128974_AR_2015-2016-BOLANGIR.pdf - Local Fund Audit

AUDIT REPORT 06-05-2016

LOCAL FUND AUDIT, BOLANGIR, ODISHA

CATEGORY : Panchayat Samiti,General Audit Report No : 128974/AR/2015-2016-BOLANGIR

PARA: 1 TITLE SHEET

1 Name of the Institution : Khaprakhol Panchayat Samiti

2 Year of Accounts under Audit : 2014-2015

3 Name of the Local Authority during the year of A/Cs : PRAVAT KUMAR MAHANANDIA O.A.S.I JB3.3.2014 TO 31.3.2015

Name of the Local Authority at the time of Audit : PRAVAT KUMAR MAHANANDIA O.A.S.I JB

4 Duration of Audit : 22-09-2015 To 16-01-2016 (Mandays Consumed :- 31)

5 Name of the Auditors : SUSIL KUMAR MEHER - Lead Auditor(22-09-2015 to 16-01-2016)

6 Name of the Reviewing Officer : CHANDRA SEKHAR MOHAPATRA(Audit Superintendent)

7 Date of submission of report by Reviewing officer : 21-04-2016

8 Entry Conference Date : 14-08-2015

9 Exit Conference Date : 30-03-2016

10 Name of the District Audit Officer : DILLIP KUMAR CHHATRIA

11 Date of approval of report by District Audit Officer : 06-05-2016

1 / 65


PARA: 2 PHYSICAL VERIFICATION

Slno Name Value Remarks

1 Measurement Books 22.9.2015

2 Miscellaneous Receipt Books 22.9.2015

3 Cash in hand 22.9.2015

4 ServicePostage Stamps 22.9.2015

5 Others

6

Comments

As per Rule 20(a) of Odisha Local Fund Audit Rules, 1951 before commencement of audit, it is required to verify the cash balances the securities held by a localauthority, the postage stamps and also the stock of saleable forms, unspent balance of permanent advance, etc.and the result of verification shall be recorded inthe relevant books of account.

Physical verification of cash could not be conducted. On issue of objection Local authority replied that due to internet and electricity problem the hard copy of thecash book could not be generated.

2 / 65


PARA: 3 LIST OF VERIFIED RECORDS

A : List Of Verified Records/RegisterSlno List Records/Register 1 Muster Roll2 Stock Register of MBs3 Completion Certificate4 Measurement Books5 Stock Book6 Register of Cheques and Drafts received7 Stamp Account8 Cash Book9 Cheque Books10 Guard file for paid vouchers11 Bill Register12 Pass Books13 Misc. Receipts14 Grant-in-Aid Register15 P.L. Account

B : List of Records/Registers not Produced to AuditSlno List Records/Register 1 Register of lapsed Deposits2 Revenue Register3 Register of Immovable Properties4 Appropriation of Loan Register5 Loan Register6 Register of Securities7 Deposit Ledger8 Register of Outstanding Advances9 Register of Advances10 Indemnity bond executed11 Guard file for supply12 Allotment Register

C : List of Records/Registers not MaintainedSlno List Records/Register 1 T.A. Bill for members of the Samiti2 Register of Administrative Approval3 Register of Estimates4 Execution of agreements with the other agencies other than Contractors.5 Execution of agreements with the Contractors6 Issue of Tender orders7 Forms to be used by the Contractors for submission of Tenders8 Log Book9 Stationery Account10 Permanent Advance Cash Book11 Order Book12 Receipts for taxes

Comments

OPSAP Rules 2002 envisages the list of forms, records and registers relating to Panchayat Samiti Account which shall be maintained in proper form and shall bekept by the local authority. But during the course of audit it was revealed that some important records and registers as furnished above were not made available toaudit which shows their nonconformity of maintaining of such records and consequently the audit was put into illusion to assess the financial implication of suchrecords w.r.t. Panchayat Samiti Account. Moreover, on being asked the local authority did not hear for which it is clear that the said records/registers are not beingmaintained by the dealing assistants of concerned section.

Some of the important registers like advance ledger, outstanding advance ledger ,audit compliance register ,allotment register of development fund etc as detailsfurnished above are not being maintained violating the OPSAP rules 2002.Hence the required registers maybe maintained for smooth financial transaction of thePS.

3 / 65


The BDO being the head of office is held responsible because of having not taken any initiative to get those prescribed records maintained by the dealing assistantsof different section.

Recommendations:

The local authority should ensure the early maintenance of afore mentioned important records and registers which should have maintained as Prescribed in OPSAPRules 2002 and Govt guidelines.

lo

Th

4 / 65


PARA: 4 FINANCIAL POSITION

Khaprakhol Panchayat Samiti - 2014-2015

Slno Name of theCash Book

OB as onDate

OpeningBalance(In Rs:)

Receiptduring theYearunderAudit(InRs:)

Total(InRs:)

Expenditure duringthe YearunderAudit(InRs:)

ClosingBalance asper Audit(DD MM YYYY)

ClosingBalance(In Rs:)(AUDIT)

ClosingBalance asper (DD MM YYYY)Cash Book

ClosingBalance(InRs:)(CASH BOOK)

Difference(In Rs:)

Remarks

1 GOVT.CASHBOOK

01-04-2014 13094318.28

48332378.00

61426696.28

44894386.49

31-03-2015 16532309.79

31-03-2015 16532309.79

0.00

2 P.S.CASHBOOK

01-04-2014 126478149.71

191116757.00

317594906.71

110235776.00

31-03-2015 207359130.71

31-03-2015 207359130.71

0.00

GRANDTOTAL

139572467.99

239449135.00

379021602.99

155130162.49

223891440.50

223891440.50

0.00

Comments

STATEMENT-B (Vide Para-4 of the A.R.)

Statement showing the details of Receipts and Expenditure of P.S. A/C. KHAPRAKHOL P.S for the year 2014-15

Sl.No.

Head of Account Opening balance as on 01.4.2014

Receipt during theyear

TOTAL EXPENDITURE Closing balance as on 31-3-15

In Cash In P.L A/c CASH In Cash In P.L. A/c.

1 2 3 4 5 6 8 9

A GRANTS

I C.D.&P.R. DEPTT.(Schematic)

II C.D.&P.R.(NON-SCHEMATIC)

1 Hon.&T.A. ofCM/VCM/P.S.Members

-198851.00 586,531.00

367560.00 755,240.00

393,279.00

-198851.00 560,812.00

2 Repair of P.s.Qtr/Office -278251.00 859,451.00

581,200.00

-

(278,251.00)

859,451.00

3 Constn. Of Rural Road 4613690.00 1,715,764.00

6,329,454.00

-

4,613,690.00

1,715,764.00

4 constn. Of cross bandh 314,084.00

-

314,084.00

-

314,084.00

-

5 / 65


-

TOTAL 4450672.00 3161746.00 367560.00 7979978.00 393279.00 4450672.00 3136027.00

III GRANTS FROM G.P. DEPTT.

1 G.P./General Election (-)129,215.00 -

285,765.00 156,550.00

-

156,550.00

-

2 Hon. To Sarpanch (-)182,620.00 -

(-)182,620.00 -

(182,620.00)

-

3 G.S.S.K (-)16,384.00 -

(-)16,384.00 -

(16,384.00)

-

4 Remuneration & T.A./D.A toBLO

12,232.00

-

12,232 -

12,232.00

-

TOTAL (-)315,987.00 0 285,765 (-)30,222.00 0 (-)30,222.00 0

IV H&T.W. Deptt.

1 MADA 85,365.94

(-)557,478.00 714,887.00 242,774.94

635,932.00

85,365.94

(-)478,523.00

2 Article-275(I) 1,133,263.00

-

1,133,263.00

-

1,133,263.00

0

3 ST/SC.Infrastructure 21,342,000.00

-

11,078,000.00 32,420,000.00

6,096,738.00

26,323,262.00

0

4 ST/SC Boys Hostel 800,000.00

-

800,000.00

-

800,000.00

0

5 BJRCY -

-

-

-

-

0

6 Constn. Of AWC Building -

-

5,525,000.00 5,525,000.00

1,072,934.00

4,452,066.00

0

TOTAL 23,360,628.94

(557,478.00)

17,317,887.00 40,121,037.94

7,805,604.00

32,793,956.94

(478,523.00)

V Health Deptt. Grant.

6 / 65


1 Repair & constn. Of PHC -

-

-

-

-

-

TOTAL -

-

-

-

-

-

-

VI Education Deptt. Grant

1 Teachers Contigency -

-

-

-

-

2 GPF/CPF of trs -

-

-

-

-

3 Salary of Primary Teachers 0 -

-

-

-

4 Medical Camp.to IdentifyDisability SSA

-

-

-

-

-

-

TOTAL -

-

-

-

-

-

-

VII Revenue Deptt. Grant.

1 CRF (52,057.00)

-

-

(-)52,057.00 209,774.00

(-)261,831.00 -

2 F.D.R. GRANT 12,625.00

-

-

12,625 -

12,625.00

-

3 Organisation of Block LevelRural Sports

(-)12,500.00 -

-

(-)12,500.00 -

(-)12,500.00 -

4 Celebration of R.T.I. Month (-)8,000.00 -

-

(-)8,000.00 -

(-)8,000.00 -

5 Census (-)617.00 -

-

(-)617.00 0 (-)617.00 -

-

TOTAL (-)60,549.00 0 0 (-)60,549.00 209,774 (-)270,323.00 0

VIII GRANTS FROM DRDA

7 / 65


1 Watershed 103,423.00

-

-

103,423.00

103,423.00

-

2 EAS/SGRY -

-

-

-

-

-

3 OBB 469,263.00

-

-

469,263.00

469,263.0

0

-

4 MLA LAD 3,572,198.00

-

3,875,000.00 7,447,198.00

2,501,447.00

4,945,751.00

-

5 MP LAD 4,050,387.00

-

3,000,000.00 7,050,387.00

921,254.00

6,129,133.00

-

6 Biju KBK 9,586,126.00

0 10613000.00 20,199,126.00

8,237,740.00

11,961,386.00

-

7 UNTIED FUND 106,766.00

-

-

106,766.00

106,766.00

-

8 WODC 8,207,287.00

-

4,310,000.00 12,517,287.00

5,511,316.00

7,005,971.00

-

9 IAP 8,178,364.00

33,072,000.00 41,250,364.00

12,618,546.00

28,631,818.00

-

10 IAY(N)&ADDL.IAY 24,626,851.00

-

29,730,370.00 54,357,221.00

13,637,750.00

40,719,471.00

-

11 Thirteenth Finance Commision -

-

6,843,100.00 6,843,100.00

6,843,100.00

-

-

12 IAY Upgradation 370,318 -

-

370,318.00

0 370,318.00

-

13 PMGY 355,029.00

0 -

355,029.00

355,029.00

-

14 NRGEA Contigency (-)96,406.00 0 -

(96,406.00)

(96,406.00)

-

15 NFFWP -

-

-

-

-

-

16 KBK GRANT 9,379,848.00

-

-

9,379,848.00

9,379,848.00

-

17 SGSY Infrastructure 721,432.00

-

181,561.00 902,993.00

193,188.00

709,805.00

-

18 SPL.Problem Fund -

-

-

-

-

-

19 MOKUDIA 4,527,700.00

-

9075000.00 13,602,700.00

2,939,000.00

10,663,700.00

-

20 Special Dev. Programe 0.00 0.00 -

-

250,000.00

(250,000.00)

0

21 KBK(Traditional Water Bodies) -

-

-

-

-

-

8 / 65


22 NREGA (-)11,191,265.00

-

4,893,341.00 (-)6,297,924.00 5,245,311.00

(11,543,235.00)

0

23 Total Sanitation Programe (209,233.00)

-

-

(-)209,233.00 (209,233.00)

0

24 RLTAP -

-

940,833.00 940,833.00

8,513,569.00

(7,572,736.00)

0

25 TFC/SFC/AWC Building 3,125,066.00 0.00 7,000,000.00 10,125,066.00

1,889,895.00

8,235,171.00

-

26 SGSY Training (-)643,741.00

-

-

(643,741.00)

(643,741.00)

0

27 CDPO Building 189,590.00

-

-

189,590.00

189,590.00

-

28 BRGF 2,827,754.00

-

6,914,000.00 9,741,754.00

6,177,500.00

3,564,254.00

-

29 JGSY 3,359,920.00

-

-

3,359,920.00

3,359,920.00

-

30 P.R.Divas 89,572.00

-

-

89,572.00

89,572.00

-

31 C.C.Road 4,496,544.00

-

14,400,000.00 18,896,544.00

11,602,164.00

7,294,380.00

-

32 Repair& maintenance of MIP 2,036,404.00

-

-

2,036,404.00

2,036,404.00

-

33 Harishankar Mela 1,484,000 -

-

1,484,000.00

1,484,000.00

-

34 National Rural LivelihoodMission

2,952,044 -

441,500.00 3,393,544.00

378,065 3,015,479.00

-

35 Free Kitchen to the VictmFamily members of Lathor

588,060 -

-

588,060.00

588,060.00

-

36 Matsya Jibi BasagruhaYojana(MJBY)

-

-

650,000.00 650,000.00

130,000.00

520,000.00

-

37 Unclassified Amount (-)5,180,197.98 -

(-)5,180,197.98 (5,180,197.98)

-

38 TFC GRANT -

-

22,457,869.00 22,457,869.00

12,471,469.00

9,986,400.00

-

39 AWC Building -

-

-

-

-

-

TOTAL 78,083,103.02

-

158,397,574.00 236,480,677.02

100,061,314.00

136,419,363.02

-

9 / 65


TOTAL GRANTS 105,517,867.96

2,604,268.00

176,368,786.00 284,490,921.96

108,469,971.00

173,363,446.96

2,657,504.00

B NON GRANTS

I Other than Grants

1 K.L.Grant (-)926,143.00 (-)41,702.00 -

(-)967,845.00 (-)926,143.00 (-)41,702.00

2 CESS Grant 167,000.00

-

-

167,000 167,000.00

-

3 Grain bank 10,400.00

-

-

10,400 10,400.00

-

4 LAC Building 1,175,000.00

-

-

1,175,000 1,175,000.00

-

TOTAL 426,257.00 (-)41,702.00 0.00 384,555.00 0.00 426,257.00 (-)41,702.00

II Deposit

Security Deposit 4,877,723 164,103.00

589,287.00 5,631,113 1,500 5,465,510.00

164,103.00

EMD 11,000 -

-

11,000 11,000.00

-

TOTAL 4,888,723 164,103 589,287 5,642,113 1,500 5,476,510 164,103

III Govt.A/C Pass through SamitiAccount

1 Royalty 1,035,503 10,530.00

1,698,472.00 2,744,505 1,423,202.00 1,310,773.00

10,530.00

2 Income Tax 407,810 4,078.00

190,295.00 602,183 598,105.00

4,078.00

3 Audit Recovery 310 -

-

310 310.00

-

4 Telephone Bill (-)214.00 (-)214.00

10 / 65


- - (214.00) -

5 Office Contigency (-)29,577.94 30,191.94

-

614 (29,577.94)

30,191.94

6 VAT/Sale Tax 376,465 11,566.00

550,602.00 938,633 271,429.00

655,638.00

11,566.00

7 Red Cross Assistance (-)12,500.00 -

-

(-)12,500.00 (-)12,500.00 -

8 Labour cess 1,651,619.00

16,048.00

607,307.00 2,274,974 2,258,926.00

16,048.00

9 SECC 20,000.00

-

-

20,000 20,000.00

-

10 NFBS 400,000.00

-

-

400,000 400,000.00

-

11 Surcharge - -

24,079.00 24,079 24,079.00

-

TOTAL 3,849,415.06

72,413.94

3,070,755.00 6,992,584.00

1,694,631.00

5,225,539.06

72,413.94

IV Store Suspense

1 Cost of Wimco Cement - -

-

0 -

2 Cost of Cement (-)266,800.00 50,500.00

-

(-)216,300.00 9,674.00

(-)276,474.00 50,500.00

3 Cost of chulla 1,200.00 4,520.00

-

5,720 1,200.00

4,520.00

4 Cost of latrine Ring - -

-

0 -

-

5 Cost of Hume pipe - -

-

0 -

-

6 Cost of MS Rod (-)358,760.00 74,390.00

-

(-)284,370.00 (-)358,760.00 74,390.00

7 Cost of Door/Window/Shuter 1,231

-

-

1,231 1,231.00

-

TOTAL (-)623,129.00 129,410 0 (-)493,719.00 9,674 (-)632,803.00 129,410

V MISCELLANEOUS

1 CSO 5,000.00 -

-

5,000 5,000.00

-

11 / 65


2 RTI Act. 26,000.00

-

-

26,000 26,000.00

-

3 House Rent 172,658.00

-

-

172,658 172,658.00

-

4 WINCO - 5,000.00

-

5,000 -

5,000.00

5 Block Level Krida Avijan 50,000 -

-

50,000 50,000.00

-

6 Empty gunny bags 334,292 34,963.00

191,886.00 561,141 526,178.00

34,963.00

7 Photography of IAY 40,600.00

-

2,000.00 42,600 42,600.00

-

8 Remunaration to Staff (-)40,320.00 -

-

(-)40,320.00 (-)40,320.00 -

9 Electricity Charges (-)79,512.00 -

-

(-)79,512.00 (-)79,512.00 -

10 Block Vehicle (-)104,078.00 -

-

(-)104,078.00 60,000 (-)164,078.00 -

11 Misc.Contigency (-)307,947.00 -

19,229.00 (-)288,718.00 (-)288,718.00 0

12 Withheld 27,096.00

-

20,000.00 47,096 47,096.00

-

13 Interest from SB Account 13,278,415.75

-

7,718,271.00 20,996,687 20,996,686.75

-

14 Diversion (-)3,498,321.00 -

-

(-)3,498,321.00 (-)3,498,321.00 0

15 Labour Cess 66,681.00

4,360.00

-

71,041 66,681.00

4,360.00

16 Salary of G.S 2,282,771.00

-

2,282,771 2,282,771.00

-

17 Harishankar Panthanivas 12,657 -

-

12,657 12,657.00

-

18 PYKKA 712,500.00

-

-

712,500 712,500.00

-

19 Stationary Article (-)268,126.00 -

-

(-)268,126.00 (268,126.00)

-

20 Cost of Tender Paper 356,068 -

-

356,068 356,068.00

-

21 Block Kala Sanskruti Sangha 200,000 -

-

200,000 200,000.00

-

22 Misc.Receipts/Exp. P.S. fund 2,040,329 -

3,136,015.00 5,176,344 -

5,176,344.00

-

23 Councelling Camp 10,000.00

-

-

10,000 10,000.00

-

12 / 65


24 Totalling error in last AuditReport

(-)5,870,564.00 -

-

(-)5,870,564.00 (5,870,564.00)

-

25 Work contigency 0

-

528.00

528 528.00

-

0 -

-

0 -

-

-

TOTAL 9,446,199.75

44,323.00

11,087,929.00 20,578,451.75

60,000.00

20,474,128.75

44,323.00

NON GRANTS TOTAL 17,987,465.81

368,547.94

14,747,971.00 33,103,984.75

1,765,805.00

30,969,631.81

368,547.94

GRAND TOTAL (A+B) 123,505,333.77

2,972,815.94

191,116,757.00 317,594,906.71

110,235,776.00

204,333,078.77

3,026,051.9

4

Para - 4 Details aof Closing Balance as on 31-03-2015 of PS A/C Cash Book

Sl.No.

Scheme In Cash In Bank In Treasury Total

1 AWC Building 0.00 12314919.00 0.00 12314919.00

2 BRGF 0.00 6610936.00 0.00 6610936.00

3 BIJU KBK 0.00 13425602.00 0.00 13425602.00

4 CRF 0.00 345577.00 0.00 345577.00

5 CC ROAD 0.00 6380111.00 0.00 6380111.00

6 ELECTION 292159.00 85683.00 0.00 377842.00

7 IAY 0.00 33264686.00 0.00 33264686.00

8 AIP 0.00 45668568.00 0.00 45668568.00

9 INTEGRATED WATERSHED DP 0.00 108718.00 0.00 108718.00

10 MJBY 0.00 520000.00 0.00 520000.00

11 MP LAD 0.00 5551667.00 0.00 5551667.00

12 MGNREGS 30.00 264863.00 0.00 264893.00

13 MLA LAD 0.00 3367593.00 0.00 3367593.00

14 MADA 0.00 0.00 3026051.94 3026051.94

15 MO KUDIA 0.00 10884469.00 0.00 10884469.00

13 / 65


16 NRLM 0.00 609059.00 0.00 609059.00

17 OBB 0.00 469263.00 0.00 469263.00

18 WON RESOURCES (PS MISC) 34982.93 7239367.84 0.00 7274350.77

19 RLTAP 0.00 26287614.00 0.00 26287614.00

20 SDRF 0.00 4908.00 0.00 4908.00

21 SPF 0.00 104672.00 0.00 104672.00

22 ST & SC DEV. 0.00 7719735.00 0.00 7719735.00

23 SFC 0.00 5501213.00 0.00 5501213.00

24 TSC 0.00 59311.00 0.00 59311.00

25 SGSY 0.00 0.00 0.00 0.00

26 TFC 0.00 0.00 0.00 0.00

27 TFC 2842.00 11573260.00 0.00 11576102.00

28 UNITED FUND 0.00 106766.00 0.00 106766.00

29 WODC 0.00 5534504.00 0.00 5534504.00

TOTAL 330013.93 204003064.84 3026051.94 207359130.71

STATEMENT--"C" (Vide para--17 of the A.R)

Statement showing the details of receipts and expenditure of Govt.A/c of Khaprakhol P.S. for the year 2014-15

Sl.No. Head of accounts Opening balance ason 1-4-2014

Receipt during the2014-15

TOTAL Expenditureduring2014-15

Closing balance ason 31-3-2015

1 2 3 4 5 6 7

I Pay and Other allowance of staff

1 Salary of staff 0.00 6896967 6896967.00 6896967 0.00

2 G.P.F. of staff 0.00 0.00 0.00

3 GIS of staff 0.00 0.00 0.00

4 TA/FTA of staff 0.00 0.00 0.00

5 F.A. OF staff 0.00 0.00 0.00

14 / 65


6 Provisional Pension of staff 0.00 0.00 0.00

7 RCM of staff 0.00 0.00 0.00

Un classified O.B. as on 1.4.14 630318.28 630318.28 630318.28

TOTAL 630318.28 6896967.00 7527285.28 6896967.00 630318.28

II Pay and Allowance of teachers

1 Teachrs salary 0.00 0.00

2 GPF of teachers 0.00 0.00

3 GIS of Teachers 0.00 0.00

4 Provisional Pension of teachers 0.00 0.00

5 Salary of SSA 1263494.00 1263494.00 478774 784720.00

6 SAlary of G.S 2282771.00 2282771.00 2282771.00

7 Salary of Z.P. Teacher 0.00 0.00

8 GIS of Z.P. Teachers -182380.00 -182380.00 -182380.00

9 Stationary -14500.00 -14500.00 -14500.00

TOTAL 3349385.00 0.00 3349385.00 478774.00 2870611.00

15 / 65


III MISCELLANEOUS

1 OAP/ODP/NOAP/MBPY 1905478.00 37442480 39347958.00 34590600 4757358.00

2 PMS to ST/SC Student 200600.00 200600.00 200600.00

3 Contigency of Teachers 4975.00 4975.00 4975.00

4 Office contigency 30805.00 30805.00 30805.00

5 MDM 1867506.00 1867506.00 28190 1839316.00

6 Remunaration to DEO -16000.00 -16000.00 -16000.00

7 Cost of EGB 749.00 106 855.00 855.00

8 SD/EMD -981.00 -981.00 -981.00

9 Kitchen Construction -200911.00 -200911.00 -200911.00

10 Hon. To Cook/Helper -35009.00 -35009.00 -35009.00

11 Royalty 3302.00 19811 23113.00 17857 5256.00

12 Book Transfer 4550000.00 3298649 7848649.00 2627751.49 5220897.51

13 NFBS 400000.00 400000.00 400000.00

14 Obseque money -5000.00 -5000.00 -5000.00

15 VAT 673.00 264 937.00 937.00

16 Labour Welfare Cess 1589.00 2501 4090.00 4090.00

16 / 65


17 Interest money 406839.00 191763 598602.00 598602.00

21 Surcharge 0.00 1063 1063.00 1063.00

22 Work contigency 0.00 96 96.00 96.00

23 K.L.GRANT 0.00 478678 478678.00 254247 224431.00

TOTAL 9114615.00 41435411.00 50550026.00 37518645.49 13031380.51

GRAND TOTAL 13094318.28 48332378.00 61426696.28 44894386.49 16532309.79

Para - 4 Details aof Closing Balance as on 31-03-2015 of Govt. A/C Cash Book

Sl. No. Name of the Cash Book In Cash In Bank In Treasury Total

1 KL Grant 0.00 239262.00 0.00 239262.00

2 MPBY, OAP Etc. 0.00 11959016.00 0.00 11959016.00

3 MDM 314.00 1789571.00 0.00 1789885.00

4 Staff Salary 0.00 106925.79 0.00 106925.00

5 Teacher Salary 0.00 2437221.00 0.00 2437221.79

TOTAL 314.00 16531995.79 0.00 16532309.79

Non-preparation of budget estimate

As per Section-24 of Odisha Panchayat Samiti Act 1959 and sub-section-1, the executive authority of PS shall in each year prepare and place before the Samiti onor before the prescribed date a budget estimate for following year containing such particulars as may be prescribed and the Samiti shall sanction the budget withsuch modifications, if any, as it thinks fit.

As per Section-24 of Odisha Panchayat Samiti Act 1959 and sub-section-2,the budget of the Samiti shall after being so sanctioned, be submitted on or before the

17 / 65


prescribed date to the Collector. The Collector shall if he is satisfied that adequate provisions have been not made therein for the performance of any necessaryservices coining within the functions of the Samiti, have power to modify the budget in such manner as may be necessary to secure such provisions and suchmodification, if any, shall be made within the prescribed period failing which the budget of the Samiti shall be final.

But in contravention to the above act no budgets have been prepared during the year under audit. It has become the normal practice of the PS that funds are released not on the basis of preparation of budget estimate but on the basis of Annual Action Plan. Non preparation of budget estimate reduces accountability andfinancial control at the level of ZP and PS authority. However, preparation of budget is a statutory requirement and it must be followed .Besides, expenditure withoutbudgeted limit is illustrative of a very poor expenditure control mechanism.

18 / 65


PARA: 5 DETAILS OF CLOSING BALANCE AS PER BANK PASS BOOKS & CASH BOOK BANK BALANCE FIGURE


Slno Name of the Bank A/C No. ClosingBalance DateAs on(dd/mm/yyyy)

ClosingBalance in PassBook(In Rs:) (A)

ClosingBalance inBank DateCash Book(dd/mm/yyyy)

ClosingBalance inBank asmentioned inCash Book(InRs:) (B)

Difference(InRs:)(A-B)

Remarks

1 UGB Khaprakhol - 12011102286 31-03-2015 210466.00 31-03-2015 239262.00 -28796.00

2 UGB KHAPRAKHOL 12011102253 01-04-2014 476644.00 31-03-2015 1789571.00 -1312927.00 MDM

3 SBI PATNAGARH 11263175312 01-04-2014 12373903.00 31-03-2015 106925.79 12266977.21 Staff Salary ,Officecontigency

4 BOB Patnagarh 35940100000615

01-04-2014 12613005.00 31-03-2015 12314919.00 298086.00 AWC BUILDING

5 BOB Patnagarh 359401000007411

01-04-2014 8471950.00 31-03-2015 6610936.00 1861014.00 BRGF FUND

6 UGB KHAPRAKHOL 12011100721 01-04-2014 12654795.00 31-03-2015 13425602.00 -770807.00 BIJU KBK FUND

7 UGBDHANDAMUNDA

12081057318 01-04-2014 394152.00 31-03-2015 345577.00 48575.00 CRF

8 UGB KHAPRAKHOL 84007996789 01-04-2014 8385375.00 31-03-2015 6380111.00 2005264.00 CC ROAD

9 UGB KHAPRAKHOL 84003758397 01-04-2014 127917.00 31-03-2015 85683.00 42234.00 ELECTION

10 UGB KHAPRAKHOL 84011857694 01-04-2014 871037.00 31-03-2015 871097.00 -60.00 IAY NORMAL,IAYFRA

11 CBI LATHOR 3111678446 01-04-2014 47237229.50 31-03-2015 45668568.00 1568661.50 IAP

12 UGB KHAPRAKHOL 12011092695 01-04-2014 136367.00 31-03-2015 108718.00 27649.00 IWDP

13 UGB KHAPRAKHOL 84018294406 01-04-2014 399940.00 31-03-2015 520000.00 -120060.00 MBGY

14 UGB KHAPRAKHOL 12081063467 31-03-2015 6297420.00 31-03-2015 5551667.00 745753.00 MP LAD

15 C.B.I LATHOR 2232661611 31-03-2015 7677.00 31-03-2015 264863.00 -257186.00 MGREGS

16 UGB KHAPRAKHOL 12011092550 31-03-2015 3986849.00 31-03-2015 3367593.00 619256.00 MLA LAD

17 UGB KHAPRAKHOL 84008050334 31-03-2015 11394402.00 31-03-2015 10884469.00 509933.00 MO KUDIA

18 SBI PATNAGARH 32714607177 01-04-2014 720997.00 31-03-2015 609059.00 111938.00 NRLM

19 UGB KHAPRAKHOL 12011090675 31-03-2015 6952459.00 31-03-2015 7239367.84 -286908.84 Own Resources

20 C.B.I LATHOR 2232656373 01-04-2014 29498466.00 31-03-2015 26287614.00 3210852.00 RLTAP

21 BOB PATNAGARH 359401000001828

01-04-2014 79160.50 31-03-2015 4908.00 74252.50 SDPF

22 BOB PATNAGARH 925940100000645

01-04-2014 2935422.00 31-03-2015 0.00 2935422.00 SPF

23 BOB PATNAGARH 359401000003118

01-04-2014 10384774.00 31-03-2015 7719735.00 2665039.00 ST,SC DEV. FUND

24 UGB KHAPRAKHOL 12011102297 01-04-2014 1735278.00 31-03-2015 5501213.00 -3765935.00 SFC

25 UGB KHAPRAKHOL 84002000956 01-04-2014 29835.00 31-03-2015 0.00 29835.00 TSC

26 UGB KHAPRAKHOL 12011092414 01-04-2014 138020.00 31-03-2015 0.00 138020.00 JGSY

27 SBI PATNAGARH 30713872516 01-04-2014 10457460.00 31-03-2015 11573260.00 -1115800.00 TFC

28 UGB KHAPRAKHOL 12081075676 01-04-2014 8221255.00 31-03-2015 5534504.00 2686751.00 WODC

29 UGB Khaprakhol - 12011102264 01-04-2014 1504556.00 31-03-2015 1383916.00 120640.00 OAP,ODP,NOAP,MBPY

30 AXIX BANKKANTABANJI

914020030943267

31-03-2015 9296000.00 31-03-2015 10575100.00 -1279100.00 MBPY,OAP,ODP,NOAP

31 UGB Khaprakhol - 12011092425 31-03-2015 40542680.00 31-03-2015 32393589.00 8149091.00 IAY NORMAL

32 BOB PATNAGARH 35940100000645

01-04-2014 0.00 31-03-2015 104672.00 -104672.00 SPF

33 UGB KHAPRAKHOL 84002000956 01-04-2014 0.00 31-03-2015 59311.00 -59311.00 TSC

34 CBI LATHOR 2667 01-04-2014 0.00 31-03-2015 469263.00 -469263.00 OBB

35 UGBDHANDAMUNDA

12081063467 01-04-2014 0.00 31-03-2015 106766.00 -106766.00 UNTIED FUND

36 SBI PATNAGARH 11263178845 01-04-2014 0.00 31-03-2015 2437221.00 -2437221.00 TEACHER SALARY

GRAND TOTAL 248535491.00 220535060.63 28000430.37

19 / 65


Reconciliation

Non-reconciliation of bank account-

Rule-10 and 12 of OGFR provide for control of expenditure and internal check against financial irregularities by the implementing agencies. As provided in Rule-58of OPSAP Rules 2002, the PS shall send to the Govt a review of expenditure of various schemes for which grants-in-aid have been received during the financialyear. Government of Odisha instructed ( April 2004) all PRIs that the monthly reconciliation of receipts and expenditures of cash books should be made with bankpass books in order to assess the authenticity of the entries made in the cash books.Some of the pass books could not be produced before audit though repeatedmemo issued for production of pass books, Hence balance of those pass books could not be verified.As per Govt. guidelines single account to be maintained foreach single scheme.

But more than one accounts in different bank for a particular scheme are being in operation in contravention to Govt. guidelines. Again in the trial balance there islist of so many numbers of pass books which are not in operation. Such maintenance of multiple accounts poses difficulty in smooth reconciliation of bank accountwith the scheme cash book.

Again as per PR Department G.O No.13000/PR dt 25.07.2012 and G.O No.14261/PR dt 20.05.201, the BDO should maintain and operate one saving bank accountonly for each scheme. The other account should be closed and the closing balance be transferred to the single account of the concerned scheme.Reconciliation ofpass books and cash books should be done by the ABDO in the 1st.weekof every month. And also accrued interest should be taken to the cash book of theconcerned scheme periodically.

And as per PR Department G.O No.14261/PR dt 20.05.2013, the DDO concerned shall make reconciliation of scheme wise bank pass books and cheque register inthe first week of every month without fail and a certificate to that effect shall be recorded in the scheme cash book with counter signature of the head of the office

. Similarly at the end of the year, DDO shall work out and record prominently the opening balance and closing balance of each individual scheme.The aboveguidelines are not being adhered meticulously in this PS. Hence there is difference of Rs 7819054.73 in between cash books and pass books as detailed furnishedabove.Due to non-reconciliation of the cash book balance with that of bank pass book, the closing bank balance in the cash books are understated/overstatedthereby depicting the incorrect picture of cash management.

On issue of half margin memo on this reason, the local authority replied that bank reconciliation will be done and produced before next audit.Hence, the localauthority is impressed upon to initiate steps in this context. As such the total difference of Rs.28000430.37 may be reconciled and produced before next audit. Tillthen Rs.28000430.37 is kept under objection.

20 / 65


PARA: 6 STOCK POSITION


Slno Material/ Item OpeningBalance

Receipt Issued ClosingBalance As perAudit

As per stockregister

Remarks

1 CEMENT 0 0 0 0.00 0 No Building Materials waspurchased during the year 2014-15

Comments

Comments : The stock and store position for the year 2014-15 has been furnished above. It is observed from the last audit report that different stock item werethere but the stock registers of the same could not made available to audit. Hence the position as on 31-03-1997 as per A.R. No. 10/98-99 has been furnishedbelow :

Sl. No. Particulars Balance Page Ref No.

1 Hume Pipe

900 mmNP2 10 Page 35 of S.R.








2 Hume Pipe Collar



0'9" & qyit: 4 Page 4 of S.R.

3 A.C. Sheet

3 mt long 1 Page 81 of S.R.

2 mt long 6 Page 76 of S.R.

Ridges 102 Page 95 of S.R.

4 New Wood Door 33

5 New Wood Chaukatha 33

6 New Wood in Round 99

7 Chukatha for Window 99

8 Centering Materials

Shutter Plates 170 Page 115 of S.R.

21 / 65


Shuttering Nails 28 Page 115 of S.R.

Centering Pipes 10 Page 115 of S.R.

Centering Pillars 84 Page 115 of S.R.

T. Angles 20 Page 115 of S.R.

The local authority is impressed upon to conduct physical verification of stores and ascertain the actual status of stock and utilise the balance stock or materialswhere ever required in developmental works and compliance be reported audit.

Non conduct of physical verification of stores-

Rule 106 and Rule 111 to 113 of OGFR (Vol.1) provides the provision for conduct of necessary inventory/physical verification of stores by head of office and recordthe certificate of verification of store with it’s result on the list of inventory or account as the case may be and shortage and damages as well as unserviceablestores be reported to the competent authority to write off the loss.

As per Rule-69 of OPSAP Rules 2002, physical verification of stores shall be carried out at least once in every six month by the BDO .But it is construed that, theabove instructions were not being followed scrupulously. The local authority is impressed upon to adhere to this instruction and compliance be reported to audit

22 / 65


PARA: 7 INVESTMENT

Khaprakhol Panchayat Samiti - 2014-2015 Slno Opening

Balance ofInvestment as on (DD MM YYYY)

OpeningBalance(InRs:)

AmountEncashedduring theYear underAudit(InRs:)

Total(In Rs:) AmountInvested during theYear underAudit(InRs:)

ClosingBalance asper (DD MM YYYY)Audit

ClosingBalanceAudit(InRs:)

ClosingBalance asper (DD MM YYYY)InvestmentLedger

ClosingBalanceInvestmentLedger(InRs:)

Difference(In Rs:)

Remarks

1 01-04-2014 0.00 0.00 0.00 0.00 31-03-2015 0.00 31-03-2015 0.00 0.00

GRANDTOTAL

0.00 0.00 0.00 0.00 0.00 0.00 0.00

DETAILS OF CB ON INVESTMENT & Comments :

No investment has been made during the year under audit i.e. 2014-15

23 / 65


PARA: 8 ADVANCE

Khaprakhol Panchayat Samiti - 2014-2015 Slno Advance

Outstandingas on (DD MM YYYY)

CashbookName

AdvanceOutstanding (In Rs:)

AdvancePaid during theYearunderAudit(InRs:)

Total(In Rs:) Advanceadjustedduring theYearunderAudit(InRs:)

AdvanceOutstanding as per(DD MM YYYY)Audit

AdvanceOutstanding Audit(In Rs:)

AdvanceOutstanding as per(DD MM YYYY)CashBook

AdvanceOutstanding CashBook(InRs:)

Difference(In Rs:)

Remarks

1 01-04-2014 P.S.CASHBOOK

4625092.73

256000.00

4881092.73 262047.00

31-03-2015

4619045.73

31-03-2015

4874092.73

-255047.00

2 01-04-2014 GOVT.CASH BOOK

6701444.40

216900.00

6918344.40 0.00 31-03-2015

6918344.40

31-03-2015

6983644.00

-65299.60

GRAND TOTAL 11326537.13

472900.00

11799437.13

262047.00

11537390.13

11857736.73

-320346.60

Comments :

The details of difference between cash book figure and audit figure is furnished below.

1.As per A.R.No.75195/AR/2014-15 Balangir - (-) 100000.00

2. (a) Outstanding advance as on 31.03.2014 as per P.S.cash book - 4725092.73

(b) Outstanding advance as on 01.04.2014 as per P.S.cash book -4880139.73

Difference -(-)155047.00

3.(a) Outstanding advance as on 31.03.2014 as per Govt.cash book - 6701444.40

b) Outstanding advance as on 01.04.2014 as per Govt.cash book - 6766744.00

Difference -(-)65299.00

The details of outstanding advance of P.S. Cash book as on 31-03-2015 is furnished below:

Sl. No. Name of the Cash Book Outstanding Advance as on 31-03-2015 (In Rs.)

1 BRGF 1,00,000.00

2 BIJU KBK 35,000.00

3 ELECTION 11,245.00

4 IAP 4,50,810.00

5 MGNREGS 7,96,400.00

6 NRLM 81,000.00

7 PS MISC (OWN RESOURCES) 31,55,782.73

8 SGSY 1,68,000.00

9 TFC 20,000.00

10 WODC 65,855.00

TOTAL 48,74,092.73

The details of outstanding advance of Govt. Account Cash Book as on 31-03-2015 is furnished below :

24 / 65


Sl. No. Name of the Cashbook Outstanding

1 MPBY, OAP, ODP, NOAP 67,49,800.00

2 MDM 53,700.00

3 Staff Salary & Office Contingency 1,55,144.00

4 Teacher Salary 25,000.00

TOTAL 69,83,644.00

Advance paid during the year 2014-15 but not adjusted during same year as on 31-03-2015 as per PS Account Cash Book ( Not Surcharge able ).

Scheme Voucher No. Amount To Whom Paid Purpose

TFC 61/05-12-2014 10000.00 Sarita Kujur, JE-II, RWSS Repair & Maintenance of Tube Well

TFC 84/30-01-2015 10000.00 Sarita Kujur, JE-II, RWSS Repair & Maintenance of Tube Well

MGNREGS 08/23-07-2014 20000.00 Puspanjali Swain, APO Public Hearing at Block Level

NRLM 1/03-06-2014 30000.00 Rahas Bihari Mallik, VLW Training Programme under Drudgery Reduction

NRLM 2/27-06-2014 36000.00 Rahas Bihari Mallik, VLW Training Programme under Drudgery Reduction

NRLM 3/30-10-2014 15000.00 Rahas Bihari Mallik, VLW Training Programme under SHG

PS MISC (OWN RESOURCES ) 11/25-04-14 10000.00 SK Wassik Hussain, Driver Purchase of Diesel









PS MISC (OWN RESOURCES ) 38/11-12-14 10000.00 Sahadev Bhoi, FEO Block Level Counselling Camp

PS MISC (OWN RESOURCES ) 50/03-03-15 20000.00 Sahadev Bhoi, FEO Bhima Bhoi Sarmarthya Sibir

TOTAL 256000.00

25 / 65


The local authority is impressed upon to take steps to get the advance adjusted at an earliest by way of making cash recovery or by obtaining details vouchers fromthe advance holder.

Advance paid during the year 2014-15 but not adjusted during same year as on 31-03-2015 of Govt. A/C Cash Book (Not Sur chargeable).

Scheme Voucher No. & Date Amount To Whom Paid Purpose

MPBY, OAP, ODP 02/12-04-15 2,16,900/- Nilambara Majhi, VLW Disbursement of OAP, ODP for 04/2014

TOTAL 2,16,900/-


Advance paid during 2013-14 but not adjusted as on 31-03-2015 (Surchargeble )

Provision U/R-42 of OPSAP Rules 2002 requires quarterly review of outstanding advance by the DDO. But without adhering any rules advance has been given andhuge amount of advances are yet to be adjusted. Rule 14 of OGFR provides that every officer whose duties are to render accounts or returns in respect of publicmoney is responsible for their completeness and strict accuracy.

From year wise break up of outstanding advance it is noticed that a total sum of Rs.5716100.00 is remained outstanding advance for the year 2013-14 which hasnot been adjusted even after completion of one year. As per G.O. No -2221/F dt 07.03.2002 of Finance Department any advance remains unadjusted for more thanone year without having any valid reason is a loss to the Govt. . . .Audit observed that the system of adjustment of advance in this local institution was found to beineffective. The BDO did not follow the guiding principles for sanction and payment of advances and their adjustment which resulted to the irregular outstanding ofadvance amount and cannot be admitted in audit and as such the outstanding advance of Rs.5716100.00 is loss to the Samiti.

On being asked the local authority failed to furnish any reasons for laying such a huge amount of outstanding advance for more than one year.Hence, as per G.O.No -2221/F dt 07.03.2002 and G.O.No 15179/DLFA dt 28.09.2013 both the advance holders and advance sanctioning authorities are equally responsible.

As per DLFA Order No. 15179/ Dt. 28-09-2013 any advances outstanding for more than one year will be treated as a loss to the institution and also to the Govt. andsuggested for recovery from the person held responsible for such loss. Audit observed that the system of adjustment of advance in this institution was found to beineffective. The BDO did not follow the guiding principles for sanction and payment of advances and their adjustment which resulted to the irregularities and cannotbe admitted in audit.

Therefore the total sum of Rs. 57,16,100.00 ( PS Account 25000 + 5691100 Govt. Account ) is treated as a loss to the PS and also to the Govt. and suggested forrecovery from the following person held responsible.

Details of advances outstanding more than one year i.e.. 2013-14 but not adjusted till 31-03-2015 of PS Account Cash Book (sur chargeable ).

Name of the Staff Voucher No. & Date Amount Purpose Cash Book Name of the sanctioning authority

Sudhir Ku, Ni, SEO 87/13-12-13 10000.00 Skill Development Training Programme MISC Rabindra Rana, ABDO I/C BDO

SK Wassik Hussain, Driver 88/23-12-13 15000.00 Diesel and Repaid of Govt. Vehicle MISC Rabindra Rana, ABDO I/C BDO

TOTAL 25000.00

Details of advance outstanding more than one year i.e. 2013-14 but not adjusted till 31-03-2015 of Govt. A/C Cash Book ( sur chargeable )

Sl. No. Name of the Staff Vr. No. & Date Amount Purpose Remarks

1 Bipin Behera, GRS 34/14-05-13 146700.00 OAP

60/13-06-13

80/12-07-13

26 / 65


102/14-08-13

128/13-09-13

153/09-10-13

181/18-11-13

2 Debendra Barik, GRS 213/12-12-13 248400.00 OAP

3 Jirmia Nanda, GRS 161/09-10-13 130700.00 OAP

189/18-11-13

4 Laxmi Bhoi, GRS 192/18-11-13 178400.00 OAP

5 Dukhit Bag, GRS 09/12-04-13 1000.00 OAP

6 Sudharma Behera, GRS 39/14-05-13 220600.00 OAP

84/12-07-13

132/13-09-13

185/18-11-13

7 Dibya Singh Pujhari, GRS 73/12-07-13 89700.00 OAP

146/09-10-13

174/18-11-13

8 Pabitra Kalsai, GRS 20/12-04-13 249500.00 OAP

36/14-05-13

69/13-06-13

89/12-07-13

111/14-08-13

137/13-09-13

162/09-10-13

190/18-11-13

9 Pradeep Ku. Sathpathy, GRS 184/18-11-13 84700.00 OAP

10 Sudhir Kumar Nai, SEO 118/05-09-13 9200.00 OAP

11 Purandar Bhoi, AT 71/13-06-13 3900.00 OAP

12 Monalisa Nanda, NREGS. Asst. 154/09-10-13 198000.00 OAP

182/18-11-13

13 Chandrabhanu Pradhan, VLW 15/12-04-13 166500.00 OAP

65/13-06-13

186/18-11-13

14 Rupdhar Bag, VLW 11/12-04-13 10400.00 OAP

23/14-05-13

61/13-06-13

81/12-07-13

157/09-10-13

164/09-10-13

27 / 65


15 Ramachandra Meher, VLW 06/12-04-13 4500.00 OAP

27/14-05-13

56/13-06-13

75/12-07-13

16 Dol Gobinda Singh, VLW 2/12-04-13 708700.00 OAP

35/14-05-13

52/13-06-13

72/12-07-13

94/14-08-13

120/13-09-13

145/09-10-13

173/18-11-13

207/12-12-13

208/12-12-13

17 Goura Charan Das, VLW 211/12-12-13 337700.00 OAP

18 Jayadev Rana, VLW 16/12-04-13 207300.00 OAP

26/14-05-13

66/13-06-13

86/12-07-13

108/14-08-13

187/18-11-13

19 Nirakar Bhoi, VLW 135/13-09-13 205700.00 OAP

188/18-11-13

20 Soukilal Das, VLW 28/14-05-13 142200.00 OAP

59/13-06-13

127/13-09-13

180/18-11-13

21 Nilambara Majhi, VLW 238/13-03-14 216900.00 OAP

22 Radheshyam Meher, VLW 33/14-05-13 754800.00 OAP

138/13-09-13

163/09-10-13

191/18-11-13

212/12-12-13

221/12-02-14

23 Krushna Chandra Nag, GRS 13/14-05-13 140500.00 OAP

54/13-06-13

74/12-07-13

96/14-08-13

28 / 65


147/09-10-13

175/18-11-13

24 Saroj Kumar Bhoi, GRS 05/12-04-13 113200.00 OAP

55/13-06-13

148/09-10-13

176/18-11-13

25 Satya Narayana Meher, GRS 30/14-05-13 107800.00 OAP

78/12-07-13

151/09-10-13

179/18-11-13

26 Suresh Chandra Sahu, VLW 07/12-04-13 116000.00 OAP

24/14-05-13

57/13-06-13

125/13-09-13

150/09-10-13

178/18-11-13

27 Banka Bihari Khamari, VLW 18/12-04-13 446000.00 OAP

68/13-06-13

88/12-07-13

110/14-08-13

149/09-10-13

177/18-11-13

210/12-12-13

219/12-02-14

28 Bala Krushna Panigrahi, VLW 12/12-04-13 452100.00 OAP

29/14-05-13

62/13-06-13

82/12-07-13

130/13-09-13

155/09-10-13

183/18-11-13

209/12-12-13

TOTAL 5691100.00

The yearwise break up of outstanding advance of PS A/C cash book as on 31-03-2015 is furnished below :-

Upto 2008-09 3616282.73

2009-10 5000.00

2010-11 30200.00

29 / 65


2011-12 581063.00

2012-13 105500.00

2013-14 25000.00

2014-15 256000.00

Total:- 4619045.73

The year wise break up of outstanding advance of Govt. A/C Case Book as on 31-03-2015 is furnished below:-

Upto 2011-12 449644.40

2012-13 560700.00

2013-14 5691100.00

2014-15 216900.00

Total:- 6918344.40


Responsible Person for this paragraph

Slno Name Designation Adress Amount(In Rs:)1 Sri Rabindra Rana ABDO Now at Khaprakhol P.S.

Dist- Bolangir2858050.00

2 S.K.Wassik Hussian Driver Now at Khaprakhol P.S.Dist - Bolangir

7500.00

3 Sri Sudhir Kumar Nai SEO SSWO, Sambalpur 9600.004 Sri Bipin Behera GRS Now at Khaprakhol P.S.

Dist - Bolangir73350.00

5 Sri Debendra Barik GRS Now at Khaprakhol P.S.Dist - Bolangir

124200.00

6 Sri Jirmia Nanda GRS Now at Khaprakhol P.S.Dist - Bolangir

65350.00

7 Laxmi Bhoi GRS Now at Khaprakhol P.S.Dist- Bolangir

89200.00

8 Sri Dukhit Bag GRS Now at VLW PatnagarhP.S. Dist - Bolangir

500.00

9 Sri Sudharma Behera GRS Now at Khaprakhol P.S.Dist - Bolangir

110300.00

10 Sri Dibya Singh Pujhari GRS Now at Khaprakhol P.S.Dist - Bolangir

44850.00

11 Sri Pabitra Kalsai GRS Now at Khaprakhol P.S.Dist - Bolangir

124750.00

12 Sri Pradeep Ku.Satpathy GRS Now at Khaprakhol P.S.Dist - Bolangir

42350.00

13 Sri Purandar Bhoi A.T. Chaulbanji Pry.School atKhaprakhol Block Dist-

Bolangir.

1950.00

14 Monalisha Nanda Ex-NREGS Asst. Forest Guard atKhaprakhol Range, Dist-

Bolangir.

99000.00

15 Sri ChandrabhanuPradhan

VLW Now at Khaprakhol P.S.Dist - Bolangir

83250.00

16 Sri Rupdhar Bag VLW Now at Khaprakhol P.S.Dist - Bolangir

5200.00

17 Sri Rama Chandra Meher VLW Retired At Patnagarh POPatnagarh Dist- Bolangir

2250.00

18 Sri Dol Gobind Singh VLW Now at Khaprakhol P.S.Dist - Bolangir

354350.00

30 / 65


19 Sri Goura Charan Das VLW Retired At Po Khaprakhol Dist-Bolangir

168850.00

20 Sri Jayadev Rana VLW Now at Khaprakhol P.S.Dist - Bolangir

103650.00

21 Sri Nirakar Bhoi VLW Now at VLW at PatnagarhP.S. Dist- Bolangir

102850.00

22 Sri Soukilal Das VLW Now at Khaprakhol P.S.Dist - Bolangir

71100.00

23 Sri Nilambara Majhi VLW Now at Khaprakhol P.S.Dist - Bolangir

108450.00

24 Sri Radheshyam Meher VLW Now at Khaprakhol P.S.Dist - Bolangir

377400.00

25 Sri Krushna Chandra Nag VLW VLW at Patnagarh P.S.Dist- Bolangir

70250.00

26 Sri Saroj Kumar Bhoi VLW Now at Khaprakhol P.S.Dist - Bolangir

56600.00

27 Sri Satya Narayan Meher GRS Now at Khaprakhol P.S.Dist - Bolangir

53900.00

28 Sri Suresh Chandra Sahu VLW Now at Khaprakhol P.S.Dist - Bolangir

58000.00

29 Sri Banka Bihari Khamari VLW Now at Bolangir VLW Dist- Bolangir

223000.00

30 Sri Balakrushna Panigrahi VLW Now at Bolangir as VLWDist- Bolangir.

226050.00

31 / 65


PARA: 9 GRANTS

Khaprakhol Panchayat Samiti - 2014-2015 Slno Grants


Grants Outstanding(In Rs:)

GrantsReceivedduring theYear underAudit(In Rs:)

Total(In Rs:) Grants Spent during theYear underAudit(In Rs:)

Grants unspent as on (DD MM YYYY)

Grants unspent (InRs:)

Remarks

1 01-04-2014 108122135.96 176368786.00 284490921.96 108469971.00 31-03-2015 176020950.96

GRANDTOTAL

108122135.96 176368786.00 284490921.96 108469971.00 176020950.96

Comments :

As per Rule-170 and171 of OGFR(vol-1) , grants received should be spent within same financial year in which it was received by the local authority and UC shouldbe submitted by the end of 30th June of the subsequent year to the funding authority as well as AG, Odisha. It is ascertained from the grant position that hugeamount of grants i.e Rs.176020950.96 as on 31.03.2015 is remained unspent which shows the inefficiency of the local authority in managing the expenditure.Review of the grants of different cash books revealed that there was delay in release of funds by the granting authority to the Panchayat Samiti that received thefunds virtually at the fag end of the financial year during the month of march, thereby leaving a very less scope for utilization of funds during the same year. Thus,less utilization of grants by the Local Authority is to some extent attributed to release of funds at the fag end of the financial year.

The local authority is impressed upon to exercise adequate control over the expenditure , expedite the expenditure process and restore fiscal space available formaking appropriate spending so as to spend the grant in due time.

.

32 / 65


PARA: 10 UTILISATION CERTIFICATE

Khaprakhol Panchayat Samiti - 2014-2015 Slno U.C


U.C Outstanding(InRs:)

U.C due forsubmissionduring theperiod underAudit(In Rs:)

Total(In Rs:) U.C Submittedduring theperiod underAudit(In Rs:)

U.C needs tobe submittedas onoutstanding ason (DD MMYYYY)

U.C needs tobe submittedas onoutstanding (InRs:)

Remarks

1 01-04-2014 271804541.00 108469971.00 380274512.00 48537668.00 31-03-2015 331736844.00

GRANDTOTAL

271804541.00 108469971.00 380274512.00 48537668.00 331736844.00

Comments :

As per Rule-170 and171 of OGFR(vol-1) , grants received should be spent within same financial year in which it was received by the local authority and UC shouldbe submitted by the end of 30th June of the subsequent year to the funding authority as well as to the Principal A. G.(A&E), Odisha.

As per G.O. No. 6887/CD/Dt. 27-08-1966 year wise receipt and year wise balance position of pending UC should be maintained in the GIA register. But the samewas not done in spite of issue of several instruction in last and previous audit. However as per records made available the submitted UC during 2014-15 is givenbelow :

The local authority is impressed upon to expedite the expenditure process and ensure to clear the pendency by way of submission of UCs to proper quarter

STATEMENT SHOWING THE DETAILS OF UC SUBMITTED DURING THE YEAR 2014-15

As it could be ascertained from the records and UC file made available to audit, the details of utilisation certificates submitted during the period under audit inrespect of different grants relating to different year of receipt are as follow.

Scheme Letter No. & Date Amount Year of Grant To Whom UC Submitted

IAP 247 / 10-02-15 4026086.00 2011-12 DD, DPMU, Bgr

IAP 2012-13

IAP 2013-14

IAP 2014-15

AWC Building 1225/18-06-14 409642.00 2011-12 PD, DRDA, Bgr

AWC Building 1227/18-06-14 1000000.00 2012-13 DSWO, Bgr

AWC Building 1229/18-06-14 500000.00 2013-14 DSWO, Bgr

MP LAD 1777/04-09-14 667622.00 2010-11 PD, DRDA, Bgr

2013-14 PD, DRDA, Bgr

MP LAD 2418/18-11-14 560631.00 2010-11 DD, DPMU, Bgr

2013-14 DD, DPMU, Bgr

CC ROAD 2076/17-10-14 7250000.00 2013-14 PD, DRDA, Bgr

SDF 2844/27-12-14 1500000.00 2012-13 PD, DRDA, Bgr


33 / 65


MLA LAD 2846/27-12-14 1645811.00 2010-11 PD, DRDA, Bgr



BIJU KBK 2845/27-12-14 4073093.00 2009-10 PD, DRDA, Bgr




IAP 2075/17-10-14 6587000.00 2011-12 DD, DPMU, Bgr

2012-13 DD, DPMU, Bgr



TFC (AWC Bld) 1775/04-09-14 8511951.00 2011-12 PD, DRDA, Bgr



SC SC Dev. 2440/24-11-14 8365000.00 2013-14 PD, DRDA, Bgr




ISSP 363/02-03-15 600000.00 2013-14 PD, DRDA, Bgr

3RD SFC 362/02-03-15 1900000.00 2013-14 PD, DRDA, Bgr

TOTAL 48537668.00

Year wise break up of pending UC for submission

The year wise and scheme wise break up of UC could not be calculated due to non- maintenance of UC register by the local authority. However the localauthority is advised to maintain the same and produce next audit.

.

.

34 / 65


PARA: 11 MISAPPROPRIATION & DEFALCATION

11.1 -

On checking of miscellaneous money receipt book on accounts of Khaprakhol Panchayat Samiti it was noticed that huge amount of cashas detailed furnished below was collected through Miscellaneous Money Receipt Book during the year 2014-15 ( 01-04-2014 to 22-09-2015) ason commencement of audit. But the same are neither credited to receipt side of the cash book nor deposited in the Bank Pass book, whichresulted such misappropriation of cash.

The detailed of such misappropriation are furnished below :

Money ReceiptBook No.

Money ReceiptNo.

Money Receipt Date Amount Collected from Whom Purpose

38 64 16/04/2014 2030 Madhu Dash House Rent

38 65 03/06/2014 5000 G.B. Panigrahi House Rent

38 66 08/07/2014 2000 B. Dash House Rent

38 67 23/07/2014 6000 D. Seth House Rent

38 68 08/08/2014 3500 B. Dash House Rent

38 70 18/08/2014 2300 N. Nanda House Rent

38 71 12/09/2014 2320 B.K. Tripathy House Rent

38 73 09/12/2014 4060 M. Sarangi House Rent

38 74 09/12/2014 3000 P.K. Pani House Rent

38 75 17/03/2015 3480 Madhu Dash House Rent

38 76 17/03/2015 1500 Anjali Mishra House Rent


38 86 24/06/2015 11950 Pramila Bariha House Rent

38 87 06/07/2015 5000 Dr. B.K. Meher House Rent

38 88 22/07/2015 3000 P.K. Pani House Rent


38 93 22/08/2015 5500 B. Dash House Rent

TOTAL 63140

39 1 30/06/2014 300 P.K. Mohapatra Reservation of Panthaniwassuit at Harishankar

39 2 30/06/2014 1100 P. Purohit Reservation of Panthaniwassuit at Harishankar

39 3 30/06/2014 800 D.K. Singh Reservation of Panthaniwassuit at Harishankar

39 4 30/06/2014 600 D. Panda Reservation of Panthaniwassuit at Harishankar

35 / 65


39 5 30/06/2014 1100 J. Sahu Reservation of Panthaniwassuit at Harishankar

39 6 10/07/2014 1100 P.S. Bhoi Reservation of Panthaniwassuit at Harishankar

39 7 10/07/2014 800 B. Naik Reservation of Panthaniwassuit at Harishankar

39 8 10/07/2014 600 D. Sahu Reservation of Panthaniwassuit at Harishankar

39 9 10/07/2014 800 C. Meher Reservation of Panthaniwassuit at Harishankar

39 10 30/07/2014 300 R. Bhoi Reservation of Panthaniwassuit at Harishankar

39 11 07/08/2014 800 B. K. Joshi Reservation of Panthaniwassuit at Harishankar

39 12 07/08/2014 300 R. Meher Reservation of Panthaniwassuit at Harishankar

39 13 20/08/2014 300 R. Meher Reservation of Panthaniwassuit at Harishankar

39 14 20/08/2014 300 J. Mahananda Reservation of Panthaniwassuit at Harishankar

39 15 01/09/2014 300 S. Bariha Reservation of Panthaniwassuit at Harishankar

39 16 07/09/2014 300 S.K. Naik Reservation of Panthaniwassuit at Harishankar

39 17 10/09/2014 300 Anil Meher Reservation of Panthaniwassuit at Harishankar

39 18 26/09/2014 600 S.K. Chand Reservation of Panthaniwassuit at Harishankar

39 19 12/10/2014 300 J. Dash Reservation of Panthaniwassuit at Harishankar

39 20 30/10/2014 600 R. Barik Reservation of Panthaniwassuit at Harishankar

39 21 30/10/2014 500 J. Sahu Reservation of Panthaniwassuit at Harishankar

39 22 03/11/2014 600 I. Sahu Reservation of Panthaniwassuit at Harishankar

39 23 03/11/2014 600 R. Singh Reservation of Panthaniwassuit at Harishankar

39 24 06/11/2014 300 K. Suna Reservation of Panthaniwassuit at Harishankar

39 25 11/11/2014 300 K. Suna Reservation of Panthaniwassuit at Harishankar

39 26 17/11/2014 300 B. Sarangi Reservation of Panthaniwassuit at Harishankar

39 27 17/11/2014 300 L. Bag Reservation of Panthaniwassuit at Harishankar

39 28 17/11/2014 600 K. Barik Reservation of Panthaniwassuit at Harishankar

39 29 28/11/2014 300 B. Acharya Reservation of Panthaniwassuit at Harishankar

39 30 28/11/2014 600 K. Meher Reservation of Panthaniwassuit at Harishankar

39 31 28/11/2014 600 M. Meher Reservation of Panthaniwassuit at Harishankar

39 32 02/12/2014 1100 G. Behera Reservation of Panthaniwassuit at Harishankar

39 33 03/12/2014 900 N. Mishra Reservation of Panthaniwassuit at Harishankar

39 34 03/12/2014 600 P.K. Tripathy Reservation of Panthaniwassuit at Harishankar

36 / 65


39 35 10/12/2014 600 L. Biswal Reservation of Panthaniwassuit at Harishankar

39 36 15/12/2014 300 A. Meher Reservation of Panthaniwassuit at Harishankar

39 37 18/12/2014 300 D. Suna Reservation of Panthaniwassuit at Harishankar

39 38 22/12/2014 300 Secy. VSS YS Reservation of Panthaniwassuit at Harishankar

39 39 24/12/2014 600 D.K. Mishra Reservation of Panthaniwassuit at Harishankar

39 40 28/12/2014 300 AE USIP Reservation of Panthaniwassuit at Harishankar

39 41 06/01/2015 600 S.K. Sahu Reservation of Panthaniwassuit at Harishankar

39 42 06/01/2015 600 N. Veelu Reservation of Panthaniwassuit at Harishankar

39 43 08/01/2015 1100 B. Sahu Reservation of Panthaniwassuit at Harishankar

39 44 08/01/2015 1700 S. Das Reservation of Panthaniwassuit at Harishankar

39 45 08/01/2015 1100 B.K. Sathpathy Reservation of Panthaniwassuit at Harishankar

39 46 17/01/2015 600 B. Sahu Reservation of Panthaniwassuit at Harishankar

39 47 16/01/2015 1100 B. Panigrahi Reservation of Panthaniwassuit at Harishankar

39 48 21/01/2015 300 B. Bag Reservation of Panthaniwassuit at Harishankar

39 49 29/01/2015 300 S. Pujhari Reservation of Panthaniwassuit at Harishankar

39 50 30/01/2015 600 AAO Reservation of Panthaniwassuit at Harishankar

39 51 09/02/2015 600 B.K. Meher Reservation of Panthaniwassuit at Harishankar

39 52 09/02/2015 600 P. Naidu Reservation of Panthaniwassuit at Harishankar

39 53 12/02/2015 600 MO, CHC, Khaprakhol Reservation of Panthaniwassuit at Harishankar

39 54 13/02/2015 600 CDPO, Khaprakhol Reservation of Panthaniwassuit at Harishankar

39 55 02/03/2015 600 T. Dash Reservation of Panthaniwassuit at Harishankar

39 56 02/03/2015 600 A.K. Jain Reservation of Panthaniwassuit at Harishankar

39 57 04/03/2015 300 N. Patel Reservation of Panthaniwassuit at Harishankar

39 58 04/03/2015 300 S. Kumar Reservation of Panthaniwassuit at Harishankar

39 59 05/03/2015 300 D.K. Jani Reservation of Panthaniwassuit at Harishankar

39 60 07/03/2015 1200 S. Pujhari Reservation of Panthaniwassuit at Harishankar

39 61 11/03/2015 300 G. Thakur Reservation of Panthaniwassuit at Harishankar

39 62 17/03/2015 1800 D. Mishra Reservation of Panthaniwassuit at Harishankar

39 63 26/03/2015 300 A.K. Sahu Reservation of Panthaniwassuit at Harishankar

39 64 26/03/2015 600 K. Gadtia Reservation of Panthaniwassuit at Harishankar

37 / 65


39 65 26/03/2015 300 S. Sahu Reservation of Panthaniwassuit at Harishankar

39 66 30/03/2015 600 K. Naik Reservation of Panthaniwassuit at Harishankar

39 67 30/03/2015 1200 P.K Mishra Reservation of Panthaniwassuit at Harishankar

39 68 30/03/2015 600 D. Saraf Reservation of Panthaniwassuit at Harishankar

39 69 31/03/2015 300 K. Majhi Reservation of Panthaniwassuit at Harishankar

39 70 06/04/2015 600 S.P. Nag Reservation of Panthaniwassuit at Harishankar

39 71 10/04/2015 300 MO, CHC, Khaprakhol Reservation of Panthaniwassuit at Harishankar

39 72 10/04/2015 600 U. Mishra Reservation of Panthaniwassuit at Harishankar

39 73 13/04/2015 300 L. Nanda Reservation of Panthaniwassuit at Harishankar

39 74 13/04/2015 1100 P. Mahakue Reservation of Panthaniwassuit at Harishankar

39 75 13/04/2015 600 B. Jhonsan Reservation of Panthaniwassuit at Harishankar

39 76 18/04/2015 300 A. Tripathy Reservation of Panthaniwassuit at Harishankar

39 77 21/04/2015 1700 R.C. Panigrahi Reservation of Panthaniwassuit at Harishankar

39 78 21/04/2015 1400 K.C. Acharya Reservation of Panthaniwassuit at Harishankar

39 79 28/04/2015 1100 S.K. Agrawal Reservation of Panthaniwassuit at Harishankar

39 80 28/04/2015 600 K. Majhi Reservation of Panthaniwassuit at Harishankar

39 81 06/05/2015 1100 K. Behera Reservation of Panthaniwassuit at Harishankar

39 82 11/05/2015 600 K. Sahu Reservation of Panthaniwassuit at Harishankar

39 83 13/05/2015 300 S.K. Tripathy Reservation of Panthaniwassuit at Harishankar

39 84 14/05/2015 1100 L. Majhi Reservation of Panthaniwassuit at Harishankar

39 85 14/05/2015 1100 A. Sethi Reservation of Panthaniwassuit at Harishankar

39 86 15/05/2015 600 S.N. Panda Reservation of Panthaniwassuit at Harishankar

39 87 20/05/2015 1100 S.B. Bahadur Reservation of Panthaniwassuit at Harishankar

39 88 20/05/2015 300 B. Nag Reservation of Panthaniwassuit at Harishankar

39 89 21/05/2015 600 D.K. Parida Reservation of Panthaniwassuit at Harishankar

39 90 21/05/2015 300 B. Mishra Reservation of Panthaniwassuit at Harishankar

39 91 23/05/2015 300 B. Bhoi Reservation of Panthaniwassuit at Harishankar

39 92 27/07/2015 900 S. Pradhan Reservation of Panthaniwassuit at Harishankar

39 93 09/06/2015 600 WECO, Staff Reservation of Panthaniwassuit at Harishankar

39 94 30/06/2015 300 I. Sahu Reservation of Panthaniwassuit at Harishankar

38 / 65


39 95 02/07/2015 300 B.K. Joshi Reservation of Panthaniwassuit at Harishankar

39 96 04/07/2015 300 G. Meher Reservation of Panthaniwassuit at Harishankar

39 97 08/07/2015 1100 Secy., B. Sangha Reservation of Panthaniwassuit at Harishankar

39 98 14/07/2015 300 S.K. Sahu Reservation of Panthaniwassuit at Harishankar

39 99 14/07/2015 600 B. Thanapati Reservation of Panthaniwassuit at Harishankar

39 100 17/07/2015 1200 G.P.Dash Reservation of Panthaniwassuit at Harishankar

TOTAL 62900

40 1 20/07/2015 600 M.K Sahu Reservation of Panthaniwassuit at Harishankar

40 2 20/07/2015 600 S. Meher Reservation of Panthaniwassuit at Harishankar

40 3 Nil 12000 D. Mohapatra Collection of money towards Reservation of Panthaniwas

suit at Harishankar

40 4 29/07/2015 300 A. Pattanaik Reservation of Panthaniwassuit at Harishankar

40 5 01/08/2015 300 S.K. Naik Reservation of Panthaniwassuit at Harishankar

40 6 03/08/2015 1800 A.K. Bhoi Reservation of Panthaniwassuit at Harishankar

40 7 10/08/2015 600 G. Behera Reservation of Panthaniwassuit at Harishankar

40 8 03/09/2015 300 A. Pattanaik Reservation of Panthaniwassuit at Harishankar

40 9 08/09/2015 600 D. Panda Reservation of Panthaniwassuit at Harishankar

TOTAL 17100 Reservation of Panthaniwassuit at Harishankar

GRAND TOTAL 143140

However on issue of audit objection memos sum of Rs. 1,43,140/-(Rupees One Lakh Forty Three Thousand One Hundred and Forty ) onlyrecovered from Sri Satish Chandra Bisi, Sr. Clerk-cum-Cashier vide Miscellaneous receipt Book No. 40 Sl. No. 25 Dated - 03-12-2015 and creditedto P.S. Misc A/C pass Book Account No. 12011090675 of UGB, Khaprakhol on dated 03-12-2015.

PARA: 12 LOSS OF STOCK & STORE

12.1 -

No comments

39 / 65


PARA: 13 AUDIT OF RECEIPTS

13.1 -

The receipt position dealt in para-4 of this report

PARA: 14 AUDIT OF EXPENDITURE

14.1 - NON PRODUCTION OF RECORDS TOWARDS PURCHASE OF TUBE WELL SPARE PARTS.

NON PRODUCTION OF RECORDS-

TFC Vr No. 70/06.06.2014 =744240.00 - Paid to Ajay Agrawal

TFC Vr No. 72/22.06.2014 =532614.00 - Paid to Koshal Udyag RKL

TFC Vr No. 73/20.06.2014 =184677.00 - Paid to Sanjeeb Electrical BGR

TFC Vr No. 3/ 04.04.2014 =4903.00 - Paid to Sarita Kujur JE RWSS

1471434.00

An amount of Rs.1471434.00 was incurred as expenditure during 2014-15 towards purchase of Tube Well spare parts,. But the details of originalpaid voucher, Receive Acknowledged, stock register, requirement requisition, Annual Budget, Tender/Quotation file, Material issue register, copyof Govt. approval rate, corresponding file etc could not be produced to audit.

Hence in absence of aforesaid document the audit has no scope to check about the justification of payment. Objection memo was issued on thisscore. But the local authority was silent over the objection. Hence the objection stands in its own merit.

During exit conference the following record are produced by the Local authority.

1.Water pump repair file.

2.Tube well spare parts purchase file along with stock register and other relevant records.

3. Purchase of water supply fittings file and stock register.

All the records are verified during the exit conference and the objection dropped.

14.2 - NON PRODUCTION OF RECORDS TOWARDS HIRE CHARGES OF VEHICLE UNDER RWSS

Non production of records-

TFC Cash Book VR No.-57/3.3.15 =4356400 - Paid to Radheshyam Biswal

TFC Cash Book VR No.-95/27.2.15 =45586.00 - Paid to Chudamani Nag

TFC Cash Book VR No.-51/21.11.14 =14050.00 - Paid to Nabin Ku. Meher

TFC Cash Book VR No.- 37/5.9.14 =43305.00 - Paid to Minaketan Mahanand

TFC Cash Book VR No.-39/17.9.14 =34500.00 - Paid to Binod Bhoi

TFC Cash Book VR No.-41/27.9.14 =6900.00 - Paid to Sarita Kujur JE RWSS

TFC Cash Book VR No.-33/28.8.14 =43821.00 - Paid to Purusottum Pradhan

40 / 65


TFC Cash Book VR No.-34/28.8.14 =97750.00 - Paid to Binod Bhoi

TFC Cash Book VR No.-35/28.8.14 =40000.00 - Paid to Nabin Meher

TFC Cash Book VR No.-11/12.5.14 =24200.00 - Paid to Mayadhar Sahu

TFC Cash Book VR No.-12/12.5.14 =37640.00 - Paid to P.Pradhan

TFC Cash Book VR. No.-13/12.5.14 =42608.00 - Paid to C. Nag

TFC Cash Book VR No.-18/8.5.14 =40795.00 - Paid to M. Mahanand

TFC Cash Book VR No.-25/21.2.14 =22000.00 - Paid to D.Bhoi

Total- 536719.00

An amount of Rs=536719.00 was incurred as expenditure during 2014.15 towards hire charges of vehicle under RWSS. But the details of originalpaid Voucher, Bill, Receive Ackd, Log Book, Taxi permit validity, D.L. of driver, Tender/Quotation file, Copy of approved rate by Govt. approvedtour particular of staff, Annual Budget, Govt. Guideline , Corresponding file etc could not be produced to audit.

Hence in absence of aforesaid document the audit has got no scope to check about the justification of payment. Objection Memo wasissued on this score. But the Local authority was silent over the objection. Hence the objection stand in its own merit.

During the exit conference following records are produced.

1. File relating to hire charges of vehicle

2. Log book of vehicle could not be produced at the time of exit conference.

However till the production of Log book of vehicle total expenditure of Rs.536719.00 is held under objection.

14.3 - NON PRODUCTION OF RECORDS RELATING TO REPAIR OF MOTOR UNDER RWSS-

Non production of records-

TFC Vr No. 91/13.2.15 =53165.00 B.B. Electrical , Balangir

TFC Vr No. 92/13.2.15 =197375.00 Sanjeeb Electrical, BGR

TFC Vr No. 58/2.12.14 =277286.00 B.B. Electrical BGR

TFC Vr No. 32/27.8.14 =132161.00 B.B. Electrical BGR

659987.00

An amount of Rs. 659987.00 was incurred as expenditure during 2014-15 towards repair of Motor under RWSS. But the details of paid voucher, inoriginal, Bill, Receive Ackd, Quotation/Tender file, complain register, public complain, enquiry report, Govt. Guideline , approved annual budget ,EPM/ DGSD rate, Ceiling limit corresponding file or could not been produced to audit for checking.

Hence in absence of aforesaid document the audit has got no scope to check about the justification of such payment. Objection memo wasissued in this regard. But the local authority did not reply any thing. Hence the objection stand in its own merit

During the exit conference the Local authority is unable to produce all the water pump repair file.Till the production of same Rs.659987.00 is heldunder objection.

14.4 - IRREGULAR PAYMENT OF ADVANCE TO SARITA KUJUR JE, RWSS

TFC Vr No. 64/30.1.15 =10000.00 Hire Charges of vehicle

41 / 65


TFC Vr No. 61/5.12.14 =10000.00 Repair & Maint. Of Tube Well

On scrutiny of TFC cash book it was paid in shape of advance to Sarita Kujur JE, RWSS towards hire charges of vehicle & Repair & Maint. of TubeWell . It is to be pointed out in audit that Rs. 536719.00 was paid during the year 2014.15 towards same purpose.

Hence the payment of advance to S.Kujur JE needs proper justification with supporting document as evidence and compliance reported to audit.

Objection memo was issued on this score authority replied that step will be taken to adjust advance during 2015.16. However till the adjustment ofadvance Rs.20000.00 is kept under objection.

14.5 - NON PRODUCTION OF RECORDS TOWARDS REPAIR & MAINT. OF TUBE WELL

TFC Vr No. 55/2.12.14 =21080.00 -paid to S.Kujur JE RWSSTFC Vr No. 54/28.11.14 =5020.00 -paid to S.Kujur JE RWSSTFC Vr No. 76/8.7.14 =850.00 -paid to S.Kujur JE RWSSTFC Vr No. 6/25.4.14 =5020.00 -paid to S.Kujur JE RWSSTFC Vr No. 10/29.4.14 =5430.00 -paid to S.Kujur JE RWSS 37400.00

In support of above payment the requirement file, original voucher ,quotation /Tender file, Govt. Guideline, approved annual budget, correspondingfile could not yet produce to audit for checking. Hence the justification of such payment could not be ascertained in audit.So why the amount willnot be treated as false and fictitious in view of audit may be compliance to audit.

Objection Memo was issued on this score. The Local authority was silent over the objection. Hence the objection stand in its own merit

During exit conference the the above payment file is produced.The above labor payment along with the muster roll are verified .Hence theobjection dropped.

14.6 - NON PRODUCTION OF ENERGY BILL UNDER RWSS-

TFC Vr No. 101/23.3.15 =182138.00 -paid to WESCO, TitilagarhTFC Vr No. 62/5.12.14 =68024.00 -paid to WESCO, TitilagarhTFC Vr No. 64/31.12.14 =46171.00 -paid to WESCO, TitilagarhTFC Vr No. 36/5.9.14 =28341.00 -paid to WESCO, TitilagarhTFC Vr No. 60/22.7.14 =38305.00 -paid to WESCO, TitilagarhTFC Vr No. 14/6.5.14 =44801.00 -paid to WESCO, Titilagarh 407780.00

In support of above payment the original energy bill of WESCO, Money receipt, Govt. Guideline /order, corresponding file etc could not yetproduce to audit for checking. Hence the Justification of such payment could not ascertained in audit. So why the incurred expenditure will not betreated as false and fictitious in view of audit may be explained to audit.

Objection Memo was issued on this score. The Local authority was silent over the objection. Hence the objection stand in its own merit.

During exit conference the above energy charges file was produced.Hence the para may be dropped.

42 / 65


14.7 - IRREGULAR PAYMENT OF ADVANCE TO S.K.W HUSSAIN , DRIVER TOWARDS PURCHASE OF DIESEL FOR BLOCK JEEP NO.OR-03-8560.

On scrutiny of R,S, misc cash book with ref to paid voucher it was revealed that an amount of Rs. 1,15000.00 was incurred as expenditure asadvance to S.KW Hussain, driver towards purchase of Disel for Block Jeep. It is to be pointed out in audit that payment of advance is strictlyprohibited /restricted by Govt., further the ceiling limit of disel consumption is 90Ltr.per month the cost of which will not exceed 6000.00 / PMand which may be arrived maximum upto 72000.00/annually as per Govt. rules. Hence authority under which Govt rules /orders/approvalRs.1,15,000.00 was paid advance for said purpose may be clarified to audit with supporting document.

VR. 11/25.4.14 = 10000.00

VR. 12/6.5.14 = 10000.00

VR. 13/27.6.14 = 10000.00

VR. 18/28.7.14 = 15000.00

VR. 24/19.9.14 = 10000.00

VR. 28/13.10.14 = 10000.00

VR. 32/24.11.14 = 10000.00

VR. 39/11.12.14 = 10000.00

VR. 43/19.1.15 = 10000.00

VR. 46/6.2.15 = 10000.00

Total = 1,15,000.00

Objection Memo was issued on this score. The Local authority replied that step will be taken to adjust advance during 2015-16. However till theadjustment of advance Rs.1,15,000.00 is kept under objection.

14.8 - ORIGINAL PAID VOUCHER AND LOG BOOK WANTING-

On checking of paid voucher of PS Misc case book it was noticed that the following original paid Vouchers along with Jeep Log Book wantingfor checking in Audit.

P.S. Misc Cash Book VR No. 33/24.11.14 = 12277.00 – Cost of fuel

P.S. Misc Cash Book VR No. 34/22.1.15 = 15084.00 Cost of fuel

P.S. Misc Cash Book VR No. 44/6.2.15 = 23161.00 Cost of fuel

Total- 50522.00

Objection Memo was issued on this score. The Local authority was silent over the objection. Hence till the production of records Rs.50522.00 isheld under objection.

14.9 - IRREGULAR PAYMENT OF ADVANCE TO SAHADEV BHOI

On checking of PS Misc Case book in was noticed that following advance are paid to Sahadev Bhoi towards following purposes during the year2014-15

P.S. Misc Cash Book VR No. 38/11.12.14 = 10000.00 Counseling camp

43 / 65


P.S. Misc Cash Book VR No. 50/2.3.15 = 20000.00 Bhimabhoi Samarthya Sibira

Total- 30000.00

The details of corresponding file, Govt. order expenditure guide line etc. could not yet produce to audit for checking.

On issue of objection Memo the local authority replied that step will be taken to adjust advance during 2015-16. However till the adjustment ofadvance Rs. 30000.00 is kept under objection.

14.10 - RECEIVE ACKNOWLEDGEMENT OF BANK ACQ ROLL, CORRESPONDING FILE WANTING.

On checking of staff salary cash Book it was noticed that following payment has been made towards P.M.S. But the receive acknowledgementof Bank disbursement acq. Roll, corresponding file etc could not yet produce to audit.

Vr No. 1/12.6.14 =354550.00 B.M.UGB, Khaparakhol Vr No. 2/12.6.14 =281450.00 B.M.UGB, Khaparakhol Vr No. 3/12.6.14 =28850.00 B.M.UGB, Khaparakhol Vr No. 4/12.6.14 =80250.00 B.M.UGB, Khaparakhol

745100.00

On issue of objection Memo the local authority replied to produce in next audit. However till the production of same before next audit Rs.745100.00 is kept under objection.

14.11 - NON PRODUCTION OF T.A. BILL, APPROVED TOUR DAIRY RCM BILL, CORRESPONDING FILE ETC.

On checking of paid voucher of staff salary Cash Book it was noticed that the following payment has been made to Block staff towards TA Bill &RCM Bill. But the original TA Bill, tour dairy, RCM Bill, Doctor Preion, Sanction order , file correspondence etc could not be produced to auditfor checking.

Vr No. 42/28.3.15 =25000.00 T.A. of C.D. staffVr No. 43/28.3.15 =20000.00 RCM of CD staffVr. No. 44/28.3.15 =10000.00 TA of Rabindra Rana ABDOVr. No. 45/28.3.15 =10000.00 RCM of Rabindra Rana ABDOVr. No. 46/28.3.15 =1000.00 TA of WEOVr.No. 47/28.3.15 =1000.00 RCM of WEO =67000.00

During exit conference the above records are produced.Hence the para may be dropped.

14.12 - NON PRODUCTION OF TA BILL TOUR DAIRY RCM BILL ETC DURING LAST AUDIT AS PER PARA- 14.5 & 14.6. OF ARNO.-75195/2014-15 FOR THE YEAR 2013-14.

Staff salary cash book Vr No. 124/31.3.14 =15960.00 TA of CD staff Vr No. 126/31.3.14 =2000.00 TA of S. P Nag Peon Vr No. 128/31.3.14 =19600.00 TA of ABDO (A) =37560.00 Vr.No. 116/31.3.14 =16359.00 RCM of Block Staff Vr. No 118/31.3.14 =10000.00 RCM of ABDO Vr. No 120/31.3.14 =2000.00 RCM of GPEO

44 / 65


Vr. No 122/31.3.14 =2500.00 RCM of WEO (B) 30859.00

Total (A)+(B)=

68419.00

Inspite of several persuasion the relevant records i.e original TA Bill, Tour dairy, RCM Bill, Doctor prescripson, sanction order, file correspondenceetc neither produced in last audit nor produced in present audit although the local authority had replied for production in present audit.

On issue of objection Memo the local authority replied to produce in next audit. The replay is not convincing as the same are not produced in lastaudit and also in present audit.

During last audit the above amount is kept under objection.Necessary steps may please be taken to comply the last audit report.

14.13 - NON PRODUCTION OF RECORDS OF STATIONARY PURCHASE ITEM DURING LAST AUDIT AS PER PARA 14.3 OF AUDITREPORT NO. 75195 /14-15 FOR THE YEAR 2013-14.

Misc Cash Book Misc-Fy 13-14-0105 =7849.00 Paid to Dibakara Mahapatra purchased of Bedsheet for Harisankar PathaNibas

Misc-Fy 13-14-0034 =14595.00 G.Purohit Cashier Stationary Article Misc-Fy 13-14-0060 =7200.00 G.Purohit Cashier Stationary Article Misc-Fy 13-14-0062 =17080.00 Madhukesh Bidyabhndar,Patnagarh Stationary

Article

Misc-Fy 13-14-0073 =6904.00 G.Purohit Cashier StationaryArticle

Misc-Fy 13-14-0011 =54461.00 G.Purohit Cashier StationaryArticle & Electrical Purchase

108089.00

Due to non production of original paid voucher, stationary stock register, Tender/Quotation file, purchase file, specific head of account etc duringLast audit it was suggested for production in present audit. Despite several persecution same are not produced to present audit for checking .

On issue of objection Memo the local authority replied to produce in next audit. The replay is not convincing as the same were neither producedin last audit nor in present audit.During last audit the above amount was kept under objection.Necessary steps may please be taken to comply thelast audit report.

14.14 - NON-PRODUCTION OF RECORDS OF RWSS RECORDS AS PER PARA-14.4 OF AUDIT REPORT NO.- 75195/14-15 FOR THEYEAR 2013-14.

Road Cash Book Road-Fy 13-14-0094 =572565.00 Koshal Udyog Rourkela,

Tube well parts Road-Fy 13-14-0131 =402582.00 Laxmi sanitary Kantabanji Tube Well parts Road-Fy 13-14-0223 =708545.00 Koshal Udyog Rourkela ,

Tube well parts Road-Fy 13-14-0256 =298735.00 Ajay Agrawal Kantabanji, Tool kits Road-Fy 13-14-0263 =164347.00 Koshal Udyog Rourkela,Tube well parts 2146774.00

Due to non-production of original purchase voucher , stock register, Tender/ Quotation file, Complain register, Surplus register, Site account

45 / 65


register, purchase file, etc during Last audit, it was suggested for production in present audit. But inspite of several persuasion same were not produced to present audit for checking.

On issue of objection Memo the local authority replied to be produce in next audit. The replay is not satisfactory as the same are neither producein last audit nor produced in present audit.During last audit the above amount is kept under objection.Necessary steps may please be taken tocomply the last audit report.

14.15 - IRREGULAR PAYMENT OF ADVANCE UNDER OLM AND MGNREGS-

OLM 1. Vr No.- 1/3.6.14 =30000.00 - Adv. Paid to Rahasa Bihari Mallik VLW,

for training under OLM

2. Vr No.- 2/27.6.14 = 36000.00 - -do-

3. Vr No. – 3/30.10.14 =15000.00 - -do- SHG Training

MGNREGS 4. Vr No.- 8/23.7.14 = 20000.00 - Adv paid to Puspanjali Swain

Total = 101000.00 - APO for public hearing

According to which Govt. Rules , order, Expenditure guideline such advance was paid may be compliance to audit. Also inspite of severalpersuasion corresponding file could not yet produce to audit for checking. Further such advances are not adjusted as on 31.3.2015.Hence whythe amount will not be treated as irregular and fictitious in view of audit may be explained to audit.

On issue of objection Memo the local authority replied that step will be taken to adjust advance during the financial year 2015-16. However tillthe adjustment of advance Rs.101000.00 is held under objection.

14.16 - IRREGULAR PAYMENT OF REVOLVING FUND OF SHG.

OLM Vr No. - 6/12.12.14 = 150000.00 paid to 10 no of SHG

Vr No. - 7/31.3.15 = 160000.00 paid to 11 no of SHG

Total- 310000.00

An amount of Rs. 3,10,000.00 was paid to SHG towards revolving fund. But the details of original paid voucher, Bank Receive ACKd, U.L.Position, Corresponding file etc could not be produced to audit for checking . On issue of objection Memo the local authority replied that to beproduced in next audit. However till the production of same before next audit Rs. 310000.00 is held under objection.

14.17 - IRREGULAR PAYMENT TOWARDS HIRE CHARGES OF VEHICLE UNDER RWSS-

SFC- Vr No. -13/12.6.14=11000.00 - Paid to Sarita Kujur JE RWSS.

An amount of Rs. 11000.00 has been paid to Sarita Kujur JE RWSS towards hire charges of vehicle. It is to be pointed out in audit thatauthority under which Govt Rules, order , expr guideline such payment was made to JE RWSS may be shown to audit. Also there is no originalpaid voucher in support of such Expenditure.

Objection Memo was issued on this score. But the Local authority was silent about the objection. Hence the objection stand in its own merit. Assuch Rs. 11000.00 is kept under objection till the production of records to next audit.

46 / 65


14.18 - WORK CASE RECORD & M.B. WANTING-

The following works case record and MB which are incurred as expenditure in Matsyajibi Basagruha Yojana case book need to be producedbefore audit for checking.

Vr No. 1/20.2.15 =15000.00 B.Kujur C.R.No. -572/14-15Vr No. 1/20.2.15 =15000.00 R.Bangula C.R.No. -573/14-15Vr No. 2/20.2.15 =10000.00 G.Sahani C.R.No. -562/14-15Vr No. 2/20.2.15 =10000.00 K.Budek C.R.No. -563/14-15Vr No. 2/20.2.15 =10000.00 M.Kuar C.R.No. -564/14-15Vr No. 2/20.2.15 =10000.00 J.Naik C.R.No. -565/14-15Vr No. 2/20.2.15 =10000.00 H.Naik C.R.No. -566/14-15Vr No. 2/20.2.15 =10000.00 H.Munda C.R.No. -567/14-15Vr No. 2/20.2.15 =10000.00 M.Kuar C.R.No. -568/14-15Vr No. 2/20.2.15 =10000.00 S.Budek C.R.No. -569/14-15Vr No. 2/20.2.15 =10000.00 M.Budek C.R.No. -570/14-15Vr No. 2/20.2.15 =10000.00 S.Budek C.R.No. -571/14-15 Total =130000.00


14.19 - NON PRODUCTION OF RECORDS TOWARDS SUPPLY OF BANCH , DESK AND LIBRARY BOOKS-

WODC Vr. No. – 22/14.10.14 = 98812.00 paid to Rinki Steel IndustryBolangir for supply of Bench desk to Ghunsar High School.

Vr. No. – 35/4.3.2015 = 1,00,000.00 paid to Madhukesh Bidya Bhandar ,

Total- 198812.00 Patnagarh for supply of Library book to J.N. College, Dhandamunda

An amount of Rs. 198812.00 has been incurred as expenditure for aforesaid purpose . But the details of original paid voucher , EPM / DGSDrate contract, approved estimate by the Chairman WODC, Works case record –MB, Stock register, purchase file, Tender/ Quotation file etccould not produced to audit for checking. However in absence of said document why the amount / payment will not be treated fictitious in viewof audit may be furnished to audit.


14.20 - Irregular payment of T.A to Sri Rabindra Rana, ABDO

Staff salary Cash Book: -Voucher. No. 44/ 28-05-2015= 10000.00

On checking of staff salary cash book it was noticed that Rs. 10000.00 was paid to Sri Rabindra Rana, ABDO towards T.A bill during2014-15 drawn vide Bill No. 151/2014-15. It is to be pointed out in audit that during 2014-15 he has not conducted tour for Khaprakhol Block.Hence he is not entitle for T.A claim in this block as per Govt. Rule. On issue of objection memo the local authority replied that approved tourparticular & corresponding file submitted before audit.

On further verification of corresponding file it was noticed that Sri R. Rana, ABDO was conducted tour for Patnagarh Block as a I/C BDO,during 2014-15. But the office copy of T.A bill and copy of Jeep Log Book not attached to concerned file. .

During exit conference the above records are produced to audit .Hence the objection may be dropped.

47 / 65


14.21 - Irregular payment of RCM Bill to Sri Rabindra Rana, ABDO

Staff Salary Cash Book :- Voucher No. 45/ 28-03-2015= 10000.00

On checking of staff salary cash book it was noticed that Rs. 10000.00 was paid to Sri Rabindra Rana, ABDO towards RCM claim during2014-15 drawn vide Bill No. 154/2014-15. In support of such payment the document like Original Medicine Bill, Period of Leave, Original paidvoucher, Receive Acknowledgement of Medicine shop, Doctor Preion, etc could not be produced to audit for checking.

On issue of objection memo the local authority replied that Relevant concerned file submitted before audit.

On further checking of corresponding file it was noticed that as per essential certificate claim bill of Medicine (Aurvedic) is covered underinadmissible medicine which are not under the Govt. Rule for drawal and payment. Further the Original/ Duplicate attested copy of Medicinepurchase Bill along with receive acknowledgement of concerned shop are not enclosed to the concerned file. Hence the audit has got no scopefor checking of genuiness of such claim payment.

During exit conference the above records are produced and checked .Hence the objection may be dropped.

PARA: 15 AUDIT ON WORKS

15.1 - EXCESS PAYMENT ON WORKS DUE TO WRONG ANALYSIS

On checking of following works case record it was noticed that the following excess payment was made due to wrong analysis by additionof labour welfare cess which was not provided in the frame of analysis of rate .

Details of Project Item of

work

Qty Rate due Rate paid Amt due Amt paid Excess

C.C.Roadfrom Basti to Mandirpada CCRoad

C.C.(1:4:8:) 28.18 cum 2662.00 2688.62 75814 76571 757

Vr No.79 /3.3.15 MB 774 P-150 to156 EC

CC (1:2:4) 2404 Cum 4265.92 4308.58 102553 103578 1025

17822,00,000.00 Ext:- G.B.

Marandi AE:- S.K

Dandaput BDO :- P.K.Mahandia , HC:- A.K. Patha

48 / 65



work


C.C.Road fromVillage Sunamudi (C.C.road)

C.C.(1:4:8:) 47.11 cum 2662.00 2688.62 125407 126660 1253

CR-520/14-15 E.C:- CC (1:2:4) 33.53 cum 4265.92 4308.58 143036 144466 14302683

3,00,000.00/- M.B. -775 P-72 to 77 Vr No.- 68/13.2.15 Ext:- GA

Marandi (GPTA) AE :-

S.K. Pandapat BDO:-

P.K. Mahanandia- HC:-

A.K Ratha


work


C.C.Roadfrom Praharimandap to Harijanrada (CC road) CR No -516/14.45EC:-

C.C.(1:4:8:) 29.42.cum 2662.00 2688.62 78316 79099 783

2,00,000/- Vr. No.82 /27.3.15MB-774 P-173 to 180 Ext:-

CC (1:2:4) 22.95 cum 4265.92 4308.58 97902 98881 979

1762G.B.Marandi GPTA AE:-

S.K.Dandapat BDO :- P.K

Mahanandia HC-A.K.Ratha

However Rs. 6227.00 (1782+2683+1762) is suggested for recovery.

On issue of objection Memo the local authority replied that amount will be recovered from S.D. .The reply is not satisfactory as same is notrecovered during audit. As such Rs.=6227.00 is suggested for recovery.

PERSON RESPONSIBLE

1- Pravat Kumar Mahanandia, B.D.O :- 1557.00

2- Golap Bihari Mahandia, GPTA :- 1557.00

3- Saroj Kumar Dandapat, AE :- 1557.00

4- Ashok Kumar Ratha, HC :- 1556.00

Total = 6227.00


Slno Name Designation Adress Amount(In Rs:)1 Pravat Kumar

MahanandiaBlock Development Officer At Present DRAD Bolangir 1557.00

2 Sri Ashok Kumar Rath Head Clerk Now at AdditionalTahasildar, Sadar, Tahasil

Bhabanipatana

1556.00

3 SarojKuDandapat AsstEnng AtPresentUnderPRDept.BBSR

1557.00

4 SriGolakBihhariMarindi GPTA AtPresentKhaprakholBlock

1557.00

49 / 65


15.2 - EXESS PAYMENT ON WORKS

On checking of following works case record it was noticed that the following excess payment was exhibited due to wrong analysis by additionof labour welfare cess which is not provided in the frame of analysis of rate book.


work


C.C.Road from Jalpankel PWDroad to Kangalikata (CCRoad)C.R.496/14-15

C.C.(1:4:8:)

CC(1:3:6)

25.59cum

3.53cum

2820.13

3191.65

2848.33

3223.57

72167

11267

72889

11379

722

112E.C:- 2,00,000/- Vr. No.70 /13.3.15 MB-776 P-71 to 75 Ext:-

CC (1:2:4) 21.15 cum 4442.66 4487.08 93962 94902 940

1774EXT N. Maharana

GPTA AE S.K. Dandapat :-

BDO :- P.K.Mahanandia

HC :- A.K.Ratha


work


C.C.Road from Jamchuan Villageto Sabarpada (CCRoad)C.R.495/14-15

C.C.(1:4:8:)

CC(1:3:6)

28.56cum

0.89cum

2820.13

3191.65

2848.33

3223.57

80543

2841

81348

2869

805

28

E.C:- 2,00,000/- Vr. No. 64 /3.3.15MB-776 P-49 to 57 Ext:-

CC (1:2:4) 21.63 cum 4442.66 4487.08 96095 97055 960

1793EXT N. Maharana

GPTA AE S.K. Dandapat :-

BDO :- P.K.Mahanandia

HC :- A.K.Ratha


work


C.C.Road at Fuljhar School pada(CC Road) C.R.- 493/14-15 EC:-

C.C.(1:4:8:)

CC(1:3:6)

28.96cum

3.67cum

2820.13

3191.65

2848.33

3223.57

81671

11713

82488

11830

817

117

E.C:- 2,00,000/- Vr. No.67 /13.3.15MB-776 P-59 to 63 Ext:-

CC (1:2:4) 19.02 cum 4442.66 4487.08 84499 85344 845

1779

EXT N. Maharana GPTA

50 / 65


AE S.K. Dandapat :-

M.C.-A.K.Ratha

However Rs.5346.00 (1774+1793+1779) is suggested for recovery.

On issue of objection Memo the local authority replied that amount will be recovered from S.D. .The reply is not satisfactory as same are notrecovered during audit. As such Rs.=5346.00 is suggested for recovery.

PERSON RESPONSIBLE


2- Niranjan Maharana, GPTA :- 1336.00


4- Ashok Kumar Ratha, HC :- 1336.00

Total = 5346.00


Slno Name Designation Adress Amount(In Rs:)1 SarojKuDandapat AsstEnng AtPresentUnderPRDept.B

BSR1337.00

2 Sri Ashok Kumar Rath Head Clerk Now at AdditionalTahasildar, Sadar, Tahasil

Bhabanipatana

1336.00

3 Pravat KumarMahanandia

Block Development Officer At Present DRAD Bolangir 1336.00

4 NiranjanMaharana8 GPTA AtPresentKhaprakholBlock

1337.00

15.3 - Const. of Culvert from Chahakapada to Kundeichhaper BRGF CR No. -604/12-13 EC-250000/- 1st R Bill 156626.00 Vr No.12/4.6.43 2nd RB Vr No. -25 /5.7.13 Rs.92741.00 Ext- J.N.Bagh GPTA depth BDO- R.Rana , ABDO, H.C.- Double Sahu SC M.B. 744- P-1to5 M.B. -716 P-118 to 122.

On Scrutiny of above works case record it was noticed that the original approved estimate was not enclosed to the case record. As suchRs=249367.00 (156626 + 92741) is held under objection.

Further the 2nd R/F final bill shown entered in M.B -716 P-118 to 122 not issued to J.N.Bagh GPTA and also not produced to audit for checking.Also there is no photograph enclosed to the case record in support of work execution.

Hence the justification of work execution and measurement thereof will not be admitted in audit.

2nd R/F bill

C.C.(1:2:6) 9.34 cum x 2797.85 = 26132.00Rigid smooth centering, shuttering 21.87 cum x 178.23 = 3898.00Cost of MS Rod 6.45cumx 5789.14 = 37340.00RCC (1:1 ½ :3) 4.73 cum x4842.00 = 22903.00Labour Welfare Cess = 2468.00 Total = 92741.00 Deduction of Royalty Vat, EGB,

Cess= 4283.00

Net paid 88458.00

51 / 65


On issue of objection Memo the local authority replied that revised estimate will be submitted. However till the production of same before next auditRs. 249367.00 is kept under objection.

15.4 - Non production of original estimate

Const of Culvert on Bharuamunda to Fulkimunda Road BRGF CR No. -619/12-13 E.C 1,50,000/- 1st & F.Bill Vr No. 7/3.5.13 MB-730 P-72 to78 Ext- J.N.Bagh GPTA depL BDO- Rajib Ku. Behera AE- S,K,Dandapat H.C. - Double Sahu SC

On scrutiny of above works case record it was noticed that the original approved estimate for execution of above work is not enclosed tothis case record . Also he photograph in support of work execution is not enclosed to this case record. The purchase voucher of Cement, Rod,Metal chips etc are not attached to the case record. The concerned M.b. 730 not produce before audit for checking.

Hence is absence of M.B the justification of details of measurement and execution of work will be suspicious in view of audit.

So the payment of 1st & Final Bill comprising the item of work earth work, Sand fitting, C.C. (1:4:8) , C.C. (1:3:6) RCC (1:1 ½ :3) MS Rod etcamounting to Rs.=145195.00 paid vide Ch No. – 124169 / 3.5.13 will not be accepted in audit.

On issue of objection Memo the local authority replied that revised estimate will be submitted. However till the production of same before nextaudit Rs. 145195.00.00 is kept under objection.

15.5 - Execution of work without making administrative approval

Const of CC near Budhibahal MPLAD CR No.-772/ 13-14 EC- 1,50,000/- Ext - J. Bhoi JE- S.Seth GPTA AE- S.K. Dandapat BDO- P.K.Mahannadia HC- Double Sahu Ist R.R. Vr No.-32/2.12.14 M.B. -768 P-138 to 142.

On scrutiny of above work bill it was noticed that the original estimate, Lead statement, analysis of rate is not administratively approvedby the BDO. The details of payment of 1st R/Bill is as follow:-

Earth work excavation of foundation -22.35 cum x 7894.00 = 1765.00Sand filling in F&P 3.73 cum x 224.91 = 839.00CC (1:4:8) 3.73 cum x 2684.00 = 10014.00RRHG stone Massonaru with CM with CM (1:6) inFoundation

25.66 cum x 1919.32 = 49250.00

Total 61868.00On issue of objection Memo the local authority replied that revised estimate will be submitted. However till the production of same before next auditRs. 61868.00 is kept under objection.

15.6 - Excess payment in works due to excess use of M.S Rod for R.C.C work than actual requirement

Const of dressing room at Dedorha MPLAD CR No. 259/11-12 EC-2,00,000.00/- Ext- K.C. Behera JE- A.K.Behera AE- S.K.Dandapat BDO-Rajeeb Behera HC- Double Sahu SC.1st RB –Vr No. -45/19.10.12 M.B. 694 P-95 to 101 , 2nd R.B. –Vr No-51/8.3.13 M.B. -726 P-17 to 19

As per Odisha Design Standard Specification Rule 1.8.8 one Qtl of MS rod is to be used for one cum of RCC works. But by deviation of suchrules excess uses of MS Rod was shown used.

1st R/B RCC ( 1:1 ½ :3) = 1.39 cum MS Rod = 1.77 Qtl

52 / 65


Excess Rod used – 0.38 (1.39 -1.77) x 4504.87 = 1712.00 Excess paid

2nd R/B R.C.C ( 1:1 ½ :3) = 3.60cum MS Rod = 3.98Qtl

Excess Rod used = 0.38 (3.60-3.98) x 4804.87= 1826.00=Excess paid

Total excess paid Rs. 3538.00 (1712 +1826)

On issue of objection Memo the local authority replied that amount will be recovered from S.D. .The reply is not satisfactory as same is notrecovered during course of audit . As such Rs.=3538.00 is suggested for recovery.

PERSON RESPONSIBLE

1- Rajeeb Behera, B.D.O :- 884.00

2- Akhya Kumar Behera :- 885.00


4- Double Sahu, Sr Clerk I/C H.C. :- 884.00

Total = 3538.00


Slno Name Designation Adress Amount(In Rs:)1 SriRaieebBehera B.D.O AtPresentKhalandiDist 884.002 AkhyaKuBehera J.E NowatBelpadaBlockDist-B

alangir885.00


885.00

4 Sri Double Sahu sr clerk I C Head clerk at present KhaprakholBlock Dist.Bolangir

884.00

15.7 - Excess payment in works by allowing extra item

Const of Addl Class Room at Aurobinda school Santipur MLALAD E.C- 2,00,000/- Ext- S.K.Sahu JE - S.K.Seth GPTA AE- S.K.Dadapat BDO-R.Rana ,ABDO I/C BDO Vr No. 7/16.11.13 M.B. -731 P-39 to 44 CR No.- 264/11-12 M.B. 731 P-39 to 44

On scrutiny of above work bill it was noticed that the following item of work is neither provided in original estimate nor in revised estimate.Hence as the final payment has already made, such item of work is accepted in audit.

2nd R/F bill- C.C. (1:5:10) using 40mm – 5.08cum x1900.80= 9656.00

Size h.g. metal

On issue of objection Memo the local authority replied that amount will be recovered from S.D. The reply is not satisfactory as same are notrecovered during the course of audit . As such Rs.=9656.00 is suggested for recovery.

PERSON RESPONSIBLE

1- Rabindra Rana ,A.B.D.O,I/C BDO :- 2414.00

2- Sanghamitra Seth, GPTA :- 2414.00



53 / 65


Total = 9656.00


Slno Name Designation Adress Amount(In Rs:)1 SarojKuDandapat AsstEnng AtPresentUnderPRDept.B

BSR2414.00

2 SriRabindraRana.ABDO InchargeBDO AtPresentKhaprakholBlock

2414.00


2414.00

4 SriSanghamitraSeth GPTA AtPresentKhaprakholBlock

2414.00

15.8 - Excess payment in works due to excess use of M.S Rod

Completion of C.C. near Ram Mandir at Kopsipali MLA LAD CR No. 725/13-14 EC- 1,00,000/- Ext- D.Sahu JE- S.Seth GPTA AE- S.K.Dandapat BDO- P.K. Mahanandia HC- Double Sahu Vr No. - 42/23.5.14 M.B. 764 P.114 to 118 1st & F. Bill.

On scrutiny of above work bill it was noticed that in 1st & F. bill excess uses of M.S.Rod was shown in building work. As per Odisha DesignStandard Specification Rule one Qtl of M.S.Rod is to be used for one cum of RCC work. But in this 1st & F Bill deviating such rule excess QtyRod was used as detailed below:-

RCC ( 1:1 ½ :3) using 12mm size hig, chips :- 6.03cum x 4973.86 = 29992.00MS Rod used including cutting, bending, binding etc :- 9.08 Qtl x 5041.78 = 45779.00Excess MS Rod used 9.08cum - 6.03 qtl :- =3.05Qtl x5041.78 =15377.00

On issue of objection Memo the local authority replied that amount will be recovered from S.D. .The reply is not satisfactory as same are notrecovered during the course of audit . As such Rs.=15377.00 is suggested for recovery.

PERSON RESPONSIBLE





Total = 15377.00



MahanandiaBlock Development Officer At Present DRDA Bolangir 3844.00


3845.00


3844.00


3844.00

54 / 65


15.9 - Excess payment in works by allowing extra item

Completion of CC near Jagannath Mandir at Kapsipali MLA LAD CR No. -724/13-14 Ext- S.Bariha JE- S.K.Seth AE- S.K.Dandapat BDO-P.K.Mahanandia HC- Double Sahu EC-1,00,000/- 1st QF Bill, Vr. No-46 /23.5.14 M.B -764 P-128 to 135.

On scrutiny of above work bill it was noticed that following item of work is not provided in original approved estimate . Also the revisedestimate is not enclosed to the case record although the final payment has been made.

R.C.C. ( 1:1 ½ :3) using :- Beam 6.48sqm x 370.07=2398.00

12mm size hg.Chips.

On issue of objection Memo the local authority replied that amount will be recovered from S.D. .The reply is not satisfactory as same are notrecovered in course of audit . As such Rs.=2398.00 is suggested for recovery.

PERSON RESPONSIBLE





Total = 2398.00



MahanandiaBlock Development Officer At Present DRAD Bolangir 599.00


600.00


600.00


599.00


Completion of CC near Rengali Mundapada MLA LAD CR No. 667/11-12 EC- 50,000/- Ext- B.Punju JE- G.R.Maradi GPTA AE- S.K.Dandapat ,BDO- R.Rana H.C. –Double Sahu 1st & F P.-ill Vr. No-29 / 8.10.13 M.B.-740, P-116 to 121.

As per Odisha Design Standard Rule 1.8.8 one Qtl of MS Rod is to be used for one Cum of RCC work . But in this project by deviatingsuch rule excess rod was shown used in MB& Bill.

1st R/F Bill – RCC ( 1:1.5:3) using 12mm = 1.09cumx4750.95 = 5178.00

Size hg chips

MS Rod including cutting = 1.71Qtl x5225.75= 8936.00

Bending , binding etc

Excess use of MS Rod = 0.62 Qtl (1.09cum-1.71Qtl) x 5225.75= 3240.00

55 / 65


On issue of objection Memo the local authority replied that amount will be recovered from S.D. .The reply is not satisfactory as the same are notrecovered during audit . As such Rs.=3240.00 is suggested for recovery.

PERSON RESPONSIBLE


2- Golak Bihari Marandi, GPTA :- 810.00



Total = 3240.00


Slno Name Designation Adress Amount(In Rs:)1 Sri Rabindra Rana ABDOInchargeBDO Now at Khaprakhol P.S.


2 SriGolakBihhariMarindi GPTA AtPresentKhaprakholBlock

810.00


810.00


810.00


Const of CC near Siva Mandir , Dedarh MLA LAD CR No. 691/11-12 EC- 1,50,000/- Ext- B.Meher JE - A.K.Behera 1st RB Vr No.28 /18.1.13MB -715 P-88 to 93 AE- S.K.Dandapat BDO- R.Rana HC- Double Sahu.

As per Odisha Design Standard specification Rule 1.8.8 one Qtl of MS Rod is to be used for one cum of RCC work. But by deviating suchrule the excess Qty of MD Rod was shown used which is not admissible in audit.

1st R.Bill –RCC ( 1:1 ½ :3)-2.82cum x 4750.95 = 13397.00

MS rod including – 3.04 Qtl x 4824.10 = 14665.00

Cutting bending etc

Excess Rod:- 0.22 Qtl (2.82-3.04) x4824.10=1061.00


PERSON RESPONSIBLE


2- Akhya Ku. Behera :- 266.00



Total = 1061.00


56 / 65




2 AkhyaKuBehera J.E NowatBelpadaBlockDist-Balangir

266.00


265.00


265.00

15.12 - Payment by allowing excess thickness on moorum work beyond original approved estimate .

Imp of Road from Bhaludungri to Karlakunta GP Odiyapali H/A –Biju KBK CR No.- 123/14-15 EC- 4,00,000/- 1st & F Bill Vr No. -24/5.12.14 MB-773 P-129 to 134 Ext- Sanghamitra Seth GPTA deptl AE- S.K. Dandapat BDO- P.K.Mahanandia HC- Double Sahu ,SC

On checking of above works case record it was noticed that the following excess payment was exhibited due to allowing excessthickness (0’6”) on sreading of moorum beyond the thickness ( 0’4”) as provided in original approved estimate.

MB -773-P-131 to 133 :- Total Measured Length is 3218 ft. collecting , Conveying stacking spreading of moorum by PRR.

As per estimate + 3218’-0’ x 10’0” x0’-4” = 10619.40 cft

Add 10% for undulation and depression = 1061.94 cft

of road surface Total= 11681.34 cft or 330.81cum

As per bill & MB total calculation = 25649 cft or 725.87cum

(By allowing excess thickness 0’6”) Excess = 395.06cum

Total excess payment is 395.06cumx 346.53 = Rs. 136900.00

As verified the four page order sheet and fifty four page draft document of this case record there is no revised plan and estimate enclosed tothe case record duly approved by the competent authority.

On issue of objection Memo the local authority replied that the revised estimate will be submitted. However till the submission of same beforenext audit Rs. 136900.00 is kept under objection.


Completion of AWC building at Lathor AWC bld CR No. 420/-10.11.EC- 2,50,000/- 2nd /R&F bill Vr No. 41/25.3.12 MB- 666 P.156 to 158 Ext-A.K.Behera JE Depth BDO- R.Rana ABDO AE- S.K.Dandapat HC- Double Sahu.

As per Odisha Design Standard Specification Rule 1.8.8 one Qtl of MS Rod is to be used for one cum of RCC work. But by deviatingsuch rule excess rod was used shown in this bill which is not admissible in audit.

2nd R/F bill- RCC ( 1:1 ½ :3) using 2.53cumx4014.53 = 10157.00

12mm size hg chips

MS Rod including = 2.88 Qtl x 4507.00 = 12980.00

cutting, bending ,binding etc.

Excess MS rod used = 0.35 Qtl (2.53 -2.88) x4507.00= 1577.00

57 / 65



PERSON RESPONSIBLE


2- Akhya Ku. Behera :- 395.00



Total = 1577.00




2 AkhyaKuBehera J.E NowatBelpadaBlockDist-Balangir

395.00


394.00


394.00

15.14 - Non production of works case records

In course of issue of objection Memo the following works case records were not produce to audit for checking.

Scheme C.R.No./Vr No. Name of Project AmountAWC 302/11-12

2/7.8.14

AWC BLD at Telenpali 133828.00

20000.00AWC 421/13-14

3/8.8.14


AWC 314/11-12

4/11.11.14

AWC BLD at Lathor 85681.00

AWC 286/11-12

5/2.3.15

AWC BLD at Bheluankhol 119698.00

AWC 295/11-12

6/2.6.15

AWC BLD at Jalpankel 214086.00

AWC 302/11-12

7/13.2.15


AWC 420/10-11

8/20.2.15

AWC BLD at Lathor 16483.00

AWC 409/13-14

9/20.2.15

AWC BLD at Katapali 249279.00

KL Grant 4/8.8.14 Temp Cross Bandh at Matiabhata 19247.00KL Grant 173/14-15

2/12.2.14

Imp. of road from Ambahali toLahadungri

200000.00

KL Grant 237/11-12 C.C.at Lathor 35000.00

58 / 65


3/13.3.15MADA 854/13-14

10/17.6.14

Compl. of Pump house withelectrification at Baghjharan

50000.00

MADA 695/13-14

11/22.7.14

Imp. of road from Telenpali toPutkelchuan

73355.00

MADA 855/13-14

12/8.1.14

Cont of compound wall atSahjapani S.S.

157400.00

MADA 802/13-14

13/14.11.14

Const. of Block statistical Bld 194331.00

MADA 802/13-14

13/14.11.14

Const. of Block statistical Bld 140846.00

RLTAP 235/13-14

12/14.10.14

Const. of Girls Hostel of HSSMalpada

645242.00

RLTAP 235/13-14

22/26.12.14


348988.00

RLTAP 235/13-14

26/24.3.15


478867.00

RLTAP 235/13-14

6/23.6.14


478867.00

RLTAP 256/11-12

14/11.11.14

Const. of 100 seated Hostel Bld atDhandamunda

666382.00

RLTAP 256/11-12

21/25.12.14

Const. of 100 seated Hostel Bld atDhandamunda

242669.00

RLTAP 255/11-12

15/11.11.14

Const. of 100 seated Hostel Bld atTurla

393319.00

RLTAP 255/11-12

25/2.4.15

Const. of 100 seated Hostel Bld atTurla

536867.00

RLTAP 236/13-14

20/12.11.14

Const. of ST Boys Hostel at HSSMalpada

700900.00

RLTAP 236/13-14

23/16.1.15

Const. of ST Boys Hostel at HSSMalpada

705058.00

LTAP 447/12-13

3/13.5.14

Const. of Addl class room atKapsipali A/S

57314.00

RLTAP 237/13-14

13/21.10.14

Const. of CDPO office Building 127887.00

RLTAP 237/13-14

18/28.11.14


RLTAP 237/13-14

1/6.12.14


RLTAP 237/13-14

8/8.8.14


SDPF 762/13-14

3/27.9.14

Imp. of road from Danamal toBrahmani

103354.00

SDPF 762/13-14

1/24.5.14

Imp. of road from Danamal toBrahmani

66596.00

SDPF 762/13-14 Imp. of road from Danamal to 80050.00

59 / 65


5/7.11.14 BrahmaniST &SC Devt. 798/13-14

20/12.5.14

Const. of Toilet with water supply atMalpada HSS

103920.00

ST &SC Devt. 126/14-15

26/26.3.15

Repair of +2 College Hostel BoysMalpada

58020.00

ST &SC Devt. 256/11-12

5/5.9.14

Const. of 100 seated girls HostelDhandamunda

770640.00

WODC 194/13-14

12/23.6.14

Const. of Guard wall with Bathingstep at Sarkarikata

200000.00

WODC 195/13-14

15/8.1.14

Imp. of road from Podhmund toKhaprakhol

138687.00

WODC 851/13-14

17/23.8.14

Const. of Guard wall onBadguribhata to Putkehchuar Road

300000.00

WODC 764/11-12

20/17.9.14

Const. of Dharmasala atHarisharkar

344466.00

WODC 197/13-14

21/27.9.14

Const. of Smasanghat at Lathor 200000.00

WODC 203/13-14

25/12.11.14

Imp. of road from Thutibhata toAnkamara

300000.00

WODC 765/11-12

26.19.12.14

Const. of culvert on Nagenmal toLuhuret road

332670.00

WODC 200/13-14

28/22.1.15

Const. of CC road RadhakrishnaTemple Kapsipali

150000.00

WODC 202/13-14

29/23.8.14

Const. of CC road at Nuapada 197015.00

WODC 688/12-13

32/5.9.14

Boundary wall at Saraswati SisuMandir, Juria

133812.00

WODC 72/14-15

33/2.3.15

CC road at Hospital RoadKhaparakhol

2500000.00

WODC 199/13-14

34.27.2.15

Imp of road from PWD road toRasiapada

300000.00

WODC 176/14.15

35/3.4.15

Purchase of Library book forDhandamunda college

100000.00

WODC 300/13-14

12/23.6.14

Const. of Addl class room at +2college Luthor

300000.00

WODC 37/31.3.15 CC road with drain from K.L officeto Gandipada Khaprakhol

250000.00

Total 12643384.00

However the local authority is impressed upon to produce the aforesaid works case records before next audit. Till than Rs.1,26,43,384.00 is keptunder objection.

PARA: 16 AUDIT ON UNITS / DEPARTMENT

60 / 65


16.1 -

No Comments

PARA: 17 AUDIT ON SCHEMES / PROGRAMMES

17.1 - AUDIT ON SCHEMES / PROGRAMME-

During the course of audit for the year 2014-15 the scheme wise target position of different scheme is furnished below which was produced bythe local authority.

Sl No. Scheme Target Completion Balance

No’s Amount No’s Amount No’s Amount

1 BRGF 23 6914000.00 20 5815000.00 3 1099000.00

2 BIJU KBK 26 13000000.00 5 2500000.00 21 10500000.00

3 RLTAP 25 6321000.00 17 1171000.00 8 5150000.00

4 WODC 7 2700000.00 4 1500000.00 3 1200000.00

5 IAP 41 44913000.00 23 35913000.00 18 9000000.00

6 CC ROAD 52 14400000.00 50 13900000.00 2 500000.00

7 MLALAD 38 2550000.00 22 1750000.00 16 800000.00

8 MPALAD 18 3000000.00 13 2065000.00 5 935000.00

Scheme under Biju K.B.K. at P.R.I. Level:-

The Ranchayati Raj, Govt. of Odisha have been implemented the scheme BIJU KBK in rural area basically on the sector Bijli , Sadak, Pani toprovide durable assets and facility for improvement of basic amenities to the rural household. Hence the Local authority is advised to maintainedthe specification as per the guidelines issued by planning & co-ordination Dept. Govt. of Odisha Vide G.O. No- 10950 dt. 19.8.2014 andsubsequent guideline issued from time to time.

Specification under Biju KBK:-

(i) Incomplete project should be taken up for completion on priority basis. New project, wherever identified, should have adequateallocations ,so that the project can be completed within the same financial year.

(ii) Bijli,Sadak and Pani continue to be the priority sectors under the Biju KBK Plan. However ,other need based projectsor programmes may also be undertaken under the Biju KBK Plan.This years dominant theme is also “Plan”,ie, supporting such projects thataugment irrigation facilities ,soil moisture conservation and rural drinking water supply.

(iii) Under Pani Sector, lift irrigation projects ,projects covered under the Biju Krushak Vikas Yojana (BKVY) and watershed developmentprojects should be given high priority. Projects under Minor irrigation (Flow) projects ,check dams and diversion weirs may also be taken up. Blockswhich have less than 35% irrigation should be given high priority

(iv) Rural Drinking Water projects may also be covered under the following circumstances.

61 / 65


(a) Creating drinking water sources in habitations /villages outside the norm prescribed for KBK district under the National Rural DrinkingWater, Programme (NRDWP).

(b) Addressing Special Problem Areas and filling vital gaps.

(v) Under the Sadak Sector, high priority should be accorded to bridges and culverts to ensure round the year connectivity. However, newroad projects may also be taken up within a village or connecting different villages to growth centers and service centers.

(vi) Low priority should be given to Bijli Sector if there is alternative sources of funding .in case of projects for street lighting, energization oflift irrigation points and projects in those habitation that are not covered by any other source ,those may be taken up under the Biju KBK Plan .

(vii) Other infrastructure projects or special need based projects may also be taken up as per local demand.100-seated ST/SC hostels andconstruction of buildings for Anganwadi Centers may be funded under this scheme. Provision of drinking water, electrification and other kind of infrastructure in the school/hostels of ST& SC Development Department may also be considered .No fund under the Biju KBK Plan should beprovided to the educational institutions, those are not recognized by the Government.

(viii) Allocation of funds under the Biju KBK Plan should not be spread very thin. Only feasible projects should be ed for inclusion under theAction Plan of Biju KBK Plan keeping in view their visible development impact. Projects of value less than Rs.5.00 lakh may not generally be takenup. However , incase of drinking water projects ,electrification of institutions, construction of additional infrastructures of educational institution andconstruction of small culverts, there may be some relaxation .In all cases ,once a project is identified and its cost has been reasonably estimated,efforts should be made to complete the project within the same year or the next year. This will be possible, if adequate amount of funds areallocated for the approved projects .Care should be taken to project which are not included in other programmes with a view to avoiding diversionproposals in the later stage.

(ix) Projects above Rs.5.00 lakh (Rupees five lakh) should be executed through open competitive tenders. In case no tender is received fora project, the works may be executed departmentally in accordance with the provisions contained in OPWD Code or in the Code (s) of otherDevelopment Departments, as the case may be .The projects which are assigned to Blocks and are not executed through tender process, may beexecuted through the Village level leader (VLL) route or any approved method in force.

(x) The projects under District Sector shall be identified by the concerned District Collector in consultation with peoples representativesand concerned district level officers. Such projects shall form part of District Plan and shall have approval of the District Planning Committee .Afterthe District Sector Projects are approved by the District Planning Committee (DPC),the same shall be forwarded to this Department forGovernment approval.

(xi) The projects under State Sector may also be recommended by the concerned District Collectors as well as concerned lineDepartments. The projects received from District Collectors and concerned Departments shall be examined in this Department and submitted forGovernment approval. The projects under the State Sector shall not route through District Planning Committee.

(xii) Care should be taken to restrict diversion of projects of previous years.

PARA: 18 MISCELLANEOUS

18.1 - Details of Govt dues

Rule-6 of OTC Vol-1 read with Rule 4 of OGFR stipulates that all moneys received or realised on behalf of Government should bedeposited in full into treasury/ with the competent authority within three days of its receipt/realization. Retention of Governmentmoney/revenue outside the treasury is irregular and not permissible.

The position of Govt. dues for the year 2014-15 is furnished below:-

Particulars 0.Bon 1.4.14 Received during theyear 2014-15

Total Deposited during theyear 2014-15

C.B.as on 31.3.15

Royalty 10493351718283 2767618 1441059 1326559Income Tax 411888.00190295 602183 0 602183.00Vat 388704.00550866 939570 271429 668141Labour Welfare cess 1669256.00609809.00 2279064.00 2279064Total 3519183.003069253 6588435.00 1712488.00 4875947.00

The Govt. dues likes Royalty, VAT, Cess & Income Tax may be deposited to the proper quarter at an early date and compliance reported to audit.

62 / 65


Till than Rs.4875947.00 is kept under objection.

18.2 - Non production of House Rent File & register-

Inspite of issue of half margin memo as well as several request the house rent files and register could not produce to audit for checking. Hencethe details of demand, collection and balance of House rent of P.S. Govt. & Cluster Qtr could not be verified. However the Local authority isadvised to produce the same before next audit...

18.3 -

PARA: 19 AUDIT OF LOAN/DEPOSITS/CPF INCLUDING POSITIONS

19.1 - AUDIT OF LOAN / DEPOSITS / CPF INCLUDING POSITION-

Loan Position:-

The Loan position is furnished below. During the period under audit neither any loan was disbursed not any amount was received /recouped . Itis seen from the statement that a sum of Rs=16162.13 remained outstanding as on 31.3.15. Which is rolling for year together. Effective stepneed be taken for collection of the outstanding loan.

Sl. No. Purpose of Loan Loan O.B. on 1.4.14 Loan paid during14.15

Total Loan refunded during14-15

Loan C.B. as on31.3.15

1.

Irrigation

15668.03

0.00

15668.03

0.00

15668.03

2.

Industrial

494.10

0.00

494.10

0.00

494.10

Total

16162.13

0.00

16162.13

0.00

16162.13

19.2 -

63 / 65


PARA: 20 RESULT OF AUDIT

20.1 - Result of Audit

As a result of audit a sum of Rs. 5,48,20,751.37 is held under objection which includes Rs. 57,64,520/- suggested for recovery

20.2 - GENERAL REMARKS

Despite codal provision, the Annual Budget was not prepared by the local authority. Due to lack of regular monitoring, advances wereremained unadjusted for long period. Due to non-preparation of bank reconciliation bank balance in the closing balance in the cashbook figure are understated/ overstated and thereby depicting inaccurate picture of cash availability which needs special attention of thelocal authority. Huge amount of grants are remained unspent vis-a-vis pending utilisation certificate for submission in scheme fund due tolack of internal control over financial management. In view of above facts the maintenance of accounts and records cannot said to besatisfactory.

Recommendation

The local authority may :

1. Ensure that bank reconciliation statement be worked out after end of every financial year to maintain accounts with a great deal ofaccuracy.

2. Ensure prompt and effective action for recoupment of outstanding advance to avoid temporary misappropriation of Govt money.3. Ensure preparation of annual budget keeping in view the actual requirement of funds for the developmental projects.4. Ensure that grands be spent and UC be submitted in due time.5. Ensure that funds shall not be diverted from one scheme to another.6. Ensure financial discipline and strengthen the monitoring mechanism.7. Ensure that as per scheme guidelines, the assets created out of GOI grants shall be duely entered into the asset-register showing the

details of the source of fund, date of commencement and completion of works and handing over of the assets,etc.8. Ensure that Govt dues be remitted to proper quarter within three day of its receipt or realiation to maintain fiscal balance and fiscal space

available for appropriate spendind to accelerate growth and development.9.Ensure that all statutary records be maintained as prescribed in OPSAP Rules2002 and at the end of each month the BDO shall verify the

cash balance in the chest with that of cash book and record signed and dated certificate to that effect.

Result Of Audit

SlNo

Name Of TheParagraph

Amountsuggested for

recovery(In Rs:)

Amount kept onobjection(In Rs:)

AmountSurchargeable(I

n Rs:)

AmountEmbezzlement(I

n Rs:)

AmountOthercases(In

Rs:)

Remarks

1 5.1 0.00 28000430.37 0.00 0.00 0.002 8.1 5716100.00 5716100.00 5716100.00 0.00 0.003 14.2 0.00 536719.00 0.00 0.00 0.004 14.3 0.00 659987.00 0.00 0.00 0.005 14.4 0.00 20000.00 0.00 0.00 0.006 14.7 0.00 150000.00 0.00 0.00 0.007 14.8 0.00 50522.00 0.00 0.00 0.008 14.9 0.00 30000.00 0.00 0.00 0.009 14.10 0.00 745100.00 0.00 0.00 0.0010 14.15 0.00 101000.00 0.00 0.00 0.0011 14.16 0.00 310000.00 0.00 0.00 0.0012 14.17 0.00 11000.00 0.00 0.00 0.00

64 / 65


13 14.18 0.00 130000.00 0.00 0.00 0.0014 14.19 0.00 198812.00 0.00 0.00 0.0015 15.1 6227.00 6227.00 6227.00 0.00 0.0016 15.2 5346.00 5346.00 5346.00 0.00 0.0017 15.3 0.00 249367.00 0.00 0.00 0.0018 15.4 0.00 145195.00 0.00 0.00 0.0019 15.5 0.00 61868.00 0.00 0.00 0.0020 15.6 3538.00 3538.00 3538.00 0.00 0.0021 15.7 9656.00 9656.00 9656.00 0.00 0.0022 15.8 15377.00 15377.00 15377.00 0.00 0.0023 15.9 2398.00 2398.00 2398.00 0.00 0.0024 15.10 3240.00 3240.00 3240.00 0.00 0.0025 15.11 1061.00 1061.00 1061.00 0.00 0.0026 15.12 0.00 136900.00 0.00 0.00 0.0027 15.13 1577.00 1577.00 1577.00 0.00 0.0028 15.14 0.00 12643384.00 0.00 0.00 0.0029 18.1 0.00 4875947.00 0.00 0.00 0.00

Total 5764520.00 54820751.37 5764520.00 0.00 0.00

Audit Certificate

Cetrified that the accounts of Khaprakhol Panchayat Samiti for the financial year 2014-2015 have been covered under audit and found correctsubject to the comments / remarks offered in the foregoing paragraphs .

Spot Recovery

Sl No Ref Para No/Audit ObjectionStatement Page No

M.R.No Date Amount(In Rs:) Name of the person

1 11.1 40 SL.NO.25 2015-12-03 143140 Shri.Satish Ch.BisiTotal143140

Powered by TCPDF (www.tcpdf.org)

65 / 65

http://www.tcpdf.org

128974_AR_2015-2016-BOLANGIR.pdf - Local Fund Audit

Documents

Transcript of 128974_AR_2015-2016-BOLANGIR.pdf - Local Fund Audit