AUDIT REPORT 08-03-2018
LOCAL FUND AUDIT, PURI, ODISHA
CATEGORY : Panchayat Samiti,General Audit Report No : 311564/AR/2017-2018-PURI
PARA: 1 TITLE SHEET
1 Name of the Institution : Kanas P.S 2 Year of Accounts under Audit : 2016-2017 3 Name of the Local Authority during the year of A/Cs : 1.Sri Saroj Kumar Dutta,OAS-I 01.04.2016 to 30.06.2016 2. Sri Ajay Kumar Parida,OAS-I,I.C. 01.07.2016 to 03.08.2016 3. Smt. Prativa Sahu,OAS-I 04.08.2016 to 31.03.2017 Name of the Local Authority at the time of Audit : Smt. Prativa Sahu,OAS-I 4 Duration of Audit : 19-07-2017 To 25-09-2017 (Mandays Consumed :- 38) 5 Name of the Auditors : SATYA BHUSHAN MISHRA - Lead Auditor(19-07-2017 to 25-09-2017) SATYAPIRA PATTANAIK - Auditor(19-07-2017 to 25-09-2017)
6 Name of the Reviewing Officer : BIJAYA KUMAR BEHERA(Audit Superintendent) 7 Date of submission of report by Reviewing officer : 06-12-2017 8 Entry Conference Date : 19-07-2017 9 Exit Conference Date : 02-01-2018 10 Name of the District Audit Officer : Smt Arundhati Jena 11 Date of approval of report by District Audit Officer : 08-03-2018
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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 ServicePostage 19.07.17 Worth of Rs 886.00 Worth of Rs 886.00 Page-13 NIL Stamps 2 Measurement Books 19.07.17 12 nos 12 nos Page-8 NIL 3 Cash in hand - - - - - 4 Miscellaneous 19.07.17 12 nos 12 nos Page-6 NIL Receipt Books
Comments Non-Production of physical cash balance and d cash book (consolidated) for verification on the first day of audit.
Neither the cash balance as per cash book on first day of audit could not be ascertained due to non maintenance of d cash book in PRIASOFT, nor the physical verification of liquid cash in the Samiti chest was conducted on the first day of audit before transaction due to nonproduction of the same. The total cash balance as per consolidated cash book as on 31.03.2017 was Rs.33944. 00. In spite of POM issued to produce the physical balance of cash, though it was replied by the local authority that, the same was produced but till close of audit neither the d cash book was produced nor the physical balance of cash was produced by the local authority. As per Rule-37(2) of PSAP rules, the physical cash balance should be Rs.10000.00, where there was treasury within the HQR of the P.S. and the limit of Rs.20000.00 is admissible the Samiti is situated at a place with no treasury. The physical balance of MBs, MR books, Postage stamps was produced to audit for verification. It was construed that due to negligence and lack of sincerity in the part of the cashier and Computer Programmer neither the cash book was d nor the physical cash balance was produced to audit for verification. The Block Development officer has not verify the cash balance in the Samiti chest at the end of every month, in contravention to rule-36(e) of OPSAP rules-2002. In this context it was brought to the notice of the local authority that the d cash book may be maintained as soon as possible and compliance reported.
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PARA: 3 LIST OF VERIFIED RECORDS A : List Of Verified Records/Register Slno List Records/Register Rules Form No 1 Muster Roll Rule 85(1) Form No.-XXXVII & XXXVIII 2 Stock Register of MBs Rule 80(2) 3 Measurement Books Rule 80(1) Form No.-XXXIV 4 Stock Book Rule 71 Form No.-XXV-A 5 Log Book Rule 60 Form No.-XXII 6 Stationery Account Rule 56 Form No.-XXI 7 Stamp Account Rule 56 Form No.-XX 8 Register of Advances Rule 42(1) Form No.-XI 9 Cash Book Rule 32 Form No.-X 10 Guard file for paid vouchers Rule 20 11 Bill Register Rule 18(1) Form No.-V 12 Pass Books Rule 7 13 Misc. Receipts Rule 6(2) Form No.-II 14 P.L. Account Rule 5(2)
B : List of Records/Registers not Produced to Audit Slno List Records/Register Rules Form No 1 Completion Certificate Rule 80(1) Form No.-XXXV 2 Register of Administrative Approval Rule 76(4) Form No.-XXXIII 3 Register of Estimates Rule 76(4) Form No.-XXXII 4 Execution of agreements with the Rule 74(3)(e) Form No.-XXXI other agencies other than Contractors. 5 Execution of agreements with the Rule 74(3)(d) Form No.-XXX Contractors 6 Issue of Tender orders Rule 74(3)(d) Form No.-XXIX 7 Forms to be used by the Rule 74(1) Form No.-XXVI to XVIII Contractors for submission of Tenders 8 Register of lapsed Deposits Rule 64 Form No.-XXIV 9 Revenue Register Rule 51 Form No.-XIX 10 Register of Immovable Properties Rule 49 Form No.-XVIII 11 Appropriation of Loan Register Rule 47(1) Form No.-XVII 12 Loan Register Rule 46 Form No.-XVI 13 Deposit Ledger Rule 44 Form No.-XIII, XIV 14 Register of Outstanding Advances Rule 43 Form No.-XII 15 Permanent Advance Cash Book Rule 21 Form No.-VIII 16 Allotment Register Rule 11 Form No.-IV 17 Grant-in-Aid Register Rule 5(4) Form No.-I
C : List of Records/Registers not Maintained Slno List Records/Register Rules Form No
D : List of Records/Registers not Required Slno List Records/Register Rules Form No 1 T.A. Bill for members of the Samiti Rule 88(b) Form No.-XXXIX 2 Register of Securities Rule 45(1) Form No.-XV 3 Indemnity bond executed Rule 31(3) Form No.-IX 4 Guard file for supply Rule 18(4) 5 Order Book Rule 18(3) Form No.-VI or VII 6 Receipts for taxes Rule 6(3) Form No.-III
Comments Non Production of account records & registers.
The following records & registers relating to the year 2015-16 as per the provisions made in Panchayat samiti act, 1959 & Odisha Panchayat samiti accounting procedure rules 2002 have not been maintained.
The local authority was asked the reasons for non- maintenance of these prescribed records, in response to which it was replied that the records will be maintained
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henceforth. Non-maintenance of records results following consequences.
Sl. No Name of the account register Corresponding Rules Remarks 1 Grant-in –Aid register Rule- 5(4),Form-I of PSAP Rules-2002 Non maintenance of G.I.A. register fails to fetch the actual position of utilisation of Govt. grant for a particular period and also lacks to provide information regarding unutilised grants at the end of a financial year. 2 Allotment Register Rule- 11,Form-IV of PSAP Rules-2002 Non maintenance of allotment register fails to provide information in respect of the actual position of funds received and utilised under a particular scheme. Again due to non maintenance of the same will result diversion /encroachment of grants from the purpose for which it was sanctioned. 3 Register of outstanding Rule-43 of PSAP Rules-2002 Non maintenance of Register of outstanding advances fails to provide the advances correct information in respect of the long outstanding advances against staff and others. In due course the amounts will be taken as unclassified advances and results misutilisation of Govt. money paid to somebody for a specified purpose.
4 Security deposit ledger Rule 44, Form XIII & form XIV of PSAP Non- preparation of SD ledger results failure in monitoring of SD refund and Rule- 2002 double payment to executants. 5 Investment register Rule 45, Form XV of PSAP Rule- 2002 Non- maintenance of investment ledger creates difficulty in watching the exact position of the investment, the date of maturity, interest accrued as well as correlating the investment amounts to the scheme funds. 6 Property register Rule 49, Form XVIII of PSAP Rule-2002 Non- maintenance of property 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. 7 Asset register Rule-30A, Rule- 171(5)(i) of O.G.F.R. and As per instructions of Govt the asset created out of utilisation of a particular Govt instructions as per scheme guidelines scheme fund should be maintained distinctively. Without maintenance of the same the asset so generated could not be ascertained. 8 Bank Reconciliation statement G.O. No.5302/PR, 23.04.99, 690/F Due to non reconciliation of the difference between closing balance of all pass dt.21.01.2009, 13000/PR dt.25.07.14, books and also cash books the possibility of financial fraud could not be 14261/PR,20.5.13 avoided. Further the closing balance of the cash books will be understated or overstated resulting incorrect picture of cash management. Rule 33 of PSAP rules 9 Budget of the samiti Sec-24(1),(2) of PS act,1959 Non preparation of annual budget reduced accountability and smooth financial control at the level of the Panchayat Samiti. Budget is the statutory requirement and without the same the expenditure control mechanism will be failed. 10 Audit compliance Register Statutory register in respect of compliance Non- maintenance of Audit compliance Register fails to provide the submitted to audit reports information regarding the actual position of audit paras settled and the paras pending for settlement relating to different audit reports.
Para 3.2. 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 date of work order and acknowledgement of the executants. Though the sanction orders, release of funds under different schemes were not mentioned in the work register, 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.
In response to audit objection statement 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 a complete answer to the theme 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. Improper maintenance of the said register defeats the very purpose of the Govt. instructions, as it is the main basis for supplementing information to the performance of the different schemes for a specific period.
Para3.3. Non Production of Scheme wise details relating to the year 2016-17.
The scheme wise details like the opening balance of number of ongoing projects, not started projects, funds under different schemes as on 01.04.2016, the number of approved projects during the year 2016-17 with sanctioned funds and number of completed projects, ongoing projects, not started projects during the year
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2016-17 has not produced to audit to analyse the performance of the schemes during the audit year. Though it was replied by the local authority that the requisite information will be produced within the audit period but the same was not available till the completion of audit. However the requisite information has been worked out by the current audit and furnished in Para 17 of this audit report basing on the facts and figures from available records.
Para3.3. Improper maintenance of cash book and other accounts records for the year 2016 -17
On scrutiny of different cash books and other accounts records for the year 2016-17 it was noticed that in most cases the maintenance of records was very poor and not to the provisions made as per OPSAP 2002 and PRIASOFT vide letter no. 8182/PR dt 24.05.14. The vouchers in support of receipt and expenditure transactions are not properly maintained. In some cases the receipts are taken in the cash book without any reference. So the audit faced difficulty for working out of receipt and expenditure transactions for incorporation in the financial statement for the year 2016-17.Further it was noticed that due to lapses in the part of the C.P.(Computer Programmer) of the P.S. in posting of the entries in the Cash book, there was huge dislocation so far as the scheme wise and head wise analysis in form of trial balance and other reports generated from PRIASOFT are concerned. Different types of wrong entries are listed below which may be clarified to audit.
1. In some cash books the Interest accrued from banks are taken as G.I.A, other receipts and unclassified suspense.
2. The G.I.A taken as receipts in the Cash Books are not supplements with requisite S.O. and sanctioning authority.
3. The expenditures towards contingency, refund of S.D. are booked as other expenditure sometimes as Scheme expenditure, which contradicts the very purpose of Accounting.
4. The Payments towards Govt. Dues like Royalty, VAT, Labour Cess are booked as Scheme expenditures resulting inflated liabilities and also excess payment of Govt. Dues than the amounts collected from work bills.
5. In some cases the advance payment was not booked properly, rather taken as receipt which results not only the reduction of the advance position in the Cash Book, but also shows undue advantage to the person taking the advance.
6. The Money Receipts originated by the way of deduction from work bills of the executant during a particular year are not readily generated after freezing of the cash book at the end of a day's transaction and issued to the executant with a copy kept at P.S. level, rather the M.Rs are generated as and when the executant applied for refund of SD. This may result double payment towards refund of SD, as the SD ledger has not been maintained in the P.S. since long.
7. Some of the receipt and expenditure transactions are not accounted for in the cash book, due to lapses in the part of the Cashier, C.P. , H.C. cum Accountant and Accounts Officer . The PRIASOFT vouchers prepared by the Cashier are not signed by the C.P. after due entry in the cash book with dated seal.
8. Though there was provision for generation of the prerequisite records like SD Ledger, Ledger for Govt. dues like Royalty, VAT, Labour Cess ,advance ledger, abstract of receipt and expenditure are there in PRIASOFT, no such reports are originated for smooth financial management of the P.S.
9. Due to improper analysis of non generation of the above reports there are excess payment in Govt. dues and also in work Contingency during the year for which the present audit will specify such irregularities in future POMs.
10. Non maintenance of cash books, non entry of vouchers in PRIASOFT not only hampers the very purpose of Govt. instructions issued from time to time, but also leads to a lot of financial irregularities in future.
This defeats the very purpose of implementation of PRIASOFT and shows the lapses of the Accounting personnel of the P.S. during the year 2016-17. No proper clarification from the local authority was received in this regard that under which circumstances such type of irregular maintenance of cash book was done in violation to govt orders.
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PARA: 4 FINANCIAL POSITION
Kanas P.S - 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 P.S. Account 01-04-2016 1842968 10774518 29204207 14363289 31-03-2017 1484091 31-03-2017 1400777 8331401.8 91.00 3.00 4.00 6.00 78.00 76.14 6 2 Govt. Account 01-04-2016 3722195 70116475. 10733843 64250873. 31-03-2017 4308755 31-03-2017 1722283 25864719. The reasons of 6.00 50 1.50 00 8.50 9.00 50 the difference furnished below. GRAND 2215188 17786165 39938050 20788376 1914967 1573006 34196121. TOTAL 47.00 8.50 5.50 9.00 36.50 15.14 36
Comments Reconciliation of the closing balance of all cash books of P.S. account, Govt. account as on 31.03.2016 and opening balance as on 01.04.2016. On scrutiny of the cash books it was noticed that there was no difference between the Closing Balance of all cash books as on 31.03.16 and the Opening Balance of all cash books as on 01.04.16. However the opening balance of all schemes of P.S. account has been enhanced by an amount of Rs.5367239.00 for less closing balnce of PL account taken in last A.R. than actual balance in PL account.(Actual C.B. as on 31.03.2016 in P.L. account-Rs.8717614.88 - C.B. of PL account taken in the last A.R.-Rs.3350375.88).Hence the OB of P.S. account(Cash +Bank+ PL) as on 01.04.2016 as per audit was modified as Rs.184296891.46 instead of Rs.178929652.46 by adding the differential balance of PL account of Rs.5367239.00.
Details of Head wise receipt and Expenditure of P.S. Account of Kanas P.S. For the year 2016-17
Sl No. Head of Account OB as on 01.04.16 Receipt during Total Expenditure OB as on 01.04.16 2016-17 during 2016-17 Cash and Bank P.L. Cash and Bank P.L.
A Grants for which UC due 1 AWC 27814181.00 0.00 8804000.00 36618181.00 5945189.00 30672992.00 0.00 2 CRF 15737063.00 639000.00 29100.00 16405163.00 495336.00 15270827.00 639000.00 3 CC Road 6584070.00 0.00 0.00 6584070.00 5476902.00 1107168.00 0.00 4 Election -231820.00 0.00 1460140.00 1228320.00 1675265.00 -446945.00 0.00 6 GGY 23170561.00 0.00 14594000.00 37764561.00 28143000.00 9621561.00 0.00 7 IAY(Cheque Payment) 16425390.00 0.00 18500000.00 34925390.00 34625390.00 300000.00 0.00 8 IAY(Adm. Contingency) 0.00 0.00 144000.00 144000.00 280021.00 -136021.00 0.00 9 BPGY 3196845.00 0.00 1200000.00 4396845.00 2485500.00 1911345.00 0.00
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10 MPLAD 6093004.00 0.00 10025000.00 16118004.00 4144322.00 11973682.00 0.00 11 MLALAD 9591393.00 1750000.00 3100000.00 14441393.00 4886530.00 9554863.00 0.00 12 MGNREGA(Adm. Con.) 353026.00 0.00 1500623.00 1853649.00 1831690.00 21959.00 0.00 13 Critical Gap Fund 0.00 0.00 1500000.00 1500000.00 0.00 1500000.00 0.00 14 DDUGKY 0.00 0.00 58950.00 58950.00 23860.00 35090.00 0.00 15 RGPSA 300000.00 0.00 0.00 300000.00 300000.00 0.00 0.00 16 SDP 7146641.00 2750000.00 0.00 9896641.00 1813100.00 8083541.00 0.00 17 SPF 4114201.00 0.00 1500000.00 5614201.00 1414200.00 4200001.00 0.00 18 SFC 4290292.00 0.00 8513776.00 12804068.00 6236958.00 6567110.00 0.00 19 CFC 446500.00 0.00 4137870.00 4584370.00 446500.00 4137870.00 0.00 20 BKSS 189000.00 0.00 0.00 189000.00 0.00 189000.00 0.00 21 MDM Kitchen Shed 240580.00 0.00 0.00 240580.00 0.00 240580.00 0.00 22 LAC Building 3404953.00 0.00 0.00 3404953.00 0.00 3404953.00 0.00 23 OLM -42940.00 0.00 0.00 -42940.00 0.00 -42940.00 0.00 24 Repair & Maintenance of PS 407694.00 0.00 0.00 407694.00 130000.00 277694.00 0.00 building 25 Repair & Maintenance of Staff 284586.00 0.00 0.00 284586.00 0.00 284586.00 0.00 Quarter TOTAL(A) 129515220.00 5139000.00 75067459.00 209721679.00 100353763.00 108728916.00 639000.00 B Grants for which UC not due 1 Hon. To PS members 300101.00 489480.00 570960.00 1360541.00 468700.00 212041.00 679800.00 2 IAY(FTO) 0.00 0.00 8975000.00 8975000.00 8975000.00 0.00 0.00 3 BPGY(FTO) 0.00 0.00 9555000.00 9555000.00 9555000.00 0.00 0.00 4 Cess Grant 241816.00 6329.00 0.00 248145.00 60000.00 181816.00 6329.00 5 KL Grant 105989.00 25422.00 0.00 131411.00 0.00 105989.00 25422.00 6 BPGY unspent amount sent to 5016545.00 0.00 0.00 5016545.00 5016545.00 0.00 0.00 State Nodal Agency
7 TFC unspent (PS & GP level) 7210000.00 0.00 156288.00 7366288.00 7210000.00 156288.00 0.00 amount sent to EO,ZP,Puri
8 Old inoperative Schemes -1086059.35 1964074.88 0.00 878015.53 0.00 -1086059.35 1964074.88
TOTAL (B) 11788391.65 2485305.88 19257248.00 33530945.53 31285245.00 -429925.35 2675625.88
TOTAL (A+ B) 141303611.65 7624305.88 94324707.00 243252624.53 131639008.00 108298990.65 3314625.88
C Payable to GP 1 AWC 0.00 825000.00 0.00 825000.00 825000.00 0.00 0.00 2 SBM(IHHL) 363400.00 0.00 0.00 363400.00 197800.00 165600.00 0.00 3 Harischandra Sahayata 440000.00 0.00 0.00 440000.00 0.00 440000.00 0.00 TOTAL(C) 803400.00 825000.00 0.00 1628400.00 1022800.00 605600.00 0.00 D Interest 1 AWC 4453448.00 0.00 1197516.00 5650964.00 0.00 5650964.00 0.00
2 CRF 2519728.00 0.00 737517.00 3257245.00 0.00 3257245.00 0.00 3 CC Road 1054204.00 0.00 1087582.00 2141786.00 0.00 2141786.00 0.00 4 Election 6705.00 0.00 10358.00 17063.00 0.00 17063.00 0.00 5 Hon to PS members 22237.00 0.00 14827.00 37064.00 0.00 37064.00 0.00
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6 IAY 2629938.00 0.00 318840.00 2948778.00 0.00 2948778.00 0.00 7 BPGY 45961.00 0.00 240482.00 286443.00 0.00 286443.00 0.00 8 GGY 3709944.00 0.00 1218450.00 4928394.00 1215561.00 3712833.00 0.00 9 MPLAD 975575.00 0.00 306960.00 1282535.00 370000.00 912535.00 0.00 10 MLALAD 1535719.00 0.00 580404.00 2116123.00 0.00 2116123.00 0.00 11 MGNREGA 48517.00 0.00 15938.00 64455.00 0.00 64455.00 0.00 12 Interest on funds kept in Own 330819.93 0.00 286221.00 617040.93 0.00 617040.93 0.00 resource cum PS Misc A/C
13 OLM 2195.00 0.00 2543.00 4738.00 0.00 4738.00 0.00 14 BKSS 14730.00 0.00 8664.00 23394.00 0.00 23394.00 0.00 15 DDUGKY 0.00 0.00 2195.00 2195.00 0.00 2195.00 0.00 16 RGPSA 21377.00 0.00 3828.00 25205.00 0.00 25205.00 0.00 17 SDP 1144278.00 0.00 429984.00 1574262.00 0.00 1574262.00 0.00 18 SPF 658742.00 0.00 424174.00 1082916.00 0.00 1082916.00 0.00 19 SFC 686952.00 0.00 191245.00 878197.00 0.00 878197.00 0.00
20 SBM (IHHL) 71490.00 0.00 14131.00 85621.00 0.00 85621.00 0.00 21 TFC 46034.00 0.00 572470.00 618504.00 0.00 618504.00 0.00 TOTAL(D) 19978593.93 0.00 7664329.00 27642922.93 1585561.00 26057361.93 0.00 E Others 1 Royalty -1769581.00 0.00 1927506.00 157925.00 4446837.00 -4288912.00 0.00 2 VAT 634173.00 0.00 405061.00 1039234.00 977044.00 62190.00 0.00 3 Labour Cess 1263198.00 0.00 596205.00 1859403.00 1764176.00 95227.00 0.00 4 Labour Cess in shape of A.R. 0.00 0.00 127248.00 127248.00 0.00 127248.00 0.00
5 Income Tax 155185.00 0.00 0.00 155185.00 0.00 155185.00 0.00
6 Work Contingency -462272.00 51247.00 421061.00 10036.00 703947.00 -745158.00 51247.00 7 Security Deposit 12421750.00 195451.00 1593745.00 14210946.00 856076.00 13159419.00 195451.00 8 EGB 721483.00 4473.00 178698.00 904654.00 230000.00 670181.00 4473.00 9 Smokeless Chulla 37180.00 0.00 0.00 37180.00 0.00 37180.00 0.00 10 Audit Recovery 39400.00 17138.00 12901.00 69439.00 0.00 52301.00 17138.00 11 Cost of Ration Card 0.00 0.00 75640.00 75640.00 0.00 75640.00 0.00 12 Electricity dues 0.00 0.00 57760.00 57760.00 57760.00 0.00 0.00 13 Telephone dues 0.00 0.00 7337.00 7337.00 7337.00 0.00 0.00 14 MV 0.00 0.00 10845.00 10845.00 10845.00 0.00 0.00 15 Biju Pattanaik Birth Cetenary 0.00 0.00 195140.00 195140.00 195140.00 0.00 0.00
16 Salary of CP 250500.00 0.00 123900.00 374400.00 119678.00 254722.00 0.00 17 Election SD 0.00 0.00 13100.00 13100.00 0.00 13100.00 0.00 18 Counselling Camp 0.00 0.00 10000.00 10000.00 10000.00 0.00 0.00 19 Bank Commission 0.00 0.00 0.00 0.00 6686.66 -6686.66 0.00 20 Atrocity Victim 138225.00 0.00 0.00 138225.00 0.00 138225.00 0.00 21 Cost of Tender Paper 4000.00 0.00 0.00 4000.00 0.00 4000.00 0.00 22 NFSA 42000.00 0.00 0.00 42000.00 0.00 42000.00 0.00 23 Diversion of MDM Fund to PS 18430.00 0.00 0.00 18430.00 0.00 18430.00 0.00
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Misc TOTAL(E) 13493671.00 268309.00 5756147.00 19518127.00 9385526.66 9864291.34 268309.00 TOTAL(A to E) 175579276.58 8717614.88 107745183.00 292042074.46 143632895.66 144826243.92 3582934.88 184296891.46 148409178.80
Statement showing the details of Receipt & Expenditure of Govt Account in respect of Kanas PS for the year 2016-17
SL NO Head of Account OB as on 01.04.2016 Receipt during 2015-16 Total Expenditure during C B as on 31.03.16 2015-16 1Pay of Staff 0.00 9402339.00 9402339.00 9402339.00 0.00
2P P & Gratuity of staff 0.00 481638.00 481638.00 481638.00 0.00
3GPF of staff 0.00 1320000.00 1320000.00 1320000.00 0.00
4RCM of Staff 0.00 22467.00 22467.00 22467.00 0.00
5TE of staff 0.00 11450.00 11450.00 11450.00 0.00
6F A Staff 0.00 225000.00 225000.00 225000.00 0.00
8GIS of staff 0.00 67500.00 67500.00 67500.00 0.00
9U.U.L.Salary of Staff 231280.00 0.00 231280.00 0.00 231280.00
10Office contingency 66130.00 8000.00 74130.00 8000.00 66130.00
11Electric charges 7702.00 0.00 7702.00 0.00 7702.00
12Motor vehicle 0.00 14155.00 14155.00 14155.00 0.00
Harischandra Sahayata 0.00 1050000.00 1050000.00 750000.00 300000.00
Hon. & SFDA to GP 0.00 2978670.00 2978670.00 1125280.00 1853390.00 Officials
Remuneration to BLOs 0.00 1186100.00 1186100.00 542000.00 644100.00
Sports Infrastructure 0.00 500000.00 500000.00 0.00 500000.00
13Election 60709.00 0.00 60709.00 0.00 60709.00
14Audit Recovery 114.00 0.00 114.00 0.00 114.00
15Pay of Teachers 1399421.00 0.00 1399421.00 0.00 1399421.00
17PMS 297155.00 0.00 297155.00 31350.00 265805.00
18MDM 1770097.50 0.00 1770097.50 93626.00 1676471.50
19Work Contingency 6800.00 600.00 7400.00 0.00 7400.00
20Labour cess 6600.00 600.00 7200.00 2400.00 4800.00
21Royalty 25685.00 3975.00 29660.00 10339.00 19321.00
22VAT 3616.00 877.00 4493.00 1829.00 2664.00
23IT -132372.00 0.00 -132372.00 0.00 -132372.00
24EGB 1760.00 214.00 1974.00 0.00 1974.00
25Div from MDM to Misc -18430.00 0.00 -18430.00 0.00 -18430.00
26OAP/ODP 25954800.00 51561500.00 77516300.00 48201500.00 29314800.00
27Banishree Scholarship 1592500.00 0.00 1592500.00 620000.00 972500.00
28Social Audit (OAP) 98000.00 0.00 98000.00 0.00 98000.00
29NFBS 633600.00 0.00 633600.00 1320000.00 -686400.00
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Bank Interest
OAP/ODP 4332507.00 1113691.00 5446198.00 0.00 5446198.00
PMS 85384.00 27550.00 112934.00 0.00 112934.00
MDM 499983.00 98233.50 598216.50 0.00 598216.50
Teachers 298914.00 41916.00 340830.00 0.00 340830.00
TOTAL 37221955.50 70116475.50 107338431.00 64250873.00 43087558.00 The closing balance of all cash books of P.S. account and Govt. account is furnished below.
Sl. No. Name of the Cash Book Details of Closing Balance as per Cash book as on 31.03.17
PS Cash Book In Cash In Bank In Treasury Total
1 AWC Building 0 26431599 0 26431599
2 CRF 0 16362258.5 0 16362258.5
3 CC Road 0 7708401 0 7708401
4 CMRF 0 2053512 0 2053512
5 Election 0 131562 0 131562
6 GGY 0 22713816 0 22713816
7 Hon. & TA 0 487833 1084800.77 1572633.77
8 IAY 10000 4585162.15 0 4595162.15
9 MGNREGS 0 112793 0 112793
10 MLALAD 0 6111781 0 6111781
11 Mo Kudia 0 19525 0 19525
12 MPLAD 0 11772126 0 11772126
13 SDP 0 8155024 0 8155024
14 SFC 0 4316908 350000 4666908
15 SGSY/NRLM 0 0 0 0
16 SPF 0 1336920 0 1336920
17 TFC/CFC 0 4175675.29 0 4175675.29
18 Own Resource 22767 18672428.45 2226895.11 20922090.56
19 RGPSA 0 28814.87 0 28814.87
20 SBM 0 470048 0 470048
21 Untied Fund 0 188345 326239 514584
22 BKSS(Manual) 0 222542 0 222542
Total 32767 136057074.26 3987934.88 140077776.14
Govt Cash Book
1 Staff Salary 177 5314640 0 5314817
2 Teacher's Salary 0 1541877 0 1541877
3 OAP/ODP 1000 7433480 0 7434480
5 PMS 0 424663 0 424663
10 / 132 AUDIT REPORT 08-03-2018
6 MDM 0 2507002 0 2507002
Total 1177 17221662 0 17222839
GRAND TOTAL 33944 153278736.26 3987934.88 157300615.14
Reconciliation of the closing balance between all cash books of P.S. account, Govt. account and audit as on 31.03.2017. A. PS ACCOUNT Sl Particulars Amount No. 1 Closing balance of all subsidiary cash books of P.S. A/C (Cash- 140077776.1 Rs.32767 + Bank- Rs.136057074.26 + PL- Rs.3987934.88) i Add amount credited in bank but not accounted for in the cash book vide 15814701 sub para-A(i) & A(ii) of A.R. Para- 5 (Interest-Rs.2290388 + Other receipts- Rs.13524313) ii Add amount booked as twice as expenditure in the cash book than 429644 actual debit from the bank account vide sub para-A(iv) of A.R. Para- 5 iii Add amount booked as expenditure for FTO transactions in IAY against 3383500 which no receipt taken in the cah book during 2016-17 vide sub para-A(v) of A.R. Para- 5 iv Add non reconciled amount in the cash book relating to the previous 1778878.32 years v Total (1+i+ii+iii +iv) 161484499.5 vi Deduct amount debited from bank but not accounted for in the cash book 12423634 vide sub para- B(ii) of A.R. Para- 5 vii Deduct amount debited from bank towards bank commission but not 6686.66 accounted for in the cash book vide sub para- B(i) of A.R. Para- 5 viii Deduct amount drawn from PL account during 2015-16 towards 405000 honararium of P.S. members but not accounted for in the cash book till 31.03.2017 vide sub para- B(iii) of A.R. Para- 5 ix Deduct amount wrongly shown as inflated receipt (Receipt Vr. 100000 No.-45/16.03.17) in the cash book than actual credit in bank against advance payment to Sri Narayan Sethy,Ex AE paid during the year 2015-16 vide sub para-B(iii) of A.R.Para- 5 x Deduct amount booked as receipt for FTO transactions in IAY against 140000 which no expenditure booked in the cah book during 2016-17 vide sub para-B(iv) of A.R. Para- 5
11 / 132 AUDIT REPORT 08-03-2018
Total (vi+vii viii+ix+x) 13075320.66 2 Closing balance of P.S. A/C (As per Audit) 148409178.8 GOVT. A/C Sl Particulars Amount No. 1 Closing balance of all subsidiary cash books of Govt. A/C 17222839 i Add amount credited in bank but not accounted for in the cash book for 29617249 the year 2016-17, vide sub para-A(i) & A(ii) of A.R. Para- 5 (Interest-Rs.1053999 + Other receipts- Rs.28563250) ii Add amount credited in bank but not accounted for in the cash book for 8667735 the year 2015-16, Total amount vide para-4 of the last A.R. (MV Grant -Rs.15196 + OAP- Rs.27215539 + Banishree- Rs.1450000, Total- Rs.28680735), out of which an amount of Rs.20013000 taken to cash book during 2016-17(6.3.17- Rs.19987300,31.03.17-Rs.25700). Balance amount not accounted for in the cash book as on 31.03.2017- Rs.8667735 iii Total (1+i +ii) 55507823 iv Deduct amount debited from bank but not accounted for in the cash book 411929 vide sub para- B(ii) of A.R. Para- 5 v Deduct amount debited from bank but not accounted for in the cash book 11366151 the year 2015-16, Total amount vide para-4 of the last A.R. ( OAP- Rs.18856151), out of which an amount of Rs.7490000 taken to cash book on 23.03.2017 during 2016-17. Balance amount not accounted for in the cash book as on 31.03.2017- Rs.11366151 vi Deduct amount taken twice as receipt as per last A.R. Para-4 vide receipt 642185 voucher No.19/4.12.15 and 20/04.01.16 Total (iv+v+vi) 12420265 2 Closing balance of all subsidiary cash books of Govt. A/C(As per Audit) 43087558
Reconciliation of the closing balance between PL account and that of all cash books of P.S. account and audit. Closing balance of PL position of all cash books of P.S. Account as on Rs. 3987934.88 31.03.2016 ( as per consolidated cash books) Deduct PL drawl towards Honararium of PS members vide PL cheque (-)405000.00 No-915823/24.6.15 but not accounted for in the cash book till 31.03.2017
Closing balance of PL account as on 31.03.2016 ( as per Audit and Rs. 3582934.88
12 / 132 AUDIT REPORT 08-03-2018 treasury pass book) The above difference has not been rectified till close of audit, which shows the lapses in the part of P.S. officials in maintenance of the cash book. So it was once again suggested by the current audit to rectify the difference and report compliance.
13 / 132 AUDIT REPORT 08-03-2018
PARA: 5 DETAILS OF CLOSING BALANCE AS PER BANK PASS BOOKS & CASH BOOK BANK BALANCE FIGURE
Kanas P.S - 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 Banks 01-04-2016 205499554.59 31-03-2017 153278736.26 52220818.33 The reasons of the difference furnished below. GRAND TOTAL 205499554.59 153278736.26 52220818.33
Reconciliation 1. G.O. no-5203/PR dt.23.04.99- 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/PR dt.25.07.2014 & G.O. no.14261/PR 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 PS official with the entries of the cash book in order to ensure all remittances/ transactions date wise.
On scrutiny the closing balance of all cash books with related pass books, it is revealed that there is a huge difference of Rs.52220818.33 between pass book & cash book closing balance as on 31.03.2017.
Closing bank balance as per pass book- Rs.205499554.59
Closing bank balance as per cash book- Rs. 153278736.26
Difference Rs. 52220818.33
The reconciliation statement of bank accounts may be prepared & produced to audit as per the above rules & Government orders. Till then RS 5,22,20,818.33 is kept under objection
The details of the closing balance of all cash books as on 31.03.2017 are furnished below.
Sl. No. Name of the Cash Book Details of Closing Balance as per Cash book as on 31.03.17
PS Cash Book In Cash In Bank In Treasury Total
1AWC Building 0 26431599 0 26431599
2CRF 0 16362258.5 0 16362258.5
3CC Road 0 7708401 0 7708401
4CMRF 0 2053512 0 2053512
5Election 0 131562 0 131562
6GGY 0 22713816 0 22713816
7Hon. & TA 0 487833 1084800.77 1572633.77
8IAY 10000 4585162.15 0 4595162.15
9MGNREGS 0 112793 0 112793
10MLALAD 0 6111781 0 6111781
11Mo Kudia 0 19525 0 19525
14 / 132 AUDIT REPORT 08-03-2018
12MPLAD 0 11772126 0 11772126
13SDP 0 8155024 0 8155024
14SFC 0 4316908 350000 4666908
15SGSY/NRLM 0 0 0 0
16SPF 0 1336920 0 1336920
17TFC/CFC 0 4175675.29 0 4175675.29
18Own Resource 22767 18672428.45 2226895.11 20922090.56
19RGPSA 0 28814.87 0 28814.87
20SBM 0 470048 0 470048
21Untied Fund 0 188345 326239 514584
22BKSS(Manual) 0 222542 0 222542
Total 32767 136057074.26 3987934.88 140077776.14
Govt Cash Book
1Staff Salary 177 5314640 0 5314817
2Teacher's Salary 0 1541877 0 1541877
3OAP/ODP 1000 7433480 0 7434480
5PMS 0 424663 0 424663
6MDM 0 2507002 0 2507002
Total 1177 17221662 0 17222839
GRAND TOTAL 33944 153278736.26 3987934.88 157300615.14
The details of closing balance of all Bank Pass books as on 31.03.2017 is furnished below.
Sl Name of the Bank Account No Name of the Scheme Actual amount in bank Amount as per cash Difference 31.3.17 No 31.3.17 book31.3.17 1 AXIS Bank,Puri 464010100042246 Teachers Salary 3239479 228883 3010596 2 AXIS Bank,Puri 464010100040754 NOAP 0 0 0 3 IOB,KANAS 119401000002824 Election 660.81 64373 -63712.19 4 IOB,KANAS 11940100000654 Own resouces 13638422.18 18668697.45 -5030275.27 5 IOB,KANAS 11940100000654 untied Fund 0 188345 -188345 6 IOB,KANAS 119401000003743 PMS 685001.94 424663 260338.94 7 IOB,KANAS 119401000003915 CMRF 99998.90 2053512 -1953513.1 8 IOB,KANAS 119401000002345 Hon 570452.98 487833 82619.98 9 IOB,KANAS 119401000002837 CRF 18301048.15 16362258.50 1938789.65 10 IOB,KANAS 1194010000014351 BKSS (Manual) 222542 222542 0 11 Odisha Gramya 3601000012916 CC Road 7072299 7708401 -636102 Bank,Gadisagada 12 Odisha Gramya Bank,Olhan 007601000010092 GGY 23359214.15 22713816 645398.15 13 Odisha Gramya Bank,Olhan 007601000006526 AWC 33540026 26431599 7108427 14 Odisha Gramya Bank,Kanas 004934003001073 Mo Kudia 1264515 19525 1244990 15 Odisha Gramya Bank,Kanas 004901000014815 MDM 2476382.65 2507002 -30619.35 16 Odisha Gramya 003601000013134 TSC 272242 470048 -197806 Bank,Gadisagada 17 Odisha Gramya 003601000013185 MLALAD 0 205611 -205611 Bank,Gadisagada 18 Odisha Gramya Bank,,Kanas 004901000010700 Teachers Salary 7375 1012596 -1005271 19 Odisha Gramya Bank,Kanas 004934003001074 SDPF 10478312 8155024 2323288 20 PNB, Mandarbasta 2771000100079961 MLALAD 9944400.34 5906170 4038230.34 21 PNB, Mandarbasta 2771000100080781 RGPSA 34256.19 28814.87 5441.32
15 / 132 AUDIT REPORT 08-03-2018
22 PNB, Mandarbasta 771000100088516 MPLAD 113877.50 11772126 -11658248.5 PNB, Mandarbasta (Flexi MPLAD 11990000.00 0 11990000 Account) 23 PNB, Mandarbasta 2771000100079970 NOAP 33465440.14 7433480 26031960.14 24 SBI,Kanas 33862039782 IAY 1893528.69 4585162.15 -2691633.46 25 SBI,Delanga 32569910798 TFC 12058826.29 4175675.29 7883151 26 SBI,Delanga 32471348691 SFC 7077177.74 4316908 2760269.74 27 SBI,Delanga 31087826865 MGNREGA 625065 112793 512272 28 SBI,Delanga 33653665118 SPPF 3682592 1336920 2345672 29 SBI,Sakhigopal 10750649172 Staff Salary 1290750 0 1290750 30 State Bank of India 10750649172 Teachers Salary 0 247808 -247808 31 State Bank Of India 32692979985 OLM 97683 0 97683 32 SBI,Sakhigopal 31107269495 Teachers Salary 154452 10674 143778 33 PNB, Mandarbasta 2771000100018243 IAY 2971 2971 34 OGB, Kanas 004901000010399 Teachers salary 342402 41916 300486 35 IOB,KANAS 119401000021959 Election 118838.94 67189 51649.94 36 IOB,KANAS 119401000021662 Critical Gap Fund 1503781 3731 1500050 37 IOB,KANAS 119401000022140 Staff Salary 5814640 5314640 500000 38 SBI,Kanas 35731479923 DDU-GKY 60951 60951 205499554.59 153278736.26 52220818.33 1 CB as per cash books as on 31.03.17 153278736.26
A i Add interest credited in bank but not accounted for in the cash book 3344387.00
ii Add amount credited in bank but not accounted for in the cash book 42087563.00
iii Add amounts towards cheque issued and booked as expenditure in the cash book but debited from Bank after 31.03.17 2417674.00
iv Add amount booked expenditure twice in the cash book against single debit from bank 429644.00
v Add amount booked as expenditure for FTO transactions in IAY against which no receipt taken in the cah book during 2016-17 3383500.00 2 Total- A 51662768.00
Total 204941504.26
B i Deduct different charges debited by bank but not accounted for in the cash book 6686.66
ii Deduct amount debited from bank but not accounted for in the cash book 12835563.00 iii Deduct amount wrongly shown as inflated receipt (Receipt Vr. No.-45/16.03.17) in the cash book than actual credit in bank 100000.00 against advance payment to Sri Narayan Sethy,Ex AE paid during the year 2015-16
iv Deduct amount booked as receipt for FTO transactions in IAY against which no expenditure booked in the cah book during 140000.00 2016-17
3 Total - B 13082249.66
4 CB as per bank as on 31.03.15 as per reconciliation made {(1+2)-3} 191859254.60
5 Actual closing balance as per all bank pass books 205499554.59
6 Difference amount to be reconciled 13640299.99
1. Abstract of Bank Reconciliation for the year 2016-17
A(i). Amount credited in bank towards interest but not accounted for in the cash book
16 / 132 AUDIT REPORT 08-03-2018
On scrutiny of the drawl and deposits of bank pass books with reference to cash book it was noticed that the following amounts credited in bank towards interest but not accounted for in the cash book, need to be shown as receipt and compliance reported.
IA(i) Interest credited but not accounted for in the cash book
Sl. No. Name of the Bank A/c no. Name of the Cash Book Date of Credit Amount Credited Credit shown in Cash Book vide Receipt Vr
1SBI,Delanga 32692979985OLM 25/06/16 1509.006/18.12.17
25/09/16 15.006/18.12.17
25/12/16 348.006/18.12.17
25/3/17 671.006/18.12.17
2SBI,Kanas 35731479923 DDU-GKY 25/6/16 394.005/18.12.17
25/9/16 598.005/18.12.17
25/12/16 598.005/18.12.17
25/3/17 595.005/18.12.17
3IOB,KANAS 119401000021662 Critical Gap Fund 04/02/17 3781.001/18.12.17
4SBI,Kanas 33862039782 IAY 25/3/17 22481.00127/18.12.17
5PNB,Mandarbasta 2771000100018243 IAY 02/06/16 2884.00128/18.12.17
01/09/16 29.00128/18.12.17
02/12/16 29.00128/18.12.17
03/02/17 29.00128/18.12.17
6SBI,Delanga 33653665118 SDPF 25/3/17 37853.003/18.12.17
25/6/16 71891.003/18.12.17
25/9/16 32645.003/18.12.17
25/12/16 27758.003/18.12.17
7PNB,Mandarbasta 2771000100079961 MLALAD 03/06/16 100278.005/18.12.17
03/09/16 91092.005/18.12.17
02/12/16 78787.005/18.12.17
02/03/17 85034.005/18.12.17
8OGB,Olhan 007601000010092 GGY 01/08/16 632157.005/18.12.17
02/02/17 586293.005/18.12.17
9IOB,Kanas 119401000002824 Election 07/08/16 5113.009/18.12.17
04/02/17 5245.009/18.12.17
10SBI,Delanga 32569910798 TFC 25/6/16 259157.004/18.12.17
25/12/16 105751.004/18.12.17
25/3/17 117607.004/18.12.17
11SBI,Delanga 31087826865 NREGS 25/6/16 6928.008/18.12.17
25/12/16 2899.008/18.12.17
25/3/17 2866.008/18.12.17
25/9/16 3245.008/18.12.17
12PNB,Mandarbasta 2771000100080781 RGPSA 03/06/16 2488.001/18.12.17
03/09/16 335.001/18.12.17
17 / 132 AUDIT REPORT 08-03-2018
02/12/16 335.001/18.12.17
02/12/16 335.001/18.12.17
02/03/17 335.001/18.12.17
TOTAL (PS) 2290388.00
13 Odisha Gramya Bank, Kanas 4901000010399 Teachers Salary 01/08/16 6659.002/18.12.17
02/02/17 6867.002/18.12.17
14SBI,Sakhigopal 31107269495 ZP Teachers 25/6/16 2948.004/18.12.17
Salary 25/9/16 1512.004/18.12.17
25/12/16 1510.004/18.12.17
25/3/17 1508.004/18.12.17
15OGB,KANAS 004901000010700 Teachers Salary 01/08/16 142.001/18.12.17
02/02/17 146.001/18.12.17
16AXIS Bank,Puri 464010100042246 Teachers Salary 25/6/16 29340.003/18.12.17
30/9/16 33404.003/18.12.17
31/12/16 32019.003/18.12.17
31/3/17 31639.003/18.12.17
17PNB,Mandarbasta 2771000100079970 OAP 03/06/16 277241.0023/1.12.17
02/12/16 219673.0023/1.12.17
02/03/17 270222.0023/1.12.17
17.09.16 139169.00J-7/30.06.16
TOTAL (Govt) 1053999.00 Grand Total 3344387.00 A(ii). Amount credited in bank other than interest but not accounted for in the cash book
On scrutiny of the drawl and deposits of bank pass books with reference to cash book it was noticed that the following amounts credited in bank but not accounted for in the cash book, need to be shown as receipt and compliance reported.
IA (ii) Amount credited but not accounted for in the cash book
Sl. No. Name of the Bank A/c no. Name of the Cash Date of Credit Amount Credited Particulars Credit shown in Book Cash Book vide Receipt Vr
1IOB,KANAS 119401000021662 Critical Gap Fund 09.01.17 1500000Grant 28/19.8.17
2SBI,Kanas 35731479923 DDU-GKY 26.04.16 58950.00DDU-GKY 4/18.12.17
3SBI,Kanas 33862039782 IAY 05.04.16 22000.00IAY Refund 126/18.12.17 amount 03.05.16 75000.00IAY Refund 126/18.12.17 amount 04.05.16 163000.00IAY Refund 126/18.12.17 amount 18.05.16 15000.00IAY Refund 126/18.12.17 amount 23.05.16 30000.00IAY Refund 4/18.12.17 amount 02.06.16 10000.00IAY Refund 126/18.12.17 amount 04.06.16 13000.00IAY Refund 126/18.12.17 amount 04.06.16 15000.00IAY Refund 126/18.12.17 amount
18 / 132 AUDIT REPORT 08-03-2018
07.06.16 15000.00IAY Refund 126/18.12.17 amount 13.06.16 50000.00IAY Refund 126/18.12.17 amount 17.06.16 15000.00IAY Refund 126/18.12.17 amount 08.07.16 3000.00IAY Refund 126/18.12.17 amount 08.07.16 45000.00IAY Refund 126/18.12.17 amount 30.07.16 10000.00IAY Refund 126/18.12.17 amount 30.07.16 45000.00IAY Refund 126/18.12.17 amount 30.07.16 10000.00IAY Refund 126/18.12.17 amount 30.07.16 5000.00IAY Refund 126/18.12.17 amount 03.08.16 45000.00IAY Refund 126/18.12.17 amount 06.08.16 15000.00IAY Refund 126/18.12.17 amount 10.08.16 18000.00IAY Refund 126/18.12.17 amount 15.09.16 23000.00IAY Refund 126/18.12.17 amount 20.09.16 10000.00IAY Refund 126/18.12.17 amount 07.10.16 45000.00IAY Refund 126/18.12.17 amount 07.10.16 45000.00IAY Refund 126/18.12.17 amount 18.11.16 144000.00Adm. 129/18.12.17 Contingency 14.03.17 1000000.00Grant 111/01.09.17
18.03.17 10000.00IAY Refund 126/18.12.17 amount 31.03.17 10000.00IAY Refund 126/18.12.17 amount 4IOB,Kanas 119401000002837 CRF 18.06.16 29100.00Mock Drill 5/18.12.17
5SBI,Delanga 33653665118 SPF 09.12.16 1500000.00Grant 2/18.12.17
6IOB,KANAS 119401000002345 Honorarium 27.09.16 9020.00Neft Return 2/18.12.17
12.12.16 1350.00Neft Return 2/18.12.17
7IOB,Kanas 004934003001074 SDPF 26.12.16 2250000.00Grant 2/18.12.17
8PNB,Mandarbasta 2771000100079961 MLALAD 26.12.16 3100000.00Grant 3/18.12.17
9IOB,Kanas 11940100000654 Own resource 02.12.16 10000.00Councelling 32/18.12.17 Camp 10IOB,Kanas 004934003001073 BPGY 31.03.17 1200000.00Grant 70/29.04.17
11SBI,Delanga 31087826865 NREGS 07.05.16 359231.00Adm. 9/18.12.17 Contingency 12SBI,Delanga 32569910798 TFC 30.05.16 855820.00Grant 1/18.12.17
31.05.16 21465.00Refund from GP 3/18.12.17
31.05.16 213554.00Grant 2/18.12.17
06.06.16 82203.00Refund from GP 3/18.12.17
08.06.16 16220.00Refund from GP 3/18.12.17
31.08.16 3040.00Refund from GP 3/18.12.17
19.09.16 16000.00Refund from GP 3/18.12.17
07.12.16 375000.00Grant 2/18.12.17
19 / 132 AUDIT REPORT 08-03-2018
24.03.17 2080.00Refund from GP 3/18.12.17
24.03.17 4640.00Refund from GP 3/18.12.17
30.03.17 2160.00Refund from GP 3/18.12.17
30.03.17 2160.00Refund from GP 3/18.12.17
30.03.17 2480.00Refund from GP 3/18.12.17
30.03.17 3840.00Refund from GP 3/18.12.17
Total (PS) 13524313.00
1IOB,KANAS 119401000022140 Staff Salary 31.03.17 500000.00Sports 13/18.12.17 Infastructure 2SBI,Sakhigopal 10750649172 Staff Salary 11.08.16 171500.00BLOPayment 15/18.12.17
19.12.16 451750.00BLOPayment 15/18.12.17
26.12.16 300000.00HSY 14/18.12.17
Hon. 30.03.17 1290750.00Honorarium
08.02.17 20850.00BLOPayment 15/18.12.17
3PNB,Mandarbasta 2771000100079970 OAP 05.05.16 4500.00 Banishree 21/01.12.17 Refund 06.05.16 7000.00 Banishree 21/01.12.17 Refund 07.05.16 2000.00 Banishree 21/01.12.17 Refund 21.05.16 5100.00DP Aids Refund 21/01.12.17
21.06.16 20000.00NFBS Refund 21/01.12.17
22.06.16 30000.00NFBS Refund 21/01.12.17
30.06.16 600.00DP Aids Refund 21/01.12.17
21.07.16 4500.00Banishree 21/01.12.17 Refund 25.07.16 24500.00Banishree 21/01.12.17 Refund 19.08.16 600.00DP Aids Refund 21/01.12.17
01.09.16 600.00DP Aids Refund 21/01.12.17
21.09.16 350000.00OAP Grant 22/01.12.17
23.09.16 300.00DP Aids Refund 21/01.12.17
26.10.16 300.00DP Aids Refund 21/01.12.17
18.11.16 3000.00Banishree 21/01.12.17 Refund 30.11.16 12047400.00OAP GRANT 7/02.04.17
14.12.16 600.00DP Aids Refund 21/01.12.17
20.12.16 10000.00NFBS Refund 21/01.12.17
07.02.17 300.00DP Aids Refund 21/01.12.17
04.03.17 13029300.00 OAP GRANT 7/02.04.17
15.03.17 25000.00Banishree 21/01.12.17 Refund 28.03.17 67000.00NFBS Refund 21/01.12.17
31.03.17 195800.00Refund by S.P. 6/02.04.17 Patra Ex SEO
Total (Govt) 28563250.00 Grand Total 42087563.00
20 / 132 AUDIT REPORT 08-03-2018
A(iii). Cheque issued and booked as expenditure in the cash book but debited from Bank after 31.03.17
On scrutiny of the drawl and deposits of bank pass books with reference to cash book it was noticed that the following amounts booked as expenditure in the cash book during the year 2016-17, but debited from bank after 31.03.2017. Out of the above amounts some cheques are still to be debited from bank, which need to be enquired and after ascertaining the same, those amounts need to be shown as receipt in the cash book and compliance reported.
IA(iii) List of Cheques not encashed/ encashed after 31.03.17
Sl. No. Name of the Bank A/c no. Name of the Cheque No./ Date Amount Date of Vr. no./ Date Cash Book Encashment
1Punjab National Bank 27710001000799 MLALAD 884173/31.3.17 89751.00 63/31.3.17
Mandabasta 884172/31.3.17 3750.00 64/31.3.17
884174 93419.0005.04.17 67/31.3.17
303820/31.3.17 92766.0005.04.17 66/31.3.17
2Odisha Gramya Bank, 00761000010092 GGY 169374/25.3.17 2550.00 232/25.3.17
Olhan 169380/31.3.17 90030.0005.04.17 234/31.3.17
169381/31.3.17 67817.0005.04.17 235/31.3.17
169382/31.3.17 95561.0005.04.17 236/31.3.17
169383/31.3.17 179169.0010.04.17 237/31.3.17
169373/25.3.17 6000.0010.04.17 231/25.3.17
169375/25.3.17 4500.0020.04.17 233/25.3.17
3 OGB,Olhan 007601000006526 AWC 169340/31.3.17 211544.0005.04.17 33/31.3.17
4Punjab National Bank 2771000100088516 MPLAD 319254/22.3.17 47071.0003.04.17 51/22.3.17
Mandabasta 306376/06.6.16 2000.00 06/06.06.16
319256/31.3.17 180627.00 53/31.3.17
521982/31.3.17 44345.00 54/31.3.17
521984/31.3.17 44059.00 55/31.3.17
5Indian Overseas Bank, 119401000021959 Election 213009/31.3.17 26113.0021/4/17 32/31.3.17
KANAS 213007/31.3.17 2305.0021/4/17 30/31.3.17
213006/31.3.17 2950.0021/4/17 28/31.3.17
213008/31.3.17 1800.0021/4/17 31/31.3.17
213010/31.3.17 21092.0029/5/17 33/31.3.17
6Indian Overseas Bank, 119401000000654 Own 4539.00 17/17.5.16
KANAS Resource 224845 13895.00 18/31.5.16
224886 16000.0006.04.17
224887 11970.0013/4/17 13/4/17
224888 6022.0018/4/17 92/31.3.17
224889 41548.0018/4/17 91/31.3.17
7SBI,Delanga 32471348691 SFC 234685/3.6.16 27600.00 07/03.6.16
8Odisha Gramya Bank, Kanas 004934003001074 SDPF 589235/12.12.16 4500.00 11/12.12.16
SDPF 589247/31.3.17 68575.0003.04.17 24/31.3.17
9Odisha Gramya Bank, 0049340030014815 MDM 592127/31.3.17 7813.00 8/31.3.17
21 / 132 AUDIT REPORT 08-03-2018
Kanas 592129/31.3.17 7688.00 9/31.3.17
592128/31.3.17 5063.00 10/31.3.17
10SBI,Delanga 31087826865NREGS 716548/31.3.17 278668.0007.04.17 13/31.3.17
716549/31.3.17 66000.0007.04.17 14/31.3.17
11IOB,Kanas 004934003001073 BPGY 767475/31.3.17 45000.0006.04.17 75/31.3.17
12SBI. Kanas 33862039782 IAY 154996/31.3.17 185000.0003.04.17 121/31.3.17
154995/31.3.17 60000.0003.04.17 119/31.3.17
154997/31.3.17 100000.0005.04.17 120/31.3.17
154994/28.3.17 115000.0006.04.17 117/28.3.17
154992/20.3.17 4052.0009.05.17 105/20.3.17
13IOB,Kanas 119401000002837 CRF 435843 39522.0013/4/17 22/3/17
Total: 2417674.00
A(iv). Amount booked twice as expenditure in the cash book than actual debit from the bank account.
On scrutiny of the drawl and deposits of bank pass books with reference to cash book it was noticed that an amount of Rs.429644.00 was shown expenditure twice against single debit from the bank. The same need be reconciled by the way of exhibition of receipt vouchers in the cash book and compliance reported.
Sl No Name of the cash VR No./Date VR No./Date Bank Date of debit in the Amount Credit book bank shown in Cash Book vide Receipt Vr 1MLALAD 01/04.04.16 65/31.03.17 PNB,Mandarbasta- 79961 31.03.16 148228 4/18.12.17
2SPF 19/20.03.17 21/20.03.17 SBI,Delanga-65118 31.03.16 95000 1/18.12.17
3SFC 45/22.03.17 49/29.03.17 SBI,Delanga-48691 22.03.17 186416 2/18.12.17
429644
A(v). Amount booked as expenditure for FTO transactions in IAY against which no receipt taken in the cash book during 2016-17
On scrutiny of the drawl and deposits of bank pass books with reference to cash book it was noticed that the following amounts were booked as expenditure in IAY Cash books for FTO transactions against which no receipts were taken resulting inflated debit of bank position in the Cash Book. The same need be reconciled by the way of exhibition of receipt vouchers in the cash book and compliance reported.
Sl No. Vr.No &Date FTO No. Amount Credit shown in Cash Book vide Receipt Vr
1 31/29.7.16 3023/29.7.16 147000 125/18.12.17
2 32/29.7.16 3022/29.7.15 1613000 125/18.12.17
3 33/10.8.16 3087/10.8.16 813500 125/18.12.17
4 34/10.8.16 3086/10.8.16 630000 125/18.12.17
5 35/22.8.16 3132/22.8.16 180000 125/18.12.17
TOTAL 3383500
B(i). Amount debited from bank towards bank charges but not accounted for in the cash book
22 / 132 AUDIT REPORT 08-03-2018
On scrutiny of the drawl and deposits of bank pass books with reference to cash book it was noticed that the following amounts debited from bank towards bank charges, but not accounted for in the cash book. The same need to be booked as expenditure in the cash book and compliance reported.
2(i) Bank charges debited but not accounted for in the cash book
Sl. No. Name of the Bank A/c no. Name of the Cash Date of Debit Amount Booked in Cash Book Book Debited vide PaymentVr
1SBI,KANAS 35731479923 DDU-GKY 29/12/16 184.003/18.12.17
3/4/16 &4/4/16 567.183/18.12.17
2PNB,Mandabasta 2771000100079970 OAP 03.07.16 1696.0066/1.12.17
08.07.16 17.2566/18.12.17
02.10.16 1254.0066/18.12.17
07.10.16 17.2566/18.12.17
31/12/16 748.0066/18.12.17
3PNB,Mandabasta 2771000100018243 IAY 4/4/16,5/5/16 82.18189/18.12.17
4IOB,Olhan 119401000002837 CRF 07.06.16 2.525/18.12.17
17.08.16 6.065/18.12.17
10.03.17 2.525/18.12.17
5OGB,Olhan 007601000010092 GGY 07.06.16 150.00133/18.12.17
05.12.16 29.00133/18.12.17
6PNB,Mandarbasta 2771000100088516 MPLAD 22/4/16 to 22/3/17 268.5029/18.12.17
7IOB,Kanas 119401000002824 Election 24/3/17 30.2619/18.12.17
25/3/17 20.9319/18.12.17
8IOB,Kanas 119401000021959 Election 24/3/17 6.0618/18.12.17
9IOB,Kanas 119401000002345 Honorarium 28/9/16 2.5210/18.12.17
10SBI,Delanga 32471348691 SFC 30/3/17 230.0044/18.12.17
11OGB,Kanas 004934003001073 BPGY 14/3/17 10.0093/18.12.17
12IOB,Kanas 119401000000654 Own resource 07.06.16 2.5284/18.12.17
28/9/16 6.0684/18.12.17
26/12/16 6.0684/18.12.17
02.03.17 6.0684/18.12.17
10.03.17 6.0684/18.12.17
14/3/17 6.0684/18.12.17
13OGB,Kanas 004934003001074 SDPF 03.06.16 6.0017/18.12.17
18/6/16 6.0017/18.12.17
14SBI,Delanga 32569910798 TFC 21/6/16 57.54/18.12.17
15PNB,Mandarbasta 2771000100080781 RGPSA 04.06.16 17.181/18.12.17
08.07.16 17.251/18.12.17
02.12.16 17.251/18.12.17
23 / 132 AUDIT REPORT 08-03-2018
16IOB,Kanas 003601000013134 TSC 02.05.16 6.001/18.12.17
17SBI,Sakhigopal 10750649172 Staff Salary 12.03.17 632.5019/18.12.17
18SBI,Kanas 2771000100079961 MLALAD 07.04.16 17.1848/18.12.17
05.07.16 17.2548/18.12.17
09.08.16 17.2548/18.12.17
09.08.16 104.0048/18.12.17
14.10.16 17.2548/18.12.17 12.08.16 104.0048/18.12.17
22/3/17 63.0048/18.12.17
19SBI,Kanas 33862039782 IAY 22/8/16 230.00190/18.12.17
Total 6686.66
B(ii). Amount debited from bank other than bank charges but not accounted for in the cash book
On scrutiny of the drawl and deposits of bank pass books with reference to cash book it was noticed that the following amounts debited from bank for various purposes, but not accounted for in the cash book. The related vouchers in support of debit from bank need to be produced to audit and the same need to be booked as expenditure in the cash book and compliance reported.
2(ii) Amount debited from Bank but not accounted for in the cash book
Sl. Name of the Bank A/c no. Name of Date of Debit Cheque No./ Amount Particulars Booked in No. the Cash Date Debited Cash Book Book vide Payment Vr
1IOB,KANAS 119401000002837 CRF 11/07/16 435836 5700.00 Paid to Prasanta for mock drill 6/18.12.17
2OGB,Gadisagada 003601000012916 CC Road 25/4/16 522271 180645.00 Paid to Yudhisthir Pradhan for 18/18.12.17 const.of CC Road from Jagannath Sadak to Chupuringi Mahaveer Temple (C/R No.231/15-16)
3OGB,Olhan 003601000010092 GGY 22/4/16 168429 184891.00 Paid to Prasanta Kr. Pradhan for 134/18.12.17 const.of CC Road from Gadasahi AWC to Pradhan Sahi (C/R No.1557/15-16) 22/4/16 168430 160953.00 Paid toGangadhar Patasani for 135/18.12.17 const.of Balashram CC Road (C/R No.1562/15-16) 13/7/16 168759 7500.00 Paid Rs.5000/- to B.N.Behera for 131/18.12.17 release of SD(C/R No.613/07-08) & Rs.2500/- to P.K.Routray for SD (C/R. No.285/12-13)
4IOB,KANAS 119401000002345 Hon. 16.5.16 434148 10500.00 Paid to Meenati Sethi,VP,Zilla 9/18.12.17 Parishad towards Honorarium
5IOB,KANAS 119401000000654 Own 07.5.16 224842 223594.00 Paid to S.K.Sahu,JE towards constn. 91/22.12.17 Reso Of Mandap of Neelakantheswar Mandap, Dokanda (C/R No.1606/15-16) 6OGB,Kanas 004934003001073 BPGY 30/4/16 767452 400000.00 Umakanta Harichandan and 19 90/18.12.17 others 13/6/16 767459 151000.00 Golap Behera and 7 others 91/18.12.17
12/07/16 767461 60000.00 Bimata Chottray and 4 others 92/18.12.17
7SBI,Delanga 32569910798 TFC 21/6/16 332410 18600.00 Salary of CP 5/18.12.17
8SBI,Delanga 31087826865 NREGS 12/05/16 716538 50000.00 Salary of APO for 12/15 to 02/16 15/18.12.17
24 / 132 AUDIT REPORT 08-03-2018
28/6/16 716539 9261.00 Paid to Eastren Media Ltd for 16/18.12.17 Advertisement fee for social audit
30/12/16 716547 82500.00 Salary of APO for 06/16 to 10/16 17/18.12.17
30/12/16 716546 210000.00 Salary of GRS for 06/16 to 10/16 18/18.12.17
10/05/16 716536 51900.00 Salary of Sabitri Das GPTA for 5/15 19/18.12.17 to10/15 9IOB,Gadisagada 003601000013134 TSC 22/6/16 549856 105800.00 Paid to GPs for IHHL payment 4/18.12.17
28/6/16 549857 82800.00 Paid to GPs for IHHL payment 2/18.12.17
28/6/16 549858 9200.00 Paid to GPs for IHHL payment 3/18.12.17
10SBI,Kanas 33862039782 IAY IAY payment made to
09/05/16 459153 180000.00 Sitamani Dei & 11 others 187/18.12.17
10/05/16 459152 405000.00 B.P.Bhoi & 34 others 185/18.12.17
16/5/16 459160 99000.00 Laxmidhar Behera & 8 others 186/18.12.17
17/5/16 459157 945000.00 J.Jena & 62 others 182/18.12.17
18/5/16 459158 465000.00 Hiramani & 30 others 183/18.12.17
31/5/16 459176 45000.00 Sanjukta Routray & 2 others 184/18.12.17
31/5/16 459175 345000.00 Sakuntala Behera & 22 others 181/18.12.17
03/06/16 459179 145000.00 Dharmapada Pradhan & 7others 180/18.12.17
03/06/16 459174 585000.00 B.Swain & 32 others 179/18.12.17
03/06/16 459173 206000.00 B.Dabuli & 27 others 178/18.12.17
03/06/16 459178 185000.00 Keshab Behera & 17 others 177/18.12.17
13/6/16 459185 523645.00 Sadasiba Sahu & 39 others 176/18.12.17
13/6/16 459187 45000.00 Sabitri Malick & 2 others 175/18.12.17
16/6/16 459184 1092000.00 Narayan Behera & 73 others 174/18.12.17
17/6/16 459186 165000.00 Kalpana Parida & 10 others 173/18.12.17
22/6/16 459190 100000.00 Sarbeswar Pradhan & others 172/18.12.17
22/6/16 459192 30000.00 Kumari Harichandan & 2 others 171/18.12.17
16/7/16 459197 589430.00 Nabghan Das & 39 others 170/18.12.17
22/7/16 459198 60000.00 Sikhar Bhoi & 8 others 169/18.12.17
03/08/16 147000.00 Golapi Sethi & 8 others 168/18.12.17
05/08/16 1613000.00 Sadasiv Sethi & 101 others 167/18.12.17
11/08/16 630000.00 Pramila Chhotray &30 others 166/18.12.17
12/08/16 813500.00 Sabitri Bebarta & 44 others 165/18.12.17
22/8/16 180000.00 Kelu Naik & 3 others 164/18.12.17
12/05/16 459154 120000.00 IAY beneficiaries 188/18.12.17
23/5/16 459166 57215.00 Sasimani Behera & 7 others 163/18.12.17
23/5/16 459165 558000.00 Sarat Ch. Naik & 50 others 162/18.12.17
22/6/16 459191 90000.00 Gurubari& 3 others 161/18.12.17
TOTAL(PS) 12423634.00
11OGB,Kanas 0049340030014815 MDM 16/3/17 592126 1829.00 VAT payment to STO Puri 2/18.12.17
12PNB,Mandarbasta 2771000100079970 OAP 16/6/2016 748288 200000.00 Transfer to Gadasahi GP 64/1.12.17
748288 150000.00 Transfer to Dokanda GP 64/1.12.17
25 / 132 AUDIT REPORT 08-03-2018
748289 27600.00 Payment to DP AIDS patients 63/1.12.17
05/05/16 32500.00 Not ascertained (Dealt in Para 11.1) 65/01.12.17
TOTAL(Govt) 411929.00 Grand Total 12835563.00
B(iii). Amount wrongly shown as inflated receipt (Receipt Vr. No.-45/16.03.17) in the cash book than actual credit in bank against advance payment to Sri Narayan Sethy,Ex AE paid during the year 2015-16
On scrutiny of the drawl and deposits of bank pass books with reference to cash book and from the last A.R., it was revealed that an amount of Rs 100000.00has been paid vide Vr No- P 41/19.10.15 (IAY cash book) to Sri Narayan Sethi, AE towards conduct of Mason training, but not booked as advance during 2015-16.During the year 2016-17, instead of booking the amount as advance, the same was wrongly shown as inflated receipt (Receipt Vr. No.-45/16.03.17) in the cash bookresulting inflated raising of the bank position in IAY Cash Book. The same has been reconciled vide IAY payment Voucher No-191/18.12.2017.
B(iv). Amount taken as receipt for FTO transactions in IAY against which no expenditure booked in the cash book during 2016-17
On scrutiny of the drawl and deposits of bank pass books with reference to cash book it was noticed that the following amount was taken as receipt in IAY Cash books for FTO transactions against which no expenditure was booked resulting inflated credit of bank position in the Cash Book.
Sl No. Receipt Vr.No & Date FTO No. Amount
1 1/31.5.16 85047/31.5.16 140000
The same has been reconciled vide IAY payment Voucher No-160/18.12.2017.
5.2.Operation of single scheme, single account as per govt instruction
As per G.O. no. 13000/ PR/Dt. 25.07.2012,14261/PR /Dt.20.05.2013 and 17241/PR/Dt.21.10.14 for each individual scheme a separate account should be maintained which have the following benefits.
1. At any moment the amount kept in bank relating to a particular scheme could be distinguished easily.
2. The difference between the cash book figure and pass book figure can be reconciled on monthly basis as per govt. instruction.
3. No appropriation from a particular scheme fund without any valid reason can be made.
4. In case of excess drawl/ unauthorised drawl at bank level can be detected without any difficulty.
5. As per govt. instruction the interest accrued in a particular scheme fund should be considered as an additional resource to that scheme only. By maintaining a single account for a single scheme such interest amounts credited in bank can readily be accessed and the same may be utilised with due approval from competent authority.
However, in contradiction to the above mentioned merits of the instructed order some of the scheme funds were being managed in a single account as per details furnished below. This defeats the very purpose of the govt. instruction which may be clarified to audit.
5.3- Maintenance of flexi account instead of saving bank account for parking funds of centrally sponsored schemes
As per G.O. no. 35425/F dtd 12.10.12 all the departments were asked to instruct the implementing agencies to keep the Central and State share of different scheme funds in Flexi account instead of saving bank account in order to gain higher interest money during a particular period. During the current year an amount of Rs.11990000.00 was kept in flexi account in PNB-Mandarbasta (A/C No.-88516) of MPLAD account out of total avialable balance of Rs.12103877.50 on 29.03.2017. So it is advised that funds kept in saving bank accounts relating to other schemes may be ploughed back to flexi account which may not affect the fund flow for the scheme.
26 / 132 AUDIT REPORT 08-03-2018
PARA: 6 STOCK POSITION
Kanas P.S - 2016-2017
Slno Material/ Item Opening Receipt Issued Closing As per stock Remarks Balance Balance As per register Audit 1 Building Materials 0 0 0 0.00 0
Comments The position of different items of Kanas P.S. for the year 2016-17 is furnished below.
Sl. No. Name of the article OB as on 01.04.16 Quantity purchased during Total Quantity utilised during Quantity damaged duringBalance stock as on the year 16 - 17 the year 16 - 17 the year 16 - 17 31.03.17
1 Computer 7 0 7 0 0 7 2 Laptop 2 0 2 0 0 2 3 Scanner 3 0 3 0 0 3 4 Xerox Machine 2 0 2 0 0 2 5 Steel Almirah 47 0 47 0 5 42 6 Vehicle 1 0 1 0 0 1 7 AC 10 0 10 0 0 10 8 Tables 26 0 26 0 3 23 9 Chairs 131 0 131 0 15 116 10 Printers 6 1 7 0 0 7 7 Building Materials, if Nil any As per Rule 69 of OPSAP Rules, 2002 a physical verification of stores shall carried out at least once in every six months by the B.D.O/A.B.D.O and he/she shall record a certificate and make note of any other fact regarding shortage and unusual depreciation of stores if any. The same has not been done during 2016-17. Due to non conduction of regular physical verification, it may give scope for misutilisation, defalcation and damaging of perishable items causing loss.
27 / 132 AUDIT REPORT 08-03-2018
PARA: 7 INVESTMENT
Kanas P.S - 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 : No Investment has been made during the year 2016-17 by Kanas Panchayat samiti.
28 / 132 AUDIT REPORT 08-03-2018
PARA: 8 ADVANCE
Kanas P.S - 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. 5363936. 96600.00 5460536.57 360720.0 31-03-201 5099816. 31-03-201 4957576. 142240.0 The reasons of Account 57 0 7 57 7 57 0 difference furnished below. 2 01-04-2016 Govt. 8008665. 4000.00 8012665.65 2052569. 31-03-201 5960096. 31-03-201 5959337. 759.65 The reasons of Account 65 00 7 65 7 00 difference furnished below. GRAND TOTAL 13372602 100600.0 13473202.2 2413289. 11059913 10916913 142999.6 .22 0 2 00 .22 .57 5
Comments : 1. As per provision of SR 509 of OTC (volume 1) and Rule 40 & 41 of OPSAP rules, 2002, advance to contractors/ executants may be granted as per scheme guidelines and the amount shall be regularly and promptly adjusted within one month. A second advance was also not to be granted unless the first advance had been accounted for.
2. Provisions under rule 42 of OPSAP also require quarterly reviews of the outstanding advances by the DDOs.
3. As per PR Department Circular No.14261, Dated 20.05.13, advances granted to Govt servants should be analysed by the DDO concerned and prompt steps should be taken to adjust the outstanding advance with supporting vouchers. The govt servant with unadjusted advance should be served with notice by DDO for refund of unspent fund.
On scrutiny of the cash books of all schemes and other relevant files of Kanas PS for the year 2016-17, it was revealed that an amount of Rs.11059913.22 was paid to different executants and officials in the previous years towards advances under different schemes remained unadjusted till 31.03.2017 as per audit, where as an amount of Rs.10916913.57 was the outstanding advance as per Cash Book till 31.03.2017. The difference of Rs.142999.65 was not reconciled in spite of repeated objections/ suggestions given in the previous audit reports, which contradicts the very purpose of the audit and accounting rules. So steps need be taken for early classification of such amount and also early recoupment of the same. The scheme wise and person wise position of outstanding advances for the year 2012-13 to 2016-17 and also the cash book wise details are furnished below. The reasons for non adjustment of the outstanding advances may be clarified to audit.
Scheme wise outstanding advance position as on 31.3.2017 in respect of Kanas PS (PS Account)
Sl No Name of the scheme/ Advance Outstanding Advance paid Total Advance Advance Outstanding Cash Book as on 01.04.16 during the Year adjusted during as on 31.03.17 the year
1CRF 3375608.2 0 3375608.2 60100 3315508.2 2Election 208481.98 85000 293481.98 7000 286481.98 3IAY 124000 0 124000 0 124000 4MGNREGA 500 0 500 0 500 5TFC 17500 0 17500 16500 1000 6Own Resource-Misc 1495606.39 11600 1507206.39 277120 1230086.39 Total 5221696.57 96600 5318296.57 360720 4957576.57 Scheme wise outstanding advance position as on 31.3.2017 in respect of Kanas PS (Govt Account)
Sl No Name of the scheme/ Advance Outstanding Advance paid Total Advance Advance Outstanding Cash Book as on 01.04.15 during the Year adjusted during as on 31.03.16 the year
29 / 132 AUDIT REPORT 08-03-2018
1Staff Salary 110043 0 110043 0 110043 2Teachers salary 33054 0 33054 0 33054
3NOAP 6929800 4000 6933800 1740769 5193031 4MDM 935009 0 935009 311800 623209 Total 8007906 4000 8011906 2052569 5959337 Grand Total 13229602.57 100600 13330202.57 2413289 10916913.57 As Per Audit Difference PS Account 5363936.57 96600 5460536.57 360720 5099816.57 142240 Govt. Account 8008665.65 4000 8012665.65 2052569 5960096.65 759.65 13372602.22 100600 13473202.22 2413289 11059913.22 142999.65 Reconciliation of advance position Govt. account Unadjusted advance as per cash book on 31.3.17 5959337 Add Refer AR No-45613/14-15 for 13-14 & 07-08advance adjusted in staff salary cash book vide Vr No-4/18.7.13 for Rs 760/- 760 which was actually paid from Misc cash vide Vr No125/21.2.13
Deduct OB of advance in cash book has been enhances by Rs 0.35 0.35 CB as on 31.3.15 cash book Rs 8449905.65 OB taken on 1.4.15 cash Book Rs 8449906.00 Unadjusted advance as per audit on 31.3.17 5960096.65 Reconciliation of advance position PS account
Unadjusted advance as per cash book on 31.3.17 4957576.57
Add Refer AR No-46/10-11 for 2009-10 Advance figurein Misc cash book to be enhances by Rs 43000/- 43000
Amount of Rs 100000/- paid vide Vr No- P 41/19.10.15 (IAY cash book) to Sri Narayan Sethi, AE towards conduct of Mason 100000 training was not booked as advance.
Deduct Refer AR No-45613/14-15 for 13-14 & 07-08 advance adjusted in staff salary cash book vide Vr No-4/18.7.13 for Rs 760/- 760 which was actually paid from Misc cash vide vr No125/21.2.13
Unadjusted advance as per audit on 31.3.16 5099816.57 Details of advance outstanding relating to 2016-17 and previous years
Sl No Name of the employee Cash Book Vr. No/Date Purpose Amount
Year- 2016-17 1 Advance to Vehicle Owners Election 4/11.2.17 Cost of Disel in PRI Election, out of total 73000 payment of Rs.80000.00
2 Advance to Vehicle Owners Election 14/19.2.17 Cost of Disel in PRI Election 5000 3 Tapan Kumar Das OAP Adv raised against previous payment 4000
Total -16-17 82000
Year-2015-16
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1 Prasant Ku Jani,PEO Own Resource 48/15.1.16 Financial assistance to victims of 30000 Birekesharpur, Dibyasingpur GP 2 Narayan Sethi, AE IAY 41/19.10.15 Mason training 100000 3 Markanda Ku Pradhan, PEO NOAP 1/6.4.15 Bhinna khyama sibira 20000 Total-15-16 150000 Year-2014-15 1 Pratap Ranjan Mohanty,JE CRF 22/11.8.14 Free Kitchen 3000 2 Rajkishore Parida, WEO CRF 31/15.8.14 Free Kitchen 2000 3 Debaraj Behera, Tindol CRF 8/6.8.14 Fuel for boat 1500 4 Dr Kartik Ch Sahoo, AVAS CRF 9/7.8.14 TC of cattle feed 5000 5 Dr Kartik Ch Sahoo, AVAS CRF 27/13.8.14 TC of cattle feed 5000 6 Dr Kartik Ch Sahoo, AVAS CRF 36/23.8.14 TC of cattle feed 12000 Total for 2014-15 28500 Year 2013-14 1 Kahnu Charan Das, VLW Misc 83/26.8.13 SGSY Skill upgradation training 10000 2 Kahnu Charan Das, VLW Misc 151/21.3.14 3000 3 Kartik Sahoo, AVAS CRF 44/16.10.13 Phyline-2013 10000 4 Kartik Sahoo, AVAS CRF 58/19.10.13 Phyline-2013 20000 5 Kahnu Charan Das, VLW CRF 179/15.11.13 Phyline-2013 8100 out of Rs 13000/- 6 Chaturbhuja Swain, HM CRF 70/20.10.13 Phyline-2013 2500 out of Rs 117000 7 Dasarathi Routray, HM CRF 78/21.10.13 Phyline-2013 5000 out of Rs Rs 13002 8 Basanta Kumar Panda,VLW CRF 131/26.10.13 Phyline-2013 3000 9 Dusmanta Harichandan, GP CRF 136/26.10.13 Phyline-2013 300 Secretary, Pandiakera
out of Rs Rs 177000/- 10 Kahnu Charan Das, VLW Election 16/3.10.13 Election 9289 out of Rs 15000/- 11 Kahnu Charan Das, VLW Election 21/14.3.14 Election 170745 Total for 2013-14 241934 Advance paid during 2012-13 but not adjusted till 31.03.2017 1 Kahnu Charan Das, VLW Misc 105/24.1.13 National voters day 26000 4 Khageswar Jena, VLW NOAP 226/12.10.12 Pension Distribution 74600 5 Tapan Chandra Das, SEO NOAP 20/14.4.12 Pension Distribution 38000 6 Tapan Chandra Das, SEO NOAP 56/14.5.12 Pension Distribution 24000 7 Tapan Chandra Das, SEO NOAP 58/14.5.12 Pension Distribution 17200 8 Tapan Chandra Das, SEO NOAP 19/12.4.12 Pension Distribution 105000 9 Tapan Chandra Das, SEO NOAP 79/12.6.12 Pension Distribution 41200 10 Debaraj Behera, Boat Driver NOAP Pension Distribution 401500 55/14.5.12 Rs 70100/- 83/12.6.12 Rs 341400/- 210/12.10.12 Rs 290000/-
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total advance = Rs 701500/- adjusted in 15-16 =Rs 300000/- (vr J 1/4.2.16 by cash refund) unadjusted advance = Rs 401500/-
11 Rama Chandra Bhujabala, VLW NOAP 76/12.6.12 Pension Distribution 32600 Out of Total Adv. Of Rs.225000 12 Rama Chandra Bhujabala, VLW NOAP 77/12.6.12 Pension Distribution 117000 13 Dusmanta Harichandan, GP NOAP 141/14.9.12 Pension Distribution 277500 Secretary, Pandiakera
14 Dusmanta Harichandan, GP NOAP 183/14.9.12 Pension Distribution 23100 Secretary, Pandiakera
15 Basanta Kumar Baral, VLW NOAP 223/12.10.12 Pension Distribution 244800 16 Chakradhara Paikray, VLW NOAP 230/12.10.12 Pension Distribution 40100 17 Kahnu Charan Das, VLW NOAP 214/12.10.12 Pension Distribution 67000 18 Harihara Nayak, VLW NOAP 196/14.9.12 Pension Distribution 35100 19 Harihara Nayak, VLW NOAP 212/12.10.12 Pension Distribution 44500 20 Harihara Nayak, VLW NOAP 213/12.10.12 Pension Distribution 300 21 Shyam Sundar Das, SIS NOAP 17/12.4.12 Pension Distribution 20500 Total for 2012-13 1630000 For the year 2011-12 P Rs 230707/-, Govt Rs 1476100/- 1706807 For the year 2010-11 P Rs 38870/-, Govt Rs3703965.65 3742835.65 Up to 2009-10 3477836.57 Total Outstanding advance all schemes as on 31.3.17 11059913.22 The year wise absrtract of outstanding advance as on 31.03.2017 as per audit is furnished below.
year Amount Up to 2009-10 3477836.57 2010-11 3742835.65 2011-12 1706807 2012-13 1630000 2013-14 241934 2014-15 28500 2015-16 150000 2016-17 82000 Total 11059913.22
Details of Adjustment of Advances made during the year 2016-17
Sl No Name of the Govt. servant who Purpose of the advance Voucher Date Amount of Amount Adjustment Date Balance received the advance Number advance adjusted Voucher No. outstanding given
I. OAP Cash Book
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1 Tapan Ch. Das OAP, Badas GP 22215.10.09 40000 27200 J-3 04-05-2016 12800
OAP, Badas GP 23916.11.09 45000 31800 J-3 04-05-2016 13200 OAP, Badas GP 28215.12.09 47000 32000 J-3 04-05-2016 15000 OAP, Badas GP 35118/01/10 55000 30400 J-3 04-05-2016 24600 OAP, Badas GP 37815/2/10 58000 30800 J-3 04-05-2016 27200 OAP, Badas GP 42129/3/10 58000 32200 J-3 04-05-2016 25800 OAP, Badas GP 1313/4/10 48000 24000 J-3 04-05-2016 24000 OAP, Badas GP 6215/5/10 53000 29800 J-3 04-05-2016 23200 OAP, Badas GP 9317/6/10 48000 30800 J-3 04-05-2016 17200 OAP, Badas GP 11215/7/10 53000 34800 J-3 04-05-2016 18200 TOTAL 505000 303800 201200 2 Krushna Ch. Barik,FD OAP,Dokanda GP 23816/11/09 90000 56200 J-5 04-05-2016 33800 OAP,Dokanda GP 37415/2/10 50000 39600 J-5 04-05-2016 10400 OAP,Dokanda GP 40715/3/10 55000 36600 J-5 04-05-2016 18400 TOTAL 195000 132400 62600 3 Chakradhar Paikray,VLW OAP,Dokanda GP 26818/7/11 94800 75200 J-4 04-05-2016 19600 4 Baman Ch. Sahoo,EX-CEO OAP, Bijipur-A.Singh 27715/12/09 50000 42800 J-5 04-05-2016 7200 OAP, Bijipur-A.Singh 38115/2/10 57000 47600 J-5 04-05-2016 9400 OAP, Bijipur-A.Singh 41315/3/10 50000 46800 J-5 04-05-2016 3200 TOTAL 157000 137200 19800 5 Rama Ch. Bhujabal,EX-VLW OAP,Gadasanaput GP 18515/9/09 60000 57200 J/01 04-05-2016 2800 OAP,Gadasanaput GP 27115/12/09 60000 58800 J/01 04-05-2016 1200 OAP,Gadasanaput GP 33314/01/10 60000 55200 J/01 04-05-2016 4800 OAP,Gadasanaput GP 36715/2/10 60000 54600 J/01 04-05-2016 5400 OAP,Gadasanaput GP 40515/3/10 60000 55000 J/01 04-05-2016 5000 OAP,Gadasanaput GP 7606/12/12 225000 192400 J/01 04-05-2016 32600 TOTAL 525000 473200 51800 6 Balabhadra Mohapatra,Ex-VLW OAP,Sirei GP 27215/12/09 48000 44400 J-6 19/4/16 3600
OAP,Sirei GP 33214/1/10 48000 42600 J-6 19/4/16 5400 OAP,Sirei GP 37215/2/10 48000 41000 J-6 19/4/16 7000 OAP,Sirei GP 41115/3/10 48000 41800 J-6 19/4/16 6200 TOTAL 192000 169800 22200 7 Deenabandhu Singh,VLW OAP, Kadua GP 301/04/15 150000 150000 J-8 28/10/16 0 8 Basanta Kr. Barak,Ex-VLW OAP,Sahupada GP 401/04/15 160000 160000 J-9 28/10/16 0 9 Debaraj Behera, Boat Driver OAP Distribution 21012.10.12 290000 139169 J-7 30/6/16 150831 Total Adjustment -OAP 1740769 II MDM Cash Book 1 Subal Rout,Ex-VLW Disbursement to Cook Helper 5915.12.10 20000 13200 J-1 30/06/2016 6800 2 Tapan Kumar Das Disbursement to Cook Helper 125 & 81 15.1.11 & 40600 36800 J-2 30/06/2016 3800 16.5.11
3 Gadadhar Dalai,Ex-VLW Disbursement to Cook Helper 5115.12.10 7400 6200 J-3 30/06/2016 1200 4 Chakradhar Paikray,Ex-VLW Disbursement to Cook Helper 52 & 89 15.12.10 & 36000 9000 J-4 30/06/2016 27000
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14.2.11 5 Dusmanta Harichandan,Ex-VLW Disbursement to Cook Helper 74,104 & 15.01.11, 95000 42400 J-5 30/06/2016 52600 122 15.02.11 & 14.03.11
6 Prafulla Kr. Patra,Ex-VLW Disbursement to Cook Helper 5615.12.10 30000 29000 J-6 30/06/2016 1000
7 Sarbeswar Jena,SI of Schools Disbursement to Cook Helper 1817.09.10 84000 84000 J-7 30/06/2016 0
8 Sarbeswar Jena,SI of Schools Disbursement to Cook Helper 1717.09.10 95200 91200 J-8 30/06/2016 4000
Total Adjustment - MDM Total 311800 III CRF Cash Book 1 Sri Dhadi Sahoo,Ex JE Flood damage Restoration work 2008-09 55100 55100 J-1 05.04.16 0
2 Sri Markanda Pradhan ,PEO Flood-2014 13 07.08.14 5000 5000 4 30.6.16 0 Total Adjustment- CRF Total 60100 IV OWN RES cum MISC Cash Book 1 Sri Markanda Pradhan ,PEO SGSY skill development Training 27 14.11.14 145200 145200 J-1 04.04.16 0 2 Sri Markanda Pradhan ,PEO SGSY skill development Training 104 24.1.13 12320 12320 J-2 04.04.16 0
3 Sri Markanda Pradhan ,PEO Block level Counselling Camp 15 27.05.15 10000 10000 J-4 03.05.16 0
4 Sri Pratap Ranjan Mohanty,JE Constn of Market Complex 120 08.02.13 50000 50000 J-3 02.05.16 0 5 Sri Baman Ch. Sahoo,Ex CEO SGSY basic orientation Training 189 25.03.10 43000 43000 J-5 03.05.16 0 6 Juma Mohammed Block vehicle Repair 20 20.06.15 5000 5000 J-6 30.06.16 0 7 Sri Biren Ku. Mohanty, Cashier Purchase of Tyres for Office Jeep 43 28.09.16 11600 11600 J-7 06.10.16 0 TOTAL 277120 V Election Cash Book 1 Adv to Vehicle Owners Election-2017 4 11.02.17 80000 7000 28,30 to 32 31.03.17 73000 VI TFC Cash Book 1 Adv to RWSS Staff Festival Advance 94 27.03.15 16500 16500 J-1 26.03.17 0 G.TOTAL 2413289
Para 8.1- Outstanding advances for more than one year.
1.As per G.O. No. 114/F, Dt. 05.01.2004 & G.O. No. 2221/F, Dt. 08.03.2002 and 15179/DLFA dt.28.09.2013 , any advance remained outstanding for more than a year without any valid reasons will be treated as a loss to the institution & also to the Govt. and the amount will be suggested for recovery from the officials held responsible for it.
It was revealed that the advance position of different subsidiary cash books of the P.S. & Govt. A/C outstanding for more than one year was Rs.10977913.22 (Total outstanding advance of Rs.Rs.11059913.22 – Advance outstanding for the year 2016-17 of Rs.82000), out of which an amount of Rs. 10827913.22 was the outstanding advance for the years up to 2014-15 and suggested for recovery in the previous Audit Reports. Hence an amount of Rs.150000.00(10977913.22 – 10827913.22) was outstanding advances against different officials for more than 1 year (i.e. for the year 2015-16) as on 31.03.17 is treated as the loss to the institution and also to the Govt. as per the Government orders stated above. The following persons is held responsible for the amounts mentioned against each.
Responsible Person for this paragraph
Slno Name Designation Adress Amount(In Rs:) 1 Sri Saroj Kumar Dutta Ex BDO Now BDO at Dhenkanal 75000 Sadar P.S.,At.P.O.-Dhenkanal ,Dist.-Dhenkanal 2 Sri Narayan Sethy Ex AE Now AE at Krushnaprasad 50000 P.S.
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At.P.o.-Krushnaprasad , Dist.-Puri 3 Sri Markand Kumar Ex. PEO Now PEO at Gop P.S. 10000 Pradhan At.P.O.-Gop,Dist.-Puri 4 Sri Prasanta Kumar Jani PEO At.P.O.-Kanas 15000 P.S.,Dist.-Puri
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PARA: 9 GRANTS
Kanas P.S - 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 148927917.57 94324707.00 243252624.57 131639008.00 31-03-2017 111613616.57 The details of comments furnished below. GRAND 148927917.57 94324707.00 243252624.57 131639008.00 111613616.57 TOTAL
Comments : On scrutiny of the closing balance of different cash books, and the financial statement of the previous Audit report, it was noticed that the closing balance of the Govt. Grants as on 31.03.2016 was Rs. 136469860.77, which was modified by incorporation of differential amount under scheme heads kept in PL account and incorporation of unclassified amounts under IAY, MLALAD and TFC schemes of last A.R. in the grant head the opening balance as on 01.04.2016 was recasted as Rs.148927917.57 (Cash & Bank- Rs.141303611.65 + P.L.-Rs.7624305.88). The details of head wise OB , receipt and utilisation under different scheme heads for the year 2016-17 is furnished below.
Sl No. Head of OB as on 01.04.16 Receipt during Total Expenditure OB as on 01.04.16 Spending Account Cash and Bank P.L. 2016-17 during 2016-17 Cash and Bank P.L. Efficiency A Grants for which UC due 1 AWC 27814181 0 8804000 36618181 5945189 30672992 0 16.24 2 CRF 15737063 639000 29100 16405163 495336 15270827 639000 3.02 3 CC Road 6584070 0 0 6584070 5476902 1107168 0 83.18 4 Election -231820 0 1460140 1228320 1675265 -446945 0 136.39 6 GGY 23170561 0 14594000 37764561 28143000 9621561 0 74.52 7 IAY(Cheque 16425390 0 18500000 34925390 34625390 300000 0 99.14 Payment) 8 IAY(Adm. 0 0 144000 144000 280021 -136021 0 194.46 Contingency) 9 BPGY 3196845 0 1200000 4396845 2485500 1911345 0 56.53 10 MPLAD 6093004 0 10025000 16118004 4144322 11973682 0 25.71 11 MLALAD 9591393 1750000 3100000 14441393 4886530 9554863 0 33.84 12 MGNREGA(Ad 353026 0 1500623 1853649 1831690 21959 0 98.82 m. Con.) 13 Critical Gap 0 0 1500000 1500000 0 1500000 0 0.00 Fund 14 DDUGKY 0 0 58950 58950 23860 35090 0 40.47 15 RGPSA 300000 0 0 300000 300000 0 0 100.00 16 SDP 7146641 2750000 0 9896641 1813100 8083541 0 18.32 17 SPF 4114201 0 1500000 5614201 1414200 4200001 0 25.19 18 SFC 4290292 0 8513776 12804068 6236958 6567110 0 48.71 19 CFC 446500 0 4137870 4584370 446500 4137870 0 9.74 20 BKSS 189000 0 0 189000 0 189000 0 0.00 21 MDM Kitchen 240580 0 0 240580 0 240580 0 0.00 Shed 22 LAC Building 3404953 0 0 3404953 0 3404953 0 0.00 23 OLM -42940 0 0 -42940 0 -42940 0 0.00 24 Repair & 407694 0 0 407694 130000 277694 0 31.89 Maintenance of PS building 25 Repair & 284586 0 0 284586 0 284586 0 0.00 Maintenance of Staff Quarter TOTAL(A) 129515220 5139000 75067459 209721679 100353763 108728916 639000 47.85 B Grants for which UC not due 1 Hon. To PS 300101 489480 570960 1360541 468700 212041 679800 34.45
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members 2 IAY(FTO) 0 0 8975000 8975000 8975000 0 0 100.00 3 BPGY(FTO) 0 0 9555000 9555000 9555000 0 0 100.00 4 Cess Grant 241816 6329 0 248145 60000 181816 6329 24.18 5 KL Grant 105989 25422 0 131411 0 105989 25422 0.00 6 BPGY unspent 5016545 0 0 5016545 5016545 0 0 100.00 amount sent to State Nodal Agency 7 TFC unspent 7210000 0 156288 7366288 7210000 156288 0 97.88 (PS & GP level) amount sent to EO,ZP,Puri 8 Old inoperative -1086059.35 1964074.88 0 878015.53 0 -1086059.35 1964075 0.00 Schemes TOTAL (B) 11788391.65 2485305.88 19257248 33530945.53 31285245 -429925.35 2675626 93.30 TOTAL (A+ B) 141303611.65 7624305.88 94324707 243252624.53 131639008 108298990.65 3314626 54.12 14,89,27,917.57 11,16,13,616.65 Basing on the figures of available records the opening balance of Govt. grants as on 01.04.2016 arrived as Rs.148927917.57 (PL-Rs.7624305.88 + Cash and Bank- Rs.141303611.65). During the year 2016 -17 an amount of Rs.94324707.00 was received towards different grants aggregating the total grant to be spend during the year to be Rs.243252624.53. Out of the above amount an amount of Rs.131639008.00 has been utilised( UC Due - Rs.100353763.00 and UC not due- Rs.31285245.00), leaving behind the unutilised position to be Rs.111613616.53 (In P.L.- Rs.3314625.88 and Bank- Rs108298990.65)as on 31.03.2017.The overall spending efficiency of different grants is only 54.12% which is not satisfactory. Therefore the local authority was once again advised to take effective steps for early utilisation of the balance Govt. grants and compliance reported.
The less utilisation 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 and lack of proper monitoring.
The year wise break up of unutilised Govt. Grants
Year Pending Amount
Prior to 2016-17 64066637.53
2016-17 47546979.00
TOTAL 111613616.53
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PARA: 10 UTILISATION CERTIFICATE
Kanas P.S - 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 439215684.43 100353763.00 539569447.43 21487984.00 31-03-2017 518081463.43 The details of comments furnished below. GRAND 439215684.43 100353763.00 539569447.43 21487984.00 518081463.43 TOTAL
Comments : As per Rule 170 and 171 of OGFR vol-I, grants received should be utilised within the same financial year in which it was received and UCs should be submitted by 30thJune of the subsequent year to the funding authority.
1) As per Rule 59 of PSAP Rules-2002,Block Development Officer shall secure and furnish the utilisation certificate timely to the funding authority.
From the previous Audit Report it was revealed that an amount of Rs.439215684.43 was the pending position of utilisation certificate as on 01.04.2016. As per the guidelines issued vide letter No.4244/DLFA, Dt.18.05.2015, the UC due for submission for a particular period is the actual grant utlised for the period. So basing on this conception the UC due for submission for the year 2016-17 was Rs.100353763.00. So the total UC due for submission for the year was Rs.539569447.43. Out of the above amount, UC sent during the year was only Rs.21487984.00, leaving behind the outstanding position of pending UCs was Rs.518081463.43 as on 31.03.2017. Due to non submission of UCs it could not be assessed whether the funds were actually utilised for the purpose for which they were granted and theobjectives of the Government were achieved. The detail of the UCs submitted for the year 2016-17 and year wise break up of pending UCs are furnished below.
SL. NO. NAME OF THE GRANT YEAR OF SANCTION AMOUNT FOR WHICH U.C SENT SENT TO LETTER NO. AND DATE
1MP.LAD 2011-12 40000DY. DIRECTOR PLANNING, 3692(2)/ 20.10.2016 PURI 2MP.LAD 2012-13 300000DY. DIRECTOR PLANNING, 3692(2)/ 20.10.2016 PURI 3MP.LAD 2013-14 426666DY. DIRECTOR PLANNING, 3692(2)/ 20.10.2016 PURI 4MP.LAD 2014-15 1350000DY. DIRECTOR PLANNING, 3692(2)/ 20.10.2016 PURI 5MP.LAD 2015-16 400000DY. DIRECTOR PLANNING, 3692(2)/ 20.10.2016 PURI 6MP.LAD 2008-09 100000DY. DIRECTOR PLANNING, 3613(2)/21.10.2016 PURI 7MP.LAD 2015-16 100000DY. DIRECTOR PLANNING, 3611(2)/21.10.2016 PURI 8MP.LAD 2012-13 112432DY. DIRECTOR PLANNING, 3610(2)/21.10.2016 PURI 9RGPSA 2014-15 300000PD, DRDA. PURI 2349/28.04.2016 104TH SFC 2015-16 351288PD, DRDA. PURI 3639/24.10.2016 114th SFC 2015-16 250000PD, DRDA. PURI 3638/24.10.2016 124th SFC 2015-16 250000PD, DRDA. PURI 3637/24.10.2016 134th SFC 2015-16 351288PD, DRDA. PURI 3636/24.10.2016 144th SFC 2015-16 267773PD, DRDA. PURI 3635/24.10.2016 1513TH FCA 2014-15 250000PD, DRDA. PURI 2986/26.07.2016 1613TH FCA 2014-15 480802PD, DRDA. PURI 2348/28.04.2016 17GP PS ROAD 2013-14 370000PD, DRDA. PURI 3640/24.10.2016 18GP PS ROAD 2014-15 1238384PD, DRDA. PURI 3640/24.10.2016 19SPF 2012-13 100000PD, DRDA. PURI 3609(2)/21.10.2016
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20SPF 2013-14 850000PD, DRDA. PURI 3609(2)/21.10.2016 21SPF 2014-15 342788PD, DRDA. PURI 3609(2)/21.10.2016 22SPF 2015-16 500000PD, DRDA. PURI 3609(2)/21.10.2016 23CC ROAD 2014-15 400000PD, DRDA. PURI 3607/21.10.2016 24CC ROAD 2015-16 1098991PD, DRDA. PURI 3607/21.10.2016 25GGY 2006-07 315000PD, DRDA. PURI 153/27.01.2017 26GGY 2008-09 190000PD, DRDA. PURI 153/27.01.2017 27GGY 2014-15 333572PD, DRDA. PURI 153/27.01.2017 28GGY 2015-16 1979000PD, DRDA. PURI 153/27.01.2017 29GGY 2016-17 8440000PD, DRDA. PURI 153/27.01.2017 TOTAL 21487984
The year wise break up of pending UCs
Prior to 2011-12 57558218.43 2011-12 29047840.00 2012-13 56433567.00 2013-14 76582897.00 2014-15 174233091.00 2015-16 37310023.00 2016-17 86915827.00 Total 518081463.43
From the above table it is clear that the pending UC position is alarming as the total percentage of submission of UCs was only 3.98% of total UCs due. Hence in this context it was brought to the notice of higher officials to initiate special drive for early submission of pending position of the UCs as soon as possible and compliance reported.
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PARA: 11 MISAPPROPRIATION & DEFALCATION
11.1 - Suspicious drawl of amount from the bank without any reference
On scrutiny of the drawl and deposits of different bank pass books with reference to the Cash books it was revealed that in the following cases amounts were debited from bank, neither booked as expenditure in the cash book, nor in support of the drawl no vouchers produced to audit for verification.
Sl No. Name of the Name of the bankDebited on Amount Cheque No. Name of the Purpose of Scheme & AC No. receiver payment 1 IAY SBI, Kanas- 12.05.16 120000 459154 Paid to IAY Booked as 33862039782 beneficiaries expenditure vide IAY payment voucher-188/18.1 2.17 2 OAP (Banishree PNB,Mandarbast 05.05.16 32500 Not avialable Not ascertained Scholarship) a-79970 TOTAL 152500
Out of the total amount of Rs.152500.00, an amount of Rs.120000.00 was paid to IAY beneficiaries and booked as expenditure vide voucher No-188/18.12.2017. Regarding the balance amount of Rs.32500.00, the bank has refunded an amount of Rs.23000.00 to P.S. A/C leaving an amount of Rs.9500.00 to be refunded by the bank. Till credit of the balance amount of Rs.9500.00, the amount was suggested for recovery from the persons held responsible for it.
1. Sri Biren Mohanty, S.C. cum Cashier for lapses in verification of bank account with cash book, non production of vouchers, and non reporting of the fact to the higher official in time for initiation of suitable action for reversal of the debited amount.
2. Smt. Anita Pattanaik, BSSO for for lapses in verification of the drawl of the amount from OAP account and failed to produce the requisite vouchers to the accounts section.
3. Sri Laxmidhar Bharati Ex. H.C. cum Accountant for lapses in verification of bank account with cash book and non reporting of the fact to the higher official in time for initiation of suitable action for reversal of the debited amount.
4. Sri Lalit Mohan Bariha, Accounts Officer for lapses in verification of bank account with cash book and non reporting of the fact to the higher official in time for initiation of suitable action for reversal of the debited amount.
5. Sri Saroj Kumar Dutta, Ex. BDO for lapses in taking suitable measures for reversal of the debited amount.
Responsible Person for this paragraph
Slno Name Designation Adress Amount(In Rs:) 1 Smt Anita Pattanaik BSSO At.-Kanas 1900 P.S.P.O.-Kanas,Dist-Puri 2 Sri Biren Mohanty Cashier At.-Kanas 1900 P.S.P.O.-Kanas,Dist-Puri 3 Sri Laxmidhar Bharati Ex. H.C. At.-Kanas 1900 P.S.P.O.-Kanas,Dist-Puri 4 Sri Lalit Mohan Bariha Accounts officer At.-Kanas 1900 P.S.P.O.-Kanas,Dist-Puri 5 Sri Saroj Kumar Dutta Ex BDO Now BDO at Dhenkanal 1900 Sadar P.S.,At.P.O.-Dhenkanal ,Dist.-Dhenkanal
11.2 - Less cash CB shown in Election Cash Book due to wrong accounting
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On scrutiny of the Election cash book, it was revealed that by wrong accounting on 31.03.2017 an amount of Rs.2604.00 was shown as less cash CB after transactions of 31.03.2017. On the day no drawl from bank IOB,Kanas (A/C No.-119401000021959) was made. However an amount of Rs.22396.00 was shown to be received in shape of cash from bank by contra Vr. No.-7/Dt.31.03.2017. Again an amount of Rs.25000.00 was shown as excess expenditure in shape of Cash to Sri Bijay Ku. Dash for hire charges of tent house vide Vr. no.-27/Dt31.03.2017. (Actual expenditure- Rs.38850.00, Expenditure shown- Rs.63850.00). The amount of Rs.25000.00 paid to Sri Dash already paid vide Vr.23/28.02.2017 was again wrongly booked. The details of the transactions as revealed from the Cash Book is furnished below. The vouchers were verified and it was found that though the Cashier of the P.S. has prepared the exact amounts due for payment, the lapses in the part of the Computer Programmer made the wrong transaction, which may be recovered and compliance reported.
Cash OB Cash Receipt Total Cash expenditure Cash CB after Cash CB Less Cash before 31.03.2017 as shown after CB shown 31.03.17 Vr. No. & Date Amount per audit 31.03.17 as per Cash book
Actual Transactions on 31.03.2017 as per audit 76094 0 7609426/31.3.17 600 2604 0 2604 27/31.3.17 38850 29/31.3.17 21540 34/31.3.17 12500 Total 73490 Transactions shown in Election cash book on 31.03.2017
76094 22396 9849026/31.3.17 600 2604 0 2604 Virtual cash receipt 27/31.3.17 63850 -(Excess expenditure booked shown against than actual expenditure An amount of drawl from bank- Rs.38850 paid to Bijay Dash for tent IOB-21959, but no house vide vr no-27. Previous payment such drawl made of Rs.25000 made vide vr on the day from no.23/28.2.17.The same was wrongly the same bank booked again)
29/31.3.17 21540 34/31.3.17 12500 Total 98490 In response to the objection memo issued on this score the local authority recovered the amount ofRs.2604.00and credited in election cash book vide receipt voucher No.8/18.12.2017. The credit was verified at the time of exit conference.
11.3 - Excess amount shown in the Aquittance Roll than the actual payment made to the beneficiaries
On checking the advance adjustment vouchers with reference to payment Aquittance Roll of the OAP/WP/DP beneficiaries of the following Gram Panchayats for the period mentioned below it is revealed that an amount of Rs.5300 as per details given below has been shown as excess in the Aquittance Roll than the actual payment made to the beneficiaries which is inadmissible in audit & needs recovery from the person responsible for it. The reason of such excess expenditure may be clarified to audit.
Sl. No Name of the disbursingName of the Name of the scheme Period of Amount shown Actual amount Excess Reference Official GP payment in the paid to the amount Aquittance Roll beneficiaries shown in Acq. Roll
1 Sri Tapan Ch. Das, BADASA MBPY(OAP& WP) 12/2009 3400 3200 200 Page 63 of
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Ex. SEO A/R BADASA MBPY(OAP& WP) 02/2010 16200 16000 200 Page 09 of A/R(loose leaf) BADASA MBPY(OAP& WP) 02/2010 6400 5800 600 Page 03 of A/R Total(A) 26000 25000 1000
2 Sri Rama Ch. Gada NOAP 09/2009 17200 17000 200 Page 57 of Bhujabal, Ex. VLW Sanaput A/R MBPY/OAP/WP 02/2010 30200 30000 200 Page 80 of A/R MBPY/OAP/WP 06/2012 74700 74100 600 Page 135 of A/R NOAP 06/2012 24900 24000 900 Page 135 of A/R MBPY(DP) 06/2012 10200 9900 300 Page 135 of A/R IGN(DP) 06/2012 12500 12200 300 Page 135 of A/R TOTAL(B) 169700 167200 2500 3 Sri Krushna Ch. Barik, Dokanda MBPY(DP) 02/2010 39600 38400 1200 Page 40 FD of A/R Total(c) 39600 38400 1200
6 Sri Balabhadra SIREI MBPY(DP) 12/2009 9200 8600 600 Page 94 Mohapatra,VLW of A/R Total(D) 9200 8600 600
GRAND TOTAL: 244500 239200 5300
In response to the objection memo issued on this score the local authority replied that" the person concerned will be asked to comply the audit objection before exit conference." The reply of the local authority was not sufficient to serve the purpose of the objection. Hence the Para stands till the effective recovery of the amountofRs.5300.00, failing which the following officials are considered responsible for the lapses mentioned against each.
1. Sri Tapan Ch. Das, Ex. SEO for wrong calculation made in the Aquittance Roll resulting misappropriation of cash.
2. Sri Rama Ch. Bhujabal, Ex. VLW for wrong calculation made in the Aquittance Roll resulting misappropriation of cash.
3. Sri Krushna Ch. Barik,FD for wrong calculation made in the Aquittance Roll resulting misappropriation of cash.
4. Sri Balabhadra Mohapatra, Ex. VLW for wrong calculation made in the Aquittance Roll resulting misappropriation of cash.
Responsible Person for this paragraph
Slno Name Designation Adress Amount(In Rs:) 1 Sri Tapan Chandra Das Ex SEO At.-Kanas P.S.P.O.-kanas, 1000 Dist.-Puri 2 Sri Rama Chandra Ex. PEO At.-Kanas P.S.P.O.-kanas, 2500 Bhujabal Dist.-Puri 3 Sri Krushna Chandra Barik FD At.-Kanas P.S.P.O.-kanas, 1200 Dist.-Puri 4 Sri Balabhadra Mohapatra Ex. PEO At.-Kanas P.S.P.O.-kanas, 600 Dist.-Puri
11.4 - Non-refund of balance amount kept with the Employee after full adjustment of Advance
On checkingtheadvanceadjustmentvoucherswithreferencetopaymentAcquittanceRollofOAP/WP/DPbeneficiaries,MDMCookandHelpers,
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related CashBooks&otherdocumentsofthefollowingGramPanchayatsforperiodmentionedbelowitisrevealedthatineachcaseunspent balance thatwasleftwiththedisbursingofficialsnotrefundedtoP.S,afterdisbursementofamountsOAPbeneficiariesand
Cook andhelpers.Thedetailsaregivenbelow.nonrefundofunspentamountistreatedasmisappropriationcashthescopeforadjustment of advanceswasalreadyceased&needsrecoveryfromthepersonresponsibleforit.Furtheritnoticedthatduetocashinhandkeptwithofficials for longperiod,theP.S.aswellGovt.sustainedlosstowardsinterestmoneyaccruedoninadmissibleretainedamountswithofficials.
The interestwascharged@8%(Fixedrate)fortheperiodofretentionaspercalculationfurnishedbelow.Itrevealedthatinadmissible retention ofGovt.moneyforRs. 735931.00 , theinterestcalculatedasRs .436512.00 , whichistreatedasaloss.Astheadvanceamountswerealready surcharged forremainedoutstandingmorethanoneyear,theinterestmoneyissurchargablenowagainsttotalrecoveryof Rs.1172443.00 (735931+436512).
Sl No Name of the Purpose of the Voucher Date Amount ofAmount Adjustment Date Balance Period for Interest Govt. servant advance Number advance adjusted Voucher No. outstanding which amount to who received the given Govt. be advance Money charged kept with @8% the official (months)
I. OAP Cash Book
1 Tapan Ch. Das, OAP, Badas GP 222 15.10.09 40000 27200 J-3 04-05- 12800 108 9216 Ex. SEO 2016 239 16.11.09 45000 31800 J-3 04-05- 13200 107 9416 2016 282 15.12.09 47000 32000 J-3 04-05- 15000 106 10600 2016 351 18-01-201 55000 30400 J-3 04-05- 24600 105 17220 0 2016 378 15-02-201 58000 30800 J-3 04-05- 27200 104 18859 0 2016 421 29-03-201 58000 32200 J-3 04-05- 25800 103 17716 0 2016 13 13-04-201 48000 24000 J-3 04-05- 24000 102 16320 0 2016 62 15-05-201 53000 29800 J-3 04-05- 23200 101 15621 0 2016 93 17-06-201 48000 30800 J-3 04-05- 17200 100 11467 0 2016 112 15-07-201 53000 34800 J-3 04-05- 18200 99 12012 0 2016 TOTAL 505000 303800 201200 138447 2 Krushna Ch. OAP, Dokanda GP 238 16-11-200 90000 56200 J-5 04-05- 33800 107 24111 Barik,FD 9 2016 374 15-02-201 50000 39600 J-5 04-05- 10400 104 7211 0 2016 407 15-03-201 55000 36600 J-5 04-05- 18400 103 12635 0 2016 TOTAL 195000 132400 62600 43956 3 Chakradhar OAP,Dokanda GP 268 18-07-201 94800 75200 J-4 04-05- 19600 87 11368 Paikray,VLW 1 2016
4 Baman Ch. OAP, 277 15-12-200 50000 42800 J-2 04-05- 7200 106 5088 Sahoo,EX-CEO Bijipur-A.Singh 9 2016 381 15-02-201 57000 47600 J-2 04-05- 9400 104 6517 0 2016
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413 15-03-201 50000 46800 J-2 04-05- 3200 103 2197 0 2016 TOTAL 157000 137200 19800 13803 5 Rama Ch. OAP,Gadasanaput 185 15-09-200 60000 57200 J/01 04-05- 2800 109 2035 Bhujabal,EX-VLWGP 9 2016 271 15-12-200 60000 58800 J/01 04-05- 1200 106 848 9 2016 333 14-01-201 60000 55200 J/01 04-05- 4800 105 3360 0 2016 367 15-02-201 60000 54600 J/01 04-05- 5400 104 3744 0 2016 405 15-03-201 60000 55000 J/01 04-05- 5000 103 3433 0 2016 76 06-12-201 225000 192400 J/01 04-05- 32600 70 15213 2 2016 TOTAL 525000 473200 51800 28633 6 Balabhadra OAP, Sirei GP 272 15-12-200 48000 44400 19-04- 3600 106 2544 Mohapatra,Ex-VL 9 2016 W 332 14-01-201 48000 42600 19-04- 5400 105 3780 0 2016 372 15-02-201 48000 41000 19-04- 7000 104 4853 0 2016 411 15-03-201 48000 41800 19-04- 6200 103 4257 0 2016 TOTAL 192000 169800 22200 15435 7 Deenabandhu OAP, Kadua GP 3 01-04-201 150000 150000 28-10- 0 0 Singh,VLW 5 2016
8 Basanta Kr. OAP,Sahupada 4 01-04-201 160000 160000 28-10- 0 0 Barak,Ex-VLW GP 5 2016
9 Debaraj Behera, OAP 210 12-10-201 401500 139169 30-06- 262331 72 125919 Boat Driver 2 2016
II MDM Cash Book 0 0 1 Subal Disbursement to 59 15.12.10 20000 13200 30-06- 6800 94 4261 Rout,Ex-VLW Cook Helper 2016
2 Tapan Kumar Disbursement to 125 & 81 15.1.11 & 40600 36800 30-06- 3800 89 2255 Das Cook Helper 16.5.11 2016
3 Gadadhar Disbursement to 51 15.12.10 7400 6200 30-06- 1200 94 752 Dalai,Ex-VLW Cook Helper 2016
4 Chakradhar Disbursement to 52 & 89 15.12.10 & 36000 9000 30-06- 27000 92 16560 Paikray,Ex-VLW Cook Helper 14.2.11 2016
5 Dusmanta Disbursement to 74,104 & 15.01.11, 95000 42400 30-06- 52600 91 31911 Harichandan,Ex- Cook Helper 122 15.02.11 & 2016 VLW 14.03.11
6 Prafulla Kr. Disbursement to 56 15.12.10 30000 29000 30-06- 1000 94 627 Patra,Ex-VLW Cook Helper 2016
7 Sarbeswar Jena, Disbursement to 18 17.09.10 84000 84000 30-06- 0 97 0 SI of Schools Cook Helper 2016
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8 Sarbeswar Jena, Disbursement to 17 17.09.10 95200 91200 30-06- 4000 97 2587 SI of Schools Cook Helper 2016
Total Total 311800 735931 436512 Adjustment - MDM In response to the objection memo issued on this score the local authority replied that" the person concerned will be asked to comply the audit objection before exit conference." The reply of the local authority was not sufficient to serve the purpose of the objection. Hence the Para stands till the effective recovery of the amountofRs.436512.00, failing which the following officials are considered responsible for the lapses mentioned against each.
1. Sri Tapan Ch. Das, Ex. SEO for inadmissible retention of Govt. money for long time as there is no scope for adjustment.
2. Sri Rama Ch. Bhujabal, Ex. VLW for inadmissible retention of Govt. money for long time as there is no scope for adjustment.
3. Sri Krushna Ch. Barik,FD for inadmissible retention of Govt. money for long time as there is no scope for adjustment.
4. Sri Balabhadra Mohapatra, Ex. VLW for inadmissible retention of Govt. money for long time as there is no scope for adjustment.
5. Sri Chakradhar Paikray, Ex VLW for inadmissible retention of Govt. money for long time as there is no scope for adjustment.
6. Sri Baman Chandra Sahoo, Ex CEO for inadmissible retention of Govt. money for long time as there is no scope for adjustment.
7. Sri Debaraj Behera, Boat Driver for inadmissible retention of Govt. money for long time as there is no scope for adjustment.
8. Sri Subal Rout, Ex. VLW for inadmissible retention of Govt. money for long time as there is no scope for adjustment.
9. Sri Gadadhar Dalei, Ex. VLW for inadmissible retention of Govt. money for long time as there is no scope for adjustment.
10. Sri Dusmanta Harichandan, Ex VLW for inadmissible retention of Govt. money for long time as there is no scope for adjustment.
11. Sri Prafulla Kumar Patra, Ex. VLW for inadmissible retention of Govt. money for long time as there is no scope for adjustment.
12. Sri Sarbeswar Jena, Ex SI of Schools inadmissible retention of Govt. money for long time as there is no scope for adjustment.
Responsible Person for this paragraph
Slno Name Designation Adress Amount(In Rs:) 1 Sri Balabhadra Mohapatra Ex. PEO At.-Kanas P.S.P.O.-kanas, 15435 Dist.-Puri 2 Sri Krushna Chandra Barik FD At.-Kanas P.S.P.O.-kanas, 43956 Dist.-Puri 3 Sri Tapan Chandra Das Ex SEO At.-Kanas P.S.P.O.-kanas, 140702 Dist.-Puri 4 Sri Prafulla Kumar Patra Ex. PEO At.-Kanas P.S.P.O.-kanas, 627 Dist.-Puri 5 Sri Sarbeswar Jena Ex SI of Schools At.-Kanas P.S.P.O.-kanas, 2645 Dist.-Puri 6 Sri Dusmanta Ex. PEO At.-Kanas P.S.P.O.-kanas, 31911 Harichandan Dist.-Puri 7 Sri Gadadhar Dalei Ex. PEO At.-Kanas P.S.P.O.-kanas, 752 Dist.-Puri 8 Sri Subal Rout Ex. PEO At.-Kanas P.S.P.O.-kanas, 4261 Dist.-Puri 9 Sri Debaraj Behera Ex Boat Driver At.-Kanas P.S.P.O.-kanas, 125919 Dist.-Puri 10 Sri Baman Chandra Sahu Ex CEO At.-Kanas P.S.P.O.-kanas, 13803 Dist.-Puri 11 Sri Chakradhar Paikray Ex. PEO Now PEO at Gop 27868 P.S.,At.,P.O.-Gop,
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Dist-Puri 12 Sri Rama Chandra Ex. PEO At.-Kanas P.S.P.O.-kanas, 28633 Bhujabal Dist.-Puri
11.5 -
PARA: 12 LOSS OF STOCK & STORE
12.1 -
No cases of loss of stock and store was found during the current audit.
PARA: 13 AUDIT OF RECEIPTS
13.1 - Information regarding building plan approval if any under jurisdiction of P.S. area
As per Gazette Notification No. 940/dtd.27-05-2016, in the rural areas outside the jurisdiction of development authorities / regional improvement trusts / special planning authorities, for approval of building plans for built up areas exceeding 500 sqm. and / or G+2 buildings, applications for plan approval shall be received by the Panchayat Samiti and shall be forwarded to the concerned District Town Planning Unit for Technical sanction. After receipt of the technical sanction from the District Town Planning Unit, final approval will be issued by the Panchayat Samiti concerned. The P.S. concerned shall realise 1% of the project cost and sanction fees before issue of final approval. During the current audit, the files relating to the building plan approval if any was asked through objection memo. It was replied by the local authority that no cases of building plan approval application was received during the year.
PARA: 14 AUDIT OF EXPENDITURE
14.1 - Staff Position of the P.S.
As per guidelines issued vide letter No.4244/DLFA, Dt.18.05.2015, the staff position of the P.S. for the year 2016-17 is furnished below.
Sl. No. Particulars Sanctioned Strength Men in position Remarks I. General Establishment 1 BDO 1 1 2 Acct. Officer 1 1 3 H.C. 1 1 4 Sr. Clerk 3 2 5 Jr. Clerk 1 0 6. Peon 6 1 7. Night Watchman 1 0 8. Contractual Employee 0 0
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II. Works Establishment 1 AEE 1 1 2 JE 3 2 3 GPTA 2 2 4 Peon 0 0 5 Contractual employee, if any 0 0 III. IRDP Establishment 1 ABDO 1 1 2 PEOs 28 18 3 Peon 0 0 4 Contractual employee, if any 0 0 IV. GP Establishment 1 GPEO 1 0 2 Peon 0 0 3 Contractual employee, if any 0 0 V. Welfare Establishment 1 WEO 1 1 2 AWEO 0 0 3 Peon 0 0 4 Contractual employee, if any 0 0 VI. Social & Educational Organisation Establishment 1 SEO/ LSEO 1 1 2 Peon 0 0 3 Others VII. OLM/ NRLM 1 PA 1 1 2 Others VIII. MGNREGA 1 APO 1 1 2 MGNREGA Asst. 2 2 3 GPTA 4 GRS 28 16 IX. RWSS Statement 1 JE 1 1 X. Computer Programming & Maintenance 1 CP 1 1 2 ACP 1 1 3 Others
14.2 - Expenditure incurred without receipt of requisite Funds for the purpose.
On scrutiny of expenditures of CRF, IAY and OAP cash book for the year 2016-17 with reference to connected records, it was revealed that expenditures have been incurred without receipt of requisite allotment for that purpose, as per details given below. The receipt of funds with relevant files may be produced to audit for verification.
Sl No Name of The Cash Purpose of Expenditure Allotment available Expenditure Irregular Book / Grant Received Incurred Expenditure
1IAY Administrative Contingency (Purchase of Mobile 144000 220000 76000 Phones)
2IAY Administrative Contingency (Purchase of Forms and 0 55969 55969 stationary)
3Election 3 tier PR Election-2017 1473240 1597265 124025
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4OAP NFBS 633600 1320000 686400
2250840 3193234 942394 The above expenditure to the tune of Rs.942394.00 has been incurred beyond available funds during the year 2016-17 by the way of irregular diversion of funds in violation to the Govt. instructions laid down vide rule 6(1) and 10 of P.S.A.P. rules-2002. The irregular diversions made during the year needs clarification.
Objection memo issued on this score fetched no reply from the local authority. Hence the para stands and the total amount of Rs.942394.00 is held under objection till receipt of the requisite funds.
14.3 - Details of vouchers, utilisation, supported files wanting in support of expenditures booked in different cash books
On scrutiny of the expenditure transactions of different cash books it was noticed that in the following cases the details of vouchers,utilisation, supporting files other documents were not available for verification in support of the payments.
Sl. No. Name of the Vr. No./ date Particulars of Payment Amount Document wanting cash book
1CRF 6/3.11.16 Amount paid to the Secretaries of Flood Shelter 20900Relevant File, utilisation of Management and Maintenance Committee (FSMMC) funds, details of vouchers. {1.Khandahata and 3 others} towards mock drill
12PMS 1/17.10.16 Paid to HM, Jaguleipadar Nodal UPS towards PMS of SC,ST 31350Aquittance in support of students for 2014-15 utilisation wanting
Total 52250
In response to the objection memo issued on this score, the relevant file, details of vouchers and Utilisation in support of Mock drill for Rs.20900.00 produced at the time of Exit conference. The aquittance roll in support of PMS Scholarship will be produced to next audit. The reply of the local authority was not sufficient to serve the purpose of the objection. Hence the para stands and the amountof Rs.31350.00 is held under objection till production of requisite documents for verification.
14.4 - Inadmissible expenditure incurred towards work contingency deducted in work bills beyond available funds
On scrutiny of the paid vouchers of different cash books it was noticed that work contingency @0.5 % and @1% of the work bill has been deducted from the work bills during the year. The requisite Govt. order regarding deduction of work contingency was not available to audit for verification. As per the G.O. no.19878/dt.11.10.2006 of PR Deptt. relating to GGY scheme and as per Scheme guidelines /sanction orders of MPLAD,MLALAD,FDR, that under no circumstances prorota charges/supervision charges/ contingent charges are to be charged for execution of said scheme work by any executing agencies. On basis of the Govt. orders though W.C. has not been allowed to the executant, however deductions to this effect was made as per details given below. During the year 2016-17 it was noticed that work contingency was being deducted from different schemes resulting collection of an amount of Rs.421661.00 during the year. An amount of Rs.98097.00 was received from Govt. towards contingency purposes {MV-Rs.25000,Tel-Rs.7337,Electricity-Rs.57760,OC-Rs.8000). Against total availability of funds of Rs.519758.00, an amount of Rs.802044.00 was the expenditure under different contingency heads as per details given below. Therefore the excess expenditure to the tune of Rs.282286.00 beyond the fund availability is not admissible in audit and needs clarification. Further it was noticed that the head of account under WC was wrongly reflected in the cash book, resulting improper analysis. The work contingency was booked as expenditure for the purpose of purchase of computer spare parts, office stationary, Repair and maintenance of AC, expenses towards etc. The details of deduction and expenditure under WC in different scheme heads are detailed below.
Avialability of W.C. Out of deduction from work bills
Scheme WC AWC 43163 CRF 650
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CC ROAD 39453 GGY 257216 MPLAD 5500 MLALAD 7000 OWN RES 3100 RGPSA 1500 SDP 7890 SPF 5300 SFC 47789 TFC 2500 MDM 600 TOTAL 421661
Sl No. Vr. No. & Date Purpose Amount
IElecrticity Bills
118/31.5.16 Elecrticity Bills 13895
229/30.6.16 Elecrticity Bills 4053
336/20.7.16 Elecrticity Bills 5827
448/31.10.16 Elecrticity Bills 44237
555/28.11.16 Elecrticity Bills 21179
668/21.1.17 Elecrticity Bills 12266
771/23.2.17 Elecrticity Bills 3660
879/16.3.17 Elecrticity Bills 4012
Total 109129
II Telephone
117/17.5.16 Telephone bills 4539
237/22.7.16 Telephone bills 5324
340/12.9.16 Telephone bills 2013
447(1)/26.10.16 Telephone bills 3979
552(3)/28.11.16 Telephone bills 1150
663(1)/27.12.16 Telephone bills 1285
764/13.1.17 Telephone bills 1747
884/25.3.17 Telephone bills 1180
972/31.3.17 Telephone bills 1827
Total 23044
IIIMV
119/2.6.16 Fuel for Vehicle 32210
221/6.6.16 Fuel for Vehicle 7774
335/30.6.16 Fuel for Vehicle 10413
459/24.12.16 Fuel for Vehicle 34960
591/31.3.16 Fuel for Vehicle 41548
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692/31.3.16 Fuel for Vehicle 6022
7J-6/30.6.16 Vehicle Repair and maintenance 5000
828/30.6.16 Vehicle Repair and maintenance 870
927/30.6.16 Vehicle Repair and maintenance 11600
1033/30.6.16 Vehicle Repair and maintenance 2500
11J-7/6.10.16 Vehicle Repair and maintenance 11600
1289/30.3.16 Hire Charges of Vehicle 16000
13 Expenses made in Staff salary A/C 14155
Total 194652
IVPayment towards Office contingency,Wages
131/30.6.16 Office stationary and forms 29890
254/30.6.16 Office stationary and forms 23813
347(2)/26.10.16 Office stationary 3470
452(2(4)/26.10.16 Law Books 2368
556/28.11.16 Office stationary 5400
663(3)/29.12.16 Office stationary 800
767/20.1.17 Office stationary 210
873/28.2.17 Office stationary 20150
974/28.2.17 Office stationary 4250
1083/28.3.17 Office stationary 6331
1185/29.3.17 Office stationary 11601
1286/29.3.17 Office stationary 2100
1387/29.3.17 Office stationary 1805
1488/28.3.17 Office stationary 1760
1595/31.3.17 Office stationary 700
1696/31.3.17 Office stationary 7253
1797/31.3.17 Office stationary 2200
1898/31.3.17 Office stationary 4200
1999/31.3.17 Office stationary 300
20100/31.3.17 Office stationary 1512
21101/31.3.17 Office stationary 675
22102/31.3.17 Office stationary 2280
2320/3.6.16 Electrical Repair of Computer Section 2300
2432/30.6.16 Repair of AC 3800
2534/30.6.16 Electrical and Generator Repair 5928
2645/7.10.16 Repair of AC 8780
2752(1)/28.11.16 Repair of AC 2500
2866/18.1.17 Generator Repair 350
2925/24.6.16 Computer Repair and Maintenance 6000
3030/30.6.16 Computer Repair and Maintenance 53793
3141/20.9.16 Computer Repair and Maintenance 24150
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3290/23.2.17 Computer Repair and Maintenance 11970
33 Expenses made in Staff salary A/C 8000
3414/28.4.16 Wages to persons engaged in daily basis 18420
3516/13.5.16 Wages to persons engaged in daily basis 17760
3622/6.6.16 Wages to persons engaged in daily basis 17960
3738/2.8.16 Wages to persons engaged in daily basis 35720
3839/9.9.16 Wages to persons engaged in daily basis 18420
3944/6.10.16 Wages to persons engaged in daily basis 17760
4050/11.11.16 Wages to persons engaged in daily basis 17960
4160/24.12.16 Wages to persons engaged in daily basis 17760
4265/13.1.17 Wages to persons engaged in daily basis 18420
4369/15.2.17 Wages to persons engaged in daily basis 17960
4480/16.3.17 Wages to persons engaged in daily basis 16440
Total 475219
Grand Total (I to IV) 802044
Govt. Allotment received under different heads Electricity 57760 Telephone 7337 MV 25000 OC 8000 98097 Available amount deducted from work bills 421661 Total amount available for contingent expenses 519758 Irregular Expenditure beyond avialability of Funds 282286
Further it was noticed that expenditure incurred towards electricity dues, telephone charges was beyond available allotment and expenditure towards repair and maintenance of computers was at much higher side than the amount admissible under CFC grant. The payment of remuneration to persons (except the driver) engaged in daily basis without approval of the competent authority is not admissible. Further the amounts deducted towards work contingency in schemes like FDR, MPLAD,MLALAD, SDP,SPF in violation to Govt. orders is not admissible in audit. The abstract of inadmissible payment under work contingency is listed below.
Sl No Particulars Funds available Expenditure Inadmissible Expenditure Amount already suggested for Amount incurred beyond available fund recovery suggested for recovery in this para
Para No Amount 1Electricity 57760 109129 51369 14.8 44205 7164 2Telephone 7337 23044 15707 0 15707 3Fuel repair and maintence of There was no separate vehicle hired for supervision and monitoring of Rural housing work 0 vehicle for which the admissible expenditure is Rs.25000 per month( Hire charges-Rs.16000 and Fuel Rs.9000) out of IAY administrative contingency. The allottement under MV for 2016-17 was Rs.25000.00 and the expenses towards fuel, repair and maintenance of vehicle and wages to driver was Rs.271112( Fuel, repair and maintenance of vehicle-Rs.194652 + Wages- Rs.76460). Expenditure incurred beyond allotment was246112.00 met out of IAY adminstrative contingency.
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4Repair of AC 0 15080 15080 0 15080 5Repair and maintenancece of 20000 under 95913 75913 0 75913 Computer CFC
6Wages to persons on daily 0 138120 138120 0 138120 basis (excluding driver)
7Inadmissible deduction of 26340 W.C. In CRF, MPLAD, MLALAD, SDP and SPF (650+ 5500+7000+7890+ 5300)
Total 278324 In response to the audit objection memo issued on this score, it was replied by the local authority that "the allotment under contingency head was very minimum in order to maintain the day to day office expenses, therefore W.C. was being deducted from work bills in order to maintain the day to day administrative office expenses. However the suggestion of audit will be taken care of for proper analysis of receipts under W.C. and expenditure under W.C. will be regulated within availability of funds". Though the reply of the local authority was partly convincing, however due to lapses in the part of the P.S. officials, this is a common phenomenon in each year, despite audit objection raised on this score. Hence the para stands and an amount of Rs. 560610.00 is kept under objection for expenditure beyond available funds (Rs.282286.00) and inadmissible expenditure beyond authority of Rs.278324.00 is suggested for recovery as per details furnished above. The following persons are considered responsible for the inadmissible expenses for work contingency during the year under audit.
1. Sri Satyapira Behera,C.P. for wrong posting of different contingency expenditures under scheme heads and other heads, resulting wrong analysis and wrong generation of the PRIASOFT report which is the primary basis of expenditure management of the P.S.
2. Sri Laxmidhar Bharati, Ex. H.C. cum Accountant for lapses in verification of the bills as accountant, sending those to the authority for passed for payment without ensuring and watching the fund position towards the Work contingency.
3. Sri Lalit Mohan Bariha, Accounts Officer for lapses in verification of fund position and not ensuring the maintenance of deduction register.
4. Sri Saroj Kumar Dutta, Ex. BDO for lapses in passing the bill without query the fund position during his incumbency.
5. Smt. Prativa Sahoo, BDO for lapses in passing the bill without query the fund position during his incumbency.
Responsible Person for this paragraph
Slno Name Designation Adress Amount(In Rs:) 1 Smt Prativa Sahu BDO At.-Kanas 55664 P.S.,P.O.-Kanas, Dist.-Puri 2 Sri Saroj Kumar Dutta Ex BDO Now BDO at Dhenkanal 55665 Sadar P.S.,At.P.O.-Dhenkanal ,Dist.-Dhenkanal 3 Sri Satyapira Behera Computer Programmer At.-Kanas 55665 P.S.P.O.-Kanas,Dist-Puri 4 Sri Lalit Mohan Bariha Accounts officer At.-Kanas 55665 P.S.P.O.-Kanas,Dist-Puri 5 Sri Laxmidhar Bharati Ex. H.C. At.-Kanas 55665 P.S.P.O.-Kanas,Dist-Puri
14.5 - Irregular payment of Chartered Accountant fee without fulfilment of criteria fixed by the govt. and Production of file and other requisite records in support of payment during the year.
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On scrutiny of the paid vouchers of CFC cash book with reference to available records, it was noticed that an amount of Rs 180000.00 has been paid to M/S P.K. Sahoo and Co., CA firm towards payment for maintenance of GP accounts. For which year the payment was made was not found from the voucher. The concerned file and generated Audit reports may be produced to audit for scrutiny. Further it was noticed that all the criteria prescribed by the govt for maintenance of GP accounts by CA firms has not been fulfilled, against which the payment to concerned firm was released. As per G.O. no. 1977/ PR dtd 25.01.11 the funds sanctioned out of TFC grant should be utilised for maintenance of GP accounts by the CA firms as the audit is being conducted by Local Fund Audit Organisation. Again as per G.O. no. 4309/PR dtd 11.02.13 the following criteria should be fulfilled by the CA firms before release of total payment. (i) The CA firm/ members shall visit the GP once in a month. (ii) 100% verification of entries of all vouchers. (iii) Details of analysis of un-adjusted advances. (iv) List of work executed. (v) List of asset created. (vi) List of incomplete works. (vii) Conducting all bank reconciliation. (viii) Preparation of report in data base format-8 and model accounting format-8 in monthly basis along with web hosting of the same in National Panchayat Portal by 10th of every month. 8 nos of Data Base Formats Format 1 – Consolidated financial progress of funds from all sources, Format 2 – Profile of income from own sources (Tax receipt), Format 3 – Profile of income from own sources (Non-Tax & Capital receipt), Format 4 – Details of Revenue Receipts, Format 5 – Details of expenditure,
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Format 6 – Summary of Revenue expenditure, Format 7 – Physical progress of funds allocated by CFC/ SFC, Format 8 – Share of revenue transfer to PRIs in state revenue expenditure. 8 nos of Model Accounting Formats Format 1 – Monthly annual receipt & payment account, Format 2 – Consolidated abstract, Format 3 – Monthly reconciliation statement, Format 4 – Statement of Receivables & Payables, Format 5 – Register of immovable property, Format 6 – Register of movable property, Format 7 – Inventory register, Format 8 – Register of Demand, Collection & Balance. (ix)Certificate regarding correctness of account. On scrutiny of some of the CA firm reports it was noticed that all the requisite formats are not being maintained by the CA firms. The CA firms do not prepare the monthly accounts by visiting at least once in every month. Rather, they prepare their programmes for maintenance of accounts of 3 to 4 GPs in a single day. So deviation in the criteria fixed by the Govt need attention of the higher officials before release of full payment to a particular CA firm. Clarification of the local authority in this regard was not furnished. In response to the objection memo issued on this score it was replied by the local authority that the section in charge, i.e. GPEO was already instructed to produce the relevant documents. The reply of the local authority was not sufficient to serve the purpose of the objection. Hence the para stands and the payment of CA fees amounting Rs.180000.00 without fulfilling of the criteria was treated as irregular and the CA firms may be instructed to submit the requisite formats against the payment made to them. Till then the payment of Rs.180000.00 is kept under objection.
14.6 - Irregular and inadmissible purchase of stationary items without observance of due procedure
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As per rule 67 (i) of OPSAP rules 2002, purchases of store must be made in a economical manner in accordance with specific requirement. Purchases should not be made in fragmented manner so as to avoid the tender formalities. Further, as per Rule 68 (2)(b) of OPSAP rules 2002 no purchase order shall be placed for materials of any category unless 90% of the total materials available in the previous quarter is fully exhausted.
However, on scrutiny of the paid vouchers of different cash books and related files regarding purchases of office stationary and computer consumable the following irregularities have been noticed which clearly violates the govt instructions which need to be clarified.
(i) The purchases have been made in fragmented manner. In most cases the bill amounts were less than Rs 50000.00. This creates an impression that to avoid quotation process such type of transaction have been made.
(ii) Though the total annual purchases towards office stationary, computer consumables, repair and maintenance of computers exceeds Rs 200000.00 during the year under audit, there should be Quotation among the registered firms and the Quotation formalities should be initiated with an open advertisement in half yearly or annual basis. The physical verification of stock has not been carried over once in every six months.
(iii) The in-charge employee of different sections not placed their indents before the cashier in order to access the actual requirement of stationary to be purchased for a particular period.
(iv) In some cases the purchases were made directly without due processing in the file and orders of the authority. This creates suspicion regarding actual purchase of the material on need basis.
(v) In some cases the payments to the supplier was made after 6 to 10 months gap, the reasons of which was beyond the understanding of audit.
(vi)The maintenance of the stock register was poor as in some cases the issues of stock were not duly acknowledged by the receiving official.
The details of the stationary items purchased during the year under audit is furnished below.
Sl No. Vr. No. & Date Purpose Amount I. P.S. Misc Cash Book
131/30.6.16 Office stationary and forms 29890
254/30.6.16 Office stationary and forms 23813
347(2)/26.10.16 Office stationary and forms 3470
473/28.2.17 Office stationary and forms 20150
596/31.3.17 Office stationary and forms 7253
625/24.6.16 Computer Repair and Maintenance 6000
730/30.6.16 Computer Repair and Maintenance 53793
841/20.9.16 Computer Repair and Maintenance 24150
990/23.2.17 Computer Repair and Maintenance 11970
II. IAY Cash Book
112/2.6.16 Computer Repair and Maintenance 26969
254/22.9.16 Office stationary and forms 29000
III. Staff Salary Cash Book 8000
Total 244458
In response to the objection memo issued on this score it was replied by the local authority that the suggestion of audit will be taken care of in future. So the local authority was advised to adhere to Govt. G.O. for purchase of stationary items. The para stands and the irregular purchase of stationary items without fulfilling due formalities amounting Rs.244458.00 is kept under objection.
14.7 - Non-realization of IT from the Suppliers at source from the purchases made through Quotations without any IT clearance
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On scrutiny of the paid vouchers of GGY, IAY and SFC cash book for the year 2016-17, it was revealed that, payment for CC TV camera, Mobile Phones and Godrej Optimizer was made to different agencies through quotation as per details given below. As per the rules of the Quotation, the successful bidder has to submit the VAT clearance and IT clearance certificate before award of the quotation and tender. As per Sec.194(c) and instructions issued from IT Deptt., w.e.f.01.07.2010, 2% of IT was to be deducted from the supplier if the bill amount exceeds Rs.30000.00 for a single case and Rs.75000.00 per aggregate payments per annum. However in the following cases though the successful bidders submit the VAT clearance certificate, the requisite IT clearance certificate was not submitted by them. Therefore in absence of the IT clearance certificate, IT amount should have deducted from the bill. But due to non deduction of the same, excess payment to the tune of Rs.13407.00 towards IT as per details given below, needs clarification. Sl Name ofVr No. andParticulars Name of the Gross Non No the Date Firm Bill deductio Cash n of IT Book 1GGY 236/31.3.1Supply and Installation Easy Solution, 95561 1911 7 of CC TV Camera BBSR 2IAY 84/27.12.1Mobile Smart Airmax,Puri 220000 4400 6 phones,22 nos 3Own 30/30.6.16Computer Easy Solution, 53793 1076 Res. consumables BBSR 4SFC 9/17.6.16 Godredj Optimizer 4S Installation, 301000 6020 Drive BBSR Total 13407 In response to the objection memo issued on this score it was replied by the local authority that "the supplier will be asked to submit the IT clearance certificate, else the amount will be deducted in future purchases."Hence the Para stands and till effective recovery of the IT amount the following officials are considered responsible. 1. Sri Laxmidhar Bharati, Ex. H.C. cum Accountant for lapses in verification of the bills as accountant, ignoring the vital aspect of IT deduction before placing before authority. 2. Sri Lalit Mohan Bariha, Accounts Officer for lapses in verification of the bills as A.O., ignoring the vital aspect of IT deduction before placing before authority.
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3. Sri Saroj Kumar Dutta, Ex. BDO for lapses in passing the bill without verifying the admissibility of the payment during his incumbency. 4. Smt. Prativa Sahoo, BDO for lapses in passing the bill verifying the admissibility of the payment during her incumbency.
14.8 - Inadmissible Payment of energy charges of P.S. office by the way of irrational exhibition of units by CESU
On scrutiny of the paid vouchers towards payment of energy charges of P.S. office of Own Resources cum P.S. Misc cash book for the year 2016-17, it was noticed that due to lack of supervision & verification by the PS staff, exhibition of unit consumption of energy of the P.S. for the month of July-2016 and October-2016 was irrationally high resulting excess payment as per details given below. From the electric bill it was revealed that The meter reading was taken on actual basis throughout the year. The average monthly consumption of electricity of the P.S. for all the months except July-2016 and October-2016 was in between 400 to 800 units. However the units shown for the month of July-2016 was 5574 units and for the month of October-2016 was 2367 units on basis of which electricity dues were paid. As the maximum unit of consumption was 813 for the month of -December-2016, the meter reading for the month of July-2016 and October-2016, creates suspicion regarding either irrational use of P.S. electricity connection for other purpose, or the reading of CESU may be wrong. In case of abnormal variation in metre reading & billing amount the fact should immediately be reported to CESU for further action. It is the duty of the P.S. officials in charge of accounts and payments to watch the bill properly, so far as consumption of electricity is concerned. In case of operational failure of the Electric Meter or any other electrical appliances the same may be rectified in order to reduce the liability of Govt. in various aspects. Due to lapses in the part of the officials handling accounting and involved in the process of Payment an amount of Rs.44205.00 paid to CESU is not admissible in audit and needs clarification.
Month Electricity units for which Payment made Units Admissible Excess Units Unit Rate Inadmissible Payment
Jul-16 5574 813 4761 7 33327 Oct-16 2367 813 1554 7 10878 Total 44205 In response to the objection memo issued on this score it was replied by the local authority that "the CESU supplier will be asked to submit the basis of billing for above two months". The reply of the local authority does not provide the complete answer to the raised objection. Therefore the Para stands and till effective recovery adjustment of the inadmissible cum irrational payment made on this score, for which the following officials are considered responsible.
1. Sri Biren Mohanty, Cashier for lapses in proper verification of the bill before placing the bill for payment before higher officials.
2. Sri Laxmidhar Bharati, Ex. H.C. cum Accountant for lapses in verification of the bills as accountant, ignoring the genuineness of the payment before placing before authority.
3. Sri Lalit Mohan Bariha, Accounts Officer for lapses in verification of the bills as A.O., ignoring the genuineness and admissibility of the payment before placing before authority.
4. Smt. Prativa Sahoo, BDO for lapses in passing the bill verifying the admissibility of the payment during her incumbency.
Responsible Person for this paragraph
Slno Name Designation Adress Amount(In Rs:) 1 Smt Prativa Sahu BDO At.-Kanas 11051 P.S.,P.O.-Kanas, Dist.-Puri 2 Sri Biren Mohanty Cashier At.-Kanas 11052 P.S.P.O.-Kanas,Dist-Puri 3 Sri Lalit Mohan Bariha Accounts officer At.-Kanas 11051 P.S.P.O.-Kanas,Dist-Puri 4 Sri Laxmidhar Bharati Ex. H.C. At.-Kanas 11051 P.S.P.O.-Kanas,Dist-Puri
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14.9 - Non deduction of labour cess from the work bill resulting excess payment
On scrutiny of the expenditure transactions of SFC cash book it was noticed that an amount of Rs.104708.00 was paid to Sri Pratap Ranjan Mohanty, JE towards Repair of P.S. boundary wall vide Vr. No.-38/Dt.31.01.2017. Labour Cess due for deduction against the above voucher was Rs.1047.00. However due to non deduction of the same an amount of Rs.1047.00 was paid in excess to Sri Mohanty, JE, which needs recovery.
The local authority admitted the recovery in response to the objection memo issued on this score. Hence the Para stands and till effective recovery of the labour cess amount the following officials are considered responsible.
1. Sri Sri Laxmidhar Bharati, Ex. H.C. cum Accountant for lapses in verification of the bill as accountant before moving to the authority for final payment.
2. Sri Pratap Ranjan Mohanty, Ex JE for lapses in ignoring the deduction of Labour Cess during preparation of the work bill.
3. Sri Lalit Mohan Bariha, Accounts Officer for lapses in verification of the bills as A.O., ignoring the genuineness of deduction of labour cess against the work bill before placing before authority.
4. Smt. Prativa Sahoo, BDO for lapses in passing the bill verifying the admissibility of the payment during her incumbency.
14.10 - Irregular Purchase of CC TV Camera out of GGY Interest money
As per G.O. No.18227/PR,dt.28.4.2008 & 34166/PR,dt.27.11.2010, 13972/PR, dt.17.5.13(GGY Guidelines ) relating to implementation of developmental works, specific emphasis has been given for construction of cement concrete roads of durable nature under above mentioned scheme, besides additional works like rural electrification, renovation/excavation of village tanks, strengthening of embankments with turffing and stone pitching etc have been provided in GGY Scheme. The brief slogan of the G.G.Y. was “Sadak, Bijili &Pani.”Similarly as per guidelines of GGY the interest money accrued in a respective scheme should be utilised as per the guidelines of that Scheme only. However in violation of the above Govt. instruction, an amount of Rs.95591.00 was paid to Easy Solution, BBSR vide Vr. No.236/ 31.3.17 for Supply and Installation of CC TV Camera inside Block office premises. So the expenditure is quite irregular so far as the Govt. guidelines are concerned, which may be clarified to audit.The amount was returned back to GGY Funds from Own resources vide Payment voucher No.-90/22.08.2017. This has been verified at the time of Exit conference and the Para dropped.
14.11 - Excess and Inadmissible Payment of Royalty to Tahasildar, Kanas than the amount collected in the work bills resulting loss of Bank Interest for years together
On scrutiny of the Previous A.R., different subsidiary cash books and other relevant records it was revealed that by wrong accounting (Wrong posting of Account heads by C.P. in the Cash books), the position of payment of Royalty was shown to be inflated in the trail balance report generated on basis of which the Govt. dues were paid. From the Last A.R. it was noticed that an amount of Rs.1769581.00 was paid in excess towards royalty than the collection amount as on 01.04.2016. During the year 2016-17 an amount of Rs.4457180.00 was paid towards Royalty, against collection amount of Rs.1931481.00 from work bills of different schemes. So there was excess payment of Royalty of Rs. 4295280.00 {Rs.2525699-for 2016-17 and Rs.1769581 Prior to 01.04.16}. By excess deposit of such huge amount from the available funds, the P.S. has sustained a loss of Rs.212270.00 towards bank interest, it the amount was kept with P.S. There was no need to pay royalty for the year 2017-18, and 2018-19 . After due calculation during the year 2018-19, Royalty may be paid after recoupment of the excess amount already paid. The details of receipt and payment of Royalty for the year 2016-17 is furnished below.
Receipt Payment
Scheme Royalty Vr No &Date Royalty
AWC 13348031/28.2.17 416967
CRF 12597/28.2.17 7412
CC ROAD 13798729/28.2.17 694842
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GGY 1017835222/9.3.17 1611956
MPLAD 13708648/28.2.17 315906
MLALAD 17748260/28.2.17 675305
OWN RES 1025175/28.2.17 47628
RGPSA 3525 0
SDP 4294517/9.3.17 89887
SPF 2921715/28.2.17 155354
SFC 23013141/9.3.17 431584
TFC 6308 0
MDM 397528.2.17 10339
TOTAL 1931481 4457180
Period Excess Paid amount towards Royalty Loss of Interest due to encroachment of P.S. fund
Period Amount Prior to 16-17 1769581 01.04.16 to 31.03.18 (2Yrs) 123871 During 16-17 2525699 01.04.17 to 31.03.18 (1 Yr) 88399 Total 212270 In response to the audit objection memo issued on this score, it was replied by the local authority that "as per suggestion of audit the C.P. will be instructed o book the expenditure heads properly in the PRIASOFT Cash book. On basis of the report generated and after proper verification the payment will be made. No Royalty payment will be made till 31.03.2019 till recoupment of the excess payment made on this score." Though the reply of the local authority was partly convincing, however due to lapses in the part of the P.S. officials, this is a common phenomenon in each year, despite audit objection raised on this score. Hence the Para stands, the total excess amount paid towards Royalty head amounting Rs.4457180.00 is kept under objection till recoupment and an amount of Rs.212270.00 is suggested for recovery for loss of P.S. fund as per the narration furnished above. The following persons are considered responsible for the loss of interest of P.S. fund due to excess payment of Royalty.
1. Sri Satyapira Behera,C.P. for wrong posting of payments towards royalty for years together under scheme heads and other heads, resulting wrong analysis and wrong generation of the PRIASOFT report which is the primary basis of expenditure management of the P.S.
2. Sri Biren Mohanty, Cashier for lapses in maintenance of deduction register and improper verification of the amount received and payments due for royalty before placing the same for payment before higher officials.
3. Sri Laxmidhar Bharati, Ex. H.C. cum Accountant for lapses in verification amount received and payments due for royalty before placing the same for payment before higher officials and also lapses for ensuring and watching the fund position of Royalty.
4. Sri Lalit Mohan Bariha, Accounts Officer for lapses in verification of fund position and not ensuring the maintenance of deduction register.
5. Sri Saroj Kumar Dutta, Ex. BDO for lapses in passing the bill without query the fund position during his incumbency.
6. Smt. Prativa Sahoo, BDO for lapses in passing the bill without query the fund position during his incumbency.
Responsible Person for this paragraph
Slno Name Designation Adress Amount(In Rs:) 1 Smt Prativa Sahu BDO At.-Kanas 17680 P.S.,P.O.-Kanas, Dist.-Puri 2 Sri Saroj Kumar Dutta Ex BDO Now BDO at Dhenkanal 24774 Sadar P.S.,At.P.O.-Dhenkanal ,Dist.-Dhenkanal 3 Sri Biren Mohanty Cashier At.-Kanas 42454 P.S.P.O.-Kanas,Dist-Puri 4 Sri Biren Mohanty Cashier At.-Kanas 42454 P.S.P.O.-Kanas,Dist-Puri
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5 Sri Lalit Mohan Bariha Accounts officer At.-Kanas 42454 P.S.P.O.-Kanas,Dist-Puri 6 Sri Laxmidhar Bharati Ex. H.C. At.-Kanas 42454 P.S.P.O.-Kanas,Dist-Puri
14.12 - Acknowledgment wanting in support of payment of Labour Cess for the year 2016-17
During the current audit it was noticed that an amount of Rs.1766576.00 as per details given below has been paid towards deposit of Labour Cess during the year 2016-17 to Odisha Building and other construction worker's welfare board, Bhubaneswar. The acknowledgement receipt from the authority in receipt of the same was not produced to audit for verification.
Scheme Vr No &Date L.Cess
AWC 30/28.2.17 194022
CRF 8/28.2.17 351553
CC ROAD 28/28.2.17 245463
GGY 223/9.3.17 484470
MPLAD 49/28.2.17 105816
MLALAD 59/28.2.17 101965
OWN RES 61/28.2.17 22231
SDP 18/9.3.17 26514
SPF 16/28.2.17 41320
SFC 42/9.3.17 190822
MDM 28.2.17 2400
TOTAL 1766576
In response to the objection memo issued on this score it was replied by the local authority that "the same will be produced at the time of exit conference". Therefore the Para stands and the amount of Rs.1766576.00 is kept under objection till production of the acknowledgement of the payee against payment of labour cess.
14.13 - Acknowledgment wanting in support of payment of Labour Cess and VAT for the year 2015-16 vide para 14.10 of the A.R. No.- No.264994/2016-17-Puri
As per Para No.14.10 of the last A.R., an amount of Rs.873385.00 as per details given below has been paid towards deposit of Labour Cess and VAT. The acknowledgement receipt from the authority in receipt of the same was not produced to the last audit for verification. The same need to be produced to the current audit for verification.
Sl No. Name of the Cash Book Voucher No. And Date Cheque No. Particulars Amount
1MP LAD p-46/31.3.16 521950Deposit of VAT 2196 2MP LAD p-47/31.3.16 521951Deposit of L.Cess 4540
3MLA LAD p-59/31.3.16 748178Deposit of VAT 7235 4MLA LAD p-60/31.3.16 748179Deposit of L.Cess 11350
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5SDPF p-20/22.3.16 766429Deposit of VAT 778 6SDPF p-21/22.3.16 766430Deposit of L.Cess 1000 7AWC p-81/31.3.16 167270Deposit of VAT 16088 8AWC p-82/31.3.16 167271Deposit of L.Cess 29538
9THFC p-54/31.3.16 332363Deposit of VAT 3261 10THFC p-55/31.3.16 332364Deposit of L.Cess 3500
11MDM p-10/22.3.16 169383Deposit of VAT 813 12MDM p-11/22.3.16 169339Deposit of L.Cess 1200 13SPF p-22/31.3.16 8819Deposit of VAT 1850 14SPF p-23/31.3.16 8820Deposit of L.Cess 3000 15CRF p-18/22.3.16 435822Deposit of VAT 721 16CRF p-19/22.3.16 435823Deposit of L.Cess 72872 17MISC p-4/6.4.15 435917Deposit of L.Cess 578139 18CCR p-80/31.3.16 522226Deposit of VAT 60056 19CCR p-81/31.3.16 522228Deposit of L.Cess 75248 Total 873385
In response to the objection memo issued on this score it was replied by the local authority that "the same will be produced at the time of exit conference". Therefore the Para stands and the amount of Rs.873385.00 is kept under objection till production of the acknowledgement of the payee against payment of labour cess.
14.14 - Non-production of Vouchers & bills in respect of IAY payments which were not produced to last audit.
As per Para No.14.15 of the last A.R, an amount of Rs.17854559/- has been paid to the beneficiaries towards construction of IAY house as per the details given below. But in support of the payment made thereof no supporting bills could be made available to previous audit for verification rather only red (PRIASOFT) vouchers along with payment schedule is available. Without supporting bills it is not possible to ascertain the actual payment made to the beneficiary. Hence, suitable steps may be taken for production of the same at the earliest to the present audit. Sl No Vr.No/date Paid to whom Purpose Amount
1p-34/13.10.1 Charan Sahoo & 27 Constn. Of IAY 725000 5 House. 2p-35/13.10.1 Pramila Barik & 60 Constn. Of IAY 2161000 5 House. 3p-42/30.10.1 Kelu Chara Pradhan & 68 Constn. Of IAY 1110000 5 House. 4p-43/30.10.1 Kumari Harichandan Constn. Of IAY 264000
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5 House. 5p-45/9.11.15 Ramani Bewa & 9 Constn. Of IAY 675000 House. 6p-46/9.11.15 Gunduri Parida & 9 others Constn. Of IAY 410000 House. 7p-47/13.11.1 Jayanti Sikari & 6 others Constn. Of IAY 135000 5 House. 8p-48/13.11.1 Krushna Ch. Parida & 50 Constn. Of IAY 1157000 5 others House. 9p-50/19.11.1 Subash Ch.Bhujabala & 6 Constn. Of IAY 163000 5 others House. 10p-51/19.11.1 Pramod Ku.Behera Constn. Of IAY 17000 5 House. 11p-53/21.11.1 Kuntala Bhoi & 20 others Constn. Of IAY 272000 5 House. 12p-54/21.11.1 Manorama Mohapatra & 5 Constn. Of IAY 110000 5 others House. 13p-58/8.12.15 Bidyadhara Pradhan & 14 Constn. Of IAY 272000 others House. 14p-59/8.12.15 Rasana Routray & 64 others Constn. Of IAY 1015760 House. 15p-61/9.12.15 Bhagirathi Behera & 20 others Constn. Of IAY 251000 House. 16p-67/16.12.1 Paandab Swain & 3 others Constn. Of IAY 68000 5 House. 17p-102/8.2.16 Tikina Bhoi & 64 others Constn. Of IAY 1417000 House. 18p-103/8.2.16 Jhuna Nayak & 6 others Constn. Of IAY 285000 House. 19p-104/16.2.1 Anjana Pradhan & 9 others Constn. Of IAY 245000 6 House. 20p-105/23.2.1 K.Behera & 40 others Constn. Of IAY 566450 6 House. 21p-106/23.2.1 Srimati Behera & 10 others Constn. Of IAY 118000 6 House. 22p-127/31.3.1 Bharti Dei & others Constn. Of IAY 282000 6 House. 23p-128/31.3.1 Sobhabati Jena & others Constn. Of IAY 52000 6 House.
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24p-131/31.3.1 Biswanath Maharana & others Constn. Of IAY 587000 6 House. 25p-132/31.3.1 Bimala Mallick & 23 others Constn. Of IAY 308000 6 House. 26p-149/31.3.1 Harihara Prdhan & 23 others p-150/31.3.16 1526262 6 27p-150/31.3.1 Gouri Bhujabala & 29 others Constn. Of IAY 470000 6 House. 28p-151/31.3.1 Sajani Bhoi & others Constn. Of IAY 55000 6 House. 29p-152/31.3.1 Malati Barik & 22 others Constn. Of IAY 404000 6 House. 30p-174/31.3.1 - Constn. Of IAY 1012000 6 House. 31p-175/31.3.1 - Constn. Of IAY 823000 6 House. 32p-201/31.3.1 - Constn. Of IAY 70000 6 House. 33p-202/31.3.1 - Constn. Of IAY 828087 6 House. Total 17854559 In response to the objection memo issued on this score it was replied by the local authority that "the same was produced ". But till the close of audit the above vouchers were not available for verification. Therefore the Para stands and the amount of Rs.17854559.00 is kept under objection till production of the requisite vouchers against IAY payment.
PARA: 15 AUDIT ON WORKS
15.1 - Inadmissible payment towards non utilisation of excavated available earth for filling of the vacant space between the CC Road and guard wall and Provision of extra height and extra length of the guard wall
Name of the Work- Const of CC road at Kadali Danda, G.P.- Dokanda, Scheme- CC Road, C.R.No.-1621/2015-16, Name of the Executant - Sri Bhagirathi Behera, Name of the JE - Sri Sisir Sekhar Nayak, E.C.- Rs 317038, Vr. No. & Date- 19/02.08.16, Amount-Rs 317038, M.B.- 284/14-15, Page-76 to 81.
On scrutiny of the above work case record with connected MBs it was noticed that by non utilisation of excavated available earth for filling of the vacant space between the CC Road and guard wall and Provision of extra height and extra length of the guard wall excess payment has been made as per following details.
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(I).Non utilisation of excavated available earth for filling of the vacant space between the CC Road and guard wall
On scrutiny of the above case record with connected MB it was noticed that, the CC Road was constructed for 75 ft length with guard wall on both side of the road. The vacant space between the guard wall and the CC Road was filled up by sand with following measurement. Left side- 1 x 75' x2'6'' x 3'=562.5 cft. Right side-1 x 80' x2'6'' x 4'6''=900 cft. Total sand shown for filling= 1462.5 cft = 41.38 cum. As there was available excavated earth of 26.31 cum on the work site, the same should be utilised and deducted from the collected sand for filling of the vacant space. Therefore the quantity of sand admissible for filling was (41.38-26.31)= 15.07 cum. Excess sand filling allowed=26.31 cum. Considering the unit cost of sand filling excluding royalty for Rs.409.61(437.05- 27.44) , the inadmissible payment made on this score was Rs.10776.00 needs recovery.
(II) Provision of extra height of guard wall
In the above case the width of the CC(1:3:6) with 4cm metal and CC(1:2:4) with 12mm chips are equal. The maximum height of the guard wall can be raised up to the height of the sub-base sand filling. So the height of the Guard wall in CC(1:3:6) admissible ={ depth of excavation of the trench below G.L. + height of sub-base sand filling on the road surface } – (depth of sand filling inside the trench).
Particulars of Work Left side Guard wall for length 75’ Right side Guard wall for length 80' On road Sub Base
Earth excavation 2' 2' No excavation
Sand filling 6'' 6'' 6''
Height of the guard wall admissible 2' 2'
Height of the guard wall allowed 3’6’’ 5'
Excess height allowed 1’6’’ 3'
Excess quantity of PCC(1:3:6) allowed 75 x 2'6'' x 1'6''= 281.25 = 7.95 cum 80 x 2'6'' x 3' =600 cft = 16.98cum
Unit Cost 3811.99 3811.99 Total inadmissible payment 30341 64728 95069
It would be seen from the above that two items that the left side & right side walls were constructed for unequal heights and also with an excess height of 1’6’’ and 3' respectively which is abnormal and unfeasible because the CC (1:3:6) &CC (1:2:4) on the entire width of the road including the wall areacannot be executed when both the walls are unequal height. In view of the above it is evident that the execution as shown is technically unsound and hence cost of excess execution of walls as allowed cannot be admitted in audit and as such the payment of Rs 95036.00 made on this score needs recovery.
(III) Provision of extra length of the right side guard wall
Further scrutiny of the work case record with connected MBs it was noticed that, the length the CC Road with left side guard wall was executed for 75 ft, where as the right side wall was allowed for 80 ft. So the extra length of right side guard wall for 5 ft was not admissible in audit and resulting excess quantity of earthwork in excavation, sand filling in the trench and excess quantity of CC (1:3:6) for of Rs.3418.00 as per details given below needs clarification.
Item of work Particulars of measurement Quantity in Cum unit rate Total
Earth work for trench 5' x 3' x 2' = 30 cft 0.849 105.26 89.37
Sand filling inside trench 5' x 3' x 6'' = 7.5 cft 0.21 437.05 91.78
Cut-off with CC (1:3:6) 5' x 3' x 2' = 30 cft 0.849 3811.99 3236.38
Total 3418 Hence the total inadmissible payment made in this work bill was Rs. 109230.00 (10776+95069+3418). After deduction of the excess work by the executant for Rs. 5199.00, the excess payment of Rs.104031.00 needs recovery.
In response to the audit objection statement, it was replied by the local authority that" Sri Sisir Sekhar Nayak, Ex. GPTA will be intimated to comply the audit objection before exit conference." The reply of the local authority does not serve the purpose of objection. Hence the Para stands and due to inadmissible execution the amount of Rs.104031.00 is suggested for recovery. Till effective recovery of the amount the following officials are considered responsible.
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1. Sri Sisir Sekhar Nayak, Ex. GPTA for lapses in the measurement and preparation of the work bill.
2. Sri Narayan Sethy, Ex. A.E. for technical approval of the estimate and check measurement of the work without verifying the admissibility of the components of the work bill.
Responsible Person for this paragraph
Slno Name Designation Adress Amount(In Rs:) 1 Sri Narayan Sethy Ex AE Now AE at Krushnaprasad 52015 P.S. At.P.o.-Krushnaprasad , Dist.-Puri 2 Sri Sisir Sekhar Nayak Ex GPTA Now at Jujhumara 52016 P.S.,At.P.O.-Jujhumara, Dist.Samalpur
15.2 - Inadmissible payment towards wrong measurement of the width of the road executed in different spans.
Name of the Work- Const of CC road from Bharat Maharathi house to Pabitra sahu house, G.P.- Kadua, Scheme- CC Road, C.R.No.-221/2016-17, Name of the Executant- Sri Pabitra Sahu, Name of the JE - Sri Sisir Sekhar Nayak, E.C.- Rs 317038, Vr. No. & Date- 19/02.08.16, Amount-Rs 317038, M.B.- 284/14-15, Page-76 to 81.
On scrutiny of the above work case record with connected MBs it was noticed that, 194 ft of CC road was constructed in 4 different spans(reaches) with following measurement.
1st reach- 46' x (13'+10')/2 x 4'' =174.57 cft
2nd reach-50' x (25'6'''+28')/2 x 4'' =441.37 cft
3rd reach- 43' x (28'+16')/2 x 4'' =312.18 cft
4th reach- 55' x (16'+8')/2 x 4'' =217.80 cft
As the total executed road was a continuous patch, the width of the end of one section (reach) of the road should be the width of the beginning of the next section(reach). However in the above case by way of exhibition of wrong measurement for the second section ( the width of the beginning of the 2nd section should be 10' instead of 25'6'') 127.87 cft of sand filling, CC(1:3:6) and CC(1:2:4) was allowed excess to the executant resulting excess payment of Rs.34707.00 as per details given below.
Measurement allowed for 2nd reach-50' x (25'6'''+28')/2 x 4'' =441.37 cft
Measurement admissible for 2nd reach-50' x (10'+28')/2 x 4'' =313.5 cft
Excess quantity allowed- 127.87 cft= 3.61 cum
Item of work Quantity in Cum unit rate Total
Sand filling inside trench 3.61 565.85 2042.72
CC (1:3:6) 3.61 3873.81 13984.45
CC (1:2:4) 3.61 5174.59 18680.27
Total 34707 Further scrutiny of the work case records with connected MBs it was noticed that, there was no cut-off wall/toe wall constructed in the CC Road. The purpose of the cut-off wall cum toe wall is to protect the sub base from seepage and also to provide strength to the road. Therefore without construction of the cut-off wall the sub base sand filling was no more protected and in this case the sand filling in the sub-base was admissible for a height of 2” or 5cm for filling of undulations, wheel track and levelling of the road base. In this case the sand filling allowed was 4''. The excess depth of sand filling and the cost involved towards excess quantity of sand filling so allowed amounting Rs 8727.00 as per details given below needs clarification.
Sand filling Sand filling Admissible (in cum) Excess (in cum) Unit Rate (excluding Royalty) Excess Payment Allowed in cum (565.85-27.44=538.41)
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32.42 16.21 16.21 538.41 8727 Hence the total inadmissible payment made in this work bill was Rs. 43434.00 (34707+8727). After deduction of the excess work by the executant for Rs. 774.00, the excess payment of Rs.42660.00 needs recovery.
In response to the audit objection statement, it was replied by the local authority that" Sri Sisir Sekhar Nayak, Ex. GPTA will be intimated to comply the audit objection before exit conference." The reply of the local authority does not serve the purpose of objection. Hence the Para stands and due to inadmissible execution the amount of Rs.42660.00 is suggested for recovery. Till effective recovery of the amount the following officials are considered responsible.
1. Sri Sisir Sekhar Nayak, Ex. GPTA for lapses in the measurement and preparation of the work bill.
2. Sri Narayan Sethy, Ex. A.E. for technical approval of the estimate and check measurement of the work without verifying the admissibility of the components of the work bill.
Responsible Person for this paragraph
Slno Name Designation Adress Amount(In Rs:) 1 Sri Sisir Sekhar Nayak Ex GPTA Now at Jujhumara 21330 P.S.,At.P.O.-Jujhumara, Dist.Samalpur 2 Sri Narayan Sethy Ex AE Now AE at Krushnaprasad 21330 P.S. At.P.o.-Krushnaprasad , Dist.-Puri
15.3 - . Inadmissible Payment towards provision of excess sand filling on the plinth sub base of the bathing step
On scrutiny of the following work case records with connected MBs it was revealed that, in the following cases bathing steps were executed, in which the sand filling in the plinth sub base was allowed for 3' and 2'6'' respectively. In any type of construction either with metal concrete or chips concrete the provision of the sub base sand filling varies from 4'' to 6'' which have sufficient load bearing capacity. In cases of bathing steps as the existing surface before execution comprised of slushy soil, so the upper coat of earth was to be removed and provision of sand filling in the plinth sub base may be done up to 1'. In specific cases where there was necessary for higher sand filling in the plinth sub base specified report with preliminary photograph of the site may be attached before preparation and approval of the estimate. However in the following cases without any preliminary report, photograph of the site before execution higher depth of sand filling was allowed which is not admissible in audit and excess payment made on this score as per details given below needs clarification. Sl. Particula Item Measur Measur Exce Exc Unit Inadmi Exc Recove Nors of of ement ement ss ess Rate ssible ess rable . Work Wor allowed admissi Quan (in (exclu Payme Wor Amoun k ble tity cum ding nt k t Allow ) Royalt
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ed in y) cft 1 Name of San 12' X 12' X 723.8 20.4 428.01 8768 300 5766 the d 30'2'' X 30'2'' X 4 8 2 Work- Fillin 3' = 1' = Const of g in 1085.76 361.92 Bathing the cft cft steps at plint tarapada h Kalijai sub Ghat, bas G.P.- e Badas, Scheme- GGY, C.R.No.- 1596/201 5-16, Executan t- Sri Umakant a Behera, JE -Sri Sisir Sekhar Nayak, E.C.- Rs 100000, Vr. No. & Date - 21/07.06. 16, Amount- Rs 100000, M.B.- 299/14-1 5, Page-
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41 to 47 2 Name of San 15'6'' X 15'6'' X 813.7 23.0 429.01 9880 570 4176 the d 35' X 35' X 1' 5 3 4 Work- Fillin 2'6'' = = 542.5 Const of g in 1356.25 cft Bathing the cft steps at plint Dayabhih h ar sub Nadituthabas , G.P.- e Gadasahi , Scheme- GGY, C.R.No.- 1559/201 5-16, Executan t- Sri Budhiba man Behera, JE -Sri Sisir Sekhar Nayak, E.C.- Rs 140000, Vr. No. & Date - 23/07.06. 16, Amount- Rs 140000, M.B.- 08/15-16, Page- 24
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to 29 Total 9942
In response to the audit objection statement, it was replied by the local authority that" Sri Sisir Sekhar Nayak, Ex. GPTA will be intimated to comply the audit objection before exit conference."An amount of Rs.4176.00 was recovered by the way of adjustment from SD payment vide GGY Vr. No.-139/22.12.2017. Hence the Para stands for the balance amount of Rs.5766.00 . Till effective recovery of the amount the following officials are considered responsible. 1. Sri Sisir Sekhar Nayak, Ex. GPTA for lapses in the measurement and preparation of the work bill. 2. Sri Narayan Sethy, Ex. A.E. for technical approval of the estimate and check measurement of the work without verifying the admissibility of the components of the work bill.
Responsible Person for this paragraph
Slno Name Designation Adress Amount(In Rs:) 1 Sri Sisir Sekhar Nayak Ex GPTA Now at Jujhumara 2883 P.S.,At.P.O.-Jujhumara, Dist.Samalpur 2 Sri Narayan Sethy Ex AE Now AE at Krushnaprasad 2883 P.S. At.P.o.-Krushnaprasad , Dist.-Puri
15.4 - Inadmissible payment towards Provision for extra height of the guard wall
Name of the Work- Const of CC road at Billapatna village, G.P.- Gadasahi, Scheme- GGY, C.R.No.-1561/2015-16, Name of the Executant - Sri Ajit Kumar Bhoi, Name of the JE - Sri Sisir Sekhar Nayak, E.C.- Rs 100000, Vr. No. & Date- 22/07.06.16, Amount-Rs 100000, M.B.- 8/15-16, Page-10 to 15.
On scrutiny of the above work case record with connected MBs it was noticed that by provision of extra height of the guard wall excess payment has been made as per following details. In the above case it was revealed that the guard wall was constructed up to the level of sub base metalling with CC(1:3:6) with 4cm metal, after that CC(1:2:4) with 12mm chips was executed for the entire road width. So the height of the Guard wall in CC(1:3:6) admissible ={ depth of excavation of the trench below G.L. + height of sub-base sand filling on the road surface+ thickness of the sub base metalling with CC(1:3:6) } – (depth of sand filling inside the trench).
Particulars of Work Both side Guard wall for length 35’ On road Sub Base
Earth excavation 2'6'' No excavation
Sand filling 6'' 6''
PCC(1:3:6) 4''
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Height of the guard wall admissible 2'10''
Height of the guard wall allowed (6''+ 3’8’’)=4'2''
Excess height allowed 1’4’’
Excess quantity of PCC(1:3:6) allowed 2 x 35' x 1'6'' x 1'4''= 139.65 = 3.95 cum
Unit Cost 3794.33 Total inadmissible payment 14995
It would be seen from the above that two items that both side walls were constructed for an excess height of 1’4’’ which is abnormal and unfeasible because the CC (1:2:4) on the entire width of the road including the wall areacannot be executed when both the walls are of higher height. In view of the above it is evident that the execution as shown is technically unsound and hence cost of excess execution of walls as allowed cannot be admitted in audit. After deduction of the excess work by the executant for Rs. 3945.00, the excess payment of Rs.11050.00 (14995-3945) needs clarification.
In response to the audit objection statement, it was replied by the local authority that" Sri Sisir Sekhar Nayak, Ex. GPTA will be intimated to comply the audit objection before exit conference." The reply of the local authority does not serve the purpose of objection. Hence the Para stands and due to inadmissible execution the amount of Rs.11050.00 is suggested for recovery. Till effective recovery of the amount the following officials are considered responsible.
1. Sri Sisir Sekhar Nayak, Ex. GPTA for lapses in the measurement and preparation of the work bill.
2. Sri Narayan Sethy, Ex. A.E. for technical approval of the estimate and check measurement of the work without verifying the admissibility of the components of the work bill.
Responsible Person for this paragraph
Slno Name Designation Adress Amount(In Rs:) 1 Sri Narayan Sethy Ex AE Now AE at Krushnaprasad 5525 P.S. At.P.o.-Krushnaprasad , Dist.-Puri 2 Sri Sisir Sekhar Nayak Ex GPTA Now at Jujhumara 5525 P.S.,At.P.O.-Jujhumara, Dist.Samalpur
15.5 - Inadmissible payment towards non utilisation of excavated available earth for filling of bottom part of the plinth of a Mandap Pindi
Name of the Work- Repair and renovation of Dolabedi at Kamarapur, G.P.- Gadasahi, Scheme- MLALAD, C.R.No.-1888/2015-16, Name of the Executant - Sri Nandakishore Sahoo, Name of the JE - Sri Sisir Sekhar Nayak, E.C.- Rs 100000, Vr. No. & Date- 37/26.10.16, Amount-Rs 100000, M.B.- 8/15-16, Page-78 to 84.
On scrutiny of the above case record with connected MB it was noticed that, a new construction of a Dola bedi (Mandap) was executed in the name of repair and renovation which clearly violates the Govt. instruction issued vide Lr. No. 13148/Dt.13.09.2005. Further it was revealed that the Dola Bedi was constructed with measurement of 18' x 13' x 4' = 936 cft= 26.48 cum. The total vacant space up to plinth was totally filled up by sand, rather the bottom portion should be filled up by the excavated available earth and then by filling sand. As there was available excavated earth of 16.09 cum on the work site, the same should be utilised and deducted from the collected sand for filling of the vacant space. Therefore the quantity of sand admissible for filling was (26.48-16.09)= 10.39 cum. Excess sand filling allowed=16.09 cum. Considering the unit cost of sand filling excluding royalty for Rs.464.81(492.25- 27.44) , the inadmissible payment made on this score was Rs.7478.00. After deduction of the excess work by the executant for Rs. 3160.00, the excess payment of Rs.4318.00 needs clarification.
In response to the audit objection statement, it was replied by the local authority that" Sri Sisir Sekhar Nayak, Ex. GPTA will be intimated to comply the audit objection before exit conference." The reply of the local authority does not serve the purpose of objection. Hence the Para stands and due to inadmissible execution the amount of Rs.4318.00 is suggested for recovery. Till effective recovery of the amount the following officials are considered responsible.
1. Sri Sisir Sekhar Nayak, Ex. GPTA for lapses in the measurement and preparation of the work bill.
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2. Sri Narayan Sethy, Ex. A.E. for technical approval of the estimate and check measurement of the work without verifying the admissibility of the components of the work bill.
Responsible Person for this paragraph
Slno Name Designation Adress Amount(In Rs:) 1 Sri Sisir Sekhar Nayak Ex GPTA Now at Jujhumara 2159 P.S.,At.P.O.-Jujhumara, Dist.Samalpur 2 Sri Narayan Sethy Ex AE Now AE at Krushnaprasad 2159 P.S. At.P.o.-Krushnaprasad , Dist.-Puri
15.6 - Inadmissible execution of boundary wall of religious institutions with PCC136 under MLALAD Scheme in violation of Govt. instruction.
Name of the Work- Repair and renovation of Narayani temple boundary wall at Sabalanga, G.P.- Dokanda, Scheme- MLALAD, C.R.No.-125/2016-17, Name of the Executant - Sri Dussasan Sahoo, Name of the JE - Sri Sisir Sekhar Nayak, E.C.- Rs 150000, Vr. No. & Date- 44/28.11.16, Amount-Rs 150000, M.B.- 8/15-16, Page-86 to 89.
On scrutiny of the above case record with connected MB it was noticed that, a new construction of a boundary wall of religious institutions with PCC(1:3:6)was executed in the name of repair and renovation which clearly violates the Govt. instruction issued vide Lr. No. 7170/Dt.08.05.2008. Further it was revealed that the boundary was constructed withPCC(1:3:6)withmeasurement of 80' x 4' 6''x 6'' = 180cft( 1st footing) and 80' x (4'+1'6'')/2 x 5'= 1100 cft(2nd Footing). Total execution of PCC(1:3:6) was 1280 cft= 36.22cum. the construction of the boundary wall for the second footing with PCC(1:3:6) is quite unreasonable, because structures like retaining wall/guard wall may be constructed with PCC(1:3:6) where there was possibility of wear and tear by running water, flooded water, where there was heavy load transfer towards the retaining wall constructed along the roads. In this case by execution of boundary wall of a temple, where there was no fear of wear and tear and no possibility of load bearing, such type of construction is not admissible rather the execution of the structure may be done with laterite stone masonry(LSM). Hence the amount paid towards the differential cost of Rs.714.10 per cum between PCC(1:3:6) (Rs. 3811.99)and LSM(1:6) (Rs.3097.89) for execution of the 2nd footing for 1100cft (31.13 cum) amounting Rs. 22229.00 is not admissible in audit. . After deduction of the excess work by the executant for Rs. 2587.00, the excess payment of Rs.19642.00 needs recovery.
In response to the audit objection statement, it was replied by the local authority that" Sri Sisir Sekhar Nayak, Ex. GPTA will be intimated to comply the audit objection before exit conference." The reply of the local authority does not serve the purpose of objection. Hence the Para stands and due to inadmissible execution the amount of Rs.19642.00 is suggested for recovery. Till effective recovery of the amount the following officials are considered responsible.
1. Sri Sisir Sekhar Nayak, Ex. GPTA for lapses in the measurement and preparation of the work bill in violation to Govt. instructions.
2. Sri Narayan Sethy, Ex. A.E. for technical approval of the estimate and check measurement of the work without verifying the admissibility of work in violation to Govt. instructions.
3. Sri Saroj Kumar Dutta, Ex. BDO for administrative approval of the Project in violation to Govt. instructions.
Responsible Person for this paragraph
Slno Name Designation Adress Amount(In Rs:) 1 Sri Sisir Sekhar Nayak Ex GPTA Now at Jujhumara 6548 P.S.,At.P.O.-Jujhumara, Dist.Samalpur 2 Sri Saroj Kumar Dutta Ex BDO Now BDO at Dhenkanal 6547 Sadar P.S.,At.P.O.-Dhenkanal ,Dist.-Dhenkanal 3 Sri Narayan Sethy Ex AE Now AE at Krushnaprasad 6547 P.S. At.P.o.-Krushnaprasad ,
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Dist.-Puri
15.7 - Inadmissible payment by the way of adaptation of higher cost towards fixing of floor tiles than Schedule of Rates
Name of the Work- Construction of Village Mandap at Bhatapada, G.P.- Kadua, Scheme- MLALAD, C.R.No.-1556/2015-16, Name of the Executant - Sri Kailash Ch. Sahoo, Name of the JE - Sri Sisir Sekhar Nayak, E.C.- Rs 100000, Vr. No. & Date- 03/07.05.16, Amount-Rs 100000, M.B.- 1/15-16, Page-1 to 3.
On scrutiny of the above case record with connected MB and Analysis & Schedule of Rates it was noticed that, an inadmissible payment of Rs 14082/- has been made because of not adopting the actual analysis towards fixing of floor tiles (i.e. revised analysis of rates for other building items 2012). The details are furnished below. Supplying, fitting and fixing vitrified tile in floor area of size 600mm x 600mm of approved make laid on 20 mm thick cement mortar(1:4) and filling joints with white cement of approved quality including cost of all materials, labour T&P etc. (as per the revised analysis of rates of other building materials 2012) (for new works only)
Unit Cost of fitting and fixing of Tiles a Material (Data for 10 Sqm) Quantity Unit Rate Total Cost of Tile 10Sqm 605 6050.00 Sand 0.21cum 353.6 74.26 Cement 0.744qtl 722.65 537.65 Cement for slurry 0.33qtl 722.65 238.47 White Cement 0.076qtl 1900 144.40 Total of (a) 7044.78 b Labour Mason Spl 2.16Nos 260 561.6 Mulia 2.16Nos 200 432 Total of (b) 993.6 Total of (a+b) 8038.38 Rate per Sqm 803.84
The details of excess Payment is given below.
Quantity Executed Unit Rate Allowed Unit Rate Admissible Excess Unit Rate Total Inadmissible Excess Work Recoverable Amount allowed Payment
41.61 1054.88 803.84 251.04 10446 4493 5953 In response to the audit objection statement, it was replied by the local authority that" Sri Sisir Sekhar Nayak, Ex. GPTA will be intimated to comply the audit objection before exit conference." The reply of the local authority does not serve the purpose of objection. Hence the Para stands and due to inadmissible execution the amount of Rs.5953.00 is suggested for recovery. Till effective recovery of the amount the following officials are considered responsible.
1. Sri Sisir Sekhar Nayak, Ex. GPTA for lapses in the preparation of the estimate and work bill without adherence to the analysis of rates prescribed by Govt..
2. Sri Narayan Sethy, Ex. A.E. for technical approval of the estimate and check measurement of the work without verifying the admissibility of rates analysis of rates prescribed by Govt.
3. Sri Laxmidhar Bharati, Ex H.C. Cum Accountant for checking of the bill and not ensuring the rate admissible for fitting and fixing of tiles allowed to the executant before passed for payment.
3. Sri Saroj Kumar Dutta, Ex. BDO for passed for payment of the bill and without verifying admissibility of rates for the components of the work bill.
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Responsible Person for this paragraph
Slno Name Designation Adress Amount(In Rs:) 1 Sri Laxmidhar Bharati Ex. H.C. At.-Kanas 1488 P.S.P.O.-Kanas,Dist-Puri 2 Sri Narayan Sethy Ex AE Now AE at Krushnaprasad 1488 P.S. At.P.o.-Krushnaprasad , Dist.-Puri 3 Sri Sisir Sekhar Nayak Ex GPTA Now at Jujhumara 1489 P.S.,At.P.O.-Jujhumara, Dist.Samalpur 4 Sri Saroj Kumar Dutta Ex BDO Now BDO at Dhenkanal 1488 Sadar P.S.,At.P.O.-Dhenkanal ,Dist.-Dhenkanal
15.8 - Excess Payment in work bill for Inadmissible provision of sand filling twice in F & P of the Executed AWC in two different bills
Name of the Work- Construction of AWC at Mardha Palli, G.P.- Gadasahi, Scheme- AWC, C.R.No.-944/2013-14, Name of the Executant/JE - Sri Sisir Sekhar Nayak, E.C.- Rs 500000, Date of Payment- 10.02.14, Amount- Rs.193744, Date of Payment- 20.11.14, Amount- Rs.248361, Date of Payment- 30.06.16, Amount- Rs.57895, Total-Rs.500000, M.B.- 205/11-12,, Page- 171-185, M.B.-275/14-15, Page-17-29, MB-08/15-16, Page-31 to 37.
On scrutiny of the above case record with connected MB, it was revealed that sand filling in the F&P for room, Veranda and kitchen Floor has been allowed to the executant in the 1st R/A, item No.-9 for 48.33 cum with unit cost of Rs.423.51 and total cost of Rs.20468.00. Filling of F&P is a preliminary work of a building and execution/payment of the same in the 1st R/A is justified. However after a gap of 1 and 1/2 years the executant was once again allowed an amount of Rs.15880.00 for 36.79 cum of sand filling in F & P for the same item of work which has been paid to him in the 1st R/A. The same could not be admissible in audit and after deduction of the excess work by the executant for Rs. 2759.00, the excess payment of Rs.13121.00 needs clarification.
In response to the audit objection statement, it was replied by the local authority that" Sri Sisir Sekhar Nayak, Ex. GPTA will be intimated to comply the audit objection before exit conference." The reply of the local authority does not serve the purpose of objection. Hence the Para stands and due to inadmissible execution the amount of Rs.13121.00 is suggested for recovery. Till effective recovery of the amount the following officials are considered responsible.
1. Sri Sisir Sekhar Nayak, Ex. GPTA for lapses wrong measurement and preparation work bill without adherence to the estimate and item of work allowed in the preceding bill.
2. Sri Narayan Sethy, Ex. A.E. for check measurement of the work without verifying the admissibility of sand filling allowed twice for the same space.
3. Sri Laxmidhar Bharati, Ex H.C. Cum Accountant for checking of the bill and not ensuring the admissibility of sand filling in the 2nd bill, which was provided in the first bill.
4. Sri Lalit Mohan Bariha, A.O. for not ensuring the admissibility of sand filling in the 2nd bill, which was provided in the first bill.
5. Sri Saroj Kumar Dutta, Ex. BDO for passed for payment of the bill and without verifying admissibility of the components of the work bill.
Responsible Person for this paragraph
Slno Name Designation Adress Amount(In Rs:) 1 Sri Lalit Mohan Bariha Accounts officer At.-Kanas 2624 P.S.P.O.-Kanas,Dist-Puri 2 Sri Laxmidhar Bharati Ex. H.C. At.-Kanas 2624 P.S.P.O.-Kanas,Dist-Puri 3 Sri Narayan Sethy Ex AE Now AE at Krushnaprasad 2624 P.S. At.P.o.-Krushnaprasad ,
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Dist.-Puri 4 Sri Saroj Kumar Dutta Ex BDO Now BDO at Dhenkanal 2624 Sadar P.S.,At.P.O.-Dhenkanal ,Dist.-Dhenkanal 5 Sri Sisir Sekhar Nayak Ex GPTA Now at Jujhumara 2625 P.S.,At.P.O.-Jujhumara, Dist.Samalpur
15.9 - Irregular and Inadmissible execution of MPLAD works in violation of Govt. Guidelines.
Name of the Work - Construction of Community hall at Kanarpur, G.P.- Gadasahi, C.R.NO :- 884/13-14 ,Scheme :-MPLAD, Executant- Sri Pramod Kumar Ranasingh, J.E. :- Sri Sisir Sekhar Nayak, E.C. :-Rs.100000, VR.- 7/07.06.16 - Rs.100000, MB no & Page :-08/15-16, Page-1 to 8, Administrative approval date- 27.11.13
On scrutiny of the above MPLAD work case record it was noticed that the following irregularities has been noticed.
1. The work has been executed after a gap of almost more than 2.5 years from the date of sanction of the project.
2. Though the projects have been administratively approved by the collector, Puri , deviations have been occurred in violation to the Govt. guideline without any revised administrative approval.
3. Due to huge deviations in the execution part, the purpose for which the project has been sanctioned has not been fulfilled.
The details of the item of works as per the provisions made in the estimate , actual execution of items of work, deviations to the original estimate and irregularities noticed are briefed below.
Items of Work Provision as per Estimate Actual Execution Deviation
Quantity Unit Rate Total Quantity Unit rate Total Quantity Unit rate Total
E/W in Excavation in foundation in cum 14.26 58.75 838 13.57 58.75 797 0.69 58.75 41
Sand Filling in cum 2.03 423.51 860 1.44 423.51 610 0.59 423.51 250
PCC(1:4:8) in cum 1.34 3035.93 4068 1.44 3035.93 4372 -0.1 3035.93 -304
Laterite stone masnory in CM(1:6) in F&P 10.64 2585.13 27506 9.15 2585.13 23654 1.49 2585.13 3852
Laterite stone masnory in CM(1:6) in S/S 10.73 2627.03 28188 14.19 2627.03 37278 -3.46 2627.03 -9090
RCC M20 in cum 2.72 4409 11992 3.24 4409 14285 -0.52 4409 -2293
Rigid smooth centering and shuttering 0 0
For Lintel 4 178.47 714 6.63 178.47 1183 -2.63 178.47 -469
For Slab 21.04 258.68 5443 22.29 258.68 5766 -1.25 258.68 -323
Cost of MS Rod in Qtl 2.5 4500 11250 2.55 5000 12750 -0.05 5000 -250
Labour for cutting bending and binding of MS 2.5 246.58 616 2.55 246.58 629 -0.05 246.58 -12 Rod
Cost of MS Door & Window 6000 6000
Labour Cess 1000 1000
Sign Board 1600 1000
100075 103323
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Limited to 100000 100000
Due to deviation in some of the items of the work bill, the item of fitting and fixing of MS Door and window for Rs.6000.00 has not executed, though the executant has been paid fully. Hence the purpose for which the project has been sanctioned has not been fulfilled which may be clarified to audit.
In response to the audit objection statement, it was replied by the local authority that" Sri Sisir Sekhar Nayak, Ex. GPTA will be intimated to comply the audit objection before exit conference." The reply of the local authority does not serve the purpose of objection. Hence the Para stands and due to non execution of the item of work provided in the estimate, the purpose of the project was not fulfilled. Hence the amount of Rs.6000.00 is suggested for recovery. Till effective recovery of the amount the following officials are considered responsible.
1. Sri Sisir Sekhar Nayak, Ex. GPTA for not ensuring the execution of the door and window of an building which was a vital part so far as the use of the building for which it was proposed.
2. Sri Narayan Sethy, Ex. A.E. for technical approval of the project and for check measurement of the work without verifying fully execution of the items of works proposed in the estimate.
3. Sri Laxmidhar Bharati, Ex H.C. Cum Accountant for checking of the bill and not ensuring the estimated provision which should be the main basis of execution of work.
4. Sri Lalit Mohan Bariha, A.O. for not ensuring the estimated provision which should be the main basis of execution of work.
5. Smt. Prativa Sahoo, BDO for passed for payment of the bill and without verifying admissibility of the components of the work bill.
Responsible Person for this paragraph
Slno Name Designation Adress Amount(In Rs:) 1 Smt Prativa Sahu BDO At.-Kanas 1200 P.S.,P.O.-Kanas, Dist.-Puri 2 Sri Lalit Mohan Bariha Accounts officer At.-Kanas 1200 P.S.P.O.-Kanas,Dist-Puri 3 Sri Laxmidhar Bharati Ex. H.C. At.-Kanas 1200 P.S.P.O.-Kanas,Dist-Puri 4 Sri Narayan Sethy Ex AE Now AE at Krushnaprasad 1200 P.S. At.P.o.-Krushnaprasad , Dist.-Puri 5 Sri Sisir Sekhar Nayak Ex GPTA Now at Jujhumara 1200 P.S.,At.P.O.-Jujhumara, Dist.Samalpur
15.10 - Inadmissible payment towards non utilisation of excavated available earth for side filling of the vacant space adjacent to the guard wall and Bathing steps
On scrutiny of the following work case records with connected MBs it was noticed that by non utilisation of excavated available earth for the side filling of the vacant space adjacent to the guard wall and bathing steps, excess payment has been made as per following details. As there was available excavated earth on the work site, the same should be utilised and deducted from the collected sand for filling of the vacant space. Due to non utilisation of available excavated earth excess quantity of sand for filling was allowed for which the executant was paid in excess as per details given below. Considering the unit cost of sand filling excluding royalty for Rs.504.51 (531.95- 27.44) , the inadmissible payment made on this score was Rs.9828.00 needs clarification.
Sl No. Particulars of work Available Sand filling Sand filling Excess Unit cost of Inadmissible Excess Recoverable Excavated allowed in the admissible sand filling filling sand Payment Work amount Earth in cum vacant space after deduction allowed in excluding between of available cum Royalty Gaurdwall & earth Road and side filling of the structure in cum
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1 Const of Bathing 19.96Side Filling- 1 x As the quantity 10.19 504.51 5141 3463 1678 steps at Daya 12' x 10' x of excavated Embankment near 3'=360cft earth is more Karunakar Routray =10.19 cum than the side house in W.N.-12 filling by sand G.P.- G.B.Pur, there was no Scheme- GGY, need for C.R.No.-1583/2015 collection and -16, Executant- Sri filling of the Rajkishore sides of the Routray, JE -Smt bathing step Sabitri Das, E.C.- by sand Rs 100000, Vr. No. & Date - 36/21.06.16, Amount-Rs 100000, M.B.- 241/12-13, Page- 192 to 195 2 Const of Manijpur 20.38Side Filling- 1 x 7.21 20.38 504.51 10282 2132 8150 Sidha Khandual 60' x 2'6'' x Pokhari Gaurd wall 6'6''=975cft with step G.P.- =27.59 cum G.B.Pur, Scheme- GGY, C.R.No.-500/2016- 17, Executant- Sri Sarat Samantaray, JE -Smt Sabitri Das, E.C.- Rs 150000, Vr. No. & Date - 180/05.01.17, Amount-Rs 150000, M.B.- 13/16-17, Page- 43 to 45 In response to the audit objection statement, it was replied by the local authority that" the amount will be recovered from the SD of the executant. An amount of Rs.1678.00 was recovered by the way of adjustment from SD payment vide GGY Vr. No.-141/22.12.2017. "The Para stands for the balance amount of Rs.8150.00 Till effective recovery of the amount the following officials are considered responsible.
1. Smt Sabitri Das, Ex. GPTA for not ensuring the utilisation of the excavated earth for fiiling of the vacant space adjacent to Gaurd wall and bathing steps.
2. Sri Narayan Sethy, Ex. A.E. for check measurement of the work without verifying the utilisation of the excavated earth for fiiling of the vacant space adjacent to Gaurd wall and bathing steps.
3. Smt. Rasmi Nayak, AEE for check measurement of the work without verifying the utilisation of the excavated earth for fiiling of the vacant space adjacent to Gaurd wall and bathing steps.
Responsible Person for this paragraph
Slno Name Designation Adress Amount(In Rs:) 1 Smt Rasmi Nayak AEE At.-Kanas 4075 P.S.,P.O.-Kanas,Dist-Puri 2 Smt Sabitri Das Ex GPTA Now at Nimapara 4075 P.S.,P.O.-Nimapara,Dist.- Puri
15.11 -
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On scrutiny of the following case records with connected MBs, it was revealed that In the following CC Roads the width of the CC(1:3:6) with 4cm metal and CC(1:2:4) with 12mm chips are equal. The maximum height of the guard wall can be raised up to the height of the sub-base sand filling. So the height of the Guard wall in CC(1:3:6) admissible ={ depth of excavation of the trench below G.L. + height of sub-base sand filling on the road surface } – (depth of sand filling inside the trench). However by provision of extra height of the guard wall than the admissible height, shows abnormal and unfeasible measurement of the same structure and as such the payment of Rs 25290.00 made on this score needs clarification.
Sl Particular Item of Work Depth/Thick Unit Inadmiss Exce Recover No. s of work ness of Cost ible ss able measument Payment Work amount Guard On wall road Sub Bas e 1 Const of Earth excavation 3'2'' 3633. 6104 1576 4528 CC Road 28 from Chupurin g Jagannat h Sadak to Chupurin g east side Daya Bandha G.P.- Chupurin g, Scheme- GGY, C.R.No.-2 32/2015-1
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6, Sand filling 1' 2' Executant - Sri Kedar Baliarsing h, JE -Smt Sabitri Das, E.C.- Rs 200000, Vr. No. & Date - 13/30.06. 16, Amount-R s 200000, M.B.- 230/12-13 , Page- 196 to 199, Wall construct ed on both sides for 60' length, The width of the CC(1:3:6) and CC(1:2:4) same. So the height of the gaurd wall admissibl e upto height of
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sub base Height of the guard wall 4'2'' sand admissible fiiling Height of the guard wall 4’6’’ allowed {1st footing-1'6''+ 2nd Footing-2' + 3rd footing-1'} Excess height allowed 4'' Excess quantity of 2 x 60 PCC(1:3:6) allowed x 1'6'' x 4''= 59.4 cft Excess quantity of 1.68 PCC(1:3:6) in cum 2 Const of Earth excavation 1'8'' 2752. 5587 356 5231 CC Road 14 from Pahilundi Gramya Rasta to Daya Nadi bandha G.P.- Chupurin g, Scheme- CC Road, C.R.No.-2 11/2016-1 7, Executant - Sri Haramoh an Badajena, JE -Smt Sabitri
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Das, Sand filling 6'' 8'' E.C.- Rs Height of the guard wall 1'10'' 317038, admissible Vr. No. & Height of the guard wall 2' Date - allowed {1st footing with 18/02.08. CC(1:3:6) -6''+ 2nd 16, Footing with LSM -1' 6''} Amount-R Excess height allowed 2'' s317038, Excess quantity of 2 x M.B.- PCC(1:3:6) allowed 217 x 13/16-17, 1' x Page- 09 2''= to 11, 72.04 Wall cft construct Excess quantity of 2.03 ed on PCC(1:3:6) in cum both sides for 217' length, The width of the CC(1:3:6) and CC(1:2:4) same. So the height of the gaurd wall admissibl e upto height of sub base sand fiiling 3 Const of Earth excavation 2' 3633. 6576 5353 1223 CC Road 28 at Kalighadi westside
80 / 132 AUDIT REPORT 08-03-2018 with Sand filling 6'' 1'4'' gaurd wall G.P.- Chupurin g, Scheme- GGY, C.R.No.-1 67/2016-1 7, Executant - Sri Dusmanta Baliarsing h, JE -Smt Sabitri Das, E.C.- Rs 150000, Vr. No. & Date - 110/02.09 .16, Amount-R s150000, M.B.- 14/16-17, Page- 10 to 12, Wall construct ed on one side for 55' length, The width of the CC(1:3:6)
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and Height of the guard wall 2'10'' CC(1:2:4) admissible same. So Height of the guard wall 3'6'' the height allowed with CC(1:3:6) of the -{1st footing -6''+ 2nd gaurd wallFooting 3'} admissibl Excess height allowed 8'' e upto Excess quantity of 1x 55x height of PCC(1:3:6) allowed 1'9'' x sub base 8''= sand 63.88 fiiling cft Excess quantity of 1.81 PCC(1:3:6) in cum 4 Const of Earth excavation 3'2'' 3633. 15332 1024 14308 CC Road 28 from Chupurin g Balisahi to NJS Road with guard wall G.P.- Chupurin g, Scheme- GGY, C.R.No.-2 29/2015-1 6, Executant - Sri Sudam Sethi, JE -Smt Sabitri Das, E.C.- Rs 150000,
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Vr. No. & Sand filling 1' 2' Date - Height of the guard wall 4'2'' 56/30.06. admissible 16, Height of the guard wall 5’10’ Amount-R allowed {1st ’ s 150000, footing-2'2''+ 2nd M.B.- Footing-2' + 3rd 241/12-13 footing-1'8''} , Page- Excess height allowed 1'8'' 197 to Excess quantity of 2 x 30 199, Wall PCC(1:3:6) allowed x 1'6'' construct x 1'8''= ed on 149.4 both sides cft for 30' Excess quantity of 4.22 length, PCC(1:3:6) in cum The width of the CC(1:3:6) and CC(1:2:4) same. So the height of the gaurd wall admissibl e upto height of sub base sand fiiling Total 25290
In response to the audit objection statement, it was replied by the local authority that" the amount will be recovered from the SD of the executant.An amount of Rs.10982.00 was recovered by the way of adjustment from SD payment vide CC Road Vr. No.-19/22.12.2017(4528), CC Road Vr. No.-20/22.12.2017(5231), GGY Vr. No.-144/22.12.2017(1223) The Para stands for the balance amount of Rs.14308.00. Till effective recovery of the amount the following officials are
83 / 132 AUDIT REPORT 08-03-2018 considered responsible. 1. Smt Sabitri Das, Ex. GPTA for allowing excess height of the guard wall than the admissible limit. 2. Sri Narayan Sethy, Ex. A.E. for for check measurement of the work without verifying the admissibility of the Guard wall executed.
Responsible Person for this paragraph
Slno Name Designation Adress Amount(In Rs:) 1 Sri Narayan Sethy Ex AE Now AE at Krushnaprasad 7154 P.S. At.P.o.-Krushnaprasad , Dist.-Puri 2 Smt Sabitri Das Ex GPTA Now at Nimapara 7154 P.S.,P.O.-Nimapara,Dist.- Puri
15.12 - Excess sand filling allowed in the sub-base than admissible basing on the construction of the cut-off resulting inadmissible payment to the executants
On scrutiny of the following work case records with connected MBs it was noticed that, in the following work case records, the height of the cut-off erected above the ground level was less than the height of the sub-base sand filling. Therefore cut off wall with lesser height the sub base sand filling was no more protected and the depth of sand filling allowed beyond the height of the cut-off wall above the ground level is not admissible. The purpose of the cut-off wall cum toe wall is to protect the sub base from seepage and also to provide strength to the road. The excess depth of sand filling and the cost involved towards excess quantity of sand filling so allowed amounting Rs 7901.00 as per details given below needs clarification.
Excess Sand Unit Rate Excess Excess Sl. No. Particulars of Work Item of Work Details of measurement Status of the Cut-off Recoverable amount (excluding filling Allowed Payment Work Royalty)
Const of CC road from Kaudikhani Earth work for 2 X 17.7 X 0.45 X 0.45= Cut- off is erected above 1 7.84 538.41 4221 844 3377 Uppersahi to Malisahi, G.P.- Kadua, the G.L. By 10 cm. So the cut-off trench 7.16 cum Scheme- GGY, C.R.No.-337/2016-17, Sand filling admissible Executant- Sri Ramesh Ch. Sahoo, 10cm. Quantity- 18.8 x JE -Sri Umasankar Dalei, E.C.- 4.16 x 0.1 = 7.82 Rs150000, Vr. No. & Date - 158/22.12.16, Amount-Rs 150000, M.B.- 19/16-17, Page- 31 to 35. Sand Filling allowed =20 cm(8''), Quantity- Sand filling 2 X 17.7 X 0.45 X 0.15=
18.8 x 4.16 x 0.2 = 15.66 inside the 2.38 cum trench
Cut-off with CC 2 X 17.7 X 0.45 X 0.4=
(1:3:6) 6.37 cum
Const of CC road from Kaudikhani Earth work for 2 X 18.3 X 0.70 X 0.45= Cut- off is erected above 2 12.34 538.41 6644 2120 4524 Satrughna Sahu house to west side the G.L. By 10 cm. So the cut-off trench 11.53 cum Pokhari Tutha, G.P.- Kadua, Scheme- Sand filling admissible GGY, C.R.No.-338/2016-17, 10cm. Quantity- 18.3 x 2.7 Executant- Sri Gurudev Swain, JE -Sri x 0.1 = 4.94 Umasankar Dalei, E.C.- Rs150000, Vr. No. & Date - 181/05.01.17, Amount-Rs 150000, M.B.- 19/16-17, Page- 68 to 74. Sand Filling allowed =20 cm(8''), Quantity- 18.3 x 2.7 x 0.35 = 17.29 Sand filling 2 X 18.3 X 0.70 X 0.20=
inside the 5.12 cum trench
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Cut-off with CC 1X 18.3 X 0.70 X 0.35=
(1:3:6) 16.47 cum
In response to the audit objection statement, it was replied by the local authority that" the amount will be recovered from the SD of the executant. An amount of Rs.7901.00 was recovered by the way of adjustment from SD payment vide GGY Vr. No.-R/09/15.02.18(3377), GGY Vr. No.-136/22.12.2017(4500), and an amount of Rs.24 was recovered vide GGY receipt Vr. No.- .-6/18.12.2017.
15.13 - Excess payment in the work bill due to allowing higher unit weight for MS window grill
On scrutiny of the following work case record with connected MB it was noticed that, by allowing excess weight for MS window grill an amount of Rs 3062.00 has been paid in excess to the executant as per details furnished below.
As per notification no. 4551/ 21.07.11 of Director, EPM the unit weight admissible for window grill was 2.5 kg per sqft. Accordingly, the weight admissible for the window grills was calculated basing on the area recorded in the MB, and weight allowed was mentioned. Accordingly excess payment of Rs 3062.00 for additional weight allowed needs clarification.
Sl No. Paticulars of Work Area of the Weight of MS Weight Excess Unit Rate Total Excess Recoverable windows in sq Grill admissible allowed in weight Work amount ft in Kg @2.5 kg Kg allowed in kg per sqft
1 Repair and renovation of 67.45 168.63 219 50.37 73.84 3719 657 3062 Bhubanaswer Dev temple G.P.- Gadasahi, Scheme- MLALAD, C.R.No.-251/2016-17, Executant- Sri Arun Kumar Pradhan, JE - Sri Umasankar Dalei, E.C.- Rs 100000, Vr No & Dt - 47/13.12.16, M.B.- 19/16-17, Page- 1 to 7.
In response to the audit objection statement, it was replied by the local authority that" the amount will be recovered from the SD of the executant."An amount of Rs.3062.00 was recovered by the way of adjustment from SD payment vide MLALAD Vr. No.-45/18.12.2017(3000), and an amount of Rs.62 was recovered vide GGY receipt Vr. No.- .-6/18.12.2017.
15.14 - Non utilisation of excavated available earth for road side berm filling
Const of CC road from Kaudikhani Sahadev Mohapatra house to Dhoja Pradhan house, G.P.- Kadua, Scheme- GGY, C.R.No.-516/2016-17, Executant- Sri Rasika Swain, JE -Sri Umasankar Dalei, E.C.- Rs150000, Vr. No. & Date - 172/29.12.16, Amount-Rs 150000, M.B.- 19/16-17, Page- 61 to 66.
On scrutiny of the above work case record with connected MBs it was noticed that by non utilisation of excavated available earth for filling of road side berms an amount of Rs.1172.00 has been paid in excess to the executant as per details given below. For filling of road side berms 22. 21 cum of earth was collected and shown to be utilised.As there was available excavated earth of 24.09 cum on the work site, the same should be utilised for berm filling and there was no necessity for collection of earth by mechanical carriage. Hence the amount paid for
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collection of earth of Rs. 2792.00 was not admissible in audit and after deduction of the excess work of Rs.1620.00 an amount of Rs.1172.00 was suggested for recovery.
In response to the audit objection statement, it was replied by the local authority that" the amount will be recovered from the SD of the executant."An amount of Rs.1172.00 was recovered by the way of adjustment from SD payment vide GGY Vr. No.-137/22.12.2017.
15.15 - Inadmissible payment by the way of adaptation of higher cost towards fixing of floor tiles than Schedule of Rates
Name of the Work- Repair and renovation of Grameswardev Temple at Jaguleipadar, G.P.- Gopinathpur, Scheme- MLALAD, C.R.No.-215/2016-17, Name of the Executant - Sri Bhikari Behera, Name of the JE - Sri Susanta Kumar Sahoo, E.C.- Rs 150000, Vr. No. & Date- 17/30.06.16, Amount-Rs 150000, M.B.- 6/15-16, Page-5 to 6.
On scrutiny of the above case record with connected MB and Analysis & Schedule of Rates it was noticed that, inadmissible payment has been made because of not adopting the actual analysis towards fixing of floor tiles (i.e. revised analysis of rates for other building items 2012). The details are furnished below. Supplying, fitting and fixing vitrified tile in floor area of size 600mm x 600mm of approved make laid on 20 mm thick cement mortar(1:4) and filling joints with white cement of approved quality including cost of all materials, labour T&P etc. (as per the revised analysis of rates of other building materials 2012) (for new works only). Again it was noticed that by allowing the higher rate for fitting and fixing of tiles in dados and riser on steps excess payment to the executant was made. The details of analysis of the unit rate admissible and excess payment made on this score is furnished below.
Unit Cost of fitting and fixing of vertified Floor Tiles a Material (Data for 10 Sqm) Quantity Unit Rate Total Cost of Tile 10Sqm 605 6050.00 Sand, 41 km from Tirumala 0.21cum 564.04 118.45 Cement, 5 km from local 0.744qtl 739.55 550.23 Cement for slurry 0.33qtl 739.55 244.05 White Cement 0.076qtl 1900 144.40 Total of (a) 7107.13 b Labour Mason Spl 2.16Nos 260 561.6 Mulia 2.16Nos 200 432 Total of (b) 993.6 Total of (a+b) 8100.73 Rate per Sqm 810.07
Unit Cost of fitting and fixing of Tiles in dados and riser on steps on 12 mm thick cement plaster in CM(1:3)
a Material (Data for 10 Sqm) Quantity Unit Rate Total Cost of Tile 10Sqm 381 3810.00 Sand, 41 km from Tirumala 0.15cum 564.04 84.61 Cement 0.715qtl 739.55 528.78 Cement for slurry 0.66qtl 739.55 488.10 Total of (a) 4911.49 b Labour Mason Spl 3.25Nos 260 845
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Mulia 3.25Nos 200 650 Total of (b) 1495 Total of (a+b) 6406.49 Rate per Sqm 640.65
Inadmissible payment by provision of higher rate of tiles
Particulars Quantity Unit Rate Unit Rate Excess Unit Rate Total Inadmissible Excess Recoverable Executed Allowed Admissible allowed Payment Work Amount
Floor Tile 27.66 1092.64 810.07 282.57 7816 2276 7435 Wall Tile 10.3 824.68 640.65 184.03 1896
In response to the audit objection statement, it was replied by the local authority that" the amount will be recovered from the SD of the executant."The Para stands and the amount of Rs.7435.00 is suggested for recovery. Till effective recovery of the amount the following officials are considered responsible.
1. Sri Susanta Kumar Sahoo, JE for lapses in the preparation of the estimate and work bill without adherence to the analysis of rates prescribed by Govt..
2. Sri Narayan Sethy, Ex. A.E. for technical approval of the estimate and check measurement of the work without verifying the admissibility of rates analysis of rates prescribed by Govt.
3. Sri Laxmidhar Bharati, Ex H.C. Cum Accountant for checking of the bill and not ensuring the rate admissible for fitting and fixing of tiles allowed to the executant before passed for payment.
3. Sri Saroj Kumar Dutta, Ex. BDO for passed for payment of the bill and without verifying admissibility of rates for the components of the work bill.
Responsible Person for this paragraph
Slno Name Designation Adress Amount(In Rs:) 1 Sri Laxmidhar Bharati Ex. H.C. At.-Kanas 1858 P.S.P.O.-Kanas,Dist-Puri 2 Sri Narayan Sethy Ex AE Now AE at Krushnaprasad 1859 P.S. At.P.o.-Krushnaprasad , Dist.-Puri 3 Sri Saroj Kumar Dutta Ex BDO Now BDO at Dhenkanal 1859 Sadar P.S.,At.P.O.-Dhenkanal ,Dist.-Dhenkanal 4 Sri Susanta Kumar Sahoo JE At.-Kanas 1859 P.S.P.O.-Kanas,Dist-Pur
15.16 - Non deduction of VAT on the basic cost of Morrum
Name of the Work- Improvement of Road from Dethiapada to Serei village, G.P.- Serei, Scheme- 4th SFC(ZP)(MV Tax), C.R.No.-2/2016-17, Name of the Executant - Sri Kanduri Mohapatra, Name of the JE - Sri Susanta Kumar Sahoo, E.C.- Rs 351288, Vr. No. & Date- 2/26.04.16, Amount-Rs 351288, M.B.- 295/14-15, Page-27 to 31.
On scrutiny of the above case record with connected MB, it was revealed that 446.25 cum of Morrum has been utilised in the work with basic cost of Rs.48/cum. The total basic cost of morrum was Rs.21420.00. Due to non deduction of VAT @5% on the basic cost, an amount of Rs.1071.00 has been paid in excess to the executant needs recovery.
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In response to the audit objection statement, it was replied by the local authority that" the amount will be recovered from the SD of the executant."An amount of Rs.1071.00 was recovered by the way of adjustment from SD payment vide SFC Vr. No.-47/22.12.2017.
15.17 - Excess sand filling allowed in the sub-base than admissible basing on the construction of the cut-off resulting inadmissible payment to the executant
On scrutiny of the following work case record with connected MB it was noticed that, in the following case, the height of the cut-off erected above the ground level was less than the height of the sub-base sand filling. Therefore cut off wall with lesser height the sub base sand filling was no more protected and the depth of sand filling allowed beyond the height of the cut-off wall above the ground level is not admissible. The purpose of the cut-off wall cum toe wall is to protect the sub base from seepage and also to provide strength to the road. The excess depth of sand filling and the cost involved towards excess quantity of sand filling so allowed amounting Rs 4550.00 as per details given below needs clarification.
Sl. Particulars of Work Item of Details of Status of the Excess Unit Rate Excess Excess Recoverable No. Work measurement Cut-off Sand (excluding Payment Work amount filling Royalty) Allowed
1 Const of CC road from Earth work 2 X 234' X 1' X Cut- off is 7.86 621.21 4883 333 4550 Deipur Badapokhari to for cut-off 1'= 468 cft erected above crematorium, G.P.- trench the G.L. By 2'' . Deipur, Scheme- GGY, So the Sand C.R.No.-172/2016-17, filling admissible Executant- Sri 2''. Quantity- 234 Rajkishore Baliarsingh, x 7.2' x 2''= JE -Sri Susanta Kumar Sand filling 2 X 234' X 1' X 277.99 cft=7.86 Sahoo, E.C.- Rs240000, inside the 6''= 234 cft cum Vr. No. & Date - trench 50/30.06.16, Amount-Rs 240000, M.B.- 4/15-16, Page- 44 to 50. Sand Filling allowed =4'', Quantity- 234 x 7.2' x 4'' Cut-off 2 X 234' X 1' X = 555.98 cft= 15.73 cft with CC 8''= 308.88 cft (1:3:6)
In response to the audit objection statement, it was replied by the local authority that" the amount will be recovered from the SD of the executant." An amount of Rs.4550.00 was recovered by the way of adjustment from SD payment vide GGY Vr. No.-146/22.12.2017.
15.18 - . Inadmissible payment towards non utilisation of excavated available earth for filling of the vacant space between the CC Road and guard wall
Name of the Work- Const of CC road near Nanakera Gadasahi Pokhari ,G.P.- Pandiakera, Scheme- GGY, C.R.No.-163/2016-17, Name of the Executant - Kumar Satyajit, Name of the JE - Sri Susanta Kumar Sahu, E.C.- Rs 200000, Vr. No. & Date- 33/17.06.16, Amount-Rs 200000, M.B.- 295/14-15, Page-177 to 182.
On scrutiny of the above work case record with connected MBs it was noticed that
88 / 132 AUDIT REPORT 08-03-2018 by non utilisation of excavated available earth for filling of the vacant space between the CC Road and guard wall excess payment has been made as per following details. The CC Road was constructed for 67 ft length with guard wall on one side of the road. The vacant space between the guard wall and the CC Road was filled up by sand with following measurement - 1 x 67' x 3' x 3'8''=735.66 cft.= 20.82 cum. As there was excavated earth of exactly same quantity of 20.81 cum was available on the work site, the same should be utilised and deducted from the collected sand for filling of the vacant space. So there was no necessity for collection of sand of 20.82 cum. As such the excess sand filling allowed=20.82 cum. Considering the unit cost of sand filling excluding royalty for Rs.455.61(483.05- 27.44) , the inadmissible payment made on this score was Rs.9481.00 and after deduction of the excess work of Rs.2808.00 an amount of Rs.6673.00 was suggested for recovery. In response to the audit objection statement, it was replied by the local authority that" the amount will be recovered from the SD of the executant."The Para stands and the amount of Rs.6673.00 is suggested for recovery. Till effective recovery of the amount the following officials are considered responsible. 1. Sri Susanta Kumar Sahoo, JE for not ensuring the utilisation of the excavated earth for filing of the vacant space between the guard wall and the CC Road. 2. Sri Narayan Sethy, Ex. A.E for check measurement of the work without verifying the utilisation of the excavated earth in the the vacant space between the guard wall and the CC Road.
Responsible Person for this paragraph
Slno Name Designation Adress Amount(In Rs:) 1 Sri Narayan Sethy Ex AE Now AE at Krushnaprasad 3336 P.S. At.P.o.-Krushnaprasad , Dist.-Puri 2 Sri Susanta Kumar Sahoo JE At.-Kanas 3337 P.S.P.O.-Kanas,Dist-Pur
15.19 - Inadmissible payment by the way of adaptation of higher cost towards fixing of floor tiles than Schedule of Rates
Name of the Work- Repair and renovation of Bankeswardev Temple at Nuapada, G.P.- Trilochanpur, Scheme- MLALAD, C.R.No.-712/2016-17, Name of the Executant - Sri Lalat Keshari Pradhan, Name of the JE -Sri Pratap Ranjan Mohanty, E.C.- Rs 100000, Vr. No. & Date- 39/3.01.17,Amount-Rs 100000, M.B.-17/16-17,Page-92to94.
On scrutiny of the above case record with connected MB and Analysis & Schedule of Rates it was noticed that, inadmissible payment has been made because of not adopting the actual analysis towards fixing of floor tiles (i.e. revised analysis of rates for other building items 2012). The details are furnished below. Supplying, fitting and fixing vitrified tile in floor area of size 600mm x 600mm of approved make laid on 20 mm thick cement mortar(1:4) and filling joints with white cement of approved quality including cost of all materials, labour T&P etc. (as per the revised analysis of rates of other building materials 2012) (for new works only. The details of analysis of the unit rate admissible and excess payment made on this score is furnished below.
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Unit Cost of fitting and fixing of vertified Floor Tiles a Material (Data for 10 Sqm) Quantity Unit Rate Total Cost of Tile 10Sqm 605 6050.00 Sand, 41 km from Tirumala 0.21cum 342.02 71.82 Cement, 5 km from local 0.744qtl 739.55 550.23 Cement for slurry 0.33qtl 739.55 244.05 White Cement 0.076qtl 1900 144.40 Total of (a) 7060.50 b Labour Mason Spl 2.16Nos 260 561.6 Mulia 2.16Nos 200 432 Total of (b) 993.6 Total of (a+b) 8054.10 Rate per Sqm 805.41
Particulars Quantity Unit Rate Unit Rate Excess Unit Rate Total Inadmissible Excess Recoverable Executed Allowed Admissible allowed Payment Work Amount
Floor Tile 9.59 1043 805.41 237.59 2278 700 1578
In response to the audit objection statement, it was replied by the local authority that" the amount will be recovered from the SD of the executant."An amount of Rs.1578.00 was recovered by the way of adjustment from SD payment vide MP LAD Vr. No.-31/22.12.2017.
15.20 - Inadmissible Payment in work bill due to provision of higher thickness of CC124 on the floors of the bathing steps
On scrutiny of the following work case records with connected MBs, it was noticed that excess payment has been made by allowing excess thickness CC(1:2:4) on the floor base of the bathing steps as per details furnished below.2'' wearing coat of chips concrete (1:2:4) is sufficient on the floor base of the bathing steps to sustain the minimal load of the movement of the general public. It is for information that the cement concrete road which bears the heavy vehicle load of all kinds have been made with PCC (1:3:6) & PCC (1:2:4) of thickness 4'' each. Thus there is no justification of executing the wearing coat (chips concrete) in the floor base of bathing steps for a thickness of 6'' and as such the excess payment made as detailed below needs clarification.
Sl Particulars of Measurement allowed with Measurement admissible Inadmissible Quantity Unit rate Inadmissible Excess Recoverable No Work CC(1:2:4) in cft in cft measurement in cum Payment work amount in cft
1 Const of P.F.- 15' x 5' x 6'' =37.5 P.F.- 15' x 5' x 2'' =12.45 25.05 0.709 5017.98 3557 213 3344 Bathing step at dimiri west side, G.P.- Kanas, Scheme- GGY, C.R.No.-176/ 2016-17, Executant- Sri Pravakar Baliarsingh , JE -Sri Pratap Ranjan
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Mohanty, E.C.- Rs 80000, Vr. No. & Date - 155/22.12.16, Amount-Rs 80000, M.B.- 12/16-17, Page- 49 to 53. 2 Const of Toe - 20' x2' x 6'' =20 P.F.- 20' x 2' x 2'' =6.64 13.36 0.378 5013.84 1896 374 1522 Bathing step at Sahupada Hanumanta tank, G.P.- Sahupada, Scheme- GGY, C.R.No.-737/ 2015-16, Executant- Sri Kamal Kumar Baliarsingh , JE -Sri Pratap Ranjan Mohanty, E.C.- Rs 125000, Vr. No. & Date - 95/02.08.16, Amount-Rs12 5000, M.B.- 9/15-16, Page- 94 to 97. 3 Const of Toe - 15' x2' x 6'' =15 P.F.- 15' x 2' x 2'' =4.98 29.07 0.823 5021.22 4131 1298 2833 Bathing step at Chandapada Siripokhari, P.F.- 15' x 5' x 5'' =31.5 P.F.- 15' x 5' x 2'' =12.45 G.P.- Trilochanpur, Scheme- MLALAD, Total-46.5 cft = 1.32 cum Total- 17.43 cuft= 0.49 C.R.No.-734/ cum 2015-16, Executant- Sri Satrughana Parida , JE -Sri Pratap Ranjan Mohanty, E.C.- Rs 100000, Vr. No. & Date - 54/18.01.17, Amount-Rs10 0000, M.B.- 17/16-17, Page-106 to 109. 4 Const of Toe- 12' x3' x 1'=36 Toe- 12' x3' x2''=5.98 86.38 2.445 5013.84 12257 513 11744 Bathing step at Danda Gadia, G.P.-Trilocha npur, Scheme-MLA LAD,
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C.R.No.-1521 steps- 14x 12' x 1' x 4'' steps- 14x 12' x 1' x 2'' /2015-16, =55.44 =27.72 Executant- Sri Rasmiranjan P.F.- 12' x 6' x 6'' =36 P.F.- 12' x 6' x 2'' =11.95 Baral, JE -Sri Pratap Sign Board- 4' x 4' x 8'' = Ranjan 10.56 Mohanty, Total- 138 cft = 3.90 cum Total- 51.62 cum= 1.46 E.C.- Rs cum 100000, Vr. No. & Date - 5/2.06.16, Amount-Rs 100000, M.B.- 09/15-16, Page-23 to 27. 19442 In response to the audit objection statement, it was replied by the local authority that" the amount will be recovered from the SD of the executant."An amount of Rs.4355.00 was recovered by the way of adjustment from SD payment vide GGY Vr. No.-145/22.12.2017(1522), MLALAD Vr. No.-51/22.12.2017(2833) The Para stands for the balance amount of Rs.15087.00. Till effective recovery of the amount the following officials are considered responsible.
1. Sri Sri Pratap Ranjan Mohanty, JE for allowing excess thickness of CC(1:2:4) for wearing coat of bathing steps.
2. Smt. Rasmi Nayak, A.E.E. for check measurement of the work without verifying the admissibility of thickness of CC(1:2:4) for wearing coat of bathing steps.
3. Sri Narayan Sethy, Ex. A.E. for check measurement of the work without verifying the admissibility of thickness of CC(1:2:4) for wearing coat of bathing steps.
Responsible Person for this paragraph
Slno Name Designation Adress Amount(In Rs:) 1 Sri Narayan Sethy Ex AE Now AE at Krushnaprasad 5871 P.S. At.P.o.-Krushnaprasad , Dist.-Puri 2 Sri Pratap Ranjan EX JE Now AE at Balikuda 7544 Mohanty P.S.,P.O.-Balikuda,Dist-Ja gatsinghpur 3 Smt Rasmi Nayak AEE At.-Kanas 1672 P.S.,P.O.-Kanas,Dist-Puri
15.21 - Inadmissible payment in work bills due to allowing sand instead of earth for road side berm filling than admissible limit
Name of the work- Const of CC Road near Sirikuti Padar of Khuntiabanapur G.P.-Badal, Scheme-4th SFC, C.R.No.-181/2016-17, Executant- Sri Bikramjit Mangaraj, JE -Sri Pratap Ranjan Mohanty, E.C.- Rs 200000, Vr. No. & Date - 12/2.08.16, Amount-Rs 200000, M.B.- 09/15-16, Page-89 to 92.
On scrutiny of the above work case record with connected MB it was noticed that road side berm filling has been allowed with measurement of 2 x 220 x 2' x 6'' =440 cft by sand instead of earth. The admissible limit for filling of road side berms was {2 X length of the road X 0.25mt X 0.30mt}, as prescribed vide G.O. no. 4074/PR dtd 07.02.2013 (Guideline for const of CC roads) and G.O. no. 13972/PR dtd 17.05.2013 (Guideline for const of CC roads in GGY scheme). Therefore by allowing filling of berms by sand instead of earth beyond prescribed limit of Govt. an amount of Rs 933.00has been paid in excess to the executant needs clarification. The details of the excess payment is furnished below.
Particulars of Berm filling Inadmissible Payment Excess work Recoverable amount Allowed Admissible 2 X 220' X 3' X 6" = 2 X 220' X 10" X 1'= 5001 4068 933
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440 cft = 12.45 cum by sand 365.20 cft = 10.33 cum by @589.36 = Rs.7337.00 earth by mechanical carraige @226.12 = Rs.2336.00 In response to the audit objection statement, it was replied by the local authority that" the amount will be recovered from the SD of the executant." An amount of Rs.933.00 was recovered by the way of adjustment from SD payment vide SFC Vr. No.-R/12/15.02.18.
15.22 - Excess payment in work bill due to less deduction of Royalty and non deduction of VAT from the executed quantity of soiling stone, moorum
Name of the Work- Improvement of Road from Baku to, G.P.- Baku, Scheme- PS GP Road, C.R.No.-310/2016-17, Name of the Executant- Sri Manoranjan Udayasingh, JE – Sri Pratap Ranjan Mohanty, E.C.-Rs.310000, Vr. No. & Date -31/11.01.17, Amount-Rs 310000, M.B.-17/16-17, Page- 116 to 119 On scrutiny of the above case record with connected MB, it was revealed that less deduction of royalty and non deduction of VAT from the executed materials like Soiling stone and Morrum, resulted excess payment of Rs. 11644.00(Royalty- Rs.10244 + VAT- Rs.1400) as per details given below needs recovery.
ROYALTY Executed Quantity in Royalty Royalty due for Amount less Materials cum rate deduction deducted deduction Soiling Stone 175 98.78 17287 Morrum 29 27.44 796 Total 18082 7838 10244
VAT Executed Quantity in Basic Total VAT due for Amount less Materials cum Cost cost deduction deducted deduction Soiling Stone 175 152 26600 Morrum 29 48 1392 Total 27992 1400 0 1400 In response to the audit objection statement, it was replied by the local authority that" the amount will be recovered from the SD of the executant."The Para stands and the amount of Rs.11644.00 is suggested for recovery. Till effective recovery of the amount the following officials are considered responsible. 1. Sri Pratap Ranjan Mohanty, JE for not ensuring the deduction of royalty and VAT
93 / 132 AUDIT REPORT 08-03-2018 from the cost of materials utilised in the work. 2. Sri Laxmidhar Bharati, Ex H.C. Cum Accountant for checking of the bill and not ensuring the the deduction of royalty and VAT from the cost of materials utilised in the work. 3. Sri Lalit Mohan Bariha, A.O. for not ensuring the deduction of royalty and VAT from the cost of materials utilised in the work.
15.23 - Inadmissible Payment in work bills due to Provision of extra height of guard wall
On scrutiny of the following case record with connected MB, it was revealed that In the following CC Road Wall constructed on both sides for 80' length, Wearing coat with CC(1:2:4) provided for the entire width of the road. So the height of the gaurd wall admissible upto height of sub base metalling with CC(1:3:6).The maximum height of the guard wall can be raised up to the height of the sub-base sand filling. So the height of the Guard wall in CC(1:3:6) admissible ={ depth of excavation of the trench below G.L. + height of sub-base sand filling on the road surface + height of sub base metalling} – (depth of sand filling inside the trench).However by provision of extra height of the guard wall than the admissible height, shows abnormal and unfeasible measurement of the same structure and as such the payment of Rs 5423.00 made on this score needs clarification.
Sl No. Particulars of Item of Work Depth/Thickness of Unit Cost Inadmissible Excess Recoverable work measument Payment Work amount
Guard wall On road Sub Base 1 Const of CC Earth excavation 2' 3677.14 6803 1380 5423 Road from Harijansahi to Kanthapada Village G.P.- Trilochanpur, Scheme- GGY, C.R.No.-1572/20 15-16, Executant- Sri Prasanta Kumar Baral, JE -Sri Pratap Ranjan Mohanty, E.C.- Rs 100000, Vr. No. & Date - 4/28.04.16, Amount-Rs 100000, M.B.- 05/15-16, Page- 24 to 28, Wall constructed on both sides for 80' length, Wearing coat with CC(1:2:4) provided for the entire width of the road. So the height of the
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gaurd wall Sand filling 6'' 3'' admissible upto height of sub PCC(1:3:6) 4'' base metalling with CC(1:3:6) Height of the guard wall admissible 2'1''
Height of the guard wall allowed 2'6''
Excess height allowed 5''
Excess quantity of PCC(1:3:6) allowed 2 x 80 x 1' x 5''= 65.6cft
Excess quantity of PCC(1:3:6) in cum 1.85 In response to the audit objection statement, it was replied by the local authority that" the amount will be recovered from the SD of the executant."The Para stands and the amount of Rs.5423.00 is suggested for recovery. Till effective recovery of the amount the following officials are considered responsible.
1. Sri Pratap Ranjan Mohanty, Ex. JE for lapses in the measurement and preparation of the work bill.
2. Sri Narayan Sethy, Ex. A.E. for technical approval of the estimate and check measurement of the work without verifying the admissibility of the components of the work bill.
Responsible Person for this paragraph
Slno Name Designation Adress Amount(In Rs:) 1 Sri Narayan Sethy Ex AE Now AE at Krushnaprasad 2711 P.S. At.P.o.-Krushnaprasad , Dist.-Puri 2 Sri Pratap Ranjan EX JE Now AE at Balikuda 2712 Mohanty P.S.,P.O.-Balikuda,Dist-Ja gatsinghpur
15.24 - . Inadmissible payment towards non utilisation of excavated available earth for filling of the vacant space between the CC Road and guard wall
Name of the Work- Const of CC road from Delanga Charipada to Jorakani,G.P.- Gadabadaput, Scheme- GGY, C.R.No.-1525/2015-16, Name of the Executant -Sri Prassanna Kumar Jena, Name of the JE - Sri Sarat Sudhanshu Rath, E.C.- Rs 290000, Vr. No. & Date- 47/30.06.16, Amount-Rs 290000, M.B.- 10/15-16, Page-05 to 08. On scrutiny of the above work case record with connected MBs it was noticed that by non utilisation of excavated available earth for filling of the vacant space between the CC Road and guard wall excess payment has been made as per following details. The CC Road was constructed for 118 ft length with guard wall for 95 ft on one side of the road and 64 ft on the other side. The vacant space between the guard wall and the CC Road was filled up by sand with following measurement - R/S- 1 x 95' x 2'6'' x 3'=712.50 cft., L/S- 1 x 64' x 2'6'' x 3'=480.00 cft, Total-1192.50 cft = 33.74 cum. As there was excavated earth of 27 cum was
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available on the work site, the same should be utilised and deducted from the collected sand for filling of the vacant space. So there was no necessity for collection of sand of 27 cum. As such the excess sand filling allowed=27 cum. Considering the unit cost of sand filling excluding royalty for Rs.446.21(473.65- 27.44) , the inadmissible payment made on this score was Rs.12048.00 and after deduction of the excess work of Rs.5978.00 an amount of Rs.6070.00 was suggested for recovery. In response to the audit objection statement, it was replied by the local authority that" the amount will be recovered from the SD of the executant."An amount of Rs.6070.00 was recovered by the way of adjustment from SD payment vide GGY Vr. No.-143/22.12.2017.
15.25 - Inadmissible payment in work bills due to allowing excess quantity of earth for road side berm filling than admissible limit
Name of the work- Const of Road near Mulabasanta leftside of Nuasahi G.P.-Khandahata, Scheme-PS GP Road, C.R.No.-219/2016-17, Executant- Sri Jalandhar Sahoo, JE -Sri Sarat Sudhanshu Rath, E.C.- Rs 250000, Vr. No. & Date - 19/01.12.16, Amount-Rs 250000, M.B.- 11/15-16, Page-105 to 107.
On scrutiny of the above work case record with connected MB it was noticed that road side berm filling has been allowed with measurement of 2 x 1078' x 3' x 9'' =4901.25 cft by earth. The admissible limit for filling of road side berms was {2 X length of the road X 0.25mt X 0.30mt}, as prescribed vide G.O. no. 4074/PR dtd 07.02.2013 (Guideline for const of CC roads) and G.O. no. 13972/PR dtd 17.05.2013 (Guideline for const of CC roads in GGY scheme). Therefore by allowing excess quantity of earth for filling of berms by earth beyond prescribed limit of Govt. an amount of Rs 7453.00has been paid in excess to the executant needs clarification. The details of the excess payment is furnished below.
Particulars of Berm filling Inadmissible Excess Recoverable Payment work amount
Allowed Admissible
2 X 1078' X 3' X 9" = 4901.25cft = 2 X 1078' X 10" X 1'= 1789.48 cft = 50.64 19276 11823 7453 138.71 cum by earth @218.89 = cum by earth by mechanical carraige @218.89 = Rs.30362.00 Rs.11085.00
In response to the audit objection statement, it was replied by the local authority that" the amount will be recovered from the SD of the executant."An amount of Rs.7453.00 was recovered by the way of adjustment from SD payment vide SFC Vr. No.-45/22.12.2017.
15.26 - Inadmissible payment of work bill Departmentally after 6 years of execution without any fresh measurement/Check measurement
On scrutiny of the paid vouchers of CRF cash book it was noticed that an amount of Rs.53889.00 was paid to Sri Pankaj Raj Minz, Ex GPTA of Kanas P.S. (now GPTA at Gop P.S.) towards completion of Tipuri High School building cum Cyclone Shelter with following details. C.R. No.-1496/09-10, MB-217/11-12,Page-27 to 36, Grant-OSDAMA. Gross bill amount- Rs.65000.00, {deductions- Royalty-1259, L.C.-650,VAT-213,W.C.-650,Witheld- 5000, SD-3250,EGB-89}, Net amount paid-Rs.53889.00. The bill was prepared on 04.06.2012. The GPTA executed the work has been transferred to Gop P.S. since 4 years back. After a gap of 5 years the payment to Ex. GPTA without any fresh measurement and check measurement not only inadmissible but also creates suspicion regarding quality of execution. Further as per Govt. instruction any type of works under flood/cyclone damage restoration should be executed promptly and the payment could not be held up for more than one year. As the works are of emergency nature, in case of non execution within one year, the fund should be refunded to the
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sanctioning authority. However in this case no reasons of non payment of the bill for such a long period was mentioned. The fact may be clarified to audit.
In response to the audit objection statement, it was replied by the local authority that" the amount was not paid previously. As per the certificate of the AE, Sri Narayan Sethy, the payment was released." The reply of the local authority was not convincing, so far as the theme of the objection is concerned. No clarification regarding delayed payment for more than 5 years, which creates suspicion regarding actual execution of the work, fresh measurement and check measurement of the work. Further the payments relating to the CRF/FDR works should be made within 1 year of receipt of funds, otherwise the funds should be refunded back to the sanctioning authority. In this case there was no information regarding availability of funds. So basing on the audit observations the payment made on this score is not admissible is suggested for recovery. Till effective recovery of the amount the following officials are considered responsible.
1. Sri Pankaj Raj Minz, Ex GPTA, for receiving the payment after execution of 5 years departmentally, creates suspicion regarding actual execution as a Govt. employee not paid for the cost of work which was bore by him for a long period.
2. Sri Narayan Sethy, Ex. E.E. for giving certificate and recommend for payment without verifying actual execution and status of the work after a long period.
3. Sri Saroj Kumar Dutta, Ex. B.D.O. for passing the payment without ensuring actual execution and status of the work after a long period.
Responsible Person for this paragraph
Slno Name Designation Adress Amount(In Rs:) 1 Sri Narayan Sethy Ex AE Now AE at Krushnaprasad 17963 P.S. At.P.o.-Krushnaprasad , Dist.-Puri 2 Sri Saroj Kumar Dutta Ex BDO Now BDO at Dhenkanal 17963 Sadar P.S.,At.P.O.-Dhenkanal ,Dist.-Dhenkanal 3 Sri Pankaj Raz Minz Ex GPTA Now at Gop 17963 P.S.,P.O.-Gop,Dist.-Puri
15.27 - Excess payment in work bill due to calculation error in the MB
On scrutiny of the case record with reference to the MB it has been observed that an amount of Rs 7589.00 as detailed below was paid in excess due to calculation errors which cannot be admitted in audit and needs recovery.
Sl No. Particulars of Item of work Measurement recorded as Actual Excess unit rate Excess Excess Recoverable work per MB shown due Payment work amount to totalling mistake in cum 1 Const of Culvert Sand Filling 1 x 34' x10' x 1'=340 cft 1 1254 cft 2.71 484.72 1314 186 6362 at Olhan in F & P x 20' x 3' x 1' = 60 cft 1 x Namanadia , (item-2) 16' x 3' x 1' = 48 cft 1 x 26' G.P.-Trilochanpur x 15' x 1' = 390 cft 1 x 26' x 16' x 1' = 416 cft Totalling , Scheme- shown-1350 cft GGY, C.R.No.-171/2016 -17, Executant- Sri Deviprasad Mishra , JE -Sri Pratap Ranjan Mohanty, E.C.- Rs 480000, Vr. No. & Date - 155/22.12.16, Amount-Rs 80000, M.B.-
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5/15-16, Page- CC(1:3:6) 1 x 34' x10' x 3'=1070 cft 1020 cft 1.41 3712.46 5235 115 to 121. item-3, Row-1
Total 6548 2 Const of Sand Filling 1 x 22' x10' x 3''=550 55 cft 14 305.95 4283 3056 1227 Chatiapada in F & P cft Community (item-2) Centre, G.P.-Kanas
Scheme- MPLAD, C.R.No.-15/2016- 17, Executant- Sri Satyapira Mohapatra , JE -Sri Pratap Ranjan Mohanty, E.C.- Rs 100000, Vr. No. & Date - 5/02.06.16, Amount-Rs 100000, M.B.- 9/15-16, Page- 18 to 22. In response to the audit objection statement, it was replied by the local authority that" the amount will be recovered from the SD of the executant."An amount of Rs.7589.00 was recovered by the way of adjustment from SD payment vide GGY Vr. No.-147/27.12.2017(6362) and MPLAD Vr. No.-32/22.12.2017. (1227)
15.28 - Inadmissible payment towards provision of extra height and extra length of the guard wall beyond the length of the executed CC Road.
On scrutiny of the above work case record with connected MBs it was noticed that by provision of extra height and extra length of the guard wall than the admissible limit excess payment has been made as per following details.
In the following case the wearing coat with CC(1:2:4) provided for the entire width of the road and the width of sub base metalling and sub base sand filling are equal. So the height of the guard wall admissible up to height of sub base metalling with CC(1:3:6).= { depth of excavation of the trench below G.L. + height of sub-base sand filling on the road surface + height of the sub base metalling in CC(1:3:6) } – (depth of sand filling inside the trench).So by provision of extra height of the guard wall, inadmissible payment made to the executant needs clarification.
Further scrutiny of the work case record with connected MBs it was noticed that, the length the CC Road was executed for length of 75 ft, where as the guard wall on both side of the road was executed for 100 ft. Execution of wall beyond the length of the CC road was not admissible without preliminary feasibility report regarding construction of additional length of the wall. There is every scope of double measurement of the extra length of the wall when further construction of the CC road will executed. There was no instance in which the reference of the last measurement was referred when further execution made in a continuous patch of Road. So the extra length of the guard wall allowed to the executant is not admissible in audit and the excess payment on this score as per details given below needs clarification.
Sl No. Particulars of work Item of Work Depth/Thickness of Excess Unit Cost Inadmissible Excess Recoverable measument Quantity in Payment Work amount L.S. R.S. On Cum Guard Guard road wall wall Sub Base 1 Const of CC Road Earth 2' 2' from Andalasingh excavation Paschimapari Harijansahi to Paschimapari School , G.P.- A.Bijipur, Scheme- GGY, C.R.No.-1588/2015
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-16, Executant- Sri Sand filling 6'' 6'' 6'' Kailash Biswal, JE -Sri Sarat PCC(1:3:6) 4'' Sudhanshu Rath, Height of the 2'4'' 2'4'' E.C.- Rs 150000, guard wall with Vr. No. & Date - LSM (1:6) 112/09.09.16, admissible Amount-Rs 150000, M.B.- 11/15-16, Height of the 3' 2' 8'' Page- 4 to 6, Wall guard wall constructed on both allowed sides(L.S. for 100' and R.S. for 100'), Excess height 8'' 4'' where as the total allowed executed road Excess quantity 1 x 100 x 1 x 100 x 2.35 3176.61 7465 length=75'. of LSM(1:6) 1'x 6''= 50 1'x 4''= Construction of wall allowed cft 33.3 cft beyond road length Earth work in 2 x 25' x2' 5.66 105.26 596 on both side = 25 ft. excavation of x2' = 200 trench for cft retaining wall
Excess quantity 2 x 25' x 2' 1.415 529.21 749 of sand filling x 6'' allowed in the =50cft base of retaing wall Excess Quantity of PCC(1:3:6) allowed Excess quantity L.S.- 1 x R.S.- 1 x 5.32 3176.61 16900 of LSM(1:6) 25' x 1'4'' 25' x 1'4'' allowed x 3' x 2'8'' =99.75 cft =88.44 cft
Total 25709 4035 21674 In response to the audit objection statement, it was replied by the local authority that" Sri Sarat Sudhanshu Rath, JE will be intimated to comply the audit objection before exit conference." The reply of the local authority does not serve the purpose of objection. Hence the Para stands and due to inadmissible execution the amount of Rs.21674.00 is suggested for recovery. Till effective recovery of the amount the following officials are considered responsible.
1. Sri Sarat Sudhanshu Rath, Ex. GPTA for lapses in the measurement and preparation of the work bill by allowing provision of extra height and extra length of the guard wall .
2. Sri Narayan Sethy, Ex. A.E. for technical approval of the estimate and check measurement of the work without verifying the admissibility of the components of the work bill.
Responsible Person for this paragraph
Slno Name Designation Adress Amount(In Rs:) 1 Sri Narayan Sethy Ex AE Now AE at Krushnaprasad 10837 P.S. At.P.o.-Krushnaprasad , Dist.-Puri 2 Sri Sarat Sudhansu Rath JE At-Kanas 10837 P.S.,P.O.-Kanas,Dist.-Puri
15.29 - Inadmissible payment towards Provision for extra height of the guard wall
On scrutiny of the following work case record with connected MBs it was noticed that by provision of extra height of the guard wall excess
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payment has been made as per following details. In the above case it was revealed that the guard wall was constructed up to the level of sub base metalling with CC(1:3:6) with 4cm metal, after that CC(1:2:4) with 12mm chips was executed for the entire road width. So the height of the Guard wall in CC(1:3:6) admissible ={ depth of excavation of the trench below G.L. + height of sub-base sand filling on the road surface+ thickness of the sub base metalling with CC(1:3:6) } – (depth of sand filling inside the trench).
Sl No. Particulars of work Item of Work Depth/Thickness of Excess Unit Cost Inadmissible Excess Recoverable measurement Quantity in Payment Work amount Cum Guard/ cut off On wall road Sub Base 1 Const of CC Road from Earth excavation 1' 3046.43 9383 1224 8159 Behenta to Barimandal, G.P.- Gadabadaput, Sand filling 4'' 4'' Scheme- CC Road, PCC(1:3:6) 4'' C.R.No.-1399/2015-16, Executant- SriSatyapir Height of the 1'2'' Champati, JE -Sri Sarat guard wall with Sudhanshu Rath, E.C.- LSM (1:6) Rs 317038, Vr. No. & admissible Date - 10/21.06.16, Height of the 1'6'' Amount-Rs 317038, guard wall M.B.- 01/15-16, Page- allowed 153 to 156, The wearing Excess height 4'' coat with CC(1:2:4) allowed provided for the entire Excess quantity 1 x 330 x 1' x 3.08 width of the road. The of LSM(1:6) 4''= 108.9cft width of sub base allowed metalling and sub base sand filling are same. So the height of the cut-off wall admissible upto height of sub base metalling with CC(1:3:6).
It would be seen from the above that two items that both side walls were constructed for an excess height of 4’’ which is abnormal and unfeasible because the CC (1:2:4) on the entire width of the road including the wall areacannot be executed when both the walls are of higher height. In view of the above it is evident that the execution as shown is technically unsound and hence cost of excess execution of walls as allowed cannot be admitted in audit. After deduction of the excess work by the executant for Rs. 1224.00, the excess payment of Rs.8159.00 (9383-1224) needs clarification.
In response to the audit objection statement, it was replied by the local authority that" Sri Sarat Sudhanshu Rath, JE will be intimated to comply the audit objection before exit conference." The reply of the local authority does not serve the purpose of objection. Hence the Para stands and due to inadmissible execution the amount of Rs.8159.00 is suggested for recovery. Till effective recovery of the amount the following officials are considered responsible.
1. Sri Sarat Sudhanshu Rath, Ex. GPTA for lapses in the measurement and preparation of the work bill by allowing provision of extra height of the guard wall .
2. Sri Narayan Sethy, Ex. A.E. for technical approval of the estimate and check measurement of the work without verifying the admissibility of the components of the work bill.
Responsible Person for this paragraph
Slno Name Designation Adress Amount(In Rs:) 1 Sri Narayan Sethy Ex AE Now AE at Krushnaprasad 4079 P.S. At.P.o.-Krushnaprasad , Dist.-Puri 2 Sri Sarat Sudhansu Rath JE At-Kanas 4080 P.S.,P.O.-Kanas,Dist.-Puri
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15.30 - Inadmissible payment towards provision of extra length of the guard wall beyond the length of the executed CC Road.
On scrutiny of the above work case records with connected MBs it was noticed that, the length of the guard wall, cut-off wall were allowed more than the length of the CC Roads as per following details. Execution of wall beyond the length of the CC road was not admissible without preliminary feasibility report regarding construction of additional length of the wall. There is every scope of double measurement of the extra length of the wall when further construction of the CC road will executed. There was no instance in which the reference of the last measurement was referred when further execution made in a continuous patch of Road. So the extra length of the guard wall allowed to the executant is not admissible in audit and the excess payment on this score as per details given below needs clarification.
Sl No. Particulars of work Item of Work Inadmissible Excess Unit Cost Inadmissible Excess Recoverable measument Quantity in Payment Work amount allowed for Cum Guard wall
1 Const of CC Road from RD Earth work in 2 x 34.5' x 2' x2' 7.81 105.26 822 Road to Managovinda excavation of = 276 cft Balabantaray house G.P.- Gadatrench for Badaput, Scheme- GGY, retaining wall C.R.No.-127/2016-17, Excess 2 x 34.5' x 2' x6'' 1.95 446.41 870 Executant- Sri Gatiswar quantity of = 69 cft Balabantaray, JE -Sri Sarat sand filling Sudhanshu Rath, E.C.- allowed in the Rs100000, Vr. No. & Date - base of retaing 111/09.09.16, Amount-Rs wall 100000, M.B.- 11/15-16, Page- 1Excess to 3, Wall constructed on both Quantity of sides for 70ft , where as the total PCC(1:3:6) executed road length=35.5ft. allowed Construction of wall beyond roadExcess 2 x 34.5' x 1'8'' 9.72 3046.43 29611 length on both sides = 34.5 ft. quantity of x3' =343.62 cft LSM(1:6) allowed Total 31304 3782 27522
2 Const of CC Road from Golara Earth work in L.S.- 28.5' x2' x2' 9.5 105.26 1000 RD Road to Jagannath Jena excavation of = 114 cft R.S.- house , G.P.- Khandahata, trench for 55.5' x2' x2' = Scheme- GGY, retaining wall 222 cft C.R.No.-205/2016-17, Executant- Sri Bijayaram Excess L.S.- 28.5' x2' 2.37 528.81 1253 Baliarsingh, JE -Sri Sarat quantity of x6'' = 28.5 cft Sudhanshu Rath, E.C.- Rs sand filling R.S.- 55.5' x2' 150000, Vr. No. & Date - allowed in the x6'' = 55.5 cft 113/09.09.16, Amount-Rs base of retaing 150000, M.B.- 11/15-16, Page- wall 08 to 10, Wall constructed on Excess L.S.- 28.5' x1.5' 7.13 3894.26 27766 both sides(L.S. for 88' and R.S. Quantity of x2' = 85.5 cft for 115'), where as the total PCC(1:3:6) R.S.- 55.5' x1.5' executed road length=59.5'. allowed x2' = 166.5 cft Construction of wall beyond roadExcess length on left side = 28.5 ft. and quantity of on right side 55.5 ft LSM(1:6) allowed Total 30019 2321 27698
3 Const of CC Road from Earth work in 2 x 30' x 2' x2' = 6.79 105.26 715 Mandarbasta village end to excavation of 240 cft Baghei Thakurani, G.P.- trench for Gadasanput, Scheme- GGY, retaining wall C.R.No.-376/2016-17, Executant- Sri Tikina Das, JE -Sri Sarat Sudhanshu Rath, E.C.- Rs 200000, Vr. No. & Date - 173/29.12.16, Amount-Rs 200000, M.B.- 231/12-13, Page- 71 to 74, Wall constructed on both sides(L.S. for 117' and R.S.
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for 117'), where as the total Excess 2 x 30' x 2' x 4'' 1.12 455.61 510 executed road quantity of =39.6cft length=87'.Construction of wall sand filling beyond road length on both side allowed in the = 30 ft. base of retaing wall Excess Quantity of PCC(1:3:6) allowed Excess L.S.- 30' x 1'8'' x 7.75 3057.7 23697 quantity of 3'6'' =174.3 cft LSM(1:6) R.S.- 1 x 30' x allowed 1'8'' x 2' =99.6 cft Total 24207 6266 17941
In response to the audit objection statement, it was replied by the local authority that" Sri Sarat Sudhanshu Rath, JE will be intimated to comply the audit objection before exit conference." The reply of the local authority does not serve the purpose of objection. Hence the Para stands and due to inadmissible execution the amount of Rs.73161.00 is suggested for recovery. Till effective recovery of the amount the following officials are considered responsible.
1. Sri Sarat Sudhanshu Rath, Ex. GPTA for lapses in the measurement and preparation of the work bill by allowing provision of extra height and extra length of the guard wall .
2. Sri Narayan Sethy, Ex. A.E. for technical approval of the estimate and check measurement of the work without verifying the admissibility of the components of the work bill.
3. Smt. Rasmi Nayak, A.E.E. for technical approval of the estimate and check measurement of the work without verifying the admissibility of the components of the work bill.
Responsible Person for this paragraph
Slno Name Designation Adress Amount(In Rs:) 1 Smt Rasmi Nayak AEE At.-Kanas 8970 P.S.,P.O.-Kanas,Dist-Puri 2 Sri Narayan Sethy Ex AE Now AE at Krushnaprasad 32095 P.S. At.P.o.-Krushnaprasad , Dist.-Puri 3 Sri Sarat Sudhansu Rath JE At-Kanas 32096 P.S.,P.O.-Kanas,Dist.-Puri
15.31 - Inadmissible payment in work bills due to allowing morrum instead of earth for road side berm filling than admissible limit and excess sand filling without construction of cut-off wall
Name of the work- Const of CC Road near Purohitapur to Smasan Road, G.P.-Khandahata, Scheme-GGY, C.R.No.-354/2016-17, Executant- Sri Laxmidhar Mishra, JE -Sri Sarat Sudhanshu Rath, E.C.- Rs 100000, Vr. No. & Date - 210/02.02.17, Amount-Rs 100000, M.B.- 21/16-17, Page-66 to 68.
On scrutiny of the above work case record with connected MB it was noticed that road side berm filling has been allowed with measurement of 2 x 59' x 2'11'' x 1'6'' =508.88 cft by morrum instead of earth. The admissible limit for filling of road side berms was {2 X length of the road X 0.25mt X 0.30mt}, as prescribed vide G.O. no. 4074/PR dtd 07.02.2013 (Guideline for const of CC roads) and G.O. no. 13972/PR dtd 17.05.2013 (Guideline for const of CC roads in GGY scheme) by earth. Therefore by allowing filling of berms by morrum instead of earth beyond prescribed limit of Govt. an amount of Rs 10596.00has been paid in excess to the executant needs clarification. The details of the excess payment is furnished below.
Particulars of Berm filling Inadmissible Payment
Allowed Admissible
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2 X 59' X 2'11'' X 1'6" = 508.88cft = 14.40 cum by 2 X 59' X 10" X 1'= 97.94 cft = 2.77 cum by earth by 10596 morrum @779.98 = Rs.11222.00 mechanical carraige @226.12 = Rs.626.00
Further scrutiny of the above case record with connected MB it was noticed that no cut-off was constructed to protect the sub base sand filling. The purpose of construction of the cut-off wall is to protect the sub-base sand filling, to stop the seepage through the sub base of the road and to carry the peripheral load imposed on the road. So without cut-off the sand filling allowed for 10 cm could not be admissible in audit. For undulation, wheel track filling and levelling of the road base only 5cm sand filling could be admissible. The details of the measurement and excess payment made due to provision of extra depth of sand filling in the sub-base is detailed below.
Sand filling Admissible (in cum) Sand filling Allowed Excess (in cum) Unit Rate (excluding Royalty) Total Excess Payment
12.25 24.49 12.24 529.21 6477
Hence the total excess payment in the work bill was Rs.17073.00 (10596 + 6477), after deduction of the excess work by the executant for Rs. 1040.00, the excess payment of Rs.16033.00 (17073-1040) needs clarification.
In response to the audit objection statement, it was replied by the local authority that" Sri Sarat Sudhanshu Rath, JE will be intimated to comply the audit objection before exit conference." The reply of the local authority does not serve the purpose of objection. Hence the Para stands and due to inadmissible execution the amount of Rs.16033.00 is suggested for recovery. Till effective recovery of the amount the following officials are considered responsible.
1. Sri Sarat Sudhanshu Rath, Ex. GPTA for lapses in the measurement and preparation of the work bill by allowing morrum instead of earth for road side berm filling than admissible limit and excess sand filling without construction of cut-off wall.
2. Smt. Rasmi Nayak, A.E.E. for technical approval of the estimate and check measurement of the work without verifying the admissibility of the components of the work bill.
Responsible Person for this paragraph
Slno Name Designation Adress Amount(In Rs:) 1 Sri Sarat Sudhansu Rath JE At-Kanas 8017 P.S.,P.O.-Kanas,Dist.-Puri 2 Smt Rasmi Nayak AEE At.-Kanas 8016 P.S.,P.O.-Kanas,Dist-Puri
15.32 - Unreasonable construction of cut-off wall below ground level and Inadmissible payment in work bills due to allowing morrum instead of earth for road side berm filling than admissible limit
Name of the work- Const of CC Road from Jharakata village Primary School to lokanath temple, G.P.-Gadasanaput, Scheme-GGY, C.R.No.-119/2016-17,Executant- Sri Ajit Khandayatray, JE -Sri Sarat Sudhanshu Rath, E.C.- Rs 170000, Vr. No. & Date - 108/22.08.16, Amount-Rs 170000, M.B.- 287/14-15, Page-174 to 177. On scrutiny of the above case record with connected MB it was noticed that the cut-off wall was constructed below ground level by 6'' as per following
103 / 132 AUDIT REPORT 08-03-2018 measurement. 1. Earth work in excavation for cut off trench – (95' +94') x 2' x 2' = 756 cft 30' x 1' x 1' = 30 cft 2. Sand filling in cut off trench - (95' +94') x 2' x 6'' = 189 cft 30' x 1' x 4'' = 9.9 cft 3. Construction of cut off with CC (1:3:6) - (95' +94') x 1'6'' x 1' = 283.5 cft 30' x 1' x 8'' = 19.8 cft From the above measurement it was clear that earth work in excavation for cut off trench was allowed for 2 ft depth, in which 6'' sand filling was allowed and cut-off with CC(1:3:6) was executed for 1 ft height. So the cut-off wall is clearly below the ground level by 6''. So the purpose of construction of cut-off wall was not understood and not admissible. The purpose of construction of the cut-off wall is to protect the sub-base sand filling, to stop the seepage through the sub base of the road and to carry the peripheral load imposed on the road. So the erection of the cut-off wall is mandatory at least to a height of the sub-base sand filling. So the cut-off constructed below G.L. is considered meaningless and the amount paid for this construction of PCC(1:3:6) of 303.3 cft(8.58cum) @3744.11 amounting Rs.32137.00 was considered as wasteful expenditure and needs clarification. further scrutiny of the above work case record with connected MB it was noticed that road side berm filling has been allowed with measurement of {1 x 95' x 4' x 1'6'' =570 cft + 1 x 94' x 4'6'' x 1'6'' =634.5cft} by morrum instead of earth. The admissible limit for filling of road side berms was {2 X length of the road X 0.25mt X 0.30mt}, as prescribed vide G.O. no. 4074/PR dtd 07.02.2013 (Guideline for const of CC roads) and G.O. no. 13972/PR dtd 17.05.2013 (Guideline for const of CC roads in GGY scheme) by earth. Therefore by allowing filling of berms by morrum instead of earth beyond prescribed limit of Govt. an amount of Rs 23364 .00 has been paid in excess to the executant needs clarification. The details of the excess payment is furnished below. Particulars of Berm filling Inadmissibl Allowed Admissible e Payment {1 x 95' x 4' x 1'6'' =570 cft + 1 x 94' x (95+ 94)' X 10" X 1'= 23364 4'6'' x 1'6'' =634.5cft, total- 1204.5cft} 156.87 cft = 4.44 cum by = 34.08 cum by morrum @714.88 = earth by mechanical carraige
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Rs.24368.00 @226.12 = Rs.1004.00
Hence the total excess payment in the work bill was Rs.55501.00 (32137 + 23364), after deduction of the excess work by the executant for Rs. 9532.00, the excess payment of Rs.45969.00 (55501-9532) needs clarification.
In response to the audit objection statement, it was replied by the local authority that" Sri Sarat Sudhanshu Rath, JE will be intimated to comply the audit objection before exit conference." The reply of the local authority does not serve the purpose of objection. Hence the Para stands and due to inadmissible execution the amount of Rs.45969.00 is suggested for recovery. Till effective recovery of the amount the following officials are considered responsible. 1. Sri Sarat Sudhanshu Rath, Ex. GPTA for lapses in the measurement and preparation of the work bill by allowing Unreasonable construction of cut-off wall below ground level and allowing morrum instead of earth for road side berm filling than admissible limit 2. Sri Narayan Sethy, Ex. A.E. for technical approval of the estimate and check measurement of the work without verifying the admissibility of the components of the work bill.
Responsible Person for this paragraph
Slno Name Designation Adress Amount(In Rs:) 1 Sri Narayan Sethy Ex AE Now AE at Krushnaprasad 22984 P.S. At.P.o.-Krushnaprasad , Dist.-Puri 2 Sri Sarat Sudhansu Rath JE At-Kanas 22985 P.S.,P.O.-Kanas,Dist.-Puri
15.33 - Inadmissible payment towards suspicious construction of super structure of dress changing room without any photographic evidence and without any execution of preliminary works
Name of the Work- Construction of Odiasahi Goseintutha, Totapada, G.P.- Dibyasinghpur, Scheme- GGY, C.R.No.-815/2014-15, Name of the Executant - Sri Umesh Chandra Jagadev, Name of the JE - Sri Sarat Sudhanshu Rath, E.C.- Rs 100000, Vr. No. & Date- 103/12.08.16, Amount-Rs 100000, M.B.- 287/14-15, Page-168 to 172.
On scrutiny of the above case record with connected MB it was noticed that, a new construction of bathing step was executed in which an amount of Rs.12392.00 was allowed to the executant for 4.26 cum of LSM(1:6) in super structure for construction of dress changing room. For execution of the super structure for dressing room, the execution of the items below foundation and plinth like earth work, metalling, LSM(1:6) in F&P were not executed which was clear from the MB. Further no photographic evident regarding construction of the dress changing room was found in the record. So in absence of the prerequisites the payment of Rs.12392.00 was not admissible in audit and needs clarification.
In response to the audit objection statement, it was replied by the local authority that" Sri Sarat Sudhanshu Rath, JE will be intimated to
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comply the audit objection before exit conference." The reply of the local authority does not serve the purpose of objection. Hence the Para stands and due to inadmissible execution the amount of Rs.12392.00 is suggested for recovery. Till effective recovery of the amount the following officials are considered responsible.
1. Sri Sarat Sudhanshu Rath, Ex. JE for lapses in the measurement and preparation of the work bill by allowing super structure of dress changing room without any photographic evidence and without any execution of preliminary works.
2. Sri Narayan Sethy, Ex. A.E. for technical approval of the estimate and check measurement of the work without verifying the admissibility of the components of the work bill.
Responsible Person for this paragraph
Slno Name Designation Adress Amount(In Rs:) 1 Sri Narayan Sethy Ex AE Now AE at Krushnaprasad 6196 P.S. At.P.o.-Krushnaprasad , Dist.-Puri 2 Sri Sarat Sudhansu Rath JE At-Kanas 6196 P.S.,P.O.-Kanas,Dist.-Puri
15.34 - Excess sand filling allowed in the sub-base than admissible basing on the construction of the cut-off resulting inadmissible payment to the executants
On scrutiny of the following work case records with connected MB it was noticed that no cut-off was constructed to protect the sub base sand filling. The purpose of construction of the cut-off wall is to protect the sub-base sand filling, to stop the seepage through the sub base of the road and to carry the peripheral load imposed on the road. So without cut-off the sand filling allowed for 10 cm could not be admissible in audit. For undulation, wheel track filling and levelling of the road base only 5cm sand filling could be admissible. The details of the measurement and excess payment made due to provision of extra depth of sand filling in the sub-base is detailed below. Sl Particulars of work Sand Sand Exce Unit Total Exce Recovera No filling filling ss (in Rate Excess ss ble Allowe Admissiblcum) (excludi Payme Work amount d in e (in ng nt cum cum) Royalty) 1Const of CC Road 25.37 5.06 20.3 455.61 9253 2093 7160 at Chaudamouza 1 college, G.P.- Gadasanaput, Scheme- GGY, C.R.No.-1614/2015 -16, Executant- Sri
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Abhimanyu Champati, JE -Sri Sarat Sudhanshu Rath, E.C.- Rs 100000, Vr. No. & Date - 200/18.01.17, Amount-Rs 100000, M.B.- 21/16-17, Page- 41 to 42, Sand filling allowed-10'', Sand filling admissible-2'' 2Const of CC Road 10.7 5.35 5.35 445.91 2386 1005 1381 at Badalpur Village, G.P.- Gadabadaput, Scheme- GGY, C.R.No.-1832/2015 -16, Executant- Sri Prafulla Kumar Das, JE -Sri Sarat Sudhanshu Rath, E.C.- Rs 100000, Vr. No. & Date - 59/30.06.16, Amount-Rs 100000, M.B.- 01/15-16, Page- 167 to 169, Sand filling allowed-4'', Sand filling admissible-2'' 3Const of CC Road 31.54 10.51 21.0 455.61 9581 2048 7533 from Gadasanput 3 sub station to Tangi Sahi, G.P.- Gadasanaput, Scheme- GGY,
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C.R.No.-326/2016- 17, Executant- Sri Nakula Samantaray, JE -Sri Sarat Sudhanshu Rath, E.C.- Rs 200000, Vr. No. & Date - 203/18.01.17, Amount-Rs 200000, M.B.- 21/16-17, Page- 12 to 14, Sand filling allowed-6'', Sand filling admissible-2'' 4Const of CC Road 15.54 5.18 10.3 428.01 4434 1701 2733 from Kakharubasta 6 RD Road to Somanath Temple, G.P.- Badas, Scheme- GGY, C.R.No.-1598/2015 -16, Executant- Sri Raghunath Pradhan, JE -Sri Sisir Sekhar Nayak, E.C.- Rs 100000, Vr. No. & Date - 07/09.05.16, Amount-Rs 100000, M.B.- 276/14-15, Page-97 to 99, Sand filling allowed-6'', Sand filling admissible-2'' Total 18808
In response to the audit objection statement, it was replied by the local authority
108 / 132 AUDIT REPORT 08-03-2018 that" Sri Sarat Sudhanshu Rath, JE will be intimated to comply the audit objection before exit conference." An amount of Rs.4114.00 was recovered by the way of adjustment from SD payment vide GGY Vr. No.-142/22.12.2017(1381), GGY Vr. No.-140/22.12.2017(2733) . Hence the Para stands for the balance amount of Rs.14694.00. Till effective recovery of the amount the following officials are considered responsible. 1. Sri Sarat Sudhanshu Rath, Ex. JE for lapses in the measurement and preparation of the work bill by allowing excess sand filling without supportive construction of cut-off wall. 2. Sri Narayan Sethy, Ex. A.E. for technical approval of the estimate and check measurement of the work without verifying the admissibility of the components of the work bill. 3. Smt. Rasmi Nayak, A.E.E. for technical approval of the estimate and check measurement of the work without verifying the admissibility of the components of the work bill.
Responsible Person for this paragraph
Slno Name Designation Adress Amount(In Rs:) 1 Smt Rasmi Nayak AEE At.-Kanas 7347 P.S.,P.O.-Kanas,Dist-Puri 2 Sri Sarat Sudhansu Rath JE At-Kanas 7347 P.S.,P.O.-Kanas,Dist.-Puri
15.35 - Non completion of the AWC building due to deviation to the original estimate in violation of Govt. Guidelines
Name of the Work - Construction of Kotakana AWC, G.P.- Gadasahi, C.R.NO :- 1593/15-16 ,Scheme :-AWC, Executant/J.E. :- Sri Sisir Sekhar Nayak, E.C. :-Rs.500000, VR.- 5/30.06.16 - Rs.500000, MB no & Page :-08/15-16, Page-40 to 64, Administrative approval date- 27.11.13
On scrutiny of the above AWC work case record it was noticed that the following irregularities has been noticed. Though the estimate was prepared and approved for a complete building with finishing in all respects, however due to deviations in execution of some parts of the work, the project was neither completed nor handed over to the G.P. for smooth functioning of the AWC. The very purpose of utilistion of Govt. grant was not fulfilled, rather Govt. sustained loss as some more funds will required for fully completion of the project. Due to lapses in the part of the technical wing of the P.S. the project was not in use for the benefit of general public for which the grant was sanctioned. The fact may be clarified to audit.
The details of the item of works as per the provisions made in the estimate, actual execution of items of work, deviations to the original estimate are briefed below.
Sl Items of Work Provision as per Estimate Actual Execution Deviation No. Quantity Unit Rate Total Quantity Unit rate Total Quantity Unit rate Total
1E/W in Excavation in foundation 15.37 105.26 1618 50.23 105.26 5287 34.86 105.26 3669.36 in cum 2Sand Filling in cum 22.43 492.25 11041 33.06 492.25 16274 10.63 492.25 5232.62
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3PCC(1:4:8) in cum 4.7 3386.41 15916 4.73 3386.41 16018 0.03 3386.41 101.592
4Laterite stone masnory in CM(1:6) 9.07 3065.14 27801 39.39 3065.14 120736 30.32 3065.14 92935 in F&P 5Laterite stone masnory in CM(1:6) 22.95 3107.04 71307 32.46 3107.04 100855 9.51 3107.04 29548 in S/S 6RCC M20 in cum 22.72 4645.61 105548 21.87 4645.61 101599 -0.85 4645.61 -3948.8
7Rigid smooth centering and 0 0 0 0 shuttering 8Plinth Band in sqm 23.29 81.26 1893 39.8 81.26 3234 16.51 81.26 1341.6
9For Lintel 11.15 203.24 2266 24.52 203.24 4983 13.37 203.24 2717.32
10For column & Beams 26.16 454.88 11900 39.86 454.88 18132 13.7 454.88 6231.86
11For Slab 62.24 297.82 18536 56.08 297.82 16702 -6.16 297.82 -1834.6
12Cost of MS Rod in Qtl 23 5000 115000 18.57 5000 92850 -4.43 5000 -22150
13Labour for cutting bending and 23 305.28 7021 18.57 305.28 5669 -4.43 305.28 -1352.4 binding of MS Rod 14 6mm Cement plaster (1:4) over 142.95 103.54 14801 0 103.54 0 -142.95 103.54 -14801 RCC surface in sqm 15 16mm Cement plaster (1:4) in 189.79 125.67 23851 0 125.67 0 -189.79 125.67 -23851 sqm 162.5cm AS flooring in CC(1:2:4) in 46.82 211.02 9880 0 211.02 0 -46.82 211.02 -9880 sqm 17Cement washing one coat over 236.61 12.02 2844 0 12.02 0 -236.61 12.02 -2844.1 ceiling & Plastering 18Cement Painting two coats 236.61 58.6 13865 0 58.6 0 -236.61 58.6 -13865
19Cost of MS Door & Window 15000 0 0 -15000
20Electricfication and sanitation 25000 0 0 -25000
21Provision for labour Cess 5000 5000 0 0
22Others (Sign Board & Photo) 2000 1000 0 0
Total 502088 508338 0 0
Limited to 500000 500000
Non Execution of items of works
1 6mm Cement plaster (1:4) over 142.95 103.54 14801 0 103.54 0 -142.95 103.54 -14801 RCC surface in sqm 2 16mm Cement plaster (1:4) in 189.79 125.67 23851 0 125.67 0 -189.79 125.67 -23851 sqm 32.5cm AS flooring in CC(1:2:4) in 46.82 211.02 9880 0 211.02 0 -46.82 211.02 -9880 sqm 4Cement washing one coat over 236.61 12.02 2844 0 12.02 0 -236.61 12.02 -2844.1 ceiling & Plastering 5Cement Painting two coats 236.61 58.6 13865 0 58.6 0 -236.61 58.6 -13865
6Cost of MS Door & Window 15000 0 0 -15000
7Electricfication and sanitation 25000 0 0 -25000
Total -105241 From the above table it was revealed that due to deviation in some of the items of the work bill, 7 nos of items as per the list amounting Rs.105241.00 have not executed, though the executant has been paid fully. Hence the purpose for which the project has been sanctioned has not been fulfilled which may be clarified to audit.
In response to the audit objection statement, it was replied by the local authority that" Sri Sisir Sekhar Nayak, Ex. GPTA will be intimated to comply the audit objection before exit conference." The reply of the local authority does not serve the purpose of objection. Hence the Para stands and due to non execution of the item of work provided in the estimate, the purpose of the project was not fulfilled. Hence the amount of Rs.105241.00 is suggested for recovery. Till effective recovery of the amount the following officials are considered responsible.
1. Sri Sisir Sekhar Nayak, Ex. GPTA for not ensuring the execution of some of the major items of an building so far as the use of the building was concerned.
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2. Sri Narayan Sethy, Ex. A.E. for technical approval of the project and for check measurement of the work without verifying fully execution of the items of works proposed in the estimate.
3. Sri Laxmidhar Bharati, Ex H.C. Cum Accountant for checking of the bill and not ensuring the estimated provision which should be the main basis of execution of work.
4. Sri Lalit Mohan Bariha, A.O. for not ensuring the estimated provision which should be the main basis of execution of work.
5. Sri Saroj Kumar Dutta, Ex. BDO for passed for payment of the bill and without verifying admissibility of the components of the work bill.
Responsible Person for this paragraph
Slno Name Designation Adress Amount(In Rs:) 1 Sri Narayan Sethy Ex AE Now AE at Krushnaprasad 21048 P.S. At.P.o.-Krushnaprasad , Dist.-Puri 2 Sri Lalit Mohan Bariha Accounts officer At.-Kanas 21048 P.S.P.O.-Kanas,Dist-Puri 3 Sri Laxmidhar Bharati Ex. H.C. At.-Kanas 21048 P.S.P.O.-Kanas,Dist-Puri 4 Sri Saroj Kumar Dutta Ex BDO Now BDO at Dhenkanal 21048 Sadar P.S.,At.P.O.-Dhenkanal ,Dist.-Dhenkanal 5 Sri Sisir Sekhar Nayak Ex GPTA Now at Jujhumara 21049 P.S.,At.P.O.-Jujhumara, Dist.Samalpur
15.36 - Irregular Execution of roads with soiling stone, metal & Morrum SFC scheme in violation of Govt. Instruction.
As per G.O. 12152/PR,dt.26.07.2014 and No.18530/F,dt.02.07.2015 (SFC guidelines) for relating to implementation of developmental works, specific emphasis has been given for construction of assets of durable nature under above scheme. In Violation of the Govt. instruction , it was noticed that in the following case road has been constructed/ developed with soiling stone, metal with morrum spreading which is quite irregular and inadmissible so far as the Govt. guidelines are concerned, which may be clarified to audit. For construction of cement concrete roads of durable nature there was no necessity of development of the road with soiling stone & morrum.
Sl No Name of the Cash book Vr.No& Date Particulars of the Work Amount
1SFC(PS/GP Road) 1/23.4.16 Improvement of Road from Barapada to taratua, Baku, CR No.-1886/15-16, 100000 Executant/JE- Sri Pratap Ranjan Mohanty,AE- Sri Narayan Sethy, MB-5/15-16,Page-18-22
2SFC(MV Tax) 2/26.4.16 Improvement of Road from Dethiapada to Sirei, CR No.-2/16-17,Executant-Sri 351288 Kanduri Mohapatra, JE- Sri Susanta Kumar Sahoo,AE- Sri Narayan Sethy, MB-295/14-15,Page-27-34 3SFC(PS/GP Road) 19/01.12.16 Improvement of Road from Mulabasanta to left side of Nuasahi, Khandahata, 250000 CR No.-219/16-17 ,Executant/JE- Sri Sarat Sudhanshu Rath,AE- Smt Rasmi Nayak, MB-11/15-16,Page-105-107
4SFC 37/27.1.17 Improvement of Road at Pradhansahi Kothaghar, Ward No.-12 of 125000 Gadasanaput G.P. CR No.-551/16-17 ,Executant/JE- Sri Sarat Sudhanshu Rath,AE- Smt Rasmi Nayak, MB-287/14-15,Page-184-188
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5SFC(PS/GP Road) 32/11.1.17 Improvement of Road from Baku to Abhyapur, CR 210000 No.-310/16-17,Executant/JE- Sri Pratap Ranjan Mohanty,AE- Smt Rasmi Nayak,, MB-17/16-17, Page-116-119
TOTAL 1036288
In response to the audit objection statement, it was replied by the local authority that" the AEE and development section will be instructed not to include such projects in future." Somehow he reply of the local authority was justified in future perspective, however due to irregular execution of the works in violation of Govt. guidelines the payment made on this score amounting Rs.1036288.00 is kept under objection.
15.37 - Non Production of Work Case records which were not produced to last audit.
As per Para No.15.58 of the last A.R, , the work case records amounting to Rs 652793/- kept under objection due to non-production for the year 2015-16 towards development works under different schemes has been checked by audit after being produced by the local authority.
15.38 - Non Production of Work Case records relating to the year 2016-17.
The following case records relating to the payment made during the year 2016-17 towards development works under different schemes could not be produced for verification.
Sl Sche Vr. No. & Case Name of the Work Money No. me Date Record No. value 1GGY 75/27.07. 175/16-17 Chanarapada Pokhari to Jhanghar 150000 16 Minor CC Road 2GGY 77/27.07. 769/14-15 Gandapada village to Samsahi Road 200000 16 3GGY 87/02.08. 770/14-15 Construction of culvert near Golekha 100000 17 Swain house 4GGY 217/09.02 348/16-17 Construction of road near Manika 100000 .17 SreeMukundapur Talasahi 5SFC 48/29.03. 1345/13-1 Road near Garachia of Pandiakera 200000 17 4 G.P. 6AWC 09/02.08. 1490/13-1 Bindipur AWC of Badala G.P. 123071 16 4
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7AWC 19/22.12. 1490/13-1 Bindipur AWC of Badala G.P. 157420 16 5 8AWC 20/22.12. 1564/13-1 Badal AWC 130415 16 4 9AWC 21/22.12. 1586/13-1 Alipada AWC of Badala G.P. 245880 16 4 10AWC 23/24.12. 1577/13-1 Pankapur AWC at Baku 104794 16 4 1511580
In response to the audit objection statement, no reply was furnished by the local authority. Therefore till production of the requisite case records along with M.Bs for Rs.1511580.00 is kept under objection.
PARA: 16 AUDIT ON UNITS / DEPARTMENT
16.1 -
No Comments
PARA: 17 AUDIT ON SCHEMES / PROGRAMMES
17.1 - Low spending efficiency and poor performance of implementation in different schemes
The performance of different ongoing schemes in requisite format was asked by the POM, but the local authority failed to produce the information till close of audit. Basing on the available records the performance of different major schemes were worked out with reference to the total availability of scheme funds, number of approved projects, number of completed projects during the year 2016-17. The information in the prescribed format is furnished below.
Physical and Financial performance of different Schemes implemented in KANAS P.S. during the year 2016-17
Financial Performance Physical Performance
Sl Name of OB as on Funds Total Expenditur Unspent Spending No. of No. of Total No. of No of Physical No the 01.04.16 received Funds e during balance efficiency spill projects Projects spill achieveme Scheme during available 16-17 as on in % over sanctione completed over nt during 16-17 31.03.17 projects d during during the projects the year from the year 15-16 to the 15-16 previous current next years year year
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1CC Road 6584070 0 6584070 5476902 1107168 83.18 27 0 27 23 4 85.19
2GGY 23170561 14594000 37764561 28143000 9621561 74.52 111 193 304 248 56 81.58
3SFC 4290292 8513776 12804068 6236958 6567110 48.71 19 38 57 36 21 63.16
4TFC 446500 4137870 4584370 446500 4137870 9.74 3 21 24 2 22 8.33
5MLALAD 11341393 3100000 14441393 4886530 9554863 33.84 147 29 176 48 128 27.27
6MPLAD 6093004 10025000 16118004 4144322 11973682 25.71 78 112 190 47 143 24.74
7AWC 27814181 8804000 36618181 5945189 30672992 16.24 68 19 87 24 63 27.59
8SPPF 4114201 1500000 5614201 1414200 4200001 25.19 43 16 59 13 46 22.03
9SDPF 9896641 0 9896641 1813100 8083541 18.32 64 0 64 15 49 23.44
10IAY 16425390 27475000 43900390 43600390 300000 99.32 736 979 1715 1647 68 96.03 11BPGY 3196845 1200000 4396845 2485500 1911345 56.53 147 215 362 193 169 53.31
From the above table it was revealed that the physical and financial performance of GGY, CC Road and BPGY are more than 50%, which is somehow satisfactory. However the performance of other Schemes like MPLAD, MLALAD, SFC, SDP, SPF, CFC, AWC are less than 50%. It was stated by the local authority that due to local conflict in the process of finalisation of the executants through Palli sabha, release of grants at the fag end of the year were the main cause of the poor performance of the some of the ongoing schemes. However the reply of the local authority was not convincing as there was huge accumulation of funds in different schemes funds as stated in the grant Para of this report. Hence it may be concluded that the less utilisation of funds and poor performance of the schemes was mainly due to inadequate supervision, monitoring in the part of PS officials and non preparation of budget estimate in violation to Govt. Instruction.
17.2 - Information regarding BNRGSK building of the P.S. and G.P.s executed in P.S. mode
The information on Bharat Nirman Rajiv Gandhi Seva Kendra buildings in the prescribed format as per letter No.6120/DLFA, Dt.17.05.2017 was asked for submission, in response to which it was replied by the local authority that due to land problem, the BNRGSK building at P.S. level was not yet started. The BNRGSK buildings of all G.P.s were executed at G.P. mode. Information on BNRGSK building of Kanas P.S. Wheth If If Purp If Reaso Wheth Whet Ramp ICT er comple projec ose incomp ns for er her provi infrastru compl ted, t cost for lete, non-co furnish toilet ded cture for eted give excee which stage mpletio ed is or not MIS is or not project ds the used up to n meetin insid (Yes/ provided (Yes/N cost prescr which g hall e or No) in the o) ibed constr is outsi building limit, ucted constr de or not sourc and ucted buildi (Yes/No) e of amoun (Yes/N ng
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fund t spent o) from which extra cost has been met 1 2 3 4 5 6 7 8 9 10
No BNRGSK building was constructed at P.S. level due to land Problem
Information on BNRGSK building of G.P.s executed in P.S. mode
SL. No. Name of the GP Whether completed If completed, give If project cost If incomplete, stage Reasons for or not (Yes/No) project cost exceeds the up to which non-completion prescribed limit, constructed and source of fund from amount spent which extra cost has been met 1 2 3 4 5 6 7
All the BNRGSK buildings of the G.P.s were executed at G.P. mode.
17.3 - Detailed study on projects executed under MLALAD Scheme during the year 2016-17
As a part of fulfilling the objectives of Decentralised Planning Members of Legislative Assembly Local Area Development (MLALAD) Scheme was introduced in the State in 1997-98 with a view to involve local people and their representatives in the planning process. The Scheme was similar to MPLAD scheme introduced by Government of India (GoI). Funds under the scheme were provided by the State’s Plan Budget every year. P & C Department releases the fund from its Budget provision (towards MLALAD scheme) to the districts in the form of Grant-in-aid for utilization by the districts by issue of sanction order for drawl from treasury by the concerned DRDAs. Fund of Rs.5.00 lakh per MLA Constituency per annum was provided for the year 1997-98. Subsequently, the amount of financial assistance was enhanced gradually and during the years 2008-09 to 2009-10 it was Rs.75 lakh which was increased thereafter to Ts.1.00 crore per constituency per annum.
Admissible Projects / Works under the Scheme
A project / work shall be considered admissible for sanction of funds under MLALAD Scheme if it is –
(i) Is a programme of developmental nature.
(ii) Comes under district sector schemes / subjects.
(iii) Is non-recurring.
(iv) Creates some assets for future.
(v) Benefits the public directly.
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(vi) Is a community programme.
(vii) Is a preventive, curative, protective and / or productive programme.
(viii) Provision of fire-proof roofing to the houses of identified Below Poverty Line (BPL) families even if it is not a community programme nor it benefits the public directly.
Illustrative List of Admissible Projects
1. Electrification of SC/ST Basties (G.O. No. 12136(30)/P Dt. 7.12.2012)
2. New works of Rural Electrification
3. Rural Approach roads/ urban link roads/ Drainage system
4. Small works to provide missing links Viz. Culverts, small bridges, deep-cause way and other crossed drainage works (without which existing roads cannot be utilized)
5. Improvement of existing roads (only in case of where there is a danger to life or hazard to traffic)
6. Roads to SC/ST Basties or Habitations (G.O. No. 12136(30)/P Dt. 7.12.2012
7. New class room of Primary School
8. Additional classroom for Primary schools
9. Incomplete school rooms to be completed (RCC roof can be made if possible.)
10. Electrification, urinals, tube-wells, lavatories for Primary schools. Girls High Schools
11. Class rooms for Ashram schools (in case of other funds are not available)
12. Building of PHC/ Sub-centers extension to the existing building, labour rooms, operation Theaters, Wards
13. Govt. Ayurvedic Dispensaries/ Homoeopathic Dispensaries (Construction & extension)
14. Water supply work in problem villages. Tube wells, Tanks. Sanitary wrells.
15. Construction of check dams, water harvesting structure, small minor irrigation projects, branch canals & its improvements
16. Construction of cattle dispensary building, L.I. Centre building
17. Community Prayer Halls, Public Library Buildings, Bhagabat Ghar. repair/construction of religious institutions by way of renovation, restoration and / or repairs of religious institutions or places" [Order No.l009/P dt. 12 January.2001] However, in case of protected monuments, all such constructions, renovations and repair of the religious buildings can only be done with approval of ASI or State Archaeology as the case may be and the Endowment Commissioner and also in the line with the Orissa Ancient Monument Preservation Act. (G.O. No. 2236(30)P Dt. 17.02.2006) provided that funds under MLALAD are not to be sanctioned for repair/ construction by way of renovation, restoration or repair of religious institutions constructed unauthorized on public places. (Letter No. 16725 (30) dt. 19 November 2010 of Planning & Co-ordination Department)
18. Public lavatories and urinals
19. Provision of drinking water facilities in tourism centres
20. Passenger rest sheds
21. Building of Govt./ Non-Govt. High schools and colleges
22. Compound wall for schools
23. X-ray machines for Hospitals/ Dispensaries
24. AC for Operation Theatres (ICU facility at Dist. Head Qtrs. Hospitals (Lr. No. 9631 Dt. 25.06.2008)
25. Hostels for schools and Training centres
26. Hostel for women, SC and candidates
27. Renovations of public sanitary wells and /or construction of its platform, renovation of public tanks
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28. Civil amenities in urban slums/ rural villages
29. Structures / sheds in burial/ cremation grounds.
30. Footpath, path-way and foot bridges
31. Boundary wall of Community Hall, which is accessible to people of all caste and category (Lr. No. 7170 dated8May 2008)
32. Supply of QBC/ Malaria Testing Machine to CHC and Govt Hospitals (Lr. No. 12536 dt. 2 August 2007)
33. Installation of 10 KV inverters to CHC and Govt. Hospitals (Lr. No. 12536 dt. 2 August 2007)
34. Supplementation of community lift irrigation point, Energisation of community lifts irrigation point (G.O. No. 1009 (30)/P Dt. 12.1.01) & Construction of L.I point, (Lt.
No. 1649 dt. 2 Feb 2007)
35. Construction of Market Complex (for public use) on land belonging to GP/Panchayat
Samiti. On completion the project should be handed over to PRI for maintenance.(Lt.
No. 16043 dt 5th September 2003)
36. Ambulance for Govt. Hospitals (G.O No. 14319(30)/P dt.6 August 2008)
37. Purchase of Computer, Fumisture/Books for Library/ Laboratory equipments /sports equipments for Government and Government aided Educational institutions (G.O No.
7728 (30)/ P, dated 07 June 2010)
38. Construction/completion of Anganwadi Buildings (Lr. No. 10307 dt. 20 August 2011)
39. Water tanker (G.O. No. 7728(30/P. Dt. 7.6.2010)
40. Sports related projects as given below at public places (G.O. No. 14319(3)/P Dt.
6.8.2008 a. Development of play fields b. Buildings for sports activities c. Buildings for physical training institutions d. Buildings for multi-gym e. Fixed (immovable) sports equipment f. Multi-gym, equipments g. Other public works for sports activities
41. Construction of Laboratory building/ workshop and classroom of recognized polytechnic/ ITI (G.O. No. 4279 Dt. 8.3.2007)
42. Pani Panchayat Office building can be constructed with a cost of Rs. 50000.00 (Fifty thousand), the upper limit of Pani Panchayat building should not exceed Rs. 3.00 lakh subject to the condition that a. Concern Pani Panchayat will provide land free of cost or the cost of the land b. The execution of the work relating to Pani Panchayat will be made by Pani Panchayat or as per the MLALD scheme guidelines issued by Govt, in P & C Deptt. From time to time and subject to such other conditions as would be prescribed by Water Resoueces Department (G. O. No. 474 Dt. 10.01.2005)
43. Construction of individual house hold latrines with bathing facilities in rural areas subject to condition
i. 100 percent house hold of the village will have to be covered under this programme for construction of individual toilets.
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ii. The beneficiaries have to deposit 75% of the total project cost with the executing agencies in advance in two installments of 45% & 30%
iii. Only 25% of the project cost will be borne out of the MLALAD fund
iv. The project proposal will be proposed by the concerned MLAs
v. Rules & procedures for sanction of MLALAD fund, 1997 will be followed for execution of projects (GO No. 17072/P Dt. 22.09.2003)
44. Proposal to meet the shortfall in the community parents contribution for drinking water supply schemes proposed for schools in the rural areas under " Swajaladhara" programme (GO. No. 2131 (30)/P. Dt. 1.2.2003)
45. Five percent of beneficiary contribution for the Biju Krusaka Vikash Yojana (BKVY) projects (G.O. No. 19676(30)/P Dt. 25.11.2002).
46. Plantation project/ works to raise nurseries by people desirous of raising nurseries on their own land to supply plantation materials to poor section of the society free of cost can be taken of and these projects/ works shall have to be implemented directly through the forest Department or Vana Sarankhan Samities organized by the Forest Deptt. Or Horticulture wind of the Agriculture Deptt. Or the GPs or user groups/ Shelf Help Group to enlist people participation on a participatory mode. Funds for the purpose shall be placed at the disposal of the executive agencies of respective administrative department for execution of projects/ works in question (G.O. No. 21544 (30) Dt. 30.12.2002.
A project/work will be considered inadmissible for sanction of funds under MLALAD Scheme if: a. it is a programme of non-developmental nature b. it is covered under the State/Central Sector Scheme Subjects c. it creates future liabilities d. it benefits an individual and not the public except for providing fire proof roofing to the house of identified persons Below Poverty Line (BPL) families as per the ion made by the concerned MLA e. a construction work is taken up on a land not owned by an ' Institution/Community/Government excepting the case of identified Below Poverty
Line (BPL) families as referred to at (iv) above f. it is given in form of a grant for programmes of professional, business or religious associations g. it is proposed to be utilised for construction of office buildings/ staff quarters/purchase of furniture/vehicles/ equipment/ books/ stationery/ expenditure on repairs and maintenance/ cultural/entertainment activities, etc.
Illustrative List of Inadmissible Projects i. State High way & N.H. ii. District Roads iii. Major Bridges iv. Major/Medium Irrigation projects v. Roads in Urban & Cantonment areas. vi. Roads coming under NREP & JRY vii. Furniture's, laboratory equipments, books for library, sports equipments. viii. Staff quarters ix. Purchase of medicine for Hospitals. x. Assistance to patients. xi. Grants, loans, subsidies and Honorarium of any kind. xii. Assistance to disabled for equipments. . xiii. Schemes of providing water connections on individual basis.
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xiv. Individual assistance scheme such as seeds, fertilizers etc. xv. Survey, Evaluation & Research. xvi. Purchase of fuel/ machinery for repair of vehicles. xvii. Radio, Television to Community Centre xviii. Gobar gas Plant. xix. Repayment of loan /clearance of Liabilities / Purchase of land/ land acquisition for land. xx. Office Buildings, residential buildings and other buildings of Central & State Govt. Departments and agencies or organizations. xxi. Works relating to Commercial organizations & service associations. xxii. Memorials & memorial buildings. xxiii. Revenue expenditure/ Recurring expenditures/ Expenditures inviting future recurring expenditures. xxiv. Provision of Ceiling Fan/ Aquaguard/ Water Filter to Schools. (Lr. No. 10567 Dt.19.7.08) xxv. Provision of Sewing Machine to Self Help Group. (Lr. No. 10567 Dt. 19.07.08) xxvi. Construction of Stadium/ Indoor Stadium (Lr. No. 15496 Dt. 29.09.2007) xxvii. New Construction like Church. Temple, Mosque, Club House, Yubak Sangha House, Ashram, Matha etc under the banner of Community Centre (Lr. No. 13148 Dt.13.09.2005) xxviii. Entry gate (Toran) to Panchayat (Lr. No. 19688 Dt. 24.12.2008) xxix. Building for SHGs (Lr. No. 12100/P. Dt. 6.6.2009) xxx. Maintenance of Ambulance by recognized N.G.O. (Lr. No. 17974 Dt. 17.1 1.2008) xxxi. Boundary wall of religious Institutions (Lr. No. 7170 Dt. 8.5.2008)
Target and Achievement Position of MLALAD Scheme
From the previous Para No.17.1 it is seen that the financial achievement of the scheme is 33.84%. Out of a total available fund of Rs.14441393.00 only Rs.4886530.00 has been utilised during the financial year 2016-17 which is quite low. As far as the physical achievement is concerned the achievement is 27.27%. Besides 147 spill over projects from the financial year 2015-16 another 29 new projects were approved for the financial year 2016-17. Hence, the total no. projects due for completion was 176, out of which only 48 projects were completed during the financial year 2016-17. Both the financial and physical achievement is quite discouraging. Hence, the Local Authority need to focus on the execution of the projects for better achievements in the years to come.
Permissible projects executed as per Scheme guidelines
The list of Projects permissible at par with MLALAD guidelines are furnished below.
Sl Particulars of the S.O. No. & Date Vr. No. & Money Type/Nature of Wether Basis of Status of the Wether the no. Project of DPMU Date value construction feasibility Selection of the Project project was report beneficiary admissible furnished under the before perview of preparation of MLALAD the estimate Scheme
1Const of Bathing 2196/16.12.16 54/18.1.17 100000Bathing Ghat Yes Recommendatio Completed yes Ghat at n of MLA Chandapada Siripokhari , G.P.-Trilochanpur ,C.R.No.-734/2016
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-17, Executant- Sri Satrughna Parida , JE -Sri Pratap Ranjan Mohanty, E.C.- Rs 100000, 2Const of Bathing 1219/09.11.15 5/02.06.16 100000Bathing Ghat Yes -do- Completed yes Ghat at Kanthapada Dandagadia , G.P.-Trilochanpur ,C.R.No.-1521/201 5-16, Executant- Sri Rasmi Ranjan Baral , JE -Sri Pratap Ranjan Mohanty, E.C.- Rs 100000, 3Repair and 1219/09.11.15 56/09.02.17 149157 Repair & Yes -do- Repair & yes Renovation of Renovation of Renovation Biswanath Temple, temple work Biswanathpur G.P.-Badal, C.R.No.-1453/2015 -16, Executant- Sri Sadhu Charan Routray , JE -Sri Pratap Ranjan Mohanty, E.C.- Rs 100000, 4Construction of 1219/09.11.15 58/09.02.17 100000Rest Shed Yes -do- Completed yes Rest Shed at Dochhian, G.P.-Badal, C.R.No.-1454/2015 -16, Executant- Sri Binod Balabantaray , JE -Sri Pratap Ranjan Mohanty, E.C.- Rs 100000, 5Repair and 1219/09.11.15 39/04.11.16 150000 Repair & Yes -do- Repair & yes Renovation of Renovation of Renovation Mahavir Temple, temple work G.P.-Sahupada, C.R.No.-1513/2015 -16, Executant- Sri Rama Chandra Samantray , JE -Sri Pratap Ranjan Mohanty, E.C.- Rs 150000, 6Construction of 1734/03.11.16 53/18.01.17 100000Community No -do- New yes Kothaghar at Centre construction Nuapada upto lintel Melanpadia, level G.P.-Trilochanpur, C.R.No.-531/2016- 17, Executant- Sri Sudarsan Samantaray , JE -Sri Pratap Ranjan Mohanty, E.C.- Rs 100000, 7Repair and 1219/09.11.15 51/04.01.17 100000 Repair & Yes -do- Repair & yes Renovation of Renovation of Renovation Rahasa Rasika temple work Temple, G.P.-Trilochanpur, C.R.No.-1522/2015
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-16, Executant- Sri Sukanta Kumar Pradhan , JE -Sri Pratap Ranjan Mohanty, E.C.- Rs 100000, 8Construction of 1219/09.11.15 27/02.08.16 100000 Burial ground Yes -do- No yes Burial ground at Photograph Gandapada, G.P.-Kanas, C.R.No.-1465/2015 -16, Executant- Sri Braja Kishore Pradhan , JE -Sri Pratap Ranjan Mohanty, E.C.- Rs 100000, 9Repair and 1219/09.11.15 28/02.08.16 100000 Repair & Yes -do- No yes Renovation of Renovation of Photograph Mangala Temple at temple Krushnanagar, G.P.-Kanas, C.R.No.-1509/2015 -16, Executant- Sri Biranchi Nayak , JE -Sri Pratap Ranjan Mohanty, E.C.- Rs 100000, 10Repair and 1219/09.11.15 47/13.12.16 100000 Repair & Yes -do- Repair & yes Renovation of Renovation of Renovation Bhubaneswardev temple work Temple, G.P.-Gadasahi, C.R.No.-251/2016- 17, Executant- Sri Arun Kumar Pradhan , JE -Sri Umasankar Dalei, E.C.- Rs 100000, 11Repair and 2130/15.12.16 67/31.03.17 100000 Repair & Yes -do- Repair & yes Renovation of Renovation of Renovation Kapileswardev temple work Temple,Jankia G.P.-Gadasahi, C.R.No.-792/2016- 17, Executant- Sri Rajendra Kumar Dash , JE -Sri Umasankar Dalei, E.C.- Rs 100000, 12Repair and 1219/09.11.15 03/07.05.16 100000 Repair & Yes -do- Repair & yes Renovation of Renovation of Renovation vatapada village Village work Mandap, Mandap G.P.-Kadua, C.R.No.-1556/2015 -16, Executant- Sri Kailash Chandra Sahoo, JE -Sri Sisir Sekhar Nayak, E.C.- Rs 100000, 13Repair and 1219/09.11.15 37/26.10.16 100000 Repair & Yes -do- Repair & yes Renovation of Dola Renovation of Renovation Bedi at Kanarpur, Dola Bedi work G.P.-Gadasahi, C.R.No.-1888/2015 -16, Executant- Sri Nanda Kishore
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Sahoo, JE -Sri Sisir Sekhar Nayak, E.C.- Rs 100000, 14Repair and 1219/09.11.15 36/25.10.16 100000 Repair & Yes -do- Repair & yes Renovation of Renovation of Renovation Kalijai Temple at temple work Dayavihar G.P.-Gadasahi, C.R.No.-135/2016- 17, Executant- Sri Rajendra Kumar Dash , JE -Sri Sisir Sekhar Nayak, E.C.- Rs 100000, 15Repair and 1219/09.11.15 46/09.12.16 100000 Repair & Yes -do- Repair & yes Renovation of Renovation of Renovation Trinath Temple at temple work AswasthaPuri, G.P.-G.B.Pur, C.R.No.-1830/2015 -16, Executant- Sri Judhistir Samantaray , JE -Smt Sabitri Das , E.C.- Rs 100000, 16Construction of 1219/09.11.15 52/18.01.17 150000 Burial ground Yes -do- New yes Burial ground at construction Chupuring, upto Plinth G.P.-Chupuring, level with C.R.No.-1523/2015 projection of 8 -16, Executant- Sri Nos of Pillars Kedar Baliarsingh , upto Roof JE -Smt Sabitri Level Das, E.C.- Rs 150000, 17Repair and 923/28.05.16 17/30.06.16 150000 Repair & Yes -do- Repair & yes Renovation of Renovation of Renovation Grameswardev temple work Temple at Jaguleipadar, G.P.-GopinathPur, C.R.No.-215/2016- 17, Executant- Sri Bhikari Behera , JE -Sri Susanta Kumar Sahoo , E.C.- Rs 150000, 18Construction of 1219/09.11.15 66/31.03.17 100000 Community Yes -do- New yes Community Centre Centre construction of at Bramhapada, core house G.P.-Alibada, without C.R.No.-240/2016- finishing 17, Executant- Sri Padmanav Parida, JE -Sri Susanta Kumar Sahoo, E.C.- Rs 100000, 19Repair and 1219/09.11.15 63/31.03.17 100000 Repair & Yes -do- Repair & yes Renovation of Renovation of Renovation Saudagar Maa temple work Chandi Mandir, G.P.-Serei, C.R.No.-129/2016- 17, Executant- Sri Ratnakar Mohapatra , JE -Sri Susanta Kumar Sahoo , E.C.- Rs
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100000, 20Const of Bathing 1219/09.11.15 48/24.12.16 100000Bathing Ghat Yes -do- Fully yes Ghat at completed Nuapokhari, G.P.-Khandahata ,C.R.No.-1517/201 5-16, Executant- Sri Nibas Kumar Parida , JE -Sri Sarat Sudhanshu Rath, E.C.- Rs 100000, 21Renovation of Well 1219/09.11.15 09/17.06.16 50000Renovation of Yes -do- Fully yes at ChhotiJodi Well completed Harijansahi, G.P.-Gadasanput, C.R.No.-1733/2015 -16, Executant- Sri Akshya Kumar Bhoi, JE -Sri Sarat Sudhanshu Rath, E.C.- Rs 50000, 22Construction of 1219/09.11.15 10/17.06.16 100000 Community Yes -do- New yes Community Centre Centre construction of at Lunipada, core house G.P.-Khandahata, without C.R.No.-1512/2015 finishing -16, Executant- Sri Gopabandhu Jena, JE -Sri Sarat Sudhanshu Rath, E.C.- Rs 100000, 23Construction of 1219/09.11.15 30/04.10.16 100000Rest Shed Yes -do- Incomplete yes Temeipur Rest new Shed, construction G.P.-Gadasanput, upto Lintel C.R.No.-1732/2015 Level -16, Executant- Sri Ratnakar Samantaray , JE -Sri Sarat Sudhanshu Rath , E.C.- Rs 100000, 24Repair and 788/17.04.13 31/04.10.16 50000 Repair & Yes -do- Repair & yes Renovation of Renovation of Renovation Bhagabat Ghar, Bhagabat Ghar work Sanabitipur, G.P.-Gadabadaput , C.R.No.-508/2013- 14, Executant- Sri Mahendra Biswal , JE -Sri Sarat Sudhanshu Rath , E.C.- Rs 50000, 25Repair and 1219/09.11.15 43/28.11.16 100000 Repair & Yes -do- Repair & yes Renovation of Renovation of Renovation Mangala temple, temple work Rudhupur, G.P.-A.Bijipur, C.R.No.-1403/2015 -16, Executant- Sri Aswini Kumar Jena , JE -Sri Sarat Sudhanshu Rath , E.C.- Rs 100000, 26Construction of 1219/09.11.15 24/25.08.16 100000 Community Yes -do- Completed yes Binapani Centre Community Centre
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at Anlajodi, G.P.-Gadasanaput, C.R.No.-1848/2015 -16, Executant- Sri Ratnakar Rout, JE -Sri Sarat Sudhanshu Rath, E.C.- Rs 100000, 27Repair and 1219/09.11.15 15/30.06.16 100000 Repair & Yes -do- No yes Renovation of Renovation of Photograph Bankeswar Temple temple at Balerisahi , G.P.-A.Bijipur, C.R.No.-1731/2015 -16, Executant- Sri Kartika Panda , JE -Sri Sarat Sudhanshu Rath, E.C.- Rs 100000, 28Construction of 1219/09.11.15 23/25.08.16 100000 Community Yes -do- Completed yes Village Mandap at Centre Anlajodi Tangi Sahi, G.P.-Gadasanaput, C.R.No.-1846/2015 -16, Executant- Sri Sanatan Behera, JE -Sri Sarat Sudhanshu Rath, E.C.- Rs 100000, 29Construction of 1219/09.11.15 32/07.10.16 100000Rest Shed Yes -do- Completed yes Rest Shed at Siriapada, G.P.-Sahupada, C.R.No.-1575/2015 -16, Executant- Sri Kanhu Charan Patasani , JE -Sri Sarat Sudhanshu Rath, E.C.- Rs 100000, 30Construction of 1219/09.11.16 18/30.06.16 137373Rest Shed Yes -do- Not yes Rest Shed at Completed Saraput, G.P.-Kadua, C.R.No.-1623/2015 -16, Executant- Sri Bishnu Charan sahoo, JE -Sri Sisir Sekhar Nayak, E.C.- Rs 150000, 31Construction of 1219/09.11.17 02/26.04.16 50000Rest Shed Yes -do- Completed yes Rest Shed at Pasiapada, G.P.-Serei, C.R.No.-1415/2015 -16, Executant- Sri Shayam Sundar Swain , JE -Sri Susanta Kumar Sahoo, E.C.- Rs 50000, 32Const of Bathing 2196/16.12.16 11/21.06.16 100000Bathing Ghat Yes -do- completed yes Ghat at Badamatha Tank , G.P.-Kanas ,C.R.No.-123/2016 -17, Executant- Sri Satrughna Parida ,
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JE -Sri Pratap Ranjan Mohanty, E.C.- Rs 100000, 33Construction of 1219/09.11.15 13/30.06.16 100000 Community Yes -do- Completed yes Kapileswar village Centre Mandap at Sodharpur, G.P.-Baku, C.R.No.-1502/2015 -16, Executant- Sri Sribaschha Mohapatra, JE -Sri Pratap Ranjan Mohanty, E.C.- Rs 100000, Total 3386530
From the above table, it was revealed that in 33 nos of cases the projects were executed at par with the guideline framed for MLALAD scheme. 4 nos of bathing Ghats, 5 nos of rest sheds, 6 nos of community centres, 2 nos of Burial grounds, 1 nos of renovation of public well and 15 nos of repair and renovation of temples, Community centres with total money value of Rs.3386530.00 were executed during the year 2016-17. Out of the above 33 cases, in 3 nos of cases( sl.no-8,9 and27), no photographs were found in the case record for confirmation of the genuineness of the works as per Govt. guidelines. In 2 cases of community centres (sl no.-18 and 22) only core house was executed. In two cases of rest sheds (sl no-23 and 30) the structures were executed up to lintel level and in one case of the burial ground (sl no.16) the structure was executed up to the plinth level. Due to incomplete execution of structures, the purpose for which the asset was meant, has not been fulfilled. As the further sanction of funds and execution part was not certain the money so utilised was not beneficial to the public service. So in this regard the attention of the P.S. authority as well as authority in higher forum is invited for better co-ordination in sanction, approval and execution of the assets created in MLALAD scheme so as to fruitful utilisation of Govt. money in the betterment of public service.
Sl Particulars of the S.O. No. & DateVr. No. & Money Type/Nature Wether Basis of Status of the Wether the no. Project of DPMU Date value of feasibility Selection of the Project project was construction report beneficiary admissible furnished under the before perview of preparation MLALAD of the Scheme estimate
1Repair and 1219/09.11.15 57/09.02.17 100000 New Yes Recommendation New No Renovation of Maa construction of MLA construction Bali Harachandi of temple in upto lintel Temple, Haripur the name of level G.P.-Badal, Repair & C.R.No.-1452/2015- Renovation 16, Executant- Sri Bhaskar Chandra Sahoo , JE -Sri Pratap Ranjan Mohanty, E.C.- Rs 100000, 2Repair and 1219/09.11.15 50/29.12.16 100000 Repair & Yes -do- Repair & No Restoration of Renovation of Renovation of bounadary wall of bounadary bounadary Panchamukhi wall wall Temple, G.P.-Badas, C.R.No.-226/2016-1 7, Executant- Sri Managovinda Parida , JE -Sri
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Umasankar Dalei, E.C.- Rs 100000, 3Construction of 1219/09.11.15 49/24.12.16 100000 New Yes -do- Completed No Gadibrahma Rest construction of Shed at Tarapada, a shed with a G.P.-Badas, monument in C.R.No.-277/2016-1 the name of 7, Executant- Sri Rest Shed Srikanta Dalei , JE -Sri Uma Sankar Dalei, E.C.- Rs 100000, 4Repair and 1219/09.11.15 44/28.11.16 100000 Repair & Yes -do- Repair & No Restoration of Renovation of Renovation of bounadary wall of bounadary bounadary Narayani wall wall Temple,Sabalanga, G.P.-Dokanda, C.R.No.-125/2016-1 7, Executant- Sri Dussasan Sahu , JE -Sri Sisir Sekhar Nayak, E.C.- Rs 100000, 5Repair and 1219/09.11.15 41/21.11.16 100000 New Yes -do- New No Renovation of construction construction Lokanath Temple at in the name of upto Plinth Atharabatia,G.P.-Ba Repair & level with das, Renovation projection of C.R.No.-227/2016-1 6Nos of Pillars 7, Executant- Sri upto Roof Ajay Kumar Das , Level JE -Sri Sisir Sekhar Nayak, E.C.- Rs 100000, 6Repair and 11/05.01.15 45/24.11.16 100000 New Yes -do- New No Renovation of construction construction Gatiswer Temple at in the name of upto Lintel Kaudikhani,G.P.-Ka Repair & level with LSM dua, Renovation C.R.No.-253/2016-1 7, Executant- Sri Debaraj Sahu , JE -Sri Sisir Sekhar Nayak, E.C.- Rs 100000, 7Repair and 1219/09.11.15 35/19.10.16 100000New Yes -do- New No Restoration of construction of construction bounadary wall of bounadary of bounadary Somanath Temple, wall in the wall G.P.-Badas, name of C.R.No.-133/2016-1 Repair & 7, Executant- Sri Renovation Sarat Paikray , JE -Sri Sisir Sekhar Nayak, E.C.- Rs 100000, 8Construction of 1219/09.11.15 14/30.06.16 100000 New Yes -do- Completed No Jodapadar Rest construction of Shed, G.P.-Alibada, a shed inside C.R.No.-130/2016-1 tempele 7, Executant- Sri premises Sudarsan Samantaray , JE -Sri Susanta Kumar Sahoo, E.C.- Rs 100000, 9Repair and 1219/09.11.15 26/24.09.16 100000New Yes -do- New No Restoration of construction of construction
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bounadary wall of bounadary of bounadary Gatiswar Temple, wall in the wall G.P.-Deipur, name of C.R.No.-1518/2015- Repair & 16, Executant- Sri Renovation Parsuram Dalei , JE -Sri Susanta Kumar Sahoo, E.C.- Rs 150000, 10Repair and 784/17.04.13 55/25.01.17 50000New No Not found Incomplete No Renovation of construction in new Trinath Mandap, the name of construction Biratoi, G.P.-Deipur, Repair & upto Plinth C.R.No.-1246/2013- Renovation of level with 14, Executant- Sri Mandap projection of 2 Damodar Sahoo , Nos of Pillars JE -Sri Susanta upto Roof Kumar Sahoo , Level E.C.- Rs 50000, 11Repair and 1219/09.11.15 38/2.11.16 150000New Yes -do- Incomplete No Renovation of construction in new Khanduali the name of construction Thakurani Building Repair & upto Roof G.P.-A.Bijipur, Renovation of Level C.R.No.-1542/2015- Temple 16, Executant- Sri Rabindra Nayak , JE -Sri SSarat Sudhanshu Rath , E.C.- Rs 150000, 12Repair and 1219/09.11.15 29/04.10.16 100000New Yes -do- Incomplete No Renovation of construction in new Rama Mandir the name of construction Building, Chhotijodi, Repair & upto Plinth G.P.-Gadasanaput, Renovation of Level C.R.No.-1735/2015- Temple 16, Executant- Sri Duryodhan Harichandan, JE -Sri Sarat Sudhanshu Rath , E.C.- Rs 100000, 13Construction of 1219/09.11.15 42/28.11.16 100000 New Yes -do- Completed No Jagulai Rest Shed, construction of G.P.-A. Bijipur, a shed inside C.R.No.-249/2016-1 temple 7, Executant- Sri premises Damodar Parida , JE -Sri Sarat Sudhanshu Rath , E.C.- Rs 100000, 14Construction of 1219/09.11.15 22/25.08.16 100000 New Yes -do- Completed No Kartikeswar Rest construction of Shed at Anlajodi a shed inside Uppersahi, tempele G.P.-Gadasanput, premises C.R.No.-1845/2015- 16, Executant- Sri Dhirendra Kumar Behera , JE -Sri Sarat Sudhanshu Rath , E.C.- Rs 100000, 15Construction of 1219/09.11.16 23/25.08.16 100000New Yes -do- Completed No Village Mandap at construction Anlajodi Adivasi of Temple in Sahi, the name of G.P.-Gadasanaput, Community C.R.No.-1847/2015- Centre
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16, Executant- Sri Dhirendra Ku. Behera, JE -Sri Sarat Sudhanshu Rath, E.C.- Rs 100000, Total 1500000
From the above table, it was revealed that in 15 nos of cases the projects were executed in violation to the guideline framed for MLALAD scheme. A abstract of the same is furnished below.
Abstract of Inadmissible Projects Executed under MLALAD Scheme
Sl No. Particulars No of Projects Status of the projects
1 New construction of temples(Religious Institutions) in 7 Sl No.-1,6,12(up to Lintel level), Sl No.-5,10(up to Plith Level), Sl the name of repair and renovation work No.-11(Roof level), Sl-15(completed)
2 New Construction of Shed inside Religious institution 4 Sl No.-3,8,13,14(All Completed) in the name of Rest Shed
3 Repair and renovation of Boundary wall of Religious 2 Sl No.-2,4 (All Completed) Institutions (temples)
4 New construction of boundary wall of 2 Sl No.-7,9 (All Completed) temples(Religious Institutions)
Again it was noticed that due to incomplete execution of structures, the purpose for which the asset was meant, has not been fulfilled. As the further sanction of funds and execution part was not certain the money so utilised was not beneficial to the public service. So in this regard the attention of the P.S. authority as well as authority in higher forum is invited for better co-ordination in ion, sanction, approval and execution of the assets created in MLALAD scheme so as to fruitful utilisation of Govt. money in the betterment of public service. Due to irregular execution of projects in violation to Govt. Guidelines the cost of Rs.1500000.00 is held under objection.
PARA: 18 MISCELLANEOUS
18.1 - Audit paragraphs pending for settlement from the previous Audit Reports
As per guidelines issued, the P.S. authority failed to produce the audit paragraphs pending for settlement from the previous Audit Reports. However basing on the available records the position for the three A.R.s with four years of accounts in the prescribed format is given below.
Sl No Audit Report No. with Paragraphs pending for Paragraphs pending for settlement TOTAL year of Account settlement relating to other than Missapropriation of Cash Missapropriation of Cash & & Loss of stock & stores Loss of stock & stores
Nos of Amount Nos of Amount Nos of Amount Paragraphs Paragraphs Paragraphs
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160751/14-15 for 07-08 1 2000 30 143686965 31 143688965 and 13-14
2129168/15-16 for 1 10244 53 85984463 54 85994707 14-15
3264994/2016-17 for 4 1013139 73 131681879 77 132695018 15-16
From the above table it was revealed that there huge pendency of audit paragraphs pending for settlement as on 31.03.2017. So the P.S. authority once again advised to submit the requisite compliance for early settlement of pending audit paragraphs as soon as possible.
PARA: 19 AUDIT OF LOAN/DEPOSITS/CPF INCLUDING POSITIONS
19.1 - Non remittance of Government dues like VAT and Labour Cess
Rule-6 of Odisha Treasury code Volume-I read with Rule-4 of Odisha General Financial Rules stipulates that all money received/ realised on behalf of Government should be deposited in full by the competent authority within three days of receipt of the same. Retention of Government money/revenue outside the Govt. account is highly irregular and not permissible.
In violation to the above instruction the following Govt. dues such as VAT, Labour Cess realised from different work bills are yet to be deposited. The amount towards Royalty has been deposited in excess which dealt in Para-14.11 of this A.R..The position of Govt. dues as ascertained from available records is furnished below.
Sl no Particulars Opening Balance as on Amount Realized Total Amount deposited Balance amount to be 01.04.16 during 2016-17 during 2016-17 deposited as on 31.03.2017
1Royalty -1769581.00 1931481.00 161900.00 4446837.00 -4284937.00 2VAT 634173.00 405938.00 1040111.00 977044.00 63067.00 3Labour Cess 1236198.00 723053.00 1959251.00 1764176.00 195075.00
4IT 155185.00 0.00 155185.00 0.00 155185.00 TOTAL 255975.00 3060472.00 3316447.00 7188057.00 -3871610.00 From the above table it was revealed that the amount of Govt. Dues (VAT, Labour Cess and IT) depositable as on 31.03.2017 need be deposited at an early date and compliance reported.
PARA: 20 RESULT OF AUDIT
20.1 - Suggestion by the Audit
The Local Authority is advised to ensure the maintenance of the following records and registers as per the provisions laid in the relevant rules of the O.P.S.A.P.RULE-2002.
1.The following records and registers which are the essential part of the accounts are ought to be maintained as per the P.S.A.P.Rules-2002,but not being maintained by the local authority .
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1.1).Advance Ledger and the register of outstanding advances:-these two registers should contain the information about the voucher no./date advance payment and its adjustment with reference to the relevant cash books, purpose of payment ,person to whom such advance
paid/adjusted with seal and signature of the authority who have sanctioned such advance, non-maintenance of these two registers may result in loss to the local fund & Govt. Grants due to lack of the above information and follow up action .
1.2).Grant-in-aid register provides all types information for the Govt. Grants such as its sanction order/letter no.& date, amount, purpose, stipulated period for utilization, sanctioning department etc., Non-maintenance of this register may cause diversion and misutilisation of grants and therefore the purpose for which it was sanctioned will not be fulfilled.
2. Reconciliation of the difference between the closing balance of all bank accounts and that of all cash books may be made as per instruction of Govt. Issued from time to time. Non-reconciliation of the bank accounts may sustain loss to both the P.S. and Govt. accounts funds by way of misappropriation/ fraud .
3. Remittance of Govt. Dues may be ensured within stipulated time.
4. Maintenance of Annual account of Receipt and Expenditure should be ensured for better financial management of the P.S.
5. Interest accrued in different schemes may be utilized in the same Scheme with due sanction from the competent authority for the specified purpose only.
6. Preparation of annual budget may be prepared with due resolution in the Samiti meeting,for which watch and ward of funds can be ensured and irregular expenditure could be averted.
7. During verification of the accounts of this Panchayat Samiti in audit it is noticed that its accounts have not been inspected/verified by the Supervising authorities ,which results lack of control and monitoring, proper utilization of funds for the benefit of the rural people.
8. Compliance to audit objections may be submitted promptly for settlement of pending audit paragraphs.
9. Steps may be taken for better functioning of Grievance redressal mechanism in the P.S. for the betterment of the rural poor.
10. The suggestion of audit as mentioned in different Audit Reports may be taken care of for better maintenance of accounts and to avoid financial frauds.
20.2 - Remark of the Auditor
Basing on the remarks furnished by the Audit in the foregoing paragraphs of this report the state of maintenance of accounts of this P.S. is very poor and needs much more improvement.
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 52220818.33 0.00 0.00 0.00 2 8.1 150000.00 150000.00 150000.00 0.00 0.00 3 11.1 9500.00 9500.00 9500.00 9500.00 0.00 4 11.3 5300.00 5300.00 5300.00 5300.00 0.00 5 11.4 436512.00 436512.00 436512.00 436512.00 0.00 6 14.2 0.00 942394.00 0.00 0.00 0.00 7 14.3 0.00 31350.00 0.00 0.00 0.00 8 14.4 278324.00 560610.00 278324.00 0.00 0.00 9 14.5 0.00 180000.00 0.00 0.00 0.00 10 14.6 0.00 244458.00 0.00 0.00 0.00
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11 14.7 13407.00 13407.00 0.00 0.00 13407.00 12 14.8 44205.00 44205.00 44205.00 0.00 0.00 13 14.9 1047.00 1047.00 0.00 0.00 1047.00 14 14.11 212270.00 4457180.00 212270.00 0.00 0.00 15 14.12 0.00 1766576.00 0.00 0.00 0.00 16 14.13 0.00 873385.00 0.00 0.00 0.00 17 14.14 0.00 17854559.00 0.00 0.00 0.00 18 15.1 104031.00 104031.00 104031.00 0.00 0.00 19 15.2 42660.00 42660.00 42660.00 0.00 0.00 20 15.3 5766.00 5766.00 5766.00 0.00 0.00 21 15.4 11050.00 11050.00 11050.00 0.00 0.00 22 15.5 4318.00 4318.00 4318.00 0.00 0.00 23 15.6 19642.00 19642.00 19642.00 0.00 0.00 24 15.7 5953.00 5953.00 5953.00 0.00 0.00 25 15.8 13121.00 13121.00 13121.00 0.00 0.00 26 15.9 6000.00 6000.00 6000.00 0.00 0.00 27 15.10 8150.00 8150.00 8150.00 0.00 0.00 28 15.11 14308.00 14308.00 14308.00 0.00 0.00 29 15.15 7435.00 7435.00 7435.00 0.00 0.00 30 15.18 6673.00 6673.00 6673.00 0.00 0.00 31 15.20 15087.00 15087.00 15087.00 0.00 0.00 32 15.22 11644.00 11644.00 0.00 0.00 11644.00 33 15.23 5423.00 5423.00 5423.00 0.00 0.00 34 15.26 53889.00 53889.00 53889.00 0.00 0.00 35 15.28 21674.00 21674.00 21674.00 0.00 0.00 36 15.29 8159.00 8159.00 8159.00 0.00 0.00 37 15.30 73161.00 73161.00 73161.00 0.00 0.00 38 15.31 16033.00 16033.00 16033.00 0.00 0.00 39 15.32 45969.00 45969.00 45969.00 0.00 0.00 40 15.33 12392.00 12392.00 12392.00 0.00 0.00 41 15.34 14694.00 14694.00 14694.00 0.00 0.00 42 15.35 105241.00 105241.00 105241.00 0.00 0.00 43 15.36 0.00 1036288.00 0.00 0.00 0.00 44 15.38 0.00 1511580.00 0.00 0.00 0.00 45 17.3 0.00 1500000.00 0.00 0.00 0.00 Total 1783038.00 84471642.33 1756940.00 451312.00 26098.00
Audit Certificate
Cetrified that the accounts of Kanas P.S 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 15.13 Recovered Vide Receipt Vr 2017-12-18 62 Arun Kumar Pradhan No. 6 of MLA LAD cash book 2 15.12 Recovered Vide Receipt Vr 2017-12-18 24 Gurudev Swain No.6 of GGY cash book 3 15.34 Recovered through 2017-12-22 2733 Raghunath Pradhan adjustment vide GGY Payment Vr-140 4 15.34 Recovered through 2017-12-22 1381 Prafulla Kumar Das adjustment vide GGY Payment Vr-142 5 15.27 Recovered through 2017-12-22 1227 Satyapira Mohapatra adjustment vide MPLAD Payment Vr-32 6 15.27 Recovered through 2017-12-27 6362 Deviprasad Mishra adjustment vide GGY Payment Vr-147 7 15.25 Recovered through 2017-12-22 7453 Jalandhar Sahoo adjustment vide SFC
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Payment Vr-45 8 15.24 Recovered through 2017-12-22 6070 Prassanna Kumar Jena adjustment vide GGY Payment Vr-143 9 15.21 Recovered through 2018-02-15 933 Bikramjit Mangaraj adjustment vide SFC Receipt Vr-12 10 15.20 Recovered through 2017-12-22 2833 Satrughna Parida adjustment vide MLALAD Payment Vr-51 11 15.20 Recovered through 2017-12-22 1522 Kamal Kumar Baliarsingh adjustment vide GGY Payment Vr-145 12 15.19 Recovered through 2017-12-22 1578 Lalat Keshari Pradhan adjustment vide MP LAD Payment Vr-31 13 15.17 Recovered through 2017-12-22 4550 Rajkishore Baliarsingh adjustment vide GGY Payment Vr-146 14 15.16 Recovered through 2017-12-22 1071 Kanduri Mohapatra adjustment vide SFC Payment Vr-47 15 15.14 Recovered through 2017-12-22 1172 Rasika Swain adjustment vide GGY Payment Vr-137 16 15.13 Recovered through 2017-12-18 3000 Arun Kumar Pradhan adjustment vide GGY Payment Vr -45 17 15.12 Recovered through 2017-12-22 4500 Gurudev Swain adjustment vide GGY Payment Vr -136 18 15.12 Recovered through 2018-02-15 3377 Ramesh Ch. Sahoo adjustment vide GGY Receipt Vr-9 19 15.11 Recovered through 2017-12-22 4528 Kedar Baliarsingh adjustment vide CC Road Payment Vr-19 20 15.11 Recovered through 2017-12-22 5231 Harmohan Badajena adjustment vide CC Road Payment Vr -20 21 15.11 Recovered through 2017-12-22 1223 Dusmanta Baliarsingh adjustment vide GGY Payment Vr-144 22 15.3 Recovered through 2017-12-22 4176 Budhibaban Behera adjustment vide GGY Payment Vr-139 23 15.10 Recovered through 2017-12-22 1678 Rajkishore Routray adjustment vide GGY Payment Vr-141 24 11.1 Directly deposited in Bank 2017-12-18 23000 PNB, Mandarbasta 25 11.2 Election Receipt Vr-8 2017-12-18 2604 Sri Satyapira Behera Total92288
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