AUDIT REPORT 07-06-2018
LOCAL FUND AUDIT, JAJPUR, ODISHA
CATEGORY : Panchayat Samiti,General Audit Report No : 352690/AR/2017-2018-JAJPUR
PARA: 1 TITLE SHEET
1 Name of the Institution : Korei P.S. 2 Year of Accounts under Audit : 2016-2017 3 Name of the Local Authority during the year of A/Cs : SRI ARTABANDHU LENKA ,B.D.O -1.4.16 to 31.3.17 Name of the Local Authority at the time of Audit : SRI HEMANT PRASAD BIHARI 4 Duration of Audit : 18-12-2017 To 15-02-2018 (Mandays Consumed :- 35) 5 Name of the Auditors : ADHIKARI FANI BHUSAN DAS - Lead Auditor(18-12-2017 to 15-02-2018) BHARATI MALLICK - Auditor(18-12-2017 to 15-02-2018)
6 Name of the Reviewing Officer : SUDHANSU SEKHAR. MOHANTY(Audit Superintendent) 7 Date of submission of report by Reviewing officer : 10-04-2018 8 Entry Conference Date : 13-12-2017 9 Exit Conference Date : 15-05-2018 10 Name of the District Audit Officer : 11 Date of approval of report by District Audit Officer : 07-06-2018
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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 ServicePostage 18.12.17 RS.681.00 RS.681.00 P.10 Stamps 2 Measurement Books 18.12.17 NIL NIL P.17 3 MISC. RECEIPT 18.12.17 12 NOS 12 NOS P.1 4601 TO 5000-4 BOOKS NOS,8501 TO 6000-1 NO , 9201 TO 9900 -7 NOS
Comments The audit has issued POM for production of records & conduct of physical verification.The local authority replied that cash books have not been upto dated .
conduct of physical verification on commencement of audit is statutory provision and mandatory in nature.The reconcilation of physical balance of cash and book balance of cash as per up dated cash book gives a check to possible misappropriation. Although this matter is very important in accounts and book keeping and the local authority is drastically failed to produce the d cash book ,cash in hand the very mission of audit is failed. This fact is brought to the notice of the higher administrative authorities in the department for issue of corrective measures to the local authority.
Monthly physical verification of cash balance of the P.S must be conducted by B.D.O.as per Rule 36 (e)of Odessa Panchayat Samiti Accounting Procedure (O.P.S.A.P) Rules-2002 at the end of every month and the result thereof should be recorded on the body of the cash book.
The physical verification of Cash could not be conducted on the date of commencement of audit i.e. on 18.12.17 due to non production of cash balance to audit.
Besides above, keeping of Cash in an iron chest under a double lock arrangement was not maintained by the local authority which contravenes Rule 36(1) of PSAP Rules 2002. Due to this local authority fails to produce the Cash in hand on the date of commencement of audit.
On issue of audit objection memo vide memo no.1 dt.18.12.17 the local authority replied that cash book is not d due to problem of PRIASOFT and now steps are being taken to it and it is noted for future guidance.
The reply of the local authority does not serve the purpose of objection
Recommendation: (1) the local authority is advised to the cash book regularly and adopt the procedures prescribed by the OPSAP Rules 2002 hence forth
(2).It is now suggested that the Cash Book may please be d on priority basis. The Block Development Officer shall attest each entry in the receipt side and payment side after being satisfied about correctness of the entry with reference to supporting documents and registers. Further, the Block Development Officer shall personally satisfy himself that— a. Closing balance of the transaction of the previous day has been correctly carried forward as opening balance on the day of transaction, b. All cheques and bank drafts signed by him for drawal are presented into the treasury/bank and amount received is correctly accounted for in the P.L. Account/Panchayat Samiti/other relevant cash book, c. Payment from the Fund in shape of cheque, bank drafts and in cash is correctly noted in the cash book, d. Closing balance is worked out correctly. The cash in hand, cash in shape of deposit and amount of advance is correctly worked out to determine closing balance, e. At the end of each month the Block Development Officer shall verify cash balance in the chest with the balance in the cash book.
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PARA: 3 LIST OF VERIFIED RECORDS A : List Of Verified Records/Register Slno List Records/Register Rules Form No 1 Stock Register of MBs Rule 80(2) 2 Measurement Books Rule 80(1) Form No.-XXXIV 3 Log Book Rule 60 Form No.-XXII 4 Stamp Account Rule 56 Form No.-XX 5 Cash Book Rule 32 Form No.-X 6 Guard file for paid vouchers Rule 20 7 Bill Register Rule 18(1) Form No.-V 8 Pass Books Rule 7 9 Misc. Receipts Rule 6(2) Form No.-II
B : List of Records/Registers not Produced to Audit Slno List Records/Register Rules Form No 1 Execution of agreements with the Rule 74(3)(e) Form No.-XXXI other agencies other than Contractors. 2 Execution of agreements with the Rule 74(3)(d) Form No.-XXX Contractors 3 Issue of Tender orders Rule 74(3)(d) Form No.-XXIX 4 Register of lapsed Deposits Rule 64 Form No.-XXIV 5 Register of Cheques and Drafts Rule 63 Form No.-XXIII received 6 Register of Securities Rule 45(1) Form No.-XV 7 Deposit Ledger Rule 44 Form No.-XIII, XIV 8 Register of Outstanding Advances Rule 43 Form No.-XII 9 Register of Advances Rule 42(1) Form No.-XI 10 Permanent Advance Cash Book Rule 21 Form No.-VIII
C : List of Records/Registers not Maintained Slno List Records/Register Rules Form No 1 Muster Roll Rule 85(1) Form No.-XXXVII & XXXVIII 2 Completion Certificate Rule 80(1) Form No.-XXXV 3 Register of Administrative Approval Rule 76(4) Form No.-XXXIII 4 Register of Estimates Rule 76(4) Form No.-XXXII 5 Forms to be used by the Rule 74(1) Form No.-XXVI to XVIII Contractors for submission of Tenders 6 Stock Book Rule 71 Form No.-XXV-A 7 Stationery Account Rule 56 Form No.-XXI 8 Revenue Register Rule 51 Form No.-XIX 9 Register of Immovable Properties Rule 49 Form No.-XVIII 10 Appropriation of Loan Register Rule 47(1) Form No.-XVII 11 Loan Register Rule 46 Form No.-XVI 12 Indemnity bond executed Rule 31(3) Form No.-IX 13 Cheque Books Rule 22 14 Guard file for supply Rule 18(4) 15 Order Book Rule 18(3) Form No.-VI or VII 16 Allotment Register Rule 11 Form No.-IV 17 Grant-in-Aid Register Rule 5(4) Form No.-I 18 P.L. Account Rule 5(2)
D : List of Records/Registers not Required Slno List Records/Register Rules Form No 1 T.A. Bill for members of the Samiti Rule 88(b) Form No.-XXXIX 2 Receipts for taxes Rule 6(3) Form No.-III
Comments
3.1 Maintenance of records and registers
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In pursuance to the recommendation of the Eleventh Finance Commission, new formats for keeping accounts of the PRIs were prescribed by the CAG. The new formats included format for receipt and payment account and other subsidiary accounts. Through proper maintenance of the account records, the PRIs were to exercise effective control over the multiple functions entrusted to them and ensure economic, efficient and effective use of scheme funds. Besides, the subsidiary accounts, records are of immense use in scheme-wise financial reporting.
Scrutiny of records revealed that some of the crucial registers have not been maintained by the auditee which includes – 1. As per PSAP rule 44 Security Deposit Ledger in Form-XIII has not been maintained; 2. As per PSAP rule 46 Loan Register in form No XVI has not been maintained; 3.Outstanding Advance Ledger in Form (XI) and (XII) As per PSAP rule 42(1) and 43 has not been maintained; 4.Allotment Register of Development Funds in Form-IV As per PSAP rule 11 has not been maintained; 5. As per PSAP rule 49 Asset Register (Immovable Property) in form No XVIII has not been maintained; 6.As per PSAP rule 51 Periodical Revenue Register in Form-XIX has not been maintained; 7.As per PSAP rule 56 stationery register in form XXI was not produced . 8. Register of Abstract of Receipts and Expenditure has not been maintained; 9.Dead stock Register has not been maintained. 10.Audit Compliance Register has not been maintained.
It is worth to mentioned here that on issue of audit objection memo, the reply of the local authority was as follows – Since no loan and investment have been made previously, maintenance of loan register and investment register felt no need. Other registers as suggested by audit would be maintained and produce to next audit. However, it is suggested that the following officials may please be entrusted to maintain the following registers a. Security deposit register - Cashier b. Outstanding advance register - Cashier c. Allotment register of Development funds - Development Clerk d. Asset Register and Works Order Issue Register - Development Clerk e. Audit compliance register - Head Clerk-cum-Accountant
3.2 Non-maintenance of records/registers:
The following records & registers relating to the year 2016-17 as per the provisions made in Panchayat samiti act, 1959 & Odisha panchayat samiti accounting procedure rules 2002 have not been maintained. The local authority was asked the reasons for non-maintenance of these prescribed records, in response to which it was replied that the records will be maintained henceforth. Non-maintenance of records results following consequences 1. Budget of the samiti Sec-24(1), (2) of PS act, 1959 Non preparation of annual budget reduced accountability and smooth financial control at the level of the Panchayat Samiti. Budget is the statutory requirement and without the same the expenditure control mechanism will be failed. 2 .Security deposit ledger Rule 44, Form XIII of PSAP rule Non- preparation of SD ledger results failure in monitoring of SD refund and double payment to executants. 3. Investment register Rule 45, Form XV of PSAP rule Non- maintenance of investment ledger creates difficulty in watching the exact position of the investment, the date of maturity, interest accrued as well as correlating the investment amounts to the scheme funds. 4. Property register Rule 49, Form XVIII of PSAP rule Non- maintenance of property register the exact position of the property of PS such as land, ponds, and market complexes could not be ascertained. In due course the revenue generated from such properties will be nullified. 5. Bank Reconciliation statement G.O. No.5302/PR, 23.04.99, 690/F dt.21.01.2009, 13000/PR dt.25.07.14, 14261/PR,20.5.13 Rule 33 of PSAP rules Due to non reconciliation of the difference between closing balance of all pass books and also cash books the possibility of financial fraud could not be avoided. Further the closing balance of the cash books will be understated or overstated resulting incorrect picture of cash management 6. Advance Ledger /Out Standing Advance Ledger Due to non-maintenance of advance ledger and outstanding advance ledger the position of year-wise and person-wise advance position could not be known at a glance. Further, if the adjustment of advance is not recorded in the advance ledger the advance figure will roll over and the position.. 7. Grant in-aid and Allotment register Due to non-maintenance of G.I.A. register the position of Grants received from the Govt. cannot be watched with reference to the scheme cash books and pass books and may cause wrong submission of U.C.s 8. Asset Register : As per the scheme guidelines, the assets created out of Govt. grants shall be duly entered in the asset-register showing the details of the source of expenditure, dates of commencement and completion of works and handing over of the asset etc. The asset register should be reviewed periodically by the BDO besides the district authority. On checking of records, it was noticed that the auditee has not maintained the asset register. Despite the provisions in scheme guideline, the BDO has failed to ensure maintenance of the asset register and its review once in a year. Due to non-maintenance of the asset register, the true and fair picture of the assets created under various schemes cannot be ensured in the periodical reporting and asset so generated could not be ascertained .
As per the scheme guidelines, the assets created out of Govt. grants shall be duly entered in the asset-register showing the details of the source of expenditure, dates of commencement and completion of works and handing over of the asset etc. The asset register should be reviewed periodically by the BDO besides the district authority. On checking of records, it was noticed that the auditee has not maintained the asset register. Despite the provisions in scheme guideline, the BDO has failed to ensure maintenance of the asset register and its review once in a year. Due to non-maintenance of the asset register, the true and fair picture of the assets created under various schemes cannot be ensured in the periodical reporting and asset so generated could not be ascertained 9. Register of Abstract of Receipts and Expenditure Due to non-maintenance of abstract of Receipt and Expenditure Register the head-wise receipts and expenditure during the year cannot be ascertained and it will be difficult to work out the Annual Financial Position of the P.S 10. Loan ledger Due to non-maintenance of the loan ledger the loan position of the P.S. cannot be ascertained and watched properly. 11. Dead stock register Non-maintenance of dead stock register may lead to mis-utilisation of stocks. Besides the above the following records & registers were not produced to audit for verification. 1. Audit compliance register. 2. MPR file relating to development works for the year 2016-17 .
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PARA: 4 FINANCIAL POSITION
Korei P.S. - 2016-2017
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 Govt.a/c cash 01-04-2016 2030446 65443411. 85747873. 60645219. 31-03-2017 2510265 31-03-2017 4753781. 20348873. book 2.00 00 00 00 4.00 00 00 2 P.S. A/C CASH 01-04-2016 1832606 10590742 28916807 16112292 31-03-2017 1280451 31-03-2017 1785916 -50546494 BOOK 46.00 6.00 2.00 8.00 44.00 38.82 .82 GRAND 2035651 17135083 37491594 22176814 1531477 1833454 -30197621 TOTAL 08.00 7.00 5.00 7.00 98.00 19.82 .82
Comments
Para no.4.1.Reconciliation of difference between Closing Balance as per cash book and Closing Balance as per audit:
Closing Balance as on 31.3.2017 as per P.S Account cash book 178591638.82 Difference as narrated in last audit report (-)3485733.16 Less O.B. taken in SDPF cash book on 1.4.16(7821392-2421892) (+)5400000 No O.B. taken Statistical buil;ding cash book (+)562091 Deposit in SBI,J.Road,a/c no.11308947418 on 31.10.16 not accounted for in cash (+)6600000 book during 2016-17 rd th Diversion shown in 3 S.F.C. to 4 S.F.C. Cash book ,not accounted for due (+)10500000 non-opening of 4th S.F.C. cash book Deduct false receipt taken into side of cash book as reconcillation figure during (-)70122852.83 2016-17 as per para no.4.3. Closing Balance as on 31.3.2017 as per P.S Account cash book as per audit 128045143.83
PARA NO.4.2.Dtails of false receipt in p.s. a/c during the year 2016-17
CASH BOOK PARTICULARS AMOUNT
1 2 3
SDPF Erroneous receipt in cash book Vide vr No. a R/4 on 18.11.16 250000 b R/5 on 21.11.16 400000 c R/6 on 15.12.16 100000 d R/7 on 15.12.16 500000 e R/8 on 9.1.17 500000 f R/9 on 9.1.17 500000 g R/12 on 9.3.17 500000
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h R/2 on 28.10.16 100000 i R/3/28.10.16 500000
Sub-total 3350000
T.F.C False receipt vide vr no.R/1/21.5.16 842104
T.F.C False receipt vide vr no.R/2/13.6.16 9667976
Sub-total 10510080
NREGS Erroneous receipt in cash book Vide vr No.
R/2/ 16.5.16 234324
R/3/ 30.6.16 50000
R/4/11.8.16 500000
R/5/15.12.16 20000
R/6/ 21.1.17 250000
Sub-total 1054324
RGPSA Excess amount taken as receipt vide vr no.R/1/9.11.16 (1200000-1209000) 9000
Sub-total 9000
MLALAD Erroneous receipt in cash book Vide vr No. a R/1 on 8.4.16 100000 b R/4 on 27.10.16 250000 c R/ 5 on 28.10.16 50000 d R/6 on 28.10.16 300000 e R/7 on 18.11.16 154000 f R/8 on 2.12.16 500000 g R/9 on 30.12.16 500000 h R/10 on 9.1.17 500000 i R/11 on 25.1.17 1000000 j R/12 on 9.2.17 500000
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k R/16 on 16.2.17 500000 l R/17 on 7.3.17 50000 m R/18 on 7.3.17 500000
Sub-total 4904000
Receipt shown in cash book vide vr no. a R/14/31.3.17 5300000 b R/15/31.3.17 9250000 c R/2/1.5.16 508338
Sub-total 15058338 d Actual receipt in bank during 2016-17(500000+200000+ 14550000
200000+8350000+1400000+3350000+550000) TOTAL -excess receipt 508338
GRAND TOTAL(MLALAD) 5412338
HONARARIUM False receipt vide vr no.R/1/5.10.16 150000
Sub-total 150000
GGY False receipt taken into receipt side of cash book vide vr no.
R/16/6.6.16 28637110.83
R/17/6.6.16 1000000
R/18/6.6.16 1000000
R/21/16.2.17 1000000
R/22/16.2.17 500000
R/23/16.2.17 500000
R/24/23.2.17 1000000
R/25/7.3.17 1000000
R/26/7.3.17 2000000
Sub-total 36637110.83
3RD SFC False receipt taken into receipt side of cash book vide vr no. R/4/9.3.17 (-)500000
False receipt taken into receipt side of cash book vide vr no. R/3/6.3.17 (-)10500000
Sub-total 11000000
ELECTION False receipt vide vr no.R/1/21.5.16 2000000
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Sub-total 2000000
GRAND TOTAL 70122852.83
Para no.4.3.Reconciliation of difference between Closing Balance as per cash book and Closing Balance as per audit (GOVT A/C)
Cash book C.B 4753781 Deduct excess C.B in cash book as narrated in last A.R (-)12523321 Add grant received in pass book but not exhibited in cash book as per para no.13 (+)52093700 Add int.received in pass book but not accounted for in cash book as per para no.13 (+)1874694 Deduct false receipt in OAP cash book as per para no.4.4 (-)21096200 Audit C.B 25102654
PARA NO.4.4.Details of false receipt in OAP Cash book during the year 2016-17
CASH BOOK PARTICULARS AMOUNT
OAP Erroneous receipt in cash book Vide vr No.
i R-4/ 9.11.16 (-)4240000 ii R-5/ 8.12.16 (-)4300000 iii R-6/ 13.12.16 (-)4508300 iv R-7/ 6.2.17 (-)4047900 v R-8/ 7.3.17 (-)4000000
Sub-total (-)21096200
PARA NO.4.5.Details of cash book wise closing balance of P.S account as on 31.3.2017
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Sl no.
Name of the cash book In Cash In Bank Total
1AWC 0 1312560 1312560
2BPL CENSUS 0 282362 282362
3CALAMITY RELEIF FUND 1572 828902 830474
4CC ROAD 0 8965483 8965483
5ELECTION 7642 5609496 5617138
6LIVE STOCK BLDG 0 147336 147336
7FDR 0 4400698 4400698
8GGY 0 35375031.8 35375032
9HON,TA/DA,SA 0 63746 63746
10IAY 6392977 6392977
11IAP 0 7583525 7583525
12MPLAD 0 5094098 5094098
13MGNREGS 0 1222921 1222921
14MLLAD 0 14594311 14594311
15MOKUDIA 0 13297326 13297326
16NRLM 0 393095 393095
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17OWN RESOURCE(PS MISC) 13562 36699096 36712658
18RGPSA 0 358235 358235
19REP OF BLOCK OFFICE BLDG 0 8590354 8590354
20RTI 0 31625 31625
21SDPF 0 6015462 6015462
22SPF 0 2234071 2234071
23SC/ST DEV GRANT 0 2544749 2544749
24SFC 0 2984058 2984058
25STATISTICAL BLDG 0 0 0
26TSC/NBA 0 6266 6266
27SJSY 0 249504 249504
28TFC 0 8486509 8486509
29MJBY 0 135000 135000
SUB TOTAL 22776 173898797 173921572.8
30P/L Account 4670065.99
GRAND TOTAL 352513211.65
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Para no.4.6.Details of cash bookwise closing balance of Govt.a/c.
Sl no. Name of the Cash Book In cash In bank Total 1 OAP 78033 689142 767175 2 Staff Salary & office contigency 0 1631349 1631349 3 MDM 0 17556 17556 4 Banishree 0 117758 117758 5 NFBS 0 1042785 1042785 6 PMS 0 1177158 1177158 TOTAL 78033 4675748 4753781 PARA NO.4.7.Non-production of P.L. A/C Cash book
In spite of several verbal request & repeated objection memo P.L. A/C cash book was not produced before audit .Basing upon treasury pass book the closing balance of P.L. A/C has arrived.
PARA NO.4.7.The following persistent irregularities were noticed during the year under audit. 1.Despite objections raised in the previous Audit Reports and in contravention to provision under Rule-33 of P.S.A.P. Rules-2002, not a single pass book or statement of bank accounts was compared and verified by the B.D.O. after receipt of the same from the banks with the entries of the cash books to ensure that all the remittances have been duly brought to account. 2.In violation of Rule-36(1) of the P.S.A.P. Rules-2002, neither the register of receipt and expenditure nor the detailed head wise analysis of the closing balance was maintained by the local authority on the basis of the supporting records. 3.In contravention of Rule-36(2) of the P.S.A.P. Rules-2002, not a single entry was attested by the B.D.O. in the receipt and expenditure side of the Cash Book after being satisfied about the correctness of the same with reference to the supporting documents and registers. 4.As per Rule-36(2)(e) of the P.S.A.P. Rules-2002, the B.D.O./ Chairman shall verify the cash balance in the chest with the balance in the Cash Book at the end of each month and record the same with his signature and date with a certificate. In case of any difference between the physical balance and the Cash Book balance, the same shall be explained. Such non-conduct of physical verification at the end of the each month violates the above rule. 5. Details account of cheque books was not maintained is contravention of Rule 24 of PS AP Rules 2002 .
COMMENT ON PREPARATION OF ANNUAL BUDGET :
As per Section-24 of the Odisha Panchayat Samiti Act, 1959 the executive authority of the Samiti shall in each year prepare and place before the Samiti a budget for the following year containing such particulars as may be prescribed and the Samiti shall sanction the budget with such modifications, if any, as it thinks fit.During audit it is found that no budget for the year 2016-17 of the PS is prepared. On issue of objection memo for production of budget to the audit ,the local authority replied 'Produced' but the same was not produced till the closure of audit.Hence the audit could not ascertain the status of variance between the budgeted receipt and expenditure with that of actual.
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PARA: 5 DETAILS OF CLOSING BALANCE AS PER BANK PASS BOOKS & CASH BOOK BANK BALANCE FIGURE
Korei P.S. - 2016-2017
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 SBI,JAJPUR ROAD 31943406420 31-03-2017 1964.00 31-03-2017 0.00 1964.00 2 SBI,Jajpur Road 11308947418 31-03-2017 9523649.01 31-03-2017 3841614.00 5682035.01 SFC-1393571,OWN- 797825,SC.ST-16502 18 3 SBI,JAJPUR ROAD 31957281539 31-03-2017 159256.00 31-03-2017 89976.00 69280.00 13Th F.C 4 SBI,JAJPUR ROAD 32244202468 31-03-2017 6128197.00 31-03-2017 7583525.00 -1455328.00 IAP 5 SBI,JAJPUR ROAD 33859600224 31-03-2017 697412.00 31-03-2017 701512.00 -4100.00 BPGY 6 SBI,Panikoili 32323833994 31-03-2017 281262.00 31-03-2017 282362.00 -1100.00 BPL Census 7 SBI,Panikoili 30976581480 31-03-2017 9659537.00 31-03-2017 29180258.00 -19520721.00 13Th F.C--8396533, Own Source--20783725 8 SBI,Panikoili 32809412613 31-03-2017 2709498.00 31-03-2017 2229864.00 479634.00 SPF 9 SBI,Panikoili 32809413479 31-03-2017 2945368.00 31-03-2017 5907064.00 -2961696.00 SDPF 10 SBI,Panikoili 32144544531 31-03-2017 3672031.00 31-03-2017 4400698.00 -728667.00 FDR 11 SBI,Panikoili 32144300071 31-03-2017 406466.00 31-03-2017 122988.00 283478.00 Own Source 12 SBI,Panikoili 32664851245 31-03-2017 150310.00 31-03-2017 147336.00 2974.00 Live stock 13 SBI,Panikoili 33515871844 31-03-2017 8152623.00 31-03-2017 8590354.00 -437731.00 Rep of Block office building 14 SBI,Panikoili 33505694740 31-03-2017 2038666.00 31-03-2017 8965483.00 -6926817.00 CC Road 15 SBI,Panikoili 32564962210 31-03-2017 62127.00 31-03-2017 1590487.00 -1528360.00 3rd S.F.C 16 SBI,Panikoili 34478386599 31-03-2017 204053.00 31-03-2017 194174.00 9879.00 IAY 17 SBI,Panikoili 34078921699 31-03-2017 14872.58 31-03-2017 320893.00 -306020.42 BPGY 18 SBI,Panikoili 31784215594 31-03-2017 3015801.00 31-03-2017 6198803.00 -3183002.00 IAY 19 SBI,Panikoili 32809408606 31-03-2017 10738.00 31-03-2017 1485.00 9253.00 Own Source 20 SBI,Panikoili 32562695664 31-03-2017 3554493.00 31-03-2017 5583266.00 -2028773.00 Election 21 SBI,Panikoili 32664849622 31-03-2017 255350.00 31-03-2017 117758.00 137592.00 Banishree 22 SBI,Panikoili 31742965873 31-03-2017 172911.00 31-03-2017 14552.00 158359.00 MDM 23 SBI,Panikoili 32677218794 31-03-2017 0.00 31-03-2017 820.00 -820.00 NFBS 24 SBI,Panikoili 31742969505 31-03-2017 42052.00 31-03-2017 1222921.00 -1180869.00 MGNREGS 25 SBI,Panikoili 31101034479 31-03-2017 113801.00 31-03-2017 1018695.00 -904894.00 Own Source CRF 26 SBI,Panikoili 32709891588 31-03-2017 151411.00 31-03-2017 325655.00 -174244.00 NRLM 27 SBI,Panikoili 33859613744 31-03-2017 0.00 31-03-2017 8347500.00 -8347500.00 BPGY 28 Dena Bank,Jajpur 125310033524 31-03-2017 878623.00 31-03-2017 358235.00 520388.00 RGPSA Road 29 Dena Bank,Jajpur 125310032920 31-03-2017 2018916.30 31-03-2017 898659.00 1120257.30 SC.ST Dev, PMS Road 30 Dena Bank,Jajpur 125310034322 31-03-2017 801886.00 31-03-2017 1041965.00 -240079.00 NFBS Road 31 Dena Bank,Jajpur 12531003388 31-03-2017 16389.00 31-03-2017 6266.00 10123.00 TSC Road 32 Dena Bank,Jajpur 125310032751 31-03-2017 25907667.83 31-03-2017 35375031.83 -9467364.00 GGY Road 33 Dena Bank,Jajpur 125310031434 31-03-2017 102242.00 31-03-2017 0.00 102242.00 Road 34 Bank of India,Jajpur 511510110005 31-03-2017 6801822.19 31-03-2017 865184.00 5936638.19 AWC Road 521 35 Bank of India,Jajpur 511510110004 31-03-2017 6630376.77 31-03-2017 3904698.00 2725678.77 MPLAD Road 741 36 Bank of India,Jajpur 511510110000 31-03-2017 9743335.25 31-03-2017 14702709.00 -4959373.75 SDPF-108398 Road 494 MLALAD-14594311
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37 Bank of India,Ragadi 510410100003 31-03-2017 0.00 31-03-2017 0.00 0.00 349 38 OGB,Korei 402100003151 31-03-2017 310559.01 31-03-2017 252508.00 58051.01 SGSY MDM 39 OGB,Korei 402134003000 31-03-2017 4412081.00 31-03-2017 4174395.00 237686.00 SPF,ELECTION,CRF 243 ,OWN SOURCE 40 AXIS BANK,JAJPUR 912010067050 31-03-2017 1.00 31-03-2017 3927421.00 -3927420.00 BPGY ROAD 203 41 AXIS BANK,JAJPUR 912010067738 31-03-2017 7688.00 31-03-2017 1189400.00 -1181712.00 MPLAD ROAD 725 42 ICICI BANK 059205003179 31-03-2017 0.00 31-03-2017 0.00 0.00 43 SBI,JAJPUR ROAD 11011849326 31-03-2017 5602354.50 31-03-2017 2190441.00 3411913.50 PMS-1173030,SSAO C-632705,OWN SOURCE-320960,Ho nararium-63746 44 BANK OF 511510110005 31-03-2017 235256.00 31-03-2017 10338362.00 -10103106.00 OWN SOURCE. INDIA,JAJPUR 783 ROAD 45 OGB ,KOREI 2390 31-03-2017 38144.00 31-03-2017 67440.00 -29296.00 NRLM 46 SBI 32562693600 31-03-2017 2306808.00 31-03-2017 447376.00 1859432.00 AWC 47 KGB,KOREI 402101000038 31-03-2017 25375.00 31-03-2017 31625.00 -6250.00 RTI 80---8449 48 CENTRAL BANK OF 3524509806 31-03-2017 26392.00 31-03-2017 135000.00 -108608.00 MATSYAJIBI GRIHA INDIA NIRMAN YOJANA 49 OGB ,KOREI 402134003002 31-03-2017 10523020.00 31-03-2017 0.00 10523020.00 608 50 ICICI,JAJPUR TOWN 059201000989 31-03-2017 56528950.00 31-03-2017 689142.00 55839808.00 OAP.ODP.NOAP 51 HDFC 501001195228 31-03-2017 10500000.00 31-03-2017 0.00 10500000.00 871- GRAND TOTAL 197541735.44 177575900.83 19965834.61
Reconciliation 1. G.O. no-5203/PR, dt.23.04.99- The bank reconciliation should be made on monthly basis.
2. G.O. no. 690/F, dt.21.01.2009 – It is the statutory responsibility of the institutions to analyze the closing balance & prepare the detailed reconciliation statement of the difference between closing balance of cash book & passbook.
3. G.O. no.13000/PR dt.25.07.2014 & G.O. no.14261/PR dt.20.05.2013- of theGovernment in PR Department on “Measures to streamline the Financial Management System”and Rules 34 & 35 of the PSAP Rule, 2002, the DDO (BDO/AO) should make reconciliation of scheme-wise Cash Book vis-à-vis scheme-wise Bank Pass Book & Cheque IssueRegister in the 1st week of every month without fail and a certificate to that effect shall be recorded in the Scheme Cash Book with countersignature of Head of Office (BDO). Rule10 and 12 of OGFR provide for control of expenditure and internal check against financial irregularities by the implementing agencies. As provided in Rule 58 of OPSAP Rules, thePS shall send to the Government a review of expenditure of various schemes for which grants-in-aid have been received during the financial year. Government of Odisha instructed (April 2004) all PRIs that the monthly reconciliation of receipts and expenditures of cash books should be made with bank pass books in order to assess the authenticityof the entries made in the cash books.
4. OPSAP (2002) rule 33- states that the pass book/ account statement should be compared by the PS official with the entries of the cash book in order to ensure all remittances/transactions date wise.
On scrutiny of deposits and drawals in Bank A/Cs operated in different banks , it is revealed that there is a huge and alarming difference of Rs. 19965834.61 between closing balances of pass books & cash books as on 31.03.2017 .
The reconciliation statement of bank accounts could not be produced before audit as per the above rules & Government orders.The reconciliation of this discrepancy has not been done at all for any month/quarter/half-year/year. However the present audit has taken initiative to make an account wise bank reconciliation for the financial year 2016-17 which is narrated below
Sl No Name of the bank & account no Related cash book Closing Balance in cashClosing Balance in pass book Difference book as on 31.3.2017 as on 31.3.2017
1 S.B.I.Jajpur road,31943406420 0 Nil 1964 1964
14 / 97 AUDIT REPORT 07-06-2018
Reconciliation
Closing Balance in cash book as on 31.3.2017 0
i Add as per last AR less balance in cash book (+)1888
ii Deduct int. accrued in pass book but not accounted for in cash book on
a 25.6.16 38
b 25.9.16 19
c 25.12.16 19
Sub-total (+)76
Closing Balance in pass book as on 31.3.2017 1964
Sl No Name of the bank & account no Related cash book Closing Balance in cash book asClosing Balance in pass book as onDifference on 31.3.2017 31.3.2017
2 SBI,Jajpur Road 11308947418 SFC-1393571,OWN-7 3841614 9523649.01 5682035.01 978825,ST/SC-165021 8
Reconciliation
Closing Balance in cash book as on 31.3.2017 3841614 i Difference rolling from last A.R (+)473840.01
ii Deduct amount deposited in a/c no.Dena Bank,Jajpur Road,125310032920 but shown as deposited in a/c no.11308947418 vide vr no. a R/1/31.3.17(GRANT) (-)1600000
15 / 97 AUDIT REPORT 07-06-2018
b R/2/31.3.17(INTEREST) (-)50218
Sub-total (-)1650218 iii Add int. accrued in pass book but not accounted for in cash book on a 25.6.16 (+)69770 b 25.9.16 (+)27575 c 25.12.16 (+)68054 d 25.3.17 (+)93014
Sub-total (+)258413 iv Add amount deposited in pass book on 31.10.16 but not accounted for in cash book (+)6600000
Closing Balance in pass book as on 31.3.2017 9523649.01
Sl No Name of the bank & account no Related cash book Closing Balance in cashClosing Balance in pass book Difference book as on 31.3.2017 as on 31.3.2017
3 SBI,Jajpur Road, 31957281539 T.F.C. 89976 159256 150280
Reconciliation
Closing Balance in cash book as on 31.3.2017 89976 i Difference rolling from last A.R ( +)906383 ii Deduct False receipt vide vr no.R/1/21.5.16 (-)842104 iii Add Payment vide vr no.P/8/8.6.16 made vide a/c no.30976581480 but accounted for from this a/c mistakely (+)5000 iv Add less amount encashed on 26.10.16 vide vr no.P/24/26.10.16(33741-33740) (+)1
Closing Balance in pass book as on 31.3.2017 159256
Sl No Name of the bank & account no Related cash book Closing Balance in cashClosing Balance in pass book as onDifference book as on 31.3.2017 31.3.2017
16 / 97 AUDIT REPORT 07-06-2018
4 SBI,V.Nagar IAP 6128197 7583525 (-)1455328
32244202468
Reconciliation
Closing Balance in cash book as on 31.3.2017 7583525 i Deduct excess balance in cash book as per last AR (-)1257027 ii Deposit amount of on 29.4.16 ,not accounted for receipt side of cash book (+) 74238 iii Withdrawl amount of Rs.275044/- by Sadananda Behera on ,not booked as expr. In cash book (-)275044 iv Add less amount of interest credited into cash book vide vr No.R/2/31.3.17 (+) 5
V Add deposit amount refunded amount through NEFT on 12.5.16 Vide vr no.P/3/11.5.16,not accounted for in receipt side of cash book(+) 2500 although fresh NEFT has made vide vr no.P/11/25.5.16
Closing Balance in pass book as on 31.3.2017 6128197
Sl No Name of the bank & account no Related cash book Closing Balance in cashClosing Balance in pass book Difference book as on 31.3.2017 as on 31.3.2017
5 SBI,V.Nagar,3385960022 BPGY 701512 697412 4100
Reconciliation
Closing Balance in cash book as on 31.3.2017 701512
17 / 97 AUDIT REPORT 07-06-2018
i Add less interest accounted for in cash book during 2016-17(33982-33082) (+)900 ii Deduct amount transferred to Minati Sahoo in pass book on 8.2.17 but not accounted for in cash book (-)5000
Closing Balance in pass book as on 31.3.2017 6974
Sl No Name of the bank & account no Related cash book Closing Balance in cashClosing Balance in pass book as onDifference book as on 31.3.2017 31.3.2017
6
32323833994 BPL Cenus 282362 281262 1100
Reconciliation
Closing Balance in cash book as on 31.3.2017 282362 i Add previous A.R. difference (+)13900 ii Deduct amount received on 6.2.16 in pass book but credited into cash book on 30.4.16 (-)15000 Closing Balance in pass book as on 31.3.2017 281262
7 SBI,Panikoili,30976581480 TFC,OWN SOURCE 29180258 9659537 19520721
Reconciliation
Closing Balance in cash book as on 31.3.2017 29180258 i Difference rolling from last A.R (-)16806447
ii Add deposit shown on 26.4.16 in pass book but not accounted for in cash book (+)6974702 iii Deduct Payment vide vr no.P/11/19.8.16 made from this a/c but accounted for in cash book from(-)16000 OGB,Korei,402134003000243 mistakely iv Deduct amount encashed in pass book on13.6.16 but not accounted for in cash book from a/c no. 31957281539 mistakely (-)5000 v Deduct False receipt vide vr no.R/2/13.6.16 (-)9667976
Closing Balance in pass book as on 31.3.2017 9659537
18 / 97 AUDIT REPORT 07-06-2018
Sl No Name of the bank & account no Related cash book Closing Balance in cashClosing Balance in pass book Difference book as on 31.3.2017 as on 31.3.2017
8 SBI,Panikoili, 32809412613 SPF 2229864 2709498 479634
Reconciliation
Closing Balance in cash book as on 31.3.2017 2229864 i Difference rolling from last A.R (+)474680 ii Deduct amount encashed in pass book on 25.6.16 but not accounted for in cash book (-)117635 iii Add payment vide vr no. P/3/ 31.3.17 encashed from pass book on 12.4.17 (+)122589
Closing Balance in pass book as on 31.3.2017 2709498
Sl No Name of the bank & account no Related cash book Closing Balance in cashClosing Balance in pass book Difference book as on 31.3.2017 as on 31.3.2017
9 SBI,Panikoili, 32809413479 SDPF 5907064 2945368 2961696
Reconciliation
19 / 97 AUDIT REPORT 07-06-2018
Closing Balance in cash book as on 31.3.2017 5907064 i Deduct erroneous receipt in cash book Vide vr No. a R/4 on 18.11.16 250000 b R/5 on 21.11.16 400000 c R/6 on 15.12.16 100000 d R/7 on 15.12.16 500000 e R/8 on 9.1.17 500000 f R/9 on 9.1.17 500000 g R/12 on 9.3.17 500000 h R/2 on 28.10.16 100000 i R/3/28.10.16 500000
Sub-total (-)3350000 ii Add: Interest received in pass book on 25.6.2015 but not taken to receipt side of cash book (+)55627
iii Deduct:Amount debited from pass book on 12.8.2015 against which no expenditure was booked in cash book (-)182
iv Deduct: Amount debited from pass book on 17.3.2016 against which no expenditure was booked in cash book (-)25150
v Add int. accrued in pass book but not accounted for in cash book on a 25.12.16 (+)10707 b 28.3.17 (+)35367
Sub-total (+)46074 vii Deduct excess interest taken into cash book Vide vr no.R/10/31.3.17(65421-65381) (-)40 viii Deduct amount accounted for in cash book but not debited from pass book vide vr no./no a P/6/4.5.16 194340 b P/14/18.8.16 117635
Sub-total (+)311975
Closing Balance in pass book as on 31.3.2017 2945368
10 SBI,Panikoili FDR 4384231 3672031 712200
32144544531
20 / 97 AUDIT REPORT 07-06-2018
Reconciliation
Closing Balance in cash book as on 31.3.2017 4400698 a Deduct less balance in pass book (-)734612 b Deduct amount issued vide Lt no.184 before on 1.4.16 encashed on 2.4.16 (-) 2410 c Add amount deposited in pass book but not accounted for in cash book on 21.4.16 (+) 8355
Closing Balance in pass book as on 31.3.2017 3672031
Sl No Name of the bank & account no Related cash book Closing Balance in cashClosing Balance in pass book Difference book as on 31.3.2017 as on 31.3.2017
11 32144300071 OWN 122988 406466 283478
Reconciliation
Closing Balance in cash book as on 31.3.2017 122988 i Diff. as per last A.R. 283478
Closing Balance in pass book as on 31.3.2017 406466
Sl No Name of the bank & account no Related cash book Closing Balance in cashClosing Balance in pass Difference book as on 31.3.2017 book as on 31.3.2017
21 / 97 AUDIT REPORT 07-06-2018
12
32664851245 LAC 147336 150310 2974
Reconciliation
Closing Balance in cash book as on 31.3.2017 147336
Add int. accrued in pass book but not accounted for in cash book on 25.6.15 2974
Closing Balance in pass book as on 31.3.2017 150310
Sl No Name of the bank & account no Related cash book Closing Balance in cashClosing Balance in pass book Difference book as on 31.3.2017 as on 31.3.2017
13 SBI,Panikoili,33515871844 Rep of Block Bldg 8590354 8152623 437731
Reconciliation
Closing Balance in cash book as on 31.3.2017 8590354 i Difference rolling from last A.R (-)285464
ii Add less C.B. in pass book shown in last AR in mistake (8085318-7925122) (+)160196 iii Deduct int. accrued in pass book during 2016-17 but accounted for in cash book twice(R/1 &R/2/31.3.17) (-)412463 iv Add deposit amount in pass book on 25.4.16 but not taken to receipt side of cash book(40000+40000+20000) (+)100000
Closing Balance in pass book as on 31.3.2017 8152623
Sl No Name of the bank & account no Related cash book Closing Balance in cashClosing Balance in pass Difference
22 / 97 AUDIT REPORT 07-06-2018
book as on 31.3.2017 book as on 31.3.2017 1 2 3 4 5 6 14 SBI,Panikoili C.C.Rd 8965483 2038666 -6926817
33505694740 Reconciliation Closing Balance in cash book as on 31.3.2017 8965483 i Add less in cash book as on 1.4.16 as per last AR (+)157366 ii Deduct Cheque issued during 2015-16 but encashed from pass book on 8.4.16 (-)105000
iv Add deposit of audit recovery amount by A.K.Tripathy,J.E in pass book but not taken to receipt side of cash book on 21.4.16 (+)5469
v Deduct excess amount encashed vide vr no.P/20/31.5.16 (142345-142345) (-)2000 vi Deduct amount debited from pass book on 26.4.16 towards diversion but not accounted for in cash book (-)6974702 vii Deduct amount encashed in pass book on but not accounted for in cash book on a 1.8.16 (-) 183372 b 8.8.16 (-) 292449 c 28.7.16 (-)4300 d 6.1.17 (-) 10000 Sub-total (-)590598.00 viii Add erroneous raising of bank O.B. on 1.8.16[11182055-11662176(2.7.16)] (+)480121 ix Add deposit of audit recovery amount by A.K.Tripathy,J.E in pass book but not taken to receipt side of cash book on 17.1.17 (+) 50 x Deduct RTGS no.405 vide vr no.P/51 during 2016-17 but not encashed from pass book during 2016-17 (+) 2000 Closing Balance in pass book as on 31.3.2017 2038666
Sl No Name of the bank & account no Related cash book Closing Balance in cashClosing Balance in pass book asDifference book as on 31.3.2017 on 31.3.2017
15 SBI,Panikoili 32564962210 SFC 1590487 62127 1528360
Reconciliation
Closing Balance in cash book as on 31.3.2017 1590487 i Difference rolling from last A.R (+)1595809
ii Add amount booked expenditure during 2015-16 but debited from pass book on 2.4.2016 ( +)22677
iii Add expenditure booked twice vide vr no.P/13/20.5.16 & P/14/30.5.16 against single drawl (+)28496 iv Add expenditure booked twice vide vr no.P/48/13.2.17 & P/45/4.2.17 against single drawl (+)339374 v Deduct false receipt taken into receipt side of cash book vide vr no. R/4/9.3.17 (-)500000
23 / 97 AUDIT REPORT 07-06-2018
VI Deduct false receipt taken into receipt side of cash book vide vr no. R/3/6.3.17 (-)10500000
VII Add deposited in shape of cash by cashier on 21.4.16 but not accounted for in cash book (+)19656
VIII Deduct:Amount debited from pass book against which no expenditure was booked in cash book on
a On 18.5.16[563751-(277087+92324)] (-)194340 b On 3.9.16 (-)92417
IX Add amount deposited in cash book but not accounted for in cash book on a 1.8.16 1764488 b 1.10.16 96000 c 1.10.16 386000 d 4.10.16(1325000+220000+250000) 1795000 e 19.10.16 30000 f 23.11.16 1764488 g 24.11.16 to 2.12.16(20000010) 2000000 h 17.12.16 386000 i 19.12.16 96000 j 10.1.17 300000 k 10.2.17 12600 l 17.2.17 111300
Sub-total (+)8741876
X Deduct amount taken into receipt side against which no receipt found in pass book vide vr no.R/1/31.3.17 (-)944138
XI Deduct less balance in pass book as on 31.3.17 (-)45353
Closing Balance in pass book as on 31.3.2017 62127
Sl No Name of the bank & account no Related cash book Closing Balance in cashClosing Balance in pass book Difference book as on 31.3.2017 as on 31.3.2017
16 SBI,Panikoili IAY 194174 204053 9879
24 / 97 AUDIT REPORT 07-06-2018
34478386599
Reconciliation
Closing Balance in cash book as on 31.3.2017 194174 i Add int. accrued in pass book during 2016-17 but not accounted for in cash book (+)9879
Closing Balance in pass book as on 31.3.2017 204053
Sl No Name of the bank & account no Related cash book Closing Balance in cashClosing Balance in pass book Difference book as on 31.3.2017 as on 31.3.2017
17 SBI,Panikoili 34078921699 BPGY 320893 14872.58 306020.42
Reconciliation
Closing Balance in cash book as on 31.3.2017 320893 i Add int. accrued in pass book but not accounted for in cash book on 25.12.16 (+)53603 ii Amount received in pass book but not taken to receipt side of cash book on
a 4.7.16 (+)5000 b 2.8.16 (+)10000 c 17.12.16 (+)45000
Sub-total (+)60000 iii Debited from pass book on 8.9.16 but accounted for in IAY cash book vide vr no.P/70/7.9.16 (a/c no.5594) (-)155000 iv Add amount debited from cash book but not drawn from pass book vide vr no a P/12/9.6.16 22500
25 / 97 AUDIT REPORT 07-06-2018
b P/45/3.2.17 5000
Sub-total (+)27500
V Expenditure booked in twice vide vr no.P/4/21.4.16(264000) & P/6/25.5.16(274000=264000+10000) (+)264000
Vi Difference rolling from last A.R (-)536623.42
Vii Deduct amount deposited in pass book on 29.3.16 but accounted for in cash book vide vr no.R/1/25.5.16 (-)9500 viii Deduct amount deposited in pass book on 29.3.16 but accounted for in cash book vide vr no.R/6/9.11.16 (-)10000
Closing Balance in pass book as on 31.3.2017 14872.58
Sl No Name of the bank & account no Related cash book Closing Balance in cashClosing Balance in pass book Difference book as on 31.3.2017 as on 31.3.2017
19 SBI,Panikoili,32809408606 Own resources 1485 10738 9253
Reconciliation
Closing Balance in cash book as on 31.3.2017 1485 i Add less balance in cash book as per pass book as on 31.3.36 (+)9146 ii Add interest amount credited into pass book but not accounted for in cash book on 25.3.17 (+)107.00
Closing Balance in pass book as on 31.3.2017 10738.00
Sl No Name of the bank & account no Related cash book Closing Balance in cashClosing Balance in pass book Difference book as on 31.3.2017 as on 31.3.2017
26 / 97 AUDIT REPORT 07-06-2018
20 SBI,Panikoili,32562695664 ELECTION 5583266 3554493 2028773
Reconciliation
Closing Balance in cash book as on 31.3.2017 5583266 i Difference rolling from last A.R (-)239935 ii Add reversal amount in pass book on 30.4.16 Vide vr no.P/1/25.4.16 not taken into receipt side although another expenditure(+)3900 booked vide vr no.P/2/7.7.16 iii Deduct amount encashed in pass book but not accounted for in cash book
On 31.3.17 (-)258451
On 31.3.17 (-)36067
Sub-total (-)294518 iv Deposit amount in pass book on a 26.5.16 6050 b 13.11.16 2000 c 21.1.17 28000 d 21.1.17 434000 e 25.1.17 2126580 f 29.3.17 1089000 g 29.3.17 156000 h 21.3.17 143300 i 31.3.17 8000
Sub-total 3992930 k Amount taken into receipt side of cash book vide vr no.R/2/31.3.17 (-)3491012
TOTAL (+)501918 v Deduct amount towards bank charges in pass book on 9.3.17 but not accounted for in cash book (-)138 vi Deduct False receipt vide vr no.R/1/21.5.16 (-)2000000
27 / 97 AUDIT REPORT 07-06-2018
Closing Balance in pass book as on 31.3.2017 3554493
21 SBI,Panikoili Banishree 117758 255350 (-)137592
32664849622 Reconciliation i Closing Balance in cash book as on 31.3.2017 117758 ii Add amt. deposited in pass book but not accounted for in cash book a 6.5.16 (+)125500 b Add amt. deposited in pass book on4.7.16 but not accounted for in cash book (+)2500 Add amt. deposited in pass book on 11.8.16 but not accounted for in cash book (+)2000 c d Add amt. deposited in pass book on 11.8.16 but not accounted for in cash book (+)2000 Sub-total 132000 iii Add less balance in cash book as per last A.R (+)10092 iv Deduct excess amt.of receipt vide vr no. (-)4500
R-2/31.3.17(105000-100500) Closing Balance in pass book as on 31.3.2017 255350
22 SBI,Panikoili MDM 17556 172911 155355
31742965873 Reconciliation Closing Balance in cash book as on 31.3.2017 17556 i Deduct excess balance in bank as per cash book as on 1.4.16 vide para no. 4 & 5 of last A.R (9184-6180) (-)3004 ii Add less balance in pass book as per last A.R (+)158359 Closing Balance in pass book as on 31.3.2017 172911
Sl No Name of the bank & account no Related cash book Closing Balance in cashClosing Balance in pass book Difference book as on 31.3.2017 as on 31.3.2017
23 SBI,Panikoili,32677218794 NFBS 820 6241.50 (-)5421.50
Reconciliation
Closing Balance in cash book as on 31.3.2017 820 i Difference rolling from last A.R (+)5119.50
28 / 97 AUDIT REPORT 07-06-2018
ii Add int. accrued in pass book but not accounted for in cash book on
25.6.16 (+)119
30.9.16 (+)61
31.12.16 (+)61
31.3.17 (+)61
Sub-total 302
Closing Balance in pass book as on 31.3.2017 6241.50
Sl No Name of the bank & account no Related cash book Closing Balance in cashClosing Balance in pass book as onDifference book as on 31.3.2017 31.3.2017
24 SBI,Panikoili,31742969505 MGNREGS 1222921 42052 1180869
Reconciliation
Closing Balance in cash book as on 31.3.2017 1222921 i Excess in bank as per last AR (-)8878 ii Deduct erroneous receipt in cash book Vide vr No.
R/2/ 16.5.16 234324
R/3/ 30.6.16 50000
R/4/11.8.16 500000
R/5/15.12.16 20000
R/6/ 21.1.17 250000
29 / 97 AUDIT REPORT 07-06-2018
Sub-total (-)1054324 iii Deduct less expenditure booked in cash book vide vr no.9/9.12.16(138000-33000) (-)105000 iv Expr. Booked vide vr no.8/30.6.16,not debited from bank (+)31913 v Add amount credited in pass book but not accounted for in cash book
1.5.16 20014
4.5.16 82500
4.5.16 9488
6.5.16 106200
6.5.16 25000
6.8.16 200000
6.8.16 220000
6.8.16 66000
26.8.16 10000
21.9.16 5000
3.12.16 105000
3.12.16 33000
3.12.16 17936
6.1.17 210210
Sub-total (+)1110348 vi Deduct amount shown as receipt vide vr no.R/7/31.3.17 for the year 2016-17 (-)1154928
Closing Balance in pass book as on 31.3.2017 42052.00
Sl No Name of the bank & account no Related cash book Closing Balance in cashClosing Balance in pass book Difference book as on 31.3.2017 as on 31.3.2017
25 SBI,Panikoili, 31101034479 OWN 1018695 113801 904894
30 / 97 AUDIT REPORT 07-06-2018
Reconciliation
Closing Balance in cash book as on 31.3.2017 1018695 i Difference rolling from last A.R (-)941948 ii Add int. accrued in pass book but not accounted for in cash book on a 25.6.16 1543 b 25.9.16 915 c 25.12.16 997 d 25.3.17 1074
Sub-total 4529 iii Add amount deposited in pass book on---but not accounted for in cash book a 4/16 (+)2500 b 13.5.16 (+)2525 c 9.6.16 (+)2750 d 4.7.16 (+)2750 e 8.8.16 (+)2750 f 6.9.16 (+)2750 g 4.10.16 (+)2750 h 4.11.16 (+)2750 i 5.12.16 (+)2750 j 6.1.17 (+)2750 k 7.2.17 (+)2750 l 7.3.17 (+)2750
Sub-total (+)32525
Closing Balance in pass book as on 31.3.2017 113801
Sl No Name of the bank & account no Related cash book Closing Balance in cashClosing Balance in pass book Difference book as on 31.3.2017 as on 31.3.2017
31 / 97 AUDIT REPORT 07-06-2018
26 SBI,Panikoili 32709891588 OLM 325655 151411 174244
Reconciliation
Closing Balance in cash book as on 31.3.2017 325655 i Difference rolling from last A.R (+)37177 ii Deduct int. accrued in pass book during 25.3.17 but accounted for in cash book (+)2305 iii Deduct amount encashed in pass book on but not accounted for in cash book on a 11.5.16 (-)37886 b 3.2.17 (-)195140
Sub-total (-)232326 iv Add reversal amount in pass book on 11.8.16(10000+10000) not accounted in cash book (+)20000 v Deduct excess amount encashed from pass book vide vr no.P/1/20.4.16(1400-700) (-)700
Closing Balance in pass book as on 31.3.2017 151411
Sl No Name of the bank & account no Related cash book Closing Balance in cashClosing Balance in pass book Difference book as on 31.3.2017 as on 31.3.2017
28 Dena bank,125310033524 RGPSA 358235 878623 520388
Reconciliation
Closing Balance in cash book as on 31.3.2017 358235
32 / 97 AUDIT REPORT 07-06-2018
i Deduct less balance in pass book as per cash book as on 31.3.16 (-)242 ii Add SMS charges deducted from pass book but not accounted for in cash book on a 11.6.16 12 b 18.9.16 12 c 18.12.16 12 d 12.3.17 12
Sub-total (-)48.00 iii Deduct excess amount taken as receipt vide vr no.R/1/9.11.16 (1200000-1209000) (-)9000 iv Add amount of Rs.529678.00 vide RTGS No.759/30.3.17 deducted from pass book 6.4.17 (+)529678
Closing Balance in pass book as on 31.3.2017 878623
Sl No Name of the bank & account no Related cash book Closing Balance in cashClosing Balance in pass Difference book as on 31.3.2017 book as on 31.3.2017
29 Dena Bank,Jajpur Road,125310032920SC/ST DEV,PMS 898659 2018916.30 1120257.30
Reconciliation
Closing Balance in cash book as on 31.3.2017 898659 i Difference rolling from last A.R (-)532012.70 ii Add:Amount shown deposit in PMS cash book on 30.11.2015 but actually deposited on 29.4.16 (+)2100
iii SMS charges deducted from pass book but not accounted for in cash book on a 11.6.16 12
33 / 97 AUDIT REPORT 07-06-2018
b 18.9.16 12 c 18.12.16 12
D 12.3.17 12
Sub-total (-)48 iv Add amount deposited in this a/c but shown as deposited in a/c no.11308947418 vide vr no. a R/1/31.3.17(GRANT) 1600000 b R/2/31.3.17(INTEREST) 50218
Sub-total (+)1650218
Closing Balance in pass book as on 31.3.2017 2018916.30
30 Dena Bank, Jajpur Road NFBS 1041965 801886 (-)240079
125310034322 Reconciliation i Closing Balance in cash book as on 31.3.2017 1041965 ii Add excess balance reconciled as per last A.R (+)919921 iii Deduct erroneous receipt in cash book Vide vr No. a R/1 on 25.4.16 (-)140000 b R/2 on30.5.16 (-)120000 c R/3 on 29.6.16 (-)100000 d R/4 on 29.6.16 (-)150000 e R/5 on 30.6.16 (-)50000 f R/6 on 23.8.16 (-)50000 g R/7 on 15.9.16 (-)80000 h R/8 on 26.9.16 (-)80000 i R/9 on 25.10.16 (-)140000 j R/10 on 21.11.16 (-)200000 k R/11 on 30.1.17 (-)20000 l R/14 on 7.3.17 (-)130000 Sub-total (-)1260000 iv Add amt. deposited in pass book on 4.11.16 but not accounted for in cash book (+)100000 Closing Balance in pass book as on 31.3.2017 801886
Sl No Name of the bank & account no Related cash book Closing Balance in cashClosing Balance in pass book Difference book as on 31.3.2017 as on 31.3.2017
31 Dena Bank,12531003388 TSC 6266 16389 (-)10123
34 / 97 AUDIT REPORT 07-06-2018
Reconciliation
Closing Balance in cash book as on 31.3.2017 6266 i Add as per last AR less balance in cash book (+)9520 ii Deduct int. accrued in pass book but not accounted for in cash book on a 5.6.16 159 b 4.9.16 160 c 24.12.16 160 d 3.3.17 160
Sub-total 639 iii SMS charges deducted from pass book but not accounted for in cash book on a 11.6.16 12 b 18.9.16 12 c 18.12.16 12
Sub-total 36
Closing Balance in pass book as on 31.3.2017 16389
Sl No Name of the bank & account no Related cash book Closing Balance in cashClosing Balance in pass book Difference book as on 31.3.2017 as on 31.3.2017
33 Dena Bank,125310031434 Not reflected 0 102242 102242
Reconciliation
Closing Balance in cash book as on 31.3.2017 0 i Add as per last AR less balance in cash book (+)98309
35 / 97 AUDIT REPORT 07-06-2018
ii Deduct int. accrued in pass book but not accounted for in cash book on a 5.6.16 988 b 4.9.16 998 c 24.12.16 997 d 3.3.17 998
Sub-total 3981 iii SMS charges deducted from pass book but not accounted for in cash book on a 11.6.16 12 b 18.9.16 12 c 18.12.16 12
D 12.3.17 12
Sub-total 48
Closing Balance in pass book as on 31.3.2017 102242
Sl No Name of the bank & account no Related cash book Closing Balance in cashClosing Balance in pass book Difference book as on 31.3.2017 as on 31.3.2017
34 BOB,51150110005521 AWC 865184 6801822.19 (-)5936638.19
Reconciliation
Closing Balance in cash book as on 31.3.2017 865184 i Add less in cash book as per pass book (+)5537417.12 ii Add int. accrued in pass book but not accounted for in cash book on a 2.5.16 112504 b 1.8.16 101800 c 23.11.16 87822
36 / 97 AUDIT REPORT 07-06-2018
d 4.2.17 76560
Sub-total (+)378686.00 iii Add SMS charges deducted from pass book but not accounted for in cash book on
15.4.16 17.18
16.7.16 17.25
17.10.16 17.25
6.2.17 17.25
Sub-total (-)68.93 iv Expr. Booked vide vr no.P/53/31.3.17 not debited from bank on 5.4.17(RTGS-761) (+)162880.00 v Expr. Booked vide vr no.P/40/24.9.16 not debited from this bank a/c (RTGS-761) debited from,(+)3400 OGB,Korei,402134003000243 on 26.9.16
Vi Expr. Booked vide vr no.P/22/9.6.16 not debited from bank(RTGS-381) (+)89974
Sub-total 256254 vii Deduct amount encashed in pass book on 4.3.17 but not accounted for in cash book (-)235650
Closing Balance in pass book as on 31.3.2017 6801822.19
Sl No Name of the bank & account no Related cash book Closing Balance in cashClosing Balance in pass book Difference book as on 31.3.2017 as on 31.3.2017
35 BOB,4741 MPLAD 5094098 6630376.77 1536278.77
Reconciliation
Closing Balance in cash book as on 31.3.2017 5094098 i Add less balance in cash book as per last AR (+)1536330.45 ii Add SMS charges deducted from pass book but not accounted for in cash book on a 17.10.16 (-)17.25 b 6.2.17 (-)17.25
37 / 97 AUDIT REPORT 07-06-2018
c 11.4.16 (-)17.18
Sub-total (-)51.68
Closing Balance in pass book as on 31.3.2017 6630376.77
Sl No Name of the bank & account no Related cash book Closing Balance in cashClosing Balance inDifference book as on 31.3.2017 pass book as on 31.3.2017
36 Bank Of India,JajpurMLALAD 14702709 9743335.25 4959373.75 511510110000494
Reconciliation
Closing Balance in cash book as on 31.3.2017 14702709 i Difference rolling from last A.R (+)292260.60
ii Deduct erroneous receipt in cash book Vide vr No. a R/1 on 8.4.16 100000 b R/4 on 27.10.16 250000 c R/ 5 on 28.10.16 50000 d R/6 on 28.10.16 300000 e R/7 on 18.11.16 154000 f R/8 on 2.12.16 500000 g R/9 on 30.12.16 500000 h R/10 on 9.1.17 500000 i R/11 on 25.1.17 1000000 j R/12 on 9.2.17 500000 k R/16 on 16.2.17 500000
38 / 97 AUDIT REPORT 07-06-2018
l R/17 on 7.3.17 50000 m R/18 on 7.3.17 500000
Sub-total (-)4904000 iii Deduct bank charges deducted from pass book on 9.12.16 but not accounted for in cash book (-)10.35 iv Receipt shown in cash book vide vr no. a R/14/31.3.17 5300000 b R/15/31.3.17 9250000 c R/2/1.5.16 508338
Sub-total 15058338 d Actual receipt in bank during 2016-17(500000+200000+ 14550000
200000+8350000+1400000+3350000+550000) TOTAL - excess receipt (-)508338 v Deduct excess amount of interest credited into cash book a Actualamount of interest accrued in pass book on
31.5.16 8338
1.8.16 5724
2.11.16 9629
2.2.17 96758
Sub-total (+)120449 b Amount of interest credited into cash book vide vr no.R/13/31.3.17 (-)199111
TOTAL (-)78662
VI Add expenditure booked in cash book but encashed on 6.4.17 vide vr no. a P/60/31.3.17 94592 b P/61/31.3.17 96024 c P/62/31.3.17 47040
Sub-total (+)237656 vii Add excess amount deducted from cash book vide vr no.P/50/16.2.17(92917-91197 from pass book on(+)1720 16.2.17) Closing Balance in pass book as on 31.3.2017 9743335.25
Sl No Name of the bank & account no Related cash book Closing Balance in cashClosing Balance in pass book Difference book as on 31.3.2017 as on 31.3.2017
39 / 97 AUDIT REPORT 07-06-2018
38 OGB,Korei,402134003003151 SGSY,MDM 252508 310559.01 58059
Reconciliation
Closing Balance in cash book as on 31.3.2017 252508 i Difference rolling from last A.R (-)11838.99
ii Add int. accrued in pass book but not accounted for in cash book on
1.8.16 (+)44450
2.2.17 (+)25488
Sub-total 69938 iii Bank charges deducted from pass book but not accounted for in cash book on
15.3.17 (-)30
31.3.17 (-)18
Sub-total (-)48
Closing Balance in pass book as on 31.3.2017 310559.01
Sl No Name of the bank & account no Related cash book Closing Balance in cashClosing Balance in pass book Difference book as on 31.3.2017 as on 31.3.2017
39 OGB,Korei,402134003000243 Own resorce 4174395 4412081 (-)237686
40 / 97 AUDIT REPORT 07-06-2018
Reconciliation
Closing Balance in cash book as on 31.3.2017 4174395 i Add int. accrued in pass book but not accounted for in cash book on a 1.8.16 (+)83215 b 2.2.17 (+)87309
Sub-total (+)170524 ii Add amount deposited in pass book on 26.5.16,not accounted for in cash book (+)132000 iii Add less amount deposit shown in cash book vide vr no.R/1/12.5.16=Rs.132000/- (Deposit in bank on 30.4.16=132300 (+)300 iv Deduct amount encashed in pass book on 26.9.16 but not accounted for in AWC cash book on 24.9.16 (-)3400 v Add Payment vide vr no.P/11/19.8.16 made vide a/c no.30976581480 but aacounted for from this a/c mistakely (+)16000 vi Difference rolling from last A.R (-)77738
Closing Balance in pass book as on 31.3.2017 4412081
Sl N Name of the bank & account no Related cash book Closing Balance in cashClosing Balance in pass book Difference book as on 31.3.2017 as on 31.3.2017
40 Axis Bank,Jajpur Road BPGY 3927421. 1.00 3927420
Reconciliation
Closing Balance in cash book as on 31.3.2017 3927421 i Difference rolling from last A.R (-)3927420
Closing Balance in pass book as on 31.3.2017(31.3.15) 1.00
Sl No Name of the bank & account no Related cash book Closing Balance in cashClosing Balance in pass book Difference
41 / 97 AUDIT REPORT 07-06-2018
book as on 31.3.2017 as on 31.3.2017
41 Axis Bank,JajpurMPLAD 1189400 7688 1181712 Road,91912010067738725
Reconciliation
Closing Balance in cash book as on 31.3.2017 1189400 i Deduct as per last AR less balance in pass book (-)1182012 ii Add int. accrued in pass book but not accounted for in cash book on
25.6.16 (+)70
30.9.16 (+)79
31.12.16 (+)76
31.3.17 (+)75
Sub-total 300
Closing Balance in pass book as on 31.3.2017 7688
Sl No Name of the bank & account no Related cash book Closing Balance in cashClosing Balance in pass book Difference book as on 31.3.2017 as on 31.3.2017
43 SBI,Jajpur Road 11011849326 PMS,SS & O.C,Own2752532-562091=2190441 5602354.50 3411913.50 resources,Hon.
Reconciliation
42 / 97 AUDIT REPORT 07-06-2018
Closing Balance in cash book as on 31.3.2017 2190441 i Difference rolling from last A.R (+)3788886.00
ii Deduct false receipt vide vr no.R/1/5.10.16 (-)150000 iii Add a/c keeping charges deducted from pass book on 12.3.17 but not accounted for in cash book (-)632.50 iv Deduct amount shown in O.B. as on 1.4.16 in this a/c but accounted for in ICICI Bank 059205003179 as on 31.3.16 (-)333566 v Add less receipt in cash book vide vr no.R/16/31.3.17 & Bill no.131=2000 -131=1869 (+)1869 vi Deduct excess receipt in cash book vide vrno. a R/7/31.3.17(Bill no.148=20000-2000) (-)18000 b R/10/31.3.17(Bill no.137=20000-2000) (-)18000
Sub-total (-)36000 vii Add amount credited into pass book but not accounted for in cash book on
2.4.16 (+)42240
7.10.16 (+)3000
21.10.16 (+)100000
Sub-total (+)145240 viii Amount deducted from pass book on 9.8.16 but not accounted for in cash book (-)3883
Closing Balance in pass book as on 31.3.2017 5602354.50
Sl No Name of the bank & account no Related cash book Closing Balance in cashClosing Balance in pass book Difference book as on 31.3.2017 as on 31.3.2017
44 BOI,Jajpur Rd A/C NO.OWN 10338362 235256 10103106 511510110005783
Reconciliation
43 / 97 AUDIT REPORT 07-06-2018
Closing Balance in pass book as on 31.3.2017 235256 i Difference as per last A.R. (+)10133205 ii Deduct int. accrued in pass book but not accounted for in cash book on a 22.5.16 23124 b 21.8.16 2302 c 22.11.16 2325 d 2.2.17 2348
Sub-total (-)30099
Closing Balance in cash book as on 31.3.2017 10338362
45 O.G.B.Korei,a/c no.2390 NRLM 67440 38144 29296
Reconciliation
Closing Balance in cash book as on 31.3.2017 67440 i Add int. accrued in pass book but not accounted for in cash book on a 1.8.16 (+)801 b 3.2.17 (+)754 ii Difference rolling from last A.R (-)30851
Closing Balance in pass book as on 31.3.2017 38144
Sl No Name of the bank & account no Related cash book Closing Balance in cashClosing Balance in pass book Difference book as on 31.3.2017 as on 31.3.2017
46 SBI, Panikoili , 32562693600 AWC 447376 2306808(25.12.16) 1859432
44 / 97 AUDIT REPORT 07-06-2018
Reconciliation
Closing Balance in cash book as on 31.3.2017 447376 i Difference rolling from last A.R (+)2150000 ii Deduct excess amount of interest credited into cash book
1 Actual amount of interest accrued in pass book on a 25.12.16 22778 b 25.9.16 22798 c 25.6.16 44457
Sub-total (+)90033
2 Amount of interest credited into cash book vide vr no.1/31.3.17 (-)380601
TOTAL (-)200535
Closing Balance in pass book as on 31.3.2017(25.12.16) 2306808
Sl No Name of the bank & account no Related cash book Closing Balance in cashClosing Balance in pass book Difference book as on 31.3.2017 as on 31.3.2017
47 O.G.B.Korei,a/c RTI 31625 25375 6250 no.40210100003880/8449
Reconciliation
Closing Balance in cash book as on 31.3.2017 31625 i Add int. accrued in pass book but not accounted for in cash book on a 1.8.16 (+)428
45 / 97 AUDIT REPORT 07-06-2018
b 3.2.17 (+)440 ii Difference rolling from last A.R (-)7118
Closing Balance in pass book as on 31.3.2017 25375
Sl No Name of the bank & account no Related cash book Closing Balance in cashClosing Balance in pass book as onDifference book as on 31.3.2017 31.3.2017
48 CBI MGN 135000 26392.50 108607.50
3524509806
Reconciliation
Closing Balance in pass book as on 31.3.2017 26392.50 i Add SMS charges deducted from pass book but not accounted for in cash book on a 26.4.16 0.10 b 29.11.16 0.30 c 23.1.17 0.10
Sub-total (+)0.50 ii Add deducted to beneficiary, but not accounted for in cash book a a/c No.03290686334 on 13.6.16 (+)22500 b a/c No.03290686334 on 13.6.16 (+)30000
C Vide BDO LT. No. 467 (+)60000
Sub-total (+)112500 iii Deducted int. amount accrued in pass book but not accounted in cash book on
31.5.16 1287
31.8.16 1423
30.11.16 925
28.2.17 258
46 / 97 AUDIT REPORT 07-06-2018
Sub-total (-)3893
Closing Balance in cash book as on 31.3.2017 Rs.135000
Sl No Name of the bank & account no Related cash book Closing Balance in cashClosing Balance in pass book Difference book as on 31.3.2017 as on 31.3.2017
49 OGB,Korei,402134003002608 Not relected 0 10523030 10523020
Reconciliation
Closing Balance in cash book as on 31.3.2017 0 i Add amount received in pass book on 20.2.2016 from BOI,Jajpur Road,511510110005783 but not taken to receipt side of(+)10134000 cash book
ii Add int. accrued in pass book but not accounted for in cash book on
1.8.16 (+)181024
2.2.17 (+)207996
Sub-total 389020
Closing Balance in pass book as on 31.3.2017 10523020
50 ICICI Bank, Jajpur Road NOAP 689142 56528950 (-)55839808
059201000989
Reconciliation
Closing Balance in cash book as on 31.3.2017 689142 a Deduct erroneous receipt in cash book Vide vr No.
47 / 97 AUDIT REPORT 07-06-2018
i R-4/ 9.11.16 (-)4240000 ii R-5/ 8.12.16 (-)4300000 iii R-6/ 13.12.16 (-)4508300 iv R-7/ 6.2.17 (-)4047900 v R-8/ 7.3.17 (-)4000000
Sub-total (-)21096200 b Deduct false deposit shown in pass book vide Vr no. C-11/1.2.17 (-)235400
Sub-total (-)235400
c Add int. accrued in pass book but not accounted for in cash book on
i 29.6.16 (+)459592 ii 29.9.16 (+)430936 iii 29.12.16 (+)460985 iv 30.3.17 (+)523181
Sub-total (+)1874694 d Add grant received in pass book but not accounted for in cash book on
i 5.8.16 (+)12332700 ii 23.8.16 (+)2114200 iii 3.9.16 (+)421800 iv 7.10.16 (+)164800 v 21.10.16 (+)10789400 vi 21.11.16 (+)35000 vii 21.12.16 (+)13059300 viii 5.1.17 (+)100000 ix 27.2.17 (+)13076500
48 / 97 AUDIT REPORT 07-06-2018
Sub-total (+)52093700 e Add less O.B in cash book as per last A.R (52939618-29736604 =23203014) (+)23203014
Sub-total (+)23203014
f Grand Total(a+b+c+d+e) (+)55839808
Closing Balance in pass book as on 31.3.2017 56528950
Sl No Name of the bank & account no Related cash book Closing Balance in cashClosing Balance in pass book Difference book as on 31.3.2017 as on 31.3.2017
51 HDFC 501001195228871-A/C OPEN 10500000 10500000 DATE-10.2.17 0
Reconciliation
Closing Balance in cash book as on 31.3.2017 0 i Add deposit amount on 8.3.17 by diversion from 3rd S.F.C cash book vide vr no.P/6.3.17 deducted from concerned pass10500000 book a/c no. SBI,Panikoili 32564962210on 8.3.17 but not accounted for in 4th S.F.C. cash book
Closing Balance in pass book as on 31.3.2017 10500000
A bird's- eye view of the above reconciliation :
1.The closing balances at the end of the year 31.03.2015 are not correctly transferred to the opening balances as on 01.04.16 for some cash books .
2.Some cash deposits are shown, which were actually not executed i.e., the amounts were not actually deposited on or after that date till 31.03.17. The same needs urgent attention as well as action.
3.The deposits in the pass books are taken to the cash books in haphazard manner .In some cases the deposits in pass books are not taken at all etc. In some cases, a deposit in one scheme bank a/c has been taken to other scheme cash book.
49 / 97 AUDIT REPORT 07-06-2018
4.In many cases, it was seen that, cash book has been posted differently w.r.t. that made through passbooks. Somewhere excess expenditures were posted/ less posted, excess receipts were taken or less taken, wrong receipts were taken on reverse credits, which were not actual etc.
5.It was also noticed that in order to tally the cash book bank position with that of pass book as per PRIASoft requirements, amounts have been posted as receipts/ expenditures irrespective of citing actual reason thereof.
6.Some interests credited are not taken to any of the cash books violating instructions contained in letter no. 17241/PR, dtd.21.10.2014 that “Accrued interests on SB A/Cs should be accounted for in the concerned scheme cash book immediately as the interest money forms a part of scheme fund.
7.Other than the above common irregularities, some other types of irregularities are also there as described in the reconciliation report. The major irregularities, the reconciliation of which needs much attention are narrated hereunder. The Local Authority is requested to make a special drive for reconciliation of all types of irregular/ escaped/wrong entries and recover the excess payments whenever necessary.
Recommendation:-The B.D.O. is recommended to take effective steps for reconciliation of above discrepancy to avoid possibility of missing credit by banks as well as misappropriation of funds by other means and compliance reported to audit. Till then Rs. 19965834.61 is held under objection.
MAINTENANCE OF FLEXI ACCOUNT IN BANKS W.R.T. SCHEME FUNDS
As per letter no. 354251F, dtd.l2.10.2012, all Scheme Implementing agencies were instructed, which are authorised to keep the central share and state share or only 5 centralshare of the centrally sponsored plan schemes in bank accounts, to keep them in flexi '"'accounts so that higher interest accruals from the scheme funds can be ploughed back to expand the coverage of the scheme without affecting fund flow for the scheme. But in this P.S., it is seen that IAY, 13th F.C.A., NRLM, IGNOAP, etc. centrally sponsored schemes are implemented and huge funds relating to such schemes are parked in simple savings bank accounts instead of keeping them in Flexi accounts bearing huge loss of interests. The Local Authority is advised on this score to be vigilant early and take effective steps to transfer funds from savings mode to flexi mode and compliance reported.
Non-adherence to Govt. instruction to maintain one -scheme-one - account.
Two or more than two schemes in a single A/CS creates problem in finding out the actual positon of the scheme.
In Lt. No. 13000/ P R / Dt. 25.07.2012, instruction has been imparted to maintain one- scheme- one - account. Due to maintenance of multiple accounts for one scheme goes against the rules and possesses difficulties in smooth reconciliation. From the bank statement, it can be ascertained that 51 nos of Bank Pass Books are in operational mode.
Under what circumstances more than one account has been operated for one scheme need be justified to audit. This operation need hereby be stopped and accumulated funds in extra accounts are transferred to main account in operation under intimation to audit.
Bank pass books produced kept outside of the domain of cash book as on 31.3.2017
On checking of the Bank Pass Books produced by the local authority with reference to the Trial Balance shown in the Closing balance of different Bank Accounts as on 31.3.2017 it is noticed that the following Bank accounts are not reflected in the Closing balance of Cash Book maintained the Block which is highly irregular.
Sl no Name of the Bank & Account No Pass Book balance as onPass Book balance as on 31.3.2016 31.3.2017 1 SBI,Jajpur road,31943406420 1964 2 Dena Bank, Jajpur road,125310031434 102242 3 Bank Of India,Ragadi,510410100003349 Not produced 31530.00 4 OGB, Korei,402134003002608 10523020 TOTAL 10658756 Futher steps need be taken to produce Bank Of India,Ragadi,510410100003349 pass book & compliance reported.Till then Rs.10658756/- is kept under objection .
Non-production of bank reconcillation statement
The bank reconcilliation statement of following pass books have not made availble to audit for verification .
Sl no Name of the bank Account No Differnce
1 2 3 4 18 S.B.I,Panikoili 31784215594 3183002 27 S.B.I,Panikoili 33859613744 8347500 32 Dena Bank,Jajpur 125310032751 9467364
50 / 97 AUDIT REPORT 07-06-2018
Road
Total 20997866 Till the production of same before audit Rs. 20997866/- as detailed above is kept under objection.
51 / 97 AUDIT REPORT 07-06-2018
PARA: 6 STOCK POSITION
Korei P.S. - 2016-2017
Slno Material/ Item Opening Receipt Issued Closing As per stock Remarks Balance Balance As per register Audit 1 o 0 0 0 0.00 0
Comments Sl no Material/ Item O.B. Receipt Total Issued C.B. As per As per stock register Audit
1 2 3 4 5 6 7 8
1M12X1.75 NUT 322 0 322 322 073(15-16)
2M12X40 BOLT HEX 292 0 292 292 0100(15-16)
3M10 X40 BOLT 317 0 317 0 317OLD SRP-72
4M10 X40 NUT 185 0 185 0 185OLD SRP-106
5Bearing 608 0 608 22 586 25
6Cylinder complete set- II 91 0 91 11 80 33
7Hexagonal coupling BSM 12X50 434 0 434 434 57
8M12X20 COUPLING 20 0 20 0 20OLD SRP-93
9Cylinder body with liner ,2 nos cop II 87 0 87 14 73 39
10Reducer Cap 38 0 38 0 38OLD SRP-118
11Plunger Yoak Body 47 100 147 70 77 47
12Follower II 116 0 116 40 76 51
13GM spacer for cylinde 144 0 144 72 72 59
14Rubber seat retainer 296 0 296 29 267 67
15Upper valve guide 195 0 195 62 133 63
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16Check valve guide II 88 0 88 54 34 55
17Check valve seat II 285 0 285 28 205 71
18M12 SPECIAL WASHER 342 0 342 342 0 94
19MS SPACER FOR HANDLE 194 0 194 0 194OLD SRP-138
20Chain with couping welded 303 0 303 0 303OLD SRP-94
21Front Cover 154 0 154 1 153 81
22Handle Assembly 69 0 69 4 65 89
23Head Assembly 27 16 43 21 2224(15-16)
24Water chamber assembly 94 0 94 0 94 97
25Axil SS 839 0 839 6 83323(15-16)
26PLUNGER ROD II 54 0 54 0 54OLD SRP-139
2732mm dia GI pipe 48 0 48 48 077(15-16)
28NITRITE RUBBER BUCKET 131 0 131 131 072(15-16)
29SEALING RING FOR CYLINDER 731 0 731 231 500 49
30GM spacer for cylinder 100 0 100 28 72 59
The old stock register has not made available to audit for verification.Hence the balance position as on 31.3.17 kept in tact basing last audit report.
Objection has issued why the cost of said items will not be suggested for recovery due to non-handed over the stock as detailed below.
Item Sl no Name of the item Balance as per last A.R. Rate TOTAL 1 2 3 4 5 7 Hexagonal coupling BSM 434-287 13 1911 12X50 3 M10 X40 BOLT 317 6.63 2102 4 M10 X40 NUT 185 8 M12X20 COUPLING 20 10 Reducer Cap 38 82 3116 19 Chain with couping welded 194 20 Front Cover 303 114 34542 23 Head Assembly 22 1070 23540 26 PLUNGER ROD II 54 110 5940 71151/- The objection issued on this score has not returned by the local authority .Hence Rs.71151/- is suggested for recovery.
53 / 97 AUDIT REPORT 07-06-2018
Responsible Person for this paragraph
Slno Name Designation Adress Amount(In Rs:) 1 SRI SOMANATH J.E.RWSS KOREI P.S. 71151 PANIGRAHI
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PARA: 7 INVESTMENT
Korei P.S. - 2016-2017
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 01-04-2016 0.00 0.00 0.00 0.00 31-03-2017 0.00 31-03-2017 0.00 0.00 GRAND 0.00 0.00 0.00 0.00 0.00 0.00 0.00 TOTAL
DETAILS OF CB ON INVESTMENT & Comments : No investment made or encashed during the year under audit.
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PARA: 8 ADVANCE
Korei P.S. - 2016-2017
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 01-04-2016 P.S. A/C 24195846 221230.0 24417076.5 488000.0 31-03-201 23929076 31-03-201 326230.0 23602846 Para no.8.1 CASH .56 0 6 0 7 .56 7 0 .56 2 01-04-2016 GOVT 3493835. 225800.0 3719635.00 20000.00 31-03-201 3699635. 31-03-201 205800.0 3493835. Para no,8.8. A/C 00 0 7 00 7 0 00 CASH GRAND TOTAL 27689681 447030.0 28136711.5 508000.0 27628711 532030.0 27096681 .56 0 6 0 .56 0 .56
Comments : Para No.8.1. Reconciliation of difference between advance outstanding as per audit and advance outstanding as per cash book of P.S Account:
Closing balance as per cash book(31.3.17) 326230 i Add C.B. of p.s. a/c cash books as on 31.3.16 ,not reflected as O.B. as on 1.4.16 (+)23057333.00 ii Difference as narrated in last audit report (+)1138513.56 iii Deduct Adj. amount not reflected in IAY cash book during 2016-17 as per para no. (-)422000 iv Deduct false adv. Paid in IAY cash book during 2016-17 as per para no. (-)125000 v Deduct Adj. amount not reflected in GGY cash book during 2016-17 as per para no (-)46000 Closing balance as per audit (31.3.17) 23929076.56 Para No.8.2.
Year - wise break up of outstanding advance of P.S account Year Amount 1 2 Upto 2011-12 23647698.56 2012-13 22148.00 2013-14 0 2014-15 20000 2015-16 64000 2016-17 175230 TOTAL 23929076.56 Para No.8.3.
Details of Cash Book wise advance position of P.S Account as on 31.3.2017 Sl no Name of the cash book Amount 1 2 3 i C.C.Rd 13030 ii GGY 46000 iii IAY 125000 iv NRLM 6000 V Election 136200 TOTAL 326230 Para No.8.4.
Details of advance paid during 2016-17 as per P.S Account Sl no Name of the cash book Name of the person Voucher no/Date of advance paid Purpose Amount 1 2 3 4 5 6 A GGY S.K.Yusuf P/105/14.7.16 20000 S.K.Yusuf P/123/5.8.16 20000 S.K.Yusuf P/151/22.10.16 6000 SUB-TOTAL 46000 B C.C.Rd Rajesh Ranjan Das,J.C. P/9/26.4.16 2000 K.Dandapata,GPEO P/19/30.5.16 20000
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K.Dandapata,GPEO P/55/5.1.17 11030 SUB-TOTAL 33030 C NRLM K.Dandapata,GPEO P/2/28.4.16 6000 SUB-TOTAL 6000 D ELECTION Nabaghan Munda,P.E.O P/6/16.2.17 5000 Dinabandhu Ojha,P.E.O. P/7/16.2.17 4000 Sribas Rout,P.E.O P/6/16.2.17 2000 Abhimanyu Nayak,P.E.O P/5/16.2.17 4000 Udaynatha Nayak,P.E.O P/4/16.2.17 2000 K.Dandapata,GPEO P/8/9.3.17 80000 K.Dandapata,GPEO P/12/31.3.17 20000 A.K.Tripathy,J.E. P/11/31.3.17 19200 SUB-TOTAL 136200 GRAND TOTAL 221230
Para No.8.5
Details of advance adjusted during 2016-17 as per P.S Account
Name of the Name of the person Voucher no/Date of advance Voucher no/Date of advance Amount Purpose of cash book paid adjusted advance 1 2 3 4 5 6 7 A C.C.Rd S.K.Yusuf 44/19.8.15 P/4/12.4.16 10000 POL S.K.Yusuf 48/12.11.15 P/4/12.4.16 10000 POL SUB-TOTAL 20000 B GGY S.K.Yusuf P/151/22.10.16 P/160/26.9.16 6000 Light repair P/123/5.8.16 P/161/22.10.16 20000 POL P/151/22.10.16 P/163/9.12.16 20000 POL SUB-TOTAL 46000 C IAY Rushi Majhi.B,Biruhan P/2/74.16 18000 Akshya Ku. Jena -do- 20000 Muktara Beig P/4/21.4.16 12000 Nilamani Rout P/5/30.4.16 12000 Binod Pallai P/11/30.5.16 20000 Jemani Behera -do- 16000 S.K.Farid P/23/9.6.16 10000 Dula Mallik -do- 18000 Abhimanyu Nayak -do- 16000 Benudhar Nayak -do- 18000 Mataji Prusty -do- 18000 Sanatan Patra -do- 18000 Sakuntala Mallik P/32/26.7.16 18000 Biswanath Das do- 20000 Ananda Dalei do- 5000 Biswanath Sahu P/84/5.10.16 10000 Kanehi Mallik P/93/23.10.16 20000 Raina Mohanty P/118/17.11.16 20000 Rabindra Mallik P/121/25.11.16 12000 Saban Baig P/127/15.12.16 12000 Kamala Bal P/129/22.12.16 10000 Kartik Sahu -do- 18000 Janaki Mallik P/133/30.12.16 5000 Kasinath Dehuri P/65/3.9.16 10000 Chandramani Padhiari P/66/3.9.16 18000 Duti Sahu P/68/3.9.16 12000 Madan Mallik P/77/15.9.16 18000 Naran Patra P/97/25.10.16 18000 SUB-TOTAL 422000 GRAND TOTAL 488000
Para No.8.6.
Details of Outstanding advance paid during 2016-17 as per P.S Account
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Sl no Name of the cash book Name of the person Voucher no/Date of advance paid Purpose Amount 1 2 3 4 5 6 B C.C.Rd Rajesh Ranjan Das,J.C. P/9/26.4.16 2000 Postage K.Dandapata,GPEO P/19/30.5.16 20000 Plan plus K.Dandapata,GPEO P/55/5.1.17 11030 Women convention SUB-TOTAL 33030 C NRLM K.Dandapata,GPEO P/2/28.4.16 6000 SUB-TOTAL 6000 D ELECTION Nabaghan Munda,P.E.O P/6/16.2.17 5000 Dinabandhu Ojha,P.E.O. P/7/16.2.17 4000 Sribas Rout,P.E.O P/6/16.2.17 2000 Abhimanyu Nayak,P.E.O P/5/16.2.17 4000 Udaynatha Nayak,P.E.O P/4/16.2.17 2000 K.Dandapata,GPEO P/8/9.3.17 80000 K.Dandapata,GPEO P/12/31.3.17 20000 A.K.Tripathy,J.E. P/11/31.3.17 19200 SUB-TOTAL 136200 GRAND TOTAL 175230
Para No.8.7.
Details of Cash Book wise advance position of GOVT Account as on 31.3.2017 Sl no Name of the cash book Amount 1 2 3 i NOAP 185800 ii Staff salary 20000 TOTAL 205800
Para No.8.8.
Reconciliation of difference between advance outstanding as per audit and advance outstanding as per cash book of GOVT Account:
Closing balance as per cash book(31.3.17) 205800 i Add C.B. of Govt. a/c cash books as on 31.3.16 ,not reflected as O.B. as on 1.4.16 (+)3508535 ii Difference as narrated in last audit report (-)14700 Closing balance as per audit (31.3.17) 3699635 Para No.8.9.
Year - wise break up of outstanding advance of GOVT account Year Amount 1 2 Upto 2007-08 76942 2008-09 1808000 2009-10 222763 2010-11 1380930 2011-12 5200 2016-17 205800 TOTAL 3699635
Para No.8.10.
Details of advance paid during 2016-17 as per GOVT Account Sl no Name of the cash book Name of the person Voucher no/Date of advance paid Purpose Amount 1 2 3 4 5 6 A OAP Suresh ku. Sahoo,P.E.O. P/27/7.3.17 Pension dis. Of Bandalo 185800 G.P. for 3/17 SUB-TOTAL 185800 B Staff salary & Off. Cont. S.K.Yusuf P/1/12.4.16 20000 S.K.Yusuf P/2/1.6.16 20000 SUB-TOTAL 40000
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GRAND TOTAL 225800
Para No.8.11.
Details of advance adjusted during 2016-17 as per Govt. Account Name of the cash book Name of the person Voucher no/Date of Voucher no/Date of Purpose of advance advance paid advance adjusted 1 2 3 4 5 6 Staff salary & Off. Cont. S.K.Yusuf P/1/12.4.16 P/3/1.6.16 20000 TOTAL 20000 Para No.8.12.
Details of Outstanding advance paid during 2016-17 as per GOVT Account Sl no Name of the cash book Name of the person Voucher no/Date of advance paid Purpose Amount 1 2 3 4 5 6 A OAP Suresh ku. Sahoo,P.E.O. P/27/7.3.17 Pension dis. Of Bandalo 185800 G.P. for 3/17 SUB-TOTAL 185800 B Staff salary & Off. Cont. S.K.Yusuf P/2/1.6.16 20000 SUB-TOTAL 20000 GRAND TOTAL 205800 Para No.8.13. Advance outstanding for more than one year i.e. paid during the year 2015-16(P.S. A/C)
As revealed from the table given below, a total of Rs.64000.00 is outstanding as advance for more than one year, i.e. paid during 2015-16 but not adjusted till 31.03.2017, is treated as un-secured advance and loss of Govt. money as per G.O. No.2221/F/Dt.8.3.2002 and G.O.No-15179 /D L F A / 28.9.2013 . For such loss both the advance holder and the advance sanctioning authority are considered equally responsible
Details of Outstanding advance MORE THAN ONE YEAR paid during 2015-16 as per P.S. Account Sl no Name of the cash book Name of the person Voucher no/Date of advance paid Purpose Amount 1 2 3 4 5 6 A NRLM Sri Kumbhakarna Dandapat,GPEO 12/1.9.2015 Counselling programme 35000 B OWN SOURCE Sri Kumbhakarna Dandapat,GPEO 17/3.3.2016 P.R. Divas programme 12000 C ELECTION Sri Kumbhakarna Dandapat,GPEO 1/22.4.2015 By-election of Asangadia 16000 D GGY Sri Rabinarayan Rout, SC 67/13.8.2015 Purchase of stamp 1000 TOTAL 64000
Responsible Person for this paragraph
Slno Name Designation Adress Amount(In Rs:) 1 SRI ARTA BANDHU EX-B.D.O. NOW AT BANKI 32000 LENKA,B.D.O DAMAPADA P.S 2 RABI NARAYAN ROUT Cashier KOREI P.S 500 3 KUMBHAKARNA I.C G.P.E.O KOREI P.S. 31500 DANDAPAT
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PARA: 9 GRANTS
Korei P.S. - 2016-2017
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 01-04-2016 139027893.32 74830770.00 213858663.32 138088719.00 31-03-2017 75769944.32 GRAND 139027893.32 74830770.00 213858663.32 138088719.00 75769944.32 TOTAL
Comments : It would be seen from the above table that grants worth Rs.139027893.32 was outstanding for utilization as on 31.03.2016 out of the total grants of Rs.213858663.00 including previous balance. However, Rs.138088719.00 was only utilized during the year 2016-17 which was 64.57 % of the total grant. It exhibited that the local authority had not taken effective steps for full utilization of Govt. grants linked with people benefited schemes. Consequently, the aims and objectives tied with diff schematic grants could not be achieved. The social and economic aspect of the grants defeated. Therefore, the B.D.O. should take proper steps to utilize the grants in full obtaining fresh sanctions of the competent authority relating to the previous year grants whenever necessary and compliance reported.
9.1- Comment on diversion of Funds
Rule 171 (1)(b) of OGFR Vol-I provides that, grants should be sanctioned for specific purpose with clear objectives and conditions and in no cases there shall be any unauthorized diversion of funds. Again as per Rule10(1) of Orissa Panchayat Samiti Accounting Procedure Rules-2002, funds placed at the disposal of the Samiti by the Government by way of grants for schemes under any head shall be utilized for the approved scheme under that head. Funds should not be diverted from one scheme to another scheme without approval of Govt. Further Rule10(2) of P.S.A.P Rule states that direction shall not be given by only authority other than the administrative department for incurring expenditure from the fund for a purpose for which funds have not been constituted. Again ministry of Rural Development Govt. of India vide their Letter No.R-19012/2/93-IRD14) dt.27.04.94 and vide Letter No.1114/PR dt.07.02.05 of PR Dep’t., Govt. of Orissa issued strict instruction for avoiding diversion of fund over for a temporary period. Though, diversion of funds is strictly prohibited by the Govt. by issuing various instructions/guidelines from time to time, Block Development Officer of this PS has diverted funds from one scheme to another in violation of the guidelines.
The details are furnished below.
Head of A/C Amount 1 2 GGY 9229530 AWC 5645761 On issue of audit objection memo vide P.No.95 the local authority replied that it is noted for future guidance.
The reply of the local authority does not serve the purpose of objection.Till the regularisation of same Rs.14875291/- as detailed above kept under objection .
Recommendation :- In view of that, the authority is advised to avoid such unwarranted diversions in future as it unnecessarily complicates the accounting system giving an unreal balance position in respect of a scheme in the Cash Book .
Year wise break up of unspent grants
Year Amount of unspent grant 1 2 Up to 2014-15 17674794.32
2015-16 1058887.00 2016-17 57036263.00 TOTAL 75769944.32
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PARA: 10 UTILISATION CERTIFICATE
Korei P.S. - 2016-2017
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 01-04-2016 247727220.45 138088719.00 385815939.45 93664341.00 31-03-2017 292151598.45 GRAND 247727220.45 138088719.00 385815939.45 93664341.00 292151598.45 TOTAL
Comments :
Details of U.C Submitted during 2016-17 Scheme Letter No/Date For the year Amount 1 2 3 4 Scheme Letter No/Date For the year Amount 1 2 3 4 GGY 1787/8.6.16 2014-15 10350000 SFC 1833/22.6.16 2013-14 4000000 Roads & bridges 1833/22.6.16 2012-13 1910000 G.P/P.S road 1833/22.6.16 2011-12 125000 Roads & bridges 1833/22.6.16 2013-14 1910828 GGY 2186/17.8.16 2014-15 11385279 GGY 4289/24.12.16 2014-15 2922279 GGY 4289/24.12.16 2014-15 19538000 C.C.Rd 4289/24.12.16 2014-15 6974792 GGY 362/31.3.17 2016-17 34548163 TOTAL 93664341
Year wise break up of pending U.C Year Amount 2011-12 2004837 2012-13 96959300 2013-14 46803306.45 2014-15 41784712 2015-16 1058887 2016-17 103540556 TOTAL 292151598.45 One of the facets of prudent financial management and reporting by an implementing agency is to make effective utilisation of funds and prompt submission of Utilisation Certificates in support of such expenditure.
As per Rule 170 and 171 of OGFR Vol-I, grants received should be utilised within the same financial year in which it was received and As per Rule 173 of OGFR, Vol.-I, UCs should be submitted by 30th June of the subsequent year to the funding authority as well as Principal Accountant General (A&E) Odisha. Further, as per Rule 59 of PSAP Rule, in cases where conditions are attached to the utilisation of a grant specifying the particular object of expenditure or the time within which the money must be spent, it shall be the responsibility of the Panchayat Samiti to see that the money is well spent and the Block Development Officer shall secure and furnish the utilisation certificates in fulfillment of these conditions.
• As per para 5(1) of the O.M. No. 21241/F, dtd. 17.07.2014 of Finance Department (deemed to be a part of OGFR), submission of U.C. to the sanctioning authority is required in respect of those grant-in aid or grant sanctioned for specific purpose wherein the sanction order specifically stipulates submission of such utilisation certificate. In the absence of such specific stipulation for submission of UC, grant-in aid or grant sanctioned for general purpose no U.C. is necessary.
As per section IV of Appendix 10 OF OGFR , the following guidelines are prescribed
For Non -recurring Grant :
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(a) In the sanction order , the period within which and the object/purpose for which the grant is to be utilised is to be mentioned .
(b) If the grant is actually paid towards the end of the financial year , the time limit for 6 months or 1 year from the date of drawal or some other fixed time should be prescribed
(c) If the local body feels that the grant cannot be spent within such prescribed period for reasons to br assigned by them , the local body concerned should move the Govt to extend the period already fixed .
(d) if it is found in audit that there are unspent balance without any sanction of Govt for their retention , The Examiner of Local Accounts shall make a special report to Govt in the Administrative Department concerned at the conclusion of each audit .
For Non recurring Grants :
The local body should keep an account of the receipt and expenditure of recurring grants year by year for production to audit and the Examiner of Local Accounts should bring to the notice of the Govt the cases where the expenditure is less than the grant in order to enable the Govt to examine the position if necessary .
Scrutiny of the U.C files revealed that at the end of the year 2015-16 , U.Cs of Rs.292151598.45 was not submitted to DRDA/Govt .It is high time to remind the local authority that the pending U.C position is alarming .
In absence of which it could not be assessed whether the funds were actually utilised for the purpose for which they were granted and the intended objectives were achieved .
The present BDO is advised to launch special drive for submission of pending UCs to proper quarters at the earliest as its- affects the ways and means position of the state Govt.
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PARA: 11 MISAPPROPRIATION & DEFALCATION
11.1 - Refund amount after disbursement of pension -O.S.P.No.10,11
On scrutiny of expenditure side of OAP/ODP/NOAP cash book it is noticed that the amount paid to P.E.Os for disbursement of pension for 12/2016 has been booked as final expenditure in cash book . The refunded amount after disbursement has also not accounted for in cash book although received by cashier as revealed from the pay acq. roll of beneficiaries. The details of same have been calculated below.
Name of the G.P. Amount booked Amount disbursed Balance amount to be refunded Remarks 1 2 3 4 5 Talagarh 236500 236100 400 Makundpur 238900 217100 21800 Goleipur 254600 238500 16100 Khaman 236000 231600 4400 Sadakpur 250900 229700 21200 Ranapur 148300 145200 3100 Karada 150500 128900 21600 Gourpur 147500 133100 14400 Tulati 144200 138000 6200 Amrutia 135500 123600 11900 Mulapal 204800 184100 19900 Jahna 215200 199800 15400 Asanjhar 164700 163800 800 Barundei 264200 248200 16000 Pacchikote 217700 169700 48000 Panikoili 264000 244300 19700 Dhaneswar 220000 194400 25600 Bandalo 184900 170800 14100 Bada Biruhan 284800 268000 16800 297400 In response to objection memo the local authority replied that amount to the tune of Rs.599000/-(Kantore-12/16-Rs.243600.00,Andhari-12/16-Rs.171300/- and Bandalo-1/17-Rs.184100/-) has not booked as expenditure in cash book . The cash balance has to be increased to the tune of Rs.664100/- due to non-deposit of cash amounting to Rs.235400/- shown vide vr no/c/11/1.2.17 and non-credit of refunded cash in cash book after disbursement of Pension for 12/16 & 1/17.As a result Rs.65100/-(664100 – 599000 ) needs recovery .It is revealed from the acq. rolls that the refund amount by GRS ,Ambrutia (Rs.11900/-) & GRS,Khaman (Rs.4400/-) have not received by the cashier .Hence balance amount of Rs.48800/- (65100-11900-4400) is suggested for recovery from Sri Rabinarayan Rout,Ex-cashier and Rs11900/- from Basantilata Das,GRS,Amrutia & Rs.4400/- from Sri Harihar Behera,GRS,Khaman .
Responsible Person for this paragraph
Slno Name Designation Adress Amount(In Rs:) 1 RABI NARAYAN ROUT Cashier KOREI P.S 48800 2 BASANTILATA DAS GRS,AMRUTIA KOREI P.S 11900 3 HARIHAR BEHERA GRS,KHAMAN KOREI P.S. 4400
11.2 -
On scrutiny of OAP/ODP/NOAP cash book it was noticed that against deposit of of Rs.235400/- vide vr no.C/9/3.1.17 ,no deposit has made in bank bearing a/c no.059201000989,ICICI bank .It resulted in misappropriation of Rs.235400/- which needs recovery.
Compliance has been furnished in para No.11.1.Hence para is dropped .
11.3 -
63 / 97 AUDIT REPORT 07-06-2018
On scrutiny of counter foils of Misc. receipt books with reference to cash books it was noticed that against following collections ,no amount credited into cash book during the period under audit as detailed below.
Sl MR NO./DT AMOUNT FROM WHOMPARTICULARS REMARKS no COLLECTED 1 2 3 4 5 6 1 8999/1.4.16 18000 Santanu Kar,SIS S.E.C.C. refund amount Recovered shown in S.B.I,Panikoili,a/c no.3994 dt 18.5.18 2 9000/21.4.16 74238 Deposited in BANK a/c on 21.4.16,S.B.I.V.Nagar,32244202468 5469 -DO-
-
SBI,Panikoili
33505694740 19656 -DO-
SBI,Panikoili 32564962210 8355 -DO-
SBI,Panikoili
32144544531 3894 Deposited in BANK a/c on 22.3.18,Dena bank,125310033524 22662 Deposited in BANK a/c on 22.3.18,a/c no.511510113005521,BOI,J.k.Road Sub-total 134274 3 9001/25.4.16 100000 Asutosh Mohanty Dismantling charges Deposited in BANK a/c no. on.25.4.16
SBI,Panikoili,33515871844 4 9002/12.5.16 50000 Excess payment Recovered shown in Dena bank,J.Road,a/c no.32751 dt 18.5.18 towards GGY 5 9003/12.5.16 5000 Kamalini Jena CR NO.24/2008-09 To be recovered 6 9004/12.5.16 132000 Payment of Honararium Deposited in BANK a/c on 26.5.16,
OGB,Korei,402134003000243 7 9005/26.5.16 5000 Kritan Mallick CR NO.365/2008-09 To be recovered 8 9006/4.6.16 5000 Keshab Mallick 280/11-12 To be recovered 9 9007/7.6.16 5900 Prafulla Ku.Audit recovery Deposited in OAP a/c on 6.2.18, Singh,Peon
ICICI Bank, Jajpur Road
059201000989 10 9011/20.12.16 1426 Prasanna Ku.Audit recovery Deposited on16.5.18,S.B.I,Panikoili,30976581480 Das,Ex-J.E 11 9012/4.1.17 8800 Prakash Ku.Audit recovery Deposited on16.5.18,S.B.I,Panikoili,30976581480 Jena,EX-VLW 12 9013/11. 11550 Election S.D. EMD money Deposited on 16.5.18,S.B.I,Panikoili,30976581480(150.00)
1.17 TO 9151/17.1.17 Rs.11400/- deposited on 17.10.17,S.B.I.Paniloili,32562695664 TOTAL 476950
After issue of objection memo Rs.110832/- has been recovered and Rs.351118/- has been deposited in bank account without taking into receipt side of cash book leaving balance amount of Rs.15000/- .
Due to non-account for in receipt side of the cash books the recovered amount of Rs.110832/- ,amount shown deposited previously Rs.351118/- and suggested for recovery amount to the tune of Rs.15000/- is kept under objection .Hence in toto Rs.476950/- is kept under objection.
Responsible Person for this paragraph
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Slno Name Designation Adress Amount(In Rs:) 1 RABI NARAYAN ROUT Cashier KOREI P.S 7500 2 SRI ARTA BANDHU EX-B.D.O. NOW AT BANKI 7500 LENKA,B.D.O DAMAPADA P.S
PARA: 12 LOSS OF STOCK & STORE
PARA: 13 AUDIT OF RECEIPTS
13.1 - Non inclusion rent received against market complex in cash book
On checking of the completed market complex it was noticed that out of 6 no of shops under Block campus , one shop was subjected to rent for ATM of State Bank Of India @ Rs 2750.00 p.m from June 2016.
The rent to the tune of Rs.32525/- during the period under auditwas directly credited in A/C No 31101034479 , SBI ,Panikoili without taking into PS Misc cash book during 2016-17 .
Therefore the local authority is suggested to take sincere .step to put all the shops into rent and reflect the rent so collected into cash book .
13.2 - Non realization of house rent /license fees from quarter
As per the information supplied by the local authority , there are a total of 7 nos of quarters in this Panchayat Samiti out of which 5 nos are in damaged condition till 31.3.2017 . From the remaining 2 nos of quarters one has been occupied by Sri Saroj Kumar Mohanty, Ex Sr Clerk who has been transferred to Sub -Collector Office, Jajpur on promotion to Head Clerk since 13.5.2015 .Although he has been transferred he has not vacated the Government Quarter .House rent @ 290.00 /p.m was deducted from his salary up to April, 2015 which was mentioned in his L.P.C sent vide Letter No 1240/Dt 26.5.2015 .
According to Letter no 7637/Rent/G.A Deptt,Dt 18.9.1998 , Sec-10 (1) ,any officer in occupation of Govt quarters if transferred from his station can retain the Govt quarter for one month from the date of relieve on payment of flat license fee and subsequently two months on payment of standard license fees . For retention of quarter beyond three months , the allottee shall pay five times of standard license fee .
Therefore his house rent for the period April 2016 to Feb 2017 is calculated as follows
Period Types of license fee Rate H.R to be realized 1 2 3 4 April 2016 to Feb 2017 5 Times standard 2900.00 p.m 31900 No reply furnished .Hence Rs.31900/- is suggested for recovery.
Responsible Person for this paragraph
Slno Name Designation Adress Amount(In Rs:) 1 SRI SAROJ KU. EX-SR CLERK NOW AT DIST. 31900 MOHANTY COLLECTOR OFFRICE,JAJPUR
PARA: 14 AUDIT OF EXPENDITURE
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14.1 - Credit entry in receipt side of cash book wanting- O.S.P.NO.28 & 29
On scrutiny of expenditure side of cash books it was noticed that a total sum of Rs.51211.00 has shown paid to news agency towards advertisement charges .But no Copy of advertisement was available in guard file .Steps need be taken to produce the same as detailed below & compliance reported to audit.
Cash book Vr no/date Amount To whom paid 1 2 3 4 MGNREGS 6/29.8.16 5000 suryaprava MGNREGS 7/29.8.16 5000 Samaya Own resource 2/6.4.16 13084 suryaprava -do- 3/6.4.16 8682 suryaprava -do- 4/6.4.16 5940 suryaprava -do- 7/10.5.16 5081 Prameya -do- 8/10.5.16 8424 Bhaskar TOTAL 51211 No reply furnished by the local authority .Hence Rs.51211/- is kept under objection .
14.2 - Production of bank reconciliation statement -O.S.P. NO.62 to 65
Normal 0 false false false EN-IN X-NONE X-NONE
No bank reconciliation statement has made available to audit for verification.After reconciliation of the following bank a/c Rs.45353/- has not been reconciled by audit.As the pass book balance exhibiting less Rs.45453/- is suggested for recovery as no reply furnished by local authority in response to objection issued on this score. Sl No Name of Related Closing Closing Differen the bank cash Balance Balance ce & book in cash in pass account book as book as no on on 31.3.201 31.3.201 7 7 15 SBI,Pani SFC 1590487 62127 1528360
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koili 3256496 2210 Reconciliation
Closing Balance in cash book as on 1590487 31.3.2017 i Difference rolling from last A.R (+)15958 09 ii Add amount booked expenditure ( +)22677 during 2015-16 but debited from pass book on 2.4.2016 iii Add expenditure booked twice vide vr (+)28496 no.P/13/20.5.16 & P/14/30.5.16 against single drawl iv Add expenditure booked twice vide vr (+)33937 no.P/48/13.2.17 & P/45/4.2.17 against 4 single drawl v Deduct false receipt taken into receipt (-)50000 side of cash book vide vr no. 0 R/4/9.3.17 VI Deduct false receipt taken into receipt (-)10500 side of cash book vide vr no. 000 R/3/6.3.17 VII Add deposited in shape of cash by (+)19656 cashier on 21.4.16 but not accounted for in cash book VIII Deduct:Amount debited from pass
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book against which no expenditure was booked in cash book on a On 18.5.16[563751-(277087+92324)] (-)19434 0 b On 3.9.16 (-)92417 IX Add amount deposited in cash book but not accounted for in cash book on a 1.8.16 1764488 b 1.10.16 96000 c 1.10.16 386000 d 4.10.16(1325000+220000+250000) 1795000 e 19.10.16 30000 f 23.11.16 1764488 g 24.11.16 to 2.12.16(20000010) 2000000 h 17.12.16 386000 i 19.12.16 96000 j 10.1.17 300000 k 10.2.17 12600 l 17.2.17 111300 Sub-total (+)87418 76 X Deduct amount taken into receipt side (-)94413 against which no receipt found in pass 8 book vide vr no.R/1/31.3.17 XI Deduct less balance in pass book as (-)45353 on 31.3.17 Closing Balance in pass book as on 62127 31.3.2017
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Responsible Person for this paragraph
Slno Name Designation Adress Amount(In Rs:) 1 RABI NARAYAN ROUT Cashier KOREI P.S 22676 2 SRI ARTA BANDHU EX-B.D.O. NOW AT BANKI 22677 LENKA,B.D.O DAMAPADA P.S
14.3 - Non-production of purchase file relating to Stationery Purchase & other dead stock items -O.S.P. NO.68
No purchase file relating to purchase of stationery articles & dead stock materials and stock Register has made available to audit for verification.Hence a total sum of Rs. 444240/- is kept under objection.
Vr no/dt Amount To whom paid Particulars 1 2 3 4 A.OAP 3/27.4.16 14032 Mahamaya press Printing of A.R. 19/9.11.16 10080 -DO- Indent card B.NREGS 10/15.12.16 17936 P.Nanda Banners & Posters C. C.C.Rd 1/6.4.16 12491 R .N.Rout, Printer catridge
Cashier D.IAP 2/26.4.16 77647 Dynamic India C.C.Tv E.GGY 68/10.6.16 4610 Mahamaya press Purchase of files 106/14.7.16 99121 -DO- Purchase of forms 136/16.9.16 13605 -DO- Stationer articles 137/16.9.16 1300 R .N.Rout, Printer catridge
Cashier 125/11.8.16 3465 Mahamaya press Comp. paper 129/26.8.16 2110 R .N.Rout, Purchase of books
Cashier 179/2.1.17 44390 Mahamaya press Almirah & Lockers 274/16.1.17 14650 N.C.Das Repair of Xerox machine 281/17.1.17 26753 Mahamaya press PMAY monitioring form 282/19.1.17 12880 -do- Steel almirah 283/19.1.17 3136 -do- Bulb F. IAY 92/22.10.16 86034 Mahamaya press IAY forms TOTAL 444240
14.4 - Expenditure against bank drawls wantingO.S.P. NO.9,15.34,39,3656
On checking of the drawal / deposits of pass books w.r.t cash books it was marked that a huge amount have been debited from pass books without having any expenditure in cash books . The details are given below –
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Sl no Name of the bank & a/c no Date of drawl Amount Particulars 1 2 3 4 5 6 a SBI,V.S.Ngar, 32244202468 3.8.16 275044 b CBI,3524509806 13.6.16 22500 A/C NO.03290686334 21.10.16 30000 8.11.16 60000 LT NO.467 C SBI,Panikoili,31742969505 21.12.16 105000 138000-33000 Vr no.9/9.12.16 D SBI,Panikoili,31742969505 1.8.16 183372 Santanu Parida 8.8.16 292449 Bidyadhar Kar 20.7.16 4300 Rabinarayan Rout 6.1.17 10000 Buli Barik E SBI,Panikoili,32809412613 25.6.16 117635 F SBI,Panikoili,32562695664 31.3.17 258451 31.3.17 36067 G SBI,Panikoili,32709891588 11.5.16 37886 3.2.17 195140 H Dena bank ,J.k.road 3.5.16 12721 3.5.16 13787 31.8.16 10000 23.9.16 2085 22.11.16 1907 22.11.16 7500 2.12.16 92095 2.12.16 5325 2.12.16 450 2.12.16 2600 5.1.17 319738 5.1.17 246052 10.1.17 4767 23.1.17 91200 13.2.17 177395 14.2.17 136823 30.3.17 76974 i SBI,Panikoili 32564962210 3.9.16 92417 16.5.16 194340 TOTAL 3116020
However during audit records relating payments to the tune of Rs.959066/- has traced which have not booked as expenditure during the period under audit leaving balance amount of Rs.2156954/- .No replyfurnished. Hence Rs.2156954/- is suggested for recovery.
Responsible Person for this paragraph
Slno Name Designation Adress Amount(In Rs:) 1 SRI ARTA BANDHU EX-B.D.O. NOW AT BANKI 1078477 LENKA,B.D.O DAMAPADA P.S 2 RABI NARAYAN ROUT Cashier KOREI P.S 1078477
14.5 - Non-production of voucher - o.s.p.no.20,21,
The following vouchers have not made available to
audit for verification .
Cash book Vr no/dt Amount Particulars 1 2 3 4 Staff Salary & O.C. 4/17.10.16 100000 Electric bill
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15/31.3.17 50000 POL 6/20.10.17 100000Electric bill
16/31.3.17 3000Telephone dues Election 1/25.4.16 514800B.L.O Remune. 9/20.2.17 1646900Exp. Towards election 10/31.3.17 99200Vehicle counter Own resources 1/12.4.16 60000Harihat Mohachhaba S.G.S.Y 9/31.3.17 62647Deposit of VAT 10/31.3.17 6712Deposit of I.T. TOTAL 2643259/- No reply furnished . Hence Rs.2643259/- is kept under objection.
14.6 - Non-production of Log Book of vehicle RWSS-O.S.P. NO.26
On scrutiny of paid vouchers of T.F.C. cash book it is noticed that a total sum of Rs.84354/- has shown paid towards hire charges of vehicle during the period under audit as detailed below.
Vr no/Date Amount 1 2 1/12.4.16 13735 29/23.8.16 70619 TOTAL 84354 No reply furbnished.Hence Rs.84354/- is kept under objection.
14.7 - Excess amount paid -O.S.P. No.35
On scrutiny of paid vouchers of OLM cash book it was noticed that against due amount of Rs.700/- vide vr no.P/1/20.4.16 ,Rs.1400/- has drawn from bank which cannot be admitted in audit & Rs.700/-(1400-700) suggested for recovery .
Responsible Person for this paragraph
Slno Name Designation Adress Amount(In Rs:) 1 RABI NARAYAN ROUT Cashier KOREI P.S 350 2 SRI ARTA BANDHU EX-B.D.O. NOW AT BANKI 350 LENKA,B.D.O DAMAPADA P.S
PARA: 15 AUDIT ON WORKS
15.1 -
Sl. No. Name of the No. of Case Money Value No. of Case Money Value
Scheme Records to be Records verified
verified
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1 2 3 4 5 6 1 GGY 222 43777693 202 40502092 2 MLALAD 55 5991248 41 4218858 3 MPLAD 12 2417938 6 1295710 4 C.C.Rd/G,P,P.S.Road 35 53561329 26 50280191 5 SDPF 55 5327830 46 4405324 6 AWC 35 5645761 3 1323654 7 FDR 1 70624 1 70624 8 IAP 7 1300514 2 441574 9 SFC 35 11401112 28 9924745 10 SC/ST 1 400000 1 400000 11 RGPSA 3 1151076 0 0 12 SGSY 5 2398528 4 2195561
15.2 - Excess payment to executant O.S.P. NO.80 TO 82
As per lead statement attached in the case record , distance metal and chips from Baghua quarry is 55 KM to site .
Therefore as per Schedule of rate 2014 , lead and royalty of stone product as per audit is as follows –
For 1st 5 KM Next up to 50KM Above 50 KM Royalty Total cost 156.40 414.00 32.50 138.29 741.19 Admissble 156.40 460.00 32.50 138.29 787.19 Allowed 46.00 Excess Now excess rate made on this score is calculated as follows –
Item of work Rate allowed for carriage and royalty Rate adm for carriage and royalty issible Excess rate allowed 1 3 4 5 PCC(1:3:6) [email protected]=755.70 [email protected]=711.54 44.16 PCC(1:2:4) [email protected]=708.47 [email protected]=667.07 41.40 Now excess payment made on this score is calculated as follows –
Sl no Particulars PCC(1:3:6) Excess PCC(1:2:4) Excess Total [email protected] [email protected] 1 2 3 4 5 6 7 1 Const. of C.C.Rd from Sibamandir to 14.74 650 11.10 460 1110 pry school,C.R. NO.308/16-17,E.C-120000/-(GGY),J. E.-S.Hembram,vr no.268/9.1.17 2 -do- kuandra village to pry school,C.R. 25.70 1135 17.26 715 1850 No.307/16-17,E.C-200000/-(GGY),J.E .- S.Hembram,vr no.272/10.1.17=200000 3 -do- Harijan sahi to Sambhunatth 24.13 1066 19.29 799 1865 Munda house,C.R.No.305/16-17,E.C-200000/ -(GGY),J.E.- S.Hembram,vr no.210/7.2.17=200000 4 -do- Santrapur 26.04 1150 18.117 750 1900 Nuasahi,C.R.No.80/14-15,E.C-200000 /-(GGY),J.E.- S.Hembram,vr no.143/5.10.16=200000 5 -do- Rajiv Gandhi Sevakendra to 20.02 884 25.71 1065 1949 Sankhapola, C.R.No.203/1617,GGY,Rs.210000/-,S .Hembram,287/25.1.17=192037/- 6 -do- L.I. point to Purna Sahoo,C.R. 26.14 1154 18.39 761 1915 No.205/16-17,GGY,Rs.200000/-, S.Hembram.218/9.2.17=200000 7 -do-Radhanagar to 56.82 2509 25.97 1075 3584 Godipatna,C.R.No.202/16-17,GGY,Rs
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.300000/-, S.Hembram,270/5.1.17=300000 Total 22138 No reply furnished .Hence Rs.22138/- is suggested for recovery.
Responsible Person for this paragraph
Slno Name Designation Adress Amount(In Rs:) 1 SUSIL KU. HEMBRAM GPTA KOREI P.S. 4581 2 SRI DAMODAR PANDA A.O. KOREI P.S. 3815 3 SRI MANOJ KU. A.E.E. KOREI P.S. 4581 SENAPATI 4 SRI GODABARISH EX-H.C. KOREI P.S. 4580 MISRA 5 SRI ARTA BANDHU EX-B.D.O. NOW AT BANKI 4581 LENKA,B.D.O DAMAPADA P.S
15.3 - Excess payment towards M.S.Rod - O.S.P. NO.70
Name of the work Const. of class room of Radharaman High School Scheme GGY Case Record No 2/15-16 Estimated Cost 500000/- M.B No/Page 737/93 to 98 Voucher no/Date 21/25.10.16=93500
4/16.5.16=178500
16/15.9.16=228000 Name of the J.E Ramesh ch. Singh
Excess payment in cost payment of M.S. Rod
On scrutiny of above C/R/ it was noticed that, the M.S. Rods of 23.70qtl.(5.50+15.50+2.70) has been purchased for the above work as per purchase bill kept in the case record. Hence as per analysis, the quantity of actual M.S. Rod utilized in the work comes to 22.57 qtl. calculated taking the wastage 5% over actual utilization.
As in the analysis, the cost of M.S. Reinforcement has been arrived allowing 5% wastage i.e., allowing cost of 1.05 MT of M.S. Rod in arriving rate for 1 MT, so it was admissible to allow payment for 22.57 qtl. for cutting bending and binding etc. But it was seen that cost for whole 23.70 qtl. has been paid resulting in excess payment of Rs.6446/- Paid for 1.13qntl(23.70-22.57) of rod @5704.14 qntl which needs recovery from the executant .
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No replyfurnished.HenceRs.6446/-issuggestedforrecovery.
Responsible Person for this paragraph
Slno Name Designation Adress Amount(In Rs:) 1 SRI RAMESH CH. SINGH GPTA KOREI P.S. 1289 2 SRI DAMODAR PANDA A.O. KOREI P.S. 1289 3 SRI GODABARISH EX-H.C. KOREI P.S. 1289 MISRA 4 SRI MANOJ KU. A.E.E. KOREI P.S. 1290 SENAPATI 5 SRI ARTA BANDHU EX-B.D.O. NOW AT BANKI 1289 LENKA,B.D.O DAMAPADA P.S
15.4 - Excess payment to executant O.S.P. NO.83 TO 84
As per lead statement attached in the case record , distance metal and chips from Baghua quarry is 55 KM to site .
Therefore as per Schedule of rate 2014 , lead and royalty of stone product as per audit is as follows –
For 1st 5 KM Next up to 50KM Above 50 KM Royalty Total cost 156.40 414.00 32.50 98.78 701.68 Admissble 156.40 460.00 130 98.78 845.18 Allowed 143.50 Excess
Now excess rate made on this score is calculated as follows –
Item of work Rate allowed for carriage and royalty Rate adm for carriage and royalty issible Excess rate allowed 1 3 4 5 PCC(1:3:6) [email protected]=811.37 [email protected]=673.61 138.21 PCC(1:2:4) [email protected]=760.66 [email protected]=631.51 129.15 Now excess payment made on this score is calculated as follows –
Sl no Particulars PCC(1:3:6) Excess PCC(1:2:4) Excess Total [email protected] [email protected] 1 2 3 4 5 6 7 1 C.C.Rd from Kuandra vill. road to Siva 25.11 3470 17.70 2286 5756 mandir (02/15-16)E.C-200000/-(GGY),J.E.- S.Hembram,vr no.24/16.5.16=200000
2 -do-Sana. To RD Rd(76/12-13) 19.80 2737 13.46 1738 4475 E.C-150000/-(GGY),J.E.- S.Hembram,vr no.31/30.5.16=150000 Total 10231 No replyfurnished.HenceRs.10231/-issuggestedforrecovery.
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Responsible Person for this paragraph
Slno Name Designation Adress Amount(In Rs:) 1 SUSIL KU. HEMBRAM GPTA KOREI P.S. 2558 2 SRI MANOJ KU. A.E.E. KOREI P.S. 2558 SENAPATI 3 SRI ARTA BANDHU EX-B.D.O. NOW AT BANKI 2558 LENKA,B.D.O DAMAPADA P.S 4 SRI GODABARISH EX-H.C. KOREI P.S. 2557 MISRA
15.5 - Excess payment to executant O.S.P. NO.71
Name of the work Const. of C.C.Rd from NH-5 to Tarinichhaka Scheme GGY Case Record No 113/14-15 Estimated Cost 200000 M.B No/Page 727/63 to 67 Voucher no/Date 96/2.7.16 Name of the J.E R.K.Sethi
On verification of above said C/R it is noticed that 211bags of cement has shown purchased from M/S Tarini Enterprise,Panikoili vide receipt NO.2014 on 28.5.16 @708/per qntl. as per estimated rate made on 3.6.15. The approved cement rate has reduced to Rs.602.30/per qntl. during 2016-17.Futher on cross verification of enclosed voucher from M/S Tarini Enterprise,Panikoili vide receipt NO.2006 on 20.5.16 was @602.30/per qntl. for the project Const. of C.C.Rd from Masud Baig house to New Masijid( C.R. NO.160/15-16).
Hence allowing rate of cement as per estimated cost the cement voucher vide receipt NO.2014 on 28.5.16 @708/per qntl. can not be admitted in audit.
The excess cost of cement for 211 bags to the tune of Rs.11183/-(708.00-602.30) can not be admitted in audit & needs recovery.
No reply furnished.Hence Rs.11183/-issuggestedforrecovery.
Responsible Person for this paragraph
Slno Name Designation Adress Amount(In Rs:) 1 SRI ARTA BANDHU EX-B.D.O. NOW AT BANKI 2796 LENKA,B.D.O DAMAPADA P.S 2 SRI GODABARISH EX-H.C. KOREI P.S. 2795 MISRA 3 SRI MANOJ KU. A.E.E. KOREI P.S. 2796 SENAPATI 4 RAJKISHORE SETHI J.E. KOREI P.S. 2796
15.6 - Excess payment to executant O.S.P. NO.74 TO 79
As per lead statement attached in the case record , distance metal and chips from Baghua quarry is 55 KM to site .
Therefore as per Schedule of rate 2014 , lead and royalty of stone product as per audit is as follows –
For 1st 5 KM Next up to 50KM Above 50 KM Royalty Total cost 156.40 414.00 32.50 98.78 701.68 Admissble 156.40 460.00 32.50 98.78 747.68 Allowed 46.00 Excess
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Now excess rate made on this score is calculated as follows –
Item of work Rate allowed for carriage and royalty Rate adm for carriage and royalty issible Excess rate allowed 1 3 4 5 PCC(1:3:6) [email protected]=717.77 [email protected]=673.61 44.16 PCC(1:2:4) [email protected]=672.91 [email protected]=631.51 41.40 Now excess payment made on this score is calculated as follows –
Sl no Particulars PCC(1:3:6) Excess PCC(1:2:4) Excess [email protected] Total [email protected] 1 2 3 4 5 6 7 1 C.C.Rd from Kadagodia to Simulei 39.13 cum 1728 26.14 1082 2810 Thakurani GGY, 1/15-16, 300000, 739/p.24 to 28, 75/13.6.16=300000, S.Hembram 2 -do- Pachhu Sahu house to 14.53 641 9.85 408 1049 Nabaghan Sahu house,GGY,187/15-16,100000,130/3 0.8.16=100000, S.Hembram 3 -do-Abhina Nayak house to Parbati 14.13 624 8.60 356 980 Nayak house,C.R. No.189/15-16,GGY,Rs.100000/-, S.Hembram,85/29.6.16 4 -do-Dhaneswar Nath house to 13.45 594 11.05 457 1051 Ratnakar Majhi,C.R.NO.185/15-16,GGY,Rs.20 0000/-, S.Hembram,98/30.6.165 5 -do-Udaypatna temple to Radhanagar 28.21 1246 20.02 829 2075 village,C.R.No.190/15-16,GGY,Rs.22 5000/-, S.Hembram,86/29.6.16 6 -do-Methipatna Radhigadia to Gagan 10.24 452 22.97+5.03=28. 1159 1611 Sahoo house,C.C.Rd,Rs.317000/-, 0 S.Hembram,37/2.7.16=317000
7 Const. of C.C. Rd from Bantala main 38.20 1690 25.59 1059 2749 village to R.D road, GIA-3RD S.F.C,10/1415,300000,737/19 to 23, Ramesh ch.Singh,GPTA20/10.6.16=300000
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TOTAL 12325/-
No reply furnished.Hence Rs.12325/-issuggestedforrecovery.
Responsible Person for this paragraph
Slno Name Designation Adress Amount(In Rs:) 1 SRI ARTA BANDHU EX-B.D.O. NOW AT BANKI 3081 LENKA,B.D.O DAMAPADA P.S 2 SRI GODABARISH EX-H.C. KOREI P.S. 3081 MISRA 3 SRI MANOJ KU. A.E.E. KOREI P.S. 3081 SENAPATI 4 SRI RAMESH CH. SINGH GPTA KOREI P.S. 687 5 SUSIL KU. HEMBRAM GPTA KOREI P.S. 2395
15.7 - Excess payment to executant O.S.P. NO.72
Name of the work C.C. Rd from Ramesh Nath house to Khosalpur H.Sahi Scheme GGY Case Record No 11/14-15 Estimated Cost 200000 M.B No/Page 729/184 to 186 Voucher no/Date 18/28.4.16 Name of the J.E Amulya Ku. Mohanty Name of the A.E Manoj ku. Senapati
On verification of above said C/R it is noticed that 228bags of cement has shown purchased from M/S Saraswati Supplier,Tulati vide receipt NO.55 on 9.4.16.1 @708/per qntl. as per estimated rate made on 1.1.15 . The approved cement rate has reduced to Rs.602.30/per qntl. during 2016-17.
Hence allowing rate of cement as per estimated cost the cement voucher @708/per qntl. can not be admitted in audit.
The excess cost of cement for 228 bags to the tune of Rs.2799/-(708.00-602.30) after deducting excess work done amount RS.3226/-can not be admitted in audit & needs recovery.
No reply furnished .Hence Rs.2799/-issuggestedforrecovery.
Responsible Person for this paragraph
Slno Name Designation Adress Amount(In Rs:) 1 SRI ARTA BANDHU EX-B.D.O. NOW AT BANKI 700
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LENKA,B.D.O DAMAPADA P.S 2 SRI MANOJ KU. A.E.E. KOREI P.S. 700 SENAPATI 3 SRI GODABARISH EX-H.C. KOREI P.S. 699 MISRA 4 SRI AMULYA KU. J.E. KOREI P.S. 700 TRIPATHY
15.8 - Excess payment to executant O.S.P. NO.73
On verification of following C/RS it was noticed that neither any photograph nor any voucher has enclosed to justify the payment made for hire charges charges of vibrator.Hence the payment made for same can not be admitted in audit & needs recovery as detailed below.
Sl no Name of the work Scheme/ C. R Name of the J.E E. C. Voucher Amount No no/Date 1 2 3 4 5 6 7 1 Const. of c.c.road from Brundaban GGY/161/15-16 R.K.Sethi 150000/- 67/8.6.16 2000 house to Gouranga Tarei house 2 Const. of c.c.road from Suti Tarini GGY/164/15-16 R.K.Sethi 100000 95 1000 Chhaka to Tilapadi Harijan sahi 3 Const. of C.C.Rd from Masud Baig GGY/160/15-16 R.K.Sethi 200000 94/30.6.16 1500 house to New Masijid 4 -do- Purna Das house to Dibakar Das GGY/320/16-17 A.K.Tripathy 250000 247/9.2.17 1500 house 5 -do-Dija Dalei house to RD Road GGY/305/15-16 S.K.Hembram 200000 107/11.7.16 2000 6 -do-Anua Patra house to Gohiragadia GGY/323/16-17 A.K.Tripathy 100000 286/25.1.17 1500 UGME school Total 9500 No reply furnished.Hence Rs.9500/-issuggestedforrecovery.
Responsible Person for this paragraph
Slno Name Designation Adress Amount(In Rs:) 1 SRI ARTA BANDHU EX-B.D.O. NOW AT BANKI 2225 LENKA,B.D.O DAMAPADA P.S 2 SRI GODABARISH EX-H.C. KOREI P.S. 2225 MISRA 3 SRI MANOJ KU. A.E.E. KOREI P.S. 2225 SENAPATI 4 SRI DAMODAR PANDA A.O. KOREI P.S. 600 5 RAJKISHORE SETHI J.E. KOREI P.S. 1125 6 SUSIL KU. HEMBRAM GPTA KOREI P.S. 500 7 SRI AMULYA KU. J.E. KOREI P.S. 600 TRIPATHY
15.9 - Excess payment to executant O.S.P. NO.85 TO 86
As per lead statement attached in the case record , distance metal and chips from Baghua quarry is 65 KM to site .
Therefore as per Schedule of rate 2014 , lead and royalty of stone product as per audit is as follows –
For 1st 5 KM Next up to 50KM Above 50 KM Royalty Total cost 156.40 414.00 97.50 98.78 766.68 Admissble 156.40 552 97.50 98.78 904.68 Allowed 138.08 Excess Now excess rate made on this score is calculated as follows –
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Item of work Rate allowed for carriage and royalty Rate adm for carriage and royalty issible Excess rate allowed 1 3 4 5 PCC(1:3:6) [email protected]=868.49 [email protected]=736.01 138.21 PCC(1:2:4) [email protected]=814.21 [email protected]=690.01 124.20
Sl no Particulars PCC(1:3:6) Excess PCC(1:2:4) Excess Total [email protected] [email protected] 1 2 3 4 5 6 7 1 C.C.Rd from Duryadhan Khatua to 30.92 4273 29.60 3676 7952 Nadhu Rout house,C.R.No.126/15-16, E.C-300000/-(GGY),J.E.- S.Hembram,vr no.51/6.6.16=300000
2 -do- Kalandi Barik shop to Hingula 23.81 3290 17.33 2152 5442 Mandap ,C.R. NO.127/15-16,E.C-206000/-(GGY),J. E.- S.Hembram,vr no.70/10.6.16=206000 Total 13394 No reply furnished. Hence Rs.13394/-issuggestedforrecovery.
Responsible Person for this paragraph
Slno Name Designation Adress Amount(In Rs:) 1 SRI ARTA BANDHU EX-B.D.O. NOW AT BANKI 3349 LENKA,B.D.O DAMAPADA P.S 2 SRI MANOJ KU. A.E.E. KOREI P.S. 3349 SENAPATI 3 SRI GODABARISH EX-H.C. KOREI P.S. 3348 MISRA 4 SUSIL KU. HEMBRAM GPTA KOREI P.S. 3348
15.10 - Excess payment to executant O.S.P. NO.92
Name of the work Installation of Light (Mini max & street) in korei block Scheme GGY Case Record No Nil Estimated Cost 2899750.00 M.B No/Page 739/6 to 9 Voucher no/Date 138/16.9.16 Name of the J.E A.K.Tripathy Name of the executant Biswajit Rout Pro-Manorama Electricals
On scrutiny of above C/R it was noticed that Income Tax @2% of the Bill amount has not been realized at source from the contractors as per Section194 C of Income Tax Act as the payment exceeds Rs.30,000.00 and aggregate amount of such sums credited/paid exceed Rs.75,000.00 per annum. Hence Rs.57995/- (2899752 x 2%) needs recovery.
Further Rs.28998/-(289975x1%) towards labour cess has not deducted from the bill needs recovery.
Responsible Person for this paragraph
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Slno Name Designation Adress Amount(In Rs:) 1 SRI GODABARISH EX-H.C. KOREI P.S. 7249 MISRA 2 SRI ARTA BANDHU EX-B.D.O. NOW AT BANKI 7250 LENKA,B.D.O DAMAPADA P.S 3 SRI MANOJ KU. A.E.E. KOREI P.S. 7249 SENAPATI 4 SRI AMULYA KU. J.E. KOREI P.S. 7250 TRIPATHY
15.11 - Excess payment to executant O.S.P. NO.87TO 88
As per lead statement attached in the case record , distance metal and chips from Baghua quarry is 70 KM to site .
Therefore as per Schedule of rate 2014 , lead and royalty of stone product as per audit is as follows –
For 1st 5 KM Next up to 50KM Above 50 KM Royalty Total cost 156.40 414.00 130 138.29 838.69 Admissble 156.40 598 130 138.29 1022.69 Allowed 184 Excess
Now excess rate made on this score is calculated as follows –
Item of work Rate allowed for carriage and royalty Rate adm for carriage and royalty issible Excess rate allowed 1 3 4 5 PCC(1:3:6) [email protected]= [email protected]=805.14 176.64
981.78 PCC(1:2:4) [email protected]= [email protected]=754.82 165.60
920.42
Now excess payment made on this score is calculated as follows –
Sl no Particulars PCC(1:3:6) Excess PCC(1:2:4) Excess Total excess [email protected] [email protected] payment 1 2 3 4 5 6 7 1 Const. of C.C.Rd from Ambulpura 43.98cum 7768.62 33.94 cum 5620.46 13389/- Gouda Sahi bridge to H. sahi, 4th S.F.C., 2/1, 386000, 735/158 to 163, S.Hembram, 50/13.2.17=386000 2 -do- Gouranga Mallick house to Das 23.33 4121 17.32 2868 6989 sahi,SDPF,52/16-17,Rs.200000/-,728/ 108 to 111,50/9.1.17=200000 TOTAL 20978 No reply furnished .Hence Rs.20978/-issuggestedforrecovery.
Responsible Person for this paragraph
Slno Name Designation Adress Amount(In Rs:) 1 SRI MANOJ KU. A.E.E. KOREI P.S. 4895
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SENAPATI 2 SRI ARTA BANDHU EX-B.D.O. NOW AT BANKI 4895 LENKA,B.D.O DAMAPADA P.S 3 SRI DAMODAR PANDA A.O. KOREI P.S. 1398 4 SUSIL KU. HEMBRAM GPTA KOREI P.S. 4895 5 SRI GODABARISH EX-H.C. KOREI P.S. 4895 MISRA
15.12 - Excess payment to executant O.S.P. NO.93
Name of the work Com. Of road from Sathipur barundei R & B road to Banahara village Scheme MLALAD Case Record No 5/15-16 Estimated Cost 175000/- M.B No/Page 737/121 to 124,154 to 155, Voucher no/Date 30/4.1.17=9000,19/18.11.16 Name of the J.E Ramesh ch. Singh Name of the executant Hemanta Mohapatra
On scrutiny of above C/R it was noticed that a sum of Rs.17.05 /per cum added in analysis of rate towards hire charges of P.R.R for spreading of hard stone metal & paid accordingly.Neither any photograph nor any voucher towards use of P.R.R. has enclosed in the C.R. In absence of same the cost paid towards hire chages of P.R.R. to the tune of Rs.3173/-(176.33+9.80 @17.05) can not admitted in audit & needs recovery .
No replyfurnished. Hence Rs.3173/-issuggestedforrecovery.
Responsible Person for this paragraph
Slno Name Designation Adress Amount(In Rs:) 1 SRI GODABARISH EX-H.C. KOREI P.S. 634 MISRA 2 SRI ARTA BANDHU EX-B.D.O. NOW AT BANKI 635 LENKA,B.D.O DAMAPADA P.S 3 SRI MANOJ KU. A.E.E. KOREI P.S. 635 SENAPATI 4 SRI RAMESH CH. SINGH GPTA KOREI P.S. 635 5 SRI DAMODAR PANDA A.O. KOREI P.S. 634
15.13 - Excess payment to executant O.S.P. NO.87 TO 91
As per lead statement attached in the case record , distance metal and chips from Baghua quarry is 60KM to site .
Therefore as per Schedule of rate 2014 , lead and royalty of stone product as per audit is as follows –
For 1st 5 KM Next up to 50KM Above 50 KM Royalty Total cost 156.40 414.00 65 98.78 734.18 Admissble 154.40 506.00 65 98.78 824.18 Allowed 90.00 Excess
Now excess rate made on this score is calculated as follows –
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Item of work Rate allowed for carriage and royalty Rate adm for carriage and royalty issible Excess rate allowed 1 3 4 5 PCC(1:3:6) [email protected]=791.21 [email protected]=704.81 86.40 PCC(1:2:4) [email protected]=741.46 [email protected]=660.76 80.70 Now excess payment made on this score is calculated as follows –
Sl no Particulars PCC(1:3:6) Excess PCC(1:2:4) Excess Total [email protected] [email protected] 1 2 3 4 5 6 7 1 C.C.Rd from R & B road to 40.16 3556 25.73 2076 5632 Haladigadia,C.R.No.207/15-16,Rs.300 000/-,GGY,Ramesh ch. Singh,GPTA,63/10.6.16 2 -DO-Anu Sahu house to Daidas patna 28.60 2471 14.25 1150 3621 road,GGY,93/15-16,Rs.200000/-, Ramesh ch. Singh,GPTA,64/106.16=200000 3 -do-Batira Brahman Sasan to 28.02 2421 13.16 1062 3483 Batakeswar Siva Mandir,GGY,205/15-16, Rs.200000/- Ramesh ch. Singh,GPTA,29/18.4.16 4 -do- R.D.Rd to Bipin Panda 35.41 3059 28.61 2309 5368 house,Mainte. R & B,C.R.No.24/15-16,R.K.Sethi,J.E.,Rs. 300000/-, 25/29.7.16=300000 5 -DO-Ganeswar Behera house to 11.34 980 7.10 573 1553 Mohanty sahi,GGY,206/15-16, Ramesh ch. Singh,GPTA,Rs.200000/-,49/31.5.16= 200000 6 -DO-Suryamani house to Uddhab 13.96 1206 7.67 619 1825 Jena house,GGY,94/15-16,Rs.100000/- ,Ramesh ch. Singh,GPTA,82/17.6.16=100000 7 -do-Madina Masjid rd to Korai Nodal 26.78 2313 16.65 1343 3656 School,GGY,208/15-16=202000. Ramesh ch. Singh,GPTA,128/,25.8.16 TOTAL 25138 No reply furnished .Hence Rs.25138/-issuggestedforrecovery.
Responsible Person for this paragraph
Slno Name Designation Adress Amount(In Rs:) 1 SRI ARTA BANDHU EX-B.D.O. NOW AT BANKI 6285 LENKA,B.D.O DAMAPADA P.S 2 SRI MANOJ KU. A.E.E. KOREI P.S. 6285 SENAPATI 3 SRI GODABARISH EX-H.C. KOREI P.S. 6284 MISRA 4 RAJKISHORE SETHI J.E. KOREI P.S. 1074 5 SRI RAMESH CH. SINGH GPTA KOREI P.S. 5210
15.14 - Production of case records -O.S.P. NO.61
The following C/Rs relating to TFC cash book need be produced before audit for necessary verification.
5/21.5.16 64279 K.C.Pattanaik Repair of existing PVC Pipeline of Panikoili G.P.
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22/13.10.16 8774 N.K. Chand Repair & maintenance 23/25.10.16 261385 A. Sethy Supply of vehicle of water tank 26.10.16 35466 J.Jena Repair work 27.10.16 300000 M.Nayak C.C.Rd TOTAL 669904/-
No replyfurnished. Hence Rs.669904/-iskeptunderobjection.
15.15 - Non-Production of work case record – O.S.P. No.19,66
The following work case records could not produced before audit for necessary verification in spite issue of several objection memo & several verbal request.
1.GGY CASH BOOK
Sl no Vr. no Dt. Amount To whom paid Name of the work 11 25.4.16 200000 M. Das Const. of C.C.Rd from PMGSY road to Barik Sahi 22 2.5.16 250000 K.C.Jena -do- K.C.Jena house to Golekha Jena house 53 7.6.16 200000 S.C. -do-R & B Road to Salakana village 55 8.6.16 100000 G.Das -do-Mukhi sahi to Dasa rd. 65 10.6.16 200000 B.Khilar -do- RD Road to Gouda sahi 82 24.6.16 100000 R.K.Sahoo -do-Suryomani house to Udhab Jena house 89 29.6.16 200000 B.Das -do-Gohiragada to Ramesh Das house 135 15.9.16 4000 B.Khilar C.C.Road 120 3.8.16 300000 S.Behera C.C.Road 150 22.10.16 100000 R.Mallick C.C.Road 260 9.1.17 215000 B.Moharana C.C.Road from RD Road to Gayadhar house 199 2.2.17 200000 H.Pattanaik -do- to Pandula Sapta Ghar 228 9.2.17 185000 H.Mohapatra -do-Nakhua Harijan sahi to R. Mallick house 308 16.2.17 145183 B.Rout C.C.Road 309 16.2.17 488250 B.Rout Installation of light 239 3.3.17 240450 R.C.Singh CDPO office 250 7.3.17 147718 Sanjay ku. Swain C.C.Road from Bandhadiha PMGSY road to Sanjay Swain house Total 3275601
2.RGPSA
Sl no Vr. no Dt. Amount To whom paid Name of the work 3 9.11.16 467877 R.C Singh Constr. Of G.P office building. 4 15.12.16 131734 R.C Singh Constr. Of G.P office building 5 30.3.17 551465 R.C Singh Repair. Of G.P office building Total 1151076
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3.AWC
Sl no Vr. no Dt. Amount To whom paid Name of the work 1 6.4.16 102472 A.k.Tripathy Constr. Of A.W.C building at MD. Hossenpur 2 7.4.16 86876 S.K Hembram Constr. Of A.W.C building at Jhumpan. 3 12.4.16 144893 R.C Singh Constr. Of A.W.C building at Barundei.
5 20.4.16 167604 A.k.Tripathy Constr. Of A.W.C building at Nahanda. 6 25.4.16 103150 T.K Patra Constr. Of A.W.C building at Patharapada. 7 25.4.16 114626 S.K Hembram Constr. Of A.W.C building at Mrutyunjaypur-II 8 25.4.16 285982 S.K Hembram Constr. Of A.W.C building at Patharapada 9 25.4.16 151708 R.C Singh Constr. Of A.W.C building at Tentulikhunta. 10 25.4.16 10339 R.C Singh Constr. Of A.W.C building at Barpada. 13 2.5.16 2251 S.K Hembram Constr. Of A.W.C building at Patranga. 14 2.5.16 17670 S.K Hembram Constr. Of A.W.C building at Pimpal. 11 11.5.16 148555 A.k.Tripathy Constr. Of A.W.C building at Nahanda. 12 11.5.16 81911 S.K Hembram Constr. Of A.W.C building at Mrutyunjay pur. 15 25.5.16 93754 R.C Singh Constr. Of A.W.C building at Barundei. 16 25.5.16 149821 R.C Singh Constr. Of A.W.C building at Tentulikhunta. 20 2.6.16 285000 R.C Singh Constr. Of A.W.C building at Ichhapur 22 9.6.16 92846 S.K Hembram Constr. Of A.W.C building at 24 18.6.16 275000 S.K Hembram Constr. Of A.W.C building at Jaguleigadia 28 29.7.16 198471 S.K Hembram Constr. Of A.W.C building at Tentulikhunta 31 5.8.16 87934 S.K Hembram Constr. Of A.W.C building 32 5.8.16 108690 S.K Hembram Constr. Of A.W.C building 33 25.8.16 113746 S.K Hembram Constr. Of A.W.C building 37 9.9.16 167727 M.K.Chandra Constr. Of A.W.C building 42 5.10.16 112821 A.k.Tripathy Constr. Of A.W.C building 43 5.10.16 74761 S.K Hembram Constr. Of A.W.C building 45 17.10.15 112784 R.C Singh Constr. Of A.W.C building 46 28.10.16 105094 R.C Singh Constr. Of A.W.C building 47 2.11.16 235884 N.K.Chandra,GPTA Constr. Of A.W.C building 48 15.12.16 108796 N.K.Chandra,GPTA Constr. Of A.W.C building at Talagarh 51 22.12.16 275000 N.K.Chandra,GPTA Constr. Of A.W.C building 52 16.1.17 135469 N.K.Chandra,GPTA Constr. Of A.W.C building 53 30.3.17 170472 N.K.Chandra,GPTA Constr. Of A.W.C building Total
4322107
4.IAP
Sl no Vr. no Dt. Amount To whom paid Name of the work 4 7.4.16 300000 R.C Singh Augme. Of pipe water supply. 10 25.5.16 148080 M.Das C.C.Rd. from NH-5 soti to Tarini Mandir 30 26.10.16 41005 S.K Hembram C.C.Road 32 10.11.16 269855 N.K.Chandra,GPTA Comp.of Talagadia Sebashrama 33 25.1.17 100000 Nityananda Sahoo C.C.Road from PMGSY to Bhalkudi Sahi 858940
Total
5.C.C.Road/G.P. P.S. Road
Sl no Vr. no Dt. Amount To whom paid Name of the work
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27 13.6.16 100000 C.Barik C.C.Road from Dhoba sahi to Barika sahi 32 24.6.16 199991 S.K Hembram C.C.Road from RD road to GP office 36 29.6.16 200000 G.Das C.C.Road from Ramesh Das house to Bhunya Sahi 38 5.7.16 317000 D.Swain C.C.Road from PMGSY road to Khatrapal 44 1.8.16 317000 B.Jena C.C.Road 49 10.9.16 117000 S.Mallick C.C.Road 52 5.10.16 117000 J.Behera C.C.Road 58 2.2.17 277000 Ramesh Ch. Biswal C.C.Road 63 10.2.17 400000 Ramesh Ch. Biswal C.C.Road 2044991
Total
6.SPF
Sl no Vr. no Dt. Amount To whom paid Name of the work 2 13.12.16 267600 S.K Hembram New class room at Narayan uchcha Vidyapitha 3 31.3.17 129299 R.C Singh Cons. Of Boun. Wall at Gopal Jew village Total 396899
7. MPLAD CASH BOOK
Sl no Vr. no Dt. Amount To whom paid Name of the work 2 7.4.16 257848 R.C Singh New class room bldg. Chhatkuma Uchhabidyapitha 1 20.4.16 110880 A.K.Das Constr.of Dasasahi Radharaman CC. 5 2.6.16 218500 S.K.Hembram Constr. of school bldg at agnicharan uchhabidyapitha. 6 9.6.16 40000 S Rout Constr. of Sairam CC. 20 10.11.16 200000 A.K Tripathy Constr. of Community Toilet 21 22.11.16 295000 S.K Hembram Constr. of New Class Room Total 1122228
8.SDPF
Sl no Vr. no Dt. Amount To whom paid Name of the work 6 16.5.16 210000 G.Jena Cc Road from Dama Sahi to Hingula Mandira 7 25.5.16 85000 S Parida Compl.of Mahima Alekh CC. 14 18.8.16 125000 S.K.Hembram Constr. of new class room. 19 26.10.16 100000 A.K Sahu Improvement of Road. 20 28.10.16 50000 R Padhi Copl.of Swapneswar CC 32 22.11.16 96395 A Nayak Compl. Of Mangala CC.Gorapal 46 3.1.17 106111 M.M Kar Constr.of ABP 58 6.3.17 100000 I.Das Constr. of Mangala CC 59 7.3.17 50000 D Das Constr.of jagannath CC Total 922506
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9.MLALAD
Sl no Vr. no Dt. Amount To whom paid Name of the work 4 8.4.16 50000 Ajaya Nayak Cons. Of Mahapata C.C. 5 27.4.16 50000 R.C.Singh Imp. Of C.C.Rd
11 27.10.16 185000 P.Das Road 12 27.10.16 180000 H.Mohapatra Road 13 27.10.16 150000 H.Mohapatra Road 15 27.10.16 100000 J.Mohapatra Road 29 4.1.17 100000 B.C.Kandi Completion of Boundary wall 31 9.1.17 200000 A.K.Sethy Imp. Of road 39 25.1.17 150000 B.Pradhan C.C.Rd from PMGSY to Mani Pandal Uprghrh 40 25.1.17 51097 S.Dash Banadurga C.C. 41 2.2.17 89156 J.Sahu Rahani Sahi C.C. 45 9.2.17 100000 Bhabagrahi Sahu Com. Of Nitaigour CC
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49 13.2.17 100000 S.Pradhan Imp. Of road from Telia village to Card Bandha 55 7.3.17 167137 C.Sahoo Comp. of Taharpur C.C. 59 21.3.17 100000 K.Sahoo Compl. Sital C.C. Total 1772390
10.SGSY
Sl no Vr. no Dt. Amount To whom paid Name of the work 6 30.3.17 202967 A.K.Parida Repair & Maintenance of block office building Total 202967
12.Repair of Block office building
Sl no Vr. no Dt. Amount To whom paid Name of the work 2 4.2.17 485035 A.K.Parida Repair & Maintenance of block office building Total 485035
13. 3RD S.F.C
87 / 97 AUDIT REPORT 07-06-2018
Sl no Vr. no Dt. Amount To whom paid Name of the work 1 6.4.16 300000 Umesh ch. Sahoo C.C.Rd from Brahamanadevi school to NH-215 6 6.5.16 100000 N.Panda C.C.Rd from M.Patna to Mathapatna 23 5.7.16 110610 R.C.Singh Skilled dev. Training at Korei block 25 29.7.16 300000 B.Khandai R.D.Road to Bipin Panda 30 19.8.16 65757 A.K.Tripathy Block off. building 47 10.2.17 200000 Nilamani Sahoo C.C.Rd 52 9.3.17 400000 N.K.Chandra Repair of block office Total 1476367
In response to the issued obj.memo pg no.66 the local authority stated it has been intimated to the Dev. section.In the mean time some nos. of records produced for verification.Had it been taken necessary early steps most of the records would have been verified.But such interest has not been shown by the local authority.However the reply is not sufficient to settle the obj.Necessary steps need be taken to produce the above listed non-produced records to next audit. Till its production Rs 18031107.00 is kept under objection.
PARA: 16 AUDIT ON UNITS / DEPARTMENT
16.1 -
No comment.
PARA: 17 AUDIT ON SCHEMES / PROGRAMMES
17.1 -
Govt. announces welfare schemes for a cross section of society from time to time. These schemes are either central, state specific or a joint collaboration between the Centre and the State. Panchayat Samiti is a unit to implement the various schemes as per the direction of the Govt. To achieve the mission, the P.S. performed the following duties.
i) To plan & execute developmental programs, schemes & works relating to community development.
ii) To provide social security to weaker section.
iii) Management & control of the public distribution,
iv)To provide wage employment with the goal of reducing unemployment, provide food security against hunger.
v) To create durable assets.
Details of services rendered.
a) Rural connectivity under C.C. Road and G.G.Y. scheme.
b) Rural housing for BPL families under IAY scheme
88 / 97 AUDIT REPORT 07-06-2018
c) Rural housing under MO KUDIA/BPGY for rural non-BPL poor families. d) Creation and supply of drinking water under RWSS scheme.e) Sponsoring loan application under income generating scheme. f) Training programme for swarojagari under OLM scheme g) Distribution of OAP/ODP/NOAP to BPL beneficiaries. h) Distribution of PMS to SC/ST students. i) Construction of AWC building. j) Providing job to job seekers under MGNREGS scheme. k) Providing food security under PDS. l) Overall development in all sections
Physical achievement during 2016-17 fiscal
Name of the scheme Number of spill overNumber of projectTotal Number of projectNumber of spilloverPercentage of
projects fromplanned for the completed during theprojects to the nextachievement
previous year current year as per year year
the annual action plan
1 2 3 4 5 6 7
C.C.Rd/G.P/P.S. Road 5 30 35 26 9 74
GGY 0 222 222 202 20 91
S.F.C 5 30 35 28 7 37
IAY(N) 269 1498 1767 818 1449 46
BPGY 452 452 708 112 596 16
MPLAD 9 3 12 6 12 50
SPF 7 3 10 4 6 40
MLALAD 20 35 55 41 14 75
SDPF 20 35 55 32 23 58
SC/ST 1 0 1 1 0 100
AWC 16 19 35 3 32 9
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IAP 7 0 7 2 5 28.57
FDR 1 0 1 1 0 100
Financial achievement during 2016-17 fiscal Name of the scheme O.B Fund receive duringTotal fund available Expenditure Unspend balance atPercentage of expenditure the year the end of the year to that of the available fund 1 2 3 4 5 6 7 C.C.Rd/G.P/P.S. Road 5332108.87 0 5332108.87 5326129 5979.87 99.88 GGY -256130 34548163 34292033 43777693 -9485660 S.F.C/T.F.C 39053183 0 39053183 12071016 26982167 30.90 IAY(N) 25039372 0 25039372 39216707 -14177335 BPGY 274401140 0 274401140 8095656 19305484 2.95 MPLAD 4590839 3350000 7940839 2417938 5522901 30.44 SPF 1387593 1800000 3187593 396899 2790694 12.45 MLALAD -2973438 14550000 11576562 5991248 5585314 51.75 SDPF 2249027 5500000 7749027 5327830 2421197 68.75 SC/ST 866404 0 866404 400000 466404 46.16 AWC -5431604 0 -5431604 5645761 -11077365 IAP 7552985 0 7552985 1300514 6252471 17.21 FDR 2661273 0 2661273 70624 2590649 2.65
17.2 -
List of projects under MLALAD scheme during the year 2016-17
Sl no Vr. no Dt. Amount To whom paid Name of the work Status
1 2 3 4 5 6 8
1 7.4.16 200000 Biswamber Malik Imp. Of C.C.Rd fron R.D.Road to Podi viilage c
2 7.4.16 50000 Hemant Nayak Comp. of Radhakrushna C.C. c
3 50000 Mahendra Parida Comp. of Maa Durga C.C. c
4 8.4.16 50000 Ajaya Nayak Cons. Of Mahapata C.C. N
5 27.4.16 50000 R.C.Singh Imp. Of C.C.Rd N
6 1.5.16 50000 B.Jena Comp. of Sahadakolisiba C.C. c
7 25.5.16 50000 N,Das Compl. Of Hingula C.C. Refer Vr no.27
8 2.7.16 18858 L.Sahoo Comp. of H. C.C C
10 5.10.16 50000 K.Biswal Omm C.C c
11 27.10.16 185000 P.Das Road N
12 27.10.16 180000 H.Mohapatra Road N
13 27.10.16 150000 H.Mohapatra Road N
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14 27.10.16 200000 S.R.Patri Road c
15 27.10.16 100000 J.Mohapatra Road N
16 3.11.16 50000 S.Pratihari comp. of Mahavir C.C c
18 18.11.16 75000 A.K.Das Comple. Of Jagannath C.C. c
19 18.11.16 166000 H.Mohapatra Road Refer vr no.30
21 2.12.16 200000 G. Sahoo Imp. Of road from Bijaya Swain house to Sivamandira c
22 15.12.16 150000 H.K.Jena Cons. Of Mahapata C.C c
23 20.12.16 200000 J.Singh Comp. of Ananta purusottam c.c. c
24 30.12.16 100000 P.Das Const. of Toilet of Radharaman H.S c
27 3.1.17 150000 N.Nayak Comp. of Hingul C.C. c
28 4.1.17 50000 B.Pahi Comp. of Bhagabat C.C. c
29 4.1.17 100000 B.C.Kandi Completion of Boundary wall N
30 4.1.17 9000 H.Mohapatra Imp. Of road C
31 9.1.17 200000 A.K.Sethy Imp. Of road N
32 9.1.17 150000 R.Pattanaik Comp. of Chaitanya C.C. C
33 10.1.17 100000 Comp. of Chotari C.C. c
34 17.1.17 200000 N.K.Pahi Comp. of Gundich C.C. c
35 17.1.17 100000 R.K.Mohapatra Imp. Of road C
36 25.1.17 150000 D.Acharya Comp. of Radhakrushna C.C. c
37 25.1.17 100000 N.Sahoo Imp. Of Nitayigour C.C C
38 25.1.17 150000 J.K.Malik Sanischer C.C c
39 25.1.17 150000 B.Pradhan C.C.Rd from PMGSY to Mani Pandal Uprghrh N
40 25.1.17 51097 S.Dash Banadurga C.C. N
41 2.2.17 89156 J.Sahu Rahani Sahi C.C. N
42 7.2.17 100000 K.C.Roul Com. Of Nitaigour CC c
43 7.2.17 50000 D.Malik Com. Of Laxminarayan C. C c
44 9.2.17 100000 Narayan Jena Imp. Of road from NH-215 to Harichandanpur c
45 9.2.17 100000 Bhabagrahi Sahu Com. Of Nitaigour CC N
46 9.2.17 100000 Rabi Narayan Prusty Imp. Of road C
47 9.2.17 50000 R.Barik Comp. of Balukeswar C.C c
48 9.2.17 100000 A.Mohapatra Comp. of Kajulai C.C c
49 13.2.17 100000 S.Pradhan Imp. Of road from Telia village to Card Bandha N
50 16.2.17 100000 K.C.Sahoo Comp. of Dadhibaman C.C. c
51 16.2.17 200000 B.K.Sahoo Comp. of Baya Pagala C.C c
52 2.3.17 50000 P.Dehuri Comp. of Banapur C.C c
53 200000 B.B.Sahu Comp. of Panikoili C.C c
54 50000 R.Jena Comp. of Bantala C.C c
55 7.3.17 167137 C.Sahoo Comp. of Taharpur C.C. N
56 7.3.17 50000 G.Das Comp. of Harijan sahi C.C c
57 7.3.17 50000 T.K.Swain Imp. Of road from R.Sethy house to PMSGY road C
59 21.3.17 100000 K.Sahoo Compl. Sital C.C. N
60 31.3.17 50000 L.Das Comp. of Mahalaxmi C.C c
61 31.3.17 100000 N.Mahala Comp. of Satsangh C.C c
62 31.3.17 100000 D. Patra Comp. of Raghunath Jew C.C c
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17.3 - Block & GramPanchyat Level Bharat Nirman Rajeev Gandhi Sewa Kendra
Block & GramPanchyat Level Bharat Nirman Rajeev Gandhi Sewa Kendra
S.No. Panchayat / Block Current Status Work Name Amount Sanction Expenditure Under NREGA level (In Lakh) (In Lakh)
NREGA Material Labour Total
1 Amrutia Completed Bharat Nirman Rajeev Gandhi Sewa Kendra 10.00 9.63368 0.4 10.03368 ,Amrutia)
2 Dhaneswar Completed Bharat Nirman Rajeev Gandhi Sewa Kendra 10.00 9.48159 0.075 9.55659 ,Dhaneswar)
3 Gourpur Completed Bharat Nirman Rajeev Gandhi Sewa Kendra 10.00 10.31481 0.4675 10.78231 ,Gourpur)
4 Karada Completed Bharat Nirman Rajeev Gandhi Sewa Kendra 10.00 9.2045 0.11125 9.31575 ,Karada)
5 Ranapur Completed Bharat Nirman Rajeev Gandhi Sewa Kendra 10.00 9.2458 0 9.2458 ,Ranapur)
6 Taharpur Completed Bharat Nirman Rajeev Gandhi Sewa Kendra 10.00 9.39667 0.51875 9.91542 ,Taharpur)
7 Andhari Completed Bharat Nirman Rajeev Gandhi Sewa 10.00 9.73955 0.40375 10.1433 Kendra,Andhari)
8 Ashanjhar Completed Bharat Nirman Rajeev Gandhi Sewa 10.00 9.49832 0.38375 9.88207 Kendra,Ashanjhar)
9 Badabiruhan Completed Bharat Nirman Rajeev Gandhi Sewa 10.00 9.65358 0.165 9.81858 Kendra,Badabiruhan)
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10 Bandalo Completed Bharat Nirman Rajeev Gandhi Sewa 13.00 11.18289 0.53268 11.71557 Kendra,Bandalo)
11 Barundei Completed Bharat Nirman Rajeev Gandhi Sewa 10.00 9.10409 0.58865 9.69274 Kendra,Barundei)
12 Goleipur Completed Bharat Nirman Rajeev Gandhi Sewa 10.00 9.44271 0 9.44271 Kendra,Goleipur)
13 Janha Completed Bharat Nirman Rajeev Gandhi Sewa 10.00 9.08875 0.58536 9.67411 Kendra,Janha)
14 Kantore Completed Bharat Nirman Rajeev Gandhi Sewa 10.00 9.72549 0 9.72549 Kendra,Kantore) 15 Khamana Completed Bharat Nirman Rajeev Gandhi Sewa 10.00 9.65629 0.46 10.11629 Kendra,Khamana) 16 Tulati Completed Bharat Nirman Rajeev Gandhi Sewa 10.00 9.14644 0.57156 9.718 Kendra,Korei) 17 Makundapur Completed Bharat Nirman Rajeev Gandhi Sewa 17.00 15.5279 1.47492 17.00282 Kendra,Makundapur)
18 Mulapal Completed Bharat Nirman Rajeev Gandhi Sewa 10.00 9.43548 0.2175 9.65298 Kendra,Mulapal) 19 Pachhikote Completed Bharat Nirman Rajeev Gandhi Sewa 10.00 9.53452 0.26125 9.79577 Kendra,Pachhikote) 20 Panikoili Completed Bharat Nirman Rajeev Gandhi Sewa 10.00 11.34455 0 11.34455 Kendra,Panikoili) 21 Sadakpur Completed Bharat Nirman Rajeev Gandhi Sewa 10.00 9.21922 0 9.21922 Kendra,Sadakpur) 22 Talagada Completed Bharat Nirman Rajeev Gandhi Sewa 10.00 9.64598 0.3 9.94598 Kendra,Talagada) 23 Block Level Completed Bharat Nirman Rajeev Gandhi Sewa 25.00 24.72698 0.76757 25.49455 Kendra,Korei) Total 255.00 242.9498 8.28449 251.2343
PARA: 18 MISCELLANEOUS
18.1 - Irregular maintenance of P.S. Account O.S.P. No.95
On verification of cash books maintained in P.S. it is revealed that during the period under audit no cash book has been signed with dated initial from 1.4.16 to 31.3.17 .It indicates the accounts are bypassed without verification of A.O. which contravenes the P.S.A.P. Rules and accounting procedure .It apprehends major irregularities have been done .It may be cautioned and attention of the higher authority may be drawn in this regard .
In response to objection memo Vide P. No.94 the local authority replied that noted for future guidance .The compliance is not to the point on which objection raised.It is the irresponsibility of the B.D.O/cashier/H.C not to get it signed from the accounts officer.
18.2 - Staff position of Korei P.S during 2016-17
Sl.No. Name of the Post Full name of incumbent Period of GPF/CPF A/C No
incumbency
during the year
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1 2 3 4 5 1 BDO Artabandhu Lenka 1.4.16 to 31.3.17 55288P(O) 2 ABDO Rahas Bihari Nayak 14.8.16 to 31.3.17 18644CDP(O) 3 WEO Hemanta Ku. Jena 1.8.16 to 31.3.17 53194MSD(O) 4 BSSO Srikant Ku. Upadhaya 1.4.16 to 31.3.17 18361CDP(O) PA Kumbhakarna Dandapatta 34537AV(O)
5 AEE Manoj Ku. Senapati 1.4.16 to 31.3.17 64605PW(O)
6 7 A.O Damodar Panda 9.9.16 to 31.3.17 19547CDP(O) 8 GPEO Debiprasad Jena 9 Head Clerk Godabarish Mishra 1.4.16 to 31.3.17 21697LR(P) 10 Sr .Clerk(Cashier) Rabinarayan Rout 1.4.16 to 31.3.17 34355MSD(O) 11 Jr. Clerk(Dev.) Uttam Ch. Rana 1.4.16 to 31.3.17 110018019482 12 Jr.Clerk Rajesh Ranjan Das 1.4.16 to 31.3.17 1008014483 13 J.E Amulya Ku. Tripathy 1.4.16 to 31.3.17 14 UAE Rabindra Ku. Sethy 15 GPTA Sushil Ku. Hembram 16 GPTA Ramesh Ch. Singh 17 GPTA Tusharkanta Patra 18 GPTA Nalinikanta Chandra 19 PEO Jagannath Majhi 17448CDP(O) 20 PEO Udayanath Panda 21048CDP(O) 21 PEO Chaturbhuja Sahoo 21444CDP(O) 22 PEO Madan Mohan Sahoo 15891CDP(O) 23 PEO Kartik Ch. Jena 35958AV(O) 24 PEO Ramesh Ch. Rana 110011839362 25 PEO Krushna Ch. Das 1101183936 26 PEO Nabaghana Munda 18855CDP(O) 27 PEO Suresh Ku. Sahoo 111008032704 28 PEO Chandramani Deogaon 111004010886 29 PEO Gouranga Ch.Sahoo 110021910856 30 PEO Rama Chandra Das 110054010883 31 PEO Arun Ku. Sahoo 110041839365 32 PEO Sitarani Soren 110084010887 33 PEO Sribas Ku. Rout 110084010890 34 PEO Abhimanyu Nayak 110021839366 35 PEO Dinabandhu Ojha 110081839363 36 PEO Madan Mohan jena 110012553908 37 PEO Sanjukta Sahu 110004011012 38 PEO Satyabhama Sahu 110064010888
PARA: 19 AUDIT OF LOAN/DEPOSITS/CPF INCLUDING POSITIONS
19.1 - Non remittance of Govt dues
Rule-6 of Odisha Treasury code Volume-I read with Rule-4 of Odisha General Financial Rules stipulates that all money received/ realised on behalf of Government should be deposited in full by the competent authority within three days of receipt of the same. Retention of Government money/revenue outside the Govt. account is highly irregular and not permissible. In violation to the above instruction the following Govt. dues to the tune of Rs. 1636723/- such as Royalty, VAT, Labour Cess realised from different work bills are yet to be deposited.
Particulars Govt Dues Royalty VAT Labour Cess I.T. Total Dues outstanding for 1112042 281891 220169 -11145 1602957
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deposit at the beginning
of the year Amount collected 1871484 775220 852014 28127 3526845
during the year Total 2983526 1057111 1072183 16982 5129802 Amount remitted during 1864047 739889 882431 6712 3493079
the year Balance to be remitted 1119479 317222 189752 10270 1636723
at the end of the year steps need be taken to deposit the unremitted amount to proper quarter .Till the deposit of same & compliance reported to audit Rs.1636723/- is kept under objection.
19.2 -
PARA: 20 RESULT OF AUDIT
20.1 -
General irregularities and improper maintenance of accounts/records of Korei P.S. for the year 2016-17 : Maintenance of accounts in Korei Panchayat Samiti is not satisfactory due to the following reasons:
1.The Budget Estimate of the P.S for the year 2016-17 was not prepared by the B.D.O (Violation of Rule 3 of Odisha Panchayat samiti Budget Rules 1969 . 2. Cash Book entries not attested by the DDOs. (As per Rule 36(2) of PSAP Rules 2002); 3. Huge amount of unadjusted advance rolled years together, detail in para no-8 Advance and Outstanding advance ledger ware not maintained (As per Rule 42 & 43 of PSAP Rules 2002) 4. The E- transfer grant are not accounted for in many cases which may be taken care of so that the minus balance of cash book can be avoided; 5. Details of Cheque book were not maintained. (Rule 24 of PSAP Rules 2002); 6. Neither the Register of Receipt and expenditure nor the analysis of closing balance on the basis of supporting documents and registers was maintained by the local authority. (Rule 36(1) of PSAP Rules 2002); 7. Physical verification of cash at the end of the month is not conducted by BDO (As per Rule 36(2)(e) of PSAP Rules 2002); 8. Grant Register was also not maintained in the P.S. (Rule 5(4) of P.S. AP Rules 2002). 9. As per the scheme guidelines, the assets created out of Govt. grants shall be duly entered in the asset-register showing the details of the source of expenditure, dates of commencement and completion of works and handing over of the asset etc. The asset register should be reviewed periodically by the BDO besides the district authority.Register of Assets owned by the Panchayat samiti is also not maintained. 10. Review of the expenditure in respect of various schemes for which Grant in Aid has been received during the financial year in the month of April every year. (Violation of Rule 57 of P.S AP Rules 2002). 11. Works remaining incomplete for years together taken up under various schemes 12. Non submission of UCs to the concerned authorities in time. (Contravention of Rule 59 of PS AP Rules 2002). 13. No compliance report was submitted to the proper quarters for previous audit reports of LFA & I.R. of A.G. 14. The irregularities and defects pointed out in the previous audit reports and reviews were not yet been rectified. 15. The bank pass books are neither not being reconciled by the P.S. official in monthly basis as prescribed by Govt. from time to time. Due to delay in production of the bank pass books to audit, a lot of difficulty has been faced by the audit team to verify the drawl and deposit transactions during stipulated time. 16. Neither the stock for the returned used tube well spare parts were not maintained nor steps were being taken to auction sale such used spare parts to augment Govt. revenue. All such information should be scrutinized by the A.E., Accountant and Accounts Officer of the P.S. on a regular basis. 17. The maintenance of the work case records were not as per the Govt. guidelines. In most cases, though the executants failed to complete the work within stipulated time, neither any notice has been served nor the work order cancelled to speed up the work, rather after a sizeable gap of time the executants were allowed to execute the work in the enhanced rate, which results less execution of work and the very purpose of sanction of Govt. Grants failed. 18. No realistic estimate was prepared by the technical staff of the P.S. after the field visit in obedience to Govt. Instructions; rather the estimate in almost all case records was just a copy of the bill prepared by the JE/GPTA of the P.S. after execution of the work. This derives the inference that the estimate was prepared and approved with a back date signature of the JE/AE and BDO of the P.S. No technical report was prepared basing on the site condition before preparation of the estimate taking into specific deviations for execution of the projects. In most case records the analysis of the rates along with the
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approved lead statement was not enclosed to verify the admissibility of the rates allowed to the executants/contractors. The date of commencement and completion of the projects were not reflected in the body of the measurement book. The photographs of the projects before, during and after execution are to be furnished as per Govt. guidelines.
Basing on the above mentioned observations during the current audit, the state of maintenance of accounts was very poor, which needs much improvement. Hence, the B.D.O. of the Panchayat Samiti is advised to take necessary steps for improvement of maintenance of records and registers after careful consideration of the above points.
20.2 - Remarks
As a result of this audit for 2016-17 a total sum of Rs.7,41,88,183.00 is held under objection which includes Rs.26,74,456.00 is suggested for recovery . Besides it, a sum of Rs.1,10,832.00 has been recovered in the instance of audit and at the time of exit conference.
Result Of Audit Sl Name Of The Amount Amount kept on Amount Amount Amount Remarks No Paragraph suggested for objection(In Rs:) Surchargeable(I Embezzlement(I Othercases(In recovery(In Rs:) n Rs:) n Rs:) Rs:) 1 5.1 0.00 31656622.00 0.00 0.00 0.00 2 6.1 71151.00 71151.00 71151.00 0.00 0.00 3 8.1 64000.00 64000.00 64000.00 0.00 0.00 4 9.1 0.00 14875291.00 0.00 0.00 0.00 5 11.1 65100.00 65100.00 65100.00 0.00 0.00 6 11.3 15000.00 476950.00 15000.00 0.00 0.00 7 13.2 31900.00 31900.00 31900.00 0.00 0.00 8 14.1 0.00 51211.00 0.00 0.00 0.00 9 14.2 45353.00 45353.00 45353.00 0.00 0.00 10 14.3 0.00 444240.00 0.00 0.00 0.00 11 14.4 2156954.00 3116020.00 2156954.00 0.00 0.00 12 14.5 0.00 2643259.00 0.00 0.00 0.00 13 14.6 0.00 84354.00 0.00 0.00 0.00 14 14.7 700.00 700.00 700.00 0.00 0.00 15 15.2 22138.00 22138.00 22138.00 0.00 0.00 16 15.3 6446.00 6446.00 6446.00 0.00 0.00 17 15.4 10231.00 10231.00 10231.00 0.00 0.00 18 15.5 11183.00 11183.00 11183.00 0.00 0.00 19 15.6 12325.00 12325.00 12325.00 0.00 0.00 20 15.7 2799.00 2799.00 2799.00 0.00 0.00 21 15.8 9500.00 9500.00 9500.00 0.00 0.00 22 15.9 13394.00 13394.00 13394.00 0.00 0.00 23 15.10 86993.00 86993.00 28998.00 0.00 0.00 24 15.11 20978.00 20978.00 20978.00 0.00 0.00 25 15.12 3173.00 3173.00 3173.00 0.00 0.00 26 15.13 25138.00 25138.00 25138.00 0.00 0.00 27 15.14 0.00 669904.00 0.00 0.00 0.00 28 15.15 0.00 18031107.00 0.00 0.00 0.00 29 19.1 0.00 1636723.00 0.00 0.00 0.00 Total 2674456.00 74188183.00 2616461.00 0.00 0.00
Audit Certificate
Cetrified that the accounts of Korei P.S. for the financial year 2016-2017 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
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Statement Page No 1 11.3 ICICI,J.town,059201000989 2018-02-06 5900 SRI RABI NARAYAN ROUT,Ex-cashier 2 11.3 SBI, Panikoili 30976581480 2018-05-16 10376 Sri Rabinarayan Rout,Ex-Cashier 3 11.3 SBI, Panikoili ,32323833994 2018-05-18 18000 Sri Rabinarayan Rout, Ex-Cashier 4 11.3 Dena bank,125310033524 2018-03-22 3894 SRI RABI NARAYAN ROUT,Ex-cashier 5 11.3 BOI,J.RD,511510113005521 2018-03-22 22662 SRI RABI NARAYAN ROUT,Ex-cashier 6 11.3 Dena Bank,Jajpur Road 2018-05-18 50000 Sri Rabinarayan Rout, Ex-Cashier Total110832
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