AUDIT REPORT 29-04-2016

LOCAL FUND AUDIT, ,

CATEGORY : Municipality/Municipal Corporation,General Audit Report No : 120709/AR/2015-2016-SAMBALPUR

PARA: 1 TITLE SHEET

1 Name of the Institution : Sambalpur Municipality. Sambalpur 2 Year of Accounts under Audit : 2014-2015 3 Name of the Local Authority during the year of A/Cs : 1.SRI ANIRUDHA PADHAN OAS I JB FROM 01-04-2014 TO 23-10-2014 2.SRI SUDHANSU BHOI OAS I JB FROM 24-10-2014 TO 23-12-2014 3.SRI TRILOCHAN MAJHI OAS I SB FROM 24-12-2014 TO TILL DATE Name of the Local Authority at the time of Audit : SRI TRILOCHAN MAJHI OAS I SB 4 Duration of Audit : 03-08-2015 To 30-01-2016 (Mandays Consumed :- 116) 5 Name of the Auditors : DILLIP KUMAR BAGH - Lead Auditor(03-08-2015 to 30-01-2016) JITEN KUMAR PATI - Auditor(03-08-2015 to 30-01-2016)

6 Name of the Reviewing Officer : SRI MARDARAJ MAHALING(District Audit Officer) 7 Date of submission of report by Reviewing officer : 15-03-2016 8 Entry Conference Date : 04-08-2015 9 Exit Conference Date : 25-04-2016 10 Name of the District Audit Officer : SRI MARDARAJ MAHALING 11 Date of approval of report by District Audit Officer : 29-04-2016

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PARA: 2 PHYSICAL VERIFICATION

Slno Name Value Remarks 1 Application Form Rs.1.00 03-08-2015, Before No Transaction 2 Cash in hand 03-08-2015, Before No Transaction 3 Measurement Books 03-08-2015, Before No Transaction 4 Miscellaneous Receipt Books 03-08-2015, Before No Transaction 5 ServicePostage Stamps 03-08-2015, Before No Transaction 6 Holding Receipt Books 03-08-2015, Before No Transaction 7 Sen Park Receipts Books 03-08-2015, Before No Transaction 8 Toll Fees Receipts Books 03-08-2015, Before No Rs.2.00 Transaction 9 Toll Fees Receipt books 03-08-2015, Before No Rs.5.00 Transaction 10 Copy Form Rs.1.25 03-08-2015, Before No Transaction 11 Application Form Rs0.50 03-08-2015 Before Transaction No

Comments The audit on the accounts for the year 2014-15 was taken up on Dt 03.08.2015 . On the date of commencement of audit, Physical verification of liquid cash was done before transaction and found Rs 91339.36 which agrees with the book balance of the Subsidiary cash book vide page-36.

Heavy retention of cash amounting to RS.91839.36

During the time of physical verification it was found that a total sum of Rs.91839.36 cash in hand which is irregular. As per Municipal Rule no amount should be kept with the cashier. The collection amount should be deposited within three days from the date of collection. So cash in hand should not be kept with the cashier in the future.

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PARA: 3 LIST OF VERIFIED RECORDS A : List Of Verified Records/Register Slno List Records/Register 1 Measurement Book 2 Register of Works 3 Stock & Store Register of Municipality 4 Contract Agreement Form 5 Contract Certificate 6 Miscellaneous Supply Bill 7 Nominal Muster Roll (NMR) 8 Tax collector's daily collection register 9 Stock account of Receipt Forms 10 Stock Register of Stationery 11 Stamp Account 12 Stock account of Tickets used for daily collection of Market fees 13 Register of Grants 14 Daily Collection Register 15 Miscellaneous Receipts 16 Register of Outstanding Advances 17 Advance Ledger 18 Register of adjustments 19 Cash Book of the municipality 20 Voucher of Recoupment of Permanent Advance Account 21 Permanent Advance Account 22 Periodical Increment Certificate 23 Absentee Statement 24 Salary Bills 25 Order Book 26 Register of Bills 27 Challan 28 Subsidiary Cash Book 29 Cashier's Cash Book

B : List of Records/Registers not Produced to Audit Slno List Records/Register 1 Register of Estimates & Allotments 2 Warrant register 3 Register of Distrained property & sales 4 Notice of demand for tax u/s-161 of OM Act 5 Distraint Warrant Register 6 Form of inventory & Notice 7 Tax collector's Ledger 8 Progress statement of collection of taxes 9 License Register for Drivers and Owners of Carriages plying for hire 10 Application for License for Carriage, Cart, Horses and Other animals 11 Stock account of License Number Plates 12 License for Carriages, Carts, Horses Other and animals 13 Appropriation Register of Loan Funds 14 Register of the Tax on Carriages, Carts, Horses and Other animals 15 Loan Register 16 Establishment Audit Register 17 Register of Investments 18 Annual Account of Receipts and Expenditure 19 Register of Quarterly & Annual account of Receipt 20 Register of Quarterly & Annual account of Expenditure 21 Deposit Ledger 22 Register of outstanding deposits 23 Abstract Register of Receipts 24 Abstract Register of Expenditure 25 Subsidiary account of special taxes

C : List of Records/Registers not Maintained Slno List Records/Register 1 Tax Ledger (personal A/C of Tax Payers)

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2 Arrear Demand Register 3 Tax Receipt Form 4 Register of writes off of demands 5 Register of Petitions 6 Mutation Register 7 Demand and Collection Register 8 Form of appeal petition 9 Assessment List 10 Register of Interest Bearing Securities 11 Arrear List 12 Ledger of Lessees 13 Jamabandi Register 14 Register of Rents for which there is fixed demand 15 Register of Lands 16 Schedule for the Budget Estimate 17 Abstract of the Budget Estimate 18 Budget Estimate

Comments As per Rules 70 of Odisha Municipal Rules 1953 the following records and registers mandatory in ULBs have not been maintained . i) Abstract Register of Receipts & Expenditure as per Rule-144 in form No.XXII and form No. XXIII . ii) Permanent Advance Register. iii) Register of Outstanding deposit iv) Register of Bills as per Rules 96 of form No. VII v) Warrant register vi) Lease Register vii) Mutation Register viii) License Register ix) DCB Register of outstanding taxes and fees x) Register of Outstanding Advance and Adjustment

The non maintenance of Abstract Register of Receipt and Expenditure, the detailed head wise receipt and expenditure could not be ascertained. The non maintenance of Lease Register, the details outstanding dues of tanks, ponds, market etc could not be ascertained.Due to the non maintenance of DCB Register the outstanding dues of taxes and fees could not be ascertained. The non maintenance of Advance and outstanding Advance ledger ,the details advance position could not be ascertained.

The non maintenance of the above records and register the following officers are held responsible.

1. Sri Aniruddha Pradhan,OAS(I) JB, Ex EO

2. Sri Sudhanshu Bhoi,OAS (I) JB, Ex EO

3. Sri Trilochan Majhi, OAS (I) SB, Commissioner

The local authority is advised to maintain the above registers and produce to next audit.

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PARA: 4 FINANCIAL POSITION

Sambalpur Municipality. Sambalpur - 2014-2015

Slno Name of the OB as on Opening Receipt Total(In Expenditur Closing Closing Closing Closing Difference Remarks Cash Book Date Balance(I during the Rs:) e during Balance as Balance(I Balance as Balance(I (In Rs:) n Rs:) Year the Year per Audit n Rs:) per (DD n under under (DD MM (AUDIT) MM Rs:)(CAS Audit(In Audit(In YYYY) YYYY) H BOOK) Rs:) Rs:) Cash Book 1 SJSRY 01-04-2014 8775507. 10976799. 19752307. 2043072.0 31-03-2015 1770923 31-03-2015 1770923 0.00 95 73 68 0 5.68 5.68 2 VAMBAY 01-04-2014 3279409. 0.00 3279409.0 3279409.0 31-03-2015 0.00 31-03-2015 0.00 0.00 00 0 0 3 NFBS 01-04-2014 -200225. 2227988.0 2027763.0 210350.00 31-03-2015 1817413. 31-03-2015 1817413. 0.00 00 0 0 00 00 4 Harischandra 01-04-2014 3000.00 2080000.0 2083000.0 1153000.0 31-03-2015 930000.0 31-03-2015 930000.0 0.00 0 0 0 0 0 5 Accountant 01-04-2014 8538656 53851264 13923782 87433499 31-03-2015 5180432 31-03-2015 5027855 15257766. difference of 39.47 7.00 86.47 4.00 92.47 26.47 00 Rs 15257766.00 has been shown in previous audit report No.44712/AR/ 2014-15/Samb alpur 6 IGNOP/MBPY 01-04-2014 3912777 53880270. 93008042. 38552400. 31-03-2015 5445564 31-03-2015 4720884 7246797.0 difference of 2.00 00 00 00 2.00 5.00 0 Rs. 7246797.00 has been shown in the previous audit report 7 SJSRY (Hirkud) 02-12-2014 3719178. 74388.00 3793566.2 19000.00 31-03-2015 3774566. 31-03-2015 3774566. 0.00 28 8 28 28 8 DP AIDS 02-12-2014 18316.00 478.00 18794.00 0.00 31-03-2015 18794.00 31-03-2015 18794.00 0.00 (Burla) 9 IGNOAP/MBPY 02-12-2014 7649900. 3895068.0 11544968. 1802900.0 31-03-2015 9742068. 31-03-2015 9742068. 0.00 (Hirakud)) 00 0 00 0 00 00 10 VAMBAY 02-12-2014 28153.00 128.00 28281.00 26000.00 31-03-2015 2281.00 31-03-2015 2281.00 0.00 (Burla) 11 Dead Body 02-12-2014 41370.00 81559.00 122929.00 36336.00 31-03-2015 86593.00 31-03-2015 86593.00 0.00 carrier (Burla) 12 SJSRY (Burla) 02-12-2014 1516161. 35712.00 1551873.1 19000.00 31-03-2015 1532873. 31-03-2015 1532873. 0.00 15 5 15 15 13 IGNOAP/MBPY 02-12-2014 4955985. 55055.00 5011040.0 2723100.0 31-03-2015 2287940. 31-03-2015 2287940. 0.00 (Burla)) 00 0 0 00 00 14 NFBS (Burla) 02-12-2014 5710106. 5324998.0 11035104. 40000.00 31-03-2015 1099510 31-03-2015 1099510 0.00 00 0 00 4.00 4.00 15 Ambulance 02-12-2014 23948.19 0.00 23948.19 0.00 31-03-2015 23948.19 31-03-2015 23948.19 0.00 (Burla) 16 Canter (Burla) 02-12-2014 161256.1 0.00 161256.18 0.00 31-03-2015 161256.1 31-03-2015 161256.1 0.00 8 8 8 17 Permanent 02-12-2014 300.00 0.00 300.00 0.00 31-03-2015 300.00 31-03-2015 300.00 0.00 Advance (Burla) GRAND 9286757 61714509 15458208 92423956 6215813 5990767 22504563. TOTAL 77.22 0.73 67.95 1.00 06.95 43.95 00

Comments The details of head wise receipts and expenditures has been furnished in statement B & C given below:-

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STATEMENT-B (VIDE PARA-4) OF THIS AUDIT REPORT

Statement Showing The Details Receipt Of Sambalpur Municipality / Corporation For The Year 2014-15

Sl.No. Head of Account Receipt Remarks 1 2 3 4 I Rate & Tax 1. Tax on Holding(Current) 1136587.85 2. Tax on Holding(Arrear) 1219796.38 3. Light Tax(Current) 1884716.58 4. Light Tax(Arrear) 2290179.97 5. Latrine Tax(Current) 0.00 6. Latrine Tax(Arrear) 5810.49 7. Water Tax(Current) 1130735.39 8. Water Tax(Arrear) 1221838.50 TOTAL 8889665.16 II Licence & Other Fees 1. Toll Tax 364350.00 2. Tower License 165525.00 3. Users fee 6000.00 4. Trade License 29500.00 5. Drainage & Offensive Trade U/S-290 19904.00 6. Slaughter House U/S-314 55200.00 7. Mutation Fees 56043.00 8. NOC fees 5000.00 9. Misc 585108.00 10. Road cutting permission fees 791606.00 11. Penalty fees 5900.00 TOTAL 2084136.00 III Revenue Derived From Municipal Property & Power apart from Taxation 1. Sen Park 10400.00 2. Cost of Tender paper 1029469.00 3. Hoarding 955509.00 4. Cess Poll 67500.00 5. Lease Value of Market 884520.00 6. Swimming poll 126000.00 7. Water Tanker 3000.00 8. Collection from Daily Market 4858691.00 9. Hire Charges of Ambulance 0.00 TOTAL 7935089.00 IV Govt Grants 1. Octroi Compensation Grant 130528000.00 2. RAY (salary) 1200000.00 3. Road and Bridge ( TFC ) 13622000.00 4. Repairing of Road and Bridges 5148000.00 5. Account Reforms 121500.00 6. MCL Periphery 10000000.00 7. Night shelter 2000000.00 8. 13th FC Grant 32121000.00 9. Festival grant 500000.00 10. Special grant 130000000.00 11. Devolution fund 14126000.00 12. BRGF 10839000.00 13. MVT Grant 9678000.00 14. TFC ( SWM ) 5000000.00 15. Public Toilet 15348000.00 16. WOUTSL 14999997.00 17. Protection of Water Bodies 8000000.00 18. ABC Programme 2000000.00 19. Ahaar Yojana 6400000.00 TOTAL 411631497.00 V Other than Grants 1. MBPY/NOAP 55115520.00

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2. Non-LFS Pension/LFS pension 6500000.00 3. Harishchandra Sahayata 2180000.00 4. SJSRY 10432000.00 5. NFBS 7485880.00 TOTAL 81713400.00 VI Miscellaneous 1. EPF 9525750.00 2. CPF 3413075.00 3. Application form fees 98010.00 4. LIC 66580.00 5. Adhaar Survey 865600.00 6. Salary of UBS Section 399000.00 7. Bank Interest 11444306.57 8. Irrigation compensation 9426130.00 9. P.D.S. 3948858.00 10. C.P.T. sanitation 0.00 11. Salary of Junior Accountant(MIS) 0.00 12. Biometric 0.00 13. Remuneration of BLO (Election) 0.00 14. Advance adjusted 407500.00 15. Grant of Redhakhol NAC 50776083.00 16. G.I.S. of Staff 0.00 17. H.R. of Staff 0.00 18. Recovery of M.C.A. 0.00 19. Others 0.00 Total 90370892.57

VII Extra-Ordinary Debt 1. EMD 1410118.00 2. Professional Tax 255025.00 3. ISD 432060.00 4. S.D. from works bills 3513023.00 5. IT 1259521.00 6. VAT 3452607.00 7. Royalty 1317876.00 8. Labour Cess 734697.00 9. Empty Cement Bags 313143.00 10. APS 1692341.00 11. Service Tax 140000.00 TOTAL 14520411.00 Total Receipt (I to VII) 617145090.73 Opening Balance 928675777.22 GRAND TOTAL 1545820867.95

STATEMENT-C (VIDE PARA-4) OF THIS AUDIT REPORT

Statement Showing The Details Expenditure Of Sambalpur Municipality / Corporation For The Year 2014-15

Sl. No. Head of Account Expenditure Remarks 1 2 3 4 I General Administration &

Office Establishment 1. Salary of the staff 21094922.00 2. Arrear Salary of staff 11291545.00 3. Office Contingency 59998.00

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TOTAL 32446465.00 II Collection Establishment 1. Salary of the Staff 35801744.00 2. Arrear salary of the Staff 0.00 3. Contingency 0.00 TOTAL 35801744.00 III Octroi Establishment 1. Salary of the Staff 23899075.00 2. Arrear salary of the Staff 12015803.00 TOTAL 35914878.00 IV Public Safety 1. Salary of the Staff 6707228.00 2. Electrical Equipments 4286150.00 3. Paid to Electrical Engineer for High Mast light 6157822.00 4. Street Light Energy Charge 3848853.00 TOTAL 21000053.00 V Public Health 1. Salary of the Staff 24476974.00 2. Purchase of Sanitary Materials/fuel 14335542.00 3. Arrear salary of the Staff 36099917.00 4. Other Sanitary Arrangement(Privatisation) 17103823.00 5. Hire charges of private Loader & Tractor 809441.00 6. Conveyance Allowance 0.00 7. Operation of Domestic Sewage 0.00 8. Water Tax to PHD 0.00 9. Jalachhatra 439200.00 TOTAL 93264897.00 VI Medical 1. Salary of the Staff 13256712.00 2. Arrear salary of the Staff 16427.00 TOTAL 13273139.00 VII Public Convenience 1. Kalyan Mandap 0.00 2. Maintenance of Tanks & Wells 0.00 3. Sinking of Tube Wells 0.00 4. Bathing Ghats 0.00 5. Market Complex 0.00 6. Guest House 0.00 TOTAL 0.00 VIII Public works 1. Salary of the Staff 5483932.00 2. FDR 53034.00 3. C.C. Road 17626506.00 4. Octroi compensation 130528000.00 5. TFC 12694769.00 6. Arrear salary of the Staff 247935.00 7. UDISSMT 31863312.00 8. Spl. Problem Fund 548944.00 9. Road & Bridge (TFC) 4716078.00 10. Road Maintenance(TFC) 197113.00 11. Road Development 6511440.00 12. BRGF 18309591.00 13. IHHSDP 14254445.00 14. WODC 714448.00 15. Remuneration of JE 42300.00 16. RAY (Salary) 3130261.00 17. Special Grant 191927706.00 18. MVT 9463057.00 19. Capacity Building Measure 291600.00 20. MLALAD 397521.00 21. Festival 105000.00 22. ABC Programme 100000.00 23. WOUTSL 34073000.00 24. Incentive 656617.00 TOTAL 483936609.00

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IX Bus/Ambulance Establishment 1. Salary of the Staff 1958736.00 2. Arrear salary of the Staff 0.00 TOTAL 1958736.00 X UBS Establishment 1. SJSRY 2081072.00 2. MBPY/NOAP/OAP/ODP 43078400.00 3. Harishchandra 1179000.00 4. NFBS 250000.00 5. MDM 0.00 TOTAL 46588472.00 XI Public Instruction 1. Salary of the Staff (School Estt.) 1389852.00 2. Arrear salary of the Staff 252568.00 3. Total Literacy Campaign 0.00 4. Maintenance of School Building 0.00 5. Maintenance of Parks 1810080.00 TOTAL 3452500.00 XII Miscellaneous 1. Law Charges 226210.00 2. Audit fee 122400.00 3. Gratuity to employees 1585781.00 4. GIS to Employees 21000.00 5. RCM to Employees 164000.00 6. Remuneration of ACP/MIS 399925.00 7. Provisional Pension LFS/Non-LFS 6185789.00 8. EPF/PF/CPF of Staff 12938825.00 9. FA to Staff 2012000.00 10. Wages of DLR/NMR 938108.00 11. Wages of Work charged employees 36440748.00 12. Advertisement Charges 808030.00 13 PDS 8386967.00 14. Allowance to Chairman & Members 0.00 15. Training of Chairman and Members 0.00 16. Paid to Redhakhol NAC 56946387.00 17. Election/Electoral Rolls 6048.00 18. Telephone Bills 86959.00 19. TA to Staff 48802.00 20. Advance Payment 4718710.00 21. Paid to BDO Dhankauda (SPF fund) 2300000.00 22. Biometric 0.00 23. GPF 116000.00 24. Adhaar Card Survey 129000.00 25. Household survey 441000.00 26. Bank Loan Re-payment 6303918.00 27. LIC 1068250.00 28. Water Cooler 353800.00 29. Bank Commission 15750.00 30. News paper /magazine 14372.00 31. Repairing of vehicles 29800.00 32. Road tax of vehicles 160913.00 33. Insurance of vehicles 295294.00 34. Swatchha Bharat 25800.00 35. Purchase of Furniture/Stationary 113834.00 36. Office Contgency 852577.00 37. VAMBAY 3279409.00 Total 1475536406.00

XIII Extra-Ordinary Debt 1. Refund of SD 1440418.00 2. Income Tax 1314340.00 3. VAT 2904633.00 4. PT 255025.00 5. Royalty 1172647.00 6. Labour Cess 501102.00

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7. Refund of EMD 1337497.00 8. Service Tax 140000.00 TOTAL 9065662.00 TOTAL Expenditure 924239561.00 Closing Balance as on 31.03.2015 621581306.95 GRAND TOTAL 1545820867.95

As per letter no 24865/ dt. 02.12.14 of HUD Deptt. Odisha the inclusion of Burla NAC, Hirakud NAC and Sambalpur Municipality renamed as Sambalpur Municipal Corporation. Hence the opening balance has been enhanced from Rs 904851103.42 to Rs. 928675777.22 due to inclusion of SJSRY and MBPY/ IGNOAP cash book of Hirakud NAC and SJSRY and MBPY/ IGNOAP, VAMBAY, Deadbody bcarrier ,DP AIDS, NFBS, Ambulance, Canter, Red cross Rest shed cash book of Burla NAC from02.12.2014. The figure from 02.12.2014 to 31.03.2015 of Red cross rest shed cash book of Burla NAC has not been included due to non production of the same by the local authority.

Non- maintenance of cash book under Double Entry Accrual Based Accounting System (DEBAS)

It is to mention here that adoption of modern accrual based, double entry system of accounting was first mandatory for ULB level reform set by the Govt. of India. The State Govt has decided to introduce double entry system of accrual based accounting in ULB across the state during the year 2007. The Odisha Municipal (Accounts) Rules 2012 was notified in July 2012 requiring all Municipalities to maintain their books of accounts on accrual basis under the double entry system of book keeping and data based format, Govt of Odisha of H & UD Deptt. has instructed in all the ULB for implementation of double entry accrual based accounting system (DEBAS) as per Odisha Municipal Accounts Rules 2012 in ULB with effect from 01-10-2013 . But the same has been implemented electronically from 2005 onwards ( 1st phase in Tally Software And 2nd phase in Department TCS Software) , but not maintained manual registers as per the DEBAS System in this Municipality .

Due to non maintenance of DEBAS, the very purpose of Govt. to streamline the accounting procedure of Municipality has been defeated.

The Municipal Commissioner is suggested to maintain the same with intimation to audit.

Comments on Maintenance of Accounts

The following records and register have not been maintained in this Municipalities. i) Abstract Register of Receipts & Expenditure as per Rule-144 in form No.XXII and form No. XXIII . ii) Permanent Advance Register. iii) Register of Outstanding deposit iv) Register of Bills as per Rules 96 of form No. VII

Due to non maintenance of above records and register the details head wise receipt and expenditure, the details outstanding of SD/ EMD could not be ascertained.

Details of Closing Balance as on 31.03.2015 Wanting (Accountant Cash Book) - (P.O.M- Page 7)

On checking the closing balance as on 31.03.2015 of Accountant cash book it was found that the closing balance is Rs. 50,27,85,526.47 . The details of Rs.502785526.47 i.e. individually bank position, TDR, Treasury position were not found . The details of same are not produced in this audit.

On issue of objection memo No. 07/ dt 08.09.2015 the local authority replied that the same has not been maintained. It will be maintained and produced to next audit.

The closing balance of different cash books are given below.(As per cash book as on 31.03.15)

1 .Accountantant cash book Rs.502785526.47 (The details position of Bank, Treasury/TDR has not mentioned in the cash book)

2. VAMBAY cash book- Rs. 0.00

3. Harishchandra cash book- Rs. 930000.00 (in Bank Rs830000.00 + Advance Rs. 100000.00)

4. MBPY/ IGNOAP cash book Rs. 47208845.00 (Cash in hand Rs. 516800.00 + In Bank Rs. 46692045.00)

5. NFBS cash book Rs. 1817413.00 (In Bank)

6. SJSRY cash book Rs. 17709235.68 ( Advance to staff Rs.403500.00 + Adv to bank Rs. 1190654.00 + Adv to IED, Rs. 1660000.00 + In Bank Rs. 14455081.68)

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7. SJSRY Cash book (Hirakud) Rs. 3774566.28 ( In Bank)

8. IGNOAP/ MBPY cash book (do) Rs. 9742068.00 ( In Bank)

9. VAMBAY cash book (Burla) Rs. 2281.00 (In Bank)

10. Dead Body

Carrier cash book (do) Rs. 86593.00 (In Bank)

11. DP-AIDS cash book (do) Rs. 18794.00 (In Bank)

12. SJSRY cash book (do) Rs. 1532873.15 (In Bank)

13. MBPY/IGNOAP cash book (do) Rs. 2287940.00 (In Bank)

14. NFBS cash book (do) Rs. 10995104.00( In Bank)

15. Ambulance cash book (do) Rs. 23948.19 (In Bank)

16. Canter cash book (do) Rs. 161256.18 (In Bank)

17. Permanent Advance Cash book (do) Rs. 300.00 (In cash)

TOTAL Rs 599076743.95

Non-maintenance of Flexi Account - (P.O.M- Page 14 to 15)

As per letter No. 35425/F Dt. 12.10.2012, Flexi account should be maintained instead of saving bank account for perking funds of Centrally sponsored schemes so that so that higher interest accrual from the scheme funds.

But violating the above Letter a total sum of Rs 6,99,30,000.00 as detailed below were not kept in Flexi accounts. The details are given below.

Letter No./ Dt. Scheme Amount in Rs 28151/HUD/30.12.14 RAY 217000.00 28157/HUD/30.12.14 do 166000.00 28181/HUD/30.12.14 do 817000.00 A/C Transfer BRGF 10839000.00 do 13th finance 20193000.00 14910/HUD/27.01.15 do 11928000.00 2507/HUD/27.01.15 Night Shelter 2000000.00 7394/HUD/04.02.15 Road and Bridge (TFC) 13622000.00 479/HUD/12.02.15 do (Maintenance) 5148000.00 28087/HUD/30.12.14 TFC (SWM) 5000000.00 Total 69930000.00

The local authority is requested to explain about the non keeping of above funds of the centrally sponsored scheme in Flexi account.

On issue of objection memo the local authority replied that Flexi Account has not been maintained. The same will be produced next audit.

Due to non maintenance of Flexi account the Municipality has lost higher bank interest.

Asset & Liability for the year 2014-15 is given below

Liabilities Asset

Salary Payable Rs. 59220874.00 Closing balance of all cash book Rs. 621581306.95

Govt. Dues Rs. 2867734.00 Investment (TDR) Rs 4477695.00

Arrear Salary Rs. 76209500.00 Taxes Rs. 21207998.00 Rs. 19087198.00

Energy charge Rs. 29587603.00 Deduct 10% Rs 2120800.00

Deposit Refundable Rs. 2577286.00 ------

Unspent Govt. Grant Rs.480352820.00 Rs 19087198.00

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Cash in hand in Subsidiary Rs. 529254.81

cash book

TOTAL Rs. 650845817.00 TOTAL Rs. 645675454.76

Liabilities exceeds over asset Rs. 5170362.24. (650845817.00 - 645675454.76)

It is seen from the above table that liabilities exceeds over asset amounting to Rs.5170362.24 which is alarming. Hence the local authority is advised to take special drive in order to increase the internal source of income.

The Budget estimate for the year 2014-15 was not produced before audit for checking. On issue of audit objection memo No. 07 /08.09.2015 the local authority replied that "The same has not been maintained. It will be maintained and produced to next audit."

There was no sinking fund was operated during the year 2014-15.

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

Sambalpur Municipality. Sambalpur - 2014-2015

Slno Name of the Bank A/C No. Closing Closing Closing Closing Difference(In Remarks Balance Date Balance in Pass Balance in Balance in Rs:)(A-B) As on Book(In Rs:) (A) Bank Date Bank as (dd/mm/yyyy) Cash Book mentioned in (dd/mm/yyyy) Cash Book(In Rs:) (B) 1 P.L. Account 16054 31-03-2015 121315689.85 31-03-2015 0.00 121315689.85 Closing balance not mentioned in Accountant Cash book 2 ICICI Bank, 252301000031 31-03-2015 939308.00 31-03-2015 0.00 939308.00 Closing balance not Sambalpur mentioned in Accountant Cash book 3 SBI, Sambalpur 10856686239 31-03-2015 20971674.00 31-03-2015 0.00 20971674.00 Closing balance not mentioned in Accountant Cash book 4 SBI, Sambalpur 10296065249 31-03-2015 104000.00 31-03-2015 0.00 104000.00 Closing balance not mentioned in Accountant Cash book 5 SBI, Sambalpur 30294584723 31-03-2015 1755736.00 31-03-2015 0.00 1755736.00 Closing balance not mentioned in Accountant Cash book 6 SBI, Sambalpur 30294584789 31-03-2015 3025777.00 31-03-2015 0.00 3025777.00 Closing balance not mentioned in Accountant Cash book 7 SBI, Sambalpur 30294510841 31-03-2015 46366930.00 31-03-2015 0.00 46366930.00 Closing balance not mentioned in Accountant Cash book 8 SBI, Sambalpur 10099683963 31-03-2015 5520064.75 31-03-2015 0.00 5520064.75 Closing balance not mentioned in Accountant Cash book 9 UCO Bank, 012201010588 31-03-2015 264559.89 31-03-2015 0.00 264559.89 Closing balance not Sambalpur 2 mentioned in Accountant Cash book 10 BOI, Sambalpur 543010100006 31-03-2015 11445947.68 31-03-2015 0.00 11445947.68 Closing balance not 360 mentioned in Accountant Cash book 11 BOI, Sambalpur 543010100009 31-03-2015 4578357.00 31-03-2015 0.00 4578357.00 Closing balance not 441 mentioned in Accountant Cash book 12 BOI, Sambalpur 543010100001 31-03-2015 51465147.00 31-03-2015 0.00 51465147.00 Closing balance not 705 mentioned in Accountant Cash book 13 BOI, Sambalpur 543010100005 31-03-2015 1573481.00 31-03-2015 0.00 1573481.00 Closing balance not 491 mentioned in Accountant Cash book 14 BOI, Sambalpur 543010100005 31-03-2015 6400000.00 31-03-2015 0.00 6400000.00 Closing balance not 344 mentioned in

13 / 142 AUDIT REPORT 29-04-2016

Accountant Cash book 15 BOB, Sambalpur 259010001791 31-03-2015 56173633.00 31-03-2015 0.00 56173633.00 Closing balance not 4 mentioned in Accountant Cash book 16 UBI, Sambalpur 365202010011 31-03-2015 446362.00 31-03-2015 0.00 446362.00 Closing balance not 141 mentioned in Accountant Cash book 17 CBI, Sambalpur 2038003129 31-03-2015 623091.00 31-03-2015 0.00 623091.00 Closing balance not mentioned in Accountant Cash book 18 CBI, Sambalpur 3447601515 31-03-2015 5148000.00 31-03-2015 0.00 5148000.00 Closing balance is not mentioned in Accountant Cash book 19 PNB, Sambalpur 044200010008 31-03-2015 3707169.00 31-03-2015 0.00 3707169.00 Closing balance is 4261 not mentioned in Accountant Cash book 20 IOB, Sambalpur 041301000004 31-03-2015 5987041.00 31-03-2015 0.00 5987041.00 Closing balance is 444 not mentioned in Accountant Cash book 21 HDFC, Sambalpur 501000378639 31-03-2015 30202687.00 31-03-2015 0.00 30202687.00 Closing balance is 91 not mentioned in Accountant Cash book 22 Vijaya Bank, 740601101000 31-03-2015 1776229.00 31-03-2015 0.00 1776229.00 Closing balance is Sambalpur 001 not mentioned in Accountant Cash book 23 IDBI Bank, 714104000002 31-03-2015 1055471.00 31-03-2015 0.00 1055471.00 Closing balance is Sambalpur 646 not mentioned in Accountant Cash book 24 United Bank of India, 040101009181 31-03-2015 14161829.00 31-03-2015 0.00 14161829.00 Closing balance is Sambalpur 7 not mentioned in Accountant Cash book 25 HDFC, Sambalpur 501000878474 31-03-2015 114859546.00 31-03-2015 0.00 114859546.00 Closing balance is 39 not mentioned in Accountant Cash book 26 HDFC, Sambalpur 036914500002 31-03-2015 335479.00 31-03-2015 0.00 335479.00 Closing balance is 72 not mentioned in Accountant Cash book 27 HDFC, Sambalpur 501000878475 31-03-2015 500000.00 31-03-2015 0.00 500000.00 Closing balance is 31 not mentioned in Accountant Cash book 28 ICICI Bank, 019401002529 31-03-2015 14082860.00 31-03-2015 0.00 14082860.00 Closing balance is Sambalpur not mentioned in Accountant Cash book 29 BOB, Sambalpur 255901000016 31-03-2015 59179238.00 31-03-2015 0.00 59179238.00 Closing balance is 896 not mentioned in Accountant Cash book 30 BOB, Sambalpur 255901000178 31-03-2015 17717651.00 31-03-2015 0.00 17717651.00 Closing balance is 11 not mentioned in Accountant Cash book

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31 BOB, Sambalpur 255901000112 31-03-2015 23159495.94 31-03-2015 0.00 23159495.94 Closing balance is 09 not mentioned in Accountant Cash book 32 Syndicate Bank 806022000106 31-03-2015 2714.88 31-03-2015 0.00 2714.88 Closing balance is 54 not mentioned in Accountant Cash book 33 Allahabad Bank 20632499830 31-03-2015 1699245.00 31-03-2015 0.00 1699245.00 Closing balance is not mentioned in Accountant Cash book 34 Andhra Bank 053710100033 31-03-2015 2000000.00 31-03-2015 0.00 2000000.00 Closing balance is 689 not mentioned in Accountant Cash book 35 Andhra Bank 053710100069 31-03-2015 43036.00 31-03-2015 0.00 43036.00 Closing balance is 23 not mentioned in Accountant Cash book 36 United Bank of India, 040101012175 31-03-2015 8000000.00 31-03-2015 0.00 8000000.00 Closing balance is Sambalpur 0 not mentioned in Accountant Cash book 37 Axis Bank 915010032126 31-03-2015 15348000.00 31-03-2015 0.00 15348000.00 Closing balance is 080 not mentioned in Accountant Cash book 38 ICICI Bank, 019401002576 31-03-2015 5000000.00 31-03-2015 0.00 5000000.00 Closing balance is Sambalpur not mentioned in Accountant Cash book 39 Union Bank Hirakud 8949 31-03-2015 2150285.28 31-03-2015 2150285.28 0.00 SJSRY cash book,Hirakud 40 SBI Hirakud 3190993611 31-03-2015 1624281.00 31-03-2015 1624281.00 0.00 SJSRY, Hirakud 41 Andhra Bank Hirakud 6278 31-03-2015 22221.00 31-03-2015 22221.00 0.00 IGNOAP,MBPY Cash book, Hirakud 42 SBI Hirakud 32458201799 31-03-2015 9730947.00 31-03-2015 9719847.00 11100.00 IGNOAP, MBPY Cash book, Hirakud 43 Andhra Bank Burla 3662972204 31-03-2015 10995104.00 31-03-2015 10995104.00 0.00 NFBS Cash book, Burla 44 UCO Burla 070010010077 31-03-2015 2287940.00 31-03-2015 2287940.00 0.00 IGNOAP, MBPY 17 Cash book, Burla 45 SBI Burla 1075495532 31-03-2015 1766123.15 31-03-2015 1532873.15 233250.00 SJSRY Cash book, Burla 46 Andhra Bank Burla 005510011010 31-03-2015 86593.00 31-03-2015 86593.00 0.00 Dead Body Carrier, 799 Burla 47 Andhra Bank Burla 055100110180 31-03-2015 2281.00 31-03-2015 2281.00 0.00 VAMBAY Cash book, 3 Burla 48 Andhra Bank Burla 055101000405 31-03-2015 18794.00 31-03-2015 18794.00 0.00 DP-AIDS Cash book, 8 Burla, bURLA 49 Andhra Bank Burla 055100100441 31-03-2015 27361.19 31-03-2015 23948.19 3413.00 Ambulance Cash 0 book, Burla 50 SBI Burla 01190006293 31-03-2015 181502.18 31-03-2015 161256.18 20246.00 Canter Cash book, Burla 51 SBI ADB Sambalpur 30333407470 31-03-2015 14392228.66 31-03-2015 14440923.66 -48695.00 SJSRY cash book 52 Syndicate Bank 806022800512 31-03-2015 14158.02 31-03-2015 14158.02 0.00 SJSRY cash book Sambalpur 47 53 UBI Sambalpur 046101008656 31-03-2015 7413.00 31-03-2015 7413.00 0.00 NFBS cash book 9 54 SBI ADB Sambalpur 32389196937 31-03-2015 59246579.00 31-03-2015 49332045.00 9914534.00 Harishchandra,NFBS ,MBPY-IGNOAP cash books GRAND TOTAL 759489261.47 92419963.48 667069297.99

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Reconciliation The difference between the cash book figure and pass book figure amounting to Rs. 667069297.99 is kept under objection till its reconciliation.

Due to non maintenance of Reconciliation Register by the local authority and non mention of bank wise closing balance by the local authority in the Accountant cash book, the difference between the cash book figure and pass book figure at the end of the year could not be ascertained by the audit.

For producing the reconciliation register for the year 2014-15, the audit objection memo No.07/ dt 08.09.2015. The local authority replied that "The same has not been maintained and the same will be maintained and produced to next audit."

Due to non-reconciliation of cash book figure and pass book figure by the local authority, there may be chances of misappropriation of money, for on-reconciliation of cash book figure and pass book figure the following officials are held responsible

1. Sri Anirudhha Pradhan, OAS(I) JB Ex EO

2. Sri Sudhanshu Bhoi, OAS(I) JB, Ex EO

3. Sri Trilochan Majhi, OAS (I) SB, Commissioner

RECONCILIATION

(i) A/c No. 1075495532, SBI Burla (SJSRY cash book Burla)

Closing balance as on 31.03.2015 as per cash book ...... Rs.1532873.15

Add (+)....Rs233250.00 has been deducted from the cash book vide Vr. No. 27/01.11.2014 through Ch No.280645/01.11.2014 but the same amount has been not debited from the pass book till 31.03.2015...... (+) Rs.233250.00

Closing balance as on 31.03.2015 as per pass book ...... Rs.1766123.15

(ii) A/C No. 32458201799, SBI Hirakud MBPY/IGNOAP cash book( Hirakud)

Closing balance as on 31.03.2015 as per cash book ...... Rs.9719847.00

Add (+)...... the following cheque amount have been deducted from the cash book on 01.05.2014 but the same amount has not debited from the pass book till 31.03.2015 the details are giving below

Ch No./ Date Amount

------

688316/01.05.2014 900.00

688319/ do 900.00

688331/ do 900.00

638271/ do 1200.00

638285/ do 1200.00

688293/ do 1200.00

982802/ do 2400.00

982833/ do 2400.00

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TOTAL Rs.11100.00...... (+)11100.00

Closing balance as on 31.03.2015 as per pass book ...... Rs.9730947.00

(iii) A/C No. 0551001004410, Andhra Bank Burla (Ambulance cash book Burla)

Closing balance as on 31.03.2015 as per cash book ...... Rs23948.19

Add (+) Bank interest amounting Rs.2349.00 credited in to the pass book prior to the year 2014-15 but not taken to receipt side of cash book as on 31.03.2015...... (+) Rs.2349.00

Add (+) the following interest amount has credited in to the pass book on the following dates but not taken to receipt side of cash book as on 31.03.2015 the details are given below

Date Amount

------

11.09.2014 531.00

06.03.2015 533.00

TOTAL 1064.00...... (+) Rs.1064.00

Closing balance as on 31.03.2015 as per pass book ...... Rs.27361.19.

(iv) A/C No. 01190006293 SBI Burla (Canter Cash Book, Burla)

Closing balance as on 31.03.2015 as per cash book ...... Rs161256.18

Add (+) Bank interest amounting Rs13310.00 credited in to the pass book prior to the year 2014-15 but not taken to receipt side of cash book as on 31.03.2015...... (+) Rs13310.00

Add (+) the following interest amount has credited in to the pass book on the following dates but not taken to receipt side of cash book as on 31.03.2015 the details are given below

Date Amount

------

30.06.2014 3463.00

25.12.2014 3473.00

TOTAL 7936.00...... (+) Rs7936.00

Closing balance as on 31.03.2015 as per pass book ...... Rs.181502.18

(v) A/C No. 30333407470 SBI ADB Sambalpur (SJSRY)

Closing balance as on 31.03.2015 as per pass book ...... Rs.14392228.66

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Deduct (-) discrepancy as on 01.04.2014...... (-) Rs.29305.66

Add (+)....the following cheque amount has been debited from the pass book on dt 25.09.2014, 26.09.2014,27.09.2014,

30.09.2014, 20.10.2014 but not expenditure shown in the SJSRY cash book the same expenditure has been shown in IGNOAP / MBPY cash book on dt 25.09.2014, 26.09.2014,27.09.2014, 30.09.2014, 20.10.2014

till 31.03.2015.

Cheque No./Date Amount

------

894069/25.09.2014 6000.00

894064/ do 6000.00

894070/ do 6000.00

894067/ do 6000.00

894068/ do 6000.00

894061/ do 6000.00

894065/26.09.2014 6000.00

894062/26.09.2014 6000.00

894071/ do 6000.00

894066/27.09.2014 6000.00

894076/30.09.2014 6000.00

894075/20.10.2014 6000.00

894077/ do 6000.00

TOTAL Rs.78000.00...... (+) 78000.00

Closing balance as on 31.03.2015 as per cash book...... Rs.14440923.00

N.B.:- The expenditure of Rs.78000.00 wrongly debited from A/C No. 30333407470 ( SBI ADB Sambalpur) of SJSRY cash book which has shown expenditure in IGNOAP / MBPY cash book. On Dt. 02.01.2016 an amount of Rs.78000.00 has been debited from A/C No.32289196937 (SBI ADB Sambalpur) of MBPY /IGNOAP cash book and credited to A/C No. 30333407470 ( SBI ADB Sambalpur) of SJSRY cash book through cheque no. 482466/002.01.2016.

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PARA: 6 STOCK POSITION

Sambalpur Municipality. Sambalpur - 2014-2015

Slno Material/ Item Opening Receipt Issued Closing As per stock Remarks Balance Balance As per register Audit 1 HSD Oil in Liter 259 179572 179261 570.00 570 Stock Register Page-40 2 Bleaching Powder 156 800 956 0.00 0 Stock Register Page-06

Comments No building materials were purchased and issued during the period under audit.

Physical verification of Stock and Store

Contrary to the provision under Rule 111 of OGFR Vol.1 and Rule 346 of Odisha Municipal Rules 1953, half yearly physical verification of stock and stores is not conducted by the Municipality Authority. Although no building materials are purchased during the financial year 2014-15 but large stock of office stationary , electrical materials and sanitation materials have been procured. Stock for the same have been maintained. But physical verification of the stock has not been conducted. Hence the local authority is impressed upon to look in to the matter personally and to follow the Rules and regulations noted above.

Due to non conduction of physical verification of stock and store by the local authority there is possibility of loss of stock and store.

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PARA: 7 INVESTMENT

Sambalpur Municipality. Sambalpur - 2014-2015

Slno Opening Opening Amount Total(In Rs:) Amount Closing Closing Closing Closing Difference(I Remarks Balance of Balance(In Encashed Invested Balance as Balance Balance as Balance n Rs:) Investment Rs:) during the during the per (DD Audit(In per (DD Investment as on (DD Year under Year under MM Rs:) MM Ledger(In MM YYYY) Audit(In Audit(In YYYY) YYYY) Rs:) Rs:) Rs:) Audit Investment Ledger 1 01-04-2014 0.00 0.00 0.00 4477695.0 31-03-2015 4477695.0 31-03-2015 4477695.0 0.00 Not mentioned in 0 0 0 Closing Balance of Accountant cash book GRAND 0.00 0.00 0.00 4477695.0 4477695.0 4477695.0 0.00 TOTAL 0 0 0

DETAILS OF CB ON INVESTMENT & Comments : Non-Inclusion of Investment (TDR) in Accountant cash book - (P.O.M- Page 126)

On checking of the Investment Register with reference to Accountant cash book it was found that the following TDR has not been included in the closing balance of Accountant cash book as on 31.03.2015. The details are given below.

Sl. No. Name of the Bank TDR No. Date of Renew Date Amount in Rs Date of Maturity Maturity Amount Investment in Rs 1. SBI, Sambalpur 10856993560 04.06.2002 31.03.2013 254028 31.03.2018 391595 2. UBI,Sambalpur 0401100070250 24.06.2003 12.04.2014 700664 12.04.2016 829022 3. BOB, Sambalpur 16953 31.10.2006 18.04.2014 3523003 08.04.2015 3856892 Total 4477695.00

On issue of audit objection memo the local authority replied that "The same will be included in the Accountant Cash Book."

Due to non iclusion of TDRs in Accountant Cash book there may be chances of withdrawal of money through encash of TDRs from Bank and misappropriate the money. Hence the local authority is advised to include the TDRs in Accountant cash book immediately and compliance reported to audit.

Section 115 of the Odisha Municipal Act 1950 provides that Municipality may invest any money not required for immediate expense, either in Govt security or in any other form with approval of the State Govt.. It was noticed during the course of audit that Rs 4477695.00 was kept under fixed deposit as on 31.03.2015 without utilisation of public utility and also without the approval of the state Govt..

Again the investment Register was not maintained properly in form No.XXVI as required under Rule -148(1) of Odisha Municipal Rule 1953, important information like purpose of investment, date of encashment and account in which the encashed value has been deposited was not recorded in the investment register, Hence the local authority is requested to follow the codal provisions in maintaining the records and registers.

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PARA: 8 ADVANCE

Sambalpur Municipality. Sambalpur - 2014-2015

Slno Advance Cashbook Advance Advance Total(In Rs:) Advance Advance Advance Advance Advance Difference Remarks Outstanding Name Outstandi Paid adjusted Outstandi Outstandi Outstandi Outstandi (In Rs:) as on (DD ng (In Rs:) during the during the ng as per ng Audit ng as per ng Cash MM YYYY) Year Year (DD MM (In Rs:) (DD MM Book(In under under YYYY) YYYY) Rs:) Audit(In Audit(In Audit Cash Rs:) Rs:) Book 1 01-04-2014 ACCOUN 76352950 4498710. 80851660.0 287500.0 31-03-201 80564160 31-03-201 0.00 80564160 Advance TANT .00 00 0 0 5 .00 5 .00 outstanding as on 31-03-2015 has not been analyzed in cash book by the Local Authority 2 01-04-2014 HARISHC 0.00 220000.0 220000.00 120000.0 31-03-201 100000.0 31-03-201 100000.0 0.00 HANDRA 0 0 5 0 5 0 3 01-04-2014 SJSRY 3254154. 0.00 3254154.00 0.00 31-03-201 3254154. 31-03-201 3254154. 0.00 The details of 00 5 00 5 00 advance outstanding as on 31.03.2015 has not been analysed by the local authority GRAND TOTAL 79607104 4718710. 84325814.0 407500.0 83918314 3354154. 80564160 .00 00 0 0 .00 00 .00

Comments : The advance position of SJSRY Cash book amounting Rs3254154.00 has not been taken in the closing balance as on 31.03.2014of the previous audit report No. 44712/AR/2014-15/Sambalpur. The same has been taken in the current audit. Hence the Opening balance as on 01.04. 2014 has enhanced from Rs.76352950.00 to Rs.79607104.00. The unclassified advance amounting to Rs. 3254154.00 need be classified by the local authority i.e. details of vr. no./date, to whom the advance was paid, purpose, sanctioning authority etc and compliance reported to audit.

Advance paid during the year 2014-15 but not adjusted till 31-03-2015 i. e. during the same year (Not Surchargeable )

During the year 2014-15 a total sum of Rs 4498710.00 advances paid in Accountant cash book out of which Rs 263000.00 has been adjusted leaving the balance amount of Rs 4235710.00 (4498710 -263000) has not been adjusted till 31-03-2015. The details of unadjusted amount Rs 4235710.00 of Accountant cash book is given below.

Vr. No. / Date Amount Paid to Purpose Sanctioning Authority 29/04-04-14 200000 Sunil Kumar Tudu, JA Jalchhatra Aniruddha Pradhan, E O 290/19-05-14 10000 Bipin Bihari Mohanty, Coordinating do AE 291/ do 2300000 OSIC, Supply of Dustbin do 1161/22-09-14 8000 Kishor Naik, MPSS Vehicle do 1461/21-11-14 5000 Laxminarayan Nanda, Xerox Sudhanshu Bhoi, Tax Collector Commissioner 1595/16-12-14 10000 Gunaranjan Salima, JA Election do 1619/18-12-14 40000 Pradeep Mohapatra, SI Sanitation do 1664/23-12-14 300000 Pradeep Padhee, JA Sanitation do 1696/ do 240000 Executive Engineer, works on Rajghat do PHD 1706/ do 60200 Binod Chand, Tax Sanitation do Collector 1716/ do 37410 Pradip Ku Padhee, JA -- do

21 / 142 AUDIT REPORT 29-04-2016

1724/01-01-15 300000 Executive Engineer, Public Toilet Trilochan Majhi, PHD Sambalpur Commissioner 1902/21-01-15 10000 Gunaranjan Salima, JA VSS Jayanti / Republic do Day 1934/21-01-15 600000 OSIC, Cuttack Cow/ dog capturing do 1995/07-02-15 2500 Kailash Panda, JA Xerox machine do Repairing 2022/10-02-15 25000 Trilochan Majhi, Delhi Tour do Commissioner 2023/10-02-15 12000 Sunil Ku Tudu, JA ABC Programme do 2044/13-02-15 10000 Jyoti Prabha Sahoo, Salary do CO 2045/ do 10000 Ipsita Paramanik, CO Salary do 2046/ do 10000 Smitarani Guru, CO Salary do 2047/13-02-15 10000 Pinki Thakur, CO Salary do 2048/13-02-15 10000 Sujata Behera, CO Salary do 1971/02-02-15 10000 Pradip Mohapatra, SI Sanitation do 2284/20-03-15 15000 Sanatmadhu Sandha Salary do TOTAL 4235710 During the year 2014-15 a total sum of Rs 220000.00.00 advances paid in Harishchandra cash book out of which Rs 120000.00 has been adjusted leaving the balance amount of Rs 100000.00 (220000 -120000) has not been adjusted till 31-03-2015. The details of unadjusted amount Rs 100000.00 of Harishchandra cash book is given below.

Vr. No. / Date Amount Paid to Purpose Sanctioning Authority 02/07-03-15 50000 Premalata Naik, CO Harischandra Trilochan Majhi, Commissioner 03/ do 50000 Sudhanshubala do do Barik, CO TOTAL 100000 Advance outstanding for more than one year as on 31-03-2015 (Surchargeable ) i. e. Advance paid during 2013-14 but not adjusted till 31-03-2015

As per Finance Deptt. order No. 2221/08-03-2002 read with letter no15179/DLFA 28.09.13 Advance outstanding for more than one year is to be treated loss to Govt. fund.Such unadjusted advances are to be siggested for recovery through surcharge proceeding by fixing up resposibility on the sanctioning authority & the advance payee jointly. As per the said GO a total sum of Rs 1337000.00 which were paid during the year 2013-14 but not adjusted till 31-03-2015 which needs recovery from the person concerned noted against each the details of Accountant cash book is given below.

Vr. No./ Date Amount Paid to Purpose Sanctioning Authority ---/20-04-13 50000 Pradeep Pradhan, Sitalsasthi Aniruddha Pradhan, EO Jamadaar 85/24-04-13 350000 Nityananda Pati, Tax Jalchhatra do Collector 02/10-04-13 500000 do Purchase of Iron do materials 159/06-11-13 100000 Veterinary Officer, Cow Catching shift do Chiplima 1970/04-01-14 7000 Debasish Prusti, JE Dev Works at Govindtola do 2104/13-02-14 330000 BDO Dhankauda Ren. at Kamalibazar do Market complex TOTAL 1337000.00 Statement showing the details of Advance adjusted during the year under audit of Accountant cash book which was paid prior to year under audit.

Sl. No. Name & Vr. No. / Date of Amount of Vr. No. /Date of Amount of designation of Advance paid adjustment of Advance adjusted payment of the Advance Advance advance holder 01 Laxminarayan 1022/26-06-12 2000 794/24-07-14 2000 Nanda, Tax Collector 02 Pradeep 1820/20-12-13 20000 02/26-05 14 20000 Pradhan,

22 / 142 AUDIT REPORT 29-04-2016

Jamadaar 03. Kailash Panda, 2152/25-02-14 2500 01/26-05-14 2500 Typist TOTAL 24500 24500 IRREGULAR SANCTION AND PAYMENT OF PAY ADVANCE TO STAFFS OF THE MUNICIPALITY:-

As per the provisions of Rule 259 (1) of O.G.F.R. Vol-I read with F.D. OM No. 29686-Codes-57/59/F Dt. 20.06.1979, Pay advance equal to one month basic pay is admissible to an employees in case of transfer and the same will be recovered in three equal monthly installments commencing from the succeeding months. besides above, the H & U.D. departmnent instructed to all the ULBs vide its Lt. No. Audit(U)74/2009/28808/HUd, Dt.25.11.2009 that " Salary advance to the staff except on transfer should be stopped forthwith".

On checking of the paid voucher of the Accountant Cash Book 2014-15, it was found that RS. 65,000/- has been paid to the staffs towards the salary advance, which was not adjusted as on 31.03.2015. the details are given below.

Sl. No. Vr. No., Dt. Amount Paid to Whom Purpose Name of the Sanction Authority 1 2044/13.02.2015 10,000/- Jyotiprava Sahu, Salary Advance Trilochan Majhi, CO Commissioner 2 2045/13.02.2015 10,000/- iPSITA PARMANI Salary Advance Trilochan Majhi, 10 K, CO Commissioner 3 2046/13.02.2015 10,000/- SMITARANI Salary Advance Trilochan Majhi, GURU Commissioner 4 2047/13.02.2015 10,000/- PINKI THAKUR Salary Advance Trilochan Majhi, Commissioner 5 2048/13.02.2015 10,000/- SUJATA Salary Advance Trilochan Majhi, BEHERA Commissioner 6 2284/20.032015 15,000/- SANATA MADHU Salary Advance Trilochan Majhi, SANDHA Commissioner Total 75,000/- On issue of audit objection memo No- ((P.O.M- Page 28)) the local authority replied that " Noted for future guidance."

COMMENETs on NON ADJUSTMENT of ADVANCE:-

While checking the advance position the following defects are found:-

1. Advance are being paid without any valid reason. 2. 2nd Advance are being paid without adjusting the 1st Advance. 3. Unspent Advance amount are not refunded immediately.

The Commissioner is requested to grant advance to verified the above points.Since the Municipality is facing fund crisis and unable to pay monthly salary to staff in due time. The payment of such unauthorized advance may negatively affects the developmental works, as per provision of SR 509 of Odisha Treasury code (Vol-I) & Rule-136 to 140 of OM Rules 1953 and instruction of the Finance Deptt., advance granted to individuals or contractors for departmental and allied purpose were required to be promptly adjusted within one month from the disbursement of advance, by submitting the details account and refunding balances if any, any advance ledger is to be maintained in ULB recording person wise separate account of such advance as the same is to be balance and signed by the Executive Officer on quarterly basis . The Drawing and Disbursing Officer was responsible for any deviation of the same

Rule 14 of OGFR provides that every officer whose duties to render accounts on returns in respect of public money is responsible for their completeness and strict accuracy.

According to the Govt. instructions each item of outstanding advances as appearing in the Cash book of the DDO is to be analyzed and get adjusted within one month as delay in rendering detailed accounts may lead to misappropriation of funds.

Year wise Break up of outstanding Advance

Year Outstandin advance Amount Prior to 2010-11 71536301.00 2010-11 969919.00 2011-12 1898170.00 2012-13 587060.00 2013-14 1337000.00 2014-15 4335710.00

23 / 142 AUDIT REPORT 29-04-2016

Un-classified 3254154.00 Total 83918314.00

Responsible Person for this paragraph

Slno Name Designation Adress Amount(In Rs:) 1 Aniruddha Pradhan, OAS BDO Sonepur Panchayat 883500.00 Samiti, Dist- Sonepur 2 Pradeep Pradhan Jamadaar Sambalpur Municipal 25000.00 Corporation 3 Nityananda Pati Tax Collector Sambalpur Municipal 425000.00 Corporation 4 Debasish Prusti JE Sambalpur Municipal 3500.00 Corporation

24 / 142 AUDIT REPORT 29-04-2016

PARA: 9 GRANTS

Sambalpur Municipality. Sambalpur - 2014-2015

Slno Grants Grants Grants Total(In Rs:) Grants Spent Grants Grants Remarks Outstanding Outstanding Received during the unspent as unspent (In as on (DD (In Rs:) during the Year under on (DD MM Rs:) MM YYYY) Year under Audit(In Rs:) YYYY) Audit(In Rs:) 1 01-04-2014 546883765.00 411631497.00 958515262.00 478162442.00 31-03-2015 480352820.00 GRAND 546883765.00 411631497.00 958515262.00 478162442.00 480352820.00 TOTAL

Comments : The details of GRANTS position in respect of head wise receipt and expenditure during the year 2014-15 is given below.

Sl. No. Head of Letter No./Date O. B. as on Receipt during Total Expenditure C.B.as on Accounts 01-04-2014 2014-15 during 2014-15 31-03-2015 1. FDR 33669472.00 0.00 33669472.00 53034.00 33616438.00 2. CC Road 26928000.00 0.00 26928000.00 176265006.00 9662994.00 3. Octroi 9296/ HUD/ 27579000.00 compensation 02-05-14 do 14496/ HUD / 27579000.00 19-07-14 do 19504/ HUD 27580000.00 /29-09-14 do 1773/ HUD 47790000.00 /19-01-15 TOTAL 0.00 130528000.00 130528000.00 130528000.00 0.00 4. UDISSMT 220771000.00 0.00 220771000 31863312.00 188907688.00 5. IHSDP 51065196.00 0.00 51065196.00 14254445.00 36810751.00 6. RAY(Salary) 28151/ HUD/ 217000.00 30-12-14 do 28157/ HUD 166000.00 /30-12-14 do 28181/ HUD/ 817000.00 30-12-14 TOTAL 1155517.00 1200000.00 2355517.00 2330261.00 25256.00 7. SPECIAL 26535/ HUD/ 176787252.00 130000000.00 306787252.00 191927706.00 114859546.00 GRANT 18-12-14 8. Festival 27737/ HUD/ 0.00 500000.00 500000.00 105000.00 395000.00 27-12-14 9. MVT 15595/ HUD/ 3668000.00 26-09-14 do 3847/ HUD/ 6010000.00 06-02-15 TOTAL 8313000.00 9675000.00 17991000.00 9463057.00 8527493.00 10. BRGF A/c Transfer 18514856.00 10839000.00 29353856.00 18309591.00 11044265.00 11. 13th FC do 20193000.00 (General) do 14910/ HUD/ 11928000.00 25-07-14 TOTAL -1969501.00 32121000.00 30151499.00 12694769.00 17456730.00 12. Night Shelter 2507/ HUD/ 3200000.00 2000000.00 5200000.00 0.00 5200000.00 27-01-15 13. Road & Bridge 7349/ HUD/ 8723056.00 13622000.00 22345056.00 4716078.00 1762897.00 (13th FC) 04-03-15 14. Road & Bridge 474/ HUD/ 0.00 5148000.00 5148000.00 197113.00 4950887.00 (Maintenance) 12-02-15

25 / 142 AUDIT REPORT 29-04-2016

15. Road 5436442.00 0.00 5436442.00 4511440.00 925002.00 Development 16. Devolution 22526/ HUD/ 14144774.00 14126000.00 28270774.00 0.00 28270774.00 11-11-14 17. WODC 4289606.00 0.00 4289606.00 714448.00 3575158.00 18. Incentive -6784172.00 0.00 -6784172.00 656617.00 -7440789.00 19. Spl. Problem 8200000.00 0.00 8200000.00 548944.00 7651056.00 fund 20. Capacity 611600.00 0.00 611600.00 291000.00 320000.00 Building 21. Road -993896.00 0.00 -993896.00 0.00 -993896.00 Maintenance 22. MPLAD -130744.00 0.00 -130744.00 0.00 -130744.00 23. MLALAD -14028.00 0.00 -14028.00 397521.00 -411549.00 24. Accounting 879/ SUDA/ -48000.00 121500.00 73500.00 0.00 73000.00 Reforms 06-08-14 25. MCL (Periphery) 136/ DM/ -750465.00 10000000.00 9249535.00 0.00 9249535.00 04-02-15 26. Public Toilet 6210/ HUD/ 0.00 15348000.00 15348000.00 0.00 15348000.00 25-10-15 27. 13th Finance 28087/ HUD/ 0.00 5000000 5000000.00 0.00 5000000.00 (SWM) 03-12-14 28. WOUSTL 6310/ HUD/ 3319720.00 25-02-15 do 6309/ HUD/ 9200935.00 25-02-15 do 6314/ HUD 2479342.00 /25-02-15 TOTAL 19073003.00 14999997.00 14999997.00 34073000.00 0.00 29. Protection of 6502/ HUD/ 1829000.00 Water Bodies 25-02-15 do 6049/ HUD/ 1305000.00 25-02-15 do 6046/ HUD 4866000.00 /25-02-15 TOTAL 0.00 8000000.00 8000000.00 0.00 8000000.00 30. ABC 2899/ HUD/ 0.00 2000000.00 2000000.00 100000.00 1900000.00 Programme 30-01-15 31. AHAR Yojana A/C Transfer 1600000.00 do 8505/ HUD/ 4800000.00 17-03-15 TOTAL 6400000.00 6400000.00 0.00 6400000.00

GRAND TOTAL 546883765.00 411631497.00 958515262.00 478162442.00 480352820.00

It was seen from the above table that balance grant amounting to Rs480352820.00 laying unspent as on 31-03-2015 which may be utilised after obtaining fresh approval from the Govt otherwise the same may be refunded to the proper quarter.

Low level Utilization of Grants

Rule 171(3) of OGFR Vol-1 provides that the grants sanctioned shall be spent within a year from the date of sanction. The Unspent balance of the previous year grants has either to be surrendered to Govt or it has to be taken in to accounts in subsequent years grant with prior approval of the sanctioning authority. on going through the previous audit report, it was noticed that on the beginning of the year a huge amount of the unspent balance of Rs 546883765.00 was laying with this Municipality under various scheme for years together. Fresh grants were also released with verifying the unspent position of earlier grants.From the above table it may be seen that the expenditure incurred was only Rs 478162442.00 while total funds available was Rs 411631497.00. The percentage of utilisation of this fund in Municipality is very low in comparison to the total grants available under different schemes. The overall utilisation of this Municipality is 49.88%. This indicates that the Govt money released to this Municipality for development works is not being utilised for the intended purpose in time. The delay in implementation of development programme defeats the very purpose of scheme.

26 / 142 AUDIT REPORT 29-04-2016

27 / 142 AUDIT REPORT 29-04-2016

PARA: 10 UTILISATION CERTIFICATE

Sambalpur Municipality. Sambalpur - 2014-2015

Slno U.C U.C U.C due for Total(In Rs:) U.C Submitted U.C needs to U.C needs to Remarks Outstanding Outstanding(In submission during the be submitted be submitted as on (DD Rs:) during the period under as on as on MM YYYY) period under Audit(In Rs:) outstanding as outstanding (In Audit(In Rs:) on (DD MM Rs:) YYYY) 1 01-04-2014 1489054282.3 478162442.00 1967216724.36 54178443.00 31-03-2015 1913038281.3 6 6 GRAND 1489054282.3 478162442.00 1967216724.36 54178443.00 1913038281.3 TOTAL 6 6

Comments : It will be seen from the above statement that UC amounting to Rs 1913038281.36 is pending for submission as on 31-03-2015. Special drive need be taken by the local authority for early submission of pending UC as per OGFR Rule 173 and Finance Deptt. G O No. 29539/ dt. 20-10-2014 and compliance reported to audit.

The details of UC submitted during the year 2014-15 is given below.

Letter No./ Date Amount Year of Grant Scheme 4101/20-11-14 11000000.00 2012-13 13th. FC do 10000000.00 2011-12 do 2369/20-06-2014 1257626.00 2008-09 MCL periphery do 678863.00 2009-10 do do 1402762.00 2010-11 do 4099/20-11-2014 5412000.00 2011-12 MVT do 500000.00 2011-12 do do 1700000.00 2012-13 do do 2016290.00 2012-13 do 75/27-01-15 3808278.00 2013-14 do 1859/27-05-2014 2465304.00 2013-14 BRGF 2216/22-12-14 6132025.00 2013-14 do 718/06-12-2015 7805295.00 2009-10 do TOTAL 54178443.00 The details of year wise UC submitted during the year 2014-15 is given bel;ow.

Year Amount 2008-09 1257626.00 2009-10 8484158.00 2010-11 1402762.00 2011-12 15912000.00 2012-13 14716290.00 2013-14 12405607.00 TOTAL 54178443.00 Due to non availability of outstanding year wise UC in the previous Audit Report No. 44712/ A R/2014-15 SAMBALPUR , the details year wise outstanding UC as on 31-03-2015 could not be furnished in the presence audit report.

Comments on UC

Rule 117 of OGFR Vol. 1 read with Finance Deptt. Letter No. 8437/F dt 06.03.2012 gives emphasis on submission of UC by the Grantee organisation to the adminstrative Deptt. by the first June of the succeeding year of expenditure for proper monitoring of the grants for intended purpose. However on verification it was observed that UC for total amount of Rs 54178443.00 was laying outstanding against this Municipality at the end of the year. This shows the lack of promptness in submission of UC by the Local Authority.

28 / 142 AUDIT REPORT 29-04-2016

29 / 142 AUDIT REPORT 29-04-2016

PARA: 11 MISAPPROPRIATION & DEFALCATION

11.1 - Mis-appropriation of cash MBPY/IGNOAP

On checking of MBPY/IGNOAP cash book with reference to acquaintance rolls it was noticed that for the month April 2014 Rs 150000.00 was paid to the beneficiaries of ward No. 15 & 16 as revealed from the acquittance rolls page 45 but in the cash book the amount was posted as Rs. 150900.00 cash book page 49 resulted in mis-appropritation of of cash Rs. 900.00 which is not admissible in audit and needs recovery from the person concerned.

The local authority did not return the audit objection memo. Hence Rs. 900.00 needs recovery from Sri Shiba Barik, Jr. Assistant .

Responsible Person for this paragraph

Slno Name Designation Adress Amount(In Rs:) 1 Shiba Barik Junior Asst Sambalpur Municipal 900.00 Corporation

PARA: 12 LOSS OF STOCK & STORE

12.1 - LESS HSD OIL., MOBIL ETC. TAKEN to LOG BOOKS

On checking the central fuel register with reference to the log books of the following vehicles it was noticed that during the year 2014-15 less quantity of HSD oil was being taken to the log books by the drivers amounting to Rs. 121065.00 in comparison to the quantity issued as revealed from the stock register which can not be admitted in audit and needs recovery from the drivers noted against the vehicle numbers. The details are furnished below.

STATEMENT SHOWING THE LESS HSD OIL., MOBIL ETC. TAKEN to LOG BOOKS TO DIFFERENT LOG BOOKS OF VEHICLES OF SAMBALPUR MUNICIPAL CORPORATION FOR THE YEAR 2014-15

Vehicle No. OR 15 R 3755

SL. DATE HSD OIL Issued MOBIL G. Oil Issued Taken to Log Less Less Name of the Driver Stock Register No. Issued Book Taken Taken Page HSD Oil Mobil

1 04.07.14 35+21 35+14 7 Jagdish Pradhan 99, Vol-VII

2 29.07.14 35+21 2 35+21 2 do 20, Vol-VIII

3 14.08.14 35+35 3535 Nikhil Sahani 32,33, Vol-VIII

30 / 142 AUDIT REPORT 29-04-2016

4 02.12.14 21 2 21 2 do 99, Vol -VIII

5 25.12.14 28+28+21 2849 Jagdish Pradhan 24,Vol- IX

6 09.01.15 35+21+21 35+21 21 Jagdish Pradhan 40,Vol-IX

7 13.01.15 35+21 3521 Jagdish Pradhan 43,44,Vol- Ix

8 24.01.15 35+21+21 35+21+17 4 Jagdish Pradhan 58,Vol-IX

9 30.01.15 28 2 28 2 Jagdish Pradhan 63,Vol - IX

10 14.02.15 28+21+21 2 2842 2 Jagdish Pradhan 79,Vol- IX

11 15.02.15 35 287 Jagdish Pradhan 80, Vol-IX

12 20.02.15 28+21 2821 Jagdish Pradhan 86,Vol-IX

13 24.02.15 28+7 287 Jagdish Pradhan 91,Vol-IX

14 26.02.15 28+21 2821 Jagdish Pradhan 94,Vol-IX

15 07.03.15 28+14 2 28+14 2 Jagdish Pradhan

ToTal 235 10

Total HSD Oil 235 ltrs X@ Rs 62.50=Rs.14,688 /-

Total Mobil 10 ltrsX @Rs.270/- = Rs.2700 /-

Total = Rs.17,388 /-

31 / 142 AUDIT REPORT 29-04-2016

Vehicle No. OR 03 B 4576

1 13.12.14 10+10 1010 Sanjay 8, Vol-VIII Haripal

2 16.12.14 10+10 1010 Sanjay 10,11, Vol-IX Haripal

3 18.12.14 10+10 155 Sanjay 13,Vol-IX Haripal

4 20.12.14 10+10 155 Sanjay 16,Vol-IX Haripal

5 21.12.14 5 2 5 2 Sanjay 17,Vol-IX Haripal

6 03.01.15 10 010 Sanjay 33,Vol-IX Haripal

7 20.01.15 10 1 10 1 Sanjay 52,Vol-IX Haripal

Total 40 3

Total HSD Oil 40 ltrs X@ Rs 62.50=Rs.2500 /-

Total Mobil 03 ltrsX @Rs.270/- = Rs.810 /-

Total = Rs.3310 /-

Vehicle No. OR 15 M 4631

1 16.05.14 15 105 Bachan 53,Vol-VII Pradhan

32 / 142 AUDIT REPORT 29-04-2016

2 07.06.14 1 1 Bachan 74,Vol-VII Pradhan

3 11.06.14 15 1 15 1 Bachan 77,Vol-VII Pradhan

4 23.06.14 15 15 Bachan 87,Vol-VII Pradhan

5 30.06.14 15 15 Bachan 94,Vol-VII Pradhan

6 28.07.14 10 2 10 2 Bachan 19,Vol-VIII Pradhan

7 23.08.14 20 1010 Bachan 38,39,Vol-VIII Pradhan

8 29.08.14 10 2 10 2 Bachan 42,Vol-VIII Pradhan

9 11.10.14 20 155 Bachan 68,Vol-VIII Pradhan

10 18.12.14 20 1010 Bachan 12,Vol-IX Pradhan

11 20.12.14 20 1010 Bachan 16,Vol-IX Pradhan

12 22.12.14 20 1010 Bachan 19,Vol-IX Pradhan

13 23.12.14 15 105 Bachan 20,Vol-IX Pradhan

14 31.12.14 10+15 1015 Bachan 25, Vol-IX Pradhan

15 13.02.15 10 1 10 1 Bachan 77,Vol-IX Pradhan

16 16.02.15 10 1 10 1 Bachan 80,Vol-IX Pradhan

Total 100 8

Total HSD Oil 100 ltrs X@ Rs 62.50=Rs6250 /-

33 / 142 AUDIT REPORT 29-04-2016

Total Mobil 08 ltrsX @Rs.270/- = Rs.2160 /-

Total = Rs.8410 /-

Vehicle No. New Swaraj Tractor 735

1 25.02.15 10+10 1010 Ram Seth 92,93,Vol-IX

2 26.02.15 10+20 1020 Ram Seth 94, Vol-IX

3 27.02.15 10+10 1010 Ram Seth 95,Vol-Ix

4 28.02.15 10+10 1010 Ram Seth 96,97,Vol-IX

5 02.03.15 10+10 1010 Ram Seth 98,Vol-IX

6 03.03.15 10+10 1010 Ram Seth 100,101,Vol-IX

7 04.03.15 10+10 1010 Ram Seth 2,3,Vol-X

8 05.03.15 10+10 1010 Ram Seth 4,5,Vol-X

9 07.03.15 10+10 020 Ram Seth 5,6,Vol-X

10 08.03.15 10+10 1010 Ram Seth 6,7,Vol-X

11 09.03.15 10+10 1010 Ram Seth 7,8,Vol-X

12 11.03.15 10+10 1010 Ram Seth 10,11.Vol-X

34 / 142 AUDIT REPORT 29-04-2016

13 13.03.15 10+10 1010 Ram Seth 13,14.Vol-X

14 14.03.15 10+10 1010 Ram Seth 14,15,16,Vol-X

15 15.03.15 10+03 013 Ram Seth 16,Vol-X

16 16.03.15 10+10 1010 Ram Seth 17,18,Vol-X.

17 17.03.15 10+10 1010 Ram Seth 18,19,20,Vol-X

18 18.03.15 20 1010 Ram Seth 20,21,Vol-X

19 19.03.15 20 1010 Ram Seth 22,23,Vol-X

20 20.03.15 20 1010 Ram Seth 23,24,25,Vol-X

21 21.03.15 20 1010 Ram Seth 25,26,27,Vol-x

22 22.03.15 10 010 Ram Seth 27,Vol-X

23 23.03.15 20 1010 Ram Seth 27,28,29,Vol-X

24 25.03.15 20 1010 Ram Seth 31,32,Vol-X

25 26.03.15 20 1010 Ram Seth 33,34,Vol-X

26 28.03.15 20 1010 Ram Seth 36,37Vol-X

27 29.03.15 5 5 Ram Seth 37,Vol-X

28 30.03.15 20 1010 Ram Seth 38,39,Vol-X

29 31.03.15 5+10 105 Ram Seth 39,Vol-X

35 / 142 AUDIT REPORT 29-04-2016

Total 303

Total HSD Oil 303 ltrs X@ Rs 62.50=Rs18,938 /-

Total = Rs.18,938 /-

Vehicle No. OR 15 C 1295

SL. DATE HSD OIL MOBIL Issued G. Oil Taken to Less Less Taken Name of the Stock Register No. Issued Log Book Taken Mobil Driver Page HSD Oil

1 30.04.14 12 012 Baldev Rout 39,Vol-VII

2 01.05.14 12 012 Baldev Rout 40,Vol-VII

3 02.05.14 12 012 Baldev Rout 40,Vol-VII

4 03.05.14 12 012 Baldev Rout 41,Vol-VII

5 06.05.14 12 1 12 1 Baldev Rout 44,Vol-VII

6 07.05.14 12 1 12 1 Baldev Rout 45,Vol-VII

7 31.07.14 1202Mob, 1/2 B.O 12 1/2 B.O Baldev Rout 21,Vol-VIII

Total 48 02Mob, 1/2B.O

Total HSD Oil 48 ltrs X@ Rs 62.50=Rs3000 /-

36 / 142 AUDIT REPORT 29-04-2016

Total Mobil 02 ltrsX @Rs.270/- = Rs.540 /-

Total break Oil 1/2 ltrX@ Rs.161/-per 1/2 Ltr= Rs.161/-

Total = Rs.3701/-

Vehicle No. OR 15 S 0153

1 02.04.15 35+14 3514 Pradeep 22,Vol-VII

2 12.04.14 35 035 Pradeep 28,Vol-VII

3 27.04.14 14 014 Pradeep 37,Vol-VII

4 21.05.14 35+21 3521 Pradeep 57,58,Vol-VII

5 02.06.14 28+35+7 28+35 7 Pradeep 70,Vol-VII

6 05.07.14 28+35 3528 Pradeep 99,100,Vol-VII

Total 119

Total HSD Oil 119 ltrs X@ Rs 62.50=Rs7438 /-

Total = Rs.7438/-

37 / 142 AUDIT REPORT 29-04-2016

Vehicle No. OR 15 B 2474

1 22.12.14 10+10 1010 Kailash Oram 19,Vol-IX

2 23.12.14 10 010 Kailash Oram 20,Vol-IX

3 24.12.14 5+15 155 Kailash Oram 21,Vol-IX

4 25.12.14 15 105 Kailash Oram 24,Vol-IX

5 01.01.15 10 010 Kailash Oram 32,Vol-IX

6 03.01.15 15 105 Kailash Oram 34,Vol-IX

7 07.01.15 10+10 1010 Kailash Oram 38,Vol-IX

Total 55

Total HSD Oil 55 ltrs X@ Rs 62.50=Rs3438 /-

Total = Rs.3438/-

Vehicle No. OR 15 M 8042

1 23.04.14 1 1 Dharam 35,Vol-VII Mahanand

2 05.05.14 10+5 105 Dharam 43,Vol-VII Mahanand

3 08.05.14 10+5 105 Dharam 46,Vol-VII Mahanand

38 / 142 AUDIT REPORT 29-04-2016

4 10.05.14 10+5 105 Dharam 48,Vol-VII Mahanand

5 03.07.14 10 010 Dharam 97,Vol-VII Mahanand

6 04.07.14 10 010 Dharam 98,,Vol-VII Mahanand

7 05.07.14 10 010 Dharam 100,Vol-VII Mahanand

8 07.07.14 10 1 10 1 Dharam 2,Vol-VIII Mahanand

9 16.12.14 10+10 2 1010 Prabhakar Bhoi 10,11,,Vol-IX

10 22.12.14 25 1510 Prabhakar Bhoi 18,,Vol-IX

11 09.03.15 12 102 Prabhakar Bhoi 7,Vol-X

Total 67 2

Total HSD Oil 67 ltrs X@ Rs 62.50=Rs4188 /-

Total Mobil 02 ltrsX @Rs.270/- = Rs.540 /-

Total = Rs.4728/-

Vehicle No. OR 15 M 8041

1 10.05.14 15 015 Jayram Sandha 48,Vol-VII

39 / 142 AUDIT REPORT 29-04-2016

2 09.06.14 15 105 Jayram Sandha 75,Vol-VII

Total 20

Total HSD Oil 20 ltrs X@ Rs 62.50=Rs1250 /-

Total = Rs.1250/-

Vehicle No. OR 15 F 8488

1 11.10.14 40+30 40+20 10 Anil Pujari 69,Vol-VIII

2 13.02.15 3002Mob,02 G.O,1/2 B.O 30 02Mob,02 Anil Pujari 78,Vol-IX G.O,1/2 B.O

3 09.03.15 30+20 3020 Anil Pujari 23,Vol-X

30

Total HSD Oil 30 ltrs X@ Rs 62.50=Rs1875 /-

Total Mobil 02 ltrsX @Rs.270/- = Rs.540 /-

Total G.O 02 ltrsX @Rs.230/- = Rs.460 /-

Total break Oil 1/2 ltrX@ Rs.161/-per 1/2 Ltr= Rs.161/-

Total = Rs.3036/-

40 / 142 AUDIT REPORT 29-04-2016

Vehicle No. OR 15 M 8043

1 11.04.14 14+7 147 Srawan Ku 27,28,Vol-VII Tandia

2 24.04.14 10+5 105 Srawan Ku 35,Vol-VII Tandia

3 06.05.14 15+5 155 Srawan Ku 44,Vol-VII Tandia

4 26.12.14 20 1010 Srawan Ku 25,Vol-IX Tandia

5 13.02.15 2 2 Srawan Ku 78,Vol-IX Tandia

6 21.02.15 10 010 Srawan Ku 87,Vol-IX Tandia

7 24.03.15 10 010 Srawan Ku 29,Vol-X Tandia

8 25.03.15 10 010 Srawan Ku 31,Vol-X Tandia

9 26.03.15 10 010 Srawan Ku 33,Vol-X Tandia

10 27.03.15 10 010 Srawan Ku 35,Vol-X Tandia

11 28.03.15 10 010 Srawan Ku 36,Vol-X Tandia

Total 87

Total HSD Oil 87 ltrs X@ Rs 62.50=Rs5438 /-

Total Mobil 02 ltrsX @Rs.270/- = Rs.540 /-

41 / 142 AUDIT REPORT 29-04-2016

Total = Rs.5978/-

Vehicle No. OR 15 M 8040

1 07.05.14 5 05 Amarendra 45,Vol-VII Sahani

2 13.05.14 5 05 Amarendra 51,Vol-VII Sahani

Total 10

Total HSD Oil 10 ltrs X@ Rs 62.50=Rs625 /-

Vehicle No. OR 15 L 6771

1 09.01.15 02MO 15/40 02M.O 15/40 S. Khan 40,Vol-IX

2 22.01.15 35 2 35 02M.O 15/40 S. Khan 56,Vol-IX

3 11.02.15 35+10 3510 S. Khan 75,Vol-IX

Total 10 04 MO 15/40

Total HSD Oil 10 ltrs X@ Rs 62.50=Rs625 /-

Total Mobil 15/40, 04 ltrsX @Rs.279/- = Rs1116 /-

Total = Rs.1741/-

42 / 142 AUDIT REPORT 29-04-2016

Vehicle No. OR 15 L 2997

1 04.07.14 10 2 10 2 Sanjay Haripal 98,Vol-VII

2 30.07.14 10 010 Sanjay Haripal 20,Vol-VII

Total 10 2

Total HSD Oil 10 ltrs X@ Rs 62.50=Rs625 /-

Total Mobil 02 ltrsX @Rs.270/- = Rs.540 /-

Total = Rs.1165/-

Vehicle No. OR 15 B 6873

1 20.12.14 10+13 1/2B.O 10+13 1/2B.O Premraj Binod 15,16,Vol-IX

2 30.12.14 10+13 1310 Premraj Binod 29,30,Vol-IX

3 01.03.15 3 03 Premraj Binod 98,Vol-IX

4 08.03.15 3 03 Premraj Binod 7,Vol-X

Total 16 1/2B.O

Total HSD Oil 16 ltrs X@ Rs 62.50=Rs1000 /-

43 / 142 AUDIT REPORT 29-04-2016

Total break Oil 1/2 ltrX@ Rs.161/-per 1/2 Ltr= Rs.161/-

Total = Rs.1161/-

Vehicle No. OR 15 F 9488

1 10.02.15 30+10+30 20+30+10 10 Nikhil Sahani 74,Vol-IX

2 25.02.15 28+20 2820 Nikhil Sahani 92,Vol-IX

3 30

Total

Total HSD Oil 30 ltrs X@ Rs 62.50=Rs.1875/-

Vehicle No. OR 15 Q 3302

1 22.12.14 10+15 025 Arjun Mirdha 18,Vol-IX

2 24.12.14 15 015 Arjun Mirdha 22,Vol-IX

3 03.01.15 10 010 Arjun Mirdha 34,Vol-IX

4 06.01.15 10 55 Arjun Mirdha 36,Vol-IX

44 / 142 AUDIT REPORT 29-04-2016

5 07.01.15 10 010 Arjun Mirdha 37,Vol-IX

Total 65

Total HSD Oil 65 ltrs X@ Rs 62.50=Rs.4062/-

Vehicle No. OR15 G 2988

1 09.02.15 10 010 Babula Pattnaik 73,Vol IX

2 19.02.15 10 010 Santosh Yadav 84,85,Vol-IX

3 09.03.15 10 1 10 1 Santosh Yadav 7,8,Vol-X

Total 20 1

Total HSD Oil 20 ltrs X@ Rs 62.50=Rs.1250/-

Total Mobil 01 ltrsX @Rs.270/- = Rs.270 /-

Total = Rs.1520/-

Vehicle No. OR19 C 4112

1 28.01.15 10+10 1010 Babula Pattnaik 60,61,Vol-IX

2 04.02.15 10 010 Prem Mahanand 67,68,Vol-IX

3 05.02.15 10 010 Prem Mahanand 69,Vol-IX

4 07.02.15 10 010 Prem Mahanand 72,Vol-IX

45 / 142 AUDIT REPORT 29-04-2016

5 08.02.15 10 010 Prem Mahanand 72,73,Vol-IX

Total 50

Total HSD Oil 50 ltrs X@ Rs 62.50=Rs.3125/-

Total = Rs.3125/-

Vehicle No. OR15 K 0943

1 11.07.14 10+10 1010 Gurubaru Khadia6,Vol-VIII

2 21.08.14 10+15 1015 Gurubaru Khadia37,Vol-VIII

3 16.12.14 10+10 1010 Gurubaru Khadia10,Vol-IX

Total 35

Total HSD Oil 35 ltrs X@ Rs 62.50=Rs.2187/-

Total = Rs.2187/-

Vehicle No. OR15 K 9467/9567

1 03.02.15 10 010 Santosh Yadav 66,Vol-IX

2 04.02.15 10 010 Santosh Yadav 68,Vol-IX

3 06.02.15 10 010 Santosh Yadav 70,Vol-IX

46 / 142 AUDIT REPORT 29-04-2016

4 07.02.15 10 010 Santosh Yadav 71,Vol-IX

5 25.02.15 10 010 Ratan Munda 91,Vol-IX

6 17.03.15 10 010 Ratan Munda 19,Vol-X

Total 60

Total HSD Oil 60 ltrs X@ Rs 62.50=Rs.3750/-

Total = Rs.3750/-

Vehicle No. OD 15 C 3157

1 05.03.15 10+10 1010 Prasata Penthoi 4,Vol-X

2 24.03.15 10+10 1010 Prasata Penthoi 30,Vol-x

Total 20

Total HSD Oil 20 ltrs X@ Rs 62.50=Rs.1250/-

Total = Rs.1250/-

Vehicle No. OD 15 B 9300

1 21.03.15 10+10 1010 Pabitra Suna 25,26,Vol-X

2 25.03.15 10 010 Pabitra Suna 31,32,Vol-X

47 / 142 AUDIT REPORT 29-04-2016

Total 20

Total HSD Oil 20 ltrs X@ Rs 62.50=Rs.1250/-

Total = Rs.1250/-

Vehicle No. OR 15 L 3586

1 13.02.15 10 1 10 1 Prasanta Bag 77,Vol-IX

2 04.03.15 10 55 Prasanta Bag 2,Vol-X

Total 5 1

Total HSD Oil 5 ltrs X@ Rs 62.50=Rs.313/-

Total Mobil 01 ltrsX @Rs.270/- = Rs.270 /-

Total = Rs.583/-

Vehicle No. OD 15 A 5403

1 21.01.15 10 010 Arjun Mirdha 54,Vol-IX

Total 10

Total HSD Oil 10 ltrs X@ Rs 62.50=Rs625 /-

Total = Rs.625/-

48 / 142 AUDIT REPORT 29-04-2016

Vehicle No. OD 15 C 3162

1 23.02.15 10 010 Jiten Dehuri 89,Vol-IX

Total 10

Total HSD Oil 10 ltrs X@ Rs 62.50=Rs625 /-

Total = Rs.625/-

Vehicle No. New Swaraj Tractor 2

1 05.03.15 10 2 10 2 Ashok Mirdha 04,Vol-X

Total 2

Total Mobil 02 ltrsX @Rs.270/- = Rs.540 /-

Total = Rs.540/-

Vehicle No. OR 15 F 5344

1 14.03.15 10 2 10 2 Ghudum 15,Vol-X

Total 2

Total Mobil 02 ltrsX @Rs.270/- = Rs.540 /-

49 / 142 AUDIT REPORT 29-04-2016

Total = Rs.540/-

Vehicle No. OD 15 D 0786

1 20.01.15 5504Mo 15/40 55 04MO 15/40 S B Panda 53,Vol-IX

Total 04 MO 15/40

Total Mobil 15/40, 04 ltrsX @Rs.279/- = Rs1116 /-

Total = Rs.1116/-

Vehicle No. OR 15 P 7167

1 18.02.15 30+25+20+20 7520 Raju 82,83,84, Vol-IX

2 20.02.15 30+25 3025 Raju 86,Vol-IX

Total 45

Total HSD Oil 45 ltrs X@ Rs 62.50=RS.2812/-

Total = Rs.2812/-

Vehicle No. OR 16 B 4942

1 03.03.15 30+20 050 Sushanta Kumar

50 / 142 AUDIT REPORT 29-04-2016

Total 50

Total HSD Oil 50 ltrs X@ Rs 62.50=Rs.3125/-

Total = Rs.3125/-

Vehicle No. OD 15 D 0786

1 25.06.14 20 020 Sulthu Nag 90,Vol-VII

2 19.08.14 20 020 Sulthu Nag 35,Vol-VIII

Total 40

Total HSD Oil 40 ltrs X@ Rs 62.50=Rs.2500/-

Vehicle No. OR 15 C 9300

1 16.06.14 01 B.O,01 M.O 01 B.O,01 M.O Hem Sagar Seth Slip no.3834

2 04.07.14 01M.O 01M.O Hem Sagar Seth S.No.3906

3 25.10.14 1/2 Lt B.O 1/2 Lt B.O Hem Sagar Seth S.No4249

4 26.03.15 30 030 Hem Sagar Seth 33,Vol-X

Total 30 1.5Lt B.O,02 M.O

51 / 142 AUDIT REPORT 29-04-2016

Total HSD Oil 30 ltrs X@ Rs 62.50=Rs.1875 /-

Total Mobil 02 ltrsX @Rs.270/- = Rs.540 /-

Total break Oil 1.5 ltrX@ Rs.161/-per 1/2 Ltr= Rs.483/-

Total = Rs.2898/-

Vehicle No. OR 15 P 7167

1 15.1215 50 3020 Manoj Munda 80,Vol-IX

2 28.02.15 50 050 Manoj Munda 97,Vol-IX

3 04.03.05 502M.O. 50 2 Manoj Munda 03,Vol-X

4 17.03.15 502M.O. 50 2 Manoj Munda 19,Vol-X

Total 70 4

Total HSD Oil 70 ltrs X@ Rs 62.50=Rs.4375 /-

Total Mobil 04 ltrsX @Rs.270/- = Rs.1080/-

Total = Rs.4375

Grand Total Rs,1,21,065-

52 / 142 AUDIT REPORT 29-04-2016

The local authority did not return audit objection memo till completion of audit. For the loss of above fuel the following officials are responsible.

1) Sri Trilochan Majhi, OAS SB , Commissioner Rs. 87355.00

2) Sri Aniruddha Pradhan, OAS I JB, Ex-EO Rs.29951.00

3) Sri Sudhansu Bhoi, OAS I JB, Ex-EO Rs. 3759.00

Responsible Person for this paragraph

Slno Name Designation Adress Amount(In Rs:) 1 Sudhansu Bhoi, OAS I JB Ex-EO Deputy Commissioner, 3759.00 Sambalpur Municipal Corporation 2 Aniruddha Pradhan, OAS Ex-EO BDO, Sonepur Panchayat 29951.00 Samiti, Dist- Sonepur 3 Trilochan Majhi, OAS SB Commissioner Sambalpur Municipal 87355.00 Corporation

12.2 -

12.3 -

PARA: 13 AUDIT OF RECEIPTS

13.1 - DCB position

53 / 142 AUDIT REPORT 29-04-2016

The DCB register of 2014-15 was not maintained by this Municipality. Basing upon the closing balance of the last audit report No. 44712/AR/2014-15(where category wise balance position like holding tax, water tax, light tax etc has not mentioned) the DCB position of 2014-15 is given below.

Name of the Demand Collection Rebate Current Balance Tax allowed collection+Reb Arrear Current Total Arrear Current Total) Arrear ateCurrent Total 1 2 3 4 5 6 7 8 9(6+8) 10(2-5) 11(3-9) 12 Holding/Ligh 22155802. 8531147. 30686949. 5027754. 3861910. 8889665. 589286. 4451197.45 17128048. 4079949. 21207998. t/ 70 23 93 38 78 16 67 32 78 10

Water/Latrin e As per Rule 117 of OM rules 153 demand and collection register has not been maintained in this Municipality. The same may be maintained and produce to next audit..For non maintenance of the DCB register the following officer are held responsible.

1. Sri Anirudhha Pradhan, OAS(I) JB Ex EO

2. Sri Sudhanshu Bhoi, OAS(I) JB, Ex EO

3. Sri Trilochan Majhi, OAS (I) SB, Commissioner

Percentage of collection for the year 2014-15 is given below

Name of the Tax Total Demand total collection+rebate allowed % of collection with that of demand 1 2 3 4 (col 3/2 x 100) Holding/light/ 30686949.93 9478951.83 30.89% water/Latrine etc It would be seen from the above table that achievement of collection of taxes is low in comparison to the demand. Hence the local authority is advised to take effective steps for collection of outstanding taxes. Under rule 201(2) of OM rules 1953 the Municipality may adopt a system of reward and punishment where ever required to improve the state of collection of taxes.

Time barred taxes

As per the last audit report No. 44712/AR/2014-15/Sambalpur the year wise outstanding of taxes is given below.

Year wise Holding Tax Collection Report Year DEMAND COLLECTION BALANCE Arrear Current Total Arrear Current Total Arrear Current Total 2011-12 17538615 5733475 23272090 850008 3010963 3860971 16688607 2722512 19411119 2012-13 19411119 5733476 25144595 1418627 2744237 4162864 17992492 2989239 20981731 2013-14 20981731 8531147 29512878 3539411 3817664.30 7357075.30 17442320 4713482.70 22155802.70 2014-15 22155802.70 8531147.23 30686949.93 5027754.38 4451197.45 9478951.83 17128048.32 4079949.78 21207998.10

As per section 346 of OM Act 1950, no distraint no suit shall be instituted and no prosecution shall be commenced in respect of any sum under this act, after expiration of period of three years from the date which the distraint might first have been made a suit might have been instituted or prosecution might have been commenced as the case may be in respect of such sum.

It will be seen from the above table that the year wise break up of outstanding taxes for time barred is three years before the year 2014-15 i.e. the outstanding taxes for the year 2010-11 is time barred. But the outstanding closing balance of taxes for the year 2010-11 is not available in previous audit report No.44712/AR/2014-15/Sambalpur. Hence the arrear outstanding taxes for the year 2011-12 is available in previous audit No.44217/AR/2014-15/Sambalpur has been taken as time barred in this current audit bcause closing balance for the year 2010-11 is equal to opening balance of the arrear outstanding taxes for the year 2011-12 and the amount is RS. 17538615.00 which needs recovery from th following officials because due to negligence of the following officials the outstanding dues of taxes amounting to Rs. 17538615.00 is still pending with the tax payers for which needs recover from them.

1. Sri Anirudhha Pradhan, OAS(I) JB Ex EO Rs. 11692411.00

2. Sri Sudhanshu Bhoi, OAS(I) JB, Ex EO Rs. 1461551.00

3. Sri Trilochan Majhi, OAS (I) SB, Commissioner Rs. 4384653.00

54 / 142 AUDIT REPORT 29-04-2016

TOTAL Rs. 17538615.00

Assessment of New Holdings

No new holdings was assessed during the year 2014-15.

A

Responsible Person for this paragraph

Slno Name Designation Adress Amount(In Rs:) 1 Trilochan Majhi, OAS SB Commissioner Sambalpur Municipal 4384653.00 Corporation 2 Sudhansu Bhoi, OAS I JB Ex-EO Deputy Commissioner, 1461551.00 Sambalpur Municipal Corporation 3 Aniruddha Pradhan, OAS Ex-EO BDO, Sonepur Panchayat 11692411.00 Samiti, Dist- Sonepur

13.2 - Distress warrant

During the year 2014-15 not a single demand notice under section 161 of distress warrant has been issued by the Municipal Authority .

PARA: 14 AUDIT OF EXPENDITURE

14.1 - Payment of House rent allowance to Earmarked quarter Holder

Payment of House rent allowance to Earmarked quarter Holder (P.O,M- Page 125)

During the course of audit for the year 2014-15, it was observed that Sri Aniruddha Pradhan, OAS (I),JB Ex- Executive Officer has drawn Rs 18837.00 @ Rs 2691/ month from March 2014 to Sept. 2014 as HRA and Sri Basanta Ku. Padhy , ME has drawn Rs 31967.00 @ Rs 2907/ month from March 2014 to August 2014 and @ Rs 2905.00/ month from Sept. 2014 to January 2015 as HRA.

There are earmarked quarter for Executive Officer and Municipal Engineer ( M.E. ) under Sambalpur Municipality. As per Govt. Of Odisha Finance Deptt. G.O. No. 55376/ dt.26.12.2008 grant of house rent is not admissible to Govt. Employees who have earmarked quarter.

But violating the above G.O. a total sum of Rs.18837.00 has been drawn by Sri Aniruddha Pradhan, OAS-(I) JB, Ex- Executive officer as HRA and Sri Basanta Ku. Padhy ME has drawn Rs. 31967.00 as HRA which can not be admitted to audit and the amount of HRA needs recovery from Sri Pradhan Ex-E.O. and Sri Padhy, M.E. .

On issue of audit objection memo the local authority replied that the amount will be recovered from the person concerned. Hence, the objection stands goods.

Responsible Person for this paragraph

Slno Name Designation Adress Amount(In Rs:) 1 Basanta Ku. Padhy ME ME, Sambalpur Municipal 31967.00 Corporation Sambalpur 2 Aniruddha Pradhan, OAS Ex-EO BDO, Sonepur PS 18837.00 Dist.-Sonepur

55 / 142 AUDIT REPORT 29-04-2016

14.2 - Acknowledgement Wanting

Acknowledgement Wanting (P.O.M- Page 126)

A Sum of Rs.2300000.00 has been paid to B.D.O., Dhankauda vide voucher No. 340/29.05.14 (Accountant cash book) towards SPF fund. The acknowledgement of the same was not produced before audit.

On issue of audit objection memo the local authority replied that the same will be traced out and produced to next audit. Till its production to the next audit, a sum of Rs 2300000.00 is held under objection.

14.3 - In-admissible Lodge fair

In-admissible Lodge fair(P.O.M - Page 133)

On checking the paid voucher of Accountant cash book, it was found that a total sum of Rs. 12125.00 has been paid towards lodge fair. The details are given below.

Vr. No./ Date Amount Paid to Purpose 2057&2058//16.02.15 3256.00 Harjit Residency, Sambalpur Lodging fair of Resources person for Swatch Bharat 2120/27.02.15 8869.00 Tribeni Hotel, Sambalpur Lodging fair for Officials of HUD Deptt., Bhubaneswar Total 12125.00

The resources person for SWATCH Bharat and the officials of HUD Deptt. Bhubaneswar are entitled to get TA/DA from their parent Deptt. . The payment of lodging fair for them from Municipality Fund can not be admitted in audit and the local authority to explain about the in-admissible payment.

On issue of audit objection memo the local authority replied that "as per GOvt. order the payment has been made. The Govt. order will be traced out and produced to next audit". without govt. order the payment cannot be admitted in audit. Hence Rs. 12125.00 needs recovery from the following officials.

1. Sri Trilochan Majhi, OAS SB Commissioner Rs. 6063.00

2. Sri Niladri Ratha, Accountant Rs. 6062.00

Responsible Person for this paragraph

Slno Name Designation Adress Amount(In Rs:) 1 Trilochan Majhi, OAS SB Commissioner Sambalpur Municipal 6063.00 Corporation 2 Niladri Ratha Accountant Sambalpur Municipal 6062.00 Corporation

14.4 - Non-production of Advance/Purchase file

Non-production of Advance/Purchase file(P.O.M- Page 12)

On checking of the paid voucher of Accountant cash book it was found that a total sum of Rs.2900000.00 has been paid as advance to OSIC, Cuttack towards supply / purchase of dustbin and cow catching. The details are given below.

Vr. No./ Date Amount in Rs Paid to Subject 291/19.05.14 2300000.00 OSIC, Cuttack Supply/Purchase of Dustbin 1934/29.01.15 600000.00 do Supply/purchase of dog/cow catching vehicle

56 / 142 AUDIT REPORT 29-04-2016

Total 2900000.00

The details of above Advance payment file could not be produced before audit.

On issue of audit objection memo the local authority replied that the Advance file will be produced to next audit Till its production a total sum of Rs. 2900000.00 is kept under objection.

14.5 - In-admissible Payment

In-admissible Payment (P.O.M. Page 12 & 13)

On checking the paid voucher of accountant cash book it was found that a total sum of Rs. 122400.00 has been paid to RDA Associates, Sambalpur towards audit fees. The details are given below.

Vr. No./ Date Amount in Rs Paid to Purpose 1418/07.11.14 90000.00 RDA Associates, Sambalpur Audit fees for the year 2009-10 1420/ do 32400.00 do Audit fees for the year 2008-09 Total 122400.00

The audit on the account of Sambalpur Municipality is auditing every financial year by the auditors of Local Fund Audit, Sambalpur. Hence audit fees amounting to Rs 122400.00 which has been paid to RDA associates, Sambalpur can not be admitted in audit and request the local authority explain about the above payment.

On issue of audit objection memo the local authority replied that "as per Govt. order the payment has been made The Govt. order will be shown to next audit". Without Govt. order the payment can not be admitted in audit. Hence, the objection stands goods. . Hence Rs 122400.00 needs recovery equally from Sri Sudhansu Bhoi, Ex-EO and Sri Niladri Ratha, Accountant.

Responsible Person for this paragraph

Slno Name Designation Adress Amount(In Rs:) 1 Sudhansu Bhoi, OAS I JB Ex-EO Deputy Commissioner, 61200.00 Sambalpur Municipal Corporation 2 Niladri Ratha Accountant Sambalpur Municipal 61200.00 Corporation

14.6 - Non-Production of Telephone log book

Non-Production of Telephone log book (P.O.M- Page 15 & 16)

On checking the account cash book it was found that a total Sum of Rs 86959.00 has been paid to BSNL towards telephone bill. The details are given below.

Vr. No./ Date Amount in Rs 143-148/28.04.14 1207.00 149/ do 1611.00 327-332/27.05.14 4768.00 333/27.05.14 1309.00 719-724/15.07.14 5223.00 725/15.07.14 1128.00 823-829/28.07.14 5994.00 1021-1026/28.08.14 5114.00 2252-2255/19.03.15 5352.00 2256/19.03.15 9228.00 2287/26.03.15 2431.00

57 / 142 AUDIT REPORT 29-04-2016

2306-2312/26.03.15 7138.00 1104-1109/19-09-14 5172.00 1110/19.09.14 1318.00 1354-1359/30.10.14 5070.00 1481-1486/26.11.14 5472.00 1488/26.11.14 1181.00 1641-1646/21.12.14 5652.00 1647/20.12.14 1365.00 1762-1768/09.01.15 4128.00 1913-1928/28.01.15 3330.00 2113-2118/26.02.15 2428.00 1921/29.01.15 1340.00 Total 86959.00

To prove the genuineness of the above payment the telephone log book for the year 2014-15 was not produced to audit.

On issue of audit objection memo the local authority replied that the same has not been maintained and the same will maintained and produced to next audit.. TIll its production a total sum of Rs. 86959.00 is kept under objection.

14.7 - Engagement of DLR/NMR

Engagement of DLR/NMR(P.O.M- Page 16 & 17)

On checking the paid vouchers of Accountant cash book for the year 2014-15 , it was found that a total sum of Rs.938108.00 has been paid to DLRS/ NMRs. The details are given below.

Vr. No./ Date Amount 119-120/26.04.14 13500.00 228/17.05.14 3000.00 232-235/07.05.14 23100.00 400-409/31.05.14 61953.00 560-566/26.06.14 57000.00 553-557/ do 50310.00 621/03.07.14 11054.00 771-774/24.07.14 12662.00 783-789/24.07.14 54080.00 796/ do 33750.00 899/18.08.14 18000.00 989-992/25.08.14 13025.00 994-1003/ do 68184.00 2260-2261/20.03.15 119290.00 1189-1192/25.09.14 12900.00 1193-1195/ do 42480.00 1200-1202/ do 9900.00 1286-1290/21.10.14 20550.00 1297-1307/21.10.14 86510.00 1553-1555/01.12.14 10050.00 1562-1566/ do 34310.00 1571-1574/ do 48950.00 1707/23.12.14 60460.00 2031/12.02.15 60790.00 2125-2126/27.02.15 8400.00 2130-2131/ do 3900.00 Total 938108.00

As per provision contained in section 73(1) of Odisha Municipal Act 1950 every Municipality with previous sanction of State Govt. ,further under provision of section 73 (2) of the Act, the Municipality may, in the case of emergency, make provision of temporary employment of employees for a period not exceeding 44 days

The local Authority is requested to explain about the period of appointment of NMRs/DLRs.

58 / 142 AUDIT REPORT 29-04-2016

On issue of audit objection memo the local authority replied that "due to shortage of staff NMR/ DLR has been made as per Council Resolution.. Hence Rs. 938108.00 is kept under objection .

14.8 - Non-production of Agreement file

Non-production of Agreement file(P.O.M- Page 25)

On checking the paid vouchers of Accountant cash book, it was found that a total sum of Rs.17103823.00 has been paid to the following persons, institutions towards Sanitation works. The details are given below.

Vr. No./Date Amount in Rs Paid to 21/14.04.14 1111250.00 Samarjeet Pattnaik 64/19.04.14 93223.00 do 247/08.05.14 1111750.00 do 273/15.05.14 1111500.00 do 352/29.05.14 1111500.00 do 596/26.06.14 444600.00 do 1020/28.08.14 3600000.00 do 1271/20.10.14 3600000.00 do 1705/23.12.14 3400000.00 do 2088/21.02.15 1520000.00 do Total 17103823.00

The above agreement file could not be produced to audit for checking.

On issue of audit objection memo the local authority replied that "the same will be traced out and produced to next audit.". Hence Rs. 17103823.00 is kept under objection till its production to next audit.

14.9 - Payment of Advertising charges by Violating the Advertisement Policy Govt. Of Odisha-1998

Payment of Advertising charges by Violating the Advertisement Policy Govt. Of Odisha-1998(P.O.M- Page 26 & 27)

As per Govt. Policy of Govt. Of Odisha- 1998 (Gazette Notification No.1708 dt 23.12.1998 vide item No.-5), it is clearly mentioned that “ All commercial classified and display advertisement by state Govt. Agencies, Corporation, Boards etc will be routed through the Information and Publication Deptt. at the beginning of the year for keeping the effective watch of the release of advertisement.” Such budget provision must be communicated earlier Information and Public Relation Deptt. shall communicated rate in respect of each News paper to all such advertisers in order to enable them to make payment directly to the News paper early intimation to Information and Public relation Deptt..

As per provision 17 (A) of Odisha Municipal Act 1960 “Unless provision has been made in the Municipal Budget as approved by the State Govt. no expenditure shall be incurred by the Council without prior approval of the Director.”

For the above it is clear that all Govt. Deptt./Corporations/Boards etc have to be routed through Information and Publication Relation Deptt. . But violating the above guideline advertisement was made and payment was allowed which needs clarification. The details payment was furnished below.

Vr. No./ Date Amount in Rs 44/10.04.14 5000.00 68-106/ 247925.00 127-141/28.04.14 76300.00 183-188/30.04.14 14700.00 200-203/15.05.14 22200.00 190-191/30.04.14 4000.00 189/30.04.14 16883.00 194/30.04.14 5000.00

59 / 142 AUDIT REPORT 29-04-2016

258-263/14.05.14 54851.00 610/27.06.14 22120.00 632/04.07.14 1000.00 642-646/ do 16673.00 647-650/ do 13468.00 651-664/ do 118940.00 700/11.07.14 5000.00 716(A)/14.07.14 10000.00 1521-1522/28.11.14 8000.00 1316-1353/21.10.14 50000.00 1140-1151/08.10.14 72052.00 1579/04.12.14 10000.00 1580-1581/04.12.14 25918.00 1749-1750/05.01.15 8000.00 Total 808030.00

Hence the local authority is requested to explain about the advertisement charges which violates Govt. of Odisha Advertisement Policies- 1998.

On issue of audit objection memo the local authority replied that " noted for future guidance." Hence Rs. 808030.00 is kept under objection.

14.10 - Acknowledgement Wanting - P.O.M- Page 53

On checking the paid voucher of Accountant cash book it was found that a total sum of Rs. 34073000.00 has been paid to WOUTSL. The details are given below.

Vr. No./ Date Amount C-1 /21.04.14 4000000.00 C-2 / 21.04.14 30073000.00 Total 34073000.00 Acknowledgement of above payment was not produced before audit..

On issue of audit objection memo the local authority replied that " same will be traced out and produced to next audit. " Hence Rs. 34073000.00 is kept under objection till its production to next audit.

14.11 - Vehicle Log Book wanting-P.O.M- Page 54 to 124

On checking the fuel stock register with reference to log books of vehicles it was found that a numbers of log books could not be produced to audit for checking amounting to Rs.2315062.00. The details of vehicle no.,name of the drivers ,the quantity of the fuels etc. are given in appendix - I attached to this audit report.

The local authority neither produce the vehicle log books till close of audit nor return the objection memo till submission of audit report.

Hence Rs.2315062.00 is kept under objection till its submission to next audit.

Appendix - I

Statement Showing the Non production of Log Book

60 / 142 AUDIT REPORT 29-04-2016

Sl No Date Amount of Fuel issued Sock Register Page Name Of the Driver Remarks

HSD Oil Mobil G. Oil B.Oil

Vehicle No. OR 15 K 0943

101.04.14 14 2 21,Vol-VII Gurubaru Khadia

202.04.14 14 22,Vol-VII Do

303.04.14 14 23,Vol-VII do

404.04.14 14 23,Vol-VII do

505.04.14 14 24,Vol-VII do

607.04.14 14 25,Vol-VII Santosh

708.04.14 14 26,Vol-VII do

809.04.14 14 27,Vol-VII do

912.04.14 7 28,Vol-VII do

1014.04.14 14 29,Vol-VII do

1115.04.14 14 30,Vol-VII do

1216.04.14 8 31,Vol-VII do

1307.04.14 10 31,Vol-VII do

1421.04.14 10 34,Vol-VII Gurubaru khadia

1522.04.14 10 34,Vol-VII do

1623.04.14 10 35,Vol-VII do

1724.04.14 10 35,Vol-VII do

1825.04.14 15 36,Vol-VII do

1926.04.14 10 37,Vol-VII do

2028.04.14 10 38,Vol-VII do

2129.04.14 10 38,Vol-VII do

2230.04.14 10 39,Vol-VII do

2302.05.14 10 41,Vol-VII Jibardhan Khadia

2303.05.14 10 41,Vol-VII Jibardhan Khadia

2305.05.14 15 43,Vol-VII Jibardhan Khadia

61 / 142 AUDIT REPORT 29-04-2016

2306.05.14 15 1 44,Vol-VII Jibardhan Khadia

2307.05.14 15 45,Vol-VII Gurubaru Khadia

2308.05.14 10 46,Vol-VII Gurubaru Khadia

10.05.14 15 48,Vol-VII Gurubaru Khadia

11.05.14 10 49,Vol-VII Gurubaru Khadia

12.05.14 15 49,50,Vol-VII Gurubaru Khadia

13.05.14 15 50,Vol-VII Gurubaru Khadia

09.06.14 15 75,Vol-VII Gurubaru Khadia

Total 405 3

Total HSD Oil 405ltrs X@ Rs 62.50=Rs.25,312 /-

Total Mobil 03 ltrsX @Rs.270/- = Rs.810/-

Vehicle No. OR 15 G 1652

101.04.14 7 21,Vol-VII Bibhuti Ku Seth

202.04.14 14 22,Vol-VII Do

303.04.14 7 23,Vol-VII Do

404.04.14 14 23,Vol-VII Do

505.04.14 28 24,Vol-VII Do

607.04.14 14 25,Vol-VII do

709.04.14 14 27,Vol-VII do

811.04.14 14 27,Vol-VII do

912.04.14 7 28,Vol-VII do

1013.04.14 7 29,Vol-VII do

1116.04.14 4 31,Vol-VII do

62 / 142 AUDIT REPORT 29-04-2016

Total 130

Total HSD Oil 130ltrs X@ Rs 62.50=Rs.8,125 /-

Vehicle No. OR 15 M 8043

101.04.14 10 21,Vol-VII Hem Sagar Seth

202.04.14 10 22,Vol-VII do

303.04.14 10 23,Vol-VII do

404.04.14 10 24,Vol-VII do

505.04.14 10 24,Vol-VII do

607.04.14 10 25,Vol-VII do

708.04.14 10 26,Vol-VII do

809.04.14 10 27,Vol-VII do

9.9.04.14 10 28,Vol-VII do

1012.04.14 10 29,Vol-VII do

1114..4.14 10 30,Vol-VII do

1215.04.14 10 30,Vol-VII do

1316.04.14 10 31,Vol-VII do

1417.04.14 10 32,Vol-VII do

1518.04.14 10 32,Vol-VII do

1619.04.14 10 33,Vol-VII do

1721.04.14 10 34,Vol-VII do

1822.04.14 10 34,Vol-VII do

1923.04.14 10 35,Vol-VII do

2024.04.14 10 35,Vol-VII do

2125.04.14 10 36,Vol-VII do

2226.04.14 10 37,Vol-VII do

2328.04.14 10 38,Vol-VII do

2429.04.14 10 39,Vol-VII do

63 / 142 AUDIT REPORT 29-04-2016

2530.04.14 10 39,Vol-VII do

2501.05.14 10 40,Vol-VII do

2502.05.14 10 41,Vol-VII do

2503.05.14 10 42,Vol-VII do

2505.05.14 10 43,Vol-VII do

2506.05.14 10 44,Vol-VII do

2507.05.14 10 45,Vol-VII do

2508.05.14 10 46,Vol-VII do

2509.05.14 10 47,Vol-VII do

10.05.14 10 48,Vol-VII do

12.05.14 10 50,Vol-VII do

13.05.14 10 51,Vol-VII do

14.05.14 10 52,Vol-VII do

15.05.14 10 53,Vol-VII do

16.05.14 10 53,Vol-VII do

17.05.14 10 54,Vol-VII do

19.05.14 10 56,Vol-VII do

20.05.14 10 57,Vol-VII do

21.05.14 10 58,Vol-VII do

22.05.14 10 59,Vol-VII do

23.05.14 10 59,Vol-VII do

24.05.14 10 61,Vol-VII do

26.05.14 10 63,Vol-VII do

27.05.14 10 63,Vol-VII do

28.05.14 10 65,Vol-VII do

29.05.14 10 66,Vol-VII do

30.05.14 10 67,Vol-VII do

31.05.14 10 68,Vol-VII do

64 / 142 AUDIT REPORT 29-04-2016

02.06.14 10 70,Vol-VII do

03.06.14 10 71,Vol-VII do

05.06.14 10 72,Vol-VII do

06.06.14 10 73,Vol-VII do

07.06.14 10 74,Vol-VII do

09.06.14 10 76,Vol-VII do

10.06.14 10 76,Vol-VII do

11.06.14 10 77,Vol-VII do

12.06.14 10 78,Vol-VII do

13.06.14 10 79,Vol-VII do

14.06.14 10 80,Vol-VII do

16.06.14 10 82,Vol-VII do

17.06.14 10 83,Vol-VII do

18.06.14 10 84,Vol-VII do

19.06.14 10 85,Vol-VII do

20.06.14 10 86,Vol-VII do

21.06.14 10 86,Vol-VII do

23.06.14 10 88,Vol-VII do

24.06.14 10 89,Vol-VII do

25.06.14 10 90,Vol-VII do

26.06.14 10 91,Vol-VII do

27.06.14 10 92,Vol-VII do

28.06.14 10 93,Vol-VII do

30.06.14 10 95,Vol-VII do

01.07.14 10 96,Vol-VII do

02.07.14 10 97,Vol-VII do

03.07.14 10 98,Vol-VII do

04.07.14 10 99,Vol-VII do

65 / 142 AUDIT REPORT 29-04-2016

05.07.14 10 100,Vol-VII do

07.07.14 10 03,Vol-VIII do

08.07.14 10 03,Vol-VIII do

09.07.14 10 04,Vol-VIII do

10.07.14 10 05,Vol-VIII do

11.07.14 10 06,Vol-VIII do

12.07.14 10 07,Vol-VIII do

14.07.14 10 09,Vol-VIII do

15.07.14 10 09,Vol-VIII do

16.07.14 10 10,Vol-VIII do

17.07.14 10 11,Vol-VIII do

18.07.14 10 12,Vol-VIII do

19.07.14 10 13,Vol-VIII do

21.07.14 10 14,Vol-VIII do

22.07.14 10 15,Vol-VIII do

23.07.14 10 16,Vol-VIII do

24.07.14 10 16,Vol-VIII do

25.07.14 10 17,Vol-VIII do

26.07.14 10 18,Vol-VIII do

28.07.14 10 19,Vol-VIII do

29.07.14 10 20,Vol-VIII do

30.07.14 10 21,Vol-VIII do

31.07.14 10 21,Vol-VIII do

01.08.14 10 22,Vol-VIII do

02.08.14 10 23,Vol-VIII do

04.08.14 10 24,Vol-VIII do

05.08.14 10 25,Vol-VIII do

06.08.14 10 26,Vol-VIII do

66 / 142 AUDIT REPORT 29-04-2016

07.08.14 10 27,Vol-VIII do

08.08.14 10 28,Vol-VIII do

09.08.14 10 29,Vol-VIII do

11.08.14 10 30,Vol-VIII do

12.08.14 10 31,Vol-VIII do

13.08.14 10 32,Vol-VIII do

Total 1140

Total HSD Oil 1140ltrs X@ Rs 62.50=Rs.71,250 /-

Vehicle No. OR 15 L 0435

101.04.14 20 1 22,Vol-VII Sishu bhue

208.04.14 20 26,Vol-VII do

305.05.14 20 43,Vol-VII do

415.05.14 20 53,Vol-VII do

522.05.14 20 58,Vol-VII do

625.05.14 20 1 61,Vol-VII do

728.05.14 20 1 64,Vol-VII do

830.05.14 20 66,Vol-VII do

901.06.14 20 68,Vol-VII do

1003.06.14 20 70,Vol-VII do

1117.06.14 20 83,Vol-VII do

1227.06.14 20 92,Vol-VII do

10.07.14 20 5,Vol-VIII Ram Seth

19.07.14 20 13,Vol-VIII Ram Seth

23.07.14 20 16,Vol-VIII Ram Seth

23.07.14 20 16,Vol-VIII Ram Seth

25.07.14 20 17,Vol-VIII Ram Seth

30.07.14 20 1 21,Vol-VIII Ram Seth

05.08.14 20 25,Vol-VIII Ram Seth

67 / 142 AUDIT REPORT 29-04-2016

07.08.14 20 27,Vol-VIII Ram Seth

12.08.14 20 31,Vol-VIII Ram Seth

14.08.14 20 32,Vol-VIII Ram Seth

20.08.14 20 2 36,Vol-VIII Ram Seth

25.08.14 20 39,Vol-VIII Ram Seth

25.08.14 20 39,Vol-VIII Ram Seth

12.09.14 20 1 51,Vol-VIII Sishu bhue

19.09.14 20 56,Vol-VIII Sishu bhue

24.09.14 20 1 1/2 Lt B.O 59,Vol-VIII Sishu bhue

01.10.14 20 64,Vol-VIII Sishu bhue

06.10.14 1 65,Vol-VIII Sishu bhue

08.10.14 20 67,Vol-VIII Sishu bhue

29.10.14 1 67,Vol-VIII Sishu bhue

12.11.14 20 88,Vol-VIII Sishu bhue

17.11.14 20 91,Vol-VIII Sishu bhue

18.11.14 810 LTR 91,Vol-VIII Sishu bhue Coolen

25.11.14 20 96,Vol-VIII Sishu bhue

05.12.14 20 02,Vol-IX do

11.12.14 20 6,Vol-IX do

19.12.14 20 14,Vol-IX do

09.01.15 20 40,Vol-IX do

19.01.15 20 51,Vol-IX do

22.01.15 20 56,Vol-IX do

02.02.15 20 68,Vol-IX do

09.02.15 20 73,Vol-IX do

68 / 142 AUDIT REPORT 29-04-2016

16.02.15 20 81,Vol-IX do

19.02.15 20 85,Vol-IX do

24.02.15 20 91,Vol-IX do

24.02.15 20 1 91,Vol-IX do

28.02.15 20 97,Vol-IX do

Total 920 19

Total HSD Oil 920ltrs X@ Rs 62.50=Rs.57,500 /-

Total Mobil 19 ltrsX @Rs.270/- = Rs.5130/-

Vehicle No. OR 15 R 4805

115.04.14 20 30,Vol-VII Tinku

217.04.14 10 32,Vol-VII do

321.04.14 30 34,Vol-VII do

425.04.14 10 36,Vol-VII do

526.04.14 30 37,Vol-VII do

630.04.14 10 40,Vol-VII do

705.05.14 45 43,Vol-VII Chandramani Munda

809.05.14 20 47,Vol-VII Tinku

13.05.14 30 51,Vol-VII Tinku

14.05.14 20 52,Vol-VII Tinku

16.05.14 30 53,Vol-VII Tinku

20.05.14 30 57,Vol-VII Tinku

16.05.14 30 53,Vol-VII Tinku

22.05.14 20 59,Vol-VII Tinku

24.05.14 40 61,Vol-VII Tinku

27.05.14 20 64,Vol-VII Tinku

30.05.14 30 66,Vol-VII Tinku

01.06.14 30 68,Vol-VII Tinku

02.06.14 30 69,Vol-VII Tinku

69 / 142 AUDIT REPORT 29-04-2016

Total 485

Total HSD Oil 485ltrs X@ Rs 62.50=Rs.30,312 /-

Vehicle No. OR 15 S 3237

117.04.14 10 31,Vol-VII Raja

218.04.14 10 32,Vol-VII do

323.04.14 10 35,Vol-VII do

424.04.14 10 35,Vol-VII do

526.04.14 15 37,Vol-VII do

627.04.14 5 37,Vol-VII do

Total 60

Total HSD Oil 60ltrs X@ Rs 62.50=Rs.3750 /-

Vehicle No. OR 15 M 3125

117.04.14 34 31,Vol-VII Khorod Seth

218.04.14 51 32,Vol-VII do

319.04.14 34 33,Vol-VII do

420.04.14 51 33,Vol-VII do

521.04.14 34 33,Vol-VII do

622.04.14 34 34,Vol-VII do

725.04.14 34 36,Vol-VII do

826.04.14 34 37,Vol-VII do

928.04.14 17 38,Vol-VII do

1029.04.14 34 38,Vol-VII do

1130.04.14 51 39,Vol-VII do

1202.05.14 34 41,Vol-VII do

1303.05.14 34 41,Vol-VII do

1404.05.14 34 42,Vol-VII do

1505.05.14 51 43,Vol-VII do

1606.05.14 34 44,Vol-VII do

70 / 142 AUDIT REPORT 29-04-2016

1707.05.14 34 45,Vol-VII do

1808.05.14 17 46,Vol-VII do

1909.05.14 51 47,Vol-VII do

12.05.14 17 49,Vol-VII do

13.05.14 34 50,Vol-VII do

14.05.14 51 51,Vol-VII do

15.05.14 34 52,Vol-VII do

16.05.14 34 53,Vol-VII do

17.05.14 51 54,Vol-VII do

19.05.14 34 55,Vol-VII do

20.05.14 17 56,Vol-VII do

21.05.14 51 57,58 Vol-VII do

22.05.14 85 58,59 Vol-VII do

23.05.14 85 59,60 Vol-VII do

24.05.14 68 61 Vol-VII do

25.05.14 68 61,62 Vol-VII do

26.05.14 68 62,Vol-VII do

27.05.14 68 64,Vol-VII do

28.05.14 34 64,Vol-VII do

29.05.14 34 65,Vol-VII do

30.05.14 34 55,Vol-VII do

Total 1564 0

Total HSD Oil 1564 ltrs X@ Rs 62.50=Rs.97,750 /-

Cess poll

123.05.14 6 60, Vol-VII Sunil Kalet

27.06.14 6 92, Vol-VII Sunil Kalet

07.08.14 6 27,Vol-VIII Sunil Kalet

23.08.14 6 39,Vol-VIII Sunil Kalet

71 / 142 AUDIT REPORT 29-04-2016

25.08.14 6 60,Vol-VIII Sunil Kalet

16.10.14 1/2 kg 72,Vol-VIII Sunil Kalet Grease

18.10.14 6 74,Vol-VIII Sunil Kalet

28.10.14 6 80,Vol-VIII Sunil Kalet

22.11.14 6 94,Vol-VIII Sunil Kalet

24.11.14 6 95,Vol-VIII Sunil Kalet

17.12.14 6 11,Vol-IX do

08.01.15 6 39,Vol-IX do

18.02.15 6 83,Vol-IX do

24.02.15 6 91,Vol-IX do

19.03.15 6 22,Vol-IX do

25.03.15 6 32,Vol-IX do

Total 901/2 kg Grease

Total HSD Oil 90 ltrs X@ Rs 62.50=Rs.5625 /-

Total Grease 1/2kgX @Rs./- = Rs./-

Vehicle No. OR 15 F 8488

128.05.14 20 2 21/2 Lt 65, Vol-VII Anil Pujari

213.06.14 20 79,Vol-VII Prem Mahanand

Total 40 2

Total HSD Oil 40 ltrs X@ Rs 62.50=Rs.2500 /-

Total Mobil 02 ltrsX @Rs.270/- = Rs.540/-

Vehicle No. OR 15 J 1019

121.06.14 10 86,Vol-VII RAJA

23.06.14 10 88,Vol-VII RAJA

24.06.14 10 89,Vol-VII RAJA

25.06.14 5 90,Vol-VII RAJA

72 / 142 AUDIT REPORT 29-04-2016

26.06.14 15 91,Vol-VII RAJA

27.06.14 15 92,Vol-VII RAJA

28.06.14 10 1 93,Vol-VII RAJA

01.07.14 10 95,Vol-VII RAJA

02.07.14 10 96,Vol-VII RAJA

03.07.14 10 97,Vol-VII RAJA

04.07.14 10 98,Vol-VII RAJA

05.07.14 10 99,Vol-VII RAJA

07.07.14 10 02,Vol-VIII RAJA

08.07.14 10 03,Vol-VIII RAJA

09.07.14 10 04,Vol-VIII RAJA

11.07.14 10 06,Vol-VIII RAJA

14.07.14 10 1 08,Vol-VIII RAJA

15.07.14 10 09,Vol-VIII RAJA

16.07.14 10 10,Vol-VIII RAJA

17.07.14 10 11,Vol-VIII RAJA

18.07.14 10 11,Vol-VIII RAJA

19.07.14 10 12,Vol-VIII RAJA

21.07.14 10 14,Vol-VIII RAJA

22.07.14 10 14,Vol-VIII RAJA

23.07.14 10 15,Vol-VIII RAJA

24.07.14 10 16,Vol-VIII RAJA

25.07.14 10 17,Vol-VIII RAJA

26.07.14 10 18,Vol-VIII RAJA

28.07.14 10 19,Vol-VIII RAJA

29.07.14 10 19,Vol-VIII RAJA

30.07.14 10 20,Vol-VIII RAJA

31.07.14 10 21,Vol-VIII RAJA

73 / 142 AUDIT REPORT 29-04-2016

01.08.14 10 22,Vol-VIII RAJA

02.08.14 10 23,Vol-VIII RAJA

04.08.14 10 24,Vol-VIII RAJA

06.08.14 10 25,Vol-VIII RAJA

07.08.14 10 26,Vol-VIII RAJA

08.08.14 10 27,Vol-VIII RAJA

09.08.14 10 28,Vol-VIII RAJA

11.08.14 10 29,Vol-VIII RAJA

12.08.14 10 31,Vol-VIII RAJA

13.08.14 10 31,Vol-VIII RAJA

16.08.14 10 33,Vol-VIII RAJA

20.08.14 10 36,Vol-VIII RAJA

21.08.14 10 1 37,Vol-VIII RAJA

22.08.14 10 38,Vol-VIII RAJA

23.08.14 10 38,Vol-VIII RAJA

27.08.14 10 41,Vol-VIII RAJA

28.08.14 10 42,Vol-VIII RAJA

29.08.14 10 42,Vol-VIII RAJA

01.09.14 10 44,Vol-VIII RAJA

02.09.14 10 44,Vol-VIII RAJA

03.09.14 10 45,Vol-VIII RAJA

05.09.14 10 46,Vol-VIII RAJA

09.09.14 10 48,Vol-VIII RAJA

10.09.14 10 49,Vol-VIII RAJA

11.09.14 10 50,Vol-VIII RAJA

12.09.14 10 51,Vol-VIII RAJA

13.09.14 10 51,Vol-VIII RAJA

15.09.14 10 52,Vol-VIII RAJA

74 / 142 AUDIT REPORT 29-04-2016

16.09.14 10 53,Vol-VIII RAJA

18.09.14 10 55,Vol-VIII RAJA

19.09.14 10 55,Vol-VIII RAJA

20.09.14 10 56,Vol-VIII RAJA

22.09.14 10 57,Vol-VIII RAJA

23.09.14 10 58,Vol-VIII RAJA

24.09.14 10 58,Vol-VIII RAJA

25.09.14 10 59,Vol-VIII RAJA

26.09.14 10 60,Vol-VIII RAJA

29.09.14 10 62,Vol-VIII RAJA

30.09.14 10 63,Vol-VIII RAJA

07.10.14 10 66,Vol-VIII RAJA

08.10.14 10 66,Vol-VIII RAJA

09.10.14 10 67,Vol-VIII RAJA

10.10.14 10 68,Vol-VIII RAJA

11.10.14 10 69,Vol-VIII RAJA

30.10.14 10 82,Vol-VIII RAJA

31.10.14 10 82,Vol-VIII RAJA

01.11.14 10 83,Vol-VIII RAJA

04.11.14 10 84,Vol-VIII RAJA

05.11.14 20 84,85Vol-VIII RAJA

07.11.14 10 85,Vol-VIII RAJA

08.11.14 10 86,Vol-VIII RAJA

10.11.14 10 86,Vol-VIII RAJA

12.11.14 10 2 87,Vol-VIII RAJA

13.11.14 10 88,Vol-VIII RAJA

14.11.14 10 89,Vol-VIII RAJA

15.11.14 10 89,Vol-VIII RAJA

75 / 142 AUDIT REPORT 29-04-2016

17.11.14 10 90,Vol-VIII RAJA

18.11.14 10 91,Vol-VIII RAJA

19.11.14 10 92,Vol-VIII RAJA

21.11.14 10 93,Vol-VIII RAJA

25.11.14 5 95,Vol-VIII RAJA

27.11.14 10 97,Vol-VIII RAJA

29.11.14 10 98,Vol-VIII RAJA

01.12.14 10 98,Vol-VIII RAJA

02.12.14 10 99,Vol-VIII RAJA

03.12.14 10 99,Vol-VIII RAJA

05.12.14 10 2,Vol-IX RAJA

06.12.14 10 3,Vol-IX RAJA

08.12.14 10 4,Vol-IX RAJA

09.12.14 10 5,Vol-IX RAJA

11.12.14 10 6,Vol-IX RAJA

12.12.14 20 7,Vol-IX RAJA

13.12.14 10 8,Vol-IX RAJA

14.12.14 10 9,Vol-IX RAJA

15.12.14 10 9,Vol-IX RAJA

16.12.14 20 10,11,Vol-IX RAJA

18.12.14 20 12,13,Vol-IX RAJA

19.12.14 15 14,15,Vol-IX RAJA

20.12.14 20 15,16,Vol-IX RAJA

24.12.14 25 21,22,Vol-IX RAJA

25.12.14 15 24,Vol-IX RAJA

27.12.14 10 26,Vol-IX RAJA

28.12.14 10 27,Vol-IX RAJA

29.12.14 25 27,28Vol-IX RAJA

76 / 142 AUDIT REPORT 29-04-2016

30.12.14 15 30,Vol-IX RAJA

01.01.15 10 32,Vol-IX RAJA

02.01.15 10 32,Vol-IX RAJA

03.01.15 10 33,Vol-IX RAJA

06.01.15 10 36,Vol-IX RAJA

07.01.15 10 37,Vol-IX RAJA

08.01.15 10 38,Vol-IX RAJA

09.01.15 10 39,Vol-IX RAJA

10.01.15 10 41,Vol-IX RAJA

12.01.15 10 42,Vol-IX RAJA

13.01.15 10 43,Vol-IX RAJA

14.01.15 10 45,Vol-IX RAJA

16.01.15 10 48,Vol-IX RAJA

20.01.15 10 52,Vol-IX RAJA

23.01.15 10 56,Vol-IX RAJA

30.01.15 10 63,Vol-IX RAJA

31.01.15 10 64,Vol-IX RAJA

02.02.15 10 65,Vol-IX RAJA

03.02.15 10 66,Vol-IX RAJA

04.02.15 10 68,Vol-IX RAJA

05.02.15 10 69,Vol-IX RAJA

06.02.15 10 70,Vol-IX RAJA

07.02.15 10 72,Vol-IX RAJA

12.02.15 10 76,Vol-IX RAJA

13.02.15 5 77,Vol-IX RAJA

14.02.15 5 79,Vol-IX RAJA

16.02.15 10 80,Vol-IX RAJA

18.02.15 10 82,Vol-IX RAJA

77 / 142 AUDIT REPORT 29-04-2016

19.02.15 10 84,Vol-IX RAJA

20.02.15 10 85,Vol-IX RAJA

24.02.15 10 90,Vol-IX RAJA

25.02.15 10 92,Vol-IX RAJA

26.02.15 10 93,Vol-IX RAJA

27.02.15 10 95,Vol-IX RAJA

28.02.15 10 96,Vol-IX RAJA

02.03.15 10 98,Vol-IX RAJA

03.03.15 10 100,Vol-IX RAJA

05.03.15 10 4,Vol-X RAJA

11.03.15 10 10,Vol-X RAJA

16.03.15 10 17,Vol-X RAJA

17.03.15 5 19,Vol-X RAJA

18.03.15 5 20,Vol-X RAJA

19.03.15 5 22,Vol-X RAJA

21.03.15 10 26,Vol-X RAJA

23.03.15 5 27,Vol-X RAJA

24.03.15 10 29,Vol-X RAJA

28.03.15 10 36,Vol-X RAJA

30.03.15 10 38,Vol-X RAJA

Total 1705 5

Total HSD Oil 1705 ltrs X@ Rs 62.50=Rs.1,06,562 /-

Total Mobil 05 ltrsX @Rs.270/- = Rs.1350/-

Vehicle No. OR 15 G 5795

121.06.14 10 86,Vol-VII Suru Babu

23.06.14 10 88,Vol-VII Suru Babu

24.06.14 10 89,Vol-VII Suru Babu

26.06.14 5 91,Vol-VII Suru Babu

78 / 142 AUDIT REPORT 29-04-2016

27.06.14 10 92,Vol-VII Suru Babu

28.06.15 10 93,Vol-VII Suru Babu

02.07.14 10 96,Vol-VII Suru Babu

03.07.14 10 97,Vol-VII Suru Babu

04.07.14 10 99,Vol-VII Suru Babu

05.07.14 10 99,Vol-VII Suru Babu

12.07.14 10 7,Vol-VIII Suru Babu

14.07.14 10 8,Vol-VIII Suru Babu

15.07.14 10 9,Vol-VIII Suru Babu

16.07.14 10 10,Vol-VIII Suru Babu

17.07.14 10 11,Vol-VIII Suru Babu

18.07.14 10 11,Vol-VIII Suru Babu

19.07.14 10 13,Vol-VIII Suru Babu

21.07.14 10 14,Vol-VIII Suru Babu

22.07.14 10 14,Vol-VIII Suru Babu

23.07.14 10 15,Vol-VIII Suru Babu

24.07.14 10 16,Vol-VIII Suru Babu

25.07.14 10 17,Vol-VIII Suru Babu

26.07.14 10 18,Vol-VIII Suru Babu

27.07.14 10 18,Vol-VIII Suru Babu

29.07.14 10 19,Vol-VIII Suru Babu

30.07.14 10 20,Vol-VIII Suru Babu

31.07.14 10 21,Vol-VIII Suru Babu

01.08.14 10 22,Vol-VIII Suru Babu

02.08.14 10 23,Vol-VIII Suru Babu

04.08.14 10 24,Vol-VIII Pramod patel

06.08.14 20 25,26Vol-VIII Suru Babu

07.08.14 10 26,Vol-VIII Suru Babu

79 / 142 AUDIT REPORT 29-04-2016

08.08.14 10 27,Vol-VIII Suru Babu

09.08.14 10 28,Vol-VIII Suru Babu

11.08.14 10 29,Vol-VIII Suru Babu

12.08.14 10 31,Vol-VIII Suru Babu

16.08.14 10 33,Vol-VIII Suru Babu

18.08.14 10 35,Vol-VIII Suru Babu

22.08.14 10 38,Vol-VIII Suru Babu

23.08.14 10 38,Vol-VIII Suru Babu

25.08.14 10 40,Vol-VIII Suru Babu

27.08.14 10 41,Vol-VIII Suru Babu

28.08.14 10 42,Vol-VIII Suru Babu

03.09.14 10 45,Vol-VIII Suru Babu

10.09.14 10 49,Vol-VIII Suru Babu

11.09.14 10 50,Vol-VIII Suru Babu

13.09.14 10 51,Vol-VIII Suru Babu

23.09.14 10 58,Vol-VIII Suru Babu

24.09.14 10 58,Vol-VIII Suru Babu

25.09.14 10 59,Vol-VIII Suru Babu

26.09.14 10 60,Vol-VIII Suru Babu

27.09.14 10 61,Vol-VIII Suru Babu

16.10.14 10 72,Vol-VIII Jaglaw Suren

17.10.14 10 73,Vol-VIII Jaglaw Suren

18.10.14 10 74,Vol-VIII Jaglaw Suren

19.10.14 10 75,Vol-VIII Jaglaw Suren

20.10.14 10 75,Vol-VIII Jaglaw Suren

22.10.14 10 77,Vol-VIII Jaglaw Suren

23.10.14 10 77,Vol-VIII Jaglaw Suren

31.10.14 10 82,Vol-VIII Jaglaw Suren

80 / 142 AUDIT REPORT 29-04-2016

05.11.14 10 84,Vol-VIII Jaglaw Suren

07.11.14 10 85,Vol-VIII Jaglaw Suren

08.11.14 10 86,Vol-VIII Jaglaw Suren

10.11.14 10 86,Vol-VIII Jaglaw Suren

12.11.14 10 87,Vol-VIII Jaglaw Suren

13.11.14 10 88,Vol-VIII Jaglaw Suren

14.11.14 5 89,Vol-VIII Jaglaw Suren

15.11.14 10 89,Vol-VIII Jaglaw Suren

17.11.14 10 90,Vol-VIII Jaglaw Suren

18.11.14 10 91,Vol-VIII Jaglaw Suren

19.11.14 10 92,Vol-VIII Jaglaw Suren

24.11.14 10 95,Vol-VIII Jaglaw Suren

25.11.14 10 95,Vol-VIII Jaglaw Suren

26.11.14 10 96,Vol-VIII Jaglaw Suren

27.11.14 10 97,Vol-VIII Jaglaw Suren

28.11.14 10 97,Vol-VIII Jaglaw Suren

29.11.14 10 98,Vol-VIII Jaglaw Suren

01.12.14 10 98,Vol-VIII Jaglaw Suren

03.12.14 10 99,Vol-VIII Jaglaw Suren

05.12.14 15 2,3 Vol-IX Jaglaw Suren

06.12.14 10 3,Vol-IX Jaglaw Suren

08.12.14 10 4,Vol-IX Jaglaw Suren

09.12.14 10 4,Vol-IX Jaglaw Suren

10.12.14 10 5,Vol-IX Jaglaw Suren

11.12.14 10 6,Vol-IX Jaglaw Suren

12.12.14 15 7,Vol-IX Jaglaw Suren

13.12.14 20 8,Vol-IX Jaglaw Suren

15.12.14 10 10,Vol-IX Jaglaw Suren

81 / 142 AUDIT REPORT 29-04-2016

16.12.14 10 10,Vol-IX Jaglaw Suren

17.12.14 10 11,Vol-IX Jaglaw Suren

18.12.14 10 12,Vol-IX Jaglaw Suren

19.12.14 10 13,Vol-IX Jaglaw Suren

20.12.14 25 16,Vol-IX Jaglaw Suren

25.12.14 10 23,Vol-IX Jaglaw Suren

26.12.14 10 25,Vol-IX Jaglaw Suren

27.12.14 10 26,Vol-IX Jaglaw Suren

30.12.14 5 29,Vol-IX Jaglaw Suren

05.01.15 10 35,Vol-IX Jaglaw Suren

07.01.15 10 37,Vol-IX Jaglaw Suren

08.01.15 10 38,Vol-IX Jaglaw Suren

09.01.15 10 40,Vol-IX Jaglaw Suren

10.01.15 5 2 41,Vol-IX Jaglaw Suren

12.01.15 10 42,Vol-IX Jaglaw Suren

13.01.15 10 43,Vol-IX Jaglaw Suren

14.01.15 10 45,Vol-IX Jaglaw Suren

15.01.15 10 46,Vol-IX Jaglaw Suren

16.01.15 10 48,Vol-IX Jaglaw Suren

19.01.15 10 51,Vol-IX Jaglaw Suren

20.01.15 10 52,Vol-IX Jaglaw Suren

22.01.15 10 55,Vol-IX Jaglaw Suren

23.01.15 10 55,Vol-IX Jaglaw Suren

02.02.15 10 65,Vol-IX Jaglaw Suren

03.02.15 10 66,Vol-IX Jaglaw Suren

04.02.15 10 68,Vol-IX Jaglaw Suren

05.02.15 10 69,Vol-IX Jaglaw Suren

06.02.15 10 70,Vol-IX Jaglaw Suren

82 / 142 AUDIT REPORT 29-04-2016

07.02.15 10 72,Vol-IX Jaglaw Suren

11.02.15 10 75,Vol-IX Jaglaw Suren

12.02.15 10 76,Vol-IX Jaglaw Suren

13.02.15 10 1 77,Vol-IX Jaglaw Suren

16.02.15 10 80,Vol-IX Jaglaw Suren

17.02.15 10 81,Vol-IX Jaglaw Suren

19.02.15 10 84,Vol-IX Jaglaw Suren

21.02.15 10 87,Vol-IX Jaglaw Suren

23.02.15 10 89,Vol-IX Jaglaw Suren

24.02.15 10 90,Vol-IX Jaglaw Suren

25.02.15 10 90,Vol-IX Jaglaw Suren

26.02.15 10 94,Vol-IX Jaglaw Suren

03.03.15 10 100,Vol-IX Jaglaw Suren

04.03.15 10 2,Vol-X do

05.03.15 10 4,Vol-X do

09.03.15 10 7,Vol-X do

10.03.15 10 9,Vol-X do

11.03.15 10 10,Vol-X do

13.03.15 10 1 13,Vol-X do

14.03.15 10 15,Vol-X do

16.03.15 10 17,Vol-X do

18.03.15 10 20,Vol-X do

20.03.15 10 24,Vol-X do

21.03.15 5 25,Vol-X do

23.03.15 10 28,Vol-X do

24.03.15 10 30,Vol-X do

25.03.15 10 31,Vol-X do

26.03.15 10 32,Vol-X do

83 / 142 AUDIT REPORT 29-04-2016

27.03.15 10 34,Vol-X do

Total 1470 4

Total HSD Oil 1470ltrs X@ Rs 62.50=Rs.91,875 /-

Total Mobil 04 ltrsX @Rs.270/- = Rs.1080/-

Vehicle No. OR 15 P 7166

104.07.14 34 99,Vol-VII Sakir mirza

205.07.14 34 100,Vol-VII Bikram Munda

06.07.14 24 100,Vol-VII Bikram Munda

07.07.14 34 2, Vol-VIII Bikram Munda

08.07.14 34 3, Vol-VIII Bikram Munda

09.07.14 34 4, Vol-VIII Bikram Munda

10.07.14 34 5, Vol-VIII Bikram Munda

11.07.14 58 6, Vol-VIII Bikram Munda

12.07.14 34 7, Vol-VIII Bikram Munda

13.07.14 17 8, Vol-VIII Bikram Munda

14.07.14 34 8, Vol-VIII Bikram Munda

15.07.14 34 9, Vol-VIII Bikram Munda

16.07.14 34 10, Vol-VIII Bikram Munda

17.07.14 34 11, Vol-VIII Bikram Munda

18.07.14 34 12, Vol-VIII Bikram Munda

19.07.14 34 13, Vol-VIII Bikram Munda

20.07.14 34 13, Vol-VIII Bikram Munda

21.07.14 34 14, Vol-VIII Bikram Munda

22.07.14 34 15, Vol-VIII Bikram Munda

23.07.14 34 15, Vol-VIII Bikram Munda

24.07.14 34 16, Vol-VIII Bikram Munda

25.07.14 34 17, Vol-VIII Bikram Munda

84 / 142 AUDIT REPORT 29-04-2016

26.07.14 34 18, Vol-VIII Bikram Munda

28.07.14 34 19, Vol-VIII Sakir mirza

29.07.14 34 20, Vol-VIII Ashok Munda

30.07.14 34 21, Vol-VIII Ashok Munda

31.07.14 34 21, Vol-VIII Monoj Munda

01.08.14 34 22, Vol-VIII Bikram Munda

02.08.14 34 23, Vol-VIII Monoj Munda

04.08.14 34 24, Vol-VIII Monoj Munda

06.08.14 34 26, Vol-VIII Ashok Munda

07.08.14 34 26, Vol-VIII Ashok Munda

08.08.14 17 28, Vol-VIII Ashok Munda

09.08.14 34 28, Vol-VIII Raju Munda

11.08.14 34 30, Vol-VIII Ashok Munda

12.08.14 34 31, Vol-VIII Ashok Munda

13.08.14 34 32, Vol-VIII Ashok Munda

14.08.14 34 32, Vol-VIII Ashok Munda

16.08.14 34 33, Vol-VIII Ashok Munda

17.08.14 34 34, Vol-VIII Raju Munda

19.08.14 34 35,Vol-VIII Raju Munda

20.08.14 34 36,Vol-VIII Krishna Munda

21.08.14 34 37,Vol-VIII Krishna Munda

22.08.14 34 38,Vol-VIII Krishna Munda

23.08.14 34 39,Vol-VIII Krishna Munda

25.08.14 34 40,Vol-VIII Krishna Munda

27.08.14 34 41,Vol-VIII Krishna Munda

28.08.14 34 42,Vol-VIII Krishna Munda

29.08.14 34 42,Vol-VIII Krishna Munda

01.09.14 34 44,Vol-VIII Monoj Munda

85 / 142 AUDIT REPORT 29-04-2016

03.09.14 34 45,Vol-VIII Krishna Munda

05.09.14 34 46,Vol-VIII Krishna Munda

06.09.14 34 47,Vol-VIII Krishna Munda

08.09.14 34 48,Vol-VIII Krishna Munda

09.09.14 34 48,Vol-VIII Krishna Munda

10.09.14 34 49,Vol-VIII Krishna Munda

11.09.14 34 50,Vol-VIII Krishna Munda

12.09.14 34 51,Vol-VIII Krishna Munda

13.09.14 34 51,Vol-VIII Krishna Munda

14.09.14 34 52,Vol-VIII Krishna Munda

15.09.14 34 53,Vol-VIII Sanjay Munda

16.09.14 34 54,Vol-VIII Sanjay Munda

19.09.14 34 56,Vol-VIII Sanjay Munda

20.09.14 34 56,Vol-VIII Sakir mirza

21.09.14 34 57,Vol-VIII Sakir mirza

24.09.14 34 59,Vol-VIII Sakir mirza

25.09.14 34 60,Vol-VIII Sakir mirza

26.09.14 34 60,Vol-VIII Sakir mirza

27.09.14 34 61,Vol-VIII Sakir mirza

30.09.14 34 63,Vol-VIII Sakir mirza

01.10.14 34 64,Vol-VIII Sakir mirza

03.10.14 17 65,Vol-VIII Sakir mirza

06.10.14 34 65,Vol-VIII Sakir mirza

07.10.14 34 66,Vol-VIII Sakir mirza

08.10.14 34 66,Vol-VIII Sakir mirza

09.10.14 34 67,Vol-VIII Sakir mirza

10.10.14 34 68,Vol-VIII Sakir mirza

11.10.14 64 2 69,Vol-VIII Sakir mirza

86 / 142 AUDIT REPORT 29-04-2016

12.10.14 34 69,Vol-VIII Sakir mirza

13.10.14 34 70,Vol-VIII Sakir mirza

14.10.14 34 71,Vol-VIII Sakir mirza

15.10.14 34 71,Vol-VIII Sakir mirza

18.10.14 34 74,Vol-VIII Sakir mirza

19.10.14 20 75,Vol-VIII Sakir mirza

20.10.14 34 75,Vol-VIII Sakir mirza

23.10.14 34 77,Vol-VIII Sakir mirza

24.10.14 34 78,Vol-VIII Sakir mirza

25.10.14 34 78,Vol-VIII Sakir mirza

27.10.14 34 79,Vol-VIII Sakir mirza

28.10.14 34 80,Vol-VIII Sakir mirza

30.10.14 17 81,Vol-VIII Sakir mirza

Total 3056 2

Total HSD Oil 3056 ltrs X@ Rs 62.50=Rs.1,91,000 /-

Total Mobil 02 ltrsX @Rs.270/- = Rs.540/-

Vehicle No. OR 15 M 8043

30.07.14 10 20,Vol-VIII Srawan ku. Tandia

31.07.14 10 21,Vol-VIII Srawan ku. Tandia

01.08.14 20 22,Vol-VIII Srawan ku. Tandia

02.08.14 20 22,Vol-VIII Srawan ku. Tandia

04.08.14 20 24,Vol-VIII Srawan ku. Tandia

05.08.14 20 25,Vol-VIII Srawan ku. Tandia

06.08.14 15 26,Vol-VIII Srawan ku. Tandia

07.08.14 15 26,Vol-VIII Srawan ku. Tandia

08.08.14 15 27,Vol-VIII Srawan ku. Tandia

09.08.14 30 28,29Vol-VIII Srawan ku. Tandia

11.08.14 15 30,Vol-VIII Srawan ku. Tandia

87 / 142 AUDIT REPORT 29-04-2016

12.08.14 10 31,Vol-VIII Srawan ku. Tandia

13.08.14 10 31,Vol-VIII Srawan ku. Tandia

14.08.14 10 2 32,Vol-VIII Srawan ku. Tandia

16.08.14 10 33,Vol-VIII Srawan ku. Tandia

18.08.14 10 35,Vol-VIII Srawan ku. Tandia

19.08.14 10 35,Vol-VIII Srawan ku. Tandia

20.08.14 15 36,Vol-VIII Srawan ku. Tandia

21.08.14 10 37,Vol-VIII Srawan ku. Tandia

22.08.14 10 37,Vol-VIII Srawan ku. Tandia

23.08.14 10 38,Vol-VIII Srawan ku. Tandia

25.08.14 10 40,Vol-VIII Srawan ku. Tandia

27.08.14 10 41,Vol-VIII Srawan ku. Tandia

28.08.14 10 41,Vol-VIII Srawan ku. Tandia

29.08.14 10 42,Vol-VIII Srawan ku. Tandia

01.09.14 10 43,Vol-VIII Srawan ku. Tandia

02.09.14 10 44,Vol-VIII Srawan ku. Tandia

03.09.14 10 45,Vol-VIII Srawan ku. Tandia

08.09.14 10 47,Vol-VIII Srawan ku. Tandia

09.09.14 10 48,Vol-VIII Srawan ku. Tandia

10.09.14 10 49,Vol-VIII Srawan ku. Tandia

11.09.14 10 50,Vol-VIII Srawan ku. Tandia

12.09.14 10 50,Vol-VIII Srawan ku. Tandia

13.09.14 10 52,Vol-VIII Srawan ku. Tandia

15.09.14 10 53,Vol-VIII Srawan ku. Tandia

16.09.14 10 2 53,Vol-VIII Srawan ku. Tandia

18.09.14 10 55,Vol-VIII Srawan ku. Tandia

19.09.14 10 55,Vol-VIII Srawan ku. Tandia

20.09.14 10 56,Vol-VIII Srawan ku. Tandia

88 / 142 AUDIT REPORT 29-04-2016

22.09.14 10 57,Vol-VIII Srawan ku. Tandia

23.09.14 10 58,Vol-VIII Srawan ku. Tandia

24.09.14 10 58,Vol-VIII Srawan ku. Tandia

25.09.14 10 59,Vol-VIII Srawan ku. Tandia

26.09.14 10 60,Vol-VIII Srawan ku. Tandia

27.09.14 10 61,Vol-VIII Srawan ku. Tandia

28.09.14 10 61,Vol-VIII Srawan ku. Tandia

29.09.14 10 62,Vol-VIII Srawan ku. Tandia

30.09.14 10 63,Vol-VIII Srawan ku. Tandia

01.10.14 10 5 63,Vol-VIII Srawan ku. Tandia

02.10.14 10 64,Vol-VIII Srawan ku. Tandia

03.10.14 10 65,Vol-VIII Srawan ku. Tandia

06.10.14 10 65,Vol-VIII Srawan ku. Tandia

07.10.14 10 65,Vol-VIII Srawan ku. Tandia

08.10.14 10 66,Vol-VIII Srawan ku. Tandia

09.10.14 10 67,Vol-VIII Srawan ku. Tandia

10.10.14 10 68,Vol-VIII Srawan ku. Tandia

11.10.14 10 68,Vol-VIII Srawan ku. Tandia

12.10.14 10 69,Vol-VIII Srawan ku. Tandia

13.10.14 10 70,Vol-VIII Srawan ku. Tandia

14.10.14 10 71,Vol-VIII Srawan ku. Tandia

16.10.14 10 72,Vol-VIII Srawan ku. Tandia

17.10.14 10 73,Vol-VIII Srawan ku. Tandia

18.10.14 10 74,Vol-VIII Srawan ku. Tandia

19.10.14 10 74,Vol-VIII Srawan ku. Tandia

20.10.14 10 75,Vol-VIII Srawan ku. Tandia

21.10.14 10 76,Vol-VIII Srawan ku. Tandia

22.10.14 10 76,Vol-VIII Srawan ku. Tandia

89 / 142 AUDIT REPORT 29-04-2016

23.10.14 10 77,Vol-VIII Srawan ku. Tandia

24.10.14 10 78,Vol-VIII Srawan ku. Tandia

25.10.14 10 78,Vol-VIII Srawan ku. Tandia

26.10.14 10 79,Vol-VIII Srawan ku. Tandia

27.10.14 10 79,Vol-VIII Srawan ku. Tandia

28.10.14 10 80,Vol-VIII Srawan ku. Tandia

29.10.14 10 81,Vol-VIII Srawan ku. Tandia

30.10.14 10 82,Vol-VIII Srawan ku. Tandia

31.10.14 10 82,Vol-VIII Srawan ku. Tandia

01.11.14 10 83,Vol-VIII Srawan ku. Tandia

04.11.14 10 84,Vol-VIII Srawan ku. Tandia

05.11.14 10 84,Vol-VIII Srawan ku. Tandia

07.11.14 10 85,Vol-VIII Srawan ku. Tandia

08.11.14 10 86,Vol-VIII Srawan ku. Tandia

10.11.14 10 86,Vol-VIII Srawan ku. Tandia

12.11.14 10 87,Vol-VIII Srawan ku. Tandia

13.11.14 10 88,Vol-VIII Srawan ku. Tandia

14.11.14 10 89,Vol-VIII Srawan ku. Tandia

15.11.14 10 89,Vol-VIII Srawan ku. Tandia

16.11.14 10 90,Vol-VIII Srawan ku. Tandia

08.12.14 10 4,Vol-IX Srawan ku. Tandia

09.12.14 10 4,Vol-IX Srawan ku. Tandia

10.12.14 10 5,Vol-IX Srawan ku. Tandia

13.12.14 10 8,Vol-IX Srawan ku. Tandia

15.12.14 10 9,Vol-IX do

16.12.14 10 10,Vol-IX do

Total 1015 4

Total HSD Oil 1015 ltrs X@ Rs 62.50=Rs.63,438 /-

90 / 142 AUDIT REPORT 29-04-2016

Total Mobil 04 ltrsX @Rs.270/- = Rs.1080/-

Vehicle No. OR 15 L 2997

01.08.14 10 22,Vol-VIII Sanjay Haripal

08.08.14 10 27,Vol-VIII Sanjay Haripal

09.08.14 10 28,Vol-VIII Sanjay Haripal

11.08.14 10 29,Vol-VIII Sanjay Haripal

13.08.14 10 31,Vol-VIII Sanjay Haripal

14.08.14 10 32,Vol-VIII Sanjay Haripal

25.08.14 10 39,Vol-VIII Sanjay Haripal

27.08.14 10 40,Vol-VIII Sanjay Haripal

05.09.14 10 46,Vol-VIII Sanjay Haripal

12.09.14 10 51,Vol-VIII Sanjay Haripal

13.09.14 10 51,Vol-VIII Sanjay Haripal

19.09.14 10 55,Vol-VIII Sanjay Haripal

20.09.14 10 56,Vol-VIII Sanjay Haripal

23.09.14 10 58,Vol-VIII Sanjay Haripal

23.09.14 10 58,Vol-VIII Sanjay Haripal

Total 150

Total HSD Oil 150 ltrs X@ Rs 62.50=Rs.9375 /-

Vehicle No. OR 15 S 0153

01.08.14 35 22,Vol-VIII Biranchi Na. Pradhan

02.08.14 35 23,Vol-VIII Ranjit ku. Sahu

03.08.14 48 24,Vol-VIII Biranchi Na. Pradhan

04.08.14 35 24,Vol-VIII Biranchi Na. Pradhan

05.08.14 21 25,Vol-VIII Biranchi Na. Pradhan

06.08.14 35 26,Vol-VIII Biranchi Na. Pradhan

09.08.14 49 28,Vol-VIII Ranjit ku. Sahu

11.08.14 35 30,Vol-VIII Ranjit ku. Sahu

91 / 142 AUDIT REPORT 29-04-2016

12.08.14 35 30,Vol-VIII Ranjit ku. Sahu

13.08.14 35 31,Vol-VIII Ranjit ku. Sahu

14.08.14 35 32,Vol-VIII Biranchi Na. Pradhan

16.08.14 35 33,Vol-VIII Biranchi Na. Pradhan

18.08.14 35 34,Vol-VIII Biranchi Na. Pradhan

19.08.14 35 35,Vol-VIII Biranchi Na. Pradhan

20.08.14 35 36,Vol-VIII Biranchi Na. Pradhan

21.08.14 35 37,Vol-VIII Biranchi Na. Pradhan

22.08.14 14 38,Vol-VIII Biranchi Na. Pradhan

23.08.14 35 38,Vol-VIII Biranchi Na. Pradhan

24.08.14 35 39,Vol-VIII Biranchi Na. Pradhan

25.08.14 35 40,Vol-VIII Biranchi Na. Pradhan

27.08.14 35 41,Vol-VIII Biranchi Na. Pradhan

28.08.14 35 41,Vol-VIII Biranchi Na. Pradhan

29.08.14 35 42,Vol-VIII Biranchi Na. Pradhan

30.08.14 35 43,Vol-VIII Biranchi Na. Pradhan

01.09.14 10 44,Vol-VIII Biranchi Na. Pradhan

02.09.14 35 44,Vol-VIII Biranchi Na. Pradhan

03.09.14 35 45,Vol-VIII Biranchi Na. Pradhan

04.09.14 35 46,Vol-VIII Biranchi Na. Pradhan

05.09.14 35 46,Vol-VIII Biranchi Na. Pradhan

06.09.14 35 47,Vol-VIII Biranchi Na. Pradhan

08.09.14 35 48,Vol-VIII Biranchi Na. Pradhan

09.09.14 35 48,Vol-VIII Biranchi Na. Pradhan

10.09.14 35 49,Vol-VIII Biranchi Na. Pradhan

11.09.14 35 50,Vol-VIII Biranchi Na. Pradhan

12.09.14 35 51,Vol-VIII Biranchi Na. Pradhan

13.09.14 35 52,Vol-VIII Biranchi Na. Pradhan

92 / 142 AUDIT REPORT 29-04-2016

15.09.14 35 53,Vol-VIII Biranchi Na. Pradhan

16.09.14 35 54,Vol-VIII Biranchi Na. Pradhan

18.09.14 35 55,Vol-VIII Biranchi Na. Pradhan

19.09.14 35 56,Vol-VIII Biranchi Na. Pradhan

20.09.14 35 56,Vol-VIII Biranchi Na. Pradhan

21.09.14 35 57,Vol-VIII Biranchi Na. Pradhan

22.09.14 56 57,Vol-VIII Biranchi Na. Pradhan

23.09.14 70 58,Vol-VIII Biranchi Na. Pradhan

24.09.14 35 59,Vol-VIII Biranchi Na. Pradhan

25.09.14 35 59,Vol-VIII Biranchi Na. Pradhan

26.09.14 63 60,Vol-VIII Biranchi Na. Pradhan

27.09.14 35 61,Vol-VIII Biranchi Na. Pradhan

28.09.14 35 61,Vol-VIII Biranchi Na. Pradhan

29.09.14 35 62,Vol-VIII Biranchi Na. Pradhan

30.09.14 35 63,Vol-VIII Biranchi Na. Pradhan

01.10.14 35 63,Vol-VIII Biranchi Na. Pradhan

02.10.14 35 64,Vol-VIII Biranchi Na. Pradhan

03.10.14 21 65,Vol-VIII Biranchi Na. Pradhan

06.10.14 35 65,Vol-VIII Biranchi Na. Pradhan

07.10.14 35 66,Vol-VIII Biranchi Na. Pradhan

08.10.14 35 66,Vol-VIII Biranchi Na. Pradhan

10.10.14 35 68,Vol-VIII Biranchi Na. Pradhan

11.10.14 70 69,Vol-VIII Biranchi Na. Pradhan

12.10.14 21 70,Vol-VIII Biranchi Na. Pradhan

13.10.14 35 70,Vol-VIII Biranchi Na. Pradhan

14.10.14 35 71,Vol-VIII Biranchi Na. Pradhan

15.10.14 35 72,Vol-VIII Biranchi Na. Pradhan

16.10.14 35 2 72,Vol-VIII Biranchi Na. Pradhan

93 / 142 AUDIT REPORT 29-04-2016

17.10.14 35 73,Vol-VIII Biranchi Na. Pradhan

18.10.14 35 74,Vol-VIII Biranchi Na. Pradhan

19.10.14 56 74,75,Vol-VIII Biranchi Na. Pradhan

20.10.14 35 75,Vol-VIII Biranchi Na. Pradhan

21.10.14 35 76,Vol-VIII Biranchi Na. Pradhan

22.10.14 35 76,Vol-VIII Biranchi Na. Pradhan

23.10.14 35 77,Vol-VIII Biranchi Na. Pradhan

25.10.14 21 78,Vol-VIII Biranchi Na. Pradhan

26.10.14 35 79,Vol-VIII Biranchi Na. Pradhan

27.10.14 35 79,Vol-VIII Biranchi Na. Pradhan

28.10.14 35 80,Vol-VIII Ranjit ku Sahu

29.10.14 17 81,Vol-VIII Ranjit ku Sahu

30.10.14 17 82,Vol-VIII Ranjit ku Sahu

31.10.14 7 82,Vol-VIII Ranjit ku Sahu

04.11.14 63 84,Vol-VIII do

05.11.14 35 84,Vol-VIII do

07.11.14 35 2 85,Vol-VIII do

08.11.14 35 86,Vol-VIII do

09.11.14 35 86,Vol-VIII do

10.11.14 35 87,Vol-VIII do

12.11.14 35 87,Vol-VIII do

13.11.14 35 88,Vol-VIII do

14.11.14 35 89,Vol-VIII do

15.11.14 35 89,Vol-VIII do

16.11.14 35 90,Vol-VIII do

17.11.14 35 91,Vol-VIII do

18.11.14 35 91,Vol-VIII do

19.11.14 35 92,Vol-VIII do

94 / 142 AUDIT REPORT 29-04-2016

20.11.14 21 93,Vol-VIII do

21.11.14 35 93,Vol-VIII do

22.11.14 35 94,Vol-VIII do

23.11.14 35 94,Vol-VIII do

24.11.14 35 2 95,Vol-VIII do

25.11.14 35 95,Vol-VIII do

26.11.14 35 96,Vol-VIII do

28.11.14 35 97,Vol-VIII do

29.11.14 35 98,Vol-VIII do

01.12.14 35 98,Vol-VIII do

02.12.14 35 99,Vol-VIII do

03.12.14 35 100,Vol-VIII do

04.12.14 35 100,Vol-VIII do

05.12.14 35 02,Vol-IX Biranchi Na. Pradhan

06.12.14 35 03,Vol-IX do

08.12.14 35 04,Vol-IX do

09.12.14 35 05,Vol-IX do

10.12.14 35 05,Vol-IX do

11.12.14 35 06,Vol-IX do

12.12.14 21 07,Vol-IX do

13.12.14 35 08,Vol-IX do

14.12.14 35 09,Vol-IX do

15.12.14 28 10,Vol-IX do

16.12.14 35 10,Vol-IX do

17.12.14 35 11,Vol-IX do

18.12.14 56 12,13,Vol-IX do

19.12.14 35 14,Vol-IX do

20.12.14 35 16,Vol-IX do

95 / 142 AUDIT REPORT 29-04-2016

21.12.14 35 17,Vol-IX do

22.12.14 59 2 18,19,Vol-IX do

23.12.14 35 20,Vol-IX do

23.12.14 63 20,21,Vol-IX do

24.12.14 59 21,22,Vol-IX do

25.12.14 35 24,Vol-IX do

26.12.14 35 25,Vol-IX do

27.12.14 35 26,Vol-IX do

28.12.14 49 27,Vol-IX do

29.12.14 84 28,Vol-IX do

30.12.14 56 29,30, Vol-IX do

30.12.14 56 31 Vol-IX do

01.01.15 35 32, Vol-IX do

02.01.15 35 32, Vol-IX do

03.01.15 56 33, Vol-IX do

05.01.15 56 35, Vol-IX do

06.01.15 28 36, Vol-IX do

07.01.15 35 37, Vol-IX do

08.01.15 35 38, Vol-IX do

09.01.15 35 40, Vol-IX do

10.01.15 35 41, Vol-IX do

11.01.15 21 42, Vol-IX do

12.01.15 35 43, Vol-IX do

13.01.15 35 44, Vol-IX do

14.01.15 35 45, Vol-IX do

15.01.15 35 47, Vol-IX do

16.01.15 35 49, Vol-IX do

17.01.15 35 50, Vol-IX do

96 / 142 AUDIT REPORT 29-04-2016

18.01.15 35 50, Vol-IX do

19.01.15 35 51, Vol-IX do

20.01.15 35 53, Vol-IX do

21.01.15 35 54, Vol-IX do

22.01.15 35 2 55, Vol-IX do

23.01.15 35 57, Vol-IX do

24.01.15 35 58, Vol-IX do

25.01.15 20 58, Vol-IX do

26.01.15 28 59, Vol-IX do

27.01.15 28 60, Vol-IX do

28.01.15 35 61, Vol-IX do

29.01.15 35 62, Vol-IX Ranjit Ku.S Sahu

31.01.15 21 64, Vol-IX do

01.02.15 14 65, Vol-IX do

02.02.15 35 66, Vol-IX do

03.02.15 35 67, Vol-IX Kumud Sahani

04.02.15 28 68, Vol-IX do

05.02.15 28 69, Vol-IX do

06.02.15 14 71, Vol-IX do

07.02.15 28 72, Vol-IX do

09.02.15 28 72, Vol-IX do

10.02.15 28 74, Vol-IX do

11.02.15 28 75, Vol-IX do

12.02.15 14 77, Vol-IX do

13.02.15 14 78, Vol-IX do

14.02.15 28 2 79, Vol-IX do

16.02.15 28 81, Vol-IX do

17.02.15 28 82, Vol-IX do

97 / 142 AUDIT REPORT 29-04-2016

18.02.15 28 83, Vol-IX do

19.02.15 28 84, Vol-IX do

20.02.15 28 86, Vol-IX do

21.02.15 28 87, Vol-IX do

22.02.15 28 88, Vol-IX do

23.02.15 28 89, Vol-IX do

24.02.15 28 91, Vol-IX do

25.02.15 28 92, Vol-IX do

26.02.15 28 94, Vol-IX do

27.02.15 28 95, Vol-IX do

28.02.15 28 97, Vol-IX do

28.02.15 28 97, Vol-IX Biranchi Na. Pradhan

01.03.15 35 98, Vol-IX Biranchi Na. Pradhan

02.03.15 35 99, Vol-IX Biranchi Na. Pradhan

03.03.15 28 100, Vol-IX Biranchi Na. Pradhan

04.03.15 28 3, Vol-X Kumud Sahani

05.03.15 28 4, Vol-X Kumud Sahani

07.03.15 21 6, Vol-X Biranchi Na. Pradhan

08.03.15 28 2 6, Vol-X do

09.03.15 28 8, Vol-X do

10.03.15 28 9, Vol-X do

11.03.15 28 11, Vol-X do

12.03.15 28 12, Vol-X do

13.03.15 28 14, Vol-X do

14.03.15 28 15, Vol-X do

15.03.15 28 16, Vol-X do

16.03.15 28 18, Vol-X do

17.03.15 28 19, Vol-X do

98 / 142 AUDIT REPORT 29-04-2016

18.03.15 28 21, Vol-X do

19.03.15 28 22, Vol-X do

20.03.15 28 24, Vol-X do

21.03.15 28 26, Vol-X do

23.03.15 28 28, Vol-X do

24.03.15 28 30, Vol-X do

25.03.15 28 32, Vol-X do

26.03.15 28 33, Vol-X do

27.03.15 28 35, Vol-X do

28.03.15 28 36, Vol-X do

29.03.15 28 37, Vol-X do

30.03.15 28 38, Vol-X do

Total 7314 14

Total HSD Oil 7314 ltrs X@ Rs 62.50=Rs.457125 /-

Total Mobil 14 ltrsX @Rs.270/- = Rs.3780/-

Vehicle No. OD 15 6602

19.08.14 20 35,Vol-VIII Prasanta Taria

25.08.14 20 40,Vol-VIII Prasanta Taria

27.08.14 20 41,Vol-VIII Prasanta Taria

01.09.14 20 44,Vol-VIII Prasanta Taria

02.09.14 20 44,Vol-VIII Prasanta Taria

04.09.14 20 46,Vol-VIII Prasanta Taria

05.09.14 60 46,Vol-VIII Prasanta Taria

08.09.14 20 48,Vol-VIII Prasanta Taria

10.09.14 20 49,Vol-VIII Prasanta Taria

Total 220

Total HSD Oil 220ltrs X@ Rs 62.50=Rs.13750 /-

Vehicle No. OR 05 X 8465

99 / 142 AUDIT REPORT 29-04-2016

01.09.14 49 44,Vol-VIII Senamul Ansari

02.09.14 91 44,Vol-VIII Senamul Ansari

03.09.14 49 45,Vol-VIII Senamul Ansari

04.09.14 49 45,Vol-VIII Senamul Ansari

05.09.14 49 46,Vol-VIII Senamul Ansari

06.09.14 49 47,Vol-VIII Senamul Ansari

07.09.14 49 47,Vol-VIII Senamul Ansari

08.09.14 49 48,Vol-VIII Senamul Ansari

09.09.14 49 48,Vol-VIII Senamul Ansari

10.09.14 49 49,Vol-VIII Senamul Ansari

11.09.14 77 50,Vol-VIII Senamul Ansari

12.09.14 49 50,Vol-VIII Senamul Ansari

13.09.14 49 2 51,Vol-VIII Senamul Ansari

14.09.14 49 52,Vol-VIII Senamul Ansari

15.09.14 49 52,Vol-VIII Senamul Ansari

16.09.14 119 53,54Vol-VIII Senamul Ansari

18.09.14 49 55,Vol-VIII Senamul Ansari

19.09.14 49 55,Vol-VIII Senamul Ansari

20.09.14 49 56,Vol-VIII Senamul Ansari

21.09.14 49 57,Vol-VIII Senamul Ansari

22.09.14 105 57,Vol-VIII Senamul Ansari

23.09.14 49 58,Vol-VIII Senamul Ansari

24.09.14 49 58,Vol-VIII Senamul Ansari

25.09.14 49 59,Vol-VIII Senamul Ansari

26.09.14 49 60,Vol-VIII Senamul Ansari

27.09.14 49 2 61,Vol-VIII Senamul Ansari

28.09.14 77 61,62,Vol-VIII Senamul Ansari

29.09.14 49 62,Vol-VIII Senamul Ansari

100 / 142 AUDIT REPORT 29-04-2016

30.09.14 49 63,Vol-VIII Senamul Ansari

01.10.14 49 63,Vol-VIII Senamul Ansari

02.10.14 49 64,Vol-VIII Senamul Ansari

03.10.14 14 65,Vol-VIII Senamul Ansari

06.10.14 49 65,Vol-VIII Senamul Ansari

07.10.14 49 66,Vol-VIII Senamul Ansari

08.10.14 91 66,67Vol-VIII Senamul Ansari

09.10.14 56 67Vol-VIII Senamul Ansari

10.10.14 84 68,Vol-VIII Senamul Ansari

11.10.14 77 2 68,Vol-VIII Senamul Ansari

11.10.14 42 68,Vol-VIII Senamul Ansari

12.10.14 42 70,Vol-VIII Senamul Ansari

13.10.14 42 70,Vol-VIII Senamul Ansari

14.10.14 42 71,Vol-VIII Senamul Ansari

15.10.14 42 72,Vol-VIII Senamul Ansari

16.10.14 42 72,Vol-VIII Senamul Ansari

17.10.14 84 73,Vol-VIII Senamul Ansari

18.10.14 42 74,Vol-VIII Senamul Ansari

19.10.14 42 74,Vol-VIII Senamul Ansari

20.10.14 42 75,Vol-VIII Senamul Ansari

21.10.14 42 76,Vol-VIII Senamul Ansari

22.10.14 42 76,Vol-VIII Senamul Ansari

23.10.14 49 77,Vol-VIII Senamul Ansari

24.10.14 49 78,Vol-VIII Senamul Ansari

25.10.14 49 2 78,Vol-VIII Senamul Ansari

26.10.14 49 79,Vol-VIII Senamul Ansari

27.10.14 49 79,Vol-VIII Senamul Ansari

28.10.14 56 80,Vol-VIII Senamul Ansari

101 / 142 AUDIT REPORT 29-04-2016

29.10.14 56 81,Vol-VIII Senamul Ansari

30.10.14 42 81,82Vol-VIII Senamul Ansari

31.10.14 42 82,Vol-VIII Senamul Ansari

01.11.14 41 82,Vol-VIII Tikeswar

04.11.14 42 84,Vol-VIII Tikeswar

05.11.14 42 84,Vol-VIII Tikeswar

07.11.14 63 2 85,Vol-VIII Tikeswar

08.11.14 42 86,Vol-VIII Tikeswar

09.11.14 42 86,Vol-VIII Tikeswar

10.11.14 42 86,Vol-VIII Tikeswar

12.11.14 42 87,Vol-VIII Tikeswar

13.11.14 42 88,Vol-VIII Tikeswar

14.11.14 70 88,89,Vol-VIII Senamul Ansari

15.11.14 42 89,Vol-VIII Senamul Ansari

16.11.14 42 90,Vol-VIII Senamul Ansari

17.11.14 42 90,Vol-VIII Senamul Ansari

18.11.14 42 91,Vol-VIII Senamul Ansari

19.11.14 20 92,Vol-VIII Senamul Ansari

20.11.14 42 93,Vol-VIII Senamul Ansari

21.11.14 42 93,Vol-VIII Senamul Ansari

22.11.14 63 94,Vol-VIII Senamul Ansari

23.11.14 70 94,Vol-VIII Senamul Ansari

24.11.14 42 95,Vol-VIII Senamul Ansari

25.11.14 42 95,Vol-VIII Senamul Ansari

102 / 142 AUDIT REPORT 29-04-2016

26.11.14 42 2 96,Vol-VIII Senamul Ansari

27.11.14 42 96,Vol-VIII Senamul Ansari

28.11.14 42 97,Vol-VIII Senamul Ansari

29.11.14 42 98,Vol-VIII Senamul Ansari

01.12.14 42 98,Vol-VIII Senamul Ansari

02.12.14 42 99,Vol-VIII Senamul Ansari

03.12.14 42 99,Vol-VIII Senamul Ansari

04.12.14 84 100,Vol-VIII Senamul Ansari

05.12.14 42 2,Vol-IX Senamul Ansari

06.12.14 42 3,Vol-IX Senamul Ansari

07.12.14 35 3,Vol-IX Senamul Ansari

08.12.14 21 4,Vol-IX Senamul Ansari

09.12.14 42 5,Vol-IX Senamul Ansari

10.12.14 42 5,Vol-IX Senamul Ansari

11.12.14 63 6,Vol-IX Senamul Ansari

12.12.14 63 7,Vol-IX Senamul Ansari

13.12.14 63 8,Vol-IX Senamul Ansari

14.12.14 70 9,Vol-IX Senamul Ansari

15.12.14 28 10,Vol-IX Senamul Ansari

16.12.14 42 10,Vol-IX Senamul Ansari

17.12.14 42 11,Vol-IX Senamul Ansari

18.12.14 63 12,13Vol-IX Senamul Ansari

103 / 142 AUDIT REPORT 29-04-2016

19.12.14 91 14,15Vol-IX Senamul Ansari

20.12.14 56 16,17Vol-IX Senamul Ansari

21.12.14 42 17,Vol-IX Senamul Ansari

22.12.14 63 18,19Vol-IX Senamul Ansari

23.12.14 63 20,21Vol-IX Senamul Ansari

24.12.14 91 21,22,23Vol-IX Senamul Ansari

25.12.14 91 23,24Vol-IX Senamul Ansari

26.12.14 63 25,Vol-IX Senamul Ansari

27.12.14 63 26,27 ,Vol-IX Senamul Ansari

28.12.14 42 3 27 ,Vol-IX Senamul Ansari

29.12.14 70 28 ,Vol-IX Senamul Ansari

30.12.14 28 30 ,Vol-IX Senamul Ansari

31.12.14 84 30 ,31Vol-IX Senamul Ansari

01.01.15 28 32,Vol-IX Senamul Ansari

Total 6018 15

Total HSD Oil 6018ltrs X@ Rs 62.50=Rs.376125 /-

Total Mobil 15 ltrsX @Rs.270/- = Rs.4050/-

Vehicle No. OR 17 G 5100

15.09.14 20 53, Vol- VIII Prasanta Taria

16.09.14 20 54, Vol- VIII Prasanta Taria

17.09.14 40 54, Vol- VIII Prasanta Taria

19.09.14 20 56, Vol- VIII Prasanta Taria

20.09.14 20 56, Vol- VIII Prasanta Taria

23.09.14 10 58, Vol- VIII Prasanta Taria

24.09.14 10 59, Vol- VIII Prasanta Taria

104 / 142 AUDIT REPORT 29-04-2016

27.09.14 40 61, Vol- VIII Prasanta Taria

30.09.14 40 63,Vol-VIII Prasanta Taria

220

Total HSD Oil 220ltrs X@ Rs 62.50=Rs.13750 /-

Vehicle No. OR 23 E 5631

28.09.14 40 61,Vol-VIII Udaya Paswn

29.09.14 40 62,Vol-VIII Udaya Paswn

02.10.14 40 1 64,Vol-VIII Udaya Paswn

13.10.14 24 70,Vol-VIII Udaya Paswn

17.10.14 30 73,Vol-VIII Satendra Paswan

04.11.14 40 84,Vol-VIII Satendra Paswan

05.11.14 40 84,Vol-VIII Satendra Paswan

07.11.14 40 85,Vol-VIII Satendra Paswan

14.11.14 40 88,Vol-VIII Satendra Paswan

16.11.14 35 90,Vol-VIII Satendra Paswan

19.11.14 40 92,Vol-VIII Satendra Paswan

14.12.14 25 9,Vol-IX Uday Paswan

16.12.14 34 9,Vol-IX Uday Paswan

17.12.14 40 11,Vol-IX Uday Paswan

20.12.14 34 16,Vol-IX Uday Paswan

24.12.14 40 22,Vol-IX Uday Paswan

25.12.14 40 24,Vol-IX Uday Paswan

26.12.14 20 25,Vol-IX Uday Paswan

29.12.14 46 28,Vol-IX Uday Paswan

02.01.15 26 33,Vol-IX Uday Paswan

03.01.15 32 34,Vol-IX Uday Paswan

05.01.15 26 35,Vol-IX Uday Paswan

105 / 142 AUDIT REPORT 29-04-2016

Total 772 1

Total HSD Oil 772ltrs X@ Rs 62.50=Rs.48250 /-

Total Mobil 1 ltrsX @Rs.270/- = Rs.270/-

Vehicle No. OR 23E 9974

28.09.14 40 61,Vol-VIII Vinay Paswan

15.10.14 30 72,Vol-VIII Vinay Paswan

21.10.14 36 76,Vol-VIII Vinay Paswan

22.10.14 36 77,Vol-VIII Uday Paswan

16.11.14 35 90,Vol-VIII Uday Paswan

20.11.14 40 93,Vol-VIII Uday Paswan

217

Total HSD Oil 217ltrs X@ Rs 62.50=Rs.13562 /-

Vehicle No. OR 15 Q 3464

01.10.14 10 63,Vol-VIII Haladhara Podh

02.10.14 10 63,Vol-VIII Haladhara Podh

07.10.14 10 65,Vol-VIII Haladhara Podh

08.10.14 10 66,Vol-VIII Haladhara Podh

40

Total HSD Oil 40ltrs X@ Rs 62.50=Rs.2500 /-

Vehicle No. OR 16 D 9967

16.11.14 35 90,Vol-VIII Arabind Paswan

17.11.14 40 91,Vol-VIII Arabind Paswan

21.11.14 40 93,Vol-VIII Arabind Paswan

115

Total HSD Oil 115ltrs X@ Rs 62.50=Rs.7187 /-

Vehicle No. OR 23 A 7477

16.11.14 35 90,Vol-VIII S Paswan

106 / 142 AUDIT REPORT 29-04-2016

22.11.14 40 94,Vol-VIII S Paswan

75

Total HSD Oil 75ltrs X@ Rs 62.50=Rs.4687 /-

Vehicle No. OR W 1493

14.11.14 20 88,Vol-III Aintu Kisan

15.11.14 10 89,Vol-III Aintu Kisan

17.11.14 10 90,Vol-III Aintu Kisan

18.11.14 20 91,Vol-III Aintu Kisan

19.11.14 20 92,Vol-III Aintu Kisan

22.11.14 20 94,Vol-III Aintu Kisan

100

Total HSD Oil 100ltrs X@ Rs 62.50=Rs.6250 /-

Vehicle No. OR 15 M 8040

18.11.14 10 91,Vol-III Amarendra Sahani

22.11.14 10 94,Vol-III Amarendra Sahani

24.11.14 15 95,Vol-III Amarendra Sahani

26.11.14 10 96,Vol-III Amarendra Sahani

29.11.14 10 98,Vol-III Amarendra Sahani

02.12.14 10 99,Vol-III Amarendra Sahani

03.12.14 10 99,Vol-III Amarendra Sahani

05.12.14 10 02,Vol-IX Amarendra Sahani

09.12.14 10 05,Vol-IX do

15.12.14 10 09,Vol-IX do

17.12.14 10 11,Vol-IX do

18.12.14 5 12,Vol-IX do

19.12.14 5 14,Vol-IX do

22.12.14 5 18,Vol-IX do

107 / 142 AUDIT REPORT 29-04-2016

08.01.15 10 39,Vol-IX do

12.01.15 5 42,Vol-IX do

15.01.15 10 47,Vol-IX do

16.01.15 10 49,Vol-IX do

17.01.15 10 50,Vol-IX do

19.01.15 10 51,Vol-IX do

20.01.15 10 53,Vol-IX do

21.01.15 10 54,Vol-IX do

23.01.15 10 57,Vol-IX do

27.01.15 10 60,Vol-IX do

02.02.15 10 66,Vol-IX do

04.02.15 10 68,Vol-IX do

12.02.15 10 76,Vol-IX do

13.02.15 10 78,Vol-IX do

16.02.15 10 81,Vol-IX do

18.02.15 10 83,Vol-IX do

18.02.15 10 83,Vol-IX do

20.02.15 5 86,Vol-IX do

21.02.15 5 87,Vol-IX do

24.02.15 10 91,Vol-IX do

25.02.15 10 92,Vol-IX do

26.02.15 10 94,Vol-IX do

02.03.15 10 99,Vol-IX do

07.03.15 10 6,Vol-X do

12.03.15 10 12,Vol-X do

13.03.15 10 13,Vol-X do

14.03.15 10 15,Vol-X do

16.03.15 5 18,Vol-X do

108 / 142 AUDIT REPORT 29-04-2016

17.03.15 10 19,Vol-X do

19.03.15 10 22,Vol-X do

21.03.15 10 26,Vol-X do

25.03.15 10 32,Vol-X do

430

Total HSD Oil 430ltrs X@ Rs 62.50=Rs.26875 /-

Vehicle No. OD 15 C 3162

16.12.14 10 11,Vol-IX Anil Rana

17.12.14 10 12,Vol-IX Anil Rana

18.12.14 10 13,Vol-IX Anil Rana

19.12.14 10 14,Vol-IX Anil Rana

20.12.14 20 15,16Vol-IX Anil Rana

22.12.14 10 18,Vol-IX Anil Rana

23.12.14 10 21,Vol-IX Anil Rana

24.12.14 10 22,Vol-IX Anil Rana

25.12.14 10 23,Vol-IX Anil Rana

27.12.14 10 26,Vol-IX Anil Rana

29.12.14 10 27,Vol-IX Anil Rana

30.12.14 15 , Anil Rana

31.12.14 15 30,31,Vol-IX Anil Rana

09.01.15 10 40,Vol-IX Anil Rana

160

Total HSD Oil 430ltrs X@ Rs 62.50=Rs.26875 /-

Vehicle No. OD 15 B 9300

16.12.14 10 11,Vol-IX Pabitra Suna

17.12.14 10 12,Vol-IX Pabitra Suna

18.12.14 10 13,Vol-IX Pabitra Suna

109 / 142 AUDIT REPORT 29-04-2016

19.12.14 15 14,Vol-IX Pabitra Suna

20.12.14 25 15,Vol-IX Pabitra Suna

22.12.14 20 18,Vol-IX Pabitra Suna

23.12.14 15 20,Vol-IX Pabitra Suna

24.12.14 20 22,Vol-IX Pabitra Suna

25.12.14 25 23,24Vol-IX Pabitra Suna

27.12.14 20 26,Vol-IX Pabitra Suna

29.12.14 20 27,Vol-IX Pabitra Suna

30.12.14 20 29,30,Vol-IX Pabitra Suna

31.12.14 20 30,31Vol-IX Pabitra Suna

01.01.15 10 32Vol-IX Pabitra Suna

02.01.15 10 32,Vol-IX Pabitra Suna

03.01.15 10 34,Vol-IX Pabitra Suna

05.01.15 10 35,Vol-IX Pabitra Suna

06.01.15 10 36,Vol-IX Pabitra Suna

07.01.15 10 37,Vol-IX Pabitra Suna

08.01.15 25 38,Vol-IX Pabitra Suna

09.01.15 10 40,Vol-IX Pabitra Suna

10.01.15 5 41,Vol-IX Pabitra Suna

12.01.15 5 41,Vol-IX Pabitra Suna

13.01.15 10 44,Vol-IX Pabitra Suna

14.01.15 10 45,Vol-IX Pabitra Suna

15.01.15 10 46,Vol-IX Pabitra Suna

16.01.15 10 48,Vol-IX Pabitra Suna

19.01.15 10 51,Vol-IX Pabitra Suna

21.01.15 10 53,Vol-IX Pabitra Suna

22.01.15 10 55,Vol-IX Pabitra Suna

23.01.15 10 56,Vol-IX Pabitra Suna

110 / 142 AUDIT REPORT 29-04-2016

24.01.15 5 57,Vol-IX Pabitra Suna

27.01.15 10 60,Vol-IX Pabitra Suna

28.01.15 10 61,Vol-IX Pabitra Suna

29.01.15 10 62,Vol-IX Pabitra Suna

30.01.15 10 63,Vol-IX Pabitra Suna

31.01.15 10 64,Vol-IX Pabitra Suna

02.02.15 10 65,Vol-IX Pabitra Suna

03.02.15 15 66,Vol-IX Pabitra Suna

04.02.15 10 67,Vol-IX Pabitra Suna

05.02.15 10 69,Vol-IX Pabitra Suna

06.02.15 10 70,Vol-IX Pabitra Suna

07.02.15 10 71,Vol-IX Pabitra Suna

09.02.15 15 73,Vol-IX Pabitra Suna

10.02.15 10 74,Vol-IX Pabitra Suna

11.02.15 10 75,Vol-IX Pabitra Suna

12.02.15 10 76,Vol-IX Pabitra Suna

13.02.15 20 77,Vol-IX Pabitra Suna

14.02.15 10 79,Vol-IX Pabitra Suna

16.02.15 15 80,Vol-IX Pabitra Suna

17.02.15 10 82,Vol-IX Pabitra Suna

18.02.15 10 83,Vol-IX Pabitra Suna

19.02.15 10 84,Vol-IX Pabitra Suna

20.02.15 10 86,Vol-IX Pabitra Suna

21.02.15 10 87,Vol-IX Pabitra Suna

23.02.15 10 89,Vol-IX Pabitra Suna

24.02.15 10 90,Vol-IX Pabitra Suna

25.02.15 10 91,Vol-IX Pabitra Suna

26.02.15 5 94,Vol-IX Pabitra Suna

111 / 142 AUDIT REPORT 29-04-2016

27.02.15 5 95,Vol-IX Pabitra Suna

28.02.15 10 96,Vol-IX Pabitra Suna

02.03.15 10 98,Vol-IX Pabitra Suna

03.03.15 10 100,Vol-IX Pabitra Suna

04.03.15 10 2.,Vol-X Pabitra Suna

05.03.15 10 4.,Vol-X Pabitra Suna

07.03.15 10 5,Vol-X Pabitra Suna

09.03.15 10 7,Vol-X Pabitra Suna

10.03.15 10 9,Vol-X Pabitra Suna

11.03.15 10 10,Vol-X Pabitra Suna

12.03.15 10 12,Vol-X Pabitra Suna

13.03.15 10 13,Vol-X Pabitra Suna

14.03.15 10 15,Vol-X

835

Total HSD Oil 835ltrs X@ Rs 62.50=Rs.52187 /-

Vehicle No. OD 15 C 3930

16.12.14 10 11,Vol-IX Ashok Mirdha

17.12.14 10 12,Vol-IX Ashok Mirdha

18.12.14 10 13,Vol-IX Ashok Mirdha

19.12.14 10 14,Vol-IX Ashok Mirdha

20.12.14 10 16,Vol-IX Ashok Mirdha

22.12.14 5 18,Vol-IX Ashok Mirdha

23.12.14 10 20,Vol-IX Ashok Mirdha

24.12.14 25 21,Vol-IX Ashok Mirdha

26.12.14 10 25,Vol-IX Ashok Mirdha

27.12.14 10 26,Vol-IX Ashok Mirdha

29.12.14 20 27,Vol-IX Ashok Mirdha

30.12.14 25 29,30,Vol-IX Ashok Mirdha

112 / 142 AUDIT REPORT 29-04-2016

03.01.15 10 33,Vol-IX Ashok Mirdha

05.01.15 10 35,Vol-IX Ashok Mirdha

06.01.15 10 36,Vol-IX do

12.01.15 10 43,Vol-IX do

13.01.15 10 44,Vol-IX do

14.01.15 10 45,Vol-IX do

15.01.15 10 46,Vol-IX do

16.01.15 10 48,Vol-IX do

17.01.15 10 50,Vol-IX do

19.01.15 10 51,Vol-IX do

20.01.15 10 52,Vol-IX Sanatan majhi

22.01.15 10 55,Vol-IX do

23.01.15 10 56,Vol-IX do

24.01.15 5 57,Vol-IX do

27.01.15 10 60,Vol-IX do

28.01.15 10 61,Vol-IX do

29.01.15 10 62,Vol-IX do

30.01.15 10 63,Vol-IX do

31.01.15 10 64,Vol-IX do

02.02.15 10 65,Vol-IX do

03.02.15 10 66,Vol-IX do

04.02.15 10 68,Vol-IX do

05.02.15 10 69,Vol-IX do

06.02.15 10 70,Vol-IX Sajan Munda

07.02.15 10 71,Vol-IX do

09.02.15 10 73,Vol-IX do

10.02.15 10 74,Vol-IX do

11.02.15 5 75,Vol-IX do

113 / 142 AUDIT REPORT 29-04-2016

12.02.15 10 76,Vol-IX do

13.02.15 5 78,Vol-IX do

14.02.15 10 79,Vol-IX do

17.02.15 10 82,Vol-IX do

18.02.15 10 83,Vol-IX do

19.02.15 10 84,Vol-IX do

20.02.15 10 86,Vol-IX do

21.02.15 10 87,Vol-IX do

23.02.15 10 89,Vol-IX do

24.02.15 10 90,Vol-IX do

25.02.15 10 91,Vol-IX do

27.02.15 10 95,Vol-IX do

28.02.15 10 96,Vol-IX do

Total 550

Total HSD Oil 550ltrs X@ Rs 62.50=Rs.34375 /-

Vehicle No. OD 15 2767

16.12.14 10 11,Vol-IX J. Suna

17.12.14 10 12,Vol-IX J. Suna

18.12.14 10 13,Vol-IX J. Suna

19.12.14 10 14,Vol-IX J. Suna

22.12.14 10 18,Vol-IX Prafulla kishan

23.12.14 20 20,21Vol-IX Prafulla kishan

24.12.14 10 22,Vol-IX Prafulla kishan

26.12.14 10 25,Vol-IX Prafulla kishan

27.12.14 5 26,Vol-IX Prafulla kishan

29.12.14 10 27,Vol-IX Prafulla kishan

30.12.14 10 29,Vol-IX Prafulla kishan

31.12.14 10 31,Vol-IX Prafulla kishan

114 / 142 AUDIT REPORT 29-04-2016

02.01.15 10 32,Vol-IX Prafulla kishan

03.01.15 5 33,Vol-IX Prafulla kishan

05.01.15 10 35,Vol-IX Prafulla kishan

08.01.15 10 38,Vol-IX do

09.01.15 10 39,Vol-IX do

13.01.15 10 43,Vol-IX do

14.01.15 10 45,Vol-IX do

15.01.15 10 46,Vol-IX do

16.01.15 10 48,Vol-IX do

17.01.15 10 50,Vol-IX do

Total 220

Total HSD Oil 220ltrs X@ Rs 62.50=Rs.13750 /-

Vehicle No. OD 15 C 3157

16.12.14 10 11,Vol-IX Bharat Mirdha

17.12.14 10 12,Vol-IX Bharat Mirdha

18.12.14 10 13,Vol-IX Bharat Mirdha

19.12.14 10 14,Vol-IX Bharat Mirdha

20.12.14 20 15,Vol-IX Bharat Mirdha

22.12.14 10 18,Vol-IX Bharat Mirdha

23.12.14 10 20,Vol-IX Bharat Mirdha

24.12.14 15 22,Vol-IX Bharat Mirdha

08.01.15 20 38,39Vol-IX do

09.01.15 10 40Vol-IX do

10.01.15 5 41,Vol-IX do

15.01.15 10 46,Vol-IX do

16.01.15 10 48,Vol-IX do

16.01.15 34 49,Vol-IX do

17.01.15 10 50,Vol-IX do

115 / 142 AUDIT REPORT 29-04-2016

19.01.15 10 51,Vol-IX do

20.01.15 10 52,Vol-IX do

21.01.15 10 53,Vol-IX do

22.01.15 10 55,Vol-IX do

23.01.15 10 56,Vol-IX do

24.01.15 10 57,Vol-IX do

Total 254

Total HSD Oil 254ltrs X@ Rs 62.50=Rs.15875 /-

Vehicle No. New Swaraj Tractor – 1

16.12.14 10 11,Vol-IX Sanatan Majhi

17.12.14 10 12,Vol-IX Sanatan Majhi

18.12.14 10 13,Vol-IX Sanatan Majhi

19.12.14 10 14,Vol-IX Sanatan Majhi

20.12.14 25 16,Vol-IX Sanatan Majhi

24.12.14 10 22,Vol-IX Sanatan Majhi

25.12.14 20 23,Vol-IX Sanatan Majhi

29.12.14 10 28,Vol-IX Sanatan Majhi

30.12.14 10 29,Vol-IX Sanatan Majhi

31.12.14 10 30,Vol-IX Sanatan Majhi

07.01.15 10 37,Vol-IX do

08.01.15 10 38,Vol-IX do

09.01.15 20 39,Vol-IX do

12.01.15 5 42,Vol-IX do

14.01.15 10 45,Vol-IX do

17.01.15 10 50,Vol-IX do

20.01.15 10 52,Vol-IX do

21.01.15 10 53,Vol-IX do

22.01.15 10 55,Vol-IX do

116 / 142 AUDIT REPORT 29-04-2016

23.01.15 10 56,Vol-IX do

06.02.15 10 70,Vol-IX do

07.02.15 10 72,Vol-IX do

10.02.15 10 74,Vol-IX do

11.02.15 10 75,Vol-IX do

12.02.15 10 76,Vol-IX do

16.02.15 10 80,Vol-IX do

18.02.15 10 83,Vol-IX do

19.02.15 10 84,Vol-IX do

20.02.15 10 85,Vol-IX do

21.02.15 10 87,Vol-IX do

23.02.15 10 89,Vol-IX do

24.02.15 10 90,Vol-IX Mantu

25.02.15 10 91,Vol-IX Mantu

27.02.15 5 95,Vol-IX Mantu

28.02.15 5 96,Vol-IX Mantu

02.03.15 5 98,Vol-IX Mantu

03.03.15 10 100,Vol-IX Mantu

04.03.15 10 2.,Vol-IX Mantu

09.03.15 10 7,Vol-X Mantu

10.03.15 10 9,Vol-X Mantu

12.03.15 10 11,Vol-X Mantu

13.03.15 10 13,Vol-X Mantu

14.03.15 10 15,Vol-X Mantu

16.03.15 10 17,Vol-X Mantu

17.03.15 10 19,Vol-X Mantu

19.03.15 10 22,Vol-X Mantu

20.03.15 10 23,Vol-X Mantu

117 / 142 AUDIT REPORT 29-04-2016

21.03.15 10 25,Vol-X Mantu

23.03.15 10 27,Vol-X Mantu

24.03.15 20 29,Vol-X Mantu

25.03.15 10 31,Vol-X Mantu

26.03.15 10 33,Vol-X Mantu

27.03.15 10 34,Vol-X Mantu

28.03.15 10 36,Vol-X Mantu

30.03.15 10 36,Vol-X Mantu

Total 575

Total HSD Oil 575ltrs X@ Rs 62.50=Rs.35937 /-

Vehicle No. New Swaraj Tractor - 2

16.12.14 10 11,Vol-IX Laxman Bhoi

17.12.14 10 12,Vol-IX Laxman Bhoi

12.01.15 10 43,Vol-IX P Sareng

13.01.15 10 44,Vol-IX P Sareng

14.01.15 10 45,Vol-IX P Sareng

15.01.15 10 46,Vol-IX P Sareng

16.01.15 10 48,Vol-IX P Sareng

23.01.15 10 56,Vol-IX P Sareng

24.01.15 5 57,Vol-IX P Sareng

27.01.15 10 60,Vol-IX P Sareng

28.01.15 10 61,Vol-IX P Sareng

29.01.15 10 62,Vol-IX P Sareng

30.01.15 10 63,Vol-IX P Sareng

31.01.15 10 64,Vol-IX P Sareng

Toal 135

Total HSD Oil 135ltrs X@ Rs 62.50=Rs.8437 /-

118 / 142 AUDIT REPORT 29-04-2016

Vehicle No. OR 15 P 1463

18.12.14 21 13,Vol-IX Tukuna Kheti

19.12.14 21 14,Vol-IX Tukuna Kheti

20.12.14 35 16,Vol-IX Tukuna Kheti

21.12.14 63 17,Vol-IX Tukuna Kheti

22.12.14 35 19,Vol-IX Tukuna Kheti

23.12.14 35 20,Vol-IX Tukuna Kheti

24.12.14 42 21,22Vol-IX Tukuna Kheti

25.12.14 77 23,Vol-IX Tukuna Kheti

26.12.14 63 25,Vol-IX Tukuna Kheti

27.12.14 21 27,Vol-IX Tukuna Kheti

29.12.14 49 28,Vol-IX Tukuna Kheti

30.12.14 28 29,Vol-IX Tukuna Kheti

31.12.14 28 30,Vol-IX Tukuna Kheti

02.01.15 49 33,Vol-IX Tukuna Kheti

03.01.15 35 34,Vol-IX Tukuna Kheti

05.01.15 21 35,Vol-IX Tukuna Kheti

06.01.15 35 36,Vol-IX Tukuna Kheti

07.01.15 49 37,38Vol-IX Tukuna Kheti

08.01.15 49 38,39Vol-IX Tukuna Kheti

09.01.15 42 39,Vol-IX Tukuna Kheti

10.01.15 28 41,Vol-IX Tukuna Kheti

12.01.15 21 43,Vol-IX Tukuna Kheti

13.01.15 28 44,Vol-IX Tukuna Kheti

14.01.15 56 45,46Vol-IX Tukuna Kheti

15.01.15 21 47,Vol-IX Tukuna Kheti

16.01.15 28 49,Vol-IX Tukuna Kheti

17.01.15 21 50,Vol-IX Tukuna Kheti

119 / 142 AUDIT REPORT 29-04-2016

19.01.15 49 51,Vol-IX Tukuna Kheti

20.01.15 28 52,Vol-IX Tukuna Kheti

21.01.15 28 53,Vol-IX Tukuna Kheti

22.01.15 56 55,Vol-IX Tukuna Kheti

24.01.15 28 57,Vol-IX Tukuna Kheti

25.01.15 21 59,Vol-IX Tukuna Kheti

27.01.15 21 60,Vol-IX Tukuna Kheti

29.01.15 21 62,Vol-IX Tukuna Kheti

30.01.15 28 63,Vol-IX Tukuna Kheti

02.02.15 20 66,Vol-IX Tukuna Kheti

03.02.15 21 67,Vol-IX Tukuna Kheti

04.02.15 28 68,Vol-IX Tukuna Kheti

05.02.15 20 70,Vol-IX Tukuna Kheti

06.02.15 28 71,Vol-IX Tukuna Kheti

07.02.15 21 72,Vol-IX Tukuna Kheti

11.02.15 28 75,Vol-IX Tukuna Kheti

12.02.15 28 76,Vol-IX Tukuna Kheti

16.02.15 28 81,Vol-IX Tukuna Kheti

17.02.15 28 82,Vol-IX Tukuna Kheti

18.02.15 21 83,Vol-IX Tukuna Kheti

20.02.15 28 86,Vol-IX Tukuna Kheti

21.02.15 28 87,Vol-IX Tukuna Kheti

23.02.15 35 89,Vol-IX Tukuna Kheti

24.02.15 28 90,Vol-IX Tukuna Kheti

25.02.15 28 92,Vol-IX Tukuna Kheti

26.02.15 28 94,Vol-IX Tukuna Kheti

27.02.15 35 95,Vol-IX Tukuna Kheti

28.02.15 28 96,Vol-IX Tukuna Kheti

120 / 142 AUDIT REPORT 29-04-2016

02.03.15 28 99,Vol-IX Tukuna Kheti

03.03.15 28 100,Vol-IX Tukuna Kheti

04.03.15 28 3.,Vol-X Tukuna Kheti

05.03.15 28 4.,Vol-X Tukuna Kheti

07.03.15 21 5,Vol-X Tukuna Kheti

09.03.15 28 7,Vol-X Tukuna Kheti

10.03.15 28 9,Vol-X Tukuna Kheti

12.03.15 28 12,Vol-X Tukuna Kheti

13.03.15 49 14,Vol-X Tukuna Kheti

14.03.15 10 15,Vol-X Tukuna Kheti

15.03.15 28 16,Vol-X Tukuna Kheti

16.03.15 28 17,Vol-X Tukuna Kheti

17.03.15 28 19,Vol-X Tukuna Kheti

19.03.15 28 22,Vol-X Tukuna Kheti

20.03.15 28 23,Vol-X Tukuna Kheti

21.03.15 28 25,Vol-X Tukuna Kheti

23.03.15 28 27,Vol-X Tukuna Kheti

24.03.15 21 29,Vol-X Tukuna Kheti

25.03.15 28 32,Vol-X Tukuna Kheti

27.03.15 21 34,Vol-X Tukuna Kheti

28.03.15 28 36,Vol-X Tukuna Kheti

30.03.15 21 38,Vol-X

Total 2381

Total HSD Oil 2381ltrs X@ Rs 62.50=Rs.148812 /- continued to Para 14.12

14.12 - B.F from Para 14.11- P.O.M- Page 54 to 124

121 / 142 AUDIT REPORT 29-04-2016

Vehicle No. OR 15 P 7163

06.01.15 34 35,Vol-IX Manoj Munda

06.01.15 34 36,Vol-IX do

07.01.15 34 37,Vol-IX do

08.01.15 54 38,Vol-IX do

09.01.15 54 39,Vol-IX do

10.01.15 34 41,Vol-IX do

12.01.15 54 43,Vol-IX do

13.01.15 34 44,Vol-IX do

14.01.15 70 45,Vol-IX do

15.01.15 34 47,Vol-IX do

16.01.15 34 49,Vol-IX do

17.01.15 34 50,Vol-IX do

19.01.15 70 51,Vol-IX do

20.01.15 17 52,Vol-IX do

21.01.15 54 53,Vol-IX do

22.01.15 70 55,Vol-IX do

23.01.15 10 56,Vol-IX do

24.01.15 50 57,Vol-IX do

28.01.15 70 61,Vol-IX do

29.01.15 54 62,Vol-IX do

30.01.15 50 63,Vol-IX do

31.01.15 35 64,Vol-IX do

01.02.15 75 65,Vol-IX do

02.02.15 30 66,Vol-IX do

03.02.15 50 67,Vol-IX do

06.02.15 20 71,Vol-IX do

122 / 142 AUDIT REPORT 29-04-2016

12.03.15 30 12,Vol-X do

15.03.15 50 16,Vol-X do

16.03.15 50 17,Vol-X do

17.03.15 50 19,Vol-X do

18.03.15 50 21,Vol-X do

19.03.15 50 22,Vol-X do

20.03.16 50 23,Vol-X do

21.03.16 50 25,Vol-X do

23.03.16 50 27,Vol-X do

Total 1589

Total HSD Oil 1589ltrs X@ Rs 62.50=Rs.99312 /-

Vehicle No. OR 15 P 7113

03.02.15 10 67,Vol-IX Manoj Ku Kheti

04.02.15 10 67,Vol-IX Manoj Ku Kheti

05.02.15 10 69,Vol-IX do

06.02.15 10 70,Vol-IX do

07.02.15 10 71,Vol-IX do

09.02.15 10 73,Vol-IX do

10.02.15 10 74,Vol-IX do

11.02.15 10 75,Vol-IX do

12.02.15 10 76,Vol-IX do

16.02.15 10 81,Vol-IX do

17.02.15 10 82,Vol-IX do

18.02.15 10 83,Vol-IX do

19.02.15 10 84,Vol-IX do

20.02.15 10 86,Vol-IX do

24.02.15 10 90,Vol-IX do

25.02.15 10 91,Vol-IX do

123 / 142 AUDIT REPORT 29-04-2016

26.02.15 10 93,Vol-IX do

28.02.15 10 96,Vol-IX do

02.03.15 10 98,Vol-IX do

03.03.15 10 1 100,Vol-IX do

07.03.15 10 5,Vol-X do

09.03.15 10 7,Vol-X do

10.03.15 10 9,Vol-X do

11.03.15 10 10,Vol-X do

12.03.15 10 12,Vol-X do

13.03.15 10 14,Vol-X do

14.03.15 10 15,Vol-X do

16.03.15 10 17,Vol-X do

17.03.15 10 17,Vol-X do

18.03.15 10 20,Vol-X do

19.03.15 10 22,Vol-X do

21.03.15 10 25,Vol-X do

23.03.15 5 27,Vol-X do

24.03.15 5 29,Vol-X do

25.03.15 10 31,Vol-X do

26.03.15 10 33,Vol-X do

27.03.15 10 34,Vol-X do

28.03.15 10 36,Vol-X do

Total 370 1

Total HSD Oil 370ltrs X@ Rs 62.50=Rs.23125 /-

Total Mobil 1 ltrsX @Rs.270/- = Rs.270/-

Vehicle No. OR 15 E 1224

03.02.15 10 67,Vol-IX Prakash Naik

124 / 142 AUDIT REPORT 29-04-2016

04.02.15 10 68,Vol-IX Prakash Naik

05.02.15 10 69,Vol-IX do

06.02.15 10 70,Vol-IX do

07.02.15 10 71,Vol-IX do

09.02.15 10 73,Vol-IX do

10.02.15 10 74,Vol-IX do

11.02.15 10 75,Vol-IX do

12.02.15 10 76,Vol-IX do

14.02.15 10 78,Vol-IX do

16.02.15 10 80,Vol-IX do

17.02.15 10 81,Vol-IX do

18.02.15 10 83,Vol-IX do

19.02.15 5 84,Vol-IX do

20.02.15 10 86,Vol-IX do

21.02.15 10 87,Vol-IX do

24.02.15 10 90,Vol-IX do

25.02.15 10 91,Vol-IX do

26.02.15 10 92,Vol-IX do

02.03.15 10 99,Vol-IX do

03.03.15 10 1 100,Vol-IX do

04.03.15 10 2.,Vol-IX do

05.03.15 10 4.,Vol-IX do

07.03.15 10 5,Vol-X do

09.03.15 10 7,Vol-X do

11.03.15 10 10,Vol-X do

12.03.15 10 12,Vol-X do

13.03.15 10 14,Vol-X do

14.03.15 10 15,Vol-X do

125 / 142 AUDIT REPORT 29-04-2016

16.03.15 10 17,Vol-X do

17.03.15 10 19,Vol-X do

18.03.15 10 21,Vol-X do

19.03.15 10 22,Vol-X do

20.03.15 10 23,Vol-X do

21.03.15 10 25,Vol-X do

23.03.15 5 27,Vol-X do

24.03.15 10 29,Vol-X do

25.03.15 10 31,Vol-X do

26.03.15 10 33,Vol-X do

27.03.15 10 34,Vol-X do

28.03.15 10 36,Vol-X do

Total 400 1

Total HSD Oil 400ltrs X@ Rs 62.50=Rs.25000 /-

Total Mobil 1 ltrsX @Rs.270/- = Rs.270/-

Vehicle No. OR 15 K 9344

03.02.15 10 67,Vol-IX Nuas Champia

05.02.15 10 69,Vol-IX Nuas Champia

06.02.15 5 70,Vol-IX do

07.02.15 20 72,Vol-IX do

12.02.15 10 76,Vol-IX do

13.02.15 10 77,Vol-IX do

14.02.15 10 79,Vol-IX do

16.02.15 10 80,Vol-IX do

19.02.15 10 85,Vol-IX do

21.02.15 10 87,Vol-IX do

23.02.15 10 89,Vol-IX do

24.02.15 10 90,Vol-IX do

126 / 142 AUDIT REPORT 29-04-2016

25.02.15 10 91,Vol-IX do

28.02.15 10 96,Vol-IX do

01.03.15 10 98,Vol-IX do

03.03.15 10 100,Vol-IX do

04.03.15 10 3.,Vol-IX do

05.03.15 10 4.,Vol-IX do

09.03.15 10 7,Vol-X do

10.03.15 10 8,Vol-X do

11.03.15 10 11,Vol-X do

12.03.15 10 12,Vol-X do

13.03.15 5 13,Vol-X do

14.03.15 10 15,Vol-X do

16.03.15 10 17,Vol-X do

16.03.15 10 19,Vol-X do

20.03.15 10 23,Vol-X do

21.03.15 10 25,Vol-X do

23.03.15 10 27,Vol-X do

24.03.15 5 29,Vol-X do

25.03.15 10 31,Vol-X do

26.03.15 10 33,Vol-X do

27.03.15 10 34,Vol-X do

28.03.15 10 36,Vol-X do

30.03.15 10 36,Vol-X do

Total 345 0

Total HSD Oil 345ltrs X@ Rs 62.50=Rs.21562 /-

Vehicle No. OR 19 C 4112

11.02.15 10 75,Vol-IX Prem Mahanand

12.02.15 10 1 77,Vol-IX Prem Mahanand

127 / 142 AUDIT REPORT 29-04-2016

13.02.15 20 78,Vol-IX do

14.02.15 10 79,Vol-IX do

15.02.15 10 80,Vol-IX do

16.02.15 10 81,Vol-IX do

17.02.15 15 82,Vol-IX do

18.02.15 10 83,Vol-IX do

19.02.15 10 85,Vol-IX do

20.02.15 10 86,Vol-IX do

21.02.15 10 87,Vol-IX do

22.02.15 10 88,Vol-IX do

23.02.15 10 90,Vol-IX do

24.02.15 10 90,Vol-IX do

25.02.15 10 92,Vol-IX do

26.02.15 10 94,Vol-IX do

27.02.15 10 95,Vol-IX do

28.02.15 10 96,Vol-IX do

01.03.15 10 98,Vol-IX do

02.03.15 10 99,Vol-IX do

03.03.15 10 100,Vol-IX do

04.03.15 10 3.,Vol-X do

05.03.15 10 4.,Vol-X do

07.03.15 10 5,Vol-X do

09.03.15 28 8,Vol-X do

10.03.15 10 9,Vol-X do

11.03.15 10 11,Vol-X do

12.03.15 10 12,Vol-X do

13.03.15 10 14,Vol-X do

14.03.15 10 15,Vol-X do

128 / 142 AUDIT REPORT 29-04-2016

15.03.15 10 16,Vol-X do

16.03.15 10 17,Vol-X do

17.03.15 10 19,Vol-X do

18.03.15 10 21,Vol-X do

20.03.15 20 25,Vol-X do

21.03.16 10 26,Vol-X do

22.03.16 10 27,Vol-X do

23.03.16 10 29,Vol-X do

24.03.15 20 31,Vol-X do

25.03.15 20 31,Vol-X do

26.03.15 10 34,Vol-X do

27.03.15 20 34,Vol-X do

28.03.15 20 36,Vol-X do

29.03.15 15 36,Vol-X do

30.03.15 10 39,Vol-X do

31.03.15 15 39,Vol-X do

31.03.15 10 39,Vol-X do

Total 563 1

Total HSD Oil 563ltrs X@ Rs 62.50=Rs.35187 /-

Total Mobil 1 ltrsX @Rs.270/- = Rs.270/-

Vehicle No. OD 15 9131

19.02.15 10 84,Vol-IX Tengunu

20.02.15 10 85,Vol-IX Tengunu

21.02.15 10 87,Vol-IX do

23.02.15 10 89,Vol-IX do

23.02.15 10 89,Vol-IX do

24.02.15 10 90,Vol-IX do

129 / 142 AUDIT REPORT 29-04-2016

23.02.15 10 89,Vol-IX do

25.02.15 10 91,Vol-IX do

26.02.15 10 94,Vol-IX do

27.02.15 10 95,Vol-IX do

28.02.15 10 96,Vol-IX do

02.03.15 10 98,Vol-IX do

03.03.15 10 100,Vol-IX do

04.03.15 10 2.,Vol-IX do

05.03.15 10 4.,Vol-IX do

09.03.15 10 7,Vol-X do

10.03.15 10 8,Vol-X do

11.03.15 10 11,Vol-X do

12.03.15 10 11,Vol-X do

13.03.15 10 13,Vol-X do

14.03.15 10 14,Vol-X do

16.03.15 10 17,Vol-X do

17.03.15 10 19,Vol-X do

18.03.15 10 20,Vol-X do

19.03.16 10 22,Vol-X do

20.03.16 10 23,Vol-X do

21.03.16 10 25,Vol-X do

23.03.16 10 27,Vol-X do

24.03.16 10 29,Vol-X do

25.03.15 10 31,Vol-X do

26.03.15 10 33,Vol-X do

27.03.15 10 34,Vol-X do

28.03.15 10 35,Vol-X do

Total 330 0

130 / 142 AUDIT REPORT 29-04-2016

Total HSD Oil 330ltrs X@ Rs 62.50=Rs.20625 /-

Grand Total Rs. 2315062.00

On issue of audit objection memo the local authority replied that " the same will be traced out and produced to next audit". Hence Rs 2315062.00 is kept under objection till submission of above log books to the next audit.

PARA: 15 AUDIT ON WORKS

15.1 - Excess Expenditure over and above Tender Value

Excess Expenditure over and above Tender Value(P.O.M- Page -29)

On Scrutiny the following work case records with reference to M.B., It was found that a excess payment of total sum of Rs. 93,455.56

has been paid over and above the tender value, which not only violates the essence of Tender but also enables the executants

to earn undue gain at the cost of Municipality. Those, such excess payment over and above the tender value is not admissible

in audit and needs recovery from the executants.

The details are given below:

Sl. No. Vr. No./ Dt. Name of the Work Name of the Name of the Tender Value (Rs.) Amount Paid ( Rs.) Excess executants J.E. Amount Paid ( Rs.) 1 1524/28.11.2014 Cost. Of Parking Chandra Simanchal Das 16,16,349.64 16,75,000.00 58,650.40 Pavement infront Bhanau Behera of Sambalpur Municipality, Sambalpur 2 02/dt. 02/04/2014 Cost. Of cc road at Abindas nanda Simanchal Das 694913.20 698514.00 3600.80 surendra nath mishra gali, executive colony, w.no-29 3 637/dt.05.07.2014 Renovation of Prabir Kumar Debasis Prusty 64686.84 91981.00 27294.16 souchalaya at Das nadapada, Sambalpur 4 599/26.06.14 Imp of Sumanta Dani Simanchal 196090.00 200000.00 3910.00 Laxmidunguri Sahi Dash road Wn.-24 Total 93,455.56

OR 93456.00 The local authority replied that "The amount will be recovered from the executant. Hence, the objection stands goods".

Persons responsible

Name Amount

Sudhansu Bhoi, OAS I JB, Ex EO Rs. 19550.00

Anniruddha Pradhan, OAS I JB, Ex EO Rs. 11601.00

Niladri Ratha, Accountant Rs. 31151.00

Simanchal Dash, JE Rs. 22056.00

131 / 142 AUDIT REPORT 29-04-2016

Debasish Prusty, JE Rs. 9098.00

TOTAL Rs. 93456.00

Responsible Person for this paragraph

Slno Name Designation Adress Amount(In Rs:) 1 Sudhansu Bhoi, OAS I JB Ex-EO Deputy Commissioner, 19550.00 Sambalpur Municipal Corporation 2 Aniruddha Pradhan, OAS Ex-EO BDO, Sonepur Panchayat 11601.00 Samiti, Dist- Sonepur 3 Niladri Ratha Accountant Sambalpur Municipal 31151.00 Corporation 4 Simanchal Dash JE Sambalpur Municipal 22056.00 Corporation 5 Debasish Prusty JE Sambalpur Municipal 9098.00 Corporation

15.2 - Less Deduction of OST VAT

Less Deduction of OST (VAT) -(P.O.M- Page 33)

On the Checking the work case record with reference to the MB, it was found that a total sum of Rs.22,55.00

has been led deducted than the actual amount towards the OST ( Vat) . The Details are given below:-

Sl. No. Vr. No./ Dt. Name of the Name of the Name of the Amount of the Amount Deducted Actual Excess Work executants J.E. bill (Rs.) towards the VAT amount Amount Paid ( from the bill due Rs.) towards the VAT 1 1529/ dt. Cost of cc road Ashok Kumar Padmini 902602.00 33849.00 36104.00 2255.00 29.11.2014 & drain of Mirdha Meher mahabirpada tusarmishra gali, dhanupali, w.no.1 Total 2255.00

Hence, Rs.2255.00 needs recovery from the executants.

The local authority replied that "The amount will be recovered from the executant. Hence, the objection stands goods"..

Person responsible

1. Sri Sudhanshu Bhoi, OAS (I) JB, Commissioner Rs.752.00

2. Padmini Meher, JE Rs.752.00

3. Niladri Ratha, Accountant Rs.751.00

TOTAL Rs. 2255.00

15.3 - Less Deduction of EGB

132 / 142 AUDIT REPORT 29-04-2016

Less Deduction of EGB- (P.O.M- Page30 to 32)

On the Checking the work case record with reference to the MB, it was found that a total sum of Rs.7319.00

has been led deducted than the actual amount towards the EGB . The Details are given below:-

Sl. No. Vr. No./ Dt. Name of the Work Name of the Name of the No. Of Amount Actual Excess Amount executants J.E. Cement bags Deducted amount due used towards the towards the Paid ( Rs.) EGB from the EGB @3.50/ bill bag 1. 156/28.08.14 Imp of Road and drain Soumya Ranjan Debasish Prusti 766 2528 2681 153 near Sajua babu house Mishra Rajangar Wn-3 2. 751/19.04.14 Imp of Road at Vigilance Saraswati Dalei Debasish Prusti 683 2254 2390 136 colony Wn.-5 3. 306/21.05.14 Imp of CC road & drain at Ashok Mirdha Debasish Prusti 609 2010 2131 121 Adivasi Pada Wn-9 4. 1046/03.09.14 Imp of Road from Driver Sushanta Behera Padmini Meher 422 1393 1477 84 colony Nirmal Mishra House towards Krishna Sweets Wn-2 5. 09/02.04.14 Imp of Road from Mohanty Pradip Behera Debasish Prusti 821 2710 2873 163 Electronics side Gali Wn-6 6. 304/21.05.14 Const of Drain & Culvert Apurba Dhara 194 582 679 97 Bhima Bhoi Road Wn.20 7. 338/29.05.14 Imp of Jhupudipada road Sanju Luha Simanchal Dash 981 3238 3433 195 side drain Wn-23 8. 867/14.08.14 Imp of Makhnapada road Santosh Khuntia Simanchal Dash 984 3248 3444 196 with drain Wn.25 9. 2095/25.02.15 Const of Road Adasha Kailash Kissan Sanjeeb Toppo 518 0.00 1813 1813 pada Wn.5, Hirakud 10. 436/02.06.14 Imp of cc road with Drain Binod Panda Simanchal Dash 476 1571 1666 95 Mahadeb Mandir W.n-16 11. 425/02.06.14 Imp of cc road drain near Badan Majhi Simanchal Dash 682 2254 2387 133 Conservancy Godown Wn.15 12. 684/08.07.14 Imp of Tangerpali Road Kalpana Munda Simanchal Dash 760 2508 2660 152 with drain Wn.29 13. 863/08.08.14 Imp of road & drain from Sanju Luha Simanchal Dash 629 2079 2201 122 Shanti Mirdha H to Subash Chattar H Deolibandh Wn.17 14. 675/05.07.14 Imp of Khetripada Drain & Kalpana Munda Simanchal Dash 518 1710 1813 103 road Wn.29 15. 284/15.05.14 Imp of Road & drain Kalpana Munda Simanchal Dash 409 1350 1430 80 Danipali, Wn.27 16. 676/05.07.14 Imp of Road drain Kalpana Munda Simanchal Dash 318 1050 1113 63 Majhipada,Wn.28 17. 546/25.06.14 Const of CC road back Deepak Bhuan Simanchal Dash 745 2459 2607 148 side of Jasbir Singh Gali 18. 526/23.06.14 Imp of Talbhatta pada do do 997 3291 3489 198 Chandan nagar 19. 06/02.04.14 Imp of Drain & road Jamil Prabir Dash Debasish Prusti 756 2495 2646 151 member gali 20. 1273/20.10.14 Imp of CCroad at Arya Chandrabhanu do 1526 5036 5341 305 bihar Dash babu lane Behera Wn.7 21. 157/28.04.14 Imp of Cc road & drain at Sanju Luha do 415 1370 1452 82 Shibnagar Wn.-7 22. 685/09.07.14 Imp of cc road & drain Chandrabhanu do 731 2412 2558 146 Wn.-3 Behera 23 266/09.03.15 Cons of Soma Tirkey Sanjib Topo 738 00 2583 2583 C.C raod From main road towards Andhari part

133 / 142 AUDIT REPORT 29-04-2016

Mandir, Hirakud Total 7319.00

Hence, Rs.7319.00 needs recovery from the executants.

The local authority replied that "The amount will be recovered from the executant. Hence, the objection stands goods".

Persons responsible

Name Amount

Trilochan Majhi, OAS SB, Commissioner Rs. 1465.00

Anniruddha Pradhan, OAS I JB, Ex EO Rs. 974.00

Niladri Ratha, Accountant Rs. 2433.00

Simanchal Dash, JE Rs. 497.00

Debasish Prusty, JE Rs. 456.00

Sanjeeb Topo, JE Rs. 1466.00

Padmini Meher, JE Rs. 28.00

TOTAL Rs. 7319 .00

Responsible Person for this paragraph

Slno Name Designation Adress Amount(In Rs:) 1 Aniruddha Pradhan, OAS Ex-EO BDO, Sonepur Panchayat 974.00 Samiti, Dist- Sonepur 2 Trilochan Majhi, OAS SB Commissioner Sambalpur Municipal 1465.00 Corporation 3 Niladri Ratha Accountant Sambalpur Municipal 2433.00 Corporation 4 Simanchal Dash JE Sambalpur Municipal 497.00 Corporation 5 Debasish Prusty JE Sambalpur Municipal 456.00 Corporation 6 Sanjeeb Topo JE Sambalpur Municipal 1466.00 Corporation 7 Padmini Meher JE Sambalpur Municipal 28.00 Corporation

15.4 - Less Deduction of EGB

Less Deduction of EGB- (P.O.M- Page 127)

On the Checking the work case record with reference to the MB, it was found that a total sum of Rs1416.00

has been less deducted than the actual amount towards the EGB . The Details are given below:-

Sl. No. Vr. No./ Dt. Name of the Work Name of the Name of the No. Of Amount Actual Excess executants J.E. Cement bags Deducted amount due Amount used towards the towards the Paid ( EGB from the EGB @3.50/ Rs.) bill bag 1. 299/20.05.14 Const of CC road & drain Sanju Luha Debasish Prusti 695 2294 2432 137 Christianpada Wn.-8

134 / 142 AUDIT REPORT 29-04-2016

2. 468/17.06.14 Office Building Jayadev Panda Simanchal Dash 719 2373 2516 143 3. 2001/15.01.15 CC road in front of Pradip Behera do 770 2541 2695 154 Gurudwara Wn-15 4. 427/26.06.14 CC road and drain existing Binod Panda do 476 1571 1666 95 culvert Mahadevmandir 5. 339/09.05.14 Road & drain Dhubapada Bideshi Sanbada Debasish Prusti 426 1406 1491 85 6. 762/21.07.14 CC road on Fayasaddin Chandrabhanu Padmini Meher 718 2369 2513 144 Gali Behera 7. 684/08.07.14 Imp of Tangerpali Road Kalpana Munda Debasish Prusti 760 2508 2660 152 Wn.09 8. 335/27.05.14 Imp of Dhutrapada road Chandrabhanu do 776 2561 2716 155 Wn.9 Behera 9. 158/28.04.14 Cc road & ndrain Chandrabhanu Simanchal Dash 968 3195 3368 193 Krishnareddy house Behera Wn.18 10 302/21.05.14 Road & drain Gurupada Bideshi Sanbada D Prusti 792 2614 2772 158 Wn.1 Total 1416.00 Hence, Rs.1416.00 needs recovery from the executants.

The local authority replied that "The amount will be recovered from the executant. Hence, the objection stands goods".

Persons responsible

Name Amount

Anniruddha Pradhan, OAS I JB, Ex EO Rs. 474.00

Niladri Ratha, Accountant Rs. 466.00

Simanchal Dash, JE Rs. 197.00

Debasish Prusty, JE Rs. 231.0

Padmini Meher, JE Rs. 48.00

TOTAL Rs. 1416 .00

Responsible Person for this paragraph

Slno Name Designation Adress Amount(In Rs:) 1 Aniruddha Pradhan, OAS Ex-EO BDO, Sonepur Panchayat 474.00 Samiti, Dist- Sonepur 2 Niladri Ratha Accountant Sambalpur Municipal 466.00 Corporation 3 Debasish Prusti JE Sambalpur Municipal 231.00 Corporation 4 Simanchal Dash JE Sambalpur Municipal 197.00 Corporation 5 Padmini Meher JE Sambalpur Municipal 48.00 Corporation

15.5 - Payment made without voucher

Payment made Without Voucher - (P.O.M- Page 128 to 132)

On Scrutiny the following work case records with reference to M.B., It was found that a excess payment of total sum of Rs.68050.00 has been paid towards cost of display board. But no voucher along with certificate of JE for the payment of the display board was found in the works case records. . Without voucher the payment can not be admitted in audit and needs recovery from the executants.

135 / 142 AUDIT REPORT 29-04-2016

The details are given below:

Sl. No. Vr. No./ Dt. Name of the Work Name of the Name of the Amount of the Bill Amount Paid Excess executants J.E. (Rs.) including cost of Amount Paid display board ( towards cost of Rs.) display board ( Rs.) 1. 1681/23.12.14 CC road & drain old Abinash Nanda Simanchal Dash 195637 196769 1132 godown Gali Gopalmal 2. 1510/28.11.14 CC road Forest Saraswati Dalei Debasish Prusti 727749 729545 1796 Colony, Sakshipada 3. 1507/27.11.14 Imp of road Sarlakani, do do 423381 425381 2000 Wn.9 4. 2029/12.02.15 CC road & drain Kishor Barik Simanchal Dash 190495 192495 2000 Tiwari Lane 5. 1373/30.10.14 CC road behind Saraswati Dalei Debasish Prusti 727750 729750 2000 Radhakrishna Temple Wn9 6. 1504/27.11.14 CC road & drain Sanju Luha do 493642 495642 2000 Jhankarpada Sarla 7. 2095/25.02.15 Imp of road from Chandrabhanu do 394000 396000 2000 Canal Road to Ashok Behera Ghoshal house Wn.9 8. 1878/13.01.05 Imp of road & drain Sanju Luha Debasish Prusti 317751 318139 388 shibanagar Wn-2 9. 2184/04.03.15 CC road at Chinmaya Mahendra Dalei Simanchal Dash 1626226 1628226 2000 mission Wn.28 10. 1411/07.11.14 Cc road near Dipak Bhuian Debasish Prusti 95574 97574 2000 Shibamandir Wn-5 11. 1412/07.11.14 Cc road and drain Ashok Mirdha Padmini Meher 187925 189925 2000 backside of UGB Gobindtola 12. 1499/26.11.14 CC road Paramjyoti Sushanta Behera Debasish Prusti 487850 489850 2000 Wn.4 13. 157/28.04.14 CCroad and drain Sanju Luha do 294296 296296 2000 Shibnagar Sarla 14. 1675/23.12.14 Imp of Kureitela do do 300688 302688 2000 Majhipada Road 15. 1144/22.09.14 Ccroad and drain Chandrabhanu Simanchal Dash 989019 991019 2000 Kultapada wn.27 Behera 16. 546/25.06.14 CC road backside of Dipak Bhuina do 591510 593510 20000 Jasbir singh Gali 17. 685/09.07.14 CC road drain Chandrabhanu Debasish Prusti 493642 495642 2000 Harijanpada Wn.3 Behera 18. 526/23.06.14 Imp of Talbhatta pada Dipak Bhuina Simanchal Dash 691698 693698 2000 Chandannagar Rajib colony road 19. 1273/20.10.14 Imo of CC road Chandrabhanu Debasish Prusti 986453 988218 1765 Aryabihardash Behera babulane Wn.7 20. 1508/27.11.14 Imp of Ramachandra Sanju Luha do 180838 182838 2000 Meher Gali Wn.6 21. 1115/07.11.14 CC road & drain Dipak Bhuian Debasish Prusti 288065 290065 2000 Mausimaa Mandir Wn-5 22. 158/28.04.14 CC road & drain Chandrabhanu Simanchal Dash 594637 596637 2000 Krishnareddy House Behera wn.18 23. 1876/13.01.15 Imp of road Issan Gadadhar Kumra Debasish Prusti 795384 797384 2000 Nayak Gali Wn.7 24. 1416/07.11.14 CC road and drain Prabir Dash do 395984 397984 2000 SBI backside Wn.5 25. 2026/11.02.15 Imp of ccroad and Chandrabhanu Debasish Prusti 194918 196918 2000 drain Samaleipadar Behera Wn-9 26. 1047/03.09.14 CC road Balaji Colony Kishor Meher Simanchal Dash 190031 192000 1969

136 / 142 AUDIT REPORT 29-04-2016

Wn.20 27. 1081/15.09.14 Cc road & drain near Abinash Nanda Simanchal Dash 480522 482522 2000 padhy babu house Wn.29 28. 2030/12.02.15 CC road & drain Kishor Barik do 470063 472063 2000 Gramadevi Temple to Gopalmal 29. 1509/27.11.14 Const of Retaining Debasish Panda do 195114 197114 2000 wall back side of Hanuman mandir Wn.16 30. 672/05.07.14 Ren of Sauchalaya Prabir Dash Simanchal Dash 92639 93139 500 Ghunghutia pada 31. 308/21.05.14 Road & drain at Kalpana Munda Simanchal Dash 993593 995593 2000 Shantinagar Wn.28 32. 737/17.07.14 C.C Road & drain at Saswat Asirbad Sahu Simanchal Dash 784724 786326 1600 Anguliapara , W- 29 33 736/16.07.14 C. C Raod & drain Deepak Bhuya Simanchal Dash 993942 995642 1700 Gita Coaching Centre At madavati raod 34 302/21.05.14 Road & drain at Bideshi Sana bada Debasis Prusty 493642 495642 2000 Gurupara , W-1 35 1376/30.10.14 C.C Road near Deepak Bhuya Simanchal Dash 196728 197928 1200 Nurshing At- Badabajar, W-20 36 1875/13.01.15 Improvement of road Deepak Bhuya Simanchal Dash 850838 852838 2000

& drin , AT- basantpur,W-23 37 2237/13.03.15 C.C Road drain at- Kishor Barik Simanchal Dash 286302 288302 2000 pradhanpara Third Lane , W-29 TOTAL 68050.00

Hence , Rs. 68050.00 needs recovery from the executants& compliance reported to audit.

The local authority did not return the audit objection memo till submission of audit report.

Persons responsible

Name Amount

Trilochan Majhi, OAS SB commissioner Rs. 5465.00

Sudhansu Bhoi, OAS I JB, Ex-EO Rs. 8313.00

Anniruddha Pradhan, OAS I JB, Ex EO Rs. 8914.00

137 / 142 AUDIT REPORT 29-04-2016

Niladri Ratha, Accountant Rs. 22661.00

Simanchal Dash, JE Rs. 10707.00

Debasish Prusty, JE Rs. 11323.0

Padmini Meher, JE Rs. 667.00

TOTAL Rs. 68050 .00

Responsible Person for this paragraph

Slno Name Designation Adress Amount(In Rs:) 1 Trilochan Majhi, OAS SB Commissioner Sambalpur Municipal 5465.00 Corporation 2 Aniruddha Pradhan, OAS Ex-EO BDO, Sonepur Panchayat 8914.00 Samiti, Dist- Sonepur 3 Sudhansu Bhoi, OAS I JB Ex-EO Deputy Commissioner, 8313.00 Sambalpur Municipal Corporation 4 Niladri Ratha Accountant Sambalpur Municipal 22661.00 Corporation 5 Simanchal Dash JE Sambalpur Municipal 10707.00 Corporation 6 Debasish Prusty JE Sambalpur Municipal 11323.00 Corporation 7 Padmini Meher JE Sambalpur Municipal 667.00 Corporation

PARA: 16 AUDIT ON UNITS / DEPARTMENT

16.1 - Trading Account

No trading accounts were operated during the year 2014-15.

PARA: 17 AUDIT ON SCHEMES / PROGRAMMES

17.1 - Physical & Financial achivement of different Schemes

The position of achievement in respect of various scheme is against both physical & financial target for the year 2014-15 is given below

Name of the Financial achievement Physical Achievement scheme O.B Funds Total fund Expenditu Unspent Percenta No. Of No. Of Total No. Of No. of Percenta received available re Balance ge of spill over project projects spill over ge of during the at the end expenditu projects planned complete projects achievem year of the re to that from for the d during to the ent year of previous current the year next year available years year as fund per annual action plan 1 2 3 4 5 6 7 8 9 10 11 12 13 MVT 8313000 9678000 17991000 9463057 8527943 53% 0 18 18 18 0 100%

138 / 142 AUDIT REPORT 29-04-2016

BRGF 18514856 10839000 29353856 18309591 11044265 62% 0 29 29 29 0 100% 13th FC -1969501 32121000 30151499 12694769 17456730 42% 0 17 17 17 0 100% Road & 8723056 13622000 22345056 4716078 17628978 21% 0 16 16 16 0 100% Bridge (TFC) Road & 0 5148000 5148000 197113 4950887 4% 0 1 1 1 0 100% Bridge (Maintenanc e) WODC 4289606 0 4289606 714448 3575158 17% 0 3 3 3 0 100% Spl Problem 8200000 0 8200000 548944 7651056 7% 0 4 4 4 0 100% Fund

During the year 2013-14, Niether grant was received nor expenditure was made towards MPLAD . It was seen from the previous audit report that the closing balance of MPLAD scheme was Rs(-)130744.00.

The SJSRY was launched on 01-12-1997 after subsuming the three earlier schemes for urban poverty alleviation, namely NRY, UBSP and PMIUPEP. The key objective of the scheme was to provide gainful employment to the urban unemployed or under employed through the setting up of self-employment ventures or provision of wage employment.

To overcome the difficulties faced by the States/ UTs and adress certain drawbacks in the implementation of SJSRY, the guidelines of the schemes has been revised. It is presumed that the revised guidelines will assist in the affective implementation of SJSRY and make a dent on the urban poverty scenario in the country. The revised guidelines came into effect from 01-04-2009.

The objective of the revised SJSRY supporting skill development and training programmes to enable to the urban poor have access to employment opportunities opened up by the market or undertake self employment.

During the year 2014-15 a total sum of Rs 10424000.00 allotment has been received and a total sum of Rs 1378072.00 expenditure was made towards SJSRY.

The percentage of achievement of SJSRY for the year 2014-15 was 13.2 % which is alarming. The key objective of the SJSRY has become failure. Hence the local authority is requested to expedite the schemes on the priority basis in order to provide gainful employment to the urban unemployed .

PARA: 18 MISCELLANEOUS

18.1 - Checking of records not produce to previous audit

The following work case record was not produce to previous audit was produce to this audit.The details are furnished below.

Vr. No.302/ 30-05-13 Work- Const. of Karma field Tangerpali Amount Rs. 64399.00

18.2 - Audit paragraph pending for settlement

Sl No. Audit Report No. Paragraphs pending for Paragraphs pending for Total With year of settlement relation to dsettlement other than account misappropriation of cash & loss of misappropriation And defalcation stock & store No of Amount No of Amount No of Amount paragraphs Paragraphs paragraphs 1 2 3 4 5 6 7 8 2696/2012-13 Nil 0.00 14 1175916.00 14 1175916.00 for the year 1. 2011-12 2 17522/2013-14 03 1375.00 33 16604672.00 36 16606047.00 for the year

139 / 142 AUDIT REPORT 29-04-2016

2012-13 44712/2014-15 Nil 0.00 90 862868450.16 90 862868450.16 for the year 3. 2013-14 & 2008-09

The audit paragraph pending for settlement is given below.

18.3 - Grievances redessal system

The Grievance redressal system in the year 2014-15 is given below.

Particulars based on complaint / grievance register No. Of complaints Complaints pending for disposal at the beginning of the year 0 Complaints received during the year 318 Total: 318 Complaints disposed off during the year 318 Complains pending for disposal at the end of the year 0

18.4 - Position of Loan

No Loan was received or repayment during the year 2014-15 due to non-availability of opening balance in the previous audit report. The details position has not been furnished.

18.5 -

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

19.1 - Position of deposits

The details position of deposits for the year 2014-15 is given below

Particulars Position of Deposit Account O.B 0.00 Amount received during the year 5355201.00 Total 5355201.00 Amount refunded during the year 2777915.00 Balance to be refunded 2577286.00

140 / 142 AUDIT REPORT 29-04-2016

19.2 - Position of CPF & EPF

The detail deductions & deposit towards CPF & EPF is given below

Particulars Position of CPF Account Position of EPF Account O.B 0.00 0.00 Amount deducted during the year 3413075.00 9525750.00 Total 3413075.00 9525750.00 Amount deposited during the year 3413075.00 9525750.00 Balance to be deposited 0.00 0.00 The above receipt and deposit of CPF/EPF has been worked out by audit from the Accountant cash book. The CPF/EPF register was not maintained by this Municipality. Due to non maintenance of the same there may be possibility of non deposit of collected amount.

19.3 - Position of Govt. dues

The position of Govt. dues for the year 2014-15 is given below

Particulars Govt. Dues Royalty VAT Labour P.T I.T Service Others Total

Cess Tax Dues 546885.00 1453859.00 130509.00 0.00 -135498.00 0.00 0.00 1995755.00 Outstanding

For Deposit at the beginning of the year Amount 1317876.00 3452607.00 734697.00 255025.00 1259521.00 140000.00 0.00 7159726.00 Collected during the

Year Total 1864761.00 4906466.00 865206.00 255025.00 1124023.00 140000.00 0.00 9155481.00 Amount remitted 1172647.00 2904633.00 501102.00 255025.00 1314340.00 140000.00 0.00 6287747.00

During the year Balance to be 692144.00 2001833.00 364104.00 0.00 -190317.00 0.00 0.00 2867734.00 remitted at the end of the year The local authority is requested to deposit the amount of Rs 2867734.00 in proper head of account and compliance reported to audit.

The above collection and deposit has been worked by audit from the accountant cash book.

The register of outstanding dues was not maintained by this Municipality. Due to non maintenance of the same there may be possibility of non deposit of collected amount.

PARA: 20 RESULT OF AUDIT

20.1 - Maintenance of Records & Registers

141 / 142 AUDIT REPORT 29-04-2016

The maintenance of records and registers of this Municipality is far away from satisfactory. Importance records and registers i.e. abstract register of receipt and expenditure, DCB registers of taxes and fees, Asset register, Reconciliation register of bank pass books with cash books, Lease register, License register , Register of Outstanding deposits etc were not maintained during the year 2014-15. The same may be maintained and produce to next audit.

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 667069297.99 0.00 0.00 0.00 2 8.1 1337000.00 1337000.00 1337000.00 0.00 0.00 3 11.1 900.00 900.00 900.00 0.00 0.00 4 12.1 121065.00 121065.00 121065.00 0.00 0.00 5 13.1 17538615.00 17538615.00 17538615.00 0.00 0.00 6 14.1 50804.00 50804.00 50804.00 0.00 0.00 7 14.2 0.00 2300000.00 0.00 0.00 0.00 8 14.3 12125.00 12125.00 12125.00 0.00 0.00 9 14.4 0.00 2900000.00 0.00 0.00 0.00 10 14.5 122400.00 122400.00 122400.00 0.00 0.00 11 14.6 0.00 86959.00 0.00 0.00 0.00 12 14.7 0.00 938108.00 0.00 0.00 0.00 13 14.8 0.00 17103823.00 0.00 0.00 0.00 14 14.9 0.00 808030.00 0.00 0.00 0.00 15 14.10 0.00 34073000.00 0.00 0.00 0.00 16 14.11 0.00 2315062.00 0.00 0.00 0.00 17 15.1 93456.00 93456.00 93456.00 0.00 0.00 18 15.2 2255.00 2255.00 0.00 0.00 0.00 19 15.3 7319.00 7319.00 7319.00 0.00 0.00 20 15.4 1416.00 1416.00 1416.00 0.00 0.00 21 15.5 68050.00 68050.00 68050.00 0.00 0.00 Total 19355405.00 746949684.99 19353150.00 0.00 0.00

Audit Certificate

Cetrified that the accounts of Sambalpur Municipality. Sambalpur for the financial year 2014-2015 have been covered under audit and found correct subject to the comments / remarks offered in the foregoing paragraphs .

Spot Recovery Sl No Ref Para No/Audit Objection M.R.No Date Amount(In Rs:) Name of the person Statement Page No Total

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