305618_AR_2017-2018-KORAPUT.pdf - Local Fund Audit

AUDIT REPORT 16-10-2017

LOCAL FUND AUDIT, KORAPUT, ODISHA

CATEGORY : Panchayat Samiti,General Audit Report No : 305618/AR/2017-2018-KORAPUT

PARA: 1 TITLE SHEET

1 Name of the Institution : Boriguma P.S.

2 Year of Accounts under Audit : 2016-2017

3 Name of the Local Authority during the year of A/Cs : SRI RATNAKAR SAHOO,EX-BDO,OAS-I,SB

Name of the Local Authority at the time of Audit : SRI JOGENDRA MAJHI,BDO-OAS-I,JB

4 Duration of Audit : 24-06-2017 To 04-08-2017 (Mandays Consumed :- 34.5)

5 Name of the Auditors : NARASINGH PATNAIK - Lead Auditor(24-06-2017 to 04-08-2017)KHIRASINDHU SUNANI - Auditor(24-06-2017 to 04-08-2017)

6 Name of the Reviewing Officer : PRAMOD KUMAR NAIK(Audit Superintendent)

7 Date of submission of report by Reviewing officer : 13-09-2017

8 Entry Conference Date : 24-06-2017

9 Exit Conference Date : 12-10-2017

10 Name of the District Audit Officer : Sri Tapas Kumar Das

11 Date of approval of report by District Audit Officer : 16-10-2017

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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 ServicePostageStamps

24-06-2017 RS.193.00 Rs.193.00 PAGE-43 NIL

2 Cash in hand 24-06-2017 119759.00 119759.00 1.ELECTION CASHBOOK-Rs.8800.002.OAP CASHBOOK-75700.003.MISC.-RS.28759.00 4.IAY-RS.6500.00

NIL

3 Measurement Books 24-06-2017 07 NOS 07 NOS SRP-83 NIL

4 MiscellaneousReceipt Books

24-06-2017 10 NOS 10 NOS SRP-87 NIL

Comments

Heavy Cash Balance in hand (POM NO-27/24.07.16, PAGE-54).

During physical verification of Cash on 24.06.2017 it is seen that heavy cash balance to the tune of Rs.1,19,759/- is kept in hand. As per Rule 37(2) of P.S.A.P Rule2002, maximum Rs.10,000/- can be hold in the Samiti chest. But in violation of the above rule, heavy Cash of Rs.1,19,759/- is kept in the chest. The BDO istherefore advised to deposit the cash in excess of Rs.10,000/- in the bank Account and see that in future the cash balance in hand is not exceeded Rs.10,000/-.

In response to audit objection statement the local authority has deposited the amount of Rs.110959.00 on dated 11.08.17 vide following SB a/c No.

Sl No Name of the cash book Name of the Bank/ A/c No Amount deposited

1 IAY SBI Boriguma A/C No-33868979957 6500.002 PS Misc. SBI Boriguma A/C No-11593440002 28759.003 OAP/ODP Axix Bank A/C No-911010036827330 75700.00 Total 110959.00Balance amount of Rs.8800.00 to be deposited after Joining of Sri S K Pattnaik,Cashier who is on CL.

As per Rule 36(1) of Panchayat Samiti Accounting Procedure Rules, the Cashier shall make entries in the cash book with reference supporting documents andregisters. The Accountant/Auditor shall check the recording of opening balance, entries in the receipt and payment side, closing balance and analysis of closingbalance on the basis of supporting documents and registers. The Accountant/Auditor shall check admissibility of bills as per provisions of relevant rules andGovernment instructions. Production of records and registers to audit and physical verification of cash-in-hand and other salable items were sought out vide objectionMemo no.1 dated.26.06.17 Physical verification of Misc. Receipt Book, Measurement Books liquid cash and Stamp Account was conducted and it was found that the misc. book was not written up to 26.06.17 that is date of commencement of audit. However physical cash available in the iron chest was verified and found anamount of RS.119759.00 which was recorded in the IAY/OAP/ Misc. and Election cash book. The result of physical verification has been recorded in the respectiveregisters as mentioned above. No discrepancy was noticed in this respect. Further, the Block Development Officer shall personally satisfy himself that—

1. Closing balance of the transaction of the previous day has been correctly carried forward as opening balance on the day of transaction.

2. All cheques and bank drafts signed by him for drawal are presented into the treasury/bank and amount received is correctly accounted for in the P.L.Account/Panchayat Samiti/other relevant cash book.

3. Payment from the Fund in shape of cheque, bank drafts and in cash is correctly noted in the cash book.

4. Closing balance is worked out correctly. The cash in hand, cash in shape of deposit and amount of advance is correctly worked out to determine closing balance.

5. At the end of each month the Block Development Officer shall verify cash balance in the chest with the balance in the cash book and record signed and datedCertificate to the following effect –

“Certified that the cash balance has been checked and found to be correct “.

As per rule 36 (e) of PSAP rule 2002 at the end of each month the BDO, shall have to verify the cash balance in the chest with the balance in the cash book andrecord it in the Cash Book. But on verification of the cash book for the year 2016-17, it is noticed that the BDO has not conducted physical verification during theentire year “.

The BDO is advised to conduct Physicial verification of cash at regular interval as per rule 35 (e) of PSAP Rule 2002.

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PARA: 3 LIST OF VERIFIED RECORDS

A : List Of Verified Records/RegisterSlno List Records/Register Rules Form No1 Completion Certificate Rule 80(1) Form No.-XXXV2 Measurement Books Rule 80(1) Form No.-XXXIV3 Register of Administrative Approval Rule 76(4) Form No.-XXXIII4 Register of Estimates Rule 76(4) Form No.-XXXII5 Issue of Tender orders Rule 74(3)(d) Form No.-XXIX6 Forms to be used by the

Contractors for submission ofTenders

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

7 Stock Book Rule 71 Form No.-XXV-A8 Register of lapsed Deposits Rule 64 Form No.-XXIV9 Register of Cheques and Drafts

receivedRule 63 Form No.-XXIII

10 Log Book Rule 60 Form No.-XXII11 Stationery Account Rule 56 Form No.-XXI12 Stamp Account Rule 56 Form No.-XX13 Deposit Ledger Rule 44 Form No.-XIII, XIV14 Cash Book Rule 32 Form No.-X15 Cheque Books Rule 2216 Guard file for paid vouchers Rule 2017 Guard file for supply Rule 18(4)18 Allotment Register Rule 11 Form No.-IV19 Bill Register Rule 18(1) Form No.-V20 Pass Books Rule 721 Receipts for taxes Rule 6(3) Form No.-III22 Misc. Receipts Rule 6(2) Form No.-II23 Grant-in-Aid Register Rule 5(4) Form No.-I24 P.L. Account Rule 5(2)25 Stock Register of MBs Rule 80(2)26 Muster Roll Rule 85(1) Form No.-XXXVII & XXXVIII27 T.A. Bill for members of the Samiti Rule 88(b) Form No.-XXXIX

B : List of Records/Registers not Produced to AuditSlno List Records/Register Rules Form No1 Appropriation of Loan Register Rule 47(1) Form No.-XVII2 Loan Register Rule 46 Form No.-XVI3 Register of Securities Rule 45(1) Form No.-XV4 Register of Advances Rule 42(1) Form No.-XI5 Register of Outstanding Advances Rule 43 Form No.-XII6 Indemnity bond executed Rule 31(3) Form No.-IX7 Permanent Advance Cash Book Rule 21 Form No.-VIII8 Order Book Rule 18(3) Form No.-VI or VII

C : List of Records/Registers not MaintainedSlno List Records/Register Rules Form No1 Execution of agreements with the

other agencies other thanContractors.

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

2 Execution of agreements with theContractors

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

3 Revenue Register Rule 51 Form No.-XIX4 Register of Immovable Properties Rule 49 Form No.-XVIII

D : List of Records/Registers not RequiredSlno List Records/Register Rules Form No

Comments

Pursuant to the recommendation of the Eleventh Finance Commission, new formats for keeping accounts of the PRIs were prescribed by the CAG. The new formatsincluded format for receipt and payment account and other subsidiary accounts. Through proper maintenance of the account records, the PRIs were to exerciseeffective control over the multiple functions entrusted to them and ensure economic, efficient and effective use of scheme funds. Besides, the subsidiary accounts

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records are of immense use in scheme-wise financial reporting. Scrutiny of records revealed that the following some of the crucial registers have not beenmaintained by the auditee institution.

1. S.D Ledger ( P.S.A.P Rule -44 and Form No-XIII )

2. Allotment Register ( P .S.A.P Rule -11 and Form No-IV )

3. Advance Ledger ( P .S.A.P Rule -42 and Form No-XI )

4 .Outstanding Advance Ledge (P .S.A.P Rule -42-1 and Form No-XII )

5. Periodically Revenue Register (P . S.A.P Rule -51 and Form No- XXI )

6. As per rule 49 of PSAP 2002 all proper record of all immovable properties in the possession of the Samiti shall be kept in Form XVHI.

7.Work case register for different schemes.

8.Target and achievement register of the different schemes.

The local authority are requested to maintain the above register for smooth conducting of audit.

CONSEQUENCE DUE TO NON MAINTENANCE OF THE ABOVE RECORDS :-

a) Under Rule 44 of Odisha Panchayat Samiti Accounting Procedure Rules 2002, deposit ledger (Form No XIII) has to be maintained showing the deposits fromcontractors, executants, any other sum received which are not property of the Samiti and has been with Samiti for temporary period only. In absence of this, thedetails of deposits with the Panchayat Samiti which is a liability could not be ascertained.

b) Under Rule 11 of Odisha Panchayat Samiti Accounting Procedure Rules 2002, allotment register in form No IV with separate pages for detailed head is to bemaintained. In absence of this, there are chances of exceeding allotment appropriated in the budget.

c) Under Rule 5 (4) of Odisha Panchayat Samiti Accounting Procedure Rules 2002, Grant in Aid register in form No I is to be maintained to show the details of grantreceived and drawn. In absence of this, the details of grant received and drawn could not be monitored.

d) Under Rule 45 of Odisha Panchayat Samiti Accounting Procedure Rules 2002, Investment register in form No XV is to be maintained which

will show the details of investment made by the Panchayat Samiti. In absence of this, no information regarding investment could be obtained.

e) Under Rule 46 of Odisha Panchayat Samiti Accounting Procedure Rules 2002, Loan register in form No XVI is to be maintained which will

show the details of loans made by the Panchayat Samiti. In absence of this, no information regarding loan could be obtained.

f) Under Rule 42 of Odisha Panchayat Samiti Accounting Procedure Rules 2002, advance ledger in Form No XI has to be maintained. Inabsence of this, detailinformation regarding advance could not be obtained.

Hence the BDO is suggested to take effective steps to maintain the above said records and registers.

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PARA: 4 FINANCIAL POSITION

Boriguma P.S. - 2016-2017

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 A/C CASHBOOK

01-04-2016 127563249.00

87954595.95

215517844.95

103435894.00

31-03-2017 112081950.95

31-03-2017 115590115.07

-3508164.12

The details ofreconciled asgiven below

2 GOVT A/CCASH BOOK

01-04-2016 41194589.00

127161827.00

168356416.00

107545878.00

31-03-2017 60810538.00

31-03-2017 53589906.60

7220631.40

GRANDTOTAL

168757838.00

215116422.95

383874260.95

210981772.00

172892488.95

169180021.67

3712467.28

Comments

A) RECONCILITION BETWEEN THE AUDIT BALANCE AS WELL AS CASH BOOK BALANCE (PS A/C):-

Closing Balance as Per Audit 112081950.49

Closing Balance as per Cash book 115590115.07

Difference (-)Rs.3508164.58

Discrepancy as shown in the AR No-1659950/AR/2015-16 (-)3508165.00

Add less OB shown in the Misc. cash book as on 01.04.16 0.42

Total (-)3508164.58

B) RECONCILITION BETWEEN THE AUDIT BALANCE AS WELL AS CASH BOOK BALANCES (Govt. A/C):-

Closing Balance as Per Audit 60810537.60

Closing Balance as per Cash book 53589906.60

Difference Rs.7220631.00

Discrepancy as shown in the AR No-1659950/AR/2015-16 10826953.00

CB in the MDM cash book as on 31.03.16 not included in the C.B as per cash book in the last audit due to non-production ofcash book

(-)3601994.00

CB in the teacher salary cash book as on 31.03.16 not included in the cash book in the last audit due to non-production ofcash book

(-)4328.00

Total Rs.7220631.00

CASH BOOK WISE CLOSING BALANCE OF PS A/C CASH BOOK AS ON 31.03.17

Sl.No Name of the Cash Book Cash in Hand Cash at Bank Total

1 M.P Lad 0.00 5331339.00 5331339.00

2 C.C Road 0.00 1419431.00 1419431.00

3 Spl Problem Fund 0.00 5420376.00 5420376.00

4 IAP 0.00 727058.00 727058.00

5 MLA Lad 0.00 14611147.95 14611147.95

6 RGPSA 0.00 1486118.00 1486118.00

7 13th FCA 0.00 14859573.00 14859573.00

8 Mo Kudia 0.00 81900.00 81900.00

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9 BKBK 0.00 5195797.57 5195797.57

10 SFC 0.00 21407304.00 21407304.00

11 BRGF 0.00 103133.00 103133.00

12 NREGA 0.00 426992.14 426992.14

13 Misc. 0.00 16706123.95 16706123.95

14 BKSS 0.00 203075.00 203075.00

15 PDS/NFSA 0.00 112825.00 112825.00

16 IAY 0.00 10669746.00 10669746.00

17 DRM 0.00 125288.00 125288.00

18 IHHL 0.00 1164216.00 1164216.00

19 OLM 0.00 40266.00 40266.00

20 RTI 130.00 6653.00 6783.00

21 ELECTION 8800.00 604248.00 613048.00

22 GGY 0.00 14271974.00 14271974.00

23 P/L Account 0.00 606600.46 606600.46

TOTAL 8930.00 115581185.07 115590115.07

CASH BOOK WISE CLOSING BALANCE OF GOVT. A/C CASH BOOK AS ON 31.03.17

Sl.No Name of the Cash Book Cash in Hand Cash at Bank Total

1OAP 0 47865666.47 47865666.47

2PMS 0 380864.00 380864.00

3Staff Salary 0 1438550.13 1438550.13

4Teachers Salary 0 4328.00 4328.00

5MDM 0 3900498.00 3900498.00

Total 0.00 53589906.60 53589906.60

A) Persistent Irregularities w.r.t. 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 ensure that allthe remittances have been duly brought to account.

2. In violation of Rule-36(1) of the P.S.A.P. Rules-2002, neither the register of receipt and expenditure nor the detailed head wise analysis of the closing 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 wherever 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.

B) Budget:-

Rule 24 of Odisha Panchayat Samiti Act 1959 states that the executive authority of the Panchayat samiti shall prepare statements of probable receipt andexpenditure (annual budget) and place before the Samiti for sanction. But the Panchayat Samiti has not prepared any budget for the financial year 2016-17. Inabsence of this, the probable receipt and expenditure of the Panchayat Samiti cannot not be controlled and there is chance of expenditure being out of budgetaryprovision, which may lead to financial irregularity. Hence the local authority is advised to prepare annual budget as per provision in the law.

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C)Deposit of undisbursed OAP/ODP amounts into PS account by the PEOs.

On checking of OAP cash book it is found that OAP/ODP/NOAP amount is being paid to the concerned G.P every month for disbursement to the pensioners throughPEOs. The PEOs are receiving the pension amount from the G.P for disbursement. As per accounts procedure, the undisbursed pension amount, if any, should berefunded to the G.P as the amount is received from the G.P.

But, it is noticed that, the PEOs are depositing the undisbursed pension amount into the PS account which is not correct procedure. Hence, it is advised that thePEOs may be asked to deposit the undisbursed pension amount into the G.P account from where they received the amount.

In response to audit objection memo the local authority agreed to issue instructions to all PEOs to deposit unspent OAP balance at GP level.

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


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

ClosingBalance in PassBook(In Rs:) (A)

ClosingBalance inBank DateCash Book(dd/mm/yyyy)

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

Difference(InRs:)(A-B)

Remarks

1 SBI Borigumma 32343686003 31-03-2017 23534763.00 31-03-2017 21407304.00 2127459.00 SFC

2 SBI Borigumma 32010105562 31-03-2017 5929.00 31-03-2017 0.00 5929.00 BKSS

3 KCC Borigumma 7279 31-03-2017 107716.00 31-03-2017 0.00 107716.00 NREGS

4 SBI Borigumma 11593440002 31-03-2017 22852570.25 31-03-2017 16706123.95 6146446.30 PS Misc

5 SBI Borigumma 33868979957 31-03-2017 7710275.14 31-03-2017 10669746.00 -2959470.86 IAY-Normal

6 SBI Borigumma 33868973058 31-03-2017 6966141.00 31-03-2017 0.00 6966141.00 IAY-Fra

7 SBI Borigumma 34208267605 31-03-2017 899477.00 31-03-2017 0.00 899477.00 IAY-adm

8 SBI Borigumma 11593446344 31-03-2017 94019.00 31-03-2017 4328.00 89691.00 Teacher Salary

9 SBI Borigumma 36515281162 31-03-2017 224856.00 31-03-2017 604248.00 -379392.00 Election

10 UGB B.Singhpur 12294008482 31-03-2017 369429.00 31-03-2017 0.00 369429.00 PS Misc

11 KCC Borigumma 2067 31-03-2017 368177.50 31-03-2017 0.00 368177.50 PS Misc

12 UGB Challanguda 84018929380 31-03-2017 187015.00 31-03-2017 203075.00 -16060.00 BKSS

13 UGB Challanguda 84018929335 31-03-2017 112655.00 31-03-2017 112825.00 -170.00 PDS

14 SBI Borigumma 32536766648 31-03-2017 127332.00 31-03-2017 125288.00 2044.00 DRM

15 SBI Borigumma 32715333612 31-03-2017 201136.50 31-03-2017 40266.00 160870.50 OLM

16 SBI Borigumma 35468922821 31-03-2017 15975146.00 31-03-2017 14271974.00 1703172.00 GGY

17 UGB Borigumma 12337021918 31-03-2017 1164216.00 31-03-2017 1164216.00 0.00 IHHL

18 SBI Borigumma 11593446672 31-03-2017 6312054.51 31-03-2017 5195797.57 1116256.94 BKBK

19 Andhra Bank 250810100016345

01-04-2016 25270.00 31-03-2017 0.00 25270.00 BKBK

20 Axis Jyp 912010004629374

31-03-2017 1992.64 31-03-2017 0.00 1992.64 13th FCA

21 UGB Borigumma 1229009906 31-03-2017 10485.00 31-03-2017 0.00 10485.00 NREGS

22 PL Account 00 31-03-2017 606600.46 31-03-2017 606600.46 0.00 PL Account

23 SBI Borigumma 11593446128 31-03-2017 25633.45 31-03-2017 0.00 25633.45 OAP

24 Axis Jyp 911010036827330

31-03-2017 60115510.00 31-03-2017 47865666.47 12249843.53 OAP

25 SBI Borigumma 11593446117 31-03-2017 6165599.00 31-03-2017 3900498.00 2265101.00 MDM

26 SBI Borigumma 11593446139 31-03-2017 3746876.00 31-03-2017 1438550.13 2308325.87 Staff Salary



29 SBI Borigumma 11593446300 31-03-2017 3950529.68 31-03-2017 0.00 3950529.68 MLA Lad

30 HDFC Bijapur 50100110595887

31-03-2017 14237930.00 31-03-2017 14611147.95 -373217.95 MLA Lad

31 SBI Borigumma 11593441175 30-03-2017 6653.00 31-03-2017 6653.00 0.00 RTI

32 SBI Borigumma 11593446366 31-03-2017 170977.00 31-03-2017 426992.14 -256015.14 NREGS

33 HDFC Jyp 50100029109582

31-03-2017 800156.65 31-03-2017 727058.00 73098.65 IAP

34 UGB Borigumma 12337022286 31-03-2017 81999.00 31-03-2017 81900.00 99.00 Mo Kudia

35 SBI Borigumma 32536761617 31-03-2017 5790995.75 31-03-2017 5420376.00 370619.75 SPF

36 Union Bank Bgm 748202010001020

31-03-2017 1798219.75 31-03-2017 5331339.00 -3533119.25 MP Lad

37 HDFC Jyp 50100036617933

31-03-2017 1936246.43 31-03-2017 1486118.00 450128.43 RGPSA

38 SBI Borigumma 32977078162 31-03-2017 105268.00 31-03-2017 0.00 105268.00 CC road

39 SBI Borigumma 11593456806 31-03-2017 104009.00 31-03-2017 103133.00 876.00 BRGF

40 SBI Borigumma 32977081709 31-03-2017 589232.00 31-03-2017 0.00 589232.00 MP Lad

41 Union Bank Bgm 748202010001021

31-03-2017 1629861.75 31-03-2017 1419431.00 210430.75 CC road

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42 HDFC Jyp 50100040608750

31-03-2017 17562663.74 31-03-2017 14859573.00 2703090.74 13th FCA

43 SBI Borigumma 11593446139 31-03-2017 3446876.60 31-03-2017 380864.00 3066012.60 PMS

GRAND TOTAL 210160133.80 169171091.67 40989042.13

Reconciliation

A. Non-reconciliation of Bank Account.

Rule 10 and 12 of OGFR provide for control of expenditure and internal check against financial irregularities by the implementing agencies. As provided in Rule 58of OPSAP Rules, the PS shall send to the Government a review of expenditure of various schemes for which grants-in-aid have been received during the financialyear. Government of Odisha instructed(April 2004) all PRIs that the monthly reconciliation of receipts and expenditures of cash books should be made with bankpass books in order to assess the authenticity of the entries made in the cash books. It is revealed from the above position that there is a huge difference to thetune of Rs.40989042.13 between closing balance shown in Bank Pass book and Closing balance of Bank account shown in the cash book as on 31.3.2017. Inobedience to G.O.No.690/Fin.Dt.21.1.2009 of principal secretary to Govt. Finance Department it has been categorically specified that the local authority of thePanchayat Samit must have to prepare the reconciliation statement between cash book figure and bank pass book figure at the end of each month. But in this casethe local authority has failed to reconcile the cash book balance with that of pass book balance at the end of the year 2016-17 in view of the above Govt. order.Non-reconciliation of bank account figure with cash book figure is treated as highly irregular, In spite of issue of audit objection statement the local authority failed toproduce the reconciliation statements. Hence the local authority is advised to produce the same to next audit.

B. Maintenance of Flexi Account in banks w.r.t. Scheme funds :-

These days Banks are offering facilities to incur 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)

/FIN-WM-MISC-0003-2012/dated 12.10.2012 has also directed to maintain Flexi Accounts in banks for centrally sponsored plan schemes so that higher returnsfrom Flexi Deposits could be utilized for expanding the coverage of the Scheme. On verification it was found that such paraphernalia has not been adopted in thePanchayat Samiti.

CHEQUES ISUED BUT NOT ENCASHED AS ON 31-3-2017 IN RESPECT OF BORIGUMMA P.S

Sl.No Cheque No/Advice No Date Amount Name of the Cash Book To whom issued

1 9735028.3.17 282206.00GGY TAHASILDAR,BGM

2 97350830.3.17 3372.00GGY CTO JEYPORE

3 97350930.3.17 17886.00GGY TAHASILDAR,BGM

4 97351030.3.17 4939.00GGY Labour Deptt

5 97351330.3.17 234033.00GGY Baidyanth Amantya

6 97351231.3.17 226989.00GGY Jagabandhu Jani

7 37351331.3.17 233688.00GGY Rameswar Mai

8 97351231.3.17 234355.00GGY P.nayak

9 37351131.3.17 233901.00GGY P.nayak

10 37351231.3.17 232309.00GGY Arjun Bhumia

11 3064817.12.16 5940.00MGNREGS Samja Odia daily Paper

12 8420758.3.17 90819.00BKBK TAHASILDAR,BGM

13 74207628.3.17 283354.00BKBK Chandra Santa

14 74207830.3.17 2286.00BKBK CTO JEYPORE

15 84208030.3.17 3000.00BKBK Labour Deptt

16 84207930.3.17 10089.00BKBK TAHASILDAR,BGM

17 3870708.3.17 78216.00SPF TAHASILDAR,BGM

18 38707430.3.17 5357.00SPF CTO JEYPORE

19 38707630.3.17 5939.00SPF Labour Deptt

20 38707530.3.17 23657.00SPF TAHASILDAR,BGM

21 38707731.3.17 13005.00SPF Biswajit Panigrahi

22 35198.3.17 23066.00MP LAD TAHASILDAR,BGM

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23 45878.3.17 148345.00CC ROAD TAHASILDAR,BGM

24 2069130.3.17 20691.00MLA TAHASILDAR,BGM

25 4312.5.16 87946.00TFC A.Tarai,VLL

26 908.3.17 147215.00TFC TAHASILDAR,BGM

27 10030.3.17 48747.00TFC TAHASILDAR,BGM

28 998421.4.16 9984.00MISC Edistor Estern Meida

29 72319927.4.16 10000.00MISC Dhaitri Odia paper

30 72322227.7.16 4746.00MISC EE Electrical,Jyp

31 72323819.10.16 10000.00MISC Pragatibadi

32 72326122.3.17 10000.00MISC Samaj New Paper

33 72326230.3.17 10000.00MISC Pragatibadi

34 72326330.3.17 110920.00MISC Hon to PRIs

35 72326730.3.17 59765.00MISC SoutCo

36 83404531.3.17 20000.00IAY IAY Beneficaries

37 83404631.3.17 240000.00IAY IAY Beneficaries

TOTAL 3186765.00

11 / 42


PARA: 6 STOCK POSITION


Slno Material/ Item OpeningBalance

Receipt Issued ClosingBalance As perAudit

As per stockregister

Remarks

1 M.S Window Grill 49 0 0 49.00 49 SRP-235

2 Window 25 0 0 25.00 25 SRP-95

3 Door 30 0 0 30.00 30 SRP-95

4 MS Door 2 0 0 2.00 2 SRP-37

5 MS Window 25 0 0 25.00 25 SRP-37

6 Sign Board type-I 35 0 0 35.00 35 SRP-19

7 Sigh Board type-II 12 0 0 12.00 12 SRP-19

8 6mm MS Rod 18.90 0 0 18.90 18.90 SRP-17

9 AC Sheet 2 0 0 2.00 2 SRP-103

10 Ridges 3 0 0 3.00 3 SRP-103

Comments

Utilisation of building material available in Store.

It is seen from the stock register of building material that, the above stock are available in the store which has been physically verified by the Block DevelopmentOfficer during the period under Audit. The materials are lying in the store unutilised since many years. There is no reason for non-utilisation of the same, when ano. of projects are being taken up every year. If the materials are not utilised, there is every possibility of its damage and consequential loss to P.S. Hence, it isadvised to utilise the following stock as early as possible to avoid damage of the stock.

STOCK POSITION OF RWWS OF BORIGUMMA P.S FOR THE YEAR 2016-17

Sl.No Items OB Received Total Issued CB as Per Audit CB As per SR SRP Difference

1 Bearing 100 0 100 100 0 0 22 0

2 Cyl.Body MK-II 50 0 50 50 0 0 34 0

3 Rducer CaP 60 0 60 60 0 0 48 0

4 Upper Cap 70 0 70 70 0 0 50 0

5 Bottom Cap 80 0 80 80 0 0 51 0

6 Plunger Yoke Body 35 0 35 35 0 0 53 0

7 Rubber Seat Retainer 15 0 15 15 0 0 69 0

8 Check valve guide-II 15 0 15 15 0 0 77 0

9 Chain with coupling welded 50 0 50 50 0 0 93 0

10 Third plate 10 0 10 10 0 0 103 0

11 Water Tank MK-II 5 0 5 5 0 0 115 0

12 Water Tand MK-III 0 0 0 0 0 0 118 0

13 12mm BS connectivity 150 0 150 150 0 0 125 0

14 Handle Axle 100 0 100 100 0 0 130 0

15 32mm GI riser pipe 200 0 200 200 0 0 144 0

16 N.R.Bucket 200 0 200 200 0 0 156 0

17 O Ring 100 0 100 100 0 0 171 0

18 Rubber seating big MK-II 0 0 0 0 0 0 175 0

12 / 42


19 Rubber sealing Big MK-III 200 0 200 200 0 0 187 0

20 110mm PVC pipe 18 0 18 18 0 0 1 0

21 11omm socket 15 0 15 15 0 0 3 0

22 110mm bend 10 0 10 10 0 0 4 0

23 Tee 110 5 0 5 5 0 0 5 0

24 Tee 90 3 0 3 3 0 0 6 0

25 Tee 63 5 0 5 5 0 0 7 0

26 RS 90 10 0 10 10 0 0 8 0

27 RS 63 15 0 15 15 0 0 9 0

28 End cup 10 0 10 10 0 0 10 0

29 90mm PVC pipe 43 0 43 43 0 0 11 0

30 90mm socket 4 0 4 4 0 0 13 0

31 Bend 90 14 0 14 14 0 0 15 0

32 Bend 45 20 0 20 20 0 0 16 0

33 Tee 90x90x90 15 0 15 15 0 0 17 0

34 Flanga 7 0 7 7 0 0 18 0

35 Tail piece 8 0 8 8 0 0 19 0

36 Seddle 9 0 9 9 0 0 21 0

37 End cup 11 0 11 11 0 0 22 0

38 90mm PVC socket 15 0 15 15 0 0 23 0

39 90mm PVC elbow 9 0 9 9 0 0 25 0

40 63mm PVC pipe 48 0 48 48 0 0 26 0

41 63mm PVC socket 25 0 25 25 0 0 29 0

42 Bend 90 10 0 10 10 0 0 31 0

43 Flange 15 0 15 15 0 0 32 0

44 Rubber iron packing 0 0 0 0 0 0 33 0

45 100mm sluice valve 6 0 6 6 0 0 34 0

46 90mm sluice valve 2 0 2 2 0 0 35 0

47 60mm sluice valve 2 0 2 2 0 0 36 0

48 15mm Air valve 15 0 15 15 0 0 37 0

49 1/2" pipe 3 mtr. 26 0 26 26 0 0 38 0

50 1/2 GI pipe socket 8 0 8 8 0 0 40 0

51 Solvent cement 19 0 19 19 0 0 41 0

52 1/2" GI TEE 10 0 10 10 0 0 43 0

53 1/2 GI LBO 4 0 4 4 0 0 44 0

54 1/2" GI nipple 12 0 12 12 0 0 45 0

55 1/2" stop cock 84 0 84 84 0 0 46 0

56 1/2" GI union 6 0 6 6 0 0 48 0

13 / 42


57 1/2" nipple 16 0 16 16 0 0 49 0

58 1/2" short big cock 23 0 23 23 0 0 50 0

59 1/2" PVC pipe 3mtr. 11 0 11 11 0 0 52 0

60 90.63mm PVC RS socket 20 0 20 20 0 0 55 0

61 Grease 10 0 10 10 0 0 57 0

62 Stay wire 500 0 500 500 0 0 58 0

63 4 sqm flat cable 300 0 300 300 0 0 60 0

64 Stay wire clamp 40 0 40 40 0 0 64 0

65 Cut out 3 phase 26 0 26 26 0 0 65 0

66 32mm PVC pipe 3 mtr 40 0 40 40 0 0 67 0

67 Tool kit Box 3 0 3 3 0 0 73 0

As per Rule 65 of PSAP Rules, 2002 the Block Development Officer and the store-keeper shall be responsible for the custody of stores and their safety for whichnecessary arrangement shell be made by the Block Development Officer to keep them in efficient and good condition protecting them from loss, damage anddeterioration. When the stores have become useless or obsolete, or are rendered surplus and cannot be put to any profitable use a survey report shall be preparedby the Block Development Officer and submitted for sanction of write off.

It is now suggested that a physical verification of stores may please be carried out at least once in every six months by the Block Development Officer/AdditionalBlock Development Officer and in token of his having done so, he shall record a certificate and make note of any other fact regarding excess shortage, unusualdepreciation of stores, etc. (Rule 69, OPSAP Rules, 2002)

14 / 42


PARA: 7 INVESTMENT

Boriguma P.S. - 2016-2017 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 01-04-2016 115000.00 0.00 115000.00 0.00 31-03-2017 115000.00 31-03-2017 115000.00 0.00 Investment registernot maintained

GRANDTOTAL

115000.00 0.00 115000.00 0.00 115000.00 115000.00 0.00

DETAILS OF CB ON INVESTMENT & Comments :

No investment has been made during under audit.

The investment position of the Panchaya Samiti has been furnished as per the Last Audit Report which are given below.

SL NO NAME OF THE ORGANITATION CERTIFICATE NO AMOUNT

1 Jeypore Potato Grower Storage & Marketing Society 17(B)/68 1000.00

2 Koraput Dist. Co- Industry,Emperor Ltd 26(A)/68-69 10000.00

3 Boriguma Sugarcane Processing Marketing Co-operative Society 2(24)/69-70 24000.00

4 co-society 1(15)04.06.70 5000.00

5 Orissa State Development,society 31(75)10.11.72 75000.00 TOTAL 115000.00

15 / 42


PARA: 8 ADVANCE

Boriguma P.S. - 2016-2017 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 01-04-2016 PS A/CCASHBOOK

7697710.51

445120.00

8142830.51 0.00 31-03-2017

8142830.51

31-03-2017

6938340.51

1204490.00

The differenceamount shownas per last AR

2 01-04-2016 GOVT.A/CCASHBOOK

32683957.40

60000.00 32743957.40

0.00 31-03-2017

32743957.40

31-03-2017

32683057.40

60900.00 The differenceamount shownas per last AR

GRAND TOTAL 40381667.91

505120.00

40886787.91

0.00 40886787.91

39621397.91

1265390.00

Comments :

An advance of Rs.14300.00 was outstanding in the teacher salary cash book as on 31.03.16 which was not included in the advance position during the last audit2015-16 due to non-production of the cash book. The said advance is now shown as advance as on 01.04.16.Hence there is difference of Rs.14300.00 in theadvance position as on 31.03.16 and 01.04.16 in Govt. account.

8.1 Non Maintenance of Advance Ledger

Rule-42(3) of PSAP rule-2002 stipulates that payment and adjustment of advance shall be watched through the register of advance. But in course of audit it wasnoticed that the register of advance was not prepared in contravention to the aforesaid rule by the local authority .Hence the local authority is advised to prepare theadvance ledger to watch exact advance position of PS and compliance report to audit.

8.2 Non maintenance of outstanding advance ledger

Rule-43 of PSAP rule-2002 stipulates that at the closing every quarter a list in form no-XII shall be prepared by the local authority for outstanding advance to propermonitor its adjustment .But here the local authority failed to do so. Hence the local authority is advised to prepare the outstanding advance ledger to watch exactoutstanding advance position of PS and compliance reported to audit.

However the advance position give below are worked out from the facts and figures of the cash book and previous audit report.

Cash Book wise details of Outstanding Advance of P.S A/C as on 31.03.2017.

Sl.No Name of the Scheme Opening Balance Paid during the year 2016-17 Total Adjustment Outstanding as on31.3.2017

1 C.C Road 56039.00 0.00 56039.00 56039

2 MLA Lad 3869.00 0.00 3869.00 3869

3 RGPSA 0.00 198000.00 198000.00 0 198000

4 Mo Kudia 61000.00 0.00 61000.00 0 61000

5 BKBK 99509.00 0.00 99509.00 0 99509

6 BRGF 35000.00 35000.00 0 35000

7 NREGA 29975.00 0.00 29975.00 0 29975

8 Misc. 5884570.51 127140.00 6011710.51 0 6011710.51

9 PDS/NFSA 69800.00 40000.00 109800.00 0 109800

10 IAY 113758.00 29980.00 143738.00 0 143738

11 DRM 90700.00 0.00 90700.00 0 90700

12 IHHL 29000.00 0.00 29000.00 0 29000

16 / 42


13 ELECTION 20000.00 50000.00 70000.00 0 70000

TOTAL 6493220.51 445120.00 6938340.51 0 6938340.51

Cash Book wise details of Outstanding Advance of Govt. A/C as on 31.03.2017

Sl.No Name of the Scheme Opening Balance Paid during the year2016-17

Total Adjustment Outstanding as on31.3.2017

1 OAP 32370869.00 60000.00 32430869.00 0 32430869

2 Staff Salary 237888.40 0.00 237888.40 0 237888.4

3 Teacher salary 14300.00 0.00 14300.00 0 14300

TOTAL 32623057.40 60000.00 32683057.40 0 32683057.40

YEAR WISE BREAKUP OF OUTSTANDING ADVANCE AS ON 31.3.2017 AS PER AUDIT

Sl.No Year P.S Account Govt Account Total

1 Upto-2011-12 7352910.51 24329757.40 31682667.91

2 2012-13 45000.00 8304200.00 8349200.00

3 2013-14 61000.00 0.00 61000.00

4 2014-15 75000.00 50000.00 125000.00

5 2015-16 163800.00 0.00 163800.00

6 2016-17 445120.00 60000.00 505120.00

TOTAL 8142830.51 32743957.40 40886787.91

Un-secured/ surchargeable advance:-

As per G.O No. 2201/F Dt.08.03.2002,G.O.No.114/FDt.05.01.2004 and G.O No.15179/DLFA/28.9.13 advance remaining outstanding for more than one year isliable for surcharge action against the concerned advance sanctioning authority and advance holders. As per Govt order the outstanding advance relating to theyear, 2015-16 is unsecured and liable for surcharge. It would be seen from the year wise break up of outstanding advance position that a sum of Rs.163800.00 isoutstanding for adjustment related to the year 2015-16 which is surchargeable

Sl no Name and Designation of the advanceholder

Voucher No &date

Amount Of advanceoutstanding

Purpose of Advance Name of the SanctioningAuthority

More thanone year

less thanone year

2015-16 2016-17

1 2 3 4 5 6 7

2 Kalinkikar Patnaik,PA 29.02.2016 20000 0MISC Cash Book Sri Ratnakara Sahu OAS-I BDO

3 Sri Krushna Ch Biswsray,GPEO 04.03.2016 45000 0MISC Cash Book Sri Ratnakara Sahu OAS-I BDO

4 Gangadhar Sethi, JE RWSS 24.04.2015 29000 0IHHL Sri Ratnakara Sahu OAS-I BDO

5 Ashok Ku. Behera, MI 28.04.2015 69800 0PDS Sri Ratnakara Sahu OAS-I BDO

6 Sri Manas Kar, APO 01/21.10.16 0 198000Training Programme of GPDP Sri Ratnakara Sahu OAS-I BDO

7 Sri Gurubandhu Pujari,WEO 07/25.4.16 0 10000Exp for Forest Right Act-Misc Sri Ratnakara Sahu OAS-I BDO

8 Sri Krushna Ch Biswsray,GPEO 56/23.11.16 0 65140Exp for Human Chain Misc Sri Ratnakara Sahu OAS-I BDO

17 / 42


9 Sri Biswal Sameer Dukhi,BPM OLM 57/26.12.2016 0 15000OLM Misc Sri Ratnakara Sahu OAS-I BDO

10 Sri P Narasigh Murty,CP 75/31.3.17 0 37000Org of 5 PES Training-Misc Sri Ratnakara Sahu OAS-I BDO

11 Sri Manash Ranjan Pradhan,Jr-Clerk 70/24.12.16 0 29980Org of IEC Mela-IAY Sri Ratnakara Sahu OAS-I BDO

12 Sri Krushna Ch Biswsray,GPEO 01/10.2.17 0 50000GP Eection Sri Ratnakara Sahu OAS-I BDO

13 Sri Narasingh Panda,MI 01/10.1.17 0 40000For PDS Sri Ratnakara Sahu OAS-I BDO

14 Sri Sudhansu Kumar Patra 31/25.3.17 0 60000Org of Bhim Bhoi Samarathya Shibir Sri Ratnakara Sahu OAS-I BDO

TOTAL 163800.00 505120.00 668920.00

Non adjustment of outstanding advances (POM No-24/23.07.17,Page-46)

On checking of cash books both P.S and Govt. account, it is seen that a huge advance of Rs. 39101977.00 was outstanding as on 31.03.2016. Out of the aboveadvance not a single rupee has been adjusted during the year under audit. As per P.R.Deptt Circular No.14261 dtd.20.05.13 (Para-9) advance granted to Govt.servants should be analyzed by the DDO concerned and prompt steps should be taken to adjust the outstanding advance with supporting vouchers. The Govt.servant with unadjusted advance should be served with notice by the DDO for refund of unspent advance.

It is observed that no sincere steps have been taken to adjust the advance outstanding against Govt. servants or to get back the unspent advance during the yearunder audit. The reasons for non-adjustment advance need be explained to audit.

Responsible Person for this paragraph

Slno Name Designation Adress Amount(In Rs:)1 Sri Kalikankar Pattnaik PA Boriguma Panchayat

Samiti Dist-Koraput10000

2 Sri Krushna Ch Biswsray GPEO Boriguma PanchayatSamiti Dist-Koraput

22500

3 Sri Gangadhar Sethi JE-RWSS Boriguma PanchayatSamiti Dist-Koraput

14500

4 Sri Ashok Ku. Behera MI Boriguma PanchayatSamiti Dist-Koraput

34900

5 Sri Ratnakar Sahoo BDO APDAdmn.,DRDA,Nawaranga

pur

81900

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PARA: 9 GRANTS

Boriguma P.S. - 2016-2017 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 01-04-2016 57031496.96 78966016.95 135997513.91 100890292.00 31-03-2017 35107221.91

GRANDTOTAL

57031496.96 78966016.95 135997513.91 100890292.00 35107221.91

Comments :

STATEMENT SHOWING THE DEATILES OF GRANTS RECEIPTS,UITILIZATION AND BALANCE POSITION ON THE ACCOUNTS OF BORIGUMMAPANCHAYAT SAMITI FOR THE YEAR 2016-17

Sl.NO Head of Account O.B as on01-04-2016

Receipt during theyear 2016-17

Total Expenditureduring the year

C.B as on31.3.2017

1 2 3 4 5 6 7

1 Hon/T.A/D.A of Non-Officials 849575.00 0.00 849575.00 742810 106765.00

2 O.L.M -10017790 0.00 -10017790.00 338110 -10355900.00

3 TFC 15540750 1574938.00 17115688.00 13620062 3495626.00

4 IAP 2061947 0.00 2061947.00 2333663 -271716.00

5 C.C.Road -7003873 0.00 -7003873.00 5674311 -12678184.00

6 MLA LAD 4976552 8420000.00 13396552.00 5645608 7750944.00

7 MP LAD 3166822 0.00 3166822.00 1482607 1684215.00

8 STATE FINACIAL COMMISSION 16711405 11890388.00 28601793.00 7911064 20690729.00

9 IAY(Normal) 7853241 10162000.00 18015241.00 31475755 -13460514.00

10 IAY (ADMIN) 431900 1176750.00 1608650.00 694579 914071.00

11 IHHL 818969 2000000.00 2818969.00 1740000 1078969.00

12 MGNREGA -14539115 0.00 -14539115.00 0 -14539115.00

13 Special Problem Fund 5317500 3700000.00 9017500.00 2679880 6337620.00

14 Haish Chandra Yojana 450000 0.00 450000.00 0 450000.00

15 BRGF 12111475 0.00 12111475.00 392915 11718560.00

16 BKBK -1879224 6486000.00 4606776.00 5345419 -738643.00

17 MO-KUDIA 1839122 2116963.00 3956085.00 5173765 -1217680.00

18 GGY 0 24000000.00 24000000.00 10201792 13798208.00

19 OTHERS 18342240.96 7438977.95 25781218.91 5437952 20343266.91

Total 57031496.96 78966016.95 135997513.91 100890292.00 35107221.91

9.1 Low Spending Efficiency:-

The position of unspent Government grants is quite alarming. A total amount of Rs.35107221.91 of Government grants is lying unspent till the end of 31.03.2017which shows low spending efficiency in execution of different schemes and also defeats the very purpose of the Legislature for which these have been sanctioned.This non-utilization also leads to price escalation of the projects / schemes for which they have been sanctioned. This unspent grants may be utilized at the earliestobserving all the guidelines of the concerned schemes in the interest of the common people, as the same were sanctioned for socio-economic development of therural population. The Grants-in-Aid register in form no-IV of Rule-11 may also be maintained regularly. The utilization of Grants may be regulated as per the Rule-10of PSAP Rules-2002.

19 / 42


9.2 Diversion of Funds:-

As per Rule10(1) of Orissa Panchayat Samiti Accounting Procedure Rules-2002, funds placed at the disposal of the Samiti by the Government by way of grants forschemes under any head shall be utilized for the approved scheme under the same head. Funds should not be diverted from one scheme to another schemewithout approval of Govt. Further, Rule10(2) of P.S.A.P Rule states that diversion shall not be given by only authority other than the administrative department forincurring expenditure from the fund for a purpose for which funds have not been constituted. Again ministry of Rural Development Govt. of India vide their LetterNo.R-19012/2/93-IRD14) dt.27.04.94 and vide Letter

No.1114/PR dt.07.02.05 of PR Deptt., Govt. of Orissa issued strict instruction for avoiding diversion of fund over a temporary period.

No diversion was made during the year under audit.

Breakup of unspent Grant in respect of Borigumma P.S for the year 2016-17

Name of the Grant 2016-17 upto 15-16 Total

Hon. 106765.00 0.00 106765.00

Repair and maintenance of Office building /Staff Quarter 0.00 766926.00 766926.00

GP & PS Road 0.00 3879038.00 3879038.00

TFC 1574938.00 1920688.00 3495626.00

ND Fund 81139.95 2208397.00 2289536.95

GSSK 0.00 75000.00 75000.00

MLALAD 7750944.00 0.00 7750944.00

MP LAD 0.00 1684215.00 1684215.00

SFC 11890388.00 8800341.00 20690729.00

IAY (N) 914071.00 0.00 914071.00

IHHL 1078969.00 0.00 1078969.00

AWC 0.00 7351742.00 7351742.00

SPF 3700000.00 2637620.00 6337620.00

Main. Of Road & building 0.00 4899395.00 4899395.00

HSY 0.00 450000.00 450000.00

BRGF 0.00 11718560.00 11718560.00

GGY 13798208.00 0.00 13798208.00

Others 0.00 -52180123.04 -52180123.04

Total 40895422.95 -5788201.04 35107221.91

20 / 42


PARA: 10 UTILISATION CERTIFICATE

Boriguma P.S. - 2016-2017 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 01-04-2016 599568619.00 100890292.00 700458911.00 0.00 31-03-2017 700458911.00

GRANDTOTAL

599568619.00 100890292.00 700458911.00 0.00 700458911.00

Comments :

Non-submission of U.C(POM No-28/25.07.17,Page-55) :-

On checking of U.C file it is seen that not a single U.C has been sent to proper quarters although grants to the tune of Rs.-700458911/- have been spent undervarious head of accounts. As per instruction of Govt., U.C has to be sent to the proper quarters immediately after the grant utilised. Govt. are emphasising muchimportance for submission of U.C in respect of grants received. Hence the BDO is advised to look into the matter personally and issue necessary instructions to theHead Clerk for submission of U.C in respect of grants utilised during the year 2016-17 of Rs.100890292 along with other pending U.Cs.

YEAR WISE BREAK UP OF UC PENDING AS ON 31.03.2017

SL NO YEAR UC PENDING

1 Prior to 2012-13 27334454.00

2 2012-13 3097168.00

3 2013-14 107889461.00

4 2014-15 174147492.00

5 2015-16 287100044.00

6 2016-17 100890292.00

TOTAL 700458911.00

21 / 42


PARA: 11 MISAPPROPRIATION & DEFALCATION

11.1 -

No-comments.

PARA: 12 LOSS OF STOCK & STORE

12.1 -

Dealt in Para No-6

PARA: 13 AUDIT OF RECEIPTS

13.1 - Regarding fees collected for approval of Building Plan-

As per Gazette Notification No:940 dt:27/05/2016 in rural areas outside the jurisdiction of development authorities regional improvement trust/spl planning authorities, for approval of Building plans for built up area exceeding 500sqms or G+2 building ,applications for plan approval shallbe received by the P.S & shall be forwarded to the concerned Dist town planning unit for Technical Sanction. After receipt of the technicalsanction from the Dist Town planning unit final approval will be issued by the P.S concerned. The P.S concerned shall realize 1% of the projectcost and sanction fees before issue of final approval.

In response to audit objection statement the local authority agreed to collect the amount.

PARA: 14 AUDIT OF EXPENDITURE

14.1 - STAFF POSITION -

Staff Position of the Boriguma PS as on 31.03.2017 are as follows.

Sl. No Name of the Post Sanctioned Strength Staff in Position Vacancy Remarks

1 BDO 1 1 0

2 ABDO 1 1 0

3 A.O 1 1 0

4 A.E.E 1 1 0

5 A.E 2 2 0

6 GPTA 10 10 0

22 / 42


7 Head Clerk 1 1 0

8 Sr. Clerk 3 3 0

9 Jr. Clerk 1 1 0

10 Driver 1 1 0

11 Office Peon 3 3 0

12 Night Watcher 1 1 0

13 VLW 30 28 2

14 PA 1 1 0

15 GPEO 1 1 0

16 BSSO 1 1 0

17 WEO 2 1 1

18 Inspector of supplies 1 1 0

19 CEO 1 0 1

TOTAL 63 59 4

14.2 - Details of Stationary Articles purchased for GP

On checking of VR.No:02/16-17 dt:7/5/2016 it is noticed that an expenditure of Rs.18800/- was made towards purchase of stationary articles forGPs. But the details of Stationary articles purchased has not been mentioned in the bills issued by OM Xerox and communication ,Borigummain absence of which the expenditure of Rs.18800/- cannot be admitted by audit.

In response to audit objection memo the local authority stated that the details of item wise purchased to be produced to next audit. Tillproduction will the same the total amount od Rs.18800.00 is held under objection.

14.3 - Excess amount debited from S.B account of MPLAD with Union Bank of India Borigumma Vide account No748202010001020

On checking of MP LAD cash book, it is noticed that an amount of Rs.1,06,920/- was paid to Sri Durajn Harijan ,VLL of Aunli vide ChequeNo:12003517 dt:30/12/2016 of Union Bank of India Borigumma towards Const.of School Building for Govt High School of Aunli videCr.No:57/2015-16. On verification of bank pass book transaction with reference to the entries made in the cash book it is found that the UnionBank of India has debited of Rs,1,06,920/- thrice from the account against the above cheque no:120003517/30.12.16 encased on 3/1/2017 andreduced the balance from the account accordingly. Thus Rs.2, 13,840/-(1,06,920 +1,06,920) has been excess debited from the S.B. account.

This error could have been detected much earlier, had monthly reconciliation of bank account with respect to the relevant cash book hasbeen made as per Rule 33 of OPSAP rules 2002 and circular no 14261 dt:20/05/2013 of PR Deptt.

However the Manger Union bank of India, Borigumma may be asked immediately to credit the above excess amount of Rs.2, 13,840/- tothe P.S account failing which the officials who failed to reconcile the bank account shall be held responsible for the above excess amountdebited from the S.B. account.

In response to audit objection memo the Local authority has recovered an amount of Rs.213840.00 from Sri Hrudanda Pradhana,BM Unionbank Boriguma ,Vide MR No-11/25.07.16.Hence Para dropped.

14.4 - Inadmissible expenditure towards Xerox charges.

23 / 42


On checking of PS misc cash book, it is seen that an expenditure of Rs. 6021.00 as detailed below was made towards Xerox charges. As thereis a number of Xerox machine available in the office and sufficient numbers of A-4 Xerox papers have been purchased during the year underaudit, expenditure made towards Xerox charges of office documents cannot be admitted in audit.

Voucher No /Date No.of Xerox Papers To Whom paid Amount Paid71/16-17 1507 pages Omm Xerox and Stationary Borigumma 6021.00Total 6021.00

In response to audit objection memo the local authority has agreed to recover the amount from the person concerned.


Slno Name Designation Adress Amount(In Rs:)1 Sri Ratnakar Sahoo BDO APD

Admn.,DRDA,Nawarangapur

3010

2 Sri Kailash ChandraLeheri

HC Boriguma PS Dist-Koraput 3011

14.5 - Excess payment towards Water Tanker Charges

On checking of Vr.No:22 /16-17dt:04-06-2016 of TFC Cash Book. It is seen that water tanker Charges has been paid to M/S Dutta WaterSupply agency for the period from 15-04-2016 to 15-5-2016 for supply of water to the villagers Bamuniaguda,Boiragipadar and Dabagam @ 31trip in morning and evening. An amount of Rs.86800/- has been @Rs.1400/- per trip . As per the letter dt:15-5-16 of the BDO issued to M/SDutta Water Supply Agency the water tanker is disengaged from 15-5-16 from the above villages. But payment has been made for 15-5-16 fortwo trips @ 1400 each which has resulted in excess payment of Rs. 2800.00 which needs recovery.



Slno Name Designation Adress Amount(In Rs:)1 Sri Kailash Chandra

LeheriHC Boriguma PS Dist-Koraput 1400


pur

1400

14.6 - Auction sale proceeds of temporary booths constructed for G.P election.

It is seen that an expenditure of Rs. 14000.00 was made towards construction of seven numbers of temporary booths. As per the circularsissued by the P.R Dep’t. The forest materials used in construction of temporary booths have to be put to auction sale after dismantling thebooths and sale proceeds minimum 10% of the cost of temporary structures has to be deposited into the samiti fund, but it is noticed that nosuch sale proceeds were deposited in the samiti fund during 2017-18. Hence 10% of the cost of temporary structures amounting to Rs. 1400.00needs recovery.





2 Sri Santosh Ku Pattnaik Sr-Clerk,Cashier Boriguma PS Dist-Koraput 700

24 / 42


14.7 - Inadmissible expenditure

On checking of RTI cash book, it is noticed that an amount of Rs 2037/- was received for supply of information to the applicants underRTI act. Out of the said amount, only Rs 600/- remitted to PIO, Borigumma under head of A/C “No RTI 2005-0014 fees and fines under RTI”and the balance amount of Rs 1677/- shown as expenditure towards Xerox charges, when there is a Xerox machine in the block office and anumber of A-4 Xerox papers purchased during the year under audit, expenditure of Rs. 1677/- towards Xerox charges cannot be admitted byaudit and suggested for recovery.

The closing balance of Rs. 6783.00 available in the RTI cash book need be remitted to PIO, Borigumma under proper head of account.

In response to audit objection memo the local authority has agreed to recover the amount from the person concerned


Slno Name Designation Adress Amount(In Rs:)1 Sri Gokulananda Bhatta GPEO Boriguma PS Dist-Koraput 1677

14.8 - Excess Payment made due to non-deduction of TDS 1 from monthly higher charges of IAY hired vehicle.

As per instruction issued by the Govt. in PR Dept., Odisha and letter No 4313 dated 04.08.2016 of PD, DRDA, Koraput, TDS @ 1% has to bededucted from the hire charges paid the vehicle engaged under IAY Admin. contingency.

On checking of IAY cash book, it is noticed that an amount of Rs 144000/- has been paid towards hire charges during the year under audit forwhich the detail of payments are furnished.

Period Voucher No and Date Amount PaidJuly 2016 to Sep.2016 11/16-17 Rs 48000/-Jan.2016 to June 2016 07/16-17 Rs 96000/- TOTAL Rs 144000/-

But TDS @ of 1% amounting of Rs 1440/- has not been deducted from the bill. This has resulted in an excess payment of Rs 1440/- which needrecovery.






pur

720

14.9 - Unauthorized use of IAY vehicle

One vehicle bearing No-OD-10-C-7011 was engaged on hire basis under rural housing scheme for supervision of construction of IAY housesand its timely completion. But on checking of log book of the above vehicle, it is seen that the vehicle has been used for other than supervisionof IAY houses on the following dates,

Date Purpose POL consumed Person used the vehicle05.04.2016 Attended inaugural ceremony of model school 8 litre Chairman

25 / 42


22.04.2016 Z.P Meeting 8 litre Chairman12.05.2016 Attended NREGS Meeting 5 litre ABDO04.06.2016 Attended committee meeting 7 litre Chairman26.08.2016 Election Training 8 litre APO27.08.2016 Election Training 8 litre APO30.08.2016 Election Training 3 litre APO14.09.2016 Attended ZP Meeting 8Litre Chairman16.12.2016 OLM Meeting 12 litre BPM19.01.2017 Election Meeting 10 litre APO23.03.2017 Election Purpose 12.5 litre BDO TOTAL 89.5 litre

The expenditure of Rs 4566/- towards cost of 89.5 litres of POL @ Rs 51.02 per litter consumed for the above purpose cannot be admitted in auditand suggested for recovery.

In response to audit objection memo the local authority stated that the ex post fact approval will be produced to next audit for reguralisation ofexcess consumption of POL .till reguralisation of the same the total amount is held under objection.

PARA: 15 AUDIT ON WORKS

15.1 -

As per Order No.2262/DLFA Dt.21.02.17 of DLFA,Odisha,Bhubaneswar for the information’s regarding the no. of work case records verifiedduring audit with amount involved is furnished below.

Particulars No's of works case records Amount Remarks

Total works case records due for verification 289 49922335.00

Works case records verified by the audit 289 49922335.00

Balance works case records that could not be verified bythe audit

NIL NIL

15.2 - Excess Payment Made due to wrong calculation.

Name of the Work: Const. Of C.C Road from Jhodiguda to Kusumaguda

Estimated Cost: Rs.200000/-

C.R.No: 57/16-17(GGY)

M.B NO. 18/15-16 P.134

Name of the Executants: Sri Laba Gouda

Name of the G.P.TA: Sri Minaketan Das

On checking of M.B.No:18/15-16 at page 134 it is noticed that the total quantity of CC(1:3:6) as per the measurement recorded in the M.B arrivalat 34.04 cum as against the actual calculation of Rs.33.73 cum. Thus an excess payment of Rs.1049 has been paid for 0.31 cum (34.04-33.73)@Rs.3384.80 per cum which needs recovery.

In response to audit objection statement the local authority agreed to recover the amount from person concern.

26 / 42





2 Sri Minaketan Das GPTA Now GPTA at NandapurDist-Koraput

524

15.3 - Excess Payment Made due to allowing higher rate for CC 136 with 40mm size metal.

Name of the Work: Const. Of C.C Road from Nayak Sahi to Telikuda


C.R.No: 50/16-17(GGY)

M.B NO. 11/16-17 P.25 to 31

Name of the Executants: Sri Madhu Nayak

Name of the G.P.TA: Mrs C Behera

On checking of the above work bill with reference to the lead statement and analysis of rates it is noticed that the rate for the item CC (1:3:6)with 40mm metal has been allowed at Rs.3849.50 per sum as detailed below.

Sl.No Particulars Amount1 Cost of Metal 0.96 cum @806/- Rs.773.762 Cost of sand 0.48cum@59/- Rs.28.323 Cost of Cement2.29qntl @640/- Rs.1465.604 Mason 2nd Class0.18 nos @240/- Rs.43.205 Mulia 39 nos@200/- Rs.780.006 Lead and Royality Metal 0.96 [email protected] Rs.589.63 Sand 0.48cum @230.40 Rs.110.59 Cement2.29 [email protected] Rs.58.40 Total Rs.3849.50/cum But it is seen from the approved lead chart attached to the analysis the lead for 40mm HG Metal has been arrived at 320.20 for 12 Km includingroyality.

Thus excess rate of Rs.294(614.20-320.20) has been allowed towards lead and royalty of 40MM HG metal. This has resulted in an excesspayment of Rs.8820/-for 30cum of CC(1:3:6) executed @Rs.294/- per cum which needs recovery.






pur

2940

3 Mrs Chinmaya Behera GPTA Ex-GPTA Boriguma PSDist-Koraput

2940

27 / 42

mailto:[email protected]

mailto:[email protected]


15.4 - Excess Payment Made towards T.C of 12mm HGCB chips and Sand .

Name of the Work: Const. Of C.C Road from Chhak to Mali Sahi


C.R.No: 243/16-17

M.B NO. 26/15-16 P.108 to 112

Name of the Executants: Sri Rameswar Mali

Name of the G.P.TA: Sri N.Ch.Deo

On checking of the approved lead statement it is seen that the distance for T.C of 12mm chips and sand for mortor has been shown as 15 Kmand 10 Km respectively. Accordingly the lead cost & royality of 12mm chips & sand calculates to Rs.386.69 and 240.81 respectively as calculatedbelow

Chips 12 mm 15 Km Sand for mortor 10Km Upto 5Km 156.40 Upto 5 KM 156.40Next [email protected] 92.00 Next 05 KM @9.20 46.00Royality 138.29 Royality 38.41 386.69 240.81 But in the analysis excess rate has been added towards T.C of Chips & sand. Hence an excess payment ofRs.1862/- as detailed below hasbeen paid to the executants which needs recovery.

Sl.

No.

Item Quantity Material used No.of Cum used Rate Allowedper Cum

Rate admissible perCum

Excess rateper Cum

Excess amount

1 C.C (1:2:4) 19.68 12mm Chips 17.71cum 414.29 386.69 27.60 489.00 Sand 8.85cum 286.81 240.81 46.00 407.002 C.C (1:4:8) 43.79 sand 21.01cum 286.81 240.81 46.00 966.00 Total 1862.00In response to audit objection statement the local authority agreed to recover the amount from person concern.





pur

620

3 Sri Narayana Ch Deo GPTA Boriguma PS Dist-Koraput 621

15.5 - Excess Payment Made due to non deducation of royality from earth work .

Name of the Work: Const. Of C.C Road from NH-43 to Forest Range Office


C.R.No: 127/15-16

M.B NO. 25/15-16 P.101 to 108

Name of the Executants: Sri Ramesh Ch Naik

28 / 42


Name of the G.P.TA: Sri B.K.Tiria

On checking of analysis of rates it is noticed that the rate for E/W in hard soil in foundation and E/W in hard soil has been arrived at Rs.148.14and Rs.128.16 per cum which includes royality of Rs.28/- per cum total 197.84cum(145.36+52.48) of earth work has been executed .But royalty ofRs.5540/- @28/- per cum has not been deducted from the bill which has resulted in excess payment to the contractor. The same needs recovery.

In response to audit objection statement the local authority agreed to recover the amount from person concern





pur

1847

3 Sri Binaya Ku Tiria GPTA Now GPTA at BoiparigudaPS Dist-Koraput

1847

15.6 - Excess Payment Made towards T.C of Cement

Name of the Work: Const. Of C.C Road at Banglaguda


C.R.No: 208/16-17

M.B NO. 10/16-17 P.50 to 60

Name of the Executants: Sri Dilip Kumar Khora

Name of the G.P.TA: Sri K.P.K.Prusty

The above work has been executed under Borigumma G.P. The work site is within 5 K.M from Borigumma. But in the lead statement T.C ofCement to work site has been shown as 20 K.M and an amount of Rs.29.80 has been included in the analysis towards T.C of Cement per quintalsas against the admissible rate of Rs.16.90 upto 5K.M. Hence an excess rate of Rs.12.90 per quintals has been added in the cement item whichhas resulted in excess payment of Rs.1870/- for 145 Quintals of Cement utilised in this work. The excess payment needs recovery.

In response to audit objection statement the local authority agreed to recover the amount from person concern





pur

623

3 Sri K.Pradip KumarPrusty GPTA Boriguma PS Dist-Koraput

624

29 / 42


15.7 - Excess Payment Made due to non deducation of royality from earth work.

Name of the Work: Const. Of C.C Road from New st to R&B road Podapadar


C.R.No: 40/16-17

M.B NO. 23/15-16 P.18 to 22

Name of the Executants: Sri Dhiraj Kumar Mishra

Name of the G.P.TA: Sri M.R.Das

On checking of the analysis rates it is noticed that royality of Rs.20/- and Rs.28/- per cum has been included in the rates arrived for earth works.But the roaylity has not been deducted in the work bill.As such an excess payment of Rs.145 and Rs.2646/- has been paid for 7.24 cum and 94.50cum of earth work respectively. The excess payment of Rs.2791/-(145+2646) needs recovery.



Slno Name Designation Adress Amount(In Rs:)1 Sri Ratnakar Sahoo BDO APD


930



3 Sri Manoranjan Das GPTA Now GPTA at NarayanaPatna,PS Dist-Koraput

931

15.8 - Excess Payment Made towards T.C of 12mm HG Chips

Name of the Work: Const. Of C.C Road Porli Gouda Sahi


C.R.No: 123/16-17

M.B NO. 13/16-17 P.32 to 38

Name of the Executants: Sri Gopi Gadaba

Name of the G.P.TA: Sri B.D.Panda

On Checking of approved lead statement it is seen that the distance for 12mm HG chips has been shown as 15Km .So the lead cost for 12mmchips for 15Km calculates to Rs.248.40 as detailed below.

Upto 5 Km 156.40

30 / 42


Next [email protected] 92.00

248.40

But in the analysis of rates for the item CC(1:2:4) the T.C and royality for 12mm Chips has been included at Rs.414.29(T.C 276+Royality 138.29)per cum. Thus excess rate of Rs.27.60(276-248.40) has been allowed which has resulted in an excess payment of Rs.971/- for 35.20cum ofCC(1:2:4) executed. The excess payment needs recovery.


On the day of Exit conference, Rs.971.00 was recovered from Sri B.D Panda,JE vide M.R. No-22/dt.12.10.2017. Hence, the para is dropped.

15.9 - Excess Payment Made for E/W in hard soil.

Name of the Work: Const. Of C.C Road at Jami Sahi

Estimated Cost: Rs.3, 75,000/-

C.R.No: 122/16-17

M.B NO. 13/16-17 P.24 to 31

Name of the Executants: Sri Purandar Jani

Name of the G.P.TA: Sri B.D.Panda

On Checking of the analysis of rates, it is noticed that the rate for E/W in hard soil within initial lead & initial lift of 1.5 K.M has been arrived atRs.143.67/ cum which includes Rs.17.54 for foundation work. This is a road work and as such 20% extra for foundation is not admissible. HenceRs.17.54 added for foundation work is not admissible. Hence, the excess payment of Rs.1183/- paid for 67.45 cum of earth work @ Rs.17.54 isexcess needs recovery.

But in the analysis of rates for the items CC(1:2:4) the T.C & royality for 12 mm Chips has been included at rs.414.29(T.C .276+royality 138.29)per cum.Thus excess rate of Rs.27.60(276-248.40) per cum has been paid .this has resulted in an excess payment of Rs.720/- for 26.12 cum ofCC(1:2:4) executed. In total Rs.1903(1183+720) needs recovery.


On the day of Exit conference, Rs.1903 .00 was recovered from Sri B.D Panda,JE vide M.R. No-20/dt.12.10.2017. Hence, the para is dropped.

15.10 - Excess Payment Made towards T.C & Cost of 12 MM CBHG chips.

Name of the Work: Const. Of C.C Road from Barlahandia sahi to Guchhaguda

Estimated Cost: Rs.2,00,000/-

C.R.No: 74/16-17

M.B NO. 11/16-17 P.2 to 12

Name of the Executants: Sri Madhu Challan

Name of the G.P.TA: Smt Chinmayee Behera

On checking of money receipt given by Sri Khageswar Gouda of village Nuagam, it is seen that he has supplied 17.49 cum of 12 mm chips @Rs.1128.58 per cum for the above work. But in the analysis the cost and T.C of 12 mm Chips included at Rs.1458/- (1185+276) for CC (1:2:4).

31 / 42


After deducting Rs.59.25 towards VAT from the Cost of 12 MM Chips, the cost & T.C comes to Rs.1398.75. Hence, an excess rate of Rs.270.17per cum has been paid to the executant. This has resulted in an excess payment of Rs.4725/- for 17.49 cum of 12 MM CBHG chips @Rs.270.17/cum which needs recovery.





2 Mrs Chinmaya Behera GPTA Ex-GPTA Boriguma PSDist-Koraput

1575



15.11 - Excess Payment Made towards T.C of Metal & chips.

Name of the Work: Const. Of C.C Road from Kanakeswari to Khali Sahi


C.R.No: 48/16-17

M.B NO. 21/15-16 P.92 to 96

Name of the Executants: Sri Sananda Kumar Panda

Name of the G.P.TA: Sri Narayan Chandra Deo

On checking of lead statement it is seen that the lead for Metal & Chips has been shown as 10 K.M & 15 K.M. Accordingly, the lead costcalculates to Rs.202.40+248.40 as detailed below.

Metal 10 K.M Chips 15 K.MUp to 5 K.M 156.40 Up to 5.K.M 156.40Next 5 K.M 46.00 Next 10 K.M [email protected] 202.40 @9.20 248.40But, in the analysis the lead cost has been added at Rs.294.40/cum for both Metal & Chips. Hence an excess rate of Rs.92/- and Rs.46/- hasbeen paid to the executants towards T.C of Metal & Chips respectively. This has resulted excess payment of Rs.3107/- towards T.C of 33.78 cumMetal and Rs.504/- towards T.C of 10.96 cum of chips. Thus in total Rs.3611/- (3107+504) has been paid to the executants which needs recovery.






pur

1203

3 Sri Narayana Ch Deo GPTA Boriguma PS Dist-Koraput 1205

15.12 - Excess Payment Made towards Cost of 12 MM Chips.

Name of the Work: Const. Of C.C Road at Nuasahi

32 / 42



C.R.No: 46/16-17

M.B NO. 15/15-16 P.42 to 47

Name of the Executants: Sri Somadas Bhatra

Name of the G.P.TA: Smt Sunita Maharana

It is seen from the analysis of rates that for CC (1:2:4) provision has been made for use of 12 mm CBHG chips, the cost of which is Rs.1185/- percum. But from the measurements recorded at Page 42 of MB 15/15-16, it is noticed that 12 MM HG chips have been utilised for CC (1:2:4). Thecost of 12 MM HG Chips is Rs.959/- per cum. Hence an excess rate of Rs.226/- per cum has been paid for 12 MM HG chips. This has resulted inexcess payment of Rs.3575/- for 15.82 cum of 12 MM chips @ Rs.226/- which needs recovery.





2 Smt Sunita Moharana GPTA Boriguma PS Dist-Koraput 11253 Sri Ratnakar Sahoo BDO APD


1125

15.13 - Excess Payment Made towards T.C of Cement.

Name of the Work: Const. Of C.C Road at Bondaguda Tanti Sahi.


C.R.No: 63/15-16

M.B NO. 6/14-15 P.89 to 96

Name of the Executants: Sri Tularam Golari

Name of the G.P.TA: Smt Mita Besan

The above work has been executed at Bondaguda village under Bijapur G.P which is within 5 K.Ms from Borigumma. The T.C of Cement for 5K.Ms is Rs.16.90 per Quintal. But in the analysis Rs.27.80 has been added towards T.C of Cement. Hence an excess rate of Rs.10.90 has beenpaid to the executants towards T.C of Cement. This has resulted in an excess payment of Rs.2,032/- towards T.C of 186.5 Quintals of Cementutilised in this work. The excess payment needs recovery.



Slno Name Designation Adress Amount(In Rs:)

33 / 42





pur

677

3 Smt Mita Besan GPTA Boriguma PS Dist-Koraput 678

15.14 - Excess Payment Made towards T.C of Cement.

Name of the Work: Const. Of C.C Road from Harijan Sahi to church.


C.R.No: 79/16-17

M.B NO. 6/14-15 P.135 to 140

Name of the Executants: Sri Subash Chandra Bagh

Name of the G.P.TA: Smt Mita Besan

The above work has been executed at Bada Dubuli village under Sargiguda G.P which is within 5 K.Ms from Borigumma. In the analysis, TC ofCement has been added at Rs.25.50 per quintal. But, TC for 5 K.M is Rs.16.90. Hence, an excess rate of Rs.8.60 per Quintal has been allowedin the analysis. This has resulted in excess payment of Rs.1070/- towards T.C of 124.5 Quintals of Cement utilised in this work which needsrecovery.





2 Smt Mita Besan GPTA Boriguma PS Dist-Koraput 535

15.15 - Excess Payment Made towards Earth work.

Name of the Work: Const. Of C.C Road from Gandhi Chakka to Kosakendu sahi


C.R.No: 67/16-17

M.B NO. 2/16-17 P.31

Name of the Executants: Sri Dhanpati Muduli

Name of the G.P.TA: Sri Sanjay Kumar Samal

On checking of the M.B No.2/16-17 at Page 31, it is seen that E/W in hard soil was excavated to the extent of 10.2 cum for side filling. In this work11.9 cum of earth work was excavated from cut off. This earth could have been utilised for side filling. Hence Rs.1180/- paid for 10.2 cum of earthwork excavated for side filling cannot be admitted by audit and suggested for recovery.


34 / 42





2 Sri Sanjaya Ku Samal GPTA Boriguma PS Dist-Koraput 590

15.16 - Excess Payment Made towards Cost of 12 MM HG Chips.

Name of the Work: Const. Of C.C Road from village road to Christian street


C.R.No: 68/16-17

M.B NO. 2/16-17 P.16 to 22

Name of the Executants: Sri Christadan Bagh.

Name of the G.P.TA: Sri Sanjay Kumar Samal

On checking of the M.B No.2/16-17 at Page 19, it is seen that CC (1:2:4) was executed using 12 MM HG chips to the extent of 15.2 cum. Thecost of 12 MM HG chips is Rs.959/- per cum. But in the analysis the cost of 12 MM HGCB chips has been added at Rs.1185/- per cum. Hence anexcess rate of Rs.226/- was paid to the executants. This has resulted in excess payment of Rs.3297/- for 14.59 cum of 12 MM HG Chips used inthis work which needs recovery.





2 Sri Sanjaya Ku Samal GPTA Boriguma PS Dist-Koraput 10993 Sri Ratnakar Sahoo BDO APD


1099

PARA: 16 AUDIT ON UNITS / DEPARTMENT

16.1 -

NO-COMMENTS

PARA: 17 AUDIT ON SCHEMES / PROGRAMMES

17.1 -

35 / 42


1. MPLAD :-

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. The Rajya Sabha Memberof Parliament can recommend works in one or more districts in the State from where he/she has been elected. The Nominated Members of LokSabha and Rajya Sabha may add any Districts from any State in the Country for implementation of their choice of work under the scheme.

During the year 2016-17 no grants has been received out of the opening balance of Rs.3166822.00 Rs.1482607 .00 has been spent to execute8 nos of spill over projects leaving a balance of Rs 1684215.00 which was expended for infrastructure development.

2. BRGF :-

Backward Region Grant Fund Programme (BRGF) was launched by the Government of India (Gol) in 2016-17 to redress regional imbalancesin development of 250 backward districts of the country including 19 districts of the State. The other objective of the Scheme is to strengthenPanchayat and Municipality level governance with more appropriate capacity building, to facilitate participatory planning, decision making,implementation and monitoring, to reflect local felt needs in planning and execution of developmental works.

During the year 2016-17 no grants has been received. There was opening balance of Rs.12111475.00 out of which Rs.392915.00 has beenspent to execute 9 nos of spil over projects leaving a balance of Rs.11718560.00 which was expended for infrastructure development.

The BDO is suggested to utilize the unspent fund to the fullest

17.2 - PHYSICAL AND FINANCIAL ACHIVEMENT -

As per the letter no 4244/DLFA/18.5.15 the position of achievement in respect of various schemes against both physical and financial target asper annual action plan is furnished below.

Name of theScheme

Financial Position Physical Performance

OB Fundreceived

during theyear

Total Expenditure duringthe year

Un-spentBalance

% ofexpenditur

e

No of spillover project

fromprevious

year

No ofproject

planned forcurrent

year as perannual

action plan

Total No ofproject

completedduring the

year

No ofspillover

projectto nextyear

% of theachiveme

nt

MLALAD 4976552 8420000 13396552

5645608 7750944 42.14 8 32 40 27 13 67.50

MPLAD 3166822 0 3166822 1482607 1684215 46.82 0 8 8 6 2 75.00

SFC 16711405

11890388 28601793

7911064 20690729

27.66 16 43 59 37 22 62.71

BRGF 12111475

0 12111475

12111475

0.00 9 0 9 6 3 66.67

TFC 15540750

1574938 17115688

13620062 3495626 79.58 18 48 66 45 21 68.18

Special prbfund

5317500 3700000 9017500 2679880 6337620 29.72 3 32 35 25 10 71.43

IAP 2061947 0 2061947 2061947 0 100.00 8 0 8 8 0 100.00

GGY 0 24000000 24000000

10201792 13798208

42.51 0 78 78 62 16 79.49

17.3 - Information regarding BNRGSK Building at the Block Level

As per the instruction of the Director,LFA(o) BBSR a joint physical verification of the BNRGSK Building at the Block level has to be conductedto see whether it has been constructed in conformity with structural design prescribed in the guideline.

36 / 42


As per the above instruction the BDO or his representative has to accompany the audit party in joint physical inspection and the findings are tobe recorded on paper and certified .Both by the audit party and the BDO or his representative.

The information on BNRGSK building at Borigumma P.S is furnished in the following format

Whether

Complete

Ornot(Y/N)

If completedgive projectcost

If project costexceeds theprescribedlimt,source offund fromwhich extracost has beenmet

Purpose forwhich used

If incomplete

Stage up towhich constand amountspent

Reasons of

Non-completion

Whetherfurnisedmeeting hallis const(y/N)

Wheter

ToiletFurnishedinside oroutsidebuilding

Rampprovide ornot(y/N)

ICT infrasttureused for MISis provided inthe building ornot( y/N)

Y 25 lakhs Y OLM - - Y Inside N YIn response to audit objection memo the Joint physically verification has been conducted along with BDO and AEE and found the followingfindings:-

1.The building has been constructed in the Block Premises.

2.Meeting hall is existing to accommodate more than 100 people.

3.Toilet is located inside the building.

4.No ram is constructed to facilitate entrance to PH persons.

17.4 - List of the s of incumbents in all posts of the PS -

As per Letter No-6120/DLFA/17.05.16 the following information has been furnished by the local authority which are given below.

Sl.No Name of the Staff Designation Phone Number Address

1 SRI JOGENDRA MAJHI BDO 9968549973 P.S.Borigumma

2 SRI RATANAKAR SAHOO EX-BDO 9437302402 ADDL.PD-ADM-DRDA,NABARANGAPUR

3 SRI GOKUL CHANDRA BHATTA ABDO 9437236658 P.S.Borigumma

4 SRI KRUSHNA CHNADRA BISWASROY GPEO 9437912360 P.S.Borigumma

5 MISS PRIYANKA GOND AEE 7873287057 P.S.Borigumma

6 SRI SATYA NARAYAN SETHI AE NOW AT KOTPAD NAC

7 SRI KALIKINKAR PATTANAIK PA 9437234190 P.S.Borigumma

8 SRI SUDHANSU KUMAR PATRA BSSO 9437165186 P.S.Borigumma

9 SRI NARASINGH PANDA MI 9437165173 P.S.Borigumma

10 BISAL SAMIR DUKHI BPM 9938394187 P.S.Borigumma

11 MANASH RANJAN SETHI IPO 9438564371 P.S.Borigumma

12 SRI MANOJ KUMAR MOHANTY WEO- I 7873365587 P.S.SEMILIGUDA

13 SRI GURUBANDHU PUJARI WEO-II 9777881868 P.S.Borigumma

14 SRI GANGADHAR SETHI RWSS JE 8455847188 P.S.Borigumma

15 SRI MANAS RANJAN KAR APO 9439577258 P.S.Borigumma

16 SRI SANTASH PATTANAIK CASHIER 9777688941 P.S.Borigumma

17 SRI DURGA PRASAD MOHAPATRA HEAD CLERK 9437118400 P.S.Borigumma

18 SRI KAIALSH CHNADRA LEHARI EX-HEAD CLERK 7682057416 BAPUJI NAGAR 2ND LINEM.K.C.G.MEDICAL COLLEGE

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,BERHAMPUR

19 SMT SUNITA MOHANKUDA JR.CLERK-I 9438765109 P.S.Borigumma

20 MISS CHAPALA MISHRA JR.CLERK-II 9439461445 P.S.Borigumma

21 SRI JANAPRIYA RATH CP 9437406309 P.S.Borigumma

22 SRI PANCHANANA PANIGRAHI ACP 8280109789 P.S.Borigumma

23 SRI GANESH CHANDRA BEHERA NREGA ASST. 9437818862 P.S.Borigumma

24 SMT KABITA PATTANAIK NREGA ASST. 9938243565 P.S.Borigumma

25 SRI PRAFULLA MOHAPATRA PEON 9438813283 P.S.Borigumma

26 SRI DALAPATI BEHERA PEON 9556103980 P.S.Borigumma

27 SMT HEMALATA MAJHI PEON 9437338647 P.S.Borigumma

28 SMT LAXMIPRIYA MAJHI PEON 9178525281 P.S.Borigumma

29 SRI PRAHALLAD AMANATYA N.WATCHER 9178995981 P.S.Borigumma

30 SRI RAMACHANDRA DASH BLOCK DRIVER 9437350862 P.S.Borigumma

31 JANAKI DEVI GRS 9438767322 P.S.Borigumma

32 KRUPALINI MOHANANDIA GRS 9439317014 P.S.Borigumma

33 SWAGAT RANJAN ACHARYA GRS 9040069096 P.S.Borigumma

34 GOLAK BIHARI PANDA GRS 9439976111 P.S.Borigumma

35 SRIMANTA GONDA GRS 8895258537 P.S.Borigumma

36 DILLIP PATTANAIK GRS 9692006318 P.S.Borigumma

37 GOLAK BIHARI PANDA GRS 9439976111 P.S.Borigumma

38 AJIT KUMAR NAYAK GRS 8455913050 P.S.Borigumma

39 UMAKANTA GOUDA GRS 9556649389 P.S.Borigumma

40 SUJIT DASH GRS 9937667692 P.S.Borigumma

41 ARJUN MAJHI GRS 9777649749 P.S.Borigumma

42 DURLLABHA JANI GRS 9938284627 P.S.Borigumma

43 PRABHAT RATH GRS 9777297963 P.S.Borigumma

44 M.RAJ SEKHAR GRS 9937781409 P.S.Borigumma

45 GUPTESWAR BISOI GRS 9556428682 P.S.Borigumma

46 AFROZ KHAN GRS 9937601138 P.S.Borigumma

47 LOKICHANDRA GOUDA GRS 9583972881 P.S.Borigumma

48 RAMAKRUSHNA MISHRA GRS 9777254704 P.S.Borigumma

49 JAGABANDHU NAYAK GRS 9437779963 P.S.Borigumma

50 SANJIB PANDA GRS 9438265467 P.S.Borigumma

51 DHANANJAYA TRIPATHY GRS 9556614594 P.S.Borigumma

52 PARTHASARTI BISOI GRS 9437971547 P.S.Borigumma

53 AMULYA SADANGI GRS 9078998538 P.S.Borigumma

54 P.KANDAL RAO GRS 9937268183 P.S.Borigumma

55 JAYASRI NAYAK GRS 9556402760 P.S.Borigumma

56 UDAYANATH JANI GRS 9777634106 P.S.Borigumma

57 SUMIT HOTA GRS 8658979871 P.S.Borigumma

58 NAMITA SAHU GRS 9777986550 P.S.Borigumma

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59 KHAGESWAR KUMAJHARIYA GRS 9437234045 P.S.Borigumma

60 SIDDHESWARI PANDA GRS 9777008440 P.S.Borigumma

61 MOHENDRA HATI GRS 8018559404 P.S.Borigumma

62 JAYARAM JARSINGH PEO 9437314992 P.S.Borigumma

63 SRINIBASH MISHRA PEO 9438082360 P.S.Borigumma

64 G.B.KANDRAKA PEO 9437821279 P.S.Borigumma

65 KARTIK CHANDRA NAYAK PEO 9437971966 P.S.Borigumma

66 ARUP KUMAR BENYA PEO 9439808294 P.S.Borigumma

67 TRINATH KHORA PEO 8658356197 P.S.Borigumma

68 GOURI SANKAR PATTANAIK PEO 9437720714 P.S.Borigumma

69 KHITISH CH DASH PEO 9437819678 P.S.Borigumma

70 SAMARA KHORA PEO 9439091413 P.S.Borigumma

71 ARJUN KHEMANDU PEO 9439283797 P.S.Borigumma

72 BANAMALI AMANATYA PEO 7684036557 P.S.Borigumma

73 DIBYAMOHAN NAYAK PEO 9437236659 P.S.Borigumma

74 KESHAB CH MOUKA PEO 9439656691 P.S.Borigumma

75 TRILOCHAN TADANGI PEO 9438314159 P.S.Borigumma

76 GANGADHAR BEHERA PEO 9438314462 P.S.Borigumma

77 KHATU DOLAI PEO 8895426240 P.S.Borigumma

78 NARAYAN SURIYA PEO 9439073460 P.S.Borigumma

79 DAMBARU PANGI PEO 8895519314 P.S.Borigumma

80 SADASIVA BEHERA PEO 9437206484 P.S.Borigumma

81 BHAGIRATHI NAYAK PEO 9437890609 P.S.Borigumma

82 RAM CHANDRA HONTAL PEO 7735785402 P.S.Borigumma

83 LAXMAN BISOI PEO 8763744979 P.S.Borigumma

84 KAILASH CH NAYAK PEO 9437699244 P.S.Borigumma

85 PRAMOD KUMAR MISHRA PEO 9439091339 P.S.Borigumma

86 L.SAMESH PEO 9437954696 P.S.Borigumma

87 SUDHIR KUMAR PADHI PEO 9438351306 P.S.Borigumma

88 KHIROD CH BEHERA AE-U 9437623565 P.S.Borigumma

89 SUNITA MAHARANA GPTA 9437617982 P.S.Borigumma

90 SANJIB KUMAR BHOI GPTA 8763058285 P.S.Borigumma

91 MITA BESAN GPTA 8763737490 P.S.Borigumma

92 BIDYADHAR PANDA AE-U 9439477876 P.S.Borigumma

93 K.PRADEEP KU PRUSTY GPTA 9437122983 P.S.Borigumma

94 SANJAYA KUMAR SAMAL GPTA 8895692448 P.S.Borigumma

95 NARAYAN CH DEO GPTA 9438324916 P.S.Borigumma

96 SURESH KUMAR BEHERA AE-U 9438264739 P.S.Borigumma

97 ALOK SATAPATHY GPTA 8895995758 P.S.Borigumma

98 SUNIL KUMAR BANGARI GPTA 7873497424 P.S.Borigumma

99 PRATIBHA RANI PODHA GPTA 7684952778 P.S.Borigumma

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100 AJAYARAM TARAI GPTA 8895524622NOW AT POTTANGI P.S

101 BINYA TIRIA GPTA 9438264739NOW AT BOIPARIGUDA P.S

102 SOROJ MOHANTY GPTA 9437126737NOW AT BOIPARIGUDA P.S

103 SMT CHINMAYA BEHERA GPTA 9439503448NOW AT JAGTASINGHPURDIST

104 DIBYA SINGH BRAHAM GPTA 9777221407NOW AT SEMILIGUDA P.S

105 E.MAHASWAR PATRO GPTA 8763746414NOW AT LAXMIPUR P.S

106 UMA SANKAR DALAI GPTA 9438465846NOW AT PURI DIST

107 LAMBODHAR NAIK AE-U 9438005031NOW AT JEYPORE P.S

108 MINEKETAN DAS GPTA 8249729109NOW AT NANDAPUR P.S

109 MONARANJAN DAS GPTA 9437473774NOW AT NARAYANPATNA P.S

110 RAJANIKANTA PANIGRAHI GPTA 9437734229NOW AT KUNDRA P.S

PARA: 18 MISCELLANEOUS

18.1 - Audit Paragraphs pending for Settlement.

Basing on the last four years Audit Report the following information has been furnished no compliance has been sent by the B.D.O. So onceagain the BDO is request to take an effective step to comply the audit objection and sent it to the District Audit Office,LFA Koraput at Jeypore intriplicate with approval of the samiti.

Sl No AR No/Year Paragraph pending forsettlement for

misappropriation of cash

Paragraph pending forsettlement for Loss of Stock

& store

Paragraph pending forsettlement for other than

misappropriation of cash &Loss of Stock and store

No of Para AmountInvloved

No of Para Amount Involved No of Para AmountInvolved

1 19099/AR/2013-14 Koraput/2012-13 0 0 0 0 10 25844.00

2 46463/AR/14-15 Koraput/2008-09 &2013-14

0 0 0 0 8 8433739.00

3 165950/AR/15-16 Koraput,2014-15 0 0 0 0 18 1030245.00

4 277735/AR/Koraput/2016-17 for the year2015-16

0 0 0 0 11 641799.00

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

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19.1 - Non-remittance of Govt.revenue

Rule 6 of OTC Vol-I read with Rule 4 of OGFR stipulates that all moneys received/realized on behalf of Government should be deposited in fullinto Treasury/with the competent authority within three days of its receipt/realization. Retention of Government money/ revenue outside thetreasury is irregular and not permissible. On checking, it is seen that during the Financial year 2015-16 a sum of Rs 1635046.00 as detailedbelow, has not been deposited in proper head of accounts to Govt, which was collected from the different developmental works towardsRoyality ,VAT,IT and Labour Cess. Hence the B.D.O is requested to deposit the same without delay.

SL NO PARTICULARS OB AS ON 01.04.16 RECEIPT DURINGTHE YEAR

TOTAL DEPOSIT DURINGTHE YEAR

CLOSING BALANCEAS ON 31.03.2017

1 Royality 957328 1569217.00 2526545 1065791 1460754

2 VAT 396372 536438 932810 329890 602920

3 Labour Cess 265518 533255.00 798773 408297 390476

5 IT 15828 0 15828 15828

TOTAL 1635046.00 2638910.00 4273956.00 1803978.00 2469978.00

PARA: 20 RESULT OF AUDIT

20.1 -

There was no standard accounting system in the PRIs to ensure classification of transactions in function-cum programmed basis as newformats of accounts prescribed by CAG were not adopted in PRIs. As a result of which many crucial registers were not being maintained.

Further, physical verification of cash-in-hand has been conducted but the correctness could not be confirmed due to improper maintenance ofCash Books in violation of codal provisions. Bank balance in closing balance of cash book was understated / overstated, thereby, depictinginaccurate picture of cash availability. Due to lack of regular monitoring, advances remained unadjusted for long period. There was discrepancyin scheme fund due to lack of internal control over financial reporting. Submission of Utilization Certificates on work done by the PS wasunsatisfactory.

The maintenance of records and registers needs further improvement. Most of the important registers like Advance Ledger .Grants Register,Works register has not been maintained by this office. Most of the cases interest accrued in the pass book have not been taken to the

Connected Cash book as receipt or a part of grants as suggested by the Govt from time to time. A huge amount of advance was remain unadjusted as on 31.03.2017 . So the BDO is suggested to take a special drive to recoup the same.

Recommendation

i)Non maintains of advance ledger is highly irregular which may plz be maintained without dely.

ii) Consider preparing the annual budget keeping in view the actual requirement of funds for the developmental projects.

iii) Ensure prompt and effective action for adjustment / recoupment of the outstanding advances.

iv) Ensure that D.D.O's prepare monthly reconciliation of cash book balances with that of bank pass book balance.

v) Ensure that P.L accounts be closed by refunding the un utilized funds to the Government.

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vi) Ensure depiction of accurate and non-discrepant financial reports.

vii) Ensure financial discipline and strengthen the monitoring mechanism by way of periodic inspection / review of all activities of the system oflocal governance.

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 8.1 163800.00 163800.00 163800.00 0.00 0.002 14.2 0.00 18800.00 0.00 0.00 0.003 14.4 6021.00 6021.00 6021.00 0.00 6021.004 14.5 2800.00 2800.00 2800.00 0.00 0.005 14.6 1400.00 1400.00 1400.00 0.00 0.006 14.7 1677.00 1677.00 1677.00 0.00 0.007 14.8 1440.00 1440.00 1440.00 0.00 0.008 14.9 0.00 4566.00 0.00 0.00 0.009 15.2 1049.00 1049.00 1049.00 0.00 0.0010 15.3 8820.00 8820.00 8820.00 0.00 0.0011 15.4 1862.00 1862.00 1862.00 0.00 0.0012 15.5 5540.00 5540.00 5540.00 0.00 0.0013 15.6 1870.00 1870.00 1870.00 0.00 0.0014 15.7 2791.00 2791.00 2791.00 0.00 0.0015 15.10 4725.00 4725.00 4725.00 0.00 0.0016 15.11 3611.00 3611.00 3611.00 0.00 0.0017 15.12 3375.00 3375.00 3375.00 0.00 0.0018 15.13 2032.00 2032.00 2032.00 0.00 0.0019 15.14 1070.00 1070.00 1070.00 0.00 0.0020 15.15 1180.00 1180.00 1180.00 0.00 0.0021 15.16 3297.00 3297.00 3297.00 0.00 0.00

Total 218360.00 241726.00 218360.00 0.00 6021.00

Audit Certificate

Cetrified that the accounts of Boriguma P.S. for the financial year 2016-2017 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

1 14.3 11 2017-07-25 213840 Sri Hrudana Pradhana,BM2 15.8 22 2017-10-12 971 Sri B.D. Panda,JE3 15.9 20 2017-10-12 1903 Sri B.D. Panda,JE

Total216714

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