AUDIT REPORT 06-05-2017

LOCAL FUND AUDIT, ,

CATEGORY : Panchayat Samiti,General Audit Report No : 266973/AR/2016-2017-BOUDH

PARA: 1 TITLE SHEET

1 Name of the Institution : Harabhanga P.S. 2 Year of Accounts under Audit : 2015-2016 3 Name of the Local Authority during the year of A/Cs : Sri Nihar Ranjan Kanhar, OAS-1 JB 01.04.2015 to 17.07.2016 Name of the Local Authority at the time of Audit : Sri Rabindra Kumar Satpathy OAS 1 JB 18.07.2016 to till date 4 Duration of Audit : 06-01-2017 To 09-03-2017 (Mandays Consumed :- 30) 5 Name of the Auditors : DHANANJAY SETHY - Lead Auditor(06-01-2017 to 09-03-2017) SARAT KUMAR SAHANI - Auditor(06-01-2017 to 09-03-2017)

6 Name of the Reviewing Officer : DILLIP KUMAR CHHATRIA(District Audit Officer) 7 Date of submission of report by Reviewing officer : 06-05-2017 8 Entry Conference Date : 02-01-2017 9 Exit Conference Date : 04-05-2017 10 Name of the District Audit Officer : DILLIP KUMAR CHHATRIA 11 Date of approval of report by District Audit Officer : 06-05-2017

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PARA: 2 PHYSICAL VERIFICATION

Slno Items Date Of Physical Physical Balance Balance As per Cash Reference To The Discrepancies If Any verification Before / Book / Stock Page No Of Cash After Transaction Register Book / Stock Register 1 2 Others 3 ServicePostage 06.01.2017 0 0 SRP 45 Stamps 4 Miscellaneous 06.01.2017 16 Nos. 16 Nos. SRP 138 Receipt Books 5 Cash in hand 06.01.2017 0 -509.03 6 Measurement Books 06.01.2017 12 Nos. 12 Nos. SRP 71

Comments Para No. 2.1: Physical verification of liquid cash, unused Money Receipt Books, unused Measurement Books, Stamp Account etc.:-

The audit of the Harabhanga Panchayat Samiti for the year 2015-16 was commenced on dated 27.07.16. But, the cash book was not made up-to-date as on 06.01.2017. The cash book was recorded up to 31.03.2016. The cash balance as on the date of commencement of audit was NIL and actual book balance as on date of commence of audit could be ascertained due to non updation of cash book. The discrepancy in liquid cash balance was ascertained. Physical verification of liquid cash was recorded in consolidated cash book dated 31.03.2016. However, the local authority is instructed to maintain up-to-date cash book. Physical verification of postage stamp, unused Measurement Books and unused Money Receipt Books has been recorded. No discrepancy was noticed.

Para No. 2.2: Verification of cash balance periodically:-

As per Rule 36 (e) of Orissa Panchayat Samiti Accounting Procedure Rules, 2002 (herein after mentioned as PSAP Rules, 2002), at the end of each month the Block Development Officer shall verify cash balance in the chest with the balance in the cash book and record signed and dated certificate to that effect. But, audit revealed that verification of cash balance in the chest with the balance in the cash book was not recorded in each month. Such lapses may lead to misappropriation of cash, embezzlement of cash etc. So, the Block Development Officer is suggested to conduct verification of cash balance in the chest with the balance in the cash book and record signed and dated certificate to that effect.

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PARA: 3 LIST OF VERIFIED RECORDS A : List Of Verified Records/Register Slno List Records/Register Rules Form No 1 T.A. Bill for members of the Samiti Rule 88(b) Form No.-XXXIX 2 Muster Roll Rule 85(1) Form No.-XXXVII & XXXVIII 3 Stock Register of MBs Rule 80(2) 4 Measurement Books Rule 80(1) Form No.-XXXIV 5 Stock Book Rule 71 Form No.-XXV-A 6 Register of Cheques and Drafts Rule 63 Form No.-XXIII received 7 Log Book Rule 60 Form No.-XXII 8 Stationery Account Rule 56 Form No.-XXI 9 Stamp Account Rule 56 Form No.-XX 10 Cash Book Rule 32 Form No.-X 11 Cheque Books Rule 22 12 Guard file for paid vouchers Rule 20 13 Bill Register Rule 18(1) Form No.-V 14 Pass Books Rule 7 15 Misc. Receipts Rule 6(2) Form No.-II 16 P.L. Account Rule 5(2)

B : List of Records/Registers not Produced to Audit Slno List Records/Register Rules Form No 1 Register of Administrative Approval Rule 76(4) Form No.-XXXIII 2 Issue of Tender orders Rule 74(3)(d) Form No.-XXIX 3 Register of lapsed Deposits Rule 64 Form No.-XXIV 4 Revenue Register Rule 51 Form No.-XIX 5 Register of Immovable Properties Rule 49 Form No.-XVIII 6 Appropriation of Loan Register Rule 47(1) Form No.-XVII 7 Register of Securities Rule 45(1) Form No.-XV 8 Deposit Ledger Rule 44 Form No.-XIII, XIV 9 Register of Outstanding Advances Rule 43 Form No.-XII 10 Register of Advances Rule 42(1) Form No.-XI 11 Indemnity bond executed Rule 31(3) Form No.-IX 12 Guard file for supply Rule 18(4) 13 Order Book Rule 18(3) Form No.-VI or VII 14 Allotment Register Rule 11 Form No.-IV 15 Grant-in-Aid Register Rule 5(4) Form No.-I

C : List of Records/Registers not Maintained Slno List Records/Register Rules Form No 1 Completion Certificate Rule 80(1) Form No.-XXXV 2 Register of Estimates Rule 76(4) Form No.-XXXII 3 Execution of agreements with the Rule 74(3)(e) Form No.-XXXI other agencies other than Contractors. 4 Execution of agreements with the Rule 74(3)(d) Form No.-XXX Contractors 5 Forms to be used by the Rule 74(1) Form No.-XXVI to XVIII Contractors for submission of Tenders 6 Loan Register Rule 46 Form No.-XVI 7 Permanent Advance Cash Book Rule 21 Form No.-VIII

D : List of Records/Registers not Required Slno List Records/Register Rules Form No 1 Receipts for taxes Rule 6(3) Form No.-III

Comments Comments

The following prescribed records and registers have not been maintained during the period covered under audit.

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Sl No Name of the Register Provisions as per PSAP Corresponding Form Rules,2002 1 Grant-in- Aid-Register Rule 5(4) Form No.I 2 Receipts for taxes Rule 6(3) Form No.III 3 Allotment Register Rule 11 Form No.IV 4 Order Book Rule18(3) Form No. VI or VII 5 Permanent Advance Cash Book Rule 21 Form No. VIII 6 Indemnity bond executed Rule 32(3) Form No. IX 7 Register of Advances Rule 42(1) Form No. XI 8 Register of outstanding advances Rule 43 Form No. XII 9 Deposit Ledger Rule 44 Form No. XII, XIV 10 Register of securities Rule 45(1) Form No. XV 11 Loan Register Rule 46 Form No. XVI 12 Appropriation of loan register Rule 47(1) Form No. XVII 13 Register of immovable properties Rule 49 Form No. XVIII 14 Revenue Register Rule 51 Form No. XIX 15 Register of lapsed deposits Rule 64 Form No. XXIV 16 Register of Estimates Rule 76(4) Form No. XXXII 17 Register of Administrative Approval Rule 76(4) Form No. XXXIII 18 Completion certificate Rule 80(1) Form No. XXXV 19 Work Register PR Department circular No.20414/PR Date:06.12.2014

Non maintenance of prescribed records and registers may result in lack of transparency in maintenance of accounts and lack of proper monitoring of financial transactions and hinder proper reporting which may provide scope for defalcation and double payment. Huge accumulation of advances could have been avoided had the records and registers maintained.

During Exit conference the BDO assured to maintain the above noted prescribed registers.

Maintenance of Asset Register:-

As per Rule 171(5)(i) of OGFR Vol-I,F.D O.M No. code-55/80-55088-F dated 30.10.1980 and scheme guidelines the assets created out of Government grants shall be entered in the asset register in form no. OGFR 30A showing the details of the source of expenditure, dates of commencement and completion of works and handing over of the asset etc.

Due to non maintenance of the asset register, the true and fair picture of the assets created under various schemes could not be ensured. During Exit conference the BDO assured to maintain the Asset Register.

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PARA: 4 FINANCIAL POSITION

Harabhanga P.S. - 2015-2016

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 PS A/C 01-04-2015 2798065 98475662. 37828216 15343220 31-03-2016 2248499 31-03-2016 2229193 1930571.0 00.68 40 3.08 4.00 59.08 88.08 0 2 GOVT. A/C 01-04-2015 4525165. 56442169. 60967334. 60005949. 31-03-2016 961385.7 31-03-2016 963885.7 -2500.00 70 00 70 00 0 0 GRAND 2843316 15491783 43924949 21343815 2258113 2238832 1928071.0 TOTAL 66.38 1.40 7.78 3.00 44.78 73.78 0

Comments 4.1 Reason of difference between audit & Cash book:

a.Reason of difference between audit & Cash book of PS A/C as on 31/03/2016

Particulars As per Audit As per Cash Book Difference Cash/ Bank 208037877.63 207672421.63 365456.00 Treasury 16812081.45 15246966.45 1565115.00 Total 224849959.08 222919388.08 1930571.00 The details of difference of Rs. 1930571.00 have been discussed in the last AR No. 73129/ 2014-15 for the year 2013-14 of Harabhanga PS

b.Reason of difference between audit & Cash book of Govt. A/C as on 31/03/2016

The details of discrepancy of Rs. 2500.00 have been discussed in the last AR No. 73129/ 2014-15 for the year 2013-14 of Harabhanga PS

4.2 The details of individual Cash Book wise Closing Balance:

The details of individual Cash Book wise Closing Balance of Harabhanga Panchayat Samiti Accounts As on 31.03.2016 is furnished below,.

DETAILS OF CLOSING BALANCE OF PANCHAYAT SAMITY A/C CASH BOOK AS ON 31.03.2016.

Sl. Name of the Cash Book. In Cash. In Bank. Treasury. TOTAL. No.

1 2 3 4 5 6 1 SPECIAL DEV. PROGRAMME CASH BOOK. 0.00 -6,57,069.00 18,13,065.00 11,55,996.00 2 C. C. ROAD CASH BOOK. 0.00 66,90,130.00 -2,31,412.00 64,58,718.00 3 I.A.Y. FRA CASH BOOK. 0.00 1,11,532.00 0.00 1,11,532.00 4 MOKUDIA SPL CASH BOOK. 0.00 -1,78,560.00 0.00 -1,78,560.00 5 M.J.B.Y. CASH BOOK. 0.00 5,44,844.00 0.00 5,44,844.00 6 R.G.P.S.A. CASH BOOK. 0.00 12,65,495.00 0.00 12,65,495.00 7 T.F.C.-E.F.C. CASH BOOK. 0.00 1,70,94,607.00 2,83,348.00 1,73,77,955.00 8 M.P., L.A.D. CASH BOOK. 0.00 93,92,070.00 -2,08,130.00 91,83,940.00 9 M.L.A., L.A.D. CASH BOOK. 0.00 -8,02,016.00 1,52,65,254.00 1,44,63,238.00 10 ELECTION CASH BOOK. 2,200.00 1,59,055.00 0.00 1,61,255.00 11 I.A.Y. CASH BOOK. 2,405.00 71,34,918.00 -1,14,95,865.00 -43,58,542.00 12 B.R.F.G. CASH BOOK. 0.00 1,29,55,743.00 0.00 1,29,55,743.00

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13 C.R.F. CASH BOOK. 0.00 12,36,467.00 0.00 12,36,467.00 14 MISC. CASH BOOK. -3,014.73 4,16,76,811.96 -65,91,034.55 3,50,82,762.68 15 R.W.S.S. CASH BOOK. 0.00 1,53,276.00 38,914.00 1,92,190.00 16 N.R.E.G.S. CASH BOOK. 100.00 -65,13,162.60 0.00 -65,13,062.60 17 P.M.G.Y.(G.A.) CASH BOOK. 0.00 -20,000.00 0.00 -20,000.00 18 3RD S.F.C. CASH BOOK. 0.00 1,07,69,613.00 0.00 1,07,69,613.00 19 K. L. GRANTS CASH BOOK. 0.00 89,603.00 8,92,893.00 9,82,496.00 20 MO KUDIA CASH BOOK. 0.00 -21,140.00 4,95,000.00 4,73,860.00 21 O.B.B. CASH BOOK. 0.00 2,63,150.00 0.00 2,63,150.00 22 W.O.D.C. CASH BOOK. 0.00 2,45,21,236.00 0.00 2,45,21,236.00 23 G.I.A. CASH BOOK. 0.00 74,41,824.00 91,160.00 75,32,984.00 24 CESS GRANT CASH BOOK. 0.00 -6,25,297.00 -83,139.00 -7,08,436.00 25 S.C./S.T. GRANT CASH BOOK. 0.00 3,86,87,814.00 0.00 3,86,87,814.00 26 SPL. PROBLEM FUNDS GRANT CASH BOOK. 0.00 4,00,040.00 -1,00,318.00 2,99,722.00 27 RED CROSS CASH BOOK. -2,200.00 -10,000.00 0.00 -12,200.00 28 A.W.C. CASH BOOK. 0.00 2,31,73,959.00 1,50,77,231.00 3,82,51,190.00 29 IAY CONTONGENCY CASH BOOK. 0.00 -3,21,916.00 0.00 -3,21,916.00 30 G.G.Y. CASH BOOK. 0.00 1,13,67,847.00 0.00 1,13,67,847.00 31 B.P.G.Y. CONTINGENCY CASH BOOK 0.00 16,26,315.00 0.00 16,26,315.00

A PAMIST TOTAL = -509.73 20,76,07,189.36 1,52,46,966.45 22,28,53,646.08

B MANUALLY MAINTAINED.

1 O.L.M. CASH BOOK. 0.00 0.00 0.00 0.00

2 NRLM SKILL CASH BOOK. 0.00 65,742.00 0.00 65,742.00

B MANUALLY TOTAL = 0.00 65,742.00 0.00 65,742.00

GRANT TOTAL = -509.73 20,76,72,931.36 1,52,46,966.45 22,29,19,388.08

The details of individual Cash Book wise Closing Balance of Harabhanga Panchayat Samiti(Govternment) Accounts As on 31.03.2016 is furnished below,.

DETAILS OF CLOSING BALANCE OF PANCHAYAT SAMITY (Goverement) A/C CASH BOOK AS ON 31.03.2016.

Sl. Name of the Cash Book. In Cash. In Bank. Treasury. TOTAL. No.

1 2 3 4 5 6 1 STAFF SALARY CASH BOOK. 0.70 10,23,255.00 0 10,23,255.00

2 TEACHERS SALARY CASH BOOK. 0.00 68,08,729.00 0.00 68,08,729.00

3 OAP/ODP/WP/NOAP. CASH BOOK. 0.00 -1,62,82,634.00 0.00 -1,62,82,634.00

4 M.D.M. CASH BOOK. 0.00 32,84,037.00 0.00 32,84,037.00

5 S.S.SALARY CASH BOOK. 0.00 57,78,328.00 1,05,319.00 58,83,647.00

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6 N.F.B.S. CASH BOOK. 0.00 5,24,903.00 0.00 5,24,903.00

7 P.M.S. CASH BOOK. 0.00 -2,78,052.00 0.00 -2,78,052.00

GRAND TOTAL = 0.70 7,95,273.00 1,05,319.00 9,63,885.70

Computation of closing balance of PL A/c in PAMIS Cash Book and that of Treasury Pass Book

Amount shown as credit in PL A/c PAMIS Cash Book as on 31.03.2016 15352285.45 Amount shown as credit in Treasury Book as on 31.03.2016 20527711.45 Difference 5175426.00

Reconciliation between Treasury Pass Book PL A/c

Closing balance of PL A/c as on 31.03.2016 as per PAMIS Cash Book 15352285.45 Add previous Difference as last AR No. 169767/AR 2015-16 Boudh 5757327.00 A sum of Rs.222173.00 was debited from pass book vide Ch. No. 995850/ Dt. 09.07.2015 but the same -222173.00 amount was debited from Bank Head instead of Treasury Head in SDPF Cash Book A sum of Rs.359728.00 was debited from pass book but the same amount was debited from MLA LAD -359728.00 Cash Book Pass Book Balance as per Treasury Pass Book as on 31.03.2016 20527711.45

4.4 :-Non maintenance of Flexi Account.

As per letter no. 35425/F, dtd. 12-10-12, all Departments were asked to instruct the implementing agencies which are authorized to keep the central share or only central share of centrally sponsored plan schemes in bank accounts, to keep them in flexi accounts so that higher interest accruals from the scheme funds can be ploughed back to expand the coverage of the scheme without effecting fund flow for the scheme. Verification of the cash book revealed that the fund of centrally sponsored schemes are also kept in the Saving Bank Accounts instead of Flexi Accounts by not adhering to the instructions of the Govt, the Samiti was compelled to lose the accrual of higher rate of interest. Thus the local authority is advised to keep the funds of the P.S. relating to centrally sponsored schemes in the Flexi Accounts of the Banks so as to get the benefit of higher rate of interest. During exit conference the BDO assured to maintain flexi account for keeping of scheme fund.

4.5:-Annual Budget

As per Sec. 24 of the Odisha Panchayat Samiti Act, 1959, the Executive authority of the Samiti shall in each year prepare and place before the Samiti a budget for the following year and the Samiti shall sanction the budget with necessary modification. But no Annual Budget has been prepared in this P.S. during the Year under audit. During exit conference The BDO assured to prepare Annual Budget.

4.6 :- Non Issue of Miscellaneous receipts against cheques/BDs received:-

As per Rule 6(2) of P.S.A.P Rules , 2002,for all moneys received by the Samiti other than taxes, receipts shall be in Form No.II. But it is noticed during checking of BD register that against most of the BDS/Cheques received and recorded in the BD register no receipts are issued. The BDO stated that the miscellaneous receipts against the receipt of cheques and B.Ds will be ensured henceforth. During exit conference the BDO assured to issue of Miscellaneous receipt against of receipt of cheques/BDs

4.7 :Non working of cash analysis

It was revealed in course of audit that cash analysis of different cash book has not been worked out since long. The local authority has failed to make analysis of the closing balance at the end of each month. In absence of the cash analysis there is every possibility of irregular expenditure, diversion of fund and that the exact position of different fund cannot be ascertained. Therefore the BDO is advised to make cash analysis and compliance reported to audit. However the cash analysis for the period under audit i.e for the year2015-16 has been worked out basing on the records and registers made available to audit which is attached.

4.8 Non-Maintenance of Accounts in PRIASOFT

PRIASOFT (Panchayat Raj Institution Accounting Software) cash book introduced from 1.4.2014 vide letter no-8182/PR dt.24.5.2014 accordingly the Panchayat Samiti should maintain PRIASOFT cash book for the financial year 2015-16. But the Panchayat Samiti has maintained PAMIS cash book instead of PRIASOFT cash

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book for the financial year 2015-16. It is highly irregular and its violets the Govt order. Hence ,the BDO is instructed to get the PRIASOFT cash books maintained hence forth. Further the OLM Cash Book and NRLM Skill Cash Book have been maintained manually.

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PARA: 5 DETAILS OF CLOSING BALANCE AS PER BANK PASS BOOKS & CASH BOOK BANK BALANCE FIGURE

Harabhanga P.S. - 2015-2016

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 As per below 57 01-04-2015 266321775.98 31-03-2016 208531497.36 57790278.62 GRAND TOTAL 266321775.98 208531497.36 57790278.62

Reconciliation DETAILS OF CLOSING BALANCE AS PER BANK PASS BOOK AND CASH BOOK BANK BALANCE FIGURE AS ON 31.03.2016. Sl. Name of the Bank. Account No. Closing Balance as per Closing Balance in Difference. Remarks. Pass as on 31.03.16 Bank as per Cash No. Book as on 31.03.16.

1 2 3 4 5 6 7 1 U.G.B., BOUDH 84008167138 52,128.00 -6,57,069.00 7,09,197.00 S.D.P. 2 S.B.I. CHARICHHAK. 33809573741 67,45,252.00 66,90,130.00 55,122.00 C.C. ROAD. 3 S.B.I. CHARICHHAK. 33809568493 64,908.00 1,11,532.00 -46,624.00 I.A.Y. (FRA) 4 U.G.B., BOUDH 84012269758 4,81,260.00 -1,78,560.00 6,59,820.00 M.J.B.Y. 5 UNION BANK, BOUDH. 2010001962 4,17,550.00 5,44,844.00 -1,27,294.00 R.G.P.S.A. 6 UNION BANK, BOUDH. 2010001700 12,65,468.50 12,65,495.00 -26.50 T.F.C. 7 S.B.I., PURUNAKATAK. 30727429099 1,98,86,595.00 1,70,94,607.00 27,91,988.00 M.P., L.A.D. 8 ALLAHABAD BANK, BOUDH 50253027556 81,39,711.00 93,92,070.00 -12,52,359.00 M.P., L.A.D. 9 S.B.I., PURUNAKATAK. 11797853664 1,32,797.25 0.00 1,32,797.25 M.L.A., L.A.D. 10 U.G.B., BOUDH 84003207496 19,273.00 -8,02,016.00 8,21,289.00 M.L.A., L.A.D. 11 INDIAN BANK, DHALPUR 593923578 4,118.00 0.00 4,118.00 M.L.A., L.A.D. 12 S.B.I. CHARICHHAK. 31513482957 1,77,363.00 1,59,055.00 18,308.00 ELECTION 13 S.B.I. CHARICHHAK. 11692653256 1,67,52,309.18 71,34,918.00 96,17,391.18 I. A. Y. 14 INDIAN BANK, KUSANG 593345733 8,78,254.00 0.00 8,78,254.00 I. A. Y. 15 INDIAN BANK, DHALPUR 593925167 45,02,452.00 0.00 45,02,452.00 I. A. Y. 16 S.B.I. CHARICHHAK. 11692653296 57,01,606.00 57,90,743.00 -89,137.00 B.R.G.F. 17 UNITED BANK OF , 44010073563 71,65,000.00 71,65,000.00 0.00 B.R.G.F. BOUDH. 18 U.G.B., BIRANARASINGH 84019489085 29,08,054.00 12,36,467.00 16,71,587.00 C.R.F. PUR 19 INDIAN BANK, KUSANG 993411919 4,46,000.00 0.00 4,46,000.00 C.R.F. 20 S.B.I. CHARICHHAK. 31513449828 6,357.00 0.00 6,357.00 C.R.F. 21 S.B.I. CHARICHHAK. 11692653971 2,42,180.49 1,53,276.00 88,904.49 RWSS

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22 S.B.I. CHARICHHAK. 31087681545 2,35,121.83 -65,13,162.60 67,48,284.43 NREGS 23 INDIAN BANK, KUSANG 593353641 12,38,784.00 0.00 12,38,784.00 NREGS 24 INDIAN BANK, DHALPUR 593930358 27,985.00 0.00 27,985.00 NREGS 25 INDIAN BANK, KUSANG 593344503 25,90,344.00 -20,000.00 26,10,344.00 PMGY 26 INDIAN BANK, KUSANG 593344503 0.00 2,63,150.00 -2,63,150.00 OBB 27 S.B.I., PURUNAKATAK. 32469318418 1,32,99,646.00 1,07,69,613.00 25,30,033.00 3RD SFC 28 S.B.I. CHARICHHAK. 31513472744 1,32,730.00 89,603.00 43,127.00 K. L. 29 U.G.B., BOUDH 12240051316 76,94,154.00 -21,140.00 77,15,294.00 MOKUDIA 30 AXIX BANK, BOUDH 10016920515 66,99,678.25 46,44,002.00 20,55,676.25 W.O.D.C. 31 HDFC BANK, BOUDH 128860894 1,98,77,219.50 1,98,77,234.00 -14.50 WODC 32 U.G.B., BOUDH 84003207521 83,05,574.00 74,41,824.00 8,63,750.00 G.I.A. 33 AXIX BANK, BOUDH 10014664007 2,72,32,654.00 1,84,26,372.00 88,06,282.00 SC/ST DEV. 34 ICICI BANK, BOUDH 68201000001 2,02,61,442.00 2,02,61,442.00 0.00 SC/ST DEV. 35 S.B.I., PURUNAKATAK. 31840485613 79,951.00 0.00 79,951.00 SC/ST DEV. 36 AXIX BANK, BOUDH 1005179231 10,834.00 52,45,826.00 -52,34,992.00 AWC, BUILDINB

37 UNION BANK, BOUDH. 2010003423 1,21,03,075.00 1,21,03,133.00 -58.00 AWC, BUILDINB

38 BANK OF BARODA, BOUDH 100002565 58,25,000.00 58,25,000.00 0.00 AWC, BUILDINB 39 S.B.I. CHARICHHAK. 3383326726 0.00 -6,25,297.00 6,25,297.00 CESS 40 S.B.I. CHARICHHAK. 0 0.00 -10,000.00 10,000.00 RED CROSS 41 S.B.I. CHARICHHAK. 11692653267 1,79,24,715.98 4,16,76,811.96 -2,37,52,095.98 MISS 42 S.B.I., PURUNAKATAK. 32267235715 1,08,814.00 0.00 1,08,814.00 MISS 43 S.B.I. CHARICHHAK. 0 0.00 4,00,040.00 -4,00,040.00 S.P.F. 44 S.B.I. CHARICHHAK. 35155879448 85,742.00 65,742.00 20,000.00 NRLM SKILL 45 S.B.I. CHARICHHAK. 32724527540 0.00 0.00 0.00 O.L.M. 46 S.B.I. CHARICHHAK. 35254876885 3,76,528.00 -3,21,916.00 6,98,444.00 IAY Contingency 47 UNION BANK, BOUDH. 2010003895 1,13,67,847.00 1,13,67,847.00 0.00 G.G.Y. 48 S.B.I., BOUDH 11393901845 20,92,880.00 10,23,255.00 10,69,625.00 Staff Salary 49 S.B.I., BOUDH 11393901867 1,17,335.00 68,08,729.00 -66,91,394.00 Tr. SALARY 50 S.B.I. CHARICHHAK. 11692653109 1,42,729.00 0.00 1,42,729.00 C/A/ 51 AXIX BANK, BOUDH 10038292858 2,65,59,057.00 -1,62,82,634.00 4,28,41,691.00 O.A.P 52 INDIANBANK, KUSANG 960614292 1,42,783.00 0.00 1,42,783.00 M.D.M. 53 CENTRAL BANK OF 3433589070 20,39,449.00 32,84,037.00 -12,44,588.00 M.D.M. INDIA,BOUDH, 54 S.B.I. CHARICHHAK. 11692653110 880.00 57,78,328.00 -57,77,448.00 S.S.SALARY 55 S.B.I. CHARICHHAK. 31513328280 17,87,113.00 5,24,903.00 12,62,210.00 N.F.B.S. 56 S.B.I. CHARICHHAK. 31513475064 3,46,759.00 -2,78,052.00 6,24,811.00 P.M.S. 57 S.B.I. CHARICHHAK. 35265213394 16,26,315.00 16,26,315.00 0.00 BPGY Contingency ALL T O T A L = 26,63,21,775.98 20,85,31,497.36 5,77,90,278.62

It could be seen from the closing balance of the consolidated cash book that there was a closing balance of Rs. 26,63,21,775.98 in different banks as on 31.03.2016 in both Samiti and Govt. account against the cash books balance of Rs.20,85,31,497.36 Further it could be seen from the above table that as good as 55 nos. bank accounts were said to be in operation as on 31.03.2016.

Non working out the Bank Reconciliation Statement:-

10 / 51 AUDIT REPORT 06-05-2017

As per the instruction envisaged in vide Letter No-5302/ Dt.23-04-1999 of Panchayat Raj Department , Govt.of Odisha, the local authorities are instructed to work out the difference between the bank account balance and cash book balance at the end of each month and reconcile the discrepancy. Further the ABDO-cum-Accounts Officer is more precisely entrusted with the said work vide Panchayat Raj Department Letter No-13000/Dt.25-07-2012. But all these instructions of the Govt. have not been adhered to. On issue of audit objection memo towards production of bank reconciliation statement the local authority did not produce the same till the close of audit.

Due to non-reconciliation of the cash book balance with that of bank pass book, the closing bank balance in the cash books are understated/overstated thereby depicting the incorrect picture of cash management. As such the above difference between the bank account balance and cash book balance as on 31.03.2016 amounting to Rs57790278.62 is held under objection till the production of bank reconciliation statement to next audit.

Minus balance in pass book (Balance as per cash book figure exceeds that of pass book figure):-

It is ascertained from the above table that there has been a minus balance in the difference amount in the closing balance figure against many bank pass books as on 31-03-16, i.e,the balance as per cash book figure exceeds that of pass book figure as on 31-03-2016. There is every likelihood that minus balance might be due to error or anything happened in previous years. Also in some of the accounts, the minus balance rolling from the last year(s) or excess receipts or double might have incorporated in cash book for which balance as per cash book figure exceeds that of pass book figure resulting to minus balance which needs immediate attention of the local authority to work out the Bank Reconciliation Statement and ascertain the actual CB figure

Reconciliation for current year figure:-

As it could be ascertained from the available records the Bank Reconciliation Statement worked in respect of the current year 2015-2016 is as below.

Bank Reconciliation Statement in respect of Harabhanga P.S. as on 31.03.2016

1-UGB,Boudh A/C No-84008167138 a) Balance as per Spl. Dev. Fund Cash Book as on (-) 657069.00 31-03-2016 b) Bank interest accrued and credited in Pass Book on (+) 2024.00 different date as below but not credited in Cash Book till 31-03-2016

Date Amount (`) 30-06-2015 994.00 31-12-2015 1030.00 Total 2024.00

(c ) Old discrepency prior to 31-03-2015 which was (+) 707173.00 not reconciled till 31-03-2016

( d) Balance as per Pass Book as on 31-03-2016 52128.00

2-SBI,Charichhaka A/c No-33809573741 a) Balance as per C.C. Road Cash Book as on 6690130.00 31-03-2016 (b ) Old discrepency prior to 31-03-2015 which was (+) 55122.00 not reconciled till 31-03-2016

(c) Balance as per Pass Book as on 31-03-2016 6745252.00

3-SBI,Charichhaka A/C No-33809568493 a) Balance as per IAY(FRA) Cash Book as on 111532.00 31-03-2016 b) Bank interest accrued and credited in Pass Book on (+) 4376.00 different date as below but not credited in Cash Bookill

11 / 51 AUDIT REPORT 06-05-2017

31-03-2016

Date Amount (`) 25-06-2015 2518.00 25-12-2015 1858.00 Total 4376.00

(c ) Amount debited from Pass Book on different date (+) 707173.00 as details below but not debited from Cash Book till 31-03-2016

Date Amount (`) ( -) 51000.00 01-09-2015 18000.00 28-09-2015 18000.00 11-12-2015 5000.00 11-12-2015 5000.00 11-12-2015 5000.00 Total 51000.00

( d) Balance as per Pass Book as on 31-03-2016 64908.00

4-UGB,Boudh A/C No-84012269758 a) Balance as per Mo Kudia Spl. Cash Book as on (-) 178560.00 31-03-2016 (b ) Old discrepency prior to 31-03-2015 which was (+) 659820.00 not reconciled till 31-03-2016

( c) Balance as per Pass Book as on 31-03-2016 481260.00

5-Union Bank,Boudh A/C No-645702010001962 a) Balance as per MJBY Cash Book as on 31-03-2016 544844.00 (b ) Old discrepency prior to 31-03-2015 which was (-) 127294.00 not reconciled till 31-03-2016

(c) Balance as per Pass Book as on 31-03-2016 417550.00

6-Union Bank,Boudh A/C No-6457020100001700 a) Balance as per RGPSA Cash Book as on 1265495.00 31-03-2016 (b ) RTGS Charges amounting to ` 26.50 debited from (-) 26.50 Pass Book on Dt.28-03-2016 but not debited from Cash Book till 31-03-2016

(c) Balance as per Pass Book as on 31-03-2016 1265468.50

7-SBI,Purunakatak A/C No-30727429099 a) Balance as per TFC Cash Book as on 31-03-2016 17094607.00

(b ) A sum of ` 15000.00 was credited in pass book on (+) 15000.00 dt. 03-03-2016 but not credited in Cash Book

(c ) Old discrepency prior to 31-03-2015 which was (+) 2776988.00 not reconciled till 31-03-2016

12 / 51 AUDIT REPORT 06-05-2017

( d) Balance as per Pass Book as on 31-03-2016 19886595.00

8-Allahabad Bank A/C No-50253027556 a) Balance as per MPLAD Cash Book as on 17094607.00 31-03-2016 b) Bank interest accrued and credited in Pass Book on 96893.00 dt. 31-08-2015 but not credited in Cash Bookill 31-03-2016 (c ) Old discrepency prior to 31-03-2015 which was (-) 1349252.00 not reconciled till 31-03-2016

( d) Balance as per Pass Book as on 31-03-2016 8139711.00

9-SBI,Purunakatak A/C No-11797853664 a) Balance as per MPLAD Cash Book as on NIL 31-03-2016 b) Bank interest accrued and credited in Pass Book on (+) 5157.00 different date as below but not credited in Cash Book till 31-03-2016

Date Amount (`) 25-06-2015 2546.00 25-12-2015 2611.00 Total 5157.00 (c ) Old discrepency prior to 31-03-2015 which was (+) 127640.25 not reconciled till 31-03-2016

( d) Balance as per Pass Book as on 31-03-2016 132797.25

10-UGB,Boudh A/C No-84003207496 a) Balance as per MPLAD Cash Book as on (-) 802016.00 31-03-2016 b) Bank interest accrued and credited in Pass Book on (+) 3316.00 different date as below but not credited in Cash Book till 31-03-2016

Date Amount (`) 30-06-2015 2935.00 31-12-2015 381.00 Total 3316.00 (c ) Old discrepency prior to 31-03-2015 which was (+) 817973 not reconciled till 31-03-2016

( d) Balance as per Pass Book as on 31-03-2016 19273.00

11-Indian Bank, Dhalpur A/C No-593923578 a) Balance as per MPLAD Cash Book as on NIL 31-03-2016 b) Bank interest accrued and credited in Pass Book on (+) 160.00 different date as below but not credited in Cash Book till 31-03-2016

13 / 51 AUDIT REPORT 06-05-2017

Date Amount (`) 30-06-2015 79.00 31-12-2015 81.00 Total 160.00 (c ) Old discrepency prior to 31-03-2015 which was (+) 3958 not reconciled till 31-03-2016

( d) Balance as per Pass Book as on 31-03-2016 4118.00

12-SBI, Charichhak, A/C No-31513482957 a) Balance as per Election Cash Book as on 159055.00 31-03-2016 b) Bank interest accrued and credited in Pass Book on (+) 3468 dt. 25-06-5015 but not credited in Cash Book till 31-03-2016

(c ) Old discrepency prior to 31-03-2015 which was (+) 14840 not reconciled till 31-03-2016

( d) Balance as per Pass Book as on 31-03-2016 177363.00

13- United Bank of India,Boudh A/C No-16440100073563 a) Balance as per BRGF Cash Book as on 7165000.00 31-03-2016 ( b) Balance as per Pass Book as on 31-03-2016 716500.00

14-SBI, Charichhak, A/C No-11692653926 a) Balance as per BRGF Cash Book as on 5790743.00 31-03-2016 b) Bank interest accrued and credited in Pass Book on (+) 351429.00 dt. 25-06-5015 but not credited in Cash Book till 31-03-2016

(c ) Old discrepency prior to 31-03-2015 which was (-) 440566 not reconciled till 31-03-2016

( d) Balance as per Pass Book as on 31-03-2016 5701606.00

15-SBI,Purunakatak A/C No-11797853664 a) Balance as per RWSS Cash Book as on 153276.00 31-03-2016 b) Bank interest accrued and credited in Pass Book on (+) 9404.00 different date as below but not credited in Cash Book till 31-03-2016

Date Amount (`) 25-06-2015 4643.00 25-12-2015 4761.00 Total 9404.00 (c ) Old discrepency prior to 31-03-2015 which was (+) 79500.49 not reconciled till 31-03-2016

14 / 51 AUDIT REPORT 06-05-2017

( d) Balance as per Pass Book as on 31-03-2016 242180.49

16- ICICIC Bank,Boudh A/C No-368201000001 a) Balance as per SC/ST Cash Book as on 20261442.00 31-03-2016 ( b) Balance as per Pass Book as on 31-03-2016 20261442.00

17-Axis Bank,Boudh , A/C No-913010014664007 a) Balance as per SC/ST Cash Book as on 18426372.00 31-03-2016 b) Bank interest accrued and credited in Pass Book on (+) 1032793.00 different date as below but not credited in Cash Book till 31-03-2016

Date Amount (`) 10-06-2015 508417.00 26-09-2015 524376.00 Total 1032793.00

(c ) Old discrepency prior to 31-03-2015 which was (+) 7773489.00 not reconciled till 31-03-2016

( d) Balance as per Pass Book as on 31-03-2016 27232654.00

18-SBI,Purunakatak A/C No-31840485613 a) Balance as per SC/ST Cash Book as on NIL 31-03-2016 b) Bank interest accrued and credited in Pass Book on (+) 3105.00 different date as below but not credited in Cash Book till 31-03-2016

Date Amount (`) 25-06-2015 1533.00 25-12-2015 1572.00 Total 3105.00 (c ) Old discrepency prior to 31-03-2015 which was (+) 76846.00 not reconciled till 31-03-2016

( d) Balance as per Pass Book as on 31-03-2016 79951.00

19-UGB,Boudh A/C No-84012269758 a) Balance as per GIA Cash Book as on 31-03-2016 (+) 7441824.00 (b ) Old discrepency prior to 31-03-2015 which was (+) 863750.00 not reconciled till 31-03-2016

( c) Balance as per Pass Book as on 31-03-2016 8305574.00

20-HDFC Bank, A/C No-50100128860894 a) Balance as per WODC Cash Book as on 19877234.00 31-03-2016 (b ) Bank commission charges debited from from pass (- ) 14.50 book on dt.01-12-2015 but not debited from Cash

15 / 51 AUDIT REPORT 06-05-2017

Book ( c) Balance as per Pass Book as on 31-03-2016 19877219.50

21-Axis Bank,Boudh , A/C No-914010016925015 a) Balance as per WODC Cash Book as on 4644002.00 31-03-2016 b) Bank commission charges debited from Pass Book (-) 400.75 on different date as below but not debitd in Cash Book till 31-03-2016

Date Amount (`) 19-12-2015 50.75 19-12-2015 350.00 Total 400.75 (c ) Old discrepency prior to 31-03-2015 which was (+) 2056077.00 not reconciled till 31-03-2016

( d) Balance as per Pass Book as on 31-03-2016 6699678.75

22-SBI,Charichhak, A/C No-31513472744 a) Balance as per K.L Cash Book as on 31-03-2016 89603.00 b) Bank interest accrued and credited in Pass Book on (+) 21279.00 different date as below but not credited in Cash Book till 31-03-2016

Date Amount (`) 25-06-2015 16176.00 25-12-2015 5103.00 Total 21279.00 (c ) Old discrepency prior to 31-03-2015 which was (+) 21848.00 not reconciled till 31-03-2016

( d) Balance as per Pass Book as on 31-03-2016 132730.00

23-SBI,Purunakatak A/C No-32469018418 a) Balance as per 3rd SFC Cash Book as on 10769613.00 31-03-2016 b) Bank interest accrued and credited in Pass Book on (+) 127507.00 dt.26-06-2015 but not credited in Cash Book till 31-03-2016

(c ) Old discrepency prior to 31-03-2015 which was (+) 2402526.00 not reconciled till 31-03-2016

( d) Balance as per Pass Book as on 31-03-2016 13299646.00

24- SBI, Charichhak, A/C No-335265213394 a) Balance as per BPGY Contingency Cash Book as 1626315.00 on 31-03-2016 ( b) Balance as per Pass Book as on 31-03-2016 1626315.00

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25- Union Bank,Boudh, A/C No-645702010003895 a) Balance as per GGY Cash Book as on 31-03-2016 11367847.00 ( b) Balance as per Pass Book as on 31-03-2016 11367847.00

26- Bank of Baroda,Boudh, A/C No-46620100002565 a) Balance as per AWC Building Cash Book as on 5825000.00 31-03-2016 ( b) Balance as per Pass Book as on 31-03-2016 5825000.00

27-Union Bank,Boudh A/C No-645702010003423 a) Balance as per AWC Building Cash Book as on 12103133.00 31-03-2016 b) RTGS Charges debited from Pass Book on (-) 26.50 different date as below but not debited from Cash Book till 31-03-2016

Date Amount (`) (-) 58.00 09-07-2015 16.00

09-07-2015 16.00 16-07-2015 26.00 Total 58.00 (c) Balance as per Pass Book as on 31-03-2016 12103075.00

28-Axis Bank,Boudh , A/C No-913010005179231 a) Balance as per AWC Building Cash Book as on 5245826.00 31-03-2016 b) Bank interest accrued and credited in Pass Book on (+) 156220.00 different date as below but not credited in Cash Book till 31-03-2016

Date Amount (`) 30-06-2015 144931.00 26-09-2015 11069.00 26-12-2015 107.00 31-03-2016 113.00 Total 156220.00 b) Bank commission charges debited from Pass Book (-) 2052.00 on different date as below but not debitd in Cash Book till 31-03-2016

Date Amount (`) 27-06-2015 144931.00 27-06-2015 11069.00 03-07-2015 107.00

06-07-2015 113.00 12-08-2015 0 0.12 12-08-2015 00.88 17-10-2015 55.88

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17-10-2015 399.12 Total 2052.00 (c ) Old discrepency prior to 31-03-2015 which was (-) 5389160.00 not reconciled till 31-03-2016

( d) Balance as per Pass Book as on 31-03-2016 10834.00

29-Indian Bank A/C No-593344503 a) Balance as per PMGY Cash Book as on (-) 20000.00 31-03-2016 b) Bank interest accrued and credited in Pass Book on (+) 51224.00 dt.31-01-2016 but not credited in Cash Bookill 31-03-2016

(c ) Old discrepency prior to 31-03-2015 which was (+) 2559190.00 not reconciled till 31-03-2016

( d) Balance as per Pass Book as on 31-03-2016 2590344.00

30- SBI, Charichhak, A/C No-35155879448 a) Balance as per NRLM Skill Cash Book as on 65742.00 31-03-2016 b) RTGS made vie Letter No-1500 dt.31-03-2016 (+) 20000.00 amounting to ` 20000.00 but not encashed by 31-03-2016

(c) Balance as per Pass Book as on 31-03-2016 85742.00

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PARA: 6 STOCK POSITION

Harabhanga P.S. - 2015-2016

Slno Material/ Item Opening Receipt Issued Closing As per stock Remarks Balance Balance As per register Audit 1 RICE SGRY 618.79 0 0 618.79 618.79 SRP 02 2 MS Rod 10 mm 34.94 0 31.24 3.70 0 SRP 107 3 MS Rod 12 mm 2.76 0 1.40 1.36 0 SRP 55 4 MS Rod 16 mm 9.48 0 9.36 0.12 0 SRP 89 5 MS Rod 20 mm 39.60 0 24.94 14.66 0 SRP 102 6 MS Rod 25 mm 19.80 0 14.28 5.52 0 SRP 117 7 GCI Sheets 14 0 0 14.00 14 SRP 31 8 RICE MDM 50.00 0 50.00 0.00 50.00 SRP 15 9 BITUMEN-DRUM 5 0 0 5.00 5 SRP 53 10 MS- WINDOW 4 0 0 4.00 4 SRP 43

Comments

Para .6.1:Acquiring of Stocks :

No stock relating to works was acquired during 2015-16. However stocks of other nature were purchased as per following details. The respective stock register was not maintained properly nor was any safeguard of the stocks were ensured by entrusting personal accountability. Thus the stocks purchased were insecure and susceptible to loss. The local authority is advised to take early step for safeguard of the acquired stocks.

1.Dead Stock

Dead Stock

Dead stock Purchased during the year 2015-16

Name and type of the stock Quantity Amount Paid Voucher No. Date Name of the farm Toshiba Digital Xerox Machine 1 no's 91656.00 WODC34/01.10.15 ATECH Solution, BBSR

Luminous Invertor UPS with 1no's 84000.00 BRGF24/ 08.09.15 Shree Electronics Boudh 4 Nos. of battery

Luminous UPS 1no 2250.00 SCST21/ 28.08.15 Chidananda Digitech Computer, Phulbani

Auto Take Stabilizer 1no 10280.00 SCST 67/ 21.03.16 Balaji Electronics Boudh

Toshiba Toner 1no 6300.00 NREGS 40/ 26.03.16 ATECH Solution, BBSR

2.Stock position of Tube Well Spare Parts

Details stock position of tubewell spare parts of Harabhanga P.S for the year 2015-16

Sl. no Material/item Balance as on Recived during Total Issue/replace Balance as on Stock register page 01.04.15 2015-16 during 2015-16 31.3.2016

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1M12x40 bolt 439 1000 1439 1439 0 42 2M12 Nut 1407 2000 3407 3286 121 42 3M10x40 Bolt 622 500 1122 1122 0 42 4M10 Nut 665 500 1165 1165 0 42 5Bearing 6204z 0 500 500 500 0 42 6M12x20 Bolt 0 0 0 0 0 42 7Cylinder Complete 0 70 70 70 0 42 Set-II 8Hex.Coupling B.S 70 200 270 270 0 42 M12x50 9Cylinder body with 3 70 73 73 0 42 liner &2nos.Cap-II 10Follower-II 16 200 216 216 0 42 11G.M Spacer for 27 200 227 227 0 42 Cylinder 12Reducer cap 26 0 26 26 0 42

13plunger yoke body 26 200 226 226 0 42 14Rubber Seat 12 200 212 212 0 42 Retainer 15Upper Valve Guide 2 200 202 202 0 42 16Check Valve 12 200 212 212 0 42 Guide-II 17Check Valve Seat-II 21 200 221 221 0 42 18M12 Special 0 200 200 200 0 42 Washer 19M.S Spacer for 176 100 276 276 0 42 Handle 20Chain with Coupling 268 200 468 468 0 42 welded 21Front cover 23 50 73 73 0 42 22Third plate 15 50 65 65 0 42 23Handle Assembly 0 150 150 150 0 42 24Head Assembly 0 150 150 150 0 42 25Water Chamber 35 50 85 85 0 42 Ass-II 26Stand Ass. 11 11 11 0 42 2712mm B.S Con.Rod 178 600 778 742 36 42

2832 mm G.I Socket 0 0 0 0 0 42 29Axle(S.S) 193 100 293 293 0 42 3032mm G.I pipe 379 1000 1379 1379 0 42 31Nitritle Rubber 541 0 541 541 0 42 Bucket 32Sealing Ring-II 647 0 647 647 0 42 33Rubber Seating 372 0 372 372 0 42 Big-II 34Rubber Seating 381 0 381 381 0 42 Small 6.2. Non conduct of Physical verification of stores:

Rule 106 and Rule 111 to 113 of OGFR (Vol.1) provides the provision for conduct of necessary inventory/physical verification of stores by head of office and record the certificate of verification of store with its result on the list of inventory or account as the case may be and shortage and damages as well as unserviceable stores be reported to the competent authority to write off the loss. As per Rule-69 of OPSAP Rules 2002, physical verification of stores shall be carried out at least

20 / 51 AUDIT REPORT 06-05-2017

once in every six month by the BDO and in token of his having done so, he shall record a certificate and make note of any other facts regarding excess , shortage, unusual depreciation of stores, etc.

But, such provision was not been followed. The Local Authority is advised to look after the stores as prescribed in above mentioned manner.

21 / 51 AUDIT REPORT 06-05-2017

PARA: 7 INVESTMENT

Harabhanga P.S. - 2015-2016

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 01-04-2015 0.00 0.00 0.00 0.00 31-03-2016 0.00 31-03-2016 0.00 0.00 GRAND 0.00 0.00 0.00 0.00 0.00 0.00 0.00 TOTAL

DETAILS OF CB ON INVESTMENT & Comments : No investment has been made during the year 2015-16.

22 / 51 AUDIT REPORT 06-05-2017

PARA: 8 ADVANCE

Harabhanga P.S. - 2015-2016

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 01-04-2015 PS A/C 3767223. 575500.0 4342723.33 208727.0 31-03-201 4133996. 31-03-201 3248641. 885355.2 33 0 0 6 33 6 06 7 2 01-04-2015 GOVT. 6700981. 686900.0 7387881.18 573000.0 31-03-201 6814881. 31-03-201 6742481. 72400.00 A/C 18 0 0 6 18 6 18 GRAND TOTAL 10468204 1262400. 11730604.5 781727.0 10948877 9991122. 957755.2 .51 00 1 0 .51 24 7

Comments : REASONS OF DIFFERENCE IN ADVANCE FIGURE:

A. Reason of difference (PS A/c)

i. Old discrepancy as per last A.R. No. 169767/ AR/ 2015-16 Boudh - Rs. 885355.27

B. Reason of difference (Govt.A/c)

i. Old discrepancy as per last A.R. No. 169767/ AR/ 2015-16 Boudh - Rs. 72400.00

DETAILS OF CASH BOOK WISE OUTSTANDING ADVANCE AS ON 31.03.2016:

OUTSTANDING ADVANCE OF P.S. ACCOUNTS AS ON 31.03.2016. Sl. No. Name of the Cash Book. Advance Amount (Rs.)

I II III 1 SPECIAL DEV. PROGRAMME CASH BOOK. 0.00 2 C. C. ROAD CASH BOOK. 0.00 3 I.A.Y. FRA CASH BOOK. 0.00 4 MOKUDIA SPL CASH BOOK. 0.00 5 M.J.B.Y. CASH BOOK. 0.00 6 R.G.P.S.A. CASH BOOK. 0.00 7 T.F.C.-E.F.C. CASH BOOK. -1,14,669.00 8 M.P., L.A.D. CASH BOOK. 0.00 9 M.L.A., L.A.D. CASH BOOK. 0.00 10 ELECTION CASH BOOK. 67,675.00 11 I.A.Y. CASH BOOK. 9,000.00 12 B.R.F.G. CASH BOOK. 80,000.00 13 C.R.F. CASH BOOK. 26,558.00 14 MISC. CASH BOOK. 17,14,491.06 15 R.W.S.S. CASH BOOK. 2,500.00 16 N.R.E.G.S. CASH BOOK. 10,94,595.00 17 P.M.G.Y.(G.A.) CASH BOOK. 0.00

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18 3RD S.F.C. CASH BOOK. 0.00 19 K. L. GRANTS CASH BOOK. 0.00 20 MO KUDIA CASH BOOK. 0.00 21 O.B.B. CASH BOOK. 0.00 22 W.O.D.C. CASH BOOK. -40,000.00 23 G.I.A. CASH BOOK. 0.00 24 CESS GRANT CASH BOOK. 0.00 25 S.C./S.T. GRANT CASH BOOK. 0.00 26 SPL. PROBLEM FUNDS GRANT CASH BOOK. 0.00 27 RED CROSS CASH BOOK. 0.00 28 A.W.C. CASH BOOK. -20,000.00 29 IAY CONTONGENCY CASH BOOK. 3,46,000.00 30 G.G.Y. CASH BOOK. 0.00

GRAND TOTAL = 31,66,150.06

MANUALLY MAINTAINED.

1 O.L.M. CASH BOOK. 82,491.00

2 NRLM SKILL CASH BOOK. 0.00

II MANUALLY TOTAL = 82,491.00

GRAND TOTAL = 32,48,641.06

OUTSTANDING ADVANCE OF GOVT. ACCOUNT S AS ON 31.03.2016. Sl. No. Name of the Cash Book. Advance Amount (Rs.)

I II III 1 STAFF SALARY CASH BOOK. 6,61,288.03

2 TEACHERS SALARY CASH BOOK. 0.00

3 OAP/ODP/WP/NOAP. CASH BOOK. 47,77,009.00

4 M.D.M. CASH BOOK. 13,04,184.15

5 S.S.SALARY CASH BOOK. 0.00

6 N.F.B.S. CASH BOOK. 0.00

7 P.M.S. CASH BOOK. 0.00

GRAND TOTAL = 67,42,481.18

YEARWISE BREAK UP OF OUTSTANDING ADVANCE AS ON 31.03.2016

P.S. ACCOUNTS.

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Sl. No. Financial Year. Amount.

1 2 3 1 Upto 2008-09 29,01,057.33 2 2009-10 2,44,087.00 3 2010-11 46,835.00 4 2011-12 77,000.00 5 2012-13 96,391.00 6 2013-14 1,52,981.00 7 2014-15 1,97,145.00 8 2015-2016 4,18,500.00

TOTAL = 41,33,996.33

GOVT. ACCOUNTS.

Sl. No. Financial Year. Amount.

1 2 3

1 Upto 2008-09 13,51,978.18 2 2009-10 12,29,403.00 3 2010-11 3,37,100.00 4 2011-12 14,38,900.00 5 2012-13 17,67,600.00 6 2013-14 63,000.00 7 2014-15 3,34,200.00 8 2015-2016 2,92,700.00

TOTAL = 68,14,881.18

ADVANCE PAID DURING 2015-16 AND REMAINED UNADJUSTED AS ON 31.03.2016 (Non-Surcharge able):

A.Samiti Account

As could be seen from the advance position that a total sum of Rs. 4,18,500/- out of Samiti. account was paid as advance on different purposes during 2015-16 but not adjusted till 31-03-16. As per provisions of SR-509 of OTC (vol-1) and as per Rule-40 of OPSAP Rules 2002, payment of advance under any scheme is prohibited. If any advance is paid, the same shall be regularly and promptly be adjusted within one month. Thus steps may be taken for early adjustment of the advance. Till their adjustment Rs. 418500/- is kept under objection.

OUT STANDING ADVANCE IN RESPECT OF P.S. ACCOUNTS PAID DURING THE YEAR 2015-16.

Sl. No. Name of the Employee & Designation. Vr. No,/ Date. Amount. Purpose.

1 2 3 5 6 1 BIBHISAN MALLIK,PEO IAY Contingency-02/05.10.15 36,000.00 Conduct of Masson Training. 2 PRADATTA KUMAR BHUKTA, PEO IAY Contingency-02/05.10.15 36,000.00 Conduct of Masson Training. 3 JNANA RANJAN MISHRA, PEO IAY Contingency-02/05.10.15 36,000.00 Conduct of Masson Training. 4 HEMENTA KUMAR NAYAK, PEO IAY Contingency-02/05.10.15 36,000.00 Conduct of Masson Training.

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5 PRAHLLAD BHOI, PEO IAY Contingency-02/05.10.15 36,000.00 Conduct of Masson Training. 6 JAGADISH MALLIK, PEO IAY Contingency-02/05.10.15 36,000.00 Conduct of Masson Training. 7 SISIR KUMAR DASH, J.E. IAY Contingency-03/05.10.15 10,000.00 Purchase of eqipment for Massion Training.

IAY Contingency-04/05.10.15 20,000.00 Purchase of eqipment for Massion Training.

IAY Contingency-05/05.10.15 20,000.00 Purchase of eqipment for Massion Training.

IAY Contingency-06/05.10.15 20,000.00 Purchase of eqipment for Massion Training.

IAY Contingency-07/05.10.15 20,000.00 Purchase of eqipment for Massion Training.

IAY Contingency-08/05.10.15 20,000.00 Purchase of eqipment for Massion Training.

IAY Contingency-09/05.10.15 20,000.00 Purchase of eqipment for Massion Training.

T O T A L = 1,30,000.00

8 RAJENDRA KUMAR MAHAPATRA,SR.CLERK Misc.59/15.10.15 5,000.00 Miss Expenses (CASHIER).

9 Misc.63/07.11.15 14,500.00 Conduct of Youth festival at Block.

Misc.73/19.01.16 15,000.00 Organisation of Block Level Sanskrutika Festival.

T O T A L = 29,500.00

10 DHANANJAYA BISWAL, J.E. MISC.84/03.03.16 3,000.00 P.R. DIVAS/OUT OF Rs.20000.00

11 SANJIT KUMAR MISHRA, APO (MGNREGA) MGNERGS.13/30.06.15 20,000.00 Conduct of Block Level Public Hearing Meeting.

12 SMT. ANITI MAHAPATRA,BPM-OLM. MGNERGS.34/02.02.16 10,000.00 Conduct of IPPE-II Training. 13 RABIN KUMAR MALLIK, SR. CLERK. IAY-107/20.08.15 5,000.00 Purchase of P.O.L.

GRAND TOTAL = 4,18,500.00

B.Govt. Account

Similarly as could be seen from the advance position of Govt account that a total sum of Rs. 292700/- out of Govt. account was paid as advance to different Govt. servants for disbursement of OAP/ODP/NOAP during 2015-16 but not adjusted till 31-03-16. As per provisions of SR-509 of OTC (vol-1) and as per Rule-40 of OPSAP Rules 2002, payment of advance under any scheme is prohibited. Exceptions are however permitted in rural employment and poverty alleviation programs as per specific scheme guidelines approved by Government. But the same shall be regularly and promptly be adjusted within one month. Thus steps may be taken for early adjustment of the advance. Till their adjustment Rs. 292700/- is kept under objection.

OUT STANDING ADVANCE IN RESPECT OF GOVT. ACCOUNTS PAID DURING THE YEAR 2015-16.

Sl. No. Name of the Employees & Designation Vr. No./Date. Amount (Rs.) Purpose.

1 2 3 4 5

1 BRAJA BIHARI MEHERA, P.A. 07/13.05.15 (OAP) 7,200.00 O.A.P.

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2 PRADEEP KUMAR NAIK, W.E.O. 11/13.05.15 (OAP) 29,200.00 O.A.P.

30/18.12.15 (OAP) 1,27,500.00 O.A.P.

TOTAL = 1,56,700.00

3 NAMRAT SAMADARSHINI, L.S.E.O. 10/13.05.15 (OAP) 17,600.00 O.A.P.

4 SANJIT KUMAR MISHRA, APO. 12/13.05.15 (OAP) 5,200.00 O.A.P.

5 RAGHABA NANDA KHETI, PEO 13/13.05.15 (OAP) 6,000.00 O.A.P.

6 TAPAS RANJAN BISWAL, GPTA 15/13.05.15 (OAP) 28,800.00 O.A.P.

7 PRATIMA PRADHAN,M.I. 16/13.05.15 (OAP) 30,400.00 O.A.P.

8 DESHABANDHU NAIK, GPTA 17/13.05.15 (OAP) 36,800.00 O.A.P.

9 SNEHANJALI PRADHAN, J.E. RWSS. 18/13.05.15 (OAP) 4,000.00 O.A.P.

GRAND TOTAL = 2,92,700.00

ADVANCE OUTSTANDING FOR MORE THAN ONE YEAR as on 31.03.2016 (Surchargeable advance ):

As per G.O.No.2221/FD.dt .8th March 2002, any advance remained unadjusted for more than one year without having any valid reason will be treated as loss to the auditee organisation as well as to the Government and surcharge proceeding will be initiated against the officials who caused the above loss.According to the DLFA Letter No.15179/Dt.28-09-2013 regarding surcharge action & fixation of responsibility in respect of advance that remain unadjusted for more than one year and advance treated as irrecoverable. “Para 5 (v) in case of advances that remained unadjusted for more than one year or advances which are irrecoverable, both the sanctioning authority and the advance holder should be held equally responsible and surcharge action is to be suggested against them accordingly”.

It was noticed from the last audit report and subsequent adjustment position of advance during 2015-16 that a total sum of Rs.531345.00 ( Ps A/C 197145.00 +Govt A/C 334200.00/) paid as advance during 2014-15 has remained unadjusted even after a lapse of one year as on 31-03-16 and no valid reason was explained regarding such non adjustment. Hence as per the provision of Govt. Order as mentioned above the outstanding advance was a loss to the samiti and thus needs recovery from the holders of the advance. However the advance holder and the sanctioning authority were equally found responsible for such loss of samiti fund. The details of such outstanding advance are given below.

SURCHARJABLE ADVANCE OF P.S. ACCOUNTS FOR 2015-16. Advance outstanding for more than one year that was paid during the year 2014-15, but not adjusted till 31.03.2016 (P.S. A/c) Surchargeable.

Sl. No. Name of the Employees & Designation Vr. No./Date. Amount (Rs.) Purpose.

1 2 3 4 5 1 BIBHAS KUMAR CHOUDHURY, EX-CASHIER Election-65/11.11.14 1,345.00Election. NREGA-47/11.11.14 5,145.00NREGA Contingency. Misc.-143/11.11.14 92,564.00Contingency.

TOTAL = 99,054.00

2 JANAKA PATRA, HEAD CLERK. NREGA-22/04.08.14. 10,000.00Public Hearing NREGA-39/28.10.14. 10,000.00NREGA Work shop.

TOTAL = 20,000.00

3 Snehanjali Pradhan, J.E. (RWSS) TFC-04/07.04.14 15,000.00Vehicle fuel

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4 BIBHISAN MALLIL, PEO OLM-06/18.08.14 10,000.00Capacity building Training 5 BRAJA BEHARI MEHER, P.A. OLM-07/09.09.14 4,000.00NRLM, Training OLM-10/19.09.14 4,700.00NRLM, Training

TOTAL = 8,700.00

6 PURNA CHANDRA MAHARANA, DRIVER Misc.-101/22.09.14 1,391.00Vehicle fuel Misc.-155/02.12.14 10,000.00Vehicle fuel Misc.-120/06.10.14 6,500.00Vehicle fuel Misc.-126/24.10.14 7,500.00Vehicle fuel

TOTAL = 25,391.00

7 NAMRATA SAMADARSHINI, L.S.E.O. Misc.-133/05.11.14 9,000.00Youth Festival Misc.-156/02.12.14 10,000.00Sensitisation Programme.

TOTAL = 19,000.00

GRAND TOTAL = 1,97,145.00

SURCHARGEABLE ADVANCE (G0VT. A/C )

Advance outstanding for more than one year, that was paid during the year-2014-15, but not adjusted till 31.03.16 (Govt. A/c.) Surchargeable.

Sl. No. Name of the Employees & Designation Vr. No./Date. Amount (Rs.) Purpose. 1 2 3 4 5 1 PRADEEP KUMARBHUKTA,P.E.O. OAP-40/17.09.14 122900OAP FOR 08/2014. 2 NAMRATASAMADARSHINI, L.S.E.O. OAP-55/11.11.14 1932001st Payment for O.A.P. OAP-60/02.12.14 81001st Payment for O.A.P. OAP-63/16.01.15 10000Samarthya Sibir.

TOTAL = 2,11,300.00

GRAND TOTAL = 3,34,200.00

Audit observed that the system of adjustment of advance in this local institution was found to be ineffective . The BDO did not follow the guiding principles for sanction and payment of advances and their adjustment which resulted to irregular outstanding of advance amount and which cannot be admitted in audit.

On being asked the local authority failed to furnish any valid reasons for lying such a huge amount of outstanding advance for more than one year. Hence the above amount of Rs. 5,31,345/- ( Ps A/C 197145.00 +Govt A/C 334200.00/) needs recovery from the person concerned and compliance reported to audit.

P. S. Accounts Advance Adjusted during the year 2015-16, which was paid during the year 2014-15 of Harbhanga Panchayat Samiti.

Sl. Name & Designation of the Employees. Advance Adjusted Amount (Rs.) Particular. REMARKS. No. Vr. No./Date.

1 2 3 4 5 6 1 LIZA BEBERA, ACCOUNTANT O.L.M. OLM-XX/05.08.15 655.00SAMANAYA MELE. 2014-15

TOTAL = 655.00

2 BRAJA BEHARI MEHERA, P.A. Misc. J-30/07.07.15 10,000.00JAB FAIR 2014-15

TOTAL = 10,000.00

3 RAJENDRA KU. MAHAPATRA,CASHIER. Misc. J-27/07.07.15 6,150.00Vehicle Fuel. 2014-15

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Misc. J-29/07.07.15 9,588.00Vehicle Fuel. 2014-15

Misc. 34/09.07.15 15,000.00Vehicle Fuel. 2014-15

TOTAL = 30,738.00

GRAND TOTAL = 41,393.00

P. S. Accounts Advance Adjusted during the year 2015-16, which was paid during the year 2013-14 of Harbhanga Panchayat Samiti.

Sl. Name & Designation of the Employees. Advance Adjusted Amount (Rs.) Particular. REMARKS. No. Vr. No./Date.

1 2 3 4 5 6

1 PURNA CHANDRA MAHAKURA, DRIVER. Misc.J-28/07.07.15 10,334.00Vehicle Fuel. 2013-14

TOTAL = 10,334.00

Accounts Advance Adjusted during the year 2015-16, which was paid during the year 2015-16, As mentioned in remarks column (Govt. A/c) of Harbhanga Panchayat Samiti. Sl. Name & Designation of the Employees. Advance Adjusted Amount (Rs.) Particular. REMARKS. No. Vr. No./Date.

1 2 3 4 5 6 1 SJ. RAGHABA NAND KHETI, V.L.W. OAP-29/16.11.15 52,800.00Unspent amount of OAP 2007-08 2 SJ. RAGHABA NAND KHETI, V.L.W. OAP-29/16.11.15 9,800.00Unspent amount of OAP 2008-09 3 SJ. RAGHABA NAND KHETI, V.L.W. OAP-29/16.11.15 12,400.00Unspent amount of OAP 2009-10 OAP-29/16.11.15 8,400.00Unspent amount of MDM 2009-10

TOTAL = 20,800.00

SJ. RAGHABA NAND KHETI, V.L.W. OAP-29/16.11.15 39,600.00Unspent amount of OAP 2010-11 OAP-29/16.11.15 37,400.00Unspent amount of OAP 2010-11

TOTAL = 77,000.00

SJ. RAGHABA NAND KHETI, V.L.W. OAP-29/16.11.15 18,400.00Unspent amount of OAP 2011-12

GRAND TOTAL = 1,78,800.00

MONITORING OF ADVANCE:

As per provisions of SR-509 of OTC (vol-1) and as per Rule-40 of OPSAP Rules 2002, advance to contractors and executants under any scheme is prohibited. Exceptions are however permitted in rural employment and poverty alleviation programs as per specific scheme guidelines approved by Government. And same shall be regularly and promptly adjusted within one month. Further Rule 41 prescribes the procedure for giving advance as below –

1. No advance shall be given if previous advance for the same work is outstanding.

2. A second advance for any work shall not be granted until the first advance has been accounted for.

3. Money shall not be advanced unless there is reason to believe that the work for which money is required will be completed and paid for within the same financial year.

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4. Officer granting advance shall be held responsible for any over payment, which may occur in consequence.

5. The advance granted for one purpose shall not be diverted to other purpose.

6. Advance shall be regularly and promptly adjusted.

7. Any unspent balance of an advance shall be immediately refunded.

8. Payment of advance shall not be exhibited as final expenditure in cash book.

Maintenance of advance ledger

As per Rule- 42 of OPSAP Rules 2002, all advances shall be recorded in the Advance Ledger to be maintained in Form No. XI and as per Rule 43 of OPSAP Rules 2002 at the close of every quarter a list of outstanding advances shall be prepared in Form No.XII to monitor the advance.

Responsible Person for this paragraph

Slno Name Designation Adress Amount(In Rs:) 1 Bibhas Kumar Choudhury Ex-Cashier Now Sr. Clerk at Kantamal 49527.00 Ex-Cashier Panchayat Samit Dist. - Boudh 2 Janaka Patra HC Head Clerk Harbhanga P.S. Dist. 10000.00 Boudh 3 Snehanjali Pradhan JE JE RWSS Harbhanga P.S. Dist. 7500.00 RWSS Boudh 4 Bibhisana Mallik PEO PEO Harbhanga P.S. Dist. 5000.00 Boudh 5 Brajabihari Meher PA PA Harbhanga P.S. Dist. 4350.00 Boudh 6 Purnachandra Maharana Driver Harbhanga P.S. Dist. 12696.00 Driver Boudh 7 Namrata Samadarshini LSEO Harbhanga P.S. Dist. 115150.00 LSEO Boudh 8 Pradatta Ku. Bhukta PEO PEO Harbhanga P.S. Dist. 61450.00 Boudh 9 Biseswar Bhoi Ex BDO Ex-BDO Now BDO at Rajkanika 246622.00 P.S. Dist. Kendrapada 10 Nihar Ranjan Kahan Ex Ex-BDO now BDO at Boudh P.S. 19050.00 BDO Dist. Boudh

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PARA: 9 GRANTS

Harabhanga P.S. - 2015-2016

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 01-04-2015 240245407.72 87202277.40 327447685.12 147361179.00 31-03-2016 180086506.12 GRAND 240245407.72 87202277.40 327447685.12 147361179.00 180086506.12 TOTAL

Comments : Para- 9.1 :Poor utilization of Government Grants.

From the above position it is found that as much as Rs.180086506.12 was left unutilised at the end of the Financial Year 2015-16 which speaks of the dismal picture of utilisation of Govt. Grants leading to late commencement and late completion of different projects which has far reaching consequence like escalation of cost of project due to periodical revision of rates of labour and materials. In this way the bonafide purpose of different schemes was defeated and the people of this Panchayat Samiti were deprived of the fruit of the Development.

As per Rule-170 and171 of OGFR(vol-1) , grants received should be spent within same financial year in which it was received by the local authority and UC should be submitted by the end of 30th June of the subsequent year to the funding authority as well as AG, Odisha.

In this connection attention of the administrative department, the local authority and the samiti is drawn for taking tangible steps for timely utilisation of Govt. Grants by way of chalking out target oriented programmes.

Para-9.2 : Year wise break up of unspent Grants

Due to non maintenance head of account wise grant register and non updating of year wise figure of grant position after utilisation of funds, the year wise break up of unspent grants cannot be worked out.

The local authority is impressed upon to get the same figures and records d and compliance be reported.

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PARA: 10 UTILISATION CERTIFICATE

Harabhanga P.S. - 2015-2016

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 01-04-2015 613712578.47 147361179.00 761073757.47 50642792.00 31-03-2016 710430965.47 GRAND 613712578.47 147361179.00 761073757.47 50642792.00 710430965.47 TOTAL

Comments : U.C. SUBMITTED IN RESPECT OF HARABHANGA P.S. DURING THE YEAR 2015-16

Letter No./ Dated. Name of Scheme. Year of Amount of To whom U.C. Submitted. Grants. U.C.Submitted.

1 2 3 4 5 4139/03.07.15 W.O.D.C. 2011-12 18,39,544.00 Deputy Director(P&S)Boudh

4139/03.07.15 W.O.D.C. 2012-13 5,80,439.00 Deputy Director(P&S)Boudh

4140/03.09.15 W.O.D.C. 2014-15 4,40,672.00 Deputy Director(P&S)Boudh

4138/03.09.15 W.O.D.C. 2013-14 40,05,311.00 Deputy Director(P&S)Boudh

5422/26.11.15 W.O.D.C. 2011-12 6,94,663.00 Deputy Director(P&S)Boudh

5422/26.11.15 W.O.D.C. 2012-13 2,74,903.00 Deputy Director(P&S)Boudh

1243/16.03.16 W.O.D.C. 2014-15 10,36,330.00 Deputy Director(P&S)Boudh

1244/16.03.16 W.O.D.C. 2012-13 6,81,904.00 Deputy Director(P&S)Boudh

1245/16.03.16 W.O.D.C. 2015-16 48,33,817.00 Deputy Director(P&S)Boudh

1246/16.03.16 W.O.D.C. 2013-14 17,83,707.00 Deputy Director(P&S)Boudh

4163/07.09.15 Spl.Dev. Programme. 2013-14 34,29,046.00 Deputy Director(P&S)DPMU Boudh

4164/07.09.15 Spl.Dev. Programme. 2014-15 19,00,272.00 Deputy Director(P&S)DPMU Boudh

4137/03.09.15 M.P., L.A.D. 2009-10 3,67,000.00 Deputy Director(P&S)DPMU Boudh

4137/03.09.15 M.P., L.A.D. 2011-12 7,89,676.00 Deputy Director(P&S)DPMU Boudh

4137/03.09.15 M.P., L.A.D. 2012-13 22,13,957.00 Deputy Director(P&S)DPMU Boudh

4137/03.09.15 M.P., L.A.D. 2013-14 45,18,144.00 Deputy Director(P&S)DPMU Boudh

4165/07.09.15 B.R.G.F. 2013-14 40,28,748.00 P.D., P.R.P.D.P.A., Boudh.

4141/03.09.15 M.LA., LAD 2010-11 90,222.00 Deputy Director(P&S)DPMU Boudh

4141/03.09.15 M.LA., LAD 2012-13 29,88,508.00 Deputy Director(P&S)DPMU Boudh

4141/03.09.15 M.LA., LAD 2013-14 53,01,809.00 Deputy Director(P&S)DPMU Boudh

4142/03.09.15 C.C.ROAD 2013-14 72,44,435.00 P.D., P.R.P.D.P.A., Boudh.

4143/03.09.15 C.C.ROAD 2014-15 15,99,685.00 P.D., P.R.P.D.P.A., Boudh.

TOTAL= 5,06,42,792.00

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ABSTRACT.

2009-10 3,67,000.00 2010-11 90,222.00 2011-12 33,23,883.00 2012-13 67,39,711.00 2013-14 3,03,11,200.00 2014-15 49,76,959.00 2015-16 48,33,817.00

TOTAL = 5,06,42,792.00

Year wise break up of pending UC for submission

As it could be ascertained from the records and UC file made available to audit, the details of utilisation certificates submitted during the period under audit in respect of different grants relating to different year of receipt are as follow.

Year wise break up of Pending U.Cs.

Y e a r Amount. Upto 2007-08 16,30,43,339.47 2008-09 12,39,100.00 2009-10 2,25,42,604.00 2010-11 77,291.00 2011-12 12,05,42,140.00 2012-13 10,75,23,956.00 2013-14 92,57,215.00 2014-15 14,36,77,958.00 2015-16 14,25,27,362.00

GRAND TOTAL = 71,04,30,965.47

It would be seen from the above table that, the pending position of UC in respect of different grants as on 31.03.2016 is quite alarming. Hence steps may therefore be taken for submission of pending UC to proper quarter and compliance reported.

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PARA: 11 MISAPPROPRIATION & DEFALCATION

11.1 -

No Misappropriation of case was detected during the period under Audit.

PARA: 12 LOSS OF STOCK & STORE

12.1 - Loss of Stock and Store M.S. Rod -

As per rule 69 of OPSAP Rules 2002 physical verification of store shall be carried out at least once in every six month by the BDO/ ABDO and in token of his having done so, he shall record a certificate and make note of any other facts regarding excess ,shortage , unusual depreciation of stores etc. But such provision was not been followed by the local authority prior to the period under audit. Further on verification of stock register it was noticed that no stock has been shown handed over and taken over physically among the the-than store keepers. They have merely taken over the charge of stock register as furnished in the charge list. It is to be mentioned here that, handed over and taken over of stock must be reflected in stock register and duly countersigned by the head of instruction.

On verification of M.S. Rod stock register it was noticed that the following quantity of M.S. Rod was available in stock as on 31.03.15. But it was seen that without being unauthorized by the head of office the physical verification of stock was conducted by Sri Prafilla Ku. Behera, Asst Executive Engineer on dated. 20.06.2015 and recorded the certificate of verification of store with its result in the stock register in which stock balance of M.S. Rod was shown reduced after conduct of physical verification of stock by Sri Prafilla Ku. Behera, AAE on dt. 20.06.2015 and pushed the Panchayat Samiti to sustain the loss of cost of MS rod in terms of shortage detected. Thus, Samiti was put to sustain a loss of Rs. 88,548.00 which is as detailed below.

Sl. Material/Item CB as on CB as on 31.03.15 Stock as per physical Difference Stock register page on No. 31.03.15 as per as per Stock verification conducted on (Shortage of Stock) which physical verification of Audit Register Dt. 20.06.15 stock reflected 1 M.S. Rod 10mm. Q34.94 Q34.94 Q31.24 Q3.70 SRP 106 2 M.S. Rod 12mm. Q2.76 Q2.76 Q1.40 Q1.36 SRP 54 3 M.S. Rod 16mm. Q9.48 Q9.48 Q9.36 Q0.12 SRP 88 4 M.S. Rod 20mm. Q39.60 Q39.60 Q24.94 Q14.66 SRP 101 5 M.S. Rod 25mm. Q19.80 Q19.80 Q14.28 Q5.52 SRP 116

But, as to why physical verification of stock was conducted by the Asst Executive Engineer unauthorisedly and as to why he has not reported the facts to the BDO about the shortage of MS rod and merely remained silent by recording the certificate of verification of store with its result in the body of stock register since 20.06.2015 is doubtful.

As such the following person are held responsible for shortage of Stock(M.S.Rod) as detailed below.

Material/ Item Shortage stock Rate Per Qntl. Amount Person responsible

M.S. Rod 10mm. Q3.70 3950.00 14615.00 Bibhas Ku. Choudhury, SrClerk

M.S. Rod 12mm. Q1.36 3950.00 5372.00 and Prafilla Ku. Behera, AAE

M.S. Rod 16mm. Q0.12 3950.00 474.00

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Total 20461.00

M.S. Rod 20mm. Q14.66 3374.00 49463.00 Prafulla Ku. Sahu, Jr Clerk

M.S. Rod 25mm. Q05.52 3374.00 18624.00 and Prafilla Ku. Behera, AAE

Total 68087.00

G.Total 88548.00

In response to audit objection memo the local authority replied that step will be taken to recover the said amount from the person concern.

Responsible Person for this paragraph

Slno Name Designation Adress Amount(In Rs:) 1 Prafulla Ku Sahu Ex-Jr Clerk now Jr Clerk at CSO 34043.00 Boudh Dist.Boudh 2 Prafulla Kumar Behera AAE Harbhanga PS Dist Boudh 44275.00 AAE 3 Bibhas Kumar Choudhury Ex Cashier Now Sr Clerk at Kantamal 10230.00 Ex PS Dist.Boudh

PARA: 13 AUDIT OF RECEIPTS

13.1 - Interest amount of different schemes accrued in bank account

As per the guideline of the scheme the interest money of different schemes accrued in bank account is to be deposited to the granting agency or to the DRDA. It was ascertained that during the year 2015-2016 a huge amount of interest money has been earned by the PS and balance of Rs 2495936.51 which is yet to be deposited. The details are as below. The local authority is impressed upon to look into the matter, account for the interest amount in cash books and deposit the same to proper quarter as no interest amount can be spent without prior approval of the competent authority.

Bank Interest accured in different pass books of scheme and refunded to PD DRDA Boudh during year 2015-16

Sl. No. Name of the Cash Book/Scheme Bank Interest receipt Bank interest refunded to Balance Remarks during the year 2015-16 PD DRDA Boudh during the year 2015-16

1 RGPSA Cash Book 51042 0 51042

2 GIA Cash Book 364169 0 364169

3 MJBY Cash Book 4844 0 4844

4 CRF Cash Book 23940 0 23940

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5 NRLM Skill 851 0 851

6 OLM Cash Book 13560 13560 0

7 3rd SFC 173873 0 173873

8 Mo Kudia (Spl) 33196 0 33196

9 AWC Building 314339 0 314339

10 WODC 707964 0 707964

11 BRGF 260599 0 260599

12 CC Road 540554 0 540554

13 MP LAD 102295 0 102295

14 SC ST Dev. 1018795 0 1018795

15 TFC 775906 0 775906

16 Mo Kudia 268258 0 268258

17 GGY 37251 0 37251

TOTAL 4691436 13560 4677876

During exit conference the local authority agreed to look into the matter and take steps to ascertain the actual interest amount in cash books and deposit the same to proper quarter and compliance is to be reported to audit. Till then it is kept under objection..

PARA: 14 AUDIT OF EXPENDITURE

14.1 - Non production of log book of RWSS hire change vehicle, complain register and agreement paper between vehicle owner and BDO.

On scrutiny of the paid vouchers with reference to TFC cash book it was noticed that a total sum of Rs. 144470/- has been shown paid to different vehicle owners as detailed below towards hire charges vehicle in connection with maintenance of tube well in different Gram Panchayats during summer season. The local authority was asked through half margin objection memo to produce the documents as detailed below but, failed to produce before audit.

1.Agreement paper between vehicle owner and local authority in support of hire charges rate per day and period of engagement and terms and condition.

2.Publication of information in the daily news paper by the local authority for engagement of vehicle during summer season.

3.Vehicle Tax paid paper and engaged in carriage carrier.

4.Vehicle log book.

5.Complain Register from different G.P. or public regarding repairing of Tube Well.

The details of payment is given as follows :

Notice No. / Date Amount paid Name of vehicle owner to whom paid

04/16.04.15 30,000.00Ranjit Ku. Sahu

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11/13.05.15 9,870.00Biren Padhan

15/10.06.15 8,500.00 -do-

17/07.07.15 8,500.00 -do-

34/12.08.15 8,500.00 -do-

37/04.09.15 8,500.00 -do-

47/17.10.15 8,500.00 -do-

48/02.11.15 8,500.00 -do-

52/09.11.15 53,600.00 -do-

Total 1,44,470.00

In response to audit objection memo the local authority replied that, the same will be produced before the next audit. Hence Rs. 144470.00 is held under objection till the production of the same

14.2 - Non production of log book of IAY hire charge vehicle, complain register and agreement paper between vehicle owner and Local authority.

On scrutiny of the paid voucher with reference to IAY (normal) and IAY contingency cash book for the year 2015-16 it was noticed that a total sum of Rs.1,12,000.00 has been shown paid to vehicle owners as detailed below towards hire charges of IAY vehicle. The local authority was asked through half margin objection memo to produce the documents as detailed below but, failed to produce before audit.

1. Agreement paper in between vehicle owner and local authority in support of hire charges rate per day and period of engagement and terms and condition.

2.Vehicle Tax paid paper

3.Vehicle log book.

4.Publication of information in the daily news paper by the local authority for engagement of vehicle.

The details of payment is given as follows :

Vr. No. / Date Amount paid Name of vehicle owner Name of the Cash book

122/23.09.15 16,000.00Tribikram Mahakud IAY Cash book

130/14.10.15 16,000.00Tribikram Mahakud IAY Cash book

138/02.11.15 16,000.00Tribikram Mahakud IAY Cash book

11/09.12.15 16,000.00Tribikram Mahakud IAY contingency Cash book

14/09.02.16 32,000.00Tribikram Mahakud IAY contingency Cash book

16/21.03.16 16,000.00Tribikram Mahakud IAY contingency Cash book

Total 1,12,000.00

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In response to audit objection memo the local authority replied that, the same will be produced before the next audit. Hence Rs. 112000.00 is held under objection till the production of the same

14.3 - Irregular engagement of DLR in daily wages basis -

On checking of the paid voucher with reference to P.S. A/c cash book it was noticed that a total sum of Rs.46,950.00 was paid to Tapan Kumar Nayak, watchman DLR staff on daily wages basis during the year 2015-16. Though the financial status of the P.S. was not sound and no own source of income was generated, expenditure in this connection was not proper and genuine. The local authority was asked through half margin objection memo to produced the approval of Govt. in PR Deptt. or any higher authority for such engagement but failed to produced before audit.

The details of payment is given as follows :

Vr. No. / Date Name of the Cash book Amount paid

16/07.07.15 SC/ST Dev. Cash Book 4050.00

22/07.09.15 SC/ST Dev. Cash Book 3900.00

40/12.11.15 SC/ST Dev. Cash Book 5400.00

46/05.12.15 SC/ST Dev. Cash Book 5000.00

56/15.02.16 SC/ST Dev. Cash Book 5200.00

65/11.03.16 SC/ST Dev. Cash Book 5000.00

56/31.12.15 CC Road Cash Book 5400.00

38/09.10.15 WODC Cash Book 5200.00

14/20.06.15 AWC building Cash Book 3750.00

30/22.08.15 AWC building Cash Book 4050.00

Total 46950.00

In response to audit objection memo the local authority replied that, the post facto approval will be obtained from higher authority and the same will be produced before the next audit. Hence Rs. 46950.00 is held under objection till the production of the same

14.4 - Excess payment by way of calculation mistake -

On verification of paid voucher (work bill) with reference to AWC building cash book it was noticed that a sum of Rs. 271346.00 was paid to Sri Tapas Ranjan Biswal, GPTA towards construction of AWC building at Badabhurta (1st R/A bill) as net payable amount vide Vr. No. 60/28.12.15. But on scrutiny of the paid voucher (work bill) it was noticed that the total value of work done comes to Rs.275000.00 out of which sum of Rs. 29319.00 has already been paid in MGNREGA fund. Hence, Rs. 245681.00 (Rs.275000.00-Rs. 29319.00) should have the passed for payment for the said bill. But Rs.275000.00 has been shown as passed for payment amount in stead of Rs.245681.00 . As a result of which Rs. 29319.00 (Rs.275000.00 - Rs. 245681.00) was paid in excess to Sri Biswal, GPTA which needs recovery.

Responsible Person for this paragraph

Slno Name Designation Adress Amount(In Rs:)

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1 Janaka Patra HC Head Clerk Harbhanga P.S. Dist. 14659.00 Boudh 2 Nihar Ranjan Kahan Ex Ex-BDO now BDO at Boudh P.S. 14660.00 BDO Dist. Boudh

14.5 - Non-Production of Records and Register-

On verification of OAP Cash book with reference to paid voucher it was noticed that a sum of Rs. 178800.00 was Adjusted as advance adjustments towards unspent amount of advance paid earlier in favour of Sri Raghaba Nanda Kheti VLW vide Vr. No. OAP 29/16.11.15. The local authority was asked through half margin objection memo to produce the relevant documents in support of advance adjustment but failed to produced before audit. Hence Rs. 178800.00 is held under objection till it’s production

PARA: 15 AUDIT ON WORKS

15.1 - Excess payment due to excess use of M.S Rod for R.C.C work than actual requirement -

Name of the Project:- Const. of c.c. road at Rambikata Talisahi

Estimated cost.:- Rs.50,000.00

Head of Account :- MLA LAD/ 2013-14

Name of the Executants :- Sri Mahendra Mahanandia

Name of the J.E. :- Sri Kanhu Charan Swain,GPTA

Ref. to Vr. No. 15/04-06-2015 amounting to Rs. 50,000.00 (1st R/A & Final Bill)

M.B. No. 927 Page – 186 to 191

As per para 1.8.8.ofodisha design and specification of M.S. Rod , one quintal of M.S Rod is required for reinforcement of one cum of R.C.C work in respect of building work. But on scrutiny of the above noted work case record it was disclosed that more than one qtl. of M.S Rod was shown to have been used for one cum of R.C.C work which resulted excess payment. The excess use of M.S. Rod is wasteful and the said expenditure is not avoidable.

R.C.C ( 1:1.5:3) using 12 mm size hbg chips – 1.06 cum

M.S Rod required @qtl 1.00/ per cum - Qtl. 1.06

M.S Rod used as per bill - Qtl. 1.406

Excess Rod used for R.C.C work – Qtl. 0.346

Excess amount paid = (4300+241.80)=4541.78XQtl. 0.346 = Rs. 1571.00

Hence Rs. 1571.00 needs recovery from the executant which was paid in excess.

b) Excess payment by allowing VLL Charges

Further on scrutiny of the above noted work case record it was noticed that an amount of Rs. 2040.00 was allowed and paid towards VLL Charges for 12 days @ Rs.170.00 per day which is not provided in approved estimate. The work order has been issued on the basis of recommendation of Local MLA. So there is no required for engagement of VLL for supervision of the work. Further in support of payment no

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voucher no voucher could be made available with the work case record. In absence of those the payment of Rs.2040.00 towards VLL charges is not admissible in Audit and needs recovery from the Executant.

Hence a total sum of Rs.3611.00 (Rs.1571.00 +2040.00) needs recovery from the Executant and compliance be reported to audit.

In response to audit objection memo the local authority replied that step will be taken to recover the same amount from the executant in failure the following persons are held responsible

Responsible Person for this paragraph

Slno Name Designation Adress Amount(In Rs:) 1 Kanhucharan Swain GPTA Now GPTA at Kantamal 903.00 GPTA PS Dist Boudh 2 Janaka Patra HC Head Clerk Harbhanga P.S. Dist. 902.00 Boudh 3 Prafulla Kumar Behera AAE Harbhanga PS Dist Boudh 903.00 AAE 4 Nihar Ranjan Kahan Ex Ex-BDO now BDO at Boudh P.S. 903.00 BDO Dist. Boudh

15.2 - Excess payment due to excess use of M.S Rod for R.C.C work than actual requirement -

A. Name of the Project:- Const. of Kitchen –cum-Store room of Kutibari P.S. Estimated cost.:- Rs.60,000.00

Head of Account :- MDM/ 2008-09

Name of the Executant :- Sri Pradeep Ku. Ratha, JE(Deptt)

Name of the J.E. :- Sri Pradeep Ku. Ratha

Ref. to Vr. No. 08/02-02-2016 amounting to Rs. 60,000.00 (1st R/A & Final Bill)

M.B. No. 950 Page – 177 to 184

As per para 1.8.8.ofodisha design and specification of M.S. Rod , one quintal of M.S Rod is required for reinforcement of one cum of R.C.C work in respect of building work. But on scrutiny of the above noted work case record it was disclosed that more than one qtl. of M.S Rod was shown to have been used for one cum of R.C.C work which resulted excess payment. The excess use of M.S. Rod is wasteful and the said expenditure is not avoidable.

R.C.C ( 1:1.5:3) using 12 mm size hbg chips – 0.92 cum

M.S Rod required @qtl 1.00/ per cum - Qtl. 0.92

M.S Rod used as per bill - Qtl. 0.22

Excess amount paid = (3500.00+305.28)=3805.28 X Qtl. 0.22 = Rs. 837.00

Hence Rs. 837.00 needs recovery from Sri Pradeep Ku. Patra, JE which was paid in excess.

B Name of the Project:- Improvement of Badabandha High School Building at Bandhapathar

Estimated Cost.:- Rs.4,00,000.00

Head of Account :- WODC

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Name of the Executant :- Sri Goutama Pradhan , VLL

Name of the J.E. :- Sri Boushava Chandra Hota

Ref. to Vr. No. 01/09-04-2015 amounting to Rs. 2,27,025.00 (1st R/A & Final Bill)

M.B. No. 931 Page – 62 to 75

As per para 1.8.8.ofodisha design and specification of M.S. Rod , one quintal of M.S Rod is required for reinforcement of one cum of R.C.C work in respect of building work. But on scrutiny of the above noted work case record it was disclosed that more than one Qtl. of M.S Rod was shown to have been used for one cum of R.C.C work which resulted excess payment. The excess use of M.S. Rod is wasteful and the said expenditure is not avoidable.

R.C.C ( 1:1.5:3) using 12 mm size hbg chips – 12.50 cum

M.S Rod required @qtl 1.00/ per cum - Qtl. 12.50

M.S Rod used as per bill - Qtl. 0.56

Excess amount paid = 5519.13 X Q 0.56=Rs.3091.00

Hence Rs. 3091.00 needs recovery from Sri Goutam Pradhan, VLL which was paid in excess.

In response to audit objection memo the local authority replied that step will be taken to recover the same amount from the executant in failure the following persons are held responsible.

Responsible Person for this paragraph

Slno Name Designation Adress Amount(In Rs:) 1 Pradeep Kumar Patra, JE JE Harbhanga P.S. Dist. 279.00 Boudh 2 Brusabha Ch. Hota, Ex-Je Ex-JE Now AE at Sadar P.S. 1031.00 Balangir, Dist. Balangir 3 Prafulla Kumar Behera AAE Harbhanga PS Dist Boudh 1309.00 AAE 4 Nihar Ranjan Kahan Ex Ex-BDO now BDO at Boudh P.S. 1309.00 BDO Dist. Boudh

15.3 - Excess payment towards cost of M.S Rod due to adoption of higher rate

A. Name of the Project:- Completion of incomplete c.c.road at Village ,Mallikpada

Estimated Cost.:- Rs.1,00,000.00

Head of Account :- MLA LAD/2015-16

Name of the Executant :- Sri Ratikanta Dehury

Name of the J.E. :- Sri Sasir Kumar Dash

Ref. to Vr. No. 18/29-06-2015 amounting to Rs. 1,00,000.00 (1st R/A & Final Bill)

M.B. No. 942 Page – 58 to 65

On scrutiny of the above noted work case record w/r to M.B. and other connected records it was noticed that payment towards cost of M.S Rod

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was made at a higher rate than estimated rate for which Rs.1002.00 was paid in excess to the Executant which cannot be admitted in audit.

Quantity measured – Q 3.34

Estimated Rate – Rs.4500.00/ per Qtl.

Bill Rate – Rs.4800.00 / per Qtl.

Excess Rate allowed – Rs. 300.00/ per Qtl.

Excess paid = Q 3.34 X Rs. 300.00= Rs.1002.00

Hence Rs. 1002.00 is treated as loss to the Samiti and suggested recovery from the Executant.

In response to audit objection memo the local authority replied that step will be taken to recover the same amount from the executant in failure the following persons are held responsible.

Responsible Person for this paragraph

Slno Name Designation Adress Amount(In Rs:) 1 Sishir Kumar Dash, JE JE Harbhanga P.S. Dist. 251.00 Boudh 2 Prafulla Kumar Behera AAE Harbhanga PS Dist Boudh 251.00 AAE 3 Janaka Patra HC Head Clerk Harbhanga P.S. Dist. 250.00 Boudh 4 Nihar Ranjan Kahan Ex Ex-BDO now BDO at Boudh P.S. 250.00 BDO Dist. Boudh

15.4 - Excess payment by allowing VLL Charges

A. Name of the Project:- Construction of incomplete Community Centre at Mahulpali

Estimated Cost.:- Rs.50,000.00

Head of Account :- MLA LAD/2013-14

Name of the Executant :- Sri Sudhira Pradhan

Name of the J.E. :- Sri Kanchu Charan Swain, GPTA

Ref. to Vr. No. 56/25-02-2016 amounting to Rs. 50,000.00 (1st R/A & Final Bill)

M.B. No. 951 Page – 72 to 76

On scrutiny of the above work case record w/r to M.B. and other connected records it was noticed that an amount of Rs.2890.00 was allowed and paid towards VLL Charges for 17 days @ 170.00 per day which is not provided in approved estimate. The work order has been issued on the basis of recommendation of local MLA. So there is no required for engagement of VLL for supervision of the work. Further in support of payment no Voucher could be made available with the work case record. In absence of those the payment of Rs.2890.00 towards VLL charges is not admissible in audit and needs recovery from the Executant.

B. Name of the Project:- Construction of c.c. road at Harekrushnapur Goudashi.

Estimated Cost.:- Rs.50,000.00

Head of Account :- MLA LAD/2013-14

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Name of the Executant :- Sri Bhramarabana Behera

Name of the J.E. :- Sri Kanchu Charan Swain, GPTA

Ref. to Vr. No. 05/13-04-2015 amounting to Rs. 45,491.00 (1st R/A Bill)

M.B. No. 933 Page – 26 to 32

On scrutiny of the above work case record w/r to M.B. and other connected records it was noticed that an amount of Rs.2040.00 was allowed and paid towards VLL Charges for 12 days @ 170.00 per day which is not provided in approved estimate. The work order has been issued on the basis of recommendation of local MLA. So there is no required for engagement of VLL for supervision of the work. Further in support of payment no Voucher could be made available with the work case record. In absence of those the payment of Rs.2040.00 towards VLL charges is not admissible in audit and needs recovery from the Executant.

C. Name of the Project:- Construction of Community Mandap at Village Mahibahal.

Estimated Cost.:- Rs.50,000.00

Head of Account :- MLA LAD/2013-14

Name of the Executant :- Sri Aditya Pradhan

Name of the J.E. :- Sri Kanchu Charan Swain, GPTA

Ref. to Vr. No. 30/03-08-2015 amounting to Rs. 34,424.00 (2nd R/A Bill & Final Bill)

M.B. No. 902 Page – 151 to 155

On scrutiny of the above noted work case record w/r to M.B. and other connected records it was noticed that an amount of Rs.1020.00 was allowed and paid towards VLL Charges for 6 days @ 170.00 per day which is not provided in approved estimate. The work order has been issued on the basis of recommendation of local MLA. So there is no required for engagement of VLL for supervision of the work. Further in support of payment no Voucher could be made available with the work case record. In absence of those the payment of Rs.1020.00 towards VLL charges is not admissible in audit and needs recovery from the Executant.

D. Name of the Project:- Construction of c.c.road from R.D. Road to Mahakud Sahu of Narayanpur.

Estimated Cost.:- Rs.5,00,000.00

Head of Account :- Spl. Development Programme Fund/2015-16

Name of the Executant :- Sri Ashok Kumar Paradia

Name of the J.E. :- Sri Kanchu Charan Swain, GPTA

Ref. to Vr. No. 11/04-11-2015 amounting to Rs. 4,99,903.00 (1st R/A & Final Bill)

M.B. No. 951 Page – 25 to 33

On scrutiny of the above work case record w/r to M.B. and other connected records it was noticed that an amount of Rs.2640.00 was allowed and paid towards VLL Charges for 12 days @ 220.00 per day which is not provided in approved estimate. The work order has been issued on the basis of recommendation of local MLA. So there is no required for engagement of VLL for supervision of the work. Further in support of payment no Voucher could be made available with the work case record. In absence of those the payment of Rs.26400.00 towards VLL charges is not admissible in audit and needs recovery from the Executant.

In response to audit objection memo the local authority replied that step will be taken to recover the same amount from the executant in failure the following persons are held responsible.

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Responsible Person for this paragraph

Slno Name Designation Adress Amount(In Rs:) 1 Kanhucharan Swain GPTA Now GPTA at Kantamal 1898.00 GPTA PS Dist Boudh 2 Prafulla Kumar Behera AAE Harbhanga PS Dist Boudh 1898.00 AAE 3 Janaka Patra HC Head Clerk Harbhanga P.S. Dist. 1897.00 Boudh 4 Nihar Ranjan Kahan Ex Ex-BDO now BDO at Boudh P.S. 1897.00 BDO Dist. Boudh

PARA: 16 AUDIT ON UNITS / DEPARTMENT

16.1 -

No Separate Unit exist in the Auditee Institution.

PARA: 17 AUDIT ON SCHEMES / PROGRAMMES

17.1 -

Target and achievement of Schemes. The position of achievement in respect various Schemes against both physical and financial targets as per the annual action plan for the year 2015-16 as ascertained from the local authority and relevant records produced to Audit is furnished below.

Physical Achievement under the Scheme

Sl. No. Name of the Total No. of Total No. of Amount Total No. of Total No. of Total Scheme projects projects taken-up Released projects projects under Achievement in approved during during the year completed during progress during % the year 2015-16 2015-17 the year 2015-19 the year 2015-20

1 IAY 558 558 498 60 89.25

2 MO 390 390 75000.00 209 181 53.59 KUDIA(BPGY)

3 MP LAD 11 11 5010000.00 2 9 18.18

4 MLA LAD 25 25 4350000.00 11 14 44.00

5 WODC 92 92 16908958.00 18 74 19.57

6 CC Road 22 22 5706684.00 3 19 13.64

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7 3rd SFC 3 3 10138280.00 1 2 33.33

8 STSC Dev. 18 18 5939000.00 0 18 0.00

9 Spl. Prob. Fund 9 9 560000.00 0 9 0.00

10 Spl. Dev. Prog. 6 6 1500000.00 2 4 33.33 Fund

11 AWC Building 12 12 13784750.00 0 12 0.00

Financial Achieveent

Financial Achievement under the Scheme

Name of the Scheme OB As on 01.04.15 Funds released Total Funds utilized CB as on Percentage of during the year during the year 31.03.2016 Utilization 2015-16 2015-16

IAY & MO KUDIA(BPGY) 60504800.00 75000.00 60579800.00 59613986.00 965814.00 98.41

MP LAD 4665618.00 5010000.00 9675618.00 2131148.00 7544470.00 22.03

MLA LAD 11269864.00 4350000.00 15619864.00 4507068.00 11112796.00 28.85

WODC 19755586.00 16908958.00 36664544.00 11726728.00 24937816.00 31.98

CC Road 15960547.00 5706684.00 21667231.00 16721441.00 4945790.00 77.17

3rd SFC 6573433.00 10138280.00 16711713.00 4054978.00 12656735.00 24.26

STSC Dev. 35552778.00 5939000.00 41491778.00 11705969.00 29785809.00 28.21

Spl. Prob. Fund 1631823.00 560000.00 2191823.00 576770.00 1615053.00 26.31

Spl. Dev. Prog. Fund 8183817.00 1500000.00 9683817.00 5371531.00 4312286.00 55.47

AWC Building 27275844.00 13784750.00 41060594.00 10358672.00 30701922.00 25.23

From the above matrix it is noticed that the achievement of Physical target in respect of schemes were low to average and not consistent with financial achievement. The low achievement is due to non preparation of budget estimate, inadequate monitoring. the effect of low achievement on desired objective of the scheme is discussed below.

IAY

The genesis of the Indira Awaas Yojana can be traced to the programmes of rural employment, which began in the early 1980s.Construction of houses was one of the major activities under the National Rural Employment Programme ( NREP). Which began in 1980 and the Rural Landless Employment Guarantee Programme (REGP) which began in 1983. There was however, no uniform policy for rural housing in the States. For instances some states permitted only part of the construction cost to be borne from NREP/ RLEGP funds and the balance was to be met by beneficiaries from their savings or loan. On the other hand, others permitted the entire expenditure to be borne from the above fund. Further while some states allowed construction of new dwelling, others permitted renovation of existing houses of beneficiaries. As per announcement made by Govt. of India in June 1985, a part of the RLEGP Funds was earmarked for the construction of houses for SC/ STs and freed bonded labour. As a

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result Indira Awaas Yojana (IAY) was launched during the year 1985-86, as a sub-scheme of RLEGP,IAY. Therefore continued as a sub-scheme of Jawahar Rozgar Yojana (JRY). Since it's launching in April 1989. From the year 1993-94, the scope of IAY was extended to cover the below poverty line non-SC/ST families in the rural areas. Lastly IAY was de-linked from JRY and was made an Independent Scheme w.e.f. 1st January 1996.

The IAY is flagship scheme of the ministry of Rural Development to provide houses to the poor in the rural areas. It is a centrally sponsored scheme funded on cost sharing basis between the Govt. of India and the State Govt. in ratio of 75:25. Apart from the Operational Guidelines issued by the Central Govt vide letter No.GOI lt. No.J-11014/2/2012-RH, dt.4thFeb' 2013, the administrative Deptt of the state the P.R Deptt., Odisha has issued a no of letters for smooth management of the scheme. Some such instructions were issued vide Letter No. 12732/PR Dt.02.05.2013, Letter No.5007/PR,dt.18thFeb' 2013. As per the guidelines the amount maybe released in 3(Three) instalments by direct credit to the beneficiaries account. Rs.30,000.00 along with the work order in 1st instalments, Rs.35,000.00 as 2nd installments after lintel level and 3rd installments Rs.10,000.00 after roof casting/roof laying for IAP District.

MO KUDIA

Mo Kudia is flagship scheme of the State Government entirely funded by the state. The scheme includes the poor beneficiaries irrespective of their BPL Status, caste or sex. The unit cost and administration of the scheme was at per with IAY. The achievement of this block with respect to above schemes for the year 2014-15 was demanded through objection memo.

From the above information as furnished by the local authority it seemed that the physical achievement of IAY to the task for 2015-16 was only 89.25 % and the financial progress which also included the arrears was very discouraging and with an achievement of just 98.41 % of total available fund in 2015-16. Similarly the physical achievement of MO KUDIA to the task for 2015-16 was 53.59 % and the financial progress which also included the arrears was very discouraging and with an achievement of just 60% of total available fund in 2015-16. The Local authority is requested to expedite the utilization for early realization of the desired result.

Member of Parliament Local Area Development (MP LAD) :-

The scheme was announced by the Prime Minister in the parliament on 23rd December, 1993. It is a scheme fully funded by the Government of India.

The objective of the scheme is to enable MPs to recommend works of developmental nature with emphasis on the creation of durable community assets based on the locally felt needs to be taken up in their Constituencies. Right from inception of the Scheme, durable assets of national priorities viz. drinking water, primary education, public health, sanitation and roads, etc. are being created.

In 1993-94, when the Scheme was launched, an amount of Rs. 5 lakh per Member of Parliament was allotted which became Rupees one crore per annum per MP constituency from 1994-95. This was stepped up to Rs. 2 crore from 1998-99 and now it has been increased to Rs.5 crore from the financial year 2011-12.

All works to meet locally felt infrastructure and development needs, with an emphasis on creation of durable assets in the constituency are permissible under MPLADS except those prohibited in Annex-II. Expenditure on specified items of non durable nature is also permitted as per list in the Annex-IIA.

MPs are to recommend every year, works costing at least 15 per cent of the MPLADS entitlement for the year for areas inhabited by Scheduled Caste population and 7.5 per cent for areas inhabited by S.T. population.

Each MP will recommend works up to the annual entitlement during the financial year in the format at Annex-III to the concerned District Authority. The District Authority will get the eligible sanctioned works executed as per the established procedure of the State Government”.

Each MP shall recommend eligible work on the MPs letter head dully signed by the MP. Recommendations by third parties and representatives of M.Ps are not admissible and cannot be acted upon.

The work and the site ed for the work execution by the MP shall not be changed, except with the concurrence of the MP concerned, but change will not be allowed once the work has commenced and expenditure liability incurred.

The work, once recommended by the MP and sanctioned by the District Authority may be cancelled if so desired by the MP, only if the execution of the work has not commenced and the cancellation does not lead to any contractual financial liability/ cost on the Government.

Funds from Member of Parliament Local Area Development Scheme (MPLADS) can be converged with MGNREGA with the objective of creating more durable assets.

“The minimum amount sanctioned under the MPLAD Scheme for any project or work should normally not be less than Rs. 1 lakh. If, however, the District Authority is of the considered view that the work of lesser amount will be beneficial to the public at large, he/she may sanction the same, even if the cost of the work is less than Rs. 1 lakh”

The annual entitlement of Rs 5 crore shall be released, in two equal instalments of Rs 2.5 crore each, by Government of India directly to the District Authority of the Nodal District of the Member of Parliament concerned.

The District Authority and Implementing Agencies will properly maintain MPLADS accounts. District Authority will furnish Utilization Certificate every year in the form prescribed in the Guidelines (Annex- VIII) to the State Government and the Ministry of Statistics and Programme

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Implementation.

It will be the responsibility of the officers of the Implementing Agencies to regularly visit the works spots to ensure that the works are progressing satisfactorily as per the prescribed procedure and specifications and the time schedule.

The Implementing Agencies shall furnish physical and financial progress of each work to the District Authority every month with a copy to the concerned State Department. The Implementing (22) Agencies should provide the report also in the soft format. A work register should also be maintained by the implementing agencies showing details of the physical and financial progress of projects being undertaken by them. This register should also contain the details of spot visit made by the implementing agencies. Implementing Agency must inspect 100% of the works.

The Implementing Agencies shall furnish completion report/certificates and utilization certificates to the District Authority within one month of completion of the works.

Conclusion:-

It would be seen that during the financial year under audit the percentageof utilization of funds is not upto the mark. The physical achievement under MP LAD scheme during the financial year under audit is also not satisfactory. So, it is clear that the overall performance and achievement under MP LAD scheme during the financial year in this P.S. is very poor/satisfactory. The kind attention of the local authority is invited to complete the spill over project during the next financial year for making the scheme successful.

PARA: 18 MISCELLANEOUS

18.1 - Non-Production of records and registers relating to previous audit.

In spite of issue of objection memo and personal communication to produce all the records and registers those were not produced to last audit, the local authority failed to produce the same before the present audit. The BDO was apprised to look into the matter and take steps to produce the same.

18.2 - Staff Position

STAFF POSITION IN RESPECT OF HARABHANGA PANCHAYAT SAMITI AS ON 31.03.2016.

The staff position of Harabhanga P.A. As on 31.03.2016 are furnished below,; Sl. No. Name of the Post. Sanction Strenght. Men in Vacancy Position As on As on 31.03.2016. 31.03.2016. 1 2 3 4 5 1 BLOCK DV. OFFICER. 1 1 0 2 ADDL. BLOCK DEV. 1 0 1 OFFICER. 3 ASST. ENGINEER. 1 1 0 4 EXECUITIVE ENGINEER. 1 1 0 5 JUNIOR ENGINEER. 2 2 0 6 G.P.E.O. 1 0 1 7 HEAD CLERK 1 1 0 8 SENIOR CLERK 3 3 0 9 JUNIOR CLERK 1 1 0 10 P. A. 1 0 1 11 V.L.E. 18 16 2

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12 PEON 6 1 5 13 CHOUKIDAR 1 0 1 14 DRIVER 1 0 1 15 G.P. PEON 1 0 1 16 W.E.O. 1 1 0 17 S.E.O. 1 0 1 18 I.P.O. 1 0 1 19 G.P.T.A. 5 5 0 20 J.E., (R.W.S.S.) 1 1 0 21 COMPUTER 1 1 0 PROGRAMMER. 22 ADDL. COMPUTER 1 1 0 PROGRAMMER 23 A.P.O. MGNREGA 1 1 0 24 G. R. S. 18 15 3 25 NREGA ASST. 1 0 1 26 DATA ENTRY 2 0 2 OPERATOR. 27 DATA ENTRY OPERATOR, 1 1 0 (WELFARE). T O T A L = 74 53 21

18.3 - Non Handing Over of assets to the user groups

Successful implementation of a scheme lies not only in creation of assets, but also their timely handing over to the users for subsequent use. Scrutiny of case records revealed that none of the projects were handed over to the users after completion. Audit noticed that no completion report was submitted and handing over notes was also not kept in the respective work files. Had Asset Register maintained, nonhanding over of the Assets to the user group after construction could have been avoided. During exit conference the BDO is assured to handover the assets created out of Govt. grants to the user group.

18.4 - Inspection and Monitoring

For a scheme like MGNREGS, 100 percent of works were to be monitored at Block level while for BRGF and CC road schemes, the State Level Steering Committee and officers starting from Assistant Engineer of the Block to the Collector of the district were responsible for monitoring of works as per prescribed percentage (AE-100, BDO-50, APD Technical-10, PD,DRDA-10 and Collector-1 per cent ) of works in a year. Checking of Samiti records revealed deficiency in monitoring by the BDO .No record has been maintained regarding field inspections during the year 2015-16 In response to POM the BDO stated that action is being taken for inspection and monitoring of all developmental works. Less utilization of funds, non completion of various projects, non handing over of assets etc. as narrated in the previous Audit paras could have been avoided only by undertaking timely inspection and proper monitoring. During exit conference the BDO is assured to make regular Inspection and monitoring of developmental works.

18.5 - Non Auction Sale of Old and used tube well spares

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Appendix-7 (Rule 124 of OGFR) prescribes the procedure of disposal of unserviceable goods in Govt stores. The process to accounting for and maintain unserviceable sores involves waste of labour and time. There is a huge accumulation of old used tube well spare parts with the P.S as on 31.03.16. No separate stock register for the old and used spare parts has been maintained. It is only being reflected in the issue register. Due to non auction sale of the said parts in timely manner the funds that would have been generated from the sale proceeds are being reduced due to further depreciation. During exit conference tthe BDO assured to make auction sale of the old and used parts soon.

PARA: 19 AUDIT OF LOAN/DEPOSITS/CPF INCLUDING POSITIONS

19.1 - Non-remittance of Government dues

Rule-6 of OTC Vol-1 read with Rule 4 of OGFR stipulates that all moneys received or realised on behalf of Government should be deposited in full into treasury/ with the competent authority within three days of its receipt/realization. Retention of Government money/revenue outside the treasury is irregular and not permissible.But ,it was observed during the period under audit that the local authority has not adhered to the instruction and retained the Govt dues in PS account which is highly irregular. The positions of different Govt. dues of the Panchayat samiti during 2015-16 are as follows. The local authority is impressed upon to deposit the balance amount in Govt. treasury and compliance be reported to audit.

Non-Remittance of Govt. Revenue

Particulars of Revenus OB As on 01.04.15 Funds relceived during Total Deposited during the CB as on 31.03.2016 the year 2015-16 year 2015-16

PS A/c

Royalty 5613801.97 1742588.00 7356389.97 1746421.00 5609968.97

VAT 626923.00 464223.00 1091146.00 462448.00 628698.00

Labour Cess 2700380.00 1310095.00 4010475.00 2344262.00 1666213.00

Income Tax 134190.00 40952.00 175142.00 0.00 175142.00

Total 9075294.97 3557858.00 12633152.97 4553131.00 8080021.97

Govt. A/c

Royalty 49112.00 3908.00 53020.00 0.00 53020.00

VAT 2723.00 736.00 3459.00 0.00 3459.00

Labour Cess 7814.00 2551.00 10365.00 0.00 10365.00

Income Tax 10500.00 0.00 10500.00 0.00 10500.00

Total 70149.00 7195.00 77344.00 0.00 77344.00

Grand Total 9145443.97 3565053.00 12710496.97 4553131.00 8157365.97

The position of different Govt.dues of the Panchayat Samiti during 2015-16 are as above.The local authority is advised to deposit the balance amount in Govt. Treasury and compliance reported to Audit. Till than Rs.8157365.97 is held under objection

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19.2 - POSITION OF LOAN

The demand collection and balance of loans are furnished as per previous Audit report.From the previous audit report it was found that a total sum of Rs.10640.54 is outstanding for collection since long.Sincere step be taken to recover the loan and compliance reported.

Purpose of Loan Total Loan outstanding Loan disbursed Total Loan recovered during Balance as on as on 01.04.2015 during 2015-16 2015-16 31.03.2016

Irrigation 3451.69 0.00 3451.69 0.00 3451.69

Reclamation 7188.85 0.00 7188.85 0.00 7188.85

Total 10640.54 10640.54 10640.54

19.3 - NON-REALISATION OF SECURITY DEPOSIT

As per rule -65 of O.P.S.A.P. Rules 2000 and Rules- 269 of O.G.F.R. (vol.-I) the cashier, storekeeper and other subordinate staffs who are entrusted with the custody of cash or store should be required to furnish security and to execute a security bond. But it was not done as yet. The same may be ensured henceforth.

PARA: 20 RESULT OF AUDIT

20.1 - GENERAL REMARKS

Despite the codal provision the Annual Budget was not prepared by the local authority during the year under audit. Due to lack of regular monitoring, advances were remained unadjusted for long period. Due to non-preparation of Bank reconciliation bank balance in the closing balance in the cash book figure are understated/ overstated and thereby depicting inaccurate picture of cash availability which needs special attention of the local authority. Huge amount of grants are remained unspent vis-à-vis pending utilisation certificate for submission in scheme fund due to lack of internal control over financial management. In view of above facts the maintenance of accounts and records cannot said to be satisfactory.

Recommendation

The local authority may :

1. Ensure that bank reconciliation statement be worked out after end of every financial year to maintain accounts with a great deal of accuracy.

2. Ensure prompt and effective action for recoupment of outstanding advance to avoid temporary misappropriation of Govt money.

3. Ensure preparation of annual budget keeping in view the actual requirement of funds for the developmental projects.

4. Ensure that grants be spent and UC be submitted in due time.

5. Ensure that funds shall not be diverted from one scheme to another.

6. Ensure financial discipline and strengthen the monitoring mechanism.

7.Ensure that as per scheme guidelines, the assets created out of GOI grants shall be duly entered into the asset-register showing the details

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of the source of fund, date of commencement and completion of works and handing over of the assets, etc.

8. Ensure that Govt dues be remitted to proper quarter within three day of its receipt or realisation to maintain fiscal balance and fiscal space available for appropriate spendind to accelerate growth and development.

9. Ensure that all statutory records be maintained as prescribed in OPSAP Rules2002 and at the end of each month the BDO shall verify the cash balance in the chest with that of cash book and record signed and dated certificate to that effect.

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 5.1 0.00 57790278.62 0.00 0.00 0.00 2 8.1 531345.00 1242545.00 531345.00 0.00 0.00 3 12.1 88548.00 88548.00 88548.00 0.00 0.00 4 13.1 0.00 4677876.00 0.00 0.00 0.00 5 14.1 0.00 144470.00 0.00 0.00 0.00 6 14.2 0.00 112000.00 0.00 0.00 0.00 7 14.3 0.00 46950.00 0.00 0.00 0.00 8 14.4 29319.00 29319.00 29319.00 0.00 0.00 9 14.5 0.00 178800.00 0.00 0.00 0.00 10 15.1 3611.00 3611.00 3611.00 0.00 0.00 11 15.2 3928.00 3928.00 3928.00 0.00 0.00 12 15.3 1002.00 1002.00 1002.00 0.00 0.00 13 15.4 7590.00 7590.00 7590.00 0.00 0.00 14 19.1 0.00 8157365.97 0.00 0.00 0.00 Total 665343.00 72484283.59 665343.00 0.00 0.00

Audit Certificate

Cetrified that the accounts of Harabhanga P.S. for the financial year 2015-2016 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 Total

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