGFR Vol-I, U.C. is to be submitted to the proper quarters by 30th June of the succeeding year of expenditure or within the date fixed by the sanctioning authority as the case may be. Further, the Government has always been pressing hard in the matter.
As such, it is urged to take early steps to clear up the pendency as regards submission of UC amounting to Rs. 22,99,45,886.00 and compliance reported to audit. Moreover, it is also suggested to ensure timely submission of UC in respect of grants utilised to its proper quarters hence forward.
PARA 10.2: Year Wise Break Up of pending UC:
The year wise break up of grants utilised but for which UC is still pending for submission as on 31.03.2015 is furnished below. As mentioned earlier, the figures are worked out basing on the data furnished in the last Audit Report and records made available to present audit.
YEAR WISE BREAK UP OF PENDING U.C. AS ON 31.03.2015
PERIOD AMOUNT REMARKS
2014-15 Rs. 22,11,35,886.00
2013-14 Rs. 0.00
2012-13 Rs. 0.00
2011-12 Rs. 0.00
Upto 2010-11 Rs. 88,10,000.00
TOTAL Rs. 22,99,45,886.00
PARA 10.3: Details of UC submitted during 2014-15:
The details of Utilisation Certificates submitted during the year 2014-15 as ascertained from the available records is furnished here under.
DETAILS OF UTILISATION CERTIFICATES SUBMITTED DURING THE YEAR 2014-15.
Sl. No. Sanction Order Letter No. & Date of submission of UC Purpose Amount (in Rs.) No. & Date
1 2 3 4 5
1 6071/L, 13.06.2013 4245, dated 19.04.2014 Staff Remuneration Rs. 4,00,00,000.00
2 6075/L, 13.06.2013 4245, dated 19.04.2014 Chairmans allowance Rs. 1,80,000.00
3 6079/L, 13.06.2013 4245, dated 19.04.2014 Expenses on Temple Administration Rs. 75,00,000.00
4 6083/L, 13.06.2013 4245, dated 19.04.2014 Festival Expenses Rs. 3,00,00,000.00
5 6091/L, 13.06.2013 4245, dated 19.04.2014 Different Development Projects Rs. 2,00,00,000.00
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6 3520/L, 11.04.2014 10190, dated 06.09.2014 Corpus Fund Deposit Rs. 1,20,00,000.00
TOTAL Rs. 10,96,80,000.00
PARA 10.4: Non-submission of UC in respect of Grants pertaining to the year upto 2010-11:
As evident from the last Audit Report bearing No. 45863/AR/2014-15 on the accounts of Shree Jagannath Temple Administration, Puri for the year 2012-13 & 2013-14, Utilisation Certificate in respect of utilised grants to the tune of Rs. 88,10,000.00 pertaining to the years up to 2010-11 is still pending for submission. The details are furnished in the following table. Even though, it was suggested by last audit for early submission of the same, but no effective steps seem to have been taken by the authorities till 31.03.2015. As such, the attention of the Temple Authorities is invited once again to look into the matter and ensure submission of UC without any further delay.
Sl. No. Sanction Order Name of the Purpose Amount (in Rs.) No. & Date Sanctioning Authority
1 2 3 4 5
1 403/15.03.2008 Lodging House Fund Sanitation and welfare of Rs. 4,05,000.00 Sevayat Dispensary
2 15178/L., Law Department Festival Grant for Govind Dwadashi Rs. 30,00,000.00 dated 31.12.2009
3 6420/L., Law Department Festival Grant for Govind Dwadashi Rs. 50,00,000.00 dated 30.05.2009
4 448/23.03.2011 Lodging House Fund Sanitation and welfare of Rs. 4,05,000.00 Sevayat Dispensary
TOTAL Rs. 88,10,000.00
36 / 98 AUDIT REPORT 01-07-2016
PARA: 11 MISAPPROPRIATION & DEFALCATION
11.1 -
Para-11.1: Less Credit of General Donation Collection.(AOSP-23)
On checking of the General Donation Money Receipt Books w.r.t. the DCRs of Temple Branch Office for the year 2014-15, it is noticed that less amount has been exhibited in DCR than the actual amount collected in Money Receipts resulting less credit of Rs.2,050.00 to the Temple Fund. The details are given in the table below.
Donation Receipt Donation Amount Collected Amount accounted for in Amount of less Ref. To DCR Book No. the DCR credit page no. Receipt No./Date 2401 120037/30.12.2014 1,100.00 100.00 1,000.00 92 2402 120086/31.12.2014 151.00 101.00 50.00 94 2405 120209/01.01.2015 1,111.00 111.00 1,000.00 97 TOTAL 2,050.00
However, on issue of audit objection memo on this score, the entire amount of Rs. 2,050.00 was recovered from Sri Lingaraj Rath, F.C. vide MR No. 78, dated 08.04.2016. Hence, the para is dropped.
11.2 -
Para-11.2:Less Credit of General Donation Collection amount due to totalling mistake.
While checking the Daily Collection Register (DCR) of General Donation collection at Temple Branch Office for the period 2014-15, it is noticed that a sum of Rs. 450.00 was less credited to the Temple Fund than the actual amount collected in the DCR due to totalling mistake as per details given below.
Page / Date Ref. To Donation Money Receipts Actual Amount Amount Amount
Collected Deposited (in Rs.) Less deposited (in Rs.) 02 to 04/26.10.14 115012 to 115085 26,315/- 25,865/- 450.00 TOTAL 450.00
However, on issue of audit objection memo on this score vide AOSP-22, the entire amount of Rs. 450.00 was recovered from Sri Lingaraj Rath, F.C. vide MR No. 78, dated 08.04.2016. Hence, the para is dropped.
11.3 -
Para-11.3: Less Credit of Pindika Collection amount due to totalling mistake. (AOSP-21)
While checking the Daily Collection Register (DCR) of Pindika collection for the period 2014-15, it is noticed that a sum of Rs. 107.00 was less credited to the Temple Fund than the actual amount collected in the DCR due to totalling mistake as per details given below.
MR No. / Date Period of collection Actual Amount Amount Amount
Collected (in Rs.) Deposited (in Rs.) Less credited (in Rs.) 1277/05.06.14 23.05.14 to 31.05.14 25296.14 25288.00 8.14 3883/10.11.14 14.10.14 to 25.10.14 27994.84 27896.00 98.84
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TOTAL 106.98
or say 107.00
However, on issue of audit objection memo on this score, the entire amount of Rs. 107.00 was recovered from Sri Rabi Narayan Mishra, Temple Commander. vide MR No. 6164, dated. 29.03.2016. Hence, the para is dropped.
11.4 -
Para-11.4: Less Credit of Collection amount due to totalling mistake. (AOSP-03&04)
While checking the Chanda Dakshina Collection (DCR) for the period 2014-15, it is noticed that a sum of Rs. 152.00 was less credited to the Temple Fund than the actual amount collected in the DCR due to totalling mistake as per details given below.
Page / Date Actual Amount Amount Amount
Collected Deposited (in Rs.) less credited (in Rs.) 15/14.04.2014 584.75 574.75 10.00 18/17.04.2014 305.15 295.15 10.00 212/14.10.2014 627.20 612.20 15.00 220/21.10.2014 825.60 805.70 20.00 221/22.10.2014 1048.20 1016.20 32.00 229/30.10.2014 1015.63 1007.65 8.00 258/25.11.2014 383.00 378.00 5.00 325/25.01.2015 678.95 638.85 40.00 346/13.02.2015 519.35 507.35 12.00 TOTAL 152.00
However, on issue of audit objection memo on this score, the entire amount of Rs. 152.00 was recovered from Sri Lingaraj Prusty vide MR No. 5051, dated. 01.02.2016. Hence, the para is dropped.
11.5 -
Para 11.5:Less Credit of Collection amount due to totalling mistake(AOSP-09).
While checking the Daily Collection Register (DCR) of Sri Gundicha Bhakta Niwas for the period 2014-15, it is noticed that a sum of Rs. 378.00 was less credited to the Temple Fund than the actual amount collected in the DCR due to totalling mistake as per details given below.
Page / Date Actual Amount Amount Amount
Collected Deposited (in Rs.) Less credited (in Rs.) 39/11.04.14 29078/- 28700/- 378.00 TOTAL 378.00
However, on issue of audit objection memo on this score, the entire amount of Rs. 378.00 was recovered from M/S Jayakamal Caterind Services vide MR No. 5937, dated. 16.03.2016. Hence, the para is dropped.
11.6 -
Para-11.6: Less credit of Dhwaja collection.(AOSP-11)
38 / 98 AUDIT REPORT 01-07-2016
While checking the Dhwaja collcion receipt book with reference to Cash Book and M.R. it was noticed that a sum of Rs. 100.00 Is less collected than the actual collection made thereon. The details of which is given below. The entire amount of less collection needs recovery.
Sl.No Money Receipt No Date Amount collected Amount deposited Amount of Less credit Remaks
1 28164918.1.15 60.00 30.00 30.00Book No. 117
2 2759019.10.14 60.00 30.00 30.00 67 3280274 to 280325 22.12.14 4850.00 4830.00 20.00C.B.p.no.118 Vol.5
4281269 to 281297 9.1.15 2275.00 2255.00 20.00C.B.p.no.181 Vol.5
Total 100.00
However, on issue of audit objection memo on this score, the entire amount of Rs. 100.00 was recovered from Sri Satya Narayan Mohanty, P.C. vide MR No. 1030, dated 07.06.2016. Hence, the para is dropped.
11.7 -
Para-11.7: SHORT CREDIT OF RAJBHAG COLLECTION.(AOSP-02)
During scrutiny of Rajbhag collection receipts as regards sale proceeds of paddy with reference to all connected records, it is found that Rs. 29,063.00 was collected vide Receipt nos. 12152 to 12192 of Book no. 244 from dtd. 28.02.2014 to 03.05.2015 at page 21 & 22 of DCR. But, as against the above collection, a sum of Rs. 26,926.00 was deposited in the SBI account no. 111382 by Sri Gobardhan Naik, Amin which resulted in less deposit of Rs. 2,137.00.
However, on issue of audit objection memo on this score, the short credit amount of Rs. 2,137.00 was recovered from Sri Naik, Amin vide MR No. 5999, dated 19.03.2016. Hence, the para is dropped.
PARA: 12 LOSS OF STOCK & STORE
12.1 -
Para-12.1: Loss of stock and store of Temple Publication Book .(AOSP-11)
On verification of Lions’ Gate Information Centre stock register with reference to sale proceed register, it was found that vide page No. 363/8.12.14 of Temple publication stock register the opening balance of Book named ‘Darubrahmanka Seba Puja Parampara’ was 55 nos. On that date, a quantity of 11 nos of books have been sold. Hence, the closing balance is 44 nos. But, instead of 44 nos, the closing balance has been mentioned as 39 nos resulting loss of 5 nos of book worth of Rs. 150/- ( i.e. Rs. 30.00x5) and suggested for recovery.
However, on issue of audit objection memo on this score, the entire amount of Rs. 150.00 was recovered from Sri M.R.Pratihari vide MR No. 57, dated 07.04.2016. Hence, the para is dropped.
12.2 -
39 / 98 AUDIT REPORT 01-07-2016
Para-12.2: Loss of stock and store of Temple Publication Book .(AOSP-12)
On verification of Sri Gundicha Temple Information Centre stock register with reference to sale proceed register, it was revealed that Sri Jagannath Temple Administration has sustained a loss of Rs. 420/- due to wrong balancing in Stock Register. The details of which is furnished below.
Sl.No. Particulars of books Actual balance in Balance shown in Less shown Rate of the Total Remarks the S/R as on the S/R as on book 31.3.15 31.3.15
1 Namaste(VCD) 12 11 1 150.00 150.00 S.R.P.No. 311
2 Mahaprasad(Hindi) 68 67 1 50.00 50.00 315
3 Sri Mandir Nabakalebara 11 9 2 110.00 220.00 373 Parampara
Total 420.00
However, on issue of audit objection memo on this score, the entire amount of Rs. 420.00 was recovered from Sri Anil Kumar Patra, P.C. vide MR No. 6038, dated 22.03.2016. Hence, the para is dropped.
12.3 -
Para-12.3: Loss of 100 litres HSD (AOSP-68)
During course of audit, it is noticed that 1000 litres of HSD was received on 17.07.2014 vide Fuel token no. 3032 at page-30 of Fuel coupon register and issued to Sri Gopinath Das, Electrician for use in different DG Sets of SJTA. Subsequently, on the same day out of the above 1000 litres of HSD, 100 litres of HSD was shown to be issued to Sri Gopinath Das, Electrician for use in DG set installed in Sadar Office as revealed from page no. 1 of the hand register maintained by Sri Das. But, on cross verification of log book of the Sadar Office DG set, it is found that the said 100 litres of HSD has not been taken as receipt which resulted in loss of Temple fund to the tune of Rs. 6,257.00 (@ Rs. 62.57 Per litre).
Audit objection memo was issued to confirm the above audit observation was not returned till close of audit. However, the loss amounting to Rs. 6,257.00 is suggested for recovery from Sri Gopinath Das, Electrician and compliance reported to audit.
12.4 -
Para-12.4: Loss of 10 litres HSD. (AOSP-69)
During course of audit, it is noticed that 20 litres of HSD was received on 20.10.2014 vide Fuel token no. 3131 at page-36 of Fuel coupon register and issued to Sri Sanjaya Kumar Khandei, Driver for use in hired vehicle bearing no. OR-02-BT-4496. But, on cross verification of log book of the said vehicle, it is found that as against the said 20 litres, only 10 litres of HSD has been taken as receipt in the log book which resulted in loss of 10 litres HSD costing Rs. 601.60 or say Rs. 602.00 (@ Rs. 60.16 Per litre).
Audit objection memo was issued to confirm the above audit observation was not returned till close of audit. However, during exit
40 / 98 AUDIT REPORT 01-07-2016
conference, the memo was returned wherein the entire amount of Rs. 602.00 was recovered from Sri Sanjaya Kumar Khandei, Driver vide MR No. 1022, dated 07.06.2016. Hence, the para is dropped.
12.5 -
Para-12.5: Loss of 15 litres HSD due to balancing mistake. (AOSP-70)
During checking of balancing of the log book ofDG Set-I (installed at West Gate of ShreeMandir), it is noticed that there is loss of 15 litres HSD due to balancing mistake on 26.05.2014 as detailed below which resulted in loss of Temple fund to the tune of Rs. 904.80 or say Rs. 905.00 (@ Rs. 60.32 Per litre).
Date Ref. to page OB of Receipt during Total Consumed during Actual CB of CB of HSD Loss due to no. Of Log HSD the day the day HSD shown balancing mistake book 26.05.2014 09 146 ltrs. Nil 146 ltrs. 2 ltrs. 144 ltrs. 129 ltrs. 15 ltrs.
Audit objection memo was issued to confirm the above audit observation was not returned till close of audit. However, the loss amounting to Rs. 905.00 is suggested for recovery from Sri Gopinath Das, Electrician and compliance reported to audit.
12.6 -
Para-12.6: Loss of 30 litres HSD due to balancing mistake. (AOSP-71)
During checking of balancing of the log book of DG Set installed at Sadar Office of ShreeMandir, it is noticed that there is loss of 30 litres HSD due to balancing mistake during 17.07.2014 to 19.09.2014 as detailed below which resulted in loss of Temple fund to the tune of Rs. 1,914.00 (@ Rs. 63.80 Per litre).
Date Ref. to OB of HSD on Receipt Total Consumed during Actual CB of CB of HSD Loss due to page no. 17.07.14 during the the period HSD on shown on balancing Of Log period 19.09.14 19.09.14 mistake book 17.07.2014 to 04 12 ltrs. 250 262 ltrs. 30 ltrs. 232 ltrs. 202 ltrs. 30 ltrs. 19.09.2014
Audit objection memo was issued to confirm the above audit observation was not returned till close of audit. However, the loss amounting to Rs. 1,914.00 is suggested for recovery from Sri Gopinath Das, Electrician and compliance reported to audit.
12.7 -
Para-12.7: Loss of 38 litres HSD due to excess consumption. (AOSP-72)
41 / 98 AUDIT REPORT 01-07-2016
During checking of the log book ofDG Set-II (installed at West Gate of ShreeMandir), it is noticed that there is loss of 38 litres HSD due to excess consumption as detailed below which resulted in loss of Temple fund to the tune of Rs. 2,274.00.
Date Ref. to Running Time HSD due for HSD shown Excess Consumption Rate per Amount of loss page no. consumption consumed litre Of Log book 27.06.2014 06 35 min. 07 ltrs. 13 ltrs. 06 ltrs. 61.94 372.00 15.12.2014 09 4 hrs 30 min. 54 ltrs. 66 ltrs. 12 ltrs. 56.81 682.00 03.02.2015 09 1 hr. 12 ltrs. 16 ltrs. 04 ltrs. 60.96 244.00 05.02.2015 09 2 hrs. 24 ltrs. 32 ltrs. 08 ltrs. 60.96 488.00 12.02.2015 09 1 hr. 12 ltrs. 16 ltrs. 04 ltrs. 60.96 244.00 15.02.2015 09 1 hr. 12 ltrs. 16 ltrs. 04 ltrs. 60.96 244.00 TOTAL 38 ltrs. 2,274.00
Audit objection memo was issued to confirm the above audit observation was not returned till close of audit. However, the loss amounting to Rs. 2,274.00 is suggested for recovery from Sri Gopinath Das, Electrician and compliance reported to audit.
12.8 -
Para-12.8: Loss of 15 litres HSD due to excess consumption. (AOSP-73)
During checking of the log book ofDG Set (installed at Sadar Office of ShreeMandir), it is noticed that there is loss of 15 litres HSD due to excess consumption as detailed below which resulted in loss of Temple fund to the tune of Rs. 893.00.
Date Ref. to Running Time HSD due for HSD shown Excess Consumption Rate per Amount of loss page no. consumption consumed litre Of Log book 17.05.2014 04 30 mins. 5 ltrs. 10 ltrs. 5 ltrs. 60.32 302.00 28.05.2014 04 1 hr. 10 ltrs. 15 ltrs. 5 ltrs. 60.32 302.00 02.11.2014 04 30 mins. 5 ltrs. 10 ltrs. 5 ltrs. 57.71 289.00 TOTAL 15 ltrs. 893.00
Audit objection memo was issued to confirm the above audit observation was not returned till close of audit. However, the loss amounting to Rs. 893.00 is suggested for recovery from Sri Gopinath Das, Electrician and compliance reported to audit.
12.9 -
Para- 12.9: Loss of temple fund due to less stock taken in kothabhoga stock Register.(AOSP-120 to 123 )
While checking the stock entry of the kotha bhog grocery items with ref. to concerned stock register, it is found that less quantity of stock was taken in the stock register as against the actual purchased quantity deducting the differential as weight of the bags. It may be noted here that in case of packaged items, the quantity represents the net quantity of the commodity. As such, deductions towards the weight of the gunny bags are not admissible in audit. Further, as evident from the stock entry recorded on the body of the bills by the kotha bhoga sahayak, there is no mention about containing of less quantity in the received bags/packets. Hence, Rs. 5973.00 ( 3573.00 + 1375.00 + 1025.00 ) paid towards cost of the stock which was not actually used for the purpose of kothabhoga is treated as loss and suggested for recovery. The details are furnished in the following table.
ANNEXURE-I
Name of the Commodity: Superfine Raw Rice
Voucher No. Date Reference to Quantity Net quantity taken to Quantity Rate of the Total Excess
42 / 98 AUDIT REPORT 01-07-2016
Stock Register purchased & the stock register (in lessened on commodity (in payment (in page no. paid in the bill Kg.) the plea of Rs.) Rs.) (in Kg.) weight of gunny bag
(in Kg.)
462 05.08.2014 4 (14-15) 1800.000 1794.240 5.760 69.86 402.39
462 05.08.2014 6(14-15) 2000.000 1993.600 6.400 69.86 447.10
452 02.08.2014 8(14-15) 1400.000 1395.520 4.480 69.86 312.97
796 30.09.2014 10(14-15) 2000.000 1993.600 6.400 69.86 447.10
796 30.09.2014 12(14-15) 1800.000 1800.000 0.000 69.86 0.00
1043 08.12.2014 14(14-15) 1500.000 1489.440 10.560 70.82 747.86
952 21.11.2014 16(14-15) 1800.000 1794.240 5.760 70.82 407.92
1471 26.03.2015 18(14-15) 1800.000 1794.240 5.760 70.82 407.92
72 30.04.2014 23(13-14) 1800.000 1794.240 5.760 69.36 399.51
TOTAL 3572.79
ANNEXURE-II
Name of the Commodity: Raw Rice (Fine)
Voucher No. Date Reference to Stock Quantity Net quantity Quantity Rate of the Total Excess Register page no. purchased & taken to the lessened on commodity (in payment (in paid in the bill stock register the plea of Rs.) Rs.) (in Kg.) weight of (in Kg.) gunny bag (in Kg.)
462 05.08.2014 32 (14-15) 1800.000 1794.240 5.760 33.60 193.54
462 05.08.2014 34(14-15) 1800.000 1800.000 0.000 33.60 0.00
452 02.08.2014 36(14-15) 1900.000 1893.920 6.080 33.60 204.29
796 30.09.2014 38(14-15) 1800.000 1794.240 5.760 33.60 193.54
796 30.09.2014 40(14-15) 1600.000 1600.000 0.000 33.60 0.00
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1043 08.12.2014 42(14-15) 1000.000 991.680 8.320 33.99 282.80
952 21.11.2014 44(14-15) 1000.000 996.800 3.200 33.99 108.77
1471 26.03.2015 46(14-15) 1800.000 1794.240 5.760 34.39 198.09
72 30.04.2014 49(13-14) 1800.000 1794.240 5.760 33.60 193.54
TOTAL 1374.55
ANNEXURE-III
Name of the Commodity: Wheat
Voucher No. Date Reference to Quantity Net quantity taken to Quantity Rate of the Total Excess Stock Register purchased & the stock register (in lessened on commodity (in payment (in page no. paid in the bill Kg.) the plea of Rs.) Rs.) weight of (in Kg.) gunny bag
(in Kg.)
462 05.08.2014 188(14-15) 900.000 891.000 9.000 22.99 206.91
462 05.08.2014 190(14-15) 100.000 99.000 1.000 22.99 22.99
119 08.05.2014 192(14-15) 1200.000 1188.000 12.000 7.00 84.00
294 23.06.2014 194(14-15) 1200.000 1188.000 12.000 7.00 84.00
515 11.08.2014 196(14-15) 1200.000 1188.000 12.000 7.00 84.00
938 17.11.2014 198(14-15) 1200.000 1188.000 12.000 7.00 84.00
1277 10.02.2015 202(14-15) 1200.000 1188.000 12.000 7.00 84.00
1377 07.03.2015 208(14-15) 1200.000 1188.000 12.000 7.00 84.00
1506 31.03.2015 210(14-15) 1200.000 1188.000 12.000 7.00 84.00
72 30.04.2014 219(13-14) 900.000 891.000 9.000 22.99 206.91
TOTAL 1024.81
The audit objection memo issued on this score was not returned till close of audit. As such, the above calculated loss to the tune of Rs. 5,973.00 is suggested for recovery from Sri Bhabani Prasad Mishra, Kothabhoga Sahayak. For this loss, Sri Buxi Rama Chandra Pratihari, Temple
44 / 98 AUDIT REPORT 01-07-2016
Supervisor and Sri Prasanna Kumar Hota, Administrator (Niti) are also considered equally responsible.
12.10 -
Para-12.10 : Non realisation of cost of Empty bags and tins (Kothabhoga)(AOSP-10)
While checking the Stock Register of Kothabhoga for the year 2014-15, it is noticed that different commodities and condiments were issued for Kothabhoga Niti as per details given below. As against these issued materials, the cost of Empty bags and tins realised, if any was asked to be produced to audit for verification.
Sl No. Name of the commodities Quantity issued during the year 2014-15 No of empty bags/tins due for the year 2014-15 1. Sugar 10079.195Kg 201 bags (50Kg) 2. Atta&Wheat 10332.158Kg 206 bags (50Kg) 3. Thali Rice 22724.715Kg 908 bags (25Kg) 4. Chuna Rice 21555.134Kg 862 bags (25 Kg) 5. OMFED Ghee 13862.186kg 1021 tins (13.575 Kg) 6. Rasi Tela 2781.115kg 185 tins (15 Kg)
But, till close of audit, neither any cost realisation particulars are shown to audit nor the memo was returned. In this context, it is pertinent to mention here that these empty bags/containers can not be stored for long as there is every possibility that it will lose its scarp value & turned into value less waste. So far as the containers pertaining to the year 2014-15 is concerned, a considerable time for more than one year is elapsed in the mean while and no cost has yet been realised. As such, Rs. 37,040.00 as calculated below is suggested for recovery from Sri Bhabani Prasad Mishra, Kothabhoga Sahayak considering the total cost as loss of Temple Fund. Sri Buxi Rama Chandra Pratihari, Temple Supervisor and Sri Prasanna Kumar Hota, Administrator (Niti) are also considered responsible for this loss.
Sl No. No of empty bags/tins due for the year 2014-15 Rate per Unit (Market Price) (in Rs.) Total Cost (in Rs.) 1. 201 bags (50Kg) 10.00 2,010.00 2. 206 bags (50Kg) 10.00 2,060.00 3. 908 bags (25Kg) 5.00 4,540.00 4. 862 bags (25 Kg) 5.00 4,310.00 5. 1021 tins (13.575 Kg) 20.00 20,420.00 6. 185 tins (15 Kg) 20.00 3,700.00 T O T A L Rs. 37,040.00
PARA: 13 AUDIT OF RECEIPTS
13.1 -
Para-13.1: Sources of Income of Sri Jagannath Temple Administration:
Income sources of Sri Jagannath Temple Administration can be categorised into 4 major heads such as 1. Land Revenue 2. Other Revenue 3. Temple Revenue and 4.Grants.
1. Land Revenue consists of Rajbhag, Sale proceeds of paddy & other crops, sale of coconuts, income from forest & orchards, quarries, Annuity P.A.P.O, certificate dues, collection from Bagha Gopinathpur Dochhian farm, Land acquisition compensation, sale of lands etc.
2. Other Revenue includes Baje mahals ,shoprent, sale of books, magazines, Sri Mandira Patrika and photos, general donation, amrut manohi donation, corpus fund donation, interest from Corpus Fund Fixed Deposits / Savings Accounts, income from Bhakta Nivas etc.
3. Temple Revenue consists of Pindika, Parimanik ticket, Dwaja, marble plaque fixation, Sradha, sadhi bandha, lagi fees, donation box, hundi, bhitar katha darsani, chanda dakhina, court fees ,certificates dues and khuamundas etc.
4. Grants received from State Government for different purposes like Administrative grants, Festival grants, grants for remuneration of staff, chairmans allowance, development projects & corpus fund etc.
45 / 98 AUDIT REPORT 01-07-2016
13.2 -
Para-13.2: Loss of Revenue due to non-return of ‘Olagi’ dhwajas: (AOSP-27 to 29)
Sale of ‘Olagi’ dhwajas generates revenue for Temple Administration. As per Office Order No. XXVIII-05/2011-3711, dated. 10.03.2011, the ‘Olagi’ (returned) dhwajas are to be sold at the following rates:
Dhwajas of 14 hands long : @ Rs. 200/- per piece.
Dhwajas of all other lesser lengths : @ Rs. 10/- per hand.
On checking of dhwaja siha register with reference to MRs etc. for the year 2014-15, it is found that as many as 17,845 nos. of dhwajas in toto (3,378 nos. of dhwajas of 14 hands long and 14,467 nos. of dhwajas of all other lesser lengths) was received from the devotees for lagi at Neelachakra. The month wise details of receipt of dhwajas are furnished below.
Month Dhwajas of Dhwajas of all other lesser lengths Total
14 hands long Nos. Length in hands Nos. Length in hands Nos. Length in hands 04/2014 248 3472 931 5078 1179 8550 05/2014 290 4060 1122 6018 1412 10078 06/2014 224 3136 830 4375 1054 7511 07/2014 218 3052 761 3889 979 6941 08/2014 257 3598 1508 5724 1765 9322 09/2014 192 2688 738 3868 930 6556 10/2014 379 5306 1920 9721 2299 15027 11/2014 326 4564 1604 8511 1930 13075 12/2014 306 4284 1150 6324 1456 10608 01/2015 380 5320 1269 6510 1649 11830 02/2015 235 3290 1076 5699 1311 8989 03/2015 323 4522 1558 7608 1881 12130 TOTAL 3378 47292 14467 73325 17845 120617
On cross verification of receipt & use of dhwajas vis-à-vis the ‘Olagi’ (returned) dhwaja register, it is observed that as many as 16,169 nos. of dhwajas have not been taken to stock of ‘Olagi’ (returned) dhwajas as detailed below.
No. of dhwajas received as per dhwaja siha No. of ‘Olagi’ dhwajas returned & taken to BALANCE register and meant for use at Neelachakra & stock. (As per Dhwaja Grahan Register) subject to be returned to the Temple (No. of ‘Olagi’ dhwajas not taken to stock.) Administration Dhwajas Dhwajas of all Total Dhwajas Dhwajas of all Total Dhwajas Dhwajas of all Total of other lesser of other lesser of other lesser
46 / 98 AUDIT REPORT 01-07-2016
14 hands long lengths 14 hands long lengths 14 hands long lengths Nos. Total Nos. Total Nos. Total Nos. Total Nos. Total Nos. Total Nos. Total Nos. Total Nos. Total length length length in length length length length length length in in hands in in in in in in hands hands hands hands hands hands hands hands 3378 47292 14467 73325 17845 1206171192 16688 484 4933 1676 21621 2186 30604 13983 68392 16169 98996
The total cost of ‘Olagi’ dhwajas not taken to stock has been arrived as follows.
Sl. No. Particulars Quantity Rate Total Amount 1 Dhwajas of 2186 nos. Rs. 200/- per piece Rs. 4,37,200.00
14 hands long 2 Dhwajas of all other lesser 68392 hands Rs. 10/- per hand. Rs. 6,83,920.00 lengths TOTAL Rs. 11,21,120.00
Audit objection memo was issued to confirm the above statistical data and to intimate audit as regards the detailed status of the balance ‘Olagi’ (returned) dhwajas. But, neither the audit queries were complied nor the objection memo returned till close of audit. As such, the entire cost of Rs. 11,21,120.00 is suggested for recovery. For this loss, Sri Buxi Rama Chandra Pratihari, Temple Supervisor and Sri Prasanna Kumar Hota, Administrator (Niti) are considered responsible.
13.3 -
Para-13.3 : Less collection of room rent in Sri Gundicha Bhakta Niwas during Package period(AOSP-13):
On scrutiny of the Arrival & Departure register and Money receipts relating to collection of room rent in Sri Gundicha Bhakta Niwas for the year 2014-15, it is noticed that Rs. 2539.00 was less collected towards room rent during the package period i.e. Rath Yatra (28/06/14 to 30/06/14) and Bahuda Yatra (06/07/14 to 08/07/14) violating the office order no.5640, dated 08.07.14. The details are given below.
Sl No. Name of the guest GR No. Room No. Arrival Date Departure Date Amount due for Amount Difference in Rs. with time with time collection in Rs. collected in Rs. 1. Randeep 4388 A/105 28.06.14 01.07.14 Rs. 9,882.00 i.e. Rs. 8593.00 1289.00 Bhattachatya 11.30AM 8593 (Special package 4PM from 28.06.14 to 30.06.14 including tax) +1289(one day at general rate including tax ) 2. Manoranjan Mishra 4552 B/1,3,4 06.07.14 09.07.14 Rs. 21,051.00 i.e. Rs. 20301.00 750.00 3.45PM 5.15PM 20301 (Special package from 06.07.14 to 08.07.14 including tax) +750(3 hour at general rate) 3. Ketan Padharia 4561 C/003 07.07.14 09.07.14 Rs. 3795.00 i.e. 3545.00 250.00 Rs.3545(Special 11.50 PM 3.30PM package from 06.07.14 to 08.07.14 including tax) +250(3 hour at general rate ) 4. Pramod Ku Behera 4565 A/107 08.07.14 09.07.14 Rs. 3115.00 i.e. Rs. 2865.00 250.00 7.15AM 9.30AM 2865 (Special package from 06.07.14 to 08.07.14 including tax) +250(3 hour at general
47 / 98 AUDIT REPORT 01-07-2016
rate) Total 2539.00
Audit objection memo was issued suggesting recovery of Rs. 2,539.00 towards less collection which was not returned by the local authority till close of audit. As such, the less collection of Rs. 2,539.00 is suggested for recovery. However, during exit conference, the memo was returned with reply along with supporting documents such as Guest Register, DCRs & package guidelines etc. which was duly verified and the audit is convinced to drop the para.
13.4 -
Para-13.4 COMMENTS ON SALE PROCEEDS OF PADDY(AOSP- 64)
The information regarding the demand , collection and balance position of sale proceeds of paddy as worked out by audit from the available records is given below.
1. Total no. of tahasils------59
2. Total no of mauja------1470
3. No. of tenants------11858
4. Area already assessed------6638.953 acres
5. Arrear up to 2013-14------Rs.8,19,46,895/-
6. Demand for 2014-15------Rs. 1,38,74,192/-
7. Total Demand------Rs. 9,58,21,087/-
8. Amount collected during 2014-15------Rs. 44,07,222/-
9. Balance as on 31.3.15------Rs. 9,14, 13, 865/-
Objection memo was issued to intimate audit as regards steps taken for collection of the huge outstanding balance on tenants to the tune of Rs. 9,14, 13, 865/- which is rolling over for years together. But, the objection memo was not returned till close of audit. As evident from the above mentioned statistics, the percentage of collection to the Total demand is mere 4.6 % during the year under audit. This meagre performance clearly utters about the failure of the Temple Administration in monitoring the collection exercise as well as motivating the tenants. However, it is suggested to sensitise the entire collection mechanism so as to achieve optimum collection of revenue from this source.
13.5 -
Para-13.5 POSITION OF R.O.R. AS ON 31.3.15 (AOSP- 65)
The position of ROR received in the name of Sree Jagannath Mahapravu Bije,Puri marfat Sree Jagannath Temple Managing Committee , Puri as on 31.3.15 as worked out from the available records is furnished below.
1. No. of Districts------23
2. Total land detected in Acres------59,127.058
3. ROR received up to 31.3.14 in Acres ------27,591.277
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4. ROR received from 1.4.14-31.3.15 in Acres -----2639.928
5. Total ROR received in Acers as on 31.3.15—---30,231.205
6. Balance ROR to be received in Acres ------28,895.895
It is seen from the above data that the R.O.Rs have been received for 30,231.205 acres of land up to 31.03.2015 including 2639.928 acres received during the year under audit leaving a balance of 28,895.895 acres for which R.O.Rs are yet to be received. The Temple Administration is suggested to take appropriate steps to expedite obtaining of ROR for the remaining detected land of Mahaprabhu.
13.6 -
Para- 13.6 IRREGULARITIES NOTICED IN AUCTION OF QUARRIES DURING 2014-15.(AOSP-74)
During scrutiny of files & records relating to auction of quarries in the land of Lord Jagannath Mahaprabhu Bije - Puri, it is noticed that the auction holder of Tangeri Building Stone mines has not deposited the total lease amount . Auction amount of the quarry was Rs. 1,45,05,000/-, but he has deposited Rs.1,35,45,000/- only leaving a balance of Rs.9,60,000/-. Audit objection memo for production of details of the collection of Rs.9,60,000/- was issued vide page no. 74. But the local authority neither produced the required documents nor returned the memo till close of audit. As such the balance auction amount of Rs. 9,60,000/- along with penal interest of Rs. 108800.00 from March-2015 to June-2016 (till Exit Conference ) @ 8.5 % rate of interest total amounting to Rs.10,68,800.00 suggested for Recovery.For this Sri Prasanna Kumar Hota, Administrator (Dev) and Sri Bijaya Kumar Das , Deputy Administrator (Dev) are considered responsible.
13.7 -
Para-13.7 NON-PRODUCTION OF RAJBHAG COLLECTION RECEIPT BOOKS (AOSP- 64)
During scrutiny of Rajbhag collection receipts w.r.t. concerned stock register, it is found that the following receipt books were issued to different Rajbhag circles during the period under audit.
1. Receipt book no. 421 to 430-Sri Rabindranath Sarangi(Jatni circle)
2. Receipt book no.434,437 to 440,360,403,406,407,414 to 416(Sri Gourahari Ray –Sadar)
Audit objection memo for production of the same was issued vide page no. 64. But the local authority neither produced the required receipt books nor returned the memo till close of audit. However, it is once again reiterated to produce the same to next audit.
PARA: 14 AUDIT OF EXPENDITURE
14.1 -
Para-14.1: Excess payment in disbursement of Old Age Pension (AOSP-77)
While checking Old Age Pension acquittance roll and cash book for the year 2014-15, it is noticed that Rs.800/- has been paid to Sri Harihar Pratihari towards OAP for the month of February 2015 vide Cash Payment Voucher No.3099/16.03.15 at SL. No.68 of the acquittance roll. On further scrutiny, it is found that Rs.800/- has been paid to the same beneficiary for the same month vide Cash Payment Voucher No.3099/16.03.15 at SL. No.82 of the acquittance roll, which resulted in excess payment of Rs.800/- by booking the same payment twice. As such, Rs.800/- was suggested for recovery from the person responsible.
49 / 98 AUDIT REPORT 01-07-2016
However, on issue of audit objection memo on this score, the entire amount of Rs. 800.00 was recovered from Smt. Sujata Mohapatra, UDC vide MR No. 575, dated. 12.05.2016. Hence, the para is dropped.
14.2 -
Para-14.2: Excess Payment towards distribution of Lagi Fees (AOSP-79)
On checking of the Cash Book w.r.t. Cash Payment Vouchers for the year 2014-15, it is noticed that vide CPV 2138 / 15.11.2014, a sum of Rs. 1650.00 was paid to the Temple Commander towards distribution of Lagi Fees against the collection of Rs. 2,950.00 made vide MR NO. 3974 / 15.11.2014 (Rs. 2600.00) & MR NO. 3975 / 15.11.2014 (Rs. 350.00). As the total collection is Rs. 2,950.00, the due for distribution @ 50% of collection comes to Rs. 1475.00. As such, the excess payment of Rs. 175.00 (1650.00 – 1475.00) needs recovery from the person responsible.
However, on issue of audit objection memo on this score, the entire amount ofRs. 175.00 was recovered from Smt. Sujata Mohapatra, UDC vide MR No. 805, dated. 25.05.2016. Hence, the para is dropped.
14.3 -
Para-14.3: Excess Payment of Khoraki to Churcha Employees (AOSP-109)
While checking the Journal Voucher No. 71, dated 19.05.2014, it was found that advance amounting to Rs. 42,000/- has been adjusted in favour of Sri Rabi Narayan Mishra, TC towards disbursement of Khoraki to 14 nos. of JTP Churcha Employees @ Rs. 100/- per day for the period from 22.06.2013 to 20.07.2013 i.e for 29 days. But, the actual expenditure on this score comes to Rs. 40,060/- ( Rs. 100/- x 14 x 29 ). As such, the excess payment of Rs. 1,400.00 (42,000 – 40,060 ) was suggested for recovery.
However, on issue of audit objection memo on this score, the entire amount of Rs. 1,400.00 was recovered from sri Rabi Narayan Mishra, Temple Commander vide MR No. 845, dated. 28.05.2016. Hence, the para is dropped.
14.4 -
Para-14.4: Loss of Temple Fund during Purchase of Jajpokal 1st Class Sandal Wood
(AOSP-107-108)
On scrutiny of File No. XVI – 12/14, it is observed that Rs. 1,24,02,557/- and Rs. 2,78,294/- have been paid to the DFO, Tirupattur, Tamilnadu towards purchase of 1000 Kg. Jajpokal 1st class Sandal Wood vide BPV No. 1131, dtd. 02.01.2015 & BPV No. 1132, dated 02.01.2015 respectively which includes cost of sandal wood, VAT, IT etc.
As learnt from the file, because of legal complicacy the DFO, Tirupattur could not provide the indented sandal wood to the Temple Administration. After a series of official correspondences with the Forest Department Officers of Tamilnadu & others, it was finally decided that 1 MT of Jajpokal 1st class sandal wood would be procured from DFO, Sathyamangalam, Tamilnadu.
On further scrutiny, it is noticed that the Money Receipts issued by the DFO, Sathyamangalam vide MR No. 952146 / 21.12.2015 , No. 952178 / 21.12.2015 & No.904291 / 21.12.2015 to the tune of Rs. 1,24,01,657/- against the amount initially deposited by the SJT Administration with the DFO, Tirupattur. In this context, it is to be mentioned here that the DD No. 531065 / 02.01.2015 of Rs. 2,78,294/- prepared for IT & Cess as per letter no. 9104 / 27.11.2014 of DFO, Tirupattur was neither received by the DFO, Tirupattur nor by the DFO, Sathyamangalam, Tamilnadu. As evident, the Income Tax exemption claimed by the Temple Authorities on the face of the letter no. 1015 / 17.08.1995 of Assistant Commissioner of Income Tax, Circle-I, Bhubaneswar was accepted by the DFO, Sathyamangalam.
Under the above circumstances, Audit objection memo was issued to intimate audit on the following aspects:
1. The status of the DD amounting to Rs. 2,78,294/- towards IT & Cess etc. i.e. whether deposited with the payee or returned back & deposited in the Temple Fund.
50 / 98 AUDIT REPORT 01-07-2016
2. Detailed stock entry of the purchased sandal wood.
3. Whether any confirmation was obtained from the concerned Forest Department Authorities as regards their readiness for supply of the indented sandal wood before proceeding to Tirupattur during the period from 07.01.2015 to 10.01.2015.
In response, only the stock entry of the above discussed sandal wood (Point-2) was shown to audit which was duly verified at page-100 & 101 of the Sandal Wood Stock Register. But, the local authority remained silent on Point – 1 & 3 till close of audit. Further verification reveals that the DD No. 531065 / 02.01.2015 amounting to Rs. 2,78,294/- prepared for possible payment of IT & Cess was neither handed over to DFO, Tirupattur nor to DFO, Sathyamangalam, Tamilnadu nor was deposited in the Temple Fund which ultimately leads to loss of Temple Fund. As such, the entire loss to the tune of Rs. 2,78,294/- is suggested for recovery from the erring official. For this, Sri Sudeep Kumar Chatterjee, Information Officer is considered responsible.
However, during exit conference, the local authority produced the detail credit of the discussed amount of Rs. 2,78,294/- in UCO Bank (Main Branch), Puri Account No. 1173 on 16.06.2016 which was duly verified by audit. As such penal interest for delay in deposit of the DD from February-2015 to June- 2016 (till exit conference) amounting to Rs.31,540.00 @8.5% interest per annum is suggested for recovery. For this Sri Sudeep Chatarjee, Information Officer, custodian of the DD is considered responsible.
14.5 -
Para-14.5: Inadmissible Payment towards hiring of Vehicle (AOSP-80 to 82)
Journal Voucher No. 28/23.04.2014 - Rs. 17,629.00
Cash Voucher No. 2285/28.11.2014 - Rs. 12,053.00
Journal Voucher No. 308/28.11.2014 - Rs. 32,371.00
TOTAL : Rs. 62,053.00
During checking of Cash Book w.r.t. Paid Vouchers, it is noticed that expenditure to the tune Rs. 62,053.00 was incurred through adjustment of advance & cash payment in favour of Sri Raghunath Prasad Mishra, N.T. (I/C), Berhampur towards hire charges of vehicle (Ambassador Car) for collection of Rajbhag. Scrutiny of the above Vouchers reveals the following irregularities.
1. Only hand receipts from a local vendor Sri Balaram Patra have been submitted in support of hire charges & cost of POL in stead of hiring the vehicle from any authorised travel agency even though Berhampur is a Municipal Corporation and there must be a number of travel agencies operating their business.
2. In absence of POL receipts issued by authorised filling stations, the genuineness of payment claimed for cost of fuel could not be examined.
3. As per Finance Department Office Memorandum No. 34085/F., dated 29.09.2012, minimum average mileage of Ambassador Car is 14 km. Per litre. But, excess payment has been made due to allowing less mileage @ 10 km. Per litre.
The details are furnished in the following table.
Sl. No. Date of Journey Kms. travelled Consumption of Fuel Admissible Excess Consumption Rate per Total Excess shown @ 10 kmpl (in consumption of (in litres) litre Payment (in litres) fuel @ 14 Rs.) kmpl (in litres) 1 08.01.2014 175 17.5 12.5 5 57.30 286.50 2 10.01.2014 160 16 11.5 4.5 57.30 257.85 3 13.01.2014 150 15 11 4 57.30 229.20 4 16.01.2014 140 14 10 4 57.30 229.20 5 20.01.2014 171 17 12.5 4.5 57.30 257.85
51 / 98 AUDIT REPORT 01-07-2016
6 21.01.2014 155 15.5 11 4.5 57.30 257.85 7 22.01.2014 142 14 10 4 57.30 229.20 8 30.01.2014 148 15 11 4 57.30 229.20 9 31.01.2014 152 15 11 4 57.30 229.20 10 30.08.2013 176 17.5 13 4.5 52.95 238.27 11 17.09.2013 152 15 11 4 52.95 211.80 12 24.09.2013 170 17 12 5 52.95 264.75 13 13.11.2013 172 17 12 5 52.95 264.75 14 01.02.2014 140 14 10 4 57.90 231.60 15 06.02.2014 161 16 11.5 4.5 57.90 260.55 16 07.02.2014 158 16 11.5 4.5 57.90 260.55 17 10.02.2014 153 15.5 11 4.5 57.90 260.55 18 11.02.2014 162 16 11.5 4.5 57.90 260.55 19 12.02.2014 156 15.5 11 4.5 57.90 260.55 20 14.02.2014 160 16 11.5 4.5 57.90 260.55 21 17.02.2014 165 16.5 12 4.5 57.90 260.55 22 19.02.2014 147 15 10.5 4.5 57.90 260.55 23 20.02.2014 161 16 11.5 4.5 57.90 260.55 24 25.02.2014 145 14.5 10.5 4 57.90 231.60 25 26.02.2014 158 16 11.5 4.5 57.90 260.55 26 01.03.2014 138 14 10 4 57.90 231.60 27 02.03.2014 144 14.5 10.5 4 57.90 231.60 28 03.03.2014 120 12 8.5 3.5 57.90 202.65 29 04.03.2014 148 15 10.5 4.5 57.90 260.55 30 05.03.2014 152 15 11 4 58.48 234.00 31 06.03.2014 154 15.5 11 4.5 58.50 263.28 32 07.03.2014 157 15.5 11 4.5 58.50 263.28 33 08.03.2014 141 14 10 4 58.50 234.00 34 10.03.2014 151 15 11 4 58.50 234.00 35 11.03.2014 162 16 11.5 4.5 58.50 263.28 36 12.03.2014 154 15.5 11 4.5 58.50 263.28 37 14.03.2014 175 17.5 12.5 5 58.50 292.50 38 18.03.2014 177 17.5 12.5 5 58.50 292.50 39 19.03.2014 152 15 11 4 58.48 234.00 40 20.03.2014 132 13 9.5 3.5 58.50 204.75 41 21.03.2014 141 14 10 4 58.50 234.00 42 22.03.2014 148 15 10.5 4.5 58.50 263.28 43 24.03.2014 163 16 11.5 4.5 58.50 263.28 44 26.03.2014 158 16 11.5 4.5 58.50 263.28 45 27.03.2014 146 14.5 10.5 4 58.50 234.00 TOTAL 11,217.43 or say Rs. 11,217.00
As evident from the above table, the total excess payment comes to Rs. 11,217.00.
On issue of audit objection memo on this score, it was replied that (a) the vehicle was hired from a local vendor as he demands lowest rent per day, (b) POL used has been mentioned in the log book & (c) the vehicle was not engaged as per FD Office Memorandum under reference rather as per usual practice. The reply is not convincing as it deviates from the prescribed norms of the Office Memorandum referred above and as such, the entire excess payment of Rs. Rs. 11,217.00 is suggested for recovery from Sri Raghunath Prasad Mishra, Naib Tahasildar (Berhampur).
14.6 -
Para-14.6: Utilisation Details wanting (AOSP- 110)
Scrutiny of BPV No. 1428, dated 18.03.2015 revealed that as per SJTA Sanction Order No. 2792 / 16.03.2015, a sum of Rs. 5,00,00,000/- has been transferred in favour of the Collector, Puri towards acquisition of 30 feet land around Shree Jagannath Temple, Puri for widening the existing road to facilitate de-congestion. The same was duly acknowledged by the Land Acquisition Section, Collectorate, Puri vide their MR No. 757459 / 45 / 14-15, dated 18.03.2015. In this context, the relevant Utilisation Certificate along with details of expenditure was asked for production through issue of audit objection memo for necessary verification. But, in response, neither the requisitioned documents were produced nor was the objection memo returned till close of audit. As such, the entire amount of Rs. 5,00,00,000.00 is held under objection till its utilisation is substantiated.
52 / 98 AUDIT REPORT 01-07-2016
14.7 -
Para-14.7: Acknowledgement of the actual beneficiaries wanting (AOSP-113 to 115)
During scrutiny of paid vouchers for the year 2014-15, it is observed that in many occasions payments towards palia reward, prapya, pauna, khoraki, compensation, cost of makutas etc. due for payment to the Sevayats have been made to the office bearers (Secretary) of their respective Nijogs obtaining only & only acknowledgement of the concerned office bearer. It is needless to mention that while there is payment of any sum, there must be acknowledgement of the concerned payee (person to whom the sum is due). Even if, the payment is made through Nijogs, then also obtaining of acknowledgement from the actual beneficiaries should be ensured and kept in office for record and reference.
In this context, the acknowledgement of the actual beneficiaries in respect of the following payments was asked for production through issue of audit objection memo.
BPV No. Date Amount Paid to the Secretary of 59 23.04.14 3145478.00 Daitapati Nijog 94 05.05.14 94500.00 Mahajan Nijog 95 05.05.14 136350.00 Mahajan Nijog 99 06.05.14 44500.00 Mekap Nijog 100 06.05.14 30500.00 Mekap Nijog 106 06.05.14 123500.00 Pratihari Nijog 107 06.05.14 186000.00 Pratihari Nijog 108 06.05.14 352745.00 Pratihari Nijog 129 12.05.14 62000.00 Sudhha Suar Nijog 146 17.05.14 135000.00 Garabadu Nijog 191 02.06.14 249500.00 Suarabadu Nijog 199 03.06.14 90000.00 Daitapati Nijog 200 03.06.14 69146.00 Daitapati Nijog 218 06.06.14 186000.00 Pratihari Nijog 221 06.06.14 267090.00 Pratihari Nijog 231 07.06.14 140000.00 Daitapati Nijog 240-243 11.06.14 562000.00 Daitapati Nijog 263-271 17.06.14 578333.00 Puspalak Nijog 274-275 17.06.14 693000.00 Daitapati Nijog 311-313 25.06.14 428800.00 Bimanbadu Nijog 331-336 28.06.14 716130.00 Pratihari Nijog 369-370 10.07.14 837500.00 Mahajan Nijog 420-421 26.07.14 560000.00 Daitapati Nijog 448-449 02.08.14 9975000.00 Daitapati Nijog 503-509 08.08.14 419393.00 Pratihari Nijog 571-580 25.08.14 409216.00 Puspalak Nijog 600-604 01.09.14 459246.00 Pratihari Nijog 613-616 02.09.14 98014.00 Puspalak Nijog 646 09.09.14 1087578.00 Daitapati Nijog 718-730 22.09.14 708664.00 Pratihari Nijog 789 30.09.14 1830500.00 Pujapanda Nijog 790-791 30.09.14 2597220.00 Daitapati Nijog
53 / 98 AUDIT REPORT 01-07-2016
822 13.10.14 147000.00 Khuntia Nijog 839-842 16.10.14 980500.00 Pratihari Nijog 843-845 16.10.14 196100.00 Bimanbadu Nijog 866-869 25.10.14 372881.00 Pratihari Nijog 874-878 29.10.14 190871.00 Puspalak Nijog 881 29.10.14 127500.00 Mekap Nijog 882 29.10.14 202940.00 Puspalak Nijog 893-895 03.11.14 67446.00 Khuntia Nijog 929 13.11.14 304500.00 Garabadu Nijog 961-972 26.11.14 875489.00 Pratihari Nijog 1050 16.12.14 274500.00 Patribadu Nijog 1078-1079 23.12.14 2612010.00 Daitapati Nijog 1090 27.12.14 141500.00 Mekap Nijog 1098-1102 30.12.14 202500.00 Mekap Nijog 1111-1114 02.01.15 354250.00 Pratihari Nijog 1117-1125 02.01.15 521862.00 Pratihari Nijog 1202-1217 20.01.15 647935.00 Puspalak Nijog 1225-1229 28.01.15 898782.00 Pratihari Nijog 1258 06.02.15 170000.00 Daitapati Nijog 1272-1275 09.02.15 69250.00 Khuntia Nijog 1309 20.02.15 90500.00 Mekap Nijog 1322-1324 24.02.15 76976.00 Pujapanda Nijog 1339-1346 26.02.15 857853.00 Pratihari Nijog 1442-1446 23.03.15 725464.00 Pratihari Nijog CPV 2471 24.12.14 70000.00 Daitapati Nijog CPV 3212 27.03.15 7520000.00 Daitapati Nijog TOTAL 45971512.00
In response to audit objection memo, the local authority neither produced any acknowledgement nor returned the objection memo till close of audit. As such, the entire involved amount of Rs. 4,59,71,512.00 is held under objection till production of the required acknowledgements.
14.8 -
Para-14.8: Utilisation Details wanting (AOSP- 110)
As per SJTA Sanction Order No. 7040 / 16.06.2014, a sum of Rs. 1,00,000/- has been paid to the Collector, Puri vide BPV No. 287, dated 21.06.2014 to meet the expenditure towards various arrangements relating to Car Festival-2014. As revealed, the said payment was not booked as advance rather as final expenditure in the Cash Book. Hence, the relevant vouchers to substantiate utilisation of the said amount were asked for production through issue of audit objection memo. But neither the relevant vouchers were produced nor was the memo returned till close of audit. As such, the entire amount of Rs. 1,00,000.00 is held under objection till production of the required vouchers to next audit.
PARA: 15 AUDIT ON WORKS
54 / 98 AUDIT REPORT 01-07-2016
15.1 - IMPORTANT IRREGULARITIES ON WORKS ACCOUNT
The following important irregularities were noticed during the course of audit of works accounts.
i) No Engineer-in charge has filled up the “Index” portion of the M.Bs indicating the name of work, estimated amount, date of commencement and completion of the work. ii) All Engineers who are in charge of base level execution & measurement have used more than 2 M.Bs simultaneously. Further M.B. may be issued after full use of one M.B. iii) No analysis of rate was attached in the works case records. iv) Completion certificate was not attached in the case record. As such the actual date of completion could not be ascertained. The same should be ensured. v) The Voucher No. and date was not mentioned in the duplicate copy of vouchers which was kept in works case records and this should be ensured forth with. vi) Deduction register of Royalty, VAT, L.Cess , I.Tax ,S.D etc hasn’t been maintained . vii) No report found in most of the work case records relating to detail history, design, scope, rates, specifications, nature of soil, cost and mode of execution etc. viii) No Asset Register was maintained during the year under audit and this should be ensured forth with.
15.2 -
Para-15.2: Excess Payment due to wrong calculation (AOSP- 83)
BPV 293 / 21.06.2014 for Rs. 1,15,999/-
Name of the Work: Providing Marble flooring to Mukti Mandap and granite flooring to Kothabhoga Rosaghara of SriGundicha temple.
Name of the Executant: Chitta Ranjan Dash
As per item no- 6, providing, fitting, fixing marble for 60.40 sqm. @ 1365.00/sqm, the payment due is Rs. 82,446.00 but payment has been made for Rs. 85,790.00 thus causing excess payment of Rs. 3,344.00 ( 85790 – 82446 ) which was suggested for recovery in audit.
The audit objection memo issued on this score was not returned by the local authority till close of audit. Hence, the objection holds good and the entire amount of Rs. 3,344.00 is suggested for recovery from the executant. For this loss, Sri K. Shiv Sankar Senapati, A.E., Sri Bindheswar Patra, S.E. & Sri Maheswar Agasti, Administrator (Development) are held responsible.
15.3 -
Para-15.3:Excess and inadmissible payment over and above the agreement value (AOSP- 83)
Name of the work: Renovation of Koili Baikuntha shed.
Name of the Executant: Sri Bichitrananda Nayak.
File no.-LV- 76/14.
1st RAB,BPV-187/dt.2.6.14 for Rs.3,35,291.00
2nd & final bill for BPV-328/27.6.14 for Rs.77,282.00
55 / 98 AUDIT REPORT 01-07-2016
Total bill amount=Rs.4,12,573.00
As per the finalised tender and agreement, the above mentioned work was awarded in favour of Sri Bichitrananda Nayak for execution & complete within the money value of Rs.3,77,386.00. But, as evident from the aforesaid paid vouchers, Rs. 4,12,573.00 was paid in toto for the work thus resulting excess and inadmissible payment of Rs.35,187.00 (4,12,573.00 – 3,77,386.00). Scrutiny of the concerned file reveals no evidence regarding circumstances, relevant documents & any orders from the competent authority to substantiate the excess payment.
Audit objection memo was issued with a request to confirm the fact & to report compliance but fetched no response till close of audit. As such, the excess and inadmissible payment of Rs.35,187.00 is suggested for recovery from the executant. For this excess payment, Sri K. Shiv Sankar Senapati, A.E., Sri Bindheswar Patra, S.E. & Sri Maheswar Agasti, Administrator (Development) are held responsible.
15.4 -
Para-15.4: Loss of Temple fund due to allowing higher rates in the estimate (AOSP-84-87)
Name of the work—Const. Of side drain out side Rosaghar (south side ) and extension of
compound wall near Dakshina dwar,
Amount of contract: Rs.291805.00,BPV-1489/30.3.15 for 142311.00,
Executants-Sri Chittaranjan Dash.
On verification of the above work bill ,it is noticed that before calling for tender ,the sanctioned estimate has to be prepared basing on the Schedule of rates-2013/2014.But by allowing higher rates for the following items of work, an excess payment of Rs.17,847.00 has been made which is inadmissible in audit.
The details of which is furnished below.
Sl.No. Items of work and quantity Rate allowed Rate admissible Excess rate Amount excess paid Remarks executed allowed
in cum 1 Sand filling, 740.00 328.03 411.97 2648.97 Analysis of rate furnished below. 6.43 cum. 2 c.c.(1:4:8), 4400.00 4193.89 206.11 1819.46 As per analysis of rates of SJTA with Govt. sch. 8.83 cum. of rates 3 KB brick masonary, 4900.00 4438.58 461.42 3917.46 -do-
8.49 cum. 4 PCC(1:1.5:3), 7100.00 5507.20(M-20) 1592.80 9461.23 Analysis of rate furnished below. 5.94 cum. TOTAL 17847.12
or say Rs.17847.00
Rate for M-20:-The detailed analysis of admissible rates are calculated in the following table.
RCC -M-20 rate As per data book- Analysis of rate-2006, page -50,item-4, Data for 15 cum
A Materials qnty in cum Rate/cum Amount
20 mm chips 8.1 1058 8569.8
10 mm chips 5.4 1120 6048
sand 6.75 49 330.75
cement 52.1 678.3 35339.43
56 / 98 AUDIT REPORT 01-07-2016
B Labour 0
Mate 0.86 220 189.2
Mason 2ndclass 1.5 300 450 Mazdoor 20 220 4400
C Hire charges of Machinery per hour 0
Concrete mixer 6 177 1062
Generator 33KVA 6 240 1440
Total 57829.18 57829.2
D OHC 15%(labour+material) 8299.08 8299.08
E Carriage& royalty 0
Chips 13.5 799.69 10795.815
sand 6.75 590.42 3985.335
cement 52.1 16.9 880.49
Total 57829.18 15661.6
TOTAL 15 cum 81789.9
Add 1% cess 817.9
TOTAL 15 cum 82607.8
Basic rate for c.c. M-20 1cum 5507.19
Rate for filling Sand:-
The admissible rate for the filling sand as per Schedule of Rate is analysed and furnished below taking the lead as 11 kms from Nuanai.
Cost of sand : 44.00
Conveyance for 11 kms : 156.40 + (9.20 x 6 kms) = 211.60
Royalty : 27.44
Labour cost for filling : 0.1236 nos. per cum @ 220.00 = 27.19
Total cost of Material & Labour = 71.19
Add 10% for Temple work = 7.12
Add 15% for OHC & Contractor’s profit = 10.68
Total admissible rate = Rs. 328.03 / cum.
The audit objection memo issued on this score was not returned by the local authority till close of audit. Hence, the objection holds good and the entire amount of Rs. 17,847.00 is suggested for recovery from the executant. For this loss, Sri Gokulananda Sabat, A.E., Sri Bindheswar Patra, S.E. & Sri Prasanna Kumar Hota, Administrator (Development) are held responsible.
57 / 98 AUDIT REPORT 01-07-2016
15.5 -
Para- 15.5:Loss of Temple fund due to allowing higher rates of labour and materials in the estimate (AOSP- 87 & 88 )
Name of the work—Renovation of store room inside Bhitar bedha of Shree Gundicha temple.
Estimate cost=2,41,000.00,
Agreement value=2,26,097.00,
Name of the Executant=Sri Bichitranand Nayak,
BPV-396(A)/19.7.14 for Rs.2,25,815.00.
As per item-8 of the work bill quantity of TATA durashine sheets have been utilised=99.17sm @660/sq.m. which includes the cost of the sheets @550/- per sq.m., but as per market price obtained from the website of branded products, it should be @390/-(MRP)+10% extra for temple premises=@429/sqm. maximum, hence loss sustained on the score=Rs.(550-429) x 99.17 sqm=Rs.11,999.57.
Similarly as per item-5,the cost of GI pipes of 57.91 rm of 50mm dia and that for 85.34 rm of 40mm have been paid @450/- and 340/- respectively. But MRP as per market price of the said materials should [email protected] and 262.50 respectively, hence loss sustained by the temple = Rs. [(450-312.38)x57.91] + [(340-262.5)x85.34 ] = 7969.57 + 6613.85 = Rs.14,583.37. Hence, the total loss sustained is Rs.(11999.57+14583.37)=26582.94 or say Rs.26,583.00.
Audit objection memo issued on this score was not returned till close of audit. As such, the excess and inadmissible payment of Rs.26,853.00 is suggested for recovery from the executant. For this excess payment, Sri K. Shiv Sankar Senapati, A.E., Sri Bindheswar Patra, S.E. & Sri Maheswar Agasti, Administrator (Development) are held responsible.
15.6 -
Para-15.6: Loss of Temple fund due to allowing higher rates of labour and materials in the estimate (AOSP- 88 to 90 )
Name of the work: Const. Of rest room for Palia Sevayats near Nirmalya khala of SJT.
Name of the executant=Sri Bichitranand Nayak,
BPV-535/14.8.14 for Rs.6,77,929.00.
As against the prevailing market prices obtained from the website of branded products, the executant has been allowed at higher rates and thus, the total loss sustained by the temple on this score comes to Rs.2,02,278.00.
The detailed calculation of loss is furnished below.
Sl.No. Slno./Items of work and Rate allowed Rate admissible Excess rate Amount excess paid Remarks quantity executed allowed
in cum/sqm 1 8.sand filling, 670.00 328.03 341.97 5471.52 Analysis of rate furnished below. 16cum 2 9.GI pipes,50mm, 640.00 312.38 327.62 29371.13 @312.38 MRP
89.65rm 3 GI pipes,40mm, 420 262.5 157.50 41343.75 @262.50 MRP
262.50rm 4 10.Durashine sheets, 700 510.77 189.23 32698.94 =@429/-Max./sqm& labour cost asper analysis of SJTA. 172.8 sqm
58 / 98 AUDIT REPORT 01-07-2016
5 15.cost of 20mm granite 2770 2222.13 547.87 49138.46 Rate of tiles=1900.00 & cost tiles, of fixing=322.13
89.67sqm 6 16. cost of 10mm granite 1900 1389.13 510.87 15872.73 Rate of tiles=1067.00 & cost tiles, of fixing=322.13
31.07sqm 7 17.calcium silicate hilux 650 387.50 262.50 28381.50 MRP of calcium silicate hilux 8mm thick board, has been taken into consideration . 108.12 sqm Total 2,02,278.00 Rate for filling Sand:-
The admissible rate for the filling sand as per Schedule of Rate is analysed and furnished below taking the lead as 11 kms from Nuanai.
Cost of sand : 44.00
Conveyance for 11 kms : 156.40 + (9.20 x 6 kms) = 211.60
Royalty : 27.44
Labour cost for filling : 0.1236 nos. per cum @ 220.00 = 27.19
Total cost of Material & Labour = 71.19
Add 10% for Temple work = 7.12
Add 15% for OHC & Contractor’s profit = 10.68
TOTAL ADMISSIBLE RATE : Rs. 328.03 / cum.
Audit objection memo was issued with a request to confirm the fact & to report compliance but fetched no response till close of audit. As such, the excess and inadmissible payment of Rs. 2,02,278.00 is suggested for recovery. For such excess payment, Sri K. Shiv Sankar Senapati, A.E., Sri Bindheswar Patra, S.E. & Sri Maheswar Agasti, Administrator (Development) are held responsible for sanctioning such higher rates in the estimate prepared before the tender process basing on which the rate to the executants have been allowed.
15.7 -
Para-15.7: Loss of Temple fund due to allowing RCC(1 : 1.5 : 3) as against RCC(M-20) and excess rate in MS rods (AOSP- 90 to 94 )
Name of work : Const. Of Tunia Mahal at Sri Gundicha Temple,
Name of the Executant : Sri Bichitranand Nayak.
1st R/A Bill paid for Rs.10,30,556/- vide Vr.No.-1421/16.3.15,
a) As per analysis of rates and ODSS,RCC,M-20 should be implemented/executed in all construction works and RCC(1:1.5.:3) in repair works only, but in the above work the Technical authorities allowed the payment in the later item and thus the temple has sustained loss of Rs. 84,320.69 on this score as per the following calculations.
Sl.No. Items of work and quantity Rate allowed Rate admissible as per analysis Amount excess paid Remark executed of rate provided
59 / 98 AUDIT REPORT 01-07-2016
in cum/sqm 1 Column base, 7300/- 5655.18 15362.62 Analysis of Admissible rate
9.34cum Furnished below. 2 Column, 12150/- 10145.04 11328.02 Analysis of Admissible rate
5.65 cum Furnished below. 3 Grade beam, 8900/- 6000.45 8321.71 Analysis of Admissible rate
2.87 cum Furnished below. 4 Beam , 12150/- 10145.04 9062.42 Analysis of Admissible rate Furnished below. 4.52 cum 5 Roof Slab , 11000/- 9241.00 40245.92
22.88 cum Total 84,320.69
The detailed analysis of admissible rates is calculated in the following table.
RCC -M-20 rate As per data book- Analysis of rate-2006, page -50,item-4, Data for 15 cum
A Materials qnty in cum Rate/cum Amount
20 mm chips 8.1 1058 8569.8
10 mm chips 5.4 1120 6048
sand 6.75 49 330.75
cement 52.1 678.3 35339.43
B Labour 0
Mate 0.86 220 189.2
Mason 2ndclass 1.5 300 450
Mazdoor 20 220 4400
C Hire charges of Machinery per hour 0
Concrete mixer 6 177 1062
Generator 33KVA 6 240 1440
Total 57829.18 57829.2
D OHC 15%(labour+material) 8299.08 8299.08
E Carriage& royalty 0
Chips 13.5 799.69 10795.815
sand 6.75 590.42 3985.335
cement 52.1 16.9 880.49
60 / 98 AUDIT REPORT 01-07-2016
Total 57829.18 15661.6
TOTAL 15 cum 81789.9
Add 1% cess 817.9
TOTAL 15 cum 82607.8
Basic rate for c.c. M-20 1cum 5507.19
RATE ADMISSIBLE FOR DIFFERENT ITEMS OF C.C.,M-20 INCLUDING CENTERING & SHUTTERING:-
Particulars quantity rate total
a. Beam, Column :-
Basic rate 5507.2
centering &shuttering 8 sqm 579.73 4637.84
Total 10145.04
b. Lintel
Basic rate 5507.2 centering &shuttering 14 sqm 240.85 3371.9 Total 8879.1 c. Roof slab Basic rate 5507.2 centering &shuttering 10 sqm 373.38 3733.8 Total 9241 d. Grade beam/plinth band Basic rate 5507.2 centering &shuttering 5 sqm 98.65 493.25 Total 6000.45 e. Column base Basic rate 5507.2 centering &shuttering 1.5 sqm 98.65 147.98 Total 5655.18 f.chajja Basic rate .065cum 5507.2 357.97 centering &shuttering 1.2 373.38 448.06 Total 806.03
b). On further verification of work bill ,it is noticed that cost of MS rods has been allowed excess due to adoption of higher lead of Rs.59.90 per qtl. (@629/1.05MT) as against initial lead of 5kms which will cost Rs.14.70 per quintal as per Schedule of rates-2013. Actual rate admissible for the cost and bending, binding etc. of MS rods should be as per the calculation/analysis furnished below.
Particulars Quantity Rate Cost admissible Cost of MS rods 1.05 MT 49550/MT 52027.50 Binding wire 8 kg 77/kg 616.00 Blacksmith 3 nos. 300.00 900.00 Mulia & mate 8.44 nos. 220.00 1856.80
61 / 98 AUDIT REPORT 01-07-2016
OHC and contractor’s profit@15% 55400.30 8310.05 Lead of steel up to 5km. 1.05MT 147.00 154.40 Total 1.05 MT 63864.75 1qntl. 6082.36 Cess 1% 60.82 Total 6143.18
Scrutiny of the concerned case record / file reveals that the cost of 56.96 qntl. of MS rod used in the project has been paid @ Rs. 6,500/- per qtl. against the admissible rate of Rs. 6,143.18/qtl. As a result, excess payment to the tune of Rs. 20,324.47 [(6500-6143.18) x 56.96/ qntl.] was allowed for payment.
The audit objection memo issued on this score was not returned by the local authority till close of audit. Hence, the objection holds good and the entire amount of Rs. 1,04,645.00 (84,321.00 + 20,324.00 ) is suggested for recovery. For this loss, Sri K. Shiv Sankar Senapati, A.E., Sri Ashish Kumar Subudhhi, E.E. & Sri Prasanna Kumar Hota, Administrator (Development) are held responsible.
15.8 -
Para-15.8: Loss of Temple fund due to allowing RCC(1:1.5:3) as against RCC,M-20 and excess rate of MS rods (AOSP- 94 to 97 )
Name of work : Const. Of rest room for Palia sevayat at SJT,
1st R/ABill paid for Rs.265533/- vide Vr.No.145/17.5.14,
and vide Vr.No.-535/14.8.14 for Rs.677929.00
Name of the executant : Sri Bichitrananda Nayak.
As per analysis of rates and ODSS, RCC(M-20) should be implemented/executed in all construction works and RCC(1:1.5.:3) in repair works only ,but in the above work the Technical authorities allowed RCC (1 : 1.5 : 3) in new construction work and thus causing excess payment of Rs.44708.16 or Rs.44,708.00 on this score as per the following calculation.
Sl.No. Items of work and quantity executed Rate allowed Rate admissible Amount excess paid
in cum/sqm
1 Raft , 8590/- 6000.45 18929.61
7.31cum 2 Lintel, 11916/- 8879.10 12663.87
4.17cum 3 Chaja, 945/- 806.03 903.30
6.5cum 4 Ms rods used in the work, 7500/- 6143.18 12211.38
9qntl Total 44708.16
The detailed analysis of admissible rates is calculated in the following table.
RCC -M-20 rate As per data book- Analysis of rate-2006, page -50,item-4, Data for 15 cum
A Materials qnty in cum Rate/cum Amount
20 mm chips 8.1 1058 8569.8
10 mm chips 5.4 1120 6048
sand 6.75 49 330.75
62 / 98 AUDIT REPORT 01-07-2016
cement 52.1 678.3 35339.43
B Labour 0
Mate 0.86 220 189.2
Mason 2ndclass 1.5 300 450
Mazdoor 20 220 4400
C Hire charges of Machinery per hour 0
Concrete mixer 6 177 1062
Generator 33KVA 6 240 1440
Total 57829.18 57829.2
D OHC 15%(labour+material) 8299.08 8299.08
E Carriage& royalty 0
Chips 13.5 799.69 10795.815
sand 6.75 590.42 3985.335
cement 52.1 16.9 880.49
Total 57829.18 15661.6
TOTAL 15 cum 81789.9
Add 1% cess 817.9
TOTAL 15 cum 82607.8
Basic rate for c.c. M-20 1cum 5507.19
RATE ADMISSIBLE FOR DIFFERENT ITEMS OF C.C.,M-20 INCLUDING CENTERING & SHUTTERING:-
Particulars quantity rate total
a.Beam, Column :-
Basic rate 5507.2
centering &shuttering 8 sqm 579.73 4637.84
Total 10145.04 b.Lintel
63 / 98 AUDIT REPORT 01-07-2016
Basic rate 5507.2 centering &shuttering 14 sqm 240.85 3371.9 Total 8879.1 c.Roof slab Basic rate 5507.2 centering &shuttering 10 sqm 373.38 3733.8 Total 9241 d.Grade beam/plinth bend Basic rate 5507.2 centering &shuttering 5 sqm 98.65 493.25 Total 6000.45 e.chaja Basic rate .065cum 5507.2 357.97 centering &shuttering 1.2 373.38 448.06 Total 806.03
Actual rate admissible for the cost, bending and binding etc. of MS rods should be as per the calculation/analysis furnished below.
Particulars Quantity Rate Cost admissible Cost of MS rods 1.05 MT 49550/MT 52027.50 Binding wire 8 kg 77/kg 616.00 Blacksmith 3 nos. 300.00 900.00 Mulia & mate 8.44 nos. 220.00 1856.80 OHC and contractor’s profit@15% 55400.30 8310.05 Lead of steel up to 5km. 1.05MT 147.00 154.40 Total 1.05 MT 63864.75 1qntl. 6082.36 Cess 1% 60.82 Total 6143.18
The audit objection memo issued on this score was not returned by the local authority till close of audit. Hence, the objection holds good and the entire amount of Rs. 44,708.00 is suggested for recovery. For this loss, Sri K. Shiv Sankar Senapati, A.E., Sri Bindheswar Patra, S.E. & Sri Maheswar Agasti, Administrator (Development) are considered responsible.
15.9 -
Para-15.9: Loss of Temple fund due to allowing higher rates of labour and materials in the estimate (AOSO- 98 to 100 )
Name of the work: Const. Of store room inside Koilibaikuntha near Suar-Mahasuar Nijog
Estimated cost: Rs.20,00,000/-
Amount paid in 1st R/A Bill vide voucher no.-1021/BPV/6.12.14 for Rs.4,42,739.00
Name of the executant: Sri Asit Kumar Mekap
On verification of the above work bill, it is noticed that a total sum of Rs.19,964.00 has been paid in excess on allowing higher rates than the schedule of rates for different items of works, which cannot be admitted in audit. Had the estimate been prepared as per the schedule of rates, the above loss could have been saved.
The details are furnished below.
64 / 98 AUDIT REPORT 01-07-2016
Sl.No Items of work and quantity Rate allowed Rate admissible Amount excess paid Remark executed .(1) (3) (4) (5)=(2)x(3-4) in cum/sqm(2) 1 Sand filling, 966.00 328.03 5263.25 Analysis of Admissible rate
8.25cum Furnished below. 2 RCC(1:1.5:3), [Basic Rate] 7453.00 5507.20 for M-20 9507.19 Analysis of Admissible rate
4.67cum Furnished below. 3 Cutting, bending etc. Of MS rods 6961.00 6143.18 5193.16 Analysis of Admissible rate
used in the project with cost of Furnished below.
6.35 qntl TOTAL 19963.60 or
19964.00
The detailed analysis of admissible rates is calculated in the following table.
RCC -M-20 rate As per data book- Analysis of rate-2006, page -50,item-4, Data for 15 cum
A Materials qnty in cum Rate/cum Amount
20 mm chips 8.1 1058 8569.8
10 mm chips 5.4 1120 6048
sand 6.75 49 330.75
cement 52.1 678.3 35339.43
B Labour 0
Mate 0.86 220 189.2
Mason 2ndclass 1.5 300 450
Mazdoor 20 220 4400
C Hire charges of Machinery per hour 0
Concrete mixer 6 177 1062
Generator 33KVA 6 240 1440
Total 57829.18 57829.2
D OHC 15%(labour+material) 8299.08 8299.08
E Carriage& royalty 0
Chips 13.5 799.69 10795.815
65 / 98 AUDIT REPORT 01-07-2016
sand 6.75 590.42 3985.335
cement 52.1 16.9 880.49
Total 57829.18 15661.6
TOTAL 15 cum 81789.9
Add 1% cess 817.9
TOTAL 15 cum 82607.8
Basic rate for c.c. M-20 1cum 5507.19
Actual rate admissible for the cost and bending, binding etc. of MS rods should be as per the calculation/analysis furnished below.
Particulars Quantity Rate Cost admissible Cost of MS rods 1.05 MT 49550/MT 52027.50 Binding wire 8 kg 77/kg 616.00 Blacksmith 3 nos. 300.00 900.00 Mulia & mate 8.44 nos. 220.00 1856.80 OHC and contractor’s profit@15% 55400.30 8310.05 Lead of steel up to 5km. 1.05MT 147.00 154.40 Total 1.05 MT 63864.75 1qntl. 6082.36 Cess 1% 60.82 Total 6143.18
The audit objection memo issued on this score was not returned by the local authority till close of audit. Hence, the objection holds good and the entire amount of Rs. 19,964.00 is suggested for recovery. For this loss, Sri K. Shiv Sankar Senapati, A.E., Sri Bindheswar Patra, S.E. & Sri Maheswar Agasti, Administrator (Development) are considered responsible.
15.10 -
Para-15.10: Allowing higher rates in the cost of marble in the estimate. (AOSP-101)
Name of work:-Providing marble flooring to Nirmalya khala,
1st R/ABillvide voucher no.-488/BPV/6.8.14 for Rs.7,05,841.00
Name of the executant: Sri Asit Kumar Mekap.
Cost of marble tiles:- has been allowed for [email protected]/sqm for 282.45 sqm for flooring.
As per schedule of rates-2013 to 2015, the admissible rate of the Dunguri variety marble is Rs.852.50/sqm. as calculated in the following table. As a result, excess rate of marble was allowed @ Rs.1297.50/sqm. (2150-852.50). Hence, the reason of allowing excess rate of marble was asked through issue of audit objection memo.
Slno Particulars amount 1 As per schedule of rates-2013 to 2015, the max. Cost of Dunguri variety marble Rs.682/sqm 2 Add 10% extra for temple work Rs.68.2/sqm 3 Add 15% OHC & Contractors profit Rs.102.3/sqm Total cost due /admissible per sqm Rs.852.50/sqm.
The total excess payment made on the above score comes to
Rs. 1297.50 per sqm. x 282.45 sqm. = Rs. 3,66,479.00
66 / 98 AUDIT REPORT 01-07-2016
The audit objection memo issued on this score was not returned by the local authority till close of audit. Hence, the objection holds good and the entire amount of Rs. 3,66,479.00 is suggested for recovery. For this loss, Sri K. Shiv Sankar Senapati, A.E., Sri Bindheswar Patra, S.E. & Sri Maheswar Agasti, Administrator (Development) are considered responsible.
15.11 -
PARA 15.11 NON-PRODUCTION OF DEVELOPMENT WORK CASE RECORDS
(AOSP- 111 & 112):
During the course of audit, vide memo no.01/14.12.2015 (AOSP-01) & memo no.43/23.05.2016 (AOSP-111-112), requests were made for production of all the case records, MBs & other connected records pertaining to execution of Development works by Shri Jagannath Temple Administration, Puri during the year 2014-15. But, in spite of issue of audit objection statements and several verbal approaches, as many as 14 nos. of work case records could not be made available to audit. The list of such work case records are furnished below. However, the local authority is requested to take suitable action for production of the same to next audit., till then the entire involved amount of Rs. 32,22,002.00 is held under objection.
BPV No. Date Name of the Work Name of the Executant Gross Amount
78 01/05/2014Renovation work of prasikhyana hall at Shri City Infra Developers Pvt 358204.00 Jagannath Temple Office , Puri Ltd
216 05/06/2014Providing granite flooring to Bidia ghara near Durga Madhab Padhi 25690.00 Nrusingha Temple .
304 24/06/2014Rennovation work of Prasikhyana Hall at Sri City Infra Developers Pvt 267393.00 Jagannath Temple Offcie . Ltd
539 16/08/2014Rennovation work of Prasikhyana Hall at Sri City Infra Developers Pvt 358309.00 Jagannath Temple Offcie . Ltd
545 19/08/2014Renovation of Lions Gate of Shri Jagannath temple , Chitaranjan Dash 148356.00 Puri .
873 28/10/2014 SR work to Maa Shitala Temple near Uttar dwar of Chitaranjan Dash 68839.00 Shri Jagannath Temple
953 21/11/2014Construction of compound wall around matitota City Infra Developers Pvt 229578.00 garden Ltd
1096 29/12/2014Construction of store room on the roof of Maa BICHITRA NANDA 685221.00 Charchika Complex NAYAK
1126 02/01/2015 SR work to Ballavghara , Uttardwar of Shri Jaganath BICHITRA NANDA 48386.00 Temple , Puri . NAYAK
67 / 98 AUDIT REPORT 01-07-2016
1162 08/01/2015Repair to roof of branch office at Bhitarabedha of BICHITRA NANDA 47885.00 Shri Jaganath Temple , Puri . NAYAK
1311 20/02/2015Providing aluminium jally infront side of Block A , Chitaranjan Dash 180899.00 Block B & Block C of Sri Gundicha Bhakta Niwas .
1312 20/02/2015Renovation of Besha Ghara at Shri Jagannath BICHITRA NANDA 417962.00 temple ,puri NAYAK
1336 25/02/2015Maintenance of Gundicha Bhakta Niwas such as BICHITRA NANDA 248952.00 providing civil work for fixing 03 no'sof lifts NAYAK
1396 12/03/2015Renovation of kotha bhoga rosha ghara of Shri Chitaranjan Dash 136328.00 Gundicha Mandir .
TOTAL 32,22,002.00
PARA: 16 AUDIT ON UNITS / DEPARTMENT
PARA: 17 AUDIT ON SCHEMES / PROGRAMMES
17.1 -
During year under audit i.e in 2014-15 ,it was observed that for the uplift ment of the social, educational, and religious life of the sevayats , a few numbers of sevayat welfare schemes were contiuing in SJTA .The details of schemes along with their targets & achievements s are given below.
Details of Schemes Of Sree Jagannath Temple Administration functioning during 2014-15
Name of the scheme Target Achievement Percentage of Achivement
Total numbers Amount involved Total numbers Amount involved
Old Age Pension For Sevayat 355 3408000 355 3408000 100%
Old Age Pension For Senior 96 1152000 96 1152000 100% Sevayat
Disabled Pension For Sevayat 27 324000 27 324000 100%
Scholarship to Sevayat 711 891000 711 891000 100% Students
68 / 98 AUDIT REPORT 01-07-2016
PARA: 18 MISCELLANEOUS
18.1 -
Para-18.1: Penalty on delayed deposit of room rent collection in respect of Neelachal Bhakta Niwas (AOSP-30 to 38)
Clause- 13 EE of the agreement made on 18.02.2014 between Shree Jagannath Temple Administration (Owner) and M/S City Infra Developers Pvt. Ltd., Puri (Contractor) for running & maintenance of lodging complex at Neelachal Complex, Grand Road, Puri reads as follows:
“The Daily Room Rent Collection, Advance Booking shall be managed by you. The Contractor/Manager and Asst. Manager / Front office Supervisor is equally responsible for daily cash & cheque collection in the counter. After verification of the cash/ cheque with collection register by the authorized person of the Temple Administration, the same will be deposited within 3 PM in every working day at cash counter of the Temple Administration. For any delay in deposit of cash at Account Section, a penalty of @ 1% on collection amount will be charged per day.”
But, scrutiny of Room Rent collections as well as its subsequent deposits made during the year 2014-15 reveals that delayed deposits have been made through out the entire year with days of delay ranging from 01 day to 42 days attracting imposition of penalty. The details are furnished in the table below.
Statement showing the days of delay in deposit of collected room rents and penalty due in respect of Nilachala Bhakta Niwas during the year 2014-15.
Sl No. Date of Amount Collected Due date of Actual date of Days of Amount of interest Total interest collection deposit deposit dealy (Penalty) per day (Penalty) amount Cash DD Total @1% of collection (in Rs.)
1 1-Apr-14 29400 0 29400 02.04.14 04.04.14 2 294.00 588 2 2-Apr-14 7650 0 7650 03.04.14 07.04.14 4 76.50 306 3 3-Apr-14 17229 17229 04.04.14 07.04.14 3 172.29 517 4 4-Apr-14 14384 14384 05.04.15 07.04.14 2 143.84 288 5 5-Apr-14 21339 21339 07.04.15 09.04.14 2 213.39 427
6 6-Apr-14 60284 60284 07.04.14 09.04.14 2 602.84 1206 7 7-Apr-14 7750 500 8250 09.04.14 10.04.14 1 82.50 83 8 8-Apr-14 24345 24345 09.04.14 10.04.14 1 243.45 243 9 9-Apr-14 36334 3500 39834 10.04.14 15.04.14 5 398.34 1992 10 10-Apr-14 22450 2500 24950 11.04.14 15.04.14 4 249.50 998 11 11-Apr-14 26639 3500 30139 15.04.14 19.04.14 4 301.39 1206 12 12-Apr-14 55234 55234 15.04.14 19.04.14 4 552.34 2209 13 13-Apr-14 28678 28678 15.04.14 19.04.14 4 286.78 1147 14 14-Apr-14 25539 25539 15.04.14 19.04.14 4 255.39 1022 15 15-Apr-14 40778 40778 16.04.14 19.04.14 3 407.78 1223 16 16-Apr-14 69240 1000 70240 17.04.15 23.04.14 6 702.40 4214
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17 17-Apr-14 18339 500 18839 19.04.15 23.04.14 4 188.39 754 18 18-Apr-14 25717 25717 19.04.15 23.04.14 4 257.17 1029 19 19-Apr-14 34289 2000 36289 21.04.15 23.04.14 2 362.89 726 20 20-Apr-14 20928 20928 21.04.15 23.04.14 2 209.28 419 21 21-Apr-14 22428 22428 22.04.15 25.04.14 3 224.28 673 22 22-Apr-14 9100 2000 11100 23.04.15 25.04.14 2 111.00 222 23 23-Apr-14 60706 1500 62206 24.04.15 25.04.14 1 622.06 622 24 24-Apr-14 53734 500 54234 25.04.15 29.04.14 4 542.34 2169 25 25-Apr-14 37400 37400 26.04.15 29.04.14 3 374.00 1122 26 26-Apr-14 21639 21639 28.04.15 03.05.14 5 216.39 1082 27 27-Apr-14 32039 32039 28.04.15 03.05.14 5 320.39 1602 28 28-Apr-14 29967 29967 29.04.15 03.05.14 4 299.67 1199 29 29-Apr-14 15806 1500 17306 30.04.15 03.05.14 3 173.06 519 30 30-Apr-14 42134 2500 44634 01.05.14 05.05.14 4 446.34 1785 31 1-May-14 25067 25067 02.05.14 05.05.14 3 250.67 752 32 2-May-14 9978 6500 16478 03.05.14 09.05.14 6 164.78 989 33 3-May-14 49106 49106 05.05.14 09.05.14 4 491.06 1964 34 4-May-14 33578 33578 05.05.14 09.05.14 4 335.78 1343 35 5-May-14 26456 26456 06.05.14 12.05.14 6 264.56 1587 36 6-May-14 21106 5000 26106 07.05.14 12.05.14 5 261.06 1305 37 7-May-14 29000 2000 31000 08.05.14 12.05.14 4 310.00 1240 38 8-May-14 30395 30395 09.05.14 12.05.14 3 303.95 912 39 9-May-14 37300 1500 38800 12.05.14 14.05.14 2 388.00 776 40 10-May-14 33317 33317 12.05.14 17.05.14 5 333.17 1666 41 11-May-14 30778 1000 31778 12.05.14 17.05.14 5 317.78 1589 42 12-May-14 35834 35834 13.05.14 17.05.14 4 358.34 1433 43 13-May-14 22728 6000 28728 14.05.14 22.05.14 8 287.28 2298 44 14-May-14 28600 28600 15.05.14 22.05.14 7 286.00 2002 45 15-May-14 37684 3000 40684 16.05.14 22.05.14 6 406.84 2441 46 16-May-14 28856 28856 17.05.14 22.05.14 5 288.56 1443 47 17-May-14 31839 2000 33839 19.05.14 26.05.14 7 338.39 2369 48 18-May-14 34067 34067 19.05.14 26.05.14 7 340.67 2385 49 19-May-14 27350 27350 20.05.14 26.05.14 6 273.50 1641 50 20-May-14 16200 16200 21.05.14 26.05.14 5 162.00 810 51 21-May-14 19178 1000 20178 22.05.14 26.05.14 4 201.78 807 52 22-May-14 15228 15228 23.05.14 26.05.14 3 152.28 457 53 23-May-14 49089 49089 24.05.14 26.05.14 2 490.89 982 54 24-May-14 23789 23789 26.05.14 28.05.14 2 237.89 476 55 25-May-14 61478 61478 26.05.14 28.05.14 2 614.78 1230 56 26-May-14 31750 31750 27.05.14 28.05.14 1 317.50 318
57 27-May-14 31889 31889 28.05.14 31.05.14 3 318.89 957 58 28-May-14 37967 5000 42967 29.05.14 31.05.14 2 429.67 859 59 29-May-14 17400 1000 18400 30.05.14 31.05.14 1 184.00 184
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60 30-May-14 53572 53572 31.05.14 03.06.14 3 535.72 1607 61 31-May-14 26128 26128 02.06.14 03.06.14 1 261.28 261 62 1-Jun-14 36173 36173 02.06.14 06.06.14 4 361.73 1447 63 2-Jun-14 34600 34600 03.06.14 06.06.14 3 346.00 1038 64 3-Jun-14 18200 18200 04.06.14 09.06.14 5 182.00 910 65 4-Jun-14 45284 45284 05.06.14 09.06.14 4 452.84 1811 66 5-Jun-14 20539 20539 06.06.14 09.06.14 3 205.39 616 67 6-Jun-14 30145 1000 31145 07.06.14 16.06.14 9 311.45 2803 68 7-Jun-14 40839 3000 43839 09.06.14 16.06.14 7 438.39 3069 69 8-Jun-14 71789 71789 09.06.14 16.06.14 7 717.89 5025 70 9-Jun-14 46401 5000 51401 10.06.14 16.06.14 6 514.01 3084 71 10-Jun-14 23067 23067 11.06.14 16.06.14 5 230.67 1153 72 11-Jun-14 64660 64660 12.06.14 16.06.14 4 646.60 2586 73 12-Jun-14 33106 33106 13.06.14 23.06.14 10 331.06 3311 74 13-Jun-14 10817 10817 16.06.14 23.06.14 7 108.17 757 75 14-Jun-14 68678 68678 16.06.14 23.06.14 7 686.78 4807 76 15-Jun-14 19028 19028 16.06.14 23.06.14 7 190.28 1332 77 16-Jun-14 39418 5500 44918 17.06.14 23.06.14 6 449.18 2695 78 17-Jun-14 25402 25402 18.06.14 23.06.14 5 254.02 1270 79 18-Jun-14 18939 18939 19.06.14 23.06.14 4 189.39 758 80 19-Jun-14 10550 8000 18550 20.06.14 26.06.14 6 185.50 1113 81 20-Jun-14 13800 13800 21.06.14 26.06.14 5 138.00 690 82 21-Jun-14 3350 500 3850 23.06.14 26.06.14 3 38.50 116 83 22-Jun-14 23689 23689 23.06.14 26.06.14 3 236.89 711 84 23-Jun-14 23950 500 24450 24.06.14 26.06.14 2 244.50 489 85 24-Jun-14 19739 3000 22739 25.06.14 26.06.14 1 227.39 227 86 25-Jun-14 9900 9900 26.06.14 27.06.14 1 99.00 99 87 27-Jun-14 18661 18661 28.06.14 30.06.14 2 186.61 373 88 30-Jun-14 83900 83900 01.07.14 03.07.14 2 839.00 1678 89 1-Jul-14 45033 4000 49033 02.07.14 08.07.14 6 490.33 2942 90 2-Jul-14 13089 13089 03.07.14 08.07.14 5 130.89 654 91 3-Jul-14 10489 5000 15489 04.07.14 08.07.14 4 154.89 620 92 4-Jul-14 16778 2000 18778 05.07.14 08.07.14 3 187.78 563 93 5-Jul-14 10200 10200 07.07.14 09.07.14 2 102.00 204 94 6-Jul-14 35946 35946 07.07.14 09.07.14 2 359.46 719 95 7-Jul-14 22021 22021 08.07.14 09.07.14 1 220.21 220 96 8-Jul-14 30316 30316 09.07.14 14.07.14 5 303.16 1516 97 9-Jul-14 81567 81567 10.07.14 14.07.14 4 815.67 3263 98 10-Jul-14 16759 2500 19259 11.07.14 15.07.14 4 192.59 770 99 11-Jul-14 35489 35489 14.07.14 15.07.14 1 354.89 355
100 12-Jul-14 32028 32028 14.07.14 15.07.14 1 320.28 320 101 13-Jul-14 32617 32617 14.07.14 15.07.14 1 326.17 326 102 14-Jul-14 25956 25956 15.07.14 19.07.14 4 259.56 1038
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103 15-Jul-14 42095 2000 44095 16.07.14 19.07.14 3 440.95 1323 104 16-Jul-14 16650 16650 17.07.14 21.07.14 4 166.50 666 105 17-Jul-14 13889 13889 18.07.14 21.07.14 3 138.89 417 106 18-Jul-14 14700 1000 15700 19.07.14 21.07.14 2 157.00 314 107 19-Jul-14 28356 28356 21.07.14 24.07.14 3 283.56 851 108 20-Jul-14 22589 2000 24589 21.07.14 24.07.14 3 245.89 738 109 21-Jul-14 4900 2500 7400 22.07.14 24.07.14 2 74.00 148 110 22-Jul-14 14078 7000 21078 23.07.14 25.07.14 2 210.78 422 111 23-Jul-14 20384 1000 21384 24.07.14 26.07.14 2 213.84 428 112 24-Jul-14 41450 41450 25.07.14 26.07.14 1 414.50 415 113 25-Jul-14 1050 3000 4050 26.07.14 30.07.14 4 40.50 162 114 26-Jul-14 26223 26223 28.07.14 30.07.14 2 262.23 524 115 27-Jul-14 33828 33828 28.07.14 30.07.14 2 338.28 677 116 28-Jul-14 19739 19739 30.07.14 31.07.14 1 197.39 197 117 29-Jul-14 24339 2500 26839 30.07.14 31.07.14 1 268.39 268 118 30-Jul-14 21889 21889 31.07.14 01.08.14 1 218.89 219 119 31-Jul-14 21001 11000 32001 01.08.14 04.08.14 3 320.01 960 120 1-Aug-14 11567 3000 14567 02.08.14 04.08.14 2 145.67 291 121 2-Aug-14 17417 17417 04.08.14 05.08.14 1 174.17 174 122 3-Aug-14 26289 26289 04.08.14 05.08.14 1 262.89 263 123 4-Aug-14 13628 13628 05.08.14 07.08.14 2 136.28 273 124 5-Aug-14 20884 20884 06.08.14 07.08.14 1 208.84 209 125 6-Aug-14 14678 3000 17678 07.08.14 11.08.14 4 176.78 707 126 7-Aug-14 10000 6650 16650 08.08.14 11.08.14 3 166.50 500 127 8-Aug-14 26678 26678 11.08.14 12.08.14 1 266.78 267 128 9-Aug-14 8517 8517 11.08.14 12.08.14 1 85.17 85 129 10-Aug-14 17578 17578 11.08.14 12.08.14 1 175.78 176 130 11-Aug-14 19039 3500 22539 12.08.14 14.08.14 2 225.39 451 131 12-Aug-14 20962 4000 24962 13.08.14 14.08.14 1 249.62 250 132 14-Aug-14 47789 47789 16.08.14 18.08.14 2 477.89 956 133 15-Aug-14 13089 1000 14089 16.08.14 18.08.14 2 140.89 282 134 16-Aug-14 22278 1000 23278 18.08.14 19.08.14 1 232.78 233 135 17-Aug-14 29428 4500 33928 18.08.14 19.08.14 1 339.28 339 136 18-Aug-14 33889 33889 19.08.14 20.08.14 1 338.89 339 137 19-Aug-14 28006 28006 20.08.14 21.08.14 1 280.06 280 138 20-Aug-14 31106 31106 21.08.14 23.08.14 2 311.06 622 139 21-Aug-14 10350 2000 12350 22.08.14 21.08.14 1 123.50 124 140 22-Aug-14 7489 7489 23.08.14 25.08.14 2 74.89 150 141 23-Aug-14 20578 20578 25.08.14 26.08.14 1 205.78 206 142 24-Aug-14 18128 18128 25.08.14 26.08.14 1 181.28 181
143 25-Aug-14 31128 31128 26.08.14 01.09.14 6 311.28 1868 144 26-Aug-14 27984 2050 30034 27.08.14 01.09.14 5 300.34 1502 145 27-Aug-14 18989 18989 28.08.14 01.09.14 4 189.89 760
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146 28-Aug-14 13289 2000 15289 01.09.14 02.09.14 1 152.89 153 147 29-Aug-14 9728 9728 01.09.14 02.09.14 1 97.28 97 148 30-Aug-14 25089 25089 01.09.14 02.09.14 1 250.89 251 149 31-Aug-14 27067 27067 01.09.14 02.09.14 1 270.67 271 150 1-Sep-14 32878 32878 02.09.14 08.09.14 6 328.78 1973 151 2-Sep-14 27950 3000 30950 03.09.14 08.09.14 5 309.50 1548 152 3-Sep-14 10389 3000 13389 04.09.14 08.09.14 4 133.89 536 153 4-Sep-14 24628 24628 05.09.14 08.09.14 3 246.28 739 154 5-Sep-14 19500 19500 06.09.14 10.09.14 4 195.00 780 155 6-Sep-14 21696 21696 08.09.14 10.09.14 2 216.96 434 156 7-Sep-14 21356 21356 08.09.14 10.09.14 2 213.56 427 157 8-Sep-14 29739 4000 33739 09.09.14 10.09.14 1 337.39 337 158 9-Sep-14 12789 5500 18289 10.09.14 12.09.14 2 182.89 366 159 10-Sep-14 19767 19767 11.09.14 12.09.14 1 197.67 198 160 11-Sep-14 34489 2000 36489 12.09.14 15.09.14 3 364.89 1095 161 12-Sep-14 28256 2000 30256 15.09.14 16.09.14 1 302.56 303 162 13-Sep-14 30700 30700 15.09.14 16.09.14 1 307.00 307 163 14-Sep-14 28189 28189 15.09.14 16.09.14 1 281.89 282 164 15-Sep-14 34434 3000 37434 16.09.14 17.09.14 1 374.34 374 165 16-Sep-14 21450 4000 25450 17.09.14 20.09.14 3 254.50 764 166 17-Sep-14 26117 1000 27117 18.09.14 20.09.14 2 271.17 542 167 18-Sep-14 9817 9817 19.09.14 20.09.14 1 98.17 98 168 19-Sep-14 12600 1000 13600 20.09.14 22.09.14 2 136.00 272 169 20-Sep-14 43450 43450 22.09.14 24.09.14 2 434.50 869 170 21-Sep-14 20828 20828 22.09.14 24.09.14 2 208.28 417 171 22-Sep-14 26723 26723 24.09.14 27.09.14 3 267.23 802 172 23-Sep-14 24328 1500 25828 24.09.14 27.09.14 3 258.28 775 173 24-Sep-14 26339 1000 27339 25.09.14 27.09.14 2 273.39 547 174 25-Sep-14 7550 6000 13550 26.09.14 27.09.14 1 135.50 136 175 26-Sep-14 27250 2000 29250 27.09.14 29.09.14 2 292.50 585 176 27-Sep-14 23350 23350 29.09.14 08.10.14 9 233.50 2102 177 28-Sep-14 26184 26184 29.09.14 08.10.14 9 261.84 2357 178 29-Sep-14 23589 1000 24589 30.09.14 08.10.14 8 245.89 1967 179 2-Oct-14 18517 2000 20517 08.10.14 09.10.14 1 205.17 205 180 3-Oct-14 18300 18300 08.10.14 09.10.14 1 183.00 183 181 4-Oct-14 32989 32989 08.10.14 09.10.14 1 329.89 330 182 5-Oct-14 34456 34456 08.10.14 09.10.14 1 344.56 345 183 6-Oct-14 33217 33217 08.10.14 09.10.14 1 332.17 332 184 7-Oct-14 51506 51506 08.10.14 09.10.14 1 515.06 515 185 8-Oct-14 46156 4500 50656 09.10.14 13.10.14 4 506.56 2026
186 9-Oct-14 33000 5000 38000 10.10.14 13.10.14 3 380.00 1140 187 13-Oct-14 2850 6600 9450 14.10.14 15.10.14 1 94.50 95 188 14-Oct-14 101000 3000 104000 15.10.14 17.10.14 2 1040.00 2080
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189 15-Oct-14 13078 2000 15078 16.10.14 17.10.14 1 150.78 151 190 16-Oct-14 9650 9650 17.10.14 21.10.14 4 96.50 386 191 17-Oct-14 52818 52818 18.10.14 21.10.14 3 528.18 1585 192 18-Oct-14 7389 7500 14889 20.10.14 21.10.14 1 148.89 149 193 19-Oct-14 24839 24839 20.10.14 21.10.14 1 248.39 248 194 20-Oct-14 28506 28506 21.10.14 25.10.14 4 285.06 1140 195 21-Oct-14 13650 9000 22650 22.10.14 25.10.14 3 226.50 680 196 22-Oct-14 17539 1000 18539 24.10.14 25.10.14 1 185.39 185 197 23-Oct-14 12345 0 12345 24.10.14 27.10.14 3 123.45 370 198 24-Oct-14 31467 12500 43967 25.10.14 27.10.14 2 439.67 879 199 25-Oct-14 17806 17806 27.10.14 29.10.14 2 178.06 356 200 26-Oct-14 35178 35178 27.10.14 29.10.14 2 351.78 704 201 27-Oct-14 15128 3000 18128 28.10.14 29.10.14 1 181.28 181 202 28-Oct-14 25750 1000 26750 29.10.14 30.10.14 1 267.50 268 203 29-Oct-14 63778 63778 30.10.14 31.10.14 1 637.78 638 204 30-Oct-14 32478 32478 31.10.14 03.11.14 4 324.78 1299 205 31-Oct-14 21678 5000 26678 01.11.14 03.11.14 2 266.78 534 206 1-Nov-14 17645 17645 03.11.14 07.11.14 4 176.45 706 207 2-Nov-14 26056 26056 03.11.14 07.11.14 3 260.56 782 208 3-Nov-14 28267 7000 35267 05.11.14 07.11.14 2 352.67 705 209 4-Nov-14 19200 19200 05.11.14 07.11.14 2 192.00 384 210 6-Nov-14 68945 68945 07.11.14 10.11.14 3 689.45 2068 211 8-Nov-14 17878 17878 10.11.14 12.11.14 2 178.78 358 212 9-Nov-14 26589 26589 10.11.14 12.11.14 2 265.89 532 213 10-Nov-14 22550 3000 25550 11.11.14 12.11.14 1 255.50 256 214 11-Nov-14 34700 14000 48700 12.11.14 14.11.14 2 487.00 974 215 12-Nov-14 66790 66790 13.11.14 17.11.14 4 667.90 2672 216 13-Nov-14 9445 5500 14945 14.11.14 17.11.14 3 149.45 448 217 14-Nov-14 47956 2000 49956 15.11.14 17.11.14 2 499.56 999 218 15-Nov-14 23417 3000 26417 17.11.14 21.11.14 4 264.17 1057 219 16-Nov-14 36217 36217 17.11.14 21.11.14 4 362.17 1449 220 17-Nov-14 14228 6000 20228 18.11.14 21.11.14 3 202.28 607 221 18-Nov-14 4450 4450 19.11.14 21.11.14 2 44.50 89 222 19-Nov-14 12817 12817 20.11.14 21.11.14 1 128.17 128 223 20-Nov-14 54750 6000 60750 21.11.14 29.11.14 2 607.50 1215 224 21-Nov-14 24250 24250 22.11.14 29.11.14 2 242.50 485 225 22-Nov-14 14350 3000 17350 24.11.14 29.11.14 5 173.50 868 226 23-Nov-14 14675 14675 24.11.14 29.11.14 5 146.75 734 227 24-Nov-14 15200 2000 17200 25.11.14 29.11.14 4 172.00 688 228 25-Nov-14 4650 1000 5650 26.11.14 29.11.14 3 56.50 170
229 26-Nov-14 11928 11928 27.11.14 29.11.14 2 119.28 239 230 27-Nov-14 51850 5000 56850 28.11.14 12.12.14 14 568.50 7959 231 28-Nov-14 9389 2000 11389 29.11.14 12.12.14 13 113.89 1481
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232 29-Nov-14 13128 13128 01.12.14 12.12.14 12 131.28 1575 233 30-Nov-14 13839 13839 01.12.14 12.12.14 12 138.39 1661 234 1-Dec-14 12767 1000 13767 02.12.14 12.12.14 10 137.67 1377 235 2-Dec-14 16889 4000 20889 03.12.14 12.12.14 9 208.89 1880 236 3-Dec-14 14000 2000 16000 04.12.14 12.12.14 8 160.00 1280 237 4-Dec-14 11673 11673 05.12.14 12.12.14 7 116.73 817 238 5-Dec-14 6450 6450 06.12.14 12.12.14 6 64.50 387 239 6-Dec-14 13189 13189 08.12.14 12.12.14 4 131.89 528 240 7-Dec-14 16267 1000 17267 08.12.14 12.12.14 4 172.67 691 241 8-Dec-14 29789 29789 09.12.14 16.12.14 7 297.89 2085 242 9-Dec-14 6650 6650 10.12.14 16.12.14 6 66.50 399 243 10-Dec-14 14395 14395 11.12.14 29.12.14 18 143.95 2591 244 11-Dec-14 62600 62600 12.12.14 29.12.14 17 626.00 10642 245 12-Dec-14 10989 14000 24989 15.12.14 29.12.14 14 249.89 3498 246 13-Dec-14 23923 23923 15.12.14 29.12.14 14 239.23 3349 247 14-Dec-14 22178 22178 15.12.14 29.12.14 14 221.78 3105 248 15-Dec-14 15939 5000 20939 16.12.14 29.12.14 13 209.39 2722 249 16-Dec-14 23578 23578 17.12.14 29.12.14 12 235.78 2829 250 17-Dec-14 16189 16189 18.12.14 29.12.14 11 161.89 1781 251 18-Dec-14 16517 3000 19517 19.12.14 29.12.14 10 195.17 1952 252 19-Dec-14 22267 22267 20.12.14 29.12.14 9 222.67 2004 253 20-Dec-14 12928 5000 17928 22.12.14 29.12.14 7 179.28 1255 254 21-Dec-14 26839 26839 22.12.14 29.12.14 7 268.39 1879 255 22-Dec-14 7800 7800 23.12.14 29.12.14 6 78.00 468 256 23-Dec-14 20289 20289 24.12.14 29.12.14 5 202.89 1014 257 24-Dec-14 27500 27500 26.12.14 29.12.14 3 275.00 825 258 25-Dec-14 21445 21445 26.12.14 29.12.14 3 214.45 643 259 26-Dec-14 24289 24289 27.12.14 29.12.14 2 242.89 486 260 27-Dec-14 30334 30334 29.12.14 01.01.15 3 303.34 910 261 28-Dec-14 20639 20639 29.12.14 01.01.15 3 206.39 619 262 29-Dec-14 40145 40145 30.12.14 01.01.15 2 401.45 803 263 30-Dec-14 37450 37450 31.12.14 05.01.15 6 374.50 2247 264 31-Dec-14 20767 20767 01.01.15 05.01.15 5 207.67 1038 265 1-Jan-15 38467 38467 02.01.15 05.01.15 3 384.67 1154 266 2-Jan-15 13795 1000 14795 03.01.15 05.01.15 2 147.95 296 267 3-Jan-15 39117 3500 42617 05.01.15 12.01.15 7 426.17 2983 268 4-Jan-15 11389 11389 05.01.15 12.01.15 7 113.89 797 269 5-Jan-15 46167 46167 06.01.15 12.01.15 6 461.67 2770 270 6-Jan-15 23306 1800 25106 07.01.15 12.01.15 6 251.06 1506 271 7-Jan-15 13889 3000 16889 08.01.15 12.01.15 4 168.89 676
272 8-Jan-15 12262 12262 09.01.15 12.01.15 3 122.62 368 273 9-Jan-15 19128 14000 33128 12.01.15 21.01.15 9 331.28 2982 274 10-Jan-15 18139 18139 12.01.15 21.01.15 9 181.39 1633
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275 11-Jan-15 42945 42945 12.01.15 21.01.15 9 429.45 3865 276 12-Jan-15 9000 9000 13.01.15 21.01.15 8 90.00 720 277 13-Jan-15 45706 2000 47706 14.01.15 21.01.15 7 477.06 3339 278 14-Jan-15 15667 5000 20667 15.01.15 21.01.15 6 206.67 1240 279 15-Jan-15 10328 10328 16.01.15 21.01.15 5 103.28 516 280 16-Jan-15 16217 2000 18217 17.01.15 21.01.15 4 182.17 729 281 17-Jan-15 27728 27728 19.01.15 02.03.15 42 277.28 11646 282 18-Jan-15 5800 1000 6800 19.01.15 02.03.15 42 68.00 2856 283 19-Jan-15 11528 2500 14028 20.01.15 02.03.15 41 140.28 5751 284 20-Jan-15 27100 950 28050 21.01.15 02.03.15 40 280.50 11220 285 21-Jan-15 13417 2000 15417 22.01.15 02.03.15 39 154.17 6013 286 22-Jan-15 15700 2000 17700 27.01.15 02.03.15 34 177.00 6018 287 23-Jan-15 14856 13000 27856 27.01.15 02.03.15 34 278.56 9471 288 24-Jan-15 14350 14350 27.01.15 02.03.15 34 143.50 4879 289 25-Jan-15 11650 11650 27.01.15 02.03.15 34 116.50 3961 290 26-Jan-15 28767 28767 27.01.15 02.03.15 34 287.67 9781 291 27-Jan-15 33078 4000 37078 28.01.15 02.03.15 33 370.78 12236 292 28-Jan-15 3239 3239 29.01.15 02.03.15 32 32.39 1036 293 29-Jan-15 14939 14939 30.01.15 02.03.15 31 149.39 4631 294 30-Jan-15 12062 2500 14562 31.01.05 02.03.15 30 145.62 4369 295 31-Jan-15 14089 4000 18089 02.02.15 02.03.15 28 180.89 5065 296 1-Feb-15 15706 15706 02.02.15 02.03.15 28 157.06 4398 297 2-Feb-15 12900 12900 03.02.15 02.03.15 27 129.00 3483 298 3-Feb-15 16017 2000 18017 04.02.15 02.03.15 26 180.17 4684 299 4-Feb-15 17000 2000 19000 05.02.15 02.03.15 25 190.00 4750 300 5-Feb-15 21439 21439 06.02.15 02.03.15 24 214.39 5145 301 6-Feb-15 10189 10189 07.02.15 02.03.15 23 101.89 2343 302 7-Feb-15 12528 3850 16378 09.02.15 02.03.15 21 163.78 3439 303 8-Feb-15 13100 13100 09.02.15 02.03.15 21 131.00 2751 304 9-Feb-15 10578 5500 16078 10.02.15 02.03.15 20 160.78 3216 305 10-Feb-15 17350 17350 11.02.15 02.03.15 19 173.50 3297 306 11-Feb-15 5639 5500 11139 12.02.15 02.03.15 18 111.39 2005 307 12-Feb-15 11000 11000 13.02.15 02.03.15 17 110.00 1870 308 13-Feb-15 13428 5000 18428 16.02.15 02.03.15 14 184.28 2580 309 14-Feb-15 8900 2000 10900 16.02.15 02.03.15 14 109.00 1526 310 15-Feb-15 19639 2000 21639 16.02.15 02.03.15 14 216.39 3029 311 16-Feb-15 12228 1000 13228 18.02.15 02.03.15 12 132.28 1587 312 17-Feb-15 3150 3150 18.02.15 02.03.15 12 31.50 378 313 18-Feb-15 20389 20389 19..02.15 02.03.15 11 203.89 2243 314 19-Feb-15 26856 6000 32856 20.02.15 02.03.15 10 328.56 3286
315 20-Feb-15 4400 2500 6900 21.02.15 03.03.15 9 69.00 621 316 21-Feb-15 12639 1000 13639 23.02.15 03.03.15 7 136.39 955 317 22-Feb-15 4450 4450 23.02.15 03.03.15 7 44.50 312
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318 23-Feb-15 678 678 24.02.15 03.03.15 6 6.78 41 319 24-Feb-15 5700 500 6200 25.02.15 03.03.15 5 62.00 310 320 25-Feb-15 41056 2000 43056 26.02.15 03.03.15 4 430.56 1722 321 26-Feb-15 1350 1350 27.02.15 03.03.15 3 13.50 41 322 27-Feb-15 14739 1000 15739 28.02.15 03.03.15 2 157.39 315 323 28-Feb-15 4900 2500 7400 02.03.15 03.03.15 1 74.00 74 324 1-Mar-15 59278 59278 02.03.15 09.03.15 7 592.78 4149 325 2-Mar-15 53278 1000 54278 03.03.15 09.03.15 6 542.78 3257 326 3-Mar-15 42200 500 42700 04.03.15 09.03.15 5 427.00 2135 327 4-Mar-15 19117 3000 22117 07.03.15 09.03.15 2 221.17 442 328 5-Mar-15 7828 7828 07.03.15 09.03.15 2 78.28 157 329 6-Mar-15 29250 1000 30250 07.03.15 09.03.15 2 302.50 605 330 7-Mar-15 9017 9017 09.03.15 18.03.15 9 90.17 812 331 8-Mar-15 13989 13989 09.03.15 18.03.15 9 139.89 1259 332 9-Mar-15 15567 15567 10.03.15 18.03.15 8 155.67 1245 333 10-Mar-15 27000 3000 30000 11.03.15 18.03.15 7 300.00 2100 334 11-Mar-15 17689 2000 19689 12.03.15 18.03.15 6 196.89 1181 335 12-Mar-15 9967 9000 18967 13.03.15 18.03.15 5 189.67 948 336 13-Mar-15 12728 1000 13728 16.03.15 18.03.15 2 137.28 275 337 14-Mar-15 19417 19417 16.03.15 18.03.15 2 194.17 388 338 15-Mar-15 30517 30517 16.03.15 18.03.15 2 305.17 610 339 16-Mar-15 18400 1000 19400 17.03.15 18.03.15 1 194.00 194 340 18-Mar-15 26006 26006 19.03.15 26.03.15 7 260.06 1820 341 19-Mar-15 7500 7500 20.03.15 26.03.15 6 75.00 450 342 20-Mar-15 14589 21000 35589 21.03.15 26.03.15 5 355.89 1779 343 21-Mar-15 17339 4000 21339 23.03.15 26.03.15 3 213.39 640 344 22-Mar-15 18328 18328 23.03.15 26.03.15 3 183.28 550 345 23-Mar-15 16739 5000 21739 24.03.15 26.03.15 2 217.39 435 346 24-Mar-15 12450 2000 14450 25.03.15 26.03.15 1 144.50 145 347 25-Mar-15 16256 16256 26.03.15 27.03.15 1 162.56 163 348 26-Mar-15 18850 1000 19850 27.03.15 30.03.15 3 198.50 596 349 28-Mar-15 29367 29367 30.03.15 31.03.15 1 293.67 294 350 29-Mar-15 14789 14789 30.03.15 31.03.15 1 147.89 148 TOTAL 487139 Due date of deposit has been arrived with the concept that amount collected during a day should have been deposited at cash counter of the Temple Administration within 3 PM of the very next working day.
Audit objection memo was issued on this score to confirm & comment the above data and also to intimate audit as regards the details of penalty imposed & collected during the year along with steps taken, if any for non-recurrence of such irregular practice. But, in response, the local authority did not return the objection memo till close of audit. As such, the entire penalty amount to the tune of Rs. 4,87,139.00 as calculated above is suggested for recovery from the contractor concerned. Failing which, Sri Narasingha Mahapatra, Marketing Executive, Sri Tripati Nanda Dash, Deputy Administrator (Finance) and Sri Maheswar Agasti, Administrator (Development) are considered responsible for non-realisation of such penalty ultimately causing loss to Temple Administration.
77 / 98 AUDIT REPORT 01-07-2016
18.2 -
Para-18.2: Penalty on delayed deposit of room rent collection in respect of Yatri Niwas at Neelachal complex (AOSP-39-47).
Clause- 13 EE of the agreement made on 18.02.2014 between Shree Jagannath Temple Administration (Owner) and M/S City Infra Developers Pvt. Ltd., Puri (Contractor) for running & maintenance of lodging complex at Neelachal Complex, Grand Road, Puri reads as follows:
“The Daily Room Rent Collection, Advance Booking shall be managed by you. The Contractor/Manager and Asst. Manager / Front office Supervisor is equally responsible for daily cash & cheque collection in the counter. After verification of the cash/ cheque with collection register by the authorized person of the Temple Administration, the same will be deposited within 3 PM in every working day at cash counter of the Temple Administration. For any delay in deposit of cash at Account Section, a penalty of @ 1% on collection amount will be charged per day.”
But, scrutiny of Room Rent collections as well as its subsequent deposits made during the year 2014-15 reveals that delayed deposits have been made through out the entire year with days of delay ranging from 01 day to 24 days attracting imposition of penalty. The details are furnished in the following table.
Statement showing the days of delay in deposit of collected room rents and Penalty due in respect of Nilachala Yatri Niwas during the year 2014-15.
Sl No. Date of collection Amount Collected Due date of Actual date of Days of Amount of interest Total interest deposit deposit delay (Penalty) per day (Penalty) Cash DD Total @1% of collection amount (in Rs.)
1 3-Apr-14 2500 2500 04.04.14 05.04.14 1 25.00 25 2 5-Apr-14 12800 12800 07.04.15 10.04.14 3 128.00 384 3 6-Apr-14 6500 6500 07.04.14 10.04.14 3 65.00 195 4 7-Apr-14 2900 2000 4900 09.04.14 10.04.14 1 49.00 49 5 8-Apr-14 750 750 09.04.14 10.04.14 1 7.50 8 6 9-Apr-14 8500 1500 10000 10.04.14 11.04.14 1 100.00 100 7 11-Apr-14 6250 500 6750 15.04.14 16.04.14 1 67.50 68 8 12-Apr-14 16700 16700 15.04.14 16.04.14 1 167.00 167 9 13-Apr-14 5600 5600 15.04.14 16.04.14 1 56.00 56 10 14-Apr-14 3950 3950 15.04.14 16.04.14 1 39.50 40 11 16-Apr-14 25000 25000 17.04.15 21.04.14 4 250.00 1000 12 17-Apr-14 1950 2500 4450 19.04.15 21.04.14 2 44.50 89 13 18-Apr-14 4250 4250 19.04.15 21.04.14 2 42.50 85 14 22-Apr-14 7550 500 8050 23.04.15 24.04.14 1 80.50 81 15 24-Apr-14 9500 500 10000 25.04.15 28.04.14 3 100.00 300 16 25-Apr-14 6750 6750 26.04.15 28.04.14 2 67.50 135 17 28-Apr-14 6650 6650 29.04.15 30.04.14 1 66.50 67 18 29-Apr-14 5150 1500 6650 30.04.15 30.04.14 1 66.50 67 19 2-May-14 3300 3300 03.05.14 06.05.14 3 33.00 99 20 3-May-14 16000 16000 05.05.14 06.05.14 1 160.00 160
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21 4-May-14 3000 3000 05.05.14 06.05.14 1 30.00 30 22 5-May-14 7000 7000 06.05.14 07.05.14 1 70.00 70 23 6-May-14 8000 8000 07.05.14 08.05.14 1 80.00 80 24 8-May-14 5500 5500 09.05.14 13.05.14 4 55.00 220 25 9-May-14 2000 2000 12.05.14 13.05.14 1 20.00 20 26 10-May-14 5300 5300 12.05.14 13.05.14 1 53.00 53 27 11-May-14 16600 16600 12.05.14 13.05.14 1 166.00 166 28 13-May-14 4950 4950 14.05.14 15.05.14 1 49.50 50 29 14-May-14 6000 6000 15.05.14 19.05.14 4 60.00 240 30 15-May-14 5000 5000 16.05.14 19.05.14 3 50.00 150 31 16-May-14 1500 1500 17.05.14 19.05.14 2 15.00 30 32 20-May-14 4000 4000 21.05.14 23.05.14 2 40.00 80 33 21-May-14 6000 6000 22.05.14 23.05.14 1 60.00 60 34 22-May-14 11000 11000 23.05.14 24.05.14 1 110.00 110 35 24-May-14 5500 1000 6500 26.05.14 27.05.14 1 65.00 65 36 25-May-14 9625 9625 26.05.14 27.05.14 1 96.25 96 37 26-May-14 3250 3250 27.05.14 29.05.14 2 32.50 65 38 27-May-14 5250 5250 28.05.14 29.05.14 1 52.50 53 39 30-May-14 21928 21928 31.05.14 02.06.14 2 219.28 439 40 2-Jun-14 8550 8550 03.06.14 05.06.14 2 85.50 171 41 3-Jun-14 9875 9875 04.06.14 05.06.14 1 98.75 99 42 4-Jun-14 7625 7625 05.06.14 07.06.14 2 76.25 153 43 5-Jun-14 2400 2400 06.06.14 07.06.14 1 24.00 24 44 7-Jun-14 450 450 09.06.14 10.06.14 1 4.50 5 45 8-Jun-14 2000 2000 09.06.14 10.06.14 1 20.00 20 46 10-Jun-14 11000 6045 17045 11.06.14 11.06.14 1 170.45 170 47 11-Jun-14 7150 7150 12.06.14 12.06.14 1 71.50 72 48 12-Jun-14 4000 4000 13.06.14 19.06.14 6 40.00 240 49 13-Jun-14 1000 1000 16.06.14 19.06.14 3 10.00 30 50 14-Jun-14 13700 13700 16.06.14 19.06.14 3 137.00 411 51 15-Jun-14 3500 3500 16.06.14 19.06.14 3 35.00 105 52 16-Jun-14 2750 1000 3750 17.06.14 19.06.14 2 37.50 75 53 17-Jun-14 3500 3500 18.06.14 26.06.14 8 35.00 280 54 18-Jun-14 2500 2500 19.06.14 26.06.14 7 25.00 175 55 19-Jun-14 4000 4000 20.06.14 26.06.14 6 40.00 240 56 20-Jun-14 6750 6750 21.06.14 26.06.14 5 67.50 338 57 21-Jun-14 5500 500 6000 23.06.14 26.06.14 3 60.00 180 58 22-Jun-14 3500 3500 23.06.14 26.06.14 3 35.00 105 59 23-Jun-14 1000 1000 24.06.14 26.06.14 2 10.00 20
60 24-Jun-14 2000 2000 25.06.14 26.06.14 1 20.00 20 61 27-Jun-14 6000 6000 28.06.14 30.06.14 2 60.00 120 62 1-Jul-14 1545 500 2045 02.07.14 03.07.14 1 20.45 20 63 3-Jul-14 1750 500 2250 04.07.14 08.07.14 4 22.50 90
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64 4-Jul-14 3750 3750 05.07.14 08.07.14 3 37.50 113 65 5-Jul-14 2250 2250 07.07.14 08.07.14 1 22.50 23 66 6-Jul-14 13545 13545 07.07.14 09.07.14 2 135.45 271 67 7-Jul-14 7594 7594 08.07.14 09.07.14 1 75.94 76 68 8-Jul-14 6180 6180 09.07.14 10.07.14 1 61.80 62 69 10-Jul-14 2250 2250 11.07.14 14.07.14 3 22.50 68 70 11-Jul-14 5490 5490 14.07.14 16.07.14 2 54.90 110 71 12-Jul-14 4450 4450 14.07.14 16.07.14 2 44.50 89 72 13-Jul-14 5000 5000 14.07.14 16.07.14 2 50.00 100 73 14-Jul-14 1500 1500 15.07.14 16.07.14 1 15.00 15 74 15-Jul-14 17100 17100 16.07.14 17.07.14 1 171.00 171 75 16-Jul-14 2000 2000 17.07.14 19.07.14 2 20.00 40 76 17-Jul-14 8500 8500 18.07.14 19.07.14 1 85.00 85 77 18-Jul-14 8900 8900 19.07.14 21.07.14 2 89.00 178 78 19-Jul-14 7750 7750 21.07.14 22.07.14 1 77.50 78 79 20-Jul-14 11750 11750 21.07.14 22.07.14 1 117.50 118 80 21-Jul-14 3700 3700 22.07.14 24.07.14 2 37.00 74 81 22-Jul-14 5250 5250 23.07.14 24.07.14 1 52.50 53 82 23-Jul-14 5800 5800 24.07.14 25.07.14 1 58.00 58 83 24-Jul-14 8000 8000 25.07.14 28.07.14 3 80.00 240 84 25-Jul-14 2500 500 3000 26.07.14 30.07.14 4 30.00 120 85 26-Jul-14 6200 1100 7300 28.07.14 30.07.14 2 73.00 146 86 27-Jul-14 4700 4700 28.07.14 30.07.14 2 47.00 94 87 30-Jul-14 12000 12000 31.07.14 02.08.14 3 120.00 360 88 31-Jul-14 4000 2500 6500 01.08.14 02.08.14 1 65.00 65 89 1-Aug-14 2450 2450 02.08.14 04.08.14 2 24.50 49 90 2-Aug-14 4500 4500 04.08.14 06.08.14 2 45.00 90 91 3-Aug-14 9300 9300 04.08.14 06.08.14 2 93.00 186 92 4-Aug-14 4750 4750 05.08.14 06.08.14 1 47.50 48 93 5-Aug-14 6150 6150 06.08.14 07.08.14 1 61.50 62 94 6-Aug-14 3450 3450 07.08.14 08.08.14 1 34.50 35 95 11-Aug-14 1650 1650 12.08.14 14.08.14 2 16.50 33 96 12-Aug-14 3000 1000 4000 13.08.14 14.08.14 1 40.00 40 97 16-Aug-14 4000 4000 18.08.14 19.08.14 1 40.00 40 98 17-Aug-14 10000 5700 15700 18.08.14 19.08.14 1 157.00 157 99 18-Aug-14 8500 8500 19.08.14 22.08.14 3 85.00 255 100 19-Aug-14 8500 8500 20.08.14 22.08.14 2 85.00 170 101 20-Aug-14 8100 8100 21.08.14 22.08.14 1 81.00 81 102 21-Aug-14 22000 2000 24000 22.08.14 25.08.14 3 240.00 720
103 22-Aug-14 9350 9350 23.08.14 25.08.14 2 93.50 187 104 23-Aug-14 6300 6300 25.08.14 27.08.14 2 63.00 126 105 24-Aug-14 3625 3625 25.08.14 27.08.14 2 36.25 73 106 25-Aug-14 3625 3625 26.08.14 27.08.14 1 36.25 36
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107 26-Aug-14 9400 500 9900 27.08.14 28.08.14 1 99.00 99 108 27-Aug-14 3000 3000 28.08.14 01.09.14 4 30.00 120 109 28-Aug-14 6500 6500 01.09.14 03.09.14 2 65.00 130 110 29-Aug-14 1000 1000 01.09.14 03.09.14 2 10.00 20 111 30-Aug-14 8250 8250 01.09.14 03.09.14 2 82.50 165 112 31-Aug-14 4250 4250 01.09.14 03.09.14 2 42.50 85 113 1-Sep-14 6400 6400 02.09.14 03.09.14 2 64.00 128 114 2-Sep-14 5625 5625 03.09.14 04.09.14 1 56.25 56 115 4-Sep-14 1500 1500 05.09.14 08.09.14 3 15.00 45 116 5-Sep-14 700 700 06.09.14 08.09.14 2 7.00 14 117 6-Sep-14 1450 1450 08.09.14 12.09.14 4 14.50 58 118 7-Sep-14 10000 10000 08.09.14 12.09.14 4 100.00 400 119 8-Sep-14 9450 1500 10950 09.09.14 12.09.14 3 109.50 329 120 9-Sep-14 1500 1500 3000 10.09.14 12.09.14 2 30.00 60 121 10-Sep-14 8000 500 8500 11.09.14 12.09.14 1 85.00 85 122 11-Sep-14 2700 2700 12.09.14 15.09.14 3 27.00 81 123 12-Sep-14 6750 6750 15.09.14 17.09.14 2 67.50 135 124 13-Sep-14 13750 13750 15.09.14 17.09.14 2 137.50 275 125 14-Sep-14 7900 7900 15.09.14 17.09.14 2 79.00 158 126 15-Sep-14 3450 3000 6450 16.09.14 17.09.14 1 64.50 65 127 16-Sep-14 4750 500 5250 17.09.14 22.09.14 5 52.50 263 128 17-Sep-14 10500 2000 12500 18.09.14 22.09.14 4 125.00 500 129 18-Sep-14 11250 11250 19.09.14 22.09.14 3 112.50 338 130 19-Sep-14 3250 3250 20.09.14 22.09.14 2 32.50 65 131 20-Sep-14 1500 1500 22.09.14 24.09.14 2 15.00 30 132 21-Sep-14 6500 6500 22.09.14 24.09.14 2 65.00 130 133 22-Sep-14 4150 4150 24.09.14 25.09.14 1 41.50 42 134 23-Sep-14 11250 2000 13250 24.09.14 25.09.14 1 132.50 133 135 24-Sep-14 8400 1700 10100 25.09.14 27.09.14 2 101.00 202 136 25-Sep-14 6000 5500 11500 26.09.14 27.09.14 1 115.00 115 137 26-Sep-14 5250 5250 27.09.14 29.09.14 2 52.50 105 138 27-Sep-14 1500 1500 29.09.14 30.09.14 1 15.00 15 139 28-Sep-14 3700 500 4200 29.09.14 30.09.14 1 42.00 42 140 6-Oct-14 4750 4750 08.10.14 13.10.14 5 47.50 238 141 7-Oct-14 9000 9000 08.10.14 13.10.14 5 90.00 450 142 8-Oct-14 22900 22900 09.10.14 13.10.14 4 229.00 916 143 9-Oct-14 5200 15000 20200 10.10.14 13.10.14 3 202.00 606 144 13-Oct-14 3500 2000 5500 14.10.14 15.10.14 1 55.00 55 145 14-Oct-14 250 250 15.10.14 17.10.14 2 2.50 5
146 15-Oct-14 5750 5750 16.10.14 17.10.14 1 57.50 58 147 16-Oct-14 2625 2500 5125 17.10.14 18.10.14 1 51.25 51 148 18-Oct-14 4325 1000 5325 20.10.14 24.10.14 4 53.25 213 149 19-Oct-14 5425 5425 20.10.14 24.10.14 4 54.25 217
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150 20-Oct-14 6400 6400 21.10.14 24.10.14 3 64.00 192 151 21-Oct-14 6500 1500 8000 22.10.14 24.10.14 2 80.00 160 152 22-Oct-14 2650 500 3150 24.10.14 27.10.14 3 31.50 95 153 23-Oct-14 4950 4950 24.10.14 27.10.14 3 49.50 149 154 24-Oct-14 11500 11500 25.10.14 27.10.14 2 115.00 230 155 25-Oct-14 3750 3750 27.10.14 29.10.14 2 37.50 75 156 26-Oct-14 5750 5750 27.10.14 29.10.14 2 57.50 115 157 27-Oct-14 2750 2750 28.10.14 29.10.14 1 27.50 28 158 28-Oct-14 14300 14300 29.10.14 30.10.14 1 143.00 143 159 29-Oct-14 3000 3000 30.10.14 01.11.14 2 30.00 60 160 30-Oct-14 5750 5750 31.10.14 01.11.14 1 57.50 58 161 31-Oct-14 1600 1600 01.11.14 03.11.14 2 16.00 32 162 1-Nov-14 4950 4950 03.11.14 07.11.14 4 49.50 198 163 2-Nov-14 10950 10950 03.11.14 07.11.14 4 109.50 438 164 3-Nov-14 1200 500 1700 05.11.14 07.11.14 2 17.00 34 165 4-Nov-14 4950 4950 05.11.14 07.11.14 2 49.50 99 166 6-Nov-14 7750 7750 07.11.14 11.11.14 4 77.50 310 167 7-Nov-14 18700 2500 21200 10.11.14 11.11.14 1 212.00 212 168 8-Nov-14 12750 2000 14750 10.11.14 11.11.14 1 147.50 148 169 9-Nov-14 9025 9025 10.11.14 11.11.14 1 90.25 90 170 10-Nov-14 1500 1500 11.11.14 13.11.14 2 15.00 30 171 11-Nov-14 19000 6500 25500 12.11.14 13.11.14 1 255.00 255 172 12-Nov-14 4900 4900 13.11.14 24.11.14 11 49.00 539 173 13-Nov-14 7000 4000 11000 14.11.14 24.11.14 10 110.00 1100 174 14-Nov-14 15500 15500 15.11.14 24.11.14 9 155.00 1395 175 15-Nov-14 1900 1900 17.11.14 24.11.14 7 19.00 133 176 16-Nov-14 4000 4000 17.11.14 24.11.14 7 40.00 280 177 17-Nov-14 1200 5500 6700 18.11.14 24.11.14 6 67.00 402 178 18-Nov-14 2200 2200 19.11.14 24.11.14 5 22.00 110 179 19-Nov-14 11350 1500 12850 20.11.14 24.11.14 4 128.50 514 180 20-Nov-14 14500 5500 20000 21.11.14 24.11.14 3 200.00 600 181 21-Nov-14 2500 1000 3500 22.11.14 24.11.14 2 35.00 70 182 22-Nov-14 12700 3500 16200 24.11.14 26.11.14 2 162.00 324 183 23-Nov-14 4550 4550 24.11.14 26.11.14 2 45.50 91 184 24-Nov-14 3500 3500 25.11.14 26.11.14 1 35.00 35 185 25-Nov-14 9650 2000 11650 26.11.14 02.12.14 6 116.50 699 186 26-Nov-14 8500 8500 27.11.14 02.12.14 5 85.00 425 187 27-Nov-14 9250 1500 10750 28.11.14 02.12.14 4 107.50 430 188 28-Nov-14 5000 5000 29.11.14 02.12.14 3 50.00 150
189 29-Nov-14 3200 3200 01.12.14 02.12.14 2 32.00 64 190 30-Nov-14 5750 5750 01.12.14 02.12.14 1 57.50 58 191 1-Dec-14 7050 7050 02.12.14 04.12.14 2 70.50 141 192 2-Dec-14 8000 3500 11500 03.12.14 04.12.14 1 115.00 115
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193 4-Dec-14 7250 7250 05.12.14 06.12.14 1 72.50 73 194 6-Dec-14 2900 2900 08.12.14 10.12.14 2 29.00 58 195 7-Dec-14 7000 7000 08.12.14 10.12.14 2 70.00 140 196 8-Dec-14 2500 2500 09.12.14 10.12.14 1 25.00 25 197 9-Dec-14 1000 1000 10.12.14 15.12.14 5 10.00 50 198 10-Dec-14 1000 1000 11.12.14 15.12.14 4 10.00 40 199 11-Dec-14 36850 36850 12.12.14 15.12.14 3 368.50 1106 200 12-Dec-14 2250 500 2750 15.12.14 20.12.14 5 27.50 138 201 13-Dec-14 4500 4500 15.12.14 20.12.14 5 45.00 225 202 14-Dec-14 6000 6000 15.12.14 20.12.14 5 60.00 300 203 15-Dec-14 3400 1000 4400 16.12.14 20.12.14 4 44.00 176 204 16-Dec-14 6150 2000 8150 17.12.14 20.12.14 3 81.50 245 205 17-Dec-14 11950 11950 18.12.14 20.12.14 2 119.50 239 206 18-Dec-14 1500 2500 4000 19.12.14 20.12.14 1 40.00 40 207 20-Dec-14 5000 5000 22.12.14 23.12.14 3 50.00 150 208 21-Dec-14 7950 7950 22.12.14 23.12.14 1 79.50 80 209 23-Dec-14 3500 3500 24.12.14 30.12.14 6 35.00 210 210 24-Dec-14 10900 10900 26.12.14 30.12.14 4 109.00 436 211 25-Dec-14 4650 4650 26.12.14 30.12.14 4 46.50 186 212 26-Dec-14 3650 2000 5650 27.12.14 30.12.14 3 56.50 170 213 27-Dec-14 3050 3050 29.12.14 30.12.14 1 30.50 31 214 28-Dec-14 2750 2750 29.12.14 30.12.14 1 27.50 28 215 31-Dec-14 400 400 01.01.15 06.01.15 5 4.00 20 216 1-Jan-15 25300 25300 02.01.15 06.01.15 4 253.00 1012 217 2-Jan-15 1000 1000 03.01.15 06.01.15 3 10.00 30 218 3-Jan-15 3150 3150 05.01.15 06.01.15 1 31.50 32 219 4-Jan-15 4800 4800 05.01.15 06.01.15 1 48.00 48 220 5-Jan-15 14400 14400 06.01.15 07.01.15 1 144.00 144 221 7-Jan-15 10150 1000 11150 08.01.15 13.01.15 5 111.50 558 222 8-Jan-15 2000 2000 09.01.15 13.01.15 4 20.00 80 223 9-Jan-15 7400 5500 12900 12.01.15 13.01.15 1 129.00 129 224 10-Jan-15 4000 4000 12.01.15 13.01.15 1 40.00 40 225 11-Jan-15 6150 6150 12.01.15 13.01.15 1 61.50 62 226 12-Jan-15 7100 1000 8100 13.01.15 15.01.15 2 81.00 162 227 13-Jan-15 6750 500 7250 14.01.15 15.01.15 1 72.50 73 228 15-Jan-15 3450 3450 16.01.15 09.02.15 24 34.50 828 229 16-Jan-15 4250 4250 17.01.15 09.02.15 23 42.50 978 230 17-Jan-15 4250 4250 19.01.15 09.02.15 21 42.50 893 231 18-Jan-15 6150 6150 19.01.15 09.02.15 21 61.50 1292
232 19-Jan-15 2625 2625 20.01.15 09.02.15 20 26.25 525 233 20-Jan-15 6750 1000 7750 21.01.15 09.02.15 19 77.50 1473 234 21-Jan-15 5750 5750 22.01.15 09.02.15 18 57.50 1035 235 22-Jan-15 4900 4900 27.01.15 09.02.15 13 49.00 637
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236 23-Jan-15 4100 4100 27.01.15 09.02.15 13 41.00 533 237 24-Jan-15 8700 8700 27.01.15 09.02.15 13 87.00 1131 238 25-Jan-15 700 700 27.01.15 09.02.15 13 7.00 91 239 26-Jan-15 5850 5850 27.01.15 09.02.15 13 58.50 761 240 27-Jan-15 7875 2500 10375 28.01.15 09.02.15 13 103.75 1349 241 28-Jan-15 5350 500 5850 29.01.15 09.02.15 12 58.50 702 242 29-Jan-15 2625 2625 30.01.15 09.02.15 10 26.25 263 243 30-Jan-15 8100 8100 31.01.05 09.02.15 9 81.00 729 244 31-Jan-15 17150 2000 19150 02.02.15 09.02.15 7 191.50 1341 245 1-Feb-15 6750 6750 02.02.15 09.02.15 7 67.50 473 246 2-Feb-15 8200 8200 03.02.15 09.02.15 6 82.00 492 247 3-Feb-15 5300 5300 04.02.15 09.02.15 5 53.00 265 248 4-Feb-15 3900 6000 9900 05.02.15 09.02.15 4 99.00 396 249 5-Feb-15 9750 9750 06.02.15 09.02.15 3 97.50 293 250 6-Feb-15 4125 1000 5125 07.02.15 09.02.15 2 51.25 103 251 20-Feb-15 2000 1500 3500 21.02.15 24.02.15 3 35.00 105 252 21-Feb-15 2700 1500 4200 23.02.15 24.02.15 1 42.00 42 253 22-Feb-15 13350 13350 23.02.15 24.02.15 1 133.50 134 254 23-Feb-15 3050 3050 24.02.15 26.02.15 2 30.50 61 255 24-Feb-15 5000 5000 25.02.15 28.02.15 3 50.00 150 256 25-Feb-15 3800 3800 26.02.15 28.02.15 2 38.00 76 257 26-Feb-15 12450 12450 27.02.15 28.02.15 1 124.50 125 258 27-Feb-15 1250 1250 28.02.15 07.03.15 7 12.50 88 259 28-Feb-15 3250 3250 02.03.15 07.03.15 5 32.50 163 260 1-Mar-15 5900 5900 02.03.15 07.03.15 5 59.00 295 261 2-Mar-15 5875 5875 03.03.15 07.03.15 4 58.75 235 262 3-Mar-15 4000 1000 5000 04.03.15 07.03.15 3 50.00 150 263 7-Mar-15 8500 1000 9500 09.03.15 17.03.15 8 95.00 760 264 8-Mar-15 5000 5000 09.03.15 17.03.15 8 50.00 400 265 9-Mar-15 25150 500 25650 10.03.15 17.03.15 7 256.50 1796 266 10-Mar-15 7800 1500 9300 11.03.15 17.03.15 6 93.00 558 267 11-Mar-15 500 0 500 12.03.15 17.03.15 5 5.00 25 268 12-Mar-15 1000 500 1500 13.03.15 17.03.15 4 15.00 60 269 16-Mar-15 3350 3350 17.03.15 19.03.15 2 33.50 67 270 17-Mar-15 11850 11850 18.03.15 19.03.15 1 118.50 119 271 18-Mar-15 7000 7000 19.03.15 20.03.15 1 70.00 70 272 19-Mar-15 3500 3500 20.03.15 21.03.15 1 35.00 35 273 24-Mar-15 6500 2500 9000 25.03.15 26.03.15 1 90.00 90 274 25-Mar-15 5400 5400 26.03.15 27.03.15 1 54.00 54
275 26-Mar-15 3750 3750 27.03.15 30.03.15 3 37.50 113 276 29-Mar-15 9750 9750 30.03.15 31.03.15 1 97.50 98 TOTAL 60689 Due date of deposit has been arrived with the concept that amount collected during a day should have been deposited at cash counter of the
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Temple Administration within 3 PM of the very next working day.
Audit objection memo was issued on this score to confirm & comment the above data and also to intimate audit as regards the details of penalty imposed & collected during the year along with steps taken, if any for non-recurrence of such irregular practice. But, in response, the local authority did not return the objection memo till close of audit. As such, the entire penalty amount to the tune of Rs. 60,689.00 as calculated above is suggested for recovery from the contractor concerned. Failing which, Sri Narasingha Mahapatra, Marketing Executive, Sri Tripati Nanda Dash, Deputy Administrator (Finance) and Sri Maheswar Agasti, Administrator (Development) are considered responsible for non-realisation of such penalty ultimately causing loss to Temple Administration.
18.3 -
Para-18.3: Penalty on delayed deposit of room rent collection in respect of lodging complex at Sri Gundicha Bhakta Niwas (AOSP-48 to 56 )
Clause- 12 DD of the agreement made on 30.12.2013 between Shree Jagannath Temple Administration (Owner) and M/S Jayakamal Catering Services, BBSR (Contractor) for running & maintenance of lodging complex at Sri Gundicha Bhakta Niwas, Puri reads as follows:
“The Daily Room Rent Collection, Advance Booking shall be managed by you. The Contractor/Manager and Asst. Manager / Front office Supervisor is equally responsible for daily cash & cheque collection in the counter. After verification of the cash/ cheque with collection register by the authorized person of the Temple Administration, the same will be deposited within 3 PM in every working day at cash counter of the Temple Administration. For any delay in deposit of cash at Account Section, a penalty of @ 1% on collection amount will be charged per day.”
But, scrutiny of Room Rent collections as well as its subsequent deposits made during the year 2014-15 reveals that delayed deposits have been made through out the entire year with days of delay ranging from 01 day to 06 days attracting imposition of penalty. The details are furnished in the following table.
Statement showing the days of delay in deposit of collected room rents and Penalty due in respect of Sri Gundicha Bhakta Niwas during the year 2014-15.
Sl No. Date of collection Amount Collected Due date of Actual date of Days of Amount of interest Total interest deposit deposit delay (Penalty) per day (Penalty) Cash DD Total @1% of collection amount (in Rs.)
1 4-Apr-14 4300 4300 05.04.15 07.04.14 2 43.00 86 2 15-Apr-14 28340 28340 16.04.14 19.04.14 3 283.40 850 3 16-Apr-14 10689 10689 17.04.15 19.04.14 2 106.89 214 4 22-Apr-14 12973 12973 23.04.15 24.04.14 1 129.73 130 5 25-Apr-14 62099 62099 26.04.15 26.04.14 2 620.99 1242 6 29-Apr-14 28440 28440 30.04.15 01.05.14 1 284.40 284 7 8-May-14 28223 28223 09.05.14 12.05.14 3 282.23 847 8 14-May-14 39699 39699 15.05.14 16.05.14 1 396.99 397 9 20-May-14 14695 14695 21.05.14 22.05.14 1 146.95 147 10 10-Jun-14 70222 70222 11.06.14 12.06.14 1 702.22 702 11 12-Jun-14 15395 15395 13.06.14 16.06.14 3 153.95 462 12 17-Jun-14 30445 30445 18.06.14 19.06.14 1 304.45 304 13 23-Jun-14 27573 27573 24.06.14 25.06.14 1 275.73 276
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14 24-Jun-14 48110 48110 25.06.14 26.06.14 1 481.10 481 15 27-Jun-14 26632 26632 28.06.14 01.07.14 3 266.32 799 16 28-Jun-14 22528 22528 30.06.14 01.07.14 1 225.28 225 17 29-Jun-14 15623 15623 30.06.14 01.07.14 1 156.23 156 18 1-Jul-14 28191 28191 02.07.14 04.07.14 2 281.91 564 19 2-Jul-14 15139 15139 03.07.14 04.07.14 1 151.39 151 20 3-Jul-14 14578 14578 04.07.14 05.07.14 1 145.78 146 21 5-Jul-14 31137 31137 07.07.14 09.07.14 2 311.37 623 22 6-Jul-14 37939 37939 07.07.14 09.07.14 2 379.39 759 23 7-Jul-14 13746 13746 08.07.14 09.07.14 1 137.46 137 24 9-Jul-14 85989 85989 10.07.14 11.07.14 1 859.89 860 25 14-Jul-14 17532 17532 15.07.14 18.07.14 3 175.32 526 26 15-Jul-14 8695 8695 16.07.14 18.07.14 2 86.95 174 27 16-Jul-14 12828 12828 17.07.14 18.07.14 1 128.28 128 28 18-Jul-14 21984 21984 19.07.14 22.08.14 3 219.84 660 29 19-Jul-14 12156 12156 21.07.14 22.08.14 1 121.56 122 30 20-Jul-14 15817 15817 21.07.14 22.08.14 1 158.17 158 31 21-Jul-14 19557 19557 22.07.14 25.07.14 3 195.57 587 32 22-Jul-14 5117 5117 23.07.14 25.07.14 2 51.17 102 33 23-Jul-14 1900 1900 24.07.14 25.07.14 1 19.00 19 34 25-Jul-14 24434 24434 26.07.14 28.07.14 2 244.34 489 35 28-Jul-14 25851 25851 30.07.14 31.07.14 1 258.51 259 36 29-Jul-14 22128 22128 30.07.14 31.07.14 1 221.28 221 37 31-Jul-14 20590 20590 01.08.14 04.08.14 3 205.90 618 38 1-Aug-14 5289 5289 02.08.14 04.08.14 2 52.89 106 39 4-Aug-14 25199 25199 05.08.14 07.08.14 2 251.99 504 40 5-Aug-14 8206 8206 06.08.14 07.08.14 1 82.06 82 41 7-Aug-14 21217 21217 08.08.14 11.08.14 3 212.17 637 42 13-Aug-14 13417 13417 14.08.14 18.08.14 4 134.17 537 43 14-Aug-14 2000 2000 16.08.14 18.08.14 2 20.00 40 44 15-Aug-14 600 600 16.08.14 18.08.14 2 6.00 12 45 18-Aug-14 11900 11900 19.08.14 21.08.14 2 119.00 238 46 19-Aug-14 2400 2400 20.08.14 21.08.14 1 24.00 24 47 21-Aug-14 3900 3900 22.08.14 25.08.14 3 39.00 117 48 22-Aug-14 12456 12456 23.08.14 25.08.14 2 124.56 249 49 1-Sep-14 2239 2239 02.09.14 04.09.14 2 22.39 45 50 2-Sep-14 149046 149046 03.09.14 04.09.14 1 1490.46 1490 51 4-Sep-14 12478 12478 05.09.14 08.09.14 3 124.78 374 52 5-Sep-14 3289 3289 06.09.14 08.09.14 2 32.89 66 53 9-Sep-14 17056 17056 10.09.14 11.09.14 1 170.56 171
54 16-Sep-14 17100 17100 17.09.14 17.09.14 2 171.00 342 55 18-Sep-14 13156 13156 19.09.14 20.09.14 1 131.56 132 56 24-Sep-14 12356 12356 25.09.14 26.09.14 1 123.56 124
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57 26-Sep-14 20522 20522 27.09.14 29.09.14 2 205.22 410 58 8-Oct-14 26206 26206 09.10.14 10.10.14 1 262.06 262 59 11-Oct-14 11384 11384 14.10.14 13.10.14 1 113.84 114 60 12-Oct-14 1500 1500 14.10.14 13.10.14 1 15.00 15 61 15-Oct-14 17867 17867 16.10.14 17.10.14 1 178.67 179 62 17-Oct-14 19145 19145 18.10.14 20.10.14 2 191.45 383 63 20-Oct-14 28590 28590 21.10.14 22.10.14 1 285.90 286 64 24-Oct-14 20378 20378 25.10.14 27.10.14 2 203.78 408 65 27-Oct-14 31740 31740 28.10.14 29.10.14 1 317.40 317 66 29-Oct-14 39439 39439 30.10.14 31.10.14 1 394.39 394 67 3-Nov-14 90212 90212 05.11.14 07.11.14 2 902.12 1804 68 4-Nov-14 44857 44857 05.11.14 07.11.14 2 448.57 897 69 10-Nov-14 29624 29624 11.11.14 12.11.14 1 296.24 296 70 11-Nov-14 17773 17773 12.11.14 12.11.14 1 177.73 178 71 13-Nov-14 37779 37779 14.11.14 15.11.14 1 377.79 378 72 18-Nov-14 29218 29218 19.11.14 20.11.14 1 292.18 292 73 20-Nov-14 31857 31857 21.11.14 24.11.14 3 318.57 956 74 21-Nov-14 17728 17728 22.11.14 24.11.14 2 177.28 355 75 25-Nov-14 15200 15200 26.11.14 27.11.14 1 152.00 152 76 27-Nov-14 15328 15328 28.11.14 29.11.14 1 153.28 153 77 28-Nov-14 8928 8928 29.11.14 01.12.14 3 89.28 268 78 1-Dec-14 37900 37900 02.12.14 04.12.14 2 379.00 758 79 2-Dec-14 15228 15228 03.12.14 04.12.14 1 152.28 152 80 4-Dec-14 60142 60142 05.12.14 06.12.14 1 601.42 601 81 6-Dec-14 25857 25857 08.12.14 09.12.14 1 258.57 259 82 7-Dec-14 18017 18017 08.12.14 09.12.14 1 180.17 180 83 9-Dec-14 31240 31240 10.12.14 11.12.14 1 312.40 312 84 11-Dec-14 27712 27712 12.12.14 15.12.14 3 277.12 831 85 12-Dec-14 11295 11295 15.12.14 18.12.14 3 112.95 339 86 13-Dec-14 37301 37301 15.12.14 18.12.14 3 373.01 1119 87 14-Dec-14 19506 19506 15.12.14 18.12.14 3 195.06 585 88 15-Dec-14 31690 31690 16.12.14 18.12.14 2 316.90 634 89 16-Dec-14 16706 16706 17.12.14 18.12.14 1 167.06 167 90 17-Dec-14 11600 11600 18.12.14 19.12.14 1 116.00 116 91 19-Dec-14 30618 30618 20.12.14 22.12.14 2 306.18 612 92 20-Dec-14 12667 12667 22.12.14 22.12.14 2 126.67 253 93 21-Dec-14 30490 30490 22.12.14 22.12.14 2 304.90 610 94 22-Dec-14 102623 102623 23.12.14 24.12.14 1 1026.23 1026 95 24-Dec-14 26140 26140 26.12.14 27.12.14 1 261.40 261 96 25-Dec-14 21258 21258 26.12.14 27.12.14 1 212.58 213
97 26-Dec-14 20806 20806 27.12.14 27.12.14 1 208.06 208 98 30-Dec-14 38190 38190 31.12.14 01.01.15 1 381.90 382 99 2-Jan-15 26735 26735 03.01.15 05.01.15 2 267.35 535
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100 6-Jan-15 22960 22960 07.01.15 08.01.15 1 229.60 230 101 8-Jan-15 28946 28946 09.01.15 12.01.15 3 289.46 868 102 11-Jan-15 71493 71493 12.01.15 14.01.15 2 714.93 1430 103 12-Jan-15 29256 29256 13.01.15 14.01.15 1 292.56 293 104 14-Jan-15 37600 37600 15.01.15 16.01.15 1 376.00 376 105 16-Jan-15 56650 56650 17.01.15 20.01.15 3 566.50 1700 106 17-Jan-15 15350 15350 19.01.15 20.01.15 1 153.50 154 107 18-Jan-15 16328 16328 19.01.15 20.01.15 1 163.28 163 108 19-Jan-15 22373 22373 20.01.15 21.01.15 1 223.73 224 109 20-Jan-15 27917 27917 21.01.15 27.01.15 6 279.17 1675 110 21-Jan-15 14390 14390 22.01.15 27.01.15 5 143.90 720 111 26-Jan-15 80752 80752 27.01.15 30.01.15 3 807.52 2423 112 27-Jan-15 34102 34102 28.01.15 30.01.15 2 341.02 682 113 28-Jan-15 32045 32045 29.01.15 30.01.15 1 320.45 320 114 30-Jan-15 61496 61496 31.01.05 02.02.15 2 614.96 1230 115 2-Feb-15 62781 62781 03.02.15 05.02.15 2 627.81 1256 116 3-Feb-15 10050 10050 04.02.15 05.02.15 1 100.50 101 117 5-Feb-15 69323 69323 06.02.15 10.02.15 4 693.23 2773 118 6-Feb-15 18289 18289 07.02.15 10.02.15 3 182.89 549 119 7-Feb-15 23912 23912 09.02.15 10.02.15 1 239.12 239 120 8-Feb-15 14295 14295 09.02.15 10.02.15 1 142.95 143 121 10-Feb-15 70237 70237 11.02.15 16.02.15 5 702.37 3512 122 11-Feb-15 39731 39731 12.02.15 16.02.15 4 397.31 1589 123 12-Feb-15 9789 9789 13.02.15 16.02.15 3 97.89 294 124 13-Feb-15 26718 26718 16.02.15 20.02.15 4 267.18 1069 125 14-Feb-15 8828 8828 16.02.15 20.02.15 4 88.28 353 126 15-Feb-15 26295 26295 16.02.15 20.02.15 4 262.95 1052 127 16-Feb-15 23201 23201 18.02.15 20.02.15 2 232.01 464 128 17-Feb-15 20678 20678 18.02.15 20.02.15 2 206.78 414 129 18-Feb-15 16668 16668 19..02.15 20.02.15 1 166.68 167 130 19-Feb-15 25957 25957 20.02.15 23.02.15 3 259.57 779 131 20-Feb-15 39690 39690 21.02.15 23.02.15 2 396.90 794 132 24-Feb-15 40712 40712 25.02.15 27.02.15 2 407.12 814 133 25-Feb-15 31134 31134 26.02.15 27.02.15 1 311.34 311 134 26-Feb-15 25928 25928 27.02.15 28.02.15 1 259.28 259 135 27-Feb-15 22379 22379 28.02.15 03.03.15 3 223.79 671 136 28-Feb-15 16100 16100 02.03.15 03.03.15 1 161.00 161 137 1-Mar-15 17684 17684 02.03.15 03.03.15 1 176.84 177 138 2-Mar-15 43791 43791 03.03.15 07.03.15 4 437.91 1752 139 3-Mar-15 35829 35829 04.03.15 07.03.15 4 358.29 1433
140 4-Mar-15 4400 4400 07.03.15 09.03.15 2 44.00 88 141 5-Mar-15 50493 50493 07.03.15 09.03.15 2 504.93 1010 142 6-Mar-15 16517 16517 07.03.15 09.03.15 2 165.17 330
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143 9-Mar-15 61430 61430 10.03.15 11.03.15 1 614.30 614 144 12-Mar-15 37274 37274 13.03.15 16.03.15 3 372.74 1118 145 16-Mar-15 50310 50310 17.03.15 18.03.15 1 503.10 503 146 17-Mar-15 11973 11973 18.03.15 23.03.15 5 119.73 599 147 18-Mar-15 17445 17445 19.03.15 23.03.15 4 174.45 698 148 19-Mar-15 30845 30845 20.03.15 23.03.15 3 308.45 925 149 20-Mar-15 9795 9795 21.03.15 23.03.15 2 97.95 196 150 24-Mar-15 24162 24162 25.03.15 27.03.15 2 241.62 483 151 25-Mar-15 10378 10378 26.03.15 27.03.15 1 103.78 104 TOTAL 79122 Due date of deposit has been arrived with the concept that amount collected during a day should have been deposited at cash counter of the Temple Administration within 3 PM of the very next working day.
Audit objection memo was issued on this score to confirm & comment the above data and also to intimate audit as regards the details of penalty imposed & collected during the year along with steps taken, if any for non-recurrence of such irregular practice. But, in response, the local authority did not return the objection memo till close of audit. As such, the entire penalty amount to the tune of Rs. 79,122.00 as calculated above is suggested for recovery from the contractor concerned. Failing which, Sri Arun Ranjan Panigrahi, House Keeping Executive, Sri Tripati Nanda Dash, Deputy Administrator (Finance) and Sri Maheswar Agasti, Administrator (Development) are considered responsible for non-realisation of such penalty ultimately causing loss to Temple Administration.
18.4 -
Para-18.4: IRREGULAR SANCTION OF RACP TO THE STAFF (AOSP- 102-106)
While verifying the service books and pay bill registers of the following employees of Sri Jagannath Temple Office, Puri it was found that extra incremental benefit was granted to the below mentioned employees thereby deviating clause 9 &13 of ORSP rules 2008 & clause 10 of RACP resolution of Finance Deptt. Communicated vide FD OM No.3560/F dt. 06/2/13 resulting in excess payment of salary during the period from 02/14 to 03/15. The employee wise details are given below.
Anadi Swain, Mali
DRAWN DUE
Period Pay GP DA HRA Wash./MA Gross Pay GP DA HRA Wash./MA Gross Excess
Mar-14 9030 1900 10930 1093 116 23069 8710 1800 10510 1051 113 22184 885
Apr-14 9030 1900 10930 1093 116 23069 8710 1800 10510 1051 113 22184 885
May-14 9030 1900 10930 1093 116 23069 8710 1800 10510 1051 113 22184 885
Jun-14 9030 1900 10930 1093 116 23069 8710 1800 10510 1051 113 22184 885
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Jul-14 9030 1900 11695 1093 116 23834 8710 1800 11246 1051 113 22920 914
Aug-14 9360 1900 12048 1126 118 24552 8710 1800 11246 1051 113 22920 1632
Sep-14 9360 1900 12048 1126 118 24552 8710 1800 11246 1051 113 22920 1632
Oct-14 9360 1900 12048 1126 118 24552 8710 1800 11246 1051 113 22920 1632
Nov-14 9360 1900 12048 1126 118 24552 8710 1800 11246 1051 113 22920 1632
Dec-14 9360 1900 12048 1126 118 24552 8710 1800 11246 1051 113 22920 1632
Jan-15 9360 1900 12724 1126 118 25228 9030 1800 12238 1083 115 24266 962
Feb-15 9360 1900 12724 1126 118 25228 9030 1800 12238 1083 115 24266 962
289326 Total 274788 14538
Iswar Ch. Barik, Sweeper
DRAWN DUE
Period Pay GP DA HRA Wash./MA Gross Pay GP DA HRA Wash./MA Gross Excess
Mar-14 8730 1800 10530 1053 113 22226 8430 1750 10180 1018 111 21489 737
Apr-14 8730 1800 10530 1053 113 22226 8430 1750 10180 1018 111 21489 737
May-14 8730 1800 10530 1053 113 22226 8430 1750 10180 1018 111 21489 737
Jun-14 8730 1800 10530 1053 113 22226 8430 1750 10180 1018 111 21489 737
Jul-14 8730 1800 11267 1053 113 22963 8430 1750 10893 1018 111 22202 761
Aug-14 9050 1800 11610 1085 116 23661 8430 1750 10893 1018 111 22202 1459
Sep-14 9050 1800 11610 1085 116 23661 8430 1750 10893 1018 111 22202 1459
Oct-14 9050 1800 11610 1085 116 23661 8430 1750 10893 1018 111 22202 1459
Nov-14 9050 1800 11610 1085 116 23661 8430 1750 10893 1018 111 22202 1459
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Dec-14 9050 1800 11610 1085 116 23661 8430 1750 10893 1018 111 22202 1459
Jan-15 9050 1800 12260 1085 116 24311 8740 1750 11854 1049 113 23506 805
Feb-15 9050 1800 12260 1085 116 24311 8740 1750 11854 1049 113 23506 805
278794 Total 266180 12614
Prafulla Ku. Behera, Mali
DRAWN DUE
Period Pay GP DA HRA Wash./MA Gross Pay GP DA HRA Wash./MA Gross Excess
Mar-14 5200 1600 6800 680 89 14369 5190 1600 6790 679 89 14348 21
Apr-14 5200 1600 6800 680 89 14369 5190 1600 6790 679 89 14348 21
May-14 5200 1600 6800 680 89 14369 5190 1600 6790 679 89 14348 21
Jun-14 5200 1600 6800 680 89 14369 5190 1600 6790 679 89 14348 21
Jul-14 5200 1600 7276 680 89 14845 5190 1600 7262 679 89 14820 25
Aug-14 5200 1600 7276 680 89 14845 5190 1600 7265 679 89 14823 22
Sep-14 5200 1600 7276 680 89 14845 5190 1600 7265 679 89 14823 22
Oct-14 5410 1600 7501 701 91 15303 5400 1600 7490 700 91 15281 22
Nov-14 5410 1600 7501 701 91 15303 5400 1600 7490 700 91 15281 22
Dec-14 5410 1600 7501 701 91 15303 5400 1600 7490 700 91 15281 22
Jan-15 5410 1600 7921 701 91 15723 5400 1600 7910 700 91 15701 22
Feb-15 5410 1600 7921 701 91 15723 5400 1600 7910 700 91 15701 22
Total 263
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Nabakishore Mohanty, Barakandaz
DRAWN DUE
Period Pay GP DA HRA Wash./MA Gross Pay GP DA HRA Wash./MA Gross Excess
Mar-14 9330 2800 12130 1213 199 25672 9360 2800 12160 1216 199 25735 -63
Apr-14 9330 2800 12130 1213 199 25672 9360 2800 12160 1216 199 25735 -63
May-14 9330 2800 12130 1213 199 25672 9360 2800 12160 1216 199 25735 -63
Jun-14 9330 2800 12979 1213 199 26521 9360 2800 12160 1216 199 25735 786
Jul-14 9330 2800 12979 1213 199 26521 9360 2800 13011 1216 199 26586 -65
Aug-14 9700 2800 13375 1250 201 27326 9360 2800 13011 1216 199 26586 740
Sep-14 9700 2800 13375 1250 201 27326 9360 2800 13011 1216 199 26586 740
Oct-14 9700 2800 13375 1250 201 27326 9360 2800 13011 1216 199 26586 740
Nov-14 9700 2800 13375 1250 201 27326 9360 2800 13011 1216 199 26586 740
Dec-14 9700 2800 13375 1250 201 27326 9360 2800 13011 1216 199 26586 740
Jan-15 9700 2800 14125 1250 201 28076 9730 2800 14159 1253 201 28143 -67
Feb-15 9700 2800 14125 1250 201 28076 9730 2800 14159 1253 201 28143 -67
4098
Audit objection statement was issued to clarify the reason for sanction of extra incremental benefit in favour of the employees. But in response, the local authority did not even return the objection memo till close of audit. As such, the objection holds good and the total amount towards extra incremental benefit as calculated above to the tune of Rs. 31,513.00 ( 14,538.00 + 12,614.00 + 263.00 + 4,098.00 ) is suggested for recovery from the concerned employees and compliance reported to audit.
18.5 -
Para-18.5: Status of the Projects executed by other Executing Agencies (Deposit Work)
(AOSP- 116-117)
92 / 98 AUDIT REPORT 01-07-2016
While checking the paid vouchers with reference to Advance Ledger, it is noticed that Rs 3,98,66,663.00 has been paid to different executing agencies as advance for execution of various development projects for Temple Administration. The details are furnished in the following table.
Name of the Executive Voucher No. & Date Amount Paid Purpose Agency Executive Engineer, PWD (R&B), BPV 133 / 13.05.2014 50,00,000.00Construction of Nabakalebara Complex Puri Executive Engineer, PWD (R&B), BPV 255 / 13.06.2014 2,76,650.00Construction of Wooden Bridge at Narendra Puri Tank Executive Engineer, PWD (R&B), BPV 556 / 22.08.2014 27,81,600.00Interior work of S J T Puri Executive Engineer, PWD (R&B), BPV 557/22.8.2014 20,25,835.00Fabrication of dipa stand inside SJT Puri Executive Engineer, PWD (R&B), BPV682/12.09 .2014 8,90,281.00Colouring of SJT Puri Executive Engineer, PWD (R&B), BPV 456/24.03.2015 52,00,000.00Construction of Nabakalebara Complex Puri IDDCO,BBSR BPV164/24.05.2014 29,07,840.00Illumunisation with road work. IDDCO,BBSR BPV 165/24.058.2014 5,03,850.00Electrical work of SJT kitchen IDDCO,BBSR BPV 782/24.09.2014 10,96,700.00Electrical work of SJT office building. IDDCO,BBSR BPV1467/25.03.15 75,852.00Installation of Geyser at Sri Gundicha Bhakta Nivas. IDDCO,BBSR BPV1468/25.03.2015 7,72,114.00Installation of Geyser at Sri Gundicha Bhakta Nivas. IDDCO,BBSR BPV 1494/29.12.2014 5,69,630.00Electrical Installation at Sevayat Rest Shed. IDDCO,BBSR BPV1503/31.03.2015 37,87,400.00Installatiopn work at Sri Gundicha Bhakta Nivas Director,Horticulture BPV 235/10.06.2014 68,77,074.00Renovation of Neelachal Upaban. Office,Bhubaneswar. Director,Horticulture BPV 830/14.10.14 16,45,937.00Renovation of Neelachal Upaban Office,Bhubaneswar Director,Horticulture BPV 1017/03.12.14 5,40,000.00Renovation of Neelachal Upaban Office,Bhubaneswar Odisha Construction BPV1469/25.03.15 35,00,000.00Fabrication,Transportation & erection of S S Corporation,BBSR Beam in SJT Odisha Police Housing & Welfare BPV 1055/18.12.14 14,15,900.00Repair & Reconstrution of watch tower Corporation around Meghanada Pacheri. Total 3,98,66,663.00
In this context, information on the following audit queries was asked through issue of audit objection memo.
1. Present status of the projects.
2. Receipt of Utilisation Certificates from the executing agencies as to the proper & just spending of funds.
3. Handing over of the completed projects/Assets by the Executing Agency to the Temple Administration.
But, the local authority neither furnished any information nor returned the objection memo till close of audit. However, the Temple Authorities are earnestly suggested to look into the matter personally and have a close watch on timely execution of these projects through proper monitoring as huge funds are involved in the process.
18.6 -
Para-18.6: Non-Production of Records relating to amount held under objection in the last Audit Report (AOSP- 25 & 26 )
Verification of Audit Report No. 45863/AR/14-15 on the accounts of Shree Jagannath Temple Administration, Puri for the year 2012-13 & 2013-14 reveals that a total sum of Rs.18,88,45,855. 00 was kept under objection due to non-production of relevant records & non-compliance of objection to the last audit. Para wise gist is furnished in the table below. The details are available in the above said Audit Report.
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Sl. No. Para no of A.R.No. Objection in brief Amount involved 45863/AR/14-15 1 6.1 Production of stock register maintained in proper format. 13640746 2 11.5 Production of DCR of SriGundicha Bhakta Niwas 14000 3 13.7 Production of compliance to delayed registration of land 1373638 4 13.17 Production of compliance to less collection of Rajbhag 25341370 5 13.19 Production of compliance to less collection of Rajbhag 41322 6 13.22 Production of records in support of collection towards land revenue 9563415 7 13.23 Production of records in support of collection of land acquisition 40068680 compensation 8 14.3 Production of stock entry & utilisation of AC machine 1611600 9 14.7 Production of Tender file, Agreement file etc (Labour Contractor) 32927235 10 14.12 Production of compliance relating to Solar water heating system 6750000 11 14.14 Production of records relating to engagement of security guard in Chief 64416 Administrator’s residence 12 14.17 Production of detailed work bill relating to construction of SriGundicha 14816833 Bhakta Niwas 13 14.18 Production of arrear palia reward register 2012-13 383930 14 14.19 Production of records relating to purchase of caps 9000 15 14.21 Production of records relating to tour 99134 16 14.37 Production of utilisation certificate of electrical goods 74711 17 15.4 Production of survey report etc regarding construction of path way at 124225 Narendra chakada 18 15.6 Production of records relating to refund of SD/ISD/EMD 89746 19 15.9 Production of Measurement Books & compliance 81206 20 15.10 Production of Measurement Books & compliance 8273870 21 15.11 Production of work case records 6932757 22 18.1 Production of records relating to establishment wing 12708349 23 18.4 Production of records relating to establishment wing 9606959 24 18.6 Production of records relating to establishment wing 70567 25 18.9 Production of Agreement & Resolution relating to payment of HRA & 881172 CA to contractual employees 26 19.4 Production of compliance relating to non deduction of SD from work 25475 bills 27 19.5 Production of compliance relating to non deposit of Govt. dues 44639 28 19.6 Production of compliance relating to non deposit of CPF 3226860 Total 18,88,45,855
Audit Objection Statement was issued vide page-25 & 26 for production of the said records before Audit for verification. But, neither the related records/documents etc. were produced nor was the memo returned by the local authority till close of audit. However, the Temple Authorities are once again suggested to take steps to cause production of the same to next audit without fail. The entire amount of Rs. 18,88,45,855.00 has already been kept under objection in the last Audit Report bearing No. 45863/AR/14-15.
18.7 -
PARA 18.7: COMPUTERISATION OF COLLECTION MECHANISM OF BHAKTA NIWAS & YATRI NIWAS.
During audit of receipts of Shri Jagannath Temple Administration, it was observes that collection of room rents in respect of Sri Gundicha Bhakta Niwas, Neelachal Bhakta Niwas & Neelachal Yatri Niwas was very irregular during the year 2014-15.Without depositing the collected amount in the SJTA account on proper date & time, cash was retained with the officials of the service providers for days together violating the terms & conditions laid in the Agreement. Further, as observed, only one HKE was entrusted with the supervision work of all the three lodging complexes of SJTA which might not be adequate for proper supervision.
However, in order to avoid the dislocations and to streamline the process, the audit suggests as follows:
1) Computerisation of the entire collection mechanism in such lodging complexes may be adopted to ensure transparency as well as instant credit of Temple Administration income.
2) Attempts may be made for deployment of employee(s) of the Temple Administration for duty at collection counter instead of depending on outsiders for revenue collection as it involves transactions of sizable sums.
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PARA: 19 AUDIT OF LOAN/DEPOSITS/CPF INCLUDING POSITIONS
19.1 -
PARA 19.1: Remittance of Government Dues:
The position of un-remitted Govt. Dues such as VAT, Royalty, Cess, IT, Service Tax etc. as on 31.03.2015 as worked out from the records of the local authority made available to audit is furnished below.
Particulars GOVT. DUES Royalty VAT Labour Cess PT IT service Tax Others TOTAL
Dues 255200.00 119745.00 39233.00 0.00 483428.00 0.00 0.00 897606.00 outstanding for deposit at the beginning of the year Amount collected 40133.00 636526.00 160696.00 310300.00 2318684.00 525806.00 0.00 3992145.00 during the year 2014-15 TOTAL 295333.00 756271.00 199929.00 310300.00 2802112.00 525806.00 0.00 488975.00
Amount remitted 0.00 607352.00 163748.00 310300.00 2713181.00 517890.00 0.00 4312471.00 during the year 2014-15
Balance to be 295333.00 148919.00 36181.00 0.00 88931.00 7916.00 0.00 577280.00 remitted at the end of the year
As seen from the above table, Govt. Dues to the tune of Rs. 5,77,280.00 was outstanding for remittance as on 31.03.2015. However, the local authority is suggested to take expedite steps for deposit of the same at the earliest.
19.2 -
PARA 19.2: Refundable Deposits:
The position of refundable deposits ( SD / EMD / ISD ) for the year 2014-15 as worked out from the records of the local authority made available to audit is furnished below.
Sl. No. Particulars Outstanding as on Deducted from the bills TOTAL Refunded during the Outstanding as on 01.04.2014 /Receipt during 2014-15 year 2014-15 31.03.2015 1 SD / EMD / ISD 42756733.00 10964017.00 53720750.00 6928770.00 46791980.00 TOTAL 42756733.00 10964017.00 53720750.00 6928770.00 46791980.00 As seen from the above table, there is a huge sum of Rs. 4,67,91,980.00 lying with the Temple Administration as outstanding deposits ( SD / EMD / ISD ) as on 31.03.2015 which is subject to refund. As no deposit ledger was produced to audit, the genuineness of refunded amount to the tune of Rs. 69,28,770.00 could not be verified by audit. As such, the entire amount of Rs. 69,28,770.00 is held under objection till production of the said register. In this context, it is suggested to maintain a Deposit Ledger in proper format to have a keen watch on the transactions of refunds.
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19.3 -
PARA 19.3: Position of CPF:
Scrutiny of the pay acquittance roll of regular employees of Sri Jagannath Temple Administration for the year 2014-15, it is found that a sum of Rs. 15,60,000.00 has been deducted from the monthly salary towards Employees share of CPF. But, the deducted amount along with the Employers share has not been deposited by the Temple Administration in the CPF account of the concerned employees. As a result, the employees sustained cumulative loss towards interest.
The cumulative position of CPF deducted from the salary of employees as on 31.03.2015 as worked out from the available records of the local authority is furnished in the following table.
POSITION OF CPF AS ON 31.03.2015 Outstanding for deposit as on 01.04.2014 Rs. 42,11,220.00 CPF amount deducted during the year 2014-15 Rs. 15,60,000.00 Outstanding for deposit as on 31.03.2015 Rs. 57,71,220.00
Hence, the local authority is suggested to take immediate & necessary steps for deposit of the entire outstanding amount of Rs. 57,71,220.00 along with the Employers share and compliance to be reported to audit.
PARA: 20 RESULT OF AUDIT
20.1 -
PARA-20 – GENERAL REMARKS
20.1 State of Maintenance of Accounts:
The defects, omissions, commissions & deficiencies noticed in maintenance of accounts of Sri Jagannath Temple Administration, Puri during audit of the financial year 2014-15 are discussed in the respective foregoing paragraphs and furnished in brief here under.
i) No outstanding advance ledger was maintained during 2014-15.
ii) Year wise Abstract Register of receipt & expenditure has not been maintained.
iii) Investment Register has not been maintained in proper format.
iv) Abstract Register of adjustment receipt & adjustment expenditure has not been maintained.
However, special attention of Sri Jagannath Temple Administration Authorities is invited to look into the matter and help improved the state by taking the appropriate remedial measures.
20.2 -
20.2 AUDIT SUGGESTIONS:
i) Regular and timely monitoring & supervision of the businesses/transactions by the Sectional heads, Branch Officers, Supervising Officers and Head of Office as well should be conducted. Moreover, the base level employees may be motivated to improve the overall institutional performance.
ii) For augmentation of Sri Jagannath Temple Administration revenue, DCB register must be maintained in respect of all substantial sources of revenue such as Auction of quarries, Rajbhag collection, Mahals & other Fees/Rents etc. to ascertain the actual outstanding
96 / 98 AUDIT REPORT 01-07-2016
position. Besides, the Temple Authorities are suggested to take tangible steps for recovery/realisation of outstanding rents & dues etc., explore new avenues for revenue augmentation by sensitising the entire collection mechanism and also to take measures for curtailment of the unproductive expenditures.
iii) Effective steps for adjustment of huge outstanding advances & timely submission of UC in respect of grants utilised should be taken up on priority basis.
iv) No more audit is an fault finding exercise. Its objective is to help the administration in strengthening the financial management of the Institution. As such, prompt compliance to settle the outstanding audit paras should be ensured to derive optimum benefit out of audit or else the very purpose of the audit will be defeated.
Result Of Audit Sl Name Of The Amount Amount kept on Amount Amount Amount Remarks No Paragraph suggested for objection(In Rs:) Surchargeable(I Embezzlement(I Othercases(In recovery(In Rs:) n Rs:) n Rs:) Rs:) 1 6.1 0.00 1370620.00 0.00 0.00 0.00 2 8.1 2390433.00 2390433.00 0.00 0.00 0.00 3 12.3 6257.00 6257.00 0.00 0.00 0.00 4 12.5 905.00 905.00 0.00 0.00 0.00 5 12.6 1914.00 1914.00 0.00 0.00 0.00 6 12.7 2274.00 2274.00 0.00 0.00 0.00 7 12.8 893.00 893.00 0.00 0.00 0.00 8 12.9 5973.00 5973.00 0.00 0.00 0.00 9 12.10 37040.00 37040.00 0.00 0.00 0.00 10 13.2 1121120.00 1121120.00 0.00 0.00 0.00 11 13.6 1068800.00 1068800.00 0.00 0.00 0.00 12 14.4 31540.00 31540.00 0.00 0.00 0.00 13 14.5 11217.00 11217.00 0.00 0.00 0.00 14 14.6 0.00 50000000.00 0.00 0.00 0.00 15 14.7 0.00 45971512.00 0.00 0.00 0.00 16 14.8 0.00 100000.00 0.00 0.00 0.00 17 15.2 3344.00 3344.00 0.00 0.00 0.00 18 15.3 35187.00 35187.00 0.00 0.00 0.00 19 15.4 17847.00 17847.00 0.00 0.00 0.00 20 15.5 26853.00 26853.00 0.00 0.00 0.00 21 15.6 202278.00 202278.00 0.00 0.00 0.00 22 15.7 104645.00 104645.00 0.00 0.00 0.00 23 15.8 44708.00 44708.00 0.00 0.00 0.00 24 15.9 19964.00 19964.00 0.00 0.00 0.00 25 15.10 366479.00 366479.00 0.00 0.00 0.00 26 15.11 0.00 3222002.00 0.00 0.00 0.00 27 18.1 487139.00 487139.00 0.00 0.00 0.00 28 18.2 60689.00 60689.00 0.00 0.00 0.00 29 18.3 79122.00 79122.00 0.00 0.00 0.00 30 18.4 31513.00 31513.00 0.00 0.00 0.00 31 19.2 0.00 6928770.00 0.00 0.00 0.00 Total 6158134.00 113751038.00 0.00 0.00 0.00
Audit Certificate
Cetrified that the accounts of Shree Jaganatha Temple Puri. for the financial year 2014-2015 have been covered under audit and found correct subject to the comments / remarks offered in the foregoing paragraphs .
Spot Recovery Sl No Ref Para No/Audit Objection M.R.No Date Amount(In Rs:) Name of the person Statement Page No 1 Audit Objection Statement Page-09 5937 2016-03-16 378 M/s Jaya Kamal Catering Services 2 Audit Objection Statement Page-21 6164 2016-03-29 107 Rabi Narayan Mishra, T.C. 3 Audit Objection Statement Page-23 78 2016-04-08 2050 Lingaraj Rath, F.C.
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4 Audit Objection Statement Page-22 78 2016-04-08 450 Lingaraj Rath, F.C. 5 Audit Objection Statement Page-02 5999 2016-03-19 2137 Gobardhan Naik, Amin 6 Audit Objection Statement Page-79 805 2016-05-25 175 Sujata Mohapatra, UDC 7 Audit Objection Statement Page-11 57 2016-04-07 150 M.R.Pratihari 8 Audit Objection Statement Page-12 6038 2016-03-23 420 Anil Kumar Patra, P.C. 9 Audit Objection Statement Page-11 1030 2016-06-07 100 Satya Narayan Mohanty, 10 Audit Objection Statement Page- 845 2016-05-28 1400 Rabi Narayan Mishra, T.C. 109 11 Audit Objection Statement 5051 2016-02-01 152 Lingaraj Prusty Page-03-04 12 Audit Objection Statement Page-77 575 2016-05-12 800 Sujata Mohapatra, UDC 13 AOSP-69 Para- 12.4 1022 2016-06-07 602 Sanjay Kumar Khandei, Driver Total8921
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