Report in This Regard Has Been Submitted to the Local Authority Vide L
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AUDIT REPORT 25-06-2017 LOCAL FUND AUDIT, BHUBANESWAR, ODISHA CATEGORY : Municipality/Municipal Corporation,General Audit Report No : 194671/AR/2016-2017-BHUBANESWAR PARA: 1 TITLE SHEET 1 Name of the Institution : Bhubaneswar Municipal Corporation 2 Year of Accounts under Audit : 2015-2016 3 Name of the Local Authority during the year of A/Cs : DR. KRISHAN KUMAR IAS COMMISSIONER FROM 01.04.2014 TILL DTE Name of the Local Authority at the time of Audit : DR. KRISHAN KUMAR IAS COMMISSIONER 4 Duration of Audit : 03-05-2016 To 10-04-2017 (Mandays Consumed :- 395) 5 Name of the Auditors : SACHIKANTA SARANGI - Lead Auditor(20-12-2016 to 31-03-2017) SUJATA PRAHARAJ - Auditor(18-05-2016 to 31-03-2017) RATIKANTA ACHARYA - Auditor(18-05-2016 to 31-03-2017) SUSMITA PARIDA - Auditor(18-05-2016 to 31-03-2017) MADHUSMITA RAY - Auditor(18-05-2016 to 31-03-2017) SANGHAMITRA BEURA - Auditor(10-11-2016 to 31-03-2017) 6 Name of the Reviewing Officer : Smt Arundhati Jena(District Audit Officer) 7 Date of submission of report by Reviewing officer : 24-04-2017 8 Entry Conference Date : 02-05-2016 9 Exit Conference Date : 27-05-2017 10 Name of the District Audit Officer : Smt Arundhati Jena 11 Date of approval of report by District Audit Officer : 25-06-2017 1 / 257 AUDIT REPORT 25-06-2017 PARA: 2 PHYSICAL VERIFICATION Slno Items Date Of Physical Physical Balance Balance As per Cash Reference To The Discrepancies If Any verification Before / Book / Stock Page No Of Cash After Transaction Register Book / Stock Register 1 Misc. receipt books 26.05.2016 125.00 125.00 P-4 of stock regsiter -- Vol-I 2 Cash in hand 26.05.2016 72685.00 72685.00 P-41 of cashiers -- cash book 3 MB 26.05.2016 -- -- P-30 stock register -- Vol-I Comments Non maintenance of Postage stamp Account Register :- (POM page NO 01 ) Postage stamp Account Register was not maintained & produced for necessary scrutiny in audit..This is irregular .Steps may be taken to maintain the same &fact reported to Audit .Attention of higher administrative authirities are being invited to the matter. 2 / 257 AUDIT REPORT 25-06-2017 PARA: 3 LIST OF VERIFIED RECORDS A : List Of Verified Records/Register Slno List Records/Register Rules Form No 1 Measurement Book Rule 365 Form W-VIII 2 Register of Works Rule 345 Form W-VI 3 Stock & Store Register of Rule 346 Form W-VII Municipality 4 Nominal Muster Roll (NMR) Rule 340 Form W-II 5 Tax collector's Ledger Rule 198 Form M 6 Stock account of Receipt Forms Rule 196 Form L 7 Tax collector's daily collection Rule 192 Form K register 8 Tax Receipt Form Rule 188 Form I 9 Stock Register of Stationery Rule 172 Form No. XLIV 10 Stamp Account Rule 172 Form No. XLIV 11 Stock account of Tickets used for Rule 171 Form No. XLIII daily collection of Market fees 12 Register of Grants Rule 80 Form No. XLII 13 Register of Interest Bearing Rule 147 Form No. XLI Securities 14 Daily Collection Register Rule 171 Form No. XL 15 Stock account of License Number Rule 155 Form No. XXXII Plates 16 Loan Register Rule 149 Form No. XXVII 17 Register of Investments Rule 148 Form No. XXVI 18 Advance Ledger Rule 136 Form No. XVIII 19 Cash Book of the municipality Rule 125 Form No. XIV 20 Absentee Statement Rule 97 Form No. X 21 Salary Bills Rule 97 Form No. IX 22 Challan Rule 87 Form No. VI 23 Register of Bills Rule 96 Form No. VII 24 Subsidiary Cash Book Rule 128 A Form No. V-A 25 Cashier's Cash Book Rule 81 Form No. V 26 Schedule for the Budget Estimate Rule 77 Form No. III 27 Abstract of the Budget Estimate Rule 74 Form No. I-A 28 Budget Estimate Rule 74 Form No. I B : List of Records/Registers not Produced to Audit Slno List Records/Register Rules Form No 1 Warrant register Rule 202 Form R 2 Register of Distrained property & Rule 204 Form S sales 3 Form of inventory & Notice Rule 203 Form Q 4 Distraint Warrant Register Rule 202 Form P 5 Notice of demand for tax u/s-161 of Rule 202 Form O OM Act 6 Progress statement of collection of Rule 200 Form N taxes 7 Register of writes off of demands Rule 190 Form J 8 Arrear Demand Register Rule 187 Form H 9 Mutation Register Rule 184 Form G 10 Register of Petitions Rule 183 Form F 11 Form of appeal petition Rule 183 Form E 12 Demand and Collection Register Rule 178 Form B 13 Assessment List Rule 177 Form A 14 Tax Ledger (personal A/C of Tax Rule 178 Form B(I) Payers) 15 Arrear List Rule 170 Form No. XXXIX 16 Ledger of Lessees Rule 170 Form No. XXXVIII 17 Jamabandi Register Rule 170 Form No. XXXVII 18 Register of Rents for which there is Rule 163 Form No. XXXVI fixed demand 19 Miscellaneous Receipts Rule 157 Form No. XXXIV 20 Register of Lands Rule 160 Form No. XXXV 3 / 257 AUDIT REPORT 25-06-2017 21 Application for License for Carriage, Rule 152 Form No. XXXI Cart, Horses and Other animals 22 Register of the Tax on Carriages, Rule 151 Form No. XXIX Carts, Horses and Other animals 23 License for Carriages, Carts, Rule 154 Form No. XXX Horses Other and animals 24 Appropriation Register of Loan Rule 150 Form No. XXVIII Funds 25 Establishment Audit Register Rule 146 Form No. XXV 26 Annual Account of Receipts and Rule 145 Form No. XXIV Expenditure 27 Register of Quarterly & Annual Rule 144 Form No. XXIII account of Expenditure 28 Register of Quarterly & Annual Rule 144 Form No. XXII account of Receipt 29 Register of outstanding deposits Rule 143 Form No. XXI 30 Deposit Ledger Rule 142 Form No. XX 31 Register of Outstanding Advances Rule 140 Form No. XIX 32 Abstract Register of Expenditure Rule 129 Form No. XVI 33 Register of adjustments Rule 132 Form No. XVII 34 Abstract Register of Receipts Rule 129 Form No. XV 35 Voucher of Recoupment of Rule 110 Form No. XIII Permanent Advance Account 36 Periodical Increment Certificate Rule 99 Form No. XI 37 Permanent Advance Account Rule 108 Form No. XII 38 Order Book Rule 96 Form No. VIII C : List of Records/Registers not Maintained Slno List Records/Register Rules Form No 1 Miscellaneous Supply Bill Rule 343 Form W-V 2 Contract Certificate Rule 343 Form W-IV 3 Contract Agreement Form Rule 341 Form W-III 4 Register of Estimates & Allotments Rule 332 Form W-I D : List of Records/Registers not Required Slno List Records/Register Rules Form No 1 License Register for Drivers and Rule 156 Form No. XXXIII Owners of Carriages plying for hire 2 Subsidiary account of special taxes Rule 79 Form No.-IV Comments Comments - In spite of issue ofobjection memos for the production of records for verification by audit, the records/registers which were not produced to audit are listed in (B) and certain registers not maintained are listed at (C). Some of the important registers like distraint warrant register,register of write offs of demands,arrear demand registers,assessment list,ledger of lesseses,register of quarterly account of receipt and expenditure,deposit register etc.could not be checked due to inability of the local authority to produce the same before audit.As a result,the clear picture of assessment,demand and collection of holding tax could not be ascertained by audit and particularly, due to the want of distraint warrant register,rwarrant register and assessment lists etc.,the action taken by the local authority to maximise the colletion of revenue during the year could not be established.Therefore, it is suggested that the regisrers may be maintained and shown to the next audit. 4 / 257 AUDIT REPORT 25-06-2017 PARA: 4 FINANCIAL POSITION Bhubaneswar Municipal Corporation - 2015-2016 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 CPF 01-04-2016 6425387. 28624605. 35049992. 21662847. 31-03-2016 1338714 31-03-2016 1338714 0.00 95 00 95 00 5.95 5.95 2 Smart City 01-04-2015 0.00 37361141 37361141 28011586. 31-03-2016 3708102 31-03-2016 3708102 0.00 Cash Book 76.00 76.00 00 590.00 590.00 3 RAY 01-04-2015 6558907 13644776 20203683 14138362 31-03-2016 6065321 31-03-2016 6065321 0.00 9.46 0.00 9.46 7.00 2.46 2.46 4 Harischandra 01-04-2015 11572.00 754235.00 765807.00 774000.00 31-03-2016 -8193.00 31-03-2016 -8193.00 0.00 Sahayata Yojana 5 NFBS 01-04-2015 1158442. 19763.00 1178205.0 1170000.0 31-03-2016 8205.00 31-03-2016 8205.00 0.00 00 0 0 6 OSDMF 01-04-2015 675272.0 1300645.0 1975917.0 944588.00 31-03-2016 1031329. 31-03-2016 1031329. 0.00 0 0 0 00 00 7 OAP 01-04-2015 1110187 88612198. 19963098 76780700. 31-03-2016 1228502 31-03-2016 1228502 0.00 90.30 75 9.05 00 89.05 89.05 8 NSDP 01-04-2015 1402215.