356260_AR_2017-2018-KALAHANDI.pdf - Local Fund Audit

AUDIT REPORT 13-04-2018

LOCAL FUND AUDIT, KALAHANDI, ODISHA

CATEGORY : Panchayat Samiti,General Audit Report No : 356260/AR/2017-2018-KALAHANDI

PARA: 1 TITLE SHEET

1 Name of the Institution : Lanjigarh P.S

2 Year of Accounts under Audit : 2016-2017

3 Name of the Local Authority during the year of A/Cs : SRI PITAMBAR BHOI,BDO OAS-I, J.BFROM 01.04.2016 TO TILL DATE

Name of the Local Authority at the time of Audit : SRI PITAMBAR BHOI,BDO OAS-I, J.B

4 Duration of Audit : 01-01-2018 To 27-02-2018 (Mandays Consumed :- 35)

5 Name of the Auditors : CHAKRADHAR DASH - Lead Auditor(01-01-2018 to 27-02-2018)SANA KUMAR JANI - Auditor(01-01-2018 to 27-02-2018)

6 Name of the Reviewing Officer : BISHNU CH. MOHANTY(Audit Superintendent)

7 Date of submission of report by Reviewing officer : 26-03-2018

8 Entry Conference Date : 20-12-2017

9 Exit Conference Date :

10 Name of the District Audit Officer : BIBHUTI BHUSAN RATH

11 Date of approval of report by District Audit Officer : 13-04-2018

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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

01-01-2018 468.00 468.00 srp-79 NIL

2 MiscellaneousReceipt Books

01-01-2018 3 NOS 3 NOS SRP-81 NIL

3 Measurement Books 01-01-2018 3NOS 3 NOS SRP-33 NIL

4 Cash in hand 01-01-2018 501.13 501.13 CONSOLIDATEDCASH BOOK

NIL

Comments

POM No. 1 / 01.01.2018, P-01

As per Rule20(a) of Odisha Local Fund Audit Rule -1951 before commencement of audit , the cash balance , the securities held by a local authority, thepostage stamp and also the stock of sale able forms, unspent balance of permanent advances etc. shall be verified and the result of verification shall be recorded inthe relevant books of account. Physically verified the balance, cash , un-used M.Bs,Un-used M.R books and un-used Postage stamp etc, before transaction on thedate oif commencement of audit i.e. of dated.01.01.2018 and found agreed with the book balance. The details oif denomination of cash balance is furnished below

Denomination of Cash

1.Rs.500 .00X1 Rs.500.00

2.Rs.1.00X1 Rs.1.00

3.Coin 0.10X1 Rs.0.10

4.Coin 0.01X1 Rs.0.01

5.Coin 0.02X2 Rs.0.02

Total Rs.501.13

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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 Stock Book Rule 71 Form No.-XXV-A6 Log Book Rule 60 Form No.-XXII7 Stationery Account Rule 56 Form No.-XXI8 Stamp Account Rule 56 Form No.-XX9 Deposit Ledger Rule 44 Form No.-XIII, XIV10 Register of Advances Rule 42(1) Form No.-XI11 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 Grant-in-Aid Register Rule 5(4) Form No.-I17 P.L. Account Rule 5(2)

B : List of Records/Registers not Produced to AuditSlno List Records/Register Rules Form No

C : List of Records/Registers not MaintainedSlno List Records/Register Rules Form No1 Completion Certificate Rule 80(1) Form No.-XXXV2 Register of Administrative Approval Rule 76(4) Form No.-XXXIII3 Register of Estimates Rule 76(4) Form No.-XXXII4 Execution of agreements with the

other agencies other thanContractors.

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

5 Execution of agreements with theContractors

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

6 Issue of Tender orders Rule 74(3)(d) Form No.-XXIX7 Forms to be used by the

Contractors for submission ofTenders

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

8 Register of lapsed Deposits Rule 64 Form No.-XXIV9 Register of Cheques and Drafts

receivedRule 63 Form No.-XXIII

10 Revenue Register Rule 51 Form No.-XIX11 Register of Immovable Properties Rule 49 Form No.-XVIII12 Appropriation of Loan Register Rule 47(1) Form No.-XVII13 Loan Register Rule 46 Form No.-XVI14 Register of Securities Rule 45(1) Form No.-XV15 Register of Outstanding Advances Rule 43 Form No.-XII16 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 VII21 Receipts for taxes Rule 6(3) Form No.-III22 Misc. Receipts Rule 6(2) Form No.-II

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

Comments

POM No. 04/03.01.2018

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Pursuant to the recommendation of eleventh finance Commission; new formats for keeping accounts of the PRIs were prescribed by CAG.The new formats includesformat for receipts and payments account and other subsidiary accounts. Through proper maintenance of the accounts records, the PRIs were to exercise effectivecontrol over the multiple functions entrusted to them and ensure economic, efficient and effective use of scheme funds. Besides, the subsidiary accounts recordsare of immense use in scheme wise financial reporting, scrutiny of records revealed that some of the crucial register have not been maintained by the auditeeinstitutions which includes

1. Register of immovable properties

2. Assets Register

3. Register of estimate

4. Register of administrative approval

5. Outstanding advance ledger

6. Permanent advance cash book

In response to the audit objection memo, vide POM NO. 04/03.01.2018, at Page No.07 , the local authority did not reply about the above records. . However, thelocal authority is once again advised to take effective steps in this issue and compliance reported to audit. As per Rule-58 of PSAP Rules-1961 and the subsequentcirculars and guideline as issued from time to time by the P.R and Finance Deptt. Govt of Odisha on the same, subject may be strictly adhered to by personnelworking in accounts section of the P.S Para No.3.2 Consequences of non-maintenance of important register

1. Register of immovable properties:- Non maintenance of immovable properties register would result in lack of database on proper position of permanent assets ofthe P.S. The P.S may get revenue from own source by proper utilization of its permanent assets

2. Assets Register :- Despite provisions in schemes guideline , the BDO has failed to ensure maintenance of assets registers and its review once in a year .Due tonon-maintenance of the assets register , the true and fare picture of the assets created under various scheme could not be ensured in the periodical reporting.There was thus no consolidated database on assets created

3. Advance ledger and outstanding advance ledger were not maintained which create major problems while working on adjustment of advance and the result leadsto non-settlement of the long outstanding individual advance and outcome is loss to Govt.fund

4. Registers of estimate/work register /Registers of administrative approval:- The correct position of development works executed , plan and estimate prepared ,date of administrative approval , name of the authority of doing same etc are not traceable due to non-maintenance of the said register

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PARA: 4 FINANCIAL POSITION

Lanjigarh 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 P.S Account 01-04-2016 159383197.32

166077280.00

325460477.32

152115692.50

31-03-2017 173344784.82

31-03-2017 198489303.32

-25144518.50

2 Govt.A/c cashBook

01-04-2016 79016997.33

54467807.00

133484804.33

52988735.08

31-03-2017 80496069.25

31-03-2017 54378400.33

26117668.92

GRANDTOTAL

238400194.65

220545087.00

458945281.65

205104427.58

253840854.07

252867703.65

973150.42

Comments

(A) P.S. A/C

The financial statement for the year 2016-17 has been prepared and furnished in the present A/R basing on the available records and pass book as there is noallotment guard files and registers and update B.D. register etc. for both P.S. and Govt. A/cs.

Para – 4-1 Details of Closing balance as per P.S. A/cs & Govt. A/cs Cash Book as on 31.03.2017

Sl. No Name of the Cash book In Cash In Bank In P.L. A/c Total

1 P.S. A/c 6398.80 185241417.98 13241486.54 198489303.32

2 Govt. A/c 500.33 54377900.00 0.00 54378400.33

Para – 4-1-1 Details of Closing balance as per P.S. A/cs & Govt. A/cs Cash Book as per audit as on 31.03.2017


1P.S. A/c 6398.80 160096899.48 13241486.54 173344784.82

2Govt. A/c 500.33 80495568.92 0.00 80496069.25

(A) The Details of Closing balance as per Cash Book of P.S. A/cs on 31.03.2017


1 AWC Building 0.00 9301578.00 0.00 9301578.00

2 BRGF 0.00 717229.00 0.00 717229.00

3 BKBK 0.00 20656528.98 0.00 20656528.98

4 CRF 0.00 1195124.00 0.00 1195124.00

5 C.C. ROAD 0.00 4143649.00 0.00 4143649.00

6 Election 0.00 4199124.00 0.00 4199124.00

7 GGY 0.00 82110423.00 0.00 82110423.00

8 Hon. & TA/DA of Non- Officials 0.00 242429.48 0.00 242429.48

9 IAY (UNT) 0.00 932044.00 0.00 932044.00

10 IAY (Normal) 0.00 410238.26 0.00 410238.26

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11 IAY ( Special) 0.00 2139278.00 0.00 2139278.00

12 IAP 0.00 2207288.00 0.00 2207288.00

13 MP LAD 0.00 3667106.00 0.00 3667106.00

14 MGNREGS 398.00 2475991.26 0.00 2476389.26

15 MLA LAD 0.00 10322876.00 0.00 10322876.00

16 Mo Kudia 0.00 17572.00 0.00 17572.00

17 Own Resource 0.80 7567209.00 0.00 7567209.80

18 PPD 0.00 2240825.00 0.00 2240825.00

19 RLTAP 0.00 2287878.00 0.00 2287878.00

20 SDPF 0.00 354523.00 0.00 354523.00

21 SPF 0.00 1550083.00 0.00 1550083.00

22 SFC 0.00 12815046.00 0.00 12815046.00

23 SJSY 0.00 3082497.00 0.00 3082497.00

24 TFC 6000.00 1751563.00 0.00 1757563.00

25 WODC 0.00 8848731.00 0.00 8848731.00

26 NRLM 0.00 4584.00 0.00 4584.00

27 PL A/CS 0.00 0.00 13241486.54 13241486.54

TOTAL 6398.80 185241417.98 13241486.54 198489303.32

(B) The Details of Closing balance as per P.L. A/C on 31.03.2017

I - Closing balance as per P.L. A/C Cash Book as on 31.03.2017 = Rs. 13241486.54

II - Closing balance as per Treasury Pass Book as on 31.03.2017 = Rs. 13241486.54

III – Difference = NIL

(C) The Details of Closing balance as per Cash Book of Govt. A/cs on 31.03.2017

Sl. No Name of the Cash book In Cash In Bank Total

1MDM 0.00 4364339.00 4364339.00

2NOAP 500.00 35770372.00 35770872.00

3PMS 0.00 1616980.00 1616980.00

4Staff Salary 0.33 2703310.00 2703310.33

5Trs. Salary 0.00 9922899.00 9922899.00

Total 500.33 54377900.00 54378400.33

Para – 4-2-1 Details of Closing balance reconciliation of different amount in between closing balance of Cash as per audit and as per Cash book of P.S.Accounts as on 31.03.2017 as below.

Sl.No Closing Balance as on 31.03.2017

of Cash Position as per Cash Book

Closing Balance as on 31.03.2017

of Cash Position as per Audit

Difference

185247816.78 160103298.28 25144518.50

1. Closing as per PRISOFT Cash Book = Rs. 185247816.72. Add the amount of Rs. 3607090.50 as discussed in last

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A/R No – 276626/AR/2016-17, as the same has not yet been

reconciled till the close of audit for the year 2016-17 descript

of issue of objection memo vide POM No -06/20.01.2018

At page No - 10 to 11 in response of the audit objection memo ,

the Local Authority replied that, the said discrepancy will be reconciled

after proper verification of records and registers and compliance reported

to audit. However the differential amount of Rs. 3607090.50 was kept as

such in the present audit for the year 2016-17 (+)Rs.3607090.50

1. (3) Add the amount of grant received directly through Bank Pass Books in

different schemes, but not taken in to connected schemes Cash book for

which reducing the closing balance for the scheme Cash book to the tune of

which are furnished below.

Sl. No Name of the Bank with A/c No Scheme Date of Deposite Amount

1 SBI, BISWANATHPUR, A/c No - 11674334741 TFC 28.10.2016 2357483.00

2 SBI, BISWANATHPUR, A/c No - 11674334741 TFC 31.10.2016 232625.00

3 SBI, BISWANATHPUR, A/c No - 32354030693 SFC 01.08.2016 1684284.00














18 SBI, BISWANATHPUR, A/c No - 11674334752 MP LAD 22.05.2016 500000.00

19 SBI, BISWANATHPUR, A/c No - 11674334560 MGNREGS 05.04.2016 98743.00









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30 SBI, BISWANATHPUR, A/c No - 30922514223 WODC 28.09.2016 300000.00




34 SBI, BISWANATHPUR, A/c No - 11674334344 MISC. 12.12.2016 271740.00

35 SBI, BISWANATHPUR, A/c No - 11674334344 MISC. 17.11.2016 30000.00

36 SBI, BISWANATHPUR, A/c No - 34823082307 AWC 01.08.2016 600000.00



TOTAL 24074381.00 (+)Rs.24074381.0

1. (4) Deduct the amount withdrawal from Pass Book but not reflect in Cash book,

thereby increasing the C.B. of the Cash book as on 31.03.2017 as follows. ( PARA- 14.6 )

Sl. No Name of the Bank with A/c No Scheme Date ofDrawal

Amount Purpose To whom Paid

1 SBI, BISWANATHPUR, A/c No -11674334741

TFC 15.07.2016 447447.00 Dev Work, L. No -3439/29.12.2016

Sri P.K.Pani, GPTA


TFC 29.12.2016 27296.00 Dev Work, L. No -3439/29.12.2016

Sri S.K. Bishoi


TFC 18.01.2017 101550.00 Dev Work, L. No -3439/29.12.2016

G.Ch. Mishra, JE


TFC 09.02.2017 68888.00 L. No -506/09.02.2017 Sri S.K. Bishoi


TFC 04.04.2016 669589.00 L. No - 1398/04.04.2016 E.E, Kld


SFC 19.04.2016 187813.00 Dev Work K.R. Behera, GPTA


SFC 29.09.2016 7700.00 Dev Work K.R. Behera, GPTA


SFC 02.11.2016 373380.00 Dev Work G.Ch. Mishra, JE


SFC 02.11.2016 6820.00 Salary of CP Manas Bag, CP




SFC 03.03.2017 31950.00 Dev Work Ch. Amiya RanjanMohapatr,JE


SFC 03.03.2017 186985.00 Dev Work Ch. Amiya RanjanMohapatr,JE


SFC 28.03.2017 298498.00 Dev Work P.K.Pani,GPTA




MLA LAD 27.06.2016 78136.00 Development work Mrs Rashimita KUmariDash, GPTA


MLA LAD 22.08.2016 167799.00 -do- N.K.Naik, GPTA


MLA LAD 11.11.2016 53456.00 -do- -do-


MGNREGS 20.09.2016 29677.00 Salary of G.R.S Paid to GRS

19 SBI, BISWANATHPUR, A/c No - C.C. ROAD 27.06.2016 93869.00 Dev Work P.K.Pani,GPTA

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3173617003420 SBI, BISWANATHPUR, A/c No -

30922514223WODC 08.03.2017 380956.00 Dev Work Dayanidhi Rout,Executant


WODC 30.03.2017 187472.00 Dev Work J.N Naik,Executant


IAY (N) 16.06.2016 15000.00 Paid to Beneficiries Radhamohan Karuan


IAY (N) 27.06.2016 105000.00 Lr.No.1553/30.06.16 paid to IAY Beneficiries


IAY (N) 01.07.2016 15000.00 Paid to Beneficiries Tarini Das


IAY (N) 31.08.2016 10000.00 Paid to Beneficiries Madhu Sahu


IAY (N) 01.09.2016 13500.00 Paid to Beneficiries Samir Majhi


IAY (SPL) 23.04.2016 86500.00 Letter No.911/23.04.16 Mo-Kudia, benefiacires


IAY (SPL) 27.06.2016 544000.00 Letter No.1552/27.06.16 BPGY Benefiaciries


IAY (Cont.) 30.12.2016 5500.00 Cost of Catrige P.C Clinic,Lanjigarh


IAY (Cont.) 31.12.2016 11882.00 For remuneration of Outsourcing staffs

SantishiInfotech,Nabarangpur


BPGY 07.06.2016 90000.00 Paid to Beneficiries Mo-Kudia Beneficiaries


BPGY 26.10.2016 10000.00 Paid to Beneficiries BPGY Benificiaries


Misc. 02.08.2016 9000.00 Anuj Ku,.Rout Kanuj Ku.Raout


Misc. 26.08.2016 1300.00 refund of un-disburseremuneration

Senapati Harijan


Misc. 08.03.2017 10000.00 - Senapati Harijan


Misc. 09.03.2017 10000.00 - Rajeswar Majhi


Misc. 08.02.2017 1500.00 Cost of stationery Romakanta Padal


Misc. 17.01.2017 15000.00 Development work P.K.Pani,GPTA


BKBK 19.01.2017 190490.00 Development work P.K.Pani,GPTA


BKBK 26.04.2016 107562.00 Development work Dharmendra Pradhan


ELECTION 19.01.2017 20000.00 For Election Expendirture Dharmendra Pradhan


ELECTION 19.01.2017 12619.00 For Election Expendirture C.Meher


ELECTION 07.02.2017 700.00 For Election Expendirture Sudarshan Rout,Ex-Cashier


ELECTION 07.02.2017 4029.00 For Election Expendirture Mahesh Traders,Bh.Patna


ELECTION 08.02.2017 2300.00 For Election Expendirture Dharmendra Pradhan


ELECTION 15.02.2017 15000.00 For Election Expendirture B.B Sa


ELECTION 15.02.2017 2499.00 For Election Expendirture Sudarshan Rout,Ex-Cashier


ELECTION 15.02.2017 6265.00 For Election Expendirture Filling station


ELECTION 15.02.2017 100000.00 Cost of fuel BDO,Lanjigarh


ELECTION 17.02.2017 750000.00 Elecion Expenditure BDO,Lanjigarh


ELECTION 18.02.2017 150000.00 Elecion Expenditure BDO,Lanjigarh


ELECTION 18.02.2017 150000.00 Elecion Expenditure Dharmendra Pradhan

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ELECTION 16.03.2017 80000.00 Development work P.K.Pani,GPTA


GGY 15.07.2016 251872.00 Development work Sasmita Biswal,GPTA


GGY 06.12.2016 227966.00 Development work S.K Jena,GPTA






GGY 30.03.2017 334838.00 Development work K.R Behera,GPTA


BRGF 22.04.2016 127752.00 Development work S.K Jena,GPTA


AWC 11.11.2016 23818.00 Development work M.K Swain,GPTA


AWC 23.12.2016 73236.00 Development work S.K Jena,GPTA


AWC 19.01.2017 64518.00 Development work S.K Jena,GPTA

TOTAL 7535678.00

(-)Rs.7535678.00

1. (5) Deduct the amount of Rs. 1000000.00 which was received twice towards

grant of MLA LAD in the Cash book on 30.03.2017 and on 31.05.2016

vide R/I/31.05.2016. Hence the same need be reduced to that extent from

Bank Position in respect to the audit objection memo vide POM No – 26/20.02.2018

at page No – 56, the local authority stated that reconcile the above discrepancy

during the current year 2017-18 and compliance reported to the audit . (-) Rs. 1000000.00

1. (6) Deduct the amount of Rs. 1250000.00 which was received twice on 30.03.2017

towards grant of C.C. Road in the Cash book which need be reduced to that extent.

The reply furnished by the local authority is same as above mention in column- C. (-) Rs. 1250000.00

1. (7) Deduct the amount of Rs. 107427.00 which was accounted for in receipt

two times on 30.03.2017 through receipt Vr. No – R/6/30.03.2017 and

R/15/30.03.2017 in the IAY(cont.) Cash book, which need be reduced

to that extent. (-) Rs. 107427.00

1. (8) Deduct the GIA receipt shown in Cash book on 28.03.2017 but not credited

in Pass Book of SFC Cash book. (-) Rs. 12283132.00

1. (9) Deduct the amount of GGY grant received in excess of Rs. 29019151.00

as the total sum of Rs. 44644847.00 was deposited in the GGY A/c Pass book

Vide A/c no – 35424221577 of SBI, BISWANATHPUR on 06.12.2016 but taken

into Cash book as Rs. 73663998.00 as a result the total sum of Rs. 29019151.00

was received in excess ( Rs. 73663998.00 – Rs. 44644847.00), need be credited to

that extent. The reply of the local authority is same as above furnished in column – C. (-) Rs. 29019151.00

1. (10) Deduct the amount of Rs. 1633891.00 from Misc Cash book, as the total sum of

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Rs. 20981734.80 was kept as balance as on 31.03.2016 as per consolidated Cash book.

But wrongly an amount of Rs. 22615625.00 was taken into a/c as per last AR vide

A/R No – 276626/AR/2016-17 for the year 2015-16. Hence the excess amount shown

in the last audit of Rs. 163389.00 (Rs. 22615625.80 – Rs. 20981734.80) was reduced in

the present audit for the year 2016-17. (-) Rs. 1633891.00

1. (11) Add the amount of Interest credited in Pass book but not reflected in the Cash book

during the year 2016-17 as per the details dealt in PARA – 5

Sl. No Name of the Scheme Name of the Bank A/c No Amount of Interest

1 MGNREGS SBI, BISWANATHPUR 11674334560 45270

2 WODC SBI, BISWANATHPUR 30922514223 501671

3 IAY (SPL) SBI, BISWANATHPUR 32733822001 333133

4 BPGY SBI, BISWANATHPUR 23733825910 68285

5 MISC. SBI, BISWANATHPUR 11674334344 239125



8 RLTAP SBI, BISWANATHPUR 11674334571 122376

9 Hon. Of P.S. Member SBI, BISWANATHPUR 11674334435 2444

10 CRF SBI, BISWANATHPUR 11674334898 63262

TOTAL 1407221 (+)Rs.1407221.00

1. (12) Deducted the Bank Commission debited from the Pass Book but not refunded in Cash Book during 2016-17 as per the details in Para no – 5

Sl. No Name of the Scheme Name of the Bank A/c No Amount of Interest

1IAY (N) SBI, BISWANATHPUR 11674333066 187

2Misc. SBI, BISWANATHPUR 30935834374 25

3PPD SBI, BISWANATHPUR 30560397130 632

4WODC SBI, BISWANATHPUR 30922514223 286

5Misc. SBI, BISWANATHPUR 11674334344 58

TOTAL 1188(-)Rs.1188.00

1. (13) Add the amount of expenditure shown in Cash book but not withdrawn

from Pass Book as per the details furnished in PARA – 5

Sl. No Name of the Scheme Name of the Bank A/c No Amount of Expenditure

1 TFC SBI, BISWANATHPUR 11674334741 257240.00

2 MLA LAD SBI, BISWANATHPUR 11674332018 499567.00

3 C.C. ROAD SBI, BISWANATHPUR 31736170034 432394.00

4 IAY (N) SBI, BISWANATHPUR 11674333066 2102496.00

5 IAY (SPL) SBI, BISWANATHPUR 32733822001 112000.00

6 BPGY SBI, BISWANATHPUR 11674334344 7700.00

7 MISC SBI, BISWANATHPUR 11674334344 20500.00

8 IAP SBI, BISWANATHPUR 31654478857 732527.00

9 BKBK SBI, BISWANATHPUR 11674334796 467910.00

10 GGY SBI, BISWANATHPUR 35424221577 140454.00

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11 BRGF SBI, BISWANATHPUR 30967804704 320882.00

12 AWC SBI, BISWANATHPUR 34823082607 123804.00

13 SFC SBI, BISWANATHPUR 32354030693 630448.00

TOTAL 5847922.00 (+)Rs.5847922.00

1. (14) Add the amount deposited in pass Book (Not grant but not reflected

in Cash Book aspen details dealt in Para No.05

Sl.No Name of the Scheme Name of the Bank A/c No Amount 01 TFC SBI,B.N PUR 11674334741 180000.00 02 IAY (N) -do- 11674333066 60000.00 03 IAY(Spl.) -do- 32733822001 653000.00 04 Misc. -do- 11674334344 236090.00 05 BRGF -do- 30967804704 190490.00 Total 731880.00 (+)Rs.731880.00

1. (15) Deduct the amount receipts shown in Cash Book but not credited

in pass Book which has been dealt in Para No.05

Sl.No Name of the Scheme Name of the Bank A/c No Amount 01 TFC SBI,B.N PUR 11674334741 499558.00 02 IAY (N) -do- 11674333066 2552229.00 03 Misc. -do- 11674334344 42254.00 04 BKBK -do- 11674334796 473319.00 05 BRGF -do- 30967804704 377765.00 AWC 34823082307 2512710.00 Total 6457835.00 (-)Rs.6457835.00

1. (16) Add the amount of expenditure shown in the4 Cash Books during the

year 2016-17 ,which was encashed later on from Pass Book i.e. during

2017-18 as per the details furnished in para No.05

Sl.No Name of the Scheme Name of the Bank A/c No Amount 01 IAY(N) SBI,B.N PUR 11674333066 280000.00 02 IAY(SPL) -do- 3273382200 2500000.00 03 Misc -do- 11674334344 3200.00 04 BRGF -do- 30967804704 282829.00 Total 3066029.00 (+)Rs.3066029.00

(17) Deducted the amount of excess shown in the Cash book then the deposit

Amount from Pass book as per the narration dealt in Para – 5

Sl. No Name of the Cash book Name of the Bank & A/c No Date Deposit Shown in Cash Book Excess Shown

1 IAY (N) SBI, BISWANATHPUR, A/c No - 11674333066 30.03.2017 25000.00

2 MISC SBI, BISWANATHPUR, A/c No - 30935834373 30.03.2017 19536.00

3 Election SBI, BISWANATHPUR, A/c No - 11674334763 30.03.2017 4100.00

Total 48636.00 (-)Rs.48636.00

1. (18) Deduct the amount of Rs. 2791860.00 on transfer from A/c No – 11674334582

to Misc. A/c no – 11674334344 on 05.06.2014 and merged in the Misc A/c,

12 / 94


but not booked in the expenditure on SJSY Cash book. Hence the above

amount Rs. 2791860.00 was reduced to that extent from SJSY Cash Book. (-) Rs. 2791860.00

1. (19) Deduct the amount shown in Cash Book as received towards accrued interest

from 30.06.2013 to 25.06.2015 of Rs. 1750244.00 which has already been

taken to account on that period. (-) Rs. 1750244.00

1. (20) Closing balance as per audit as on 31.03.2017 after reconciliation = Rs. 160103298.28

PARA – 4-2-2 Reconciliation of Govt. A/c

Details of Difference in between Cash Book Balance and Audit Balance of Govt. A/c as on 31.03.2017 below.

1. Closing Balance As per Cash Book as on 31.03.2017 = Rs. 54378400.332. Add the amount of Rs. 29943547.00 towards provisions discrepancy

as per the last A/R vide A/R No – 276626/AR/ 2016-17 as the same has

not yet been reconciled till the close of audit for the year 2016-17 despite

of issue of objection memo vide memo No - at page No -

in respect to the objection memo, the local authority replied that the said

discrepancy will be reconciled after proper verification of records and

registers and compliance reported to audit. Hence the deferential amount of

Rs. 29943547.00 was kept as such in the present audit for the year 2016-17. (+) Rs. 29943547.00

3. Add the amount received through Bank but not credited in Cash book as follows.

( As per details dealt in PARA No – 5)

Sl. No Name of the Cash Book Name of the Bank A/c No Amount

1 OAP A/c SBI, BISWANATHPUR 11674333533 254460.00 (+) 254460.00

(4) Deduct the amount drawl from the Pass Book but not reflect in Cash Book

the details of which are dealt in ( PARA No – 14.6 )


1 OAP A/c SBI, BISWANATHPUR 11674333533 4113327.00

2 Staff Salary SBI, BISWANATHPUR 11674332096 62945.00

Total 4176272.00 (-) Rs.4176272.00

(5) Add the amount shown as expenditure in Cash Book which was not

drawn from Pass Book as per the details dealt in para – 5

Sl. No Name of the Cash Book with vr no &Date

Name of the Bank A/c No Amount

1 OAP / 37 / 20.07.2016 SBI, BISWANATHPUR 11674333533 9600.00 (+)Rs.9600.00

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(6) Add the interest amount accrued from Pass Book but not taken in Cash book

the details of which are furnished in Para No – 5 of the A/R


1PMS SBI, BISWANATHPUR 11674334887 63205.00

2MDM SBI, BISWANATHPUR 11674332494 17931.00

3MDM AXIS BANK, BPT 912010005444415 8238.00

Total 89374.00(+)Rs.89374.00

(7) Deduct the Bank Commission charges debited from Pass book but not

reflect in the Cash Book. The details of which are furnished in Para no – 5


1 OAP A/c SBI, BISWANATHPUR 11674333533 707.58

2 Staff Salary SBI, BISWANATHPUR 11674332096 632.50

Total 1340.08 (-)Rs.1340.08

(8) Add the amount of Grant less taken in Cash Book of Rs. 68300.00 as the

total sum of Rs. 4,19,86,000.00 has been received as per Pass Book on 30.03.2017,

but taken into Cash Book on the same date as Rs. 4,19,17,700.00 leading to less

creidt of RS 68300.00(Rs. 41986000.00 – Rs. 4,19,17,700.00)

was reduced in the C.B. of the Cash Book of OAP A/cs. (+) Rs. 68300.00

(9) Deduct the amount shown as receipt in OAP A/cs on 31.03.2017 towards

Red Cross Fund but not reflects in the Pass Book. (-) Rs. 30000.00

(10) Deduct the amount of excess receipt in Staff Salary Cash Book on 30.03.2017

for Rs. 40000.00 as the total sum of Rs. 57800.00 has been deposited in Pass Book,

but taken as receipt into the Cash Book on 31.3.17 as Rs. 97800.00 as a result an amount in

the Cash Book which need be reduced and compliance reported. (-) Rs. 40000.00

(11) Closing balance as per audit as on 31.03.2017 after reconciliation = Rs. 80496069.25

1. Para No.4.3 Non-maintenance of OLM Accounts in PRIA SOFT (POM No.09/30.01.2018, at page -16)

As per recommendation OF 13TH Finance Commission and C & AG , GOI as well as the Govt. of Odisha introduced the accounting system of all schemes ofPRIS in PRIA SOFT with an objective to better financial management of PRIs by bringing about transparency and accountability in the maintenance ofaccounts thereby leading to better credibility .Government of Odisha made it mandatory in all P.S w.e.f. 01.04.14 videtheir Letter No.81821/PR/dated.24.05.14.But one account i.e.OLM funds has been left out from PRIASOFT in this P.S

On issue of objection memo, the local authority stated that “due to some technical problems the above scheme has not been included’ and assured toimplement the same at the earliest. Hence the present audit was taken up the financial position i.e. receipts and expenditure from Manual Cash Book asproduced by the local authority .However the local authority is advised to take an effective steps to maintain and included the above scheme in PRISOFT andproduce before next audit for verification

14 / 94


Para No.4.4 Non-Preparation of Annual Budget by the P.S(POM No.09/30.01.2018 at )

As per Section 24 of OPSA-1959 provides that the accounting authority of the P.S shall in each year prepare and place the Annual financial Statements orbudget estimates for the following years before the P.S, showing the probable receipts and expenditures for approval. Supplementary or revised budgetestimates are required to be prepared during the year for which the provision have been made or any new Schemes introduced during year for which theprovision were not made On checking of the records, it is ascertained that the Annual Budget has not been prepared by the P.S for the financial year2015-16.Preparation of Budget is a statutory requirement of the P.S. The P.S incurred expenditure without budgeted limits which illustrate a very poor expenditurecontrol mechanism .However, the P.S has prepared Annual budget in respect of the establishment expenditure On issue of objection memo the local authorityreplied that “other than the establishment expenditure, almost all expenditure are being met out of different scheme grants as per the funds placed by thefunding agencies and expenditures are being made as per the Annual Action Plan approved by the DRDA. However, the local authority is suggested to preparebudget at the beginning of the financial year keeping in view of the un-spent amount of grant available with him and therefore supplementary budget should beprepared on receipt of fresh grant vis-à-vis the approved Annual Action Plan during the financial year

Para No.4.5 Non-working of Cash analysis and non-maintenance of receipt & expenditure regularize (POM No.09/30.01.18 at page-15)

On checking of the Cash Book , it could be noticed that neither the receipts and expenditures register nor the detailed head wise analysis of the closing balancewas maintained on the basis of supporting vouchers in contravention to Rule-36(1) of P.S.A.P Rules-2002in this P.S. As per the accounting procedure ,analysis of closing balance at the end of each month required to be worked out , but the same was not done . Further expenditure incurred without cashanalysis is highly irregular and it may lead to major irregularities like diversion of funds, un-authorized incurred expenditure beyond stipulation etc. Hence theaccountant shall make the entries with reference to the supporting documents and registers and worked out the analysis of closing balance along withmaintenance of receipt and expenditure register. On being pointed out in audit, the local authority replied that “steps are being taken to maintain the register ofreceipts and expenditures as well as worked out the head wise cash analysis However the accountant may be instructed to do the head wise cash analysis andalso maintain the receipts and expenditures compliance reported to audit

Para 4.6 Persist irregularities in financial management

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 thatall the remittances have been duly brought to account

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

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

4. As per Rule-36 (2) (e) of 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 month and record the same with his signature and date with a certificate. In case of any difference between the physicalbalance and the cash book balance. The same shall be explain . Such non-conduct of physical verification at the end of each month Violate the above Rules

15 / 94


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,BISWANATHPUR

30935834373 31-03-2017 1342376.00 31-03-2017 946412.00 395964.00 MISC

2 SBI,BISWANATHPUR

31955965236 31-03-2017 44600.00 31-03-2017 42441.00 2159.00 MISC

3 SBI,BISWANATHPUR

11674334344 31-03-2017 1631830.54 31-03-2017 8482962.00 -6851131.46 MISC, SPF

4 SBI,BISWANATHPUR

30967804704 31-03-2017 999695.00 31-03-2017 717229.00 282466.00 BRGF

5 SBI,BISWANATHPUR

11674333066 31-03-2017 56095.76 31-03-2017 488100.26 -432004.50 IAY, NORMAL

6 SBI,BISWANATHPUR

32733822001 31-03-2017 4347068.00 31-03-2017 2139278.00 2207790.00 IAY,S

7 SBI,BISWANATHPUR

35844655335 31-03-2017 725893.00 31-03-2017 854182.00 -128289.00 IAY,C

8 SBI,BISWANATHPUR

31654478857 31-03-2017 23741.00 31-03-2017 2207288.00 -2183547.00 IAP

9 SBI,BISWANATHPUR

32733825910 31-03-2017 9315.00 31-03-2017 17572.00 -8257.00 BPGY-MO-KUDIA

10 SBI,BISWANATHPUR

11674334752 31-03-2017 1336070.94 31-03-2017 3667106.00 -2331035.06 MPLAD

11 SBI,BISWANATHPUR

11674332018 31-03-2017 9171729.50 31-03-2017 10322876.00 -1151146.50 MLALAD

12 SBI,BISWANATHPUR

11674334560 31-03-2017 1050441.00 31-03-2017 2475991.26 -1425550.26 MGNREGS

13 SBI,BISWANATHPUR

11674334741 31-03-2017 6340703.59 31-03-2017 1751563.00 4589140.59 TFC

14 SBI,BISWANATHPUR

34823082307 31-03-2017 9665528.00 31-03-2017 9301578.00 363950.00 AWC

15 SBI,BISWANATHPUR

11674334796 31-03-2017 19983264.98 31-03-2017 20656528.98 -673264.00 BKBK

16 SBI,BISWANATHPUR

31736170034 31-03-2017 8031.00 31-03-2017 4143649.00 -4135618.00 C.C ROAD

17 SBI,BISWANATHPUR

11674334763 31-03-2017 2224745.25 31-03-2017 4199124.00 -1974378.75 ELECTION

18 SBI,BISWANATHPUR

35424221577 31-03-2017 51946699.00 31-03-2017 82110423.00 -30163724.00 GGY

19 SBI,BISWANATHPUR

30560397130 31-03-2017 2388396.50 31-03-2017 2240825.00 147571.50 PPD

20 SBI,BISWANATHPUR

32354030693 31-03-2017 8651997.00 31-03-2017 12815046.00 -4163049.00 SFC

21 SBI,BISWANATHPUR

30922514223 31-03-2017 9258871.00 31-03-2017 8848731.00 410140.00 WODC

22 SBI,BISWANATHPUR

11674334435 31-03-2017 40072.48 31-03-2017 242429.48 -202357.00 HON

23 SBI,BISWANATHPUR

11674334898 31-03-2017 1306669.00 31-03-2017 1195124.00 111545.00 CRF

24 SBI,BISWANATHPUR

11674334582 31-03-2017 2527524.85 31-03-2017 2287878.00 239646.85 RLTAP

25 SBI,BISWANATHPUR

11674334582 31-03-2017 0.00 31-03-2017 3082497.00 -3082497.00 SGSY

26 SBI,BISWANATHPUR

32722532700 31-03-2017 4584.00 31-03-2017 4584.00 0.00 OLM

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27 SBI,BISWANATHPUR

11674333533 31-03-2017 32295254.42 31-03-2017 35770372.00 -3475117.58 OAP,OAP

28 SBI,BISWANATHPUR

11674334887 31-03-2017 1301554.49 31-03-2017 1616980.00 -315425.51 PMS

29 SBI,BISWANATHPUR

11674332096 31-03-2017 5692489.50 31-03-2017 12626209.00 -6933719.50 SSA,OC,

30 SBI,BISWANATHPUR

11674332494 31-03-2017 1830870.05 31-03-2017 153264.32 1677605.73 MDM

31 AXIS BANKBHAWANIPATNA

91201000444415

31-03-2017 211119.00 31-03-2017 4211074.68 -3999955.68 MDM

32 SBI,BISWANATHPUR

11674334424 31-03-2017 18228.00 31-03-2017 0.00 18228.00 RTI

33 SBI,BISWANATHPUR

36693158121 31-03-2017 2000000.00 31-03-2017 0.00 2000000.00 SCHOOL BUILDING

34 AXIS BANKBHAWANIPATNA

914010001604848

31-03-2017 4569474.00 31-03-2017 0.00 4569474.00 OAP,ODP

GRAND TOTAL 183004931.85 239619317.98 -56614386.13

Reconciliation

PARA-5.1:- NON-RECONCILIATION OF CASH BOOK WITH THE BALANCE IN BANK PASS BOOKS .POM No.25/19.02.2018

Page 76 to 77

As per Rule-10 & 2 of OGFR provide for control of expenditure and internal check against financial irregularities by the implementing agencies. As provided inRule-58 of OPSAP_Rule-2002 the P.S shall send to Govt. a review of expenditure of various schemes for which grant-in-aid have been received during the financialyears . Govt of Odisha instructed (April 2004) all PRIs that the monthly reconciliation receipts and expenditures of cash books should be made with Bank PassBooks in order to assess the authenticity of the entries made in cash books . As per: Letter No.15847/F/ dated.27.04.2013 of Finance Deptt., the DDO shall bemaintained a registered for reconciliation receipts and disbursement of scheme funds . Scrutiny of Cash Book and Bank Pass Books revealed that no suchprocedure is being followed in this P.S due to which (-)Rs. 56614386.13 remained un reconciled.

RECONCILIATION :- The reconciliation of Bank accounts in between the balance as per Pass Books and balance as per Pass Books

as mentioned in Cash Book as on 31.03.2017 are furnished below.

(A) Balance in Bank A/c as per pass Book as on 31.03.2017 Rs.183004931.85

(B) Balance in Bank account as on 31.03.2017 as per

consolidated PRIA SOFT Cash Book :- Rs.239619317.98

( C) Difference ` Rs.56614386.13

Sl.No . Particulars Amount01 SBI,Biswanathpur-A/c -11674333533(OAP/ODP)

i Closing Balance as per Cash Book as on 31.03.17 35770372.00ii Deducted the previous year discrepancy vide A.R No.276626/2016-17 (-) 572414.00 The C.B as on 31.03.16 as per last A.R shown as Rs.31430148.00 instead of actual C,.B of rs.30775348.00 &

directed as differential amount (-)Rs.1227244.00 .Hence deducted the amount ofRs.654800.00(31430148.00-30775348.00) and arrived differential amount ofRs.572414.00(1227214.00-654800.00)

iii Deduct amount drawn from Pass Book but not reflected in Cash Book as follows Transferred to BDO Lanjigarh as per Letter No. 3334/14.12.16 on Rs.2092700.00 Transferred to BDO Lanjigarh as per Letter No.2083/11.08.2016 on 11.08.16 Rs.107427.00 Cash withdrawal self on 15.12.16 Rs.1913200.00 Total:- Rs.4113327.00 (-) Rs.4113327.00iv Add amount credited in Pass Book but not reflected in cash book on different dates as follows 07.04.20216 Rs.2000.00 20.04.2016 Rs.11000.00 06.05.2016 Rs.2000.00 07.06.2016 Rs.2000.00 18.06.2016 Rs.20000.00 05.08.2016 Rs.400.00 12.08.2016 Rs.2000.00 17.09.2016 Rs.2000.00 25.10.2016 Rs.2000.00 27.10.2016 Rs.8400.00

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21.12.2016 Rs.1800.00 28.12.2016 Rs.27400.00 04.01.2017 Rs.27700.00 06.01.2017 Rs.8100.00 17.01.2017 Rs.64000.00 24.03.2017 Rs.66700.00 30.03.2017 Rs.6960.00 Total Rs.254460.00 (+) 254460.00 v Deducted bank charges debited from Pass Book but not reflected in Cash Book as follows 24.04.2016 Rs.114.00 18.04.2016 Rs.57.00 19.04.2016 Rs.57.00 20.04.2016 Rs.114.00 22.04.2016 Rs.57.00 26.04.2016 Rs.57.00 27.10.2016 Rs.57.00 27.10.2016 Rs.172.50 07.01.2017 Rs.22.08 Total Rs.707.58 (-) 707.58vi Added amount shown as expenditure in cash book drawn Pass Book during year 2015-16 but booked as

expenditure as follows

Paid 27 nos of beneficiaries on 27.06.2016 but drawn on 18.03.2015 Rs.470000.00 Paid to 4nos of beneficiaries on 24.06.2016 but drawn on 18.04.15 Rs.60000.00 Paid to 2nos of beneficiaries on 24.06.2016 but drawn on 18.04.15 Rs.40000.00 Paid to 2nos of beneficiaries on24.06.2016 but drawn on27.04.15 Rs.440000.00 Paid to 2nos of beneficiaries on 24.08.2016 but drawn on 02.01.2016 Rs.40000.00 Paid to 1no of beneficiaries on 24.06.2016 but drawn on 02.01.2016 Rs100000.00 Paid to 2nos of beneficiaries on 24.06.2016 but drawn on 05.01.2016Rs.10000.00

Paid to 2nos of beneficiaries on 24.06.2016 but drawn on 02.1.16 Rs.20000.00

Paid to 2nos of beneficiaries on 24.06.2016 but drawn on 02.01.2016 Rs.70000.00 Total Rs.1250000.00 (+) 1250000.00vi Added amount shown as expenditure in Cash Book on 20.07.2016 paid towards AID patient beneficiaries but

not drawn from Pass Book(+) 9600.00

vii Deducted amount shown as transferred from Cash Book to OAP/ODP 31.03.2017 as per Lt No.1120,butencashed in pass on 13.04.2017

(-) 341029.00

viii Added amount of less taken of grant in Cash Book from 04/16 to 03/17 on 30.3.17 (+) 68300.00 As per pass Book total receipt of grant 2016-17is Rs.41986000.00 but taken as receipt in Cash Book

Rs.41917700.00 (41986000.00-41917700.00) so Rs.68300.00

ix Deducted amount shown as receipt in Cash Book 31.03.2017 for red cross from DSSO,KLD but not credited in Pass Book

(-) 30000.00

Closing Balance as per Pass Book as on 31.03.2017 32295254.4202 SBI,Biswanathpur A/c No.11674332096(Staff Salary) Closing Balance as per Cash Book as on 31.03.2017 12626209.00 Deduct the amount as per Previous year vide A.R No.276626/2016-17 (-) 2239516.00 The C.B as on 31.03.2016 as per last A.R shown as 12449524.00 instead of actual C.B 11024762.00 and

derived as differential amount of (-)Rs.3664278.00.Hence deducted the amount of excess amount Rs.12424762.00 and arrived differential amount of Rs.2239516.00 (3664278.00-1424762.00) was deducted in present audit as previous year discrepancy

iii Deducted the receipt amount of reconciliation shown in the cash book on 31.03.2017,but not deposited inpass Book

(-) 4590626.00

iv Deducted Bank charges debited from pass Book on 23.02.2017,but not reflected in Cash Book (-) 632.50v Deducted amount debited from Pass Book on 08.08.2016 for EPF deposit of staffs towards Sub-regional office

Berhampur but not reflected in Cash Book(-) 62945.00

VI Deducted amount of excess receipt shown in cash book on 30.03.2017 but not deposited in pass Book (-) 40000.00 Closing Balance as per pass Book as on 31.03.2017 5692489.5003 SBI, Biuswanathpur A/cNo.11674334887(PMS) Closing Balance as per Cash Book as on 31.03.2017 1616980.00i Deducted the amount as per Previous year vide A.R No.276626/2016-17 (-) 400570.51ii Added amount drawn from Pass Book but not booked as expenditure in cash book previous year now it

booked as expenditure in Cash Book as follows.

Paid to Khageswar Rana on 12.10.2015 (WEO) for purchase of stationery on 21.05.2016 Rs.1940.00 Advance paid to Khadal Rout Jagannath Prasad on 04.03.2016 towards hire charges of Sarala bus for P.R

Divas a on 31.01.2017 Rs.20000.00(+) 21940.00

iii Added interest acurued in Pass Book but not reflected in Cash Book as follows 25.06.2016 Rs.25029.00

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25.09.2016 Rs.12738.00 25.12.2016 Rs.12726.00 25.03.2017 Rs.12712.00 Total Rs.63205.00 (+) 63205.00 Closing Balance as per Pass Book as on 31.03.20174 1301554.4904 SBI, Biuswanathpur A/c No.11674332494(MDM) Closing Balance as per Cash Book as on 31.03.2017 153264.32I Add previous year discrepancy as per A/R vide No.276626/2016-17 (+) 1659674.73ii Add interest accrued in pass book on 25.03.2017but not reflected in Cash Book (+) 17895.00iii Add Bank interest shown as less amount in Cash Book as on 30.03.2017 (+) 36.00 Closing Balance as per Pass Book as on 31.03.2017 1830870.0505 Axis Bank Bhawanipatna A/c-912010005444415(MDM) Closing Balance as per Cash Book as on 31.03.2017 4211074.68I Deducted previous year discrepancy as per A/R vide No.276226/2016-17 (-) 4008193.68ii Add interest accrued in pass but not reflected in Cash Book as follows 25.06.2016 Rs.1912.00 25.09.2016 Rs2177.00 25.12.2016 Rs.2087.00 25.03.2016 Rs.2062.00 Total Rs.8238.00 (+) 8238.00 Closing Balance as per Pass Book as on 31.03.2017 211119.0006 SBI, Biswanathpur A/c No.11674334741(TFC) Closing Balance as per Cash Book as on 31.03.2017 1751563.00I Add previous year discrepancy as per A/R vide No.276626/2016-17 (+) 7817720.59ii Added amount deposited in Pass Book but not reflected in Cash Book towards tubewell spares parts from

different G.Ps as follows

Letter No.103/28.09.2016 Rs.10000.00 Letter No.-/07.10.2016 Rs.10000.00 Letter No.61/02.11.2016 Rs.10000.00 Letter No.16/02.11.2016 Rs.10000.00 Letter No.55/04.11.2016 Rs.10000.00 Cheque No.769917/22.11.16 Rs.10000.00 Cheque No.996598/27.12.2016 Rs.10000.00 Cheque No.769917/22.11.16 Rs.10000.00 Pahadapadar G.P 06.02.2017 Rs.10000.00 PahadpadarG.P 07.02.2017 Rs.10000.00 Pahadpadar G.P 09.02.2017 Rs.10000.00 Cheque No.790847/09.02.17 Rs.10000.00 Cheque No.985116/09.02.17 Rs.10000.00 Cheque No.706460/15.12.17 Rs.10000.00 Cheque No.968224/15.02.17 Rs.10000.00 Cheque No.020763/15.02.17 Rs.10000.00 Chhatrapur G.P 07.03.2017 Rs.10000.00 Chhatrapur G.P 07.03.2017 Rs.10000.00 Chhatrapur G.P 01.11.2016 Rs.10000.00 Total Rs.180000.00 (+) 180000.00iv Deducted amount drawn from pass Book but not reflected in Cash Book as follows Tras. to BDO as per Letter No.1720/15.07.16 of Rs.447447.00 paid towards P.K Pani(GPTA) for dev. works Trs.to Santosh Ku.Bishi as per Lr.No.3439 /29.12.16 of Rs.27296.00 Trs.to G.Ch.Mishra,J.E towards work on 18.01.17 Rs.101550 Trs.to S.K.Bishoi asper Lr.No.506/09.02.17 Rs.68888.00 Trs.to E.E Kld Letter No.1398/04.04.16 Rs.669589.00 Total Rs.1314770.00 (-) 1314770.00v Add grant credited in pass Book but not reflected in Cash Book as follows Letter No.2975/28.10.2016 Rs.2357483.00 Letter No.2983/31.10.2016 Rs.232625.00 Total Rs.2590108.00 (+) 2590108.00vi Add amount of expenditure shown in Cash Book but not withdrawn from Pass Book Paid to P.KPani towards work on 28.04.16 Rs.107562.00 Paidto Rashmita Kumari Das.JE on 30.06.2016 Rs.149678.00 Total Rs.257240.00 (+) 257240.00vii Deducted amount of receipt shown in Cash Book but not credited in Pass Book asfollows Received from different G.Ps for tube well spare parts on 14.09.16 Rs.2175050.00 Received grants from 04/16 to 03/17 on 30.03.17 Rs.2760108.00 Total Rs.4935158.00 (-) 4935158.00

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viii Deducted the receipt amount of reconciliation shown in the Cash Book on 31.03.2017 but not deposited inPass Book

(-) 6000.00

Closing Balance as per Pass Book as on 31.03.2017 6340703.5907 SBI, Biswanathpur A/c-32354030693(SFC) Closing Balance as per Cash Book as on 31.03.2017 12815046.00 Deduced previous year discrepancy as per A/R vide No.276626/2016-17 (-) 842497.00i Add grants credited in pass Book but not reflected in Cash Book as follows 4th SFC award 01.08.2016 Rs.1684284.00 Z.P Kalahandi 19.08.2016 Rs.375000.00 Trs to Z.PKLd on 19.08.16 Rs.772832.00 Rep.of 221 building of P.S on 04.10.16 Rs.1795000.00 Dev. Work onn 23.11.16 Rs.1684284.00 R & B SFC work 02.12.16 Rs.500000.00 Z.P Kalahandi on 07.12.16 Rs.375000.00 Z.P Kalahandi on 07.12.16 Rs.772832.00 R & B 5th phase work 22.12.16 Rs.1200000.00 Salary of C.P 17.12.16 Rs.111300.00 NREGSD building on 11.01.17 Rs.300000.00 Salary of on 10.03.17 Rs.12600.00 Total Rs.9583132.00 (+) 9583132.00ii Deducted amount drawn from pass Book but not reflected in Cash Book as follows Paid to K.R Behera,J.E on 19.04.16 Rs.187813.00 Paid to K.R Behera,J.E on 129.09.16 Rs.7700.00 Paid to G.CMishra ,J.E on 02.11.16 373380.00 Paid to M.R Bag,C.P on 02.11.16 Rs.6820.00 Paid to M.R Bag,C.P on 04.01.17 Rs.8100.00 Paid to C.A R Mohapatra GPTA on 03.03.17 Rs. 31950.00 Paid to C.A R Mohapatra GPTA on 03.03.17 Rs186985.00 Paid to P.P.KPani, GPTA on 28.03.17 Rs. 298498.00 Paid to M.R Bag,C.P on 15.02.17 Rs.9300.00 Total Rs.1110546.00 (-) 1110546.00iii Deducted amount shown as receipt in Cash Book gut encashed on 27.04.2017 (-) 140454.00iv Add amount shown as expenditure in Cash Book but not drawn from Pass Book as follows Paidto G.C Mishra J.E 13.12.2016 Rs.378248.00 PaidtoM/s Electrical Bh.Patna 25.02.16 Rs.36600.00 Paid to Khadal Rout towards bus fare of Sarala Bus 31.01.17 Rs.18250.00 Paid to BDO,Lanjigarh towards Computer purchase on 28.03.17 but withdrawn from Pass Book on 25.02.16

Rs.95800.00

Paid to G.C Mishra J.E 31.01.17 Rs.101550.00 Total Rs.630448.00 (+) 630448.00v Deducted GIA receipt shown in Cash Book on 28.03.17 but not credited in pass Book (-) 12283132.00 Closing Balance as per Pass Book as on 31.03.2017 8651997.0008 SBI,,Biswanathpur A/c No-11674334752(MP.LAD) Closing Balance as per Cash Book as on 31.03.2017 3667106.00 Deduced previous year discrepancy as per A/R vide No.276626/2016-17 (-) 2892994.06 Add amount shown as payment in Cash Book on 22.04.2016 but not drawn from Pass Book (+) 61959.00 Add grant `amount credited in Pass Book on 22.05.2016 as reflected in Cash Book (+) 500000.00 Closing Balance as per Pass Book as on 31.03.2017 1336070.9409 SBI,,Biswanathpur A/c No-11674332018(MLALAD) Closing Balance as per Cash Book as on 31.03.2017 10322876.00i Deduced previous year discrepancy as per A/R vide No.276626/2016-17 (-) 350690.00ii Deducted amount with drawn from pass Book but not reflected in Cash Book as follows iii Paid to Rashmita Kumari Dash,GPTA Lanjigarh

on 27.06.16 for development work Rs.78136.00

Paid to Nayan Ku.Naik, GPTA for development work

on 22.08.2016 Rs167799.00

Paid to Nayan Ku.Naik, GPTA for development work

on 11.11.16 Rs.53456.00

Total Rs.299391.00 (-) 299391.00Iv Add the amount shown as expenditure in cash Book but not withdrawn from Pass Book asfollows Paid to Kamraj Dalpati executants towards workbill on 13.12.16 Rs.62409.00 Paid to Gobardhan Sabari executants towards work bill on 13.12.16 Rs.53458.00

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Paid to Dayanidhi Rout executanrt towards work bill on 06.03.2017 Rs.380956.00 Paid to Sudarshan Rout towards Contingency on 30.03.2017 Rs.2744.00 Total:-Rs.499567.00 (+) 499567.00v Deducted amount grant of Rs.1000000.00 shown as twice receipt in cash Book on 30.03.2017 which was teken

previously on 31.05.16 vide receipt No.01/31.05.2016(-) 1000000.00

Deducted Bank charges debited from Pass Book as on 12.03.17 but not reflected in Cash Book (-) 632.50 Closing Balance as per Pass Book as on 31.03.2017 9171729.5010 SBI,,Biswanathpur A/c No-11674334560(MGNREGS) Closing Balance as per Cash Book as on 31.03.2017 2475991.26 Deduced previous year discrepancy as per A/R vide No.276626/2016-17 (-) 1926420.26i Add grant credited in Pass Book but not reflected in Cash Book on different dates as follows

DBT,CPS MSB on 25.04.16 Rs74969.00

DBT,CPS MSB on 5.04.16 Rs.98743.00

DBT,CPS MSB on 4.5.16 Rs.5000.00 PFMS credited on 06.06.16 Rs.129744.00 PFMS credited on 06.06.16 Rs.129744.00

PFMS credited on 10.06.16 Rs.129824.00

PFMS credited on 27.06.16 Rs.7500.00 PFMS credited on 09.08.16 Rs.9871.00 PFMS credited on 22.07.16 Rs.18750.00 Total Rs.474401.00 (+) 474401.00ii Add interest accrued in pass but not reflected in Cash Book as follows 25.06.16 Rs.12752.00 25.09.16 Rs.11185.00 25.12.16 Rs.10930.00 25.03.17 Rs.10403.00 Total Rs.45270.00 (+) 45270.00iii Deduced amount drawn from Pass Book but not reflected in Cash Book as follws Trs.as per Letter No.2569 on 20.09.16 for remuneration of GRS. (-) 29677.00iv Deducted amount of excess drawn from Pass Book of Rs.4.00 on 04.04.16 (-) 04.00v Add amount of Rs.10800.00 in Cash book shown as payment on 30.03.17 but actual drawn from Pass Book

on 15.10.15(+) 10880.00

Closing Balance as per Pass Book as on 31.03.2017 1050441.0011 SBI,,Biswanathpur A/c No-31736170034 (C.C road) Closing Balance as per Cash Book as on 31.03.2017 4143649.00 Deduced previous year discrepancy as per A/R vide No.276626/2016-17 (-) 3224143.00i Deducted amount drawn from Pass Book for paid to Prabin Ku.Pani towards work on 27.06.16 but not

reflected in Cash Book(-) 93869.00

Add the amount shown as payment in Cash book but not drawn from Pass Book as follows Paid to Laxmidhar Sahu,Peon on 165.05.16 but actual drawn from pass Book on 05.03.16 Rs.5060.00 Paid to B.Naik on 24.06.16 but actual drawn from pass Book on 24.02.2016 Rs.12003.00 Deposited towards Royalty on 28.03.17 Rs.253056.00 Deposited towards VAT on 28.03.17 Rs.76765.00 Deposited towards L.Cess on 28.03.17 Rs.85510.00 Total Rs.432394.00 (+) 432394.00ii Deducted amount of grants shown as receipt two times in cash Book but not credited in pass Book as follows

on dated.30.03.2017

Trs.from TFC C.C on 30.03.17 Rs.1250000.00 (-) 1250000.00 Closing Balance as per Pass Book as on 31.03.2017 8031.0012 SBI,Biswanathpur,A/cNo.-30922514223(WODC) Closing Balance as per Cash Book as on 31.03.2017 8848731.00I Deduced previous year discrepancy as per A/R vide No.276626/2016-17 (-) 3622817.00ii Add grant credited in pass Book but not reflected in cash Book as follows RTGS,Collector,Kld on 28.09.16 Rs.300000.00 RTGS,Collector,Kld on 07.11.16 Rs.2000000.00 RTGS,Collector,Kld on 23.06.16 Rs.3500000.00 RTGS, Collector,Kld on 16.03.17 Rs.1500000.00 Total Rs.7300000.00 (+) 7300000.00iii Add interest accrued in Pass Book but not reflected in Cash Book as follows 25.06.2016 Rs.171937.00 Rs.25.09.16 Rs.120890.00 25.12.16 Rs.112806.00

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25.03.16 Rs.96038.00 Total:- Rs.501671.00 (+) 501671.00iv Deducted amount from Pass Book but not reflected in Cash Book as follows Paid to Dayanidhi Rout Executant towards work billon 08.03.17 Rs.380956.00 Paid to Jayant Naik,Executant on work bill 30.03.17 Rs.187472.00 Total Rs.568428.00 (-) 568428.00v Deducted the bank charges debited from pass Book but not reflected on Cash Book on 05.04.16 (-) 286.00vi Deducted GIA receipt shown in Cash Book on 31.05.16 but actual credited in pass Book on 24.02.2016 (-) 3200000.00 Closing Balance as per Pass Book as on 31.03.2017 9258871.0013 SBI,Biswanathpur,A/cNo.-11674333066(IAY(N) Closing Balance as per Cash Book as on 31.03.2017 488100.26 Add previous year discrepancy as per A/R vide No.276626/2016-17 (+) 2352415.50i Deducted amount drawn from pass book but not reflected in Cash Book as follows Paid to Karuan Radhamohan on 16.06.16 Rs.15000.00 Paid to IAY beneficiaries Lr.No.1553/27.06.16 on 30.06.16 Rs.106000.00 Paidto Madhu Sahu on 31.08.16 Rs.10000.00 Paid to Tarini Das on 01.07.16 Rs.15000.00 Paidto Samir Majhi,on 01.09.16 Rs.13500.00 Total Rs.159500.00 (-) 159500.00ii Add amount of expenditure of 2016-17 advice statement encashed during the year 2016-17 as follows LrNo.1078/27.03.17 encashedon 11.04.17 paid towards IAY benificeries Rs.170000.00 Lr.No.1035/21.03.17 encashed on paid towards IAY benificeries11.04.17 Rs.110000.00 Total Rs.280000.00 (+) 280000.00iii Deducted amount of grant shown as received in Cash book on 30.03.17 but encashed in pass Book on

11.04.17 Rs.2500000.00(-) 2500000.00

iv Add amount of refund money Deposited in pass Book A/c No.- 11674333066 on 16.02.17 but not reflected inCash Book

(+) 10000.00

v Add amount shown as expenditure in Cash Book but not drawn from Pass Book as follows Paid to 04nos of IAY beneficiaries on 31.05.16 Rs.72000.00 Paid to 25nos of IAY beneficiaries on 25.07.16 Rs.1168500.00 Paid to 30nos of IAY beneficiaries ON 30.03.17 Rs.745000.00 Paid to S.Rout Cashier towards defrain on 30.03.17 Rs.9559.00 Transferred to IAY A/c No.-35844655335 on 30.03.17 of Rs.107437.00 Total:- Rs.2102496.00 (+) 2102496.00vi Deducted amount of excess receipt shown in Cash Book on 30.03.17 Rs.25000.00 (-) 25000.00vii Deducted the receipt amount of reconciliation shown in the Cash Book on 30.03.17 Rs.2552229.00 (-) 2552229.00viii Add amount of wrongly shown in Cash Book drawn from A/cNo.11674333066 but actual drawn from

A/cNo.3273382910on 13.12.16 Rs.10000.00(+) 10000.00

ix Add amount of less funds taken in A/c No.- 11674333066 due to non-credited to A/cs of differentbeneficiaries in Cash Book on 13.12.16 Rs.50000.00

(+) 50000.00

x Deducted Bank charges on 06.06.16 debited from Pass Book but not reflected in cash Book Rs.187.00 (-) 187.00 Closing Balance as per Pass Book as on 31.03.2017 56095.7614 SBI,Biswanathpur,A/cNo.-32733822001(IAY(Spl) Closing Balance as per Cash Book as on 31.03.2017 2139278.00I Deduct previous year discrepancy as per A/R vide No.276626/2016-17 (-) 172143.00ii Deduct amount drawn from Pass Book but not reflected in Cash Book as follows Paid to beneficiaries towards Letter No.911/23.09.16 Rs.86500.00 Paid to beneficiaries towards Lr No.1552/27.06.2016 Rs.544000.00 Total Rs.630500.00 (-) Rs.630500.00iii Add interest accrued in pass Book but not reflected in Cash Book as follows 25.06.16 Rs.165050.00 25.09.16 Rs.72612.00 25.12.16 Rs.53015.00 25.03.17 Rs.42456.00 Total Rs.333133.00 (+) 333133.00iv Add amount credited in Pass Book but not reflected in Cash Book as follows Returned amount of Rs.35000.00 for wrong A/c of laxman Majhi on16.07.16 Returned amount of Rs.8500.00 for wrong A/c on 02.08.2016 Returned amount of Rs.13300.00 for wrong A/c on 04.10.06

Returned amount of Rs.8500 for wrong A/c on 6.10.16

Total Rs.65300.00 (+) 65300.00v Add amount transferred to A/c-11674333066 on 30.03.17 in Cash Book but encashed in pass book on

11.04.17(+) 2500000.00

vi Add amount shown as payment in Cash Book but not drawn from Pass Book on 30.06.16 (+) 112000

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.. Closing Balance as per Pass Book as on 31.03.2017 4347068.0015 SBI,Biswanathpur,A/c No.-35844655335(IAY Cont) Closing Balance as per Cash Book as on 31.03.2017 854182.00i Deduct the amount drawn from Pass Book but not reflected in Cash Book as follows ii Paid to P.C Clinic for repair Computer on 30.312.16 Rs.5500.00 iii Paid to Santoshi InfoTech company on 31.12.16 Rs.11882.00 Total Rs.17382.00 (-) 17382.00iv Deduct amount of Rs.3480.000 as per Lr.No.3075 on 08.11.16 paid to Laxmidhar Sahu Peon from to

A/cNo.-35844655335 but wrongly shown in Cash Book drawn from A/cNo.1167433066 on 08.11.16(-) 3480.00

v Deduct amount of grant Rs.107427.00 taken as 2 times receipt in Cash book as per receipt no as follows (-) 107427.00 R6 on 30.01.17 Rs.107427.00 R15 on 30.03.17 Rs.107427.00 Closing Balance as per Pass Book as on 31.03.2017 725893.0016 SBI,Biswanathpur,A/c -32733825910(BPGY Mo-Kudia) Closing Balance as per Cash Book as on 31.03.2017 17572.00i Deduct the amount drawn from Pass Book but not reflected in Cash Book as follows (-) 366542.00ii Add amount shown as expenditure in Cash Book but not withdrawn from Pass Book as follows Paid to 8 nos Mo-kudia beneficiaries on 28.03.017 Rs.240000.00 Paid to 4nos of Mo-Kudia beneficiaries on 30.03.17 Rs.160000.00 Total Rs.400000.00 (+) 400000.00iii Deducted amount drawn from Pass Book but not reflected in Cash Book as follows Paid to BDO,Lanjigarh towards Mo-kudia beneficiaries on 07.06.16 as per Lr.No.144 of Rs.90000.00 Paid toMo-kudia beneficiaries on26.10.16 Rs.10000.00 Total Rs.110000.00 (-) 110000.00iv Add interest accrued in Pass Book but not reflected in Cash Book as follows 25.06.16 Rs.36987.00 25.09.16 Rs.21983.00 25.12.16 Rs.9224.00 25.03.17 Rs.91.00 Total Rs.68285.00 (+) 68285.00 Closing Balance as per Pass Book as on 31.03.2017 9315.0017 SBI,Biswanathpur,A/c -11674334344(Misc.) Closing Balance as per Cash Book as on 31.03.2017 8482962.00 Deduct the amount drawn from Pass Book but not reflected in Cash Book as follows (+) 7606718.96 The C.B as on 31.03.16 as per A.R shown as Rs.22195114.00 instead of actual C.B of Rs.22140625.00 &

derived as differential amount of (-)Rs.7661207.96.Hence deducted the amount of excess amount ofRs.54489.00(22195114.00-22140625.00) and arrived the differential amount of Rs.7606718.96(7661207.96-54489.00

ii Add interest accrued in pass Book but not reflected in Cash Book as follows 25.06.16 Rs.127632.00 25.09.16 Rs.50711.00 25.12.16 Rs.36419.00 25.03.17 Rs.24363.00 Total Rs.239125.00 (+) 239125.00iii Add the amount deposited in pass Book from returned of in-eligible ration card holder but not reflected in Cash

Book on different dates as follows(+) 236090.00

iv Add grant amount credited in pass Book but not reflected in Cash Book as follows RGPSA,PD,DRDA,KLD, on 12.12.16 Rs.271740.00 NEFT ANDBN on 17.11.16 Rs.30000.00 Total Rs.301740.00 (+) 301740.00v Deduct amount drawn from Pass Book but not reflected in cash Book as follows Paid towards DEO,Bh.Patna on 26.08.16 Rs.1300.00 Paid to Senapati Harijan on 08.03.17 Rs.10000.00 Paid to R.Majhi on 09.03.17 Rs.10000.00 Paid to R.Padal on 08.02.2017 Rs.1500.00

Paid to Kanauj kumar Raut for Dev. work of Rs.9000.00 on 2.8.16

Paid to Jagannath Rana for financial assistance of rs.15000.00 on 17.01.17

Total Rs.46800.00 (-) 46800.00vi Add amount shown as expenditure in Cash book on 31.03.17 as per LrNo.1117 but encashed in Pass Book on

10.04.17.

Paid to towards Meghabyte Computer (+) 3200.00vii Add amount shown as expenditure in Cash Book on 13.12.16 towards release SD of K.R Behera, GPTA but

not drawn from Pass Book(+) 7700.00

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viii Add amount drawn from Pass Book during the year 2015-16 but previously not booked as expenditure in Cashbook ,band booked as expenditure during 2016-17 as follows

Paid to L.Sahu Peon 16.05.16, but drawn from pass book 05.11.15 Rs.3960.00

Paid to L.Sahu Peon 16.05.16,but drawn from pass book on 10.12.15 of Rs.4620.00



Paid to S.Rout towards telephone bill on 31.05.16 but drawn on 13.11.15 of Rs.4000.00

Paid to S.Rout towards telephone bill on 31.5.16 but but drawn on 16.3.16 of Rs.2300.00

Paid towards Electricity charges billon 28.03.17 but drawn on 10.12.15 Rs.4110.00 Paid towards contingency to Nakul Kumar.on 30.03.17 but drawn on 17.11.15 Rs.6000.00 Paid towards contingency to Nakul Ku.on 30.03.17 but drawn on 19.11.15 Rs.1149.00 Paid to L.Sahu on 16.05.16 but drawn on 10.04.14 Rs.2500.00 Paid towards telephone bill Bh.Patna on 31.03.17 but drawn on 28.04.14 Rs.145.00 Total Rs.36344.00 (+) 36344.00ix Add amount shown as expenditure in Cash Book but not drawn from Pass Book as follows Paid to laxmidhar sahu,Part time labour on 16.05.16 Rs.10500.00 Paid to Manjula Majhi towards deceased of Goura Majhi on 30.03.17 Rs.10000.00 Total Rs.20500.00 (+) 20500.00 Deduct the amount shown receipt in Cash Book but not credited in Pass Book as follows Received from DM,OCCS Kalahandi towards wall printing NFSA on 31.03.17 Rs.21000.00 Shown as 2 time receipt of S.D release of L.Harijan on 21.03.17 Rs.10000.00 Shown as receipt of house rent of A.Singhdeo on 21.03.17 Rs.6960.00 Shown as receipt of hired charges of meeting hall from Sebajagrat on 31.03.17 rs.500.00 Shown as receipt of hired charges of meeting hall from on 21.03.17 Rs.500.00 Shown as receipt of hire charges of meeting hall from Unnayan NGOs on 21.03.17 Rs.1500.00 Shown as receipt of audit recovery from K.R Behera on 21.03.17 Rs.1794.00 Total Rs.42254.00 (-) 42254.00 Deducted Bank charges debited recovery Pass book on 07.11.16 not reflected in cash book Rs.57.50 (-) 57.50 Closing Balance as per Pass Book as on 31.03.2017 1631830.5418 SBI,Biswanathpur,A/c 30935834373-(Misc.) Closing Balance as per Cash Book as on 31.03.2017 946412.00I Add previous year discrepancy as per A/R vide No.276626/2016-17 (+) 1471156.00Ii Deducted the receipt of cluster A/c 30935834373 on 30.03.2017which was kept as outside domain as per last

AR but the same was taken taken to receipt on dated.30.03.17(-) 1471156.00

iii Deducted amount of excess receipt shown in Cash Book on 30.03.2017 (-) 19536.00iv Add interest accrued in Pass Book on 30.06.16 but not reflected in Cash Book (+) 29496.00v Add A/c of transferred to OAP towards adjustment of cash in hand of Sri A.K. Rout shown as payment in

Cash Book on 31.03.17 was not drawn from Pass Book(+) 45000.00

vi Add amount of NEFT LrNo.1120/31.03.2017 drawn from Pass Book but encashed on 13.04.17 (+) 341029.00vii Deducted Bank charges on 30.09.16debited from Pass Book but not reflected in Cash Book (-) 25.00 Closing Balance as per Pass Book as on 31.03.2017 1342376.0019 SBI,Biswanathpur,A/c31955965236 -(Misc.) Closing Balance as per Cash Book as on 31.03.2017 42441.00 Add Interest accrued in pass Book but not reflected in Cash Book as follows 25.06.2016 Rs.851.00 25.09.2016 Rs.436.00 25.12.2016 Rs.436.00 25.03.2017 Rs.436.00 Total Rs.2159.00 (+) 2159.00 Closing Balance as per Pass Book as on 31.03.2017 44600.0020 SBI,Biswanathpur, A/c 31654478857-(IAP.) Closing Balance as per Cash Book as on 31.03.2017 2207288.00I Deducted previous year discrepancy as per A/R vide No.276626/2016-17 (-) 1165830.00ii Add amount shown as payment in cash book but not drawn from pass Book as follows Paid towards Royalty on 28.03.17 Rs.211761.00 Reconciliation of C.C road Cash Book diverted to C.C road scheme on 30.03.2017 Rs.456248.00

Recociliation of AWC cash book diverted to AWC cash book on 30.3.17 of Rs.64518.00

Total Rs.732527.00 (+) 732527.00iii Deduct amount shown in Cash Book received and deposited towards accrued interest from 30.03.2013 to

25.06.15 Rs.1750244.00(-) 1750244.00

Closing Balance as per Pass Book as on 31.03.2017 23741.00

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21 SBI, Biswanathpur, A/c 11674334796-(BKBK) Closing Balance as per Cash Book as on 31.03.2017 20656528.98I Deduct previous year discrepancy as per A/R vide No.276626/2016-17 (-) 362183.00

ii Deducted amount drawn from pass Book but not reflected in Cash Book as follows Paid Prabin Ku.Pani GPTA on 19.01.2017 Rs.190490.00 Paid Prabin Ku.Pani GPTA on 26.04.16 rs.107562.00 Total Rs .298052.00 (-) 298052.00iii Deduct amount shown as receipt in Cash Book but not credited in pass Book as follows Reconciliation of Vr.No. 62/03.03.17 Rs.190490.00 Reconciliation of R-7/30.03.2017 Rs.282829.00 Total rs.473319.00 (-) 473319.00iv Add amount shown as payment in Cash Book but not debited from Pass Book as follows Paid to N.K.Nayak GPTA towards const.of Ghat cutting on 13.12.2016 rs.326203.00 Paid to R.K. Dash GPTA towards Const.of Road on 13.12.2016 Rs.91707.00 Transferred to AWC A/c on 31.03.2017 Rs.50000.00 (+) 467910.00 Deduct the amount recover from N.K.Naik GPTA on 02.02.16 taken receipt on 21.03.2017 Rs.7620.00 in

cash book but not deposited in pass book(-) 7620.00

Closing Balance as per Pass Book as on 31.03.2017 19983264.9822 SBI, Biswanathpur, A/c 11674334571-(RLTP) Closing Balance as per Cash Book as on 31.03.2017 2287878.00I Add previous year discrepancy as per A/R vide No.276626/2016-17 (+) 117270.85ii Add interest accrued in Pass Book but not reflected in cash book as follows 25.06.2016 Rs.48241.00 25.09.2016 Rs.24736.00 25.12.2016 Rs.24713.00 25.03.2017 Rs.24686.00 Total Rs.122376.00 (+) 122376.00 Closing Balance as per Pass Book as on 31.03.2017 2527524.8523 SBI, Biswanathpur, A/c 11674334763-(ELECTION) Closing Balance as per Cash Book as on 31.03.2017 4199124.00I Deduct previous year discrepancy as per A/R vide No.276626/2016-17 (-) 676866.75ii Deduct amount drawn from pass Book but not reflected in Cash Book as follows Paid to D.Pradhan on 19.01.17 for election Rs.20000.00 Paid to Chandramani Mahkud on 19.01.17 for election Rs.12619.00 Paid to Chandramani Mahkud i on 07.02.17 for election Rs.700.00 Paid to S.Rout on 07.02.17 for election Rs.4029.0.0 Paid to Mahesh for Contingency on 08.02.17 Rs.2300.00 Paid to D..Pradhan for election on 15.02.17 Rs.15000.00 Paid Bibhuti Bhusan Sa, for Election on 15.02.17 Rs.2499.00 Paid to S.Rout for election on 15.02.17 Rs.6265.00 Paid to Panda filling station for election on 15.02.17 Rs.100000.00 Paid to BDO Lanjigarh for election on 18.02.17 Rs.300000.00

Paid to BDO Lanjigarh for election on 17.2.17 of Rs.750000.00

Paid to D.Pradhan for election on 16.03.17 Rs.80000.00 Received fund fund 03/16 to 03/17 Rs.2721206.00 as agnaist actual fund received Rs.2717106.00on 30.03.17

Rs.4100.00

TotalRs.1297512.00 (-) 1297512.00 Closing Balance as per Pass Book as on 31.03.2017 2224745.2524 SBI, Biswanathpur, A/c 35424221577-(GGY) Closing Balance as per Cash Book as on 31.03.2017 82110423.00I Deduct the amount of excess receipt of grants shown in cash book not deposited in pass book (-) 29019151.00ii Deduct amount drawn from Pass Book but not reflected in Cash Book as follows Paid to P.K.Pani,GPTA LetterNo.1719/15.07.16 Rs.251872.00 Paid toS.Biswal GPTA towards works on 06.12.16 Rs.227966.00 Paid to Sanjeev Ku.Jani GPTA towards on 13.02.17 Rs.187261.00 Paid toS.Jena GPTA towards works on 30.03.17 Rs.283090.00 Paid to S.K.Jena GPTA towards work on 30.03.17 Rs.334838.00 Total Rs.1285027.00 (-) 1285027.00iii Add amount shown as payment in Cash Book but not drawn from Pass Book as follows Transferred from GGY Scheme to SFC on dt.30.03.17 (+) 140454.00 Closing Balance as per Pass Book as on 31.03.17 51946699.0025 SBI, Biswanathpur, A/c .30967804704-(BRGF)

25 / 94


Closing Balance as per Cash Book as on 31.03.2017 717229.00I Deduct previous year discrepancy as per A/R vide No.276626/2016-17 (-) 6218.00ii Deduct the amount drawn from Pass Book but not reflected in cash Book as follows Paid to K.R Behera GPTA towards work on 22.04.16 (-) 127752.00ii Add amount shown as payment in Cash Book but not drawn from Pass Book as follows Iii Reconciliation of Vr.No.62/BKBK on 30.03.17 diverted to BKBK Cash Book (+) 190490.00Iv Paid to K.R Behera,GPTA work on 16.04.16 (+) 130392.00v Add amount credited in Pass Book but not reflected in Cash Book on 19.01.2017 (+) 190490.00vi Deduct the received fund from 04/16 to 03/17 shown in Cash Book but not credited in Pass Book on 30.03.17 (-) 377765.00vii Add amount of expenditure shown in Cash Book encashed on 27.04.17 as per Letter No.1121/30.03.17 (+) 282829.00 Closing Balance as per Pass Book as on 31.03.17 999695.0026 SBI, Biswanathpur, A/c .34823082307-(AWC-I) Closing Balance as per Cash Book as on 31.03.2017 9301578.00I Deduct previous year discrepancy as per A/R vide No.276626/2016-17 (-) 410572.00ii Deduct the amount drawn from pass book but not reflected in Cash Book as follows Paid to S.K.Jena, GPTA towards work on 11.11.16 Rs.23818.00 Paid Manoj ku Swain GPTA for work on 23.12.16 Rs.73236.00 Paid to S.K.Jena, GPTA towards work on 19.01.17 Rs.64518.00 Total Rs.161572.00 (-) 161572.00iii Add amount shown as payment in Cash Book but not drawn from Pass Book as follows Iv Paid to G.C Mishra J.E towards work on 06.03.17 Rs.123804.00 (+) 123804.00v Deduct amount shown as receipt in Cash Book but not credited in passbook as follows Received fund from 04/16 to03/17 Rs.2398192.00 Reconciliation of Vr.No.43AWC cash book on 30.03.17 Rs.64518.00 Received from BKBK A/c for recoupment on 30.03.17 Rs.50000.00 Total (-) 2512710.00vi Add amount of grants credited in pass Book but not reflected in Cash Book as follows Grant credited on 01.08.16 NEFT RBI Rs.600000.00 Grant credited on 18.10.16 NEFT RBI Rs.1600000.00 Grant credited on 28.12.16 NEFT RBI,Rs.1125000.00 Total Rs.3325000.00 (+) 3325000.00 Closing Balance as per Pass Book as on 31.03.17 9665528.0027 SBI, Biswanathpur, A/c .11674334435-(Hon) Closing Balance as per Cash Book as on 31.03.2017 242429.48I Deduct previous year discrepancy as per A/R vide No.276626/2016-17 (-) 204801.00ii Add interest accrued in pass Book but not reflected in Cash Book as follows 25.06.2016 Rs.1269.00 25.09.2016 Rs.392.00 25.12.2015 Rs.392.00 25.03.2017 Rs.391.00 Total Rs.2444.00 (+) 2444.00 Closing Balance as per Pass Book as on 31.03.17 40072.4828 SBI, Biswanathpur, A/c .32722532708-(OLM ) Closing Balance as per Cash Book as on 31.03.2017 4584.00 Closing Balance as per Pass Book as on 31.03.17 4584.0029 SBI, Biswanathpur, A/c .11674334898-(CRF) Closing Balance as per Cash Book as on 31.03.2017 1195124.00 Add previous year discrepancy as per A/R vide No.276626/2016-17 (+) 48283.00 Add interest accrued in pass Book but not reflected in Cash Book as follows 25.06.2016 Rs.24936.00 25.09.2016 Rs.12788.00 25.12.2015 Rs.12776.00 25.03.2017 Rs.12762.00 Total Rs.63262.00 (+) 63262.00 Closing Balance as per Pass Book as on 31.03.17 1306669.0030 SBI, Biswanathpur, A/c .30560397130-(PPD) Closing Balance as per Cash Book as on 31.03.2017 2240825.00I Add previous year discrepancy as per A/R vide No.276626/2016-17 (+) 148204.00ii Deducted Bank charges on 12.03.17 not reflected in cash Book (-) 632.50 Closing Balance as per Pass Book as on 31.03.17 2388396.5031 SBI, Biswanathpur, A/c .11674334582-(SGSY) Closing Balance as per Cash Book as on 31.03.2017 3082497.00 Deducted previous year discrepancy as per A/R vide No.276626/2016-17 (-) 290637.00 Deducted amount transferred from this A/c 11674334582 to Misc A/c-11674334344 on 05.06.2014 but not

reflected in Cash Book (-) 2791860.00

26 / 94


Closing Balance as per Pass Book as on 31.03.17 0.00 AXIS Bank,Bhawanipatna,A/C.-914010007604848(OAP/ODP) Closing Balance as per Cash Book as on 31.03.2017

0.00

Closing Balance as per Bank pass Book as on 31.03.17

4569774.00

SBI,Biswanathpur A/C.-11674334424(RTI)

Closing Balance as per Cash Book as on 31.03.2017

0.00


18228.00

SBI,Biswanathpur,A/C.-36693158121(School Building)

Closing Balance as per Cash Book as on 31.03.2017

0.00


2000000.00

Despite of issue of audit objection memo and also several persuasions,. the local authority failed to reconcile the above difference of Rs.57245237.00 till the closeof audit in between the closing balance in Bank a/c shown in the cash book with actual closing balance in Bank A/c as per pass Books. However, during the courseof audit reconciliation was made with reference to the records, registers, cash books and Pass Books made available before audit. However, steps may be taken toreconcile the above difference and compliance reported to audit .Till its reconciliation the total sum of Rs.57245237.00 towards differential amount is held underobjection

Para No.5.2 Result of reconciliation of (-)minus balance in between closing balance of Bank accounts as per Pass Book with Cash Book

It was seen from the closing balance of different Pass Books as on 31.03.2017 with that of the Cash Book position that the minus balance have been occurred intotal 18 nos scheme Pass Books amounting to Rs.70547569.80 which is leading to mismatch. The difference in between the two balance is (-) Rs. 70547569.80 resulted in minus (-) balance, which is to be done at the end of the each month. However, under which circumstances, the same were not reconciled need beexplained to audit. Further you are requested to reconcile the same as early possible by dt. 24.02.2018 as the audit is going to be completed and produce beforeaudit for verification. The details of which are given below .

Sl.No Name of the bank with A/c Scheme Balance as Pass Book as on31.03.17

Balance as per cash Book as on31.03.2017

Difference

01 SBI, Biswanathpur A/c No.11674334344 MISC/SPF/SDP 1631830.54 8482962.00 (-)6851131.4602 SBI, Biswanathpur A/c No.11674333066 IAY(N) 56095.76 488100.26 (-)432004.5003 SBI, Biswanathpur A/c No.35844655335 IAY(Cont.) 725893.00 854182.00 (-)128289.0004 SBI, Biswanathpur A/c No.31654478857 IAP 23741.00 2207288.00 (-)2183547.0005 SBI, Biswanathpur A/c No.32733825910 BPGY 9315.00 17572.00 (-)8257.0006 SBI, Biswanathpur A/c No.11674334752 MPLAD 1336070.94 3667106.00 (-)2331035.0607 SBI, Biswanathpur A/c No.11674332018 MLALAD 9171729.50 10322876.00 (-)1151146.5008 SBI, Biswanathpur A/c No.11674334560 MGNREGS 1050441.00 2475991.26 (-)1425550.2609 SBI, Biswanathpur A/c No.11674334796 BKBK 19983264.98 20656528.98 (-)673264.0010 SBI, Biswanathpur A/c No.31736170034 C.C. ROAD 8031.00 4143649.00 (-)4135618.0011 SBI, Biswanathpur A/c No.11674334763 ELECTION 2224745.25 4199124.00 (-)1974378.7512 SBI, Biswanathpur A/c No.35424221577 GGY 51946699.00 82110423.00 (-)30163724.0013 SBI, Biswanathpur A/c No.32354030693 SFC 8651997.00 12815046.00 (-)4163049.0014 SBI, Biswanathpur A/c No.11674334435 HON.to P.S Member 40072.48 242422.48 (-)202357.0015 SBI, Biswanathpur A/c No.11674333533 OAP/ODP 32295254.42 35770372.00 (-)3475117.5816 SBI, Biswanathpur A/c No.11674334887 PMS 1301554.49 1616980.00 (-)315425.5117 SBI, Biswanathpur A/c No.11674332096 SSA/TRS SALARY 5692489.50 12626209.00 (-)6933719.5018 Axis Bank, B.N Pur A/c

No.91201000444415MDM 211119.00 4211074.68 (-)3999955.68

Total:- 136360343.86 206907913.66 (-)70547569.80In response to the audit objection memo vide POM No. 23/17.02.2018 at Page-49 to 50 the local authority replied that steps are being taken to reconcile all the (-)minus balance by incorporating receipts and expenditure of the respective cash book , and compliance reported to next audit Till its reconciliation the total sum ofRs.70547569.80 is kept under objection

Para-5.3 Non-maintenance of Flexi Accounts in Banks w.r.t. scheme funds (POM No.09/30.01.18 at page No.16)

27 / 94


The Banks are offering facilities to incur higher returns on saving Account through Flexi deposits. It helps earn high returns of a flexi deposit onsurplus money in thesaving account. The Principal Secretary to Govt. Finance Deptt. Un his Letter No.35425(42)/Fin.WM-Misc-0003-2012 dated.12.10.2012 has also directed tomaintain flexi accounts in Banks for recently sponsored plan schemes so that higher returns from flexi deposits could be utilized for expanding the coverage of thescheme. On verification of it is revealed that such paraphernalia has not been adopted in the Panchayat Samit, resulting in loss of revenue by way of less accrual ofinterest against scheme funds in saving Bank Accounts/non a accrual of interest in current accounts In response to the objection memo the local authority assuredto follow this instruction for future guideline .However, the local authority I requested to follow the above instruction for expanding the coverage of the schemes.

Para No.5.4 Pass Book remained outside the domain of the cash book ( POM No.17/13.02.2018, at page 37 to 38)

The following Pass Books were not reflected in the Closing Balance as on 31.03.2017.Necessary steps may be taken to incorporate the same in the closing balancein compliance reported to audit Further on checking of the Pass Book with that of all scheme case books, it is revealed that the following Pass Books as detailedbelow have not been reflected in the closing balance of scheme cash book as 31.03.2017 as the same were remained outside from Cash Book, which may be takenand incorporate the same in the C.B of connected cash book as follows

Sl.No Name of the Scheme Name of the. & bank A/c No Balance as on 31.03.201701 OAP/ODP Axis bank Bhawanipatna 914010007604848 4569474.0002 RTI SBI, BISWANATHPUR 11674334424 18228.0003 Incentive grant -do- 36693158121 2000000.00 Total 6587702.00The above said amount has not been included in the closing balance as on 31.03.2017 On issue of audit objection statement in this regard vide page MemoNo-.17/13.02.2018 at page 37 to 38, BDO replied that steps are being taken to induct the balance pass Book which are kept outside domain in to the PRIA Soft. .However till the inclusion of the same in the closing balance the said amount Rs. 6587702.00 is kept under objection . The BDO is requested to ensure the sameand compliance reported to audit

Paid to S.K.Jena, GPTA towards work on

Closing Balance as per Pass Book as on 31.03.17

28 / 94


PARA: 6 STOCK POSITION


Slno Material/ Item OpeningBalance

Receipt Issued ClosingBalance As perAudit

As per stockregister

Remarks

1 10 MM ROD 46.62 0 7.47 39.15 39.15 Qtl.39.15 or 529 pieces, SRP-33

2 12 mm M.S Rod 49.12 0 7.18 41.94 41.94 Q.41.94 or 390 pic SRP-31

3 16 MM 22.22 0 0 22.22 22.22 q.22.22 OR 110 PIC srp-32

4 DOOR -4.0x6.x6 22 0 0 22.00 22 SRP-35 PIECE-22

5 DOOR-3.0x6x6 9 0 0 9.00 9 SRP-36 9 PIECES

6 WINDOW 5.0x4.0 8 0 0 8.00 8 SRP-37 8 PIECES

7 WINDOW 3.0x4.0 3 0 0 3.00 3 SRP-39 39 PIECES

8 DISPLAY BOARD 97 0 0 97.00 97 SRP-38 97 PIECES

Comments

As per Contents of Rule-106,106(iii) & 106(iv)of OGFR ,an inventory of the dead stock should be maintained all Govt. Office in Form OGFR-6 showing thenumber of received the number disposed of by transfer,Sale,loss etc. and the balance inn hand for each kind of articles and should be checked by competentadministrative authority in addition to verification of dead stock. As per Rule-III of OGFR ,a physical verification of all stores should be made at least once in everyyear by the head of Office concerned or such other as may be specifically authorised by him

As per Rule-269 of OGFR ,subject to any special Rules of order made by Govt. In this behalf every Cashier ,Store keeper and other subordinate, who isentrusted with the custody of cash or stores should be required to furnished security ,the amount being regulated according to circustamances and to localcondition in case under the sanction of competent authority and to execute bond setting forth condition under which Govt. Will hold the security and ultimatelyrefund or appropriate it. Hence the BDO is advised to maintain the afore guideline henceforth

From the above position ,it is evident that the stock of M.S Rods ,,Doors, Window and display board during the period under audit ,which are since long.As per the Govt. Instruction as the stock and store has been abolished since 01.04.2011,but tin the stock register ,the above said items are lying outstanding androlling since long and the local authority has not taken any steps for the utilisation of said items of building materials

But during the year under audit no physical verification report could not be made available to audit for verification despite of issue of objection memo vide POMNo.25/19.02.2018 at page No.53 without production of physical verification report, the local authority has stated simply as produced ,which is quite un-fortunate

However, it is construed that the balance stock of M.S Rods ,Doors and window and display board etc are not in existence for which it is treated as loss to P.Sfund and the cost of which amounting to Rs.538890.00 is suggested for recovery as per the following calculation

1. M.S Rods [email protected]/qtl= Rs.150218.002. M.S Rods [email protected] Rs.160504.003. M.SRods 16mm-22.22 [email protected] Rs.94524.004. Doors 31 nos @Rs.2652.00 each Rs.82212.005. Windows-11 nos @Rs.2912.00 each Rs.19400.00

Total Rs.538890.00

For such lapses,the following Officials are held responsible

Responsible Person for this paragraph

Slno Name Designation Adress Amount(In Rs:)1 PITAMBAR BHOI BDO AT-PO-LANJIGARH P.S.

DIST-KALAHANDI269445.00

2 SEETAL KU.BHOI EX-SR.CLERK-CUM-STORE KEEPER

NOW AT TAHASILOFFICE NARLA

DIST-KALAHANDI

269445.00

29 / 94

mailto:[email protected]/qtl

mailto:[email protected]



PARA: 7 INVESTMENT

Lanjigarh 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 0.00 0.00 0.00 0.00 31-03-2017 0.00 31-03-2017 0.00 0.00

GRANDTOTAL

0.00 0.00 0.00 0.00 0.00 0.00 0.00

DETAILS OF CB ON INVESTMENT & Comments :

No Investment was made during the year under audit i.e. 2016-17

30 / 94


PARA: 8 ADVANCE

Lanjigarh 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 P.SAccount

7434368.00

0.00 7434368.00 20000.00 31-03-2017

7414368.00

31-03-2017

7414368.00

0.00

2 01-04-2016 GovtAccocunt

121088403.00

7288700.00

128377103.00

23766900.00

31-03-2017

104610203.00

31-03-2017

104610203.00

0.00

GRAND TOTAL 128522771.00

7288700.00

135811471.00

23786900.00

112024571.00

112024571.00

0.00

Comments :

N.B:- A total sum of Rs.7434369.58 was already taken as C.B as on 31.03.2016 of P.S A/c as per the last A.R No.276626/2016-17 for the year 2015-16 in abstractof advance .But the Cash Book wise details of C.B as on 31.03.2016 has been furnished in the last audit report as Rs.7434368.00 which does not agree with eachother. Further no reconciliation has done for the above discrepancy amount of Rs.7434369.58 -7434368.00).Hence the present audit has taken the O.B as on01.04.2016 as per the consolidated cash book figures amounting to Rs.7434368.00 instead of audit figures of Rs.7434369.58 as on 31.03.2016

Para -8.1(A) Details of outstanding advance as on 31.03.2017 as per Cash Book

Sl.No Name of the Cash Book Opening Balance as on01.04.16

Advanced paid during2016-17

Total Advance adjustedduring the year

2016-17

Amount outstanding ason 31.03.2017

1 AWC building 0.00 0.00 0.00 0.00 0.00

2 BRGF 758699.00 0.00 758699.00 0.00 758699.00

3 BKBK 0.00 0.00 0.00 0.00 0.00

4 CRF 57723.00 0.00 57723.00 0.00 57723.00

5 C.C.ROAD 535800.00 0.00 535800.00 0.00 535800.00

6 ELECTION 1748480.00 0.00 1748480.00 0.00 1748480.00

7 GGY 0.00 0.00 0.00 0.00 0.00

8 Hon.& TA/DA of Non-Officials 0.00 0.00 0.00 0.00 0.00

9 IAY(CONT.) 0.00 0.00 0.00 0.00 0.00

10 IAY(N) 376000.00 0.00 376000.00 0.00 376000.00

11 IAY(SPL.) 0.00 0.00 0.00 0.00 0.00

12 IAP 0.00 0.00 0.00 0.00 0.00

13 MPLAD 0.00 0.00 0.00 0.00 0.00

14 MGNREGS 517704.00 0.00 517704.00 20000.00 497704.00

15 MLALALD 0.00 0.00 0.00 0.00 0.00

16 MO-KUDIA/BPGY 0.00 0.00 0.00 0.00 0.00

17 Own Resources 2522206.00 0.00 2522206.00 0.00 2522206.00

18 RLTAP 0.00 0.00 0.00 0.00 0.00

19 SDPF 0.00 0.00 0.00 0.00 0.00

20 SPF 0.00 0.00 0.00 0.00 0.00

31 / 94


21 SFC 0.00 0.00 0.00 0.00 0.00

22 SJSY 212356.00 0.00 212356.00 0.00 212356.00

23 TFC 705400.00 0.00 705400.00 0.00 705400.00

24 WODC 0.0 0.00 0.00 0.00 0.00

25 NRLM 0.0 0.0 0.00 0.00 0.00

Total:- 7434368.00 0.00 7434368.00 20000.00 7414368.00

Para 8.1(B) Details of advance position of outstanding advance as on 31.03.2017 as per Cash Book of Govt.A/c

Sl.No Name of the CashBook

Opening Balance as on01.04.16

Advanced paid during2016-17

Total Advance adjusted duringthe year 2016-17

Amount outstanding as on31.03.2017

1 MDM 2555118.00 0.00 2555118.00 0.00 2555118.00

2 NOAP 118275880.00 7268700.00 125544580.00 23766900.00 101777680.00

3 PMS 0.00 20000.00 20000.00 0.00 20000.00

4 Staff Salary 228444.00 0.00 228444.00 0.00 228444.00

5 Trs.Salary 28961.00 0.00 28961.00 0.00 28961.00

Total:- 121088403.00 7288700.00 128377103.00 23766900.00 104610203.00

Govt. A/c

N.B:- A total sum of Rs.121088401.42 was taken as C.B as on 31.03.2016 as per last Audit vide AR No.276626/AR/2016-17 for the year 2015-16 as against theactual C.B of Rs.121088403.00 .Hence the present audit has taken the O.B as on 31.03.2016 as per the consolidated Cash Book figure amounting toRs.121088403.00

Para-8.1(C)- Year wise break up un-adjusted outstanding advance as on 31.03.2017

Sl.No Year P.S A/c Govt.A/c Total:-01 Progressive review outstanding since inception up to 2011-12 7056743.00 37178903.00 44235646.0002 Advance outstanding proceding to the year of A/c under audit i.e.

2012-13103625.00 14166100.00 14269725.00

03 Advance outstanding proceding to the year of A/c under audit i.e.2013-14

103000.00 17160221.00 17263221.00

04 Advance outstanding relating to the year under audit i.e.2014-15 0.00 18423079.00 18423079.0005 Advance outstanding proceeding to the year under audit i.e.2015-16 151000.00 11648700.00 11799700.00

06 Advance outstanding relating to the year under audit i.e.2016-17 0.00 6033200.00 6033200.00 Total 7414368.00 104610203.00 112024571.00

Para-8.2(A) Amount paid during the year 2016-17,but not adjusted during the year under audit as on 31.03.2017 on P.S . A/c

Nil

Para-8.2(B) Amount paid during the year 2016-17, but not adjusted during the year under audit as on 31.03.2017 on Govt. A/c

Sl.No. Name of thecash book

Vr. No. & date Name of the advanceholder Purpose Amount Name of the sanctioning autherity

1 OAP/ODP P-5/16/4/16 AKASH KUMAR SAHU(PEO) OAP/ODP 168300.00 Sri Prabir kumar Nayak,B.D.O

OAP/ODP P-22/28/4/16 AKASH KUMAR SAHU(PEO) Disbursement ofOAP/ODP

20000.00 Sri Prabir kumar Nayak,B.D.O

32 / 94


OAP/ODP P-23/10/5/16 AKASH KUMAR SAHU(PEO) Disbursement ofOAP/ODP


Total 437600.00

2 OAP/ODP P-62/30/03/17 Alekh Sa(PEO) Disbursement ofOAP/ODP

115800.00 Sri Pitambar Bhoi,B.D.O

Total 115800.00

3 OAP/ODP P-52/30/03/17 Anadi Jana(PEO) Disbursement ofOAP/ODP


Total 288700.00 Sri Pitambar Bhoi,B.D.O

4 OAP/ODP P-57/30/03/17 Benudhar Kandhpani(PEO) Disbursement ofOAP/ODP


OAP/ODP P-71/30/03/17 Benudhar Kandhpani(PEO) Disbursement ofOAP/ODP



5 OAP/ODP P-56/30/03/17 Bighnaraj Mund Disbursement ofOAP/ODP



6 OAP/ODP P-18/16/4/16 DEBRAJ RANA(PEO) Disbursement ofOAP/ODP



7 OAP/ODP P-63/30/3/17 Dilip kumar Sa(PEO) Disbursement ofOAP/ODP



8 OAP/ODP P-10/16/4/16 GOURANGA MAJHI(PEO) Disbursement ofOAP/ODP


P-55/30/3/17 GOURANGA MAJHI(PEO) Disbursement ofOAP/ODP



9 OAP/ODP P-11/16/4/16 HARIHARA NAIK(PEO) Disbursement ofOAP/ODP



10 OAP/ODP P-54/30/3/17 Harihara Kumbhar Disbursement ofOAP/ODP


OAP/ODP P-59/30/3/17 Harihara Kumbhar Disbursement ofOAP/ODP



11 OAP/ODP P-51/30/3/17 Hiradhar Gahir(PEO) Disbursement ofOAP/ODP



12 OAP/ODP P-58/30/3/17 Iswar chandra Sahu Disbursement ofOAP/ODP



13 OAP/ODP P-68/30/3/17 Krushna chandra Sahu Disbursement ofOAP/ODP


P-69/30/3/17 Krushna chandra Sahu Disbursement ofOAP/ODP



14 OAP/ODP P-45/13.12.16 Loknath Adhikari Disbursement ofOAP/ODP


OAP/ODP P-44/13.12.16 Loknath Adhikari Disbursement of 135900.00 Sri Pitambar Bhoi,B.D.O

33 / 94


OAP/ODP OAP/ODP P-48/31.01.17 Loknath Adhikari Disbursement of

OAP/ODP188100.00 Sri Pitambar Bhoi,B.D.O

OAP/ODP P-49/31.1.17 Loknath Adhikari Disbursement ofOAP/ODP



15 OAP/ODP P-9/16.4.16 Manoj kumar Sabar(PEO) Disbursement ofOAP/ODP


OAP/ODP P-41/19.9.16 Manoj kumar Sabar(PEO) Disbursement ofOAP/ODP


OAP/ODP P/10/13.04.16 Manoj kumar Sabar(PEO) Disbursement ofOAP/ODP


OAP/ODP P-66/30.3.17 Manoj kumar Sabar(PEO) Disbursement ofOAP/ODP



16 OAP/ODP P-67/30.3.17 Narahari(PEO) Disbursement ofOAP/ODP



17 OAP/ODP P-13/16.4.16 Nayan kumar Naik(GPTA) Disbursement ofOAP/ODP



18 OAP/ODP P-60/30.3.17 Parameswar Senapati(PEO) Disbursement ofOAP/ODP


OAP/ODP P-64/30.3.17 Parameswar Senapati(PEO) Disbursement ofOAP/ODP



19 OAP/ODP P-15/16.4.16 Prabin kumar Pani(GPTA) Disbursement ofOAP/ODP



20 OAP/ODP P-70/30.3.17 Prasanna kumar Das(PEO) Disbursement ofOAP/ODP



21 OAP/ODP P-7/16.4.16 Pyarelal Majhi(PEO) Disbursement ofOAP/ODP



22 OAP/ODP P-21/16.4.16 Rama prasad Behera(GRS) Disbursement ofOAP/ODP



23 OAP/ODP P-3/16.4.16 Rasik Sahu(PEO) Disbursement ofOAP/ODP



24 OAP/ODP P-65/30.3.17 Saroj kumar Maharana(PEO) Disbursement ofOAP/ODP



25 OAP/ODP P-61/30.3.17 Senapati Mangaraj(PEO) Disbursement ofOAP/ODP



26 OAP/ODP P-14/16.4.16 Uchhab Majhi(PEO) Disbursement ofOAP/ODP



27 OAP/ODP P-2/16.4.16 Umasankar Pradhan(PEO) Disbursement of 231900.00 Sri Pitambar Bhoi,B.D.O

34 / 94


OAP/ODP Total 231900.00 Sri Pitambar Bhoi,B.D.O

28 PMS P/04/31.01.17 Khadal Rout, - 20000.00 Sri Pitambar Bhoi,B.D.O

Total 20000.00

Grand Total:- 6033200.00

Para-8.3(A) Advance outstanding for more than one year which has been paid during the year 2015-16 but not adjusted during the year 2016-17 as on 31.03.2017of P.S A/c & Govt. A/c (Surechargeable )

Sl.No Name of the scheme Vr.No. & Date Name of the advanceholder

Purpose Amount Name of theSanctioning authority

1 IAY P/638/04.03.16 Sudanshan Rout,ex-Cashier

Purechase of basisMasson Kits

30000.00

2 IAY P/640/04.03.16 Sudanshan Rout,ex-Cashier

Purechase of basisMasson Kits

30000.00

3 IAY P/637/04.03.16 Alekh Ku.Sa Contingency & foodingof Masson Trainees

38000.00

4 IAY P/639/04.03.16 Pyarilal Majkhi Masson Training 38000.00

5 MGNREGS P/04/04.03.16 Abhilash Singhdeo,APO Cond.of P.S levelworkshop IPPE

15000.00

Total 151000.00

Para-8.3(B) Advance outstanding for more than one year which has been paid during the year 2015-16 but not adjusted during the year 2016-17 as on31.03.2017 of Govt. A/c (Surechargeable )

Sl. No. Name of thescheme

Vr. No. & date Name of the Advance holder Purpose Amount Name of the sanctioning Authority

1 OAP/ODP P-4/13.04.15 Aditya kumar Sahu(PEO) Disbursement ofOAP/ODP


Total 111300.00

2 OAP/ODP P-21/13.04.15 Akash kumar Sahu(PEO) Disbursement ofOAP/ODP


OAP/ODP P-42/12.05.15 Akash kumar Sahu(PEO) Disbursement ofOAP/ODP


OAP/ODP P-63/13.06.16 Akash kumar Sahu(PEO) Disbursement ofOAP/ODP


OAP/ODP P-210/04.03.16 Akash kumar Sahu(peo) Disbursement ofOAP/ODP


35 / 94














Total 1546000.00

3 OAP/ODP P-1/13.04.15 Birendra kumar Meher(GPTA) Disbursement ofOAP/ODP


Total 55500.00 Sri Prabir kumar Nayak,B.D.O

4 OAP/ODP P-18/13.04.15 Debaraj Rana(PEO) Disbursement ofOAP/ODP


Total 117000.00 Sri Prabir kumar Nayak,B.D.O

5 OAP/ODP P-8/13.04.15 Ganapati Naik(PEO) Disbursement ofOAP/ODP


OAP/ODP P-50/13.06.15 Ganapati Naik(PEO) Disbursement ofOAP/ODP





107400.00 Pitambar Bhoi(B.D.O)

OAP/ODP Total 432000.00

6 OAP/ODP P-131/04/10/2015 Gopal chandra Mishra(JE) Disbursement ofOAP/ODP


OAP/ODP P-152/6/11/15 Gopal chandra Mishra(JE) Disbursement ofOAP/ODP


OAP/ODP P-173/15/12/2015 Gopal chandra Mishra(JE) Disbursement ofOAP/ODP


OAP/ODP P-19216/02/2016 Gopal chandra Mishra(JE) Disbursement ofOAP/ODP


OAP/ODP P-21516/02/2016 Gopal chandra Mishra(JE) Disbursement ofOAP/ODP



7 OAP/ODP P-52/13/06/2015 Gouranga Majhi(PEO) Disbursement ofOAP/ODP


OAP/ODP Total 246300.00 Sri Prabir kumar Nayak,B.D.O

8 OAP/ODP P-11/13/04/2015 Harihara Naik(PEO) Disbursement ofOAP/ODP


OAP/ODP P-31/12/05/2015 Harihara Naik(PEO) Disbursement ofOAP/ODP








OAP/ODP P-116/14.09.16 Harihara Naik(PEO) Disbursement ofOAP/ODP






36 / 94











9 OAP/ODP P-17/13/04/2015 Kunja bihari Acharya(PEO) Disbursement ofOAP/ODP


OAP/ODP P-38/12/05/2015 Kunja bihari Acharya(PEO) Disbursement ofOAP/ODP


OAP/ODP P-59/13/06/2015 Kunja bihari Acharya(PEO) Disbursement ofOAP/ODP



10 OAP/ODP P-10/13.04.15 Manoj kumar Sabar(PEO) Disbursement ofOAP/ODP



11 OAP/ODP P-13/13.04.15 Nayan kumar Naik(GPTA) Disbursement ofOAP/ODP


OAP/ODP P-73/13.07.15 Nayan kumar Naik(GPTA) Disbursement ofOAP/ODP


OAP/ODP P-97/13.08.15 Nayan kumar Naik(GPTA) Disbursement ofOAP/ODP



12 OAP/ODP P-57/13/06/2015 Prabin kumar Pani(GPTA) Disbursement ofOAP/ODP


OAP/ODP P-78/13/07/2015 Prabin kumar Pani(GPTA) Disbursement ofOAP/ODP
















OAP/ODP P-25314/03/2016 Prabin kumar Pani(GPTA) Disbursement ofOAP/ODP



13 OAP/ODP P-7/13/04/2015 Pyarelal Majhi(PEO) Disbursement ofOAP/ODP


OAP/ODP P-49/13/06/2015 Pyarelal Majhi(PEO) Disbursement ofOAP/ODP


OAP/ODP P-261/30/03/2016 Pyarelal Majhi(PEO) Disbursement ofOAP/ODP



14 OAP/ODP P-16/13/04/2015 Shahansu Mishar(PEO) Disbursement ofOAP/ODP



37 / 94


15 OAP/ODP P-5/13/04/2015 Kirti Ranjan Behera(GPTA) Disbursement ofOAP/ODP


OAP/ODP P-26/12/05/2015 Kirti Ranjan Behera(GPTA) Disbursement ofOAP/ODP


OAP/ODP P-110/14.9.15 Kirti Ranjan Behera(GPTA) Disbursement ofOAP/ODP

129700.00 Pitambar Bhoi(B.D.O)


16 OAP/ODP P-14/13/04/15 Uchhab Majhi(PEO) Disbursement ofOAP/ODP


OAP/ODP P-35/12/05/2015 Uchhab Majhi(PEO) Disbursement ofOAP/ODP




OAP/ODP P-68//13/07/2015 Uchhab Majhi(PEO) Disbursement ofOAP/ODP



















17 OAP/ODP P-44/13/06/2015 Umashankar Pradhan([PEO) Disbursement ofOAP/ODP


OAP/ODP P-65/13/07/2015 Umashankar Pradhan([PEO) Disbursement ofOAP/ODP


















Total 2306000.00

G.Total G.Total 11648700.00

As per Letter No,F,D 2221/DT.08.03.2002, Advance outstanding for more than one year is surchargeable,treated as loss to the Auditee institution and suggest forrecover from the advance holder and the sanctioning authority . Hence a total sum,of Rs.11799700.00 (P.S RS.151000.00+GOVT Rs.11648700) which has beenpaid during the year 2015-16 ,but not adjusted during the year 2016-17 i.e as on 31.03.2017. For such lapses the BDO who sanction the advance and the advanceholder are equally responsible .

Para.8.3(C):- Non-Production of un-classified outstanding advance as on 31.03.2017

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A total sum of outstanding advance amounting to Rs.42235646.00 remained un-classified advance as on 31.03.2017. Out of which total amount of Rs.42235646.00 has already been surcharged in the last A/R vide A.R No. 276626/AR/2016-17.

The balance outstanding advance amounting to Rs.42235646.00 is un-classified as on 31.03.2017 that the advance is outstanding since inception upto 31.03.2017.Due to non-availability of records and registers, the details of Rs.42235646.00 could not be ascertained by audit and also the same were not produced to presentaudit by the local authority. The details of Rs42235646.00 was asked through objection memo vide POM No.13/06.02.2018 at Page 23, but the local authority failedto produce the same before audit till its closing and further stated that no details records are made available in the P.S towards old outstanding advance, which willbe traced out and produce the same before next audit for verification

As per DLFA Letter No.7723/ DLFA dated.29.06.2016, the amount of unclassified advance should be suggested for surcharge action against the local authority, whohas not taken over the charge from his predecessor without verifying the advance position. Basing on the

above G.O issued by the DLFA , Odisha, a total sum of Rs.42235646.00 has already been is suggested for recovery in previous A.R.

Para-8.3(D) The details of advance outstanding at the end of the year under audit as on 31.03.2017(P.S A/c)

Sl.No Name & designation of the advanceholder

Ref.tothe Vr.No.& date ofadvance with name of

scheme

Amount of outstanding advance Purpose of advance Name &Designation of

Officals responisble forpayment of the

advanceFormore thanone year

For lessthan one

year

Total

1 Sudarshan Rout,Ex-Cashier P/638/04.03.16 IAY 30000.00 0.00 30000.00 Purpose of basismassion kits

2 Sudarshan Rout,Ex-Cashier P/640/04.03.16,IAY 30000.00 0.00 30000.00 -do-

3 Alekh Ku.,sahu P/637/04.03.16 IAY 38000.00 0.00 38000.00 Contingency & fooding ofmasson training

4 PyarilalMajhi P/639/04.03.16,IAY 38000.00 0.00 38000.00 Masson tyraining

5 Abhilash Singhdeo,APO P/04/04.03.16 15000.00 0.00 15000.00 Cond.of Block levelworkshop IPPE

6 Outstanding advance since inception

up to the year 20013-14,the basing onthe last A.R.

- 7263368.00 0.00 7263368.00

GRAND TOTAL 7414368.00 0.00 7414368.00

Govt. A/c

Sl No. Name & designation of Advance holder Ref. to the vr. No. & date ofadvance with name of the

scheme

Amount of outstanding Advance Purpose ofAdvance

Name & designation ofOfficer responsible for

payment of the adv.

For more thanone year

For lessthan one

year

Total

1 ADITYA KUMAR SAHU(PEO) P-94/9.2.15 ,OAP/ODP 112500.00 0.00 112500.00 OAP/ODP Sri Prabir Nayak,B.D.O.

P-33/9.2.15,OAP/ODP 116100.00 0.00 116100.00 OAP/ODP Sri Prabir Nayak,B.D.O.

39 / 94






Total:- 573600.00 0.00 573600.00

2 AKASH KUMAR SAHU(PEO) P-50/9.2.15, ,OAP/ODP 189300.00 0.00 189300.00 OAP/ODP Sri Prabir kumarNayak,B.D.O.

P-92/9.2.15, ,OAP/ODP 189300.00 0.00 189300.00 OAP/ODP Sri Prabir kumarNayak,B.D.O.

P-116/9.2.15, ,OAP/ODP 161100.00 0.00 161100.00 OAP/ODP Sri Prabir Nayak,B.D.O.

P-137/9.2.15,OAP/ODP 161100.00 0.00 161100.00 OAP/ODP Sri Prabir kumarNayak,B.D.O.







P-210/04.03.16,OAP/ODP 180500.00 0.00 180500.00 OAP/ODP Sri Pitambar Bhoi,B.D.O







prior to 2013-14,OAP/ODP 1702000.00 0.00 1702000.00 OAP/ODP Sri Pitambar Bhoi,B.D.O

P-5/16/4/16,OAP/ODP 0.00 168300.00 168300.00 OAP/ODP Sri Pitambar Bhoi,B.D.O



Total:- 4250600.00 437600.00 4688200.00

3 Alekh Sa(PEO) P-62/30/03/17,OAP/ODP 0.00 115800.00 115800.00 OAP/ODP Sri Pitambar Bhoi,B.D.O

Total:- 0.00 115800.00 115800.00

4 Amrilal Sai prior to 2013-14,OAP/ODP 106000.00 0.00 106000.00 OAP/ODP

Total:- 106000.00 0.00 106000.00

5 Anadi Jana(PEO) P-52/30/03/17,OAP/ODP 0.00 288700.00 288700.00 OAP/ODP Sri Pitambar Bhoi,B.D.O

Total:- 0.00 288700.00 288700.00

6 ARABINDA MOHANTY(GRS) P-48/9.2.15,OAP/ODP 52800.00 0.00 52800.00 OAP/ODP Sri Prabir kumarNayak,B.D.O.

P-69/9.2.15 64800.00 0.00 64800.00 OAP/ODP Sri Prabir kumarNayak,B.D.O.

prior to 2013-14,OAP/ODP 708500.00 0.00 708500.00 OAP/ODP

Total:- 826100.00 0.00 826100.00

7 Arun kumar Behera prior to 2013-14,OAP/ODP 28200.00 0.00 28200.00 OAP/ODP

Total:- 28200.00 0.00 28200.00

8 Balaram Behera prior to 2013-14,OAP/ODP 1647100.00 0.00 1647100.00 OAP/ODP

Total:- 1647100.00 0.00 1647100.00

9 BASANT KUMAR NAG(GRS) P-53/9.2.15,OAP/ODP 96000.00 0.00 96000.00 OAP/ODP Sri Prabir kumarNayak,B.D.O.

40 / 94



Total:- 1895600.00 0.00 1895600.00

10 Benudhar Kandhpani(PEO) P-57/30/03/17,OAP/ODP 0.00 194200.00 194200.00 OAP/ODP Sri Pitambar Bhoi,B.D.O


Total:- 0.00 305700.00 305700.00

11 BHAGABAT PRASAD SAHU(GRS) P-44/9.2.15,OAP/ODP 160200.00 0.00 160200.00 OAP/ODP Sri Prabir kumarNayak,B.D.O.



Total:- 1354000.00 0.00 1354000.00

12 BHAGIRATHI NAIK(PEO) P-77/9.2.15, ,OAP/ODP 116100.00 0.00 116100.00 OAP/ODP Sri Prabir kumarNayak,B.D.O.










Total:- 1495200.00 0.00 1495200.00

13 Bhaskar Ojha prior to 2013-14,OAP/ODP 72000.00 0.00 72000.00 OAP/ODP Sri Pitambar Bhoi,B.D.O

Total:- 72000.00 0.00 72000.00

14 Bhismarathi Nak prior to 2013-14,OAP/ODP 692400.00 0.00 692400.00 OAP/ODP Sri Pitambar Bhoi,B.D.O

Total:- 692400.00 0.00 692400.00

15 Bighnaraj Mund P-56/30/03/17,OAP/ODP 0.00 210200.00 210200.00 OAP/ODP Sri Pitambar Bhoi,B.D.O

Total:- 0.00 210200.00 210200.00

16 Bighneswar Naik prior to 2013-14,OAP/ODP 88000.00 0.00 88000.00 OAP/ODP

Total:- 88000.00 0.00 88000.00

17 Bijaya kumar Samal prior to 2013-14,OAP/ODP 677400.00 0.00 677400.00 OAP/ODP

Total:- 677400.00 0.00 677400.00

18 Bikramaditya Barik prior to 2013-14,OAP/ODP 102415.00 0.00 102415.00 OAP/ODP

Total:- 102415.00 0.00 102415.00

19 BIRENDRA KUMAR MEHER(GPTA) P-217/9.2.15,OAP/ODP 55500.00 0.00 55500.00 OAP/ODP Sri Prabir kumarNayak,B.D.O.




Total:- 222400.00 0.00 222400.00

20 B.p Mahapatra prior to 2013-14,OAP/ODP 45000.00 0.00 45000.00 OAP/ODP

Total:- 45000.00 0.00 45000.00

21 Chanchala Harijan More than 2 years,OAP/ODP 528600.00 0.00 528600.00 OAP/ODP

Total:- 528600.00 0.00 528600.00

22 Chandramani Naik More than 2 years,OAP/ODP 330800.00 0.00 330800.00 OAP/ODP

Total:- 330800.00 0.00 330800.00

41 / 94


23 Chittaranjan Padhi More than 2 years,OAP/ODP 6113731.00 0.00 6113731.00 OAP/ODP

Total:- 6113731.00 0.00 6113731.00

24 Chitrasen Sabar More than 2 years,OAP/ODP 394300.00 0.00 394300.00 OAP/ODP

Total:- 394300.00 0.00 394300.00

25 DEBRAJ RANA(PEO) P-31/9.2.15, ,OAP/ODP 118800.00 0.00 118800.00 OAP/ODP Sri Prabir kumarNayak,B.D.O.









More than 2 years,OAP/ODP 984300.00 0.00 984300.00 OAP/ODP


Total:- 2004700.00 114900.00 2119600.00

26 Dharmaraj Bag More than 2 years,OAP/ODP 886500.00 0.00 886500.00 OAP/ODP

Total:- 886500.00 0.00 886500.00

27 Dilip kumar Sa(PEO) P-63/30/3/17,OAP/ODP 0.00 179700.00 179700.00 OAP/ODP Sri Pitambar Bhoi,B.D.O

Total:- 0.00 179700.00 179700.00

28 Gagan bihari Patra More than 2 years,OAP/ODP 2663500.00 0.00 2663500.00 OAP/ODP

Total:- 2663500.00 0.00 2663500.00

29 GANAPATI NAIK(PEO) P-39/9.2.15, ,OAP/ODP 122400.00 0.00 122400.00 OAP/ODP Sri Prabir kumarNayak,B.D.O.









Total:- 1643900.00 0.00 1643900.00

30 Geeta Harpal More than 2 years,OAP/ODP 271600.00 0.00 271600.00 OAP/ODP

Total:- 271600.00 0.00 271600.00

31 Gopal chandra mishra(JE) More than 2 years,OAP/ODP 919200.00 0.00 919200.00 OAP/ODP

Total:- 919200.00 0.00 919200.00

32 GOURANGA MAJHI(PEO) P-114/9.2.15,,OAP/ODP 141100.00 141100.00 OAP/ODP Sri Prabir kumarNayak,B.D.O.

P-135/9.2.15, ,OAP/ODP 141100.00 141100.00 OAP/ODP Sri Prabir kumarNayak,B.D.O.

P-266/9.2.15,OAP/ODP 104100.00 104100.00 OAP/ODP Sri Prabir kumarNayak,B.D.O.

More than 2 years,OAP/ODP 246300.00 246300.00 OAP/ODP



Total:- 632600.00 300400.00 933000.00

42 / 94


33 HARIHARA NAIK(PEO) P-42/9.2.15,,OAP/ODP 254300.00 254300.00 OAP/ODP Sri Prabir kumarNayak,B.D.O.











More than 2 years,OAP/ODP 4505800.00 4505800.00 OAP/ODP

P-11/16/4/16,OAP/ODP 0.00 165900.00 165900.00 OAP/ODP

Total:- 6519400.00 165900.00 6685300.00

34 Harihara Kumbhar P-54/30/3/17,OAP/ODP 0.00 161800.00 161800.00 OAP/ODP Sri Pitambar Bhoi,B.D.O


Total:- 0.00 303100.00 303100.00

35 HIMANSU SEKHAR SENAPATI(PEO) P-56/9.2.15,OAP/ODP 163900.00 0.00 163900.00 OAP/ODP Sri Prabir kumarNayak,B.D.O.





300.00 0.00 300.00 OAP/ODP


Total:- 1712100.00 0.00 1712100.00

36 Hiradhar Gahir(PEO) P-51/30/3/17,OAP/ODP 0.00 61800.00 61800.00 OAP/ODP Sri Pitambar Bhoi,B.D.O

Total:- 0.00 61800.00 61800.00

37 Iswar chandra Sahu P-58/30/3/17,OAP/ODP 0.00 113100.00 113100.00 OAP/ODP Sri Pitambar Bhoi,B.D.O

Total:- 0.00 113100.00 113100.00

38 Jugal kishor Nail More than 2 years,OAP/ODP 1293600.00 0.00 1293600.00 OAP/ODP

Total:- 1293600.00 0.00 1293600.00

39 KAILASH CHANDRA MOHANTY(PEO) P-45/9.2.15,OAP/ODP 66000.00 0.00 66000.00 OAP/ODP Sri Prabir kumarNayak,B.D.O.






Total:- 1508300.00 0.00 1508300.00

40 Kirti chandra Bag More than 2 years,OAP/ODP 234200.00 0.00 234200.00 OAP/ODP

Total:- 234200.00 0.00 234200.00

41 Ktshor chandra Harijan More than 2 years,OAP/ODP 469600.00 0.00 469600.00 OAP/ODP

Total:- 469600.00 0.00 469600.00

43 / 94


42 Krushna chandra Sahu P-68/30/3/17,OAP/ODP 0.00 157600.00 157600.00 OAP/ODP Sri Pitambar Bhoi,B.D.O


Total:- 0.00 283900.00 283900.00

43 KUNJA BIHARI ACHARYA(PEO) P-58/9.2.15,OAP/ODP 197100.00 0.00 197100.00 OAP/ODP Sri Prabir kumarNayak,B.D.O.





P-17/13/04/2015,OAP/ODP 207600.00 0.00 207600.00 OAP/ODP Sri Prabir kumarNayak,B.D.O.



Prior to 2013-14,OAP/ODP 1483200.00 0.00 1483200.00 OAP/ODP

Total:- 3222000.00 0.00 3222000.00

44 Lambu sikha Prior to 2013-14,OAP/ODP 1051600.00 0.00 1051600.00 OAP/ODP

Total:- 1051600.00 0.00 1051600.00

45 Laxmidhar Harijan Prior to 2013-14,OAP/ODP 219200.00 0.00 219200.00 OAP/ODP

Total:- 219200.00 0.00 219200.00

46 Loknath Adhikari(WEO) P-44/13.12.16,OAP/ODP 0.00 135900.00 135900.00 OAP/ODP Sri Pitambar Bhoi,B.D.O




Total:- 0.00 474300.00 474300.00

47 Madhab Chhatria Prior to 2013-14,OAP/ODP 374200.00 0.00 374200.00 OAP/ODP

Total:- 374200.00 0.00 374200.00

48 Mansingh Sabar Prior to 2013-14,OAP/ODP 160000.00 0.00 160000.00 OAP/ODP

Total:- 160000.00 0.00 160000.00

49 Manoj Ku.Sabar (PEO) P-100/9.2.15, ,OAP/ODP 254300.00 0.00 254300.00 OAP/ODP Sri Prabir kumarNayak,B.D.O.





P-10/13.4.16 0.00 166400.00 166400.00 OAP/ODP

p-9/16.4.16,OAP/ODP 0.00 248300.00 248300.00 OAP/ODP Sri Pitambar Bhoi,B.D.O



Total:- 1247500.00 669200.00 1916700.00

50 Markanda Maharatha Prior to 2013-14,OAP/ODP 624200.00 0.00 624200.00 OAP/ODP Sri Prabir kumarNayak,B.D.O.

Total:- 624200.00 0.00 624200.00

51 Minaketan Dalai P-34/9.2.15,OAP/ODP 161100.00 0.00 161100.00 OAP/ODP Sri Prabir kumarNayak,B.D.O.



Total:- 2319000.00 2319000.00

52 Motilal Bag(APO) Prior to 2013-14,OAP/ODP 20000.00 0.00 20000.00 OAP/ODP

44 / 94


Total:- 20000.00 0.00 20000.00

53 NABIN TUDU(GPTA) P-269/9.2.15,OAP/ODP 68400.00 0.00 68400.00 OAP/ODP Sri Prabir kumarNayak,B.D.O.

Total:- 68400.00 0.00 68400.00

54 Narahari Bhoi(PEO) P-67/30.3.17,OAP/ODP 0.00 247600.00 247600.00 OAP/ODP Sri Pitambar Bhoi,B.D.O

Total:- 0.00 247600.00 247600.00

55 Nayan kumar Naik(GPTA) P-13/13.4.15 124600.00 0.00 124600.00 OAP/ODP Sri Pitambar Bhoi,B.D.O

P-P-76/13.7.15 114000.00 0.00 114000.00 OAP/ODP Sri Pitambar Bhoi,B.D.O

P-97/13.8.15 117900.00 0.00 117900.00 OAP/ODP Sri Pitambar Bhoi,B.D.O


Total:- 356500.00 122300.00 478800.00

56 Parmeswar Senapati(PEO) P-60/30.3.17,OAP/ODP 0.00 288600.00 288600.00 OAP/ODP Sri Pitambar Bhoi,B.D.O


Total:- 0.00 359100.00 359100.00

57 PRABIN KUMAR PANI(GPTA) P-189/9.2.15,OAP/ODP 89400.00 0.00 89400.00 OAP/ODP Sri Prabir kumarNayak,B.D.O.






P-15/16.4.16,OAP/ODP 0.00 87900.00 87900.00 OAP/ODP

Total:- 1374500.00 87900.00 1462400.00

58 Prasnna kumar Das(PEO) P-70/30.3.17,OAP/ODP 0.00 212300.00 212300.00 OAP/ODP Sri Pitambar Bhoi,B.D.O

Total:- 0.00 212300.00 212300.00

59 Pradumna Sahu Prior to 2013-14,OAP/ODP 177300.00 0.00 177300.00 OAP/ODP

177300.00 0.00 177300.00

60 Pramod kumar Sahu Prior to 2013-14,OAP/ODP 764200.00 0.00 764200.00 OAP/ODP

764200.00 0.00 764200.00

61 PYARELAL MAJHI(PEO) P-76/9.2.15, ,OAP/ODP 153600.00 0.00 153600.00 OAP/ODP Sri Prabir kumarNayak,B.D.O.









P-7/16.4.16,OAP/ODP 0.00 176400.00 176400.00 OAP/ODP

Total:- 2660000.00 176400.00 2836400.00

62 Radhamohan Karuan Prior to 2013-14,OAP/ODP 708400.00 0.00 708400.00 OAP/ODP

Total:- 708400.00 0.00 708400.00

63 RAM PRASAD BEHERA(GRS) P-68/9.2.15,,OAP/ODP 104100.00 0.00 104100.00 OAP/ODP Sri Prabir kumarNayak,B.D.O.



45 / 94


Total:- 1608000.00 108300.00 1716300.00

64 RASIKA SAHIU(PEO) P-41/9.2.15, ,OAP/ODP 110100.00 0.00 110100.00 OAP/ODP Sri Prabir kumarNayak,B.D.O.







Total:- 1133100.00 146500.00 1279600.00

65 Rasi Majhi Prior to 2013-14,OAP/ODP 905400.00 0.00 905400.00 OAP/ODP

Total:- 905400.00 0.00 905400.00

66 Sachidanand Naik 934200.00 0.00 934200.00 OAP/ODP

Total:- 934200.00 0.00 934200.00

67 Sadhuram Sahu Prior to 2013-14,OAP/ODP 295000.00 0.00 295000.00 OAP/ODP

Total:- 295000.00 0.00 295000.00

68 SAHASRANSU MISHRA(PEO) P-59/9.2.15,OAP/ODP 143400.00 0.00 143400.00 OAP/ODP Sri Prabir kumarNayak,B.D.O.









Total:- 1193200.00 0.00 1193200.00 OAP/ODP

69 Sanyasi Nayak Prior to 2013-14,OAP/ODP 437200.00 0.00 437200.00 OAP/ODP

Total:- 437200.00 0.00 437200.00

70 Saroj kumar Maharana(PEO) P-65/30.3.17,OAP/ODP 0.00 97000.00 97000.00 OAP/ODP Sri Pitambar Bhoi,B.D.O

Total:- 0.00 97000.00 97000.00

71 Sayed Rahim Prior to 2013-14,OAP/ODP 13848980.00 0.00 13848980.00 OAP/ODP

Total:- 13848980.00 0.00 13848980.00

72 Senapati Mangraj(PEO) P-61/30.3.17,OAP/ODP 0.00 143500.00 143500.00 OAP/ODP Sri Pitambar Bhoi,B.D.O

Total:- 0.00 143500.00 143500.00

73 Birendra Behera Prior to 2013-14,OAP/ODP 50600.00 0.00 50600.00 OAP/ODP

Total:- 50600.00 0.00 50600.00

74 Brajabandhu Mallick Prior to 2013-14,OAP/ODP 160300.00 0.00 160300.00 OAP/ODP

Total:- 160300.00 0.00 160300.00

75 Dharmendra Pradhan Prior to 2013-14,OAP/ODP 1036525.00 0.00 1036525.00 OAP/ODP

Total:- 1036525.00 0.00 1036525.00

76 Jaleswar Naik Prior to 2013-14,OAP/ODP 174200.00 0.00 174200.00 OAP/ODP

Total:- 174200.00 0.00 174200.00

77 KHAGESWAR RANA(WEO) P-216/9.2.15,OAP/ODP 102300.00 0.00 102300.00 OAP/ODP Sri Prabir kumarNayak,B.D.O.


46 / 94


Total:- 120800.00 0.00 120800.00 OAP/ODP

78 KIRTI RANJAN BEHERA(GPTA) P-200/9.2.15,OAP/ODP 172800.00 0.00 172800.00 OAP/ODP Sri Prabir kumarNayak,B.D.O.




P-5/13.4.15 155100.00 0.00 155100.00 OAP/ODP

P-26/12.5.15 211600.00 0.00 211600.00 OAP/ODP

P-110/14.9.15 129700.00 0.00 129700.00 OAP/ODP


Total:- 1187100.00 0.00 1187100.00 OAP/ODP

79 Santanu kumar Sahu Prior to 2013-14,OAP/ODP 140000.00 0.00 140000.00 OAP/ODP

Total:- 140000.00 0.00 140000.00

80 S.p. Kengua Prior to 2013-14,OAP/ODP 69000.00 0.00 69000.00 OAP/ODP

Total:- 69000.00 0.00 69000.00

81 Srinibas Dey Prior to 2013-14,OAP/ODP 750.00 0.00 750.00 OAP/ODP

Total:- 750.00 0.00 750.00

82 Surasan Mallick Prior to 2013-14,OAP/ODP 223400.00 0.00 223400.00 OAP/ODP

Total:- 223400.00 0.00 223400.00

83 Subrat Sahu Prior to 2013-14,OAP/ODP 380200.00 0.00 380200.00 OAP/ODP

Total:- 380200.00 0.00 380200.00

84 Subrat kumar Budhia Prior to 2013-14,OAP/ODP 178200.00 0.00 178200.00 OAP/ODP

Total:- 178200.00 0.00 178200.00

85 Sudrsan Rout Prior to 2013-14,OAP/ODP 178200.00 0.00 178200.00 OAP/ODP

Total:- 178200.00 0.00 178200.00

86 Sudhansu Bag P-40/9.2.15,OAP/ODP 116100.00 0.00 116100.00 OAP/ODP Sri Prabir kumarNayak,B.D.O.


Prior to 2013-14 1169600.00 0.00 1169600.00 OAP/ODP

Total:- 1401800.00 0.00 1401800.00 OAP/ODP

87 Suryamani Durga Prior to 2013-14,OAP/ODP 740300.00 0.00 740300.00 OAP/ODP

Total:- 740300.00 0.00 740300.00

88 UCHHABA MAJHI(PEO) P-74/9.2.15,,OAP/ODP 161100.00 0.00 161100.00 OAP/ODP Sri Prabir kumarNayak,B.D.O.









P-14/16.4.16,OAP/ODP 0.00 56100.00 56100.00 OAP/ODP

Total:- 4880500.00 56100.00 4936600.00

89 UGRESAN BAG(GRS) P-67/9.2.15,OAP/ODP 120600.00 0.00 120600.00 OAP/ODP Sri Prabir kumarNayak,B.D.O.


47 / 94


Total:- 1622700.00 0.00 1622700.00

90 UGRESAN GOUD(PEO) Prior to 2013-14,OAP/ODP 310300.00 0.00 310300.00 OAP/ODP Sri Prabir kumarNayak,B.D.O.

Total:- 310300.00 0.00 310300.00

91 UMASHANKAR PRADHAN(PEO) P-51/9.2.15, ,OAP/ODP 141100.00 0.00 141100.00 OAP/ODP Sri Prabir kumarNayak,B.D.O.










P-2/16.4.16,OAP/ODP 0 231900.00 231900.00

Total:- 5004879.00 231900.00 5236779.00 OAP/ODP Sri Pitambar Bhoi,B.D.O

92 Khadal Rout P/04/31.01.2017, PMS 0.00 20000.00 20000.00

Total:- 0 20000.00 20000.00

93 Unclassified MDM Prior to 2013-14 2555118 0.00 2555118.00

Staff Salary 2013-14 228444 0.00 228444.00

Trs salary Prior to 2013-14 28961 0.00 28961.00

Total:- 2812523 0 2812523

Grand Total of Govt.A/c 98577003 6033200 104610203

Grand Total of both P.S A/c& Govt. A/c

105991371.00 6033200 112024571.00

DETAILS OF ADVANCE ADJUSTED DURING THE YEAR 2016-17 :-

The list of advances adjusted during the year 2016-17 for both the PS & Govt account is furnished in the following table.

Sl. No. Name of the Advance holder Name of theCash Book

Vr.No/date inwhich advance

adjusted

Amount of Advanceadjusted

Individual totalamount adjusted

Ref to the Vr.No./datein which the advancewas previously paid

PS A/C

1 MISS ABHILASHA SINGHDEO, APO NREGS J-1/21.3.17 20,000.00 20,000.00 1/30.6.14

TOTAL OF PS A/C 20,000.00 20,000.00

GOVT A/C

1 ADITYA KUMAR SAHU(PEO) OAP/ODP J-3/8.4.16 1,24,500.00 11,62,100.00 P-214/16.02.16

OAP/ODP J-3/8.4.16 1,20,000.00 P-242/14.3.16

OAP/ODP J-36/31.3.17 1,22,700.00 P-4/16.4.16

OAP/ODP R-37/31.3.17 1,800.00

OAP/ODP J-8/30.3.17 1,16,100.00 P-33/9.2.15

OAP/ODP J-8/30.3.17 1,12,500.00 P-94/9.2.15

OAP/ODP J-8/30.3.17 1,12,500.00 P-115/9.2.15

48 / 94


OAP/ODP J-8/30.3.17 1,20,600.00 P-124/9.2.15

OAP/ODP J-8/30.3.17 8,100.00 P-145/9.2.15

OAP/ODP J-8/30.3.17 1,11,300.00 P-242/9.2.15

OAP/ODP J-8/30.3.17 2,12,000.00 P-261/9.2.15

2 AKASH KUMAR SAHU(PEO) OAP/ODP J-4/08.4.16 1,14,300.00 2,48,200.00 P-231/16.02.16

OAP/ODP J-4/08.4.16 25,600.00 P-232/4.3.16

OAP/ODP J-4/08.4.16 1,08,300.00 P-259/14.3.16

3 Alekh chandra Bishi(PEO) OAP/ODP J-35/31.3.17 1,72,500.00 1,80,000.00 P-53/30.3.17

OAP/ODP R-38/31.3.17 7,500.00

4 BHAGIRATHI NAIK(PEO) OAP/ODP J-37/31.3.17 1,17,300.00 15,62,800.00 P-19/13/04/2015

OAP/ODP J-37/31.3.17 1,64,400.00 P-40/12.5.16

OAP/ODP J-24/30.3.17 1,17,300.00 P-82/03/07/2015

OAP/ODP J-24/30.3.17 1,15,500.00 P-103/13.8.15

OAP/ODP J-24/30.3.17 1,15,500.00 P-124/14.9.15

OAP/ODP J-24/30.3.17 1,15,500.00 P-145/14.10.15

OAP/ODP J-24/30.3.17 1,15,500.00 P-166/16.11.15

OAP/ODP J-24/30.3.17 1,26,500.00 P-187/15.12.15

OAP/ODP J-24/30.3.17 2,05,800.00 P-208/14.1.16

OAP/ODP J-24/30.3.17 1,26,500.00 P-229/16.2.16

OAP/ODP J-24/30.3.17 1,21,500.00 P-257/14.3.16

OAP/ODP J-21/30.3.17 1,16,400.00 P-19/16.4.16

OAP/ODP R-27/30.3.17 5,100.00

5 BIRENDRA KUMAR MEHER GPTA OAP/ODP J-14/30.3.17 59,000.00 4,83,000.00 P-85/13.8.15

OAP/ODP J-14/30.3.17 59,200.00 P-106/14.9.15

OAP/ODP J-14/30.3.17 56,400.00 P-127/14.10.15

OAP/ODP J-14/30.3.17 54,000.00 P-148/165.11.15

OAP/ODP J-14/30.3.17 54,000.00 P-169/15.12.15

OAP/ODP J-14/30.3.17 90,000.00 P-190/14.1.16

OAP/ODP J-14/30.3.17 54,000.00 P-211/15.2.16

OAP/ODP J-14/30.3.17 56,400.00 P-239/14.3.16

6 Debraj Rana(PEO) OAP/ODP J-21/30.3.17 1,16,700.00 11,12,500.00 P-81/13.7.15

OAP/ODP J-21/30.3.17 1,14,900.00 P-102/13.8.15

OAP/ODP J-21/30.3.17 1,14,900.00 P-123/14.9.15

OAP/ODP J-21/30.3.17 1,14,900.00 P-144/14.10.15

OAP/ODP J-21/30.3.17 1,14,900.00 P-165/16.11.15

OAP/ODP J-21/30.3.17 1,14,900.00 P-186/15.12.15

OAP/ODP J-21/30.3.17 1,91,500.00 P-207/14.1.16

OAP/ODP J-21/30.3.17 1,14,900.00 P-228/16.2.16

OAP/ODP J-21/30.3.17 1,14,900.00 P-256/14.3.16

7 GANAPATI NAIK(PEO) OAP/ODP J-10/30.3.17 1,07,400.00 9,32,200.00 P-113/14.9.15

OAP/ODP J-10/30.3.17 1,07,400.00 P-134/14.10.15

OAP/ODP J-10/30.3.17 1,07,400.00 P-155/16.11.15

OAP/ODP J-10/30.3.17 1,07,000.00 P-176/15.12.15

49 / 94


OAP/ODP J-10/30.3.17 1,07,400.00 P-218/16.2.16

OAP/ODP J-10/30.3.17 1,80,400.00 P-197/15.2.16

OAP/ODP J-10/30.3.17 1,07,400.00 P-246/14.3.16

OAP/ODP J-10/30.3.17 400.00 P-260/30.3.16

OAP/ODP J-10/30.3.17 1,05,000.00 P-8/16.4.16

OAP/ODP R-19/30.3.17 2,400.00

8 GOURANGA MAJHI(PEO) J-19/30.3.17 1,09,200.00 10,66,000.00 P-72/13.7.15

J-19/30.3.17 1,10,400.00 P-93/13.8.15

J-19/30.3.17 1,10,400.00 P-114/14.9.15

J-19/30.3.17 1,10,400.00 135/14.10.15

J-19/30.3.17 1,10,400.00 P-156/16.11.15

J-19/30.3.17 1,10,400.00 P-177/15.12.15

J-19/30.3.17 1,84,000.00 P-198/16.2.16

J-19/30.3.17 1,10,400.00 P-219/16.2.16

J-19/30.3.17 1,10,400.00 P-247/14.3.16

9 Himanshu Sekhar Senapati(PEO) OAP/ODP J-6/30.3.17 19,600.00 6,10,500.00 P-112/9.2.15

OAP/ODP J-6/30.3.17 1,76,400.00 P-6/13.4.15

OAP/ODP J-8/30.3.17 1,96,000.00 P-244/14.3.16

OAP/ODP J-17/30.3.17 2,18,100.00 P-6/16.4.16

OAP/ODP R-8/30.3.17 400.00

10 Kunja Bihari Acharjya(PEO) OAP/ODP J-28/30.3.17 2,22,600.00 24,75,400.00 P-80/13.7.15

OAP/ODP J-28/30.3.17 2,15,700.00 P-101/13.8.15

OAP/ODP J-28/30.3.17 2,29,700.00 P-122/14.9.15

OAP/ODP J-28/30.3.17 2,15,700.00 P-143/14.1015

OAP/ODP J-28/30.3.17 2,50,700.00 P-164/16.11.15

OAP/ODP J-28/30.3.17 2,33,400.00 P-185/15.12.15

OAP/ODP J-28/30.3.17 3,89,400.00 P-206/14.1.16

OAP/ODP J-28/30.3.17 2,39,400.00 P-227/16.2.16

OAP/ODP J-28/30.3.17 2,39,400.00 P-255/14.3.17

OAP/ODP J-29/30.3.17 2,27,100.00 P-17/16.4.16

OAP/ODP R-25/30.317 12,300.00

11 MANOJ KUMAR SABAR(PEO) OAP/ODP J-15/30.3.17 79,900.00 23,82,300.00 P-10/13.4.15

OAP/ODP J-15/30.3.17 2,46,300.00 P-73/13.7.15

OAP/ODP J-15/30.3.17 2,28,300.00 P-94/13.8.15

OAP/ODP J-15/30.3.17 2,28,300.00 P-115/14.9.15

OAP/ODP J-15/30.3.17 2,48,300.00 P-136/14.10.15

OAP/ODP J-15/30.3.17 2,60,300.00 P-157/16.11.15

OAP/ODP J-15/30.3.17 2,60,300.00 P-178/15.12.15

OAP/ODP J-15/30.3.17 4,34,100.00 P-199/16.2.16

OAP/ODP J-15/30.3.17 1,48,200.00 P-220/16.2.16

OAP/ODP J-15/30.3.17 2,48,300.00 P-248/14.3.16

12 NABIN TUDU(GPTA) OAP/ODP J-34/31.3.17 66,000.00 11,12,200.00 P-123/9.2.15

OAP/ODP J-34/31.3.17 66,000.00 P-144/9.2.15

50 / 94


OAP/ODP J-34/31.3.17 63,300.00 P-207/9.2.15

OAP/ODP J-34/31.3.17 61,800.00 P-228/9.2.15

OAP/ODP J-11/30.3.17 68,400.00 12/13.4.15

OAP/ODP J-11/30.3.17 64,800.00 P-54/13.6.15

OAP/ODP J-11/30.3.17 64,800.00 P-75/13.7.15

OAP/ODP J-11/30.3.17 63,900.00 P-96/13.8.15

OAP/ODP J-11/30.3.17 63,600.00 P-117/14.9.15

OAP/ODP J-11/30.3.17 63,600.00 P-138/14.10.15

OAP/ODP J-11/30.3.17 68,100.00 P-159/16.11.15

OAP/ODP J-11/30.3.17 68,100.00 P-180/15.12.15

OAP/ODP J-11/30.3.17 1,13,500.00 P-201/16.2.16

OAP/ODP J-11/30.3.17 68,100.00 P-222/16.2.16

OAP/ODP J-11/30.3.17&

J-34/31.3.17

68,100.00 P-250/14.3.16

OAP/ODP J-30/30.3.17 67,800.00 P-12/16.4.16

OAP/ODP R-26/30.3.17 12,300.00

13 NAYAN KUMAR NAIK (GPTA) OAP/ODP J-20/30.3.17 9,300.00 9,47,900.00 P-97/138.15

OAP/ODP J-20/30.3.17 1,27,200.00 P-118/14.9.15

OAP/ODP J-20/30.3.17 1,17,900.00 P-139/14.10.15

OAP/ODP J-20/30.3.17 1,22,300.00 P-160/16.11.15

OAP/ODP J-20/30.3.17 1,22,300.00 P-181/15.12.15

OAP/ODP J-20/30.3.17 2,04,300.00 P-202/16.2.16

OAP/ODP J-20/30.3.17 1,22,300.00 P-223/16.2.16

OAP/ODP J-20/30.3.17 1,22,300.00 P-251/14.316

14 OAP/ODP 1,66,600.00 16,10,800.00 P-70/13.7.15

OAP/ODP 1,64,400.00 P-91/13.8.15

OAP/ODP 1,64,400.00 P-112/14.9.15

OAP/ODP 1,64,400.00 P-133/14.10.15

OAP/ODP 1,64,400.00 P-154/16.11.15

OAP/ODP 1,54,400.00 P-175/15.12.15

OAP/ODP 2,81,400.00 P-196/16.2.16

OAP/ODP 1,64,400.00 P-217/16.2.16

OAP/ODP 1,76,400.00 P-245/14.3.16

OAP/ODP 10,000.00 P-26130.3.16

15 RASIKA SAHU(PEO) OAP/ODP 1,45,300.00 15,09,600.00 P-45/13.6.15

OAP/ODP 1,45,300.00 P-66/13.7.15

OAP/ODP 1,36,500.00 P-87/13.8.15

OAP/ODP 1,36,500.00 P-108/14.9.15

OAP/ODP 1,36,500.00 P-129/14.10.15

OAP/ODP 1,36,500.00 P-150/16.11.15

OAP/ODP 1,36,500.00 P-171/15.12.15

OAP/ODP 2,48,500.00 P-192/14.1.16

OAP/ODP 1,41,500.00 P-213/16.2.16

51 / 94


OAP/ODP 1,46,500.00 P-241/14.3.16

16 SAHASHRANSHU MISHRA(PEO) OAP/ODP J-18/30.3.17 1,43,400.00 14,58,500.00 P-59/9.2.15

OAP/ODP J-18/30.3.17 96,000.00 P-126/9.2.15

OAP/ODP J-18/30.3.17 1,79,400.00 P-127/9.2.15

OAP/ODP J-18/30.3.17 96,000.00 P-147/9.2.15

OAP/ODP J-18/30.3.17 1,38,600.00 P-148/9.2.15

OAP/ODP J-18/30.3.17 1,53,000.00 P-190/9.2.15

OAP/ODP J-18/30.3.17 1,38,600.00 P-252/9.2.15

OAP/ODP J-18/30.3.17 99,600.00 P-16/13.4.15

OAP/ODP J-2/30.3.17 1,41,300.00 P-226/16.2.16

OAP/ODP J-2/30.2.17 1,36,300.00 P-254/16.2.16

OAP/ODP J-16/30.3.17 1,35,600.00 P-16/16.4.16

OAP/ODP R-1/303.17 700.00

17 Sri Kirti Ranjan Behera, GPTA OAP/ODP J-22/30.3.17 1,67,800.00 4,65,300.00 47/13.6.15

OAP/ODP J-22/30.3.17 1,67,800.00 P-68/13.7.15

OAP/ODP J-22/30.3.17 1,29,700.00 P-89/13.8.15

18 Subrat Mallick(GPTA) OAP/ODP J-33/30.3.17 54,300.00 56,400.00 P-1/16.4.16

OAP/ODP R-29/30.3.17 2,100.00

19 Ugresan Goud(PEO) OAP/ODP J-7/8.4.16 1,60,500.00 43,91,200.00 P-43/9.2.153/

OAP/ODP J-7/8.4.16 1,60,500.00 P-64/9.2.15

OAP/ODP J-7/8.4.16 1,60,500.00 P-89/9.2.15

OAP/ODP J-7/8.4.16 1,60,500.00 P-110/9.2.15

OAP/ODP J-7/8.4.16 1,60,500.00 P-131/9.2.15

OAP/ODP J-7/8.4.16 1,60,500.00 P-152/9.2.15

OAP/ODP J-7/8.4.16 1,60,500.00 P-173/9.2.15

OAP/ODP J-7/8.4.16 1,58,400.00 P-194/9.2.15

OAP/ODP J-7/8.4.16 1,58,400.00 P-215/9.2.15

OAP/ODP J-7/8.4.16 1,58,400.00 P-236/9.2.15

OAP/ODP J-7/8.4.16 1,58,400.00 P-256/9.2.15

OAP/ODP J-7/8.4.16 1,58,400.00 P-277/9.2.15

OAP/ODP J-7/8.4.16 1,58,400.00 P-20/13.4.15

OAP/ODP J-7/8.4.16 2,08,800.00 P-41/12.5.15

OAP/ODP J-7/8.4.16 1,52,400.00 P-62/13.6.15

OAP/ODP J-7/8.4.16 1,71,900.00 P-83/13.7.15

OAP/ODP J-7/8.4.16 1,57,800.00 P-104/13.8.15

OAP/ODP J-7/8.4.16 1,57,800.00 P-125/14.9.15

OAP/ODP J-7/8.4.16 1,57,800.00 P-146/14.10.15

OAP/ODP J-7/8.4.16 1,57,800.00 P-167/16.11.15

OAP/ODP J-7/8.4.16 1,57,800.00 P-188/15.12.15

OAP/ODP J-7/8.4.16 2,63,000.00 P-209/14.1.16

OAP/ODP J-7/8.4.16 1,57,800.00 P-230/16.2.16

OAP/ODP J-7/8.4.16 4,16,600.00 P-258/14.3.16

OAP/ODP J-32/30.3.17 1,55,100.00 P-20/16.4.16

52 / 94


OAP/ODP R-28/30.3.17 2,700.00

TOTAL OF GOVT A/C 2,37,66,900.00 2,37,66,900.00

GRAND TOTAL 2,37,86,900.00 2,37,86,900.00

Responsible Person for this paragraph

Slno Name Designation Adress Amount(In Rs:)1 KIRTI RANJAN BEHERA GPTA AT-PO-LANJIGARH P.S

DIST-KALAHANDI248200.00

2 PRABIR KU.PANI GPTA AT-PO-LANJIGARH P.SDIST-KALAHANDI

458350.00

3 MANOJ KU.SABAR PEO AT-PO-LANJIGARH P.SDIST-KALAHANDI

83200.00

4 DEBRAJ RANA PEO AT-PO-NARLA P.S.DIST-KALAHANDI

58500.00

5 ADITYA KU.SAHU PEO AT-PO-LANJIGARH P.SDIST-KALAHANDI

55650.00

6 BIRENDRA KU.MEHER GPTA AT-PO-LANJIGARH P.SDIST-KALAHANDI

27750.00

7 GANAPATI NAIK PEO AT-PO-M.RAMPUR P.S.DIST-KALAHANDI

216000.00

8 GOPAL CH.MISHRA J.E AT-PO-LANJIGARH P.SDIST-KALAHANDI

459600.00

9 GOURANBGA NAJHI PEO AT-PO-LANJIGARH P.SDIST-KALAHANDI

123150.00

10 HARIHARA NAIK PEO AT-PO-M.RAMPUR P.S.DIST-KALAHANDI

1014700.00

11 KUNJABIHARI ACHARYA PEO AT-PO-JUNAGARH P.S.DIST-KALAHANDI

350400.00

12 NAYAN KU.NAIK GPTA AT-PO-JAIPATNA P.S.DIST-KALAHANDI

178250.00

13 SAHASRANSHU MISHRA PEO AT-PO-KESINGA P.S.DIST-KALAHANDI

69300.00

14 PITAMBAR BHOI BDO AT-PO-LANJIGARH P.S.DIST-KALAHANDI

3577950.00

15 PRARILAL MAJHI PEO AT-PO-LANJIGARH P.SDIST-KALAHANDI

180100.00

16 UCHHABA MAJHI PEO AT-PO-KOKSARA P.S.DIST-KALAHANDI

394200.00

17 UMASHANKARPRADHAN

PEO AT-PO-LANJIGARH P.SDIST-KALAHANDI

1153000.00

18 PRABIRA KU.NAIK EX-BDO NOW ATSUB-COLLECTOR

RAYAGADADIST-RAYAGADA

2321900.00

19 AKASH KU.SAHU PEO AT-PO-LANJIGARH P.SDIST-KALAHANDI

792000.00

20 SUDARSHAN ROUT EX-CASHIER NOW AT TAHASILOFFICE LANJIGARG

DIST-KALAHANDI

30000.00

21 ABHILASH SINGHDEO APO AT-PO-LANJIGARH P.SDIST-KALAHANDI

7500.00

53 / 94


PARA: 9 GRANTS

Lanjigarh 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 131655420.61 154664989.00 286320409.61 145733459.00 31-03-2017 140586950.61

GRANDTOTAL

131655420.61 154664989.00 286320409.61 145733459.00 140586950.61

Comments :

N.B- The C.B of grant shsown in the abstarct position as on 31.03.2016 was reflected as Rs.107382.35 which does snot agree with the grant position of the Fiancialstatement. However, O.B as on 01.04.2016 was taken in the present audit basing on the actual C.B as on 31.03.2016 of Financial statement comes toRs.131655420.61

The details of grant position during the year under audit i.e. 2016-17 is furnished below

Sl.No Head of Accounts Opening Balance ason 01.04.2016

Receipt during theyear

Total Expenditure duringthe year

Closing balance ason 31.03.2017

1 2 3 4 5 6 7

I P.R Deptt.(Schemataic)

1 Maintenance & Repair of P.S Qtr 0.00 0.00 0.00 0.00 0.00

Total:- 0.00 0.00 0.00 0.00 0.00

II P.R Deptt.(Non-Schemataic) 0.00 0.00 0.00

1 Execution of Block Programme 0.59 0.00 0.59 0.00 0.59

2 Sanitary well 148069.00 0.00 148069.00 0.00 148069.00

3 Rep.of staff Qtr 1726650.00 0.00 1726650.00 0.00 1726650.00

4 SNP centre -1618.76 0.00 -1618.76 0.00 -1618.76

5 ANP work -7455.48 0.00 -7455.48 0.00 -7455.48

6 Care Godown -1000.00 0.00 -1000.00 0.00 -1000.00

7 Dug well -2174.00 0.00 -2174.00 0.00 -2174.00

8 Rep.of ICDS Qtr 2052.00 0.00 2052.00 0.00 2052.00

9 P.Sroads 1312742.00 0.00 1312742.00 0.00 1312742.00

10 MIP -178937.18 0.00 -178937.18 0.00 -178937.18

11 G.P Tank -6953.00 0.00 -6953.00 0.00 -6953.00

12 Rep.ofwell -6137.92 0.00 -6137.92 0.00 -6137.92

13 Rep.of PS/G.P.Tank 6361.42 0.00 6361.42 0.00 6361.42

14 Addl. Office room -5122.15 0.00 -5122.15 0.00 -5122.15

15 Const.of AWC building 6048706.85 11750000.00 17798706.85 18099910.00 -301203.15

16 TC/SC of care 20000.00 0.00 20000.00 0.00 20000.00

17 Const.of CDPO Office 36027.00 0.00 36027.00 0.00 36027.00

18 Refund ofPRR charges 20000.00 0.00 20000.00 0.00 20000.00

19 Maintenance of P.S building -290185.00 0.00 -290185.00 0.00 -290185.00

20 Land acquition opf Block Office building 1603816.00 0.00 1603816.00 0.00 1603816.00

54 / 94


21 Hon.TA/DA ofNon-officials -329163.63 545520.00 216356.37 280500.00 -64143.63

22 P.R Divas 23400.00 0.00 23400.00 0.00 23400.00

Total:- 10119077.74 12295520.00 22414597.74 18380410.00 4034187.74

III G.P Deptt. 0.00 0.00 0.00

1 G.P share -5749.00 0.00 -5749.00 0.00 -5749.00

2 G.P staffs 28009.00 0.00 28009.00 0.00 28009.00

3 G.P Tank 79.58 0.00 79.58 0.00 79.58

4 G.P road 760.12 0.00 760.12 0.00 760.12

5 G.P well 2943.00 0.00 2943.00 0.00 2943.00

6 G.P election -228790.00 2717106.00 2488316.00 1654405.00 833911.00

7 G.P sports 9058.00 0.00 9058.00 0.00 9058.00

8 G.P/P.S scrutiny deposit 18096.00 0.00 18096.00 0.00 18096.00

9 Hon.& DA to sarpanch 255801.00 0.00 255801.00 0.00 255801.00

Total:- 80207.70 2717106.00 2797313.70 1654405.00 1142908.70

IV Education Deptt. 0.00 0.00 0.00

1 Rep.of Schoolbuilding -289587.79 0.00 -289587.79 0.00 -289587.79

2 Teachers Contingency 7737.00 0.00 7737.00 0.00 7737.00

3 Finance Commission -110779.00 0.00 -110779.00 0.00 -110779.00

Total:- -392629.79 0.00 -392629.79 0.00 -392629.79

V H & TW Deptt. 0.00 0.00 0.00

1 Rep.lof of School 20.00 0.00 20.00 0.00 20.00

2 Const.of Hostel building 456.00 0.00 456.00 0.00 456.00

3 Stipend toSC/ST student 67484.00 0.00 67484.00 0.00 67484.00

4 Madhupur Sevashram 1664.04 0.00 1664.04 0.00 1664.04

5 Credit Mela 664.00 0.00 664.00 0.00 664.00

6 Boarding Charges -4960.00 0.00 -4960.00 0.00 -4960.00

7 SEBC Merit Scholarship -300.00 0.00 -300.00 0.00 -300.00

Total:- 65028.04 0.00 65028.04 0.00 65028.04

VI Sports & Culture Deptt. 0.00 0.00 0.00

1 Dev.of Play ground 0.00 0.00 0.00 0.00 0.00

3 PYKKA 0.00 0.00 0.00 0.00 0.00

Total:- 0.00 0.00 0.00 0.00 0.00

VII ITDA grants 0.00 0.00 0.00

1 Grain Golla 5192.97 0.00 5192.97 0.00 5192.97

2 ITDA grants 52887.00 0.00 52887.00 0.00 52887.00

3 Land reclaimation -77505.00 0.00 -77505.00 0.00 -77505.00

4 Hostel building 33780.00 0.00 33780.00 0.00 33780.00

5 MIP of Trilochan pur 59363.00 0.00 59363.00 0.00 59363.00

6 Banana Cultivation -18503.00 0.00 -18503.00 0.00 -18503.00

7 Tribal crops 180825.60 0.00 180825.60 0.00 180825.60

55 / 94


8 Land Development -57000.00 0.00 -57000.00 0.00 -57000.00

9 Tribal crafts 200000.00 0.00 200000.00 0.00 200000.00

10 Micro Cradit support 400000.00 0.00 400000.00 0.00 400000.00

Total:- 779040.57 0.00 779040.57 0.00 779040.57

VIII DRDA grants 0.00 0.00 0.00

1 NREP -639826.06 0.00 -639826.06 0.00 -639826.06

2 ERRP 57345.45 0.00 57345.45 0.00 57345.45

3 Sericulture 22205.25 0.00 22205.25 0.00 22205.25

4 Pisciculture 7313.41 0.00 7313.41 0.00 7313.41

5 Dug well -121703.25 0.00 -121703.25 0.00 -121703.25

6 Veg cultivation 1600.00 0.00 1600.00 0.00 1600.00

7 Fisheries -2.41 0.00 -2.41 0.00 -2.41

8 Land reclamation 77194.29 0.00 77194.29 0.00 77194.29

9 Insurance 14091.00 0.00 14091.00 0.00 14091.00

10 PMMP 1656.00 0.00 1656.00 0.00 1656.00

11 TRYSEM -18667.91 0.00 -18667.91 0.00 -18667.91

12 MMB cost of rice -480841.00 0.00 -480841.00 0.00 -480841.00

13 DWACRA(Salary) -1244.00 0.00 -1244.00 0.00 -1244.00

14 Pay ofJ.A 35000.00 0.00 35000.00 0.00 35000.00

15 RLEGP 7137.00 0.00 7137.00 0.00 7137.00

16 Jibandharpur -45580.00 0.00 -45580.00 0.00 -45580.00

17 DPAP -27126.00 0.00 -27126.00 0.00 -27126.00

18 BondedLabour 623.00 0.00 623.00 0.00 623.00

19 MNP 6350.00 0.00 6350.00 0.00 6350.00

20 JRY G.P share -43361.00 0.00 -43361.00 0.00 -43361.00

21 IAY Normal 26597803.46 6881754.00 33479557.46 21111095.00 12368462.46

22 MLALAD 16946050.80 3584000.00 20530050.80 3981181.00 16548869.80

23 MPLAD 5277361.00 500000.00 5777361.00 1222077.00 4555284.00

24 BiogasSubsidy -33400.00 0.00 -33400.00 0.00 -33400.00

25 JRY contingency 5500.00 0.00 5500.00 0.00 5500.00

26 DRDA P.S share -307520.00 0.00 -307520.00 0.00 -307520.00

27 DRDA Z.P share 83919.89 0.00 83919.89 0.00 83919.89

28 DRDA Training -6970.00 0.00 -6970.00 0.00 -6970.00

29 Bank Building 6713.00 0.00 6713.00 0.00 6713.00

30 Sericulture building -9316.00 0.00 -9316.00 0.00 -9316.00

31 OBB building -368152.00 0.00 -368152.00 0.00 -368152.00

32 LAC building 164035.00 0.00 164035.00 0.00 164035.00

33 IRDP 0.50 0.00 0.50 0.00 0.50

34 W.Cdeptt. -691101.00 0.00 -691101.00 0.00 -691101.00

35 MPCC building -3318.00 0.00 -3318.00 0.00 -3318.00

36 RDP fisheries -123777.00 0.00 -123777.00 0.00 -123777.00

56 / 94


37 SDP 2850000.00 200000.00 3050000.00 0.00 3050000.00

38 IJRY -885383.00 0.00 -885383.00 148670.00 -1034053.00

39 Million well -8451.00 0.00 -8451.00 0.00 -8451.00

40 ASMF well 66061.00 0.00 66061.00 0.00 66061.00

41 Dry Land farmning -5795.00 0.00 -5795.00 0.00 -5795.00

42 IRDP(Infrasturure) -534437.00 0.00 -534437.00 0.00 -534437.00

43 JRY Moorum box -7975.00 0.00 -7975.00 0.00 -7975.00

44 Handloom /Powereloom 120.00 0.00 120.00 0.00 120.00

45 Incentive grant 113028.00 0.00 113028.00 0.00 113028.00

46 Hon.to SSS 643500.00 0.00 643500.00 0.00 643500.00

47 SGSY (Infracstrucure) 1083482.00 0.00 1083482.00 0.00 1083482.00

48 PMGY (G.A) 742802.00 0.00 742802.00 0.00 742802.00

49 JRY (P.S share -305980.00 0.00 -305980.00 0.00 -305980.00

50 RCP -550158.00 0.00 -550158.00 0.00 -550158.00

51 Sanitary Latrine 2800.00 0.00 2800.00 0.00 2800.00

52 SPF 11632930.00 600000.00 12232930.00 3044069.00 9188861.00

53 SGRY-I -3023312.00 0.00 -3023312.00 0.00 -3023312.00

54 SGRY-II 713399.00 0.00 713399.00 0.00 713399.00

55 Awc building 855863.00 0.00 855863.00 0.00 855863.00

56 NFFWP -920840.00 0.00 -920840.00 0.00 -920840.00

57 Traditional Water body 138945.00 0.00 138945.00 0.00 138945.00

58 MGNREGS -4574427.00 1218995.00 -3355432.00 1206397.00 -4561829.00

59 RLTAP (Cluster) 23803.00 0.00 23803.00 356000.00 -332197.00

60 Const.of Kalyan Mandap -355621.00 0.00 -355621.00 0.00 -355621.00

61 Community hall -466298.00 0.00 -466298.00 0.00 -466298.00

62 RLTAP(AWC) 1605611.00 0.00 1605611.00 0.00 1605611.00

63 WODC 10811629.00 11550000.00 22361629.00 9393760.00 12967869.00

64 EAS 21689.00 0.00 21689.00 0.00 21689.00

65 Watershed 3572.00 0.00 3572.00 0.00 3572.00

66 Market Complex -80000.00 0.00 -80000.00 0.00 -80000.00

67 Flood & Cyclone -68347.00 0.00 -68347.00 0.00 -68347.00

68 BKBK 20745203.00 21700000.00 42445203.00 16291252.00 26153951.00

69 SC/ST Dev. 578277.00 0.00 578277.00 0.00 578277.00

70 TFC.CFC 7811917.00 5350216.00 13162133.00 12157349.00 1004784.00

71 BRGF 2777990.00 377765.00 3155755.00 2632517.00 523238.00

72 SGSY (Revoilving fund) 3972095.00 0.00 3972095.00 0.00 3972095.00

73 SGSY(Dev.work) -68526.00 0.00 -68526.00 0.00 -68526.00

74 SGSY Refunded to DRDA -787821.00 0.00 -787821.00 0.00 -787821.00

75 Dev.of Play ground 299982.00 0.00 299982.00 0.00 299982.00

76 Const.of C.Croad 5261959.00 3543483.00 8805442.00 8345117.00 460325.00

77 3rd SFC(Road/Bridge) 14694461.00 9583132.00 24277593.00 13534736.00 10742857.00

57 / 94


78 IAP -2005717.00 0.00 -2005717.00 5001549.00 -7007266.00

79 NRLM -316763.00 100000.00 -216763.00 100000.00 -316763.00

80 Const.of requisition 1106442.00 0.00 1106442.00 0.00 1106442.00

81 DWACRA (Revolving fund) -12649.00 0.00 -12649.00 0.00 -12649.00

82 GGY 0.00 73663998.00 73663998.00 22416397.00 51247601.00

83 IAY contingency 0.00 799020.00 799020.00 171844.00 627176.00

IAY FRA 0.00 0.00 0.00 2707205.00 -2707205.00

BPGY (Mo-kudia) 0.00 0.00 0.00 1618500.00 -1618500.00

Total:- 119969053.42 139652363.00 259621416.42 125439715.00 134181701.42

IX Revenue Deptt. 0.00 0.00 0.00

1 L.I work -245284.00 0.00 -245284.00 0.00 -245284.00

2 FDR /CRF 411149.00 0.00 411149.00 0.00 411149.00

Total:- 165865.00 0.00 165865.00 0.00 165865.00

X Agriculture Department 0.00 0.00 0.00

1 Agriculture 1022.93 0.00 1022.93 0.00 1022.93

Total:- 1022.93 0.00 1022.93 0.00 1022.93

XI Health & F.W Deptt. 0.00 0.00 0.00

1 Const.of Sub-Centre 868755.00 0.00 868755.00 258929.00 609826.00

Total:- 868755.00 0.00 868755.00 258929.00 609826.00

Sub Total (I to XI) 131655420.61 154664989.00 286320409.61 145733459.00 140586950.61

On working out the statistical picture on the position of grants utilized during the year which is furnished in the above table. It is construed that the percentage ofutilization of grant is far from satisfactory. This involves a multiple problems both to Govt. and planning wing for delivering the goods so as the public benefit isconcerned. But as per Rule-171 of OGFR Vol-I and instruction contained in the sanction order, scheme funds were to be utilized in the year of receipt. Unutilizedfund if any may either be refunded to the Govt. on utilized in the subsequently year with prior approval of the Govt. Again as perRule-171(3) (1) of OGFR Vol-Iprovides that the grant sanctioned shall be spent within a year from the date of sanction. But from the above, it is clear that the local authority has neither take anysteps to utilize the grant properly nor enhance the utilization of grant

Para No. 9.2 Low spending efficiency (POM No.32/26.02.2018 at page-66 to 68)

It is seen from the above statement that the percentage of achievement in respect of utilization of grants is only 44.36% during the financial year 2016-17. Theposition of unspent Govt.grants is quite alarming. A total amount of Rs.155659306.61 towards Govt. grants is lying unspent till the end of 31.03.2017 which revelslow spending efficiency in execution of different schemes and also defeats the very purpose of the legislature for which these have been sanctioned. Thisnon-utilization may leads to price escalation of the Projects/ scheme for which they have been sanctioned. The same be utilized at the earliest observing all theguideline of the concerned scheme in the interest of the common people ,as the same were sanctioned for socio-economic development of the rural population .Inresponse to the audit objection memo, vide POM NO.32/26.02.18 at page-66 to 68 , the local authority replied that due to delay in clearance of officialProcedure/formalities and respect of funds towards fag end of the financial year, the Projects are being delayed for completion .However; steps will be taken forearly utilization of the unspent grants. The local authority is suggested to adopt proper methods, planning and monitoring in utilization of grants. The grant in-aidregister in Form No-IV of Rule –II may also maintain regularly. The utilization of grants may be regulated as per the Rule-10 PSAP Rules-2002

Para No.9.3 Diversion of funds (POM No,32/26.02.2018)

As per Rule-10(1) of the OPSAP Rules-2002, funds placed at the disposal of the Samti by the Govt. by way of grants for schemes under any head shall be utilizedfor the approved scheme under that head. Funds should not be diverted from one scheme to another scheme without

approval of Govt... The details of the grant position are furnished in the financial statement of this report. As per Rules-170 and 171 of OGFR Vol-I, grants receivedshould be utilized within the same financial year in which it was received and U.Cs should submitted by 30th June of the subsequent year to the funding agency aswell as Principal Accountant General (A& E) Odisha. In absence of which it could not be assessed whether the funds were actually utilized for the purpose for whichthey were granted and the intended objectives were achieved It would be seen from the Statement “B” of this report that a total sum of Rs. 15878458.00 wasincurred expenditure by way of diversion from the head of one accounts to other in-contravention to the above G.O. The details are furnished below

Sl.No Head of account Amount01 AWC building 6551204.0002 IAP 5001549.0003 IAY (FRA) 25707205.0004 BPGY(Mo-Kudia) 1618500.00

58 / 94


Total:- 15878458.00

Para No.9.4 Expenditure beyond stipulation (POM No.32/26.02.2018 )

As per Rule-171(3) (a) of OGFR the expression “reasonable time should ordinary be interpreted to mean one year from the date of issue of the letter sanctioning thegrant even through the period extends beyond financial year. Immediately on the expiry of the period of one year from the date of sanction any unspent balance outof the grant should be duly surrendered to Govt. Also Rule-171 of OGFR, VOl-I and instruction contained in the sanction order scheme funds were to be utilized inthe year of receipt. Un utilized fund if utilized fund if any may either be refunded to the Govt. or utilized in the subsequently year with prior approval of the Govt. But itcould be seen from the above grant statement of this report a total sum of Rs. 29415587.00 has been spent out of previous year grants without obtaining freshsanction from competent authority, in contravention to the above G.O which is highly irregular and objection able .The details of which are given below

Sl.No Head of account Amount01 IAY(N) 14229341.0002 MLALAD 397181.0003 MPLAD 722077.0004 SPF 2444069.0005 RLTAP cluster 356000.0006 BRGF 2254752.0007 C.C road 4801634.0008 3rd SFC(Road & bridges) 3951604.0009 Cost of Sub-centre 258929.0010 Total 29415587.00The local authority replied that ex-post-facto approval will be obtained from Govt. to regularize the said expenditure and compliance reported to audit. However, thelocal authority is suggested to obtain the fresh sanction against the aforesaid grant to regularize the irregular expenditure. Till then the entire expenditure of Rs.29415587.00 is kept under objection

Para No.9.5

As per order NO.6120/DLFA dated.17.05.2017, Directorate of Local Fund Audit Odisha, Bhubaneswar , the details of year wise break up of unspent grant at the endof financial year as on 31.03.2017 is furnished below

Sl.No Name of the grant Upto-2015-16 2016-17 Total

1 Repair of staf Qtr 1726650.00 0.00 1726650.00

2 P.S roads 1312742.00 0.00 1312742.00

3 AWC building 0.00 0.00 0.00

4 G.P Election 0.00 833911.00 833911.00

5 IAY(N) 5486708.00 6881754.00 12368462.00

6 MLALAD 7785753.00 3584000.00 11369753.00

7 MPLAD 4055284.00 500000 4555284.00

8 SDP 2701330.00 200000.00 2901330.00

9 SPF 8588861.00 600000.00 9188861.00

10 MGNREGS 0.00 12598.00 12598.00

11 WODC 1417869.00 11550000.00 12967869.00

12 BKBK 4453951.00 11700000.00 16153951.00

13 TFC 0.00 1004784.00 1004784.00

14 OTHERS 2589558.61 0.00 2589558.61

15 BRGF 145473.00 377765.00 523238.00

16 C.C. Road 0.00 460325.00 460325.00

17 3rd SFC (Road & Vridges 1159725.00 9583132.00 10742857.00

18 GGY 0.00 51247601.00 51247601.00

19 IAY (N) 0.00 627176.00 627176.00

Total;- 41423904.61 99163046.00 140586950.61

59 / 94


60 / 94


PARA: 10 UTILISATION CERTIFICATE

Lanjigarh 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 626943368.66 145733459.00 772676827.66 105642823.00 31-03-2017 667034004.66

GRANDTOTAL

626943368.66 145733459.00 772676827.66 105642823.00 667034004.66

Comments :

Sl.No Name of the scheme U.C submittedLetter No & Date Year of grant Towhom sent

1 AWC 20578111610/02.07.16 2014-15 PD, DRDA,KLD

2 -do- 20691391609/02.07.2016 2014-15 PD, DRDA,KLD

3 -do- 17550002189/12.08.16 2011-12 DSWO,KLD

4 -do- 13230001937/01.08.2016 2013-14 DSWO,KLD

5 -do- 1000001938/01.08.16 2014-15 DSWO,KLD

6 -do- 1050002185/22.08.16 2014-15 DSWO,KLD

7 -do- 3330002186/22.08.16 2013-14 DSWO,KLD

8 -do- 8016882187/22.08.16 2015-16 DSWO,KLD

9 LPADF 2394371343/02.06.16 2009-10 DPM,KLD

10 -do- 10000001344/02.06.16 2014-15 DPM,KLD

11 -do- 17507011345/02.06.16 2014-15 DPM,KLD

12 -do- 2500001346/02.06.16 2015-16 DPM,KLD

13 MLALAD 18950002191/22.08.16 2014-15 DPM,KLD

14 -do- 45213152192/22.08.16 2015-16 DPM,KLD

15 CSP/SP/AWC 5249141364/02.06.16 2013-14 PD, DRDA,KLD

16 -do- 3888001365/02.06.16 2013-14 PD, DRDA,KLD

17 AWC 6000001171/17.05.16 2015-16 DSWO,KLD

18 BPGY 91250001421/07.06.16 2014-15 PD, DRDA,KLD

19 IAP 3033071110/09.05.16 2010-11 DPM,KLD

20 -do- 24920001112/09.05.16 2013-14 -do-

21 -do- 56180001114/09.05.16 2014-15 -do-

22 -do- 3146871354/02.06.16 2014-15 -do-

23 -do- 6281621355/02.06.16 2014-15 -do-

24 -do- 2364641356/02.06.16 2014-15 -do-

25 SPF 1317771360/02.06.16 2014-15 -do-

26 -do- 1224771361/02.06.16 2013-14 -do-

27 OMC FUND 15000002097/10.08.16 2015-16 PD, DRDA,KLD

28 RIPF,VETENARY 2589291340/02.06.16 2014-15 -do-

61 / 94


29 RIPF,VETENARY 21250001936/01.08.16 2010-11 -do-

30 4th SFC 3000001347/02.06.16 2015-16 -do-

31 -do- 4077361348/02.06.16 2015-16 -do-

32 -do- 3000003031/02.11.16 2015-16 -do-

33 -do- 2500003132/02.11.16 2015-16 -do-

34 -do- 7000003133/02.11.16 2015-16 -do-

35 -do- 16127363134/02.11.16 2015-16 -do-

36 SDPF 1000003142/02.06.16 2014-15 -do-

37 -do- 1300002188/22.08.16 2014-15 -do-

38 -do- 2000002190/22.08.16 2015-16 -do-

39 GGY 3806002799/03.10.16 2015-16 PD, DRDA,KLD

40 -do- 43630002800/03.10.16 2015-16 -do-

41 -do- 14408312940/24.10.16 2015-16 -do-

42 -do- 85840002939/24.10.16 2015-16 -do-

43 -do- 11600000953/16.03.16 2016-17 -do-

44 MPLAD 11250001116/09.05.16 2014-15 DPM,KLD

45 BKBK 5060001094/09.05.16 2009-10 PD, DRDA,KLD

46 -do- 7000001096/09.05.16 2013-14 -do-

47 -do- 51210001098/09.05.16 2014-15 -do-

48 -do- 3500002545/16.09.16 2014-15 -do-

49 -do- 24990312546/16.09.16 2015-16 -do-

50 -do- 9410001104/09.05.16 2010-11 DPM,KLD

51 -do- 1100001102/09.05.16 2009-10 -do-

52 -do- 17500001106/09.05.16 2013-14 -do-

53 -do- 28920001108/09.05.16 2014-15 -do-

54 -do- 1000001100/09.05.16 2006-07 -do-

55 -do- 18000001760/20.07.16 2015-16 -do-

56 -do- 10740001761/20.07.16 2014-15 -do-

57 WODC 7870001762/20.07.16 2013-14 DPM,KLD

58 -do- 1000001763/20.07.16 2006-07 -do-

59 TFC 2455401349/02.06.16 2010-11 PD, DRDA,KLD

60 -do- 4000001350/02.06.16 2014-15 -do-

61 -do- 4326481351/02.06.16 2010-11 -do-

62 -do- 1601561352/02.06.16 2013-14 -do-

63 -do- 3007751359/02.06.16 2015-16 -do-

64 -do- 1148371353/02.06.16 2014-15 -do-

65 -do- 2059571357/02.06.16 2011-12 -do-

66 -do- 6893341358/02.06.16 2013-14 -do-

67 BRGF 4753501341/02.06.16 2013-14 -do-

68 C.C ROAD 29703602797/03.10.16 2015-16 -do-

69 -do- 6000002798/03.10.16 2014-15 -do-

62 / 94


70 -do- 28000001090/09.05.16 2014-15 -do-

71 -do- 34533241092/09.05.16 2015-16 -do-

Total 105642823.00

Scrutiny of the records reveals that there is huge pendency of U.C for submission toproper quarter .The year wise break up of pending U.Cs is as follows in thefollowing table

Sl.No Year Pending U.Cs01 Since inception upto 2012-13 271275790.6602 2013-14 49733095.0003 2014-15 33233005.0004 2015-16 169727125.0005 2016-17 143064989.00

Total 667034004.66It is noticed from the pendency position of the submission of U.C that U.Cs to the tune of Rs.667034004.66 is lying pending for submission as on 31.03.2017. Thepending position is highly alarming The present audit brings to the notice of the local authority that the amount pending for Submission of U.C is as good as onefinancial year receipt of the P.S for development works. Non submission of U.C indicates non utilization of grants which itself defeats very mission of the Govt. inachieving target oriented results in poverty alleviation programme. In this case, Kalahandi being the back ward Dist. and enlisted in a special Project like BKBK,Central and State Govt. giving top priority in implementing poverty elevation schemes and focused upon utilization of fund in time. It is worthwhile to add here that forthe same cause some special scheme are operated with more provision of funds by Central and State Govt. The mission of the planning authority failed heredrastically due to non-utilization of grants equivalent to almost one financial year receipts, the end users/the beneficiaries are deprived of the benefit as planned forthem by the Govt., thereby the upliftment towards normal stream of the society is deferred by one financial years. Further steps should be taken in accelerating thesubmission of utilization certificate to the funding agency. It is observed that fresh grants sanctioned and utilized although the previous grants not completelyexhausted. In some cases U.C has not been submitted although the previous grants are

utilized fully or partly. To avoid this embarrassing situation, Prompts steps should be taken in submission of U.C soon after the utilization of grant. As per Rule-170and 171 of OGFR Vol—I , grants received should be utilized within the same financial year in which it was received and U.Cs should be submitted by 30th June of thesubsequent years to the funding authority as well as Principal Accountant General (A & E) Odisha, Bhubaneswar

In reply to the audit objection, vide POM No.32/26.02.2018 at page 67 , the BDO assured to take step to clear the pendency. But such huge pendency in submissionof U.C is continuing despite repeated audit suggestion year after year. Hence the local authority is once again suggested to take necessary steps for early utilizationof the grants and timely submission of utilization certificate to avoid stoppage of future grants from the higher quarter.

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PARA: 11 MISAPPROPRIATION & DEFALCATION

11.1 -

There is no misappropriaiton found durin the year 2016-17

PARA: 12 LOSS OF STOCK & STORE

12.1 -

No loss of stock and store during the year under audit

PARA: 13 AUDIT OF RECEIPTS

13.1 - Non-accounted for the receipt of funds in Bank accounts into the respective Cash Book

(POM No.16/ dt.12.02.2018)

On checking of the drawals and deposits of different schemes Pass Books with reference to the connected Cash Book, it was noticed that atotal sum of Rs.24074381.00 has been received through pass Books of different schemes directly which was not taken into the respectiveCash Book as details below. The reason of non-accounted for the receipts of funds into the Cash Book need be explained. Further, the totalfunds received in Pass Books may be verified and accounted for in the concerned Cash Book and compliance reported to audit . The details ofwhich are furnished below

Sl.No Name of theScheme

Name of the Bank & A/c No. From whom received Date ofdeposit

Amount

1 AWC fund SBI, Biswanathpur, A/c-34823082304 DPMU,Kalahandi 01.08.16 600000

AWC fund -do- -do- 18.10.16 1600000

AWC fund -do- -do- 28.12.16 1125000

2 MGNREGS SBI,Biswanathpur-11674334560 DBT,CPSMSB 05.04.16 98743

-do- 25.04.16 24597

-do- 25.04.16 28072

-do- 25.04.16 4000

-do- 25.04.16 18300

-do- 04.05.16 5000

-do- 06.06.16 129744

-do- 10.06.16 129824

-do- 27.06.16 7500

-do- 22.07.16 18750

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-do- 09.08.16 9871

4 WODC SBI,Biswanathpur-30922514223 DPMU,Kalahandi 28.09.16 300000

WODC -do- DPMU,Kalahandi 07.11.16 2000000



5 MPLAD SBI,Biswanathpur- A/c-11674334741 DPMU,Kalahandi 22.05.16 500000

6 TFC SBI,Biswanathpur A/c-11674334741 DPMU,Kalahandi 28.10.16 2357483

TFC -do- DPMU,Kalahandi 31.10.16 232625

7 Misc SBI,Biswanathpur A/c-11674334344 RGPSA,PD,DPM KLD 12.12.16 271740

Misc -do- ANDBN 17.11.16 30000

8 SFC SBI, Biswanathpur A/c -32354030693 DRDA,KLD 01.08.16 1684284

-do- -do- -do- 19.08.16 375000

-do- -do- -do- 19.08.16 772832

-do- -do- -do- 04.10.16 1325000

-do- -do- -do- 04.10.16 220000

-do- -do- -do- 04.10.16 250000

-do- -do- -do- 23.11.16 1684284

-do- -do- -do- 02.12.16 500000

-do- -do- -do- 07.12.16 375000

-do- -do- -do- 19.12.16 772832

-do- -do- -do- 22.12.16 1200000

-do- -do- -do- 17.02.17 111300

-do- -do- -do- 10.03.17 12600

-do- -do- -do- 11.01.17 300000

0 Total 24074381

In response to the objection memo , the local authority state that steps will be taken after verification of the records and do the needful action.However, the local authority is suggested to take and effective steps as early as possible to settle up the objection raised by the audit and producebefore next audit for verification. Till then the entire amount of Rs.24074381.00 is kept under objection

13.2 - CONTENTS SHIFTED TO PARA- 14.6

SHIFTED TO PARA- 14.6

13.3 - No-production of M.R Books

POM NO.05/08.01.2018

` Despite of issue of objection memo vide POM No.05/08.01.2018 at page 09 and Reminder POM No.06/20.01.2018 at Page No.10regarding the production of M.R Books which have been used during the year under audit i.e. 2016-17, which could not be produced till theend of the of the audit. In absence of M.R Books the receipt position through the M.R books could not be ascertained and verified during theyear under audit.

65 / 94


In response to the audit objection memo the local authority replied that the M.R Books related to the year 2016-17 cannot be produced due toseizure by the Vigilance Kalahandi. Hence the local authority is suggested to obtain the above M.R books related to the F.Y-2016-17 andproduce before next audit for verification .

13.4 - Information on building Plan approval

No applicants seeking approval of building plan for the year 2016-17 were received. Hence no Comments

PARA: 14 AUDIT OF EXPENDITURE

14.1 - Irregular payment made without obtaining VAT bills

(POM No.11/05.02.108)

On checking of the expenditure side of the SFC Cash Book with reference to the paid vouchers as details below, a total sum of Rs.110300.00 has been incurred expenditure towards purchase of Computer tables and ceiling fan etc.from Muralidhar Agrawal Prop Naman TradersKesinga during the year under audit. On detail scrutiny o the bill submitted the supplier , it is revealed that the firm is not a registered firm under VAT etc.,as the firm has not submitted VAT bills. As required under Finance Deptt. Notification No.31712 (230) dated.01.07.2005, thefact such supplies should be maintained to the concerned Sale Tax Officer in the interest of revenue collection by the purchasing Officer. Butthe local authority has neither been intimated the fact to the Sale Tax Office nor obtained the VAT bills from the concerned supplier prior to thepurchase the above items. Hence it is construed that the firm is not a registered one and such as the procurement of materials fromun-registered firm is highly irregular. The details of expenditure are given below

Sl.No. Vr.No. & Date To whom Paid Purpose Amount01 P/66/06.03.17 Muralidhar Agrawal Prop-Naman Traders Kesinga Const.of Computers table 65500.0002 P/67/06.03.17 -do- Const,of ceiling Fans 44800.00 Total 110300.00

On issue of objection memo, the local authority replied that the firm asked for supply to submit the bill with VAT registration number . But the firmreplied that he has applied for GST regd., which has not yet been allotted . However, the same will be shown to audit soon after receipt. Hence itis suggested that the local authority shall collect VAT/GST bill from the concerned firm and produce before next audit to ensure the veracity of thefirm . Till its production the entire expenditure of Rs.110300.00 is kept under objection

14.2 - Purchase of Godrej Almirah and chairs

(POM No.10/ dated.05.02.2018)

On scrutiny of the Paid vouchers with reference to the expenditure side of the SFC Cash Book, it is noticed that a total sum of Rs.121255.00has been paid to M/.s Jain Furniture Bhawanipatna towards the cost of Godrej,Almirah, revolving chair and Fibre chairs etc vide inVr.No./P/68/06.03.2017 during the year under audit. However to examine the genuineness and justification of the expenditure, the relevantdocuments information as required were sought for production before audit for verification . Failing production of the same , the entireexpenditure for the above purpose cannot be admitted in audit.

1.Purchase of file2.Tender or quotation call invited if any3.Comparative statement duly approved by the competent authority4.Necessity of purchase of such huge quantities of furniture5.Company price list6.VAT clearance certificate7.Allocation of funds for the above purposes

In response to the audit objection memo, the local authority produced the Stock Register concerned showing credit of the stock into PSCustody and replied that after observing the all formalities , the above purchase has been made. Hence para may kindly be dropped . The

66 / 94


reply furnished by the local authority is not at all convincing without production of the concerned above information for settlement of theobjection.

It is therefore suggested that the above records relating to the purchase of the materials need be produced before next audit for verification . Tillits production the entire expenditure of Rs.121255.00 is kept under objection

14.3 - Non-realisation of house rent

(POM No.24/.17.02.2018)

On checking of the house rent register and connected allotment files, it was noticed that the following employees of the Block have beenallotted the quarters during the year under audit, But no amount was realised from them since 03/16 to 02/17 ,who resides in the Blockquarters .However, the local authority is requested to take an effective steps to collect the outstanding dues from the occupients andcompliance reported to audit. The details of which are given below

Sl.No Name of the Occupants &Designation

Month of Occupation Outstanding dues upto02/2017

Name of themonth

Flat rate Amount

01 Subrat Mallick., GPTA 03/16 02/17 12 @290/PM 3480.0002 Ranjan Satapathy,ACP 03/16 02/17 12 @290/PM 3480.0003 Dasmath Majhi, JE,RWSS 03/16 02/17 12 @290/PM 3480.0004 Deepak Ku,NREGS Asst 03/16 02/17 12 @290/PM 3480.0005 Miss Smita Biswal,GPTA 08/16 02/17 07 @290/PM 2320.0006 Manas Ranjan Bag,CP 03/16 02/17 12 @290/PM 3480.0007 Nyan Ku.NaikGPTA 03/16 07/16 05 @290/PM 580.0008 Nabin TuduGPTA 03/16 07/16 05 @290/PM 580.00 Total:- 20880.00

In response to the audit objection memo the local authority replied that steps will be taken for recovery of house rent from the employees concerned and produce before next audit for verification . However, the BDO is suggested to take necessary steps to realise the outstandinghouse rent from the above name officials who occupie the Officials Qtrs and compliance reported to audit. For such lapses the above nameofficials are responsible which needs recovery

14.4 - Exhibition of expenditure booked in the cash Book made in back year

POM No.30/26.02.2018 AT PAGE No.63 TO 61

It is seen from the last A.R vide AR No.276626/AR/2016-17 that a total sum of Rs.401728.13 was shown as discrepancy during physicalverification of cash conducted by last audit i.e. on 28.02.2017 as per the following details of last A.R

1.NOAP Rs.395329.002.Staff Salary Rs.0.333.MGNREG Rs.0.804.TFC Rs.6000.00

Total Rs.401728.13

On checking of the above cash books , it was noticed that a total sum of Rs.394829.00 has been adjusted in support of the amount spent inshare of cash made in the year from the previous year, leaving a balance of Rs.500.00 , which has been received by the present BDO SriPitambar Bhoi. The above expenditure has been booked in the OLAP Cash Book accordingly. Rest amount of rs.6399.13 out of total amount ofRs.401708.13 has been kept as cash in hand upto the date i.e. on 31.03.2017. Besides that, it was also noticed that the adjustment of cash in hand has been made to the tune of rs.394829.00 in OAP Cash Book against the expenditure made towards the payment of fuel , spareparts and the payment towards red cross assistances as per the following manner .

Sl.No Vr.No.& date Purpose Expenditure made by whom Amount01 C/05/31.03.17 Cost.of fuel and spare parts of the vehicle Sayeed Rahim, ex-cashier 341029.0002 C/04/31.03.17 Red cross Assistance Ashok Ku.Rout, ex-cashier 8800.0003 C/06/31.03.17 -do- -do- 45000.00

67 / 94


Total;- 394829.00

After examining the whole matter, it is requested that the following clarification may be, made to audit for better appreciation:

1. What was circumstances that led to payment of fuel and spare parts in shape of cash, when this practice has been discontinued since long2. The reason for booking the expenditure towards purchase of fuel, spare parts and red cross assistance in OAP cash book, which is no way

related for this type of transaction3. The authority /official order available if any to make such payment in OAP cash book4. The reason for non-adjustment of such expenditure even through this supporting vouchers one found to have been passed for payment

during the year 2011 to 20135. Furthermore, relevant stock registers of fuel and spare parts showing the stock entry of the materials may also be produced before audit for

verification

Failing production of the same, the entire expenditure cannot be treated as genuine

An objection memo was issued seeking clarification of such late adjustment and that to out of available cash. The Vouchers as shown havebeen passed for were found to be made towards purchase of fuel , spare parts and payment of red cross assistance. Since the type of expendituredo not relates to OAP account, the transaction was a such irregular.

In his reply of the local authority stated that the payment has been made as per the order of the Collector, Kalahandi to red crossbeneficiaries but did not produced any letter of authority of the Collector in this regards. But in respect of fuel and spare parts, no specific replyfurnished. So, audit is of the opinion that since there is no specific written order of the competent authority for payment in shape of cash, the localauthority has violated the Govt. instruction by paying the recipients in shape of cash instead of cheques. Therefore, the local authority is advisedto obtain the written order for payment of above mentioned expenditure in shape of cash and produce before next audit for verification. Till then theentire amount of Rs.394829.00 is held under objection

14.5 - Intentional delayed in exhibition of expenditure made towards election purpose

POM NO.14 / 08.02.2018) AT PAGE-25 to 26

On scrutiny of the withdrawals, position of Bank A/Cs relating to Election A/c, it is seen that on following dates, different amount have been withdrawn from Bank Pass Books repeatedly for election oriented expenses . But on checking of the cash book, it is revealed that noexpenditures have been booked against the corresponding withdrawals. Therefore, it may be clarified regarding the utilization of the followingwithdrawal amount which comes to an amount of Rs.1293412.00 in total. The details of which are narrated below

Sl.No Name of the scheme Name of the Bank A/c No. Date of withdrawal Amount01 Election SBI, Biswanathpur 11674334763 19.01.17 20000.0002 -do- -do- -do- 07.02.17 700.0003 -do- -do- -do- 19.01.17 12619.0004 -do- -do- -do- 07.02.17 4029.0005 -do- -do- -do- 08.02.17 2300.0006 -do- -do- -do- 15.02.17 15000.0007 -do- -do- -do- 15.02.17 2499.0008 -do- -do- -do- 15.02.17 6265.0009 -do- -do- -do- 15.02.17 100000.0010 -do- -do- -do- 17.02.17 750000.0011 -do- -do- -do- 18.02.17 150000.0012 -do- -do- -do- 18.02.17 150000.0013 -do- -do- -do- 16.02.17 80000.00 Total 1293412.00

On issue of objection memo vide memo No.14/08.02.2018 at Page 25 to 26, the local authority replied that out of the total amount withdrawnamounting to Rs.1293412.00, a sum of Rs.100000.00 has been paid as advance to different staffs and the balance amount of Rs.1193412.00 hasbeen spent towards election expenses. Due to busy schedule of election works, the vouchers could not have been booked as expenditure in thecash Book during that period . However, the vouchers have been booked during the financial year 2017-18 vide in vouchers No.from P/02/26.04.2017 to P/16/26.04.2017 and vr No.P/27/26.02.2018, which may kindly be considered .

(Vr No. 2 / 26.4.17, Rs 20,000.00 paid as advance to Sri Dharmendra Pradhan, GPEO

Vr NO. 16 / 26.4.17, Rs 80,000.00 -do-

68 / 94


Basing on the replies of the local authority, audit went through the transaction dates of the respective cash book and found that theamount shown above have been booked duly as expenditure. Though the amount has been withdrawn during 2016-17, no expenditures have beenbooked in the Cash Book in support of the amount withdrawn for. However objection memo was issued to clarify the reason for withdrawal withouthaving any prospect of immediate expenditures. The reply of the local authority regarding non-exhibition of expenditure of withdrawal amounts donot suffice the reason of withdrawal, since the scope of current audit end by 31.03.2017. Hence pending scrutiny of vouchers against thewithdrawal amount of Rs.1293412.00 by next audit, the said amount is kept under objection.

14.6 - WITHDRAWALS FROM PASS BOOK NOT BOOKED EXPR IN THE CASH BOOK

(POM No.15 dt.12.02.2018)

On checking of the drawal and deposits of the different schemes pass Book with reference to the connected Cash Book ,it is revealed that atotal sum of Rs.11711950.00 has been withdrawn from Pass Book on different purposes, but not shown as expenditures in the respective cash books as details given below. The reason for non-taking into account as expenditures need be clarified ,further you are requested toverify the following drawal amount to whom paid and booked in the expenditure side of the respective cash book and compliance reported to audit. The details of drawl are furnished below

Sl.No Name of the Scheme Name of the Bank & A/c No. Purpose of withdrawal To whom paid Amount

1 AWC fund SBI, Biswanathpur, A/c-34823082307 Developmentwork11.11.16

Sanjeeb Ku.Jena,GPTA

23818

AWC fund SBI, Biswanathpur, A/c-34823082307 Development work19.01.17

Sanjeeb Ku.Jena,GPTA

64518

AWC fund SBI, Biswanathpur, A/c-34823082307 Development work23.12.17

-do- 73236

2 BRGF SBI, Biswanathpur, A/c-30967804704 Development work22.04.16

K.R Behera,GPTA 127752

3 GGY SBI,Biswanathpur A/c-35424221577 Developemnt work15.07.16

P.K. Pani,GPTA 251872

GGY -do- Development work16.12.16

R.Biswal, GPTA 227966.

GGY -do- Development work13.02.17

S.K Jena,GPTA 187261

GGY -do- Development work 30.03.17


GGY -do- Development work 3.0.03.17


4 C.Croad SBI,Biswanathpur A/c-31736170034 Development work27.06.16


5 Election SBI,Biswanathpur A/c-11674334763 For Election 19.01.17 D.Pradhan,GPTA 20000

-do- -do- For Election 07.02.107 C.Mahar,GPTA 700

-do- -do- For Election 19.01.17 D.Pradhan,GPTA 12619

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-do- -do- For Election 07.02.17 S.Rout,Cashier 4029

-do- -do- For Election 18.02.17 Mahesh Traders 2300

-do- -do- For Election 15.02.17 D.Pradhan,GPTA 15000

-do- -do- For Election 15.02.17 B.B Sa 2499

-do- -do- For Election 15.02.17 S.Rout,Cashier 6265

-do- -do- For fuelfilling 15.02.17 Panda filling station 100000

-do- -do- For Election 17.02.17 BDO,Lanjigarh 750000



For Election 16.02.17 D.Pradhan,GPTA 80000

6 MGNREGS SBI,Biswanathpur A/c-11674334560 Development work18.06.16

LetterNo.2569/20.09.2016

29677

7 BKBK SBI,Biswanathpur A/c-11674334796 Development work P.k Pani, GPTA 190490

BKBK -do- -do- -do- 107562

8 WODC SBI,Biswanathpur A/c-30922514223 Development work DayanidhiRout,Accountantr

380956

WODC -do- Dev.work 30.03.17 JayantaNaik,Executant

187472

9 SFC SBI,Biswanathpur A/c-32354030693 Development work19.04.16


-do- -do- Development work29.09.16



G.C Mishra,J.E 373380

70 / 94


-do- -do- 02.11.16 M.R Bag,C.P 6820

-do- -do- 04.01.17 M.R Bag,C.P 8100


C.A Mohapatra,GPTA 31950


C.A Mohapatra,GPTA 186985



-do- -do- 15.02.17 M.R Bag,C.P 9300

10 TFC SBI,Biswanathpur A/c11674334741 Development work P.K Pani, GPTA 447447

-do- -do- -do- -do- 27296

-do- -do- Dev.wok 18.01.17 G.C Mishra,GPTA 101550

-do- -do- Dev.work 09.02.17 S.Biswal, GPTA 68888

-do- -do- Energy charges E.E,Kalahandi 669589

11 MLALAD SBI,Biswanathpur A/c-11764332018 Development work Rashmita KUmariDash, GPTA

78136

-do- -do- -do- N.K Naik, GPTA 167799

-do- -do- do- N.K Naik, Naik, GPTA 53456

12 IAY Contigency SBI,Biswanathpur A/c-35844655335 Cost catrige P.C Clinin 5500

IAY Contigency -do- Remuneration 31.12.16 SantoshiInfotech 11882

13 IAY Special SBI,Biswanathpur A-c32733822001 Mo-Kudia 23.04.16 BPGY benefiaciries 86500

IAY special -do- Mo-Kudia 27.06.16 BPGY benefiaciries 544000

14 BPGY (Mo-kudia SBI,Biswanathpur A/c-32733825910 Mo-Kudia 05.06.16 BPGY benefiaciries 90000

BPGY (Mo-kudia -do- Mo-Kudia 02.11.16 BPGY benefiaciries 10000

15 IAY(N) SBI,Biswanathpur A/c-11674333066 IAY 16.06.16 Radhamohan Karuan 15000

-do- -do- IAY-30.06.16 Benefiaciries 105000

-do- -do- IAY 31.08.16 Madhu Sahu 10000

-do- -do- IAY 01.07.16 Tarini Sa 15000

-do- -do- IAY 01.09.16 Samir Majhi 13500

16 Misc SBI,Biswanathpur A/c-11674334344 Development work Anuj KIu.Rout,Executant

9000

-do- -do- Refund ofUn-disbursement on

26.08.16

Dist.Education Officer 1300

71 / 94


-do- -do- 08.03.17 SenapatiHarijan 10000

-do- -do- 09.03.17 Rajeswar Majhi 10000

-do- -do- 08.02.17 Ramakanta Podal 1500

Cost of stationery P.C Clinic 15000

17 Staff /Teachers salary SBI,Biswanathpur A/c-11674332096 08.08.16 62945

18 OAP/ODP SBI,Biswanathpur A-c11674333533 OAP 14.12.16 Transferred to G.Psfor disbursemeent of

OAP

2092700

Transferred toIAYSpl.11.08.16

BDO,Lanjigarh 107427

OAP 15.12.16 Transferred to G.Psfor disbursemeent of

OAP

1913200

Total 11711950

In response to the objection memo , the local authority state that steps will be taken after verification of the records and do the needful action.However, the local authority is suggested to take and effective steps as early as possible to settle up the objection raised by the audit and producebefore next audit for verification. Till then the entire amount of Rs.11711950.00 is kept under objection

PARA: 15 AUDIT ON WORKS

15.1 - Excess payment made towards extra cost of cement

(POMNo.29/ dt.24.02.2018)

Const.of C.C Road from Basti to Loharapada

Estd Cost Rs.200000.00

Head of Accounts:- BKBK,, C.R No.249/2016-17

Name of the Executant:- Depttly by Sri G.Ch.Mishara,J.E

Name of the J.E- Sri Sri G.Ch.Mishara,J.E

Name of the A.E-Sri Biswanath Patra, AEE

Vr.No.& Date- P/43/09.01.2017 Ist & Final bill

M.B No. & Page- 41//P-87 to 191

Excess payment made towards extra cost of cement

On checking of the above work bill with reference to the connected M.Bs and analysis of rate, it was found that a total sum of Rs.2640.00 hasbeen paid to the executant in excess towards the extra cost of cement as and above the scheduled of rate without justifying any reasons . Itwould be seen from the material statement attached to the C.R that a total 264bags of cement have been used in the work . But on scrutinyof the analysis attached to the estimate, it is seen that the unit rate of cement items of work have been arrived basing on the cement ofRs.320.00 bag.But the executant was executed the work by procuring the cement locally @Rs.310.00 bag as revealed from the cement billsubmitted by M/s Sonu Traders ,,Biswanathpur vide bill No.195/ dated.23.12.2016, attached to the C.R. Accordingly the cost of Rs.10.00(Rs.320.00-310.00) should be deducted from the bill towards extra cost of cement, which was not deducted from the final bill. Thereby the executants was allowed in excess payment of Rs.10.00 bag amounting to Rs.2640.00 for the total quantity of 264 bags of cement (264 [email protected]) which cannot be admitted in audit and needs recovery

On issue of objection memo , the local authority recovered the excess amount from Sri Gopal Cgh.Mishra J.E of Rs.2640.00 through M.RNo.1178/27.02.2018 and credited to the P.S fund. Hence the para may kindly be dropped

72 / 94



15.2 - Excess payment made towards extra cost of cement and wrong analysis

(POM No.28/21.02.2018)

Const.of C. C Road at Kankutru Majhipada to Panchayat Pada of Kankutru G.P

Estd Cost Rs.300000.00,C.R No.46/2016-17

Head of Accounts:- GGY,

Name of the Executant:- Depttly by Sri Manoj Ku.Swain,GPTA

Name of the J.E- Sri Manoj Ku.Swain,GPTA


Vr.No.& Date- 13/P-49/13.12.2016

M.B No. & Page- 13/P-79 to 84 Ist & Final bill

Excess payment made towards extra cost of cement and wrong analysis

On scrutiny of the above work bill with reference to the connected M.Bs and analysis of rate,, it was found that a total sum of Rs.930.00 hasbeen paid to the executant in excess towards the extra cost of cement as and above the scheduled of rate without justifying any reasons. Itwould be seen from the materials statement attached to the C.R that a total 18 bags of cement have been used in item No.03.i.e. C.C (1:4:8)work .But on scrutiny of the rate of analysis attached to the estimate, it is seen that the unit rate of cement items of work have been arrivedbasing on the cement cost of 315 bags .But the executants was executed the work by procuring the cement locally @Rs.310.00 bag asrevealed from cement bill submitted by M/s Srilaxmi Traders Ambadola through bill No.4256/15.10.2016 attached to the accordingly thecost of Rs.5.00(Rs.315.00-Rs.310.00)should deducted from bill towards extra cost of cement ,which was not deducted . Thereby theexecutants allowed in excess of Rs.5.00 by amounting to Rs.930.00 for the total quantity of 186 bags of cement (186 bags X5) which cannotbe admitted in audit and needs recovery

(ii) Further, on scrutiny of the items No.04 i.e. C.C(1:2:4)using 12 mm size cbg chips etc.with reference to the lead allowed M.B with analysis of rate ,it was found that the lead allowed for transportation of cement has been shown as excess than the actual due,for cement has beenpayment to the tune of Rs. was paid to the executants .The unit rate as allowed for payment basing on the excess lead of cement hasbeen indicated below

Name of thematerials

Place from whether thematerials purchased withbill No.

Actual distance from the workssite as per leadstatement

Lead rateallowed

Lead rateadmissible

Excess rateallowed

Quantitypurchased &used for above items of work

Total excesspayment made

Cement Ambadola vide billNo4256/05.10.16

25km 44.10/qtl 34.10 qtl 10.00 /qtl.5.00.bag

153 bags 765.00

Thus the total amount comes to Rs.1695.00 (Item Rs.930.00+2nd item Rs.765.00) which cannot be admitted in audit and needs recovery

On issue of objection memo , the local authority recovered the excess amount from Sri Manoj Ku.Swain GPTA of Rs.1695.00 0 through M.RNo.1177/27.02.2018 and credited to the P.S fund. Hence the para may kindly be dropped

15.3 - Excess payment made due to inclusion of cess amount in unit rate

(POM No.27/21.02.2018)

Const.of Irkuli Tank with Guard wall at Pokharibandha G.P

Estd Cost Rs.400000.00,C.R No.133/2016-17

Head of Accounts:- GGY,

73 / 94


Name of the Executant:- Depttly by Mrs Rashmita Kumari Dash ,GPTA

Name of the J.E Mrs Rashmita Kumari Dash,GPTA


Vr.No.& Date- P/25/29.08.2016 Ist& R/bill Rs.322670.00

P/26/29.08.2016-2nd & F.bill Rs.77330.00

M.B No. & Page- 53/P-44 to 50 Ist R./bill

M.BNo.& Page-18/P-153 to 156 2nd & F/bill

Excess payment made due to inclusion of cess amount in unit rate

On scrutiny of the above work bill with reference to the connected M.B,approved estimated and analysis of rate ,it is revealed that an amountofRs.4000.00 has been added in the Ist/ R/bill and 2nd & Final bill towards the cess amount @1% of estimated cost and the same has been deducted from the bill during the payment accordingly .But on details scrutiny of the analysis of rate ,appended to the C/R and found thatthe cess amount @1% has already been included in arriving of unit rate and the payment was made basis on that unit rate. As a result twotimes of cess amount was included in the bill but deducted only once. However, excess payment of Rs.4000.00 has been paid to the executants as narrated below . Which cannot be admitted in audit and needs recovery

Sl.No No.of bill Amount of cess added Total bill amount01 Ist-R/bill 3200.00 322670.0002 2nd & Final bill 800.00 77330.0003 Total:- 400000.00

On issue of objection memo , the local authority recovered the excess amount from Smt Rashmita KUmari Dash, GPTA of Rs.4000.00 throughM.R No.1173/26.02.2018 and credited to the P.S fund. Hence the para may kindly be dropped

15.4 - Excess payment made due to erroneous in calculation of measurement

(POMNo.22/17.02.2018)

Const.of C.C road at Pidelbaju Bandhapari

Estd Cost Rs.200000.00, C.R No.195/2015-16

Head of Accounts:- C.C road ,

Name of the Executant:- Depttly by Sri K.R Behera,GPTA

Name of the J.E – Sri Kirti Ranjan Behera,GPTA

Name of the A.E-Sri PPKPatra,Ex-AEE

Vr.No.& Date- P/42/20.07.2016 Ist & F.bill

M.B No. & Page- 08/P-93 to100

Excess payment made due to erroneous in calculation of measurement

On checking of the above work case record with reference to the connected M.B,it is revealed that the measurement of item No.03 i.e. C.C(1:4:8) using 40mm size hbhg metal including all cost etc.complete has been taken and recorded at Page No.95 to 96 of M.B No.08 andpayment for the total quantity of 31.58 [email protected]/cum amoaunting toRs.97022.00was allowed to the executants as against the actualquantity comes to 31.24 cum. The details of measurement recorded by the J.E are narrated below

ItemNo. Item ofwork Dimension shown in the M.B Actual dimensionarrived

Excess shown

3 C.C(1:4:8) with using 40mm sizehbhg metal etc.complete

Cut off-2X15X0.23X0.15=1.04 01.04

2X15X0.23X0.10+0.15=1.20

02

0.86cum 0.34

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2X15X0.23X0.20=1.38 1.38cum 2X15X0.20X0.15=0.90 0.90 2X14.5X0.2X0.15=0.87 0.87 2X3.4X0.2X0.10=0.13 0.13 Bed 1X15X3.65X0.10=5.47 5.47 1X15X3.5X0.08+0.10=4.72

02

4.72

1X15X3.5X0.10=5.25 5.25 1X15X3.6X0.10=5.40 5.40 1X15X3.6X0.10=5.22 5.22 Total 31.58cum 31.24cum 0.34cum

But as against the quantity of 31.24 cum,a total quantity of 31.528 cum was taken into the work bill and payment of [email protected]/cumwas made. As a result the excess quantity of 0.34cum (31.58cum-31.24) was paid in excess to the executants amounting toRs.1044.56 or sayRs.1045.00 @Rs.3072.25/cum which cannot be admitted in audit and needs recovery

On issue of objection memo , the local authority recovered the excess amount from Sri Kirtee ranjan Behera, GPTA of Rs.1045.00 through M.RNo.1176/27.02.2018 and credited to the P.S fund. Hence the para may kindly be dropped

15.5 - Excess payment allowed beyond estimated provision

POMNo.21/17.02.2018)

Const.of AWC building at Gundri

Estd Cost Rs.500000.00, C.R No.07/2016-17

Head of Accounts:- AWC (13th FCA) ,

Name of the Executant:- Depttly by SriP.KPani,GPTA

Name of the J.E – Sri SriP.K Pani,GPTA

Name of the A.E-Sri Biswanath Patra,A.E

M.B No.& Page-10/P-1 to 16 –Ist R/bill-Rs.465146.00 Vr.No.-/05.07.2016

M.B No. & Page- 11/P-24 to32-2nd F/bill Rs.34854.00 Vr.No.P/43/29.08.16

Total:- Rs.500000.00

Excess payment allowed beyond estimated provision

On scrutiny of the above work bill with reference to the connected M.B,it was found that there was provision of C.B bricks massonery in c.m(1:6) using good quality bricks etc complete for 25.56 sqm @Rs.3050.28/sqm in the sanctioned estimate. But instead of estimated provisionas per bill executing of cement concrete solid block massonery in cm(1:6)in super structure has been shown done to the quantum of19.48cum @Rs.3099.15/ as per the measurement recorded at page No.10 & 25 of M.B No.10& 11respectively in item No.10 & 02

Thus, excess amount spent for executing cement concrete solid block massonery works instead of C.B bricks massonery is not justified and treated as undue expenditure to the extend financial benefit to the executants .As such ,the excess amount of Rs.9520.00 as calculatedbelow spent for the purpose needs recovery and credit pointed out to audit as follows

No.of workboll

Item of works Quantity as perbill

Unit rate as per bill Unit rate admissible as perestimate

Differential amount Excess paid

Ist/R bill C.B bricksmassonery in c.m(1:6) using goodquality brickscomplete

18.74sqm @3099.15/sqm @3050.28/sqm 48.87/sqm 915.82

2nd /F bill -do- 0.74sqm @3099.15/sqm @3050.28/sqm 48.87/sqm 36.16 951.98or say

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952.00On issue of objection memo , the local authority recovered the excess amount from Sri P.K.Pani GPTA of Rs.952.00 through M.RNo.1175/27.02.2018 and credited to the P.S fund. Hence the para may kindly be dropped

15.6 - Excess payment made using less quantity of cement than the actual requirement

POMNo.20/17.02.2018)

Const.of C.D works at Litibundel Bomanbasa G.P

Estd Cost Rs.200000.00, C.R No.63/2016-17

Head of Accounts:- 4th SFC

Name of the Executant:- Depttly by Sri C.Amiya Ranjan Mohapatra ,GPTA

Name of the J.E – Sri P C.Amiya Ranjan Mohapatra ,GPTA

Name of the A.E-Sri Biswanath Patra,A.E

Vr.No.& Date- P-41/29.12.2016Ist & F.bill

M.B No.& Page-18//P-128 to134

Excess payment made using less quantity of cement than the actual requirement

On scrutiny of the above work case record with r.t. the connected M.B and materials statement it is revealed that the cement to the quantityof 208bags are required for the item of works.Out of which ,only 204 bags of cement have been purchased from the local market, i e. From jainSteel Bhawaniptna vide bill No.,Nil/20.11.2016 @Rs.310.00 bag and attached to the C.R .But remaining of 04bags (2087nbags-204 bags noproof could be made available as regards the procurement and utilisation ,which is oblivious that the work completed with only 204bags,procured from local market with poor specification against the requirement of 208nbags and for which payment has been allowed .As such ,theexcess payment made towards the cost of 04 bags of cement amounting ttoRs.1240.00@Rs,310.00bag which cannot be admitted in auditand needs recovery

On issue of objection memo , the local authority recovered the excess amount from Sri C.Amiya Ranjan Mohapatra, GPTA of Rs.1240.00 through M.R No.1174//26.02.2018 and credited to the P.S fund. Hence the para may kindly be dropped

15.7 - Excess payment made by deviating approved estimated

(POMNo.19/17.02.2018)

Const.of C.D from R.D road to Bharabi Mandir

Estd Cost Rs.200000.00, C.R No.220/2015-16

Head of Accounts:- C.C road

Name of the Executant:- Depttly by Sri Nabin Tudu ,GPTA

Name of the J.E – Sri Nabin Tudu ,GPTA ,GPTA

Name of the A.E-Sri PPK Patra ,A.E

Vr.No.& Date- P-02/08.04.16 Ist & F.bill

M.B No.& Page-38/P-12 to 17

Excess payment made by deviating approved estimated

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mailto:ttoRs.1240.00@Rs,310.00bag


On checking of the above work bill with reference to the connected M.B and approved estimate, few irregularities was noticed in execution ofabove work. As per the approved estimate, there was provision of execution of rigid and smooth centring and shuttering for RCC works etc.Complete for 19.20sqm @Rs.73.20/sqm amounting toRs.1405.44.But on scrutiny of above work bill, it was found that full paymentofRs.20000.00 was made to the executant without executing of the above said item. Further, no deviation /work done estimate was found in thecase record .Hence it is construed that full payment was made to the executants without completion of the Projects. As such, a total sum ofRs.1405.00 allowed in excess to the executant, which cannot be admitted in audit and needs recovery

On issue of objection memo , the local authority recovered the excess amount from Sri Nabin Tudu , GPTA of Rs.1405.00 through M.RNo.11724//26.02.2018 and credited to the P.S fund. Hence the para may kindly be dropped

15.8 - Excess payment made towards extra cost of cement

(POMNo.31/26.02.2018)

Const.of culvert of Garesh Bandhapari G.P

Estd Cost Rs.200000.00, C.R No.291/2016-17

Head of Accounts:- 4th SFC

Name of the Executant:- Depttly by Sri M.K Swain ,GPTA

Name of the J.E – Sri ManojKu.Swain GPTA


Vr.No.& Date- P-48/31.01.2017, Ist & F.bill

M.B No.& Page-13/P-162 to 167

Excess payment made towards extra cost of cement

On checking of the above work bill with reference to the connected M.B and approved estimate, it was found that a total sum ofRs.1250.00has been paid to the executants in excess towards the extra cost of cement as and above the scheduled of rates, It would be seen from thematerials statement attached to C.R that a total of 250bags of cement have been used in the work. But on scrutiny of the rate of analysisattached to the estimate, revealed that the unit rate of cement items of work have been + arrived basing on the cement cost of 315bag .Butthe executants was executed the work by procuring the cement locally @Rs.310.00 per bag as revealed from the cement be submitted byM/s Laxmi Traders ,Ambadola vide No.4369 /dated.19.12.2016 attached to the C/R. accordingly , the cost of Rs.5.00 bag (Rs.315.00-310.00)should be deducted from the final bill towards the extra cost of cement .But as against the same, no amount was deducted from the billtowards extra cost of cement. Thereby ,the executants was extended un-due financial benefit of Rs.5.00 ,which comes to Rs.1250.00 for totalquantity of 250 bags (Rs.250 bag X5) bag which cannot be admitted in audit and needs recovery

On issue of objection memo , the local authority recovered the excess amount from Sri Manoj Ku.Swain , GPTA of Rs.1250.00 through M.RNo.1180/27.02.2018 and credited to the P.S fund. Hence the para may kindly be dropped

15.9 - Excess payment allowed due to erroneous calculation in measurement

(POMNo.33/26.02.2018)

Completion of Maskaguda bathing step

Estd Cost Rs.100000.00, C.R No.605/2013-14

Head of Accounts:- BRGF

Name of the Executant:- Depttly by Sri Birendra Behera, GPTA

Name of the J.E – Sri Birendra Behera, GPTA

77 / 94



Vr.No.& Date- P/05/19.09.2016 ist & Final bill

M.B No.& Page-28/P-142 to 151

Excess payment allowed due to erroneous calculation in measurement

On scrutiny of the above work bill with reference to the connected M.B it is noticed that the measurement of item No.03 i.e. C.C(1:3;6) using 04cum size hbg metal including all cost etc. Complete has been taken and recorded vide at page No.145 of M.B No.28 and payment for the totalquantity of [email protected]/cum amounting to rs.71970.00was allowed to the executants , which includes the wrong measurement ofrow 12 & 16 of items 3 vide at page No.145. The measurement shown by the J.E are given below

Dimension shown in Sl.No.12 & 16 of item No.03 i.e. C.C (1:3:6) using 4 cum hbg metal

Volume of work shown in M.B Actual volumes of works as arrived Excess shownSlab wall-2X9.00X0.65X0.60=7.02cum 7.02cum Cut-off U/s-2X4.00X0.6X0.60=2.88 2.88 cum Cut-off above G-2-1X5.00X0.30X0.60=0.90 0.90cum Step I-wall-1X5.00X0.30X0.20=0.30 0.30cum Step-1X5.003.000.15=2.25 2.25cum Step-2 wall-5X0.30X0.20=0.30 0.30cum Step-5.00X0.80X0.15=0.60 0.60cum Step-3-wall-5X0.30X0.20=0.30 0.30cum Step-5.00X0.70X0.15=0.525 0.525cum Step-4-wall-5X0.30X0.20=0.30 0.30cum Step-5.00X0.70X0.15=0.525 0.675cum Step-5-wall-5.00X0.30X0.15=0.30 0.225cum 0.075Step-5.00X0.80X0.15=0.60 0.60cum Step-6-wall-5.00X0.30X0.20=0.30 0.30cum Step-5.00X0.80X0.15=0.60 0.60cum Step-7-wall-5.00X0.30X0.20=0.60 0.30cum 0.30Step-5.00X0.70X0.15=0.525 0.525cum Step-8-wall-5X0.30X0.20=0.30 0.30cum Step-5.00X0.97X0.20=0.975 0.975cum Step-9-wall-5.00X0.30X0.20=0.60 0.60cum Total shown 20.550cum 20.175 cum 0.375 cum

But due to erroneous in Calculation made in the M.B vide in dimension of Sl.No.12 & 16 of measurement along with work bill ,a total volume ofwork as executed and payment was allowed accordingly as against the actual quantity of 20.175 cum. As a result the cost of quantity of0.375(20.550cum-20.175cum) was paid in excess to the executant amounting to Rs.1313.00 @Rs,3502.18 cum which cannot be admitted inaudit and needs recovery

On issue of objection memo , the local authority recovered the excess amount from Sri Birendra Ku.Meher , GPTA of Rs.1313.00 through M.RNo. 1181/27.02.2018 and credited to the P.S fund. Hence the para may kindly be dropped

15.10 - work case records checked during the year under audit i.e.2016-17

As per the guideline issued by the DLFA, Odisha vide Letter No.7723/DL:FA/ dated.29.06.2016, the details of verification of work case recordsduring the year audit are given below. Total of 244 nos.of work bills were verified out of 248 work bills as per the expenditure booked in thecash books, which comes to the money value of Rs.83026559.00 . The details of which are given belowNo.of case records verified onworks

completed out of works commenced

prior to the year under audit

No.of case records verified on

works completed out of works

commenced during the year

audit

No.of case records verified

against works are in

Progress out

of the work commenced

prior to the year of audit

No.of case records verified

against works are in

Progress out

of the work commenced

during the year under audit

Total

43 nos 366nos 34nos 23nos 466nos

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( 2016-17 Financial year 466 nos +previous year non production work case records 9nos =475 nos)

Present audit +Non-production shown in last audit during 2015-16 Rs.1786680.00 work case records checked during the year under auditi.e.2016-17)

TOTAL VALUE OF Rs.118670193.00( Present audit 2016-17 Rs.116883513.00+ previous audit i.e 2015-16 Rs.1786680.00)

15.11 - Veracity of TIN No. In purchase of building materials

As far as possible in course of audit, it was noticed that almost all purchases of building materials were made from the following firms. The TINno shown in the bills were agreed with the actual TIN no shown in the site odisha tax.gov.in. The details of which are furnished below.Sl.No Name of the Agencies Purchase Particulars TIN No01 M/s Jain Steel ,Bhawanipatna Cost of cement & M.S Rod 2113180199302 S.N Tradaers,Bhawanipatna Cost of cement 2198180487203 M/s Lalu Enterprises Bhawanipatna Cost of cement & M.S Rod 2142180207604 M/s SRILAXMI traders Ambadola Cost of cement 2174160246805 M/s Shree Balaji Traders Rupraroad Cost of cement 21374801683

PARA: 16 AUDIT ON UNITS / DEPARTMENT

16.1 -

There is no separate units/ Deptt in this P.S to be audited

PARA: 17 AUDIT ON SCHEMES / PROGRAMMES

17.1 -

Physical and financial achievement

The position of achievement in respect of various schemes against both physical and financial targets as per Annual action Plan as ascertainedfrom the local authority & records made available to audit is furnished belo

) Financial & Physical Achievement

Sl.No Head of Accounts OpeningBalance ason01.04.2016

Receiptduring theyear

Total Expenditure during theyear

Closingbalance ason31.03.2017

No.ofsplit overProjectsfrompreviousyear

No.ofProjectsplannedfor thecurrentyear

Total:- No.ofProjectscompleted

No.ofsplitoverProjectsto theext year

1 2 3 4 5 6 7 9 10 11 12

79 / 94


1 Const.of AWCbuilding

6048706.85 11750000.00 17798706.85 18099910.00 -301203.15 0 18 18 8 10

2 MLALAD 16946050.80 3584000.00 20530050.80 3981181.00 16548869.80 27 26 53 35 18

3 MPLAD 5277361.00 500000.00 5777361.00 1222077.00 4555284.00 0 7 7 5 2

4 SPF 11632930.00 600000.00 12232930.00 3044069.00 9188861.00 0 3 3 2 1

5 Awc building 855863.00 0.00 855863.00 0.00 855863.00 0 0 0

6 WODC 10811629.00 11550000.00 22361629.00 9393760.00 12967869.00 7 12 19 17 2

7 BKBK 20745203.00 21700000.00 42445203.00 16291252.00 26153951.00 13 23 36 34 2

8 TFC.CFC 7811917.00 5350216.00 13162133.00 12157349.00 1004784.00 1 2 3 3 0

9 Const.of C.Croad 5261959.00 3543483.00 8805442.00 8345117.00 460325.00 7 0 7 7 0

10 3rdSFC(Road/Bridge)

14694461.00 9583132.00 24277593.00 13534736.00 10742857.00 0 2 2 2 0

11 IAP -2005717.00 0.00 -2005717.00 5001549.00 -7007266.00 11 0 11 11 0

12 GGY 0.00 73663998.00 73663998.00 22416397.00 51247601.00 0 166 166 69 97

13 BRBF 2777990.00 377765.00 3155755.00 2632517.00 523238.00 0 0 0 0 0

14 SDP 2850000.00 200000.00 3050000.00 0.00 3050000.00 0 0 0 0 0

15 IAY 26597803.46 6881754.00 33479557.46 21111095.00 12368462.46 0 0 0 0 0

16 MGNREGS -4574427.00 1218995.00 -3355432.00 1206397.00 -4561829.00 0 0 0 0 0

17 OTHERS 5923690.50 4161646.00 10085336.50 7296053.00 2789283.50 0 0 0 0 0

Total 131655420.61

154664989.00

286320409.61

145733459.00

140586950.61

66.00 259.00 325.00 193.00 132

A)MLALAD:-

The main concept of Introduction of MLALAD is decentralization with a view to increase the participation of the local people and theirrepresentative in the planning process. This scheme was introduced in the state of Odisha since 1997-98. Under this scheme , funds to the tune of500000.00 per constituency were provided which has been enhenced Rs.10000000.00 in the States plan budget every year, which may changedepending on resources position and other commitments of the state. This funds is intended to be utilized for small but essential Project

. A Project shall be considered admissible for sanction of funds under this scheme:-

1. Must be a Programme of development

2. Must comes under District sector schemes/Subject

3. Must be of non recurring nature

4. Must create some assets for future

5. Benefit the public directly

6. Must be a community Programme

7. Must be a Preventive, curative , Protective and productive One

All the Project/work should be completed within the year of allotment. If no expenditure incurred within 6 months from the date of communication ofsanction of funds in favour of a Project due to delay and defaults of the beneficiaries, the amount shall be withdrawn and diverted forsome Projects. Fresh grants cannot be sanctioned for Projects if a previous grant has not been fully utilized and utilization Certificate submitted.

Inadmissible Projects taken up under MLALAD schemes

The guideline of MLALAD scheme envisages execution of work based on the facts needs of the local people which would create durable assets.Expenditure on repair/renovation works is not to be taken up under scheme in admissible Projects as furnished below

80 / 94


The position of achievement in respect of various schemes against both physical and financial targets as per Annual action Plan as ascertainedfrom the local authority & records made available to audit is furnished below

Sl.No. Name of theScheme

Name of the Projects Vr.No. & Date Expenditure incurred

during year

Estimated Cost Remarks

01 MLALAD Ren,of SeetapurPrahari mandap videCR No.898/2012-13

P/17/05.07.16 19365.00 200000 Rep/ren.works isprohibited on MLALADscheme

Total 19365.00 200000

In response to the audit objection memo vide POM No. 34/26.02.2018 at Page 71 to 72 the local authority did not reply . Hence the attention fthe higher authority is invited in this regard for taking needful action at their end and BDO is advised to adhere the guideline of the schemes beforeexecution henceforth

PARA: 18 MISCELLANEOUS

18.1 -

STATEMENT SHOWING THE DETAILS OF RECEIPT AND EXPENDITURE IN RESPECT OF P.S. ACCOUNT OF LANJIGARH P.S.

FOR THE YEAR 2016-17Sl.No Head of Accounts Opening Balance as on

01.04.2016Receipt during

the yearTotal Expenditure

during the yearClosing balance as on

31.03.2017

In cash In P.L In cash In P.L

1 2 3 4 5 6 7 8 9

I P.RDeptt.(Schemataic)

1 Maintenance &Repair of P.S Qtr

0.00 0.00 0.00 0.00 0.00 0.00 0.00

Total:- 0.00 0.00 0.00 0.00 0.00 0.00 0.00

II P.RDeptt.(Non-Schemataic)

0.00

1 Execution of BlockProgramme

0.00 0.59 0.00 0.59 0.00 0.00 0.59

2 Sanitary well -22870.00 170939.00 0.00 148069.00 0.00 -22870.00 170939.00

3 Rep.of staff Qtr 1726650.00 0.00 0.00 1726650.00 0.00 1726650.00 0.00

4 SNP centre -1618.76 0.00 0.00 -1618.76 0.00 -1618.76 0.00

5 ANP work -7455.51 0.03 0.00 -7455.48 0.00 -7455.51 0.03

6 Care Godown -1000.00 0.00 0.00 -1000.00 0.00 -1000.00 0.00

7 Dug well -2174.00 0.00 0.00 -2174.00 0.00 -2174.00 0.00

8 Rep.of ICDS Qtr 2052.00 0.00 0.00 2052.00 0.00 2052.00 0.00

9 P.Sroads 1312742.00 0.00 0.00 1312742.00 0.00 1312742.00 0.00

10 MIP -182244.58 3307.40 0.00 -178937.18 0.00 -182244.58 3307.40

81 / 94


11 G.P Tank -6953.00 0.00 0.00 -6953.00 0.00 -6953.00 0.00

12 Rep.ofwell -9025.00 2887.08 0.00 -6137.92 0.00 -6137.92 0.00

13 Rep.of PS/G.P.Tank 6361.42 0.00 0.00 6361.42 0.00 3474.34 2887.08

14 Addl. Office room -5122.15 0.00 0.00 -5122.15 0.00 -5122.15 0.00

15 Const.of AWCbuilding

619800.00 5428906.85 11750000.00 17798706.85 18099910.00 -6551204.00 6250000.85

16 TC/SC of care 20000.00 0.00 0.00 20000.00 0.00 20000.00 0.00

17 Const.of CDPOOffice

36027.00 0.00 0.00 36027.00 0.00 36027.00 0.00

18 Refund ofPRRcharges

20000.00 0.00 0.00 20000.00 0.00 20000.00 0.00

19 Maintenance of P.Sbuilding

-290185.00 0.00 0.00 -290185.00 0.00 -290185.00 0.00

20 Land acquition opfBlock Office building

1603816.00 0.00 0.00 1603816.00 0.00 1603816.00 0.00

21 Hon.TA/DAofNon-officials

-1051454.00 722290.37 545520.00 216356.37 280500.00 -895414.00 831270.37

22 P.R Divas 23400 0.00 0.00 23400.00 0.00 23400.00 0.00

Total:- 3790746.42 6328331.32 12295520.00 22414597.74 18380410.00 -3224217.58 7258405.32

III G.P Deptt.

1 G.P share -5749.00 0.00 0.00 -5749.00 0.00 -5749.00 0.00

2 G.P staffs 28009.00 0.00 0.00 28009.00 0.00 28009.00 0.00

3 G.P Tank 79.58 0.00 0.00 79.58 0.00 79.58 0.00

4 G.P road 760.12 0.00 0.00 760.12 0.00 760.12 0.00

5 G.P well 2943.00 0.00 0.00 2943.00 0.00 2943.00 0.00

6 G.P election -228790.00 0.00 2717106.00 2488316.00 1654405.00 833911.00 0.00

7 G.P sports 9058.00 0.00 0.00 9058.00 0.00 9058.00 0.00

8 G.P/P.S scrutinydeposit

18096.00 0.00 0.00 18096.00 0.00 18096.00 0.00

9 Hon.& DA tosarpanch

9051 246750.00 0.00 255801.00 0.00 9051.00 246750.00

Total:- -166542.30 246750.00 2717106.00 2797313.70 1654405.00 896158.70 246750.00

IV Education Deptt.

1 Rep.of Schoolbuilding

-296255.84 6668.05 0.00 -289587.79 0.00 -296255.84 6668.05

2 TeachersContingency

7737.00 0.00 0.00 7737.00 0.00 7737.00 0.00

3 Finance Commission -110779.00 0.00 0.00 -110779.00 0.00 -110779.00 0.00

Total:- -399297.84 6668.05 0.00 -392629.79 0.00 -399297.84 6668.05

V H & TW Deptt.

1 Rep.lof of School 20.00 0.00 0.00 20.00 0.00 20.00 0.00

2 Const.of Hostelbuilding

456.00 0.00 0.00 456.00 0.00 456.00 0.00

3 Stipend toSC/STstudent

67484.00 0.00 0.00 67484.00 0.00 67484.00 0.00

4 MadhupurSevashram

1664.04 0.00 0.00 1664.04 0.00 1664.04 0.00

5 Credit Mela 664.00 0.00 0.00 664.00 0.00 664.00 0.00

6 Boarding Charges -4960.00 0.00 0.00 -4960.00 0.00 -4960.00 0.00

7 SEBC MeritScholarship

-300.00 0.00 0.00 -300.00 0.00 -300.00 0.00

Total:- 65028.04 0.00 0.00 65028.04 0.00 65028.04 0.00

VI Sports & Culture

82 / 94


Deptt.1 Dev.of Play ground 0.00 0.00 0.00 0.00 0.00 0.00 0.00

3 PYKKA 0.00 0.00 0.00 0.00 0.00 0.00 0.00

Total:- 0.00 0.00 0.00 0.00 0.00 0.00 0.00

VII ITDA grants

1 Grain Golla 2000.00 3192.97 0.00 5192.97 0.00 2000.00 3192.97

2 ITDA grants 52887.00 0.00 0.00 52887.00 0.00 52887.00 0.00

3 Land reclamation -77505.00 0.00 0.00 -77505.00 0.00 -77505.00 0.00

4 Hostel building 33780.00 0.00 0.00 33780.00 0.00 33780.00 0.00

5 MIP of Trilochan pur 59363.00 0.00 0.00 59363.00 0.00 59363.00 0.00

6 Banana Cultivation -18503.00 0.00 0.00 -18503.00 0.00 -18503.00 0.00

7 Tribal crops 180825.60 0.00 0.00 180825.60 0.00 180825.60 0.00

8 Land Development -57000.00 0.00 0.00 -57000.00 0.00 -57000.00 0.00

9 Tribal crafts 200000.00 0.00 0.00 200000.00 0.00 200000.00 0.00

10 Micro Credit support 400000.00 0.00 0.00 400000.00 0.00 400000.00 0.00

Total:- 775847.60 3192.97 0.00 779040.57 0.00 775847.60 3192.97

VIII DRDA grants

1 NREP -639826.06 0.00 0.00 -639826.06 0.00 -639826.06 0.00

2 ERRP 57345.45 0.00 0.00 57345.45 0.00 57345.45 0.00

3 Sericulture 18205.25 4000.00 0.00 22205.25 0.00 18205.25 4000.00

4 Pisciculture 7313.41 0.00 0.00 7313.41 0.00 7313.41 0.00

5 Dug well -121703.25 0.00 0.00 -121703.25 0.00 -121703.25 0.00

6 Veg cultivation 1600.00 0.00 0.00 1600.00 0.00 1600.00 0.00

7 Fisheries -2.41 0.00 0.00 -2.41 0.00 -2.41 0.00

8 Land reclamation 77194.29 0.00 0.00 77194.29 0.00 77194.29 0.00

9 Insurance 14091.00 0.00 0.00 14091.00 0.00 14091.00 0.00

10 PMMP 1656.00 0.00 0.00 1656.00 0.00 1656.00 0.00

11 TRYSEM -18667.91 0.00 0.00 -18667.91 0.00 -18667.91 0.00

12 MMB cost of rice -480841.00 0.00 0.00 -480841.00 0.00 -480841.00 0.00

13 DWACRA(Salary) -1244.00 0.00 0.00 -1244.00 0.00 -1244.00 0.00

14 Pay ofJ.A 35000.00 0.00 0.00 35000.00 0.00 35000.00 0.00

15 RLEGP 7137.00 0.00 0.00 7137.00 0.00 7137.00 0.00

16 Jibandharpur -45580.00 0.00 0.00 -45580.00 0.00 -45580.00 0.00

17 DPAP -27126.00 0.00 0.00 -27126.00 0.00 -27126.00 0.00

18 Bonded Labour 623.00 0.00 0.00 623.00 0.00 623.00 0.00

19 MNP 6350.00 0.00 0.00 6350.00 0.00 6350.00 0.00

20 JRY G.P share -43361.00 0.00 0.00 -43361.00 0.00 -43361.00 0.00

21 IAY Normal 26490900.46 106903.00 6881754.00 33479557.46 21111095.00 12261559.46 106903.00

22 MLALAD 14860409.60 2085641.20 3584000.00 20530050.80 3981181.00 15306869.60 1242000.20

23 MPLAD 5254501.00 22860.00 500000.00 5777361.00 1222077.00 4532424.00 22860.00

24 Biogas Subsidy -33400.00 0.00 0.00 -33400.00 0.00 -33400.00 0.00

25 JRY contingency 5500.00 0.00 0.00 5500.00 0.00 5500.00 0.00

26 DRDA P.S share -307520.00 0.00 0.00 -307520.00 0.00 -307520.00 0.00

27 DRDA Z.P share 83919.89 0.00 0.00 83919.89 0.00 83919.89 0.00

83 / 94


28 DRDA Training -6970.00 0.00 0.00 -6970.00 0.00 -6970.00 0.00

29 Bank Building 6713.00 0.00 0.00 6713.00 0.00 6713.00 0.00

30 Sericulture building -9316.00 0.00 0.00 -9316.00 0.00 -9316.00 0.00

31 OBB building -368152.00 0.00 0.00 -368152.00 0.00 -368152.00 0.00

32 LAC building 109096.00 54939.00 0.00 164035.00 0.00 109096.00 54939.00

33 IRDP 0.50 0.00 0.00 0.50 0.00 0.50 0.00

34 W.C deptt. -691101.00 0.00 0.00 -691101.00 0.00 -691101.00 0.00

35 MPCC building -3318.00 0.00 0.00 -3318.00 0.00 -3318.00 0.00

36 RDP fisheries -123777.00 0.00 0.00 -123777.00 0.00 -123777.00 0.00

37 SDP 2850000.00 0.00 200000.00 3050000.00 148670.00 2701330.00 200000.00

38 IJRY -2385383.00 1500000.00 0.00 -885383.00 0.00 -2385383.00 1500000.00

39 Million well -8451.00 0.00 0.00 -8451.00 0.00 -8451.00 0.00

40 ASMF well 66061.00 0.00 0.00 66061.00 0.00 66061.00 0.00

41 Dry Land farming -8856.00 3061.00 0.00 -5795.00 0.00 -8856.00 3061.00

42 IRDP(Infrasturure) -534437.00 0.00 0.00 -534437.00 0.00 -534437.00 0.00

43 JRY Moorum box -7975.00 0.00 0.00 -7975.00 0.00 -7975.00 0.00

44 Handloom /Powereloom

120.00 0.00 0.00 120.00 0.00 120.00 0.00

45 Incentive grant 113028.00 0.00 0.00 113028.00 0.00 113028.00 0.00

46 Hon.to SSS 643500.00 0.00 0.00 643500.00 0.00 643500.00 0.00

47 SGSY (Infrastructure) 1083482.00 0.00 0.00 1083482.00 0.00 1083482.00 0.00

48 PMGY (G.A) 615426.00 127376.00 0.00 742802.00 0.00 742802.00 0.00

49 JRY (P.S share -305980.00 0.00 0.00 -305980.00 0.00 -433356.00 127376.00

50 RCP -550158.00 0.00 0.00 -550158.00 0.00 -550158.00 0.00

51 Sanitary Latrine 2800.00 0.00 0.00 2800.00 0.00 2800.00 0.00

52 SPF 11632930.00 0.00 600000.00 12232930.00 3044069.00 8888861.00 300000.00

53 SGRY-I -423312.00 -2600000.00 0.00 -3023312.00 0.00 -423312.00 -2600000.00

54 SGRY-II 713399.00 0.00 0.00 713399.00 0.00 713399.00 0.00

55 Awc building 855863.00 0.00 0.00 855863.00 0.00 855863.00 0.00

56 NFFWP -920840.00 0.00 0.00 -920840.00 0.00 -920840.00 0.00

57 Traditional Waterbody

138945.00 0.00 0.00 138945.00 0.00 138945.00 0.00

58 MGNREGS -4574427.00 0.00 1218995.00 -3355432.00 1206397.00 -4561829.00 0.00

59 RLTAP (Cluster) 1076803.00 -1053000.00 0.00 23803.00 356000.00 720803.00 -1053000.00

60 Const.of KalyanMandap

-355621.00 0.00 0.00 -355621.00 0.00 -355621.00 0.00

61 Community hall -466298.00 0.00 0.00 -466298.00 0.00 -466298.00 0.00

62 RLTAP(AWC) 1605611.00 0.00 0.00 1605611.00 0.00 1605611.00 0.00

63 WODC 10811629.00 0.00 11550000.00 22361629.00 9393760.00 12967869.00 0.00

64 EAS 21689.00 0.00 0.00 21689.00 0.00 21689.00 0.00

65 Watershed 3572.00 0.00 0.00 3572.00 0.00 3572.00 0.00

66 Market Complex -80000.00 0.00 0.00 -80000.00 0.00 -80000.00 0.00

67 Flood & Cyclone -68347.00 0.00 0.00 -68347.00 0.00 -68347.00 0.00

68 BKBK 20745203.00 0.00 21700000.00 42445203.00 16291252.00 23252864.00 2901087.00

69 SC/ST Dev. -1021723.00 1600000.00 0.00 578277.00 0.00 -1021723.00 1600000.00

84 / 94


70 TFC.CFC 7811917.00 0.00 5350216.00 13162133.00 12157349.00 1004784.00 0.00

71 BRGF 2777990.00 0.00 377765.00 3155755.00 2632517.00 523238.00 0.00

72 SGSY (Revolvingfund)

3972095.00 0.00 0.00 3972095.00 0.00 3972095.00 0.00

73 SGSY(Dev.work) -68526.00 0.00 0.00 -68526.00 0.00 -68526.00 0.00

74 SGSY Refunded toDRDA

-787821.00 0.00 0.00 -787821.00 0.00 -787821.00 0.00

75 Dev.of Play ground 299982.00 0.00 0.00 299982.00 0.00 299982.00 0.00

76 Const.of C.Croad 5261959.00 0.00 3543483.00 8805442.00 8345117.00 460325.00 0.00

77 3rdSFC(Road/Bridge)

12783633.00 1910828.00 9583132.00 24277593.00 13534736.00 8832029.00 1910828.00

78 IAP -2005717.00 0.00 0.00 -2005717.00 5001549.00 -7007266.00 0.00

79 NRLM -316763.00 0.00 100000.00 -216763.00 100000.00 -316763.00 0.00

80 Const.of requisition 1106442.00 0.00 0.00 1106442.00 0.00 1106442.00 0.00

81 DWACRA (Revolving fund)

-12649.00 0.00 0.00 -12649.00 0.00 -12649.00 0.00

82 GGY 0.00 0.00 73663998.00 73663998.00 22416397.00 51247601.00 0.00

83 IAY contingency 0 0.00 799020.00 799020.00 171844.00 627176.00 0.00

IAY FRA 0.00 0.00 0.00 0.00 2707205.00 -2707205.00 0.00

BPGY (Mo-kudia) 0.00 0.00 0.00 0.00 1618500.00 -1618500.00 0.00

Total:- 116206445.22 3762608.20 139652363.00 259621416.42 125439715.00 127861647.22 6320054.20

IX Revenue Deptt.

1 L.I work -245284.00 0.00 0.00 -245284.00 0.00 -245284.00 0.00

2 FDR /CRF 411149.00 0.00 0.00 411149.00 0.00 411149.00 0.00

Total:- 165865.00 0.00 0.00 165865.00 0.00 165865.00 0.00

X AgricultureDepartment

0.00

1 Agriculture 0.00 1022.93 0.00 1022.93 0.00 0.00 1022.93

Total:- 0.00 1022.93 0.00 1022.93 0.00 0.00 1022.93

XI Health & F.W Deptt.

1 Const.of Sub-Centre 868755.00 0.00 0.00 868755.00 258929.00 609826.00 0.00

Total:- 868755.00 0.00 0.00 868755.00 258929.00 609826.00 0.00

Sub Total (I to XIgran

121306847.14 10348573.47 154664989.00 286320409.61 145733459.00 126750857.14 13836093.47

XII Other than grants

1 Cess grant 13386.35 95325.00 0.00 108711.35 13386.35 0.00 95325.00

2 SD/EMD 2063501.85 0.00 528159.00 2591660.85 187579.00 2404081.85 0.00

3 Withheld amount 3690796.00 0.00 512722.00 4203518.00 248888.00 3954630.00 0.00

4 Youth festival 1000.00 0.00 0.00 1000.00 0.00 1000.00 0.00

5 K.L.grant -66356.94 0.00 -66356.94 0.00 -66356.94 0.00

Total:- 5702327.26 95325.00 1040881.00 6838533.26 449853.35 6293354.91 95325.00

XIII Govt.Dues

1 Royalty 8044265.50 0.00 3642167.00 11686432.50 2748839.00 8937593.50 0.00

VAT 1242681.00 0.00 648086.00 1890767.00 607333.00 1283434.00 0.00

Cess grant 1004041.00 0.00 1001442.00 2005483.00 1881990.00 123493.00 0.00

I.T 39809.00 0.00 0.00 39809.00 0.00 39809.00 0.00

Professional tax 3650.00 0.00 0.00 3650.00 0.00 3650.00 0.00

85 / 94


Total:- 10334446.50 0.00 5291695.00 15626141.50 5238162.00 10387979.50 0.00

XIV Govt.Money passedthroiugh P.S A/c

1 FFW Programme 22493.80 0.00 0.00 22493.80 0.00 22493.80 0.00

2 IHL Scheme 18100.00 0.00 0.00 18100.00 0.00 18100.00 0.00

3 Cross bondh -98451.00 0.00 0.00 -98451.00 0.00 -98451.00 0.00

4 SOAP/ODP/NOAP 318300.00 0.00 0.00 318300.00 0.00 318300.00 0.00

5 NFBS -35000.00 0.00 0.00 -35000.00 0.00 -35000.00 0.00

6 Pay ofB,Majhi,,Ex-PEO

-2395.00 0.00 0.00 -2395.00 0.00 -2395.00 0.00

7 Audit recovery 80559.36 0.00 26883.00 107442.36 0.00 107442.36 0.00

8 Voluntary activity 5000.00 0.00 0.00 5000.00 0.00 5000.00 0.00

9 Incentive allowance -5700.00 0.00 0.00 -5700.00 0.00 -5700.00 0.00

10 R.D commission 396.00 0.00 0.00 396.00 0.00 396.00 0.00

11 Repair of rain gause -85.00 0.00 0.00 -85.00 0.00 -85.00 0.00

12 Fuel ofVehicle -98870.00 0.00 0.00 -98870.00 0.00 -98870.00 0.00

13 Rem.to Emergencyrelief

1024.00 0.00 0.00 1024.00 0.00 1024.00 0.00

14 Hire charges ofvehicle

-1148584.00 0.00 0.00 -1148584.00 15800.00 -1164384.00 0.00

15 MDM 1086927.00 0.00 0.00 1086927.00 0.00 1086927.00 0.00

16 Const.lof road underSPF

-2525846.00 0.00 0.00 -2525846.00 0.00 -2525846.00 0.00

17 Const.of Chullah -918237.00 0.00 0.00 -918237.00 0.00 -918237.00 0.00

18 TelephoneContingency

200.00 0.00 0.00 200.00 0.00 200.00 0.00

19 Teachers Salary 2006484.00 0.27 0.00 2006484.27 0.00 2006484.00 0.27

20 Supply of drinkingwater

-55731.00 0.00 0.00 -55731.00 0.00 -55731.00 0.00

21 Palli Sabha -106580.00 0.00 0.00 -106580.00 0.00 -106580.00 0.00

22 O.C -1661430.90 0.00 0.00 -1661430.90 137246.00 -1798676.90 0.00

23 Recovery onexecution of work

19932.00 0.00 0.00 19932.00 0.00 19932.00 0.00

24 Energy charges -1949543.00 0.00 0.00 -1949543.00 0.00 -1949543.00 0.00

25 Election 668389.90 0.00 0.00 668389.90 0.00 668389.90 0.00

26 M.V contingency -46678.80 0.00 0.00 -46678.80 0.00 -46678.80 0.00

27 Electrical revision roll -41000.00 0.00 0.00 -41000.00 0.00 -41000.00 0.00

28 RTI fees 40470.00 0.00 0.00 40470.00 0.00 40470.00 0.00

Total:- -4425855.64 0.27 26883.00 -4398972.37 153046.00 -4552018.64 0.27

XV Miscellaneous

1 Work Contingency 1170590.00 0.00 513398.00 1683988.00 94735.00 1589253.00 0.00

2 Sale proceeds oforchard

13871.52 0.00 0.00 13871.52 0.00 13871.52 0.00

3 G.P/P.S election 123267.00 0.50 0.00 123267.50 0.00 123267.00 0.50

4 Cost of petrol 36384.00 0.00 0.00 36384.00 0.00 36384.00 0.00

5 House rent 137409.00 77.30 196256.00 333742.30 0.00 333665.00 77.30

6 Cost.of G.P rice -404980.00 0.00 0.00 -404980.00 0.00 -404980.00 0.00

7 G.P /W.P 1760.00 0.00 0.00 1760.00 0.00 1760.00 0.00

8 Cost of EGB 1072571.41 0.00 354783.00 1427354.41 0.00 1427354.41 0.00

86 / 94


9 Auction sale 1069.44 0.00 0.00 1069.44 0.00 1069.44 0.00

10 Annual Action Plan 300.00 0.00 0.00 300.00 0.00 300.00 0.00

11 Un-classified amount 3411250.34 0.00 0.00 3411250.34 0.00 3411250.34 0.00

12 Bank Interest 7545896.46 0.00 3877468.00 11423364.46 0.00 11423364.46 0.00

13 Diversion of cash 7332778.52 0.00 107427.00 7440205.52 341029.00 7099176.52 0.00

14 Costof Tender Paper -8013.00 0.00 0.00 -8013.00 0.00 -8013.00 0.00

15 Red cross -2639.00 0.00 0.00 -2639.00 0.00 -2639.00 0.00

16 Meeting -59992.00 0.00 0.00 -59992.00 0.00 -59992.00 0.00

17 A.P (M.P) -21025.00 0.00 0.00 -21025.00 0.00 -21025.00 0.00

18 Advertisement -76392.00 0.00 0.00 -76392.00 0.00 -76392.00 0.00

19 ORD survey -615.65 0.00 0.00 -615.65 0.00 -615.65 0.00

20 Sishumela -34625.00 0.00 0.00 -34625.00 0.00 -34625.00 0.00

21 BPL -40740.10 0.00 0.00 -40740.10 0.00 -40740.10 0.00

22 TLC Programme -16932.06 0.00 0.00 -16932.06 0.00 -16932.06 0.00

23 HUDCO loan 10600.00 0.00 0.00 10600.00 0.00 10600.00 0.00

24 Chhamundia (M.Pelection)

-2155.60 0.00 0.00 -2155.60 0.00 -2155.60 0.00

25 Bank Commissioncharges

476.04 0.00 0.00 476.04 1188.15 -712.11 0.00

26 RGLIS 8468.00 0.00 0.00 8468.00 0.00 8468.00 0.00

27 Chammundia (G.PElection)

12470.00 0.00 0.00 12470.00 0.00 12470.00 0.00

28 Photo card -1475.00 0.00 0.00 -1475.00 0.00 -1475.00 0.00

29 CensusRemuneration

37300.00 0.00 0.00 37300.00 0.00 37300.00 0.00

30 Programmer -3862.00 0.00 0.00 -3862.00 0.00 -3862.00 0.00

31 EGB 570459.00 0.00 0.00 570459.00 0.00 570459.00 0.00

32 CostofLatrine/Chullah

2700.00 0.00 0.00 2700.00 0.00 2700.00 0.00

33 Store suspense -3794748.06 0.00 0.00 -3794748.06 0.00 -3794748.06 0.00

34 Cost.of Tube wellspare parts

-2042069.00 0.00 0.00 -2042069.00 0.00 -2042069.00 0.00

35 PHC 300000.00 0.00 0.00 300000.00 0.00 300000.00 0.00

36 ICDS 200000.00 0.00 0.00 200000.00 0.00 200000.00 0.00

37 Atma Nijukti Mela 0.00 0.00 0.00 0.00 0.00 0.00 0.00

38 Jana Sampark Sibir -433700.00 0.00 0.00 -433700.00 0.00 -433700.00 0.00

39 Recovery fromL.Sibir 33304.00 0.00 0.00 33304.00 0.00 33304.00 0.00

40 Recovery fromSarpanch towardsNREGS

1100000.00 0.00 0.00 1100000.00 0.00 1100000.00 0.00

41 Epidemic control 36545.00 0.00 0.00 36545.00 0.00 36545.00 0.00

42 Receipt from G.P -238783.74 0.00 0.00 -238783.74 0.00 -238783.74 0.00

43 PYKKA 286500.00 0.00 0.00 286500.00 0.00 286500.00 0.00

44 RGAUD 5000.00 0.00 0.00 5000.00 0.00 5000.00 0.00

45 GIS -810.00 0.00 0.00 -810.00 0.00 -810.00 0.00

46 Block KalaSanskrutika Sangha

330150.00 0.00 0.00 330150.00 30000.00 300150.00 0.00

47 Sakshyra Bharat 12878.00 0.00 0.00 12878.00 0.00 12878.00 0.00

48 Others 1025.00 -690010.00 0.00 -688985.00 0.00 1025.00 -690010.00

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49 Red cross assistance 100000.00 0.00 0.00 100000.00 33820.00 66180.00 0.00

50 Hire charges ofmeeting hall

0.00 0.00 3500.00 3500.00 0.00 3500.00 0.00

51 Biju pattnaik BirthdayAnniversary

0.00 0.00 0.00 0.00 9000.00 -9000.00 0.00

52 Organization ofhuman chain

0.00 0.00 0.00 0.00 31400.00 -31400.00 0.00

Total:- 16711465.52 -689932.20 5052832.00 21074365.32 541172.15 21223125.37 -689932.20

Grand Total 149629230.78 9753966.54 166077280.00 325460477.32 152115692.50 160103298.28 13241486.54

A B S T A R C T

I P.RDeptt.(Schemataic)

0.00 0.00 0.00 0.00 0.00 0.00 0.00

II P.RDeptt.(Non-Schemataic)

3790746.42 6328331.32 12295520.00 22414597.74 18380410.00 -3224217.58 7258405.32

III G.P Deptt. -166542.30 246750.00 2717106.00 2797313.70 1654405.00 896158.70 246750.00

IV Education Deptt. -399297.84 6668.05 0.00 -392629.79 0.00 -399297.84 6668.05

V H & TW Deptt. 65028.04 0.00 0.00 65028.04 0.00 65028.04 0.00

VI Sports & CultureDeptt.

0.00 0.00 0.00 0.00 0.00 0.00 0.00

VII ITDA grant 775847.60 3192.97 0.00 779040.57 0.00 775847.60 3192.97

VIII DRDA Grant 116206445.22 3762608.20 139652363.00 259621416.42 125439715.00 127861647.22 6320054.20

IX Revenue Deptt. 165865.00 0.00 0.00 165865.00 0.00 165865.00 0.00

X Agriculture Deptt. 0.00 1022.93 0.00 1022.93 0.00 0.00 1022.93

XI Health & F.W Deptt. 868755.00 0.00 0.00 868755.00 258929.00 609826.00 0.00

Total (I to XI) 121306847.14 10348573.47 154664989.00 286320409.61 145733459.00 126750857.14 13836093.47

XII Other than grants 5702327.26 95325.00 1040881.00 6838533.26 449853.35 6293354.91 95325.00

XIII Govt.dues 10334446.50 0.00 5291695.00 15626141.50 5238162.00 10387979.50 0.00

XIV Govt.money passedthrough P.S A/c

-4425855.64 0.27 26883.00 -4398972.37 153046.00 -4552018.64 0.27

XV Miscellaneous 16711465.52 -689932.20 5052832.00 21074365.32 541172.15 21223125.37 -689932.20

Total (XII to XV) 28322383.64 -594606.93 11412291.00 39140067.71 6382233.50 33352441.14 -594606.93

Grand Total( I to XV) 149629230.78 9753966.54 166077280.00 325460477.32 152115692.50 160103298.28 13241486.54

18.2 -

STATEMENT SHOWING THE DETAILS OF RECEIPT AND EXPENDITURE OF GOVT.A/C IN RESPECT OF LANJIGARH P.S. FOR THEYEAR 2016-17

Sl.No Head of Accounts Opening balanceas on 01.04.16

Receipt duringtheyear

Total Expenditure duringthe year

Closing Balance as31.03.17

1 Pay of staff 1648330.00 9364059.00 11012389.00 9364059.00 1648330.00

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2 Rem.to BLOs 84900.00 0.00 84900.00 84900.00 0.00

3 GPF of staff 274336.00 839152.00 1113488.00 839152.00 274336.00

4 F.A of staff 1500.00 105000.00 106500.00 105000.00 1500.00

5 T.A of staff 0.00 34000.00 34000.00 34000.00 0.00

6 GIS of staff 0.00 7500.00 7500.00 7500.00 0.00

7 Contingency of staff -2300.00 0.00 -2300.00 0.00 -2300.00

8 P.P of staff 0.00 427246.00 427246.00 427246.00 0.00

9 Salary of teachers 9050367.00 0.00 9050367.00 0.00 9050367.00

10 GPF of teachers 3416126.00 0.00 3416126.00 0.00 3416126.00

11 P.P of teachers 927199.00 0.00 927199.00 0.00 927199.00

12 F.A of teachers 24000.00 0.00 24000.00 0.00 24000.00

13 GIS of teachers 2448.00 0.00 2448.00 0.00 2448.00

14 Obseque charges -5000.00 0.00 -5000.00 0.00 -5000.00

15 Gratuity of teachedrs 350000.00 0.00 350000.00 0.00 350000.00

16 Hon.of SSS/G.S 5466817.00 0.00 5466817.00 0.00 5466817.00

17 RCM of teachers -461.00 0.00 -461.00 0.00 -461.00

18 Sanskar Bharat -27479.00 0.00 -27479.00 0.00 -27479.00

19 Recovery from P.S teachers -696108.00 0.00 -696108.00 0.00 -696108.00

20 Refund of SD -30663.00 0.00 -30663.00 0.00 -30663.00

21 Contingency -32922.00 12050.00 -20872.00 17956.00 -38828.00

22 OAP/ODP 13158378.00 41917700.00 55076078.00 41900155.00 13175923.00

23 Diversion of cash 0.00 341029.00 341029.00 107427.00 233602.00

24 Bank interest 929894.00 1320071.00 2249965.00 1340.08 2248624.92

25 Others 44477635.33 0.00 44477635.33 0.00 44477635.33

26 Electricity charges 0.00 40000.00 40000.00 40000.00 0.00

27 RCM of staff 0.00 40000.00 40000.00 40000.00 0.00

28 Hire charges ofvehicle 0.00 20000.00 20000.00 20000.00 0.00

Total: 79016997.33 54467807.00 133484804.33 52988735.08 80496069.25

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

19.1 - Position of Govt.dues like Royalty, VAT, Cess & I.T for the year 2016-17

Rules-6 of Odisha Treasury code VOl-I read with Rule-4 of Odisha General Finance Rule stipulate that all money receipt/ realized on behalf ofGovt. should be deposited in full by the competent authority within three days of receipts of the same. Retention of Govt. money /Revenueoutside the Govt. accounts is highly irregular and not permissible. In violation to the above instruction, the following Govt. dues such as,VAT, &I.T realized from different works bill are yet to be deposited. The details of which are furnished below

Details of deposit of Royalty as on 31.03.2017

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Sl.No Particulars Royalty VAT Cess I.T Total

1 Opening balance as on01.04.16

8044265.50 1242681.00 1004041.00 39809.00 10330796.00

2 Amount collected duringthe year 2016-17

3642167.00 648086.00 1001442.00 0.00 5291695.00

3 Total 11686432.00 1890767.00 2005483.00 39809.00 15622491.00

4 Amount deposited during the yar 2016-17

2748839.00 607333.00 1881990.00 0.00 5238162.00

5 Closing balance as on31.03.17

8937593.50 1283434.00 123493.00 39809.00 10384329.50

Details of deposit of Royalty as on 31.03.2017

Sl.No Scheme Vr.No.No & Date To whom Paid Amount

1 SFC P/81/28.03.17 Tahasildar Lanjigarh 29699.00

2 SFC P/82/28.03.17 -do- 332382.00

3 SFC P/75/28.03.17 -do- 276401.00

4 SPF P/42/28.03.17 -do- 76600.00

5 SDPF P/03/28.03.17 -do- 14409.00

6 MLALAD P/55/28.03.17 -do- 87486.00

7 GGY P/106/28.03.17 -do- 492319.00

8 C.C ROAD P/48/23.12.16 -do- 14541.00

9 BKBK P/59/30.03.17 -do- 385823.00

10 AWC P/40/28.03.17 -do- 67117.00

11 TFC P/66/30.03.17 -do- 138258.00

12 MPLAD P/14/28.03.17 -do- 36761.00

13 IAP P/33/28.03.17 -do- 211761.00

14 BRGF P/18/28.03.17 -do- 45544.00

15 WODC P/51/28.03.17 -do- 408962.00

16 MISC P/85/28.03.17 -do- 130776.00

Total 2748839.00

Details of deposit of VAT as on 31.03.2017


1 SFC P/76/28.03.17 DCCT,Bhawanipatna 37228.00

2 SFC P/83/28.03.17 -do- 6207.00

3 SFC P/84/28.03.17 -do- 48108.00

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4 SPF P/43/28.03.17 -do- 25291.005 SDPF P/04/28.03.17 -do- 1497.00

6 MLALAD P/56/09.03.17 -do- 13650.00

7 GGY P/107/28.03.17 -do- 123019.00

8 C,C ROAD P/54/28.03.17 -do- 76765.00

9 BKBK P/60/30.03.17 -do- 72609.00

10 AWC P/41/28.03.17 -do- 13080.00

11 TFC P/67/30.03.17 -do- 32031.00

12 MPLAD P/15/28.03.17 -do- 23932.00

13 IAP P/34/28.03.17 -do- 32220.00

14 BRGF P/19/28.03.17 -do- 11455.00

15 WODC P/52/28.03.17 -do- 58309.00

16 MISC P/86/28.03.17 -do- 31932.00

Total 607333.00

Details of deposit of Cess as on 31.03.2017


1 SFC P/04/16.05.16 Labour Officer,Kld 16706.00

2 SFC P/77/28.03.17 -do- 56679.00

3 SFC P/85/28.03.17 -do- 22425.00

4 SFC P/86/16.05.17 -do- 64488.00

5 SPF P/45/28.03.17 -do- 28940.00

6 SPF P/44/28.03.17 -do- 30245.00

7 SDPF P/05/28.03.17 -do- 3000.00

8 MLALAD P/06/16.05.16 -do- 48824.00

9 MLALAD P/57/28.03.17 -do- 37191.00

10 GGY P/108/28.03.17 -do- 156463.00

11 C.C. ROAD P/21/16.05.16 -do- 158350.00

12 C.C. ROAD P/55/28.03.17 -do- 85510.00

13 BKBK p/06/16.05.16 -do- 213486.00

14 BKBK p/61/30.03.17 -do- 87798.00

15 AWC p/42/28.03.17 -do- 34619.00

16 TFC p/14/16.05.16 -do- 144745.00

17 TFC P/68/30.03.17 -do- 72410.00

18 RLTAP P/01/16.05.16 -do- 248.00

19 MPLAD P/04/16.05.16 -do- 20969.00

20 MPLAD P/16/28.03.17 -do- 16310.00

21 IAP P/06/16.05.16 -do- 199233.00

22 IAP P/35/28.03.17 -do- 53861.00

23 BRGF P/20/28.03.17 -do- 20987.00

24 WODC P/08/16.05.17 -do- 82008.00

25 WODC P/53/28.03.17 -do- 81451.00

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26 MISC P/32/16.05.16 65828.00

27 MISC P/87/28.03.17 79216.00

Total 1881990.00

Details of deposit of I.T as on 31.03.2017

NIL

In response to the objection memo vide POM No. 26/20.02.2018 at page-55 , the local authority stated that “after verification of relevant records,the pendency towards Royalty, VAT, Cess and IT will be deposited in to the proper qtr. However steps may be taken soon to deposit the abovebalance amount of Revenue to be deposited and facts reported to audit. Till then the entire amount of Rs.10384329.00 is kept under objection

PARA: 20 RESULT OF AUDIT

20.1 -

As a result of audit, a total sum of Rs.137980027.30 is kept under objection out of which Rs.12359470.00 is suggested for recovery.Besidesthat a total sum of Rs. 15540.00 was recovered during the course of audit and taken to the P.S Fund accordingly. The local authority is advisedto settle up all the objection raised in this report with compliance to the appropriate authorities at an early date.

20.2 -

A. Audit of Cash Books revealed the following deficiency in maintenance of the cash books which may be improved

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

Ii As per provision of Rule-34 of OPSAP Rules-2002, as soon as the pass book/statement of account is received from treasury/bank, theaccountant of the P.S. shall compare and verify the entries in it with the duplicate challans and with the cash books to ensure that allremittances have been duly brought to account in the treasury / bank. Audit noticed that due to non- preparation of bank reconciliation there

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was discrepancy between cash book and pass book balance which may be reconciled for prevention of fraud and error.

iii) A consolidated cash book showing the overall receipt and disbursement of cash of P.S. was not maintained despite operation of multiplesubsidiary cash books which may be maintained to know the exact position of the day.

iv) Date wise analysis of the closing balance at the end of each month were not worked out and recorded in the cash book. This may bedone to know the actual position in head wise.

v) Important registers like GIA register, Allotment Register, Outstanding advance register, Works Register, Asset Register etc. were notmaintained. These registers may be maintained for necessary information.

vi) UCs not submitted to the concerned authorities in time. UCs may be sent in time for further release of funds.

vii) Effective steps may be taken for adjustment of outstanding advances.

viii) In P.S. various popular schemes are operated for poor people. Hence, proper inspection, monitoring & supervision over variousdevelopmental works are required for good quality in construction works

. ix) Grievance redressal mechanism should be properly functioned in the P.S.

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

xi) House rent DCB is not maintained for the collection of rent from Govt. quarters

xii) Govt. dues should be deposited to the concerned authorities in time. xiii) Prompt action should be taken for settlement of outstandingparas.

xiv) Steps should be taken to fill up the vacant posts for proper monitoring the office management as well as field work.

Result Of Audit

SlNo

Name Of TheParagraph

Amountsuggested for

recovery(In Rs:)

Amount kept onobjection(In Rs:)

AmountSurchargeable(I

n Rs:)

AmountEmbezzlement(I

n Rs:)

AmountOthercases(In

Rs:)

Remarks

1 5.1 0.00 77135271.80 0.00 0.00 0.002 6.1 538890.00 538890.00 538890.00 0.00 0.003 8.1 11799700.00 11799700.00 11799700.00 0.00 0.004 13.1 0.00 24074381.00 0.00 0.00 0.005 13.3 0.00 394829.00 0.00 0.00 0.006 14.1 0.00 110300.00 0.00 0.00 0.007 14.2 0.00 121255.00 0.00 0.00 0.008 14.3 20880.00 20880.00 0.00 0.00 0.009 14.4 0.00 394829.00 0.00 0.00 0.0010 14.5 0.00 1293412.00 0.00 0.00 0.0011 14.6 0.00 11711950.00 0.00 0.00 0.0012 19.1 0.00 10384329.50 0.00 0.00 0.00

Total 12359470.00 137980027.30 12338590.00 0.00 0.00

Audit Certificate

Cetrified that the accounts of Lanjigarh 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 15.7 1172 2018-02-26 1405 NABIN TUDU,GPTA2 15.6 1174 2018-02-26 1240 C.AMIYA RANJAN

MOHAPATRA,GPTA3 15.5 1175 2018-02-28 952 P.K.PANI,GPTA4 15.4 1176 2018-02-27 1045 KIRTI RANJAN

BEHERA,GPTA

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5 15.3 1173 2018-02-26 4000 RASMITA KUMARIDASH,GPTA

6 15.2 1177 2018-02-27 1695 MANOJ KU.SWAIN, GPTA7 15.1 1178 2018-02-27 2640 GOPAL CH.MISHRA J.E.8 15.8 1180 2018-02-27 1250 MANOJ KU.SWAIN, GPTA9 15.9 1181 2018-02-27 1313 BIRENDRA

KU.BEHERA,GPTATotal15540

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