AUDIT REPORT 30-12-2017
LOCAL FUND AUDIT, KEONJHAR, ODISHA
CATEGORY : Panchayat Samiti,General Audit Report No : 309201/AR/2017-2018-KEONJHAR
PARA: 1 TITLE SHEET
1 Name of the Institution : Ghasipura P.S. Pre audit 2 Year of Accounts under Audit : 2016-2017 3 Name of the Local Authority during the year of A/Cs : SRI SURANJAN KUMAR SAHOO,BDO,OAS - I, JB. 31.10.11 TO 13.07.17. Name of the Local Authority at the time of Audit : 1. SRI SURANJAN KUMAR SAHOO,BDO,OAS-I,JB 31.10.11 TO 13.07.17 2. SRI UMAKANTA PARIDA,BDO, IC,OAS-I,JB. 14.07.17 TO 20.07.17 3. SRI DEBADATA MOHANTA,BDO, OAS - I, JB 21.07.17 TO CONTINUE 4 Duration of Audit : 01-07-2017 To 31-08-2017 (Mandays Consumed :- 35) 5 Name of the Auditors : PRADEEP KUMAR MISTRY - Lead Auditor(01-07-2017 to 31-08-2017) SRI SWARUP KUMAR SAHOO - Auditor(01-07-2017 to 31-08-2017)
6 Name of the Reviewing Officer : CHANDRA SEKHAR DALAI(Audit Superintendent) 7 Date of submission of report by Reviewing officer : 29-12-2017 8 Entry Conference Date : 23-06-2017 9 Exit Conference Date : 10 Name of the District Audit Officer : SRI BHUBAN KUMAR NAIK 11 Date of approval of report by District Audit Officer : 30-12-2017
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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 Measurement Books 1.07.17 2 Nos. 2 Nos. Page-22 2 Cash in hand 1.07.17 0 -- -- Cash books in PRIA-SOFT not done. 3 Miscellaneous 1.07.17 0 0 -- Receipt Books 4 Others 1.07.17 0 -- -- 5 ServicePostage 1.07.17 Rs.286.00 Rs.286.00 Page-28 Stamps
Comments Comments
Physical verification of liquid cash revealed that the physical cash balance in the Samiti as on 1.07.17 before transaction was Rs.0.00. The cash book balance on first day of audit could not be ascertained due to non maintenance of up-to-date cash book in PRIA-SOFT.
On issue of POM the local authority stated that the cash books in PRIA- SOFT have not been made up-to-date due to some technical reason. The same will be produced to audit at the time of exit conference.
The reply of the local authority was unacceptable as it was nothing but to skip the rule of law.
However audit advised that Rule 36(e) of PSAP Rule 2002 need be followed scrupulously and physical verification of the cash balance in hand may be conducted in a monthly basis, record signed and dated certificate to that effect in the cash books and compliance reported to audit.
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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 Completion Certificate Rule 80(1) Form No.-XXXV 4 Stock Register of MBs Rule 80(2) 5 Measurement Books Rule 80(1) Form No.-XXXIV 6 Execution of agreements with the Rule 74(3)(d) Form No.-XXX Contractors 7 Issue of Tender orders Rule 74(3)(d) Form No.-XXIX 8 Forms to be used by the Rule 74(1) Form No.-XXVI to XVIII Contractors for submission of Tenders 9 Stock Book Rule 71 Form No.-XXV-A 10 Register of Cheques and Drafts Rule 63 Form No.-XXIII received 11 Log Book Rule 60 Form No.-XXII 12 Stationery Account Rule 56 Form No.-XXI 13 Stamp Account Rule 56 Form No.-XX 14 Register of Advances Rule 42(1) Form No.-XI 15 Cash Book Rule 32 Form No.-X 16 Cheque Books Rule 22 17 Guard file for paid vouchers Rule 20 18 Guard file for supply Rule 18(4) 19 Order Book Rule 18(3) Form No.-VI or VII 20 Bill Register Rule 18(1) Form No.-V 21 Allotment Register Rule 11 Form No.-IV 22 Pass Books Rule 7 23 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 Execution of agreements with the Rule 74(3)(e) Form No.-XXXI other agencies other than Contractors. 3 Register of Estimates Rule 76(4) Form No.-XXXII 4 Indemnity bond executed Rule 31(3) Form No.-IX
C : List of Records/Registers not Maintained Slno List Records/Register Rules Form No 1 Register of lapsed Deposits Rule 64 Form No.-XXIV 2 Revenue Register Rule 51 Form No.-XIX 3 Register of Immovable Properties Rule 49 Form No.-XVIII 4 Appropriation of Loan Register Rule 47(1) Form No.-XVII 5 Loan Register Rule 46 Form No.-XVI 6 Register of Securities Rule 45(1) Form No.-XV 7 Deposit Ledger Rule 44 Form No.-XIII, XIV 8 Register of Outstanding Advances Rule 43 Form No.-XII 9 Permanent Advance Cash Book Rule 21 Form No.-VIII 10 Receipts for taxes Rule 6(3) Form No.-III 11 Misc. Receipts Rule 6(2) Form No.-II 12 Grant-in-Aid Register Rule 5(4) Form No.-I
D : List of Records/Registers not Required Slno List Records/Register Rules Form No
Comments Non production of Accounts Records and Registers.
The following records & registers relating to the year 2016-17 as per the provisions made in Panchayat Samiti act 1959 Odisha Panchayat Samiti Accounting
3 / 99 AUDIT REPORT 30-12-2017
Procedure Rules 2002 have not been maintained.
The local authority was asked the reasons for non-maintenance of those prescribed records in response to which it was replied that the prescribed records & registers will be maintenance in future. Non-maintenance of records results following consequences.
Sl.No. Name of the Account Register Corresponding Rules Remarks 1 Annual Budget for 2016-17 Sec.24(i) (2)of P.S.Act.1959 Non preparation of Annual Budget reduced accountability transparency & smooth financial of the PS. Budget is the statutory requirement & without the same the expenditure control mechanism will collapse. 2 Security Deposit Register Rule-44 Form Non-preparation of S.D. ledger will result failure in monitoring of S.D. refund & No-XIIIof PSAP Rule double payment to executants. 3 Property Register Rule 49 Form XVIII of PSAP Rule Non-maintenance of properties register, the exact position of the property of PS such as land, ponds, and market complexes could not be ascertained. In due course the revenue generated from such properties will be nullified. 4 Asset Register Govt. Instructions as per scheme As per instruction of Govt. the Asset Guidelines. created out of utilization of a particular scheme fund should be maintained distinctively. Without maintenance of the same the assets so generated could not be ascertained. 5 Bank Reconciliation Statement G.O.No.5302/PR Due to non-Reconciliation of the different between closing balance of all 23.04.99 pass book & also cash books the possibility of the financial fraud could not 690/F dt.21.01.2009 be avoided. Further the closing balance of the cash book will be understand or 13000/PR dt.25.07.14. overstated resulting incorrect picture of cash management. 14261/PR dt.20.05.13
Rule-33 of PSAP Rules
Besides the above the following records & registers are not produced to audit for verification.
1. Audit compliance register.
2. MPR file relating to development works for the year 2016-17.
Due to non-production of audit compliance register the exact position of outstanding audit paras waiting for settlement could not be ascertained.
Hence the local authority was suggested to produce the same before next audit.
Improper maintenance of Project cum work registers for the year 2016-17.
On scrutiny of the project cum work register for the year 2016-17, it was noticed that the register was not maintained properly. Only the list of approved projects was reflected with the estimate value only. The date of issue of work order to the executants with their signature was missing. Huge blank spaces were noticed without any reference of the project and its estimated cost.
The details of the sanction orders, release of funds under different schemes were not mentioned in the work register. Again the status of the projects (i.e. completed/In progress/Not started) showing the date of completion and date of payment of bills was not reflected in the register.
On verbal quarry it was replied by the local authority that the development Assistant will be instructed to do the needful as suggested by audit. The reply of the local authority does not provide complete answer to the them of the objection. It is the duty of the Assistant Engineer, Accounts Officer and B.D.O. of the PS to ensure the maintenance of the register for proper monitoring and supervision of the scheme fund.
Non-maintenance of the said register defeats the very purpose of the Govt. instructions, as it is the main basis for supplementing information regarding the performance of the different schemes for a specific period.
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PARA: 4 FINANCIAL POSITION
Ghasipura P.S. Pre audit - 2016-2017
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 Govt. Account 01-04-2016 1456153 10975112 12431266 62185324. 31-03-2017 6212733 31-03-2017 6499969 -2872360. 7.00 5.25 2.25 00 8.25 8.77 52 2 P.S.Account 01-04-2016 1559161 17619907 33211527 18076817 31-03-2017 1513471 31-03-2017 1334244 17922608. 99.00 7.31 6.31 0.00 06.31 97.58 73 GRAND 1704777 28595020 45642793 24295349 2134744 1984241 15050248. TOTAL 36.00 2.56 8.56 4.00 44.56 96.35 21
Comments Reasons of difference of Rs.17922608.15in respect of P.S.A/c.
1- Difference as per Para-4 of the AR No.4991/AR/2012-13,Keonjhar
(As per last year Audit Report) ------Rs.17181450.72
II- Vide Vr.No-18/30.3.13 a sum of Rs.195000.00 taken to receipt side of GP/PS
cash book without actual receipt.
(As per last year Audit Report) ------Rs.(-)195000.00
III- Less O.B was taken in P.S.A/c. On 1.4.13 than that of actual due as per C.B. on
31.3.13 of consolidated cash book.
( As per last year Audit Report)------Rs.885849.60
IV- Less O.B. was taken in P.S.A/c. On 1.4.16 than that of actual due as per C.B. on
31.3.16 of consolidated cash book. ------Rs. 50307.83
i) MGNREGA cash book.Rs.(-)26183.17
less taken 2016-17
ii)SECC cash book
not taken 2016-17. Rs. 76491.00
Total----Rs.50307.83
Grand Total------Rs.17922608.15
Reasons of difference of Rs.(-)2872360.33inrespect of Govt.A/c.
I- The reasons behind the discrepancy have not been explained in the last year
audit report
(As per last year Audit Report)------Rs.4583506.30
II- Excess O.B. was taken in Govt. A/c. on 1.4.13 than that of actual as per C.B. on
31.3.13 cash book.
5 / 99 AUDIT REPORT 30-12-2017
(As per last year Audit Report) ------Rs.(-)7455866.91
III- Less O.B. was taken in Govt.A/c. On 1.4.16 than that of actual due as per C.B. on 31.3.16 of consolidated cash book----Rs. 0.28
Sikshya Sahayak cash book
As on 31.3.16—(Rs.0.28) which was
not taken in O.B 2016-17.
Grand Total------Rs.(-)2872360.33
Para.4.1
Details of Closing Balance as per Cash Book as on 31.3.2017 P.S.A/C. Sl.No Name of the cash book In cash In Bank In Total
Treasury 1 SDP 0.00 974921.00 0.00 974921.00 2 CESS 0.00 7822229.00 0.00 7822229.00 3 BRGF 0.00 4076403.00 0.00 4076403.00 4 NRLM 0.00 348027.75 0.00 348027.75 5 TFC 0.00 2888850.00 0.00 2888850.00 6 MADA 0.00 9019986.28 0.00 9019986.28 7 C.C.ROAD 0.00 2781250.00 0.00 2781250.00 8 BKSS 0.00 182632.02 0.00 182632.02 9 AWC BUILDING 0.00 7007477.66 0.00 7007477.66 10 TSC 0.00 548409.71 0.00 548409.71 11 PPD 0.00 1673528.28 0.00 1673528.28 12 ST/SC 0.00 1030599.61 0.00 1030599.61 13 GP/PS ROAD 0.00 19006.00 0.00 19006.00 14 Natural Calamity 0.00 1620258.52 0.00 1620258.52 15 AABY 0.00 7656.00 0.00 7656.00 16 NRHM 0.00 141219.51 0.00 141219.51 17 RGPSA 0.00 190221.00 0.00 190221.00 18 BPGY 0.00 57668.14 0.00 57668.14 19 IAP 0.00 22293876.78 0.00 22293876.78 20 SFC 0.00 10290867.00 0.00 10290867.00 21 SPF 0.00 1355445.59 0.00 1355445.59 22 MLALAD 0.00 8255115.77 0.00 8255115.77 23 MPLAD 0.00 6873403.93 0.00 6873403.93 24 MGNREGA 0.00 322734.72 0.00 322734.72 25 P.S.Misc. 0.00 700148.00 0.00 700148.00 26 GGY 0.00 20638983.10 0.00 20638983.10 27 IAY 0.00 17035927.83 0.00 17035927.83 28 Election 2756.00 397874.75 0.00 400630.75 29 P.L.Account 0.00 0.00 4867020.63 4867020.63 TOTAL:- 2756.00 128554720.95 4867020.63 133424497.58 GOVT.A/C. Sl.No Name of the cash book In cash In Bank In Total
Treasury 1 Staff Salary & Contingency. 0.00 7614.26 0.00 7614.26 2 OAP/ODP/NOAP 1500.00 51048075.13 0.00 51049575.13 3 MDM 0.00 13143123.38 0.00 13143123.38 4 PMS 0.00 799386.00 0.00 799386.00 TOTAL:- 1500.00 64998198.77 0.00 64999698.77 GRAND TOTAL:- 4256.00 193552919.72 4867020.63 198424196.35
P.S.A/c.------Rs. 128557476.95
P.L.A/c.------Rs. 4867020.63
6 / 99 AUDIT REPORT 30-12-2017
Govt.A/c.------Rs. 64999698.77
Total:-----Rs.198424196.35
Para.4.2 Maintenance of Flexi Account instead of Saving Bank Account.
As per letter No.35425/F dated. 12.10.2012, all departments were asked to instruct the implementing agencies which are authorized to keep the central share and state share or only central share of the centrally sponsored plan scheme in bank account to keep them in flexi accounts, so that higher interest accrued from scheme funds can be ploughed back to expand the coverage of the scheme without affecting fund flow for the scheme.
The reason for not a biding by above instruction and non maintenance of flexi accounts was asked through issue of audit objection memo where the BDO replied”Bank authorites will be consulted for maintenance of Flexi Account”. The local authority is advised to abide by the above instruction of Finance Department as parking of money in flexi account will augment the income of the Samiti.
7 / 99 AUDIT REPORT 30-12-2017
PARA: 5 DETAILS OF CLOSING BALANCE AS PER BANK PASS BOOKS & CASH BOOK BANK BALANCE FIGURE
Ghasipura P.S. Pre audit - 2016-2017
Slno Name of the Bank A/C No. Closing Closing Closing Closing Difference(In Remarks Balance Date Balance in Pass Balance in Balance in Rs:)(A-B) As on Book(In Rs:) (A) Bank Date Bank as (dd/mm/yyyy) Cash Book mentioned in (dd/mm/yyyy) Cash Book(In Rs:) (B) 1 All Pass Books 0000 01-04-2016 201721837.78 31-03-2017 193552919.72 8168918.06 GRAND TOTAL 201721837.78 193552919.72 8168918.06
Reconciliation Para.5 Details of Closing balance as per Bank Pass book & Cash book Bank
Balance figure.
Sl. Name of A/C.No. Closing Balance in Pass Closing Balance in Cash Difference Remarks Book(As on 31.3.17) Book(As on 31.3.17) No. the Bank Rs.(A-B) 1 All Pass Boo0k 0000 201720828.78 193552919.72 -8167909.06 GRAND TOTAL:- 0000 201720828.78 193552919.72 -8167909.06 Reconciliation
Criteria :
1. G.O.No.5203/PR Deptt. Dt.23.4.1999. The bank reconciliation should be
Made on monthly basis.
2. G.O.No.690/F dt.21.01.2009. It is the statutory responsibility of the
Institutions to analyse the closing balance & prepare the detail
reconciliation statement of the difference between closing balance of
cash book & pass book.
3. G.O.No.13000/P.R.Deptt. dt.25.07.2014 & G.O.No.14261/P.R.Deptt.
dt.20.05.2013. States that a certificate regarding reconciliation of the
difference between cash book & pass book figure should be done by the
local authority/Accounts Officer/Head Clerk-Cum-Accountant.
4. OPSAP(2002) Rule-33—States that the pass book/account statement
Should be compared by the P.S. official with the entries of the cash book in
order to ensure all remittances/transactions date wise.
5. Commission-cum-Secretary, P.R.Department has given instruction vide
office order No.13000/P.R. dt.25.07.2012 to minimize the number of Bank
accounts as per as practicable. As per the order one account should be
operated for one scheme only. But in violation of the Govt. Guidelines more
than one bank account are being operated for one scheme. About Nos of
Bank accounts are in the name of B.D.O. in different Banks.
8 / 99 AUDIT REPORT 30-12-2017
The instructions given in the above orders need be followed hence forth
and compliance reported to audit.
The reconciliation statement of bank accounts could not be produced to audit as per the above rules & Govt. orders. However the present audit took much strain & worked out the reason of difference between the bank position as per cash book and actual pass book balance occurred during the year – 2016-17. The details are given below :-
Details of Bank Balance as per Cash Book as on 31.3.2017 P.S.A/C. Sl.No. Name of the Cash Book. Bank 1 SDP 974921.00 2 CESS 7822229.00 3 BRGF 4076403.00 4 NRLM 348027.75 5 TFC 2888850.00 6 MADA 9019986.28 7 C.C.ROAD 2781250.00 8 BKSS 182632.02 9 AWC BUILDING 7007477.66 10 TSC 548409.71 11 PPD 1673528.28 12 ST/SC 1030599.61 13 GP/PS ROAD 19006.00 14 Natural Calamity 1620258.52 15 AABY 7656.00 16 NRHM 141219.51 17 RGPSA 190221.00 18 BPGY 57668.14 19 IAP 22293876.78 20 SFC 10290867.00 21 SPF 1355445.59 22 MLALAD 8255115.77 23 MPLAD 6873403.93 24 MGNREGA 322734.72 25 P.S.Misc. 700148.00 26 GGY 20638983.10 27 IAY 17035927.83 28 Election 397874.75 29 P.L.Account 0.00 TOTAL:- 128554720.95 GOVT. A/C. Sl.No. Name of the Cash Book. Bank 1 Staff Salary & Contingency. 7614.26 2 OAP/ODP/NOAP 51048075.13 3 MDM 13143123.38 4 PMS 799386.00 TOTAL:- 64998198.77 GRAND TOTAL:- 193552919.72
Details of actual Pass Book position as on 31.3.2017.
Sl.No Name of the Bank A/C.No. O.B. as on 1.4.16 C.B. as on 31.3.17 Name of the cash Remarks book 1 BOI,Ghasipura 540210210000061 19608841.26 22198945.37IAP-PS 2 BOI,Ghasipura 540210210000124 0.00 21800885.85GGY-PS 3 HDFC,Ghasipura 50100010998739 9214993.01 141219.51NRHM-PS 4 United Bank of 1834010005289 7340.00 7656.00AABY-PS India,Anandapur(Ghasipura) 5 BOI,Ramachandrapur 541410210000017 1620258.52 1620258.52Natural calamity-PS 6 BOI,Ghasipura 540210210000063 19006.00 19006.00GP/PS Road-PS 7 HDFC,Anandapur 50100034812462 2727111.59 1558553.59SPF-PS 8 BOI,Ramchandrapur 541410210000004 1241742.53 1022827.61ST/SC-PS 9 BOI,Ramchandrapur 541410210000003 3028128.28 1695406.95PPD-PS 10 BOB,Anandapur 52710100001678 580797.00 0.00PPD-PS
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11 UBI,Anandapur 1834010062480 1403402.00 190221.00RGPSA-PS 12 SBI,Ghasispura 32383198008 12013796.00 14320494.14SFC-PS 13 SBI,Anandapur 30720986884 6092543.00 2649245.00TFC-PS 14 UBI,Ghasipura 1834010003322 301983.00 7822229.00Cess-PS 15 HDFC,Ghasipura 50100026153657 2370956.00 1007477.00SDP-PS 16 SBI,Ghasipura 32712577244 0.00 814.00NRLM/OLM-PS 17 UBI,Ghasipura 1834010094063 0.00 0.00NRLM/OLM-PS 18 BOI,Ramchandrapur 541410110000394 488110.00 297621.75NRLM/OLM-PS 19 SBI,Ghasipura 35099085129 67032.00 70429.00NRLM/OLM-PS 20 BOI,Ramchandrapur 541410100009044 0.00 0.00BRGF-PS 21 SBI,Ghasipura 34301659380 4588985.00 4228785.00BRGF-PS 22 UBI,Anandapur 1834010061047 4532264.00 2781250.00CCRoad-PS 23 BOI,Ghasipura 540210210000118 182632.02 188171.06BKSS-PS 24 UBI,K.D.Pal 462602010002279 10447.96 10836.96MADA-PS 25 U-Co, Ghasipura 31580110011362 9967569.84 1019188.32MADA-PS 26 BOI,Ramchandrapur 541410100004682 13464268.77 8283070.72MLALAD-PS 27 BOB,Ghasipura 52710100002434 4237229.00 6447411.00MPLAD-PS 28 BOI,Ramchandrapur 541410100004681 3451382.11 737665.68MPLAD-PS 29 UBI,Ghasipura 1834010006699 521914.71 548409.71TSC/IHHL-PS 30 IOB,Anandapur 262201000000694 9287797.00 7150933.83DFID,AWC Building-PS 31 BOI,Ghasipura 540210200014991 600979.53 441265.75MGNREGA-PS 32 SBI,Ghasipura 33001782899 258051.70 405874.75Election-PS 33 SBI,Ghasipura 33853849981 275759.00 0.00BPGY(Mo-Kudia)-PS Closed on 14.7.16
Merged with A/c.No.4538,SBI,Ghasi pura 34 SBI,Ghasipura 33853854538 3760079.64 1390.64BPGY(Mo-Kudia)-PS 35 BOI,Ghasipura 540210210000119 13454.88 14002.72BPGY(Mo-Kudia)-PS 36 KCCB,Ghasipura 13075001173 84491.00 76491.00SECC-PS Cash book not shown in consolidate 2016-17 37 SBI,Ghasipura 33853835638 26203927.19 19713808.19IAY(N)-PS As on 28.3.17 38 SBI,Ghasipura 32421145758 2015676.00 513385.00IAY(N)-PS AS on 25.3.17 39 HDFC,Ghasipura 50100030848808 653570.64 10127.64IAY(Spl.)-PS As on 1.1.17 40 OGB,Batto 201010200005698 0.00 0.00IAY(N)-PS As on 2.7.14 41 SBI,Ghasipura 35327424624 300000.00 6912691.00IAY(Adm.)-PS As on 25.3.17 42 BOI,Ghasipura 540210200007612 2682365.80 1205554.07Misc.-PS 43 BOI,Ghasipura 540210100015668 969.00 1009.00RTI-Govt. As on 4.02.17 44 BOI,Ghasipura 540210210000025 12764193.06 13282790.29MDM-Govt. 45 SBI,Anandapur 31071220740 760685.00 799386.00PMS-Govt. As on 25.3.17 46 BOI,Ghasipura 540210200011780 40524079.47 50479827.68OAP/ODP-Govt. 47 BOI,Ramachandrapur 541410110000393 0.00 0.00OAP/ODP(NFBS) Closed on 1.4.14 48 BOI,Ghasipura 540210200009565 43452.24 45221.48SSA-Govt. Cash book not shown in consolidate 2016-17 49 SBI,Anandapur 11378041311 0.00 0.00Staff Salary-Govt. Not Produced TOTAL : - 201972264.75 201721837.78
Reconciliation between Cash Book and Pass Book Balance.
1. P.S.Cash Books(Consolidated)------Rs. 128554720.95
2. Govt.Cash Books(Consolidated)------Rs. 64998198.77
Total:------Rs.193552919.72
Actual Bank Balance as on 31.3.17------Rs.201721837.78
Difference ------Rs. -8168918.06
The B.D.O. is once again requested to take effective steps for reconciliation of above discrepancy to avoid possibility of missing credit by banks as well as misappropriation of funds by other means and compliance reported to audit.
However the reason of discrepancies arise during the year under audit is furnished below.
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1 A/c.No.540210210000061,BOI,Ghasipura(IAP Cash Book) Sl. Opening Balance as on 1.04.16 Closing Balance as on 31.03.17
No. As per Pass Book 19608841.26 22198945.37 As per Cash Book 17502505.00 22293876.78 Difference 2106336.26 -94931.41
As per Cash Book as on 31.3.17 22293876.78 Add. Difference in Opening Balance 2106336.26 Amount debited from pass book on 2.4.16,4.4.16 & 5.4.16 for the year 2015-16 2190967.00 expenditure. Amount not deducted from pass book during 2016-17 10248.00 Bnk charges debited from pass book but not debited from cash book 52.67 As per pass book as on 31.03.17 22198945.37
2 A/c.No.540210210000124,BOI,Ghasipura(GGY Cash Book) As per Pass Book 0.00 21800885.85 As per Cash Book 0.00 20638983.10 Difference 0.00 1161902.75
As per Cash Book as on 31.3.17 20638983.10 Add. Difference in Opening Balance 0.00 Amount booked in cash book but not debited from pass book during the year 1161907.00 2016-17 Vr.No.245/31.3.17 Rs. 20000.00 Drawn on 3.4.17 Vr.No.246/31.3.17 Rs.183124.00 Drawn on 3.4.17 Vr.No.247/31.3.17 Rs.183124.00 Drawn on 3.4.17 Vr.No.243/31.3.17 Rs.456020.00 Drawn on 6.4.17 Vr.No.244/31.3.17 Rs.319639.00 Drawn on 7.4.17 Rs.1161907.00 Excess Bank charges shown in the cash book than actual against 4.25 Vr.No.248/31.3.17 fron 20.5.16 to 31.3.17
As per pass book------Rs.3531.15
Shown in cash book----Rs.3526.90
Rs. 4.25 As per pass book as on 31.03.17 21800885.85
3 A/c.No.540210210000063,BOI,Ghasipura(GP/PS Road Cash Book) As per Pass Book 19006.00 19006.00 As per Cash Book 19006.00 19006.00 Difference 0.00 0.00
4 A/c.No.50100010998739,HDFC,Ghasipura(NRHM Cash Book) As per Pass Book 9214993.01 141219.51 As per Cash Book 7563255.51 141219.51 Difference 1651737.50 0.00
As per Cash Book as on 31.3.17 141219.51 Add difference in Opening Balance. 1651737.50 Amount credited to pass book during 2015-16, but credited to cash book during 1551852.00 2016-17.
Vr.No.1/30.3.17 Rs. 151852.00----1.10.15
Vr.No.2/30.3.17 Rs.1500000.00----31.3.16
Total:-Rs.1651852.00
Bank charges debited from pass book, but not shown in cash book on dt.1.4.16. 114.50 As per pass book as on 31.03.17 141219.51
11 / 99 AUDIT REPORT 30-12-2017
5 A/c.No.1834010005289,United Bank of India,Anandapur,Ghasipura(AABY Cash Book) As per Pass Book 7340.00 7656.00 As per Cash Book 7340.00 7656.00 Difference 0.00 0.00
6 A/c.No.541410210000004,BOI,Ramchandrapur(ST/SC Cash book) As per Pass Book 1241742.53 1022827.61 As per Cash Book 1251742.53 1030599.61 Difference -10000.00 -7772.00
As per cash booik as on 31.3.17 1030599.61 Add difference in Opening Balance. -10000.00 Amount debited from cash book vide Vr.No.6/29.3.17, but not debited from pass 2228.00 book towards cess deposit As per pass book as on 31.03.17 1022827.61
7 A/c.No.50100034812462,HDFC,Anandapur(SPF Cash book) As per Pass Book 2727111.59 1558553.59 As per Cash Book 2727111.59 1355445.59 Difference 0.00 203108.00
As per cash booik as on 31.3.17 1355445.59 Amount book, but not debited from pass book during the year 2016-17 203223.00
Vr.No.18/27.3.17 Rs. 12600.00 Drawn on dt.3.4.17
Vr.No.19/31.3.17 Rs.190623.00 Drawn on dt.3.4.17
Tota:-Rs.203223.00
Bank charges not deducted from cash book on dt.18.7.16 115.00 As per pass book as on 31.03.17 1558553.59
8 A/c.No.52710100001678,BOB,Ghasipura (PPD Cash book)
A/c.No.541410210000003,BOI,Ramchandrapur(PPD Cash Book) As per Pass Book A/c.No. 580797.00 0.00 52710100001678,BOB,Ghasipura As per Pass Book 3028128.28 1695406.95 A/c.No.541410210000003,BOI,Ramcha ndrapur Total as per pass book 3608925.28 1695406.95 As per cash book 3507034.28 1673528.28 Difference 101891.00 21878.67
As per cash book as on 31.3.17 1673528.28 Add difference in Opening Balance 101891.00 Amount debited from pass book A/c.No.003 on dt.4.4.16 expenditure for the year 114110.00 2015-16 Bank charges deducted from the pass book on dt.22.4.16, but not deducted from 26.33 cash book during 2016-17 Amount booked, but not debited from pass book during the year 2016-17 21905.00
Vr.No.15/dt.28.3.17 Rs.19684.00 Drawn on dt.6.4.17
Vr.No.16/dt.31.3.17 Rs. 2221.00 Drawn on dt.24.4.17
Total:- Rs.21905.00 Bank interest credited to pass book A/c.No.1678, but credited to cash book during 12219.00 the year 2015-16
Dated.19.4.16 Rs.10474.00
Dated.28.4.16 Rs. 1745.00
Total:- Rs.12219.00
12 / 99 AUDIT REPORT 30-12-2017
As per pass book as on 31.03.17 1695406.95
9 A/c.No.1834010062480,UBI,Anandapur(RGPSA Cash book) As per Pass Book 1403402.00 190221.00 As per Cash Book 1403402.00 190221.00 Difference 0.00 0.00
10 A/c.No.32383198008,SBI,Ghasipura(SFC Cash Book) As per Pass Book 12013796.00 14320494.14 As per Cash Book 12013796.00 10290867.00 Difference 0.00 4029627.14
As per cash book as on 31.3.17 10290867.00 Add difference in Opening Balance 0.00 Amount booked vide Vr.No.75/dt.24.3.17 drawn on dt.13.4.17. 134307.00 Excess amount debited from pass book 2.86 than actual on dt.7.4.16 towards release of SD Rs.2.86, but not deducted from cash book Actual Rs.5000.00 pass book Rs.5002.86=Excess Rs.2.86 Chq.No.798994/dt.7.4.16 Grants credited in pass book A/c.No.008 during 2016-17, but not credited in cash 3588388.00 book during 2016-17.
On dt.23.11.16---Rs.1764488.00 SFC Grant
On dt.1.12.16------Rs. 300000.00 SFC Grant
On dt.1.12.16------Rs. 200000.00 SFC Grant
On dt.1.12.16------Rs. 200000.00 SFC Grant
On dt.1.12.16------Rs. 200000.00 SFC Grant
On dt.1.12.16------Rs. 150000.00 SFC Grant
On dt.1.12.16------Rs. 150000.00 SFC Grant
On dt.1.12.16------Rs. 200000.00 SFC Grant
On dt.11.1.17------Rs. 300000.00 NREGA building Grant
On dt.17.2.17------Rs. 111300.00 C.P.Salary
On dt.10.3.17------Rs. 12600.00 C.P.Salary
Total:--Rs. 3588388.00 Bank Interest credited in pass book during 2016-17, but not credited in cash book 306935.00 during 2016-17
On dt.25.12.16-----Rs.140181.00
On dt.25.03.17-----Rs.166754.00
Total:--Rs. 306935.00 As per pass book as on 31.03.17 14320494.14
11 A/c.No.30720986884,SBI,Anandapur(TFC Cash Book) As per Pass Book 6092543.00 2649245.00 As per Cash Book 6184443.00 2888850.00 Difference -91900.00 -239605.00
As per cash book as on 31.3.17 2888850.00 Add difference in Opening Balance -91900.00 Amount debited from pass book on 2.4.16,19.4.16 & 18.5.16 for the expenditure -234129.00 during 2015-16 Add amount booked vide +31584.00
13 / 99 AUDIT REPORT 30-12-2017
Vr.No.14/29.3.17---- Rs.16500.00 Drawn on 15.4.17
Vr.No.17/31.3.17---- Rs. 1827.00 Drawn on 25.4.17
Vr.No.16/31.3.17---- Rs. 5230.00 Drawn on 25.4.17
Vr.No.15/31.3.17---- Rs. 8027.00 Drawn on 26.4.17
Total:--Rs.31584.00 Add Amount credited to pass book, but not taken to cash book. +54840.00
25.12.2016—Rs.28724.00 Interest money.
25.03.2017---Rs.26116.00 Interest money.
Total:-Rs.54840.00 As per pass book as on 31.03.2017. 2649245.00
12 A/c.No.1834010003322,United Bank of India,Ghasipura(Cess Cash Book) As per Pass Book 301983.00 7822229.00 As per Cash Book 622131.00 7822229.00 Difference -320148.00 0.00
As per cash book as on 31.3.17 7822229.00 Add difference in Opening Balance -320148.00 Add Double receipt during 2014-15 against Vr.No.233/31.3.15(Reconciliationvide +333900.00 Vr.No.1/30.4.16. 08.06.16----Rs.7815.00 Bank interest Vr.No.1/30.4.16 -13752.00
12.12.15----Rs.5937.00 Nank interest -do- 1/30.4.16 AS per pass book as on 31.03.2017. 7822229.00
13 A/c.No.50100026153657,HDFC,Ghasipura,UnitedBankof
India,Ghasipura(Cess Cash Book) As per Pass Book 2370956.00 1007477.00 As per Cash Book 2370956.00 974921.00 Difference 0.00 32556.00
As per cash book as on 31.3.17 974921.00 Add difference in Opening Balance 0.00 Amount booked vide Vr.No.23/29.3.17 Drawn on 3.4.17 32556.00 AS per pass book as on 31.03.2017. 1007477.00
14 A/c.No.32712577244,SBI,Ghasipura,(NRLM Cash Book)
A/c.No.1834010094063,United Bank of India,Ghasipura(OLM/NRLM Cash Book)
A/c.No.541410110000394,BOI,Ramchandrapur(OLM/NRLM Cash Book)
A/c.No.35099085129,SBI,Ghasipura(NRLM/OLM Cash Book) As per Pass Book,A/c.No.77244 0.00 814.00 As per Pass Book, A/c.No.94063 0.00 0.00 As per Pass Book, A/c.No.00394 488110.00 297621.75 As per Pass Book ,A/c.No.85129 67032.00 70429.00 Total as per Pass Book as on 31.3.17 555142.00 368864.75 As per Cash Book 534331.00 348027.75 Difference 20811.00 20837.00
As per cash book as on 31.3.17 348027.75 Add difference in Opening Balance 20811.00 Double debit shown towards Bank charges A/c.No.00394,BOI,Ramchandrapur 26.00 against Vr.No.7/25.3.17 & 21.8.15, Rs.26.00(Both 2015-16 & 2016-17) AS per pass book as on 31.03.2017 368864.75
15 A/c.No.541410210000017,BOI,Ramchandrapur(Natural Calamity(Cash Book)
14 / 99 AUDIT REPORT 30-12-2017
As per Pass Book 1620258.52 1620258.52 As per Cash Book 1620258.52 1620258.52 Difference 0.00 0.00
16 A/c.No.541410100009044,BOI,Ramchandrapur,(BRGF Cash Book)
A/c.No.34301659380,SBI,Ghasipura,(BRGF Cash Book) As per pass book, A/c.No. 0.00 0.00 09044BOI,Ramchandrapur As per pass book, A/c.No. 4588985.00 4228785.00 9380SBI,Ghasipura. Total as per Pass Book 4588985.00 4228785.00 As per Cash Book 4263548.00 4076403.00 Difference 325437.00 152382.00
As per cash book as on 31.3.17 4076403.00 Add difference in Opening Balance 325437.00 Amount debited from pass book on 4.4.16 for the expenditure during 2015-16 -185100.00 Bank charges debited from pass book on dt.5.1.17, but not debited from cash 230.00 book during 2016-17 Unclassified amount to be reconciled by the local authority 11815.00 As per pass book as on 31.3.17 4228785.00
17 A/c.No.1834010061047,UnitedBankof India,Anandapur(Ghasipura)(C.C.Road Cash Book) As per Pass Book 4532264.00 2781250.00 As per Cash Book 4300278.00 2781250.00 Difference 231986.00 0.00
As per cash book as on 31.3.17 2781250.00 Add difference in Opening Balance 231986.00 Amount debited from A/c.No.61047 dt.23.4.16 for the expenditure during 2015-16 -231986.00 As per pass book as on 31.3.17 2781250.00
18 A/c.No.540210210000118,BOI,Ghasipura(BKSS Cash Book) As per Pass Book 182632.02 188171.06 As per Cash Book 182632.02 182632.02 Difference 0.00 5539.04
As per cash book as on 31.3.17 182632.02 Add difference in Opening Balance 0.00 Amount credited to pass book on 8.11.16,but not taken to cash book. 1878.24 Un-classified amount credited to pass book of Rs.3660.08 3660.08
due to non-production of up-to-date pass book. Hence the amount to be reconciled by the local authority. As per pass book as on 31.3.17 188171.06
19 A/c.No.462602010002279,UBI,K.D.Pal(MADA Cash Book)
A/c.No.31580110011362,U-Co,Bank,Ghasipura(MADA Cash Book) As per pass book, A/c.No.2279 10447.96 10836.96 As per pass book, A/c.No.11362 9967569.84 9019188.32 Total as per Pass Book 9978017.80 9030025.28 As per cash book 9968367.80 9019986.28 Difference 9650.00 10039.00
As per cash book as on 31.3.17 9019986.28 Amount credited to pass book, but not taken to cash book during 2016-17, 10091.00 towards Interest.
Dt.2.4.16 – Rs.9702.00 Interest
Dt.7.4.16 – Rs. 69.00 Interest
Dt.4.7.16 – Rs. 105.00 Interest-
15 / 99 AUDIT REPORT 30-12-2017
Dt. 10.16 –Rs. 107.00 Interest
Dt. 3.01.17-Rs. 108.00 Interest
Total:- Rs.10091.00 Bank charges on 24.8.15 A/c.No.2279,UBI,K.D.Pal. -52.00 As per pass book as on 31.3.17 9030025.28
20 A/c.No.541410100004682,BOI,Ramchandrapur(MLALAD Cash Book)
As per Pass Book 13464268.77 8283070.72 As per Cash Book 13480987.77 8255115.77 Difference -16719.00 27954.95
As per cash book as on 31.3.17 8255115.77 Add difference in Opening Balance -16719.00 Amount debited from pass book on dt.2.4.16 for the expenditure during 2015-16 -67881.00 Excess amount booked in cash book than actual from A/c.No.4682 of +20.00 BOi,Ramchandrapur on dt.13.2.17 vide chq.no.48264/13.2.17 towarks payment to Tukuna Jena,Executant against Vr.No.42/102.17
Actual due Rs.31446.00
Shown Rs.31466.00
Excess Rs.20.00 Bank charges debited from pass book, but not debited from cash book during -215.00 2016-17
27.6.16 Rs.17.25
22.7.16 Rs. 5.75
8.8.16 Rs.28.75
12.8.16 Rs.31.05
14.9.16 Rs.17.25
27.9.16 Rs.17.25
6.10.16 Rs. 5.75
5.12.16 Rs.17.25
13.1.17 Rs.17.25
13.1.17 Rs.17.25
18.1.17 Rs.17.25
9.3.17 Rs. 5.75
20.3.17 Rs.17.25
Total:- Rs.215.05 Amount book expenditure during 2016-17, but debited during 2017-18 vide 112750.00
Vr.No.48/29.3.17 Rs.66145.00 Drawn on 6.4.17
Vr.No.49/31.3.17 Rs.46605.00 Drawn on 3.4.17
Total:--Rs.112750.00 As per pass book as on 31.3.17 8283070.72
21 A/c.No.52710100002434,BOB,Ghasipura(MPLAD Cash Book)
16 / 99 AUDIT REPORT 30-12-2017
A/c.No.541410100004681,BOI,Ramchandrapur(MPLAD Cash Book) As per pass book, 4237229.00 6447411.00 A/c.No.2434,BOB,Ghasipura As per pass book, 3451382.11 737665.68 A/c.No.4681,BOI,Ramachandrapur Total as per Pass Book 7688611.11 7185076.68 As per cash book 7604011.11 6873403.93 Difference 84600.00 311672.75
As per cash book as on 31.3.17 6873403.93 Amount booked, but not debited from pass book during 2016-17 311667.00 A/c.No.4681,BOI,Ramchandrapur
Vr.No.27/27.3.17 Rs.281607.00 Drawn on 3.4.17
Vr.No.28/27.3.17 Rs. 30060.00 drawn on 6.4.17
Total:- Rs.311667.00 Excess amount debited in cash book than actual in +5.75 A/c.No.4681,BOI,Ramachandrapur vide Vr.No.30/31.3.17
21.4.16 Rs. 25.19
26.9.16 Rs. 2.87
7.10.16 Rs. 17.25
14.12.16Rs. 17.25
13.2.17 Rs. 2.87
Actual as
Per pass
Book:-- Rs.65.43
Cash book
Shown Rs.71.18
Vr.No.30/
31.3.17
Excess
Booked Rs. 5.75 As per pass book as on 31.3.17. 7185076068
22 A/c.No.1834010006699,UBI,Ghasipura(TSC/IHHL Cash Book) As per Pass Book 521914.71 548409.71 As per Cash Book 521914.71 548409.71 Difference 000 0.00
23 A/c.No.262201000000694,Indian Overseas Bank,Anandapur(DFID AWC Building Cash Book) As per Pass Book 9287797.00 7150933.83 As per Cash Book 9287797.00 7007477.66 Difference 0.00 143456.17
As per cash book as on 31.3.17 7007477.66 Add difference in opening balance 0.00 Amount booked expenditure vide Vr.No.20/17.8.16,but not debited from pass 159986.00 book during 2016-17 Amount credited in pass book on 6.2.17 towards Interest, but not taken to cash 152160.00 book during 2016-17 Bank charges not deducted from cash book 161.19
17 / 99 AUDIT REPORT 30-12-2017
28.10.16 Rs.17.16
10.11.16 Rs. 6.06
13.12.16 Rs.29.26
7.1.17 Rs.30.26
2.2.17 Rs.34.30
9.2.17 Rs.17.16
24.3.17 Rs.20.93
31.3.17 Rs. 6.06
Total:- Rs.161.19 Unclassified amount to be reconciled by the local authority. 151443.36 As per pass book as on 31.3.17 7150933.83
24 A/c.No.540210200014991,BOI,Ghasipura(MGNREGA Cash Book) As per Pass Book 600979.53 441265.75 As per Cash Book 0.00 322734.72 Difference 0.00 118531.03
As per cash book as on 31.3.17 322734.72 Add difference in opening balance 0.00 Amount credited to pass book on dt.27.4.16, but not credited in cash book. 8820.00 Amount debited in pass book on dt.20.7.16 & 21.2.17, but not debited in cash 5450.00 book during 2016-17. Unclassified amount to be reconciled by local authority. 104261.03 As per pass book as on 31.3.17. 441265.75
25 A/c.No.33001782899,SBI,Ghasipura(Election Cash Book) As per Pass Book 258051.70 405874.75 As per Cash Book 258051.70 397874.75 Difference 0.00 8000.00
As per cash book as on 31.3.17 397874.75 Add difference in opening balance 0.00 Amount book expenditure during 2016-17, but Drawn during 2017-18, 8000.00 Vr.No.10/27.3.17 Rs.8000.00 Drawn on 7.4.17. As per pass book as on 31.3.17. 405874.75
26 A/c.No.33853849981,SBI,Ghasipura(BPGY/Mo-Kudia Cash Book)
A/c.No.33853854538,SBI,Ghasipura(BPGY/Mo-Kudia Cash Book)
A/c.No.540210210000119,BOI,Ghasipura(BPGY/Mo-Kudia Cash Book) As per pass book, 275759.00 0.00 A/c.No.9981,SBI,Ghasipura As per pass book, 3760079.64 1390.64 A/c.No.4538,SBI,Ghasipura As per pass book, 13454.88 1402.72 A/c.No.0119,BOI,Ghasipura Total as per Pass Book 4049293.52 15393.36 As per cash book 3565367.14 57668.14 Difference 483926.38 -42274.78
As per cash book as on 31.3.17. 57668.14 Add difference in opening balance. 483926.38 Amount yet to be reconciled by local authority. 526201.56 As per pass book as on 31.3.17. 15393.36
27 A/c. No.540210200007612,BOI,Ghasipura(P.S.Misc. cash book) As per Pass Book 2682365.80 1205554.07 As per Cash Book 1175695.24 700148.00
18 / 99 AUDIT REPORT 30-12-2017
Difference 1506670.56 505406.07
As per cash book as on 31.3.17. 700145.00 Add difference in opening balance. 1506670.56 Amount debited from pass book on dt.2.4.16 for the expenditure during 2015-16 15071.00 Bank charges debited from pass book in different date, but not debited in cash 293.75 book during 2016-17.
8.4.16 Rs.122.52
12.4.16 Rs. 2.86
20.16 Rs. 2.86
4.5.16 Rs. 2.86
9.6.16 Rs. 2.87
11.7.16 Rs. 2.87
1.8.16 Rs. 5.75
9.8.16 Rs. 2.87
3.9.16 Rs. 2.87
3.9.16 Rs. 2.87
20.9.16 Rs. 2.87
6.10.16 Rs. 2.87
24.10.16 Rs. 2.87
28.10.16 Rs. 2.87
25.11.16 Rs. 2.87
25.11.16 Rs. 2.87
1.12.16 Rs. 2.87
5.12.16Rs.102.35
23.1.17 Rs. 2.87
16.2.17 Rs. 5.75
16.3.17 Rs. 2.87
28.3.17 Rs. 5.75
31.3.17 Rs. 2.87
Total.Rs.293.75 Bank interest accrued during 2016-17, but not credited in cash book during 31477.26 2016-17. On 8.11.16 Rs.16739.74
On 4.2.17 Rs.14737.52
Total:--Rs.31477.26 Amount credited in pass book, but not credited in cash book 42247.00
8.4.16 Rs.15687.00
20.4.16 Rs.22000.00
23.6.16 Rs. 960.00
19 / 99 AUDIT REPORT 30-12-2017
3.8.16 Rs. 900.00
3.8.16 Rs. 900.00
3.8.16 Rs. 900.00
3.8.16 Rs. 900.00
Total:--Rs. 42247.00 Amount debited from pass book, but not debited in cash book during 2016-17 84624.00
20.4.16 Rs. 9900.00
29.3.17 Rs.22620.00
30.3.17 Rs.52104.00
Total:--Rs.84624.00 Unclassified amount yet to be reconciled by local authority. 975000.00 As per pass book as on 31.3.17 1205554.07
28 A/c.No.13075001173,KCCB,Ghasipura(SECC Cash Book) As per Pass Book 84491.00 76491.00 As per Cash Book( NB:- Not shown 0.00 0.00 during 2016-17) Difference 84491.00 76491.00 As per cash book. 0.00 0.00 The local authority is instructed to show the SECC cash book in Consolidate cash book during 2017-18 & pass book & cash book to be reconciled by local authority under compliance reported.
29 A/c.No.540210210000025,BOI,Ghasipura,(MDM Cash Book) As per Pass Book 12764193.06 13282790.29 As per Cash Book 12764193.06 13143123.38 Difference 0.00 139666.91
As per cash book as on 31.3.17 13143123.38 Add difference in opening balance 0.00 Bank interest credited to pass book on dt.4.2.17, but not credited to cash book 132582.91 during 2016-17 Amount booked, but not debited from pass boo0k during 2016-17 Vr.No.2/31.3.17 7084.00 Rs.7084.00 Drawn on 12.4.17. As per pass book as on 31.3.17. 13282790.29
30 A/c.No.31071220740,SBI,Anandapur(PMS Cash Book) As per Pass Book 760685.00 799386.00 As per Cash Book 760685.00 799386.00 Difference 0.00 0.00
31 A/c.No.540210200011780,BOI,Ghasipura(OAP/ODP cash book)
A/c.No.541410110000393,BOI,Ramchandrapur(OAP/ODP cash book) As per pass book, A/c.No.11780 40524079.47 50479827.68 As per pass book, A/c.No.00393 0.00 0.00 Total As per pass book 40524079.47 50479827.68 As per cash book 3901405.20 51048075.13 Difference 36622674.27 -568247.45
As per cash book as on 31.3.17. 51048075.13 Add difference in opening balance. 36622674.27 Amount yet to be reconciled by local authority. 37190921.72 As per pass book as on 31.3.17. 50479827.68
32 A/c.No.540210200009565,BOI,Ghasipura(SSA cash book)(NB:-Not taken 2016-17) As per Pass Book 43452.24 45221.48 As per Cash Book(NB;- Not taken 0.00 0.00 2016-17)
20 / 99 AUDIT REPORT 30-12-2017
Difference 43452.24 45221.48
As per cash book as on 31.3.17. 0.00 Bank interest credited in pass book during 2016-17 1769.24
5.5.16 Rs.428.57
4.8.16 Rs.442.42
8.11.16 Rs.446.87
4.2.17 Rs.451.38
Total:- Rs.1769.24
The local authority is instructed to show the SSA cash book in Consolidate cash book during 2017-18 & pass book & cash book to be reconciled by local authority under compliance reported. As per pass book as on 31.3.17 45221.48
33 A/c.No.33853835638,SBI,Ghasipura(IAY Cash Book)
A/c.No.32421145758, SBI,Ghasipura(IAY Cash Book)
A/c.No.50100030848808,HDFC,Ghasipura, (IAY Cash Book)
A/c.No.201010200005698,OGB,Batto, (IAY Cash Book)
A/c.No.35327424624, SBI,Ghasipura(IAY Cash Book) As per pass book A/c.No.35638 26203927.19 19713808.19 As per pass book A/c. No. 45758 2015676.00 513385.00 As per pass book A/c.No. 48808 653570.64 10127.64 As per pass book A/c.No. 05698 0.00 0.00 As per pass book A/c.No. 24624 300000.00 6912691.00 Total as per pass book. 29173173.83 27150011.83 As per cash book 25278157.83 17035927.83 Difference 3895016.00 10114084.00
As per cash book as on 31.3.17. 17035927.83 Add difference in opening balance 3895016.00 Amount yet to be reconciled by the local authority. 6219068.00 As per pass book as on 31.3.17. 27150011.83 Besides the above the pass books relating to IAY,BPGY,Misc. OAP/ODP, MGNREGA,AWC(DFID) & BRGF cash books could not be checked properly due to the following reasons.
1) In the pass book the names of the beneficiaries were not mentioned in all cases.
2) In cash book, in so many cases the amount booked in a bunch manner. The detail list of the beneficiaries against a bunch of vouchers was not available to audit for checking.
3) So many vouchers were not produced to audit.
4) The upto date pass books relating to IAY,BPGY,OAP,BRGF & Misc. cash books were not produced.
Basing on the above circumstances, the pass books relating to the aforesaid schemes were verified presuming the amount only.
The reason of difference not worked out as follows need be reconciled. Till then Rs.45182370.75 is kept under objection.
IAY cash book Rs.6219068.00
BPGY cash book Rs. 526201.56
OAP/ODP cash book Rs.37190921.72
P.S.Misc cash book Rs. 975000.00
MGNREGA cash book Rs. 104261.03
21 / 99 AUDIT REPORT 30-12-2017
DFID cash book Rs. 151443.36
BKSS cash book Rs. 3660.08
BRGF cash book Rs. 11815.00
Total:- Rs.45182370.75
Para.5.2 Non-credit of bank interest by the BM,BOI, Ghasipura, against
A/c.No.00124 of GGY Cash Book.
On scrutiny of the bank account pass book in respect of GGY scheme cash book for the year2016-17, it was noticed that, the GGY A/c. No.540210210000124, of BOI, Ghasipura open on dt.23.9.2015, with a balance of Rs.0.00 on dt. 12.05.16, a sum of Rs.30609165.00 has been credited against ltr.No.277 st.4.5.2016 towards GGY Grant again on dt.3.11.2016, a sum of Rs.36837830.00 has been credited by the PD,DRDA, Keonjhar towards GGY Grant. But no interest has been credited for the period from 12.05.2016 to 12.05.2017 only Rs.32035.00 interest money credited to the above account on dt.19.05.2017(Rs.30057.00 & Rs.1978.00) on dt.20.05.2017 to the above account by the bank.
On issue of objection memo the BM,BOI,Ghasipura, Credited Rs1188108.00 towards interest money in GGY A/c. No.0124 of BOI, Ghasipura on dt.3.08.2017.
22 / 99 AUDIT REPORT 30-12-2017
PARA: 6 STOCK POSITION
Ghasipura P.S. Pre audit - 2016-2017
Slno Material/ Item Opening Receipt Issued Closing As per stock Remarks Balance Balance As per register Audit 1 A.C.Sheet 1.7m long 1 0 0 1.00 1 As per last A.R. The stock balance is running since long. 2 A.C.Sheet 2m long 3 0 0 3.00 3 As per last A.R. The stock balance is running since long. 3 Hume Pipe 1 0 0 1.00 1 As per last A.R. The stock balance is running since long. 4 Colours 2 0 0 2.00 2 As per last A.R. The stock balance is running since long. 5 MDM Rice 451.67 0 0 451.67 451.67 As per last A.R. The stock balance is running since long.
Comments Comments
The above mentioned stock registers could not be produced to audit for verification. Thus the figures have been taken on the basis of last audit report.
It would be seen from the above table that the stock of Hume pipe, M.D.M Rice, Q.C.Sheets etc. are running since long. Due to the non utilization. the quantity of such items is degrading day by day. Hence the local authority is advised to utilize the the stock before it become unusable. It is also advised that regular physical verification of different stock items should be done to verify the physical existence of such stock by appropriate authority.
Maintenance of dead stock register:--
As per Rule 106 of O.G.F.R. an inventory of dead stock should be maintained in all Government offices in form OGFR-6 showing the number received the number disposed of (by transfer, sale, loss etc.) and the balance in hand for each kind of article.
Further as per Rule 106(iii) of OGFR the inventory should be checked by the competent administrative authority once a year and certificate of the result check recorded.
No such register have been maintained in respect of Ghasipura P.S.Hence the B.D.O. is advised to maintain the same and produce to next audit for verification.
The B.D.O.is advised to verify the stock physically to ascertained the present status of different stocks especially that of Rice and result there off need be reported to the District Audit Officer, Local Fund Audit, Keonjhar as early as possible. He is also advised to conduct physical verification of different building materisls and other stock at least a year and record the result of physical verification in the concern stock register and compliance reported.
23 / 99 AUDIT REPORT 30-12-2017
PARA: 7 INVESTMENT
Ghasipura P.S. Pre audit - 2016-2017
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 01-04-2016 0.00 0.00 0.00 0.00 31-03-2017 0.00 31-03-2017 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 : Comments.
No investment register maintained for the year 2016-17 was produced to audit. However basing on the last & previous audit report it was ascertained that no such investment was made during the year 2016-17.
The local authority was requested to maintain the investment register in respect of this Panchayat Samiti and produce the same to next audit.
24 / 99 AUDIT REPORT 30-12-2017
PARA: 8 ADVANCE
Ghasipura P.S. Pre audit - 2016-2017
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 01-04-2016 P.S.Accou 11165828 7450.00 11173278.8 391270.0 31-03-201 10782008 31-03-201 8049158. 2732850. nt. .83 3 0 7 .83 7 83 00 2 01-04-2016 Govt.Acco 25561543 4271300. 29832843.2 7204600. 31-03-201 22628243 31-03-201 22644230 -15986.72 unt. .28 00 8 00 7 .28 7 .00 GRAND TOTAL 36727372 4278750. 41006122.1 7595870. 33410252 30693388 2716863. .11 00 1 00 .11 .83 28
Comments : Comments:-
An abstract position of advance in respect of P.S.A/c. during the year 2016-17 is furnished below.
1) Advance outstanding as on 1.4.2016. Rs.11165828.83
2) Advance paid during 2016-17 Rs. 7450.00
3) Total Rs.11173278.83
4) Advance adjusted during 2016-17 Rs. 391270.00
5) Advance outstanding as on 31.3.17(As per audit)Rs.10782008.83
6) Advance outstanding as on 31.3.17 Rs. 8049158.83
(as per Cash Book)
7) Difference. Rs. 2732850.00
Reason of difference in respect of P.S.A/c.
1) As per last & previous year Audit Report
No.252981/A.R./2016-17 discrepancy
described in Para.8 Rs. 2632850.00
2) Less opening balance shown in PRIA-SOFT
(MGNREGA) Cash Book 2016-17. Rs. 100000.00
Actual OB:- Rs.173034.00
Shown in PRIA-SOFT Rs. 73034.00
Less shown :- Rs.100000.00
The above discrepancy of Rs.2732850.00 in P.S.A/c. Rs.2632850.00 is described in para.8 of the previous audit report & Rs.100000.00 is less opening balance shown than actual in PRIA-SOFT (MGNREGA) Cash book for the year 2016-17. But no action has been yet been taken for reconciliation of above discrepancy. However it is once again requested to reconcile the same immediately & compliance report.
Govt.A/c.
25 / 99 AUDIT REPORT 30-12-2017
An abstract position of advance in respect of Govt.A/c. during the year 2016-17 is furnished below.
1) Advance outstanding as on 1.4.2016. Rs.25561543.28
2) Advance paid during 2016-17 Rs. 4271300.00
3) Total Rs.29832843.28
4) Advance adjusted during 2016-17 Rs. 7204600.00
5) Advance outstanding as on 31.3.17(As per audit)Rs.22628243.28
6) Advance outstanding as on 31.3.17 Rs.22644230.00
(as per Cash Book)
7) Difference. Rs. - 15986.72
Reason of difference in respect of Govt.A/c.
The above discrepancy of Rs.15986.72 in Govt. Account is described in Para.8 of previous audit report. But no action has been yet been taken for reconciliation of above discrepancy. However it is once again requested to reconcile the same immediately & compliance report.
Comments.
It would be seen from above table that an extent of Rs.33410252.11 remain unadjusted as on 31.3.2017. Early steps need be taken for an early adjustment and compliance reported to audit.
Para.8.1 Details of Cash Book wise outstanding advance as on 31.3.2017 in respect of P.S.A/C.
Sl.No. Name of the Cash Book O.B.as on 1.4.16 Advance paid during Total Advance adjusted Advance outstanding 2016-17 during 2016-17 as on 31.3.17 1 2 3 4 5 6 7 1 NRHM 391270.00 0.00 391270.00 391270.00 0.00 2 TFC 9000.00 0.00 9000.00 0.00 9000.00 3 AWC(DFID) 50000.00 0.00 50000.00 0.00 50000.00 4 Election 8950.00 7450.00 16400.00 0.00 16400.00 5 MGNREGA 73034.00 0.00 73034.00 0.00 73034.00 6 P.S.Misc.(Own sources) 7900724.83 0.00 7900724.83 0.00 7900724.83 Total:- 8432978.83 7450.00 8440428.83 391270.00 8049158.83 Details of Cash Book wise outstanding advance in respect of Govt. Account as on 31.3.2017. 1 Staff Salary 36540.00 0.00 36540.00 0.00 36540.00 2 OAP/ODP/NOAP/WP 24503990.00 4271300.00 28775290.00 6690600.00 22084690.00 3 MDM 1037000.00 0.00 1037000.00 514000.00 523000.00 Total:- 25577530.00 4271300.00 29848830.00 7204600.00 22644230.00 Para.8.2
Details of outstanding advance basing on the previous Audit Report in respect of P.S. and Govt. Account furnished below.
Sl. Name & Amount paid Purpose of Advance adjusted Outstanding as Remarks designation of advance on 31.3.17 No. staff Vr.No./Date Amount Vr.No./Date Amount 1 2 3 4 5 6 7 8 9 A. TFC Cash Book 1 Mayadhar 194/TFC/12.3.13 9000.00 Organisation of 9000.00 Naik,GPEO P.R.Divas O.B=9000.00 0.00 9000.00 B Election Cash Book 1 Mayadhar 2/Election/13.4.1 1500.00 Election 1500.00 Naik,GPEO 5 Expenditures 2 Mayadhar 10/Election/25.1. 7450.00 Election 7450.00 Naik,GPEO 16 Expenditures 2016-17 3 Mayadhar 5/Election/25.1.1 7450.00 Election 7450.00 Naik,GPEO 7 Expenditures for(BLOs Prize Money)
26 / 99 AUDIT REPORT 30-12-2017
OB=8950.00 0.00 16400.00 C. Misc. Cash Book 1 Mayadhar 121/Misc./12.3.13 17475.00 Election 17475.00 Naik,GPEO Expenditures 2 Sandip Kumar 218/Misc.30.3.15 16700.00 Organisation of 16700.00 Parija,MI NFSA Camp. 3 Mayadhar 116/Misc./7.1.12 5000.00 Election 5000.00 Naik,GPEO Expenditures 4 Mayadhar 120/Misc./31.1.12 35720.00 Election 35720.00 Naik,GPEO Expenditures 5 Mayadhar 121/Misc./31.1.12 5000.00 Election 5000.00 Naik,GPEO Expenditures 6 Mayadhar 124/Misc./24.2.12 10000.00 Election 10000.00 Naik,GPEO Expenditures Unclassified O.B. Prior to 1.4.14 8202099.83 J-1/31.3.17 191270.00 OB=8291994.83 J-2/31.3.17 200000.00 8291994.83 391270.00 7900724.83 D. MGNREGA Cash Book. 1 Sasmita 854/MGNREGA/3 40000.00 Imp. Of Road 40000.00 Hembrum,GPTA 1.3.10 from Sunatan Giri to J.K.Road /R.561/06-07 2 Sukanta Naik,JE Prior to 1.4.14. 100000.00 100000.00 3 Staff Prior to 1.4.14. 33034.00 33034.00
OB=173034.00 173034.00 E. DFID Cash Book. 1 Sasmita 5/RIDP/25.3.11 50000.00 Constn.of LAC 0.00 50000.00 Hembrum,GPTA Building at OB=50000.00 Ramchandrapur, C/R.No.614/10-1 1. Grand Total of OB=8532978.83 7450.00 391270.00 8149158.83 P.S.A/C. Govt. A/C. A MDM Cash Book – 2011-12 1 Arttatarana 16/MDM/13.6.11 22000.00 Remuneration of J-1/MDM/31.3.17 22000.00 0.00 Khatua,CRCC Cook & Helper for 2/11 & 3/11. 2 Ramesh 17MDM/13.6.11 28000.00 Remuneration of J-1/MDM/31.3.17 28000.00 0.00 Ch.Behera,CRCC Cook & Helper for . 2/11 & 3/11. 3 Chandramani 18/MDM/13.6.11 20000.00 Remuneration of J-1/MDM/31.3.17 20000.00 0.00 Jena,CRCC Cook & Helper for 2/11 & 3/11. 4 Paramananda 19/MDM/13.6.11 33000.00 Remuneration of J-1/MDM/31.3.17 30000.00 3000.00 Rout,CRCC Cook & Helper for 2/11 & 3/11. 5 Swarnaprava 20/MDM/13.6.11 30000.00 Remuneration of J-1/MDM/31.3.17 30000.00 0.00 Pattnaik,CRCC Cook & Helper for 2/11 & 3/11. 6 Ananta Chandra 21/MDM/13.6.11 22000.00 Remuneration of J-1/MDM/31.3.17 22000.00 0.00 Bhuyan,CRCC Cook & Helper for 2/11 & 3/11. 7 Bijay Ku. 22MDM/13.6.11 28000.00 Remuneration of J-1/MDM/31.3.17 28000.00 0.00 Ojha,CRCC Cook & Helper for 2/11 & 3/11. 8 Hadibandhu 23/MDM/13.6.11 30000.00 Remuneration of J-1/MDM/31.3.17 30000.00 0.00 Sahoo,CRCC Cook & Helper for 2/11 & 3/11. 9 Nihar Ranjan 24/MDM/13.6.11 26000.00 Remuneration of J-1/MDM/31.3.17 26000.00 0.00 Rout,CRCC Cook & Helper for 2/11 & 3/11. 10 Mayadhara 25/MDM/13.6.11 26000.00 Remuneration of J-1/MDM/31.3.17 26000.00 0.00 Sahoo,CRCC Cook & Helper for 2/11 & 3/11.
27 / 99 AUDIT REPORT 30-12-2017
11 Dillip 26/MDM/13.6.11 26000.00 Remuneration of J-1/MDM/31.3.17 26000.00 0.00 Ku.Das,CRCC Cook & Helper for 2/11 & 3/11. 12 Muralidhar 27/MDM/13.6.11 28000.00 Remuneration of J-1/MDM/31.3.17 28000.00 0.00 Muduli,CRCC Cook & Helper for 2/11 & 3/11. 13 Manmath 28/MDM/13.6.11 30000.00 Remuneration of J-1/MDM/31.3.17 30000.00 0.00 Ghadei,CRCC Cook & Helper for 2/11 & 3/11. 14 Surendra 29/MDM/13.6.11 26000.00 Remuneration of J-1/MDM/31.3.17 26000.00 0.00 Ku.Bhuyan,CRC Cook & Helper for C 2/11 & 3/11. 15 Kalpataru 30/MDM/13.6.11 46000.00 Remuneration of J-1/MDM/31.3.17 46000.00 0.00 Nath,CRCC Cook & Helper for 2/11 & 3/11. 16 Surendranath 31/MDM/13.6.11 28000.00 Remuneration of J-1/MDM/31.3.17 28000.00 0.00 Jena,CRCC Cook & Helper for 2/11 & 3/11. 17 Mamata Manjari 32/MDM/13.6.11 18000.00 Remuneration of J-1/MDM/31.3.17 18000.00 0.00 Panda,CRCC Cook & Helper for 2/11 & 3/11. 18 Pradeep 130/MDM/12.3.12 10000.00 Constn.of 0.00 10000.00 Ku.Samal,GPTA Kitchen-cum-stor e.C/R.No.
892/09-10. OB=477000.00 477000.00 464000.00 13000.00 MDM Cash Book- 2012-13. 1 Sri Sukanta 104/MDM/30.11.1 50000.00 Constn.of P-02/MDM/31.3.1 50000.00 0.00 Ku.Nayak,JE. 2 Kitchen-cum-stor 7 e at Baripal Pry.School.C/R.N o.881/09-10 Total. 50000.00 50000.00 0.00 Unclassified O.B. 31.3.2011 510000.00 510000.00 OB=561000.00 560000.00 50000.00 510000.00 Total 1037000.00 514000.00 523000.00 O.B=1037000.00 B OAP Cash Book – 2009-10 1 Rasananda 11/OAP/13.4.09 47000.00 Daradipal GP for 0.00 47000.00 Sethy,PEO 3/09 Rasananda 31/OAP/14.5.09 47000.00 Daradipal GP for 0.00 47000.00 SethyPEO 4/09 Rasananda 77/OAP/11.6.09 42200.00 Daradipal GP for 0.00 42200.00 Sethy,PEO 5/09 Rasananda 113/OAP/14.7.09 41800.00 Daradipal GP for 0.00 41800.00 Sethy,PEO 6/09 Rasananda 155/OAP/14.10.0 42800.00 Daradipal GP for 0.00 42800.00 Sethy,PEO 9 9/09 Rasananda 253/OAP/26.1. 98000.00 Daradipal GP for 0.00 98000.00 Sethy,PEO 12/09 10 Rasananda 324/OAP/31.3.10 45800.00 Daradipal GP for 0.00 45800.00 Sethy,PEO 1/10 Rasananda 455/OAP/31.3.10 45800.00 Daradipal GP for 0.00 45800.00 Sethy,PEO 2/10 Total:- 322200.00 0.00 322200.00 2 Ghanashyam 68/OAP/11.6.09 43000.00 Deogaon GP for 43000.00 Barik,PEO 5/09 Ghanashyam 92/OAP/19.6.09 44800.00 Deogaon GP for 44800.00 Barik,PEO 6/09 Ghanashyam 143/OAP/12.8.09 42200.00 Deogaon GP for 42200.00 Barik,PEO 9/09 Ghanashyam 84/OAP/10.6.10 400.00 Deogaon GP for 400.00 Barik,PEO 5/10 Total:- 130400.00 0.00 130400.00 3 Niranjan 473/OAP/31.3.10 -1000.00 Saladei GP -1000.00
28 / 99 AUDIT REPORT 30-12-2017
Sha,PEO for 2/10 Excess
adjusted
491/OAP/31.3.10 Total:- -1000.00 0.00 -1000.00 Sub Total:- 451600.00 0.00 451600.00 OAP Cash Book- 2010-11 4 Pramod 78/OAP/10.6.10 800.00 Tarimul GP for R-3/OAP/5.5.16 2600.00 -400.00 Excess Ku.Sahoo,GRS adjustment of 5/10 Excess adjusted. Rs.400.00 than actual. Pramod 297/OAP/12.11.1 1000.00 Tarimul GP for R-3/OAP/5.5.16 Ku.Sahoo,GRS 0 10/10 Excess adjusted. Pramod 357/OAP/13.1.11 400.00 Tarimul GP for R-3/OAP/5.5.16 Ku.Sahoo,GRS 12/10 Excess adjusted. Total:- 2200.00 2600.00 -400.00 5 Niranjan 173/OAP/13.8.10 1000.00 Saladei GP 0.00 1000.00 Sha,PEO for 7/10
Total:- 1000.00 0.00 1000.00 6 Rasananda 7/OAP/13.4.10 44200.00 Daradipal GP for 0.00 44200.00 Sethy,PEO 5/10 Rasananda 48/OAP/14.5.10 51600.00 Daradipal GP for 0.00 51600.00 Sethy,PEO 4/10 Rasananda 82/OAP/10.6.10 51600.00 Daradipal GP for 0.00 51600.00 Sethy,PEO 5/10 Rasananda 125/OAP/14.7.10 51600.00 Daradipal GP for 0.00 51600.00 Sethy,PEO 6/10 Rasananda 163/OAP/13.8.10 51600.00 Daradipal GP for 0.00 51600.00 Sethy,PEO 7/10 Rasananda 200/OAP/14.9.10 56200.00 Daradipal GP for 0.00 56200.00 Sethy,PEO 8/10 Rasananda 246/OAP/12.10.1 60200.00 Daradipal GP for 0.00 60200.00 SethyPEO 0 9/10 Rasananda 283OAP/12.11.10 60200.00 Daradipal GP for 0.00 60200.00 Sethy,PEO 10/10 Rasananda 321/OAP/14.12.1 61800.00 Daradipal GP for 0.00 61800.00 Sethy,PEO 0 11/10 Rasananda 340/OAP/13.1 .11 64200.00 Daradipal GP for 0.00 64200.00 Sethy,PEO 12/10 Rasananda 385/OAP/14.2.11 58100.00 Daradipal GP for 0.00 58100.00 Sethy,PEO 1/11 Total:- 611300.00 0.00 611300.00 Sub-Total:- 614500.00 2600.00 611900.00 OAP Cash Book-2011-12 1 Soumya Ranjan 576/OAP/14.2.12 23900.00 Taruan GP for 0.00 23900.00 Behera,GPTA 1/12 Total:- 23900.00 0.00 23900.00 2 Udaya Nath 512/OAP/16.12.1 1200.00 Pandua GP for 1200.00 Marandi,GPTA 1 11/2011 Udaya Nath 551/OAP/14.3.12 3000.00 Pandua GP for 3000.00 Marandi,GPTA 12/2011 Udaya Nath 596/OAP/14.3.12 600.00 Pandua GP 600.00 Marandi,GPTA Udaya Nath 632/OAP/22.3.12 4400.00 Pandua GP 4400.00 Marandi,GPTA Total:- 9200.00 0.00 9200.00 3 Ananda 310/OAP/14.11.1 18800.00 Bhandaridiha 18800.00 Ch.Panda,PEO 1 GP for 9/11 Ananda 364/OAP/21.11.1 15600.00 Bhandaridiha 15600.00 Ch.Panda,PEO 1
29 / 99 AUDIT REPORT 30-12-2017
GP for 10/11 Total:- 34400.00 0.00 34400.00 4 Basanta 172/OAP/10.6.11 101200.00 Madanpur 101200.00 Ku.Naik,PEO GP for 5/11 Basanta 212/OAP/14.7.11 92400.00 Madanpur 92400.00 Ku.Naik,PEO GP for 6/11 Basanta 250/OAP/12.8.11 112800.00 Madanpur 112800.00 Ku.Naik,PEO GP for 7/11 Basanta 286/OAP/14.9 109200.00 Madanpur 109200.00 Ku.Naik,PEO GP for 8/11 Basanta 309/OAP/14.10.1 109200.00 Madanpur 109200.00 Ku.Naik,PEO 1 GP for 9/11 Basanta 374/OAP/21.11.1 109200.00 Madanpur 109200.00 Ku.Naik,PEO 1 GP for 10/11 Basanta 510/OAP/16.11.1 109200.00 Madanpur 109200.00 Ku.Naik,PEO 2 GP for 11/11 Basanta 549/OAP/14.3.12 120800.00 Madanpur 120800.00 Ku.Naik,PEO GP for 12/11 Basanta 588/OAP/14.3.12 120800.00 Madanpur 120800.00 Ku.Naik,PEO GP for 1/12 Basanta 634/OAP/22.3.12 120800.00 Madanpur 120800.00 Ku.Naik,PEO GP for 2/12 Total:- 1105600.00 0.00 1105600.00 5 Chitta Ranjan 137/OAP/13.5.11 50200.00 Alati GP for 4/11 4/OAP/3.11.16 50200.00 0.00 Dhir,PEO Chitta Ranjan 159/OAP/10.6.11 61000.00 Alati GP for 5/11 4/OAP/3.11.16 61000.00 0.00 Dhir,PEO Chitta Ranjan 199/OAP/14.7.11 61800.00 Alati GP for 6/11 4/OAP/3.11.16 50600.00 11200.00 Dhir Chitta Ranjan 237/OAP/12.8.11 77200.00 Alati GP for 7/11 4/OAP/3.11.16 62600.00 14600.00 Dhir Chitta Ranjan 283/OAP/14.9.11 75600.00 Alati GP for 8/11 4/OAP/3.11.16 70400.00 5200.00 Dhir Chitta Ranjan 306/OAP/14.10.1 79200.00 Alati GP for 9/11 4/OAP/3.11.16 64000.00 15200.00 Dhir 1 Chitta Ranjan 366/OAP/21.11.1 92400.00 Alati GP for 10/11 4/OAP/3.11.16 0.00 92400.00 Dhir 1 Chitta Ranjan 535/OAP/17.2.12 94000.00 Alati GP for 12/11 4/OAP/3.11.16 89400.00 4600.00 Dhir Chitta Ranjan 597/OAP/14.3.12 96400.00 Alati GP for 1/12 4/OAP/3.11.16 81400.00 15000.00 Dhir Chitta Ranjan 624/OAP/22.3.12 104600.00 Alati GP for 2/12 4/OAP/3.11.16 97400.00 7200.00 Dhir Chitta Ranjan 659/OAP/31.3.12 104600.00 Alati GP for 3/12 4/OAP/3.11.16 71600.00 33000.00 Dhir Total:- 897000.00 698600.00 198400.00 6 Duryadhan 317/OAP/14.10.1 -5800.00 G.B.Goda GP for -5800.00 Mohanta,PEO 1 9/11 Total:- -5800.00 0.00 -5800.00 7 Ghanashyam 296/OAP/14.9.11 200.00 Radhikadeipur 200.00 Barik,PEO GP for 8/11 Ghanashyam 319/OAP/14.10.1 6000.00 Radhikadeipur 6000.00 Barik,PEO 1 GP for 9/11 Ghanashyam 379/OAP/21.11.1 600.00 Radhikadeipur 600.00 Barik,PEO 1 GP for 10/11 Ghanashyam 515/OAP/16.12.1 800.00 Radhikadeipur 800.00 Barik,PEO 1 GP for 11/11
30 / 99 AUDIT REPORT 30-12-2017
Ghanashyam 554/OAP/14.3.12 1200.00 Radhikadeipur 1200.00 Barik GP for 12/11 Ghanashyam 591/OAP/14.3.12 1200.00 Radhikadeipur 1200.00 Barik,PEO GP for 1/12 Ghanashyam 629/OAP/22.3.12 1400.00 Radhikadeipur 1400.00 Barik,PEO GP for 2/12 Total:- 11400.00 0.00 11400.00 8 Lalmohan 86/OAP/13.4.11 114000.00 Kesudurapal GP 114000.00 Naik,PEO for 3/11 Lalmohan 210/OAP/14.7.11 115800.00 Kesudurapal GP 115800.00 Naik,PEO for 6/11 Lalmohan 248/OAP/12.8.11 9200.00 Kesudurapal GP 9200.00 Naik,PEO for 7/11 Lalmohan 295/OAP/14.9.11 127000.00 Kesudurapal GP 127000.00 Naik,PEO for 8/11 Lalmohan 318/OAP/14.10.1 130600.00 Kesudurapal GP 130600.00 Naik,PEO 1 for 9/11 Lalmohan 509/OAP/16.12.1 131600.00 Kesudurapal GP 131600.00 Naik,PEO 1 for 11/11 Lalmohan 548/OAP/14.3.12 140400.00 Kesudurapal GP 140400.00 Naik,PEO for 12/11 Total:- 768600.00 0.00 768600.00 9 Sarat 326/OAP/14.10.1 3600.00 Batto GP for 3600.00 ch.Sahoo,PEO 1 9/11 & 10/11 Sarat 418/OAP/30.11.1 65200.00 Daradipal 65200.00 ch.Sahoo,PEO 1 GP for
10/11 Total:- 68800.00 0.00 68800.00 10 Judhistira 594/OAP/14.3.12 1400.00 Tarimul GP 1400.00 Patra,PEO for 1/12 Judhistira 626/OAP/22.3.12 2800.00 Tarimul GP 2800.00 Patra,PEO for 2/12 Total:- 4200.00 0.00 4200.00 11 Trilochan 519/OAP/16.12.1 200.00 Tarimul GP for J-1/OAP/26.9.16 200.00 0.00 Swain,Bio-Techa 1 11/12 nician Total:- 200.00 200.00 0.00 12 Dibyalochan 307/OAP/14.10.1 52000.00 Gaonpur GP for 52000.00 Panda,GRS 1 9/11 Dibyalochan 368/OAP/21.11.1 26400.00 Gaonpur GP for 26400.00 Panda,GRS 1 10/11 Total:- 78400.00 0.00 78400.00 13 Kumudini 516/OAP/16.12.1 40200.00 Saladei GP for 40200.00 Jena,GRS 1 11/11 Total:- 40200.00 0.00 40200.00 14 Raghunath 580/OAP/14.3.12 15600.00 15600.00 Rout,PEO Raghunath 635/OAP/23.3.12 140400.00 140400.00 Rout,PEO Total:- 156000.00 0.00 156000.00 15 Ajay 89/OAP/13.4.11 35000.00 Deogaon GP for 35000.00 Ku.Kanango,PEO 3/11 Ajay 204/OAP/14.7.11 68600.00 Deogaon GP for 68600.00 Ku.Kanango,PEO 6/11 Ajay 242/OAP/12.8.11 71200.00 Deogaon GP for 71200.00 Ku.Kanango,PEO 7/11 Ajay 282/OAP/14.9.11 91000.00 Deogaon 91000.00 Ku.Kanango,PEO GP for 8/11 Ajay 505/OAP/16.12.1 200.00 Gohira GP 200.00 Ku.Kanango,PEO 1
31 / 99 AUDIT REPORT 30-12-2017
for 11/11 Total:- 266000.00 0.00 266000.00 16 Saraj 633/OAP/22.3.12 52800.00 Machhalo GP for 52800.00 Ku.Sethy,PEO 2/12 Total:- 52000.00 0.00 52800.00 17 Uadya Nath 383/OAP/14.2.11 55600.00 Tarimul GP 55600.00 Marandi,GPTA For 1/11 Total:- 55600.00 0.00 55600.00 Sub Total:- 3566500.00 698800.00 2867700.00 OAP Cash Book – 2012-13 1 Uadya Nath 23/OAP/23.4.12 1000.00 Pandua GP 1000.00 Marandi,GPTA For 3/12 Uadya Nath 118/OAP/11.6.12 1500.00 Pandua GP 1500.00 Marandi,GPTA For 5/12 Uadya Nath 170/OAP/28.7.12 9200.00 Pandua GP 9200.00 Marandi,GPTA For 6/12 Total:- 11700.00 0.00 11700.00 2 Mayadhar 332/OAP/15.11.1 500.00 Ramchandrapur 500.00 Naik,GPEO 2 GP
For 10/12 Total:- 500.00 0.00 500.00 3 Basanta 50/OAP/15.5.12 100.00 Madanpur 100.00 Ku.Nayak,PEO GP for 4/12 Total:- 100.00 0.00 100.00 4 Chitta Ranjan 119/OAP/11.6.12 145800.00 Deogaon GP 0.00 145800.00 Dhir,PEO for 5/12 Chitta Ranjan 161/OAP/28.7.12 149600.00 Deogaon GP 4/OAP/3.11.16 145400.00 4200.00 Dhir,PEO for 6/12 Chitta Ranjan 222/OAP/19.8.12 145400.00 Deogaon GP 4/OAP/3.11.16 122300.00 23100.00 Dhir,PEO for 7/12 Chitta Ranjan 232OAP/21.10.12 166700.00 Deogaon GP -- 0.00 166700.00 Dhir,PEO for 8/12 Chitta Ranjan 266/OAP/3.11.12 145400.00 Deogaon GP 4/OAP/3.11.16 139800.00 5600.00 Dhir,PEO for 9/12 Chitta Ranjan 395/OAP/12.12.1 253800.00 Deogaon GP 4/OAP/3.11.16 136700.00 117100.00 Dhir,PEO 2 for 11/12 Chitta Ranjan -300.00 Adjusted for -300.00 Dhir,PEO 10/12 Total:- 1006400.00 544200.00 462200.00 5 Ghanashyam 26/OAP/12.4.12 1200.00 Radhikadeipur 1200.00 Barik,PEO GP for 5/12 Ghanashyam 120/OAP/11.6.12 1100.00 Radhikadeipur 1100.00 Barik,PEO GP for 5/12 Ghanashyam 172/OAP/28.7.12 1400.00 Radhikadeipur 1400.00 Barik,PEO GP for 6/12 Ghanashyam 209/OAP/19.8.12 4300.00 Radhikadeipur 4300.00 Barik,PEO GP for 7/12 Ghanashyam 333/OAP/15.11.1 2000.00 Radhikadeipur 2000.00 Barik,PEO 2
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GP for 10/12 Total:- 10000.00 0.00 10000.00 6 Lalmohan 165/OAP/28.7.12 114000.00 Kesodurapal GP 114000.00 Naik,PEO For 6/12 Total:- 114000.00 0.00 114000.00 7 Narayan 401/OAP/12.12.1 6200.00 Khaliamenta GP 6200.00 Jena,PEO 2 For 11/12 Total:- 6200.00 0.00 6200.00 8 Rasananda 221/OAP/19.8.12 125800.00 Daradipal GP 125800.00 Sethy,PEO For 7/12 Total:- 125800.00 0.00 125800.00 9 Sarat 392/OAP/12.12.1 100.00 Batto GP for 100.00 Ch.Sahoo,PEO 2 11/12 Total:- 100.00 0.00 100.00 10 Judhistira 29/OAP/12.4.12 5200.00 Tarimul GP 5200.00 Patra,PEO for 3/12 Judhistira 58/OAP/15.5.12 5700.00 Tarimul GP 5700.00 Patra,PEO for 4/12 Judhistira 124/OAP/11.6.12 2000.00 Tarimul GP 2000.00 Patra,PEO for 5/12 Judhistira 176/OAP/28.7.12 107900.00 Tarimul GP 107900.00 Patra,PEO for 6/12 Judhistira 107700.00 Tarimul GP 107700.00 Patra,PEO for 7/12 Total:- 228500.00 0.00 228500.00 11 Trilochan Swain, 226/OAP/19.8.12 9900.00 Alati GP J-1/OAP/26.9.16 9900.00 0.00
Bio-Techinicial For 7/12 Trilochan Swain, 318/OAP/15.11.1 8600.00 Balarampur J-2/OAP/3.11.16 8600.00 0.00 2 Bio-Techinicial GPFor 10/12 Total:- 18500.00 18500.00 0.00 12 Dibyalochan 111/OAP/11.6.12 25500.00 Gaonpur GP 25500.00 Panda,GRS for 5/12 Dibyalochan 163/OAP/28.7.12 21300.00 Gaonpur GP 21300.00 Panda,GRS for 6/12 Dibyalochan 219/OAP/19.8.12 19800.00 Gaonpur GP 19800.00 Panda,GRS For 7/12 Dibyalochan -1600.00 Deduct excess -1600.00 Panda,GRS amount for 8/12 Total:- 65000.00 0.00 65000.00 13 Radhakanta 399/OAP/12.12.1 4300.00 Godabandhagod 4300.00 Behera,PEO 2 a
GP for 11/12 Radhakanta 407/OAP/12.12.1 14500.00 Godabandhagod 14500.00 Behera,PEO 2 a
GP for 12/12 Total:- 18800.00 0.00 18800.00 14 Rabinarayan 276/OAP/3.11.12 200.00 Pandua 200.00 Mohakud,PEO GP for 8/12 Rabinarayan 330/OAP/15.11.1 200.00 Pandua 200.00 Mohakud,PEO 2
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GP for 10/12 Total:- 400.00 0.00 400.00 15 Mohan 248/OAP/20.10.1 3900.00 Taruan GP 3900.00 Ch.Das,PEO 2 For 9/12 Mohan 336/OAP/15.11.1 3600.00 Taruan GP 3600.00 Ch.Das,PEO 2 For 10/12 Mohan -3600.00 Deduct for -3600.00 Ch.Das,PEO the month of
11/12 of
Tarimul GP Total:- 3900.00 0.00 3900.00 16 Satyananda 421/OAP/26.12.1 47000.00 47000.00 Dehury,AFO 2 Total:- 47000.00 0.00 47000.00 17 Raghunath 400/OAP/12.12.1 151000.00 Khalana GP J-29/OAP/31.3.17 151000.00 0.00 Rout,PEO 2 For 11/12 Total:- 151000.00 151000.00 0.00 Sub-Total:- 1807900.00 713700.00 1094200.00 OAP Cash Book for 2014-15 1 Narayan 422/OAP/31.3.15 40600.00 40600.00 Jena,PEO Total:- 40600.00 0.00 40600.00 OAP Cash Book for 2016-17 1 Mayadhar 42/OAP/15.12.16 153000.00 Saladei GP J-30/31.3.17 146800.00 6200.00 Less adj. of Naik,GPEO Rs.6200/-needs For 11/16 recovery. Total:- 153000.00 146800.00 6200.00
Unclassified O.B. Prior to 18059430.00 J-4/OAP/3.11.16 1010400.00 17049030.00 01.04.2011 J-29/OAP/31.3.1 7 Total:- 24693530.00 2572300.00 22121230.00 Grand Total as 25730530.00 3086300.00 22644230.00 on 31.3.2017.
Para.8.3 Year wise break up of outstanding advance(as per audit) as on 31.3.2017 is furnished below.
Period Amount(P.S.A/C) Amount(Govt.A/C.) Total. 1 2 3 4 Unclassified 10576713.83 17543043.28 28119757.11 2009-10 40000.00 451600.00 491600.00 2010-11 50000.00 611900.00 691900.00 2011-12 55720.00 2880700.00 2936420.00 2012-13 26475.00 1094200.00 1120675.00 2014-15 16700.00 40600.00 57300.00 2015-16 8950.00 0.00 8950.00 2016-17 7450.00 6200.00 13650.00 Total:- 10782008.83 22628243.28 33410252.11 Para.8.4 Details of adjustment of advance during under audit relating to previous years are furnished below.
Sl.No. Name & designation of advances. Ref. to the Vr. Ref. to Vr.No./date Amount of advance adjusted No. & date/year of adjustment
of payment of advance
34 / 99 AUDIT REPORT 30-12-2017
1 2 3 4 5 P.S.A/c. 1 Sri Sukanta Ku.Nayak,JE Unclassified advance prior to 1.04.14 J-1/NRHM/31.3.17 191270.00 2 Sri Sukanta Ku.Nayak,JE Unclassified advance prior to 1.04.14 J-2/NRHM/31.3.17 200000.00 TOTAL P.S. A/C. 391270.00 Govt. A/c. 1 Arttatarana Khatua,CRCC 16/MDM/13.6.11 J-1/MDM/31.3.17 22000.00 2 Ramesh Ch.Behera,CRCC. 17MDM/13.6.11 J-1/MDM/31.3.17 28000.00 3 Chandramani Jena,CRCC 18/MDM/13.6.11 J-1/MDM/31.3.17 20000.00 4 Paramananda Rout,CRCC 19/MDM/13.6.11 J-1/MDM/31.3.17 30000.00 5 Swarnaprava Pattnaik,CRCC 20/MDM/13.6.11 J-1/MDM/31.3.17 30000.00 6 Ananta Chandra Bhuyan,CRCC 21/MDM/13.6.11 J-1/MDM/31.3.17 22000.00 7 Bijay Ku. Ojha,CRCC 22MDM/13.6.11 J-1/MDM/31.3.17 28000.00 8 Hadibandhu Sahoo,CRCC 23/MDM/13.6.11 J-1/MDM/31.3.17 30000.00 9 Nihar Ranjan Rout,CRCC 24/MDM/13.6.11 J-1/MDM/31.3.17 26000.00 10 Mayadhara Sahoo,CRCC 25/MDM/13.6.11 J-1/MDM/31.3.17 26000.00 11 Dillip Ku.Das,CRCC 26/MDM/13.6.11 J-1/MDM/31.3.17 26000.00 12 Muralidhar Muduli,CRCC 27/MDM/13.6.11 J-1/MDM/31.3.17 28000.00 13 Manmath Ghadei,CRCC 28/MDM/13.6.11 J-1/MDM/31.3.17 30000.00 14 Surendra Ku.Bhuyan,CRCC 29/MDM/13.6.11 J-1/MDM/31.3.17 26000.00 15 Kalpataru Nath,CRCC 30/MDM/13.6.11 J-1/MDM/31.3.17 46000.00 16 Surendranath Jena,CRCC 31/MDM/13.6.11 J-1/MDM/31.3.17 28000.00 17 Mamata Manjari Panda,CRCC 32/MDM/13.6.11 J-1/MDM/31.3.17 18000.00 18 Sukanta Ku.Nayak,JE 104/MDM/30.11.12 P-2/MDM/31.3.17 50000.00 19 Pramod Ku.Sahoo,GRS 78/OAP/10.6.10 R-3/OAP/5.5.16 () 20 Pramod Ku.Sahoo,GRS 297/OAP/12.11.10 R-3/OAP/5.5.16 () 2600.00 21 Pramod Ku.Sahoo,GRS 357/OAP/13.1.11 R-3/OAP/5.5.16 () 22 Chittaranjan Dhir,PEO 137/OAP/15.5.11 4/OAP/3.11.16 50200.00 23 Chittaranjan Dhir,PEO 159/OAP/10.6.11 4/OAP/3.11.16 61000.00 24 Chittaranjan Dhir,PEO 199/OAP/14.7.11 4/OAP/3.11.16 50600.00 25 Chittaranjan Dhir,PEO 237/OAP/12.8.11 4/OAP/3.11.16 62600.00 26 Chittaranjan Dhir,PEO 283/OAP/14.9.11 4/OAP/3.11.16 70400.00 27 Chittaranjan Dhir,PEO 306/OAP/14.10.11 4/OAP/3.11.16 64000.00 28 Chittaranjan Dhir,PEO 535/OAP/17.2.12 4/OAP/3.11.16 89400.00 29 Chittaranjan Dhir,PEO 597/OAP/14.3.12 4/OAP/3.11.16 81400.00 30 Chittaranjan Dhir,PEO 624/OAP/22.3.12 4/OAP/3.11.16 97400.00 31 Chittaranjan Dhir,PEO 659/OAP/31.3.12 4/OAP/3.11.16 71600.00 32 Trilochan Swain,Bio Technician 519/OAP/16.12.11 J-1/OAP/26.09.16 200.00 33 Chittaranjan Dhir PEO 161/OAP/28.7.12 4/OAP/3.11.16 145400.00 34 Chittaranjan Dhir ,PEO 222/OAP/19.8.12 4/OAP/3.11.16 122300.00 35 Chittaranjan Dhir ,PEO 266/OAP/3.11.12 4/OAP/3.11.16 139800.00 36 Chittaranjan Dhir ,PEO 395/OAP/12.12.12 4/OAP/3.11.16 136700.00 37 Trilochan Swain, Bio Technician 226/OAP/19.8.12 J-I/OAP/26.9.16 9900.00 38 Trilochan Swain ,Bio Technician 318/OAP/15.11.12 J-2/OAP/3.11.16 8600.00 39 Raghunath Rout,PEO 400/OAP/12.12.12 J-29/OAP/31.3.17 151000.00 40 Anjana Kumari Panda,GPTA 23/OAP/15.12.16 J-23/OAP/30.3.17 157700.00
J-28/OAP/31.3.17 4200.00 41 Sandip Parija,Inspector of Supply 24/OAP/15.12.16 J-24/OAP/30.3.17 278600.00
J-27/OAP/30.3.17 29300.00 42 Satyananda Dehury,AFO 25/OAP/15.12.16 J-9/OAP/30.3.17 198300.00
J-16/OAP/31.3.17 27300.00 43 Basanta Behera,SDC,OLM 26/OAP/15.12.16 J-10/OAP/30.3.17 213900.00
J-17/OAP/30.3.17 28900.00 44 Soubhaygalaxmi Rout, 27/OAP/15.12.16 J-12/OAP/30.3.17 162800.00 45 Sujata Samal,BLC-II 28/OAP/15.12.16 J-7/OAP/30.3.17 160900.00
J-14/OAP/30.3.17 8500.00 46 Meena Kumari Mohapatra,GPTA 29/OAP/15.12.16 J-8/OAP/30.3.17 207500.00
J-15/OAP/30.3.17 1400.00 47 Arnapurna Ghadei,GPTA 30/OAP/15.12.16 J-27/OAP/31.3.17 206200.00 48 Trilochan Swain,B.T. 31/OAP/15.12.16 J-5/OAP/30.3.17 257000.00
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J-12/OAP/30.3.17 28700.00 49 Sukanta Kumar Nayak,JE 32/OAP/15.12.16 J31/OAP/31.3.17 233200.00
J-29/OAP/31.3.17 11600.00 50 Meenaka Marandi,WEO 33/OAP/15.12.16 J-11/OAP/30.3.17 135000.00 51 Dibakar Majhi,BPM 34/OAP/15.12.16 J-21/OAP/30.3.17 183700.00
J-26/OAP/30.3.17 16100.00 52 Priyadarsini Sethy,JE, RWS & S 35/OAP/15.12.16 J-17/OAP/30.3.17 118100.00
J-22/OAP/30.3.17 5400.00 53 Rabindra Ku.Panda,GPTA 36/OAP/15.12.16 J-19/OAP/30.3.17 253700.00
J-24/OAP/30.3.17 26100.00 54 Soumya Ranjan Behera,GPTA 37/OAP/15.12.16 J-18/OAP/30.3.17 89900.00
J-23/OAP/30.3.17 20100.00 55 Kananbala Prusty,APO 38/OAP/15.12.16 J-6/OAP/30.3.17 106900.00
J-13/OAP/30.3.17 24400.00 56 Pradeep Ku.Samal,GPTA 39/OAP/15.12.16 J-14/OAP/30.3.17 201800.00
J-19/OAP/30.3.17 2700.00 57 Sasmita Hembrum,GPTA 40/OAP/15.12.16 J-20/OAP/30.3.17 204200.00
J-25/OAP/30.3.17 43600.00 58 Santwana Das,LSEO 41/OAP/15.12.16 J-15/OAP/30.3.17 128400.00
J-20/OAP/30.3.17 21300.00 59 Mayadhar Naik,GPEO 42/OAP/15.12.16 J-30/OAP/31.3.17 146800.00 60 Gopinath Dash,Jr.Clerk 43/OAP/15.12.16 J-13/OAP/30.3.17 124100.00
J-18/OAP/30.3.17 3300.00 61 Pramod Ku.Panda,GPTA 44/OAP/15.12.16 J-16/OAP/30.3.17 183600.00
J-21/OAP/30.3.17 9900.00 62 Chitta Ranjan Dhir,PEO Prior to 1.04.11 4/OAP/3.11.16 520600.00 63 Raghunath Rout,PEO Prior to 1.04.11 J-29/OAP/31.3.17 489800.00
Total of Govt. A/c. 7204600.00 Grand Total:- 7595870.00 Para.8.5 Details of outstanding advance as on 31.3.17 paid during 2016-17.
Sl.No. Name & Designation of Vr.No/Date Amount Purpose of advance Name of the Sanctioning staff authority 1 2 3 4 5 6 P.S.A/c. 1 Mayadhar Naik,GPEO 5/Election/25.1.17 7450.00Election Expenditure Sri Suranjan Ku.Sahoo,BDO. towards BLOs Prize Money Govt.A/c. 1 Mayadhar Naik,GPEO 42/OAP/15.12.16 6200.00Distribution of Old Pension Sri Suranjan Ku.Sahoo,BDO. of Saladei GP for 11/16 Total:- 13650.00 Para.8.6 Details of outstanding advance as on 31.3.2017 paid during the year
2015-16
Sl.No. Name & Designation of Vr.No./Date Amount Purpose of advance Name of the Sanctioning staff authority 1 Mayadhar Naik,GPEO 2/Election/13.4.15 1500.00Election Expenditure Sri Suranjan Ku.Sahoo,BDO 2 Mayadhar Naik,GPEO 10/Election/25.1.16 7450.00Election Expenditure Sri Suranjan Ku.Sahoo,BDO. Total:- 8950.00 Para.8.7 Advance exceeding for more than One year.
As per Finance Department G.O.No.2221/F dt.8.3.2002 advance outstanding for more than one year is treated as loss to the auditee organization and for such non recoupment of advance the sanctioning authorities are considered responsible on further modification to above G.O. It is clarified in G.O.No.15179/F
36 / 99 AUDIT REPORT 30-12-2017
dt.28.9.2013 that the outstanding advance exceeding one year considered unsecured & loss for such non adjustment of advance the sanctioning authority as well as the person who has not submitted the details vouchers for adjustment of advance is considered jointly responsible.
Hence, out of total outstanding advance for more than one year Rs.33396602.11(Rs.10774558.83 for P.S.A/c. + Rs.22622043.28 for Govt.A/c.) a sum of Rs.33387652.11 has already been covered under surcharge during last & previous audit. As such an amount of Rs.8950.00 for P.S. A/c. paid during the year 2015-16 was treated as loss to the institutiuon and suggested for recovery as follows.
Responsible Persons.
1. Sri Suranjan Ku.Sahoo,BDO Rs.4475.00
2. Mayadhar Naik,GPEO Rs.4475.00
Total:-Rs.8950.00
37 / 99 AUDIT REPORT 30-12-2017
PARA: 9 GRANTS
Ghasipura P.S. Pre audit - 2016-2017
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 01-04-2016 41310311.36 147989790.39 189300101.75 160929453.23 31-03-2017 28370648.52 GRAND 41310311.36 147989790.39 189300101.75 160929453.23 28370648.52 TOTAL
Comments : Comments:-
As per last Audit report the unutilized Govt. grants as on 31.03.2016 was Rs.41310311.36. The details head wise break up of grants was not available from the financial statement of the last audit report. During the year 2016-17 an amount of Rs. 147989790.39 was received under different heads aggregating the total grant to be spent during the year to be Rs. 189300101.75 Out of the above amount an amount of Rs. 160929453.23 has been utilized, leaving behind the utilized position to be Rs. 28370648.52 as on 31.3.2017. This showns that the spending efficiency of grants of this Panchayat Samiti is only % which is quite unsatisfactory. The less utilization of grants was mainly due to non-preparation of budget estimate, release of funds at the fag end of the year, lack of sufficient technical man power & lack of proper monitoring.
YEAR WISE AND CATEGORY WISE BREAK UP OF OUTSTANDING GRANTS AS ON 31.03.2017.
The year wise and category wise break up of un spent balance of grants as on 31.3.2017 amounting to Rs. 28370648.52 could not be arrived by the audit as the said information has not been incorporated in the last and previous audit report.
38 / 99 AUDIT REPORT 30-12-2017
PARA: 10 UTILISATION CERTIFICATE
Ghasipura P.S. Pre audit - 2016-2017
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 01-04-2016 322576055.99 160929453.23 483505509.22 145244875.00 31-03-2017 338260634.22 GRAND 322576055.99 160929453.23 483505509.22 145244875.00 338260634.22 TOTAL
Comments : Comments:-
As per Rule 170 & 171 of OGFR Vol-I. Grants received should be utilized within the same financial year in which it was received and UCs should be submitted by 30th June of the subsequent year to the funding authority.
As per Rule 59 of PSAP Rules-2002, Block Development Officer shall secure and furnish the utilization certificate timely to the funding authority. From the abstract figure furnished above it was noticed that an amount of Rs.322576055.99 was the pending position of utilization certificate as on 1.04.2016. During the year 2016-17 the U.C. due for submission was Rs. 160929453.23 aggregating the total U.C. due for submission as on 31.3.2017 to be Rs. 483505509.22 Out of the above amount, UC sent during the year was Rs.145249875.00.
It would be found in the above UC position that UCs amounting to Rs. 338255634.22 of grants was pending for submission at the end of the year. i.e. 2016-17. The local authority is requested to take sincere steps for clearing up the said pendency in submission of UCs to proper quarters & compliance reported.
YEAR WISE BREAK UP OF OUTSTANDING UCs AS ON 31.3.2017.
The Grant-in-aid register was not maintained by the P.S. since long for which department wise and year wise breakup of the pending UCs could not be worked out. However, basing on the figures furnished by the last audit and the submission of UC files made available to audit the year wise break up is furnished below.
Reference to the year Amount of U.Cs Pending. 1 2 Up to 2012-13 70254578.99 2013-14 808770.00 2014-15 56833120.00 2015-16 71796772.00 2016-17 138567393.23 TOTAL :- 338260634.22
Details of U.C. submitted during the year 2016-17.
Sl.No. Letter No./Date. Scheme Year of Grant Amount of U.C.submitted Submitted to 1 2 3 4 5 6 1 1015/5.4.16 BRGF 2013-14 150807.00PD,DRDA,
Keonjhar 2 1015/5.4.16 C.C.Road 2015-16 767036.00PD,DRDA,
Keonjhar
3 1015/5.4.16 BPGY, 2012-13 18000.00PD,DRDA,
Keonjhar 4 1015/5.4.16 BPGY 2013-14 90000.00PD,DRDA,
39 / 99 AUDIT REPORT 30-12-2017
Keonjhar 5 1015/5.4.16 BPGY 2014-15 30000.00PD,DRDA,
Keonjhar 6 1015/5.4.16 IAY(N) 2010-11 50000.00PD,DRDA,
Keonjhar 7 1015/5.4.16 IAY(N) 2014-15 1117000.00PD,DRDA,
Keonjhar 8 1015/5.4.16 IAY(FRA) 2011-12 342500.00PD,DRDA,
Keonjhar 9 1407/7.5.16 Sports 2015-16 1000000.00Collector,
Keonjhar 10 1396/7.5.16 AWC 2015-16 1788260.00PD,DRDA,
Keonjhar 11 1396/7.5.16 BRGF 2014-15 150000.00PD,DRDA,
Keonjhar 12 1396/7.5.16 C.C.Road 2015-16 317036.00PD,DRDA,
Keonjhar 13 1396/7.5.16 SFC 2015-16 250000.00PD,DRDA,
Keonjhar 14 1396/7.5.16 TFC 2014-15 300000.00PD,DRDA,
Keonjhar 15 1396/7.5.16 IAY(N) 2014-15 773000.00PD,DRDA,
Keonjhar 16 1396/7.5.16 IAY(FRA) 2011-12 382000.00PD,DRDA,
Keonjhar 17 1396/7.5.16 BPGY 2013-14 100000.00PD,DRDA,
Keonjhar 18 1396/7.5.16 BPGY 2014-15 240000.00PD,DRDA,
Keonjhar 19 1816/6.6.16 SFC 2015-16 915470.00PD,DRDA,
Keonjhar 20 1816/6.6.16 BRGF 2014-15 167882.00PD,DRDA,
Keonjhar 21 1816/6.6.16 SDP 2012-13 297917.00PD,DRDA,
Keonjhar 22 1816/6.6.16 SDP 2015-16 444433.00PD,DRDA,
Keonjhar 23 1816/6.6.16 TFC 2014-15 92982.00PD,DRDA,
Keonjhar 24 1816/6.6.16 GGY 2015-16 750000.00PD,DRDA,
Keonjhar 25 1816/6.6.16 AWC 2015-16 1393030.00PD,DRDA,
Keonjhar 26 1816/6.6.16 IAY(N) 2014-15 915350.00PD,DRDA,
40 / 99 AUDIT REPORT 30-12-2017
Keonjhar 27 1816/6.6.16 Admn.IAY 2014-15 8340000.00PD,DRDA,
(N) Keonjhar 28 1816/6.6.16 IAY(FRA) 2011-12 368350.00PD,DRDA,
Keonjhar 29 1816/6.6.16 BPGY 2012-13 26500.00PD,DRDA,
Keonjhar 30 1816/6.6.16 BPGY 2013-14 54900.00PD,DRDA,
Keonjhar 31 1816/6.6.16 BPGY 2014-15 145000.00PD,DRDA,
Keonjhar 32 2181/5.7.16 GGY 2015-16 4750000.00PD,DRDA,
Keonjhar 33 2181/5.7.16 SFC 2015-16 1650000.00PD,DRDA,
Keonjhar 34 2181/5.7.16 SDP 2015-16 327192.00PD,DRDA,
Keonjhar 35 2181/5.7.16 AWC 2015-16 572756.00PD,DRDA,
Keonjhar 36 2181/5.7.16 IAY(N) 2014-15 937750.00PD,DRDA,
Keonjhar 37 2181/5.7.16 BPGY 2013-14 44950.00PD,DRDA,
Keonjhar 38 2181/5.7.16 BPGY 2014-15 120000.00PD,DRDA,
Keonjhar 39 2181/5.7.16 IAY(FRA) 2011-12 336700.00PD,DRDA,
Keonjhar 40 2663/6.8.16 SFC 2015-16 800000.00PD,DRDA,
Keonjhar 41 2663/6.8.16 SDP 2015-16 212597.00PD,DRDA,
Keonjhar 42 2663/6.8.16 BRGF 2014-15 72414.00PD,DRDA,
Keonjhar 43 2663/6.8.16 AWC 2015-16 553657.00PD,DRDA,
Keonjhar 44 2663/6.8.16 GGY 2015-16 5099003.00PD,DRDA,
Keonjhar 45 2663/6.8.16 IAY(N) 2014-15 4593000.00PD,DRDA,
Keonjhar 46 2663/6.8.16 IAY(FRA) 2011-12 65850.00PD,DRDA,
Keonjhar 47 2663/6.8.16 BPGY 2014-15 204000.00PD,DRDA,
Keonjhar 48 3138/8.9.16 SFC 2015-16 1220000.00PD,DRDA,
Keonjhar 49 3138/8.9.16 AWC 2015-16 1122897.00PD,DRDA,
41 / 99 AUDIT REPORT 30-12-2017
Keonjhar 50 3138/8.9.16 SDP 2015-16 723331.00PD,DRDA,
Keonjhar 51 3138/8.9.16 GGY 2015-16 8892165.00PD,DRDA,
Keonjhar 52 3138/8.9.16 IAY(FRA) 2011-12 44450.00PD,DRDA,
Keonjhar 53 3138/8.9.16 BPGY 2014-15 110000.00PD,DRDA,
Keonjhar 54 3138/8.9.16 Adm.IAY 2014-15 497000.00PD,DRDA,
(N) Keonjhar 55 3138/8.9.16 IAY(N) 2014-15 929850.00PD,DRDA,
Keonjhar 56 3553/14.10.16 AWC 2015-16 386957.00PD,DRDA,
Keonjhar 57 3553/14.10.16 RGPSA 2014-15 180724.00PD,DRDA,
Keonjhar 58 3553/14.10.16 SFC 2015-16 1884731.00PD,DRDA,
Keonjhar 59 3553/14.10.16 SDP 2015-16 160211.00PD,DRDA,
Keonjhar 60 3553/14.10.16 IAY(FRA) 2011-12 26450.00PD,DRDA,
Keonjhar 61 3553/14.10.16 IAY(N) 2014-15 123200.00PD,DRDA,
Keonjhar 62 3553/14.10.16 GGY 2015-16 857165.00PD,DRDA,
Keonjhar 63 3767/5.11.16 C.C.Road 2015-16 117036.00PD,DRDA,
Keonjhar 64 3767/5.11.16 C.C.Road 2014-15 200000.00PD,DRDA,
Keonjhar 65 3767/5.11.16 SDP 2012-13 202083.00PD,DRDA,
Keonjhar 66 3767/5.11.16 SFC 2015-16 1798513.00PD,DRDA,
Keonjhar 67 3767/5.11.16 TFC 2014-15 300000.00PD,DRDA,
Keonjhar 68 3767/5.11.16 AWC 2016-17 152018.00PD,DRDA,
Keonjhar 69 3767/5.11.16 AWC 2015-16 559497.00PD,DRDA,
Keonjhar 70 3767/5.11.16 IAY(FRA) 2011-12 163250.00PD,DRDA,
Keonjhar 71 3767/5.11.16 IAY(N) 2014-15 59850.00PD,DRDA,
Keonjhar 72 3767/5.11.16 GGY 2015-16 1663835.00PD,DRDA,
42 / 99 AUDIT REPORT 30-12-2017
Keonjhar 73 3892/16.11.16 CDPO 2015-16 1885000.00PD,DRDA,
Keonjhar 74 5179/6.12.16 GGY 2015-16 500000.00PD,DRDA,
Keonjhar 75 5179/6.12.16 GGY 2016-17 4945000.00PD,DRDA,
Keonjhar 76 5179/6.12.16 SFC 2015-16 1077722.00PD,DRDA,
Keonjhar 77 5179/6.12.16 TFC 2014-15 300000.00PD,DRDA,
Keonjhar 78 97/6.1.17 GGY 2016-17 10537830.00PD,DRDA,
Keonjhar 79 97/6.1.17 BRGF 2014-15 127586.00PD,DRDA,
Keonjhar 80 97/6.1.17 SFC 2015-16 250000.00PD,DRDA,
Keonjhar 81 97/6.1.17 C.C.Road 2015-16 200000.00PD,DRDA,
Keonjhar 82 552/6.2.17 GGY 2015-16 950000.00PD,DRDA,
Keonjhar 83 552/6.2.17 GGY 2016-17 4525000.00PD,DRDA,
Keonjhar 84 552/6.2.17 AWC 2015-16 690709.00PD,DRDA,
Keonjhar 85 552/6.2.17 Road & Bridges 2015-16 2200000.00PD,DRDA,
Keonjhar 86 552/6.2.17 Non-CFC 2015-16 1700000.00PD,DRDA,
Keonjhar 87 552/6.2.17 Residential Building 2015-16 1200000.00PD,DRDA,
Keonjhar 88 552/6.2.17 SFC 2015-16 2848000.00PD,DRDA,
Keonjhar 89 552/6.2.17 SFC, MV Tax 2015-16 1000000.00PD,DRDA,
Keonjhar 90 552/6.2.17 SFC ZP 2015-16 750000.00PD,DRDA,
Keonjhar 91 1025/6.3.17 SFC MV.Tax 2016-17 350000.00PD,DRDA,
Keonjhar 92 1025/6.3.17 SFC Res Building 2015-16 200000.00PD,DRDA,
Keonjhar 93 1025/6.3.17 SFC, Devolution Fund 2016-17 402212.00PD,DRDA,
Keonjhar 94 1025/6.3.17 SFC, Maint. Of Road & Building 2016-17 200000.00PD,DRDA,
Keonjhar 95 1025/6.3.17 SFC 2015-16 250000.00PD,DRDA,
43 / 99 AUDIT REPORT 30-12-2017
Keonjhar 96 1025/6.3.17 SFC MV. Tax 2015-16 800000.00PD,DRDA,
Keonjhar 97 1025/6.3.17 C.C.Road 2014-15 400000.00PD,DRDA,
Keonjhar 98 1025/6.3.17 GGY 2015-16 350000.00PD,DRDA,
Keonjhar 99 1025/6.3.17 GGY 2016-17 1250000.00PD,DRDA,
Keonjhar 100 2184/5.7.16 SPF 2014-15 40000.00DDP & S,
BPMO,
Keonjhar 101 2664/6.8.16 SPF 2013-14 99205.00DDP & S,
BPMO,
Keonjhar 102 2866/12.8.16 SPF 2013-14 70795.00DDP & S,
BPMO,
Keonjhar 103 3554/14.10.16 SPF 2014-15 200000.00DDP & S,
BPMO,
Keonjhar 104 3768/5.11.16 SPF 2013-14 100000.00DDP & S,
BPMO,
Keonjhar 105 1392/7.5.16 IAP 2013-14 28497.00DDP & S,
BPMO,
Keonjhar 106 1815/6.6.16 IAP 2013-14 2029314.00DDP & S,
BPMO,
Keonjhar 107 2182/5.7.16 IAP 2013-14 698043.00DDP & S,
BPMO,
Keonjhar 108 101/6.1.17 IAP 2013-14 949912.00DDP & S,
BPMO,
Keonjhar 109 1026/7.3.17 IAP 2013-14 134152.00DDP & S,
BPMO,
Keonjhar 110 1016/5.4.16 IAP 2014-15 2738644.00DDP & S,
BPMO,
Keonjhar
44 / 99 AUDIT REPORT 30-12-2017
111 1393/7.5.16 IAP 2014-15 2449297.00DDP & S,
BPMO,
Keonjhar 112 1814/6.6.16 IAP 2014-15 1745203.00DDP & S,
BPMO,
Keonjhar 113 2183/5.7.16 IAP 2014-15 4379356.00DDP & S,
BPMO,
Keonjhar 114 2665/6.8.16 IAP 2014-15 3171786.00DDP & S,
BPMO,
Keonjhar 115 3142/8.9.16 IAP 2014-15 2932572.00DDP & S,
BPMO,
Keonjhar 116 3771/5.11.16 IAP 2014-15 236285.00DDP & S,
BPMO,
Keonjhar 117 5182/6.12.16 IAP 2014-15 1332964.00DDP & S,
BPMO,
Keonjhar 118 1043/8.3.17 IAP 2014-15 641743.00DDP & S,
BPMO,
Keonjhar 119 1394/7.5.16 MPLAD 2014-15 532606.00DDP & S,
BPMO,
Keonjhar 120 1395/7.5.16 MPLAD 2013-14 100000.00DDP & S,
BPMO,
Keonjhar 121 1813/6.6.16 MPLAD 2013-14 250000.00DDP & S,
BPMO,
Keonjhar 122 1813/6.6.16 MPLAD 2014-15 101868.00DDP & S,
BPMO,
Keonjhar 123 2186/5.7.16 MPLAD 2013-14 50869.00DDP & S,
BPMO,
Keonjhar 124 2187/5.7.16 MPLAD 2014-15 96660.00DDP & S,
BPMO,
45 / 99 AUDIT REPORT 30-12-2017
Keonjhar 125 3558/14.10.16 MPLAD 2013-14 700000.00DDP & S,
BPMO,
Keonjhar 126 3557/14.10.16 MPLAD 2014-15 339660.00DDP & S,
BPMO,
Keonjhar 127 3770/5.11.16 MPLAD 2014-15 107134.00DDP & S,
BPMO,
Keonjhar 128 100/6.1.17 MPLAD 2014-15 207090.00DDP & S,
BPMO,
Keonjhar 129 1042/8.3.17 MPLAD 2014-15 337074.00DDP & S,
BPMO,
Keonjhar 130 1042/8.3.17 MPLAD 2013-14 196906.00DDP & S,
BPMO,
Keonjhar 131 1016/5.4.16 MLALAD 2014-15 200000.00DDP & S,
BPMO,
Keonjhar 132 1812/6.6.16 MLALAD 2013-14 63340.00DDP & S,
BPMO,
Keonjhar 133 1812/6.6.16 MLALAD 2014-15 642720.00DDP & S,
BPMO,
Keonjhar 134 1812/6.6.16 MLALAD 2015-16 550000.00DDP & S,
BPMO,
Keonjhar 135 2188/5.7.16 MLALAD 2015-16 572203.00DDP & S,
BPMO,
Keonjhar 136 3140/8.9.16 MLALAD 2014-15 518036.00DDP & S,
BPMO,
Keonjhar 137 3139/8.9.16 MLALAD 2015-16 777797.00DDP & S,
BPMO,
Keonjhar 138 3141/8.8.16 MLALAD 2013-14 59228.00DDP & S,
46 / 99 AUDIT REPORT 30-12-2017
BPMO,
Keonjhar 139 3556/14.10.16 MLALAD 2013-14 190772.00DDP & S,
BPMO,
Keonjhar 140 3555/14.10.16 MLALAD 2015-16 550000.00DDP & S,
BPMO,
Keonjhar 141 5181/6.12.16 MLALAD 2015-16 2257873.00DDP & S,
BPMO,
Keonjhar 142 5180/6.12.169 MLALAD 2014-15 81964.00DDP & S,
BPMO,
Keonjhar 143 99/6.1.17 MLALAD 2015-16 2067101.00DDP & S,
BPMO,
Keonjhar 144 98/6.1.16 MLALAD 2013-14 190772.00DDP & S,
BPMO,
Keonjhar 145 1041/8.3.17 MLALAD 2015-16 169065.00DDP & S,
BPMO,
Keonjhar 146 18117/6.6.16 PDS 2013-14 1090041.00Collector,
Keonjhar 147 18117/6.6.16 PDS 2011-12 3055381.00Collector,
Keonjhar 148 18117/6.6.16 PDS 2010-11 324484.00Collector,
Keonjhar 149 18117/6.6.16 PDS 2006-07 202125.00Collector,
Keonjhar 150 3636/22.10.16 PDS 2006-07 302744.00Collector,
Keonjhar TOTAL:-- 145244875.00
47 / 99 AUDIT REPORT 30-12-2017
PARA: 11 MISAPPROPRIATION & DEFALCATION
11.1 -
No misappropriation of cash was detected during the course of audit
for the year 2016-17.
PARA: 12 LOSS OF STOCK & STORE
12.1 -
No loss of stock & store was noticed during the course of audit subject to comments on production of related records and registers in this audit report.
PARA: 13 AUDIT OF RECEIPTS
13.1 - Bills received from Treasury, but not taken to concerned cash Book.
While checking the Book of drawls bill register w/r. to staff salary cash book, it was notice that the following bills are received from Treasury, but both receipt & expenditures are not shown in the cash book.
It was asked through objection memo to reconciled the following receipt & expenditures in the cash book by way of receipt & expenditure in the cash book.
Sl.No. Bill No. & Date. Particulars. Amount. 1 2 3 4 1 124/14.3.17 Electricity Dues for 2016-17 120000.00 2 125/14.3.17 Water charges for C.D.Estt. for 2016-17 2000.00 3 126/14.3.17 M.V.Bill of C.D.Estt. for 2016-17 15000.00 4 127/14.3.17 O.C. of C.D.Estt. for 2016-17 15000.00 5 128/14.3.17 Telephone charges of C.D.Estt. for 2016-17 3000.00 6 129/14.3.17 Up-gradation of computer for 2016-17 1000.00 7 130/14.3.17 Computer consumable of C.D.Estt. for 2016-17 1000.00 8 131/14.3.17 Spares & service of C.D.Estt. for 2016-17 1000.00 9 134/14.3.17 R.C.M. of C.D.Estt. 25000.00 10 135/14.3.17 T.E. of B.D.O.,Ghasipura P.S. 5000.00 11 136/14.3.17 T.E. of L.D. staff. 15000.00 12 137/14.3.17 T.W. of W.E.O. 2000.00 13 138/14.3.17 T.E. of K.Hembram, AO 2000.00 14 139/14.3.17 R.C.M. of IRDP staff. 20000.00 15 140/14.3.17 R.C.M. of WEO. 1500.00 16 142/14.3.17 T.E. of IRDP staff. 5982.00 Total:- 234482.00 In spite of personal contact & issue of objection memo the local authority remain silent & the original objection memo with reply not refunded to audit. Hence the objection raised by audit remained unsettled. Verified the position and para settled. .
48 / 99 AUDIT REPORT 30-12-2017
13.2 - Excess receipt shown than actual in the staff salary cash Book.
While checking the bill register & book of drawl w/r. to staff salary cash book, it was noticed that vide Vr.No.1 dt.3.4.16 a sum of Rs.19752.00 was shown excess receipt than actual in the staff salary cash book.
It was asked through objection memo to reconciled the following receipt in the cash book by way of showing expenditure in the cash book. The details are as follows.
Sl.No. Vr.No./ Bill No./Date Particulars Actual Shown in cash Excess book Dated Particulars Receipt as per Receipt book of drawl Shown
1 1/30.4.16 2/7.4.16 Salary of K.Hembram,AO for 15659.00 25535.00 9876.00 3/16 2 1/30.4.16 10/25.4.16 Salary of K.Hembram,AO 15659.00 25535.00 9876.00 for4/16 Total:- 19752.00 In spite of personal contact & issue of objection memo the local authority remain silent & the original objection memo with reply not refunded to audit. Hence the objection para raised by audit remained unsettled . Verified the matter and para settled. .
PARA: 14 AUDIT OF EXPENDITURE
14.1 - Excess expenditure shown than actual in the staff salary cash Book.
checking the bill register & book of drawl w/r. to staff salary cash book, it was noticed that vide Vr.No.1 dt.3.4.16 a sum of Rs.19752.00 was shown excess expenditure than actual in the staff salary cash book.
It was asked through objection memo to reconciled the following expenditure in the cash book by way of showing receipt in the cash book. The details are as follows. The details are as follows.
Sl.No. Vr.No./ Bill No./Date Particulars Actual Expenditure Excess
Dated Particulars expenditur Shown in cash book Expenditure
Shown
1 1/30.4.16 2/7.4.16 Salary of K.Hembram,AO 15659.00 25535.00 9876.00 for 3/16 2 1/30.4.16 10/25.4.16 Salary of K.Hembram,AO 15659.00 25535.00 9876.00 for 4/16 Total:- 19752.00 In spite of personal contact & issue of objection memo the local authority remain silent & the original objection memo with reply not refunded to audit. Hence the objection para raised by audit remained unsettled . Verified the matter and para settled.
14.2 - Irregular payment of Security Deposit.
49 / 99 AUDIT REPORT 30-12-2017
On scrutiny of different scheme paid vouchers w/r. to different cash book it was noticed that during the year 2016-17 a sum of Rs.136601.00 has been shown paid towards release of Security Deposit.The details are as follows.
Sl. Name of the Vr.No./ Name of the work C/R. No. To whom paid Purpose Amount case book No. date & Dt. 1 2 3 4 5 6 7 8 1 ST/SC 2/21.7.16 Constn. of New Girls 24/10-11 Piyush Ranjan Dash -do- 41765.00 Hostel at Baripal UGMES 2 PPD 5/21.7.16 Constn.of Class room 50/11-12 Soumya Ranjan -do- 20000.00 at Jagannath Behera Mahavidyalaya Batto 3 PPD 16/31.3.17 Constn. of Boys H/S 30/14-15 Pradeep Ku. Samal -do- 2221.00 Building at Bhandaridiha 4 SFC 1/6.4.16 Constn. of C.C.road at 24/12-13 Dillip Ku.Chand -do- 5000.00 Dhandidiha 5 SFC 76/31.3.17 Constn. of C.C.road & S.K.Nayak. -do- 3121.00 boundary wall 6 TFC 15/31.3.17 Constn. of AWC 28/14-15 A.P.Ghadei -do- 8027.00 building 7 TFC 16/31.3.17 Constn. of AWC 4/13-14 S.Hembrum -do- 5230.00 building 8 TFC 17/31.3.17 Constn. of AWC 4/14-15 -do- -do- 1827.00 building 9 MPLAD 10/29.8.16 Constn. of Community 11/13-14 Balaram Prusty -do- 6000.00 Centre 10 MPLAD 11/23.9.16 Constn. of Community 25/13.14 Aparti Ch. Rout. -do- 4862.00 Centre 11 BRGF 12/24.1.17 Constn. of Bathing 48/13-14 Ramesh Ch.Barik -do- 2000.00 Steps at atasahi 12 BRGF 17/31.3.17 Repair Renovn. & 9/15-16 S.K.Nayak -do- 2389.00 Coloring of Record Room. 13 AWC 39/31.3.17 Constn. of AWC 8/14-15 P.K.Samal -do- 2000.00 building. 14 AWC 40/31.3.17 Constn. of AWC 4/13-14 P.K.Samal -do- 5500.00 building. 15 AWC 42/31.3.17 Constn. of AWC 2/14-15 P.K.Samal -do- 5094.00 building. 16 AWC 43/31.3.17 Constn. of AWC 9/14-15 P.K.Samal -do- 10000.00 building. 17 AWC 44/31.3.17 Constn. of AWC 6/14-15 P.K.Samal -do- 4862.00 building. 18 AWC 45/31.3.17 Constn. of AWC 5/14-15 P.K.Samal -do- 6703.00 building. Total:- 136601.00 It was asked through objection memo to produced the S.D. release ledger along with case records, MBs & other relevant records if any to audit for detail checking.
In spite of personal contact & issue of objection memo the local authority remain silent & the original objection memo with reply not refunded to audit. Hence the objection para raised by audit remained unsettled . Till then Rs.136601.00 is held under objection.
14.3 - Irregular payment of Withheld money.
On scrutiny of different scheme paid vouchers w/r. to different cash book it was noticed that during the year 2016-17 a sum of Rs.80000.00 has been shown paid towards release of withheld money. The details are as follows.
Sl. Name of the Vr.No./ Name of the work C/R. No. To whom paid Purpose Amount
50 / 99 AUDIT REPORT 30-12-2017
No. case book date & Dt. 1 2 3 4 5 6 7 8 1 IAP 31/29.12.16 Constn. of culvert & 26/13-14 P.K.Samal -do- 15000.00 approach on the R.D.road from Ekatalisahi to Dalkisahi 2 ST/SC 3/25.7.16 Constn. of Addl. Class 1/15-16 Sujryamani Jena -do- 20000.00 room at Kathapal Sevashram. 3 C.C.Road 2/22.4.16 Constn. of C.C.road 37/15-16 Himansu Sekhar -do- 10000.00 from Banchha house to Behera. Jagabandhu house. 4 C.C.Road 4/27.7.16 Constn. of C.C.road 8/15-16 Banoj Jena -do- 15000.00 from RD road to Harijansahi 5 MADA 2/27.4.16 Imp. Of road from 7/14-15 S.K.Naik -do- 20000.00 Irrgn. Road to Arakhbahali, Baripal Total:- 80000.00 It was asked through objection memo to produced the Withheld release ledger along with case records, MBs & other relevant records if any to audit for detail checking.
In spite of personal contact & issue of objection memo the local authority remain silent & the original objection memo with reply not refunded to audit. Hence the objection para raised by audit remained unsettled . Till then Rs.80000.00 is held under objection.
14.4 - Detail voucher along with corresponding file wanting NRLM Cash Book
While checking the paid voucher w/r. to NRLM cash book, it was notice that a sum of Rs.100000.00 was shown expenditure against the different development work for the year 2016-17 It was asked through objection memo to produced the detail voucher along with correspondence file, if any to audit for detail checking. The details are as follows.
Sl Vr.No./ To whom paid Purpose Chq.No./ Amount paid
No. Date date 1 2/24.11.16 Laxmidhar Panda Organisation of Block 818978/24.11.16 20000.00 Level Women convention for Biju Centenary 2 4/24.11.16 Balaram Behera,Kainipura Tent charges for Biju 818979/24.11.16 26000.00 Centenary 3 5/24.11.16 Ranjan Swain Grocessary for Biju 818980/24.11.16 35000.00 Centenary 4 6/24.11.16 Kshirod Ku. Kar,Ghasipura Supply of Vegitable for 818981/24.11.16 19000.00 women convention for Biju Centenary Total:- 100000.00 In spite of personal contact & issue of objection memo the local authority remain silent & the original objection memo with reply not refunded to audit. Hence the objection para raised by audit remained unsettled . Verified the concerned vouchers at the time of E.C.hence para settled.
14.5 - Non deposit of advance adjusted refund money OAP/ODP, Cash Book
While checking the OAP/ODP/NOAP cash book, it was noticed that vide Vr.No.J-28 dt.31.3.17 a sum of Rs.4200.00 was shown advance adjusted through refund outstanding advance money by Anjana Kumari Panda, (GPTA) by way of refund of un disbursement balance money in shape of cash. On verification to OAP pass book A/c. No.11780 of BOI, Ghasipura ,it was not deposited in the pass book nor in cash in hand in the OAP cash book closing balance with in 31.3.2017. For the above non deposit of refund money Rs.4200.00 loss to P.S.A/c.
It was asked through objection memo to the local authority, for the above non deposit of Rs.4200.00 who are responsible for such loss ? & Why the amount will not be recoverable ?
51 / 99 AUDIT REPORT 30-12-2017
In spite of personal contact & issue of objection memo the local authority remain silent & the original objection memo with reply not refunded to audit. Hence the objection para raised by audit remained unsettled. Verified the recovery Rs.4200.00 and para settled.
14.6 - Excess Payment made than actual towards advance adjusted by Sri Chhitaranjan Dhir,PEO towards OAP/ ODP/NOAP/IGNWP/RDP of different G.P.
While checking the OAP/ODP/NOAP/IGNWP/RDP advance Acq. Adjustment in OAP/ODP cash book w/r to advance adjustment through Acq Rolls of different GPs it was noticed that a sum of Rs.9600.00 was shown excess payment than the actual in the cash book . The details are as follows.
Sl Month Name of the Name of the Adjustment Vr No& Actuals as per Advance Excess Name of the No G.P. scheme Date Acq adjustment shown shown disbursing officer in cash book 01 Nov-09 P.B. Goda GP OAP J-4 Dt3.11.16 18,200- 18,400- 200-Sri Chhitaranjan Dhir VLW 02 Mar-10 -do- OAP -do- 20,800- 21,000- 200- -do- 03 May-10 -do- NOAP -do- 6,800- 7,000- 200- -do- 04 May-10 -do- OAP -do- 23,600- 23,800- 200- -do- 05 Sept-10 -do- ODP -do- 2,200- 2,400- 200- -do- 06 -do- -do- OAP -do- 23,600- 24,200- 600- -do- 07 -do- -do- NOAP -do- 4,600- 6,600- 2,000- -do-
08 Sep-09 -do- OAP -do- 16,200- 18,200- 2,000- -do-
09 Jun-10 -do- OAP -do- 23,800- 24,200- 400- -do-
10 May-11 Alati GP IGNOAP J-4 Dt 3.11.16 23,600 23,800 200Sri Chhitaranjan Dhir VLW 11 -do- -do- OAP -do- 27,600- 27,800- 200- -do-
12 June-11 -do- ODP -do- 3,800- 4,200- 400- -do-
13 July-11 -do- OAP -do- 5,800- 7,000- 1,200- -do-
14 Aug-11 -do- IGNOAP -do- 2,400- 3,000- 600- -do-
15 Sep-11 -do- NOAP Arr -do- 600- 800- 200- -do-
16 -do- -do- OAP -do- 25,600- 26,200- 600- -do-
17 Mar-12 Deogaon GP NOAP -do- 37,200- 37,400- 200- -do-
TOTAL:- 2,66,400 2,76,000 9,600
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In spite of personal contact & issue of objection memo the local authority remain silent & the original objection memo with reply not refunded to audit. Hence the objection para raised by audit remained unsettled . Till recovery Rs.9600.00 objection para stand.
Persons responsible.
1) Sri Chitaranjan Dhir, PEO Rs.9600.00
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Responsible Person for this paragraph
Slno Name Designation Adress Amount(In Rs:) 1 Sri Chitaranjan Dhir PEO At-Ghasipura P.S 9600 Po-Ghasipura Dist-Keonjhar
14.7 - Excess payment made than actual towards OAP/ODP/ NOAP/ IGNWP/RDP & New sanctioned of different scheme for the month of 12/2016.
While checking the OAP /ODP/NOAP/IGNWP/RDP/ & New Sanctioned pension advance adjustment in OAP/ODP/ Cash Book w/r to advance adjustment through Acquaintance roll of different GPS it was noticed that a sum of Rs 11,900.00 was shown excess payment than actual in the cash Book. The details are as follows:-
Sl Month Name of the G.P. Name of the Adjustment Vr Actual as per Advance Excess Name of the No scheme No& Dt Acq roll adjustment shown disbursing officer shown in cash book 01 Dec’2016 Sainkul G.p. - J-15 Dt30.03.17 1,27,800- 1,28,400- 600-Santawana Das BSSO 02 do Khaliamenta G.P. - J-21 Dt.30.03.17 1,76,600- 1,83,700- 7100-Dibakar Majhi BPM 03 do Ganpur G.P. New sanctioned J-27 Dt.31.03.17 1800- 3300- 1500-Arnapurna Arrear Ghadei GPTA 04 do Gohira G.P. IGNOAP J-12 Dt. 30.03.17 47,100- 47,700- 600-Triloachan swain Bio-technician 05 do Balarampur G.p. MBPY(OAP) J-24 Dt,30.03.17 1,31,700- 1,32,900- 1200-Sandeep Parija Inspector of Supply 06 do do MBPY(new) 18,600- 19,500- 900--do- TOTAL:- 5,03.600 5,15,500 11,900-
In spite of personal contact & issue of objection memo the local authority remain silent & the original objection memo with reply not refunded to audit. Hence the objection para raised by audit remained unsettled .Verified the recovery Rs.1200.00 and para settled Rs.11900.00.
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14.8 - Excess Payment made than actual towards advance adjusted by Sri Raghunath Rout PEO towards OAP/ ODP/NOAP/IGNWP/RDP of different G.P.
While checking the OAP /ODP/NOAP/ IGNWP/RDP/ advance Acq. Adjustment in OAP/ODP cash book w/r to advance adjustment through Acq Rolls of different GPs it was noticed that a sum of Rs.2800.00 was shown excess payment than the actual in the cash book . The details are as follows.
Sl No Month Name of the Name of the Adjustment Vr No& Actuals as per Advance adjustment Excess Name of the G.P. scheme Date Acq shown in cash book shown disbursing officer 01 Nov-09 Khalana GP 80 Years MBPY J-29Dt3.11.16 3,000- 4,200- 1200-Sri Raghunath Rout PEO 02 Nov-10 Taruan GP IGNOAP (New) -do- 3,200- 4,400- 1200- -do- 03 Dec-10 -do- IGNOAP -do- 15,600- 16,000- 400- -do- TOTAL 21,800 24,600 2,800-
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In spite of personal contact & issue of objection memo the local authority remain silent & the original objection memo with reply not refunded to audit. Hence the objection para raised by audit remained unsettled . Till recovery Rs.2800.00 objection para stand.
Responsible Person for this paragraph
Slno Name Designation Adress Amount(In Rs:) 1 Sri Raghunath Rout PEO At/Po-Ghasipura P.S 2800 Dist-Keonjhar.
14.9 - Irregular expenditure in MGNREGA Cash Book.
While checking the MGNREGA cash book w/r. to relevant records, it was noticed that vide Vr.No.12/ dt.19.07.2016, a sum of Rs.4000.00 was shown withdrawal from pass book A/c. No.54021200014991 of BOI,Ghasipura, against Chq.No.2800 dt.21.07.2016 and shown paid towards OAP advance recovery from Nirmala Sharma, GRS of Sainkul GP. For the month of 5/2016 & 6/2016 instead of receipt towards audit recovery, it was shown expenditure in MGNREGA cash book. On verification to OAP/ODP/NOAP pass book A/c.No.540210200011780 of BOI, Ghasipura, it was noticed that on dt.21.07.2016, a sum of Rs.4000.00 was shown deposited in the OAP/ODP A/c. Hence it was asked through objection memo to reconciled both in MGNREGA & OAP/ODP/NOAP Cash Book by way of booking receipt & expenditure & compliance reported.
In spite of personal contact & issue of objection memo the local authority remain silent & the original objection memo with reply not refunded to audit. Hence the objection para raised by audit remained unsettled . Till reconciliation Rs.4000.00 is held under objection.
14.10 - Case records alongwith MBs towards adjustment of advance in NRHM Cash Book wanting.
On checking the NRHM cash book w/r. to paid voucher, it was noticed that vide No.J-1/ dt.31.03.2017 a sum of Rs.191270.00 & again vide Vr.No.J-2/ dt.31.3.2017, Rs.200000.00. Total a sum of Rs.391270.00 was advance adjusted against Sri Sukanta Nayak, JE. The details are as follows.
Sl.No. Name of the work C/R.No. & year. Amount. Name of the person 1 Constn. of Sub-Centre at Baripa. 3/11-12 191270.00Sri Sukanta Ku.Nayak,JE 2 Constn. of PHC Building at Nipania 926/09-10 200000.00Sri Sukanta Ku.Nayak,JE Total:- 391270.00
It was asked through objection memo to produced the above advance adjustment case records , MBs & other relevant records for checking.
In spite of personal contact & issue of objection memo the local authority remain silent & the original objection memo with reply not refunded to audit. Hence the objection para raised by audit remained unsettled . Verified the concerned records Rs. 391270.00 and found correct.
14.11 - Irregular reduction of O.B. in consolidate cash book 2016-17 Both P.S. & Govt. A/cs.
While checking the consolidate cash book both 2016-17 & 2015-16, it was noticed that the following cash book opening balance has been less taken than actual in the cash book 2016-17 without any specific reason.
It was asked through objection memo the reason of less taken in Opening Balance may be clarify to audit & the less taken in Opening Balance may be reconciled by way of taking receipt in the concerned cash book under compliance report. The details are as follows.
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Sl. Name of the Actual Shown Difference Actual Closing Shown Opening Difference Opening Balance in No. Cash Book Closing Balance in Advance as on Balance as on Advance as on 1.4.16 Balance as on 1.4.16 31.3.16 31.3.16
I P.S.Account. 1 MGNREGA Cash Book -26183.17 0.00 -26183.17 173034.00 73034.00 100000.00 2 SECC Cash Book 76491.00 0.00 76491.00 0.00 0.00 0.00 Total:- 50307.83 0.00 50307.83 173034.00 73034.00 100000.00 II Govt.Account. 1 Sikshya Sahayak Cash 0.28 0.00 0.28 0.00 0.00 0.00 Book Total:- 0.28 0.00 0.28 0.00 0.00 0.00
In spite of personal contact & issue of objection memo the local authority remain silent & the original objection memo with reply not refunded to audit. Hence the objection para raised by audit iremained unsettled . Verified the postion and para settled.
14.12 - Less adjustment of outstanding advanceGovt. MDM Cash Book
While checking the MDM Cash Book advance adjustment , w/r. to Acquittance roll & other relevant records, it was noticed that a sum of Rs.3000.00 was shown less adjustment than actual by Sri Paramananda Rout,CRCC, which was paid for disbursement of Remuneration of Cook & Helper for Khaliamenta GP.
It was asked through objection memo to produced the reason of less adjustment of Rs.3000.00 to audit & the less adjustment of Rs.3000.00 needs recovery from Sri Paramananda Rout,CRCC, Khaliamenta GP under compliance report. The details are as follows.
Sl. Name & Designation Advance Amount paid Advance Adv. Less amount
No. Paid Vr.NO. Adjustment Adjustment adjusted
/date Vr.No./ amount
Date 1 Sri Paramananda 19/MDM/ 33000.00J-1/ 30000.00 3000.00 Rout,CRCC, 13.6.11 31.3.17 Khaliamenta. Total:- 33000.00 30000.00 3000.00
In spite of personal contact & issue of objection memo the local authority remain silent & the original objection memo with reply not refunded to audit. Hence the objection para raised by audit remained unsettled . Till settlement of Rs.3000.00 is held under objection.
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14.13 - Less adjustment of outstanding advanceGovt. OAP Cash Book
While checking the OAP/ODP/NOAP Cash Book advance adjustment , w/r. to Acquittance roll & other relevant records, it was noticed that a sum of Rs.6200.00 was shown less adjustment than actual by Sri Mayadhar Naik, GPEO which was paid for disbursement of Old Age Pension of Saladei GP. For the month of 11/2016.
It was asked through objection memo to produced the reason of less adjustment of Rs.6200.00 to audit & the less adjustment of Rs.6200.00 needs recovery from Sri Mayadhar Naik, GPEO under compliance reported. The details are as follows.
Sl. Name & Designation Advance Amount paid Advance Adv. Less amount
No. Paid Vr.NO. Adjustment Adjustment adjusted
/date Vr.No./ amount
Date 1 Sri Mayadhar Naik,GPEO 42/OAP/ 153000.00J-30/ 146800.00 6200.00
15.12.16 31.3.17 Total:- 153000.00 146800.00 6200.00
In spite of personal contact & issue of objection memo the local authority remain silent & the original objection memo with reply not refunded to audit. Hence the objection para raised by audit remained unsettled . Till settlement of para Rs.6200.00 is held under objection.
PARA: 15 AUDIT ON WORKS
15.1 - Name of the work- Constn. of C.C.road from Dalisahi to PMGSY Road,Talagaon
Estimated cost:- Rs.300000.00 C/R.No.18/16-17(13th FC)
Name of the Executant:- Sri Laxman Patra.
Name of the JE:- Smt.Sasmita Hembrum,(GPTA).
Name of the AE:- Rabindra Naik, AE.
Vr.No.11/. dt.15.11.16, Amount:- Rs.300000.00(Ist & final bill)
MB.No.814/P age:-81 to 86
(i) Excess payment made towards cost of Cement.
On checking of the work bills w/r. to connecting records it was noticed that due to allowance of excess rate of cement than that of approved rate there occurred excess payment of Rs.9584.00 as calculated below:-
The estimate for the afore said work was prepared & approved on 25.8.16 taking the cost of cement @ Rs.719.40/qtl. The work order was issued to the executants on 25.8.16 vide letter No.768 dt.25.8.2016 giving instruction to complete the work within 31.10.16. it would be seen that the approved rate of cement was fixed @ Rs.332.00/bag with effect from 14.03.2016 by EE,R&B Divn. Keonjhar & communicated to PD,DRDA, Keonjhar vide Memo No.1086 dt.15.03.2016. As the rates of different items have been derived taking the cost of cement @ Rs.359.70/bag against the admissible rate of Rs.332.00/bag. Excess paid per bag of cement= Rs.359.70 - Rs.332.00 = Rs.27.70
Quantity of cement utilized=346 bags. (Ist & final bill)
Excess paid=346x27.70=Rs.9584.20 say Rs.9584.00
(ii) Excess payment towards hire charges of vibrator.
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On scrutiny of the work bill w/r. to connecting records it was noticed that hire charges of vibrator had been paid @ Rs.177/hr. against the admissible rate of Rs.106/hr. which resulted excess payment of Rs.1883.00 as calculated below:-
Period of vibrator engaged = 26.527 hr.
Hire charges of vibrator paid=26.527 x 177/hr.=4695.27 say 4695.00
Hire charges of vibrator admissible = 26.527 x 106/hr.=Rs.2811.86 say Rs.2812.00
Excess paid = Rs.1883.00
(Total excess payment = Rs.9584.00+ Rs.1883.00=Rs.11467.00)
In spite of personal contact & issue of objection memo the local authority remain silent & the original objection memo with reply not refunded to audit. Hence the objection para raised by audit remained unsettled . Verified the recovery Rs.11467.00 at the time of EC. Hence the para settled.
15.2 - Name of the work- Constn. of AWC Building at Sunatangiri,Gohira.
Estimated cost:- Rs.450000.00 C/R.No.10/15-16(AWC)
Name of the Executant:- Sri Sunaram Murmu.
Name of the JE:- Smt.Sasmita Hembrum,(GPTA).
Name of the AE:- Rabindra Naik, AE.
Vr.No.33/. dt.6.1.17, Amount:- Rs.254018.00 (Ist R/A bill)
MB.No.814/P age:-46 to 53
i) Excess payment made due to allowance of excess rate towards
cutting & bending of M.S.Rod.
On checking of the concerned case record it was noticed that a sum of Rs.4467.00 had been paid in excess to the executants due to allowance of excess rate towards cutting & bending of M.S.Rod for R.C.C. work as calculated below. A comparative analysis of the admissible rate of the aforesaid item derived by audit in accordance with analysis of rate 2006 & the rate allowed in the bill as per analysis provided by the J.E. followed by approval of the competent authority is furnished below:--
Particulars. Analysis of rate as per audit. Analysis of rate in the estimate Labour for cutting, Unit 1 MT Unit 1 Quintal bending shifting to Mate 0.44 nos 96.80Semiskilled Mulia 1 no @ 220.00 sites, lying and placing @220/- 220/- in position(as per Black Smith(Spl) 3 nos @260/- 780.00Black Smith(Spl) 1 no @ 260.00 analysis of rates 2006, 260/- item no9(b),page 52) Man Mulia 8 nos @200/- 1600.00Sundries @ 30% 144.00 Total. 2476.80 or247.68/Qtl. 624.00/Qtl. Excess rate allowed for 1 qtl. of M.S. Rod binding=Rs.624.00-Rs.247.68= Rs.376.32
Total M.S. Rod utilized=11.87 Qtl.(1st R/A. bill)
Excess paid for 11.87 qtl. @ Rs.376.32=Rs.4466.91 say:- Rs.4467.00
In spite of personal contact & issue of objection memo the local authority remain silent & the original objection memo with reply not refunded to audit. Hence the objection para raised by audit remained unsettled . Verified the recovery Rs.4467.00 at the time of EC. Hence the para settled..
15.3 - Name of the work-Constn. of Community Mandap at Kasibedasahi,Ostapura.
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Estimated cost:- Rs.250000.00 C/R.No.4/16-17(MLALAD)
Name of the Executant:- Sri Utkalmano Tudu.
Name of the JE:- Smt.Sasmita Hembrum,(GPTA).
Name of the AE:- Rabindra Naik, AE.
Vr.No.30/. dt.10.11.16, Amount:- Rs.250000.00(Ist & final bill)
MB.No.815/P age:-1 to 11
i) Excess payment made due to allowance of excess rate towards
cutting & bending of M.S.Rod.
On checking of the concerned case record it was noticed that a sum of Rs.3190.00 had been paid in excess to the executants due to allowance of excess rate towards cutting & bending of M.S.Rod for R.C.C. work as calculated below. A comparative analysis of the admissible rate of the aforesaid item derived by audit in accordance with analysis of rate 2006 & the rate allowed in the bill as per analysis provided by the J.E. followed by approval of the competent authority is furnished below:--
Particulars. Analysis of rate as per audit. Analysis of rate in the estimate Labour for cutting, Unit 1 MT Unit 1 Quintal bending shifting to Mate 0.44 nos 96.80Semiskilled Mulia 1 no @ 220.00 sites, lying and placing @220/- 220/- in position(as per Black Smith(Spl) 3 nos @260/- 780.00Black Smith(Spl) 1 no @ 260.00 analysis of rates 2006, 260/- item no9(b),page 52) Man Mulia 8 nos @200/- 1600.00Sundries @ 30% 144.00 Total. 2476.80 or247.68/Qtl. 624.00/Qtl. Excess rate allowed for 1 qtl. of M.S. Rod binding=Rs.624.00-Rs.247.68= Rs.376.32
Total M.S. Rod utilized=8.477 Qtl.(1st & final bill)
Excess paid for 8.477 qtl. @ Rs.376.32=Rs.3190.06 say:- Rs.3190.00
(ii) Excess payment made towards cost of Cement.
On checking of the work bills w/r. to connecting records it was noticed that due to allowance of excess rate of cement than that of approved rate there occurred excess payment of Rs.4266.00 as calculated below:-
The estimate for the afore said work was prepared & approved on 10.02.2016 taking the cost of cement @ Rs.719.40/qtl. The work order was issued to the executants on 28.4.16 vide letter No.173 dt.28.4.16 giving instruction to complete the work within 31.7.16 it would be seen that the approved rate of cement was fixed @ Rs.332.00/bag with effect from 14.03.2016 by EE,R&B Divn. Keonjhar & communicated to PD,DRDA,Keonjhar vide Memo No.1086 dt.15.03.2016. As the work was executed after 15.03.2016 the rates of different items of work should have either been revised considering the revised rate or the extra cost of cement should have been deducted from the bill. But neither the rates were revised nor the extra cost of cement was deducted from bill. As a result there occurred excess payment towards cost of cement.
Excess paid per bag of cement= Rs.359.70-Rs.332.00 = Rs.27.70
Quantity of cement utilized=154bags(Ist & final bill)
Excess paid=154x27.70=Rs.4265.80 say Rs.4266.00
Total excess payment= Rs.3190.00+ Rs.4266.00=Rs.7456.00
In spite of personal contact & issue of objection memo the local authority remain silent & the original objection memo with reply not refunded to audit. Hence the objection para raised by audit remained unsettled . Verified the recovery Rs.7456.00 at the time of EC. Hence the para settled..
15.4 - Name of the work-Constn. of C.C.Road at Talasahi Dhoudidiha.
Estimated cost:- Rs.300000.00 C/R.No.86/2016-17(GGY)
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Name of the Executant:- Sri Ugrasen Jena.
Name of the JE:- Sri Sukanta Kumar Nayak,JE.
Name of the AE:- Sri Rabindranath Naik, AE.
Vr.No.41 dt.23.07.16, Amount:- Rs.300000.00
MB.No.804 Page:-102 to 106
i) Excess payment made towards cost of Cement.
On checking of the work bills w/r. to connecting records it was noticed that due to allowance of excess rate of cement than that of approved rate there occurred excess payment of Rs.9390.00 As calculated below:-
The estimate for the afore said work was prepared & approved on 10.06.16 taking the cost of cement @ Rs.719.40/qtl. The work order was issued to the executants on 10.07.16 vide letter no.657 dt.10.07.2016 giving instruction to complete the work within 31.07.2016 it would be seen that the approved rate of cement was fixed @ Rs.332.00/bag with effect from 14.03.2016 by EE,R&B Divn. Keonjhar & communicated to PD,DRDA,Keonjhar vide Memo no.1086 dt.15.03.2016. As the rates of different items have been derived taking the cost of cement @ Rs.359.70/bag against the admissible rate of Rs.332.00/bag. Excess paid per bag of cement= Rs.359.70-Rs.332.00 = Rs.27.70
Quantity of cement utilized=339bags.
Excess paid=339x27.70=Rs.9390.30 say Rs.9390.00
In spite of personal contact & issue of objection memo the local authority remain silent & the original objection memo with reply not refunded to audit. Hence the objection para raised by audit remained unsettled . Verified the recovery Rs.9390.00 at the time of EC. Hence the para settled..
15.5 - Name of the work-Constn. of Community Mandap at Balipal.
Estimated cost:- Rs.200000.00 C/R.No.10/2016-17(MLALAD)
Name of the Executant:- Sri Nilamani Maharana
Name of the JE:- Sri Sukanta Kumar Nayak,JE.
Name of the AE:- Sri Rabindranath Naik, AE.
Vr.No.31 dt.18.11.16, Amount:- Rs.200000.00(Ist & final bill)
MB.No.810 Page:-80 to 83.
i) Excess payment made due to allowance of excess rate towards
cutting & bending of M.S.Rod.
On checking of the concerned case record it was noticed that a sum of Rs. 5487.00 had been paid in excess to the executants due to allowance of excess rate towards cutting & bending of M.S.Rod for R.C.C. work as calculated below. A comparative analysis of the admissible rate of the aforesaid item derived by audit in accordance with analysis of rate 2006 & the rate allowed in the bill as per analysis provided by the J.E. followed by approval of the competent authority is furnished below:-
Particulars. Analysis of rate as per audit. Analysis of rate in the estimate Labour for cutting, Unit 1 MT Unit 1 Quintal bending shifting to Mate 0.44 nos 96.80Semiskilled Mulia 1 no @ 220.00 sites, lying and placing @220/- 220/- in position(as per Black Smith(Spl) 3 nos @260/- 780.00Black Smith(Spl) 1 no @ 260.00 analysis of rates 2006, 260/- item no9(b),page 52) Man Mulia 8 nos @200/- 1600.00Sundries @ 30% 144.00 Total. 2476.80 or247.68/Qtl. 624.00/Qtl. Excess rate allowed for 1 qtl. Of M.S. Rod binding=Rs.624.00-Rs.247.68= Rs.376.32
63 / 99 AUDIT REPORT 30-12-2017
Total M.S. Rod utilized=14.58 Qtl.
Excess paid for 14.58 qtl. @ Rs.376.32=Rs.5486.74 say:- Rs.5487.00
In spite of personal contact & issue of objection memo the local authority remain silent & the original objection memo with reply not refunded to audit. Hence the objection para raised by audit remained unsettled . Verified the recovery Rs.5487.00 at the time of EC. Hence the para settled..
15.6 - Name of the work- Constn. of Community Mandap at Daradipal.
Estimated cost:- Rs.400000.00 C/R.No.9/2016-17(MLALAD)
Name of the Executant:- Sri Balaram Behera
Name of the JE:- Sri Sukanta Kumar Nayak,JE.
Name of the AE:- Sri Rabindranath Naik, AE.
Vr.No.32 dt.25.11.16, Amount:- Rs.310203.00(Ist R/A bill)
MB.No.818 Page:-27 to 35
Vr.No.36 dt.11.01.17, Amount:- Rs.89797.00(2nd & final bill)
MB.No.824Page:-18 to 24
i) Excess payment made due to allowance of excess rate towards
cutting & bending of M.S.Rod.
On checking of the concerned case record it was noticed that a sum of Rs. Rs.4429.00 had been paid in excess to the executants due to allowance of excess rate towards cutting & bending of M.S.Rod for R.C.C. work as calculated below. A comparative analysis of the admissible rate of the aforesaid item derived by audit in accordance with analysis of rate 2006 & the rate allowed in the bill as per analysis provided by the J.E. followed by approval of the competent authority is furnished below:-
Particulars. Analysis of rate as per audit. Analysis of rate in the estimate Labour for cutting, Unit 1 MT Unit 1 Quintal bending shifting to Mate 0.44 nos 96.80Semiskilled Mulia 1 no @ 220.00 sites, lying and placing @220/- 220/- in position(as per Black Smith(Spl) 3 nos @260- 780.00Black Smith (Spl) 1 no @ 260.00 analysis of rates 2006, 260- item no9(b),page 52) Man Mulia 8 nos @200- 1600.00Sundries @ 30% 144.00 Total. 2476.80 or247.68/Qtl. 624.00/Qtl. Excess rate allowed for 1 qtl. Of M.S. Rod binding=Rs.624.00-Rs.247.68= Rs.376.32
Total M.S. Rod utilized=11.77 Qtl.
Excess paid for 11.77 qtl. @ Rs.376.32=Rs.4429.28 say:- Rs.4429.00
(ii) Excess payment made towards cost of Cement.
On checking of the work bills w/r. to connecting records it was noticed that due to allowance of excess rate of cement than that of approved rate there occurred excess payment of Rs. 5485.00 As calculated below:-
The estimate for the afore said work was prepared & approved on 10.02.2016 taking the cost of cement @ Rs.719.40/qtl. The work order was issued to the executants on 31.10.2016 vide letter no.984 dt.31.10.2016 giving instruction to complete the work within 31.01.2017 it would be seen that the approved rate of cement was fixed @ Rs.332.00/bag with effect from 14.03.2016 by EE,R&B Division. Keonjhar & communicated to PD,DRDA, Keonjhar vide Memo No.1086 dt.15.03.2016. As the work was executed after 15.03.2016 the rates of different items of work should have either been revised considering the revised rate or the extra cost of cement should have been deducted from the bill. But neither the rates were revised nor the extra cost of cement was deducted from bill. As a result there occurred excess payment towards cost of cement.
64 / 99 AUDIT REPORT 30-12-2017
Excess paid per bag of cement= Rs.359.70-Rs.332.00 = Rs.27.70
Quantity of cement utilized=172 bags(Ist R/A bill) + 26 bags(2/F bill)=198 bags
Excess paid=198x27.70=Rs.5484.60 say Rs.5485.00
Total excess payment= Rs.4429.00(+)Rs.5485.00= Rs.9914.00
Deduct excess bill amount :- (-) Rs.1807.00
Net excess payment= Rs.8107.00
In spite of personal contact & issue of objection memo the local authority remain silent & the original objection memo with reply not refunded to audit. Hence the objection para raised by audit remained unsettled .Verified the recovery Rs.8107.00 at the time of EC. Hence the para settled..
15.7 - Name of the work- Const. of Road from RD Road to Ambatotta.
Estimated cost:- Rs.1500000.00 C/R.No.9/2014-15(IAP)
Name of the Contractor:- Sri Debendranath Jena.
Name of the JE:- Sri Sukanta Kumar Nayak,JE
Name of the AE:- Sri Rabindranath Naik, AE.
Vr.No.81/dt.13.2.15, Amount:- Rs.1051502.00(Ist R/A bill)
MB.No.731/P age:- 148 to 150
Vr.No.9dt.7.6.16., Amount:- Rs.448498.00(2nd & final bill)
MB.No.766/P age:-116 to 123
Total:-Rs.1500000.00
i) Less deduction of VAT
As per section -54(1) of Odisha VAT Act. 2005 it is clearly mentioned that when any payment made to the works contractor for the works contract exceeding 50000/- the paying authority should realize VAT @ 4% followed by depositing the same to the proper authority. Vide letter No.11780 dt.21.7.2015 of Commissioner –cum- Secretary to Govt. P.R. Department it has also been clearly mention for deduction of tax equal 4 per centum of the sum in respect of works contract if the value of works contract exceeds 50000/-. It would be seen that in the 2nd & final bill the work bill amount was Rs.448498.00.
VAT due for realization in 2nd final bill = 4% of Rs.448498.00=Rs.17940.00
VAT realized= Rs.4009.00
Less realized = Rs.17940.00– Rs.4009.00= Rs.13931.00
Due to less realization of VAT there occurred loss of revenue to Govt. ex- chequer to the tune of Rs.13931.00
In spite of personal contact & issue of objection memo the local authority remain silent & the original objection memo with reply not refunded to audit. Hence the objection para raised by audit remained unsettled . Verified the recovery Rs.13931.00 at the time of EC. Hence the para settled..
15.8 - Name of the work- Constn. of Community Centre at Angarua.
65 / 99 AUDIT REPORT 30-12-2017
Estimated cost:- Rs.600000.00 C/R.No.03/15-16 (SDP)
Name of the Executant:- Sri Bijaya Kumar Dash.
Name of the JE:- Smt. Annapurna Ghadei,(GPTA)
Name of the AE:- Sri Rabindranath Naik, AE.
Vr.No.02 dt.24.05.16, Amount:- Rs.172936.00 (Ist R/A bill)
MB.No.803 Page:- 8 to 12
Vr.No.10 dt.31.08.16, Amount:- Rs.137661.00 (2nd R/A bill)
MB.No.803 Page:- 47 to 51
Vr.No.15 dt.28.11.16, Amount:- Rs.182787.00 (3rd R/A bill)
MB.No.803 Page:- 93 to 97
Vr.No.19dt.10.02.17, Amount:- Rs.106616.00 (4th & final bill)
MB.No.803 Page:- 115 to 119
Total:- Rs.600000.00 i) Excess payment made towards cost of Cement.
On checking of the work bills w/r. to connecting records it was noticed that due to allowance of excess rate of cement than that of approved rate there occurred excess payment of Rs.6953.00 as calculated below:--
The estimate for the afore said work was prepared & approved on 10.02.2016 taking the cost of cement @ Rs.719.40/qtl. The work order was issued to the executants on 29.03.2016 vide letter no.1248 dt.29.03.2016 giving instruction to complete the work within 30.06.16 it would be seen that the approved rate of cement was fixed @ Rs.332.00/bag with effect from 14.03.2016 by EE,R&B Divn. Keonjhar & communicated to PD,DRDA,Keonjhar vide Memo no.1086 dt.15.03.2016. As the work was executed after 15.03.2016 the rates of different items of work should have either been revised considering the revised rate or the extra cost of cement should have been deducted from the bill. But neither the rates were revised nor the extra cost of cement was deducted from bill. As a result there occurred excess payment towards cost of cement.
Excess paid per bag of cement= Rs.359.70-Rs.332.00 = Rs.27.70
Quantity of cement utilized=99 bags(Ist R/A bill) + 56 bags(2nd R.A bill)+ 81 bags(3rd R.A bill)+ 15 bags(4th & final bill)=251bags
Excess paid=251x27.70=Rs.6952.70 say Rs.6953.00
(ii) Excess payment towards the cost of M.S.Door & Window.
In the approved estimate the weight of M.S. Door & M.S.Window with Ver. opening has been allowed @ 35 Kg/Sqm. & 40 Kg./Sqm. Respectively. But in the measurement the weight of M.S.Door & Window has been allowed @ 40 Kg./Sqm. & 45 Kg./Sqm. respectively. Due to allowance of excess weight there occurred excess payment as calculated below.
In the approved estimate the cost of M.S.Door & Window has been allowed @Rs.70.00/Kg. where as in the bill cost was allowed @ Rs.72.00/Kg. which is not admissible.
As per measurement recorded in MB at page No.118 the area of Doors & Windows are 4.752 sqm & 14.69 sqm respectively.
Admissible weight of Door & Window:-
Door :- 4.752x35 Kg/sqm = 166.32 Kg.
Window:- 14.69x40 Kg/sqm= 587.60Kg.
Total:-753.92 Kg.
Admissible cost= 753.92x70.00/Kg = Rs.52774.00
Weight allowed in the bill:-
Door :- 4.752x40 Kg/sqm = 190.08 Kg.
66 / 99 AUDIT REPORT 30-12-2017
Window:- 14.69x45Kg/sqm= 661.05 Kg..
Total:-851.13 Kg.
Cost allowed= 851.13x72.00/Kg = Rs.61281.00
Excess paid=Rs.61281.00- Rs.52774.00= Rs.8507.00
(Total excess payment= Rs.6953.00 + Rs.8507.00)= Rs.15460.00
In spite of personal contact & issue of objection memo the local authority remain silent & the original objection memo with reply not refunded to audit. Hence the objection para raised by audit remained unsettled .Verified the recovery Rs.15460.00 at the time of EC. Hence the para settled..
15.9 - Name of the work- Constn. of C.C.Road from Ananda Senapati house to Salagadia at Tigiria.
Estimated cost:- Rs.250000.00 C/R.No.56/2016-17(GGY)
Name of the Executant:- Sri Banaj Ku.Behera.
Name of the JE:- Smt.Annapurna Ghadei(GPTA)
Name of the AE:- Sri Rabindranath Naik, AE.
Vr.No.47 dt.3.8.16, Amount:- Rs.250000.00
MB.No.803 Page:- 39 to 45 i) Excess payment made towards cost of Cement.
On checking of the work bills w/r. to connecting records it was noticed that due to allowance of excess rate of cement than that of approved rate there occurred excess payment of Rs.7341.00 as calculated below:-
The estimate for the afore said work was prepared & approved on 26.05.16 taking the cost of cement @ Rs.719.40/qtl. The work order was issued to the executants on 26.5.16 vide letter No.629 dt.26.5.2016 giving instruction to complete the work within 31.7.16. it would be seen that the approved rate of cement was fixed @ Rs.332.00/bag with effect from 14.03.2016 by EE,R&B Divn. Keonjhar & communicated to PD,DRDA, Keonjhar vide Memo No.1086 dt.15.03.2016. As the rates of different items have been derived taking the cost of cement @ Rs.359.70/bag against the admissible rate of Rs.332.00/bag. Excess paid per bag of cement= Rs.359.70 - Rs.332.00 = Rs.27.70
Quantity of cement utilized=265 bags.
Excess paid=265x27.70=Rs.7340.50 say Rs.7341.00
In spite of personal contact & issue of objection memo the local authority remain silent & the original objection memo with reply not refunded to audit. Hence the objection para raised by audit remained unsettled . Verified the recovery Rs.7341.00 at the time of EC. Hence the para settled..
15.10 - Name of the work- Constn. of Boundary wass at Chandali Pry. School,Taruan.
Estimated cost:- Rs.200000.00 C/R.No.14/15-16(MLALAD)
Name of the Executant:- Sri Kulamani Lenka.
Name of the JE:- Sri Pramod Kumar Panda,(GPTA)
Name of the AE:- Sri Rabindranath Naik, AE.
Vr.No.9 dt.20.6.16, Amount:- Rs.200000.00
67 / 99 AUDIT REPORT 30-12-2017
MB.No.791 Page:- 97 to 105
(ii) Excess payment made towards cost of Cement.
On checking of the work bills w/r. to connecting records it was noticed that due to allowance of excess rate of cement than that of approved rate there occurred excess payment of Rs.2770.00 as calculated below:-
The estimate for the afore said work was prepared & approved on 10.02.2016 taking the cost of cement @ Rs.719.40/qtl. The work order was issued to the executants on 29.3.16 vide letter No.1242 dt.29.3.16 giving instruction to complete the work within 30.6.16 it would be seen that the approved rate of cement was fixed @ Rs.332.00/bag with effect from 14.03.2016 by EE,R&B Divn. Keonjhar & communicated to PD,DRDA,Keonjhar vide Memo No.1086 dt.15.03.2016. As the work was executed after 15.03.2016 the rates of different items of work should have either been revised considering the revised rate or the extra cost of cement should have been deducted from the bill. But neither the rates were revised nor the extra cost of cement was deducted from bill. As a result there occurred excess payment towards cost of cement.
Excess paid per bag of cement= Rs.359.70-Rs.332.00 = Rs.27.70
Quantity of cement utilized=100 bags(Ist & final bill)
Excess paid=100x27.70=Rs.2770.00
In spite of personal contact & issue of objection memo the local authority remain silent & the original objection memo with reply not refunded to audit. Hence the objection para raised by audit remained unsettled . Verified the recovery Rs.2770.00 at the time of EC. Hence the para settled..
15.11 - Name of the work- Constn. of Drain & C.C.Road from village Mandap to Harijansahi,Kendukhunta
Estimated cost:- Rs.200000.00 C/R.No.100/16-17(GGY)
Name of the Executant:- Sri Mayadhar Rout.
Name of the JE:- Sri Pramod Kumar Panda,(GPTA)
Name of the AE:- Sri Rabindranath Naik, AE.
Vr.No.71 dt.20.9.16, Amount:- Rs.200000.00
MB.No.805 Page:- 29 to 36 i) Excess payment made towards cost of Cement.
On checking of the work bills w/r. to connecting records it was noticed that due to allowance of excess rate of cement than that of approved rate there occurred excess payment of Rs.6316.00 as calculated below:-
The estimate for the afore said work was prepared & approved on 4.07.16 taking the cost of cement @ Rs.719.40/qtl. The work order was issued to the executants on 4.07.16 vide letter No.715 dt.4.07.2016 giving instruction to complete the work within 30.09.2016. it would be seen that the approved rate of cement was fixed @ Rs.332.00/bag with effect from 14.03.2016 by EE,R&B Divn. Keonjhar & communicated to PD,DRDA, Keonjhar vide Memo No.1086 dt.15.03.2016. As the rates of different items have been derived taking the cost of cement @ Rs.359.70/bag against the admissible rate of Rs.332.00/bag. Excess paid per bag of cement= Rs.359.70 - Rs.332.00 = Rs.27.70
Quantity of cement utilized=228 bags.
Excess paid=228x27.70=Rs.6315.60 say Rs.6316.00
(ii) Excess payment towards cost of display board.
In the approved estimate there was provision for display board of Rs.1000.00. But in the bill a sum of Rs.2000.00 was allowed towards display board resulting excess payment of Rs.1000.00
Total excess payment = Rs.6316.00+Rs.1000.00)= Rs.7316.00
In spite of personal contact & issue of objection memo the local authority remain silent & the original objection memo with reply not refunded to audit. Hence the objection para raised by audit remained unsettled . Verified the recovery Rs.7316.00 at the time of EC. Hence the para settled..
68 / 99 AUDIT REPORT 30-12-2017
15.12 - Name of the work- Constn. of AWC building at Khalana-III.
Estimated cost:- Rs.450000.00 C/R.No.20/15-16(AWC)
Name of the Executant:- Sri Giridhari Majhi.
Name of the JE:- Sri Pramod Kumar Panda,(GPTA)
Name of the AE:- Sri Rabindranath Naik, AE.
Vr.No.21 dt.22.08.16, Amount:- Rs.450000.00
MB.No.791 Page:- 107 to 129
i) Excess payment made due to allowance of excess rate towards
cutting & bending of M.S.Rod.
On checking of the concerned case record it was noticed that a sum of Rs.4629.00 had been paid in excess to the executants due to allowance of excess rate towards cutting & bending of M.S.Rod for R.C.C. work as calculated below. A comparative analysis of the admissible rate of the aforesaid item derived by audit in accordance with analysis of rate 2006 & the rate allowed in the bill as per analysis provided by the J.E. followed by approval of the competent authority is furnished below:--
Particulars. Analysis of rate as per audit. Analysis of rate in the estimate Labour for cutting, Unit 1 MT Unit 1 Quintal bending shifting to Mate 0.44 nos 96.80Semiskilled Mulia 1 no @ 220.00 sites, lying and placing @220/- 220/- in position(as per Black Smith(Spl) 3 nos @260/- 780.00Black Smith(Spl) 1 no @ 260.00 analysis of rates 2006, 260/- item no9(b),page 52) Man Mulia 8 nos @200/- 1600.00Sundries @ 30% 144.00 Total. 2476.80 or247.68/Qtl. 624.00/Qtl. Excess rate allowed for 1 qtl. of M.S. Rod binding=Rs.624.00-Rs.247.68= Rs.376.32
Total M.S. Rod utilized=12.30 Qtl.
Excess paid for 12.30 qtl. @ Rs.376.32=Rs.4628.73 say:- Rs.4629.00
In spite of personal contact & issue of objection memo the local authority remain silent & the original objection memo with reply not refunded to audit. Hence the objection para raised by audit remained unsettled . Verified the recovery Rs.4629.00 at the time of EC. Hence the para settled..
15.13 - Name of the work- Constn. of Community Centre at Naduan.
Estimated cost:- Rs.400000.00 C/R.No.8/15-16(MLALAD)
Name of the Executant:- Sri Sarbeswar Sahoo.
Name of the JE:- Sri Rabindra Kumar Panda,(GPTA)
Name of the AE:- Sri Rabindranath Naik, AE.
Vr.No.6 dt.4.6. 16, Amount:- Rs.222203.00(Ist. R/A bill)
MB.No.800 Page:- 36 to 43
Vr.No.16 dt.3.9.16, Amount:- Rs.177797.00
MB.No.808 Page:- 77 to 87
(i) Excess payment made towards cost of Cement.
69 / 99 AUDIT REPORT 30-12-2017
On checking of the work bills w/r. to connecting records it was noticed that due to allowance of excess rate of cement than that of approved rate there occurred excess payment of Rs.5900.00 as calculated below:-
The estimate for the afore said work was prepared & approved on 22.02.2016 taking the cost of cement @ Rs.719.40/qtl. The work order was issued to the executants on 29.3.16 vide letter No.1236 dt.29.3.16 giving instruction to complete the work within 30.6.16 it would be seen that the approved rate of cement was fixed @ Rs.332.00/bag with effect from 14.03.2016 by EE,R&B Divn. Keonjhar & communicated to PD,DRDA,Keonjhar vide Memo No.1086 dt.15.03.2016. As the work was executed after 15.03.2016 the rates of different items of work should have either been revised considering the revised rate or the extra cost of cement should have been deducted from the bill. But neither the rates were revised nor the extra cost of cement was deducted from bill. As a result there occurred excess payment towards cost of cement.
Excess paid per bag of cement= Rs.359.70-Rs.332.00 = Rs.27.70
Quantity of cement utilized=116 bags (Ist R/A bill)+ 97 bags (2nd & final bill)=213 bags.
Excess paid=213x27.70=Rs.5900.10 or say Rs.5900.00
In spite of personal contact & issue of objection memo the local authority remain silent & the original objection memo with reply not refunded to audit. Hence the objection para raised by audit remained unsettled . Verified the recovery Rs.5900.00 at the time of EC. Hence the para settled..
15.14 - Name of the work- Constn. of Community Centre at Attasahipatana.
Estimated cost:- Rs.500000.00 C/R.No.2/15-16(SDP)
Name of the Executant:- Sri Lalit Mohan Prusty.
Name of the JE:- Sri Rabindra Kumar Panda,(GPTA)
Name of the AE:- Sri Rabindranath Naik, AE.
Vr.No.3 dt.26.5. 16, Amount:- Rs.271497.00(Ist. R/A bill)
MB.No.800 Page:- 27 to 34
Vr.No.7 dt.6.8.16, Amount:- Rs.228503.00
MB.No.808 Page:- 109 to 120
Total:-Rs.500000.00
(i) Excess payment made towards cost of Cement.
On checking of the work bills w/r. to connecting records it was noticed that due to allowance of excess rate of cement than that of approved rate there occurred excess payment of Rs.7728.00 As calculated below:-
The estimate for the afore said work was prepared & approved on 22.02.2016 taking the cost of cement @ Rs.719.40/qtl. The work order was issued to the executants on 29.3.16 vide letter No.1247 dt.29.3.16 giving instruction to complete the work within 30.6.16 it would be seen that the approved rate of cement was fixed @ Rs.332.00/bag with effect from 14.03.2016 by EE,R&B Divn. Keonjhar & communicated to PD,DRDA,Keonjhar vide Memo No.1086 dt.15.03.2016. As the work was executed after 15.03.2016 the rates of different items of work should have either been revised considering the revised rate or the extra cost of cement should have been deducted from the bill. But neither the rates were revised nor the extra cost of cement was deducted from bill. As a result there occurred excess payment towards cost of cement.
Excess paid per bag of cement= Rs.359.70-Rs.332.00 = Rs.27.70
Quantity of cement utilized=141 bags (Ist R/A bill)+ 138bags (2nd & final bill)=279 bags.
Excess paid=279x27.70=Rs.7728.30 or say Rs.7728.00
In spite of personal contact & issue of objection memo the local authority remain silent & the original objection memo with reply not refunded to audit. Hence the objection para raised by audit remained unsettled . Verified the recovery Rs.7728.00 at the time of EC. Hence the para settled..
70 / 99 AUDIT REPORT 30-12-2017
15.15 - Name of the work-Constn. of C.C.Road from Godipatana village to Pry. School, Godipatana.
Estimated cost:- Rs.250000.00 C/R.No.20/2016-17(SFC)
Name of the Executant:- Sri Alshaya Kumar Sahoo.
Name of the JE:- Sri Rabindra Kumar Panda,(GPTA).
Name of the AE:- Sri Rabindranath Naik, AE.
Vr.No.42 dt.11.11.16, Amount:- Rs.250000.00
MB.No.808 P age:-130 to 135 i) Excess payment made towards cost of Cement.
On checking of the work bills w/r. to connecting records it was noticed that due to allowance of excess rate of cement than that of approved rate there occurred excess payment of Rs.7922.00 as calculated below:-
The estimate for the afore said work was prepared & approved on 4.7.2016 taking the cost of cement @ Rs.719.40/qtl. The work order was issued to the executants on 4.7.2016 vide letter No.739 dt.4.7.2016 giving instruction to complete the work within 30.9.2016 it would be seen that the approved rate of cement was fixed @ Rs.332.00/bag with effect from 14.03.2016 by EE,R&B Divn. Keonjhar & communicated to PD,DRDA,Keonjhar vide Memo No.1086 dt.15.03.2016. As the rates of different items have been derived taking the cost of cement @ Rs.359.70/bag against the admissible rate of Rs.332.00/bag. Excess paid per bag of cement= Rs.359.70-Rs.332.00 = Rs.27.70
Quantity of cement utilized=286 bags.
Excess paid=286x27.70=Rs.7922.20 say Rs.7922.00
In spite of personal contact & issue of objection memo the local authority remain silent & the original objection memo with reply not refunded to audit. Hence the objection para raised by audit iremained unsettled . Verified the recovery Rs.7922.00 at the time of EC. Hence the para settled..
15.16 - Name of the work-Constn. of C.C.Road at Talasahi, Chaumuhin Colony.
Estimated cost:- Rs.200000.00 C/R.No.6/2016-17(SFC)
Name of the Executant:- Sri Rabindra Kumar Panda,(GPTA)(Depttl).
Name of the JE:- Sri Rabindra Kumar Panda,(GPTA).
Name of the AE:- Sri Rabindranath Naik, AE.
Vr.No.72 dt.27.3.17, Amount:- Rs.200000.00
MB.No.832 P age:-06 to 10 i) Excess payment made towards cost of Cement.
On checking of the work bills w/r. to connecting records it was noticed that due to allowance of excess rate of cement than that of approved rate there occurred excess payment of Rs.6288.00 as calculated below:-
The estimate for the afore said work was prepared & approved on 17.12.2016 taking the cost of cement @ Rs.719.40/qtl. The work order was issued to the executants on 17.12.2016 vide letter No.1277(SFC)/ dt.17.12.2016 giving instruction to complete the work within 31.03.17 it would be seen that the approved rate of cement was fixed @ Rs.332.00/bag with effect from 14.03.2016 by EE,R&B Divn. Keonjhar & communicated to PD,DRDA,Keonjhar vide Memo No.1086 dt.15.03.2016. As the rates of different items have been derived taking the cost of cement @ Rs.359.70/bag against the admissible rate of Rs.332.00/bag. Excess paid per bag of cement= Rs.359.70-Rs.332.00 = Rs.27.70
Quantity of cement utilized=227 bags.
Excess paid=227x27.70=Rs.6287.90 or say Rs.6288.00
71 / 99 AUDIT REPORT 30-12-2017
In spite of personal contact & issue of objection memo the local authority remain silent & the original objection memo with reply not refunded to audit. Hence the objection para raised by audit remained unsettled . Verified the recovery Rs6288.00 at the time of EC. Hence the para settled..
15.17 - Name of the work- Constn. of C.C.Road at Talasahi Khandidali,Madanpur.
Estimated cost:- Rs.200000.00 C/R.No.31/2016-17(SFC)
Name of the Executant:- Sri Dhruba Ch. Behera.
Name of the JE:- Sri Rabindra Kumar Panda,(GPTA).
Name of the AE:- Sri Rabindranath Naik, AE.
Vr.No.37 dt.7.10.16, Amount:- Rs.200000.00
MB.No.808 P age:-104 to 106 i) Excess payment made towards cost of Cement.
On checking of the work bills w/r. to connecting records it was noticed that due to allowance of excess rate of cement than that of approved rate there occurred excess payment of Rs.6870.00 as calculated below:-
The estimate for the afore said work was prepared & approved on 12.09.2016 taking the cost of cement @ Rs.719.40/qtl. The work order was issued to the executants on 12.09.2016 vide letter No.775 dt.12.09.2016 giving instruction to complete the work within 31.10.2016 it would be seen that the approved rate of cement was fixed @ Rs.332.00/bag with effect from 14.03.2016 by EE,R&B Divn. Keonjhar & communicated to PD,DRDA,Keonjhar vide Memo no.1086 dt.15.03.2016. As the rates of different items have been derived taking the cost of cement @ Rs.359.70/bag against the admissible rate of Rs.332.00/bag. Excess paid per bag of cement= Rs.359.70-Rs.332.00 = Rs.27.70
Quantity of cement utilized=248 bags.
Excess paid=248x27.70=Rs.6869.60 say Rs.6870.00
In spite of personal contact & issue of objection memo the local authority remain silent & the original objection memo with reply not refunded to audit. Hence the objection para raised by audit remained unsettled . Verified the recovery Rs.6870.00 at the time of EC. Hence the para settled..
15.18 - Name of the work- Constn. of AWC building at Khailo.
Estimated cost:- Rs.450000.00 C/R.No.3/15-16(AWC)
Name of the Executant:- Sri Rankanath Sahoo.
Name of the JE:- Sri Pradeep Kumar Samal,(GPTA)
Name of the AE:- B.Bhitiria, AE.
Vr.No.5 dt.20.4.16, Amount:- Rs.261764.00 (Ist. R/A bill)
MB.No.795 & 797 Page:- 1 to 8 & 4 to 7
Vr.No.22 dt.12.8.16, Amount:- Rs.188236.00 (2nd & final bill)
MB.No.797 Page:- 38 to 48
Total:-Rs.450000.00 i) Excess payment made due to allowance of excess rate towards
72 / 99 AUDIT REPORT 30-12-2017
cutting & bending of M.S.Rod.
On checking of the concerned case record it was noticed that a sum of Rs.4249.00 had been paid in excess to the executants due to allowance of excess rate towards cutting & bending of M.S.Rod for R.C.C. work as calculated below. A comparative analysis of the admissible rate of the aforesaid item derived by audit in accordance with analysis of rate 2006 & the rate allowed in the bill as per analysis provided by the J.E. followed by approval of the competent authority is furnished below:--
Particulars. Analysis of rate as per audit. Analysis of rate in the estimate Labour for cutting, Unit 1 MT Unit 1 Quintal bending shifting to Mate 0.44 nos 96.80Semiskilled Mulia 1 no @ 220.00 sites, lying and placing @220/- 220/- in position(as per Black Smith(Spl) 3 nos @260/- 780.00Black Smith(Spl) 1 no @ 260.00 analysis of rates 2006, 260/- item no9(b),page 52) Man Mulia 8 nos @200/- 1600.00Sundries @ 30% 144.00 Total. 2476.80 or247.68/Qtl. 624.00/Qtl. Excess rate allowed for 1 qtl. of M.S. Rod binding=Rs.624.00-Rs.247.68= Rs.376.32
Total M.S. Rod utilized=11.29 Qtl.
Excess paid for 11.29 qtl. @ Rs.376.32=Rs.4248.65 say:- Rs.4249.00
In spite of personal contact & issue of objection memo the local authority remain silent & the original objection memo with reply not refunded to audit. Hence the objection para raised by audit remained unsettled . Verified the recovery Rs.4249.00 at the time of EC. Hence the para settled..
15.19 - Name of the work-Constn. of C.C.Road from Uppersahi to AWC Kantorahi.
Estimated cost:- Rs.300000.00 C/R.No.17/2016-17(SFC)
Name of the Executant:- Sri Kalandi Sahoo
Name of the JE:- Sri Pradeep Kumar Samal,(GPTA).
Name of the AE:- Sri Rabindranath Naik, AE.
Vr.No.39 dt.26.10.16, Amount:- Rs.300000.00
MB.No.707/13-14 P age:-141 to 145
i) Excess payment made towards cost of Cement.
On checking of the work bills w/r. to connecting records it was noticed that due to allowance of excess rate of cement than that of approved rate there occurred excess payment of Rs.9695.00 as calculated below:-
The estimate for the afore said work was prepared & approved on 17.09.2016 taking the cost of cement @ Rs.719.40/qtl. The work order was issued to the executants on 17.09.2016 vide letter No.776(SFC)/ dt.17.09.2016 giving instruction to complete the work within 31.10.16. It would be seen that the approved rate of cement was fixed @ Rs.332.00/bag with effect from 14.03.2016 by EE,R&B Divn. Keonjhar & communicated to PD,DRDA,Keonjhar vide Memo No.1086 dt.15.03.2016. As the rates of different items have been derived taking the cost of cement @ Rs.359.70/bag against the admissible rate of Rs.332.00/bag. Excess paid per bag of cement= Rs.359.70-Rs.332.00 = Rs.27.70
Quantity of cement utilized=350 bags.
Excess paid=350x27.70=Rs.9695.00 or say Rs.9695.00
In spite of personal contact & issue of objection memo the local authority remain silent & the original objection memo with reply not refunded to audit. Hence the objection para raised by audit remained unsettled . Verified the recovery Rs.9695.00 at the time of EC. Hence the para settled..
15.20 - Name of the work- Constn. of 2 nos of Box Culvert on the road from Harijansahi to G.P.Office, Tarimul.
73 / 99 AUDIT REPORT 30-12-2017
Estimated cost:- Rs.450000.00 C/R.No.17/14-15(13th FCA)
Name of the Executant:- Sri Puthul Kumar Prusty.
Name of the JE:- Sri Pradeep Kumar Samal,(GPTA)
Name of the AE:- B.Bhitiria, AE.
Vr.No.2 dt.17.4.16, Amount:- Rs.357018.00 (Ist. R/A bill)
MB.No.795 & 797 Page:- 8 to 10 & 10 to 15
Vr.No.4 dt.12.05.16, Amount:- Rs.92982.00 (2nd & final bill)
MB.No.797 Page:- 33 to 36
Total:-Rs.450000.00
i) Excess payment made due to allowance of excess rate towards
cutting & bending of M.S.Rod.
On checking of the concerned case record it was noticed that a sum of Rs.10913.00 had been paid in excess to the executants due to allowance of excess rate towards cutting & bending of M.S.Rod for R.C.C. work as calculated below. A comparative analysis of the admissible rate of the aforesaid item derived by audit in accordance with analysis of rate 2006 & the rate allowed in the bill as per analysis provided by the J.E. followed by approval of the competent authority is furnished below:--
Particulars. Analysis of rate as per audit. Analysis of rate in the estimate Labour for cutting, Unit 1 MT Unit 1 Quintal bending shifting to Mate 0.44 nos 96.80Semiskilled Mulia 1 no @ 220.00 sites, lying and placing @220/- 220/- in position(as per Black Smith(Spl) 3 nos @260/- 780.00Black Smith(Spl) 1 no @ 260.00 analysis of rates 2006, 260/- item no9(b),page 52) Man Mulia 8 nos @200/- 1600.00Sundries @ 30% 144.00 Total. 2476.80 or247.68/Qtl. 624.00/Qtl. Excess rate allowed for 1 qtl. of M.S. Rod binding=Rs.624.00-Rs.247.68= Rs.376.32
Total M.S. Rod utilized=29.00 Qtl.
Excess paid for 29.00 qtl. @ Rs.376.32=Rs.10913.28 say:- Rs.10913.00
In spite of personal contact & issue of objection memo the local authority remain silent & the original objection memo with reply not refunded to audit. Hence the objection para raised by audit remained unsettled . Verified the recovery Rs.10913.00 at the time of EC. Hence the para settled..
15.21 - Name of the work-Constn. of Culvert & C.C.Road at Bindhanisahi, Khalpal.
Estimated cost:- Rs.300000.00 C/R.No.13/2015-16MLALAD)
Name of the Executant:- Sri Mayadhar Bindhani.
Name of the JE:- Sri Pradeep Kumar Samal,(GPTA).
Name of the AE:- Sri Rabindranath Naik, AE.
Vr.No.14 dt.8.8.16, Amount:- Rs.300000.00
MB.No.740/2014-15 P age:-97 to 105
i) Excess payment made towards cost of Cement.
74 / 99 AUDIT REPORT 30-12-2017
On checking of the work bills w/r. to connecting records it was noticed that due to allowance of excess rate of cement than that of approved rate there occurred excess payment of Rs.8836.00 as calculated below:-
The estimate for the afore said work was prepared & approved on 10.02.2016 taking the cost of cement @ Rs.719.40/qtl. The work order was issued to the executants on 29.03.2016 vide letter No.1241(MLALAD)/ dt.29.3.2016 giving instruction to complete the work within 30.6.16. It would be seen that the approved rate of cement was fixed @ Rs.332.00/bag with effect from 14.03.2016 by EE,R&B Divn. Keonjhar & communicated to PD,DRDA,Keonjhar vide Memo No.1086 dt.15.03.2016. As the rates of different items have been derived taking the cost of cement @ Rs.359.70/bag against the admissible rate of Rs.332.00/bag. Excess paid per bag of cement= Rs.359.70-Rs.332.00 = Rs.27.70
Quantity of cement utilized=319 bags.
Excess paid=319x27.70=Rs.8836.30 or say Rs.8836.00
In spite of personal contact & issue of objection memo the local authority remain silent & the original objection memo with reply not refunded to audit. Hence the objection para raised by audit remained unsettled . Verified the recovery Rs.8836.00 at the time of EC. Hence the para settled..
15.22 - Name of the work- Constn. of C.C.Road at Harijanasahi, Madhukeshari of Batto G.P.
Estimated cost:- Rs400000.00 C/R.No.16/2015-16(MLALAD)
Name of the Executant:- Sri Kishore Jena.
Name of the JE:- Sri Soumyaranjan Behera,(GPTA).
Name of the AE:- Sri Rabindranath Naik, AE.
Vr.No.3/. dt.25.4.16, Amount:- Rs.400000.00(Ist & final bill)
MB.No.801/P age:- 40 to 46
(i) Excess payment made towards cost of Cement.
On checking of the work bills w/r. to connecting records it was noticed that due to allowance of excess rate of cement than that of approved rate there occurred excess payment of Rs.13074.00 as calculated below:-
The estimate for the afore said work was prepared & approved on 10.02.2016 taking the cost of cement @ Rs.719.40/qtl. The work order was issued to the executants on 29.3.2016 vide letter no.1244 dt.29.3.2016 giving instruction to complete the work within 30.6.2017 it would be seen that the approved rate of cement was fixed @ Rs.332.00/bag with effect from 14.03.2016 by EE,R&B Division. Keonjhar & communicated to PD,DRDA, Keonjhar vide Memo No.1086 dt.15.03.2016. As the work was executed after 15.03.2016 the rates of different items of work should have either been revised considering the revised rate or the extra cost of cement should have been deducted from the bill. But neither the rates were revised nor the extra cost of cement was deducted from bill. As a result there occurred excess payment towards cost of cement.
Excess paid per bag of cement= Rs.359.70-Rs.332.00 = Rs.27.70
Quantity of cement utilized=472 bags (Ist & final bill)
Excess paid=472x27.70=Rs.13074.40 say Rs.13074.00
(ii) Excess payment towards hire charges of vibrator.
On scrutiny of the work bill w/r. to connecting records it was noticed that hire charges of vibrator had been paid @ Rs.177/hr. against the admissible rate of Rs.106/hr. which resulted excess payment of Rs. 2546.00 as calculated below:-
Period of vibrator engaged = 35.841 hr.
Hire charges of vibrator paid=35.841 x 177/hr.=6343.85 say 6345.00
Hire charges of vibrator admissible = 35.841 x 106/hr.=3799.14 say 3799.00
Excess paid = Rs.2546.00
(Total excess payment = Rs13074.00 + Rs.2546.00=Rs.15620.00)
75 / 99 AUDIT REPORT 30-12-2017
In spite of personal contact & issue of objection memo the local authority remain silent & the original objection memo with reply not refunded to audit. Hence the objection para raised by audit remained unsettled . Verified the recovery Rs.15620.00 at the time of EC. Hence the para settled..
15.23 - Name of the work- Constn. of C.C.Road at Mathasahi Harijansahi,Ullola.
Estimated cost:- Rs300000.00 C/R.No.13/16-17(13th FCA)
Name of the Executant:- Sri Keshab Ch.Nath.
Name of the JE:- Sri Soumyaranjan Behera,(GPTA).
Name of the AE:- Sri Rabindranath Naik, AE.
Vr.No.9/. dt.7.10.16, Amount:- Rs.300000.00 (Ist & final bill)
MB.No.767/P age:-145 to 153 i) Excess payment made towards cost of Cement.
On checking of the work bills w/r. to connecting records it was noticed that due to allowance of excess rate of cement than that of approved rate there occurred excess payment of Rs.9612.00 as calculated below:-
The estimate for the afore said work was prepared & approved on 8.9.16 taking the cost of cement @ Rs.719.40/qtl. The work order was issued to the executants on 12.9.16 vide letter No.774 dt.12.9.2016 giving instruction to complete the work within 31.10.16. it would be seen that the approved rate of cement was fixed @ Rs.332.00/bag with effect from 14.03.2016 by EE,R&B Divn. Keonjhar & communicated to PD,DRDA, Keonjhar vide Memo No.1086 dt.15.03.2016. As the rates of different items have been derived taking the cost of cement @ Rs.359.70/bag against the admissible rate of Rs.332.00/bag. Excess paid per bag of cement= Rs.359.70 - Rs.332.00 = Rs.27.70
Quantity of cement utilized=347 bags.
Excess paid=347x27.70=Rs.9611.90 say Rs.9612.00
In spite of personal contact & issue of objection memo the local authority remain silent & the original objection memo with reply not refunded to audit. Hence the objection para raised by audit remained unsettled . Verified the recovery Rs.9612.00 at the time of EC. Hence the para settled..
15.24 - Name of the work- Constn. of Community Centre at Panchahara.
Estimated cost:- Rs.500000.00 C/R.No.2/15-16(SDP)
Name of the Executant:- Sri Chandrachuda Rout.
Name of the JE:- Sri Soumyaranjan Behera,(GPTA).
Name of the AE:- Sri Rabindranath Naik, AE.
Vr.No.9/. dt.30.8.16, Amount:- Rs.251170.00(Ist R/A bill)
MB.No.767/P age:-121 to 134
Vr.No.16/. dt.13.12.16, Amount:- Rs.248830.00(2nd & final bill)
MB.No.767/P age:-163 to 178
Total:- Rs.500000.00 i) Excess payment made due to allowance of excess rate towards
76 / 99 AUDIT REPORT 30-12-2017
cutting & bending of M.S.Rod.
On checking of the concerned case record it was noticed that a sum of Rs.4904.00 had been paid in excess to the executants due to allowance of excess rate towards cutting & bending of M.S.Rod for R.C.C. work as calculated below. A comparative analysis of the admissible rate of the aforesaid item derived by audit in accordance with analysis of rate 2006 & the rate allowed in the bill as per analysis provided by the J.E. followed by approval of the competent authority is furnished below:--
Particulars. Analysis of rate as per audit. Analysis of rate in the estimate Labour for cutting, Unit 1 MT Unit 1 Quintal bending shifting to Mate 0.44 nos 75.90Semiskilled Mulia 1 no @ 172.50 sites, lying and @172.50 172.50 placing in position(as Black Smith(Spl) 3 nos @207.50 622.50Black Smith(Spl) 1 no @ 207.50 per analysis of rates 207.50 2006, item Man Mulia 8 nos @152.50 1220.00Sundries @ 30% 114.00 no9(b),page 52) Total. 1918.40 or 494.00/Qtl. 191.84/Qtl. Excess rate allowed for 1 qtl. of M.S. Rod binding=Rs.494.00-Rs.191.84= Rs.302.16
Total M.S. Rod utilized=10.042 Qtl.(Ist R/A bill) + 6.189(2nd final bill)=16.231 Qtl.
Excess paid for 16.231 qtl. @ Rs.302.16=Rs.4904.35 say:- Rs.4904.00
In spite of personal contact & issue of objection memo the local authority remain silent & the original objection memo with reply not refunded to audit. Hence the objection para raised by audit remained unsettled . Verified the recovery Rs.4904.00 at the time of EC. Hence the para settled..
15.25 - Name of the work-Constn. of road from Natia to Baragotha.
Estimated cost:- Rs.2000000.00 C/R.No.1/14-15(IAP)
Name of the Contractor:- Sri Barada Prasanna Rout.
Name of the JE:- Sri Soumyaranjan Behera,(GPTA).
Name of the AE:- B.Bithiria, AE.
Vr.No.4/. dt.16.4.15, Amount:- Rs.407403.00 (Ist R/A bill)
MB.No.733/P age:-188 to 191
Vr.No.22/. dt.19.8.15, Amount:- Rs.1295951.00 (2nd R/A bill)
MB.No.767/P age:-36 to 57
Vr.No.6/. dt.13.5.16, Amount:- Rs.296646.00 (3rd & final bill)
MB.No.801/P age:-28 to 38
Total:-Rs.2000000.00
i) Nondeduction of VAT
As per section -54(1) of Odisha VAT Act. 2005 it is clearly mention that when any payment made to the works contractor for the works contract exceeding 50000/- the paying authority should realize VAT @ 4% followed by depositing the same to the proper authority. Vide letter No.11780 dt.21.7.2015 of Commissioner –cum- Secretary to Govt. P.R. Department it has also been clearly mention for deduction of tax equal 4 per centum of the sum in respect of works contract if the value of works contract exceeds 50000/-. It would be seen that no VAT has been realized from 3rd & final bill which caused loss of revenue to Govt. ex-chequer .as calculate below.
Bill value of 3rd & final bill = 296646.00
VAT @ 4% due for realization =11865.84 say Rs.11866.00
In spite of personal contact & issue of objection memo the local authority remain silent & the original objection memo with reply not
77 / 99 AUDIT REPORT 30-12-2017
refunded to audit. Hence the objection para raised by audit remained unsettled . Verified the recovery Rs.11866.00 at the time of EC. Hence the para settled..
15.26 - Name of the work-Imp. of Road from PMGSY road to Siva Mandir via Naiksahi.
Estimated cost:- Rs.2000000.00 C/R.No.14/2014-15(IAP)
Name of the Contractor:- Sri Manash Ranjan Nayak.
Name of the JE:- Smt.Meena Kumari Mohapatra, (GPTA).
Name of the AE:- Sri Rabindranath Naik, AE.
Vr.No.4 dt.4.5.16, Amount:- Rs.889486.00 (Ist R/A bill)
MB.No.782/P age:-81 to 88
Vr.No.27 dt.11.11.16, Amount:- Rs.1110514.00 (2nd R/A bill)
MB.No.819/P age:-1 to 24
Total:-Rs.2000000.00
i) Less deduction of VAT.
As per section -54(1) of Odisha VAT Act. 2005 it is clearly mentioned that when any payment made to the works contractor for the works contract exceeding 50000/- the paying authority should realize VAT @ 4% followed by depositing the same to the proper authority. Vide letter No.11780 dt.21.7.2015 of Commissioner –cum- Secretary to Govt. P.R. Department it has also been clearly mention for deduction of tax equal 4 per centum of the sum in respect of works contract if the value of works contract exceeds 50000/-. It would be seen that in the afore said work a total sum of Rs.2000000.00 had been paid to the contractor in two different bills without deducting the VAT due for realization. As a result there occurred loss of Govt. revenue as calculated below:-
Bill No. Bill Amount VAT due for realization VAT realized VAT less realized Ist R/A.bill Rs.889486.00 Rs.35579.00 Rs.5395.00 Rs.30184.00 2nd R/A bill Rs.1110514.00 Rs.44421.00 44421.00 Rs.0.00 Total:- Rs.2000000.00 Rs.80000.00 Rs.49816.00 Rs.30184.00 In spite of personal contact & issue of objection memo the local authority remain silent & the original objection memo with reply not refunded to audit. Hence the objection para raised by audit remained unsettled . Verified the recovery Rs.30184.00 at the time of EC. Hence the para settled..
15.27 - Name of the work- Constn. of Community Centre at Mangalgodia.
Estimated cost:- Rs.400000.00 C/R.No.2/16-17(MPLAD)
Name of the Executantr:- Sri Rabindra Kumar Dhal.
Name of the JE:- Smt.Meena Kumari Mohapatra,(GPTA).
Name of the AE:- Sri Rabindranath Naik, AE.
Vr.No.13 dt.26.9.16, Amount:- Rs.263131.00(Ist R/A bill)
MB.No.782/P age:-174 to 185
Vr.No.19 dt.31.12.16, Amount:- Rs.136869.00(2nd & final bill)
MB.No.806/P age:-170 to 180
i) Excess payment made due to allowance of excess rate towards
78 / 99 AUDIT REPORT 30-12-2017
cutting & bending of M.S.Rod.
On checking of the concerned case record it was noticed that a sum of Rs.3872.00 had been paid in excess to the executants due to allowance of excess rate towards cutting & bending of M.S.Rod for R.C.C. work as calculated below. A comparative analysis of the admissible rate of the aforesaid item derived by audit in accordance with analysis of rate 2006 & the rate allowed in the bill as per analysis provided by the J.E. followed by approval of the competent authority is furnished below:--
Particulars. Analysis of rate as per audit. Analysis of rate in the estimate Labour for cutting, Unit 1 MT Unit 1 Quintal bending shifting to Mate 0.44 nos 96.80 Semiskilled Mulia 1 no @ 220.00 sites, lying and placing @220/- 220/- in position(as per Black Smith(Spl) 3 nos @260/- 780.00 Black Smith(Spl) 1 no @ 260.00 analysis of rates 2006, 260/- item no9(b),page 52) Man Mulia 8 nos @200/- 1600.00 Sundries @ 30% 144.00 Total. 2476.80 or247.68/Qtl. 624.00/Qtl.
Excess rate allowed for 1 qtl. of M.S. Rod binding=Rs.624.00-Rs.247.68= Rs.376.32
Total M.S. Rod utilized=9.72 Qtl.(1st R/A bill) + .57 Qtl.=10.29 Qtl.
Excess paid for 10.29 qtl. @ Rs.376.32=Rs.3872.33 say:- Rs.3872.00
(ii) Excess payment made towards cost of Cement.
On checking of the work bills w/r. to connecting records it was noticed that due to allowance of excess rate of cement than that of approved rate there occurred excess payment of Rs.5512.00 as calculated below:-
The estimate for the afore said work was prepared & approved on 18.3.16 taking the cost of cement @ Rs.719.40/qtl. The work order was issued to the executants on 16.8.16 vide letter No.757 dt.16.8.2016 giving instruction to complete the work within 15.11.16. it would be seen that the approved rate of cement was fixed @ Rs.332.00/bag with effect from 14.03.2016 by EE,R&B Divn. Keonjhar & communicated to PD,DRDA, Keonjhar vide Memo No.1086 dt.15.03.2016. As the rates of different items have been derived taking the cost of cement @ Rs.359.70/bag against the admissible rate of Rs.332.00/bag. Excess paid per bag of cement= Rs.359.70 - Rs.332.00 = Rs.27.70
Quantity of cement utilized=131bags. (Ist R/A bill) + 68 bags(2nd final bill) =199 bags.
Excess paid=199x27.70=Rs.5512.30 say Rs.5512.00
(Total excess payment= Rs.3872.00+ Rs.5512.00= Rs.9384.00)
In spite of personal contact & issue of objection memo the local authority remain silent & the original objection memo with reply not refunded to audit. Hence the objection para raised by audit remained unsettled . Verified the recovery Rs.9384.00 at the time of EC. Hence the para settled..
15.28 - Name of the work-Constn. of Community Centre at Sabar sahi,Alati GP.
Estimated cost:- Rs.200000.00 C/R.No.02/2015-16(MLALAD)
Name of the Executant:- Sri Rahasbihari Sahoo.
Name of the JE:- Smt. Anjana Kumari Panda,(GPTA).
Name of the AE:- Sri Rabindranath Naik, AE.
Vr.No.21 dt.05.10.16, Amount:- Rs.200000.00(Ist & final bill)
MB.No.794 Page:-73 to 86
i) Excess payment made due to allowance of excess rate towards
cutting & bending of M.S.Rod.
On checking of the concerned case record it was noticed that a sum of Rs.1517.00 had been paid in excess to the executants due to allowance of excess rate towards cutting & bending of M.S.Rod for R.C.C. work as calculated below. A comparative analysis of the admissible
79 / 99 AUDIT REPORT 30-12-2017
rate of the aforesaid item derived by audit in accordance with analysis of rate 2006 & the rate allowed in the bill as per analysis provided by the J.E. followed by approval of the competent authority is furnished below:-
Particulars. Analysis of rate as per audit. Analysis of rate in the estimate Labour for cutting, Unit 1 MT Unit 1 Quintal bending shifting to Mate 0.44 nos 96.80Semiskilled Mulia 1 no @ 220.00 sites, lying and placing @220/- 220/- in position(as per Black Smith(Spl) 3 nos @260/- 780.00Black Smith(Spl) 1 no @ 260.00 analysis of rates 2006, 260/- item no9(b),page 52) Man Mulia 8 nos @200/- 1600.00Sundries @ 30% 144.00 Total. 2476.80 or247.68/Qtl. 624.00/Qtl. Excess rate allowed for 1 qtl. of M.S. Rod binding=Rs.624.00-Rs.247.68= Rs.376.32
Total M.S. Rod utilized=4.03 Qtl.
Excess paid for 4.03 qtl. @ Rs.376.32=Rs.1516.56 say:- Rs.1517.00
(ii) Excess payment made towards cost of Cement.
On checking of the work bills w/r. to connecting records it was noticed that due to allowance of excess rate of cement than that of approved rate there occurred excess payment of Rs.2410.00. As calculated below:-
The estimate for the afore said work was prepared & approved on 24.2.16 taking the cost of cement @ Rs.719.40/qtl. The work order was issued to the executants on 29.03.16 vide letter No.1230 dt.29.03.2016 giving instruction to complete the work within 30.06.16. it would be seen that the approved rate of cement was fixed @ Rs.332.00/bag with effect from 14.03.2016 by EE,R&B Divn. Keonjhar & communicated to PD,DRDA, Keonjhar vide Memo No.1086 dt.15.03.2016. As the rates of different items have been derived taking the cost of cement @ Rs.359.70/bag against the admissible rate of Rs.332.00/bag. Excess paid per bag of cement= Rs.359.70 - Rs.332.00 = Rs.27.70
Quantity of cement utilized=87bags. (Ist & final bill).
Excess paid=87x27.70=Rs.2409.90 say Rs.2410.00
(Total excess payment= Rs.1517.00+ Rs.2410.00= Rs.3927.00)
In spite of personal contact & issue of objection memo the local authority remain silent & the original objection memo with reply not refunded to audit. Hence the objection para raised by audit remained unsettled .Verified the recovery Rs3927.00 at the time of EC. Hence the para settled..
15.29 - Name of the work-Constn. of Road with Ghat cutting from Jhinkipita to Jhatia.
Estimated cost:- Rs.3500000.00 C/R.No.10/2014-15(IAP)
Name of the Contractor :- Sri Manajeet Behera.
Name of the JE:- Sri Pradeep Kumar Samal,(GPTA).
Name of the AE:- Sri Rabindranath Naik, AE.
Vr.No.14 dt.21.6.16, Amount:- Rs.1353285.00 (Ist R/A bill)
MB.No.719/2013-14 P age:-90 to 98
Vr.No.17 dt.8.8.16, Amount:- Rs.1924265.00 (2nd R/A bill)
MB.No.719/2013-14 P age:-121 to 130
Vr.No.28 dt.28.11.16, Amount:- Rs.222450.00 (3rd & final bill)
MB.No.719/2013-14 P age:-153 to 164
Total:-Rs.3500000.00
i) Less deduction of VAT
As per section -54(1) of Odisha VAT Act. 2005 it is clearly mention that when any payment made to the works contractor for the
80 / 99 AUDIT REPORT 30-12-2017
works contract exceeding 50000/- the paying authority should realize VAT @ 4% followed by depositing the same to the proper authority. Vide letter No.11780 dt.21.7.2015 of Commissioner –cum- Secretary to Govt. P.R. Department it has also been clearly mention for deduction of tax equal 4 per centum of the sum in respect of works contract if the value of works contract exceeds 50000/-. It would be seen that in the afore said work a total sum of Rs.3500000.00 had been paid to the contractor in three different bills without deducting the VAT due for realization. As a result there occurred loss of Govt. revenue as calculated below:-
Bill No. Bill Amount VAT due for realization VAT realized VAT less realized Ist R/A.bill Rs.1353285.00 Rs.54131.00 Rs.15864.00 Rs.38267.00 2nd R/A bill Rs.1924265.00 Rs.76971.00 Rs.76971.00 Rs.0.00 3rd & final bill Rs.222450.00 Rs.8898.00 Rs.1470.00 Rs.7428.00 Total:- Rs.3500000.00 Rs.140000.00 Rs.94305.00 Rs.45695.00 In spite of personal contact & issue of objection memo the local authority remain silent & the original objection memo with reply not refunded to audit. Hence the objection para raised by audit remained unsettled . Verified the recovery Rs.45695.00 at the time of EC. Hence the para settled..
15.30 - Name of the work- Constn. of AWC building at Bhaganai.
Estimated cost:- Rs.450000.00 C/R.No.13/15-16(AWC)
Name of the Executant:- Sri Hemanta Behera.
Name of the JE:- Sri Rabindra Kumar Panda,(GPTA)
Name of the AE:- B.Bhitiria, AE.
Vr.No.9 dt.9.5.16, Amount:- Rs.251639.00(Ist. R/A bill)
MB.No.800 Page:- 09 to 14
Vr.No.23 dt.23.8.16, Amount:- Rs.198361.00(2nd & final bill)
MB.No.800 Page:- 122 to 133
Total:-Rs.450000.00
i) Excess payment made due to allowance of excess rate towards
cutting & bending of M.S.Rod.
On checking of the concerned case record it was noticed that a sum of Rs.4414.00 had been paid in excess to the executants due to allowance of excess rate towards cutting & bending of M.S.Rod for R.C.C. work as calculated below. A comparative analysis of the admissible rate of the aforesaid item derived by audit in accordance with analysis of rate 2006 & the rate allowed in the bill as per analysis provided by the J.E. followed by approval of the competent authority is furnished below:--
Particulars. Analysis of rate as per audit. Analysis of rate in the estimate Labour for cutting, Unit 1 MT Unit 1 Quintal bending shifting to Mate 0.44 nos 96.80Semiskilled Mulia 1 no @ 220.00 sites, lying and placing @220/- 220/- in position(as per Black Smith(Spl) 3 nos @260/- 780.00Black Smith(Spl) 1 no @ 260.00 analysis of rates 2006, 260/- item no9(b),page 52) Man Mulia 8 nos @200/- 1600.00Sundries @ 30% 144.00 Total. 2476.80 or247.68/Qtl. 624.00/Qtl. Excess rate allowed for 1 qtl. of M.S. Rod binding=Rs.624.00-Rs.247.68= Rs.376.32
Total M.S. Rod utilized=11.73 Qtl.
Excess paid for 11.73 qtl. @ Rs.376.32=Rs.4414.23 say:- Rs.4414.00
In spite of personal contact & issue of objection memo the local authority remain silent & the original objection memo with reply not refunded to audit. Hence the objection para raised by audit remained unsettled . Verified the recovery Rs.4414.00 at the time of EC. Hence the para settled..
81 / 99 AUDIT REPORT 30-12-2017
15.31 - Name of the work- Constn. of Drain & C.C.Road for Majhisahi to Bramanidevi Mandap,Patsura,Taruan.
Estimated cost:- Rs.250000.00 C/R.No.75/16-17(GGY)
Name of the Executant:- Sri Laxmidhar Sethy.
Name of the JE:- Sri Pramod Kumar Panda,(GPTA)
Name of the AE:- Sri Rabindranath Naik, AE.
Vr.No.94 dt.21.10.16, Amount:- Rs.250000.00
MB.No.791 Page:- 146 to 152 i) Excess payment made towards cost of Cement.
On checking of the work bills w/r. to connecting records it was noticed that due to allowance of excess rate of cement than that of approved rate there occurred excess payment of Rs.7922.00 as calculated below:-
The estimate for the afore said work was prepared & approved on 19.10.16 taking the cost of cement @ Rs.719.40/qtl. The work order was issued to the executants on 27.05.16 vide letter No.646 dt.27.05.2016 giving instruction to complete the work within 31.07.2016. it would be seen that the approved rate of cement was fixed @ Rs.332.00/bag with effect from 14.03.2016 by EE,R&B Divn. Keonjhar & communicated to PD,DRDA, Keonjhar vide Memo No.1086 dt.15.03.2016. As the rates of different items have been derived taking the cost of cement @ Rs.359.70/bag against the admissible rate of Rs.332.00/bag. Excess paid per bag of cement= Rs.359.70 - Rs.332.00 = Rs.27.70
Quantity of cement utilized=286 bags.
Excess paid=286x27.70=Rs.7922.20 say Rs.7922.00
(ii) Excess payment towards cost of display board.
In the approved estimate there was provision for display board of Rs.1000.00. But in the bill a sum of Rs.2000.00 was allowed towards display board resulting excess payment of Rs.1000.00
Total excess payment = Rs. Rs.7922.00+Rs.1000.00)= Rs.8922.00
In spite of personal contact & issue of objection memo the local authority remain silent & the original objection memo with reply not refunded to audit. Hence the objection para raised by audit remained unsettled . Verified the recovery Rs.8922.00 at the time of EC. Hence the para settled..
15.32 - Name of the work- Constn. of Community Centre at Harijansahi of P.B.Goda.
Estimated cost:- Rs.200000.00 C/R.No.21/15-16 (MLALAD)
Name of the Executant:- Sri Kadanda Mallick.
Name of the JE:- Smt. Annapurna Ghadei,(GPTA)
Name of the AE:- Sri Rabindranath Naik, AE.
Vr.No.11 dt.19.07.16, Amount:- Rs.200000.00
MB.No.803 Page:- 29 to 37 i) Excess payment made due to allowance of excess rate towards
cutting & bending of M.S.Rod.
On checking of the concerned case record it was noticed that a sum of Rs.2574.00 had been paid in excess to the executants due to allowance of excess rate towards cutting & bending of M.S.Rod for R.C.C. work as calculated below. A comparative analysis of the admissible
82 / 99 AUDIT REPORT 30-12-2017
rate of the aforesaid item derived by audit in accordance with analysis of rate 2006 & the rate allowed in the bill as per analysis provided by the J.E. followed by approval of the competent authority is furnished below:-
Particulars. Analysis of rate as per audit. Analysis of rate in the estimate Labour for cutting, Unit 1 MT Unit 1 Quintal bending shifting to Mate 0.44 nos 96.80Semiskilled Mulia 1 no @ 220.00 sites, lying and placing @220/- 220/- in position(as per Black Smith(Spl) 3 nos @260/- 780.00Black Smith(Spl) 1 no @ 260.00 analysis of rates 2006, 260/- item no9(b),page 52) Man Mulia 8 nos @200/- 1600.00Sundries @ 30% 144.00 Total. 2476.80 or247.68/Qtl. 624.00/Qtl. Excess rate allowed for 1 qtl. Of M.S. Rod binding=Rs.624.00-Rs.247.68= Rs.376.32
Total M.S. Rod utilized=6.84 Qtl.
Excess paid for 6.84 qtl. @ Rs.376.32=Rs.2574.02 say:- Rs.2574.00
(ii) Excess payment towards the cost of M.S.Door & Window.
In the approved estimate the weight of M.S. Door & M.S.Window has been allowed @ 35 Kg/Sqm. & 45 Kg./Sqm. respectively. But in the measurement the weight of M.S.Door & Window has been allowed @ 45 Kg./Sqm. & 45 Kg./Sqm. respectively. Due to allowance of excess weight for M.S.Door there occurred excess payment as calculated below.
In the approved estimate the cost of M.S.Door & Window has been allowed @Rs.70.00/Kg. As per measurement recorded in MB at page No.32 the area of Doors is 4.52 sqm.
Admissible weight of Door
Door :- 4. 52x35 Kg/sqm = 158.2 Kg.
Admissible cost= 158.2x70.00/Kg = Rs.11074.00
Weight allowed in the bill:-
Door :- 4.52x45 Kg/sqm = 203.40 Kg.
Cost allowed= 203.40x70.00/Kg = Rs.14238.00
Excess paid=Rs.14238.00- Rs.11074.00= Rs.3164.00
(Total excess payment= Rs. 2574.00 + Rs. 3164.00)= Rs.5738.00
In spite of personal contact & issue of objection memo the local authority remain silent & the original objection memo with reply not refunded to audit. Hence the objection para raised by audit remained unsettled . Verified the recovery Rs.5738.00 at the time of EC. Hence the para settled..
15.33 - Name of the work- Imp. of Road from Nandabara to Nanikabahali.
Estimated cost:- Rs.2000000.00 C/R.No.16/2014-15(IAP)
Name of the Contractor:- Sri Biswajeet Dhal.
Name of the JE:- Smt.Annapurna Ghadei,(GPTA).
Name of the AE:- Sri Rabindranath Naik, AE.
Vr.No.3dt.2.5.16, Amount:- Rs.1559811.00 (Ist R/A bill)
MB.No.803/P age:- 1 to 6
Vr.No.16 dt.4.8.16, Amount:- Rs.440189.00 (2nd & final bill)
MB.No.754/P age:-163 to 173
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Total:-Rs.2000000.00
i) Less deduction of VAT
As per section -54(1) of Odisha VAT Act. 2005 it is clearly mentioned that when any payment made to the works contractor for the works contract exceeding 50000/- the paying authority should realize VAT @ 4% followed by depositing the same to the proper authority. Vide letter No.11780 dt.21.7.2015 of Commissioner –cum- Secretary to Govt. P.R. Department it has also been clearly mention for deduction of tax equal 4 per centum of the sum in respect of works contract if the value of works contract exceeds 50000/-. It would be seen that in the afore said work a total sum of Rs.2000000.00 had been paid to the contractor in two different bills without deducting the VAT due for realization. As a result there occurred loss of Govt. revenue as calculated below:-
Bill No. Bill Amount VAT due for realization VAT realized VAT less realized Ist R/A.bill Rs.1559811.00 Rs.62392.00 Rs.2376.00 Rs.60016.00 2nd & final bill Rs.440189.00 Rs.17608.00 Rs.17608.00 Rs.0.00 Total:- Rs.2000000.00 Rs.80000.00 Rs.19984.00 Rs.60016.00 In spite of personal contact & issue of objection memo the local authority remain silent & the original objection memo with reply not refunded to audit. Hence the objection para raised by audit remained unsettled . Verified the recovery Rs.60016.00 at the time of EC. Hence the para settled..
15.34 - Name of the work- Const. of Road from Ghagisahi chhaka to Samukanandi.
Estimated cost:- Rs.2000000.00 C/R.No.5/2014-15(IAP)
Name of the Contractor:- Sri Kali Marandi.
Name of the JE:- Sri Sukanta Kumar Nayak,JE
Name of the AE:- Sri Rabindranath Naik, AE.
Vr.No.10/dt.5.5.15, Amount:- Rs.1865848.00 (Ist R/A bill)
MB.No.765/P age:- 37 to 40
Vr.No.34 dt.10.2.17., Amount:- Rs. 134152.00 (2nd & final bill)
MB.No.824/P age:-60 to 66
Total:-Rs.2000000.00
i) Less deduction of VAT
As per section -54(1) of Odisha VAT Act. 2005 it is clearly mentioned that when any payment made to the works contractor for the works contract exceeding 50000/- the paying authority should realize VAT @ 4% followed by depositing the same to the proper authority. Vide letter No.11780 dt.21.7.2015 of Commissioner –cum- Secretary to Govt. P.R. Department it has also been clearly mention for deduction of tax equal 4 per centum of the sum in respect of works contract if the value of works contract exceeds 50000/-. It would be seen that in the 2nd & final bill the work bill amount was Rs.134152.00.
VAT due for realization in 2nd final bill = 4% of Rs.134152.00=Rs.5366.00
VAT realized= Rs.713.00
Less realized =Rs.5366.00 – Rs.713.00= Rs.4653.00
Due to less realization of VAT there occurred loss of revenue to Govt. ex- chequer to the tune of Rs.4653.00
In spite of personal contact & issue of objection memo the local authority remain silent & the original objection memo with reply not refunded to audit. Hence the objection para raised by audit remained unsettled . Verified the recovery Rs.4553.00 at the time of EC. Hence the para settled..
15.35 - Name of the work- Constn. of C.C.Road from School Chhaka to Daleisahi,Talagaon.
84 / 99 AUDIT REPORT 30-12-2017
Estimated cost:- Rs.200000.00 C/R.No.32/16-17(SFC)
Name of the Executant:- Sri Pradeep Patra.
Name of the JE:- Smt.Sasmita Hembrum,(GPTA).
Name of the AE:- Rabindra Naik, AE.
Vr.No.60/. dt.23.2.17, Amount:- Rs.200000.00 (Ist & final bill)
MB.No.815/P age:-73 to 78
(i) Excess payment made towards cost of Cement.
On checking of the work bills w/r. to connecting records it was noticed that due to allowance of excess rate of cement than that of approved rate there occurred excess payment of Rs.6371.00 as calculated below:-
The estimate for the afore said work was prepared & approved on 28.11.16 taking the cost of cement @ Rs.719.40/qtl. The work order was issued to the executants on 25.11.16 vide letter No.1202 dt.25.11.2016 giving instruction to complete the work within 25.2.17. it would be seen that the approved rate of cement was fixed @ Rs.332.00/bag with effect from 14.03.2016 by EE,R&B Divn. Keonjhar & communicated to PD,DRDA, Keonjhar vide Memo No.1086 dt.15.03.2016. As the rates of different items have been derived taking the cost of cement @ Rs.359.70/bag against the admissible rate of Rs.332.00/bag. Excess paid per bag of cement= Rs.359.70 - Rs.332.00 = Rs.27.70
Quantity of cement utilized=230 bags. (Ist & final bill)
Excess paid=230x27.70=Rs.6371.00
In spite of personal contact & issue of objection memo the local authority remain silent & the original objection memo with reply not refunded to audit. Hence the objection para raised by audit iremained unsettled . Verified the recovery Rs.6371.00 at the time of EC. Hence the para settled..
15.36 - Name of the work- Constn. of Community Centre at Pala Mandap.
Estimated cost:- Rs.400000.00 C/R.No.17/15-16(MLALAD)
Name of the Executant:- Sri Rama kanta Biswal.
Name of the JE:- Smt.Meena Kumari Mohapatra,(GPTA).
Name of the AE:- Sri Rabindranath Naik, AE.
Vr.No.15 dt.12.08.16, Amount:- Rs.318036.00
MB.No.806 Page:- 63 to 72
Vr.No.15 dt.12.08.16, Amount:- Rs. 81964.00
MB.No.782 Page:- 187 to 192
Total:-Rs.400000.00 i) Excess payment made due to allowance of excess rate towards
cutting & bending of M.S.Rod.
On checking of the concerned case record it was noticed that a sum of Rs.4211.00 had been paid in excess to the executants due to allowance of excess rate towards cutting & bending of M.S.Rod for R.C.C. work as calculated below. A comparative analysis of the admissible rate of the aforesaid item derived by audit in accordance with analysis of rate 2006 & the rate allowed in the bill as per analysis provided by the J.E. followed by approval of the competent authority is furnished below:--
Particulars. Analysis of rate as per audit. Analysis of rate in the estimate Labour for cutting, Unit 1 MT Unit 1 Quintal
85 / 99 AUDIT REPORT 30-12-2017
bending shifting to Mate 0.44 nos 75.90Semiskilled Mulia 1 no @ 172.50 sites, lying and placing @172.50 172.50 in position(as per Black Smith(Spl) 3 nos @207.50 622.50Black Smith(Spl) 1 no @ 207.50 analysis of rates 2006, 207.50 item no9(b),page 52) Man Mulia 8 nos @152.50 1220.00Sundries @ 30% 114.00 Total. 1918.40 or 191.84/Qtl. 494.00/Qtl. Excess rate allowed for 1 qtl. of M.S. Rod binding=Rs.494.00-Rs.191.84= Rs.302.16
Total M.S. Rod utilized=13.935 Qtl.
Excess paid for 13.935qtl. @ Rs.302.16=Rs.4210.59 say:- Rs.4211.00
In spite of personal contact & issue of objection memo the local authority remain silent & the original objection memo with reply not refunded to audit. Hence the objection para raised by audit remained unsettled . Verified the recovery Rs.4211.00 at the time of EC. Hence the para settled..
15.37 - Name of the work-Constn. of Addl. Class room at D.N.Bidya Pitha at Alati.
Estimated cost:- Rs.500000.00 C/R.No.03/2016-17(SFC)
Name of the Executant:- Sri Naresh Baral.
Name of the JE:- Smt. Anjana Kumari Panda,(GPTA).
Name of the AE:- Sri Rabindranath Naik, AE.
Vr.No.32 dt.24.09.16, Amount:- Rs.293278.00(Ist R/A bill)
MB.No.794 Page:-68 to 71
Vr.No.44 dt.22.11.16, Amount:- Rs.206722.00(2nd & final bill)
MB.No.794 Page:-95 to 99
Total:-Rs.500000.00
i) Excess payment made due to allowance of excess rate towards
cutting & bending of M.S.Rod.
On checking of the concerned case record it was noticed that a sum of Rs.6732.00 had been paid in excess to the executants due to allowance of excess rate towards cutting & bending of M.S.Rod for R.C.C. work as calculated below. A comparative analysis of the admissible rate of the aforesaid item derived by audit in accordance with analysis of rate 2006 & the rate allowed in the bill as per analysis provided by the J.E. followed by approval of the competent authority is furnished below:-
Particulars. Analysis of rate as per audit. Analysis of rate in the estimate Labour for cutting, Unit 1 MT Unit 1 Quintal bending shifting to Mate 0.44 nos 96.80Semiskilled Mulia 1 no @ 220.00 sites, lying and placing @220/- 220/- in position(as per Black Smith(Spl) 3 nos @260/- 780.00Black Smith(Spl) 1 no @ 260.00 analysis of rates 2006, 260/- item no9(b),page 52) Man Mulia 8 nos @200/- 1600.00Sundries @ 30% 144.00 Total. 2476.80 or247.68/Qtl. 624.00/Qtl. Excess rate allowed for 1 qtl. of M.S. Rod binding=Rs.624.00-Rs.247.68= Rs.376.32
Total M.S. Rod utilized=17.89 Qtl.
Excess paid for 17.89 qtl. @ Rs.376.32=Rs.6732.36 say:- Rs.6732.00
In spite of personal contact & issue of objection memo the local authority remain silent & the original objection memo with reply not refunded to audit. Hence the objection para raised by audit remained unsettled .Verified the recovery Rs.6732.00 at the time of EC. Hence the para settled..
86 / 99 AUDIT REPORT 30-12-2017
15.38 - Non-production of works case records.
It is a matter of regret that in spite of several verbal request & issue of objection memo as well as reminders & telephonic personal contact the following work bills amounting to Rs. 5241963.00 /- in respect of completed as well as running projects could not be verified due to non-production of works case records before audit.
On issue of objection memo in this regard the local authority stated that “Will be produced”. Till production of the following case records amounting to Rs. /- is held under objection.
Sl. Vr.No./Dt. Amount paid Details of project Name of the C/R.No./ Name of the JE/GPTA. Scheme No. Year & MB.No. 1 2 3 4 5 6 7 1 194/13.1.17 150000-Constn. of Culvert on Nalasahi to GGY 140/16-17 Sukanta Ku.Nayak, JE Jamubahali Road MB-810 2 1/12.4.16 500000.00Constn.of of Block Panchayat RGPSA 13/15-16 Sukanta Ku.Nayak, JE Resource Centre at Ghasipura Block. MB-804 3 30/20.9.16 421453.00Constn.of BDO Quarter at Ghasipura RGPSA 11/15-16 Sukanta Ku.Nayak, JE Block MB-810 4 62/23.2.17 202212.00Constn.of Bathing step & Renovn. Of SFC 40/16-17 Sukanta Ku.Nayak, JE Tank at Kendudiha of Nipania village 5 3/5.5.16 169183.00Completion of 100 Seated SC/ST PDS 14/11-12 Sukanta Ku.Nayak, JE School building at Kathapal. MB-766 6 3/8.4.16 159598.00Constn. of AWC building at Baripal, AWC 1/15-16 Sukanta Ku.Nayak, JE Naiksahi. MB-766 7 1/12.4.16 222764.00Constn. of Addl. Class room at ST/SC 1/15-16 Sukanta Ku.Nayak, JE Kathapal. MB-804 8 18/10.6.16 85000.00Constn. of C.C.Road from Godown P.S.Misc. 1/16-17 Sukanta Ku.Nayak, JE to BNRGSK Building in Block Premises. MB-766 9 6/21.7.16 72414.00Constn.of New building near BRGF 33/14-15 Arannapurna G.P.Godown at Kardapal. Ghadei,GPTA MB-803 10 9/16.12.16 127586.00Constn.of New building near BRGF 33/14-15 Arannapurna G.P.Godown at Kardapal. Ghadei,GPTA MB-803 11 13/10.11.16 147445.00Repair of School & Hostel Building at MADA 6/15-16 Arannapurna Ghadei Nuhamalia Ashram School MB-803 12 15/2.2.17 98475.00Completion of 9 Nos. Toilets & 9 Nos MADA 7/15-16 Arannapurna Ghadei Bath room at Nuhamalia Sevashram School under Ganpur. MB-803 13 24/7.10.16 81964.00Constn. of Community Centre at MLALAD 17/15-16 Meena Kumari Pala Mandap Mohaoatra, MB-782 GPTA 14 8/15.7.16 400000.00Constn.of Community Centre at MPLAD 9/15-16 Soumyaranjan Pandua MH Behera,GPTA MB-756 15 3/5.10.16 180724.00Renovn. Of G.P.Bhawan at Pandua RGPSA 2/14-15 Soumyaranjan G.P. Behera,GPTA MB-801 16 2/11.4.16 96952.00Constn.of Community Centre at MLALAD 25/15-16 Rabindra Ku.Panda, Kothasahi, Sainkul MB-792 GPTA 17 144/2012.16 200000.00Constn. of C.C.Road at GGY 138/16-17 Sasmita Hembrum, Gopalsahi,Bholanuagaon MB-815 GPTA.
87 / 99 AUDIT REPORT 30-12-2017
18 12/22.2.17 400000.00Constn.of C.C.road at Harijansahi C.C.Road 41/14-15 Sasmita Hembrum, Talagaon, Gohira MB- GPTA. 19 4/2.7.16 500000.00Constn. of Culvert & Approach Road MADA 5/14-15 Sasmita Hembrum, at Gopalsahi, Bholanuagaon. MB-773 GPTA. 20 4/3.5.16 63340.00Constn. of Community Centre at MLALAD 30/13-14 Sasmita Hembrum, Harijan Sahi Nahangi MB-773 GPTA. 21 225/20.2.17 300000.00Constn. of C.C.Road fromTalaq GGY 143/16-17 Pradeep Ku.Samal, chhaka to Sendhei Nadighat GPTA 22 5/8.4.16 662853.00Constn. of Boundary wall at Mini P.S.Misc. 10/15-16 Anjana Kumari Panda, Stadium at Alati GPTA. MB-794 Total:- 5241963.00 In spite of personal contact & issue of objection memo the local authority remain silent & the original objection memo with reply not refunded to audit. Hence the objection para raised by audit remained unsettled .Verified the case records with reference to M.Bs and para settled.
PARA: 16 AUDIT ON UNITS / DEPARTMENT
16.1 -
No comments.
PARA: 17 AUDIT ON SCHEMES / PROGRAMMES
17.1 - Information on Scheme wise Target & Achievement for the year 2016-17.
Sl. Scheme Target for the year Achievement for the year
No. 2016-17 2016-17 No.of project Money value No.of project Money value 1 2 3 4 5 6 1 IAY(Normal) 2142 28,10,60,000.00 02 2,60,000.00 2 IAY(FRA) Not Available 3 BPGY(Special) 36 46,80,000.00 3 3,90,000.00 4 Mo-Kudia, BPGY 279 3,62,70,000.00 4 5,20,000.00 5 GGY 343 6,74,47,000.00 259 5,25,43,000 6 MGNREGS 2657 10,10,97,000.00 2103 5,17,07,000.00 7 IAP 8 72,00,000.00 2 20,00,000.00 8 BRGF Not Available 9 MLALAD 29 64,00,000.00 14 25,50,000.00 10 13th FCA 07 14,00,000.00 4 8,00,000.00 11 3rd SFC 45 1,15,28,000.00 29 74,50,000.00 12 MPLAD 04 13,00,000.00 2 6,00,000.00 13 FDR Not Available 14 AWC Building 26 1,82,000.00 13 91,000.00 15 Kitchen shed Not Available 16 C.C.Road Not Available
17 SPF 12 20,00,000.001 2,00,000.00
88 / 99 AUDIT REPORT 30-12-2017
18 SDP 15 65,00,000.0010 45,00,000.00
The above information has been provided by the Assistant Engineer, Ghasipura Panchayat Samiti.
17.2 - Performance of MLALAD/MPLAD Scheme.
Sl. Project MLALAD MPLAD
No. 1 2 3 4 1 No.of spill over Project from 2015-16 17 Nos. 04 Nos. 2 No. of project approved during the year 2016-17 29 Nos. 04 Nos. 3 Total (1+2) 46 Nos. 08Nos. 4 Allotment received during the year 2016-17 2450000.00 2547100.00 5 No. of spill over project completed 13 Nos. 02 Nos. 6 No. of approved project completed during the year 2016-17 07 Nos. 02Nos. 7 No. of work order issue during the year 2016-17 29 Nos. 04Nos. 8 No. Of project on going 26Nos. 04 Nos. 9 No. of project not started 0 0 10 Money value spent 44,50,000.00 10,00,000.00
The above information has been provided by the Assistant Engineer, Ghasipura Panchayat Samiti.
17.3 - INFORMATION REGARDING CONSTRUCTION OF BNRGSK BUILDING IN RESPECT OF GHASIPURA PANCHAYAT SAMITI.
1) The project file/case records of BNRGSK BUILDING relating
to the P.S. and all the individual GPs (If executed P.S. level):- Yes.
2) Register of meetings held in the meeting hall of BNRGSK
Building :-- No.
3) Any other case records/file relating to electrification
Of BNRGSK Building :-- No.
4) Records, if any, relating to giving the building or a portion
of the building on rent to any agency if given so :-- No.
5) Records relating Training & capacity building activities
Conducted in the BNRGSK Building etc. Besides, verification
of the records, a joint physical inspection of the BNRGSK
building at the Block level should be conducted. The BDO or
his representative should accompany the audit party in
joint physical Inspection. The following information should be
furnished in the format given. Information on BNRGSK
89 / 99 AUDIT REPORT 30-12-2017
Building at Saharpada Panchayat Samiti :-- Yes.
Audit should verify the related records in order to ascertain :--
i) The status of completion of the building project including
electrification & cost of the completed Project :-- As per estimate.
ii) Extra cost if any, incurred over & above the
permissible limit of Rs.25 Lakh in Panchayat Samities
and Rs.10 Lakhs in Gram Panchayats :-- Yes.
iii) In case extra expenditure is incurred for completion of
the project, the fund or scheme from which it has been
met & whether Govt. approval has been obtained for such
expenditure.:--
iv) Whether the building is being used for the admissible
purpose or is being misused or used for some other
purpose :-- Admissible.
v) The quantum of employment generated in the process
of construction of the BNRGSk building.
INFORMATION ON BNRGSK BUILDING OF Ghasipura PANCHAYAT SAMITI.
Whether If completed If Project Purpose If completed Reason for Whether furnished Whether Ramp ICT Infrasture completed or Give the cost for which stage up to Non-completi Meeting Hall is the Toilet Provided or for MIS is not. Project cost. Exceeds the used. which on. constructed(Yes/No) is inside or Not(Yes/No) provided in Prescribed Constructed outside the Building or Limit. and amount Building. not(Yes/No) Source of spent. Fund from which Extra cost has been Met. Yes Rs.25.00 No Official Completed Not Yes Inside the Yes No Lakhs used Applicable Building
INFORMATION ON BNRGSK BUILDING AT GRAM PANCHAYAT EXECUTED ATP.S.LEVEL.
Sl. Name of the Gram Panchayat Whether completed If completed Give If Project cost If complete stage up Reason for or Not the Project cost Exceeds the to which constructed Non-Completion No. Prescribed Limit, amount spent Sources of Fund from which Extra cost has been Met. 1 Alati Yes Rs.11.00 Lakhs PDS Rs1.00 Lakhs Completed Not Applicable 2 Balarampur Yes Rs.11.00 Lakhs PDS Rs1.00 Lakhs Completed Not Applicable 3 Batto Yes Rs.11.00 Lakhs PDS Rs1.00 Lakhs 17.00Lakhs Not Applicable 4 Bhandaridiha Yes Rs.11.00 Lakhs PDS Rs1.00 Lakhs Completed Not Applicable 5 Daradipal Yes Rs.11.00 Lakhs PDS Rs1.00 Lakhs Completed Not Applicable 6 Deogaon Yes Rs.11.00 Lakhs PDS Rs1.00 Lakhs Completed Not Applicable 7 Godobandhagoda Yes Rs.11.00 Lakhs PDS Rs1.00 Lakhs Completed Not Applicable 8 Ganpur No NA NA NA NA 9 Gohira Yes Rs.11.00 Lakhs PDS Rs1.00 Lakhs Completed Not Applicable 10 Kesodarapal Yes Rs.11.00 Lakhs PDS Rs1.00 Lakhs Completed Not Applicable 11 Khalana Yes Rs.11.00 Lakhs PDS Rs1.00 Lakhs Completed Not Applicable 12 Khaliamenta Yes Rs.11.00 Lakhs PDS Rs1.00 Lakhs 17.00Lakhs Not Applicable
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13 Machhalo Yes Rs.11.00 Lakhs PDS Rs1.00 Lakhs Completed Not Applicable 14 Madanpur Yes Rs.11.00 Lakhs PDS Rs1.00 Lakhs Completed Not Applicable 15 Pandua Yes Rs.11.00 Lakhs PDS Rs1.00 Lakhs Completed Not Applicable 16 Purunabandhagoda Yes Rs.11.00 Lakhs PDS Rs1.00 Lakhs Completed Not Applicable 17 Radhikadeipur Yes Rs.11.00 Lakhs PDS Rs1.00 Lakhs Completed Not Applicable 18 Ramchandrapur Yes Rs.11.00 Lakhs PDS Rs1.00 Lakhs Completed Not Applicable 19 Sainkul Yes Rs.11.00 Lakhs PDS Rs1.00 Lakhs Completed Not Applicable 20 Saladei Yes Rs.11.00 Lakhs PDS Rs1.00 Lakhs Completed Not Applicable 21 Tarimul Yes Rs.11.00 Lakhs PDS Rs1.00 Lakhs Completed Not Applicable 22 Taruan Yes Rs.11.00 Lakhs PDS Rs1.00 Lakhs Completed Not Applicable
The above information has been provided by the Assistant Engineer, Ghasipura Panchayat Samiti.
17.4 - List of names of incumbents in all Post of Panchayat Samiti.
SL No. Name of the Post Full Name of the Period of GPF A/c No. Phone No. Station to which incumbent incumbency during transferred in case the year 2016-17 of transfer 1 BDO SURANJAN 30.10.11 to PRAN-1100314760 8895587616 Seragada,Ganjam KUMAR SAHOO 13.07.17 42
2 BDO SRI UMAKANTA 14.07.17 TO NA NA BDO,Anandapur PARIDA,BDO, 20.07.17 PS. IC,OAS-I,JB.
3 BDO Debadutta Mohanta 21.07.17 to PRAN-1100814760 9438073366 Continued. continued. 28 4 AO KUANR HEMBRAM 14.10.13 to INDO5864 9437273364Continued. Continued. 5 AE Basandhara Bhitiria 24.11.14 to22.03.16 NA 9178042666Now Deputy Collector,Collectorat e, Keonjhar. 6 AE RABINDRANATH 14.05.16 to PWO53030 8895981480Continued. NAIK Continued.
7 CP SUBRAT NA NA 9437152620Continued KU.NAYAK 8 ACP ANIL KU. NA NA 9438390958Continued PATTNAIK 9 APO SMT.KANANBALA NA NA 9439879196Continued PRUSTY 10 NREGA ASST. SURESH NA NA 9439757203Continued KU.SAHOO 11 NREGA ASST. SMT.MADHUSMIT NA NA 8763570708 Continued A PATTNAIK 12 WEO MENAKA 14.05.12 to PRAN-1100939286 9778255252 Continued. MARANDI continued 19 13 DSSO Santwana Das NA NA 9439743932 Continued. 14 AFO Satyananda Dehury NA NA 9437266362 Continued. 15 HC SANTOSH KU 27.6.15 to31.07.17 LRO17893 9437263026Retd. On 31.7.2017. NAYAK
16 JE SUKANTA KU 9.2006 GAO60306 9437657366 Continued. NAYAK
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17 SC GITARANI 30.01.14 to GAO-52588 9938424931 Continued. MOHANTY continued 18 SC ACHYUTANANDA 20.6.13 to LRO-23916 9178087609 Continued. DASH continued 19 GPEO MAYADHAR NAIK 30.01.09 to AVO-29799 7752094643Anandapur PS 20.07.17
20 DRIVER BIRANCHINARAYA 6.9.1996 to CDPO-15870 9438161704 Continued. N MOHANTY continued 21 JC GOPINATH DASH 7.11.14 to CDPO-15983 8908130500 Continued. continued 22 PEON CHANDAN KU 1.11.90 to CDPO 9438407493 Continued. ROUT continued 18761 23 PA DEBENDRANATH NA AVO35478 8763306648 Continued. MISHRA 24 PEO SAROJ KU SETHY 12.8.2005 to CDPO20363 9437379174 Anandapur 17.7.17 PS 25 PEO MURALIDHAR NA AVO33012 9937612634 Continued. SWAIN 26 PEO PITAMBER NAIK 25.7.12 TO CDPO17323 7894672653 Continued. CONTINUED 27 PEO NARAHARI 3.7.13 to continued AVO35921 9556086380 Continued. PRADHAN 28 PEO JALADHAR 29.8.12 to 17.7.17 CDPO21684 9937882096 Banspal PS PRADHAN 28 PEO HARIHAR SETHY 22.12.14 to 17.7.17 CDPO20052 9437086076 Hatadih PS 29 PEO RAMA CH NAYAK 3.7.14 to continued NIL 7504177574 Continued. 30 PEO RASMIRANJAN 2.6.09 to continued 110081273270 8895792073 Continued. MAHARANA 31 PEO RADHAKANTA 13.8.12 to 17.7.17 110071273195 9437354992 Champua PS BEHERA 32 PEO SARAT CH SAHOO 2.6.09 to continued 110071273276 8895131387 Continued.
33 PEO RAGHUNATH 2.6.09 to continued 110041273272 9438360136 Continued. ROUT 34 PEO HARIHAR JENA 2.6.09 to continued 110014135871 7894149512 Continued.
35 PEO RABINARAYAN 26.7.12 to 17.7.17 110001273193 8456077596 Champua PS MAHAKUD 36 PEO MOHAN CH DAS 14.8.12 to 17.7.17 110051273196 9438201803 Champua
PS 37 PEO SMT. PRAMALATA 22.12.14 to 17.7.17 1110002539024 9439391626 Anandapur PARIDA PS 38 PEO NARAYAN JENA 2.6.09 to 17.7.17 NA 9658977535 Hatadihi
PS 39 PEO HRUSHIKESH 1.12.14 to NA 9040848256 Continued. SAHOO continued 40 PEO AJAY KU. NAYAK 3.7.14 to continued NA 9776631822 Continued.
41 PEO CHHITTARANJAN 2.6.09 to continued 110061273271 7894845281 Continued. DHIR 42 GPTA SMT.ARANNAPUR NA NA 9438551018 Continued NA GHADEI 43 GPTA SMT.MEENA NA NA 9438153900 Continued KUMARI MOHAPATRA
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44 GPTA SOUMYARANJAN NA NA 9583540602 Continued BEHERA 45 GPTA RABINDRA NA NA 9439053312 Continued KU.PANDA 46 GPTA SMT.SASMITA NA NA 9438192229 Continued HEMBRAM 47 GPTA PRADEEP KU. NA NA 9437441802 Continued SAMAL 48 GPTA PRAMOD NA NA 9438124439Continued KU.PANDA 49 GPTA ANJANA KUMARI NA NA 7537879980 Not in PANDA Service 50 JE,RWS&S PRIYADARSHINI NA NA 9439728501 Continued SETHY 51 SI SANDIP PARIJA NA NA 9658146265 Continued
52 BIO-GAS TRILOCHAN NA NA 9438162030 Continued SWAIN 53 DEO PADMALOCHAN NA NA 9439293015 Continue JENA (MGNREGA)
54 DEO KAMALLOCHAN NA NA 7873149421 Continue JENA (IAY) 55 DEO RASMIRANJAN NA NA 9658238663 Continue SAHOO (DSSO) 56 DEO SASMITA NA NA 8280830434 Continue MOHANTY (WEO)
The above information has been provided by the Establishment Clerk, Ghasipura Panchayat Samiti.
PARA: 18 MISCELLANEOUS
18.1 - Staff strength of Ghasipura P.S.
The sanction strength & staff position both regular & contractual staff of Ghasipura Panchayat Samiti are given below :-
SL No Name of the Post Sanction Strength Staff in Position No of vacancy Remarks
1 BDO 1 1 -
2 ABDO 1 0 1
3 AO 1 1 -
4 Asst, Engg 1 1 -
5 JE 3 1 2
6 JE,RWSS(II) 1 1 -
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7 Accounts Officer 1 1 -
8 PA 1 1 -
9 WEO 1 1 -
10 AFO 1 1 -
11 GPEO 1 1 -
12 IPO 1 1 -
13 PEO 22 15 7
14 M.I/I.S 1 1 -
15 BSSO 1 1 -
16 Head Clerk 1 - 1
17 Sr.Clerk 2 2 -
18 Jr.Clerk 1 1 -
19 Peon 4 1 3
20 Chowkidar 1 - 1
21 CONTRACTUAL
22 GPTA 7 7 -
23 CP 1 1 -
24 BLC 3 3 -
25 BPM 1 1 -
26 APO 1 1 -
27 OUT SOURCING
ACP 1 1 -
28 NERGA ASST. 2 2 -
29 Programme Assistant(Social security 1 1 - section) 30 DEO(RH SCHEME) 1 1 -
31 W/M 1 1 -
32 SEO Section Asst. 1 1 -
33 Development Section Asst. 1 1 -
18.2 - Less realisationh of license fee from contractual staff not entitled for Govt. Quarter.
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On checking the quarter allotment file and other relevant recordsw, it was noticed that contractual staff working in the P.S. were allotted with Govt.quarter and the house rent @ Rs.200.00/ monrh has been realized from them. As per the finance department Resolution No.51758-CS-IV-2/2010-F dt.15.12.2010, the rate of license fee (house rent) has been revised for entitled and non entitled persons occupying the Govt. quarter. In the said resolution Sl.No.8, it is quoted that non entitled persons occupying the Govt. quarter shall pay “standard license fee”. Since the contractual staff are non entitled to receive house rent, they are deemed to be non entitled persons for allotment of Govt. quarter. Thus they are liable to pay standard license fee for occupying the Govt. quarter.
During the year 2016-17 total of Rs.34560.00 has been less collected from the contractual employee as per the following calculation.
Sl.No. Name of the contractual Designation Period Standard Total amount Amount Total amount Less employee license fee/ due realized/ realize4d realized month month 1Sri Subrat Ku.Nayak,CP C.P. 3/16 to 2/17 1160- 13920- 200- 2400- 11520- 2Smt.Sasmita GPTA 3/16 to 2/17 1160- 13920- 200- 2400- 11520- Hembram,GPTA Total:- 2320- 27840- 400- 4800- 23040 The matter was raised before the local authority through objection memo. In reply the local authority stated that there has been an executive order to provide accommodation to CP at normal rent (GO No.9893 dated 7.12.2014 of P.R.Deptt.) In case of others the amount will be recovered.
However after verification of records by audit the para has been rectified. Out of the total amount of Rs.34560.00 suggested for recovery, an amount of Rs.11520.00 has been dropped and Rs.23040.00 is suggested for recovery.
For that the BDO, Ghasipura P.S. the Head Clerk, Accounts Officer and the Bill Clerk are held squarely responsible as they have failed verify the recovery of license fee from the staff as per the above GO.
In spite of issue of objection & personal contact the local authority remain silent & the original objection with reply not refunded to audit. Hence objection raised by audit remained unsettled Till recovery of Rs.23040.00 para stand.
Responsible Person for this paragraph
Slno Name Designation Adress Amount(In Rs:) 1 Sri Suranjan Ku. Sahoo B.D.O. Now BDO, Seragada P.S. 5760 Dist-Ganjam 2 Sri Kunar Hembram Accounts Officer At/Po-Ghasipura P.S 5760 Dist-Keonjhar. 3 Sri Santosh Ku. Nayak H.C. At/Po-Ghasipura P.S 5760 Dist-Keonjhar. 4 Smt. Gitarani Mohanty Bill Clerk At.Po-Ghasipura P.S 5760 Dist-Keonjhar
18.3 - Unauthorized incorporation of deductions in the work bill & encroachment of Govt. Grant.
On scrutiny of the paid vouchers of different cash books it was noticed that work contingency @ 0.5% , withheld @ 1% & SD 2% of the work bill has been incorporated in the bills resulting encroachment of Govt. grants to the tune of Rs.3448253.00during the year 2016-17. By allowing the work contingency, withheld & security deposit in the bill work value of above amount has been less executed. The requisite Govt. order regarding deduction of work contingency, etc. was not produced to audit for verification. As per the G.O.No.19878/dt.11.10.2006 of P.R. Deptt. Relating to GGY Scheme & guidelines of MPLAD/MLALAD/SPF clearly mentioned that under no circumstances prorate charges/supervision charges are to be charged for execution of work by any executing agencies.
a) Due to incorporation of W.C. grants to the tune of Rs. 501210.00 under different schemes as per details given below was less utilized which was quite irregular so far as sanction of the Govt. grant was concerned.
Sl.No. Name of the Scheme/Cash Book Amount deducted towards work contingency. 1 2 3
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1 MLALAD 38065.00 2 MPLAD 19187.00 3 GGY 240358.00 4 SDPF 18970.00 5 Cess 3988.00 6 BRGF 2686.00 7 TFC 10035.00 8 MADA. 6852.00 9 C.C.Road 8756.00 10 DFID(AWC Building). 34816.00 11 PPD 9910.00 12 ST/SC 1114.00 13 RGPSA 4904.00 14 IAP 17270.00 15 SFC 72860.00 16 SPF 7700.00 17 P.S.Misc. 3739.00 Total:- 201210.00
b) Due to incorporation of withheld grants to the tune of Rs.225000.00 under different schemes as per details given below was less utilized which was quite irregular so far as sanction of the Govt. grant was concerned.
Sl.No. Name of the Scheme/Cash Book Amount deducted towards Withheld. 1 2 3 1 MLALAD 50000.00 2 SDPF 10000.00 3 DFID(AWC Building) 25000.00 4 ST/SC 20000.00 5 IAP 100000.00 6 GGY 20000.00 Total:- 225000.00 c) Due to incorporation of Security Deposit(SD) grants to the tune of Rs.2722043.00 under different schemes as per details given below was less utilized which was quite irregular so far as sanction of the Govt. grant was concerned.
Sl.No. Name of the Scheme/Cash Book Amount deducted towards Security deposit 1 2 3 1 MLALAD 141437.00 2 MPLAD 71753.00 3 SDPF 75603.00 4 Cess 15952.00 5 BRGF 10372.00 6 TFC 33000.00 7 MADA 27360.00 8 C.C.Road 35020.00 9 DFID(AWC Building) 139448.00 10 PPD 39440.00 11 ST/SC 4456.00 12 RGPSA 19614.00 13 IAP 804532.00 14 SFC 291682.00 15 SPF 30800.00 16 P.S.Misc. 14957.00 17 GGY 966617.00 Total:- 2722043.00
The matter was raised before the local authority through objection memo, In reply the local authority remain silent & the original objection memos with reply not refunded to audit. Hence objection raised by audit remained unsettled.
However the local authority is requested to discontinue such unnecessary deductions from the work bill and encourage genuine deductions & full utilization of the Govt. grants in future.
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PARA: 19 AUDIT OF LOAN/DEPOSITS/CPF INCLUDING POSITIONS
19.1 - Non-remittance of Government dues -
Rule-6 of OTC Vol - I, read with Rule-4 of OGFR stipulates that all moneys received or realized 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.
Sl. Particulars Outstanding as on Amount collected Total amount due Amount deposited Balance Remarks. 1.4.16 during 2016-17 for deposit during 2016-17 outstanding as on No. 31.3.2017 1 2 3 4 5 6 7 8 1 Royalty -205868.00 4267182.00 4061314.00 3924674.00 136640.00 2 VAT 94803.00 1388909.00 1483712.00 1341918.00 141794.00 3 Labour Cess -140746.00 1155823.00 1015077.00 1056023.00 -40946.00 4 Income Tax -208470.00 160951.00 -47519.00 160951.00 -208470.00 Total:- -460281.00 6972865.00 6512584.00 6483566.00 29018.00 As per details furnished above Govt. dues like Royalty, VAT, Cess, etc. amounting to Rs.29018.00 was outstanding for deposit as on 31.3.2017. However the local authority is impressed upon to deposit the balance amount of Rs. 29018.00 to the proper quarter and facts intimated to audit. Till than Rs. 29018.00 is kept under objection.
PARA: 20 RESULT OF AUDIT
20.1 - General Remarks.
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 remain unspent vis-à-vis pending utilization 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 & registers of the P.S. need be improved.
Recommendation.
The local authority may:-
v Ensure that bank reconciliation statement be worked out after end of every financial year to maintain accounts with a great deal of accuracy.
v Ensure prompt and effective action for recoupment of outstanding advance to avoid temporary misappropriation of Govt. Money.
v Ensure that grants be spent & UC be submitted in due time.
v Ensure that funds shall not be diverted from one scheme to another.
v Ensure financial discipline & strengthen the monitoring mechanism.
v Ensure that as per scheme guidelines, the assets created out of GOI grants shall be duly entered into the asset register showing the details of the source of fund, date of commencement and completion of works and handing over of the assets, etc.
v Ensure that Govt. dues be remitted to proper quarter within three day of its receipt or realization to maintain fiscal balance and fiscal space available for appropriate spending to accelerate growth and development.
v Ensure that all statutory records be maintained as prescribed in OPSAP Rules 2002 & at the end of each month the BDO shall verify the cash balance in the chest.
Audit Certificate.
Certified that the accounts of Saharpada P.S. for the financial year 2016-17 have been covered under audit and found correct subject to
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the comments/ remarks offered in the foregoing paragraphs.
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 45182370.75 0.00 0.00 0.00 2 14.2 0.00 136601.00 0.00 0.00 0.00 3 14.3 0.00 80000.00 0.00 0.00 0.00 4 14.6 9600.00 9600.00 9600.00 0.00 0.00 5 14.8 2800.00 2800.00 2800.00 0.00 0.00 6 14.9 0.00 4000.00 0.00 0.00 0.00 7 14.12 0.00 3000.00 0.00 0.00 0.00 8 14.13 0.00 6200.00 0.00 0.00 0.00 9 18.2 23040.00 23040.00 23040.00 0.00 0.00 10 19.1 0.00 29018.00 0.00 0.00 0.00 Total 35440.00 45476629.75 35440.00 0.00 0.00
Audit Certificate
Cetrified that the accounts of Ghasipura P.S. Pre audit for the financial year 2016-2017 have been covered under audit and found correct subject to the comments / remarks offered in the foregoing paragraphs .
Spot Recovery Sl No Ref Para No/Audit Objection M.R.No Date Amount(In Rs:) Name of the person Statement Page No 1 15-37 Vr.No9(SFC) 2017-11-23 6732 Naresh Ku.Bal,Executant 2 15-36 Vr.No2(MLALAD) 2017-11-23 4211 Ramakanta Biswal,Executant 3 15-35 Vr.No.19(SFC) 2017-11-23 2371 Pradipta Patra,Executant 4 15-35 Vr.No.18(SFC) 2017-11-23 4000 Pradipta Patra,Executant 5 15-34 Vr.No.4(IAP) 2017-11-23 4653 Kali Marandia,Executant 6 15-33 Vr.No.3(IAP) 2017-11-23 60016 Biswajit Dhal,Executant 7 15-32 Vr.No.7(MLALAD) 2017-11-23 1738 Kodanda Mallick,Executant 8 15-31 Vr.No.6(GGY) 2017-11-23 5000 Laxmidhar Sethy,Executant 9 15-32 Vr.No.6(MLALAD) 2017-11-23 4000 Kodanda Mallick,Executant 10 15-31 Vr.No.7(GGY) 2017-11-23 3922 Laxmidhar Sethy,Executant` 11 15-29 Vr.No.8(IAP) 2017-11-23 45695 Manjeet Behera,Executant 12 15-30 Vr.N0.10(AWC) 2017-11-23 4414 Hemanta Behera,Executant 13 15-27 Vr.No.4(MLALAD) 2017-11-23 8000 Rabindra Ku.Dhal,Executant 14 15-27 Vr.No.5(MLALAD) 2017-11-23 1384 Rabindra Ku.Dhal,Executant 15 15-28 Vr.No.5(MLALAD) 2017-11-23 3927 `Rahas Bihari Sahoo,Executant 16 15-25 Vr.No.6(IAP) 2017-11-23 11866 Baral Prashna Rout,Executant 17 15-26 Vr.No.7(IAP) 2017-11-23 30184 Manash Ranjan Naik,Executant 18 15-24 Vr.No.3(SDP) 2017-11-23 4904 Chandrachuda Rout,Executant 19 15-23 Vr.No.9(TFC) 2017-11-23 3612 Soumya Ranjan Behera,GPTA 20 15-23 Vr.No.8(TFC) 2017-11-23 6000 Krushna Ch.Nath,Executant 21 15-22 Vr.No.12(MLALAD) 2017-11-23 8000 Kishore Ch.Jena,Executant 22 15-22 Vr.No.13(MLALAD) 2017-11-23 5000 Kishore Ch.Jena,Executant 23 15-22 Vr.No.14(MLALAD) 2017-11-23 2620 Kishore Ch.Jena,Executant 24 15-20 Vr.No.4(TFC) 2017-11-23 9000 P.K.Prusty,Exeecutant 25 15-21 Vr.No.9(MLALAD) 2017-11-23 2836 Mayadhar Bidhani,Executant 26 15-21 Vr.No.8(MLALAD) 2017-11-23 6000 Mayadhar Bidhani,Executant
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27 15-20 Vr.No.5(TFC) 2017-11-23 1913 P.K.Samal,GPTA 28 15-17 Vr.No.17(SFC) 2017-11-23 2870 R.K.Panda,GPTA 29 15-18 Vr.No. 8(AWC) 2017-11-23 4249 Ramakanta Sahoo,Executaaant 30 15-19 Vr.No.12(SFC) 2017-11-23 6000 Kalandi Sahoo,Executant 31 15-19 Vr.No13(SFC) 2017-11-23 3695 Kalandi Sahoo,Executant 32 15-17 Vr.No.16(SFC) 2017-11-23 4000 R.K.Panda,GPTA 33 15-16 Vr.No.11(SFC) 2017-11-23 2288 R.K.Panda,GPTA 34 15-16 Vr.No.10(SFC) 2017-11-23 4000 R.K.Panda,GPTA 35 15-15 Vr.No.14(SFC) 2017-11-23 5000 Akshya Ku.Sahoo,Executant 36 15-15 Vr.No.15(SFC) 2017-11-23 2922 Akshya Ku.Sahoo,Executant 37 15-14 Vr.No2(SDP) 2017-11-23 7728 Lalit Mohan Prusty,Executant 38 15-13 Vr.No.3(MLALAD) 2017-11-23 5900 Sarbeswar Sahoo,Executant 39 15-12 Vr.No.7(AWC) 2017-11-23 4629 Giridhari Majhi,Executant 40 15-11 Vr.No.5(GGY) 2017-11-23 3316 Mayadhar Rout,Executant 41 15-11 Vr.No.4(GGY) 2017-11-23 4000 Mayadhar Rout,Executant 42 15-10 Vr.No.4(MLALAD) 2017-11-23 2770 Kulamani Lenka,Executant 43 15-9 Vr.No.3(GGY) 2017-11-23 2341 B.K.Behera,Executant 44 15-9 Vr.No.2(GGY) 2017-11-23 5000 B.K.Behera,Executant 45 15-8 Vr.No.5(SDP) 2017-11-23 3460 B.K.Dash,Executant 46 15-8 Vr.No.4(SDP) 2017-11-23 12000 B.K.Dash,Executant 47 15-7 Vr.No.5(IAP) 2017-11-23 13931 Debendranath Jena,Executant 48 15-6 Vr.No.17(MLALAD) 2017-11-23 8000 Balaram Behera,Executant 49 15-6 Vr.No.18(MLALAD) 2017-11-23 107 Balaram Behera,Executant 50 15-5 Vr.No.16(MLALAD) 2017-11-23 1487 Nilamani Maharana,Executan 51 15-5 Vr.No.15(MLALAD) 2017-11-23 4000 Nilamani Maharana,Executant 52 15-4 Vr.No.9 (GGY) 2017-11-23 3390 Ugresan Jena,Executant 53 15-3 Vr.No. 11(MLALAD) 2017-11-23 2456 Utkalmani Tudu,Executant 54 15-4 Vr.No.8(GGY) 2017-11-23 6000 Ugresan Jena,Executant 55 15-3 Vr.No. 10(MLALAD) 2017-11-23 5000 Utkalmani Tutu,Executant 56 15-2 Vr.No. 9(AWC) 2017-11-23 4467 Sunaram Hemrum,Exeecutant 57 15-1 Vr.No. 7(TFC) 2017-11-23 5467 Sasmita Hembram,GPTA 58 14-7 Vr.No.6(OAP) 2017-11-23 300 Sandeep Parija Inspector of Supply 59 15-1 Vr.No.6(TFC) 2017-11-23 6000 Sri Laxman Patra,Executant 60 14-5 Vr.No 5 2017-09-20 4200 Sri Achutyananda Dash,Cashier 61 14-7 Vr.No.7(OAP) 2017-11-23 600 Trilochan Swain,Bio,Tech. 62 14-7 Vr.No.8(OAP) 2017-11-23 300 Dibakar Majhi,BPM Total403871
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