394521_AR_2018-2019-GANJAM.pdf - Local Fund Audit

AUDIT REPORT 27-07-2018

LOCAL FUND AUDIT, GANJAM, ODISHA

CATEGORY : Aided College,General Audit Report No : 394521/AR/2018-2019-GANJAM

PARA: 1 TITLE SHEET

1 Name of the Institution : Chikiti Mahavidyalaya, Chikiti

2 Year of Accounts under Audit : 2017-2018

3 Name of the Local Authority during the year of A/Cs : Sanjukta Satapathy, Principal inchrge from 01/04/17 to 31/05/2018.

Name of the Local Authority at the time of Audit : Dr. Bichitra Pattnaik, Principal Incharge Since 01-06-2018.

4 Duration of Audit : 22-06-2018 To 04-07-2018 (Mandays Consumed :- )

5 Name of the Auditors : PADMALOCHAN JENA AND CO 325858E - Lead Auditor

6 Name of the Reviewing Officer : PITABAS MALLIK(Audit Superintendent)

7 Date of submission of report by Reviewing officer : 17-07-2018

8 Entry Conference Date :

9 Exit Conference Date :

10 Name of the District Audit Officer : JAGANNATH DASH

11 Date of approval of report by District Audit Officer : 27-07-2018

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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 Measurement Books 22-06-2018 NIL NIL NIL NIL

2 Cash in hand 22-06-2018 1937.00 467.00 TotalRs.2404.00

1937.00 467.00 TotalRs.2404.00

CB Page No-06 2GCB CB Page No-263 GCB

NIL NIL

3 ServicePostageStamps

22-06-2018 571 571 Postage & S Reg.Page No-31

NIL

4 Others

5 MiscellaneousReceipt Books

22-06-2018 22 22 MR Reg. PageNo-341

NIL

Comments

PHYSICAL VERIFICATION

Sl.No. Name Value(Rs.)/No.Remarks

1 Date of Physical Verification 22/06/2018OK

2 Recorded At 11.45amOK

3 Liquid Cash +2 GCB 1,937.00CB Page No-06

4 Liquid Cash +3 GCB 467.00CB Page No-26

5 UNUSED M.R.BOOKS 2017-18 22MR Reg. Page No-341

6 Pstage & Stamps 571Postage & S Reg. Page No-31

DETAILS OF NOTES:

Notes- 500x2 1,000.00

Notes- 100x13 1,300.00

Notes- 20x4 80.00

Notes- 5x4 20.00

Notes- 2x2 4.00

TOTAL 2,404.00

Physical verification of cash balance by the Principal

As per S.R.-37(i) of the OTC Vol-I at the end of the each month the principal, as the D.D.O. of the college shall verify cash balance available in the college chest withreference to the balance as shown in the cash book and record the the result thereof with signed and dated certificate to that effect. But during the verification ofcash book it was revealed that no such provision was observed by the Principal timely, even at least once during the financial year 2017-18.The principal is howeveradvised to emphasis the matter and suggested to verify the cash balance timely inorder to restrict the misutilisation and defalcation of cash in future.

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PARA: 3 LIST OF VERIFIED RECORDS

A : List Of Verified Records/RegisterSlno List Records/Register 1 Service books.2 F.D.R3 Library stock register4 Stock register of stationery articles.5 Stock register of M.R forms.6 Pay acquittance roll of M.P staff.7 Pay acquittance roll of D.P staff.8 Paid vouchers9 Counter foils of cheques10 Bank Draft & cheque register.11 Book of Drawal12 Misc. receipt books.13 Daily collection Registers.14 Fee collection receipt books15 Bank Pass Book16 General Cash Book

B : List of Records/Registers not MaintainedSlno List Records/Register 1 Construction cash book2 H.S.S. cash book

C : List of Records/Registers not Produced to AuditSlno List Records/Register

D : List of Records/Registers not RequiredSlno List Records/Register 1 Acquittance roll of scholarship

Comments

The college has maintained paid voucher but they have maintained supporting documents of payments and put the serial number over the supporting documents asvoucher number.They have maintained Cash Book in the computer in the Excel Sheet and every day's balance of cash and Banks are being tallied with Pass bookand signature of the college authorities thereon Besides the above the following important records and registers have not been maintained.

1.Fixed assets register for dead items have not been maintained with d entries of all dead assets belong to the college.

2. Construction register.

The principal is advised to ensure early maintenance of above records and register to strengthen the accounts section and produce the same to next audit forproper verification.

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PARA: 4 FINANCIAL POSITION

Chikiti Mahavidyalaya, Chikiti - 2017-2018

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 AllConsolidated

01-04-2017 10647982.52

42519775.00

53167757.52

41218824.21

31-03-2018 11948933.31

31-03-2018 11948933.31

0.00 OK

GRANDTOTAL

10647982.52

42519775.00

53167757.52

41218824.21

11948933.31

11948933.31

0.00

Comments

ABSTRACT OF RECEIPTS AND PAYMENTS OF CHIKITI MAHAVIDYALAYA,CHIKITI OF DIFFERENT CASH BOOKS FOR THE YEAR 2017-18.

Sl. No. Head of Accounts Opening Bal. Receipts Total Payments Closing Bal.

I Govt. Grants(states)Recurring

GIA Salary of DP staff - 2,11,98,224.00 2,11,98,224.00 2,11,98,224.00 -

Block Grants Salary - 12,42,509.00 12,42,509.00 12,42,509.00 -

GIS Salary 7,500.00 7,500.00 7,500.00 -

Total - 2,24,48,233.00 2,24,48,233.00 2,24,48,233.00 -

II Govt.Grants(states)Non-Recurring

UGC Grant(From +3 GCB) - - - -

Total - - - - -

III Other than Grants - -

Infrastructure Development Grant 10,00,000.00 10,00,000.00 - 10,00,000.00

Minor Research Project 7,000.00 7,000.00 7,000.00 -

Self Defence Programme - 30,000.00 30,000.00 15,000.00 15,000.00

Total - 10,37,000.00 10,37,000.00 22,000.00 10,15,000.00

IV (A) Fees & fines Internal Sources

Fees & fines depositable - 70,920.00 70,920.00 70,920.00 -

- -

Total - 70,920.00 70,920.00 70,920.00 -

V (B) CHSE and Students Funds

Registration and Recognition Fees - 1,64,834.00 1,64,834.00 1,41,410.40 23,423.60

Academic fees - 34,470.00 34,470.00 - 34,470.00

Admission fees - 15,82,017.00 15,82,017.00 15,82,017.00 -

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Affiliation fees - 1,01,000.00 1,01,000.00 40,129.80 60,870.20

Annual function - 1,67,140.00 1,67,140.00 1,67,140.00 -

Centre charges - 7,350.00 7,350.00 - 7,350.00

Certificate fees - 63,700.00 63,700.00 61,610.00 2,090.00

College Calender - 30,000.00 30,000.00 20,200.00 9,800.00

Class Examination - 83,760.00 83,760.00 48,110.00 35,650.00

CHSE Exam. Expenses - 2,29,765.00 2,29,765.00 2,20,117.20 9,647.80

University Exam Expenses 16,35,243.00 16,35,243.00 16,29,186.50 6,056.50

college Megazine & News paper - 1,47,320.00 1,47,320.00 80,712.00 66,608.00

Cultural College - 22,096.40 22,096.40 - 22,096.40

Exam Management Hub(EMH) - 1,64,900.00 1,64,900.00 92,890.00 72,010.00

Identity cards - 96,970.00 96,970.00 23,411.00 73,559.00

JITMS of BCA - 15,63,000.00 15,63,000.00 11,90,100.00 3,72,900.00

Laboratory - 4,01,480.00 4,01,480.00 3,93,785.00 7,695.00

Library fees - 2,69,750.00 2,69,750.00 2,68,903.00 847.00

Puja fees(DSA) - 51,500.00 51,500.00 51,500.00 -

Republic & Independence day - 2,700.00 2,700.00 2,700.00 -

ROM fees - 1,63,953.60 1,63,953.60 1,63,953.60 -

Sylabus/Time table - 30,580.00 30,580.00 - 30,580.00

Seminar & Festival - 1,23,700.00 1,23,700.00 97,820.00 25,880.00

Sports fees(Athelatic) - 4,85,450.00 4,85,450.00 3,36,679.80 1,48,770.20

Social Service Guild - 1,25,030.00 1,25,030.00 1,24,815.40 214.60

Student General Insurance - 2,00,120.00 2,00,120.00 1,70,560.00 29,560.00

Student Scholarship - 40,000.00 40,000.00 - 40,000.00

Student aid fees - 32,380.00 32,380.00 - 32,380.00

NSS Cash Book IV - 33,750.00 33,750.00 15,350.00 18,400.00

NSS Cash Book III 8,066.00 - 8,066.00 5,310.00 2,756.00

NSS Cash Book II 19,746.00 - 19,746.00 18,350.00 1,396.00

NSS Cash Book I 15,960.00 - 15,960.00 15,960.00 -

SAM Cash Book - 4,95,300.00 4,95,300.00 3,75,777.00 1,19,523.00

YRC Cash Book - 24,030.00 24,030.00 11,920.00 12,110.00

Total 43,772.00 85,73,289.00 86,17,061.00 73,50,417.70 12,66,643.30

VI Miscellaneous

Development Fund 15,50,000.00 81,21,310.00 96,71,310.00 94,09,378.00 2,61,932.00

Bank/FDR Interest - 3,64,683.00 3,64,683.00 13,535.51 3,51,147.49

Trfd from +3 GCB to UGC GCB - 18,39,520.00 18,39,520.00 18,39,520.00 -

Trfd from +3 GCB to NSS(I,II,III &IV)

- 46,120.00 46,120.00 46,120.00 -

Trfd from +3 GCB to YRC GCB - 18,700.00 18,700.00 18,700.00 -

Unclassified opening as per Audit 90,54,210.52 90,54,210.52 - 90,54,210.52

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Total 1,06,04,210.52 1,03,90,333.00 2,09,94,543.52 1,13,27,253.51 96,67,290.01

GRAND TOTAL 1,06,47,982.52 4,25,19,775.00 5,31,67,757.52 4,12,18,824.21 1,19,48,933.31

Note:-Adited but unclassified opening balance as per cash book is Rs.106,47,982.52 has been considered for audit of 2017-18.

CASH BOOK WISE DETAILS OF CLOSING BALANCES AS ON 31.03.2018.

DETAILS AS PER CASH BOOK

SlNo. Name of cash Book Incash In Bank FD Advance Gross Total

1 General Cash Book +3 12,009.00 67,79,932.83 17,01,456.00 1,29,500.00 86,22,897.83

2 General Cash Book +2 1,937.00 11,98,722.33 1,30,000.00 41,559.00 13,72,218.33

3 UGC Cash Book - 11,75,115.25 - - 11,75,115.25

4 SAM Cash Book +2 - 7,35,556.10 - - 7,35,556.10

5 YRC Cash Book - 38,413.00 - - 38,413.00

6 NSS Cash Book IV - 580.20 - - 580.20

7 NSS Cash Book III - 2,756.00 - - 2,756.00

8 NSS Cash Book II - 1,396.60 - - 1,396.60

9 NSS Cash Book I - - - - -

Gross Total 13,946.00 99,32,472.31 18,31,456.00 1,71,059.00 1,19,48,933.31

SlNo. Name of theCash Book

OB as onDate

OpeningBalance(Rs.)

Receiptduring the

year underaudit(Rs.)

Total(Rs.) Expenditureduring

the yearunder

audit(Rs.)

ClosingBalance as per

Audit(DDMM YYYY)

Closingbalance(Rs.)

AUDIT

Closingbalance

(Rs.) Cashbook

Diffrence(Rs.)

Remarks

1 GeneralCash Book+3

01/04/2017 80,18,734.32

3,57,63,863.00

4,37,82,597.32

3,51,59,699.49

31/03/2018 86,22,897.83

86,22,897.83

-

OK

2 GeneralCash Book+2

01/04/2017 3,95,196.60

42,23,505.00

46,18,701.60

32,46,483.27

31/03/2018 13,72,218.33

13,72,218.33

-

OK

3 UGC CashBook

01/04/2017 16,17,572.50

19,04,080.00

35,21,652.50

23,46,537.25

31/03/2018 11,75,115.25

11,75,115.25

-

OK

4 SAM CashBook +2

01/04/2017 5,86,915.10

5,24,418.00

11,11,333.10

3,75,777.00

31/03/2018 7,35,556.10

7,35,556.10

-

OK

5 YRC CashBook

01/04/2017 26,450.00

23,883.00

50,333.00

11,920.00

31/03/2018 38,413.00

38,413.00

-

OK

6 NSS CashBook IV

01/04/2017 188.00

38,490.00

38,678.00

38,097.80

31/03/2018 580.20

580.20

-

OK

7 NSS CashBook III

01/04/2017 2,077.00

5,989.00

8,066.00

5,310.00

31/03/2018 2,756.00

2,756.00

-

8 NSS CashBook II

01/04/2017 849.00

18,992.00

19,841.00

18,444.40

31/03/2018 1,396.60

1,396.60

-

9 NSS CashBook I

01/04/2017 -

16,555.00

16,555.00

16,555.00

31/03/2018 -

-

-

OK

TOTAL 1,06,47,982.52

4,25,19,775.00

5,31,67,757.52

4,12,18,824.21

1,19,48,933.31

1,19,48,933.31

-

Details of Development Expenses

Sl No PARTICULARS AMOUNT(Rs.)

1 Electricity Expenses(Bill) 1,23,960.00

2 Management Staff salary 25,96,984.00

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3 Furniture & Fixtures 5,23,800.00

4 Inverter & Battery 61,290.00

5 Construction of GI Stage for College 24,970.00

6 Const./Renovation of Office,C Library,Toilet 6,90,210.00

7 Air conditioner 59,200.00

8 Security Deposit Telephone 2,07,232.00

9 CC TV Camrea 1,37,220.00

10 Electrical Expenses 93,679.00

11 Hardware Tools 15,730.00

12 Water Cooler 37,600.00

13 College Name Plate 32,700.00

14 Computers 1,32,320.00

15 Computer Printers 48,700.00

16 Cash Counting Machines 24,780.00

17 Construction Compound Wall Women Hostel 4,80,850.00

18 Website & Software Development 81,963.00

19 Audit fees for UGC Plan Account 15,000.00

20 Miscellaneous Expenses 1,46,750.00

21 Postatege & stamps 4,000.00

22 Printing & stationeries 59,760.00

23 Odia Sahitya Samaj Exp. 37,820.00

24 Repair & Maintenance Exp. 3,68,767.00

25 Telephone Expenses 5,749.00

26 Exgratia Blockgrant 6,03,504.00

27 Laboratory Development 2,60,000.00

28 Library Development 4,60,000.00

29 Construction of Physics Lab 8,33,220.00

30 Construction of Math Department 7,63,630.00

31 Construction of Seminar Hall 48,770.00

32 Construction of Laboratory 1,93,900.00

33 EPF Emploee Share Deposited 2,35,320.00

94,09,378.00

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


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

ClosingBalance in PassBook(In Rs:) (A)

ClosingBalance inBank DateCash Book(dd/mm/yyyy)

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

Difference(InRs:)(A-B)

Remarks

1 all consolidated 01-04-2017 9956472.31 31-03-2018 9932472.31 24000.00 BRS prepared,Ref.para5.3.1 incomment

GRAND TOTAL 9956472.31 9932472.31 24000.00

Reconciliation

Para 5.2-1: Details of Bank wise Balances as on 31-03-2018.

Sl No. Name of theBank

AccountNumber

ClosingBalances Pass

book Date as on31-03-2018

ClosingBalances in

Pass Book (A)

ClosingBalances Cash

book Date as on31-03-2017

ClosingBalances in

Cash Book (B)

Difference (A-B) Remarks

1 SBI, Chikiti,Current A/c.

35400315949 31/03/2018 6,75,831.33 31/03/2018 6,51,831.33 24,000.00 +3 GeneralCash Book

2 SBI, Chikiti, SBA/c.

30435398741 31/03/2018 14,16,867.35 31/03/2018 14,16,867.35 - +3 GeneralCash Book

3 Andhra Bank,chikiti Pentho



8175 31/03/2018 22,598.00 31/03/2018 22,598.00 - +3 GeneralCash Book

5 ICICI Bank chikiti 3268010000183 31/03/2018 10,61,680.00 31/03/2018 10,61,680.00 - +3 GeneralCash Book

6 BCC Bank chikitiPentho

927 31/03/2018 22,441.80 31/03/2018 22,441.80 - +3 GeneralCash Book

7 Canara BankPatrapur


8 Bank Of Baroda 25030100005200 31/03/2018 31,41,242.85 31/03/2018 31,41,242.85 - +3 GeneralCash Book

9 Bank Of Baroda 25030200002820 31/03/2018 12,000.00 31/03/2018 12,000.00 - +3 GeneralCash Book

10 RGB Nuapentho 1555 31/03/2018 79,290.50 31/03/2018 79,290.50 - +3 GeneralCash Book

11 BCC Bank chikitiPentho

10162 31/03/2018 539.00 31/03/2018 539.00 - +3 GeneralCash Book

12 SBI, Chikiti, A/c. 35680080505 31/03/2018 11,98,722.33 31/03/2018 11,98,722.33 - +2 GeneralCash Book

13 SBI, Chikiti, A/c. 31797115254 31/03/2018 7,35,556.10 31/03/2018 7,35,556.10 - SAM Cash book

14 SBI, Chikiti, A/c. 30948702410 31/03/2018 38,413.00 31/03/2018 38,413.00 - YRC Cash book

15 Bank Of Baroda 25030100010998 31/03/2018 11,75,115.25 31/03/2018 11,75,115.25 - UGC Cash Book

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008810011005218

31/03/2018 - 31/03/2018 - - NSS I CashBook

17 SBI ChikitiBranch A/c.

30948703468 31/03/2018 1,396.60 31/03/2018 1,396.60 - NSS II CashBook


30948702942 31/03/2018 2,756.00 31/03/2018 2,756.00 - NSS III CashBook


30948698163 31/03/2018 580.20 31/03/2018 580.20 - NSS IV CashBook

Grand Total 99,56,472.31 99,32,472.31 24,000.00

Para 5.3-1: Details of Bank Reconciliation as on 31-03-2018.

AMOUNT(Rs.)

Balance as per Cash Book as on 31-03-2018 6,51,831.33

Add: Cheque issued dt.31-03-2018 vide Chq.No-423045 to Swastic Engineering but not presented

for payment till 31-03-2018.

24,000.00

Balance as per Pass Book as on 31-03-2018 6,75,831.33

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PARA: 6 STOCK POSITION


Slno Material/ Item OpeningBalance

Receipt Issued ClosingBalance As perAudit

As per stockregister

Remarks

1 Postage Stamps 863 4000 4292 571.00 571 OK

2 Library Books 19215 2624 0 21839.00 21839 OK

3 Other Assets 0 111 103 8.00 8 OK

Comments

Details of Stock position as on 31-03-2018

Balance as on 31/03/2018

Sl No Materials/items Opening Bal. Received Issued As per Audit As per Register Remarks

1 Air Conditioner Career Split 0 1 1 0 0Dead stock page -145(vol-1)

2 Laserjet Printer 0 5 5 0 0Dead stock page -158(vol-2)

3 Computer Chair 0 5 5 0 0Dead stock page -182(vol-2)

4 Scaner 0 2 2 0 0Deat stock page-10(+2)

5 Steel Almirah 0 3 3 0 0Dead stock page -166(vol-2)

6 Library Book Case 0 4 4 0 0Dead stock page -166(vol-2)

7 Library Rack 0 10 10 0 0Dead stock page -114(vol-2)

8 CCTV Camera 0 17 17 0 0Dead stock page -160(vol-2)

9 Plastic Chairs 0 21 21 0 0Dead stock page -68(vol-2)

10 Battary 12 0 4 4 0 0Dead stock page -164(+3-vol-2)and Dead stock page 8(+2)

11 UPS 0 2 2 0 0Dead stock page -164(+3 vol-2)Dead stock page -06(+2)

12 Water Cooler 0 1 1 0 0Dead stock page -36(vol-2)

13 Lock 0 10 2 8 8Dead stock page -128(vol-2)

14 FAN 0 24 24 0 0Dead stock page -134(vol-2)

15 Note Counting Machine 0 2 2 0 0Dead stock page -180(vol-2)

16 LIBRARY BOOKS 19215 2624 0 21839 21839Library stock vol-4 page-106 tovol-5 page 164

TOTAL 19,215.00 2,735.00 103.00 21,847.00 21,847.00

Balance as on 31/03/2018

Sl No Materials/items Opening Bal. Received Issued As per Audit As per Register Remarks

1 Postage & stamps 863 4000 4292 571 571Postage & S Reg. Page No-31

Non maintenance of Dead stock Register

As per Rule-106 of OGFR an account of dead stock, such as Plants, Machineries,Furnitures & Fixtures and Equipments etc are should be maintained in a register inForm-6 and a separate page shall be alloted to each article of the stock for record of its transactions in respect of receipt,issues and balances thereof. Further thearticles of dead stock should be get verified by the Head of Office at least once in a year and the result of verification should be recorded in the inventory as adheredto Rule-106(iv) OGFR Vol-I. But during verification it was observed that no dead stock register has been maintained by the college inspite of purchase of such deadstock for office use. Hence the principal is advised to maintain the stock register henceforth and get verified the same in order to restrict misutilisation and loss ofstock & stores of the college and compliance reported to the audit.However the stock position of the above articles acquired for office use as on 31.03.2018 isfurnished above basing upon the report submitted by the college authority.

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PARA: 7 INVESTMENT

Chikiti Mahavidyalaya, Chikiti - 2017-2018 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 01-04-2017 130000.00 0.00 130000.00 0.00 31-03-2018 130000.00 31-03-2018 130000.00 0.00 OK

2 01-04-2017 1701456.00

0.00 1701456.00 0.00 31-03-2018 1701456.00

31-03-2018 1701456.00

0.00 OK

GRANDTOTAL

1831456.00

0.00 1831456.00 0.00 1831456.00

1831456.00

0.00

DETAILS OF CB ON INVESTMENT & Comments :

Para-7.2-1: DETAILS OF INVESTMENT WITH RATE OF INTEREST, DATE OF MATURITY etc. FOR THE FINANCIAL YEAR 2017-18.

Sl. No. Name of Bank FDR A/c. No AmountInvested

Date of Investment

Period Rate ofInterest

Date of Maturity

1 SBI ChikitiPentho

TDA/630146474 5,000.00 21/12/2010 9yrs 8.75% 21/12/2019 Memorial Prize

2 SBI ChikitiPentho

30660032288 7,31,456.00 28/01/2014 5yrs 9.00% 28/01/2019 Pledge toDirectorateHigher Education

3 BBB ChikitiPentho

003161 15,000.00 19/02/2001 NA 10.50% Indefinite Eternal Deposit

4 BBB ChikitiPentho

009558 5,000.00 16/09/1992 NA 13.50% Indefinite Eternal Deposit

5 Canara Bank FD/0104/2006/0288303000002

25,000.00 21/11/2016 10yrs 7.00% 20/11/2026 Pledge toSecretary CHSEBBSR,Odisha.

6 Canara Bank FD/0104/2006/0288303000003

1,00,000.00 01/05/2016 10yrs 7.25% 30/04/2026 Pledge toRegisterBerhampurUniversity.

7 Canara Bank FD/468 25,000.00 20/06/2013 10yrs 8.75% 20/06/2023 Pledge toRegisterBerhampurUniversity.

8 Canara Bank FD/485640 30,000.00 28/01/2012 10yrs 9.00% 28/01/2022 Pledge toSecretary CHSEBBSR,Odisha.

9 Canara Bank FD/485641 70,000.00 28/01/2012 10yrs 9.00% 28/01/2022 Pledge toSecretary CHSEBBSR,Odisha.

10 Utkal GrameenBank

FD/147444 3,25,000.00 01/04/2015 5yrs 9.00% 31/03/2020 Pledge toRegisterBerhampurUniversity.

11 Dena Bank,Berhampur

SDR/E9699618 5,00,000.00 09/07/2015 5yrs 8.00% 09/07/2020 Pledge toDirectorateHigher Education

TOTAL 18,31,456.00

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PARA: 8 ADVANCE

Chikiti Mahavidyalaya, Chikiti - 2017-2018 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 01-04-2017 Advance+2 GCB

34425.00 141899.00

176324.00 134765.00

31-03-2018

41559.00 31-03-2018

41559.00 0.00 OK

2 01-04-2017 FestivalAdv. +3GCB

199000.00

245000.00

444000.00 314500.00

31-03-2018

129500.00

31-03-2018

129500.00

0.00 OK

3 01-04-2017 Advance+3 GCB

53800.00 1954594.00

2008394.00 2008394.00

31-03-2018

0.00 31-03-2018

0.00 0.00 OK

GRAND TOTAL 287225.00

2341493.00

2628718.00 2457659.00

171059.00

171059.00

0.00

Comments :

DETAILS OF OUTSTANDING ADVANCE OTHERS +2 OF 2017-18

SL no Date od Advance Name of Person Purpose of Advance Amount(Rs.) Remarks

1 31/01/2018 SRI P.K PADHY CONDUCING OFANNUAL H.S PRACTICALEXAM-2018

12,000.00 Advance adjusted on21-04-2018

2 16/02/2018 SRI P.K PADHY CONDUCING OFANNUAL H.S PRACTICALEXAM-2018

7,559.00

3 07/03/2018 SRI P.K PADHY CONDUCING OFANNUAL H.S EXAM-2018

18,000.00

4 29/03/2018 DR B DEVRAJ CONDUCTING OF +2 1STYEAR TEST EXAM-2018

4,000.00 Advance adjusted on13-06-2018

TOTAL 41,559.00

DETAILS OF OUTSTANDING FESTIVAL ADVANCE +3 OF 2017-18

SL no Date od Advance Name of Person Purpose of FestivalAdvance

Amount(Rs.) Remarks

1 25/09/2017 Sri Sanatana Gaudo Lect.In IRPM

Advance to be adjustedagainst Block Grant StaffSalary

7,000.00 to be adjusted

2 25/09/2017 Sri Sunil Kumar PadhyLect. In Math



3 25/09/2017 Sri Sanjaya Kumar PandaLect. In Odia



4 25/09/2017 Sri Dandapani Panda Jr.clerk



14 / 32


(A) TOTAL Block Grant 28,000.00


Amount(Rs.) Remarks

1 25/09/2017 Sri Ashutosh Sahu Lect.English

Advance to be adjustedagainst Management staffSalary


2 25/09/2017 Sri Nayak Behera Peon Advance to be adjustedagainst Management staffSalary


3 25/09/2017 Sri Antrayami DasAttendant



4 25/09/2017 Sri Satrughana MallikPeon



5 25/09/2017 Sri Bhagaban MohantyPeon



6 25/09/2017 Ratnakar Behera Peon Advance to be adjustedagainst Management staffSalary


7 25/09/2017 Mr. Dipak Kumar BeheraPeon



8 25/09/2017 Sri Biswambar PatnaikPeon



9 25/09/2017 Sri Anil Kumar PandaPeon



10 25/09/2017 Sri Siba Satu Sweeper Advance to be adjustedagainst Management staffSalary


(B)TOTAL Managementstaff

27,500.00


Amount(Rs.) Remarks

1 25/09/2017 Sri Sarat Chandra PandaDemonst

Advance to be adjustedagainst GIA staff Salary


2 25/09/2017 Sri Ramasankar PatnaikDemonst



3 25/09/2017 Sri J jagannath Rao PET Advance to be adjustedagainst GIA staff Salary


4 25/09/2017 Sri Narasingh PatnaikHead Clerk



5 25/09/2017 Sri Chandrabhanu Rout Jr.clerk



6 25/09/2017 Sri K.Anand Subudhi Lib.Attendant



7 25/09/2017 Sri Jyotiraj BeheraAttendant



8 25/09/2017 Sri Laxminarayana PadhiAttendant



9 25/09/2017 Sri Alekha NayakGardener



10 25/09/2017 Sri Sarat Chandra Adhikari Advance to be adjustedagainst GIA staff Salary


11 25/09/2017 Sri Khalli Behera Peon Advance to be adjustedagainst GIA staff Salary


12 25/09/2017 Sri Balaji Gouda Peon Advance to be adjustedagainst GIA staff Salary


13 25/09/2017 Sri Judhistira Behera Peon Advance to be adjusted 5,000.00 to be adjusted

15 / 32


against GIA staff Salary14 25/09/2017 Sri Abhimanyu Bisai

SweeperAdvance to be adjustedagainst GIA staff Salary


15 25/09/2017 Sri Bhimasen RauloWatchman



(C)TOTAL GIA staff 74,000.00

TOTAL FESTIVALADVANCE(A+B+C)

1,29,500.00

16 / 32


PARA: 9 GRANTS

Chikiti Mahavidyalaya, Chikiti - 2017-2018 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 01-04-2017 0.00 21198224.00 21198224.00 21198224.00 31-03-2018 0.00 GIA SALARY

2 01-04-2017 0.00 1242509.00 1242509.00 1242509.00 31-03-2018 0.00 BLOCK GRANT SALARY

3 01-04-2017 0.00 7500.00 7500.00 7500.00 31-03-2018 0.00 GIS SALARY

4 01-04-2017 0.00 1000000.00 1000000.00 0.00 31-03-2018 1000000.00 INFRASTRUCTUREDEVELOPMENT GRANT

5 01-04-2017 0.00 30000.00 30000.00 15000.00 31-03-2018 15000.00 SELF DEFENCEPROGRAMME. BalanceRefunded on 13-04-2018

GRANDTOTAL

0.00 23478233.00 23478233.00 22463233.00 1015000.00

Comments :

Sl No. Grants o/s as on Grants O/s (Rs.) Grants Receivedduring the year

under Audit(Rs.)

Total (in Rs.) Grant spentduring the year

under audit

Grants unspentas on

(DD/MM/YYYY)

Grantunspent(in Rs.)

Remarks

1 01/04/2017 - 2,11,98,224.00 2,11,98,224.00 2,11,98,224.00 31/03/2018 - GIA Salary of DPstaff

2 01/04/2017 - 12,42,509.00 12,42,509.00 12,42,509.00 31/03/2018 - Block GrantsSalary

3 01/04/2017 - 7,500.00

7,500.00 7,500.00

31/03/2018 - GIS Salary

4 Grand Total - 2,24,40,733.00 2,24,40,733.00 2,24,40,733.00 -

Para:9.2-1: Other Than Grants for the year ending 31/03/2018.

Sl No. Grants o/s as on Grants O/s (Rs.) Grants Receivedduring the year

under Audit(Rs.)

Total (in Rs.) Grant spentduring the year

under audit

Grants unspentas on

(DD/MM/YYYY)

Grantunspent(in Rs.)

Remarks

1 01/04/2017 - 10,00,000.00 10,00,000.00 -

31/03/2018 10,00,000.00 InfrastructureDevelopment

Grant2 01/04/2017 -

7,000.00 7,000.00

7,000.0031/03/2018 - Minor Research

Project3 01/04/2017 -

30,000.00 30,000.00

15,000.0031/03/2018 15,000.00 Self Defence

Programme Grand Total - 10,37,000.00 10,37,000.00

22,000.00 10,15,000.00

NOTE:

17 / 32


1) The college has received an amount of Rs. 30,000.00 vide Letter no-321 dated 15-02-2018 towards Self Defence Programme through +3 General Cash Book andutilised only Rs.15,000.00 and the balance amount Rs.15000.00 has been refunded back to The Pricipal SBR Womens College, Berhampur on 13/04/2018.

2) The college has received Rs.7,000.00 vide Letter Order No-301073 dated 08-08-2017 towards Minor Research Project and Spent Rs.7,000.00 for the same.

3) The colleg has received Rs.10,00,000.00 vide G.O. No-8276 dt.21/03/2018 towards Infrastructure Development Grants and same has not been spent during theyear 2017-18.

18 / 32


PARA: 10 UTILISATION CERTIFICATE

Chikiti Mahavidyalaya, Chikiti - 2017-2018 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 01-04-2017 5706200.00 22000.00 5728200.00 5293840.00 31-03-2018 434360.00 Refer comments

GRANDTOTAL

5706200.00 22000.00 5728200.00 5293840.00 434360.00

Comments :

Para-10.2-1:Details of UC Submitted during the FY 2017-18 and earlier years are as follows

SL no UC Letter No Submission Date Amount (Rs.) Amount (Rs.) Submission FY

1 682 15/09/2014 2,50,000.00 22,04,900.00 2014-15

2 682 15/09/2014 2,10,000.00

3 688 15/09/2014 2,400.00

4 687 15/09/2014 2,50,000.00

5 686 15/09/2014 11,55,000.00

6 482 15/07/2014 1,50,000.00

7 246 13/03/2015 1,50,000.00

8 246 13/03/2015 37,500.00

9 847 28/10/2015 7,50,000.00 8,85,000.00 2015-16

10 684 24/08/2015 65,000.00

11 682 24/08/2015 70,000.00

12 1144 06/12/2016 1,20,000.00 1,94,000.00 2016-17

13 1107 22/11/2016 28,000.00

14 1107 22/11/2016 15,000.00

15 1107 22/11/2016 7,000.00

16 1108 22/11/2016 24,000.00

17 1275 20/12/2017 2,83,750.00 20,09,940.00 2017-18

18 1275 20/12/2017 87,500.00

19 1275 20/12/2017 1,25,000.00

20 1275 20/12/2017 84,375.00

21 429 21/03/2018 57,000.00

22 1275 20/12/2017 84,375.00

23 1275 20/12/2017 1,01,250.00

24 1275 20/12/2017 8,86,690.00

25 1275 20/12/2017 3,00,000.00

TOTAL 52,93,840.00 52,93,840.00

From the above figures it is found that besides the UC submission for the FY 2017-18 Rs. 20,31,940.00, there are other UCs submitted during the FY 2014-15 Rs.

19 / 32


Rs. 22,04,900,for FY 2015-16 Rs.8,85,000 and for FY 2016-17 Rs.1,72,000. Hence, out of the opening balance outstanding on 1-4-17 i.e. Rs.57,06,200.00Rs.32,61,900.00(2204900+885000+172000) should have been reduced during the previous audit period of 2016-17. Therefore, the net outstanding UCs as on31/03/2018 should be Rs.4,34,360.00(5706200-3261900+22000-5293840) whose details are also not available to us.

NOTE:As per Rule-173 of OGFR Volume-I read with F.D. L. no-8437/F dt. 6/3/2012 and FDL No-029539 dt. 20/10/14, the UC should be furnished only afterincurring of actual expenditure to proper quarters. As per Rule 170 and 171 of OGFR vol-I. grants received should be within the same financial year during which thegrants are received and Ucs should be submitted by 30th June of the subsequent. It is found that college has received Rs10,00,000 towards InfrastructureDevelopment but not spent during the FY 2017-18. Hence UC for FY 2017-18, Rs.22,000/- was due for submission and submitted as per details above.

20 / 32


PARA: 11 MISAPPROPRIATION & DEFALCATION

11.1 -

No misappropreation & defalcation found.

PARA: 12 LOSS OF STOCK & STORE

12.1 -

No loss of stock & store was made.

PARA: 13 AUDIT OF RECEIPTS

13.1 -

Para-13:AUDIT OF RECEIPTS

Para-13.1-1:STUDENTS STRENGTH FY 2016-17

Students STRENGTH FY 2017-18 (+2)

Sl No. Stream SantionedStrength

Actualstrength

General SC/ST/Others Totalstrength

Diff.

Boys Girls Total Boys Girls Total

A B C D E=(C+D) F G H=(F+G) I=(E+H) J=(B-I)

1 1st YearArts

256 255 41 72 113 64 78 142 255 -

2 2nd YearArts

256 256 56 88 144 75 37 112 256 -

3 1st YearScience

128 126 61 31 92 21 13 34 126 -

4 2nd YearScience

128 128 63 38 101 20 7 27 128 -

Total 768 765 221 229 450 180 135 315 765 -

Para-13.2-1: CALCULATION OF ADMISSION & READMISSION FEES FY 2017-18.

Sl No. Stream Admission Fees Readmission Fees TOTAL

1 1st Year Arts 3,936.00 - 3,936.00

2 2nd Year Arts 5,376.00 - 5,376.00

21 / 32


3 1st Year Science 6,588.00 - 6,588.00

4 2nd Year Science 6,804.00 - 6,804.00

Total 22,704.00 - 22,704.00

Para-13.3-1: DETAILS OF PAYMENTS OF ADMISSION & READMISSION FEES FY 2017-18.

Details of fees and fines ason 31/03/2018

Amount(Rs.) Date of deposit Challan No

Opening balance -

Add: collected during2017-18

22,932.00

Less: deposited 22,932.00 22/12/2017 33

Closing balance -

Note: From the above calculation it is found that Net Fees and fines have been calculated on actual strength Rs.22,704 i.e. Actual number ofstudents admitted Less students left the admission. Hence, the actual collection and actual deposited amount Rs.22,932.00 is differ fromcalculation of Fees & fines Rs.22,704.00.



Actualstrength


Diff.



1 1st YearArts

256 199 47 77 124 50 25 75 199 -

2 2nd YearArts

256 231 75 76 151 64 16 80 231 -

3 3rd YearArts

256 250 79 74 153 65 32 97 250 -

4 1st YearScience

128 124 47 53 100 19 5 24 124 -

5 2nd YearScience

128 110 43 41 84 16 10 26 110 -

6 3rd YearScience

128 140 59 51 110 20 10 30 140 -

7 1st YearCommerce

96 14 9 1 10 3 1 4 14 -

8 2nd YearCommerce

96 5 5 0 5 0 0 0 5 -

Total 1344 1073 364 373 737 237 99 336 1073 -

Para-13.2-1: CALCULATION OF ADMISSION & READMISSION FEES FY 2017-18.

Sl No. Stream Admission Fees Readmission Fees TOTAL

1 1st Year Arts 5,640.00 - 5,640.00

2 2nd Year Arts 9,000.00 - 9,000.00

3 3rd Year Arts 9,480.00 - 9,480.00

4 1st Year Science 6,204.00 - 6,204.00

5 2nd Year Science 5,676.00 - 5,676.00

6 3rd Year Science 7,788.00 - 7,788.00

7 1st Year Commerce 1,188.00 - 1,188.00

8 2nd Year Commerce 660.00 - 660.00

Total 45,636.00 - 45,636.00

Para-13.3-1: DETAILS OF PAYMENTS OF ADMISSION & READMISSION FEES FY 2017-18.

22 / 32


Details of fees and fines ason 31/03/2018

Amount(Rs.) Date of deposit Challan No

Opening balance -

Add: collected during2017-18

47,988.00

Less: deposited 47,988.00 22/12/2017 32 & 314

Closing balance -

Note: From the above calculation it is found that Net Fees and fines have been calculated on actual strength Rs.45,636.00 i.e. Actual number ofstudents admitted Less students left after the admission. Hence, the actual collection and actual deposited amount Rs.47,988.00 is differ fromcalculation of Fees & fines Rs.45,636.00.

Para-13.4-1: DIFFERENCE BEWEEN THE DCR(Daily Collection Register) RECEIPTS VS. DCB RECEIPTS(Daily Cash Book) DURING THEFY 2017-18.

We have verified the +2 & +3 DCR( Daily Collection Register) with the +2 & +3 DCB(Daily Cash Book) and found that all transactions are talliedexcept one MR vide No-8006 dated30/06/2017 for Rs. 4,640/-. The same amount of Rs.4,640/- has been recovered from Mr. Prakash ChandraPanda, Sr. Clerk, vide Misc. Receipt No-3409 on sport dated 04/07/2018.

PARA: 14 AUDIT OF EXPENDITURE

14.1 -

For the Financial Year 2017-18, the college has not maintained any paid voucher but they have maintained supporting documents of paymentsand put the serial number over the supporting documents as voucher number.

PARA: 15 AUDIT ON WORKS

15.1 -

There is no works.

PARA: 16 AUDIT ON UNITS / DEPARTMENT

16.1 -

No units / departments.

PARA: 17 AUDIT ON SCHEMES / PROGRAMMES

23 / 32


17.1 -

No scheme / programmes

PARA: 18 MISCELLANEOUS

18.1 -

Para-18.1.1-Staff Position for the year 2017-18.

SL No Name of the Staff Department Pay Status

1 Smt. Sanjukta Satapathi Principal Incharge,READERinEnglish

GIA

2 Dr. Bamadebo Misra READER IN IRPM GIA

3 Dr. Bichitra Patnaik READER IN POL.SC GIA

4 Sri Pradeep Kumar Padhy READER IN ECONOMICS GIA

5 Dr. Nrusingh Charan Panigrahi READER IN BOTANY GIA

6 Dr. Bhabani Prasad Panda GR-A LECT. IN PHYSICS GIA

7 Sri Dasaratha Rout GR-A LECT. IN ENGLISH GIA

8 Dr. Santosh Ku.Buxi

GR-A LECT.IN MATHS GIA

9 Sri Sarat Chandra Chanda GR-A LECT. IN HISTORY GIA

10 Dr. Prasanta Ku. Panigrahi GR-A LECT. IN ODIA GIA

11 Dr. B.Deveraj GR-A LECT. IN HISTORY GIA

12 Sri Ramanatha Sahu GR-A LECT IN POL.SC GIA

13 Dr. Rajesh Kumar Patro GR-A LECT. IN EDUCATION GIA

14 Sri Prabhat Ku. Behera GR-A LECT. IN CHEMISTRY GIA

15 Smt. Subhashree Mishra LECT. IN EDUCATION GIA

16 Sri Prakash Behera LECT. IN ODIA GIA

17 Dr.Sandip Kumar Das LECT. IN ZOOLOGY GIA

18 Sri Laxman Behera LECT. IN GEOLOGY GIA

19 Sri J.Jagannath Rao PET GIA

20 Sri Sudhir Kumar Sahu DEMON IN PHYSICS GIA

21 Sri Sarat Chandra Panda DEMON IN CHEMISTRY GIA

22 Sri Kailas Chandra Mohanty DEMON IN BIOLOGY GIA

23 Dr Ramasankar Pattnayak DEMON IN GEOLOGY GIA

24 Sri Narasingh Patnaik HEAD. CLERK GIA

25 Sri Prakash Chandra Panda SR. CLERK GIA

24 / 32


26 Sri Chandrabhanu Rout JR. LIBRARIAN GIA

27 Sri K.Anand Subudhi LIBRARY ATTENDANT GIA

28 Sri Jyotiraj Behera LAB. ATTENDANT GIA

29 Sri Lakshmi Narayan Padhi LAB. ATTENDANT GIA

30 Sri Alekha Nayak GARDNER GIA

31 Sri Sarat Chandra Adhikari PEON GIA

32 Sri Khalli Behera PEON GIA

33 Sri Balaji Gouda PEON GIA

34 Sri Judhistira Behera PEON GIA

35 Sri Abhimanyu Bisai SWEEPER GIA

36 Sri Bhimasen Raulo WATCH MAN GIA

37 Smt. Laxmi Behera LADY ATTENDANT GIA

38 Sri Ananda Maharana LECT. IN ECONOMICS Block Grant

39 Sri Sanatan Gaudo LECT. IN IRPM Block Grant

40 Sri Sunil Kumar Panda LECT. IN IRPM Block Grant

41 Dr Sanjaya Kumar Panda LECT. IN ODIA Block Grant

42 Sri Sunil Kumar Padhi LECT. IN MATHS Block Grant

43 Sri Dandapani Panda JR. CLERK Block Grant

44 Smt. Madhusmita Mohapatro LECT. IN CHEMISTRY Mgt. Staff

45 Mr. Rabindra Maharana LECT. IN PHYSICS Mgt. Staff

46 Smt. Padmini Raulo LECT. IN MATHS Mgt. Staff

47 Sri Asutosh Sahu LECT. IN ENGLISH Mgt. Staff

48 Smt. Suchitra Rani Panda FACULTY IN IT Mgt. Staff

49 Mr. Dibakar Panigrahi LECT. IN CHEMISTRY Mgt. Staff

50 Sri Radhakanta Padhy LECT IN POL.SC Mgt. Staff

51 Sri Sidhartha Sankar Swaro LECT IN GEOLOGY Mgt. Staff

52 Mr.Alekha Sethi LECT. IN EDUCATION Mgt. Staff

53 Sri Biswanath Panigrahy LECT. IN ODIA Mgt. Staff

54 Mr. Tara Prasad Panigrahy LECT. IN PHYSICS Mgt. Staff

55 Mr. Pabitra Kumar Maharana LECT. IN COMMERCE Mgt. Staff

56 Mr. Kanhu charan Jena LECT. IN ZOOLOGY Mgt. Staff

57 Smt. Binapani Jena LECT. IN ECONOMICS Mgt. Staff

58 Miss Archana Kumari Tripathy LECT. IN BOTANY Mgt. Staff

59 Miss Sunita Kumari Praharaj LECT. IN HISTORY Mgt. Staff

60 Mr.S.Rajesh Achary DEMON IN CHEMISTRY Mgt. Staff

61 Mr. Biswanath Das JR. CLERK Mgt. Staff

62 Mr. Bhubanananda Sahu DEO Mgt. Staff

63 Sri.Bauri Raulo DEO Mgt. Staff

64 Sri Nayak Behera PEON Mgt. Staff

65 Sri Biswambar Patnaik LIBRARY WATCHMAN CUM Mgt. Staff

25 / 32


BEARER66 Sri Antaryami Das PEON Mgt. Staff

67 Sri Anil Kumar Panda PEON Mgt. Staff

68 Sri Satrughna Mallik HOSTEL WATCHER Mgt. Staff

69 Sri Bhagaban Mohanty PEON Mgt. Staff

70 Sri Siba Satu SWEEPER Mgt. Staff

71 Sri Ratnakar Behera PEON Mgt. Staff

72 Mr. Deepak Behera PEON Mgt. Staff

73 Mr. Prabhakar Gouda PEON Mgt. Staff

74 Mr. Rana Pratap Behera PEON Mgt. Staff

Para-18.2-Santioned and Actual Staff Position for the year 2017-18.

2017-18

Sl No. Category Sanctioned Actual

1 Pricipal in charge 1 1

2 Reader 5 4

3 Lecturer (Group-A) 9 9

4 Lecturer 0 24

5 Jr.Liabrarian 1 1

6 Head Clerk 1 1

7 Senior Clerk 1 1

8 Jr. clerk 3 2

9 Demonstrator 4 5

10 PET 1 1

11 Lab Attendant 4 2

12 Libray attendant 1 1

13 Gardener 1 1

14 Peon 5 12

15 Lady attendant 1 1

16 DEO 2 2

17 Faculty in IT 1 1

18 Sweeper 1 2

19 Watcman 1 3

TOTAL 43 74

Para-18.3-Abstract of Staff Position for the year 2017-18.

2017-18

Sl No. Paystatus No. of persons

1 GIA 37

2 Block Grant 6

3 Management 31

TOTAL 74

26 / 32


Para-18.4-1:STUDENTS STRENGTH FY 2017-18



Actualstrength


Diff.



1 1st YearArts

256 265 41 72 113 96 56 152 265 -

2 2nd YearArts

256 256 56 88 144 75 37 112 256 -

3 1st YearScience

128 126 61 31 92 21 13 34 126 -

4 2nd YearScience

128 128 63 38 101 20 7 27 128 -

Total 768 775 221 229 450 212 113 325 775 -

Students STRENGTHFY 2017-18 (+3)


Actualstrength


Diff.



1 1st YearArts

256 199 47 77 124 50 25 75 199 -

2 2nd YearArts

256 231 75 76 151 64 16 80 231 -

3 3rd YearArts

256 250 79 74 153 65 32 97 250 -

4 1st YearScience

128 124 47 53 100 19 5 24 124 -

5 2nd YearScience

128 110 43 41 84 16 10 26 110 -

6 3rd YearScience

128 140 59 51 110 20 10 30 140 -

7 1st YearCommerce

96 14 9 1 10 3 1 4 14 -

8 2nd YearCommerce

96 5 5 0 5 0 0 0 5 -

Total 1344 1073 364 373 737 237 99 336 1073 -

18.2 -

We are informed that staipend and scholarship fees are being directly transferred to respective account of the students.Hence there is no entry made in the cash book.

18.3 -

Para: 18.3-1-Students fund:- The position of collection & Spent of Students Fund for the

27 / 32


year 2017-18 is furnished below

Sl No. Deion 2017-18

1 Opening balance of fund as on begining of the year 43,722.00

2 Add:Funds collected from the studenst during the year 86,42,209.00

3 Total 86,87,981.00

4 Less: Funds spent during the year 74,21,337.70

5 Closing balance of fund as on end of the year 12,66,643.30

Note:-Audited but unclassified opening balance as per cash book for the students funds has been considered Nil for audit of 2017-18.

18.4 -

Comment on Budget

The College has prepared Budget for the FY 2017-18 which is approved by President,the Governing Body. It has been prepared on the basis of total Budgeted receipts from both the ,+2 and +3 students and the total Budgeted expenses of the college for the FY 2017-18.Total Budgeted Receipts is Rs. 85,28,845.00 and the BudgetedExpenses is Rs. 139,97,424.00 which shows the Deficit Budget of Rs.54,68,579.00 and planed that deficit will be utilised from the Accumulated College Development Funds. The actual Receipts and Payments Accounts shows that the Actual Receipts from +2 & +3 students is 159,72,375.00 and the Actual Expenses is Rs. 92,70,603.00which shows the Surplus Funds Rs.67,01,772.00. The difference between the Budgeted Receipt and the Actual Receipt is Rs.74,43,530.00 i.e.(15972375-8528845) being actual students admited is more than the budgeted students. Similarly, the difference between the Budgeted Expenses and the Actual Expenses is Rs.47,26,821.00

i.e.(13997424-9270603) being actual utilisation of students funds is less than the budgeted expenses. The major difference of Budgeted and Actual Expenses is Rs.21,64,450.00 due to less spending in Construction Expenses than the Budgeted Construction Expenses Rs.5200000.oo

18.5 -

Para: 18.5.1 Details of GIA Staff salary for 2017-18 (NONPLAN)

Sl.No Name Designation Pay G.P D.A Total Total Deduction Net Payable

1 DR BAMADEBOMISRA

READER INIRPM.

6,52,144 1,08,000 9,50,130 17,10,274 4,70,478

12,39,796

2 SRI BICHITRAPATNAIK

READER IN POL.SC.

8,68,785 96,000 7,09,632 16,74,417 5,78,832

10,95,585

3 SMT SANJUKTASATAPATHI

READER IN ENGLISH 9,01,270 57,200 4,86,438 14,44,908 3,76,740

10,68,168

4 SRI PRADEEP KU.PADHI,

READER INECONOMICS

8,67,976 57,200 4,76,736 14,01,912 3,31,008

10,70,904

5 SRI SARATACHANDRACHANDA,

LECTURER(GR-A) INHISTORY

4,92,334 56,000 4,46,410 9,94,744 2,17,640

7,77,104

6 DR. NRUSINGHACH. PANIGRAHI,

READER IN BOTANY 7,81,853 57,200 4,57,227 12,96,280 2,14,406

10,81,874

7 DR. BHABANIPRASAD PANDA,

LECTURER(GR-A) INPHYSICS

4,44,941 56,000 4,52,848 9,53,789 3,89,450

5,64,339

8 SRI DASARATHAROUT

, LECTURER (GR-A) INENGLISH

4,31,653 56,000 4,53,503 9,41,156 1,94,850

7,46,306

9 DR SANTOSH KU.BUXI ,

LECTURER(GR-A) INMATHS.

4,37,324 56,000 4,52,848 9,46,172 2,34,820

7,11,352

10 SRI PRABHATKUMAR BEHERA

,LECTURER(GR-A) INCHEMISTRY

4,71,727 56,000 4,52,793 9,80,520 2,75,188

7,05,332

11 DR SANDIP KUMARDASH,

LECTURER IN ZOOLOGY 83,682

37,720 1,50,454 2,71,856 5,600

2,66,256

12 Smt. SUBHASREEMISHRA,

LECTURER IN EDUCATION 1,23,967 55,200 2,23,949 4,03,116 8,000

3,95,116

13 SRI PRAKASH LECTURER IN ODIA 1,23,967 55,200 2,23,949 4,03,116 3,92,616

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BEHERA 10,50014 SRI LAXMAN

BEHERALECTURER IN GEOLOGY 1,22,168 55,200 2,22,287 3,99,655

8,570 3,91,085

15 SRI SUDHIR KU.SAHU,

DEMONSTRATOR INPHYSICS

2,38,573 50,400 3,61,251 6,50,224 1,81,532

4,68,692

16 SRI SARATA CH.PANDA,

DEMONSTRATOR INCHEMISTRY

2,38,573 50,400 3,61,251 6,50,224 1,61,714

4,88,510

17 SRI KAILASH CH.MOHANTY,

DEMONSTRATOR INBIOLOGY

2,38,573 50,400 3,61,251 6,50,224 65,474

5,84,750

18 SRI RAMSANKARAPATTNAIK,

DEMONSTRATOR INGEOLOGY

2,38,573 50,400 3,61,251 6,50,224 1,12,726

5,37,498

19 SRI J.JAGANNATHARAO

PET 8,25,911 50,400 3,55,332 12,31,643 2,99,814

9,31,829

20 SRI NARASINGHPATNAIK

HEAD CLERK 1,88,459 50,400 2,98,623 5,37,482 1,17,798

4,19,684

21 SRICHANDRABHANUROUT

JR.LIBRARIAN 2,22,074 50,400 3,40,618 6,13,092 1,60,412

4,52,680

22 SRI PRAKASH CH.PANDA,

SR. CLERK 1,48,276 28,800 2,21,342 3,98,418 45,175

3,53,243

23 SRI K. ANANDASUBUDHI

LIBRARY ATTENDANT 1,39,752 21,000 1,80,223 3,40,975 34,407

3,06,568

24 SRI JYOTIRAJBEHERA

LAB ATTNEDANT 1,39,752 21,000 1,80,223 3,40,975 57,856

2,83,119

25 SRILAXMINARAYANAPADHI

LAB ATTNEDANT 1,39,752 21,000 1,80,223 3,40,975 22,945

3,18,030

26 SRI ALEKHANAYAK

GARDNER 1,40,812 19,200 1,72,880 3,32,892 50,197

2,82,695

27 SRI SARATA CH.ADHIKARI

PEON 1,37,380 18,000 1,67,608 3,22,988 42,301

2,80,687

28 SRI KHALLIBEHERA

PEON 1,37,380 18,000 1,67,608 3,22,988 75,421

2,47,567

29 SRI KRUTIBAS JANI PEON 40,948

3,000 -

71,616 1,06

6

70,550

30 SRI JUDHISTIRABEHERA

PEON 1,37,380 18,000 1,67,608 3,22,988 33,085

2,89,903

31 SRI BALAJIGAUDO

PEON 1,37,380 18,000 1,67,608 3,22,988 20,833

3,02,155

32 SRI BHIMASENARAULO

WATCHMEN 1,37,380 18,000 1,67,608 3,22,988 33,085

2,89,903

33 SMT. LAXMIBEHERA,

LADYATTENDANT

1,37,380 18,000 1,67,608 3,22,988 20,833

3,02,155

34 SRI ABHIMANYUBISAI

SWEEPER 1,37,380 18,000 1,67,608 3,22,988 83,557

2,39,431

35 SRIRABINDRANATHBISOYI

LAB ATTNEDANT 31,743

-

-

31,743 -

31,743

TOTAL 1,07,37,222 14,51,720 1,07,06,928

2,29,23,538 49,36,313

1,79,87,225

Para: 18.5.1 Details of GIA Staff salary for 2017-18(PLAN)

Sl.No Name Designation Pay G.P D.A Total Total Deduction Net Payable

1 DR BAGATIDEVARAJ

LECTURER(GR-A) INHISTORY

4,71,255 56,000 4,56,808 9,84,063 93,266

8,65,327

2 DR PRASANTAKUMAR PANIGRAHI

LECTURER(GR-A) IN ODIA 4,71,255 56,000 4,56,808 9,84,063 1,78,230

7,80,363

3 DR RAJESHKUMAR PATRO

LECTURER(GR-A) INEDUCATION

4,52,612 56,000 4,56,753 9,65,365 1,77,150

7,65,525

4 SRI RAMANATHSAHU

LECTURER(GR-A) IN POL.SC 4,71,255 56,000 4,56,808 9,84,063 1,58,809

7,99,784

Total 18,66,377

2,24,000 18,27,177

39,17,554 6,07,455

32,10,999

TOTAL GIA SALARY 2,11,98,224

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Note: It is noted that GIA Salary is being transferred to the respective staff salary Account, therefore, the receipt and payment will not affect thecash book.But, for reconciliation purposes the total receipt and payment of GIA Salary must be entered into the cash book as and when Creditedand Debited in the Bank statement. After analysis it is found that Rs. 39,70,419.00 was not considered in the cash book and later on during ouraudit it is booked in the cash book.

Para: 18.5.2 Details of Blocl Grant Staff salary 2017-18

Sl.No Name of the staff Designation Pay P.T E.P.F Net

Deduction Amount

1Sri Ananda Maharana Lect in Economics 2,26,689 1,375 - 2,25,314

2Sri Sunil Kumar Padhy, Lect in Maths 2,26,689 1,375 - 2,25,314

3Sri Sanatana Gouda Lect in IRPM 2,26,689 1,375 - 2,25,314

4Sru Sunil Kumar Panda Lect in IRPM 2,26,689 1,375 - 2,25,314

5Sri Sanjaya Kumar Panda Lect in Odiya 2,26,689 1,375 - 2,25,314

6Sri Dandapani Panda Jr.Clerk 1,15,939 - - 1,15,939

TOTAL 12,49,384 6,875 12,42,509

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

19.1 -

Para19: Accounts Review of Loans/Deposits/CPF including positions:-

No loans given/received. Deposits are as per Para-7.

The Details of EPF is as follows,

SL No Particulars Employee Employer Admin & DLI EDLI TOTAL

1 EPF Management &BG Staff

2,35,320.00 - - - 2,35,320.00

2 EPF EmployerContribution

2,35,320.00 19,068.00 9,804.00 2,64,192.00

TOTAL 2,35,320.00 2,35,320.00 19,068.00 9,804.00 4,99,512.00

MANAGEMENT STAFF Designation Salary p.m. EPF ADMNCHAREGES

AND DLI

EDLI TOTALMONTHLY

PER ANNUM

1 Smt.MadhusmitaMohapatro

Lect inChemistry

9000 1080 1080 12,960.00

2 Sri RabindraMaharana

Lect in Physics 9000 1080 1080 12,960.00

3 Miss. PadminiRaulo

Lect in Mathes 9000 1080 1080 12,960.00

4 Sri AshutoshSahu

Lect in English 8000 960 960 11,520.00

5 Sri BiswanathDas

Jr.Clerk 6200 744 744 8,928.00

6 Sri NayakBehera

Peon 5530 664 664 7,968.00

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7 Sri BiswambaraPatnaik

Peon 5530 664 664 7,968.00

8 Sri AntrayamiDas

Peon 5230 628 628 7,536.00

9 Sri Anil KumarPanda

Peon 5230 628 628 7,536.00

10 Sri SatrughanaMallik

Peon 5230 628 628 7,536.00

11 Sri BhagabanMohanty

Peon 4200 504 504 6,048.00

12 Sri Siba Satu Sweeper 4000 480 480 5,760.00

13 Sri RatnakaraBehera

Peon 4000 480 480 5,760.00

TOTAL 1,15,440.00

BLOCK GRANT STAFF

14 Sri AnandaMaharana,

Lect inEconomics

16130 1800 1800 21,600.00

15 Sri Sunil KumarPadhy,

Lect in Maths 16130 1800 1800 21,600.00

16 Sri SanatanaGouda,

Lect in IRPM 16130 1800 1800 21,600.00

17 Sru SunilKumar Panda,

Lect in IRPM 16130 1800 1800 21,600.00

18 Sri SanjayaKumar Panda,

Lect in Odiya 16130 1800 1800 21,600.00

19 Sri DandapaniPanda,

Jr.Clerk 8250 990 990 11,880.00

TOTAL 1,19,880.00

20 EMPLOYER'SSHARE OFCONT

19610 1589 817 22016 2,64,192.00

TOTAL 4,99,512.00

NOTE:

EPF Deducted From Management Staff Salary 1,14,888.00

College has to Deduct EPF FROM SIBA SATU, Management Staff SWEEPER for FY 2017-18 DURING 2018-19 552.00

College has to Deduct EPF From Block Grant Staff Salary for FY 2017-18 DURING 2018-19 1,19,880.00

EPF To Be Deducted From Mgt. and Block Grant Salary for FY 2017-18 During 2018-19. 1,20,432.00

TOTAL 2,35,320.00

PARA: 20 RESULT OF AUDIT AND CONCLUSION

20.1 -

Audit Certificate

Certified that the accounts of Chikiti Mahavidyalaya,Chikiti for the financial year 2017-18 has been covered under audit and foundcorrect subject to the comments/remarks offered in the foregoing paragraphs.

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General Remarks

1. Single column Cash Book is maintained. Hence it is very difficult to reconcile multiple bank accounts.

2. Register of Annual abstract of Receipts & Payments is not maitained.

3. Over all improvement in the maintenance of various Rgisters, Accounts Ledger ofTDS,Fixed Deposits and Advance register etc. arerequired.

As a result of this Audit transactions involving a sum of Rs are held under objection which include an amount of Rs suggested forrecovery. Besides, a sum of Rs 4640 was recovered at the instance of audit. The details are furnished in the following tables.

Result Of Audit

SlNo

Paragraph No. Amountsuggested for

recovery(In Rs:)

Amount keptunder objection

includingamount

suggested forrecovery (In Rs:)

AmountSurchargeable(I

n Rs:)

AmountEmbezzlement(I

n Rs:)

AmountOthercases(In

Rs:)

Remarks

Total

Spot Recovery

Sl No Ref to Para No/Audit ObjectionStatement Page No

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

1 0000-00-00 02 13.4-1 3409 2018-07-04 4640 Prakash Chandra Panda, Sr.

clerkTotal4640

Audit Certificate

Cetrified that the accounts of Chikiti Mahavidyalaya, Chikiti for the financial year 2017-2018 have been covered under audit and found correctsubject to the comments / remarks offered in the foregoing paragraphs .

District Audit OfficerLocal Fund Audit,GANJAM

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394521_AR_2018-2019-GANJAM.pdf - Local Fund Audit

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