AUDIT REPORT 29-04-2016
LOCAL FUND AUDIT, SAMBALPUR, ODISHA
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, Bhubaneswar 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
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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, Cuttack 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,
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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%
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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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