lf?S:S:rffi IiG:nlfi :]ffi :l'-siiifi (:i'iES'::S'r':iJff:ffi f'lf::lri+*l ?.j'1s*1:ili${ii":,i:{r:: i:::{rRI :+} ::*V;ili'i*E':-:rl$iflll''i$';ffi:irv''til F il lr ti ii: f X 7: f,
wffieq ffi* t\ \_ 1" t 'r \..-- the \' \ .,.t .,i$Bport of Comptroildi bnd Auditor General of India for the Year 2015-16
#=alef €sfiql : f I Plilll'i t.l hi'l}:RI :s'f llED!t I A'f fli.) T{ t T.!',1 }i .r-\l
Tripura Tribal Areas Autonomous District Council' Khumulwng, TriPura Report of the Comptroller and Auditor General of India for the year 2015-16
Tripura Tribal Areas Autonomous District Council Khumulwng, TriPura TABLE OF CONTENTS
I Paragraph Page(s) I
I l vii Oven'ieu, I ts -;-.*-.-.7 Profile of Tripura Tribal Areas Autonomous l)tstnct Uounctl I.l I Management of Fund r.2 2 ia Maintenance of Accounls l.J 3 1^ Administrative set-up of the 3 Cha II: Audit of accounts ---1 ---; t o Receipts and Disbursements ---II ) 9 Resources, availability of funds and expenditure -- -'-) I Cash and Bank Balances z.J^a I n 1A Non-preparation of Bank Reconciliation Statement L.a 16 Nut.,." of receipt under Grants-in-aid not disclosed 2.5 t7 n...ipt of Scheme Funds without routing through Council 2.6 t7 Accounts Overstatement of receipt of festival advance 2.7 18 Overstatement of receipts from outside budgets 2.8 l8 Understatement of exPenditure 2.9 l9 Understatement of capital expenditure 2.r0 20 ?n Discrepancies in General Provident Fund 2.t1 22 Sales Tax 2.r2 Income Tax /-.TJ L) 25 Cess 2.14 Understatement of Security Deposit 2.r5 26 Understatement of closing balance of Professional Tax 2.16 LO Non-rnaintenance of Ledger Accounts and Trial Balance 2.t7 27 Distinction of expenditure between Plan and Non-Plan 2.18 27 Non-declaration of accounting policies 2.19 28 Internal Controls 2.20 29 Follow up action on audit rePorts 2.21 30 Conclusion 2.22 30 ComPliance Audit Chapter-Ill: a1 aa Ardit of tntesrated Child Developmett S.!r199q{lQ-S) J.I JJ in AWCs 3.1.1 34 Infrastructure aA Drinkins Water and toilet facilities 3.r.2 J4+ Kitchen shed J.I.J 35 Supplementary Nutrition Programme 3.r.4 3l Pre School Education 3.1 .5 38 Health Check-ups 3.1.6 39 Dhalat f.rrtuttution of 355 SBDTW under MGNREGA in ).L 40 District Particulors Poragraph Puge(s) 1.)1 Short suppl.v of ;"t.t*lt b)' th. supplier leading to J.L,] 41 embezzlement of { 59.48 lakh. valued aaa Non-availabilitl of materials at u'ork site )./.L 42 t 24.83 lakh ezzlement of labo"t *uget of { 31' J ./.. ) 43 Sr$.t.d .-b 1- 1^ A +-) Excess payment of t 10.94 lakh J..L .+ of @erials leading to blockade of funds 3.2.s 44 { 40.88 lakh A< Irregular execution of work 3.2.6 AJ aa-7 A< J,Z, I Power connection -J 46 Labour Cess 3.2.8 Aa ffi 3.2.9 +o 3.2.10 46 ffi aa 47 Suspected MisapproPriation J.J aa 1 D"rbtftl pt"."t*"ettt of medicine amounting to { 1 3? lug J.J. I 48 a1a Nott u".ountal of pig ration of t 0.44 lakh i.3.L 48 49 Gcorrect credit of interest in the savings account 3.4 3.5 51 Excess and inadmissible PaYment Er..ts payment of printing charges of t 3.04 lakh 3.5. 1 51 test 3.5.2 i/ Unproductive and unfruitful expenditure 3.6 52 Idle op.nditure on construction of market stalls 3.7 53 Cost overun 3.8 JA 55 Outstandi ng Temporary Advances 3.9 3.10 56
3.1 1 56 Conclusion 3.r2 57 Appendices Porticnlms Appendices Posek) List of units covered for transaction audit for the period liom I 6l Aoril 2013 to March 2016 and accounts audit of 2015-16 Statement showing closing balances l,ving u'ith the Sub- II 62 ZDOs as on 31't March 2016 Statement shou'ing cheque issued but not presented in the III 63 bank for payment Staternent shou ing cheque received by the DDOs and IV 69 credited in the bank Account but not encashed. Statement showing discrepancies in closing cash balances shown in the annual accounts and the actual balances as Der V 70 cash book of the DDOs Statement show-ing cheques in transit not taken into account VI 72 durinq 20I5-16 Statement showing non-preparation of bank reconciliation VII 75 statement durins 20I 5 -I 6 Statement showins expenditure incurred on Capital items ViII 76 Statement showing list of DDOs prepared their annual x 83 accounts without maintaining any Ledger Accounts Statement showing materials short supplied by the Kulai X 85 Prathamik Krishi Samabava Samity Ltd. Kulai Statement showins materials not found at work site XI 88 Statement showing SBDTWs were not found during physical XII 101 verification Statement showing outstanding temporary advance lying XIII 105 with the Implementing Officers in respect of ZDOs Statement showing outstanding temporary advance lying XIV t07 with the Implementins Officers under SZDOs Statement showing outstanding temporary advance lying with the Implementing Officers in respect of Executive XV 109 Ensineer Statement showing outstanding temporary advance lying with the Implementing Officers in respect of Assistant XVI 112 Directors, Animal Resource Development Department Statement showing outstanding temporary advance lying with the Implementing Officers in respect of five Child XVII 115 Development Proiect Offi ce
1ll Preface
Paragraph 7(4) This Report has been prepared for submission to the Governor under to the issues arising of the Sixth Schedule to the constitution o1'India. It relates mainly of the Tripura Tribal fi.om the audit of the Annual Accounts as also of the transactions Areas Autonomous District council for the year 2015-16.
2. This Repofi contains three Chapters. the first of w'hich deals with the Council' the rules for the Constitution of the Tripura Tribal Areas Autonomous District by the District Council' management of the District Fund and maintenance of accounts perlains to audit chapter-ll includes comments on accounts of the council. chapter-Ill Council for the year observations detected during test-audit of the transactions of the 2015-r6. Overview OVERVIEW
This Repofi contains three Chaptefs. Chapter-I provides a background on the formation of the Autonomous District Council. rules for the management of the District Fund and relevant constitutional provisions on maintenance of Accounts. Chapter-Il deals with audit comments on annual accounts of the Council forthe year 2015-16 and contains 22 paragraphs. Chapter-Ill of the Report details the audit findings perlaining to transaction audit of the Council and contains 12 paragraphs. A synopsis of the important findings contained in the Reporl is presented belou': 1. Comments on Accounts The Council could utilise 64 per cenl of total available funds during 2015-16. < 266.47 crore was lying unutilised as closing balance at the end of 2015-16' {Paragraph 2.2(ID (b)}
Closing bank balance of the Council was understated by t 18.99 crore in 2015-16 due to non-inclusion of fixed deposit made by the Council' (Paragraplt 2.3(i))
The balances of { 13.58 crore lying unspent with the Sub Zonal Development Officers r,vere not reflected in the closing cash balances of the Council in 2015-16' (Paragraph 2.3(iii))
During 2015-16 expenditure of the Council was understated by t 1.14 crore with understatement of closing balance by { 0.27 crore' (Paragroph 2.9)
v1l 2. Au and pig ration valued There w'as doubtful procurement of medicine of t 1'32 lakh t 0.44 lakh in four cases. (ParagraPhs 3.3.1 and 3'3'2) Bank During 2015-16, Tripura Gramin Bank (TGB), Tripura State Co-Operative interest of (TSCB), United Bank of India (uBI) and AXIS Bank shorl credited Drawing and Disbursing < 1.84 crore in 45 savings accounts maintained by the 36 Officers. (ParagraPh 3.4) area of the Lukra Non-construction of pucca channel to divert water to the catchment to cover cultivable cherra (Laxmi cherra) at Nutan Bazar under Hezamara Sub Zone diversion scheme areas resulted in expenditure of { 2.62 crote incurred on the years. remained grossly unproductive and unfruitful for nearly three (ParagraPhs 3.6) in four markets Five market stalls constructed (May 201 5) ata cost of t 14.39lakh could not select remained idle till March 2018 as the Village Committees beneficiaries. (ParagraPhs 3.7) Implementing Temporary advances amounting to t41.84crore given to different of different officers during the period from April 2008 to March 2018 for execution works were pending for recovery/adjustment as of May 2018' (ParagraPh 3.9) v11l CIIAPTER-I Constitutiotr, Rules and Maintenance of Accounts Chapter-I: Constitution, Rules and jllainten ance of Accounts 1.1 Profile of Tripura Tribal Areas Autonomous District Council The Tripura Tribal Areas Autonomous Dislrict Council (TTAADC) is an independent Council administering the tribal areas o1 the State of Tripura. Its headquarters is situated at Khumulw-ng in West Tripura District. TTAADC w-as set up in January 1982 in pursuance of the Tripura Tribal Areas Autonomous District Council Act, 1979 under the provisions of Article 246(3) read with Seventh Schedule to the Constitution of India. It was subsequently (April i985) brought under the provision of Article 244(2) read with Sixth Schedule to the Constitution. The ttn t: L principal objective behind setting [*-t**t ' up of the Autonomous District Council w'as to empower the N#,,##r indigenous people to govern themselves, to ensure all round development and to protect and preserve their culture, customs and traditions. The total area of the TTAADC is 7,132.56 sq.km, which covers TTAAIIC AR€A IH TRIgURA (in tisflt Ersen cs{ourl about 68 per cent of the total area (10,491sq. km) of the State. TTAADC is govemed by a Council which has 30 members. Out of the 30 members, 28 members are elected through adult suffrage while two members are nominated by the Governor of Tripura. Out of 28 elected seats, 25 are reserved for Scheduled Tribes. The Sixth Schedule to the Constitution provides for administration of specified tribal areas by constituting a district council for each autonomous district with powers to make laws on matters listed in Paragraph 3(1) of the Schedule mainly in respect of allotment, occupation, use of land, management of forests other than reserved forests, use of any canal or water courses for inigation purposes, regulation of the practice of "Jhym" or other forms of shifting cultivation, establishment of village or town Audit Report for the year 2015-16 i and Maintenance of Accounts ffifui";'.,w#mChapter-l: Constitution, Rules Comn-rittees or Councils and their pou,ers. r'illage or to\\'n adnrinistration including police. public health and sanitation and inl'reritance of propert-v. Under Paragraph 6(1) of the Sixth Schedule. the Councils have pou'-ers to establish. construct 01' nanage primary schools. dispensaries. markets, ferries, fisheries. roads. road transport aud waterways in the respective autonomous districts' The Council has also the po\\'er to assess, levy and collect, within the autonomous district, revenue in respect of land and buildings. taxes on professions, trades, callings goods and employment, animals, vehicles and boats, tolls on passengels and carried in ferries and for the maintenance of schools- dispensaries and roads as listed in Paragraph 8 of the Sixth Schedule. 1.2 l\{anagement of fund In terms of the provisions of Paragraphl (2) of the Sixth Schedule to the Constitution of India, Tripura Tribal Area Autonomous District Council Fund Rules, 2005 u'ere framed by the Council and notified in December 2006 for the management of the District Fund. District Fund means the District Fund of the Autonomous District Council constituted under the provisions of Sub- Paragraph (I) of Paragraph 7 of the Sixth Schedule to the Constitution of India to which shall be credited all moneys received by the District Council in the course of the administration of the Autonomous District Council in all accordance with the provisions of the Constitution. The fund shall comprise and receipts fiom the Government either in the form of Grant-in-aid or otheru'ise all receipts realised by the District Council including the taxes levied or other revenues or receipts realised under the laws, rules, or regulations framed by the District Council. The fund shall also include any liquid assets, surplus revenue, customary from the receipts, cash balance or bank balance etc. acquired by the District Council previous Administrator of the locality or area constituting the Autonomous District and also any arrear revenue or receipt accruing to the administration before the constitution of the District Council but realised thereafter. Any matter relating to management of the District Council Fund, u'hich ts not residuary covered by or under these rules, shall be referred to the Governor and his/her decision or direction there on shall be deemed to be a part of these rules. Audit Report for thc Year 2015-16 er-l: Constitution. Rules and Maintenance of Accounts In terms of Paragraph 7 (a) of the Sixth Schedule of the Constitution of India, the Comptroller and Auditor General of India shall cause the accounts of the District Council to be audited in such manner as he ma1' think fit. and the reports of the Comptroller and Auditor General relating to such accounls shall be submitted to the Governor who shall cause them to be laid before the Council' 1.3 Maintenance of Accounts In pursuance of ParagraphT (3) of the Sixth Schedule to the Constitution of India, the form of Accounts of the Council was prescribed by the Comptroller and Auditor General of lndia. The annual accounts of the District Council shall record all transactions, which take place during a financial year commencing from 1 April to 31 March. The Annual Accounts for the year 2015-16 w-as submitted to Audit in the prescribed format. 1.4 Administrative set-up of the Council Administration of TTAADC and its subordinate offices are managed from its headquarters at Khumulwng, West Tripura District. A flow chart of administrative set-up is given in Chart 1.1. Chart 1.1: Administrative set up of the Council - **"'*.ti g$liiii.:i:\\W$N\;:.1\-\\Slffiii:li!;t^ lfi:,:l:Li\\$S$s . - t ;:- ."" i'$ tA . -r - ' # +s$a ': ;" i 1's:' " i Executive; I Principal officers r ff$ * I t i.= "-Additional chief i g: Sub-Zonal i t-*_*9*lll:::.-* .--*-.*1i,1*:..'l***"**-: s: i;ciil; i il o.".r"p**t i i-.*\ f-* ""*"*"*-w**-*T.' ft officers i {'*'**\::'::\'\\st\it::i!s\s:i1:::::Nr*\\ *-' ff=='*H;'ilffiff*;NH3i:::-ln+il$!$ffi:\:::+.INW:::'::i:S*Sl\s;i:r:''\ $.i ,'r e - ^-r I a*=l*ilffi-'=\ ;'':eq;l*-:* \*-s::l*"-"j=w*"-- ' K-.r-::::i::i-*:: Y:::::::* l::::::::::'i.\N:''::r':raw.r iililii*'::::i:'::*S'tlil^ u\*a-::i:"1"-qt,F*l-e.::-"-:g.i During 2015-16 there w'ere 80 Drawing and Disbursing Officers (DDOs) under the control of TTAADC. Auclit Report for the year 2015-16 CIIAPTER-II Audit of Accounts Chapter-Il: Audit of Accounts The annual accounts of the Distlict Council shall lecord all transactions. rl,hich take place during a financial year commencing frorn I April to 31 March. The annual accounts the of District Council shall be maintained in such forms as may be prescribed by the Comptroller and Auditor General of India. The annual accounts so compiled in prescribed forms and duly authenticated by the Chief Executi'r.e Oflicer and Executive officer (Finance) of the Council shall be submitted in triplicate to the Accountant General (Audit) by the 30 June of the following year for conducting audit. The Council prepares its annual accounts for tl-re year 2015-16 in the prescribed format containing the seven statements (Table 2.1), which detail the receipts and disbursements of the council for the year with bifurcation of the expenditure under revenue, capital. plan and non-plan. Table 2.1: Details of statements of Annuar Accounts Sl. No. Statement No. particulars of statemenls 1: Statement No. 1 Sumrnary of Transactions .?: . , ftatementNo. 2 Capital Outlay_progressive Capital Outlay. - 3,.. Statement No. 3 Deposit position ,4. Statement No. 4 Loans and Advances by the Council 5' Statement No.5 Detailed account of receipts by Major Heads (District Fund and Deposit Fundr). Statement 6' No. 6 Detailed account of expenditure by Minor Heads (District Fund and Deposit Fund). StatementNo. 7' T Statement of receipts. disbursements and balances under heads relating to District Fundand Deposit Fund The development programmes of the Council are implemented within the TT'AADC areas by the five Zonal Development Officers (ZDOs), five Executive Engineers(EEs) along with other departments. Audit of the Tripura Tribal Areas Autonomous District Council was conducted through test check of records of the Executive Officer (Finance), Executive Officer (Admn'), f|e Zonal Development Officers, five Executive Engineers and l5 other DDosout of 80 DDos using Simple Random Sampling Without Replacement (sRSwoR) method. A list of selected units is detailed in Appendix- I. 'According to para 6 under chapter-ll of the TTAADC Fund Rules, 2005, Deposit Fund deals with expenditure met usually from borrowed funds with the object either of increasing concrete assets of a material and permanent character or reducing recurring tiib;tities. It also includei receipts of a capital nature intended to be applied as a set offto capital expinditure Audit Report for the year 2015-16 *IgfS#- r--r*'-**-*"** ' Apart from scrulinl' of records. physical inspection of projects along u'ith representatives of the Council u'as also conducted and photographic evidence taken. n'here e\rer necessar-v,to substantiate audit findings. Audit of the Tripura Tribal Areas Autonomous Dislrict Council for the year 2015-16 were taken up to assess the completeness, occurrence. measurement. and regularity of the transactions recorded during the year. It rvas also assessed whether the recorded transactions had been properly classified, accounted for/disclosed where appropriate. Results of audit are discussed in the succeeding paragraphs. 2.1 Receipts and Disbursements The receipts and disbursements of the Council for the year2O15-i6 are given in Table 2.2. Table 2.2: Receipts and Disbursements for the year2O15-16 ({ in Iakh) Part-IDISTRICTFUND Revenue Section Receipts Disbursements Ref: 2014-15 Revenue Receipt 2015-16 2014-15 Ret enue Expenditure 2015-16 Statement No.6 Grants -in-aid from 4076.49 Other Administrative 4511.50 SlNo. 1 & State Government- Service 2 11000.00 (i) State Plan 12000.00 660.12 Pension and Other 929.65 Si No. 4 Retirement Benefit 4400.00 (ii) Share of Ta-r 6791.75 98.21 Village and Small 134.51 Sl No. i0 Industries 7s22.34(iii) Transfer Scheme 8621382 12.31 and Youth 114.95 SlNo. 13 i#: i Salary Department 'i 177.55 (v) Festival 1'19.34 301 .36 Medical and Public 291 .28 Sl No. 5 Advance/ Health Grant ee4.8s 148.e1 3s82.00 Crop Husbandry 4s07.1e slNo.6 ,"t, ,lffhofo"' and other schemes receiv ed from State Government 656.22 (vii) Other fund l2g1 .35 121 .10 Roads and Bridges 1035.07 Sl No. 16 by trre *.J"o Government 2 Total receipts under 'Transfer Scheme from State Government' was < 9720.00 lakh of which <1092.62lakh had been shown as Capital Receipts under Capital Section in Statement No.1 of the Annual Accounts. Audit Report for the year 2015-16 6 Table 2.2: Receipts and Disbursements for the vear2O15-16 (contd..) F in lakh) Part - I DISTRICT FUND Other - 591.94 Forest and Wild Life 628.41 Sl No. 8 131.48 (i) Revenue 1 57.1 8 921.34 Fisheries 1265.15 SlNo. 9 670.18 (ii) Bank Interest 882.10 10.94 Art and Culture 5.39 SlNo. 12 31.44 (iii) Recovery of 8r.65 I l7 .34 Rural Developrnenl 11 .13 SINo. 24 salary a 104.34 (iv) Recovery of 342.40 2.47 Soil and Warer J.Z+^/ Sl No. 23 Development fu Conservation nd 2.64 (v) Recovery of 1.61 198J6 District Council 244.89 Sl No. 17 computer loan/ Legislative Medical loan 605.1 I Wellare of Scheduled 689.23 Sl No. 18 Tribes 16264.27 General Education t902s.35 SlNo. l9 230.95 Information and 268.31 SI No. 20 l'utlllclfy 67.76 Minor Irrigation 107.05 Sl No. 2l | 443 .57 An ima I Resources 1863.49 Sl No. 22 1.96 .Urban Development 0.85 Sl No.41 51.19 Science and Technology 19.81 SlNo. 7 138.94 Co- Operation t34.35 Sl No. 14 29.76 Land Revenue 34.96 Sl No.26 Nil Housing 0.00 Sl No. 38 !246.62 Mid Day Meal 1046.16 Sl No. 39 I0.90 Purchase of Computer 6.50 Sl No. 42 and Xerox Machine 603.01 Rural Employment 95.03 Sl No. 11 Programme (RSVY) 3643.15 Social Welfare & 4084.83 Sl No.27 Security : l- 132.76 Public Health Schemes 476.40 Sl No- 30 .l 145.68 Other Rural 473.35 SlNo.45 Development Programme 5.42 Electricity 41.08 Sl No. 29 15.81 Orange plantation 0.00 Sl No. 49 252.36 Compensation paid to 310.68 SlNo. 49 other bodies 1.62 Tender for selling/ler.y Nil Nil Capital outlay on water Nil supply Nil 13d' Finance Nil Commission 17.91 Payment of Bus fare 18.26 Sl No. 52 1147.94 MGNREGA 77.38 Sl No.48 Nil Sale proceeds 103.77 Sl No.53 39477.99 Total Revenue 43309.38 38025.16 Total Revenue 43437.31 Receipts Expenditure Audit Report for the year 2015-16 Chaptcr-ll: Audit of Accounls Table 2.2: Receipts and Disbursements for the year2O15-16 ({ in lakh) Part-IDISTRICTFUND - Revenue Deficit 127.96 1452.83 Revenue surplus Capital Section Capital Receipr 1092.62 2167 .63 Capital expenditure 1625.56 Statemen 3gg7.l4 rl NIL Misc. receipts for NIL NIL Misc. expenditure for NIL capital u'orks caPitalwolks 3gg7.l4 Total Capitat 1092.62 2167.63 Total Capital Outlay 1625.56 ReceiPt Debt Section NIL i) Loans received N lL N lL i; Repayment of loans N lL from State received from Govt- Covernment NIL ii) Loans received NIL NIL ii) Repayment of loans NIL from other received from other sources sources 379.33 Statemen 241.20 iii)' Recovery of 192.513 297 .54 iii) Disbursement of loans and loans and advances t6 advances 241.20 rotat or o"nt lg2.5l 297.54 Total of Debt section 379.33 Section 43716.33 i"i"irf Part I 44594.51 40490.33 Total of Part | 45442-23 District Fund District Fund Part - II DEPOSIT FUND .la DePosit Sectio.n lg14.69 Deposit Receipts 3216.641 1514.56 Disbursement of 2548.11 Statemen Deposit | 6 1814.69 Total of Parl II 3216.64 1514.56 Total of Part II 2548.11 Deposit Fund Deposit Fund OVER ALL POSITION 45531.02 Toral Receiprs 47811.25 42004.89 Total Disbursement 47gg0.34 Statemen 11+lI) 0+lr) tl Z3Zgg.7Z Opening Balance 26825.85 26825.85 Closing Balance 26646.76 Statemen t1 Grand 74637.10 68830.74 Grand Total 7463',7.10-. 68830.74 Total - Note: In stutement No.6 total disbursement was shown as t 47990.34 Iskh according to which disbursement under revenue section, cupitat section, debt section and deposit section would be 7 43437.34 lakh' < 1625.56\okh, ? 379.33 laih oncl < 2548.11 lakh respectively but in statement No. 1 segregation under revenue section, capital section, debt section und tteposit section was wrongly msde as 7 44659.91 lukh' < 1625.56 lakh,T 192.51 lakh Qnd< 1512.36 lakh respectively. (Source: Annual accounts) 3In Statement No.1, loan received ffom other sources was shown as T 379.33 lakh while according to Statement No.5, under major head "76l0"receipt under 'Festival Advance recovery' had been booked as { 192.51 lakh. As a result receipt under'Debt Section' remained overstated by { 186.82 lakh. This also understated receipts under 'revenue section' to that extent. a In Statement No.l, receipt under 'Deposit fund' was shown as 12196.02 lakh while according to Statement No.5, under'1475-Other General Economic Service 800-Other'receipt under Debt Section (GPF, Income Tax. Sales Tax, Civil Deposit,0020-Corporation Tax,80ll-GSLlSand 8009-General provident Fund) had been booked as t 3216.64 lakh. As a result receipt under 'Deposit Section' remained understated by { 420.62 lakh. Audit Report for the 1'ear 2015-16 Chapter-ll: Audit of Accounts 2.2 Resources, availabili$ of funds and expenditure (r) Resources Sources of revenue for TTAADC during the year are given trelow: (a) TTAADC collected its on'n revenue through trade license, market auction, bank interest" sale proceeds of Industry. Fishery, Animal Resource Development Department (ARDD) and Public Works Depaftment (PWD), levy etc. (b) Share of taxes placed by the State Government on agricultural income (50 per cent)^ land revenue (40 per cenl), taxes on vehicle (25 per cent'). forestry and wild life (75per cenl)- industries (30 per cent) and taxes on profession (25 per cent). (c) Resources made available by the State Government through the State Plan. (d) Funds under MGNREGA and other Schemes transferred by the State Government. During 2015-16, TTAADC had received . 7 67.92 crore as share of taxes,t 120.00 crore as plan fund, <225.19 crore as transfer fund and { 48.41 crore from other sources from the State Government. TTAADC also showed{ 16.59 crore5during 2015-16 in their annual accounts being receipts as revenue, interest money, unspent money of development scheme, festival advance recovery, recovery of over drawn salary etc. Chart 2.ldepict the composition of resources of the Council during 2015-16. C_hart 2.f : Comgosition of aggregate receipts2015-16 ({ in crore) q ADC Plan fund x Share of Taxes * Transfer fund < Own source u Others (Source: Information furnished by the Council) 'Revenue: t 1.57 crore, Interest money: { 8.83 crore, unspent money of salary and development scheme: { 4.24 crore, Festival advance recovery: { 1.93 crore, Recovery of computer/Medical loan advance: t 0.02 crore Audit Report for the year 2015-16 Chanter-ll: Audit of Accounls (ID Availability of funds and expenditure The receipts and expenditure of the Council during 20I5-16 u'ere anal1'sed as follou's: a. Total receipts of the Council increased by five per cent frorn { 455.31 crore in 2014-15 10 { 478.I1crore in 2015-16. Analysis revealed that during 2015-16 plan assistance and share of taxes were increased from {110.00crore and { 44.00 crore in 2014-15 to { 120.00 crore and { 67.92 crore in 2015-16 respectively. Honever, transfer fund w-as decreased from t 253.06 crore in 2014-15 to { 225.19crore in 2015-16. Further. ]-TAADC's own revenue and interest money was increased from t 8.01 crore in 2014-15 to t 10.40 crore in 20Is-16. While admitting the fact Executive Officer (Finance) stated (January 2018) that receipt of transfer fund mostly depends on availability of resources in the concerned State depaftments/granting authority. But the fact remained that the Council did not pursue the matter with the concerned State departments regarding less release offunds during the year. b. Council could utilise only 64 per centof the total funds available during 2015-16. <266.47 crore was lying unspent as closing balance at the end of 2015-16.1n course of audit, it was noticed that closing balance constitutes General Provident Fund (GPF) of { 99.54 crore and advances of t 61.33 crore given to the departmental Implementing Officers (IOs) for execution of works which lying unadjusted at the closing of the year. Reason for not spending the balance amount of t 105.60 crore were not found on record. On being pointed out in audit Executive Ofhcer (Finance) stated (January 2018) that some pending bills could not be finalised within the financial year. Besides, the amount of fund received at the fag end of the year, part of which could not be spent within the financial year. Reply was not tenable to audit as it was noticed that in March2016 other than salary the Council had received only { 13.50 crore being share of taxes and implementation of Rastriya Krishi Bikash Yojana (RKVY) & Establishment of an Agency for Reporting Agricultural Statistics (EARAS) scheme although < 266.47 crore was lying unspent as closing balance at the end of the year 20r5-r6. Audit Report for the year 2015-16 l0 Chanter-II: Audit of Accounts c. The tolal revenue expenditure of the Council u''as increased by 14 per cent frotn { 380.25 crore in 2014-115to { 434.37 crore in 2015-16. Analysis revealed that in 12 significant Major Heads expenditure ranging from 26 per cenl to 658 per cenl u'ere increased in 2015-16 compared to 2014-15 hovn'ever. in seven rnajor heads expenditure were decreased ranging lrom 40 per cenl to 100 per cent compared to previous year Details of increase and decrease in expenditure in 2015-16 compared to previous year are shown in Chart 2.2 and Chart 2.3. Chart 2.2: Heads in which more expenditure was increased compared to 201,1-15 ({ in crore) i:::2014-15 sr 2015-16 T r V! a K *= n 4E $ .q Fm e?, :F n v. rn a \c € tl *; 9 Fr dr; sQ -q ^'r rr .i= il(Iffi r,- 6.r .:e 6iF Yffi ^eJ 6F --N\\W F N\S -:$s*ffi* ffiw mNffi ^-;ewx(S'" m.,ffi +ssk\\$p -ts';eN ffi vi8rgc rnd ;;";; ;o;;".;'."...1"i Minor Spotu ild Publicllealtt Oth€rRural Electricitl Ssal o"n,n.*.#i* lrdgldon Yelb Schqs Detlopmnl Iddugris Affnin Progamme (Source: Annual Accounts of the Council) Chart 2.3: Heads in which expenditure was less compared to 2014-15 (1in crore) s.s:2014-15 N 2015-16 . (Source : Annual Accounts of the Council) Audit Report for the year 2015-16 ll Chaptcr-ll: Audil of Accounts 2.3 Cash and Bank Balances (i) Incorrect accountal of invesfment in Fixed Deposits as Expenditure On behalf of the Council. Executive Officer (E.O.) (Finance) and Executive Officer (Administr-ation) made investments of { 18.99 crore upto 2015-16 in Fixed Deposits (FDs) and wrongly shou'ed the same as expenditure in the respective years. Details of investments made in FDs as noticed in audit are shorvn in Table 2.3' Table 2.3: Details of investment made in Fixed Deposits during 2015-16 Certificate No Account No Name of the Bank Date of FD ^il:y' tt. : i' .,, l:l FD mode b1,EO (Finance) : .,, , 294446 vP 610 Tripura Gramin Bank 11-03-2014 62,03'632 294450' R/P 614 Tripura Gramin Bank 17-03-2014 3,36,42,109 00016s2 FD-179 Tripura Gramin Bank 1l-07-2010 14,00,00'000 FD made by EO (Admn.) 483552 8039i42308517 Tripura Gramin Bank 15-12-2014 8,79,586 483589 8039142309817 Tripura Gramin Bank 31-07-2015 75,47,87r . , \.r*' \ ,: \' Tripura State 19-08-2011 16^17,29r \ r" 077ri7 126 .\' \ CooPerative Bank : 18,98,84,489 ,t ,..'1 ' ,"" Total 'r' ,. '" ,: l-' (Source: Fixed Deposit Certificates) I Therefore, the FDs made by the Council \\,ere not included under closing bank balances in the Annual Accounts. As a result, closing bank balance of the Council was understated byt 18.99 crore in 2015-i6. Moreover, expenditure for 2015-16 was overstated by t 0.75 crore with overstatement of earlier years expenditure by t 18.71 crore. Incorect booking of FDs as expenditure and setting it aside from the closing balances was iffegular. (ir) Overstatement of receipts of Bank Interest The Council exhibited an amount of { 8.83 crore being receipts of bank interest for the year 2015-16 received from the DDOs under the control of the TTAADC' (1) This includes amount of { 2.16 crore being interest received in the savings account Q.{o. 8039011903064) maintained by the Executive Officer (Finance) in Tripura Gramin Bank (TGB), Khumulwng branch. However, scrutiny of bank statement revealed that during 2015-16 TGB actually credited < 4.62lakh being interest in the aforesaid bank account. This resulted in overstatement of revenue receipts under bank interest amounting Audit Report for the Year 2015-16 t2 Cha r-Il: Audit of Accounts to { 2.12 crore by the Executive Officer (Finance) as rvell as the Council. This also overstated the closing balance of the Council to that exlent. (2) This also includes amount of t 39.20 lakh being interest received from four savings accounts maintained in different bank branches, as detailed in Table 2.4. Table 2.1: Details of interest received from four savings accounts maintained by Executive Officer (Finance) (in il Interest shown 1;.., ,., :, : trnterest actually , -"rfr"as credited in 'credited ,Name of- Bank Bank account No , as peq : Di{Terence "" bank'statemtnt ';;"tilx'""""1i" ' Tripura Gramin'', 803901i903041 4,10,123 45,48,648 40,17,925 Bank, Khumulwng Branch ,Tripura State 40r20400000r I 20,18,760 54,28,680 34,09,920 Cooperative Bank, Khumuhvng Branch United Bank of I 8 I 301 0000240 12,49,651 31,24,511 1 8,74,860 lndia, Khumulwang Branch AXIS bankoflndia.' 276010100017712 1,81,054 5,22,809 3,41,7 55 agartala Toial 39,20,188 1,36,24,648 97,04,460 {Source: Annual Accounts and Bank statement of EO (Finance)} However, scrutiny of bank statement revealed that during 2015-16 the Banks actually credited t 1.36 crore being interest in the aforesaid bank accounts. This resulted in understatement of revenue receipts under bank interest amounting to { 0.97 crore by the Executive Officer (Finance) as well as the Council. This also understated the closing balance of the Council to that extent. .V A\ (iii) Non-accountal of closing balances If ing with Sub Zonal Development ,r (^ 0fficers The Council exhibited an amount of {266.47 crore as closing balance of the Council for the year 2015 - I 6. S crutiny of relevant records revealed that the ZDO , on receipt of funds from the Council Headquarters, transferred the same to the 33 Sub-ZDOs for implementation of various schemes and booked the amount as expenditure though the amount was actually not spent. On receipt of funds from the ZDO, the Sub-ZDOs again transferred the funds to the IOs and booked the amount as expenditure before being actually spent by the IOs. During scrutiny of the Cash Book of Sub-ZDOs, it was noticed that an amount of t 13.58 crore, as shown in Appendix-Il was lying as the closing cash balance at the end of 2015-16. Audit Report for the year 2015-16 13 ter-lI: Audit of {ctggg$ rvere not reflected in the closing The balances l1''ing unspent u-ith tire Sub-ZDOs depicted as expenditure' Therefore' the balance of the council.ratherlhese u'ere understated by { 13'58 croreduring 2015-16 closing cash balance of the council was u,ithoverstatementofexpendituretothatextent. not portray the correct picture of the Therefore. the closing cash balance does Council's funds in its Annual Accounts' audit report but u'hile preparing the annual This issue u'as also raised in the previous no corrective action was taken by the accounts of the Council for the year 2015-16 Council. (ir') Incorrect treatment of lapsed cheques months' After expiry of three months' As per Rules. cheques remain valid for three the issuing authority; otherwise the cheques cheques are required to be revalidated by ,4 laPsed cheques' \ are treated as noticed: (Jt DDOs, the following points were During test check of the cash Book of the ,.t \! the issued uy trrfo ppQsChequesissued by t\\ x, a. 268 Cheques valued at { 35.59 lakh L, DDos,asmentionedinAppendix-!!!.werenotpresentedtotheBankbythe but the DDOs concerned ' .: l\. recipient within the validity period for encashment the bank balances in the cash these cheques as paid and debited from t showed ,t Statement' prepared in Book and reflected in the Bank Reconciliation .cheque to the Bank for payment,. But as March 2oI6,as issued but not presented be revalidated or cancelled and reverse per rules, these cheques were required to the Cash Book' entry was to be made in the receipt side of of 268lapsed cheques' closing Therefore, due to non-canceliation or revalidation 35'59 lakhduring 2015-16' balance of the council was undetstated by { b.ZDo(South)andZDo(West)receivedeightchequesamountingto{17.95lakh duringtheperiodfromgSeptember2008to25February20T4,asdetailedin in the in the Bank for encashment after entering i,. i Appendix-IV, and deposited the cheques werepending as of . receipt side of the Cash Book. However, ;.i- a result' despite expiry of their validity period' As .1 March 2016 for encashment (west) as well as closing balance of closing balance of zDo (South) and, zDo theCouncilwasoverstatedby<1].95lakhduring2015-116. Audit RePort for the 1'ear 2015-16 t4 Chapter-ll: Audit of Accounts It u-as noticed that on receipt (July 2010) of a cheque of { 17.13lakh frorn the Block Development Officer(BDO). Satchand Rural Development Block. ZDO (South) completed the u''ork under MGNREGA at Kaladhepa Sub Zone taking the fund from TTAADC's own resources due to non-encashment of the amount from Bank. It nas also noticed that the amount could not be encashed by -. the ZDO (Soulh) as the BDO spent all available funds to avoid having spill over . 'r of money and there rvas no fund available ri,'ith the BDO. Salchand from 201 0- 1 1 . . ZDO (West) did not approach the cheque issuing authority for revalidation and also did not approach the Bank for necessary follow--up. Therefore, due to delay in encashment and lack of follow' up, eight cheques received during the period from 9 September 2008 to 25 February 2014 were not encashed as of March 2016. Similar points were raised in the previous audit reports but while preparing the annual accounts of the Council for the year 2015-16, no corrective action w-as taken by the Council. (v) Discrepancies in closing cash balances shown in the annual accounts and the actual balances as per Cash Book of the DDOs During test check of Cash Books of 80 DDOs under the control of the Council during the financial year 2015-16, differences were noticed in respect 9t 29_DDOs between the closing balances shown in the annual accounts of the Council and the actual balances as per Cash Books of DDOs as of March 2016. The differences ranged between t 14.38 crore and (-) { 0.88 crore. During 2015-16, t43.16crore were shown in the accounts as on 31March2016 . against the actual balance of t 80.87 crore, as per Cash Books, in case_of ?g!O*,Oq Details are shown in lp.gend!x_-V, 1'- / f\ The difference of <37.71 crore in 2015-16 in the closing balance of 29 DDOs remained un-reconciled. '{ Similar points were raised in the previous audit reports but while preparing the annual accounts of the Council for the year 2015-16, no corrective action was taken by the Council. Audit Report for the year 2015-16 l5 Audit of Accounts (vi) Cheques in transit not taken into account (Finance) along u'ith Scrutiny of Cash Books and cheque receipt register of the E.O. 2015-16 revealed the cash book and cheque issue register o1'other DDOs for the -vear being that 16 DDOs issued 48 cheques amounting to t 37.}slakh (Appendix-Vl) 2016 to revenue in fa'our of Eo (Finance) during the period front 27 Januar.v and -. \. 3l March 2016 and the same was exhibited as expenditure in the Receipt at the end ,,'i."- pavment accounts of the concerned DDOs. Since the cheques were issued side of the cash I of the frnancial year these were not accounted for in the Receipt of the Council i Book of EO (Finance). As a result, the closing cash/bank balances : remained under stated by { 37.05 lakh for the year 2015-16. I 2.4Non-preparationofBankReconciliationStatement of the Council for An amount of { 62.83 crore was exhibited in the closing balance Cell' the vear 2015-16 in the Annual Accounts under EO, Finance, PL for receipt It was noticed that the EO, Finance operated 11 Savings Bank Accounts under these .,'"'nt. and disbursement of funds to different DDOs. Details of balances given in Table 2'5' ,' accounts as per cash Book and Bank Pass Book are | .i- Table 2.5: Details of Saving Bank Accounts ({ in uore) ', ' , .,,.,, l .. '- .:-20I5:i6.., ,,,, ' , . Balance as on Balance as on 20.16 n"tilltn" Bank account No. Purpose 3l March 3l March Difference 2016 as per as Per Banl'i Cash Book statement 20.33 22.08 (+) 1.7s Tripura 803901 1903042(2740) Salary Gramin Bank 20.05 18.2s 1.80 803901 1903041 (2735) Development scheme C) 12.44 8.s8 (-) 3.86 803901 1903038 (1041) Revenue 0.68 0.68 0.00 fixed dePosit 10.84 12.98 (+) 2.14 Tripura State 401204000001 I (1 I ) Saiary/ Development co-operative cheme Bank 0.00 40120400001 15 (1 l5) Development scheme 0.31 0.31 (IGMSY) 10.07 13.77 (+) 3.70 Uni{ed Bank I 813010000240 (240) Salary/DeveloPment of India scheme 3.70 3.70 0.00 Axis Bank 216010100011172 Development scheme (t7772) 0.40 0.4s (+) 0.0s Srate Bankof 33487451 182 (l 182) Development scheme India 3.2s 3.25 0.00 Tripura 803901 1903815 ( 17528) Bank Interest Bank Gramin 1.78 r.64 (' 0.14 Tripura 803901 1904041 Mid Day Meal Gramin Bank TOTAL 83.8s ss.69 (-) 1-84 Audit Report for the 1'ear 2015-16 l6 Chapter-ll: Audit of Accounts {Source: Cash book and Bank statelnent ofEO (Financc)} It can be seen from Table 2.5 that as per Cash Book and Bank Statement there was a difference o! t 1.84 crore in the closing bank balance of EO (Finance) as on 3l March 2016. Besides EO (Finance), 14 DDOs during 2015-16. as detailed in Appendix-VII. did not prepare bank reconciliation statement. As a result. as per Cash Book and Bank Statement there was a total difference of <2.33 crore ({ 1.84 crore plusT 0.49 crore) as on 31 March 2016. It ll,as also noticed in audit that the differencsi,r figur., between the Cash Book and bank pass book were not reconciled by the Council. Hence the same could not be verified in audit. 2.5 Nature of receipts under Grants-in-aid not disclosed In pursuance of Paragruph 7 (3) of the Sixth Schedule to the Constitution of India. the form of Accounts of the Council was prescribed by the Comptroller and Auditor General of India. Accordingly, head-wise details gf receipts were to be shown in Statement-5. 'li *u, noticed from the records made available to audit that during 2015-16 the Council had received< crore as share of taxes, t i20.00 crore as plan fund and _67.92 <225.19crore as transfer fund. However in Statement-5 Council showed these receipts as Grants-in-aid without showing the above breakup. 2.6 Receipt of Scheme Funds wifhout routing through Council Accounts During scrutiny of Cash Book of the Sub-ZDO it was noticed that in six cases, Sub- ZDOs received funds from the Programme Officer (Block Development Officer) for ' rl.' -.-...... "' implementation of projects related to Mahatma Gandhi National Rural Employment i". t .t r' - - Scheme (MGNREGS) were not routed through ZDOs. As a result, receipt ' ..,:{lGuarantee and expenditure of those funds received directly by Sub-ZDO/DDOs from Block I Development Officers were neither reflected in the accounts of ZDOs nor in the accounts of the Council. It was noticed that { 1.41 crore was received by five DDOs directly from other sources without recording in the accounts of the Council during 2015-16. Against theset 0.56 crore were shown as expenditure during 2015-16. r\s a result, receipts and expenditure of the Council vu'ere understated by t 1.41 crore &T 0.56 crore during 2015-16. Details are shown in Table 2.6. Audit Report for the year 2015-16 t7 Chapter-ll: Audit of Accounts Table 2.6: Details of receipts not routing through the Council Accounts ({ in lakh) Name of DDO Fund received Frorn rvhorn Reccivcd Expenditure incurred IB, North 19.89 DM. Unakoti 0.00 SZDO, Bachaibari 4.00 BDO, Tulashikhar 0.00 SZDO, Manughat 31.82 BDO, Manu 31.82 SFoKanchanpur 14.00 BDO. Dashda 14.00 SA'rurashikhar ArMA S:':ffi#. :;11 ' i,:; Total: 140.98 55.91 2.7 Overstatement of receipt of festival advance Annual Accounts (Statement Nos. 4. 5 and 6) of the Council revealed that the total receipts and disbursements against'Festival advance'during the year 2015-16 w'ere shown as { 3.79 crore and t 1.93 crore respectively. However scrutiny of records maintained by the Executive Officer (Finance) and accounts submitted by the DDOs it w-as noticed that during the year Council had disbursed { 3.02 crore as festival advance and recovered t 1.93 crore there asainst. I This had resulted in overstatement of receipt of 'Festival advance' amounting to t 1.86 crore and understatement of disbursement of 'Festival Advance' of t 1.09 crore respectively with corresponding overstatement of closing balance of < 2.95 crore during the year. 2.8 Overstatement of receipts from outside budgets The Council exhibited an amount of { 12.97 crore being receipts from outside TTAADC budget for the vear 1115-16 The above included receipt of Security deposit, Sales tax, Income tax and Cess amounting to 2.18 crore, < cJore, t 0 crore and { 0.36 crore respectively _t 1.21 ?3 which were also included separately under the head 0043-Civil Deposit, 0040-107- Sales tax, 0028-108-Income Tax and 0020-Corporation Tax under Deposit fund. This resulted in overstatement of receipts under deposit fund of { 4.08 crore during the year. DDO wise status is shown rnTable2.7. Audit Report for the year 2015-16 l8 Chapter-ll: Audit of Accounts Table 2.7: Details of overstatement of receipts under Deposit fund (7 in crore) Sl. Name of Security Tripura lncome Cess Total No. DDO Deposit Sales Tax Tar r. ZDO, North 0.00 0.00 0.01 0.00 0.01 2. ZDO, South 0.00 0.00 0.05 0.00 0.05 3. ZDO, Dhalai 0.02 0.00 0.00 0.00 0.02 4: EE, Dhalai 0.22 0.21 0.03 0.02 0.48 s. EE. South 0.31 0.19 0.07 0.04 0.61 6. EE. West 1.17 0.68 0.1 0 0.12 2.07 :7.',',, EE,North 0.26 0.02 0.04 0.16 0.48 8. EE, Khowai 0.18 0.11 0.03 0.02 0.34 e. PO (Sports) 0.02 0.00 0.00 0.00 0.02 Total 2.18 l.2l 0.33 0.36 4.08 {Source: Annual Accounts ofthe Council} Further, it was noticed that total receipts were segregated in four section viz., Revenue Section, Capital Section, Debt Section and Deposit fund. Under revenue section, receipts were derived by subtracting total of capital, debt and deposit section from overall receipts shown in Statement No.5. No schedules were prepared for revenue receipts. As a result, overstatement of receipts of t 4.08 crore under deposit fund was compensated by reducing revenue receipts in Statement No.1. 2.9 Understatement of expenditure The Council exhibited an amount of 7 479.90 crore being expenditure for the year 2015-16. This did not include expenditure of { 1.14 crore incurred by the Inspector of Schools (IS), Mohanbhog during the year. Scrutiny revealed that Office of the IS, Mohanbhog .,-1had'been created by bifurcating IS, Bishramganj in December 2015. During 2015-16, I!r | ;1" it had received < 1.41 crore against which { 1.14 crore was shown as expenditure leaving closing balance of { 0.27 crore. But while preparation of annual accounts of li !i the Council as a whole it did not consider receipt and expenditure statement of IS, '{Mohanbhog. Reason for not inclusion of IS, Mohanbhog in 2015-16 was neither , r found on record nor stated to audit. As a result, expenditure of the Council was tl , iunderstated by < f .i4 crore with understatement of closing balance of the council by ',,i < 0.27 crore. Audit Report for the year 2015-16 l9 Chanter-ll: Audit of Accounts 2.10 Understatement of Capital expenditure Statement No. 2 of the Annual Accounts ol the Council depicts the progressive capital outlay at the end of the financial year. During scrutiny it was re'u,ealed as follow-s: During 2015-16, t 16.26 crore u,as exhibited in Staten,ent No. 2 of the Annual Accounts of the Council on account of capital expenditure. A review of the relevant records in the Council revealed that expenditures of | 47 .36 crore (Appendix-VIII) was incurred on capital items during 2015-16 by the DDOs of the Council as reflected in their annual Receipts and Payments accounts. The said capital expenditures were, however, wrongly included under the revenue expenditure head during 2015-16 by the Council in Statement No.7 of the Annual Accounts. Therefore, capital outlay was understated by { 31.10_,crore during 2015-16. Revenue expenditure was also overstated to that extent during the year. Similar issue was raised in the previous audit reports but while preparing the annual accounts of the Council for the year 2015-16, no corrective action was taken by the Council. 2.ll Discrepancies in General Provident Funcl The TTAADC had been maintaining the accounts of General Provident Fund (GPF) of the employees in a computerised system since 2005-06. Monthly subscriptions/recoveries, advances/withdrawals were posted against individual unique \'''GPF account number in the system. Accordingly, individual account statements u'ere generated through the computer based software after calculation of interest on the , -.\ accumulated balances held by the respective employees. .( The system also provides information about total position of deposits, comprising subscriptions and recoveries, advance/withdrawal, amount of interest allowed and closing balance at the end of the financial year. The TTAADC authority had been incorporating the GPF balances obtained from the computerised system in the annual accounts in the Debt/ Deposit Section. The Council authority also maintained GPF Receipt6 and Withdrawal RegisterT to record the physical receipt of sums from the employees through subscriptions and 6Cheque receipt register in respect of GPF, received from different DDOs of the Council for remittance of subscription and refunds Tcheque issue registers in respect of GPF, centrally issued by the Executive Officer (Administration), Khumulwng for the entire TTAADC Audit Report for the year 2015-16 2t0 reflnds and also recorded withdran'als rvhenever withdrau'als were made bt' the enrplor ees. Scrutiny of the GPF Receipts and Withdrawals Register, Cash Book maintained for GPF and the Annual Accounts for the year 2015-16 revealed the following: a. As per the GPF Receipt Register, an arnount of t 11.50 crore w-as received by the Council during 2015-16 lvhereas the same was shor,r'n as t23.03 crore in the annual accounts for 2015-l6.Therefore. there was un-reconciled difference of t 11.53 crore in GPF receipt figures as per two sets of records during 2015-16. b. As per records maintained by EO (Administration),{ 11.54 crore was disbursed during 2015-16 whereas t 10.76 crore was reflected in the annual accounts for 2015-16. The difference of { 0.78 crore durins 2015-16 between the tu,o fisures needed reconciliation. c. In the annual accounts, closing balance of GPF was shown as t 99.54 crore while as per Cash Book maintained exclusively for GPF and FD made out of GPF balances, closing balance was { 61.45 crore (Cash/Bank: t 6.61 crore and FD: t 54.84 crore) in 2015-16. The difference of { 38.09 crore during 2015-16 in closing cash/bank balances against GPF receipts needs to be reconciled. Such -...-1 huge difference is matter of concern and fraught with risk of misappropriation. d. An amount of t 6.61 crore was exhibited in the closing cash balance of GPF in the Cash Book for the year 2075-16 while in the bank pass book (A/C No.TGB/ 8039011903036) closing balance was shown as {7.11crore. The difference in figures between the Cash Book and bank pass book was pending for reconciliation by the Council. e. No reconciliation of system generated figures of receipt and withdrawal with that of physical receipt and withdrawals recorded in the GPF Receipt and Withdrawal Registers was done by the Council during 2015-16. Therefore, it could not be ascertained in audit whether the annual accounts exhibited the correct position. Further, the balances of GPF receipts as shown under GPF Receipts Register and those under annual accounts need reconciliation. Audit Repor{ for the ycar 2015-16 2l ChaDter-ll: Audit of Accoultts -- @ 2.12 Sales Tax (i) Overstatement of closing balances Scrutiny of the Annual Accounts (Statement No. 3) of the Council for the year 2015-16 revealed that the total collection and remittances against'Sales Tax' during the year were shown as { 1.13 crore and { 1.27 crore against actual collection and scrutiny of the remittances of { 1 .22 crore and { 1 .15 crore respectively. Further. Annual Accounts of the DDOs shorved that the closing balance of Sales Tax should Accounts be 10.30 lakh whereas it had been depicted as { 25.81 lakh in the Annual t * "-':aa': of the Council. The overstatement was made mainly because of w'rong depiction of the balances of Sales Tax in respect of seven QDOs, as detailed in Table 2.8.. Table 2.8: Details of overstatement of Sales Tax ({ in Iakh) Collection Remittance Actual Closing sl. as Difference Name of DDO during the during the closing Balance per ;$j'j::balance Accounts - i'r ,-Nli. yeut year Balance 1., EE, Dhalai 0.00 20.95 20;93 0.01 '2. EE, Khowai 0.00 11.20 11.20 0.00 , ,3. EE, North 0.00 2.32 2.32 0.00 DDO wise -..,4, 6'66 EE, South o.oo te.23 t2.s1 shown,!9":-": ln -"1' tne 6',1 .7 6',7 .7 4 3.61 -.;,5" EE, West 3 .61 4 accounrs 6. IS, Rupaichari 0.00 0.02 0.00 0.02 ''1. ', ZDO, Norlh 0.00 0.25 0.25 0.00 115.01 10.30 25'81 15'51 Toiai ''. , ' 3.61 l2ljl (Source: Annual Accounts of the Council and respective DDOs) The difference of { 15.51 lakh needs reconciliation' (il) Understatement of receipts and remittances due to non-reflection in annual accounts that the Scrutiny of the Annual Accounts (Statement No. 3) of the Council revealed total collection and remittances against'Sales Tax'during the year 2015-16 were receipt and shown as {_1.13 crore andTI..27 crore respectively. This did not include the remittance of sales tax received and remitted by the following seven DDOs during annual year as they did not mention any receipt and disbursement of Sales Tax in the in accounts submitted to the Executive officer, Finance for compilation, as detailed Table 2.9. Audit Report for the Year 2015-16 11 Chapler-l l: Audit ol' Accounts Table 2.9: Details of non-reflection of Sales Tax collected bv the DDOs ({ in lakh) st. Collection during the Remittance during the Name of DDO l,lo. year y€ar ZDO, West Y.J I 9.31 n'. ZDO, Dhalai l.6r 1.61 3. SA, Kanchanpur t.27 1.27 4. CDPO, Manu 3.69 3.69 5. CDPO, Chawmanu 4.61 4.61 6., CDPO. Kanchanpur J./.Lf al 3.22 CDPO, Damchara t.28 1.28 Total 24.99 24.99 (Source: Information furnished by the respective DDOs) This has resulted in understatement of receipt and remittance of sales tax amounting to 7 24.99lakh in the accounts of the respective DDOs with corresponding understatement of receipt and remittance of sales tax in the accounts of the Council to the same extent. (iii) Understatement due to wrong depiction of figures in annual accounfs Annual Accounts (Statement No. 3) of the Council for the year 2015-16 revealed total collection and remittances against 'Sales Tax' during the year as t 1.13 crore and . crore respectively. This includes <2.32lakh being receipt and remittance in ._$"',,{-tr.27 .,' r€spect of Executive Engineer (EE), Nor1h. However scrutiny of receipt and ' ,.it" expenditure statement submitted by the EE, North along with cash book and ledger revealed that during the year EE, North had collected sales tax amounting to ":. < 15.72lakh and remitted < lakh but in the receipt and expenditure statement it t, 1-4.11 was recorded as { 2.32lakhbeing receipt and expenditure of sales tax. This resulted into understatement of receipt and remittance of sales tax of t 13.40 lakh and < 1I.79 lakh respectively. 2.13 Income Tax (i) Overstatement of closing balances a. Scrutiny of the Annual Accounts (Statement No. 3) of the Council for the year 2015-16 revealed that the total collection and remittances against 'Income Tax' during the year were shown as { 0.40 crore and { 0.39 crore against actual , ,: collection and remittances of < 0.47 crore and { !.:8 crore respectively. b. Scrutinv of the Annual Accounts of the DDOs showed that the closins balance of Income Tax should be t 0.14 crore u,hereas it had been depicted as t 0.37 Audit Report for the year 2015-16 ra Chapter-ll: Audit of Accounts ,,,,,,,,,,,::::: u'as madc crore in the Annual Accounts of the council. The overstatement respect of mainly because of r.vrong depiction of the balances of income Tax in 10 DDOs. as detailed in Table 2'10' Table 2.10: Details of overstatement of lncome Tax (t in takh) closing . Collection Remittance Actual sl, I tnpntttu Dirrerurllerence -^^ Name of DDO ;:i;;;: durrng ffiil"iil Y:::- No. uqr4rrlL thg vgar year s"tuoi*"iffi; ;::J"*,, 1. CDPO, 0.71 4.1 8 3.13 1.',76 Damcherra I EE, Dhalai 0.00 3.44 3.44 0.00 DPo 3. EE. Khowai 0.00 3.09 3.oe 0.00 0.00 wrse 4. EE, North 0.00 3.72 3.'72 o?:f' f,. EE, South 0.00 6.9s s.l't r.78 in 10.28 10.28 0.10 shown 6. EE, West 0.10 the IS, Ratanpur 0.03 0.39 0.42 o.oo accoullts 0.00 8. ZDO, North) 0.00 1.07 1.07 0.00 9. ZDO, South) 0.00 5.07 , 5.07 : 10.40 10. EO (Admn) 4.08 8.67 2.35 23.20 Total 4.92 46.86 37.74 14.04 37.24 (Source: Annual Accounts of the Council and respective DDOs) The difference of < 23.20lakh needs reconciliation' (ii) Overstatement due to wrong depiction of figures the year scrutiny of the Annual Accounts (statement No. 3) of the council for 'Income during the 2015-16 revealed total collection and remittances against Tax' year was shown as { 0.40 crore and { 0.39 crore respectively' This includes of Fisheries < 2.24lakh being receipt and remittance in respect of Superintendent submitted (SF), Gandachara. However scrutiny of receipt and expenditure statement during the year by the SF, Gandachara along with cash book and ledger revealed that mentioned in the SF, Gandachara did not collect and remit any Income Tax and not wrongly-depicted annual accounts but while computing F.xecutive Officer, Finance Tax' This resulted bank interest of { 2.2;4lakhas collection and remittance of Income into overstatement of receipt and remittance of income tax of { 2'24 lakh' Audit Report for the Year 2015-16 24 Chapter-lI: Audit of Accounts 2.14 Cess (i) Understatement of closing balances Scrutiny of the Annual Accounts (Statement No. 3) of the Council revealed that the total collection and remittances against 'Cess' during 2015-16 were show-n as { 15.04 lakh and t 14.l0lakh against actual collection and remittances of < 19.77 lakh and t lakh respectively. Scrutiny of the Annual Accounts of the 16:95 DDOs showed that the closing balance of Cess should be t 5.40 lakh whereas it had been depicted as t. 1.92 lakh in the Annual Accounts of the Council. The understatement was made mainly because of u'rong depiction of the balances of Cess in respect of four Executive Engineers, as detailed in Table 2.11. Table 2.11: Details of understatement on Cess ({ in lakh) . Collection Remittances Actual Closing '-" Sl Name of ;ffj:: during the during the Closing Balance as Difference t ,i year year Balance per Accounts 1. EE (Dhalai) 0;79 1.95 234 0.00 j- 2. EE 0.00 1 .14 r .7 4 0.00 (Khowai) 3. EE (South) 1.61 3.60 0.00 5.27 4. EE (West) 0.13 12.48 12.48 0.13 Toial ,',,. 2.59 19.77 16.96 s.40 r.92 3.48 (Source: Annual Accounts of the Council and respective DDOs) The difference of < 3.48 lakh needs reconciliation. (ii) Understatement of receipts and remittances Scrutiny of the Annual Accounts (Statement No. 3) of the Council revealed that the total collection and remittances against 'Cess' during the year 20I5-16 were shown as t 15.04 lakh and { 14.10lakh respectively. This did not include receipt and ".'remittance of cess received and remitted by the following four DDOs during the year . as these were not compiled by the Executive Officer, Finance at the time of compilation of annual accounts of the Council, as detailed inTable2.l2. Table 2.12: Details of non-reflection of Cess collected by the DDOs ({ in lukh) st. ,: -_^ ^ ,il. Name of DDO Collection during rhe vear Remittances during the 1.ear , i:.', DFO,82 Mile 0.15 0.15 :,.',,2..', EE (Nor1h) 15.72 14.11 "..'3. " ZDO (Dhalai) 0.00 0.16 , 4. '', ZDO (West) 0.03 0.00 .. {Source: Annual Accounts submitted by the respective DDOs to the EO (Finance)} Audit Report for the year 2015-16 j< -€J#;II#,;S#i" =l# This has resulted in ulderstatement of receipt and remittance of Cess amounting tc t 15.90 lakh and < 14.42lakh respectively in the accounts of the Council. 2.15 Understatement of Security Deposit Scrutiny of Annual Accounts (Staternent No. 3) of the Council for the year 2015-16 revealed that the total collection and remittances against 'security Deposit' during the year \r.ere shown as { 1.90 crore and { i.17 crore against actual collection and remittances of { 2.17 crore and { 1.38 crore respectively. Further, scrutiny of the Annual Accounts of the DDOs show'ed that the closing balance of Security Deposit should be t 3.01 crore whereas it had been depicted as < 2.92 crore in the Annual Accounts of the Council. The understatement was made mainly because of wrong depiction of the balances of Security Deposit in respect of five Executive Engineers, ZDO (Dhalai, West) and Principal Officer (Fishery) as i.a.,- . .detailed in Table 2.13. ,i,'.:' \') :,-.,e' Table 2.13: Details of understatement of security deposit during 2015-16 ({ in lakh) el l:" Name of DDo Dirrerence No. ?ffi:: '1"ilqlil ,ffrJffi:". $jl;:l? ,.':'iii:}1, p (Fishery) 1. o qJz ol3 o.g1 3.88 Kllumul\\ nP 9 2; EE, Khowai 1 .68 17 .70 9 '45 '93 ,3.' EE,Norrh 23.11 25.94 24.64 24-41 DDOwise 4. EE, Sourh 44.88 31.3e 18 69 s1 253391 i?H:Tt .5. EE, Dhalai 28.89 22.41 25'47 the accounts '' 6.,', EE,, West 119.02 117.02 59'31 176J3 i.,'','zDo,Dhalai 0.22 1.72 0.00 1'94 . 8, ZDO. West 0.37 0.00 0'00 0'3'7 Torat ,: 222.29 2t6.gt 138.44 300.76 291.97 8-79 (Source: Annual Accounts of the Council and respective DDOs) The difference of { 8.79 lakh needs reconciliation. 2.16 Understatement of closing balance of Professional Tax Scrutiny of the Annual Accounts (Statement No. 3) of the Council for the year - 2015-16 revealed that the total receipts and remittances against'Professional Tax' j \ " during the year was 'Nil' however, test check of records of 12 D-pOs, as detailed i , 'i below, revealed that during the year professional tax was collected and remitted for t 45.64 lakh which resulted in understatement of receipts and remittance of professional tax amounting to < 45.64lakh, as detailed in Table 2.14. Audit Report for the year 2015-16 26 Audit of Accounts Table 2.11: Details of understatement on Profcssional Tax ({ in Iokh) Receipts during the sl' Name of DDo Remillance during the year NO. year - l. District Forest Officer- B C Manu 2.02 2.02 2. Executive Engineer (Dhalai) 0.15 0.15 3. Executive Engineer (Khowai) 0.80 0.80 4. Executive Engineer (North) 0.90 0.90 5. Executive Engineer (South) t.29 1.29 6. Executive Engineer (West) 4.t3 4.13 1, Executive Officer (Adrnn) r 3.39 13.39 L Zonal Development Officer (Dhalai) 3.99 3.99 ,9. Zonal Development Officer 2.70 2.70 ' ' (Khowai) . 10. Zonal Development Officer (South) 6.13 6.13 .' 11, Zonal Development Officer (West) 5.5 8 5.58 12. Zonal Development Officer (North) 3.96 3.96 T0tal 'rr r 45.64 45.64 (Source: Information furnished by the respective DDOs) 2.L1 Non-maintenance of Ledger Accounts and Trial Balance (i) Ledger Accounts of 80 DDOs,3-{ DDOs in 2015-16, as detailed in Appendix-IX, prepared their ,...;l .Out tt !' . i ''*'annual accounts without maintaining any Ledger Accounts. Due to non-maintenance of Ledger Accounts, figures in the annual Receipts and Payments account of the above DDOs could not be verified in audit. (ii) Trial Balance According to the General Principles of accounting, 'Trial Balance' of accounts should ', be prepared to test the accuracy of compilation done at the Council Headquarters. But ,'.'- no 'Trial Balance' of accounts was prepared to test the accuracy of compilation done ,' I at the Council Headquarters. A similar observation was raised in the past audit reports but no corrective action was taken by the Council while preparing the annual accounts for the year 2075-16. 2.18 Distinction of expenditure between Plan and Non-Plan Statement No. 6 of the Annual Accounts of the Council depicts the detailed account of expenditure by minor heads with break-up of the expenditure under each head into ''.. Plan and Non-Plan heads. .\& scrutiny of the compilation done by the Council at Headquafters revealed that out ," of 8ODDOs,13 p-QO-s in 2015-16, as detailed in Appendix-IX, did not maintain their accounts classifying the individual expenditure under Plan and Non-flan heads. As a result, the Council, while consolidating its Annual Accounts. split the expenditure Audit Report for the year 2015-16 .r1 #"eS+#,Jgr9f*HH*---- under Plan and Non-Plan u,ithout any basic records or basis. Hence, the break-up between Plan and Non-Plan could not be verified in audit. 2.lg l\on-declaration of accounting policies It was noticed that the following accounling treatments were-* made in the annual accounts by the TTAADC authority but no declaration of accounting policies was made while preparing the annual accounts in support of the accounting treatments. a. During preparation of Receipt and Payment accounts of the Council. funds received by the DDOs from other sources w'ithout routing through the Council fund was taken into account. For example, under Mahatma Gandhi National Rural Employment Guarantee Scheme (MGNRE,GS), some Sub-ZDOs received funds directly from BDOs and those were not accounted for in the accounts of ZDOs while in other cases funds under MGNREGS were routed through ZDOs and duly accounted for. No accounting policy in this regard was declared by the Council. b. For recording Festival Advance and Computer Advance payment and recovery thereof in the annual accounts, the TTAADC authority was utilising the figures j i.: from the E.O. (Finance) at the central level discarding the figures tt i. obtained reflected in the Receipt and Payment accounts of the DDOs under the Council. A declaration was necessary in this regard. c. It was noticed that DDOs were submitting annual Receipt and Payment account according to their own devised format suitable to them. As a result, the inter- DDO transactions, like, placement of funds by one DDO of the Council to another DDO, remittance of revenue and other funds, as well as receipt of funds from the State Government directlv bv the DDOs were not reflected in all the cases. On being pointed out in audit Chief Executive Officer, TTAADC stated (August 2017) that a set of formats mostly taken from the National Municipal Accounting Manual as well as Central Treasury Rules and General Financial Rules had been approved by the Council for adoption and some of the formats were already brought in use. Audit Report for the year 2015-16 28 Chapter-Il: Audit of Accounts 2.20 Internal Controls In course of audit it r.r'as noticed that:- Monthly accounts of individual units were not prepared. b. Understatement of closing cash balance and instances of misclassification of expenditure were noticed. c. Funds transferred by the DDOs to the EO (Finance) at the end of the financial year were debited from the accounts of the DDOs while they were not credited by the EO (Finance) resulting in understatement of closing balance of the Council. d. Cheques transferred to IOs by the DDOs were treated as expenditure instead of exhibiting them as advance subject to receipt of adjustments from the IOs. No standard format was adopted and prescribed by the Council for submission of Receipt and Payment accounts by the DDOs. e. The difference between the Cash Book, pass book and the annual accounts remained un-reconciled for the year 2015-16. f. Council did not prepare any working sheet for revenue expenditure. The hgure was achieved by subtracting total of capital expenditure, Debt and Deposit from the overall expenditure. As a result, authenticity of the total revenue \. expenditure could not be checked. _1'" - , ,., ,"".*,*, ,' I' g. TTAADC did not conduct physical verification of assets held by it till March 2018. h. Internal Audit manual had not been prepared. However, Internal Audit wing had conducted inspections of 75 per cent tnrts during 2015-i6.Inspector of Schools, Mohanbhog had been created in December 2015 but while preparation of annual accounts the Council did neither include it in its DDO list nor its receipt and expenditure statement was considered. Reason for not considering it was neither found on record nor stated to audit. As a result. number of DDOs functioning undel control of the Council in 2015-16, as mentioned in the annual accounts. could not be ensured. i. According to the Rule 24 of the TTAADC Fund Rules 2005 cash should be verified at the end of each month by the Chief Executive Officer (CEO) or by Audit Report for the year 2015-16 29 Chapter-II: Audit of Accounts any officer authorised b1, him in his behalf and a celtificate shou,ing the resuli of 'nerification should be recorded in the Cash Book. Hou,ever, it was noticed that during 2015-16. out of 80 DDOs cash book of 7 DDOs only were verified once each by the Additional Chief Executive Officer (CEO), Deputy CEO & t . 't "'\ EO (Fin). As a result, in absence of regular monitoring by the higher ,I 1.. authorities instances of non-deposit of revenue, non-preparation of Bank Reconciliation Statement" non-credit of interest by the bank and non- encashment of cheques received from other sources were noticed. These indicate weak internal control of the Council. The same issue w-as also raised in the previous audit reporls but no corrective action was taken by the Council while preparing the annual accounts of the Council for the year 2075-16. 2.21 Foltow up action on Audit Reports In terms of para 78 (ii) of the TTAADC Fund Rules 2005, on receipt of comments included in the Audit Repoft, Council is required to made necessary arangement to prepare and to send the 'Action taken note' indicating therein the action taken or proposed to be taken by the Council. The action taken report in turn is to be sent to the Accountant General (Audit) for vetting. Though the Audit Reports for the years 1985-86 to 2012-13 in respect of the Tripura Tribal Areas Autonomous District Council were placed before the Council, action 'taken on the observations made in these Audit Reports had not been intimated (August 2018). It is recommended that the Council may ensure time bound action on the audit observations pointed out in the Audit Reports to facilitate improved hnancial discipline and good governance in the conduct of the affairs of the Council. 2.22 Conclusion Subject to our observations in the preceding paragraphs, we report that the seven statements which detail the receipts and disbursements of the Council for the year 2015-16 with bifurcation of expenditure under revenue, capital, debt and deposit are in agreement with the books of Accounts. In our opinion and to the best of our information and according to the explanations given to us, the said financial statements and subject to the significant matters stated Audit Report for the year 2015-16 30 er-lI: Audit of Accounts above give a true and fair vierv in conformitl' with forms of accounts prescribed by the Complroller and Auditor General of India and approved by the President of India. Audit Report for the Year 2015-16 3l CI{APTER-III Compliance Audit Chapter-Ill : Compliance Audit -fribal Compliance Audit of the Tripura Areas Autonomous Districl Council (TTAADC), Khumulu'ng fbr the year 2015-16 rvas taken up to make an assessment as to whether the provisions of the applicable lan's. rules and regr:lations made there under and various orders and instructions issued b1' the competent authority rvere being complied w-ith. Important audit findings that emerged in course of audit are summarised in Table 3.1. Table 3.1: Summarn'of audit observation ({in crore) Para Obiected Sl. No. Audit observation relerence amount l. ,, Audit of lntegrated Chil<1 Development Services at 2. Audit of installation of 355 SBDTW under MGNREGA at , ,, .... Chawmanu, Dumburnagar" Raishyabari and Manu Rural '" . Development Block under Dhalai District ,, - Suspected entbezzlement of { 59.48 lakh 3.2.1& 3.2.3 0.91 lVon , , i - availability of ntaterials at work site 3.2.2 0.25 :,,.,. ' - Excess payment 3.2.4 0.11 3. Suspected misappropriation 3.3 0.02 t-'_U.. ,: lncorrect credit of interest in the savings account 3.4 1.84 ,tr.-t Excess and inadmissible payment 3.5.1 0.08 :::':::' &3.5.2 7. Unproductive expenditure of 7 2.62 crore due to non- 3.6 2.62 ., construction ofpucca supply channe r::,8., Idle expenditure on construction of Market stalls 3.7 0.14 OutstandingTemporaryAdvances 41.84 ,,.9= '; 3.9 . ,,.;:,.:.. 49.20 Details are discussed in the succeeding paragraphs. 3.1 Audit of Integrated Child Development Services (ICDS) Integrated Child Development Services (ICDS) Programme launched in 1975-76 by the Government of India for early childhood development offers a package of health, nutrition and pre-school education services to children below six years of age as well as pregnant and nursing mothers to fulfil a multitude of objectives which inler olia include laying a proper foundation for all-round development of children, improving their nutritional and health status, reducing the mortality, morbidity, malnutrition, school dropout rates and also enhancing the capacity of mothers to look after the normal health and nutritional needs of their children. The focal point of delivery of these services at the community level is the Anganwadi Centre (AWC), set up in villages under the control and superuision of the block level Child Development Proiects. , :. ';. Audit Report for the year 2015-16 C!3CI!!tl I | : Cgryl'lieM A ud it State Government handed over the management of six ICDS projectsl to the Tlipura Tribal Areas Autonomous District Council (TTAADC) in November 2010. TTAADC received funds fiom the State Government as transfer fund and also spent frorn its ow'n source as plan fund. During2012-17.< 46.34 crore (Transfer fund: { 45.58 crore and Plan fund: { 0.76 crore) was received under different components of the scheme against which an expenditure of { 45.58 crore \vas incurred by the council. During audit of six ICDS projects four components namely supplementary nutrition, immunisation, health check-up, and pre-school education was test checked. Audit observation that arose during scrutiny ofrecords and physical verification of 116 Anganwadi Centres (AWCs) is summarised below: 3.1.1 Infrastructure in AWCs Scrutiny revealed that out of 1"250 AWCs managed by the Council, 8 per cent (104 nos.) AWCs were running without pucca building, 33 per cent (413 nos.) AWCs had no toilet, 38 per cent (475 nos.) AWCs had no playground,22 per cent (273 nos.) AWCs had no kitchen shed and 28 per cenl (354 nos.) AWCs had no drinking water facilities. 3.1.2 Drinking water and toilet facilities Provision of drinking water and toilet facilities is one of the basic requirements in a school. 354 AWCs (28 per cent) of the total 1,250 AWCs reporled non-availability of drinking water facilities while out of remaining 896 AWCs, existing water sources in 163 AWCs (18 per cent) were non-functional. Further,473 AWCs (33 per cent) did not have toilet facilities at all, while the available facilities in372 AWCs (46 per cent) were not usable. Test check of 116 AWCs revealed as follows: a. 13 per cent AWCs were having clean and usable toilets w-ith water facilities, there was no toilet at all in 39 per cent AWCs, 48 per cent AWCs were having toilets without water facilities. b. Drinking water facilities were not available at all in 47 per cent AWCs. 53 per cent AWCs were having drinking water facilities of which 16 per cent water source were not functionine. In absence of water source rDamchara, Jampuihill and Kanchanpur under North Tripura District and Chawmanu, Manu and Dumbumasar under Dhalai District Audit Report for the year 2015-16 34 Anganwadi workers u'ere bringing r.later fiom local cherra. pond" katcha wel1. nearby house etc. Therefore. in absence of safe drinking u'ater' there \\,-as a risk of water borne diseases. Instances regarding non-availability of source of n'ater noticed during visit of AWCs are shor'vn in Photographs 3.1 and 3.2. Photograph 3.1: Water used for day to day work at G.vanendra Karbari Para AWC under Chawmanu ICDS rrroiect in Dhalai District ii$ .td The existing ring well in the ii:: AWC is non-functional since long. The AWC does not have any alternate source of rvater now. Water stored in a kattcha well drained from a pond is used for day to day work. 3.1.3 Kitchen shed 273 AWCs (22 per cent) drd not have kitchen shed despite the fact that cooking of meal in AWCs for providing hot cooked meal to the children and mothers is one of the key activities under ICDS Programme. Audit Report for the year 2015-16 J5 Chanter-lll: Compliance Audit : ..::::::::: -- had taken up Scrutin.v of records revealed that during 2014-16 ZDo. Dhalai and work in construction of g 1 kitchen sheds of u,hich 77 u,ere shou,n as completed 1bur2 AWCs were in Progress. Chawmanu and Furlher-. during scrutiny of reports furnished b.v the CDPO. Manu. ZDO. Dhalai did not Gandachara to audit it u'as noticed that Implementing Officels of the work r'l'as construct AWC kitchen sheds in hve locations3 and in one location andbooked lying incomplete althou ghZDO,Dhalai issued work orders in March 2015 expenditure for { 4 'l 4 lakh (@ < 0 .7 9 lakh each) ' AWCs are Instances regarding non availability of kitchen noticed during visit of shown in Photographs 3.3,3.4 and 3'5' ;-1 \ Chowdhury Para [ai-*- at"*t,- Para AWC, Malaiadhan^ChowdhuryTala nWCt Chakbeha ;wC;d K;manjoy Kumar ParaAWC under Chawmanu ICDS project Status as on No and Date 3Name of work Location Work Order Mav 2018 Reang ADC/ ZDO(D) Work nol Constn of AWC kitchen shed at Damodar (i) Damodar r5(6-l) /SW&SE /Vol-lll 1201418315 taken up Reang Para AWC of Karatichara VC under Para AWC of Dated 30-03-2015 Manu Sub Zone Karatichara VC ZDO(D) Work not Constn of AWC kitchen shed at (ii) Banchandra 15(6-1) ADC/ /SW&SE A/ol-Ill 1201418320 taken up Banchandra AWC of Natinmanu VC under AWC Dated 30-03-2015 Charr manu Sub Zone ZDO(D) Work not Constn of AWC kitchen shed at Tabla.loy (iii) Tablaiol C/P r5(6-1) ADC/ taken up C/P AWC of East Malidhar VC and AWC of East /SW&SE /Vol-III 1201418322 Dated 30-03-2015 Sachindra C,P AWC of West Givindabari Malidhar VC Work nol VC under Charvmanu Sub Zone (iv) Sachindra CIP AWC of West taken up Govindabari VC ADC/ ZDO(D) Work not Constn of AWC kitchen shed a1 (v) Sadhuchandra 15(6-1) /SW&SE /Vol-IIl 1201418323 taken up Sadhuchandra para AWC and Ajudhl'apara nara AWC Incomplete AWC of Kalajari VC under Gandachara (vi) Ajudhlapara Dated 30-03-2015 Sub Zone AWC Audit Report for the Year 2015-16 36 * Chapter_ll l: Compliance Audit Therefore. there was a huge shortfall with respect to toilet and drinking warer facilities which might be one of the major reasons for shortfall in attendance. Further, non-availability of kitchen shed adversely affected the goal of healthy and hygienic upbringing of the targeted children in the AWCs. 3.1.4 Supplementary, Nutrition Programme One of the main components of ICDS is to supplement the intake of nutrition of children below six years and pregnant/lactating mothers through providing Hot cooked Meal (HCM) at the AWCs. Fufther, according to para 3.2.1.1 (i) of the handbook of Anganwadi Worker, every beneficiary under Supplementary Nutrition Programme (SNP) is to be provided supplementary food for 300 days in a year. The fund position and expenditure vis-ir-vis physical achievement for last five years is given in Table 3.2. Table 3.2: Fund position and expenditure vl's-ri-vls physicat achievement for last five years genJnciaiies ri {f{umbei:in tlrousailOij Shortfall Year Children (Percentage) , i,r' ,.; : Enrolled Provided Enrolled provided Children Mother 20t2-13 45.33 39.20 t2.00 | 1.02 t4 08 z0i:-t+,, 45.46 42.01 10.53 g.i8 08 0i 2014-15 5t.t7 4t.27 9.90 9.09 19 08 2gitt6, 46.06 4r.t6 9.46 8.62 ,20t6-t?- 09 09 46.6s 43.35 10.04 9.31 07 07 (Source: Information furnished by the Council) It can be seen from Table 3.2 that a significant number of enrolled beneficiaries (children: Tper cenlto 19 per cent and mother: Tper cent to gper cenr)had, not been provided with the benehts of supplementary nutrition. The Council did not take any steps to ascertain the reasons for the shortfall and take corrective measures in this regard. Audit Report for the vear 2015-16 a1 SgJ*ffi"#ligg;##:A--g'L-:*,*,,,,-- Scrutiny of records o1' selected 1 16 AWCs revealed that during 2}l2-lTsupplementarl' nutrition u,as not provided for 51 days to 96 days in patchcs in 17 AWCs and 101 days to 364 da1's in 13 AWCs due to shortage of SNP materials in the AWCs and shifting of families at the time of jhum cultivation; although adequate stocks u,ere available in the central stores of the project which could have been provided to AWCs. This shows lack of coordination betr.veen the service providers in the AWCs and the central stores. 3.1.5 Pre-School Education The Pre-School education (PSE) component under ICDS scheme is the crucial component of the packages of services envisaged under the scheme. It aims at school readiness and development of positive attitudes towards education. The pre-school education in AWCs is provided through non-formal and play way methods by joyful learning. Availability and accessibility to variety of materials can support the child's holistic development lr,hich includes physical and mental skills, cognitive skills, language and communication skills, socio-emotiondl development and creativity. All children in the age group 3-6 years were to be provided with pre-school education (PSE) in the AWCs so as to make them capable ofjoining the main stream education. Further, according to the orders (May 2009 and January 201$ of the Ministry of Women and Child Development, Government of india, PSE kit was to be provided to each AWC every year. As per information fumished by the Council, year-wise position of enrolled children vz.s- d-vzs pre-school education provided in AWCs was shown in Table 3.3. Table 3.3: Position of enrolled children vis-d-vis pre-school education provided in AWCs Number of Number of Percentagen^-^^-.^^^ shortfall year -. '- ##;H;--;;;;;J- shortfau . , "r,iio.""?rlir"o(3;;;' Covered (percentage) '',za1i-!3'.- 23,1i6 19,439 84 3,737 16 ::!$l l-{{ 22,892 20,858 91 2,034 09 Z0!4-15,.: 22,330 19,912 89 2,418 11 r20t5"]6-'. 22,074 20,306 92 1,168 08 2016-17 22,947 21,354 93 1,593 07 {Source: Information furnished by the PO (SW&SE)} It can be seen from Table 3.3that PSE was provided Io 84per cent to 93 per cent of the enrolled children. However. a joint physical inspection conducted (March- April2018) by audit and the ICDS staff in 116 AWCs covering six ICDS projects Audit Report for the year 2015-16 38 er-llI: Co nce Audit disclosed that none of the AWCs maintained anl,record in respect of PSE. Moreover. on the day of inspection. the number of children present for PSE in the test-checked AWCs r.vas only 65 per cenl of the enrolled numbers on an average. Further. during 2012-17 Pre-school Education (PSE) Kit u,as supplied only once in March 2014 resulting in 36 per cent AWCs Pre-school Education (PSE) Kit u'as not found available and in rest AWCs only few items vv'ere found against stipulated 13 items. As a result, the PSE data provided by the Deparlment was not in order when compared with the actual attendance and in absence of PSE kit child's holistic development was compromised. 3.1.6 Health check-ups Growth monitoring and nutrition surveillance are the two important aspects that are to be undertaken in the AWCs. In order to classify the nutritional status, the AWWs were to weigh all children up to three years of age every month and children of 3-6 years every three months. Test-check revealed that:. Out of 116 AWCs under six projects 14 AWCs functioned without weighing machine and in 27 AWCs weighing machines were not functioning. Non-availability of functional weight machines, non-replacement of damaged/non-functional machines adversely affected the health care monitoring in AWCs. The position of full immunisation of enrolled children of different age group" was shown in Table 3.4. Table 3.4: Position of full immunisation of enrolled children of different age group Qn number) children Chilrtren , to i jea,l Year ro (r:"011i""".,) (r:"oiJ-tl"""^) Enrolred Enroned tu"fllllYr-d hf,f,l{."d Enrorred ,-f,$,lTr"d 7fi72-'13., 11,703 4,494 17,103 12,451 21,772 16,771 2als;-,t{'= rz,2t5 5 4'75 16,939 12,567 22,564 16,446 2$tr4-15.'= 9,512 6,607 16,206 15,13 1 21,616 17,035 2015ff '':, tz,4tl 8,995 16.t47 15.t74 20.799 16J29 2016-it,:,, I 1,569 6,929 16,541 13,925 20,950 17,130 (Source: Records maintained by the Council) It can be seen from Table 3.4 that immunisation was not a priority as only 38per cent to 72 per cent of the children in the age group 0-1 year and 67per centlo 82 per cent of the children in the age group 0-5 years could be provided with full vaccinations. It was also seen that there was no affangement in place for immunisation activities in the AWCs. Immunisation activities were carried out in nearby hospitals and Primary Audit Report for the year 2015-16 q! qptg_-I I I : gollpli?n9"e 4! Health Centres. Out of the 1 16 AWCs physicallv verified. 48 AWCs obtaineci i /v vaccination details of the children from the ASHA, MPW- Hospitals and parents only \. \ fbr lecord. while the remaining 68 AWCs did not n-raintain/ parlially maintained records of immunisation. Therefore. the objective of prevention of critical diseases was not taken care of adequatell'. Lack of these facilities resulted in depriving delivery of these vital services to the intended beneficiaries. 3.2 Installation of 355 Small Bore Deep Tube Well under MGNREGA at Chawmanu, Dumburnagar, Raishyabari and Manu Rural Development Block under Dhalai District With a view to bring at least 50per cent fallow lands under irrigation in the next five years District Magistrate and Collector, Dhalai District had accorded (January 2016) Administrative Approval & Expenditure Sanction of t 8.78 crore for installation of 355 Small Bore Deep Tube Well (SBDTW) under MGNREGA ar Chawmanu, Dumbumagar, Raishyabari and Manu RD Blocks under Dhalai District, Zonal 1- Development Officer (ZDO). Dhalai was nominated as Project Implementing Agency (PIA) for the work. As per terms and condition of the work, the project was to be implemented as per technically approved estimate after survey of the worksite and the sign board was to be displayed in the work site showing vital project related information. Accordingly, on the basis of model estimate prepared (December 2015) by the Engineering Wing of the Agriculture Deparlment, Government of Tripura for the project for 7 2.47 lakh for each SBDTW, zDo, Dhalai issued (January 2016) 355 work orders in favour of 23 Implementing Officers (IO) for installation of 355 SBDTWs. As per work order, breakup of the estimated cost was shown in Table 3.5. Table 3.5: Breakup of estimated cost of SBDTW : '..: Amount {in {)', Materials to be. supplied by RD Departm€nt '':,,, ,,,. t. 77,591 fuIaterials to bC supplied by LampslPACs/ISIC-' :.: , ,... 79,652 Labour wagss 79,259 Extension.ofelectricserviceconnection...... :.:].. 4,000 Contingencyifor cariage of,,material$.. ,,',., . ..':. 4,477 I :- .. Laboul Cgss '., '. ,',, , .. ,,,. ":: 2,401 ' t":. :-: 'i .: :t':,,, ,i , " , Total' ':. . , 2,,47,390 (Source: Work order issued by the ZDO, Dhalai) Audit Report for the year 2015-16 40 ance Audit During March-April 2018, out of 355 SBDTWs 354SBDTWs4 rvere ph1.sicall1,' verified. Audit observations which arose during scrutinl, of records and ph.vsical verification of works executed in Manu. Chawmanu and Gandachara Sub Zone are discussed below: 3-2.1 Short supply' of materials by the supplier leading to embezzlement of t 59..18 lakh ZDO, Dhalai issued (January 2016) 355 supply orders for supply of petty materials and sign board (3 ft X 4 ft) along with write-up, fitting fixing in favour of an agency5 rvith the direction to drop the materials at the respective work site. As per information furnished by the agency materials and signboard were supplied in three instalments during January 2016 to March 20166. Expenditure Sanction of < 2.g7 crore (.@ { 0.81 lakh each) was accorded (February-March 2016) by the ZDO, Dhalai and paid < 2.87 crore in four instalmentsT through Fund Transfer order (FTo). During scrutiny of records it was noticed that Junior Engineer of the Zonal Office certified on the body of the vouchers. submitted by the agency to the effect that materials were received in good condition and had been utilised for the sinking and installation of SBDTW. Vouchers were passedr------by"J the DDO and accordingly payments ,.. - were made to the agency. But stock and issue register was not made available to audit, though called for. However, it was noticed from the information furnished by the Implementing Officers that the materials valued < 59.48 lakh was short supplied by the agency. Details are shown in the Appendix-X. Therefore, short supply of materials of t 59.48 lakh by the agency and payment made there against by the ZDO, Dhalai tantamountto embezzlement of t 59.48 lakh. The Council should investigate the matter and take necessary administrative action against the defaulting officials responsible for short supply of materials. alnstallation of Small Bore Deep Tube Well for irrigation purpose on the plot of Sri Kanada Tripura. Son of Anandahari Tripura at Nitya kr. para of BoalkhaliVillage Comminee under Gandachara Sub- Zone could not be physically verified as the road became inaccessible due to monsoon 5 Kulai Prathamik Krishi Samabaya Samity Ltd, Kulai 625 January 2016:125 nos.; 29 February 2016: 100 nos.:2g March 2016: 130 nos. 7 18 February 2016: t 52.58 lakh; 06 March 2016: T 48.53 lakh; 09 April20t6: { 80.89 lakh; 05 May 2016:T l05.16lakh Audit Report for the year 2015-16 4l Chapter-lll: ComPliance Audit . €r-1;Fq-*-ffi**# - 3.2.2 Non-availabilify of materials at rvork site valued t 2'1.83 lakh Officers As per information fgrnished by the lmplementing Officers 12 Implementing lrad received all required materials from the ZDO, Dhalai for installation of 171 in SBDTWs at different places under Manu and Gandachara Sub Zone. as detailed Table 3.6. Table 3.6: List of Implementing Officers lvho had received all required materials No of SBDTW an'artled (in number) Name of Implementing officer Gandachara Charvmanu Manu Total Birmohan Tripur4 Jr Overseer 0 0 16 t6 Chandar Mohan TriPura. TWS 0 00404 Indra Kr Debbarma, P/a 0 00404 Krishna Chandra TriPura, W/A 0 01414 Mongkorai debbarma, W/A 0 00404 Parimal Das, A"/l 0 00505 Paritosh i)as, PiA 0 00404 Pramesh Reang. P/A 0 00404 Subimal Dewan. DO (Seri) 0 00404 Sukhendu Chakma, Jr Overseer 0 01414 Er. Sanjay Debbarma" JE 65 0 19 84 Nishikanta Debbarma. Jr Overseer 14 0014 = :; l'l o 171 t ,. ' Totai '., 79 92 : (Source: Information furnished by the Implementing Officers) ,: During physical verification conducted in March-April 2018 along with departmental Out representatives, out of 171 SBDTWs, eight SBDTWs could not be traced out' of remaining 163 SBDTWs, sign board was not found to be erected in 96 cases' motor was not found to be fitted in 15 cases, pump house was not constructed in 45 cases, panel board and starter were not fitted in 80 cases' According to para 7.13.1 of the MGNREGA operational guidelines 2013' all (MB) duly measurements of work done shall be recorded in the measurement book not authorized and issued by competent authority. But, Implementing Officers did maintain any measurement book and material at site account. As a result, where about of the materials valued < 24.83 lakh could not be ascertained in audit. Details are shown in Appendix- XI. The Council should investigate the matter and take necessary administrative action against the defaulting IOs. Audit Report for the Year 2015-16 42 ctt@ 3.2.3 Suspected embezzlement of labour wages of t 31.70 lakh ZDO. Dhalai accorded Expenditure Sanction of { 2.81 crore and placed the sanctioned amount with labour vendors in 16 instalments through Fund Transfer Order (FTO)8 being the labour wages for installation of 355 SBDTWs. Horvever, during physical verification of 354 SBDTWs, out of 355 SBDTWs, 40 SBDTWs w-ere not found to be installed at different places under Manu, Chawmanu and Gandachara Sub-zone although labour wages @ < 79,259 per SBDTW was paid to the labour vendors in their bank account through FTO. Details are sholln in Appendix-Xll. Therefore. there was a suspected embezzlement of t 31.70lakh on payment of labour wages. The Council should investigate the matter and take necessary administrative action against the erring officials. 3.2.4 Excess payment of t 10.94 lakh According to the terms and condition of the supply order, the agency, Kulai Prathamik Krishi Samabaya Samity Ltd. Kulai was required to supply the materials and fitting & fixing the sign board at the w'ork site. Scrutiny revealed that on the basis of bill raised by the supplier, ZDO, Dhalai paid hiring charge of diesel pump, chain pulley, air compressor, water tank etc., carrying charge of materials and fitting & fixing of sign board to the agency. But, as per information furnished by the Implementing Officers, in 70 cases the supplier did not bear the hiring charge of diesel pump, chain pulley, air compressor, water tank etc. Moreover, the materials were canied at the work site by the labour vendor. As a result, { 10.94 lakh, as detailed below, was paid excess to the agency, Kulai Prathamik Samabay Samity Ltd. Kulai, as detailed in Table 3.7. 806March2016: t15.85lakh; 29May2016: t2.38lakh; 20June20l6: t68.96lakh; 22June2016: <21.74Iakh; 28June20l6: <22.19lakh; 01 July20l7: t l0.30lakh; 04July20l6: t3.l6lakh; 21 July 2016: { 15.85 lakh; 09 August 2016: T 9.51 lakh; 22 August 2016: t 24.57 lakh; 29 August 2016: T 13.41lakh; 01 September 2016: T 11.89 lakh; 16 September2016: t 26.16 lakh; 20 September2016: T 15.85 lakh.; 15 February 2017: t 5.55 lakh;25 February2017:t 7.93 lakh Audit Report for the year 2015-16 43 #ffi;@Chaptcr-l ll : ComPliance Audit Table 3.7: Number of $'orks against x'hich excess pa1'ment was made to the Kulai Prathamik Samabal'Sami$'Ltd, Kulai (rn t) value of hiring .t;ffiJ roral Name of ro I:,:f :!"^l*;-. b site Jl6:{;;n," t 5'000. Per work rvork Dinesh Mohan Tripura, A/[ 3 31 ,881 15,000 46,881 l,tonguf Mohan Tripura, PIA 8 85,016 40,000 I-25.016 nunjit Chakma, TWS 3 31.881 15,000 46,881 uiial latta a/e ' 6 63,762 30,000 93,762 ii. piiurf.t Kanti Mandal, AE 13 1,38,151 65,000 2,03,15I ii. p*o.r*ar Debnath, jE 17 1,80,659 85,000 2,65,659 Khatendra Reang. Jr. Overseer 20 2,12,540 1,00,000 3,12,540 Toial , 70 7,43,890 3,50,000 10'93,890 (Source: Information furnished by the respective Implementing officers) The Council should investigate the matter and recover the excess amount paid to the agency being hiring/carrying charges. 3.2.5 Excess booking of materials leading to blockade of funds of { -10.88 lakh According to the terms and condition appended'with the sanction order issued by the DM & Collector, Dhalai, the project was to be implemented as per technically approved estimate after survey of the worksite. But it was noticed that ZDO- Dhalai issued (January 2016) work orders on the basis of a model estimate prepared ,.v (December Z0I5) by the Engineering Wing of the Agriculture Department, As per model Government of Tripura @ < 2.47 lakh each without survey of worksites. e estimate, ZDO, Dhalai placed < 2.87 crore with the Executive Engineer, Rural Development Division. Agartala during January-February 2016 through FTO for supply of 40 mm GI pipe, 150 mm dia UPVC pipe, 100 mm dia UPVC pipe, 100 mm dia UPVC strainer and 2 HP submersible pump required for installation of 355 SBDTWs. But it was noticed from the records of the Store, Executive Engineer, RD Ambassa Division that ZDO, Dhalai did not lift the following materials from the store till April 2018 w-hich resulted in blockade of fund of t40.88 lakh. Details are shown in Table 3.8. e 24 January2016: {1.02 crore; 30 January 2016: {0.21 crore: 0l February 2016: {0.16 crore; 02 February 2016: T0.19 crore; 03 February 2016: {0.25 crore; 06 February 2016: {0.24 crore; 08 February 2016: {0.81 crore Audit Report for the Year 2015-16 44 Chapter-l I l: Comnliance Audit lable 3.8: Details of materials lf ing idle in the RD store (i" {) Balance Ind-ented Qt)'lifted Value of Matcrials Unit T#" "'Uil:"" oilflr?' T;""-;'ff' balance u;i' ttr' materials store 40 nm dia GI pipe Mtr. 239 9,691 9.691 0 0 150 mm dia UPVC pipe Mrr. 595 12.780 t2,212 568 3,37.960 100 mm dia UPVC pipe Mtr. 308 8,520 7,152 1,368 4,21,344 100,mm dia UPVC strainer Mtr. 719 9,585 4.955 4,630 33.29,910 2 HP Submersible Pump No. 26.081 355 355 0 0 Total 40,88,274 (Source: Information furnished by the Executive Engineer. RD Store Division, Ambassa) Therefore, zDo. Dhalai booked excess materials on the basis of model estimate without conducting suryey of the worksite w-hich led to blockade of fund of t 40.88 lakh. 3.2.6 Irregular execution of work During physical verification of 354 SBDTW (out of 355 SBDTWs) it was noticed that in 86 cases SBDTWs had been installed in new locations instead of locations mentioned in the work order. In 22 cases, Village Committee passed resolution for change of locations but reason for change of locations was not recorded in the resolutions. In 64 cases basis for change of locations was not found on record. As a result, execution of 64 SBDTWs seems irregular. t 3.2.7 Power connection .l .r ZDO, Dhalai placed Corporation Limited (TSECL) for extension of electric service connection to 355 SBDTW installed at different places under Manu, Chawmanu and Gandachara Sub zone. However during physical verification of 354 SBDTW (out of 355 SBDTWs) it was noticed that in 40 cases SBDTWs were not found, in seven cases boring was found unsuccessful and power connection was given only in 156 cases. Reason for not providing power connection in 151 cases was neither found on record nor stated to audit. Therefore, due to not providing power connection, 151 SBDTWs were lying unused for more than 14 months till April 2018 and beneficiaries could not derive the benefits from the scheme. 'uDeputy General Manager (DGM), Ambassa Electrical Division: t 6.60 lakh(cheque no.446637 dated 28 January 2077 for T4.00 lakh and cheque no. 446638 dated 28 January 2017 for t2.60 lakh) and DGM, Manu Electrical Division: T 7.60 lakh (cheque no.416635 dated 28 January 2017 lort 5.20 lakh and cheque no.446636 dated 28 January 2017 for T2.40 lakh) Audit Report for the year 2015-16 {5 qh4ptel! | li Cq*pfrqlqg 4!qlt 3.2.8 Labour Cess Rule 4 (1) and a (3) of the Building and Other Construction Workers (RE & CS) Rules, 1996 stipulate that cess should be levied and collected @ oneper cent of Ihe cost of construction work of a Government Office or Public Sector Underlaking within 30 days from the completion of u,ork. The cess so deducted should be transferred either by issue of Treasury Cheque/Bank Cheque/Demand Draft in favour of the Secretary. Tripura Building & Other Construction workers Welfare Board, Agartala. Scrutiny of sanction orders and Bank statement revealed Ihat ZDO, Dhalai made FTO in favour of itself for { 8.52 lakh for payment of labour cess and kept it in the A/C No. 8107011800975. The amount was not transferred to the accounts of the Board (April2018). 3.2.9 Non-maintenance of records Para 10.1.1 of MGNREGA Operational Guidelines 2013 stipulates that proper maintenance of records is one of the critical factors to ensure success in the implementation of MGNREGA. Information on critical inputs, processes, outputs and outcomes have to be meticulously recorded in prescribed registers at the levels of District, Block, GP and other Implementing Agencies. Para 10.3.2 of the Guidelines further stipulates that material procurement register should contain information on details of material procured. According to para 7.13.1 of the Guidelines, all measurements of work done should be recorded in the measurement book (MB) dulv authorised and issued by the competent authority. During scrutiny of records it was noticed that ZDO, Dhalai did not maintain material procurement register, stock and issue register at Zonal level. Furlher Implementing Officer did not record measurement of work done in the measurement book. As a result, in absence of vital records receipt of materials and utilisation there against could not be verified by audit. 3.2.10 Monitoring As per guidelines issued (March 2016) by the Government of Tripura each SBDTW was to be monitored by a committee, comprised of Gram Pradhan/Village Committee chairman, respective Village Level worker (VLW), representative of Irrigation Department, Panchayat Secretary, farmer's representative, pump operator. The Audit Report for the year 2015-16 46 Chapter-l I I : Coqplia1gl,qudI committee was responsible for smooth functioning and timel1' vr,ater supplr- fbr irrigation purpose only. During scrutiny of records it u,as noticed lhat in all 355 cases monitoring commillees u,ere not formed. As a result, in absence of monitoring committee execution of u''orks as rvell as functioning of SBDTWs were not monitored which resulted in non-installation of 40 SBDTWs, incomplete w'ork in 198 cases. From the above, it could be concluded that out of 354 SBDTWs only 109 SBDTWs (31 per cent) were apparently found completed and functioning. as noticed during physical verification and in 245 cases (69 per cent) targeted beneficiaries could not derive benefits from the project as in 40 cases works were not taken up, in seven cases boring was found unsuccessful and in 198 cases works were lying incomplete. 3.3 Suspected Misappropriation Rule 24 of the Tripura Tribal Areas Autonomous District Council (TTAADC) Fund Rules 2005 stipulates that all sums received or spent by or on behalf of the Council shall without any reservation be forthwith brought in the General Cash Book. Fufther, according to Rule 48 of the TTAADC Fund Rules 2005, whenever any Department of the District Council obtains any stores for consumption, manufacture or other purposes, the Departmental officer entrusted with care for use or consumption of the stores shall be responsible for maintaining correct record and preparing correct returns in respect of these stores entrusted to him. Rule 49 ibid strpulates that all materials received shall be examined, counted, measured or weighed, as the case may be, w-hen the delivery is taken and should be kept in charge of a District Council employee, who should be required to give a certificate that he actually has received the material and recorded them in the stock register maintained in format as prescribed by the Council. Rule 50 (i) and (ii) further specified that when materials are issued from stock for departmental use, manufacture etc. the Council employee in charge of stores shall see that the requisition or indent in proper form has been placed by a duly authorized person and examined it carefully with reference to any orders or rules for the issue of stores. At the time of issue of materials, delivery of store shall be made by using delivery challan. All quantities of stores including tools and plants received in or issued form stock shall be entered in the stock account under the respective heads on the dates the transactions take place, and balances left should correspond with the quantities of stock at the close of each month. Rule 51 also stipulates that the stores Audit Report for the year 2015-16 47 Chapter-Ill : Compliance Audit held in stock should be ph.vsically verified annually by an independent agency and the results of verification indicatin-s the nature of discrepanc-v. if any. together u'ith the condition o1'stores. should be recorded in the stock register itself. Scrutiny revealed as follon's: 3.3.1 Doubtfut procurement of medicine and equipment Further, scrutiny of Cash Book. Cheque Issue/Receipt Register, vouchers and other records of Kherengber Hospital, Khumln'ng revealed that Medical Officer (In Charge) (MoIC) procured medicine for { 1.32 lakh from the local medicine shopllduring December 2015 to October 2016 without inviting any quotation/tender. The amount was paid in cash by the MoIC against nine cash memos ranging from t 3,078 to { 31,205. It was also noticed that 17 medicines were not entered in the stock register of the ll! hospital and no certificate was recorded on the body of the bill regarding receipt of / i". the materials and its physical condition. Fufiher, cash memos \\'ere not serially issued. As example, Mwthang Medical Hall issued cash memo bearing Sl. No. 1405 on l:- 20 June 2016 and 0807 on 26 September 2016. Therefore, < 1.32 lakh incurred for procurement of medicine from the aforesaid two medical shops seems to be doubtful.The Council should investigate the matter and take necessary administrative action against the defaulting officers/officials. Matter had been reporled to the Council Q'Jovember 2017); reply is awaited (August 2018). 3.3.2 Non-accountal of pig ration of t 0.44 lakh In course of scrutiny of stock register, challan, bills/vouchers of piggery farm under Assistant Director, ARDD, BC Manu it was noticed that rations meant for piglets for .\ the piggery farm in various stages viz. starter, grower and finisher phase were not ,k' taken into account in the receipt side of the stock register. Details of the rations \i t* I received from the supplier are shown in Table 3.9. rr Mwthang Medical Halland DeeptiMedicalHall Audit Report for the year 2015-16 48 nce Audit Table 3.9: Details of non-accountal of pig ration sl. Cash memo/ No. Particulars bitir;. ;i euanrftv Rate (in T) Amount (in T1 fhe supplier 1. Pig starter ration 1090 dt. 14- 300 kg 18.50 5 5s0 2. Pig grower ration 11-2015 and 200 { kg 17.14 3,429 J. Pig finisher ration 1609 dt. 24- 2,100 kg 16.80 35,290 - 06-2015 ", Total, 44,259 (Source: Records furnished by the Assistant Director. ARDD, BC Manu) Fufther, in contravention of Rule 5i of the TTAADC Fund Rules. since inception no physical verification of pig ration had been carried out by the authority till April 2018. The reason for the same was not found on records. Therefore. due to weak monitoring, pig ration valued < 0.44lakh was suspected to be misappropriated.The Council should investigate the matter and take necessary administrative action against the defaulting officers/officials. Matter had been reported to the Council Q.,lovember 2017); reply is awaited (August 2018). 3.4 Incorrect credit of interest in the savings account Mention was made vide para No. 3.5 of the Audit Report for the year 2013-14 and para No. 3.3 of the Audit Report 2014-15 wherein it was mentioned that during the period from April 2013 to Margh 20152 three Banksr2 had credited { j.3l crore as 4nterest in 30 savings accounts mainlained in the banks AV ?] DDOs against accrued " interest crore thereby short credit of interest amounting .I "f 1 1.10 to {.1 .79 crore. *, ,. It was fuither noticed that during ?015-16 in respect of 45 savings accounts maintained in fourr3 banks by the 36 DDos, banks had credited {_1_.1311g11as / A.r interest. Howevet, taking minimum closing balance maintained during the month, /' ... interest was calculated and it was noticed that during April 2015 to March 2016 at least t 3.57 crore was accrued as interest resulting short credit of { 1.73 crore. DDO wise details are given in the Table 3.10: l2Tripura Gramin Bank, Tripura State co-operative Bank and United Bank of India. 13 Tripura Gramin Bank (TGB), Tripura State Co-Operative Bank (TSCB), United Bank of India (UBI) and AXIS Bank. Audit Report for the year 2015-16 49 ChaDter-l I l: ComPliance Audit - Table 3.10: DDO n'ise details of incorrect credit of interest (In t) Interest due Interest Difference Sl. No. Namt of DDO Bank A/C No. Bank in 2015-16 credited 1 Assistant 8091012105939 TGB, Sikaribari 132091 19824 112261 Direcotor(AD). ARDD. Dhalai 2 AD, ARDD, South 804601 1850323 TGB, B C l+o I l) 960 245163 Nagar 3 CDPO, Chaw Manu 8r08011300970 TGB. 250859 836 250023 Chawmanu 234015 4 CDPO, Manu 80930 I 2036367 TGB, Manu 344285 \10270 ' 5 DFO, 82 Mile 809301.2117641 TGB, Nalkata 52698 16460 36238 6 Dy. PO tNorrh & 8093012126001 TGB, Manu 23629 20057 3572 Dhalai). Manu 14221 7 Dy.PO (SW&SE). 80930 r 21 10064 33438 19211 Manu 8 Executive Engineer. 8091012108958 TGB, Ambassa 1520919 t109148 411231 ,' ' ' Dhalai 9 Executive Engineer, 8013012011778 TGB, Ampura 8 12958 342700 4'70258 Khowai I0 Executive Engineer. 8087012036010 TGB, 1291 199 4335 1292864 Norrh Pecharthal I I Execulive Engineer. 10 TSCB, 76153r 584701 176830 West 803901 190303 I Khumulwang 1262386 572178 690208 l2 Executive Officer 803901 1903090 46013 12699 33314 (Admn) 803901 1903034 3 I 8053 2062 315991 800r010308356 20926 90 20836 803901 1903510 130023 103398 26625 l3 Executive Officer 803901 1903815 401427 223616 171811 (t rnanceJ 803901 1903041 4969094 4548648 420446 80390 1 1903042 9060463 s3183s6 3682107 I 15 TSCB, 121002 119081 1921 Khumulwang 1813010000240 UBI 3542241 3124511 417730 216010100017772 AXIS Bank, 85 1 936 522809 329127 Agartala 14 lS, Ambassa 8091 012 108932 TGB, Ambassa 199297 861 198436 15 lS. Bishrameani 80080 l 003s73 8 TGB, 7414r 395 74346 Bishramganj '7 68513 I6,, ,, IS, Chellagangmukh 80680 I 002 1490 TGB, Amarpur r43645 s132 t1' IS, Gandacherra 8094012306519 TGB, 303629 30570 273059 : Gandacherra 18." IS, Jampuijala 801901 1702346 TGB, 145919 10370 135549 ::: Jampuijala l8l21 1 19 r', IS, Kanchanpur 80840 I 0037268 TGB, t82927 1716 Kanchanpur ,,'l' tA IS, Rupaichari 80530 120025 l4 TGB, Harina 78500 346 78154 f l. '. IS, Tulasikhok 8013012076220 TGB, Chhebri 120219 1099 I 19120 22' ' Principal officer, 803901 1903077 TGB, 52201 32513 19628 :TW Khumulwang 23 Principal Officer. 803901 1903082 1554210 380450 | l'73160 ARDD 669960 72533 597421 '24i ., SA, Chaw Manu 80920 I 00301 35 TGB, .... Chailengla 25 SA, Chaw Manu 8092012024448 TGB, 42989r 425784 4107 Chailengta :,:' 26 SA, Rupaichari 8053050400685 TGB, Harina 5403 I I 0 540311 27 ,, SA, Tulasikhok 8106011805031 TGB, 466511 190765 27s746 Champhaour Audit Report for the year 2015-16 50 c__! qp1.rU!_91 *l-|jelss4!gi1" W Table 3.10: DDO rvise details of incorrect credit of interest (concld..) (In {) Interest due Interest Sl. No. Name af DDO Bank A/C No. Bank Difference in 2015-16 credited 28 Secretary District 8039011903033 TGB, 36538 0 36538 , Council Khumullvang Z9 SF, Gandacherra 8094012340168 TGB.. 51325t 224286 288965 Gandacherra ,30 SF, Kanchanpur 808401 1006062 TCB, 374156 40986 333170 '31 SH. Kanchanpur 8084010089399 Kanchanpur 1025813 3266 1022541 32 SH, Manu 8093012122461 TGB, Manu 522612 0 522612 ,3 ZDO, Dhalai 8091012108979 TGB. 497742 0 497742 ,, Jawharnagar ,.-34 ZDO, Khumulwng 8039011903029 TGB, 521507 r3043 508464 Khr.rmulwang t 35 ' ZDO, North 8087012036313 TGB, 561636 0 561636 Pecharthal ' 36 . ZDO, South 804601 1822295 TGB, B C 440069 1957 438112 Nagar , ,' .. 3565529.1 18342688 :,i' '.{otal: ,,,:.:: . 'DDOs) 17312606 {source: Bank sta*menr and information fi.r*ished by the respective : Matter had been reporled to the Council (June 2018): reply is awaited ( ). 3.5 Excess and inadmissible payment 3.5.1 Excess payment of printing charges of t 3.04 lakh Executive Offtcer, Planning, Tripura Tribal Areas Autonomous District Council (TTAADC) placed (February 2015) a work order to the Managing Director, The State '{o-Operative Marketing Federation of Tripura Ltd. (Tripura Markfed) for printing of 'OOOO , '.t copies of colourful booklet in Bengali language @ < 125 per 80 pages book for \.' the year 2010-11 to 2014-15. Administrative Approval & Expenditure Sanction (A/A .-a & E/S) had been accorded (June2015) by the Additional Chief Executive Officer, booklet in Bengali language. The Tripura Markfed had supplied 6000 booksra and submitted a Bill on 23 May 2015 for printing of 6000 books @ < 17l per book plus additional Service Charge @fiveper cent and Value added Tax (VAT) @f:eper cent on it. Accordingly, payment of t 1 1.29 lakh was made (August 2015) to the Tripura Markfed. Scrutiny of records of the Executive Officer (Administration), TTAADC revealed that book printed by the Tripura Markfed contained only 80 pages for which rate was frxed as { 125 per book w'hereas Tripura Markfed submitted blll @ t i71 per bookr5 r4 2000 books on I I March 20 15 and 4000 books on l4 March 2015 rsl book containing 80 pages-T 125 So, I book containing I l0 pages-T{(125180) X I 10} :T(1.56X 110):T 171.60:t 171 (approx) Audit Report for the year 2015-I6 5t Chapler-ll I: Compliancc Audil u'hich was fixed for 110 pages book. Therefore. an excess payment of { 3.0,i lakh, as detailed in Table 3.11, was made to the Tripura Markfed. Table 3.11: Details of calculation of excess pavment of printing charges 6000 books Total quantitl' supplied (each book contained 80 pages) Rate per book (as per work order) ', { 125 per 80 pages book Total cost (6000 X 125) t 7.50lakh Add: S.C @5 ptet'cent t 0.38 lakh Add: VAT @5 per cent t 0.38 lakh Total value . t 8.25 lakh Total amount claimed by the Tripura', Markfed t 11.29 lakh and paid Uy'itre TTAADC Excess amount paid to the Trfpura Marffid { 3.04lakh 1<11.29lakh minust 8.25 lakh) (Source: Work Order, Bill & books supplied by the Markfed) Matter had been reported to the Council (November 2017); reply is awaited ( ) 3.5.2 Excess payment oR 2.54 lakh towards pathological test An agreement was made with Dr Lal Path Labs Private Limited in March 2010 for conducting pathological tests of the patients who were diagnosed in the Kherengbar \ ,, .'\) Hospital. Khumulwng. As per agreement, Dr. Lal Path Lab, Agartala would collect !\j\ samples of blood, urine, stool etc. from the hospital and raise bills along with the list of patients. tq Scrutiny of bills submitted by the Dr. Lal Path Labs along with lab testing register of t- the hospital revealed that, the list of patients sent by the Lal Path Labs with monthly , t.\ bills was not in accordance with the list of patients enrolled in the lab testing register ,r,\ ,t\ of the hospital. It was noticed that { 2.54lakh claimed by the Lal Path Labs against 420 patrents during April 2013 to March 2016were not found listed in the lab testing register of the hospital. Therefore, excess payment of {2.54lakh was made to Dr. Lal Path Lab against 420 patients. Matter had been reported to the Council Q.trovember 2017); reply is awaited (August 2018). 3.6. Unproductive expenditure of 72.62crore due to non-construction of pucca supply channel With a view to irrigate approximately 50 hectares of cultivable area, Zonal Development Officer (ZDO), West Zone prepared (28 October 2013) an estimate of Audit Report for the year 2015-16 52 Chapter-IlI: ComPliance Audit (Laxmi cherra) at < 2.62crore for construction of diversion scheme ovel Lukra cherra Sub Zone Nutan Bazar- under Sarath Chowdhury Village Council (VC), Hezamara District under MGNREGA during the year 2013-14 and proposed (28 October 2013) Magistrate (DM) and Collector (West) for placement of fund' The estimate rvas technically approved (30November2013) by the chief Engineer. TTAADC, Public Eis) works depaftment. Administrative Approval & Expenditure Sanction (A/A & had been accorded (4November 2013) by the DM & Collector (West) for favour of one < 2.62crore. ZDO. West Zone issued (7 January 2014) work order in Junior Engineerl6 as Implementing Officer (IO) allowing 365 days time to complete the work. According to the work order. IO was paid { 0.78 crore for payment of labour wages, sand, construction of temporary labour shed and petty materials' Scrutiny of records of the zDo, west Zone revealed that the estimate had been prepared for head work only and there was no scope in the estimate for construction 50 of channel to divert water to the catchment area of cherra to cover approximately up the hectares area. Survey/feasibility study had also not been made before taking project. The work was commenced in January 2014, completed in March 2015 and May handed over to the Chairpelson, Sarat Chowdhury Para Village Committee in 2015. that in the aL In reply to audit observation zDO, west Zone stated (March 2018) He also sanctioned estimate there was no Scope for construction of pucca channel. and Collector for added that the matter would be taken up with the District Magistrate to construction of pucca channel to divert water to the catchment area of the cherra cover cultivable areas. years from Therefore, the Council failed to utilise the scheme even after nearly three its handing over (May 2015) and expenditure o{ <2.62 crore incurred on the scheme remained grossly unproductive and unfruitful due to faulty planning and non- construction of pucca supply channel. Matter had been reported to the Council ( 2018); reply is awaited ( )' 3.7 Idle expenditure on construction of Market stalls Examination of the records of zonal Development officer. west revealed that one market having five stalls was constructed (May2015) in Binon Kobrapara under r6 Sri Naresh Debbanna, Junior Engineer Audit Report for the Year 2015-16 5J Chaptcr-lll : Compliance Audit Mandrvai Sub Zone at a cost of t 14.39 lakh. Horvever. none of the five stalls in thc market rvas allotted till March 2018. On being pointed out in audit, ZDO. West stated (March2018) that Village Committee of Binon Kobrapara could not select beneficiaries till date. As a result. five market stalls in Binon Kobraoara could not be allotted. Thus. an amount of t 14.39 lakh spent on construction of the market stalls remained 'l _ idle till March 2018. Matter had been reported to the Council (June 2018); reply is awaited (November 20i8). 3.8 Cost overrun Administrative Approval w-as accorded (ll November 201i) by the Superintending Engineer, PWD, TTAADC for an amount of 7 4.26 crore for the work "Construction of composite office building (multi storied) at Zonal Head Quarter, North Zone, TTAADC, Machmara, Tripura (lrIorth). Technical Sanction was also accorded (2January2012) by the Superintending Engineer for < !.26 crore. Expenditure Sanction of 7 4.26 crore was accorded in 10 instalmentp and fund was transferred to the account of the Executive Engineer (EE) Qliorth Zone) during the period from 5 March 2012to 5 August 2014. Work order was issued (February 2012) by the EE Q.Jorth Zone) in favour of one departmental engineer 17 as a Implementing Officer (IO) to execute the work depafimentally with the value of work of { 4.22 crore. No time limit was fixed for completion of the work. The work \ ras commenced in February 2012 and inaugurated in August 2015. During test check of records made available to audit it was noticed that due to shortage of funds execution of work was delayed. It was furlher noticed from a show cause notice issued (7 April 2015) by the EE to the IO that progress of work was very slow at the portion of third storey. However, reason for delay was not found on record. As a result, EE Q.Jorth) had to procure cement and tor steel from the Store Division of Rural Development Department, at the enhanced rate and during that period rate of labour wages was also enhanced. For this enhancement in price of l7sri Ashok Debbarma, Assistant Engineer Audit Report for the year 2015-16 sl Chapter-l I l: Comnliance Audit materials and labour. the Council had to bear additional expenditure { 33.83 lakh for this purpose. _ rj Therefore, due to delay in execution of n-ork there was cost overrun of t33.83 lakh which could have been avoided. ( Matter had been reported to the Council 2018);reply is awaited ( ) 3.9 Outstanding Temporary Advances Temporary advances are required to be adjusted w-ith all supporting vouchers immediately after completion of the w-ork. a. Scrutiny of the Cash Book, temporary advance register, cheque issue register, cash analysis reports etc. revealed that as of March2018, an amount of , \ { 0.83 crore, < 5.09 crore, <2.16 crore, { 0.08 crore and < 1.44 crore advanced to different Implementing Officers under Zonal Development Officer, West. ,' . , Dhalai, North, South and Khowai respectively during the period from ';'1' February 2010 to January 2018 for execution of different works were pending '''i for recovery/adjustment as of May 2018. Details are shown in Appendix-XIII. ,L1 It was further noticed that an amount of t 4.88 crore (Appendix -xIV) "e ..a" advanced to different Implementing officers under 32 Sub zonal .\ ], Development officers during the period from September 20ll to March 20l8for execution of different works were pending for recovery/adjustment as of May 2018. b. Scrutiny of the Cash Book, temporary advance register, cheque issue register, cash analysis report etc. revealed that as of March 2018, amount of <7.91crore, t 1.35 crore, < 0.11 crore, < 5.14 crore and t 0.81 crore advanced to different Implementing Officers under Executive Engineer, ,I. West, Dhalai, North, .i;t South and Khowai respectively during the period from April 2008 to i " March 2018 for execution of different works were pending for recovery/adjustment as of May 2018.Details are shown in Appendix-XV.. c. Scrutiny of the Cash Book, temporary advance register, cheque issue register, cash analysis report etc. revealed that an amount of { 1 1.63 crore advanced to different Implementing Officers (Appendix-XVD under four Assistant Directors, Animal resource Development Department (West. Dhalai. South Audit Report for the year 2015-16 Chapter-lII: Compliance Audit and North) during the period frorn October 20li to March 2018 for executior, of different works u,ere pending tbr recovery/adjustment till May 201 8. i; i d. Scrutinl' of the Cash Book. temporary advance register, cheque issue register, cash analysis leport etc. revealed that an amount of t 41.03 lakh advanced to t'\ \ different Implementing Officers (Appendix-XYll)of five Child Development Project Offices (Chan'manu, Manu. Kanchanpur. Damchema and Jumpu.ihill) during the period from July 2015 to March2018 for execution of different w'orks were pending for recovery/adjustment as of May 2018. Therefore, execution of the works a-gainst which adjustments were lying pending for a long time seems to be doubtful and possibility of misutilisation of fund in those cases could not be ruled out. As large amounts were being advanced to the Implementing Officers on a regular basis, a monitoring mechanism needs to be put in place for tracking the utilisation of the public money. Matter had been reported to the Council ( 2018);reply is awaited ( ). 3.10 Outstanding Inspection Reports Audit observations on financial irregularities and defects in the maintenance of accounts noticed during audit and not settled on the spot were communicated to the higher authorities through the Inspection Reports (IRs). The Council had prescribed that the replies to the IRs should be furnished within six weeks from the date of receipt. Analysis of the position of outstanding Inspection Reports showed that 78 paragraphs included in three IRs issued during 2009-10 to 2015-16 were pending settlement as of November 2018. As a result, irregularities pointed out in those IRs had not been addressed as of November 2018. 3.11 Follow up action on Audit Reports In terms of para 78 (ii) of the TTAADC Fund Rules 2005, on receipt of comments included in the Audit Report, Council is required to made necessary arrangement to \\ prepare and to send the 'Action taken note' indicating there in the action taken or proposed to be taken by the Council. The action taken reporl, in turn, is to be sent to the Accountant General (Audit) for vettins. Audit Report for the year 2015-16 56 Chapter-lIl : Compliance Audit Though the Audit Reports for the )'ears 1985-86 to 2012-13 in respect of the Tripura Tribal Areas Autonomous Dislrict Council rvere placed before the Council. action taken on the obsen'ations made in these Audit Reoofis had not been intimated ().Jovember 2018). It is recommended that the Council may ensure time bound action on the audit observations pointed out in the Audit Reports to facilitate improved financial discipline and good governance in the conduct of the affairs olthe Council. 3.12 Conclusion The audit focuses on the implementation of ICDS in six ICDS projects managed by TTAADC, installation of SBDTW under MGNREGA in Dhalai District, besides other aspects of the functioning of the Council, viz. financial management, development activities, intemal control and monitoring, etc. a. The Integrated Child Development Services (ICDS) Programme was introduced to cater nutritional and developmental needs of children below six years, pregnant women and lactating mothers. Implementation of the programme was marked by. various shortcomings and lapses. A significant number of enrolled beneficiaries (children: Tper centlo 19 per cent and mother: Tper centto 9 per cenr) had not been provided with the benefits of : supplementary nutrition. Pre School Education (PSE) was stated to be provided to 84per cent to 93 per cent of the enrolled children. However, - during joint physical inspection conducted (March-April, 2018) by audit and i the ICDS staff in 116 Awcscovering six ICDS projects the number of children was found to be present for PSE only 65 per cent. Inadequate and ,, poor quality of infrastructure in.terms of kitchen sheds, non availability of safe drinking water and toilets, were rampant in most of the AWCs exposing children to health hazards which might be one of the major reasons for shortfall in attendance. The objective of prevention of critical dieses was not taken care of adequately; shortfalls were noticed in implementation of { immunisation programm_e as only 38per cent to 72 per cent of the children in the age groyp 0-I year and 67per cent to 82 per cenl of the children in the age group 0-5 years were provided with full vaccinations. b. District Magistrate and Collector, Dhalai District had accorded (January 2016) Administrative Approval & Expenditure Sanction of { 8.78 crore for installation Audit Report for the year 2015-16 i.t ha pte : C o mp I ia_l5g _C r:l!! 3!gj1_ of 355 small bore deep tube u,ell under MGNREGA at Charvmanu. Dumburnagar- Raishyabari and Manu RD Blocks under Dhalai District. Zonal Development Officer (ZDO). Dhalai u,as nominated as Project Implementing Agency (PIA) for the work. Out of 354 SBDTWs. onlS' 109 SBDTWs (31 per cenl) were apparently found completed and functioning. as noticed during physical verification and in 246 cases (69 per cent) targeted beneficiaries could not derive benefits from the project as in 40 cases work was not taken up, in seven cases boring was found unsuccessful and in 198 cases works w-ere lying incomplete. During scrutiny it was noticed that the agency had short supplied materials of 59.a8 tnough payment was made t Q!_r by the ZPO, Dhalai without ensuring receipt of materials which tan_tgmoun! to embezzlgment of { 59.48 lakh. Materials valued t 24.83 lakh was not found at worksite. There was a suspected embezzlement of t 31 70 lakh on payment of labour wages. ZDO. Dhalai booked excess materials with Rural Development Department, Govetnment of Tripura on the basis of model estimate without conducting survey of the worksite which led to blockade of fund of { 40.88 lakh. c. Two cases of suspected misappropriation ofl l.76lakh on procurement of medicines and pig rations were noticed- d. During 2015-16 Tripura Gramin Bank (TGB), Tripura State co-operative Bank (TSCB), United Bank of India (UBI) and AXIS Bank had short cledited interest of t l.84crore in 45 savings accounts maintained by the 36 Drawing and Disbursing Officers. An excess payment of t 3.04 lakh was made to the Tripura Markfed being printing charges of 6000 books. Further, <2.54lakh claimed by Dr. Lal Path Labs Private Limited against 420 patients during April 2013 to March 2016 were not found listed in the lab testing register of the hospital. <2.62 crore incurred on the scheme "Construction of diversion scheme over Lukra Cherra (Laxmi cherra) at Nutan Bazar under Sarath Chowdhury Village Council (VC), Hezamara Sub Zone" under MGNREGA remained grossly unproductive and unfruitful for three years due to non-construction of pucca channel to divert water to the catchment area of the cherra to cover cultivabre areas. Audit Report for the year 2015-16 s8 Challtu'-l I I : Compliance .'\rrclit ; -e6 g ,.\n ar-noult1 rtf { i-1.3c) lakh spent or} cunstn-rction rlf fl\'e ntarket stalls itt otlc nlarket rcnlained idlc till N4arch 2018 as the \,'i11agc C'onrnrittees cottld not srlecl hcrrc fi c iru'ies. h. Ter-r-rporar1, ad\iances amonnting to { 41.84 cr:ore givcn to difTcrent hr-rplementing ()flic,--r's during the period liorl April 2008 to N{arch 20i8 1br exccr-rtion of dift'erent r,lorks u'ere pendilg for 1r-cover\ /adjrLstn-Lent as o1' Ma1' 1013. J'hereforc, lack of s1''stematic irnplen-rcntation and rveak monitoring mechanisms had resulted ir-r incfficicnt and ineffective irnplencntation of dilferentprojects aud suspected misappropriation and cxcess payment. I -<='l \A rif, 'i r{ -"'' Agartala (\l ANJif{};ul\rAR) The December 2018 Accountant Gcncral (Audit ), Tripura Countersigned Nerv Delhi (RAJIV MEI{RISHI) The December 2018 Comptroller and Auditor General of Indi:r l ...ii! i) .-- .l f,... +1....,..,. ,1ti\/rL r\tl,\ir I ,l/i Llll lL(il 59 Appendices APPENDICES Appendix- I List of units covered for transaction audit for the period from AprilZ}lq to March 2016 and accounts audit of2015-16 (Reference : Chapter- II) '',t'Ii,,, Executive Officer (Finance), p L Cell, GpF, Khumulu,ng . 2. Erecutive Officer (Admn). Khurnulung i1 " .,i.. il Zonal Development Offi cer (West), Kh umulwng i.r'',4.,., Zonal Development Officer (Khowai), Rajnagar ili" =S.-.i. i' Zonal Development Offi cer (Dhalai), S ikari bari .1i.i ,''.',- Zon al Deve I oprnent Offi cer (North ), Machmara !",=t''.'.i . Zonal Development Officer (South), Bir Chandra Manu l-ili pJt Executive Engineer (West), Khumulwn g it,:' l' Executive Engineer (N orth), Machmara '*1..' . ...'l l = . Executive Engineer (South), Bir Chandra Manu '' -f Executive Engineer(Dhalai), Sikaribari 'i?ii1al.'; Executive Engineer(Ampura), Khowai , I3. Principal Officer (Health) . ., 14. Principal officer (Animal Resource Development Department) li'" 15. Principal Of icer (SW&SE) ;... B*l='; Principal offi cer (Agriculture) Assistant Director (Animal Resource Development Department), Bir Chandra i,ili$..*li:#ft: Manu 18. Assisrant Director (Animal Resource Development Departmentj. fno*ui ' ip: Assistant Director (Anirnal Resource Development Department). Kanchanpur .; 20. Assistant Director (Animal Resource Development Department), Sikaribari : 21..' Child Development project Officer, Chawmanu ' 7i Child Developmenr project Officer. Manu -,23 Child Development 'r', Project Officer. Gandacherra 24 Child Development Project Officer. Kanchanpur f 2q" Child Development Project Officer. Damcherra "' 'ii6 Child Developmenr project Officer, Jumpuihill t;:;=,?,fr,i;l!,' S u perinte n d e nt of A gri c u ltu re, T ul a sh i ko k Audit Report for the years 2015-16 6l 4PPendices Appendix-II Statement shorving closing balances lf ing rvith the Sub-ZDOs as on 31't March 2016 Paragraph 2.3 (iii)] tRe/brence: (ini Sl. No. of the SZDOs Closing Balance as on 31-03-2016 ZDO (South ) Sub Zonal Development Office, Ampi 35.28,170 Sub Zonal Development Office, Manu Bankul 4 )7 44) Sub Zonal Development Office, Birchandra 74,14,341 Manu Sub Zonal Development Office, Killa 9,42,068 Sub Zonal Development Office, Dalak 4,95,900 Sub Zonal Development Office. Kaladhepa 8.22,081 Sub Zonal Development Office, Gariee 44,2r7 Sub Zonal Development Offi ce,Karbook 25,1r,523 Sub Zonal Development Office, Kalshimukh 5,92,574 Sub Zonal Development Offtce, Ratanpur 34,084 Sub Total 1,08,12,394 . " ,,,." ZDO {Dhalai) , .' ' Sub Zonal Development Office, Ambassa 35,84,300 Sub Zonal Development Office, Ganganagar 16,38,237 Sub Zonal Development Office, Maharani 46,55,601 Sub Zonal Development Offtce, Chawmanu 6,37,227 Sub Zonal Development Office, Manughat 18"70,873 Sub Zonal Development Offtce, Gandacherra 13,02,078 Sub Total 1,36,88,316 ZDO (North) Sub Zonal Development Office, Rajkandi 4,50.423 Sub Zonal Development Office, Vanghmun 4,71,486 Sub Zonal Development Office, Noagang 3,97,768 Sub Zonal Development Office, Dasda 9,00,013 Sub Zonal Development Office, Machmara . r,41,7J,420 Sub Zonal Development Office, Damcherra 4,97,565 , ,' : : Sub Total ..., , 1,68,94,675 .,.., ,: ..' TDAWEST . :' Sub Zonal Development Office, Hezamara 71,70,463 Sub Zonal Development Office, Khumulwng 2,58,035 Sub Zonal Development Ofhce, Mandai 88,21,577 Sub Zonal Development Office, Bishramganj 78,45,462 Sub Zonal Development Office, Takarjala 1,36,08,366 Sub Zonal Development Office, Mohanbhog to 1) 4i7 Sub Zonal Development Office, Abhicharan 2,46,57,527 -:r: ' ,,.,, ,SUb,TOtaI , ',. 6,33,87,855 ZDO (Khowai) Sub Zonal Development Office, Mungiakami 2,35,37,979 Sub Zonal Development Office, Baizalbari 6,13,rJ7 Sub Zonal Development Ofhce, Bachaibari 27,r8,742 Sub Zonal Develooment Office. Duski 41,49,470 Sutr Total 3,10,19,368 "., - " Total 13,58,02,608 Audit Report for the year 2015-16 62 t' | +'i.; Arlnendices \\: \' Appendix-III Statement shorving cheque issued but not presentetl in the bank for payment {Refbrence: Paragruph 2 3 (it)(a.1} sl.. Name oiunit 2015-16 , No. Cheque No. Date Amount (in T) AD, ARDD, ,t t- BC Manu 842704 12-04-20]0 9,481 , 493822 3l-10-2014 2,000 ZDO. Khowai 2. 196402 09-08-201 5 2,800 ZDO. West f. 83 I 395 r 8-02-2008 320 840906 19-02-2009 1,700 : ',, 845103 09-0 I -2008 1,500 l,1i= 1.'' 995539 06-04-2009 2.800 8 1 8555 23-02-2010 1,7l0 8 1 8623 t7 -03-2010 80 t: 821706 06-01-2010 5l 821763 07 -01-2010 1,204 25605 05-04-201 I 10,000 942155 09-02-2011 2,700 111672 04-10-2012 1,500 318311 07-03-2013 4,000 72s192 02-06-2014 3,000 78 I 840 27-09-2014 4,892 r 96028 08-06-20 I 5 8,000 196084 09-07-2015 7,682 1 98828 r 5-09-201s 24,619 196929 28-r0-2015 2,1 00 i 199609 26-11-2015 50,261 a- ZDO, North 152971 12-11-2013 JI 121272 1 3-05-20 I 5 I 417 131903 06-04-2015 62,073 13r933 07-03-2Als )) 5A6 ffi* 110463 2',l-10-2015 100 ZDO, South 493189 t2-06-2014 1,260 fril. 838 I 03 12-10-2014 3,000 I 838200 3 I -01-2015 800 838532 23-02-201s t,'789 838335 14-02-2015 18,667 838s58 03-1 l-2015 3,000 : 200014 29-0s-2015 600 200074 07-09-2015 174 '7,451 .t ', 382434 l8-11-2015 I*{i6l!F ZDo,Dhatai 851186 18-l 1-2015 880 EE' wesr 780829 09-03-2014 19,074 11ff 307938 09-03-2014 3,000 =,, -1..-1i EE, Khowai 393674 07-04-2012 3,690 t' EE.North "r-'t 446586 08-01-2014 7,154 .,' 446s90 08-02-2014 53,162 41651 07-02-2012 5,000 130703 25-11-2014 1,000 iifu$.,1i EE, Dhalai 438312 06-1 1-2013 2,990 Audit Report for the year 2015-16 63 at \L,, 4.plrrqrs!- Appendix-III (contd..) Statement shorving chequc issued but not presented in the bank for payment { Re.fbrence : P uragrcrph 2. 3 (iv) (a)} st. Name'of unit , 1,. ', : 20ls-16 . No. Cheque No. Date Amount (in t) 11. EE. South 841225 24-06-2010 t.216 841229 24-06-2010 I ?45 841232 24-06-2010 1.000 29030 09-01-201 l 29,662 37912 01-02-2011 5,017 492944 24-04-2014 53,3 86 492945 24-04-20t4 19.905 492975 29-05-2014 34,479 378647 28-08-20 I 5 9,400 318657 09-03-20 r 5 3,000 214106 10-01-2015 3,000 214169 t2-02-2015 3,000 12. CDPO, Manu 6131 18 1 0-05-20 1 5 20,000 r:i r:i : , :at) a,: .:: 613 158 15-10-2015 6,000 ii ix .: \: |t- .,. 936884 25-06-2015 7,89,856 ;13. IS, Jampuijala 289394 06-01-20 r 5 z .:.. 843609 t5-07-2015 2,300 4 550 '. l'4, SF, Kanchanpur 40 1 906 I 2-08-20 I 0 .1. i I 1,295 !i 400846 03-08-201 !ilf;; ,::- tr\ 400849 03-08-20r l 4,550 t.$ ii .=. 67413 06-04-201I 1,295 42534 0t-09-2012 1,645 42535 01-09-20r2 3,000 a 39988 05-04-2012 r,64s :fi 400022 01-05-2012 1,000 s4665 t0-09-2012 1,150 76354 11-07 -20t3 7,936 ii' i ;rl 76369 16-08-2013 1,81 1 477742 30-05-2014 3,564 936704 0l-09-2015 2,500 F., 940863 I 8-03-201 5 12,588 l, 143434 08- 10-2015 1,664 14347 5 1 5-09-20 I 5 6,802 IS, Chailengta s226 05-0s-2011 1 0,1 70 i .':' ' 756272 t3-08-2012 11,303 47 5266 07 -05-2012 2,000 :i' 736855 09-t2-2014 1 9,1 60 440204 07-06-2015 7,49,500 : tt 450434 16-11-2015 27,000 tu' CDPO. Damcherra 3 1 3335 08-06-2012 734 297715 10-09-2012 693 '.,l : 297 67 800 ;': : | 0t-09-2012 297757 0l-10-2012 500 i. ; :. t- 297761 0t-10-2012 500 ij 297752 01-10-2012 400 297793 t6-10-2012 I,500 291611 0'7-08-2012 679 ti$i 297678 01-09-2012 1,000 !!ii., liiiii 291695 05-09-2012 1,500 296722 28-01-2013 300 Audit Report for the year 2015-16 64 ndices ffi {f\-' Appendix-III (contd..) Statement shorving cheque issued but not presented in the bank for pay'ment { Re.fbrence : Parugraph 2. 3 (iv) fu) } '' .. Sl. Nime of unil , . ' ,, , ,'. '7015-L6'. No. Cheque No. Date Amount (in t) 296131 29-01-2013 515 296739 29-0t-2013 350 296800 07-42-2013 1,66i 296232 18-12-2012 400 296234 18-12-2012 400 296236 t8-12-2012 500 296237 18-12-2012 500 296275 03-0r -2013 500 296290 08-01-2013 400 296296 08-01-2013 400 ili -il 296146 12-11-2012 500 296150 12-11-2012 400 296160 20-11-2012 1,500 296161 20-11-2012 r.500 296162 20-11-2012 1,500 296188 04-12-2012 1,500 291452 12-07-2012 669 297455 23-07-2012 300 297456 23-07-2012 300 291471 01-08-2012 1,500 l+t"Ir 291472 01-08-20 r 2 I,500 297300 04-07-2012 ) P'54 ::: ::.::t: i: 132828 18-04-2014 1:.;r:::;;"ii 535 , ; i' ; .i 1 32830 18-04-2014 400 r i f i i 403164 12-03-2012 1,500 fiiHrui 403167 12-03-2012 683 403192 25-03-2013 500 403195 25-03-2013 400 lid tit t 403196 25-03-2013 400 133466 10-01-2012 150 605479 04-06-2013 5,288 7 19301 12-08-2013 1,500 721108 31-12-2014 2,400 721109 3l-12-2014 2,400 121111 31-12-2014 2,400 721113 31-12-2014 2,500 721142 24-02-2014 150 721736 25-03-2014 150 IZIIJI 25-03-2014 150 721738 03-05-20 I 4 t,027 ,i'.,i'i:,i;;ii : a;, 1 57394 29-08-2014 3,209 : 757899 25-09-2014 1,390 156242 03-1 1-2014 2,938 t=.:t.t; 7 57890 = 25-09-2014 3,649 ,'r'i 7 5'.1892 25-09-2014 ) )7q : ,: t5't900 25-09-2014 1,604 : 757868 09-10-2014 3,500 :::::i t:i.::; ;: i. ,:; t:. i 7 56214 13-10-2014 250 7 56216 13-10-2014 340 Audit Report for the year 2015-16 65 \L Appendix-III (contd..) Statement sho*'ing cheque issued but not presented in the bank for payment {Re.fbrence : Paragrctph 2. 3 (iy) (a) } .SI, Name of unil 2015-r6 No. Cheque No. Date Amount (in t) 756217 i3-10-20r4 250 756220 l3-t0-20r4 J /) 1 56235 31-11-2014 474 '/ 56516 I 6-01-201 5 2.508 679255 02-03-2015 t94 679256 02-03-20 1 5 1,500 989604 1 9-05-20 I 5 ? )4\ 989614 21-05-20 r 5 3,803 989009 1 0-03-20 r 5 I ?qq 989046 07-04-20t5 381 i. 989700 24-06-2015 600 989663 03-06-20 1 5 2,276 li\? lS, Rupaichari 306941 16-t0-2007 242 4808 r 5 06-03-2014 10,500 -'itg.-- 8s8263 29-01-2015 1,000 Po, ICAT 714111 29-12-2014 I,000 198799 . 26-tt-2015 12,090 199413 26-11-20t5 9,050 199442 12-07 -2015 14,000 199465 26-12-2015 r 0,000 199466 26-t2-2015 10,000 po, l'$i\rl Agri 3202 30-09-20 I 5 29,094 llO.l. PO (Science & Technology) 517 tl 28-04-20t5 80,506 ?1.., Secretary District Council 776123 04-10-2014 80 -:.=' 191847 22-05-2015 1,033 . -i ll r^ h tt. rJ. Kalyaoarl 922586 2t-12-2015 33,000 23. CDPO. Chaw Manu 59700 30-01-2015 2,080 40608 30-01-2015 1,040 594812 30-01-2015 1,040 r r 1 1858 30-01-2015 '7,740 1Il86t 30-01-20r5 2,395 oo' LR&s 1281 30-05-2015 1,29,356 lu.|i i ! iz1: 2500 a2-t2-2014 4,500 25. PO. Sporrs & Youth Programme 198 02-12-2014 ? 55n '; 199 02-t2-20't4 800 tiiii SA, Kanchanpur 464063 27-08-2015 4 7)\ 424344 30-12-2015 62,990 424345 30-12-2015 49,650 424347 30-12-2015 1,59,890 424251 3l-10-2015 72,000 424262 31-10-2015 86,545 365349 r 8-09-20 I 3 288 36539 1 29-t0-2013 256 861479 3I-05-20r4 4,195 889639 27-10-2014 6,080 88969 I 31-12-20t4 20,000 943621 I l-06-2015 22,000 943634 27-06-2015 500 94363s 27-06-2015 500 943645 2',7-06-2015 391 Audit Report for the year 2015-16 66 @ Appendix-III (contd..) Statement shox'ing cheque issued but not presented in the bank for payment {Refbrence: Paragruph 2.3 (iv)fu)} .SI. Name of uni{ 2015-16 No- Cheque No. Date Amount (in t) 143023 30-07-20 I 5 3,800 143031 3 I -08-2015 87 143042 3t-08-2015 4,368 143043 3 1-08-20 r 5 2,800 143082 30-09-20 I 5 316 1 43 083 30-09-20 1 5 5,282 t:'.:' ' i 43084 30-09-20 I 5 347 .' 143i91 30-09-20 r 5 3.840 1421 | 5 1 6-1 0-20 1 5 13,400 | 1 27..--^^!11 IS. Chellagangmukh 351126 19-05-20 I 5 | |,z))^aa ii:'i ts, Harepkuwar 409251 19-09-2014 2,500 382419 0l -09-2015 4,548 lg;i,t sa. chaw Manu 85215 08-t 1-2010 2,000 87 5665 30-09-20 I 1 r 5,000 866939 25-01-2011 65,000 866952 19-05-2011 1,250 '776082 01-06-2012 2,000 980 I 54 30-11-2012 315 980162 19-12-2012 4s,000 181407 l0-08-2012 9,169 't36344 t2-04-2013 11,112 45700 t0-05-2012 2,000 980119 28-12-2012 1,120 897553 28-04-2015 619 897s64 29-05-2415 8,460 89'1594 26-06-2015 5 545 897600 30-06-201 5 2,850 897601 30-06-20 I 5 2^957 897603 30-06-20 I 5 1,000 897604 30-06-20 I s 1,000 :: 897606 30-06-20r 5 1,000 ,.." a., 440631 l4-08-20 I 5 75,000 I 3,000 l: , 4406',14 30-09-20 s ;: 450833 30-11-2015 2,000 IS, B C Manu 492320 03-05-2014 2,000 fi' 3l: IS, Gandacherra I I 8057 10-12-2011 1,117 'i,' 355 148 28-10-2015 3,300 : rz.t i PO, SW&SE 234 12-02-2014 2,800 fii 23s 12-02-2014 500 <,4 0 .33:ri. SA. Tulasikhok 252625 L4-06-2012 252609 t4-06-2012 294 t42269 29-12-2014 9,120 831012 29-12-2014 616 831 r49 19-03-2015 9,000 165148 26-06-2015 \ A)R 20-03-2015 352 , f+. tS, Karbook 845923 845979 22-08-201s 1,853 845403 14-t0-2015 942 35, . lS. Ganganagar 839424 l0-10-2014 3,080 Audit Report for the year 2015-16 67 Appendix-III (concld..) Statement shorving cheque issued but not presented in the bank for payment {Re.ference : Paragraph 2. 3 (iv) (a).} SL Name of unil 2015-16 No. Cheque No. Date Amount (in t) 950206 30-l l-2015 26,000 950201 30-1 l-2015 900 36 SA, Gandacherra 5,000 211::1 \131331i 62,617 671262 13-03-201 1 9,613 6864 3l-05-2011 1 5,1 95 245693 26-10-20t3 2,36,991 241843 03-05-2014 4,100 l.:t 1 1,768 i:::: 251861 8-05-2014 I ::.: 251862 18-05-2014 1,769 !i 257315 27-01-2015 707 247316 27-01-2015 707 241317 2',7-01-2015 1,769 246062 28-04-2015 2.500 246069 29-04-2015 2,500 2,500 ?23113:Z 2,500 ri':: :.^ 246093 30-04-2015 18,000 "1231;246707 28-05-2015 849 326469 08-06-2015 51,298 . 17r_r^11 0e-10-20r5 1,50,000 357805 1 8-1 1-2015 2,660 3s7822 25-11-2015 36,690 357835 21-11-2015 1,679 357853 22-12-2015 1,714 ffi$rrEii,ii ili: r'=i:;ii i.ii.= 35,58,595 Audit Report for the year 2015-16 68 Appendix- IV Statement shorving cheque received b1' the DDOs and credited in the bank Account but not encashed { Re.fbrence : Parograph 2. 3 (iy) (b) } Sl. Name of From Amount No. DDO whom received Cheque No. Date :.1.i', (in Q ZDo(South) BDO, Satchand 665195 09-07- I 0 11,13,474 a,i ZDO (West) SZDO,Baizalbari 200390 03-r 2-08 500 461 0l 8 18-l 1-09 22,195 .=i;i':' 170333 19-09-08 5,7 50 SZDO, Hezamara 812426 09-09-08 1,040 SZDO, Tulashikhar 583588 17 -01 -09 7,500 J.Deep Chernical and 420847 24-03-11 12.241 Fertiliser I 55884 25-02-14 32.160 ,..1 Total !,1,,,,1 17095,450 Audit Report for the year 2015-16 69 t I^l l"j' tz", ADDenOICCS \Y'/A.n,.::l H'@ -t.L- Appendix -V Statement showing discrepancies in closing cash balances shown in the annual accounts and the actual balances as per cash book of the DDOs {Re.fbrence; Paragraph 2.3 (t')} (itt{1 201 5-16 Closing Balance Closing Balance ll' Name of DDo No. as per Cash shown in the Difference Book Accounts Assistant Director, Animal Resource & l. 96"35, 13 1 48.12,681 48-22.450 2- Assistant Direclor. Animal Resource & 1.02.95,508 94.19-002 ', DevelopementDepaftmcnt-Khumuluang 8.76.506 3. Child Developement Pro.lect Officer' 26"76.748 23.68.849 " , ,:',' Damcherra 3,07.899 ,, 4. Child Delelopement Project Off rcer. Jampui 10.29"4s1 17.88.807 - '7,59,3s6 :-: Hill 5. Child Developement Project Officer. Manu 60.52.082 1,46,',77.646 -86,25-564 6. Deputl'Principal Oflicer (Social Welfare & 11.67,934 11.99,021 -31.087 Social Education) (Dhalai) 7, Execulive Eng.ineer 3^62.14.670 15.4r.79.630 11"79.64"960 (Nonh) 8. Exccutive Enginecr 4.34.91.242 10.29,8s:79s 5.94,91.553 9. Inspector ol'Schools. ( hellagangmukh 63,14,494 80"23,823 n.09,329 10. Inspector of Schools. Candachena 60,91"173 66,30.079 5.38.906 I l. Inspcctor of Schools. Harepkuwar 12,64.631 14.55,509 1.90.878 12. Inspcctor of Schools. Jampuiiala 19^70.941 3'7.91.440 ft.20,4gg 13. Inspcctor of Schools. Khumulwang 34.37.572 s6,25.926 2 t,88.354 -12,54-838 t4. Inspeclor of Schools' Ompinagar 16,02,2'76 28.57.114 t5. Principal Ofllcer (Fish) 2.14,51,867 2.09.48.510 s.03"3s7 4'7.62.768 -2.80.526 ..,-.'16. , Principal Ofllcer (Health) 44,82,242 11. Principal Olllcer (ICAT) 23,13.284 21,92,084 1,2r,200 18. Superintendent of Agriculture. Chaw Manu 1.8s,64"299 r.6s,59,299 20,05.000 19. SuperintendentofAgriculture.Kanchanpur 1,0r,74,194 2,66.88,005 1,65,13.8t r 20. Superintendent of Agricullure. Mandrvai 3,30.73.335 1.98.10.566 132,62.769 21. SuperintendentofAgriculturc. Rupaichari 1,55,?5.483 69,58,410 86,17,073 1.68,19,466 -52.98'583 .27. ,., Superintendent of Agriculture- Tulasikhok 1.15"20.883 " '16,10,249 13'92'855 i3. "::'' Superintendent of Fisherl" Gandacherra 90.03,104 24, SuperintendentofHorticulture.Kanchanpur 2.93,00,284 2.59,65.414 33"3'1'870 25. Zonal Derclopmcnt Officcr lDhalai.l 5,05,31.078 4,82,57,038 22,-/4,010 .-' 26. : Zonal Dcvelopment Officer (Khoivai) 8l,42,896 2.40"40.346 1 .58"97.450 Audit Report for the Year 2015-16 70 i '-'' \ \7\-, Appendix -V (concld..) Statement shorving discrepancies in closing cash balances shorvn in the annual accounts and the actual balances as per cash book of the DDOs { Re.ferenc e ; P aragrttph 2. 3 (t').'t (in{t 2015-16 Closing Balance Closing Balance sl. Name of DDO No. as per Cash shown in the Difference Book Accounts 1n' Zonal Development Officer (North) 1,45.15.279 r.00,56,595 44.58,684 Zonal Developmcnt Officer (South) 2q. 1 53 88'36'439 5,26.19.5 14.37.83.114 -87.61,845 tq Zonal Development Officer (West) 7.98.84.801 8.86,46,646 ,': ,.': ,total: 80,87.1 5,175 43,16,51,417 37,70,63,758 Audit Report for the Year 2015-16 7l Appendix-VI Statement shon'ing cheques in transit not taken into account during 2015-16 {Re/erenc'e: Parugraph 2.3 h,i)} (in{) Name of the Date o[entry DDO who Cheque in lhe Cash Cash Book issued No Date Amount Purpose Book of EO Reference cheques (Fin) A/C No 3041 I 0088 | 3t/03'2016 3000 Remittance/ refund for 05-04-2016 CB t0 of pt202 display. advertisement of shooting I 00875 3 | /03t2016 3000 Special issue 05-04-2016 CB l0 of p/202 Rabindranath birthday I 00874 3 | /03t2016 6000 Republic Day 2015 05-04-2016 CB 10 of p/202 I 00873 3t/03t20t6 4000 Durga Puja festival, 05-04-2016 CB 10 ofpt202 2014 100872 3t /03t2016 5000 Golden jubilee 05-04-2016 CB l0 ofpt202 celebration 29tl' October, 2014 I 00876 31/03/2016 5000 40th Tripura State Level 05-04-2016 CB t0 of pt202 Biju Festival I 00859 28t03/2016 900 Repairing of musical 05-04-2016 CB 10 of pt202 instrument | 008s8 28103/2016 800 Remitfance or refund 05-04-2016 CB t0 of p/203 of hiring bill ro TRTC Bus I 00865 30/03t2016 5000 display, advertisement 05-04-2016 CB l0 of p/203 ofsarad purbabhas I 00863 30/03/2016 3000 Marup Newspaper 05-04-2016 CB 10 of pt203 PO (rCAT) rc0877 31/03/20t6 6000 display, advertisement 05-04-2016 CB l0 of p/203 of Magazine/ souvenir ofdifferent purpose ADC plan fund l 00878 3l /0312016 5000 Yearly magazine 05-04-2016 CB 10 of p/203 Ankur 2014 100879 3t /03/2016 t0000 Organising Rajo 05-04-2016 CB 10 of pt204 Samajik Parishad 100880 3t/03/2016 I t000 display. advertisement 05-04-2016 CB l0 of p/204 of magazinel newspaper 100826 t9/03/2016 7457 Remitting/ refund 05-04-2016 CB 10 of pt205 r 00825 19/$/20rc 30000 Diwali mela20l3 05-04-2016 CB l0 otPt205 r 00823 18/03/2016 ss00 Display, advertisement 05-04-2016 CB 10 of pt206 100822 18/0312016 7000 2nd anniversary of 05-04-2016 CB t0 ofpt206 News Vanguard TV Channel 1 0082 I 18t03/2016 3000 Display, advertisement 05-04-2016 CB l0 of p1206 I 00820 18t03/2016 4000 Display, advertisement 05-04-2016 CB l0 of pt206 r 00370 20t02/2016 700000 Laying unspent 27-04-2016 CB 10 of p/208 Audit Report for the year 2015-16 1) Appendix-VI (contd..) Statement shon,ing cheques in transit not taken into account during 2015-16 {Refbrence: ParagraPh 2.3 (t'i) (in{) Name of the Date of entrv in the Cash Cash Book DDO u ho Cheque Date Amount Purpose issued No Book of EO Reference cheques {Fin) EE, West, 103786 3010312016 64600 Refund of 50 bedded 05-04-20 I 6 CB l0 of P/203 Youth hostel at Khumulwang P/204 005 830 31103120t6 5300 Festival Advance from 05-04-2016 CB 10 of salary PO, Cq- 005824 3110312016 2350 Festival Advance from 05-04-2016 CB 10 of P/204 operatron salary P/204 005 823 3110312016 400 Computer loan 05-04-2016 CB l0 of PO, Tribal 009257 30103120t6 2550 Recovery from festival 05-04-2016 CB 10 of P/204 Welfare advance 005565 2910312016 1900 Deduction of puja 05-04-2016 CB 10 of Pi205 advance 931829 1s10212016 230625 3% Security of the 05-04-2016 CB 10 of P/206 work order value PO, . 904119 0210312016 199650 37o Security ofthe. 05-04-2016 CB 10 of P1206 Industn' work order value s04720 02103/2016 665500 Bank guarantyl}Yo of 05-04-2016 CB l0 of P1206 the work order 417806 27t0112016 232200 3% Security of the 05-04-2016 CB l0 of P/206 work order value PO, Agri 009400 3110312016 400 Computer loan 27-04-2016 CB 10 of P/210 009399 3110312016 6700 Recovery from festival 27-04-2016 CB 10 of P/210 advance A/C No 3042 PO, Health 103625 29t03120t6 20200 Recovery from festival 05-04-2016 CB l0 of P/205 advance AD. ARDD, I.12835 03103t2016 6450 Recovery ftom festival 05-04-2016 CB 10 ofPl205 North advance CDPO, 604528 2t t03t2016 64800 Recovery ffom festival 05-04-2016 CB 10 of P/205 Manu advance IS, B. C. 214387 30t03t2016 167800 IO Advance 05-04-2016 CB 10 of P/206 l\{anu 214395 31103t2016 46800 IO Advance 05-04-2016 CB l0 ofPl206 214376 2110312016 167800 Recovery from festival 05-04-2016 CB 10 ofP/205 advance 5_!=*t3nu " 605004 3010312016 15s400 IO Advance 27-04-2016 CB 10 of P/206 950290 3U03t2016 9550 IO Advance 27-04-2016 CB l0 of P/206 IS, 950291 3U0312016 1400 Computer loan 21-04-20t6 CB 10 of P/207 Ganganaga recovery r g5o2g3 3t 10312016 8280 Recovery from festival 27-04-2016 CB 10 ofP/207 advance AD, ARDD, 360928 2810312016 82500 Recovery of festival South advance ts, 940134 26t0312016 54s00 Overdrawn salary 27-04-2016 CB 10 of P/208 Challagang mukh Audit Report for the Year 2015-16 /J /:' r,.,0( ')- V \r'/Arrpcndices Appendix-VI (concld..) Statement shorving chequcs in transit not taken into account during 2015-16 {Re.ference: Parugrutrth 2.3 ft,i)} ftn{t Name of the Date of entry "|'[;'"DDO who Cheque in the Cash Cash Book -'i\;-' Date Amount Purpose ;;;;"8; R;;;;; cheques (Fin) lSo. 0t4610 3110312016 625 Medicaladvance 27-04-2016 CB 10 of P/208 Bishramganj or+or | 3v03t20t6 s2800 festival 27-04-2016 cB 10 0f p/208 LT#J'from IS, Chaw , 285123 3110312016 628800 Recovery from festival 30-05-2016 CB 10 of P1217 Manu advance '' . Total 37,04,537 Audit Report for the year 2015-16 74 Append.i*c-es - -- li,t I Appendix-VIl Statement sholving non-preparation of bank reconciliation statement during 2015-16 {Re./brence: Parctgraph 2 1} (in{t Balance as on 3l Balance as on 3l Sl. No. Name of DDO IVlarch 2016 as per Nlarch 2016 as per Difference Cash Book Bank Statemcnt '3 t,1 'z :-' 4 (4-3) 2015-16 1. AD" ARDD. West 1 0295508 12686386 (-l 2390878 ' t', CDPO, Jampui Hill 1029451 3360661 (-) 233r210 J. Dy. PO (Edn), 702666 644966 57700 t (+) ,' Manughat , '4.' IS, Bishramganj 1 9401 65 74898 1 0 (-l ss49645 ,-,5. l IS, Mandai 2977765 2344533 (+) 633232 ,,,6. IS, Ompinagar 1602276 6s0258 1 t.) 4900305 ' ,7." 39862914 {+) 4358423 ,, PO, ARDD 3551r491 -8- PO, Fishery -/,' 2t451867 20961777 (+) 490090 ,',g. ' PO, Industry v 29r49495 22775060 (+) 6374435 t- 10. PO, Tribal Welfare ,"' 974152 . rs26062 (, 55 1 910 2t377730 (+) 1 1695605 ,:' 1ii , SA, Mandai 3307333s - "r). SA, Rupaichari t5575483 t4303295 (+) 12721,88 I 04 13s9947r 4s96367 13. Supdt of Fishery, 9003 (-) Gandacherra 'r 1316887 208 1 558 76467r ,':14i ,. Supdt of Fishery, (-) Jatanbari : 16,95,16,804 (+) 49,13,,159 "{otdl t' "t=' 16,46,$3,,645 Audit Report for the year 2015-16 if, 'r Appendices t\ \U' Appendix-VIII Statement showing expenditure incurred on capital items during 2015-16 { Re/brence : Paragrctph 2. I 0} sl. Amount Name of DDO Particulars Head of Account No. {in t) 1. CDPO, Manu Purchase of Steal Almirah 2235-02-102-81- 133930 5B-47 PSE 2235-02-0-t02-Bl - 8727 15 58-41 1 IS, Kanchanpur Construction of Kitchen Shed 2236 39124 Purchase of Kitchen Device 2236 160000 Purchase ofjoint bench 800 133701 3. IS, Ampinagar Purchase of Kitchen Device 2236-102 1361 13 Construction of Kitchen cum store 2236-102 286277 Purchase of Furniture 53 383058 4. IS, Ambassa Construction of Kitchen Device 2202 9750 Purchase ofjoint bench 2202 121684 Dy. PO (Agri), Mashli Mkt. weiglit machine 426221 Manu DFO, 82 mile Constructiorr ot'tree house at 2406 33413 Logthorai ECO Park Construction of tree house at 23000 LogthoraiECO Park 7. lS. Chailengta PMM residential school 2225-02-27'7 -35- I 405500 05-36 CLT ST Girls Hostel 2225-02-277-35- 1241600 0s-36 Purchase of Kitchen Device 2236-02-102-91- 93900 1A A'7 Purchase ofjoint bench 2202-01-106-42- 204297 02-47 IS, Rupaichari Purchase of Kitchen Device 72400 Residential School 498550 Purchase of Furniture (Joint 306446 Bench) 9. PO, Education Purchase of Furniture 2202 8647 3 phase electric connection of 2202 346859 hostel Supply of purchased furniture 422s-02 102s0703 Furniture 4225-02 381507 Science Lab 4225 105152 Purchase of Generator 2202 r0t225 Purchase of Utensils 2202 116549 Sale Proceeds ofbooks 2202 147409 10. PO, Health X-Ray Material 2210-001 39500 Purchase of medicine 2210-01-1 l0-16- 2212088 12-47 OT surgical 22 I 0-800 272461 HIV/AIDS 22 1 0-800 288000 Pipeline 2010 (1r) 26700 Audit Report for the year 2015-16 76 Appendix-VIII (contd..) Statement shorving expenditure incurred on capital items during 20Is-L6 { Re./brence : Pctragraph 2. I 0 } sl. Name ofDDO Amount No. Parliculars Head ofAccount 1in {) 1l- ZDO, West New Rubber Planralion 2225 $9A762 Horticu lture plantation 2401 280000 Interior decoration 2202 I 783838 Construction of market stall 2401 2449454 Construction krishi bhavan 2401 21540 Cultivation of Banana 2401 s000 Uplan farming 2401 407400 Construction of market shed 2401 2491436 Power tiller 2401 184346 Construction of retaining wall 2401 491600 Rearing house 2851 223500 Machine tools 2851 35300 Production centre 2851 425180 Reservoir of fish 2405 173843 Drinking water source 2012 I 554555 Extension of LT line 2012 2630000 Hand pump 2072 739200 Construction of development work 2072 2685581 Electrification 2072 1 800000 MDTW/RCC 2072 40000 Sentry post EM quarter 2072 181800 Sinking/lnsta llation 2072 522000 Construction of RCC ring well 2072 1539400 Construction of ashram hostel 2242 829',7 t5 Construction of teacher quarter 2202 r 068654 Construction works 2202 1 1795 Construction of girls' ashram 2202 990986 Construction of girls' hostel 2202 I 0000000 Construction of boys' hostel ))o) r 0000000 Construction boys' ashram school 2202 9838000 Construction of girls' ashram 2202 25474457 school Construction of school building 2202 1 50560 Purchase furniture of 2242 3 1 3000 Purchase of bench/table 2202 2300000 Construction of boundary wall 2202 3785025 Construction of double storied 2202 258416 building Construction of youth hostel 2204 799108 t2. AD, ARDD, Purchase of medicine 2403-AH-l01 341106 Dhalai 13. AD, ARDD, West Purchase of medicine 2403 532024 Audit Report for the year 2015-16 77 ,/:" Appendix-VIII (contd..) Statement shorving cxpenditure incurred on capital items during 2015-16 {Re.fbrence ; Pcu'agraph 2. I 0} Amount sl. Account Name of DDO Particulars Head of (in () No. 426111 14. CDPO, Damchara Pre schoolkit 2235-02-102-91- a'7 A1 Sitting material 2235-02-102-91- 212919 27-41 StealAlmirah 2235-02-102-91- 653396 1'7 A1 Model AWC 2236-02-101-41- 120960 60-47 23083681 ls. EE. Dhalai Roads and bridges including RCC 3os4 slap culverl Cortslruction of building 4059 41668529 Rural water scheme (MDTW) 22t5 2598350 I 15000 16. IS, 82 Mile Purchase of kitchen device 2236-02-102-87- 49-41 Construction of kitchen cum store 2236-02-102-8',7- 2617963 49-47 Construction of boundary wall 2236-02-102-88- 900000 An z)-+^a I Purchase ofjoint bench r5493 65000 11. IS, B C Manu Purchase of kitclien device 2236-102 Purchase of furniture 2202-800 255312 133397 i8., IS, Gandacherra Purchase of kitchen device Construction of hostel mess 441366 Purchase of furniture 40348'7 Girls hostel 942959 20429'l 19. IS, Karbook Purchase offurniture 222s-02-271-3s- 05-36 44600 Purchase of kitchen device n)5-|')1'7-15- 05-36 70000 20.',' IS. Mandai Purchase offurniture Purchase of wooden double joint 1s3223 ,.,,..a . ,,' : bench ,, 30000 21,.-' IS, Watlaktuithu Electrification Construction of kitchen cum store 12420 Construction of girls and boYs 483560 toilet Purchase of kitchen device s3924 Purchase of wooden bench ,;;;;; 8l 041 22 PO, Co- Purchase offurniture ,,, operation 2220 999r32 23, . PO, ICAT Purchase of musical instrument Making of kokborok feature film 422,02-800-43- I 00000 1 0000 Purchase of computer external 2220 hard disk Audit Report for the Year 2015-16 78 \ ll, ADDendlces I b ; U Appendix-VIII (contd..) Statement shorving expenditure incurred on capital items during 2015-16 {Refbrence; Paragraph 2. I 0} sl. Amount Name of DDO Particulars Head of Account No. , {in {y 24. SA, Chaw Manu Horticulture Plantation 2401-00-112 63244 t< ZDO. Dhalai Creation of small nursery 2225-02-welfare 165000 cultivation of Deem stick Purchase of row material for 240 1 -00-800-B7- 665451 industrial training centre 97.RKVY Distribution of purchased musical 2220-infor. I 07098 instrument Publicity Construction of kitchen shed 2236-02-102-41- 3555053 60,41 Construction of AWE centre 2236-02-102-41- 1249492 60-47 Installation of hand pump 2215-DWS 1 056000 Construction of mini deep tube l3t1' FC 2435758 well Construction of RCC ring well l3d'FC 1278106 Construction of 500 seated MPLAD 739000 community hall at Shikaribari Extension of LT line 13th FC T1s6130 Raising of rubber plantation 2225-TW 3270166 Raising of rubber poly bag nursery 2225-TW r469440 Sinking and installation of MDTW 4s r 5-00-t 01-43- 8 1 85768 38-3 1 Power connectivity toLT line l3tr'FC 3021351 Construction of ST hostel MTA t4707890 Construction of forest range office 2406-forest & wild 456074 building life 26;. ZDO. Khowai Hofticulture vegetable 2401 r 40000 Potato cultivation 2401 r 40000 Construction of market stall 2401 426801 Construction of market stall 2425 497912 New rubber plantation 222s 2151855 Extension of power connectivity /)t) r864825 Creation of MDTW 2515 3 8570 Installation of hand pump t) l) 380160 Installation of MDTW and RCC 2515 5 88000 ring well Construction of 200 seated girls 3604 t6474000 hoslel Procurement of musical instrument 2220 r 5000 t1 PO, Agri Beautifi cation of headquarters 2059-public works 121s643 complex 28. IS, Machmara Purchase of double wooden ioint 84000 306446 bench Purchase of kitchen device 2236 72400 29. PO, ARDD Bio resource complex 105 351124 Audit Report for the year 2015-16 79 "4,wsloiss---- - Appendix-VIII (contd..) Statement showing expenditure incurred on capital items during 2015-16 { Re.fbrence : Paragraph 2. I 0} s1. Amounl Name ofDDO Particulars Head of Account No. (in {) 30. SF, Jatanbari Ice plant 72100 31. Secretary Purchase of books 201 I -District 3000 District Council Council Legislature 32. IS, Mungiakami Purchase of wooden joint bench 2202-01 204297 Purchase of kitchen device 2202-01 43285 IS, Raiyabari Purchase of kitchen device 2236-02-102-41- 72127 46-41 Purchase of furniture 2202-Gen. Ed.-800 306441 34.. CDPO, Chaw Pre-school Kits 2202 912000 Manu 35 IS, Bishramganj Purchase of furniture 2202-0109 17353 Construction of kitchen cum store 2236-102 75987 Purchase of kitchen device 2236-102 600 36, PO, Sports & Judo school 2204-102-t04 301032 Youth Prog. Gymnastic 2204-102-t04 179287 Sports material 2204-102-104 2941734 37.,:1 IS, Purchase of kitchen device 2236-102 42700 Chellagangmukh Construction of kitchen shed 2236-102 916s2 t, Purchase of furniture 2201-800 127686 38- . IS, Harepkuwar Purchase ofjoint bench 2202-r-106-42-02- 306446 47 Purchase of kitchen device 2236-02-102-91- 54700 24-47 39. "' IS, Tulashikhar Purchase ofjoint bench 2202 178161 to',. tt'Damcherra Construction of kitchen shed 2236-t02 479193 Purchase of furniture 2201-800 255372 41.,:' PO, SW&SE Purchase of furniture 223s-800 40197 4i2; CDPO, Preschool kit 7 17036 r,: Dumurnagar Steel almirah 1099970 43. IS, Ratanpur Purchase of wooden bench 12'7686 .' ,.'.. Purchase of kitchen device 28800 4,4i.", IS, Chawmanu Construction of kitchen cum store 2236 45823 Purchase ofjoint bench 2202-01- 204297 Gen.Edn.800 Purchase of kitchen device 2236-02-102-91- 103000 2417 45.,' CDPO, Utensil/supply of material and 2235-02-102-87- 351397 --:: ' Khanchanpur article 58-21 Preschool kit 2235-02-102-87- t07s269 58-47 Handloom 223s-02-103-02- 34000 13-47 Purchase of almirah 2235-02-103-02- r 679883 t3-47 Audit Report for the year 2015-16 80 in\ 'c Appendix-VIII (contd..) statement shorving expenditure incurred on capital items during 2015_16 {Re/erence; Paragraph 2. I0} sl. Narne of DDO Amount No. Particulars Head of Account (in t) 46. CDPO, Jampui Steel almirah 280720 hill Sanitation 39650 Preschool kit 1784A0 47. IS, Ganganagar Office furniture 984 School furn iture 178761 Purchase of kitchen device 34320 48. SA, Gandacherra Pump set 2402-800 288400 49. ZDO, South DWS 2501-101 t8s696 Extension of LT line 480 1 -800 453535 Purchase of almirah 2228-800 6733 Construction of boys/girls' school 2202-800 20000 Ind.weaving centre 285 I -800 266710 Extelrsion power of 480 I -800 289321 New rubber plantation 222s-800 1421300 Purchase of musical instrument 2220-107 24711 Construction of RCC ring well 2505- 1 0 I 4194101 Construction of chairman chamber 4059-905 I 57738 Construction of kitchen shed 4059-05 1 96988 Electrification 2501-t0l 76240 Construction of market stall 2425-800 478201 Installation of pump set 250s-1 0 I 739200 ZDO, North Cost production centre 2851 217520 Construction of kitchen shed 2236 2872814 Agri market development 2401 2245916 Construction of overhead tank 3604 250000 Installation of hand pump 3604 580800 Extension power of line 2515 1975839 Purchase of steel almirah z) t) 461 Construction of SZDO office 2515 37236 Construction of ashram school 2202 1634871 Construction of boundary wall 2515 702920 5I. AD, ARDD, Pig breeding farm 2403-105 1060636 South Implementation of pig breeding 0049-800 742500 unit Demonstration unit of piggery for 2401-00-109-37_ I 020000 forest patta holders 36-31 Providing power connection 2403-103 23721 Audit Report for the year 2015-16 8l Appendix-VIII (concld..) statement shon,ing expenditure incurred on capital items during 2015-16 {Refbrence ; ParagraPh 2. I 0} Amount Head of Account $:. Name of DDo Particulars tin {l t7442329 52. EE, Khou'ai Construction of roads and bridge 3054 Construction of doubled storied 2401 2006090 market shed RCC ring well 2215 149950 MDTW under 13'h finance 4515 37901 1 MDTW under 13rr'finance 2515 370984 MDTW 3604 244308 Coustruction of 200 sealed boYs a)) \ 12310202 hostel Imolementation of road under 4215-800 2t12509 MGNRE,GA 27758 Corrstruction of k itchelr 3064 Construction of veterinary 2401 I 1 87040 dispensary building 533742r 53. EE, West Construction 2059 Roads artd bridges 3054 10981181 DWS/13'h finance 4515 7587404 l3tl'finance a)) 5 7375816 Construction of motor stand 5055 7125239 Rural electrification 280 r 361 4190 Water suPPlY 2215 765000 Capital outlay on SC/ST 4LZ) r0290193 2s991448 54. EE, North Roads bridges 3054-004 Minor irrigation 2102-103 507070 Water supply sanitation 2215-102 1133321 Construction of market stall 4435-00-101 839114 433500 Rural electrification 280 1 290360 Fumiture for tribal rest house 2225 25472653 EE, South Roads and bridges 3054-800 55. 9282468 Roads and bridges/13'h FC 4225-800 DWS 27A2403 10025249 5162792 Veterinary disPensarY sub centre 2059-00 1 1 800998 56. AD, ARDD Pig breedirrg firm 2401-00-109-31- North 36-47 88900 51. IS. Khumulwng Kitchen device 2236-102 Construction of kitchen shed 2236-102 609546 2206-102 102143 .,, ,,.,' Purchase of furniture Construction of toilet 2236-102 3 86848 TOTAL 47,35,94,98r Audit Report for the Year 2015-16 82 u- ---*.-,--*-#Ps$* r Al'I '\-r' -=- Appendix-IX Statement showing list of DDOs prepared their annual accounts n'ithout maintaining any Ledger Accounts {Re.ference: Parugraph 2.Ii(, and 2.I8.} tn+;lnf;l'il' 'Whether SL .Atrende.d Whether Name of DDO v erntcauon BRS No tnotcafeo ln ledger prepared rrogramm€ accounts maintained :l AD. ARDD. Dhalai YES YES NO YE,S 2' AD, ARDD, Kanchanpur YES YE,S NO YE,S ,3 AD. ARDD, South YES YES NO YES .4 AD, ARDD, West YES YE,S NO NO r.J Addl PO, SW & SE, Manu YES YES YES YES -,6 CDPO, Chau,manu YES YES NO YES -J CDPO, Damcherra YES YE,S YES YES 8 CDPO, Manu YES YES NO YE,S 9 DFO, 82 Miles \.ES YES YES YES 10 DFO, BC Manu YES YES YES YES 11 DFO, Khumlwng YES YES YES YES 72 Dy PO (Agri), Manu YE,S NO NO YES 13 Dy. PO (Edn). Manughat YES YES NO NO t4 EE. Dhalai YES YES YES YES .YES l5 EE. Khowai \.ES NO YES .76 EE, North YES YES YE,S YES .t7, E,E, South YES YES YES YES ,I8 EE, West YES YES NO YES l9 EO, Admin \.ES YES NO Partially ,.. prepared 20 EO, Finance YES NO NO NO 21 lS, 82 Miles YES YES YES YES 22 IS, Bir Chandra Manu \.ES YES NO YES 23 IS, Bishramganj YES YES YES NO 24 IS, Chailengta YES YE,S YES YES 25 lS. Chaw Manu YES YES YES YES ,26, IS, Chelagangmukh YES YES YES YES 27, IS, Darnclrarra YES YES YES YES '28 IS, Gandacharra YES NO YES YES 29 IS. Ganganagar YE,S YES YES YES 30 IS, Harepkuwar YES YES YES YES sr lS. Jampuijala YES NO NO YES 32 IS, Kanchanpur \.ES YES YES YE,S 33 lS, Karbook YES NO YES YES ,34. IS, Khumluwang \.ES YES YES YES 35 IS, Machmara YES NO YES YES 36 IS, Mandai YES NO NO NO 37 IS, Mungiakami YES YES YES YES 38 IS, Ompinagar YES YES NO NO 39 IS, Raiyabari YES YES YES YES 40 IS, Ratanpur YES NO YE,S YES 4r IS, Rupaichari YES NO YE,S YES 42, IS, Shikaribari YES YES YES YES .43. IS, Tulashikak YES YES NO YE,S '41 IS, Watloktwithu \.ES YES YES YES 45 PO, SW&SE YES YES YES YES 46 PO, Cooperation YES YES YES YES Audit Report for the year 2015-16 83 f,lr^vt \ ,/ I Appendices Appendix-lX (concld..) Statemcnt shorving list of DDOs prepared their annual accounts rvithout maintaining any Ledger Accounts {Re.ference; Parugraph 2.17(i) and 2.18} Whether Whether SL Name of DDO -Aftende.dYerrlrcalron "ffltilltilt ledger BRS No indicated in maintained preDared rrogramme accounts 47 " PO, Agri YES NO NO YES 48 PO, ARDD YES YE,S NO NO 49 PO, Education YES YES YES YES 50 ', PO. Fishery YES YES NO NO 51 PO, Forest YES YES YES YES 52 PO, Health YES YES NO YES 53 PO,ICAT YES YES YES YES 54 PO, Industry YES YES YES NO 55 PO, LRS YE,S YES YES YES 56 ' PO, Sc & Tech YES YES YES YE,S 57 PO, Sports & Youth YES YES YES YES ,,r Programme 58: PO, Tribal Welfare YES YES YES NO 59 SA. Chaw Manu YES YES YES YES 60 SA, Kanchanpur YES NO NO YES 6l SA. Mandai YES YES NO NO 62 SA. Rupaichari YES YES NO NO 63 SA. Tulashikak YES YES NO YES 64,,,. Secretary District Council \.ES YES NO YES 65..j: Spdt of Fish, Gandacherra YES YES YES NO .66 , , Spdt of Fish, Jatanbari YES NO NO NO 67 - Spdt of Horti, Kanchanpur YES YES NO YES 68:, Spdt of Horti, Manu YES YES NO YES 69' Supdt of Fish, Chailengta YES YES NO YES -0 Supdt of Fish, Kanchanpur YES YE,S NO YE,S 7l ZDO, BC Manu YES YES YES YES ,12'.' zDO, Dhalai YES YES YES YES 73 ZDO, West YES YES YES YES '74.,, ZDO, North YE,S YES YES YES 75 ZDO, Khowai YES YES YES YES 76' CDPO, Dumburnagar YE,S YES YES YES 1V , CDPO, Jampui Hill YES YES YES NO 78'.r CDPO, Kanchanpur \.ES YES NO YES '19", EO (Fin), GPF YE,S NO NO NO .80,1 SA, Gandacherra YES YE,S NO YES (Source: Information furnished by the DDOs) Audit Report for the year 2015-16 84 3333==V; -=-: i: ? r=?,-3ilfr3ri -3;l +E= :- i:;--.?' c-J+o9-9 E-a, i s a^r'7,,-..5.1 - ::E €^rr.al E€ + '; no r '_t rft = 00 c c -r:r!= €-, r5 av) & -,ao t6-l 6 -t-atal N9roc e rna 9- ; -h -- 9- 99-O -o6- 16NO rror oN9 9+ c -oF -od-, O aa= NNINO €-.eo av, r,c c-,-o €,= onN N o-,6s €- s -,o-od,C o-,-o 6rrr c6:3^ on +d66C -++Nr sNcCc sN Q€96o Fd 6- hronor, N d6 Nnsc + dt+o S--€N +s {- d +-i:&d -c ++Nt Ns+o t--6N ++d< NS+o S+-€d 9$d< rn al 60ho :6a-66196 5- 6 I O6 nr96 h h5d- 9-- 9€-9'^nN6 L hr hn o! c 9_C=T =Y --Ol€ l- .2 2a aea - n #"* !: 3 s -= = 7 a,F. E S : z 2 2 2 2 2 2 E Er!::z=;ea!*,;g:isar: -E,5,5;g -g 2iJri ir.i-i+qieFriol- =i tt t3y-PNNP ?z-- 'tY3=zg 1c2 C'tZ *-j z Z- - 6 a !- 1 7.? - i vE = - zt 4' V) c t' r 7 2 ll = V prr 6-9 u,Ci lJCOq ' !{ :- JC99! u'99999 u,c 5! e5Cp co L5 lJLgsSS c6Clr PEFSsF IF cc c6Cp ool 5A pF55F5 c6Cp pFE!55 55 oo cocp co sl p5+555 coolJ co5 IJ UI Nooq-puu o5056 o =--ccc ;-s! oFss55- I G;sa o5555S -5 9gvc-oo3-:L '-oc,to. -6@; cloobo -Q -a cglooeF e€ ctJJ{!{ OC 65666O- UO a IJN9 u5!{A{ 6!C up -p ;o u |.J rrl { I E;-dE u9!! qu 6ouolpuuo c p s6-;u !!@5 6€9 tJ6!OP riF L IJ _ L !u tJa-5 IJU6 e.9,:99.t 50& coo -YX- -lJ& c co= *Z' 9ar€ :;i ? ..6 (. "'E.7 :€+ r- 00 -l >. a a ad =o '=v :ts' < a 'E dq a p€: :==Yr- r .^ c *-E+a d 'Qc\= c d \EOF .; t +t.,.,. o .=€:< _c *t !, aY- 9L r--. tr E- ,;.':+e I (.l -1 8!o6 l- A 6-6O c,) hE 'ai_E 9o a az d6do- ]A -9 .1r h E.= It &t C€C-d ;:a :a Ai 3 d - E=E E* fi = ^ -= E 72 E J 3 z 2 2 2 i - ; == - - = : 'z1€e ZEE E;z:aEEzFz EE aE 7 = S F:od -* 'd' ; H S P go ;" 3 gn p. t' !') :- oc , 7? @ .rP g, g a 9u w. -i s.- lv ;: _ 0 i7 1=?i ig 5i 1; =-= E,E; -?!-=97i-r'== oJ -.= =i :6 -=== -di7 69 =.c7._^P= ==-.- =d ;'-== =-oc=3=1 a-oc-1r=-_= Z ie -o - ==o 1",€7+E2"-'+€ e+Ei2a-i=, 5 ?f3 11gE:o ? +== - :.q ?rqi's=7=eP:.IEi15:=ta.; c +lqZ' i'? - :l i + v= 3' c i{ =7, "_l = E: r+\'2 "=- } +* ; V:-A=7;+}>7;;tt?= I - * r''=-1?E7ti1+=E: ?z'=;=, ?i= gg +€78 iE ?=+i=913€'i,oge : {.*:: -1i.E g I.,FrgE 5(s,s=72==A:?#V ix 3 f;e-+EqE = ; id;3E ;-E *3 ;= ; t:ii ti3€ f; rF=, =q Jv, 23 5d!l- i?=?=9d++ 5' == =J 3 i-?- ed H= .cZ1'H:: +E f;'gF''=13{ ;-= 3=Nr:' =- .\9 Ft E,/ _ .\, za q - - s dE' C E , € ! s q (D a@\/--:*Aje ? o = .... .^Y i'^11i a 5'rr I -1 Y'=I.-S^=.5= = = - 7 YcjO=rD=rqFDJ--vt..rn+ o- rE ki;dIF 6 iicr,Fot:g ," * -5p= -+ P Z-v YZ - 4 F rno=,= ^5 =' PD 5.5 16.''iC r-r-O 5 d O;E 5 j - :l c- P_t(.i,+{u*^ -5'^ €fii:r'6-g I'u',1' Vz. -!rq a'a5c< Yts ll F=;'= 3?:+ t, t-t,, 3+a=ttsr+vE.1.-9 :, ,,4. $ La I *!-t (D -e ___.=_ =z = =!S -' tD =.ol?P{'o t!: a ^-6 \J UI tI'J \]!-r-l! =-] fJ tJ u N) f.) N) - OOOOOO '= -9 *E:-o-E- r- a oo oo co F- rr- o (); c-I ; ; aC tC \C \c \O 0O A O a 3i;=e : :i R ci$ J s c.S R K -;;; E o .. 00 ? i i 6E -"2 EE EE= EE t z,= z,= z,a 6E 6E 2,3 aE ,- :? 2r z,- zd. Ec=;=oLO=O=a=O=O=a= i = t *E -E _E _E -E -E _9 f i ,F ,a 2F 2,6 2E z.- 2,6 z.- z.6 .. -o ?A E : tEo= o= o= =Po': o- =!o= =- =: =E =E i.==o ;o= ;o= z=: z=: z=,: z=-: z--: z;: z= oL- : I I *E *9 : : -:o= -Eo= o: o: = d= € =5 =6 6 z.a z.a z.'a z.a tL -c -il 'c -u -o -cl t!=-F 6.'o 6 E. € 6 6 E = 6 6 E 6 a 6Q 2,6= 2,6= 2,6= 2,6= z,-o= z,-a= 2.6= 2,6 2.6= tt-' *t : : : : : E E F- . : : - 6-=> ,Y ,:-======Et '\ ia rr LL lr u- rr u- n u- lL =\ h :** a.'t ,,'t I | | | | qrt:- ! I ei t= r+ ar=. -= .=(tra'= .=ca= .=csa- .=.g-t v:abri=os ? '=.d '=d '=€ '=G '=(g lar g di= d= ,riF t;F t;F dE c;F dF d= X.:\ E i ii .: X .:,o .: -o .: .o .'-o .',o ,'-o .'5 rl-^! c! ri'j Z rii 7 rii ,o ri'j -o rii p rii -o ri'i -o ri'j b X0)\ Z *V * (, * () r -oaj 'ii!E -- - ahn-6tr: - :" :w ,.=a^ t r i I t t t t t -L- ;= i-g o-3 i-3 o-e i: o 2 i-3 o: o-3 oa< ctl{ n (J A O n () n () A I A O A O A I n (J a 7=E-A AcN€ A=N€ (ngF€ acN€ a=F€ a=K€ a9F€ aEil€ a=il€ - 6 (€ N (c 6 6 cg (c 6 -a:t:: ::: vvvvvvv\,\J r t 0) -t". gF *9vu o- as ^i ! -? ,-z ^9 -s ^> F; ag a TE 3E:;= 3E 3= ;E EE ?E -:FE:=FE=ti=FE+E,EFfi* 5E I* EE iE i{ aE E- rE€ tFi E € F I5 & ! ? E,S !: S 1: x >.; Nr=Ei:Si q ? N ! i e F b S : r s; E:+€;Ie u E6 FiEI:EigiiE o; q';6'476 Ei iEsE E€ € E:-gE: = E- Ef += ?? t :E€;EEgaE=]=iEEFi; fr,EE sE6= E E E F;Ebr?FFsESE.E€IEEFEEi[E;FE ; t Es6EiEtsi=EEEEqE+iits6E;nEeEi = ZE igEi:g Es:dU EEE EFE E: E i= E lEE-: iE=iE! -== = i sE> -,. E tE= aE-==1- 5E E : aE€.iE= = == iE ;! 5i € r E=i5 -;ii -i--o:E -'i!E 7= -\ "'''o E s ;E += :F SE E t",. Ed 1 t-la | - ',. = &, .E ii = = s n s ! s i = i a\j t l.J b-J NJ [J !.J hl tJ t-J ? a r> J I lrr f: :' P P )o 9:- 3 - b rb F ra ..o soe. -, :? Y i, +,: =_. 7.: ^n z.g__- io P'i; 1?=_g 7. 1Y2-3 ?= 11 i ?3 i in1 E1t= =1 Eg i1 <---=|r-i:=F,z: :i =i7 !.2 =;:===-=- =- =F =; -- J=-_1=a==7=_====e i =F=- = ?EFi77?>71iE=ir7i:-7=7 ? i =;7 s, i ?ii i7=7 +aa?=-=7E71 ;ll?4ri3?7; 1 7: i i ?;!85 1 7in!E 1\7=7= = t v?i+ii a g +# 5 i a ?E >r r i?:l;F i 3 I tt=li|v i = i igs"ii $ii$;1$eFrE+igifliFEi i : z_i= q-; 3=i==-=l .o==;"== E I Kqg ?d =3izi-v-=- gi gE ' : -7-:iIi^< ! :F3 tl=.i 3; o s+ tD ?;$ BL;r;n (' 5= -,^ ?/> 'i 5 ;E=.1 -" ?== *- E- ;=v =;'-"=la i a\ a\ a\ I Iroooooo !r q, s D J a- I 3A=U)3V) 3U) 3U) 3U) 3Cn J(A a =V) =1 i +N +N +N +N +N +N +N +N +N tre bo ovc)vov ; U 6r^-^---^T^\-tn U E U 6 U ; U 6 U i,3 o--(D,-CD,- oY.D"vrrY- i :s I l----- i i i : : i o:i =. i soe'5 j F=9 I A \J \-/ \J vvvvvv ..D-.D-o-.D-.D-.D-2. trDx,G ; o-gJ o-llr dgl ct!, q!- o- j, o-:.:, o-L. cig, !e s--!l o- .' o- ,' o- .' (t.' f .' --ao-.' O-.' O-.' O-.' 5 : E'X Ha Hrn Hra ?rn ?a i,n lra 6 i 'i-a ?aa\- FJ d. !o d. tD d. cD (=. N (=. s (=. ii -:rl,) I LV LVLVLV G: -K Fr k rn < ari < fr,t '< rn '< Tl'< O fro: IT ... s+3 ,e -A N. \v '!a 'rt -t Tl n 't q? ! AA o o- o o'- o- o o Fa {Ja tr tr t tr C E Jq ! = ! A- o. o- o- o- a- o- o- t6 ! .. ? i I i a i ?2. 2z 7z 7z !z !z !z ::tutzFe m =z =z ! Y. 5 Y 5 Y --.1 j = = = 6^64-= = = =: I j I i ECCEL=-=^:! j j ! : ?z lz 5 53:==/='--'c i A- O- O- tr g s .': : i' I ! .l I E] -r: -n -l Ti :i '+! i AA't -] = = csscc=a_o o a a ? 74 7.4 ?= AA o-=5===i;-;+a- o- a- a a e- L .o'€ ! : i I i a'J a- O- o- f.J s + '->' UI O\ O\ o\ c\ O\ )-tc\ 6e 0ae E-f *5,^ UJ N) UJ U) UJ UJ ooujoo@oo@ qFrSr' {-l-l-J-J\] {A ;;5 &5 E'cr9 i- dd- =' .7 eEE!;-vv D D D i€esf, €F € G € n$ ui ns. n r trcgE)\-t -o gl-- -= *: =E =P- =2 -9^t -E e =E z- zE zE Z= Z7.= Z-(: Z-(: 6cFq= z- -(: ,- -o -o 'o -o -o ?-i 6i 6E 6E zE6i zEo= \i {-s zE zE zE z,E zE zE rL E =E : =E zE=E Z rq? zE .- zE f -O!'5'OE'O E -ai 2.6aE a a a Ltllltl .6= = = u ei ;E :E ;E .9! =E =E .: f Z= z-.a 1-.o 1,Q zE zE zE zE zE a a]= *F 4 : :L 3= fi 'o'o!!-o Zd lF nE{J-t!LL 'otr - a--En tJ- lL lJ. F ^: h rl ::* A T 'iafff, jr;59$ : eB" l3 lB hg a=. i= 3'+ e+ ei e E FE gE (,EFE (,k FE - E T E. dE (,k (,F (,E (,h (/)F =P uoA ?'i s e: rii I ,i€ ,*€ ,iE :!6i* u.,j6.{* L)-u.i* u6.*€ !E.:€ x9\z A^^ EET9 ^AAA^ Xhni v ::i c. tr \ F ttt EEEEE =u ^-O ri9 -i9 d9 -i9 AY -i9 .i9 -i9 tra AOA(,) 9 XE XE XE XE XE o !a< Nt Nt Nt NE f,€ N€ N€ S€ y)FN€ ,qa .-ais: AC u)t ac a= vrE crF (,F C/)F f t rl aa ft - r'l vvvrt rl r- vvvv Itr F bo :: c) o; Eh E nL.r -R t, oE Eh :- lJ _; -v>.^(J J rD! F€ flZ?a (h-d : b a :/v ^FvA - J:Y O € 1' d ! 1t-E q =>>;L a> ?3S=a K-e EEiqP= = - :-= gF : .X=f.*poia- c !- e.+!j-'2 .sE"?y=F .4ji, .c .j3 g '-() J qe t S .F E SiEA*= i===- :== 5 trXij6!oo:.* +r;s=!?F5'!=El:;5{ o ;t E:e i hoN E;SEIfr.s.3 E;E:S g;'5 : € F-A F e x F F e 3't ." E i 3 a; ='E+t:ES.s-E i.g ;6 *5a CEEXf€d? gE = sEFsi? gF y : .lq a '= F,i P S'= €#;:Sa?BS-:Ef"'q-EEFof, eEE{ I i:v= a-YHq!=5 m6F ='a L: !:6'EE,=-:i& B, .-cEY- ;-EIso E Z- =E zE=2 zE=E EE EE tE 2E 2E # zE E \ ;: EETEtEE tE EE EE 2E 2E E=a 2EEE 2E EE-- ; F ; ; ; g 2E ; ; ; ; ; ; 2E ; i *E ':E 2E 2E EE 2E 2E 2E 2E 2E _ir 3n E E E ; d€-: T - . 'al 'a+ 'aE 'aE" ai .FE .FE' g: $ ,_.? FE FE i€i HsE rE f,f rf rE ,€,nn*;fr *Ei i; s= n€ n€ ni H€ B€ n€ n€ n€ 5 Ei E€ee!==?s E EE*|E*EE=sEsee ;gEiFEEEE EFEE;'A:; i Ei3EEEEEE E E ?Es lFE ?Es EE:!: :E;=:E":E,:g::iE'ig.ii=i " 'd' -"" aE € $ * + " ;' "'*- ? O\ o\ cN ci 'J\ u\ ur Ult Ulr Zff. !- 1., - g gc J g :J| 9:- {r = (? E- 3; or- fv ,Fy^i 3s $v i; (a EF s1 EI i= ==:77 1; ';= g: E: E7- !=- V= F==i ti :i=7i z + ;Zg= z:E7 7Z:;=?z?ZEiEi !? ?7t7777i 3r9 3; i );?qirri+g3 qzix;=77:==+ i#'g1r?+:ti7, i 7 t- gZ, *= ? E tr' *,:F = -{7J= iis-Er:i =+'+F,5$;=ras?ie = 27===1! i i A ==1**.=i= q=F-Sii+=gg5TE g= ?i=+ t?" 7V -= ?sz-=- J;-zz: s F! Fg ?= ooiV i5S5 i*=c ;r rE = == =-= 4'*g =:;i ='7 ='l- a F* 3= +5 F€ F *5 +g 53=F- (t)0a NN:i).. !J!JSOD/'ooooo olr\-J=u1=u) o +N +\ 13 o ovov .)+K+K vo v o+K v .)+K v oIK v i.,= 7 7 5at 5- rE 6;v5,J5.v7J^\i-A-^-A+Ar\^ ^Y4- j' :-.-,:F- i' xg =. cail =^i^i^i^i^i:Va = = soq! r,_ !F(D xt A UUU9 \./ \J \J \ ,+ aD-.0-.D-rD- .D .l X- ;- 2 \r(iX 9:j' g::', U::', g::', (tgici!r-o - oigi- o:!r o-ur at n--l o-,' o-.' o-.' o-.' o-,' o-.' o-.' -.' o- \a 2rn 1v'' ?vt \ v>'= ,.t'> '1 a ? rn ? ,n H 3=5===3=3=-. 0a\ (. \(a=E.X :k LvLVi 6-: ft'<'l fn'< crt'< lrr'< 6'{ FO: -Y -K ^ 3 t..s-a 'e - tlEv Fl.i -) -l Tl 'il 'i \ ?l F*?Y \{ + \JA o- o- o- o- o- o- c- o_ a ?5 =z =z =z =z a +T :v ?z i'z 7z l 9'z e.' Y!e = =z =z =z a- 6_- a- -c_ = o- o- a ?'2. ?' Yz x+ i =z =z - - tJ ( F a F o F s F XE.SI^=re =' *tr,::tuH!!.";u * \, -J { * 13 * ;5-44 = i;F* i' .2 -ev @FF-c. 9COA EE=€.= E D D :A .a .n .a ^i (?) - '€ 'J @ ..1 ;l Vt 3€;;;>r,:>: =1 ca'ca ^l -E cstr tul-- -- - .-c r 6= =E = zE an zE ,7 .: -c -o ==xLXsl-nc = - fE ZE E ZE 'dZ^, -t Q(J -o -c, -u -o s= ;-;-!-; 5 =' z=z= z=24 z= C- -c 'L= 't= lL ;- - t:aa :'u='c-o Z- a A O O 1.a ^!^L a 2= z/, z= z I z z #Et 2= =z =z = =, ; =... 3{5=-tf 'o -o -o -o -o -o GH ,:- .Y Ea t! tr- l! tL lL F da - '\ ltt=t" .v : =l e.-S A ttttl F- \J >\p >\u ;,. LrJ ;'. FJ ! o-^o-"? o--o-] o-] a)-\=o\:. ^-A- ^- v,,cc A E'E F iai dd= cE= d;E dE ,;FiF dFd= iF x.:s tse ..j5 ..5 lL^J 63 r5 .o ri'i .-6.-6 ,-6,::6.-6.::6.-6 Xq)\ *g-o z -a -()-(J -u-u-o-o-uN'\A'\A !! v --FF dtr: aAn- *i:: EX oo< 9N I tqr a ANANAN.\AAiooiioiio z3 NNNNNNNNN :- u)aoaaaaaa q,) () tl-: o 1 ;iq= A '=E i.7 =Eo-l -A -gh. ^9 6.2 aA-= r,o6l p=s.i ;S;t X= a s= 17^;€ p= !yi 3\E= Z€;= iF :' qs qS ;:rS EE /, 16 &i_= /,; -oZb!ri IiF; pZ=-_Ei;y E2 c; irr -2 i>.F i=-j: tl 6hs 4q ': (.| ::: E= l> FE gE'ui|a'= .=EEi E>FF A='t E>Eu *rEi^.'=3 F,: ,=i3YF>e,i .qb5'aesi" i F, JE.Ef r, =s-_B; H, *FE E'r rA,l=EES5=E) Eb:58; ,Z Z 6 'c Q'l- ,h ? 4'n Z E r,:- E 5'r ) E s,7'r F = I * E'n -"2i.?ia A 1{iN ^ b:i;zEN 5 ; #.=,< F'= 2 F2 f, 3 E ,Jfi iF ls;{ ==f:=ts;= al o) ;d E=ntsE;€ =-:tE eb :F:722 ;-'=--:ZEZ; 1S'EA FF=; =!=R CE= z :=53 E;;L/ :s:F :oqi=ri =:s:t €;i= o.= : 7y= 2Zt7 stlF 5A L d€'AEAX= ,i d:6X oo= -* (-, ,{€F ,! , r-.l= ,.e E?i -=o=6+iF n.=?E:==f c:=:E L 'FH F =LE; I -,* r:j 'i'X; '+ (,= c i =co Qz g g € G €e RF S \:--'- 6600-l-,1 -r Za i> bJ-\gOO-lO\'Jrs -I{-l{ :' T '!, o' c-, "-- U o, fc v -lu F J' +' ? id, 2? 35oY>-=? 1",!c7( q c^ -o ='U*=i ! 7';? l?=U i?I3=== v: +9P' -- 'i.===- -V= -n-A i ==5 -1 '-' 7=d-v ;3a/=.rv = +=7t3==.=7.= == P == VIti=>=2e=7 e-+ o t} A=-z rl <;E + Z;= ! 1a - - = o ;-- =6-:-a I P i- s o Xi: i(ll 7 a' --\ = t^ ==? -= =t;-- :- 7 = ? 4,h?- - =j Aa{ 3r,/ t i- FD ra +;=.co rn= C c o llo i')-c DV=-,i , -'=.1- -.'t: -' -t*' - 7' = -: i ='; = c-J!-=!r.= r\31 ='.-* 7 f,E /_ + Q ? E 1 ;Z{:e t ?r = ! <= t 5 E Jg L a;, * ; gE a + :-'-Y'9-7r { ; t = f ; i p=' l'6 ! j :,-F-r Y o + = + -'zA.^i 1= dd =';= t\P t T:,c !- = =''d /.== =7 9-"oi -e LE=. o oi< o \!.,=.2- ": 7=' <=7 =,- = aDet-$ a r;:o 4q. ! <=c= i -c-='.=E= +=- o--?u'" ci -'s: -X + 7 l; .;=.=F^= c+= =3.JY". zq c =!r >ci 3 i =vY c F .- r=' .r \ ] (D6 = < =. U."--. 1'= = -? 3-= E'- AE '=r- P 6 cnXs > 7- ;<7V c-il ^j.;'= ='^--':6= i ea a .=t+ 1! 1iy€ ()?5ii'i ( i -^ ''-68^U;=7=lj==,^ \ ? =63 p" A:'' ":1 - (D -' o- tD =3 ^i ; i tD a (t)chaa(tav) a i N :,NNNNNNN N a* i (t \J \_,/ \_J \J U t \-.l f-1 a - = =2, 3N -p "a .9 "9 .9 "p -9 - -!, >JO i k to k N; A: si-l-l -{. t !r--- i :. toqE R59 i : ^ii- P* ! r'1 l::,' : 1 CA vuvvvvvv .G .D _ G .D rD .D* .,::,1,. \a!x i Ct !:r-.D Oi fr or !r- O- -rD!r C; -ur O- !1,-(D d -rDgr O- -lli 9-' n--l (J-.' o-,', I <-6 w o-.' o-.' o..' ct.' o-.' o-.' o-.' I Bcn :', '. i::E'X Da., j oi-. :!-. -:ra: j Hg;g ;s HgEg Hgsg;g G: i fn k frt < Ft k Fl k 11t < m'< m'< an'< +k fro: J- i- ,t* J- ,j- J- -:- J- s+* 't,' EA .F i N, i I '! -I1 +1 Tj "! 'Tl "! w* - -) {9s I Etr a- (9 I :.: ft i I i ,,' i !2. !z?z !2. ?2.?2. VzVzTz ?2. E6'= {r) O i I I -rl I -, o o o 0 0 0 0 Eo a E 97 E i - - .',.,,9 c-c-c-c-c-c-c-c-c-o-==--=r--JJjjc = =€ = ! a ?. z= z v z z= z z= z= z z o E t o.o = = = 2 | = Eq I - e= -a-= =ca- ;==o=o A- a;=o=o=o A- a- a-=o H€ I ! i j'zlz i 7z Vz?z 7z gc=co d o d' FF i tr= i 1*^--a-- a- a-A- 6- 6- 6- 5- o' i I (o i ! I 7z 7'zi'z ?z 7zi'z T e A i i ==== i I tD a- A- -a-- a- a- a- 5- a A a t}' n i b.) i =!9= UI =<^-< tt N) tJ l', & NJ :i :{ :-.f :-l : e:":":-!e=ln-}>i i'i li b-=;?o=Pc-9O I -=(TUT(,JAUJ;; oa 00 00 o.. € :. { { .i + -l{-Joo-l -J -'EC w@ =' a tr- q0, -O -O 'O '- -O -O 'O -O 'O E= a= t- =5 =o a= Z (:- o= o= o= =o =o 45: LL CL r'L LL LL tL CL LL L_ =-O-O'O A3===3:==-= -7 1 === .'o a FE 2E ; a7= z= za z3 '.-za zd z6 lF::::.r : o> -o 'o -o -o -o 'o -o -o "o Fra- 6* .Y= ,Y======.\ ra tL LL lL tr- lt tL tL LL lL .) F i .... G !*t - v-cL-cj_cL-cL-cs_cL_cL_cL_cL ! C- - O-: O- - O- - O- - C- - O- 7. C-; O-:: ('r-i=os H c. u t..ia) e : u b.-iai c : o c : u i : Q t vr,co v::: ::::::::A !e-i(J o iv^J o A )v @ @ )v o !e 4 |v @ a A lw--:(J @ =-, y=Ly=Ly=Ly=Ly=Ly=Ly=LaJ=!y=L^ ^:v ^ ^ ^ ^:r !e Z\*\rt-G L ; ;; e9; d-9;6-3; d3; d-9; d-9* 6-9'.:6-9'; d-9 t- '.-J Xc)\ = - -'--J -'C- -'--) -'E-) -'--r -'C- -'C -r -'-- FA au)aaaaau)a 6trPFY c.aoe .A======! i : EX F 6 F A G E F A F 9fi', '.E oa< (t,,€.trI o o o o o o o o o -v) 2'-N AA AN NNNNNNNNN a a a cn a (n a a (n ==, r:::,' ,c :.: A-A ;.o ;ia k 2=- o-g E: E; a E= Ed ;,? ei ;= :iE ES= = != E n.E +.: g_q =S:_U .EJ E Ey Fu EF=2 E r_u -6= ga gE €? Ei Ze sE €E S* i,E Ey ei' EE gF 4= qy !E tq:E 5E E,Er;:s *FrI- ?i'Ee *E E tr! g; €Esi*'g€!s!.? frsjieifs t r€s;E€Ex;sefHi;EEs!-;Fif€If :n i9 ts=N'3€i= E: t:;ii"aEF=!-,;.*='-'= =*FZ'.=ENTEZ*t.o:=-o E:=Z:AZ:A -A{ E-,r i: E €i i:: E-Es5 i € i =! EE t c 9E -t'a;: i-* gr c-- ;E i - c >, 2 s[ €i ;E f a gE E= ;E os a) :,,::-.:::,gb o& Sg :i SE St cE =;i= , - E;:E'z ,RE -.-1 dE:: ,5 ;: , )a o; 3 ::: E ,ii EE. A; TErAX Efu'6= ,E E q , - F -J ?-O* ,Q'.= .6 .G -:d d + vi'.= .io ,' r-, .!d.= , ci d , .j-.- i QZ 6 ,., ,* ::. 90 a.. a,:. a .::. ,€o ,, 6 ;, €\,,,,:' = F F 5 F F F F 7? a F a, = - +, F, ] ay iv Ei i; €q €t 1v e, Ei a !== l= :=; 7= T3 43 7= 7: z"- != zj 2z q= gg v? j7 r= z =z 11,;i=iiit7*j==12 2"i 1 =1irlii7l;1€ iE' 1i$=E $=e=?e;3a \v 3 ^ 7? t+ i; 7?'e?"?=i 7i ;i 7a. 3 ?r +i $t i? E: ig +E +€ 5=ig O 5€ =g +7 i== +1 = ei ti G KKKKKKKKK 0 e u g -:\ 5 "a "P lB -I I B B Y837 ..7,= ho q s3.\5r5 F7t=-=l=7v 5 f 5 5 5 f 5 Hi R5;laoq ! 6 .-..4 z \tDX G - 4 -.. T ;t9. 7t?- 7t?. 19' ,9 -9 g s--l E-c -=: a €'r Ec f o €le=: ;eE; ='-c \='xs=i Fg Fg Fi Fe*FgfiF=' 0a(, Ei=Ei=5ir \E(D -r= 12 i G *{ ET] O la ia ia 7a ?a ?^a ia ge o sssggssasFaaaaaP'deu'=:": g 7- g ?= ?= ! I t t =! a a a ia i; i i i i fi€ ia ie ?-a t.a 7e A a a i= ig o' Fl 3 A a ia i - iaiaiaiat.a b.J (rl u L^ $ F F N, i. - A *gi?S=:-?' ; s s : ;gEEx s B i A = = a6- =' -1 -ev EE=!T 3 E 3 E 3 5 r)nvl t€€E* ; l.) V) ta) >t?- '-tg aqE -o -o i\ aE aE aE E - :a z=aE zt;E z= z= z= 6 zt zl z= a .- :ri cX z= z= z= o- _5 -7 l=7 -,4 L- t! tL tL tL tr lL tr- li () F-E ; E ; ; E : i .giE : a = = = = = ze= aE 3 3 3 3. 3 lr lr rr o> -o -o -o -r: 'tl -o o/' E c c tr c c =F = = = - 3 = E* 3 € 3 3 3 f!fLL .-i- tn " ': :.".ocs L1 L4t4 E c €< €< €< €"=S :E d\6\4\ :: E s*u ():r (r;- ();- S' y hEg;Ei;Ei;Eq-iE-E>-E>-E>-E>i: iFti Fcb Fbn Fob R =; E6>= z+^ 'i(l)'r()'-()-d xq) i 2= E;= F:.=d- F;==6- F;.'r € ; ! u 5/, 5/. 6*, ij ''''* : gF g- iF J--A 6a \: EP 7 E dG6 p= ES i i= i= i= i= E€ j e€ o i o o o K€ /-i -i -i a art) A n O O O a /a^^ NNNNN; = NNN c) aaaaav aaa o :gE,gEElgiiE,gE*g!,iE,gt E iEi:E:i: Ez ;E*}EE la E;,EsEI:f (\ L 31E?=E E, iE'?='z:i: ;E'ia=ii'5j. ' := :i :: :3 E* :E= :E s! L fE ;5 :i ;E f= AE ft fr L '1:":-':: O , , 4i *i2,.....E,.$==..'H.g..-*...* F F F ; F ; F 7? = = = Ev ll Ev ?i €: g,g- in iE=t a ;Zrz7 .== +E rle 1i==: 1i:71 7 =iEi? i z Z 781'1+i -tE = 211=71=1J? iiiig1iEg*a{12,$iElz=1t11;*1 *la a g5F1 gE*iiE O :i * Fi=lE a -:-. 5 g E E F E gi gll ?g q{>ro 6. ir9 -. - a0q;:Ei ,: H A --5'4 r K o s,7 e-de. g f l, I o i I o i c?, i=rir- ; : I s=.x..iP =;=g4a345[6rgEr1 fx\ a \iX {io=G9 i d+a E3E3 EfEI:{ ,^'aw v rvEv F 3' 3' 3', a' I I F F g g r$ sa .. i i 3 i e i 3 i i a=?.4 :r - T ..- o la ia s*a ia a ia!* ia?.< a [q (D i i i a i ea eia F 3 i i e 3 i i zia a a€ t*a a i I i e A Ha37?*7 ig a i A g t.t e i Saiaii ; r^tJ>an=9-? o ! Aggiaa u-r -rr I-1 E ! I t * O,,UJ ir A ppend iccs Appendix-XlI Statement shorving SBDTWs n'ere not found during physical verification (Refbrence : Paragraph 3. 2. 3) sr' Name or u'ork wirh rocarion Name or ro No. Jll'$ :lffijuo: f"'-", ' :1. SBDTW for irrigation purpose on the SZDO, Er. Sanjoy Krishnadhan'"ff[i Deb Banna plot of Sri Brikhajoy Tripura S/O Gandachera Debbarma, ,:: ,, . , : , ., Karlising Tripura at Puspadhan para of JE-I ' BoalkhaliVC under Gandachara Sub- , t Zone :.,,2.'. -Do - on the plot of Sri Gopaljoy SZDO, Er. Sanjoy Krishnadhan Deb Barma I ,.' Tripura S/O Biramohan Tripura at Gandacherra Debbarma, . Puspadhan para of BoalkhaliVC under JE-l .r.:'' - Gandachara Sub-Zone '3. :. -Do - on the plot of Sri Tapan kr. SZDO, Er. Sanjoy Krishnadhan Deb Barma ',:1,:,. . . Tripura S/O Santipurna Tripura at Gandacherra Debbarma, , , ;:=. Prasanna para of BoalkhaliVC under JE-l .... ,,:' Gandachara Sub-Zone -.' 4a'.' -Do - on the plot of Sri Ratimohan SZDO, Er. Sanjoy Krishnadhan Deb Barma =,,,," Tripura S/O Radha kr. Tripura at Gandacherra Debbarma, : : .: '. Harachandra para of BoalkhaliVC JE-l ,, I ,,: , under Gandachara Sub-Zone ,..5.--. -Do - on the plot of Sri Karnakumar SZDO, Er. Sanjoy lftishnadhanDeb Barma ; :.',t,:,:.' Tripura S/O Mahindra Tripura at Gandacherra Debbarma, Candachara Sub-Zone =.d-t -Do - on the plot of Sri Arunjoy SZDO, Er. Sanjoy Krishnadhan Deb Banna ;..;...., Tripura S/O Darindra Tripura at Gandacherra Debbarma, ':::;'rf Nagendra para of BoalkhaliVC under JE-I ::r:::..:r Gandachara Sub-Zone :;:.j:;::'', -Do - on the plot of Sri Sadhanjoy SZDO, Er. Sanjoy Krishnadhan Deb Barma :'::r=::: Tripura S/O Benakr. Tripura at Gandacherra Debbarma, ':::.:::. ir Puspadhan para of BoalkhaliVC under JE-I :::::: i GNC SUb_ZOne =',8;=.t -Do- on the plot of Sri Nibaran SZDO, Er. Sanjoy Alak Deb Barma '-,:':t t Chakma S/O Arun Chakma ar Gandacherra Debbarma. -t,t: :'. of Sarma VC under Gandachara Sub- JE-l :a a:.:.'-a,-, a : :. ZOne ,"*= -.1 - Do- on the plot of Sri Sachram SZDO, Sri Durjoy Kr. Surja Kanti Sutradhar ; i:.ir;t=.' Reang S/O Jinerai Reang at Tarani Gandacherra Reang, Jr.ovr. paraof Pancharatn VC under 1.'. ==- i,ti,l ::= bandachara Sub-Zone =:.XO::'- - Do- on the plot of Sri Jamajoy SZDO, Sri Durjoy Kr. Surja Kanti Sutradhar ::-::: . Reang SiO Surjyamani Reang at Gandacherra Reang, Work Mahanta para of Ramnagar VC under Asstt. ' Gandachara Sub-Zone =1.1; , -Do - on the plot of Chandidas para SZDO, Sri Khatendra Patanjay Tripura 'a',:;,:;;::;ii fgl1g -Do - on the plot of Sri Benachandra SZDO, Sri Khatendra Patanjay Tripura ;'.,12.:',,- . Marath Tripura Jr , .,r- Tripura S/O kr at Gandacherra Reang, .- -.t: Dinaram para of East potachara VC Overseer .:. ::, , , under Gandachara Sub-Zone Audit Report for the year 2015-16 l0l Appendix-XII (contd..) Statement showing SBDTWs lvcre not found during physical verification (Refbrence : Paragraph 3. 2. 3) Sl. ^ Name of Name of vendor for *;. Nameof *orkn,irh tocation S;;_;# Nameof tO prr;;;;;l;;;;"";;;g", 13. -Do - on the plot of Sri Nabindra SZDO, Sri Khatendra Patanjay Tripura Tripura S/O Juru krTripura at Gandacherra Reang, Jr Joykumar para of E,ast potachara VC Overseer , under Gandachara Sub-Zone '14. -Do - on the plot of Sri Santirnohan SZDO, Sri Khatendra Patanjay Tripura , Tripura S/O Sarpadhan Tripura at Gandacherra Reang, Jr ,: Maya kr. para of East potachara VC Overseer ' under Gandachara Sub-Zone 15. -Do- on the plot of Sri Brajendra SZDO, Sri Tanuram Suresh Reang Reang S/o Upendra Reang at Upendra Gandacherra Reang,A/I :'. p&fa of Ultachara VC under : Gandachara Sub-Zone f 6. SBDTW for irrigation purpose on the SZDO, Er. Pijush Das, Krishnadhan Deb Barma ': plot of Sri Subrata Chakma. S/O A. Chaw Manu AE , , Chakma at Gejacherra para of , :, Durgacherra VC under Chawmanu ' Sub-Zone rl?, - Do- on the plot of Sri Jyotish Mh. SZDO, Er. Pijush Das, Krishnadhan Deb Barma , Chakma, S/O Dhem Khula Chakma at Chaw Manu AE ,, Hejacherra para of Durgacherra VC ir:, under Chawmanu Sub-Zone f S.' - Do- on the plot of .Sri Jatilal SZDO, Er. Pijush Das, Krishnadhan Deb Barma :'. ' Chakma, S/O Narendra Chakma of Chaw Manu AE ' ,, Durgacherra VC under Chawmanu Sub-Zone 19. :: - Do- on the plot of Sri Laxmijit SZDO, Er. Pijush Das, Krishnadhan Deb Barma :r Chakma, S/O Subal kanti Chakmaat Chaw Manu AE ,:,, Chawmanu Sub-Zone 2A. - Do- on the plot of Sri kamini SZDO, Er. Pijush Das, Krishnadhan Deb Barma r' Chakma, S/O Khalya Chakma at Chaw Manu AE ,1.. gajacherra para of Durgacherra VC , = under Chawmanu Sub-Zone 2J,' - Do- on the plot of Sri Bilashar SZDO, Er. Pijush Das, Krishnadhan Deb Barma :, Chakma, SiO Bidya mn. Chakma at Chaw Manu AE gajacherra para of Durgachena VC under Charvmanu 22. - Do- on the plot of Sri Ratna Mn. SZDO, Er. Pijush Das, Krishnadhan Deb Barma - Chakma, S/O Agra Mn. Chakma at Chaw Manu AE -: gajacherra para of Durgacherra VC :.::.. under Chawmanu 23.':. - Do- on the plot of Sri Laxmiram SZDO, Er. Pijush Das, Krishnadhan Deb Barma ,,' Chakma, S/O Brajendra Chakma at Chaw Manu AE i ,. gajacherra para of Durgacherra VC under Chawmanu 24,. - Do- on the plot of Sri Diptimoy SZDO, Er. Pijush Das, Krishnadhan Deb Barma I Chakrna, S/O Nildas Chakmaat Chaw Manu AE ',: : gajacherra para of Durgacherra VC under Chawmanu Audit Report for the lear 2015-16 102 \ ll, li A ppcnd ices Appendix-Xll (contd..) Statement shorving SBDTWs rvere not found during ph1'sical verification (Refbrence ; Paragraph 3. 2. 3) sl Name of Name of vendor for :" Name of work rviih location NAM(: of Io I\O. SUFZDO payment of labour wages 25; -Do- on the piot of Sri Bijaysing SZDO, Er. Pijush Das, Krishnadhan Deb Barma Chakma, S/O Amenika Chakma at Chaw Manu AE Gejacherra of Durgachera VC under . :r . Chawmanu Sub-Zone '',26:.'- - Do- on the plot of Sri Bisewar SZDO, Er. Pijush Das, Krishnadhan Deb Barma ..-':':t:'t:'Chakma, S/O Baidya Mn. Chakma at Chaw Manu AE ... t Gejacherra para of Durgacherra VC .:,,; :r, : underChawmanu SZDO ',i7,, = - Do- on the plot of Sri Ananada SZDO, Er. Pijush Das, Krishnadhan Deb Barma -,','..,:..'.,' Mukhi Chakma, S/O Sachindra Chaw Manu AE r1:: :ji : Chakma at hejacherra para of , ,,, . ,, Durgacherra VC under Chawmanu . 28,.;,,',- SBDTW for irrigation putpose on the SZDO, Er. Pijush Das. Krishnadhan Deb Barma .: ,:.': : plot of Sri Goutanga Chakma. S/O Chaw Manu AE :' Gouricharan Chakma at Durgacherra , . : para a aI hejacherra para of ' ,' ',',' Durgacherra VC under Chawmanu ,79. ,,,:. -do-on the plot of Sri Chandra Kishore SZDO, Er. Pijush Das. Ikishnadhan Deb Barma , .r, -; : Chakma, S/O Putikya Chakma at Chaw Manu AE ,',',.';',,-, Gejacherra para of Durgacherra VC , : .,:i , under Chawmanu ',3'0.:-, - Do- on the plot of Sri Ranjit SZDO, Sri Dinesh mn Krishnadhan Deb Barma Chakma.^' S/O Karna Chakma at Chaw Manu Tripura, A/l ' kalendra karbri para of Chalitacherra :,,,'-r::- !f, under Chawmanu Sub-Zone ::3'L:':: - Do- on the plot of Sri Chitranga SZDO, Sri Dinesh Mn. Krishnadhan Deb Barma '-.=':i Chakma, S/O Gadhachan Chakma at Chaw Manu Tripura, A/I ::..::.;.':'.:: rangapanicherra para of Chalitacherra ':rr::: :: VC under Chawmanu Sub-Zone ',12-:'.. - Do- on the plot of Smt. Rupa SZDO, Sri Mongal Krishnadhan Deb Barma ,,::.,,.-.';:t Mohan Chakma, W/O Gandhi Chakma Chaw Manu Mohan Tripura, ,t,tr.,.,,,, aI Gandhi Col. para of West PIA i .:=.;=:. Chawmanu VC under Chawmanu Sub- ,,,.',,,-=t,-" Zone 33. - Do- on the plot of Smt. Surasen SZDO, Sri Mongal Krishnadhan Deb Barma Chakma, DIO Narendra Chakma ata Chaw Manu Mohan Tripura, . 1: =.i Direndra para of West Chawmanu VC P/A ::.r:1r;: under Chawmanu Sub-Zone :.:34.,' - Do- on the plot of Sri puniti SZDO, Sri Mongal Sri Krishnadhan D/Barma .'':..,.ii Chakma, S/O Niranjan Chakma at Chaw Manu Mohan Tripura, ",',rl ,,. Kalendra karbari para of P/A l'' ." ChalitacherraVC under Chawmanu ,:-1::-,,:: Sub-Zong '5S. . - Do- on the plot of Sri Nirajit SZDO, Sri Mongal Krishnadhan Deb Barma : : r .r Chakma, S/O Gadhachan Chakma at Chaw Manu Mohan Tripura, .: , , Sudhajan para of ChalitacherraVC PIA r : ,,. r under Chawmanu Sub-Zone .=f':', - Do- on the plot of Sri Ujjal SZDO, Sri Ranjir Krishnadhan Deb Barma :,,':.:1; psf[arma, S/O Gopal Debbarma at Chaw Manu Chakrna, TWS , ,', :. Hejacherra of Durgacherra VC under . ,::: ' Qfisyrmanu Sub-Zone Audit Report for the year 2015-16 r03 Appendices r.- - Appendix-XII (concld..) Statement sholving SBDTWs rvere not found during physical verification (Re.ference : Paragraph 3. 2. 3) Name or work *,irh rocarion Name or il JiT"% ro 0,ff1"', :l;"Tj;l,l[., 37. - Do- on the plot of Sri Tarit Barua, SZDO, Sri Ujjal Dutta, Krishnadhan Deb Barma S/O Khagendra Barua at Surjya Col. Chau'Manu A/A Dara of West Chawmanu VC under Chawmanu Sub-Zone 38. -do- on the plot of Smt Praga oaramita SZDO, Sri Ujjal Dutta. Krishnadhan Deb Barma Barua, WO Jatipal Barua at Barua col. Chau'Manu AIA para of West Chawmanu VC under Chawmanu Sub-Zone 39. . - Do- on the plot of Sri Indra Kr. SZDO, Sri Ujjal Dutta, Krishnadhan Deb Barma Chakma. S/O Laxmichan Chakma at ChawManu AIA Tejendra para of West Chawmanu VC under Chawmanu Sub-Zone 40., -do- on the plot of Smt. Santilata SZDO, Sri Ujjal Dutta, KrishnadhanDebBarma Chakma . W/O Dhirendra Chakma at Chaw Manu A/A rangapanicherra of Chalitacherra VC under Chawmanu Sub-Zone Audit Report for the year 2015-16 l0{ Appendix - XIII Statement shorving outstanding temporarl' advance lying with the Implementing Officers in resPect of ZDOs {Re./brence; Paragrnpn 3.9 (u)} ({in lakh) . -:-r, Outstanding *;;;"t Period during which ; ;; Ni"-- Name of Io& Designation was Sl. advance given 20l g 1. Indrajit Dey,JE ZDO 14.09.15 to 28.11.15 66.38 2. Subodh Debbarma, JE (West) 13.02.16 to 16.02.16 16.86 :.l , T.otal of ZDO tlilesQ 1., Sanjay Debbarma, JE 15.02.i0 to 31.03.17 266.22 2i, Chiranjib Debbarma, JE, 02.04.14 3.53 3.' Sudip Sangma. AE 01.01.13 to 10.06.13 6.50 4,i Nishi Kanta Debbarma, JO 28.02.14 to 26.12.11 73.90 Rabanjyoti Tripura, F/l 07.12.15 to 27.04.16 L25 '6,. : Tanuram Reang, AI 31.03.15 to 26.12.17 15.62 Paritosh Das, TWS 27.12.17 8.26 '8. Ujjal Datta, AA 30.03.17 to 31.03.17 5.51 4.33 ..' ,::: Sarbananada Nath, Dev. 21 .03 .12 to 19.05.17 3.i : ,t.'t ] officer io; Mangal Mohan Tripura, PA 03.09.14 to 31.03.17 11.21 : Debbarma, PA 3 1 .03.16 1.02 11, Balendra ZDO .=,:: Shyama Charan Debbarma, 29.12.15 to 10.08.17 2.09 12. (Dhalai) 'ii FG 30.03.17 to 31.03.17 5.57 .1$.; Pramesh Reang, PA iq. Ratanmani Chakma, PA 31.03.15 1.02 31.03.15 to 31.03.16 1.36 1[5; Uttam Debbarma, AI 16. ' FirojKanti Debbarma, JE-I 26.r2.r7 23.15 11: Mungkarui Debbarma, WA 03.10.15 to 16.05.17 19.18 ,i8. . Santosh Kr. Das, FR 04.1 1.1 5 0.10 0.t7 iie. i Sunil Debbarma. LDC 04.03.16 to26.03.16 zo. Kaushik Debbarma, JE 15.03.17 to 04.05.17 t5.32 '2r| : Sanjib Kr. Das, ICO 13.08.15 to 30.03.17 3.99 tt. ,, Remra Mog, WA 31.10.14 to 04.03.i5 0.75 ',23. ' Khatendra Reang, JO 31.r2.15 to 31.03.17 37.88 ,Total of ZUO'(n[*lai],,'. 508.59 1. ' Bhubaneswar Chakma. JE 22-09-14 to 2l-12-17 t7.t5 ,. Dhananjoy Tripura, AE ZDO 26-05-16 to 01-01-18 100.95 :, J.-' Tanmoy Saha, JE (North) 1 1-09- 15 to 01-01- 1 8 18.43 '4. : Rupak Paul, TA NA 79.04 215.57 ioial of ,bO {North} ,,.: 1. Pancha Kumar Tripura 08.10.15 to 31.03.16 2.08 ): 29.10.r5 t.z-11 1A Dilip Barua ZDO Santir 16.01.1 5 r.22 1 Dy.GM. TSECL. (South) Bazar 1 Audit Report for the Year 2015-16 105 'l -' Appendix - XIII (concld..) Statement shorving outstanding temporar;' advance l1,ing n'ith the Implementing Officers in respect of ZDOs {Re/brence: Paragraph 3.9 (a)} ({in lakh) Outsfanding Name of Period during which :l Name of IO& Designation as on I\O. ZDO advance was given May 2018 5. Dy, GM, TSECL, Bagafa 21.03.16 0.46 6.' KarmasadhanJamatia 31.03.16 0.48 8.02 1. Bipendra Debbarma, JE 07.04.16 ro 18.01.18 '2. 64.74 Mangal Singh, EO 25.t1.16 a 0.50 J. Dilip Barua. SDO (IND) 31.03.16 to 14.11.17 4.42 4,. Jaganath Debbarma. VS 31.03.16 to 29.01.1g 6.60 1a- Gobinda Debbarma 18.04.17 /.Jl 6. Chiranjit Debbarma 19.05.17 to 26.09.17 13.41 i. Subrata Dasgupta, JO 20.06.17 to 1g.01 .1g rt.42 I, Bishnu Debbarma 26.09.1,1 0.08 9. Paresh Debbarma, PA 14.11 .I7 to 29.11 .17 1.51 10. Joy Ch. Rupini, WA ZDO 20.11.17 to 06.01.18 5.76 11. Swarna Kr. Jamatia, WA (Khowai) 20.I1.17 3.3 s t2. Pradip Debbarma, PA 20.11.17 0.84 13. Nripendra Debbarma 20.11.17 L24 14. Tapan Debbarma 20.1L17 3.01 15. Bidhu Kr. Debbarma,WA 20.1I.17 3.89 t6. Parendra Debbarma 20.11.17 2.16 Sunalaxmi 17, Debbarma, 29.11.17 0.88 sDo (rND) 18t Subita Singha, PA 29.tr.17 0.88 19: Biendra Debbarma, JE 15.02.16 to 28.04.17 12.23 T[tar of ZDO tKrrowai) r44.29 Grand total 9s9.7r Audit Report for the year 2015-16 106 Appendicgl nl /t Appendix - XIV Statemen t s horv in g ou tstandi5Srfrem e ly i n g rvith the I m p l em en tin g X "#il."$iffi r'c' (u ', Refc' nct' : Pat'agrttph 3. 9 t ) ({in lakh) Amounf Iying No. of rvorks No. Name of outstanding lor wlilcn Sl. Period ofadvance ol- No. SZDO as on May IOs advance ll'as , 2018, grven 1 aa 1. Khumulwang 49.29 18.09.2012 to J .]J 28.02.2014 2. : Mohanbhog 2.02 26.05.2016 ro 13 27.03.2017 3.r Taka4ala 15.7 5 31.03.2017 to 22 , 02.0r.2018 4.' '' Mandwai 16.19 04.01.2016 to T9 :, 02.01.2018 , 5.' Bishramganj 6.37 23.12.2016 to IJ 01.01.2018 6, Abhicharan 15.81 NA 9 6l 1. Hezamara 34.49 18.01.2013 to 6 39 , 16.12.20t7 8. Gandacherra 11.14 04.12.2017 to 7 ,,,,. :, 05.02.2018 9. : I Chawmanu 14.06 18,12.2015 to 15 ,' ::: - 22.02.2018 10. Manughat 17.69 26.05.2016 to LA - 05.02.2018 {1. Ganganagar 24.98 15.09.2011 to 68 13.02.2018 - Mur'u'u"1 40.12 30.05.2015 to 10 119 l',.L 20.r2.20r7 13.' Ambassa 49.48 07.09.2013 to 21 105 0s.02.2018 14. Ampi 46.98 04.01.2012 to 10 119 t',1, 27.03.2018 15.r, Manu Bankul 4.08 15.02.2017 to 8 l'- 17.01.2018 1"6.,' Bir Chandra t2.59 19.09.2015 to 18 , Manu 22.03.2018 'r?. Ki[a r0.76 11.12.2017 to 13 , l: 21.03.2018 18. ' Dalak 0.88 26.r2.2017 1 1 19. Kaladhepa 1.16 21.09.2016 to 4 TA :: :- ,,: 03.0i.2018 20. ' Carjee 8.88 11.12.2017 to 9 29.03.2018 21.,. Karbook l 3.35 19.01.2016 to 20 27.03.2018 Audit Report for the year 2015-16 r07 /T', 1 \-,' o.l../'i -==-* io ,|JP.9.,4|H--#" APPendix - XIV (concld") advan-ce lying lvith the Implementing statement sholving" "'b outstanding,-temporar)'- '--"--- citfi"eti und'er SZDOs {Re.ference; Puragt'aph 3'9 1a1) ({in lokh) Amount l1-ing No. of u'orks No' for n'hich Sl. Name of outstanding Period of advance No. SZDO as on N'la]' r3, "o';il_',,* 2018 22,. Kalsimukh 2.87 03.05.2017 to 23 29.03.2018 i1 23. RatanPur 8.38 14.12.2017 to 31.03.201 8 i1 57 24. Machmara 15.95 27.03.2015 to 11.01.2018 t9 25. Dasda 5.53 07.01.2017 to 23.03.2018 NA 26. Rajkandi 8.27 NA 15 19 27. Noagang 6.29 31.05.2017 to 5 26.03.2018 28.-' Damcherra 2.I4 24.03.2017 to 29.03.2018 t9 29. Bac aibari 2.50 24.03.2017 to 24.01.2018 ,.| L.+A Jg., Baizalbari 1r.69 15.07.2013 to 1 1.01.2018 31. Mungiakami 22'94 25-04-2016 to 38 09.01.2018 S2.,, oustd 4.28 23.05.2016 to 26.12.2017 ,:,:.1 ':,, ',:: Total 487.sr Audit Report for the Year 2015-16 108 Appendix - XV Statement shon'ing outstanding temporary advance lying lvith the lmplementing Officers in respect of Executive Engineers {Re.ference: Paragraph 3.9 ft)) ({in lakh) Period during sl. Name of Outstanding as on Name of IO& Designation which advance N;. Offi;; May 2018 ,': I1'as grv€n 1; Naresh Debbarma, JE & AE Executive 21.09.15 to 23.66 Engineer r4.r1.17 2'..' , Praseniit Bhaumik, JE & AE (West) i4.i1.15 to 126.22 30.12.r7 3,-, . Firojkanti Debbarma, JE & 31.01.12 to 3I5.60 , l,--, AE 27.02.17 4. '-'' Dulal Bhaumik, Driver rs.09.r7 0.02 5-" Rabindra Debbarma, WA 22.05.13 2.88 6. '' , Sukhomoy Debbarma, JE & 01.05.10 9.41 , ,'., , AE 7r. : ;. Sudharanjan Debbarma, AE 07.04.08 to 0.16 02.05.09 8. Dwijen Sarkar" JE & AE 13.01.15 to 3.03 '' 17.04.r7 9. DhaniramDebbarma. AE 1 1.04.1 I to 66.92 03.01 .14 i10;'.i, Pankaj Debbarma, JE & AE 07.02.15 0.35 11. Saniib Debbarma, AE 02.04.12to 58.1 9 ih.::r:l ' 15.03.17 12. Amit Das, JE & AE 10.02.16 to 6.45 23.03.17 13:',.. . Brajendra Debbarma, AE 31.08.13 to 0.1 5 r '.'i;'',' 06.08.16 14, Santi Debbarrna. JO & AE 30.08.16 to 5.44 03.03. 17 : : t": :'-:' f5;.'.1 Bipendra Debbarma, JE & 22.07.13 to 124.02 AE 17.07.15 '16;t ,l Shibabrata Sarkar 30.03.16 0.10 17. " Subodh Debbarma. JE & 15.09.15 to 43.39 AE 30.12.t7 18.t-- Arup Sarkar, JE-I & AE 28.11.17 to 0.69 2r.12.t7 ,19:", Sunil Debbarma, AE, 12.07.r7 0.05 20. Sumanta Ghosh. AE 07 .09.17 to 0.15 t-'.:'.1 -' 30.r2.17 2i;.,: Brajedra Debbarma, AE 09.08.17 0.05 22. Swapna Debbarma. JE & 01.08.l7 to 4.s3 AE 27.12.17 "',' Toial of Executive Engineei (West) 791.46 Audit Report for the year 2015-16 109 {}- t) 1,,/P.-'t\t-.' - =$p.l$Isl: Appendix - XV (contd..) Statement showing outstanding temporary advance lying with the Implementing Officers in respect of Executive Engineers {Re.ference: Puragruph 3.9 (b)l ({in lokh) Period during , sl. Name of Outstanding as on Name of IO which advance was No, Office May 2018 given 1', ' Sudip Sangma, AE Executive I 1.1 1.14 to 15.60 Engineer 29.0s.17 ',', Chiranjib Debbarma, JE (Dhalai) 14.03.14 to 51.00 19.03. 14 - J. Rabindra Debbarma, JO 09.10.14 to 13.92 ... 31.03.18 4:. Jir Kumar Hrangkhawl. WA 09.10.14 to 8.44 27.08.15 Swapan Debbarma. JE 31.03.15 to 8.85 07.09.15 6. Durjoy Kumar Reang, JO 16.1 1.16 to 4.45 31.03'.17 t: ,, Krishna Chandra 01.10.16 to 4.45 Tripura,WA 07 .03.t7 8-.. ' Bir Mohan Tripura, JO 31.04.15 to 14.17 r6.05.17 9. Sukhendu Chakma, JO 22.09.15 to i4.15 07 .03.17 Total.of ExeCutivr Engineer: {Dhalai) 135.03 Bhubaneswar Chakma, JE Executive 17-01-2018 6.97 Balaram Das Engineer 17-01-2018 1.aLA A') (North) Total of fi xecutive Engin€er (North) 11.39 t. Uday Sankar Jamatia, AE 24.05.12 to 134.82 20.09.17 :, Subhas Noatia. JE 19.1 1.10 to 40.74 09.05.16 3, Basu Charan Jamatia, WA 05.01.11 to 11.04 22.05.15 4. Biswa Debbarma, WA 20.05.10 to 11.63 Executive 22.45.15 Engineer Pankaj Debbarma, JE I 1.1 (South) 1.14 to 22.84 08.01 . 15 6. Subodh Debbarma, JE 06.10.15 to 5.23 09.06.17 n Annaram Uchai, WA 02.07.13 to 5.88 09.11.15 8. Barun Kalai, JE 28.11.14 to 21.95 24.05.t6 Audit Report for the 1'ear 2015-16 ll0 .-l-\ {o \ Appendix - XV (conctd..) \*, Statement showing outstanding temporary adl'ance lying with the Implementing Officers in respect of Executive Engineers {Re.fbrence; Purctgruph 3.9 (h)l n sf. Name\f of Io 'oil;'Name of *i^T';i-llHi,", o",:,;:11 :j::" N;. vrrr!! rvtict gll'en N{ar.2018 ,91' -,, Rakesh Debbarma, JE 12.04.11 to 36.35 ,,il:- 02.02.16 : .10. , SonabhagyaNoatia, WA 05.01.11 to 5.45 -, ;. 23.03.14 '1.L. ' Sunil Debbarma, AE 22.04.13 to 61.00 :'.:::: 19.03.15 1":' Chandid Jamatia" JO 12.04.11 to 95.6j ::: : 19.05.17 13. ',.,, Nani Chandra Das, AE 4.g0 pancha 'r4-, Kr' Tripura, wA 6.14 ... Bi.li.lg," " 15, Manmohan Debbarma, AE t" 44.4s -tgt"t lljrl:i Oinieiutive''trngineer (South),. " ' '',, " , ,,,"' .,, , 513.99 GourbinduDebbarma, i, AE Executive 1 1 .05.15 to 51.6g rrr,l';:. ''= Engineer 29.03.16 Subrata Dey, fi';'- ' AE (Khowai) 1 1 .05.15 to 7 .22 =.::. 3.,, , Subodh Debbarma, AE 30.10.15 to 2L22 30.01.16 '4;' '.,,..t:,, Koushik Debbarma, AE 0g.01 . 16 I . I 0 '''-'i,, :;{6tai offxecuti+e,Engintai{Khowai) Audit Report for the year 2015-16 lll rf Appendices +- Appendix - XVI Statement showing outstanding temporary advance lying rvith the Implementing Officers in respect of Assistant Directors, Animal Resource Development Department tRefbrenc'e: Paragraph 3.9 (c)| ' ({ in lakh) st. Period during which , Outstanding as on Name cf IO No. advance was given Mav 2018 A. Assistant Director, Animal Resource Development Department (West) Officer in-charge, Vety Hospital, 25.01.16 to 31.01.18 ,1. Khumulwang 71.51 Vety Ofhcer, VetyDispensary, ) 23.09.15 to 31.01.18 Mandu'ai 37.16 t Vety Officer, Vety Dispensary, J. 19.06.15 to 31.01.18 ::': Hezamata 36.66 : Vety Officer, Vety Dispensary, 4. 27 .01 .16 to 3 1 .01 .1 8 Jampuijala 3 5.98 Vety Officer, Vety Dispensary, 5. Gabardi 21.01.16to31.01.18 14.45 Vety Officer, Vety Dispensary, 6. 19.06.1510 31.01.18 Padmabil 22.07 Vety Officer, Vety Dispensary, t. 19.06.15 to 31.01.18 t' Tulasikhok 23.81 : ::: Vety Officer, Vety Dispensary, 8., 30.07.16 to 31.01.18 Mungiakami 54.85 :r: :.: t - t$Ufo .,: , --. 1OfAl 357.15 B. Assistant Director, Animal Resource Development Depaifment (Dhalai) i'. vo, vH, chailengta 21.10.11 to 21.12.11 84.06 2. VO, VD, Chawmanu 05.01 .12 to 21.12.17 5 5.86 3. VO. VH. Gandacherra 19.07 .12 to 21.12.1,7 95.61 ',4. VO, VD, Raishyabari 3 1.10.16 to 04.09.17 7.36 5. , Pradip Mohan Tripura, ARDA 31.08.13 to 21.12.17 t7.68 '6. ' Chetu Urang, Driver 18.09.13 0.04 '?. Krishnakanta Das, Sr. ARDA 30.1 0.1 3 0.20 8,I' Sachindra Namasudra, ARDA 22.11.13 to 21.12.17 21.12 9. ,-" Maren Debbarma, ARDA 10.03.14 to 02.12.15 0.16 l-0. "' Dr. Biplab Debbarma 12.06.14 ro 21.1 I .15 0.30 11., '. Md. Asmat Ali, ARDA 19.02.r5 0.05 12.-'. LaxmiKanta Chakma, ARDA 21.03.1 5 to 21 .12.17 0.45 i3," Manaram Reang, ARDA 21.03.15 to 24.01 .17 1 .81 !4." Kingsuhuk Debbarma, UDC 12.08.15 to 17.11.15 0.20 15., Biswajit Sarkar, ARDA 27 .08.15 to 04.03.16 5.20 16. Dr. Milton Debbarma 2t.lt.r5 0.r0 ll. Dr. Sanjoy Noatia 21.11.15 0.r0 18. Ajit Kr. Reang, ARDA 02.12.15 to 21.12.17 39.30 Audit Report for the year 2015-16 rt2 appe-4igqs. _ _ _" ], "U Appendix - XVI (contd..) Statement sholving outstanding temporary advance lying ll'ith the Implementing Officers in respect of Assistant Directors, Animal Resource Development Department {Re/brence: Puragraph 3.9 (c)) ({ in lakh) relrooPeriod during which OutsfandingL'utst: as on '51' Namerr of Io i"tll9l:tltn No. advance was given May 2018 19. Sanjoy Datta, ARDA 02.12,15 to 21 .12.17 0.85 20. :, SuchitraDebbarma,ARDA 04.03.16 0.02 21. ., Kamal Bikash Chakma, ARDA 24.01.17 to 21.12.17 2.50 22. , Janardhan Shil, ARDA 24.01.17 to 21.12.17 22.10 23." Anaranya Chakma, ARDA 24.01.17 2.20 24:', Nabakishore Chakma, ARDA 24.01.17 1.65 25.' Barendra Tripura. ARDA 24.0L17 0.38 26, Ananda KishorDebbarma, ARDA i6.08.17 ::i 3.00 ,,','= i .., 'l ,.. 'l ' subtotalr '. l ,,,, , 369.50 C. Assistant Director, Animal Resource Development Department (South) ,1. Bhupal Majumdar, ARDA 31.03.16 to 01.01.18 7.83 2. Swaruoananda Debbarma. ARDA 10.02.17 to 01 .12.17 t1.23 3. Suresh Ch. Jamatia, ARDA 30.09.15 to 01 .12.17 12.60 4,. VAS, VD, Ompi 09.10.15 to 07.04.17 0.16 J. Mongsa Mog, ARDA 22.08.16 to 01 .12,17 8.s0 6; Jewel Debbarma, ARDA 01.03.16 to 21.12.17 2.02 1., Mohan Lal Sarkar. ARDA 01.03.16 to 01 .12.17 9.45 8,: Angkya Mog, ARDA 31.03.16 to 21.12.17 12.91 9., Kalyan Debbarma, ARDA 31.03.16 to 01.12.17 3.77 9r, Binanda Sadhan Jamatia. ARDA 31.03.16 to 01 .12.11 +.lJA 1a 10; Gandhi Kr. Jamatia, ARDA 3 1 .03 . 16 to 21.08. 1 7 1.26 ir: Jaharlal Das. Sr. ARDA 3 1.03.16 0.78 tz; Birendra Tripura, ARDA 31.03.16 to 01.01.18 7.25 i:; Bikas Ch. Das, ARDA 3 1.03.16 1.90 t4: Gomatijoy Tripura. ARDA 31.03.16 to 05.09.17 5.87 is. Kongjafru Mog, ARDA 3i.03.16 to 11.10.17 4.08 16. Haradhan Paul, ARDA 31.03.16to 16.06.17 2.87 it; Karna Kishore Jamatia, ARDA 10.02.17 to 26.12.17 6.49 ig. VAS, VD, Karbook 21.01.17 to 07.04.17 0.68 19. Amrit Bahadur Jamatia. Sr. 19.05.17 to 12.09.17 ARDA 6.99 20,. Abhijit Saha, ARDA I 9.05.1 7 to 01 .12.17 5.27 21. Haradhan Debnath, ARDA 19.05.17 to 27.12.17 8.70 1 AA 22,. Ranjan Das, ARDEO 24.05.17 to 21.12.17 23. Alok Kalai, ARDA 24.05.17 0.50 24. Nanda Lal Debbarma, ARDA r6.06.r7 3.30 25. Rupa Mohan Jamatia, ARDA 06.07.17 to 01 .12.17 15.0r 26 Dipak Marak, ARDA 25.07 .1 7 to 01 .12.17 3.03 t1 KajeriMog. ARDA 25.07 .17 to 08.06.17 0.18 Audit Report for the year 2015-16 l13 \t1 \o_ : Appendix - XVI (concld..) Statement sholving outstanding temporary advance lying rvith the Implementing Officers in respect of Assistant Directors, Animal Resource Development Department {Refbrence: Paragratrth 3.9 (c)} ({ in lokh) sl' Period during which Outstanding as on Name of lo No. advance was given May 2018 28.' Suran ManikKalai, ARDA 25.07 .ll to 27 .10.17 1.31 29. Akya Tripura, ARDA 25.07.17 to 08.06.17 0.28 30. ,, Manik Lal Chakraborty, ARDA 28.07.17 0.10 31. Sangata Dey, ARDA 16.06.17 to lI.I0.l7 4.20 32. TapashDebnath,ARDA 16.06.17 to 11.10.17 2.01 33. Ranjit Sukla Das, ARDEO t6.06.17 2.36 34.. . Ajit Debbarma, ARDA 16.06. 17 to 15.09.17 3.60 35.:, vo, VD, Nutan Bazar 07.04.17 0.20 36. VO, VD, Rupaichari 07.04.17 0.10 37. Dhanya Jamatia, ARDA 20.11.17 to 01 .12.17 1.08 38. , Sanjit Debbarma, ARDA 20.11.r7 1.31 39. Matisen Chakma t2.09.r7 0.3 5 40, Gobinda Kishore Jamatia, ARDA 15.09.17 to 01 .12.17 2.98 41, Datta Debbarma, ARDA 01.r2.17 0.42 42. , Diyarai Reang, ARDA 01.t2.r7 0.42 43.':' Sukanta Debbarma, ARDA 01.t2.t7 0.42 Sub total L77.00 D. Assistant Director, Animal ResourCe Development Department (Norfh) 1. VO, VH, Kanchanpur 23.12.15 to 10.0i.18 30.t2 2. VO, VH, Pecharthal 08.08.14 to 19.03. l8 58.55 t J. VO. VD. Dasda 23.12.15 to 26.03.18 79.94 4. EE, RD, Kanchanpur 02.09.14 to 01.06.15 89.95 ). Sanjoy Chakma, ARDA, EPBF, 25.03.17 .: KCP 0.20 6.. Dy. General Manager, TSECL, 25.02.15 -:.-.. -: Kgl'afghat 0.46 ,'- ,',.,.,- j. *ub total ','''' ' 259.22 '.: L: .,.i' =='' ", ,GrCno toiit 1A i B+ a + D) 1162.87 Audit Report for the vear 2015-16 tt4 A ppcnd ices Appendix - XVII Statement shorving outstanding temporary advance lying rvith the Implementing Officers in respect of five Child Development Project Offices r.,Re/brence; Paragraph 3.9 (d)\ ({in lokh) st. Period during which advance Outstanding as on Name of lO No. was given May 2018 I. Child Development Project Office, Chawmanu 1. Brindaban Kalai 26.08.16 to 31.0L17 2.40 2. Binod Debbarma 10.01.17 to 05.01.18 3.r7 :t. Biswajit Chakma 10.08.16 to 05.01.18 2.28 4, Ramamuki Chakma 01.12.16 to 06.12.17 3.78 t. Swapan Chakma 26.08.16 to 08.09.17 3.18 Sutr total 14.81 II. Child Development Project Office, Manu Prativa Das 21.06.t7 to 09.01.18 0.28 Bhaskar Chakma 18.12.17 0.06 Lalhriatpuii Darlong 21.10.I7 0.86 Bhulan Sangma 18.1 1 .17 0.20 Sanjay Debbarma 08.03.17 to 22.11.17 4.14 .., , , ,i ,, SUb tOtal , .,',,.'' 5.54 III. Child Development Project Office, Kanchanpur Gobindalal Das 21.07.17 to 15.01.18 3.66 Alok Talukdar 21.07 .17 to 22.03.18 4.95 Austin Reang 21.07 .17 to 22.03.18 5.69 Ruchira Talukdar 22.03.18 1.22 Anita Chakma 22.03.18 1.22 Kasturi Deb 22.03.r8 t.22 Subtotal " ,.' '' , 17.96 IV. Child Development Projecf Office, Damcherra I. LalhminalianaDarlons. 24.08.17 to19.12.11 0.83 2: Gora Dey 24.08.r7 0.22 t: J. Debasish Roy 24.08.17 0.1 1 4; Mamata Debi 24.08.17 0.22 Lalthanbum Halam 24.08.17 0.22 i'. Goutam Malakar 24.08.17 to 01.01.18 0.52 :r- sub i;fai.' ,, " 2.12 V. Child Development Project Office, Jumpuihill 1. L C Liana 19.03. 1 8 0.20 2. R. Lalthangvula 19.03.18 0.20 t J. J. P. Mawi 14.03.18 0.20 ,' ,, ,, ::,Sub total ,..: , '', 0.60 Giand,total $ + fI + In + ry + V) 41.03 Audit Report for the year 2015-16 ll5 . E COMPTROLLER AND AUDITOR GENERAL OF. INDIA 111y1'.sa iin d ia.gov. in rvwlv_r?-ga utri p u r4,Sag, qor'. i 4:= *!/ o_- o/, tr i:- o e r= d l"=*:i€c: i€F6'E +* i :,-..2,::: - (a.c 6y ' Y^-. U9_=.:= ='.c=ya =i= = ",L ;;-fi:'r'-9:)=.= -)=.=i=t,oF*=Qa giEo; bA 5FE5F .,.'9 5= .,.€ .E ?HE-:F ': :'3alE A.E r,l 5F E I, dE 3,2 d- )Z=-rdH^l 6 tl.;, += 12 'i 'fi + -'t € O\OJ ' ,,f, '.t",''' QZ al :',: c.l f.) ..1 s g s'I i (,///t A A F F i.r!.r-=)e? F F S 3 7= N *,4'aF E=: !7 iv ?+ Ee J;"7i 7= :? a 7-3 i= != =:-17. ?= iZ iE=7 zE'=; -+*+i?;+ii g ^rE _iE VE " Fg ?c7E7!'E=-;ei-14 i :iz;r==?==77=z?EZ 3 i + i a i=?. =77t2=1 i * 7:,5 i ; * E r= i >1= a==;+P-7'!'=t{J-?7:gfir-:^! 1;F- 7 ; ?,: f +;= 3 xIwa'^!e 3i= + ?r)7:E?Ea)E?ir!;-E iri-1 i?i=il?)+:- gF ={e=aN'+.;== 3E g i? i+;?d o!1-'- +F";i+r+E'+;==)i:ot.=n: !'o ?; =3 o3 ==1.=.3Vl-ztT- ai 7; qi =?r=1: o i€ A3=q '=yxl jv =; lJ :o :==,_ s-sj== - ; d: -e tD i =5 =. = A^\a\a)41 o 3a Bcn 3- 3a 3- 3cn 3- B- 3- ?z a sD su gu gu gu gD gD gH tH r; -:\>ro 5 e.o ep ;-p ;-.o e"9 e.o ;-p ep B-"9 u: >i\:ir- : o+ soq'5=. ======:Eg ^.'P- A UUUUUUUU:::.' +_. -lt tD >< 51 5ry 5s' 5+ 5s' Es' 5s'.-- 51 .--5s' g s--l E- *- *- *; 4- 4- *- 0a(,=E'X\l 3E 3.: E= \a) 3.8 3g i3 d^ H€ h€ F€=E h€=.3 h€=E h€ h€ H€ '-'=.3F- c fro: ,l- ,l- J- ':- ':- ,,:- J- ,l- s+aEA 'e N. .v 'n.t-.lTlE"nETl Tr ,n? - ^ll::::FP sJa F cF=-Ft9 -l- ^^ a= {: ' : :::::r'A Vz v-z lz != ! != ?= v-7 V- Frz a t=:o ==tso /==o a= a e=1 35 7e 7€ 3E lz i ;' ; ?z ; I' I I 5 as e e a ee a e a q =- ,",:' ?z i Vz lz Vz i A' i I aP iq i 3s 3q es i i I i E€ s*e I 3a i-a 3a 3 e t*a 3 gg o' 7a 3?a g'$ - it*aleia 3 \J .!. ;,,,* < tj utw o\ fi