audit report - Ravenshaw University

AUDIT REPORT 17-07-2020

LOCAL FUND AUDIT, CUTTACK, ODISHA

CATEGORY : University,General Audit Report No : 495859/AR/2019-2020-CUTTACK

PARA: 1 TITLE SHEET

1 Name of the Institution : Ravenshaw University

2 Year of Accounts under Audit : 2018-2019

3 Name of the Local Authority during the year of A/Cs:

1.Dr. Issan Kumar Patra,V.Cfrom 01.01.2018 to 31.03.20192.Sri Maheswar Agasti,Registrarfrom 02.05.2016 to 31.10.20183.Sri Ashok Kumar Dash,Registrarfrom 01.11.2018 to till date4.Sri Suvendu subarneswar Roy, C.O.Ffrom 01.03.2018 to till date.

Name of the Local Authority at the time of Audit : 1.Dr. Issan Kumar Patra,V.Cfrom 01.01.2018 to continuing2.Sri Maheswar Agasti,Registrarfrom 02.05.2016 to 31.10.20183.Sri Ashok Kumar Dash,Registrarfrom 01.11.2018 to till date4.Sri Suvendu subarneswar Roy, C.O.Ffrom 01.03.2018 to till date.

4 Duration of Audit : 29-07-2019 To 21-05-2020 (Mandays Consumed :-140.5)

5 Name of the Auditors : PANKAJINEE DAS - Lead Auditor(29-07-2019 to30-04-2020)TRUPTI REKHA SAHOO - Auditor(31-07-2019 to30-04-2020)

6 Name of the Reviewing Officer : RANKANIDHI PANDA(Additional District AuditOfficer)

7 Date of submission of report by Reviewing officer : 17-06-2020

8 Entry Conference Date : 02-08-2019

9 Exit Conference Date :

10 Name of the District Audit Officer : PRAMOD KUMAR ROUT

11 Date of approval of report by District Audit Officer : 17-07-2020

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PARA: 2 PHYSICAL VERIFICATION

Slno Items Date Of Physicalverification Before /After Transaction

Physical Balance Balance As per CashBook / Stock Register

Reference To ThePage No Of CashBook / Stock Register

Discrepancies If Any

1 Measurement Books 29.07.2019 0 0 183 Nil

2 MiscellaneousReceipt Books

29.07.2019 984 984 52 Nil

3 Cash in hand 29.07.2019 0 0 99 GENERAL CASHBOOK.

Nil

4 ServicePostageStamps

29.07.2019 3996 3996 77 Nil

5 Cash in Hand ExamCash Book

29.07.2019 13453 13453 48 Nil

6 Issue of MigrationCertyificate Register.

Neither produced forPhysical verificationnor `updated registerproduced to audit forverification.

7 Students dailyattendance registerform.

18.3.2020 910 910 P-2 Nil

8 Studentshipcertificate

Neither produced forPhysical verificationnor `updated registerproduced to audit forverification.

9 Transfer Certificatewith duplicate Books

18.3.2020 83 221 p-14 138

10 Others

Comments

Denominations of physical cash verification.

6 x Rs. 2000.00 =RS.12,000.00

7 no. x Rs 200.00 = RS.1400.00

1 no. x Rs 50.00= RS.50.00

3 no. x Rs 1.00= RS.3.00

Total = Rs.13453.00

Denominations of physical verification of Service Postage Stamps-

Rs. 100.00 x 20 Nos =RS.2000.00

Rs.300 x 2 Nos= RS.600.00

Rs.1 x 1396 Nos = RS.1396.00

Total= Rs.3996.00

Para No.2.1:- Physical verification of liquid Cash , unused Money Receipt Book, unused Measurement Book, Stamp Account etc.(osp-01):-

1.As required under Rule 20(a) of Odisha Local Fund Audit Rules, 1951 before commencement of audit physical verification of cash balances ,the postage stampsand unused receipt books were conducted on the day of commencement of audit i.e on 29.07.2019.The result of physical verification is noted in the table above.

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2.Objection memo issued to local authority for production of cash and other saleables and valuables.The same were verified.The available cash balance ofRs.13453.00 in the double lock iron chest was verified which agreed to book balance. Similarly the Service Postage Stamp were also verified and found agreed tobook balance. As regard to item no. 2 and 4 ,the same were verified on a later date that is on d.t. 18.03.2020 due to late production .However the physicalverification of migration certificate could not be conducted due to non production of the same.

3.As per Rule 16(ii) of Odisha Account Manual, 1987,”The finance officer shall verify at least once in the month, the Physical cash balance and give a datedcertificate to that effect”. But it was noticed from the cash book that no such verification has been performed by the concerned authority during the year coveredunder audit. Hence the local authority is suggested to ensure the same henceforth to avoid misappropriation of cash, embezzlement of cash etc.

Para 2.2:-Physical verification of TC Books

Less no. of Transfer Certificate books shown in stock register. ( osp-94 to 95)

During the course of physical verification of Transfer Certificate books with duplicates it was seen that there were a total number of 83 TC books with duplicatesphysically present as against the book balance of 221 numbers as on the date of physical verification, recorded vide stock register page no.14 before anytransaction on the day ,i.e on 27.09.2019. As such there was a physical shortage of 138 no of TC books as on 27.09.2019. As it is a case of loss of stock and storethis has been dealt in para 12.

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PARA: 3 LIST OF VERIFIED RECORDS

A : List Of Verified Records/Register

Slno List Records/Register

1 Endowment Register

2 Stamp Account Register

3 Log Book of Vehicles

4 Utilisation Certificate files

5 Treasury Book of Drawal

6 Bill Register

7 Pay Bill Register

8 Advance Ledger

9 Bank Pass Books

10 TDR Register/Investment Register

11 Advance Register

12 Money Receipt Books

13 Payment vouchers/Receipt Vouchers

14 Register of Cheques Issued

15 Bank Books

16 Cash Books

B : List of Records/Registers not Maintained


1 Service Books

2 Allotment Register

3 Register of Nomination for GPF/CPF

4 GPF Register

5 CPF Register

6 Trial Balance

7 Grand-in-Aid Register

8 Salary Control Register

9 Retention Money Register

10 Salary and Allowances Payable Register

11 Security deposit Register

12 Sundry Creditors Register

13 General Ledger

14 BD/CHEQUE Receipt Register

15 Counterfoils of issued Cheques

16 T.A. Advance Register

17 T.A. Control Register

18 Pay Advance Register

19 Festival Advance Register

20 Vehicle Advance Register

21 INCOME & EXPENDITURE ACCOUNT for the year end

22 RECEIPT & PAYMENT ACCOUNT for the year end

23 BALANCE SHEET at the end of the year

C : List of Records/Registers not Produced to Audit


1 Foundation Fund Register

2 Alphabetical Sheet

3 SD/EMD Register

4 / 218


4 Loan Ledger

5 Demand-Collection-Balance Register of fees recoverable from students/colleges

6 Consumable Stock Register

7 Non-Consumable Stock Register

8 Works Register

9 Materials with Contractors

10 Sundry Debtors

11 Deposits with various Authorities

12 Advances from Parties/Contractors/suppliers/employees

13 Earnest Money Deposit Register

14 College dues Register

15 Bank Loan Register

16 House Building Loan Register

17 Fixed Assets Register

18 Journal Register

D : List of Records/Registers not Required


1 Journal/Contra Vouchers

Comments

The local authority has not maintained the aforesaid records and registers .Due to non-maintenance of the prescribed records and registers, the financial position,progress, achievement, financial management, financial control etc. cannot be watched out properly. One of the possible consequences may be lack oftransparency in maintenance of accounts and lack of proper monitoring of financial transactions and hinder proper reporting which may provide scope ofdefalcation. So, the local authority is suggested to maintain all records and registers .

Non-maintenance of prescribed records and Registers:- Besides the above, the following Registers are not maintained at University level. These registers havesignificant role in the whole Accounting Procedure. The Local Authority is suggested to take immediate steps to maintain these Registers and produce to next auditfor verification.

Sl.no

Name of the Register Consequence of non-maintenance

1 Loan Register This may create confusion in recovery / repayment ofloan amount availed by different employees.

2

Work Register It leaves no scope to watch the cumulativeexpenditure and status of projects under taken bydifferent line department for the University.

3 House building loan Register. This may create confusion in recovering the loanamount availed by different employees.

4 Fixed Asset This will leave no scope to asses and establish theassets of University either Capital or Revenue forum.

5 Contingent Stock Register Non maintenance of Contingent Stock Register willleave no scope to watch the contingent expenditure within a particular financial year.

6 Outstanding Advance Ledger Non maintenance of Outstanding Advance Ledgerwill inspire authority to ascertaining individualoutstanding advance and also dislocate theadjustment process in maintenance of accounts.

7 Grant in Aid Register Non maintenance of Grant in Aid Register will keepauthority in dark in monitoring and watching theutilization of Grants.

8 Audit Compliance Register Non maintenance of Audit compliance Register willinspire the local authority to regulate and submit theaudit compliance.

9 Dead Stock Register Non maintenance of Dead Stock Register will keeplocal authority in dark to take conclusive decision to

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dispose the old stock.

10 Register of Pass Books Non maintenance of Register of Pass Books willinspire the section to watch the cash inflow and outflow position as there are about 29 nos. of PassBooks operating in the University.

11 Property Register Non maintenance of Property Register will not makethe university authority to insure the status of itsproperties.

12 Allotment Register Non maintenance of Allotment Register in FormNo.IV will cause problem to know the actualallotment status at any given time .

13 Reconciliation Register Non maintenance of Reconciliation Register will putthe account section in to confusion to locate theareas/ reason of difference between pass book andcashbook.

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PARA: 4 FINANCIAL POSITION

Ravenshaw University - 2018-2019

Slno Name ofthe CashBook

OB as onDate

OpeningBalance(InRs:)

Receiptduring theYearunderAudit(InRs:)

Total(InRs:)

Expenditure duringthe YearunderAudit(InRs:)

ClosingBalanceas perAudit (DD MM YYYY)

ClosingBalance(InRs:)(AUDIT)

ClosingBalanceas per (DDMM YYYY)Cash Book

ClosingBalance(InRs:)(CASH BOOK)

Difference(In Rs:)

Remarks

1 UPF ofOPSholdercash book

01-04-2018

0.00 0.00 0.00 0.00 31-03-2019

0.00 31-03-2019

0.00 0.00 Figurecould notbe derivedasRavenshawUniversityclosed dueto outbreak ofCoronavirus.

2 PensionGratuity

01-04-2018

0.00 0.00 0.00 0.00 31-03-2019

0.00 31-03-2019

0.00 0.00 Figurecould notbe derivedasRavenshawUniversityclosed dueto outbreak ofCoronavirus.

3 CivilServicecash book.

01-04-2018

0.00 100000.00 100000.00 198428.00 31-03-2019

-98428.00 31-03-2019

236077.00 -334505.00

4 IASCoachingcentrecash book.

01-04-2018

0.00 454998.00 454998.00 454998.00 31-03-2019

0.00 31-03-2019

0.00 0.00

5 WorldBank cashbook

01-04-2018

0.00 36209520.00

36209520.00

6000.00 31-03-2019

36203520.00

31-03-2019

36203520.00

0.00

6 SelfFinancecash book

01-04-2018

410139.00 0.00 410139.00 0.00 31-03-2019

410139.00 31-03-2019

26959.00 383180.00

7 ChiefWardencash book

01-04-2018

4124599.00

10782708.00

14907307.00

9421832.00

31-03-2019

5485475.00

31-03-2019

5485475.00

0.00

8 Investmentcash book

01-04-2018

77014948.93

3659938.00

80674886.93

50190.00 31-03-2019

80624696.93

31-03-2019

80624696.93

0.00

9 Govt. cashbook

01-04-2018

91000.50 45961853.00

46052853.50

45961853.00

31-03-2019

91000.50 31-03-2019

0.00 91000.50

10 Examination cashbook

01-04-2018

430401.00 14580676.00

15011077.00

14136105.00

31-03-2019

874972.00 31-03-2019

872767.00 2205.00 Previousdifference.

11 PET cashbook

01-04-2018

0.00 0.00 0.00 0.00 31-03-2019

0.00 31-03-2019

0.00 0.00

12 RTI cashbook

01-04-2018

471100.00 25366.00 496466.00 6483.00 31-03-2019

489983.00 31-03-2019

489983.00 0.00

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13 NSS cashbook

01-04-2018

471024.00 16306.00 487330.00 13275.00 31-03-2019

474055.00 31-03-2019

487330.00 -13275.00 Details arenarratedbelow.

14 UGC cashbook

01-04-2018

8260079.83

14975279.00

23235358.83

3587436.92

31-03-2019

19647921.91

31-03-2019

19643250.91

4671.00

15 YRC cashbook

01-04-2018

232715.55 8302.00 241017.55 0.00 31-03-2019

241017.55 31-03-2019

241017.55 0.00

16 Scholarship cashbook

01-04-2018

4623344.84

30325781.00

34949125.84

13511926.00

31-03-2019

21437199.84

31-03-2019

21724361.84

-287162.00

Previousyeardifference.

17 Generalcash book.

01-04-2018

229167083.04

499688191.86

728855274.90

463682464.48

31-03-2019

265172810.42

31-03-2019

262400373.78

2772436.64

GRANDTOTAL

325296435.69

656788918.86

982085354.55

551030991.40

431054363.15

428435812.01

2618551.14

Comments

PARA 4.1 The cash book wise details of closing balance as on 31.03.2019.

Sl.no. Name of the cash book. Bank Cash FD Total

1 2 3 4 5 6

1 General Fund cashbook.

262400373.78 0 0 262400373.8

2

Examination cashbook.

871306 1461 0 872767

3 Scholarship cash book.

i)Research Grantscholarship cash book.

18497278.5 0 0 18497278.5

ii)PMS cash book. 2631753.34 0 0 2631753.34

iii)National scholarshipcash book.

193920 0 0 193920

iv)State Govt.Scholarshipcash book.

401410 0 0 401410

TOTAL 21724361.84 0 0 21724361.84

4 UGC cash book. 19643250.91 0 0 19643250.91

5 PET cash book. 0 0 0 0

6 NSS cash book.

i)NSS cash book(Normal)

339465 0 0 339465

ii)NSS cash book (Spl.) 147865 0 0 147865

TOTAL 487330 0 0 487330

7 Investment cash book. 80624696.93 0 0 80624696.93

8 Chief Warden cashbook.

5485475 0 0 5485475

9 Self Finance cash book. 26959 0 0 26959

10 YRC cash book. 241017.55 0 0 241017.55

11 RTI cash book 189983 0 300000 489983

12 Govt. cash book. 0 0 0 0

13 World bank cash book. 36203520 0 0 36203520

14 Civil Service Cashbook.

236077 0 0 236077

TOTAL 428134351.01 1461 300000 428435812.01

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RECONCILIATION

PARA 4.2 General cash book

CB as per cash book as on 31.3.19 RS.262400373.78 Remarks

Previous un reconciled/unreconciledamount

Add fees collected through SBI on lineduring the year 2016-17 but not takento cash book and DCR

(+) 2812055 Dealt in para 4.2.1

Not taken to cash book during2018-19.

GPF of S.Goswami credited in bankon dt. 27.3.17 not credited in cashbook during 16-17 but taken to cashbook on dt.1.6.18

(+)7000

Taken to cash book on 6/18

Deduct bank charges debited frombank from SBI a/c no. 1616 but notshown in the expenditure side of cashbook.

(-) 8085.66 Dealt in para 4.2.2

Not taken to cash book during2018-19.

Civil Service Grant of Rs.1600000.00credited in pass book on 4.5.17 in SBIonline a/c no. 6929 not reflected incash book during 16-17 but taken tocash book on dt.5.10.18

(+)1600000 Taken to cash book on 5.10.18

Grant of Rs.40000.00 credited in passbook on 6.2.18 in SBI online a/c no.6929 not reflected in cash book during16-17 but taken to cash book ondt.5.10.18


PET cash book balance merged withGeneral cash book on 26.9.17 but notreflected in cash book.


Debit bank charges debited from passbook on 17.3.18 not reflected in cashbook 2018-19 also.

(-) 3540 Not taken to cash book during2018-19.

Dr.advance adjusted not shown inexpenditure side of cash book.

(-) 50000 p-153/11.10.18

Add advance not paid but shown inexpenditure side of cash book.

(+) 22325 P-156/25.10.18

Dr.excess receipt taken i.eRs.9567974 taken instead ofRs.9567874

(-) 100 p-99/1.8.18

Dr. same amount taken to receipt sideof cash book i.e on 21.8.18 & 31.3.13

(-) 200 p-115 & p-274

Debit bank charges debited from passbook not reflected in cash book2018-19.

Dt.12.1.19=Rs.15.00

Dt.12.1.19=Rs.2.70

(-) 17.70

CB as per audit as on 31.03.2019 RS.265172810.42

Para 4.2.1

Date Amount credited in bank Amount credited in cashbook and DCR.

Difference Mode of Payment.

20.4.16 20945.00 0.00 20945.00 Online Payment.

21.4.16 50.00 0.00 50.00 Online Payment.

8.7.16 12800.00 0.00 12800.00 Online Payment.

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9.7.16 20300.00 0.00 20300.00 Online Payment.

10.7.16 490.00 0.00 490.00 Online Payment.

21.10.16 100.00 5140.00 -5040.00 Online Payment.

24.10.16 5140.00 0.00 5140.00 Online Payment.

29.11.16 36370.00 0.00 36370.00 Online Payment.

23.3.17 704050.00 554050.00 150000.00 Online Payment.

24.3.17 1409570.00 659570.00 750000.00 Online Payment.

25.3.17 670170.00 520170.00 150000.00 Online Payment.

27.3.17 398310.00 23310.00 375000.00 Online Payment.

28.3.17 306720.00 81720.00 225000.00 Online Payment.

29.3.17 367160.00 142160.00 225000.00 Online Payment.

30.3.17 856620.00 106620.00 750000.00 Online Payment.

5.4.16 96000.00 0.00 96000.00 Cheque no..34918 credited inAxis bank a/c no.912010048596454

TOTAL Rs.4904795.00 RS.2092740.00 Rs.2812055.00

PARA 4.2.2

Bank charge not debited from cash book (SBI account no. 1616)

Dt. 17.6.16 Rs. 212.59

Dt.17.6.16 Rs.212.59

Dt.20.9.16 Rs.212.65

Dt.20.9.16 Rs.212.65

Dt.1.10.16 Rs.172.50

Dt.4.10.16 Rs.1412.93

Dt.4.10.16 Rs.172.50

Dt.18.11.16 Rs.230.00

Dt.28.12.16 Rs.230.00

Dt.18.1.17 Rs.230.00

Dt.3.2.17 Rs.2300.00

Dt.14.7.16 Rs.512.65

Dt.14.7.16 Rs.212.65

Dt.14.7.16 Rs.262.50

Dt.22.7.16 Rs.511.50

Dt.27.7.16 Rs.512.65

Dt.1.8.16 Rs.212.65

Dt.23.9.16 Rs.212.65

Dt.2.12.16 Rs.50.00

TOTAL RS.8085.66

PARA 4.3 Scholarship cash book.

CB as per cash book as on 31.3.19=Rs.21724361.84

Add Previous year dsifference=(+)Rs.287162.00

CB as per audit =RS.21437199.84

PARA 4.4 NSS cash book.


Dr. amount drawn from SBI a/c no. 31085209005 but not taken to cash book=(-)13275.00

i)16.5.18 Yayati Nayak Chq.605342 =Rs.4425.00

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ii)17.5.18 Rshmirekha Satpathy Chq.605342=Rs.4425.00

iii)28.5.18 J.Sethi Chq. No.605345 =Rs.4425.00

CB as per audit=RS.474055.00

PARA 4.5 Examination cash book.


Add previous difference=RS.2205.00

CB as per audit=RS.874972.00

PARA 4.6 Civil Service cash book.


Dr.CB of 2017-18 amount not taken to cash book=(-)334505.00

CB as per audit=(-)98428.00

PARA 4.7 UGC cash book


Add.Previous year amount taken to cash book on p-251 dt.19.4.18=(+)Rs.4860.00

Add HDFC Interest not taken to cash book during 2018-19=(+)Rs.941

Add less Interest taken to cash book on 20.7.18(Rs.59342 taken instead of Rs.59392)=(+)Rs.50

Dr. HDFC bank charge dt.26.11.18 not taken to cash book=(-)Rs.1180

CB as per audit=Rs19647921.91

PARA 4.8 Govt. cash book

CB as per cash book as on 31.3.19=0

Add previous difference=Rs.91000.50

CB as per audit=Rs.91000.50

PARA 4.9 Self Finance cash book


Add previous difference=Rs.36179.00

Add difference between prev. AR CB and OB taken on 1.4.18=Rs.347001.00


Statement showing the details of Receipts in respect of Ravenshaw University for the year 2018-19.

PARA 4.10

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Statement ‘B’ of Ravenshaw University.

Statement showing the details of Receipts in respect of Ravenshaw University for the year 2018-19.

Sl.no. Head of Account Amount Remarks

A General fund cash book

I Grant

1 Salary Grant 183943000

2 Non Salary Grant 5000000

3 I.D Grant 50000000

4 RUSA 30000000

5 International Conference 300000

6 Odisha Mineral 50000

TOTAL 269293000

II University Student Fund

1 DCS 162620

2 DSA 61772

3 Medicine 244080

4 Athletic 296420

5 Common Room 81396

6 Magazine 244080

7 SSG 42690

8 Union fees 330990

9 Annex. Maintn. 240746

10 YRC 81420

11 Common Day 333260

12 PTTS 60

13 ID card 208920

14 Welfare fund 73070

15 R.R Fee 142715

16 Furniture 222780

17 Faculty 421435

18 Arts society 121595

19 Science society 149025

20 Commerce society 42275

21 S&G 40730

22 Seminar 200930

23 Library 677422

24 Lab Dev. 2769249

25 Deptt.Dev 1770600

26 HCM/HR 410396

27 University Sports 430390

28 Insurance 256040

29 Regisn. Fees 342500

30 Mphil course fee 10400

31 Migration 205500

32 Phd course fee 360300

33 Certificate 814600

34 Admission Fees 9398013.82

35 NSS 33896

36 Development 5192139

37 Commerse self finance 5924550

38 Computer sc. B Sc 4890000

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39 BBA 12815000

40 IST/ETC 11650000

41 MBA 18205100

42 IMBA 5450000

43 JMC 1840000

44 ITM 21865000

45 MCA 2915000

46 ENT 360000

47 M Sc Computer Sc. 1880000

48 Bio Chem 440000

49 RD 1320000

50 Biotech 1840000

51 Applied Geography 120000

52 Analytical Chemistry 720000

53 Psychology 540000

54 Botany 390000

55 Hindi Course fee 110000

56 Sanskrit course fee 410000

57 B.Ed Course fee 14400000

58 Geology Coursefee 150000

59 MITM 1515000

60 Enterprenuership course fee 1735000

61 HHA 35000

TOTAL 137934104.80

III Govt.Fund

1 Tution Fees 550475

2 NCC 114350

TOTAL 664825

IV Miscellaneous

1 Electricity 3700659

2 Examination 9863955

3 Salary recovery 137507

4 RTI 1455

5 Over Head 358271

6 Others 1199365

7 JRF Scholarship 142560

8 SRF Scholarship 1310489

9 ICSSAR Scholarship 2119659

10 PHD Scholarship 142400

11 Interest 7849232.04

TOTAL 26825552.04

V Receipt through adjustment

1 IT 14775789

2 LIC 1732710

3 CO.OP.SOC 11227560

4 ELECTRIC 631100

5 FA 1006500

6 OPS 3552918

7 NPS 13575234

8 GPF of VC 143200

9 Vehicle deduction 89160

10 Provisional Pension 3795693

13 / 218


11 Pension contribution 2349553

12 Leave salary contribution 285831

13 GPF 9131960

14 GRATUITY 1262978

15 HBA 599713

16 HR 226670

17 WT 112565

18 PT 470575

19 Computer loan 1000

TOTAL 64970709

Grand Total 499688191.86

B Examination cash book

Receipt from University fund 14200000

Others 380676

TOTAL 14580676

C Scholarship cash book

ICSSR 862500

BRNS 4354297

SERB 679184

CSIR 168000

SCRP 600000

DSTFIST 14000000

Phd Fellowship 1256100

DBT 3075000

ODST 1157286

Others 400831

IDST 3420037

ICPR 20000

NCERT 150000

Overhead charge 20000

UGC 36627

Interest 125919

TOTAL 30325781

D UGC cash book

UGC Research Grant 14358930

Interest 616349

TOTAL 14975279

E PET cash book

Receipt 0

Interest 0

TOTAL 0

F NSS cash book

Interest 16306

TOTAL 16306

G Investment cash book

Interest 3659938

14 / 218


TOTAL 3659938

H Chief Warden cash book

Boarder's Fee collection 10782708

Interest 248878

TOTAL 10782708

I Self Finance cash book

Receipt 0

Interest 0

TOTAL 0

J YRC cash book

Receipt 0

Interest 8302

TOTAL 8302

K RTI. cash book

Receipt 0

Interest 25366

TOTAL 25366

L Govt. cash book

Salary 21675981

Family Pension 623364

Provisional Pension 3277685

UEL 3430030

GPF 13704793

HBA 2950000

FA 255000

GIS Refund 45000

TOTAL 45961853

M World Bank Cash book

Grant 36000000

Interest 209520

TOTAL 36209520

N IAS Coaching Centre cash book

Salary 430428

TE 1000

RCM 5000

OC 3570

FA 15000

TOTAL 454998

O Civil Service Coaching Centre cashbook

Receipt 100000

TOTAL 100000

GRAND TOTAL 656788918.86

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PARA 4.11

Statement ‘C’ of Ravenshaw University.

Statement showing the details of Expenditures in respect of Ravenshaw University for the year 2018-19.

Sl.no. Head of Account Amount Remarks

A General fund cash book

I Grant

1 Salary Grant 183943000

2 Non Salary Grant 5000000

3 I.D Grant 14422070

4 RUSA Grant 73399431

5 Repair & renovation of Building 25000

International Conference 300000

TOTAL 277089501

II University Student Fund

1 Admission 3198843

2 Contingent 428996

3 Advance transfer from Self Financecash book to General cash book.

1051513

4 News paper 91804

5 Laboratory Development 889490

6 Fellowship 490500

7 Board of Studies 2000

8 Over Head charges 299985

9 BSNL 142108

10 Legal fees 698661

11 JMC 828936

12 Remuneration to contractual NonTeacher

8190089

13 Remuneration to DLR 8469303.50

14 Transfer to COE 13703407

15 Development 1488695

16 CESU 16161643.73

17 Biotech 50000

18 ID 137485

19 Transfer to International Studies 510685

20 UPF 26000

21 Security 7763790

22 Taxi 806095

23 Remuneration to Contractual Teacher 17773591

24 Seminar/Meeting/Conference 854779

25 NSE course fee 1650

26 MBA course fee 47025

27 PHD Water Tax 1211019

28 Bank charge 17978.55

29 Refund of Caution Money 202710

30 EMD 2328650

31 Refund of course fee 4113847

32 TA/DA 43223

33 Placement 56994

34 Reuneration to GF/VF/VP 13930000

16 / 218


35 Departmental Development 932650

36 Furniture 177396

37 Transfer to Scholarship 1191600

38 Website 28000


40 Transfer to Establishment 91000

41 Paritosh 2712148

42 FM Radio 1400000

43 M.Grant 540552

44 BSNL 1700000

45 Transfer to Civil Service coachingCentre

100000

46 Computer Perifery 325275

47 Postage stamp 20000

48 ITM 80000

49 NCC 26580

50 PT Deposit 392234

51 RTI deposit 145

52 FA paid 2625000

53 Transfer to Chief Warden cash book 19800

54 Insurance 215128

55 IT 14775789

56 LIC 1732710

57 CO.OP.SOC 11227560

58 ELECTRIC 631100

59 FA 1006500

60 OPS 3552918

61 NPS 13575234

62 GPF of VC 143200

63 Vehicle deduction 89160

64 Provisional Pension 3795693


66 Leave salary contribution 285831

67 GPF 9131960

68 GRATUITY 1262978

69 HBA 599713

70 HR 226670

71 WT 112565

72 PT 470575

73 Computer loan 1000

74 Bank charge 17.70

75 Salary 848821


B Examination cash book

Remuneration 843606

Valuation 3130782

Examination 6679772

Confidential 3154478

Stationary 272495

Postal 22788

TA 26826

17 / 218


Telephone 5358

TOTAL 14136105

C Scholarship cash book

IDST 2308113

ICSSR 1796430

ODST 2475986

Over Head 45188

DBT 600000

SERB 1888357

DRDO 101043

CSIR 140800

BRNS 3869385

NCERT 150000

UGC MRP 57975

ICPR 20000

A,C keeping fee 649

Others 58000

TOTAL 13511926

D UGC cash book

Books and Journals 229010

Research Grant 2514776

Seminars 841707

Bank charge 1943.92

TOTAL 3587436.92

E PET cash book

TOTAL 0

F NSS cash book

Conduct of camp 13275

TOTAL 13275

G Investment cash book

Prize distribution 32250

Annual Meet 17940

TOTAL 50190

H Chief Warden cash book

Transfer to Hostel account 9403832

Remuneration 18000

TOTAL 9421832

I Self Finance cash book

Exp 0

TOTAL 0

J YRC cash book

Exp 0

TOTAL 0

18 / 218


K RTI. cash book

Deposit in the Treasury 6483

TOTAL 6483

L Govt. cash book

Salary 21675981

Family Pension 623364

Provisional Pension 3277685

UEL 3430030

GPF 13704793

HBA 2950000

FA 255000

GIS Refund 45000

TOTAL 45961853

M World Bank Cash book

Honorarium 6000

TOTAL 6000

N IAS Coaching Centre cash book

Salary 430428

TE 1000

RCM 5000

OC 3570

FA 15000

TOTAL 454998

O Civil Service Coaching Centre cashbook

Remuneration 194000

Contingent 4428

TOTAL 198428

GRAND TOTAL RS.551030991.40

LIABILITIES VALUE ASSETS VALUE

Unspent balance of Grants 379254606 Cash book accounts 2618551

Loans refundable - Investments 77481544

Security 668706 - -

Un remitted Govtdues,Cess,Royality,IT etc

- Advances Recoverable 34089381

Refundable Deposits(SD/EMD) - Outstanding Rents recoverable 31264

Unpaid Salary and Wages 14179527 Loans recoverable -

Unpaid bills(Electric) 3695071 Others(Non collection of Electric bill) -

Contribution payable 552090 - -

Others - - -

Cleaning 596328 - -

Asset over Liability 0.00 Add Liability over Assets 284725588

Grand Total 398946328.00 Grand Total 398946328.00

PARA 4.12-Preparation of annual Budget

The purpose of preparation of annual account of receipt and expenditure is to ensure an accurate reliable and timely disclosure of performance and financialposition of an entity to its stake holders.

19 / 218


Approved Budget of Ravenshaw University for the year 2018-19 was not produced to audit for verification. Due to non preparation of annual budget, the budgetaryreceipt and expenditure of the University cannot be included in the state of budget which will result in unrealistic budget of the state. Hence, the local authority issuggested to prepare annual budget/revised budget/supplementary budget as per the provisions of University act.

Objection memo was issued to the local authority to produce the annual budget for the year 2018-19. The local authority failed to produce the annual budget tillclose of audit for verification. So it is apprehended that annual budget was not prepared by the Uiversity. Due to the non production of budget it is not possible onthe part of audit to compare the budget provision made in respect of receipt and expenditure 2018-19 and actual receipt and expenditure for 2018-19.

PARA 4.12-FLEXI ACCOUNT

During audit it is seen that some accounts of Ravenshaw University are not converted to Flexi account. So it is instructed to convert the unspent grants kept insavings account to Flexi account as per the letter no.35425/Finance dept.Dtd.12/10/12 of the Principal Secretary Finance Dept. Govt. of Odisha to fetch moreInterest which can be utilized for better interest of Ravenshaw University.

20 / 218


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


Slno Name of theBank

A/C No. Closing BalanceDate As on(dd/mm/yyyy)

Closing Balancein Pass Book(InRs:) (A)

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

Closing Balancein Bank asmentioned inCash Book(InRs:) (B)

Difference(InRs:)(A-B)

Remarks

1 SBI 32183614276 31-03-2019 109348.00 31-03-2019 0.00 109348.00 OPS CASHBOOK.`updatedBank Pass booknot produced toaudit.

2 SBI 33509642153 31-03-2019 25063507.00 31-03-2019 0.00 25063507.00 NPS CASHBOOK

3 SBI 36724414516 31-03-2019 233845.00 31-03-2019 236077.00 -2232.00 CIVIL SERVICECASH BOOK

4 AXIS BANK 918010105276389

31-03-2019 36203520.00 31-03-2019 36203520.00 0.00 WORLD BANKCASH BOOK.

5 SBI 916010038212287

31-03-2019 5485475.00 31-03-2019 5485475.00 0.00 CHIEFWARDENCASH BOOK.

6 SBI 10508850979 31-03-2019 80624696.93 31-03-2019 80624696.93 0.00 INVESTMENTCASH BOOK.

7 SBI 10508847162 31-03-2019 539588.10 31-03-2019 0.00 539588.10 GOVT. CASHBOOK.

8 SBI 35063177170 31-03-2019 976995.50 31-03-2019 871306.00 105689.50 EXAMINATIONCASH BOOK.

9 SBI 30667060388 31-03-2019 189983.00 31-03-2019 189983.00 0.00 RTI CASHBOOK.

10 SBI 10508850516 31-03-2019 242419.55 31-03-2019 241017.55 1402.00 YRC CASHBOOK.

11 SBI 10508847195 01-04-2018 0.00 31-03-2019 0.00 0.00 PET CASHBOOK closedduring 2017-18.

12 SBI 31173703120 01-04-2018 147865.00 31-03-2019 147865.00 0.00 NSS SPECIAL

13 SBI 31085209005 01-04-2018 326190.00 31-03-2019 339465.00 -13275.00 NSS NORMAL

14 HDFC LC AC 50100204255150

01-04-2018 1506868.82 31-03-2019 0.00 1506868.82 UGC CASHBOOK.

15 UNION 407102050000183

01-04-2018 17895074.41 31-03-2019 0.00 17895074.41 UGC CASHBOOK.

16 HDFC 50100204255150

01-04-2018 64953.21 31-03-2019 19643250.91 -19578297.70 UGC CASHBOOK.

17 SBI 31882974536 01-04-2018 18346862.50 31-03-2019 18497278.50 -150416.00 SCHOLARSHIPRESEARCHGRANT.

18 IOB 124701000000929

01-04-2018 3227083.34 31-03-2019 3227083.34 0.00 SCHOLARSHIPCASH BOOK.

19 AXIS 917010071311601

01-04-2018 4154368.32 31-03-2019 0.00 4154368.32 GENERALCASH BOOK.

20 AXIS 916020042178732


21 DCB 21111500000772


22 SBI ON LINE 35869306929 01-04-2018 20341681.00 31-03-2019 0.00 20341681.00 GENERALCASH BOOK.

21 / 218


23 SBI 35317140702 01-04-2018 36928889.25 31-03-2019 0.00 36928889.25 GENERALCASH BOOK.

24 SBI 30114001616 01-04-2018 51833185.94 31-03-2019 262400373.78 -210567187.84 GENERALCASH BOOK.

25 ICICI 243301000059 01-04-2018 4827.00 31-03-2019 0.00 4827.00 GENERALCASH BOOK.

26 AXIS 912010048596454


27 ICICI 243301000070 01-04-2018 0.00 31-03-2019 19147.00 -19147.00 MBA CASHBOOK.

28 ICICI 243301000154 01-04-2018 0.00 31-03-2019 7812.00 -7812.00 BBA,IST,JMC

GRAND TOTAL 466358340.91 428134351.01 38223989.90

Reconciliation

RECONCILIATION

PARA 5.1

Reconciliation of General cash book with reference to bank pass book.

CB as per cash book as on 31.3.19 RS.262400373.78

Deduct excess receipt shown in cash book.

i)In General cash book Rs.9567974.00 taken insteadof Rs.9567874.00.

ii)Rs. 200 short entry of 27.7.18 taken on 21.8.18and 31.03.19 in General fund cash book.

(-) RS.300

Add cheque issued during 2018-19 but not encashedas on 31.3.2019.

(+)

RS.1602327

Dealt in para 5.2.1

Debit bank charges not reflected in cash book.

i)Axis bank a/c no.6454

12.1.19=Rs.15.00

12.1.19=Rs.2.70

(-) RS.17.70

Add amount debited from cash book but not debitedfrom bank account.

(+) RS.3022289

Dealt in para 5.2.2

Add un reconciled amount (+) RS.8149393.47

CB as per pass book as on 31.03.2019 RS.275174065.55

Para no.5.1.1

Vr.no/dt Cheque no. Amount Particulars A/c SBI 1616

Encashed date.

1207/12.03.19 078151 1400000 F.M Radio 8.4.19

1251//26.03.19 389745 200000 CESU 2.4.19

1265/28.03.19 389755 1974 Contingent 6.4.19

22 / 218


1267/29.03.19 389751 353 BSNL 4.4.19

TOTAL RS.1602327.00

Para no.5.1.2

Vr.no/dt Cheque no. Amount Particulars Name

894/26.11.18 078012 13000 EMD EPPendorf

964/13.12.18 069027 470 Refund of Readmission fee

069021 860

069052 860

069057 2010

069083 810

069097 810

069098 2050

069117 120

987/22.12.18 077986 1360 Refund of course fee

1050/28.1.19 078063 2078 BSNL

1062/29.1.19 078073 22000 EMD Metrohm

1126/14.2.19 078115 600000 Dev. Ase Instrument

1136/21.2.19 078122 5491 Lab Dev M/S Discovery.

1137/21.2.19 078123 7085 -do- Mohapatra Scientific.

1138/21.2.19 078124 11015 -do- -do-

1143/25.2.19 078129 4981 News paper Ashok kumar Sahoo.

1155/1.3.19 078137 1310 Refund of course fee. Salonee Swain.

1156/1.3.19 078138 2010 -do- S.Majhi

1161/1.3.19 078141 490 -do- Sambhu Rout

1256/28.3.19 389749 10000 Library contingent Sujata Das

710/27.9.18 068906 15000 EMD Metrohm

735/4.10.18 068944 9783 Contingent Co.ord.M.Sc. Bio.tech

813/30.10.18 077954 540 Refund of course fee Swagatika Dash

53/17.4.18 053847 40000 EMD Energies Fitness

369 & 370/13.7.18 068953 12500 Legal fee P.C.Mishra Advocate.

523/11.8.18 389726 20240 NCC Refund Deputy Director PE/NCC

13.3.19 21651 Refund amount Amount taken by Dr.S.Khaosh,Geology videvoucher no.1150/28.2.19.Afteradjustment Rs.21651 refundedvide MR NO.94647dt.13.3.19.But the amount notshown credited in bank as on31.3.2019.

52/17.4.18 053846 450000 Tender fee Scientific equipment.

611/30.8.18 054616 93600 Purchase of electrical goodsfor the chamber of VC.

Utkal Electricals.

616/31.8.18 389457 30653 Salary of VC Salary

Page-141/25.9.18 2817.75 Short debit Axis bank a/c 1601

Page 142/26.9.18 2214.18 Short debit -do-




Page 149/5.10.18 3540.00 Amount of 2017-18 -do-

23 / 218


768/11.10.18 068964 44000 Refund of course fee A.Priyadarsini

887 to 893/22.11.18 482776 6045 BSNL BSNL

898/26.11.18 078016 853 News paper Chitrakar Pradhan

1094/2.2.19 078099 13712 The Science World Lab Dev

1112/11.2.19 389597 1904 EPF EPF of DLR

1187/7.3.19 078149 2531 IT Convocation.

TOTAL 3022289.00

PARA 5.2

Reconciliation of NSS cash book with reference to bank pass book.

CB as per cash book as on 31.3.2019 487330 NSS Normal & NSS Spl.

Amount debited from bank during2018-19 but not shown in cash book.

i)16.5.18 Chq. No. 605342/YayatiNayak Rs.4425.00

ii)17.5.18 Chq.No.605343/Rashmirekha SatpathyRs.4425.00

iii)28.5.18 Chq. No. 605345/Dr.J.SethiRs.4425.00

(-) Rs.13275.00

CB as per Pass book as on 31.3.2019 474055

PARA 5.3

Reconciliation of YRC cash book with reference to bank pass book.

CB as per cash book as on 31.3.2019 241017.55

OB Difference

Cash book OB=232715.55

Bank OB=234117.55

(+) 1402

CB as per Pass book as on 31.3.2019 242419.55

PARA 5.4

Reconciliation of Scholarship cash book with reference to bank pass book.


OB Difference

Cash book OB=4910506.84

Bank OB=4760090.84

(+) 150416.00


PARA 5.5

Reconciliation of Examination cash book with reference to bank pass book.

CB as per cash book as on 31.3.2019 871306

OB Difference

Cash book OB=428196

(+) 87205.50

24 / 218


Bank OB=515401.50

Add 18-19 expenditure deduct after 31.3.19 (+) 75063

Add un encashed cheque (+) 12432

Dr 17-18 cheque encashed after 31.3.18 (-) 75491

Dr. bank charge not taken to cash book.

Dt.2.8.18=177

Dt.12.3.19=649

(-) 826

Add amount credited in bank on 10.7.18 but not shown in receipt side of cash book.

(+) 3960

Un reconciled amount (+) 1885

Add cash in hand (+) 1461

CB as per Pass book as on 31.3.2019

976995.50

PARA 5.6

Reconciliation of Govt. cash book with reference to bank pass book.


Add previous year reconciliation difference (+) 91000.50

Add amount deposited in pass book which could notbe reconciled.

(+)

448587.60


PARA 5.7

Reconciliation of OPS cash book with reference to bank pass book.

SBI A/c no.32183614276 is meant for UPF of OPS holder.The account is Flexi account.`updated account as on 31.3.19 with value of Flexi and SB was notproduced to audit.Only SB value of account Rs.109348.00 has been taken in the cash book by the local authority.So CB of cash book and pass book taken inpara 4 and para 5 is Zero.

PARA 5.8

Reconciliation of NPS cash book with reference to bank pass book.

SBI A/c no.33509642153 is meant for NPS holder. CB as per bank and cash book as on 31.3.19 is Rs.25063507.00 . Due to Covid 19 Ravenshaw Universitysuspended.So it is not possible on the part of audit to do the figure work.So the CB in Bank as mentioned in Cash book both in para 4 & para 5 is Zero.

PARA 5.9

Reconciliation of MBA cash book with reference to bank pass book.


Amount in bank is zero.


PARA 5.10

Reconciliation of BBA cash book with reference to bank pass book.


Amount in bank is zero.


25 / 218


PARA 5.11

Reconciliation of Civil service cash book with reference to bank pass book.


Debit Cash in hand (-) 2232


PARA 5.12

Reconciliation of UGC cash book with reference to bank pass book.


Dr OB Difference (-) 1433946.29

Add Interest not taken to cash book

HDFC a/c dt.1.4.18

(+) 941

Add RUSA Grant debited from UGC a/c (+) 23617122

Debit Previous year amount taken to cash book.

P-251/Dt.19.4.18

(-) 4860

Add less Interest taken

2 dt.20.7.18 Interest of Rs.59342 takeninstead of Rs.59392 of UBI a/c.

(+) 50

Amount debited from HDFC bank on 3.12.18 but notin cash book which could not be reconciled.

(-) 18295144.38

Bank charge debited from HDFC bank but not shownin cash book on 26.11.18

(-) 1180

Amount debited from HDFC bank on 11.6.18 but notshown in cash book.

(-) Rs.1601221.80

Amount debited from HDFC bank on 11.6.18 but notshown in cash book which could not be reconciled.

Dt.7.9.18=Rs.21177370(Dr)

Dt.11.9.18=Rs.2419752(Dr)

Dt.3.12.18=Rs.19516812(Cr)

Total debited Rs.23597122.00 but refundedRs.19516812.00.So less refund of Rs.4080310.00

(-) 4080310

Add wrong expenditure shown in cash book vide vr.no.27 dt.5.6.18.Actually amount transfer from Unionbank to HDFC bank.

(+) 1622195

CB as per Pass book as on 31.3.2019

i)Union bank a/cno.407102050000183=Rs.17895074.41

ii)HDFC a/c no. 50100204255150=Rs.1571822.03

19466896.44

Audit objection statement issued in this regard was return back with reply that the compliance will be produce before exit conference.So the localauthority is once again requested to look in to the matter and compliance produce before next audit for verification.

PARA 5.13

Difference between the closing balance of bank and Cash Book as on 31-03-19 :-

It would be seen from the above table that the closing balance of bank as mentioned in the Cash Book as on 31-03-19 is Rs.428134351.01 and the actual closingbalance of bank pass books as on 31-03-19 is Rs.466248992.91 .So, there is a difference of Rs.38114641.90 in between the Cash Book and Pass Book figures

26 / 218


as on 31-03-19. The closing balance of bank pass books is more than the closing balance of Cash Books. The local authority is to intimate audit the reason ofsuch difference. So the Local Authority was advised to work out reconciliation statement and produce to next audit for verification.Till then RS.38114641.90 is heldunder objection.

Para No.05.14:-Reconciliation of bank pass book with Cash Book :-

G.O. No.690/F., XIV-AUD-1/2003,dtd.21-01-2009: speaks that, the officers who are statutorily assigned with the task of reconciliation of discrepancies in bankaccounts and analyzing closing balance, should perform their statutory responsibilities without leaving the Local Body accounts in a mess and giving scope fordiversion of Govt. Grants, miss utilization and misappropriation of student funds etc. Also warned that,the erring officers in charge of accounts need be brought tobook. The D.D.O. shall make reconciliation of different Cash Book wrt various bank pass book and Cheque Register in the 1st week of every month without failand record it in the Cash Book with counter-signature of Head of office. Further as per letter No.15847/F, dtd. 27-04-13 of Finance Department, the DDO shallmaintain a register of reconciliation of receipts and disbursements of scheme funds. But audit noticed that, bank reconciliation statement was not prepared andregister of reconciliation was not maintained by the Accountant. The D.D.O has not exercised any supervisory duty entrusted to the Accountant for reconciliation ofbank pass book with Cash Book. Due to non-reconciliation of bank pass book with Cash Book , the exact difference between the bank pass book and Cash Bookcould not be ascertained. Further, non-reconciliation of bank pass book with Cash Book may lead to miss-utilization, misappropriation and embezzlement offunds,for which,the Accountant ,COF and D.D.O will be held responsible. The local authority is once again suggested to ensure preparation and production thebank reconciliation statement for verification. However, the present audit has reconciled the difference between bank pass book with reference to Cash Books. Itis revealed from the reconciliation statement furnished above that there is un -reconciled amount of Rs. 11397266.69 (General Cash Book - 8149393.47 +Examination Cash Book - 1885.00 + Govt. Cash Book - 448587.60 + OPS Cash Book - 109348.00 + NPS Cash Book - 25063507.00 - UGC Cash Book -22375454.38 ) more in the pass book than the Cash Book as on 31.03.19.

Para No.05.15:-Parking of University fund in un eligible banks :-

Letter No.23301/F., dtd. 11-07-13

During audit it was noticed that one pass book relates to DCB bank is in operation which is a un eligible bank . However the local authority is suggested to followthe instruction contained in the above letter and steps need be taken to close the DCB account and compliance report to next audit.

Para No.05.16:-Operation of more than one bank account for single scheme/Cash Book(osp-209):-

Government of Odisha has prohibited operation of multiple numbers of bank pass books for single scheme/single cash book without fail. But in contravention tothe aforesaid instruction the following bank accounts were in operation in General cash book during the financial year 2018-19.

Audit objection memo issued in this regard was return back with reply that all the accounts were in operative condition. Until complete reconciliation is made byLocal fund Audit,these accounts cannot be closed.

The reply of the local authority cannot be admitted by audit.Because it is the duty of the local authority to reconcile the account year wise. Local authority hastaken a evasive stand regarding audit to do the reconciliation work which is not admitted.However it is once again suggested to close the bank accounts byconsulting with bank authority and compliance reported to next audit for verification.

Sl.no Name of the bank Account no. Name of the scheme/Cashbook.

Remarks

1 Axis 912010048596454 General Fund

2 ICICI 243301000059 General Fund



5 SBI 30114001616 General Fund General fund

6 SBI 35317140702 General Fund RUSA

7 SBI 35869306929 General Fund Online a/c

8 DCB 21111500000772 General Fund

27 / 218


PARA: 6 STOCK POSITION


Slno Material/ Item Opening Balance Receipt Issued Closing BalanceAs per Audit

As per stockregister

Remarks

1 0 0 0 0 0.00 0

Comments

Sl no. Material/Item Opening Balance Receipt Issued Closing Balanceas per audit.

Closing balanceas per stockregister.

Remarks.

1 2 3 4 5 6 7

8

1 AC 96 0 0 96 96 3 nos in defunctcondition.

2 Stabiliser 100 0 0 100 100 1 nos in defunctcondition.

3 Computer 329 0 0 329 329 10 nos in defunctcondition.

4 Laptop 7 0 0 7 7 2 nos in defunctcondition.

5 Photo copier 8 0 0 8 8 2 nos in defunctcondition.

6 Printer 28 0 0 28 28 4 nos in defunctcondition.

7 Scanner 6 0 0 6 6 2nos in defunctcondition.

8 Speaker 1 0 0 1 1 1 nos in defunctcondition.

9 Head phone 0 0 0 0 0

10 Water Cooler 15 0 0 15 15

11 Brailler softwareand machine.

6 0 0 6 6

12 C.C TV camera 54 0 0 54 54

13 Ceiling Fan 0 0 0 0 0 7 nos in defunctcondition.

14 Steel Bed 388 0 0 388 388

15 Class room studytable

0 0 0 0 0 21 nos in defunctcondition.

16 Study Bed 1120 0 0 1120 1120

17 Chair 1282 0 0 1282 1282

18 Dining Table 20 0 0 20 20

19 Dining Chair 80 0 0 80 80

20 Book case 37 0 0 37 37

21 Mobile 2 0 0 2 2

22 ScientificEquipment

466 0 0 466 466

23 Steel Rack. 20 0 0 20 20

24 HOD Table 3 0 0 3 3

25 Hod Chair 3 0 0 3 3

26 Study Tabl 900 0 0 900 900

28 / 218


27 Battery 2 0 0 2 2

28 Hard Disk 11 0 0 11 11

29 Video Recorder 1 0 0 1 1

30 CISCO L3 Switch 1 0 0 1 1

31 Lawn more 1 0 0 1 1

32 Dual Desk. 860 0 0 860 860

33 Faulty Desk. 29 0 0 29 29

34 Faulty Chair 29 0 0 29 29

35 Visitor Chair 79 0 0 79 79

36 Steel Almirah 9 0 0 9 9

37 Table 3 0 0 3 3

38 Sofa one set 1 0 0 1 1 1 nos in defunctcondition.

39 Centre Table 1 0 0 1 1

40 Study Chair 900 0 0 900 900 13 nos in defunctcondition.

41 Dining Table 95 0 0 95 95

42 Dining Chair 380 0 0 380 380

43 Hostel Bed 900 0 0 900 900

44 Executive Table 2 0 0 2 2

45 Revolving Chair 3 0 0 3 3 1 nos in defunctcondition.

46 Plasic Chair 6 0 0 6 6 4 nos in defunctcondition.

47 Executive Chair 1 0 0 1 1

48 ID card 9154 0 0 9154 9154 4 nos in defunctcondition.

49 Projecter 0 0 0 0 0 1 nos in defunctcondition.

50 White Board 13 0 0 13 13 1 nos in defunctcondition.

51 Green Board 10 0 0 10 10

52 Sanitary napkinincineater

20 0 0 20 20

53 Lawn light big size 15 0 0 15 15

54 Chair for dualcomputer deskbench.

70 0 0 70 70

55 Dual computerdesk

35 0 0 35 35

56 Rz-45connector 20 0 0 20 20

57 D link poe switch 6 0 0 6 6

58 Acquachem2014-2

- 1 0 1 1

59 Ahuja Alifier-01 - 1 0 1 1

60 Microphone - 1 0 1 1

61 2 Ton split AC3Star

- 2 0 2 2

62 Tata green tabularbattery

- 2 0 2 2

63 HPMFPM 227DW01 Printer

- 1 0 1 1

64 HP24-q252in/HPPrinter/535

- 1 0 1 1

65 Biometicdevice-02

- 2 0 2 2

29 / 218


66 PrinterHPLJM1005MFP-01

- 1 0 1 1

67 Notice Board - 3 0 3 3

68 White board - 12 0 12 12

69 Green board - 12 0 12 12

70 Vacum cleaner - 1 0 1 1

71 Pedestal Fan - 6 0 6 6

72 7KVAServo,Input,Output

- 1 0 1 1

73 Dual DeskBench,Steel Raj

- 150 0 150 150

74 Lawn MowerPetrol(Walkbehind)

- 2 0 2 2

75 Lawn MowerElectric

- 2 0 2 2

76 -do- Petrol - 2 0 2 2

77 Ride on LawnMower(Rotary)

- 1 0 1 1

78 Weeder Machine - 1 0 1 1

79 Wheeled stringtrimmer

- 1 0 1 1

80 Rowing machine - 2 0 2 2

81 Chest Press - 2 0 2 2

82 Power cage - 1 0 1 1

83 Shoulder press - 2 0 2 2

84 Cable cross over - 1 0 1 1

85 Abdominalmachine

- 1 0 1 1

86 Smith machine - 1 0 1 1

87 Multi Gym 5station

- 1 0 1 1

88 Functional Trainer - 2 0 2 2

89 Dual InnerAbductor & outerAbductor

- 1 0 1 1

90 Twister - 2 0 2 2

91 Sit up bench - 2 0 2 2

92 Dumbell rack - 2 0 2 2

93 BarbelRod-1set(3ft+4ft+5ft+6ft)

- 6 0 6 6

94 Stepper - 4 0 4 4

95 Let pull downseated Row

- 2 0 2 2

96 Dual legextension/Leg curl

- 2 0 2 2

97 Rubber MedicineBalls(1set)(3kg+5kg)

- 5 0 5 5

98 Gym ball - 8 0 8 8

99 Dum bell - 165 0 165 165

100 Barbell weightplates

- 175 0 175 175

101 Chess board - 20 0 20 20

102 Chess clock - 10 0 10 10

30 / 218


103 Basket ball goalpost

- 1 0 1 1

104 Badmintonpost(Mvable)

- 5 0 5 5

105 Table tennis board - 4 0 4 4

106 Line markingmachine

- 2 0 2 2

107 Hurdles - 80 0 80 80

108 High jump bar - 2 0 2 2

109 Finish post - 1 0 1 1

110 Khokho post - 2 0 2 2

111 Volleyball Refreechair

- 3 0 3 3

112 Vally ball post - 2 0 2 2

113 Judge stand - 1 0 1 1

114 Lane marker - 8 0 8 8

115 Discuss/shotputcircles(leach)

- 2 0 2 2

116 Relay baton - 8 0 8 8

117 Javelin(800g) - 2 0 2 2

118 Jvelin(600g) - 2 0 2 2

119 Javelin Arc - 1 0 1 1

120 Metal ToeBoard(Nelco)

- 1 0 1 1

121 Starter Rustrum - 1 0 1 1

122 Agility Equipment - 8 0 8 8

123 Agility Hurdles - 10 0 10 10

124 Agility Ladder - 10 0 10 10

125 Soccer CoachesClip Folder)

- 2 0 2 2

126 Spot Marker - 100 0 100 100

127 Chest ExpanderRubber cord

- 10 0 10 10

128 Take off board - 1 0 1 1

129 Pole Vault crossbar

- 2 0 2 2

130 Butterfly - 2set 0 2set 2set

131 BICEPcurl/Triceps press

- 2set 0 2set 2set

132 Flat Bench - 2pcs 0 2pcs 2pcs

133 Multi adjustableBench

- 2pcs 0 2pcs 2pcs

134 Horizontal leg curl - 1set 0 1set 1set

135 Trade Mill - 3 0 3 3

136 Eliptical Bike - 2 0 2 2

137 Upright bike - 1 0 1 1

138 Spin bike - 2 0 2 2

139 Eliptical crosstrainer

- 1 0 1 1

140 Goniometer - 1 0 1 1

141 Digital RegistivityMeter singlestacking

- 1 0 1 1

142 3365-All overtzdouble distilation5ltr

- 1 0 1 1

31 / 218


143 Vertical LaminarFlow SS-304grade size 4x2x2kherp model

- 1 0 1 1

144 Indian weathermap of Bio visualchert

- 10 0 10 10

145 Global Positioningsystem GRS

- 1 0 1 1

146 Sanitary Napkinvending Machine

- 6 0 6 6

147 Battery - 6 0 6 6

148 Cryocube F570Freezer

- 1 0 1 1

149 5RVA ServoStabilizer

- 1 0 1 1

From the above table it is seen that so many items are in defunct position and need to be repaired. In the event of their irreparebility, the same may be disposedoff / sold by way of auction through due procedure. University authorities are advised to undertake the issue and sell the items through auction process for thebetter interest of the university.

The above table shows the status of major and costly items as per the information made available to audit. However many other items not shown due to lack ofinformation. Hence, it is suggested that,the University authority should prepare a data base of stock and store for all the departments and keep it readily availablefor verification by any inspecting authority. It is also suggested that the stock position should be physically conducted in time as per OGFR norms. Further careshould also be taken to ensure prudent issue of materials of high cost nature for such purposes which are of genuine requirement. It is further suggested that highcost materials should not be erratically issued for trivial purposes, if it could be managed otherwise with less cost effective.

Para No.06.01:Periodical verification of stores:-

As per OGFR norm physical verification of stores shall be carried out at least once in each six months by the authorised Officer and in token of his having done so,he shall record a certificate and make note of any other fact regarding excess, shortage, unusual depreciation of stores, etc. But, during the financial year physicalused verification of stores was not conducted throughout the year. Due to non-conduct of physical verification of store, the actual position of stores cannot beascertained. It may also lead to miss-utilization, shortage, wastage, damage, defalcation and loss of stores. In the event of any discrepancy arises in future, theStore-in-Charge and D.D.O will be held responsible.

Para 6.2: Physical verification report of damaged library books

Audit requested to the local authority to furnish the detail report on the damaged and obsolete books . Audit also suggested to fix up a date for verification ofaccession register to ensure the inclusion of all purchases. But till the close of audit no action was taken in this regard. Therefore it is suggested that theinformation as sought for may be kept ready to be shown to next audit .

32 / 218


PARA: 7 INVESTMENT


Slno OpeningBalance ofInvestment as on (DD MM YYYY)

OpeningBalance(InRs:)

AmountEncashedduring theYear underAudit(InRs:)

Total(InRs:)

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 01-04-2018 74147840.00

9360000.00 64787840.00

12693704.00

31-03-2019 77481544.00

31-03-2019 77481544.00

0.00

GRANDTOTAL

74147840.00

9360000.00 64787840.00

12693704.00

77481544.00

77481544.00

0.00

DETAILS OF CB ON INVESTMENT & Comments :

Details of C.B on Investment & Comments:

Details of Investment as on 31.03.2019

Endowments:

Sl.No Name of theDonor

Name of theBank

A/C No. Value as on01.04.18(inRs.)

AmountEncashed

Date ofInvestment/Reinvestment

Rate ofInterest

Date ofMaturity

Remarks

1 Sri R.Ram&P.Hota

SBI,RU 32244322864 100000.00 0 19.03.12 9.25% 09.03.22

2 Sri BrajaKumar Kara

SBI,RU 32156943745 200000.00 0 24.01.12 9.25% 24.01.22

3 Sri RajendraKumar Das

SBI,RU 32891235834 120000.00 0 18.03.13 8.75% 18.03.23

4 Sri KampalPattanaik

SBI,RU 32244327330 100000.00 0 19.03.12 9.25% 19.03.22

5 SriBanchanidhiHota

SBI,RU 32244322864 100000.00 0 19.03.12 9.25% 19.03.22

6 Smt.DipaliSinha Roy

SBI,RU 32529925677 200000.00 0 06.08.17 6.25% 06.07.22

7 Sri ArtaBandhuMohanty

SBI,RU 32936885164 300000.00 0 12.04.13 8.75% 12.04.23

8 Sri Amarendrap. Palit

SBI,RU 33595560061 160000.00 0 1.01.2019 6.85% 18.01.24 Encashed of Rs.160000/-on 1.01.2019 and reinvestedon that sameday i.e1.01.2019

9 Sri BedabyasaTripathy

SBI,RU 33817006160 200000.00 0 5.05.2018 6.6% 05.05.20 Encashed ofRs. 200000 on5.05.2018 and reinvestedon that sameday i.e5.05.2018

10 LabanyabatiDevi

SBI,RU 34789041094 100000.00 0 14.03.18 6.5% 14.03.21

11 Sri B.B SBI,RU 34789027603 100000.00 0 14.03.18 6.5% 14.03.21

33 / 218


Mahapatra

12 M.S Kanungo SBI,RU 34788979063 100000.00 0 14.03.18 6.5% 14.03.21

13 BaidyanathMishra

SBI,RU 79485 100000.00 0 12.09.17 6.8% 01.07.23

14 JusticeHariharaMahapatra

SBI,RU 37565690906 100000.00 0 28.02.18 6.5% 01.03.23

15 SriBorasambarSenapati

SBI,RU 37565687905 1200000.00 0 28.02.18 6.5% 01.03.23

TOTAL = 3180000.00

Fixed Deposits:

Name of theBank

A/C No Amount of F.D Date ofInvestment

Period ofInvestment

Date ofMaturity

MaturityValue(in Rs.)

Rate of Interest Remarks

HDFC 1289491 12333704.00 02.03.19 60months 02.03.24 18189477.00 8.08%

HDFC 1013108 10653120.00 13.03.16 44 months 13.11.19 14329420.00 8.4%

HDFC 1019647 10635188.00 07.04.16 48 months 07.04.20 14603495.00 8.25%

HDFC 1039067 10635188.00 11.06.16 60 months 11.06.21 15808283.00 8.25%

HDFC 1044368 10044344.00 01.07.16 60 months 01.07.21 14930045.00 8.25%

PNB 115-6990 10000000.00 19.04.17 60 months 19.04.22 14196024.00 7.25%

PNB 308-0001 10000000.00 29.05.17 60 months 29.05.22 14302081.00 7.40%

TOTAL = 74301544.00

Hence ,it is noticed that there is no difference between investment ledger and audit figure.

34 / 218


PARA: 8 ADVANCE


Slno AdvanceOutstanding as on(DD MM YYYY)

CashbookName

AdvanceOutstanding (In Rs:)

AdvancePaid during theYearunderAudit(InRs:)

Total(InRs:)

Advanceadjustedduring theYearunderAudit(InRs:)

AdvanceOutstanding as per(DD MM YYYY)Audit

AdvanceOutstanding Audit (InRs:)

AdvanceOutstanding as per(DD MM YYYY)Cash Book

AdvanceOutstanding CashBook(InRs:)

Difference(In Rs:)

Remarks

1 01-04-2018

Examination cashbook

3139000.00

1281000.00

4420000.00

3995000.00

31-03-2019

425000.00 31-03-2019

425000.00 0.00

2 01-04-2018

UGC cashbook

8966174.00

811707.00 9777881.00

345174.00 31-03-2019

9432707.00

31-03-2019

9432869.00

-162.00

3 01-04-2018

Generalcash book

23169696.00

7260525.00

30430221.00

6598390.00

31-03-2019

23831831.00

31-03-2019

23331688.00

500143.00 Details arenarratedbelow.

4 01-04-2018

NSS cashbook

370737.00 0.00 370737.00 24525.00 31-03-2019

346212.00 31-03-2019

264308.00 81904.00

5 01-04-2018

Investmentcash book

9467.00 25000.00 34467.00 0.00 31-03-2019

34467.00 31-03-2019

34467.00 0.00

6 01-04-2018

SelfFinancecash book.

1066577.00

0.00 1066577.00

1066513.00

31-03-2019

64.00 31-03-2019

0.00 64.00

7 01-04-2018

M.ScComputerSc.

19100.00 0.00 19100.00 0.00 31-03-2019

19100.00 31-03-2019

38183.00 -19083.00


9378232.00

46118983.00

12029602.00

34089381.00

33526515.00

562866.00

Comments :

RECONCILIATION

A.GENERAL CASH BOOK

CB as per cash book=Rs.23331688.00

i) Add Previous Difference=Rs.498114.00

ii) Add excess adjustment of Rs.49.00 wrongly shown in General cash book on 9.5.18/P—31 ie.Rs.142.00 shown adjusted instead of Rs.93.00=Rs.49

iii)Add Vr. No.1706 dt.9.11.15 of Prof.Sangeeta Rath,Psy not in Audit Report. No.441501/18-19=Rs.565.00

iv) Add Vr. No. 251 dt.22.5.17 of J.K.Swain,JMC,ICFM not in Audit Report. No.441501/18-19=Rs.402.00

v) Add Vr. No.52 dt.10.4.17 of Dr.G.C.Nanda not in Audit Report. No.441501/18-19=Rs.1013.00


B.UGC CASH BOOK


i) Add OB Difference in between audit report and cash book=Rs.12.00

(OB as per AR=RS.8966174

35 / 218


and

OB as per cash book=8966162)

ii)Debit Balance amount of Rs.174.00 refunded vide MR No.86513/4.6.18 which was taken by Dr.Smarapriya Mishra/Hindi vide vr. No.93/30.8.14 for attaining Nat.Seminar at Srinagar.But the said amount was not taken to cash book.=(-)Rs.174.00


C.SELF FINANCE CASH BOOK

CB as per cash book=0


Difference =Rs.64.00

It is instructed the local authority to reconcile the difference amount and produce to next audit for verfication.

D. M.SC. COMPUTER SCIENCE CASH BOOK

CB as per cash book=0


Difference =Rs.19083.00

It is instructed the local authority to reconcile the difference amount and produce to next audit for verfication.

E.NSS CASH BOOK


i)Add Previous difference=Rs.61633

ii)Add excess adjustment shown=Rs.20271

Expenditure made in the cash book but details of advance against which the expenditure has been made neither mentioned in the cash book nor memo wasreturned back with reply in response to audit objection statement issued.

Details are given below.

Vr.no/date Amount Particulars Cash book Remarks

5.4.18/112 3750 Adv adj. A.Dansana NSS Normal

5.4.18/113 4565 Adv adj.S.K.Dey NSS Normal

5.4.18/114 1710 Adv adj.S.Dash NSS Normal

5.4.18/115 396 Adv adj.S.S.Biswas NSS Normal

5.4.18/118 1000 Tiffin NSS Normal

5.4.18/119 4425 Adv adj.R.Satpathy NSS Normal

5.4.18/120 4425 Adv adj ..J.Sethy NSS Normal

TOTAL 20271.00


PARA 8.1 CASH BOOK WISE OUTSTANDING ADVANCES AS ON 31.3.19

36 / 218


SL.NO NAME OFTHE CASHBOOK.

UP TO10-11

11-12 12-13 13-14 14-15 15-16 16-17 17-18 18-19 TOTAL

1 GENERAL 6313050 738553 185845 762270 4534548 1982469 2624905 1538494 5151697 23831831

2 EXAMINATION

0 0 70000 15000 0 60000 95000 85000 100000 425000

3 UGC 2300000 1500000 262000 0 0 4263000 296000 0 811707 9432707

4 NSS 0 11065 125045 24000 41000 10102 71950 63050 0 346212

5 YRC 0 0 0 0 0 0 0 0 0 0

6 INVESTMENT

0 0 0 0 0 9342 0 125 25000 34467

7 SELFFINANCE

MBA/BBA

0 64 0 0 0 0 0 0 0 19164

8 M.SC,Comp.Sc.

0 0 15000 0 4100 0 0 0 0 0

TOTAL 8613050 2249682 657890 801270 4579648 6324913 3087855 1686669 6088404 34089381

PARA NO-8.2 YEAR-WISE BREAK UP OF OUTSTANDING ADVANCES AS ON 31.3.19

SL.NO YEARS AMOUNT

1 UP TO 2010-11 8613050

2 2011-12 2249682

3 2012-13 657890

4 2013-14 801270

5 2014-15 4579648

6 2015-16 6324913

7 2016-17 3087855

8 2017-18 1686669

9 2018-19 6088404

TOTAL 34089381PARA NO-8.3 DETAILS OF ADVANCE PAID DURING 2018-19

(A) GENERAL CASH BOOK

Sl. No. Name and designationof the advance holder.

Vr. No./dt. Advance paid. Purpose of advance. Remarks.

1 Sujata Das,Librarian 31/9.4.18 10000 Library

2 Kesab ChandraRout,Caretaker,PH

32/9.4.18 9959 Electricity

3 M.R.Sethy,Steno to VC 33/9.4.18 25000 Imprest

4 J.K.Swain,Co.ordinator,JMC

67/18.4.18 790936 Audio Visual Lab

5 N.P.Das,SOA.SPL.AC 71/19.4.18 40000 Meeting

6 B.R.Singh,PlacementCo-Ordinator,Computer

72/19.4.18 25000 Computer

7 Dr. Manorama Patri,Zool 80/25.4.18 90000 OH

8 Kesab Rout,Chargemen 96/28.4.18 5000 Electrical Goods

9 -do- 97/28.4.18 5000 Electrical Goods

10 Dr. Khirod ku.Sahoo 131/5.5.18 209985 OH

11 Dr.D.Mohapatra,R/Eco 164/21.5.18 100000 Admission Entrance

12 Prof.Dr.SangeetaRath,CCD

175/23.5.18 130000 Interview

13 N.P.Das,SOA 185/24.5.18 20000 EC Meeting


229/30.5.18 17000 Electrical

37 / 218


15 Dr.D.Mohapatra,R/Eco 272/13.6.18 100000 Admission 2018

16 Anjan Kumar Khuntia Yoga Day

17 286/21.6.18 5000

18 Jayanta KumarSwain,JMC

322/5.7.18 18000 Inn.Rav.Radio

19 Dr. K.K.Das,Co-ordinator 323/7.7.18 100000 UG Admission 18-19

20 Prof. Rita Paikray,DSW 333/9.7.18 10000 Day to day Exp.

21 Dr. S. Mishra,HOD Edn. 334/9.7.18 17000 Seminar

22 Prof. S.P.Das,ChiefWarden

377/16.7.18 10000 Contingency

23 Dr. SudarsanMishra,HOD Edn.

399/24.7.18 100000 Org. of Seminar

24 Dr. K.K.Das,Co.ordinator 410/26.7.18 200000 UG Admission

25 Prof. Rita Paikray,DSW 433/30.7.18 30000 Orientation Programme

26 Smt. Sujata Das,I/CLibrarian

464/4.8.18 10000 Day to Day Exp.

27 Dr.P.Tripathy,Co.ord.ITM

501/9.8.18 80000 Purchase of Almirah ,Fanetc.

28 Raja Rao,OS 529/16.8.18 51100 Independence day.

29 J.K.Swain,C.C,JMC 555/20.8.18 20000 Day to day exp.

30 Dr.P.K.Jena,C.C,M.SC,Bio.Chem

567/27.8.18 50000 Contingent

31 P.DAS,HOD,Philosophy 619/31.8.18 20000 Contingent

32 R.N.Mishra,HOD,PHY 620/31.8.18 40000 Dept. Dev.

33 Prof. S.Rath,CCD 636/6.9.18 20000 Interview,GF

34 Prof. P.K.Mohapatra,Bot 652/7.9.18 20000 Development


36 Niladri Prasad Das,SOA 676/17.9.18 10000 Meeting

37 Prof.R.N.Mishra, Physics 677/17.9.18 10000 Dept.Dev.

38 Smt.Sujata Das,Librarian 678/17.9.18 20000 Meeting

39 Niladri Prasad Das,SOA 700/25.9.18 15000 EC Meeting

40 DwitikrushnaBehera,Math

743/4.10.18 62000 Dept.Dev.

41 Dr.SudarsanMishra,HOD,Edn

744/4.10.18 80000 Dept.Dev.

42 K.C.Rout,Chargeman,Power House

745/4.10.18 4332 Electrical Goods

43 Dr.K.K.Das,,HOD,Business.Admn

777/11.10.18 470000 Placement Training

44 Dr.S.Khaosh,HOD,Geology

778/11.10.18 50000 Dept.Dev

45 A.K.Khuntia,SportsOfficer

808/26.10.18 339000 Sports

46 Manoranjan Sethy,Stenoto VC

817/30.10.18 25000 Imprest

47 Dr.T.K.Pany,HOD.Commerce

818/30.10.18 30000 Dept.Dev

48 Sarat Ojha,Carpenter 839/31.10.18 2000 Drill Machine

49 BiswaranjanSingh,Placement

864/8.11.18 25000 Placement

50 Prof. S.Rath,CCD 866/10.11.18 155000 Comm.day

51 Prof.P.K.Jena,Bot 946/7.12.18 50000 Contingency

52 Smt.Sujata Das,Lib 947/7.12.18 10000 Dept.Dev

53 BinayakSwain,Co.Ord.IST/ETC

965/13.12.18 100000 Dept.Dev

38 / 218


54 Dr.Sudarsan Mishra,Edn 985/21.12.18 46000 Seminar

55 KesabRout,Chargeman,Powerhouse


56 Prof.S.Rath,CCD 989/22.12.18 40000 Meeting

57 Dr. Lipika Pattnaik,Zool 990/22.12.18 80000 Dept.Dev/L.Dev

58 Prof.Asima Sahu,Pol.Sc 991/22.12.18 40000 Dept.Dev

59 Dr.Bairagich.Mallick,Chem

992/22.12.18 40000 Contingent

60 Prof.Sangeeta Rath,CCD 1020/15.1.19 30000 Interview GF/VF


1029/16.1.19 180000 East Zone Cricket

62 Prof. Asima Sahu,Pol.Sc 1030/16.1.19 147300 Gender sensitisation

63 Prof. Rita Paikray,DSW 1035/18.1.19 5000 Issue of Letter

64 Anjan KumarKhuntia,Sports Officer

1036/22.1.19 255000 Inter Cricket Tournament.

65 Raja Rao,OS/Cashier 1038/24.1.19 51900 Republic Day

66 P.Tripathy,Co.Ordinator,ITM

1065/29.1.19 100000 L.Dev



68 Sujata Das,I/C Librarian 1073/30.1.19 170000 Books Carnival

69 Dr.Raja Kumar Naik,Odia 1089/1.2.19 15000 Dept.Dev

70 Raja Rao,OS/Cashier 1090/1.2.19 20000 Imprest

71 Raja Rao,OS/Cashier 1091/1.2.19 100000 Annual Convocation


1092/1.2.19 200000 Sports

73 Dr. Bairagi CharanMallick,Chem

1108/8.2.19 40000 Contingency

74 Mr.Biswaranjan Singh 1109/8.2.19 25000 Placement

75 Asima Sahu,Pol.Sc 1120/11.2.19 100000 Cultural Festival

76 Prasanta KumarSwain,Asst.Lib

1121/11.2.19 10000 National Cnference


1132/15.2.19 120000 Conduct of Workshop


79 Piu Das,Asst.Librarian 1139A/21.2.19 10000 Lib.Copy

80 Niladri Prasad Das,SOA 1145/25.2.19 4000 E.C Meeting

81 Dr.S.Khaosh,Geol 1150/28.2.19 80000 National Day Celebration

82 Niladri Prasad Das,SOA 1163/1.3.19 5000 Day to day exp

83 Prof .Rita Paikray,Phy 1179/6.3.19 40000 Conference

84 Dr.Debilal Mishra,JMC 1180/6.3.19 4500 Seminar

85 Dr. Kishore KumarDas,DBA

1191/7.3.19 150000 Dept.Dev

86 Dr.Jaya PrakashDas,Chem

1286/11.3.19 75000 Lab.Dev

87 Dr.D.Mohapatra,HOD,Edn,

1222/14.3.19 30000 Lab Dev

88 Dr.D.Mohapatra,RD 1223/14.3.19 10000 AC Repr.

89 Prof.P.K.Jena,Bot 1236/18.3.19 15000 Seminar

90 Dr. SasmitaMohapatra,Psy

1242/20.3.19 15000 Contingent

91 Prof.P.K.Jena,Bot 1253/26.3.19 60000 Contingent/D.Dev

92 Mrs.Sujata Das,Lib 1256/28.3.19 10000 Day to day

TOTAL RS.6209012

39 / 218


DETAILS OF ADVANCE OUTSTANDING AS ON 31.3.19 RELATING TO SELF FINANCE COURSE CASH BOOK OF RAVENSHAW UNIVERSITY.

ADVANCE OUTSTANDING TRANSFERRED FROM MBA CASH BOOK AT PAGE 204 DTD.31.3.18 TO GENERAL FUND CASH BOOK PAGE 255DTD.9.3.19.

Up to 2011-12

1 OM MAA Tours andTravels

5/30.8.08 15000 Taxi fare(TA to G.F)


27/24.9.08 15000 Taxi fare(TA to G.F)


43/22.10.08 20000 Taxi fare(TA to G.F)


52/2.12.08 25000 Taxi fare(TA to G.F)


66/13.1.09 25000 Taxi fare(TA to G.F)


86/25.2.09 15000 Taxi fare(TA to G.F)


4/20.4.09 20000 Taxi fare(TA to G.F)

8 ChinmayMohapatra,Dev.Off

750/24.2.10 30000 Reg.Recruit.Process


17/9.4.10 18000 Petty cash Expenses.


121/25.6.10 100000 GDPI for spot admission


293/27.10.10 3142 Reg. Recruit.Process

12 Manaswee Ku. Samal 223/11.2.12 11526 Database purchase

TOTAL Rs.297668.00

2012-13

1 Dr.LalatenduRay,Corp.Rel-Mngr(CRM-RBS)

47(A)/14.5.12 110845 Tour Expr.

TOTAL 110845

2013-14


77(A)/31.8.13 202600 Tour Expr.


105/10.5.13 175400 Tour Expr.

TOTAL 378000

2014-15

1 Dr. MunmoonMohanty,HOD,RBS

138/30.11.14 200000 Replacement Seminar

2 Dr. Laxminarayan Das 149/31.12.14 25000 Placement

TOTAL 225000

2015-16


258/30.5.15 30000 Admission

TOTAL 30000

GRAND TOTAL 1041513

ADVANCE OUTSTANDING TRANSFERRED FROM BBA CASH BOOK AT PAGE - DTD.31.3.18 TO GENERAL FUND CASHBOOK PAGE 255 DTD.9.3.19.

2014-15

1 TaraprasadSarangi,ProgrammeOfficer,JMC

37/31.10.2014 10000 Dept.Exam

40 / 218


TOTAL 10000

2016-17 0

2017-18 0

TOTAL 10000

GRAND TOTAL 1051513

GRAND TOTAL(Generalcash book+MBA cashbook+BBA cash book)

RS.7260525.00

(B) EXAMINATION CASH BOOK



1 2 3 4 5 6

1 Dr.S.Khaosh,HOD,GEOL 3.4.18 26000 Conduct of evenSemister exam .

2 Dr.D.K.Behera,HOD,Math

7.4.18 10000 Conduct of evenSemister exam .

3 J.K.Swain,Co.Ordinator,JMC

7.4.18 20000 Conduct of JMC 2nd & 4th

sem.

4 Dr. PriyadarsiTripathy,Co.Ordinator

7.4.18 100000 ITM,UG/PG Even sem

5 Dr.LipikaPattnaik,HOD,Zool


6 Dr.K.S.KVaradwaj,HOD,Chem


7 Dr.SamitaMohapatra,HOD,Psy


8 Dr.DlipSenapati,Co-Ord-Comp.sc


9 Dr.P.R.DasPattnaik,HOD,Geog


10 Dr.S.Parhi,HOD,Bot 7.4.18 50000 ITM,UG/PG Even sem

11 Dr.B.K.Panda,HOD,Phy 7.4.18 85000 ITM,UG/PG Even sem

12 Dr.BinayakSwain,Co.Ord,ETC&IST


13 Dr.A.Sharma,Co.Ord,Hindi


14 Dr.P.P.Das,HOD,Phil 7.4.18 10000 ITM,UG/PG Even sem

15 Dr.S.Das,Co.Ord,Sans 7.4.18 10000 ITM,UG/PG Even sem

16 Dr.C.P.Nanda,HOD,Hist 7.4.18 20000 ITM,UG/PG Even sem

17 Dr.AsimaSahu,HOD,Pol.sc


18 Dr.K.K.Das,COE 17.4.18 30000 Confidential PaymentQPS

19 Dr.Manorama Patri,Zool 17.4.18 20000 Conduct of PHD viva


17.4.18 35000 Even Semister 2018

21 Dr.K.K.Das,COE 17.4.18 50000 Contingency Exp. OfValuation,Even Semister2018

22 Dr.DurgaprasadBarik,Botany

17.4.18 20000 Phd viva

23 Dr.B.L.Das,HOD,Odia 17.4.18 15000 UG/PG even semesterExam 2018.

24 Dr.AnitaDas,HOD,Sociology

17.4.18 8000 UG/PG even semesterExam 2018.

41 / 218


25 Dr.K.K.Das,COE 400000 Confidential PaymentQPS,PG/M Phil entrance.

26 Dr.K.K.Das,COE 17.4.18 50000 Confidential PaymentQPS,PG entrance.


28 Dr.P.K.Mohapatra,HOD,Bot

17.4.18 10000 M Phil 4th

semester,Practical exam.

TOTAL RS.1281000

(C) UGCCASH BOOK



1 2 3 4 5 6

1 Prof.P.K.Mohapatra,Zool 38/17.2.19 50000 National seminar

2 Dr.DhananjaySoren,Asst.Prof.,Zool

39/17.2.19 56707 OH

3 Dr.SomanathKhaosh,HOD,Geol

40/17.2.19 50000 National Workshop

4 Dr.P.P.Das,HOD,Phil 41/17.2.19 35000 31st Annual conference

5 Prof.AsimaSahu,HOD,Pol.sc

42/17.2.19 30000 Spl.Lect.Sem

6 Dr.D.Mohapatra,R/HODEco

43/17.2.19 125000 Orgn. Of NationalSeminar

7 Dr.D.RajkumarNaik,HOD,Odia

44/17.2.19 50000 Oneday NationalSeminar


45/17.2.19 60000 Workshop for one week.

9 Prof.L.K.Mishra,HOD,Hist 46/17.2.19 100000 National seminar

10 Dr.Pravat KumarSarangi,HOD,Statistics

47/17.2.19 65000 National seminar


49/15.3.19 60000 Organisation of workshop

12 Dr.NetajiAbhinandan,OIC UG

49A/15.3.19 100000 Spl.Lecturer Pol.Sc

13 Dr.NetajiAbhinandan,OIC UG

53/31.3.19 30000 Spl.Lecturer Pol.Sc

TOTAL 811707

(D) NSS CASH BOOK



1 2 3 4 5 6

NIL

(E) INVESTMENT CASH BOOK



1 2 3 4 5 6

1 Rita Paikray,DSW 3/15.1.19 25000 B.Senapathy Prize

TOTAL 25000

42 / 218


(F)YRC CASH BOOK



1 2 3 4 5 6

TOTAL NIL

GRAND TOTAL OF ADVANCE PAID=RS.9378232.00

PARA NO-8.4 DETAILS OF ADVANCE ADJUSTED DURING 2018-19

(A) GENERAL CASH BOOK

SL.NO NAME ANDDESIGNATION OFADVANCE HOLDER

VR. NO/DATE OFPAYMENT

AMOUNT OF ADVANCEADJUSTED.

PURPOSE OFADVANCE

VR. NO/DATE OFADJUSTMENT

1 2 3 4 5 6

UP TO 2010-11

1 L.K.Mishra,Hist 554/9.7.10 80000 LEGAL 340/11.7.18

1239/12.12.10

TOTAL 80000

2011-12

1 L.K.Mishra,Hist 1084/8.9.11 103000 LEGAL 340/11.7.18

TOTAL 103000

2012-13

1 Smarapriya Mishra,Hindi 910/22.9.12 10000 Land Register

2 -do- 1227/21.11.12 30000 Seminar

3 -d0- 1754/1.2.13 40000 B.M.Memorial

TOTAL 80000

2013-14

1 Niladri Prasad Das 525/3.6.13 10000 Imprest

2 Dr. PriyabrataMajhi,Pol.Sc

650/29.6.13 30000 Upgradation to CentralUniversity

3 -do- 954/27.8.13 5000 Welcome Ceremony

4 -do- 1373/10.10.13 25000 Dev. Of SC/ST

5 -do- 1623/19.11.13 40000 TA/DA New Delhi

6 Dr.R.C.Majhi,Phil 1676/29.11.13 3840 PG-1,3&4


1749/6.12.13 300000 Disability VisuallyImpared Int.Conf.

8 Dr.Anjuman Ara,Hindi 1859/13.12.13 30000 Printing Qs.


2129/24.1.14 100000 Blind Conf.12-13

TOTAL 543840

2014-15

1 Dr.SudarsanMishra,R/Edn.

948/2.4.14&948A 14334 PG Practical Exam

Dr.LaxmikantaMishra,Hist

173/22.4.14 75000 UG 6th Semister Exam.

2 Dr.Subrat KumarAcharya,Hist.

173a/22.4.14 20000 PG,MPHIL Exam

3 Rita Paikray,Phy 228b/26.4.14 6430 PG.Semister-2&4 Exam Actual balance not Rs.30000 as mentioned inthe Prev.AR.ButRs.6430.00.Which has

43 / 218


been adjusted18-19.Rs.23570 alreadyadj on 9.6.17

4 Dr.LaxmikantaMishra,Hist

455/19.5.14 50000 UG Sem-6 Exam

5 Luna Samanta,Zool 624/132.6.14 80000 Remn. To Tabulator

6 Dr. Gouranga CharanNanda,Edn.

1276/17.9.14 5000 BOS Meeting

7 Dr.Anjuman Ara,Hindi 1336/19.9.14 2255 BOS Meeting

8 Dr.Ashok Dansana,Edn 2482/29.1.15 19474 Old Sem.

9 Dr.Rabi NarayanMishra,Phy

2614/10.2.15 50000 Old Sem & Pract.Exam

10 Durga PrasadDas,Camera Man

2615/10.2.15 2000 Repr. Of Video Camera

11 Dr. Gouranga CharanDas,Odia

2645a/12.2.15 24550 Deptt. Dev

12 Dr.LaxmikantaMishra,Hist.

2862/13.3.15 1204 PHD Viva

TOTAL 350247

2015-16

1 Prof Pradipta KumarMohapatra,Bot

2080/5.2.16 10000 Student Union.

2 Dr. Gouranga CharanDas,Odia

2120/16.2.16 745 Dept.Dev

3 Dr.Anjuman Ara,Hindi 379-b/2.5.15 29700 Dept.Dev

4 -do- 2119/16.2.16 13950 Dept.Dev

5 -d0- 2120/16.2.16 10000 PHD Course fee

6 Dr. Gouranga CharanNanda,R/Edn/A.Dansana

427/6.5.15 20000 P.G.Exam

7 Dr. Gouranga CharanNanda,R/Edn

2124/16.2.16 55050 Dept.Dev

8 Dr. Gouranga CharanNanda,R/Edn

2124/16.2.16 25000 PHD Course

9 Prof.SangeetaRath,R/Psy

295/29.4.15 5646 UG Sem-2

10 -d0- 550/25.5.15 31700 Lab Dev

11 Pritirekha DasPattanaik,Geog

2125/16.2.16 9551 PHD Course

12 Dr.MunmoonMohanty,HOD/RBS

2143/17.2.16 26200 Dept.Dev

13 -do- 2143/17.2.16 45000 PHD Course fee

14 Mr. S.Pattnaik,Co.BBA 2139/17.2.16 37600 Dept.Dev

15 Sanjib Pattnaik,CC-HHA 2142/17.2.16 5600 Dept.Dev

16 Smt.Anita Das,Soc 524/19.05.15 250 MPhil Viva

TOTAL 325992

2016-17

1 Dr.Pritirekha DasPattnaik,Geog

41/6.4.16 50000 PI.DST Project(OH)

2 Dr.Sanjay KumarSatpathy,Comm

612/26.10.16 11880 New PG supdt,WI/FI

3 Prof.Sangeeta Rath,Psy 733/26.11.16 13310 Dept.Dev.

4 -do- 733/26.11.16 44704 Lab.Dev

5 Dr.SanjayKu.Satpathy,Comm

880/17.1.17 10360 Rav.150

6 Dr.SubratKu.Acharya,Hist.

1010/23.2.17 14000 DSA Competition.

7 Prof.Sangeeta Rath,Psy 1153/25.3.17 20000 Dept.Dev

44 / 218


8 Prof.LunaSamanta,HOD,Zool

1155/25.3.17 45000 Dept.Dev

9 Prof.PradeeptaKu.Mohapatra,Bot

88/16.4.16 65000 Advisor Union

10 -do- 95/18.4.16 95000 -do-

11 Alok RanjanTripathy,C.C,MCA

468/1.9.16 9000 Against old cheque642435/30.9.15

12 -do- 740/27.11.16 9600 Dept.Dev

13 -do- 740/27.11.16 40000 Lab Dev

14 Dr.Amiya RanjanKanungo,CC-IST/ETC

741/27.11.16 18815 Dept.Dev

15 -do- 741/27.11.16 35475 Lab Dev

16 Mr.TaraprasadSarangi,CC,JMC

743/27.11.16 12300 Dept.Dev

17 -do- 743/27.11.16 30617 Lab.Dev

18 Alok RanjanTripathy,CC,MSC,Comp

750/29.11.16 8700 Dept.Dev

19 -do- 750/29.11.16 36250 Lab Dev

20 KSKVaradwaj,HOD,Chem

798/10.12.16 64250 Lab Dev


899/17.1.17 9000 JMC


897/17.1.17 10000 Rav.150

23 Dr.Rita Paikray,DSW 929/30.1.17 10000

24 Prof.Gouranga CharanNanda,Edn

959/6.2.17 10000 Student Union

25 Dr.Madhusmita Pati,Eng 983/15.2.17 29886 Seminar

26 Dr.Subrat KumarAharya,Hist.

1100/17.3.17 30500 DSA Competition

27 Prof Pradipta Ku.Mohapatra,Bot

1102/17.3.17 83406 Lab Dev

28 Dr.Chandi PrasadNanda,HOD Hist.

1148/25.3.17 35000 Dept.Dev

29 Dr.Rama ChandraMajhi,HOD,Phil

1118/18.03.17 20000 National Seminar

TOTAL 872053

2017-18

1 Alok RanjanTripathy,CC,MSC,Comp

260/23.5.17 40000 Entrance

2 Dr.AnjanKu.Khuntia,Sports Officer

1067/31.01.18 30000 Lawn maintenance

3 Amiya RanjanKanungo,Co.ord,IST/ETC

24020.5.17 10603 Exam

4 Dr.AsimaSahu,HOD,Pol.Sc

1357/31.03.18 39200 Dept.Dev

5 -do- 311/7.6.17 87500 LD/DD/CW

6 -do- 827/25.11.17 39200 Dept.Dev

7 Dr. Birendra KumarPanda,HOD,Phy

1035/9.1.18 116259 Dept.Dev

8 -do- 252/22.5.17 114565 PG Entrance

9 Mr.BiswaranjanSingh,Placement Co.Ordi

1115/8.2.18 25000 Conduct Placement

10 Dillip RanjanBehera,Tech.Asst

177/5.5.17 9700 Dev

11 Dr.Anjuman Ara,HODHindi

6/2.4.17 30000 Organisation of Seminar

12 Dr. Anita Dash,HOD.Soc 785/13.11.17 20700 Dept.Dev

45 / 218


13 -do- 411/15.7.17 5000 Admission

14 Dr.BijaylaxmiDas,HOD,Odia

243/20.5.17 50000 Exam

15 -do- 310A/7.6.17 30000 Admission

16 Dr. Bikram KesariMishra,HOD.Soc

258/22.5.17 10643 PG Entrance

17 Dr. DharmabrataMohapatra,Eco

924/17.12.17 44750 Dept.Dev

18 Dr.MadhusmitaPati,HOD,ENG

135/1.5.17 10000 Dept.Dev

19 -do- 845/30.11.17 61700 Dept.Dev

20 Dr.Patita PabanDas,HOD,Phil

1183/22.2.18 23300 Dept.Dev

21 Dr.PriyadarshiTripathy,Co-Ord,ITM

1292/15.3.18 125000 Dept.Dev

22 Dr.Rita Paikray,DSW 1175/21.2.18 10000 DSW

23 Dr.SomanathKhaos,HOD Geolg

1209/26.2.18 40000 National Day.

24 -do- 1227/28.2.18 70000 Seminar

25 -do- 1358/31.3.18 53750


847/30.11.17 91900 Dept.Dev

27 -do- 922/16.12.17 80000

28 Dr.Sanhita Padhi,Bot 822/24.11.17 601 Dept.Dev

29 -do- 1290/15.3.18 37200 Dept.Dev

30 -do- 1291/15.3.18 79250 Dept.Dev

31 -do- 476/29.7.17 20000 Day to day exp.

32 Dr.SmrutipravaDash,Chem

1103/7.2.18 6000 Sitting charges

33 Dr.Tusarkanta Pani,HODComm

821/24.11.17 96650 Dept.Dev

34 Dr. Chandi PrasadNanda,HOD,Hist

137/1.5.17 10000 Det.Dev

35 -do- 253/22.5.17 41100 PG Entrance

36 -do- 786/13.11.17 50000 Dept.Dev

37 Dr.Sujata Mangaraj,MBA 276/27.5.17 50000 Entrance

38 Kesab ChandraRout,Chargeman,PowerHouse

1239/6.3.18 3600 Purchase of LED


839/28.11.17 45364 Convocation

40 Narayan Kathua,JE 507/8.8.17 5000 Admission

41 Prafulla ChandraNayak,SO

356/6.7.17 572 Exit conference

42 -do- 96/19.4.17 1500 Refreshment charge


156/2.5.17 42779 Dept.Dev

44 -do- 247/22.5.17 100000 PG Entra

45 Prof.Gouranga CharanNanda,Edn

388/10.7.17 17486 Bed Admission

46 -do- 409/15.7.17 15000 Imprest

47 Prof Pradipta kumarMohapatra,Bot

550/30.8.17 5000 Contingency

48 -do- 945/20.12.17 38746 Contingency

49 Prof.SmarapriyaMishra,Hindi

327/23.6.17 500000 Interview

50 -do- 418/17.7.17 200000 -do-

46 / 218


51 Prof.Sangeeta Rath,Psy 420/17.7.17 10000 Imprest

52 Sri Raja Rao,OS 178/5.5.17 20000 Imprest

53 Jayanta kumar Swain,I/CFM Radio

848/30.11.17 55800 Dept.Dev

54 Swayambhu KalyanaMishra,Co.Ord.BBA

844/30.11.17 67000 Dept.Dev

55 Lipika Pattnaik,Zool 846/30.11.17 80250 Dept.Dev

56 Satya NiranjanSahoo,Computer Asst

944/20.12.17 5000 Imprest

57 -do- 1354/31.3.18 10000 Meeting

58 ShamitaMahapatra,HOD,PSY

850/30.11.17 76200 Dept.Dev

59 Sri Soumendra KumarPatra,Co.Ord,MBA

843/30.11.17 185475 Dept.Dev

60 Dr.Subhasree Das,HOD,Sans

849/30.11.17 28000 Dept.Dev

61 Smt.Sujata Dash,Lib 1125A/10.2.18 10000 Day to day exp

62 Susanta kumarMishra,Co.Ord,MBA

842/30.11.17 3600 Dept.Dev

TOTAL RS.3185943.00

2018-19



32/9.4.18 9959 Electricity

3 M.R.Sethy,Steno to VC 33/9.4.18 25000 Imprest

4 N.P.Das,SOA.SPL.AC 71/19.4.18 40000 Meeting

5 B.R.Singh,PlacementCo-Ordinator,Computer

72/19.4.18 25000 Computer

6 Kesab Rout,Chargemen 96/28.4.18 5000 Electrical Goods

7 -do- 97/28.4.18 4717 Electrical Goods

8 Dr.D.Mohapatra,R/Eco 164/21.5.18 100000 Admission Entrance

9 Prof.Dr.SangeetaRath,CCD

175/23.5.18 130000 Interview

10 N.P.Das,SOA 185/24.5.18 20000 EC Meeting


229/30.5.18 17000 Electrical

12 Dr.D.Mohapatra,Co.Admn

18/272/13.6.18 45820 Admn.

13 Anjan Kumar Khuntia 286/21.6.18 5000 Yoga Day

14 Jayanta KumarSwain,JMC

322/5.7.18 18000 Inn.Rav.Radio

15 Prof. Rita Paikray,DSW 433/30.7.18 24444 Orientation Programme

16 Smt. Sujata Das,I/CLibrarian

464/4.8.18 10000 Day to Day Exp.

17 Dr.P.Tripathy,Co.ord.ITM

501/9.8.18 80000 Purchase of Almirah ,Fanetc.

18 Raja Rao,OS 529/16.8.18 51100 Independence day.

19 Dr.P.K.Jena,C.C,M.SC,Bio.Chem

567/27.8.18 50000 Contingent

20 Prof. P.K.Mohapatra,Bot 652/7.9.18 20000 Development



23 Niladri Prasad Das,SOA 700/25.9.18 15000 EC Meeting


743/4.10.18 62000 Dept.Dev.

25 K.C.Rout,Chargeman 745/4.10.18 4332 Electrical Goods

47 / 218


,Power House

26 Dr.S.Khaosh,HOD,Geology

778/11.10.18 50000 Dept.Dev

27 Dr.T.K.Pany,HOD.Commerce

818/30.10.18 30000 Dept.Dev

28 Sarat Ojha,Carpenter 839/31.10.18 2000 Drill Machine

29 BiswaranjanSingh,Placement

864/8.11.18 25000 Placement

30 Prof.P.K.Jena,Bot 946/7.12.18 50000 Contingency



32 Prof. Rita Paikray,DSW 1035/18.1.19 5000 Issue of Letter


34 Niladri Prasad Das,SOA 1145/25.2.19 4000 E.C Meeting

35 Dr.S.Khaosh,Geol 1150/28.2.19 80000 National Day Celebration

36 Smt.Sujata Das,Lib 947/7.12.18 9943 Contingent

TOTAL RS.1057315

GRAND TOTAL RS.6598390.00





PURPOSE OFADVANCE


1 2 3 4 5 6

1 Dr SanjaySatpathy,R/Com

10.2.10 5000 PG Sem Exam 2010


4.1.11 5000 PG Sem-1 Exam2010-11


4.1.11 5000 PG Sem -3Exam2010-11

4 Dr.N.Barik,HOD Pol.sc 31.3.11 5000 PG Sem Exam 2011

5 TOTAL 20000

6 2011-12


7.4.11 10000 PG Sem Exam 2011


24.5.11 5000 PG Sem Exam 2011

9 TOTAL 15000

10 2012-13

11 Dr.MadhusmitaPati,R/Eng

8.5.12 25000 Spl.back Exam 2012


5.11.12 20000 PG M Phil exam 2012

13 Dr.BijaylaxmiDash,HOD/Odia

20.11.12 6500 PG Sem Exam 2012

14 Dr.Soumendra Ku.Nayak,HOD/Bot

23.11.12 5000 PG Sem Exam 2012

15 Dr.PradiptaKu.Mohapatra,M SC

23.11.12 5000 Sem Exam-1&3 2012

16 Dr.MrutyunjayaMohanty,R/Eng

11.121.12 30000 UG Sem -1 Exam 2012


10.1.13 30000 UG Sem -1 Exam2012-13


22.1.13 10000 Conduct of Dept. Exam.

48 / 218


19 Dr.UmakantaSamantasinghar

22.1.13 7500 Etc.Exam 2013


28.1.13 30000 UG Sem -1 Exam

TOTAL 169000

2013-14


4.4.13 20000 UG Sem -1 Exam 2013

2 Dr.LaxmikantaMishra,R/Hist

17.4.13 30000 UG Sem -6 Exam 2013

3 Dr.S.Mishra,R/Pol Sc. 18.4.13 10000 UG Sem -4 Exam 2013

4 Dr.Preetirekha DasPattnaik,R/Geog

22.4.13 8000 UG Sem -2 Exam 2013

5 Dr.P.K.Mohapatra,R/Bot 26.4.13 10000 Bio tech Exam 2013

6 Dr.S.K.Naik,R/Bot 26.4.13 10000 PG/MPHIL,Theory &Practical Exam-2013

7 Dr.S.K.BalabantaRay,R/Geog

29.4.13 5000 PG Sem -2&4 Exam2013

8 Dr.S.Mishra,R/Pol.Sc 29.4.13 30000 UG Sem -4 Exam 2013


29.4.13 30000 UG Sem -2 Exam 2013


7.5.13 50000 UG Sem -6 Exam 2013


9.5.13 20000 PG Sem -2 & 4Exam2013


9.5.13 15000 PG Sem -2 & 4Exam2013

13 Dr.SachidanandaMishra,R/Pol.sc

15.5.13 40000 UG Sem -4 Exam 2013


20.5.13 50000 UG Sem -2 Exam 2013


27.6.13 30000 UG Sem -2 Exam 2013

16 Dr.Pradipta Ku.Mohapatra,M.SC

17.7.13 5000 M SC Biotech S4exam-2013

17 Dr.SachidanandaMishra,R/Pol.sc

10.8.13 30000 UG Sem -4 Exam 2013


10.8.13 30000 UG Sem -6 Exam 2013

19 Dr.PurnenduParhi,R/Chem

27.8.13 4000 DCA S-1 Exam 2013.


10.8.13 30000 UG,S-1 Exam-2013

TOTAL 457000

2014-15 0

2015-16

1 Dr.R.C.Majhi,HODS Phil 26.11.15 5000 UG/PG Odd Sem-15

2 Dr.S.Soren,Zool 26.11.15 20000 UG Odd Sem-15

3 Dr.A.Ara,HOD Hindi 26.11.15 10000 UG Odd Sem-15

4 Dr.Bijaylaxmi Dash,HODOdia

27.11.15 15000 UG Odd Sem-15

5 Dr.G.R.Swain,Pol.sc 2.12.15 15000 UG(5th,3rd,1st)Sem

6 Dr.A.Ara,HOD Hindi 2.12.15 10000 PG Sem Exam 2015

7 Dr.Sangita Rath,HODFPsy

14.12.15 24000 ODD Sem-15

TOTAL 99000

2016-17

49 / 218


1 Dr.R.C.Majhi,HODS Phil 5.4.16 10000 UG/PG/MPHIL/PHDExam

2 Dr.SmrutipravaDas,Chem

8.4.16 50000 UG/PG Practical Exam

3 Dr.P.K.Jena,Bot 8.4.16 35000 UG/PG/MPHIL Exam2015-16


18.4.16 24000 UG/PG Practical Exam

5 Dr.B.L.Dash,Odia 22.4.16 30000 UG/PG/MPHIL term endExam

6 Dr.NetajiAbhinandan,Pol.sc

22.4.16 10000 PG Exam 2016

7 Dr.A.K.Dansana 22.4.16 20000 End Sem Exam 2016

8 Dr.G.R.Swain,Pol.sc 25.4.16 18000 UG(2nd ,4th ,6th )Sem

9 Dr.A.Ara,Hindi 25.4.16 20000 UG&PG

10 Rita Paikray,Phy 4.5.16 8000 PHD test 1st sem2015-16

11 Dr.Dhananjay Soren,Zool 4.5.16 25000 UG/PG/MPHIL Exam

12 Dr.R.C.Majhi,Phil 4.5.16 5000 UG/PG Exam

13 Dr.Mrs.S.P.Das,Chem 17.5.16 15000 UG/PG Sem Exam 2016

14 Dr.Biswajit PrasadChhatoi,CourseCo-ordinator,IMBA

25.11.16 60000 Old sem 2016

15 Dr.Sanhita Padhi,Bot 25.11.16 30000 UG/PG odd sem Exam

16 Dr.Sudarsan Mishra,Edn. 25.11.16 25000 Odd Sem Exam 2016

17 Mrs BijaylaxmiDash,Odia

29.11.16 15000 UG/PG Odd sem 2016

18 Dr.A.Ara,Hindi 29.11.16 20000 UG/PG/MPHIL odd sem

19 Dr.R.C.Majhi,Phil 30.11.16 15000 UG/PG/MPHIL odd sem


9.12.16 24000 UG/PG TheoryPractical,Odd

21 Dr.Luna Samanta,Zool 14.12.16 25000 UG/PG Sem 2016

22 Dr.Sanhita Padhi,Bot 19.12.16 20000 UG/PG Biotech Odd Sem

23 Dr.Sangita Rath,HODPsy

2.1.17 10000 UG/PG Odd Sem 2016

24 Dr.Sudarsan Mishra,Edn. 20.1.17 20000 UG Odd Sem 2016

25 Dr.Manorama Patri,Zool 27.1.17 20000 PHD VIVA

TOTAL 554000

2017-18

1 Dr.Sanhita Padhi,Bot 7.4.17 50000 Conduct of Even SemExam-Theory &Practical-2017

2 Dr.Sudarsan Mishra,Edn. 7.4.17 35000 Conduct of Even SemExam-Theory &Practical-2017

3 Dr.B.K.Panda,HOD Phy 4.4.17 85000 Conduct of Even SemExam- 2017

4 Dr.Sangita Rath,HODPsy

10.4.17 37000 Conduct of Even SemExam-2017

5 Dr.G.C.Nanda,Co.Ordinator,B.SC/BA/B.ED


6 Dr.Anjuman Ara,HODHindi


7 Dr.BinayakSwain,IST-ETC

7.11.17 60000 Conduct of IST & ETCOdd Sem Exam-2017 fortheory and Practical.

8 Dr.Priyadarsi 7.11.17 100000 Conduct of UG & PG

50 / 218


Tripathy,ITM Odd Sem Exam-2017 fortheory and Practical.


7.11.17 25000 Conduct of UG & PG Odd Sem Exam-2017 fortheory and Practical.

10 Dr.DillipSenapati,Comp.sc

7.11.17 60000 Conduct of End SemExam 2017

11 Dr.ShamitaMohapatra,Psy

7.11.17 40000 Conduct of UG & PG Odd Sem Exam-2017 fortheory and Practical.

12 Dr.B.K.Panda,HOD Phy 13.11.17 80000 Conduct of UG & PG Odd Sem Exam-2017 fortheory and Practical.

13 Dr.D.Mohapatra,HODEco

13.11.17 15000 Conduct of UG & PG Odd Sem Exam-2017 .

14 Dr.C.P.Nanda,HOD Hist. 14.11.17 20000 Conduct of UG & PG Odd Sem Exam-2017 .

15 Dr.Anita Dash,HODSociology


16 Dr.Sudarsan Mishra,Edn. 14.11.17 35000 Conduct of UG & PG Odd Sem Exam-2017 .

17 Dr.Subhasree Dash,HODSans


18 Dr.Sanhita Padhi,Bot 14.11.17 60000 Conduct of UG & PG Odd Sem Exam-2017 .

19 Dr. G.R.Swain,Pol sc 17.11.17 25000 Conduct of PHD VivaExam of BrajakishoreSahoo

20 Dr.P.R.Daspattnayak,Appl.Geog

21.11.17 20000 Conduct of UG & PG Odd Sem Exam

21 Dr.Pravat Ku.Sarangi,HOD Statistics

22.11.17 25000 Conduct of UG & PG Odd Sem Exam

22 Dr.K.SKVaradwaj,HOD,Chem

1.12.17 55000 Conduct of UG & PG Odd Sem Exam 2017

23 Dr.K.K.Das,COE 4.12.17 50000 Conduct of Odd SemValuation



25 Dr.Anita Dash,HODSociology.

14.12.17 21000 Conduct of PHD VivaExam of Rajesh KumarSatpathy.

26 Dr.AbhisekSharma,HOD,Hindi


27 Dr. K.K.Das,COE 5.2.18 200000 Confidential paymentEven SemExam,2018(QPS)


29 Dr.K.S.K.Varadwaj,HODChem

22.2.18 20000 Conduct of MPHIL(Theory & PracticalExam, 2017-18,ChNo.-179790,Dt.22.2.18



TOTAL 1500000

51 / 218


2018-19

1 Dr.S.Khaosh,HOD,GEOL 3.4.18 26000 Conduct of evenSemister exam .

2 Dr.D.K.Behera,HOD,Math

7.4.18 10000 Conduct of evenSemister exam .

3 J.K.Swain,Co.Ordinator,JMC

7.4.18 20000 Conduct of JMC 2nd & 4th

sem.

4 Dr. PriyadarsiTripathy,Co.Ordinator




6 Dr.K.S.KVaradwaj,HOD,Chem




8 Dr.DlipSenapati,Co-Ord-Comp.sc


9 Dr.P.R.DasPattnaik,HOD,Geog


10 Dr.S.Parhi,HOD,Bot 7.4.18 50000 ITM,UG/PG Even sem

11 Dr.BinayakSwain,Co.Ord,ETC&IST


12 Dr.A.Sharma,Co.Ord,Hindi


13 Dr.P.P.Das,HOD,Phil 7.4.18 10000 ITM,UG/PG Even sem

14 Dr.S.Das,Co.Ord,Sans 7.4.18 10000 ITM,UG/PG Even sem

15 Dr.C.P.Nanda,HOD,Hist 7.4.18 20000 ITM,UG/PG Even sem



17 Dr.K.K.Das,COE 17.4.18 30000 Confidential PaymentQPS

18 Dr.Manorama Patri,Zool 17.4.18 20000 Conduct of PHD viva


17.4.18 35000 Even Semister 2018

20 Dr.K.K.Das,COE 17.4.18 50000 Contingency Exp. OfValuation,Even Semister2018

21 Dr.DurgaprasadBarik,Botany

17.4.18 20000 Phd viva

22 Dr.AnitaDas,HOD,Sociology

17.4.18 8000 UG/PG even semesterExam 2018.

23 Dr.K.K.Das,COE 400000 Confidential PaymentQPS,PG/M Phil entrance.



26 Dr.P.K.Mohapatra,HOD,Bot

17.4.18 10000 M Phil 4th

semester,Practical exam.

TOTAL RS.1181000

GRAND TOTAL 3995000

(C) UGC CASH BOOk




PURPOSE OFADVANCE


52 / 218


1 2 3 4 5 6

2010-11

0.00

TOTAL 0.00

2011-12

0.00

TOTAL 0.00

2012-13

1 Dr.S.K.Satpathy 188/3011.12 25000 Net coaching

TOTAL 25000

2013-14

0.00

TOTAL 0.00

2014-15

1 Dr.SmarapriyaMishra,Hindi

93/30.8.14 174 Attaining Nat. Sem atSrinagar.

TOTAL 174.00

2015-16

1 Dr.L.K.Mishra,Hist 18/15.4.15 30000 Journal

2 Dr.Gouranga CharanNanda,Edn

74/30.4.15 40000 Net coaching

3 Dr.A. Ara,HOD,Hindi 75/30.4.15 40000 Net coaching

4 S.Bhattacharya,HOD,Math

76/30.4.15 40000 Net coaching

5 Gauranga charanNanda,Edn

119/10.7.15 25000 Internet WI FI system inHostel

6 Dr.L.K.Mishra,Hist 121/10.7.15 35000 Seminar

7 Dr.N.Abhinandan.L/P.SC 148/31.10.15 35000 National Seminar

8 Dr.DharmabrataMohapatra,ECO

211/21.3.16 35000 Career Council

TOTAL 280000

2016-17

1 Dr.Gyana RanjanSwain,Pol.Sc

68/28.3.17 40000 NCC/Sports

TOTAL 40000

2017-18

0.00

TOTAL 0.00

2018-19

0.00

TOTAL 0.00

GRAND TOTAL 345174

(D)NSS CASH BOOK




PURPOSE OFADVANCE


1 2 3 4 5 6

2010-11

TOTAL 0.00

2011-12

TOTAL 0.00

2012-13

53 / 218


TOTAL 0.00

2013-14

TOTAL 0.00

2014-15

TOTAL 0.00

2015-16

TOTAL 0.00

2016-17

1 Dr. Lipishree Das,Eco 31.10.16 4425.00 Conduct camp

TOTAL 4425.00

2017-18

1 Dr.Ashok Danasena,Edn 489228/14.6.17 11250.00 Conduct Camp

2 Dr.JamesKindo,Sociology

605337/15.12.17 4425 Conduct Camp

3 Dr.Santosh KumarMalua,Hist.

605332/30.1.18 4425 Conduct Camp

TOTAL 20100.00

2018-19

0.00

GRAND TOTAL 24525

(E)INVESTMENT CASH BOOK




PURPOSE OFADVANCE


1 2 3 4 5 6

TOTAL 0.00

(F)SELF FINANCE CASH BOOK



AMOUNT OF ADVANCETRANSFER TOGENERL CASH BOOK.

PURPOSE OFADVANCE


1 2 3 4 5 6

MBA/BBA

2010-11 15000

2011-12 297668

2012-13 110845

2013-14 378000

2014-15 235000 MBA =225000

BBA=10000

2015-16 30000

2016-17 0.00

2017-18 0.00

2018-19 0.00

GRAND TOTAL 1066513

PARA NO-8.5 DETAILS OF ADVANCE OUTSTANDING AS ON 31.3.19 OF RAVENSHAW UNIVERSITY.

54 / 218


A . GENERAL CASH BOOK



AMOUNT OF ADVANCEOUT STANDING.

PURPOSE OFADVANCE


1 2 3 4 5 6

UP TO 2010-11

1 UNCLASSIFIED 6313050 Details not available.

TOTAL 6313050

2011-12 Total in 2017-18 is notRS.543885 butRs.545885.00.Lessshown of Rs.2000

1 Chinmay Mohapatra,D.O 48/7.4.11 30000 Contractual

2 U.K.Samantasinghar 179/28.4.11 23900 Seminar

3 Sanjay KumarSatpathy,Com

359/18.5.11 865 Contingency

4 -do- 459/7.6.11 250000 Conference Art & Craft

5 Chinmay Mohapatra,D.O 884/5.4.11 4923 Contractual

6 Nihaar Ranjan Jena 768/5.8.11 2305 Dept.Dev

7 Niranjan Barik 984/16.9.11 5500 Union Election

8 Chandiprasad Nanda 1074/26.9.11 474 Dept.Dev

9 Chinmay Mohapatra,D.O 1097/29.9.11 20918 Apprentice of VC

10 Chandi Prasad Nanda 1297/3.11.11 5000 Student Union

11 Chinmay Mohapatra,D.O 1392/12.11.11 50000 6th Mass Lect.

12 Dr.Dipti Ranjan Sahu 1714/10.1.12 1000 Contingency

13 Ranjit Kumar Parija 1804/17.1.12 30000 Writing of Succession list

14 Niranjan Barik 1834/24.1.12 2000 Contingency

15 Niranjan Barik 1840/27.1.12 4000 Saraswati Puja

16 Dr.Dipti Ranjan Sahu 2195A/14.3.12 10000 Contingency

17 Niranjan Barik 2299/21.3.12 2000 Various Competition.

TOTAL 440885

2012-13

1 Chinmay KumarMohapatra,D.O

1084/19.10.12 32000 Air Fair

2 Niranjan Barik,Convenor 307/12.5.12 18000 Office Expenses

3 S.Dei,W/O Rabi Ghadei. 1926/27.2.12 5000 Obsquies

4 Niranjan Barik,Pol.Sc 705/10.8.12 20000 Dept.Dev

TOTAL 75000

2013-14

1 Kesab Chandra Rout 1643/22.11.13 4849 Purchase of ElectricalGoods.

2 Luna Samanta,Zool 1644/22.11.13 40000 UG Exam

3 -do- 1932/23.12.13 70000 Sem-5

4 Dr.SamarendraPuhana,ITM

1934/23.12.13 11150 Practical Exam

5 Bairagi CharanMallick,Chem

2075/15.1.14 38900 R/R Work of R.Lab

6 Dr.Sudarsan Mishra,Edn 2076/15.1.14 10346 Se-1 Exam

7 Samrat RanjanKathua,Cmp.Asst

2098/15.1.14 10000 TA Training Programme,Delhi

8 Dr.S.K.Satpathy,Com 2258/6.2.14 10000 Press Conference

9 -do- 2597/6.3.14 100000 Annual Drama

10 Dr.D.Soren,Zool 2695/11.3.14 5000 MBA Sem.1

11 Dr.K.K.Das,Comm 2724/13.3.14 9025 PG,MPHIL,PHD

55 / 218


12 Sanjay KumarSatpathy,Comm

2779/27.3.14 75000 UG Exam

TOTAL 384270

2014-15

1 Dr.DhananjayaSoren,Zool

6/2.4.14 70000 Val Work

2 Dr.SudarsanMishra,R/Edn

948 & 948 A/2.4.14 10666 PG Practical Exam

3 Luna Samanta ,Zool 152/11.4.14 100000 Qps.Setting for PG

4 Dr.Sanjay KumarSatpathy,Com

377/9.5.14 60000 UG Sem Exam.14

5 Dr.Purnendu Parhi,Chem 384/12.5.14 100000 UG Sem-2 Val

6 Dr.Dhananjay Soren,Zool 385/12.5.14 150000 UG Sem-4 Val

7 Dr.Purnendu Parhi,Chem 417/14.5.14 10000 Public Health Exam

8 Dr.JayaprakashDas,Chem

995/12.8.14 500000 Faculty Recruitment


1071/27.8.14 200000 -do-

10 Dr.Dhananjay Soren,Zool 1211/10.9.14 10000 M Phil Exam

11 Dr.BrajasunderMishra,Sans

1211 a/10.9.14 1400 BOS Meeting

12 Dr. Anita Das,R/Socio 1232/13.9.14 10000 BOS Meeting


1248/15.9.14 700000 Faculty Recruiment

14 Dr.Purnendu Parhi,Chem 1317/19.9.14 50000 UG Sem-1 VAL

15 Dr.Dhananjay Soren,Zool 1339/25.9.14 50000 UG Sem-4 VAL


1494/15.10.14 500000 Faculty Recruitment.


18 Dr.Dhananjay Soren,Zool 1681/29.10.14 30000 UG Sem-4 VAL



1746/1.11.14 500000 Faculty Recruitment.


1813/14.11.14 83000 Celebration ofFoundation Day.

22 Dr.K.S.KBharadwaj,Chem

1911/24.11.14 11000 Payment to Advocate


1989/29.11.14 400000 QPS Setting & Printing

24 Dr.SmrutipravaDas,Chem

2438/21.1.15 100000 UG Sem-1 Exam

25 Dr.Priti Rekha DasPattnaik,Geog

2439/21.1.15 44386 UG Sem-5 Exam


2471/28.1.15 200000 Printing of QPS.

27 Dr.Ashok Dansana,Edn 2482/29.1.15 5526 OLD Sem

28 Dr.Gyana RanjanSwain,Pol.Sc

2672/26.2.15 150000 Valuation

29 Dr.Patitapaban Das,Phil 2674/26.2.15 150000 Valuation

TOTAL 4299548 Advance taken by Dr.RitaPaikray, Phy vide vr. No.225b/22.4.14 is Rs.30000.Rs.23570 adjustedon 9.6.17 leaving a sumof Rs.6430.00But during2017-18 audit Rs.30000shown unadjusted.

2015-16

56 / 218


1 Dr.Satyabrata Patra,SA 2210/2.3.16 15000 Inter Link

2 Dr.Anjan KumarKhuntia,SO

1493/28.9.15 187000 Athletic Meet


1853/17.12.15 106000 Unic. Sports


1853/17.12.15 60000 OCA Grant

5 Dr.Rita Paikray,Phy 1929/8.1.16 65300 Lab.Dev

6 Dr.Rita Paikray,Phy 1929/8.1.16 25500 Dept.Dev

7 Dr.Rita Paikray,Phy 2127/16.2.16 90800 Dept. Dev

8 Dr.Rita Paikray,Phy 2127/16.2.16 25000 Ph.D course

9 Dr.DharmabrataMohapatra,Reader in Eco

2180/24.2.16 119000 Athaletic

10 Dr.Mamata Swain,Eco 294/29.4.15 5200 UG Exam


1707/9.11.15 100000 Commomoration Day.

12 Dr.Kishore Ku.Das,R/Comm

528/19.5.15 30000 PG Exam

13 Prof. NigamanandaDas,Chem

420/6.5.15 202 PG Exam

14 Dr.PurnenduParhi,L/Chem

219/17.4.15 150000 UG Val.Sem-5


523/19.5.15 26258 Val.UG Sem-2


1483/24.9.15 85000 UG S-5,Val

17 Dr.JayprakashDas,R/Chem

148/11.4.15 400000 QPS


540/21.5.15 300000 UG Sem-6,4 Val


547/25.5.15 20000 Imprest

20 Dr.Anjuman Ara,Reader 696/9.6.15 25000 PG,S-2,4 M Phil

21 Dr.Luna Samanta,Zool 2131/6.2.16 8629 Ph.D Course

22 Prof.Sangeeta Rath,R/Psy

1713/14.11.15 28800 Lab Dev


1713/14.11.15 14700 Deptt. Dev


2123/16.2.16 43500 Dept. Dev

25 Dr.Amiya RanjanKanungo

2140/17.2.16 1580 Dept.Dev

26 Sanjib Pattnaik,C.C-HHA 865-A/17.7.15 20000 Contingent

TOTAL 1952469

2016-17

1 Dr.K.S.K Varadwaj 24.4.16 20000 O/C Legal Cell

2 Satyabrata Patro,SA 217/18.5.16 9110 Internet & LAN

3 M.K.Das,Eco 327/13.7.16 25000 PFMS Training

4 Sanjib Pattnaik,D&W 421/11.8.16 30000 OrientationProgramme,UG

5 Prof.Rita Paikray,R/Phy 431/19.8.16 50000 Plasma

6 Satyabrata Patro,SA 477/7.9.16 20000 Internet Day

7 Satyabrata Patro,SA 487/7.9.16 42375 Elect.Conn .to AC

8 Satyabrata Patro,SA 527/28.9.16 11950 Internet

9 Anjan Ku.Khuntia,SportsOfficer

580/7.10.16 76400 Inter UniversityTournament

10 Dr.Sanjay Ku. 612/26.10.16 106920 New PG Supdt. WI/FI

57 / 218


Satpathy,Comm

11 Dr.KhagendraSethi,Eng.Suptd.LalitgiriHostel

613/26.10.16 200000 WI/FI System

12 Dr.Sanjib Pattnaik,DSW 638/1.11.16 20000 Various Competition.

13 Anjan KumarKhuntia,PEO

640/1.11.16 62500 Sports


640/1.11.16 65000 OCA Grant

15 Satyabrata Patro,SA 661/5.11.16 48775 Internet

16 Prof.Chandi PrasadNanda,HOD,Hist

729/26.11.16 24300 Dept.Dev


733/26.11.16 190 Dept.Dev


733/26.11.16 296 Lab.Dev

19 Prof.Luna Samanta,Zool 737/26.11.16 2242 Dept.Dev

20 Dr.UmakantaMishra,Hist.

753/1.12.16 10000 Legal Exp

21 Dr.Sanjib Pattnaik,DSW 816/9.12.16 10000 Day to day exp


869/11.1.17 237000 Athlet.


869/11.1.17 195100 U.Sports


869/11.1.17 105000 OCA

25 Dr.Sanjay Ku.Satpathy,Comm

880/17.1.17 989640 Rav.150

26 Dr.Rita Paikray,DSW 936/31.1.17 6000 Civil



28 Dr.Pravat KumarSarangi,HOD,Stat


29 Anjan Ku.Khuntia,SO 1124/18.3.17 40000 National Seminar

30 Dr.Pritirekha DasPattnaik,GEOG

1142/25.3.17 20000 Dept.Dev

31 Dr.Madhusmita Pati,Eng 1147/25.3.17 30000 Dept. Dev

32 Dr.BijaylaxmiDash,HOD,Odia

1149/25.3.17 57500 Dept.Dev

33 Dr.Amiya RanjanKanungo,C.C-IST/ETC

741/27.11.16 5335 Dept.Dev


741/27.11.16 23525 Lab Dev.


743/27.11.16 20633 Lab Dev

36 Dr.Madhusmita Pati,Eng 983/15.2.17 114 Seminar

TOTAL Rs.2624905

2017-18

1 Mr.Anjan Ku.Khuntia,Sports Officer

946/20.12.17 261000 Ath.Meet


240/20.5.17 4397 Exam

3 Dr.Birendra Ku.Panda,HOD,Phy

1035/9.1.18 2341 Dept.Dev


252/22.5.17 5435 PG.Ent.


130/1.5.17 20000 Dept.Dev

58 / 218


6 Dr.Bibek Sunderray,Phy 1356/31.3.18 50619 Over Head Adj.Vr.no.683/17.9.19

7 Mr.BinayakSwain,Co-Ordinator,IST/ETC

828/25.11.17 86500 Dept.Dev Adj.Vr.no.1212/1.2.20

8 Mr.BinayakSwain,Co-Ordinator,IST/ETC

509/8.8.17 10000 Dept.Dev Adj.Vr.no.1212/1.2.20

9 Dilip Senapati,CC,M.Sc 1355/31.3.18 89900 Dept.Dev. Adj.Vr.no.1234/11.2.20

10 Dilip Senapati,CC,M.Sc 1359/31.3.18 10800 Dept.Dev.

11 Dilip Senapati,CC,M.Sc 1360/31.3.18 55800 Dept.Dev.

12 Dipti RanjanBehera,Tech.Asst.

177/5.5.17 300 Dev. Adj.MRNO.94653/23.7.20

13 Dr.AnjumanAra,HOD,Hindi

254/22.5.17 45000 PG.Entr. Adj.Vr.no.1193/25.1.20 &MR NO.94674 Dt.25.1.20

14 Dr.AnjumanAra,HOD,Hindi

8/2.4.17 40000 LD/DD/CF Adj.MR NO.94673Dt.25.1.20

15 Dr.Bijay LaxmiDas,HOD,Odia

784/13.11.17 40900 Dept.Dev


136/1.5.17 10000 Dept.Dev


310/7.6.17 30900 Dept.Dev

18 Dr.K.S.K Varadwaj 563/4.9.17 300000 Athl.

19 Dr.Khagendra Sethi,Eng 533/21.8.17 100000

20 Dr.Pravat Ku.Sarangi,Stat

1068/31.1.18 34250 Dept.Dev

21 Dr.Rita Paikray,DSW 1011/11.1.18 2500 National Youth day. Adj.Vr.no.1308 dt.4.3.20

22 Dr.SudarsanMishra,HOD,Edn.

1045/25.1.18 100000 Edn.Tour


484/31.7.17 30000

24 Dr.P.R.Das Pattnaik 485/31.7.17 50000 Dept.Dev

25 Sri Prafulla ChandraNayak,S.O

356/6.7.17 4428 Exit Conference.


324/13.6.17 112420 Dept.Dev

27 Prof.PradiptaKu.Mahapatro,Bot

945/20.12.17 19 Contingency Adj.MR NO.86298Dt.21.3.18

28 Prof.Sangeeta Rath,Psy 248/22.5.17 2910 PG Entran Adj.MR No.94664dt.4.9.19

29 Prof.Sangeeta Rath,Psy 1148/19.2.18 15000 Imprest Adj.Vr.no.496/29.8.19

30 Prof.Md.Hussain,HOD,Geog

134/1.5.17 15000 Dept.Dev Adj.Vr.no.216 dt.17.6.19

31 Sri Soumendra KumarPatro,Co-Ord,MBA

843/30.11.17 2875 Dept.Dev

32 Sri Susanta Ku.Mishra,Co-Ord,MBA

842/30.11.17 5200 Dept.Dev Adj.MR NO. 94656Dt.2.8.19

TOTAL 1538494

2018-19

1 J.K.Swain,Co.ordinator,JMC

67/18.4.18 790936 Audio Visual Lab

2 Dr. Manorama Patri,Zool 80/25.4.18 90000 OH

3 Keshab Rout,CM,PH 97/28.4.18 283 Electrical Goods

4 Dr. Khirod ku.Sahoo 131/5.5.18 209985 OH

5 Dr.D.Mohapatra,R/Eco 272/13.6.18 54180 Admission 2018

6 Dr. K.K.Das,Co-ordinator 323/7.7.18 100000 UG Admission 18-19

7 Prof. Rita Paikray,DSW 333/9.7.18 10000 Day to day Exp.

59 / 218


8 Dr. S. Mishra,HOD Edn. 334/9.7.18 17000 Seminar

9 Prof. S.P.Das,ChiefWarden

377/16.7.18 10000 Contingency

10 Dr. SudarsanMishra,HOD Edn.

399/24.7.18 100000 Org. of Seminar

11 Dr. K.K.Das,Co.ordinator 410/26.7.18 200000 UG Admission

12 Prof.Rita Paikray,DSW 433/30.7.18 5556 Orientation Programme.

13 J.K.Swain,C.C,JMC 555/20.8.18 20000 Day to day exp.

14 P.DAS,HOD,Philosophy 619/31.8.18 20000 Contingent

15 R.N.Mishra,HOD,PHY 620/31.8.18 40000 Dept. Dev.

16 Prof. S.Rath,CCD 636/6.9.18 20000 Interview,GF

17 Prof.R.N.Mishra, Physics 677/17.9.18 10000 Dept.Dev.

18 Smt.Sujata Das,Librarian 678/17.9.18 20000 Meeting


744/4.10.18 80000 Dept.Dev.

20 Dr.K.K.Das,,HOD,Business.Admn

777/11.10.18 470000 Placement Training


808/26.10.18 339000 Sports


817/30.10.18 25000 Imprest

23 Prof. S.Rath,CCD 866/10.11.18 155000 Comm.day

24 Smt.Sujata Das,Lib 947/7.12.18 57 Dept.Dev

25 BinayakSwain,Co.Ord.IST/ETC

965/13.12.18 100000 Dept.Dev

26 Dr.Sudarsan Mishra,Edn 985/21.12.18 46000 Seminar

27 Prof.S.Rath,CCD 989/22.12.18 40000 Meeting

28 Dr. Lipika Pattnaik,Zool 990/22.12.18 80000 Dept.Dev/L.Dev

29 Prof.Asima Sahu,Pol.Sc 991/22.12.18 40000 Dept.Dev

30 Dr.Bairagich.Mallick,Chem

992/22.12.18 40000 Contingent

31 Prof.Sangeeta Rath,CCD 1020/15.1.19 30000 Interview GF/VF


1029/16.1.19 180000 East Zone Cricket

33 Prof. Asima Sahu,Pol.Sc 1030/16.1.19 147300 Gender sensitisation

34 Anjan KumarKhuntia,Sports Officer

1036/22.1.19 255000 Inter Cricket Tournament.

35 Raja Rao,OS/Cashier 1038/24.1.19 51900 Republic Day

36 P.Tripathy,Co.Ordinator,ITM

1065/29.1.19 100000 L.Dev



38 Sujata Das,I/C Librarian 1073/30.1.19 170000 Books Carnival

39 Dr.Raja Kumar Naik,Odia 1089/1.2.19 15000 Dept.Dev

40 Raja Rao,OS/Cashier 1090/1.2.19 20000 Imprest

41 Raja Rao,OS/Cashier 1091/1.2.19 100000 Annual Convocation


1092/1.2.19 200000 Sports

43 Dr. Bairagi CharanMallick,Chem

1108/8.2.19 40000 Contingency

44 Mr.Biswaranjan Singh 1109/8.2.19 25000 Placement

45 Asima Sahu,Pol.Sc 1120/11.2.19 100000 Cultural Festival

46 Prasanta KumarSwain,Asst.Lib

1121/11.2.19 10000 National Cnference

60 / 218



1132/15.2.19 120000 Conduct of Workshop

48 Piu Das,Asst.Librarian 1139A/21.2.19 10000 Lib.Copy

49 Niladri Prasad Das,SOA 1163/1.3.19 5000 Day to day exp

50 Prof .Rita Paikray,Phy 1179/6.3.19 40000 Conference

51 Dr.Debilal Mishra,JMC 1180/6.3.19 4500 Seminar

52 Dr. Kishore KumarDas,DBA

1191/7.3.19 150000 Dept.Dev

53 Dr.Jaya PrakashDas,Chem

1286/11.3.19 75000 Lab.Dev

54 Dr.D.Mohapatra,HOD,Edn,

1222/14.3.19 30000 Lab Dev

55 Dr.D.Mohapatra,RD 1223/14.3.19 10000 AC Repr.

56 Prof.P.K.Jena,Bot 1236/18.3.19 15000 Seminar

57 Dr. SasmitaMohapatra,Psy

1242/20.3.19 15000 Contingent

58 Prof.P.K.Jena,Bot 1253/26.3.19 60000 Contingent/D.Dev

59 Mrs.Sujata Das,Lib 1256/28.3.19 10000 Day to day

TOTAL RS.5151697 GENERAL CASHBOOK=RS.5151697+

SELF FINANCE CASHBOOK=RS.1051513

Total Out standing forthe year 2018-19 inGeneral cash book.

DETAILS OF ADVANCE OUTSTANDING AS ON 31.3.19 RELATING TO SELF FINANCE COURSE CASH BOOK OF RAVENSHAW UNIVERSITY.

ADVANCE OUTSTANDING TRANSFERRED FROM MBA CASH BOOK AT PAGE 204 DTD.31.3.18 TO GENERAL FUND CASH BOOK PAGE 255DTD.9.3.19.

Up to 2011-12


5/30.8.08 15000 Taxi fare(TA to G.F)


27/24.9.08 15000 Taxi fare(TA to G.F)


43/22.10.08 20000 Taxi fare(TA to G.F)


52/2.12.08 25000 Taxi fare(TA to G.F)


66/13.1.09 25000 Taxi fare(TA to G.F)


86/25.2.09 15000 Taxi fare(TA to G.F)


4/20.4.09 20000 Taxi fare(TA to G.F)


750/24.2.10 30000 Reg.Recruit.Process


17/9.4.10 18000 Petty cash Expenses.


121/25.6.10 100000 GDPI for spot admission


293/27.10.10 3142 Reg. Recruit.Process

12 Manaswee Ku. Samal 223/11.2.12 11526 Database purchase

TOTAL Rs.297668.00

61 / 218


2012-13


47(A)/14.5.12 110845 Tour Expr.

TOTAL 110845

2013-14


77(A)/31.8.13 202600 Tour Expr.


105/10.5.13 175400 Tour Expr.

TOTAL 378000

2014-15


138/30.11.14 200000 Replacement Seminar

2 Dr. Laxminarayan Das 149/31.12.14 25000 Placement

TOTAL 225000

2015-16


258/30.5.15 30000 Admission

TOTAL 30000

GRAND TOTAL 1041513

ADVANCE OUTSTANDING TRANSFERRED FROM BBA CASH BOOK AT PAGE - DTD.31.3.18 TO GENERAL FUND CASHBOOK PAGE 255 DTD.9.3.19.

2014-15

1 TaraprasadSarangi,ProgrammeOfficer,JMC

37/31.10.2014 10000 Dept.Exam

TOTAL 10000

2016-17 0

2017-18 0

TOTAL 10000

GRAND TOTAL 1051513

GRAND TOTAL(Generalcash book+MBA cashbook+BBA cash book)

RS.23831831.00





PURPOSE OFADVANCE


1 2 3 4 5 6

2010-11 0.00

2011-12 0.00

2012-13

1 Dr.Susmita Pani,R/Eng 23.11.12 30000 UG S-5 Exam 2012

2 Dr.Susmita Pani,R/Eng 17.12.12 30000 UG 5TH SEM

3 Dr.Susmita Pani,R/Eng 11.2.13 10000 UG S-5TH SEM

TOTAL 70000

2013-14

1 Dr.Susmita Pani,R/Eng 25.7.13 15000 UG S-5 Exam-2013.

TOTAL RS.15000

2014-15 0.00

2015-16

62 / 218


1 Dr.B.C.Mallick,Chem 21.11.15 30000 UG(5th .3rd ,2nd )Semcompulsory Exam-15

2 Dr.SanjibPattnaik,Co.Ordinator,BBA

30.11.15 30000 UG ODD SEM-15

TOTAL 60000

2016-17

1 Dr.Sanjib Pattnaik,MBA 5.4.16 15000 PHD Exam 2016

2 Dr.A.Ara,Hindi 8.4.16 5000 M Phil Exam 2015-16

3 Dr.S.K.Tripathy,Com 21.4,16 15000 P hd viva of TusharPanigrahi

4 Dr.SanjeebPattnaik,BBA/HHA

25.4.16 60000 PG/UG End Sem

TOTAL 95000

2017-18


12.4.17 25000 Conduct of Even SemExam,2017

Adj.vr.no.4 /dt.6.4.19


14.11.17 40000 Conduct of UG&PG OddSem Exam,2017

Adj.vr.no.4 /dt.6.4.19

3 Dr.K.K.Das,COE 9.2.18 20000 Imprest Money. Adj.vr.no.15 /dt.2.4.19

TOTAL 85000

2018-19

1 Dr.B.K.Panda,HOD,Phy 7.4.18 85000 UG/PG Even Sem

2 Dr.B.L.Das,HOD,Odia 17.4.18 15000 UG/PG Even Sem Exam2018

TOTAL 100000

GRAND TOTAL 425000

(C) UGC CASH BOOK




PURPOSE OFADVANCE


1 2 3 4 5 6

2010-11

1 Dr.DiptiranjanSahu,HOD,Sociology

30/22.6.10 100000 National Socio.Conf.

2 Nandighosh TradingCentre

1/3.4.10 700000 Supply of A.C

3 XIMB,BBSR 58/3.9.10 1500000 Computerisation

TOTAL 2300000

2011-12

1 Dr.SanjayKu.Satpathy,HOD Com

28/20.5.11 100000 Net coaching

2 Dr.Luna SamantaSinghar

29/20.5.11 300000 Net coaching

3 Dr.Niranjan Barik,VF 32/29.6.11 200000 Net coaching


33/29.6.11 100000 Net coaching


34/29.6.11 700000 Net coaching

6 Dr.D.Sahoo 255/24.11.11 80000 Net coaching

7 Dr.L.K.Mishra,Hist 283/6.1.12 20000 Net coaching

TOTAL 1500000

2012-13

1 Dr.P.Padhi 190/30.11.12 25000 Net coaching

63 / 218


2 Dr.Priyabrata Majhi 137/17.10.12 32000 Coaching Scheme

3 Dr.N.Barik,Pol.Sc. 120/28.2.12 30000 Publication of Journal

4 Dr.Priyabrata Majhi 197/30.11.12 150000 Net coaching

5 Dr.R.C.Majhi,Phil 189/31.11.12 25000 Net coaching

TOTAL 262000

2013-14 0.00

2014-15 0.00

2015-16

1 Prof.N.N.Das,Chem 115/20.5.15 4200000 DST/1ST Exp

2 Dr.U.R.Mishra,BBedamata,L/Eng

125/20.7.15 33000 Connection of InternetSystem in Hostel

3 R.C.Majhi,HOD,Phil 144/30.9.15 30000 Journal

4 Dr.N.Abhinandan,L/Pol.Sc


5 Dr.DharmabrataMohapatra,ECO

211/21.3.16 35000 Career council

TOTAL 4263000

2016-17

1 Dr.Asima Sahu,L/Odia 9/28.4.16 36000

2 Dr.Rita Paikray,Phy 69/28.3.17 260000 Career Counciling

TOTAL 296000

2017-18 0.00

2018-19

1 Prof.P.K.Mohapatra,Zool 38/17.2.19 50000 National Seminar

2 Dr.DhananjaySoren,Asst.Prof,Zool

39/17.2.19 56707 Over Head


40/17.2.19 50000 National Work shop

4 Dr.P.P.Das,HOD,Phil 41/17.2.19 35000 31st Annual Conference

5 Prof.AsimaSahu,HOD,Pol Sc.

42/17.2.19 30000 Spl.Lect.Seminar

6 Dr.D.Mohapatra,R/HODEco


7 Dr.Raj kumarNaik,HOD,Odia

44/17.2.19 50000 One day NationalSeminar


45/17.2.19 60000 Work shop for one week.

9 Prof.L.K.Mishra,HOD,Hist 46/17.2.19 100000 National Seminar

10 Dr.Pravat Ku.Sarangi,HOD,Statistics


11 Prof.AsimaSahu,HOD,Pol Sc.

49/15.3.19 60000 Organisation of workshop


49A/15.3.19 100000 UG Spl Lect


53/31.3.19 30000 UG Spl Lect

TOTAL 811707

GRAND TOTAL 9432707

(D)NSS CASH BOOK




PURPOSE OFADVANCE


1 2 3 4 5 6

2010-11 0.00

64 / 218


2011-12

1 Preetirekha DasPattanaik,R/Geog

11 Dec 11065 Conduct of NSS Camp

TOTAL 11065

2012-13

1 Dr.Lipishree Das,Eco 25.3.13 11250 Conduct of Spl. Camp.


25.3.13 20000 Conduct of Spl. Camp.

3 Dr.Lipishree Das,Eco 13.10.12 5975 Conduct of Regular Camp.

4 Dr.K.S.K.Varadwaj,Chem 13.10.12 7360 Conduct of Regular Camp.

5 Dr.Purnendu Parhi 13.10.12 4500 Conduct of Regular Camp.

6 Dr.Khagendra Sethi 8.1.13 2000 Conduct of Regular Camp.

7 Dr.Dhananjay Soren 8.1.13 2000 Conduct of Regular Camp.

8 Dr.Dilip Rout 8.1.13 2000 Conduct of Regular Camp.

9 Dr.Sabita Nayak 8.1.13 2000 Conduct of Regular Camp.

10 Dr.Bikash Mishra 16.2.13 2500 Conduct of Regular Camp.


16.2.13 65460.00 Conduct of Regular Camp.

TOTAL 125045

2013-14

1 Anusuya Martha 13.4.13 8000 Remuneration for 3/13

2 Anusuya Martha 24.7.13 16000 Remuneration for5/13,6/13

TOTAL 24000

2014-15


489204/18.8.14 10000 Conduct of Regular Camp.







TOTAL 41000

2015-16

1 SudarsanMishra,Prog.Co.Ordinator

5.5.15 10102 Conduct of Regular Camp.

TOTAL 10102

2016-17

1 Dr.Sanjib Ku.Dey,Comm 31.10.16 4425 Conduct camp.

2 Dr.Sanjib Ku.Dey,Comm 31.10.16 4425 Conduct camp.

3 Dr.Sibabrata Das 31.10.16 4425 Conduct camp.

4 Dr.Sibabrata Das 31.10.16 4425 Conduct camp.

5 Dr.Alekha Ku.Sutar 31.10.16 4425 Conduct camp.

6 Dr.Santosh ku.Malua,Hist 31.10.16 4425 Conduct camp.

7 Dr.Sudhansu SekharBiswal,Phy

31.10.16 4425 Conduct camp.

8 Dr.Srikanta Jena,Zool 31.10.16 4425 Conduct camp.

9 Dr.Lipishree Das,Eco 31.10.16 4425 Conduct camp.

65 / 218


10 Dr.Lipishree Das,Eco 31.10.16 4425 Conduct camp.

11 Dr.Ashok Ku.Dansena 31.10.16 12700 Conduct camp.

12 Tapan 31.10.16 15000 Conduct camp.

TOTAL 71950

2017-18

1 Dr.BhagabatBehera,Comm

489229/20.6.17 11250 Conduct camp.

2 Dr.Lipishree Das,Eco 489230/22.6.17 11250 Conduct camp.

3 Prof.Subrat Acharya,Hist 605324/27.7.17 4000 Conduct camp.

4 Prof.Subrat Acharya,Hist 605325/30.9.17 10000 Conduct camp.

5 Dr.Khirod Ku. Sahoo,Bot 605328/18.12.17 4425 Conduct camp.

6 Dr.Sanjib Ku. Dey,Comm 605326/30.1.18 4425 Conduct camp.


605340/30.1.18 4425 Conduct camp.

8 Dr.Gurudev Meher,Eng 605331/30.1.18 4425 Conduct camp.

9 Dr.Ashok Dansana,Edn 605330/30.1.18 4425 Conduct camp.

10 Dr.Lipishree Das,Eco 605329/26.2.18 4425 Conduct camp.

TOTAL 63050

2018-19 0.00

GRAND TOTAL 346212

(E)INVESTMENT CASH BOOK




PURPOSE OFADVANCE


1 2 3 4 5 6

2010-11 0.00

2011-12 0.00

2012-13 0.00

2013-14 0.00

2014-15 0.00

2015-16

1 Dr.L.K.Mishra,HOD,Hist 2/17.8.15 9342 Prof.R.K.Das Memorial

TOTAL 9342.00

2016-17 0.00

2017-18


1/6.4.17 125

TOTAL 125

2018-19

1 Dr.Rita Paikray,DSW 3/15.1.19 25000 B.Senapathy Prize

TOTAL 25000


(F)SELF FINANCE CASH BOOK




PURPOSE OFADVANCE


1 2 3 4 5 6

MBA

2010-11

1 Manaswee Ku. Samal 149/28.7.10 3.00 Imprest

66 / 218


TOTAL 3.00

2011-12

1 Manaswee Ku. Samal 165/30.11.11 61.00 Student Activity.

TOTAL 61.00

2012-13 0.00

2013-14 0.00

2014-15 0.00

2015-16 0.00

2016-17 0.00

2017-18 0.00

2018-19 0.00

GRAND TOTAL 64.00

BBA

2010-11 0.00

2011-12 0.00

2012-13 0.00

2013-14 0.00

2014-15 0.00

2015-16 0.00

2016-17 0.00

2017-18 0.00

2018-19 0.00

GRAND TOTAL 0.00

M.SC Computer Sc.

2010-11 0.00

2011-12 0.00

2012-13

1 Kesab Sarangi,CourseCo.Ordinator

172/30.3.13 15000

TOTAL 15000

2013-14 0.00

2014-15

1 Alok RanjanTripathy,Lect/Comp.Sc.

61/31.10.14 4100 Board of Study.

TOTAL 4100

2015-16 0.00

2016-17 0.00

2017-18 0.00

2018-19 0.00

TOTAL 19100

GRAND TOTAL 19164

PARA NO.8.6 Non- adjustment of Long outstanding advance ( OSP-129,OSP-171 )

On checking of Examination cash book as well as referring the previous audit reports, it was noticed that, huge amount of unadjusted advance is pending against different staffs of the University for years together. It is also ascertained that, many of them are not submitting their vouchers and not refunding the residualamount, rather illegally retaining with them .Out of this employees, some are retired from service and some are left the University .In this way, they are availing theundue benefit at the cost of University fund which leads the university account to clumsiness. Hence steps be taken to adjust the advance in regular basis and indue time as per financial rules.

It is further suggested that in cases where the employees are retired, necessary steps may be taken at the earliest by intimating those defaulting employees tosubmit the voucher with a specific date line and at the same time may be asked to refund the balance amount to University account.

Objection statement issued in this regard was not return back with reply.So the same needs to produce to next audit for verification.

PARA NO.8.7 Non –adjustment of advance amounting to Rs.15,00,000.00 paid to XIMB,BBSR vide vr. No.58/3.9.10 for computerization&Rs.42,00,000.00 paid to Prof.N.N.Das,Chem vide vr. No. 115/20.5.15 for DST/1st Exp (OSP-173)

67 / 218


Memo was issued seeking the status of aforesaid advance of Rs.1500000/- which was paid to XIMB,BBSR for incurring expenditure on Computerisation vide vr.No.58/3.9.10 & Rs.4200000.00 paid to Prof.N.N.Das,Chem vide vr. No. 115/20.5.15 for DST/1st Exp.


PARA NO.8.8 Non- adjustment of detailed advance position to main account after closure of self finance scheme

On checking the main cash book of university, it was noticed that the self finance scheme of MBA and BBA/IST/JMC has been closed since the academic year2015-16. Accordingly, the funds available on the date of closure of the academic stream has been transferred on dated 15.01.16 . But on checking both theaccounts cris crossing it was noticed that though the bank amount has been transferred to the main cash book but the outstanding advance amountingRS.19164.00(Total self finance amount as per Audit Report is Rs.1085677.00- Adjusted amount Rs.15000.00 -Amount transfer to General cash book isRs.1051513.00) has not been transferred to the main account with person wise details . Therefore, audit suggested that the advance amount in totality mayimmediately be reflected in the cash book and list of advance holder along with name of the sanctioning authority may be supplied to audit to reflect the matter inthe audit report for future reference


PARA NO-8.9 ADVANCE OUTSTANDING FOR MORE THAN ONE YEAR

The details of advances paid during 2017-18 but not adjusted till 31-03-2019 (Surchargeable advance) :-

As per instruction contained in Letter No.2221/F., dtd. 08-03-2002 of the Principal Secretary to Government in Finance Department, Odisha,Bhubaneswar,advance remain un adjusted for more than one year without any valid reason is treated as unsecured advance and loss to the auditee organizationand may be surchargeable from the person(s) responsible. Further, as per Circular No.15179/DLFA, dtd. 28-09-2013 of the Director Local Fund Audit, Odisha,Bhubaneswar, the advance sanctioning authority and the advance holders are equally responsible for outstanding advances for more than one year(surchargeable).

The Table below shows the outstanding advance pending for adjustment for more than one year i.e. as on 31.03.19 .

However on further verification of records in order to ascertain the updated status, it is seen that a sum of Rs. 447629.00 was adjusted during 2019-20 . As such atthe close of this audit the actual outstanding advance due for surcharge is reduced by that extent and becomes Rs.1238721.00.Hence this reference is given tojustify the amount of advance surcharged under the fold of pending for more than one year.

Hence, in total a sum of Rs.1238721.00 only University account of outstanding advances relating to the year 2017-18 is suggested for recovery from the advanceholders and advance sanctioning authority equally.

SL.no. Name of the Cash book. Advance outstanding for morethan one year as on 31.03.19

Adjusted during 2019-20 Out standing advance for morethan one year after the close ofaudit.

1 2 3 4 5

1 General cash book 1538494 362948 1175546

2 Examination cash book 85000 85000 0

3 UGC cash book 0 0 0

4 NSS cash book 63050 0 63050

5 YRC cash book

6 Investment cash book 125 0 125

7 Self Finance cash book 0 0 0

TOTAL 1686669 447948 1238721

Sl no. Name of the advanceholder

Vr. No./date Amount Purpose of advance Name anddesignation of officerresponsible forpayment of advance.

Remarks

1 Mr.Anjan Ku.Khuntia,SportsOfficer

946/20.12.17 261000 Ath.Meet Prof.PrakashCh.Sarangi,VC

General cash book.


240/20.5.17 4397 Exam Prof.PrakashCh.Sarangi,VC

3 Dr.Birendra Ku. 1035/9.1.18 2341 Dept.Dev Dr.Issan kumar

68 / 218


Panda,HOD,Phy Patro,VC


252/22.5.17 5435 PG.Ent. Prof.PrakashCh.Sarangi,VC


130/1.5.17 20000 Dept.Dev Prof.PrakashCh.Sarangi,VC

6 DilipSenapati,CC,M.Sc

1359/31.3.18 10800 Dept.Dev. Dr.Issan kumarPatro,VC

7 DilipSenapati,CC,M.Sc

1360/31.3.18 55800 Dept.Dev. Dr.Issan kumarPatro,VC







11 Dr.K.S.K Varadwaj 563/4.9.17 300000 Athl. Prof.PrakashCh.Sarangi,VC

12 Dr.KhagendraSethi,Eng

533/21.8.17 100000 Prof.PrakashCh.Sarangi,VC

13 Dr.Pravat Ku.Sarangi,Stat

1068/31.1.18 34250 Dept.Dev Dr.Issan kumarPatro,VC

14 Dr.SudarsanMishra,HOD,Edn.

1045/25.1.18 100000 Edn.Tour Dr.Issan kumarPatro,VC



16 Dr.P.R.Das Pattnaik 485/31.7.17 50000 Dept.Dev Prof.PrakashCh.Sarangi,VC


356/6.7.17 4428 Exit Conference. Prof.PrakashCh.Sarangi,VC



19 Sri SoumendraKumarPatro,Co-Ord,MBA



489229/20.6.17 11250 Conduct camp. Prof.PrakashCh.Sarangi,VC

NSS cash book.

21 Dr.Lipishree Das,Eco 489230/22.6.17 11250 Conduct camp. Prof.PrakashCh.Sarangi,VC

22 Prof.SubratAcharya,Hist


23 Prof.SubratAcharya,Hist


24 Dr.Khirod Ku.Sahoo,Bot


25 Dr.Sanjib Ku.Dey,Comm

605326/30.1.18 4425 Conduct camp. Dr.Issan kumarPatro,VC



27 Dr.GurudevMeher,Eng


28 Dr.AshokDansana,Edn


29 Dr.Lipishree Das,Eco 605329/26.2.18 4425 Conduct camp. Dr.Issan kumarPatro,VC



Investment cashbook.

TOTAL 1238721

69 / 218


Person(s) Responsible for this paragraph

Slno Name Designation Adress Amount(In Rs:)

1 Mr.Anjan Ku. Khuntia,SportsOfficer

Sports Officer Ravenshaw University CTC 130500


C.C-IST/ETC Ravenshaw University CTC 2199


HOD,Phy Ravenshaw University CTC 13888

4 Dilip Senapati,CC,M.Sc CC,M.Sc Ravenshaw University CTC 33300

5 Dr.Bijay Laxmi Das,HOD,Odia HOD,Odia Ravenshaw University CTC 40900

6 Dr.K.S.K Varadwaj HOD,Chemistry Ravenshaw University ctc 150000

7 Dr.Khagendra Sethi,Eng English Ravenshaw University CTC 50000

8 Dr.Pravat Ku. Sarangi,Stat Statistics Ravenshaw University CTC 17125

9 Dr.Sudarsan Mishra,HOD,Edn HOD,Edn Ravenshaw University CTC 65063

10 Dr.P.R.Das Pattnaik HOD.Geography Ravenshaw University CTC 25000


S.O Ravenshaw University CTC 2214

12 Prof.Luna Samanta,HOD,Zool HOD,Zool Ravenshaw University CTC 56210

13 Sri Soumendra KumarPatro,Co-Ord,MBA

Co-Ord,MBA Ravenshaw University CTC 1438

14 Dr.Bhagabat Behera,Comm Commerce Ravenshaw University CTC 7838

15 Dr.Lipishree Das,Eco Economics Ravenshaw University CTC 7838

16 Prof.Subrat Acharya,Hist History Ravenshaw University CTC 7000

17 Dr.Khirod Ku. Sahoo,Bot Botany Ravenshaw University CTC 2213

18 Dr.Sanjib Ku. Dey,Comm Commerce Ravenshaw University CTC 2213

19 Dr.Gurudev Meher,Eng English Ravenshaw University CTC 2213

20 Dr.Ashok Dansana,Edn Education Ravenshaw University CTC 2213

21 Issan kumar Patra VC Ravenshaw University CTC 112658

22 Prof P.C.Sarangi VC,Ravenshaw University Ravenshaw University CTC 506698

70 / 218


PARA: 9 GRANTS


Slno Grants Outstanding as on (DD MM YYYY)

Grants Outstanding (InRs:)

GrantsReceived duringthe Year underAudit(In Rs:)

Total(In Rs:) Grants Spent during the Yearunder Audit(InRs:)

Grants unspentas on (DD MM YYYY)

Grants unspent(In Rs:)

Remarks

1 01-04-2018 387043107.00 269293000.00 656336107.00 277089501.00 31-03-2019 379246606.00

GRAND TOTAL 387043107.00 269293000.00 656336107.00 277089501.00 379246606.00

Comments :

DETAILS OF GRANT POSITION:-

Sl.No. Head of Account OB as on 01.04.18 Grant receivedduring 2018-19

TOTAL Grants spent during2018-19

CB as on 31.03 2019

1 2 3 4 5 6 7

1 ID Grant 5438551 0 5438551 0 5438551

2 ID Grant forcompletion ofConvention Centre.

10200000 0 10200000 0

10200000

3 ID Grant for SecondCampus AcademicBuilding at CDA,CTC.

117734445 0 117734445 0

117734445

4 ID Grant for 2nd Academic Block &Project.

14496100 0 14496100 14422070 74030

5 ID Grant for renewalenergy.

0 0 0 0 0

6 Block Grant Salary. 0 183943000 183943000 183943000 0

7 Motor Vehicle. 1000000 0 1000000 0 1000000

8 12 th FCA 21635435 0 21635435 0 21635435

9 InfrastructureImprovement.

20160215 0 20160215 0 20160215

10 Repair & Renovationof Building.

653173 0 653173 0 653173

11 RepairandRenovation ofHeritage Building.

3250000 0 3250000 25000 3225000

12 Renovation ofBuilding work.

334138 0 334138 0 334138

13 Power & Supply. 10000000 0 10000000 0 10000000

14 Transfer to PL.A/C. 1575948 0 1575948 0 1575948

15 Other Grant. 794587 5000000 5794587 5000000 794587

16 Maintenance ofSocial JusticeEmpowerment(IDGrant)

23084500 0 23084500 0 23084500

17 Maint. Of tours &bachelor of Degreecourse.

1000000 0 1000000 0 1000000

18 UGC mergedscheme.

8278613 0 8278613 0 8278613

19 RTGS 2530000 0 2530000 0 2530000

20 General 48759805 0 48759805 0 48759805

71 / 218


DevelopmentAssistance schemeGrants.

21 OCA 492000 0 492000 0 492000

22 Grant from DWOtowards SC/ST GirlsHostel.

-5973700 0 -5973700 0 -5973700

23 Rastriya UchhatarSikhya Abhiyan.

71456251 30000000 101456251 73399431 28056820

24 Sports Infrastructure 16830000 0 16830000 0 16830000

25 GC Research Grant. 6141100 6141100 0 6141100

26 NACTI 229200 0 229200 0 229200

27 ID Grant for DrainageSystem.

0 0 0 0 0

28 Civil Service 2600000 0 2600000 0 2600000

29 Mahila VikashSamabaya Nigam.

245500 0 245500 0 245500

30 AYUSH 400000 0 400000 0 400000

31 Project 3547946 0 3547946 0 3547946

32 NALCO 34300 0 34300 0 34300

33 Bikash Ravenshaw 75000 0 75000 0 75000

34 Other Grant(Global ITMumbai,IMFS)

40000 0 40000 0 40000

35 ID Grant forconstruction ofResearch ScholarHostel.

0 50000000 50000000 0 50000000

36 Internationalconference

0 300000 300000 300000 0

37 Odisha Mineral 0 50000 50000 0 50000

TOTAL 387043107 269293000 656336107 277089501 379246606

DETAILS OF GRANT RECEIVED DURING 2018-19.

Sl.no. Grant received during 2018-19. Amount Letter no./date.

1 2 3 4

Salary Grant 40985750 16022/30.5.18

40985750 29822/26.10.18

40985750 32989/1.12.18

40985750 2403/1.2.19

20000000 7726/30.3.19

TOTAL RS.183943000

2 Non Salary Grant 1250000 16022/30.5.18

1250000 29844/26.10.18

1250000 32995/1.12.18

1250000 2397/1.2.19

TOTAL 5000000

3 RUSA Grant 30000000 14.2.19

4 OHEPEE 36000000 9.10.18

5 Construction of Research ScholarHostel(ID Grant)

50000000 4518/21.2.19

6 International conference 300000

7 Odisha Mineral 50000

TOTAL RS.305293000 Grant received as per financialposition at Para 4 is Rs.26,92,93,000.OHEPEE grant is shown in World

72 / 218


bank project cash book, as theamount is transfered from Generalfund cash book to World bankproject cash book.

YEAR WISE BREAK UP OF GRANTS SPENT DURING 2018-19.

SL.NO. YEAR AMOUNT OF GRANT SPENT.

1 2 3

1 Prior to 2016-17 14422070

2 2016-17 73399431

3 2017-18 25000

4 2018-19 189243000

TOTAL RS.277089501

YEAR WISE BREAK UP OF GRANTS UN SPENT DURING 2018-19.

SL.NO. YEAR AMOUNT OF GRANT UN SPENT.

1 2 3

1 Prior to 2016-17 182504535

2 2016-17 4504110

3 2017-18 112187961

4 2018-19 80050000

TOTAL RS.379246606

Negative balance of grants as on 31-03-19:-

From the grant position it is revealed that there is negative balance grants to a tune of (-) RS. 5973700 in respect of grants received from DWO for SC/ST hostel .Though this negative balance is showing since last years, the local authority has not regularised the matter by complying the cause of such negativity.

Poor utilization of grants/Low spending of Grants:-

As per Rule 171 of the Odisha General Financial Rules(OGFR) (Volume I) and instructions contained in the sanction order, scheme funds were to be utilized in theyear of receipt. Un-utilized fund, if any may either be refunded to the Government or utilized in subsequent year with prior approval of the Government. Unless it isotherwise ordered by Government, the grant shall be spent upon the object within a reasonable time, if, no time-limit has been fixed by the sanctioning authority(Rule 171(2) of OGFR). The expression “reasonable time” should ordinarily be interpreted to mean one year from the date of issue of the letter sanctioning thegrant even though the period extends beyond the financial year. Immediately on the expiry of the period of one year from the date of sanction. Any unspentbalance out of the grant should be duly surrendered to Government.(Rule 171(3) of OGFR). The grantee institutions should maintain a register in form No.O.G.F.R.30-A of the permanent and semi-permanent assets acquired wholly or substantially out of Government grants. The register should be maintained by thegrantee institutions separately in respect of each sanctioning authority and a copy thereof furnished to the sanctioning authority annually(Rule page 171(5)(i) ofO.G.F.R.). However old grants are still there in the University for utilization. Timely expenditure of grants is one of the vital factors in achieving better progress inimplementation of the fund. Further , interest money of the concerned schemes are part of grant, either it should be returned to the Funding Agency or utilized asGrant as prescribed in the concerned scheme guideline. Delay in receipt of grants, lack of supervision by the higher administrative authorities, lack of monitoringby the officials attribute to the poor utilization and low spending of grants. Year-wise break up of unspent grant could not be available to audit for verification. Dueto non maintenance of Grant in Aid Register and also the year wise break up of unspent grant could not be worked out by audit. However basing on the grantposition of last year and position relating to the year 2018-19 the year wise break up unspent grant 2017-18 and 2018-19 are furnished above. The local authorityis suggested to maintain the Grant in Aid Register and produce the break up of un utilized grants at the end of the financial year to audit for verification.

73 / 218


PARA: 10 UTILISATION CERTIFICATE


Slno U.C Outstanding as on (DD MM YYYY)

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 to besubmitted as onoutstanding ason (DD MM YYYY)

U.C needs to besubmitted as onoutstanding (InRs:)

Remarks

1 01-04-2018 410118335.67 277089501.00 687207836.67 258431661.00 31-03-2019 428776175.67

GRAND TOTAL 410118335.67 277089501.00 687207836.67 258431661.00 428776175.67

Comments :

DETAILS OF UC OF RAVENSHAW UNIVERSITY SUBMITTED DURING THE YEAR 2018-19.

Sl.no. Grant Amount UC sent vide Lr. No. /dt. Year of Grant Authority to whomsent.

1 2 3 4 5 6

SALARY GRANT

1 Block Grant Salary 40985750 2458/2.7.18 18-19 Addl.Secy,DHE

2 Non Salary 1250000 2458/2.7.18 18-19 Addl.Secy,DHE







TOTAL RS.168943000

RUSSA GRANT

BSNL 15240399 16-17

BSNL 1636756 17-18

Mega fitness 907991 17-18

Indian Plants feeds 850105 16-17

Vats Sports 1518271 16-17

PHD 3205163 17-18

OFDC 2000000 16-17

CPWD 20000000 17-18

Sports 1615224 16-17

1 TOTAL 46973909 3147/30.7.18

Purchase of ScientificEquipment

21197370 16-17

-do- 2419752 16-17

-do- 1010291 16-17

2 TOTAL 24627413 3631/12.9.18

CPWD work 13819439 18-19

-do- 4067900 18-19

3 TOTAL 17887339 3631/12.9.18

GRAND TOTAL 258431661

Year wise break up of pending UC as on 31.03.2019

74 / 218


YEAR AMOUNT

Prior to 2016-17 311435124

2016-17 78002281.67

2017-18 17095590

2018-19 22243180

TOTAL 428776175.67As per Rule 173 of OGFR, Volume-I, Utilization Certificate (UC) is to be submitted to the proper quarter by 1st June of the succeeding year of expenditure. Further,as per para 5(1) of the O.M. No.21241/F, dtd. 17-07-2014 of Finance Department (deemed to be a part of OGFR), submission of U.C. to the sanctioning authorityis required in respect of those grant-in-aid or grant sanctioned for specific purpose wherein the sanction order specially stipulates submission of such utilizationcertificates. Since grants on different development schemes received by the University, the University is required to submit U.C. against the grants received. Theposition of pending utilization position of University is alarming and needs early settlements. U.C.s in respect of major state and center sponsored flagshipschemes have not been submitted to the proper quarters. As a result of such lapses, U.C.s to the tune of Rs. 42,87,68,175.67 are pending for submission at theend of the year, which should be submitted early. Delay in submission of U.C. is the indication of slow down of progress of scheme expenditure and can jeopardizethe prospect of future grant. However, the Authority is once again suggested to clear up the pending position on a task basis and compliance reported to nextaudit.

75 / 218


PARA: 11 MISAPPROPRIATION & DEFALCATION

11.1 - Fictitious adjustment of Advance leading to cash missapropriation in respect of Jagannatha Chatrabasa memo no. 51/20.02.2020.

While checking of advance position of Jagannatha Chatrabasa hostel with reference to related records and registers, It is noticed that a sum of Rs.4569.00(157549.00 – 152980.00) has been shown less advance in cashbook.

The details advance position as per audit as on 31.03.2019 is given below:

O.B Amount paid videCheque no. / date

Amount paid Amount Adjusted vide vrno. /date

Amount Adjusted Advance outstanding

66330 079201/8.04.18 44991 109/08.04.18 111321

079202/8.4.18 7200 117/17.5.18 146406

079204/16.4.18 44775 2.06.18 39348

079207/25.4.18 50416 31/22.9.18 29008

079208/25.4.18 6770 32/22.9.18 193478

079209/17.5.18 37245 35/3.10.18 251300

079213/2.6.18 39348 45/5.11.18 107586

862306/25.7.18 7800 59/3.12.18 265496

079216/7.8.18 50000 67/19.12.18 156270

079217/7.8.18 8165 80/5.2.19 176732

079221/20.8.18 8165 47/1.3.19 230046

079222/21.8.18 50000

079223/30.8.18 8165

079224/1.9.18 70000

079228/11.9.18 83000

079229/11.9.18 8465

079230/22.9.18 90190

079231/25.9.18 8465

079232/3.10.18 81370

079235/12.1018 87880

079243/5.11.18 19706

079244/5.11.18 9690

079246/12.11.18 76726

079248/19.11.18 9690

079251/26.11.18 119876

079253/3.12.18 8380

079254/3.12.18 49514

079256/12.12.18 99580

079258/19.12.18 48310

079260/8.1.19 7165

079262/19.1.19 62580

079264/28.1.19 7165

079266/5.2.19 113022

079269/13.2.19 71196

079270/13.2.19 6860

079271/1.3.19 138790

079272/1.3.19 7300

079273/10.3.19 61000

079274/10.3.19 7300

079276/20.3.19 74650

76 / 218


079277/23.3.19 7300

66330 1798210 1706991 157549Details Advance position as per audit

O.B. as per Cash Book 66330.00

Advance paid during the year 2018-19 1798210.00

Total 1864540.00

Advance adjusted during the year 2018-19 1706991.00

Advance outstanding as on 31.03.2019(as per audit) 157549.00

Advance outstanding as on 31.03.2019 (as per cash book) 152980.00

Difference( Less shown of outstanding advance as on 31.03.2019) 4569.00As it would be seen from the above figure, a sum of Rs.4569.00 has been less adjusted in respect of outstanding advance than the actual. This has led to thematter to error due to exhibition of fictitious adjustments of advances. In response to objection memo of less advance of Rs. 4569.00 dated 31.03.19, no replywas furnished by the local authority . Hence the objection stands at its own merit and recovery from Prof. Umakanta Mishra.(Hostel Warden) Dept. of History.

As there is no flow of liquid cash, mere reduction of outstanding advance position does not amount any misappropriation of cash. Hence the para is dropped.

11.2 - Misappropriation of Cash in West Hostel .Memo.no 89/18.03.20

Misappropriation of cash by reducing the cash position and enhancing the advance position and equating to balance with passbook as on 31.03.2019:

On scrutiny of pass book w.r.t cashbook and advance ledger, it was noticed at page no:115 dt.31.03.2019 of cashbook that the cash in hand position of the closingbalance was reduced by Rs.59490.00 and simultaneously the advance position was raised by Rs.59490.00 without any sanction and payment of advance for anypurpose.

The detailed picture is furnished below:

C.B position as on 31.03.2019 & that of on previous date

As per Cashbook As per Audit Difference

Total Amount in Bank Rs.110900.90 Rs.110900.90 Nil

Total outstanding advance (AnnualFunction)

Rs.120000.00 Rs.120000.00 Nil

Total outstanding advance (Mess) Rs.177129.00 Rs.117639.00 Rs.59490.00 (outstanding advanceshown Rs. 177129.00 instead ofRs.117639.00)

Cash in hand Rs.523.42 Rs.60390.00

Closing Balance Rs. 408553.32 Rs.409453.32 Rs.900.00 (Total of Rs.524818.32shown instead of 525718.32 on31.08.18 p.g-105)

The details advance position as per audit as on 31.03.2019 is given below:

O.B Amount paid videCheque no. / date

Amount paid Month of Adjustment Amount Adjusted Advance outstanding

116422 71261/5.4.18 60000 March-2018 186646

71263/9.4.18 100000 April-2018 252012

71265/18.4.18 100000 May-2018 95772

71267/3.5.18 70000 July-2018 129284

71268/16.5.18 50000 August-2018 227158

71272/12.6.18 25000 September-2018 239293

71277/12.7.18 70000 October-2018 78451

71278/25.7.18 50000 November-2018 196956

71284/4.8.18 80000 December-2018 139965

71286/14.8.18 100000 January-2018 156570

71290/1.9.18 70000 February-2018 266676

71294/12.9.18 40000

71296/25.9.18 100000

77 / 218


71297/29.9.18 30000

71301/10.10.18 45000

71302/12.10.18 30000

71304/3.11.18 100000

71307/9.11.18 100000

71310/22.11.18 50000

71315/1.12.18 100000

71317/15.12.18 70000

71321/1.1.19 100000

71323/19.1.19 60000

71325/1.2.19 60000

71331/14.2.19 70000

71332/5.3.19 70000

71337/18.3.19 100000

71338/26.3.19 70000

116422 1970000 1968783

Details Advance position as per audit

O.B as per cashbook as on 01.04.2018 116422.00


Total 2086422.00


Advance outstanding as on 31.03.2019 (as per audit) 117639.00

Advance outstanding as on 31.03.2019 (as per cashbook)page no-115 177129.00

Difference( Excess shown of outstanding advance as on 31.03.2019) 59490.00In response to audit objection regarding reasons of debit in cash on the above stated date, no reply was furnished by the local authority. Thus it is established thaton 31.03.2019 for no purpose, Rs.59490.00 cash in hand has been shown less than the actual and the reduced position persisted till the time of physicalverification of cash on dt.. The local authority is therefore suggested to make good the loss through recovery of Rs 59490.00 from Asst. Prof. SomnathKhaosh.(Hostel Warden-Deptt. of Geology), the person found responsible.



1 Sri Somanath Khaosh Prof.Geology Ravenshaw University,ctc 59490

11.3 - Less cash in hand shown than the actual osp-6

During analysis of closing balance of cash book of Kathajodi hostel it is seen that on 31.3.19 closing balance of cash book shown Rs.1902615.02 instead ofRs.1902857.02.As a result of Rs.242.00 shown less than the actual.

In response to audit objection statement issued local authority recovered Rs.242.00 from Sri Premchand Pattnaik,Accountant and credited in the cash book on16.9.19 and deposited in Axis bank a/c no.7803 on 16.9.19.So the objection dropped.

PARA: 12 LOSS OF STOCK & STORE

12.1 - Loss of Transfer Certificate books shown in stock register.osp-94 to 95

During the course of physical verification of Transfer Certificate books with duplicates it was seen that there were a total number of 83 TC books with duplicatesphysically present as against the book balance of 221 numbers as on the date of physical verification, recorded vide stock register page no.14 before anytransaction on the day ,i.e on 27.09.2019. As such there was a physical shortage of 138 no of TC books as on 27.09.2019. It is to mention here that each transfercertificate warrants certain fee collection fixed by the University @ Rs. 3.00 per certificate . Thus the missing certificates of 13800 numbers accounts for Rs.41,400.00.

Therefore mismanagement of such saleable forms resulted in contraction of university revenue by Rs. 41,400.00. Since no reply was furnished by the local

78 / 218


authority audit could not arrive at a finite conclusion regarding the manner of utilization of such forms and therefore suggested for recovery to make good the lossof revenue Rs. 41,400.00 from the offcials involved in the affairs.

Therefore steps may be taken for recovery of Rs . 41,400.00.00 from Md.Nasim Retd. Sr.Clerk held responsible for the loss of certificates and compliancereported.



1 Md.Nassim Ex Sr.clerk Ravenshaw University CTC 41400

PARA: 13 AUDIT OF RECEIPTS

13.1 - Clarification Wanting Memo No 9/01.10.19

Non credit of Bank Drafts in the Bank:

While checking the Bank statement w.r.t cashbook and DCR it is seen that the deposit position against a sum of Rs.23602401.00 could not traced out in the passbooks of concerned banks during the financial year 2018-19.

The collection of money through bank drafts ensures the guarantee of collection on delivery of certain services that the university owes to its creditors. Thecollection may generally relate to committed dues of students enrolled in university or for the propose of enrollment through fresh admission process. Thereforetracing of such deposits made through bank drafts is critical to ensure that there is no shortfall of funds to carry out the academic programmes along with featuresand facilities such as insurance, health and parking provisions etc by the university. Non credit of fund to such a scale of Rs. 23602401.00 is alarming and could hithard on the program commitments in the University budget. The details of draft amounts as per cash book and DCR are furnished below.

SL No: Date of credit as per DCR/Cashbook Amount Amount as per bank

1 25.7.18 304320

2 26.7.18 989940

3 30.7.18 1815640

4 27.7.18 856125

5 1.8.18 9087230

6 20.8.18 4806820

7 21.8.18 255900

8 23.8.18 287110

9 24.8.18 910170

10 25.8.18 2242660

11 30.8.18 50000

12 31.8.18 19760

13 1.9.18 263980

14 4.9.18 1104300

15 6.9.18 27260

16 24.9.18 108500

17 30.3.19 68186

18 26.2.19 97500

19 29.11.18 150000

20 21.3.19 150000

21 28.3.19 7000

TOTAL=23602401

In response to audit objection statement issued the local authority stated that the memo complied but actually no compliance was furnished citing the reasons ofnon-credit of draft amounts in the bank pass books, Hence Rs.23602401.00 is kept under objection till the production of relevant document(s)/informationregarding reasons of non-deposit of draft amounts in next audit.

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13.2 - Less amount credited in the bank than the actual deposit by the student.memo no 7/21.9.19

While checking the DCR w.r.t bank pass books it was seen that a sum of Rs. 3490340.63 as detailed below has been less credited in the concerned bank thanthe actual deposit by the students on account of online admission for the academic session 2018-19.

Details of deposits as per DCR are given below:

Name of the Bank & A/C No. Date Amount shown as perDCR/Cashbook

Amount credited in bank asper bank statement

Less Credit

Axis Bank/1601 9.7.18 4409640 4409334.38 305.62

20.7.18 38640.00 38624.85 15.15

26.7.18 456320.00 455528.46 791.54

31.7.18 711930.00 711321.83 608.17

1.8.18 396760.00 396418.99 341.01

30.7.18 2865200.00 2381738.96 483461.04

6.8.18 451780.00 451421.52 358.48

7.8.18 158380.00 158353.57 26.43

8.8.18 70180.00 69765.94 414.06

17.8.18 198830.00 198799.91 30.09

3.9.18 768710.00 768601.20 108.08

4.9.18 118520.00 118293.79 226.21

13.9.18 187672.00 187647.57 24.43

15.9.18 685160.00 684776.15 383.85

18.9.18 685160.00 - 685160.00

25.9.18 2964308.00 2964040.00 268.00

26.9.18 2450870.00 2446105.12 4764.88

27.9.18 2529850.00 2526730.52 3119.48

28.9.18 2510212.00 2509189.40 1022.60

29.9.18 2305674.00 2305431.27 242.73

1.10.18 1488658.00 1488297.27 360.73

3.10.18 2656532.00 2652114.26 4417.74

4.10.18 4007300.00 4007150.38 149.62

5.10.18 3105782.00 3104524.57 1257.43

6.10.18 4181094.00 4179829.31 1264.69

9.10.18 6946134.00 6942411.75 3722.25

10.10.18 4832404.00 4830784.18 1619.82

11.10.18 839670.00 839250.87 419.13

16.10.18 177650.00 177112.86 537.14

30.10.18 2448320.00 164420.00 2283900

13.11.18 257834.00 257355.26 478.74

14.11.18 853130.00 853117.01 12.99

19.11.18 831420.00 831368.08 51.92

26.11.18 20620.00 20376.68 243.32

11.12.18 61140.00 60779.28 360.72

26.3.19 150050.00 150037.02 12.98

26.2.19 30570.00 30389.64 180.36

21.3.19 301240.00 300348.28 891.72

22.3.19 1053970.00 1053957.52 12.48

SBI online/6929 22.11.18 14635 5860 8775

TOTAL = 3490340.63

In response to audit objection statement issued the local authority stated that discrepancy amount wrongly repeated in the DCR on dated 17.9.18 , 18.9.18,and

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30.10.18. Therefore there was a net discrepancy of Rs 521280.63 even after excluding the repeated entries of DCR . It would be seen from the above table thaton 30.07.2018 there existed a difference of Rs 483461.04 which was not complied till the close of audit. Excluding the difference on 30.07.2018 , the balancedifference of Rs 37819.59 might have been due to tax or bank charges levied on the deposit money. Therefore the University authorities are suggested to apprisethe Banks, regarding the holistic purpose of collection of fees and its utilization, for recoupment of funds charged towards commission and other taxes. However tillthe discrepancy is reconciled, the differential amount of Rs 521280.63 or say Rs. 521281.00 is kept under objection.

13.3 - Less collection/Non collection of energy charges. Osp-56 to59

On checking of Electricity consumer Register it is seen that a sum of Rs.1043343.00 is still outstanding on staff as on 31.3.19. Dues fixed by the RavenshawUniversity is very nominal and most of the consumers consuming the electricity but not paying the nominal dues regularly. There was no revision of electricity dutyduring 2018-19 despite its huge revenue burden on university exchequer in view of rising unit charges by the distribution companies. The attention of authorities isdrawn on the matter and it is suggested that there should be a periodical revision of electricity duty proportionate to the consumption ratio of employees consumingfrom the energy pool of the university. Further the old outstanding electric dues as per the following list needs recovery from the consumers as given below.

Sl. No. Register page no. Name of the staffs. Amount due as on31.3.19

Amount collectedduring audit.

Challan no./dt /MRno./dt.

Balance amount

1 2 3 4 5 6 7

1 75/Old register Pabitra ranjanDas,Registrar office.

7920 3500 From salary bill 4420

2 77 Old Reg BharatBehera,Attendant,Dean office

3200 3200 MR 98664/4.1.20 0

3 78 Old Reg Arun kumar Tripathy 300 0 300

4 65 New Reg Binod kumarNayak,Issue section

100 100 MR 98628/6.12.19 0

5 66 New Reg Prakash Thappa,ITM 1200 1200 Challan 1/dt.27.11.19 0

83 Old Reg Sanatan Das 3200 3200 MR.98777dt.11.5.2020

0

6 85 Old Reg Sports Gallery(I) 19857 0 - 19857

7 86 Old Sports Gallery(II) 17529 0 - 17529

8 87 Old Reg Post Office 8945 8945 MR no.98682dt.10.1.2020

0

9 71 New Reg SBI including ATM 223045 - - 223045

10 72New Reg Axis bank ATM 55402 55402 MR 98726dt.15.2.2020

11 111 Old Reg Er. PWD 15000 0 - 15000

12 113 Old Reg Bharat ChandraBehera,PWD

6000 6000 Challanno.18/13.01.2020

0

13 126 Old Reg Pratima Naik,PHD 39380 0 - 39380

14 128 Old Reg Subasis Jena Line-I 72663 72663 MR 9863613.12.2019

0

15 129 Old Reg Subasis Jena Line-II 197898 197898 MR 98637dt.13.12.19

0

16 171 New Reg R.K.Sahoo,

S.P.Construction

24649 24649 Challan 1dt.25.11.2019

17 135 Old Reg AsutoshSahoo,Contractor

3457 0 - 3457

18 138 Old Reg PrabhakarSarangi,Hostel Staff

3500 0 - 3500

19 140 Old Reg Susanta K UmarSingh,Hostel Staff

2280 2280 Challan 20dt.13.12.19

20 142 Old Reg Kumar Behera,HostelStaff

5960 0 - 5960

21 144 Old Reg Shyam Sethy, HostelStaff

120 120 Challan no.10dt.27.11.19

-

22 146 Old Reg Jana Dei, Hostel Staff 2520 2520 Challan no.13dt.13.12.19

0

81 / 218


23 147 Old Reg Japani Dei 5195 1000 Challanno.4/11.2.2020

4195

24 149 Old Reg Rabi Naik, HostelStaff

7740 0 - 7740

25 151 Old Reg Jayram Swain, HostelStaff

600 0 - 600

26 111 New Reg Prasanna ku. Panda,Hostel Staff

600 0 - 600

27 155 Old Reg Sadasiba Dakua,Hostel Staff

4820 0 - 4820

28 157 Old Reg Baban Barik, HostelStaff

5720 0 - 5720

29 158 Old Reg Pradeep ku. Barik,Hostel Staff

6560 2000 Challanno.1/27.12.19

4560

30 160 Old Reg Benudhar Dash,Hostel Staff

4200 0 - 4200

31 161 Old Reg Saria Devi, HostelStaff

3710 2000 Challanno.14/17.1.2020

1710

32 162 Old Reg Rajani Dei, HostelStaff

120 0 - 120

33 163 Old Reg Prafulla Barik, HostelStaff

5500 0 - 5500

34 165 Old Reg Nihar Ranjan Das,Hostel Staff

6200 0 - 6200

35 166 Old Reg Kapilendra Diggal,Hostel Staff

1400 1400 MR 98683dt.13.1.2020

0

36 167 Old Reg Pitambar Nayak,Hostel Staff

4600 0 - 4600

37 168 Old Reg Ajay ku.Dash, HostelStaff

2400 2400 Challan no.9dt.30.11.19

&

Challan no.23dt.18.1.2020

0

38 169 Old Reg Pankaj Diggal, HostelStaff

2920 0 - 2920

39 170 Old Reg Chhabi Das, HostelStaff

550 0 - 550

40 171 Old Reg Raj kishore Sethy,Chhabi Das, HostelStaff

2334 0 - 2334

41 172 Old Reg Amulya Barik, ChhabiDas, Hostel Staff

9450 0 - 9450

42 173 Old Reg Jharendra Barik,Chhabi Das, HostelStaff

6650 0 - 6650

43 174 Old Reg Krushna Barik,Chhabi Das, HostelStaff

10790 0 - 10790

44 175 Old Reg Papu Mallik, ChhabiDas, Hostel Staff

9220 0 - 9220

45 176 Old Reg DhirendranathKhuntia, Chhabi Das,Hostel Staff

1800 0 - 1800

46 177 Old Reg Kalpataru Das,Chhabi Das, HostelStaff

8540 0 - 8540

47 178 Old Reg Abhaya ChandraDas, Chhabi Das,Hostel Staff

1320 1320 Challan 3 dt.13.1.20

& MR 98744

0

82 / 218


dt.29.2.2020

48 135 New Reg RamachandraSahoo,Chhabi Das, HostelStaff

1036 0 - 1036

49 180 Old Reg Khrista Das Pradhan,Chhabi Das, HostelStaff

5800 4000 Challanno.5/12.12.2019

1800

50 181 Old Reg Dhruba Charan Barik,Chhabi Das, HostelStaff

7940 0 - 7940

51 183 Old Reg Pradeep Ku. Das,Chhabi Das, HostelStaff

720 0 - 720

52 184 Old Reg Hemanta Ku.Sarangi, Chhabi Das,Hostel Staff

720 720 Challan no.3/dt.28.11.19

0

53 185 Old Reg Dhanurdhara Das,Chhabi Das, HostelStaff

720 0 - 720

54 186 Old Reg Fakir Sahoo, ChhabiDas, Hostel Staff

8420 0 - 8420

55 188 Old Reg Banamali Barik,Chhabi Das, HostelStaff

920 920 Challan no.21dt.9.12.19

0

56 189 Old Reg Sunaram Soren,Chhabi Das, HostelStaff

240 240 Challan no.22dt.21.1.2020

0

57 191 Old Reg Radharani Barik,Chhabi Das, HostelStaff

1560 1560 Challan no.24dt.27.01.2020

0

58 193 Old Reg NiranjanJena,Contractor,Lane-3

4419 0 - 4419

59 195 Old Subasini Panda 1531 1531 Deducted fromsalary.

0

60 197 Old Reg Ranjan Ku.Sahoo,Chhabi Das, HostelStaff

800 800 ChallanNo.5/28.11.19

0

61 200 Old Reg Prafulla KumarBarik,New PG Hostel

6120 0 - 6120

62 201 Old Reg Sudarsan Barik,EastHostel

6220 0 - 6220

63 203 Old Reg Sanjib Ku.Das (PHD) 35500 0 - 35500

64 208 Old SubasCh.Jena,Contractor

12538 12538 Challan no.8dt.4.1.2020

0

65 168 New Reg Executive Er.PHDDiv.I

62939 0 - 62939

66 169 New Reg AmarnathDash,Contractor

23112 0 - 23112

TOTAL 1008319

414106

594213

In response to audit objection statement issued local authority recovered Rs.414106.00 from the persons consumed the electricity leaving balance outstanding fora sum of Rs.594213.00. The local authority is suggested to take steps for recovery of balance Rs. 5,94,213.00 before they become over due. Hence Rs.5,94,213.00 is kept under objection till the amount is recovered from the consumers.

13.4 - Less House Rent deducted from the staffs of Ravenshaw University.osp-25 to osp-26.

Verification of the acquinttance roll of the staff of Ravenshaw University for the financial year 2018-19 it was seen that for the similar type of Quarters rent atdifferent rate has been collected without adhering to a common policy or principle. In absence of a definite policy regarding fixation of license fees of allotted

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quarters the provisions laid down by the Govt.of Odisha in the matter of allotment and realization of license fees applies mutatis and mutandis for allotment andrecovery of quarters dues from occupants. It is seen that faculties of Ravenshaw University have paid less amount of rent than the actual dues .As a result ofwhich Rs.27532.00 was collected less during 2018-19.Details of short collection are given below.

Sl.no. Qr.type Eligibility To whom allotted. Rent collected. Rent recoverable ascollected from otheroccupants.

Less collection.

SO-12(A) Professor Tapas RanjanSwain,Librarian

@103/pm @414/pm Rs.3732

SO-12(B) -DO- Asis Sahoo,Odia @294 @414/pm Rs.1440

SES-2 Reader Naveen kumarSahoo,Attendant

@103 @418 Rs.3780

SES-3 Reader Hemanta kumarKhuntia,SecurityStaff.

@103 @418 Rs.3780

SES-4 Reader SuraMohanty.Attendant

@103 @418 Rs.3780

MCF-B-2 Asst.Prof. Allahad kumarSahoo,Attendant.

@103 @293 Rs.2280

MCF-C-1 Asst Prof. Ashok kumarBarik,Lab Attendant

@103 @293 Rs.2280

MCF –D-1 Asst Prof. Suresh kumarBehera,LabAttendant.

@103 @293 Rs.1900(Left thequarter on 31.12.18)

MCF-D-2 Asst Prof Govind ChandraSingh,Lab Attendant.

@103 @293 Rs.2280

MCF-D-3 Asst Prof KumarTudu,AttendantJr.College

@103 @293 Rs.2280

TOTAL

Rs.27532

In response to audit objection statement issued local authority stated that ‘ the party has already been intimated to produce documentary evidence regarding rentfixation amount.” The reply of local authority is nothing but a delayed strategy for settlement of objection and therefore not acceptable in audit. The local authorityis therefore suggested to recover the less realization of license fees Rs 27,532.00 from the staff concerned and compliance reported.



1 Asis Sahu Odia Dept. Ravenshaw junior college,ctc 1440

2 Tapas Ranjan Swain Library Ravenshaw University CTC 3732

3 Naveen kumar Sahoo Attendant Ravenshaw University,ctc. 3780

4 Hemanta kumar Khuntia ,Securi ty Staff. ,Securi ty Staff.ctc 3780

5 Sura Mohanty. Attendant Ravenshaw University,ctc 3780

6 Allahad kumarSahoo,Attendant.

Attendant. Ravenshaw University,ctc 2280

7 Ashok kumar Barik,LabAttendant

Lab attendant Ravenshaw University,ctc 2280

8 Suresh kumar Behera,LabAttendant.

Lab attendant Ravenshaw University,ctc. 1900

9 Govind Chandra Singh,LabAttendant.

Lab attendant Ravenshaw University,ctc 2280

10 KumarTudu,Attendant,Jr.college

Attendant,Jr.college Ravenshaw University,ctc. 2280

13.5 - Non collection of Electricity dues and Water Tax from the staffs of Ravenshaw University. Osp-92 to 93.

On checking the Quarter allotment statement as made available to audit it is noticed that in many occasions the annexed SHED / out house of the main quarterhas been occupied by the sub staffs of the University under permission by the Professor / designated officer. While the quarter rent is collected from the allottees,

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the electric and water charges though fixed nominally (Electric charge @ Rs. 500.00 & Water charges @ 160.00 per month) are not being collected. Theconsumption of electricity and water services are being paid from the University account. Non collection of electric charges and water tax causing unnecessaryfinancial liability on the University. Audit objection memo was issued indicating the specific quarters and the annexed out house / SHED which were founddefaulters in respect of collection of electric charges and water tax as furnished in the table below with suggestion to recover the outstanding dues.

Sl.no Qr. Name andnumber

Name andDesignation

Electricity due.

@500/-pm.

Water Tax due.

@160/-pm.

Total due. Personsresponsible.

Compliance ofthe localauthority.

Remarks

1 SO-7/Out house AbhimanyuSahoo,Dept.ofEnglish

6000 1920 7920 Application fornew connectionrejected.

Rejected letternot produced toaudit forverification.

2 SO-8/-do- ArjunaMallick,New PGstaff

6000 1920 7920 Prof. Kishoreku.Das,Comm

From theQrts.owner Prof.Kishoreku.Das,Comm

3 SO-9(B)/-do- SasmitaBehera,Kathajodi Hostel

6000 1920 7920 Serviceconnectiongiven andpaying electricitydues in herfather’s nameK.Behera

Letter notproduced toaudit.

4 SO-12(A)/-do- AjayaBhola(Office)

6000 1920 7920 AjayaBhola(Office)

Staying in oneof the smallroom of insidethe Qrts.No.S.O.12-A

5 SO-13(B)/-do- BasantiNayak,Housekeeping

6000 1920 7920 Dr.PurnenduPadhi,Chem

From theQrts.occupiedby Dr.PurnenduPadhi,Chem

6 SO-13(B)/-do- PramodSwain(New PGStaff)

6000 1920 7920 PramodSwain(New PGStaff)

From New PGHostel

7 JO-2/-do- RajkishoreMoharana(House keeping)

6000 1920 7920 Mr.Anjan kumarKhuntia,SportsOfficer

From the Qrts.Occupied byMr.Anjan kumarKhuntia,SportsOfficer

8 Krishna Rao



9 Mr.AnjankumarKhuntia,SportsOfficer

Ashok(Driver)JO-3



10 JO-3/-do- Raju Driver 6000 1920 7920 Name is presentas per Quarterallotmentstatement.

11 JO-4/-do- LaxmiRout,Hostel

6000 1920 7920 From Qrts.Occupied byDr.Arati TripathyJr.College,Power supply fromCDD-II

12 JO-4 Mrs.A.Tripathy,ReaderOdia,Ravenshaw JuniorCollege.

6000 1920 7920 Name is presentas per Quarterallotmentstatement.

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13 JO-5/Out house ManguliBehera,Housekeeping

6000 1920 7920 From the Qrts.Occupied byDr.AlekhaSutar,Chem.Power supply fromCDD-II

14 Shed back ofGymnasium

Bunu,Groundman

6000 1920 7920 Bunu,Groundman

FromGymnasium

15 KaliaBarik,Hostelstaff

6000 1920 7920 His fatherBhasker Barik isa hostelworker,Devihostel.

Serviceconnectiongiven and he ispaying electricdues.

Deposit ofelectricity duesnot produced toaudit forverification.

16 TemporaryShed,Morningflat back

HrusikeshDash,Dayahostel

6000 1920 7920 No permission isthere in suchname.

Name is presentas per Quarterallotmentstatement.

17 Shed of Newhostel staff Qr.

ManuNayak,Newhostel.

6000 1920 7920 ManuNayak,Newhostel.

From Newhostel

18 KhyamanidhiBehera,Newhostel

6000 1920 7920 KhyamanidhiBehera,Newhostel

From Newhostel

19 NarayanRath,New hostel

6000 1920 7920 Left the hostel. Date notmention.

20 SukantaBarik,Newhostel.

6000 1920 7920 SukantaBarik,Newhostel

From Newhostel

21 BauribandhuBarik,Newhostel.

6000 1920 7920 BauribandhuBarik,Newhostel.

From Newhostel

22 Shed of Easthostel front

Pradeep kumarBarik,JC,Hostelstaff

6000 1920 7920 Payingelectricity dues.


23 Anil kumarMalick,LawnMali



24 Sarat kumarBarik,Lawn Mali



25 RajuSethi,Library



26 Bulu East hostelstaff



27 Mrs ManjulataPradhan,Devi


Deposit ofelectricity dues

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hostel not produced toaudit forverification.

28 East hostel frontstaff Qr.

Mrs.PhulaBarik,Devihostel



29 Mrs JoshnaraniDash,Hostelstaff



30 Mrs.MunaSethi,Hindi Dept

6000 1920 7920 Application fornew lineconnectionrejected.

Rejected letternot produced toaudit forverification.

31 Mr. PrafullaSenapati,Office

0 0 0 Not given powersupply.

32 SriB.K.Sahoo,Att.Jr.College

6000 1920 7920 No permission isthere in thatname staying.

Name is presentas per Quarterallotmentstatement.

TOTAL

RS.186000 RS.59520.00 RS.245520.00

Reply of the Local Authority is neither specific nor in pursuance to the audit objection. Whatever reply was furnished, was neither authenticated by the authorisedsignatory nor was endorsed with a letter. It was the written version of the In Charge of the Power House which was simply handed over to audit. Therefore auditdoes not consider it to be a reply of the University Authority. However the license fee against the occupants of such SHED / out houses have not been fixed forwhich there cannot be a legalised levy of electric and water charges from the occupants. But the said charges are being paid out of the University fund. In thisscenario it is crystal clear that such occupants are staying unauthorisedly within the campus of the University. Therefore a proper investigation be made regardinghow such unauthorised occupation have been allowed within the campus for which huge amounts are being drained out of the University fund towards payment ofelectric and water charges consumed by them. Hence the Local Authority is suggested to fix responsibility for collection of such outstanding dues on whose behestsuch unauthorised occupation were allowed.

13.6 - Less realization of Festival Advance from the retired contractual employees. Osp-73 to 74.

During audit it is seen that a sum of Rs.30,000/- (@15000 each)have been sanctioned to the following employees on the eve of Dushera Festival 2017.Out ofsanctioned amount only a sum of Rs.18820.00 was recovered from the Cotractual employees leaving a sum of Rs.14180.00.Details are given below.

Sl.no. Name of thestaff/Design.

Sanctioned amount Recovered amount Balance Particulars. Remarks

1 ManoranjanDas,MTS(Rtd.)

Rs.15000

Lr. No.4205dt.31.8.17.VCsanctioned on23.8.17

Rs.7720.00 Rs.7280.00 Recovered up to Jan2018.

Vr.no.857 to860/4.2.17=1500

Vr.no.977 to980/3.1.18=1500

Vr.no.1072/2.2.18=4720

2 Sri Prafulla ChandraNayak,Rtd. Headclerk

Rs.15000

Lr. No.4205dt.31.8.17.VCsanctioned on23.8.17

Rs.8100 Rs.6900 Recovered up to Feb2018.

Vr.no.857 to860/4.2.17=1500

Vr.no.977 to980/3.1.18=1500

Intimate vide LR.No.688 dtd.26.02.18

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Vr.no.1072/2.2.18=5100

TOTAL RS.14180

In response to audit objection statement the local authority stated that regarding the non recoupment of FA letter has been issued to Sri Prafulla Chandra Nayak,Rtd. Head clerk and remained silent regarding any action taken against Manoranjan Das, MTS(Rtd.).So it is instructed that the local authority should take steps torecover the amount from the person concerned, failing which the sanctioning authority shall be held responsible.



1 Manoranjan Das MTS Ravenshaw University CTC 7280

2 Prafulla chandra Nayak,RtdHC

Prafulla chandra Nayak,RtdHC

Ravenshaw University CTC 6900

13.7 - Irregular deduction made towards TDS on FDR in Kathajodi Hostel.osp-5

During checking of FDR of Kathajodi hostel, it is seen that Rs.4954.00 has been less credited by bank than the due ( i.e matured value RS.642067.00 has beengiven by bank instead of Rs.647021.00) after maturity of a FDR on 17.11.18. It is ascertained from the local authority that the said amount is deducted by the banktowards TDS. As Ravenshaw University is a Govt.establishment and the transactions are exempted from TDS ambit, no TDS should have been deducted by thebank.


Sl no. TDR No. Maturity date Principal amount Actual Maturedvalue

Matured amountgiven by bank

Difference Period

1 34404079844 17.11.18 610873 647021 642067 4954 Yearly

Total Rs.4954.00

Memo was issued asking the local authority to take steps for reversal of the amounts debited towards TDS. But till close of audit no amount could be shownreturned. As such the local authority is instructed to take effective steps to get back the amount under intimation to audit as well as take necessary precautionarymeasures to prevent such deductions towards TDS henceforth.

13.8 - Irregular deduction made towards TDS on FDR in Devi Hostel.osp-22

During checking of FDR of Devi hostel it is seen that Rs.3369.00 has been less credited by bank ( i.e matured value RS.351770.00 has been credited by bankinstead of Rs.355139.00) after maturity of a FDR on Dt.29.9.18. It is ascertained from the local authority that the amount deducted by the bank is due to TDS.AsRavenshaw University is a Govt.establishment and the transactions are being made in the interest of the student, no TDS should have been deducted by the bank.


Sl no. TDR No. Maturity date Principal amount Actual Maturedvalue

Matured amountgiven by bank

Difference Period

1 31238088577 29.9.18 332904 355139 351770 3369 Yearly

Total Rs.3369.00

Memo was issued asking the local authority to take steps for reversal of the amounts debited towards TDS. But till close of audit no amount could be shownreturned. As such the local authority is advise to take effective steps to get back the amount under intimation to audit as well as take necessary precautionarymeasures to prevent such deductions towards TDS henceforth.

13.9 - Less credit of Hostel fees by Axis bank than the actual deposit. Kathajodi Hostel osp-4

While checking the DCR with reference to deposit challan of Axis bank it is seen that on 28.2.19 total deposit by hostel from Rt. No. 76 to Rt.no.82 wasRs.30041.00.But due to arithmetical inaccuracy the amount has been deposited in the bank as Rs.30032 instead of Rs.30041.00.As a result of which Rs.9.00 lessdeposited in the bank.

In response to audit objection statement issued Rs. 9.00 deposited by axis bank in the Axis bank a/c no.7803 on 27.8.19.So the objection dropped.

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13.10 - Less credit in the bank than the actual deposit by the student.osp-21

During checking of cash book of Devi hostel with reference to pass book it is seen that on 26.2.19 less amount has been credited in the bank.

Sl.no. Name of the bankand account number.

Date of credit Amount as perDCR/Cash book.

Amount as per bank.

Less credit Remarks.

1 Axis ban a/c no.1951954

26.2.19 Rs.16553 Rs.16533 Rs.20 DCR page 78dtd.26.2.19

TOTAL Rs.20

In response to audit objection statement issued local authority deposited Rs.20.00 in Axis bank on Dt.30.9.19.Hence the para dropped.

13.11 - Less unutilized money refunded in Money Receipt than the actual due.osp-39

A sum of Rs.20000 has been taken by Dr. M.Pati,English on 9.5.13 and another Rs.20000 taken ondt.5.11.12.After that Rs.37680.00 adjusted on production ofvoucher and Rs.2300 refunded vide MR No.93942 instead of refunding Rs.2320.00.As a result of which Rs.20.00 less refunded and needs recovery.

In response to audit objection statement the local authority recovered Rs. 20.00 vide MR No.93992 dt.14.1.20 and the para dropped.

13.12 - Less recovery of Festival Advance from the salary of Md.Nasim. osp-67

During audit it is seen that violating the govt. guidelines, a sum of Rs. 15000/- has been sanctioned as FA to Sri.Md.Nasim, Ex- Contractual Clerk vide Pageno.335(Block grant Employees)/Bill no.67 dt.23.9.17 and cheque no.320777 dt.22.9.17. But only a sum of Rs.13500/- has been recovered from him leaving a sumof Rs.1500.00 till his disengagement as ascertained from the acquittance no.127/P-136 for the year 2018-19. So Rs.1500 needs recovery from him.

Local Authority intimate Md.Nasim vide Lr no.4523(A) dt.20.12.2019 to refund the amount and also gave copy to Spl.Tresury officer,Nayabazar,Cuttack vidememo no.4524 dt.2012.19 requesting to recover the said amount from the pensionary dues bearing number EDU536289 and convey the deduction schedule tothe COF ,Ravenshaw University ,Cuttack in order to comply the objection. For this the sanctioning authority shall be held responsible in case the amount is notrecovered before next audit and comes under the time period of more than one year as outstanding advance. Till then the amount of Rs. 1500.00 is held underobjection.

13.13 - Less deposit of Penal License fee for occupying the Govt. Quarter noJO-07 by Sri Narendra Prasad Rout,Ex-Sr.Clerk. osp-77 to osp-78.

During the course of audit it is seen that Sri Narendra Prasad Rout, Ex-Sr.Clerk though retired on 30.11.13 but has not vacated the Govt.Quarter till date.Unauthorized retention of Govt. Quarter to a Govt.servant is not allowable for such a long period as per Govt. rule. So penal license fees imposed up to March2017 as per Lr. No.2602/LFA(CTC) Dtd.29.7.17 is Rs.198653.00 which was suggested for recovery in previous audit has been effected. But it is ascertained fromthe file no. IA-32/2002 Non Gazetted section of Narendra Prasad Rout that the license fee at penal rate for the period from April 2017 to August 2017 amounting toRs. 41,300.00 @ 8260/- has not been deposited.

In response to audit objection memo the local authority remained silent regarding payment of dues which is not acceptable by audit and needs recovery from him.The details are given below.

Sl.no. Name of the staff. Period Amount

1 Sri Narendra Prasad Rout,Ex-Sr.Clerk Up to March 2017 Rs.198653.00 (Already surchargedpreviously).

April 2017 to Aug-2017 Rs.41300 .00 (Surchargeable amount).

TOTAL 239953/-



1 Narendra PrasadRout,Ex-Sr.Clerk

Ex-Sr.Clerk Ravenshaw University CTC 41300

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13.14 - Hostel fees less credited by Axis bank than the actual deposit.Kathajodi hostel osp-4

Dealt in para 13.9

13.15 -

Para settled.

PARA: 14 AUDIT OF EXPENDITURE

14.1 - Clarification Wanting Chief Warden cashbook Memo no-62/3.03.2020

Wasteful expenditure in installation of Sanitary Napkin Vending machine in ladies hostels of Ravenshaw University( Memo No. 62/03.03.2020):-

A sum of Rs.199544.00 was paid to Hygiene Solutions towards purchase of 6 nos. of Sanitary Napkin Vending Machines vide vr. No. 134 dated 19.01.2019 ofChief Warden Cashbook for the use of Ladies Hostel Boarders.

On checking it was seen that out of Rs.199544.00 was incurred expenditure towards purchase of 6 nos. of Sanitary Napkin Vending Machines with bonuspackage of 3240 nos. of napkins. The machines were targeted to be installed in 6 ladies hostels to supply napkins to its boarders at a subsidized rate of Rs. 10/unit. The boarders are required to `insert a Rs. 10 coin into the machine to obtain a unit of napkin. The amount shown `inserted are to be treated as sale proceedsof the napkin. On verification of Central register of the machines, it was learnt that all the 6 machines were issued to 6 nos. of ladies hostel which were installed inthe respective hostels loaded with 550 units of napkins to dispense with inserting of Rs. 10 coins. Audit inquired about the status of the operation of the machines and the collection of the sale proceeds of the napkins. It was ascertained that no sale proceeds were received from any of the hostels. When asked about, thecaretakers explained that the machines are not in operation mode and therefore it is practically not being used by the boarders. On cross verification of hostelaccount, it was also confirmed that no sale proceeds towards the sale of napkins were received from any of the hostel.

The mission was appreciably thought off. But where the lacuna noticed was in its operational and implementation stage. Lack of proper monitoring and timelyredressal of complaints either from machinery front or from human front were not properly looked after. The resultant outcome was that the whole investment ofRs. 1,99,544.00 which could have fetched an amount of Rs. 5400 in each spell of loading was totally went into the abysmal. To make it clear from audit point ofobservation, the University inflected a to front loss; wasting Rs. 1,99,544.00 financially and losing an recurring income of Rs. 32400.00 as well as debarring thestudents from getting the napkins at a subsidized rate.

Since, the audit objection was not definitely complied with and the authority as well as the hostel management did not feel it proper from their point of view torespond sensibly, audit comes to the conclusion that it is a sure case of wastage of University money due to negligence of some of its office bearers. Thus, theamount of Rs. 32400.00 being an explicit loss to the University fund is suggested recovery for which the following persons are held responsible for their nonperformance of official duties as were assigned to which invited such a pecuniary loss.

Name of the Hostels Name of the Hostel Wardens Amount

Kathajodi Dr. Shamita Mahapatra 5400

Parija Dr.Bijayalaxmi Das 5400

Mahanadi Dr. Ranjana Bajpai 5400

Devi Dr.Sabita Nayak 5400

Daya Dr. Supravha Sahu 5400

Bhargavi Dr. Anjuman Ara 5400

TOTAL 32400



1 Dr. Shamita Mahapatra Associate Prof. Ravenshaw University Cuttack. 5400

2 Dr.Bijayalaxmi Das Assistant. Prof. Ravenshaw University,Cuttack 5400

3 Dr. Ranjana Bajpai Associate Prof. Ravenshaw University,Cuttack 5400

4 Dr.Sabita Nayak Assistant. Prof. Ravenshaw University,Cuttack 5400

5 Dr. Supravha Sahu. Associate Prof. Ravenshaw University,Cuttack. 5400

6 Dr. Anjuman Ara Asst. Professor At-Raveshaw University 5400

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14.2 - Career biodata of Sri Chinmay Barik,Resourse person of Civil Service Coaching Centre.osp-47

On checking of vr.no.7/8.5.18, it was revealed that a sum of Rs 19000.00 was paid to Sri Chinmaya Ku. Barik, Resource person” to the IAS aspirants enrolled for2018-19. As per the bio-data supplied to audit Sri Chinmaya Ku. Barik, Resource person, Civil Service coaching centre,he is a B.Sc. student. He is taking classesof Mathematics and Reasoning to the aspirants of IAS and taking Rs.1000.00 per class. However there was no specific guidelines were followed by the Universityauthorities in appointment of resource persons for such challenging examination. Further the preliminary result of enrolled students of last two years is notencouraging . One of the reasons may be attributed to the fact of non recruitment of qualified resource persons. Further the monitoring aspect as contemplated in“Opening of Civil Service Coaching Centre.” Therefore the University Authority were suggested to meticulously follow the guideline in selection and appointmentof resource persons and compliance reported to audit.Details of the classes taken by Sri Barik are given below.

Name of the Resource Person No. of classes takenvr.no.7/8.5.18

No. of classes takenvr.no.8/13.7.18

Total class taken. Amount paid

@1000/-per class.

Sri Chinmaya Kumar Barik. 11 8 19 Rs.19000.00

14.3 - Payment made to Asst.Librarian,Sri Gyana Ranjan Biswal of Civil Service Coaching Centre by violating the Govt. guideline. Osp-49

While checking the cash book with reference to acquittance of Civil Service coaching centre it is seen that a sum of Rs.24000.00 was paid to Sri Gyana RanjanBiswal,Asst. Librarian for the period from April 2017 to May 2018 as detailed below.

Sl.no Vr. No./dt Period Amount(Remuneration per month)

1 1/10.10.17 4/17 Rs.3000

2 5/17 Rs.3000

3 6/17 Rs.3000

4 5/21.3.18 1/18 Rs.3000

5 2/18 Rs.3000

6 6/6.4.18 3/18 Rs.3000

7 7/8.5.18 4/18 Rs.3000

8 8/13.7.18 5/18 Rs.3000

TOTAL Rs.24000

In support of payment audit objection statement issued to produce the following informations.

i)Whether ear-mark Library room for Civil Service coaching centre present in Ravenshaw University or not.

ii)Total number of books purchased till now.

iii)Issue register of library books.

iv)Library stock register.

v)Purchase voucher of News papers,Magazines and Journals.

Audit also verified the cash book w.e.f dt.30.3.2017 to dt.31.3.2019 regarding the purchase of Books,Journals and News papers.On verification it is seen thatneither any books nor any News papers or Journals were purchased for Library of Civil Service Coaching Centre.Which imply that without provision ofinfrastructure the payment has been made by violating Lr. No.4328/HE-PTC-SCHM-0001/2015/HE dt.16.2.17.

In response to audit objection statement issued local authority stated that,

“The Library which was with the IAS Coaching Centre is now with the Civil Service Coaching Centre.Gyanaranjan Biswal is being engaged in the Library.Studentsare referring the books and other study materials in the library.As Sri Biswal has the experience of working in IAS Coaching Centre,he is being given the charge ofthe part time Library Assistant of the Library of Civil Service Coaching Centre.”

The reply of the local authority is not convincing at all.Because after closer of IAS Study Centre neither stock of books nor stock of Computers,Xerox machine,Printer etc were handed over to Civil Service Coaching Centre nor the stock register of contingent and books were produced to audit for verification.Audit alsoasked to produce the Library stock and issue register of books issued to students of Civil Service Coaching Centre through issue of objection statement.In this

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regard memo is return back with nil reply. In absence of the reply of the Local Authority it could not be ascertained whether the stock of books meant for erstwhileIAS coaching centre were utilized for the purpose of Civil Service coaching. Hence the stock and issue register may be produced to next audit and till then theamount of expenditure Rs. 24,000.00 paid to Sri Gyanaranjan Biswal, Part time Library assistant which is regarded as idle salary is kept under objection.

14.4 - Reason of non commencement of Civil Service Coaching Centre Class from 1st January 2019 is wanting .osp-51

It is ascertain from the Civil service coaching centre cash book that first batch of 2019 admission process for the Preliminary Examination has not beencommenced from 1st January 2019 to 31st March 2019.Which violate the Civil service Coaching centre guide line.It is clearly mentioned in the guide line as well asin the note sheet page-1 of CSCC file no.01/CSCC/2017 that the centres be started immediately after due `selection within February, so that commencement ofclasses will be in the month of Ist week of April 2019.But the classes were started during August 2019.

In response to audit objection statement issued local authority stated that,”the present co-ordinator took charge in April 2019 and due to Fany cyclone classes gotdelayed and were started in August 2019”.

The reply of the local authority is not convincing at all.BecauseFany cyclone took place in the month of May 2019and Students are unable get coaching andguidance from the resourse persons for 2019 priliminary examination.It is also seen that classes were taken during August 2019 for Preliminary by violatingLr.no.4328/HE/dt.16.2.17.Due to non commencement of classes in due time students are unable to get proper guidance for 2019 Preliminary exam and UniversityAuthorities were suggested to take stock of the matter for necessary remedy.

14.5 - Unauthorized admission of students in IAS Coaching Centre at Ravenshaw University during 2016-17 and drawal from different allotment. Osp-60to osp-63, osp-96.osp-103 to 105,112.

Hon’ble VC communicated Officer in charge IAS coaching centre vide Memo no. 215/VC-RU/2016 dt.25.8.16 to postpone the admission of students in IASCoaching centre till the response is received from the TE&SCERT,Dept. of School & Mass Education,Govt. of Odisha.In violation of aforemention order admissionof 143 nos. of students has been enrolled as seen from the admission register for the year 2016-17.

Instead of surrender the money, Incharge Officer,IAS Coaching Centre adopted such an irregular process as a result of which allotment placed by the Govt.was utilized on remuneration of Faculty members,Contingent,Salary and allowances along with RCM,TE,FA of Junior clerk.And the process is still continuing. Onfurther verification it is seen that after 2016-17 no admission of students were made during 2017-18 and 2018-19.

Details of the amount drawn are given below.

Sl. no Year Head Bill no. AllotmentReceived

Amount utilised Balance Surrender amount.

1 2 3 4 5 6 7

I 2016-17

FA 69 15000 15000 0

RCM 135 3000 3000 0

TE 136 1000 1000 0

OC 129 10000 10000 0

Remuneration 137 100000 99900 100

Total 129000 128900 100 Letter notproduced to audit.

II 2017-18

FA 78 15000 15000 0

RCM 149 3000 3000 0

TE 150 1000 1000 0

OC 151 11000 11000 0

Remuneration 152 100000 19950 80050


III 2018-19

FA 78 15000 15000 0

RCM 153 5000 5000 0

TE 154 1000 1000 0

OC 155 12000 3570 8430

Remuneration - 204000 - 204000

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GRAND TOTAL 496000 203420 292580

Further it is noticed from the File no.IA.11.2012/IAS that allotment for the year 2016-17 and 2018-19 amounting to Rs.123470.00(Rs.113900+Rs.9570) was drawnwithout approval of competent authority.It is not understood how the bill was drawn without the approval of the competent authority.Again it is noticed from the saidfile at N/3 that allotment for the year 2017-18 was drawn after obtained approval of Hon,ble,VC on 14.03.2018.The basis on which the bill was approved aftercloser of IAS Coaching centre has not been incorporated in the file.

Non production of records:-

1)Attendance register of students for the year 2016-17 not produced to audit.

2)Cash book page no.18 to page no.24 and page no.26 to page no.31 neither signed by OIC,IAS coaching centre nor signed by COF.

3)Faculty attendance register not approved by OIC,IAS Coaching Centre for taking classes.

4)Purchase committee file for purchase of required items and also indent not produced to audit.

5)Stock register of books and other contingent not produced to audit.

IRREGULARITIES.

On scrutiny of vouchers the following irregularities were noticed.

1)RCM bill 2016-17 does not bear the signature of Medical Officer.Neither essentiality certificate nor pre`scription of Medical Officer is available to audit.Passed forpayment in the bills also not endorsed.

2)Prime Facia of 2016-17 cash memo does not seem to be proper due to disorder of numerical number of cash memo.Details are given below.

i)Cash memo no.58043/3.11.2016

ii) Cash memo no.58334/09.01.2017

iii) Cash memo no.55889/04.02.2018 How

3)Payment made towards News papers before receipt of News paper.In the cash memo payment for March 2017,bill date is 08.03.2017 and the said voucherapproved on 15.03.2017.

4)As revealed from the faculty attendance register the IAS Coaching centre has been discontinue from 31.03.2017.But contingent expenditure bill has beenincurred just on the eve of the discontinue of the IAS coaching centre.Which is not proper.Only to exhaust the allotment,abrupt expenditure has beenadopted,which is not appropriate expenditure.

5)Cash memo of medicine bill for the year 2018-19 amounting to Rs.5000 as detailed below seems to be fabricated as the number of cash memo has beenmaintained haphazardly instead of chronologically.

Cash memo no. Date Amount Particulars

3586 3.11.2018 Rs.2323 Srikhetra Medicine Store,KathagolaRoad,CTC.

3504 08.01.2019 Rs.2684 Srikhetra Medicine Store,KathagolaRoad,CTC.

6)In case of Travelling Expenses hire vehicle is not admissible for Sri Gyana Ranjan Biswal,Jr.Clerk as his Grade pay is Rs.2000/-.Again the journey from Cuttackto BBSR from 10 PM to 6AM is also not free from doubt.

7)Again regarding scrutiny of the RCM bills for the year 2016-17 to 2018-19 the following medicines of each year are found to be inadmissible.

i)Pantocid

ii)Sucral

iii)Zofer

Audit objection statement issued returned back with the following replies:-

i)VC stated that,”I joined in VC on 31.12.2017.The file was submitted to me on 14.3.2018.No where in the note sheets prior to that,in that file, closer of the centrewas mentioned.Hence,I approved unaware of the fact.The COF had approved and the last date of submission to the Treasury was 15.3.2018.Thus I approved.”

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ii)Registrar stated that,”As a DDO Iam competent to approve.It pertain to year 2018-19.

iii)COF stated that approval of the competent authority at N/2 in IAS Coaching Centre file is produced to audit for verification and para raised may be dropped.

iv) In charge Officer,IAS Coaching Centre,Sri Subrat Acharya complied in objection statement that,”the IAS Coaching Centre was closed in the academic sessionfrom 2017-18 onwards.So the contingent expenditure made during 2017-18 and 2018-19 to be realized from the Junior Clerk of IAS Coaching Centre.Thedeclaration of remuneration paid to the resourse persons are provided to audit for verification.

So Rs.45236.00 needs recovery from Sri Gyana Ranjan Biswal, Junior Clerk of IAS Coaching Centre..Details are given below.

Sl. no Year Head Bill no. AllotmentReceived.

Amount utilized. Recovery amount. Reason ofrecovery.

1 2 3 4 5 6 7 8

I 2016-17

RCM 135 3000 3000 Rs.429.00 In admissibleMedicine as perGovt. guideline.

i)Pantocid(Gasmedicine)=Rs.238

ii)Sucral(Antacid)=Rs146

iii)Zofer(Vomiting)=Rs45

Total=Rs.429.00

TE 136 1000 1000 Rs.680.00 As per his Gradepay Rs.2000 onlyRs.120 DA and toand fro Bus fare isadmissible.So fortwo days i.e22.2.17 and27.2.17Rs.320.00(40x2bus fare+120x2DA) is admissibleand Rs.680.00needs recovery.

OC 129 10000 10000 Rs.6493.00 i)Paid to Vender for Magazines andNews papers forthe period 4/16 to3/17 on 8.3.17.i.ebefore end ofMarch 2017.Soout of Rs.2700(Newspaper Rs.1500+R.Digest Rs.1200)only Rs.2475.00 isadmissible and Rs.225 recovery..

ii)Session closedon 31.3.17 and 20pkt chalk,8 pktJK Paper,2pcduster,1pccatridge,purchased on 5.3.17 is notadmissible. Sototal Rs.2815.00

94 / 218


needs recovery.

iii)Session closedon 31.3.17 andprinting of Identitycard 143 numbersamounting to Rs.3453.00 is notadmissible byaudit.So totalrecovery is Rs.6493.00(225+2815+3453)

Remuneration 137 100000 99900 0

As per thedeclarationstatement ofremuneration paidto the resoursepersons producedby I/C Officer,IASCoaching Centre.

Total 114000 113900 7602.00

II 2017-18

RCM 149 3000 3000 429 In admissibleMedicine as perGovt. guideline.




Total=Rs.429.00

TE 150 1000 1000 680 As per his Gradepay Rs.2000 onlyRs.120 DA and toand fro Bus fare isadmissible.So fortwo days i.e22.2.18 and27.2.18Rs.320.00(40x2bus fare+120x2DA) is admissibleand Rs.680.00needs recovery.

OC 151 11000 11000 11000 As IAS CoachingCentre closed on31.3.17 and I/CIAS CoachingCentre statedthatcontingentexpenditure madeduring 2017-18and 2018-19 to berealized from the Junior Clerk of IASCoaching Centre.

Remuneration 152 100000 19950 19950 Regardingpayment nodeclaration

95 / 218


statementproduced by by I/COfficer,IASCoaching Centre.

Total 115000 34950 32059.00

III 2018-19

RCM 153 5000 5000 1325 In admissibleMedicine as perGovt. guideline.




Total=Rs.1325.00

TE 154 1000 1000 680 As per his Gradepay Rs.2000 onlyRs.120 DA and toand fro Bus fare isadmissible.So fortwo days i.e8.11.18 and 6.2.19Rs.320.00(40x2bus fare+120x2DA) is admissibleand Rs.680.00needs recovery.

OC 155 12000 3570 3570 As IAS CoachingCentre closed on31.3.17 and I/CIAS CoachingCentre statedthatcontingentexpenditure madeduring 2017-18and 2018-19 to berealized from the Junior Clerk of IASCoaching Centre.

Remuneration - 204000 - 0

Total 222000 9570 5575.00

GRAND TOTAL 451000 158420 Rs.45236.00



1 Gyanaranjan Biswal Jr. clerk Ravenshaw University CTC 45236

14.6 - Irregular payment of Remuneration for Examination work to the teaching staffs and Irregular payment of Honorarium or Extra Remuneration tothe non teaching staffs of Ravenshaw University.osp-108& osp-123 to osp-125.

It is proper to mention here that, the guidelines of the UGC published in the Orissa Gazette No.1546 dt.3.11.89 approved through ResolutionNo.44032/VE/N/115/89(pt.)/EYS dated.6.10.89 by the Govt. in the erstwhile EYS Dept. with concurrence of the Finance Dept. vide U.O.R.No.620/PCC dated6.10.89 has expressly prohibited payment of remuneration towards examination duties such as invisilation,setting of question paper valuation of Answer `scriptsand other examination purposes to the employees covered under UGC scale.Teachers shall discharge their duties relating to examination including valuation andtabulation,question setting and moderation as part of their academic function.Commissioner-cum-Secretary,Higher Eduation,Govt. of Odisha, vide his letterNo.XVIII.HE(A)42/10 30050(19)/HE dated 16/10/2010 prohibited payment of remuneration for examination related work to examiners getting UGC scale of

96 / 218


pay.The same was also clarified by the Higher Education Dept. vide its Lr.No.532(27)/HE.Dt.6.1.2011.However,it was observed that during 2018-19, payment wasmade to the teachers of the University covered under UGC Scale as remuneration for examination work.

Clause255 (1)(i) of the Orissa University Statute 1990 says that “Honorarium” means recurring or non recurring payment granted to an employee from theGeneral Fund of the University as remuneration for special work of an occasional or intermittent character done beyond normal working hours without detrimentsto normal work.”

As per Clause 265 of the statute Honararium may be granted to non –teaching employees for conduct of examination etc.after passed by the Chanceller.

As perOUF Statute 263 an employee’s duty time shall be wholly at the disposal of the University which can be utilized in any manner required without payment ofany additional remuneration.

As perRule 31 OUAM 1987”University employees required to undertake work of an urgent and time bound nature over and above the normal work may be paidhonorarium at the rates approved by theState Govt. and Chancellor.

Ceiling of Rs.20000.00 was fixed on the payment of honorarium vide F.D.O.M No.43552/F.Dt.12.10.2010.Besides this vide Lr. No.43408/F dt.10.10.2011,it wasclarified that in case where honorarium linked to pay is granted to Govt. employees for performing additional work of special and arduous nature on regularbasis,the quantum of honorarium in such case,will be decided by the competent authoritywith prior concurrence of the Finance Department keeping in view thevalue of additional service rendered by the employee and the terms and conditions laid down in F.D.O.M No.18239/F.Dt.13.5.1971 and No.48239/F.Dt.23.10.1976.

However,it was observed that during 2018-19 a sum of Rs.9175885.00 was paid to the teachers of the Ravenshaw University

covered under UGC Scale as remuneration for examination work and extra remuneration to the teaching and non-teaching staff other than those working inexamination during the normal office hours.This was contrary to Clause 265 of the Orissa University Statute 1990.

Details of payment are given below.

Sl.no Vr. No/date Amount Particulars Name of the cash book.

1 20/7.4.18 114565 Admission,Dr.B.K.Panda,Physics

General fund

2 70/19.4.18 10603 Examination A.K.Kanungo

3 75/23.4.18 47103 Admission 2017 Alok RanjanTripathy,M.Sc Comp.Sc

4 94/27.4.18 20000 Examination,A.Dansana,Edn.

5 151/14.5.18 50946 Admission,Prof.C.P.Nanda,Hist.

6 165/22.5.18 25700 Admission/Entrance,D.Mohapatra & Others

7 171/22.5.18 17486 Examination B.Ed.Prof.G.C.Nanda

8 172/23.5.18 5100 Entrance exam U.K.Mishra &others

9 186/23.5.18 37400 Entrance exam.B.D.Mohapatra& others

10 187/23.5.18 57500 Entrance exam D.Mohapatra &others

11 188/23.5.18 23700 Entrance exam Prof.P.Sarangi& others

12 189/23.5.18 51100 Entrance examDr.D.Mohapatra & others

13 190/23.5.18 35200 Entrance exam Dr.P.K.Jena &others

14 191/23.5.18 28300 Entrance exam S.Soven &others

15 203/29.5.18 53000 Entrance exam Prof.L.K.Mishra&others

16 204/29.5.18 36100 Entrance exam Prof.LunaSamanta & others

17 205/29.5.18 22600 Entrance exam Prof S.P.Das &others

18 206/29.5.18 52300 Entrance exam D.B.Tuli &others

19 207/29.5.18 33600 Entrance exam Prof.A.Das &

97 / 218


others

20 208/29.5.18 55500 Entrance examDr.D.Mohapatra & others

21 209/29.5.18 47400 Entrance exam Prof .S.P.Das& others

22 210/29.5.18 25600 Entrance exam Dr.K.K.Das &others

23 211/29.5.18 51500 Entrance examDr.D.B.Mohapatra & others

24 212/29.5.18 34100 Entrance examProf.P.Mohapatra & others

25 214/30.5.18 36700 Entranceexam.Prof.R.N.Mishra & others

26 215/30.5.18 21200 Entrance exam.Dr.S.Padhi&others

27 216/30.5.18 51000 Entrance exam.Dr.P.K.Jena &others

28 217/30.5.18 26800 Entranceexam.Dr.S.K.Acharya & others

29 218/30.5.18 31700 Entranceexam.Dr.D.Mohapatra &others.

30 219/30.5.18 31300 Entrance exam.Dr.MadhusmitaPati & others.

31 220/30.5.18 38700 Entrance exam.Dr.D.B.Mohapatra.

32 221/30.5.18 11600 Entrance exam.Dr.G.R.Swain& others.

33 282/21.6.18 64000 Entrance exam. M.P.Rout &others.

34 294/25.6.18 38700 Entrance exam. Dr.T.K.Pany &others

35 535 to 536/18.8.18 80000 Entrance exam. BijaylaxmiDas,HOD ,Odia

36 701/25.9.18 100000 Admission 18-19Dr.D.Mohapatra,Co-ord.

37 717 to 717/1.10.18 44400 Entrance 2018 Ph.D & M.Phil

38 746/5.10.18 92000 Entrance exam SangeetaRath, & others

39 779/11.10.18 104796 Entrance Dr.SujataMangaraj,MBA

40 787/12.10.18 187000 Admission,M.P.Rout & others

41 948/8.12.18 14334 Examination Dr.SudarsanMishra,Edn.

TOTAL 1910633

1 1/2.4.18 31500 Dr.B.L.Das,Odia Examination cash book.

2 2/2.4.18 300 P.K.Mohapatra,Bot,M.Philexam

3 6/2.4.18 49337 D.Senapati,Course co-ordexam

4 7/3.4.18 300 Dr.S.Padhi,Bot,M.Philevaluation

5 8/3.4.18 300 B.K.Panda,Phy,-do-

6 21/3.4.18 14944 Dr.G.R.Swain,Pol.Sc.

7 22/3.4.18 21861 -do-

8 24/3.4.18 108969 P.Tripathy

9 25/4.4.18 11369 Durga charan Das,Comp.Programmer

98 / 218


10 26/4.4.18 5426 P.C.Pattnaik-do-

11 27/4.4.18 5426 G.K.Barik-do-

12 28/4.4.18 3391 S.K.Pradhan,Attendant

13 29/4.4.18 4548 S.R.Reddy,Attendant

14 30/4.4.18 4907 D.P.Das,Tech.Asst

15 31/4.4.18 3990 L.Moharana,Ar

16 32/4.4.18 6800 P.K.Sahoo,Jr.clerk

17 33/4.4.18 7000 G.R.Biswal-do-

18 34/4.4.18 6400 A.K.Barik,Lab Attendant

19 35/4.4.18 6400 S.K.Dash-do-

20 36/4.4.18 5940 U.C.Ray –do-

21 37/4.4.18 5940 K.C.Das,Attendant

22 38/4.4.18 5940 H.K.Rout,W/M

23 39/4.4.18 3620 Simadri Gouda,Attendant

24 40/4.4.18 2796 S.P.Moharana,Attend.

25 41 3036 Pitambar Naik-do-

26 42 3036 B.B.Naik,OA

27 45 18840 D.K.Ojha,Asst.Prof,Comm,valuation

28 46 630 -do-

29 47 3660 -do-

30 48 5850 -do-

31 49 3480 -do-

32 50 3180 -do-

33 51 4410 -do-

34 52 13530 -do-

35 53 1410 -do-

36 54 1710 -do-

37 55 7410 -do-

38 57 300 B.K.Mishra,SOC,M.Phil,Evaluatio

39 62 10917 Dr.J.K.Swain,JMC,Coding &Decoding

40 63 16674 Dr.P.Tripathy,ITM-do-

41 64 14930 Mr.M.P.Rout,ITM –do-

42 65 7819 Dr.S.K.Mishra,-do-

43 66 9538 D.K.Nayak,Val Asst-do-

44 67 5342 R.N.Sahoo,Office Asst-do-

45 68 5716 S.Dash,Attend-do-

46 69 4674 R.K.Sahoo,-do-

47 70 2482 S.K.Routray,-do-

48 71 9538 S.P.Das,Eng,Superviser-do-

49 72 5342 S.Khaosh,Geol-do-

50 73 2836 Dr.S.Mohapatra-do-

51 74 3132 Dr.Y.Nayak,AsstSuperviser-do-

52 75 3400 Dr.D.P.Barik-do-

53 76 2448 Dr.Ch.S.K.Nanda-do-

54 77 2894 Dr.Mrs.P.Satpathy-do-

55 84 8860 Dr.N.Abhinandan,Pol.Sc

56 85 13574 Dr.G.C.Nanda,Edn

57 89 5955 Dr.P.Tripathy,ITM,CodingDecoding

58 90 2793 Dr.S.K.Mishra,Comm-do-

99 / 218


59 91 5332 Manas Prasad Rout,ITM-do-

60 92 3899 J.K.Swain,JMC-do-

61 96 300 H.C.Mishra,Psy M.Phil,Val

62 99 4500 S.K.Mallick,Comm Valuationwork.

64 100 8010 -do-

65 101 600 -do-

66 102 780 -do-

67 103 1650 -do-

68 104 300 -do-

69 105 1260 -do-

70 106 420 -do-

71 107 930 -do-

72 108 900 -do-

73 109 2760 -do-

74 110 2730 -do-

75 111 1200 -do-

76 112 1230 -do-

77 113 11010 -do-

78 114 141390 B.Majhi & others Val. payment

79 118 15613 P.K.Mohapatra,Bot,Exam

80 132 15221 S.K.Naik,Bot,Exam

81 133 17328 A.K.Dansana,Edn.Exam

82 134 30625 S.Mishra,Edn.Exam

83 135 31094 -do-

84 137 300 A.B.Das,M.Phil value

85 138 29878 Dr.S.Khaosh,Geol.Exam

86 139 123290 R.Bajpai & others Valua

87 140 4320 S.K.Nayak,Valuaation

88 141 5550 -do-

89 142 7680 -do-

90 152 20583 Dr.A.Dash,Soc,P.hd

91 153 146160 S.Ray and others,Val

92 154 to 162 31140 H.R.Mishra,Comm,Centravaluation

93 169 360 Dr.S.K.Mahali,Hist,M.Phil val

94 170 300 Dr.S.K.Acharya,Hist

95 171 6319 D.Mohapatra,HOD,Eco,Phd

96 172 15446 Luna Samanta,Zool Phd

97 173 2500 Prf.G.Sreedhan,Eco 2nd exam

98 174 17213 Dr.D.Mohapatra,Eco Exam

99 175 3800 Dr.A.K.Panda

100 184 526350 Dr.K.K.Das,COE,QPS

101 193 1410 H.R.Mishra,MBA val

102 194 4437 -do-

103 195 to 197 2420 G.R.Mishra,JMC Val

104 199 432000 Dr.K.K.Das,COE,EntranceQps-2018

105 200 126567 P.Satpathy & others val

106 201 12558 A.Sharma,HOD Hindi P.hd

107 202 2500 S.Mudiraj,Hindi Exam

108 203 19205 Dr.K.K.Sahoo,Bot P hd

109 204 2500 Geethak A Bot Exam

100 / 218


110 208 13023 D.K.Behera,HOD Math

111 209 18060 M.Pati,Zool,Phd bill

112 212 46256 CO-Ordi MBA

113 235 261900 S.K.Balabantaray & othersvaluation

114 237 25520 Dr.S.K.Khaosh,Exam

115 238 18575 Dr.M.Pati,Eng Exam

116 239 19105 -do-

117 243 17796 B.Bhatacharya,HOD Math

118 264 61772 Dr.B.Swain,Co.ord IST ETC

119 267 117810 Prof.P.K.Kar 7 others val

120 268 5520 B.N.Mohanty,Com,Valuation

121 269 1590 -do-

122 270 1650 -do-

123 271 5610 -do-

124 272 1600 -do-

125 282 15033 D.Mohapatra,Eco Exam

126 283 23412 P.K.Sarangi,HOD,Statis

127 290 9140 Dr.A.Sharma,Hindi

128 304 7586 Dr.A.Sahu HOD Pol Sc.

129 305 12729 Dr.J.K.Swain,JMC

130 313 32232 Dr. P.K.Jena,Bot

131 314 41013 Dr.S.Padhy,Bot

132 315 35243 -do-

133 326 38330 Dr.S.Mishra,Edn

134 336 24899 Lipika Pattnaik,HOD Zoo-do-l

135 337 25801 Lipika Pattnaik,HOD Zoo-do-l

136 340 184320 B.Majhi ?& others

137 347 89537 Dr.B.K.Panda,HOD Phys

138 349 34301 R.C.Majhi,HOD,Philo

139 350 8980 Dr.A.Dash,HOD Sociology

140 354 8935 Dr.R.Paikray,Phy

141 357 49110 Dr.T.K.Pany Comm

142 363 69069 P.Tripathy,ITM

143 365 66809 K.S.K.Varadwaj,Chem

144 373 111107 P.R.Das Pattnaik,Exam

145 374 25713 Dr.B.L.Das,Odia

146 375 60990 Dr.S.P.Dash,Chem

147 392 11740 Dr.M.Pati,Eng

148 393 8190 Dr.A.Sharma,HOD Hindi

149 396 2677 Dr.P.Parhi,Chem,DCA

150 404 30959 Dr.S.Sharma

151 410 5998 N.Barik,Pol Sc

152 411 656257 Dr.M.P.Mishra & othersvaluation work

153 412 102108 H.R.Mishra –do-

154 417 6950 P.P.Mishra,Phil,M.Phil val

155 435 51328 K.S.K.Varadwaj,Chem Exam

156 436 6528 Dr.A.Ara,Hindi

157 445 8190 HOD Comm,M,Phil valuation

158 446 1980 HOD Eco

159 447 2940 HOD Odia

160 448 5190 HOD Pol Sc.

101 / 218


161 449 1420 HOD Math

162 450 9498 HOD Edn

163 451 4510 HOD Geolo

164 452 12179 HOD Sociology

165 453 2840 HOD Statis

166 459 48840 D.Dhananjay Soren,Zool

167 460 27142 Dr.Luna Samanta,Zool

168 474 26331 Dr.P.R.Das Pattnaik,Geog

169 492 4715 P.P.Das,Phil,Exam

170 494 67392 P.Swain Co ord IST/ETC

171 495 6180 P.R.Das Patt,HOD Geog

172 496 6560 P.K.Mohapatra,HOD,Bot

173 497 13457 J.P.Das,HOD,Chem

174 498 2852 J.Sahoo,HOD,Sans

175 499 9930 Dr.B.Behera & others

176 501 122206 Dr.K.K.Das 7 others val

177 518 37046 Dr.S.Rath,Psy

178 519 32048 Dr.S.Mohapatra,Psy

179 522 1680 P.K.Mohapatra,Bot

180 523 29461 Dr.B.L.Dash


182 534 2390 Dr.P.K.Jena,Bot


184 538 18773 P.R.Das Pattnaik,Geog

185 547 6160 Dr.A.Ara,Hindi

186 548 27354 Dr.S.K.Satpathy,Comm

187 549 81396 Dr.S.Rath,Psy

188 550 17886 Dr.B.L.Dash,Odia

189 556 7027 Dr.A.Dash,HOD,Socio

190 557 8367 Dr.J.K.Swain,JMC Co.ordi

191 558 8100 Dr.L.Patteogik,Gnaik,ZoolEvaluation

192 559 5290 Dr.R.N.Mishra,Phy

193 596 18296 R.K.Naik,HOD Odia

194 599 3430 J.K.Swain,JMC

195 628 103972 P.Tripathy ITM

196 633 864528 Valuation payment

197 634 53672 Cetral valuation

198 643 74185 Dr.B.Panda,Phy

199 645 17256 Dr.L.K.Mishra,Hist

200 647 37680 Dr.P.K.Mohapatra,HOD,Bot

201 648 6878 Dr.A.Ara Hindi

202 649 107726 Dr.M.Mohanty,Eng

203 650 1420 P.R.Das Pattnanaik Geog

204 651 1420 A.Sharma Hindi

205 652 3040 R.N.Mishra,Phy

206 665 95095 Dr.L.K.Mishra,Exam

207 665A 29716 Dr.L.Pattnaik,HOD Zool

208 666 17654 Dr.P.K.Sarangi,HOD Statis

209 667 11070 Dr.A.Sahu,HOD Pol Sc.

210 672 29656 Dr.K.K.Das HOD MBA

211 686 26328 Dr.P.R.Das Pattnaik,Geog

102 / 218


212 688 7194 S.K.Balabantaray,Geog

213 689 66221 J.P.Das,HOD Chem

214 694 27478 S.Mohapatra HOD Psy

215 698 69517 B.Swain,HOD,IST

216 699 43535 S.Mishra,HOD,Edn

TOTAL 7265252

GRAND TOTAL 9175885

In response to audit objection statement issued local authority stated that,

i)In pursuance of Higher Education Dept. Lr.no.19877 dt.1.8.13 as well as approval of E.C remuneration alongwith other related payment is being made to theteachers of the University receiving UGC scale.

&

ii)Regarding payment of Honorarium/Remuneration to the teaching and non teaching staff local authority stated that, no honorarium has been sanctioned infavour of the non-teaching staff engaged the examination work during the year under audit.Only extra remuneration has been paid to the non teaching staffengaged in the examination work beyond office hours as per fees structure of the University approved by the Executive council meeting no.38 held on 25.4.2018and communicated vide office order no.822 dtd.13.7.2018 of the COE. And sent for kind approval Hon,ble Governer of Odisha.

The reply of the local authority fails to settle the objection as the payment violates the Clause 255(1)(i),Clause 265 of the Odisha University Statute 1990 and Rule31 of OUAM 1987 as payment was allowed without obtaining permission from the state Govt. and Chanceller.

Hence steps may be taken to obtain ex-post- facto approval against the above inadmissible remuneration paid to both Teaching and Non-Teaching staff forconduct of examination without requisite approval by the Hon’ble Chancellor.Till then the amount of Rs9175885.00 is kept under objection.

14.7 - Less deduction of Professional Tax. Osp-75 to osp-76

On scrutiny of Salary of Contractual employees of Ravenshaw University it is found that Professional Tax amounting to Rs.2600.00 as detailed below was lessrealized from salary bills of the following employees.Asper notification no.31801-CTC-43/2010/F.dt.21.7.10 Professional Tax is to be deducted RS.2500.00 perannum as their salary exceeds Rs.300000/-per annum.But in the following cases less amount has been deducted.Hence Rs.2600.00 needs recovery.

Sl.no. Name of the Staff &design.

Amount deducted fromthe bill

Amount due as per audit. Less deduction. Particulars of recovery.

1 Sri StyabrataPatra,SystemAdministrater.

March 2017 to Feb 2018

i)@25000 for 10 month

ii)@26000 for2month.=Rs.302000

iii)March 2018 to Feb2019

@26000 for 12month.=Rs.312000

Rs.3000@125for 24month

Rs.5000@200for 22month.

@300 for 2 month.

Rs.2000 Recovered from thesalary bill for the monthof October 2019 andNovember 2019.

2 Sri Durga charanDas,Sr.Asst

i)For 2016-17 @29750for 12months=Rs.357000

ii)For 2017-18

@29750 for 12 months.

iii)For 2018-19

Rs.2400 for 3years. @2500 for 3 years Rs.300 Recovered from thesalary bill for the monthof November 2019.

103 / 218

mailto:Rs.3000@125

mailto:Rs.5000@200


@29750 for 12 months

3 Sri Biswa RanjanSingh,P.Co-Ordinator.

For 2016-17

25000@10

26000@1

26250@1

For 2017-18

26250@10

27500@2

For 2018-19

27500@12

Rs.7200 Rs.7500 Rs.300 Recovered from thesalary bill for the monthof November 2019.

TOTAL RS.2600

In response to audit objection statement issued local authority recovered Rs.2600.00.So the objection dropped.

14.8 - Less deduction of Professional Tax. Osp-126

On scrutiny of Salary of Guest Faculties of Ravenshaw University it is found that Professional Tax amounting to Rs.625.00 as detailed below was less realizedfrom salary bills of the following employees. Hence Rs.625.00 needs recovery.

Sl.no.

Name of the G/F Vr. No/Dt. Period Gross Professional Tax

Due Deducted Less

1 Dr.JayadevJena,Philosophy

116/5.5.18 April-2018 14000.00 125 0 125

2 Dr.OmkarRout,Pol.Sc

232/31.5.18 -do- 15000.00 125 0 125

3 Himansu BhusanMishra,School ofManagementstudies.

-do- Jan 2018 to April2018

58000.00 500 125 375

TOTAL

Rs.625

In response to audit objection statement issued local authority return the memo without any reply.So the objection holds good and after recovery of the amount from the persons concerned and compliance reported.

14.9 - Irregular payment towards NPS dues.osp-82

A sum of Rs.738500.00 has been paid excess to Sri Nachiketa Das,Zoology,Dept. towards retirement NPS dues.As per previous audit reportno.441501/AR/18-19/CTC against excess payment of Rs.738500.00 only a sum of Rs.350000/- has been adjusted from his service gratuity.So the balance amountof Rs.388500.00 has not been recouped from Sri Das.

In response to audit objection statement issued local authority stated that,” the balance amount of Rs.388500.00 has not been recouped yet.In thisconnection,Sri Nachiketa Das,Retd Professor of Geology has already been intimated vide letter no.2529 dt.24.7.2019 for refund of the balance amount. Hence theLocal Authority is suggested to recover the balance amount Rs. 3,88,500.00 and compliance reported.

14.10 - Non refund of Advance Money. Osp-4

104 / 218


During checking of acquittance roll of Kathajodi Hostel of Ravenshaw University for the year 2018-19 it is seen that a sum of Rs. 5000.00 was paid to KamaliniBehera vide vr. No. 121/3.9.17 as advance. But only Rs.4500.00 has been adjusted from the salary bill from 9/17 to 5/18 leaving a sum of Rs.500.00.

In response to audit objection statement issued local authority recovered Rs.500.00 from Smt .Kamalini Behera and taken to DCR on dt.28.8.19 and the amountdeposited in Axis bank a/c no.7803 on 28.8.19.So the objection dropped.

14.11 - Inadmissible payment of HRA to the staffs of Power house. Osp-64 to 65

As gone through the Acquittance roll of Non-Gazetted staffs it is seen that House rent allowance has been paid to Power house staffs as admissible for Govt.servants.On verification it is seen that they are staying in the SHEDS near Power house inside Ravenshaw University campus i.e as per quarter allotment registerof Ravenshaw University. On further verification it is seen that staffs of Ravenshaw University these are staying at SHEDS of University campus are getting HRAfrom the University and also are not paying HR to the University. Here Power house staffs are enjoing double benefits from the University. Details of HR paid aregiven below.

Sl.no Name & Desugnation of the Power house staff. HRA paid during 2018-19.

1 Sri Santosh kumar Routray,Pump Driver Rs.28488

@2374/-pm

2 Sri Abhi Jena,Pump Driver Rs.28440

@2370/-pm

3 Sri Sankarsan Ojha,AH,Power house Rs.27792

@2316/-pm

4 Sri Sudhanshu Sekhar Sahoo,AH,Power house. Rs.25068@2089/-pm

TOTAL

RS.109788.00

It is also.seen that though they are staying at SHEDS of Ravenshaw University neither nominal electricity charges nor water tax were collected from them duringthe period under audit. Details of recoverable nominal dues are given below.

Sl. No. Name & Designation. Electricity dues Water Tax Total

1 Sri Santosh kumarRoutray,Pump Driver

6000@500/pm 2040@170/-pm 8040

2 Sri Abhi Jena,Pump Driver 6000 2040 8040

3 Sri Sankarsan Ojha,AH,Powerhouse

6000 2040 8040

4 Sri Sudhanshu SekharSahoo,AH,Power house.

6000 2040 8040

TOTAL

32160/-

In response to audit objection statement issued local authority returned the audit objection statement without any reply. Hence the University Authorities aresuggested to rationalize the electricity and water consumption factors of Power House staff and levy the nominal charges to reduce the revenue expenditureburden on University. Therefore steps may be taken to recoup the same towards electric and water charges from the Power House staff and compliance reported.

14.12 - Excess payment made to Md.Nasim,Rtd.Sr.Clerk towards duty remuneration.osp-66 to 67.

105 / 218


As ascertained from the Acquittance roll vide page no. 136/Bill no.190 dt.2.7.18 that on administrative ground Md. Nasim,Rtd. Sr. Clerk on contractual salarydisengaged from his duty w.e.from 12.6.18 vide O/O no.2245 dt.12.6.18.But his salary for the duty period has been drawn upto 13.6.18 which shows that excesspayment for one day salary has been made to Sri Nasim.Details are given below.

Name of the staff & Dsign. Drawn as per acquittance. Due as per audit. Excess drawn.

Md Nasim,Rtd .Sr.clerk,Contractual [email protected]/-pm.Disengagedfromdt.12.6.18 vide this o/o no.2245dt.12.6.18.

Rs.3222.00 Rs.2974.00 Rs.248.00

Excess paid

Rs.248.00

Local authority intimate Md.Nasim vide Lr no.4522 dt.20.12.2019 to refund the amount and also gave copy to Spl.Tresury officer,Nayabazar,Cuttack vide memono.4523 dt.2012.19 requesting to recover the said amount from the pensionary dues bearing number EDU536289 and convey the deduction schedule to the COF,Ravenshaw University ,Cuttack in order to comply the objection.For this Md. Nasinm is responsible and needs recovery from him.



1 Md.Nassim Ex Sr.clerk Ravenshaw University CTC 248

14.13 - Excess payment made to Sri Venugopal,Legal Retainer.osp-110

It appears from the e.mail message of Registrar on 3.7.18 at 11.10 am that Sri Venugopal have not joined on 18.06.18.So he is sent a mail on 3.7.18 to SriVenogopal.In response to the message of the Registrar the advocate sent a mail on 22.7.18(at 13.14) stating that he has accepted the assignment on23.7.18.Accordingly the internal audit has recommended to pay from 23.7.18 to 31.7.18 at N-/p-3.But no order was passed for payment.Subsequently the paymentwas made for the period from 18.6.18 onwards on the basis of his joining report.Which is contradictory to the statement of the advocate sent through thee-mail.Joining report has been made when the advocate has accept and admitted the date of engagement on 23.7.18.How could the joining date will beconsidered from 18.6.18 against his acceptance on 23.07.2018.Further it was noticed that no appointment order has been issued to Sri Venugopal stating theperiod of joining.So inadmissible payment from 18.6.18 to 22.7.18 amounting to Rs40006.00 is not acceptable in audit.Details of excess payment are given below.

Period Excess amount paid . Vr. No/date/Cheque no.

18.06.2018 to 30.06.2018 15167.00 836/dt.31.10.18/077976/p-161 of cash book.

01.07.18 to 22.07.18 24839.00

TOTAL 40006.00

Total excess paid. Rs.40006.00

In response to audit objection statement issued COF stated that,”the internal audit has pointed out the deficiencies of effectiveness of the joining period at page6/N with clear indication that the said claim amount of Rs.85166/- may be paid if he had joined on dt.18.06.2018.OIC,Legal Cell has clarified in the page 7/Nthat,work has been assigned to learned counselor on dt.18.06.18.IT is a direct tax being recoverable from the person who has received his remuneration.It is notpaid from the account of Ravenshaw University.The liability is with the recipient to make payment at the time of filling return of the same unless it was deducted bythe deducting authority.”

The reply of the local authority is not adsmissible due to the following point.

If Sri Venugopal joined on 18.06 18 why Registrar sent e- mail on 3.7.18 at 11.10am regarding the non joining of Sri Venugopal on 18.06.18.and in response tothe message of the Registrar the advocate sent a mail on 22.7.18(at 13.14) stating that he has accepted the assignment on 23.7.18.

So total Rs.40006.00needs recovery from Sri Venugopal and failing which the amount will be recover from VC,Sri Issan kumar Patra,Ravenshaw University.



1 Issan kumar Patra VC Ravenshaw University CTC 40006

14.14 - Excess expenditure made towards conduct of interview for promotion of faculty members under CAS from Grade IV to Grade V. osp-136 to 138.

During scrutiny of General cash book voucher, it was seen that a sum of Rs.700000 was paid to Smt.Smarapriya Mishra,Hindi towards conduct of interview for

106 / 218

mailto:[email protected]/-pm.Disengaged


promotion of faculty members under Career Advancement Scheme from Grade IV to Grade V during 23.6.17 to 22.7.17. Out of that only Rs.6,88,648,00 wasadjusted vide voucher no.57 dt.9.4.18 and balance Rs.11,352.00 refunded vide MR No.94615 dt.4.5.18.

On scrutiny of adjustment voucher no.57 / 09.04.18, the following irregularities are noticed. Details of irregularities are furnished below.

i) Hire charges of vehicle paid without the production of voucher.

Sl no

Sub vr. No/dt. Amount Particulars. Remarks

11/24.6.17 1000 Prof.L.N.Mishra

12/24.6.17 3355 Prof.M.Mukhopadhy

15/24.6.17 1400 Prof.Prof.Sheela Prasad

40/28.6.17 1000 Prof.L.N.Mishra

41/28.6.17 1280 Prof.Chandrasekhar Bhatta

42/28.6.17 1000 Prof.Swapan kumar Pramanick

53/29.6.17 900 Prof.Arindam Gupta

72/30.6.17 1300 Prof.A.K.Paul

75/30.6.17 1000 Prof.Vipin Srivastava

76/30.6.17 800 Prof.H.B.Bohidar

77/30.6.17 1200 Prof.Dinabandhu Sahoo

90/5.7.17 1140 Prof.H.S.Prasad

108/22.7.17 1000 Prof.Chhanda Chatterjee

109/22.7.17 500 Prof.Anuradha Roy

110/22.7.17 500 Prof.Sanjay Subodh

111/22.7.17 1400 Prof.Srikanta Mohapatra

116/31.7.17 1003 Traverian Taxi fare CTC toBBSR.

Interview closed on 22.7.17.

TOTAL Rs.19778.00

ii) Taxi fare of Traverian on 24.7.17 from CTC to BBSR is not admissible because as per TA bill every body left the station i.e Ravenshaw University within 23.7.17= Rs.1058.00

iii) Taxifare paid to Prof.Sudhendu Mandal vide sub vr.no.78 dtd.30.6.17 from Shantiniketan to Kolkota Airport and back is Rs.9000.00, where as Airfare fromKolkota Airport to BBSR and back is Rs.8692.00. As an example it was revealed that as per sub vr. No.93 dt.5.7.17, hire charge of Rs. 1,000.00 was claimed byProf.Asha Mukherjee for the same destination i.e, from Shantiniketan to Kolkota Airport and back. Therefore Rs. 1,000.00 is also admissible against the claimof Prof.Sudhendu Mandal. Thus the excess payment of Rs. 8,000.00 is not admissible.

Thus the total excess payment comes to Rs.28836.00 (19778+1058+8000) which is suggested for recovery.

In response to audit objection memo issued in this regard, the local authority stated that Rs.28836.00 will be recovered from Smt.Smarapriya Mishra,Ex-Professor, Deptt. of Hindi. Therefore the above excess expenditure of Rs. 28836.00 may be recovered and compliance reported.



1 Prof.Smarapriya Mishra Ex Prof,Hindi Ravenshaw University CTC 28836

14.15 - Irregular payment made to DLR’s by violating the Labour act. Osp-84.

During audit it is seen that payment has been made to the DLR staff for entire seven days per week without allowing a weekly day of rest in violation of LabourAct”LR.No. 8536-77-1(AR)2/12/LESI dtd.6.10.12” that daily minimum rates of wages shall be inclusive of wages payable for the weekly day of rest. On furtherscrutiny it is seen that wages to NMR/DLR has been paid even on holidays i.e Sundays, Holidays on various occasions including Dussharrah puja holidays andEducational holidays like Summer break and Winter break etc. No reasons were arttibuted for engagement of DLRs on holidays including Sundays in justifyingpayments for those days to DLR’s employed in different sections and departments nor any documented evidence was made available to audit in this regard. Thisaccomplishment has been carried out by the authorities round the year causing a sizable expenditure in the Revenue budget of the University and cast asignificant downturn impact on the students academic improvement programmes.

Details of payment are given below.

107 / 218


Sl.no Cash book page Vr. No./Date Amount Particulars

1 6 16/7.4.18 626532.50 March 2018

2 10 42/12.4.18 67019 -do-

3 27 107/4.5.18 668480 April 2018

4 50 242 to 244/31.5.18 658004 May 2018

5 58 269/9.6.18 32565 -do-

6 68 292/25.6.18 8065 -do-

7 77 321/5.7.18 654223.5 June 2018

8 86 378/17.7.18 7005

9 102 463/4.8.18 692384 July 2018

10 124 622/1.9.18 130788

560602

August 2018

11 147 727/3.10.18 667660 September 2018

12 154 791/12.10.18 186343.20 Arrear of Rs.10.80 per dayfrom 01.04.2018 to 30.09.2018

13 163 840/2.11.18 722409.10 October 2018

14 187 909/4.12.18 699265 November 2018

15 209 1001/5.1.19 724423.50 December 2018

16 232 1100/4.2.19 700449 January 2019

17 235 1112/11.2.19 15872.40 -do-

18 252 1178/6.3.19 647193.30 February 2019

TOTAL Rs.8469303.50

Daily wages from March 2018 to April 2019 paid to different persons and excess payment thereon.

Sl.no Name Rate/Day Total amount paid. Amount for 313 days duefor payment annuallyexcluding weekly day ofrest of 52 days.

Amount excess paid.

1 2 3 4 5 6

1 Nirakar Sutar @273.50 up to Mar-2018

& from April [email protected]

103434.7 88694.30 14740.40

2 Prasanta Kumar Khuntia @273.50 up to Mar-2018


103434.7 88694.30 14740.40

3 Narayan Kathua @273.50 up to Mar-2018

& from [email protected]

103434.7 88694.30 14740.40

4 Rajendra Narayan Sahoo @273.50 up toMarch-2018


103434.7 88694.30 14740.40

5 Deepak Kumar Nayak @253.50 up to March-2018


96134.70 82180.80 13953.90

6 B.Laxminarayan @253.50 up to March-2018


96134.70 82180.80 13953.90

7 B.Kalabati @253.50 up to March-2018

96134.70 82180.80 13953.90

108 / 218



8 Abhimanyu Sahu @253.50 up to March-2018


96134.70 82180.80 13953.90

9 Lokanath Mallick @253.50 up to March-2018


96134.70 82180.80 13953.90

10 Bharat Behera @253.50 up to March-2018


96134.70 82180.80 13953.90

11 Prasanna Kumar Panda @253.50 up to March-2018


96134.70 82180.80 13953.90

12 Balaram Pradhan @253.50 up to March-2018


96134.70 82180.80 13953.90

13 Sarat Chandra Ojhak @253.50 up to March-2018


96134.70 82180.80 13953.90

14 Banibhusan Nayak @253.50 up to March-2018


96134.70 82180.80 13953.90

15 Prafulla Kumar Senapati @253.50 up to March-2018


96134.70 82180.80 13953.90

16 Pitamber Naik @253.50 up to March-2018


96134.70 82180.80 13953.90

17 Saisudha Puhan @253.50 up to March-2018


96134.70 82180.80 13953.90

18 Hemanta Kumar Rout @233.50 up to March-2018


88834.70 76174.30 12660.40

19 Dwijabar Barik @233.50 up to March-2018


88834.70 76174.30 12660.40

20 Pravakar Das @233.50 up to March-2018

88834.70 76174.30 12660.40

109 / 218



21 Sarat Kumar Barik @233.50 up to March-2018


88834.70 76174.30 12660.40

22 Ajay Kumar Bhola @233.50 up to March-2018


88346.1 76174.30 12171.80

23 Badal Naik @233.50 up to March-2018


88834.70 76174.30 12660.40

24 Jhunu Dei @233.50 up to March-2018


88834.70 76174.30 12660.40

25 Suresh Kumar Rout @233.50 up to March-2018


88834.70 76174.30 12660.40

26 Laxmidhar Samal @233.50 up to March-2018


88834.70 76174.30 12660.40

27 Jayram Swain @233.50 up to March-2018


88834.70 76174.30 12660.40

28 Prakash Mahar @233.50 up to March-2018


88834.70 76174.30 12660.40

29 Sanjukta Behera @233.50 up to March-2018


88834.70 76174.30 12660.40

30 Ananta Nayak @233.50 up to March-2018


88834.70 76174.30 12660.40

31 Radha Krushna Behera @233.50 up to March-2018


88834.70 76174.30 12660.40

32 Ashok Kumar Bhoi @233.50 up to March-2018


88101.80 76174.30 11927.50

33 Siba Prasad Moharana @233.50 up to March-2018

88834.70 76174.30 12660.40

110 / 218



34 Siba Nayak @233.50 up to March-2018


88834.70 76174.30 12660.40

35 Tapan Kumar Nayak @233.50 up to March-2018


88834.70 76174.30 12660.40

36 Deepak Naik @233.50 up to March-2018


88834.70 76174.30 12660.40

37A Pramod Mukhi @233.50 up to March-2018


68339.30 58567.30 9772

38 Badal Nayak(Geology) @233.50 up to March-2018


86636 76174.30 10461.70

39 Ajay Naik @213.50 up to March-2018


81534.70 69914.30 11620.40

40 Pabitra Ranjan Das @213.50 up to March-2018


81534.70 69914.30 11620.40

41 Chandan Nayak(ITM) @213.50 up to March-2018


81534.70 69914.30 11620.40

42 Susanta Kumar Rutray @213.50 up to March-2018


81534.70 69914.30 11620.40

43 Rinarani Behera @213.50 up to March-2018


81534.70 69914.30 11620.40

44 Ramachandra Sahoo @213.50 up to March-2018


81534.70 69914.30 11620.40

45 Kanhu Charan Naik @213.50 up to March-2018


81534.70 69914.30 11620.40

46 Sanatan Das @213.50 up to March-2018

81534.70 69914.30 11620.40

111 / 218



47 Barun Kumar Sahoo @213.50 up to March-2018


81534.70 69914.30 11620.40

48 Hemanta Kumar Barik @213.50 up to March-2018


81534.70 69914.30 11620.40

49 Pankaj Digal @213.50 up to March-2018


81534.70 69914.30 11620.40

50 Prasanta Kumar Nayak @213.50 up to March-2018


80188.90 69914.30 10274.60

51 Pravat Kumar Khuntia @213.50 up to March-2018


81534.70 69914.30 11620.40

52 Dilip Kumar Nayak @213.50 up to March-2018


81534.70 69914.30 11620.40

53 Ananta Kumar Das @213.50 up to March-2018


81534.70 69914.30 11620.40

54 Prasanta Kumar Sahoo @213.50 up to March-2018


81534.70 69914.30 11620.40

55 Ganesh Swain @213.50 up to March-2018


81534.70 69914.30 11620.40

56 Suman Nayak @213.50 up to March-2018


81534.70 69914.30 11620.40

57 Niranjan Das @213.50 up to March-2018


81534.70 69914.30 11620.40

58 Bishnu Charan Pradhan @213.50 up to March-2018


81534.70 69914.30 11620.40

59 Anil Kumar Mallick @213.50 up to March-2018

81534.70 69914.30 11620.40

112 / 218



60 Praksh Kumar Jena @213.50 up to March-2018


81534.70 69914.30 11620.40

61 Somanath Naik @213.50 up to March2018


81534.70 69914.30 11620.40

62 Muna Sethi @213.50 up to March-2018


81534.70 69914.30 11620.40

63A Ganesh Rout @213.50 up to March-2018


81534.70 69914.30 11620.40

LIBRARY

64 Bidyutprava Mohanty @273.50 up to March-2018


103434.7 88694.30 14740.40

65 Sandhyarani Behera @253.50 up to March-2018


96134.70 82180.80 13953.90

66 Rajalaxmi Behera @253.50 up to March-2018


94284.60 82180.80 12103.8

67 Pratima Mishra @253.50 up to March-2018


96134.70 82180.80 13953.90

68 Rajkishore Sethi @253.50 up to March-2018


96134.70 82180.80 13953.90

69 Dharmendra Barik @233.50 up to March-2018


88834.70 76174.30 12660.40

70 Dipti Ranjan Sahoo @233.50 up to March-2018


88834.70 76174.30 12660.40

71 Somanath Behera @233.50 up to March-2018


88834.70 76174.30 12660.40

72 Manoj Nayak @233.50 up to March 88834.70 76174.30 12660.40

113 / 218


-2018

& from October [email protected]

73 Butu Nayak @233.50 up to March-2018


88834.70 76174.30 12660.40

BIO-TECHNOLOGY

74 Itishree Pattanayak @273.50 up to March-2018


103150.40 88694.30 14456.10

75 Niranjan Tripathy @273.50 up to March-2018


103150.40 90400.10 12750.30

76 Ranjan Kumar Sahoo @233.50 up to March-2018


88590.40 76174.30 12416.10

77 Narayan Chandra Arakh @233.50 up to March-2018


88590.40 76174.30 12416.10

78 Chandan Nayak(Bot) @213.50 up to March-2018


81310.40 69914.30 11396.10

B.Sc.Comp.Sc

79 Arun Kumar Tripathy @233.50 up to March-2018


88834.70 76174.30 12660.40

SMS

80 Sujata Singh @253.50 up to March-2018


96134.70 82180.80 13953.90

81 Saroj Kumar Dash @233.50 up to March-2018


88834.70 76174.30 12660.40

82 Rajesh Kumar Sahoo @233.50 up to March-2018


88834.70 76174.30 12660.40

83 Akshaya Kumar Behera @213.50 up to March-2018


81534.70 69914.30 11620.40

JMC

84 Pratap Kumar Sutar @213.50 up to March 81534.70 69914.30 11620.40

114 / 218


-2018


M.Sc.Comp.Sc/MCA

85 Deepak Kumar Dash @253.50 up to March-2018


96134.70 82180.80 13953.90

86 Ullash Chandra Barik @233.50 up to March-2018


88834.70 76174.30 12660.40

87 Bijay Kumar Behera @233.50 up to March-2018


88834.70 76174.30 12660.40

ITM

88 Madhusmita Nayak @253.50 up to March-2018


96134.70 82180.80 13953.90

89 Renubala Senapati @253.50 up to March-2018


96134.70 82180.80 13953.90

90 Prakash Thappa @213.50 up to March-2018


81534.70 69914.30 11620.40

91 Prasanta Thappa @213.50 up to March-2018


81534.70 69914.30 11620.40

IST/ETC

92 Durga Prasad @273.50 up to March-2018


103434.7 88694.30 14740.40

93 Rosan Samal @253.50 up to March-2018


96134.70 82180.80 13953.90

94 Rakesh Kumar Dash @253.50 up to March-2018


96134.70 82180.80 13953.90

95 Bibekananda Das @213.50 up to March-2018


81534.70 69914.30 11620.40

TOTAL Rs.8469303.50 7264906.80 1204396.70 or sayRs.12,04,397.00

115 / 218


In response to audit objection statement issued local authority stated that,”they were paid at the less rate as compared to the rate prescribed by LabourDepartment as applicable for that period.If we will calculate the payment made to them as per new rate with deduction of weekly off day Ravenshaw has to paymore amount to them.”

The reply of Local Authority does not substantiate the objection raised in audit. Further the reply of the local authority is contrary to fact because vide vouchernumber 791 dtd.12.10.18 of General cash book Rs.186343.20 paid as arrear of Rs.10.80 per day from 01.04.2018 to 30.09.2018 as enhanced wage.Localauthority is also remained silent regarding payment of wages during Dussharrah puja holidays and Educational holidays like Summer break and Winter break.Fileregarding the payment of daily wages also not produced to audit for verification. In this context it is to be mentioned that no wage hour have been recorded nor theroster point has been maintained for employment of DLRs during holidays and other off days. Further as per para no. 14.57, a sum of Rs. 1,69,270.00 has beenpaid to DLRs for their report to Examination duty. However the said payment amount has not been deducted from the above wage bill list of the entire year. Assuch Rs. 1,69,270.00 has been paid twice to the DLRs , which may be recovered by the Loacl Authority and report ompliance to audit. Further in absence ofinformation on labour service utility for engagement during off days, the genuineness of expenditure on such allowances of Rs. 12,04,397.00 could not be verified.Hence the total amount paid on this score is kept under objection till production of above required information/records.

14.16 -

Para settled.

14.17 - Excess expenditure made in Block Grant Salary than the amount received towards Block Grant.osp-190.

While checking the General cash book it is seen that the amount spent towards Block Grant Teaching and Non teaching staff is more than the Block Grantreceived.Which needs to clarify to audit.

Details of Received and Payment are given below.

Grant Received Expenditure made. Excess paid. Details excess expenditure.

Rs.183943000.00 Rs.184791821.00 Rs.848821.00 i)vr.1234 &1235/dt.18.3.19 SriB.K.Mallick,Pension=Rs.194282.00

ii)1238/19.09.19 Dr.S.Khaosh & Otherssalary. =Rs.101751.00

iii)vr.1241/20.3.19 Prasanta ku.Dash&others Arrear Pension

= Rs.512978.00

TOTAL=Rs.848821.00

In response to audit objection statement issued local authority stated that the allotment is received in lumpsum towards salary it is not received as per actualrequirement of the staffs.The balance amount is met out of University fund. However the additional expenditure amount Rs. 8,48,821.00 was not backed byapproval of competent authority. Hence the Local Authority is suggested to obtain necessary approval against the expenditure of Rs. 8,48,821.00 out of Studentsfund for the above needed purpose.

14.18 - Non production of vouchers.osp-111

The following vouchers are not produced to audit for verification.Details are given below.

Sl.no. Voucher no./date/pageno.

Amount Particulars Cash bhook Compliance of localauthority.

1 20A/22.5.18/257 35000 Advance adjustedagainst voucher no.121dt.10.7.15 taken by Prof.L.K.Mishra,History forSeminar.

UGC cash book. Sub vouchers were nothanded over .

2 266/6.6.18 40000 Energic healthequipment.(EMD)

General cash book. Nil reply.

116 / 218


TOTAL 75000 Memo returAudit objection memo issued in this regard was returned without seal and signature of the local authority. So the same needs to be produced to next audit forverification. Till then Rs.75000 is held under objection.

14.19 - Excess payment made towards labour charge for repair of furniture in MBA Dept.osp-191 to 192

While checking the voucher no.722/dt.1.10.18 it was seen that in sub vr.38 a sum of Rs.17200 was paid to carpenter during 21.2.18 to 27.2.18 for fixing of newbenches and repair of old bench.Payment was made to 43 carpenters @400 per day.For this work labour Dept. rate is Rs.284.30 per day. But here Rs.400.00 perday per each was paid to the labourers. As a result of which a sum of Rs.6880/-excess paid than the actual due and was suggested for recovery. Details are givenbelow.

Vr.no/dt. Subject Sub vr. Rate allowed Rate admissible. Excess paid

722/1.10.18 Developmental fees ofMBADepartment.Advancepaid to Dr.SoumendrakumarPatra,Co-ord,MBA(SMS).Advance paid vide vr.No.843 dt.30.11.17amounting toRs.188350.00 for fixingof new benches andrepair of old benches.

38 @400x43 nos.ofLabourer-Rs.17200.00

@284.30x43 nos.ofLabourer=Rs.12224.90

Rs.4975.10 or say

Rs.4975.00

In response to audit objection memo issued, local authority stated that the payment has been made as per market rate.However the reply of the Local Authority isnot substantive in absence of contract agreement of rates claimed in the bill. Hence the Local Authority is requested to produce the Contract Agreement in supportof wage claimed as per market price before next audit and till then the amount of expenditure the amount of excess expenditure is kept under objection.

14.20 - Clarification wanting regarding payment of Festival Advance to Contractual and DLR staffs of Ravenshaw University. Osp-193

Asum of Rs.765000 was paid towards Festival Advance vide vr. No.765/dt.11.10 18 during the year 2018-19.As per Govt.rule DLR and Contractual staffs are noteligible for getting Festival Advance.Details of payment are given below.

Vr. No./dt. Amount paid Detail of payment.

765/dt.11.10.18 Rs.765000.00 i)Rs.375000 paid to 25 nos of Contractual staffs@15000 each.

ii)Rs.390000 paid to 65 nos. of DLR staffs @6000each.

In response to audit objection statement issued local authority stated that as per Approval obtained from VC at N-28 of File no.ACT-186-2011-12 and memono.4052 dt.9.10.18 to COF and memo no.4050 dt.9.10.18 to Registrar the payment has been made.

The reply of the local authority is not admissible by audit because the payment has been made by violating the Govt. guide line. If any one left the institution beforerecoupment of advance then from which fund the amoun will be recoverd.So It is requested to the local authorit y to look in to the matter seriously and stop thepayment henceforth.

14.21 - Excess payment made towards labour charge during shifting of materials of History Dept.osp-194 to 195.

During checking of voucher of General cash book it is seen that in sub vr.13 a sum of Rs.7500.00 was paid to 10 nos. of labourers during shifting of materials fromold Department of History in the Arts block to New Department of History of the New Academic Block on 25.1.18 @750/- each.Which violate the labour rate ofGovt. i.e 240.00 per day.As a result of which Rs.5100.00 paid excess than the actual and needs recovery.Details are given below.

Adj.vr. no./dt. Subject Sub.vr.no. Rate allowed Rate admissible. Excess paid.

810/29.10.18 Asum of Rs.50000.00was paid to Prof.

13 @750 for 10 nos. oflabourer=Rs.7500.00

@240 for 10 nos.oflabourer=Rs.2400.00

Rs.5100.00

117 / 218


C.P.Nanda,Hist. videvr.no.786 dtd.13.11.17for shifting of material on25.1.18 vide Vehicle no.OR-02-AQ-8243 ShreeGopal A to Z serviceCTC.

Audit objection statement issued in this regard return back with nil reply. However the reply of the Local Authority is not substantive in absence of contractagreement of rates claimed in the bill. Hence the Local Authority is requested to produce the Contract Agreement in support of wage claimed as per market pricebefore next audit and till then the amount of excess expenditure is kept under objection.

14.22 - Sub vr.3 &4 of Vr.1044 dt.28.1.19 is wanting. Osp-196

A sum of Rs.6095 was paid to Sri Manoranjan Sethy,Steno to VC to meet the expenses of 41th E.C vide vr. No.1044/dt.28.01.19 held on dt.5.1.19.But on scrutinyit is seen that the following sub vouchers are not in the voucher Guard file.Which needs to produce to audit.Details are given below.

Vr. No./dt. Sub.vr. no./dt. Amount Particulars.

1044/dt.28.01.19 Sub vr.3/dt.05.01.19 Rs.2000 Conveyance & sitting charge toProf.Jatindra kumr Nayak.

Sub.vr.4/dt.05.01.19 Rs.2000 -do-Dr.Purna Chandra Panigrahi.

Total Rs.4000

In response to audit objection statement issued local authority returned the memo without seal & signature and stated that vouchers produced.But actually thevouchers were not produced.Hence the Local Authority is suggested to produce the above vouchers in next audit and compliance reported. Till the the amount iskept under objection.

14.23 - GST voucher wanting.osp-197

While checking the sub vr.1 and sub vr.13 of vr.785 dt.13.11.17 it is seen that a sum of Rs.9000.00 was spent for purchase of Steel Almirah and Wall Fan.But insupport of payment neither money receipt nor GST bill is found.So it is not possible on the part of audit to accept the voucher as genuine.Details are given below.

Adj.vr. no./dt. Subject Sub.vr.no. Rate allowed Rate admissible. Excess paid.

785/dt.13.11.17

1167/dt.1.3.19

Rs.20700.00

Rs.5000.00

Total=Rs.25700.00

Amount paid to Smt.AnitaDas,Reader Sociology.

i)Subvr.1=Rs.5600/Purchaseof Steel Almirah.(1 no)

ii)Sub vr. 13=Rs.3400/Purchase of Wall Fan.(2nos)

i)5600

ii)3400

i)0

ii)0

Rs.9000.00

In response to audit objection memo issued, Bikram Kesari Mishra, HOD, Sociology stated that Prof.Anita Dash does not hold office in the Deptt. of Sociologyanymore since the date of her retirement i.e 30.4.2019. However the Local Authority is suggested to cause production of stock register for verification in next auditand till then the amount of expenditure Rs. 9,000.00 is kept under objection.

14.24 - Clarification wanting regarding the amount credited and debited from the HDFC L/C A/C 4255150.osp-199 to 200

The following transactions of HDFC L/C account bearing no.4255150 has not been accounted for in the cash book of UGC. Details of transactions are givenbelow.

Credit Particulars Debit Particulars

Date Amount Date Amount

1.4.18 941 Interest 11.6.18 1601221.80 Advance

5.6.18 1622195 Clg 7.9.18 21177370 FD

6.9.18 23617122 Neft 11.9.18 2419752 Advance

3.12.18 19516812 FD 26.11.18 1180 Bank charge

- - - 3.12.18 18295144.38 IMP Coll.Bill

118 / 218


TOTAL RS.44757070.00 TOTAL RS.43494668.18

Again it is also seen that due to maintenance of single pass book a/c for both UGC & RUSA scheme, the transactions are confusing and create problem forclassification of expenses. So separate accounts should be maintain to know the actual CB position of each grant.

Objection statement issued in this regard return back without seal and signature of local authority. So the same need be produced before next audit for verification.

14.25 - Sub vr. 14 dt.7.2.19 of vr.1164 dt.1.3.19 is wanting. Osp-201.

Asum of Rs.13172.00 was paid to Sri Niladra Prasad Das for contingency work.But on scrutiny it is seen that in sub vr.14 dtd.7.2.19 amounting to Rs.1450.00 isnot present in the Guard file. So same needs to produce to audit.

In response to audit objection memo issued, the local authority did not furnish any compliance.So the same need be produced to next audit for verification. Till thenRs.1450.00 is held under objection.

14.26 -

Shifted to para 18.14

14.27 - Clarification wanting regarding non deduction of amount from the bank.RUSA fund not deducted.osp-210 to 211.

During checking of General cash book with reference to concerned cash book it is seen that a sum of Rs.3022289.00 was deducted from the cash book.But thesame amount not deducted from the bank.Details are given below.

Sl.no. Vr. No/dt Amount Particulars Cash book page no.

1 330/9.7.18/Chq. No.077225 Rs.3022289

Amount not deducted from thebank.

Ex-Engineer,BCD-II,CPWD,RUSA work.

General fund/Page-80.

Rs.3022289.00

In response to audit objection statement issued local authority stated that Vocher no.330/dt.9.9.18 vide Cheque no.-077225 for Rs.3022289/- has already beencancelled.(Copy enclosed) .

The reply of the local authority is not acceptable by audit because the audit objection statement returned back without signature of the authority and the cancelledcheque not produced to audit.Again local authority in the objection statemenet stated that copy enclosed.But no such copy is enclosed for verification.Thereforethe Local Authority is suggested to reconcile the cash book and bank pass book in the event of cancellation of cheque without accounting for the cheque amount inthe cash book and compliance reported.

14.28 - Excess payment to Nityananda Senapati,GF,Mathematics.osp-212

A sum of Rs.1500.00 was excess paid to Sri Nityananda Senapati,GF,Mathematics towards his remuneration for the period March 2018.Actually he had taken 26numbers of classes for the month of March 2018.But wrongly classes taken shown as 29 numbers and paid to him @500/- for 29 classes. As a result of whichRs.1500.00 excess paid than the actual and needs recovery.Details are given below.

Sl.no Name of the G/F Period Classes takenshown in thestatement.

Classes taken asper audit.

Excess classesshown.

Excess paid.

@500/-

1 Sri NityanandaSenapati,G/F

3/18 29 26 3 1500

Total excess paid. Rs.1500.00In response to audit objection statement issued local authority recovered Rs.1500.00 from Sri Nityananda Satpathy,G/F vide MR no.98796 /dt.30.05.2020.So theobjection dropped.

14.29 - Excess amount paid to the VP due to the arithmetical inaccuracy. Osp-215 to 216.

119 / 218


While checking consolidated remuneration statement of Guest Faculty / Visiting Faculty / Visiting Professor as per the voucher Guard file, it is seen that excesspayment has been made in the following cases due to dispropertionate payment of remunneration with respect to the no. of classes taken by them. Details aregiven below.

Sl.no. Department. Name of theVisitingProfessors.

Month Voucherno./dt.

Number ofclasses takenas perprogressregister.

Amount paid. Amountdue@1000per class asper UGCnorm. As perRavenshawnorm@500/-perclass.

Excess paid. Remarks.

1 Pol.sc Prof.ShyamSunderAcharya.

3/18 43 to45/13.4.18

20 25000 20000 5000 `selectioncommitteeorderproduced.

2 Chemistry Dr.SrilekhaDas BhattaMishra.

3/18 99/3.5.18 18 25000 18000 7000 `selectioncommitteeorderproduced.

3 Education Prof.G.C.Nanda

3/18 99/3.5.18 30 20000 15000 5000 As perRavenshawnorm@500/-perclass.

4 English Prof.AmulyakishorePurohit.

3/18 99/3.5.18 15 25000 15000 10000 `selectioncommitteeorderproduced.

5 Philosophy Dr.Kailashkanta Nayak

8/18 630 to632/6.9.18

22 13500 11000 2500 As perRavenshawnorm@500/-perclass@500

Total Rs.29500.00

Audit objection memo issued in this regard is returned with the reply that basing on the recommendation of the Selection Committee the VP were invited andremuneration for the assignment is Rs.25000.00 per month as per UGC norms.

The compliance of the local authority is not acceptable on audit point of view.

Because It is clearly mentioned in the UGC Lr.No.F-10-1/2009(PS) communicated to the Registrar,that

All Central/Deemed/State Universities,

All State Education Secretaries,

All Regional Offices of the UGC.

Under Sub-Revised Guideline for the Scheme of Appointment/Honorarium of Guest/Part-Time Teachers, that “The UGC has decided that the Guest/Part-timeTeachers who possess the minimum qualification for the post of an Assistant Professor should be paid Rs.1000.00 per lecturer to a maximum of Rs.25000.00 permonth.” In absence of requirement of extra classes and indent from the HOD, the genuineness of the expenditure incurred on this score could not be ascertained.Hence the Local Authority is suggested to produce the above stated information in next audit. Further the Local Authority is suggested to utilise the services of theGuest Faculties in enhancing the academic skill of the students.

14.30 - Payment made to the Visiting Professor without mentioning the number of classes in the consolidated remuneration statement ofGF/VF/VP.osp-217 to 218.

A sum of Rs. 2,75,000.00 was paid to the Visiting Professors of English during the year 2018-19 without mentioning the total number of classes taken month wisein the consolidated remuneration statement of Visiting Professor. Progress Register is also silent regarding the number of classes taken. Details of payments aregiven below.

120 / 218


Sl. No. Subject/Dept. Name of the VisitingProfessor

Month Vr no./Dt Amount paid No of classes takenas per consolidatedremunerationstatement.

1 English Prof.Amulya kishorePurohit

3/18 99/3.5.18 25000 15

2 -do- 4/18 232 to 234/31.5.18 25000 0

3 -do- 8/18 754 to756/6.10.18 25000 0

4 Prof.Jatindra kumarNayak

3/18 232 to 234/31.5.18 25000 0

5 4/18 232 to 234/31.5.18 25000 0

6 7/18 630 to 632/6.9.18 25000 0

7 8/18 -do- 25000 0

8 9/18 754 to756/6.10.18 25000 0

9 10/18 850 to 852/3.11.18 25000 0

10 11/18 937 to 939/7.12.18 25000 0

11 12/18 1116 to1118/11.2.19 25000 0

TOTAL Rs.275000

Audit objection statement issued in this regard returned back with nil reply. Therefore the Progress Register of Prof. Amulya Kishore Purohit & Prof.JatindraKumar Nayak may be produced to next audit for verification.Till then Rs.275000/- is held under objection.

14.31 - Excess payment made to Guest Faculty/ Visiting Faculty/ Visiting Professor due to arithmetical inaccuracy. Osp-219

While checking the Consolidated Remuneration Statement of Guest Faculty/ Visiting Faculty/ Visiting Professor as per the voucher Guard file, it is seen thatexcess payment has been made in the following cases due to dispropertionate payment of remunneration with respect to the no. of classes taken by them. TheProgress Register was also not produced to audit. Details are given below.

Sl.no. Name of theDept.

Name of theG/F Period Total number ofclasses taken.

Amount paid@500/- per class.

Amount due. Excess paid.

1 History Sj.SudarsanPradhan

8/18

Vr.no.630to632/dt.6.9.18

39 20000 19500 500

2 History Ms.Neha Sharma -do- 39 20000 19500 500

Total Rs.1000In response to audit objection statement issued, the local authority stated that wrongly 39 classes were entered in the statement instead of 40 classes. In view ofthe reply of the Local Authority the objection is hereby dropped.

14.32 - Excess payment made to Guest Faculty/ Visiting Faculty/ Visiting Professor due to arithmetical inaccuracy.osp-220

While checking the Consolidated remuneration statement of Guest Faculty/ Visiting Faculty/ Visiting Professor present in the voucher Guard file it is seen thatexcess payment has been made to Smt.Dr.Sasmita Das,Zoology due to deduction of less Income Tax for the period March 2018 remuneration.Details are givenbelow.

Vr. No/Dt Department Name of the G/F Remuneration paid. IT due for deductionas per voucher.10%

IT deducted. Less deducted.

43 to 45/dt.13.4.18 Zoology Dr.Sasmita Das Rs.20000 Rs.2000 Rs.200 Rs.1800

Total Rs.1800Audit objection statement issued in this regard return back with nil reply.

Hence the Local Authority is suggested to produce the IT returns file by Smt. Dr. Sasmita Das before the next audit for settlement of para.

121 / 218


14.33 - Excess payment made to GF/ VF/ VP of MCA/M.Sc Comp.Sc. Dept. than the classes taken. Osp-221to222.

On checking of Progress register of Guest Faculty/ Visiting Faculty/ Visiting Professor of MCA/M.Sc Computer Science Dept.it is seen that in the following casespayment has been made excess than the number of classes taken by the GF.Details are given below.

Sl.no Name Period No. of classestaken as perstatement.

No. of classestaken as perProgressRegister.

Excess shown. Excess paid@500per class.

Remarks.

1 Niladree NandiniDas

4/18 16 15 1 500 15.4.18 is Sunday.

TOTAL Rs.500.00

2 Arundhati Behera 2/19 18 13 5 2500 i)24.2.19 isHoliday.Showntaken two nos ofclasses=2

ii)19.2.19 1hr classbut shown 2hrsclass =1

iii)25.2.19 to26.2.19 not takenclasses but showntwonos =2

11/18 28 19 9 4500 20 nos. of classestaken and out ofthat dt.4.11.18 isholiday.

1/19 10 9 1 500 Total 9nos. ofclasses taken.

TOTAL Rs.7500.00

3 Tanuja Prusty 10/18 29 28 1 500 Dt.8.10.18 isholiday.

11/18 31 30 1 500 Dt.6.11.18 isholiday.

TOTAL Rs.1000.00

Grand Total Rs.9000.00

Audit objection statement issued in this regard was not return back with reply.So the objection holds good and needs recovery. Failing which the amount will berecover from the HOD of concerned Department.




14.34 - Clarification wanting regarding taking of classes of English & MCA/M.Sc Comp. Sc. by same person by violating UGC guideline. Osp-223 to 224.

On checking of Consolidated remunerationstatement of Guest Faculty/ Visiting Faculty/ Visiting Professor , it is seen that during the financial year 2018-19 SriRajkumar Behera and Sri Gopinath Khuntia were taking both the classes of English and MCA/M.Sc computer Sc. Details are given below.

Sl.no Name Subject Period No. ofclassestaken.

Amountpaid.

Subject Period No. ofclassestaken.

Amountpaid.

1 RajkumarBehera.

English 3/18 40 20000 MCA/M.ScComp. Sc.

7/18 19 9500

8/18 38 19000

122 / 218


9/18 31 15500 9/18 8 4000

10/18 28 14000 10/18 10 5000

11/18 20 10000 11/18 4 2000

1/19 40 20000

2/19 40 20000

TOTAL Rs.128000

2 GopinathKhuntia.

English 3/18 34 17000 MCA/M.ScComp. Sc.

4/18 13 6500

7/18 9 4500

8/18 26 13000 8/18 3 1500

9/18 33 16500 9/18 4 2000

10/18 21 10500 10/18 5 2500

11/18 14 7000 11/18 3 1500

1/18 33 16500

2/18 40 20000

TOTAL Rs.111500

In the above case teachers are appointed in a department of an institution are teaching the subject to students of another department of the institution whichrequires special skill on specific subject as per the UGC guideline. It is also seen that the progress register produced to audit is silent regarding the time of takingclasses. So it is not possible on the part of audit to verify whether actually the classes were taken or not.

In response to audit objection memo issued, the local authority produced the order of Registrar to teach in both classes. Therefore the Local Authority is suggestedto collect the feed backs from the students for correct caliberation of the teaching ability of the resource persons. Further it is suggested that in future steps shouldbe taken in this regard to regularize the register and look into the matter as far as possible.

14.35 - Excess payment made to GF/VF/VP of Physics Dept. than the classes taken. Osp-225 to 226.

On checking of Progress Register of Guest Faculty/ Visiting Faculty/ Visiting Professor of Physics department, it is seen that in the following cases payment hasbeen made dispropertionately to the no. of classes taken by the Guest Faculty/ Visiting Faculty/ Visiting Professor as detailed below.


Number ofclasses taken asper ProgressRegister.

Excess shown.

@Rs.500/-perclass.

Excess paid. Particulars

1 Nilakantha Meher 7/18 10 5 5 2500 5 nos. of classesexcess shown.

TOTAL

Rs.2500.00

2 A.K.Behera 8/18 40 36 4 2000 37 classes shownand dt.12.8.18 isholiday.

9/18 28 20 8 4000 24 classes shownand dt.14.9.18 &21.9.18 areholidays & showntwo nos. ofclasses taken ineach date.Rest 4days excessshown.

11/18 36 34 2 1000 Dt.21.11.18 &dt.23.11.18 areholidays.

1/19 40 26 14 7000 14 nos. of classesexcess shown.

TOTAL Rs.14000.00

123 / 218


Audit objection memo issued in this regard was returned without any reply. Hence the objection holds good and needs recovery.



1 Rabindranath Mishra, HOD,Physics Ravenshaw University. 16500

14.36 - Excess payment made to GF/VF/VP of Physics Dept.osp-227 to 228

On checking of Progress Register of Guest Faculty/ Visiting Faculty/ Visiting Professor of Physics Dept. it is seen that in the following cases payment has beenmade but progress register is silent regarding taking of classes by the Faculties. Details are given below.

Sl.no Name Period Amount No. of classes taken.

Sq.Iqbal 3/18 9000 18

4/18 3000 6

K.C.Baral 3/18 17500 35

4/18 12500 25

R.C.Pattnaik 3/18 20000 40

4/18 20000 42

J.C.Mohanty 3/18 10000 20

Suprava Sahoo 3/18 20000 40

4/18 16000 32

B.C.Puhana 3/18 20000 40

4/18 20000 43

Dr. N.R.Parija 3/18 14000 28

4/18 5500 11

Prof.G.C.Mohanty 3/18 25000 -

4/18 25000 -

5/18 25000 -

TOTAL Rs.262500.00

Audit objection statement issued in this regard was returned with no reply. Without verification of updated progress register, it is not possible on the part of audit toaccept the payment as genuine. So the progress register produce to next audit for verification.Till then Rs.262500 is held under objection.

14.37 - Excess payment made to GF/VF/VP of MCA/M. Sc Comp. Sc Dept. osp-229 to230.

On checking of Progress register of Guest Faculty/ Visiting Faculty/ Visiting Professor of MCA/M.Sc comp.Sc.Dept. it is seen that in the following case paymenthas been made excess than the actual. Details of payment are given below.


Number ofclasses takenas perProgressRegister.

Excess shown.

@Rs.500/-perclass.


1 ManmohanMishra

9/18 23 26 3 1500 As perverification ofprogressregister only 23numbers ofclassestaken.So excess3 nos. ofclasses extra

124 / 218


shown andRs.1500/- needsrecovery.

TOTAL RS.1500.00

2 ArundhatiBehera

1/19 9 10 1 500 1 no .of classtaken on23.01.2019 isholiday.SoRs.500/- needsrecovery.

2/19 17 18 1 500 1 no .of classtaken on24.02.2019 isholiday.SoRs.500/- needsrecovery.

TOTAL RS.1000.00

3 Parinita Rath 11/18

10/18 to 11/18

47 19

28

2 1000 2 nos ofclasses excess shown.SoRs.1000/- needsrecovery.

TOTAL RS.1000.00


Audit objection statement issued in this regard was returned with no reply. So the objection holds good and needs recovery.




14.38 - Excess payment made to GF/VF/VP of English Dept.. osp-231 to232.

On checking of Progress Register of Guest Faculty/ Visiting Faculty/ Visiting Professor of English Dept., it is seen that in the following cases payment has beenmade but progress register is silent regarding taking of classes by the faculties. Details of the payment are given below.

Sl.no Name Period Amount No. of classes taken.

1 Sri P.K.Swain 3/18 7000 14

2 Ipsita Behera 3/18 11000 22

3 Prof.H.Satpathy 3/18 6500 13

7/18 1000 2

8/18 6000 12

4 Prof.R.K.Nayak 3/18 16000 32

4/18 4500 9

7/18 6000 12

8/18 13500 27

5 Prof.B.Nath 3/18 9000 18

4/18 1500 3

7/18 4000 8

8/18 8000 16

6 R.K.Bera 3/18 20000 40

7/18 9500 19

8/18 19000 38

7 G.Khuntia 3/18 17000 34

4/18 6500 13

7/18 4500 9

8/18 13000 26

125 / 218


TOTAL 183500

Audit objection memo issued in this regard was returned with no reply. In absence of the reporting by the faculties as per the Progress Register, the amount ofexpenditure of Rs. 1,83,500.00 can not be admitted as genuine payment against the classes taken by them. Hence the Local Authority is suggested to produceupdated Progress Register before next audit and till then Rs. 1,83,500.00 is kept under objection.

14.39 - Excess payment made to GF/VF/VP of Psychology Dept. than the classes taken.osp-233

On checking of progress register of Guest Faculty/ Visiting Faculty/ Visiting Professor of Psychology Dept. it is seen that in the following case payment has beenmade excess than the number of classes taken by the GF/VF/VP.Details are given below.


Number ofclasses taken asper ProgressRegister.

Excess shown.

@Rs.500/-perclass.


1 Dr.NirupamaBhuyan

8/18 36 32 4 2000

9/18 23 20 3 1500

10/18 28 24 4 2000

11/18 35 16 19 9500

TOTAL Rs.15000

In response to audit objection statement issued local authority stated that Dr. Bhuyan could not come to the University because of the restrictions in movement onaccount of COVID-19 and some time may be given for the compliance. In view of the reply of local authority the amount of expenditure is kept under objection tillproduction of progress register before next audit.

14.40 - Non production of Progress register of Psychology Dept.GF/VF/VP.osp-234 to236.

Due to non production of progress register of Guest Faculty/ Visiting Faculty/ Visiting Professor of Psychology Dept. in the following cases it is not possible on thepart of audit to know the genuineness of payment.Details of the payment are given below.

Vr. no Name Period No. of classes taken Amount

Vr.99/3.5.18 Dr.A. Mishra 2/18 40 20000

Vr.99/3.5.18 Dr.H.C.Mishra 2/18 40 20000

Vr.99/3.5.18 -do- 3/18 40 20000

Vr.99/3.5.18 Dr.H.Begum 2/18 40 20000

Vr.99/3.5.18 Nirupama Bhuyan 2/18 40 20000

Vr.99/3.5.18 Prof.Nibedita Jena 2/18 37 18500

Vr.232 to 234/dt.31.5.18 Dr.Anushree Mishra 3/18 40 20000

Vr.232 to 234/dt.31.5.18 Sashimani Mishra 9/17 to 4/18 256 128000

Vr.232 to 234/dt.31.5.18 Nirupama Bhuyan 3/18 40 20000

Vr.630 to 632/dt.6.9.18 -do- 4/18 25 12500

Vr.630 to 632/dt.6.9.18 Binit Puspalak 7/18 11 5500

Vr.630 to 632/dt.6.9.18 -do- 8/18 5 2500

Vr.630 to 632/dt.6.9.18 Sibananda Mishra 7/18 11 5500


Vr.630 to 632/dt.6.9.18 -do- 7/18 15 7500

Vr.754 to 756/dt.6.10.18 -do- 8/18 40 20000

Vr.754 to 756/dt.6.10.18 Prof.H.C.Mishra 7/18 8 4000

Vr.754 to 756/dt.6.10.18 -do- 8/18 27 13500

Vr.754 to 756/dt.6.10.18 Dr.Sibananda Mishra 8/18 40 20000

Vr.788 to 790/dt.12.10.18 -do- 9/18 40 20000


Vr.937 to 939/dt.7.12.18 -do- 10/18 38 19000

126 / 218


Vr.937 to 939/dt.7.12.18 Dr.S.Mishra 10/18 37 18500


Vr.1005 to 1007/dt.7.12.18 -do- 10/18 27 13500



Vr.1099/dt.4.2.19 -do- 10/18 & 11/18 34 17000

Vr.1099/dt.4.2.19 -do- 12/18 15 7500

Vr.1099/dt.4.2.19 Sasmita Pattnaik 12/18 30 15000

Vr.1099/dt.4.2.19 Nirupama Bhuyan 12/18 8 4000

Vr.1099/dt.4.2.19 Dr.Haresh Chandra Mishra 12/18 19 9500



TOTAL RS.618000.00

In response to audit objection memo issued, the local authority stated that these faculty members currently could not come to the University because of therestrictions in movement on account of COVID-19 and some time may be given for the compliance. In view of such reply it is suggested that the same may beproduced to next audit for verification.Till then Rs.618000 is held under objection.

14.41 - Non production of Progress register.osp-112

A sum of Rs.1,39,30,000.00 was spent towards Remuneration to Guest Faculty/ Visiting Faculty/ Visiting Professor during 2018-19 financial year. In support ofsuch payments, most of the departments did not produce the progress registers.So rest needs to produce to next audit for verification.Details are given below.

Sl no. Page no. Vr. No./dt. Gross

1 11 43 to 45/13.4.18 883000

2 26 99/3.5.18 976000

3 28 116/5.5.18 412500

4 50 232 to 234/31.5.18 864500

5 128 630 to 632/6.9.18 1766000

6 150 754 to756/6.10.18 1459500

7 154 788 to 799/12.10.18 874000

8 164 850 to 852/3.11.18 1383000

9 190 937 to 939/7.12.18 1502500

10 209 1005 to 1007/5.1.19 513500

11 232 1099/4.2.19 889500

12 235 1116 to1118/11.2.19 451500

13 257 1212 to1214/12.3.19 1717000

14 83 347 to 349/12.7.18 108500

15 104 480 to 482/7.8.18 129000

13930000

Sl no. Name of the Department Progress register

1 Physics Produced

2 English Produced

3 MCA/MSC Comp.Sc Produced

4 Sanskrit Produced

5 Zoology Progress register of only Bhupesh Patel produced.

6 Psychology Produced

7 ITM Produced

8 Hindi Produced

9 Mathematics Produced

127 / 218


Details of the non production of progress register of Guest Faculty/ Visiting Faculty/ Visiting Professor

Sl. no Subject Vr. no/dt Period Amount

1 Applied Geography 43 to 45/13.4.18 3/18 40000

2 Biotech 3/18 15000

3 Botany 2/18 11000

4 Commerce 3/18 111000

5 Economics 3/18 33000

6 Education 2/18 20000

7 History 3/18 80000

8 JMC 3/18 6000

9 Odia 3/18 40000

10 Philosophy 3/18 60000

11 Pol.Sc 3/18 86000

12 Rural Dev 3/18 22000

13 Sociology 3/18 33500

14 Zoology 2/18 & 3/18 38000(Except B.Patel)

15 Botany 99/3.5.18 3/18 6000

16 Chemistry 2/18 & 3/18 93500

17 Education 3/18 100000

18 Environmental Studies 1/18 to 4/18 23000

19 Geology 3/18 180000

20 Sociology 3/18 39500

21 Statistics 3/18 105500

22 Zoology 2/18 to 3/18 36500

23 Applied Geography 116/5.5.18 4/18 15000

24 Biotech 4/18 9000

25 Botany 4/18 3000

26 Chemistry 4/18 37000

27 Commerce 4/18 40500

28 Economics 4/18 16000

29 Geology 4/18 54500

30 IST/ETC 2/18 to 4/18 25000

31 Philosophy 4/18 37000

32 RD 4/18 8000

33 Sanskrit 4/18 0

34 Zoology 4/18 20000(Except B.Patel)

35 Chemistry 232 to 234/31.5.18 4/18 10000

36 Education 4/18 56000

37 History 4/18 80000

38 Odia 3/18 to 4/18 97500

39 Pol.Sc 4/18 55000


41 Zoology 4/18 14000

42 School of ManagementStudies

1/18 to 4/18 78000

43 -do- 347 to 349/12.7.18 Up to 4/18 50000

44 History 480 to 482/7.8.18 7/18 57500

45 Applied Geography 7/18 25500

46 Odia 7/18 46000

47 Pol.Sc 630 to 632/6.9.18 7/18 to 8/18 113500

48 Sociology -do- 104500

49 Philosophy -do- 146000

128 / 218


50 Chemistry 7/18 10500

51 Education 5/18 to 8/18 131500

52 Economics 7/18 to 8/18 54500


54 Botany 7/18 to 8/18 115500

55 Geology -do- 186500

56 Sanskrit 7/18 0

57 Commerce 7/18 33500

58 ETC 7/18 to 8/18 17500

59 History 8/18 60000

60 Applied Geography 8/18 40000

61 Odia 8/18 60000

62 ITM 7/18 to 8/18 32000


64 Chemistry 8/18 52000

65 Commerce 8/18 139000

66 Economics 8/18 to 9/18 41000

67 Education 7/18 to 9/18 157000

68 Environmental Sc 8/18 to 9/18 40000

69 ETC 9/18 15000

70 Geology 7/18 to 8/18 38000

71 Gym Instructor 8/18 to 9/18 14000

72 JMC -do- 13500

73 Odia 8/18 10000

74 Pol Sc 9/18 70000

75 RD 7/18 to 9/18 58000

76 Sanskrit 8/18 0

77 Sociology 7/18 to 9/18 115500


79 Botany 788 to 790/12.10.18 9/18 87500

80 Chemistry 9/18 48000

81 Economics 9/18 16000

82 Geology 9/18 148500

83 Odia 9/18 69000

84 Philosophy 8/18 to 9/18 119500

85 Sanskrit 9/18 0



88 Botany 10/18 45000

89 Biotech 10/18 35000

90 Commerce 9/18 110000

91 Economics 10/18 65000

92 Education 8/18 to 10/18 222000

93 Environmental Sc 10/18 20000

94 IST 10/18 10000

95 Geology 10/18 133000

96 Gym Instructor 10/18 13000

97 History 10/18 60000

98 JMC 10/18 6000

99 Odia 10/18 71500

100 Pol Sc 10/18 57000

101 Sociology 9/18 72500

129 / 218


102 Applied Geography 937 to939/7.12.18 11/18 30000

103 Botany 10/18 to 11/18 76000

104 Chemistry -do- 50500

105 Commerce -do- 93500

106 Economics 11/18 20000

107 Education 11/18 54000

108 Environmental Sc 9/18 to 11/18 32500

109 ETC/IST 11/18 1500

110 Geology 10/18 to 11/18 125500

111 History 11/18 60000

112 Mathematics 10/18 to 11/18 47000

113 Odia 11/18 71500

114 Phylosophy 10/18 104500

115 Pol Sc 11/18 41000

116 RD 11/18 38000

117 Sociology 11/18 52000

118 Statistics 10/18 57500

119 Botany 1005 to 1007/5.1.19 11/18 8500

120 Commerce 11/18 9500

121 Economics 11/18 11500

122 Education 11/18 90500


124 JMC 11/18 7500

125 Philosophy 11/18 79500

126 Statistics 11/18 57000

127 Applied Geography 1099/4.2.19 1/19 31500

128 Bot/Biotech/Biochem 1/19 20000

129 Business Administration 9/18 to 11/18 37000

130 Commerce 11/18 11000

131 Education 1/19 160000

132 Gym Instructor 12/18 to 1/19 26000

133 History -do- 94000

134 Odia -do- 76500

135 Pol Sc. 1/19 70000

136 Sociology 1/19 68000

137 Statistics 12/18 10000

138 Biotechnology/Bio chem. 1116 to 1118/11.2.19 1/19 40000

139 Business Administration 1/19 6000

140 Computer Sc 1/19 19500

141 Economics 1/19 69500

142 JMC 1/19 20000

143 Philosophy 11/18 & 1/19 142000


145 Botany 2/19 40500

146 Business Administration 2/19 6000

147 Chemistry 1/19 22500

148 Commerce 1/19 101000

149 Computer Sc. 2/19 58000

150 Economics 2/19 76000

151 Education 2/19 200000

152 ETC 1/19 to 2/19 28000

153 Geology -do- 313500

130 / 218



155 History 2/19 60000

156 Odia 2/19 85500

157 Pol Sc. 2/19 73000

158 Sociology 2/19 94500


TOTAL 8915500Therefore suitable steps may be taken for production of Progress Registers of uncomplied departments before next audit for verification. Till then Rs.89,15,500.00is kept under objection.

14.42 - Excess payment made to G/F Sri Sibananda Mishra for the month of October .osp-236.

While checking the Consolidated Remuneration Statement of Guest Faculty/ Visiting Faculty/ Visiting Professor it is seen that excess payment has been made toDr.Sibananda Mishra while giving remuneration for the period October 2018.Details are given below.

Vr. No./Dt Period Number of classes taken. Amount Remarks

937 to 939/dt.7.12.18 10/18 38 19000

1005 to 1007/dt.5.1.19 11/18 40 20000 Sealing limit is Rs. 20000 permonth.

1099/dt.4.2.19 10/18 34 17000 Double payment for themonth October 2018.

In response to audit objection memo issued on the score the local authority agreed to recover the excess payment made to Dr.Sibananda Mishra. So the objectionholds good and needs recovery. For this Smt. Shamita Mohapatra, HOD, Psychology is held responsible.



1 Smt Samita Mohapatra HOD,Psychology Ravenshaw University,ctc 17000

14.43 - Irregular payment to CESU and nominal collection of Electric dues from the consumer. Osp-86 to osp-87.

As ascertained from the previous audit report for the accounting year 2016-17 and 2017-18 that objection was raised regarding irregular payment to CESU andcollection of nominal dues from the consumers of Ravenshaw University.Details of payment during 2018-19 are given below.

Sl.no. Month Vr.no/date Payment toCESU

Consumer ID Over drawalPenalty

Meter charges Collection ofelectric charges

Difference.

1 2 3 4 5 6 7 8 9

3/18 10/2.4.18 111436.00 PI-02-68032 - 1000

3/18 11/2.4.18 798784.00 PI-02-09793 - 1000

3/18 12/2.4.18 282186.00 PI-02-69780 - 1000

3/18 13/2.4.18 592524.00 PI-02-45178 7250.00 1000

1784930

7250.00 4000.00 86396

3/14 to 2/18 21/9.4.18 2096249.73 PI-02-65761 - -

4/18 49/16.4.18 94567.00 MPI-02-22901 0 0

4/18 112/4.5.18 89372.00 PI-02-68032 0 1000

4/18 113/4.5.18 243866.00 PI-02-69780 0 1000

4/18 114/4.5.18 516900.00 PI-02-45178 11750.00 1000

4/18 115/4.5.18 777484.00 PI-02-09793 31500.00 1000

4/18 150/14.5.18 94567.00 MPI-02-22901 0 0

3913005.73

43250.00 4000.00 88942

5/18 262 905045.00 PI-02-09793 31500.00 1000

131 / 218


5/18 263 494335.00 PI-02-45178 11750.00 1000

5/18 264 98338.00 PI-02-68032 0 1000

5/18 265 266466.00 PI-02-69780 0 1000

5/18 270 88283.00 MPI-02-22901 0 0

1852467

43250.00 4000.00 86448

6/18 317 742083.00 PI-02-09793 26500.00 1000

6/18 318 107491.00 PI-02-68032 0 1000

6/18 319 171284.00 PI-02-45178 11750.00 1000

6/18 320 144973.00 PI-02-69780 0 1000

6/18 339 94567.00 MPI-02-22901 0 0

1260398

38250.00 4000.00 1408128

7/18 474 807142.00 PI-02-09793 11500.00 1000

7/18 475 351020.00 PI-02-45178 0 1000

7/18 476 196318.00 PI-02-68032 0 1000

7/18 477 222808.00 PI-02-69780 0 1000

7/18 521 94567.00 MPI-02-22901 0 0

1671855

11500.00 4000.00 922933

8/18 624 827639.00 PI-02-09793 21500.00 1000

8/18 625 247130.00 PI-02-69780 0 1000

8/18 626 504994.00 PI-02-45178 2750.00 1000

8/18 627 118633.00 PI-02-68032 0 1000

1698396

24250.00 4000.00 100800

9/18 748 255332.00 PI-02-69780 0 1000

9/18 749 102869.00 PI-02-68032 0 1000

9/18 750 554352.00 PI-02-45178 10250.00 1000

9/18 751 822215.00 PI-02-09793 31500.00 1000

9/18 780 94567.00 PI-02-22901 0 0

1829335

41750.00 4000.00 143734

10/18 854 436287.00 PI-02-45178 13250.00 1000

10/18 855 99770.00 PI-02-68032 0 1000

10/18 856 243027.00 PI-02-69780 0 1000

10/18 857 815858.00 PI-02-09793 31500.00 1000

10/18 873 94567.00 MPI-02-22901 0 0

1689509

44750.00 4000.00 93709

11/18 914 468961.00 PI-02-45178 10250.00 1000

11/18 915 690347.00 PI-02-09793 31500.00 1000

11/18 916 224102.00 PI-02-69780 0 1000

11/18 917 107229.00 PI-02-68032 0 1000

11/18 957 94567.00 MPI-02-22901 0 0

1689509

41750.00 4000.00 78814

12/18 994 276792.00 PI-02-45178 5750.00 1000

12/18 995 529885.00 PI-02-09793 6500.00 1000

132 / 218


12/18 996 158748.00 PI-02-69780 0 1000

12/18 997 97530.00 PI-02-68032 0 1000

12/18 1011 94567.00 MPI-02-22901 0 0

1157522

12250.00 4000.00 131602

1/19 1101 540327.00 PI-02-09793 0 1000

1/19 1102 242877.00 PI-02-45178 0 1000

1/19 1103 98305.00 PI-02-68032 0 1000

1/19 1104 160549.00 PI-02-69780 0 1000

1/19 1110 94567.00 MPI-02-22901 0 0

1136625

0 4000.00 264020

2/19 1181 550643.00 PI-02-09793 0 1000

2/19 1182 329413.00 PI-02-45178 0 1000

2/19 1183 113723.00 PI-02-68032 0 1000

2/19 1184 188616.00 PI-02-69780 0 1000

2/19 1239 200000.00 PI-02-65761(Ravenshaw Juniorcollege)

0 1000

2/19 1251 200000.00 PI-02-65761(Ravenshaw Juniorcollege)

0 1000

1582395

0.00 6000.00 295133

TOTAL 21161643.73

308250 50000 3700659 17460984.73

The above statement is self explanatory about the picture of payment and collection status of electricity charges. Audit examined the entire scenario of collectionand payment of bills on demand and came to learn that, such huge margin of escalated amount of payment of bills was attributed to the reason of non-installationof meters in the residential quarters which are occupied by the staff. To exemplify the matter it can be stated that, in the present scenario minimum electricity for a2 KVA domestic consumer in urban area is not less than one thousand even in the winter season and this raises up to 3 to 4 thousand per month in summer if asingle AC is used. It is a naked truth that by collecting at nominal rates without installing meters, University has to pay cores of money for the sake of staff whichcould have been easily stopped. This hidden aspect has caused unnecessary financial loss for so many years and has drained out a mammoth amount from theUniversity exchequer. So it is both high time and also the need of the time as well, that authorities should no more throw squint look rather deal the matter with duesincerity and appropriate will power. This audit has put statistical data for 2018-19 only and this is self establishing what would be the amount if it is counted sinceinception. Though the matter appears to be speculative but carries ample substantiality to attract the attention of the authority to ponder over it. In reply, the localauthority 2017-18 audit stated that

1. Sub meter provided to junior college is to be removed and separate feeder is to be provided to Ravenshaw Junior college.

1. All the departments of the university Vice Chancellar office,Administrative Block is to be connected to one feeder unit with installed meter.

1. separate metres to be installed in each hostel or all the hostels connected to a single feeder with installed meter.

4.A meter is to be installed in every quater and bonafide consumer is to provide dues as per actual metering.

5.GED is to be undertake installation of meter and cost of installation to be recovered from consumer.

6.Steps shall be taken for clearance of dues on conumer No p-102-65671

7.The segregation and installation is to be completed within a month.

In response to 2018-19 audit objection statement issued local authority stated that,”the letter of correspondence was made to the agency in this respect.They hadphysically contacted us and inform that necessary communication to their higher authority may be made from the end of Ravenshaw University accordingly a letterwas issued to the CEO on 17.9.2019 vide letter enclosed below The result of the letter is till awaited.”

So steps need be taken in this regard for larger interest of the University, the general public and the students as well.Hence the Local Authority is suggested tobring rationality on payment of electric dues on the parameter of actual consumption units after installation of individual electric meter to reduce the extra financialburden on the exchequer of the University.

133 / 218


14.44 - Excess payment to CESU than the actual due.osp-87.

On checking of electric bill with reference to General Cash book, it is noticed that a sum of Rs. 25800.00 has been paid excess to CESU as the number ofinstallation charges of meter has been over since long. As per provision of Govt. Which is followed by CESU the consumers are liable to pay the meter cost in sixtyinstallments. But surprisingly University is paying the meter charges of all the meters even after 5years which is not admitted in Audit. The details of inadmissiblepayment is calculated in the table below.

Sl.no. Consumer no. Cost of meter No. of instalmentsfor cost recovery.

Amount ofinstalments i.emeter rent.

Date ofinstallation.

Date of finalinstalment(completion of 60instalment.)

Amount paidduring 2018-19

PI02-09793 60000 60 1000 18.01.05 18.01.10 120000

PI02-45178 60000 60 1000 18.01.06 18.08.11 120000

Total 24000

However the Local Authority is suggested once again to take steps at the earliest possible time to avoid further loss of University fund. Further it is suggested thatthe above excess meter rent paid to CESU may be adjusted from the future energy bills or demand by CESU.

14.45 -

Para settled.

14.46 - Amount debited from pass book but not shown in the debit side of NSS Normal cash book.osp-88 to osp-89.

A sum of Rs.13275.00 as detailed below has been debited from the bank bearing account no.SBI-31085209005. But the same amount has not been shown in thedebit side of the cash book. Details are given below.

Sl.no. Chq. No./Date Name Amount debited as per bank.

1 605342/16.5.18 Yayati Nayak Rs.4425

2 605343/17.5.18 Rashmirekha Satpathy Rs.4425

3 605345/28.5.18 Dr.J.Sethi Rs.4425

TOTAL Rs.13275.00

Audit objection memo issued in this regard was returned with no reply. Therefore the objection holds good and steps may be taken to recover Rs.13275.00 fromSri Tapas Ranjan Swain, NSS Asst / Library Asst.



1 Tapas Ranjan Swain Library Ravenshaw University CTC 13275

14.47 -

Para settled.

14.48 -

Para settled.

14.49 -

134 / 218


Para settled.

14.50 - Excess payment made towards labour charge in Developmental work of ITM Dept. osp-159 to 160.

A sum of Rs.125000 was spent for Developmental work of ITM Dept. vide vr. No.160 dtd.17.5.18 by Sri Pryadarshi Tripathy,HOD,ITM. In sub vr.30 dt.16.3.18 forwood work labour charges were paid by Sri Tripathy by violating labour rate of Govt. Details are given below.

Sl.no. Particulars Rate allowed Rate admissible Excess paid.

1 4 nos of labourer for 5 days. 9000 4800(@240x4x5) 4200

2 3 nos of labourer for 4 days. 3750 2880(@240x3x4) 870

3 2nos of labourer for 2 days 1800 960(@240x2x2) 840

4 OM Sai hardware 1298 0 1298

Total excess paid. Rs.7208.00In response to audit objection smemo issued, the local authority stated that the work has been done beyond 8-9 hours per day and as per the rates mentioned inthe voucher. However the reply of the Local Authority is not substantive in absence of contract agreement of rates claimed in the bill. Hence the Local Authority isrequested to produce the Contract Agreement in support of wage claimed as per market price before next audit and till then the amount of excess expenditure iskept under objection.

14.51 - Sub voucher are wanting regarding conduct of Admission process of History Dept. for 2017.osp-161/vr.151 dtd.14.5.18

A sum of Rs.50946.00 was spent towards conducting admission process for the year 2017 by Sri S.K.Mishra, HOD, History. During scrutiny the following subvouchers are not available to audit for verification.Details are given below.

Sl.no. Subject Amount Particulars

1 Daftary@200x3 nos. 600 For PG Exam.

2 Peon@200X2 nos. 400 -do-

3 Peon@100x2nos 200 For Ph.D exam

4 M.Phil (Qns. vr.) 300

5 P.hD( Daftary) 350

6 P.hD (Water bearer) 100

7 P.hD(Qns. vr.) 50 Printing of Question Paper

Total Rs.2000

Objection statement issued in this regard was returned with no reply. Therefore the same need be produced to next audit for verification. Till then Rs.2000.00 isheld under objection.

14.52 -

Para settled.

14.53 - Excess payment made to Prof.Luna Samanta,HOD,Zool than the actual due.osp-163

A sum of Rs.100000 was paid to Prof. Luna Samanta,Zoology vide vr. No. 247 dt.8.5.17 towards remuneration for admission in to PG,UG.M Phil and Ph. Dcourses in Zoology.But on scrutiny it is seen that due to arithmetical inaccuracy actual expenditure is Rs.99800.00 instead of Rs.100000.00.So excess Rs.200paid than the actual needs recovery.

In response to audit objection statement Rs.200.00 recovered fro Smt L.Samanta,Zool vide MR No.98806 dt.8.6.2020.So objection dropped.

14.54 - Engagement of Gyana Ranjan Biswal without sanctioned post OSP 61

Para settled.

135 / 218


14.55 - Extra payment made during conduct of UG 6th Semister Exam 2014 in the head “others” by violating the examination rate chart for2014.osp-166

Paid vr.no 173 dt.22.4.14& vr. No.455/dt.19.5.14 paid to Dr.L.K.Mishra,Supdt.History.

Adj .vr. no.261 dt.4.6.18/Page-53 of General cash book.

While checking the Voucher Guard file of General cash book it was seen that a sum of Rs.460.00 was spent excess by Sri Laxmikanta Mishra, Supdt, Historywhile conducting UG 6th Semister Examination 2014 in the head “Others” which is also not in the rate chart of examination 2014. No reply was furnished by theLocal Authority in response to the audit objection memo issued on the score. However it has been a practice by the University Authorities round the years tosanction expenditure on ‘Others’ head in examination bills over and above the other admissible remunerations meant for evaluation work. No justification hasbeen provided in the bill in support of such claim. Therefore the University Authorities are suggested to discontinue such unwarranted practice in future.

14.56 - Reason of Diversion of fund from RUSA account to UGC account.osp-174

On checking of General cash book it is seen that a sum of Rs.23617122.00 has been transfered from General cash book to UGC cash book as detailed belowwithout assigning any reason. Details of such transfer of funds are given below.

CASH BOOK Vr. No./dt. Amount Head Particulars

General cash book. 634/dt.6.9.18 Rs.21197370.00 ZEISS Amount has been transfer from SBI RUSAa/c no.40702 chq.No.621919 to HDFCUGC a/c no.55150

635/dt.6.9.18 Rs.2419752.00 Waters Amount has been transfer from SBI RUSAa/c no.40702 chq.No.621919 to HDFCUGC a/c no.55150

TOTAL RS.23617122.00

The objection memo issued on the score was returned without seal and signature of the local authority. However the Local Authority is suggested to explain thereasons of such diversion and steps taken for its recoupment before the next audit.

14.57 - Excess payment made to DLR by violating the Govt guide line.

Para 14-57:-Excess payment made to DLR by violating the Govt guide line.

On checking of paid vouchers relating to general and examination cash book, it was revealed that a total sum of Rs. 1,69,270.00 have been paid to the DLRstowards remuneration for attending examination duties. In this context it is to be mentioned that the said DLRs have already been paid their wages round the year.The details of such wages have been narrated at Para 14.15. As such it seemed that the same DLRs have been paid twice for a single day work. Therefore theexcess wage paid has been suggested for recovery in the said para 14-15.


Vr. no/dt Name of theDaily wages.

Particulars Amount Name of thecash book.

1 2 3 4 5

40/4.4.18 S.P.Moharana Examination /Valuation work

2796 Examinationcash book.

Pitambar Naik 3036

B.B.Naik 3036

66/18-19 D.K.Nayak 9538

R.N.Sahoo 5342

S.Dash 5716

R.K.Sahoo 4674

S.K.Routray 2482

136 / 218


20/7.4.18 Ms.S.Das,Library

23.5.17Invigilater.

500 General cashbook

Mr.T.Nayak,IST 500

Ms.P.Das,Lib 500

Mr.U.Ch.Barik,Office

500

Ms.P.Mishra,Office

500

Ms.S.S.Puhan,Library

500

Mr.R.N.Sahoo,Commerce

500

Mr.K.Nayak,Office

500

Ms.A.Dash,SMS 500

R.K.Sahoo,Office

500

Ms.P.Mishra,CS 500

S.Das,Office Remuneration toclass iii & iv

200

R.K.Sahoo,Bot 200

J.Kathua,Math 200

S.Das,CS 200

T.Naik,Eco 100

D.Barik,Comm 200

A.Naik,Eng 100

A.Makardhwaja,Geolo

200

G.Behera,Education

200

S.Naik,Chem 100

J.N.Rout,Phy 200

B.K.Behera,Phy 200

N.Parida,Phy 200

B.Barik,Phye 200

T.Naik,Phy 200

R.Mahar,Phy 200

A.Tripathy,Phy 200

B.Behera,DSW,Offic

200

K.C.Majhi,Phy 200

N.Sahoo,Phy 200

P.Mahar,Edn 100

R.K.Behera,Eng 100

S.P.Nayak,Office

200

S.Das,CS 200

D.Barik,Comm 200

D.N.Sahu,Lib 200

D.Barik,Lib 200

A.Tripathy,Phy 200

B.Naik,Com 100

P.Naik,Math 100

N.Das,Com 100

Ashok kumar 100

137 / 218


Bhoi

Mrs.P.Mishra Ph.D entrance2017,Physics,25.5.17,2pm to4pm.

350

B.K.Behera 200

B.Barik 100

A.R.Majhi 26.5.17 2pm to4pm M.Philentrance,Physics 2017.

350

B.K.Behera 200

B.Barik 100

70/19.4.18 D.Nayak,Office PG Entranceetc.Exam 2017.

500

RajeshSahoo,Lib

400

B.N.Das,IST 200

R.N.Singh,Lib 200

Sarat Barik,WB 100

D.Behera,WD 100

75/23.4.18 S.Dash PG EntranceExam 2017.

400

A.Tripathy 200

GourangaBehera

200

Samir Pradhan 200

Ullash Barik 200

P.Thappa 200

B.Nayak,WB 100

A.Nayak,WB 100

S.Majhi,WB 100

151/14.5.18 Sarat Barik History entranceadmission.

350

Bairagi Behera 200

165/22.5.18 Ajay Bhol Entrance exam 300

Siba Nayak 300

Saroj kumarDash

300

187/25.5.18 Nirakar Sutar Entrance Exam 500

D.P.Dakua 600

SatyaniranjanSahoo

500

Bharat Behera 300

Niranjan Das 300

Siba Nayak 300

188/25.5.18 Saroj kumarDash

300

Ranjan kumarSahoo

300

DharmendraBarik

300

Arun Tripathy 300

189/25.5.18 Pravat kumarKhuntia

500

Prasanta KumarKhuntia

500

138 / 218


P.Das 300

D.P.Das 500

A.K.Sahoo 300

AA.K.Das 300

R.K.Behera 300

Saroj kumarDash

300

190/25.5.18 Rakesh kumarSahoo

500

Dilip kumarNayak

300

Prakash KumarJena

300

Dipti RanjanSahoo

300

191/25.5.18 S.P.Moharana 300

D.R.Sahoo 300

A.Tripathy 300

D.Barik 300

R.K.Sahoo 300

203/25.5.18 S.P.Nayak 300

Saroj kumarDash

300

Avimanyu Sahu 300

Tapan KumarNayak

300

204/29.5.18 Durga PrasadDas

500

DharmendraBarik

300

S.C.Ojha 300

Ranjan KumarSahoo

300

Dilip kumarNayak

300

R.N.Sahoo 300

205/ Arun Tripathy 300

Dipti RanjanSahoo

300

Deepak kumarNayak

600

Durga Das 500

A.K.Tripathy 300

D.R.Sahoo 300

206 Narayan Kathua 500

BalaramPradhan

500

Ganesh Rout 300

Ananta Naik 300

Prakashku.Jena

300

SibaprasadNayak

300

Saroj kumarDash

300

207 DurgaprasadDas

500

139 / 218


BanibhusanNayak

500

Pabitra RanjanDas

300

Ganesh Swain 300

Ajay kumar Bhol 300

Raju Sethy 300

Dillip Nayak 300

Ashok kumarBhoi

300

Chandan Nayak 300

DharmendraBarik

300

Rajesh kumarSahoo

300

208 Prakash Jena 500

S.Routray 300

R.K.Sahoo 300

AvimanyuSahoo

300

SomanathBehera

300

D.Barik 300

S.Nayak 300

S.K.Dash 300

209 Ganesh Rout 300

DharmendraBarik

300

PrasantaThappa

300

Nirakar Sutar 600

210 Sujata Singh 600

Prakash Jena 500

Siba Moharana 300

Rajesh Sahoo 300

Bharat Behera 300

SusantaRoutray

300

P.Nayak 300

Rajesh Sahoo 300

211 Nirakar Sutar 500

Ananta Das 400

Niranjan Das 300

Sanatan Das 300

Siba Nayak 300

Saroj kumarDash

300

Rajendra Sahoo 700

Pravat Khuntia 500

PrasantaKhuntia

500

Prafulla ku.Senapati

300

Sarat Ojha 300

Ranjan Sahoo 300

140 / 218


Arun Tripathy 300

Dipti RanjanSahoo

300

214 Prasanta ku.Sahoo

600

BanibhusanNayak

500

Durga PrasadDas

500

Sanjukta Behera 300

Ranjan kumarSahoo

300

Ashok kumarBhoi

300

Akshaya kumarBehera

300

Dilip kumarNayak

300

Arun kumarTripathy

300

DharmendraBarik

300

Ananta kumarDas

400


Ananta kumarDas

400

Sanatan Das 300

Pabitra Das 300

Prakash kumarJena

300

AbhimanyuSahoo

300

Nirakar Sutar 300

Bharat Behera 300

Deepak kumarDash

300


Pitambar Naik 300

PrasantaThappa

300

Tapan kumarNayak

300

Prakash kumarJena

300

Bijay kumarBehera

300

Saroj kumarDash

300

Siba PrasadNayak

300

Sanatan Das 300

Bishnu charanPradhan

300

217 Ananta kumarDas

500

Prakash Jena 500

Banibhusan 500

141 / 218


Nayak

Pabitra Das 300

Niranjan Das 300

Muna Sethi 300

PrasantaThappa

300

Sanatan Das 300

Ajay Naik 300

Sarat Ojha 300

Arun Tripathy 300

218 Nirakar Sutar 500

PrakashThappa

300

Niranjan Das 300

Prakash Jena 300

Ananta Das 300

Ajay Bhol 300

SanjuktaBehera

300

Niranjan Das 300

Siba Nayak 300

219 BalaramPradhan

600

Pabitra Das 300

Sanatan Das 300

Dilip ku Nayak 300

Ajay Bhol 300

SanjuktaBehera

300

DharmendraBarik

300

Arun Tripathy 300

220 Deepak Nayak 700

NarayanKathua

700

BanibhusanNayak

700

Durga Das 700

SatyaniranjanSahoo

600

Prakash Jena 500

BidutpravaMohanty

500

PrasantaSahoo

300

Ranjan Sahoo 300

Ananta Das 300

Bharat Behera 300

Pitambar Naik 300

PrafullaSenapati

300

Niranjan Das 300

PrakashThappa

300

Siba Nayak 300

221 Ananta Das 400

142 / 218


Prakash Jena 300

Ranjan kumarSahu

300

282 Durga Das 7000

Prakash Jena 4200

Tapanku.Nayak

4200

468 Siba Nayak 200

Saroj kumarDash

200

Ranjan Sahu 200

Arun Tripathy 200

Siba Nayak 200

Saroj kumarDash

200

Sanatan Das 200

Pabitra Das 200

Siba Naik 100

Suman Naik 100

Chandan Naik 100

PrakashThappa

100

Niranjan Das 100

Narayan Arukh 100

Muna Sethy 100

PrasantaThappa

100

SomanathNayak

100

535 D.P.Das 1000

DharmendraBarik

400

D.R.Sahoo 400

Prakash Jena 400

S.K.Routray 200

Ullash Barik 200

536 Pabitra Das 500

701 Tapan Nayak 100

Prakash Jena 100

Niranjan Das 100

Suman Nayak 100

Prasanta Naik 100

RadhakrishnaBehera

100

ChandanNayak

100

Barun Sahoo 100

Tapan Nayak 100

Niranjan Das 100

Siba Nayak 100

R.K.Behera 100

Tapan Nayak 100

Niranjan Das 100

Siba Nayak 100

Chandan Naik 100

143 / 218


Suman Naik 100

Chandan Naik 100

Prasanta Naik 100

Tapan Nayak 100

Ananta Nayak 100

R.K.Behera 100

Niranjan Das 100

Ananta Nayak 100

RadhakrushnaBehera

100

Suman Nai 100

Siba Naik 100

Chandan Naik 100

ChandanNayak

100

Prasanta Naik 100

Tapan Naik 100

Ananta Naik 100

Niranjan Das 100

Pitambar Naik 100

Prasanta Naik 100

ChandanNayak

100

Siba Nayak 100

Suman Nayak 100

ChandanNayak

100

Saroj Dash 100

AkshayaBehera

100

Dilip Nayak 100

Tapan Nayak 100

Ananta Nayak 100

Niranjan Das 100

Saroj Dash 100

Rajesh Sahoo 100

R.K.Behera 100

Ananta Nayak 100

Niranjan Das 100

Siba Nayak 100

Suman Nayak 100

Prakash Mahar 100

PrasantaNayak

100

Tapan Nayak 100

Chandan Naik 100

Prakash Jena 100

Hemanta Barik 100

Pankaj Diggal 100

Tapan Nayak 100

Niranjan Das 100

Kanhu Naik 100

ChandanNayak

100

144 / 218


Hemanta Barik 100

PrafullaSenapati

100

Pankaj Diggal 100

Muna Sethi 100

Kanhu Naik 100

Hemanta Barik 100

Ananta Nayak 100

Pankaj Digal 100

Tapan Nayak 100

DharmendraBarik

100

Niranan Das 100

Prakash Mahar 100

Siba Nayak 100

TOTAL 143670

716 Siba Nayak 300

DharmendraBarik

300

Pabitra Das 100

717 Prakash jena 300

Siba Nayak 300

Saroj KumarDas

300

DharmendraBarik

300

779 DharmendraBarik

200

Saroj Das 200

Niranjan Das 200

T. Nayak 200

A. Nayak 200

N. Das 100

P. K. Jena 200

Ananta Nayak 200

Rakesh das

200

Ganesh Rout 200

Somnath Nayak 200

Deepak das 200

Rajkumar Sethi 200

Muna Sethi 200

Deepak KumarDaS

200

Niranjan Das 200

787 Durga PrasadDas

1200

Nirakar Sutar 1200

BibekanandaDas

600

S. P . Moharana 600

Ananta KumarDas

300

P.K Jena 4200

145 / 218


Saroj KumarDas

3600

Sanatan das 900

Pitamber Nayak 300

Chandan Nayak 300

Niranjan Das 1200

Bharat Behera 300

Siba Nayak 600

Rajesh KumarSahoo

1200

Akshya Kumarbehera

1200

Kanhu Charannayak

2100

Prasanta Thapa 300

Ranjan Sahoo 300

Total 169270

14.58 - Excess appointment of Contractual and Daily wages staff in the University against the actual vacancy.

The following Contractual and Daily wages staffs are appointed in the University excess against the actual vacancy.Details are given below.

Sl.no. Name of the post No of postsanctioned

Men in position

Vacant

Number ofContractual staffposted

Excess paid perMonth

Excess paymentmade during2018-19..

1 2 3 4 5 6 7 8

1 Medical officer 1 1 0

2 Pharmacist 1 1 0

3 Dresser cumbearer

1 1 0

4 Computerprogrammer

1 1 0 3@14400/-pm 43200 518400

5 PTI / PEO 1 1 0

6 Lab Attendant 46 29 17

7 Glass blower 1 0 1

8 Asst. Librarian 6 4 2

9 Library Asst. 1 1 0

10 Library attendant 2 1 1

11 Asst.Storekeeper 3 2 1

12 Daftary 2 2 0

13 Matron 1 1 0

14 Attendant 46 39 7 2@9000 -

15 Office suptd. 1 0 1

16 Section Officer 3 0 3

17 Sr. Asst. 6 1 5

18 Auditor 1 1 0

19 Cashier 1 0 1

20 Jr.Asst 10 7 3 4@9800 9800 117600

21 Driver 1 0 1

22 Sr. Steno grapher 1 1 0

23 Tech.Asst 0 0 0 @16400 55900 670800

146 / 218


@11000

@13100

@15400

Total 4nos.

24 Office Asst 0 0 0 7@12100 84700 1016400

25 Demonstrater 0 0 0 7@14400 100800 1209600

26 Sr.Electrician 0 0 0 1@15400 15400 184800

27 Sr.ComputerProgrammer

0 0 0 2@23000 46000 552000

28 SystemAdministrater

0 0 0 @17000

@26000

Total 2 nos.

43000 516000

29 PlacementCo.Ordinater

0 0 0 1@27500 27500 330000

30 Sr.System Admin. 0 0 0 1@29750 29750 357000

31 Payment to Dailywages during2018-19.

i)MTSAttendant=40

ii)MTS=36

iii)JOA=13

iv)Lib Asst.=4

v)Jr.Eng.=1

vi)TechnicalAsst=2

Total=96nos.

0 0 0 8469303.50

TOTAL 137 94 43 22 456050 13941903.50

Excess expenditure of Rs.13941903.50 or say Rs.1,39,41,904.00 has been made towards salary of Contractual and Daily wages staff during the year 2018-19without concurrence of Administrative Department and Finance Department over and above the existing vacancy in different category of posts. As suh th amountof Rs.1,39,41,904.00 is held under objection.

PARA: 15 AUDIT ON WORKS

15.1 - DEPOSIT WORKS

During scrutiny of vouchers in General fund /UGC cash book, it was revealed that a total sum of Rs.60495997.00 was paid in following vouchers toR&B/BSNL/PWD etc for executing different projects as noted against each. The payment was made as deposit work against estimated cost framed by ExecutiveEng.of concerned executing agency duly administratively approved by Vice-Chancellor. Payment to Executive agency on the basis of estimate without bill andparticulars of measurement proper payment cannot be speculated. Hence the following procedure may be adopted prior to payment. 1. The estimate should besubmitted along with report specification and detailed statement of measurement quantities and rates of materials and number of special T & P and their cost withan abstract showing the total estimate cost of each item. (P.W.D code, Para-3.4.1) 2. Copies of S.R together with analysis of rates and amendments should befurnished to audit.(Para-3.4.2) 3. On every estimate whether submitted to the Chief Engineer or Superintendent Engineer for sanction or sanctioned by theDivisional Officer under the power delegated to him, a certificate should be recorded by the Divisional Officer as Certified that , he has personally visited the spotand prepared the estimate using the sanctioned Schedule of Rates and providing the most economical and safe way of executing the works.(Para-3.4.10) 4.Copies of the bill may be ensured for establishing the genuineness of payments.

DETAILS OF PAYMENTS UNDER DEPOSIT WORK

147 / 218


Sl.no. Vr.no./dt Name of the executants. Particulars of payment. Amount Cash book.

1 41/12.4.2018 AO,BSNL,CTC Supply and installation ofFire wall and Bladeserver.

15240399

General

2 330/9.7.18 ExecutiveEngineer,BCD-II,CPWD

Electrical works for 5 nosof smart classroom,CPWD

3022289

3 379/20.7.18 ExecutiveEngineer,BCED-I CPWD

Smart class room 10797150

4 380/20.7.18 ExecutiveEngineer,BCED-II,CPDW,BBSR

Repr.and renovation for20 nos. of smart classroom,CPDW

4067900

5 404/25.7.18 ExecutiveEngineer,BCED-I,CPWD,BBSR

Smart class room 3022289

6 Executive Engineer,R&B Executive Engineer,R&BDiv. no.-1,CTC

7700000

7 Internet connectionrestoration.

30400

8 EPPENDORF 493500

9 117/5.5.18 ExecutiveEngineer,BCD-II,CPDW,BBSR

Providing MS Railing,SSGries,Gate andMisc.repairing worksincluding Herticultureworks at Academicblock-1

1622070

10 1252/26.3.19 ExecutiveEngineer,BCD-II,CPDW,BBSR

Construction ofe-resourse centre.

12800000

331/9.7.18 BSNL,CTC BSNL,CTC 1700000

TOTAL 60495997

Local authority is stated that the suggestion of audit is noted .Hence the local authority is advise to obtain the above records from the executive agencies andproduce to next audit for assessment of liquidated damage if any due to time overrun of the projects. .

15.2 -

No comments.

PARA: 16 AUDIT ON UNITS / DEPARTMENT

16.1 - Hostel Account-

Details of Receipt and Expenditure of all the Hostels of Ravenshaw University for the year 2018-19-:

Sl. No Name of the Hostel O.B as on 01.04.18 Receipt Total Expenditure Closing Balance ason 31.03.19

1 Lalitagiri 70269.00 3275948.00 3346217.00 3010116.00 336101.00

2 West Hostel 96394.32 2846027.00 2942421.32 2770607.00 171814.32

3 Parija Hostel 1977138.62 3148621.40 5125760.02 2957395.12 2168364.90

4 Kathajodi Hostel 1654916.66 4483093.36 6138010.02 4359453.00 1778557.02

5 East Hostel 204161.74 2754223.40 2958385.14 2619184.50 339200.64

6 Dharmapada Hostel 32024.50 297748.00 329772.50 290603.23 39169.27

7 Bhargavi Hostel 708844.99 4311115.00 5019959.99 4069884.00 950075.99

8 Devi Hostel 807644.48 1252607.36 2060251.84 1076180.00 984071.84

9 Daya Hostel 532339.54 3026324.30 3558663.84 2986909.00 571754.84

148 / 218


10 JagarnnathaChatrabasa

835595.04 2892970.00 3728565.04 2909478.64 819086.40

11 New P.G Hostel 343683.92 3335868.00 3679551.92 3220540.00 459011.92

Details of Advance Figure of all the Hostels of Ravenshaw University for the year 2018-19

Sl. No. Name of the Hostel AdvanceOutstanding as on01.04.18

Advance Paid Total Advance Adjusted AdvanceOutstanding as on31.03.19

1.00 Lalitagiri 91650.00 2039088.00 2130738.00 1900538.00 230200.00

2.00 West Hostel 119987.00 2090000.00 2209987.00 1968783.00 241204.00

3.00 Parija Hostel 21228.00 1967657.00 1988885.00 1936657.00 52228.00

4.00 Kathajodi Hostel 70640.00 124300.00 194940.00 70640.00 124300.00

5.00 East Hostel 40000.00 1661679.00 1701679.00 1701679.00 0.00

6.00 Dharmapada Hostel 0.00 30000.00 30000.00 0.00 30000.00

7.00 Bhargavi Hostel 772344.00 2610411.00 3382755.00 2515261.00 867494.00

8.00 Devi Hostel 72960.00 1775966.00 1848926.00 1802204.00 46722.00

9.00 Daya Hostel 245883.00 1524221.00 1770104.00 1611685.00 158419.00

10.00 JagannathaChatrabasa

120458.00 1798210.00 1918668.00 1706991.00 211677.00

11.00 New P.G Hostel 260000.00 1936311.00 2196311.00 1916311.00 280000.00

The management of Mahanadi and New Hostel did not produce the records before audit inspite of issue of objection memo vide memo-6/19.9.19,memo no40/20.1.20 respectively alongwith reminder memo no 64/7.3.20. Hence, it is suggested that the administrative action against the defaulting staffs may be taken forthe negligence of which the audit of these two hostels could not be completed. It is further suggested that this same may be produced to audit in next instance ofaudit without fail.

16.2 - Lalitagiri Hostel

TITLE SHEET

1 Name of the Institution : Lalitagiri Hostel


3 Name of the Warden. during the year 2018-19. Dr. KSK Bharadwaj.

4 Name of the Warden. at the time of Audit : Dr. Santosh Kumar Malua

LIST OF VERIFIED RECORDS:-

1.Cash book

2.Money receipts

3.Daily Collection register

4. Paid vouchers relating to year 2018-19

5. Cheque Issue register

6. Bank pass book.

7. Related records and files

8. Stock register

9. Advance Register

10.Caution money refund register

11. Salary register

Strength of Seats:- 296

149 / 218


Staff position:-

Sweeper 3

Care Taker 1

Gate Keeper 2

Part time assistant 1

Mess Helper 2

Matron 0FINANCIAL POSITION :-

O.B as on 1.4.18 as per audit 70269.00

Receipt during the year 2018-19 3275948.00

Total 3346217.00

Expenditure during the year 2018-19 3010116.00

Closing Balance as on 31.3.2019 336101.00

Details of closing balance as on 31.03.2019:

Axis Bank, A/C No: 8644 332906.00

Cash in Hand 3195.00

Total 336101.00

STOCK POSITION:-. Dead Stock Register (Rule 106 and 107 of OGFR Cl.6 of Finance & Acct. Manual (1986) of Ravenshaw university.) was not maintained bythe institution.

INVESTMENT :- Nil

ADVANCE :-

Position of Advance as on 31.03.2019:-

Advance outstanding as on 01.04.2018 91650.00


Total 2130738.00



Details of advance outstanding as on 31.03.2019 is given below:-

Name of the Advance Holder Amount Purpose

( Sudrshana Nayak) Mess Manager 215000.00 Mess

Sri S. Barik 1000.00 Salary

Sri A.K Dash 1000.00 Salary

Sri R.K Barik 11200.00 Salary

Sri Arat Barik 1000.00 Salary

Sri D.R. Dash 1000.00 Salary

Total = 230200.00

16.3 - West Hostel-

TITLE SHEET

1 Name of the Institution : West Hostel

150 / 218



3 Name of the Warden. during the year 2018-19. Dr. Somanath Khaosh

4 Name of the Warden. at the time of Audit : Dr. Manoj Kumar Das


1.Cash book

2.Money receipts




6. Bank pass book.


8. Stock register

9. Advance Register


11. Salary register


Staff position:-

Sweeper Out Sourcing

Care Taker 1

Gate Keeper 3


Mess Helper 2

Matron 0

FINANCIAL POSITION :-



Total 2942421.32




Axis Bank, A/C No: 913010001971369 73687.86

Axis Bank, A/C No: 913010001952038 29699.04

IDBI Bank A/C N0:217104000017541 7514.00


Total 171814.32STOCK POSITION:-. Dead Stock Register (Rule 106 and 107 of OGFR Cl.6 of Finance & Acct. Manual (1986) of Ravenshaw university.) was not maintained bythe institution.

INVESTMENT :- Nil

ADVANCE :-

151 / 218



Advance outstanding as on 01.04.2018 119987


Total 2209987


Advance outstanding as on 31.03.2019 as per audit 241204

Advance outstanding as on 31.03.2018 as per cash book 237639

previous difference 3565



(Subasha Chandra Bhola) Mess Manager 117639.00 Mess

General Secretary 120000.00 Annual Function

Total 237639.00

16.4 - East Hostel

TITLE SHEET

1 Name of the Institution : East Hostel


3 Name of the Warden. during the year 2018-19. Dr.Gyana Ranjan Swain

4 Name of the Warden. at the time of Audit : Dr. Purnendu Parhi


1.Cash book

2.Money receipts




6. Bank pass book.


8. Stock register

9. Advance Register


11. Salary register


Staff position:-

Sweeper 3

Care Taker 1

Gate Keeper 3


Mess Helper 6

152 / 218


Matron 0




Total 2958385.14




Axis Bank, A/C No: 913010001952232 12271.05

Postal A/C 230.22

S.B.I A/C 3225899492 165663.49

F.D.1 75910.00

F.D.2 75910.00


Total 339200.64


INVESTMENT :-

SL.NO TDR NO. Name of Bank Principal Amount Date of investment

Rate of interest Maturity date

Maturity Value

1 30168445049 SBI CollegeSquare

75910.00 30.04.15 8.50% 30.04.19 106270.00

2. 30168444396 SBI CollegeSquare

75910.00 30.04.15 8.50% 30.04.19 106270.00

ADVANCE :-




Total 1701679.00


Advance outstanding as on 31.03.2019 Nil

16.5 - Parija Hostel

. TITLE SHEET

1 Name of the Institution : Parija Hostel


3 Name of the Warden. during the year 2018-19. Dr.Bijayalaxmi Dash

4 Name of the Warden. at the time of Audit : Dr. Urmishree Bedamatta


1.Cash book

153 / 218


2.Money receipts




6. Bank pass book.


8. Stock register

9. Advance Register


11. Salary register


Staff position:-

Sweeper 1

Care Taker 1

Gate Keeper 4


Mess Helper 1

Matron 1




Total 5125760.02


Closing Balance as on 31.3.2019 as per audit 2168364.90

Closing Balance as on 31.3.2019 as per cashbook 2028723.00

Difference 139641.90

Reconciliation:

Cashbook C.B as on 31.03.2019 ……………………………………………= 2028723.00

1. Add less F.D taken on 31.03.19 ………………………………… = (+)140290

(F.D taken on 31.03.19 cashbook page no 115= 1484602.00

F.D amount as per term deposit receipt = 1624892.00)

2.Less C.B amount shown in cashbook d.t 31.03.19

page115 Bank a/c no -7871(S.B.I) as on 31.03.19 ………………….= (+)0.40

3.Debit amount not shown in cashbook A/c No-2488

as on 31.03.19 ………………………..= (-)648.50

C.B as on 31.03.2019 …………………….. = 2168364.90


Axis Bank, A/C No: 913010002536798 387787.62

154 / 218


Urban A/C 4384.00

S.B.I A/C 30856757871 136968.40

S.B.I A/C 10508850130 3454.96

S.B.I current A/C 35469222488 9113.50

F.D 1624892.00


Total 2168364.90


INVESTMENT :-



Maturity Value

1 31301177761 SBI 729050.00 31.07.18 7.5% 30.07.2020 833447.00

2. 32144816960 SBI 505828.00 17.01.19 6.8% 17.01.2020 541111.00

3. 30088995499 SBI 198847.00 08.02.19 6.8% 08.02.2020 212717.00

4. 31059356197 SBI 191167.00 24.02.19 6.8% 24.02.2020 204502.00

ADVANCE :-




Total 1988885.00


Advance outstanding as on 31.03.2019 (as per audit) 52228.00

Advance as per Cashbook 36050.00

Difference as per AR .No.2017/18(previous difference) 16178.00



B.Dash 1050.00 salary

L. Ojha (General Secretary) 6154.00 Annual Function

Debasmita Mohanty 10000.00 Annual Function

Elina Hota 24.00 Annual Function

M.Sarkar (General Secretary) 35000.00 Fairwell

Total = 52228.00

16.6 - New P.G Hostel

TITLE SHEET

1 Name of the Institution : New P.G Hostel


3 Name of the Warden. during the year 2018-19. Dr.Soumendra Kumar Naik

4 Name of the Warden. at the time of Audit : Dr.Bhagabat Behera


155 / 218


1.Cash book

2.Money receipts




6. Bank pass book.


8. Stock register

9. Advance Register


11. Salary register


Staff position:-

Sweeper 2

Care Taker 1

Gate Keeper 2


Mess Helper 10

Matron 0




Total 3679551.92




Axis Bank, A/C No: 913010002512501 328221.94

Axis Bank A/C No: 913010001970997 3398.98

S.B.I A/C:31295143702 2402.00

SBI A/C N.o: 35281582180 123023.00


Total 459011.92


INVESTMENT :-



Maturity Value

1 35281582180 SBI 123023.00 12.10.18 6.7% 12.10.19 131475.00

ADVANCE :-

156 / 218





Total 2196311.00





( Shusanta Kumar Singh ) Mess Manager 280000.00 Mess

Total =

280000.00

16.7 - Bhargabi Hostel

TITLE SHEET

1 Name of the Institution : Bhargabi Hostel


3 Name of the Warden. during the year 2018-19. Dr.Anjuman Ara

4 Name of the Warden. at the time of Audit : Dr.Dipti Raut


1.Cash book

2.Money receipts




6. Bank pass book.


8. Stock register

9. Advance Register


11. Salary register


Staff position:-

Sweeper 5

Care Taker 1

Gate Keeper 3


Mess Helper 6

Matron 2

157 / 218





Total 5019959.99




Axis Bank, A/C No: 2177 715494.44

Axis Bank A/C No:7861 6476.28

S.B.I A/C No:6053 58173.00

F.D: 32540072289 136098.00


Total 950075.99


INVESTMENT :-



Maturity Value

1 32540072289 SBI 136098.00 06.09.18 6.8% 06.09.2021 166611.00

ADVANCE :-




Total 3382755.00





(Antarjyami Ratha ) Mess Manager 867494.00 Mess

Total = 867494.00

16.8 - Daya Hostel

TITLE SHEET

1 Name of the Institution : Daya Hostel


3 Name of the Warden. during the year 2018-19. Dr.Suprava Sahu

4 Name of the Warden. at the time of Audit : Dr.Suprava Sahu.

158 / 218



1.Cash book

2.Money receipts




6. Bank pass book.


8. Stock register

9. Advance Register


11. Salary register


Staff position:-

Sweeper 5

Care Taker 1

Gate Keeper 2


Mess Helper 8

Matron 1




Total 3558663.84




Axis Bank, A/C No: 7240 190109.94

SBI A/C No: 9129 160759.90

TDR No: 35113171811 209303.00


Total 571754.84


INVESTMENT :-



Maturity Value

159 / 218


1 35113171811 SBI 209303.00 30.07.17 6.25% 30.07.19 236942.00

ADVANCE :-




Total 1770104.00





Mess Manager 158419.00 Mess

Total = 158419.00

16.9 - Jagannatha Chatrabasa -

TITLE SHEET

1 Name of the Institution : Jagannatha Chatrabasa Hostel


3 Name of the Warden. during the year 2018-19. Dr.Umakanta Mishra

4 Name of the Warden. at the time of Audit : Dr.Bairagi Charan Mallick


1.Cash book

2.Money receipts




6. Bank pass book.


8. Stock register

9. Advance Register


11. Salary register


Staff position:-

Sweeper Out sourcing

Care Taker 1

160 / 218


Gate Keeper 3


Mess Helper 4

Matron 0




Total 3728565.04


Closing Balance as on 31.3.2019(as per audit) 819086.40

Closing Balance as on 31.3.2019(as per cashbook) 859286.40

Difference 40200.00

Reconciliation:

C.B as per cashbook : ……………………………………………………………. = 859286.40

1. Debited from SBI bank A/C no-30865786212 cheque no:862333 date:30.03.19

but not shown in cashbook C.B…………………………………….. = (-)40200.00

Closing Balance as per audit……………………………………………… = 819086.40


Axis Bank, A/C No: 913010001947926 37.94

Axis Bank A/C No : 913010002011752 196226.46

S.B.I A/C No:30865786212 212574.00

SBI TDR No:31376062606 400000.00

Urban Bank A/C No:13906092909 10248.00

Cash in Hand Nil

Total 819086.40


INVESTMENT :-



Maturity Value

1 31376062606 SBI 400000.00 31.08.15 7.75% 29.08.18 738983.00

The invested amount of TDR NO-31376062606 is getting maturity on 29.08.2018 .that amount is neither encashed nor reinvested during this period of audit.

ADVANCE :-




Total 1918668.00


Advance outstanding as on 31.03.2019 as per Audit 211677.00

Advance outstanding as on 31.03.2019 as per cash Book 152980.00

Difference 58697

Reconciliation of the above difference ;

161 / 218


1. Rs. 54,128.00 - This amount has already been recovered and reconciled as discussed in para11.1 of the previous Aduit Report (Audit Report No :441501/AR/2018-2019)

2. Rs. 4,569.00 - Discussed at Para 11.1 of this Audit Report. The amount may be reconciled in advance position of the cash book.



Dharmananda Dash.Mess Manager 1,57,549.00 (1,52,980.00 + 4,569.00) Mess

Total = 1,57,549.00

16.10 - Dharmapada Hostel

TITLE SHEET

1 Name of the Institution : Dharmapada Hostel


3 Name of the Warden. during the year 2018-19. Dr.Soumendra Kumar Naik

4 Name of the Warden. at the time of Audit : Dr.Sibabrata Das


1.Cash book

2.Money receipts




6. Bank pass book.


8. Stock register

9. Advance Register


11. Salary register


Staff position:-

Sweeper 1

Care Taker 1

Gate Keeper 2


Mess Helper 0

Matron 0




Total 329772.50

162 / 218





Axis Bank, A/C No: 913010001996148 33825.72

S.B.I A/C No: 10508849806 4336.58


Total 39169.27


INVESTMENT :- Nil

ADVANCE :-


Advance outstanding as on 01.04.2018 Nil


Total 30000.00

Advance adjusted during the year 2018-19 Nil




Mess Manager(Sushanta Kumar Singh) 30000.00 Mess

Total =

30000.00

16.11 - Kathajodi Hostel -

TITLE SHEET

1 Name of the Institution : Kathajodi Hostel


3 Name of the Warden. during the year 2018-19. Dr. KSK Bharadwaj.

4 Name of the Warden. at the time of Audit : Dr. Santosh Kumar Malua


1.Cash book

2.Money receipts




6. Bank pass book.


163 / 218


8. Stock register

9. Advance Register


11. Salary register

Strength of Seats:-369

Staff position:-

Sweeper Outsourcing

Care Taker 1

Gate Keeper 4


Mess Helper 2

Matron 1




Total 6138010.02


Closing Balance as on 31.3.2019 (as per audit) 1778557.02

Closing Balance as on 31.3.2019 (as per Cashbook) 1778315.02

Difference 242.00

Reconciliation:

C.B as per cashbook ………………………………= 1778315.00

Add Less O.B taken 1.4.18…………… = 0.66(O.B takenRs.1725556.00 instead of Rs. 1725556.66)

Add Excess credit in Axis Bank (Rs. 4888 credited on 7.12.18

Instead of Rs. 4688) =(+)200

Add excess credit in bank 10.08.18 not in cashbook = (+)40

On 5.4.18 in S.B.I Rs.872 credited instead of Rs.875.65 =(+)0.65

On 16.4.18in S.B.I Rs.174 credited instead of Rs174.53 = (+)0.53

On 16.4.18in S.B.I Rs.1047 credited instead of Rs1047.18 = (+)0.18

C.B as per audit as on 31.03.2019 = 1778557.02


Axis Bank, A/C No: 916010024347803 551294.00

S.B.I A/C No: 33590122011 584612.02

FDR 642067.00

Cash in Hand 584.00

Total 1778557.02


164 / 218


INVESTMENT :-



Maturity Value

1 34404079844 SBI 642067.00 17.11.18 6.7% 17.11.19 686178.00

ADVANCE :-




Total 194940.00





Subash Chandra Bhol.Mess Manager 43800 Mess

Sri Tannistha Das, General Secretary 80500 Farewell ceremoney

Total = 124300.00

16.12 - Devi Hostel -

TITLE SHEET

1 Name of the Institution : Devi Hostel


3 Name of the Warden. during the year 2018-19. Dr. Sabita Nayak.

4 Name of the Warden. at the time of Audit : Dr. Sabita Nayak.


1.Cash book

2.Money receipts




6. Bank pass book.


8. Stock register

9. Advance Register


11. Salary register


165 / 218


Staff position:-

Sweeper 4

Care Taker 1

Gate Keeper 2


Mess Helper 8

Matron 1




Total 2060251.84


Closing Balance as on 31.3.2019 (as per audit) 984071.84

Closing Balance as on 31.3.2019 (as per Cashbook) 984071.84

Difference Nil


Axis Bank, A/C No: 913010001951954 472787.34.

S.B.I A/C No: 30856810780 159485.50

FD. TDR No:31238088577 351770.00

Cash in Hand 29.00

Total 984071.84


INVESTMENT :-



Maturity Value

1 31238088577 SBI 351770.00 29.9.18 6.7% 30.9.18 376006

ADVANCE :-




Total 1848926.00





Jatindra Ku. Barik.Mess Manager 46722 Mess

Total = 46722.00The Physical verification of the available cash in respect of all Hostel accounts could not be conducted due to non production of the same before audit .Howeverthe local authority is advised to conduct physical verification as per Rule at least once before the next audit so that any possible defalcation can be avoided intime.

166 / 218


PARA: 17 AUDIT ON SCHEMES / PROGRAMMES

17.1 -

Neither any schemes nor any Programmes have been implemented in the Ravenshaw University during the audit period 2018-19.

PARA: 18 MISCELLANEOUS

18.1 - Amount not reflected in cash book though credited to bank account memo no122/18.03.2020

On checking of the receipt side of General cash book w.r.t credit side of Bank statement of different bank accounts ,It is seen that in the following cases, theamounts credited to pass book account not being taken to receipt side of cashbook during this year 2018-19. Non accounting of the said amount obviouslycreate a huge discrepancy at the closing dates of the financial year requiring reconciliation of the same.

The details furnished below:-

Name of the Bank & A/C No. Date Amount (in Rs.)

SBI, RU Branch / A/c-6929 03.04.18 250

03.04.18 1800

16.04.18 600

4.9.18 8770

4.9.18 8770

19.9.18 3300

22.09.18 37530

24.09.18 32530

24.09.18 4500

24.09.18 4500

24.09.18 4500

24.09.18 690

24.09.18 4500

24.09.18 35570

24.09.18 30520

24.09.18 570

25.09.18 30520

25.09.18 520

25.09.18 570

25.09.18 570

25.09.18 520

25.09.18 520

25.09.18 520

25.09.18 470

25.09.18 470

25.09.18 470

25.09.18 470

25.09.18 470

25.09.18 470

25.09.18 520

25.09.18 520

25.09.18 470

167 / 218


25.09.18 30520

26.09.18 470

26.09.18 590

26.09.18 470

28.09.18 520

28.09.18 470

28.09.18 470

10.11.18 250

Total = 250730

Axis Bank, A/C No:1601 2.07.18 53580

21.08.18 92300

4.10.18 30520

5.10.18 30540

5.10.18 30520

5.10.18 45520

6.10.18 30570

12.10.18 17875

16.10.18 46770

16.10.18 15.15

16.10.18 2560

16.10.18 2560

16.10.18 2560

22.10.18 5390

25.10.18 45520

8.11.18 150620

14.11.18 7500

15.11.18 75570

15.11.18 620

15.11.18 75570

16.11.18 75570

19.11.18 495815

28.12.18 2160

28.12.18 2160

5.1.19 470

29.03.19 149544.52

Total = 1472400

S.B.I Bank, A/C No:1616 27.04.18(Transfer to 6929 A/C) 6146971

27.04.18 3658382

08.05.18 15000

23.05.18 5300000

17.07.18 5000

31.08.18 170705

08.11.18 8589

11.01.19 73500

15.2.19 431625

15.03.19 21651

Total = 15831423

Axis Bank, A/C No: 6454 03.04.18 6100

03.04.18 20800

03.04.18 196379

03.04.18 5900

03.04.18 6900

168 / 218


03.04.18 9500

03.04.18 6000

03.04.18 21200

03.04.18 21500

03.04.18 6600

03.04.18 50000

6.08.18 1000

14.12.18 18700000

3.01.19 1000

3.01.19 1000

03.01.19 4304

03.01.19 33904

04.01.19 1000

04.01.19 1000

Total = 19094087

Axis Bank, A/C No:8732 27.04.18 14

30.04.18 600

30.04.18 4000

24.05.18 300

28.05.18 1.09

30.05.18 6

31.05.18 2

02.06.18 3

04.06.18 2

05.06.18 4

05.06.18 5

06.06.18 10

07.06.18 2.99

8.06.18 10

11.06.18 137402

12.06.18 176100

13.06.18 248400

14.06.18 277800

15.06.18 192000

18.06.18 458700

19.06.18 196200

20.06.18 213600

21.06.18 199800

22.06.18 181500

25.06.18 403500

26.06.18 88800

27.06.18 58800

28.06.18 37484.70

29.06.18 41700

30.06.18 56400

1.09.18 2740

1.09.18 2240

1.09.18 2240

1.09.18 2240

1.09.18 2240

1.09.18 2240

1.09.18 2240

169 / 218


1.09.18 2240

1.09.18 2240

1.09.18 2240

1.09.18 2240

1.09.18 2240

1.09.18 2240

1.09.18 2240

1.09.18 2240

1.09.18 2240

1.09.18 2240

1.09.18 2240

1.09.18 2240

1.09.18 2240

1.09.18 2240

1.09.18 2240

1.09.18 2240

1.09.18 2240

1.09.18 240

1.09.18 7440

1.09.18 47940

1.09.18 47940

1.09.18 2240

1.09.18 2940

1.09.18 2740

1.09.18 2740

1.09.18 42440

1.09.18 42440

1.09.18 42440

1.09.18 42440

1.09.18 42440

1.09.18 42440

1.09.18 42440

1.09.18 42440

1.09.18 42440

1.09.18 42440

1.09.18 42440

1.09.18 42440

1.09.18 42440

1.09.18 42440

1.09.18 42440

1.09.18 42440

1.09.18 42440

1.09.18 42440

1.09.18 42440

1.09.18 42440

1.09.18 42440

1.09.18 42440

1.09.18 42440

1.09.18 42440

1.09.18 2440

1.09.18 2440

1.09.18 2440

170 / 218


1.09.18 2440

1.09.18 2440

1.09.18 2440

1.09.18 2440

1.09.18 2440

1.09.18 2440

1.09.18 2440

1.09.18 2440

1.09.18 2440

1.09.18 40000

1.09.18 40000

1.09.18 40000

1.09.18 40000

1.09.18 40000

1.09.18 40000

1.09.18 40000

1.09.18 40000

1.09.18 40000

1.09.18 40000

1.09.18 40000

1.09.18 40000

1.09.18 40000

1.09.18 40000

1.09.18 42240

1.09.18 42240

1.09.18 42240

1.09.18 42240

1.09.18 42240

1.09.18 42240

1.09.18 42240

1.09.18 42240

1.09.18 42240

1.09.18 42240

01.09.18 42000

07.09.18 35850

07.09.18 35850

07.09.18 30850

07.09.18 30850

07.09.18 30850

07.09.18 35850

07.09.18 31150

07.09.18 35850

07.09.18 31150

07.09.18 31150

07.09.18 31150

07.09.18 31150

07.09.18 31150

07.09.18 31150

07.09.18 31150

07.09.18 31150

07.09.18 31150

07.09.18 31150

171 / 218


07.09.18 31150

07.09.18 31150

07.09.18 31150

07.09.18 31150

07.09.18 31150

07.09.18 31150

07.09.18 31150

07.09.18 25000

07.09.18 25000

07.09.18 5850

07.09.18 5850

07.09.18 30000

07.09.18 35000

07.09.18 49000

07.09.18 4450

07.09.18 38640

07.09.18 53440

07.09.18 38640

07.09.18 38640

07.09.18 38640

07.09.18 2940

07.09.18 38640

07.09.18 38440

07.09.18 2940

07.09.18 2940

07.09.18 2940

07.09.18 2940

07.09.18 2940

07.09.18 2940

07.09.18 2940

07.09.18 2940

07.09.18 2940

07.09.18 2940

07.09.18 2940

07.09.18 2940

07.09.18 35000

07.09.18 2740

07.09.18 2740

07.09.18 2740

07.09.18 2740

07.09.18 2740

07.09.18 2740

07.09.18 2740

07.09.18 2740

07.09.18 2440

07.09.18 2740

07.09.18 2740

07.09.18 2440

07.09.18 2240

07.09.18 2240

07.09.18 30850

07.09.18 30850

172 / 218


07.09.18 30850

07.09.18 30850

07.09.18 30850

07.09.18 30850

07.09.18 30850

10.09.18 5400

10.09.18 500

13.09.18 9220

13.09.18 8820

13.09.18 9220

11.10.18 1000

12.10.18 1000

12.10.18 1000

12.10.18 1000

12.10.18 1000

16.10.18 200

29.11.18 300

TOTAL= 6840337

Grand Total 4,34,88,977.00In this regards Objection memo was issued , In response to the audit objection memo , the local authority did not furnish any reply till the completion ofaudit.Hence an amount of Rs.43488977.00 is kept under objection till the production of reconciled General cash Book to next audit.

18.2 - Irregularities in Hostel expenditure

A-Non-production of cash memo towards purchase of gas cylinder and non availing of rebate as due (memo no:18/14.11.19):-

On scrutiny of the vouchers of Lalitagiri hostel ,It is seen that a sum of Rs.239598.00 has been paid to Prachi Agency towards supply of Gas cylinder for theyear 2018-19. But in support of such payment the original money receipt obtained from the Prachi Agency were not made available to audit inspite of issue ofobjection memo.

Details of the payment is given below:

Cheque No &Date Amount No. of Gas Cylinder

075747/03.04.2018 8124.00 12

075752/12.04.2018 8124.00 12

075756/21.04.2018 8124.00 12

075760/29.04.2018 4062.00 6

075762/02.05.2018 8100.00 12

075773/08.08.2018 19596.00 28

072776/21.08.2018 19596.00 28

075831/04.09.2018 20340.00 30

075840/03.10.2018 21768.00 24

075848/05.11.2018 23256.00 24

075851/21.11.2018 23328.00 24

075854/06.12.2018 10056.00 12

075858/08.01.2019 17196.00 24

075866/02.02.2019 16464.00 24

075872/20.02.2019 16464.00 24

075879/07.03.2019 15000.00 24

Total 239598 Rebate amount -2094.36/- or say 2095/-

It is also seen that the benefit of rebate available from ONGC is not availed during the whole financial year which has caused an extra payment on this score.

173 / 218


Hence, it is suggested that the University authorities will hence forward take note of the matter and insist for the rebate as due in the interest of the University.

B. Voucher Wanting :

During scrutiny of the vouchers, it is noticed that a sum of Rs.60000.00 was shown paid on 04.04.2018 to Shyamsundar suppliers & Decoraters towards annualfunction. The connected vouchers were call for through objection memo for scrutiny. But unfortunately the same was not produce till close of audit. Hence, it issuggested that the said voucher be produced in next audit. Pending production of the same, the amount is held under objection.

C. Non adjustment of advance from the boarders of Lalitagiri Hostel taken during 2018-19.

While checking the vouchers of Lalitagiri Hostel, It is seen that a sum of Rs. 60000.00 as detailed below has been taken by the boarders of Lalitagiri Hostel tocelebrate Ganesh Puja during 2018-19. The said amount was required to be recouped by contribution of all boarders and the payment was made under thatcommitment. However, during till the close of the financial year no amount was recouped. Audit sort clarification from the hostel management which was notattended to. Hence, it is suggested that early steps may be taken to collect the amount from the student before it is delayed and the concerned boarders leave thehostel after being passed out. Failing non collection, the amount of advance will be treated as unrecoverable advance and action as would be deemed properunder Govt. guideline will be taken thereof. Till the amount is recouped is kept under objection. The details of advance payment is furnished below:-

Sl no. Cashbook page no. /date Amount

1 207/20.09.2018 25000.00

2 205/11.09.2018 20000.00

3 204/07.09.2018 15000.00

Total 60000.00

Details of adjustment of Ganesh puja vouchers of Lalitagiri Hostel:

Vr no/ date Purpose Amount

196/28.09.2018 Satyashiva silpa vhandar 10000.00

197/28.09.2018 Sahoo sound and light 18000.00

198/28.09.2018 Sahoo sweets stall 3420.00

199/28.09.2018 Das Digital Dj and sound light 26490.00

200/28.09.2018 Shree Hari puja bhandar 2090.00

Total =

60000

D .Non re-coupment of donation amount from the boarders of Lalitagiri Hostel :-

Vide vr.no 240/04.01.2019 a sum of Rs. 5800.00 has been given to Sri Rabindra kumar Barik, Watchman on 10.12.18 which is drawn from Lalita Giri HostelA/C(Axis Bank Ac No-8644) bank vide cheque no.075855 for the treatment of his son who was in a serious condition due to accident. Warden of Lalitagiri Hostelappealed to the boarders for donation on 04.01.19 in his Letter pad and warden also requested to the borders of hostel in his letter pad to give their willingnesswith signature, if they agree to the appeal to contribute Rs. 20.00 per person which will be collected from Dec -18 mess bill and they gave consent withsignatures. But in the said amount has not been collected.

Objection memo was issued in this regard, in response to which the local authority did not furnish any reply. Considering the matter from humanitarian point ofview, audit suggest that the hostel management should take precautionary measures in future so that such type of undesirable transaction does not occur infuture.

E. Non re-coupment of donation amount from the borders of Lalitagiri Hostel donated to Deepak Ranjan Dash care taker for Hospital expenses

Vide voucher no 253(A) date 28.01.19 a sum of Rs.8700.00 has been drawn vide cheque no- 075865 and paid to Sri D.R.Dash care taker for major hospitalexpenses. In G.B meeting held on 28.01.19 in S.L no- 5 it was decided that Rs.30.00 will be collected from each border to meet the hospital expenses of D.R.Dashcaretaker, Lalitagiri Hostel and Rs 8700.00 is given to D.R Dash on cheque for hospital expenses ( Two finger cutting major case). But the said amount has notbeen collected from the borders during 2018-19.

Objection memo was issued in this regard, In response to the audit objection memo , the local authority did not furnish any reply. Considering the matter fromhumanitarian point of view, audit suggest that, the hostel management should be careful in future to avoid such type of transactions.

18.3 - Advance outstanding for more than one year

On checking of the Parija Hostel cashbook ,it is seen that a sum of Rs. 17228.00 is pending for adjustment for more than one year i.e Advance paid as on31.03.2018. As per Letter No-2221/08.03.02 of Finance Department, advance outstanding for more than one year is treated as a loss to the institution which isrecoverable. Details are given below:

174 / 218


Name of Advance Holder Amount Purpose

L. Ojha ( General Secretary) 6154.00 Annual Function

Debasmita Mohanty 10000.00 Annual Function

Elina Hota 24.00 Annual Function

Total 16178.00

After recover the amount compliance to audit at on early date. Failing which the amount will be recovered from the sanctioning authority.

In response to audit objection statement the local authority furnished no reply . However, the university authority is required to take necessary steps to obtain toadjust the advances pending against the individuals as stated above. Till then the amount is kept under objection.

18.4 - Non receipt of sale proceeds of newspaper in New P.G Hostel memo no29/9.12.19

A. Non availing of Gas Subsidy and non-production of original cash memos: (Memo no-29/9.12.19)

On scrutiny of the vouchers of Lalitagiri hostel ,It is seen that a sum of Rs.239598.00 has been paid to Prachi Agency towards supply of Gas cylinder for theyear 2018-19. But in support of such payment the original money receipt obtained from the Prachi Agency were not made available to audit inspite of issue ofobjection memo.

It is also seen that the benefit of rebate available from ONGC is not availed during the whole financial year which has caused an extra payment on this score.Hence, it is suggested that the University authorities will hence forward take note of the matter and insist for the rebate as due in the interest of the University.

B.Non-production of quotation file:( Memo No-29/9.12.19)

During scrutiny of the vouchers, it is noticed that a total sum of Rs.52500.00 was shown paid on date 30.09.2018 towards celebrating Ganesh Puja.In support ofsuch payment the vouchers may produce before audit. Objection memo was issued in this regard, but the local authority did not furnish any reply till thecompletion of audit ,hence the amount of Rs.52500/- .00 is kept under objection till the production of vouchers.

C. Non- Production of Quotation file: ( Memo No-29/9.12.19)

On scrutiny of the vouchers (paid) of New P.G hostel it was seen that vide vr.no.54/26.04.18 a sum of Rs.47500.00 spent for purchase of a Sony LED T.V. Insupport of such payment the quotations may produce before audit. Objection memo was issued in this regard, but the local authority did not furnish any reply tillthe completion of audit. Hence the amount of Rs. 47500/- .00 is kept under objection till the production of quotations..

18.5 - Clarification wanting-Bhargabi Hostel Memo no -37/7.1.2020

A. Non credit of Gas Subsidy:

On scrutiny of the vouchers of Bhargabi hostel ,It is seen that a sum of Rs.2095.00 has been paid to Prachi Agency towards supply of Gas cylinder for the year2018-19. But in support of such payment the original money receipt obtained from the Prachi Agency were not made available to audit inspite of issue ofobjection memo.

It is also seen that the benefit of rebate available from ONGC is not availed during the whole financial year which has caused an extra payment on this score.Hence, it is suggested that the University authorities will hence forward take note of the matter and insist for the rebate as due in the interest of the University.

B. Payment made without acknowledgement (Memo no-37/7.1.2020)

While checking of Mess Refund register of Bhargabi Hostel, It was seen that vide page no-11,12 a sum of Rs. 1836.00 was shown to have been paid without thepresence of signature of the students. So, without the presence of acknowledgement of the students ,It is not possible on the part of audit to treat the payment asgenuine and needs recovery. Details are given below:

Name of the Student. University Roll No. Hostel. Roll No. Amount

Aswini Khosa 17MCO-048 304 986.00

Sita Swatee Hansdah 16MBT-013 208 822.00

Bijayalaxmi Gouda 16MBS-004 92 28.00

TOTAL =1836.00

Objection memo was issued in this regard, but the local authority did not return the original memo, so the para stands on its own merit. Hence the local authority isadvised to produce the acknowledgement receipts till then the amount is held under objection.

175 / 218


18.6 - Clarification wanting-Memo no -63/4.3.2020

1. Inadmissible expenditure towards hiring charges:

During checking of the file of the vehicle no. OD-05-W-2332(Indigo AC), it was notice that the said vehicle is used by V.C for his transportation. The scrutiny of thelog book of the said vehicle reveals that the monthly rate for the said hire vehicle was fixed Rs. 18000/month and an average mileage of 15km/litre. But, it wasnoticed that, the payment towards monthly hiring rate has been made @ Rs. 21000/- which is monthly excess payment of Rs. 3000/- than the agreement rate.Similarly, the log book of the vehicle shows an underrated mileage i.e 10 km/litre in place of 15km/litre. Taking both the aspects into consideration, audit workedout the financial implication causing excess payment to the University as here under and issued memos seeking clarification about the matter.

Govt. in Finance Dept. has released office memorandum vide letter no: 27037 dated 08.10.2015 where the specific hired charges amount being fixed by Govt. forthe type of vehicle engaged is clearly mentioned. VC was using Indigo during 2018-19 and as per above letter maximum hire charges per month excluding dieselcost is Rs. 18000.00 and minimum average mileage in Km. Per liter is 15. But here payment towards hire charges per month excluding diesel cost 21000.00 andaverage mileage in Km/ litre is 10 which is not admissible an audit point of view. Details are given below.

(i):-

Period of engagement Vehicle no Amount paid towardsmonthly hire charges @ Rs.21000/ month

Amount admissible as peragreement @ Rs.18000/month

Excess paid

Jan 18 – Jan19 (13 months) OD-05-W-2332 (Indigo AC) Rs. 273000 (21000 13) Rs. 234000 (18000×13) Rs. 39000 (273000-234000)

The details of voucher payment is mentioned in the table below which shows the payment towards fuel cost:-

(ii):-

SL no: Vr. No/ Date Average mileage shownin the log book @10km. per ltr in the costof which is paid In Rs.

Average mileageadmissible@15 km. perltr the cost of whichwould have been paid In Rs.

Excess amount paid Remarks

1. 76/25.04.2018 20400 13600 6800 Total km. covered = 3000& Rs. 68 per ltr.

2 77/25.04.2018 11137 7424 3713 Total km. covered = 1614& Rs. 69 per ltr

3 78/25.04.2018 14035 9357 4678 Total km. covered = 2064& Rs. 68 per ltr

4 142/12.05.2018 15926 10617 5309 Total km. covered = 2259& Rs. 70.50per ltr

5 309/2.07.2018 19677 13118 6559 Total km. covered =2659&Rs. 74 per ltr

6 539/20.08.2018 16393 10929 5464 Total km. covered = 2238& Rs.73.25 per ltr

7 669/12.09.2018 16894 11263 5631 Total km. covered=2283& Rs.74 per ltr

8 814/30.10.2018 12545 8363 4182 Total km. covered=1588& Rs. 79 per ltr

9 874/15.11.2018 8408 5605 2803 Total km. covered =1051& Rs. 80 per ltr


11 1048/28.1.2019 11755 7836 3919 Total km. covered =1507& Rs. 78 per ltr

12 1049/28.1.2019 22932 14000 8932 Total km. covered =3276& Rs.70 per ltr


TOTAL 199156 131481 67675

Thus, there is an inadmissible payment to the extent of Rs. 106675.00 (67675 + 39000) for the obvious reasons as narrated above.

176 / 218


2.Excess payment made to Traverian Travel Agency during the month of December 2018.

As per the term and condition of Traverian Travel agent page no -20 of file no ACT-152/11-12 when the total kms. Exceeds 3000 kms in a month @3.50 will becharged extra including fuel . But in same rule has not been adopted. As a result of which Rs.1015 excess payment has been made to the travel agent.

Details are given below:

Vr.no. /Date Payment made as per voucher Payment due as per audit Excess Remarks

1049/1.12.18 to 31.12.18 Monthly Bill = Rs.21000

Night Halt =Rs. 500

Fuel Charges=Rs. 22932

Parking Charges =Rs. 920

GST =Rs.2221.60

(i.3276kms÷10×70=22932

ii.GST5%(21000+500+22932)=2221.60)

Monthly Bill =Rs.21000

Night Halt =Rs. 500

Fuel Charges =Rs. 21966

Parking Charges =Rs. 920

GST =Rs.2173

(i.3000 kms÷10×70=22932

ii.276 [email protected]=966

iii.GST5%(21000+500+21966)=2173)

Rs.1015 Bill No.481/12.1.19

Total Excess Paid =

Rs.1015

Memo was issued highlighting the above the excess payment in response to which the university authorities stated that the VC being at par with Addl. Chief Secy.is entitled to use the vehicle and therefore the audit objection may be dropped. But, it is to state that the audit has not objected for the use of vehicle or the model.It has pointed out the excess payment made to the vehicle owner by allowing inadmissible rate as well as mileage as fixed by Govt.Hence, the local authority isadvised to take necessary steps to recover the amount(s) of Rs. 107690.00 as per their period of incumbency from the person(s) endorsing the payment. Theresponsible persons are:-

1. Controllers of Finance

2. Registrars

3. Internal Auditor.



1 Sri Maheswar Agasti Registrar Ravenshaw University 25923

2 Sri.Ashok Kumar Dash, Registrar Ravenshaw University,ctc 9974

3 Sri Laxhmi Kumar Dakua COF Ravenshaw University,CTC 1000

4 Sri .Subhra Prakash Dash C.O.F Ravenshaw University,CTC 1000

5 Sri Suvendu subarneswar Roy C.O.F Ravenshaw University,CTC 33896

6 Sanjibanisudha Sarangi Auditor Ravenshaw University CTC 35897

18.7 - Non-recoupment of advance paid to Sri Sunaram Soren Dharmapada hostel memo no90/18.3.2020

Clarification wanting regarding non re-coupment of advance paid to Sri Sunaram Soren worker Dharmapada Hostel:

On scrutiny of voucher of Dharmapada Hostel it is seen that a sum of Rs.10000.00 was sanctioned on 05.02.2019 in Chief Warden Cashbook and paid videvoucher no. 46 date:15.02.19 cash book page no 117 to Sri Sunaram Soren worker of Dharmapada hostel for the treatment of his daughter. But the said amountwas neither refunded nor adjusted from the salary during 2018-19. Hence, it is suggested that the said amount may be recovered from Sri Soren and compliancereported to audit. Till recovery the amount is kept under objection.

18.8 - Non-production of paid vouchers towards Annual Function of Jagannatha Chatrabasa-memo no -50/20.02.2020

A.Non-production of paid vouchers towards Annual Function of Jagannatha Chatrabasa:-

177 / 218


On checking of Cashbook a total sum of Rs.115000.00 was shown to have been paid towards celebrating annual function. In support of such payment thevouchers were called for through objection memo which was not complied back. Hence, the amount is kept under objection till next audit.

Details are given below:-

Vr. No / Date Amount Purpose

106/04.04.2018 115000.00 Annual Function

Objection memo was issued in this regard, but the local authority did not furnish any reply, hence the total amount of Rs.115000.00 is kept under objection till theproduction of vouchers.

B. Non reflection of withdrawal amount in the cash book of Jagannatha Chatrabasa:

Amount withdrawn from bank but not incorporated in the cashbook of Jagannatha Chatrabasa:-

A sum of Rs.40200 has been withdrawn from the bank on on 30.03.2019 vide cheque no 862333. But the same has not been taken to cashbook .As a result ofwhich C.B position on 31.03.2019 increases to that extent. On further scrutiny it is seen that the said amount has been withdrawn from the bank 30.03.2019 for thepayment of salary of hostel staff for the period April 2019.Total salary of Hostel staffs for April 2019 is Rs.38000. But Rs.40200 withdrawn from bank i.e excess ofRs.2200 withdrawn.

Objection memo was issued in this regard, but the local authority did not furnish any reply. Hence, it is suggested that the excess amount of Rs. 2200.00withdrawn may be deposited in bank at earliest for its safe custody.

18.9 - Connected records regarding purchase and supply of Mobiles wanting .osp-69 to osp-70.

During audit it is seen that Mobiles have been purchased and supplied to the following personnels with monthly vouchers.The authority basing on which, theMobiles were purchased on such high cost was asked through objection memo. The details of issue are furnished below:-

Sl no. Vr. No/dt. Quantity Amount Authority to whomissued.

Particulars.

1 -/19.05.07,StockReg.Page-3

1pc Rs.2895.00 Sri SatyakamaMishra,Ex Registrar

Mobile & Mobile.

2 1458/20.5.08,StockReg.Page-3

1pc Rs.32500 Sri DevdasChhotray,Ex-VC.

N-951 D-Plum,IMET354835011786390,BT-3635637146420502259,CH-3943497154090629160(Talktel)

3 1333/15.11.12,StockReg.Page-3

1pc Rs.15600 Dr.SmarapriyaMishra,Ex Registrar.

M/S Laxmi Mobilesand Services,BBSR

4 1848/31.1.12,StockReg.Page-113

1pc Rs.44500 Dr.Baishnab ChTripathy,Ex-VC,Mobile(i) Phone 4S(16GB)

Blackberry-932035383

4050499834

2A484750

5 -/2.12.13,StockReg.Page-3

2set Rs.7000

@3500/-

Security Officer Max Info

6 Vr.174/22.4.14

26.3.14,StockReg.Page-91

1pc Rs.5800 Sri Laxmi kumarDakua,Ex-COF

Nokia-301 cell phoneISPL/299 Intelligentsoftware,ctc.

TOTAL

RS.108295

In response to audit objection statement issued local authority stated that , the concerned have been asked to return the mobile sets vide the letter no.11/02.01.2020.

So necessary steps may be taken in this regard to recover the Mobiles from the officers and compliance reported to audit . Till then the cost of the 7 mobileswhich includes one defunct mobile costing Rs. 27500.00 returned by Sri Padan Kumar Jena, Ex-Registrar is kept under objection.

18.10 - Head of receipt and purpose of expenditure in the following cases of Scholarship cash book.osp-168

178 / 218


While checking the Scholarship cash book it is seen that in the following cases of transactions, the details of head-wise receipt and expenditure has not beenmentioned in the cash book. Memo was issued to `insert the respective heads of transactions which was not complied till close of audit. It is requested that thehead-wise receipt and expenditure in respect of all these transactions may be ear marked and produce to next audit. However, the amount of Rs. 58000 whichwas booked expenditure in support of which no voucher or detail history was tendered is kept under objection.

Receipt side of cash book. Expenditure side of cash book.

Cash book Page no. Amount Head Page no. Amount Head

Scholarshipcash book

86 300000 - 103 58000 -

89 24500 -

118 57975 -

86 18356 -

TOTAL 400831 TOTAL 58000

18.11 - Short recovery of Income Tax. Osp-127 to 128

As per section 194C of Income Tax Act,Income Tax should be deducted 1% where the amount of any single sum credited/paid exceeds Rs.30000 and agreegateamount of such sums credited/paid exceeds 75000/per annum. In the following cases the same has not been maintained.


Sl.no. Name of the Advocate Vr. No./dt. Of Generalcash book.

Paid amount IT 1%

1 Subir Palit 120 to 128/5.5.18

821 to 823/31.10.18

Rs.167750.00

Rs.55000.00

Rs.2228.00

TOTAL Rs.222750.00

2 Pami Rath 366 to 368/13.7.18 Rs.43000.00 Rs.430.00

TOTAL Rs.43000.00

3 Sri Manoranjan Mohanty. 199 /28.5.18

372/13.7.18

Rs.130000

Rs.160000

Rs.1460.00

TOTAL Rs.146000

4 Sri Pratap Mishra

200/28.5.18

369 to 370/13.7.18

Rs.58000

Rs.12500

Rs.705.00

TOTAL Rs.70500

5

Sri Kabir kumar Jena

201/28.5.18

371/13.7.18

503/11.8.18

928/7.12.18

Rs.50000

Rs.15000

Rs.13500

Rs.4500

Rs.830.00

TOTAL 83000


Audit objection statement issued in this regard return back with nil reply.So the objection holds good and the amount of IT less deducted to the extent of Rs.5653may be recovered from the payee.

18.12 - Non return of Library books.Kanika Library osp-71 to 72.

179 / 218


As per the Govt. of Odisha,Dept. of Higher Education circular No.62415(91)/HE,dtd.9.10.2001, Library books issued to the University teachers shall be returned bythe persons concerned within 30 days from the date of issue.Books issued to non-teaching staffs shall be returned within 15 days from the date of issue.Onverification of issue register of Library books it is seen that total 303 numbers of books amounting to Rs.180085.30 issued books are not returned back tolibrary.Details of the non return of books with year is given below.

Sl no. Year Number of books Price of books.

1 2010-11 58 23572.63

2 2011-12 36 22461.77

3 2012-13 16 13969.90

4 2013-14 32 15837.85

5 2014-15 33 14446.25

6 2015-16 39 38241.36

7 2016-17 23 17906.88

8 2017-18 25 11495.32

9 2018-19 41 22153.34

Total 303 180085.30 LIST OF NON RETURN OF BOOKS

SL.NO NAME DESIGNATION NAME ANDNUMBER OFBOOKS

ACC.NO DATE OF ISSUE PRICE RETURNEDDATE.

1 DR.Sanhita Padhi Lecture in Botany 1.Plant physiology

2.Plant physiology

3.Gymnosperms

4.Gymnosperms

54130-2k

99346-02

C6430-09

U51004-98

3/04/10

3/04/10

17/02/11

17/02/11

200.00

200.00

175.00

685.00

2 Dr. Padan ku.Jena

Lecture in Botany 1.microbiology :the cell

2.general ecology

3.economicbotany: in thetopics

4.fundamentals ofecology

5.biotechnology:food formation

6.odia gitikabya

7.kabiyakasoundrojoy

10092804

98480-01

59878-03

101816-05

98345-01

2254-73

58102-01

15/07/14

15/07/14

15/07/14

15/07/14

15/07/14

15/07/14

15/07/14

4291.50

150.00

268.00

440.00

1375.00

26.00

225.00

4.1.20

4.1.20

4.1.20

2.1.20

3 Umesh ch. Nayak Lecture in Botany 1.fundamental ofEcology

2. DNAReplication

104465-07

107832-11

8/07/14

17/03/15

250.00

64.99

17.1.20

17.1.20

4 Dr. Khirod Ku.Sahoo

Lecture in Botany 1.Botany forDegree Student(Pteryaphyta)

2. Botany forDegree Student

121287-12

111212-11

98987-02

U53737-2k

4/07/14

4/07/14

4/07/14

4/07/14

345.00

325.00

150.00

110.00

6.1.20

6.1.20

6.1.20

6.1.20

180 / 218


(Gymnosperms)

3.An Introductionto plant Anatomy

4.Introduction toBio-statics

5 Dr. SmrutipravaDas

Lecture inchemistry

1.X-ray analysisand the structureof organicmolecules

2.AdvancePhysicalChemistry

3.Environmentalchemistry

4.OrganicChemistry

5.Environmentalchemistry

6.InstrumentalMethods ofchemical analysis

7. A.T.B ofPhysical chemistry

8.A.T.B ofPhysicalChemistry

9.Atomic structureand chemical bond

10.Modern polargraphic methodsin analytical Chemistry

11.MolecularOrbital Theory forOrganic Chemistry

U33776-90

100942-05

100962-05

103767-06

101055-05

100960-05

97767-2k

106758-09

47475-98

U33478-90

79621-83

14.11.08

29.11.08

29.11.08

29.11.08

29.11.08

29.11.08

25.9.10

25.9.10

25.9.10

25.9.10

25.9.10

69.50

500.00

385.00

769.00

410.00

315.00

198.00

325.00

175.00

162.00

71.71

6 Dr. Alekh Ku.Sutar

Lecture InChemistry

1.Elements ofMagnetoChemistry

2.FundamentalsOf Photochemistry

96492-99

U33813-90

25/02/10

12/02/11

180.00

50.00

7 Dr. Bairagi Ch.Mallick

Lecture InChemistry

1.SpectroChemistry

2.AdavancedPhysicalChemistry

3.Atkin’s PhysicalChemistry

4.The cell

5.The Cell: A

106722

100949-05

60632

106804-09

62663-04

110041-11

25/02/04

10/03/10

2010

2010

10/01/13

10/01/13

360.00

500.00

395.00

£50.00

3288.40

£56.99

181 / 218


molecularApproach

6.Molecular CellBiology

8 Dr. sabita Nayak Lecture InChemistry

1.OrganicChemistry vol-II

2.MedicinalChemistry vol-II

3.OragnicChemistry

4.Modern Methodof OrganicSynthesis

5.ElementaryOrganicSpectroscopy

6. Drugs

7.SpectroscopicMethods inOrganic Chemistry

8. SpectrometricIdentification ofOrganiccompound

9.A.T.b ofInorganicChemistry

10.ChemistryMCQ

11.ModernCollege Chemistry

12. Course inChemistry for IITJE Exam

101073-05

80-54

101065-05

60658-04

97766-2k

58600-02

47015-97

90000-95

C6615-13

55247-2k

122318-12

89434-84

4/12/10

4/12/10

4/12/10

4/12/10

4/12/10

4/12/10

4/12/10

4/12/10

17/05/18

17/05/18

17/05/18

17/05/18

250.00

nil

1025.00

295.00

100.00

125.00

120.00

11.80

175.00

60.00

285.00

66.00

6.1.20

9.1.20

6.1.20

6.1.20

6.1.20

6.1.20

6.1.20

3.1.20

6.1.20

-

6.1.20

6.1.20

9 Purnendu Parhi Lecture inChemistry

1.InstrumentalMethods ofChemical Analysis

2.Biochemistry

3.Methodology &Techniques ofSocial Research

4.Women andSociety In India

5.Media Studies :A reader

6.Women andProblems ofGenderDiscrimination

59874-03

49170-98

43273-93

88895-94

114257-11

U56622-01

84838-87

87472-91

125525-14

103580-06

16/12/10

26/03/11

4/09/15

4/09/15

20/07/16

20/07/16

20/07/16

20/07/16

20/07/16

20/07/16

275.00

2375.00

70.00

495.00

£24.99

450.00

115.00

75.00

950.00

350.00

-

-

9.1.20

27.2.20

-

27.2.20

27.2.20

9.1.20

27.2.20

17.2.20

182 / 218


7.Social PracticeOf WorkingWomen

8.Mass Media andform Women

9.Women Culture& media

10.Electricity andMagnetism

10 Dr. Jaya PrakashDas

Lecture inChemistry

1.DevelopmentalBiology

110025-11 2014 £49.99

11 SubarnaBhattacharya

Lecture InMathematics

1.GeneralTopology

2. Algebraic GraphTheory

3.ComplexNumbers andConformalMappings

4.A First Course InMathematicalanalysis

93370-98

111018-11

U33823-90

U48053-98

10/11/14

7/12/16

24/4/18

24/4/18

81.00

495.00

2.75

190.00

4.1.20

6.1.20

4.1.20

6.1.20

12 Dwiti KrushnaBehera

Lecture InMathematics

1.Trends andIssues in IndianEducation

U49219-98 15/03/17 75.00

27.3.2020

13 Dr. Rita Paikray Lecture In Physics 1.3000 SolvedProblem in LinearAlgebra

2.Maya In Physics

3.Mechanics

4.StatisticalPhysics(Part-I)

5.StatisticalPhysics (Part-II)

6.Principal ofPlasma Physics

7.Plasma Physics

8. PlasmaPhenomena inGas Discharges

9.Plasma: theFourth state ofMatter

10.Principles ofElectronics

11.Smruti oAanubhuti

32334-90

98437-01

101746-05

61455-04

101677-05

15865-79

U10193-78

83069-85

76767-77

101719-05

84934-87

4.9.08

15.3.10

15.3.10

15.3.10

15.3.10

21/04/11

21/04/11

21/04/11

21/04/11

21/04/11

9/12/11

95.00

3950.00

495.00

995.00

995.00

26.00

6.25

£17.50

£6.00

240.00

70.00

-

6.5.19

6.5.19

6.5.19

6.5.19

13.5.19

-

-

13.5.19

13.5.19

-

14 Birendra Ku.Panda

Lecture In Physics 1.Nonlinear Optics 116273-12 19/05/14 425.00 7.9.19

183 / 218


2.Nuclear Physics

3.Nuclear Physics

4.SukhmaShidhant Darpana

5.ManglabariaSahitiya Sansad

6.SahitiyaBeushan

7.Sahitiya BachaBachi

8.MathematicalPhysics

U59470-03

116050-11

82152-84

95611-98

U26089-86

U45120-93

108506

16/10/14

16/10/14

4/03/17

4/03/17

4/03/17

4/03/17

4/03/17

195.00

395.00

35.00

35.00

10.00

16.00

185.00

7.12.19

7.12.19

20.2.20

13.2.20

13.2.20

13.2.20

7.12.19

15 Dr.Dipti Rout Lecture in Zoology 1.HumanPhysiology

2.Immunology

3.Ecology

4.Modern T.B OfZoologyInvertebrates

5.Malgudi Days

6.Angels &Demons

103943-06

110028-11

59881-03

121911-12

122881-12

103451-06

25/07/15

25/07/15

25/07/15

25/07/15

25/07/15

25/07/15

1230.00

£45.99

250.00

525.00

120.00

259.25

16 Dr. Luna Samanta Lecture in Zoology 1.Basic Genetics

2.Endocrinology

3.DevelopmentalBiology

90366-96

103268-05

106578-09

16/07/10

16/07/10

29/07/15

43.95

695.00

3365.00

21.9.19

21.9.19

21.9.19

17 Dhananjoy Soren Lecture in Zoology 1.An Introductionto GeneticsAnalysis

2.T.B Of ZoologyVertebrates

3.T.B Of ZoologyInvertebrates

4.FundamentalsOf Biostatistics

5.Principles Of Gene Manipulation

6.Genomes

U62665-04

99092-02

99091-02

59351

101810-05

101819-05

19/07/10

19/07/10

19/07/10

19/07/10

26/02/11

26/02/11

£33.99

195.00

180.00

995.00

1395.00

2601.00

18 Dr. Lipika Patnaik Lecture In Zoology 1.Genetics

2.Invertebrates

3.Microbiology : ALaboratory Manual

4.Handbook OfMedia For

125917-15

114309-11

100139-03

114618-11

U61300-04

25/07/15

25/07/15

25/07/15

25/07/15

25/07/15

1695.00

£48.99

1175.00

2995.00

£32.99

184 / 218


Microbiology

5.Immunology

6. Anatomy &Physiology

7.Anatomy &Physiology

8.FunfamentalNeuroscience

9.WastewaterEngineering

126078-15

126077-15

125223-14

114273-11

25/07/15

25/07/15

17/02/16

17/02/16

2795.00

2795.00

£110.00

899.00

19 Dr. KhagendraSethi

Lecture in English 1.To the lighthouse

2. A glossary ofliterary terms

3. Oxford lectureson poetry

4.Jagyaseni

5. Death of a salesman

6. Srestha Galpa

7. Bhima Bohi andMahima Darshan

9. Pride andprejudice

99467-02

93993-98

36130-90

104132-06

U63129-05

U62222-04

U54325-2k

99765-03

4.2.10

4.2.10

15.11.10

9.5.11

5.8.13

5.8.13

28.10.15

28.9.16

£. 1.00

Rs. 75.00

Rs. 40.00

Rs.150.00

Rs. 40.00

Rs.105.00

Rs.100.00

Rs. 70.00

20 Dr. UrmishreeVedamata

Lecture in English 1. PanchasakhaOdia Sahitya

2. Natha dharmarakarmabikas

3. Bhajanamala

4. smrutichintamani

5. Chautisamadhuchakra

6. KabiDebadulhaba DasO’ Rahasya Manjari

7.Mathura Mangal

8. Kabi Arjun Das

9. Bhasa Vilasa

10.Gopi Bhasa

11.Rasakallola

91645-97

U16155-79

Nil

U5751-75

823-55

104249-06

U331-72

Nil

U26799-88

921-56

B.10905-78

U31525-89

12165-78

78979-82

25.9.13

9.10.13

28.11.13

28.11.13

29.11.13

29.11.13

29.11.13

29.11.13

29.11.13

29.11.13

18.7.17

18.7.17

18.7.17

18.7.17

Rs.60.00

Rs.24.00

Nil

Rs.3.00

Nil

Rs. 42.00

Nil

Nil

Rs. 12.00

Nil

Nil

Rs.17.00

Rs. 5.00

Rs.28.00

-

-

20.1.20

20.1.20

20.1.20

20.1.20

-

-

20.1.20

-

20.1.20

185 / 218


12. Rasakallola

13. Rasakallola RaBhumi O’Bhumika

14. Rasakallola

-

20.1.20

20.1.20

21 Gurudev Meher Lecture in English 1.Six Acres and aThird

2.Maralara Mrutyu

3.Ruti O’ Chandra

4. MahanagriraRatri

5. `selected storiesSurendra Mohanty

124458-13

U57600-01

U50279-98

57967-01

113313-11

18.7.18

25.8.18

4.9.18

4.9.18

4.9.18

Rs.250.00

Rs. 45.00

Rs. 30.00

Rs. 35.00

Rs. 75.00

24.1.20

24.1.20

20.1.20

20.1.20

24.1.20

22 Binodini Majhi Lecture in AppliedGeography

1.Earth, Air &Water

2. Elements ofCartography

3.Introduction togeographicalInformationSystem

4. Fundamentalsof remote sensing

98369-01

U60530-04

122149-12

124739-13

31.7.15

31.7.15

22.6.16

22.6.16

£ 16.50

10.95

650.00

475.00

23 Kapil KumarGavsker

Lecture in AppliedGeography

1.HumanGeography

2. GreenDevelopment

34056-90

109503-11

27.11.15

13.12.18

£ 10.50

£ 25.99

24 Sivasankar Sahoo Lecture in AppliedGeography

1.Key Concept inDevelopmentalGeography

2.Introduction tosettlementGeography

3.UrbanGeography

4. The Study ofUrban Geography

5.Geography ofSettlement

6.Essentials ofOceanography

7.Appliedhydrogeology

124747-13

124181-13

110349-11

U58872-03

122141-12

98370-01

104473-07

U55751-01

U62708-05

110000-11

126911-16

7.8.18

7.8.18

7.8.18

7.8.18

7.8.18

7.8.18

18.9.18

18.9.18

6.12.18

6.12.18

6.12.18

21.99

195.00

£ 29.95

895.00

750.00

23.95

295.00

130.00

£ 12.95

£ 34.99

749.00

186 / 218


8. ResourceStudies

9.QualitativeMethodologies forgeographers

10. Conductingresearch intoHumanGeography

11. ContemporaryHumanGeography

12. As Geographyconcepts andcases

104685-07 6.12.18 550.00

25 Ranjana Bajpai Lecture in AppliedGeography

1.The StudentsCompanion toGeography

2. QualitativeMethodologies forgeographers

3.Ethno-ecologyIndian Tribes

4.PoliticalGeography

5. Approaches toHumanGeography

6. SocialGeography

U58840-03

104981-07

119415-12

121682-12

125857-15

109511-11

31.7.15

31.7.15

14.9.16

14.9.16

4.1.17

4.1.17

895.00

£ 12.95

350.00

750.00

€ 30.00

41.95

17.1.20

-

17.1.20

17.1.20

17.1.20

26 Sanjay KumarSatapathy

Lecture incommerce

1.Lal machha

2.Nila saraswati

3.Pancha Puspa

4.Lifelongcreativity

5.Disgrace

6.Pride &Prejudice

7.One hundredyears of solitude

42934-93

U25075-85

Nil

U61270-04

u63062-05

99038-02

U54190-2k

16.8.10

16.8.10

16.8.10

16.8.10

14.9.10

14.9.10

14.9.10

22.00

20.00

Nil

350.00

£3.15

£1.00

250.00

14.9.19

14.9.19

27 Dr. BhagabataBehera

Lecture incommerce

1.Yuge Yugenatya sahitya

2.Odia natakaraudbhaba o bikas

3. Odia natakaraudbhaba o bikas

U50257-98

121461-12

50244-98

24.4.17

24.4.17

24.4.17

50.00

70.00

90.00

20.1.20

20.1.20

20.1.20

28 Dr.DharmabrataMohapatra

Lecture inEconomics

1.ResearchMethodology

2.Intermediatemicroeconomics

101346-05

56572-01

U47350-97

13.1.10

13.1.10

25.2.14

325.00

795.00

15.95

187 / 218


3.Internationaleconomics

29 Manoj Kumar Das Lecture inEconomics

1.Globalizationand its discontention

2.A text book onfoundation ofeducation

3.+3 History

4.A first course instatistics

5.ResearchMethodology

6.SamplingTechniques

7.The economichistory of India1857-1947

103164-05

47099-97

U33254-90

92584-97

113782-11

U56457-01

123641-13

10.4.10

24.9.16

21.4.17

10.10.18

10.10.18

10.10.18

17.11.18

395.00

55.00

30.00

125.00

200.00

6.50

395.00

-

28.2.20

27.2.20

12.2.20

-

12.2.20

27.2.20

30 Dr. ChittaranjanNayak

Lecture inEconomics

1.An introductionto the theory ofstatistics

2.Fundamentals ofstatistics

3.Micro economics

4.Introduction tomathematicalstatistics

5.Statistics

6.An introductionto the economic ofeducation

43215-93

105300-0792569-97

8569-77

90466-96

3085-73

16.3.10

16.3.10

16.3.10

4.8.10

4.8.10

20.10.12

150.00

1250.00

250.00

6.25

7.95

70.00

5.2.20

3.2.20

5.2.20

3.2.20

5.2.20

31 Dr. AshokDansana

Lecture inEducation

1.Changingcontents of highereducation

2.Restructuringhigher educationin India

3.Indian highereducation

4.Pre-primaryeducation

5.Socialperspective oneducation

6.Qualityeducation in Indiavol-1

7. Qualityeducation in India

112309-11

112764-11

127296-16

127279-16

69074-70

127274-16

127275-16

26.4.18

26.4.18

27.4.18

27.4.18

27.4.18

19.8.18

19.8.18

650.00

795.00

500.00

450.00

8.50

1250.00

1250.00

-

-

-

16.12.19

16.12.19

188 / 218


vol-2

32 Dr.Sarat Ku.Rout Lecture inEducation

1.Education for the21st century

2.Advancededucationaladministration

3.Globalizationand challenges foreducation

4.HigherEducation

5.Current trends inIndian education6.Statistics inPsychology &education

7.Educationalresearch

8.Modernphilosophies ofeducation

9.TeacherEducation

10. Inorganicchemistry

11. Inorganicchemistry

112345-11

112323-11

101801-05

112297-11

112330-11

112759-11

92837-98

73281-72

109338-11

125288-14

122305-12

28.9.11

28.9.11

28.9.11

28.9.11

28.9.11

25.10.11

25.10.11

25.10.11

27.11.13

18.1.18

18.1.18

500.00

395.00

450.00

495.00

700.00

695.00

595.00

13.50

1195.00

275.00

510.00

33 Mrityunjay Tripathi Lecture in Hindi 1.Dona nadi kaphool

2.Meri sresthavyangya rachanayen

39381-91

U38728-91

4.9.13

3.10.13

50.00

25.00

34 Dr. Anjuman Ara Lecture in Hindi 1.Adhunika odiakavita raruparekha

2.Adhunika odiakavita ra drusti odiganta

3.Swadhinottaraodia sahitya

4.Achraya suklaka itihas padhtehue

5.Raghubir sahayarachanabali

6.Balacharana

7.Nadi ke dweep

8.Doosariparampara ki khoj

U54971-2k

U50251-98

BB9593-78

U54637-2k

U54477-2k

U64603-67

U44405-93

U62523-04

94683-98

102156-05

U47295-97

U10497-78

27.4.13

27.4.13

27.4.13

6.1.14

6.1.14

6.1.14

6.1.14

5.2.14

5.2.14

29.11.14

22.7.15

22.7.15

75.00

30.00

Nil

48.00

130.00

3.00

50.00

Nil

220.00

220.00

200.00

7.00

189 / 218


9.Parampara kiadhunikata :Harijari Prasaddwibedi

10.Aryadas raseshalipi

11.Alochanaprakruti aurparibesha

12.Meri priyakahaniyan

13.Odia upanyasara samaja tatwikaruparekha

14.Fakir mohanaur Premchand

15.Saraswati fakirmohan

16.SankrantiPurusha

17.Fakir mohantarka bitarka

18.Yuga Srasthafakir mohan

19.Basya kabiFakir Mohan

20.Fakir Mohannka kruti rasamakalinasamajapatra

U45083-93

85035-87

U41804-91

U54991-2k

60005-03

U40190-91

u17150-79

85162-87

9.12.17

9.12.17

9.12.17

9.12.17

9.12.17

9.12.17

9.12.17

9.12.17

60.00

90.00

30.00

45.00

170.00

14.00

40.00

50.00

35 Dr.Subratku.Acharya

Lecture in History 1.Comprehensivehistory & culture ofOdisha

2. Comprehensivehistory & culture ofOdisha

3.The Heritage ofWorld Civilization

4.The Archaeologyof early historicSouth Asia

5. TheGeographicalDictionary ofAncient andMedieval India

6. The KautilyaArthasastra

7. The KautilyaArthasastra

8. The Kalachuri’s

C6256-08

C6255-08

U57181-01

105461-07

U36965-90

U49084-98

U49083-98

u33121-90

20674-81

125824-14

74496-73

74495-73

12.8.10

12.8.10

18.7.11

28.7.12

28.7.12

8.9.12

8.9.12

10.12.12

31.8.16

16.12.16

16.12.16

16.12.16

1500.00

1500.00

£ 30.90

£ 12.95

95.00

600.00

600.00

220.00

200.00

£ 25.00

150.00

150.00

16.1.20

16.1.20

17.1.20

16.1.20

16.1.20

7.1.20

7.1.20

7.1.20

16.1.20

16.1.20

31.12.19

31.12.19

190 / 218


and their times

9. Odisha : Acomprehensiveand classifiedbibliography

10. In`scriptions ofGopaksetra

11.Corbus of thein`scriptions ofJava Vol-2

12. Corbus of thein`scriptions ofJava Vol-1

36 Dr. UmakantaMishra

Lecture in History 1. Iconography ofthe Buddhistsculpture ofOdisha. Vol-1

2. Iconography ofthe Buddhistsculpture ofOdisha. Vol-2

3.Indian Epigraphy

4. In`scriptions ofOrissa. Vol-iii(part-1)

5. In`scriptions ofOrissa. Vol-iii(part-2)

6.Cultural relationsbetween India &Southeast asiancountries

7.The iconographyof vaisnava/megesin Orissa

8.Archaeologicalremains atBhubaneswar

9.Early & medievalcoins & currencysystem of Orissa

107596-11

107598-11

U33287-90

U20081-80

86706-88

U33273-90

118946

58835-64

U47948-98

22.5.12

22.5.12

5.12.13

29.01-16

29.01.16

1.6.17

1.6.17

7.6.18

7.6.18

4000.00

4000.00

150.00

10.00

14.40

400.00

3500.00

25.00

600.00

-

-

-

-

-

10.1.20

10.1.20

-

10.1.20

37 Dr.Priyadarshi kar Lecture in History 1.A student’sguide to history

2.Religious historyof Orissa

3.History &beyond

4. VocalizingSilence

5. NationalMovements andpolitics in Orissa

93051-96

103979-06

U61716-04

115248-11

127119-16

U57727-01

124764-

125808-14

26.11.10

26.11.10

26.4.14

11.7.15

27.4.18

27.4.18

18.7.18

18.7.18

195.00

995.00

295.00

850.00

Nil

35.00

15.00

1025.00

7.1.20

-

-

16.1.20

7.1.20

-

7.1.20

16.1.20

191 / 218


1920-29

6. Madala Panji

7. TheArchaeology ofknowledge

8. Dissentdiscrimination anddispossession

9. Dictionary ofHistory

10.A forgotten chapter of Orissanhistory

96793-99

77838-80

3.8.18

3.8.18

325.00

112.50

7.1.20

7.1.20

38 Dr. Santosh KuMalua

Lecture in History 1.The EconomicHistory of India1857-1947

99504-02 1.10.13 395.00

39 Smt. BijayalaxmiDash

Lecture in Odia 1.Sahitya Sadhaka: Manoj Das

2. Odia Nataka raUdbhaba O’ Bikas

3. Odia SahityaraItihas

4. Odia SahityaraSanskrutika BikasDhara

5. Odia GalpaPrasanga

6. OdisharaSanskrutika Itihas

7. Kathakathagranthakathakara

8. SaralaMahabharatareRajanaitikaMulyabodha

9. Odia ManchaParikrama

10.SurendraBichitra

11. Odia SahityaraAdiparva

12. RasaPanchaka

13. Aageichala

14. Fakir MohanSahityaSamikshya

15.Palaeography

57430-01

103060-05

97583-2k

95152-98

U35313-90

45655-93

62094-04

42087-91

98720-01

52843-99

105941-07

U35274-90

U58182-01

U34657-90

118947-12

7.5.10

7.5.10

7.5.10

18.9.10

18.9.10

18.9.10

19.7.12

19.7.12

19.7.12

19.7.12

19.7.12

12.11.15

9.9.16

9.9.16

18.7.17

120.00

90.00

130.00

25.00

50.00

65.00

Nil

70.00

70.00

85.00

120.00

10.00

8.00

15.00

1400.00

25.1.20

25.1.20

-

21.1.20

-

21.1.20

25.1.20

-

24.1.20

-

25.1.20

-

-

-

21.1.20

192 / 218


of Orissa

40 Raja Kumar Naik Lecture in Odia 1.Loka SahityaraRuparekha

2. OdiaKhudragalpa raItihas

3. Sahe BarsaraAdhunika OdiaKhudragalpa ekatatwika bislesana

102589-05

U42716-92

105880-07

7.9.10

21.2.11

21.2.11

75.00

60.00

125.00

41 NilakanthaKhanda

Lecture in Odia 1.Odia chalachitrara Itihas

2. BidagdhaChintamani

3. Odia RitiSahitya parmparaO’ Purodrusti

4. Odia Upanyasasahityaraparichaya

5. Odia Upanyasasahityaraparichaya

6.Saturi ruSahasradi

7. Odia SahityarePragatibadi dhara

U35013-90

U2612-73

U57481-01

106842-09

57710-01

60042-03

U52667-99

7.9.10

7.9.10

7.9.10

7.9.10

7.9.10

7.9.10

22.11.10

35.00

10.00

220.00

300.00

250.00

280.00

155.00

42 Patitapaban Das Lecture inPhilosophy

1.ThePrincipalUpanisads

2.Essays on theGita

3. From Socratesto Santne

U56934-01

101844-05

U49636-98

18.1.11

20.1.11

10.2.11

395.00

150.00

6.99

25.1.20

25.1.20

6.12.19

43 Samita Mohapatra Lecture inPsychology

1.EducationalPsychology

2.CognitivePsychology

3.EducationalPsychology

4. UnderstandingPsychology

5. AbnormalPsychology

6. CognitivePsychology

7. Cognitive

49270-98

U62782-05

104875-07

112859-11

110497-11

U56413-01

108845-11

U48870-98

103939-06

126419-15

20.9.10

14.2.11

14.2.11

23.9.11

23.9.11

16.2.13

16.2.13

28.9.15

28.9.15

28.9.15

£ 22.95

350.00

375.00

550.00

525.00

20.95

350.00

8.95

220.00

495.00

23.9.19

23.9.19

23.9.19

16.8.19

16.8.19

28.9.19

28.9.19

28.9.19

28.9.19

20.10.19

193 / 218


Psychology

8. Non ParametricStatistics

9. ExperimentalDesign inbehaviouralResearch

10.LearningDisability

44 Dr. Sangita Rath Lecture inPsychology

1.SocialPsychology

U55144-2k 10.8.15 295.00 10.8.19

45 Dr.Judhistir Sahu Lecture in Sanskrit 1.Sanskrit Manual

2.SidhantaKoumudi

3.A history ofSanskrit Literature

4. The SidhantaKumudi Vol-I

5. The SidhantaKumudi Vol-II

6. Kautilya’sArthasastra &social welfare

7.Panini: A surveyof Research-

119667-12

96076-99

123939-13

123933-13

123934-13

118974-12

U53875-2k

4.3.13

3.7.13

26.4.13

26.4.13

26.4.13

12.3.14

12.3.14

295.00

120.00

795.00

1250.00

1250.00

240.00

425.00

46 Dr.Niranjan Barik Lecture in PoliticalScience

1.introduction toInternationalrelations

2.Researchmethods inpolitical science

3.Sociology:Themes &perspective

4.Politics & society

5.Internationalrelations theories

6.The future ofhuman rights

7.Theories ofinternationalrelations

8.Politicalsociology

9.Researchmethodology

10.Introduction topolitical ideologies

11.South Asia’s

104946-07

101242-05

103857-06

61815

107877-11

107998-11

107958-11

107873-11

93451-98

107923-11

123433-13

118267-12

4.8.10

4.8.10

21.8.10

5.7.11

12.10.11

28.11.11

28.11.11

28.11.11

27.2.12

27.2.12

27.2.12

18.9.14

225.00

175.00

245.00

30.99

595.00

375.00

471.50

€28.99

500.00

375.00

750.00

775.00

-

-

20.1.20

20.1.20

-

-

20.1.20

20.1.20

20.1.20

20.1.20

194 / 218


weak states

12.Internationalrelation in SouthAsia

47 Dr. NetajiAbhinandan

Lecture in PoliticalScience

1.The Dust in thebalance

2.Chhatisa ruChhapan

3.Gandhis’sPassion

4.On the Edges oftime

5.Kuntala kumariJeevan rachita

6.Tribal India

7.Tribals of Orissa

8.Six Stories

9.History ofJagannath Templein the 19th Century

10. RabindraJeevani katha

43635

577-60

57278-01

U66133-68

U5879-75

97790-2k

104903-07

62455-66

77272-78

63189-67

15.3.10

15.3.10

6.5.10

24.9.10

10.10.13

25.3.14

25.3.14

19.5.18

19.5.18

8.8.18

£14.95

Nil

695.00

12.50

17.00

150.00

250.00

Nil

80.00

8.8.18

48 Dr. PriyabrataMajhi


1.Orissan HistoryCulture &Archaeology

2.Archaeology ofMayurbhanja

3.The Bhanjas (The House ofUpendra Bhanja)& the Khonds ofOrissa.

101170-05

105457-07

U37361-90

27.8.14

27.8.14

27.8.14

1200.00

480.00

325.00

49 GyanaranjanSwain


1.HumanPhysiology

2.Methodology &Techniques ofsocial Research

3.The Puzzle ofIndia’sGovernance

4.Kuntala KumariKruti O’ Krutitwa

5.Jeevan Pathe

6.Nari AstitwaraBastabata

7.Sarala SahityareNari

8.Methods inpolitical & social

103942-06

U59688-03

115160-11

102712-05

U35986-90

111825-11

107732-11

U51934-99

U53580-2k

U42532-92

111124-11

U55174-2k

17.7.12

11.3.13

11.3.13

21.1.15

21.1.15

31.1.15

31.1.15

31.3.15

31.1.15

31.1.15

26.3.15

26.3.15

25.95

195.00

795.00

75.00

30.00

80.00

80.00

250.00

120.00

100.00

275.00

215.00

11.5.20

12.5.20

-

8.5.20

8.5.20

-

8.5.20

11.5.20

11.5.20

-

11.5.20

12.3.20

195 / 218


research

9.Government &politics in Orissa

10.Coalitionpolitics in Orissa

11.AdvancedEducationalPsychology

12.Introduction toPsychology

13. Psychology

14. SocialPsychology

110502-11

U59354-03

26.3.15

26.3.15

525.00

350.00

12.3.20

12.3.20

180085.30

It is also seen that the following books of Kanika Library are shown issued to Temporary Lecturer,Contractual Faculty and Guest Faculties who are nomore in the academic stream on present date .As there is remote possibility to recover the books, the possibility of there return back is remote. Thedetail list of such books and their recipients are furnished below:-

Sl.no Name Designation Name and number ofbooks.

Acc. No. Date of Issue. Price

1 Punyasloka Rath Temporary Lecturerin Business.Management

Dynamics of IndianRelation

U62923-05 3.8.15 298.00

2 Madhumita Das Contractual Faculty inEnglish.

1.R.K.Narayana:Reflections andRe-evaluation.

2.New Perspectiveson Indian writing.

3.A companion toIndian Fiction inEnglish.

104996-07

94029-98

60603-04

29.8.12

27.12.12

27.12.12

575.00

300.00

795.00

3 Sankshipta Beuray Guest Faculty inPsychology.

1.CognitivePsychology

2. CognitivePsychology

108844-11

110529-11

106663-09

26.7.11

26.7.11

26.7.11

350.00

450.00

1531.00

196 / 218


3. HumanDevelopment

4 Rujangi Mallick Guest Faculty inHistory.

1.History of the World

2.Religious History ofOrissa.

104484-07

U61706-04

19.10.11

19.10.11

70.00

995.00

TOTAL RS.5364.00

In response to audit objection statement issued local authority enclose the copy of the total books returned by the teaching staffs of Ravenshaw University.But nota single copy returned by the Temporary Lecturer,Contractual Faculty and Guest Faculties.

So it is once again requested that a guideline may be issued to the library staffs to ensure timely return of books and compliance reported to audit. As regards tothe books issued to the guest faculty costing Rs. 5364.00 as above the immediate steps may be taken to recover the books. Till then this amount of Rs. 5364.00 iskept under objection.

18.13 - Less outstanding advance transfer to General cash book from self finance cash book.osp-175

On checking of General cash book it is seen that a sum of Rs.1051513/- as detailed below has been transfer to General cash book from self finance cash book on09.03.2019 leaving a sum of Rs.19164.00.Details are given below.

OB as per audit as on01.04.2018

Adjusted amount CB as per audit as on31.03.2019

Amount transfer to Generalcash book.

CB as per audit as on 31.032019.

Rs.1085674.00 Rs.15000.00 Rs.1070677.00 Rs.1051513.00 Rs.19164.00

Audit objection statement issued in this regard return back with no reply and no compliance. Hence, it is suggested that the less advance amount transferred to theextent of Rs. 19164.00 may immediately taken over and the advance position may be rectified accordingly.Till then the amount of Rs. 19164.00 is kept underobjection..

18.14 - Amount present in the CB of cash book but in bank the amount is zero.osp-176

During checking of cash book of MBA and BBA, it is seen that a sum of Rs.26959.00 is rolling in the CB of the cash book as bank balance. But on checking ofconcerned bank account, it is seen that the CB as on 31.3.19 is Zero. No information could be provided by the Local Authority regarding such discrepancy. Detailsare given below.

Name of the Cash book. Amount in bank as per cash book. Amount in the Bank.

MBA 19147.00 0.00 (ICICI a/c no.243301000070)

BBA 7812.00 0.00 (ICICI a/c no.243301000154)

TOTAL RS.26959.00

The Local Authority is therefore suggested to reconcile the cash book with reference to pass book and produce the reconciliation statement before next audit forverification.

18.15 - Bank transactions not reflected in the cash book.osp-177 to 179.

On checking of the cash book with reference to Pass book it reveals that the concerned cash book is silent regarding the bank transactions of the pass book in thefollowing cases. Details are given below.

Sl. No. Name of the bank & a/cno.

Cheque no. Date Dr. Amount. Particulars.

1 SBIA/C NO-6929 - 28.03.19 50000000

2 AXIS A/C NO.8732 68816 30.04.18 3658382

68817 23.5.18 5300000

- 24.5.18 300

- 7.6.18 300

- 7.6.18 300

- 14.6.18 500

- 25.6.18 300

- 25.6.18 300

197 / 218


- 25.6.18 300

- 25.6.18 300

- 25.6.18 300

3 AXIS A/C NO.8732 - 29.06.18 300

- 29.06.18 300

- 3.9.18 300

- 10.10.18 4600000 Trf.

68953 13.11.18 12500 Pratap Mishra

- 15.12.18 350 Consolidated charge.

4 AXIS-A/C NO.1161 - 19.7.18 2560 MIGS/MDS

- 19.7.18 2560 MIGS/MDS

- 19.7.18 2560 MIGS/MDS

- 26.7.18 5390 MIGS/MDS

- 3.10.18 2160 MIGS/MDS

- 3.10.18 2160 MIGS/MDS

- 9.10.18 470 MIGS/MDS

- 10.10.18 20000000 Trf.to Gen.

- 10.10.18 4600000 Trf. to Gen.

- 22.10.18 590 MIGS/MDS

- 22.10.18 664 -

- 9.11.18 17875 -

- 12.11.18 12475 Neft

- 13.11.18 150620 Neft

77992 5.1.19 2010 Kesarinandan Shaw.

78093 5.2.19 860 Bhawna Mishra

78090 16.3.19 520 Liladhar Pradhan

5 SBI A/C NO.1616 15474 9.4.18 400 R.N.Mishra

15561 10.4.18 24029 Devi Travels

15707 11.4.18 23000 Issan Patra

15708 18.4.18 9850 Registrar

15473 27.4.18 1180 Chq. Withdrawal

15747 3.5.18 49 Alok Ranjan Tripathy

6 AXIS A/C NO. 6454 - 1.6.18 22500000 RTGS

- 26.09.18 118

- 12.01.19 15 Bank charge

- 12.01.19 2.70 Bank charge.

TOTAL 110937149.70

or say

Rs 110937150.00

Audit objection statement issued in this regard was not returned back with reply.So it is advised to the local authority to reconcile the bank transactions withreference to concerned cash book and produce to next audit for verification.Till then Rs.110937150.00 is held under objection.

18.16 - Cash book transaction not reflected in the bank. Osp-180 to 182

On checking of the cash book with reference to pass book it is seen that in the following case the amount has been debited from cash book but not debited fromthe bank. Details are given below.

Cash book Vr. No/dt. Cheque no. Amount

(InRs.)

Particulars

198 / 218


General cash book 894/26.11.18 078012 13000 EMD (EPPendorf)

964/13.12.18 069027 470 Refund of re-admission fee

069021 860

069052 860

069057 2010

069083 810

069097 810

069098 2050

069197 120

987/22.12.18 077987 1360 Refund of course fee

1050/28.01.19 078063 2018 BSNL

1062/29.01.19 078075 22000 EMD Metrohm

1126/14.02.19 078115 600000 Dev ASC Instrument

1136/21.2.19 078122 5491 Lab Dev/M.S Discovery

1137/21.2.19 078123 7085 Lab Dev. Mohapatra Scientific

1138/21.2.19 078124 11015 -do-

1143/25.2.19 078129 4981 News paper,A.K.Sahoo

1155/1.3.19 078137 1310 Refund of course fee .SaloneeSwain.

1156/1.3.19 078138 2010 -do-S.Majhi

1161/1.3.19 078141 490 -do-Sambhu Rout

1256/28.3.19 389749 10000 Lib.Contingent Sujata Das

710/29.9.18 068906 15000 EMD,Metrohm

735/4.10.18 068944 9783 Contingent Co-ord- M.Sc.Bio.Tech

813/30.10.18 077954 540 Refund of Course feeSwagatika Dash.

53/17.4.18 053847 40000 Engineers Fitness.

369 &370/13.7.18 068953 12500 Legal fees.

523/11.8.18 389726 20240 NCC Refund,DeputyDirector,PE/NCC

52/17.4.18 053846 450000 Tender fee ScientificEquipment.

611/30.8.18 054616 93600 Utkal Electricals ElectricalGoods for VC Chamber.

616/31.8.18 389457 30653 VC Salary.

141/25.9.18 Short Dr. 2817.75 Axis bank a/c no.1601.





149/5.10.18 Short Dr. 3540 Amount of 17-18

768/11.10.18 Chq.068964 44000 Refund of Course feeA.Priyadarsini.

877 to 893/22.11.18 482776 6045 BSNL

898/26.11.18 078016 853 News Paper ChitrakarPradhan.

1094/2.2.19 078099 13712 The Science World. Lab Dev.

1112/11.2.19 389597 1904 EPF,DLR EPF

1187/7.3.19 078149 2531 IT,Convocation

330/9.7.18 077225 3022289 Ex.Engineer,BCD-II,CPWD.

TOTAL 4465356.20

or say

199 / 218


4465356.00

Audit objection statement issued in this regard was not returned back with reply. So it is instructed the local authority to reconcile the cash book with reference toconcerned bank transactions and produce to next audit for verification. Till then Rs.4465356.00 is held under objection.

18.17 - Non-production of files. Osp-184

The following expenditures has been made during 2018-19.So relevant files regarding the expenditures are wanting for verification. Details are given below.

Sl.no Cash book Vr. No/Dt. Amount Particulars

UGC 27/30.5.18 1622195 ModelFluoroMax-4C,ResearchSpectrofluorometer partno.FM4-C-L

&

Branded Computer.

General cash book 140/12.5.18 177396 Furniture

155/16.5.18 1615224 Vats,Sports,Meerut(UP) RUSA

156/16.5.18 1518271 -DO-

157/16.5.18 850105 Indian plant Feeds ,RUSA

329/9.7.18 331267.50

576723.50

Mega Fitness PlantEquipment,RUSA

1190/7.3.19 30400 Nigam Computech & ServicesComputer Perpherals,RUSA

TOTAL 6721582

In response to audit objection statement issued local authority produced the files but due to ongoing corona pandamic lock down started and it is not possible onthe part of audit to verify the files.So same needs to produce before next audit for verification.Till then Rs.6721582.00 is held under objection.

18.18 - Amount debited from bank due to dishonor of cheque. Osp-37

During checking of Examination cash book with reference to bank statement it is seen that Rs.177.00 debited from the bank on 2.8.18 due to dishonor ofcheque.Which is not acceptable by audit and needs recovery.

In response to audit objection statement issued local authority recovered Rs.177.00 vide MR No.93992 dt.14.1.20 from Sri Prasanta kumar Sahoo,Asst anddeposited in the bank.So the objection dropped.

18.19 - Non return of Library books.Dept. of MBA osp-146 to 151.

As per the Govt. of Odisha,Dept. of Higher Education circular No.62415(91)/HE,dtd.9.10.2001, Library books issued to the University teachers shall be returned bythe persons concerned within 30 days from the date of issue.Books issued to non-teaching staffs shall be returned within 15 days from the date of issue.Onverification of issue register of Library books it is seen that total 62 numbers of books issued are not returned back to library.Details of the non return of bookswith are given below.

Sl.no Name Name and number ofbooks.

Acc. No. Date of Issue. Price

1 Mrs Arunita Padhi Marketing Management. 4658/18.1.16 22.7.17

2 Consumer Behaviour 3422/19.9.14 31.7.17 699

3 -do- -do- 3895/27.8.15 -do- 850

4 S.L.Gupta 795/SDM 13.4.18 295

5 International Business 662/3.10.09 21.2.19 495

200 / 218


6 Biswarup Singh The International BestSeller

1628 11.4.18

7 How Toyota Changed theWorld

1636 -do- 295

8 Beyond the last blueMountain

4261/5.12.16 -do- 550

9 Direct from Delt 4263/5.12.15 -do- 299

10 Enterpreniurship 2226/13.12.13 14.2.19 495

11 Soumendra kumar Patra Project Management 2056/26.8.13 31.7.17

12 Smita Pattnaik Macro Economics 104/3.11.08 13.9.17

13 Sanjib Pattnaik Material Management byJ.R.Tony

1687 15.10.11

14 Production and OperationManagement

86 1.12.11

15 Prof.K.Mishra Strategic BrandManagement by Keller

1764 17.10.11

16 Dr.Munmoon Mohanty Option Future and Otherderivatives.

1611 1.10.10

17 Investments 120 7.1.11 495

18 Financial Managements 1684 7.1.11

19 S.R.Padhi Economy BusinessEnvironment

995/15.12.09 12.1.10 275

20 M.K.Samal FinancialManagament,I.M.Pandey

589 12.1.12 500

21 Munmoon Mohanty Human ResoursePlanning

1186 3.7.12 295

22 Prof.Arabinda Rath Organisation Behaviour 316/16.7.09 19.7.12

23 HBR Jyly 2012 & Aug2012

- 19.7.12

24 Prof.Purnima AnjaliMohanty

New Book EffectiveBusiness Communication

2.8.13 2.8.13

25 Prof.Sanjib Pattnaik Business Statistics New book 5.8.13 5.8.13

26 Munmoon Mohanty Ignited Minds ,APJ AbdulKalam

1646/28.9.13 28.9.13 150

27 The Black Swan 1635 125

28 Argumentative Indian New book

29 Swami Vivekananda onhimself

New book

30 Rosalin Mohanty PerformanceManagement Appraisalby T.V.Rao

New book 4.11.13

31 Sanjib Pattnaik Operation Research New book 7.1.14

32 Introduction to MaterialManagement

New book 7.1.14

33 Prof. Vibhas Ranjan Strategic Management. New book 16.7.14

34 Sanjib Pattnaik Statistics for Managers RBS/14-10 5.8.14

35 Munmoon Mohanty Financial Dervatives 2192/13.12.13 27.10.14 375

36 Dr.Pallavi Mishra Marketing Research 1831/RGS 29.01.15

37 Business Forecasting 55/27.9.11 29.01.15

38 Dr.Sanjib Pattnaik Research Methodologyby C.R.Kothari

3522/3.2.15 3.2.15 275

39 Dr.Pallavi Mishra Multivariate DataAnalysis

188/30.6.09 12.2.15 599

40 Munmoon Mohanty Sales and DistributionManagement

1926/8.10.12 2.5.15

41 -do- 917/6.11.09 2.5.15 325

42 Dr.Sanjib Pattnaik Research Methodology 3320/28.5.14 25.6.15 275

201 / 218


by C.R.Kothari

43 Munmoon Mohanty Security Analysis andPortfolio Management byS.Kevlin

3575/7.7.15 7.7.15 225

44 Dr.Sanjib Pattnaik Business Statistics 4012/3.9.15 11.9.15 580

45 Mrs.Swati S.Satpathy Service OperationManagement

1952/5.12.12 30.10.15 460

46 Dr.Bimal ChandraMishra.

Projects PlanningAnalysis `selectionFinancing,Implementation and review byPrasanna Chandra.

5345/12.8.16 10.9.16

47 Biswajita Ratha,2013-15batch

Not a penny more not apenny less.

1648 16.7.14 290

48 AAradhana Mohapatra Business Law 1358 15.7.11

49 Bibhudutta Mishra Business Statistics byJ.K.Sharma

1243 13.8.10 435

50 Monoca Verma Business Law byN.D.Kapur

135 2.811 210

Nandita Rath Operation Research byB.K.Kapur

- 13.12.11

51 Suman Kumar Das Operation Research 1889 9.12.11 460

52 Deepak Kumar Das Cost AccountingManagement byJawaharlal

97/12.10.08 13.4.15

53 Disha Aarwal 14 MBA30g

Sales and DistributionManagement

916/6.11.09 30.7.15 325

54 Training andDevelopment

1988/5.12.12 30.7.15 350

55 Marketing Management 765/11.10.09 30.7.15 599

56 Arindita 14 MBA 05 Training andDevelopment byG.Panda Naik

3368/19.9.14 4.8.15 390

57 T.Biswal Business communicationto day by Bovi Thill

New book 22.8.15

58 Srutim Nayak Computer Fundamental 1897/8.10.12 4.9.15 282

59 Pratyush Das 13DFM-063

Principle of Managementby T.Ramaswamy.

3892/27.8.15 11.9.15 250

60 Tanmay Das 13 DFM060

Financial Management 2259/6.1.14 23.9.15

61 Titu Sarka 2014 MBA 13 Marketing Management 750/11.10.09 23.9.15 599

62 Madhu Sethy Business Statistics. 3972/3.9.15 11.4.16 580

So steps need be taken in this regard to return the issued books and compliance reported to next audit for verification.

18.20 - Excess payment made towards repairing work of furniture of Devi hostel by violating Govt. guide line. Osp 42

Vide voucher number 35 dtd.28.7.18 a sumof Rs.4100.00 was paid towards repairing work offurniture of hostel.The work has been done by carpenter and hishelper for five days.As per Govt. rule the rate admissible is @213.50 per day for Semi skilled and @233.50 for skilled Labour.So as per Govt rule total expenditureis to be Rs.447.00(213.50+233.50)per day instead of Rs.820.00 per day.Due to violation of Govt. rule Rs.373.00 per day excess paid and for 5 days total excesspayment comes to Rs.1865.00 and needs recovery.

In response to audit objection statement issued local authority recovered Rs.1865.00 from Sri Sadhu Ojha,Carpenter towards excess payment and taken to cashbook on 5.11.19 vide page no.149 and deposited in the Axis bank a/c no.30856810780 on 6.12.19 and the objection dropped

18.21 - Excess expenditure made and paid to Sri Ashok kumar Sahoo,vender towards News paper and Magazine bills of Devi hostel from Jan-2018 toMay-2018.-osp-41

202 / 218


A sum of Rs.5886.00 was paid to Sri Ashok kumar Sahoo towards News paper and Magazine bills from Jan-2018 to May 2018 vide voucher no.23 dt.28.7.18instead of Rs.5686.00.As a result of which RS.200.00 paid excess and needs recovery.

In response to audit objection statement issued local authority recovered Rs.200.00 from Sri Ashok kumar Sahoo,vender towards wrong calculation and taken tocash book on 5.11.19 vide page no.149 and deposited in the Axis bank a/c no.30856810780 on 6.12.19 and the objection dropped.

18.22 - Excess expenditure booked than the actual due.osp-40 to osp-41

During checking of voucher guard file with reference to cash book of Devi hostel it is seen that vide voucher number 19/2018-19 a sum of Rs.180.00 paid excessthan the actual due to arithmetical inaccuracy.While paying the food bill for the period from 1.4.18 to 30.4.18 a sum of Rs.1590.00 paid instead of Rs.1410.00.As aresult of which Rs.180.00 paid excess than the actual and needs recovery.

In response to audit objection statement issued local authority recovered Rs.180.00 from the Mess Manager towards wrong calculation and taken to cash bookon 5.11.19 vide page no.149 and deposited in the Axis bank a/c no.30856810780.So the objection dropped.

18.23 - Clarification wanting regarding non credit of amount transfer from General cash book to Scholarship cash book. Osp-113

A sum of Rs.125000 D.D amount was received on 14.2.19 and transfer to Scholarship cash book from General cash book Vide vr. No.237 dtd.14.2.19 i.e theproject of Bikali charan Das,Education.But the said amount neither taken to scholarship cash book nor credited in bank account of scholarship cash book.

On verbal discussion local authority stated that only book transaction has been made no bank transaction made.As the person concerned directly received the DDwe are not taking the amount in to the Scholarship section cash book.No DD register is also made available to audit for verification.

Audit objection statement issued in this regard return back with nill reply.

The same needs to produce to next audit for verification .

So till the production of acknowledgement of receipt of DD by Sri Bikali charan Das,Education, the amount of Rs,125000 is held under objection.

18.24 -

Para settled.

18.25 - Non-disbursement of different Scholarship of Rs.595330.00 –osp-114

On checking of National Scholarship & State Government scholarship cash book, it is noticed that a sum of Rs.595330.00 remained unspent for years together.The Government in the department to higher education released the scholarship in favour of the University for Distribution to the eligible students. Scrutiny ofabove scholarship cash books revealed that scholarship of Rs. 595330 were found undisbursed as on 31-03-2019. The details of the undisbursed scholarship withname of the cash books are given in the table below.

Sl.no Type of the Scholarship Cash Book Undisbursed Amount In Rs. as on 31-03-2019

1 National Scholarship 193920

2 State Government Scholarship 401410

Total 595330

The details of undisbursed scholarship was not analysed in the closing balance of the related scholarship cash books however audit could not ascertain the detailsregarding the number of students, their names and year-wise outstanding of scholarship amount . Due to un-disbursement of scholarship, the eligible studentswere deprived of the benefit provided by the Government. However, necessary steps may be taken to return the undisbursed scholarship amount to the fundingagency including interest accrued or disburse the amount to eligible students if possible considering the matter as a obligatory duty.

In response to audit objection statement issued local authority stated that, we had already try to refund those amount to DHE,Odisha,BBSR vide letter no. 448dt.29.1.16 but DHE refuse to accept the same.Audit is suggested to take steps once again to refund the amount and compliance reported to audit.

18.26 - Files regarding adjustment voucher wanting.osp-154.

203 / 218


The following files and related registers are wanting for verification.osp-154.

Sl.no Adj. vr. No./dt. Name of the advance holder Amount Cash book

1 147/dt.12.5.18 Prof.G.C.Nanda,Edn. Rs.25000 General cashbook

2 149/12.5.18 Prof.S.P.Mishra,Hindi Rs.40000

3 133/7.5.18 Dr.S.Acharya Rs.30500

TOTAL Rs.95500

Objection statement issued in this regard was not returned back.So the same needs to produce to next audit for verification.Till then Rs.95500.00 is held underobjection.

18.27 - Vouchers relating to NSS cash book wanting .osp-88,osp-152 to 153

The following adjustment of vouchers of NSS Normal cash book is wanting for verification.

Sl.no. Page no. of NSS Normal cashbook.

Vr. No./date Amount Particulars

1 2 3 4 5

47 112/5.4.18 3750 Advance adj. of A.Dansana

47 113/5.4.18 4565 Advance adj. of S.K.Dey

47 114/5.4.18 1710 Advance adj. of S.Dash

47 115/5.4.18 396 Advance adj. of S.S.Biswal

48 118/25.9.18 1000 -

TOTAL Rs.11421.00

Audit objection statement issued in this regard return back with nill reply.So the paid voucher number,date,amount and also the purpose and guide line wanting forverification.So the same needs to produce to next audit for verification.Till then Rs.11421.00 is held under objection.

18.28 - Non production of vouchers.osp-12 to osp-14

The following vouchers as mentioned in the paras amounting to Rs.8465467.00 as detailed below were not produced to 2017-18 audit. Details are given below.

Para no./2017-18 audit report. Particulars Amount

14.12 Production of stock register and its utilizationtowards installation of 25 KWP SPV GridInternational Solar Power Plant at RavenshawUniversity.

Rs.1812250

14.16 Production of files towards illumination of campus bypole lights arrangement and strre light arrangementin the University campus out of ID Grant 2016-17.

Rs.1763726

14.17 Irregular payment for supply of furniture. Rs.933418

14.19 Production of files relating to irregular appointmentof Guest Faculties.

Rs.364500

14.20 Production of connective records towardsremuneration of Guest Faculties.

Rs.562000

14.21 Production of all the relevant records and registersregarding payment for supply of OMR sheet.

Rs.528000

14.24 Production of files relating to UG/PG Entrance2015-16.

Rs.2105938

18.4

Production of adjustment of advance vr. No.653dt.28.9.17 of General cash book.

Rs.395632

TOTAL

Rs.8465467.00

In response to audit objection statement issued, the local authority stated, “All the records were produced to audit party during session 2017-18 financial yearaudit.So the para may be dropped”. However the outstanding objection raised in the above enlisted paras are yet to be settled. Hence it is suggested to submitcompliance report to the previous audit report before the DAO, LFA, Cuttack with due procedure.

204 / 218


18.29 - Sale proceeds of old News paper Kathajodi hostel osp-7

On scrutiny of vouchers of Kathajodi hostel it is seen that during the financial year 2018-19 a sum of Rs. 15757.00 was spent towards purchase of News papersand Magazines but sale proceeds of News papers has not been done. Inresponse to audit objection statement issued local authority deposited Rs.200.00 towardssale proceeds of News papers in DCR page-8 on 16.10.19 and deposited in Axis bank a/c no.7803 on 16.10.19.So the objection dropped.

18.30 - Sale proceeds of old News paper Devi hostel osp-22

On scrutiny of vouchers of Devi hostel it is seen that during the financial year 2018-19 a sum of Rs. 11886.00 was spent towards purchase of News papers andMagazines but sale proceeds of News papers has not been done.

Inresponse to audit objection statement issued local authority deposited Rs.160.00 towards sale proceeds of News paper and deposited in Axis bank a/c no.1954on 30.09.19.So the objection dropped.

18.31 - Measurement book,Case record and Quotation file regarding fixing of Net on windows of Rooms and Corridor in ground floor of Kathajodihostel is wanting. Osp-8 to osp-9.

During scrutiny of vouchers of Kathajodi hostel it is seen that a sum of Rs.206550.00 was spent towards fixing of Net on the windows of rooms and corridor ofKathajodi hostel and paid to “C”class contractor Sri Manas kumar Nayak of Puri.So the quotation file ,case record and Measurement book is wanting to verify themeasurement and check measurement of the work and aso the genuineness of the payment.Details are given below.

Sl.no. Vr.no/dt Amount Particulars

1 136/5.11.18 Rs.38250 Fixing of Net on the windows of roomsand corridor of Kathajodi hostel.

2 137/8.11.18 Rs.56100 -do-

3 138/10.11.18 Rs.56100 -do-

4 139/13.11.18 Rs.56100 -do-

Total Rs.206550

Audit objection statement issued in this regard return back with no reply.So the same needs to next audit for verification.Till then Rs.206550.00 is held underobjection.

18.32 - Measurement book,Case record and Quotation file regarding PH fittings wanting . osp-10

On scrutiny of paid vouchers of Kathajidi hostel it was seen that vide vr. No. 121 dtd.15.10.18 a sum of Rs.68707.00 was spent towards PH fittings and fixing ofKathajodi hostel,CTC and paid to C.R.Pradhan,Govt. Regd.Cotractor and General order supplier vide chq. No. 082762 dtd.13.10.18.So quotation file andMeasurement book is wanting to verify the measurement and check measurement of the work and also the genuineness of the payment.

In response to audit objection statement issued local authority stated that the work has been done in an urgent basis.So the objection may be dropped.

Reply of the local authority is not acceptable by audit.So the same needs to be produced to next audit for verification.Till then Rs.68707.00 is held under objection.

18.33 - Clarification wanting regarding the Loss of Library books due to non return of the same by different persons.osp-12

As per Audit report of 2017-18 , para no.12.1(AR No.441501/AR/2018-19,CTC)Books amounting to Rs.85450.00were issued to the different teaching staffs ofRavenshaw University.But the same were not returned back till the close of audit.

Objection statement issued during 2018-19 audit in this regard was returned back with no reply.So it is once again request the local authority to return back thebooks from the teaching staffs of Ravenshaw University and compliance to next audit for verification.

205 / 218


18.34 - Non production of stock register osp-1,osp-112

Stock register of the following Departments are not produced to audit for verification.Details are given below.

Sl.no Name of the Dept. Vr. No./date Amount Particulars Cash book

Pol Sc. 54/17.4.18 73702 Dept.Dev General cash book

146/12.5.18 39200 -do-

963/12.12.18 39200 -do-

Examination 401/25.7.18 112888 OMR sheet

402/25.7.18 97100 -do-

Misc(Niladri das) 295/26.6.18

Physics 20/7.4.18 114565 Admission

145/12.5.18 116259 Lab Development

General 929/7.12.18 10800 Tonner

1059/28.1.19 26592 Development

VC Office 327/9.7.18 20000 Printing

343/12.7.18 2450 Dev

390/24.7.18 3600 Tonner

392/24.7.18 4600 Tonner

MCA 87/26.4.18 21900 Dept.Dev

-do- 8000 -do-

Commerce 650

1230/15.3.19 30000 Dept.Dev

Botany 281/20.6.18 83406 OH

Zoology 130/5.5.18 45000 Dept.Dev

213/29.5.18 80250 Dept.Dev

275/18.6.18 42779 Lab. Dev

IMBA 885/15.11.18 3600 Dept.Dev

BBA 1264/28.3.19 67000 Dept.Dev

Library 278/19.6.18 4882 Books

950/8.12.18 10000 Books

Chemistry 136/10.5.18 64250 Dept.Dev

966 to 968/15.12.18 49800

8895

Electric

1076/31.1.19 183750 Lab Dev.

Office 280/19.6.18 1607 Stationary

260/2.6.18 9700 Development

M.Sc 137/10.5.18 44950 Lab Dev.

Education 147/12.5.18 25000 Dept.Dev

148/12.5.18 55050 Dept.Dev

251/1.6.18 91900 Dept.Dev

Economics 701/25.9.18 100000 -do-

998/4.1.19 44750 -do-

Sports 155/16.5.18 1615224 Sports

156/16.5.18 1518271 -do-

157/16.5.18 850105 -do-

329/9.7.18 907991 -do-

Histroy 158/17.5.18 35000 Dept.Dev

Hindi 469

206 / 218


471

Psychology 159/17.5.18 76200 Dept.Dev

1257/28.3.19 44704 Lab Dev.

1261/28.3.19

1262/28.3.19

JMC 981/20.12.18 12300 Dept.Dev

ITM 160/17.5.18

467/4.8.18 35475 Lab Dev

466/4.8.18 18815

470/4.8.18 13950 Dept.Dev

730/14.10.18 71500 Computer

899/26.11.18 80000 Dept.Dev

1063/29.1.19 74031 Dept.Dev

Commerce 288/23.6.18 96650 Dept.Dev

Philosophy 161/17.5.18 23300 Dept.Dev.

Sociology 1167/1.3.19 25700 Dept.Dev

Electricity (K.C.Rout) 168/22.5.18 1540 Electrical Goods






346/12.7.18 1328

5711

Electrical Goods




374/16.7.18

375/-do-

11834 Electrical Goods

858 to 861/8.11.18 1662

13915

Electrical Goods


107530.1.19 5536

1219 to 1220/14.3.19 4230 Electrical Goods

Chemistry 23/5.6.18 206500 Cryogenic Instrument UGC cash book

31/20.7.18 15171 Scientific Traders

History 54/31.3.19 30000 Printing of Journal

Library 5/3.4.18 3300 Yoga Publication

6/3.4.18 100 Hindu sikhya samiti

Zoology 32/20.7.18 96524 Scientific Traders

35/20.7.18 23358 Orissa Scientificcompany.

Geology 33/20.7.18 258541 Scientific Traders

37/20.7.18 160987 Mahaveer Agency

Botany 34/20.7.18 20553 Orissa Scientificcompany.

36/20.7.18 51525 Mahaveer Agency

37A/17.2.19 16048

50/25.3.19 37465 OM Refrigeration

- 27/30.5.18 1622195 Model Fluoro Max-4C

Research

207 / 218


Spectrofluorometer

Part no.FM4-C-L=1 no.

Branded Computer=1 no.

Rs.9914012.00

Audit objection statement issued in this regard return back with reply that produced to audit.But actually the stock registers were not produced.So the sameneeds to produce before next audit for verification.Till then Rs.9914012.00 is held under objection.

18.35 - Information regarding legal cell is wanting. Osp-98 to osp-99.

The following information and file regarding legal cell is wanting for verification.

i) CASE BASIS:-

Sl.no. Name of the LegalCounseller

Date of engagementin RavenshawUniversity legal cell.

Detailed casesallotted.

Payment Structure. New cases fileagainst RavenshawUniversity during2018-19.

Procedure ofappointment.

ii)MONTHLY BASIS

Sl.no. Name of the LegalCounseller

Date of engagementin RavenshawUniversity legalcell.

Detailed casesallotted.

Payment Structure. New cases fileagainst RavenshawUniversity during2018-19.

Procedure ofappointment.

III)TA File of Legal section wanting.

Audit objection memo issued in this regard was returned with the reply that all the information would be produce to next audit for verification.

Hence it is once again suggested to produce the same to next audit for verification.

18.36 - Clarification wanting regarding non adjustment of advance after closer of self finance cash book. Osp-83

It is ascertained from the self finance cash book that scheme of MBA and BBA/IST/JMC has been closed since 2015-16 but till now the amount has not beenadjusted.

In response to audit objection statement issued, the local authority stated that Rs.8150/- has already been adjusted in MBA cash book and the rest amount will beadjusted. Hence steps may be taken to adjust the balance amount and compliance reported.

18.37 - Statement showing the detail of enrollment position of student of different Deptt/streamU G/PG/M Phil 2018-19

UG

208 / 218


Sl.no. Subject SanctionedStrength

General SC ST PH TOTAL

Male Female Male Female Male Female Male Female

1 2 3 4 5 6 7 8 9 10 11 12

1 Botany 32 2 14 1 4 2 5 28

2 Chemistrty 64 19 25 6 3 4 6 63

3 Physisc 64 26 12 9 2 11 4 64

4 Zoology 32 7 12 4 2 1 6 32

5 Geology 48 12 17 5 3 7 4 48

6 Mathematics

24 8 6 5 1 2 2 24

7 Statistics 20 4 2 1 1 8

8 Economics 16 5 7 1 13

9 Geography 10 2 5 1 1 9

10 B.ScComp.Sc

40 13 10 4 3 4 1 35

11 AppliedEconomics

80 16 35 9 10 5 5 80

12 AppliedGeography

30 5 9 7 7 2 30

13 Education 24 3 16 1 5 25

14 English 80 9 40 8 9 7 7 80

15 Hindi 32 3 15 1 10 1 2 32

16 Histry 32 5 14 4 3 2 3 31

17 Mathematics

8 4 4 8

18 Odia 64 12 30 6 6 2 8 64

19 Phylosophy 24 5 14 3 2 24

20 Pol Science 80 11 25 15 11 10 8 80

21 Psychology 32 2 23 5 1 31

22 Sanskrit 24 2 17 1 3 1 24

23 Sociology 48 12 23 1 8 1 1 46

24 Statistics 4 3 1 4

25 Commerce 372 145 130 43 10 20 19 367

26 BBA 128 67 40 2 2 1 2 114

27 IST 128 61 50 1 3 1 7 123

28 ITM 272 146 105 12 5 4 272

29 B.Ed 100 12 48 6 14 4 14 98

TOTAL 1912 621 749 156 125 99 107 0 0 1857

PG




1 2 3 4 5 6 7 8 9 10 11 12

1 AppliedGeography

32 6 9 5 1 3 5 29

2 AnalyticalChemistry

16 6 6 1 1 14

3 Biochemistry

24 8 15 1 24

4 Bio Tech 24 4 12 4 3 23

5 Botany 24 5 16 2 4 2 4 33

6 Chemistry 40 17 15 4 3 5 4 48

7 Commerce 64 22 11 9 4 8 3 57

209 / 218


8 Comp.Sc 40 11 9 3 2 3 2 30

9 MCA 36 0

10 Economics 84 16 34 12 7 7 4 80

11 Education 40 3 20 5 4 2 7 41

12 English 80 9 39 3 7 8 8 74

13 ETC 60 6 13 3 3 1 1 27

14 Geology 20 8 2 3 1 1 3 18

15 MITM 48 12 10 5 2 29

16 ENT 32 6 5 4 15

17 Hindi 32 5 11 1 4 1 4 26

18 History 64 16 20 9 4 7 4 60

19 JMC 40 14 16 1 1 32

20 Mathematics

48 17 11 6 1 6 6 47

21 Odia 64 9 18 4 13 7 7 58

22 Philosophy 32 4 9 8 3 4 28

23 Pol.Science 64 17 16 7 4 7 5 56

24 Physics 40 13 5 4 3 4 3 32

25 Psychology 40 3 17 4 2 3 29

26 R.D 40 11 10 2 3 2 28

27 Sanskrit 48 9 15 1 2 27

28 Sociology 32 1 17 3 2 2 2 27

29 Statistics 16 5 7 2 1 15

30 Zoology 24 4 11 1 3 1 4 24

TOTAL 1248 267 399 99 94 85 87 0 0 1031 M PHIL




1 2 3 4 5 6 7 8 9 10 11 12

1 Appl.Geography

7 3 3

2 Botany 8 4 4

3 Chemistry 9 4 1 5

4 Commerce 6 2 3 1 6

5 Economics 7 4 3 7

6 Education 5 2 3 5

7 English 6 4 3 7

8 Geology 3 2 1 3

9 Hindi 3 3 3

10 History 8 2 3 5

11 Mathematics

1 1 1

12 Odia 3 3 3

13 Philosophy 2 1 1 2

14 Pol.Science 6 3 3 6

15 Physics 10 0

16 Psychology 5 3 3

17 Sanskrit 2 2 2

18 Sociology 2 2 2

19 Statistics 2 1 1 2

20 Zoology 6 2 2

21 Management

5 2 2 4

210 / 218


TOTAL 106 34 40 0 0 1 0 0 0 75

18.38 -

Para settled.

18.39 - Irregular maintenance of PF Account of Employees under OPS Scheme.

Para 14.8 of the last Audit Report No.441501/AR/2018-19-CTC.

During checking the pay bills of staff during 2017-18 audit it was seen that 2 nos. of employees had been sanctioned OPS for Rs.886500.00 as detailed below.

i)Sri Laxmi Kanta Mishra=Rs.300000/-

ii)Sri Chandi Prasad Nanda=Rs.586500/-

Total =Rs.886500/-

The then audit asked to produce the procedure and maintenance of PF account of the staff.On verbal discussion the local authority stated the same reply, that noPRAN number is alloted to the individual employees and awaiting certification of IT Department.The rate of interest payable is not finalised and also stated that asper EC interest shall be adopted to the rate prescribed by AG,Odisha.Local authoritybalso stated that PF account has been maintained and interest has beencredited to their respective account as approved by EC.But the PF Account of Employees under OPS Scheme for the year 2017-18 and 2018-19 could not beverified as Ravenshaw University suspended due to outbreak of Korona pandamic.So the same needs to produce before next audit for verification.

18.40 - Irregular deduction of Propertionate charge.


A sum of Rs.85572000.00 had been received vide lr.no.3767 dtd.28.08.2015 towards construction of boundary wall of second campus of Ravenshaw Universityand a sum of Rs.7535000 has been included in the estimate as prorota charges at 10% of estimated cost.But as per Govt. of Odisha memorandum no.49660dtd.1st December 2010 no proportionate charges shall be levid with effect from 1st April 2011 on all works for which fund are provided in budget.

The then audit was asked through objection memo and during exit conference Local authority stated that, the objection of audit has been intimated to the PWDwith a request to refund the amount and the reply is awaited.

On verbal discussion the local authority stated that R&B wrongly shown Prorota charge instead of Establishment charge.But the file could not be verified asRavenshaw University suspended due to outbreak of Korona pandamic. So the same need be produced before next audit for verification.

18.41 - Non production of bank pass book.ITM cash book.

Para 18.10 of the last Audit Report No.313437/17-18 of 2016-17-CTC.


An amount of Rs.2545900.00 has shown transferred to Ravenshaw University a/c from SBI no.50492 on 19.10.12 which could not be traced out due to nonproduction of same. However the University authorities in last year exit conference communicated the bank in this regard and the response from the bank wasthat,the amount erroneously credited has been reversed back by bank.

As per last audit report the reversal of the amount does not match to the total objected amount.

On verbal discussion the local authority stated the same reply.It is not possible on the part of audit to examine the matter as Ravenshaw University suspended dueto outbreak of Korona pandamic.So the same need be produced before next audit for verification.

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18.42 - Staff position.

Sanction Strength of Ravenshaw University

Sl.no. Name of the post No of post sanctioned Men in position

Vacant

1 2 3 4 5

1 Professor 29 13 16

2 Reader 71 18 53

3 Asst.Professor 167 61 106

Total 267 92 175

Non Teaching Staff

Sl.no. Name of the post No of post sanctioned Men in position

Vacant

1 2 3 4 5

1 Medical officer 1 1

2 Pharmacist 1 1

3 Dresser cum bearer 1 1

4 Computer programmer 1 1

5 PTI / PEO 1 1

6 Lab Attendant 46 29 17

7 Glass blower 1 1

8 Asst. Librarian 6 4 2

9 Library Asst. 1 1

10 Library attendant 2 1 1

11 Asst.Storekeeper 3 2 1

12 Daftary 2 2

13 Matron 1 1

14 Attendant 46 39 7

15 Office suptd. 1 1

16 Section Officer 3 3

17 Sr. Asst. 6 1 5

18 Auditor 1 1

19 Cashier 1 1

20 Jr.Asst 10 7 3

21 Driver 1 1

22 Sr. Steno grapher 1 1

TOTAL 137 94 43

18.43 -

Para settled.

18.44 - Non utilization of interest money.

On checking of the endowment instrument along with cash book, it was noticed that ,15 nos of endowment account are in operation which have been donated byindividuals for some noble purpose to extend financial assistance /encouragement through award or prize out of this accruable interest money. Surprisingly,barring one or two cases no utilisation of accrued interest amount are found during 2017-18. It was ascertained that this practice is going on years together for

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which the accrued interest of Rs.3143152.93 is accumulating year after year and left idle defeating the very purpose of endowment. The individuals had donatedthe amount as a token of refreshing the memory of their loved ones by way of giving encouragement and recognition to the students of eligibility for the purpose. Itmay be clarified to audit the reason for non-utilisation of fund for years together for which the fund was created in spite of a welfare wing is working in theUniversity.

Objection memo was issued seeking clarification regarding the steps taken by the local authority for timely utilisation of fund.

The local authority to the audit queries stated that the Interest accrued in individual units is very meager as compared to total amount shown by the audit.It will bevery difficult on the part of a student to manage which such meager amount.So they ard not interested to accept the same. It was therefore decided to enhancethe endowment amount by the person to make it viable and useful maximum cases they are not responding.The opportunity is given to withdraw those amount bythem.Only two people they have withdrawn the rest the remaining silent to this effect.

The occurrence is originated since long year back. Further it can be opined that the presentation of awards may be done in the annual function of the Universitywhich could not cause any additional arrangement for the presentation. The authority may dig out a suitable way which it could serve both the nobility and utilityaspect of the fund. As the University authority failed to utilise the fund, the very purpose of eminent personalities who had donated the fund was defeated and thedeserving students did not get the benefit of this. Non-presentation of awards has resulted in huge accumulation of money which may be susceptible tomisutilisation in future days. The local authority therefore emphatically impressed upon to find out a way out for the nobility and proper utilisation of the fund.

Local authority to the audit queries replied that the Interst accrued in individual units is very meager as compared to total amount shown by the audit.It will be verydifficult on the part of a student to manage which such meager amount.So they ard not interested to accept the same. It was therefore decided to enhance theendowment amount by the person to make it viable and useful maximum cases they are not responding.The opportunity is given to withdraw those amount bythem.Only two people they have withdrawn the rest the remaining silent to this effect.

18.45 -

Para settled.

18.46 -

Para settled.

18.47 -

Para settled.

18.48 -

Para settled.

18.49 -

Para settled.

18.50 -

Para settled.

18.51 -

Para settled.

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18.52 -

Para settled.


Para settled.

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

19.1 - Irregular engagement of Jayanta Kumar Mohanty ,WI without sanctioned post osp-109

Para Settled.


Para Settled.

19.3 - Non utilization of Endowment Interest Money. OSP-115.

On checking of the endowment instrument along with cash book, it was noticed that ,15 nos of endowment account are in operation which have been donated byindividuals for some noble purpose to extend financial assistance /encouragement through award or prize out of this accruable interest money. Surprisingly,barring one or two cases no utilisation of accrued interest amount are found during 2018-19. It was ascertained that this practice is going on years together forwhich the accrued interest of Rs.3143152.93 is accumulating year after year and left idle defeating the very purpose of endowment. The individuals had donatedthe amount as a token of refreshing the memory of their loved ones by way of giving encouragement and recognition to the students of eligibility for the purpose. Itmay be clarified to audit the reason for non-utilisation of fund for years together for

which the fund was created in spite of a welfare wing is working in the University.

Objection memo was issued seeking clarification regarding the steps taken by the local authority for timely utilisation of fund. The local authority to the auditqueries stated that the Interest accrued in individual units is very meager as compared to total amount shown by the audit.It will be very difficult on the part of astudent to manage which such meager amount.So they ard not interested to accept the same. It was therefore decided to enhance the endowment amount by theperson to make it viable and useful maximum cases they are not responding.The opportunity is given to withdraw those amount by them.Only two people theyhave withdrawn the rest the remaining silent to this effect.

The occurrence is originated since long year back. Further it can be opined that the presentation of awards may be done in the annual function of the Universitywhich could not cause any additional arrangement for the presentation. The authority may dig out a suitable way which it could serve both the nobility and utilityaspect of the fund. As the University authority failed to utilise the fund, the very purpose of eminent personalities who had donated the fund was defeated and thedeserving students did not get the benefit of this. Non-presentation of awards has resulted in huge accumulation of money which may be susceptible tomisutilisation in future days.

The local authority therefore emphatically impressed upon to find out a way out for the nobility and proper utilisation of the fund. Local authority to the audit queriesreplied that the Interst accrued in individual units is very meager as compared to total amount shown by the audit.It will be very difficult on the part of a student tomanage which such meagre amount.So they ard not interested to accept the same. It was therefore decided to enhance the endowment amount by the person tomake it viable and useful maximum cases they are not responding.The opportunity is given to withdraw those amount by them.Only two people they havewithdrawn the rest the remaining silent to this effect.

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19.4 -

Para settled.

19.5 -

Shifted to Para 19.2

19.6 - Govt.dues

Particulars Royality VAT Labour CESS OPS NPS PT TOTAL

Dues outstanding for deposit at thebeginning of theyear.

- - - - - - -

Amount collectedduring the year.

- - - 3552918 13575234 470575 17598727

Total - - - 3552918 13575234 470575 17598727

Amount remittedduring the year.

- - - 3552918 13575234 470575 17598727

Balance to beremitted at the endof the year.

- - - - - - -

19.7 -

PARA: 20 RESULT OF AUDIT AND CONCLUSION

20.1 - Remarks On Maintenace of Account

PARA: 20 RESULT OF AUDIT

Audit of the accounts of Ravenshaw University for the year 2018-19 reveal the following lacunas which need rectification.

1.No bank reconciliation has been done by the Local Authority on monthly basis. There is mismanagement of online credit of deposits.

2.Half yearly physical verification of stock and store has not been done. Defects in making of stock register as mentioned in Para No-6 should also berectified.Stock register should be maintained as per rule.So that procurement can be avoided .

3.UC should not be submitted before the actual expenses.

4.Advance should not be given when advance is still unadjusted against the employee's part adjustment of advance should be done away with.

5.Budget should be prepared in time.

6.The energy sector is highly mismanaged. There should be separate meters for different occupants of Quarters. The expenses far exceeded the collections fromelectricity users. Collections of a flat rate put the energy burden in the University. There should be separate meters for different consumers.

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7.Management of University Quarters should be streamlined. Quarter meant for higher grade officials are found to have been allotted to lower grade officials.

8.No BD or Cheque register has been maintained to watch the inflow of University funds as well as the credit in different bank account. There have been illegaloccupation of University quarters and record maintenance relating to quarter is also not at all systematic.

9.Grant in Aid Register should be maintained.

10.Separate self finance cash book should be maintained.So that collection from the students department wise will be very clear with reference to studentsadmitted in the University.

11.Payment of Festival advance to the Contractual and Daily Wage earner should be avoided in future.

12.Progress register of GF/VP/VF of each department is to be maintained properly and attendant register to be kept in the University .

The University Authority should give special attention to the above mentioned omissions and commissions in future.

As a result of this Audit transactions involving a sum of Rs 257356232.00 are held under objection which include an amount of Rs 1742602.00 suggested forrecovery. Besides, a sum of Rs 421979 was recovered at the instance of audit. The details are furnished in the following tables.

Result Of Audit

Sl No Paragraph No. Amountsuggested for

recovery(In Rs:)

Amount keptunder objection

including amountsuggested for

recovery (In Rs:)

AmountSurchargeable(In

Rs:)

AmountEmbezzlement(In

Rs:)

AmountOthercases(In

Rs:)

Remarks

1 5.1 0.00 11397267.00 0.00 0.00 0.00

2 8.1 1238721.00 1238721.00 1238721.00 0.00 0.00

3 11.2 59490.00 59490.00 59490.00 0.00 0.00

4 12.1 41400.00 41400.00 41400.00 41400.00 0.00

5 13.1 0.00 23602401.00 0.00 0.00 0.00

6 13.2 0.00 521281.00 0.00 0.00 0.00

7 13.3 0.00 594213.00 0.00 0.00 0.00

8 13.4 27532.00 27532.00 27532.00 0.00 0.00

9 13.6 14180.00 14180.00 14180.00 0.00 0.00

10 13.12 0.00 1500.00 0.00 0.00 0.00

11 13.13 41300.00 41300.00 41300.00 0.00 0.00

12 14.1 32400.00 32400.00 32400.00 0.00 0.00

13 14.3 0.00 24000.00 0.00 0.00 0.00

14 14.5 45236.00 45236.00 45236.00 0.00 0.00

15 14.6 0.00 9175885.00 0.00 0.00 0.00

16 14.8 625.00 625.00 0.00 0.00 0.00

17 14.11 0.00 32160.00 0.00 0.00 0.00

18 14.12 248.00 248.00 248.00 0.00 0.00

19 14.13 40006.00 40006.00 40006.00 0.00 0.00

20 14.14 28836.00 28836.00 28836.00 0.00 0.00

21 14.15 0.00 8469304.00 0.00 0.00 0.00

22 14.17 0.00 848821.00 0.00 0.00 0.00

23 14.18 0.00 75000.00 0.00 0.00 0.00

24 14.19 0.00 4975.00 0.00 0.00 0.00

25 14.21 0.00 5100.00 0.00 0.00 0.00

26 14.22 0.00 4000.00 0.00 0.00 0.00

27 14.23 0.00 9000.00 0.00 0.00 0.00

28 14.25 0.00 1450.00 0.00 0.00 0.00

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29 14.30 0.00 275000.00 0.00 0.00 0.00

30 14.33 9000.00 9000.00 9000.00 0.00 0.00

31 14.35 16500.00 16500.00 16500.00 0.00 0.00

32 14.36 0.00 262500.00 0.00 0.00 0.00

33 14.37 3500.00 3500.00 3500.00 0.00 0.00

34 14.38 0.00 183500.00 0.00 0.00 0.00

35 14.39 0.00 15000.00 0.00 0.00 0.00

36 14.40 0.00 618000.00 0.00 0.00 0.00

37 14.41 0.00 8915500.00 0.00 0.00 0.00

38 14.42 17000.00 17000.00 17000.00 0.00 0.00

39 14.46 13275.00 13275.00 13275.00 0.00 0.00

40 14.50 0.00 7208.00 0.00 0.00 0.00

41 14.51 0.00 2000.00 0.00 0.00 0.00

42 14.58 0.00 13941904.00 0.00 0.00 0.00

43 18.1 0.00 43488977.00 0.00 0.00 0.00

44 18.2 0.00 104120.00 0.00 0.00 0.00

45 18.3 0.00 16178.00 0.00 16178.00 0.00

46 18.4 0.00 100000.00 0.00 0.00 0.00

47 18.5 0.00 1836.00 0.00 0.00 0.00

48 18.6 107690.00 107690.00 107690.00 0.00 0.00

49 18.7 0.00 10000.00 0.00 0.00 0.00

50 18.8 0.00 115000.00 0.00 0.00 0.00

51 18.9 0.00 135795.00 0.00 0.00 0.00

52 18.10 0.00 58000.00 0.00 0.00 0.00

53 18.11 5663.00 5653.00 0.00 0.00 0.00

54 18.12 0.00 5364.00 0.00 0.00 0.00

55 18.13 0.00 19164.00 0.00 0.00 0.00

56 18.14 0.00 26959.00 0.00 0.00 0.00

57 18.15 0.00 110937150.00 0.00 0.00 0.00

58 18.16 0.00 4465356.00 0.00 0.00 0.00

59 18.17 0.00 6721582.00 0.00 0.00 0.00

60 18.23 0.00 125000.00 0.00 0.00 0.00

61 18.26 0.00 95500.00 0.00 0.00 0.00

62 18.27 0.00 11421.00 0.00 0.00 0.00

63 18.31 0.00 206550.00 0.00 0.00 0.00

64 18.32 0.00 68707.00 0.00 0.00 0.00

65 18.34 0.00 9914012.00 0.00 0.00 0.00

Total 1742602.00 257356232.00 1736314.00 57578.00 0.00

Spot Recovery

Sl No Ref to Para No/AuditObjection StatementPage No

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

1 13.3/56 to 59 Challan 8 2020-01-04 12538 Subas chandra Jena

2 13.3/56 to 59 Challan 5 2019-11-28 800 Ranjan kumar Sahoo

3 13.3/56 to 59 Salary 0000-00-00 1531 Subasini Panda

4 13.3/56 to 59 Challan 22 2020-01-21 240 Sunaram Soren

5 13.3/56 to 59 Challan 24 2020-01-27 1560 Radharani Barik

6 13.3/56 to 59 Challan.3 2019-11-28 720 Hemanta kumar Sarangi

7 13.3/56 to 59 Challan no 3/13.1.20&MR98744/dt.29.2.20

0000-00-00 1320 Abhaya chandra Das

8 13.3/56 to 59 Challan 21 2019-12-09 920 Banamali Barik

9 13.3/56 to 59 Challan 5/dt.12.12.19 2019-12-12 4000 Khrista Das Pradhan

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10 13.3/56 to 59 MR98683 2020-01-13 1400 Kapilendra Diggal

11 13.3/56 to 59 Challan no 9/dt30.11.19& Challan no 23/dt18.1.20 23

0000-00-00 2400 Ajay kumar Dash

12 13.3/56 to 59 Challan 14 2020-01-17 2000 Saria Devi

13 13.3/56 to 59 Challan 1 2019-12-27 2000 Pradeep kumar Barik

14 13.3/56 to 59 Challan 4 2020-02-11 1000 Japani Dei

15 13.3/56 to 59 Challan 13 2019-12-13 2520 Jana Dei

16 13.3/56 to 59 Challan 10 2019-11-27 120 Shyam Sethi

17 13.3/56 to 59 Challan 20 2019-12-13 2280 Susanta kumar Singh

18 13.3/56 to 59 Challan.1 2019-11-25 24649 R.K.Sahoo

19 13.3/56 to 59 MR 98637 2019-12-13 197898 Subasis Jena line-I

20 13.3/56 to 59 MR 98636 2019-12-13 72663 Subasis Jena line-II

21 13.3/56 to 59 Salary 0000-00-00 3500 Pabitraranjan Das

22 13.3/56 to 59 MR98664 2020-01-04 3200 Bharat Behera

23 13.3/56 to 59 MR98628 2019-12-06 100 Binod kumar Nayak

24 13.3/56 to 59 Challan 1 2019-11-27 1200 Prakash Thappa

25 13.3/56 to 59 MR 98777 2020-05-11 3200 Sanatan Das

26 13.3/56 to 59 MR98682 2020-01-10 8945 Post Office

27 13.3/56 to 59 MR98726 2020-02-15 55402 AXIS BANK ATM

28 13.3/56 to 59 Challan18 2020-01-13 6000 Bharat chandra Behera

29 18.29/7 Axis Bank A/C No-7803 2019-10-16 200 Premchand Pattnaik

30 18.30/22 Axis Bank A/C No-1954 2019-09-30 160 Warden Devi Hostel

31 18.18/37 MR 93992 2020-01-14 177 Prasanta kumar Sahoo

32 18.22/41 Axis bank a/c no.10780 2019-11-05 180 Mess Manager

33 14.53/163 MR98806 2020-02-06 200 Luna Samantaray,Zool

34 18.20/42 Axis bank a/c no.10780 2019-12-06 1865 Sadhu Ojha

35 18.21/41 Axis bank a/c no.10780 2019-12-06 200 Ashok kumar Sahoo

36 14.28/212 MR 98796 2020-05-30 1500 Nityananda Satpathy

37 14.10/4 Axis Bank A/C No-7803 2019-08-28 500 Smt.Kamalini Behera

38 14.7/76 (Nov-19 of salary bill) 0000-00-00 300 Sri. Biswa Ranjan Singh

39 14.7/76 (Nov-19 of salary bill) 0000-00-00 300 Sri. Durga charan Das

40 14.7/76 (Oct-19, Nov-19 of salarybill)

0000-00-00 2000 Sri Styabrata Patra

41 13.11/39 93992 2020-01-14 20 Sri Prasanta KumarSahoo

42 13.10/21 Axis Bank A/C No-7803 2019-09-30 20 Smt.Sabita Nayak

43 13.9/4 Axis Bank A/C No-7803 2019-08-27 9 Smt. Shamita Mohapatra

44 11.3/6 Axis Bank A/C No-7803 2019-09-16 242 Sri Premchand Pattnaik

Total 421979

Audit Certificate

Cetrified that the accounts of Ravenshaw University for the financial year 2018-2019 have been covered under audit and found correct subject to the comments /remarks offered in the foregoing paragraphs .

District Audit OfficerLocal Fund Audit,CUTTACK

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