224078_AR_2016-2017-KALAHANDI.pdf - Directorate of ...

AUDIT REPORT 07-02-2017

LOCAL FUND AUDIT, KALAHANDI, ODISHA

CATEGORY : Panchayat Samiti,General Audit Report No : 224078/AR/2016-2017-KALAHANDI

PARA: 1 TITLE SHEET

1 Name of the Institution : M.Rampur P.S

2 Year of Accounts under Audit : 2015-2016

3 Name of the Local Authority during the year of A/Cs : SRI BASUDEV NAYAK,OAS -I-JBFROM 01-04-15 TO 31-03-16

Name of the Local Authority at the time of Audit : SRI BASUDEV NAYAK,OAS -I-JB

4 Duration of Audit : 29-08-2016 To 04-11-2016 (Mandays Consumed :- 30)

5 Name of the Auditors : JAYA KRISHNA PANDA - Lead Auditor(29-08-2016 to 04-11-2016)SANA KUMAR JANI - Auditor(29-08-2016 to 04-11-2016)

6 Name of the Reviewing Officer : DINABANDHU BEHERA(Audit Superintendent)

7 Date of submission of report by Reviewing officer : 08-12-2016

8 Entry Conference Date : 17-08-2016

9 Exit Conference Date : 25-01-2017

10 Name of the District Audit Officer : BIBHUTI BHUSAN RATH

11 Date of approval of report by District Audit Officer : 07-02-2017

1 / 86


PARA: 2 PHYSICAL VERIFICATION

Slno Items Date Of Physicalverification Before /After Transaction

Physical Balance Balance As per CashBook / StockRegister

Reference To ThePage No Of CashBook / StockRegister

Discrepancies If Any

1 Measurement Books 29-08-2016 1 1 PAGE 36 Nil

2 Cash in hand 29-08-2016 0.94 0.94 PRIASoft cash book Nil

3 Others

4

5 ServicePostageStamps

29-08-2016 1580 1580 PAGE 43 Nil

6 MiscellaneousReceipt Books

29-08-2016 10 10 PAGE 31 Nil

Comments

POM No.01/ dt.29.08.2016

As per Rule 20 of Orissa Local fund Audit Act the physical verification of Cash in hand, unused MBs, Unused postage stamps, unused Receipt books etc wasconducted before transaction. The physical verification of cash was conducted on the date of commencement of audit i.e. on 29.08.16 as the cash book was madeup to date.

2 / 86


PARA: 3 LIST OF VERIFIED RECORDS

A : List Of Verified Records/RegisterSlno List Records/Register Rules Form No1 T.A. Bill for members of the Samiti Rule 88(b) Form No.-XXXIX2 Muster Roll Rule 85(1) Form No.-XXXVII & XXXVIII3 Stock Register of MBs Rule 80(2)4 Measurement Books Rule 80(1) Form No.-XXXIV5 Register of Administrative Approval Rule 76(4) Form No.-XXXIII6 Register of Estimates Rule 76(4) Form No.-XXXII7 Stock Book Rule 71 Form No.-XXV-A8 Log Book Rule 60 Form No.-XXII9 Stationery Account Rule 56 Form No.-XXI10 Stamp Account Rule 56 Form No.-XX11 Cash Book Rule 32 Form No.-X12 Guard file for paid vouchers Rule 2013 Bill Register Rule 18(1) Form No.-V14 Allotment Register Rule 11 Form No.-IV15 Pass Books Rule 716 Misc. Receipts Rule 6(2) Form No.-II17 Grant-in-Aid Register Rule 5(4) Form No.-I18 P.L. Account Rule 5(2)

B : List of Records/Registers not Produced to AuditSlno List Records/Register Rules Form No1 Completion Certificate Rule 80(1) Form No.-XXXV2 Issue of Tender orders Rule 74(3)(d) Form No.-XXIX3 Execution of agreements with the

ContractorsRule 74(3)(d) Form No.-XXX

4 Execution of agreements with theother agencies other thanContractors.

Rule 74(3)(e) Form No.-XXXI

5 Forms to be used by theContractors for submission ofTenders

Rule 74(1) Form No.-XXVI to XVIII

6 Register of lapsed Deposits Rule 64 Form No.-XXIV7 Register of Cheques and Drafts

receivedRule 63 Form No.-XXIII

8 Register of Immovable Properties Rule 49 Form No.-XVIII9 Revenue Register Rule 51 Form No.-XIX10 Loan Register Rule 46 Form No.-XVI11 Appropriation of Loan Register Rule 47(1) Form No.-XVII12 Register of Securities Rule 45(1) Form No.-XV13 Deposit Ledger Rule 44 Form No.-XIII, XIV14 Register of Outstanding Advances Rule 43 Form No.-XII15 Register of Advances Rule 42(1) Form No.-XI16 Indemnity bond executed Rule 31(3) Form No.-IX17 Cheque Books Rule 2218 Permanent Advance Cash Book Rule 21 Form No.-VIII19 Guard file for supply Rule 18(4)20 Order Book Rule 18(3) Form No.-VI or VII

C : List of Records/Registers not MaintainedSlno List Records/Register Rules Form No

D : List of Records/Registers not RequiredSlno List Records/Register Rules Form No1 Receipts for taxes Rule 6(3) Form No.-III

Comments

POM NO.01/29.08.16

Besides those the following records were verified in course of audit.

3 / 86


1.PL A/C Cash Book.

2.MISC Cash Book.

3.CC Road Cash Book.

4.BRGF Cash Book.

5.MPLAD Cash Book.

6.MLALAD Cash Book.

7.WODC Cash Book.

8.NREGA Cash Book.

9.RLTAP Cash Book.

10.Hon.Cash Book.

11.SPF,SDP Cash Book.

12IHHL/TSC Cash Book.

13.TFC Cash Book.

14.IAP Cash Book.

15.BKBK Cash Book.

16.NRLM Cash Book.

17.RTI cash book.

18.IAY/MO KUDIA Cash Book.

19.BKSS Cash book.

20.MADA Cash book.

21.PMGSY Cash book.

22.Staff Salary cash book.

23.Teachers salary cash book.

24.OAP.ODP,NOAP CASH BOOK.

25.NFBS CASH BOOK.

26.PMS CASH BOOK.

27.MDM Cash book.

Non Maintenance of accounts and records and register

As per the provision made in Panchayat Samiti Act.1959 and Odisha Panchayat Samiti accounting procedure rules 2002 ,the following records and registerrelating to the year 2015-16 ,was not maintained The local authority was asked the reason for non-maintenance of their prescribed records,to which the localauthority replied that, henceforth the records will be maintained. The details of records not maintained with corresponding Rules and remarks for non-maintain arefurnished below.

Sl.No Name of the accountregister/records

Corresponding Rules Remarks

1 Budget of the Samiti Sec-24(1)(2) pf P.S Act.1959 Non- preparation of annual budget reduced accountabilityand smooth financial control at the level of P.S , Budget, isthe statutory requirement without it the expendituremechanism will fail, and the expenditurebecome un-authorised

2 Security deposit Ledger Rule-44 of PSAP Rules Non-preparation of SD ledger results failure in monitoring ofSD refund and attract the risk of double paymentto executants.

4 / 86


3 Property Register Rule-49 Due to non-maintenance of property register. The exactposition of the property of the P.S such as land, ponds,market complex could not be ascertained. In due course therevenue generated from the properties shall be nullified.

4 Asset register Govt. Instruction as per scheme guideline Due to non-maintenance of the asset register the true pictureof the assets created under various schemes could not beensured in the periodical reporting. Thus, no consolidateddatabase on assets created. Could be made possible

5 Bank reconciliation statement G.O NO.5302/PR 23.04.2009, 690/F.dt.21.01.2009,13000/PR dt.25.07.14 , 14261/ PR20.05.2013 Rule-33 of PSAP Rules

Due to non-reconciliation of the difference between closingbalance of all Pass Books and all Cash. Due tonon-reconciliation of the difference between closing balanceof all Pass Books and all Cash Books the possibility offinancial fraud cannot be ruled out. .Further the closingbalance of the cash book will be over stated or under statedresulting incorrect picture of cash management.

6 Outstanding advance ledger Rule-43 Due to non-maintenance of outstanding advance ledger, theP.S authorities could not keep watch over the defaultingadvance holder there by leading to huge accumulation ofoutstanding advance rolling un-adjusted for years together

7 Allotment register of development funds

Rule-11 Due to non-maintenance of allotment register of schemefunds the P.S authorities could not keep watch over the receipt of scheme funds

8 Audit compliance register Due to non-maintenance of audit compliance register, theposition of audit Paras awaiting for settlement could not beascertained the cash book will be over stated or under statedresulting incorrect picture of cash management.

9 Receipt Expenditure statement. Receipt expenditure is a vital part of the account which actsas a mirror of the account in Toto. Non-maintenance of thesame may lead to

10 Grant-in aid register 5(4) As per PSAP rule 2002, Rule 5.4 A register in Form No. 1should be maintained to show the details of grants receivedanddrawn.

5 / 86


PARA: 4 FINANCIAL POSITION

M.Rampur P.S - 2015-2016

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 PS ACCOUNT 01-04-2015 223087693.25

96425342.81

319513036.06

172615343.00

31-03-2016 146897693.06

31-03-2016 144277416.06

2620277.00

2 GOVTACCOUNT

01-04-2015 27888271.03

47045512.00

74933783.03

41757759.00

31-03-2016 33176024.03

31-03-2016 32773010.03

403014.00

GRANDTOTAL

250975964.28

143470854.81

394446819.09

214373102.00

180073717.09

177050426.09

3023291.00

Comments

Details of closing balance furnished below.

1. In Bank:- Rs.176750424.91

2. In Cash . :- Rs. 0.94

3. In P.L.:- Rs. 300000.24

Total:- Rs.177050426.09

HEAD OF ACCOUNT CASH IN HAND BANK ACCOUNT SCHEME

11703064078-State Bank of India 14627389.00BKBK

BKBK Total 0.00 14627389.00

11703064056-State Bank of India 1901376.00BRGF

BRGF Total 0.00 1901376.00

30889662073-State Bank of India 3258974.00CC road

CC road Total 0.00 3258974.00

Cash In Hand 0.11 CRF

11703063993-State Bank of India 1449850.00CRF

32438824311-State Bank of India 136250.00CRF

CRF Total 0.11 1586100.00

11703063993-State Bank of India 1691.00Election

32842815168-State Bank of India 482593.00Election

Election Total 0.00 484284.00

35274661481-State Bank of India 16411805.00GGY

GGY Total 0.00 16411805.00

33173292637-State Bank of India 199726.00HON

HON Total 0.00 199726.00

30889662186-State Bank of India 12643235.00IAP

IAP Total 0.00 12643235.00

6 / 86


32438799428-State Bank of India 1351955.00IAY

11703064001-State Bank of India 2250857.00IAY

IAY Total 0.00 3602812.00

84004369218-UTKAL GRAMYA BANK 270848.00IEC

IEC Total 0.00 270848.00

11703063993-State Bank of India 34454.00KL

33173264064-State Bank of India 221568.00KL

KL Total 0.00 256022.00

11703063993-State Bank of India 1138280.00MADA

12174057937-UTKAL GRAMYA BANK 1000000.00MADA

12206010111-UTKAL GRAMYA BANK 1000000.00MADA



MADA Total 0.00 4934477.00

Cash In Hand 0.80 MGNREGS

31087730605-State Bank of India 114179.19MGNREGS

MGNREGS Total 0.80 114179.19

31715870870-State Bank of India 6814402.00MLALAD

MLALAD Total 0.00 6814402.00

30809682469-State Bank of India 2792425.00MO KUDIA

MO KUDIA Total 0.00 2792425.00

30889662222-State Bank of India 2373196.00MPLAD

MPLAD Total 0.00 2373196.00

31715869468-State Bank of India 72870.00NRLM



NRLM Total 0.00 306779.00

11703064067-State Bank of India 1819157.00RLTAP

RLTAP Total 0.00 1819157.00

11703068164-State Bank of India 10740.98RTI

RTI Total 0.00 10740.98

33700118901-State Bank of India 90180.00TSC

30889662493-State Bank of India 102729.00TSC

TSC Total 0.00 192909.00

84013698255-UTKAL GRAMYA BANK 229454.00SDP

SDP Total 0.00 229454.00

31715872040-State Bank of India 16453121.00SFC

SFC Total 0.00 16453121.00

33700128374-State Bank of India 1376524.00SPF

SPF Total 0.00 1376524.00

11842162236-State Bank of India 1815827.00MISC

12206010111-UTKAL GRAMYA BANK 2842865.00MISC


7 / 86



12174057937-UTKAL GRAMYA BANK 2775232.00MISC

MISC Total 0.00 24685877.20

11703063993-State Bank of India 126686.00PMGAY

PMGAY Total 0.00 126686.00

31715868352-State Bank of India 15275833.00SC/ST Dev

SC/ST Dev Total 0.00 15275833.00

11703068051-State Bank of India 2802678.54THFC

THFC Total 0.00 2802678.54

30546332512-State Bank of India 8426405.00WODC

WODC Total 0.00 8426405.00

TOTAL 0.91 143977414.91

PL account 300000.24

TotAL PS account 0.91 144277415.15

GOVT ACCOUNT

912010005438261-AXIS Bank 1176931.00MDM

30746223889-State Bank of India 6059904.00MDM

MDM Total 0.00 7236835.00

32842812860-State Bank of India 542753.00NFBS

NFBS Total 0.00 542753.00

30746215982-State Bank of India 911622.00NOAP

34778931556-State Bank of India 23332370.00NOAP

NOAP Total 0.00 24243992.00

33173295504-State Bank of India 388064.00PMS

PMS Total 0.00 388064.00

32309533512-State Bank of India 35422.00SSA

SSA Total 0.00 35422.00

11703063993-State Bank of India 12262.00TEACHER SALARY

TEACHER SALARY Total 0.00 12262.00

Cash In Hand 0.03 SSAOC

11703063993-State Bank of India 137582.00SSAOC

11703063256-State Bank of India 176100.00SSAOC

SSAOC Total 0.03 313682.00

TOTAL 0.03 32773010.00

GRANT TOTAL 0.94 177050425.15

GRANT TOTAL 177050426.09

DETAILS OF DISCREPANCY BETWEEN THE CASH BOOK AMOUNT AND THE AUDIT AMOUNT IN RESPECT OF DIFFERENT CASH BOOKS OF P. S ACCOUNT

Name of the grant Discrepancy due to

Grants not taken tocash book

Excess grantsshown in the cash

book

Expenditure notreflected in the cash

book

Total:-

8 / 86


IAP 636304 -636304

MPLAD -360000 -360000

BRGF 40991 26227 14764

WODC 19405 200000 -180595

MO KUDIA 105000 360000 -255000

ELECTION -232500 -232500

MISC 3930088 3930088

KL 62173 494990 -432817

Total:- 1847636

Bank int. not taken to cash book 773952 773952

Bank charges not taken to cash book 1311 -1311

C.B of all grants as per Cash Books 144277416.06

Total 4931609.00 -592500.00 1718832.00 146897693.06

DETAILS OF DISCREPANCY BETWEEN THE CASH BOOK AMOUNT AND THE AUDIT AMOUNT IN RESPECT OF DIFFERENT CASH BOOKS OF GOVT. ACCOUNT

Sl.No Description Amount01 Closing Balance as per all Cash Books 32773010.0302 Add difference as per last audit report 14262.0003 Allotment received but not taken to Cash Book 390000.0004 Bank charges deducted but not reflected in Cash Book (-) 1311.00 Total 33176024.03In response to objection memo regarding reconciliation of bank account ) vide POM 06/28.09.16 POM No 10/07.10.16 (relating to previous year discrepancy) localauthority agreed to reconcile the same . But the same was not done till the date of exit conference. Hence the local authority is advised to takes necesary steps forearly settlement

Discrepancy between cash book & pass book (PL ACCOUNT) POM NO11/13.10.16

On scrutiny of the PL account cash book with reference to the treasury pass book, a discrepancy of Rs 62000 was noticed between the Pass Book and the CashBook figures . Necessary steps may be taken to ascertain the head of account & necessary reconciliation may be made in the PL account cash book. During theExit Confeence the BDO assured to work out and settle the difference

PL account as per cash book 300000.24

PL account as per pass book 362000.24

Difference 6200

Persistent irregularities w.r.to financial management in the PS

The following persistent irregularities were noticed during the year under audit.

1. Despite objections raised in the previous Audit Reports and in contravention to provision under Rule-33 of P.S.A.P. Rules-2002, not a single pass book orstatement of bank accounts was compared and verified by the B.D.O. after receipt of the same from the banks with the entries of the cash books to ensurecorrectness of remittances.

2. In violation of Rule-36(1) of the P.S.A.P. Rules-2002, neither the register of receipt and expenditure nor the detailed head wise analysis of the closing balancewas maintained by the local authority on the basis of the supporting records.

3. In contravention of Rule-36(2) of the P.S.A.P. Rules-2002, not a single entry was attested by the B.D.O. in the receipt and expenditure side of the Cash Book afterbeing satisfied about the correctness of the same with reference to the supporting documents and registers.

4. As per Rule-36(2)(e) of the P.S.A.P. Rules-2002, the B.D.O. / A.B.D.O. / Chairman (or who so ever he desires) shall verify the cash balance in the chest with thebalance in the Cash Book at the end of each month and record the same with his signature and date with a certificate. In case of any difference between thephysical balance and the Cash Book balance, the same shall be explained. Such non-conduct of physical verification at the end of the each month violates theabove rule. Further it was stressed upon to maintain annual receipt and expenditure register soon on priority basis.

5. As per rule -3 OGFR all transactions must be brought to account without delay. While working on the financial position the audit observed that the interestsaccrued by different bank accounts are booked as receipt once during the year in consolidated manner. This habit should be changed and regularity should bemaintained. As per rule-9 of OGFR, financial propriety should be maintained while incurring expenditure. But it is not properly adhere to. This habit should beavoided .As per O.M number -2983/PR Dt.22.03.2000 & Vide letter No 13000/25.12.13 of PR Dep't. instruction has been issued to maintain one-savings account forone scheme. In course of audit it was noticed that the same rule has been violated. One-savings account deals with several schemes & vice-versa. Further GO No

9 / 86


14261/Dt 20.05.13 it is clearly mentioned that multiple account for one-scheme goes against rule &poses difficulty in reconciliation the BDO shall maintain & operatesavings account for one-scheme. But the same instruction has been violated. Local authority should take suitable steps to follow the Govt. instructions.

Maintenance of Flexi Account in banks w.r.t. Scheme funds (pom no 02/29.08.16 page 3)

These days Banks are offering facilities to better higher returns on Savings account through Flexi Deposits. It helps earn high returns of a fixed deposit on surplusmoney in the Savings Account. The Principal Secretary to Govt., Finance Department in his Letter No.35425(42)/F Dt.12.10.12 instructed on investment of schemefunds in bank account by the implementing agency of centrally sponsored plan schemes above a threshold limit in fixed deposit through flexi account system may beimmediately adopted .By the Flexi accounting system the entire fund besides a nominal amount like Rs1,00,000/- only will be converted to temporary fixed depositswhile balance will lie in savings banks accounts .On requirements the entire amount can be drawn and utilized as good as like a savings bank account , Formaintenance of Flexi account in case of Scheme fund . In response to objection memo local authority replied that no flexi account maintained during 2015-16.However instruction noted for future guidance.

Annual budget (pom no 02/29.08.16)

As per Section-24(1) of the Odisha Panchayat Samiti Act, 1959 Budget shall be sanctioned by the PS and vide section 24(2) the Budget stands valid unlessmodified by the Dist. Collector. But in M.Rampur PS it is observed that no Budget is prepared for the planed expenditure. However for the Non-Planned Expenditurefavoring the head of account salaries is prepared regularly. In absence of the proper Budget Audit is unable to compare the Budgeted receipt and expenditure withthe actual receipt and expenditure. Non-preparation of the Budget makes spending authorities unrestrained & thereby the possibility of financial irregularitiesbecomes more transient & highly affects the maintenance of accounts. Different Schemes launched for public usages by the Higher Administrative PlanningAuthorities are executed aimlessly. Audit suggests Annual Budget be prepared and produced to the audit positively forthwith. In response to objection memo page 2local authorities replied that during 2015-16 no annual budget was prepared. Instruction noted for future guidance.

ABSTRACT OF PS ACCOUNT( DETAIL IN PARA 18.1)

The abstract of receipt expenditure position of PS account of M.Rampur PS with major heads is furnished below.

MAJOR HAEDS OB as 01.04.15 Receipt during theyear 2015-16

Total Expenditure during theyear 2015-16

CB as on 31.03.16

Grants 198141394.09 81400099.81 279541493.90 165119549.00 114421944.90

Other than grants 6399336.58 5867469.00 12266805.58 7137675.00 5129130.58

Own source 948252.59 604590.00 1552842.59 358119 1194723.59

Interest 17598709.99 8553184 26151893.99 26151893.99

Total 223087693.25 96425342.81 319513036.06 172615343.00 146897693.06

Abstract of bank interest

Bank interest credited into the pass book 7779232.00

Bank interest not credited into the pass book 773952.00

Total 8553184.00

ABSTRACT OF GOVT. ACCOUNT( DETAIL IN PARA 18.2)

Govt account

MAJOR HEADS OB AS ON 01.04.15 RECEIPT DURING THEYEAR 2015-16

TOTAL EXPENDITURE DURINGTHE YEAR 2015-16

CB AS ON 31.03.16

GRANTS 0 0

OTHER THAN GRANTS 25124857.03 46543185.00 71668042.03 41757759.00 29910283.03

BANK INT 2763414 502327 3265741 3265741

Total 27888271.03 47045512.00 74933783.03 41757759.00 33176024.03

10 / 86


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

M.Rampur P.S - 2015-2016

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 ALL ACCOUNTS 01-04-2015 186731717.46 31-03-2016 176750424.91 9981292.55

GRAND TOTAL 186731717.46 176750424.91 9981292.55

Reconciliation

Slno Name of the Bank A/C No. Closing BalanceDate As on(dd/mm/yyyy

ClosingBalance inPassBook(In Rs:)(A)

Closing Balancein Bank DateCash Book(dd/mm/yyyy)

ClosingBalance inBank asmentioned inCashBook(InRs:) (B)

Difference(InRs:)(A-B)

Remarks

1 SBI 30746215982 31-03-2016 739222.00 31-03-2016 911622.00 -172400.00NOAP

2 SBI 34778931556 31-03-2016 23370752.00 31-03-2016 23332370.00 38382.00NOAP

3 SBI 30889662186 31-03-2016 12662456.00 31-03-2016 12643235.00 19221.00IAP

4 SBI 30889662073 31-03-2016 3662966.00 31-03-2016 3258974.00 403992.00CC ROAD

5 SBI 31715872040 31-03-2016 16731082.00 31-03-2016 16453121.00 277961.00SFC

6 UGB 84013698255 31-03-2016 224500.00 31-03-2016 229454.00 -4954.00SDP

7 SBI 30889662222 31-03-2016 1700383.00 31-03-2016 2373196.00 -672813.00MPLAD

8 SBI 11703064056 31-03-2016 2062422.00 31-03-2016 1901376.00 161046.00BRGF

9 SBI 30546332512 31-03-2016 8224748.00 31-03-2016 8426405.00 -201657.00WODC

10 SBI 11703068051 31-03-2016 2408999.54 31-03-2016 2802678.54 -393679.00THFC

11 SBI 11703064078 31-03-2016 14295484.00 31-03-2016 14627389.00 -331905.00BKBK

12 SBI 31715868352 31-03-2016 15620799.00 31-03-2016 15275833.00 344966.00SC/ST DEV

13 SBI 30809682469 31-03-2016 2742425.00 31-03-2016 2792425.00 -50000.00MO KUDIA

14 SBI 32438824311 31-03-2016 136150.00 31-03-2016 136250.00 -100.00CRF

15 SBI 32842815168 31-03-2016 249853.00 31-03-2016 482593.00 -232740.00ELECTION

16 SBI 11703064001 31-03-2016 2440857.55 31-03-2016 2250857.00 190000.55IAY

17 SBI 33173295504 31-03-2016 407124.00 31-03-2016 388064.00 19060.00PMS

11 / 86


18 SBI 31715870870 31-03-2016 6714302.00 31-03-2016 6814402.00 -100100.00MLALAD

19 SBI 11842162236 31-03-2016 3171555.83 31-03-2016 1970798.00 1200757.83MADA

20 SBI 33173264064 31-03-2016 221328.00 31-03-2016 221568.00 -240.00KL

21 SBI 31087730605 31-03-2016 113440.81 31-03-2016 114179.19 -738.38MGNREGS

22 SBI 11703064067 31-03-2016 1819082.00 31-03-2016 1819157.00 -75.00RLTAP

23 SBI 32309533512 31-03-2016 34827.00 31-03-2016 35422.00 -595.00SSA

24 SBI 30746223889 31-03-2016 6038721.00 31-03-2016 6059904.00 -21183.00MDM

25 UGB 12174057937 31-03-2016 6927883.60 31-03-2016 3775232.00 3152651.60Misc

26 SBI 33700118901 31-03-2016 94976.00 31-03-2016 90180.00 4796.00TSC

27 AXIS Bank Bhawnipatna 912010005438261

31-03-2016 981289.04 31-03-2016 1176931.00 -195641.96MDM

28 SBI 32438823260 31-03-2016 1641126.00 31-03-2016 1641226.00 -100.00MADA

29 UGB 12206010111 31-03-2016 4696510.00 31-03-2016 3842865.00 853645.00MADA

30 SBI 32537634485 31-03-2016 17336894.00 31-03-2016 13379517.00 3957377.00MISC

31 SBI 11703063256 31-03-2016 372349.00 31-03-2016 176100.00 196249.00SSAOC

32 SBI 11703063993 31-03-2016 8313350.11 31-03-2016 6773241.20 1540108.91KL

33 SBI 11703068164 31-03-2016 10740.98 31-03-2016 10740.98 0.00RTI

34 UGB 84004369218 31-03-2016 270848.00 31-03-2016 270848.00 0.00IEC

35 SBI 35277326427 31-03-2016 99322.00 31-03-2016 99322.00 0.00NRLM

36 SBI 32438799428 31-03-2016 1351955.00 31-03-2016 1351955.00 0.00IAY

37 SBI 30889662493 31-03-2016 102729.00 31-03-2016 102729.00 0.00TSC

38 SBI 33173292637 31-03-2016 199726.00 31-03-2016 199726.00 0.00HON

39 SBI 33700128374 31-03-2016 1376524.00 31-03-2016 1376524.00 0.00SPF

40 SBI 32695659769 31-03-2016 134587.00 31-03-2016 134587.00 0.00NRLM

41 SBI 32842812860 31-03-2016 542753.00 31-03-2016 542753.00 0.00NFBS

42 SBI 31715869468 31-03-2016 72870.00 31-03-2016 72870.00 0.00NRLM

43 SBI 35274661481 31-03-2016 16411805.00 31-03-2016 16411805.00 0.00GGY

Total 186731717.46 176750424.91 9981292.55

Bank reconciliation

As per G.O. No.690/FIN, Dt.21.01.2009 of Principal Secretary to Govt., Finance Dep't., it has been categorically specified that the Local Authority of the PanchayatSamiti must have to prepare reconciliation statement between Cash Book figure and Pass Book figure at the end of each month. As per GO NO 5352/PR/ 11.02.09BDO should take necessary steps for analysis of cash at his level. Vide letter No 14261/20.05.2014 Para (5) it is clearly mentioned that the DDO concerned shallmake reconciliation of scheme-wise Cash book vis-à-vis scheme-wise bank Pass book & cheque register in the 1st week of every month without fail & a certificate to

12 / 86


that effect shall be recorded in the scheme cash book with countersignature of the head of the office (PD DRDA, BDO, DPO, EO etc as cash may be). Similarly, atthe end of the financial year , DDO shall work out & record prominently, at the end of the financial year, DDO shall work out & record prominently, the openingbalance & closing balance of each & individual scheme. The interest accrued in scheme wise bank account should take to concerned scheme cash book. Vide GONO 25357 Dt 11.10.2013 in job chart of accounts officer of Block is communicated. In the job chart of the account officer it is clearly mentioned that he shouldensure certificate by DDO in the 1st week of every month without fail. At the end of the financial year, he shall work out & record prominently, the opening balance &closing balance. But the same procedure has not been adopted in this institution.

The detail of bank reconciliation between bank balance as per cash book and pass book is furnished below:-

1OAP/ODP SBI-30746215982

i. Closing balance as per cash book on dt.31.03.16 911622

ii. Receipt shown in cash book but not deposited in pass book R-39/17.3.16 -172400

Total 739222

iii. Closing balance as per pass book on dt. 31.03.16 739222

2OAP/ODP SBI-34778931556


ii. Amount taken less in cash book( cash book R-13/4.8.15 Where,in place ofRs.4109100 taken as Rs.4070100)

39000

Bank charge not reflected on cash book,on dt.12.11.15 -618

Total:- 23370752

Closing balance as per pass book on dt. 31.03.16 23370752

3IAP SBI-30889662186


ii. Amount drawn from pass book but not shown in cash book

Lt.No.-2/10.4.15 161630

Lt.No.-24/8.6.15 245415

Lt.No.-59/2.7.15 213606

620651 -620651

iii. Excess payment shown in cash book Where,as per P-42/8.6.15=297818,but drawnfrom pass book Lt.N0.-43/8.6.15=297813

5

iv. Less payment shown in cash book

Where,as per P-117/7.10.15=267022,but drawn from pass bookLt.N0.-120/16.10.15=281218

14196

Where,as per P-89/14.9.15=44676,but drawn from pass bookLt.N0.-92/14.9.15=46138

1462

13 / 86


15658 -15658

v. O.B difference 655525

Total:- 12662456

vi. Closing balance as per pass book on dt. 31.03.16 12662456

4C.C ROAD SBI-30889662073

i. closing balance as per cash book on dt.31.03.16 3258974

ii. Amount shown in cash book but not drawn from pass book

p-2/10.04.15 Rs.161630.00 & P.24/08.06.15 Rs.245415.00 407045

p-92/23.02.16 As per Lt.No.90/24.2.16 drawn from pass book Rs.8000 but shown inCash book Rs.5000

-3000

iii. O.B difference -53

Total:- 3662966

iv. Closing balance as per pass book on dt. 31.03.16 3662966

5SFC SBI-31715872040


ii. Deposited in pass book but not taken in cash book

Interest/25.6.15 251239

iii. Drawn from pass book but not reflected in Cash book

Lt.No.-5/23.3.16 -7000

iv Taken in cash book but not drawn from pass book

Lt.N-5/P-57/23.2.16 2000

v O.B difference 31722

Total:- 16731082


6SDP SBI-84013698255


ii. Excess receipt taken in Cash book -4924

where same interest taken two times as R-3/31.12.15=Rs.4924 &R-4/31.12.15=Rs.4924

iii. Adjusted from O.B -461995

iv. O.B difference 461965

Total:- 224500

v. Closing balance as per pass book on dt. 31.03.16 224500

7MP.LAD SBI-30889662222

14 / 86



ii. Exces reiceived shown in cash book -360000

Where Rs.1485372 deposited in pass book on dt.31.07.15 but reflected in Cash bookRs.1845372 as R-2 on 31.7.15

iii. Bank charge not reflected in Cash book on dt.28.1.16 -229

iv Lt.No.-5/31.3.16 encashed on dt.4.4.16 35434

v. O.B difference -348018

Total:- 1700383


8BRGF SBI-11703064056



Cash deposited on dt.20.4.15 40991

iii. O.B difference 12230

iv. Drawn from pass book but not shown in cash book

Lt.No.-55/16.9.15 -24227

Lt.No.-105/26.2.16 -2000

Where as per Adv.No.105/26.2.16 drawn from pass book Rs,3000 but shown in cashbook p-54/26.2.16 Rs.1000

v. Reflected in Cash book but not drawn from pass book

p-43/3.10.15 7500

p52/4.2.16 126552

Total:- 2062422


9WODC SBI-30546332512

i Closing balance as per cash book on dt.31.03.16 8426405

ii Bank commission not reflected in cash book

30.4.15 -253

1.10.15 -285

16.3.16 -258

16.3.16 -286

iii. Deposited in pass book but not taken in cash book

XFER,DP/25.20.16 19405

iv. Grant/31.3.16 Encashed on dt.4.4.16 -200000

v. O.B difference -19980

Total:- 2802678.54

15 / 86



10THFC SBI-11703068051

i. Closing balance as per cash book on dt.31.03.16 2802678.54

ii. Drawn from pass book but not shown in cash book

Lt.no.-61/16.11.15 -236187

Lt.no.-62/24.11.15 -390057

Lt.No.-63/2.12.15 -23912

iii. Lt.No.-87/31.3.15 encashed on dt.4.4.16 160668

O.B difference 95809

Total:- 2408999.54

iv. Closing balance as per pass book on dt. 31.03.16 2408999.54

11BKBK SBI-11703064078



Lt.No.-43/3.10.15 -7500

Lt.No.-3/4.2.16 -126552

Panchanana Bisoi/19.3.16 -181514

iii. Reflected in Cash book but not drawn from pass book

Lt.No.-55/P-54/16.9.15 drawn from BRGF Cash Book A/c 24277

Lt.No.-137/p-116 encashed on dt.2.4.16 134452

iv. O.B difference -175068

Total:- 14295484

v. Closing balance as per pass book on dt. 31.03.16 14295484

12ST/SC Development SBI-31715868352



Interest on dt.25.12.16 345266


Total:- 15620799


13BPGY SBI-30809682469



Lt.No.-2367/9.11.15 -125000

Lt.No.-2386/17.11.15 -50000

16 / 86


Lt.No.-Pira Majhi/18.11.15 -50000

Lt.No.-2412/20.11.15 drawn on 20.11.15 -125000

Lt.no.-2301/2.11.15 drawn on 02.11.15 -10000

iii. Shown in cash book but not drawn from pass book

P-14/25.5.15(Basanti Rana) P/22.dt.02.06.15 Rs.60000.00, P/23 dt.03.06.15Rs.135000.00

195000

P-95/31.3.16 difference 67863

iv. Shown excess payment in cash book on 31.03.2016 55000

Where two times taken payment as per Lt.No.-1374/18.8.15 on p-94/31.3.16=(-)50000& P-54/18.8.15=(-)50000 Ramesh Majhi/31.3.16 cheque encashed on 4.4.16

50000

vi. Adjusted from O.B(Previous year payment paid during the year 2015-16

J-33475109/4.4.15 450000

J-33475591/4.4.15 825000

vii. O.B difference -1332863

Total:- 2742425

viii. Closing balance as per pass book on dt. 31.03.16 2742425

14CRF SBI-32438824311


ii. O.B difference -100

Total:- 136150

iii. Closing balance as per pass book on dt. 31.03.16 136150

15ELECTION SBI-32842815168


ii. Shown in cash book but not deposited in pass book

Same amount taken as receipt two times -232500

ECS-120/26.2.16=232500

& R-6/26.2.16=2325000


Total:- 249853


16IAY/FRA SBI-11703064001


ii. Cheque issued on 31.3.16 but, encashed during 2016-17 upendra mahanand/2.4.16 10000

Lt.no.-439/2.4.16 180000

17 / 86


iii. O.B difference 0.55

Total:- 2440857.55

iv. Closing balance as per pass book on dt. 31.03.16 2440857.55

17PMS SBI-33173295504

Closing balance as per cash book on dt.31.03.16 388064

O.B difference 19060

Total:- 407124


18MLALAD SBI-31715870870


O.B difference (-)100100

Total:- 6714302


19MADA SBI-11842162236


O.B difference 1355728.83

Drawn from pass books but not reflected in the cash book

Lt No 09/31.12.15 75389

Lt No 11/17.12.15 79582

154971 -154971

Total:- 3171555.83

Closing balance as per pass book on dt. 31.03.16 3171555.83

20KL Grants SBI-33173264064


O.B difference -240

Total:- 221328


21MGNREGS SBI-31087730605

Closing balance as per cash book on dt.31.03.16 114179.19

O.B difference -738.38

Total:- 113440.81


22RLTAP SBI-11703064067


O.B difference -75

18 / 86


Total:- 1819082


23SSA SBI-32309533512


O.B difference -595

Total:- 34827


24MDM SBI-30746223889


O.B difference Cash book 5825413-Pass book 5804230.00 -21183

Total:- 6038721


25MADA SBI-12174057937


O.B difference Cash book 3506214-Pass book 6658568.60 3152651.6

Total:- 6927883.60


26TSC SBI-33700118901


O.B difference Cash book 154145-Pass book 158941.00 4796

Total:- 94976


27MDM Axis bank-912010005438261


O.B difference Cash book 1176931-Pass book 942897.04 -234033.96

bank int not taken to cash book

30.06.15 9403

26.09.15 9184

26.12.15 9589

31.03.16 10216

38392 38392

Total:- 981289.04


28MADA SBI-32438823260


19 / 86


O.B difference Cash book 1018464-Pass book 707199 -311265

MADA/2015-16/P/2/ 06.04.15 the previous year ob reconciled 311165

Total:- 1641126


29MADA SBI-12206010111


O.B difference Cash book 3842865-Pass book 4514139 671274

bank int not taken to cash book

03.06.15 89541

31.12.15 92830

182371 182371

Total:- 4696510


30MADA SBI-32537634485


Grant deposited on 30.03.16 but not reflected in the cash book 3955000

In R-15/30.11.15 the actual deposit in pass book is Rs 18197 but in the cash book asRs 19197

-1000

shown expenditure vide P-108/31.03.16 but not drawn from the pass book till 31.03.16 27289

Recept shown in the cash book vide R-15/30.11.15 -23912

Total:- 17336894


31Staff salary SBI-11703063256


OB difference 196879

Bank charges on 12.03.16 not reflected in the cash book -630

Total:- 372349


32MISC SBI-11703063993

20 / 86


Closing balance as per cash book on dt.31.03.16 6773241.2

O.B difference Cash book 21067560.2-Pass book 23016574.11 1949013.91

Deposited in the pass book but not reflected in the cash book

RTGS 31.08.15 43173

DEO,KLD 25.02.16 10000

GPSA PD 16.03.16 9000

62173 62173.00

Shown in the cash book vide P-51/30.11.15 but not drawn from pass book 23912.00

Ch No 876673 drawn on 22.05.15 but not reflected in the cash book -380000.00

Withdrawn from pass book but not reflected in the cash book -114990.00

Total:- 8313350.11


ABSTRCT OF RECONCILIATION

Closing Balance in Bank as mentioned in CashBook

176750424.91

Un reconciled OB 7186002.55

INT NOT TAKEN IN CASH BOOK 812344.00

GRANT /RECEIPT NOT TAKEN IN THE CASHBOOK

3604157.00

BANK CHARGES NOT TAKEN TO CASH BOOK -2559.00

WITHDRAWAL NOT REFLECTED IN THE CASHBOOK

-2848214.00

PAYMENT MADE IN 2015-16 BUT not ENCAHED 31.03.16 386102.00

AMOUNT WRONGLY RAISED IN BANK POSITION IN PROCESS OF RECONCILIATION 843460.00

Closing Balance in Pass Book 186731717.4

Special attention of local authority is drawn on the accounts having negative balance in Pass Book A/c

In course of audit it was noticed that some pass book balances shown in the cash book as on 31.03.16 is are less than the actual amount remain in the pass bookas on 31.03.16. In this case there is apprehension of misappropriation. Local authority is requested to reconcile the following pass book on priority basis as the cashbook balance is more than pass book balance. In failure of which, the matter will be brought to the notice of the higher authorities.

Name of the Bank A/C No. ClosingBalance in

PassBook (In Rs:)

(A)

ClosingBalance in

Bank asmentioned in

CashBook(InRs:) (B)

Difference(In Rs:)(A-B) Remarks

SBI 30746215982 739222.00 911622.00 -172400.00 NOAP

21 / 86


UGB 84013698255 224500.00 229454.00 -4954.00 SDP

SBI 30889662222 1700383.00 2373196.00 -672813.00 MPLAD

SBI 30546332512 8224748.00 8426405.00 -201657.00 WODC

SBI 11703068051 2408999.54 2802678.54 -393679.00 THFC

SBI 11703064078 14295484.00 14627389.00 -331905.00 BKBK

SBI 30809682469 2742425.00 2792425.00 -50000.00 MO KUDIA

SBI 32438824311 136150.00 136250.00 -100.00 CRF

SBI 31715870870 6714302.00 6814402.00 -100100.00 MLALAD

SBI 33173264064 221328.00 221568.00 -240.00 KL

SBI 31087730605 113440.81 114179.19 -738.38 MGNREGS

SBI 11703064067 1819082.00 1819157.00 -75.00 RLTAP

SBI 32309533512 34827.00 35422.00 -595.00 SSA

SBI 30746223889 6038721.00 6059904.00 -21183.00 MDM

SBI 32438823260 1641126.00 1641226.00 -100.00 MADA

SBI 1170306325 372349.00 176100.00 -176100.00 SSAOC

AXIS Bank Bhawnipatna 912010005438261

990537.04 1176931.00 -186393.96 MDM

48045275.39 50358308.73 -2313033.34

In response to objection memo no 12/13.10.16 local authority replied that necessary reconciliation will be made & compliance will be produced at the time of exitconference.

in response to objection memo local authority agree to reconcile the same & to produce the compliance at the time of exit conference. But till Exit Conference noreconciliation was made which was brought to the notice of the BDO in course of discussion in the conference . However, BDO assured to take steps after theongoing election process is over. Therefore it is once upon impressed that the reconciliation process be completed within one month and fact reported to audit forbetter appreciation .

Since the local authority has failed to reconcile the negative balance in the Pass Book on priority basis till the end of exit conference the fact was reported toCollector Kalahandi vide this Office Letter No.492/07.02.17 to issue necessary direction to BDO, M.Rampur P.S to reconcile the negative balance on priority basis

22 / 86


PARA: 6 STOCK POSITION

M.Rampur P.S - 2015-2016

Slno Material/ Item OpeningBalance

Receipt Issued ClosingBalance As perAudit

As per stockregister

Remarks

Comments

Ref. Memo No.05/27.09.2016 & 09/07.10.16 on idle stock materials

In pursuance to the POM cited above, the local authority directed Asst. Engineer, M.Rampur to conduct physical verification of stock which were remaining in thestock since long in idle condition. . As per direction, the Asst. Engg. had carried out a physical verification on 06.10.16. The result of physical verification isfurnished below.

Slno Material/ Item Closing Balance

As stock register

Actual physicalposition

Difference Rate per unit Total Cost Remarks

1 8MM MS Rod 1.26 0 1.264200 5292 SRP.34

2 MS DOOR 3 3 0.002288 0 SRP 129

3 4X7 DOOR 3 0 3.003172 9516 SRP111

4 3.6X6.6 DOOR 6 6 0.002652 0 SRP104

5 100MM HP 35 11 24.00200 4800 SRP77

6 CHULLAH 252 252 0.00100 0 SRP73

7 ROLLING SHUTTER 2 2 2.005700 11400 SRP15

8 MS WINDOW 4X4 8 8 0.003848 0 SRP124

9 DISPLAY BOARD 35 0 35.00810 28350 SRP117

10 SKY LIGHT 313 192 121.00100 12100 SRP54

11 MS WINDOW 3X4 4 4 0.003016 0 SRP138

12 MSWINDOW 3X4 1 1 0.002912 0 SRP81

Total 71458

As per PSAP rule 65 of PSAP Rules and read with Rule 103 of OGFR , the Block Development Officer and the store-keeper shall be responsible for the custody ofstores and their safety for which necessary arrangement shall be made by the Block Development Officer to keep them in efficient and good condition protectingthem from loss, damage and deterioration.

As per the physical verification, there are two rolling shutters but not in usable condition and 210 nos.of sky lights out of which 18 no are damaged.

Accordingly, as per the aforesaid rules i.e PSAP rule 65 & OGFR rule 103 the persons who have not handed over charges to their successor & subsequently led thestock to deterioration are held responsible for the same.

Necessary steps may be taken to recover the amount from persons responsible as mentioned below

1. Sri Rameswar Majhi, Ex.Head Clerk

2. Sri Dibakar Bag, Sr.Clerk

3.Loknath Das, Ex.Sr.Clerk

Slno Material/ Item Closing Balance Asstock register

Actual physicalposition

Difference Rate per unit Total Cost Person responsible

23 / 86


1 8MM MS Rod 1.26 0 1.264200 5292 Rameswar Majhi, EX HC

2 4X7 DOOR 3 0 3.003172 9516 Rameswar Majhi, EX HC

3 DISPLAY BOARD 35 0 35.00810 28350 Rameswar Majhi, EX HC

43158 Rameswar Majhi, EX HCTotal

4 ROLLING SHUTTER 2 2 2.005700 11400 LN Das, EX-Sr. clerk

11400 LN Das, EX-Sr. clerk Total

5 100MM HP 35 11 24.00200 4800 D.Bag, EX-Sr. clerk

6 SKY LIGHT 313 192 121.00100 12100 D.Bag, EX-Sr. clerk

16900 D.Bag, EX-Sr. clerk Total

71458 Grand Total

Further local authority may take suitable steps to utilise the following stocks to avoid further loss.

Slno Material/ Item Closing Balance As stock register Rate per unit Total Cost Remarks

2 MS DOOR 32288 6864 SRP 129

4 3.6X6.6 DOOR 62652 15912 SRP104

6 CHULLAH 252100 25200 SRP73

8 MS WINDOW 4X4 83848 30784 SRP124

11 MS WINDOW 3X4 43016 12064 SRP138

12 MSWINDOW 3X4 12912 2912 SRP81

93736 Total

In response to POM no local authority replied that the defaulter officials will be intimated for recovery & AE has been directed to utilse the stock in good condition indifferent developmental ongoing projects.

Responsible Person for this paragraph

Slno Name Designation Adress Amount(In Rs:)1 RAMESWAR MAJHI, EX

HCEX HEAD-CLERK AT PRESENT

HEAD-CLERK NARLABLOCK DIST KALAHANDI

43158.00

2 Dibakara Bag, Ex-Sr clerk Ex-Sr clerk At present ORS Collectorate Kalahandi

16900.00

3 Lokanath Das, Ex-Sr Clerk Sr clerk At present Sr. Clerk Civilsupply Office, kalahandi

11400.00

24 / 86


PARA: 7 INVESTMENT

M.Rampur P.S - 2015-2016 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 01-04-2015 80560.00 0.00 80560.00 0.00 31-03-2016 80560.00 31-03-2016 80560.00 0.00

GRANDTOTAL

80560.00 0.00 80560.00 0.00 80560.00 80560.00 0.00

DETAILS OF CB ON INVESTMENT & Comments :

DETAILS OF CB ON INVESTMENT & COMMENTS:

Details of Investment Position for 2014-15.

1.Panchayat Industry Saw Mill,M.Rampur----50000.00

2.Tribal Dev. Co-operative Society,M.Rampur.---25000.00

3.12 Year N.D.C.-------5560.00

Total---80560.00

No fresh investment was made during the year under audit . It is seen from the last and previous audit report that a sum of Rs80560.00 was invested with the threedifferent organization ,the local authority is requested to make necessary correspondences with the authority where the amount is invested in order to get back theinvested amount along with the amount of dividends accrued there on.

In response to objection memo local authority replied that necessary correspondence has been made with Dist. Co-operative society in this regard vide LetterNo.1653/dated.24.09.16 for necessary action . However, the local authority is advised to peruse and follow till the matter is settled

25 / 86


PARA: 8 ADVANCE

M.Rampur P.S - 2015-2016 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 01-04-2015 govtaccountcash book

20336401.00

31434200.00

51770601.00

4233500.00

31-03-2016

47537101.00

31-03-2016

47537101.00

0.00

2 01-04-2015 PSaccountcash book

3732870.00

104665.00

3837535.00 88665.00 31-03-2016

3748870.00

31-03-2016

3748870.00

0.00

GRAND TOTAL 24069271.00

31538865.00

55608136.00

4322165.00

51285971.00

51285971.00

0.00

Comments :

The cash book wise outstanding advance position furnished below.

Govt account

MDM 5000

NOAP 47270500

STAFF 261601

Total 47537101

PS account

CRF 7918

MGNREGS 36037

TFC 0

NRLM 0

IAY 50000

MISC 3654915

Total 3748870

Grant total 51285971

In last year audit report Rs 30000 outstanding advance not reflected in the outstanding advance position as on 31.03.15. However the same amount has beenadjusted during the year 2015-16.

Year wise break up of outstanding advance

Sl No Year Govt. A/Cs P.S A/Cs Total

1Since inception upto 2010-11 2666013652069.67 3918670.67

22010-11 0 00.00

32011-12 0 00.00

26 / 86


42012-13 0 50005000.00

52013-14 659600 0659600.00

62014-15 18392700 3180018424500.00

72015-16 28218200 6000028278200.00

Total 47537101 3748870 51285971

The details of the advance paid during the year 2015-16 & remain unadjusted till 31.03.16 is furnished below.

ADVANCE PAID DURING 2015-16 & REMAIN OUTSTANDING AS ON 31.03.16 (PS Account)

GANESH PRASAD PUHAN

Date Voucher Details Amount

28/12/2015 OWN/2015-16/P/65 ADVANCED TO SRI G.P.PUHAN,CP TOWARDS SHIFTING OF EXISTINGOSWAN ROOM AT DBMFC.Cheque No/DD No.:48 28/12/2015 State Bank of India(11703063993)

10000.00

Total 10000.00

PANCHANAN SUAR

30/11/2015IAY/2015-16/P/140 ADVANCED TO P.SUAR TOWARDS MASON TRAINING. 50000.00

Total 50000.00

Total 60000.00

ADVANCE PAID DURING 2015-16 & REMAIN OUTSTANDING AS ON 31.03.16

BAIBASUTA SAHU

Date Voucher Narration Advance paid

12/06/2015NOAPS/2015-16/P/21 Advance for pension 151300.00









Closing Balance : 1454700.00

BAISAKHU HARIJAN



BHARATI RANA





27 / 86







DIBAKARA SAHU







FAGUNA GAHIR

14/08/2015 NOAPS/2015-16/P/41 Advance for pension 135700.00


16/01/2016 NOAPS/2015-16/P/140 PRINTING OF FORMS UNDER OAP. 20000.00


22/05/2015 NOAPS/2015-16/P/5 DISBURSEMENT OF 1ST PAYMENT. 150600.00

23/11/2015 NOAPS/2015-16/P/107 1ST PAYMENT OF OAP. 118200.00


GOPAL BIBHAR

15/12/2015 NOAPS/2015-16/P/108Advance for pension 157000.00


HARISANKAR MISHRA










HUTAPATI MAJHI



JARASANDHA SABAR





28 / 86



JITESH KUMAR TRIPATHY



KALYAN SAHU







KRUSHNA MOHAN DASH












LAXMIKANTA MANHIRA











MUKESH PUTEL









29 / 86





PRAMILA TANDI








PARAMESWAR SENAPATI








PRASANTA BAGARTY










RAMKRUSHNA SAHU











ROHITA SAHU



30 / 86










RUPADHAR MAJHI











SAHADEB BHAINSAL












SANTANU PANDA





TUNU GADTIA

15/02/2016 NOAPS/2015-16/P/143Advance for pension 314200.00


UMASANKAR SA



Grand total 28218200.00

31 / 86


As per provision of SR 509 of OTC (volume 1) and Rule 40 & 41 of OPSAP rules 2002 advance to contractors/ executants may be granted as per schemeguidelines and the amount shall be regularly and promptly adjusted within one month. A second advance for any work was also not to be granted unless the firstadvance had been accounted for. Provision under Rule 42 of OPSAP also requires quarterly reviews of the outstanding advances by the DDOs. Rule 14 of OGFRprovides that every officer whose duties to render accounts on returns in respect of public money is responsible for their completeness and strict accuracy. As perthe G.O No. 2221/F dt.7.3.2002 of Govt. in Finance Deptt.Govt. Of Odisha BBSR the advance outstanding for more than one year is treated as a loss to the auditeeinstitution and recoverable. In view of the above facts it is suggested that the above amount is suggested recovery from the advance holder and AdvanceSanctioning Authority on 50:50 basis as per the Letter no-15179/DLFA dt. 28.09.2013 of the Directorate of Local Fund Audit Odisha Bhubaneswar. As on 31.03.16the unadjusted advance out of the advance paid during the year 2014-15 is Rs 18424500 (Govt account 18392700 +PS account 31800). The detail of the same isfurnished below.

Outstanding advance of Govt. A/Cs for the year 2014-15.

Vr. No/Date Name of the Advance Holder Purpose Amount Sanactioning Authority

71/14.8.14 Baibasuta Sahu,GRS OAP/ODP 148200 Khirod Kumar Behera,BDO

93/26.8.14 -do- OAP/ODP 148200 Khirod Kumar Behera,BDO

Total 296400

84/14.8.14 Bharati Rana,GRS OAP/ODP 160500 Khirod Kumar Behera,BDO


Total 321000

127/15.11.14 Dinesh Pathak OAP/ODP 258000 Niranjan Nayak,BDO

Total 258000

54/15.7.14 Dusmata Pal OAP/ODP 254500 Khirod Kumar Behera,BDO


Total 568400

16/15.4.14 Girish Sabar OAP/ODP 322000 Khirod Kumar Behera,BDO




Total 1271200

34/15.5.14 Gopal Bag OAP/ODP 33000 Khirod Kumar Behera,BDO





32 / 86


Total 284800

82/14.8.14 Gopal Bibhar OAP/ODP 151300 Khirod Kumar Behera,BDO


Total 302600

91/26.8.14 Jarasandha Sabar,PEO OAP/ODP 210300 Khirod Kumar Behera,BDO

121/15.10.14 -do- OAP/ODP 213600 Niranjan Nayak,BDO



Total 859200

105/9.9.14 Jitesh Kumar Tripathy,APO OAP/ODP 114600 Khirod Kumar Behera,BDO


Total 275400

7/15.4.14 Kalyan Sahu OAP/ODP 302800 Khirod Kumar Behera,BDO






Total 1794300

120/15.10.14 Kanakram Pradhani OAP/ODP 183500 Niranjan Nayak,BDO



Total 548700

80/14.8.14 Krushna Mohan Das,PEO OAP/ODP 347800 Khirod Kumar Behera,BDO

100/26.8.14 -do- OAP/ODP 371500 -do-

119/15.10.14 -do- OAP/ODP 348700 -do-



33 / 86


Total 1731500

57/15.7.14 Laxmikanta Manhira OAP/ODP 179700 Khirod Kumar Behera,BDO




Total 725400

129/15.11.14 Manoj Ku Swain,GPTA OAP/ODP 186900 Niranjan Nayak,BDO

Total 186900

123/15.10.14 Mohan Jani,PEO OAP/ODP 256200 Niranjan Nayak,BDO



Total 772500

73/14.8.14 Mukesh Putel OAP/ODP 116300 Khirod Kumar Behera,BDO





Total 587200

143/15.12.14 N.Sahu.BPMO OAP/ODP 149700 Niranjan Nayak,BDO

Total 149700

65/15.7.14 P Senapati OAP/ODP 222000 Khirod Kumar Behera,BDO





Total 1133700

81/14.8.14 Phaguna Gahir OAP/ODP 210300 Khirod Kumar Behera,BDO

Total 210300

34 / 86


76/14.8.14 Prasanta Bagarty,GRS OAP/ODP 143200 Khirod Kumar Behera,BDO



Total 431100

125/15.11.14 Rabinarayan Nandi OAP/ODP 150000 Niranjan Nayak,BDO

Total 150000

51/13.6.14 Ramkrushna Sahu OAP/ODP 183500 Khirod Kumar Behera,BDO




Total 729800

42/13.6.14 Rohit Sahu OAP/ODP 254100 Khirod Kumar Behera,BDO




Total 1002900

113/15.10.14 Rupdhar Majhi,PEO OAP/ODP 154300 Niranjan Nayak,BDO



Total 467700

28/15.5.14 Sahadev Bhainsal OAP/ODP 147000 Khirod Kumar Behera,BDO








35 / 86


Total 1196400

29/15.5.14 Santanu Panda OAP/ODP 134800 Khirod Kumar Behera,BDO







Total 981700

124/15.11.14 Surendra Ku. Parida OAP/ODP 145600 Niranjan Nayak,BDO

Total 145600

37/13.6.14 Thabira Rana OAP/ODP 142900 Khirod Kumar Behera,BDO

Total 142900

40/13.6.14 Tunu Gadtia OAP/ODP 152500 Khirod Kumar Behera,BDO

Total 152500

79/14.8.14 Umasankar Sa OAP/ODP 155900 Khirod Kumar Behera,BDO






Total 714800

110/15.10.14 Manoj Ku Swain,GPTA OAP/ODP 100Niranjan Nayak,BDO

Total 100

Grand Total Total 18392700

P.S A/cs outstanding advance for the year 2014-15

Vr. No/date Advance holder PurposeAmount Sanctioning authority

56/29.12.14 Jitendra Kumar Sethy,Driver Fuel 10000Niranjan Nayak,BDO

36 / 86


62/24.2.15 Sanjukta Sahu,MI NFSA 21800Niranjan Nayak,BDO

Total 31800

Total 18424500

Ref memo No 02/29.08.16,05/27.09.16

Ref:-POM No 14/14.10.16

In response to POM as mentioned above it was noticed that the undisbursed amount of Rs 758100 was deposited in the bank account during 2016-17 & cashier Srikishor Bishi has received Rs 361200. Local authority may take suitable steps to adjust outstanding advance of Rs 21912600.

VR No. Date Name of the Employee For the period AmountAdvance

AmountDisbursethrough

Acqittance

AmountRefunded

Deposited in bank

Umashankar Sa, PEO 1/2015 194900 180600 14300 on 02.05.16

Umashankar Sa, PEO 2/2015 191600 180600 11000




131/15.01.16 Baibasuta Sahu, GRS 1/2016 252200 234000 18200 on 09.09.16

159/15.03.16 Baibasuta Sahu, GRS 3/2016 151800 141600 10200

71/14.8.14 Baibasuta Sahu, GRS 8/2014 148200 138600 9600on 30.05.16

Hari Shankar Mishra, GRS 6/2015 145700 145500 200 on09.09.16

Hari Shankar Mishra, GRS 7/2015 146000 139100 6900






Hari Shankar Mishra, GRS 3/2016 142700 126900 1580016.09.16

Rohit Kumar Sahu, GRS 1/2016 431100 412500 1860016.09.16

Rohit Kumar Sahu, GRS 3/2016 259300 259200 10016.09.16

Laxmikanta Manhira, GRS 7/2014 179700 168800 10900On 10.08.16

Laxmikanta Manhira, GRS 8/2014 179400 168500 10900On 10.08.16

Laxmikanta Manhira, GRS 6/2015 191500 182100 9400 on 20.08.16

Laxmikanta Manhira, GRS 7/2015 186600 172100 14500







37 / 86



Prasanta Ku Bagarty, GRS 7/2015 140200 138500 1700 on 20.08.16

Prasanta Ku Bagarty, GRS 9/2015 139000 137700 1300






54/15.7.14 Dusmanta Pal, GRS 7/2014 254500 254300 200On 10.08.16

70/14.8.14 Dusmanta Pal, GRS 8/2014 313900 298100 15800On 08.08.16

Sahadev Bhainsal, PEO 1/2015 834300 770400 6390024.06.16

Manoj Ku Swain, GPTA 11/2014 186900 168500 1840028.07.16

Rabinarayan Nandi, JE 11/2014 150000 144300 570028.07.16

Kalyan KU Sahu, PEO 4, 5/2014 595100 545200 49900On 08.08.16

84/14.8.14 Bharati Rana, GRS 8/2014 160500 308700 12300 On 08.08.16

98/26.8.14 Bharati Rana, GRS 9/2014 160500

Bharati Rana, GRS 6,7,8,10,11,12/2015 &1,3/2016

1415800 1326700 89100on 09.09.16

Faguna Gahir, PEO 2/2016 185700 162200 23500on 05.05.16

Baisakhu Harijan, GPTA 2/2016 151800 141000 10800on 09.05.16

Mukesh Putel, PEO 1 to 5/2014 782800 738400 44400on 03.05.16

Mukesh Putel, PEO 1 to 5/2015 612900 596900 16000on 03.05.16

12449900 11691800 758100

received by cashier






Parameswar Senapati, PEO 6/2014 224700 209100 15600













38 / 86







Rohit Kumar Sahu, GRS 8/2014 249900 247000 2900
















Faguna Gahir, PEO 8/2014 210300 201900 8400

Sahadev Bhainsal, PEO 6 to 10/2015 764600 736900 27700



Manoj Ku Swain, GPTA 11/2014 100

Total 9462700 9101600 361200

Total 21912600 20793400 1119300

In response to objection memo local authority replied that CP,Csahier & Head-clerk were instructed to look into the matter & adjust the outstanding advance. Duringthe Exit Conference the matter was drawn to the attention of the BDO who assured to take necessary steps in this regard and instructed the concerned officials fortaking necessary steps after the election process is over

Advance paid prior to 01.04.14 & adjusted during the year 2015-16 is furnished below

VR NO/DATE NAME OF THE PERSON PURPOSE AMOUNT VR NO DATE

OAP-313/ 13-12-13 NARAHARI BHOI,VLW Advance for pension 179400 NOAPS/2015-16/R/17NOAPS/2015-16/J/1

03.12.15

OAP-380 /15-01-1 4 -do- Advance for pension 300500

Total 479900

Unclassified advance POM No 24/28.10.16

As per DLFA letter No 7723/DLFA Date 29.06.16 , the amount of unclassified advance should be suggested for surcharge action against the local authority who hastaken over the charge from his predecessor without verifying the advance position. As per last audit report Rs 3652070 in PS account & 266601 in Govt account in

39 / 86


total Rs 3918671 remain unclassified as on 31.03.2011. Local authority may take suitable steps to classify the same. In failure of the same the present BDO will beheld responsible for the same.

In response to objection memo local authority replied the same will be produced at the time of exit conference. But during the Exit Conference it was noticed that nothing has been done in this regard and therefore during the course of discussion the BDO was apprised of the present DLFA guideline regarding fixation ofresponsibility and initiation of surcharge proceeding against the present authority for failing to clarify the status of the amount which tends to be a loss of P.S fund

Since no effective steps has been taken by the BDO to adjust/ recover the outstanding advance the matter was reported to Collector, Kalahandi vide this OfficeLetter No.492/07.02.2017 requesting to issue necessary direction to the BDO, M.Rampur P.S for adjustment of advance at an early and compliance reported to theaudit


Slno Name Designation Adress Amount(In Rs:)1 Surendra Ku. Parida Ex-accountant NRLM at present DRDA angul

Dist Kalahandi72800.00

2 Santanu Panda, PEO PEO At present DPO Office,Kalahandi Dist Kalahandi

490850.00

3 Kanakram Pradhani PEO At present PEO,M.Rampur block Dist

Kalahandi

274350.00

4 Parmeswar Senapati PEO At present PEO LanjigarhBlock Dist Kalahandi

566850.00

5 N.Sahu.BPMO BPM At present BPM Turekelablock Dist Kalahandi

74850.00

6 BASUDEV NAIK.BDO BDO AT PRESENT BDOM.RAMPUR BLOCK DIST

KALAHANDI

3918671.00

7 Baibasuta Sahu,GRS GRS at present GRS Bamk GPVia M.Rampur Dist

Kalahandi

148200.00

8 Khirod KumarBehera,Ex-BDO

Ex BDO At present TahasildarRajnagar Dist Kendrapada

5461050.00

9 Niranjan Nayak, Ex-BDO Ex-BDO At present BDO KasipurBlock Dist Rayagada

3751200.00

10 Bharati Rana,GRS GRS GRS Madanpur ViaM.Rampur PS Dist

Kalahandi

160500.00

11 Dinesh Pathak,GRS GRS At present GRSBarabandha

GP.M.Rampur Block DistKalahandi

129000.00

12 Dusmata Pal,GRS GRS GRS, Rampur GP M.Rampur Dist Kalahandi

284200.00

13 Gopal Bag GRS at present GRS UrladanGP Via M.Rampur Dist

Kalahandi

142400.00

14 Girish Sabar PEO At present M.RampurBlock Dist Kalahandi

635600.00

15 Gopal Bibhar GRS at present GRS Bamk GPVia M.Rampur Dist

Kalahandi

151300.00

16 Jarasandha Sindhur,PEO PEO At present PEO Th.Rampur Block Dist

Kalahandi

429600.00

17 Jitesh KumarTripathy,APO

APO at present APO ViaM.Rampur Dist Kalahandi

137700.00

18 Kalyan Sahu PEP At present PEO KesingaBlock Dist Kalahandi

897150.00

19 Krushna Mohan Das,PEO PEO At present PEO,M.Rampur block Dist

Kalahandi

865750.00

20 Laxmikanta Manhira GRS at present GRSGochhadengen GP Via

M.Rampur Dist Kalahandi

362700.00

40 / 86


21 Manoj Ku Swain,GPTA GPTA At present GPTALanjigarh Block Dist

Kalahandi

93500.00

22 Mohan Jani,PEO PEO At present PEO,Karlamunda block Dist

Kalahandi

386250.00

23 Mukesh Putel PEO At present PEO,M.Rampur block Dist

Kalahandi

293600.00

24 Phaguna Gahir peo At present PEO,M.Rampur block Dist

Kalahandi

105150.00

25 Prasanta Bagarty,GRS GRS at present GRS AlataraGP Via M.Rampur Dist

Kalahandi

215550.00

26 Rabinarayan Nandi GPTA At present GPTADRDA,Mayurbhanj

75000.00

27 Ramkrushna Sahu,GRS GRS at present GRSPandakamal GP Via

M.Rampur Dist Kalahandi

364900.00

28 Rohit Sahu,GRS GRS GRS, Rampur GPM.Rampur Dist Kalahandi

501450.00

29 Rupdhar Majhi,PEO PEO At present PEO,M.Rampur block Dist

Kalahandi

233850.00

30 Sahadev Bhainsal PEO At present PEO, Kokasarablock Dist Kalahandi

598200.00

31 Thabira Rana PEO At present PEO NarlaBlock Dist Kalahandi

71450.00

32 Tunu Gadtia, PEO PEO At present PEOTh.Rampur Block Dist

Kalahandi

76250.00

33 Umasankar Sa,PEO PEO At present PEO,M.Rampur block Dist

Kalahandi

357400.00

34 Jitendra KumarSethy,Driver

Driver At present driver, Collectorate Kalahandi Dist

Kalahandi

5000.00

35 Sanjukta Sahu,MI MI At present MI, M.Rampurblock Dist Kalahandi

10900.00

41 / 86


PARA: 9 GRANTS

M.Rampur P.S - 2015-2016 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 01-04-2015 198141394.09 81400099.81 279541493.90 165119549.00 31-03-2016 114421944.90

GRANDTOTAL

198141394.09 81400099.81 279541493.90 165119549.00 114421944.90

Comments :

As per Rule read with Letter No.14261/20.5.13, the funds available under any scheme which has already been closed or is inoperative should be refunded by wayof depositing in the Govt. account. Hence the local authority is advised to work out all such available funds in the bank pass book and make deposit in proper Govt.head unless there is specific instruction to the contrary.

Rule 10 (1) of Odisha Panchayat Samiti Accounting procedures (OPSAP) Rule 2002 provides that, funds placed at the disposal of the samiti by the Government byway of grant for schemes under any head shall be utilised for the approved schemes under that head. Funds shall not be diverted from one scheme to anotherscheme without approval of Government nor shall the pattern of scheme without approval of Government nor shall the pattern of schemes be altered without theapproval of Government. The details of the grant position are furnished in the financial statement of this report. As per rule 170 and 171 of OGFR Vol-I, grantsreceive should be utilised within the same financial year in which it was received and UCs should be submitted by 30th June of the subsequent year to the fundingauthority as well as principal Accountant General (A & E) Odisha. In absence of this, it could not be assessed whether the funds were actually utilised for thepurpose for which they were granted and the intended objectives were achieved.

The Grant position arrived after taking the CB of last year audit report as OB & actual receipt expenditure position from actual cash book position. In some schemesachievement is less than 50% of total grants. On the other hand the expenditure incurred in CC road is more than the grant received. Diversion of fund being highly irregular, the basis on which what basis the excess expenditure was incurred was sought for from the local authority which was not complied

The details of grant position is furnished below.

GRANT POSITION

SL.No Head of account Opening Balance Receipt Total Expenditure Closing Balance % OFACHIVEMENT

I P.R.DEPARTMEN(SCHEMATIC)

1C.D. Stage.I 436.66 0.00 436.66 0.00 436.66 0.00

2Social 337.87 0.00 337.87 0.00 337.87 0.00

3Sanitary Well -29896.45 0.00 -29896.45 0.00 -29896.45 0.00

4Award to Tubak Snngha 1200.00 0.00 1200.00 0.00 1200.00 0.00

5Maint.of G.P& P.S.Road 9292305.00 0.00 9292305.00 0.00 9292305.00 0.00

6Well Const. Programme 5390.35 0.00 5390.35 0.00 5390.35 0.00

7Award to Mahila Samiti -189616.00 0.00 -189616.00 0.00 -189616.00 0.00

8Special Repair to School Building 36739.76 0.00 36739.76 0.00 36739.76 0.00

9CDPO office cum godwn 462.76 0.00 462.76 0.00 462.76 0.00

10Rep.of staff Quarters 140668.00 0.00 140668.00 69108.00 71560.00 49.00

11Repair of Block office building 244165.00 0.00 244165.00 0.00 244165.00 0.00

12Const. Of AWC Building 11205948.00 7555000.00 18760948.00 4665323.00 14095625.00 25.00

13F.D.R -345999.39 0.00 -345999.39 0.00 -345999.39 0.00

14Remuneration C.P/Maintenance of -193433.00 0.00 -193433.00 0.00 -193433.00 0.00

42 / 86


computer TOTAL 20168708.56 7555000.00 27723708.56 4734431.00 22989277.56 17.00

II P.R.DEPTT.(NON SCHEMATIC)

1Hon./T.A to non official -57223.92 307800.00 250576.08 534750.00 -284173.92 213.00

TOTAL -57223.92 307800.00 250576.08 534750.00 -284173.92 213.00

III G.P.DEPARTMENT

1Maint. Of G.P.Wells 0.40 0.00 0.40 0.00 0.40 0.00

2Maint.of Road(CC Road) 16315640.00 4755540.00 21071180.00 18845150.00 2226030.00 89.00

3Maint.of Ponds -2407.50 0.00 -2407.50 0.00 -2407.50 0.00

4Maint.of Orchard 5987.00 0.00 5987.00 0.00 5987.00 0.00

5Maint.of Staff Quarters -317844.00 0.00 -317844.00 0.00 -317844.00 0.00

6Hon.to Sarpanch 10344.00 0.00 10344.00 0.00 10344.00 0.00

7G.P.Store godown 483848.00 0.00 483848.00 0.00 483848.00 0.00

8PDS(Revolving Fund -104500.00 0.00 -104500.00 0.00 -104500.00 0.00

9TA/DA to Sarpanch -170000.00 0.00 -170000.00 0.00 -170000.00 0.00

10PRI Election -326446.00 0.00 -326446.00 0.00 -326446.00 0.00

11Const.of Pandi/Platform at Mohangiri -431688.00 0.00 -431688.00 0.00 -431688.00 0.00

TOTAL 15462933.90 4755540.00 20218473.90 18845150.00 1373323.90 93.00

IV DRDA GRANTS

1A S M F Wells 272003.00 0.00 272003.00 0.00 272003.00 0.00

2ERRP 84305.00 0.00 84305.00 0.00 84305.00 0.00

3NREP -284870.59 0.00 -284870.59 0.00 -284870.59 0.00

4RLEGP -8464.45 0.00 -8464.45 0.00 -8464.45 0.00

5Bonded Labour 6934.65 0.00 6934.65 0.00 6934.65 0.00

6EFC/TFC 12527329.00 661300.00 13188629.00 13545088.00 -356459.00 103.00

7JRY(P.S.Share -623352.00 0.00 -623352.00 0.00 -623352.00 0.00

8Million Well 652502.00 0.00 652502.00 0.00 652502.00 0.00

9JRY(DRDA) 130951.61 0.00 130951.61 0.00 130951.61 0.00

10Untied Fund -184994.00 0.00 -184994.00 0.00 -184994.00 0.00

11Const.of School Building -69004.00 0.00 -69004.00 0.00 -69004.00 0.00

12Cement Benches of Urladaul -25000.00 0.00 -25000.00 0.00 -25000.00 0.00

13O B B -355483.00 0.00 -355483.00 0.00 -355483.00 0.00

14JRY(Well/Tank) 20000.00 0.00 20000.00 0.00 20000.00 0.00

15DPAP(Tank) 175449.00 0.00 175449.00 0.00 175449.00 0.00

16TRYSEM 60630.60 0.00 60630.60 0.00 60630.60 0.00

17LI Work -303908.00 0.00 -303908.00 0.00 -303908.00 0.00

18NREGS/OREGS 28393359.51 2265674.81 30659034.32 2248545.00 28410489.32 7.00

19JGSY 2289.00 0.00 2289.00 0.00 2289.00 0.00

20JA(JRY) -78116.00 0.00 -78116.00 0.00 -78116.00 0.00

21MPLAD 2293384.00 2980546.00 5273930.00 4101373.00 1172557.00 78.00

22MLALAD 8053560.00 2800000.00 10853560.00 4023682.00 6829878.00 37.00

23Seri culture 82390.00 0.00 82390.00 0.00 82390.00 0.00

43 / 86


24I E C 385.00 0.00 385.00 0.00 385.00 0.00

25DWCRA 76691.00 0.00 76691.00 0.00 76691.00 0.00

26Drinking Water 4973.00 0.00 4973.00 0.00 4973.00 0.00

27R C P 2045943.00 0.00 2045943.00 0.00 2045943.00 0.00

28IRDP Infrustructure 123238.00 0.00 123238.00 0.00 123238.00 0.00

29ZP Share -105453.00 0.00 -105453.00 0.00 -105453.00 0.00

30BPL Survey 10360.20 0.00 10360.20 0.00 10360.20 0.00

31NRLM 1057388.00 130000.00 1187388.00 915204.00 272184.00 77.00

32Dry.Latrine 41940.00 0.00 41940.00 0.00 41940.00 0.00

33PMGY(GA) 963188.00 0.00 963188.00 0.00 963188.00 0.00

34FA 200.00 0.00 200.00 0.00 200.00 0.00

35I A Y 25442882.00 10450500.00 35893382.00 33931315.00 1962067.00 95.00

36I A P 18111205.00 0.00 18111205.00 26846182.00 -8734977.00 148.00

37MO KUDIA 14486500.00 762000.00 15248500.00 8240034.00 7008466.00 54.00

38E.P.C -19104.00 0.00 -19104.00 0.00 -19104.00 0.00

39W O D C 2608554.00 3819405.00 6427959.00 1631790.00 4796169.00 25.00

40ICDS GUARAGE 5639.00 0.00 5639.00 0.00 5639.00 0.00

41RLTAP -3767046.00 0.00 -3767046.00 838967.00 -4606013.00 -22.00

42S D F 1232040.00 0.00 1232040.00 1226213.00 5827.00 100.00

43Biju K.B.K 25214420.00 11400000.00 36614420.00 20237735.00 16376685.00 55.00

44Const of SC Girls High School 100seated

16966399.00 1589000.00 18555399.00 6227834.00 12327565.00 34.00

45STATISTICAL BUILDING 717000.00 0.00 717000.00 160950.00 556050.00 22.00

46Irrigation project(MIP) 429819.00 0.00 429819.00 0.00 429819.00 0.00

47FDR/CRF -432186.00 0.00 -432186.00 0.00 -432186.00 0.00

48B.R.G.F -879275.00 40991.00 -838284.00 4375950.00 -5214234.00 -522.00

49PRI Incentive Award 200000.00 0.00 200000.00 0.00 200000.00 0.00

50Const.of V.D.Building -72589.00 0.00 -72589.00 0.00 -72589.00 0.00

51M D M Kichen 119360.00 0.00 119360.00 0.00 119360.00 0.00

52T S C 543577.00 0.00 543577.00 417743.00 125834.00 77.00

53PYKKA -23137.00 90000.00 66863.00 23343.00 43520.00 35.00

54Const. of LAC Building 1163779.00 0.00 1163779.00 178070.00 985709.00 15.00

55Const.of Infrastructure Build inMohangiri

500000.00 0.00 500000.00 0.00 500000.00 0.00

56Threshing Yard at Barbandha 190000.00 0.00 190000.00 0.00 190000.00 0.00

57S F C 0.00 10151450.00 10151450.00 6580079.00 3571371.00 65.00

58Harischandra Yojana 0.00 495000.00 495000.00 495000.00 0.00 100.00

59GGY 0.00 16411805.00 16411805.00 0.00 16411805.00 0.00

60Block Kala Sanskuritka Sangh 622732.00 0.00 622732.00 0.00 622732.00 0.00

61MIP (Jamunda) 109293.00 0.00 109293.00 51288.00 58005.00 47.00

62SPF 2879280.00 0.00 2879280.00 1457295.00 1421985.00 51.00

TOTAL 161389890.53 64047671.81 225437562.34 137753680.00 87683882.34 61.00

44 / 86


V H & Deptt.

1M A D A 3819454.93 804000.00 4623454.93 3251538.00 1371916.93 70.00

2Digging Well 4500.00 0.00 4500.00 0.00 4500.00 0.00

3H & T.Works 57500.00 0.00 57500.00 0.00 57500.00 0.00

4Stipend to SC/ST -13045.00 0.00 -13045.00 0.00 -13045.00 0.00

5Pump Set house -7830.00 0.00 -7830.00 0.00 -7830.00 0.00

6Development of play ground -500.00 0.00 -500.00 0.00 -500.00 0.00

7Forest Right Act. 306059.00 0.00 306059.00 0.00 306059.00 0.00

TOTAL 4166138.93 804000.00 4970138.93 3251538.00 1718600.93 65.00

VI EDUCATION DEPARTMENT

1Rep. Of school building 25555.09 0.00 25555.09 0.00 25555.09 0.00

TOTAL 25555.09 0.00 25555.09 0.00 25555.09 0.00

VII OTHER DEPARTMENT

Others -4454489.94 3930088.00 -524401.94 0.00 -524401.94 0.00

O S T/ST/ SVG 1348615.00 0.00 1348615.00 0.00 1348615.00 0.00

Total -3105874.94 3930088.00 824213.06 0.00 824213.06 0.00

VIII Watershed account

1P.I.A level 8558.08 0.00 8558.08 0.00 8558.08 0.00

Watershed account 83111.00 0.00 83111.00 0.00 83111.00 0.00

Total 91669.08 0.00 91669.08 0.00 91669.08 0.00

IX Revenue Deptt.

1I.H.S 5685.00 0.00 5685.00 0.00 5685.00 0.00

2T R Grants -7140.19 0.00 -7140.19 0.00 -7140.19 0.00

3F.D.R -5069.00 0.00 -5069.00 0.00 -5069.00 0.00

4Surface Well -858.15 0.00 -858.15 0.00 -858.15 0.00

5Care contingency -90.80 0.00 -90.80 0.00 -90.80 0.00

6Incentive Grants 82500.00 0.00 82500.00 0.00 82500.00 0.00

7Cross Bondh -575430.00 0.00 -575430.00 0.00 -575430.00 0.00

Other 500000.00 0.00 500000.00 0.00 500000.00 0.00

Total -403.14 0.00 -403.14 0.00 -403.14 0.00

Total grants 198141394.09 81400099.81 279541493.90 165119549.00 114421944.90 59.00

In response to POM, local authority replied that due to site dispute, late receipt of fund & official process, the less utilisation of fund was occurred . However,during 2016-17 various ongoing projects of different schemes have been completed.

Unauthorised expenditure

As per revised guideline of CC road the BDO should ensure conduct of regular social audit of CC road clubbing it with BRGF. The findings of the social audit shouldbe placed before Gram Panchayat & Panchayat Samiti for deliberation, suggestion & follow up action. After taking up immediate follow up action at competant level, the same must be submitted to the DRDA for placing the same before Zilla Parisad for deliberation. The action plan was not approved by the designatedCommittee which inter alia indicates that projects/works felt needed to People. On the other hand, in the financial year 2015-16, number of CC roads wereexecuted during the year without approval from competent authority, though the CC road scheme has been stopped during 2015-16 & merged with GGY scheme.

In response to objection memo no reply was furnished by local authority.

Date Voucher No Scheme Name Amount (in Rs.) Particulars

9/9/2015 MADA/2015-16/R/2 MADA 10690 RECEIVED FROM MISC CASH BOOK.

45 / 86



10/17/2015 MADA/2015-16/R/4 MADA 137250 RECEIVED FROM MISC CASH B00K.

12/11/2015 MADA/2015-16/R/5 MADA 79582 RECEIVED FROM MISC. CASH BOOK.

12/31/2015 MADA/2015-16/R/7 MADA 75389 RECEIVED FROM MISC CASH BOOK


7/23/2015 NRLM/2015-16/R/3 NRLM 11034 RECEIVED FROM IAY AC TOWARDS COST OF EXCESSFUEL USED.

12/3/2015 OWN/2015-16/R/16 MISC 56637 RECEIVED FROM TFC CASH BOOK.







1/16/2016 THFC/2015-16/R/6 TFC 2045022 RECEIVED FROM AWC AC TOWARDS ADJUSTMENT.

4221018

In response to objection memo regarding the diversion made from Misc cash book to MADA cash book local authority replied that it will be recouped by the date ofexit conference. But no action was taken till the date of exit conference. However the diversion made from TFC towards payment of AWC has been recouped.Further the local authority remained silent about diversion of Rs 11034 which was diverted from IAY fund to NRLM. (dealt separately in Para 14.11.)

46 / 86


PARA: 10 UTILISATION CERTIFICATE

M.Rampur P.S - 2015-2016 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 01-04-2015 69874304.02 165119549.00 234993853.02 24612210.00 31-03-2016 210381643.02

GRANDTOTAL

69874304.02 165119549.00 234993853.02 24612210.00 210381643.02

Comments :

The details of UC submitted during the year 2015-16 is furnished below.

Name of the scheme Letter No Date Amount Year

MLALAD 136414.08.15 28500002013-14

MLALAD 136014.08.15 14500002012-13

MPLAD 136314.08.15 19800002012-13

CC ROAD 135813.08.15 108000002014-15

100 SEATED 136114.08.15 26552102011-12

SDP 135914.08.15 18000002013-14

AWC 5408.01.16 1500002013-14

AWC 5308.01.16 2000002012-13

BKBK 157228.09.15 2750002011-12

BKBK 157228.09.15 10000002010-11

BKBK 157228.09.15 14520002008-09

Total 24612210

Name of the scheme Letter No Date Amount Year

BKBK 157228.09.15 14520002008-09

2008-09 Total 1452000

BKBK 157228.09.15 10000002010-11

2010-11 Total 1000000

100 SEATED 136114.08.15 26552102011-12

BKBK 157228.09.15 2750002011-12

2011-12 Total 2930210

MLALAD 136014.08.15 14500002012-13

MPLAD 136314.08.15 19800002012-13

AWC 5308.01.16 2000002012-13

2012-13 Total 3630000

MLALAD 136414.08.15 28500002013-14

SDP 135914.08.15 18000002013-14

AWC 5408.01.16 1500002013-14

2013-14 Total 4800000

CC ROAD 135813.08.15 108000002014-15

47 / 86


2014-15 Total 10800000

Grand Total 24612210

The year wise break up is furnished below.

Year Amount

2015-16 165119549.00

2014-15 6865000.00

2013-14 7361389.00

2012-13 8863643.00

2011-12 10013436.00

2010-11 5412488.00

upto 2010-11 6746138.02

Total 210381643.02

The present audit brings to the notice of the local authority that the amount pending for submission of UC is as good as two financial years receipts of the PS fordevelopmental works. Non-submission of UC indicates non-utilisation of grants which itself defeats very mission of the Govt. in achieving target oriented results inpoverty alleviation programes. Here in this case Kalahandi being a back ward Dist. & enlisted in a special project like KBK central & state Govt. giving top priority inimplementing poverty elevation schemes & was focused upon utilisation of fund in time. It is worthwhile to add here that for the same cause some special schemesare operated with more provision of funds by central & state Govt.. . Further step should be taken in accelerating the submission of utilization certificate to thefunding agency. It is observed that fresh grants sanctioned and utilised although the previous grants not completely exhausted, in some cases UC has not beensubmitted although the previous grants are utlised fully or partly. To avoid this embarrassing situation prompt steps should be taken in submission of UC soon afterthe utilisation of grant. As per Rule 170 and 171 of OGFR Vol-I, grants received should be utilised within the same financial year in which it was received and UCsshould be submitted by 30th June of the subsequent year to the funding authority as well as Principal Accountant General (A&E) Odisha . Audit finally suggests dueto non submission of UCs the state Govt. faces a lot of difficulties which may arrest the release of further grant.

In response to objection memo local authority replied that during 2016-17 i.e. closer of audit UC amounting to Rs.76799255.00 is submitted to proper quarterswhich includes a major chunk of grants received for 2015-16 . During the Exit Conference the matter was again discussed the BDO expressed his commitment forsending U.C in time .

48 / 86


PARA: 11 MISAPPROPRIATION & DEFALCATION

11.1 - MISAPRPRIATION OF CASH TO THE TUNE OF Rs 19610 POM 05/08.10.16

As per PSAP rule 35. The Cashier shall make entries in the cash book with reference supporting documents and registers. The Accountant/Auditor shall check the recording of opening balance, entries in the receipt and payment side, closing balance and analysis of closing balanceon the basis of supporting documents and registers. The Accountant/Auditor shall check admissibility of bills as per provisions of relevant rulesand Government instructions.

In course of audit it was noticed that the following Misc. receipts were issued after realization of cash. But the same were not reflected in thecash book. In this way the cash in hand position was reduced. Further it was also noticed that no bank deposit has been made against thereceipts till 31.03.16.

BOOK NO MR NO DATE NAME OF THE PERSON PURPOSE AMOUNT

03/14-15 2020.01.16 JE,RWSS Rent of meeting hall 2000

03/14-15 2109.02.16 Naba Kishor Panigrahi HR 02/15 to 12/15 4510

03/14-15 2211.02.16 Archana kanhar,CDPO HR 12/14 to 09/15 4100

03/14-15 3114.03.16 Parameswar Senapati,PEO Refund of balance( pension) 7000

03/14-15 3214.03.16 Panchanana bisoi,GPTA Refund of balance( pension) 2000

03/14-15 3314.03.16 Manoj Ku. Swain,GPTA Refund of balance( pension) 18400

Total 38010

In response to objection memo local authority replied that Rs 18400 is deposited in the bank pass book on 28.07.16 .

Further local authority asked explanation to Sri Bisi the then Cashier in this regard vide 1774/27.10.16. No reply was furnished by Sri Bisi. DuringExit Conference the BDO replied that necessary steps will be taken to recover the balance amount from Sri Kishor Bishi, Sr-clerk.

Hence early steps may be taken to recover the balance amount of Rs 19610 from Sri Kishor Bisi,cashier.


Slno Name Designation Adress Amount(In Rs:)1 KISHOR CHANDRA

BISHISR CLERK AT M.RAMPUR BLOCK

DIST KALAHANDI19610.00

11.2 - MISAPRPRIATION OF CASH TO THE TUNE OF Rs 200 POM 05/08.10.16

In course of audit it was noticed that Rs 33100 was collected through different money receipts as detailed below. But Rs 32900 is reflected inthe cash book. Thus by taking less amount in the cash book Rs 200(Rs 33100-Rs 32900) was misappropriated which was needed recoverysuggested by objection memo. .

Book No MR No Date Amount Realised from

3 1312.11.15 600Narahari Bhoi

3 1412.11.15 16700Narahari Bhoi


3 1612.11.15 12200Narahari Bhoi


Total 33100

In response to objection memo local authority agreed to recover the amount from Sri Kishor Bishi, cashier. Till the date Exit Conference theamount was not recovered and therefore the BDO was requested to take steps for recovery and intimate the fact to audit . As such the Para

49 / 86


stands





11.3 - Illegal retention of OAP money POM 14/14.10.16

Collector Kalahandi in his vide letter no 372/27.02.2015 ha directed to all G.P that, the amount to be disbursed to GP should be madethrough bank. The bank employees should submit the receipt voucher to BDO which should be booked as advance in the cash book.But onscrutiny of the cash book w.r.t. Pass Book it was noticed that, the following irregulartaies are persisting during the year under audit. which canbe briefed below

1.. There is no tracking of the disbursed amount & the fat of balance there of.

2 The PEOs entrusted with the disbursement of pension, have neither refunded the un-disbursed amount to the concerned GPs by way ofdepositing same in the G.P A/c or in the block account.

Further the PEOs transferred have also not handed over the charges in concerned GPs nor deposited the amount in the block account.Therefore, as per OGP Act.141, the incumbent failing to hand over the cash of the P.S/G..P within seven days is treated as misappropriation ofcash which is applicable in this case against the employees cited below..

In this way, on examination of the records it was noticed that , an amount of Rs.845700.00 has been retained illegally . The detailpicture was drawn up and it was noticed that this has happened for the period 01/15 to 05/2015 after which the process of disbursement hasbeen changed . However, the matter was brought to the notice of local authority for taking steps to get back the money. Further, the recordsshowing details of Bank withdrawal were called for and it was learnt that the concern PEOs have received the amount from Bank by encasing self cheque. During the Exit Conference the matter was discussed with the BDO who took it sereously and assured to take necessary stepsfor early relisation for of the retained amount .

In this way the institution has a standing loss Rs 845700 , the details of which is furnished below.

Period 15-Jan 15-Feb 15-Mar 15-Apr 15-May

MADANPUR

ADVANCE PAID 160800 159600 151500 160800 212200

AMOUNT PAID AS PER A/R 122700 122700 122700 122700 163200

CASH RETAINED WITH THE PEO 38100 36900 28800 38100 49000

NUNPUR NUNPUR

ADVANCE PAID 141700 139600 134800 163300 193100



Saidalanga

ADVANCE PAID 217500 213000 213000 217500 283100



PANDKAMAL

50 / 86


ADVANCE PAID 182600 180200 180200 181700 237300



D.KARLAKHUNTA

ADVANCE PAID 155200 153100 153100 155200 207400



RAMPUR GP

ADVANCE PAID 290200 286300 283300 308000 373900



MOHANGIRI

ADVANCE PAID 326200 318700 318700 282400 422300



Muding

ADVANCE PAID 256200 253200 253200 253200 357200



Name of the GP Amount PEO

MADANPUR 190900Santanu KuPanda

NUNPUR 94600Santanu KuPanda

SAIDALANGA 43900JarasandhaSindhur

PANDKAMAL 35000Kalyan Sahu

D.KARLAKHUNTA 61800RupadharMajhi

RAMPUR GP 124300Kalyan Sahu

MOHANGIRI 295200KrushnaMohan Dash

Total 845700

Since the amount against Muding GP has already been suggested for recovery vide AR NO- 244008/AR/2016-2017-KALAHANDI the same is notsurcharged here.


51 / 86


Slno Name Designation Adress Amount(In Rs:)1 Krushna Mohan Das,PEO PEO At present PEO,

M.Rampur block DistKalahandi

295200.00

2 Kalyan Sahu PEP At present PEO KesingaBlock Dist Kalahandi

159300.00

3 Jarasandha Sindhur,PEO PEO At present PEO Th.Rampur Block Dist

Kalahandi

43900.00

4 Rupdhar Majhi,PEO PEO At present PEO,M.Rampur block Dist

Kalahandi

61800.00

5 Santanu Panda, PEO PEO At present DPO Office,Kalahandi Dist Kalahandi

285500.00

PARA: 12 LOSS OF STOCK & STORE

12.1 -

During 2015-16 no loss of stock & store was noticed.

PARA: 13 AUDIT OF RECEIPTS

13.1 - NON-RELISATION OF LICENCE FEE POM 13/14.10.16

In course of audit it was noticed that Rs 59450 was pending for realisation towards license fee till 31.03.16. The details of the same isfurnished below.

Name of the occupant Period Due per month No of month Amount due

Susanta Ku Mahapatra 11/14 to 03/16 410 17 6970

Dr Puspanjali Naik 05/15 to 03/16 410 11 4510

naba Kishor Panigrahi 01/16 to 03/16 410 3 1230

Archana Kanhar,CDPO 10/15 to 03/16 410 6 2460

Ashok Ku Mohanty 02/15 to 03/16 410 14 5740

Dr anusuya sahu 09/13 to 03/16 410 27 11070

JS Acharya 09/15 to 03/16 410 7 2870

Urmila mallik 11/14 to 08/15 410 10 4100

Ure nag 04/14 to 04/15 410 13 5330

Gopabandhu Kar 07/15 to 03/16 410 8 3280

Parsuram patel 03/15 to 06/15 410 4 1640

R.Bijaya Kumar 07/15 to 03/16 410 8 3280

Madhu sudan sharma 07/15 to 03/16 410 8 3280

Puspalata patel 10/14 to 06/15 410 9 3690

Total 59450

52 / 86


In response to POM No 13/14.10.16 issued seeking the clarification from the local authority it was stated that , notice has been issued to theperson concerned in this regard. During the Exit Conference the matter was discussed and the BDO expressed his commitment to take necessarysteps to recover the same from person concerned.

Due to non-collection of rent, institution has sustained net loss of Rs 41410 excluding the amount of Rs 18040 already suggested for recovery inprevious report. So Rs 41410 relates to financial year 2015-16 is suggested for recovery here in this audit

For this above non-collection following persons are held responsible.


Slno Name Designation Adress Amount(In Rs:)1 BASUDEV NAIK.BDO BDO AT PRESENT BDO

M.RAMPUR BLOCK DISTKALAHANDI

20705.00

2 RAMESWAR MAJHI, EXHC

EX HEAD-CLERK AT PRESENTHEAD-CLERK NARLA

BLOCK DIST KALAHANDI

9225.00

3 BRAJABIHARI PATTNAIK HEAD CLERK AT PRESENT HEADCLERK M.RAMPUR


11480.00

PARA: 14 AUDIT OF EXPENDITURE

14.1 - EXCESS DRAWL OF SALARY OF BDO POM 11/13.10.16

On scrutiny of the Staff salary cash book with reference to the acquaintance roll it was noticed that excess payment was made in drawl ofsalary of BDO. Vide letter No 1609/R(CS) Dt 27.08.2002 it was communicated that OAS Class I (Jr) BDO are not eligible to get Special of Rs150/month which was not followed . So the excess amount drawn and disbursed needs recovery. suggestion were made to take necessarysteps to recover the excess amount from Sri Basudev Naik, BDO..150X6=900

In response to objection memo local authority agreed to recover the amount. However in the Exit conference the BDO agreed to effect therecovery . Therefore Para stands till the recovery is effected




900.00

14.2 - EXCESS PAYMENT BY WAY OF EXCESS DRAWAL POM 05/08.10.16

As per Vr.No. IAP/2015-16/P/117/07.10.15 Rs 267022 was passed to be paid to P.K.SAHOO towards "CD work on road from LUBENGARH to PHULBANI boarder ". But a sum of Rs.281218.00 was advised for withdrawal vide Letter No.-120/16.10.15 whichcaused an excess payment of Rs.14196.00



Slno Name Designation Adress Amount(In Rs:)1 RAMESWAR MAJHI, EX EX HEAD-CLERK AT PRESENT 3549.00

53 / 86


HC HEAD-CLERK NARLABLOCK DIST KALAHANDI

2 KISHOR CHANDRABISHI

SR CLERK AT M.RAMPUR BLOCKDIST KALAHANDI

3549.00


KALAHANDI

3549.00

4 PRATAP KUMAR SAHU GPTA AT PRESENT GPTAKESINGA BLOCK DIST

KALAHANDI

3549.00

14.3 - EXCESS PAYMENT BY WAY OF EXCESS DRAWAL POM 08/05.10.16

As per IAP Cash Book 2015-16 Vr. No. /P/89/14.9.15=44676 was passed for payment to B.NAYAK towards IMP. OF ROAD FROMRANGPARU TO BARABANDHA. But vide Lt.N0.-92/14.9.15 Rs.46138. was found to have been advised and drawn . As such there has beenan excess payment of Rs.1462.00 which was raised through objection memo

In response to objection memo local authority agreed to recover the amount. However in the Exit conference the BDO agreed to effect therecovery . Therefore Para stands till the recovery is effected.








366.00

3 BICHITRANANDA NAYAK GPTA AT PRESENT GPTANARLA BLOCK DIST

KALAHANDI

365.00


KALAHANDI

365.00

14.4 - EXCESS PAYMENT TO SRI B.NAIK, GPTA POM 08/05.10.16

As per CC road Cash Book vide Vr.No.CCR/2015-16/P/92/23.02.16 , Rs 5000 was passed for payment to PAID TO B.N.NAYAK GPTAtowards release of withheld amount . But vide Lt.No.90/24.2.16, Rs.8000.00 was found to have been drawn from pass book. Thus there wasan excess payment of Rs.3000.00 which was objected through memo.







KALAHANDI

750.00


KALAHANDI

750.00


750.00

54 / 86



14.5 - EXCESS PAYMENT TO SRI MANOJ SWAIN , GPTA POM 08/15.10.16

As per Adv.No.105/26.2.16 drawn from pass book Rs 3000 but shown in . On scrutiny of BRGF Cash Book Vide Vr.No.BRGF/2015-16/P/54/26.2.16, Rs.1000 was passed for payment to MANOJ SWAIN GPTA towards release of SD amount . But as per Adv.No.105/26.2.16 Rs 3000 but was found to have been drawn from the Pass Book. As this caused an excess payment of Rs.2000.00, thematter was raised through objection memo for recovery



Slno Name Designation Adress Amount(In Rs:)1 MANOJ KU. SWAIN GPTA AT PRESENT GPTA

LANGIGARH BLOCKDIST KALAHANDI

500.00


KALAHANDI

500.00

3 KISHOR CHANDRABISHI

SR CLERK AT M.RAMPUR BLOCKDIST KALAHANDI

500.00



500.00

14.6 - IRREGULAR EXPENDITURE OF Rs.10000/- POM 11/13.10.16

In course of audit it was noticed that Rs 10000 paid towards propagation through " Panchayat Barta" . Vide Vr NoOWN/2015-16/P/15 Dt 26.06.15 the same was incurred as expenditure. though no such amount was received on this score . When askedthrough objection memo and during the discussion in the Exit Conference the BDO replied that the amount has been paid out of contingencyto sensitive people on various development scheme. The reply of the BDO found to be convincing and Para is settle . However, BDO isadvised to be more hard fisted in future occasion

14.7 - EXCESS PAYMENT TOWARDS SALARY OF SCHEME J.E. POM No 13/14.10.16

Ref:- Resolution no 13830/PR-ENGG-ESTT-0160-2015/20.08.15

In pursuance of the decision in its 16 th meeting held on 13.08.15 & read with resolution no 30500/26.12.13, the JE (Schemes & Estimators)in Odisha Diploma Engineer's Service of PR Dep't. were absorbed in different posts. After careful consideration, Govt was pleased to decideas follows.

i) The services of 303 JE (Schemes & Estimators) absorbed against the existing vacancies.

ii) Their regular services shall be reckoned from the date of their absorption in Odisha Diploma Engineer's Service of PR Dep't.

As per 6 th pay commission, the pay of J.E is fixed at the @Pay Rs 9300+Grade Pay 4200.

As per the resolution no (ii) as mentioned above, their regular service should be treated from 20.08.15 i.e. the date of resolution.

On the basis of the 6 the pay commission & the Resolution no 13830/PR-ENGG-ESTT-0160-2015/20.08.15 of PR Deptt. the pay of J.E(scheme) newly absorbed are eligible to draw pay @ Rs 9300/- per month with Grade Pay 4200.

55 / 86


But on scrutiny of the pay bill of Sri Santanu Sahu,JE (scheme) it was noticed that the pay of Sri Sahu has been drawn at higher rate whichcaused an excess payment of Rs.73489.00 during the period 2015-16. The details calculation of excess payment is furnished below .

Amount drawn As per audit

Bill no Period Basic GP DA HRA Total Basic GP DA HRA Total Difference

61/15-16 Oct-15 15860 4200 23871 1003 44934 9300 4200 15930 675 30105 14829

66/15-16 Nov-15 15860 4200 23871 1003 44934 9300 4200 15930 675 30105 14829

72/15-16 Dec-15 15860 4200 23871 1003 44934 9300 4200 15930 675 30105 14829

78/15-16 Jan-16 15860 4200 23871 43931 9300 4200 15930 29430 14501

88/15-16 Feb-16 15860 4200 23871 43931 9300 4200 15930 29430 14501

Total 79300 21000 119355 3009 222664 46500 21000 79650 2025 149175 73489

In response to objection memo local authority replied that clarification has been asked from PD DRDA Kalahandi in this regard.. So also the matterwas discussed during Exit Conference emphasing the recovery . As this is a candid excess payment steps be taken to recover the amount underintimation to audit . The reply of local authority does not carry any weight .Hence Rs. 73489 suggested stands good


Slno Name Designation Adress Amount(In Rs:)1 SANTANU KUMAR SAHU JE AT PRESENT JE


73489.00

14.8 -

The objection has been dealt in Para 11.3 of this report

14.9 - IRREGULAR ENGAGEMENT OF DLR POM 17/20.10.16

Own sources cash book.Ref: 1) F.D Memo No. 17815/F Dated 12-4-932) Letter No. 19941/W Dated 14-9-81 (Works Department)Vide F.D Memo No. 17815/F Dated 12-4-93 ban has been imposed on engagement of daily labour. Violation of this would result in fixation ofpersonal responsibly on the officer engaging such person & also the person disbursing their wages.1. On scrutiny of Own sources cash book w.r.t paid vouchers, it is revealed that a sum of Rs. 140400/- has been incurred expenditure towardsthe payment of part-time labour. Engagement of NMR/ DLR / Part time labour without prior sanction from higher authority violets the instructioncontained in F.D Memo No.-17815/F Dated 12.4.1993 read with letter no 19941/W Dated 14-9-81 ( works department). As such expendituretowards wages to part time labourers to the tune of Rs, 140400/- (as detailed below) is un-authorised .

Voucher No Date Amount (in Rs.)

CCR/2015-16/P/1 4/4/2015 11700

SFC/2015-16/P/4 5/12/2015 11700

SFC/2015-16/P/6 6/1/2015 11700

IAP/2015-16/P/55 7/1/2015 11700

IAP/2015-16/P/66 8/3/2015 11700

IAP/2015-16/P/80 9/8/2015 11700

IAP/2015-16/P/101 10/5/2015 11700

IAP/2015-16/P/119 11/2/2015 11700

56 / 86


BRGF/2015-16/P/49 12/14/2015 11700

IAP/2015-16/P/135 1/6/2016 11700

IAP/2015-16/P/144 2/8/2016 11700

IAP/2015-16/P/150 3/1/2016 11700

Total 140400

In response to objection memo local authority replied that there are 3 sanctioned peon post in this institution. The service of peon is highly requiredin order to meet the day today file movement, bank work etc. For this purpose since long 3 peons were engaged on daily basis as per the samitiresolution. Collector Kalahandi as well as PR Dept were intimated in this regard, but no reply yet been received.

It was found that BDO M.ram pur has intimated the matter to PR Deptt. vide letter no 338/17.02.09,956/01.06.09,89/17.01.11,1051/30.04.11,1491/26.06.13 Collector Kalahandi was intimated vide letter no 2008/02.09.10,1168/29.06.12,1815/28.09.12,2371/30.11.12. Discussion was made during the Exit conferences w.r.t. the previous BDOs letter to Collector, Kalahandi and toP.R Deptt. on this matter . Since ithas been a long time that no concerned or any direction has been received , the payment towards DLR cannot be further relaxed and issuggested for recovery sustaining the objection .

As per guideline all appointments should be made with concurrence of Finance Deptt. . In absence of concurrence of Finance Deptt. theappointment can not be admitted in audit therefore the audit suggestion holds good. For this BDO Sri Basudev Nayak who has allowed thepayment is solely responsible The following persons were held responsible for the same.




140400.00

14.10 - Non-realisation electricity charges POM No 13/14.10.16

For the year 2015-16 no amount has been received by this institution towards electricity dues for PWS projects. As the grant has been directlycredited to GP accounts under CFC head, they may be instructed to deposit the electricity due which has already been paid by the block for thefinancial year 2015-16. Necessary steps may be taken to recoup the same from concerned GP.

Vr No Date Amount

THFC/2015-16/P/8 4/25/2015 79998

THFC/2015-16/P/18 5/23/2015 70022

THFC/2015-16/P/20 6/21/2015 66868

THFC/2015-16/P/31 7/21/2015 68783

Total 291853

In response to objection POM No 13/14.10.16 local authority replied that necessary steps will be taken to recoup the same from concerned GPs.

Till the recoupment Rs 291853 is kept under objection.

14.11 - IRREGULAR DIVERSION OF FUND POM NO 07/04.10.16, POM NO 11/13.10.16

In course of audit it was noticed that, Rs 11034 was diverted vide IAY/2015-16/P/87/Dt 23.07.15 & received in OLM cash book vide Vr No NRLM/2015-16/R/3/Dt 23.07.15 for purchase of fuel. In this regard no file is produced before audit for verification. Simply a voucher is attachedin the IAY voucher guard file regarding the diversion of fund.

In response to objection memo no reply was furnished by local authority. During the Exit Conference the matter was discussed and BDOstated that steps will be taken to return back the money from OLM Cash Book after obtaining necessary fund on this score by way of apprisingthe justifiability of the expenditure to Collector, Kalahandi. However pending receipt of fund and recoupment of diversion the amount is held

57 / 86


under objection.

14.12 - VERACITY OFTIN NO IN PURCHASE VOCHERS

In course of audit it was noticed that almost all purchases were made from the following farms. The TIN no shown in the bills were agreed withthe actual TIN no shown in the site odishatax.gov.in.

Sale tax No Name of the agency

21671805673Pradip trading M.RAMPUR MAIN ROAD M.RAMPUR KALAHANDI 766102

21321802422M/s. Sarita Enterprises 91 Main Road Madanpur Rampur kalahandi

21564600546SATYA NARAYAN TRADERS PLOT NO-58/1762/1887 NEAR RAJENDRA PARK BOLANGIR BOLANGIR 767001

21651801998M/s. Janata Hardware & General StoreM.RAMPUR M.RAMPUR M.RAMPUR KALAHANDI 766001

21934600003GAYATRI TREDERS TUSRA TUSRA TUSRA BOLANGIR

21631804337M/S.SHRI MAHABIR TRADERS WARD NO.4 KESINGA KESINGA KALAHANDI 766012

21254800876M/s. BHAWANI TRADERS SAIDALANGA SAIDALANGA SAIDALANGA KALAHANDI 766102

21144801179LAXMI AGENCY KARLAMUNDA KARLAMUNDA KARLAMUNDA KALAHANDI 766031

21171803135M/s.Bhawani Enterprises Kesinga Kesinga Kesinga Kalahandi

21131801799M/s. Chandrama Cement Products Julko Julko Julko Kalahandi

21594800010DINESH KUMAR JAIN WARD NO.4,KESINGA KESINGA KESINGA KALAHANDI 766012

21941804506M/s.SATYA NARAYAN TRADERS, Near Rajendra Park, Balangir Balangir Balangir 767001

21671805673PRADEEP TRADING CO., M.RAMPUR MAIN ROAD M.RAMPUR KALAHANDI

21631804337M/S.SHRI MAHABIR TRADERS, WARD NO.4 KESINGA KESINGA KALAHANDI

21791800660M/s.Hindustan Span Pipe, Belgaon Bolangir

21934600003GAYATRI TREDERS, TUSRA TUSRA TUSRA

21594800010DINESH KUMAR JAIN, WARD NO.4,KESINGA KESINGA KESINGA KALAHANDI

21094800091MAA KALI TRADERS, WARD NO.4 MAIN ROAD,KESINGA KESINGA KALAHANDI

21041800054M/s. Laxmi Hardware & Machinery, main road bolangir Bolangir Bolangir

21361806086HARIOM TRADERS, M.RAMPUR M.RAMPUR M.RAMPUR KALAHANDI

21451803757RADHIKA ENTERPRISES, Main Road At-Tusra Tusra Dist-Bolangir

21291900263M/S. PATAKHANDA PRATISTAN, H.B.C.S. MARKET COMPLEX 723 BALLIGUDA BALLIGUDA KANDHAMAL

21325200720BINAYAK AGENCY, BARAKHAMA BARAKHAMA BARAKHAMA KANDHAMAL

21741805295NAMRATA TRADERS, NARLA ROAD NARLA ROAD NARLA ROAD KALAHANDI

21271801625M/s. Agrawal Store, Main Road M. Rampur M. Rampur Kalahandi

21634800570M/s GEETA DISTRIBUTOR,Bolangir Chowk Ward No. 3 Kesinga Kalahandi

14.13 - Doubtful withdrawal POM 08/05.10.16

As per rule -3 OGFR all transactions must be brought to account without delay. . But on checking the pass books with reference to the cashbooks it was noticed that the following amounts were withdrawn from the pass books but not reflected in the cash book. In absence of incurredexpenditure in the cash book the same is not free from doubt. Audit suggested to take necessary steps to ascertain the same & producenecessary compliance at the time of exit conference .

58 / 86


During the Exit Conference the withdrawal in respect of TFC , BRGF, BKBK,IAP, and SFC Cash Books were clarified . But inrespect of BPGY , the local authority could not produce the relevant records . On the other hand it was stated that it is misplaced and will beshown in next instance . Hence till the records are produced the amount of Rs.360000.00 as detailed below is not acceptable to audit andtreated as in admissible expenditure book in the cash book , which is recoverable from the person mentioned below to the extent mentionedagainst each

SBI-30809682469 BPGY

Lt.No.-2367/9.11.15 125000

Lt.No.-2386/17.11.15 50000

Lt.No.-Pira Majhi/18.11.15 50000

Lt.No.-2412/20.11.15 125000

Lt.no.-2301/2.11.15 10000

360000




988800.00




322439.00



666361.00

PARA: 15 AUDIT ON WORKS

15.1 - EXCESS PAYMENT IN WORKS POM 15/20.10.16

NAME OF THE WORK Construction of culvert at the road from PWD road to Gadapada New cluster building

HEAD OF ACCOUNT BKBK

CR NO 106/2015-16

ESTIMATED COST 3.5 lakh

VR NO BKBK/2015-16/P/111DT 28.03.16

MB REF 37(15 to 19)

NAME OF THE AGENCY Reena Mahananda,GPTA

NAME OF THE JE/GPTA Reena Mahananda,GPTA

NAME OF THE AE P. Bhitiria

NAME OF THE BDO Basudev Naik

The aforesaid work has proper administrative approval & technical sanction from competent authority.

59 / 86


The work was duly measured by J.E & check measured by A.E.

On scrutiny of the aforesaid work case record it was noticed that in item no 05 Rs 46114 was paid towards the earth work in excavation in hard soilto be filled by mechanical transportation within 5 km lead including rough dressing etc

excess payment of Rs 1098 was made due to wrong analysis of rate as calculated below

For earth work in excavation of foundation in all kinds of soil including rough dressing and leveling the bed etc. complete.

Man Mulia 21.50Nos. `@ `. 200.00 ` 4300.00

Woman Mulia 21.50Nos. `@ `. 200.00 ` 4300.00

2% T & P, Sundries etc. ` 172.00

Total ` 8772.00

transportation up to 5 km as per SR 2013 100 cum @ Rs 136 13600

Deduct 2/3 towards loading charges 79X100X2/3 5267

TC for 100 cum of earth 8333

Admissible cost for transportation of 100 cum of earth by mechanical means 17105.00

Admissible cost for transportation of 100 cum of earth by mechanical means 1cum 171.05

Payment made 185.00

Excess payment for 100 cum 13.95

Work done quantity 249.29cum

Excess payment 249.29 13.95 3478

Objection memo was issued for taking steps to recover the excess amount from person responsible. In response to objection memo localauthority replied that concerned J.E, A.E are directed to go through the records.The reply of the local authority is not satisfactory. Hencethe Para stands. The following persons are held responsible for the same.

During the Exit Conference the BDO agreed to recover the amount . Hence para stands till recovery is effected.


Slno Name Designation Adress Amount(In Rs:)1 PRUTHIRAJ BHITIRIA AEE AT PRESENT AEE,

M.RAMPUR DISTKALAHANDI

1739.00

2 REENA MAHANANDA GPTA AT PRESENT GPTAKESINGA BLOCK DIST

KALAHANDI

1739.00

15.2 - EXCESS PAYMENT IN WORKS POM NO 15/20.10.06

NAME OF THE WORK Construction of ghat cutting CC approach from gandapada to Jahoda

HEAD OF ACCOUNT IAP

CR NO 171/2014-15

ESTIMATED COST 3.5 lakh

VR NO IAP/2015-16/P/46 Dt 20.06.15

60 / 86


NAME OF THE AGENCY Bichitrananda Nayak,GPTA

NAME OF THE JE/GPTA Bichitrananda Nayak,GPTA

NAME OF THE AE PRUTHIRAJ BhiHITIRIA



The work was duly measured by JE & check measured by AE.

On scrutiny of the aforesaid work case record it was noticed that excess payment of Rs 754 was made due to wrong analysis of rate.

Earth work in excavation of foundation in all kinds of soil including rough dressing and leveling the bed etc. complete.

Man Mulia 33.53Nos. 150.00 ` 5029.50

Woman Mulia 33.53Nos. `@ `. 150.00 ` 5029.50

2% T & P, Sundries etc. ` 201.18

Total ` 10260.18

Cost for 1 cum 102.60

Payment made 123.12

Excess payment for 100 cum 20.52

Work done quantity 36.75cum

Excess payment 36.75 20.52 754

Hence necessary steps may be taken to recover the excess amount from person responsible.




Slno Name Designation Adress Amount(In Rs:)1 MAHENDRA KU.

BEHERAAE AT PRESENT UD

DEPARTMENTBHUBANESWAR

377.00


KALAHANDI

377.00


NAME OF THE WORK CC road from Bipin Patra House to Baksudhi Chhak

HEAD OF ACCOUNT CC road

CR NO 85/14-15

ESTIMATED COST 3 lakh

VR NO CCR/2015-16/P/32 Dt02.07.15

NAME OF THE AGENCY Bichitrananda Nayak,GPTA

61 / 86


NAME OF THE JE/GPTA Bichitrananda Nayak,GPTA



The aforesaid work has proper administrative approval & technical sanction from competent authority. The work was duly measured by JE & checkmeasured by AE..There is no provision for spreading of moorum in the estimate.On scrutiny of the cash record it was noticed that RS 3083 waspaid in item no 6 of the work bill towards spreading of moorum.

As per Para 3.7.8 of OPWD Code Vol-I: In works, estimates for which have been sanctioned by a competent authority no addition or alterationlikely to cause an excess which does not fall within the powers of sanction of that authority should be permitted without the previous approval of ahigher authority. Deviation from estimate without prior approval from competent authority is highly irregular & suggested for recovery.

Objection memo was issued for taking steps to recover the excess amount of Rs.3083.00from person responsible. In response to objection memolocal authority replied that concerned J.E, A.E are directed to go through the records.The reply of the local authority is not satisfactory. Hencethe Para stands. The following persons are held responsible for the same.



Slno Name Designation Adress Amount(In Rs:)1 BICHITRANANDA NAYAK GPTA AT PRESENT GPTA

NARLA BLOCK DISTKALAHANDI

1542.00

2 MAHENDRA KU.BEHERA

AE AT PRESENT UDDEPARTMENT

BHUBANESWAR

1541.00


NAME OF THE WORK Improvement of road from Salepali to Dutta


CR NO 156/13/14


VR NO BKBK/2015-16/P/60/Dt 17.10.15

NAME OF THE AGENCY Santanu sahu,JE

NAME OF THE JE/GPTA Santanu sahu,JE



The aforesaid work has proper administrative approval & technical sanction from competent authority. The work was duly measured by J.E &check measured by A.E. In the said work 43 cum of metal was used. As per SR 2013 the cost of metal is including VAT . In the bill though the costincluding VAT has been allowed the same has not been deducted and realized Hence necessary steps may be taken to recover the excessamount from person responsible. In response to objection memo local authority replied that concerned JE, AE are directed to go through therecords. The reply of the local authority is not satisfactory. Hence the Para stands. Steps may be taken t recover Rs 1441 from personsresponsible. The following persons are held responsible for the same.

Objection memo was issued for taking steps to recover the excess amount of Rs.1441.00 from person responsible. In response to objectionmemo local authority replied that concerned J.E, A.E are directed to go through the records.The reply of the local authority is not satisfactory.Hence the Para stands. The following persons are held responsible for the same.

During the Exit Conference the BDO agreed to recover the amount Hence para stands till recovery is effected.

62 / 86





721.00

2 PRUTHIRAJ BHITIRIA AEE AT PRESENT AEE,M.RAMPUR DIST

KALAHANDI

720.00


Consequent upon rising of market price of materials and enhancement of labour rate from time to time issued by Labour & Employees andState Insurance Department, the new schedule of rate was prepared. The new Schedule of Rate for 13 (thirteen) undivided Districts instead of3 RDC Zones basing on geographical location. After careful consideration Government have been approved Schedule of Rates-2014 for 13(thirteen) undivided Districts and Addendum to Chapter-XVll of Road Work of Schedule of Rates-2006 for 2014 as item-58 and Addendum toChapter-Xlll of Road Work of Analysis of Rates-2006 for 2014.

1 . The new Schedule of Rates-2014 and its supporting Analysis of Rates for 2014 are effective from the date of issue of this order.

2. This has been concurred in by the Finance Department vide their U.O.R. No.160-wF-t Dt.05.06.2014.

In item 127 of the schedule of rate 2014 the cost of Empty Cement Bag is Rs 3.85/bag. But in the following works less realisation was madetowards the cost of ECB was realised, which caused a loss to institutions

CR No Vr no date Name of the work No ofECB

actual cost of ECB Amountrealised fromthe work bill

Difference

188/14-15 (AWC) OWN/2015-16/P/100 Dt16.03.16

CONST. OF AWC BUILDINGAT MARDING.

114 439 399 40

01/13-14 (CCroad)

CCR/2015-16/P/90 Dt02.02.16

CONST. OF C.C. ROAD ATSIRGUN BASTI TO SCHOOL.

296 1140 1036 104

08/11-12(BKBK) BKBK/2015-16/P/87/21.01.16

Construction of RCC culvert onthe road from Phatamunda toDangbahal

340 1309 1190 119

51/2015-16(TFC) THFC/2015-16/P/67/31.02.16

CONST. OF CC ROAD ATPWD ROAD TOGIRIGOBARDHANMANDAP,D.KHUNTA.

367 1413 1285 128

Total 391

Hence necessary steps may be taken to recover the excess amount from person responsible. In response to objection memo local authorityreplied that concerned J.E, A.E are directed to go through the records. The reply of the local authority is not satisfactory. Hence the Para stands.The following persons are held responsible for the same.

Objection memo was issued for taking steps to recover the excess amount of Rs.391.00 from person responsible. In response to objection memolocal authority replied that concerned J.E, A.E are directed to go through the records.The reply of the local authority is not satisfactory. Hencethe Para stands. The following persons are held responsible for the same.

During the Exit Conference the B.D.O agreed to recover the amount . Hence para stands till recovery is effected.


Slno Name Designation Adress Amount(In Rs:)1 PRATAP KUMAR SAHU GPTA AT PRESENT GPTA

KESINGA BLOCK DISTKALAHANDI

196.00

63 / 86




195.00


& Employees and State Insurance Department, the new schedule of rate was prepared. The new Schedule of Rate for 13 (thirteen) undividedDistricts instead of 3 RDC Zones basing on geographical location. After careful consideration Government have been approved Schedule ofRates-2014 for 13 (thirteen) undivided Districts and Addendum to Chapter- XVll of Road Work of Schedule of Rates-2006 for 2014 as item-58and Addendum to Chapter-Xlll of Road Work of Analysis of Rates-2006 for 2014.



In item 127 of the schedule of rate 2014 the cost of Empty Cement Bag is Rs 3.85/bag. But in the following works less realization was madetowards the cost of ECB was realised, which sustained a loss to institutions

Hence necessary steps may be taken to recover the person responsible.

CR No Vr no date Name of the work No ofECB

actual cost ofECB

Amount realisedfrom the work bill

Difference

JE :-Manoj Ku. Swain,GPTA

18/2012-13(IAP) IAP/2015-16/P/39/03.05.15 MP. OF ROAD AND GUARDWALL AT PENDRA TODANDIMASKA.

301 1159 1054 105

18/2012-13(IAP) IAP/2015-16/P/56/02.07.15 MP. OF ROAD AND GUARDWALL AT PENDRA TODANDIMASKA.

263 1013 921 92

805/2012-13(WODC)

WODC/2015-16/P/4/17.06.15

CONST. OF BATHING GHAT ATDANGAPATA TANK.

113 435 396 39

236




Slno Name Designation Adress Amount(In Rs:)1 MANOJ KU. SWAIN GPTA AT PRESENT GPTA

LANGIGARH BLOCKDIST KALAHANDI

118.00




118.00


After careful consideration Government have been approved Schedule of Rates-2014 for 13 (thirteen) undivided Districts and Addendumto Chapter-XVll of Road Work of Schedule of Rates-2006 for 2014 as item-58 and Addendum to Chapter-Xlll of Road Work of Analysis ofRates-2006 for 2014.

64 / 86




In item 127 of the schedule of rate 2014 the cost of Empty Cement Bag is Rs 3.85/bag. But in the following works less realization was madetowards the cost of ECB was realised, which caused loss to the institution .

JE:- Rabi Narayana Nandi,GPTA

139/2014-15(IAP) IAP/2015-16/P/28/16.05.15 CONST. OF CC ROAD ATSINDHIPADAR,MANIKERA.

678 2610 2373 237

149/2013-14(BKBK)

BKBK/2015-16/P/15/16.05.15 CONST. OF G/W AT MANKADKHOLA. 98 377 343 34

97/2014-15(CCRoad)

CCR/2015-16/P/4/17.04.15 CONST. OF CC ROAD AT CHANCHARAPADA.

400 1540 1400 140

159/2014-15(MADA)

MADA/2015-16/P/8/14.07.15 CONST. OF CC ROAD AT SINDHIGUDAKHAJURIPADA

100 385 350 35

98/2014-15(CCRoad)

CCR/2015-16/P/13/16.05.15 CONST. OF CC ROAD AT SINDHIGUDA. 668 2572 2338 234

328/2013-14(SPF) SFC/2015-16/P/5/13.05.15 CONST. OF CULVERT AND GUARD WALLAT THE ROAD OF MANKADKHOLA.

52 200 182 18

135/2014-15(IAP) IAP/2015-16/P/34/23.05.15 CONST. OF CC ROAD ATBANJAMUNDA,MANIKERA.

266 1024 938 86

141/2014-15(IAP) IAP/2015-16/P/38/30.05.15 CONST. OF CC ROAD AT DUTAMUNDA 660 2541 2310 231

Total 1015




Slno Name Designation Adress Amount(In Rs:)1 RAMESWAR MAJHI, EX

HCEX HEAD-CLERK AT PRESENT

HEAD-CLERK NARLABLOCK DIST KALAHANDI

507.00



508.00

15.8 - EXCESS PAYMENT IN WORKS POM NO 16/18.10.1617/20.10.16

NAME OF THE WORK Construction of community hall at Maskadandi near Giri gabrdhanMandir

HEAD OF ACCOUNT MPLAD

65 / 86


CR NO 191/2013-14


VR NO MPLADS/2015-16/P/15 Dt 17.10.15

MB REF 28(107to111)

NAME OF THE AGENCY Santanu ku sahu,JE

NAME OF THE JE/GPTA Santanu ku Sahu,JE

NAME OF THE AE Pruthiraj Bhitiria,AEE



The work was duly measured by J.E & check measured by A.E.

In the work bill in item no 14,Rs 3000 was paid towards display board & in item no 17 towards the sign board. Though there was provision In theestimate no proof of installing the display board or the Sign board for display board was found in the bill . Therefore, the gross amount of the billshould have been less by Rs.3000.00 which was not done . Thus there is an excess payment of Rs.3000


During the Exit Conference the B.D.O agreed to recover the amount . Hence para stands till recovery is effected.




750.00


KALAHANDI

750.00


KALAHANDI

750.00



750.00


Primary purpose of cement-bentonite or soil-bentonite in Cut-Off Wall’s (COW) is to mitigate the flow of groundwater. The COW isconstructed using a trench cutter and can be installed in almost any soil conditions. The trench cutter makes ‘bites’ to excavate rectangularpanels in the earth. The cut off area are also filled up with CC (1:2:4) & CC (1:3:6) i.e the cutoffs are within the metal & chips enclosure. At thetime of centering shuttering the cutoff areas are exposed to one side at both the ends as the other side are within the enclosure of CC (1:2:4) &CC (1:3:6). But on scrutiny of the following work case records it was noticed that the measurement is taken both side of the cutoff walls.It is notpossible to measure both site when another side is within the CC enclosure So the measurement in both side leads to excess payment whichneeds recovery.

CR NO Name of the work MB Ref Vr No Date ShutteringMeasurementshown in the MB

Actualmeasurement

Excess rate /sqm Excess

66 / 86


03/15-16 Construction of roadfrom NH 24 toKerapada

28/15-16(137) 2X2X112X.25SQM

1X2X112X.25 SQM 56 79.57 4456

59/15-16 Construction of roadfrom PWD road toRajbhi

28/15-16(25) THFC/2015-16/P/24/13.07.15

2x2x19x0.3 sqm 1x2x19x0.3 sqm 11.4 79.57 907

114/14-15 Construction of roadfromMeta Sahu houseto Rugudipada Neemtreee chhak

01/15-16(page144)

CCR/2015-16/P/40/21.07.2015

2X2X232'X10'' 1X2X232'X10'' 35.77 79.57 2846

342/11-12 Construction of CCroad at Majhipada ofMaskadandi

35/15-16 p-10 WODC/2015-16/P/14/14.01.16

2X2X231.5X.3sqm

1X2X231.5X.3 sqm 18.9 82.58 1561

435/11-12 Construction of CCroad at Goudakela

02/15-16 p-130 BKBK/2015-16/P/43/01.08.15

2X2X43X0.3 sqm 1X2X43X0.3sqm 25.8 79.57 2053

11823






5911.00


KALAHANDI

5912.00


NAME OF THE WORK Construction of CC road at Kanhara house to Upin House

HEAD OF ACCOUNT CC road

CR NO 44/2015-16


VR NO CCR/2015-16/P/86/28.12.15

MB REF 35(1 to 6)

NAME OF THE AGENCY Santanu ku sahu,JE

NAME OF THE JE/GPTA Santanu ku sahu,JE



The aforesaid work has proper administrative approval & technical sanction from competent authority. The work was duly measured by JE & checkmeasured by AE. On further scrutiny of the work case record it was noticed that in item 5 of the work bill Rs 9103 was paid towards 96 sqmshuttering to CC work @ Rs 94.82/Sqm. On verification of estimate the cost of the item is Rs 79.57/cum Thus there excess payment of Rs

67 / 86


15.25/cum. In total 96 sqm shuttering to CC work was executed. so there is excess payment of Rs 15.25X96 =Rs 1464.






732.00

2 SANTANU KUMAR SAHU JE AT PRESENT JEM.RAMPUR BLOCK DIST

KALAHANDI

732.00


NAME OF THE WORK Construction of 100 seated ST Girl's at Urladani Sevasram

HEAD OF ACCOUNT 100 seated

CR NO 181/2013-14

ESTIMATED COST 4898475

VR NO Vr no SSDG/2015-16/P/9 Dt 23.06.15, SSDG/2015-16/P/15 Dt 10.12.15

MB REF 19(35 to64),19(66 to71),19(95 to130)

NAME OF THE AGENCY Dhanurjaya Suna,Bikash Ku jain,PA

NAME OF THE JE/GPTA Pratap Kumar sahu,GPTA



Sri Dhanurjaya Suna was the lowest tender bidder was asked to execute the work. As provision under OPWD code F2 agreement wassigned by BDO M.rampur Ps & Sri suna vide agreement No 02/2013-14. The tender value was 02% excess of the estimated cost. The agreementwas signed for execution of work to execute the work between 22.01.14 to 21.09.14. Vide letter No 860/24.04.14 of BDO M.Rampur Sri Suna wasissued a letter regarding non-execution of work. Vide letter No1547/31.07.14 of BDO M.Rampur Sri Suna was issued a letter regarding executionof work. In 1 st R/A the contractor was paid Rs 728241 on 31.12.14. The deduction amount in the bill was Rs 72855 towards royalty, VAT,IT etc.In 2 nd R/A the total execution of work of Rs 1264865 (net amount). The payment made in 1 st R/A was Rs 728241 which should be deducted fromthe 2nd R/A. So the net payable amount should be Rs 536624. But vide Vr no SSDG/2015-16/P/1 Dt 08.04.15 Rs 1264865 was paid. whichcaused an excess payment of Rs 728241. No step has been taken by local authority to recoup the amount. Further, as per clause 3.5.30 ofOPWD code, the application for extension of time for the completion of a work on the grounds of unavoidable hindrance or any other grounds shallbe submitted by the contractor within 30 days of such hindrance. On 24.10.14 EOT for 139 days was applied by the contractor after the date ofcompletion of date as per agreement.

Further the hindrances are mentioned as 15.04.14 30.06.14 as hot summer & 01.07.14 to 21.09.14 as rainy season. The EOT has notbeen sanctioned by competent authority till 31.03.16. The EOT has not been sanctioned by competent authority till 31.03.16. In 3 rd R/A(Vr noSSDG/2015-16/P/9 Dt 23.06.15), Rs 334300 was deducted out of the excess payment of Rs 728241. In 4 th R/A (vr No SSDG/2015-16/P/15 Dt10.12.15), Rs 200000 was deducted out of the excess payment of Rs 728241. In this way Rs 534300 was realised out the excess amount of Rs728241 till 31.03.16. Till 31.03.16 an amount of Rs 193941 remains outstanding.

As per clause -1 of special conditions of contract appended to the conditions of contract, Time is the essence of this contract. All outefforts must be made to complete the work in time. Time extension will not be allowed in ordinary circumstances. Besides, as per clause 2(a) of theconditions of contract of the agreement, the time allowed for carrying out the work as entered in the tender shall be strictly observed by thecontractor and shall be reckoned from the date on which the written order to commence the work is given to the contractor. OPWD code 2.3.1. If

68 / 86


the contractor fails to maintain the required progress in terms of clauses 2 or to complete the work and clear the site on or before the contract orextended date of completion, he shall, without prejudice to any other right or remedy available under the law to the Government on account of suchbreach, pay as agreed compensation the amount calculated at the rates stipulated below as the Superintending Engineer( whose decision inwriting shall be final and binding) may decide on the amount of tendered value of the work for every completed day/month (as applicable) that theprogress remains below that specified in Clause 2 or that the work remains incomplete. This will also apply group of items for which a separateperiod of completion has been specified. Compensation @ 1.5% per month of for delay of work delay to be computed on per Day basis. Providedalways that the total amount of compensation for delay to be paid under this condition shall not exceed 10% of the tendered value of work or to theTendered value of the item or group of items of work for which a separate period of completion is originally given.

Further, though the time was extended for more than the completion period as originally stipulated in the agreement yet, no approval of the nexthigher authority was obtained as per aforesaid rule. Hence, from the aforesaid reasons, penalty @ 10% of the estimated value was to berecovered from the contractor amounting to Rs 489847.50 =Rs 489848 (say) needs recovery from the contractor. Further due to impropersupervision, careless pass order excess payment of Rs 728241 occurred & institution has lost the interest as calculated below .

Period Amount No of days

For the period 04.06.15 to 23.06.15 728241 78 6225

For the period 23.06.15 to 10.12.15 393941 143 6174

For the period10.12.15 to 31.03.15 193941 102 2168

Total 14567

Objection memo was issued for taking steps to recover the excess amount from person responsible. In response to objection memo localauthority replied that concerned J.E, A.E are directed to go through the records.The reply of the local authority is not satisfactory. Hencethe Para stands. Since the BDO, Head Clerk -cum-Accountant and the .AEE of the P.S have allowed the payment without deducting the EOTcompensation amount as per agreement for the excess payment cussing loss to the P.S they are responsible . Similarly for the interest amountwhich caused loss to the P.S BDO and Accountant who are supposed to detect the matter at the time of passing the final bill are responsible .Therefore considering the extent of responsibility lying at different stages of passing of the bill, the amount have been distributed among the following persons holding responsible for the same.





163283.00




133768.00



133768.00


KALAHANDI

267537.00

15.12 - EXCESS PAYMENT IN WORKS POM 18/23.10.1619/24.10.16

NAME OF THE WORK Construction of RCC culvert on Dudukaranja to Sikuli road


CR NO 178/2013-14

ESTIMATED COST 1457506

AGREEMENT VALUE 1282605( Less 12%)

VR NO BKBK/2015-16/P/30/Dt 24.06.15

MB REF 20(155 to 171)

NAME OF THE AGENCY Drona Majhi

69 / 86


NAME OF THE JE/GPTA Bichitrananda nayak,GPTA



The project was executed through tender process . The lowest bid of Sri Drona Majhi, ST, Class-C contractor was accepted which was approvedby DRDA Kalahandi vide letter no 6483/31.12.13.On 20.01.14 Sri Drona Majhi & BDO M.Rampur has signed F2 agreement form. As peragreement the work is to be commenced on 20.01.14 with date of completion 19.07.14. Further, as per clause 3.5.30 of OPWD code, the application for extension of time for the completion of a work on the grounds of unavoidablehindrance or any other grounds shall be submitted by the contractor within 30 days of such hindrance.

As per opwd code 2.3.1, if the contractor fails to maintain the required progress in terms of clauses 2 or to complete the work and clear the site onor before the contract or extended date of completion, he shall, without prejudice to any other right or remedy available under the law to theGovernment on account of such breach, pay as agreed compensation the amount calculated at the rates stipulated below as the SuperintendingEngineer( whose decision in writing shall be final and binding) may decide on the amount of tendered value of the work for every completedday/month (as applicable) that the progress remains below that specified in Clause 2 or that the work remains incomplete. This will also applygroup of items for which a separate period of completion has been specified. Compensation @ 1.5% per month of for delay of work delay to becomputed on per Day basis.

Provided always that the total amount of compensation for delay to be paid under this condition shall not exceed 10% of the tendered value ofwork or to the Tendered value of the item or group of items of work for which a separate period of completion is originally given.

On 10.01.15 Drona has applied for EOT for 5 months after the date of completion of date as per agreement.BDO has forwardded to PD DRDA778/20.04.15.Vide letter no 2301/21.05.15 APD, DRDA, Kalahandi has asked to submit copy of agrreement & physical & financial status of theproject. BDO has not submitted any documents in this regard. Further, though the time was extended for more than the completion period as originally stipulated in the agreement yet, no approval of the nexthigher authority was obtained as per aforesaid rule.

Hence, from the aforesaid reasons, penalty @ 10% of the estimated value was to be recovered from the contractor amounting to Rs 128260.50=Rs 128261

As per OPWD3.5.20:- The security deposit is refundable after 6 months or such period as specified in the agreement from the date of satisfactorycompletion of the work provided that the contractor’s final bill has been paid. If however, there is inevitable delay in the payment of final bill of thecontractor, the earnest money deposit and initial security deposit forming part of the security deposit may be refunded.

On 05.08.15 the EMD of Rs 7500 was released & the security deposit of Rs 33559 was release on 14.01.16 in violation to the aforesaid rule as thelast bill was on 23.06.15 as EMD is part of security deposit.Hence Rs 128261 needs recovery.


During the Exit Conference the BDO agreed to recover the amount . Hence para stands till recovery is effected. Since the A.E.E and the HeadClerk have by passed the conditions requiring deduction of the compensation towards EOT which caused excess payment to the extent ofRs.128261.00 and the BDO also has pased the amount without ascertaining the payable amount they are responsible for the excess payment and accordingly the amount has been shared .


Slno Name Designation Adress Amount(In Rs:)1 BRAJABIHARI PATTNAIK HEAD CLERK AT PRESENT HEAD 42753.00

70 / 86


CLERK M.RAMPURBLOCK DIST KALAHANDI


KALAHANDI

42754.00


KALAHANDI

42754.00


NAME OF THE WORK Construction of bridge over Singhpur to Dhanpur road


CR NO 177/2011-12


AGREEMENT VALUE 4850230

VR NO BKBK/2015-16/P/16/23.05.15,BKBK/2015-16/P/18/23.05.15

NAME OF THE AGENCY Sudipta Ku. Sethi contractor

NAME OF THE JE/GPTA PK sahoo,GPTA



The tender call notice for the aforesaid work was published vide Notification No 1780/03.08.11.APD, CD, DRDA, Kalahandi was the tender acceptingauthority.Being the lowest bidder the tender of sri Sudipta Ku. Sethi (SC) B class contractor is accepted.He has deposited Rs 25000 on 28.08.11as TDRtowards EMD.On 20.10.11 & BDO M.Rampur has signed F2 agreement form. As per agreement the work is to be commenced on 20.10.11 with date ofcompletion 19.06.12. Further, as per clause 3.5.30 of OPWD code, the application for extension of time for the completion of a work on the grounds ofunavoidable hindrance or any other grounds shall be submitted by the contractor within 30 days of such hindrance.Sri Sudipta sethi has applied forExtension of Time (EOT) on 18.01.13 on the medical ground as he was sick from 10.04.12 to 11.06.12 & 15.11.12 to 15.01.13 after the date of completionof date as per agreement i.e. on 19.06.12.BDO, M.Rampur has forwarded the EOT proposal vide letter No 2140/23.08.13 & 2500/09.10.13. EOT upto30.11.14 was approved by APD,Tech,DRDA, Kalahandi vide letter no 2169/12.05.15 with imposition of penalty of 0.10% of total agreement value of Rs4850230.

As per opwd code 2.3.1.If the contractor fails to maintain the required progress in terms of clauses 2 or to complete compensation @ 1.5% per month offor delay of work delay to be computed on per Day basis. Provided that the total amount of compensation for delay to be paid under this condition shall notexceed 10% of the tendered value of work or to the Tendered value of the item or group of items of work for which a separate period of completion isoriginally given. Further, though the time was extended for more than the completion period as originally stipulated in the agreement yet, no approval of the next higherauthority was obtained as per aforesaid rule.

Hence, from the aforesaid reasons, penalty @ 10% of the estimated value was due to be recovered from the contractor amounting to Rs 485023, Since Rs4850 has already been realised Rs 485023-Rs 4850= Rs 480173 was due for recovery.

Objection memo was issued for taking steps to recover the excess amount from person responsible. In response to objection memo localauthority replied that concerned J.E, A.E are directed to go through the records.The reply of the local authority is not satisfactory. Hencethe Para stands. The following persons are held responsible for the same.Since the A.E.E and the Head Clerk have by passed the conditions requiring deduction of the compensation towards EOT which caused excess payment to the extent of Rs.128261.00 and the BDO also haspased the amount without ascertaining the payable amount, they are responsible for the excess payment and accordingly the amount has beenshared .



71 / 86




160058.00


KALAHANDI

160058.00



160057.00

15.14 - IMPORTANT IRREGULARITIES /DEFECTS NOTICED DURING SCRUTINY OF WORKS ACCOUNTS POM NO 21/ 26.10.16

IMPORTANT IRREGULARITIES /DEFECTS NOTICED DURING SCRUTINY OF WORKS ACCOUNTS

The following lapses are noticed during scrutiny of work case records along with M.B and other connected records.

1. The register of works has not been maintained in proper format showing the payment made, status of projects, estimated cost, scheme etc.This register should be positively maintained scheme wise.

2. Analysis of Rates provided in the estimate is not found in all case records.

3. Photocopy of the site prior to the beginning of the project and after completion is not found in all the cases.

4. Display Board is not found to have been provided in all cases at the worksite which must be there to convey information to public about thework details.

5. It is found the J.E who executes the work has taken measurement himself which is not free from ambiguity. In such case, the AssistantEngineer should check measure all items but the same is not done. It is suggested that the work departmentally done by one J.E should bemeasured by another J.E and vice-versa to maintain the transparency.

6. In most of works executed in this Block, major deviation is found not only in quantity but also in items of works. This has happened duemaking estimate without pre-site visit. In fact, the J.E/A.E should visit the site to know the actual need of the situation.

7. Muster rolls submitted by the executants are found improperly filled up i.e without BPL registration number, showing the date of engagementetc. The local representative like Sarapanch/Samiti member should certify the engagement in appropriate space of the form.

8. Time efficiency has not been maintained in doing almost all works like buildings, roads, excavation of tanks etc. This is an important factorwhich should be strictly adhered to in completion of the project by proper supervising or monitoring.

9. A census may be made every year to keep the account of newly created Assets like roads, building, drain, bridges, tanks etc for easyaccessibility of common people as well as District/State Administration. 10. As per Rule 77(4) of Panchayat Samiti Accounting Procedure Rule2002 The estimate for a work will consist of a report, a design wherever necessary, a specification and a detailed statement of measurements,quantity tits and sates quantity of materials and their rates and cost, with an abstract showing the total estimated cost of each item. In case ofrepairs or maintenance, details of existing structures shall be indicated.

15.15 - DETAILS OF CASE RECORDS CHECKED IN COURSE OF AUDIT

Total no of case records (excluding IAY & BPGY case records) 352 104791870

No of case records completed during the year 321

No of case records of Previous year completed during the year 2015-16 271

No of case records of 2015-16 completed during the year 50

No of case records of on going 31

72 / 86


PARA: 16 AUDIT ON UNITS / DEPARTMENT

16.1 -

No transaction made . Hence no Comments

PARA: 17 AUDIT ON SCHEMES / PROGRAMMES

17.1 - SCHEME STUDY MP LAD

The Member of Parliament Local Area Development Scheme was introduced in December, 1993. Under the Scheme, each MP has the choiceto suggest to the District Collector for taking up works to the tune of Rs. 5 Crores per annum in his/her constituency. GUIDELINES &implementation

As per Guidelines on MPLADS 2012:-

Para 2.4 of MP LADS Guidelines 2012 and Annexure II & IIA, All works to meet locally felt infrastructure and development needs, with anemphasis on creation of durable assets. As per Para 3.13 of Guidelines on MP LADS 2012 The time limit for completion of the works shouldgenerally not exceed one year. Funds Non-lapsable: Funds released to the District Authority by the Government of India are non-lapsable.Funds left in the district can be carried forward for utilization in the subsequent years. Further, the funds not released by the Government ofIndia in a year will be carried forward for making releases in the subsequent years Funds Non-lap sable.

Para 3.1, Each M.P. shall recommend eligible work on the M.Ps letter head duly signed by the M.P. A letter format from the M.P. to the districtauthority is at Annex-III. In M.Rampur PS during 2015-16 the same procedure has been adopted.

Para No. 4.1:The Implementing Agencies shall also deposit the funds only in a nationalized bank. Separate account will be opened for eachMP for the purpose. The same procedure has not been adopted by local authority during 2015-16 in M.rampur PS. Local authority is advised tofollow the guideline.

Para 5.1:The District Authority and Implementing Agencies shall maintain accounts of MPLADS funds MP wise. Cash Book and other Books ofAccounts shall be maintained as per the State/UT Government procedure. In M.Rampur PS during 2015-16 the fund placed in nationalizedbank, but as per instruction separate pass book for each MP has not been followed. As per MPLADS-26.11.2014 & C-42/2011-MPLADS (Vol-II)21.09.2012:- MPLAD funds should be deposited in Sev/fix accounts which earn interest at higher rates. During 2015-16 in M.Rampur PS thegrant was kept on savings bank account not in any flexi account. As per Criteria:

Funds Position and status of Projects during the financial year

The fund position of MPLAD is furnished below.

OB AS ON 01.04.15 2293384FUND RECEIVED DURING THE YEAR 2015-16 2980546EXPENDITURE INCURRED DURING 2015-16 4101373CB AS ON 31.03.16 6829878

Till 01.04.2015 in MPLAD fund 21 projects were in progress. 7 no projects were taken up during the year 2015-16. Till 31.03.16 out of ongoing 21ongoing projects 6 projects were completed & out of 7 projects of taken up during 2015-16, 3 projects were completed. Local authority is advisedto gear-up the progress of work to achieve the target.

73 / 86


17.2 - PHYSICAL & FINANCIAL ACHIEVEMENT OF GRANTS POM NO 24/28.10.16

The physical & financial achievement of grants is furnished below.

FINANCIAL ACHIEVEMENT PHYSICAL ACHIEVEMENT

SL.No Head ofaccount

Opening Balance

Receiptduring

the year2015-16

Total Expenditure duringthe year2015-16

ClosingBalance

as31.03.16

% OFACHIEVEM

ENT

No ofspillover

works

no ofworkstaken

upduring2015-1

6

Total No ofworks

completed duringthe year2015-16

No ofincomplete works

% OFACHIVEME

NT

1Rep.ofstaffQuarters

140668.00 0.00 140668.00 69108.00 71560.00 49.00 1 2 3 3 0.00

2Repair ofBlockofficebuilding

244165.00 0.00 244165.00 0.00 244165.00 0.00 1 1 1 0.00

3Const. OfAWCBuilding

11205948.00

7555000.00

18760948.00

4665323.00

14095625.00

25.00 9 9 9 0.00

4Maint.ofRoad(CCRoad)

16315640.00

4755540.00

21071180.00

18845150.00

2226030.00

89.00 115 62 177 175 2 99.00

6MPLAD 2293384.00

2980546.00

5273930.00

4101373.00

1172557.00

78.00 21 10 31 9 22 29.00

7MLALAD 8053560.00

2800000.00

10853560.00

4023682.00

6829878.00

37.00 15 17 32 17 15 53.00

8I A P 18111205.00

0.00 18111205.00

26846182.00

-8734977.00

148.00 70 0 70 28 42 40.00

9W O D C 2608554.00

3819405.00

6427959.00

1631790.00

4796169.00

25.00 13 11 24 1 23 4.00

10ICDSGUARAGE

5639.00 0.00 5639.00 0.00 5639.00 0.00 0 0

11RLTAP -3767046.00

0.00 -3767046.00

838967.00 -4606013.00

-22.00 2 2 0 2 0.00

12S D F 1232040.00

0.00 1232040.00

1226213.00

5827.00 100.00 12 12 10 2

13Biju K.B.K 25214420.00

11400000.00

36614420.00

20237735.00

16376685.00

55.00 28 42 70 53 17 76.00

14Const ofSC GirlsHighSchool100seated

16966399.00

1589000.00

18555399.00

6227834.00

12327565.00

34.00 6 6 1 5 17.00

15STATISTICALBUILDING

717000.00 0.00 717000.00 160950.00 556050.00 22.00 1 1 0 1 0.00

16B.R.G.F -879275.00 40991.00 -838284.00 4375950.00

-5214234.00

-522.00 14 14 5 9 36.00

17PRIIncentiveAward

200000.00 0.00 200000.00 0.00 200000.00 0.00 1 1 1

18Const.of V.D.Building

-72589.00 0.00 -72589.00 0.00 -72589.00 0.00 0 0

74 / 86


19M D MKichen

119360.00 0.00 119360.00 0.00 119360.00 0.00 0 0

20PYKKA -23137.00 90000.00 66863.00 23343.00 43520.00 35.00 0 2 2 0 2 0.00

21S F C 0.00 10151450.00

10151450.00

6580079.00

3571371.00

65.00 0.00 29 29 5 24 17.00

22Const.ofLACBuilding

1163779.00

0.00 1163779.00

178070.00 985709.00 15.00 0 0

23MIP(Jamunda)

109293.00 0.00 109293.00 51288.00 58005.00 47.00 1 0 1 0 1 0.00

24SPF 2879280.00

0.00 2879280.00

1457295.00

1421985.00

51.00 24 24 12 12 50.00

25M A D A 3819454.93

804000.00 4623454.93

3251538.00

1371916.93

70.00 5 5 10 5 5 50.00

Totalgrants

106657741.93

45985932.00

152643673.93

104791870.00

47851803.93

69.00 330 189 519 321 198 62.00

NB;- -ve balance in BRGF & RLTAP scheme indicates diversion of fund. As each placement of fund prescribed with proper project approval.There are approved project list & works are in progress on the other hand the fund position showing -ve trend is incorrect. Local authority may takesuitable steps to ascertain the same & recoup the same.

PARA: 18 MISCELLANEOUS

18.1 - RECEIPT EXPENDITURE POSITION PS ACCOUNT

The receipt expenditure position of PS account of M.Rampur PS for the year 2015-16 is furnished below.

Head of account Opening Balance Closing Balance

In cash In P.L.A/C Receipt Total Expenditure Incash In P.L.A/C

P.R.DEPARTMEN(SCHEMATIC)

C.D. Stage.I 436.66 436.66 436.66

Social 337.87 337.87 337.87

Sanitary Well -29896.45 -29896.45 -29896.45

Award to Tubak Snngha 1200.00 1200.00 1200.00

Maint.of G.P& P.S.Road 9292305.00 9292305.00 9292305.00

Well Const. Programme 5390.35 5390.35 5390.35

Award to Mahila Samiti -189616.00 -189616.00 -189616.00

Special Repair to School Building 36739.76 36739.76 36739.76

CDPO office cum godwn 462.76 462.76 462.76

Rep.of staff Quarters 140668.00 140668.00 69108.00 71560.00

Repair of Block office building 244165.00 244165.00 244165.00

Const. Of AWC Building 11205948.00 7555000.00 18760948.00 4665323.00 14095625.00

F.D.R -345999.39 -345999.39 -345999.39

Remuneration C.P/Maintenance ofcomputer

-193433.00 -193433.00 -193433.00

TOTAL 20168708.56 0.00 7,555,000.00 27,723,708.56 4,734,431.00 22,989,277.56 0.00

P.R.DEPTT.(NON SCHEMATIC)

75 / 86


Hon./T.A to non official -86023.92 28800.00 307800.00 250576.08 534750.00 -284173.92 0.00

TOTAL -86023.92 28800.00 307800.00 250576.08 534750.00 -284173.92 0.00

G.P.DEPARTMENT

Maint. Of G.P.Wells 0.40 0.40 0.40

Maint.of Road(CC Road) 16315640.00 4755540.00 21071180.00 18845150.00 2226030.00

Maint.of Ponds -2407.50 -2407.50 -2407.50

Maint.of Orchard 5987.00 5987.00 5987.00

Maint.of Staff Quarters -317844.00 -317844.00 -317844.00

Hon.to Sarpanch 10344.00 10344.00 10344.00

G.P.Store godown 483848.00 483848.00 483848.00

PDS(Revolving Fund -104500.00 -104500.00 -104500.00

TA/DA to Sarpanch -170000.00 -170000.00 -170000.00

PRI Election -326446.00 -326446.00 -326446.00

Const.of Pandi/Platform at Mohangiri -431688.00 -431688.00 -431688.00

TOTAL 15462933.90 0.00 4,755,540.00 20,218,473.90 18,845,150.00 1,373,323.90 0.00

DRDA GRANTS

A S M F Wells 272003.00 272003.00 272003.00

ERRP 84305.00 84305.00 84305.00

NREP -284870.59 -284870.59 -284870.59

RLEGP -8464.45 -8464.45 -8464.45

Bonded Labour 6934.65 6934.65 6934.65

EFC/TFC 12527329.00 661300.00 13188629.00 13545088.00 -356459.00

JRY(P.S.Share -623352.00 -623352.00 -623352.00

Million Well 652502.00 652502.00 652502.00

JRY(DRDA) 130951.61 130951.61 130951.61

Untied Fund -184994.00 -184994.00 -184994.00

Const.of School Building -69004.00 -69004.00 -69004.00

Cement Benches of Urladaul -25000.00 -25000.00 -25000.00

O B B -355483.00 -355483.00 -355483.00

JRY(Well/Tank) 20000.00 20000.00 20000.00

DPAP(Tank) 175449.00 175449.00 175449.00

TRYSEM 60630.60 60630.60 60630.60

LI Work -303908.00 -303908.00 -303908.00

NREGS/OREGS 28393359.51 2265674.81 30659034.32 2248545.00 28410489.32

JGSY 2289.00 2289.00 2289.00

JA(JRY) -78116.00 -78116.00 -78116.00

MPLAD 2293384.00 2980546.00 5273930.00 4101373.00 1172557.00

MLALAD 8053560.00 2800000.00 10853560.00 4023682.00 6829878.00

Seri culture 82390.00 82390.00 82390.00

I E C 385.00 385.00 385.00

DWCRA 76691.00 76691.00 76691.00

Drinking Water 4973.00 4973.00 4973.00

76 / 86


R C P 2045943.00 2045943.00 2045943.00

IRDP Infrustructure 123238.00 123238.00 123238.00

ZP Share -105453.00 -105453.00 -105453.00

BPL Survey 10360.20 10360.20 10360.20

NRLM 1057388.00 130000.00 1187388.00 915204.00 272184.00

Dry.Latrine 41940.00 41940.00 41940.00

PMGY(GA) 963188.00 963188.00 963188.00

FA 200.00 200.00 200.00

I A Y 25442882.00 10450500.00 35893382.00 33931315.00 1962067.00

I A P 18111205.00 18111205.00 26846182.00 -8734977.00

MO KUDIA 14486500.00 762000.00 15248500.00 8240034.00 7008466.00

E.P.C -19104.00 -19104.00 -19104.00

W O D C 2608554.00 3819405.00 6427959.00 1631790.00 4796169.00

ICDS GUARAGE 5639.00 5639.00 5639.00

RLTAP -3767046.00 -3767046.00 838967.00 -4606013.00

S D F 1232040.00 1232040.00 1226213.00 5827.00

Biju K.B.K 25214420.00 11400000.00 36614420.00 20237735.00 16076685.00 300000.00

Const of SC Girls High School 100seated

16966399.00 1589000.00 18555399.00 6227834.00 12327565.00

STATISTICAL BUILDING 717000.00 717000.00 160950.00 556050.00

Irrigation project(MIP) 429819.00 429819.00 429819.00

FDR/CRF -432186.00 -432186.00 -432186.00

B.R.G.F -879275.00 40991.00 -838284.00 4375950.00 -5214234.00

PRI Incentive Award 200000.00 200000.00 200000.00

Const.of V.D.Building -72589.00 -72589.00 -72589.00

M D M Kichen 119360.00 119360.00 119360.00

T S C 543577.00 543577.00 417743.00 125834.00

PYKKA -23137.00 90000.00 66863.00 23343.00 43520.00

Const.ofLAC Building 1163779.00 1163779.00 178070.00 985709.00

Const.of Infrustrucuture Build inMohangiri

500000.00 500000.00 500000.00

Theresing Yard at Barbandha 190000.00 190000.00 190000.00

S F C 0.00 10151450.00 10151450.00 6580079.00 3571371.00

Harischandra Yojana 0.00 495000.00 495000.00 495000.00 0.00

GGY 0.00 16411805.00 16411805.00 0.00 16411805.00

Block Kala Sanskuritka Sangh 622732.00 622732.00 622732.00

MIP (Jamunda) 109293.00 109293.00 51288.00 58005.00

SPF 2879280.00 2879280.00 1457295.00 1421985.00

TOTAL 161389890.53 0.00 64047671.81 225437562.34 137753680.00 87383882.34 300000.00

H & Deptt.

M A D A 3081186.93 738268.00 804000.00 4623454.93 3251538.00 1371916.93

Digging Well 4500.00 4500.00 4500.00

H & T.Works 57500.00 57500.00 57500.00

77 / 86


Stipend to SC/ST -13045.00 -13045.00 -13045.00

Pump Set house -7830.00 -7830.00 -7830.00

Devlopment of play ground -500.00 -500.00 -500.00

Forest Right Act. 306059.00 306059.00 306059.00

TOTAL 3427870.93 738,268.00 804,000.00 4,970,138.93 3,251,538.00 1,718,600.93 0.00

EDUCATION DEPARTMENT

Rep. Of school building 25555.09 25555.09 25555.09

TOTAL 25555.09 0.00 0.00 25,555.09 0.00 25,555.09 0.00

OTHER DEPARTMENT

Others -4454489.94 3930088.00 -524401.94 -524401.94

O S T/ST/ SVG 1348615.00 1348615.00 1348615.00

Total -3105874.94 0.00 3930088.00 824213.06 0.00 824213.06 0.00

Watershed account

P.I.A level 8558.08 8,558.08 8,558.08

Watershed account 83111.00 83111.00 83111.00

Total 91669.08 0.00 0.00 91669.08 0.00 91669.08 0.00

Revenue Deptt.

I.H.S 5685.00 5685.00 5685.00

T R Grants -7140.19 -7140.19 -7140.19

F.D.R -5069.00 -5069.00 -5069.00

Surface Well -858.15 -858.15 -858.15

Care contingency -90.80 -90.80 -90.80

Incentive Grants 82500.00 82500.00 82500.00

Cross Bondh -575430.00 -575430.00 -575430.00

Other 500000.00 500000.00 500000.00

Total -403.14 0.00 0.00 -403.14 0.00 -403.14 0.00

Total grants 197374326.09 767,068.00 81,400,099.81 279,541,493.90 165,119,549.00 114,121,944.90 300,000.00

OTHER THAN GRANTS

K.L.Grants 1076337.48 62173.00 1138510.48 519690.00 618820.48

Cess grant 89780.00 89780.00 89780.00

TOTAL 1166117.48 0.00 62,173.00 1,228,290.48 519,690.00 708,600.48 0.00

Govt dues

Royality 1488286.00 2868565.00 4356851.00 3160552.00 1196299.00

VAT 36003.00 875339.00 911342.00 876086.00 35256.00

Cess from work Bills 8628.00 1034902.00 1043530.00 1088387.00 -44857.00

Income Tax -5981.00 61339.00 55358.00 55358.00

Sales Tax 72718.00 72718.00 72718.00

1599654.00 0.00 4840145.00 6439799.00 5125025.00 1314774.00 0.00

Own resouurse

E G B 1311392.00 376945.00 1688337.00 1688337.00

Cost of tender paper 257093.50 257093.50 257093.50

Sale proceeds of Chamundia 876.00 876.00 876.00

78 / 86


Cost of Chamundia 1200.00 1200.00 1200.00

Sale proceeds of Chamundia 2350.00 2350.00 2350.00

EGB(MDM) 27040.25 27040.25 27040.25

Fines 233.00 233.00 233.00

Contingency -35177.00 -35177.00 -35177.00

Work Contingency -1078207.16 209605.00 -868602.16 358119.00 -1226721.16

House Rent 461452.00 18040.00 479492.00 479492.00

948252.59 0.00 604590.00 1552842.59 358119.00 1194723.59 0.00

Refundables

With held amount 2063683.00 154629.00 2218312.00 554238.00 1664074.00

SD/EMD 2277760.32 137282.00 2415042.32 625711.00 1789331.32

4341443.32 0.00 291911.00 4633354.32 1179949.00 3453405.32

Store suspense

Cost of unused materials 1730.00 1730.00 1730.00

Store suspense -1052254.41 -1052254.41 -1052254.41

Chullllaha 215987.00 215987.00 215987.00

Centering Materials -421350.00 -421350.00 -421350.00

Cost of Pipe 9378.00 9378.00 9378.00

Name plate (IAY) 154400.00 154400.00 154400.00

Latrine Plate(IAY) 756200.00 756200.00 756200.00

Transpenrency Board 60336.00 60336.00 60336.00

Cost of Cement 8260498.00 8260498.00 8260498.00

Transperency Board 14650.00 14650.00 14650.00

M S Rod 1546586.00 1546586.00 1546586.00

Door Window -1156480.00 -1156480.00 -1156480.00

8389680.59 0.00 0.00 8389680.59 0.00 8389680.59

MISCELLANEOUS

Audit Recovery 192483.26 192483.26 192483.26

Peoples contribution 400.21 400.21 400.21

F D R Well -4185.00 -4185.00 -4185.00

Cost of cashew seeds 12.50 12.50 12.50

Un Classified amount 41405.51 41405.51 41405.51

Social foresty 5000.00 5000.00 5000.00

TC of FFW Rice 910825.35 910825.35 910825.35

Market shed at Madanpur 500.00 500.00 500.00

Hire charges of Pump set 243.80 243.80 243.80

G.P.Election contingency -235737.76 -235737.76 -235737.76

D.D of Water 108.00 108.00 108.00

Bio Gass 38463.00 38463.00 38463.00

NFSA 3800.00 123000.00 126800.00 126800.00

EMD of Election -988.00 -988.00 -988.00

Sisumela -1620.00 -1620.00 -1620.00

79 / 86


Purchase of Type writer -10080.75 -10080.75 -10080.75

Others 4454489.94 4454489.94 4454489.94

Z.S.S -51218.45 -51218.45 -51218.45

Divesion -5511987.00 -5511987.00 -5511987.00

Rep.of Block rest shed -4300.00 -4300.00 -4300.00

Interest money 17598709.99 8553184.00 26151893.99 26151893.99

P R R -27440.00 -27440.00 -27440.00

Sakhyarata Pillar 3937.00 3937.00 3937.00

purlse polio programme -6780.00 -6780.00 -6780.00

TBA Training -8620.00 -8620.00 -8620.00

Adv.to E E (PHO_) -13500.00 -13500.00 -13500.00

Store charges 8260.00 8260.00 8260.00

Collection of GAP 300.00 300.00 300.00

Diversion to PS Cash book -635034.00 -635034.00 -635034.00

Rest Shed at Rampur 33000.00 33000.00 33000.00

Protective Irrigation 11000.00 11000.00 11000.00

R T I -18669.00 -18669.00 -18669.00

Advance 210129.00 210129.00 210129.00

N P -892.00 -892.00 -892.00

Diversion to Water Shed A/C -124132.00 -124132.00 -124132.00

Wall writing (IAY) -3442.00 -3442.00 -3442.00

Electrol Roll 2040.00 2040.00 2040.00

Interest from Advance 300.00 300.00 300.00

Pay of computer programmer -3724.00 -3724.00 -3724.00

Cost of Rice 116376.00 116376.00 116376.00

PDS Manikera G.P -50000.00 -50000.00 -50000.00

BLO 0.00 550240.00 550240.00 301600.00 248640.00

Bank charges 0.00 0.00 0.00 1411.00 -1411.00

Tube well spare parts -1348380.00 -1348380.00 -1348380.00

RWSS Staff Salary -1507404.00 -1507404.00 -1507404.00

Advance to Sarpanches (MGREGA0 -6000000.00 -6000000.00 -6000000.00

Atmanijukti Mela 5000.00 5000.00 5000.00

Payment of NMR -186355.00 -186355.00 -186355.00

Rajiv Gandhi Urja Divas 2000.00 2000.00 2000.00

Cost of Ventilator 2280.20 2280.20 2280.20

Dress materials to vicitim of violence -119889.00 -119889.00 -119889.00

Others -34643.00 -34643.00 -34643.00

P.R.Divas -5309.50 -5309.50 -5309.50

Science Exhibtion 10000.00 10000.00 10000.00

Daily wages -89640.00 -89640.00 -89640.00

Const of IHL -5800.00 -5800.00 -5800.00

Red cross Asst. -500.00 -500.00 -500.00

Advertisemeny Charges -251334.00 -251334.00 -251334.00

80 / 86


Office Contingency -345717.00 -345717.00 -345717.00

G.P.F 56000.00 56000.00 56000.00

Festival 60000.00 60000.00 60000.00

sale proceeds of Seeds 4221.53 0.24 4221.77 4221.53 0.24

C.M.Relief Find 5130.00 5130.00 5130.00

Advance To Stff -12789.50 -12789.50 -12789.50

TDCC Dues 1200.00 1200.00 1200.00

Election forms 36603.25 36603.25 36603.25

SOAP/NOAP/ODP 691078.00 691078.00 691078.00

Care food Stuff 274.15 274.15 274.15

SNP Remuneration -11166.50 -11166.50 -11166.50

Care Trainng 7310.00 7310.00 7310.00

MDM -138771.95 -138771.95 -138771.95

Job fair 0.00 0.00 10000.00 -10000.00

Child Labour -0.82 -0.82 -0.82

Pump Sets 14994.00 14994.00 14994.00

Palli Sabha -5094.00 -5094.00 -5094.00

Emergency Feeding 159687.00 159687.00 159687.00

Cultural Activities -5000.00 -5000.00 -5000.00

Rep.of Rain Guage -314.00 -314.00 -314.00

Remuneration of Advance 86770.00 86770.00 86770.00

Diversion 498564.00 498564.00 498564.00

Chua/Challah 500.00 500.00 500.00

T C of Feeding -2483.00 -2483.00 -2483.00

Non-Removal of WP 265.00 265.00 265.00

Kharif Crops 1000.00 1000.00 1000.00

Drinking Water 150.50 150.50 150.50

RTI 9280.98 9280.98 9280.98

TOTAL 8501150.94 0.24 9226424.00 17727575.18 313011.00 17414563.94 0.24

Total other than grants 24946298.92 0.24 15025243.00 39971542.16 7495794.00 32475747.92 0.24

GRAND TOTAL 222320625.01 767068.24 96425342.81 319513036.06 172615343.00 146597692.82 300000.24

GRAND TOTAL 223087693.25 96425342.81 319513036.06 172615343.00 146897693.06

Cb as per cash book 144277416.06

Name of the grant Grants nottaken to cashbook

Expenditureoccurred butnot reflectedin the cashbook

81 / 86


IAP 636304 -636304

MPLAD -360000 -360000

BRGF 40991 26227 14764

WODC 19405 200000 -180595

MO KUDIA 105000 360000 -255000

ELECTION -232500 -232500

MISC 3930088 3930088

KL 62173 494990 -432817

Bank int. not taken to cash book 773952 773952

Bank charges not taken to cash book 1311 -1311

Total 4339109.00 1718832.00 146897693.06

18.2 - FINANCIAL POSITION GOVT ACCOUNT FOR THE YEAR 2015-16

FINANCIAL POSITION GOVT ACCOUNT FOR THE YEAR 2015-16

Sl No Head of account OB as on 01.04.15 Receipt during theyear 2015-16

Total Expenditure duringthe year 2015-16

Total

1Pay and allowance of P.Sstaff

1,480,639.10 4358546 5839185.10 4358546 1480639.10

2Adjustment againstP.Cash cash book

4,145,949.35 4145949.35 4145949.35

3Advance paid to differentdepartments

-40,077.76 -40077.76 -40077.76

4Audit recovery 22,480.67 22480.67 22480.67

5CD contingencyreceoupment to staff

-173,436.02 -173436.02 -173436.02

6Cement -78,070.00 -78070.00 -78070.00

7Const of Kandul Dal 351,760.00 351760.00 351760.00

8Diversion 1,240,201.00 1240201.00 1240201.00

9DIWCRA( Return toPDDRDA)

-32,523.00 -32523.00 -32523.00

10Electricity charges -106,294.00 -106294.00 -106294.00

11Election contingency 47,122.00 90000 137122.00 90000 47122.00

12Gratuity to PS Techers 170,414.00 170414.00 170414.00

13P P /Gratuiy of staff 57,519.00 57519.00 57519.00

14GIS of staffs -1,394.00 -1394.00 -1394.00

15G.P.F of .P. S teachers -1,101,600.00 -1101600.00 -1101600.00

16GPF of PS Staff 0.00 403240 403240.00 403240 0.00

17Hire charges of Jeep 2,028.90 2028.90 2028.90

18House Rent 141,955.83 141955.83 141955.83

82 / 86


19MDM 5,651,824.00 5651824.00 5651824.00

20Moter Vehicle -413,073.00 -413073.00 -413073.00

21OAP/ODP/NOAP 14,577,449.20 41495200.0 56072649.20 36706600 19366049.20

22Banishree Scholarship 2,100.00 2100.00 2100.00

23Obseques of Teachers -1,500.00 -1500.00 -1500.00

24Obsques of staff -3,750.00 -3750.00 -3750.00

25Office contingency -1,060,086.05 1000.00 -1059086.05 1000 -1060086.05

26P|S Cash book 100.00 100.00 100.00

27PMS 382,108.00 382108.00 1200 380908.00

28P P of Teachers 1,458.00 1458.00 1458.00

29Salary of PS Teachers -111,702.21 -111702.21 -111702.21

30Pay of JA(JRY) -405,443.00 -405443.00 -405443.00

31Pay to SS/GS 42,017.00 42017.00 42017.00

32Single Window camp 10,000.00 10000.00 10000.00

33RCM of Staff -72,009.00 105240 33231.00 105240 -72009.00

34RCM of Teachers 0.00 0.00 0.00

35Bank Interest 2,763,414.00 502327 3265741.00 3265741.00

36Remn to Computerprogrammer

-16,800.00 -16800.00 -16800.00

37Rem to Enumerators 51,195.85 51195.85 51195.85

38Revision of electrol rolls2005

1,200.00 1200.00 1200.00

39SD of M D M -26,802.00 -26802.00 -26802.00

40Bank charges 0.00 1974 -1974.00

41Festival advance 0.00 0.00 0.00

42SEBC Matric scholarship 23,800.00 23800.00 23800.00

43NFBS 330,000.00 330000.00 330000.00

44TC Remn.of Feedingprogramm to M I

19,268.17 19268.17 19268.17

45T E of staff 0.00 14959 14959.00 14959 0.00

46Telephone charges -26,547.00 -26547.00 -26547.00

47VAT 31,084.00 31084.00 31084.00

48Water charges 1,950.00 1950.00 1950.00

49Samarthy Sibir 10,340.00 10340.00 10340.00

50F A of staff 0.00 75000 75000.00 75000 0.00

51Office jeep auction 0.00 0.00 0.00

GRAND TOTAL 27888271.03 47045512.00 74933783.03 41757759.00 33176024.03

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

19.1 -

Rule 6 of OTC Vol. read with Rule 4 of OGFR stipulates that all moneys received/ realised on behalf of Government should be deposited in fullinto Treasury/ with the competent authority within three days of its receipt/realisation. Retention of Government money/ revenue outside the

83 / 86


treasury is irregular and not permissible. But on working out the outstanding figures due to be deposited it was noticed that a total sum ofRs.1259196.00 as calculated below is pending with BDO to be deposited on different heads. On issue of objection Memo the local authorityreplied that, the dues will be deposited before Exit Conference and will be produced for verification . But till date of Exit Conference no depositwas found to have been made . Therefore, audit suggests that the outstanding Govt. dues may be deposited in the proper head of accountunder intimation to the audit at the earliest. Heavy balance of outstanding dues may effect the wage and means of the state Govt. ultimatelyresulting hindrances to the financial resources of the state.. .So early steps may be initiated to deposit the balance amount Govt. dues into theproper quarters to avoid imposition of Penalty. Till the deposit sum of Rs. 1259196.00 has been kept under objection.

The abstract position of Royalty ,VAT, CESS etc for 2015-16 is furnished below.

Govt Dues

Particulars Royalty VAT Labour Cess PT IT Total

Dues outstanding for deposit at the beginning of the year 1454588 36003 8628 0 0 1499219

Amount collected during the year 2868565 875339 1034902 0 61339 4840145

Total 4323153 911342 1043530 0 61339 6339364

Amount Remitted during the year 3160552 876086 1043530 0 5080168

Balance to be remitted at the end of the year 1162601 35256 0 0 61339 1259196

19.2 -

PARA: 20 RESULT OF AUDIT

20.1 - Result of audit

As a result of audit a sum of Rs. 28073348.00 is kept as held under objection which includes Rs 26428563.00 suggested for recovery. Thelocal authority is advised to affect the recoveries at an early date and suitable settle all the objection Paras of this audit with compliance to theappropriate authorities.

The audit has examined the propriety of expenditure with emphasis on compliance with sanctions, rules and procedures and the economy,efficiency and effectiveness of various programmes. The conclusive suggestions are

1. Cash Book entries not attested by the DDOs. (As per Rule 36(2) of PSAP Rules 2002). As per GO No 5352/PR/11.02.09 BDO should takenecessary step for analysis of cash & reconciliation of account at his level. But during the financial year 2015-16 the same has not been done.Again PSAP rule 2002 Rule 36. The Cashier shall make entries in the cash book with reference supporting documents and registers.

2. Neither the Register of Receipt and expenditure nor the analysis of closing balance on the basis of supporting documents and registers wasmaintained by the local authority. (Rule 36(1) of PSAP Rules 2002)

3. Advance ledger is not maintained regularly. Outstanding advance ledger should be up to dated & necessary steps should be taken to recoupthe same. As per Rule-37 of OTC Volume-I local authority may take necessary step to adjust outstanding before end of the financial year.

4. House/stall rent Register should be maintained properly.

84 / 86


5. U.C should be submitted to the proper quarters by taking special drive to minimize the pending U.C.

6. No compliance report was submitted to the proper quarters for previous audit reports of LFA & I.R. of A.G. of last and previous Audit Reportsshould be submitted in triplicate by effecting recoveries of amount suggested for recovery by audit.

7. A.E & J.Es are advised to take special attention for supervision and completion of different development projects properly during thestipulated period,

8. Grants amount should be utilized within the stipulated period by taking special interest as the grants are sanctioning to prevent the povertyof the poor people in rural area.

9. As per instruction vide letter no 6066/PR/27.07.05 After approval of the case record at the appropriate level & before execution of the workon the date of issue of the work order to the executants the Computer programmer should be intimated to enter the same in the Rural soft.Further before payment to the receiver the voucher should be entered in the PAMIS positively. Thus all expenditure incurred should be duelentered in the cash book.

10. As per G.O.NO.No. 2R/1-42/03/ 32399 / Gen., Dtd.29.11.2003 THE SERVICE BOOKS of all the employees should be checked &necessary steps may be taken to verify the correctness of Date of birth in case of manipulations

11. As per PSAP Rule 2002 rule 15 all payments more than Rs 500 should be made through cheque. The payments should be made to theagency/ supplier through account deposits. As per GO No 13000/PR 25.07.12 the all payments above Rs 1000 should be paid through realtime gross settlement (RTGS)/e-transfer.

12. Diversion of funds from one scheme to another scheme or for any other purpose is strictly prohibited.

13. The DDO shall maintain a Register for reconciliation of receipts and disbursement of scheme funds as per Annexure-8 & 9 of FD Letter No.15847/F dated 27.04.2013.As per letter No 14261/20.05.13 of PR Deptt. Para 5 The DDO concerned shall make reconciliation of scheme-wiseCash Book vis-à-vis scheme-wise Bank Pass Book & Cheque Register in the 1st week of every month without fail and a certificate to that effectshall be recorded in the Scheme Cash Book with countersignature of Head of Office. Similarly, at end of the FY, DDO shall work out and recordprominently, the OB and CB of each individual scheme. The interest accrued in the scheme-wise Bank Account shall be taken periodically tothe concerned Scheme Cash Book and it shall be utilized for implementation of that scheme only. Due to non-reconciliation of the case bookbalance with that of the bank pass book, the closing bank balance in the cash books was understated/ overstated thereby depicting an incorrectpicture of case management.

14. Physical verification of cash at the end of the month each to be done by Accounts Officer or jointly by BDO and Accounts Officer (as perRule 36 (2) (e) of PSAP rules 2002) Periodical as well as surprise physical verification of cash which was not conducted during the year2015-16. Heavy cash balances in excess of the prescribed limits of Rs.5000/- and not required for immediate purposes were kept in hand.Necessary steps may be taken to minimize the same as retention of heavy cash susceptible to misappropriation.

15. The muster roll (other than MGNREGS) is not properly maintained. The following irregularities were noticed. a. The LTI of the labours inthe muster roll were not attested. b. The muster roll was manipulated by using whitener. c. Period of execution of work is not mentioned. d. Theformalities in the muster roll were not properly filled up.

16. Cash book entries to be attested by the DDOs ( As per Rule 36(2) of PSAP Rules,2002). But during 2015-16 not a single entry has beenattested.

17. As provided in Rule 36 of OPSAP Rules-2002, at the end of each month the BDO shall verify the cash balance in the chest with the balance

in the cash book and record signed and dated certificated to the effect. But no such verification was done by the BDO, which may be done

henceforth.

18.Half yearly physical verification of stock and store during the year under audit has not been conducted

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 6.1 71458.00 165194.00 71458.00 0.00 0.002 8.1 22343171.00 22343171.00 22343171.00 0.00 0.003 11.1 19610.00 19610.00 19610.00 0.00 0.00

85 / 86


4 11.2 200.00 200.00 200.00 0.00 0.005 11.3 845700.00 845700.00 845700.00 0.00 0.006 13.1 41410.00 41410.00 41410.00 0.00 0.007 14.1 900.00 900.00 900.00 0.00 0.008 14.2 14196.00 14196.00 14196.00 0.00 0.009 14.3 1462.00 1462.00 1462.00 0.00 0.0010 14.4 3000.00 3000.00 3000.00 0.00 0.0011 14.5 2000.00 2000.00 2000.00 0.00 0.0012 14.7 73489.00 73489.00 73489.00 0.00 0.0013 14.9 140400.00 140400.00 140400.00 0.00 0.0014 14.10 0.00 291853.00 0.00 0.00 0.0015 14.11 0.00 11034.00 0.00 0.00 0.0016 14.13 1977600.00 1977600.00 1977600.00 0.00 0.0017 15.1 3478.00 3478.00 3478.00 0.00 0.0018 15.2 754.00 754.00 754.00 0.00 0.0019 15.3 3083.00 3083.00 3083.00 0.00 0.0020 15.4 1441.00 1441.00 1441.00 0.00 0.0021 15.5 391.00 391.00 391.00 0.00 0.0022 15.6 236.00 236.00 236.00 0.00 0.0023 15.7 1015.00 1015.00 1015.00 0.00 0.0024 15.8 3000.00 3000.00 3000.00 0.00 0.0025 15.9 11823.00 11823.00 11823.00 0.00 0.0026 15.10 1464.00 1464.00 1464.00 0.00 0.0027 15.11 698356.00 698356.00 698356.00 0.00 0.0028 15.12 128261.00 128261.00 128261.00 0.00 0.0029 15.13 480173.00 480173.00 480173.00 0.00 0.0030 19.1 0.00 1259196.00 0.00 0.00 0.00

Total 26868071.00 28523890.00 26868071.00 0.00 0.00

Audit Certificate

Cetrified that the accounts of M.Rampur P.S for the financial year 2015-2016 have been covered under audit and found correct subject to thecomments / 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

Total

Powered by TCPDF (www.tcpdf.org)

86 / 86

http://www.tcpdf.org

224078_AR_2016-2017-KALAHANDI.pdf - Directorate of ...

Documents

Transcript of 224078_AR_2016-2017-KALAHANDI.pdf - Directorate of ...