120709 AR 2015-2016-SAMBALPUR.Pdf
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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 1 / 142 AUDIT REPORT 29-04-2016 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. 2 / 142 AUDIT REPORT 29-04-2016 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) 3 / 142 AUDIT REPORT 29-04-2016 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. 4 / 142 AUDIT REPORT 29-04-2016 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.