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
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PARA: 2 PHYSICAL VERIFICATION
Slno Items Date Of Physical Physical Balance Balance As per Cash Reference To The Discrepancies If Any verification Before / Book / Stock Page No Of Cash After Transaction Register Book / Stock Register 1 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.
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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
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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.
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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. 56649.00 1458864.0 0.00 31-03-2016 1458864. 31-03-2016 1458864. 0.00 00 0 00 00 9 VAMBAY 01-04-2015 1118570 451902.00 11637607. 0.00 31-03-2016 1163760 31-03-2016 1163760 0.00 5.00 00 7.00 7.00 10 BSY 01-04-2015 104308.0 4213.00 108521.00 60.00 31-03-2016 108461.0 31-03-2016 108461.0 0.00 0 0 0 11 NMMP 01-04-2015 1278461 518998.00 13303612. 3563828.0 31-03-2016 9739784. 31-03-2016 9739784. 0.00 4.00 00 0 00 00 12 BSUP 01-04-2015 1188939 21061498. 13995548 47146331. 31-03-2016 9280915 31-03-2016 9280915 0.00 83.00 00 1.00 00 0.00 0.00 13 SHASU 01-04-2015 4611572. 359242.00 4970814.0 0.00 31-03-2016 4970814. 31-03-2016 4970814. 0.00 00 0 00 00 14 NULM 01-04-2015 5519450 30789999. 85984502. 55863893. 31-03-2016 3012060 31-03-2016 3012060 0.00 3.74 00 74 00 9.74 9.74 15 Solar City 01-04-2015 251875.0 10255.00 262130.00 0.00 31-03-2016 262130.0 31-03-2016 262130.0 0.00 0 0 0 16 PIU 01-04-2015 535175.0 21791.00 556966.00 0.00 31-03-2016 556966.0 31-03-2016 556966.0 0.00 0 0 0 17 Aahar Cash 01-04-2015 0.00 27226497. 27226497. 5038058.0 31-03-2016 2218843 31-03-2016 2218843 0.00 Book 00 00 0 9.00 9.00 18 City Sanitation 01-04-2015 0.00 22257174. 22257174. 5153582.0 31-03-2016 1710359 31-03-2016 1710359 0.00 Fund 00 00 0 2.00 2.00 19 South East 01-04-2015 0.00 50000.00 50000.00 0.00 31-03-2016 50000.00 31-03-2016 50000.00 0.00 Zone 20 South West 01-04-2015 0.00 50000.00 50000.00 22948.00 31-03-2016 27052.00 31-03-2016 27052.00 0.00 Zone 21 North Zone 01-04-2015 0.00 50000.00 50000.00 10000.00 31-03-2016 40000.00 31-03-2016 40000.00 0.00 22 Accountant 01-04-2015 3002699 21117030 51144021 14918994 31-03-2016 3622502 31-03-2016 3622502 0.00 Cash Book 149.00 28.00 77.00 31.00 746.00 746.00 GRAND 3392541 62064846 95990262 18794254 7719600 7719600 0.00 TOTAL 643.45 28.75 72.20 79.00 793.20 793.20
Comments
Summary of Accountant Cash Book
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Personal Ledger 166585046
Bank Balance as per Cash Book 2134460188
FD Statement 1321457512
Total 3622502746
Details of Closing Balance as on 31.03.2016 as per Bank Books & Cash Books
SL No Cash Book Cash In bank In shape of FD Pl account Total 1 Project 0 556966 0 0 556966 Implementation Unit 2 Solar City 0 262130 0 0 262130 3 SASHU 0 4970814 0 0 4970814 4 National 0 9739784 0 0 9739784 Mission Mode Project (NMMP) 5 National Family 0 8205 0 0 8205 Benefit Scheme (NFBS 6 CPF 0 13387146 0 0 13387146 7 VAMBAY 0 11637607 0 0 11637607 8 OSDMF 0 1031329 0 0 1031329 9 NSDP 0 1458864 0 0 1458864 10 OAP 0 122850289 0 0 122850289 11 RAY 0 60653212.5 0 0 60653213 12 SJSRY/NULM 0 30120610.74 0 0 30120611 13 BSY 0 108461 0 0 108461 14 BSUP 0 92809150 0 0 92809150 15 Harish Chandra Sahayata 0 -8193 0 0 -8193 16 SWZ 0 27052 0 0 27052 17 NZ 0 40000 0 0 40000 18 SEZ 0 50000 0 0 50000 19 Smart City 0 3708102590 0 0 3708102590 20 Aahar Cash Book 0 22188439 0 0 22188439 21 City Sanitation Fund 0 17103592 0 0 17103592 22 Accountant Cash Book 0 2134460188 1321457512 166585046 3622502746 6231558235 1321457512 166585046 7719600793 Deviations from OMAR-2012
As per rule-5(4) of OMAR-2012 the accounts officer should examine the entries & the closing balance in the cash book & affix his signature in token. The balance in cash book should be certified by accounts officer. But while verifying the cash book, maintained by cashier no such rule is followed. As per rule-6(5) of OMAR-2012 the bank book should be closed daily, the totals for the end of the day struck & the closing balance should be worked out. But while verifying the bank book it is observed that such rule is not followed. As per rule-10(2) of OMAR-2012 there should be receipt, payment, contra & journal for different types of transaction in the format of ACNT-4,5,6&7. But while observing the vouchers it is observed that no such voucher is prepared. Only payment voucher is prepared by the ULB but it is not as per ACNT-5. As per rule-10(3) of OMAR-2012, all the vouchers shall be prepared by the accountant & it should be kept by the accountant. But while observing the vouchers it is observed that some vouchers are not kept by accountant. Those vouchers are kept with cashier although cheque is issued by the accountant. As per rule-10(4)& 14 of OMAR-2012 voucher shall be numbered for each type & shall be distinctly coded for each fund. But while observing the vouchers it is found that different vouchers are not maintained for different types of fund. Rather payment is made from a single bank account irrespective of different types of fund & voucher no is serially made without considering any fund. As per rule-6(6)& 97(3)(a) of OMAR-2012 the bank reconciliation statement should be prepared for each bank account at the end of every month. While observing the BRS it is found that BRS is prepared in e-municipality software only. The printout of BRS is not taken & nobody has certified it. As per rule-4(3) of OMAR-2012 Wherever the Books of Accounts are maintained manually, the Books of Accounts, Registers, Receipts, Bill books and other Accounting Records and Registers shall be affixed with the Seal of the Municipality and each of the pages of the aforesaid records shall be serially numbered. The number of pages of each Book or Register shall be certified in writing on the last page, after actual verification, by the Executive Officer or any other person duly authorized by him. While observing the manual records it is observed that this rule is not followed neither by cashier nor any of the accountants.
As per rule-19(2) of OMAR-2012 all collections made by Municipality in cash/bank book on the same day of the collection. But while observing the cash & bank book it is observed that all the collections made by cashier in form of cash/cheque is not taken into bank book by the accountant. Similarly all the on line collections of Kalyan Mandap are not entered by accountant/cashier in their bank book. As per rule-23(1) of OMAR-2012 if a cheque is dishonored, then the party has to make payment in cash or demand only along with the amount of bank
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charges. But while checking the cheque collection register it is observed that when cheque is bounced the same cheque or a new cheque is again deposited without collection of any charges. As per rule-23(1) of OMAR-2012 if a cheque is dishonored, the dishonored cheque shall be retained by the accountant & it shall not be handed to anyone till the amount is remitted by the party. But while making the audit it came to our notice that the bounced cheques are handed to respective section rather keeping by the accountant. Also no step is taken by Finance officer for bounce of collection cheques. As per rule-36(4) of OMAR-2012, all payment to employees shall be made through direct transfer to the bank account of employees. But while scrutinizing the vouchers we observed that, some officers are paid their salary through cheque. Some DLR/CLR employees are paid their salary through cash. The reimbursements of telephone bill to officers are paid through cash without making it account transfer through their salary. As per rule-97(3)(e) of OMAR-2012 the details of closing stock for recording the consumption of stores at the end of each month in Form-ST. While making the audit it is observed that no such stock statement is given by store keeper. As per rule-92(1) of OMAR-2012 separate funds shall be formed for meeting the pension & other retirement benefits including the Gratuity & leave encashment. But it is found that no such separate funds are maintained for retirement benefits. All retirement benefits are paid from the bank account by diversification of different grants. Although Govt has sanctioned the Grant towards arrear pension it is not kept in the account (SBI, Old Town Branch) from which the pensions are paid rather it is kept in the Axis bank miscellaneous fund. As per rule-76 of OMAR-2012 Pay bills in the prescribed shall be prepared & abstract of pay bills shall be prepared in Form ES. But while observing the pay bills it is observed that only DLR/CLR bills are prepared in the prescribed format. The rule is not followed for preparation of monthly or arrear bills for the regular employees. As per rule-86 of OMAR-2012 a deposit register should be maintained in Form ACNT-18 for deposits like EMD, ISD & Security Deposit deducted from the contractors.But it is observed that no such register is maintained in the prescribed format. As per rule-87 of OMAR-2012 refund of deposit shall be made only after the executive officer has satisfied himself by a reference to a register of deposits & the accounts officer has certified that the deposit is actually outstanding, in token of which he shall set his initials in the register against the entry. But while scrutinizing the registers it is observed that the finance officer has not certified it, only the paid security amounts are circled. As per rule-88 of OMAR-2012 deposits remaining unclaimed for three consecutive financial years after refunds have fallen due shall be lapsed. But while performing the audit it is observed that no lapse deposits are maintained rather they are been paid. While scrutinizing the money receipts of Holding tax collection with the cash book & cheque collection register it is observed that all the cash collection of holding tax is entered with current & arrear collection & incase of rebate allowed to parties it is also mentioned. If the collection is in the mode of cheque it is not segregated with the current & arrear amount. Also the rebate allowed in cheque collection is not mentioned in the register. Therefore the accounting treatment for collection of holding tax is not proper while it is collected in form of cheque. Therefore ULB authorities are required to maintain proper record arrear & current year collection as well as the amount of rebate allowed while the collection is in the mode of cheque. While scrutinizing the paid vouchers with cash book& UCs submitted to Govt, it is observed that majority of payments are made from the Axis Central Payment (account no-912020039177274) & Odisha Gramya Bank (account no-481).Even if funds are received towards different schemes & UCs are submitted for those schemes but scheme wise payments from respective accounts are not made.All the specific funds are diverted to misc fund account & from misc fund it is transferred to central payment account or any other account as per the will of the Chief Finance Officer as CFO is the single cheque signing authority. This procedure is violating rule-91 of OMAR-2012. All the own incomes of BMC are deposited in different current account from which it is transferred to central payment account. From central payment account majority of payments are made. At the end of every month an amount is transferred to OGB-481 from Octroi or Misc fund account for meeting the official expenses.Therefore it is practically impossible to know which fund is used for what purpose &Ucs are sent to Govt without making the payment from proper grant account. Also it is observed that funds are not properly utilized for the purpose for which it is been received.As all the own incomes of BMC are deposited in current account & it is transferred to Central Payment account which is also a current account, therefore BMC is losing crores of rupees of interest in every year. Therefore it is advised to ULB authorities to maintain Flexi account to earn the higher amount of interest. Although we have advised this suggestion in our previous two reports no step is taken by the finance officer in this regard. While scrutinizing the cash/bank book of different sections it is observed that none of the accountants are maintained the cash book in OMAR format except the Accountant cash book maintained in the Finance Section. Also the bank book maintained in finance section is not totaled, balance is not derived& it is maintained for many bank accounts. This procedure is violating the OMAR {Rule-6(2), as separate bank book should be maintained for separate bank accounts & the ULB authorities are suggested to maintain the cash/bank book which is to be downloaded from E-Municipality accounts module.The hard copy should be printed for each bank account & it should be signed by respective accountant & Finance Officer. While scrutinizing the cash book of OAP, Harischanda Sahayata & NFBS it is observed that cheques paid to different persons are mentioned in cash book only but no voucher is prepared or voucher no is mentioned in the cash book. As per OMAR-2012, rule-11 voucher shall be numbered for each voucher category separately & shall be distinctly coded for separate funds. The voucher numbering shall begin afresh in every financial year. Therefore improper maintenance of cash book in OAP section violates OMAR-2012.
While scrutinizing the cash book of BMC Hospital it is observed that advance paid to storekeeper is not entered in cash book at all. After submission of bill the accountant mentions it in the cash book. The cash book is also not maintained properly & again it is not as per the OMAR format. Therefore the authority is suggested to maintain the cash book properly & it should be downloaded from e-municipality accounts module after making the accounting entry in every month. The hospital accountant & CMMO should certify the OMAR printed cash book.
Budget:
The financial statement of the BMC, commonly known as the budget for the year 2015-16 was prepared as per provision 140 of the OMC Act ,2003.The same was approved by the corporation on 27.02.2015.
The budget was submitted to the administrative department, the department of H & UD approved the budget vide order no.10100/HUD dtd.8.04.15 which was communicated to the corporation vide L.No.12004/HUD dtd.7.05.15.
Receipt and Expenditure :
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The total receipt and expenditure during the year under audit are given below.
Provision Receipt Expenditure
1. Budgetary 468,61,19,792 450,19,10,920
2. Actual 620,64,84,628 187,94,25,479
Comments :
An insight into the budget showed that it was not realistic. That corporation of the smart city could not prepare a realistic budget could be judged from huge differences in the budget and actual figures of both receipt and expenditure. Some major deviations are as follows.
Receipts :
The budget receipts and actual receipts are Rs.468,61,19,742 and Rs.620,64,84,628 respectively . But it was found that the actual receipts included Rs.3627531000.00 which was beyond the budgetary provision received towards smart city.
The amount of Rs.3627531000.00 was received as a special grant for which there was no budgetary provision. If the amount is deducted from the receipts, actual receipt comes to as 257,28,19,628.00 which is 55.03% of the budget provision.
Expenditure :
Actual expenditure after deduction of expenditure for Rs.28011586.00 towards smart city comes to Rs.185,14,13,893.00 towards smart city comes to Rs.1851413893.00 against the budgetary provision of Rs.450,19,10,920.00 which is only 41.13 %.
Comments :
The figures and the deviations preferred above show that the budget of the corporation is far from being realistic. The local authority is advised to prepare a realistic budget every year so that there would be a match between the budget and actual receipts and expenditures.
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PARA: 5 DETAILS OF CLOSING BALANCE AS PER BANK PASS BOOKS & CASH BOOK BANK BALANCE FIGURE
Bhubaneswar Municipal Corporation - 2015-2016
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 As stated 01-04-2015 6224428774.48 31-03-2016 6231558235.00 -7129460.52 GRAND TOTAL 6224428774.48 6231558235.00 -7129460.52
Reconciliation
Details of bank Accounts Maintained by BMC
SL No Bank Account Account No Closing Closing Closing Closing Diff (In Remarks Name 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 Axis Bank Ltd 91102000295461 31/03/2016 0 31/03/2016 0 0 AXIS - Maha 0 Jatra 2 Axis Bank Ltd 91102000295538 31/03/2016 0 31/03/2016 0 0 AXIS - Sludge 7 Pump 3 Axis Bank Ltd 91102000295632 31/03/2016 0 31/03/2016 0 0 AXIS - Water 8 Tanker 4 Axis Bank Ltd 91102000295725 31/03/2016 0 31/03/2016 0 0 AXIS - 7 Ambulance van 5 Axis Bank Ltd 91102000295764 31/03/2016 0 31/03/2016 0 0 AXIS - Exavator 8 ,Tipper & Road Roller 6 Axis Bank Ltd 91102000295853 31/03/2016 0 31/03/2016 0 0 AXIS - 1 OMFED/OPELFE D/Ground Rent 7 Axis Bank Ltd 91102000295911 31/03/2016 125 31/03/2016 198984 -198859 AXIS - User fee 0 8 Axis Bank Ltd 91102000295974 31/03/2016 0 31/03/2016 3145342 -3145342 AXIS - Parking 1 9 Axis Bank Ltd 91102000296071 31/03/2016 0 31/03/2016 0 0 AXIS - Shopping 2 Complex/ Mall Rent 10 Axis Bank Ltd 91102000296116 31/03/2016 0 31/03/2016 0 0 AXIS - Rent from 8 office Building 11 Axis Bank Ltd 91102000296191 31/03/2016 0 31/03/2016 0 0 AXIS - Mutation 9 Fees 12 Axis Bank Ltd 91102000296263 31/03/2016 0 31/03/2016 0 0 AXIS - Road 7 Cutting 13 Axis Bank Ltd 91102000296387 31/03/2016 0 31/03/2016 0 0 AXIS - Staff/Slum 6 Quarters 14 Axis Bank Ltd 91102000296448 31/03/2016 0 31/03/2016 654360 -654360 AXIS - Tender 4 paper 15 Axis Bank Ltd 91102000296618 31/03/2016 0 31/03/2016 0 0 AXIS - Slaughter 1 House 16 Axis Bank Ltd 91102000296678 31/03/2016 0 31/03/2016 0 0 AXIS - Tax On 1 cart & Carriage
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17 Axis Bank Ltd 91102000296741 31/03/2016 0 31/03/2016 0 0 AXIS - Cycle, 2 Rickshaw & Rickshaw Tax 18 Axis Bank Ltd 91102000296783 31/03/2016 0 31/03/2016 0 0 AXIS - Dogs / 6 Animal Tax 19 Axis Bank Ltd 91102000296831 31/03/2016 0 31/03/2016 0 0 AXIS - 8 Penalty/Fine 20 Axis Bank Ltd 91102000296919 31/03/2016 0 31/03/2016 0 0 AXIS - U/s 9 307/Hawking 21 Axis Bank Ltd 91102000296978 31/03/2016 0.46 31/03/2016 2341.46 -2341 AXIS - Market 0 Toll/Market Rent 22 Axis Bank Ltd 91102000297243 31/03/2016 0 31/03/2016 0 0 AXIS - Kine 0 House 23 Axis Bank Ltd 91102000297310 31/03/2016 0 31/03/2016 0 0 AXIS - Kalyan 3 Mandap 24 Axis Bank Ltd 91102000297371 31/03/2016 0 31/03/2016 0 0 AXIS - Working 8 Women's Hostel 25 Axis Bank Ltd 91102000297441 31/03/2016 0 31/03/2016 0 0 AXIS - Jatri Nivas 0 26 Axis Bank Ltd 91102000297514 31/03/2016 0 31/03/2016 0 0 AXIS - Marriage 1 Fee 27 Axis Bank Ltd 91102000297621 31/03/2016 0 31/03/2016 0 0 AXIS - PRET 2 28 Axis Bank Ltd 91102000297665 31/03/2016 0 31/03/2016 0 0 AXIS - Vending 2 Zone 29 Axis Bank Ltd 91102000297729 31/03/2016 4000.17 31/03/2016 4000.17 0 AXIS - Express 1 Cleaning 30 Axis Bank Ltd 91102000297778 31/03/2016 0 31/03/2016 0 0 AXIS - 1 Crematorium 31 Axis Bank Ltd 91102000297844 31/03/2016 0 31/03/2016 0 0 AXIS - Sale of 1 Scrap 32 Axis Bank Ltd 91102000297898 31/03/2016 0 31/03/2016 0 0 AXIS - Recovery 8 33 Axis Bank Ltd 91102000297978 31/03/2016 0 31/03/2016 0 0 AXIS - Sales of 7 Vehicle & Other office equipment 34 Axis Bank Ltd 91102000298039 31/03/2016 0 31/03/2016 0 0 AXIS -Users 2 Fees From Hospital 35 Axis Bank Ltd 91102000298095 31/03/2016 0 31/03/2016 0 0 AXIS -Others 2 36 Axis Bank Ltd 91002004170532 31/03/2016 122598 31/03/2016 29059906 -28937308 AXIS -Holding 8 Tax 37 Axis Bank Ltd 91002004170650 31/03/2016 4000 31/03/2016 8669056 -8665056 AXIS -Licence 7 Fees 38 Axis Bank Ltd 91002004170739 31/03/2016 0 31/03/2016 12180069 -12180069 AXIS -Rent & 1 Advertisement 39 Axis Bank Ltd 91102001437112 31/03/2016 0 31/03/2016 0 0 AXIS 2 -Entertainment Tax/Public Resort 40 Axis Bank Ltd 91102001437238 31/03/2016 0 31/03/2016 0 0 AXIS 7 -Registration Fees of Contractors 41 Axis Bank Ltd 91102001437428 31/03/2016 0 31/03/2016 0 0 AXIS -NOC for 6 peripheral Development Charges 42 Axis Bank Ltd 91102001437624 31/03/2016 0 31/03/2016 0 0 AXIS -Bindusagar 0 Lake 43 Axis Bank Ltd 91102001437712 31/03/2016 0 31/03/2016 573896 -573896 AXIS -EMD 0 44 Axis Bank Ltd 91102001437337 31/03/2016 0 31/03/2016 0 0 AXIS -Funeral 7 Van Service 45 Axis Bank Ltd 91102001437876 31/03/2016 0 31/03/2016 0 0 AXIS -Other 7 Recovery of cost of Materials
10 / 257 AUDIT REPORT 25-06-2017
46 Axis Bank Ltd 91102001437549 31/03/2016 0 31/03/2016 0 0 AXIS -City Bus 6 Service 47 Axis Bank Ltd 91102001438025 31/03/2016 0 31/03/2016 0 0 AXIS -Civil Works 2 48 Axis Bank Ltd 91102001437780 31/03/2016 0 31/03/2016 0 0 AXIS -ISD 3 49 Axis Bank Ltd 91102001438259 31/03/2016 0 31/03/2016 0 0 AXIS-Plantation 1 50 Axis Bank Ltd 91102001438140 31/03/2016 0 31/03/2016 0 0 AXIS -Electrical 4 Works 51 Axis Bank Ltd 91002004170847 31/03/2016 0 31/03/2016 0 0 AXIS 7 -MISCELLANEO US REVENUE COLLECTION 52 Axis Bank Ltd 91002004819529 31/03/2016 0 31/03/2016 0 0 AXIS -REVENUE 0 COLLECTION ACCOUNT 53 Neelachala 481 31/03/2016 93785216.87 31/03/2016 93276807.87 508409 NGB-BMC Gramya Bank campus 54 State Bank of 31116410972 31/03/2016 0 31/03/2016 0 0 SBI Old India Town-Saving A/C 55 State Bank of 10977512323 31/03/2016 1766629.92 31/03/2016 1766629.92 0 SBI-Bapuji Nagar India 56 State Bank of 10378162638 31/03/2016 672148.26 31/03/2016 672148.26 0 SBI Old India Town-Saving A/C 57 Panjab National 33210001005965 31/03/2016 3127940 31/03/2016 3127940 0 PNB-Savings Bank 4 Bank Account 58 Axis Bank Ltd 91001003687591 31/03/2016 60021919.74 31/03/2016 16819065.74 43202854 AXIS -Saving 8 A/C-SJSRY 59 Axis Bank Ltd 91101003545143 31/03/2016 73925762 31/03/2016 73507086 418676 AXIS -Saving 1 A/C-BSUP 60 UCO-Bank 6640110010273 31/03/2016 178018 31/03/2016 178018 0 UCO-Savings Bank Account 61 Axis Bank Ltd 91002002821296 31/03/2016 3568976 31/03/2016 3568976 0 AXIS-CENSUS 2 CA Bank Account 62 State Bank of 31315253127 31/03/2016 142039076 31/03/2016 142039076 0 SBI-13th Finance India Savings Bank Account-3127 63 Axis Bank Ltd 91001002922769 31/03/2016 233617.44 31/03/2016 233617.44 0 AXIS -Saving A/C 2 -Boundry Wall Grant Account 64 Axis Bank Ltd 91101003145508 31/03/2016 55565240 31/03/2016 61338661 -5773421 AXIS -Saving 8 A/C-Depository - Cum - NOC 65 Neelachala G-877 31/03/2016 1799465.34 31/03/2016 1799465.34 0 NGB-Savings Gramya Bank Bank Account 66 Neelachala 1047 31/03/2016 4826396 31/03/2016 4826396 0 NGB-Savings Gramya Bank Bank Account 67 Union Bank of 67500201000241 31/03/2016 50148 31/03/2016 50148 0 Union Bank of India 0 India-Savings Bank Account 68 Bank of Baroda 6880100011482 31/03/2016 358977 31/03/2016 358977 0 Bank of Baroda-Savings Bank Account 69 BMC/P.L A/C 31/03/2016 166585046.2 31/03/2016 166585046.2 0 BMC/P.L A/C (Treasury) (Treasury) 70 State Bank of 10977511646 31/03/2016 1683751.12 31/03/2016 1683751.12 0 SBI-Pension India Savings Bank -Bapuji Nagar 71 State Bank of 10977506045 31/03/2016 24097 31/03/2016 24097 0 SBI- Bapuji India Nagar-Current Account 72 State Bank of 35642035456 31/03/2016 2820000 31/03/2016 2820000 0 SBI-Secretariate India Branch-AMRUT 73 State Bank of 309811034280 31/03/2016 2426123 31/03/2016 2311508 114615 SBI-Old India Town-Pension Account
11 / 257 AUDIT REPORT 25-06-2017
74 Axis Bank Ltd 24010100492331 31/03/2016 19132 31/03/2016 19132 0 AXIS - Bank Savings Bank Account 75 Andhra Bank 18810100008197 31/03/2016 1971456 31/03/2016 1971456 0 Andhra Bank-Savings Bank Account 76 U B I-Savings 57500201000349 31/03/2016 465989 31/03/2016 465989 0 U B Bank Account 8 I-JNNURM-City Bus Service-Savings Bank Account 77 State Bank of SBI-3323 31/03/2016 0 31/03/2016 0 0 SBI-Holding Tax India Saving -Old Town 78 Axis Bank Ltd 91001002814851 31/03/2016 128243014.8 31/03/2016 122683014.8 5560000 AXIS -Old Age 8 Pension- Saving Bank Account 79 Axis Bank Ltd 91101000630839 31/03/2016 18005785.46 31/03/2016 18005785.46 0 AXIS -R A Y- 7 Saving Bank Account 80 Neelachala G-436 31/03/2016 4685656.69 31/03/2016 4685656.69 0 NGB-SJSRY- Gramya Bank Saving Bank Account 81 Neelachala G-587 31/03/2016 13358218.95 31/03/2016 13387145.95 -28927 NGB-CPF- Gramya Bank Saving Bank Account 82 ALLAHABAD 50058330133 31/03/2016 4970814 31/03/2016 4970814 0 SHASU BANK- 83 UCO-Bank 06640110046517 31/03/2016 1327611.28 31/03/2016 1327611.28 0 UCO-Secretariat Branch 84 Neelachala G-594 31/03/2016 1458864 31/03/2016 1458864 0 NSDP-Saving Gramya Bank Bank Account 85 Neelachala G-734 31/03/2016 11637607 31/03/2016 11637607 0 VAMBAY-Saving Gramya Bank Bank Account 86 Neelachala G-476 31/03/2016 108461 31/03/2016 108461 0 BSY-Saving Bank Gramya Bank Account 87 Neelachala G-767 31/03/2016 167274.3 31/03/2016 167274.3 0 NGB- Old Age Gramya Bank Pension-Saving Bank Account 88 Neelachala 27 31/03/2016 7576.5 31/03/2016 7576.5 0 CA-Municipal Gramya Bank Hospital 89 Neelachala G-1011 31/03/2016 3109627 31/03/2016 3109627 0 NGB-Saving Gramya Bank Bank Account 90 Neelachala 1065 31/03/2016 3789492 31/03/2016 3789492 0 SJSRY-Saving Gramya Bank Bank Account 91 Bank of India 51131011000267 31/03/2016 88473 31/03/2016 88473 0 BSUP 0 92 Axis Bank Ltd 91201000298382 31/03/2016 556966 31/03/2016 556966 0 AXIS-Savinf 5 A/C-Project Implementation Unit 93 United Bank of 1505010109505 31/03/2016 2313138 31/03/2016 2313138 0 United Bank of India India (SRC Grant Fund) 94 HDFC Bank Ltd 50100128452570 31/03/2016 209706066 31/03/2016 209706066 0 BMC-HDFC Bank Ltd 95 Axis Bank Ltd 91201001613887 31/03/2016 6529018 31/03/2016 6529018 0 AXIS 7 -Bank-Devolution Fund 96 Bank of Baroda 49450100001438 31/03/2016 247531 31/03/2016 247531 0 Bank of Baroda - Ganga Nagar 97 Bank of Baroda 49450100001494 31/03/2016 159070 31/03/2016 159070 0 Bank of Baroda -Ganga Nagar-Hospital 98 Neelachala 977 31/03/2016 68137 31/03/2016 68137 0 BMC-OGB-Public Gramya Bank Information Officer 99 Axis Bank Ltd 91002002961061 31/03/2016 3205141.44 31/03/2016 3205141.44 0 AXIS -NO - IPG
12 / 257 AUDIT REPORT 25-06-2017
9 Collection 100 Axis Bank Ltd 91002002961046 31/03/2016 512453 31/03/2016 512453 0 AXIS -NO-Direct 0 Debit Collection 101 Axis Bank Ltd 91101006609044 31/03/2016 262130 31/03/2016 262130 0 AXIS 3 -NO-SOLAR CITY PROGRAMME 102 HDFC Bank Ltd 50200010893839 31/03/2016 0 31/03/2016 0 0 HDFC-Current Account 103 Bank of Baroda 24280100008798 31/03/2016 20086983 31/03/2016 20086983 0 Bank of Baroda-Samantar apur Branch 104 Axis Bank Ltd 91101000205056 31/03/2016 163105963.5 31/03/2016 163105963.5 0 AXIS -Low Cost 2 Sanitation 105 Axis Bank Ltd 91202003917727 31/03/2016 56840603.94 31/03/2016 51276294.94 5564309 AXIS -CA-Central 4 Payment Account 106 Axis Bank Ltd 91201005385656 31/03/2016 4898637 31/03/2016 4898637 0 AXIS-NRHM-656 7 7 107 Axis Bank Ltd 91301000042096 31/03/2016 13236112 31/03/2016 9739784 3496328 AXIS BANK 1 NMMP PROJECT 108 Axis Bank Ltd 91201003373597 31/03/2016 67122248 31/03/2016 67122248 0 Axis Bank" 8 BMC Acquisition land & storm water drainage" 109 HDFC Bank Ltd 50100128452567 31/03/2016 112710754 31/03/2016 112710754 0 HDFC -Vivekananda Marg 110 Axis Bank Ltd 91301000236178 31/03/2016 87293955 31/03/2016 87693955 -400000 Axis Bank - 5 ASSETS CREATION (CONSTRUCTIO N OF CC ROAD) 111 HDFC Bank Ltd 12521450000232 31/03/2016 0 31/03/2016 0 0 HDFC BANK - MPLAD/MLA-Clo sed 112 HDFC Bank Ltd 12521450000197 31/03/2016 0 31/03/2016 0 0 HDFC Saving A/c-Closed 113 Axis Bank Ltd 91301000253534 31/03/2016 123398092.7 31/03/2016 123398092.7 0 AXIS -Octroi 2 Grant 114 Axis Bank Ltd 91301000342318 31/03/2016 685330 31/03/2016 685330 0 Axis Bank-BUS 1 PROCUREMENT FOR BPTSL 115 Axis Bank Ltd 91201003385312 31/03/2016 777112 31/03/2016 777112 0 Axis bank-Bindu 8 Sagar Development Fund 116 Axis Bank Ltd 91201003979046 31/03/2016 53081571 31/03/2016 79356415 -26274844 Axis 9 Bank-MISCELLA NIOUS FUND 117 ICICI Bank Ltd 28401002845 31/03/2016 17103592 31/03/2016 17103592 0 ICICI-Solid Waste Fund 118 HDFC Bank Ltd 12521450000205 31/03/2016 0 31/03/2016 0 0 HDFC Chandrasekhapur -Closed 119 ICICI Bank Ltd 028401002944 31/03/2016 78832841 31/03/2016 78832841 0 ICICI-Misc Fund
120 Axis Bank Ltd 91501004865732 31/03/2016 2100784026 31/03/2016 2099827842 956184 Axis-Smart City 7 BMC 121 Axis Bank Ltd 91201002931016 31/03/2016 8205 31/03/2016 8205 0 AXIS-National 7 Family Benefit Scheme (NFBS) 122 Axis Bank Ltd 91301004991703 31/03/2016 16330689 31/03/2016 16330689 0 Rangamatia 7 Project -Ray 123 Bank of India 55501021000001 31/03/2016 6347602 31/03/2016 6347602 0 BSUP-Bank of 9 India Ashok Nagar
13 / 257 AUDIT REPORT 25-06-2017
124 HDFC Bank Ltd 50100066231511 31/03/2016 123631445 31/03/2016 123631445 0 HDFC-Vivekanan da Marg-SBM 125 Axis Bank Ltd 91601001656702 31/03/2016 24211497 31/03/2016 22188439 2023058 Axis Bank-Aahar 4 Grant 126 Axis Bank Ltd 91501004724938 31/03/2016 237131147 31/03/2016 237131147 0 Axis-14th 5 Finance Account 127 HDFC Bank Ltd 50100043528626 31/03/2016 57382.4 31/03/2016 4043300.4 -3985918 HDFC-Vivekanan da Marg 128 Axis Bank Ltd 91301005526122 31/03/2016 261807 31/03/2016 -8193 270000 Axis-Harish 5 Chandra Sahayata 129 Axis Bank Ltd 91401002519740 31/03/2016 50858564 31/03/2016 26284898 24573666 Axis-Mandap 7 Basti 130 Axis Bank Ltd 91401003127190 31/03/2016 6815688 31/03/2016 6815688 0 MSW Primary 8 collection & transportation A/C 131 ICICI Bank Ltd 28401002748 31/03/2016 917162 31/03/2016 917162 0 ICICI-CMR Fund
132 ICICI Bank Ltd 006101056559 31/03/2016 1031329 31/03/2016 1031329 0 ICICI-SB-OSDMF
133 Axis Bank Ltd 91301000318913 31/03/2016 4836974 31/03/2016 4836974 0 AXIS-Hudco CSR 7 Grant 134 Axis Bank Ltd 91201002930205 31/03/2016 14394 31/03/2016 14394 0 Axis-Grant for 6 Medicine Procurement 135 HDFC Bank Ltd 50100067009271 31/03/2016 42131 31/03/2016 1803851 -1761720 HDFC-Vivekanan da Marg 136 HDFC Bank Ltd 50100066231534 31/03/2016 6875253 31/03/2016 7012947 -137694 BSUP-HDFC-Viv ekananda marg 137 Axis Bank Ltd 91301003574288 31/03/2016 109742 31/03/2016 109742 0 OUIDF 3 Funding-Slaughte r House 138 HDFC Bank Ltd 50100066231521 31/03/2016 20691742 31/03/2016 21106147 -414405 HDFC-Vivekanan da Marg-BSUP 139 ICICI Bank Ltd 28405006083 31/03/2016 3431574 31/03/2016 3431574 0 ICICI Bank-Planning Account 140 HDFC Bank Ltd 50100087662817 31/03/2016 9870514 31/03/2016 10068196 -197682 HDFC-Drinking Water Outlet 141 Axis Bank Ltd 91401001801732 31/03/2016 12084977 31/03/2016 12084977 0 AXIS-JnNURM-C 5 hallange Fund 142 Axis Bank Ltd 91201002825355 31/03/2016 4071 31/03/2016 4070.53 0 Axis-City Health 9 Officer 143 Axis Bank Ltd 91002004307998 31/03/2016 0 31/03/2016 0 0 SSP Polling 6 Account-CA 144 HDFC Bank Ltd 50100066231508 31/03/2016 13872251 31/03/2016 14150078 -277827 HDFC-Public Toilet 145 HDFC Bank Ltd 50200007339002 31/03/2016 9630778 31/03/2016 9630777.53 0 HDFC-ESCROW Account 146 HDFC Bank Ltd 50100090866100 31/03/2016 190420 31/03/2016 190420 0 CMMO-BMC Hospital 147 Axis Bank Ltd 91501004725869 31/03/2016 118040677 31/03/2016 118040677 0 Axis-4th 3 SFC-Devolution Fund 148 Axis Bank Ltd 91501004616543 31/03/2016 83980042 31/03/2016 83980042 0 Axis-4th 9 SFC-Devolution Fund 149 Axis Bank Ltd 91501004618840 31/03/2016 29867029 31/03/2016 29867029 0 Axis-ROAD 3 DEVELOPMENT 150 HDFC Bank Ltd 50100128452491 31/03/2016 6625000 31/03/2016 6666270 -41270 HDFC Bank-Solid Waste Management 151 HDFC Bank Ltd 50100128452515 31/03/2016 700000 31/03/2016 702328 -2328 HDFC-Rahagiri Sponsorship Fee 152 HDFC Bank Ltd 50100128452481 31/03/2016 1503288000 31/03/2016 1503452294 -164294 HDFC-Smart City
153 Axis Bank Ltd 91502006524841 31/03/2016 27052 31/03/2016 27052 0 Axis-DY
14 / 257 AUDIT REPORT 25-06-2017
7 COMMISSIONER SOUTH WEST ZONE 154 Axis Bank Ltd 91602000006098 31/03/2016 40000 31/03/2016 40000 0 AXIS-DY 1 COMMISSIONER NORTH ZONE 155 Axis Bank Ltd 91602000099974 31/03/2016 50000 31/03/2016 50000 0 AXIS-DY 0 COMMISSIONER SOUTH EAST ZONE 156 Axis Bank Ltd 91601000154985 31/03/2016 31840 31/03/2016 31840 0 Axis-Transit 3 Shelter TOTAL 6231558235.00
Bank Reconcilation Statement of different bank accounts of BMC for the FY 2015-16
1Aahar Grant Date Cheque No AmountReconciled Date 30-03-2016 16642 25988 04-04-2016 30-03-2016 16643 1147070 20-04-2016 30-03-2016 16644 850000 20-04-2016 2023058
Balance as per Bank Book: 22188439.00 Dr Balance Not Appearing In Bank Statement: 2023058.00 Cr
Balance As Per Bank Statement: 24211497.00 Dr
2Rent & Advertisement Account Date Cheque No AmountReconciled Date 30-03-2016 408431 44100 02-04-2016 30-03-2016 502626 50000 02-04-2016 30-03-2016 502634 100800 02-04-2016 30-03-2016 570364 60100 02-04-2016 30-03-2016 570365 47700 02-04-2016 30-03-2016 922461 300000 02-04-2016 31-03-2016 921053 2264016 05-04-2016 31-03-2016 658444 1000000 05-04-2016 31-03-2016 658473 2790055 05-04-2016 31-03-2016 658451 651000 05-04-2016 31-03-2016 362746 96940 05-04-2016 31-03-2016 502603 1500000 05-04-2016 31-03-2016 502669 1100000 05-04-2016 31-03-2016 477470 300000 05-04-2016 31-03-2016 457451 30000 05-04-2016
15 / 257 AUDIT REPORT 25-06-2017
31-03-2016 356628 287100 05-04-2016 31-03-2016 936317 73990 05-04-2016 31-03-2016 709381 200000 05-04-2016 31-03-2016 502670 400000 05-04-2016 31-03-2016 737383 84000 05-04-2016 31-03-2016 592382 38900 05-04-2016 31-03-2016 215934 30000 05-04-2016 31-03-2016 215721 65000 05-04-2016 31-03-2016 921056 49608 05-04-2016 31-03-2016 592985 30780 05-04-2016 31-03-2016 592986 40240 05-04-2016 31-03-2016 362176 397000 04-04-2016 31-03-2016 362177 50950 04-04-2016 31-03-2016 93234 50490 04-04-2016 31-03-2016 998133 40000 05-04-2016 31-03-2016 54354 7300 05-04-2016 12180069
Balance as per Bank Book: 12180069.00 Dr Balance Not Appearing In Bank Statement: 12180069.00 Dr
Balance As Per Bank Statement: 0.00 Cr
3Asset Creation CC Road Date Cheque No AmountReconciled Date 30-03-2016 492164 400000 02-04-2016
Balance as per Bank Book: 87693955.00 Dr Balance Not Appearing In Bank Statement: 400000.00 Dr
Balance As Per Bank Statement: 87293955.00 Dr
4 AXIS --BSUP / 911010035451431
Date Cheque No AmountReconciled Date 29-03-2016 5511 418676Not Cleared till the end of Audit
Balance as per Bank Book: 73507086 Balance Not Appearing In Bank Statement: 418676
16 / 257 AUDIT REPORT 25-06-2017
Balance As Per Bank Statement: 73925762
5 AXIS -CA-Central Payment Account / 912020039177274
Date Cheque No AmountReconciled Date 03-02-2016 968415 15600 Uncleared Cheque transferred to Stale cheque
15-02-2016 968504 10000
18-02-2016 968512 152724 08-04-2016 18-02-2016 968514 34265 04-04-2016 29-02-2016 968581 88039 Uncleared Cheque transferred to Stale cheque 11-03-2016 968617 94248 11-03-2016 968621 8500 11-03-2016 968622 44760 27-04-2016 11-03-2016 968625 481227 02-04-2016 14-03-2016 968630 14888 Uncleared Cheque transferred to Stale cheque 14-03-2016 968631 8466
21-03-2016 968650 5588 08-04-2016 21-03-2016 968653 40966 08-04-2016 21-03-2016 968654 58643 19-04-2016 21-03-2016 968656 29845 04-04-2016 21-03-2016 968660 3300 13-06-2016 21-03-2016 968664 151042 04-04-2016 22-03-2016 968670 37200 12-07-2016 26-03-2016 968681 193652 13-04-2016 26-03-2016 968683 73914 07-04-2016 26-03-2016 968686 4200 06-05-2016 28-03-2016 968693 177704 05-04-2016 28-03-2016 968692 61237 05-04-2016 28-03-2016 968691 16700 05-04-2016 28-03-2016 968689 26848 07-04-2016 28-03-2016 968688 8950 21-04-2016 28-03-2016 968687 13690 13-04-2016 30-03-2016 968707 17001 08-04-2016 30-03-2016 968706 5200 18-04-2016 30-03-2016 968703 519470 07-04-2016
17 / 257 AUDIT REPORT 25-06-2017
30-03-2016 968701 299259 07-04-2016 30-03-2016 968700 44544 02-04-2016 30-03-2016 968699 368722 05-04-2016 30-03-2016 968698 838486 02-04-2016 30-03-2016 968723 96840 07-04-2016 31-03-2016 968717 172370 08-04-2016 31-03-2016 968718 443028 05-04-2016 31-03-2016 968719 201426 04-04-2016 31-03-2016 968720 10000 20-05-2016 31-03-2016 968716 114771 05-04-2016 31-03-2016 968715 10757 07-04-2016 31-03-2016 968721 72893 11-04-2016 31-03-2016 968722 61083 02-04-2016 31-03-2016 968710 81323 02-04-2016 31-03-2016 968711 49138 04-04-2016 31-03-2016 968712 81110 04-04-2016 31-03-2016 968713 212692 02-04-2016 31-03-2016 968714 8000 04-04-2016 5564309
Balance as per Bank Book: 51276294.94 Dr Balance Not Appearing In Bank Statement: 5564309.00 Cr
Balance As Per Bank Statement: 56840603.94 Dr
6 NGB-CPF- Saving Bank Account / G-587
Date Cheque No AmountReconciled Date 30-03-2016 214267 19700 02-04-2016 31-03-2016 214266 19110 02-04-2016 38810
Balance as per Bank Book: 13397028.95 Dr Balance Not Appearing In Bank Statement: 38810.00 Dr
Balance As Per Bank Statement: 13358218.95 Dr
7 AXIS -NO-EMD / 911020014377120
18 / 257 AUDIT REPORT 25-06-2017
Date Cheque No AmountReconciled Date 31-03-2016 596 12200 04-04-2016 31-03-2016 2111 10000 02-04-2016 31-03-2016 646170 5300 04-04-2016 31-03-2016 988899 1200 04-04-2016 31-03-2016 988902 5200 04-04-2016 31-03-2016 988896 4200 04-04-2016 31-03-2016 988893 4200 04-04-2016 31-03-2016 129 40000 04-04-2016 31-03-2016 128 40000 04-04-2016 31-03-2016 45330 3800 02-04-2016 31-03-2016 45143 8200 02-04-2016 31-03-2016 15773 20000 04-04-2016 31-03-2016 15771 10000 04-04-2016 31-03-2016 827740 34400 04-04-2016
31-03-2016 15772 20000 04-04-2016 31-03-2016 15770 10000 04-04-2016 31-03-2016 389244 40000 04-04-2016 31-03-2016 15551 50000 04-04-2016 31-03-2016 94072 41000 04-04-2016 31-03-2016 94077 4000 04-04-2016 31-03-2016 594901 38000 04-04-2016 31-03-2016 594902 10000 04-04-2016 31-03-2016 986817 12000 04-04-2016 31-03-2016 735905 13500 04-04-2016 31-03-2016 588662 14000 04-04-2016 31-03-2016 408310 2696 04-04-2016 31-03-2016 185708 120000 04-04-2016 573896
Balance as per Bank Book: 573896.00 Dr Balance Not Appearing In Bank Statement: 573896.00 Dr
Balance As Per Bank Statement: 0.00 Dr
8 Axis-Harish Chandra Sahayata / 913010055261225
Date Cheque No AmountReconciled Date 29-01-2016 16287 3000 05-04-2016 29-01-2016 16286 3000Uncleared Cheque reversed
19 / 257 AUDIT REPORT 25-06-2017
29-01-2016 16285 3000 11-04-2016 29-01-2016 16284 3000 04-04-2016 29-01-2016 16283 3000 04-04-2016 29-01-2016 16296 3000Uncleared Cheque reversed
29-01-2016 16298 3000 03-05-2016 29-01-2016 16299 3000 27-06-2016 29-01-2016 16344 3000 16-05-2016 29-01-2016 16346 3000 17-05-2016 29-01-2016 15066 3000 24-05-2016 29-01-2016 16345 3000 18-05-2016 29-01-2016 16347 3000Uncleared Cheque reversed
29-01-2016 16341 3000 17-05-2016 29-01-2016 16342 3000 21-05-2016 29-01-2016 15087 3000 21-05-2016 29-01-2016 16348 3000 16-05-2016 29-01-2016 16349 3000Uncleared Cheque reversed
29-01-2016 16355 3000 02-06-2016 29-01-2016 15079 3000Uncleared Cheque reversed
29-01-2016 15074 3000Uncleared Cheque reversed
29-01-2016 15076 3000Uncleared Cheque reversed
29-01-2016 15077 3000Uncleared Cheque reversed
29-01-2016 15073 3000Uncleared Cheque reversed
29-01-2016 15075 3000Uncleared Cheque reversed
29-01-2016 15078 3000Uncleared Cheque reversed
29-01-2016 16283 3000Uncleared Cheque reversed
29-01-2016 15080 3000Uncleared Cheque reversed
29-01-2016 16282 3000Uncleared Cheque reversed
29-01-2016 16284 3000Uncleared Cheque reversed
20 / 257 AUDIT REPORT 25-06-2017
29-01-2016 16281 3000Uncleared Cheque reversed
29-01-2016 16287 3000Uncleared Cheque reversed
29-01-2016 16288 3000Uncleared Cheque reversed
29-01-2016 16289 3000Uncleared Cheque reversed
29-01-2016 16285 3000Uncleared Cheque reversed
29-01-2016 16286 3000 24-06-2016 29-01-2016 16292 3000Uncleared Cheque reversed
29-01-2016 16290 3000Uncleared Cheque reversed
29-01-2016 16294 3000Uncleared Cheque reversed
29-01-2016 16291 3000Uncleared Cheque reversed
29-01-2016 16293 3000Uncleared Cheque reversed
29-01-2016 16297 3000Uncleared Cheque reversed
29-01-2016 16295 3000Uncleared Cheque reversed
29-01-2016 16298 3000Uncleared Cheque reversed
29-01-2016 16299 3000Uncleared Cheque reversed
29-01-2016 16344 3000Uncleared Cheque reversed
29-01-2016 16300 3000 24-05-2016 29-01-2016 16342 3000Uncleared Cheque reversed
29-01-2016 16343 3000 25-05-2016 29-01-2016 16341 3000Uncleared Cheque reversed
29-01-2016 16346 3000Uncleared Cheque reversed
29-01-2016 16347 3000 06-08-2016
29-01-2016 16349 3000Uncleared Cheque reversed
29-01-2016 16345 3000Uncleared Cheque reversed
21 / 257 AUDIT REPORT 25-06-2017
29-01-2016 16348 3000Uncleared Cheque reversed
29-01-2016 16350 3000Uncleared Cheque reversed
29-01-2016 16352 3000Uncleared Cheque reversed
29-01-2016 16351 3000Uncleared Cheque reversed
29-01-2016 16353 3000Uncleared Cheque reversed
29-01-2016 16354 3000Uncleared Cheque reversed
29-01-2016 16355 3000Uncleared Cheque reversed
29-01-2016 16357 3000Uncleared Cheque reversed
29-01-2016 16356 3000Uncleared Cheque reversed
30-03-2016 16358 81000 02-04-2016 270000
Balance as per Bank Book: 8193.00 Cr Balance Not Appearing In Bank Statement: 270000.00 Cr
Balance As Per Bank Statement: 261807.00 Dr
9 HDFC-Vivekananda Marg / 50100043528626
Date Cheque No AmountReconciled Date 31-03-2016NA 3985918 01-04-2016
Balance as per Bank Book: 4043300.40 Dr Balance Not Appearing In Bank Statement: 3985918.00 Dr
Balance As Per Bank Statement: 57382.40 Dr
10 HDFC-Vivekananda Marg-BSUP / 50100066231521
22 / 257 AUDIT REPORT 25-06-2017
Date Cheque No AmountReconciled Date 31-03-2016NA 414405 01-04-2016
Balance as per Bank Book: 21106147.00 Dr Balance Not Appearing In Bank Statement: 414405.00 Dr
Balance As Per Bank Statement: 20691742.00 Dr
11 HDFC-Vivekananda marg / 50100066231534
Date Cheque No AmountReconciled Date 31-03-2016NA 137694 01-04-2016
Balance as per Bank Book: 7012947.00 Dr Balance Not Appearing In Bank Statement: 137694.00 Dr
Balance As Per Bank Statement: 6875253.00 Dr
12 HDFC-Drinking Water Outlet / 50100087662817
Date Cheque No AmountReconciled Date 31-03-2016NA 197682 01-04-2016
Balance as per Bank Book: 10068196.00 Dr Balance Not Appearing In Bank Statement: 197682.00 Dr
Balance As Per Bank Statement: 9870514.00 Dr
13 HDFC-Vivekananda Marg / 50100067009271
Date Cheque No AmountReconciled Date
23 / 257 AUDIT REPORT 25-06-2017
31-03-2016NA 1761720 01-04-2016
Balance as per Bank Book: 1803851.00 Dr Balance Not Appearing In Bank Statement: 1761720.00 Dr
Balance As Per Bank Statement: 42131.00 Dr
14 BMC-Public Toilet / 50100066231508
Date Cheque No AmountReconciled Date 31-03-2016NA 277827 01-04-2016
Balance as per Bank Book: 14150078.00 Dr Balance Not Appearing In Bank Statement: 277827.00 Dr
Balance As Per Bank Statement: 13872251.00 Dr
15 HDFC-Rahagiri Sponsorship Fee / 50100128452515
Date Cheque No AmountReconciled Date 31-03-2016NA 2328 01-04-2016
Balance as per Bank Book: 702328.00 Dr Balance Not Appearing In Bank Statement: 2328.00 Dr
Balance As Per Bank Statement: 700000.00 Dr
16 HDFC-Smart City / 50100128452481
Date Cheque No AmountReconciled Date 31-03-2016NA 164294 01-04-2016
Balance as per Bank Book: 1503452294.00 Dr Balance Not Appearing In Bank Statement: 164294.00 Dr
24 / 257 AUDIT REPORT 25-06-2017
Balance As Per Bank Statement: 1503288000.00 Dr
17 HDFC Bank-Solid Waste Management / 50100128452491
Date Cheque No AmountReconciled Date 31-03-2016NA 41270 01-04-2016
Balance as per Bank Book: 6666270.00 Dr Balance Not Appearing In Bank Statement: 41270.00 Dr
Balance As Per Bank Statement: 6625000.00 Dr
18 AXIS -NO-Holding Tax / 910020041705328
Date Cheque No AmountReconciled Date 28-03-2016 646365 13272 02-04-2016 29-03-2016 13290 76426 05-04-2016 29-03-2016 199240 93220 05-04-2016 29-03-2016 256077 49496 02-04-2016 29-03-2016 53 13486 02-04-2016 29-03-2016 256078 13486 02-04-2016 29-03-2016 52 18856 02-04-2016 29-03-2016 756294 26252 02-04-2016 29-03-2016 756292 19516 02-04-2016
29-03-2016 643302 25188 02-04-2016 29-03-2016 323965 46886 02-04-2016 29-03-2016 190043 43651 02-04-2016 29-03-2016 181191 39400 02-04-2016 29-03-2016 40716 76624 02-04-2016 29-03-2016 717024 69972 02-04-2016 29-03-2016 913455 28560 02-04-2016 29-03-2016 268890 29390 02-04-2016 29-03-2016 713433 119448 02-04-2016 29-03-2016 870308 4133000 02-04-2016 29-03-2016 652427 88616 02-04-2016
25 / 257 AUDIT REPORT 25-06-2017
29-03-2016 2554 15741 02-04-2016 29-03-2016 2553 19912 02-04-2016 29-03-2016 917753 36000 02-04-2016 29-03-2016 82 21992 02-04-2016 29-03-2016 111 125144 02-04-2016 29-03-2016 39550 70092 05-04-2016 29-03-2016 8996869 45540 02-04-2016 30-03-2016 784557 56660 02-04-2016 30-03-2016 238 41034 02-04-2016 30-03-2016 374369 5936 02-04-2016 30-03-2016 316807 15258 02-04-2016 30-03-2016 596 1068 02-04-2016 30-03-2016 660126 26692 02-04-2016 30-03-2016 542294 103465 02-04-2016 30-03-2016 542295 296535 02-04-2016 30-03-2016 20186 28756 02-04-2016 30-03-2016 534123 50373 02-04-2016 30-03-2016 215922 50272 02-04-2016 30-03-2016 198929 9331 02-04-2016 30-03-2016 538034 36034 02-04-2016 31-03-2016 36948 70623 05-04-2016 31-03-2016 720802 465652 05-04-2016 31-03-2016 785507 81176 05-04-2016 31-03-2016 618549 8056 04-04-2016 31-03-2016 28248 18516 05-04-2016 31-03-2016 663930 11802 05-04-2016 31-03-2016 7492 6240 05-04-2016 31-03-2016 351430 43428 05-04-2016 31-03-2016 875535 7964 05-04-2016 31-03-2016 787087 10000 05-04-2016 31-03-2016 28564 72648 05-04-2016 31-03-2016 734369 19950 05-04-2016 31-03-2016 125533 14828 05-04-2016 31-03-2016 296496 7831 05-04-2016 31-03-2016 167427 66944 04-04-2016 31-03-2016 341908 20705 05-04-2016 31-03-2016 16241 3500 05-04-2016 31-03-2016 39983 49000 05-04-2016 31-03-2016 36170 149474 05-04-2016 31-03-2016 786027 4072 05-04-2016
31-03-2016 12750 63908 05-04-2016 31-03-2016 3008 16584 05-04-2016 31-03-2016 63 48625 05-04-2016
26 / 257 AUDIT REPORT 25-06-2017
31-03-2016 10439 17224 05-04-2016 31-03-2016 821207 104712 05-04-2016 31-03-2016 82 299396 05-04-2016 31-03-2016 871052 20311 05-04-2016 31-03-2016 605680 214856 04-04-2016 31-03-2016 2105 15339 04-04-2016 31-03-2016 758788 46223 05-04-2016 31-03-2016 758787 46223 05-04-2016 31-03-2016 634528 26264 05-04-2016 31-03-2016 53317 10710 05-04-2016 31-03-2016 828154 32716 05-04-2016 31-03-2016 187929 24288 04-04-2016 31-03-2016 2210 26664 04-04-2016 31-03-2016 76118 32236 05-04-2016 31-03-2016 90147 87052 02-04-2016 31-03-2016 547563 36764 04-04-2016 31-03-2016 51840 153632 02-04-2016 31-03-2016 2 54868 04-04-2016 31-03-2016 724183 38901 04-04-2016 31-03-2016 77143 73538 02-04-2016 31-03-2016 1326 15500 04-04-2016 31-03-2016 908394 318656 04-04-2016 31-03-2016 447019 107100 04-04-2016 31-03-2016 70188 185777 02-04-2016 31-03-2016 538187 23604 04-04-2016 31-03-2016 85757 271992 02-04-2016 31-03-2016 978191 17136 04-04-2016 31-03-2016 993455 7280520 04-04-2016 31-03-2016 984403 6448 04-04-2016 31-03-2016 175735 1800 04-04-2016 31-03-2016 249285 4876 04-04-2016 31-03-2016 689983 78044 04-04-2016 31-03-2016 754657 262556 04-04-2016 31-03-2016 224880 144851 04-04-2016 31-03-2016 829873 14318 04-04-2016 31-03-2016 684892 103392 04-04-2016 31-03-2016 84189 305528 04-04-2016 31-03-2016 164014 6816 02-04-2016 31-03-2016 164004 5328 02-04-2016 31-03-2016 164002 10816 02-04-2016
31-03-2016 164013 6776 02-04-2016 31-03-2016 164008 5572 02-04-2016 31-03-2016 164010 5780 02-04-2016
27 / 257 AUDIT REPORT 25-06-2017
31-03-2016 164005 6024 02-04-2016 31-03-2016 164007 5436 02-04-2016 31-03-2016 164006 6160 02-04-2016 31-03-2016 164011 5780 02-04-2016 31-03-2016 164012 5824 02-04-2016 31-03-2016 557504 4526 04-04-2016 31-03-2016 557725 85575 04-04-2016 31-03-2016 411496 28007 04-04-2016 31-03-2016 411497 8091 04-04-2016 31-03-2016 7790 950448 04-04-2016 31-03-2016 7789 3000000 04-04-2016 31-03-2016 84134 1355577 05-04-2016 31-03-2016 538814 39214 05-04-2016 31-03-2016 103076 250000 04-04-2016 31-03-2016 5007 20076 05-04-2016 31-03-2016 111768 05-04-2016 31-03-2016 366398 187176 05-04-2016 31-03-2016 362714 57065 05-04-2016 31-03-2016 167136 5000 05-04-2016 31-03-2016 474554 76345 05-04-2016 31-03-2016 80072 107240 12-04-2016 31-03-2016 173504 85060 05-04-2016 31-03-2016 80096 92600 12-04-2016 31-03-2016 502947 291684 05-04-2016 31-03-2016 592949 71909 05-04-2016 31-03-2016 23923 1947263 02-04-2016 31-03-2016 80996 924650 02-04-2016 31-03-2016 80091 640836 02-04-2016 31-03-2016 34266 13104 02-04-2016 31-03-2016 843319 308739 02-04-2016 31-03-2016 612620 39896 02-04-2016 31-03-2016 146632 88360 02-04-2016 31-03-2016 442897 47916 02-04-2016 31-03-2016 11606 108542 02-04-2016 31-03-2016 728091 74208 02-04-2016 28937308
Balance as per Bank Book: 29059906.00 Dr Balance Not Appearing In Bank Statement: 28937308.00 Dr
Balance As Per Bank Statement: 122598.00 Dr
28 / 257 AUDIT REPORT 25-06-2017
19 AXIS -NO-Licence Fees / 910020041706507
Date Cheque No AmountReconciled Date 29-03-2016 313207 21100 02-04-2016 29-03-2016 163131 15000 02-04-2016 29-03-2016 537 15000 02-04-2016 29-03-2016 612352 2500 02-04-2016 29-03-2016 647511 3500 04-04-2016 29-03-2016 937660 3500 04-04-2016 29-03-2016 792732 16000 04-04-2016 29-03-2016 400332 5000 04-04-2016 29-03-2016 449674 9000 05-04-2016 30-03-2016 922262 2040086 02-04-2016 31-03-2016 935138 6202090 05-04-2016 31-03-2016 9397 5000 04-04-2016 31-03-2016 309190 4000 04-04-2016 31-03-2016 923841 1000 02-04-2016 31-03-2016 438008 1000 04-04-2016 31-03-2016 16000 1000 04-04-2016 31-03-2016 838342 13000 04-04-2016 31-03-2016 734450 7000 04-04-2016 31-03-2016 6110 2700 04-04-2016 31-03-2016 13130 2000 02-04-2016 31-03-2016 6109 4000 04-04-2016 31-03-2016 198 3500 04-04-2016 31-03-2016 333 3000 04-04-2016 31-03-2016 176479 2300 04-04-2016 31-03-2016 4713 5000 05-04-2016 31-03-2016 272218 2000 04-04-2016 31-03-2016 616655 7200 04-04-2016 31-03-2016 458010 1200 02-04-2016 31-03-2016 131931 3000 04-04-2016 31-03-2016 73264 15000 05-04-2016 31-03-2016 107304 34200 04-04-2016 31-03-2016 944561 3500 05-04-2016 31-03-2016 944562 1000 05-04-2016 31-03-2016 4242 2000 05-04-2016 31-03-2016 94337 2300 05-04-2016 31-03-2016 94336 10900 05-04-2016
29 / 257 AUDIT REPORT 25-06-2017
31-03-2016 575264 6850 05-04-2016 31-03-2016 730487 14950 05-04-2016 31-03-2016 28401 3000 05-04-2016 31-03-2016 619759 4600 05-04-2016 31-03-2016 698671 15000 05-04-2016 31-03-2016 131635 15000 05-04-2016 31-03-2016 6913 15000 05-04-2016 31-03-2016 158960 4680 05-04-2016 31-03-2016 888650 9000 05-04-2016 31-03-2016 762273 15200 05-04-2016 31-03-2016 567852 15200 05-04-2016 31-03-2016 404991 4600 04-04-2016 31-03-2016 716541 4000 05-04-2016 31-03-2016 314778 30000 05-04-2016 31-03-2016 838961 3000 05-04-2016 31-03-2016 77 13000 05-04-2016 31-03-2016 616714 2000 05-04-2016 31-03-2016 2407 4600 05-04-2016 31-03-2016 389791 2300 05-04-2016 31-03-2016 72 3000 05-04-2016 31-03-2016 99363 7500 04-04-2016 31-03-2016 3000 05-04-2016 8665056
Balance as per Bank Book: 8669056.00 Dr Balance Not Appearing In Bank Statement: 8665056.00 Dr
Balance As Per Bank Statement: 4000.00 Dr
20 Axis-Mandap Basti / 914010025197407
Date Cheque No AmountReconciled Date 22-03-2016 71395 24573666 07-04-2016
Balance as per Bank Book: 26284898.00 Dr Balance Not Appearing In Bank Statement: 24573666.00 Cr
Balance As Per Bank Statement: 50858564.00 Dr
30 / 257 AUDIT REPORT 25-06-2017
21 AXIS -NO - Market Toll/Market Rent / 911020002969780
Date Cheque No AmountReconciled Date 31-03-2016 473441 720 04-04-2016 31-03-2016 473442 451 04-04-2016 31-03-2016 473443 1170 04-04-2016 2341
Balance as per Bank Book: 2341.46 Dr Balance Not Appearing In Bank Statement: 2341.00 Dr
Balance As Per Bank Statement: 0.46 Dr
22 Axis Bank-MISCELLANIOUS FUND / 912010039790469
Date Cheque No AmountReconciled Date 30-03-2016 16643 1147070 20-04-2016 30-03-2016 16644 850000 20-04-2016 31-03-2016 13751 12000000 20-04-2016 31-03-2016 17091 12277774 31-05-2016 26274844
Balance as per Bank Book: 79356415.00 Dr Balance Not Appearing In Bank Statement: 26274844.00 Dr
Balance As Per Bank Statement: 53081571.00 Dr
23 NGB-Savings Bank Account / 481
Date Cheque No AmountReconciled Date 21-03-2016 214255 97178 04-04-2016
31 / 257 AUDIT REPORT 25-06-2017
21-03-2016 214258 55185 04-04-2016 30-03-2016 214265 19750 04-04-2016 30-03-2016 214267 331929 02-04-2016 31-03-2016 214266 95767 02-04-2016 599809
30-03-2016 151843 10400 02-04-2016 30-03-2016 16358 81000 02-04-2016 91400
Balance as per Bank Book: 93276807.87 Dr Balance Not Appearing In Bank Statement: 508409.00 Cr
Balance As Per Bank Statement: 93785216.87 Dr
24 AXIS BANK NMMP PROJECT / 913010000420961
Date Cheque No AmountReconciled Date 30-03-2016 13224 3146695 06-04-2016 30-03-2016 13125 349633 02-04-2016 3496328
Balance as per Bank Book: 9739784.00 Dr Balance Not Appearing In Bank Statement: 3496328.00 Cr
Balance As Per Bank Statement: 13236112.00 Dr
25 AXIS -Saving A/C-Depository - Cum - NOC / 911010031455088
Date Cheque No AmountReconciled Date 30-03-2016 23656 3520214 02-04-2016 30-03-2016 23563 675468 02-04-2016 31-03-2016 25607 1577739 04-04-2016 5773421
32 / 257 AUDIT REPORT 25-06-2017
Balance as per Bank Book: 61338661.00 Dr Balance Not Appearing In Bank Statement: 5773421.00 Dr
Balance As Per Bank Statement: 55565240.00 Dr
26 AXIS -Saving A/C-NULM/ 910010036875918
Date Cheque No AmountReconciled Date 30-01-2016 13817 10000 27-04-2016 30-01-2016 13788 10000 04-04-2016 30-01-2016 13785 10000 18-04-2016 30-01-2016 13781 10000 07-04-2016
30-01-2016 13790 10000 27-05-2016 30-01-2016 13799 10000 18-04-2016 20-02-2016 13764 10000 11-04-2016 29-02-2016 13722 1527900 06-04-2016 29-02-2016 13723 341595 08-04-2016 29-02-2016 13724 47355 06-04-2016 29-02-2016 13725 65570 08-04-2016 29-02-2016 13726 76497 07-04-2016 29-02-2016 13727 22874 05-01-2017 29-02-2016 13728 496268 11-04-2016 29-02-2016 13728 353347 11-04-2016 29-02-2016 13722 1142127 06-04-2016 29-02-2016 13721 988531 08-04-2016 29-02-2016 13776 13058 13-04-2016 29-02-2016 13774 3516 12-04-2016 29-02-2016 13777 47500 02-04-2016 29-02-2016 13778 10000 18-04-2016 29-02-2016 13779 10000 04-04-2016 29-02-2016 13780 10000 13-04-2016 29-03-2016 13741 6000 12-04-2016 29-03-2016 13742 204828 02-04-2016 29-03-2016 13746 271383 08-04-2016 29-03-2016 13745 593823 02-04-2016 31-03-2016 13747 750000 07-04-2016 31-03-2016 13749 2738250 16-04-2016 31-03-2016 13750 2568500 21-04-2016 31-03-2016 13751 12000000 20-04-2016
33 / 257 AUDIT REPORT 25-06-2017
31-03-2016 13752 3834 28-04-2016 31-03-2016 13753 1809000 06-05-2016 31-03-2016 13754 10000 28-04-2016 31-03-2016 13758 10000 30-05-2016 31-03-2016 13759 10000 27-05-2016 31-03-2016 13760 10000 26-05-2016 31-03-2016 13757 10000 30-05-2016 31-03-2016 13756 10000 30-05-2016 31-03-2016 13703 10000 09-09-2016 31-03-2016 13701 10000 09-09-2016 31-03-2016 13702 10000 26-05-2016 31-03-2016 13755 10000 27-05-2016 31-03-2016 13706 10000 01-06-2016 31-03-2016 13708 10000 31-05-2016 31-03-2016 13707 10000 26-05-2016 31-03-2016 13709 10000 26-05-2016 31-03-2016 13710 10000 09-09-2016 31-03-2016 13711 10000 03-09-2016 31-03-2016 13704 5000 30-06-2016 31-03-2016 13705 10000 08-09-2016 31-03-2016 13720 10000 30-06-2016 31-03-2016 17041 10000 23-06-2016 31-03-2016 17042 10000 26-05-2016 31-03-2016 17044 10000 31-05-2016 31-03-2016 13718 10000 01-06-2016 31-03-2016 13717 10000 30-06-2016 31-03-2016 13716 10000 30-05-2016 31-03-2016 13712 10000 30-05-2016 31-03-2016 13713 10000 24-06-2016 31-03-2016 13714 10000 26-05-2016 31-03-2016 13715 10000 05-08-2016 31-03-2016 13719 10000 30-05-2016 31-03-2016 17043 10000 01-06-2016 31-03-2016 17046 10000 05-09-2016 31-03-2016 17045 10000 10-06-2016 31-03-2016 17049 10000 30-05-2016 31-03-2016 17053 10000 26-05-2016 31-03-2016 17054 10000 31-05-2016 31-03-2016 17047 10000 26-05-2016 31-03-2016 17048 10000 08-09-2016
31-03-2016 17050 10000 05-09-2016 31-03-2016 17052 10000 31-05-2016 31-03-2016 17051 10000 27-05-2016
34 / 257 AUDIT REPORT 25-06-2017
31-03-2016 17055 10000 28-05-2016 31-03-2016 17057 10000 28-05-2016 31-03-2016 17061 10000 27-05-2016 31-03-2016 17060 10000 26-10-2016 31-03-2016 17056 5000 26-10-2016 31-03-2016 17062 10000 26-10-2016 31-03-2016 17058 10000 28-05-2016 31-03-2016 17059 10000 26-10-2016 31-03-2016 17068 10000 31-05-2016 31-03-2016 17066 10000 30-05-2016 31-03-2016 17064 10000 27-05-2016 31-03-2016 17073 10000 26-05-2016 31-03-2016 17065 10000 27-05-2016 31-03-2016 17063 10000 31-05-2016 31-03-2016 17070 10000 30-06-2016 31-03-2016 17067 10000 31-05-2016 31-03-2016 17071 10000 30-06-2016 31-03-2016 17072 10000 30-06-2016 31-03-2016 17074 10000 27-05-2016 31-03-2016 17069 10000 30-06-2016 31-03-2016 17079 10000 01-06-2016 31-03-2016 17083 10000 21-06-2016 31-03-2016 17084 10000 27-05-2016 31-03-2016 17085 10000 30-06-2016 31-03-2016 17076 10000 30-05-2016 31-03-2016 17078 10000 01-06-2016 31-03-2016 17081 10000 27-05-2016 31-03-2016 17082 10000 30-05-2016 31-03-2016 17077 10000 30-05-2016 31-03-2016 17075 10000 31-05-2016 31-03-2016 17080 10000 31-05-2016 31-03-2016 17086 54641 22-06-2016 31-03-2016 17087 108553 18-05-2016 31-03-2016 17088 38313 20-05-2016 31-03-2016 17088 69212 20-05-2016 31-03-2016 17089 800000 18-05-2016 31-03-2016 17091 12277774 31-05-2016 31-03-2016 17092 2076360 18-05-2016 31-03-2016 17093 571909 17-05-2016 31-03-2016 17095 324336 16-05-2016
43202854
Balance as per Bank Book: 16819065.74 Dr
35 / 257 AUDIT REPORT 25-06-2017
Balance Not Appearing In Bank Statement: 43202854.00 Cr
Balance As Per Bank Statement: 60021919.74 Dr
27 AXIS -Old Age Pension- Saving Bank Account / 910010028148518
Date Cheque No AmountReconciled Date 28-03-2016 8352 42300 06-04-2016 28-03-2016 8353 70000 06-04-2016 28-03-2016 8351 5447700 02-04-2016 5560000
Balance as per Bank Book: 122683014.75 Dr Balance Not Appearing In Bank Statement: 5560000.00 Cr
Balance As Per Bank Statement: 128243014.75 Dr
28 AXIS -NO - Parking / 911020002959741
Date Cheque No AmountReconciled Date 29-03-2016 606110 55000 04-04-2016 29-03-2016 716560 800555 04-04-2016 31-03-2016 557721 79787Uncleared Cheque Reversed
31-03-2016 185875 900000 05-04-2016 31-03-2016 185876 635000 05-04-2016
31-03-2016 61947 675000 05-04-2016 3145342
Balance as per Bank Book: 3145342.00 Dr Balance Not Appearing In Bank Statement: 3145342.00 Dr
Balance As Per Bank Statement: 0.00 Dr
29 SBI-Old Town-Pension Account / 309811034280
36 / 257 AUDIT REPORT 25-06-2017
Date Cheque No AmountReconciled Date 08-03-2016 637415 114615Uncleared cheque reversed
Balance as per Bank Book: 2311508.00 Dr Balance Not Appearing In Bank Statement: 114615.00 Cr
Balance As Per Bank Statement: 2426123.00 Dr
30 Axis-Smart City BMC / 915010048657327
Date Cheque No AmountReconciled Date 03-02-2016 100612 2100 13-04-2016 30-03-2016 100622 26000 05-04-2016 30-03-2016 100623 117600 11-04-2016 30-03-2016 100624 18644 12-04-2016 30-03-2016 100625 2700 02-04-2016 30-03-2016 100626 86947 02-04-2016 31-03-2016 100628 40780 06-04-2016 31-03-2016 100629 58144 19-04-2016 31-03-2016 100630 38109 08-04-2016 31-03-2016 100631 4324 08-04-2016 31-03-2016 100632 111574 07-04-2016 31-03-2016 100634 59887 08-04-2016 31-03-2016 100633 389375 08-04-2016 956184
Balance as per Bank Book: 2099827842.00 Dr Balance Not Appearing In Bank Statement: 956184.00 Cr
Balance As Per Bank Statement: 2100784026.00 Dr
31 AXIS -NO - Tender paper / 911020002964484
Date Cheque No AmountReconciled Date 30-03-2016 829330 6300 02-04-2016 30-03-2016 989013 4200 02-04-2016
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30-03-2016 989012 4200 02-04-2016 31-03-2016 127 6300 04-04-2016 31-03-2016 126 6300 04-04-2016 31-03-2016 45331 4200 02-04-2016 31-03-2016 45332 4200 02-04-2016 31-03-2016 15767 6300 04-04-2016 31-03-2016 15769 6300 04-04-2016 31-03-2016 827741 6300 04-04-2016 31-03-2016 827742 6300 04-04-2016 31-03-2016 15766 6300 04-04-2016 31-03-2016 15768 6300 04-04-2016 31-03-2016 858553 4200 04-04-2016 31-03-2016 858554 4200 04-04-2016 31-03-2016 858555 4200 04-04-2016 31-03-2016 858552 4200 04-04-2016 31-03-2016 473453 4200 04-04-2016 31-03-2016 858551 6300 04-04-2016 31-03-2016 858550 6300 04-04-2016 31-03-2016 473454 6300 04-04-2016 31-03-2016 891533 4200 04-04-2016 31-03-2016 891534 4200 04-04-2016 31-03-2016 891535 6300 04-04-2016 31-03-2016 891536 6300 04-04-2016 31-03-2016 55900 2100 04-04-2016 31-03-2016 55895 2100 04-04-2016 31-03-2016 61852 6300 04-04-2016 31-03-2016 61850 6300 04-04-2016 31-03-2016 61848 6300 04-04-2016 31-03-2016 61849 6300 04-04-2016 31-03-2016 55896 6300 04-04-2016 31-03-2016 55897 6300 04-04-2016 31-03-2016 54271 630 04-04-2016 31-03-2016 54272 630 04-04-2016 31-03-2016 55899 2100 04-04-2016 31-03-2016 55898 2100 04-04-2016 31-03-2016 389228 6300 04-04-2016 31-03-2016 389229 6300 04-04-2016 31-03-2016 389262 6300 04-04-2016 31-03-2016 389263 6300 04-04-2016 31-03-2016 592155 6300 04-04-2016
31-03-2016 592156 6300 04-04-2016 31-03-2016 592158 4200 04-04-2016 31-03-2016 592159 4200 04-04-2016
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31-03-2016 592161 2100 04-04-2016 31-03-2016 562236 4200 04-04-2016 31-03-2016 562238 4200 04-04-2016 31-03-2016 457027 6300 04-04-2016 31-03-2016 927905 6300 04-04-2016 31-03-2016 185868 4200 04-04-2016 31-03-2016 65821 6300 04-04-2016 31-03-2016 65822 6300 04-04-2016 31-03-2016 150614 6300 04-04-2016 31-03-2016 45043 6300 02-04-2016 31-03-2016 45040 6300 02-04-2016 31-03-2016 6875 6300 02-04-2016 31-03-2016 6873 4200 02-04-2016 31-03-2016 6872 4200 02-04-2016 31-03-2016 6874 6300 02-04-2016 31-03-2016 185869 6300 04-04-2016 31-03-2016 389243 6300 04-04-2016 31-03-2016 15543 6300 04-04-2016 31-03-2016 94073 6300 04-04-2016 31-03-2016 594900 6300 04-04-2016 31-03-2016 986816 6300 04-04-2016 31-03-2016 735904 6300 04-04-2016 31-03-2016 588661 6300 04-04-2016 31-03-2016 485184 4200 04-04-2016 31-03-2016 408309 4200 04-04-2016 31-03-2016 15639 4200 04-04-2016 31-03-2016 389592 4200 04-04-2016 31-03-2016 230330 6300 04-04-2016 31-03-2016 798218 6300 04-04-2016 31-03-2016 470404 6300 04-04-2016 31-03-2016 470397 6300 04-04-2016 31-03-2016 301548 6300 04-04-2016 31-03-2016 845872 6300 04-04-2016 31-03-2016 921071 6300 04-04-2016 31-03-2016 51348 6300 04-04-2016 31-03-2016 485170 6300 04-04-2016 31-03-2016 284745 6300 04-04-2016 31-03-2016 921072 6300 04-04-2016 31-03-2016 230329 6300 04-04-2016 31-03-2016 470405 6300 04-04-2016
31-03-2016 798220 6300 04-04-2016 31-03-2016 470396 6300 04-04-2016 31-03-2016 51349 6300 04-04-2016
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31-03-2016 485169 6300 04-04-2016 31-03-2016 301554 6300 04-04-2016 31-03-2016 845874 6300 04-04-2016 31-03-2016 470406 6300 04-04-2016 31-03-2016 230328 6300 04-04-2016 31-03-2016 470395 6300 04-04-2016 31-03-2016 798219 6300 04-04-2016 31-03-2016 921074 6300 04-04-2016 31-03-2016 51350 6300 04-04-2016 31-03-2016 485168 6300 04-04-2016 31-03-2016 284746 6300 04-04-2016 31-03-2016 845876 6300 04-04-2016 31-03-2016 845878 6300 04-04-2016 31-03-2016 470407 6300 04-04-2016 31-03-2016 230327 6300 04-04-2016 31-03-2016 921073 6300 04-04-2016 31-03-2016 51351 6300 04-04-2016 31-03-2016 485167 6300 04-04-2016 31-03-2016 470394 6300 04-04-2016 31-03-2016 470408 4200 04-04-2016 31-03-2016 485166 4200 04-04-2016 31-03-2016 470411 2100 04-04-2016 31-03-2016 230335 2100 04-04-2016 31-03-2016 230332 4200 04-04-2016 31-03-2016 921070 4200 04-04-2016 31-03-2016 470393 4200 04-04-2016 31-03-2016 389545 4200 04-04-2016 31-03-2016 470409 4200 04-04-2016 31-03-2016 845880 2100 04-04-2016 31-03-2016 301536 2100 04-04-2016 31-03-2016 798217 2100 04-04-2016 31-03-2016 470410 2100 04-04-2016 31-03-2016 230336 2100 04-04-2016 31-03-2016 485165 2100 04-04-2016 31-03-2016 389528 2100 04-04-2016 31-03-2016 798216 2100 04-04-2016 31-03-2016 230333 2100 04-04-2016 31-03-2016 845882 2100 04-04-2016 31-03-2016 230334 2100 04-04-2016 31-03-2016 485164 2100 04-04-2016
654360
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Balance as per Bank Book: 654360.00 Dr Balance Not Appearing In Bank Statement: 654360.00 Dr
Balance As Per Bank Statement: 0.00 Dr
32 AXIS -NO - User fee / 911020002959110
Date Cheque No AmountReconciled Date 30-03-2016 23655 85627 02-04-2016 30-03-2016 23584 6828 02-04-2016 31-03-2016 25608 28905 04-04-2016 31-03-2016 917703 36000 04-04-2016 31-03-2016 3208 1800 04-04-2016 31-03-2016 653970 1800 04-04-2016 31-03-2016 799667 2400 04-04-2016 31-03-2016 618850 6555 04-04-2016 31-03-2016 19 7324 05-04-2016 31-03-2016 634052 20000 04-04-2016 31-03-2016 2106 1620 04-04-2016 198859
Balance as per Bank Book: 198984.00 Dr Balance Not Appearing In Bank Statement: 198859.00 Dr
Balance As Per Bank Statement: 125.00 Dr
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PARA: 6 STOCK POSITION
Bhubaneswar Municipal Corporation - 2015-2016
Slno Material/ Item Opening Receipt Issued Closing As per stock Remarks Balance Balance As per register Audit
Comments Position of stock of major non-perishable materials
The objection memo issued to supply opening balance of major non-perishable costly materials like computers, scanners, Xerox machines, furniture, steal almirahs etc. as on 01.04.2015 was not complied. As instructed vide the L. No.4225/DLFA Dated 16.05.2015, audit is required to furnish the position of major non-perishable costly materials. It is important to mention here that as these products are durable assets in nature, their balance cannot be zero. On this basis, the position of major non-perishable costly materials, as could be ascertained from the stock registers of the General Store section (maintained from the year 2012 onwards) is furnished below -
Sl. No. Name of the material O.B. as on 01.04.2015 Receipt during the Total Page ref. of the year Stock Reg. Office chair 119 74 193 1,2,7,8,9 Executive table 1.8mtr 6 - 6 11,12,63 Office table(5x3) 2 - 2 13 Office table(4x2) - 08 08 73 Computer table 15 13 28 14,15,53 Sofa 1 1 2 58 Centre table 1 3 4 59 Executive chair 6 6 12 20,21 Bravo midback 20 - 20 60 Megaphone - 3 3 68 Visitor’s chairs 46 94 140 69 Wall clock - 4 4 75 Ahuja adopter - 2 2 76 Steel almirah 20 16 36 22,12,24,77 Emergency light 2 - 2 32 Godrej crest chair 1 - 1 45 Ceiling fan 1 - 1 25 Leoma chair 4 - 4 46 Neelkamal chair with arm 95 - 95 35 Desktops 25 20 45 8,9,10,34,65 and 66 UPS 22 26 48 5,7,32,70and71 Laser printer 16 05 21 3,4, and 30 UPS battery 06 00 06 28 Laptop 01 00 01 22 Xerox machine 01 01 02 36 FAX machine 01 00 01 33 Scanner-cum-printer 00 04 04 74 Modem(All-in-one) 05 00 05 01,23 Dongle 00 01 01 42 Samsung handset mobile 01 00 01 52 Smart phone 10 00 10 40 Airtel digital TV 01 00 01 ...... LH upper cover 01 00 01 12 02.Position of vehicles owned by the corporation
LIST OF VEHICLES
Sl.No. Type of Vehicle No.of Vehecles Vehicle Regd .No. Page Registration
Of Vehicle Purchase Register 1 Ambasadar OR-02-J-4554 2
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2 Ambasadar 4 Nos OR-02-AD-8452 2 3 Ford Fiesta OR-02-BL-1717 2 4 Tata Indigo OD-02-T-5152 2 5 Scorpio OR-02-BD-7171 6 6 Mahindra Bolero OD-02-7013 6
Camper 7 Mahindra Bolero OD-02-AB-5618 6
Pick up 4Nos 8 Mahindra Bolero OD-02-AB-5744 6
Pick up 9 Tata-407-water tanker OR-02-BH-3243 10 10 Tata-407-water tanker OR-02-BH-3218 10
2Nos 11 Tata Tipper OR-02-AE-2114 14 12 Tata Tipper OR-02-AE-2115 14 13 Tata Tipper OR-02-AE-2116 14 14 Tata Tipper OR-02-AE-6213 14 15 Tata ACE Tipper 5Nos OD-02-AA-8542 14 16 Excavator Ladder OR-02-K-0455 18 17 Excavator Ladder OR-02-S-5562 18 18 Excavator Ladder OR-02-S-1093 18
Loader 19 Modular Structur OR-02-AD-6311 18 20 Modular Structur OR-02-AD-6312 18 21 JCB Skid Excavator OR-02-S-9245 18 6 Nos 22 Marsall Ambulance OR-02-AD-9002 22 23 OMNI VAN OR-02-AY-1546 22 24 OMNI VAN 3 Nos OD-02-7083 22 25 Electric Ladder 7 Nos OR-02-B-1145 26 26 Tata-407,CAB Mounted with Hydrol OR-02-H-0798 26 27 Tata-407,CAB Mounted with Hydrol OR-02-AP-0618 26 28 Tata-407,CAB Mounted with Hydrol OR-02-AR-4088 26 29 Tata-407,CAB Mounted with Hydrol OR-02-BW-0223 26 30 Tata-407,CAB Mounted with Hydrol OD-02-E-3043 26 31 Tata-407,CAB Mounted with Hydrol OD-02-Q-6369 26
32 Tractor OR-02-BH-0143 30 33 Tractor Trolly OR-02-BH-0145 30 34 Tractor Trolly OR-02-BH-0134 30 35 Tractor Trolly OR-02-BH-0135 30 36 Tractor Trolly OR-02-BH-0137 30 37 Tractor Trolly OR-02-BH-0138 30 38 Tractor Trolly OR-02-BH-0131 30 39 Tractor Trolly OR-02-BH-0132 30
40 Tractor Trolly OR-02-BH-0128 30 41 Tractor Trolly OR-02-BH-0129 30 13 Nos 42 Tractor Trolly OR-02-BH-0140 30 43 Tractor Trolly OR-02-BH-0141 30 44 Tractor OR-02-X-3464 30 45 Tractor OR-02-X-3466 30 46 Sludge Pump Tanker OR-02-H-0238 42
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47 Sludge Pump Tanker OR-02-BG-3313 42 48 Sludge Pump Tanker OR-02-BG-3315 42 49 Sludge Pump Tanker 6 Nos OR-02-AG-5243 42 50 Sludge Pump Tanker OR-02-AJ-1833 42 51 Sludge Pump Tanker OR-02-AJ-1832 42 52 Small Tiffa Machine-1 46 53 Small Tiffa Machine-2 46 54 Small Tiffa Machine-3 46 55 Small Tiffa Machine-4 46 56 Small Tiffa Machine-5 46 57 Small Tiffa Machine-6 46 58 Small Tiffa Machine-7 46 59 Small Tiffa Machine-8 46
8 Nos 60 Dead Body Van-1 OR-02-AP-7871 54 61 Dead Body Van2 OR-02-X-4129 54 62 Dead Body Van-3 OR-02-X-8445 54
3 Nos 63 Hook Loader Lorry-1 OR-02-AX-1192 64 64 Hook Loader Lorry-2 OR-02-AX-1194 64 65 Hook Loader Lorry-3 OR-02-AX-1145 64 66 Hook Loader Lorry-4 OR-02-AX-1196 64 67 Hook Loader Lorry-5 OR-02-AX-1197 64 68 Hook Loader Lorry-6 OR-02-AX-1198 64
6 Nos Irregularities in stocks and stores (General store section) POM no.146/20.02.17OSP 352-353 Memo no.180 Dtd.20.3.2017
During the course of scrutiny of stock registers, the following irregularities came to notice –
1. Balancing of the stocks had been made in pencil, in all the stock registers, for all the materials. Even the opening balance and closing balance for the year were written in pencil. This had offered a good scope for change in the number/quantity of materials issued and resultant change in the closing balance. Use of pencil should have been avoided in official records.
2. The money value of the materials procured had not been mentioned in the stock registers, even in a single case, for any material.
3. The officer -in -charge of the stores had not verified and signed the closing balance.
4. Stocks returned from any section, particularly the non-perishable items, had not been added to the total stock(not taken to the receipt side). Due to this there could be loss of stocks.
5. Rule 111 of the Odisha General Financial Rules,1959 stipulates for physical verification of all stores by the Head of Office or any other officer as authorised by him twice a year. But it was ascertained that physical verification had not been made for the last five years (e.g. Computer stock registers which showed stock entry and issue since 2012).
6. As per rule 97 (3) (e) of the OMR,2012, the storekeeper should prepare the stock statement in the form ST. But it was observed that no such record had been maintained.
7. Rule 97 of the Odisha General Financial Rules, 1959 prescribes that care should be taken not to purchase stores much in advance of actual requirement. Economy should be observed in the procurement of stocks. It was observed that stocks had been procured before exhaustion of huge stocks.
8. The closing balance of non-perishable items like computers, scanners, Xerox machines, televisions, almirahs, fax machines ,UPS, modems etc. had been shown nil after their issue. But those are the assets of the corporation whose balance can never be’ NIL’. No ‘Asset Register’ had been maintained by the store keeper to keep a detailed position of these items. It was suggested that an ‘Asset Register’ should be maintained taking all such items procured from the beginning.Objection memo was issued to inthe effect that the stock should be physically verified ,as prescribed in Rule 111 of the Odisha General Financial Rules,1959 and the result of the physical verification to be intimated to audit.But the same had not been inimated to audit till the end.
9. Both consumables and non-perishables, including electronic gadgets had been procured from private firms. Stocks should be purchased from govt. firms, as far
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as possible.
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PARA: 7 INVESTMENT
Bhubaneswar Municipal Corporation - 2015-2016
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 01-04-2015 832432222 0.00 832432222. 556567424 31-03-2016 138899964 31-03-2016 138899964 0.00 .00 00 .00 6.00 6.00 GRAND 832432222 0.00 832432222. 556567424 138899964 138899964 0.00 TOTAL .00 00 .00 6.00 6.00
DETAILS OF CB ON INVESTMENT & Comments : Details of Investment during 2015-16 Matured Value Invested Amount Interest Earned FDR No Bank 74085010 67577689 65,07,321 511300277 OGB 14307908 13051160 12,56,748 511300280 OGB 39605085 36126338 34,78,747 511300255 OGB 73914617 67422262 64,92,355 511300275 OGB 73914617 67422262 64,92,355 511300276 OGB 73914617 67422262 64,92,355 511300277 OGB 73914617 67422262 64,92,355 511300278 OGB 31840644 29043893 27,96,751 511300279 OGB 99339914 90614305 87,25,609 511300274 OGB 39624347 36214639 34,09,708 511400165 OGB 112838871 102726637 1,01,12,234 511400177 OGB 20405643 18576559 18,29,084 511300203 OGB 54801802 50000000 48,01,802 91504002086282 Axis 9 Total Interest Earned 6,88,87,424 New FD 47,76,80,000 50300101306947 HDFC bank New FD 1,00,00,000 011055001723 Khordha Central co-operative bank Total amount of FD 55,65,67,424
The details of Investment position as on 31-03-2016 is furnished below:
SL FDR No Name of bank Date of Amount of ROI Date of Matured No Investment Investment(?) Maturity Value(?)
1 01203500400027 NGB(BMC 19/07/2015 19/07/2016 5 Campus) 740,85,010 8.60 806,64,757 2 01203500400027 NGB(BMC 19/07/2015 8.60 19/07/2016 4 Campus) 143,07,908 155,78,643 3 01203500400026 NGB(BMC 28/06/2015 28/06/2016 2 Campus) 396,05,085 8.60 431,22,550 4 01203500400022 NGB(BMC 24/05/2015 24/05/2016 7 Campus) 739,14,617 8.85 806,76,375 5 01203500400022 NGB(BMC 24/05/2015 24/05/2016 9 Campus) 739,14,617 8.85 806,76,375 6 01203500400023 NGB(BMC 24/05/2015 24/05/2016 0 Campus) 739,14,617 8.85 806,76,375 7 01203500400023 NGB(BMC 24/05/2015 24/05/2016 1 Campus) 739,14,618 8.85 806,76,375 8 01203500400023 NGB(BMC 24/05/2015 24/05/2016
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2 Campus) 318,40,644 8.85 347,53,447 9 01203500400023 NGB(BMC 24/05/2015 24/05/2016 3 Campus) 993,39,914 8.85 1084,27,593 10 01203500400020 NGB(BMC 03/04/2015 03/04/2016 9 Campus) 396,24,347 9.00 433,12,713 11 01203500400021 NGB(BMC 09/04/2015 09/04/2016 0 Campus) 1128,38,871 9.00 1233,42,288 12 51110264 NGB(BMC 22/07/2014 22/07/2017 Campus) 188,99,456 9.30 247,14,207 13 01203500400028 NGB(BMC 22/07/2015 22/07/2016 2 Campus) 4,18,246 9.30 4,55,392 14 511300217 NGB-Unit IV 31/07/2014 30/10/2015 5,48,946 9.30 6,15,797 15 00203500400004 NGB-Unit IV 22/07/2015 22/07/2016 0 204,05,643 8.60 222,17,939 16 91404004184141 AXIS(Samantarapu 04/10/2014 04/10/2016 7 r) 259,45,305 9.20 311,29,583 17 91404004184224 AXIS(Samantarapu 04/10/2014 04/10/2016 5 r) 300,00,000 9.20 359,94,469 18 91404004184173 AXIS(Samantarapu 04/10/2014 04/10/2016 4 r) 300,00,000 9.20 359,94,469 19 91504000696121 AXIS(Samantarapu 06/02/2014 06/08/2016 0 r) 130,00,000 8.90 148,38,567 20 91504002086282 AXIS(Samantarapu 27/04/2015 27/04/2016 9 r) 548,01,802 8.40 595,52,200 21 50300101306947 HDFC Bank 14/07/2015 8 14/04/2016 4776,80,000 5071,34,163 22 011055001723 Khordha Central 31/03/2015 8.5 30/09/2016 co-operative bank 100,00,000 104,22,011 Total 1388999646 1514976288
A total sum of ?80,82,55,942 was received on maturity of the following FDRs & the same was reinvested along with an additional interest of ?6,88,87,424 as the details furnished below:
SL No FDR No Name of bank Date of Maturity Matured Value(?)
1 012035004000275 NGB(BMC Campus) 19/07/2015 740,85,010
2 012035004000274 NGB(BMC Campus) 19/07/2015 143,07,908
3 012035004000262 NGB(BMC Campus) 28/06/2015 396,05,085
4 012035004000227 NGB(BMC Campus) 24/05/2015 739,14,617
5 012035004000229 NGB(BMC Campus) 24/05/2015 739,14,617
6 012035004000230 NGB(BMC Campus) 24/05/2015 739,14,617
7 012035004000231 NGB(BMC Campus) 24/05/2015 739,14,617
8 012035004000232 NGB(BMC Campus) 24/05/2015 318,40,644
9 012035004000233 NGB(BMC Campus) 24/05/2015 993,39,914
10 012035004000209 NGB(BMC Campus) 03/04/2015 396,24,347
11 012035004000210 NGB(BMC Campus) 09/04/2015 1128,38,871
12 51110264 NGB(BMC Campus) 22/07/2014 251,32,453
14 511300217 NGB-Unit IV 31/07/2014 6,15,797
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15 002035004000040 NGB-Unit IV 22/07/2015 204,05,643
20 915040020862829 AXIS(Samantarapur) 27/04/2015 548,01,802
Total 8082,55,942
Maintenance of Investment Register is not made properly. As per Rule-85(8) of Odisha Municipal(Accounts) Rule,2012, a register of investment needs to be maintained in Form-16 of Annexure-II showing all investments belonging to the corporation. The purpose for which each investment is made should be stated in the column provided and the orders of Govt. should be quoted. Further, in sub Rule-9 of the said Rule,it has clearly stated that the Register of Investment should indicate interest due and interest received from time to time so as to ensure that the amounts due are realized on due dates.In respect of interest accrued but not received at the end of the year and accrual entry shall be made in the books of accounts.Though the Local Authority has maintained a Register of Investment, it is not maintained properly as per the instruction laid down in the said Rule.Necessary steps need be taken to maintain the Register properly so as to ascertain any discrepancy in the book of accounts.Besides,it is also suggested that the xerox copy of Fixed Deposit Receipt should also be kept after encasement for verification by the audit .The purpose and source from which the amount is invested may be recorded in future in the investment register so that the audit can be able to ascertain whether investment has been made out of own sources or from the govt grants .As the last approved audit report is silent about the source of investment i.e. whether the amount relates to the own sources of corporation or to grant amount received from Govt the present audit it is therefore not in a position to specify the same.
Funds received from Govt by way of Grant retained in shape of Fixed Deposit :-
(POM274 to 275 )
On further scrutiny of the Fixed Deposits made during the year 2015-16, it was noticed that ?47,76,80,000 was retained in shape of Fixed Deposit vide
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account No-50300101306947 in HDFC Bank ltd, Vivekananda Marg Bhubaneswar on 13-07-2015. Prior to that such grant fund was retained in SB account No- 50100067009271 of the same bank from 3rd July to 12th July 2015 & the amount was retained in SBI Old Town Branch account No-31315253127 for a day only i.e on 2nd July 2015. The aforesaid amount was also retained in SB account No- 912010033735978/ Axis Bank Samantrapur Branch from 18th February to 1st July 2015 and in SB account bearing No- 912010039790469/ Axis Bank, Samantarapur Branch from 31st January 2015 to 18th February 2015 though the amount was drawn from SBI (Current account) No-10977512323 on 31st January 2015 though the same was drawn from treasury on 29th January 2015.
As detailed in Para-9 of the Audit Report No-114402/AR/2015-2016-BHUBANESWAR following amounts were received towards cost of acquisition of land for storm water drainage system in Bhubaneswar City during the year 2014-15.
Letter No/date Amount(?) 26481/18.12.14 78961000.00 26488/18.12.14 94386000.00 26495/18.12.14 304333000.00 Total 47,76,80,000.00
The matter was brought to the notice of appropriate authority through POM issued on this score. The following reply was furnished by the local authority.
" Drainage Division in BMC has been created recently. As per 74th constitutional amendment, this division should have been with BMC. But the Govt have taken step to transfer the drainage division to BMC from Cuttack for which one executive engineer, assistant executive engineer 2nos, Junior Engineers-4nos have been deployed in BMC just before three months.
Therefore the fund which placed with BMC for acquisition of land for construction of Storm Water Drains now can be spent with accrued interest, the commissioner is also aware of the fact. He is taking steps accordingly to implement soon on such funds. Therefore the para may be considered."
The reply furnished by the local authority is not maintainable as it fails to comply the point of objections raised by audit.. The reply is silent about switching of funds from one account to another over a period of more than five months though the fund was initially drawn from treasury on 29.01.2015 & finally deposited in FD account on 13.07.15. As such, BMC lost a sizable amount by in such process without keeping the grant amount in Flexi account which use to fetch a higher rate of interest.
Regarding ion of the bank for retention of the Grant fund necessary file containing the ion procedure was also not made available for scrutiny in Audit. The same may be produced to next audit for check.
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PARA: 8 ADVANCE
Bhubaneswar Municipal Corporation - 2015-2016
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 01-04-2015 Smart City 0.00 80000.00 80000.00 50000.00 31-03-201 30000.00 31-03-201 30000.00 0.00 Cash 6 6 Book 2 01-04-2015 Accounta 35872484 5254835. 41127319.0 7964668. 31-03-201 33162651 31-03-201 0.00 33162651 Outstanding nt cash .00 00 0 00 6 .00 6 .00 advance as on book 31.3.2016 not reflected in the C.B. of cash book. GRAND TOTAL 35872484 5334835. 41207319.0 8014668. 33192651 30000.00 33162651 .00 00 0 00 .00 .00
Comments : Details of outstanding advance of ?30,000/- relating to smart city programme are furnished below.
Voucher No /Date of Payment of Amount of advance paid Name of the payee Purpose of Payment advance 10/05.11.15 30,000.00 Rushi Pattanaik Organisation of Volunteer Programme The aforesaid outstanding advance has been recouped during the year 2016-17 vide voucher No-3/dated 29.04.2016.
Year wise breakup of Outstanding advance of Accountant Cash book as on 31.3.16
Year Outstanding advance in Rs. 2015-16 4641835.00 2014-15 19801146.00 2013-14 1813700.00 2012-13 5205000.00 Since inception upto 2011-12 1730970.00 TOTAL 33192651.00
Details of outstanding Advance as on 31.3.2016 which was paid during the period 2015-16 Vr.no/date Name of the person Purpose Amount(Rs.) 5/2.4.15 Abhimanyu Behera,JE,(Mech) Repair of scorpio 34149 37/7.4.15 Bibhu Prasad Mishra,Cashier Preparation of menu towards 34860 processing menu-Banphul Basti 398/25.6.15 Manash Ku. Mishra Photobiometric card 100000 630/21.7.15 Kapilendra Panda,Jr.Asst. Solid waste 5000 735/12.8.15 S.D.V.O.,BBSR ABC programme 1200000 845/22.8.15 Ajaya Kumar Mishra,Conductor 53991 812/21.8.15 B.K.Routray,IFS,Env.officer Plantation programme for BMC 150000 858/26.8.15 Assim Ku. Pattanaik,J.A.(store ) L.S.G. Day,2015 300000 885/28.8.15 Alok Ku. Swain,JE Construction of S-W zone office at 250000 rental colony in w.no.12 886/28.8.15 Alok Ku. Swain,JE Construction of S-W zone office at 250000 rental colony in w.no.13 887/28.8.15 Alok Ku. Swain,JE Construction of S-W zone office at 250000
50 / 257 AUDIT REPORT 25-06-2017
rental colony in w.no.14 888/28.8.15 Alok Ku. Swain,JE Construction of S-W zone office at 250000 rental colony in w.no.15 1023/28.9.15 Gopal krishna Panigrahi,S.B.A. printing materials for smart city 38200 1040/3.10.15 Ajaya Kumar Mishra,Conductor 3350 1035/1.10.15 Prasanta Ku. Dhal 150000 1256/17.10.15 Ajaya Kumar Mishra,Helper Medical advance 100000 1394/16.11.15 B.K.Routray,Env.officer Plantation programme for BMC 300000 1422/19.11.15 Pratap Ch. Pattanaik,C.O. Adv. For logistics arrangement 59000 NFCA-2013 1423/19.11.15 Pratap Ch. Pattanaik,C.O. Adv. For logistics arrangement 86000 NFCA-2014 1424/19.11.15 Pratap Ch. Pattanaik,C.O. Adv. For logistics arrangement 42000 NFCA-2015 1425/19.11.15 Bijay Ku. Rana,Peon Med. Adv. 10000 1562/7.12.15 Manash Ku. Mishra, J.A. Census work 50000 2006/5.2.16 Ajaya Ku. Mishra, conductor deposition of insurance 31027 2007/5.2.16 Ajaya Ku. Mishra, conductor deposition of insurance 14258 2322/28.3.16 Assim Ku. Pattanaik,J.A.(store ) Adv. For Aahar Centre 850000 4611835
Details of adjusted Advance given during 2015-16 ( year of audit) as on 31.3.2016 Vr.no./date Name of the person Purpose Amount in Rs. Vr.no/Date of Adjustment Amt. adjusted 4/2.4.15 Abhimanyu Behera,JE,(Mech) Repair of Ambulance 100000 1649/17.12.15 100000 565/15.7.15 Suratha Sahoo.A.E. Disilting drain at Paikanagar 120000 1643/17.12.15 120000 566/15.7.15 Suratha Sahoo.A.E. Disilting drain at Paikanagar 150000 1644/17.12.15 150000 583/20.7.15 Assim Ku. Pattanaik,J.A.(store ) Notice printing 160000 1293/26.10.15 160000 648/24.7.15 Suratha Sahoo.A.E. Disilting drain at Paikanagar 100000 1645/17.12.15 100000 732/10.8.15 Assim Ku. Pattanaik,J.A.(store ) Independence Day celebration 13000 989/15.9.15 13000 TOTAL 643000
Details of Advances paid prior to year under audit and adjusted during the year under audit
Sl.no. Name of the advance Vr. No./date of payment of Amount of advance paid Vr. No./date of adjustment Amount of advance holder advance of advance adjusted.
1 P.K.Samal,JE 2648/16.12.13 240000 94/16.4.15 240000 2 B.N.Chhattoi, JE ,Mech. 3275/28.3.14 200000 105/20.4.15 200000 3 Abhimanyu Behera,JE, 633/01.7.04 124000 1011/24.9.15 124000 Mech. 5 P.K.Samal,JE 1913/28.9.13 240000 789/18.8.15 240000 6 Antaryami patra,JE 231/16.4.2010 200000 52391/17.4.15 (MR no.) 200000
7 R.N.Mallick,EE-I and 683/7.7.14 7000 170,171/30.4.15 7000 Subhransu Mishra,Dy.Secy 8 Ramky environment 838/25.7.14 5000000 384/22.6.15,706/4.8.15,25 1666668 Engineers Ltd. 4/15.5.15
9 Bibhuranjan Mohanty,TC 1720/28.12.14 60000 1308/2.11.15 60000 10 Asim Pattnaik, Store 1863/27.01.15 160000 1293/26.10.15 160000 keeper 11 Sangram Mohanty, 2254/30.3.15 1600000 1124/12.10.15 1600000 J.E.(Ahar Building)
12 Silla Satyanarayan,JE 2255/30.3.15 400000 1123/12.10.15 400000
51 / 257 AUDIT REPORT 25-06-2017
13 Sangram Mohanty, J.E. 2216/23.3.15 2000000 1124/12.10.15 2000000 14 S.S.Narayan ,JE 2217/23.3.15 400000 1123/12.10.15 400000 15 Deepak Naik 2250/31.3.15 100000 deducted from salary 24000 @2000.00/month
16 S.K.Routray 10/5.11.15 50000 13/13.11.15 50000 7371668
Non adjustment of outstanding advances for more than one year : ( POM o.87/N 21.10.2016 and 90 / 24.10.2016 )
As per Finance department circular no 2221/F Dt 8-3-2002 and DLFA circular no 15179/DLFA Dated 28-9-2013 any advance amount that remains unadjusted for more than one year it should be treated as loss to the audittee organisation and liable for surcharge action.Both the Sanctioning authority as well as the advance holder are equally responsible for such loss.Hence the outstanding advance of Rs.851500.00 needs to be recovered from the advance holders failing which Rs.775500.00 is to be surcharged against the sanctioning authority and the advance holder.Outstanding medical advance of Rs.76000.00 pending against Sri.Deepak Naik is being adjusted from the salary @2000.00/ month.Hence should not be surcharged.
Details of outstanding advance of 2014-15 not adjusted during 2015-16 Vr. No/Date Amount in Rs. Name of the advance holder Sanctioning Authority 1055/27.8.14 380000 Asim Ku. Pattnaik, J.A. (Store) Krushna Chandra Pati,Addl. Commissioner 26/10.4.14 15000 Md. Mojahid, Assistant law Krushna Chandra Pati,Addl. officer Commissioner 938/11.8.14 15000 Md. Mojahid, Assistant law Krushna Chandra Pati,Addl. officer Commissioner 1072/28.8.14 10000 C.M.M.O., BMC hospital Krushna Chandra Pati,Addl. Commissioner 1759/5.1.15 280000 Debendra Mallia, Zamandar Krushna Chandra Pati,Addl. Commissioner 2055/28.2.16 70000 Bhagirathi Mohanty,Mali Krushna Chandra Pati,Addl. Commissioner 1931/7.2.15 5500 Judhistir Singh, DLR, Law Krushna Chandra Pati,Addl. section Commissioner Total 775500 2250/31.315 76000 Deepak Naik (Medical advance) Krushna Chandra Pati,Addl. Commissioner medical advance
Again the outstanding festival advance of Rs.10893120.00 for the year 2014-15 is being adjusted from the salary of the employees who has taken the festival advance . As the festival advance is recovered from the salary in monthwise basis ,hence this should not be surcharged.
Responsible Person for this paragraph
Slno Name Designation Adress Amount(In Rs:) 1 Krushna Chandra Pati Addl. Commissioner BMC,BBSR 387750.00 2 Md. Mojahid ALO BMC,BBSR 15000.00 3 Nirod Kumar Sahoo CMMO BMC,BBSR 5000.00 4 Debendra Mallia Zamandar BMC , BBSR 140000.00 5 Bhagirathi Mohanty Mali BMC,BBSR 35000.00 6 Judhistira Singh DLR Law Section,BMC,BBSR 2750.00 7 Asim Kumar Pattnayak Store Keeper BMC,BBSR 190000.00
52 / 257 AUDIT REPORT 25-06-2017
PARA: 9 GRANTS
Bhubaneswar Municipal Corporation - 2015-2016
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 01-04-2015 1422040833.0 5531087687.0 6953128520.00 1739109153.0 31-03-2016 5214019367.0 0 0 0 0 GRAND 1422040833.0 5531087687.0 6953128520.00 1739109153.0 5214019367.0 TOTAL 0 0 0 0
Comments :
( POM168 )
B Grant Received From Other Bodies/Agencies 1 14/03/2016 National Urban Health Mission 20000000NEFT
2 Funds Placed By OTDC for Installation of Street Lighting 4410000NEFT
3 Funds Placed by JICA for restoration of Road & Drain etc 2050000
4 Funds placed by OWSSB for restoration of Damaged road 69972403
5 Funds received from Odisha State Disaster Management Authority 1170000
6 22/03/2016Funds Received through online transfer 3606000NEFT
1012,08,403
Grand Total (A+B) 553,10,87,687.00
The details of Expenditure made out of Grant received during the year 2015-16 are furnished below
SL No Head of Grant Expenditure Amount(?)
1 13th Finance Commssion Grant 530,17,272
2 Aahar Grant 64,00,000
53 / 257 AUDIT REPORT 25-06-2017
3 Construction of Boundry Wall 28,80,196
4 Construction CC Road & drain 561,48,122
5 Devolution Fund 2888,17,575
6 Dying Water Bodies 62,63,458
7 Motor Vehicle Tax 568,95,952
8 Odisha Water Supply & Swerage Board Fund 389,95,157
9 Road Development Grant 778,62,013
10 Road Maintenance Grant 271,90,881
11 Special Grant received from H&UD dept for Kalinga Nagar 82,85,448
12 Grant received from Special Relief Commission (SRC) 3,73,997
13 Road & Building 44,99,998
14 Night Shelter grant 18,98,342
15 Park &Greenery Grant 2,85,568
16 14th Finance Grant 228,43,123
17 Urban Sanitation Fund 666,57,361
18 Animal Birth Control 29,19,000
19 Rajiv Awas Yojana-Preparatory 35,56,683
20 Rajiv Awas Yojana-Rangamatia 1100,41,832
21 Rajiv Awas Yojana-Mandap Basti 250,87,713
22 Rajiv Awas Yojana-Transit Shelter 26,97,400
23 Octroi Compensation 6962,00,380
24 State Govt/Other Bodies (OAP/ODP/NOP/MBPY/IGNOP/IGNWP) etc 656,55,200 25 BSUP(Basic Services For Urban Poor) 193,49,236
26 NMMP(National Mission Mode Project) 35,63,828
27 NULM (National Mission Mode Project) 560,86,832
28 Smart City Expenditure 280,11,586
29 SWM (Solid Waste Management) 66,25,000
Total 17391,09,153
SL No G.O/ Letter. No Date Purpose Amount Received Remarks
A. Grants Received From State & Central Govt
54 / 257 AUDIT REPORT 25-06-2017
1 13322 28/05/20151st Instalment of Octroi Compensation Grant 163621000For 3/15 to 5/15
2 19045 30/07/20152nd Instalment of Octroi Compensation Grant 117253000For 6/15 to 8/15
3 26687 09/10/20153rd Instalment of Octroi Compensation Grant 140437000For 10/15 to 12/15
4 5270 25/02/2016Octroi Compensation Grant 54708000For 1/16 to 3/16
5 27364 17/10/2015Special Grant of Octroi Grant 69551000For 9/15
6 17344 20/07/2015Road Development Grant 9066000
7 17347 20/07/2015Road Development Grant 2444000
8 17350 20/07/2015Road Development Grant 3271000
9 4339 20/02/2016Road Development Grant 2443000
10 4376 20/02/2016Road Development Grant 9066000
11 4373 20/02/2016Road Development Grant 3271000
12 31863 11/12/2015Maintenance of Road & Bridges 26890000
13 5242 25/02/2016Grant for maintenance of Capital Asset 4575000
14 5245 25/02/2016Grant for Creation of Capital Asset 2285000
15 5250 25/02/2016Grant for Creation of Capital Asset 6002000
16 5255 25/02/2016Grant for Creation of Capital Asset 1713000
17 5222 25/02/2016Grant for Creation of Capital Asset 4800000
18 9800 02/04/201513th Finance-General Performance Grant 14751000
19 19454 03/08/20151st instalment of 14th Finance Commission 114177000NEFT
20 2nd instalment of 14th Finance Commission 114616000NEFT
21 20019 07/08/2015Grant for Motor Vehicle Tax 28115000
22 5199 25/02/2016Grant for Motor Vehicle Tax 28115000
23 20037 07/08/2015Devolution Fund 115696000
24 5279 25/02/2016Devolution Fund 115695000
25 30411 24/11/2015Rajiv Awas Yojana-Ranga Matia 25076000
26 30417 24/11/2015Rajiv Awas Yojana-Ranga Matia 69452000
27 30404 24/11/2015Rajiv Awas Yojana-Ranga Matia 18734000
28 Compensation amount received from East Coast Railways 20562004Funds received & deposited in RAY Preparatory account along with Transit account
29 33166 28/12/2015Smart City Grant 12200000
55 / 257 AUDIT REPORT 25-06-2017
30 33175 28/12/2015Smart City Grant 3300000
31 33184 28/12/2015Smart City Grant 4500000
32 4434 20/02/2016Smart City Grant 9900000
33 4443 20/02/2016Smart City Grant 13500000
34 4452 20/02/2016Smart City Grant 36600000
35 8126 30/03/2016Smart City Grant 558943000NEFT
36 8134 30/03/2016Smart City Grant 2066394000NEFT
37 8090 30/03/2016Smart City Grant 97600000NEFT
38 8098 30/03/2016Smart City Grant 26400000NEFT
39 8106 30/03/2016Smart City Grant 36000000NEFT
40 8118 30/03/2016Smart City Grant 762194000NEFT
41 33229 29/12/2015Solid Waste Management 6625000
42 18163 17/07/2015Provision for Street Lighting 7325000
43 19158 31/07/2015Construction of Public Toilet 13851000
44 2715 02/02/2016Animal Birth Control 3999000
45 29717 18/11/2015Animal Birth Control 2280000
46 3344 09/02/2016Performance based Icentives 5724000
47 4127 18/02/2016Maintenance of Non residental Building 1200000
48 4347 20/02/2016Grant towards Arrear Pension 166580000
49 4347 20/02/2016Basic Services 66246000
50 4334 20/02/2016Grant towards Honorarium to elected bodies 1400000
51 Meetering of Water Supply 21000000
52 2820000NEFT ATAL MISSION FOR REJUVENATION AND URBAN TRANSFORMATION(AMRUT) 53 29617 17/11/2015National Urban Livelihood Mission Grant 11758000
54 24/06/2015Grant for Swachha Bharat Mission 1460000NEFT
55 20/08/2015Grant for Swachha Bharat Mission 49896300NEFT
56 24/11/2015Grant for Swachha Bharat Mission 10788375NEFT
57 20/02/2016Grant for Swachha Bharat Mission 25743240NEFT
58 18/03/2016Grant for Swachha Bharat Mission 34124760NEFT
59 Harischandra Sahayata Yojana 721000
60 National Family Benefit Scheme 218205
61 Basic Services For Urban Poor 0
56 / 257 AUDIT REPORT 25-06-2017
62 Grant Received from State Govt/Other Bodies 82203400 (OAP/ODP/NOP/MBPY/IGNOP/IGNWP) etc
54298,79,284
The head-wise closing balance of unspent grant could not be furnished due to want of head wise opening balance of Grants not furnished in the previous Audit report.
Comments on unspent Grants:-
It is seen from the above Grant position that a total sum of Rs. 5,42,98,79,284.00 was received towards Central and State Share funds for different purposes including up liftment of Urban Poor. Together clubbed with the Grants left unutilized till 31.03. 2015 total sum of Rs. 695,31,28,520.00 has been made available out of which Rs. 173,91,09,153.00 has been spent during the year. As such, Rs.521,40,19,367.00 was left unspent till 31.03.2016. From this it is concluded that, grants have not been utilised properly and as such, the very purpose of sanction of Grants is being defeated.
The Local Authority is suggested to take effective steps for utilisation of the balance grants by obtaining ex-post facto sanction from the competent authority and compliance reported. The year wise break up could not be furnished due to improper maintenance of Grant - in -Aid Register.
57 / 257 AUDIT REPORT 25-06-2017
PARA: 10 UTILISATION CERTIFICATE
Bhubaneswar Municipal Corporation - 2015-2016
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 01-04-2015 6245004964.0 1739109153.0 7984114117.00 755247000.00 31-03-2016 7228867117.0 0 0 0 GRAND 6245004964.0 1739109153.0 7984114117.00 755247000.00 7228867117.0 TOTAL 0 0 0
Comments : The details indicating submission of utilisation certificates during the Financial year 2015-16 are furnished below:-
Sl no Letter no& date of submission of Head of Account G.O No &Date Amount for which U.C. U C Submitted(?) 1 13390/ Octroi Compensation Grant 14491/ dt 19.07.2014 16,36,21,000/-
16.06.2015 2 13390/ Octroi Compensation Grant 19499/dt 16,36,21,000/-
16.06.2015 25.09.2014 3 13390/ Octroi Compensation Grant 1773/dt 16,36,21,000/-
16.06.2015 19.01.2015 4 13390/ Octroi Compensation Grant 4361/dt 10,00,00,000/-
16.06.2015 02.02.2015 5 3687/ Maintenance of Roads &Bridges 3687/dt 12.02.2014 3,25,00,000/-
12.02.2014 6 20903/ 13th F.C.Grant for General Area Basic grant 14934/ 5,03,11,,000/- for utilisation of funds in different Projects 02.112015 25.07.2014 7 20903/ 13th F.C.Grant for General Area Basic grant 6908/ 5,96,87,000/- for utilisation of funds in different Projects 02.112015 28.02.2015
8 20903/ Motor Vehicle Tax for the purpose of 19591/ 1,89,94,000/- maintenance of roads& other infrastructure 02.112015 development relating to the year 2014-15 26.09.2014
9 1830/ NFBS N A 27,70,000/-
29.01.2016 10 24310/ Harischandra Sahayata Yojana NA 1,22,000/-
31.122015
58 / 257 AUDIT REPORT 25-06-2017
Total 75,52,47,000/-
Yearwise break up of pending U.C. :
Year U.C. amount in Rs.
59 / 257 AUDIT REPORT 25-06-2017
2011-12 1451976523.00
2012-13 1176347718.00
2013-14 2543148784.00
2014-15 1073531939.00
2015-16 983862153.00
7228867117.00
(POM 168, 188)
Rule 173 of OGFR Vol-I gives emphasis on submission of U.Cs by the grantee organisation to the administrative department by the 1st June of the succeeding year of expenditure for proper monitoring of utilisation of grants for intended purposes. However on verification it was observed that the U.C for total amount Rs.7228867117.00 was lying out -standing against this Corporation as on 31.3.2016. This shows the lack of promptness in submission of U.C. by the local authority. The local authority is advised to take effective steps to submit the pending UCs in order to clear up the position of pending UC .
Non- maintenance of Prescribed GIA Register :- As required under Rule-33 of Register of Grant-in-Aid should be maintained in Appendix-10 of OGFR-Vol-ll . But the same has not be maintained during the period under audit . Due to non-maintenance of register of Grant-in-Aid ,the expenditures could not watch properly .The Local Authority is suggested to maintain the Register of Grant-in-Aid to watch the Receipt & expenditure of Grants properly and submission of UCs in due time
60 / 257 AUDIT REPORT 25-06-2017
PARA: 11 MISAPPROPRIATION & DEFALCATION
11.1 -
On scrutiny of the collections made towards license fee along with DCR and other connected records, it was noticed that a total sum of Rs 3000.00 was less credited to Cashier’s Cash Book due to arrival of less total in DCR as per the details furnished below.
Sl no. Receipt no/Date of Reference to DCR Totaling arrived Totaling as per Amount less Name of the license collection page no. in audit DCR arrived in DC collector/Person responsible
1 51967-51970/13.08.15 57 6800 5800 1000 Sanjay Biswal 2 56415-56426/08.09.15 69 29550 28550 1000 3 66419-66431/17.03.16 165 31500 30500 1000 In response to POM Rs.3000.00 was recovered from the person concerned vide MR no.82508/Date 10.06.2016 and credited in the DCR page no-28/Date 10.06.2016 & Cashiers Cash Book page no-55/Date 10.06.2016. The amount was credited to the A/C no.911020002978988 on dtd.13.06.2016.Hence the para is dropped.
11.2 -
Less credit of amount of holding tax:(OSP-89)
On scrutiny of the collections made towards holding tax along with DCR and other connected records, it was noticed that a total sum of Rs 1036.00 was less collected /credited to DCR which needs recovery from the persons concerned. The details are furnished below.
MR no./date of collection Amt. collectedAmt. Exhibited inAmt. of lessReference to DCRName of the person through MR DCR credit to DCR page no. responsible 30616/16.05.2015 472 236 236 101 Amarendra Sahoo 26280/05.06.2015 800 Nil 800 - Sk. Kausar Mohammad Total 1272 236 1036 In response to POM Rs.800.00 was recovered from Sk. Kausar Mohammed vide MR no.88391/Date 01.11.2016 and credited to the DCR page no. 80 /dtd.1.11.16 and cashier cash book page no.156/ dtd.1.11.16.The amount was deposited in the Bank A/C no.911020002978988 on 2.11.16. Hence balance amount of Rs 236.00 needs recovery.
During exit conference,a copy of the MR no.106030/19.05.17 was submitted regarding recovery of the amount.However, the local authority could not produce the bank statement due to which the deposit of the amount could not be verified. Hence, the amount of Rs. 236.00 is held under objection.
11.3 -
On scrutiny of the collections made towards holding tax along with DCR and other connected records, it was noticed that a total sum of Rs 408.00 was less collected /credited to DCR which needs recovery from the persons concerned. The details are furnished below.
MR no./date of collection Amt. collectedAmt. Exhibited inAmt. of lessReference to DCRName of the person through MR DCR credit to DCR page no. responsible 5730/09.04.2015 266 226 40 44 Rabindra Nath Sahoo 5751/09.04.2015 312 304 8 47 8457/10.04.2015 464 264 200 61 8485/10.04.2015 867 827 40 64
61 / 257 AUDIT REPORT 25-06-2017
10341/13.04.2015 1098 998 100 72 29104/30.04.2015 652 632 20 183 Total 3659 3251 408 In response to POM Rs.408.00 was recovered from the person concerned vide MR no.82977/Date 08.08.2016 and credited in the DCR page no-51/Date 08.08.2016 & Cashiers Cash Book page no-99/ Date 08.08.2016. The amount was credited to the A/C no.911020002978988 / dtd.13.06.2016. Hence the para is dropped.
11.4 -
On scrutiny of the holding tax collection receipt book along with DCR and Cashier’s cash book, it was noticed that a sum of Rs 1404.00 was less credited to the Cashier’s cash book which needs recovery from the persons concerned. The details are furnished below.
MR no./date of collection Amt. collected asAmt. Credited toAmt. of lessReference to DCRName of the person per DCR Cashier’s Cashcredit page no. responsible Book 42910 to 42913/17.02.16 1404 Nil 1404 134 Saroj Ku. Behera, cashier Total 1404 In response to POM Rs.1404.00 was recovered from the person concerned vide MR no.82994/Date 10.08.2016 and credited in the DCR page no-52/Date 10.08.2016 & Cashiers Cash Book page no-101/ Date 10.08.2016. The amount was credited to the A/C no.911020002978988 / dtd.11.08.2016. Hence the para is dropped.
11.5 - Totaling mistake in DCR and Less credit of amount of holding tax- POM-131
(1).On scrutiny of the collections made towards holding tax along with DCR and other connected records, it was noticed that a sum of Rs 30.00 was less credited to Cashier’s Cash Book due to arrival of less total in DCR which needs recovery. The details are furnished below.
Sl no. Receipt no/Date of Reference to DCR Totaling arrived Totaling as per Amount less Name of the tax collector collection page no. in audit DCR arrived in DCR responsible
1 16000293 to 29, vol(II) 4692 4662 30Surendra Srichandan 16000295 & 40298 to 40300/29.02.2016
( 2). On scrutiny of the collections made towards holding tax along with DCR and other connected records, it was noticed that a sum of Rs 1144.00 was less collected /credited to DCR which needs recovery from the persons concerned. The details are furnished below.
MR no./date of collection Amt. collected through Amt. exhibited in DCR Amt. of less creditName of the person MR to DCRresponsible 40260/30.01.2016 1144 Nil 1144Surendra Srichandan During exit conference,a copy of the MR no.106029/19.05.17 was submitted regarding recovery of the amount.However, the local authority could not produce the bank statement due to which the deposit of the amount could not be verified. Hence, the amount of Rs. 1174.00 is held under objection.
11.6 -
On scrutiny of the collections made towards Yatri Nivas fee along with DCR and other connected records, it was noticed that a total sum of Rs 500.00 was less credited to Cashier’s Cash Book due to arrival of less total in DCR as per the details furnished below.
62 / 257 AUDIT REPORT 25-06-2017
Sl no. Receipt no/Date of collection Reference to DCR Totaling arrived Totaling as per Amount less arrived Name of the Person page no. in audit DCR in DCR responsible
1 54675-54700/03.08.2015 16 8000 7750 250 Umakanta Nayak, 2 54701-54769/07.08.2015 17 58900 58800 100 Asst. Manager, Yatri 3 76901-76930/31.03.2016 42 12750 12600 150 Nivas Total 79650 79150 500
In response to POM Rs.500.00 has been deposited by the person concerned vide MR no.88309/Date 21.10.2016 and credited in the DCR page no-76/Date 21.10.2016 & Cashiers Cash Book page no-148/Date21.10.2016.The amount was credited to the A/C no.911020002978988 / dtd.25.10.16. Hence the para is dropped.
11.7 - Totaling mistake in DCR of License collection fee-POM-186
On scrutiny of the collections made towards License fee along with DCR and other connected records, it was noticed that a total sum of Rs 1800.00 was less credited to Cashier’s Cash Book due to arrival of less total in DCR as per the details furnished below.
Sl no. Receipt no/Date of collection Totaling arrived Totaling as per Amount less arrived Reference to DCR Name of the Person in audit DCR in DCR page no. responsible
1 63907-63933/26.11.15 24700 23900 800 143 Gouranga Behera 2 64733-64775/04.02.16 24000 23500 500 179 3 66352-66400/10.03.16 30200 29700 500 211 Total 78900 77100 1800 The amount of less credit of Rs. 1800.00 needs recovery. The amount of Rs. 1800.00 was recovered vide MR No. 90937/28.12.2016 & credited to account No. 911020002978988 on 29.12.2016. hence the para is dropped.
11.8 - Totaling mistake in DCR and Less credit of amount of License Fee Collection-POM-207
1.Totaling mistake in DCR of License collection fee:-(POM-207)
On scrutiny of the collections made towards License fee along with DCR and other connected records, it was noticed that a total sum of Rs 500.00 was less credited to Cashier’s Cash Book due to arrival of less total in DCR as per the details furnished below.
Receipt no/Date of collection Totaling arrived Totaling as per Amount less arrived Reference to DCR Name of the Person in audit DCR in DCR page no. responsible
63160-63180/04.02.2016 13860 13360 500 249 Gandharba Sethi 2.Less credit of amount of License Fee:
On scrutiny of the collection made towards license fee along with DCR and other connected records, it was noticed that a total sum of Rs 500.00 was less credited to DCR which needs recovery from the persons concerned. The details are furnished below.
Receipt no/Date of collection Amt. collected Amt. Exhibited in Amt. of less credit toReference to DCR Name of the person through MR DCR DCRpage no. responsible 63164/06.02.2016 1000 500 500249 Gandharba Sethi The amount of less credit of Rs 1000.00 needs recovery.During exit conference,a copy of the MR no.106087/27.05.17 was submitted regarding recovery of the amount.However, the local authority could not produce the bank statement due to which the deposit of the amount could not be verified. Hence, the amount of Rs. 1000.00 is held under objection.
63 / 257 AUDIT REPORT 25-06-2017
11.9 -
POM On scrutiny of the collection made towards holding tax along with DCR and other connected records, it was noticed that a total sum of Rs 379.00 was less credited to DCR which needs recovery from the persons concerned. The details are furnished below.
Receipt no/Date of collection Amt. collected Amt. Exhibited in Amt. of less credit to Reference to DCR Name of the person through MR DCR DCR page no. responsible 14764/15.04.2015 403 80 323 76 Devi Dutta Mohanty, 17604/17.04.2015 328 284 44 83 Tax collector 19016/20.04.2015 448 436 12 97 Total 1179 800 379
In response to POM Rs.379.00 was recovered from the person concerned vide MR no.88362/ Date 28.10.2016 and was entered into DCR vide page no.79/dtd.28.10.16 and Cashier cash book page no.154/dtd.28.10.2016.The amount was credited to the A/C no.911020002978988 / dtd.31.10.2016 Hence the para is dropped.
11.10 -
On scrutiny of the collection made towards license fee along with DCR and other connected records, it was noticed that a total sum of Rs. 1000.00 was less credited to Cashier’s Cash Book due to arrival of less total in DCR as per the details furnished below.
Sl no. Receipt no/Date of collection Totaling arrived Totaling as per Amount less arrived Reference to DCR Name of the Person in audit DCR in DCR page no. responsible
1 62206-62211/28.01.2016 11500 10500 1000 65 Dhanurdhar Sangram Singh, tax collector
In response to POM Rs.1000.00 was recovered from the person concerned vide MR no.88375/Date 01.11.2016 and was credited to the DCR vide page no.80/dtd.1.11.16 , cashier cash book page no.156/1.11.16 and bank A/C no.911020002978988 /dtd.29.12.16.
11.11 -
On scrutiny of the collection made towards license fee along with DCR and other connected records, it was noticed that a total sum of Rs. 1000.00 was less credited to Cashier’s Cash Book due to arrival of less total in DCR as per the details furnished below.
Sl no. Receipt no/Date of collection Totaling arrived Totaling as per Amount less arrived Reference to DCR Name of the Person in audit DCR in DCR page no. responsible
1 49773-49783/23.04.2015 22700 21700 1000 21 Braja Kishore Mohapatra, tax collector
In response to POM Rs.1000.00 was recovered from the person concerned vide MR no.88367/Date 31.10.2016 and was credited to the DCR vide page no.79/dtd.31.10.16, cashier cash book page no.153/31.10.16 and bank A/C no.911020002978988 /dtd.1.11.16.Hence the para is dropped.
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11.12 -
1.Totaling mistake in DCR of holding tax:-
On scrutiny of the collection made towards holding tax along with DCR and other connected records, it was noticed that a total sum of Rs.878.00 was less credited to Cashier’s Cash Book due to arrival of less total in DCR as per the details furnished below.
Sl no. Receipt no/Date of collection Totaling arrivedTotaling as perAmount less arrivedReference to DCRName of the Person in audit DCR in DCR page no. responsible
17449-17500/24.04.2015 33857 33567 290 111 Lokanath Sahoo, tax collector 2.Less credit of amount of holding tax:
On scrutiny of the collection made towards license fee along with DCR and other connected records, it was noticed that a total sum of Rs 588.00 was less credited to DCR which needs recovery from the persons concerned. The details are furnished below.
Sl no. Receipt no/Date of collection Amt. collectedAmt. Exhibited inAmt. of lessReference to DCRName of the person through MR DCR credit to DCR page no. responsible 1 25141/30.04.2015 684 648 36 130 Lokanath Sahoo, tax 2 30194/02.12.2015 552 - 552 183 collector Total 1236 648 588
In response to POM Rs.878.00 was recovered from the person concerned vide MR no.88333/Date 25.10.2016 and was credited to the DCR vide page no.77/dtd.25.10.16, cashier cash book page no.151/25.10.16and bank A/C no.911020002978988 /dtd.26.10.16.
11.13 -
On scrutiny of the collections made towards holding tax along with DCR and other connected records, it was noticed that a sum of Rs 13507.00 was less credited to Cashier’s Cash Book due to arrival of less total in DCR. It may please be clarified to audit. The details are furnished below.
Receipt no./Date of collection Totaling arrived inTotaling as perAmount lessReference toName of the Tax audit DCR arrived in DCR DCR page no. Collector
99082-99100/22.04.2015 14165 7837 6328 22 Bibhu Ranjan Mohanty
14401-14412/23.04.2015 12390 10281 2109 24
14425-14436/25.04.2015 7156 6065 1091 28
14448-14460/29.04.2015 11921 9842 2079 33
14461-14470/30.04.2015 8905 7005 1900 35
Total 54537 41030 13507 In response to POM Rs.13507.00 has been deposited by the person concerned vide MR no.84011/Date 12.09.2016 and credited to the DCR page no-62/Date 12.09.2016 & Cashiers Cash Book page no-121/Date 12.09.2016 and was credited to the bank A/C no.911020002978988/13.09.16
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On scrutiny of the collection made towards misc. receipt (Market section) along with DCR and other connected records, it was noticed that a total sum of Rs. 100.00 was less credited to Cashier’s Cash Book due to arrival of less total in DCR as per the details furnished below.
Sl no. Receipt no/Date of collection Totaling arrivedTotaling as perAmount less arrivedReference to DCRName of the Person in audit DCR in DCR page no. responsible
1 292649-292800/08.03.2016 760 660 100 123 Debendra Ku. Sahoo, market tax collector, V.S.S. Nagar
In response to POM Rs.100.00 was recovered from the person concerned vide MR no.88357/Date 28.10.2016 and was credited to the DCR page no-79/Date 28.10.16 & Cashiers Cash Book page no-159/Date 28.10.16and was credited to the bank A/C no.911020002978988/31.10.16.
11.15 -
On scrutiny of the collection made towards license fee along with DCR and other connected records, it was noticed that a total sum of Rs. 200.00 was less credited to Cashier’s Cash Book due to arrival of less total in DCR as per the details furnished below.
Sl no. Receipt no/Date of collection Totaling arrivedTotaling as perAmount less arrivedReference to DCRName of the Person in audit DCR in DCR page no. responsible
1 49301-49337/04.04.2015 63800 63600 200 Not mentioned Basanta Behera,
tax collector
In response to POM Rs.200.00 was recovered from the person concerned vide MR no.88374/Date 31.10.2016 and was credited to the DCR page no-79/Date 31.10.16 & Cashiers Cash Book page no-153/Date 31.10.16 and was credited to the bank A/C no.911020002978988/31.10.16.
11.16 -
On scrutiny of the collection made towards license fee along with DCR and other connected records, it was noticed that a total sum of Rs. 500.00 was less credited to Cashier’s Cash Book due to arrival of less total in DCR as per the details furnished below.
Sl no. Receipt no/Date of collection Totaling arrivedTotaling as perAmount less arrivedReference to DCRName of the Person in audit DCR in DCR page no. responsible
1 50471-50474/13.05.2015 17000 16500 500 22 Mahendra Moharana, tax collector
In response to POM Rs.500.00 was recovered from the person concerned vide MR no.88373/Date 31.10.2016 and was credited to the DCR page no-79/Date 31.10.16 & Cashiers Cash Book page no-153/Date 31.10.16 and was credited to the bank A/C no.911020002978988/31.10.16.
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11.17 -
1.Payment made in excess than the amount passed for payment: (POM116)
On 24.04.15 Rs. 3762/- was shown paid to PFA, Nayapalli towards dog feed but the payment of the voucher was limited to Rs. 3607/- and accordingly Rs. 3607/- was passed for payment thereby causing an excess payment of Rs. 155/-. The position was made good by recovery & credit of aforesaid sum on 25.08.16 at cash book page 60. The credit was verified in course of audit .Hence , the para is treated as settled .
11.18 -
1.Enhancement in CB due to totalling mistake (page 164)
On 31.03.2016, the total of expenditure was arrived as Rs. 1,14,699/- as against actual total of Rs. 1,14,700/-. Causing in excess exhibition of of Re 1. The position was reconciled in course of audit .Hence, the para is treated as settled .
11.19 -
User fee collected but not taken to DCR: - (Allopathic Hospital, OMP-202)
On scrutiny, it was observed that a total amount of Rs. 3325.00 collected through users fee during the year 2015-16 was not taken to DCR, the details of which are given below. The reason for non exhibition of users fee in the DCR was asked through objection memo.
Receipt book no. Receipt No. Date User fee collected in Rs. 931 93099 30.3.16 30.00 931 93100 30.3.016 20.00 641 64001 to 64041 30.3.16-31.3.16 1275.00 47 4684 29.3.16 750.00 928 92701 31.3.16 50.00 928 92702 31.3.16 50.00 916 91551-91564 28.3.16-31.3.16 1150.00 Total 3325.00 In reply to the objection memo, during the Exit conference the local authority produced the deposit slip of Rs.3325.00 in the a/c no 10378162638/dt 8.4.16.Hence the para is dropped
11.20 -
Less deposit of receipt
On checking of the Ration card collection receipt book w.r.t cashier cash book, it is found that Sri Rajkishore Mallia, T.C was issued 13 nos. of receipt books
Book no 46001 to 47300). Out of that he has used in 11 & half nos. of receipt books ( 46001 to 47100 &47101 to 47176 ). So he had to diposit Rs 11760.00 (1176nos. of receipts x Rs 10.00) but he had deposited Rs 10290.00 (9800.00 on 08.12.15+ 490.00 on 02.01.16).This has resulted in the less deposit of Rs.1470.00(11760-10290.00)
Hence, balance amount of Rs 1470.00 needs recovery.
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In spite of audit objection memo no compliance has been made by local authority during Audit. However during Exit conference Sri Rajkishor Malia Tax Collector that the said amount has been taken to Cash book at P 295 sl no 5 and deposited in the a/c no 911020002980952.Hence,the para is dropped.
11.21 -
Excess payment of wages through manipulation :
(POM no.187/27.03.17 pg.447-455,190/29.03.17pg.no.459
191/3003.17 460-462 195/03.04.17 pg.467)
During the course of audit of the nominal muster rolls (NMRs) showing payment to CLRs w.r.t. and Accountant cash book, it was found that payment of wages had been made to many CLRs in cash in the process of which many types of manipulations were adopted and the payment can be termed as 'misappropriation'. The most cases took place in the conservancy work under the City Health Office, particularly in the Anti- larva work and people deputed to the GA Department. As the engagement had not been approved either by the Corporation or by the parent department, CLRs had been engaged at the sweet will of the officers.
The payment of wage in cash, in which a variety of manipulations were adopted, was never verified by the sanctioning authority or by the disbursing authority. The sanction orders revealed that the Secretary, Establishment had passed the orders for the wages, which were to be disbursed in cash, according to the calculation supplied by the DLR section without verifying the muster rolls; the cash was received by the DLR Asst. Sri Rashmiranjan Guru from the cashier and distributed among the CLRs. The matter was entirely left in the hands of Sri Guru,a DLR whose service is temporary. At no level, the muster rolls were verified and the payment of wages in cash was questioned. This has provided ample scope for manipulation in the process of payment. It is apprehended that this process is not confined to the year under audit, i.e.2015-16 but has been continuing since a long period.The total amount comes to Rs.98250.00.
A special report in this regard has been submitted to the local authority vide L. No. 07/05.04.2017 under intimation to the Audit Officer,LFA,Bhubaneswar(Memo no.08/05.04.2017)
The details of cases with the modus operandi are described below -
1.The case of Madhab Naik (under Sri Krushna Ch Sahoo, MPHS, Ward no.44, May,2015)
The muster roll at page 04 showed that Sri Naik had worked for 08 days.Later,10 nos. of absent marks (for dates 3,4,5,6,7,8,17,18,19 and 26) were erased with white eraser and converted into present marks. The total no. of days was also changed from 08 to 18.The gross wage had also been tampered from Rs.1200 (08 days @150) to RS.2700.00. As such, Rs. 1500 (2700-1200) had been paid in excess at the time of making payment in cash which is inadmissible in audit.
2.The case of Maheswar Naik (under Sri Kartik Ch Sethi, SI, CHO HQ.)
(a) December,2015 - The muster roll at page 01 showed that Sri Naik had worked for 05 days – from 1 to 6 except on 05.12.15. After that he was absent. Later, 10 nos. of absent marks (for dates 7,8,9,10,11,14,15,16,17 and 18) were erased with white eraser and converted into present marks. But the total no. of days of 05 was not changed. The gross wage had also been tampered from Rs.1000 (05 days @200) to RS.3000.00.But the total amount of page 01 was not changed. The gross amount remained same as before at Rs.38600.00. The total amount for the month written over the muster roll was tampered to Rs.158920.00 from Rs.156920.00. As such, Rs.2000 (3000-1000) had been paid in excess at the time of making payment in cash which is inadmissible in audit.
(b) April,2015 The muster roll at page 01 showed that Sri Naik had worked for 20 days.Later,06 nos. of absent marks (for dates 1.2 3,19,20and 27) were erased with white eraser and converted into present marks. The total no. of days was also changed from 20 to 26.The gross wage had also been tampered from Rs.3000 (20 days @150) to RS.3900.00. Accordingly, the total of the page 01 was changed fromRs.30000 to Rs.30900.00. As such, Rs.900 (3900-3000) had been paid in excess at the time of making payment in cash which is inadmissible in audit.
(c) February,2016 The muster roll at page 01 showed that -
(a The net amount after adjustment of festival advance came to Rs.900.00(1400-500).Taking advantage of cash payment, the amount of Rs. 900.00 was made Rs.2900.00 by putting a ‘2’ in the left side of the figure 900.00 and the total amount was tampered from Rs. 133100.00 to Rs. 135100.00 and Rs. 2000.00 was paid in excess.
(b) Six (06) numbers of present marks for which the wage should have been Rs.1200.00 @200.00 per day. Instead 1400.00 was billed. So a total sum of Rs.2200.00 was paid in excess which is not admissible.
3. The cases of GA Department)
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a.(i) Chinmay Naik
March,2015 It was seen from the OGFR Form no.18 attached to the muster rolls of the CLRs. Deputed to the GA Department that the Deputy Commissioner had certified that 26 nos. of CLRs were engaged. But at the end of the muster rolls, the name of Sri Chinmay Naik was added at Sl. no.27, written in a different handwriting and Rs.3900.00 was paid in cash for 26 days. This is an after-thought action by the person disbursing the payment after the certification by an officer. The payment file did not show the approval of engagement of Sri Chinmay Naik . Hence, the payment of Rs.3900.00 is not admissible.
(ii) February, 2016 The muster roll showed that 5000.00 was billed for 25 days for Chinmayee Naik, out of which 2500.00 was adjusted towards festival advance for five months. The balance of Rs.2500.00 was paid in cash.
The following points are worth-noting here –
1. The muster rolls of the previous months did not figure the name of Chinmayee Naik in the list of CLRs.
2. The certificate given in the backside of the OGFR form was not signed by anybody.
3. The no. of CLRs written in the backside of the OGFR form was manipulated from 26 nos. to 27 nos. and the name of Chinmayee Naik was written at sl.no. 27.
4. The payment of festival advance (vr.no.1258/17.10.16) made in cash showed that the name of Chinmayee Naik was not there in the list of CLRs who received festival advance in cash.
From this it is clear that the bill for Chinmayee Naik was prepared in order to show recovery of festival advance. Hence, the payment of wage amounting to Rs.5000.00 as well as the recovery of festival advance are irregular and inadmissible in audit.
b. Chhabi Naik – The muster roll for June,2015 showed ‘Nil’ present for Chhabi Naik (sl. no. 15 pg.02).The entire row marked in red ink was erased with white eraser and ‘22 days’ was written in the days column for which Rs. 4400.00 was paid in cash. In this case the total no. of days, the gross and net amounts were tampered. And adjustment of Rs. 500.00 was made towards festival advance, which itself is a fraud. As the person who certified the work during the month mentioned Nil present, the question of payment of the wage and the adjustment of festival advance does not arise. Hence, it is obvious that the manipulation was made by the person who made the payment in cash. So the payment of Rs.4400.00 is inadmissible in audit.
c. Tutu Naik - The muster roll for June,2015 showed that the total no. days was changed from 02 to 03 by tampering for which Rs.600.00 was paid in cash. Out of Rs. 600.00, Rs. 500.00 was adjusted towards festival advance. Thus, it is clear that the no. of days was tampered only to adjust FA.
d. Jeetendra Naik – It was seen that throughout the year, Jeetendra Naik who worked in the GA Department, worked only for a few days each month and then remained absent. But his wages were regularly paid in cash and festival advance was adjusted. The no. of days he attended and wages paid is furnished below –
Sl. no. Payment for No. of days shown to be attended Amount of wage Mode of payment
the month of March,2015 16 2400.00 Cash Apri, 2015 26 3900.00 Cash May, 2015 26 3900.00 Bank – (A/C no.1000045) June, 2015 26 5200.00 cash
(+1300 arrear for May,2015) July, 2015 14 2800.00 Bank – (A/C no.1000045) August, 2015 07 1400.00 Bank – (A/C no.1000045) 7. September, 2015 19 3800.00 8. October, 2015 13 2600.00 9. November, 2015 03 600.00 Bank 10. December, 2015 03 600.00 11. January, 2016 26 5200.00 cash 12. February, 2016 25 5000.00 Bank – (A/C no.1000045) Total 37400.00
June,2015 The muster roll for June,2015 showed ‘Nil’ present for Jeetendra Naik (sl. no. 18 pg.02).The entire row marked in red ink was erased with white eraser and 26 days was written in the days column for which Rs. 5200.00 was paid in cash. In this case the total no. of days, the gross and net amounts were tampered. And adjustment of Rs. 500.00 was made towards festival advance, which itself is a fraud. As the person who certified the work during the month mentioned Nil present, the question of payment of the wage and the adjustment of festival advance does not arise. Hence, it is obvious that the manipulation was made by the person who made the payment in cash. So Rs.5200.00 inadmissible in audit.
August,2015 The muster roll for the month showed that he remained absent in the month. But 07 no. of absent marks were erased with white
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eraser and Rs.1400.00 was paid in cash which is inadmissible in audit.
January,2016 The muster roll for January,2016 showed that Rs. 4700.00 (5200 for 26 days -500 festival advance) was paid to Sri Naik as wage in cash. In token of receipt, he signed on a revenue stamp. Two surprising facts were seen in the payment – a. For all the other payments made in cash, he had signed in Odia, though the signatures differed. But for January,2016, the signature was in English. b. The muster rolls revealed that his wage for the months of May,2015 and July,2015 were made through bank (A/C no.1000045).But the payments for June,2015 and January,2016 were made in cash.
It is construed that the wage was not actually paid to the CLR but was taken by someone else.Hence,Rs.4700.00 is inadmissible in audit.
It is important to point out here that a total sum of Rs. 2500.00 was shown as being recovered from the monthly wage from October,2015 to February,2016 @500.00 towards festival advance out of the total advance of Rs.5000.00 paid to Sri Naik. The payment of wage after deduction for January,2016 was made in cash. Further, in December,2015 only three(03) days’ wage has been paid to him amounting to 600.00 out of which 500.00 was adjusted. So it is clear that either there was no such CLR or he had already left but wages and festival advance were taken by someone else.
4. Cases in Anti larva work under Sri Niranjan Sahoo,Fileria Inspector) a. Kalia Behera – The NMR for the month of March,2015 showed that a sum of Rs.3550.00 was paid in cash to Sri Kalia Behera (pg.3) after deduction of FA of Rs. 500.00. But the signature put on the revenue stamp, written in Odia is of Sri Kalia Naik.This shows how the payment was made in cash only to facilitate an unreal payment. Hence, the payment of Rs.3550.00 is inadmissible in audit. b. Bijay Bhoi – Payment of wage had been made in cash throughout the year to one Bijay Bhoi by manipulation. Different signatures had been put as acknowledgements of receipt of the payments. The payment, definitely, is highly suspicious. The engagement of Sri Bhoi had perhaps been discontinued for some reason and the person who disbursed the wages in cash took advantage of this. So the continuation of Sri Bijay Bhoi needs investigation at higher level.
May,2015 The muster roll for the month (sl. no. 30,pg.05))showed that Sri Bhoi worked for 18 days for which 2700.00 was billed @150.00 per day. But the signature put in acknowledgement of receipt is totally different than that put in other months (September and October,2015).Hence, the payment made in cash is inadmissible.
June.2015 - The muster roll for the month (sl. no. 30,pg.05))showed that Sri Bhoi worked for 03 days for which 600.00 was billed @200.00 per day. But the signature put in acknowledgement of receipt is totally different than that put in other months (May, September and October,2015).Hence, the payment of Rs.600.00 made in cash is inadmissible.
July,2015 The muster roll for the month (sl. no. 29,pg.05))showed that Sri Bhoi worked for 03 (2,3,&4) days for which 600.00 was billed @200.00 per day. But the signature put in acknowledgement of receipt is totally different than that put in other months (September and October,2015).Hence, the payment of Rs. 600.00 made in cash is inadmissible.
August,2015 - The muster roll for the month (sl. no. 28,pg.04))showed that Sri Bhoi worked for 02 (1 and 2) days for which 400.00 was billed @200.00 per day. But the signature put in acknowledgement of receipt is totally different than that put in other months (September and October,2015)It was written as Bijay Kumar Bhoi in Odia though ‘Kumar’ had not been used in any other month. Hence, the payment of Rs. 400.00 made in cash is inadmissible.
September,2015 The muster roll for the month (sl. no. 28,pg.04))showed that Sri Bhoi worked for 02 days(23&24) for which 400.00 was billed. But the signature put in acknowledgement of receipt is totally different than that put in other months (May,2015). Hence, the payment made in cash is inadmissible.
October,2015 The muster roll for the month (sl. no. 28,pg.04)) showed that Sri Bhoi worked for 02 days(30&31) for which 400.00 was billed. But all the 25 nos. of absent marks were erased with the white eraser and replaced by present marks and the total no. of 02 days was tampered to 27 days. The payment of Rs.400 was made Rs.5400.00 by adding a ‘5’ to the left of 400.00.But the total amount calculated earlier(149600) at that page was not changed though after tampering the amount came to Rs.154600.00. As the amount was tampered at the time of payment, the total amount for the month written in red ink the end (pg.06) was changed from Rs.235200.00 to Rs.240200.00.As such, a sum of Rs. 5000.00 is inadmissible.
November,2015 - The muster roll for the month (sl. no. 28,pg.04)) showed that Rs. 4600.00 was paid in cash for 23 days. Initially, there were three present marks for which Rs. 600.00 was billed. Later, twenty(20) absent marks were erased with the liquid eraser and replaced by present marks and the total no. of 03 days was tampered to 23 days. The payment of Rs.600 was made Rs.4600.00 by tampering. After that the gross and net amounts of each page were tampered and finally the total payment for the month was tampered. The signature is different to those put in other months. Hence, the amount of Rs. 4000.00 paid by adopting fraudulent method is inadmissible.
December,2015 The muster roll for the month (sl. no. 28,pg.04))showed that Sri Bhoi worked for last three days and remained absent for the rest of the month. But all the 20 nos. of absent marks were erased with the liquid eraser and replaced by present marks. Instead of 600.00 for 03 days, Rs. 4600.00 was paid for 23 days. The payment was made in cash despite office order that all CLRs should have bank accounts only with the intention of misappropriation. As such, a sum of Rs. 4000.00 as 20 days’ salary is inadmissible.
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January,2016 The muster roll for the month (sl. no. 28,pg.04))showed that Sri Bhoi worked for first three days and remained absent for the rest of the month. But all the 10 nos. of absent marks were erased with the white eraser and replaced by present marks. Instead of 600.00 for 03 days, Rs.2600.00 was paid for 13 days. The payment was made in cash despite office order that all CLRs should have bank accounts only with the intention of misappropriation. As such, a sum of Rs. 2000.00 as 10 days’ salary is inadmissible.
February,2016 The muster roll for the month (sl. no. 28,pg.04))showed that Sri Bhoi worked for only three days and remained absent for the rest of the month. Rs.600.00 for 03 days was paid in cash. But the signature put in acknowledgement of receipt is totally different than that put in other months (January,2016). Hence, the payment made in cash is inadmissible. The payment was made in cash despite office order that all CLRs should have bank accounts only with the intention of misappropriation.
It is important to point out here that for all other months, the signatures were put in Odia, even though those differed from month to month. But the signature put in in this month was in English in matured handwriting. As such, a sum of Rs. 600.00 as 03 days’ salary is inadmissible. c. Lochan Naik
December,2015 The muster roll for the month showed that a sum of Rs.5400.00 was paid in cash to Sri Lochan Naik (sl. no. 12 pg.02) for 27 days. It was observed that for all the months from March, 2015 to November,2015( except for the arrear paid in July,2015),the signature was put in English. But for December,2015, the signature was put in Odia which lacks genuineness. Hence, the payment of Rs. 5400.00 is inadmissible in audit.
Payment of wage to Sadasiva Pradhan (POM no.195/03.04.17 0osp no.367)
It was found from the muster rolls that the wage of Sri Sadasiva Pradhan,S/ORaghu Pradhan(sl. No.09/Pg. 02) for other months was credited to Bank a/c no.13181.This had continued up to the month of January,2016.But in the month of February,2016, the payment of Rs.4500(5000-500) was made in cash and the signature resembled to the handwriting in which signatures for some other CLRs were made(Prasan Kumar Pradhan, Environment section for example).Hence, the payment lacks genuineness.
Arrear payments The wage was enhanced from Rs. 150 to 200 per day w.e.f.30.04.2015.The muster rolls showing the arrear payment of the enhanced wage for the month of May,2015 were appended to the muster rolls of regular wage for July,2015.A total sum of Rs.6200.00 was paid in cash towards arrear. But the signatures put as acknowledgements of receipt of the arrears are completely different from those put as acknowledgements of receipt of the regular wage due to which the payment of Rs.4850.00 on forged signatures, as detailed below, became inadmissible to audit.
Page ref. in Sl. No. in the muster roll Name No. of days Differential amount the muster rolls (200-150) 2 12 Lochan Naik 27 1350.00 3 17 Kalia Behera 27 1350.00 5 30 Bijay Bhoi 18 900.00 6 36 Sridhar Naik 25 1250.00 Total 4850.00 Sridhar Naik
June,2015 The muster roll for the month (sl. no. 36,pg.06))showed that Sri Naik worked for 26 days for which 5200.00 was billed @200.00 per day.Rs.4700.00 was paid after deduction of Rs.500.00 towards Festival advance. But the signature put in acknowledgement of receipt is totally different than that put in other months (September and October,2015).Hence, the payment of Rs. 5200.00 made in cash is inadmissible. As the payment was received with forged signature, the adjustment shown had no meaning. It might be the fact that the Festival advance paid in September 2014 might have been taken by the person disbursing the same by putting forged signature.
July,2015 The muster roll for the month (sl. no. 36,pg.06))showed that Sri Naik worked for 03 (2,3,&4) days for which 600.00 was billed @200.00 per day.Rs.100.00 was paid after deduction of Rs.500.00 towards Festival advance. But the signature put in acknowledgement of receipt is totally different than that put in other months (September and October,2015).Hence, the payment of Rs. 600.00 made in cash is inadmissible.
August,2015 The muster roll for the month (sl. no. 36 pg.05) showed that Sri Naik worked for 15 days after remaining absent from 01.08.15 to 13.08.15 for which 3000.00 was billed @200.00 per day. But the signature put in acknowledgement of receipt is totally different than that put in other months (September and October,2015).Hence, the payment of Rs. 3000.00 made in cash is inadmissible.
It is important to mention here that in many occasions three to four days’ wage had been prepared only to show adjustments of the Festival advance in cases of some CLRs whose engagement/continuation might have been discontinued for some reason, particularly in cases where the payment had been made in cash. Most of the time the payment had been manipulated and received with forged signatures. The matter needs investigation at higher level.
ABC Programme:
A. The muster roll for the month of June,2015 showed that a total sum of Rs.3450.00 was paid in cash to Sri Prakash Naik (sl. no. 4) –Rs. 2400.00 for 12 days’ work in the month and 1050.00 as differential arrear for 21 days of work in May,2015 @50.00 per day. a. Sri Naik was absent for 18 days of the month.
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b. Cross verification of the muster roll for May,2015 showed that he was present for 15 days in the month but arrear was paid for 21 days after manipulation. c. The payment was made in cash on the basis of signatures on the revenue stamp.First, the name of one Chhabi Naik was written(in Odia) on the revenue stamp,then it was cut with a line acoss and the name of Sri Prakash Naik was written. The handwriting in both the cases are the same. d. The signature differs from that put in May,2015.
All these facts prove that the payment was taken by the person who disbursed taking advantage of the payment made in cash. So the amount of Rs.3450.00 is inadmissible.
It is important to mention here that the engagement of Sri Prakash Naik should be investigated because his absence is about 50% every month.
B. Arrear payment The muster roll for the month of June,2015 showed that Rs. 3100.00 was paid as differential arrear, after the wages were raised from Rs.150.00 to 200.00 per day vide Corporation Resolution No.13699/23.06.15.It was seen that the no. of days and the amount of arrear were tampered and excess amount of wages were paid. The details are as follows –
Name of the CLR No. of days shown as attended Wage given Actual Wage due Excess paid
in May,2015 days attended
Pramod Ghadei 25 1250.00 15 750.00 500.00 Mantu Naik 19 950.00 15 750.00 200.00 Birendra Dalei 18 900.00 15 750.00 150.00 Total 3100.00 2250.00 850.00 Bijay Naik ( working in Antilarva under Sri Smrutiranjan Bal)
June,2015 --The muster roll for the month of June,2015 showed that absent marks for 28,29 and 30 June were erased and made present marks. Thus, the payment of Rs.600.00 is inadmissible in audit.
January,2016 The muster roll for the month of January,2016 showed that absent marks from 4 to 31 January were erased and made present marks. Rs. 600.00 was made Rs. 4600.00.Thus, the payment of Rs.4000.00 is inadmissible in audit.
Dilu Naik ( working in Anti larva under Sri Smutiranjan Bal,FI )
It was found from the muster rolls of the year that Sri Dilu Naik remained absent most of the time of the year. Bills were prepared and payments were made. Not only this, he was also shown to have received festival advance which was shown to have been adjusted.
November,2015 The muster roll for the month showed that Dilu Naik was absent for the whole month. But the last three absent marks were tampered and made present. Rs.600.00 was billed out of which Rs. 500.00 was adjusted towards festival advance. It is clear that Dilu Naik was absent in the month. His presence was shown only to adjust the festival advance. Hence, the payment of Rs.600.00 is inadmissible in audit.
Balakrushna Naik (working in ward no. 21 under Sri Lakshman Mohapatra,SI The muster roll for the month of May,2015 showed that 05 nos. of absent marks of Sri Balakrushna Naik were erased and made present marks. Thus, the payment of Rs.1000.00 is inadmissible in audit.
Kabiraj Naik (working in BMC Hospital) The muster roll for the month of January,2016 showed that 13(thirteen) no. of absent marks from 13.1.16 to 16.01.16; 18.01.16 to23.01.16 and 24.01.16 to 26.01.16,written in red ink, were erased and made present marks. The amount of the wage as well as the total amount in figures were tampered. The total amount written in words was erased and it was left blank. Thus, the payment of Rs.2600.00 is inadmissible in audit.
Susanta Naik ( working in ward no. 09 under Sri Bijay Kumar Mohapatra, SI
(POM no.191/30.03.17 pg.460-462)
The muster roll for the month of April,2015 showed that Susanta Naik (sl.no.12 pg.1) was absent from the beginning of the month up to 22.04.2015 and was relieved to ward no. 04 w.e.f. 23.04.2015. So hyphen marks were put in the days’ and amount columns. Taking advantage of the payment of the wage in cash, 19 nos. of absent marks (from dates 01 to 22 except 3,10 and 17) were erased and made present marks and a sum of Rs.2850.00 was paid in cash @150/- per day by writing ‘19’ in the days’ column and ‘2850’ in the amount column. But the total no. of days (263 ) and the total amount were not changed. Adding 19 days to the original days the total no. of days comes to 282 and the total amount comes to Rs.42300.00. Interestingly, the gross amount was arrived at Rs.37300.00 after adjustment of Rs.5000.00 from Rs.39450.00.
All these observations make it clear that the absent marks, the no. of days and the amount were tampered by the person who disbursed the wage amounting to Rs.2850.00 in cash, mentally added but forgot to change the total no. of days and the total amount of the page so also that for the month. Hence, the payment of Rs.2850.00 is inadmissible in audit and stands for recovery.
Prasant Naik ( working in ward no. 09 under Sri Bijay Kumar Mohapatra, SI )
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The muster roll for the month of April,2015 showed that Prasanta Naik (sl.no.05 pg.1) was absent from the beginning of the month up to 11.04.2015 and from 14.04.2015 to 22.04.2015.He was relieved to ward no. 04 w.e.f.23.04.2015. Between the two periods of absent, two days’ work was shown for 16 and 17, perhaps to maintain the continuity of his service. Accordingly, Rs. 300.00 was billed and paid in cash. Cross verification of the muster roll of Ward no. 4 showed that his joining was shown on 24.04.2015 after which he remained absent. The whole episode makes his continuation highly suspicious.Rs.150.00 was paid as one day’s wage. The payment of his wage in both the wards- Ward no. 9 and Ward no. 4 was made in May,2015. But Rs. 300.00 was paid in cash and payment of Rs.150.00 was deposited in a bank account no. 481. If the person had a bank account, the reason for payment of Rs. 300.00 in cash in the same month is not understood.
Further, the amount of 300.00 had been tampered with white eraser. Hence, the amount of Rs.300.00 stands for recovery . The whole episode makes his continuation in work highly suspicious. This case needs investigation.
Rama Naik ( working in ward no. 09 under Sri Bijay Kumar Mohapatra, SI )
The muster roll for August, 2015 showed that 04 nos. of absent marks for Rama Naik were tampered and made present. Due to this a sum of Rs.800.00 (2004) was paid in excess which is inadmissible in audit.
Santi Dei( working in ward no. 21 under Sri Laxman Mohapatra, SI ) The muster roll for August,2015 showed that 03 nos. of absent marks for Santi Dei (sl no. pg.II) were tampered and made present. Due to this a sum of Rs.600.00 (2003) was paid in excess which is inadmissible in audit.
The case of Niranjan Malia (under Sri Prabira Kumar Samal,SI, Ward 05)
The NMR for the month of November,2015 at page 05 showed that Rs.4600.00 was paid to Sri Malia (Sl. No. 35) for23 days. Ten(10)nos. of absent marks (for dated 1,15,16,23,24,25,26,27,28, and 30) were erased with white eraser and converted into present marks. The total no. of days was also changed from 13 to 28 with tampering. The gross wage had been tampered from Rs.2600 (13 days @200.00) to RS.4600.00 as well as the net wage after adjustment of the festival advance. As such, Rs. 2000 (4600-2600) had been paid in excess at the time of making payment which is inadmissible in audit.
Sri Tarakeswar Barad (Market Section)
The muster roll for the month of May,2015 showed that a sum of Rs.3900.00 was paid as wage to Sri Tarakeswar Barad (sl. No.04,pg.01) in cash. The certificate given by the Asst. Commissioner(Market) in the OGFR Form No.18 showed that Sri Barad was ‘Full absent’. But in the muster roll showed that all the absent marks were erased and made present and the total no. of days and the amount of wage were changed.So the payment of Rs. 3900.00 is inadmissible in audit.
It was seen from the file that in the payment of wages made in cash, first the muster rolls were manipulated,the file was placed by Sri Rashmiranjan Guru to the Secretary,Establishment through the Head Asst.,Sri Ramesh Chandra Ratha and order was passed for the payment and communicated to the Accouns and Cash Sections.Had the manipulated muster rolls been verified at any level, the irregularity could have been prevented.Administrative action is suggested against Sri Rashmiranjan Guru who had been indulged in the process of manipulation and disbursed the wages in cash.The finding warrants investigation regarding the presence/continuation of such a huge no. of CLRs.
Due to this,the corporation sustained a loss of Rs.102750.00 which needs recovery from the following persons found responsible -
1.Smt Aradhana Dash,Secretary,Establishment
(up to the payment for July,2015) Rs.16516.00
2.Sri Debashish Mohanty,Secretary,Establishment
( from August ,2015 to February,2016) Rs.17733.00
3.Sri Ramesh Chandra Ratha ,Head Asst. Rs.34249.00
4.Sri Rashmiranjan Guru,DLR Asst Rs.34252.00
3.Payment of Arrear (Ward no.44 Sri Krushna Chandra Sahoo,S.I.) The wage was enhanced from Rs. 150 to Rs.200.00 per day w.e.f.30.04.2015.The muster rolls showing the arrear payment of the enhanced wage for the month of May,2015 were appended to the muster rolls of regular wage for July,2015.A total sum of Rs.3900.00 was paid as arrear for May,2015 as detailed below –
1.Biranchi Naik 1300.00
2.Gautam Naik 1300.00
3.Chittaranjan Naik 1300.00
But the muster roll for May,2015 did not show the names of these three CLRs. No compliance was submitted as to under what circumstance the arrear was paid.Hence,the amount stands for recovery from the following persons found responsible -
1.Sri Krushna Chandra Sahoo,Sanitary Inspector Rs.1300.00
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2.Sri Ramesh Chandra Ratha ,Head Asst Rs.1300.00
3.Sri Rashmiranjan Guru,DLR Asst. Rs.1300.00
The matter, communicate through a special report, was verified on the spot and found to be correct. Hence the prara stands.
Responsible Person for this paragraph
Slno Name Designation Adress Amount(In Rs:) 1 Aradhana Das Dy. Commissioner BMC,BBSR 16516.00 2 Debashis Mohanty Est. Officer BMC, BBSR 17733.00 3 Krushna Chandra Sahu Sanitary Inspector City Health 1300.00 Office,BMC,BBSR 4 Ramesh Ch Ratha. Head Asst. BMC,Bhubaneswar 35549.00 5 Rashmiranjan Guru Jr. Asst.,DLR BMC,Bhubaneswar 35552.00
PARA: 12 LOSS OF STOCK & STORE
12.1 -
Loss of stocks and stores (POM no.174/15.03.2017 ,OSP no.402-408,180/20.03.17 pg.416-417,188/28.03.17 pg.456 and 196/03.04.17 pg.468)
During the course of scrutiny of stock registers, some loss of stocks and stores ,with the modus operandi of issue of materials without authentication and wrong balancing, were detected. The details are furnished below ---
Loss of stock due to totalling mistake ---
1.It was seen from the Conservancy SR that 50(fifty)[16+34] bags of bleaching powder were issued on 26.05.2015. But due to totalling mistake 60(sixty) bags were deducted from the stock. This resulted in the of loss of 10 bags of bleaching powder amounting to Rs.4830.00 for which Sri Asim Kumar Pattnayak,Store-keeper is responsible.
2.Loss of stock
Verification of the non-perishable items stock register revealed that after issue of materials, the balance items were neither issued nor taken into account. Fresh stock was procured and issue was made out of the fresh stock. The stock register is totally silent regarding the whereabouts of the items. This has resulted in the loss of stock.
1. Neelkamal chair with arm : Page-35 out of 95 nos. of chairs, 73 nos. were issued in 2013-14 and 2014-15 as per the following details –
Date of issue To whom issued No. of issue 10.03.14 Election cell 15 10.03.14 Drivers’ rest room 15 10.03.14 OO Addl. Comm. 12 10.03.14 Residence office of the mayor 15 25.05.14 Srikanta Acharya 6 30.08.14 RKSahoo 6 17.03.15 OO SBAcell 4 After 17.03.2015, no issue was made out of the balance 22 nos. (95-73). Again 24 nos. were procured in violation of Rule 97 of the OGFR Rules on 30.06.2016 out of which only two numbers were issued. The SR bears no information about the 22 no. of chairs the cost of which comes to Rs.14476.00, @658.00 per chair.
2. Office Chair (Page 1 to 10)
Taking into consideration of stocks received and issued since 2012 out of 119 (one hundred nineteen) chairs procured up to 31.03.15,109(one hundred nine) chairs were issued, the last issue shown was 02 nos. on 25.11.14 to Sri Arun Kr Biswal at page 08. No further issue was shown at this page. The balance of chairs as on 31.03.2015 came to 10 (ten). Without taking the balance of 10 (ten) no. into account, 74(seventy four) nos. of chairs were procured in 2015-16 as per the following details -
Date of entry Vr. no. From whom received No. received Page
74 / 257 AUDIT REPORT 25-06-2017
/date 09.09.15 Invoice no.233/15.09.15 Maa Sarala Furniture 02 08 09.09.15 1154/15.10.15 Maa Sarala Furniture 04 08 15.09.15 1158/15.11.15 Maa Sarala Furniture 02 09 30.09.15 1290/26.10.15 Maa Sarala Furniture 27 09 20.10.15 1589/10.12.15 Maa Sarala Furniture 39 09 Total 74 So the total stock came to 84 (eighty four). After 25.11.14, the next issue was made on 15.09.15 (page 09) out of fresh stock. The total no. of issue in 2015-16 stood at 26 (twenty six).So the balance stood at 58 (fifty eight).The stock register is silent about this balance. New stock of 04 (four) nos. were procured on 30.06.2016 (2016-17),as revealed at page 10 which were issued to Sri Narayan Biswal, Diary section. This has resulted in the loss of 58 (fifty eight) nos. of chairs. The cost of which comes to Rs.123424.00, @2128.00 per chair.
3.Steel almirah : The SR at page 22 and 23 revealed that 20(twenty nos. were in the stock up to 25.112014 out of which 18 nos. were issued. No issue was made from 25.11.2014. Sixteen (16 )nos. were procured in 2015-16 - Ten(10) at page 24 and six (06) at page 77. All these sixteen (16) numbers were issued. After that the SR showed purchase and issue of almirahs in 2016-17.But the balance of two(2)nos. as on 25.11.2014 neither had been issued nor had been taken to the next year. The SR is silent about these two (2)nos. almirahs. As such there was a loss of two (2) nos. almirahs the cost of which comes to [email protected].
4. Visitors’ Chairs (Supreme Ornate ) (Page 18, 19, 69 and 70)
The stock register at page 69 showed that 69 (sixty nine) nos. of chairs were stock-entered on 30.09.15(Vr.No.1290/20.10.15).No issue was made out of it. Again 25(twenty five nos. were purchased on 20.10.15 which were issued to the ZDC, North Zone. After that the SR, at page 70, showed purchase and issue for the year 2016-17.
The stock register is silent about the position of 69 (sixty nine ) nos. of chairs procured on 30.09.15. No issue was made out of it. With the availability of a big no. of chairs in stock, 25(twenty five) nos. were purchased in violation of Rule 97 of the OGFR. This clearly shows that procurement of 25 (twenty five) nos. of chairs was unnecessary. Non-verification of stock provided ample scope for such a deviation. This resulted in the loss of 69 (sixty nine ) nos. of chairs whose money value comes to Rs.97353.80 or say 97354.00.
5. Desktops (Computer Stock Register pg.8,9,10,34,65 and 66)
The Computer Stock Register has been maintained since 2012 up to 2017.The stock of desktops had been maintained in a disorder manner, stock- entry being made at different pages without continuity being maintained.
It was seen at page 65 and 66 that 20(twenty) nos. of desktops were purchased in 2015-16 out of which 11(eleven) nos. were issued as per the following details-
Date of receipt No. received No. issued Date of issue To whom issued Pg. reference
11.09.15 03 04 03.12.15 ZDC,SW Zone 65 15.09.15 04 01 26.07.16 Pravasini Pattnaik 65 21.10.15 06 ------65 15.01.16 04 04 18.01.16 Gopinath Kar,Planning cell 66 03.02.16 03 02 04.02.16 Dillip kr Tripathy and Kedareswar parida 66 Total 20 11 The next procurement and issue of 09 (nine ) nos. took place in 2016-17 (2 nos. on 02.04.16 and 07 nos. on 17.06.16 pg.67). The SR did not say anything about the previous stock of 09(nine) nos. Neither was any issue made out of these. This led to a loss of 09 (nine) nos. of desktops the cost of which comes to [email protected].
6.UPS ( Computer Stock Register pg.5,7,32,70 and 71)
Out of 26(twenty six )nos. of UPSs procured in 2015-16 (page 70and 71), 11(eleven) nos. were issued leaving a balance of 15 (fifteen) nos. The details are furnished below –
Date of receipt No. received No. issued Date of issue To whom issued Pg. reference
11.09.15 09 04 03.12.15 ZDC,SW Zone 70 15.09.15 04 01 26.07.16 Pravasini Pattnaik 70 21.10.15 06 ------70 15.01.16 04 04 18.01.16 Gopinath Kar,Planning cell 71 03.02.16 03 02 04.02.16 Dillip kr Tripathy and Kedareswar parida 71
Total 26 11 No issue had been made out of these 15 (fifteen) nos. in 2015-16.Fresh stock of 09(nine) nos. were procured and issue was made out of it as per the following details-
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Date of receipt Invoice no. Name of the firm Quantity received Page ref. of SR 08.04.16 SUBHAM/RI/5/ SUBHAM Infotech 02(two) nos. 71
08.04.16 20.06.16 SUBHAM/RI/5/ SUBHAM Infotech 07(seven) nos. 71
20.06.16 Total 09(nine) The SR did not say anything about the previous stock of 15 (fifteen) nos. Neither was any issue made out of these. This led to a loss of 15 (fifteen) nos. of UPSs the cost of which comes to Rs.37500.00@2500.
7.Laser printer ( Computer Stock Register pg.3,4,30 and 31)
Five (05) nos. of laser printers were procured on 11.09.2015(pg.30) out of which only one was issued to Sri Haladhara Mishra on 07.11.2015 leaving a balance of 04 (four) nos. The next procurement took place on 26.06.2016,i.e. in 2016-17 (page31).No issue had been made out of the previous stock of 04 nos., neither were those taken over to the next year. Fresh stock was procured and issued. This led to a loss of nos. of UPSs the cost of which comes to [email protected].
3. Issue of materials without authentication
Stocks have been shown issued without acknowledgement of the recipient. Such type of issue of stocks lacks authenticity as those had not been received by anybody. As the stocks had been deducted from the total stock, the issue resulted in loss amounting to Rs.1012743.00 to the municipal fund. The details are as follows---
Sl. No. Date of issue shown Name of the material To whom issued Qty. of material Money value Page ref. of the S R shown issued involved
(in Rs) 1. 01.10.15 Bleaching powder AAHAR Centre 22bags 10626.00 14(vol.1)
2483/bag Conservancy 2. 28.11.15 do Umakanta 25 bags 12075.00 18 (vol.1) Pattnaik,SI 3. 28.12.15 do AAHAR Centre 10 bags 4830.00 21 (vol.1) 4. 06.02.16 do Asim Pattnaik 4 bags 1932.00 (5 vol.2) 5. 03.03.16 do Srinibas Sahoo,SI 13bags 6279.00 (9 vol.2) 6. 23.09.15 Sanitol Asim Pattnaik 10 bottles 1103.00 @110.25 92(vol.1) 7. 24.02.16 Liquid soap B K Das 10 bottles 1523.00 @152.25 116( vol.2) 8. 06.02.16 do Asim Pattnaik 10 bottles 1523.00 @152.25 116( vol.2) 9. 23.09.15 do Asim Pattnaik 10 bottles 1523.00 @152.25 119 (vol.1) 10. 10.10.15 do U K Naik 2 bottles 305.00 120( vol.1) 11 23.09.15 Black phenyl Asim Pattnaik 10 bottles 1323.00 @132.30 68( vol.1) 12. 16.10.15 do UK Pattnaik 04 bottles 529.00 69( vol.1) 13 01.10.15 Steel almirah O/O CHO 2nos 16268.00 24 Non-perishable
@81354.00 14 20.10.15 Visitors’ chairs ZDC, North Zone 25 nos. 35250.00 69 Non-perishable
@1410 15. 20.10.15 Wall clock ZDC,North Zone 2 nos. 800.00 75 Non-perishable
@400.00 16. 18.06.15 Plastic dustbin CHO 300 nos. 904198.00 192(vol.1)
conservancy 17 15.09.15 Office chair O/O CHO 2nos. 4256.00 @2128.00 9 Non-perishable 18 09.09.15 Computer table O/O CHO 2nos. 8400.00 53 Non-perishable
@4200 Total 1012743.00 It was observed that the non-perishable items including costly electronic gadgets and furniture procured by the corporation were not assigned sl. nos. Neither was any physical verification conducted by the Officer-in charge of the Store, as required under Rule 111 of the Odisha General Financial Rules,1959. Had this been done it could be possible for audit to arrive at a tangible position of such capital assets and loss, if any occurred, could have been detected and prevented. It was suggested that the present stock of non-perishable items including costly electronic gadgets and furniture procured by the corporation till date should be numbered and their position should be ascertained.
It is important to mention here that it is not possible to furnish the position of durable assets because those were procured by different sections and every year the balance is shown 'Nil'.For example,air conditioners are procured by the General Store and the Electrical section and stock registers
76 / 257 AUDIT REPORT 25-06-2017
are maintained separately.As the Asset Register is not maintained, it is not possible to ascertain their position. A special report in this regard has been submitted to the local authority vide L. No. 07/05.04.2017 under intimation to the Audit Officer,LFA,Bhubaneswar(Memo no.08/05.04.2017)
Due to lack of supervision,there occurred loss of stocks which amounted to Rs.1710394.00 which needs recovery from the following persons found responsible for such loss -
1.Sri Bhaktabandhu Maharik,Asst, Commissioner Rs.855197.00
2.Sri Asim Kumar Pattnaik,Storekeeper Rs.855197.00
In Compliance the Local Authority replied “The purchase of bleaching powder the materials have been duly entered in the stock register which was also certified by the Competent Authority. The bleaching powder after entered in stock register supplied to the individuals, Sanitary Inspectors, Care-Takers, Manager, Zamadars etc. as and when required, also the acknowledgement of the receiver has been kept in record in the stock register. The objection raised regarding 10 (Ten) Nos. of bleaching powder which has occurred due to totalling mistake but it is a clerical error during the calculation and same has also been rectified. Hence the para may please be dropped.
The purchase of non perishable items (like chairs, tables & Almirahs etc.) and computers (Desktop, UPS & Printers) have been entered in the stock register which was also certified by the competent authority. The items entered in the stock register and issued to the concerned officer/sections as required by them & produced. After objection memo raised the same has been issued to the concerned branch/section as detected by LFA regarding the balancing. It was now done and certified by the competent authority. The closing balance of the every item has been taken to opening balance in the said year, so the question of discrepancy not raised. It was clerical error that the closing balance has not taken account for opening balance. As these items are in a urgent need and due to some clerical mistake the same has been rectified and the said para may please be dropped in this regard.”
The reply submitted does not meet audit objection.
1.The matter was intimated through a special report which had been verified on the spot. No action was taken by the local authority on the special report.
2. the Stock of non perishable items (like chairs, tables & Almirahs etc.) and computers (Desktop, UPS & Printers) have been entered in the stock register without the mention of Opening Balance and Closing Balance of the same
3.Audit had objected the issue of materials to different sections/persons because the issue was not supported by the acknowledgment of persons to whom those were shown to be issued and drew lines in green pencil in the blank spaces meant for signatures of the recipient(s).Hence, the compliance is not satisfactory and the para stands.
4..Regarding excess issue of 10 bags of bleaching powder shown(34+16=50 but it was shown as 60),the closing balance became less by 10 bags which was a loss. It could be rectified only because, not only during this year, every year the balancing is being made in pencil in the stock register, which is an official record. Audit had raised objection regarding balancing of the stocks in pencil.
5.The compliance submitted to the objection regarding position of stocks of non-perishable items and computers, the matter was verified on the spot and found the objection to be genuine.
The local authority had not conducted physical verification even though the matter was intimated through objection memos and special report. Hence, the para stands on its own merit.
Responsible Person for this paragraph
Slno Name Designation Adress Amount(In Rs:) 1 Bhaktabandhu Maharik Asst.Commissioner BMC,BBSR 855197.00 2 Asim Kumar Pattnayak Store Keeper BMC,BBSR 855197.00
12.7 -
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PARA: 13 AUDIT OF RECEIPTS
13.1 -
1. Non-imposition of Property Tax:- (POM-242)
Municipal Corporation of the State was governed under the provisions of the O.M.C.Act, 2003. Section 657 of the Act required framing of detailed Rules and Bye-laws for administration of Taxes etc. While Section 215 & 218 required constitution of Corporation valuation committee and assessment Tribunal respectively. Besides, the 13th Finance Commission also recommended for constitution of State Property Tax Board(S.P.T.B.)This above institutional arrangements are required under the Act, were not set up in this Municipal Corporation even after ten years of enactment of the Act. Due to non-formation of Valuation Committee, the Municipal Corporation is deprived of proper advice and recommendation in matters of classification of Lands & Buildings determination of Property Tax. It is observed that the Holding Taxes were not revised during the last 37 years. As a result of, this Municipal Corporation is deprived of earning more income to compensate the increased expenditure. Besides due to non-constitution of Corporation Assessment Tribunal, effective appellate mechanism against the grievance involving incorrect assessment by the Corporation remained absent. The State Property Tax Board has not been set up upto March-2016.Further follow up action taken in the matter may please be stated to audit and the fact may be reported through compliance.
2. Non-collection of Holding Tax from South Eastern Railway land:-(POM 242-243)
As per provision contained in Section-131(1)(a) of the O.M.Act,1950, the Municipalities / Corporation shall impose a tax on holdings situated within the Municipal areas on their annual value. Further as per provision i.e. Section-131(2)(B) of O.M.Act,1950, the Municipality should levy Holding Tax on annual value of the Railway lands situated within the Municipalities which are not used exclusively for agricultural purposes and are not occupied by or adjacent and appurtenant to any buildings. The annual value was to be determined by a committee consisting of Executive Officer/Commissioner of the ULB, Collector of the District and is representatives of Railway Authority. Similarly, the provisions under Section 131(3)(a) of O.M.Act,1950 stipulated that holding tax was to be levied on lands situated within the Municipal areas which are used exclusively for agricultural purpose.The BMC has accordingly assesed the holding tax on the East Coast Railway land. The audit has assertained from file no.xxxv-263/11 and 309/12 that the demand notice for Rs.2497177.00 from 1984-85 to 2015-16 (arrear upto 2014-15- Rs.2404981.00 + current demand for 2015-16 -Rs.92196.00) has duely been issued to the railway authority vide BMC notice no.1311/dtd.13.01.2015. (Pg. no.262-264)
Earlier Senior Divisional engineer (Co-ord) ,E.Cost Railway ,Khurda Road had asked for the details and basis of levying holding tax on railway land from BMC vide their letter no.Engg/L/BMC/BBS/354/07 dtd.14.3.12 ( file pg. no.241(A).The BMC bhubaneswar has complied the query of the railway authority vide BMC letter no.7056/ dtd.23.3.12 (pg.243) and letter no.13546/ dtd.1812 (pg.251).
From the above facts it is established that the BMC though has been issueing demand notices early but payment has not been made by the railway authority sofar. Hence the total demand of Rs.2497177.00 is held under objection till realisation of the amount from the railway.
3. Time barred for recovery of dues
As per section 346 Odisha Municipal Act, 1950 no distraint shall be made, no suit shall be instituted and no prosecution shall be commenced in respect of any sum dues to a Muncipal Corporation under this Act, after the expiry of a period 3 years from the date on which the distraint might first have been made, suit might first have been instituted or prosecution might first have been commenced, as the case may be in respect of such sum. Steps taken for collection of time barred dues may be stated to audit.
4. Assessment of Holding Tax:-Section 131(1)(a) and 132(1) of the O.M.Act,1950 empowered the ULBs to impose a tax on holdings situated within the Municipality at a rate not exceeding ten percent on the annual value of holdings. Section 137(1) prescribed the annual value of a holding to be the gross annual rental at which the holding may reasonably expected to let reduced by 15 percent towards allowance for repair.
Section 137(2) of the O.M.Act,1950 prescribed annual value of a holding with a building or buildings which is not intended for letting or for the residence of the owner as 7.5 percent of the actual cost of erection and a reasonable ground rent for land comprised in the holding. Scrutiny revealed that, as per BMC Order No. 26927 Dated 23.11.2005, the assessment procedure was continuing in the following way.
(A)RESIDENTIAL:-
The Annual Value of a Holding for residential purpose is calculated as per the following procedure.
Step-I: - Plinth area of the holding in Sq. meter X Rs.13.65/sq m = Say X
Step-II:-Deduct 15 percent of X towards repair & maintenance
Step-III:-Add 0.5 percent of the land cost where the holding is located (Land cost to be determined as per G.A. Dept. Notification No. 4797/GA
Dated 01.05.1998)
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Hence Annual Value amount arrived through = Step-I + Step-II – Step-III
Holding Tax levied per [email protected] %of the Annual Value whose break up is as follows;
· Holding Tax – 10 %
· Latrine Tax – 2.5 %
· Street Light – 5 %
· Total – 17.5 %
(B)COMMERCIAL HOLDING:-
The Annual Value of a Holding for Commercial Unit is calculated as per the following procedure.
Step-I: - Add civil cost of the building + the cost of P.H. & Electric fittings
Step-II:-Take 7.5 % of the value arrived through Step-I
Step-III:-Add 0.5 percent of the land cost with Step-II
Step-IV:-17.5 % of the cost arrived at Step-III is the Holding Tax payable per annum
(C)RESIDENTIAL HOLDING USED ON RENT:-
Tax to be fixed on holdings given on rent as per the following procedure.
Step-I:-Monthly rent of the building X 12 = Say X
Step-II:-Deduct 15 % of X towards maintenance cost
Step-III:-Add 0.5 percent of the land cost
Step-IV:-Hence annual value of the building is Step-I + Step-III – Step-II
Holding Tax is levied @ 17.5 % per annum arrived at Step-IV
5. DCB position of holding tax:-
POM No.5 /Dt.11.05.16, POM No.20 /Dt.13.07.16, POM No.51 /Dt.09.09.16, POM No.58 /Dt.21.09.16, Memo No.102/ Dtd. 31.10.2016.
According to Rule-50(1) of Odisha Municipal Accounting Rules, 2012, Demand, Collection, and Balance Register has to be maintained in Form No. ACTN - 20. On issue of objection memos as mentioned above, the municipal authority provided the following information on DCB position of holding tax.
HOLDING TAX DCB POSITION FOR THE YEAR 2015-16 GOVT. DEMAND COLLECTION BALANCE REMARK (Includes Rebate) Arrear 180877465 48651421 132226044 Current 108087135 68946682 39140453 Total 288964600 117598103 171366497 PRIVATE Arrear 62866743 12514530 50352213 Current 125028564 108856232 16172332 Total 187895307 121370762 66524545 GRAND TOTAL 476859907 238968865 237891042
13.2 - Production of receipts license fee- POM-226
On scrutiny of the collections made towards license fee along with DCR and other connected records, it was noticed that the following receipts in support of the collections exhibited in DCRs and cashier’s cash book have not been produced for scrutiny in audit in spite of issue
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of POM and several verbal requests. Since the genuineness of the credits could not be ascertained without checking the money receipts, a total sum of Rs.8500.00 is kept under objection till production of the same.
MR No./Date Amount Name of the license fee collector
62499/08.03.2016 7500 Basanta Ku. Behera, tax collector
62500/08.03.2016 1000
Total 8500
13.3 - Non-production of holding tax money receipts machine printed - POM-23-29, 130-131
On scrutiny of the collections made towards holding tax along with DCR and other connected records, it was noticed that the following machine printed money receipts in support of the collections exhibited in DCRs and cashier’s cash book have not been produced for scrutiny in audit in spite of issue of POM and several verbal requests. Since the genuineness of the credits could not be ascertained without checking the money receipts of a total sum of Rs.198430.00 and the related bank scroll in support of deposit of the same the amount is kept under objection.
(1)Brahmananda Mohapatra, Tax collector
Money receipt no./Date Amount Reference to DCR Name of the tax collector Remarks Page no.
15000004/04.06.2015 240 95Brahmananda Mohapatra 15000005/05.06.2015 660 95 15000006/08.06.2015 448 95 15000007/09.06.2015 872 96 15000008-09/16.06.2015 9988 96 15000010/17.06.2015 1008 97 15000011/18.06.2015 292 97 15000012/22.06.2015 1300 97 15000013-16/23.06.2015 1704 98 15000017/24.06.2015 1260 98 15000018-19/25.06.2015 1668 99 15000020/26.06.2015 840 99 15000021-22/27.06.2015 2228 100 15000023-28/29.06.2015 13724100-101 15000029/30.06.2015 2268 101 15000030/30.06.2015 2496 102 15000031-35/03.07.2015 3180 102 15000036/04.07.2015 268 103 15000037-38/08.07.2015 1988 104 15000039-41/09.07.2015 3144 104 15000042-44/10.07.2015 9404 105 15000045/13.07.2015 4896 105
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15000046/15.07.2015 3684 106 15000047/17.07.2015 264 106 15000048/20.07.2015 336 106 15000049/24.07.2015 560 106 15000050/30.07.2015 632 108 15000051/01.08.2015 300 108 15000052/03.08.2015 560 108 15000053/05.08.2015 1620 109 15000054-57/10.08.2015 1888 109 15000058-59/12.08.2015 2916 111 15000060/14.08.2015 1052 111 15000061-62/17.08.2015 908 112 15000063-64/19.08.2015 796 113 15000065/20.08.2015 640 114 15000066/24.08.2015 728 115 15000067/01.09.2015 572 115 15000068-70/02.09.2015 16388 115 15000071/10.09.2015 360 117 15000072/19.09.2015 416 119 15000073/23.09.2015 1248 119 15000074-75/24.09.2015 1468 119 15000076/28.09.2015 360 120 15000077/29.09.2015 858 120 15000078-79/30.09.2015 528 120 15000080/03.10.2015 1168 121 15000081/05.10.2015 648 121 15000082/07.10.2015 812 121 15000083/14.10.2015 3008 122 15000084/16.10.2015 924 122 15000085/29.10.2015 336 123 15000086/31.10.2015 336 124 15000087/24.11.2015 1120 127 15000088/30.11.2015 336 128 15000089/02.12.2015 984 128 15000090/09.12.2015 828 129 15000091/10.12.2015 1056 129 15000092/11.12.2015 1192 130 15000093/15.12.2015 976 131 15000094/16.12.2015 772 131 15000095-96/19.12.2015 3028 131
15000097-100/26.12.2015 1872 132 16000101-102/30.12.2015 2052 133 16000103/05.01.2016 1052 133
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16000104/08.01.2016 224 134 16000105/11.01.2016 3828 134 16000106/12.01.2016 560 134 16000107-108/03.02.2016 17712 134 16000109/04.02.2016 1636 141 16000110/06.02.2016 440 142 16000111/09.02.2016 2380 143 16000112/27.02.2016 1320 147 16000113-116/10.03.2016 7344 148 16000117/14.03.2016 3936 149 16000118-119/15.03.2016 576 149 16000120-122/16.03.2016 7096 150 16000123/21.03.2016 868 151 16000124-127/28.03.2016 12140 153 Total 185518 (2)Surendra Ku. Samal, holding tax collector Money receipt no./Date Amount Reference to DCR Name of the tax collector page no.
15000008/11.06.2015 380 135Surendra Ku. Samal 15000009/16.06.2015 816 136 15000010/18.06.2015 44 137 15000011/20.06.2015 196 137 15000012/22.06.2015 276 138 15000018/02.07.2015 672 144 15000019/03.07.2015 600 145 15000020/04.07.2015 128 145 Total 3112 (3)Biswajit Manna, holding tax collector Money receipt no./Date Amount Reference to DCR Name of the tax collector page no.
15000004/15.07.2015 700 84Biswajit Manna Total 700
(4)Nrusingha Prasad Panda, Tax Collector
(a)
MR no./date of collection Amount Reference to DCR Name of the tax Remarks page no. collector 15000026/06.04.15 176412 Nrusingha Prasad Panda In response to audit objection memo, the Local Authority has replied that the above hand device receipts i.e. 15000026/15000134/, 15000198have been generated against online payment of holding tax. And receipt no. 15000001 to 15000025has been
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15000134/10.06.15 145687 generated in online payment during the 15000198/29.09.15 2056109 year 2014-15. total 5276 (b) These receipts are not produced to 15000001 to 15000025 Receipt book does audit. not contain such receipts (5)Surendra Srichandan, Tax Collector
MR no./date of collection Amount Reference to DCR Name of the tax collector Remarks 15000002/03.06.15 644103, vol(I) Surendra Srichandan 15000159/30.09.15 448159, vol(I) 15000165/05.10.15 324162, vol(I) 15000190/17.10.15 696169, vol(I) 16000325-16000328/05.10.15 171243, vol(II) total 3824
13.4 - Improper maintenance of Money Receipt Book- POM-243
According to Rule 188 of the Orissa Municipal Act, 1953, when tax is paid the Tax Collector shall grant a receipt in Form- I. He shall fill up the form in triplicate by carbon process. Part payments of quarterly taxes shall not be accepted. The original copy of the receipt shall be printed in bold letters “Temporary Receipt” with a note. “This should not be considered as final receipt until the final receipt is issued under signature of the appropriate authority”. The duplicate copy may be boldly marked “Final Receipt”. The Tax Collector shall issue the temporary receipt (Original Copy) as soon as he realizes the tax. He shall then submit the tax receipts in duplicate to the E.O with the collections. The E.O. shall conduct checks and sign the duplicate and countersign the triplicate which will form the office copy. The duplicate shall then be issued as the final receipt. But, we noticed that the receipt book though maintained in triplicate, yet the temporary receipt and final receipt was not marked on the body of the original and duplicate copies respectively and neither the second copy was signed nor the third copy was countersigned by the Commissioner or any designated officer of the Corporation which justified that no necessary checks were conducted by the designated officers. In absence of such mechanism misappropriation of cash collected as holding tax could not be ruled out. Reasons for non-issue of final receipt by the appropriate authority was not stated to audit. Steps may be taken to issue final receipts by observing all codal procedures and fact reported to audit.
13.5 - Production of records i.e, Holding tax receipts, Misc. Receipts License fee, market section- POM-259-262
On scrutiny of the Central Store Receipt Book Issue Register wrt other connected records, it was noticed that the following holding tax, Misc. (License fee, market section) receipt books have not been produced for scrutiny in audit in spite of issue of POM and several verbal requests.
Production of holding tax receipt books
Sl. No. Name of Tax Daroga Receipt books issued from Receipt books not made available to audit to Page reference of central who received holding central store/Date check store Receipt Book Issue tax receipt books from Register central store
1Yajneswar Mohapatra, (421 to 440) /29.10.15 421,422.424.425,427,432,433,436 to 439 76 Dealing Asst., North
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Zone
501 to 600/16.03.16 501 to 600 76
2Kshetra Mohan Das,Tax 411 to 420/29.10.15 420 76 Daroga,South West Zone
441 to 450/14.12.15 444 76
466 to 490/08.02.16 469,477 to 490 76
611 to 660/30.03.16 611 to 660 77
3Pramod Mishra, Tax 601 to 610/16.03.16 607 t o610 76 Daroga, South East Zone
Production of License Collection Fee receipt books
1 Haladhara Mishra 551 to 570/16.05.15 552, 554, 564, 566, 568, 569, 570 4
Bhubanananda 601 to 610/05.08.15 607, 610 5 Padhi,Tax Daroga, South West Zone
2 640 to 644/20.11.15 644 6
3Santosh Praharaj, Tax 618 to 625/16.10.15 624 5 Daroga, North Zone
667 to 686/03.02.16 673 to 686 7
4Kshetra Mohan Das,Tax 689 to 740/11.02.16 689 to 718,720 to 740 7 Daroga,South West Zone
5 Pramod Mishra, Misc. (645 to 650/10.12.15); (660 to 646, 6,7
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Sarkar, South east zone 666/29.01.16);(746 to 647,650,660,661,663,666,748,749,750,753,755,7 755/20.02.16);(759 to 60,763,764 768/16.03.16) Production of Misc. receipt books (Market section)
1Prafulla Kumar Kar, 628 to 629/17.10.15 628 6 Market Supervisor
The local Authority wants to produce this to next audit for check. Since the Audit team remains present in the said institution through Audit the year this practice of producing file to the next Audit should not be encouraged.
13.6 -
Loss of revenue due to non-collection of Hording charges ( POM no.162/08.03.17 Page 379- 381 ,183/24.03.17 pg.438-442 & 194 /3.4.17 p.g 466 )
On scrutiny of the Hording File no XXII (L) 10/ 15-16 for the year 2015- 16 it was revealed at pages (173/c-113/c) that demand notices for a sum of Rs.5,23,59,904.00 was issued to 64 nos. of private hording agencies at the end of the year 15-16 for the year 2015-16 & for the arrear of 2014-15. The details are furnished below...
DEMAND FOR 2015-16 Sl. No Name of Advt. Damand L.No/date Pvt. Hoarding Traffic console Public Toilet Bus Shelter (N) Bus Shelter ® ArrearTotalCorrespondence Demand Agency 2016 Page No.of the file 1 Rajdhani 4320/10.3.16 88100 88100154 Advertisers Plot No.355, Okilbag, CTC Road, Laxmi Sagar, Bhubaneswar-7510 07 2 Alfa 4326/10.03.16 252100 47700 60100 93100453000173 Communication,19 8/2, Kedargouri Vihar, Lewis Road, BBSR-751010 3 Ad Vision, Plot 4328/10.03.16 462800 39300 120100 48700670900172 NO1024/387, Sundarrpada, Near Champati Petrol Pump, BBSR-751002 4 Selvel Advertising, 4330/10.03.16 3125100 49500 840000 11143645128964171 Plot No.565,Dak Bunglow Chowk (Behind Pandit Raghunath Jew Schoos, BBSR-751002 5 Hindustan 4332/10.03.16 1625100 110140 676041802844170 Advertisers, Bomikhal, Caanel Road,Nigamanand a Nagar, Phase-II, Bhubaneswar-7510 010 6 Macrum Quiver, 4344/10.03.16 252100 252100169 7 Saina Traders, Plot 4346/10.03.16 42100 110200152300168 No.3211/5477, Chakeisiani, Rasulgarh, BBSR-751010 8 Team Admark, Plot 4348/10.03.16 293475 293475167 No.99/A, Saheed
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Nagar,Ist Line, Facing Opposity Ayakar Bhawan, BBSR-751007 9 Rysa 4352/10.03.16 68640 120100 188740166 Cconstruction, Plot No.1072/1564, Infrong of Keshari Talkies, Unit-III, Kharavel Nager, BBSR-751001 10 Torrent 4336/10.03.16 7312140 157500 344400 420000 8234040165 Advertisers, R-Shed No.37, Rasulgarh, Industrial Estate, BBSR-751010 11 Z Publicity, Plot 4334/10.03.16 2835500 337500 3173000164 No.3812/11221, GGP Colony, Rasulgarh (Behind Municipality Hospital) Bhubaneswar-7510 25 12 Dream Advertising, 4350/10.03.16 488700 488700163 L-286, GGP Colony, Sasulgarh, BBSr-751025 13 Appolo Advertise 4113/08.03.16 1448100 215700 1663800162 and Communation, R-Shed No.37, Ist Ffloor, Rasuslgarh, Industrial Estate, BBSR-751010 14 Papu Advertising 4115/08.03.16 279100 101100380200161 Pvt. Ltd., 1041, Prasanti Vihar, Delta Square, Barmunda, BBSR-751002 15 Model Ads, YMCA 4117/08.03.16 448100 204200652300160 Complex, Old Station Road, Buxi Bazar, Cuttack-753001 16 Prince, 4119/ 08.03.16 1992850 1992850159 Madhupatna, Near Sar Cinema, Cuttack-753001 17 Bharat Advertises, 4125/08.03.16 308100 308100158 Metro House, 3rd Floor, Vanivivhar Sqr. BBSR-751007 18 Apex Publicity Pvt. 4127/08.03.16 804100 804100157 Ltd, 78 NH-5 Rasulgarh (OPP Maruty Show Room) , BBSR-75101 19 Color Plus, 4129/08.03.16 296100 296100156 706/2553, Jail Road, Jharpada, BBSR-751006. 20 Graphitech, 622, 4131.08.03.16 717600 717600155 Behera Sahi, Nayapalli, Bhubanswar-75101
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5 21 Sagar 4135/08.03.16 287100 287100153 Advertisement B-29, Jan[path Tower, Unit-II, Ashok Nagar, Bhubaneswar-7510 09 22 Smart Andmark, 4137/08.03.16 447100 447100152 Plot No.767, 1st. Floor, Govinda Prasad, Jayadurga Nagar, BBSR-791006 23 Unique Outdoor 4139/08.03.16 190100 64000254100151 Adv. & Marketing Pvt. Ltd., C/o Bipin Bihari Behera, Budha Bihar, Dauli Chowk, BBSR-752104 24 SUN/SAI/Publicity 4141/08.03.16 192600 10758681268468150 25 PDN Developers 4143/08.03.16 88100 88100149 Pvt. Ltd., Plot No.2084/5117, Goutam Nagar, BBSR-751014 26 Bonding Partner, 4145/08.03.16 66100 66100148 IMC, Plot No.840/7211, 1st Floor, Palasuni, Rasulgarh,BBSr-75 1010 27 Metro Sign, 365, 4147/08.03.16 507600 353683861283147 Bomikhal, CTC Rroad, BBSr-751006 28 Pawansuta 4149/08.03.16 192660 20000212660146 Publicity, A-88, Saheed Nagar, BBSR-751007 29 Suravi Production, 4151/08.03.16 280100 45483325583145 HIG,183, Sailashree Vihar, Bhubaneswar-7510 21 30 MAA Ugratara 4153/08.03.16 44100 44100144 Febracation & Arts, Plot No.1421, Phase-II, Dumudama, H.B. Colony, BBSR-751019. 31 Future 4155/08.03.16 582600 87516670116143 Communication, Rasulgarh, behind La-Franklin Hotel, BBSR, Head Office at Demand Bazar, Khan Garage, Post-Buxi Bazar, Cuttack-01 32 Kalinga Marketing, 4157/08.03.16 336100 110270`446370142 Rasulgarh, behind La-Franklin Hotel, BBR-Head Office at Demand Bazar, Khan Garage,
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Post-Buxi Bazar, Cuttack-01 33 Jagarana 4159/08.03.16 329100 329100141 Engineering 34 FORTUNE media, 4161/08.03.16 22100 2033842438140 A/7, Saheed Nagar, BBSR-751007 35 WHITE 4163/08.03.16 296100 296100139 CONNECT,Royal Height, Flat No.302, Nayapalli, Bhubaneswar-7510 02 36 Media Minds 4165/08.03.16 444600 444600138 LIG-84, Nayapalli, Brit Colony, BBSr-751012 37 Blue Dreamz 4167/08.03.16 126100 207167333267137 Advertising Pvt. Ltd, 55/484, Niladri Vihar, Bhubaneswar-7510 21 38 Saroj Ads, Plot 4169/08.03.16 196100 56310252410136 No.1451, Satya Vihar, Bhubaneswar-7510 07 39 Chitralok 4171/08.03.16 88100 88100135 Advertising, 1448, Satya Vihar, Rasuldargh, Bhubaneswar-7510 10 40 Deflyer 4173/08.03.16 45100 45100134 TransmissionPlot No.750, Saheed Nagar, Bhubaneswar, 751007 41 Art Expo, Infront of 4175/08.03.16 112100 112100133 Kalinga Sales, Sahid Nagar, Bhubaneswar-7510 07 42 Medis Space Pvt. 4177/08.03.16 1558100 8330832391183132 Ltd., 455, Saheed Nagar, Bhubaneswar-7510 07. 43 MARCOM QUIVER 4179/08.03.16 252100 252100131(A) 44 Kalyani Advertisers 4181/08.03.16 632100 632100131 45 Ajanta Advertisers, 4183/08.03.16 3340110 316000 73845 60100 3790055130 Plot No.A/25, 1st. Floor, Saheed Nagar, BBSR, 751007 46 Add Centre, Jobra 4185/08.03.16 444100 160000 47000 651100129 Road, Cuttack-751007 47 ENKON Pvt. Ltd. 4187/08.03.16 285100 1620000 53900 172620 120000 2251620128 48 Madhyan 4189/08.03.16 108100 108100127 Enterprises Ltd., 21 Nageswar Tangi, Lewis Roaod, Bhubaneswar-7510 02
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49 Adyasha 4191/08.03.16 69120 69120126 Enterprises, Plot No.16/12, Old Station Road, Bhubaneswar-7510 02 50 Wall Paper Media 4193/08.03.16 126100 42000168100125 & Entertainment, Plot. No.89P/1451, Acharya Vihar, Bhubaneswar-7510 13 51 Jain Graphic for 4195/08.03.16 73990 73990124 NOKIA, 763, Budheswari Colony, Old Post Office lance, Bhubaneswar-7510 06 52 ASIAN PAINTS, 4197/08.03.16 293275 293275123 Naharkanta, Pahal, Bhubaneswar-7521 01 53 Vodafone Spacetel 4199/08.03.16 1124746 1124746122 Ltd., A-Fortune Towers, Module, Chandrasekharpur, Bhubaneswar-7510 23. 54 PANTALOONS, 4201/08.03.16 399840 399840121 Suruchi Plaza Plot No.29 & 35, Janpath, Saheed Nagar, BBSR-751007 55 Brand Factory, 4203/08.03.16 97300 97300120 Future Life Style Fashions Ltd. 1035, Saheed Nagar, BBSr-751007 56 Vharati Airtel Ltd., 4205/08.03.16 503308 503308119 Bharati House, 13/1, Industrial Estate, Infority, Chandrasekharpur, BBSr-751024 57 IDEA Colour Ltd., 4207.08.03.16 747000 747000118 Plot No,.437, Patia, Chandrasekharpur, BBASr-751024 58 Dishant Wireless 4209/08.03.16 695800 695800117 (Aircell), 1st Ffloor, B-Module, Fortune Tower, CSPur, Bhubaneswar, 751023 59 Hindustan COCA 4211/08.03.16 860590 860590116 Cola Pvt. Ltd.. Moncheswar Industrial Estate, BBSr-751007. 60 SONY INDIA, , Plot 4213/08.03.16 96940 96940114 No.A-5/1, Bhoi Nagar, Unit-IX, 3rd Floor, Sachivalaya Marg, BBSR-751022
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61 Ramayann 4504/14.03.16 88100 88100112 Advertising, Haripur Road, Dolaamundai,Cutta ck-752001 62 AD 4 You, Plot 4506/14.03.16 110100 20600130700111 No.72, Satyanager, Bhubaneswar-7510 07 63 Sainage Service , 4616/15.03.16 1010505 3675241378029110 Utar Mundu Muhan, Janla, Khurds-751007 64 Suntony Sainage 4618/15.03.16 42000 540000 319300901300113 Pvt. Lt., Plot No.137, Surya Nagar, Bhubaneswar-7510 03 39733754 2430720 245885 2013260 2573875 525214052359904 BHUBANESWAR MUNICIPAL CORPORATION BHUBANESWAR ADVERTISEMENT REGULATIONS, 2015 Notification In exercise of the powers conferred by Section 657, read with Sections 240 to 247, Sections 423 to 424 and Section 659 of the Odisha Municipal Corporation Act, 2003 (Odisha Act 11 of 2003) and having approved and confirmed by Government, the Bhubaneswar Municipal Corporation do hereby make the following regulations, namely:-
CHAPTER I - GENERAL
1. Short Title, Application and Commencement
(1) These Regulations shall be called „Bhubaneswar Advertisement Regulations, 2015?.
(2) The provisions of these Regulations shall apply to the area under the jurisdiction of the Bhubaneswar Municipal Corporation.
(3) These Regulations shall come into force with effect from the date of publication in the official Gazette of the State.
2. Definitions - In these Regulations, unless there is anything inconsistent with the context or meaning (The related important sections are laid down below)
(1) “Act” means the Odisha Municipal Corporation Act, 2003 (No. 11 of 2003);
(2) “Advertisement” means any representation by a word, or abbreviation thereof, letter, logo, symbol, sign, figure, painting, drawing or other pictorial representation, or light, displayed in or in view of any public place, within the jurisdiction of the Corporation for the purpose of drawing the attention of the public to or promoting any product, service, business or commercial enterprise, trade, person, entertainment, function, meeting or other event;
(3) “Advertising sign” means any object, structure or device, supported on or attached to any post, pole, standard framework or other support wholly or in parts upon or over any land, building or structure or any vehicle may it be mechanically
Final Version – 17.6.2015 propelled or manually pulled, intended to be used for the purpose of outdoor advertising and includes a hoarding, billboard, display boards, temporary arches, balloons and wall painting;
(4) “Advertising” means the act or process of displaying an advertisement;
(5) “Authorized Official” means any official of the Corporation who has been authorized by the Commissioner to implement and enforce the provisions of these Regulations;
(6) “Banner” means cloth or any other material which contains an advertisement of written matter for display in public place temporarily and is attached to one or more ropes, poles or flagstaff projecting from building or structure to which it is attached or is attached to a building or other structure, but excludes a banner carried as part of procession;
(13) “Hoarding” - means any surface of structure erected on the ground or on any portion of a roof of a building or above the parapet, with characters, letters or illustrations applied thereto and displayed in any manner whatsoever, out of doors, for the purpose of advertising or to give information;
Final Version – 17.6.2015 20
(n) which is against public interest;
90 / 257 AUDIT REPORT 25-06-2017
(o) which is prohibited by any law enforced by Centre or State Government.
(3) No illuminated advertising signs would be allowed after midnight and before sunrise and such advertising signs shall be in conformity with provisions of National Building Code and Indian Road Congress.
(4) The blinking neon signs in residential areas shall not be allowed.
17. Maintenance of Register- The Commissioner shall maintain a register, wherein details of the licenses issued under these Regulations shall be maintained.
46. Violations- Every person, who
(1) contravenes or fails to comply with any provisions of these Regulations;
(2) refuses or fails to comply with any notice served on him in terms of or for the purposes of these Regulations;
(3) refuses or fails to comply with the terms and conditions of any approval issued in terms of these Regulations;
(4) obstructs, hinders or interferes with an authorised official or other official of the Corporation acting under power delegated to him , in the exercise of any power or the performance of any duty under these Regulations;
(5) refuses or fails to comply with the order of direction lawfully given in terms of or for the purposes of these Regulations, is guilty of violation of the provisions and
(a) shall be liable for prosecution and payment of fine and penalty as provided under Section 658 of the Odisha Municipal Corporation Act, 2003;
(b) If such violation continues, then he shall be liable for payment of such fine and penalty as provided in the Odisha Municipal Corporation Act, 2003.
47. Inspections- The Commissioner shall have the power of inspection of any advertising sign at any time, for the purposes relating to implementation and enforcement of these Regulations.
48. Power to Issue Notice- If in the opinion of the Commissioner, any advertising sign is in violation of these Regulations, he may serve a notice on the advertiser of such sign Final Version – 17.6.2015 21 and or on the owner of the building premises, where it is displayed for requiring him, at his own cost, to remove such advertising sign or take other steps relating to the maintenance as specified in the notice, within a period so specified.
Provided further that, if Commissioner is of the opinion that an advertising sign constitutes an imminent danger to any person or property, he may without serving a notice, order for removal of the advertising sign or take other steps which he may deem fit.
49. Removal of Sign and Recovery of Costs-
(1) If the advertiser or owner of the building; as the case may be fails to comply with the notice issued under these Regulations in time, the corporation may remove the advertisement sign.
(2) The cost incurred by the Corporation for the removal and storage of an advertising sign, and any other cost incurred by the Corporation, shall be recovered from the owner of that advertising sign or any other person in whose name such activity is displayed on that advertising .
(3) Any advertising sign removed under provisions of these Regulations shall be deemed to be property of the Corporation. The same shall be disposed off by the Corporation, as it may deem fit.
(4) The Corporation shall not be responsible of any loss or damage to the property of the owner occurring during removal of any advertising sign.
50. Power to Regularize and Compound- The Commissioner shall have the power to compound and regularize installation of an advertising sign, which has been installed without permission, by charging a compounding fee, as given in Schedule II.
As perSec.241 (1) of the OMC Act, 2003 read with Regulation 3 of BMC Regulation on Tax on Advertisement, 2006 and
BHUBANESWAR MUNICIPAL CORPORATION BHUBANESWAR ADVERTISEMENT REGULATIONS, 2015, applications in prescribed form for the list of hording in BMC area are to be received by BMC from the beginning of the financial year. But on study of said file,it was found that not a single application was received by BMC during the year (2015-16).As the corporation did not receive any application from any agancy ,it was the duty of the authorities to issue demand notices to the agencies after making suitable inquiry. But not a single demand notice was issued by the corporation in due time.The demand notices for a sum of Rs 5,23,59,904.00 were issued to 64 nos. of private hording agencies at the end of the year 15-16 for the year 2015-16 & arrear of 14-15.The reason of non- issue of demand notice at the beginning of the year was not intimated to audit. .
Due to this, the Corporation suffered a loss ofRs 5,44,54,300.00 [Rs 5,23,59,904.00 hording charges and Rs.20,94,396.00 as interest (calculated @ 4% of nominal interest)].The audit objection memo 379 /8.3.2017 under the above reference was not returned with compliance till the end of audit. Several personal requests had been made in this respect.The reminder issued to this effect was also not complied..Hence Rs 5,44,54,300.00 needs recovery from the following persons found responsible -
91 / 257 AUDIT REPORT 25-06-2017
For the year 2014-15 arrear demand was Rs 5252140.00 + @ 4 %210086.00 interest = Rs 5462226.00 For the yer 15-16 notice was issued for current demand of Rs 47107764.00 . So the loss amount comes to Rs 47107764.00 + @ 4 % interest 1884311.00.00=Rs 48992075.00
For the year 2014-15 Rs 54,62,226.00 & the person responsible are
(1) Sri Kunja bihari Kar Jr Asst Rs 18,20,742.00
(2) Sri Srimanta Mishra Deputy Commissioner Rs 18,20,742.00
(3) Smt D Brunda Additional Commissioner Rs 18,20,742.00
For the year 2015-16 Rs 4,89,92,075.00 & the person responsible are
(1) Sri Kunja bihari kar Jr Asst Rs 1,22,48,018.00 .
(2) Md. Ishaque, Assistant Commissioner Rs 1,22,48,019.00.
(3) Sri Subhransu Mishra Deputy Commissioner Rs1,22,48,019.00
(4)Sri Alok kumar Kar Additional Commissioner Rs 1,22,48,019.00
No compliance was submitted to the para during the exit conference.However, Sri Kunja Bihari Kar, Jr. Asst. submitted personal compliance through the Chief Auditor that "it may be mentioned here that demand was issued as per assessment made by the license inspectors. I was only able to issue demand after receiving the assessment from license inspectors. In the meantime three zonal offices functioned under BMC within the corporation limit. The zonal offices are also intimated ti ensure the collection/demand amount to achieve the revenue target of license section (copy in 7 nos. enclosed). During the month of May 2016 I transferred to BMC Hospital". But Sri Kar,as the assistant of the section should have processed the file for inspection of the status of the hoardings at that time and taken steps for issue of demand notices at the beginning of the year so that the demand could be realised during the year.Similarly,Sri Srimanta Mishra,Deputy Commissioner has complied that no memo was served on him.The file does not bear his signature as he has never dealt with the file. it is to note here that Audit Objection Memos are sent to the Commissioner; BMC through the Audit Cell headed by the CFO. Hence Audit team is not responsible for personal communication regarding objections. And it is observed by the Audit that the signature of Sri Mishra was there in the concerned file. So the responsibility, as has been fixed in the paragraph is appropriate.
Responsible Person for this paragraph
Slno Name Designation Adress Amount(In Rs:) 1 Alok Kumar Kar Additional Commissioner BMC, Bhubaneswar 12248018.00 2 Sri Kunja bihari kar Jr. Asst. B.M.C 14068760.00 3 SRIMANTA MISHRA Dy Commissioner, BMC Dy Commissioner, BMC 1820742.00 4 Dr. D.Brunda Ex-Addl. Commissiner Now-Collector, Kalahandi 1820742.00 Dist-Kalahandi 5 Md. Ishaque Asst.Commissioner Retd. 12248019.00 OAS,BMC,Bhubaneswar. 6 Subhransu Mishra Dy. Commissioner BMC ,BBSR 12248019.00
13.7 -
NON PRODUCTION OF BANK PASSBOOK FOR THE YEAR 2015-16 ( OSP page 369-372 ) &(page 325- 332 )
In Compliance to Objection memo no 139 dt 24.1.17 (page 325-332) the local authority replied that,
The required Bank statement regarding collection was attached with for perusal & for further course of action.(2015-2016 ) .
Audit had asked for production of the Bank statement for the year 2015-16 of the Axis Bank so that audit could be able to verify all the date wise deposition of cash which was collected by the B.M.C during the year 2015-16.
SLNO NAME OF THE ZONE AMOUNT 1 NORTH ZONE OFFICE 4744147.00
2 SOUTH WEST ZONE 5789102.00
92 / 257 AUDIT REPORT 25-06-2017
OFFICE 3 SOUTH EAST ZONE 6891257.00 OFFICE 4 MAIN OFFICE 86004889.00 5 TOTAL 103429395.00
MAIN OFFICE OF BMC DEPOSITS FOR THE YEAR 2015-16
DATE AMOUNT PAGE DATE AMOUNT PAGE
2.4.15 1412897 1 23.4.15 1204141 15
4.4.15 226746 2 24.4.15 1280321 16
4.4.15 1198269 2 25.4.15 1674973 17
6.4.15 1673112 3 27.4.15 1528458 18
7.4.15 1859305 4 28.4.15 1410531 19
8.4.15 1896034 5 29.4.15 1683499 20
9.4.15 1770850 6 30.4.15 2208510 21
10.4.15 1633358 7 2.5.15 393678 22
13.4.15 2267346 8 4.5.15 198477 23
15.4.15 1892202 9 5.5.15 355335 24
16.4.15 1464140 10 6.5.15 185446 25
17.4.15 1686702 11 7.5.15 288378 26
18.4.15 1543128 12 8..5.15 213570 27
20.4.15 160415 13 11.5.15 238073 28
22.4.15 1577509 14 12.5.15 289747 29
13.5.15 281756 30 12.11.15 322938 164
14.5.15 299192 31 13.11.15 300118 165
15.5.15 261301 32 16.11.15 235745 166
16.5.15 298351 33 17.11.15 456363 167
18.5.15 399302 34 18.11.15 279701 168
19.5.15 199394 35 19.11.15 359236 169
20.5.15 273586 36 20.11.15 211908 170
21.5.15 269597 37 21.11.15 178190 171
22.5.15 245016 38 24.11.15 332573 173
93 / 257 AUDIT REPORT 25-06-2017
23.5.15 305724 39 26.11.15 208936 174
25.5.15 167258 40 27.11.15 393560 175
26.5.15 251975 41 28.11.15 228958 176
27.5.15 218437 42 30.11.15 305957 177
28.5.15 155505 43 1.12.15 378996 178
29.5.15 199260 44 2.12.15 183036 179
30.5.15 197266 45 3.12.15 253731 180
1.6.15 331004 46 4.12.15 293977 181
2.6.15 401471 47 5.12.15 244178 182
3.6.15 192701 48 7.12.15 236063 183
4.6.15 311568 49 8.12.15 264627 184
5.6.15 191490 50 9.12.15 325711 185
6.6.15 140263 51 10.12.15 252869 186
8.6.15 233344 52 11.12.15 198299 187
9.6.15 206950 53 14.12.15 442217 188
10.6.15 173349 54 15.12.15 353172 189
11.6.15 131912 55 16.12.15 257699 190
12.6.15 167915 56 17.12.15 310231 191
16.6.15 223390 57 18.12.15 236867 192
17.6.15 250563 58 19.12.15 293217 193
18.6.15 237890 59 21.12.15 238582 194
19.6.15 302374 60 22.12.15 233363 195
20.6.15 221568 61 23.12.15 170262 196
94 / 257 AUDIT REPORT 25-06-2017
22.6.15 178327 62 26.12.15 297365 197
23.6.15 215744 63 28.12.15 467296 198
24.6.15 180232 64 29.12.15 308379 199
25.6.15 202094 65 30.12.15 701568 200
26.6.15 344313 66 31.12.15 327175 201
27.6.15 112301 67 1.1.16 443170 202
29.6.15 161852 68 30.11.15 305957 177
30.6.15 249993 69 1.12.15 378996 178
1.7.15 245186 70 2.12.15 183036 179
2.7.15 245113 71 3.12.15 253731 180
3.7.15 312790 72 4.12.15 293977 181
4.7.15 181037 73 5.12.15 244178 182
6.7.15 229395 74 7.12.15 236063 183
7.7.15 238453 75 8.12.15 264627 184
10.7.15 192728 78 9.12.15 325711 185
13.7.15 285371 79 10.12.15 252869 186
14.7.15 267672 80 11.12.15 198299 187
15.7.15 237225 81 14.12.15 442217 188
16.7.15 164953 82 15.12.15 353172 189
17.7.15 204778 83 16.12.15 257699 190
20.7.15 164573 84 2.1.16 148873 203
95 / 257 AUDIT REPORT 25-06-2017
21.7.15 194661 85 4.1.16 204069 204
22.7.15 210119 86 5.1.16 272636 205
23.7.15 152018 87 6.1.16 395592 206
25.7.15 191934 89 7.1.16 266887 207
27.7.15 129577 90 8.1.16 311657 208
28.7.15 213434 91 11.1.16 744722 209
29.7.15 167686 92 12.1.16 446481 210
30.7.15 119121 93 13.1.16 332123 211
31.7.15 311540 94 14.1.16 409595 212
1.8.15 187645 95 15.1.16 223966 213
3.8.15 196883 96 16.1.16 399502 214
4.8.15 178643 97 18.1.16 278077 215
5.8.15 149789 98 19.1.16 371377 216
6.8.15 198826 99 20.1.16 300548 217
7.8.15 178190 100 21.1.16 358067 218
10.8.15 323161 101 22.1.16 425607 219
11.8.15 318527 102 25.1.16 323965 220
12.8.15 136024 103 27.1.16 345803 221
13.8.15 220332 104 28.1.16 504185 222
14.8.15 252058 105 29.1.16 366051 223
17.8.15 300991 106 30.1.16 416443 224
18.8.15 283477 107 1.2.16 445086 226
19.8.15 270396 108 2.2.16 360274 227
20.8.15 256881 109 3.2.16 447366 228
21.8.15 228032 110 4.2.16 374795 229
22.8.15 269163 111 5.2.16 503880 230
24.8.15 328643 112 6.2.16 309300 231
25.8.15 250753 113 8.2.16 383642 232
26.8.15 145663 114 9.2.16 437818 233
27.8.15 145284 115 10.2.16 423110 234
28.8.15 75897 116 11.2.16 418570 235
29.8.15 212620 117 15.2.16 368705 236
31.8.15 105949 118 16.2.16 584137 237
96 / 257 AUDIT REPORT 25-06-2017
2.9.15 309877 119 17.2.16 320273 238
3.9.15 104017 120 17.2.16 2072991 238
4.9.15 103870 121 19.2.16 399340 239
7.9.15 204648 122 20.2.16 279533 240
8.9.15 362728 123 22.2.16 303597 241
9.9.15 358152 124 23.2.16 310689 242
10.9.15 250187 125 24.2.16 928177 243
11.9.15 156360 126 25.2.16 234838 244
14.9.15 334268 127 25.2.16 39958 244
15.9.15 362795 128 26.2.16 123218 245
16.9.15 293031 129 29.2.16 39201 246
19.9.15 240033 130 29.2.16 125941 246
21.9.15 424000 131 1.3.16 23150 247
22.9.15 315013 132 2.3.16 34528 248
23.9.15 130876 133 3.3.16 47003 249
24.9.15 208085 134 4.3.16 75171 250
26.9.15 217008 135 8.3.16 112895 251
28.9.15 245528 136 10.3.16 91631 252
29.9.15 197839 137 11.3.16 74073 253
30.9.15 260295 138 14.3.16 138044 254
1.10.15 296249 139 15.3.16 49219 255
3.10.15 193596 140 16.3.16 86504 256
5.10.15 370809 141 17.3.16 62404 257
6.10.15 277961 142 18.3.16 38070 258
7.10.15 876248 143 19.3.16 101161 259
8.10.15 202225 144 21.3.16 138347 260
9.10.15 322409 145 22.3.16 45030 261
13.10.15 275504 146 26.3.16 168113 262
14.10.15 210919 147 28.3.16 461855 263
15.10.15 303224 148 29.3.16 182549 264
16.10.15 264080 149 30.3.16 113459 265
17.10.15 353285 150 31.3.16 165734 266
19.10.15 257326 151 30882447
97 / 257 AUDIT REPORT 25-06-2017
26.10.15 366930 152 GRAND TOTAL 8,60,04,889.00
28.10.15 335715 153
29.10.15 353266 154
30.10.15 180349 155
31.10.15 320653 156
2.11.15 196726 157
3.11.15 361597 158
4.11.15 550299 159
5.11.15 390984 160
6.11.15 486419 161
7.11.15 439275 162
9.11.15 337052 163
TOTAL 55122442
NORTH ZONE BHUBANESWAR SOUTH- WEST ZONE BHUBANESWAR
SLNO AMOUNT DATE PAGE NO SLNO AMOUNT DATE PAGE NO
1 63557 19.2.16 2 1 57350 16.2.16 15
2 146117 20.2.16 3 2 129142 25.2.16 3
3 84412 22.2.16 4 3 138352 26.2.16 6
4 231367 20.2.16 5 4 140789 27.2.16 8
5 77881 24.2.16 6 5 103672 29.2.16 11
6 127629 25.2.16 7 6 175105 1.3.16 14
7 113260 26.2.16 8 7 122415 2.3.16 17
8 129262 27.2.16 9 8 257686 3.3.16 19
9 128074 29.2.16 10 9 143052 4.3.16 22
10 64576 1.3.16 11 10 103306 8.3.16 24
11 60463 2.3.16 12 11 130605 10.3.16 27
12 85009 3.3.16 13 12 219268 11.3.16 30
13 97048 4.3.16 14 13 274640 14.3.16 33
14 152760 10.3.16 16 14 167393 15.3.16 36
15 208163 11.3.16 17 15 180299 16.3.16 39
16 129369 14.3.16 18 16 133164 17.3.16 42
17 375546 15.3.16 19 17 260797 18.3.16 45
18 155264 16.3.16 20 18 323979 19.3.16 48
19 98868 17.3.16 21 19 245160 21.3.16 51
20 79600 18.3.16 22 20 289583 22.3.16 53
21 106710 19.3.16 23 21 531015 28.3.16 56
22 126903 21.3.16 24 22 502902 29.3.16 59
98 / 257 AUDIT REPORT 25-06-2017
23 217336 22.3.16 25 23 551172 30.3.16 62
24 254384 26.3.16 26 24 600706 31.3.16 66
25 131650 28.3.16 27 25 7550 31.3.16 67
26 311663 29.3.16 28 TOTAL 5789102
27 202020 30.3.16 29
28 785256 31.3.16 30
TOTAL 4744147
Odisha Municipal Accounts Rules,2012
5. Cash Book:
(1) The Cash Book shall be maintained by the Cashier and shall record the transactions pertaining to cash receipts and disbursements of the Municipality. It shall be maintained by the Cashier in Form ACNT-1.
(2) All amounts received in cash by the Municipality including cash withdrawals from Bank/Treasury Saving Account(s) shall be entered on the debit side of the Cash Book.
(3) The Cash Book shall be closed daily, the totals for the end of the day struck and the closing balance worked out with details to show unremitted and undisbursed cash, if any.
(4) The Accounts Officer shall daily examine the entries and the closing balance in the Cash Book and affix his signature in token of such examination. The cash balance on hand with the
Cashier shall be verified with the Cash Book balance on a daily basis and a certificate to that effect be recorded in the Cash Book by the Accounts Officer or any person designated for the purpose.
6. Bank Book:
(1) The Bank Book shall be maintained by the Accountant and shall record all amounts deposited or withdrawn, either in cash or cheque, from Bank/ Treasury Saving Account(s).
(2) The bank book is a book of original entry for recording transactions pertaining to bank and treasury accounts of the Municipality. It shall be maintained by the Accountant in Form
ACNT - 1 with a series of folio reserved for each bank account and designated as ?Bank Book of Bank, Account No. . ‘The Bank Book shall record all amounts deposited into or withdrawn or paid from each such treasury or bank account.
(3) The following items of Receipts shall be accounted on the debit side of the Bank Book:—
(a) The total amount of Cash collection remitted into Bank/ Treasury Saving Account(s);
(b) The total amount of Cheques deposited into Bank/ Treasury Saving Account(s);
(c) The total amount of collections deposited directly in Bank/ Treasury Saving Account(s);
(d) Amounts remitted or received directly in the Treasury Saving Account(s); and
(e) Any other collections, demands, warrants, etc., received in the Bank/ Treasury Saving Account(s).6
(4) All withdrawals and payment through cheques from the Bank/ Treasury Saving Account(s) shall be accounted on the credit side of the Bank Book.
(5) The Bank Book shall be closed daily, the totals for the end of the day struck and the closing balance worked out with details to show the balance in Bank/ Treasury Saving Account(s), as per the Books of Accounts.
(6) The actual balance in the Bank/ Treasury Saving Account(s) shall be compared and reconciled with the Bank Book balance periodically and at least once at the end of every month.
99 / 257 AUDIT REPORT 25-06-2017
Note: Where Books of Accounts are maintained manually, the Cash Book and Bank Book may be maintained in the same register, with separate columns for cash and each bank account
On issue of objection memo the local authority produced all the Bank statement in support of deposit. Hence, the para is dropped.
13.8 -
Shifted to Para 14.68
13.9 -
INSTALATION OF MOBILE TOWERS.(AOM PAGE 382 & page 1 to 39 by A.O, Bhubaneswar)
Confirmation wanting regarding the actual no.s of tele-tower erected in BMC area.:_
The data collected from the Register bearing the records of tele towers installed by different Tele-companies in BMC areas reveal that there are 593 no.s of tele-towers as detailed below are erected in BMC areas. The plot wise details of tower erected is attached with the memo,which may be ensured. The list of tele-tower left over if any, was not reported to audit despite issue of objection memo.
Name of the Tele-companies No.s of Tower in BMC area 1. Ascend Telecom Infrastructure Pvt. Ltd.. 8 2. Reliance JIO Infocomm Ltd. 91 3. Chennai Network Infrastructre Ltd. 15 4. ATC India Tower Coroporation Pvt. Ltd. 45 5. M/S ATC Telecom Corporation Pvt. Ltd 37 6. Bharti Infratel Ltd. (Airtel) 85 7. M/S Vodaphone Essar spacetel Ltd 80 8. Idea Cellular Infrastructure Services Ltd. 27 9. M/S Dishnet Wireless Ltd.(Aircel ) 2 10. Reliance Infratel Ltd. 86 11. M/s VIOM Network 111 12. Tower Vision India Pvt. Ltd 6 Total 593 The local authority is requested to produce the information as per the following:-
1 . The no. & date of issue of NOC to the companies against erection of each tower. Whether the Local Authority verified the agreement copies. Whether the the plot owner are paying the holding tax on commercial basis or not may be apprised to audit.
2 . The date wise collection of License fees, renewal of license fees etc. against each tower.
3. Details of records against issue of provisional NOC and NOC to the company against erection of each tower.
4. Are there only 12 Tele Companies installed their towers in your area? If more than these then details of those may be provided. Out of the 12 Tele companies only two files are studied and found that M/s ATC Telecom Tower Corporation and M/s Idea Cellular Infrastructure Services Ltd. are having due/penalty of Rs. 235300/- and Rs. 135900/- only as per calculation made by Audit on the base of available records which may be ensured.
A. Unauthorised issue of provisional NOC to M/S ATC Telecom Tower Corporation:-
It is noticed on verification of produced file no.XXII(I)-202/12 on the subject”Issue of NOC for installation of TIT within BMC area in favour of M/S Essar Telecom.” That M/S ATC Telecom Tower Corporation(The converted name of M/S Essar Telecom) has been issued provisional NOC vide Lr. No.4202/18.2.11 to install it,s tower & continue it’s business on the following plots under the condition that the company would produce the required documents as per the guide line.
(i) The Govt. approval/guide line for issue of provisional NOC to the companies to install tele tower without sufficient documents as prescribed in the Gazette Notification published by the Commerce & Transport Deptt.,Govt. of Odisha vide No.6875-Gen(TEL)-06/2007 dt.16.8.2007.
100 / 257 AUDIT REPORT 25-06-2017
(ii) The list of plot wise provisional NOC issued to different companies may be produced for verification and the post production of their documents as per the Govt. guide line may be ensured.
Location Dt. of issue of provisional NOC
Plot No.-194/2925,Bhaktabandhu Nagar 18.2.11 do-1593/964, Laxmisagar 18.2.11 do-3640,Rangamatia, Gadakana 18.2.11 B . Non-collection of License fee from the unauthorized installed tele-tower.:- On verification of theabove saidfile no.XXII(I)-202/12,it was found that M/S ATC Telecom Tower Corporation(The converted name of M/S Essar Telecom) has unauthorisedly constructed their tele-tower on plot no.C-15,BJB Nagar without availing the license from BMC. BMC has communicated the company concern to demolish their unauthorized structure vide Notice No.14045/dt.30.7.10. But the file is silent regarding the follow up action. Whether the construction was demolished or regularized after collection of license fee of Rs.12400.00 along with regularization fee of Rs.5000.00 may be apprised to Audit.
C . Non-collection of in time license fee and fine there of from M/S ATC Telecom Tower Corporation.:-
The file no.XXII(I)-202/12 on the subject “Issue of NOC for installation of TIT within BMC area in favour of M/S Essar Telecom.” & the Register containing list of tele towers were verified and found that M/S ATC Telecom Tower Corporation(The converted name of M/S Essar Telecom) have erected following 19 no.s of towers in different location of BMC area as on 18.2.11.
Location Lr No. of NOC Date of issue of NOC Plot no.1939, Bhimpur 6200 27.3.08
Plot no.527,Aiginia 27.3.08 do-548/1532,Baya matha,Unit-9 27.3.08 do-1153/1674,BJB Nagar 16572 25.8.08 do-16,BJB Nagar 25.8.08 do-2772,Goutam Nagar 25.8.08 do-867/3982, Baramunda 25.8.08 do--12,Tankapani Road 25.8.08 do-1226/2435,Siripur 25.8.08 do-693,Old Town 25.8.08 HIV-89,phase-2,Block-5,Kalinga Nagar 25.8.08 Plot no.1961/2925,Jagamara 25.8.08 do-940, Patia 25.8.08 do-163/13,Mancheswar 25.8.08 do-1167, Khandagiri 25.8.08 do-247, Sailashree Vihar 25.8.08 Plot No.-194/2925,Bhaktabandhu Nagar 4202 18.2.11 do-1593/964, Laxmisagar 18.2.11 do-3640,Rangamatia, Gadakana 18.2.11
It may be stated that BMC has not kept any records regarding demand ,collection and balance against each erected tower inside BMC area. On search of collection towards renewal fee of the license issued to the company against erection of the above listed tele-towers ,file no.XXII(L)-81/14 on the subject “Issue of NOC for installation of TIT within BMC area in favour of Essar Telecom.” , file no. XXII(I)-202/12 on the subject “Issue of NOC for installation of TIT within BMC area in favour of ATC Telecom Tower Corporation Pvt. Ltd.” & the Register containing list of tele towers were verified and found a total amount of Rs.460400.00 collected as detailed below, which may be confirmed.
M.R.No./Dt Amount received towards renewal of license fee 25803/20.9.14 88400
18963/21.1.13 102000 28696/16.4.15 270000 Total 460400
101 / 257 AUDIT REPORT 25-06-2017
On the base of above information Audit has prepared a DCB position as stated below.It may be stated that BMC has fixed Rs.3400.00 per year to be collected towards annual renewal of license fee from the tele companies who were installed their towers before issue of Govt. of Odisha,H & U D Deptt. Notification No.35742/17.12.13. The local authority was requested to ensure the fact and figures in the following table and to explain why the uncollected amount of Rs.235300.00 would not be treated as loss to the institution.
Dt. of issue No. of Due dt. for Amount due to the time of deposit of tele company in month Total due for the Dt of deposit by BalanceAmount after of NOC tower deposit of annual no.s of towers as the Tele paymentdeposited of due renewal fee mentioned under company as under column 2 column 9
Period from-to No.s of Fine amount per Renewal fee Total Months tower amount per tower
1 2 3 4 5 6 7 8 9 10 11 27.3.08 327.3.09 27.3.09-20.7.10 16 1600 3400 5000 1500020.7.10 7840063400 327.3.10 27.3.10-20.7.10 4 400 3400 3800 11400 52000 327.3.11 3400 3400 10200 41800 327.3.12 3400 3400 10200 31600 327.3.13 3400 3400 10200 21400
327.3.14 3400 3400 10200 11200 327.3.15 3400 3400 10200 1000 0 07.1.13 102000103000 327.3.16 3400 3400 10200 92800 25.8.08 1325.8.09 25.8.09-7.1.13 52 5200 3400 8600 111800 -19000 20.9.14 8840069400 1325.8.10 25.8.10-20.9.14 49 4900 3400 8300 107900 -38500 16.4.15 270000231500 1325.8.11 25.8.11-16.4.15 43 4300 3400 7700 100100 131400 1325.8.12 25.8.12-16.4.15 31 3100 3400 6500 84500 46900 1325.8.13 25.8.13-16.4.15 21 2100 3400 5500 71500 -24600 1325.8.14 25.8.14-30.3.16 19 1900 3400 5300 68900 -93500 1325.8.15 25.8.15-30.3.16 7 700 3400 4100 53300 -146800 18.2.11 318.2.12 18.2.12-30.3.16 49 4900 3400 8300 24900 -171700 318.2.13 18.2.13-30.3.16 37 3700 3400 7100 21300 -193000 318.2.14 18.2.14-30.3.16 25 2500 3400 5900 17700 -210700 318.2.15 18.2.15-30.3.16 13 1300 3400 4700 14100 -224800 318.2.16 18.2.16-30.3.16 1 100 3400 3500 10500 -235300 D. Wanting of DCB position of due licence fee against the tele-towers erected by M/S ATC Telecom Tower Corporation:-.
Out of 37 no.s of tower erected by the above company,the data of 19 no.of the tower could be collected from available records and the details are reported as above.The local authority was requested to produce the DCB against the renewal of annual license fee of the balance towers.
2 . Non-collection of renewal fee of license issued to M/S Idea Cellular Infrastructure Services Ltd.:-
On verification of file no. and the Register containing list of tele-tower erected in BMC area it is found that 28 nos. of teletowers have been erected by M/S Idea Cellular Infrastructure Services Ltd in BMC area as detailed below.
1 Idea Cellular Infrastructure Plot No. 971/1415, Ashok Nagar 2416/1.2.11 Services Ltd.
102 / 257 AUDIT REPORT 25-06-2017
2 Plot No. B-10, 250 & 251, Mouza-Kalinga Automobile 2416/1.2.11
3 Plot No. 62 & 63, Ganganagar, Unit-IV 2416/1.2.11
4 Plot No. 388 & 388/885, Unit-6, Kalakendra 2416/1.2.11
5 Plot No. 1415, Unit-22, L-Bapujinagar 2416/1.2.11
6 Plot No. 821/819, Rajendar Vihar, Unit-22 2416/1.2.11
7 Plot No. 698,Nayapalli 2416/1.2.11 8 Plot No. 456/2413, Sree Vihar, C.S. Pur 5452/26.2.09
9 Plot No. 3003/5120, Mouza-Nageswara, Lewis Road 5452/26.2.09
10 Plot No. 252, Baramunda 5452/26.2.09
11 Plot No. 407/2019, Old Town, 5452/26.2.09
12 Plot No. 649, Chintamaneswara 5452/26.2.09
13 Plot No. 458, Nayapalli 5452/26.2.09 14 Plot No. 1089, Jagamara 5452/26.2.09
15 Plot No. CM-17, Gadakana, VSS Nagar 5452/26.2.09
16 Plot No. 22/324, Acharya Vihar, 5452/26.2.09
17 Plot No. 387, Lewis Road 5452/26.2.09
18 Plot No. VIP-113, Drawing No. 1092, Nayapalli 5452/26.2.09
19 Plot No. 327/107, Chandrasekharpur 5452/26.2.09
20 Plot No. 437/1859, Patia Idea Office 5452/26.2.09
21 Plot No. A/62, Saheed Nagar, 5452/26.2.09
22 Plot No. 1066 & 1067, PH Division, Kharavela Nagar, Keshari Talkies 5452/26.2.09
23 Plot No. 15/2646, Mouza-Dumduma 5452/26.2.09
25 Plot No. 78, Bomikhal, Rasulgarh. 5452/26.2.09
26 Plot No. 760, Pahala 5452/26.2.09 27 Plot no.6/474, Jaydev Vihar 5452/26.2.09
28 Plot No.760,Khata No.720/63,Naharakanta. 20232/27.10.08
103 / 257 AUDIT REPORT 25-06-2017
The records produced before Audit for verification reveals that Rs.637600.00 in total had been collected towards renewal fee of license as on 30.3.16 as detailed in following table.
DD No/dt Amount received towards renewal of license fee
112109/23.2.10 3400
112107/23.2.10 57800
905312/23.7.12 81600
905313/23.7.12 81600
354724/30.5.13 81600
358644/17.4.14 81600 360618/23.3.15 10000
360615/24.3.15 240000 Total 637600 As BMC has not provided the DCB position against any individual tower, Audit has tried to work out the same ,which is given below. Objection memo was issued to ensure the fact and figure presented in the table and to intimate the reason of non-collection of due of Rs.135900.00 as on 30.3.16.The objection memo remained unanswered till the end of audit.
Dt. of issue of No. of tower Due dt. for Amount due by the time of deposit of premium by tele company Total due for the Date of deposit BalanceAmount after NOC deposit of no.s of towers as by the Tele paymentdeposited of due annual renewal mentioned under company as under fee Period from-to No.s of Fine amount Renewal fee Total column 2 column 9 Months per tower amount per tower
1 2 3 4 5 6 7 8 9 10 11 12 26.2.09 1826.2.10 26.2.10 0 0 3400 3400 6120023.2.10 612000 23.7.12 163200163200 226.2.10 26.2.10-23.7.12 29 2900 3400 6300 12600 150600 2026.2.11 26.10.11 - 23.7.12 17 1700 3400 5100 102000 48600 2026.2.12 26.2.12-23.7.12 5 500 3400 3900 78000 -29400 30.5.13 8160052200 2026.2.13 26.2.13-30.5.13 3 300 3400 3700 74000 -21800 17.4.14 8160059800 2026.2.14 26.2.14-17.4.14 2 200 3400 3600 72000 -12200 23.3.15 10000-2200 24.3.15 240000237800 2026.2.15 26.2.15-24.3.15 1 100 3400 3500 70000 167800 2026.2.16 26.2.16-30.3.16 1 100 3400 3500 70000 97800 1.2.11 726.2.12 26.2.12-24.3.15 37 3700 3400 7100 49700 48100 726.2.13 26.2.13-24.3.15 25 2500 3400 5900 41300 6800
104 / 257 AUDIT REPORT 25-06-2017
126.2.14 26.2.14-24.3.15 12 1200 3400 4600 4600 2200 626.2.14 26.2.14-24.3.15 13 1300 3400 4700 28200 -26000 726.2.15 26.2.15-30.3.16 13 1300 3400 4700 32900 -58900 726.2.16 26.2.16-30.3.16 1 100 3400 3500 24500 -83400 27.10.08 127.10.09 27.10.09-30.3.16 77 7700 3400 11100 11100 -94500 127.10.10 27.10.10-30.3.16 65 6500 3400 9900 9900 -104400 127.10.11 27.10.11-30.3.16 53 5300 3400 8700 8700 -113100 127.10.12 27.10.12-30.3.16 41 4100 3400 7500 7500 -120600 127.10.13 27.10.13-30.3.16 29 2900 3400 6300 6300 -126900 127.10.14 27.10.14-30.3.16 17 1700 3400 5100 5100 -132000 127.10.15 27.10.15-30.3.16 5 500 3400 3900 3900 -135900
Sl. No. Name of Service Provider Location
1 Ascend Telecom Infrastructure Pvt. Ltd.. Plot No. VA-4/69, Kharavela Nagar,
2 Plot No. 1 DC, OMFED Square, CS Pur
3 Plot No. A/16, Nilakantha Nagar, BBSR
4 Plot 163, Dumduma, Khandagiri
5 Plot 1351, Dumduma, 6 Shop No. K-19, Chandrasekharpur
7 Plot No. 581, Nayapalli, BBSR 8 Plot No. 172/3525, Gobinda Prasad,
1 Reliance JIO Infocomm Ltd. Plot 178, Ghatikia, BBSR
2 Plot 78/746/961, Jadupur, BBSR 3 Plot 1886, Jagamara 4 Plot No. 5/520, Jayadev Vihar 5 Plot 516/1690, Patia
6 Plot 182, Rudrapur
7 Plot 938, Unit-33, Jharpada 8 Plot No. 4035, Ghatikia
9 Plot N6/507, Jayadev Vihar, Nayapalli
10 Plot 820/3389, Baramunda, Khandagiri
105 / 257 AUDIT REPORT 25-06-2017
11 Plot 417/609, Paikanagar, BBSR 12 Plot No. 8/66/276, Jokalandi
13 Plot 1483, Unit-7, Kharavelanagar
14 Plot 481/1264, Madhusudan Nagar
15 Plot 1532/3087, Kapilaprasad, 16 Plot 9, Sunderpada 17 Plot 212/2154, Bhimpur 18 Plot 169/164, Jagamara 19 Plot No. 1144, Dumduma 20 Plot 146/1635, Laxmisagar, 21 Plot 4084, 38 Pandara 22 Plot D/42, 321/6441, CS Pur 23 Plot 215, CS Pur 24 Plot L75/Ph-3, Dumduma HB Colony
25 Plot 898, Unit-23, Airfield, 26 Plot 349/10894, Unit-39, CS Pur 27 Plot 321/4839, 7548 28 Plot 491, Madhusudan Nagar, BDA City Centre
29 Plot A/69, Kharavela Nagar 30 Plot No. 320, Pahala 31 Plot 379, Gadagopinath Prasad, Unit-37
32 Jayadev Bhawan, Unit-2, Infront of OMFED Booth, R&B Div-1
33 Near By YMCR Power House, Nayapalli, On Road Side Govt. Land, R&B Div-3
34 Near Police Commissioner Bldg., On roadside Govt. Land, r&B Div-3
35 Unit 9 Boys High School, Road side Govt. Land, R& B Div-IV
36 Redcross Bhawan, On road side Govt. Land, r&B Div-IV
37 450 MTr. from Master Canteen Sqr., to PMG Sqr. , Unit-2, BBSR
38 Plot No. S-5/458, CS Pur 39 Plot No. 519/3908, Jagamara, Unit-20
40 Plot 658, Ekamra Villa, Irc Village, Unit-16
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41 Plot No. 991/1916, Gobinda Prasad, Jharpada
42 Plot No. 3545 & 3445/4650/581, Goutam Nagar
43 Plot 2789/3704, Goutam Nagar 44 Plot No. 33/2606, Jharpada, BBSR 45 Plot 537/4849, Nayapalli 46 Plot 1296/2149/2606, Bhimpur Airfield
47 Plot No. 502/5668, Jagamara 48 HIG-1/36, Satya Sai Enclave, Aiginia, Khandagiri
49 SCR/A/37, Ruchika Market, Baramunda
50 Plot LIG 1851, Dumduma, HB Colony, PH-2
51 Plot No. 1004, Goutam Nagar 52 Plot No. 318/1825, Patia, CS Pur 53 Plot 257/1149, Nua banta Pati, BBSR
54 Plot 802, Unit-35, Baragada 55 Plot No. 2030, samantarapur, Unit-27
56 HIG-27, At-7 Acres VIP Colony, Housing Board, PH-1
57 Plot 258/2020, Unit-41, Gadakana, CS Pur
58 Plot 784/1391, Sumpur 59 R&B Div-3, Near 5-R/1 Qtrs., Krishna Vihar Colony Road
60 R&B Div-3, Govt. ITI Campus, Unit-8, Govt. Polytecnic & ITI Campus
61 R&B Div-3, Unit-8, Infront of Maa Sarala Mahila Samiti, Unit-8 Girls High Scool
62 Plot 1126/2330, Nayapalli, Bhubaneswar, Unit-17
63 Plot No. 646, Rasulgarh, Mancheswar
64 Plot 1485, Kapilaprasad Airfield 65 Plot 4613, Gadakana, BBSR 66 Plot 75 DC/83, CS Pur, PH-1 67 Plot BN-8, VSS Nagar, 68 Plot No. 61, Chandrsekharpur 69 Plot 487/A, Sibani Vihar, Gadamahavir Road, Old Town
107 / 257 AUDIT REPORT 25-06-2017
70 Plot 457/1952/5714, Unit-41 71 Plot 2924, Lewis Road, Unit-28 72 Plot No. 756, Unit -27, Lingaraj Road
73 Plot 1264, Unit-9 74 Plot 1445, Unit-19, Nayapalli 75 Plot 110/51,49, Unit-33, Jharpada 76 A-508, Toshali Aptt., Heera Block, satya Nagar
77 Plot 1497/8284/441, Unit-32, Gobinda Prasad
78 R&B Adjascent of Boudary wall of Survey of India, Res. Colony, Jayadev Vihar, Nandankanan Rd.
79 R&B Near Press Chhaka, Sainik school. Kalinga Hospital square
80 R&B (Infront of Qtr no. VA-19/A), Rajmahal to Master Canteen
81 Infront of Laxmi Narayan Temple, Qtr No. 8/1, Adivasi Ground Unit-1
82 R&B Near BWM Office on the Rd. Side from Kalinga Hospital Sqr.
83 Plot no. 91, Bhagabanpur, Patrapada
84 Plot 660/3328, Kedar Lane, Old Town
85 Plot 465, Arya Village,. Dumduma
86 Plot 3280, Goutam Nagar, Old Town
87 Plot 5833/10493 & 9037/10186, Chakeisihani, Gadakana
88 Plot 623/2818, MI-16, Jayadev Vihar
89 Plot 413/504/524, Surya Nagar, Unit-7
90 Qtr No. VA-81, Kalakendra Rd., Unit-6
91 Plot No. 210/1241, Unit-10, satya Nagar
1 Chennai Network Infrastructre Ltd. Murali Prava 1885, Nayapalli
2 Plot 4974, DP-2, Pandava Nagar, Badagada
108 / 257 AUDIT REPORT 25-06-2017
3 Plot 211, Jagamara, Khandagiri, 778, Panchasakha Nagar, ITR College
4 Plot 448/C, Near Jharpada UP School, Laxmisagar
5 Plot 320(A), acharya Vihar 6 Plot Nop. B/103, BDA Duplex, MIG Baramunda
7 61 Janpath, Kharavel Nagar 8 Odisha Industrial Infrastructure Development Corporation, Mancheswar, Near IDCO Building
9 Plot 124, Road No. 2, Lane 4, Sree Jagannath Vihar, Baramunda
10 Plot No. 1355, sastri Nagar, Bhubaneswar
11 Plot No. 462, BJB Nagar
12 Utkal University Campus, Bani Vihar, BBSR
13 Kalinga Automobile Pvt. Ltd. Unit-1, BBSR
14 Chhaya Developer Pvt. Ltd. 15 Plot No. 3/336, Patia 1 Tower Vision India Pvt. Ltd Laxmisagar, Plot No. 4891 & 4892, Unit-30, BBSR
2 Jagamara, Plot 900 3 Laxmisagar, Plot 1071, 4 PaikaNagar, Plot 195/663, BBSR 5 Plot 367, Baramunda 6 Plot No. 865/866, Behera Sahi, SUM Hospital, Sumpur
1 M/s VIOM Network KIIT College, Plot 320/3370, C.S. Pur
2 Lingaraj Temple Area, Plot 332/2737
3 District Centre, Plot 66, Chandrasekharpur
4 Sikharchandi, Plot No. 433/2156 5 Kalinga Vihar, Plot No.15, Subuddhi Pur
6 Sree Vihar, C.S. Pur, Plot 467/5733
7 VSS Nagar, B/L-77 8 Dumduma Colony, LIG, DDL/267 9 GGP Colony, Plot 621/2008, Gadagopinath Prasad
109 / 257 AUDIT REPORT 25-06-2017
10 Nandankanan Plot No. 267, Patia 11 Hatasahi, Plot No. 3314/4975, Goutam Nagar
12 Sunderpada, Plot No. 327, Kapilaprasad
13 Chakeisihani, Plot No. 218 14 Chandrasekharpur, Plot 324 15 Sumpur, Plot 784/1391 16 Jayadurga Nagar, Plot 1292/3443, Bomikhal
17 Jadupur, Plot No. 123 18 Patia, Khata 4745, 2524, Plot No. 516/1810/4176
19 Rupali Square, Plot no. 233/2287, Unit-11, Saheed Nagar
20 Jagamohan Nagar, Plot No. L/7-12 Revenue Plot No. 684
21 Old Station Bazaar, Plot 2403, Unit-30, Laxmisagar
22 Palasuni, Plot No. 1746, Unit-38, Mancheswar
23 Forum Mart tower, Big bazaar, Kharvel Nagar
24 Saheed Nagar, (OEC City Campus), Plot no. 104, Near Alok Bharati Complexm, saheed Nagar
25 BJB Nagar, Satyasai aptt., BJB Nagar Petrol Pump
26 Aiginia(Petrol Pump), Plot 330, Patrpada
27 60 Forest Park, (Existing BSNL Tower)
28 Nayapalli, (Keshari Enclave), Plot No. 479, DAV School,
29 Mancheswar IDCO Mini Tower, Royal School of Mgt.,
30 Acharya Vihar, (OCAC ), NH-5 31 Baramunda, Surya Media Pvt. Ltd., Sairam Hospital, Plot 309/448/744 and 310/743, Unit-VIII, Paikanagar, Baramunda
32 IRC Village, Plot No N-3/289, Near VSNL Tower, ID Market
110 / 257 AUDIT REPORT 25-06-2017
33 Sony Building(Surya Nagar), Plot No. 412/492, Unit-7
34 PC Plaza(Jayadurga Nagar), Plot No. 657 and 657/2142, Near Ekamra Theatre,
35 Metro Homes Aptt., Sailashree Vihar, Damana Square, Canara Bank
36 Lingaraj Temple, (Old Town), Plot No. 1470, Khuntia House
37 Niladri Vihar, CS Pur, Plot No. 309/1801/4479
38 Pandara, (Jagannath Nagar), Plot No. 1235, Near Aircel Tower
39 Master Canteen, Plot 4, Unit-3, Kharavel Nagar
40 Soubhagya Nagar, Plot 1139/3519, SBI Colony, Baramunda
41 Infocity Shristy Academy, Plot 38/1
42 Mini IDCO-02, Plot 4780 43 Bhubaneswar-33, Plot 353/1469, Behera Sahi, Nayapalli
44 Laxmisagar, Plot 237/238, SB Colony, Laxmi Sagar,
45 BBSR GSM 14, Plot 4235, Gadakana
46 BBSR, GSM-15, Plot 1157/1967, Dumduma
47 BBSR GSM 17, Plot 772, CS Pur 48 GSM 01, Plot No. 2636/2836, New Capital BBSR
49 BBSR - 23, Sumpur GSM Plot 792, SUMpur, Chandaka
50 BBSR 069 GSM Plot 853/1431, Madhusudan Nagar, Unit-4
51 BBSR 075, GSM, Plot 4696/98, Adimata Colony, BBSR
52 BBSr 059, GSM, Plot 7, Shikshya Sadan, IRC Village, VIP Colony, Nayapalli
53 BBSr 074, GSM, Plot 190/702, Unit - 21,
111 / 257 AUDIT REPORT 25-06-2017
54 BBSr 078, GSM, Plot 8/66/218, Jokalandi, Bhubaneswar
55 BBSr 061, GSM Plot no. 266/4, Laxmisagar, Unit-31
56 BBSR 067, GSM Plot 80 & 81, Unit-12, Bomikhal, Basundhara Aptt.
57 BBSR 072, GSM, Plot 246, Gobindaprasad, Unit-32, Gitanjali Palace welfare Society
58 Ghatikia GSM, Plot 1215/78 59 BBSR 064 GSM, Plot 399/1258, Unit -8, BBSR
60 Hitech College GSM, Plot 4095/4540, Pandara, Unit-8
61 Nandadevi GSM, Plot 329/2010, Plot 329/2009, CS Pur
62 BBSR 03 GSM Kharavela Nagar, 63 BBSR CTC Road, GSM, Plot 29 & 30, Teakon System Pvt. Ltd., rasulgarh
64 Gadakana, Plot No. 4735/4969 65 Sailashree Vihar GSM, Plot 309/2954, CS Pur, Unit-41, BBSR
66 Dumduma, Plot 699, 67 Kapila Prasad, Plot 53, Unit-23, Kapilaprasad
68 ORTEL CS PUR, Plot 325/1863/6115, CS Pur
69 Baramunda Ruchika Bazaar, 70 Unit 9 BBSR, Plot No. 690/2963, GA Plot No. N3/321, Jayadev Vihar
71 Nayapalli (NB Tower), Plot No. 427/3406
72 Prachi Enclave, Plot 100, CS Pur 73 Jayadev Vihar, Plot 738(P), 74 Palasuni, Plot 3495, Manchswar 75 Sailashree Vihar, VI-M-442, 76 Bapuji Nagar, Plot SCR 82/4, BBSR
77 Saheed Nagar, Maharshi College, Plot No. 116/1050,
112 / 257 AUDIT REPORT 25-06-2017
78 Dinalipi Bhawan, Plot No. 253 79 Buddheswari Colony, Plot 112 80 Ganganagar, Plot No. 62, Bhimpur
81 Ashok Nagar, sree Leather, Plot No. 1279/1509, Unit -2, Existing BSNL Tower Building, Ashok Nagar
82 IRC Village, Plot No. 297/3658, 3685 Mega Guest House, Jayadev Vihar
83 GGp Colony, BBSR (GSM) Plot 3787/7740, Rasulgarh
84 Goutam Nagar, Plot No. 2804/5304,
85 Samantarapur, Plot 2050, Unit-27 86 Plot 113, 114 & 115, Unit-3, Keshari Hotel
87 Plot No. 1089, Jagamara, 88 Unit-1, Kalinga Market 89 Plot L-185, Nayapalli, Baramunda, HB Colony
90 Plot 678 & 675, Jayadev Vihar, IRC Village,
91 Plot No. 420/3923, Goutam Nagar, Ravi Talkies
92 Plot 748, Goutam Nagar, Mausima Chhaka
93 Plot 182, Rudra pur, Honspal 94 Plot No. 1886, Jagamara, Gandamunda
95 Plot No. 945, Jayadev Vihar, N2 IRC Village
96 Plot No. 18, Unit - 26, Haripur Patna, Kapileswar, Sunderpada
97 Plot 47/931, Bharatpur 98 Plot No. 467, Aiginia Khandagiri, Rajiv Nagar
99 Plot No. 623, Unit 12, Bomikhal 100 Plot No. 354, Satya Nagar, 101 Plot No. 417/4925, Bajrang Vihar, Patia, BBSR
102 Plot No. 971/1415, Jana[path Tower, Ashok Nagar
103 Plot No. 1429/1629/3887, Patia, CS Pur
113 / 257 AUDIT REPORT 25-06-2017
104 Plot No. 21, Patia, Industrial Estate,
105 Plot No. LIV, 421, Dumduma PH-4, HB Colony
106 Plot No. 785/1825, 785/2141, Unit-37, Gadagopinath Prasad, Mancheswar
107 Plot No. 1813/7944, IRC Village, Nayapalli, BBSR
108 VIOM Gagan Commercial Complex, Old Gajapati Nagar
109 Plot No. 383, Unit-33, Jharpada, Backside SBI
110 Plot 146/1635, Chintamaneswar Area, Canal Road
111 Plot No. 161, Jagamara 1 Reliance Infratel Ltd. IRC Village, Plot No. N3/406 2 Niladri Vihar, Plot No. 321/5907 3 Sainik School, Plot No. 215/365 4 Plot No. 22, Jayadev Vihar 5 Jayadev Vihar, Plot No. 281/2311 6 VSS Nagar, Plot No. CM1 7 Jagamara, Plot No. 330 8 Palasuni, Plot No. 3450 9 Saheed Nagar, Plot No. 86(A) 10 Kalinga Automobile, Plot No. 251 11 IDCO Janapath, FD IDCO 12 IMFA, Plot No. 120/1968 13 Okilbag, Plot No. 702 14 Dumduma Village, Plot No. 696(P)
15 Utkal Builder, Plot No. 584 16 Ekamra Hotel Plot No. 59 17 Bhoumya Nagar, Unit-4, plot -6 18 Jharpada, plot 706/2556, 19 Malisahi, plot-169 20 Magnum Polymer, plot No. 132 (A)
21 Hod Building, Unit-5, Govt.
22 Nayapalli, Plot No. 1764 23 BJB Nagar, Plot No. 261(B) 24 Ashok Nagar Plot No. 32 25 NICCO Park, Khata-852
114 / 257 AUDIT REPORT 25-06-2017
26 Banivihar Campus, Plot 7 A 27 Satya Nagar, Plot No. 394/1 28 Seth Arnold school, Kalinga Vihar 29 Taru Aptt., Plot No.724, Tankapani Road
30 Behind keshari Talkies, Plot No. 2920(Ward-8)
31 Ortel Communication, Plot 1 32 Club town, Damana 33 Gadagopinath prasad, plot No. 776/1911
34 Harapriya Aptt., Old Town, Vivekananda Marg
35 Brahmeswarpatna, plot 1308(P) 36 Kaling Nagar, Plot -876(P) 37 PC Plaza, 38 Girner Palace, plot -243 39 Subhadra Enclave, Economic Building
40 Samantarapur, Jalaram Saw mill 41 Bhoi Nagar, unit-9 42 Acharya Vihar Plot No. 344, Ward No.13
43 Chilika House, Plot No. 730(P) 44 Bapuji Nagar-29(A), Plot No. 2194 45 Gangotri VIP Enclave, Secretary, Plot No. 329/2003, 329/2004
46 Nageswar Tani, Plot No.2132/5131(A)
47 Baramunda Village, Plot No. 605/2740, 605/2741
48 Chakeisihani, Plot -4770 49 Laxmisagar, Plot -736(P) 50 Palaspalli, Plot No. 1567 51 Bargarh, Plot No. 2673 & 2674 52 Badheibanka, Old Town, Brahmana Niyog Samiti
53 Dumaduma, Khata No. L-1129 PH-2
54 Dinalipi Plot A 55/1, Surya Media 55 Saheed Nagar, Plot 86(A) 56 Indradhanu Market, Plot 3/406 57 Gouri Nagar, Plot 271(P)
115 / 257 AUDIT REPORT 25-06-2017
58 Kanan Vihar, Plot 504(P) 59 KIIT - 2, Plot 380/2117 60 Mancheswar Rail Vihar, Plot -4704/5004
61 KIIT University Hostel Campus, 62 CRP Square, plot No. 1294 63 Bhimatangi Plot No -HIG 11/39 64 Governor House Chhaka, Plot 80 65 Naharkanta, Plot 489(P) 66 Falcon House, Plot 1384/1721 67 Sailashree Vihar, Plot GA 25(P) 68 Sastri Nagar, Plot 634/635 69 Shree Vihar, Plot 459(P) 70 Jagannath Nagar, Plot 1544/2789 71 Soubhagya Nagar, Plot 1555, 3939,1184/3941 & 11 83/3930
72 Gadakana Plot 4593 (Part-3) 73 Jagamohana Nagar, Plot 1080/2749
74 Goutam Nagar, Plot 362/3850 75 Ganganagara, Plot No. 544/26, 76 Dumduma PH-4, 77 Rasulgarh Plot 80,81,85 & 97 78 Rajendra Vihar Plot F-48/2 79 Laxmisagar, Trinath Mandir, Plot 1025/1
80 IDCO Fortune Tower, MD DCO 81 Sasana Padia old Town Plot No. 1432(A)
82 CBI Colony, Rajendra Vihar 83 Baramunda Plot 246/26 84 Nayapalli, Plot 2271 85 Sailashree Vihar to Saraswati Sishu Vidya Mandir
Patrapada,Aiginia,plot no.553 1 M/S Dishnet Wireless Ltd.(Aircel ) Plot No. 417, Paikanagar, Delta Square, Bhubaneswar
2 Plot No. 777, Near Bindusagar Basudev Marg
1 Idea Cellular Infrastructure Services Ltd. Plot No. 971/1415, Ashok Nagar
2 Plot No. B-10, 250 & 251, Mouza-Kalinga Automobile
116 / 257 AUDIT REPORT 25-06-2017
3 Plot No. 62 & 63, Ganganagar, Unit-IV
4 Plot No. 388 & 388/885, Unit-6, Kalakendra
5 Plot No. 1415, Unit-22, L-Bapujinagar
6 Plot No. 821/819, Rajendar Vihar, Unit-22
7 Plot No. 456/2413, Sree Vihar, C.S. Pur
8 Plot No. 3003/5120, Mouza-Nageswara, Lewis Road
9 Plot No. 252, Baramunda 10 Plot No. 407/2019, Old Town, 11 Plot No. 649, Chintamaneswara 12 Plot No. 458, Nayapalli 13 Plot No. 1089, Jagamara 14 Plot No. CM-17, Gadakana, VSS Nagar
15 Plot No. 22/324, Acharya Vihar, 16 Plot No. 387, Lewis Road 17 Plot No. VIP-113, Drawing No. 1092, Nayapalli
18 Plot No. 327/107, Chandrasekharpur
19 Plot No. 437/1859, Patia Idea Office
20 Plot No. A/62, Saheed Nagar, 21 Plot No. 1066 & 1067, PH Division, Kharavela Nagar, Keshari Talkies
22 Plot No. 15/2646, Mouza-Dumduma
23 Plot No. 78, Bomikhal, Rasulgarh. 24 Plot No. 760, Pahala 25 Plot no.698,Nayapalli 26 Plot no.6/474,Jayadev Vihar 27 Plot no.760,Khata no.720/63,Naharkanta. 1 M/S Vodaphone Essar spacetel Ltd Plot No. 1149/2977 & 1147/2980, Khata No. 1057/796, Gobinda Prasad, Bomikhal
2 Plot No. 1407, Khata No. 573, Mouza-Nakhra
117 / 257 AUDIT REPORT 25-06-2017
3 Plot No. 18/2794/3129, Khata No. 432/1315, Dumduma
4 Plot No. N(P), Khat No. 612, Realating to IDCO, Plot No. E/52, Bhubaneswar
5 Plot No. 329/2003/329/2004, Khata No. 262 & 287, Mouza-Town Kanchanjanga, C.S.Pur
6 Plot No. 662, GA Plot-10, Khata - 419/24, Mouza-Satya Nagar, Khharavelanagar
7 Plot No. 2512/7114, Khata 1030/1399, Pandara, BRM Institute
8 Plot No. 831/3820, Sumpur, SUM Hospital
9 Plot No. 132, Sabak, Bhoumya Nagar, Satyaseva Ashram
10 Plot No. 10, 250 & 251, Khata No. 365/15, Unit-1, surya Nagar
11 Plot No. 817, 818 & 819, 881, Bhimpur, Bhubaneswar
12 Plot No. 62, Khata No. 544/26, Unit-22, Bhimpur
13 Plot No. 622/2268, Unit-37, Gadagopinathprasad
14 Plot No. 505/3919 & 3739/3918, Gunjan Palace, Unit-32
15 Plot No. 96/1610/2019, Unit-31, Laxmi Sagar, Sarala Nagar
16 Plot No. 1635, Kharakhia, Unit-27 17 Plot No. 779/779, Madhusudan Nagar, Parthasarathi Complex
18 Plot No. 138, GA Plot No G/44, Saheed Nagar, Unit-11
19 Plot No. 572/1047, BJB Nagar, Unit-29, Ratan Plaza
20 Plot No. 408/2190, Unit-11, Saheed Nagar
21 Plot No. 1714(Hall), Corresponding to GA Plot No. 582, Saheed nagar, Unit-11
118 / 257 AUDIT REPORT 25-06-2017
22 Plot No. 8272/4967, Gadakana, VSS Nagar
23 Plot No. 17 & 18, 8(37), Unit-9, Bhoi Nagar, acharya Viharr
24 Plot No. 234/3397, Jayadev Vihar 25 Plot No. N6/456, Unit-16, Jayadev Vihar, Crown Hotel
26 Plot No. 357/3175/38, Unit-20, Jagamara, Dharam Vihar
27 Plot No. 695, Sub Plot No. H-11/1, Dumduma, Panchsekhar Nagar
28 Plot No. 27/29, Laxmi Vihar, 29 Plot No. 325/1860/6116, C.S. Pur, Unit-41, BDA Colony
30 Plot No. 427/3406 & GA Drawing plot, Nayapalli SBG Vidyamandir
31 Plot No. 8/66, Jokalandi, Jagannath Vihar
32 Plot No. 310/743, Unit-18, Paikanagar, Vivekananda Hospital
33 Plot No. N3/3, IRC Village, Jayadev Vihar-15
34 Plot No. 396/1845, Unit-36, Rajarani, Garat Chown
35 Plot No-78, Rasulgarh 36 Plot No. 971/1415, Unit-2, Ashok Nagar
37 Nilachakra Aptt., 38 Plot No. 353, Jayadev Vihar, Nayapalli
39 Plot No. 1594/3122, Unit-16, Jayadev Vihar, USTI Hospital
40 Plot No. 24/2993, Unit-41, C.S. Pur, KIIT
41 Plot No. 1658, Samantarapur, Jajati Nagar
42 Plot No. 107, Ganga Nagar 43 Plot No. 1535, Unit-3, Kharavela Nagar, Keshari Complex
44 Plot No. 1513/3612, House No. LB-250, LIOD Catagory
119 / 257 AUDIT REPORT 25-06-2017
45 Plot No. 281/3833, Unit-16, Jayadev Vihar
46 Plot No. 1364, Unit-11, Saheed Nagar
47 Plot No. 310, Khata No. 203, Satya Nagar, Punjabi Colony
48 Plot No. 453/421, IRC Village 49 Plot No. 1408, Baramunda Agro Forestry
50 Plot No. 481/5, Kharavela Nagar, Unit-3
51 Plot No. 462, Unit-28, Goutam Nagar, Lewis Road
52 Plot No. 258, Khata No. 1723, Bapuji Nagar
53 Plot No. 4700, Mouza-Gadakana, Adimata Colony
54 Plot No. 98, Behind BSNL Exchange, C.S. Pur
55 Plot No. 454/2935, Patia, Nandankanan Road.
56 Prasar Bharti, C.S. Pur, Bhubaneswar
57 Plot No. 42, Jadupur, 58 Plot No. 325, Chandrasekharpur 59 Plot No. 73/3006, Mahatpal Road 60 Plot No. 791/2968, Mouza-Kapilprasad, Sunderpada
61 Plot No. 670, Banguari, Bhubaneswar
62 Plot No. 3175, Khata No. 209, Gadakana, Chakeisihai
63 Plot No. 891, Khata No. 164, ghatikia
64 Plot No. 503, Khata No. 300, Naharkanta
65 Plot No. 3494 & 3495, Pandara 66 Plot No. 286, BUD Plot No.1, Khata No. 312, Kalarahanga Patia
67 Plot No. 4, Unit -3, Kharvelanagar, New Capital
68 Plot No. 392, Satya Nagar 69 Plot No. 127/128, Kharvela Nagar, PH Division
120 / 257 AUDIT REPORT 25-06-2017
70 Plot No. 406/40, Madhusudan Nagar, Acharya Vihar
71 Plot No. 1080/2749, Sabaka Plot No. 98 , Jagamohan Nagar, Jagamara
72 Plot No. 1795/1796, IRC Village, Nayapalli, Hotel Richi Regency
73 Plot No. 241/C, HIG Duplex Baramunda, Duplex-3
74 Plot No. 2282/2984, Mouza-Old Station Bazaar, CTC Road
75 Plot No. 388 & 388/885, Unit-6, Ganga Nagar, Near Bhubaneswar Club
76 Plot No. 606, HAL Plot 952, Nayapalli, Behera Sahi
77 Plot No. 1898/3679, Nayapalli, Kalvik Builder
78 Plot No. 4593, Hal Plot No. 694, Gadakana
79 Plot No. 1137, Correspondence to BDA Plot No. 1/84, Kapila Prasad BDA Colony
80 Plot No. 399/1358, Gopabandhu Nagar, Unit-8
1 Bharti Infratel Ltd. (Airtel) Pahala, Plot No. 527
2 Plot No. 527 Khata No. 230/11, Aiginia
3 Plot No. 333, Khata No. 474/609, Patia
4 Plot 1372/3661, Khata No.994/485, G. Nagar
5 Plot No. 108, Khata No. 473, Surya Nagar
6 Plot No. 266/4, Khata No. 565/261, Laxmisagar
7 Plot No. 1811/2313, Khata No. 544/52, Bhimpur
8 P-325/1863/6115, Chandrasekar Pur
9 Plot No. 264, 265, Khata No. 407/446, Init-12, Bomikhal
121 / 257 AUDIT REPORT 25-06-2017
10 Plot No. 105, Khata No. 179, Aiginia
11 Plot No. 42/1492, Khata No. 409/226, M.S. Nagar
12 Plot No. 6/1939/4670, Khata No. 611/1273, Unit-41, C.S. Pur
13 Plot No. 569(P), Khata No. 474/609, Patia, Kanan Vihar
14 Plot No. 465/2202, Khata No. 432/1058, Dumduma
15 Plot No. 3494 and 3495, Khata No. 103, New Capital, Palasuni, Pandara
16 Plot No. 1105/1880, Khata No. 604/247, Chilipokhari
17 Plot No. 772, 773, 1284, Khata No. 605, Laxmi Sagar
18 Kapila Prasad Airfield, Sunderpada
19 Pokhariput 20 Plot No. 47/683/714, Khata No. 344/36, Basuaghai, Brahmeswarpatna
21 8,A,19, Saheed Nagar, Plot No. 95/918
22 Plot No. 88, Khata No. 287, Haridaspur, Naharkanta
23 Plot No. 127, Khata No. 87, Saheed Nagar
24 Plot No. A-32, Unit-IV, BBSR, 25 Plot No. 110, Jayadev Vihar 26 Gunjan Palace Welfare Society 27 Plot No. A-54/1, 55/1, Paika Nagar, Nayapalli
28 Plot No. 3D, OBCC, Nayapalli 29 Toshali Aptt. Owners Association, satya Nagar
30 Plot No. 766, Khata No. 323, Dumduma
31 Plot No. 264/5165, C.S.Pur 32 Plot No. 1148/1729/2656 33 Plot No. 2438, Khata No. 1757, Laxmisagar
122 / 257 AUDIT REPORT 25-06-2017
34 Plot No. 2924/4778, Khata No. 1561, Suranga Builders
35 Plot No. 888/1692, Madhusudan Nagar
36 Plot No. M182, Khata -584, Madhusudan Naga
37 Plot No. 26 & 92, Khata No. 542, Kapilaprasad
38 Plot No. 60/61, Khata No. 189, Nayapalli
39 Plot No. 251, Khata No. 365/15, Bapuji Nagar
40 Plot no. A-103, 104 & 104/1, Nayapalli
41 Plot No. 329/2005, Khata No. 184, Kanchanjanga VIP Enclave
42 Ganganagar Square, Bhimpur 43 Plot No. 881, Khata No. 586, Mouza Unit-22, Bhimpur
44 Plot No. N-3/3, Khata No. 663, Jayadev Vihar
45 Plot No. 524-D3204, Saheed Nagar
46 Plot No. 971/1415, Khata No. 6, ashok Nagar
47 Plot No. 547, Khata No. 248, Bapuji Nagar
48 HIG No.-103B, Baramunda Housing BDA
49 Plot No. 4401/681, Unit-15, Haragada
50 Hotel Crown, Nayapalli, Bhubaneswar.
51 Plot No. 1712/1744, Khata No. 289/7, Bhoi Nagar
52 Plot No. 621/2008, Bada Gopinathprasad
53 Plot No. 318, Khata No. 493, Patia, C.S. Pur
54 Plot No. 396/1845/2234, Unit-36, Rajarani
55 Plot No. S5/313, 1427 BDA, C.S.Pur
123 / 257 AUDIT REPORT 25-06-2017
56 Plot No. 47/4262, Khata No. 611/1028, Unit - 41, Patia
57 Polt No. 1703/1865, Khata No. 347, Unit-11, Shree Vihar Colony
58 Plot No. A/M, 34, Dno. 670, Gadakana
59 HNLB-90, D. No.B/96, Nayapalli 60 Plot No. 8/66, 276/808, Khata No. 16/55, Jokalandy
61 Plot No. 548/1532, Khata No. 289/107, Unit-9
62 Plot No. 357/2932, Khata No. 1133/165, Tamando
63 Plot No. 467/5880, Khata No. 611/1758, Unit-41
64 Plot No. 1589/4360, Unit-16, Jayadev Vihar
65 Plot No. 1448/1490, Khata No. 234/13, Ashok Nagar, Unit-2, Rajmahal Square
66 Plot No. 1155/3939, Unit-19, Baramunda
67 Plot No. 172/460, Khata No. 90/21, Unit-15, Samantarapur
68 Plot No. 156/324 & 1896, BDA, C.S. Pur
69 Plot No. 107, Khata No. 111/28, Ganganagar
70 Plot No. 2655/4214, Khata No. 1593/325, Laxmisagar
71 Plot No. 1442, Khata No. 970, Mouza -saheed nagar
72 Plot No. 433/2156, Khata No. 493/137, Patia, Bhubaneswar
73 Plot No. 195/694, Khat No. 184/80, Unit-18
74 Plot No. 222, Khata No. 611/75, Damana
75 Plot No. 545/1707, Khata No. 604/436, Rajarani-Unit-36, Gouri Nagar,
76 Plot No. 1306/2510, Khata No. 707/62, Bhimpur
77 AT-1936, Chintamaneswar, Buddheswari
124 / 257 AUDIT REPORT 25-06-2017
78 Plot No. 229/4081, Khat aNo. 813/1324, Baramunda, Khandagiri
79 Plot No. 5, Khata No. 143, Unit-32, Gadagopinath, Rasulgarh
80 Plot No. 1908/2843, Khata No. 280, Nayapalli, Nilakantha Nagar
81 Plot No. 353/59, GIET Square 82 Plot No.-1380/13/3569, Khata No. 1426/48, Jayadev Vihar, Nayapalli
83 Kalpataru Medicine Store, Bindusagar, Tel No. 0674-2431391, Mo-9338227041
84 Plot No. 309/2659, Khata No. 611/2045, C.S. Pur, Niladri Vihar, Unit-14,
85 Plot No. 385/2521/3983, Khata No. 474/2329, Patia
1 M/S ATC Telecom Corporation Pvt. Ltd Bhimpur, Plot No. 1939
2 Aiginia, Plot 527 3 Bayababa Matha, Plot No. 548/1532 4 BJB Nagar, Plot No.1153/1674 5 Goutam Nagar, Plot No. 2772 6 Baramunda, Plot 867/3942 7 Tankapani Rd., Plot No 12 8 Baramunda, Plot 1226/2435 9 Old Town, Plot No. 693 10 Kalinga Vihar, HIG-89 11 Jagamara, 1961/2925 12 Patia, 840 13 Saheed Nagar, 163/8 14 Khandagiri, 1167 15 CS Pur, 247(P) 16 Rangamatia, Plot No. 3640 17 Laxmisagar, Plot No. 1176 18 KIMS Hospital, Plot No. 320/4951 19 Patharagadia, Plot No. 582/1541 20 Keshari Nagar, Plot No. T-1 21 Sastri Nagar, Plot No. 246C 22 Kalinga Nagar, Plot No. K2-178 23 Dumuduma, Plot No. 280 24 KIIT Campus, Plot No. 20(P)
125 / 257 AUDIT REPORT 25-06-2017
25 Saheed Nagar, Plot 481 26 Jadupur, Plot No. 3/406 27 Ghatikia, K-8/688 28 Gobinda Prasad, Plot No.42 29 Badagada, Plot No. 3660 30 Jagamara, Plot No. 1475 31 Rudrapur, Plot No. 664 32 CS Pur, Plot No.4/4197 33 Jayadurga Nagar, Plot No. 991/1916
34 Beherasahi Nayapalli, Plot No. 937
35 Bhaktamadhu Nagar, Plot 1935 36 Jayadev Vihar, Plot No. 1505 37 CS Pur, Plot No. 635/4868 1 ATC India Tower Coroporation Pvt. Ltd. Chandaka Industrial Estate
2 VIP Nagar, Plot No.162, Mouza Nayapalli
3 Paika Nagar 4 Hanspal, Naharkanta 5 Maitri Vihar 6 Gadakana 7 Mahavir Nagar 8 CS Pur 9 Sailashree Vihar 10 VSS Nagar 11 Madhusudan Nagar 12 Badagada Brit Colony 13 Pandara 14 Jharpada 15 Jadupur 16 Kalarahanga 17 Laxmisagar 18 Naharkanta 19 Saheed Nagar 20 Patia 21 Jagannath Vihar, Rasulgarh 22 Samantarapura 23 Laxmisagar, BDA Colony
24 Sampur 25 Unit-4, MLA Colony 26 Budhha Nagar
126 / 257 AUDIT REPORT 25-06-2017
27 Ashok Nagar 28 CS Pur, Sec-7 29 Jayadev Vihar 30 Gadakana, Plot No.1722 & 1724 31 Bapuji Nagar 32 Goutam Nagar 33 Khandagiri 34 Maitri Vihar 35 Pandara, Plot No.3493 36 Patia, Plot No.940 37 Nayapalli, Plot-698 38 Badagada, B-6, Plot-2553 39 Patia, Plot b/30 40 Patia, Plot No. 320 41 Bhimatangi, LB-188 42 Plot No-16/5, Hotel Upasana, CTC Road
43 Plot No-354/2858, Patia 44 Plot No.4751, (P-Revenue Plot), Gadakana
45 Plot No.371, CS Pur The objection memo issued in this respect was not complied during the exit conference.Due to non-collection of the installation and renewal charges,the corporation sustained a loss of Rs.371200.00 which needs recovery from the following persons who did not take any step for recovery of the charges -
1. Sri Alok Kumar Kar, Addl. Commissioner Rs.123733.00
2 .Mahammed Ishaque,Asst.Commissioner Rs.123733.00
3.Sri Kunjabihari Kar, Jr. Asst. Rs.123734.00
Responsible Person for this paragraph
Slno Name Designation Adress Amount(In Rs:) 1 Alok Kumar Kar Additional Commissioner BMC, Bhubaneswar 123733.00 2 Md. Ishaque Asst.Commissioner Retd. 123733.00 OAS,BMC,Bhubaneswar. 3 Sri Kunja bihari kar Jr. Asst. B.M.C 123734.00
13.10 -
NON PRODUCTION OF RECORDS (OSP page 313)
In spite of audit objection memo no 118/22.11.16 ,131/17.1.17 & several verbal request local authority has not produced all the receipts collections relating to kalyanamandaps within BMC area during 2015-2016.A sum of Rs 63,34,158.00 received from different Kalyanamandaps for the year 2015-16. But connected records and registers are not produced before audit for verification .Since the Audit team remains present throughout the year in the said institution the practice of producing the records to next Audit should not be encouraged. Hence till the production of all the relating records and registers the entire amount is held under objection
127 / 257 AUDIT REPORT 25-06-2017
PARA: 14 AUDIT OF EXPENDITURE
14.1 -
It is not possible for audit to provide the sanctioned strength and men in position in difference posts because the local authority did not produce the information despite issue of objection memos vide POM No-120/06.12.2016- OSP No-292 and POM No-157/03.03.17 OSP No-373.
The local authority is advised to maintain such an important register to verify the men working at present position and the post sanctioned for the posts, otherwise there is every possibility of wastage of money and man power.
14.2 -
Irregular & excess payment made towards purchase of stationery articles:
POM 200 to 201
On scrutiny of following paid vouchers, it was noticed that through the stock materials were received once payment for the same was made twice on two different occasions resulting in excess payment of ?2, 24,847.00 as per the details furnished below.
First payment Second Payment Reference to File No-XXXIV-(Store General)-10/15 Reference to File No-XXXIV-(Store General)-10/15 Voucher No-545/09.07.15 Voucher No-1092/09.10.15 Amount passed for Payment-2,24,847.00 Amount passed for Payment-2,24,847.00 Amount of payment-2,20,350.00 Amount of payment-2,24,847.00 Amount deducted towards TDS: ?4,497 Amount deducted towards TDS: Nil Order No-8037dtd 31.03.15 Order No-8037dtd 31.03.15 Invoice No-43 dtd 06.04.15 Invoice No-43 dtd 06.04.15 Name of Supplier-Pooja Enterprisers, Plot No-2112/Baragada Village, Name of Supplier- Pooja Enterprisers, Plot No-2112/Baragada Village, Bhubaneswar Bhubaneswar Tin No-21222600011 Tin No-21222600011 CST No-21222600011 CST No-21222600011 Details of page reference of stock entries made as per certificate Details of page reference of stock entries made as per certificate furnished on body of vouchers-4,41, 71,76,81,121,131, 141,151,161 furnished on body of vouchers-4,41, 71,76,81,121,131, 141,151,161 Computer & accessories 2012-13 onwards/Page-48 Computer & accessories 2012-13 onwards/Page-48 Verifying Officer-Ditirani Sahoo, OAS, Dy Commissioner (Officer in Verifying Officer-Bhaktabandhu Maharik, OAS, Assistant Commissioner Charge) (Officer in Charge) Auditor In charge: Ashok Kumar Manik Auditor In charge: Ashok Kumar Manik
The fact was established on production of concerned stock register & in response to POM issued on this score ?2,24,847.00 was recovered from the payee vide MR No-84239 dated 13.10.16 .Necessary credit was verified in respective book of accounts. (DCR Page no no 73 dt 13.10.2016 &cashiers cash book page no 142 dt 13.10.2016) Recurrence of such mistakes may be guarded against in future. The amount of Rs. 224847.00 has been credited in account No. 911020002978988 on 14.10.2016. Hence the para is dropped.
14.3 -
1.Production of relevant files and connected stock :_ (Smart city Programme)
(POM Page 217 to 218)
128 / 257 AUDIT REPORT 25-06-2017
Relevant files and connected stock registers in support of the following payments relating to Smart city were sought for necessary scrutiny in audit .
Paid voucher No. & Date of payment Amount paid Purpose of payment Vr. No.3/31.10.2015,(Sub-voucher No.3) Rs.600/ Paid to Devi Printers towards printing of flex banner. Vr. No.11/09.11..2015, Rs.4,36,000/- Paid to Devi Printers towards printing of ballot papers for Smart solution. Vr. No.13/13.11..2015, Rs.4,42,337/ Paid to Swadhin Das, Co-ordinator, Maxim-XIMB towards distribution of prize money under the citizen connect programme. Vr. No.15/15.12..2015, Rs4,41,000/- Paid to Devi Printers towards printing of ballot papers for Smart solution. Rs.1,02,480/- Paid to Devi Printers towards flex printing and monitoring charges. Vr. No.18/03.02.2016, Rs.1,39,100/- Paid to Infocity towards purchase of one I-phone Vr. No.19/18.02.2016, Rs.3,15,000/- Paid to Devi Printers towards printing of ballot papers for Smart solution. Vr. No.20/01.03.2016 Rs2,50,,02,400/- Paid to SPVBSCL Ministry of Corporate affairs New Delhi towards incorporation fee. Vr. No.24/31.03..2016 Rs.58,144/- Paid to Reach Out consultancy towards service charges for face-book campaign-SMART City. Vr. No.25/31.03..2016 38109/- Paid to Puja Enterprisers towards supply of stationary articles Vr. No.26/31.03..2016 4324/- Paid to Puja Enterprisers towards supply of stationary articles Vr. No.27/31.03.2016 Rs33,380/- Paid to Bikash Tent House for decoration and supply of tables & chairsetc Vr. No.28/31.03..2016 Rs.4,32,639/- Payment made to Additional Resource persons for a period of three months for Smart City project and social media campaign. Vr. No.29/31.03..2016 Rs.5,09,887/- Paid to 4S interior towards office furniture Total Rs 2,79,55,400.00 In response to the POM issued on this score, the local authority did not furnish any reply nor the same was returned with compliance . In the Exit conference the local Authority wants to produce the same to next audit for check. Since the Audit team remains present through out the year the practice of producing the file to the next Audit should not be encouraged. Hence Rs 2,79,55,400.00 is kept under audit objection .
14.4 -
ABC Programme:-
As against the total transfer of Rs.27,00,000.00 from BMC Fund to SDVO,Bhubaneswar ,the cash book maintained by the Nodal Officer, ABC Programme reveals a total receipt of RS.16,50,000.00 causing a difference of Rs.10,50,000.00 as per the details furnished below.
Voucher no.date of Payment shownin in Date of credit shown Amount shown as Total Difference Payment Accountant cash in cash book receipt book maintained by the Nodal Officer 277/25.05.2015 3,00,000.00 27.04.2015 1,00,000.00 735/12.08.2015 12,00,000.00 05.06.2015 2,00,000.00 2233/15.03.2016 12,00,000.00 14.07.2015 2,00,000.00 Total 27,00,000.00 30.08.2015 2,00,000.00 19.09.2015 1,00,000.00 16.10.2015 1,00,000.00 23.11.2015 2,00,000.00 17.12.2015 1,00,000.00 09.02.2016 1,50,000.00 25.02.2016 1,50,000.00 31.03.2016 1,50,000.00 Total 16,50,000.00 10,50,000.0 On further verification,it was seen that Rs.2700000.00 was credited to the cash book maintained by the SDVO as well in the bank account as per the following details -
Date Amount
129 / 257 AUDIT REPORT 25-06-2017
03.06.15 300000.00
14.08.15 1200000.00
31.03.16 1200000.00
Total 2700000.00
Details of credit into A/c no. 10977507447,SBI,main branch,BBSR
Date Amount
05.06.15 300000.00
18.08.15 1200000.00
31.03.16 1200000.00
Total 2700000.00
On requirement for expenditure,the Nodal Officer received Rs.1650000.00 from the SDVO.The rest amount of Rs.1050000.00 is with the SDVO for further expenditure.Hence, the para is dropped.
14.5 -
Authority & Attendance sheet of the participants :- (smart city cash book)
POM 218to 219
Authority & Attendance sheet of the participants who took part in various activities were sought for scrutiny in audit.
Paid voucher No. & Date of payment Amount paid Purpose of payment Vr. No.3/31.10.2015 7,060/- Paid to Trupti Ganguram towards 130 nos. of Tiffin’s packet & 35 nos. of water bottles. Vr. No.5/31.10.2015 19,976/- Paid to Keyar’s Food towards supply of100 nos. of lunch packets. Vr. No.9/05.11.2015 1,55,892/- Paid to Empires towards cost of 620nos of buffet Hi-Tea Vr. No.13/13.11.2015 6,270/- Paid towards Key rings/ Chocolate/ Note pad/Pen etc. Vr. No.27/13.11.2015( Sub-Voucher No. 2) 1,920/- Paid to Sree Krishna Ganguramtowards 80 nos tifin packets Vr. No.27/13.11.2015( Sub-Voucher No. 3) 2,800/- Paid tovenus bakery towards 70 nos of tiffin packets Vr. No.27/13.11.2015( Sub-Voucher No. 4) 960/- Paid tovenus bakery towards 48 nos of tiffin packets Vr. No.27/13.11.2015( Sub-Voucher No. 5) 1,000/- Paid tovenus bakery towards 20 nos of tiffin packets Vr. No.27/13.11.2015 Sub-Voucher 2,835/- Paid to Ramesh Tea shop towards Tea, coffee/ Biscuits & water bottle No.15/31.03.2016 etc. Sub-Vr. No.16/31.03.2016 3,660/- Paid to Ramesh Tea shop towards Tea, coffee/ Biscuits & water bottle etc. Sub-Vr. No.17/31.03.2016 12,240/- Paid to Ramesh Tea shop towards Tea, coffee/ Biscuits & water bottleet TOTAL 2,14,613/- In response to POM issued on this score neither any attendance sheet not the authority in support of such expenditure was made available for check. The local Authority wants to produce this to next audit for check. Since the Audit team remains present in the said institution through Audit the year this practice of producing file to the next Audit should not be encouraged. Till Then ?2,14,613.00 is kept under audit objection.
14.6 -
Production of legible voucher:-
POM Page 219
130 / 257 AUDIT REPORT 25-06-2017
Smart city cash book
Reference Vr. No.27/13.11.2015( Sub-Voucher No.14)
The aforesaid paid voucher reveals a payment of Rs.960.00 which is quite illegible. A legible voucher was sought for scrutiny in audit In response to the POM issued on this score neither any legible voucher was produced nor reply was furnished to justify the payment. . The local Authority wants to produce this to next audit for check. Since the Audit team remains present in the said institution through Audit the year this practice of producing file to the next Audit should not be encouraged.. Till Then ? 960.00 is kept under audit objection.
14.7 -
Excess Payment made towards payment of TA to Mr Martin Scherfler
POM Page-220
On scrutiny of Voucher No-23/31.03.2016 sub voucher No-2 of Smart City cash Book it was noticed that Rs. 25419/- was paid towards travelling expenses to Mr Martin Scherfler which includes payment of GST charges of ?600/- along with passanger service fee, user development fee & Govt service tax etc amounting 1,861/- paid to Sky king. The aforesaid payment includes air charges of 22,958/-.
As per Finance Deptt. Office Memorandum No. GS-II-27/2003 -28783 Dt.02.07.2003, had the tickets been purchased through OTDC a discount of 2% could have been availed. Reasons for non-adherence to such Govt. Guide lines was sought for through POM. But no reply was furnished by the local authority . The POM was also not returned with compliance. As such, 1059. 00 (2% of air fare 459+600 as booking charges) is considered in admissible in audit which need recovery from Sri Srimanta Mishra, Dy Commissioner & Sri Alok Kumar Kar, Additional Commissioner, BMC who is considered responsible for such loss.
In compliance the Local Authority replied that due to urgency there as no scope to purchase ticket from OTDC. There is no provision of discount of 2% for purchasing of air ticket in OT DC. More over the out side agency is charging Rs. 300.00 as service charge whereas the service charge of OTDC is Rs. 350.00 Further OTDC dies not provides service in the night for purchasing ticket on urgency. The compliance is convincing, hence the para is dropped. However it is observed that the officials whose grade pay is less than Rs. 8400.00 availed air journey instead of 2nd AC train (officials with grade pay less than Rs. 8400.00 and more than Rs. 5400.00 are eligible for 2nd AC train fare). This practice should be discouraged.
14.8 -
Payment of Air fare to Sri Srimanta Mishra,Deputy Commissioner, for hisjourney from Bhubaneswar to New Delhi & back.
Referance Vr.No.22/30.03.2016 item No.3. (Smart City Cash book)
(POM 218to 219 )
Following payment was made to Sri Srimanta Mishra,Deputy Commissioner, for his journey from Bhubaneswar to New Delhi & back.
To & fro fare charges... Rs.18,044/- payment made towards booking charges to Sky King... Rs.600/-
Total ... Rs.18,644/-
As per Finance Deptt. Office Memorandum No. GS-II-27/2003 -28783 Dt.02.07.2003, had the tickets been purchased through OTDC a discount of 2% could have been availed. Reasons for non-adherence to such Govt. Guide lines was sought for through POM. But no reply was furnished by the local authority . The POM was also not returned with compliance. As such, ?961. 00 (2% of air fare 361+600 as booking charges) is considered in admissible in audit which need recovery from Sri Srimanta Mishra, Dy Commissioner who is considered responsible for such loss.
131 / 257 AUDIT REPORT 25-06-2017
In compliance the Local Authority replied that due to urgency there as no scope to purchase ticket from OTDC. There is no provision of discount of 2% for purchasing of air ticket in OT DC. More over the out side agency is charging Rs. 300.00 as service charge whereas the service charge of OTDC is Rs. 350.00 Further OTDC dies not provides service in the night for purchasing ticket on urgency. The compliance is convincing, hence the para is dropped. However it is observed that the officials whose grade pay is less than Rs. 8400.00 availed air journey instead of 2nd AC train (officials with grade pay less than Rs. 8400.00 and more than Rs. 5400.00 are eligible for 2nd AC train fare). This practice should be discouraged.
14.9 -
Excess payment through voucher:- ;
Referance Vr.No.22/30.03.2016 item No.4. (Smart City Cash book)
(POM page 220 )
Rs.2700/-was shown as paid to Sri Srimanta Mishra,Deputy Commissioner, in support of which expenditure details worth ofRs.2500/-(Rs.2000/- towards hire charges of Taxi & a receipt in support of payment of room rent from 14/12/2015 to 15.12.2015 are available. As such, there is an excess payment of Rs.200/- . The fact was enquired through POM but neither any reply was furnished nor the POM was returned with compliance. Hence ?200 need recovery from Sri Srimanta Mishra, DC Project.
Responsible Person for this paragraph
Slno Name Designation Adress Amount(In Rs:) 1 SRIMANTA MISHRA Dy Commissioner, BMC BMC, Bhubaneswar 200.00
14.10 -
Voucher wanting
Referance:- Vr.No.23/31.03.2016 Sub-Voucher No.2. (Smart City Cash Book)
The aforesaid voucher consists of two sub vouchers as discussed below:-
Sub-voucher-1 payment of air-fare to Mr. Nitin Chirian for his journey from Bhubaneswar to Chennai via- Visakhapatnam on 17.11.2015 for which Rs.15,061/- was paid to INDIGO Airlines towards Air-fare and other allied expense which includes air- fare of Rs13868.00 . In addition to the aforesaid expenditure of Rs.15, 061 Rs.300/= was paid to sky king towards professional (Booking) Charges. As discussed earlier, had the tickets been purchased through OTDC , a discount of 2% would have been availed. Reasons for non-adherence to such Govt. Guide lines was sought for through POM. But neither any reply was furnished nor the memo was returned with compliance. Hence 577 (2% of air fare 277+Booking Charges 300) paid to the payee is considered irregular & inadmissible in audit which needs recovery from the following persons :
1- Alok Kumar Kar, Additional commissioner
2-Sri Srimant Mishra, Dy Commissioner
In compliance the Local Authority replied that due to urgency there as no scope to purchase ticket from OTDC. There is no provision of discount of 2% for purchasing of air ticket in OT DC. More over the out side agency is charging Rs. 300.00 as service charge whereas the service charge of OTDC is Rs. 350.00 Further OTDC dies not provides service in the night for purchasing ticket on urgency. The compliance is convincing, hence the para is dropped. However it is observed that the officials whose grade pay is less than Rs. 8400.00 availed air journey instead of 2nd AC train (officials with grade pay less than Rs. 8400.00 and more than Rs. 5400.00 are eligible for 2nd AC train fare). This practice should be discouraged.
132 / 257 AUDIT REPORT 25-06-2017
14.11 -
1.Production of details regarding actual pay & Grade Pay of officers performing tour:- (smart City Cash Book) ( POM Page 221 )
On scrutiny of the following cash paid vouchers ,it was noticed that payments were made to Sri Dwaipayan PattanaikCity Engineer & Sri Amberish Karuna nithi T.L- Project Branch B.M.C. towards their T.E Claims for performance oftheir journey from Bhubaneswar to Kolkata & back from 11.09.2015 to 13.09.2015vide Vr. 6&7 dt 3.11.2015.
Further scrutiny revealed that necessary information regarding drawal of pay & Grade Pay by the aforesaid officers as required to have been furnished have neither been furnished in tour particulars nor in relevant column of the T.A bill which creates Problem in determination of their entitlements .
As such, necessary information regarding pay & Grade Pay of aforesaid officers was sought for through POM. But neither any information nor any reply was furnished by the local authority. Hence ?20,306/- paid towards TA claims is kept under audit objection.
14.12 -
1.Payment of service charges etc.Tours & Travels :- 2. Smar City Cash Book ( POM page 221)
Following amounts were paid to Tours & Travels Agencitowards service charges for procurement of Air –tickets :-
Vr. No 06/dt. 03.11.2015 ... 200.00
Vr. No 07/dt. 03.11.2015 ... 200.00
Total 400.00
(Basic air fare Rs 3959/- +Rs5994 /-+
Rs 3959/- +Rs5994 /-= 19906.00 )
As per Finance Deptt. Office Memorandum No. GS-II-27/2003 -28783 Dt.02.07.2003, had the tickets been purchased through OTDC a discount of 2% could have been availed. Reasons for non-adherence to such Govt. Guide lines was sought for through POM but neither any reply was furnished nor the POM was returned with compliance. The connected file was also not available to audit for check. As such ?798 (2% of 19,998 + Booking Charges ?400) is considered irregular & inadmissible in audit which needs recovery from the following persons:
1- Alok Kumar Kar, Additional Commissioner
2-Srimanta Mishra, Dy Commissioner
In compliance the Local Authority replied that due to urgency there as no scope to purchase ticket from OTDC. There is no provision of discount of 2% for purchasing of air ticket in OT DC. More over the out side agency is charging Rs. 300.00 as service charge whereas the service charge of OTDC is Rs. 350.00 Further OTDC dies not provides service in the night for purchasing ticket on urgency. The compliance is convincing, hence the para is dropped. However it is observed that the officials whose grade pay is less than Rs. 8400.00 availed air journey instead of 2nd AC train (officials with grade pay less than Rs. 8400.00 and more than Rs. 5400.00 are eligible for 2nd AC train fare). This practice should be discouraged.
133 / 257 AUDIT REPORT 25-06-2017
14.13 -
1.Payment of consultancy charges etc.to Martin Scherfler:-(Smart City Cash Book) (POM page 222)
On scrutiny of the cash paid Vr. No 12/dt 09.11.2015 ,it was noticed that Rs 49401.00 was paid to Martin Scherfler towards consultancy charges etc which includes payment of Rs 1200.00 to Sky King towards service charges for procurement of Air –tickets. As per Finance Deptt. Office Memorandum No. GS-II-27/2003 -28783 Dt.02.07.2003, had the tickets been purchased through OTDC a discount of 2% could have been availed. (Basic air fare Rs 19,766.00+17,955.00=Rs37721.00)
Reasons for non-adherence to such Govt. Guide lines along with Connected file in support of engagement of such resource person was sought for through POM. But neither any file was supplied for scrutiny any audit nor any reply was furnished to the point of Objection raised. As such ?1954 (2% of Basic air fare ?754+ Service/booking Charges ?1200) is considered as irregular & inadmissible in audit which needs recovery from the following persons:
1-Alok Kumar Kar, Additional Commissioner, BMC
2- Srimanta Mishra, Dy Commissioner, BMC
In compliance the Local Authority replied that due to urgency there as no scope to purchase ticket from OTDC. There is no provision of discount of 2% for purchasing of air ticket in OT DC. More over the out side agency is charging Rs. 300.00 as service charge whereas the service charge of OTDC is Rs. 350.00 Further OTDC dies not provides service in the night for purchasing ticket on urgency. The compliance is convincing, hence the para is dropped. However it is observed that the officials whose grade pay is less than Rs. 8400.00 availed air journey instead of 2nd AC train (officials with grade pay less than Rs. 8400.00 and more than Rs. 5400.00 are eligible for 2nd AC train fare). This practice should be discouraged.
14.14 -
Release of withheld amount: Production of relevant case records- POM-114
Case records along with concerned register in support of release of following withheld amount was sought for through POM for scrutiny of audit..
Vr.No/Date of Payment Amount of Payment Name of the payee
122/22.04.2015 50,000 Raj Kishore Sahoo,Contractor
205/11.052015 25,000 PitabashRout,Contractor
433/01.07.2015 95528 Digchand Swain
580/17.07.2015 117487 Kumar Systems
581/17.07.2015 148454 Ritesh Ku.Singh
918/04.09.2015 22926 Babulal swain
134 / 257 AUDIT REPORT 25-06-2017
2025/11.02.2016 104023 Akshya Sethi
2028/11.02.2016 100000 Sanjay ku. Rout
TOTAL 6,63,418.00
In response to the POM issued on this score the relevant register along with connected file was not made available to audit for check. Hence the same may be produced to next audit for check. Till Then Rs. 6,63,418.00 is kept under audit objection.
14.15 -
Payment of Advocate Fees: Production of relevant files:- ( POM 115to 116)
Files in support of engagement of Advocates & payment of Advocate Fees were sought for through POM for necessary scrutiny in Audit.
Vr.No/Date of Payment Amount of Payment Purpose of payment 25 /04.04.2015 10,800/- Payment of Advocate Fees & Legal Charges to Nachiketa Mohapatra. 55/09/04/2015 7,500, Payment of Advocate Fees & Legal Charges to Nayan Kishore Panda 60/09/04.2015 1200 Payment of Advocate Fees & Legal Charges to Niranjan Panda 359/10.06.2015 66000 Payment of Advocate Fees & Legal Charges to Md. Gulam madani 360/10.06.2015 13200 Payment of Advocate Fees & Legal Charges to Goutam mukharjee 361/10.06.2015 76000 Payment of Advocate Fees & Legal Charges to Pradipta Mohanty 362/10.06.2015 18200 Payment of Advocate Fees & Legal Charges to Prasanta ku.Jena 516/06.07.2015 29000 Payment of Advocate Fees & Legal Charges to Kaliprasad Nanda 621/21.07.2015 8000 Payment of Advocate Fees & Legal Charges to Bibhudendra Das 788/17.08.2015 12000 Payment of Advocate Fees & Legal Charges to Mitra Ranjan Tripathy 1165/15.10.2015 33400 Payment of Advocate Fees & Legal Charges to Kaliprasad Nanda 1167/15.10.2015 24000 Payment of Advocate Fees & Legal Charges to Bibhudendra Dash 1168/15.10.2015 4000 Payment of Advocate Fees & Legal Charges to Nachiketa Mahapatra 1475/27.11.2015 44000 Payment of Advocate Fees & Legal Charges to Md.Gulam Madani 1628/15.12.2015 36000 Payment of Advocate Fees & Legal Charges to Bibhudendra Das 1744/29.12.2015 56000 Payment of Advocate Fees & Legal Charges to Mitra Ranjan Tripathy 2016/06.02.2016 38400 Payment of Advocate Fees & Legal Charges to Kaliprasad Nanda 2085/19.02.2016 13500 Payment of Advocate Fees & Legal Charges to Dibyendu Chakrabarty TOTAL 4,91,200.00
The connected file in support of such payment was sought for through POM but nothing was produced. The necessary reply to POM issued on this score was also not returned with compliance. Steps may be taken to produce the same to next audit for check. Till Then Rs. 4,91,200.00 is kept under audit objection.
14.16 -
(1) Payment made to National Buildings Construction Corporation Ltd.:
Production of related files
(POM page 137 )
Following payment was made to National Buildings Construction Corporation Ltd. towards construction of 27 nos. Of public toilets within the city of Bhubaneswar under the project SAMMAN. The relevant files in support of such payment was sought for through POM but neither any file was produced for scrutiny in audit nor any reply was furnished. Steps may be taken to produce ittonextauditforcheck.Till
135 / 257 AUDIT REPORT 25-06-2017
Then Rs. 1,38,99,109.00 is kept under audit objection.
Vr no./ Date Amount of payment 1583/09.12.2015 1,38,99,109
14.17 -
Payment made to IDCOL software Ltd. :
Production of related files
(POM page137 )
Following payments were made to IDCOL software Ltd. towards engagement of resource persons for setting and maintenance of I.T.PMU at BMC. The relevant files in support of such payments was not made available to audit for scrutiny. No reply was also not furnished in response to POM issued on this score. Steps may be taken to produce it to next audit for check. Till Then ? 28,76,439.00 is kept under audit objection.
Vr no./ Date Amount of payment 660/28.07.2015 12,78,317 1314/02.11.2015 15,98,122 TOTAL 28,76,439.00
14.18 -
Payment made to M/S Binori Care Taking Pvt. Ltd. :
Production of related files: ( POM Page 138)
Following payments were made to M/S Binori Care Taking Pvt. Ltd. towards supply of skilled labours for maintenance of street light etc. The relevant files in support of such payment were sought for scrutiny in audit. But the relevant file was not made available to audit for scrutiny. The POM was also not returned with compliance. Steps maybetakentoproduceitnextauditforcheck.TillThen ? 14,31,585.00 is kept under audit objection.
Vr no./ Date Amount of payment 23/04.04.2015 2,27,175 487/04.07.2015 5,74,602 2151/26.02.2016 6,29,808 TOTAL 14,31,585
14.19 -
Payment made to M/S CRISIL Risk & Infrastructure Solution Ltd. :
Production of related files: (POM 138)
Following payments were made to M/S CRISIL Risk & Infrastructure Solution Ltd. towards professional fees for advisory services for
136 / 257 AUDIT REPORT 25-06-2017
contract management service for BMC. The relevant files in support of such payment were sought through POM for scrutiny in audit. But neither any file was produced nor any compliance was furnished in response to POM issued on this score.Steps may be taken to produce it to next audit for check. Till Then ?35,95,520.00 is kept under audit objection.
Vr no./ Date Amount of payment 104/20.04.2015) 20,22,480 652/24.07.2015 15,73,040 TOTAL 35,95,520.00
14.20 -
Payment made to Co-ordinator Night Shelter, managed by Rural Institute for Social Empowerment (RISE) & Odisha Patita Udhar Samiti (OPUS) for management of Night Shelter. Production of related files:
Following payments were made to Co-ordinator Night Shelter managed by Rural Institute for Social Empowerment (RISE) towards management of Night Shelter. The relevant files in support of such payment were sought through POM for scrutiny in audit. But neither any file was produced nor any compliance was furnished in response to POM issued on this score. Steps maybetakentoproduceitnextauditfor
check. TillThen ? 12,27,690.00 is kept under audit objection.
Vr no./Date of payment Amount of payment Purpose of payment 32/06.04.2015 106156 Amount paid to RISE towards management of Night Shelter from Oct ‘2014 to Jan ‘2015 397/26.06.2015 72860 Amount paid to RISE towards management of Night Shelter at Bhimpur from Feb ‘2015 to March’ 2015 423/01.07.2015 57980 Amount paid to RISE towards management of Night Shelter at Malisahi from Feb to March 2015 659/27.07.2015 109264 Amount paid to RISE towards management of Night Shelter from April to June 2015 744/12.08.2015 87065 Amount paid to RISE towards management of Night Shelter at Malisahi from April to June 2015 1242/17.10.2015 109309 Amount paid to RISE towards management of Night Shelter 1534/01.12.2015 58055 Amount paid to RISE towards management of Night Shelter at Malisahi from July to August 2015 1951/30.01.2016 67200 Paid to Odisha Patita Udhar Samiti (OPUS) towards management of Night Shelter 2052/11.02.2016 86984 Amount paid to RISE towards management of Night Shelter at Malisahi from Sept to Nov 2015 2189/04.03.2016 182484 Paid to Odisha Patita Udhar Samiti (OPUS) towards management of Night Shelter 2190/04.03.2016 217440 Paid to Odisha Patita Udhar Samiti (OPUS) towards management of Night Shelter 2358/31.03.2016 72893 Amount paid to RISE towards management of Night Shelter from Oct & Nov 2015 TOTAL 12,27,690.00
14.21 -
137 / 257 AUDIT REPORT 25-06-2017
Payment made to M/S Kumar Systems towards repair of weigh bridge :
Production of related files: ( POM 140 )
Following payments were made to M/S Kumar Systems towards repair of weighbridge as per the details furnished below. The relevant files in support of such payment were sought for through POM for necessary scrutiny in audit. But neither any file was produced nor any compliance was furnished in response to POM issued on this score. Steps maybetakentoproduceitnextauditforcheck.TillThen ? 5,21,876.00 is kept under audit objection.
Vr no./ Date Amount of payment 579/17.07.2015 3,23,609 580/17.07.2015 1,17,487 (release of the amount withheld from payment made vide Vr. No. 471/10.06.2014) 1082/08.10.2015 80,780 TOTAL 5,21,876.00
14.22 -
Payment made to Grand Fabricator towards supply of hand trolleys :
Production of related files: (POM 140 to141_)
Following payments were made to Grand Fabricator towards supply of hand trolleys. The relevant files in support of such payment were sought for through POM for necessary scrutiny in audit. But neither any file was produced nor any compliance was furnished in response to POM issued on this score. Steps maybetakentoproduceitnextauditforcheck.TillThen ? 15,24,305.00 is kept under audit objection.
Vr no./ Date Amount of payment Purpose of payment 577/17.07.2015 13,44,975 Cost of 150 nos. of hand trolleys 745/12.08.2015 1,79,330 Cost of 20 nos. of hand trolleys TOTAL 15,24,305.00
14.23 -
) Payment made to Prativa Enterprises towards engagement of man power at TTS Point, Naharakanta Dispensary & as DEO etc.:
Production of related files: (POM 144to 146)
Following payments were made to Prativa Enterprises towards engagement of man power at TTS Point, Naharakanta Dispensary & as DEO etc. The relevant files in support of such payment were sought for through POM for necessary scrutiny in audit. But neither any file was produced nor any compliance was furnished in response to POM issued on this score. Steps maybetakentoproduceitnextauditfor
check. TillThen ? 13,47,720.00 is kept under audit objection.
Vr no./ Date Amount of payment Purpose of payment 517& 518/07.07.2015 238370 Amount paid to Prativa Enerprisers towards supply of man power to TTS Point & Dispensary at Naharkanta
138 / 257 AUDIT REPORT 25-06-2017
932/04.09.2015 10400 Amount paid to Prativa Enterprisers towards wages of Sasmita Dhala, Computer Operator 1311/02.11.2015 10400 Amount paid to Prativa Enerprisers towards wages of data entry operator from 23.07.2015 to 22.09.2015 1406/17.11.2015 104050 Amount paid to Prativa Educational & Charitable Trust towards wages of paramedical staff from April to August 2015 1573/07.12.2015 83200 Amount paid to Prativa Enterprisers towards wages of 4 nos. Of Computer Operators 1588/10.12.2015 10400 Amount paid to Prativa Enterprisers towards wages of Computer Operators 2015/06.02.2016 848900 Amount paid to Prativa Enterprisers towards wages of paramedical staff 2024/10.02.2016 41600 Amount paid to Prativa Enterprisers towards wages of 4 nos. Of Computer Operators for Oct & Nov 2015 2183/02.03.2016 10400 Amount paid to Prativa Enterprisers towards wages of data entry operators TOTAL 1347720
14.24 -
Up-loading of data for IHHL application form.
(POM 146)
On scrutiny of the paid voucher No. 2248 dtd.17.03.2016, it was noticed that Rs.75,645/- was paid to Abhijit Graphics towards Up-loading of data for IHHL application form. The connected file in support of aforesaid payment was sought for necessary scrutiny in Audit.
But neither any file was produced nor any compliance was furnished in response to POM issued on this score. Steps maybetakentoproduce
it tonextauditforcheck.TillThen ? 75,645.00 is kept under audit objection.
14.25 - Payment made towards advertisement charges POM page 150
On scrutiny of the paid vouchers, it was noticed that following payments were made towards advertisement charges to Pearl Advertising Agency. Connected files in support of such payments were sought for through POM for necessary scrutiny in Audit. But neither any file was produced nor any compliance was furnished in response to POM issued on this score. Steps may be taken to produce it to next audit for check. Till Then ? 20,98,986.00 is kept under audit objection.
Vr. No./ Date Amount of payment Purpose of payment 1044/03.10.2015 18,92,986 Paid towards advertisement charges 2000/05.02.2016 2,06,000 Paid towards advertisement charges TOTAL 20,98,986.00
14.26 -
Production of relevant files:
139 / 257 AUDIT REPORT 25-06-2017
(POM page 150 to 153)
Connected files in support of following payments were sought for through POM for necessary scrutiny in Audit. But neither any file was produced nor any compliance was furnished in response to POM issued on this score. Steps may be taken to produce it to next audit for check. Till Then ?4,63,89,139 .00 is kept under audit objection
Vr.No/Date of Payment Amount of Payment Purpose of payment 6/4.4.15 57000 Payment made to A.P. Infoarts Pvt. Ltd.,19 New Bank Colony Rourkela towards supply of Aprantodia(Unicode) 23/4.4.15 227175 Paid to Binori Caretakaking Pvt. Ltd. towards supply of labours 32/6.4.15 106156 Management of night shelter 39/7.4.15 136597 Repair & maintenance of water tanker 52/7.4.15 19045 Payment made towards day today maintenance of Office building 76/13.4.15 32574 Paid to hotel May Fair Lagoon for serving 22 nos. of dishes 77/13.4.15 2450 Paid to R. K. Acharya towards purchase of Momento 78/16.4.15 50000 Paid to Santosh Ku. Acharya towards payment of compensation 85/16.4.15 381420 Paid to Vikash towards sanitation & cleaning charges from 1/07 to 4/07 95/16.4.15 605440 Paid to Open Learning System towards providing health camps 104/20.4.15 2022480 Paid to M/S CRISIL Risk & Infrastructure Solutions Ltd. towards 30% & 15% of the professional fees for advisory services for contract management service for BMC 105/20.4.15 200316 Repair of vehicle no. OR-02-AP-7871 (Mahayatra: dead body van) 172(i)/02.05.2015 99840 Paid to Hotel Charlic towards supply of 4992 meals @ 20/- per meal 172(ii)/02.05.2015 50,000 Paid to Touch tone foundation towards supply of 2500 nos of cooked meals 178/02.05.2015 5,000 Paid to Paschima Publication towards Master publication in Paschima Puja,2014 179/02.05.2015 10000 Paid to Abhijit Publication towards Advertisement
Charges. 194/06.05.2015 1,18,908 Paid to Omm Security & Services towards engagement of security personnals 204/11.05.15 31,15,870 Paid to M/S VARSUN – e-Technoligies PVT LTD towords payment for online monitoring system(OMS) from 08/13 to 01/14 241/13.05.15 63,470 Paid to Infotech Computer Solution towords supply and installation of Internet Devices 278/25.05.15 1,01,559 Paid to Anil kumarPattnaiktowords payment of arrear wages frm 01.02.96 to 19.04.13 along with decisions of high court 281/25.05.15 1,72,147 Paid to M/S Techno Electronics towards electronics installation 254/15.05.2015 63,85,466 Paid to Ramky environment LTD for sanitation work 255/15.05.2015 90,07,262 Paid to PMR consortium for sanitation work 256/15.05.2015 1,21,23,885 Paid to Jagruti welfare organization for sanitation work
257/15.05.2015 77,54,278 Paid to Jagruti welfare organization for sanitation work 908/03.09.2015 1,00,000 Paid to Muna Biswal from Chief Minister’s Relief Fund 995/21.09.2015 1,05,000 Paid to Tristar Software, Sahid Nagar, Bhubaneswar for Quick Heal Anti Virus 1000/21.09.2015 95,544 Paid to D.M., Bhubaneswar (PL) Division, Odisha for maintenance of 2nd and 3rd year maintenance cost of BMC plantation 1023/29.09.2015 38,200 Paid to SBA cell towards printing of materials for citizen connect initiative 1301/29.10.2015 8,55,000 Payment of honorarium to enumerators engaged in second round collection of biometrics data (NPR) in BMC area during 2013-14 1652/17.12.2015 20,39,257 Payment of remuneration to contractual doctors of BMC Hospital for the period from 02/2015 to 07/2015 1681/21.12.2015 3,07,800 Paid to IBI Consultancy India towards survey and preparation of relocation and rehabilitation plan for street vendors out of Challenge Fund TOTAL 4,63,89,139
14.27 -
IRREGULAR PAYMENT :
140 / 257 AUDIT REPORT 25-06-2017
(OSP 153 to154 and 470-472)
In course of checking of vouchers with reference to cash Book, it is observed that an amount of Rs3,04,72,511/- has been paid during 2015-16 as detailed below towards payment of Energy savings charges to M/s. Super Health Financial Enterprises Pvt. Ltd known as “ ESCO” or the Contractor.
Month Calculated amount of Actual amount of Difference Percentage of Payment made to Voucher & date. energy as per SV energy with LED energy saved ESCO Lamps Lamps Ocr,2014 36663.57 7093.80 29569.78 80.65 174628 957/8.9.15 Nov,14 76859.28 17173.70 59685.58 77.66 346520 957/8.9.15 Dec,14 113327.20 24150.40 89176.80 78.69 521700 957/8.9.15 Jan,15 248406.56 73708.80 174697.76 70.33 952707 957/8.9.15 Feb,15 239277.22 64076.30 175200.92 73.22 981298 957/8.9.15 March,15 338726.84 96412.97 242313.87 71.54 1336741 957/8.9.15 April,15,15 335073.17 91925.38 243147.79 72.57 1388771 957/8.9.15 May,15 482106.45 128643.41 353463.04 73.32 2032284 958/8.09.15 June,15 672259.65 168162.92 504096.73 74.99 2982489 1278/19.10.15
July,15 833689.24 197107.53 636581.71 76.36 3808005 1278/19.10.15 Aug,15 992360.84 230407.32 761953.52 76.78 4573054 1585/10.12.15 Sept,15 1048420 226222.50 822197.50 78.42 4995829 1586/10.12.15 Oct,15 1327689.52 281052.09 1046637.43 78.83 6378485 2115/22.02.16 Total 30472511
As assessed from File No. XXVII-91/2015, there is an agreement between BMC,BBSR and M/s. Super Health Financial Enterprises Pvt. Ltdentering into an energy performance contract which envisages that the “ESCO”, the Contracator is to implement energy conservation measure, install feeder panels for automation and metring and operate and maintain the street lighting fixtures.
It is seen that the Contractor has installed the LED lighting systems by replacing the earlier existing SV lamps and other fittings in some areas in the BMC has been paid for this service as stated above. But before making payment, the BMC authorities have not checked certain lapses on the part of the Contracator relating fulfilment of conditions as per agreement as detailed below:
1. Metering Arrangement :
As per Article 5.1.3 of the Contract, the “ESCO” is to make metering arrangement at the switching points. The records available to audit show that as many as 749 nos. of switching points (metering points) are there which have been taken for calculation of amount due to the Contractor though only 190 meters have been fixed by the Contracator leaving behind 559 metering points without any meter. So the condition of contract in this respect has been violated. (verified from the bill for 2/2016)
1. Collection of energy differential purely on hypothesis.
The contractor as per the contract is to be paid at the rate of 90% of the cost of energy saved. The energy saving is calculated by finding out the difference between baseline energy consumption minus the energy cousumed as per LED fixtures. The contractor is to be paid if the energy saving is minimum 80.02% of the baseline energy consumption. Hence the audit has detected that energy Pconsumption (LED fixtures) has been calculated hypothetically in absence of definite meters in metering points (559 points) and so is the case while calculating the baseline energy consumption. The Figures relating to number of lighting points in calculating baseline energy consumption are quite higher than those taken for calculation in case of LED lighting points. For example, in R1, there are 98 nos. of LED fixtures whereas the no of fixtures in case baseline energy consumption has been shown as 104. So naturally the differential energy saving would be more. The audit therefore, concludes that the figures shown in the bill in this respect are erroneous and may not be admitted by audit towards calculation of energy saving charges to be paid to the Contractor.
The memo was not returned by the local authority. Hence a sum of Rs.30472511.00 is held under objection for non compliance by the local authority against wrong calculation of energy savings and non fulfillment of conditions as stated earlier.
141 / 257 AUDIT REPORT 25-06-2017
14.28 -
Acknowledgement wanting:
( POM Page154 to155)
Acknowledgement in support of the following payments were sought for through POM to ascertain actual payment for necessary scrutiny in audit. But no acknowledgement was made available in response to POM issued on this score.The POM was also not returned with necessary compliance. Steps may be taken to obtain such acknowledgement & produce it to next audit for check. Till Then ? 5,11,486.00 is kept under audit objection
Vr. No./ Date Amount of payment Purpose of payment 810/20.08.2015 67,886 Paid to CESU BCDD(II), BBSR towards supervision, service connection and security charges 812/21.08.2015 1,50,000 Paid to B.K. Routray, OFS Environment Officer towards advance for plantation programme 841/22.08.2015 11,000 Paid to Ashok Ku. Pattanaik towards supply of water pouches 849/26.08.2015 40,000 Paid to Mrulalini Padhi, Advocate 1381/12.11.2015 69,548 Paid to senior BM, United India Insurance Company Ltd. towards insurance of Municipal vehicle 1562/07.12.2015 50,000 Paid to Manas Mishra, Junior Assistant towards contingent expenditure for updation of NPRand transmission of Adhar No. in NPR database 2015-16 2342/30.03.2016 1,23,052 Paid to Rajkishore Sahoo towards refund of SD TOTAL 5,11,486
14.29 -
production of approval:
(POM page 156)
Following payments were made to different cultural association & clubs etc in anticipation of approval of the corporation .Necessary approval of Municipal Corporation in support of the following payments were sought through POM for for scrutiny in audit. But neither any approval of the municipal corporation in support of such payments was made available to audit nor the POM was returned with necessary compliance. Steps may be taken to produce necessary approval of the corporation to next audit for check. Till Then ? 5,20,000.00 is kept under audit objection
Vr. No./ Date Amount of payment Purpose of payment 897/02.09.2015 3,00,000 Paid to BMC Recreation club for organisation of various activities and cultural programmes for the year 2015-16 on the occasion of LSG Day 962/10.09.2015 1,00,000 Payment of GIA in favour of BMC Motor Vehicle Employees Union for celebration of Biswakarma Puja during 2015-16 2060/15.02.2016 70,000 payment made in favour of Ekamra Sanskutika Prakasani, Old Town, Bhubaneswar for Maha Shivaratri of Lord Lingaraj 2060/15.02.2016 50,000 Paid to Sri Sri Sidhheswar Yubak Sangha, Jagamara towards Khandagiri Kumbha Mela, 2016 TOTAL 5,20,000
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142 / 257 AUDIT REPORT 25-06-2017
production of original vouchers:
(POM page156)
Scrutiny of the paid vouchers reveals that following payments were made through Photostat (Xerox) copies of bills. Original bills / paid. vouchers in support of the following payments were sought for through POM for necessary scrutiny in Audit . But neither the original voucher was produced nor any compliance was furnished in response to POM issued on this score. Steps may be taken to produce it to next audit for check. Till Then ?17,020.00 is kept under audit objection
Vr. No./ Date Amount of payment Purpose of payment 1425/19.11.2015 10,000 Paid to Bijay Ku. Rana towards medical advance 1697/23.12.2015 7,020 Paid to Laxmidhara Moharana towards refund of SD TOTAL 17,020.00
14.31 -
Payment of Xerox charges to outside agency:
(POM PAGE 156)
Scrutiny of the paid voucher no.1723/28.12.2015 reveals payment of Rs. 47,107/-to Bright Xerox towards computer printing and xerox copies. Though there are sufficient no. of computers and Xerox machines, available in BMC ,reasons for engagement of an outside agency for the aforesaid purpose was sought for through POM. But neither any file was produced nor any compliance was furnished in response to POM issued on this score. Steps may be taken to produce it to next audit for check. Till Then Rs. 47,107.00 is kept under audit objection. This practice should be avoided and the office xerox machines should be used for xerox purpose.
14.32 -
Production of details regarding deductions made towards fuel charges :-
(POM page 157)
On scrutiny of the paid voucher no 1969 dt02.02.2016, it was noticed that Rs. 1,24,659.00 was debited towards fuel charges for the fuel supplied to the excavator , as per the details furnished below .
Amount payable as per voucher Amount debited from voucher towards Amount paid after deduction of cost of fuel cost of fuel supplied
2,62,920.00 1,24,659.00 1,38,.261.00 The log book of the excavator in support of engagementalong with details of supply of fuel worth of Rs1,24,659.00 were sought for through POM for necessary scrutiny in audit . But neither any file was produced nor any compliance was furnished in response to POM issued on this score. The POM issued on this score was also not returned. Steps may be taken to produce it to next audit for check. Till Then the total payment made for the purpose amounting ? 2,62,920.00 is kept under audit objection
14.33 -
14.34 -
143 / 257 AUDIT REPORT 25-06-2017
Production of Stock(Receipt & Distribution) Register in support of payment of fuel charges:
(POM124 to125)
On scrutiny of the following paid vouchers it was noticed that a total sum of Rs. 2,10,85,082.00 was paid to S.K. Rahman & S.F. Rahman towards fuel charges during the period covered under audit. The details are furnished below.
Vr. No./Date Amount paid Period of payment 100/17.04.2015 750833 01.02.15 to 15.02.15 & 01.03.15 to 31.03.15 156/28.04.2015 1156393 01.03.15 to 31.03.15 291,292/28.05.2015 1637443 01.04.15 to 30.04.15 386,387/23.06.2015 1863993 01.05.15 to 31.05.15 656,657/27.07.2015 1740589 01.06.15 to 30.06.15 811/21.08.2015 1257382 01.07.15 to 15.07.15 896/02.09.2015 375888 16.07.15 to 31.07.15 994/16.09.2015 1290703 01.08.15 to 15.08.15 1049/07.10.2015 349574 16.08.15 to 31.08.15 1284/26.10.2015 1177973 01.09.15 to 15.09.15 1322/04.11.2015 346484 16.09.15 to 30.09.15 1476/27.11.2015 347080 01.10.15 to 15.10.15 1532/01.12.2015 1166681 16.10.15 to 31.10.15 1741/29.12.2015 1281777 01.11.15 to 15.11.15 1817/05.01.2016 317752 16.11.15 to 30.11.15 1945/28.01.2016 1276615 01.12.15 to 15.12.15 1991/04.02.2016 788172 16.12.15 to 31.12.15 2155/26.02.2016 1320615 01.01.16 to 15.01 16 2165/29.02.2016 995873 16.01.16 to 31.01.16 2287/23.03.2016 1233063 01.02.16 to 15.02 16 2353/31.03.2016 410199 16.02.16 to29.02.16 Total 21085082 It was noticed that coupons were being issued to the drivers by the vehicle section as per their requirement. It was learnt that during the year 2015-16, 79 nos of motor vehicles were put to use. It is obviously not possible to verify the coupons so issued by the vehicle section as all the Log Book s are not been produced for check. Besides, coupons were not retained date wise & Month wise. To override such inconvience maintenance of a register indicating the issue of fuel for vehicles may be maintained to ascertain the position at a glance & to exercise necessary check on the matter.
Such receipt distribution Register(in abstracted form containing all details) in support of receipt and issues of fuel for aforesaid payment was sought for through POM for scrutiny in audit . But neither any register was produced nor any compliance was furnished in response to POM issued on this score. Steps may be taken to produce it to next audit for check. Till Then ? 2,10,85,082.00 is kept under audit objection.
14.35 -
Production of Register of SD/EMD
POM Page-73 to 88
On scrutiny of the paid vouchers it was noticed that a total sum of Rs 2,15,99,498/- was paid towards refund of SD/EMD to different contractors during the period covered under audit in support of which necessary Security Deposit register along with connected case records were sought for through POM. But neither any register nor the concerned case records were made available to audit for check. Non maintenance of such important registers may result in excess & double payment in future.
Steps may be taken to maintain a register incorporating all such deductions/ deposits received towards SD/EMD etc & fact reported to audit. Till then Rs 2,15,99,498/- is kept under audit objection.
The details indicating the refund of SD/EMD in suport of which no register was made available are furnished below.
144 / 257 AUDIT REPORT 25-06-2017
Vr.No/Date of Payment Amount of Payment Name of the payee 9/4.4.15 14000 SantoshBehera 13/4.4.15 153560 Sujit Ku. Patra 14/4.4.15 2499 Chandrasekhar Patra 15/4.4.15 103357 Chandrasekhar Patra 16/4.4.15 39700 RohininandanaBehera 17/4.4.15 69743 Jashobanta Dash 18 to 21/4.4.15 1557 Bijay Ku. Nayak 22/4.4.15 132812 SuryanarayanaPatra 29/6.4.15 69223 Nabaghana Panda 35/6.4.15 17000 Rajendra KU. Mallick 36/6.4.15 90000 BichitranandaSamantaray 40/7.4.15 10500 Subas Ch. Mishra 42/7.4.15 24108 Gour Mohan Dash 43/7.4.15 26060 Gour Mohan Dash 44/7.4.15 100084 Gour Mohan Dash 69/13.4.15 31900 Atulya Ku. Panda 87/16.4.15 236086 M/S SovaniConstn. Co Pvt. Ltd. 88/16.4.15 222758 M/S SovaniConstn. Co Pvt. Ltd. 89/16.4.15 236001 M/S SovaniConstn. Co Pvt. Ltd. 90/16.4.15 234218 M/S SovaniConstn. Co Pvt. Ltd. 91/16.4.15 14000 PrahalladSahoo 96/16.4.15 27240 Pravat Ku. Jena C/O Utkal Galvanizers Ltd. 97/20.4.15 2488 Smt. Manorama Das 124/22.4.15 48335 Jitendra Ku. Malla 125/22.4.15 6650 Prasanta Ku. Kandi 126/22.4.15 45600 Rabindra Ku. Paramguru 133/23.4.15 22800 RakeshMallick 134/23.4.15 31200 Jitendra Rout 135/23.4.15 1500 Bijay Ku. Das 143/27.4.15 6300 Bijay Ku. Das 162/30.4.15 15900 NiranjanPatnaik 203/7.5.12 154372 RanjitMahaswar 207/11.05.2015 68000 Sanjaya Kumar Rout 220/11.05.2015 223118. Pratap Chandra Routray 230/12.05.2015 3000 Suresh Kumar Jena 231/12.11.2015 10700 BasudevSahoo 232/12.11.2015 27845 Modern wedding &Electricals 235/12.11.2015 3240 SangramSatapathy 237/12.11.2015 4100 SangramSatapathy 267/19.05.2015 14000 BipinBihariSethi 281/25.05.2015 172147 M/S Techno Electronics 296/01.06.2015 240589 Bibhu Prasanna mohanty 297/01.06.2015 139771 Raj Kishore Sahu 298/01.06.2015 1560 Bighnaraj Sahu 299/01.06.2015 7500 Panchanana Mallick
145 / 257 AUDIT REPORT 25-06-2017
300/01.06.2015 25000 Bichitrananda Samantaray 301/01.06.2015 135181 Durga Charana Sasmal 302/01.06.2015 40000 Pradip Ku. Sahu 303/01.06.2015 56322 Raj Kishore Sahu 304/01.06.2015 58300 Kartik Ku. Parida 305/01.06.2015 600 Nabaghana Parida 306/01.06.2015 950 Nabaghana Parida 334/03.06.2015 70107 Jayanta Ku. Mallick 335/03.06.2015 54775 Jayanta Ku. Mallick 336/03.06.2015 22953 Jayanta Ku. Mallick
403/29.06.2015 580925 M/S State logistics & Rentals
427/01.07.2015 55908 Raj Kishore Sahu 428/01.07.2015 13300 Jitendra Ku. Mallick 429/01.07.2015 53500 Asit Ku. Mallick 430/01.07.2015 20000 Baidhar Sahani 43101.07.2015 59178 Asit Kumar Samal 432/01.07.2015 7600 Sangram Satapathy 434/010.2015 16000 Basudev Sahoo 435/01.07.2015 16500 Abdul Khalique Khan 436/01.07.2015 106982 Bibhu Prasan Mohanty 437/01.07.2015 153918 Bibhu Prasan Mohanty 438/01.07.2015 83289 Biswajit Kanungo 439/01.07.2015 1000 Rama Chandra Behera 440/01.07.2015 35045 Sridhar Das 488/04.07.2015 14600 Surendra Kumar Jena. 489/04.07.2015 9200 Lingaraj Barik 49004.07.2015 3600 Harihara Pradhan 491/04.07.2015 45489 M/S Ganapati Engineering 512/4.07.2015 257226 Ajit Ku. Samantaray 513/04.07.2015 12322 Sanjib Ku. Das 523/07.07.2015 4000 Raghunath Sethi 524/07.07.2015 7950 Prasanta Ku. Kandi 542/09.07.2015 48500 Pradip Ku. Swain 543/09.07.2015 16300 Ritesh Ku. Singh 576/16.07.2015 36500 Ashish Ku. Sahu 582/17.07.2015 16200 Rama Chandra Behera 585/20.07.2015 17800 Kamala Kanta Behera 586/20.07.2015 8900 Santosh Ku. Sethi 588/20.07.2015 2800 Raghunath Sethi 589/20.07.2015 31688 Sridhar Das 590/20.07.2015 4500 Bira Kishore Das 591/20.07.2015 7850 M/S Swastik Engineering 592/20.07.2015 83157 Prasanta Ku. Bhuiyan 593/20.07.2015 1700 M/S Swastik Engineering
146 / 257 AUDIT REPORT 25-06-2017
594/20.07.2015 15750 M/S Swastik Engineering 600/20.07.2015 12800 Dasarthi Rout 606/20.07.2015 13600 Samarjeet Patnaik 607/20.07.2015 14000 Guman Ku. Behera 608/20.07.2015 3300 Guman Ku. Behera 609/20.07.2015 15300 Pramod Ku. Das 610/20.07.2015 5900 Sanjay Ku. Sethi 611/21.07 2015 79000 M/S Swastik Engineering 612/21.07 2015 25300 M/S Swastik Engineering 613/21.07 2015 18250 M/S Swastik Engineering 614/21.07.2015 3400 M/S Swastik Engineering 615/21.07 2015 20936 Susansu Mishra 616/21.07 2015 750 Samarjeet Patnaik 617/21.07.2015 750 Ashwini Ku. Patnaik 618/21.07 2015 73498 Malaya Swain 619/21.07.2015 57200 Baikuntha Mohapatra 622/21.07.2015 103279 Sudhansu Paikray 623/21.07.2015 29741 M/S Parsuram Dixit 624/21.07.2015 19100 Chitrasen Mohapatra 633/24.07.2015 8042 Biswanath Subudhi 636/24.07.2015 6650 M/S Swastik Engineering 637/24.07.2015 13850 M/S Swastik Engineering 638/24.07.2015 11645 M/S Swastik Engineering 639/24.07.2015 68975 Gobardhan Dash 640/24.07.2015 114025 Gobardhan Dash 641/24.07.2015 161257 Gobardhan Dash 642/24.07.2015 6400 Sanjay Ku. Sethi 646/24.07.2015 40200 Baikuntha Mohapatra 647/24.07.2015 20150 Amiya Prasad Das 650/24.07.2015 10200 Chitrasen Mohapatra 651/24.07.2015 13600 Sunil Ku.Mallick 669/29.07.2015 8500 Smruti Ranjan Martha 670/29.07.2015 20000 Sanjay Ku.Mallick 677/01.08.2015 139005 Chitrasen Bhoi 681/01.08.2015 125043 Ramesh Chandra Sethi 682/01.08.2015 16000 Jitendra Ku. Mallick 751/13.08.2015 40510 M/S Utkal Galvanisers Ltd. 752/13.08.2015 257897 M/S Utkal Galvanisers Ltd. 753/13.08.2015 35823 M/S Utkal Galvanisers Ltd. 754/13.08.2015 12767 M/S Utkal Galvanisers Ltd. 755/13.08.2015 140505 Alok Ku. Khuntia 756/13.08.2015 15142 Alok Ku. Khuntia 757/13.08.2015 15304 Alok Ku. Khuntia 758/13.08.2015 2962 Alok Ku. Khuntia 759/13.08.2015 17274 Alok Ku. Khuntia 762/13.08.2015 165920 Asit Ku. Patnaik
147 / 257 AUDIT REPORT 25-06-2017
763/13.08.2015 67117 Asit Ku. Patnaik 754/13.08.2015 156026 Asit Ku. Patnaik 765/13.08.2015 44004 S.K. Imran 773/13.08.2015 2491 Nabaghana Parida 774/13.08.2015 34574 Nabaghana Parida
775/13.08.2015 2490 Nabaghana Parida 776/13.08.2015 13004 Nabaghana Parida 778/14-8-2015 28341 Lachman Rout
783(i)/14-8-2015 114293 Goutam Rout 796/19-8-2015 18967 Akshya Kumar Mallick 797/19-8-2015 31100 Nihar Ranjan Swain 802 to 803 / dt.20-8-2015 59057 Manolj Kumar Singh
804-807/dt.20-8-2015 160703 Ravindra Kumar Baitharu 820/dt.22-8-2015 28471 Satyajit Dixit 821/dt.22-8-2015 39752 Chandrasekherpatra
822/22-8-20145 10900 Chitaranjan Mohapatra 823/22-8-2015 24062 Bipin Bihari Sethi 824/22-8-2015 72665 Gagan Kumar Rout 825/ 22-8-2015 40995 Satyajit Dixit 826/22-8-2015 60442 Bipin Bihari Patra 827/22-8-205 17796 Bipin Bihari Patra 828/22.08.2015 25242 Bipin Bihari Patra 829/22.08.2015 104152 Pitabas Rout 830/22.08.2015 53786 Pitabas Rout 831/22.08.2015 241516 Pitabas Rout 832/22.08.2015 205471 Pitabas Rout 833/22.08.2015 209244 Ranjeet Mahasuara 834/22.08.2015 83500 Ranjeet Mahasuara 835/22.08.2015 46210 Susanshu Mishra 836/22.08.2015 17860 Susanshu Mishra 837/22.08.2015 56428 Susanshu Mishra 860/26.08.2015 12000 S.H.P Construction 861/26.08.2015 12500 J.B.K. Patra 862 to 865/26.08.2015 225121 Shovan Mohanty 873/26.08.2015 113175 Binay Ku. Mohanty 874/28.08.2015 43526 Rama Chandra Behera 916/03.09.2015 33400 Samarjeet Patnaik 917/04.09.2015 116668 Narendra Dash 918/04.09.2015 22926 Babulal Swain 919/04.09.2015 119460 M/S Focus Point 939/08.09.2015 4106 Sk. Saukat Alli 942/08.09.2015 209068 Rabindra Kumar Paramguru 944 to 945/08.09.2015 131659 Mahamaya Satapathy 949/08.09.2015 11300 Sanat Mishra 951/08.09.2015 19551 M/S Swastik Engineering 952 to 955/08.09.2015 29800 Sasanka Sekhar Patra 972 to 973/10.09.2015 46411 Sk.Saukat Alli 974/10.09.2015 66052 Ramakanta Dash 975/10.09.2015 64247 Santosh Behera 976 to 977/10.09.2015 165306 Debakanta Mallick 978/10.09.2015 1540 Dillip Kumar Mohanty 1054 to 1057/08.10.2015 308391 Satya Sarala Upadhyaya 1058/08.10.2015 3000 Sasanka Sekhar Patra
148 / 257 AUDIT REPORT 25-06-2017
1059/08.10.2015 914 Chinmayee Electricals 1061/08.10.2015 11300 Samarjeet Patnaik 1062/08.10.2015 13411 Satya narayan Ratha 1063/8.10.2015 197515 Ratikanta Mishra 1064/8.10.2015 61153 Surendra Ku Jena 1065/8.10.2015 41940 Sudhansu Sekhar Swain 1066/8.10.2015 87017 Manorama Dash 1067/8.10.2015 2431 Manorama Dash 1068 to 1070/8.10.2015 357597 Pratap Ch Routray 1071 to 1077/8.10.2015 290131 Gopabandhu Dash 1112/12.10.2015 25000 M.S Analog and Digital Lab & 4 others 1126/12.102.2015 4600 Goura Mohan Das 1134/13.10.2015 8500 Sasanka Sekhar Patra 1170/15.10.2015 96021 Manorama Dash 1175/15.102015 5800 Dasarathi Rout 1176/15.10.2015 12000 Saktipada Swain 1198/16.10.2015 22300 Abinas Chandra Mohanty 1208/17.10.2015 69310 Bighnaraj Sahoo 1210/17.10.2015 327921 Dasarathi Rout 1211/17.10.2015 42410 Dasarathi Rout 1212/17.10.2015 137510 Asit Ku. Patnaik 1213/17.10.2015 138487 Asit Ku. Patnaik 1214/17.10.2015 141096 Asit Ku. Patnaik 1215 to 1219/17.10.2015 202452 Gourapati Engineering 1281/26.10.2015 67135 Nihar Ranjan Swain 1283/26.10.2015 6400 Bipin Bihari Sethy 1312/02.11.2015 22300 Subashj Ch. Barik 1318/04.11.2015 31660 Ramesh Ch. Sethy 1319/04.11.2015 15130 Sangram keshari Ray 1323/04.11.2015 10550 Pratap Ku. Barik 1326/04.11.2015 179916 A.B Consultancy 1334/5.11.2015 30719 Rajendra Prasad sahoo 1336/05.11.2015 59017 Durga Ch. Sasmal 1364/07.11.2015 37533 Satyajit Ray 1392/13.11.2015 4200 Smita Patnaik 1440/02.11.2015 23088 Satya Narayan Dhal 1441/21.11.2015 13500 Durga Ch. Sethy 1448/21.11.2015 68172 Chandra Sekhar Patra 1463 to 1466/27.11.2015 60703 Basudev Sahoo 1465/27.11.2015 26500 Pyari Mohan Patnaik 1668/27.11.2015 5050 Sanjay Ku. Sethy 1469/27.11.2015 26112 Satyajit Ray 1470/27.11.2015 191472 Pabitra Mohan Sahoo 1471/27.11.2015 11874 Dhiraj Mohapatra 1472/27.11.2015 57940 Surendra Ku. Jena 1473/27.11.2015 39442 Subash Mohapatra 1474/27.11.2015 45595 Subash Mohapatra 1499/30.11.2015 32747 Satyanarayan Dhal 1500 to 1501/30.11.2015 75583 Pradip Ku. Swain 1505/30.11.2015 155552 Smruti Ranjan Swain 1506/30.11.2015 147401 Pyari Mohan Pattnaik 1507/30.11.2015 182167 Babuli Ch. Rout 1508/30.11.2015 26566 Satyanarayan Dhal 1509/30.11.2015 10430 Raghunath Behera 1510/30.11.2015 117960 Kartik Ku. Parida 1511/30.11.2015 42135 Satyajit Ray 1512/30.11.2015 107774 Susanta Ku. Patra 1513/30.11.2015 62952 Tapan Ku. Pradhan 1516/30.11.2015 3897 Sovan Mohanty 1517/30.11.2015 81054 Sudhansu Sekhar Swain 1518/30.11.2015 34285 Sudhansu Sekhar Swain 1519/30.11.2015 5333 Supravat Das 1520/30.11.2015 68670 Biswanath Naik 1523/30.11.2015 52483 Kartik Ku. Parida 1537/02.12.2015 8960 Sangram Satpathy
149 / 257 AUDIT REPORT 25-06-2017
1538/02.12.2015 100917 Amitab Swain 1540/02.12.2015 97210 Asit Ku. Pattnaik 1544/02.12.2015 1750 Prasant Ku. Kandi 1565/07.12.2015 43700 Umesh Ch. Baliarsingh 1569/07.12.2015 11300 Pradip Ku. Sahoo 1571/07.12.2015 9000 Samarjeet Patnaik 1582/09.12.2015 15900 Pyari Mohan Pradhan 1598/11.12.2015 20500 Rabindra Ku. Pradhan 1599/11.12.2015 26444 Subash ch. Mishra 1650/17.12.2015 63700 Gour Mohan Das 1688/22.12.2015 137815 Bhupesh Ku. Naik 1689/22.12.2015 55587 Bidhan Ch. Sahani 1690/22.12.2015 47342 Debashis Naik 1691/22.12.2015 215945 M.S A.B Construction 1692/22.12.2015 41097 Surendra Ku. Jena 1697/23.12.2015 7020 Laxmidhara Moharana 1712/28.12.2015 140300 Ranjit Mahasuara 1716/28.12.2015 63100 Bijay Ku. Rout 1717/28.12.2015 85872 Bijay Ku. Rout 1739/29.12.2015 2000 Mercury Motors 1753/29.12.2015 34569 Bana Bihari Behera 1796/4.01.2016 25500 Samrendra Dash 1797/04.01.2016 214226 Subodh Ku. Dehuri 1798/04.01.2016 26136 Sudhansu Paikray 1805/05.01.2016 163748 Srikanta Ku. Jena 1806/05.01.2016 118466 Narendra Dash 1807/05.01.2016 117788 Narendra Dash 1857/14.01.2016 15287 Bibhuti Bhusan Satpathy 1861/14.01.2016 6600 Sudhansu Paikray 1864/14.01.2016 158672 Jitendra Rout 1569/14.01.2016 137067 M/S Focus Point 1870/14.01.2016 121934 M/S Focus Point 1871/14.01.2016 134003 M/S Focus Point 1888/16.01.2016 12000 Sanjay Ku Sethy 1889/16.01.2016 10600 Gaman Ku. Behera 1890/16.01.2016 13500 Ranjan Ku. Behera 1891/16.01.2016 49000 Pratap Ch. Routray 1892/16.01.2016 10100 Susanta Ku. Sethy 1894/16.01.2016 32000 Raghunath sethy 1922/22.01.2016 176944 Raj Kishore Sahoo 1927/22.01.2016 6400 M/S Manorama Costn. 1934/27.01.2016 21333 Rajesh Mohanty 1942/27.01.2016 18297 M/S Chinmayee Electricals 1962/02.02.2016 234838 Jagnnath swain 1973/03.02.2016 20200 Prakash Jena 1974/03.02.2016 40400 Jitendra Rout 2002/05.02.2016 6000 Six nos of Jr. Assistants 2005/05.02.2016 13500 Sujata Mallick 2027/11.02.2016 140049 Durga Ch. Samal 2035/11.02.2016 22500 Subash Ch. Barik 2037/11.02.2016 13500 Sunil Ku. Mallick 2067/18.02.2016 13900 Sridhar sethy 2082/18.02.2016 14850 Rohini Nnadan Behera 2089/18.02.2016 12802 PyarimohanPradhan 2125/25.02.2016 2125 Prasanta Dash 2126/25.02.2016 78037 Rakesh Behera 2135/25.02.2016 44191 Siddhartha Mohanty 2136/25.02.2016 30005 Jyotiranjan Mohanty 2137/25.02.2016 45659 Biswa ranjan Patra 2139/25.02.2016 243479 Durga charan sasmal 2166/29.02.2016 36695 Biswanath Subudhi
2169/29.02.2016 122204 Bidurita Rout 2170/29.02.2016 30234 Siddhanath Mohanty 2171/29.02.2016 12329 Jyotiranjan Mohanty
150 / 257 AUDIT REPORT 25-06-2017
2172/29.02.2016 3000 Bibhuti bhusan Swain 2173/29.02.2016 88039 Chittaranjan Mohanty 2197/04.03.2016 91479 Ramesh Chandra sethi 2198/04.03.2016 78268 P.Pattanaik 2199/ 04.03.2016 24000 Debendra Routray 2216/11.03.2016 19751 Akshya Setihi 2219/11.03.2016 8500 Gnyana ranjan Mohanty 2220/11.03.2016 44760 Sanjay Kumar Rout 2235/15.03.2016 17500 Prasanna Behera 2244/15.03.2016 18400 Suvendra Kumar Jena 2263/21.03.06 7000 Santosh Kumar Roul 2264/21.03.06 32700 Prayog Ventures Pvt . Ltd 2265/21.03.06 4000 Abinash ch Mohanty 2266/21.03.06 3300 Biswajit Mallick 2291/26.03.2016 81372 Abinash ch Mohanty 2292/26.03.2016 11500 Abinash ch Mohanty 2293/26.03.2016 41822 Dasa rathi Rout 2294/26.03.2016 66228 Dasa rathi Rout 2295/26.03.2016 11642 Dasa rathi Rout 2295 (1)/ 26.03.2016 10022 Dasa rathi Rout 2299/26.03.2016 201966 Sujit kr sethi 2306/26.03.2016 193652 Ramakanta Behera 2310/26.03.2016 4200 Rajiv Kr Jena 2314/28.03.2016 26848 Dasa rathi Praharaj
2315/28.03.2016 7000 M/S Modern wielding Electricals 2341/30.03.2016 244302 Dibya chand Sukla 2342/30.03.2016 123052 Rajkishore Sahoo 2343/30.03.2016 5200 Akshya Setihi 2345/30.03.2016 24000 Kabir Prasad Dash 2351/30.03.2016 10757 Dasa rathi Praharaj 2352/30.03.2016 114771 Manorama construction 2356/30.03.2016 201426 Bhupesh Kr Naik 2357/30.03.2016 10000 Sunil Kr Mallick Total 2,15,99,498
14.36 -
Excess payment in consumption of fuel:(OMP- 17 )
On checking of the Log book of the vehicle no. OR-05-AC-5316 for the year 2015-16, it is observed that the initial pages i.e.up to page no.13 are not available in concerned Log book supplied to audit.On personal request the photocopies of the of the Log book for the aforesaid period are produced with connected File i.e. XXXVI-71/2015, where in signature of the person using the vehicle is not available in the appropriate column .Objection memo was issued for production of the Log book in completed form ,but not produced to audit.
Again on scrutiny it is found that, in the month of August 2015 the total distance covered by the vehicle is 2400 kms but the payment has been made for coverage of 2550 Kms. As a result of this there is excess payment of cost of 10 ltrs of diesel ( Excess distance shown @ 15 Kms/ltr.) i.e Rs.485.00. (1048.5). Objection memo was issued for justifying the excess payment.
In reply to the objection memo the local authority deposited the amount of RS.485.00 in BMC cash counter vide MR No.106084/ dtd .26.5.2017. However, the local authority could not produce the bank statement due to which the deposit of the amount could not be verified. Hence, the amount of Rs. 485.00 is held under objection.
14.37 -
151 / 257 AUDIT REPORT 25-06-2017
Less O.B. shown in the Log book of vehicle no.-OD-02H-0339: (OMP-248)
On scrutiny of the log book it was found that there is a loss of Rs.691.00 from the BMC fund due to less shown of opening balance as detailed below. Hence the above said amount needs to be recovered from the driver of the vehicle.
Detail:
Date C.B.in ltr Date O.B.in ltr Less in O.B. Rate of fuel Total cost
Rs./ltr 31.10.15 14 1.11.15 5 9 49.33 443.97 27.12.15 7 28.12.15 2 5 49.33 246.65 TOTAL 14 690.62
As no compliance was received against the issued objection memo, the above amount of Rs.690.00 needs to be recovered from the driver failing which the following officials will remain responsible for the loss.
1. Ajay Ku. Behera, Asst. eng.(Elect.)
2.M.D.KhudaBox,DLR,Verifying officer
3.Abhimanyu Behera,Asst eng.(Checking officer)
In reply to the objection memo ,the local authority deposited the amount in BMC cash counter vide MR No.-106084 dtd. 26.5.2017. However, the local authority could not produce the bank statement due to which the deposit of the amount could not be verified. Hence, the amount of Rs. 691.00 is held under objection.
14.38 -
Tampering of entries in the log book of vehicle no.-OD-02H-0339: (OMP-248):
In the month of October and November the entries for distance covered ,fuel consumed and the comments by the officer using the vehicle were tampered by using white liquid eraser.In the following dates as listed below the officer had given comment as “attended office but no work running” with his signature below the comment. But white liquid eraser was used on the comments and the vehicle was shown running for official work.
Date Distance in Km. Fuel in ltr shown to comment of Officer using the vehicle Name of Driver Verified and Checked by shown to be be consumed covered 21.10.15 30 2 No work Mitu Ajit Ku. Behera,Asst. Eng.(Ele.)BMC 22.10.15 30 2 No work Mitu Asst. Eng.(Ele.)BMC
1.11.15 15 1 No work Mitu Asst. Eng.(Ele.)BMC 2.11.15 75 5 No work Mitu Asst. Eng.(Ele.)BMC
6.11.15 30 2 No work Mitu Asst. Eng.(Ele.)BMC
7.11.15 45 3 No work Mitu Asst. Eng.(Ele.)BMC
8.11.15 15 1 No work Mitu Asst. Eng.(Ele.)BMC
11.11.15 60 4 Attended office but no work running Mitu Asst. Eng.(Ele.)BMC
152 / 257 AUDIT REPORT 25-06-2017
12.11.15 60 4 Attended office but no work running Mitu Asst. Eng.(Ele.)BMC
14.11.15 75 5 Attended office but no work running Mitu Asst. Eng.(Ele.)BMC
15.11.15 60 4 Attended office but no work running Mitu Asst. Eng.(Ele.)BMC
17.11.15 60 4 Attended office but no work running Mitu Asst. Eng.(Ele.)BMC
21.11.15 75 5 Attended office but no work running Mitu Asst. Eng.(Ele.)BMC
22.11.15 15 1 Attended office but no work running Mitu Asst. Eng.(Ele.)BMC
25.11.15 15 1 Attended office but no work running Mitu Asst. Eng.(Ele.)BMC
26.11.15 60 4 Attended office but no work running Mitu Asst. Eng.(Ele.)BMC
28.11.15 45 3 Attended office but no work running Mitu Asst. Eng.(Ele.)BMC
29.11.15 15 1 Attended office but no work running Mitu Asst. Eng.(Ele.)BMC
30.11.15 75 5 Attended office but no work running Mitu Asst. Eng.(Ele.)BMC
855 57
Objection memo was issued asking , why the expenditure shown for consumption of POL i.e. Rs.2812.00 (5749.33) would not be treated as a loss and suggested for recovery.But in reply to the objection memo , the local authority replied that on verification of log book it is ascertained that the vehicle was used for official work on the date listed out by audit. The Asst. Engineer in charge of work as also signed in support of work due so the object may be dropped.
As objection was raised on the basis of comments of the officer using the vehicle as mentioned in log book and detected by audit as "no work and attended office but no work ", the reply of the local authority is not convincing and the para stands on its own merit and the cost of fuel consumed as shown in the log book during these days, needs to be recovered.
Hence, the above said amount of Rs.2812.00 is suggested for recovery from the driver, failing which the following officials will remain responsible for the loss to BMC.
1.Ajit Ku. Behera, Asst.Eng.(Elect.)
2.Abhimanyu Behera,Asst. Eng.(Mech.)
3.Md.Khudabox, verifying officer
Responsible Person for this paragraph
Slno Name Designation Adress Amount(In Rs:) 1 Avimanyu Behera Asst. Eng.,Mechanical BMC, BBSR 937.00 2 Ajit Ku. Behera Asst. Engg. ,Electrical BMC,BBSR 938.00 3 Md.Khuda Box,DLR Asst.verifying BMC,BBSR 937.00 officer,vehicle section
14.39 -
153 / 257 AUDIT REPORT 25-06-2017
Excess consumption of fuel shown in the bill: (OMP-250)
In the month of December 2015 ,the total consumption of fuel as per the log book of vehicle no.-OD-02H-0339 was 85 ltr for covering a distance of 1275 km. But in the bill consumption of fuel shown was 89 ltr. Hence the excess consumption shown in the bill was 4 ltr . The cost of this 4ltr of fuel i.e. Rs.197.00(449.33=197.33) needs to be recovered.
During exit conference a copy of the MR no.106084/26.05.17 was submitted regarding recovery of the amount.However, the local authority could not produce the bank statement due to which the deposit of the amount could not be verified. Hence, the amount of Rs. 197.00 is held under objection.
14.40 -
Excess purchase of POL than the actual capacity of the Fuel Tank :- (OR-02-AZ 5355)(OMP-253-256)
On scrutiny of the Log book of the vehicle no.OR-02-AZ 5355 w.r.t. the credit coupons issued from BMC, it was observed that in the following dates as listed below, POL was purchased irrespective of the opening balance of fuel in the tank, causing the total quantity beyond the actual tanker capacity of the vehicle. The manner of retention of the excess fuel was asked through objection memo.
Date O.B. Filled (lts) Total Tanker capacity Excess in ltr. Vehicle no. & type Driver Officer
1.4.15 15 30 45 37 8 OR-02-AZ-5355,Indica Tulu Mallick B.N.Padhy,T.C.
4.4.15 26 30 56 37 19 B.N.Padhy,T.C. 9.4.15 16 30 46 37 9 B.N.Padhy,T.C. 13.4.15 21 30 51 37 14 B.N.Padhy,T.C. 17.4.15 20 30 50 37 13 B.N.Padhy,T.C. 22.4.15 12 30 42 37 5 B.N.Padhy,T.C. 25.4.15 18 20 38 37 1 B.N.Padhy,T.C. 27.4.15 20 20 40 37 3 B.N.Padhy,T.C. 1.5.15 10 30 40 37 3 B.N.Padhy,T.C. 4.5.15 24 30 54 37 17 B.N.Padhy,T.C. 8.5.15 24 30 54 37 17 B.N.Padhy,T.C. 13.5.15 19 30 41 37 4 B.N.Padhy,T.C. 18.5.15 14 30 44 37 7 B.N.Padhy,T.C. 22.5.15 14 30 44 37 7 B.N.Padhy,T.C. 4.6.15 16 30 46 37 9 B.N.Padhy,T.C. 9.6.15 19 30 49 37 12 B.N.Padhy,T.C. 21.6.15 9 30 39 37 2 B.N.Padhy,T.C. 4.7.15 8 30 38 37 1 B.N.Padhy,T.C. 14.7.15 23 30 53 37 16 Abhimanyu Behera,Asst. Engg.,Mech. 21.7.15 17 30 47 37 10 Asst. Engg.,Mech. 25.7.15 19 30 49 37 12 Asst. Engg.,Mech. 1.8.15 14 30 44 37 7 Asst. Engg.,Mech. 6.8.15 14 30 44 37 7 Asst. Engg.,Mech. 14.8.15 8 30 38 37 1 Asst. Engg.,Mech. 24.8.15 8 30 38 37 1 B.N.Padhy,T.C.
154 / 257 AUDIT REPORT 25-06-2017
7.9.15 13 30 43 37 6 B.N.Padhy,T.C. 23.9.15 10 30 40 37 3 Deepak Routray,Dy.Comm. 28.9.15 11 30 41 37 4 Deepak Routray,Dy.Comm. 1.10.15 19 30 49 37 12 Deepak Routray,Dy.Comm. 5.10.15 24 30 54 37 17 Deepak Routray,Dy.Comm. 9.10.15 24 30 54 37 17 Deepak Routray,Dy.Comm. 15.10.15 15 30 45 37 8 Deepak Routray,Dy.Comm. 19.10.15 26 30 56 37 19 Deepak Routray,Dy.Comm. 26.10.15 21 30 51 37 14 Deepak Rourayt,Dy.Comm. 10.11.15 23 30 53 37 16 Deepak Routray,Dy.Comm. 13.11.15 23 30 53 37 16 Deepak Routray,Dy.Comm. 17.11.15 22 30 52 37 15 Deepak Routray,Dy.Comm. 23.11.15 12 30 42 37 5 Deepak Routray,Dy.Comm. 26.11.15 23 30 53 37 16 Deepak Routray,Dy.Comm. 1.12.15 18 30 48 37 11 Deepak Rout,Dy.Comm. 5.12.15 17 30 47 37 10 Deepak Routray,Dy.Comm. 9.12.15 20 20 40 37 3 Deepak Routray,Dy.Comm. 14.12.15 10 30 40 37 3 Deepak Routray,Dy.Comm. 17.12.15 16 30 46 37 9 Deepak Routray,Dy.Comm. 22.12.15 14 30 44 37 7 Deepak Routrya,Dy.Comm. 26.12.15 26 30 56 37 19 Deepak Routray,Dy.Comm. 13.1.16 8 30 38 37 1 Deepak Routray,Dy.Comm. 16.3.16 15 30 45 37 8 Deepak Routray,Dy.Comm. 444
Name of Officer Excess fuel in Ltr. Cost of excess fuel @49.33/ltr. Deepak Routray 233 233 51.5=11999.5 Abhimanyu Behera 53 53 55.5 = 2941.5 B.N.Padhy 158 158 52.78 = 8339.24 Total 444 23280.00 In reply to the objection memo the local authority complied that (compliance page no. 63 and 70 ) the concerned log books were verified and found that the fuel issued has been utilized properly and there is no question of mis-utilisation of fuel. Though the balance of fuel on dates has been found to be more than the capacity of fuel tank, the consumption of fuel has been debited from the total balance of fuel and not from the quantity as per tank capacity. All the excess balance as shown by audit have been utilized on subsequent tours by the officer concerned. Further the audit has not also objected to the use of vehicles by consuming fuel from the total balance figure. Thus running of vehicles and adjustment of fuel from the excess balance of fuel has been justified. The excess fuel was preserved in a separate container kept in the vehicles. Again due to emergency nature of work even in late night when fuel will not be available in petrol pump, excess stock of fuel is kept in jerkin which has been subsequently utilized and reflected in log book. Thus the objection does not hold good and this should be dropped.
Audit reply : Vide OMP-311 (Para no.14.48) , against the point B(4 and 9) audit has pointed out that in none of the log books the starting time and end time of the vehicle in duty has been mentioned. In emergency case there must be office order of the commissioner, BMC which was neither produced before audit during the period of audit nor has been appended with the compliance.The duty chart of the officers using the vehicles were not produced by the vehicle section. The local authority could not establish the storage of excess quantity of fuel beyond the tank capacity after consumption by the running of the vehicles. As petrol/diesel is highly inflammable and the oil companies issue cautions not to store fuel in open space, the storage of large quantities of fuel in jerkins throughout the year is a remote possibility. Verification of the compliance w.r.t.the log books at the end of the day showed that the balance amount was as high as 131 litres and after deducting the fuel tank capacity of 42 litres, it is 89 liters which is quite impossible.
As stated below the balance at the day end of some log books which is more than the fuel tank capacity comes to 2691 litres
155 / 257 AUDIT REPORT 25-06-2017
amounting to Rs. 132747.00 @ 49.33/l.
Sl.no. Vehicle No. Date O.B. of Fuel filled Total fuel Fuel Balance fuel in Capacity of tank Excess balance Officers using the vehicle. fuel in ltr. in ltr. in ltr. consumed in the tank in ltr. in ltr. than the tank ltr. capacity in ltr.
1OR02BB2687, Indigo 27.7.15 19 35 54 5 49 427
22.9.15 17 35 52 6 46 424 Md.Mojahid, ALO,BMC 21.10.15 25 35 60 5 55 4213
11.2.16 17 35 52 7 45 423 16.2.16 22 35 57 8 49 427
2OD02L4675, BOLERO 9.4.15 38 40 78 8 70 6010 Sri Binay Das,
Dy. Comm. And Sri Subhransu Mishra, 16.6.15 32 40 72 9 63 603 Dy. Commissioner.
19.9.15 37 40 77 14 63 603
3OD02G5375, BOLERO 26.9.15 41 40 81 10 71 6011
19.10.15 37 40 77 10 67 607 Sri Deepak Routray, Dy. 21.10.15 56 20 76 9 67 607 Commissioner
29.10.15 37 40 77 9 68 608 2.11.15 38 40 78 8 70 6010
5.11.15 53 40 93 10 83 6023
9.11.15 57 40 97 9 88 6028 12.11.15 69 20 89 10 79 6019
18.11.15 38 40 78 9 69 609 5.12.15 33 40 73 10 63 603
12.12.15 30 40 70 3 67 607
15.12.15 55 40 95 7 88 6028 18.12.15 75 40 115 8 107 6047
22.12.15 75 40 115 8 107 6047
1.1.16 153 40 193 60 133 6073 Smt Dipti Rani Sahu, Dy. Commissioner 7.1.16 92 10 102 7 95 6035
4OD02C-3863,INDIGO 9.4.15 81 30 111 3 108 4266
156 / 257 AUDIT REPORT 25-06-2017
15.4.15 98 30 128 5 123 4281
4.5.15 101 30 131 5 126 4284 7.5.15 106 30 136 5 131 4289
10.5.15 106 30 136 5 131 4289
13.5.15 106 30 136 5 131 4289 16.5.15 106 30 136 10 126 4284
20.5.15 96 30 126 5 121 4279 23.5.15 96 30 126 5 121 4279
26.5.15 96 30 126 10 116 4274
1.6.15 88 30 118 7 111 4269 5.6.15 93 30 123 7 116 4274
10.6.15 95 30 125 6 119 4277 23.6.15 107 30 137 7 130 4288
2. 7.15 100 30 130 7 123 4281
7.7.15 99 30 129 8 121 4279 14.7.15 99 30 129 8 121 4279
21.7.15 95 30 125 6 119 4277 25.7.15 98 30 128 6 122 4280
6.8.15 87 30 117 9 108 4266
14.8.15 78 30 108 10 98 4256 21.8.15 68 30 98 10 88 4246
26.8.15 62 30 92 8 84 4242 31.8.15 51 30 81 7 74 4232
4.9.15 57 30 87 8 79 4237
9.9.15 54 30 84 8 76 4234 16.9.15 35 30 65 6 59 4217
23.9.15 32 30 62 7 55 4213 29.9.15 28 30 58 8 50 428
1.10.15 42 30 72 9 63 4221
7.10.15 32 30 62 8 54 4212 13.10.15 30 30 60 9 51 429
5 OR22C-6969,INDIGO 2.4.15 31 30 61 5 56 4214 Smt Aradhana Das, Dy. Commissioner
20.4.15 24 30 54 8 46 424 10.8.15 19 30 49 6 43 421
19.9.15 19 30 49 4 45 423
6OD02D4571,INDIGO 4.10.15 24 30 54 7 47 425
157 / 257 AUDIT REPORT 25-06-2017
7.10.15 25 30 55 12 43 421
10.10.15 22 30 52 9 43 421 Sri R.N.Mallick, E.E-I 13.10.15 27 30 57 11 46 424
19.10.15 26 30 56 11 45 423
26.10.15 37 30 67 12 55 4213
7OR05AC5316, INDICA 7.6.15 20 25 45 3 42 375
19.6.15 29 31 60 6 54 3717 3.8.15 16 30 46 5 41 374
14.8.15 18 30 48 5 43 376 18.8.15 18 30 48 6 42 375 Sri Labanya Sabar, CFO 5.9.15 14 30 44 5 39 372
8OR02BM8338, Indigo 2.4.15 34 20 54 6 46 424
4.8.15 25 30 55 7 48 426 12.8.15 23 30 53 8 45 423
14.8.15 36 30 66 6 60 4218 8.8.15 27 30 57 7 50 428 17.8.15 41 30 71 8 63 4221
21.8.15 35 30 65 11 54 4212 Sri Srimanta Mishra Dy.commissioner 24.8.15 35 30 65 10 55 4213
28.8.15 25 30 55 10 45 423 30.8.15 34 30 64 11 53 4211 3.9.15 22 30 52 9 43 421
1.10.15 27 30 57 9 48 426 4.10.15 29 30 59 11 48 426
7.10.15 27 30 57 11 46 424 10.10.15 25 30 55 10 45 423
9OR02BX0556, INDICA 11.6.15 24 30 54 8 46 379
158 / 257 AUDIT REPORT 25-06-2017
4.7.15 27 30 57 9 4837 11
13.7.15 24 30 54 8 4637 9 16.10.15 31 30 61 8 5337 16 Sri Debasish Mohanty, Estt. Officer 13.10.15 24 30 54 8 4637 9
19.10.15 39 30 69 9 6037 23 25.10.15 27 30 57 7 5037 13
29.10.15 28 30 58 9 4937 12 2.11.15 25 30 55 8 4737 10
6.11.15 23 30 53 8 4537 8
13.11.15 27 30 57 8 4937 12 17.11.15 27 30 57 9 4837 11 21.11.15 25 30 55 8 4737 10 15.3.16 22 30 52 7 4537 8
The abstract of the excess purchase of fuel without valid ground is given below.
Name & Designation of the officer using the vehicle Excess quantity of fuel Amount above the tank capacity involved Md.Mojahid, ALO,BMC 34 1677.22 Sri Binay Das, Dy. Comm. And Sri Subhransu Mishra, Dy. 16 789.28 Commissioner.
Sri Deepak Routray, Dy. Commissioner 254 12529.82 Smt Dipti Rani Sahu, Dy. Commissioner 2019 99597.27 Smt Aradhana Das, Dy. Commissioner 22 1085.26 Sri R.N.Mallick, E.E-I 27 1331.91 Sri Labanya Sabar, CFO 39 1923.87 Sri Srimanta Mishra Dy.commissioner 119 5870.27 Sri Debasish Mohanty, Estt. Officer 161 7942.13 Total: 2691 132747.03 or say 132747.00
The corporation sustained a loss to the amount of Rs. 132747.00 due to this excess purchase of fuel which needs recovery from the following persons found responsible.
Md.Mojahid, ALO,BMC 1677.22 Sri Binay Das, Dy. Comm. And Sri Subhransu Mishra, Dy. Commissioner. 789.28
Sri Deepak Routray, Dy. Commissioner 12529.82 Smt Dipti Rani Sahu, Dy. Commissioner 99597.27 Smt Aradhana Das, Dy. Commissioner 1085.26 Sri R.N.Mallick, E.E-I 1331.91 Sri Labanya Sabar, CFO 1923.87 Sri Srimanta Mishra Dy.commissioner 5870.27 Sri Debasish Mohanty, Estt. Officer 7942.13 Total: 132747.03
159 / 257 AUDIT REPORT 25-06-2017
Responsible Person for this paragraph
Slno Name Designation Adress Amount(In Rs:) 1 Md. Mojahid ALO BMC,BBSR 1677.00 2 Sri Binay Das Dy. Commissioner BMC, BBSR 394.00 3 Subhransu Mishra Dy. Commissioner BMC ,BBSR 395.00 4 Deepak Routray Dy. Commissioner BMC,BBSR 12530.00 5 Diptirani Sahoo Dy.Commissioner BMC,Bhubaneswar 99597.00 6 Aradhana Das Dy. Commissioner BMC,BBSR 1085.00 7 R.N.Mallik Executive Engineer Division-II, BMC,BBSR 1332.00 8 Labanya Sabar CFO BMC, BBSR 1924.00 9 Debashis Mohanty Est. Officer BMC, BBSR 7942.00 10 SRIMANTA MISHRA Dy Commissioner, BMC BMC, Bhubaneswar 5871.00
14.41 -
A.Excess consumption of fuel shown in the bill: (Vehicle no.OR-02-AZ 5355)(OMP-256)
In the month of July 2015 ,the total consumption of fuel as per the log book was 166 ltr where as consumption of fuel was certified as 169 ltr. causing excess payment for 3 ltr of fuel. Hence the cost of 3 ltr of fuel as stated above amounting to Rs. 162.00 [(169-166)54.00] needs recovery .
During exit conference,a copy of the MR No.106084 dtd .26.5.2017 was submitted regarding recovery of the amount.However, the local authority could not produce the bank statement due to which the deposit of the amount could not be verified. Hence, the amount of Rs. 162.00 is held under objection.
14.42 -
Higher distance covered per day:- (Vehicle no.OR-02-AZ 5355, Indica)(OMP-257)
On scrutiny, it was observed that the vehicle run for more than 100km (i.e. 105 km to 165 km average in a day) in most of the days of the year 2015-16 which seems abnormal and impracticable. Objection memo was issued to justify the matter.Details are furnished below.
Dates Distance Dates Distance Dates Distance Dates Distance covered in Km. covered in covered in covered in Km. Km. Km.
3.4.15 135 4.6.15 135 26.10.15 120 11.1.16 135 4.4.15 165 8.6.15 135 29.10.15 135 12.1.16 120 5.4.15 105 9.6.15 120 30.10.15 120 14.1.16 150 7.4.15 150 10.6.15 135 2.11.15 120 18.1.15 135 9.4.15 165 21.6.15 120 5.11.15 150 22.1.16 120 10.4.15 105 23.6.15 150 6.11.15 135 25.1.16 135 13.4.15 135 1.7.15 120 9.11.15 120 27.1.16 135 14.4.15 105 3.7.15 120 11.11.15 135 2.2.16 120 16.4.15 135 5.7.15 135 13.11.15 135 5.2.16 120 17.4.15 165 7.7.15 150 16.11.15 150 10.2.16 135 18.4.15 120 14.8.15 225 18.11.15 120 16.2.16 135 20.4.15 165 15.8.15 150 26.11.15 135 17.2.16 120 21.4.15 105 19.8.15 150 3.12.15 150 20.2.16 135
160 / 257 AUDIT REPORT 25-06-2017
23.4.15 150 26.8.15 135 4.12.15 120 22.2.16 120 24.4.15 120 27.8.15 195 5.12.15 135 23.2.16 120 25.4.15 165 28.8.15 150 7.12.15 135 3.3.16 150 28.4.15 165 29.8.15 165 9.12.15 165 8.3.16 135 4.5.15 135 30.8.15 135 11.12.15 120 10.3.16 120 7.5.15 165 31.8.15 165 14.12.15 120 11.3.16 120 10.5.15 135 22.9.15 135 16.12.15 150 14.3.16 150 13.5.15 120 28.9.15 135 19.12.15 120 16.3.16 135 15.5.15 165 3.10.15 135 21.12.15 135 17.3.15 135 18.5.15 135 5.10.15 135 26.12.15 135 19.3.15 150 20.5.15 165 6.10.15 120 28.12.15 120 22.3.15 150 22.5.15 135 9.10.15 135 29.12.15 150 23.3.15 120 23.5.15 120 12.10.15 120 30.12.15 135 28.3.15 135 20.5.15 165 19.10.15 135 5.1.16 120 31.3.16 135 27.5.15 120 19.10.15 135 6.1.16 135 TOTAL DISTANCE 15180 Total distance covered = 15180 km.
Total no. of days in which the above distance covered = 111
Fuel consumption capacity of the vehicle is 15 Km./ ltr.
Hence total fuel consumed during 111 days = 15180 / 15 = 1012 ltr.
Per day consumption of fuel = 1012 ltr / 111 = 9.11 ltr.
As per Finance Department office memorandum no.10954/F/Bt-1-9/2001(4-iii) fuel consumption allowed per day is 5-6 ltr.
Hence in 111 days the total consumption of fuel should be = 111 6 ltr = 666 ltr
Thus the excess fuel consumed in 111 days = 1012 - 666 = 346 ltr.
Average fuel rate during the year 2015-16 is Rs.51/ ltr.
The cost of excess fuel consumed = 346 51 = Rs.17646.00
The following persons are held responsible for such excess consumption of fuel.
In reply to the objection memo the local authority replied that the vehicle has plyed from the corporation work on the dates as listed by audit. Since the BMC works are urgent and public sensitive in nature, there was no way but to use the vehicle to accomplish the work timely. So the stipulation in corporation of fuel of 6 ltrs per day as per Finance Department guideline may not be applicable in case of ULB nature of work. Further the Auditor has not categorically objected to the plying of vehicle on any particular day and performance in duty.
The compliance is not convincing as the approved tour dairies of the officials using the vehicles covering the distance shown in the objection had not been produced to the audit, hence the para stands.
Responsible Person for this paragraph
Slno Name Designation Adress Amount(In Rs:) 1 B.N.Padhy Tax collecter BMC,BBSR 8823.00 2 Avimanyu Behera Asst. Eng.,Mechanical BMC, BBSR 8823.00
14.43 -
161 / 257 AUDIT REPORT 25-06-2017
Excess consumption of POL shown in the log book :- (Vehicle no.OR-02-AZ 5355)(OMP-257)
Due to exhibition of excess consumption of POL in the log book, as detailed below, Rs.496.00 was paid in excess. Hence the same needs to be recovered from the person concerned .
Date Distance POL Actual Excess POL Rate of POL Excess covered in consumed in consumption shown in ltr payment in Km. ltr as per log of POL in ltr. Rs. @15km/ltr 3.7.15 120 10 8 2 54 108 3.8.15 75 9 5 4 49 196 4.8.15 90 8 6 2 49 96 5.8.15 75 7 5 2 49 96 Total 10 496 During exit conference,a copy of the MR No.106084 dtd .26.5.2017 was submitted regarding recovery of the amount.However, the local authority could not produce the bank statement due to which the deposit of the amount could not be verified. Hence, the amount of Rs.496.00 is held under objection.
14.44 -
Undue favour shown to JWO in supply of work order: (solid Waste Management) (OMP-294,295)
On checking of the Municipal Solid Waste (MSW) account with reference to vouchers, connected files and Cash Book for the year 2015-16, it is revealed that garbage collected from different wards are lifted and transported to the Sainika School TTS .The garbage so collected from different wards are again re-lifted from the Sainika School TTS and transported to the Bhuasuni landfill site. For this, the BMC has directed the Jagruti Welfare Organisation (JWO) to lift the garbage from Sainik School Temporary Transfer Station (TTS) to Bhuasuni dumping yard vide their order no.-612 dt.19.07.2010 (CHO) & 12985/BMC dt.19.07.2010. No specific work order is issued to the JWO for lifting of garbage from TTS to Bhuasuni. No agreement has been signed for the said work. It is noteworthy to mention here that no tender has been called for lifting of garbage from TTS to Bhuasuni. As no tender is called for and no transparency is maintained in supplying the work order to JWO ,this is highly irregular .Objection memo was issued to the local authority to clarify the reason behind such irregularity . But the local authority remained silent. Fresh tender should be invited so that new bidders can compete and put their rate which may be lower to present agreement cost ,then only the actual position can be known.Therefore the total amount of Rs.104621716.00 is kept under objection .
Details of payment :-
Vr no./Date Period Quantity of MSW transported from TTS,Sainik Amount (Rs.)paid to JWO for lifting school to Bhuasuni in cum and carriage .
99/17.4.15 Feb-15 29510 8261229 15-Mar 29540.5 8269768
454/2.7.15 15-Apr 30289.5 8479449 May-15 30182 8449354 959/8.9.15 Jun-15 28855.5 8078005 Jul-15 31901 8930582 1255/17.10.15 Aug-15 31976 8951579 15-Sep 30924 8657215 1667/19.12.15 Oct-15 32366.5 9060898 Nov-15 32311.5 9045501 2254/19.3.15 Dec-15 32951 9224527 Jan-16 32912 9213609 373719.5 104621716 On reply to the objection the local authority replied that the wok of lifting and carriage of MSW from BMC managed words to TTS, one tender was
162 / 257 AUDIT REPORT 25-06-2017
invited by BMC vide TCN no-19387/BMC DATED 10.08.09. In this tender provision was made for transportation of the MSW for distances i.e. from 0 km to 30 km keeping in view that the MSW can be transported to any designated TTS identified by BMC without interruption. After observation all the formalities as per corporation law this tender was submitted to govt. for approval along with all the connected documents. On receipt of the said documents the Govt. in H & UD department has sought for so many clarifications from BMC to ascertain for transportation of MSW to Bhuasuni Solid Waste Management site as per orders sof Hon'ble High Court in OJC no-2461/2002 ( Siva Narayan Panda Vs State of Odisha and others). After being assured form BMC for carrying the MSW to Bhuasuni finally the Govt. in H & UD Department communicated the approval of the tender with a direction that the BMC should execute the contract with L1 bidder i.e. J.W.O. to take up the work honouring with the orders sof Hon'ble High Court in OJC mentioned above No-2461/2002. After getting approval from the Govt. the work order was issued to JWO after signing of the agreement and directed JWO to lift the MSW from TTS to Bhuasuni Solid Waste Management site vide BMC to lift the MSW from TTS to Bhuasuni Solid Wasted Management site vide BMC letter No. 8186 dt. 30.04.2010 and 12868 dt. 17.07.2010 (self explanatory) to avoid inviting a contempt proceeding likely to be taken up by the Hon'ble Court in case of any lkfurther delay to it.
The copies of documents related to above tender along with the correspondence made with the Govt. are enclosed herewith in a swquential manner for perusal of
As agreed by the Audit an agreement was executed between the Commissioner, BMC and Sri Smruti Ranjan paarida, Secretary, Jagruti Welfare Organisation for lifting and carriage of Municipal solid waste from different words inside corporation area on 30.04.2010 with a validity period of 2 years from the date of commencement of the word i.e. w.e.f. 01.05.2010.
In edpiry of the said agreement the matter was placed before the standing committed on contract to resolve the issue of for extension of the said contract for a period of 6 months or till the date of finalization of the new tender i.e. for management of MSW at Bhuasuni wherein the scope for the work was for carrying of MSW from TTS near Sainik school to SWM site at Bhuasuni including treatment and processing of MSW scientifically. For this purpose Govt. had engaged IDCO as Transaction advisor. Authority, authorized by H & UD Deptt vide letter No- 16761/HUD/13-HUD-65-REFM-17 Sctt-077/2013 (Vol-II) on 15.05.2013 had invited proposals vide No-BMC 04/2013-14 dt. 12.06.2013 (RFP) for ion of bidder for construction, operation and maintenance of the regional MSW management facility for treating the MSW collected from the city of BBSR and Cuttack on DBFOT basis in which the Essel infra project ltd was one of the bidder.
After evaluation of the bids received, BMC authority had the bid and issued letter of award No-1921 dt. 7.2.2014.
Subsequently the tender was finalized and the concession agreement was made with M/s Essel Bhubaneswar MSW Ltd on Dt. 29.05.2014. The condition precedent of which was scheduled to be completed within 18 months from the date of signing of the agreement i.e. 29.11.2015. After which as per concession agreement the agency shall take 18 months form the date of signing of the agreement i.e. 29.11.2015. After which as per concession agreement the agency shall take 18 months to start the work but due to a long protest & agitation of local people of nearby villages the work could not be started by the agency in time. With apprehension that M/s Essel Bhubaneswar MSW Ltd. shall takeover the transportation of MSW from TTS to SWM site, Bhuasuni (as per the scope of work in the concession agreement ) the decision could not be taken by the corporation for inviting of new tender. This issue has also been raised in the corporation and theradbare discussion has been made regarding the matter in detail (copy of which is enclosed for kind reference of the Audit ).
In this backdrop, if BMC will invite a new tender, period of contract can't be mentioned for a definite period since M/s Essel Bhubaneswar MSW Ltd has to take over the work on completion of infrastructure work at Bhuasuni SWM site. In the meantime the schedule of rate for transportation has also been increased to an extent of 53% (fifty three per cent) from the scheduled ratye at the time of invitation of the old tender. There is no guarantee regarding the cost involvement towards transportation of MSW of BMC will invite a new tender for carriage of transportation for a shorter period.
On the circumstances mentioned above the BMC authority is not in a position to take decision to invite a fresh tender for the purpose. As observed by the audit regarding transportation work of MSW from TTS point and Sainik school to SWM site at Bhuasuni was continued by M/s jagruti Welfare Organization as the Govt. has approved rate for distance and and rate for each trip is for transportation of garbage. In view of the facts mentioned above the JWO is carrying the work till today since M/s. Essel Bhubaneswar MSW Ltd, is not completing the work. However, the suggestion of audit will be placed before the corporation for taking a fresh decision on it.Hence the objection raised by audit may kindly be dropped.
As the compliance supplied by the local authority is not satisfactory as per the objection raised,the the above said amount is held under objection until a fresh decision is made by BMC and invite a new tender.
14.45 -
Excess payment made to JWO in the name of lifting of garbage from HQ and Secretariat: (OSP-296,297)
While checking the paid vouchers w.r.t. cash book and connected files it was noticed that a sum of Rs.1278051.00 was paid to JWO towards lifting of Garbage from HQ and secretariat. The payment was made @501.00 /trip of tractor. On further scrutiny of the related files it was observed that the total BMC area was divided into 67 wards, out of which ,the collection and lifting of garbage of 57 wards were handed over to three private agencies such as JWO (28 wards-Package-II (11) and package-III(17) ), Ramky (15,Package-I) and PMR(14, Package-IV). For the rest 10 wards sweeping was made by the BMC sweepers and only lifting of garbage was made by JWO. From the agreement files and other connected records it was revealed that there was no area namely Head Quarter from which garbage was to be
163 / 257 AUDIT REPORT 25-06-2017
collected and lifted. Similarly there was no provision for separate collection and lifting of garbage of secretariat. Further there was no separate tender file made available to audit as regard lifting of garbage from HQ and secretariat. As such payment made in the name of HQ and Secretariat is considered as excess payment to JWO. Objection memo was issued to the local authority for clarification of the reason for such excess payment .
In response to the objection memo the local authority complied that ,As a regular service and service as and when required for the whole day to Governor house, Odisha Legislative Assembly, Secretariate, CM Grievance office and other VIP areas, two tractors heve been deployed since long by the order of the then CHO. These areas are restricted areas and private agencies cann't enter into those areas. It is not in the agreement of the agency to clean the campus area.Hence those areas are taken up by using machines from BMC. However the counter resolution will be made for next audit.Hence the para may be dropped.
Details of payment:
Vr. No./Date Month Vehicles Number and No. of Trips lifted from H.Q. n Secretariat Total no. of trips OR-02 AF 0217 OR-02 AD 8496 OR-02 D 1733 OR-02-X-1250 455/2.7.15 Apr-15 77 82 nil nil 159 455/2.7.15 May-15 86 87 nil nil 173 960/8.9.15 Jun-15 84 82 nil nil 166 960/8.9.15 Jul-15 87 88 nil nil 175 1881/14.1.16 Aug-15 84 89 86 nil 259 1881/14.1.16 Sep-15 70 74 88 nil 232 1881/14.1.16 Oct-15 80 88 83 nil 251 125/21.4.16 Nov-15 76 81 66 nil 223 125/21.4.16 Dec-15 86 81 71 nil 238 125/21.4.16 Jan-16 80 70 29 nil 179 1250/1.10.16 Feb-16 77 85 nil 84 246 1250/1.10.16 Mar-16 83 89 nil 78 250 Total 2551 Total payment= 2551 trips @Rs.501.00 per tractor trip = Rs.1278051.00.
As per the compliance the resolution needs to be produced .Until the production of resolution the above said amount of Rs.1278051.00 is kept under objection.
14.46 -
Discrepancy noticed in number of trips of garbage dumped at SWM site Bhuasuni and number of trips of garbage lifted from TTS,Sainik School : (OMP-298)
On checking of the site register of Bhuasuni and the monthly garbage lifting registers of TTS, sainik school, it was observed that there was discrepancy in the number of trips of garbage lifted from TTS and number of trips of garbage dumped at Bhuasuni . The garbages were lifted from TTS , sainik school to Bhuasuni dumping yard through motor vevicles named HYVA with capacity 15 cum/ trip and Tippers with capacity 8.5 - 9 cum / trip. Objection memo was issued to know the actual reason for such discrepancy in total no of trips lifted and dropped in a month as detailed below. But in reply to objection memo the local authority remained silent.
Details :
Month No of trips of garbage lifted from the TTS No of trips of garbage dumped at SWM site at Difference in no of Excess no of trips Sainik School to SWM site at Bhuasuni as Bhuasuni lifted from TTS Sainik School as trips /quantity of per site registers of TTS per site registers of Bhuasuni Dumping Yard garbage in cum. (BDY) dumped at Bhuasuni
Apr-15 2705 2705 nil nil
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May-15 2654 2654 nil nil Jun-15 2582 2582 nil nil Jul-15 2892 2892 nil nil Aug-15 2869 2859 10 ( _ )10 /( _ )111.84 Sep-15 2763 2763 nil nil Oct-15 2900 2900 nil nil Nov-15 2883 2906 23 23 / 255.73 Dec-15 2994 2994 nil nil Jan-16 2930 2937 7 7 / 78.44 Feb-16 2539 2539 nil nil Mar-16 2710 2701 9 (-9) /( _ )100.8 From the above table it observed that in the moth of Non'2015 and Jan'2016 , a total of 30 nos of trips (334.17 cum) has been shown as extra trips of garbage dumped at Bhuasuni in comparison to the no. of trips as mentioned in the monthly garbage lifting registers of TTS. As payment has been made to JWO on the basis of no. of trips of garbage dumped at Bhuasuni, hence an excess payment of Rs.95459.00 (334.17 cum @ 285.66 per cum) has been made , which needs recovery from the JWO.
In reply to the objection memo the local body complied , "In audit para no 14.46 it has been raised objection by LFA for the month of August 2015, there is a short fall of 10 trips in billing according to TTS site register. The fact is that our lifting on dt.30.08.2015 (pg no-89) was 108 trips at TTS site register and dumping at BDY site is 108 trips as per BDY site register (page no.30), But audit over looked it. It may be concluded that there is no intention to commit error knowingly.If the auditor had verified the 10 trips shortge of MSW that would have been adjusted .With other trips payment would have been recommended.Hence 7 trips found excess in 3 cases would have adjusted on 02.01.2016, 06.01.2016 and 27.01.2016 (page no.-4, pg.no.12, pg. no.54 of Bhuasuni site register) and (pg. no.6 ,20, and 85 of TTS site register). On 20.11.15 the vehicle leaving from TTS to Bhuasuni, some of the vehicle drivers did not enter the vehicle no at the exit time in the TTS site register as the main gate was closed due to repair and they passed through the third gate ehere they did not enter time etc. However the vehicle entered their vehicle numbers at the BDY site register . Due to huge rush of vehicle in narrow road the driver of vehicle could not do the entry of vehicle at TTS site register. The BDY site register may be examined about their entry to BDY.
Therefore opportunity is to be provided to see the BDY and billing register in camparison to TTS site register for imparting justice before taking it an error for recovery.Hence this para may be dropped."
Audit has objected on the excess payment made basing on excess trip shown to be dropped at Bhuasuni Dumping Yard as per comparison between the site register of TTS Sainik School for lifting of MSW to Bhuasuni from TTS and the site register of Bhuasuni Dumping Yard for dumping of MSW . The objection was made on the excess MSW shown to be dumped at Bhuasuni as per Site register of BDY in the month of November '"2015 (23 trips) and Jan"2016 (7 trips).As in the month of August "2015 there is a less dumping of 10 trips at Bhuasuni by comparing the total no of trips in the month of August as a whole and the payment has been made on the basis of MSW dumped at Bhuasuni i.e. for 2859 trips , hence the request for adjustment of 10 trips does not arise .Again as lifting and dumping of MSW on dtd.30.08.2015 is same i.e. 108 trips ,hence it wont affect the differential amount of 10 trips on that month as whole.
Again it is observed that in the month of Aug'15 and Mar'16 , there is difference in the total no. of trips lifted from TTS and dumped at Bhuasuni. A total of 19 nos. of trips i.e. 212.64 cum of garbage has been less dumped at Bhuasuni in comparison to the total trips lifted from TTS during those months.This indicates that 19 trips of garbage has been thrown somewhere in the mid of the path between TTS and Bhuasuni ,which might be the cause of environment pollution in the near by areas. Hence the local authority is suggested to take necessary action against such misdeeds to keep Bhubaneswar clean and healthy.
Hence the para stands in its own merit . Also it is to be noted here that the less no of trips in Aug-15 and in Mar-16 has also been suggested for recovery in Para 14.51
Responsible Person for this paragraph
Slno Name Designation Adress Amount(In Rs:) 1 Bijay Kumar tripathy Sanitary Inspector, City Health 31820.00 Incharge of SWMP, Office,BMC,BBSR
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Bhuasuni 2 Srinibas sahoo Sanitary City Health 31819.00 Inspector,Incharge of office,BMC,BBSR TTS,Sainik School 3 Chandrika Prasad Das CHO City Health 31820.00 Office,BMC,BBSR
14.47 -
Violation of Orissa Municipal Rule- 1953 :(OMP-300)
As per Rule-138 (c) of OMR-1953, “A second advance for any work shall not be given until the first advance has been accounted for.”and Rule-138 (f) says that ,”Advance should be regularly and promptly adjusted.”But while checking the advance ledger w.r.t.the cash book and vouchers , it was observed that , violating the above said rule ,advance of Rs.300000.00 was given to Sri Asim Ku. Pattanaik,J.A. (store) vide voucher no. 858/26.8.15 for L.S.G. Day,2015 without adjustment of previous year advance of Rs.380000.00sanctioned for the same purpose vide voucher no.1055/27.8.2014. Objection memo was issued to know the reason for such irregularity..But the local authority remained silent, Hence , Rs.300000.00 is kept under objection until production of complianc.
14.48 -
Major Irregularities observed on scrutiny of Log books and purchase files of vehicle: (OMP-311)
A. On scrutiny of the file no xxxvi-22/2009 on purchase of vehicles it is observed that the vehicle no.OR-02 BL-1717 purchased in the year 2010 is a petrol version AC vehicle. But as per Govt. of Orissa, Finance Department office memorandum no.10954/F/Bt-1-9/2001(4-ii) there is ban on purchase of any Petrol wheel vehicle. Hence the reason for deviation from the above said order of F.D. was asked through objection memo but the local authority remained silent.
B. During checking of log books of hired/govt. vehicles of BMC , the following irregularities and deviations from austerity measures of Govt. of Odisha are observed.
1. In none of the log book of BMC own vehicle there is History sheet of the vehicle.
2. In most of the log book there is no page certificate by the AE.
3. The type of vehicle is not mentioned in the Log book.
4. Starting time and end time of vehicle in duty not mentioned in any Log book.
5. The full name of the driver and officer using the vehicles not mentioned.
6. Most of the vehicles are consuming more than 5-6 ltr/day in violation of Finance Department office memorandum no.10954/F/Bt-1-9/2001(4-iii) .
7. Vehicles are found running throughout the year i.e 365 days violating the Finance Department office memorandum no.10954/F/Bt-1-9/2001(4-vi-c).
8. Some of the vehicles have covered more than 250 Kms , even 300-350 Kms a day within the city.
9. In most of the Log books the fuel balance at the day end is more than the fuel tank capacity of the vehicle.
10. In almost all the log books the entries are manipulated by using white fluid eraser without the initials of the officers.
As the above said irregularities are found to be repeated year after year, the reason for such was asked through objection memo , but the local authority remained silent.No compliance was received till the end of audit.Therefore the local authority is suggested to regularise these irregularities in near future without violating Finance Department office orders.
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14.49 -
Clarification wanting: (OMP-306)
On scrutiny of the SWM files and vouchers, it was observed that the three agencies engaged in collection and transportation of solid waste, were being paid for their services at different rates as reflected in the agreement made with the BMC, which is given below.
Sl.No. Name of agency Package Rate/MT 1 RAMKY ENVIRON ENGINEERS LTD. I 2490.00 2 JAGRUTI WELFARE ORGANISATION II 2485.00 3 JAGRUTI WELFARE ORGANISATION III 2485.00 4 PMR CONSORTIUM IV 2432.00
As nothing was mentioned in the agreement regarding fixing of different rates and analysis of rates, the local authority is asked to produce the analysis of rates through objection memo. But the local authority didn't produce any document in support of analysis of the rates fixed for different agencies appointed for SWM . As the rate includes both loading / unloading and transportation of solid waste, it is very essential for audit to verify the analysis of rate in order to find out the irregularities, if any, made in the process of fixing the rate. Hence the local authority is suggested to produce the analysis of rate for the above said rates to the next audit for verification.
14.50 -
Non execution of agreed clause by executing agencies : (OMP-307)
On scrutiny of files of MSW programme, it was observed that as per clause 2.1.2 part-B of agreement between BMC and the three service provider agencies, the agencies should put an effective mechanism for segregation of plastic waste to be used in road construction and other activities as per the instruction of the officer in charge of BMC. But the same process was not followed throughout the year. The local authority is requested to clarify whether any step has been taken for such deviation of agreement before payment to the agencies. The details of payments are given below.
Vr. no./dt agency name Amount paid 254/15.5.15 Ramky Enviro Engineers Ltd. 6385466 255/15.5.15 PMR Consortium 9007262 256/15.5.15 Jagruti Welfare Organisation 12123885 257/15.5.15 Jagruti Welfare Organisation 7754278 381/22.6.15 Jagruti Welfare Organisation 15658843 382/22.6.15 Jagruti Welfare Organisation 10501268 383/22.6.15 PMR Consortium 11566333 384/22.6.15 Ramky Enviro Engineers Ltd. 7149227 706/04.8.15 Ramky Enviro Engineers Ltd. 13633949 707/04.8.15 PMR Consortium 17788494 708/04.8.15 Jagruti Welfare Organisation 14701669 709/04.8.15 Jagruti Welfare Organisation 24080342
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1221/17.10.15 Jagruti Welfare Organisation 17252104 1222/17.10.15 Jagruti Welfare Organisation 27296846 1223/17.10.15 Ramky Enviro Engineers Ltd. 15384344 1224/17.10.15 PMR Consortium 17952222 1660/18.12.15 PMR Consortium 13042521 1661/18.12.15 Ramky Enviro Engineers Ltd. 11947697 1662/18.12.15 Jagruti Welfare Organisation 13015170 1663/18.12.15 Jagruti Welfare Organisation 19122663 2098/20.2.16 PMR Consortium 19889609 2097/20.2.16 Jagruti Welfare Organisation 29553075 2096/20.2.16 Jagruti Welfare Organisation 18805876 2095/20.2.16 Ramky Enviro Engineers Ltd. 18298410 TOTAL 371911553
In reply to the objection memo, the local authority replied that on the process of segregation at TTS was initiated since June 2014 , but infrastructure at TTS was not properly developed . The platform was not ready. Again there was disturbance at Bhuasuni dumping yard for which the garbage was immediately shifted with police protection for dumping at Bhuasuni.No time was left for segregation. This practice is going on till date which does not allow us for segregation.Now process by SBA cell has started for segregation at source of collection by identifying rag pickers and deploying for same by the SBA cell, BMC. The details may be sought for SBA cell regarding segregation . Hence the para may be dropped.
As the compliance submitted by the local authority is not satisfactory hence the total amount of Rs.258866721.00 (Rs.371911553.00 - Rs.113044832.00, which is held under objection vide para 14.51 ) is held under objection.
14.51 -
Excess solid waste shown to be deposited at TTS :(OMP-309)
On checking of the files ,registers and vouchers of the MSW ,it was noticed that the solid wastes of different wards of BBSR are lifted and transported to the TTS point at sainik school by different agencies appointed by BMC and again transported to the main SWM site at Bhuasuni by the agency JWO. But on scrutiny it was observed that there was a huge difference between the quantity of solid waste transported to TTS and the quantity dumped at Bhuasuni. The details of which given below :-
Sl.no. Period Qnty of MSW deposited at Qnty of MSW dumped at Difference As per AR no. TTS in cum Bhuasuni in cum 1 02/2011 to 12/2011 528180 cum 155607.5 cum 372572.5 cum 614/2012-13 2 1/2012 to 01/2013 676230.48 cum 301527.5 cum 374702.98 cum 14566/2013-14 3 02/2013 to 02/2014 602760 cum 308767 cum 293993 cum 48099/2014-15 4 03/2014 to 02/2015 444186.902 cum 306513.5 cum 137673.402 cum 2015-16 5 03/2015 to 01/2016 437174 cum 344209.5 cum 92964.5 cum Current audit
2688531.382 cum 1416625 cum 1271906.382 cum
The above record shows that either there is piling of the extra garbage at TTS or excess quantity has been shown to be transported to the TTS point to give undue financial benefit to the executing agencies. The actual cause for such discrepancy was asked through objection memo .
As per the previous audit report of local und audit for the year 2015-16 on account of BMC-2014-15,it was learnt from the file no.XXXV (Suit)-64/2002 in OJC no.-2461/2002 placed before Honourable High Court Odisha that the BMC authority has pleaded in a series of affidavit that
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the MSW are instantly transported to Bhuasuni SWM plant site without affecting the inner atmosphere of the city.The honourable High Court Odisha has directed BMC not to use any TTS inside the city and the MSW collected from different sources need to be transported directly to Bhuasuni. It was also learnt from the said file that the BMC is taking due care to lift MSW immediately to Bhuasuni without dumping the same for long time in TTS.
As such the local authority is requested to clarify whether such huge quantity of solid wast e to the tune of 1271906.382 cum as on Jan-2016 has been piled up at TTS, Sainik school or excess quantity has been shown fictitiously to give undue financial benefit to the executing agencies.In the absence of necessary recordable evidence from the local authority to substantiate the case, the audit will view that the excess quantity of MSW shown to have been collected during the period March-2015 to Jan-2016 to the tune of 92964.5 cum (46482.25 metric ton) (arrived by taking into consideration the volume of vehicles used for transportation of MSW and the same was converted by taking 2 cum as one metric ton) to be fraudulent in nature and the expenditure made in this regard is considered as fictitious expenditure which amounts to Rs.113044832.00 ( 46482.25 metric ton x Rs.2432.00,lowest package rate).
The original memo along with compliance was not returned by the local authority till the closure of audit.Hence a sum of Rs.113044832.00 is suggested for recovery from from the persons concerned.
However after the Exit conference the local authority replied that as per SWM manual the solid waste management is one of the obligatory function of the urban local bodies . The bodies are therefore required to provide adequate services apart from transportation and disposal of SWM from the city. The practice of transportation of MSW from Sainik School to Bhuasuni started in 2010-11 after direction of Hon'ble High Court. Some of the garbage were filled with the ditches. Now we can see that the ditches are filled up by soil and morrum and construction there a big platform and boundary wall for maintenance of SWM .But we can't say that what quantity of garbage transported to TTS to Bhuasuni because due to non installation of weighbridge at TTS. All the waste are calculated as per trip and transportation of TTS for TTS to Bhuasuni. So the objection raised by the audit based on records only not physically verified the place of disposal as well as quantify the trips of tractors and trucks. However the garbage volume of tractor is weighed in presence of AG audit team and found the maximum weight is 200 Kg to 700 Kg. Hence the transportation of garbage is not true and the para may be dropped.
The reply of the local authority is not satisfactory. In spite of OJC no.-2461/2002 placed before Honourable High Court Odisha and direction given to BMC Authority not to use any TTS inside the city and the MSW collected from different sources need to be transported directly to Bhuasuni, the BMC Authority for what causes still dumping in the TTS Sainik school in contravention to the Honourable High Court order and why has not revised the agreement with the JWO for directly transporting the solid waste to Bhuasuni dumpyard site? And for what reasons the Audit will accept the payment as per the quantity dumped in TTS and not in Bhuasuni dumpyard site, which is accepted by the HC?The reply of the BMC Authority does not satisfy the queries of the Audit. Hence the para stands.
Responsible Person for this paragraph
Slno Name Designation Adress Amount(In Rs:) 1 Kartika Sethy Sanitary Inspector City Health 8695756.00 Office,BMC,BBSR 2 Chandrika Prasad Das CHO City Health 8695760.00 Office,BMC,BBSR 3 Srinibas sahoo Sanitary Inspector City Health 8695756.00 office,BMC,BBSR 4 Baikuntha Sahu Sanitary inspector City Health 8695756.00 office,BMC,BBSR 5 Sanjay mohapatra Sanitary Inspector City Health 8695756.00 office,BMC,BBSR 6 Krushna Chandra Sahu Sanitary Inspector City Health 8695756.00 Office,BMC,BBSR 7 Bijay Kumar tripathy Sanitary Inspector City Health 8695756.00 Office,BMC,BBSR 8 Bijay Kumar Mohapatra Sanitary Inspector City Health 8695756.00 Office,BMC,BBSR 9 Sanjay mohapatra Sanitary inspector City Health 8695756.00 Office,BMC,BBSR. 10 Nikunja kumar Ray Sanitary Inspector City Health 8695756.00 Office,BMC,BBSR. 11 Umakanta Pattnaik Sanitary Inspector City health office, 8695756.00 BMC,BBSR. 12 Laxmikanta das sanitary Inspector City Health 8695756.00 Office,BMC,BBSR. 13 Laxman Kumar Mohapatra Sanitary Inspector City Health 8695756.00 Office,BMC,BBSR
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14.52 -
Excess expenditure in CPF due to totalling mistake – POM No.40/02.08.16 OSP133-134While effecting reconciliation it was seen that an excess expenditure of Rs.2000.00 was booked in the cash book on 26.03.2015 due to totalling mistake and the same was withdrawn from bank. The total of CPF withdrawal at page 163 of the bill register comes to Rs.2921463.00 instead of Rs.2923463.00 for which the cheque(bearing no.033673) was issued. Clarification invited in this respect was not submitted.The amount is a loss to the CPF fund for which Sri Krushna Chandra Samantaray,Head Asst.
Rs.24000.00 was entered in the aquittance and cash book instead of Rs.26000.00. Actually the loan amount is Rs.26000.00.Necessary reconciliation entry has been made in the cash book.
The compliance submitted during the exit conference was verified w.r.t. records & found to be satisfactory, hence the para is dropped.
14.53 -
14.54 -
Excess stock of fuel beyond tank capacity: (Vehicle section)(OMP-337-346)
On scrutiny of the Log books of vehicles used in BMC w.r.t. fuel bills and tokens issued for fuel, it was observed that in the following cases fuel was shown to be filled in the tank in excess of the capacity of the tank which is very impractical.
It could not be ascertained from the bills supplied by the fuel supplier M/S S.K.Rahaman & S.F.Rahaman as to on which date the fuel was supplied .The bill show a single date with reference to a no. of tokens supplied by the BMC for a particular vehicle. As the log book is a prescribed document which is an authentic record showing the details of running of the vehicle and consumption of fuel, the date of entry of fuel in the log book is treated as authentic .Basing on the information ,it is seen that fuel has been purchased in excess of tank capacity throughout the year. The details of excess stock of fuel are furnished below. Necessary compliance is invited as to why the expenditure would not be treated as loss to the municipal fund.
Sl.no. Vehicle No. Date O.B. of Fuel filled Total fuel Capacity of Extra quantity Officers using the vehicle. fuel in ltr. in ltr. in ltr. tank in ltr. of fuel shown to be filled than the actual tank capacity. 1 OR02BB2687,Indigo 6.6.15 9 35 44 43 1 13.7.15 11 35 46 43 3 21.7.15 10 35 45 43 2 27.7.15 19 35 54 43 11 4.9.15 14 35 49 43 6 22.9.15 17 35 52 43 9 21.10.15 25 35 60 43 17
9.1.16 13 35 48 43 5 14.1.16 9 35 44 43 1 6.2.16 10 35 45 43 2 11.2.16 17 35 52 43 9
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16.2.16 22 35 57 43 14 80 ltr Md.Mojahid,ALO
Cost=80 x 51.00( avg diesel ratein 2015-16 ) = 4080.00 2 OD02L4675,BOLERO 6.4.15 24 40 64 60 4 9.4.15 38 40 78 60 18 20.4.15 24 40 64 60 4 16.6.15 32 40 72 60 12 22.6.15 29 40 69 60 9 27.6.15 31 40 71 60 11 15.7.15 3 60 63 60 3 25.7.15 14 60 74 60 14 18.8.15 26 40 66 60 6 22.8.15 25 40 65 60 5
27.8.15 25 40 65 60 5 30.8.15 23 40 63 60 3 11.9.15 32 40 72 60 12 19.9.15 37 40 77 60 17 26.9.15 25 40 65 60 5 128 ltr Binay Das,Dy. Comm. And Subhransu Mishra,Dy. Cost = 128 x Commissioner. 51 =6528.00 3 OD02G5375,BOLERO 2.4.15 27 40 67 60 7 24.4.15 23 40 63 60 3 25.6.15 20 50 70 60 10 27.6.15 33 40 73 60 13 26.9.15 41 40 81 60 21 19.10.15 37 40 77 60 17 21.10.15 56 20 76 60 16 26.10.15 27 40 67 60 7 29.10.15 37 40 77 60 17 2.11.15 38 40 78 60 18 5.11.15 53 40 93 60 33 9.11.15 57 40 97 60 37 12.11.15 69 20 89 60 29 18.11.15 38 40 78 60 18 5.12.15 33 40 73 60 13 12.12.15 30 40 70 60 10 15.12.15 55 40 95 60 35 18.12.15 75 40 115 60 55 22.12.15 75 40 115 60 55 1.1.16 153 40 193 60 133
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7.1.16 92 10 102 60 42 589 ltr Deepak Routray,Dy. Commissioner cost= 589 x 51 = 30039.00 4 OD02C-3863,INDIGO 9.4.15 81 30 111 42 69 15.4.15 98 30 128 42 86 4.5.15 101 30 131 42 89 7.5.15 106 30 136 42 94 10.5.15 106 30 136 42 94 13.5.15 106 30 136 42 94 16.5.15 106 30 136 42 94 20.5.15 96 30 126 42 84 23.5.15 96 30 126 42 84 26.5.15 96 30 126 42 84 1.6.15 88 30 118 42 76
5.6.15 93 30 123 42 81 10.6.15 95 30 125 42 83 23.6.15 107 30 137 42 95 2. 7.15 100 30 130 42 88 7.7.15 99 30 129 42 87 14.7.15 99 30 129 42 87 21.7.15 95 30 125 42 83 25.7.15 98 30 128 42 86 6.8.15 87 30 117 42 75 14.8.15 78 30 108 42 66 21.8.15 68 30 98 42 56 26.8.15 62 30 92 42 50 31.8.15 51 30 81 42 39 4.9.15 57 30 87 42 45 9.9.15 54 30 84 42 42 16.9.15 35 30 65 42 23 23.9.15 32 30 62 42 20 29.9.15 28 30 58 42 16 1.10.15 42 30 72 42 30 7.10.15 32 30 62 42 20 13.10.15 30 30 60 42 18 19.10.15 20 30 50 42 8 2146 ltr Dipti Rani Sahu,Dy. Commissioner cost = 2146 x 51 =109446.00 5 OR22C-6969,INDICA 2.4.15 31 30 61 37 24 20.4.15 24 30 54 37 17
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5.5.15 14 30 44 37 7 11.5.15 15 30 45 37 8 19.5.15 13 30 43 37 6 4.6.15 14 30 44 37 7 20.6.15 10 30 40 37 3 24.6.15 13 30 43 37 6 8.7.15 9 30 39 37 2 13.7.15 15 30 45 37 8 18.7.15 13 30 43 37 6 23.7.15 12 30 42 37 5 28.7.15 12 30 42 37 5 2.8.15 13 30 43 37 6 6.8.15 16 30 46 37 9 10.8.15 19 30 49 37 12 17.8.15 15 30 45 37 8 22.8.15 11 30 41 37 4 27.8.15 12 30 42 37 5 1.9.15 12 30 42 37 5 7.9.15 12 30 42 37 5 14.9.15 15 30 45 37 8 19.9.15 19 30 49 37 12 28.10.15 8 30 38 37 1 179 ltr Aradhana Das,Dy. Commissioner cost = 179 x 51 =9129.00 6 OD02D4571,INDIGO 1.4.15 20 30 50 42 8 3.4.15 23 30 53 42 11 9.4.15 21 30 51 42 9 16.4.15 15 30 45 42 3 22.4.15 14 30 44 42 2 13.5.15 13 30 43 42 1 17.7.15 4 40 44 42 2 20.7.15 14 30 44 42 2 23.7.15 13 30 43 42 1 29.7.15 15 30 45 42 3 1.8.15 14 30 44 42 2 20.9.15 16 30 46 42 4 23.9.15 19 30 49 42 7 26.9.15 18 30 48 42 6 29.9.15 18 30 48 42 6 2.10.15 15 30 45 42 3 4.10.15 24 30 54 42 12 7.10.15 25 30 55 42 13 10.10.15 22 30 52 42 10
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13.10.15 27 30 57 42 15 19.10.15 26 30 56 42 14 26.10.15 37 30 67 42 25 9.11.15 20 30 50 42 8 13.11.15 21 30 51 42 9 1.12.15 15 30 45 42 3 4.12.15 15 30 45 42 3 7.12.15 15 30 45 42 3 10.12.15 13 30 43 42 1 19.12.15 13 30 43 42 1 22.12.15 13 30 43 42 1 8.3.16 22 30 52 42 10 198 ltr R.N.Mallick,EE-I
cost = 198 x 51 =10098.00 7 OR05AC5316, INDICA 7.6.15 20 25 45 37 8
19.6.15 29 31 60 37 23 25.7.15 10 30 40 37 3 3.8.15 16 30 46 37 9 10.8.15 11 30 41 37 4 14.8.15 18 30 48 37 11 18.8.15 18 30 48 37 11 5.9.15 14 30 44 37 7 10.9.15 10 30 40 37 3 14.10.15 15 25 40 37 3 25.11.15 18 25 43 37 6 13.1.16 9 30 39 37 2 1.2.16 10 30 40 37 3 Total 93 ltr Labanya Sabar, CFO
cost = 93 x 51 =4743.00 8 OR02BM8338, Indigo 2.4.15 34 20 54 42 12 17.4.15 17 30 47 42 5 11.5.15 13 30 43 42 1 13.6.15 14 30 44 42 2 24.7.15 19 30 49 42 7 27.7.15 20 30 50 42 8 4.8.15 25 30 55 42 13 12.8.15 23 30 53 42 11 14.8.15 36 30 66 42 24 8.8.15 27 30 57 42 15 17.8.15 41 30 71 42 29 21.8.15 35 30 65 42 23 24.8.15 35 30 65 42 23
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28.8.15 25 30 55 42 13 30.8.15 34 30 64 42 22 3.9.15 22 30 52 42 10 7.9.15 15 30 45 42 3 10.9.15 18 30 48 42 6 22.9.15 15 30 45 42 3 29.9.15 16 30 46 42 4 1.10.15 27 30 57 42 15 4.10.15 29 30 59 42 17 7.10.15 27 30 57 42 15 10.10.15 25 30 55 42 13 13.10.15 22 30 52 42 10 15.10.15 20 30 50 42 8 19.10.15 24 20 44 42 2 3.12.15 19 30 49 42 7 7.12.15 17 30 47 42 5 11.12.15 18 30 48 42 6 26.12.15 13 30 43 42 1 29.12.15 19 30 49 42 7 1.1.16 19 30 49 42 7 8.1.16 14 30 44 42 2 11.1.16 17 30 47 42 5 14.1.16 17 30 47 42 5 25.1.16 16 30 46 42 4 Total 363 ltr Srimanta Mishra ,Dy.commissioner cost = 363 x 51 = 18513.00
9 OR02BN0559,INDICA 26.9.15 8 35 43 37 6 ltr Sri. Chandrika Prasad Das,CHO 6 x 51 =306.00
10 OR02BX0556, INDICA 9.4.15 10 30 40 37 3 24.4.15 9 30 39 37 2 18.5.15 12 30 42 37 5 22.5.15 14 30 44 37 7 27.5.15 10 30 40 37 3 4.6.15 15 30 45 37 8 1.6.15 8 30 38 37 1 9.6.15 11 30 41 37 4 11.6.15 24 30 54 37 17 17.6.15 18 30 48 37 11 22.6.15 14 30 44 37 7
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4.7.15 27 30 57 37 20 9.7.15 18 30 48 37 11 13.7.15 24 30 54 37 17 17.7.15 20 30 50 37 13 20.7.15 21 30 51 37 14 25.7.15 15 30 45 37 8 29.7.15 16 30 46 37 9 29.9.15 18 30 48 37 11 6.10.15 10 30 40 37 3 9.10.15 17 30 47 37 10 16.10.15 31 30 61 37 24 13.10.15 24 30 54 37 17 19.10.15 39 30 69 37 32 25.10.15 27 30 57 37 20 29.10.15 28 30 58 37 21 2.11.15 25 30 55 37 18 6.11.15 23 30 53 37 16 10.11.15 21 30 51 37 14 13.11.15 27 30 57 37 20 17.11.15 27 30 57 37 20 21.11.15 25 30 55 37 18 26.11.15 17 30 47 37 10 29.11.15 22 20 42 37 5 2.12.15 19 30 49 37 12 7.12.15 10 30 40 37 3 11.12.15 9 30 39 37 2 21.12.15 20 30 50 37 13 26.12.15 13 30 43 37 6 30.12.15 14 30 44 37 7 13.1.16 15 30 45 37 8 16.1.16 19 30 49 37 12 20.1.16 17 30 47 37 10 1.2.16 15 25 40 37 3 9.2.16 10 30 40 37 3 8.3.16 13 30 43 37 6 12.3.16 13 30 43 37 6 15.3.16 22 30 52 37 15 19.3.16 20 30 50 37 13 24.3.16 12 30 42 37 5 27.3.16 19 30 49 37 12
30.3.16 23 20 43 37 6 Total 561 ltr Debasish Mohanty, Estt. Officer cost = 561 x
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51 = 28611.00
Grand Total 221187.00 In reply to the objection memo the local authority complied that (compliance page no. 63 and 70 ) the concerned log books were verified and found that the fuel issued has been utilized properly and there is no question of misutilisation of fuel. Though the balance of fuel on dates has been found to be more than the capacity of fuel tank, the consumption of fuel has been debited from the total balance of fuel and not from the quantity as per tank capacity. All the excess balance as shown by audit have been utilized on subsequent tours by the officer concerned. Further the audit has not also objected to the use of vehicles by consuming fuel from the total balance figure. Thus running of vehicles and adjustment of fuel from the excess balance of fuel has been justified. The excess fuel was preserved in a separate container kept in the vehicles. Again due to emergency nature of work even in late night when fuel will not be available in petrol pump, excess stock of fuel is kept in jerkin which has been subsequently utilized and reflected in log book. Thus the objection does not hold good and this should be dropped.
Audit reply : Vide OMP-311 (Para no.14.48) , against the point B(4 and 9) audit has pointed out that in non of the log book the starting time and end time of the vehicle in duty has been mentioned and in most of the log books the fuel balance at the day end is more than the fuel tank capacity.As no time is mentioned in the log book ,it is assumed by the audit that the vehicles are used during the office period of BMC i.e. from 10 a.m. to 5 to 6 p.m.
In emergency case it may exceed upto 9 to 10 pm. The petrol pumps remain opened at least upto 10 pm.BMC vehicles are filling their fuel from the petro pump Rehman and Rehman near Rasulgarh. There must be office order of the commissioner,BMC for any emergency nature of work in late night, which was neither produced before audit during the period of audit nor has been appended with the compliance.The duty chart of the officers using the vehicles were not produced by the vecicle section . in none of the log books the starting time and end time of the vehicle in duty has been mentioned. In emergency case there must be office order of the commissioner, BMC which was neither produced before audit during the period of audit nor has been appended with the compliance.The duty chart of the officers using the vehicles were not produced by the vehicle section. The local authority could not establish the storage of excess quantity of fuel beyond the tank capacity after consumption by the running of the vehicles. As petrol/diesel is highly inflammable and the oil companies issue cautions not to store fuel in open space, the storage of large quantities of fuel in jerkins throughout the year is a remote possibility.
The compliance is not accepted, hence the para stands .
Responsible Person for this paragraph
Slno Name Designation Adress Amount(In Rs:) 1 Subhransu Mishra Dy. Commissioner BMC ,BBSR 1632.00 2 Avimanyu Behera Asst. Eng.,Mechanical BMC, BBSR 110591.00 3 Debashis Mohanty Est. Officer BMC, BBSR 14306.00 4 SRIMANTA MISHRA Dy Commissioner, BMC Dy Commissioner, BMC 9257.00 5 Labanya Sabar CFO BMC, BBSR 2372.00 6 R.N.Mallik Executive Engineer Division-II, BMC,BBSR 5049.00 7 Aradhana Das Dy. Commissioner BMC,BBSR 4565.00 8 Diptirani Sahoo Dy.Commissioner BMC,Bhubaneswar 54723.00 9 Deepak Routray Dy. Commissioner BMC,BBSR 15020.00 10 Binay das Dy.Commissioner BMC, BBSR 1632.00 11 Md. Mojahid ALO BMC,BBSR 2040.00
14.55 -
A.Less O.B. shown in the log book(CHO, Bhubaneswar)(OMP-360)
On scrutiny of the log book of vehicle no.OR-02-AE-6213 (Tata Tipper) , it was observed that vide page no.3, on dt.18.4.15 the CB of fuel in the tank was 15 ltrs where as the OB of fuel on dtd.19.4.15 (pg. No.4) was 5 ltrs. This shows that 10 ltrs of fuel has been less shown in the OB of dtd.19.4.15. The cost this 10 ltr of diesel i.e. Rs.510.00 (10 x 51.00) needs to be recovered from the driver .
B.Excess payment on consumption of fuel in vehicle no. OR-02-AE-6213:
177 / 257 AUDIT REPORT 25-06-2017
In the month of April 2015, the actual consumption of total fuel was 660 ltrs , where as the pass for payment was made for 670 ltrs. Hence ,excess payment has been made for extra 10 litres of fuel.
The reason for such excess payment was asked through objection memo, but the local authority didn't comply to thie objection. Hence the para stands on its own merit.Hence the cost of excess 10 ltr of diesel i.e Rs.510.00 needs to be recovered .
The following persons are held responsible for the total loss of Rs.1020.00 ( 510.00 + 510.00 ).
In reply to the objection memo the local authority deposited the above said amount of Rs.1020.00 vide cash receipt no. 106086 dtd. 26.5.2017. As the bank scroll against the said deposit has not been produced
14.56 -
Voucher wanting: (SBA Cell)(POM-353)
On checking of the vouchers of City Solid Waste Management Fund – A technical assistance fund for solid waste management in Bhubaneswar, w.r.t. the Bank book ,it is observed that expenditure shown in bank book on dated 15th july 2015 i.e. Rs.2070.00 against which no voucher is there in the voucher guard file. The amount has been paid to Nihar Ranjan Patra, Communication Expert,SBA Cell, towards expenditure for world environment day. Objection memo was issued for production of concerned voucher against this payment for verification.But the local authority didn't produce the voucher.Hence the above amount is held under objection until the production of voucher.
14.57 -
Double drawal of salary PoM no.107/03.11.2016 and 136/20.01.17 OSP no.271 and 321
It was noticed during the course of audit of arrear pay register (Vol.B Pg.3 ) for the year 2015-16 that arrear pay of Sri Parsuram Sahoo was drawn from February, 2013 to January,2015,consequent upon his promotion from Jr. Asst. to Sr. Asst. A net amount of Rs.11545.00 was drawn vide Vr. no.62/10.04.15 after deduction of the pay drawn previously.
The details of due and drawn amounts are as follows –
Due Drawn Balance Pay+GP DA HRA Total Pay DA HRA Total 310677 298034 62135 670846 305850 292281 61170 659301 11545
The drawn amount includes the salary for the month of July,2013(2nd row) as per the following details –
Pay GP DA HRA Total
11000 1900 11610 2580 27090.00
But the salary for the month of July,2013 amounting to Rs.27090.00 was again drawn vide Vr.no.242/13.05.15 (Page 07 of the register). This led
178 / 257 AUDIT REPORT 25-06-2017
to double drawal of salary in favour of Sri Sahoo which is irregular.
The objection memo and the reminder issued remained uncomplied.Several verbal persuations went in vain.Due to this the corporation sustained a loss of Rs. 27090.00.The amount needs recovery from Sri Parsuram Sahoo,S.A. failing from the following persons found responsible for the payment –
1.Smt Diptirani Sahoo, Dy.Commissioner and DDO. 5418.00
2.Sri Ashok k Manik,IA 5418.00
3.Sri Santosh Kumar Pattnaik,Accountant 5418.00
4.Sri Krushna Ch Samantaray,HA 5418.00
5..Smt Bhabani Pujapanda,Jr. Asst. 5418.00
The compliance submitted to the para is satisfactory. Hence the para is dropped.
14.58 -
Excess payment in CLR wages POM no.160/07.03.17 and 175/15.03.17 OSP no.377 & 409
During the course of audit of muster rolls of CLR wages, it was found that a total sum of Rs.67300.00 was paid in excess due to totalling mistake/tampering The details are furnished below -
Sl. No. Payment for the month of Section Actual amount Calculated amount Excess payment 1. May,2015 Enforcement squad 19950 23200 3250 2. June,15 CHO 171800 172000 200
Conservancy Ward no.50 3. June,15 Cattle drive 37600 42550 4950 4. June,15 General 554100 611800 57700 5. Aug.,15 CHO 116000 116200 200
Conservancy Ward no.16 6. October,15 CHO 391600 392600 1000
Conservancy
Ward no.16,20,21,26 Total 67300.00 The objection memo and the reminder issued on this score remained un complied till the end.Due to this, the Corporation suffered a loss of Rs. 67300.00 which needs recovery from the following persons found responsible -
1.Sri Ramesh Ch Ratha,Head Asst. Rs.18992.00
2..Sri Rashmiranjan Guru,Jr. Asst. Rs.19458.00
3.Sri Santosh Kumar Patnayak,Accountant Rs.14425.00
4.Sri Ashok Kumar Manik,Internal Auditor Rs.14425.00
Compliance was not submitted even during the exit conference, hence the para stands.
Responsible Person for this paragraph
Slno Name Designation Adress Amount(In Rs:) 1 Ashok Ku Manik Ex-Internal Auditor BMC,Bhubaneswar 14425.00 2 Santosh ku Pattnaik Accountant BMC,Bhubaneswar 14425.00 3 Ramesh Ch Ratha. Head Asst. BMC,Bhubaneswar 18992.00
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4 Rashmiranjan Guru Jr. Asst.,DLR BMC,Bhubaneswar 19458.00
14.59 -
A.Irregular payment of Medical Allowance to regular employees POM no.93/25.10.16 pg.240-241 no.135/20.01.17 pg.320
Scrutiny of the pay acquittances revealed that medical allowance was paid to the employees of the corporation @Rs. 100/- pm up to September,2015.It was enhanced to Rs. 300/- pm from the month of October,2015.The total expenditure during the year amounted to Rs.18,94,884.00.The details are furnished below –
Payment for the Vr. No./Date ID no.7472 7473 7474 7475 7476 7477 7478 Total month of March,15 01/02.04.15 13517 10697 10090 9961 13716 17044 13550 88575 April,15 184/04.05.15 13377 10907 10100 9750 13908 17104 13228 88374 May,15 319/02.06.15 13400 10700 10100 9600 14000 17300 13400 88500 June,15 452/01.07.15 13534 10500 10000 9600 13584 16277 13400 86895 July,15 674/01.08.15 13177 10442 9836 9500 12381 17430 13281 86047 August,15 889/01.09.15 13632 10100 9921 9200 12997 17533 11230 84613 Sept.,15 1034/01.10.15 14033 10100 9947 9157 12488 17091 13340 86156 October,15 1038/02.11.15 42581 30300 30000 27600 37094 51484 39744 258803 Nov.,15 1531/01.12.15 42280 30300 30000 27900 36350 51510 39840 258180 Dec.,15 1792/01.01.16 42639 30203 29758 27600 34461 51541 40075 256277 Jan.,16 1958/01.02.16 42600 30300 29449 27600 35902 51300 39918 257069 Feb.,16 2046/04.03.16 41069 30000 29814 27600 35431 51394 40087 255395 Total 305839 224549 219015 205068 272312 377008 291093 1894884
Verification of the file concerned –XXIII(Gen.Misc SEC) no. 116/14 showed that the enhancement of the medical allowance from Rs. 100/- pm to Rs. 300/- pm was in pursuance of Corporation Resolution no.8(5) Dtd.30.09.15 communicated vide O.O. No. 19763/09.10.15.The enhancement was made on the basis of the representation of the General Secy., BMC Motor Vehicle Employees’ Union.
It is observed that the payment has become a permanent feature putting a heavy burden on the municipal exchequer. The following deviations were found in the payment –
1. Payment for treatment is regulated by the Odisha Services (Medical Attendance) Rule,1947;Govt. Resolution no.17961/H 160.5.02; Govt. Resolution no.1099/H&FW 21.01.09;Resolution no.6246/H&FW 04.03.14.The instruction issued in these resolutions was not followed.
2. Payment of medical allowance was prohibited by the Govt. Vide O. No.14965/H&UD Dtd.27.05.2008 which has not yet been withdrawn or abolished or superseded.
3. The payment was not regulated by asking the employees to submit medicine bills in order to prevent the expenditure from being treated as a source of profit to the recipients as laid down in Rule 9 of the OGFR.
4. The advice of the Chief Finance Officer was not taken into consideration.
5. The views of the internal auditor (placed at Page 46/N) was not taken into consideration.
B.Irregular payment of medical allowance to the work charged employees POM no.88/21.10.16&135/20.01.17 POM no.230-232&320
Scrutiny of the pay acquittances of the work charged employees revealed that medical allowance was allowed to them @Rs.300.00 p/m w.e.f. the month of December,2015.The details are furnished below :
Vr.no./Date Payment for the month of ID no. Amount 1792/01.0116 December,15 7544(I) 14148.00
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7544(II) 32110.00 1959/01.02.16 January,2016 7544(I) 14400.00
7544(II) 31334.00 2046/04.03.16 February,2016 7544(I) 14400.00
7544(II 32049.00 Total 138441.00
The file concerned –XXII-Gen.Misc. 117/15 –Sanction of Medical Allowance to Work charged Employees revealed that medical allowance was allowed on the basis of demand by such employees as per Corporation Resolution no.8(1) Dtd.30.11.15,communicated vide O.O.no.23967/22.12.15.The grounds advocated in the file for such payment are -
1.Sub-clause XI of clause7 of the Work charged Employees’ Appointment and Conditions of Services Instructions,1974(placed at page 3/c) allows medical allowance to work charged employees.
2. Medical allowance is permissible to work charged employees as per the OPWD code (Appendix-II, Page23).
3. The clarification of the Govt. in the Deppt. of H &UD regarding pay and other allowances to the work charged employees communicated through O.O. No. MUN (MIS)318/2012 5173/HUD/06.02.13(at page 6/c).
In this regard, audit observes that –
1.The Work charged Employees’ Appointment and Conditions of Services Instructions,1974( Sub-clause XI of of clause7) tells ”Free medical aid shall be given to all employees and their family members who may also be given reimbursement of the cost of medicines to the extent to be determined by the appointing authority in individual case.’’
There is no provision of medical allowance to work charged employees in the said clause. Work charged employees can be provided medical aid, whenever necessary, free of cost. Free medical aid and medical allowance are not synonymous.
2.The same is the case of the provision of the OPWD Code.
3.The clarification of the Govt. in the Deppt. of H &UD regarding pay and other allowances to the work charged employees communicated through O.O. No. MUN (MIS)318/2012 5173/HUD/06.02.13(at page 6/c) nowhere speaks about the payment of medical allowance to work charged employees.
4.Medical allowance has been disallowed by the Govt. in the Deptt. of H &UD vide O.O. No.14965/HUD/27.05.2008.The order has not yet been revoked or superseded.
No compliance was submitted to the objection memos issued in this respect as to why the payment of medical allowance to the regular and work charged employees, which has become a permanent nature of financial benefit to the employees putting a huge burden on the municipal exchequer, would not be treated as irregular.Due to this,the corporation sustained a loss of Rs.2033325.00(1894884.00 +138441.00)which needs recovery from the following persons found responsible for such payment -
1.Sri Debashish Mohanty,Secretary,Establishment 19777.00
2.Smt Aradhana Das,Asst. Commissioner 19777.00
3.Sri Labanya Sabar,CFO 19777.00
4.Sri Ashok Ku Manik,Internal Auditor 19777.00
5.Sri Biranchi Kumar Routray,Jr. Asst. 493499.00
6.Sri Ramesh Ch, Ratha,Head Asst. 19778.00
7.Sri Alok Kumar Kar,Addl. Commissioner 493498.00
8.Sri Sreemanta Mishra,Deputy Commissioner 473721.00
9.Sri Ramesh Ch Rath, HA 473721.00 a. Payment of medical allowance was made in pursuance to O. O. No.14712/30.05.2005 and Resolution no.7(8)/28.09.2004,out of own source of the BMC.The expenditure was shown in the budget and sent to the Govt.The continuing of medical allowance for each employee should not be misconducted as a free gift allowance without any obligation as specified vide O.O. No.14712/30.05.2005 b. payment of medical allowance to work-charged employees was made as per the provision laid down in the handbook Odisha at page 401 in clause XI.
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A. The payment has been supported citing O.O. No.14712/30.05.2005 and Resolution no.7(8)/28.09.2004.But the denial of the provision by the administrative Deppt. vide Order no.14965/HUD/27.05.2008 and OGFR Rule 9 has not been followed.
The budget provision for the payment of medical allowance and approval of the administrative Deppt. was not shown in the compliance. b. payment of medical allowance to work-charged employees was made in contravention of rules/ instructions. The provision was misinterpreted in the payment of medical allowance to work-charged employees. Hence, the compliance is not accepted and the para stands.
Responsible Person for this paragraph
Slno Name Designation Adress Amount(In Rs:) 1 Biranchi Kumar Routray Jr. Asst. BMC,BBSR. 493499.00 2 Labanya Sabar CFO BMC, BBSR 19777.00 3 Aradhana Das Dy. Commissioner BMC,BBSR 19777.00 4 Ashok Ku Manik Ex-Internal Auditor BMC,Bhubaneswar 19777.00 5 Alok Kumar Kar Additional Commissioner BMC, Bhubaneswar 493498.00 6 Ramesh Ch Ratha. Head Asst. BMC,Bhubaneswar 473721.00 7 Ramesh Ch Ratha. Head Asst. BMC,Bhubaneswar 19778.00 8 Debashis Mohanty Est. Officer BMC, BBSR 19777.00 9 SRIMANTA MISHRA Dy Commissioner, BMC Dy Commissioner, BMC 473721.00
14.60 -
1.Irregular payment towards engagement of CLRs.
During the course of audit of the nominal muster rolls (NMRs) showing payment to CLRs w.r.t. file concerned and Accountant cash book, it was found that a huge no. of 650 CLRs had been engaged for whom the corporation incurred an expenditure of Rs. 38419440.00 during 2015-16.The details of the expenditure are furnished below -–
Sl. no. Payment for the month of Voucher no./Date Amount March,2015 73/13.04.15 2541610.00 April, 2015 243/13.05.15 2479340.00 May, 2015 367/10.06.15 2537120.00 June, 2015 552/10.07.15 3632480.00 July, 2015 734/12.08.15 3896030.00 August, 2015 985/14.09.15 3387620.00 7. September, 2015 1104/09.10.15 3382120.00 8. October, 2015 1372/07.11.15 3427220.00 9. November, 2015 1576/09.12.15 3223700.00 10. December, 2015 1841/08.01.16 3392560.00 11. January, 2016 2017/09.02.16 3350040.00 12. February, 2016 2237/15.03.16 3169600.00 Total 38419440.00 Such a huge no. of CLRs have been engaged over and above the regular employees and DLRs. The payment file (No.XXI DLR 35/2016 Submission of wages bill ) does not show -
1. The approval of the parent department, i.e., the H&UD Deppt.,
2. Resolutions of the corporation/erstwhile municipality regarding their engagement.
3. Special written sanction of the Department of Finance as required under O.M. No.17815/F Dated 12.04.1993 read with L. No. 19941/H Dated 14.09.1981 and 20133/ H&UD Dated 28.09.2004. These Govt. orders have stipulated that for such irregular engagement, responsibility should be fixed on officers engaging such persons and persons disbursing the wages.
4. The position of sanctioned strength of each category of employees had not been taken into account while engaging persons on CLR basis.
It was observed from the records and from the process of payment that as there was no control over the process of engagement of CLRs, persons were engaged on sweet-will of the officers, particularly in the City Health Office (CHO) in the name of sanitation and conservancy. Even the junior engineers had been attached with CLRs.
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It was also observed that payment had been made to these CLRs on Sundays and holidays on which the officers who certified their work availed of public holidays. Even their work had been certified for a period in which the officer engaging them was on official tour.
The objection memo issued for production of the approvals of the Govt in the Department of H&UD and Finance to audit in support of the engagement of such a huge number of CLRs was not answered.The records may be shown to the next audit.Till then,the amount of Rs. 38419440.00 is held under objection.
14.60.2 shifted to 11.21 as the special report of Misappropriation was verified and found correct
14.61 -
Irregular engagement of drivers on DLR and CLR basis POM no.189/29.3.17 OSP 457-458
It was found from the salary bills that the sanctioned strength of drivers was 31 during the year. Against the sanctioned strength, there were 31 nos. of regular drivers and one work charged driver. The corporation has employed a number of outside vehicles on hire basis which plied for the officers, including for the city health office and engineering section. In spite of this, the corporation had engaged seventeen (17) numbers of DLR drivers and twelve (12) numbers of CLR drivers.So against 31 nos. of sanctioned strength, the total no. of drivers in the corporation is 61,i.e, excess of about 100%. The DLR/CLR payment file did not contain any corporation resolution regarding their engagement nor was the engagement approved by the parent department, the department of H&UD and special written sanction of the Department of Finance as required under O.M. No.17815/F Dated 12.04.1993 read with L. No. 19941/H Dated 14.09.1981 and 20133/ H&UD Dated 28.09.2004. It appears that the engagement was made as per sweet will, names were enrolled and payment had been made. The corporation had to bear an expenditure of Rs.23,00,380.00 during the year on this irregular engagement. The details are furnished below :
Payment for the month of Voucher no./Date Payment towards DLR engagement Payment towards CLR engagement March,2015 73/13.04.15 96900.00 60060.00 April, 2015 243/13.05.15 96900.00 60060.00 May, 2015 367/10.06.15 96900.00 60060.00 June, 2015 552/10.07.15 122400.00 67400.00
25500.00
(Arrear for May’15) July, 2015 734/12.08.15 122400.00 78840.00 August, 2015 985/14.09.15 122400.00 75920.00 September,2015 1104/09.10.15 122400.00 75920.00 October, 2015 1372/07.11.15 122400.00 78840.00 November,2015 1576/09.12.15 122400.00 83000.00 December, 2015 1841/08.01.16 122400.00 81320.00 January, 2016 2017/09.02.16 122400.00 82160.00 February, 2016 2237/15.03.16 122400.00 79000.00 Total 1417800.00 882580.00 It is important to mention here that the payment had been made throughout the year without any break.Illness or any problem did not occur in a single case requiring leave for the drivers.Work had been shown and wages had been paid for Sundays and holidays.
In compliance the local authority replied that “Since the govt H&UD Deppt.has not sanctioned any post required for different sections of BMC, some of the regular drivers have been engaged in operations like tax collectors, sanitation enforcement squad etc.and to carry on service of drivers, some existing DLRs and CLRs after getting them trained on driving have been engaged as drivers...... Further, had not they been engaged as drivers they would not have been disengaged from BMC also .So in order to better utilise their service they have been asked to work as driver and thus payment towards their remuneration is quite regular. As a whole there is no financial loss to the institution". The compliance is not accepted, hence the objection stands.
B. Irregular payment to CLRs. Engaged in the Department of General Administration
A total no. of 26 CLRs had been deputed to the GA Department in the Govt. of Odisha for whom the payment amounting to Rs.1512950.00 was made by the corporation. The details of the expenditure are furnished below –
Sl. no. Payment for the month of Voucher no./Date Amount
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March,2015 73/13.04.15 96750.00 April, 2015 243/13.05.15 101400.00 May, 2015 367/10.06.15 101400.00 June, 2015 552/10.07.15 159200.00 July, 2015 734/12.08.15 132600.00 August, 2015 985/14.09.15 130800.00 7. September, 2015 1104/09.10.15 129400.00 8. October, 2015 1372/07.11.15 137600.00 9. November, 2015 1576/09.12.15 125600.00 10. December, 2015 1841/08.01.16 131600.00 11. January, 2016 2017/09.02.16 134200.00 12. February, 2016 2237/15.03.16 132400.00 Total 1512950.00 The file no.XXI (DLR) 35/2016 showing the payment since 2013 did not reveal any official order and requisition of CLRs by the GA Department. The file also did not reveal any approval of the Govt. in the Dept. of H&UD for such engagement/deputation. Neither was there any letter from the GA Department to the Municipal Commissioner for such deputation. Only muster rolls were maintained on the basis of absentee statements submitted by the Sr. Caretaker of the GA Department in a note-sheet in which there is no signature or noting of any other officer of the Dept. and the payment was certified by the City Health Officer. There was no reference as to where these CLRs actually worked and what work was done by them. It was also found that payment of wages to many of these CLRs had been made in cash which was very often manipulated with white eraser. The engagement was certified by the Secretary, Establishment up to July, 2015 and then by the City Health Officer. The role of the City Health Officer in the matter is not understood.
The local authority replied that “26 no. of CLRs have been engaged in the department G. Admn. Of Secretariat in obedience to kind orders of Chief Secretary communicated in letter No.28286 dtd. 22.10.2014 the objection may be dropped". The verification of the said letter showed that -
1) The letter was not issued by the Chief Secretary. (the said letter has been uploaded)
2) The letter was a request letter from the Joint Secretary to Govt., GA Department requesting the Commissioner, BMC to send 05 nos. of wheel burrows, JCB 1 no. & truck (tipper) 03 nos. for the special cleaning drive for a single day i.e. on 26.10.2014. There is nothing regarding regular payment of wages to the CLRs. So the compliance submitted does not meet the objection regarding the payment which has been made through out the year and must have been made in previous years.
So the payment of Rs.3813330.00 (1512950.00+2300380.00) is highly irregular. The engagement and the payment of wage for that was never questioned at any level. Neither was the sanctioned strength taken into consideration before making the payment. This has posed a huge burden on the municipal exchequer which is a loss to the corporation.The objection memo issued in this respect remained un complied till the end.A special report was also submitted in this regard vide L.No.07 Dated. 05.04.2017 under intimation to the Audit Officer,LFA,Bhubaneswar.Out of Rs.3813330.00,Rs.25200.00 has already been suggested for recovery in para 14.60.Hence,the amount of Rs.3788130.00 stands for recovery from the persons responsible for such engagement and for the disbursement of the wages.
1.Dr Kishan Kumar, Municipal Commissioner Rs.436268.00
2.Sri Alok Ku Kar,Additional Commissioner Rs. 436268.00
3.Sri Labanya Sabar,CFO Rs. 436268.00
4.Smt Aradhana Dash, Ex- Secretary, Establishment Rs.202812.00
5.Sri Debashish Mohanty, Secretary, Establishment Rs.229256.00
6. Sri Ramesh Ch Ratha, Head Asst. Rs. 436268.00
7. Dr Chandrika Prasad Dash, City Health Officer Rs.460800.00
8.Sri Abhimanyu Behera, Asst.Engineer(Vehicles) Rs.1150190.00
Responsible Person for this paragraph
Slno Name Designation Adress Amount(In Rs:) 1 Kishan Kumar ,IAS Commissioner, BMC BMC,BBSR 436268.00 2 Alok Kumar Kar Additional Commissioner BMC, Bhubaneswar 436268.00 3 Aradhana Das Dy. Commissioner BMC,BBSR 202812.00 4 Debashis Mohanty Secretary,Establishment BMC, BBSR 229256.00
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5 Labanya Sabar CFO BMC, BBSR 436268.00 6 Ramesh Ch Ratha. Head Asst. BMC,Bhubaneswar 436268.00 7 Avimanyu Behera Asst. Eng.,Mechanical BMC, BBSR 1150190.00 8 Chandrika Prasad Das CHO City Health 460800.00 Office,BMC,BBSR
14.62 -
Excess payment towards unutilised leave salary POM no.103/31.10.16 OSP 265
During the course of scrutiny of arrear pay acquittance (vol.H Pg.11), excess payment amounting to Rs.621.00 was found to be made towards unutilised leave salary. The last pay drawn and grade pay of the employees, as shown in the acquittance, stood at Rs.8660.00 and 1500.00 respectively. The details are furnished below –
Vr. No./Date Name of the person Due Drawn Excess amount paid Pay +GP DA Total Pay +GP DA Total 1045/06.10.15 Prasanna Ku Parida,peon 101600 108712 = 210312 101700 108819 = 210519 207.00 1045/06.10.15 Umakanta Garabadu, 101600 108712 = 210312 101700 108819 = 210519 207.00 Peon 1045/06.10.15 Ghanashyam 101600 108712 = 210312 101700 108819 = 210519 207.00 Pattnaik,Peon Total 630936.00 631557.00 621.00 The objection memo issued in this regard was not replied till the end of audit.The amount of Rs. 621.00,paid in excess, needs recovery from the follwing persons found responsible -
1.Sri Krushna Ch Samantaray,Head Asst. Rs.311.00
2.Sri Rohita Kumar Das,Sr. Asst. Rs.310.00
Though it was complied that the amount has been recovered through different MRs from different employees no MR was been shown to audit neither was any MR appended to the compliance submitted by the local authority. Hence the para stands.
Responsible Person for this paragraph
Slno Name Designation Adress Amount(In Rs:) 1 Rohita Kumar Das Sr. Asst. BMC,Bhubaneswar 310.00 2 Krushna ch Samantaray Head Asst. BMC,Bhubaneswar 311.00
14.63 -
Non-deduction of water tax from occupants of Govt. quarters (POM no.106/03.11.16 OSP no.269-270 POM No.106/03.11.16 pg.269-270)
A.Scrutiny of the pay bills (ID No.7445/I) showed that quarter rent had been deducted from the salary bills of Sri Ratindra Narayan Mallik,EE (I) and Sri Ajit Kumar Behera, AEE. But deduction of water tax was not effected. If any govt. quarter has been allotted to these employees for which licence fee was deducted, the reason for non-deduction of water tax had not been intimated to audit. During the year, the water tax comes to Rs.3372.00. Non-deduction of water tax from the occupants of Govt. quarters is liable for recovery.
The details of salary drawn during the year are given below –
Voucher no./Date Salary for the month of Sri Ratindra Narayan Mallik,EEI Sri Ajit Kumar Behera, Total AEE 01/02.04.15 March,15 Rs.171.00 Rs.110.00 281.00 184/04.05.15 April,15 Rs.171.00 Rs.110.00 281.00 319/02.06.15 May,15 Rs.171.00 Rs.110.00 281.00 452/01.07.15 June,15 Rs.171.00 Rs.110.00 281.00 574/01.08.15 July,15 Rs.171.00 Rs.110.00 281.00 889/01.09.15 August,15 Rs.171.00 Rs.110.00 281.00
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1034/01.10.15 September,15 Rs.171.00 Rs.110.00 281.00 1308/2.11.15 October,15 Rs.171.00 Rs.110.00 281.00 1531/01.12.15 November,15 Rs.171.00 Rs.110.00 281.00 1792/01.01.16 December,15 Rs.171.00 Rs.110.00 281.00 1958/01.02.16 January,16 Rs.171.00 Rs.110.00 281.00 2046/04.03.16 February,16 Rs.171.00 Rs.110.00 281.00 Total Rs.2052.00 Rs.1320.00 3372.00 B.During the course of audit of arrear acquittance (Vol.E), it was found that arrear pay of Smt Swarnalata Mohanty, Planning Asst. was drawn for the period from 20.02.15.to 31.05.15 vide Vr. No.549/09.07.15 (Page -033).In the arrear bill, a sum of Rs. 921.00 was deducted towards licence fee @ Rs. 307.00 pm. But the bill did not show the deduction of water tax. Subsequent pay bills [(Acuittance ID 7455(II)] also did not show such deduction. If any govt. quarter has been allotted to Smt Mohanty for which licence fee was deducted, the reason for non-deduction of water tax was not intimated to audit.. The acquittance also did not reveal any specific reason for exemption of water tax to Smt Mohanty. During the period under discussion ,monthly water tax was Rs. 106.00. So during the year the water tax comes to Rs.1272.00.. The details of salary drawn in favour of Smt Mohanty during the year is given below –
Salary for the month of Vr. No./Date
Feb.,March,April,May,2015 549/09.07.15 June,2015 452/01.07.15 July,2015 674/01.08.15 August,2015 889/01.09.15 Sept.,2015 1034/01.10.15 Oct.15 1308/02.11.15 November,2015 1531/01.12.15 December,2015 1792/01.01.16 January,2016 1958/01.02.15 February,2016 2046/04.03.16 No compliance was furnished to the objection memos issued in this regard.The corporation suffered a loss of Rs.4644.00 which stands for recovery from the following persons found responsible -
1.Sri Krushna Ch Samantaray,Head Asst. Rs.1760.00.
2..Sri Rohita Ku Das Jr. Asst. .1124.00
3..Sri Bipin Bihari Bhoi,Sr. Asst. 1124.00
4.Smt Bhabani Pujapanda,Jr. Asst. 636.00
Out of Rs. 4644.00, a sum of Rs. 1320.00 has been recovered from the salary of Sri A.K Behera for the month of May 2017. The photocopy of the receipt submitted in support of deposit of water tax against Sri R.N Mallick shows deposit of Rs.9547/- up to April,2017. It could not be ascertained from which period the deposit was effected. i.e., whether the deposited amount included the objected amount of Rs.2052.00. No compliance has been submitted to the objection of non-recovery of water tax amounting to Rs.1272.00 from Smt Swarnalata Mohanty, Planning Asst. Hence the para is partially dropped to the amount of Rs. 1320.00, the balance amount of Rs. 3324.00 needs recovery from
1.Sri Krushna Ch Samantaray,Head Asst. Rs.1247.00
2..Sri Rohita Ku Das Jr. Asst. 831.00
3..Sri Bipin Bihari Bhoi,Sr. Asst. 831.00
4.Smt Bhabani Pujapanda,Jr. Asst. 415.00
Responsible Person for this paragraph
Slno Name Designation Adress Amount(In Rs:) 1 Smt. Bhabani Pujapanda Jr. Asst. BMC, BBSR 415.00 2 Rohita Kumar Das Sr. Asst. BMC,Bhubaneswar 831.00 3 Sri Bipin Bihari Bhoi Sr. Asst. BMC, BBSR 831.00 4 Krushna ch Samantaray Head Asst. BMC,Bhubaneswar 1247.00
14.64 -
186 / 257 AUDIT REPORT 25-06-2017
Excess payment of Dearness Allowance POM No.109/04.11.16 OSP no.273
It was found from the arrear pay register (Vol. D-I & D-II page.35) that arrear DA of the drivers for the period July, 2015 to September,2015 was drawn @6% vide Vr. No.1373/07.11.15. An amount of Rs.1476.00 was drawn in favour of Sri Purna Chandra Sebak,LV driver. The register showed that the pay and grade pay of Sri Sebak were Rs.5200.00 and Rs.1900.00 respectively. As such, the DA for the period comes to Rs.1278.00[(5200+1900)6%3]. Actually the amount of Rs1278.00 was written which was rounded and an amount of Rs1476.00 was drawn.This led to an excess payment of Rs. 198.00 which is a loss to the municipal fund.As complied, the amount of Rs.198.00 was deposited by Sri Purna Chandra Sebak vide M.R, no.88453/08.11.2016 and taken to DCR at page 83.Hence, the objection is dropped.
14.65 -
Irregular payment of Festival advance to DLRs and CLRs (POM no.193/31.03.17 pg.464-465) It was found during the course of scrutiny of the records that a huge sum of Rs.4608000.00 was spent towards festival advance paid to the DLRs and CLRs – Rs.2760000.00 to 552 nos. of CLRs @5000.00 and Rs.1848000.00 to 264 nos. of DLR @Rs.7000.00.The details are as follows –
Vr. no./Date Amount Cheque no. 1257/17.10.15 1848000.00 997724/17.10.15 1258/17.10.15 2740000.00 997724/17.10.15 1258/17.10.15 20000.00 997725/17.10.15
( disbursed in cash) Total 4608000.00 The following points are worth-noting in this regard --
1. The DLRs and CLRs are not permanent employees. The payment of festival advance to them violates Rule 267 of the OGFR,1959 which prescribes payment of festival advance to employees belonging to certain pay scale. The DLRs and CLRs do not have any pay scale.
2. It was found from the muster rolls that in some cases festival advance remained unrecovered as the DLR/CLR had left the job.
3. It was found from the muster rolls that the CLRs remained absent throughout the month but absent marks were erased with white eraser and replaced by three to four present marks only to show recovery of the festival advance.
All these points showed that the corporation incurred unnecessary expenditure due to the payment of festival advance to the DLRs and CLRs. Discontinuation of the process is advisable.As the payment of Rs.4608000.00 is irregular,it is kept under objection.
Non-recovery of Festival Advance from wages
1. A sum of Rs. 5000.00 was paid as Festival Advance to Sumitra Naik w/o Jagannath @5000.00 vide vr. no.1258/17.10.2015.The payment was received in cash. The adjustment of festival advance from her wages could not be ascertained because the section/place where she worked was not mentioned.
2. Scrutiny of the File XXI DLR 43/2016 revealed that the Secretary, Establishment had issued a letter bearing no.5730/05.04.16 (pg..70/c) to realise the unrecovered festival advance for 2014-15 taken by some CLRs from their surety bond executants as per the following details -
Sl. no. Name of the CLR Name of the Amount No. of instalments
surety bond executants 1 Susanta Naik Laxman Naik, I/C no.139 3500.00 07 2 Prafulla Naik Madhu Naik, I/C no.5481 4000.00 08
3. Raju Naik Madhu Naik, I/C no.5481 3500.00 07 Total 11000.00
Non-deduction of festival advance from DLRs Festival advance amounting to Rs.4500.00 was not recovered from the following DLRs –
1.Rajkishore Naik (Sl. No.40 Vol.10 pg.10)
It was seen that festival advance amounting to Rs.3500.00 (instalments 4/10 to 10/10 for 2014-15) had not been recovered from Rajkishore Naik who had remained unauthorised absent till Feb.2016.
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2.Narasingha Naik (Sl. No.02 Vol.03 pg.15) Festival advance amounting to Rs.1000.00 (instalments 9/10 and 10/10 for 2014-15) had not been recovered from Narasingha Naik who had remained unauthorised absent till Feb.2016.
No compliance was reported to audit till the end.The information about the adjustment of festival advance of Rs.20500.00 was not intimated to audit.As such,the corporation sustained a loss of Rs.20500.00. The amount needs recovery from the following persons who sanctioned festival advance to CLRs/DLRs.
1.Smt Aradhana Dash,Deputy Commissioner Rs.10250.00
2.Sri Labanya Sabar,CFO Rs.10250.00
Compliance was submitted that "payment of festival advance to employees and adjustment thereof are the routine and regular process since the advance has been paid to the employees are being recouped from their monthly salary /remuneration of the those employees monthly. In case pre matured death or other wise some employees, the recoveries are being made from their pensionary benefits. In case of DLR & CLR there are surety for them to recouped the amount in case of there departure from the BMC. Secondly FA is not to be treated as other advances like advance to contractors or farms where possibility of the advance amount becoming bad.So this objection does not stand good and hence be dropped".
Compliance not accepted as there is instance of DLRs/CLRs remaining absent for a long period and in such cases festival advance are not been recovered. Hence the para stands.
Responsible Person for this paragraph
Slno Name Designation Adress Amount(In Rs:) 1 Aradhana Das Dy. Commissioner BMC,BBSR 10250.00 2 Labanya Sabar CFO BMC, BBSR 10250.00
14.66 -
Non-production of Service books (POM no.80/06.10.16 OSP no.214-215 )
A.Unutilised leave salary - Scrutiny of the arrear pay acquittances for 2015-16 showed payment of unutilised leave salary to some retired employees. Despite personal approach and repeated pursuance, the service books of the employees have not been produced to audit for verification.The details are vfurnished below -
Name of the person Reference to acquittance page Amount
Sri Gatikrushna Behera,Peon Vol.H pg.07 206172
Duryodhan Naik,Sweeper Vol.H pg.07 67642 Bimal Ghadei,Sweeper Vol.H pg.07 145992 Prasanna Kumar Parida,Peon Vol.H pg.11 210519 Umakanta Garabadu,peon Vol.H pg.11 210519 Ghanashyam Pattnaik,Peon Vol.H pg.11 209617 Mohan Mallick,Peon Vol.H pg.11 212148 Brajabandhu Mallck,Peon Vol.H pg.13 223011 Puni Behera,Peon Vol.H pg.13 188177 Niranja Pujapanda,Peon Vol.H pg.18 216408 Mahendra mallia,Peon Vol.H pg.19 229293 Yudhisthir Bhoi,Peon Vol.H pg.21 189717 Rabindra kr Sahoo Vol.G pg.36 222000 Bhramarabara Sahoo,WM Vol.I pg.24 216408 Bhagaban Dash,Peon Vol.H pg.23 179768
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Prasanna Ch Campati Vol.HBpg.28 283963 Ambika Dei,Peon Vol.HBpg.29 249971 Total 3461325 The objection memo issued in this respect remained uncomplied.The matter was brought to the notice of the Secretary,Establishment.The service books may be produced to the next audit for verification.Till then the amount of Rs.3461325.00 is held under objection.
B. Gratuity - POM no.92/25.10.16 pg.237-239
Scrutiny of the gratuity payment acqittance w.r.t. the accountant cash book, it was revealed that a total sum of Rs.70,16,701.00 was paid towards gratuity during the year.The details are as follows -
Voucher no./Date Ref. to acq. page Name of the employee Amount
(in Rs.)
185/4.5.15 02 Rabi narayan Dash,HA 25575.00 185/4.5.15 02 PurnaCh.Mohanty,Asst.Tr. 40800.00 356/08.06.15 03 Pramila Dei ,Sweepress 154770.00 356/08.06.15 03 Sukanta ku Sahoo, Pharmacist 256800.00 356/08.06.15 03 Banabihari Dash,HA 264495.00 356/08.06.15 03 Akshaya Dash,HA 278685.00 356/08.06.15 04 PurnaCh.Behera,HA 263340.00 356/08.06.15 04 Bansidhara Maharana,SA 227865.00 356/08.06.15 05 Pravakar Kalia,LV driver 206560.00 356/08.06.15 05 Pramod Ku Tripathy,Radiographer 272415.00 356/08.06.15 05 Badani Dei,Sweepress 131010.00 356/08.06.15 06 Md. Hani,peon 164340.00 356/08.06.15 06 Baidhar Mohapatra,peon 164340.0 356/08.06.15 06 Anil Ku Singhray,Driver 206400.00 356/08.06.15 07 Biswanath Sahoo,SA 227865.00 356/08.06.15 07 Ramesh ch Naik,Sweeper 147675.00 356/08.06.15 07 Sanatan Behera 364500.00 356/08.06.15 07 Sudhakar Rout,SA 231165.00 356/08.06.15 08 Madhusudan Panigrahi,Peon 286090.00 356/08.06.15 08 Prafulla ch Mangaraj,SA 89100.00 356/08.06.15 08 Madan Mallik,Sweeper 19630.00 719//06.08.15 09 Madhabananda Nayak,Headmaster 135725.00 934/08.09.15 10 Srinibas Nanda,HA 99825.00 934/08.09.15 11 Debendranath Mishra 108600.00 934/08.09.15 11 Batakrushna Barik,OG 159555.00 934/08.09.15 11 Basudev Nayak,LV Driver 206580.00 1046/07.10.15 12 Gatikrushna Behera,Peon 164340.00 1046/07.10.15 12 Kartika Nayak,Sweeper 152130.00 1347/06.11.15 13 Shankar Naik,Aweeper 143200.00 1824/07.01.16 14 Gaurahari Sahu,JA 71775.00 1824/07.01.16 14 Umakanta Sanabadu,Peon 167640.00 1985/04.02.16 15 Mohan Mallick,Peon 164505.00 1985/04.02.16 15 Brajabandhu Sethi,Peon 172755.00 1985/04.02.16 15 Maguni chPradhan,Khalasi 146596.00 1985/04.02.16 16 Golakha Muduli,Peon 141405.00 1985/04.02.16 16 Bandhab Naik,Sweeper 294690.00 2205/04.03.16 17 Niranjan Pujapanda,Peon 167640.00 2205/04.03.16 17 Prasanna ku Parida,Peon 167640.00 2205/04.03.16 17 Satyaban Behera,Peon 328680.00 Total 7016701.00 In reply to objection memo for production of service books, the service books of the employees as star-marked in the following list with the payment amounting to Rs.2302110.00, were produced which were verified.It was verbally replied that the service books of the other employees were with the Govt.Hence, those servive books could not be verified.The same may be produced to the next audit.Till then the amount of Rs.4714591.00 is kept under objection.
In compliance the local authority said " Noted for future Guidance & to be produced in the next audit. hence the para stands.
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14.67 -
480753Irregular contractual engagement of amins and draftsman (Pom no.111/09.11.16 pg.276-277)
Scrutiny of the arrear pay acquittance (Vol.G) revealed that four amins and one draftsman were engaged in January ,2015 on contractual basis .The payment was made on the following basis :
Name of the post Pay Grade pay Remuneration Total Amin 5200 1900 2500 9600 Draftsman 9300 4200 - 13500
The total payment during the year came to Rs.480753.00. It is found from regular pay acquittances (ID No.7473) that there are three regular amins – Pramod Kumar Muduli, Rabindranath Pradhan and Niranjan Bahinipati on the pay scale of Rs.5200 -20200.The no. of sanctioned posts of amin and draftsman in the corporation, the advertisement regarding such engagement, Govt. approval for the engagement, terms and conditions for such engagement ,place of posting, work done by them and absentee statements from the authority under whom they worked were not informed to audit.
It was also found that these contractual amins were paid remuneration @2500.00 p/m whereas the regular amins were not paid any remuneration though the nature of work is the same for both the categories. The reason for such payment may also be intimated to audit.
The details of payment are as follows :
Vr. No. /Date Ref. To Acq. Payment for Narayan Laxman Maguni Surendranath Bharati Mallick, Pg. the period Manik, Ch.Biswal, Muduli, Behera,Amin Draftsman Amin Amin Amin 357/08.06.15 18 1/15to 5/15 42430 37718 43980 - 33525 549/09.07.15 21 June,15 9600 9600 9600 - 13500 750/12.08.15 23 July,15 9600 9600 - - 13500 988/14.09.15 25 August,15 9600 9600 - - 13500 1034/01.10.15 ID7473 9/15 9600 9600 - 13500 1308/02.11.15 do 10/15 9600 9600 - 13500 1531/01.12.15 do 11/15 9600 9600 - - 13500 1609/11.12.15 35 9/15-11/15 - - - 28800 - 1792/01.01.16 ID7473 12/15 9600 - - 9600 13500 1958/01.02.16 ID7473 01/16 9600 - - 9600 13500 2046/04.03.16 ID7473 02/16 - - 9600 13500 Total 119230 95318 53580 57600 155025 There was no approval of the Govt. in the Deppt. of Finance and HUD in support of such engagement.No corporation resolution could be shown to audit regarding this.Hence, the amount of Rs.480753.00 spent in this regard is inadmissible in audit and stands for recovery.
The local authority produced notification no. 23321/H & UD dtd. 16.11.2011 regarding ion/recruitment of 06 nos. of Amins in non-LFS cadre. But the corporation resolution regarding such ion was not produced. Hence the amount of Rs.480753.00 is kept under objection till the production of the resolution.
14.68 -
Repair of Vehicle File for the year 2015-16 (AOM Page 318)
In spite of Audit objection memo no 5/10.5.16 , 58/21.9.16 & several verbal request local authority has not produced concerned files ,budget provision for repair of vehicle & registers relating to repair of vehicles used in BMC for the year 2015-16 . The Local Authority wants to produce the aforesaid records to next audit for verification. Since the Audit team remains present throughout the year in the said institution the practice of producing the records to next Audit should not be encouraged
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PARA: 15 AUDIT ON WORKS
15.1 - OSP-334 To 335
IMPORTANT IRREGULARITIES ON PWD WORKS :
On scrutiny of the work case records the following common irregularities were noticed.
1. Ward wise Budget has been prepared for execution of PWD Works but the source of fund to meet the ward budget is ignored.
2. Ward wise Asset Register have not been maintained to ascertain the number of projects executed year by year.
3. No previous data of the repair works against the original work of the project has been shown in the case records.
4. The Case records have not been gone through by the finance section before tender process to verify the availability of fund.
5. In some cases head of Account is not mentioned in the case record before preparation of the estimate.
6. As per the analysis and lease statement the lead of different building materials are allowed same for different places of BMC area though the materials have lifted from one place.
7. As per agreement register, no information regarding Head of Account is mentioned.
8. No information on funds was found regarding excess expenditure on estimated cost as well as budged provisions.
9. The Executive Engineer, of Division-II, BMC have not checked measure in the MB i.e. at least 10% of the measurement as per the provisions in OPWD Code, Vol-II.
10. The abstract of the works such as number of C.C. Roads, Culverts, Bridges, Drains, Boundary Walls, Renovation of roads & Drains, new drains etc. are not available for check by Audit to give a clear picture on the expenditure on total development works during the year.
11. The provision for penalty for delay in execution of works is not being suggested by the Officer/ officials at the time of initiating the file on this score.
12. Deposit of C.T.P., EMD & ISD in shape of BD is shown in tender opening register. Then the concerned BD is deposited in Bank through Cashier. The tender opening register is maintained by both the Divisions. The concerned D.A, are receiving the BD in tender opening register. The date on which the BD was deposited should reflect in the tender opening register as well as in the deposited register.
Deviations found in executions of development works departmentally: -
On checking the work case records on development works executed departmentally, the following irregularities were noticed which may be clarified to audit.
1) During the financial year 2015-16, on total sum of Rs. 5,76,87,261.00 was paid to different JEs for execution of works departmentally . The departmental works have been executed by deviating the provision of section 279 of the municipal corporation Act 2003. As per the provision “Invitation of Tender (1) at least seven days before entering in to any contractor or the execution of any works or the supply or the supply of any materials or goods which will involve an expenditure of twenty thousand rupees, the Commissioner shall give notice by advertisement inviting tender for such contracts:
Provided that the standing committee on contract may at the instance of the commissioner and for reasons, which shall be recorded in its proceedings, authorize the commissioner tto enter in to a contract without inviting tenders.
2) As per voucher attached in the case records departmental works are executed through contractors by sub contract but no TDS, sales tax & security deposit have been deducted from the contractors.
3) No vouchers like cement, sand & stone products etc. are kept in some case records.
4) During execution the provision of Rules 31 of the OMC Rules 2004 are not followed as the city engineers is to submit annual statement of works for ion and provision of funds in annual budgets.
5) The provisions of Rule 339 of OM Rules, 1953 are not followed. As per rule “ In the case of works executed by contractor tender account shall be invited. In case of works done by daily labourers through departmental agency the basis be the muster roll.
The memo was not returned by the local authority after compliance. However, the local authority is requested to
191 / 257 AUDIT REPORT 25-06-2017
return the memo after the compliance. Till then the total amount was shown towards expenditure against departmental works for Rs.57687261.00 is kept under objection. The details of payment to the JEs against the department work is given below.
Amount paid to JEs through departmental work in the financial year 2015-2016.
Sl No Name of the JEs 2015-16 1 Sangram Mohanty 8764964.00 2 Prakash Kumar Pradhan 6242280.00 3 Pratap Kumar Samal 7036171.00 4 Srikanta Acharya 5254254.00 5 Shila Satyanarayan 2130928.00 6 Maithilesh Ranjan Rath 6577196.00 7 Chittaranjan Swain 2607890.00 8 Patitapaban Pattanayak 3177904.00 9 Suchismita Soren 567590.00 10 Surath Kumar Sahoo 4468043.00 11 Mamata Rout 687270.00 12 BSS Subudhi 5205866.00 13 Ranjan Kumar Mishra 4966905.00 TOTAL- 57687261.00 In the proceedings of exit conference the local authority replied "Noted for future Guidance".However, the maintenance of project completion register and asset register should be ensured.
15.2 -
(2)Name of the project:- Construction of boundary wall around Nilakantheswar Tank at
Baramunda with gate in ward no.-50
( POM Page 184 )
Name of the executant:- Smita Pattanaik, contractor
Estimated cost:- Rs. 1255882.49
Accepted tender value/agreement value:-Rs. 1318677.00 ( 5%excess over the estimated cost)
Vr. No.-1303/dt.30.10.2015 (1st & Final Bill)
Reference to MB:- MB No.- 4043, Page - 21 to 62
File No.-XXIX-PW-Div-1-1092/2014
On scrutiny of the aforesaid work bill, it was noticed that the Nilakantheswar Tank and the embankment belongs to G.A. Deptt. And Nilakanthadev represented through Uchhab Dixit and others. Necessary authority/ permission to renovate the tank and construct the boundary wall and gate by BMC was sought for through POM.
But the memo was not return by the local authority till close of audit. for which the objection raised by audit could not be verified. However, the same may be complied to next audit. Till then Rs.1318677.00 is held under objection.
In the proceedings of exit conference the local authority replied "compliance submitted".However,there was no compliance appended to the forwarding letter No. 12159/dtd. 26.05.2017 file No. XI-PW-20/2017 sent by the Executive Engineer, Div-I, BMC to the Chief Auditor, BMC. Hence the para stands.
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15.3 - OSP- 278 To 281
On scrutiny of the following work bills , it was noticed that Professional tax has not been realised from the work bills, though final payments were made to the concerned contractors/ executants during the period covered under audit . the details are furnished below.
Sl no Name of the Project Gross value of Reference to Vr. no. & Professional tax due for work Date realisation but not realised 01 Construction of road & drain from DAV school 18,85,285/- 2014/ 2500/- main roadtowards Plot no. 451/1802 near Kalyan Mandap at Nayapalli in Ward no 39 dt.06.02.2016 02 Construction of road at Sikhar chandi Basti Cluster 20,47,134/- 188/ III in Ward no-01 dt05.05.2015 2500/- 03 Improvement of approach road to railway staff 36,33,448/- 326/ 2500/- quarter & Regional Office Ministry of Environment & forest in Ward no-013 03.06.2015 04 Improvement of road & drain from G.M. Marg to 15,76,536/- 1232/ 2500/- Damana Village (Entrance Portion), Murali Rout house to Sambhu Rout house and internal drains 24.07.2013 & roads of Damana Village at Patia in Ward no o2 268/
20.05.2015 05 Construction of drain from Qr no type II 15/6 to 17,68,345/- 2500/- 11/1 leading to park end Unit III Ward 40 1732/
29.12.2015 06 Restoration of road damaged due to sewerage 1632/ 2500/- work from Plot no EB169 to EB 170,EB225 to EB 208 17.12.2015
EB 228 to EB 552,EB83 in ward no 57 07 Construction of RCC drain & culvert from plot no 17,75,222/- 331/ 2500/- A/1 to A/21 at Buddhanagar in ward no 48 (new 42) 03.062015 08 Improvement of road & drain from plot no 438/A 9,33,866/- 574/ 1500/- Akhandlamani temple at Nayapalli in Ward no 34. 16.07.2015 09 Construction of road & drain with cover slab from 8,40,239/- 1352/ 1500/- Qr no IV -45/1 to Qr no IV -47/6 Unit II in ward no 40 06.11.2015 10 Construction of drain from Qr type II 7/1 to 43/1 to 17,04309/- 1260/ 2500/- IV B- 47/4 Unit III in ward no 40 17.10.2015 11 Construction of c.c. road & drain from 23,51,955/- 1138/ 2500/- hotelLakshmi Vilas to Amrita Complex at Nayapalli in ward no 38 14.10.2015 12 Renovation of crematorium at Nayapalli Village in 10,43,511/- 1137/ 2500/- ward no 38 14.10.2015 13 Construction of drain from Nilakantheswar temple 12,41,474/- 1581/ 2500/- to Mira kutir at GGPColony in ward no 19 9.12.2015 14 Construction of road from Baramunda village 12,90,410. 1350/ 2500/- main road to Mandir Colony via Chanchala Bhawan,Plot no 1667, ward no 50 06.11.15 15 Construction of drain from Bright Residency to 34,27,163/- 1172/ 2500/- Kimbhiria culvert in ward NO. 05. 17.10.2015 16 Construction of drain & culvert from plot no 9,85,135 1185/ 1500/- 1215/1505 to plot no 1215/1468 & up to culvert at
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Khandagiri bari 11.101.2015 17 Restoration of road from 690/2016 Saila Niwas to 8,32,572/- 3107/ 1500/- Plot no 663 at Nayapalli Beherasahi in Ward no 25 7.01.2013 18 Construction of road from Konark TV (VM 11,09,989/- 2034/ Apartment) & up to Private plot at Bomikhal 11.02.2016 2500/- 19 Restoration of road damaged due to sewerage 1230/ 2500/- work done by OWSSB at Bhaktamadhu nagar Lane-4 , ward no 62 32,53,534/- 17.10.2015 20 Restoration of road from plot no A/1502 to plot 10,85,269/- 881/ 2500/- no1493 at Bhakta madhu nagar ,Ganda munda due to sewerage work of owssb in ward no 62 28.08.2015 Total 46,000/- In response to the POM issued to this score, the local authority neither furnished any reply nor returned the POM with compliance. Steps may be taken to clarify the position. Till then Rs 46000 is kept under audit objection.
In the proceedings of exit conference the local authority replied "compliance submitted".However,there was no compliance appended to the forwarding letter No. 12159/dtd. 26.05.2017 file No. XI-PW-20/2017 sent by the Executive Engineer, Div-I, BMC to the Chief Auditor, BMC. Hence the para stands.
15.4 -
(1)Name of the project:- Construction of drain and cover slab form N-2/1 to N-2/19 & form N-2/20 to N-2/38, IRC Village, Ward No.19.
Name of the executant:- Sri Appalaswami Sethi, Contractor
Estimated cost:- Rs. 40,83,900/-
Accepted tender value/agreement value:-Rs. 41,61,182/- ( 1.98% excess over the estimated cost)
Vr. No.-2384/dt.20.10.2012 (1st Running Bill)... Rs.12,31,610/-
Vr. No.-7573/dt.22.2.2013 (2nd Running Bill)... Rs.10,80,949/-
Vr. No.-1939/dt.07.01.2016 (3rd & final Bill)... Rs.11,91,117/-
Total Rs.35,03,676/-
Reference to MB:- MB No.- 3006, Page - 1 to 29
MB:- MB No.- 2032, Page - 134 to 158
MB:- MB No.- 4073, Page - 66 to 92
File No.-XXIX-PW-Div-1-1062/2011
(1) Excess Payment made towards transportation of earth by mechanical means :-
On scrutiny of the aforesaid work bill, it was noticed that a total quantity of earth was excavated as per the details furnished below:-
1st Running Bill ...304.03cum+330 cum
2nd Running Bill..151.2 cum+170.76 cum
3rd & final Bill...305.05 cum+270cum
Total... 760.28cum+770.76cum= 1531.04cum.
Out of the aforesaid quantity of earth work 45.79 cum of earth was utilised in filing the drain potation in foundation and plinth in drain side, in layers etc. leaving a balance of 1485.25 cum of earth.
As against 1485.25 cum of earth available for transportation by mechanical means within 5 K.M. of lead, payment of Rs.1,59,258.78 @ Rs.102.02 per cum for 1531.04 cum i.e. entire quantity of excavated earth was paid In 3rd & final Bill causing an excess payment of Rs.
194 / 257 AUDIT REPORT 25-06-2017
4,763/- which needs recovery
(2)Excess payment made towards cutting, straightening coiled on bent up M.S. Rod or tor steel. Welding or jointing including bending binding and tying the steel road in position:-
On scrutiny of the aforesaid work bill (paid vide 2nd.running bill) it was noticed that, Rs.338/- was paid in excess, due to arrival of excess quantity of measurement of M.S. Rods.
Quantity of payment Actual quantity as per M.B. Excess Quantity Rate of payment Amount paid in Excess. 153.85 Qtl. 153.79 .06 Qtl. Rs.5,627.49 per Qtl. Rs.337.64 or say, Rs.338.00 The aforesaid amount needs recovery.The memo was not returned by the local authority. Hence the para stands. Total recovery amount comes to Rs.5101.00 (4763 + 338).
In the proceedings of exit conference the local authority replied "compliance submitted".However,there was no compliance appended to the forwarding letter No. 12159/dtd. 26.05.2017 file No. XI-PW-20/2017 sent by the Executive Engineer, Div-I, BMC to the Chief Auditor, BMC. Hence the para stands.
Responsible Person for this paragraph
Slno Name Designation Adress Amount(In Rs:) 1 Smt. Mamata Rout JE At.Po-BMC Bhubaneswar 1276.00 2 Sri Manas Ranjan Pal Ex-AEE Now at Keonjhargarh 1275.00 Municipality Dist-Keonjhar 3 Sri Ratindra Narayan EE At/Po-BMC Bhubaneswar. 1275.00 Mallick 4 Sri Basanta Kumar Parida Ex- C.T. Engineer Now Superdent Engineer, 1275.00 Jaika Project, Cuttack
15.5 - OSP- 383 To 384
Name of the work: Construction of internal drain in Kedar Pali Basti, ward-47 (old) and 53 (New)
File No: 214/2013
Estimated Cost: Rs.17,43,000/-
Works execution cost: Rs.16,82,523/-
Voucher No. & date: 1229/17.10.2015
Executant: Rabindra Ku. Sethi
Scheme: BMC Fund
M.B.: 3377 page 1-15
3376 page 49-61
J.E.: Sri B.SS.Subudhi
On checking the above case record, the following irregularities were noticed which may be clarified to audit.
i. Before execution of the work, the CFO stated that there was no availability of funds for the same ward(at page 10/N). As the expenditure goes beyond the allotment excess expenditure amounting to Rs.60,00,000/- would be shifted to 2015-16. Similarly as expenditure had already been made in 2014-15. An additional expenditure of Rs. 18,00,000/- was needed to be placed in the budget of 2015-16. This has also been agreed upon by the Addl.Commissioner.
ii. Addl.Commissioner had required clarification in two aspects:-
a. To keep the expenditure in the budget expenditure 2015-16 and payment would be made after that.
b. Preparation of list of sweeper staying in the basti by Establishment Officer and the total amount spent on the ward no.53(page 11/N).
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iii. The JE and Amin had given reports about the encroachment and unauthorised construction over drains which needed eviction before the execution of the work(page-15 & 16/N). But this aspect had totally been avoided by the asst. executive engineer S.Subudhi and Executive Engineer who suggested for the continuation of the work and payment was made(page-17/N).
Excess payment
Vide item 2 of the work bill, a sum of Rs.36,011.50/- was paid to the executants towards transporation of 287.54 cum earth @ Rs.125.24 per cum by mechanical means. As it is a drain work 1/3rd excavated could have been used in side filling as no sand was collected for side filling. But excavated earth as per item 1 was transported by mechanical means as per work bill. As such, the cost of transportation of 1/3rd excavated i.e. 95.85cum earth @Rs.125.24per cum amounting to Rs.12,004/- can not be admitted in audit.
The objection memo was not returned by the local authority till close of audit. Hence the para stands. As a result Rs.1743000.00 is kept under objection including Rs.12004.00 is suggested for recovery.
During exit conference the Local authority has complied the memo as given below.
Objection is for utilizing the 1/3rd of excavated materials for back fillings.
Back filling with excavated earth is a always prevented since in the span over 1-5 years the filled up earth settle & the structure above it (In this case the road) shall settle & shall be damaged. Hence, for all such cases sand mfilling is strictly observed.
In this case, sand is used back filling at the cost of the contractor and has not been taken into measurement, since there was no such provision ion the original estimate.
Hence, no undue favour has been shown to the contractor and no loss has been incurred by corporation.
Accordingly the para may kindly be dropped.
The reply of Local authority is not convincing at all as the contractor has filled sand at his own cost & the measurement is not taken for the said reason. Hence the para stands.
Responsible Person for this paragraph
Slno Name Designation Adress Amount(In Rs:) 1 Sri Sikh Nasirulla Ex-Asst. AE Now Executive Engineer 3001.00 at Odisha Police Housing corporation, Bhubaneswar. 2 Sri Satysai Subudhi JE At.Po-BMC Bhubaneswar 3001.00 3 Sri Ashok Kumar Parida Executive Engineer At.Po-BMC Bhubaneswar 3001.00 4 Sri Basanta Kumar Parida Ex- C.T. Engineer Now Superdent Engineer, 3001.00 Jaika Project, Cuttack
15.6 - OSP-385 To 386
Name of the work: Construction of compound wall to the solid waste management site at Bhuasuni, File No.2945/2008
Estimated Cost: Rs.1,39,93,735/-
Works execution cost: Rs.1,18,22,747/-
Voucher No. & date: 463 dt.03.05.2012, 270 dt.22.05.2015, 1072 dt. 16.09.2016
196 / 257 AUDIT REPORT 25-06-2017
Executant: Sri Babuli Chandra Rout
Scheme: BMC Fund
M.B.: 3215,3214,3196,3284
Wanting
On checking the above case record, the following documents are not produced before audit which may be produced for further verification.
1.Paper advertisement copy of tender call notice. 2.Analysis of rate allowed in the approved estimate. 3.All the connected MB mention above.
Clarification
As per the estimate C:C (1:3:6) was to be executed after clining of heavy jungle cutting & uprooting of trees and earth work excavation in all kind of soil. But as per the first running bill attached in case record it was seen that PCC (1:3:6) was executed without excavation of earth work for foundation. This type of work seems not to be practicable. This may be clarified to audit.
Excess Payment
In item C:C(1:3:6) for the bases of column 39.60cm has been executed basing on the quantity educated area of PCC (1:3:6) comes to 39.6/.15(as per the estimate)=264sq.metr.
So number. of column =264/1.2×1.2(as per the estimate)=183 numbers.
In R.C.C 1:1.5:3 the works supposed to be executed
183 × 1.2× 1.2× 0.2=52.70cum
183 × 0.9× 0.9× 0.3=44.46cum
------
Total 97.16cum
But as per work bill the above quantity of work was allowed to 145.73cum
1.Excess Execution of work 145.73 cum-97.16cum=48.57cum
As such excess payment was allowed for execution 48.57cum @
Rs.4,750/-per cum amounting to Rs.2,30,708/-. In view of the
above why the excess payment of Rs.2,30,708/- as calculated will
not be recovered from the persons held responsible.
2. Vide item 1 of the 3rd and final bill Rs.9,800/-was allowed to executants towards clining of heavy jungle including uprooting stumps of trees above one metre girth for 14,000sq.mt. @ Rs.70/-per sq.mt. Against the above payment the local authority could not be able to produced the pre-measurement of area. Further no prior permission of the forest department was taken for cutting of trees above one 1metre girth. Finally no sale proceeds of wood was collected as per case record. As such, the above expenditure of Rs.9,800/- can not be admitted in audit which needs recovery.
The objection memo was not returned by the local authority till close of audit. Hence the para stands. As a result Rs.11822747.00 is kept under objection including Rs.240508.00 is suggested for recovery.
During exit conference the Local authority has complied the memo as given below.
The objection is regarding payment of excess of concrete quantity.
The observation is not correct.
The payment is made on actual measurement.
197 / 257 AUDIT REPORT 25-06-2017
1) The number of column is assumed from the PCCC quantity, considering the thickness of PCC being 0.15 m. The same is not correct. The thickness of PCC is 0.1m & the member of column is 396.
2) Similarly, while calculating the RCC quantity auditor has taken into consider 2 steps of foundation. Actually there is 3rd step, which has not been taken account by auditor.
The copies of the relevant pages of the MB is enclosed which early shown there is no excess payment & payment is done on actual measurements.
It is clear that no excess payment is done.
Regarding the omissions of earth quantity in 1st R/A bill. The same has been considered in submsequent R/A bills.
Regarding the clearance of jungle, there was no big tree above 1m girth. This item is also applicable to bushes & heavy jungles which were uprooted during excavation.
In this connection, it is to bring to your kind information that, the work was executed under actue Law & order situation & under heavy policy protection with gunman security. In fact, during last 3 years the plant work can not be taken up due to acute law & order situation.
It is to again mention that there is no big tree & there are only bishes. As such shown there is no requipement of taking permission from forest department & scope per sanction.
Accordingly the para may kindly be dropped.
The reply of Local authority is not convincing at all to drop the para as per the following reasons:- i) No reply is furnished by the local authority regarding advertisement copy of tender call notice, analysis of rate etc. ii) Basing on the estimate excess payment on PCC work was objected by audit. But no revised estimate /work dine estimate is produced in support of the measurement on no. of columns. iii) Nothing is produced in support of the excavation of earth quantity in subsequent R/A bills. iv) As per the work bill payment as been made cleaning of heavy jungle including uprooting stumps of tress above 1 m girth & rate is allowed accordingly.
Hence the para stands.
Responsible Person for this paragraph
Slno Name Designation Adress Amount(In Rs:) 1 Sri Antrajami Patra Asst. Executive Engineer At.Po-BMC Bhubaneswar 80169.00 2 Sri Dwipayana Pattnaik CT Engineer At/Po-BMC Bhubaneswar. 80169.00 3 Sri Srikanta Kumar AE At.Po-BMC BBSR 80170.00 Acharya
198 / 257 AUDIT REPORT 25-06-2017
15.7 -
Name of the work: Construction of RCC drain Qrt.No.IV.43/1 to Qrt.No.IV.45/1 with one culvert, Unit-I,Ward No.40.file No.285/2015
Estimated Cost: Rs.4,41,100/-
Works execution cost: Rs.3,93,801/-
Voucher No. & date: 2217 dt.11.03.2016
Executant: Sri Danardan Tahal
Scheme: BMC Fund
M.B.: 3378 page 26-42
Doubtful Measurement and check measurement of MS Rod
On checking the connected MB 3378 page 26-28, it was seen that on 04.01.2016 pre-measurement of MS Rod was conducted by the competent authority with the check measurement on the same day. It was also seen that pre-measurement of Rod over culvert wall, culvert slab was conducted on the same day for 21.28 qtl. No test check measurement by the executive engineer i.e.atleast 10% was conducted as per the measurement book. The above irregularities on measurement and check measurement of Ms Rod may be clarified to audit for further verification.
Excess Payment
On verification of the above side MB it was seen that quantity of Rod was shown in excess by over writing and manipulation of MB. The over writing/manipulation was not certified by the check measurement authority or Executive Engineer.As per the MB the quantity of 8mm Ms Rod is corrected to 13.51qtl.against the original measurement of 11.23qtl. As such, the cost of 2.28qtl.(13.51-11.23) Ms Rod @ Rs.6,791.41/-amounting to Rs.15,484/-can not be admitted in audit and needs recovery.
The objection memo was not returned by the local authority till close of audit. Hence the para stands. As a result cost of 13.91 Qtl. @ 6791.41 amounting to Rs.91752.00 is kept under objection including Rs.15484.00 is suggested for recovery.
During exit conference the Local authority has complied the memo as given below.
The objection is taking measurement of rods on the same day & making some correction, in MB.
In small works, the rod binding work is done in a single day since the rod binders are not available for very petty jobs & on daily basis. The rod binders, for such small works, completion all such work in a single day. Even the rod binding for culvert slab are done separately & latter placed over walls & concreting done accordingly.
Regarding the overwriting of MB, this is purely a correction. This correction was also initiated by the concerned A.E.
It is not proper to use the ward manipulation here. This is a correction only , which happens in any process.
The payment has been made strictly as per the measurement and no undue favour has been shown.
Accordingly the para may kindly be dropped.
The reply of Local authority is not convincing at all to drop the para as per the following reasons:- i) The over writing in the MB was not initialed by the check measurement authority till close of audit. Further as per provision D (II) of OPWD code volume –II (page-188) 10 % of the item was not check measured by the Executive Engineer. Hence the para stands.
Responsible Person for this paragraph
Slno Name Designation Adress Amount(In Rs:)
199 / 257 AUDIT REPORT 25-06-2017
1 Sri Prakash Kumar A.E At/Po-BMC Bhubaneswar. 3871.00 Pradhan 2 Sri Sikh Nasirulla Ex-Asst. AE Now Executive Engineer 3871.00 at Odisha Police Housing corporation, Bhubaneswar. 3 Sri Ashok Kumar Parida Executive Engineer At.Po-BMC Bhubaneswar 3871.00 4 Sri Dwipayana Pattnaik CT Engineer At/Po-BMC Bhubaneswar. 3871.00
15.8 - OSP- 389 To 390
Name of the work: Restoration of road from plot 1954 to plot 3604,ward no.30,file no.125/2014
Estimated Cost: Rs.3,56,490/-
Works execution cost: Rs.3,73,958/-
Voucher No. & date: 493 dt.04.07.2015
Executant: Sri Biswajit Mallick
Scheme: BMC Fund
M.B.: 3279 page 98-108
Irregular Payment
On checking the above case record, it was notice that the estimate was provided for Rs.3,68,000/-the work was entrusted to one Biswajit Mallick, being the lowest tender holder having 4.9% excess then the estimated cost as per the work bill. The total bill cost comes to Rs.3,56,490/-. But as per the agreement Rs. 3,73,958/- was paid to the contractor which was 4.9% excess then the estimated cost.
As per the note sheet page 4 of the case record, Rs.14,500/- is coming excess then the ward approved budget 2014-15. As such, a total sum of Rs.20,958 was paid in bill beyond the budget provision.
Details
Rs.14,500/-
Rs.5,958/-(Rs.3,73,958-3,68,000)
------
Total Rs.20,458/-
On scrutiny the case record it was notice that no provision was found to have been made for excess payment of Rs.20,458/- beyond the ward budget. As such, payment of Rs.20458.00 beyond the ward budget cannot be admitted in audit and needs recovery.
The objection memo was not returned by the local authority till close of audit. Hence the para stands. As a result Rs.20458.00 is kept under objection including Rs.20458.00 is suggested for recovery.
During exit conference the Local authority has complied the memo as given below.
Objection in this case is expenditure beyond approved budget 2014-15 (excess in estimate & tender premimums).
This observation is not correct.
For reference purpose, Corporation decides certain ward budget (in the year 2014-15 the amount is Rs. 40.00 lakh).
200 / 257 AUDIT REPORT 25-06-2017
During preparation of estimate sometimes the total amount exceeds the so called ward budget. But considering the ward budget, is it justified to keep a particular work in complete ? For example, For a 100 road is it possible to construct 98 feet road in 14-15 and another 2 feet in 15-16 ? Considering the filed condition & citizen, grievance this is a impossible thing.
Secondly, many work through taken up in ward budget 14-15, the payment is always made in 15-16, 16-17 etc.
Moreover, such excess in estimate beyond so called ward budget (14500.00) & tender premium (5958.00) has been approved by competent authorities & other Corporator.
And the work is completed with due approval of Standing Committee & Corporation.
It is to further mention that there is always a tender premium (positive or negative) ,in each tender. Which was approved by contract committee & corporation. Recovering of such tender premium from the Engineers and staffs is not at all justified.
As such the objections raised are not at all justified & the para may kindly be dropped.
The reply of Local Authority is not satisfactory as nothing is mentioned regarding the source of payment over and above the ward budget. Hence the para stands.
Responsible Person for this paragraph
Slno Name Designation Adress Amount(In Rs:) 1 Sri Srikanta Kumar AE At.Po-BMC BBSR 4091.00 Acharya 2 Sri Antrajami Patra Asst. Executive Engineer At.Po-BMC Bhubaneswar 4091.00 3 Sri Ashok Kumar Parida Executive Engineer At.Po-BMC Bhubaneswar 4091.00 4 Sri Basanta Kumar Parida Ex- C.T. Engineer Now Superdent Engineer, 4091.00 Jaika Project, Cuttack 5 Sri Parsuram Sahoo Accountant At/Po-BMC Bhubaneswar. 4094.00
15.9 - OSP-391 To 392
Name of the work: Restoration of road due to laying of sewerage line from Hanuman Mandir upto plot no. 1057 at Jharpada in ward no.40
File no.342/2013
Estimated Cost: Rs.8,44,000/-
Works execution cost: Rs.7,90,491/-
Voucher No. & date: 506 dt.06.07.2015
Executant: Sri Susanta Kumar Rout
Scheme: Sewerage damage
M.B.: 3222 page 56-72
Irregularity
The comparative statement attached in the case record was not signed by the Executive Engineer, CFO, Commissioner/Addl.Commissioner,BMC.
201 / 257 AUDIT REPORT 25-06-2017
Excess Payment
1. On checking the above case record, with connected MB it was seen that no quantity towards chamber in C:C (1:4:8) was deducted in the measurement. The quantity in C:C (1:4:8) for chamber was to be deducted as detail below:
9×?/4×0. =3.46sq.meter or 0.346cum
The cost of C:C(1:4:8) 0.346cum @3335.99per cum amounting to
Rs.1154 can not be admitted in audit which needs recovery.
As per the estimate and agreement 16mm thick bituminous expansion [email protected] per sq.mtrs. But only 3.60sq.mtrs of the above said work was executed without any revised estimate though length of road unchanged as per the estimate and execution of work. As such why the work executed in less by the contractor without any valid reason and revised estimate after finalisation of work will not be recovered from the person held responsible.
The objection memo was not returned by the local authority till close of audit. Hence the para stands. As a result Rs.11610.00 (1154.00 +10456.00 ) is suggested for recovery.
During exit conference the Local authority has complied the memo as given below.
Objection is regarding non deduction of concrete quantity towards chamber and bitumen expansion board.
The objection is not correct.
1) Deduction of concrete quantity was made & mentioned in MB 3222 page No. 61-63 (Copy enclosed).
2) Regarding deduction towards bitumen expansion joint it is to mention that, this is a separate quantity beyond the concrete quantity. This is a totally separate item in the estimate. (Copy of estimate attached). The concrete quantity is made as per relevant item of agreement & bitumen expansion is made as a separate item.
For example the road is for 115m & payment made accordingly & beyond this quantity expansion joint is for (23x0.012)=0.276 meter. Total length of road being 115.276 mtr.
Hence no extra payment is made to the contractor.
Accordingly the para may be dropped.
The reply of Local authority is not convincing at all to drop the para as per the following reasons:- i) As per the MB no quantity for chamber in CC (1:4:8) is deducted. ii) As per the estimate and measurement shown in the MB the length of the road is unchanged. No revised estimate is prepared as per the provision laid doun in OPWD code volume-I, para 3.11.2 for deviation of item over 10 %.
Hence the para stands.
202 / 257 AUDIT REPORT 25-06-2017
Responsible Person for this paragraph
Slno Name Designation Adress Amount(In Rs:) 1 Sri Srikanta Kumar AE At.Po-BMC BBSR 2322.00 Acharya 2 Sri Antrajami Patra Asst. Executive Engineer At.Po-BMC Bhubaneswar 2322.00 3 Sri Ashok Kumar Parida Executive Engineer At.Po-BMC Bhubaneswar 2322.00 4 Sri Basanta Kumar Parida Ex- C.T. Engineer Now Superdent Engineer, 2322.00 Jaika Project, Cuttack 5 Sri Ashok Kumar Manik Ex-Auditor Now-Supdt.District Audit 2322.00 Office, Cuttack
15.10 - OSP-393
Name of the work: Development of road at Prakruti Vihar in ward no.31 at present ward no.51, file no.14/2013
Estimated Cost: Rs.40,00,000/-
Works execution cost: Rs.37,19,940/-
Voucher No. & date: 733 dt.10.08.2015, 1253 dt.17.10.2015
Executant: Sri Santosh Behera
Scheme: BMC Fund
M.B.: 3343 page 42-76, 3242 page 133-157
Excess Execution of PCC (1:4:8) for road works
As per estimate sand filling was provided for 219.47cum as detailed below:
1.×4×0.08 =219cum
As per the work bill and approved estimate area field by sand comes to 219/0.8 = 2737.50sq.metr. So, quantity admissible for PCC (1:4:8) basing on the estimate and work bill =2737.50×.1=273.75cum. Hence admissible cost for 273.75cum @ 3489.87 per cum comes to Rs.9,55,352. But vide item 4 of the work bill a sum of Rs.10,27,069 was paid to the executants towards execution of PCC(1:4:8) 294.30cum @3489.87per cum. Hence a sum of Rs.71,717/-(Rs.10,27,069-Rs.9,55,352) was paid in excess can not be admitted in audit and it recovery.
The objection memo was not returned by the local authority till close of audit. Hence the para stands. As a result Rs.71717.00 is suggested for recovery.
During exit conference the Local authority has complied the memo as given below.
Objection is regarding excess payment in PCC (1:4:8).
The objection is not correct.
In the objection memo, it is mentioned that the area of work is 2737.50 sq.mtr.
As per the estimate the area of working is (730x4.0)=2920 sq.mtr. & the work is executed accordingly. Most probably the misunderstanding has crept in due to the fact that in place of 0.075m, in the computerized printout 0.08 is mentioned as the computer has recognized 2 digits after decimal.
However, all these are in estimate.
Estimate & bill are 2 different things. Estimate is only a reference and payment is made on bill on measurement of actual work done.
In the bill, payment is made for a quantity of 294.30 cum ,i.e. as actual work done for a area of 2943 sq.m
No undue favour has been given to the contractor & nowhere any loss has been made to the corporation.
203 / 257 AUDIT REPORT 25-06-2017
Accordingly the para may be dropped.
The reply of the Local Authority is not convincing. No MB in support of the compliance of the Local Authority was produced for verification.
Hence the para stands.
Responsible Person for this paragraph
Slno Name Designation Adress Amount(In Rs:) 1 Sri Maithilesh Ranjan Rath JE At/Po-BMC Bhubaneswar. 17929.00 2 Sri Sikh Nasirulla Ex-Asst. AE Now Executive Engineer 17929.00 at Odisha Police Housing corporation, Bhubaneswar. 3 Sri Ashok Kumar Parida Executive Engineer At.Po-BMC Bhubaneswar 17929.00 4 Sri Basanta Kumar Parida Ex- C.T. Engineer Now Superdent Engineer, 17930.00 Jaika Project, Cuttack
15.11 - OSP-394 To 395
Name of the work: Construction of CC Road from Baishnaba Mohanty House to in front of plot no.129,ward no.34, file no.XXIX-PW(Div-II),243/2014
Estimated Cost: Rs.1,75,000/-(Ward Budget)
Works execution cost: Rs.1,82,303/-
Voucher No. & date: 581 dt.17.07.2015
Executant: Sri Ritesh Kumar Singh
Scheme: Sewerage damage
M.B.: 3238 page 79-87
Execution of work beyond the budget estimate
On checking the above case record,it was noticed that the work was executed by Sri Ritesh Kumar Singh,Contractor on tender basis. On scrutiny the above case record,it was seen that as per note sheet page-5, the budget estimate is exceeding Rs.1,07,000/-then the limit of Rs.40,00,000/-as per budget provision. But without any further budget provision, the work was executed and paid to the contractor for Rs.1,82,303/-(4.80% excess then the estimate). In note sheet page -10, the above work was administratively approved showing the work was within the budget provision. The administrative approval is quite contradictory as per the note sheet page-5.
As such, the expenditure of Rs.115350.00 ( 107000 + 8350 ) beyond the budget estimate cannot be admitted in audit and needs recovery.
The objection memo was not returned by the local authority till close of audit. Hence the para stands. As a result Rs.115350.00 is suggested for recovery.
During exit conference the Local authority has complied the memo as given below.
Objection in this case is expenditure beyond approval budget 2014-15 (excess in estimate).
Corporation decide certain ward budget for reference purpose only. (For the year 2014-15, the amount is Rs. 40.00 lakh. The ward budget do not reflected budget of Corporation.
During preparation of estimate sometimes the total amount exceeds the so called ward budget. But considering the wards budget, will it be justified to keep a particular work incomplete ?
204 / 257 AUDIT REPORT 25-06-2017
For example for a 100 feet road, is it possible to construct 80 feet roads in 2014-15 and another 20 feet road in 2015-16 ? Considering the filed conditions & citizens grievance, this is a impossible thing.
Also many works, through taken up during 2014-15, payment is sometimes made 2015-16, 2016-17.
Moreover, such excess is approved by competent authority, Standing Committees & Corporation.
The payment is made on actual work done and on actual measurement and no loss has been incurred to the Corporation & no irregularity has been made.
Considering the objection has been raised on a assumed conception of ward budget, the para kindly be made.
The reply of Local Authority is not satisfactory as nothing is mentioned regarding the source of payment over and above the ward budget. Hence the para stands.
Responsible Person for this paragraph
Slno Name Designation Adress Amount(In Rs:) 1 Sri Srikanta Kumar AE At.Po-BMC BBSR 28837.00 Acharya 2 Sri Antrajami Patra Asst. Executive Engineer At.Po-BMC Bhubaneswar 28837.00 3 Sri Ashok Kumar Parida Executive Engineer At.Po-BMC Bhubaneswar 28838.00 4 Sri Basanta Kumar Parida Ex- C.T. Engineer Now Superdent Engineer, 28838.00 Jaika Project, Cuttack
15.12 - OSP-396 To 397
Name of the work: Construction of RCC drain from Chief Post Master General Residence towards end of postal colony, unit-4, ward-36, file no.XXIX-PW(Div-II),88/2014
Estimated Cost: Rs.19,84,900/-(Ward Budget)
Works execution cost: Rs.19,65,051/-
Voucher No. & date: 1721 dt.28.12.2015
Executant: Sri Rasmi Rekha Behera
M.B.: 3378 page 1-24
Pre-measurement of MS Rod
As per the work bill a sum of Rs.5,84,193/-was paid to the executants towards cutting,bending, binding and cost of Ms Rod for [email protected],781.11 per qtl. On verification of the case record with connected MB, it was found that vide page-2 to 4 of MB 3378 pre-measurement and check measurement of MS Rod for 86.15qtl. was done on 05.08.2015 by the competent authority. But the measurement was not checked atleast for 10% by the executive engineer. Further, it is not understood how the huge quantity of Ms Rod was measured in the same day i.e.the area of drain base, drain wall and cover slab .
The objection memo was not returned by the local authority till close of audit. However , the same may be complied to next audit. Till then Rs.584193.00 is kept under objection.
In the proceedings of exit conference the local authority replied "compliance submitted".However,there was no compliance appended to the forwarding letter No. 12159/dtd. 26.05.2017 file No. XI-PW-20/2017 sent by the Executive Engineer, Div-I, BMC to the Chief Auditor, BMC. Hence the para stands.
205 / 257 AUDIT REPORT 25-06-2017
15.13 - OSP-398 To 399
Name of the work: Construction of flooring, fixing up grill inside kitchen room, ward no.34
File no. XXIX-PW(Div-II)52/2013
Estimated Cost: Rs.2,97,000/-
Works execution cost: Rs.1,01,194/-
Voucher No. & date: 444 dt.01.07.2015
Executant: Sri Sankar Dalai
M.B.: 3351 page 32-38
Irregular Payment
On checking the above case record, the following irregularities were noticed which may be clarified.
1.The estimated cost of the project was Rs.2,97,000/-. As per the agreement the work was entrusted to Sri Sankar Dalai on tender basis covering 8 nos of item to execute. 2.As per note sheet page 8, Chief Finance Officer was quarried to know the income position of Kalyan Mandap in a Financial Year. But no such report is furnished in the case record. 3.The record is silent regarding source payment. 4.As per the case record Rs.1,01,194/- was paid to the contractor for covering only 4 items out of 8 items in the estimate. 5.The reason for non-execution of other items are not given.
6. No revised/work done estimate is prepared and kept in the case record.
Excess payment
1.As per MB 3351, page-33,77.14cum of earth work was executed for drain work without any provision in the estimate. No further work like sand filling and CC work was not done for completion of drain. Without completion, there is no meaning for excavation of earth on drain work. As such, why the expenditure of Rs.15,874/- will not be treated as wasteful expenditure and will not be recovered from the persons held responsible.
The details of payment are as given below:
a. 77.14 cum@ 80.53 per cum Rs.6,212.00 b. For Transportation
@125.25 per cum Rs.9,662.00
Total= Rs.15874.00
2. Similarly vide item 4 of the work bill, a sum of Rs.94,312/- was paid for execution of CC(1:1.5:3) using 12mm size chips for 18.16cum @ Rs.5,193.38 per cum. As per the MB the above item was executed for kitchen area without any dis-mentaling of old work or excavation of earth etc. in new work.
The objection memo was not returned by the local authority till close of audit. Hence the para stands. As a result Rs.297000.00 is kept under objection including Rs.15834.00 is suggested for recovery.
During exit conference the Local authority has complied the memo as given below..
Objection raised is executing earth work for drain for the quantity of 77.14 cum & not executing the drain.
The observation is not correct.
206 / 257 AUDIT REPORT 25-06-2017
Out of 77.14 cum of earth excavated , 61.53 cum is excavation of over burden earth in the courtyard which has been accumulated since last 15-20 years & needs clearing.
Only 15.61 cum earth work is done in drain. This was a existing earthen (Kuchha) drain which was filled with earth causing water logging at the back side of Kalyan Mandap and needs to be cleared. (Copy of concern page of MB is attached).
Further work could not be done due to continues booking thereafter.
This dumping of earth in courtyard as well as earth drain was creating a very ugly scene, unpleasant condition and the persons booking the Kalyan mandap are complaining regularly and blaming the corporation. Accordingly the work was executed.
As such no unnecessary expenditure has been made.
Accordingly the para may kindly be dropped.
The reply of the Local Authority is not as per the objection raised by audit. Hence the para stands.
Responsible Person for this paragraph
Slno Name Designation Adress Amount(In Rs:) 1 Sri Prakash Kumar A.E At/Po-BMC Bhubaneswar. 3958.00 Pradhan 2 Sri Antrajami Patra Asst. Executive Engineer At.Po-BMC Bhubaneswar 3958.00 3 Sri Ashok Kumar Parida Executive Engineer At.Po-BMC Bhubaneswar 3959.00 4 Sri Basanta Kumar Parida Ex- C.T. Engineer Now Superdent Engineer, 3959.00 Jaika Project, Cuttack
15.14 - OSP-400 To 401
Name of the work: Construction of drain and cover slab in front of santi nagar welfare committee in ward no.33 file no. XXIX-PW(Div-II), 28/2015
Estimated Cost: Rs.2,78,100/-(ward budget-2014-15)
Works execution cost: Rs.2,81,116/-
Voucher No. & date: 1789 dt.31.12.2015
Executant: Sri Nihar Ranjan Swain
M.B.: 3275 page 145-159
Clarification Wanting
1.It was seen from the bill that the executed work for all the items are the same as has been mentioned in the estimate which is impractical. In other words, the bill is a carbon copy of the estimate. This means that either the work was executed first without following the procedure and the tender was made after wards in order to regularise the expenditure or the work executed had not been measured on the spot. 2.Further on 15.10.2015 19.35qtl of Ms Rod was measured and check measured for slab,base and wall of the drain. The said measurement was not verified by the executive engineer as per provision D(ii) in OPWD code vol-II (Page-188).
In this regard an objection memo was issued for clarification but the objection memo was not returned by the local authority till close of audit. However , the same may be complied to next audit. Till then Rs.281116.00 is kept under objection.
In the proceedings of exit conference the local authority replied "compliance submitted".However,there was no compliance appended to the forwarding letter No. 12159/dtd. 26.05.2017 file No. XI-PW-20/2017 sent by the Executive Engineer, Div-I, BMC to the Chief
207 / 257 AUDIT REPORT 25-06-2017
Auditor, BMC. Hence the para stands.
15.15 - OSP-418 To 442
Loss in execution of Electrical Works by allowing excess rate in the estimate :
In course of checking of files connected with purchase of electrical materials with reference to the concerned case records/ MBs as detailed below it is seen that the S.V. Lamps fittings (250 watt HPSV fitting of IP65) have been purchased in an exorbitant price over & above the admissible price during the year,2015-2016. The quotation for ascertaining the rates of the S.V. fittings included in the estimate for execution of the different works during the year under audit has not been called for as per provision of Finance Department. OM No.28122/F dtd.13.07.2006 whereas the rates allowed in the estimate has been taken Rs. 6,312=50/ each. The basis on which the estimated rate has been arrived as 250 watt HPSV fitting of IP65) may be explained to audit with documentary proof. In this respect the audit objection memo has also been issued earlier.
From the file No. XXXXIV/E/S-6/2012 it is seen that the rate of HVSV fittings (250 watt HPSV fitting of IP65)) is Rs.2930=95 which is arrived at by calling the tender vide TCN No. 14968/11.07.2013 for execution of work departmentally for which the estimate was prepared on 17.10.2013. Since, fresh quotations has not been invited to ascertain the rate of HVSV fittings for execution of electrical works during 2014-15 & 2015-16 this rate could have been provided in the estimate for the said works. But instead of doing this the rate of Rs. 6,312=50/ has been provided in the estimate for the above works arbitrarily & thus the Corporation has sustained a huge loss of Rs.1,11,38,622/- as calculated below.
Details:
Sl.No Name of the Executant Voucher Admissible Rate as per Excess Quantity Excess Persons involved work No./Date Rate estimate rate payment for preparing allowed estimate. 1 Provision of Techno 2211/11.03.16 2930.05 6312.50 3382.45 26 87944/- 1. Monamohan High Mast Light, Electronics Mohapatra,Ex-J.E Ward No.31, File . No.41/2015 2. Ajit Ku. Behera,AEE
3. Ratinadra Narayan Mallik,E.E.
4. Basanta Ku. Mohapatra,EX-C. E.
5. D. Brunda,Ex-Addl. Comm. 2 Provision of Techno 1953/01.02.16 2930.05 6312.50 3382.45 73 246919/- 1. Monamohan Street Electronics Mohapatra,Ex-J.E Lignt,Ward-27,Fi . le No.44/15 2. Ajit Ku. Behera,AEE
3. Ratinadra Narayan Mallik,E.E.
4. Basanta Ku. Mohapatra,EX-C. E.
5. D.
208 / 257 AUDIT REPORT 25-06-2017
Brunda,Ex-Addl. Comm. 3 Provision of Techno 1/15.04.15 2930.05 6312.50 3382.45 186 629136/- 1. Monamohan Street Lignt,At Electronics Mohapatra,Ex-J.E Bharatpur . Slum,File No.30/15 2. Ajit Ku. Behera,AEE
3. Ratinadra Narayan Mallik,E.E.
4. D. Brunda,Ex-Addl. Comm. 4 Provision of Techno 1415/19.11.16 2930.05 6312.50 3382.45 40 135298/- 1. Monamohan Street Electronics Mohapatra,Ex-J.E Lignt,Ward-51,Fi . le No.01/15 2. Ajit Ku. Behera,AEE
3. Ratinadra Narayan Mallik,E.E.
4. Basanta Ku. Mohapatra,EX-C. E.
5. D. Brunda,Ex-Addl. Comm. 5 Provision of Techno 2004/5.02.16 2930.05 6312.50 3382.45 13 43972/- 1. Monamohan Street Electronics Mohapatra,Ex-J.E Lignt,Ward-09,Fi . le No.42/15 2. Ajit Ku. Behera,AEE
3. Ratinadra Narayan Mallik,E.E.
4. Basanta Ku. Mohapatra,EX-C. E.
5. D. Brunda,Ex-Addl. Comm. 6 Provision of Techno 625/21.07.15 2930.05 6312.50 3382.45 16 54119/- 1. Ranjan Ku. Street Electronics Mishra,J.E. Lignt,Ward-59,Fi le No.177/14 2. Ajit Ku. Behera,AEE
3. Ratinadra Narayan Mallik,E.E.
4. D. Brunda,Ex-Addl. Comm. 7 Provision of Techno 2152/26.02.16 2930.05 6312.50 3382.45 54 182652/- 1. Monamohan Street Electronics Mohapatra,Ex-J.E Lignt,Ward-19,Fi . le No.123/14
209 / 257 AUDIT REPORT 25-06-2017
2. Ajit Ku. Behera,AEE
3. Ratinadra Narayan Mallik,E.E.
4. D. Brunda,Ex-Addl. Comm. 8 Provision of Techno 1955/01.02.16 2930.05 6312.50 3382.45 67 226624/- 1. Monamohan Street Electronics Mohapatra,Ex-J.E Lignt,Ward-30,Fi . le No.93/14 2. Ajit Ku. Behera,AEE
3. Ratinadra Narayan Mallik,E.E.
4. Basanta Ku. Mohapatra,EX-C. E.
5. D. Brunda,Ex-Addl. Comm. 9 Provision of Techno 848/24.08.15 2930.05 6312.50 3382.45 35 118386/- 1. Ranjan Ku. Street Electronics Mishra,J.E J.E. Lignt,Ward-45,Fi le No.166/14 2. Ajit Ku. Behera,AEE
3. Ratinadra Narayan Mallik,E.E.
4. Basanta Ku. Mohapatra,EX-C. E.
5. D. Brunda,Ex-Addl. Comm. 10 Provision of Techno 627/21.07.15 2930.05 6312.50 3382.45 68 230007/- 1. Ranjan Ku. Street Electronics Mishra,J.E Lignt,Ward-49,Fi le No.15/15 2. Ajit Ku. Behera,AEE
3. Ratinadra Narayan Mallik,E.E.
4. Basanta Ku. Mohapatra,EX-C. E.
5. D. Brunda,Ex-Addl. Comm. 11 Provision of Techno 2153/26.02.16 2930.05 6312.50 3382.45 60 202947/- 1. Monamohan Street Electronics Mohapatra,Ex-J.E Lignt,Ward-13,Fi . le No.117/14 2. Ajit Ku. Behera,AEE
210 / 257 AUDIT REPORT 25-06-2017
3. Ratinadra Narayan Mallik,E.E.
4. Basanta Ku. Mohapatra,EX-C. E.
5. D. Brunda,Ex-Addl. Comm. 12 Provision of Techno 1923/22.01.16 2930.05 6312.50 3382.45 27 91326/- 1. Monamohan Street Electronics Mohapatra,Ex-J.E Lignt,Ward-30,Fi . le No.35/15 2. Ajit Ku. Behera,AEE
3. Ratinadra Narayan Mallik,E.E.
4. Basanta Ku. Mohapatra,EX-C. E.
5. D. Brunda,Ex-Addl. Comm. 13 Provision of Techno 1956/01.02.16 2930.05 6312.50 3382.45 70 236772/- 1. Ranjan Ku. Street Electronics Mishra,J.E. Lignt,Ward-58,Fi le No.02/15 2. Ajit Ku. Behera,AEE
3. Ratinadra Narayan Mallik,E.E.
4. Basanta Ku. Mohapatra,EX-C. E.
5. D. Brunda,Ex-Addl. Comm. 14 Provision of Techno 447/01.07.15 2930.05 6312.50 3382.45 60 202947/- 1. Ranjan Ku. Street Electronics Mishra,J.E. Lignt,At-Kalinga nagar,K-6,File No.12/15 2. Ajit Ku. Behera,AEE
3. Ratinadra Narayan Mallik,E.E.
4. Basanta Ku. Mohapatra,EX-C. E.
5. D. Brunda,Ex-Addl. Comm. 15 Provision of P.R. 1456/13.11.15 2930.05 6250.00 3319.95 94 312075/- 1 Ranjan Ku. Street Dixit Mishra,J.E. Lignt,From Munda Sahi to 2. Ajit Ku.
211 / 257 AUDIT REPORT 25-06-2017
Studio Behera,AEE Chack,File No.17/129(Pt.) 3. Ratinadra Narayan Mallik,E.E.
4. T.Binod Ku. Surff EX-C.E.
5. Sanjib Ku. Mishra,Ex-Comm. 16 Provision of 2 P.R. 173/02.05.15 2930.05 6312.50 3382.45 05 16912/- 1. Ranjan Ku. Arms light, Dixit MishraJ.E. Bapuji Nagar Vending 2. Ratinadra Zone,File Narayan No.26/13 Mallik,E.E.
4. T.Binod Ku. Surff EX-C.E.,EX-C.E.
5. D. Brunda,Ex-Addl. Comm. 17 Provision of P.R. 399/26.06.15 2930.05 6312.50 3382.45 56 189417/- 1. Ajit Ku. Street Lignt,on Dixit Behera,AEE MG Road,File No.20/13 2. Ratinadra Narayan Mallik,E.E.
3. T.Binod Ku. Surff EX-C.E.5. 4. Sanjib Ku. Mishra,Ex-Comm. 18 Provision of P.R. 965/10.09.15 2930.05 6312.50 3382.45 100 338245/- 1. Monamohan Street Dixit Mohapatra,Ex-J.E Lignt,Ward-05,Fi . le No.113/14 2. Ajit Ku. Behera,AEE
3. Ratinadra Narayan Mallik,E.E.
4. Basanta Ku. Mohapatra,EX-C. E.
5. D. Brunda,Ex-Addl. Comm. 19 Provision of Modern winding 1026/1.10.15 2930.05 6312.50 3382.45 63 213094/- 1. Monamohan Street & Electricals Mohapatra,Ex-J.E Lignt,Ward-2,Fil . e No.94/14 2. Ajit Ku. Behera,AEE
3. Ratinadra Narayan Mallik,E.E.
4. Basanta Ku. Mohapatra,EX-C. E.
212 / 257 AUDIT REPORT 25-06-2017
5. D. Brunda,Ex-Addl. Comm. 20 Provision of Modern winding 1025/01.10.15 2930.05 6312.50 3382.45 20 67649/- 1. Monamohan Street & Electricals Mohapatra,Ex-J.E Lignt,Ward-03,Fi . le No.91/15 2. Ajit Ku. Behera,AEE
3. Ratinadra Narayan Mallik,E.E.
4. Basanta Ku. Mohapatra,EX-C. E.
5. D. Brunda,Ex-Addl. Comm. 21 Provision of Modern winding 1901/17.11.15 2930.05 6312.50 3382.45 38 128533/- 1. Ranjan Ku. Street & Electricals MishraJ.E. Lignt,Ward-61,Fi le No.159/15 2. Ajit Ku. Behera,AEE
3. Ratinadra Narayan Mallik,E.E.
4. Basanta Ku. Mohapatra,EX-C. E.
5. D. Brunda,Ex-Addl. Comm. 22 Provision of Modern winding 1606/11.12.15 2930.05 6312.50 3382.45 59 199565/- 1. Ranjan Street & Electricals MishraJ.E. Lignt,Ward-50,Fi le No.47/15 2. Ajit Ku. Behera,AEE
3. Ratinadra Narayan Mallik,E.E.
4. Basanta Ku. Mohapatra,EX-C. E.
5. D. Brunda,Ex-Addl. Comm. 23 Provision of Modern winding 1399/17.11.15 2930.05 6312.50 3382.45 32 108238/- 1. Ranjan Ku. Street & Electricals MishraJ.E. Lignt,Ward-36,Fi le No.108/14 2. Ajit Ku. Behera,AEE
3. Ratinadra Narayan Mallik,E.E.
4. Basanta Ku. Mohapatra,EX-C. E.
213 / 257 AUDIT REPORT 25-06-2017
5. D. Brunda,Ex-Addl. Comm. 24 Provision of Modern winding 1402/17.11.15 2930.05 6312.50 3382.45 80 270596/- 1. Monamohan Street & Electricals Mohapatra,Ex-J.E Lignt,Ward-12,Fi . le No.16/15 2. Ajit Ku. Behera,AEE
3. Ratinadra Narayan Mallik,E.E.
4. Basanta Ku. Mohapatra,EX-C. E.
5. D. Brunda,Ex-Addl. Comm. 25 Provision of Modern winding /16.11.15 2930.05 6312.50 3382.45 60 202947/- 1. Monamohan Street & Electricals Mohapatra,Ex-J.E Lignt,Ward-25,Fi . le No.40/15 2. Ajit Ku. Behera,AEE
3. Ratinadra Narayan Mallik,E.E.
4. Basanta Ku. Mohapatra,EX-C. E.
5. D. Brunda,Ex-Addl. Comm. 26 Provision of P.Dixit 485/04.07.15 2930.05 6312.50 3382.45 50 159898/- 1Ranjan Ku. Street Mishra-J.E. Lignt,Dumduma Housing 2. Ajit Ku. board,File Behera,AEE No.136/12 3. Ratinadra Narayan Mallik,E.E.
4. T.Binod Ku. Surff EX-C.E.
5. Sanjib Ku. Mishra,Ex-Comm. 27 Provision of P.Dixit 1027/07.01.16 2930.05 6312.50 3382.45 70 223857/- 1. Monamohan Street Mohapatra,Ex-J.E Lignt,Ward-11,Fi . le No.114/14 2. Ajit Ku. Behera,AEE
3. Ratinadra Narayan Mallik,E.E.
4. Basanta Ku. Mohapatra,EX-C. E.
214 / 257 AUDIT REPORT 25-06-2017
5. D. Brunda,Ex-Addl. Comm. 28 Provision of Modern wilding 2209/11.03.16 2930.05 6312.50 3382.45 28 89543/- 1. Monamohan Street Mohapatra,Ex-J.E Lignt,Ward-16,Fi . le No.160/14 2. Ajit Ku. Behera,AEE
3. Ratinadra Narayan Mallik,E.E.
4. Basanta Ku. Mohapatra,EX-C. E.
5. D. Brunda,Ex-Addl. Comm. 29 Provision of M/s. Techno 626/21.07.15 2930.05 6312.50 3382.45 100 319795/- 1. Ranjan Ku. Street MishraJ.E. Lignt,Ward-65,Fi le No.03/15 2. Ajit Ku. Behera,AEE
3. Ratinadra Narayan Mallik,E.E.
4. Basanta Ku. Mohapatra,EX-C. E.
5. D. Brunda,Ex-Addl. Comm. 30 Provision of Modern winding 1605/11.12.15 2930.05 6312.50 3382.45 63 201471/- 1. Ranjan Ku. Street & electronics Mishra J.E. Lignt,Ward-52,Fi le No.08/15 2. Ajit Ku. Behera,AEE
3. Ratinadra Narayan Mallik,E.E.
4. Basanta Ku. Mohapatra,EX-C. E.
5. D. Brunda,Ex-Addl. Comm. 31 Provision of M/s. Indo 928/04.09.15 2930.05 6312.50 3382.45 20 63959/- 1. Ranjan Ku. Street Lignt,old Electornics Mishra J.E. Bus stand to PMGFile 2. Ajit Ku. No.35/14 Behera,AEE
3. Ratinadra Narayan Mallik,E.E.
4. D. Brunda,Ex-Addl. Comm. 32 Provision of Alok Ku. Das 837/24.08.15 2930.05 6312.50 3382.45 61 195075/- 1. Ranjan Mishra
215 / 257 AUDIT REPORT 25-06-2017
Street J.E. Lignt,Ward-66,Fi le No.142/14 2. Ajit Ku. Behera,AEE
3. Ratinadra Narayan Mallik,E.E.
4. Basanta Ku. Mohapatra,EX-C. E.
5. D. Brunda,Ex-Addl. Comm. 33. Provision of M/s. Indo 1027/1.10.15 2930.05 6312.50 3382.45 28 89543/- 1. Ranjan Ku. Street Electornics Mishra J.E. Lignt,Ward-34,Fi le No.20/14 2. Ajit Ku. Behera,AEE
3. Ratinadra Narayan Mallik,E.E.
4. Basanta Ku. Mohapatra,EX-C. E.
5. D. Brunda,Ex-Addl. Comm. 34 Provision of M/s. State /09.10.15 2930.05 6312.50 3382.45 82 262232/- 1. Monamohan Street Logistic Mohapatra,Ex-J.E Lignt,Sainik . School to Gadakan 2. Ajit Ku. Road,File Behera,AEE No.59/14 3. Ratinadra Narayan Mallik,E.E.
4. D. Brunda,Ex-Addl. Comm. 35 Provision of M/s. Prachi 769/13.08.15 2930.05 6312.50 3382.45 56 179085/- 1. Monamohan Street Electricals Mohapatra,Ex-J.E Lignt,Ward-22,Fi . le No.115/14 2. Ajit Ku. Behera,AEE
3. Ratinadra Narayan Mallik,E.E.
4. Basanta Ku. Mohapatra,EX-C. E.
5. D. Brunda,Ex-Addl. Comm. 36 Provision of Swastik 1262/17.10.15 2930.05 6312.50 3382.45 22 70355/- 1. Ranjan Street Lignt,BJB Engineering Mishra,JE. College to Kalpana Sqr. 2. Ajit Ku.
216 / 257 AUDIT REPORT 25-06-2017
,File No.30/15 Behera,AEE
3. Ratinadra Narayan Mallik,E.E.
4. Basanta Ku. Mohapatra,EX-C. E.
5. D. Brunda,Ex-Addl. Comm. 37 Provision of Swastik 1773/31.12.15 2930.05 6312.50 3382.45 42 134314/- 1. Monamohan Street Engineering Mohapatra,Ex-J.E Lignt,Ward-06,Fi . le No.121/15 2. Ajit Ku. Behera,AEE
3. Ratinadra Narayan Mallik,E.E.
4. Basanta Ku. Mohapatra,EX-C. E.
5. D. Brunda,Ex-Addl. Comm. 38 Provision of Swastik 1916/21.01.16 2930.05 6312.50 3382.45 75 239846/- 1. Monamohan Street Engineering Mohapatra,Ex-J.E Lignt,Ward-20,Fi . le No.36/15 2. Ajit Ku. Behera,AEE
3. Ratinadra Narayan Mallik,E.E.
4. Basanta Ku. Mohapatra,EX-C. E.
5. D. Brunda,Ex-Addl. Comm. 39 Provision of Techno 587/20.07.15 2930.05 6312.50 3382.45 34 108730/- 1Ranjan Street Electronics Mishra-J.E. Lignt,Ward-34(ol d),File No.135/12 2. Ajit Ku. Behera,AEE
3. Ratinadra Narayan Mallik,E.E.
4. T.Binod Ku. Surff EX-C.E.
5. Sanjib Ku. Mishra,Ex-Comm. 40 Provision of Techno 1924/22.01.2016 2930.05 6312.50 3382.45 20 63959/- 1. Monamohan Street Electronics Mohapatra, Lignt,Ward-29,Fi Ex-J.E. le No.89/14 2. Ajit Ku.
217 / 257 AUDIT REPORT 25-06-2017
Behera,AEE
3. Ratinadra Narayan Mallik,E.E.
4. Basanta Ku. Mohapatra,EX-C. E.
5. D. Brunda,Ex-Addl. Comm. 41 Provision of Techno 464/02.07.15 2930.05 6312.50 3382.45 68 217461/- 1. Ranjan Street Electronics Mishra-J.E. Lignt,Ward-62,Fi le No.110/14 2. Ajit Ku. Behera,AEE
3. Ratinadra Narayan Mallik,E.E.
4. Basanta Ku. Mohapatra,EX-C. E.
5. D. Brunda,Ex-Addl. Comm. 42 Provision of Techno 2192/04.03.16 2930.05 6312.50 3382.45 24 76751/- 1. Monamohan Street Electronics Mohapatra,Ex-J.E Lignt,Ward-07,Fi . le No.174/14 2. Ajit Ku. Behera,AEE
3. Ratinadra Narayan Mallik,E.E.
4. Basanta Ku. Mohapatra,EX-C. E.
5. D. Brunda,Ex-Addl. Comm. 43 Provision of Techno 464,465/21.07.1 2930.05 6312.50 3382.45 44 140710/- 1. Ranjan Street Electronics 5 MishraJ.E. Lignt,Ward-64,Fi le No.112/14 2. Ajit Ku. Behera,AEE
3. Ratinadra Narayan Mallik,E.E.
4. Basanta Ku. Mohapatra,EX-C. E.
5. D. Brunda,Ex-Addl. Comm. 44. Provision of M/s. Glorious 1266/17.10.15 2930.05 6312.50 3382.45 42 134314/- 1. Monamohan Street Engineering Mohapatra,Ex-J.E Lignt,Ward-26,Fi . le No.161/14
218 / 257 AUDIT REPORT 25-06-2017
2. Ajit Ku. Behera,AEE
3. Ratinadra Narayan Mallik,E.E.
4. Basanta Ku. Mohapatra,EX-C. E.
5. D. Brunda,Ex-Addl. Comm. 45 Provision of M/s. Glorious 1952/01.02.16 2930.05 6312.50 3382.45 70 223857/- 1. Monamohan Street Engineering Mohapatra,Ex-J.E Lignt,Ward-24,Fi . le No.171/14 2. Ajit Ku. Behera,AEE
3. Ratinadra Narayan Mallik,E.E.
4. Basanta Ku. Mohapatra,EX-C. E.
5. D. Brunda,Ex-Addl. Comm. 46 Provision of M/s. Glorious 1987/04.02.16 2930.05 6312.50 3382.45 45 143908/- 1. Ranjan Street Engineering MishraJ.E. Lignt,Ward-43,Fi le No.106/14 2. Ajit Ku. Behera,AEE
3. Ratinadra Narayan Mallik,E.E.
4. Basanta Ku. Mohapatra,EX-C. E.
5. D. Brunda,Ex-Addl. Comm. 47 Provision of M/s. Glorious 498/04.07.15 2930.05 6312.50 3382.45 2 6396/- 1. Ranjan Street Engineering MishraJ.E. Lignt,Ward-46,Fi le No.64/13 2. Ajit Ku. Behera,AEE
3. Ratinadra Narayan Mallik,E.E.
4. T.Binod Ku. Surff EX-C.E.
5. Sanjib Ku. Mishra,Ex-Comm. 48 Provision of M/s. 1263/17.10.15 2930.05 6312.50 3382.45 24 76751/- 1. Ranjan Ku. Street SwastikEngineer Mishra J.E. Lignt,Phulnakhr ing a to Niali 2. Ajit Ku. Road,File Behera,AEE
219 / 257 AUDIT REPORT 25-06-2017
No.31/15 3. Ratinadra Narayan Mallik,E.E.
4. Basanta Ku. Mohapatra,EX-C. E.
5. D. Brunda,Ex-Addl. Comm. 49 Provision of M/s. 2296/16.03.16 2930.05 6312.50 3382.45 22 70355/- 1. Monamohan Street SwastikEngineer Mohapatra,Ex-J.E Lignt,Ward-15,Fi ing . le No116/14 2. Ajit Ku. Behera,AEE
3. Ratinadra Narayan Mallik,E.E.
4. Basanta Ku. Mohapatra,EX-C. E.
5. D. Brunda,Ex-Addl. Comm. 50 Provision of M/s. 1704/23.12.15 2930.05 6312.50 3382.45 29 92741/- 1. Ranjan Mishra Street SwastikEngineer J.E. Lignt,Ward-39,Fi ing le No.157/14 2. Ajit Ku. Behera,AEE
3. Ratinadra Narayan Mallik,E.E.
4. Basanta Ku. Mohapatra,EX-C. E.
5. D. Brunda,Ex-Addl. Comm. 51 Provision of M/s. 1772/31.12.15 2930.05 6312.50 3382.45 77 246242/- 1. Ranjan Ku. Street SwastikEngineer Mishra J.E. Lignt,Ward-37,Fi ing le No.158/14 2. Ajit Ku. Behera,AEE
3. Ratinadra Narayan Mallik,E.E.
4. Basanta Ku. Mohapatra,EX-C. E.
5. D. Brunda,Ex-Addl. Comm. 52 Provision of M/s. 462/2.07.15 2930.05 6312.50 3382.45 40 127918/- 1. Monamohan Street SwastikEngineer Mohapatra,Ex-J.E Lignt,Ward-01,Fi ing . le No.90/14 2. Ajit Ku. Behera,AEE
220 / 257 AUDIT REPORT 25-06-2017
3. Ratinadra Narayan Mallik,E.E.
4. Basanta Ku. Mohapatra,EX-C. E.
5. D. Brunda,Ex-Addl. Comm. 53 Provision of M/s. 463/02.7.15 2930.05 6312.50 3382.45 38 121522/- 1. Monamohan Street SwastikEngineer Mohapatra,Ex-J.E Lignt,Ward-09,Fi ing . le No.92/14 2. Ajit Ku. Behera,AEE
3. Ratinadra Narayan Mallik,E.E.
4. Basanta Ku. Mohapatra,EX-C. E.
5. D. Brunda,Ex-Addl. Comm. 54 Provision of M/s. Prachi 689/03.08.15 2930.05 6312.50 3382.45 58 185481/- 1. Ranjan Ku. Street Electricals Mishra J.E. Lignt,Ward-63,Fi le No.111/14 2. Ajit Ku. Behera,AEE
3. Ratinadra Narayan Mallik,E.E.
4. Basanta Ku. Mohapatra,EX-C. E.
5. D. Brunda,Ex-Addl. Comm. 55 Provision of M/s. Prachi 1558/05.12.15 2930.05 6312.50 3382.45 59 188679/- 1. Monamohan Street Electricals Mohapatra,Ex-J.E Lignt,Ward-22,Fi . le No.39/15 2. Ajit Ku. Behera,AEE
3. Ratinadra Narayan Mallik,E.E.
4. Basanta Ku. Mohapatra,EX-C. E.
5. D. Brunda,Ex-Addl. Comm. 56 Provision of M/s. Prachi 2298/26.03.16 2930.05 6312.50 3382.45 30 95939/- 1. Ranjan Ku. Street Electricals Mishra J.E. Lignt,Ward-45,Fi le No.105/14 2. Ajit Ku. Behera,AEE
221 / 257 AUDIT REPORT 25-06-2017
3. Ratinadra Narayan Mallik,E.E.
4. D. Brunda,Ex-Addl. Comm. 57 Provision of Moderan 1896/16.01.16 2930.05 6312.50 3382.45 50 159898/- 1. Monamohan Street Winding & Mohapatra,Ex-J.E Lignt,Ward-18,Fi Electricals . le No.122/14 2. Ajit Ku. Behera,AEE
3. Ratinadra Narayan Mallik,E.E.
4. Basanta Ku. Mohapatra,EX-C. E.
5. D. Brunda,Ex-Addl. Comm. 58 Provision of M/s. Ankit 1578/09.12.15 2930.05 6312.50 3382.45 81 259034/- 1. Ranjan Ku. Street Electricals Mishra -J.E. Lignt,Ward-55,Fi le No.46/15 2. Ajit Ku. Behera,AEE
3. Ratinadra Narayan Mallik,E.E.
4. Basanta Ku. Mohapatra,EX-C. E.
5. D. Brunda,Ex-Addl. Comm. 59 Provision of M/s. Ankit 1416/19.11.15 2930.05 6312.50 3382.45 90 287816/- 1. Ranjan Ku. Street Electricals Mishra J.E. Lignt,Ward-57,Fi le No.175/14 2. Ajit Ku. Behera,AEE
3. Ratinadra Narayan Mallik,E.E.
4. Basanta Ku. Mohapatra,EX-C. E.
5. D. Brunda,Ex-Addl. Comm. 60 Provision of M/s. Ankit 1417/19.11.15 2930.05 6312.50 3382.45 79 252638/- 1. Ranjan Ku. Street Electricals Mishra J.E. Lignt,Ward-56,Fi le No.13/15 2. Ajit Ku. Behera,AEE
3. Ratinadra Narayan Mallik,E.E.
222 / 257 AUDIT REPORT 25-06-2017
4. Basanta Ku. Mohapatra,EX-C. E.
5. D. Brunda,Ex-Addl. Comm. 61 Provision of M/s. Ankit 1418/19.11.15 2930.05 6312.50 3382.45 67 214263/- 1. Ranjan Ku. Street Electricals MishraJ.E. Lignt,Ward-67,Fi le No92/15 2. Ajit Ku. Behera,AEE
3. Ratinadra Narayan Mallik,E.E.
4. Basanta Ku. Mohapatra,EX-C. E.
5. D. Brunda,Ex-Addl. Comm. 62 Provision of Alok Kumar Das 2307/26.03.16 2930.05 6312.50 3382.45 24 76751/- 1. Monamohan Street Mohapatra,Ex-J.E Lignt,Ward-04,Fi . le No.163/14 2. Ajit Ku. Behera,AEE
3. Ratinadra Narayan Mallik,E.E.
4. Basanta Ku. Mohapatra,EX-C. E.
5. D. Brunda,Ex-Addl. Comm. 63 Provision of Alok Kumar Das 1179/16.10.15 2930.05 6312.50 3382.45 81 259034/- 1. Ranjan Ku. Street Mishra J.E. Lignt,Ward-48,Fi le No.156/14 2. Ajit Ku. Behera,AEE
3. Ratinadra Narayan Mallik,E.E.
4. Basanta Ku. Mohapatra,EX-C. E.
5. D. Brunda,Ex-Addl. Comm. Provision of Indo Electricals 967/10.09.15 2930.05 6312.50 3382.45 58 185481/- 1. Ranjan Ku. Street Mishra J.E. 64 Lignt,Ward-35,Fi le No.176/14 2. Ajit Ku. Behera,AEE
3. Ratinadra Narayan Mallik,E.E.
223 / 257 AUDIT REPORT 25-06-2017
4. Basanta Ku. Mohapatra,EX-C. E.
5. D. Brunda,Ex-Addl. Comm. Provision of Indo Electricals 448/01.07.15 2930.05 6312.50 3382.45 5 15990/- 1. Ranjan Ku. Street Mishra J.E. 65 Lignt,Ward-47,Fi le No.168/13 2. Ajit Ku. Behera,AEE
3. Ratinadra Narayan Mallik,E.E.
4. T.Binod Ku. Surff EX-C.E.
5. Sanjib Ku. Mishra,Ex-Comm. Provision of M/s. J.K. 1391/13.11.15 2930.05 6312.50 3382.45 44 140710/- 1. Ranjan Ku. Street Raysamanta Mishra J.E. 66 Lignt,Ward-41,Fi le No.143/14 2. Ajit Ku. Behera,AEE
3. Ratinadra Narayan Mallik,E.E.
4. Basanta Ku. Mohapatra,EX-C. E.
5. D. Brunda,Ex-Addl. Comm. Total 1,11,38,622/- In this regard an objection memo was issued to the local authority for clarification but the objection memo was not returned by the local authority till close of audit. Hence the para stands. As a result Rs.11138622.00 is suggested for recovery.
In the proceedings of exit conference the local authority replied "compliance submitted".However,there was no compliance appended to the forwarding letter No. 12159/dtd. 26.05.2017 file No. XI-PW-20/2017 sent by the Executive Engineer, Div-I, BMC to the Chief Auditor, BMC. Hence the para stands.
Responsible Person for this paragraph
Slno Name Designation Adress Amount(In Rs:) 1 Sri Manmohn Mahapatra Ex-JE Now-JE at Baripada 1113004.00 Municipality Dist-Mayurbhanja 2 Sri Ranjan Kumar Mishra JE At/Po-BMC Bhubaneswar. 1128975.00 3 Sri Ajit Kumar Behera AEE At/Po-BMC Bhubaneswar. 2285105.00 4 Sri Ratindra Narayan EE At/Po-BMC Bhubaneswar. 2289332.00 Mallick 5 Sri Basanta Kumar C.E. At/Po-BMC Bhubaneswar. 1860680.00 Mahapatra 6 Sri T.Binod Kumar Suroff C.E. At/Po-BMC Bhubaneswar. 172199.00 7 Dr. D.Brunda Ex-Addl. Commissiner Now-Collector, Kalahandi 2121356.00 Dist-Kalahandi 8 Sri Sanjeev Kumar Mishra Ex-Commissioner Now Residence 167971.00
224 / 257 AUDIT REPORT 25-06-2017
Commissioner, Odisha Bhaban, New Delhi
15.16 - OSP-443
Name of the work: S/R to drain from Dakabangala Chhaka to Kusumi moharana house at Behera Sahi,
Ward-54,File No.28/12
Estimated Cost: Rs.11,56,000/-
Works execution cost: Rs.9,24,122/-
Voucher No. & date: 141 dt.27.04.2015
Executant: Sri Prasanta Kumar Pujapanda
M.B.: 3300 page 145-181
Payment without revised estimate
Vide item No.4 of the work bill, a sum of Rs.4,92,729/- was paid to the executant towards RCC(1:1.5:3),106.71cum @ Rs.4,617.46 per cum. On scrutiny the case record, it was seen that the approved estimated provision of the above item was for 121.95cum. Accordingly, the agreement was signed by the executant as well as Executive Engineer on 28.06.2014.
As per the provision laid down in OPWD code volume 1 para-3:11:2, revised estimate is required on deviation of of any item over 10% as per the estimate. But in this case no revised statement has been prepared before payment. As such, why the deviating quantity of 15.24cum(121.95cum-106.71cum) cost of which amounting to Rs.70,370/- @ Rs.4,617.46per cum over and above the provision without any revised estimate would not be recovered from the persons held responsible.
In this regard an objection memo was issued for clarification but the objection memo was not returned by the local authority till close of audit. Hence the para stands. As a result Rs.70370.00 is suggested for recovery.
During exit conference the Local authority has complied the memo as given below..
Objection raised is for less deviation in one item.
The negative deviation has occurred as per site condition. As per the standard practice in the corporation, revised estimate for less deviation is not done & accordingly the bill is passed by passing authority.
In this connection, it is to bring to kind notice that, the working condition in Corporation and PWD are different. IN PWD, work is done as per specific plan, estimate & without much hindrance, while in corporation, works are more public oriented and there is deviation in each step. Hence adopting all such PWD procedure strictly in Corporation shall not be appropriate.
Moreover, by such negative deviation, no less has been incurred by the Corporation and payment is strictly as per measurement.
If at all agreed, this a procedural defect & can be made good afterwards by post facto approval.
Accordingly the para may kindly be dropped.
The reply is not satisfactory as no revised estimate was prepared and kept as per OPWD code Vol. I para 3.11.2. Hence the para stands.
Responsible Person for this paragraph
225 / 257 AUDIT REPORT 25-06-2017
Slno Name Designation Adress Amount(In Rs:) 1 Sri Manmohn Mahapatra Ex-JE Now-JE at Baripada 11728.00 Municipality Dist-Mayurbhanja 2 Sri Jagarnath Patnayak AEE At/Po-BMC Bhubaneswar 11728.00 3 Sri Ashok Kumar Parida Executive Engineer At.Po-BMC Bhubaneswar 11728.00 4 Sri Basanta Kumar Parida Ex- C.T. Engineer Now Superdent Engineer, 11728.00 Jaika Project, Cuttack 5 Sri Ashok Kumar Manik Ex-Auditor Now-Supdt.District Audit 11728.00 Office, Cuttack 6 Sri Parsuram Sahoo Accountant At.Po-BMC, Bhubaneswar 11730.00
15.17 - OSP-444 To 445
Name of the work: Renovation of Dhoba Chhaka and Maipi chhaka pond at Sunderpada,
Ward-57,File No.29/2013
Estimated Cost: Rs.6,63,000/-
Works execution cost: Rs.5,98,353/-
Voucher No. & date: 480 dt.4.07.2015
Executant: Sri Harihar Pradhan
M.B.: 3336 page 57-75
Payment without revised estimate
1.Vide item No.4 of the work bill, a sum of Rs.29,864/- was paid to the executant towards excavation of 47.06cum earth work in hand [email protected] per cum.
On further scrutiny of the case record it was also seen that the approved estimated provision of the above item was for 73.20cum. Accordingly, the agreement was signed by the executants & executive Engineer on 15.11.2014.
As per the provision laid down in OPWD code volume 1 para-3:11:2, revised estimate is required on deviation of of any item over 10% as per the estimate. But in this case no revised statement has been prepared before payment.
Deviation over 10% in the work bill
Sl.No. Item As per estimate Actual Less @ Amounts
Rs. 1 Earth work in hard rock 73.20cum 47.06cum 26.14cum 634.60 per 16,588/- cum 2 Centering and shuttering 20 cum Nil 20 cum 76.05 per cum 1,521/- Total Rs.18,109/-
As such, why the above sum of Rs.18,109/- as calculated above would not be recovered from the held responble for deviting the quantity over and above the provision.
2. Similarly, vide item 1 of the work bill Rs.152/- was paid to the executants for de-watering for 2.92hours @Rs.52 per hour. But no lock book in support of the engagement of pump was produced to audit for verification. As such, the payment of Rs.152 can not be admitted in audit which needs recovery.
The objection memo was not returned by the local authority till close of audit. Hence the para stands. As a result Rs.18261.00 ( 18109.00 + 152.00 ) is suggested for recovery.
During exit conference the Local authority has complied the memo as given below..
Objection raised is for less deviation in 2 items and maintains log book of pumps for dewatering.
226 / 257 AUDIT REPORT 25-06-2017
In both items there is a less deviation. As per the standard practice in Corporation, revised estimate for less deviation is not done & accordingly the bill was passed by passing authority.
In this connection, it is to bring to kind notice that, the working condition in Corporation and PWD are different. IN PWD, work is done as per specific plan, estimate & without much hindrance, while in corporation, works are more public oriented and there is deviation in each step. Hence adopting all such PWD procedure strictly in Corporation shall not be appropriate.
Moreover, by such negative deviation, no less has been incurred by the Corporation and payment is strictly as per measurement.
If at all agreed, this a procedural defect & can be made good afterwards by post facto approval.
Secondly the dewatering pump is just another machine used by Contractor like concrete mixture, liberator etc. in no such case log book is maintained, since the machine is not owned by corporation.
Accordingly the para may be considered for drop.
The reply is not satisfactory as no revised estimate was prepared and kept as per OPWD code Vol. I para 3.11.2. Secondly the payment on hired charges of pump was made basing on engagement time without any log book. Hence the para stands.
Responsible Person for this paragraph
Slno Name Designation Adress Amount(In Rs:) 1 Sri Sangram Mohanty JE At/Po-BMC Bhubaneswar. 3043.00 2 Sri Jagarnath Patnayak AEE At/Po-BMC Bhubaneswar 3043.00 3 Sri Ashok Kumar Parida Executive Engineer At.Po-BMC Bhubaneswar 3043.00 4 Sri Basanta Kumar Parida Ex- C.T. Engineer Now Superdent Engineer, 3043.00 Jaika Project, Cuttack 5 Sri Ashok Kumar Manik Ex-Auditor Now-Supdt.District Audit 3043.00 Office, Cuttack 6 Sri Parsuram Sahoo Accountant At/Po-BMC Bhubaneswar. 3046.00
15.18 - OSP-446
Name of the work: Construction of road from Residence of Sridhara Behera to Nabeni Behera at Mati Sahi in ward-53,File No.183/2013
Estimated Cost: Rs.3,00,000/-
Works execution cost: Rs.3,04,763/-
Voucher No. & date: 41 dt.7.04.15
Executant: Debraj Behera
M.B.: 3327 page 34-43
Excess Payments of dismentalling of cement concrete
1.On checking the above case record it was seen that 55.89 cum of dismentalling cement concrete was transported by mechanical means. As such, it is revealed that 55.89 cum of cement concrete was dismentalled.
Againsts the above in the work bill cost for 62.10 cum cement concrete was paid to the executants. Hence, the cost for 6.21 cum(62.10-55.89) dismentalling cement [email protected]/- per cum amounting to Rs.1683/-was paid in excess to the executant which needs recovery
The objection memo was not returned by the local authority till close of audit. Hence the para stands. As a result Rs.1683.00 is suggested for recovery.
During exit conference the Local authority has complied the memo as given below..
227 / 257 AUDIT REPORT 25-06-2017
The objection is regarding difference dismantling concrete quantity & disposal quantity.
The payment is made on actual quantity only 62.10 cum of concrete was dismantled out of which 55.89 cum was transported.
In the urban scenario, when any dismantling work is done, in some cases, certain amount of debris is utilized by the local people for leveling of land, road etc. Also in some cases, if there is low land beside the road, the same is usually filled up using the debris by the contractor himself and balance transported.
In this instant case, 62.10 cum of concrete was dismantaled, 6.21 cum locally utilised and 55.89 cum transported. Hence, no irregularity was done.
Accordingly the para may be dropped.
The reply of the Local Authority is not satisfactory as no certificate is furnished by the concerned JE as per the compliance furnished by the Local Authority.
Hence the para stands.
Responsible Person for this paragraph
Slno Name Designation Adress Amount(In Rs:) 1 Sri Manmohn Mahapatra Ex-JE Now-JE at Baripada 280.00 Municipality Dist-Mayurbhanja 2 Sri Jagarnath Patnayak AEE At/Po-BMC Bhubaneswar 280.00 3 Sri Ashok Kumar Parida Executive Engineer At.Po-BMC Bhubaneswar 280.00 4 Sri Basanta Kumar Parida Ex- C.T. Engineer Now Superdent Engineer, 281.00 Jaika Project, Cuttack 5 Sri Ashok Kumar Manik Ex-Auditor Now-Supdt.District Audit 281.00 Office, Cuttack 6 Sri Parsuram Sahoo Accountant At/Po-BMC Bhubaneswar. 281.00
15.19 -
During the audit for the year 2015-16, 423 nos of works case records were checked the money value of which comes to Rs.321270943.00 . Besides 142 nos. of case records were not produced to audit ,the money value of which comes to Rs.137320798.00. The detail list of case records not produced before audit is given below. However steps need be taken to produce such records before next audit for verification. Till then a sum of Rs.137320798.00 is kept under objection.
Sl No Vr No/Date File No Amount of payment Name of the project Name of the executants / payee 1 2 3 4 5 6 1 51/7.4.15 Xxvii/52/14 14920.00 Inauguration of street light, M.Mahapatra Unit-IV 2 52/7.4.15 Xxix/39/13 19045.00 Repair of BMC Building S.Nayak 3 58/9.4.15 Xxik/418/12 736786.00 Prasanta Kumar Pujapanda for P.K. Pujapanda constn. of road at Word No-54 4 63/9.4.15 Xxixb/311/13 833854.00 Restoration of road in Word R.Dash NO-40 5 86/16.4.15 Xxix/1377/12 940586.00 Constn. of road and drain in word D.Praharaj No-27 6 118/22.4.15 Xxix/32/13 3551244.00 Constn. of repair market building R. Mallick Ashok Nagar word No-40 7 142/7.4.15 Xxix/1/1 2068076.00 Restoration of drain , Satyanagar P.Rout word No-37 8 147/28.4.15 Xxix/343/13 740301.00 Susanta Kumar Patra, for S.K. Patra restoration of drain & road 9 196/7.5.15 Xxix/152/12 1955064.00 Constn. of road and drain at J.Swain
228 / 257 AUDIT REPORT 25-06-2017
Rangamatia sub station 10 198/7.5.15 Xxix/127/06 361841.00 Const. of RCC drain at C.S.Pur S.S. Mangaraj 11 199/7.5.15 Xxvii/3/18 15898.00 Temporary illumination of Lingaraj R.K. Mishra Temple 12 200/7.5.15 Xxix/405/14 70426.00 Renovation of drain in word No-14 M.Mahapatra 13 219/11.5.15 Xxix/340/13 2153598.00 Const. of road and drain at B.P. Swain Bomikhal word No-21 14 218/11.5.15 Xxix/(ii)/1040/13 1583570.00 Restoration of road at Jharpada S.Upadhya word No-40
16 248/15.5.15 Xxix/436/14 100591.00 Rapair of yatri Nivas M.Mahapatra 17 260/15.5.15 Xxix/(i)/1037/14 251831.00 De-sitting of drain of word No-16,26,21 A.P.Pattnaik 18 264/15.5.15 Xxxvi/1182/12 1867658.00 Const. of metal and moorum road H.K. Mallick inside salia sahi word No-16 19 265/15.5.15 Xxix/26/12 1018815.00 S/R of drain from Kuoja Patra Sahi P.K. Pujapanda word No-53 20 266/15.5.15 Xxix/486/11 1905441.00 Dev. of Nilakantheswar Tank at R.Mahasuar Laxmisagar word No-42 21 274/22.5.15 Xxix/1227/13 1012159.00 Const. of road and drain at Janakivihar Plot No-217 to 194 Khandagiri ban word No-23 R.P. Sahoo 22 311/26.5.15 Xxix/67/15 77349.00 Fixing of cover slab, Rath road M.Mahaptra word No-54 23 312/26.5.15 Xxvii/34/14 31342.00 Lying of UG cable, Highmast at R.K. Mishra Gopanath Chhak 24 327/3.6.15 Xxix/1153/14 2502269.00 Imp. of raod and drain at S.Behera Baramunda HB colony word No-24 25 329/3.6.15 Xxix/17/14 1470131.00 Constn. of drain POM Ramakanta R.K.Mallick Maharana to B.K.Das house, Khanakhia Old town word No-60 26 441/1.7.15 Xxix/1155/14 370518.00 Imp. of road at Nageswar Tangi D.Rout word No-11 27 445/1.7.15 Xxix/1218/13 171818.00 Const. of C.C. drain at word No-63 D.Praharaj 28 471/2.7.15 Xxix/36/15 150639.00 Preparation work in BSS Subudhi Mahashivavani work No-15
29 482/4.7.15 Xxix/1076/11 1241757.00 Const. of C.C. Road at Versa Villa R.Behera Gadakana word No-7 30 483/4.7.15 Xxix/1116/13 1416810.00 Imp. of road at different slums S.C. Sasmal word No-4 31 484/4.7.15 Xxix/1279/14 1096912.00 C.C.P at ID market word No-2 G.K. Behera 32 485/4.7.15 Xxvii/136/12 357007.00 PSL in 2nd and 4th phase dumdum P.K.Dikhit HB colony
33 492/4.7.15 Xxix/77/15 218310.00 Execution of civil and PH work at B.S.S. Subudhi Mini hall, BMC 34 496/4.7.15 Xxix/1182/14 892113.00 Restoration of road from Judupur S.Z.Rahaman school to belkaida P.W.D. main road word No-64 35 495/4.7.15 Xxix/1173/14 512265.00 Imp. of road at V.S.S. Nagar word M/S SHP construction No-11
36 525/7.7.15 Xxix/1227/14 1252890.00 Const. of road and drain at R.P.Sahoo Khandagiri word No-23
37 561/15.7.15 Xxix/367/14 533068.00 Imp. of Canal Colony road, D.S.Behera Chintamani Swar word No-45 38 572/16.7.15 Xxix/242/13 162064.00 Const. of C.C. Road at Badagada S.Mohanty Brit colony word No-57 39 574/16.7.15 Xxix/579/2011 933866.00 Imp. of road and drain near G.Behera Akhandamani Temple Nayapalli word No-34 40 658/25.7.15 Xxix/121/14 1070695.00 Const. of Boundary wall at Unit-9 R.K. Sahoo Park word No-29
229 / 257 AUDIT REPORT 25-06-2017
41 666/29.7.15 Xxix/313/- 2449983.00 Const. of drain at Jharpada word P.K.Das No-40 42 667/29.7.15 Xxix/120/14 1667932.00 Const. of C.C. Road and drain at S.K. Jena Bayachanath lane word No-29 43 685/3.8.15 Xxix/1138/10 464953.00 Const. of drain at Hansapal word M.Jena No-4
44 710/6.8.15 Xxix/176/04 108156.00 Renovation of culvert at Badagada S.Martha word No-44 45 724/10.8.15 Xxix/1156/13 877139.00 Dev. of froat yard C.C. at Rental A.Ch. Mohanty colony word No-15 46 725/10.8.15 Xxix/1520/12 765858.00 Imp. of road at Patharhanda in N.Das word No-14 47 733/10.8.15 Xxix/14/13 2493742.00 Department of word at Punkruk S.Behera Vihar word No-51 48 740/12.8.15 Xxix/32/13 4146767.00 Const. of purmanker at R.K.Mallick Ashoknagar word No-40 49 767/13.8.15 Xxix/1217/14 401036.00 Restoration of road at Dumduma L.Barik word No-64 50 809/20.8.15 Xxix/118/14 2233001.00 Const. of drain near Bayababa R.K. Mohanty Matha main road 51 838/22.8.15 Xxix/1010/14 795106.00 Const. of road at Kharavela S.Pattanayak Complex word No-49
52 850/26.8.15 Xxix/86/14 1795794.00 Reconstruction of drain at Unit-IV H.K. Satpathy area 53 856/26.8.15 Xxix/1105/13 343626.00 Const. of compound wall of B.Swain dispensary Gadakana 54 857/26.8.15 Xxix/1208/14 399772.00 Const. of internal drain at Aiginia S.Martha word No-49 55 877/28.8.15 Xxix/30/13 2435073.00 Const. of C.C. Road and drain at R.K.Behera Chamathi Sahi word No-28 56 880/28.8.15 Xxix/49/14 1412099.00 Const. of R.C.C. road adn drain in word No-65 57 881/28.8.15 Xi(Par)/31/14 1085269.00 Restoration of road at R.K. Das Bhakatabandhanagar word No-62 58 929/4.9.15 Xxix/1400/12 601638.00 Const. of drain at Haridaspur word S.K.Jena No-4 59 964/10.9.15 Xxix/1027/13 2467904.00 Const. of road at Chakisiani word P.Rout No-05 60 969/10.9.15 Xxix/1088/08 586098.00 Repair and restoration of road at M/S Baba Constn. Saheed Nagar word No-22 61 1029/1.10.15 Xxix/239/14 1136153.00 Const. of road and drain at B.Jena Lingaraj Nagar word No-60 62 1091/9.10.15 Xxix/PWD,352/200 21000.00 Const. of Bhimatangi area word M.Ch. Behera No-58 63 1125/12.10.15 Xxix/340/13 1531650.00 Restoration of road at Jharpada S.N.Upadhya area word No-40 64 1138/14.10.15 Xxix/1114/14 2351955.00 Const. of RCC drain and road J.Jena Laxmivilash to Amirita complex at Nayapali word No-38 65 1140/14.10.15 Xxix/1123/14 680044.00 Const. of RCC drain at P.K.Mahapatra Nigamananda Nagar word No-31 66 1141/14.10.15 Xxix/1122/14 780278.00 Const. of road and drain in word J.Mohanty No-31 67 1163/14.10.15 Xxix(P),1082/13 175577.00 Const. of road at Naharkanta Area S.Ku.Jena word No-4 68 1172/16.10.15 Xxix/79/10 3427163.00 Const. of drain at Bright residency N.Das in word No-19 69 1178/16.10.15 Xxix/96/11 1031963.00 Imp. of Sundaresoari Pond, H.Pradhan Sundarpada word No-57 70 1182/16.10.15 Xxix/1352/12 1318319.00 Const. of both side RCC drain at M.Rout Baramunda Ruchika Market word No-49 71 1184/16.10.15 Xxix/1135/14 2648227.00 Imp. of road and drain at Ekamra A.Ch. Mohanty vihar word No-15 72 1185/16.10.15 Xxix/1098/15 985135.00 Const. of drain at Khandagiri bari R.P.Sahoo
230 / 257 AUDIT REPORT 25-06-2017
word No-23 73 1190/16.10.16 Xxix/1121/14 746305.00 Cosnt. of road and drain R.K. Jena Bhomikhal word No-31 74 1202/17.10.15 Xxix/1035/13 342090.00 Imp. at Acharya Vihar area word N.Bhoi No-24 75 1226/17.10.15 133/14 837182.00 Reconstruction of drain in word B.B. Sethi No-52 76 1230/17.10.15 108/14 3253534.00 Restoration of road at R.Dash Bhoktamadan Nagar word No-62 77 1249/17.10.15 1025/14 2759560.00 Restoration of roads damaged due R.Behera to sewerage work at OWSSB Lingaraj Vihar Pokharipat word No-62 78 1254/17.10.15 1/14 626170.00 S.Behera 79 1260/17.10.15 197/14 1704309.00 S.Dalai 80 1264/17.10.15 1321/14 2727701.00 B.Kanungo 81 1267/17.10.15 26/12 819607.00 P.K.Pujapanda 82 1304/30.10.15 1166/14 1614104.00 S.Ch. Sahu 83 1350/6.11.15 1094/14 1290410.00 D.Praharaj 84 1351/6.11.15 668/14 160312.00 S.K.Gaon 85 1352/6.11.15 194/14 840239.00 S.Dali 86 1396/17.11.15 1190/14 1646216.00 S.Pattanaik 87 1397/17.11.15 1113/14 650549.00 G.K.Behera 88 1436/21.11.15 1053/14 2150735.00 S.K.Sethi 89 1553/5.12.15 2336/09 236857.00 A.K. Pattanaik 90 1581/9.12.15 143/14 1241474.00 D.Rout 91 1595/11.12.15 97/15 1208310.00 M.R.Rath 92 1600/11.12.15 1213/14 226843.00 B.Parida 93 1621/11.12.15 1141/14 739227.00 R.P.Sahoo 94 1653/17.12.15 215/14 1225551.00 J.Pradhan 95 1656/17.12.15 269/14 826600.00 N.R.Swain 96 1670/19.12.15 Xxix/340/15 297349.00 M.R. Rath 97 1671/19.12.15 341/15 294483.00 M.R. Rath
98 1707/23.12.15 134/15 122456.00 M.R. Rath 99 1708/23.12.15 656/15 267654.00 BSS Subudhi 100 1719/23.12.15 26/14 608810.00 B.B.Sethi 101 1722/28.12.15 1130/14 658504.00 S.Mallick 102 1776/31.12.15 Xxix/160/14 1123553.00 S.Sethi 103 1808/5.1.16 655/15 227423.00 BSS Subudhi 104 1811/5.1.16 322/15 124801.00 S.Mohanty 105 1812/5.1.16 192/15 99471.00 S.Mohanty 106 1830/7.1.16 1261/14 988818.00 S.Mishra 107 1831/7.1.16 1352/12 1144389.00 S.Mishra 108 1837/7.1.16 1154/14 896339.00 B.Parida 109 1849/14.1.15 422/14 1394730.00 N.Parida 110 1872/14.1.15 428/15 168633.00 S.Mohanty 111 1873/14.1.15 427/15 170642.00 S.Mohanty 112 1874/14.1.15 658/15 295700.00 S.Mohanty 113 1908/19.1.16 463/15 60400.00 M.R. Rath 114 1918/19.1.16 353/15 230516.00 S.Mohanty 115 1919/19.1.16 354/15 240416.00 S.Mohanty 116 1921/19.1.16 3/15 352528.00 K.Ch. Sahoo 117 1933/27.1.16 310/13 588341.00 M.Swain 118 1937/27.1.16 383/14 1290859.00 S.N. Rath 119 1938/27.1.16 1093/14 510978.00 D.Praharaj 120 1940/27.1.16 1053/14 1178033.00 S.K.Sethi 121 1941/27.1.16 207/15 105404.00 M.R.Rath 122 1964/1.2.16 410/15 123888.00 S.K. Acharya 123 1977/1.2.16 691/15 294962.00 S.Mohanty 124 2034/6.2.16 1120/15 1109989.00 R.K. Jena 125 2039/6.2.16 207/15 85538.00 P.K.Bal 126 2044/6.2.16 654/15 266720.00 P.K.Sahoo 127 2087/19.2.16 303/13 59486.00 S.Mohanty 128 2086/19.2.16 1319/06 88463.00 S.S. Mangaraj 129 2087/19.2.16 303/13 59486.00 S.Mohanty
231 / 257 AUDIT REPORT 25-06-2017
130 2109/22.2.16 503/15 155341.00 S.K. Acharya 131 2114/22.2.16 105/14 764985.00 A.K. Sethi 132 2148/25.2.16 101/15 1299269.00 S.N. Upadhya 133 2149/26.2.16 Xxix/1208/14 718310.00 R.Mahanta 134 2150/26.2.16 1029/14 2178723.00 S.Behera 135 2154/26.2.16 1162/14 986590.00 S.Ch. Sahoo 136 2159/29.2.16 1009/14 2579005.00 P.Rout 137 2208/11.3.16 1320/14 1815378.00 B.Das 138 2212/11.3.16 115/15 416930.00 S.Satpathy 139 2243/17.3.15 657/15 297123.00 S.Mohanty 140 2249/19.3.15 143/12 1893801.00 S.K.Barik 141 2289/26.3.16 374/14 986956.00 B.B. Sethi 142 2355/31.3.16 310/13 542803.00 M.Swain TOTAL- 137320798.00
Further the following work case records belong to previous year were produced by the local authority and checked during audit.
Sl.no. Vr.no./date File No. name of the work Amount Name of the executant 1 1263/16.9.14 178/13 Construction of C.C. road in 1324226 Dipti Rekha Behera. industrial colony
2 461/16.4.14 608/12 Construction of road at Sahid 2845897 Nihar Pattanaik Nagar ,W-37
3 2164/19.3.15 107/2013 Construction of Madhumandap 705500 Satyanarayan Dhal ,W-35
4 2197/23.3.15 2427/20006 S/R to drain and culvert at 1527730 Dibya Chanda Sukla charichhak
5 1936/7.2.15 442/012 Restoration of road due to 1752000 Bijay Ku. Mohanty sewrage work
6 2048/26.2.15 1472/12 Improvement of internal roads in 3461169 Bibhu Prasana Mohanty. patia village
7 2165/19.3.15 1192/13 Impr. Of road from new Govt. 985374 Saroj Ku. Singh colony road to near entrance of Adimata colony.
8 983/18.8.14 1173/12 Const. of drain with culvert slab 974761 Niranjan Pattanaik ,ward-10
9 458/10.6.14 1502/12 Construction of R.C.C. drain ,w-27 571956 Dasarathi Praharaj.
10 1983/13.2.15 1103/11 2051480 Surya Narayan Patra 11 2001/18.2.15 1043/11 864400 Chandra Sekhar patra 12 1984/13.2.15 1104/11 2507100 Sujit Ku. Patra. 19571593 In the proceedings of exit conference the local authority replied "necessary steps will be taken to produced the relevant work case records to next audit ". Hence the para stands till the production of records.
PARA: 16 AUDIT ON UNITS / DEPARTMENT
232 / 257 AUDIT REPORT 25-06-2017
16.1 -
ABC Programme
The details indicating the financial position of ABC programme in abstract form are furnished below:
(I) Opening Balance at beginning of the year i.e on 01-04-2015 ?16,965.00 (a) In shape of Cash ?2,610.00
(b) In shape of deposit account in bank ?14,355.00
(Account No-45220100000157/BOB Saheed Nagar
Branch Receipt During the year 2015-16 ? 20,24,819.00 Total ? 20,41,784.00 Expenditure ?19,71,000.00 Closing Balance ?70,784.00 (a) In shape of Cash ? 538.00
(b) In shape of deposit account in bank ?70,246.00
(Account No-45220100000157/BOB Saheed Nagar
Branch
The details of receipt & expenditure of ABC programme for the year 2015-16 are furnished below.
SL No Head of Receipt Amount(?) Received 1 Funds Received from SDVO Bhubaneswar 16,50,000.00 2 Pass book Interest 2,934.00 3 Funds Received from Other Bodies Indian Oil corporation Ltd ?28,695.00
?25,632.00 Indian Farmers Fertilisers Cooperative ltd ?50,358.00 INS Chilika ?49,200.00 Total Funds Received on transfer 1,53,885.00 4 Funds Received from BMC 2,18,000.00 Total Received 20,24,819.00 Add- O/B as on 01-04-15 16,965.00 Grand Total 20,41,784,.00 The stock position of medicine & anaesthetics relating to the year 2015 - 16 is furnished below.
STOCK POSITION OF MEDICINE AND ANAESTHETICS
SL PARTICULARS OF MATERIALS PACKING AVAILABLE IN RECEIVED TOTAL QUANTITY BALANCE AS NO STOCK AS ON DURING THE UTILISED ON 31.03.16 01.04.15 YEAR DURING THE 2015 - 16 YEAR 2015 - 16
1 INJ.XYLAZINE 30 ML VIALS 9 192 201 190 11 2 INJ.KETAMINE HYDROCHLORIDE 10 ML VIALS 76 1600 1676 1592 84
3 INJ.ATROPINE SULPHATE 1 ML VIALS 138 2900 3038 2868 170 4 INJ.STREPTO-PENICILLIN 2.5 GM VIALS 138 2900 3038 2868 170 5 INJ.MELOXICAM 100 ML 4.88 53 57.88 54.5 3.38 6 SURGICAL SPRIT 450ML 1 68 69 60 9 BOTTLE
233 / 257 AUDIT REPORT 25-06-2017
7 INJ.DNS 500ML 60 900 960 908 52 BOTTLE
8 INJ. ETAMSYLATE 2 ML AMP 70 312 382 324 58 9 PROVIDONE IODINE 500 ML 8 50 58 49 9 10 INJ.ANTI-RABIES VACCINE 10 ML 13.8 3200 3213.8 3043.8 170 11 TETANUS TOXOID 0.5 ML 138 2900 3038 2868 170 12 DISTIL WATER 10 ML 138 2700 2838 2668 170 13 INJ. IVERMECTIN 50 ML 2900 2900 2730 170 14 OINT. (PROFLAVIN+CETRIMIDE+BHC) 100 GM 10 85 95 86 9 PACK
15 SCALP VEIN SET 22 Gauge 87 756 843 766 77 16 INFUSION SET (I/V Set) 1 SET 28 630 658 630 28 17 SURGICAL GLOVES 7" 138 3200 3338 3168 170 18 DISPOSABLE SYRINGES 2 ML 95 1090 1185 984 201 19 DISPOSABLE SYRINGES 05 ML 140 885 1025 922 103 20 DISPOSABLE SYRINGES 10 ML 264 910 1174 1111 63 21 DISPOSABLE NEEDLES 20G100 328 2500 2828 2722 106 22 SHAVING BLADES 1 PIECE 152 1750 1902 1732 170 23 SAVLON LIQUID 500 ML 6 6 1 5 24 SAVLON LIQUID 1 LITERS 33 33 33 25 CHROMIC CATGUT NO:1 12 12 12 26 CHROMIC CATGUT NO:1/0 138 2888 3026 2856 170 27 GAUGE CLOTH 1 THAN 4 90 94 72 22 28 COTTON ROLLS 500 GM 6 7 13 13 29 PHENYL 1 LITERS 11 42 53 51 2 30 FACE MASK 1 PCS 34 609 643 575 68 31 SURGEON'S CAP 1 PCS 34 610 644 576 68 32 B. P. BLADES NO.22 1 PCS 138 2900 3038 2868 170 33 INJ DEXAMITHASONE 5 ML 12 12 9 3 34 INJ DERIPHYLINE 2 ml 10 10 10 35 GLYCERIN 100 GM 7 7 7 36 MAGNESIUM SULPHATE 5 GM 12 12 12 37 BUTOX 50 ML 1 1 1 It was noticed that half yearly physical verification of stock & stores was not done by the competent authority at regular intervals. This is irregular. steps may be taken to conduct half yearly & annual physical verification at regular intervals and fact reported to audit .
During exit the exit conference it was complied that " to be produced in the next audit". Hence the para stands.
16.2 -
Allopathic Hospital, BMC :
FINANCIAL POSITION:- O.B as on 01-04-2014 : Rs.11692068.00
234 / 257 AUDIT REPORT 25-06-2017
Receipt during the period 2015-16 : Rs. 3860525.00 TOTAL : Rs.15552593.00 Expenditure during the year 2015-16 : Rs. 5666701.00 C.B as on 31-03-2016 (As per audit ) : Rs. 9885892.00 C.B as on 31-03-2015 (As per Cash Book) : Rs. 972402.00 Difference : Rs. 8913490.00 Reason of Difference :- 1.Difference in OB as per audit of 2014-15 : (+) Rs.94366.00
2.Investment of 2015-16 not taken to cash book :(+) Rs.8834325.00
3.Interest not taken to cash book :(+) Rs.24799.00
4.Advance taken by R.Sahu,Pharmacist vide voucher no.211/19.2.16 :( _ )Rs.40000.00
is not treated as expenditure in general cash book rather in
RKS cash book.
BANK POSITION:- 1) S.B.I SB A/C NO-10378162638 Balance as on 31/03/2016 :- Rs. 672148.26 2) N.G.B SB A/C NO-CA-27 Balance as on 31/03/2016 :- Rs. 7484.00. 3) Bank of Baroda A/C No.49450100001494
Balance as on 31.3.2016 : Rs.159070.00
4.HDFC Bank Ltd A/C No.50100090866100
Balance as on 31.3.2016 : Rs.190420.00
TOTAL : Rs.1029122.26
Difference between cash book CB and Bank CB as on 31.3.2016 :
CB as per cash book as on 31.3.2016 : Rs.972402.00
CB as per Bank as on 31.3.2016 : Rs.1029122.26
Difference :Rs.56720.26
INVESTMENT POSITION :-
Name of Bank A/C No. Amount Invested (Rs) Date of Maturity Bank of 49450900000579 5000000.00 07-05-2017 baroda,Ganganagar State Bank of India ,Old 33814306043 2400000.00 02-05-2017 Town State Bank of India, Old 30116597025 1434325.00 22-05-2017 Town RKS (Rogi Kalyana Samiti) Accounts of BMC Hospital :
Opening balance as on 01.4.2015 = Rs.989018.00
Receipt during the year 2015-16 = Rs.411919.00
Total = Rs.1400937.00
Expenditure = Rs.1377556.00
Closing Balance as on 31.3.2016 = Rs. 23381.00 as per audit.
Closing balance as per cash book = Rs.23381.00 as on 31.3.2016
235 / 257 AUDIT REPORT 25-06-2017
Closing balance as on 31.3.2016 = Rs.315771.00 as per bank
Difference = Rs.292390.00
The difference is due to issued cheques withdrawn after the month of march 2016 listed below.
Ch.no./ date Amount.
000386833/2.4.16 127390.00
000386837/10.5.16 10000.00
000386835/31.5.16 77000.00
000386836/28.6.16 78000.00
292390.00
16.3 -
Excess payment:(OSP-189)
On checking of the BMC Allopathic Hospital cash book (Pg. No.146, Vr.no.208/22.1.16)w.r.t. the Cheque issue register ,Bank pass book (HDFC Bank a/c no.50100090866100) and other connected records , it was observed that an excess amount of Rs.300.00 was debited on dtd.25.1.16 from the bank account vide cheque no.000025/dtd.20.1.16 in support of payment shown to the Bhalla Agencies towards supply of 4 nos. of Pathology related chemicals against bill no.R-87, dtd.3.8.15 as per details furnished below.
Amount passed for payment to the
farm as per the bill = Rs.14081.00
Amt. paid through cheque and
debited from the cash book as well as bank a/c =Rs.14381.00
The reason of such excess payment of Rs.300.00 was asked through objection memo. the above amount of Rs.300.00 needs to be recovered from the accountant Sri Ashok Ku. Panda who is solely responsible for this excess payment.
Verification of the compliance, submitted during the exit conference, by the auditor showed that an excess amount of Rs.300.00 was debited on 25.1.16 from the bank account vide cheque no.000025/dtd.20.1.16 in support of payment shown to the Bhalla Agencies but it was wrongly interchanged in. Hence, the para stands.
Responsible Person for this paragraph
Slno Name Designation Adress Amount(In Rs:) 1 Ashok Kumar Panda Accountant BMC Hospital, BMC, 300.00 BBSR
16.4 -
236 / 257 AUDIT REPORT 25-06-2017
Irregular Maintenance of the user fee Cash Book: (Allopathic Hospital) (OSP-190)
While checking the cash book of it was observed that:
1. The analysis of receipt and expenditure at end of each month was not worked out.
2. A large number of wrong entries , adjustments and corrections were made without due initial of the CMMO.
3. Few figures were written in Pencil.
The reason of above irregularities was asked through objection memo, but no reply was furnished by the local body.So the local body is suggested not to repeat the above said irregularities in future anymore.
In the proceedings of exit conference the local authority replied "Noted for future Guidance".Hence the para stands.
16.5 -
Irregularitities noticed in BMC Allopathic Hospital A/C : (OSP-191)
A.Interest accrued on deposit balance but not taken to cash book:
The following interestsaccrued on in different dates to the Bank of Boroda A/C No.49450100001494 were not taken to cash book .The local body is suggested to enter the following interest amounts to the cash book.
Date Amount 8.5.15 19003.00 10.11.15 5796.00
B. On dtd.10.3.15, A/c no. 49450100001494 was opened at BOB,Ganganagar branch on transfer of Rs.5100000.00 from SBI A/c no.10378162638 . The reason for opening of a new account at a branch which is far away from BMC hospital in spite of retention of three more accounts at SBI,PGB and HDFC bank tion memo .But in reply to the objection memo the local authority remained silent. So the local body is suggested not to open more than one bank account in different banks under a single head ,by making the system more complecated.
C. There was no transaction in Puri Gramya Bank a/c No.CA-27 after the date 18.5.2011. as per the pass book with balance amount of Rs.7484.00 which needs to be closed as suggested by previous audits. Besides , there is a difference of Rs.628.50 in the closing balances of the last two entries of the pass book of above said account. The reason for such difference and non closure of the account was asked through objection memo. But in reply to objection memo the local authority remained silent.Hence the the said differential amount is held under objection and the the local body is suggested to close the account and transfer the total amount in the account to the main account of BMC.
Details:
CB as on 18.5.11 = Rs.8112.50
CB as on 08.04.16 = Rs.7484.00
Diff. = Rs. 628.50
In the proceedings of exit conference the local authority replied "necessary steps will be taken to credit the interest amount in corresponding cash book as suggested". Hence the para stands till the amount is credited.
16.6 -
Excess payment made towards transportation of Bio-wastage covers :- (Allopathic Hospital)(OSP-193)
Vide voucher no.138(A)/31.08.2015 , Rs.600.00 was shown paid towards labour charges for transportation of Bio-wastage covers to BMC hospital. But the cost of transportation was included in the payment of Rs.2960.00 (2360.00+600.00) as per voucher no.138/31.8.2015 as exhibited in cash book at page no 80. Hence the excess payment made towards labour charge i.e Rs.600.00 needs to be recovered from the accountant failing which the following officials will remain responsible .On issue of objection memo the local authority remained silent.
237 / 257 AUDIT REPORT 25-06-2017
During the exit conference the local authority submitted the copy of the MR No. 106161/05.06.17 towards recovery of Rs. 600.00. However, the local authority could not produce the bank statement due to which the deposit of the amount could not be verified. Hence, the amount of Rs. 600.00 is held under objection.
16.7 -
Two payments bearing same voucher no.:- (Allopathic Hospital) (OSP-193)
Rs.10540.00 was paid to Sani Clean Private Ltd. Vide cheque no.700577/25.8.15 , towards lifting of Bio -wastage of BMC Hospital against bill no.1631/01.08.15. Again Rs.1323.00 was paid to BMW Saution,401,N-4 42-F, IRC village ,BBSr vide Cheque no.700578/25.8.15 towards supply of polythin bags for lifting of Bio-wastage of BMC Hospital .In both the cases, the voucher no. was shown as 140 .Again ,there was no bill attached to the voucher in support of supply of Polythene bags by BMW solution. Objection memo was issued for clarification but the local body remained silent. Hence the total amount of Rs.11863.00 ( 10540.00 + 1323.00) is held under objection which includes Rs.1323.00 as suggested for recovery .Following persons are responsible for the above said loss of Rs.1323.00.
During exit conference it was complied that due to certain clerical error two vouchers nos. have been prepared & issued in the name of two different parties. Hence this may be reconciled. The bill of BMW solution could not be traced out a few days time may be allowed to produce the bill. The compliance is not accepted. hence the para stands.
Responsible Person for this paragraph
Slno Name Designation Adress Amount(In Rs:) 1 Ashok Kumar Panda Accountant BMC Hospital, BMC, 661.00 BBSR 2 Nirod Kumar Sahoo CMMO BMC,BBSR 662.00
16.8 -
AMC wanting : (Allopathic Hospital,OSP-195)
During scrutiny of vouchers w.r.t. the cash book it was observed that during the year 2015-16 , a total amount of Rs.163190.00 was paid to the Biswal air-conditioning & Refrigeration for repairing of different ACs of BMC hospital, detail of which given below. As such a huge amount was spent on repairing, the local authority is asked to produce the AMC for maintenance of ACs.But the local authority did not furnish any compliance. Hence the total amount is held under objection.
Vr.No/date Cheque No. Amount Name of Agency 5/22.4.15 700539 9719 Biswal airconditioning & Refrigeration 8/27.4.15 700538 14831 Biswal airconditioning & Refrigeration 24/20.5.15 700550 12300 Biswal airconditioning & Refrigeration 25/20.5.15 700551 14495 Biswal airconditioning & Refrigeration 26/20.5.15 700552 14719 Biswal airconditioning & Refrigeration 160/17.10.15 5 53064 Biswal airconditioning & Refrigeration 184/8.12.15 cash 8685 Biswal airconditioning & Refrigeration 194/8.1.16 14 35377 Biswal airconditioning & Refrigeration TOTAL 163190 During exit conference it was complied "to be produced in the next audit" The compliance is not accepted. Hence the para stands.
238 / 257 AUDIT REPORT 25-06-2017
16.9 -
Less cash in hand shown in the cash book: (Allopathic Hospital,OSP-196)
Vide page . 47 of the cash book, on dtd.27.6.15 the cash in hand in the Opening balance was Rs.230.00. The user fee collected on 27.6.2015 was Rs.15280.00. Advance given to Rajnikanta Sahoo in the form of cash on that day was Rs.15280.00. No amount was deposited in bank on that day. But in the Closing balance the cash in hand shown was Rs.5.00. Hence the amount less shown in CB in the form of cash in hand is Rs.225.00 ( 230.00 – 5.00) . Hence the amount needs to be recovered from the accountant.
During the exit conference the local authority submitted the copy of the MR No. 106161/05.06.17 towards recovery of Rs. 225.00.However, the local authority could not produce the bank statement due to which the deposit of the amount could not be verified. Hence, the amount of Rs.225.00 is held under objection.
16.10 -
Original money receipt wanting:-( Allopathic Hospital-OSP-203)
Vide receipt book no.907, the duplicate copy of the receipt no.90648 was found unused. Neither the name of the patient nor the purpose of collection and user fee amount was mentioned in the copy. But Rs.50.00 was added as collected user fee against the above said receipt, to the total amount collected from the receipt book. Under such circumstance in order to know the actual position, the local body was issued a memo to produce the original money receipt , but the local authority remained silent.
During exit conference it was complied "to be produced in the next audit" The compliance is not accepted. Hence the para stands.
16.11 -
Cheque withdrawn from Bank account but not reflected in cash book :- (OSP-216)
During the course of scrutiny of the BMC Allopathic Hospital account, it was revealed that, Rs.1323.00 was debited in favour of Sani Clean Private Ltd. through cheque no.700530 on dtd.02.04.2015 from the SBI bank account no.10378162638. But the above transaction was neither reflected in cash book nor in cheque issue register. No voucher in support of such expenditure was found in the voucher guard file. Objection memo was issued for clarification against such expenditure.But the local body remained silent. Hence the accoutant and the CMMO are held responsible for such monitary loss to the BMC hospital.
During exit conference it was complied "the payment voucher relates to such expenditure will be produced to next audit" The compliance is not accepted. Hence the para stands.
Responsible Person for this paragraph
Slno Name Designation Adress Amount(In Rs:) 1 Ashok Kumar Panda Accountant BMC Hospital, BMC, 661.00 BBSR 2 Nirod Kumar Sahoo CMMO BMC,BBSR 662.00
16.12 -
Vouchers wanting (BMC Allopathic Hospital) : (OSP-314)
239 / 257 AUDIT REPORT 25-06-2017
On checking of the cash book and voucher guard file of the BMC allopathic hospital ,it was noticed that a huge amount of advance was given to Sri. Rajani Kanta Sahu, Store keeper –cum-Pharmacist in the form of cash against which no voucher was found in the guard file.The total amount of user fees collected in a day was not deposited in the bank account. Cash was utilised from the collected user fee before deposition in the bank account. This is quite irregular.As per Rule 138 of Orissa Municipal Rule 1953 ,an advance shall not be drawn unless it is needed for immediate disbursement and a second advance for any work shall not be given until the first advance has been accounted for.
As there was no voucher against the payment of advances to Sri Sahu,it was impossible to ascertain that the advances were given with the approval of the sanctioning authority . Objection memo was issued for production of vouchers but the local authority did not furnish any compliance.Therefore the entire amount of Rs.270926.00 is held under objection until the production of the vouchers . Again the local body is suggested to stop giving cash as advance and deposit the total user fee collected in a day in the bank account.
Vr. no. Amount in Rs. Person to whom advance given
6 8550 Sri. Rajani Kanta Sahu, Store keeper –cum-Pharmacist 10 1450 Sri. Rajani Kanta Sahu, Store keeper –cum-Pharmacist 11 1640 Sri. Rajani Kanta Sahu, Store keeper –cum-Pharmacist 15 1300 Sri. Rajani Kanta Sahu, Store keeper –cum-Pharmacist 17 2060 Sri. Rajani Kanta Sahu, Store keeper –cum-Pharmacist 18 3170 Sri. Rajani Kanta Sahu, Store keeper –cum-Pharmacist 21 4380 Sri. Rajani Kanta Sahu, Store keeper –cum-Pharmacist 22 2450 Sri. Rajani Kanta Sahu, Store keeper –cum-Pharmacist 28 3735 Sri. Rajani Kanta Sahu, Store keeper –cum-Pharmacist 30 2165 Sri. Rajani Kanta Sahu, Store keeper –cum-Pharmacist 31 4100 Sri. Rajani Kanta Sahu, Store keeper –cum-Pharmacist 34 3375 Sri. Rajani Kanta Sahu, Store keeper –cum-Pharmacist 35 20625 Sri. Rajani Kanta Sahu, Store keeper –cum-Pharmacist 36 9835 Sri. Rajani Kanta Sahu, Store keeper –cum-Pharmacist 41 1140 Sri. Rajani Kanta Sahu, Store keeper –cum-Pharmacist 48 15280 Sri. Rajani Kanta Sahu, Store keeper –cum-Pharmacist 55 10966 Sri. Rajani Kanta Sahu, Store keeper –cum-Pharmacist 77 20000 Sri. Rajani Kanta Sahu, Store keeper –cum-Pharmacist 118 5000 Sri. Rajani Kanta Sahu, Store keeper –cum-Pharmacist 136 5000 Sri. Rajani Kanta Sahu, Store keeper –cum-Pharmacist 139 2400 Sri. Rajani Kanta Sahu, Store keeper –cum-Pharmacist 141 2160 Sri. Rajani Kanta Sahu, Store keeper –cum-Pharmacist 142 8975 Sri. Rajani Kanta Sahu, Store keeper –cum-Pharmacist 143 3300 Sri. Rajani Kanta Sahu, Store keeper –cum-Pharmacist 144 3170 Sri. Rajani Kanta Sahu, Store keeper –cum-Pharmacist 150 17435 Sri. Rajani Kanta Sahu, Store keeper –cum-Pharmacist 153 7565 Sri. Rajani Kanta Sahu, Store keeper
240 / 257 AUDIT REPORT 25-06-2017
–cum-Pharmacist 154 2710 Sri. Rajani Kanta Sahu, Store keeper –cum-Pharmacist 155 2290 Sri. Rajani Kanta Sahu, Store keeper –cum-Pharmacist 156 5110 Sri. Rajani Kanta Sahu, Store keeper –cum-Pharmacist 157 11225 Sri. Rajani Kanta Sahu, Store keeper –cum-Pharmacist 158 3665 Sri. Rajani Kanta Sahu, Store keeper –cum-Pharmacist 159 12465 Sri. Rajani Kanta Sahu, Store keeper –cum-Pharmacist 163 3365 Sri. Rajani Kanta Sahu, Store keeper –cum-Pharmacist 164 1340 Sri. Rajani Kanta Sahu, Store keeper –cum-Pharmacist 165 2830 Sri. Rajani Kanta Sahu, Store keeper –cum-Pharmacist 166 3095 Sri. Rajani Kanta Sahu, Store keeper –cum-Pharmacist 170 13045 Sri. Rajani Kanta Sahu, Store keeper –cum-Pharmacist 171 3115 Sri. Rajani Kanta Sahu, Store keeper –cum-Pharmacist 172 9470 Sri. Rajani Kanta Sahu, Store keeper –cum-Pharmacist 173 10775 Sri. Rajani Kanta Sahu, Store keeper –cum-Pharmacist 174 700 Sri. Rajani Kanta Sahu, Store keeper –cum-Pharmacist 178 10000 Sri. Rajani Kanta Sahu, Store keeper –cum-Pharmacist 183 4500 Sri. Rajani Kanta Sahu, Store keeper –cum-Pharmacist TOTAL 270926 During exit conference it was complied "to be produced to next audit" The compliance is not accepted and is suggested for recovery
Responsible Person for this paragraph
Slno Name Designation Adress Amount(In Rs:) 1 Sri Rajanikanta Sahu Store keeper cum BMC Allopathic Hospital 270926.00 Pharmacist BMC
16.13 -
Irregularities found in operating BMC Homoeopathic Dispensaries:(OSP-96)
While checking the records of BMC homoeopathic dispensaries it is observed that there are eleven numbers of dispensaries under BMC in Bhubaneswar. But there are only 5 homoeopathic doctors for operating these dispensaries. Further on scrutiny it is found that medicines had been supplied last from the central store to these dispensaries in June 2012.Since then no medicine has been supplied to these dispensaries .Even though there is NIL balance in the stock registers of all the dispensaries from the period 2013-14, the doctors are operating these dispensaries without any stock of medicine for more than two years. The reason for non supply of any medicine to the dispensaries from the Central store was asked through objection memo.But in response to the objection memo no reply is furnished by the local authority till the closure of audit.Therefore the local authority is requested to look into the matter deeply and supply required medicines as early as possibe because due to non supply of medicines the very purpose of the establishing the dispensories i.e. to serve the common people is hampered even if the doctors and junior staffs appointed by BMC are getting their monthly salary from BMC fund.On asking how the dispensories are working without supply of medicine from the main store, the doctors replied that they are purchasing few madicines as per requirement and sometimes only by writing preions.
During exit conference it was complied "noted for future guidance" The compliance is not accepted. Hence the para stands.
241 / 257 AUDIT REPORT 25-06-2017
PARA: 17 AUDIT ON SCHEMES / PROGRAMMES
17.1 -
A memo was issued to the local authority followed by reminder to give information regarding different schemes along with the register maintained in this regard.After issue of objection memo the local authority complied that, the Civil and Engineering projects of BMC are considered in corporation in ward budget procedure after payment of the bills by the authority. The finance branch submits the utilization certificates on the basis of receipt of grant and utilization made there on. The observation of local fund audit is noted for future guidance.Thus the local authority did not provide any records on target and achievment in respect of different schemes being implimanted in BMC during the year under audit.
As no information on schemes was produced before audit for verification, the audit was not able to give any report/ suggestion under certain schemes in the para and also in additional information.
During exit conference it was complied "compliance submitted ". But no compliance has been submitted, hence the para stands.
17.2 -
Non updating of cash books as well as non closure of non operating bank A/Cs:(OSP-123)
On checking of the following cash books , it was noticed that the cash books were not d after the periods as given below. Again ,it was also observed that there was no transaction in the concerned bank accounts after 2011-12 except credit of the interest amounts till date. Reasons of retention of such accounts of PGB without any transaction were asked through objection memo but in reply to this the local authority remained silent.
Name of cash book Last date of entry Bank A/C No. Balance as on 31.3.2016
BSY 11.10.2007 012001000000476 108461.00 Cr
NSDP 24.11.2011 012001000000594 1458864.00 Cr
VAMBAY 27.03.2012 012001000000734 11637607.00Cr
Total 13204932.00
The local authority is suggested to close all the above said non operative accounts and transfer the balance amount to the BMC main account.Till then the amount of Rs,13204932.00 is held under objection.
17.3 -
Fictituous payment, double payment and non refund of undisbursed money in OAP (OSP-159-160) :
1.On checking of the OAP disbursement register and the Office payment register, it was observed that in the month of October 2015, the total amount shown to have been disbursed as per the Disbursement register was Rs.9300.00 where as in the payment register the total amount shown being paid was Rs.9000.00. Hence, there was a difference of Rs.300.00, un disbursed amount which needs to be deposited in the bank.
2.Similarly in the month of Jan’2016, the amount shown disbursed in the Disbursement register was Rs.3900.00 where as in the Payment Register Rs.3600.00 was paid to the beneficiaries causing a difference of Rs.300.00 between the actual payment and amount shown disbursed.Hence the differential undisbursed amount of Rs.300.00 needs to be deposited in the bank account.
3.As per the payment Register of Ward No.53 ,in the month of Oct’2015 , 34 no. of beneficiaries were paid @Rs.300/per person which comes
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to a total of RS.10200.00. But as per disbursement Register Rs.9900.00 was shown to have been distributed in that month .On further scrutiny it was observed that vide page no 10 of payment register of Ward no.53, there was double payment for the month of Oct’2015 to the beneficiary namely Sri.Giridhari Sahoo. Hence , Rs.300.00 needs recovery from the person concerned .
4. Vide page no.15 of the Payment Register of Ward No.53 , Rs.300.00 was shown to paid to the beneficiary Fula Sahoo in the month of Sept’2015 and one thumb impression was obtained against the payment. But the counter signature of the disbursing officer/ official concerned was not available against the thumb impression. The reason for such lapses was asked through objection memo but the local authority remained silent.Thus payment of Rs.300.00 to Fula Sahoo can not be considered as authentic and it is treated as fictitious payment.
On issue of objection memo the local authority didn't furnish any compliance .hence the total amount of Rs.1200.00 ( 300+300+300+300) needs to be recovered failing from the following persons found responsible.
1.Sri. Srimanta Mishra,Dy.comm.
2.Sri.Dillip Tripathy, Sr.Asst.
The local authority produced photocopy of two bank deposit slips during exit conference in support of deposit of Rs.600.00 each in A/C no.910010028148518 of Axis bank on 26.5.2017.Hence, the para is dropped.
17.4 -
Aquitance wanting: (OSP-349,350):
On checking of the OAP/ODP cash books, it was seen that a total sum of Rs.69846700.00 was paid in favour of Axis Bank, Samantarapur during the Financial year 2015-16.The payment was made through bank cheque as detailed below for disbursement of OAP/ODP through biometric payment. The aquitance roll/ evidence of disbursement along with the information about the un-disbursement amount if any whether returned/deposited in OAP/ODP account after disbursement was asked through objection memo for verification.
Sl. No. Month Cheque No. Amount (Rs.) 1 Mar-15 8330 5565500 1 Apr-15 8333 5242600 2 May-15 8337 5187700 3 May-15 8338 1674800 4 Jun-15 8343 5077900 5 Jul-15 8361 5196400 6 Aug-15 8365 5224600 7 Sep-15 8368 5676000 8 Oct-15 8371 5422300 9 Nov-15 8374 5712600 10 Dec-15 8377 9002400 11 Jan-16 8380 5491200 12 Feb-16 8348 5372700 69846700 In reply to the objection memo, the local authority didn't produce any document. Hence the total amount of Rs.69846700.00 is held under objection.
During exit conference it was complied "to be produced to next audit". The compliance is not accepted. This practice as to be discouraged. Hence the para stands.
17.5 -
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17.6 -
Non production of attendance sheet of participants :(OSP-204)
On scrutiny of vouchers of OSDMA,it was observed that vide voucher no.2/10.6.2015, Rs.48586.00 was spent by Sri Pratap Chandra Pattnaik for organising consultation meeting with different stack holders for preparation of City Disaster Management Plan ( Under OSDMA)held at Panthnivas on 20.8.14.But in support of such voucher , the list of participants along with their signature was not produced. Objection memo was produced for production of the above said document for verification.But in reply to the objection memo the local authority returned the the original memo and complied ,"Attendance is produced herewith ( signature with list of participants)". But no such list was attached to the original memo returned. Hence the entire expediture is held under objection until the production of the above said document.
During exit conference it was complied "to be produced to next audit". The compliance is not accepted. This practice as to be discouraged. Hence the para stands.
17.7 -
17.8 -
Booking of Air Ticket through SKYKING agency : (OSDMA)(OSP-233)
On checking of vouchers and cash book of OSDMA, it is observed that Rs.32146.00 was paid to SKYKING agency vide money receipt no.7544/27.11.15 for booking of Air tickets ,the details of which given below:-
Vr. No./dt. Journey fee Date of travel Place of travel Name of Flight Base fare
8/1.2.11 4642.00 15.10.15 BBSR-N.Delhi. Air India 1974.00
8/1.2.11 6364.00 17.10.15 N.Delhi-BBSR Tata Sia Airlines Ltd.(UK) 5198.00
7/12.11.15 12779.00 23.8.15 BBSR – N.Delhi Air India 8480.00
7/12.11.15 8361.00 25.8.15 N.Delhi-BBSR Ticket not produced ------
TOTAL = 32146.00
As per Finance Deptt. Office Memorandum No. GS-II-27/2003 -28783 Dt.02.07.2003, had the tickets been purchased through OTDC , a discount of 2% could have been availed. Reasons for non-adherence to such Govt. Guide lines was asked through objection memo. In reply to the objection memo , the local authority complied as follows.
"At that time we contacted OTDC for booking of following ticket but unfortunately the ticket was not available at that time. So for urgency and as per instruction o/o ,BMC, the tickets had been purchased through SKYKING. Hence the para may please be dropped."
As per the compliance the reason for non adherence to govt guide line on purchese of tickets from OTDC is taken into account and hence the discount of 2% does not arise.But the authority is suggested to book ticket from OTDC in well advance in future in order to reduce the unnecessary expenditure of BMC.
During exit conference it was complied "noted for future guidance". The compliance is not accepted. This practice as to be discouraged. Hence the para stands.
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17.9 -
Non production of bill for repairing of AC : (RAY cell) (OSP-266)
On scrutiny of vouchers of RAY cell for the year 2015-16, it was observed that vide voucher no.21/9.12.15, Rs.20500.00 was passed for payment to Biswal Air Conditioning and Refrigeration towards repairing of 2nos of AC fitted in CLTC. Against this payment, only the money receipt was produced. Production of bill for repairing of the ACs was asked for verification through objection memo.
In reply to the objection memo the local authority didn't comply. Hence the above amount is held under objection until the production of the bill tothe next audit.
During exit conference it was complied "to be produced to next audit". The compliance is not accepted. This practice as to be discouraged. Hence the para stands.
17.10 -
A. Non roduction of tour particulars and tickets for travelling : (RAY cell) (OSP-266-267)
Rs.12353.00 was passed for payment to Sri Anand Kumar Pattnaik, Team Leader CLTC Vide voucher no.23/30.12.15, under RAY towards attending the meeting at New Delhi on dtd.19.1.15 to 21.1.15 .Against this payment neither the tour particular nor the ticket for travelling was produced to audit. Similarly vide voucher no.30/ ,Rs.29479.00 was passed for payment to Sri Srimanta Mishra,DC(project),Sri. Anand Ku. Pattnaik, TC,CLTC towards attending the CSMC meeting at New Delhi under RAY and Skyking Agency for booking Air Ticket. Against this payment neither the tour particulars of above said officials nor the Air Tickets along with boarding passes were produced to audit for verification .Objection memo was issued for production of the above said documents for verification.
In reply to the objection memo ,the local authority remained silent. Hence the total amount of Rs.41832.00 (12353.00 + 29479.00) is held under objection until the production of the above said documents to the next audit.
B. Booking of Air Tickets through private agency :
As per the above said vouchers ,Air Tickets were booked through a private agency i.e.Skyking instead of OTDC. As per Finance Deptt. Office Memorandum No. GS-II-27/2003 -28783, Dt.02.07.2003, had the tickets been purchased through OTDC , a discount of 2% could have been availed. Reasons for non-adherence to such Govt. Guide lines was asked through objection memo but the local authority didn't comply.Hence 2% of Rs.12353.00 i.e. Rs.247.00 from Anand Ku. Pattnaik and 2% of Rs.29479.00 i.e.590.00 from Sri. Srimanta Mishra and Sri. Anand ku. Pattnaik is to be recovered ,failing which the following officials will be held responsible.
During exit conference it was complied "to be produced to next audit". The compliance is not accepted. Hence the para stands.
Responsible Person for this paragraph
Slno Name Designation Adress Amount(In Rs:) 1 SRIMANTA MISHRA Dy Commissioner, BMC Dy Commissioner, BMC 419.00 2 Asim Kumar Pattnayak Store Keeper BMC,BBSR 418.00
17.11 -
Use of vehicle by the officer for local duty(as reflected in the log book) during his tour period: (OMP-290)
On cross checking of the log book of vehicle no.OR-05-AU-6101 with the cash book of OSDMA , it was observed that while the Additional commissioner was on tour , the log book shows that the vehicle was used by the Addl. Commissioner during his tour period, the details of which given below. As it is not possible for a person to be present in two places at one time, the reason for such irregularity was asked through objection memo .
245 / 257 AUDIT REPORT 25-06-2017
Period of tour Time of Time of arrival Place of travel Purpose of Official duty Total Fuel Name of driver Name of the departure from at BBSR journey shown in log consumed officer using BBSR book shown in log the vehicle book (ltr)
23.8.15 to 11.30 AM on 9.10 PM on DELHI To attend the local duty in 12 (6+6) Bikash Das Alok Kar 25.8.15 23.8.15 25.8.15 workshop on BBSR on dtd.24.8.2015 23.8.15 and in OSDMA 25.8.15 scheme 15.10.15 to 12 Noon on 10:00AM on Delhi To attend local duty at 14 (7+7) Bikash Das Alok Kar 17.10.15 15.10.15 17.10.15 meeting at New BBSR on Delhi in 15.10.15 and OSDMA 16.10.15 scheme.
Total 26 Hence the cost of the fuel consumed i.e. Rs.1260.00 (12 49.00 + 14 48.00 ) needs to be recovered from the driver and the officer using the vehicle ,failing which the following officials will remain responsible.
In reply to the objection memo the local authority complied that since the corporation had to make payment against these idle days i.e tour period of the officer concerned, @500/- per day, the vehicle was otherwise used for greater interest of the corporation without keeping it idle.The vehicle was used by Tax section for collection of revenue. Further vehicle was allotted to Sri Alok Kar, Addl. Commissioner and on his return from his tour he was made aware of the fact and use of the vehicle and his signature has been obtained in the log book, though he has not actually used the vehicle. Therefore objection may be dropped.
As the vehicle is allotted to the Addl. Commissioner ,BMC ,it is quite obvious that during his tour period the hired vehicle is to be remain off duty and the hiring charges for those period @ Rs.500/ day for AC vehicle is to be deducted from the monthly payment of hired charges of vehicle, to the owner as per agreement. But in this case it is astonished to see that the vehicle has been used by some other person during the absence of the officer concerned , but in the log book, in spite of signature of the officer using the vehicle ,the Addl. Commissioner has signed it after coming from the tour which is quite irregular. Again it shows that the log books are not being maintained in daily basis.
Rather Rs.1000.00 ( hiring charges for 2 days i.e. the period of complete absence of the officer concerned @500/day.) extra should be recovered from person using the vehicle as hired charges.
Hence the para stands and Rs.1260.00 needs to be recovered from the officer to whom the vehicle has been allotted and who has signed in the log book.
During exit conference it was complied "to be produced to next audit". The compliance is not accepted. This practice as to be discouraged. Hence the para stands.
Responsible Person for this paragraph
Slno Name Designation Adress Amount(In Rs:) 1 Alok Kumar Kar Additional Commissioner BMC, Bhubaneswar 630.00 2 Avimanyu Behera Asst. Eng.,Mechanical BMC, BBSR 630.00
17.12 -
17.13 -
246 / 257 AUDIT REPORT 25-06-2017
PARA: 18 MISCELLANEOUS
18.1 -
Compliance to previous Audit Report. (POM Page175to183)
As provided in guide lines issued vide Letter No.4244/DLFA Dt.18.05.2015 read with Letter No.9352 Dt.10.09.2015 & Letter No.1532/DLFA Dt.04.02.2016, compliance to flowing paragraphs of previous Audit Report bearing No.114402/AR/2015-16 on the Account of BMC, Bhubaneswar for the year, 2014-15 was sought for through POM to verify &ensure the position of settlement of important outstanding audit Objections ,if any but nothing was produced . Steps may be taken to produce the same to next audit for check An abstract position of the same is furnished below.
Para-2: Periodical physical verification of stock & stores:-
Periodical Physical verification of stock & stores, if done, at regular intervals & result thereof recorded on the body of concerned registers may please be produced for scrutiny in audit.
Para-3: Non-maintenance/non-production of records & Registers.
The records & registers which were not maintained/ not produced during last audit may please be produced for scrutiny in audit.
Para-4: Irregularities noticed during last Audit:-
Various irregularities were noticed in course of last audit in respect of collection of municipal funds & payments made therefrom. Emphasis was given on retention of Municipal funds in flexi accounts in order to fetch higher rate of interest. Present position of objection may please be stated.
Para-5: Retention of huge nos. of Pass books for making transactions.
From the possession as stood on 31.07.2015, 142 nos. of Pass book were in operation for making transactions. Besides, 140 nos. of C.A. Pass books were opened in AXIS Bank Samantarapur & retained till closure of audit without any transaction.
Present position of such Current accounts may be stated. Moreover, suggestion was given for conversion of S.B, Account to flexi Accounts so as to fetch higher rate of interest. Present position of such accounts may also be stated.
Para-6: Stock position.
Physical verification of stock & stores was not made at regular intervals. Purchases were made from Private Enterprisers & suggestion was given for making such purchases from Govt. & authorised firms. Present position of such objection may also be stated.
Para-7: Investment.
Last audit stressed on proper maintenance of investment register in Form No.16 of Annexure-II, showing all investments belonging to BMC. Besides, the sources from which funds were received and purpose of investment were not specified. Such information may be supplied.
Para-8: Advance:-
The position of outstanding advances i.e. advances paid during the year, 2014-15 & outstanding as on 31.03.2015 may be stated to audit.
Para-9: Grants:-
Flowing information may please be supplied:-
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The Head wise & Year wise brake-up of closing balance of unspent Govt. grants amounting to Rs.1,42,20,40,833/- as on 31.03.2015.;
Scheme fund were not transferred to their respective heads promptly soon after receipt of the same,
Interest money accrued on such scheme funds were not deposited in / transferred to their respective deposit accounts. Present position of such objection may also be stated.
Para-10: Utilisation Certificate.
From the position as stood on 31.03.2015, U.C. for a total sum of Rs.6, 24, 50, 04,964/- was pending for submission to various quarters. Reasons for non-attendance to such an important item of work may be stated.
Present position of U.C. pending for submission may also be stated.
Para-11: Misappropriation & defalcation.
Para-11.1:
Present position of recovery may please be stated relating to
short credit made due to totalling mistake in DCR, in respect of Trade & License,
Para-11.2:
Collection of Holding Tax of Rs.896/-.
Para-11.6:
Daily collection register of ECS Rs.2000/-.
Para-11.7:
Less Credit shown in Cashier’s Cash Book Rs.46/-
Para-12.1:
Execution of less balance of fuel in Log-book of different vehicles Rs.18, 140/-.
Para-12.2:
Less Stock shown in stock register of electrical goods Rs.710/-.
Para-13:Audit of receipts.
Present position may be stated in respect of the followings:
Para-13.1 to 13.4:Municipal Taxes
Non revision of Holding Tax for the last 37 years resulting in loss of Municipal revenue.
Non collection of Holding Tax from East Cost Railway land, resulting in loss of Rs.24,97,177/-
Non-assessment of Holding Tax by proper valuation of cost of land & following of up-to-date schedule of rate.
Para-13.5: DCB position of Holding Tax:-
A total sum of Rs.24, 37, 44,208.00 was lying as balance for collection as on 31.03.2015.
Steps taken for collection of outstanding taxes may be stated.
Para-13.5:Preparation of unrealistic budget estimate.
Budget estimate for the year, 2014-15 was unrealistic as there was a wide budgetary gap in between the actual collection and collection
248 / 257 AUDIT REPORT 25-06-2017
anticipated in budget estimate. Regions for preparation of such unrealistic budget may be stated.
Non-maintenance of DCB Register
The DCB Register of collection of Taxes etc. relating to 2014-15 was not made available to Audit for check. The same may be produced to current audit for necessary verification.
Para-13.2. Non-collection of TCS in leasing of Parking lots :-.
The present position of collection of TCS may be stated.
Para-13.3. Non deposit of renewal license fee for operation of 15 nos. Of TITS.
The present position of collection from TITS may be stated.
Para-13.5.Non production of Holding Tax collection receipt books:-
The Holding tax collection receipt books which were not produced during last audit may please be produced for check.
Para-13.6: Users fee collection receipt books.
User’s fee collection receipt books collection receipt books which were not produced during last audit may please be produced for check.
Para-13.7 DCB Register of Taxes.
DCB Register of Taxes which was not produced during last Audit may please be produced for check.
Distress of warrant
Warrant register along with other connected records may be produced.
Para-13.8. Improper maintenance of money receipt books.
Receipt book with due compliance as pointed out in last audit report may be produced.
Para-13.9.Time barred dues.
Action taken to collect time barred dues along with present position of recovery made so far out of the amount barred by limitation may be stated to audit.
Para-13.10. Undue benefit extended to flower Kiosks & loss of license fees & ground rent.
Present position of recovery relating to license fees & ground rent amounting to Rs.2,52,500/- may be stated.
Para-13.11. Permission to display hoardings to M/s. Media Space without collecting arrear dues.
Present position of recovery relating to outstanding license fees of Rs. 8, 33,083/- for display of Hoardings at private places may be stated.
Para-14. -Audit of Expenditure.
Para-14.1.-Clarification about utilisation of bleaching power worth of Rs. 12,85,746/- may be produced.
Para.14.2.- Funds paid to BPTSL authorities : Approval of sanctioning authority wanting for Rs.12,64,60,245/-
Para-14.3.- Payments made to DLRs & CLRs through cash: Clarification wanting RS.44, 07,048/-.
Para-14.4- Payment of salary without deduction of CPF & EPF.
Rs.2, 66,56,728.00 was kept under audit objection in view of non-deduction of CPF & EPF from monthly salary of staff Present position of the objection may be stated.
Para-14.5. F.D made from Govt. Grant.
249 / 257 AUDIT REPORT 25-06-2017
Present position of utilisation of grant received towards slaughter house amounting to Rs.1.28 crores may be stated.
Para-14.6. Non-remittance of professional tax deducted from work bills.
Present position of unremitted balance of Rs.8, 28,049/- may be stated.
Para-14.7.Non-deposited of EPF deducted from work bills.
The Present position of unremitted balance amount of EPF Rs.2, 77, 50,260/- may be stated.
Para-14.8 to 14.10- Present position of recovery may be stated.
Para-14.11. Less deduction made towards hire charges of vehicles used by the officer of BMC.
Present position of recovery may be stated:-
Para.14.12. Non production of approved tour diary & tour programme of concerned Junior Engineers in support of payment of conveyance allowance Rs.60,200/-
Para.14.13. Non deduction of charges for use of office vehicle: Present position of recovery out of Rs.73,000/-
Para.14.14.- Non production of Diet Register in support of supply of diet worth of Rs.1,33,430/-
Para.14.15- Production of details regarding payment of interest of Rs.3,04,306/- on BPTSL for grant of Rs.10,13,60,000/-.
Para.14.16.- Amount kept under audit objection for non production of stock register Rs. 12,34,449.50/
Para14.18 - production of records justifying economy of purchase of tyre & tubes worth of Rs.38,880/-.
Para14.19.- Non production of files, distribution register & Patients attendance registers in support of payment of Rs.1,63,142/-
Para.14.20.- Non production of utilisation certificate in support of utilisation of fund paid towards state level Capital Foundation Day, Rs.10,000/-.
Para.14.21. Present position of recovery of :-
Rs.3, 75,760/- towards interest on a sum of Rs.46, 97,000/-paid towards festival advance.
Para.14.22. Present position of recovery of
Rs.21,000/- paid towards FA but not recovered from person concerned.
Rs.20,500/- paid towards FA but not recovered from person concerned.
Para.14.23. Non deduction of EPF from salary Rs.12,92,176/-
Para.14.24. Non production of approved tour diary & performance report of Nodal Officers in support of hire charges of vehicles Rs.88,32,485/-
Para.14.25.Present position of recovery relating to inadmissible expenditure incurred in view of travelling by air in inadmissible class Rs.3,874/-.
Para.14.26. Present position of recovery relating to inadmissible expenditure incurred in view of travelling by air in inadmissible class Rs.5,080/-.
Para.14.28. Non production of record regarding consumption of HSD by Mahajatra Vehicle Rs.23,903/-
Para.14.29. Non production of Stock Register in support 0f purchase worth of Rs.1,48,371/-
Para.14.30. Non production of Log Book of Vehicle ... Rs.23,888/-
Para.14.32. Payment towards hire charges of Excavator without any tender ... Rs.92,49,256/-
Para. 14.33. Irregular payment made due to non invitation of Tender for engagement of Jagruti Welfare Organisation ... Rs.8, 99, 67,594/-.
Para,14.34. Irregular & illegal engagement of CLRs and non-production of relevant records ...Rs.4,30,12,461/-
Para.14.35. Irregular payment of medical allowance to Municipal Employees in violation of Govt. guide lines ...Rs.17,53,200/-
Para.14.36. Excess issue of fuel shown to vehicles beyond capacity of Tanks Rs.
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Para.14.37. Staff position of BMC as on 31.03.2015:
Sanction order in support of posts continuing in the establishment of BMC may be produced.
Para.14.38. Present position of recovery relating to excess payment shows in RAY Cash Book ... Rs.32,363/-
Para.14.39. Non deduction of TDS in RAY payments made in RAY Cash Book ... Rs.20, 13,459/-.
Para.14.40. Non exhibition of accrual of interest on advance amount paid to NBC & BRC ...Rs.6,15,0,8865/-
Para.14.41. POL purchased but not shown in vehicle log book ...Rs.1,744/-.
Para.14.42. Irregularities noticed in lifting of garbage: non production of relevant records Rs.8,75,58,786/-
Para.14.43. Excess solid waste shown to have been deposited at TTS point ...Rs.16,74,10,857/-
Para.14.44. Non maintenance of site A/c register and non-production of connected records Rs.6,65,61,467/-
Para.14.45. Non execution of agreed clause by the executing agencies under MSW programme... Rs.10,76,51,088/-
Para.14.41. Audit on works.
Present position of objections/ recoveries relating to following paragraphs may please be stated to audit.
Para.15.1. Excess payment made due to non-deduction of loading charges Rs.59,831/-
Para.15.2. Irregular & excess payment regarding construction of boundary wall of temporary transfer station near Sainik School Rs.3,55,791/-
Para.15.3. Excess payment made due to execution of excess work Rs. 804/-
Para.15.4. Unauthorised payment relating to repair of road from plot No.1213 to culvert infront of plot No.1172 at Satyanagar Rs.76,812/=
Para.15.5. Excess payment made due to non-deduction of empty gunny bags of cement Rs.21,714/-
Para.15.6. Excess payment made due to transportation of soil Rs.12,604/-
Para.15.7. Excess payment made due to carriage of earth by mechanical means ... Rs.1,30,708/-
Para.15.8. Excess payment made due to non-deduction of empty gunny bags of cement ... Rs.3,472/-.
Para.15.9. Non realisation of development charges ... Rs.7,81,87,528/-
Para,15.10 Less realisation of royalty & TDS... Rs.2,34,660/-
Para.15.11 Non remittance of labour cess deducted from SJSRY & BSUP Project during 2013-14 & 2014-15 ... Rs.6,17,304/-.
Para.15.12. Irregular & excess payment made towards fitting and fixing of street light in different locations ...Rs.73,039/-
Para.15.13. Irregular & excess payment made towards fitting and fixing of street light in different locations ...Rs.89,639/-
Para.15.14. Irregular & excess payment made towards fitting and fixing of street light in different locations... Rs.6,765/-
Para.15.15. Irregular & excess payment made towards fitting and fixing of street light in different locations Rs. ...14,146/-
Para.15.16. Irregular & excess payment made towards fitting and fixing of street light in different locations... Rs.73,039/-
Para.15.17. Irregular & excess payment made towards fitting and fixing of street light in different locations ...Rs.49,799/-
Para.15.18. Irregular & excess payment made towards fitting and fixing of street light in different locations Rs....1.08,753/-
Para.15.19. Irregular & excess payment made towards fitting and fixing of street light in different locations ...Rs.3,23,376/-
Para.15.20. Irregular & excess payment made towards fitting and fixing of street light in different locations... Rs.10,147/-
Para.15.21. Irregular & excess payment made towards fitting and fixing of street light in different locations ...Rs. 10,147/-
Para.15.22. Irregular & excess payment made towards fitting and fixing of street light in different locations... Rs. 10,147/-
Para.15.23. Irregular & excess payment made towards fitting and fixing of street light in different locations... Rs. 10,147/-
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Para.15.24. Irregular & excess payment made towards fitting and fixing of street light in different locations ...Rs. 10,147/-
Para.15.25. Non- adherence to guide lines prescribed by funding agency/ Govt. and diversion of scheme funds.
Para.15.26. Excess payment due to non-deduction of loading charges ...Rs.12,020/-.
Para.15.27. Non production of works case records ...Rs.8,37,23,171/-
Para.15.28. Non production of MBs... Rs.1,85,06,929/-
Para.16.1. BMC Hospital A/C
Less interest accrued on deposit A/C of Hospital fund ... Rs.85,119/-
Para.16.2. Non-maintenance of AMC ... Rs.60,350/-
Para.16.3. Non-utilisation of costly equipments ...Rs.1,45,469/-
Para.17. Audit on schemes/ programmes
Advances were granted to the following payees but final expenditure was shown in Cash Book.
NBCC Ltd. ...Rs.2,15,10,000/-
Bridge and roof Company India ... Rs.6,15,08,865/-
Present position of physical achievement may also be stated.
Para.18. C.P.F.
Present position regarding maintenance of DEABAS Cash book & maintenance of separate book of Account for each individual employee may be stated.
EPF A/C.
EPF A/c in complete form may please be produced for scrutiny in audit.
During exit conference it was complied "necessary steps will be taken to submit the compliance of related paras early". The local authority requested to submit compliance to outstanding paras at the earliest.
PARA: 19 AUDIT OF LOAN/DEPOSITS/CPF INCLUDING POSITIONS
19.1 -
The position of Govt. dues like Royalty, VAT, Labour Cess, P.T. for the financial year 2015-16 is given below as per the records made available to audit.
Sl. No. Heads Royalty VAT L.Cess P.T. I.T. Total 1 O.B. 13688904 4975950 2775050 828049 2610890 24878843 2 Receipt 8802912 18714122 5500605 2003590 26758909 61780138 3 Total 22491816 23690072 8275655 2831639 29369799 86658981 4 Deposit 8657375 20966368 5451207 1872165 26758905 63706020 5 Balance 13834441 2723704 2824448 959474 2610894 22952961
From the above position it is seen that a sum of Rs.22952961.00 towards Govt. dues is outstanding for deposit as on 31.03.2016. The local authority is advised to deposit the outstanding dues without further delay under intimation to audit.Till then the above outstanding dues of Rs.22952961.00 is held under objection.
During exit conference it was complied "necessary steps will be taken to submit the compliance of related paras early". The para stands till the outstanding govt. dues get deposited.
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19.2 -
Loan Position :
The loan position on the accounts of BMC for the year 2015-16 is given below.
1.Loan outstanding as on dtd.01.04.2015 (odisha infrastructure development fund) = Rs.6400000.00
2.Interest outstanding as on dtd.01.04.2015 = Rs.126247.00
3.Loan accrued during 2015-16 = Rs.0.00
4.Interest accrued during 2015-16 = Rs.385755.00
5.Total = Rs.6912002.00
6.Repayment of loan during 2015-16 = Rs.0.00
7.Repayment of interest during 2015-16 = Rs.512002.00
8.loan outstanding as on 31.3.2016 = Rs.6400000.00
19.3 -
The position of deposits received from contractors and market stall holders could be ascertained from the records and registers made available are as follows.
Sl. No. Heads E.M.D. Intial S.D. S.D. Addl.performance security
1 OB 22118937 7701962 131213755 4024632 2 Receipts 3846496 1509460 25257445 52246 3 Total 25965433 9211422 156471200 4076878 4 Deposit 2571479 758618 32628579 371674 5 Balance 23393954 8452804 123842621 3705204
19.4 -
Deviations found in the Pension Fund -POM no.41/06.08.16 pg.135-136)
During scrutiny of the records of the pension account, viz., the acqittances (05 volumes),cheque disbursement register and pass book(no.30981034280) w.r.t. the Accountant cash book, audit could not get the O.B. and C.B. for the year 2015-16.The following deviations were found -
(a)The cash book depicting the opening balance as on 01.04.2015 and closing balance as on 31.03.2016 for settling the account and for
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effecting reconciliation was not maintained.
(b) Less payment of pension (POM no.79/06.10.16
During the course of scrutiny of pension account, it was revealed that a sum of Rs.7723.00 was less paid to Sri Batakrushna Barik, OG(Retd.) towards provisional pension for the period from January,2015 to June,2015.The pension of Sri Barik @3626 p/m+TI of 4097.34 p/m for the said period comes to Rs.46340.00 (36266+4097.346).But the Provisional Pension acquittance at page 37 shows that Sri Barik was paid Rs.38617.00(Rs.18130.00 towards pension +20487.00 towards TI) which resulted in less payment of Rs.7723.00.The compliance submitted to the objection memo showed that the amount was released to Sri Barik vide Vr. no.1824/07.01.16.Hence,the objection is dropped.
PARA: 20 RESULT OF AUDIT
20.1 -
Audit suggestions on financial management and accounting systems of Bhubaneswar Municipal Corporation based in the findings during audit of the accounts for the year, 2015-16.
1. BUDGET: As per the provisions of Section-140 of OMC,Act,2003, the Annual Budget is to be prepared and this Corporation has been abiding by that, But it is seen that while going for execution of certain projects, the amount charged towards these Projects becomes more than the budgetary provision for the projects. It is again marked that the expression “the excess amount would be met out of the Corporation fund” is being made only in every such case without ascertaining whether available Corporation fund is sound enough or not to meet such excess expenditure. Further, meeting such excess expenditure out of own fund requires the budgetary provision also which is lacking here and thus the very purpose of making budget is being defeated. The expenditure against a definite project out of a specific grant or scheme should not be mixed up with the other fund of the Corporation. Therefore, it needs attention of the local authority in this regard to make the things good. Fresh sanction of the grant against the grants or portion of the grant not utilised during the year for which it was sanctioned earlier should be obtained before incorporating the same in the budget to make a charge.
2. ADMINISTRATIVE APPROVAL OF ESTIMATES FOR DIFFERENT PROJECTS: As per rule, 128(a) of OGFR, Vol-1, no work should be commenced unless the estimates get administratively approved by competent authority. In course of checking the work case records for 2015-16, it is seen that the estimates have though been administratively approved by the City Engineer who has been delegated with the power to do so, the aspects like budgetary provision, available fund position, the source of fund from which the excess amount is required is to be met etc. are not been spelt out as the file does not flow through the finance section before according administrative approval. Further when case record reaches the finance section for payment, the authorities at this level have no other way but to make the payment as the agency who has executed the work demands for payment.
3. Schemes: A number of schemes like Ray,Road Development Grant, Maintenance of road & Bridges, Devolution Fund, Creation of capital asset etc. are being implemented in the corporation. In order to ensure proper execution of the schemes, the target both physical and financial for each scheme is to be fixed at the beginning of the year and the achievement should be assessed from time to time. The audit had asked for the information on this score checking during audit, but no records were produced.
4. RENEWAL OF POSTS: The sanctioned posts against which the men are in position in the Corporation must be renewed regularly from the Govt in order not to make the establishment expenditure against these posts irregular, seconding the corporation must stick to the principle that all the appointments whether contractual or deputations must be made against sanctioned posts only.
5. ASSETS REGISTERS : There must be an Assets register particularly containing ward wise information on roads, drains, reservoirs, ponds, parks, buildings, rest sheds, mandaps, gust houses and any other properties belonging to or deemed to be of the Corporation. The details of construction, repair, renovation, restoration etc. should be recorded against each of these assets so that the expenditure made as and when on these assets can be checked with reference to expenditure shown in the accounts record.
6. Use of MBs.: In course of checking of work case records for 2015-16 it is seen that a number of MBs connected with these works could not be produced before audit under the pretext that the said MBs are still in use by the engineering personnel. Therefore, it is suggested that the MBs used for a particular financial year should not be used for the succeeding year irrespective of the fact that these are unused pages in the MB. The unused pages should be cross marked and cancelled.
7. Check measurement of works: It is seen that the works particularly under Division-II, have not been check measured by the E.E. Division-II, which violates the provision D(ii) of OPWD code Vol-II (Page-188). This provision stated that minimum 10% of the works should be check measured by the E.E. This omission should be made good henceforth in order to make the works accounting regular.
8. RECEIPT & EXPENDITURE STATEMENT: From the receipt & expenditure statements produced by the corporation, it is seen that code
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wise figures have been printed. But from that statement it is difficult to ascertain easily the total expenditure on a definite component. For example, when one wants to know the total receipt on taxes or license fees or govt. grants etc. it cannot be assessed at a bird’s eye view easily. Similar is situation in case of expenditure such as total expenditure on govt. grants or establishment expenses or refund/ deposit of govt dues etc. Therefore component wise receipts/expenditure figures should be prepared as shown in budget estimates.
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 3.1 0.00 0.00 0.00 0.00 0.00 2 5.1 0.00 0.00 0.00 0.00 0.00 3 8.1 851500.00 851500.00 775500.00 0.00 0.00 4 11.2 0.00 236.00 0.00 0.00 0.00 5 11.4 0.00 0.00 0.00 0.00 0.00 6 11.5 0.00 1174.00 0.00 0.00 0.00 7 11.7 0.00 0.00 0.00 0.00 0.00 8 11.8 0.00 1000.00 0.00 0.00 0.00 9 11.11 0.00 0.00 0.00 0.00 0.00 10 11.19 0.00 0.00 0.00 0.00 0.00 11 11.21 106650.00 106650.00 106650.00 106650.00 0.00 12 12.1 1710394.00 1710394.00 1710394.00 0.00 0.00 13 12.7 0.00 0.00 0.00 0.00 0.00 14 13.1 0.00 0.00 0.00 0.00 0.00 15 13.2 0.00 8500.00 0.00 0.00 0.00 16 13.3 0.00 198430.00 0.00 0.00 0.00 17 13.6 54454300.00 54454300.00 54454300.00 0.00 0.00 18 13.9 371200.00 371200.00 371200.00 0.00 0.00 19 13.10 0.00 6334158.00 0.00 0.00 0.00 20 14.3 0.00 27955400.00 0.00 0.00 0.00 21 14.5 0.00 214613.00 0.00 0.00 0.00 22 14.6 0.00 960.00 0.00 0.00 0.00 23 14.7 0.00 0.00 0.00 0.00 0.00 24 14.8 0.00 0.00 0.00 0.00 0.00 25 14.9 200.00 200.00 200.00 0.00 0.00 26 14.11 0.00 20306.00 0.00 0.00 0.00 27 14.12 0.00 0.00 0.00 0.00 0.00 28 14.13 0.00 0.00 0.00 0.00 0.00 29 14.14 0.00 663418.00 0.00 0.00 0.00 30 14.15 0.00 491200.00 0.00 0.00 0.00 31 14.16 0.00 13899109.00 0.00 0.00 0.00 32 14.17 0.00 2876439.00 0.00 0.00 0.00 33 14.18 0.00 1431585.00 0.00 0.00 0.00 34 14.19 0.00 3595520.00 0.00 0.00 0.00 35 14.20 0.00 1227690.00 0.00 0.00 0.00 36 14.21 0.00 521876.00 0.00 0.00 0.00 37 14.22 0.00 1524305.00 0.00 0.00 0.00 38 14.23 0.00 1347720.00 0.00 0.00 0.00 39 14.24 0.00 75645.00 0.00 0.00 0.00 40 14.25 0.00 2098986.00 0.00 0.00 0.00 41 14.26 0.00 46389139.00 0.00 0.00 0.00 42 14.27 0.00 30472511.00 0.00 0.00 0.00 43 14.28 0.00 511486.00 0.00 0.00 0.00 44 14.29 0.00 520000.00 0.00 0.00 0.00 45 14.30 0.00 17020.00 0.00 0.00 0.00 46 14.31 0.00 47107.00 0.00 0.00 0.00 47 14.32 0.00 262920.00 0.00 0.00 0.00 48 14.34 0.00 21085082.00 0.00 0.00 0.00 49 14.35 0.00 21599498.00 0.00 0.00 0.00 50 14.36 0.00 485.00 0.00 0.00 0.00 51 14.37 0.00 691.00 0.00 0.00 0.00 52 14.38 2812.00 2812.00 2812.00 0.00 0.00
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53 14.39 0.00 149.00 0.00 0.00 0.00 54 14.40 132747.00 132747.00 132747.00 0.00 0.00 55 14.41 0.00 162.00 0.00 0.00 0.00 56 14.42 17646.00 17646.00 17646.00 0.00 0.00 57 14.43 0.00 496.00 0.00 0.00 0.00 58 14.44 0.00 104621716.00 0.00 0.00 0.00 59 14.45 0.00 1278051.00 0.00 0.00 0.00 60 14.46 95459.00 95459.00 95459.00 0.00 0.00 61 14.47 0.00 300000.00 0.00 0.00 0.00 62 14.50 0.00 258866721.00 0.00 0.00 0.00 63 14.51 113044832.00 113044832.00 113044832.00 0.00 0.00 64 14.52 0.00 0.00 0.00 0.00 0.00 65 14.54 221187.00 221187.00 221187.00 0.00 0.00 66 14.55 0.00 1020.00 0.00 0.00 0.00 67 14.56 0.00 2070.00 0.00 0.00 0.00 68 14.57 0.00 0.00 0.00 0.00 0.00 69 14.58 67300.00 67300.00 67300.00 0.00 0.00 70 14.59 2033325.00 2033325.00 2033325.00 0.00 0.00 71 14.60 0.00 38419440.00 0.00 0.00 0.00 72 14.61 3788130.00 3788130.00 3788130.00 0.00 0.00 73 14.62 621.00 621.00 621.00 0.00 0.00 74 14.63 3324.00 3324.00 3324.00 0.00 0.00 75 14.64 0.00 0.00 0.00 0.00 0.00 76 14.65 20500.00 4608000.00 20500.00 0.00 0.00 77 14.66 0.00 8175916.00 0.00 0.00 0.00 78 14.67 0.00 480753.00 0.00 0.00 0.00 79 15.2 0.00 1318677.00 0.00 0.00 0.00 80 15.3 0.00 46000.00 0.00 0.00 0.00 81 15.4 5101.00 5101.00 5101.00 0.00 0.00 82 15.5 12004.00 1743000.00 12004.00 0.00 0.00 83 15.6 240508.00 11822747.00 240508.00 0.00 0.00 84 15.7 15484.00 91752.00 15484.00 0.00 0.00 85 15.8 20458.00 20458.00 20458.00 0.00 0.00 86 15.9 11610.00 11610.00 11610.00 0.00 0.00 87 15.10 71717.00 71717.00 71717.00 0.00 0.00 88 15.11 115350.00 115350.00 115350.00 0.00 0.00 89 15.12 0.00 584193.00 0.00 0.00 0.00 90 15.13 15834.00 297000.00 15834.00 0.00 0.00 91 15.14 0.00 281116.00 0.00 0.00 0.00 92 15.15 11138622.00 11138622.00 11138622.00 0.00 0.00 93 15.16 70370.00 70370.00 70370.00 0.00 0.00 94 15.17 18261.00 18261.00 18261.00 0.00 0.00 95 15.18 1683.00 1683.00 1683.00 0.00 0.00 96 15.19 0.00 137320798.00 0.00 0.00 0.00 97 16.3 300.00 300.00 300.00 0.00 0.00 98 16.5 0.00 628.50 0.00 0.00 0.00 99 16.6 0.00 600.00 0.00 0.00 0.00 100 16.7 1323.00 11863.00 1323.00 0.00 0.00 101 16.8 0.00 163190.00 0.00 0.00 0.00 102 16.9 0.00 225.00 0.00 0.00 0.00 103 16.10 0.00 50.00 0.00 0.00 0.00 104 16.11 1323.00 1323.00 1323.00 0.00 0.00 105 16.12 270926.00 270926.00 270926.00 0.00 0.00 106 17.2 0.00 13204932.00 0.00 0.00 0.00 107 17.4 0.00 69846700.00 0.00 0.00 0.00 108 17.6 0.00 48586.00 0.00 0.00 0.00 109 17.9 0.00 20500.00 0.00 0.00 0.00 110 17.10 837.00 41832.00 837.00 0.00 0.00 111 17.11 1260.00 1260.00 1260.00 0.00 0.00 112 19.1 0.00 22952961.00 0.00 0.00 0.00 113 19.4 0.00 0.00 0.00 0.00 0.00 Total 188935098.00 1050574661.50 188859098.00 106650.00 0.00
Audit Certificate
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Cetrified that the accounts of Bhubaneswar Municipal Corporation for the financial year 2015-2016 have been covered under audit and found correct subject to the comments / remarks offered in the foregoing paragraphs .
Spot Recovery Sl No Ref Para No/Audit Objection M.R.No Date Amount(In Rs:) Name of the person Statement Page No 1 11.14/236 88357 2016-10-28 100 Debendra Ku. Sahu 2 11.13/158 84011 2016-09-12 13507 Bibhu Ranjan Mohanty 3 11.12/211 88333 2016-10-25 878 Lokanath Sahu 4 11.11/210 88367 2016-10-31 1000 Braja Kishor Mohapatra 5 11.10/209 88375 2016-11-01 1000 Danurdhara Sangram Singh 6 11.9/208 88362 2016-10-28 379 Debidutta Mohanty 7 11.6/174 88309 2016-10-21 500 Umesh Nayak 8 11.5/131 40260 2016-01-30 1144 Surendra Srichandan 9 11.4/129 82994 2016-08-10 1404 Saroj Ku. Behera 10 11.3/122 82977 2016-08-08 408 Rabindranath Sahu 11 11.2/89 88391 2016-11-01 800 Sk. Kausar Mohammad 12 11.1/ 12,13 82508/10.6.16 2016-06-10 3000 Sanjay Biswal, Licence collector 13 11.15/251 88374 2016-10-31 200 Basanta Behera 14 11.16/252 88373 2016-10-31 500 Mahandra Maharana 15 14.2/200-201 84239 2016-10-13 224847 Puja Enterprisers, BBSR 16 14.64/273 88453 0000-00-00 198 Purnachandra Sevak 17 11.17/116 2016-08-25 155 Nodal officer Total250020
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