Report in pdf - Directorate of Local Fund Audit (DLFA ) , Odisha

AUDIT REPORT 07-05-2014

LOCAL FUND AUDIT, CUTTACK, ODISHA

CATEGORY : Board of Secondary Education,General Audit Report No : 10272/AR/2013-2014-CUTTACK

PARA: 1 TITLE SHEET

1 Name of the Institution : Board of Secondary Education, Orissa, Cuttack

2 Year of Accounts under Audit : 2012-2013

3 Name of the Local Authority during the year of A/Cs : 1.Dr.Satyakam Mishra, President.01.01.12to 16.09.122.Sri Dakshya Prasad Nanda,President from 26.09.12 to 31.12.123.Sri Nihar Ranjan Mohapatra,Secretary 01.01.12to 10.08.124.Dr. Ramakrushna Sahoo, O.A.S(S),Secretary from10.08.12 to 31.12.12

Name of the Local Authority at the time of Audit : 1. Sri Dakshya Prasad Nanda, President continuing tilldate.2. Sri Ramakrushna Sahoo, Secretary,up to 30.09.133. Sri Sasanka Sekhar Acharya,F.O. I/C Secy. from 01.10.13 to16.01.143. Sri Ashok Kumar Das.Secretary.from 17.01.14 to till date.

4 Duration of Audit : 01-05-2013 To 26-04-2014 (Mandays Consumed :- 604)

5 Name of the Auditors : SRINIBAS MISHRA - Lead Auditor(01-05-2013 to 26-04-2014)BIJAYA KUMAR DAS - Lead Auditor(28-07-2013 to 26-04-2014)ANJALI PATTANAIK - Auditor(01-05-2013 to 26-04-2014)SANJUKTA DALAI - Auditor(01-05-2013 to 26-04-2014)PRAGYAN MOHANTY - Auditor(01-05-2013 to 26-04-2014)SURYA NARAYAN DASH - Auditor(05-05-2013 to 26-04-2014)PRADEEP KUMAR SAHOO - Auditor(26-01-2014 to 26-04-2014)SNIGDHARANI NAYAK - Auditor(09-02-2014 to 26-04-2014)

6 Name of the Reviewing Officer : MUKTI RANJAN ACHARYA(District Audit Officer)

7 Date of submission of report by Reviewing officer : 05-05-2014

8 Entry Conference Date :

9 Exit Conference Date :

10 Name of the District Audit Officer : MUKTI RANJAN ACHARYA

11 Date of approval of report by District Audit Officer : 07-05-2014

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PARA: 2 PHYSICAL VERIFICATION

Slno Name Value Remarks

1 Liquid Cash

2 Secret Section Postage Stamp. 34140.50 P-55 of S/A

3 Academic Section PostageStamp.

27891.40 P-14 of S/A

4 Gen.Issue Section PostageStamp

31523.90 P-139 of S/A

5 Certificate Section PostageStamp.

48657.00 P-212of S/A

Comments

Para No 2.2 Physical verification of forms and registers.

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SERIAL NO. PARTICULARS BOOK BALANCE PHYSICALBALANCE

DIFFERENCE REF. TO S/RPAGE NO.

1 SLC Book 3688 3688 nil 3 S/R 2013

2 T.C Book 4808 4808 nil 15

3 Admn.Regr. 3454 3454 nil 35

4 Syllabus Cl.viii 28 28 nil 40

5 -do- Cl.ix 970 970 nil 45

6 -do- Cl. x(old) 5576 5576 nil 50

7 -do- Cl.x(new) 200 200 nil 51

8 Madhyama T.C 22 22 nil 55

9 -d0- SLC 101 101 nil 60

10 Prathama SLC 44GB/88DB 44GB/88DB nil 66

11 C.T Syllabus 495 495 nil 80

Physical verification of cash,stamps,forms,receipt books etc. was conducted on the date of commencement of audit i.e on 01.05.2013 and recorded on the books ofaccount as above.

2 / 100


PARA: 3 LIST OF VERIFIED RECORDS

A : List Of Verified Records/RegisterSlno List Records/Register

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

C : List of Records/Registers not MaintainedSlno List Records/Register

Comments

A. LIST OF RECORDS VERIFIED IN AUDIT

1.Cashier's cash book

2.Counterfoils of receipts.

3.B.D receipt register.

4.Daily collection register.

5.Challans of Text Book sale.

6.Text Book sale register.

7.Printing of Text book accounts.

8.Adv. adjustment register.

9.Bank scrolls.

10. Paper account register.

11.Paid vouchers.

12.Stock register.

13.Adjustment vouchers.

14.Bill register.

15. Secret cell account.

16.Pay acq. roll of staff.

17.Fixed deposit statements andFDR receipts.

18. Accounts of S.B High School.

19.Accounts of BBSR zone

20.Accounts of Sambalpur zone.

21. Accounts of Central zone.

22. Accounts of Berhampur zone.

23.Accounts of Balasore zone.

24 Other miscellaneous accounts.

25.Other files.

B. LIST OF RECORDS AND REGISTERS NOT PRODUCED TO AUDIT.

3 / 100


1. Grant-in-aid register.

2. Investment register

C. RECORDS AND REGISTERS PRESCRIBED BUT NOT MAINTAINED.

1.General cash book.

2.Outstanding advance register.

3.Bank reconciliation statement.

4. Annual abstract of receipt and expenditure.

The Local Authority has been suggested to maintain the above records and registers in order to enforce financial discipline in the organisation.

4 / 100


PARA: 4 FINANCIAL POSITION

Board of Secondary Education, Orissa, Cuttack - 2012-2013

Slno Name of theCash Book

OB as onDate

OpeningBalance(In Rs:)

Receiptduring theYearunderAudit(InRs:)

Total(InRs:)

Expenditure duringthe YearunderAudit(InRs:)

ClosingBalance asper Audit(DD MM YYYY)

ClosingBalance(In Rs:)(AUDIT)

ClosingBalance asper (DD MM YYYY)Cash Book

ClosingBalance(InRs:)(CASH BOOK)

Difference(In Rs:)

Remarks

1 As per Audit 01-01-2012 376158986.07

871569645.77

1247728631.84

589823659.74

31-12-2012 657904972.10

31-12-2012 0.00 657904972.10

GRANDTOTAL

376158986.07

871569645.77

1247728631.84

589823659.74

657904972.10

0.00 657904972.10

CommentsThe details of receipts and expenditure for the year 2012, are furnished in Statement `B' and `C' attached to this report separately.The receipt and expenditure figures have been worked out basing upon the

records made available to audit.

It is pertinent to point out here that no cash book is found to have been maintained in the prescribed format of the OGFR. In place of cash book, a register namely Bill numbering register is

maintained which exhibits expenditure only without showing the opening and closing balance of fund at any day of the year. As such , it can not be said that the book of accounts is complete. Though instructions

issued in previous audits repeatedly but the Board Authorities are not responding to audit suggestions.

As such, the attention of departmental authorities is solicited to rectify this faulty system of maintaining haphazard accounts.

5 / 100


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


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

ClosingBalance in PassBook(In Rs:) (A)

ClosingBalance inBank DateCash Book(dd/mm/yyyy)

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

Difference(InRs:)(A-B)

Remarks

1 FDR s -- 31-12-2012 685482056.92 31-12-2012 0.00 685482056.92

2 SBI SwiftA/c(Correspondence)

06306 30-11-2012 25000.00 31-12-2012 0.00 25000.00

3 SBI Swift(Exam A/C) 29371 31-12-2012 25000.00 31-12-2012 0.00 25000.00

4 UCO Bank C/A 1000180 01-01-1970 0.00 30-12-2012 0.00 0.00 Not produced to audit.Taken from last A/R

5 UCO Bank C/A 1000180 01-01-1970 0.00 30-12-2012 0.00 0.00 Not produced to audit.Taken from last A/R

6 Syndicate Bank C/A 62 31-12-2012 0.00 31-12-2012 0.00 0.00 Not produced toaudit. Taken from lastA/R.

7 Bank Of India 510610100013532

01-01-1970 0.00 31-12-2012 0.00 0.00 Not produced toaudit.Taken from lastA/R.

8 SBI Swift A/C T.Bsale

20834 31-12-2012 25000.00 31-12-2012 0.00 25000.00

9 SBI City Branch 31831626567 31-12-2012 59088.00 31-12-2012 0.00 59088.00

10 Urban Co-Op Bank Not available 31-12-2012 24610.00 31-12-2012 0.00 24610.00 Not produced toaudit.The figure istaken from previousA/R.

11 Syndicate Bank S.BA/C

2201519 31-12-2012 94966518.46 31-12-2012 0.00 94966518.46

12 Andhra Bank C/A 01/27 31-12-2012 1898.43 31-12-2012 0.00 1898.43 Not produced.

13 Andhra Bank S.B A/C 01/983 30-11-2012 36674.86 31-03-2012 0.00 36674.86 Not produced. Thefigure has been takenfrom last A/R.

14 UCO Bank ,S.B A/C 1000349 30-12-2012 7832880.43 31-12-2012 0.00 7832880.43 Not produced toaudit.The figure hasbeen taken asper lastA/R

15 SBI Cuttack CityBranch

10508847037 31-12-2012 1376419.24 31-12-2012 0.00 1376419.24

16 SBI Cuttack CiityBranch

10508849646 31-12-2012 68419747.87 30-12-2012 0.00 68419747.87 No cash book ismaintained in thisinstitution.

GRAND TOTAL 858274894.21 0.00 858274894.21

Reconciliation

Due to maintenance of Book of Accounts haphazardly and non maintenance of individual Bank ledgeraccount, it is not possible in audit to compare the balance of pass books with that of accounts. TheBoard Authorities are advised to maintain this important register so as to find out the missing creditsof deposits if any made by the bank.

Further, it may be seen from the above table that some of the Bank accounts are not in operation atpresent. During the course of audit query has been made in this connection through objectionmemo(OSP-66) which fetched no reply. The local authority is advised to look into the matter and close

6 / 100


the accounts which are not in operation and minimise the bank accounts.

7 / 100


PARA: 6 STOCK POSITION


Slno Material/ Item OpeningBalance

Receipt Issued ClosingBalance As perAudit

As per stockregister

Remarks

Comments

PARA No. 6.1 Paper Account.

It is noticed that different varieties of papers like reel paper, cover paper, sheet paper, map litho paper etc. are purchased during the year under audit for preparation of Text books, Answer sheets etc. and other forms.

The stock position of different papers as on 31.12.12 is furnished below.

Sl.no Particulars of paper

O.B as on 01.01.12 Receipt during the year Total Issued during theyear

C.B on 31.12.12, Remarks

1 Reel Paper 227 Reel

107.543.80MT

7784 reels

3645.429.24MT

8011

3752.973.04 MT

7380 reel

3466.726.88MT

631 reel

286.246.16 MT

S/R P- 77, 2012

2 Sheet Paper 1415 R366 Sheet -- 1415R366Sheet 1234.064 Sheet

181 R302sheet S/R P- 11, 2012

3 Cover Paper 02 R133 sheet - 02R133 sheet 02R133 sheet Nil S/R P- 107/20124 Maplitho paper 846 R456 sheet 6741 R 7587 R456sheet 5379 R242 sheet 2208R214sheet .S/R P-23/ 2012

PARA 6.1.1 GUIDELINES TO BE OBSERVED FOR PURCHASE OF PAPER.

The following aspects to be taken into consideration before purchasing of paper.

1. The quantity of paper requirement may be ascertained taking into consideration the actual paper consumption of previous year.

2.The paper supplier/ manufacturer may be selected taking its reputation into consideration regarding timely supply of paper for Boards use.

3.The quality of paper(ISI mark having water mark) qualifying all the nine tests viz. Tensile strength,Brightness etc. need be specified in the purchaseorder.

4.There should not be any compromise regarding quality of paper while making purchase.

5. Random sample may be collected from the stock supplied and sent to National Testing Laboratory, Saharanpur for quality test of paper.

PARA NO. 6.1.2 POSITION OF PAPER STOCK WITH THE PRINTING PRESS.

It is seen from the paper issue register, file that reel papers were issued to different printing press on reel basis as per the recommendation ofthe concerned section.As papers were issued on reel basis some times the paper stock was either less or excess issued. The balance stock was subsequentlyadjusted by issuing less or excess stock as the case may be as the printers are regular printers of the board.

The details of out standing stock with the press are furnished below.

Less issued in MT Excess issued in MT

Aline Imprint 0 394.76

Aultra Impressions 0 454.88

Abhishek Prakasan 7.55 0

Ashirbad Prakasan 0 275.41

Bani Press 0 161.82

8 / 100


Bhagavati Electronic process 0 372.04

Bholanath Press 0 114.51

Colour Graphics 74.71 0

Devi Graphics 0 209.55

Data Forms 1754.85 0

D.C.L Enterprisers 0 409.73

Ekamra Press 0 57.21

Gayatri Industries 0 75.7

Indrani Offset 0 2.89

Jagannath process Pvt. Ltd 83.91 0

Jagannath Offset 0 100.47

Jyostna Printers 0 140.98

Jyoti Process 0 0

Karuna Age Publications 0 368.58

Keshari enterprisers 0 139.33

Khirkamal Publications 0 29.24

Laxmi Web Print (Cuttack) 0.41 0

Laxmi Art Print ( Bhubaneswar) 61.13 0

Mahima Offset 14799.85 0

Mama Printers 0 101.1

Maruti Printers 1037.04 0

Mayur Offset 583.91 0

Mallbar Publications 2.26 0

Neelachal Industrial Co-op Pvt Ltd 0 370.88

Niswass - CEDEC Press 0 95.35

Neelachal publications Pvt Ltd (BBSR) 0 42.85

Orissa Book Enterprisers 141.64 0

Process Offset 0 0

Panchajanya Press 34.03 0

Print Tech Offset 0 346.6

Radharaman Graphics 334.19 0

Ruby Offset 0 318.84

Royal 0 34.83

Sampark Publications 0 86.5

Sathi offset 180.17 0

Sakuntala Printers 0 379.2

Speed Print 18.91 0

Satyabhama Web Offset 97 0

Satyanarayan Press 390.08 0

Sri Nilakantha Offset 0 0

Surekha Printers 0 277.65

Sudarshna Scanners Pvt. Ltd 0 849.36

Shree Ganesh Offset 0 222.93

9 / 100


Sayan Communications Pvt. Ltd 0 351.29

Serene Graphics 0 154.85

Satyasai Publications & Printers 537.79 0

Sri Lingaraj Offset 0 256.01

Tarini Enterprisers 0 219.86

The Printing World 0 42.21

Web Line 0 259.95

TOTAL 20139.43 7717.36

Para 6.1.2.1 Comments On Purchasing Reel Paper During 2012

1. Cost Of Paper :

During the year 2011 the paper was purchased from HPCL @ 39700/- per M.T which was not the DGS&D rate. The rate was approved basing upon the tendercalled for. This year i.e. 2012 the same firm supplied the paper @ 44000/- per M.T which is the DGS&D approved rate. No negotiation was made to reduce the rate.The rate was unanimously approved by the purchase committee.

When the HPCL supplied the paper at the cost less than the DGS&D rate last year there is no justification to purchase at the DGS&D rate this year by payingexcess cost of Rs.4300/-(44000-39700)per matric ton. In response to query neither the objection memo was returned nor any compliance was furnished. As such the the transparency in making purchase of paper @44000/- per M.T out rightly without tender process may be justified.

2. Payment Of Advance:

It is seen from Vr No . 11136 dt. 24.12.12 that an advance of Rs. 3.08,00,000/- i.e. 50% of total amount for 1400 M.T @ 44,000/- per M.T was paid to HPCL,Kolkata.

The authority of the firm has not given any request letter to Board authority to sanction advance as seen from the records made available to audit. In the purchasecommittee meeting in the presence of the agent/official of the firm it was decided to pay advance. Why the Board Authority was so lenient and agreed to sanctionhuge amount of advance against a pro forma invoice before obtaining the stock, is not understood. No reply was furnished by the local authority in this score,although asked through objection memo.

Since the Board is capable of paying the total cost outright on obtaining the stock, the payment of 50% cost in advance may be discontinued.

PARA NO. 6.1.3 BLANK ANSWER BOOK ACCOUNT.

The stock register of blank answer books was not produced before last audit.This year the stock and issue register were produced. It wasseen that the S/R was maintained half haphazardly by the dealing assistant. However, the stock position was worked out basing on the stock register madeavailable to Audit. The detail of stock position is furnished in Statement-G attached to this report.

PARA NO. 6.2 LOG BOOK OF VEHICLE.

No comments.

PARA NO. 6.3 TEXT BOOK ACCOUNT

The stock position of text books of different classes are furnished in Statement - H to H-3 attached to this report.

Discrepancy in text book stock has been dealt in Para no-12.1&2. of this report.

10 / 100


PARA: 7 INVESTMENT

Board of Secondary Education, Orissa, Cuttack - 2012-2013 Slno Opening

Balance ofInvestment as on (DD MM YYYY)

OpeningBalance(InRs:)

AmountEncashedduring theYear underAudit(InRs:)

Total(In Rs:) AmountInvested during theYear underAudit(InRs:)

ClosingBalance asper (DD MM YYYY)Audit

ClosingBalanceAudit(InRs:)

ClosingBalance asper (DD MM YYYY)InvestmentLedger

ClosingBalanceInvestmentLedger(InRs:)

Difference(In Rs:)

Remarks

GRANDTOTAL

0.00 0.00 0.00 0.00 0.00 0.00 0.00

DETAILS OF CB ON INVESTMENT & Comments :

INVESTMENT

The details of investment in shape of TDR as on 31.12.12 have been furnished in statement-E and appended to this Audit Report. Theinvestment registers were not produced to audit. In place of the investment register a computerised copy (List) of the TDRs/ FDRs were produced to audit, whichwas verified and the TDR figure was worked out.

POSITION OF TDR/ FDR

Sl. No. Particulars Pension fund Foundation fund Development fund TotalA O.B. as on 1.1.12 151174946.00 128022611.05 148476421.87 427673978.92B Interest accrued during 16255069.00 13024804.00 12713405.00 41993278.00C Total 167430015.00 141047415.05 161189826.87 469667256.92D Deduct amount not

reinvested out of interest497261.00 166011.00 Nil 663272.00

E Total 166932754.00 140881404.05 161189826.87 469003984.92F New Investment 10526555.00 40033709.00 165917808.00 216478072.00G FDR position as on

31.12.12177459309.00 180915113.05 327107634.87 685482056.92

11 / 100


PARA: 8 ADVANCE

Board of Secondary Education, Orissa, Cuttack - 2012-2013 Slno Advance

Outstandingas on (DD MM YYYY)

CashbookName

AdvanceOutstanding (In Rs:)

AdvancePaid during theYearunderAudit(InRs:)

Total(In Rs:) Advanceadjustedduring theYearunderAudit(InRs:)

AdvanceOutstanding as per(DD MM YYYY)Audit

AdvanceOutstanding Audit(In Rs:)

AdvanceOutstanding as per(DD MM YYYY)CashBook

AdvanceOutstanding CashBook(InRs:)

Difference(In Rs:)

Remarks

1 01-01-2012 CASHIERS CASHBOOK

46659348.72

74845255.00

121504603.72

70521586.00

31-12-2012

50983017.72

31-12-2012

56025893.24

-5042875.52

GRAND TOTAL 46659348.72

74845255.00

121504603.72

70521586.00

50983017.72

56025893.24

-5042875.52

Comments :

ADVANCE.

The discrepancy of 5042875.52 in between the audit figure and that of the cash book figure may be reconciled and compliance reported.

Further, it may be seen that a huge amount of advance is outstanding against the employees and others since long.Sincere and effectivesteps need be taken by the local authority to reduce the advance position to minimum by adjusting the same and report compliance.

PARA NO 8.1 YEAR WISE BREAK UP OF ADVANCE.

The year wise break up of outstanding advance as on 31.12.12 has been worked out by audit basing upon the last year A/R, advanceledger, Cash book etc which is furnished below.

YEAR OUTSTANDING ADVANCEPrior to 2010 28415603.722010 4302696.002011 6320495.002012 11944223.00Total 50983017.72

PARA NO. 8.2- POSITION OF OUTSTANDING ADVANCE FOR THE YEAR 2012.

The details of outstanding advance as on 31.12.12 out of the advance paid during 2012 amounting to Rs.11944223.00 are furnished videStatement - 'D-2' of this Audit Report.

PARA NO. 8.3 POSITION OF RECOVERABLE ADVANCE.

The position of recoverable advance paid to the employees like motor cycle/moped advance,house building advance,festivaladvance,medical advance,CPF advance could not be ascertained due to non- maintenance of the advance ledger.

However, this need be ensured henceforth.

PARANO.8.4 ADVANCE OUTSTANDING FOR MORE THAN ONE YEAR.

It would be seen from the year wise break up of outstanding advance that a sum of Rs 6320495/- , relating to the year 2011 , wasoutstanding for more than one year is treated as loss to the the auditee institution as per G.O No. 2221/F Dt. 8.3.02. The details are furnished in Statement- D-1 attached to this report. It is suggested that the above amount may be recovered from the advance holders within two months from the date of receipt of the AuditReport, failing which the said amount will be recovered both from the advance holders and the sanctioning authority on 50:50 basis as per the LetterNo.15179/28.09.13 of the Director of Local Fund Audit, Odisha, BBSR.

Responsible Person for this paragraph

12 / 100


Slno Name Designation Adress Amount(In Rs:)1 Pramod Ku.

Mohapatra,driverDriver BSE(O),Cuttack 1673.00

2 Kamala Pr. Nayak, SA SA BSE(O), Cuttack 3106.003 Alekh Ch. Patra, Sq.

MemberSq. Member BSE(O), Cuttack 5500.00

4 PadmanavPrusty,H.M,Bangiriposi

H.S

H.M Bangiriposi H.S 10000.00

5 RadhakantaDas,H.M,Police H.S,Puri

Head master Police H.S,Puri 7000.00

6 Puspanjali Sabat,SquadMember

Squad member BSE(O),Cuttack 10000.00

7 Purna Ch.Mishra,H.m,Daruthenga,C

handaka

H.M Daruthenga,Chandaka 10000.00

8 Rabinarayan Bahan,Squad member

Squad mmber BSE(O),Cuttack 5500.00

9 Ram Ch. Nahak, S.O, BLSZone

S.O BLS Zon 6500.00

10 Trilochan Mohapatra,S.A S.A BSE(O),Cuttack 1500.0011 Udayanath Das,S.A S.A BSE(O),Cuttack 2000.0012 Padmalochan Jena,Peon Peon BSE(O),Cuttack. 13583.0013 Parsuram Khuntia,S.A S.A BSE(O),Cuttack. 1316.0014 Raj Kr.

Lenka,H.M,RajendraH.SNayagarh

H.m Rajendra H.S, Nayagarh 4540.00

15 Pravat Ku. Das,S.O S.O Retd. BSE(O),Cuttck 86250.0016 Prahallad

Dwivedi,Peon,BLS ZonePeon Balasore zone 33935.00

17 Pradip Ku.Chauhan,Asst.Secy

Asst.Secy. Retd. BSE(O),Cuttack 46988.00

18 Pramod Ku. Nanda,S.O S.O BSE(O),Cuttack. 131973.0019 Bauri Bandhu Parida,

DaptariDaptari BSE(O), Cuttack 34250.00

20 Nimai ch. Swain,Ex-Contoller of Exam.

Controller of Exam. BSE(O),Cuttack. 16500.00

21 Sri NiharRanjanMohapatra

Ex-Secretary R.T.A Cuttack 3160826.00

22 NalinikantaMishra,Academic

Officer,BSE(O),Cuttack

Academic officer BSE(O), Cuttack. 6500.00

23 Kailash Ch.Pradhan,CentralSquad,IPE Blockcircle,Phulbani

Squad member Phulbani 5500.00

24 UmakantaSwain,Peon,BSE(O),Cutta

ck

Peon BSE(O),Cuttack. 466.00

25 SuryanarayanBarik,S.A,BSE(O),Cuttack.

S.A BSE(O),Cuttack 12650.00

26 PitamberMohanty,S.A,BSE(O),Cutt

ack.

S.A BSE(O),Cuttack. 40959.00

27 Prasanta Ku.Nayak,Peon,BSE(O),Cutta

ck


28 Prafulla Ku.Sethy,S.A,BSE(O),Cuttack


29 Prakash Ch.Samantaray,Peon,SBP

Zone

Peon BSE(O),SBP Zone 5000.00

30 Pradeep Ku.Barik,Peon,BSE(O),Cuttac

k

Peon BSE(O),Cuttack 10100.00

31 Jugal Kishore Principal,DIET,Jaypur. DIET,Jaypur. 5500.00

13 / 100


Mishra,Principal,DIET,Jaypur.

32 SunakarKarjee,S.O,Jeypur.

S.O BSE(O),Jeypur. 24000.00

33 Santosh Ku.Lenka,S.A,BSE(O),Cuttac

k


34 Surya KantaMulia,Sr.Typist,BSE(O),Cu

ttack

Sr.Typist. BSE(O),Cuttack 100.00

35 SibaprasadMohanty,J.D,BSE(O),Cutt

ack.

Junior Diarist BSE(O),Cuttack. 8800.00

36 Sankar Nayak,S.O,BBSR S.O BSE(O),BBSRZone 4500.0037 Rabindranath

Mohanty,S.o BSE(O)Cuttack.

S.O BSE(O) ,Cuttack. 24225.00

38 Ranjit Das,S.A,BLS Zone. S.A BSE(O), BLS Zone. 13850.0039 Rajkisore

Chaudhury,Asst.Tr.Asst.Tr. BSE(O),Cuttack 2500.00

40 Ramesh Ch.Nayak,J.D,BSE(O),Cuttac

k

J.D BSE(O),Cuttack 21250.00

41 RatnakarPani,Peon,BSE(O),Cuttac

k.


42 RajendraPanda,Sr.Diarist,BSE(O),

Cuttack

S.D BSE(O),Cuttack 46375.00

43 SarbeswarSarangi,S.A,BSE(O),Cutta

ck

S.A BSE(O),Cuttack 300.00

44 Sudhir RanjanPanda,S.O,BSE(O),Cuttac

k

S.O BSE(O),Cuttack 294889.00

45 Sibu Soren,R.S,BLS Zone R.S BLS Zone 10000.0046 Sanjaya Ku.

Swain,Peon,SBP ZonePeon SBP Zone Office 6000.00

47 Sipra Naik,H.M,ZillaParishad

H.M BSE(O),Cuttack 16500.00

48 Santosh Ku.Naik,H.M,OSAP H/S

H.M OSAP,Cuttack 12500.00

49 SibaprasadBehera,Reader in

History,DAN(Auto)College,Titilagarh

Reader D.A.N AutoCollege,Tiilagarh.

6500.00

50 SatyanarayanDehury,T.E.DIET(Central

Squad,Boudh.

Squad member DIET,Boudh 5500.00

51 Sarat ch. Sabat,H.M,MPLH.S ,Akuli

Squad member MPL H.S,Akuli. 10000.00

52 SudamSuloman,H.MManibandha

GISB H.S

Squad member ManibandhaGISB H.S 10000.00

53 Sisir kantaPattnaik,H.M,P.T H.S,

Palur

Squad member P.T. H.S Palur. 10000.00

54 Pranaya Ku. Chauhan,S.A S.A BSE(O),Cuttack. 34500.0055 Panchu Altia,Driver Driver BSE(O),Cuttack. 7926.0056 Narasingh

Panigrahi,Picipal,DIET,Bhawanipatna.

Squad member DIET,Bhawanipatna. 5500.00

57 Sarat Ch. Barik,Electrician Electrian BSE(O),Cuttack 107.0058 Partha sarathi

Mohapatra,J.A,BLS ZoneJ.A Balasore Zone Offce 3600.00

59 Pradip Ku.Mohanty,Jr.Typist,BLS

Jr. Typist BLS Zone 6500.00

14 / 100


Zone60 Pradip Ku. Das ,S.A S.A BSE(O),Cuttack 17535.0061 Pabitra moham

Das,H.M,JaudeiH.S,Sisupalgarh.

H.M Jaudei H.S, Sisupalgarh. 15500.00

62 Pitamber Das,JointDirector

Joint Director BSE(O),Cuttack. 15500.00

63 Ashok Ku. Das,Asst.Secy Asst.Secy. BSE(O),Cuttack. 7250.0064 A.H.Khan,Driver Driver BSE(O),Cuttack. 58700.0065 Aurobinda Acharya,S.A S.A BSE(O),Cuttack. 57850.0066 Anirudha Behera,Peon Peon BSE(O),Cuttack. 16650.0067 Ashok Ku. Samal,Peon Peon BSE(O),Cuttack 33775.0068 Artabandhu Parida,peon Peon BSE(O),Cuttack 12637.0069 Bijaya Ku. Khuntia,Peon Peon BSE(O),Cuttack 25000.0070 Bijaya Ku. Swain,Peon Peon BSE(O),Cuttack 150.0071 ighneswar Sarangi,S.A S.A BSE(O),Cuttack. 500.0072 Baikuntha bihari

Das,Peon,BLS ZONEPeon BLS ZONE 4000.00

73 BiswanathSatapathy,Peon


74 Biswanath Nayak ,S.A S.A BSE(O),Cuttack 5500.0075 Basudeb Nath,J.A J.A BSE(O) 6325.0076 Bhabagrahi

Pradhan,Sr.DiarstSr.Diarst BSE(O),Cuttackc 3000.00

77 Bhagirathi Samal,S.A S.A BSE(O),Cuttack 25228.0078 Bipin behari Sethi,S.A S.A BSE(O),Cuttack 8570.0079 , Brundaban Triya,S.A S.A BSE(O),Cuttack. 166467.0080 Benudhar Bhoi,Peon Peon BSE(O),Cuttack 50860.0081 Binayak Patra,Peon Peon SBP ZONE 7500.0082 Chittaranjan Parida,D.I of

SchoolsDist,Inspector BSE(O),Cuttack 5500.00

83 Dibya RajChhatria,S.A,SBP Zone

S.A Sambalpur Zone Office. 299000.00

84 Gopal Behera S.O Dy.Secy,Sambalpur 9000.0085 Gopinath Barik,S.A S.A BSE(O),Cuttack 4000.0086 Gunanidhi Dehury,Daftary Daftary BSE(O),Cuttack 1250.0087 Gobinda Ch.Das,H.M, B.C

H.S,GodaH.M B.C H.S, Goda 10000.00

88 Gouri PrasadRath,Asst.Tr. Govt.H.S,

Umuri

Asst.Tr. Govt. H.S, Umuri 15500.00

89 Gokula Bihri Hota,Sq.member

Sq member BSE(O),Cuttack 6500.00

90 Gangadhar Nayak, EliteSq.Member.

Squad member BSE(O),Cuttack 6000.00

91 HadibandhuBehera,Asst.Secy

Asst.Secy BSE(O),Cuttack 12785.00

92 Harish Ch. Das, H.M H.M GOvt. H.S, Jaltar. 5500.0093 Haladhar Mohanta, Insp.

of Phy. Edu.Insp. of Phy. Edu. Kjr. Circle. 5500.00

94 I/S Bolangir I/S Bolangir Bolangir 36000.0095 I/S Kalahandi I/S Kalahandi 46000.0096 I/S Ganjam I/S Berhampur 9000.0097 I/S Sundergarh Ins. of Schools. Sundargarh 42000.0098 I/S Sambalpur I/S Sambalpur 66000.0099 I/S Phulbani I/S Phulbanj 29000.00100 I/S Koraput I/S Koraput 24000.00101 I/S Jaipur I/S Jaipur 29000.00102 I/S Keonjhar I/S Keonjhar 29500.00103 I/S Puri I/S Puri 23500.00104 I/s Mayurbhanj I/S Mayurbhanj 41000.00105 I/s Balasore I/S Balasore 36500.00106 I/S Bhadrak I/S Bhadrak 36500.00107 I/S Dhenkanal I/S Dhenkanal 35000.00108 I/S Khurda I/S Khurda 41500.00109 I/S Jajpur - Jajpur 37000.00

15 / 100


110 I/S Jagatsinghpur I/S Jagatsinghpur 29500.00111 I/S Kendrapara I/S Kendrapara 28500.00112 I/S Cuttack I/s Cuttack 31000.00113 Jayant Ku Sahu, SA SA BSE(O), Cuttack 9325.00114 Joseph Ch.Das, SA SA BSE(O), Cuttack 400.00115 Jogesh Ch. Mohapatra,

PackerPacker Central Zone, BSE(O),

Cuttack38075.00

116 Kanduri Ch. Das, Peon Peon BSE(O), Cuttack 8500.00117 Kedarnath Mishra, SA SA BSE(O), Cuttack 35425.00118 Kanhu Ch. Samal, Head

DiaristHead Diarist BSE(O), Cuttack 5150.00

119 Kailas Ch. Behera, SO SO BSE (O), Cuttack 23000.00120 Kailash Biswal, Peon Peon BSE (O), Cuttack 2850.00121 Kartik ch. Behera, Peon Peon BSE(O), Cuttack 34325.00122 Lokanath Dandapat,

Supdt. Lev-IISupdt. Lev-II BSE(O), Cuttack 15100.00

123 Laxmidhar Das, Lect.Hindi Training Inst.

Lect. Hindi Training Inst. BSE(O), Cuttack 10000.00

124 Mohamad Nasim, SA SA BSE(O), Sambalpur Zone 7000.00125 Mrutyunjya Bhuyan, SA SA BSE(O), Cuttack 42625.00126 Mahendra Behera, Peon Peon BSE(O), Cuttack 196.00127 M/S Kalinga Road Lines - Cuttack 15842.00128 Niranjan Bez, Peon Peon BSE(O), Cuttack 3375.00129 Niranjan Behera(A), Peon Peon BSE(O), Cuttack 2250.00130 Niranjan Mangaraj, SO SO BSE(O), Cuttack 7500.00131 Nabakisore Lenka,SA SA BSE(O), Cuttack 1090.00132 Narasingha Mohapatra,

PeonPeon BSE(O), Bhubaneswar

Zone1900.00

133 Niranjan Naik, Peon Peon BSE(O), Cuttack 32100.00134 N.Murali Mohan Rao, Sr.

TypistSr. Typist BSE(O), Cuttack 23500.00

135 Akrura Pradhan, Peon Peon BSE(O), Cuttack 2000.00136 Akshya Ku. Biswal, Sq.

MemberSq. Member BSE (O), Cuttack 10000.00

137 Akshya Ku. Das, Sq.Member

Sq. Member BSE(O), Cuttack 5500.00

138 Arjuna Paramguru, Sq.Member

Sq. Member BSE(O), Cuttack 6000.00

16 / 100


PARA: 9 GRANTS

Board of Secondary Education, Orissa, Cuttack - 2012-2013 Slno Grants


Grants Outstanding(In Rs:)

GrantsReceivedduring theYear underAudit(In Rs:)

Total(In Rs:) Grants Spent during theYear underAudit(In Rs:)

Grants unspent as on (DD MM YYYY)

Grants unspent (InRs:)

Remarks

1 01-01-2012 10000000.00 0.00 10000000.00 10000000.00 31-12-2012 0.00

GRANDTOTAL

10000000.00 0.00 10000000.00 10000000.00 0.00

Comments :

The previous unutilised grant of Rs 10000000/- has been spent for the purpose for which it was sanctioned during the year 2012.

17 / 100


PARA: 10 UTILISATION CERTIFICATE

Board of Secondary Education, Orissa, Cuttack - 2012-2013 Slno U.C


U.C Outstanding(InRs:)

U.C due forsubmissionduring theperiod underAudit(In Rs:)

Total(In Rs:) U.C Submittedduring theperiod underAudit(In Rs:)

U.C needs tobe submittedas onoutstanding ason (DD MMYYYY)

U.C needs tobe submittedas onoutstanding (InRs:)

Remarks

1 01-01-2012 10000000.00 0.00 10000000.00 0.00 31-12-2012 10000000.00

GRANDTOTAL

10000000.00 0.00 10000000.00 0.00 10000000.00

Comments :

No u.c has been submitted during the year under audit.However, U.C amounting to Rs.10000000/- has been submitted vide L.No. 6301/16.9.13.

18 / 100


PARA: 11 MISAPPROPRIATION & DEFALCATION

11.1 -

Nil

PARA: 12 LOSS OF STOCK & STORE

12.1 - LOSS OF STOCK (TEXT BOOKS) (OSP-57)

On checking of the stock register of Text Books it was noticed that Sri Artabandhu Parida, Peon received 4150 nosof Madhyamik Ganita Part-II of Class –x to deliver at Berham pur Zone office but delivered only 4100 no of books, as seen from the records at Berhampur zone office.

Thus there was a loss of 50 nos of books.The cost of which @67/- amounting to Rs 3350/- need be recovered from Sri Parida andcompliance reported.

The objection memo was not returned till the close of audit.

Hence, the para stands on its own merit and Rs3350.00 suggested for recovery from Sri Artabandhu Parida, Peon.


Slno Name Designation Adress Amount(In Rs:)1 Sri Artabandhu Parida Peon BSE(O) Cuttack 3350.00

12.2 - LOSS OF STOCK (OSP-54)

On checking the stock account of text books of Class-X, it reveals that the Dy.Secy. conducted physical verification on 11.9.12

in presence of the S.O and dealing asst.. On verification the number of books kept in the store was found less than the

balance shown in the stock register. Accordingly the cost of missing books was ascertained to Rs. 345180/- as detailed

below. No action has yet been taken for recovery of the loss of stock. Immediate action need be taken to effect recovery

from Sri Bhagirathi Samal,S.A and compliance reported.

Sri Bhagirathi Samal,S.A,Sri Dhramendra Patra,S.O and Sri Sibani Mohapatra Dy.Secy. In-charge of Text book section

are considered responsible for this lapses. SL.no Text Books Balance stock as per

S/RStock as per Phy.verification Less Rate Amount

1 Ama Sahitya 2594 2251 343 20/- 6860

19 / 100


2 Patterns of Comm.Eng 13442 3892 9550 25/- 2387503 Madhyamika Ganita 711 09 702 62/- 435244 Bijaganita O Prajukti Bidya 2223 1170 1053 43/- 452795 Samajika Bigyana 618 327 291 37/- 10767 TOTAL= 345180


Slno Name Designation Adress Amount(In Rs:)1 Bhagirathi Samal Sr.Asst BSE(O) Text Book Sale 115060.002 Sibani Mohapatra,

Dy.Secyex-Dy.Secy. Cuttack 115060.00

3 Rabi narayan Mohapatra S.O BSE(O) Cuttack 115060.00

12.3 - Misutilisation of BAB stock by issuing excess stock than the requirement.(OSP-67)

On verification of B A B(Blank Answer Book ) issue register it is seen that excess BABs were issued than the actual requirement asdetailed in the table below.

The surplus issue of answer books should have been regularized by way of refund to the Board after the examination is over,but it is not done.As a result the Board sustained loss of Rs101790/- , which needs recovery .

The objection statement issued in this connection has not been returned till the close of audit and also the Local Authority failed to submit parawise comment against the DAR.

Hence, the para stands on its own merit and Sri Ketan Sahoo Sr. Asst and Sri Pradeep Ku. Chauhan,Dy.Secy. in charge of store are heldresponsible for such loss.

zoneName

Sl.No. page No

CentreCode

StudentStrength

OriginalBAB s

required

@8.4

Addl.BABrequired@7

OriginalBABssupplied

Addl.BABssupplied

ExcessoriginalBABssupplied

ExcessAddl.BABssupplied

BAMzone

592 19 20PH 150 1260 1050 1509 1050 249 -

-do- 908 86 061CA 223 1873 1561 1973 1561 100 -

SBPZone

11 8 11EA 124 1042 868 1042 994 - 126

-do- 368 53 76EG 177 1487 1239 1687 1239 200 -

Central

Zone

1788 39 25AI 231 1940 1617 1940 1848 - 231

Madhyama

12 44 52CD 124 1042 868 1042 882 - 14

TOTAL 549 371

20 / 100


Excess issue of original BABs 549 @155/- = 85095

Excess issue of Addl.BABs 371 @ 45/- = 16695

TOTAL Excess 101790


Slno Name Designation Adress Amount(In Rs:)1 Pradeep Ku. Chauhan Ex-Dy.Secy BSE(O), Cuttack 50895.002 Ketan Sahoo,Ex-S.O S.O BSE(O) BSE(O), Cuttack 50895.00

PARA: 13 AUDIT OF RECEIPTS

13.1 - AUDIT OF RECEIPTS.

The details of receipt position are furnished in Statement `B'' attached to this report. As there is no Annual Account register, the receipts havebeen been worked out by taking the B.D collections, DCR figures, interest from banks & FDRs, deduction from firms and employees.

13.2 - B D Collections not credited to Bank Pass Book(OSP-12-13)

On checking of the B.D collection and deposits in SBI City Branch A/C no 646 it is noticed that the BDs listed in the statement below were notcredited in to the bank account.

On issue of objection memo the concerned section put effort to trace out the where about of BD's and after correspondence with the banksome of the BD's were credited to the bank account in the year 2012

However, steps need be taken to trace out the balance B.Ds and credited to the Boards account. Till then Rs 34277/- is keptunder objection.

STATEMENT SHOWING THE NON-DEPOSIT OF B.D IN BANK FOR 2012

SL.NO. SL NO. OFB.D

AMOUNTAS PER B.DREGISTER

CREDITEDTO BANK

DIFFERENCE

REMARKS BalanceAMOUNTTO BECREDITED

OTHERDETAILS

1 S 99 10110 nil 10110 10110 Bls zone

2 S103 19585 18685 900 900 -do-

3 S193(A) 10980 nil 10980 10980 Bhanjnagarbranch

4 S 326 5000 4500 500 Returned to zone

500 SBP zone

5 S330 2500 2000 500 -do- 500 -do-

6 S395 15000 13000 2000 1500credited on7.8.13

500 BBSR zone

7 S 396 15500 14500 1000 1000credited on7.8.13

nil BBSR zone

8 S 398 15000 14500 500 500 creditedon 5.8.13

nil

9 S 399 16100 14400 1700 500 credited 1200 BBSR zone

21 / 100


on 2.8.13

10 S 401 1200 800 400 nil 400

11 S 405 4965 4665 300 nil 300

12 S 445 2600 2100 500 nil 500 SBP

13 S 487 790 nil 790 nil 790 HO

14 S 497 1400 1000 400 nil 400 HO

15 S 508 2867 nil 2867 nil 2867 -do-

16 S 601 6940 6700 240 nil 240 BLS

17 S 616 2030 nil 2030 nil 2030 HO

18 S 625 500 NIL 500 500 ON7.8.13

NIL

19 S 890 1100 800 300 nil 300 comp. cell

20 S 926 510 nil 510 nil 510 H.O

21 S 927 1250 nil 1250 nil 1250

TOTAL 38277 4000 34277

13.3 - RE-IMBURSEMENT OF EXAMINATION FEES.

It was seen from the B.D collection register that a sum of Rs 6,64,18,000/- was reimbursed from Govt., in School and Mass Edn. Deptt.VideL.No.2430/30.01.12 towards Examination fees, exempted to the candidates of flood affected area during the financial year 2011-12.

As seen from the L.no 1564/26.3.11 of President,BSE(O) to the Joint Secretary S&ME Deptt. thePresident of the BSE(O) stated to return Rs. 29170472/-, towards deposited examination fees of some schools of 23 affected districts, but it isseen from the available records that no amount so far has been returned to the candidates till date.

Steps need be taken by the Boards Authority to refund the examination fees collected from the candidates of floodaffected areas and UC submitted to Government and compliance reported.

PARA: 14 AUDIT OF EXPENDITURE

14.1 - EXPENDITURE ON PATHANI SAMANTA EXAM. 2012. (OSP-20)

It is seen from the Bill register, Budget Expenditure Register, that a sum of Rs1,50,000/- was drawn and paid vide Vr.No. 7431dt.18.06.12 towards transportation of question paper for P.M.S.T examination – 2012. No detail vouchers in this connection is available inthe voucher bundle produced to audit.

Since, no amount towards P.M.S.T exam. has been received in to the exchequer of the Board from appropriate authority of Govt. theexpenditure made out of Board fund is irregular. from . Steps need be taken to recoup the fund so spent. Till then the total expenditure of150000/- is kept under objection.

14.2 - EXPENDITURE ON XEROX.(OSP-29)

A sum of Rs 47562/- was paid to M/S Swoyam system, Cuttack Vide Vr. no. 140 to 169/20.01.12 towards Xerox charge for the year

22 / 100


2011. The details of Xerox done section wise could not be produced to audit although sought through objection memo. The objection memoissued in this regard has not been returned till the close of audit.

Hence, the expenditure of Rs 47562/- is kept under objection till production of order book of different section to next audit.

14.3 -

14.4 -

14.5 -

14.6 -

14.7 - REFUND OF SECURITY DEPOSIT(OSP-64-65)

It was seen from the available records that security deposits amounting to Rs 184790/- was refunded to different firms /personstowards S.D and EMD during the year under audit.

The S.D and EMD rgister was asked for production through objection memo to verify the genuineness of payment ; but the localauthority failed to produce the same.

Hence ,the refund of Rs 184790/- is kept under objection till the production of the register to next audit.

REFUND OF SECURITY AND EMD DEPOSITS

SL.NO VR.NO/DATE TO WHOM REFUNDED AMOUNT

1484/10.2.12 Ganesh TRD. CO 516

2597/27.2.12 UMC Tech.pvt ltd 6500

3598/27.02.12 UMC Tech.pvt ltd 15000

4645/29.2.12 Aurobindo supply agency 3000

51826/10.3.12 Lipi Clarity 2000

23 / 100


61883 to1886/13.3.12 Biswanath Mohapatra 1164

71887-1894/13.3.12 Madhusudan Mallick 2513

81895-1898/13.3.12 Hemanta Ku. Jena 4174

91899-1902/13.3.12 Tapan Sahoo 1688

101903/13.3.12 Amulya Ku Jena 244

111904-1918 Debraj Mallick 11191

123182/28.3.12 Hitech Print System,HYD 7000

137343-44/4.6.12 UMC Tech.pvt ltd 6000

147564/30.6.12 Dillip Ku. Jena 1700

157565/30.6.12 S.K Salemon 1700

167566/30.6.12 Bipin Bihari Das 1700

177567/30.6.12 Bichitrananda Khuntia 1700

189241/3.9.12 Jeevan Traders 101000

199589/10.9.12 Krushna Printers 1000

2010421-435 15000

Total 184790

14.8 - PAYMENT OF CENTRE CHARGE TO EXAMINATION CENTRES.(OSP-61)

On checking the bill register for 2012 it is seen that a total sum of Rs 18136880/-was paid as centre expenses to different centres forvarious examinations. The paid vouchers, amount refunded by the centres, additional payments made to the centres etc. were asked throughobjection memo to produce before audit for verification ; but the same have not been produced till the close of audit .So the genuineness ofthe expenditure can not be ascertained in audit.

The vouchers and other information need be produced to next audit and compliance reported. Till then Rs 18136880/- is kept underobjection. The details are furnished below.

DETAILS OF CENTRE CHARGES PAID TO DIFFERENT CENTRES

DURING THE YEAR -2012

SL.NO VR.NO & DATE AMOUNT PAID

1106 TO 122/19.1.12 2130

2279 TO 302/30.1.12 9620

3702 TO 749/5.3.12 178592

4750 TO 857/6.3.12 520400

5862 TO 1706/7.3.12 4821929

61708 TO 1816/8.3.12 320412

71824 TO 1825/10.3.12 9300

81936 TO 2968/16.3.12 5739402

92969 TO 2970/16.3.12 12804

103005 TO 3007/17.3.12 15132

113008 TO 3009/19.3.12 6803

123042 TO 3044/19.3.12 13019

133064 TO 3068/22.3.12 7640

143098 TO 3173/22.3.12 62901

24 / 100


153176/24.3.12 580

163183/28.3.12 445

173303 TO 3305/2.4.12 1484

183463 TO 3605/7.4.12 113006

193614 TO 3818/9.4.12 2870000

203831/12.4.12 15000

213870 TO 5757/14.4.12 1080921

225810/18.4.12 159396

235816/19.4.12 15000

245900 TO 5915/25.4.12 98379

256016/1.5.12 5458

266076 TO 6079/4.5.12 24248

276092/8.5.12 792

286097 TO 6099/9.5.12 8572

296138/14.5.12 31460

307255/25.5.12 482

317284 TO 7288/25.5.12 1193

327292/29.5.12 2177

337659 TO 7667/5.7.12 3164

347707 TO7718/10.7.12 7415

357723 TO 7759/11.7.12 10428

367764 TO 7778/12.7.12 2979

377874/20.7.12 34817

388157/16.8.12 12740

398734/29.8.12 1859

409305 TO 9566/7.9.12 1448518

419576 TO 9579/8.9.12 429000

429757 TO 9758/18.9.12 16198

439912 TO 9914/1.10.12 12325

4410372 /20.10.12 4273

4510963/7.12.12 4487

TOTAL 18136880

14.9 - PROCESSING COST OF SALARY PACKAGE.(OSP-56)

On checking of the paid vouchers given below it is seen that processing cost of salary package amounting to Rs38800/- was paid toCreative Software consultancy, Rasulgarh during the year 2012.

On going through the file it is noticed that the work was assigned to the said firm in the year 2007 . In the note sheet there is clearinstruction that the firm will provide the software and impart necessary training to the employees of the board to do the salary processing work.It is to be pointed out here that till now no employee of the Board has yet been trained to do this work and the firm has not handed over the

25 / 100


required software to the Board authority.

Further no justification is found in view of the fact that the Board is well equipped with Computer facility and there are sufficientnumber of staff to deal this work. As such, engaging a software consultancy is not justified. Hence, the expenditure incurred in this connectionis not economic. Steps should be taken to train the board employees by taking the assistance of the said software consultancy in this regardhenceforth to avoid the repetition of same activity in future.Till discontinuance of the practice Rs38800/- is held under objection.

VR.NO &DATE AMT.PAID PARTICULARS

456/4.2.12 2800 6% &7% Arr. D.A

457/4.2.12 6000 Salary Nov-11, Dec-11

7217/23.5.12 6000 -do- Jan & Feb-12

7405/8.6.12 9000 -do- Mar-12 to May- !2

10661/15.11.12 15000 -do-Jun-12 to Oct-12

TOTAL 38800

PARA: 15 AUDIT ON WORKS

15.1 - EXCESS PAYMENT IN WORKS.(OSP-58)

On checking of the works case records with reference to the connected M.Bs it is seen that Sal wood work was done in the followingcases. Initially the Analysis of Rates and the purchase voucher were not produced to audit. On issue of objection memo the purchasevoucher and Analysis of Rates was produced. Basing upon the analysis produced the rate is arrived as follows:

4’’x3’’ size

a) Basic cost 18120

b) Add vat 12.5% 2265

c) Add carriage 107.20

d) Labour 4407.86

24900.06

Cess 1% 249.00

Total 25149.06

So, basing upon the above rates there was an excess payment of Rs12580/- as detailed below.

DETAILS

1. File No 19/2011

Repair and maintenance of Qr no 2Rc/6 Sal wood work Rate allowed Amt paid Rate Admissible Payment admissible Excess

Agency.Bikash Ku Das, M.B 3/2010 (P-79-97) ( Item-1) 0.063cum 57026 3592 25149 1058 2534

2.File No 30/2011

Rep. and maint.of Qr.No 2RB/5 ( item-1) 0.14cum 57500 8050 25149 3520 4530

26 / 100


Agency –Debraj Mallick M.B 2/2010 p58-80 ( item-2) 0.06 -do- 3450 -do- 1509 1941

3.File No 29 Qr.No.2 RC/7

Agency- Debraj Mallick 0.11 57649 6341 -do- 2766 3575

TOTAL 12580

However, a total sum of Rs 2534/- was recovered by way of adjustment out of th S.D amount on 24.06.14 vide Case Record No.19/11 and 8/11(1475+1059) leaving a balance of Rs 10046.00(12580-2534).

Early recovery of the balance amount of Rs 10046/- may be ensured and compliance reported to audit.

Failing which Sri Bibhuti Bhusan Pani, J.E, Sri Saroj Ku. Das S.O are held responsible.


Slno Name Designation Adress Amount(In Rs:)1 Bibhuti Bhusan Pani Junior Engineer BSE(O),Cuttack. 5023.002 Saroj Ku. Das,S.O S.O Engg.Section BSE(O),Cuttack. 5023.00

PARA: 16 AUDIT ON UNITS / DEPARTMENT

16.1 - AUDIT ON THE A/CS OF B.S.E. (O) BHUBANESWAR ZONE

FOR THE YEAR 2012

PARANO.16.1.1 PREAMBLE

.Name of the Institution : B.S.E.(O) Bhubaneswar Zone,Bhubaneswar.. Period of A/Cs under audit : For the yr. 2012 (1.1.2012.to31.12.2012) .Time taken for audit : 07.06.2013 to19.07.2013 .Total no. of mandays consumed : 30days in terms of party..Name of the Dy.Secy. during the

1) Period under audit : Sri Gopal Chandra Barik I/C

2)During the course of audit As above

· Name of the Auditor(s) 1) Sri Surya Narayan Dash

2) Smt. Pragnya Mohanty.

· PARANO.16.1.2 INTRODUCTION

This zone office has been fuctioning from the yr.1992 having its jurisdiction over undivided Puri dist. Which has now been divided into threedistricts, i.e. Puri, Khurda and Nayagarh.

27 / 100


PARANO. 16.1.3 SCOPE OF AUDIT

The audit of this insti tution was last done by the auditors of L.F.A. organization for the yr.2011,i.e. from 01.01.2011 to 31.12.2011.Thus thepresent audit is confined to the yr. 2012, i.e., from 01.01.2012 to31.12.2012.

.

PARANO.16.1. 4 PHYSICAL VERIFICATION

Parano16.1. 4.1 Physical verification of cash in hand.

Physical verification of cash in hand position before transaction of the day was made on dt.07.06.2013 and found Rs.37,750.00(rupees thirtyseven thousand seven hundred fifty)only which agreed with the book balance at pg. no. 112 of the cash book .

Parano.16.1.4.2 Physical verification of service postage stamp

Physical verification of service postage stamp was held on dt.07.06.2013 before transaction of the day and found stamp worthRs.4511.00(rupees four thousand five hundred eleven)only.

Stamp worth Rs.5/- of 902 nos.=Rs.4510/-

Stamp worth Re. 1/- of1no. = Re. 01/-

Stock balance agreed with the book balance & result recorded at pg. 70 of stamp a/c register.

Parano. 16.1. 4.3 Physical verification of unused M.R. books

Physical verification of unused M.R.Books was conducted on dt. 07 .06.2013 and found 50 nos. of unused M.R. books which agreed with thebook balance and result recorded at pg. no.144 of the stock register. Unused M.R.books are as follows ;

65001 - 66000 (10 nos.)

40001 -42000 (20 nos.)

34001 -36000(20 nos.).

Parano.16.1.4.4 Physical verification of saleable forms

Physical verification report on saleable forms as on dt.07.06.2013 is given below .

Sl.no. Particulars Physical stockbalance

Book balance Discrepancyif any

Ref.page no. Remarks

1 2 3 4 5 6 7

1 Application form for admission to HSC exam(regular) 13863 13863 - 61 2 Application form for admission to HSC exam(ex-regular) 13150 13150 - 81 3 Application form for admission in correspondence course 3000 3000 101 4 Application form for correspondence exam (regular &Ex-regular) 2500 2500 121 5 Application form for CT exam(regular&ex-regular) 580 580 141 6 Application form for DEP CT 300 300 161

7 Application form for madhyama 1800 1800 181 8 Application form for enrollment in HSC regular &ex-regular ICR

form100299 100299 201

9 ICR application form for enrollnmentin c.c exam (regular&ex-regular)

8000 8000 221

10 ICR application form for enrpllment in c.c exam(regular&ex-regular) - -- ----------- 241 11 ICRapplication form for DEPCT exam (regular&ex-regular) - - - 261 12 Application form for HSC recognition 289 289 - 301 13 Application form for enrollment in madhyama(regular & ex-regular) - - - 281 14 Duplicate provisional certificate application form 450 450 - 321

28 / 100


15 School leaving certificate book 414 414 - 407 16 Admission register 49 49 - 28

PARANO.16.1. 5 FINANCIAL POSITION

An abstract of receipt and expenditure on the a/cs of B.S.E.(O) Bhubaneswar Zone office for the yr.2012 ,i.e. from 01.01.2012 to 31.12.2012 isgiven below. The details of which is given the “statement B and C” respectively appended to this report.

1. O.B as an 01.01.2012 Rs. 3,62,713.40

2. Ript during the year 2012 Rs. 27,19,977.00

3. Total Rs. 30,82,690.40

4. Expenditure during the yr-2012 Rs. 4,24,475.00

5. C.B as on 31.12.2012 Rs. 26,58,215.40

Analysis of C.B as on 31.12.2012

Closing balance as on 31.12.2012 Rs. 26,58,215.40

Cash in hand Rs. 1,200.00

C.B in Bank A/C as on 31.12.2012

as per cash book Rs. 26,57,015.40

Bank Reconciliation

Bank balance in Pass Book as on 31.12.2012 Rs. 26,57,275.40

Bank balnce in cash Book as on 31.12.2012 Rs. 26,57,015.40

Difference Rs. 260.00 The difference of Rs 260/- is due to the reason that

Cheque No. 598868/dt.24.12.2012 of Rs. 260.00 issued but not encashed by 31.12.2012 from the current account.

Details of Bank Balance as on 31.12.2012 as per bank pass book :

1. Andhra Bank, Janapath, Bapuji Nagar , BBSR Current A/C No. 004811011001746 Rs. 1,44,244.00

2. Andhra Bank, Janapath, Bapuji Nagar , BBSR Savings a/C No. 004810011905331 Rs. 25,13,031.40

Total Rs.26,57,275.40

PARANO.16.1.6 OBSERVATION ON MAIN CASH BOOK

It is noticed during the course of Audit that receipts through BD have not been routed though the main cash book of BBSR zone which is quiteirregular. Draft received from different institutions coming under the administrative control of this zone office were transmitted through Draft depositmemos to the Head Office, B.S.E, (O), Cuttack for credit to concerned Bank account of the Board. Hence Receipt and Expenditure figure shownin the financial position is exclusive of amount received through BDs coming under this zone office. It is therefore suggested in Audit to accountfor all receipt in the main cash book of zone office henceforth with a view to assess the correct receipt position of this zone office of a particularcalendar year.

In spite of several audit instruction given in last and previous audit reports the above irregularities are noticed. Steps need to be taken toregularize the defects/ irregularities pointed out by audit.

PARANO.16.1.7PERSISTANT IRREGULARITIES.

1. Each and every entry of the cash book has not been initialed by local authority to ensure the genuineness of the day to day transactions.2. Cutting, overwriting & corrections in the cash book and stock register need to be avoided.3. Page reference of the advance ledger is not given in the cash book.4. Proper maintenance of advance ledger has not yet been followed as per rule.5. Outstanding advance register has not yet been maintained.6. Proper procedure for maintenance of the stock and stores has not been made and result of physical verification has not been recorded in the

stock register.

29 / 100


7. Half yearly physical verification of cash stock and store has not been made on the result of physical verification has not been recorded in theregisters.

8. The total no. of BD s received for all purpose and transaction to the Head Office should be reflected through the cash book.9. Copy of the Audit reports are not transmitted from the Head Office to this office which need to be followed after receipt of the audit report for

earlier compliance of the audit objection.

PARA NO.16.1.8 Transfer of funds from B.S.E(O), Cuttack to BBSR zone office .

The details of transfer of funds from B.S.E(O), Cuttack to BBSR zone office during the calendar yr-2012 is given bellow:

Sl. No

Ref. to BillNo. of H.O

Ref. to Vchr.No of H.O

Ref. ChequeNo. of H.O

Date Amount Tfr.(Rs) Transfer to whichBank

Remarks

1 2 3 4 5 6 7 81 10000 Andhra Bank, BBSR 2 10000 Andhra Bank, BBSR 3 227 5823 246174 20.04.2012 100000 Andhra Bank, BBSR 4 317 7214 246297 23.05.2012 20000 Andhra Bank, BBSR 5 397 7446 919979 18.06.2012 70000 Andhra Bank, BBSR 6 636 9294 920653 03.09.2012 150000 Andhra Bank, BBSR 7 10000 Andhra Bank, BBSR

8 824 10399 164908 30.10.2012 15000 Andhra Bank, BBSR 9 987 11084 165236 18.12.2012 150000 Andhra Bank, BBSR

10 5,35,000.00

PARANO.16.1.9 AUDIT OF RECEIPTS

Receipts through transfer of funds from sources as derived in audit basing on records made available to audit is furnished in ongoing paras.

A total sum of Rs. 5, 35,000/- was shown receipt from the Head office, B.S.E.(o), Cuttack during the year-2012. It is pertinent to note here that thereceipt from own sources i.e. different examination fees , sale of forms, renewal of recognisation and registration and grant of permission feesetc.are not routed through main cash book. The BDs and pay-in-slip received against above collection were transmitted directly to the Headoffice and hence those receipt figures where derived from the fee collection register and BD register as produced to audit.

PARANO.16.1.10 Stock position of Text Book Account of BBSR zone for the year-2012

The stock position of text books supplied to this BBSR zone during yr-2012 with issue during the yr and balance as on 31.12.2012 is furnished in statement D1 & D2 of this report.

PARANO.16.1.11 Misappropriation of Cash and loss of stock and stores.

No Comments

PARA NO .16.1. 12 ADVANCE

An abstract of advance position of BBSR Zone office B.S.E.(O) for the yr. 2012 is given below . The details of person wise advance position isgiven in the statement- “ D” appended to this report.

1.Advance outstanding as on 01.01.2012 Rs.6,96,902.00

2.Advance paid during the yr. 2012 Rs.1,31,900.00

3.TOTAL Rs.8,28,802.00

4.Advance adjusted during the yr.2012 Rs.1,82,888.00

5.Advance outstanding as on31.12.2012 Rs.6,45,914.00

Year wise break up of advance adjusted & outstanding is derived from the advance ledger and last audit report.

Yearwise break up of advance adjusted during the yr. given below.

Advance up to the yr.2010 Rs. 1,07,438.00

Advance for the yr. 2011 Rs.37,850.00

30 / 100


Advance for the yr.2012 Rs. 37,600.00

TOTAL Rs.1,82,888.00

PARANO. 16.1.12.1 Year wise break up of outstanding advance as on 31.12.2012

Year wise break up of the outstanding advance position for the yr.2012 i.e. as on 31.12.2012 is given below.

Outstanding advance up to the yr.2010 Rs.5,29,664.00

Outstanding advance for the yr. 2011 Rs 21,950.00

Outstanding advance for the yr. 2012 Rs. 94,300.00

Total Rs.6,45,914.00

PARANO.16.1.12.2 Advance outstanding for more than one year.

Out of the total advance outstanding as on 31.12.2012 of Rs.6,45,914.00 an amount of Rs.21950/- relating to the year 2011 is out standing ason31.12.12. The unadjusted advance for more than one yr. is considered as a loss to the institution/organisation as per G.O.No.2221/Fdt.08.03.2002 of Finance Deptt. Govt.of Odisha. Again as per DLFA L.No.15179/28.09.13 the above amount may recovered from the advanceholders within two months from the date of receipt of the Audit Report. Failing which the said amount will be recovered both from the advanceholders and sanctioning authority on 50:50 basis.Hence Rs. 21950.00 need be realised from the person concerned and compliance reported.

Sl.No. Name of theemployee

Vr.No.& Date Adv. outstanding Purpose

1 NarsinghMohapatra,Peon

93/24.6.11 400 T.A

276/25.10.11 250 -do-

Total 650

2 Iswar Ch. Rout,S.A 262/1.10.11 800 T.A

265/15.10.11 500 -do-

Total 1300

3 HarichandraNayak,Sweeper

003/10.01.11 100 T.A

004/17.1.11 100 -do-

073/15.4.11 400 -do-

Total 600

4 ArtatranaSatapathy,S.A

061/10.03.11 3000 T.A

Total 3000

5 Asim Ku. Das,S.A 063/10/03.11 3000 T.A

091/24.06.11 500 -do-

128/18.8.11 3500 -do-

278/31.10.11 800 -do-

Total 7800

6 Pravas Ku.Mohanty,J.A

279/31.10.11 600 T.A

Total 600

7 SatyanarayanMoharana,J.T

083/30.5.11 8000 T.A

Total 21950

PARA NO. 16.1.12.3 Advance outstanding out of the advance paid during 2012

The detail of advance outstanding out of the advance paid during 2012 is furnished below.

DETAILS OF ADVANCE OUTSTANDING RELATING TO THE YR. 2012 OF BBSR ZONE ,BSE(O)

SL.NO. NAME & DESIGNATION OF THE EMPLOYEE Vr.No/Date ADV. (Rs.)OUTSTANDING

Purpose

31 / 100


1 2 3 4 41 ASHIM KU. DAS,S.A 157/24.05.12 8000 T.A

163/30.05.12 3000 -do

284/06.09.12 2500 -do-

Total 13500

2 BRUNDABAN LENKA,T.S 158/24.05.12 6000 T.A

164/30.05.12 2500 -do-

309/01.11.12 6000 -do-

Total 14500

3 BIKRAMA KESHARI PATTNAIK,S.A. 140/14.3.12 3000.00 T.A

Total 3000

4 GOPAL CHANDRA BARIK,S.O-CUM-SY.SECY.I/C 286/11.9.12 10000.00 T.A

Total 10000

5 HARI CHANDRA NAYAK,SWEEPER 3/3.1.12 100 T.A

10/20.1.12 350 -do-

173/6.7.12 500 -do-

176/11.7.12 500 -do-

231/18.8.12 500 -do-

288/14.9.12 700 -do-

297/24.9.12 500 -do-

311/1.11.12 200 -do-

327/6.12.12 150 -do-

Total 3500

6 ISWAR CHANDRA ROUT,S.A 171/27.6.12 500 T.T

32 / 100


308/1.11.12 7000

319/9.11.12 5000

320/9.11.12 2500

328/24.12.12 500

Total 15500

7 MD.SAMSUZ ZAMAN,J.A. 138/14.3.12 3000.00 T.A

Total 3000

8 NARASINGH MOHAPATRA,PEON 137/7.2.12 500 T.A

165/7.6.12 400 T.A

171/27.6.12 400 T.A

180/27.7.12 500 T.A

287/14.9.12 200 T.A

310/1.11.12 200 T.A

340/31.12.12 500 T.A

Total 2700

9 NIRANJAN BEHERA,PEON 174/6.7.12 500 T.A

175/11.7.12 700 -do-

258/5.9.12 500 -do-

329/24.12.12 200 -do-

Total 1900

10 PRAVAS KU MOHANTY,S.A. 139/14.3.12 3000 T.A

285/6.9.12 3000 -do-

Total 6000

11 SARAT CHANDRA TRIPATHY,PEON 142/19.3.12 100 T.A

33 / 100


326/6.12.12 100 -do-

Total 200

12 S. TRINATH PATRA,SUPDT.(ISSUE) 17/25.2.12 500 T.A

Total 500

13 DILLIP KU. MOHAPATRA,S.O. 141/19.3.12 10000.00 T.A

150/18.4.12 10000 T.A

Total 20000

G.TOTAL 94300.00

PARANO.16.1. 13 AUDIT OF EXPENDITURE

Nil

PARANO.16.1.14 LOG BOOK OF VEHICLES

No vehicle has been supplied to this Zone office.Only hired vehicles were used at the time of reqirement.

PARANO.16.1.15 LOG BOOK OF TELEPHONE

No comments.

PARANO.16.1.16 PREVIOUS AUDIT RPORTS

Copy of the audit reports are not transmittd from the H.O. to this Zone off

STATEMENT-B

( Vide Para no.-5 of the Audit Report)

Statement showing details of head wise receipt during the yr. 2012 on the a/cs of BSE(O),Bhubaneswar zone.

SL NO. HEADS OF ACCOUNTS AMOUNT(RS.) REMARKS1 2 3 41 Marksheet 237000.00 2 Provisional certificate 3600.00 3 Particular 14600.00 4 Date of publication of result 7800.00 5 Age certificate 1200.00 6 Original pass certificate

preservation fees33340.00

7 Certificate correction fees 21750.00 8 Correspondence CLC and misc.

fees29360.00

9 Duplicate pass certificate formsand fees

26280.00

10 Correspondence admissionforms

71340.00

11 Correspondence examinationforms

305.00

34 / 100


12 Cost of admission register 54480.00 13 Cost of SLC book 89600.00 14 Cost of T.C. book 91800.00 15 Saleof Text book 840.00 16 Saleof board” journal 2920.00 17 Rechecking of marks fees 298750.00 18 Fees for Xerox of answer books 407720.00 19 Refund of advance 2430.00 20 RTI fees 34.00 21 Collection towards Renewal of

Recognition and Grant of FreshRecognition

731525.00

22 Received from Head office,BSE(O),CTC

535000.00

23 Bank interest accrued 56703.00 24 Bank charges collected 1600.00 G.TOTAL 2719977.00 STATEMENT-C ( Vide Para no .5 of the Audit Report)

Statement showing details of headwise expenditure during the yr. 2012 on the a/cs of BSE(O), Bhubaneswar Zone.

SL.NO. HEADS OF A/CS AMOUNT(RS.) REMARKS1 2 3 41 Contingencies 71447. 700 2 Electricity 31500.00 3 Telephone 5976.00 4 Postage stamp 20000.00 5 Salary - 6 Traveling and conveyance allowance 293207.00 7 Bank charges 2345.00 G.TOTAL 424475.00 STATEMENT-D1 (Vide para no. 16.1 of the A.R.)

Stock position of Text Books (class-X) of BBSR Zone for the yr. 2012

Sl

.no.

Name of the books O.B

.as on 01.01.2012

Received

from H.O

During 2012

TOTAL Issued/sold

During 2012

C.B. as on

31.12.2012

1 2 3 4 5 6 71 Ama sahitya 7334 4150 11484 11419 652 Patterns of communicative English

book-213140 2150 15290 14688 602

3 Aspects of English grammar part-2 15124 2150 17274 15603 16714 Hindi bharati part-2(new) 8515 2050 10565 9316 12495 Madhyamika ganita part-2 (new) 6771 6150 12921 12846 756 Bigyan o prajukti bidya (new) 4017 6160 10177 10171 067 Samajika bigyan(new0 6730 4250 10980 10919 618 Best answers of toppers - 2550 2550 1969 5819 G.TOTAL 61631 29610 91241 86931 4310 STATEMENT-D2 (Vide Para no. 16.1 Of the Audit Report)

Stock position of Text Books of (class-IX) of the BBSR% Zone for the yr. 2012

Sl.no. Name of the books O.B. as on1.1.12 RECEIVED FROMH.O.. DURING 2012

TOTAL Issued/sold during2012

C.B.as on31.12.12

1 2 3 4 5 6 71 Sahitya Dhara - 47250 47250 43817 34332 Madhyamika byakarana - 47900 47900 43243 46573 Hindi byakarana o prayog - 15500 15500 12891 26094 Skills of communicative English - 44000 44000 41054 2946

35 / 100


5 Lern and practice grammer - 47250 47250 42428 48226 Hindi manjari - 14000 14000 12138 18627 Sanskruta ballari - 31500 31500 30908 5928 Sankruta byakarana - 25000 25000 23577 14239 Madhyamika bija ganita - 51500 51500 45824 567610 Madhyamika jyamiti - 42500 42500 38922 357811 G.TOTAL - 366400 366400 334802 31598


Slno Name Designation Adress Amount(In Rs:)1 Gopal Ch. Barik, I/c

Deputy Secy.Dy. Secy. BSE, Odisha, BBSR Zone. 10975.00

2 Satya Narayan Moharana,Jr. Gr. Typist

Jr. Gr. Typist. BSE, Odisha, BBSR Zone. 4000.00

3 Pravas Kumar Mohanty,Jr. Asst.

Jr. Asst. BSE, Odisha, BBSR Zone. 300.00

4 Artatrana Satapathy, SA SA BSE, Odisha, BBSR Zone. 1500.005 Iswar Chandra Rout, Sr.

Asst.Sr. Asst. BSE, Odisha, BBSR Zone. 650.00

6 Asim Kumar Das, Sr. Asst. Sr. Asst. BSE, Odisha, BBSR Zone. 3900.007 Narasingha Mohapatra,

PeonPeon BSE, Odisha, BBSR Zone. 325.00

8 Hari Chandra Naik,Sweeper

Sweeper BSE, Odisha, BBSR Zone. 300.00

16.2 - BERHAMPUR ZONE FOR THE YEAR - 2012

PARA NO.16.2.1 PREAMBLE:

a)Name of the Institution Board of Secondary Education Odisha, Berhampur Zone,Berhampur.b)Period of accounts audited For the year 2012(1.1.12 to 31.12.12)c)Time taken for audit 27.09.13 tod)Days taken for audit 30 days in terms of party.e)Name of the Deputy Secretary

1) For the period of audit

2) At the time of audit

Sri Subas Chandra Behera, S.O

I/C Deputy Secretary.

1) Sri Subas Ch. Behera upto 09.10.13

2)Sri Sashi Bhusan Tripathy from 10.10.13 f) Name of the Auditor(s) Srinibas Mishra

Sri Bijaya Ku. Das.PARA NO. 16.2.2 INTRODUCTORY.

This zone office started functioning in the year 1975.Its jurisdiction covers Ganjam, Gajapati, Rayagada,Koraput,

This office is functioning in its own building since July-1999.

PARA NO. 16.2.3 . SCOPE OF AUDIT.

The accounts of this institution was last audited by Local Fund Audit Organisation upto 2011. Therefore the present audit isconfined its scrutiny of accounts for the year 2012 i.e from 01.01.12 to 31.12.12.

The list of records and registers examined in course of audit has been furnished in Statement-A enclosed to this report.

36 / 100


PARA NO. 16.2.4. PHYSICAL VERIFICATION.

S.L No Name of the item Physical balance Book Balance Excess/Less Ref.to Page no.1 Cash 9810.00 9810.00 - On 27.9.13 Cash book P-1212 S.P.Stamp 19384.00 19384.00 - P-1233 Cash Receipt book Nil+18 Nil+18 - P-4194 HSC application forms2011 5000 5000 - 4445 Ex-Reg(New 1795 1795 - 4656 -Do-(Old) 9500 9500 - 4497 C.C(Reg) Nil Nil - 238 C.C(Ex-Reg) 3301 3301 - 289 C.C Adm.Forms Nil Nil - 1810 C.L.C 13 13 - 12611 C.T Forms 400 400 - 4312 Prathama application forms 500 500 - 37913 Madhyma appln.forms 1000 1000 - 384

14 Recognition forms 500 500 - 32415 ICR forms 200 200 - 47216 Admn.Regr 1 1 - 23417 SLC Book 50+15 50+15 - 3218 T.C Book 225+23 225+23 - 2419 DEPC.T Forms 2000 2000 - 46

PARA NO.16.2.5 FINANCIAL POSITION

An abstract of receipt and expenditure of BSE (O) Berhampur Zone for the year 2012 is given below. The details of the same has been furnished inStatement`B’ and`C’ of the report.

1)Opening balance as on 1.1.12 1248274.542)Receipt during the year 2012 4950917.003)Total 6199191.544)Expenditure during 2012 5697740.005)Closing balance as on 31.3.12 501451.54

Details of closing balance as on 31.12.12

a) In shape of cash 7535.00

b) In deposit account 493916.54

Total 501451.54

Details of pass book closing balance as on 31.12.12

SBI Main Branch S.B A/C No 10859097411 388564.46

SBI Main Branch C/A A/C No 10859084048 105352.08

Total 493916.54

PARA NO.16.2.5.1 AUDIT OF RECEIPTS

The total receipts during the year under audit are 4950917/-as per the heads detailed below.

1 Cash receipts 1722731 2 Funds received from head office BSE(O) Cuttack. 1171000 2011-128000

2012-10430003 Recognition fees 1972760 4 Interest accrued from S.B A/C 84426 TOTAL 4950917

37 / 100


The sum of 128000/- transferred to this zone from the head office during 2011 was credited in the bank a/c on 02.01.12, hence included in thereceipt figure.

PARA NO. 16.2.5.2 Receipt from Head Office.

During the year under audit a total sum of 1043000/- was released from BSE (O) Cuttack in favour of Berhampur Zone Officethrough Bank transfer as detailed below.

Date Amount Released Date of credit in BankA/C19.03.12 10000 19.03.1216.04.12 10000 16.04.1220.04.12 170000 21.04.1223.05.12 240000 23.05.1212.07.12 240000 16.07.1211.09.12 10000 11.09.1203.10.12 145000 20.10.1230.10.12 25000 30.10.1218.12.12 193000 20.12.12

TOTAL 1043000 PARA NO. 16.2.5.3. Receipt of Bank Drafts.

During the year under audit Bank Drafts amounting to 264509/- were received by this zone office and sent to Head Office as detailed below.

Sl.No L.No & Date No. of BDs Amount1 24/3.1.12 24 47702 193/1.2.12 07 39203 240/15.02.12 14 298364 651/19.3.12 03 14505 835/26.4.12 04 10006 944/2.6.12 183 1290757 1071/29.06.12 04 4158 1302/13.8.12 152 375509 1576/18.9.12 28 2095910 1617/24.9.12 12 1099011 1662/27.9.12 05 242512 1726/20.10.12 18 1253413 1814/9.11.12 11 791014 1977/12.12.12 07 1675 TOTAL 4 72 264509

PARA NO. 16.2.6 LESS CREDIT TO DCR

On checking of the collection through cash receipt with that of the DCR it is noticed that 200/- was less credited to the DCRagainst the amount collected through the cash receipt as detailed below.

C.R No/Date From whom received Amount collected Amount accounted for inthe DCR

Less accounted for in theDCR

126023/21.5.12 KuturgudaH/S 200 100 10036106/16.10.12 Rayat H/S 200 100 100 Total 200

However on issue of objection memo 200/- was recovered from Sri Bijaya Nayak, S.A and from Sri Simanchal Behera, S.A vide C.R No87282/21.12.13 andC.R No 87281/21.12.13 respectively and credited to the account

PARA NO. 16.2.7 PERSISTENT IRREGULARITIES

Although several instructions were imparted in last and previous audit the following irregularities were noticed. Effective stepsneed to be taken to redress the omission in future.

1. Each and every entry in the cash book is not attested by the Dy.Secretary of the zone.

2. Half-yearly physical verification of stock and stores is not conducted which should be ensured hence forth.

PARA NO. 16.2.8 AUDIT OF EXPENDITURE. No comment

38 / 100


PARA NO. 16.2.9 PREVIOUS AUDIT

No compliance report regarding the previous audit reports have been submitted to the Dist.Audit Office L.F.A, Cuttack. TheDy.Secretary of this zone is advised to submit the compliance report of the previous Audit Reports without further delay.

PARA NO. 16.2.10 SECURITY DEPOSIT.

No security deposit was realized from the staff handling cash, stock and stores. Steps need be taken to ensure the same andcompliance reported.

PARA NO. 16.2.11 ADVANCE

An abstract position of advance in respect of Berhampur zone for 2012 is furnished below. The person wise detail position ofadvance is furnished in Statement-`D’ attached to this report.

a)Outstanding advance as on 1.1.12 457678.00b)Advance paid during the year 2012 508850.00c)Total 966528.00d)Adv.adjusted during 2012 353400.00e)Adv.outstanding as on 31.12.12 as per audit . 613128.00f)Adv.outstanding as per cash book 592328.00g)Difference 20800.00 The reason of difference is due to the fact that on 23.11.12 a sum of 10400/- was paid as advance. Instead of raising the advance figure, theadvance figure was reduced by 10400/-. Thus the advance figure on that day was reduced by 20800/-. So the advance figure may be raised by20800/-for regularization.

On issue of objection memo the local authority agreed to reconcile the advance figure. However, necessaryreconciliation may be made and compliance reported.

PARA NO. 16.2.11.1 YEAR WISE BREAK UP OF OUTSTANDING ADVANCE.

In spite of repeated request the year wise break up of out -standing advance could not be made available to audit.However the same was prepared basing upon the last audit report, cash book and advance ledger.

YEAR OUTSTANDING ADV. AS ON 31.12.12Upto 2006 147733

2007 342002008 746452009 592002010 604502011 465002012 190400

TOTAL 613128

PARA NO 16.2.11.2 ADVANCE OUTSTANDING FOR MORE THAN ONE YEAR.

It may be seen from the year wise break up that an advance of 46500/- is outstanding for adjustment relating to the year2011 for more than one year. The advance outstanding is considered as a loss to the institution as per G.O 2221/8.3.2002 of Finance Dept., hencesuggested for recovery. Further as per DLFA L.No.15179/28.09.13 in case of non- recovery/adjustment of the outstanding advance from theadvance holders within two months from the date of receipt of the Audit Report, the said amount will be recovered from the advance holders andthe sanctioning authority on equal share. Hence, steps need be taken to realise/adjust the out standing and compliance reported. The details ofoutstanding advance relating to the year 2011 are furnished below.

NAME/DESIGNATION VR.NO/DATEAMOUNT REMARKS1.Bijaya Nayak S.A 27/8.3.11 8000 T.A advance

168/00.5.11 20000 Do 176/8.6.11 9000 Do 294/18.10.11 8000 Do Total 45000

2.M.Shiv Kumar S.A 205/26.7.11 100 Do3.Nimai Ch.Padhi,peon 169/30.5.11 200 Do4.Rabindra Patra ,Peon 295/18.10.11 400 Do

5.Rama Ch. Nayak,S.O 28/8.3.11 300 Do6.Sunakar Karjee,S.O 322/22.11.11 500 Do

TOTAL 46500

39 / 100


The following persons are responsible on this score.

1.Sri Subas Chandra Behera,I/C Dy.Secy. BAM Zone. 23250

2.Sri Bijaya Nayak,S.A 22500

3.M.Shiv Kumar,S.A 50

4.Nimai Ch. Padhy,Peon 100

5.Rabindra Patra,Peon 200

6.Rama Ch. Nayak,S.O Now at BLS Zone 150

7.Sunakar Karjee,S.O 250

46500

PARA NO 16.2.11.3 ADVANCE OUTSTANDING OUT OF THE ADVANCE

PAID DURING 2012.

Sl.No Name of the person Vr.No &Date Amount Purpose1 Purna ch.Sahu.S.A 10/17.01.12 5500 TA 52/17.02.12 800 -do- 54/17.02.12 2500 do- 73/13.03.12 8500 do- 208/06.08.12 2500 do- 273/20.10.12 5000 do- TOTAL 24800 2. Krushna ch. Behera 11/17.01.12 1000 T.A 74/13.03.12 350 do- 275/20.10.12 1500 do- TOTAL 2850 3. M.Shiva Kumar.S.A 65/13.03.12 4000 T.A 169/07.07.12 2500 do- 171/07.07.12 3000 do- 241/23.08.12 2500 do- 311/23.11.12 2500 do- 312/23.11.12 2500 do- 337/31.12.12 2500 do- TOTAL 19500 4. Kartik ch.Sahu 66/13.03.12 300 T.A TOTAL 300 5. Sisir Ch.Mishra,S.A 67/13.03.12 4500 T.A 271/20.10.12 1000 do- TOTAL 5500 6 Bijaya Nayak,S.A 68/13.03.12 300 T.A 291/30.10.12 14000 do- TOTAL 14300 7. Sanatan Bisoi,S.A 69/13.03.12 6000 T.A 202/19.07.12 8000 do- 254/07.09.12 15000 Comp.opera 295/30.10.12 1750 Contg. 331/22.12.12 19000 DLRpayment TOTAL 49750 8. Gangadhar Jena 70/13.03.12 300 T.A 203/19.07.12 400 do- 251/07.09.12 300 do- TOTAL 1000 9. D N Singh, T.S 168/07.07.12 400 T.A 170/07.07.12 500 do- 182/19.07.12 300 do- 244/07.09.12 2500 do-

40 / 100


276/20.10.12 4000 do- 292/30.10.12 10000 do- 310/23.11.12 700 do- 328/22.12.12 800 do- TOTAL 19200 10. Lokanath Nayak,W.M 240/23.08.12 300 T.A 245/07.09.12 300 -do- 269/20.10.12 300 -do- 293/30.10.12 500 -do- 313/23.11.12 200 -do- 314/06.12.12 300 -do- TOTAL 1900 11. Kshyama sagar Nayak,S.O 246/07.09.12 8000 T.A 272/20.10.12 1500 -do- 294/30.10.12 3500 -do- 322/22.12.12 6000 -do- TOTAL 19000 12. Nimai Ch. Padhi 247/07.09.12 300 T.A TOTAL 300 13. Sankar Karjee 248/07.09.12 5000 T.A 315/06.12.12 600 -do- 325/22.12.12 400 -do- TOTAL 6000 14. Rabindra Patra 249/07.09.12 300 T.A 321/22/12.12 300 -do- TOTAL 600 15. Ajaya k.Pattnaik 250/07.09.12 5000 T.A TOTAL 5000 16. Pramod Ch.Nayak 270/20.10.12 1000 T.A TOTAL 1000 17. Sankar Nayak,Peon 274/20.10.12 1500 T.A 309/23.11.12 4500 do- TOTAL 6000 18. Ajaya Kr.Das,S.A 323/22.12.12 2800 T.A 329/22.12.12 2800 -do- TOTAl 5600 19. Siddharth Pattnaik 324/22.12.12 1400 T.A 330/22.12.12 800 -do- TOTAL 2200 20. Kali Pr.Padhi,Peon 326/22.12.12 2500 T.A 336/31.12.12 2500 -do- TOTAL 5000 21. Smt.Satyabati Pradhan,Peon 327/22.12.12 300 T.A 335/31.12.12 300 -do- TOTAL 600 G.TOTAL 190400 PARA NO 16.2.12 STOCK POSITION OF TEXT BOOKS

The stock position of text books of Berhampur zone for the year 2012 is furnished in Statement-`E’ enclosed to this report.

PARA NO 16.2.13 MISCELLANEOUS

No comments.

PARA NO 16.2.14 LOG BOOK OF TELEPHONE

The log book of telephone for 2012 was not maintained by this office.The same need be ensured henceforth.

PARA NO 16.2.15. GENERAL REMARKS

In view of the remarks given in the foregoing paragraphs of the report , the maintenance of accounts,records and registersneeds further improvement.

STATEMENT - B (Vide para no. 16.2.5 of the A.R.)

41 / 100


Details of Receipts on the a/cs of Berhampur zone,B.S.E.(o) for the yr. 2012.

Sl.no. Heads of A/Cs Amt.(Rs.)

1 Fees for marksheets 1,97,800.002 Provisonal certificate 800.003 Particulars 32,200.004 Age certificate 4,700.005 Document verification 900.006 DPR(C T) 27,720.007 Correction of OPC 26,715.008 Migration 400.009 Preservatin of OPC 18790.0010 Sale of text book 5161.0011 Sale of journals 11000.0012 Lesson note 2606.0013 Result book sale 1026.0014 CT OPC 1300.0015 Audit recovery 40.0016 Examination fees 109568.0017 Cost of forms 1455.0018 Hly. Language test 31690.0019 C.C. failed TC 119170.0020 C.C.OPC 69,010.0021 C.C. misc. 8860.0022 C.C. admission fees 153570.0023 Refund of unspent money 1445.0024 Rechecking of answersheet 253835.0025 Admission register 152645.0026 Transfer certificate 123700.0027 School leaving certificate 120700.0028 Xerox of answer paper 225660.0029 ICR enroll ment 20265.00 G. TOTAL OF CASH RECEIPT 17,22,731.00 Funds from Head Office 1171000.00 Recognisation fees 1972760.00 Interest from Bank A/c 84426.00 G. TOTAL 4950917.00STATEMENT - C (Vide para no. 16.2.5 of the A.R.)

Statement showing details of Expenditure on the a/cs of Berhampur zone,B.S.E.(o)for the yr. 2012

Sl.no. Heads of a/cs Amt.(Rs.)1 Contingency 28,636.002 Computer/table 12,800.003 Spl. sqwad 10,000.004 Postage 60,180.005 Repair of type writer 2,080.006 Other repair work 264.007 Daily wages 1,42,698.008 Energy chaeges 53,980.009 C.C. extra time 2,52,300.0010 T E 618874.0011 Telephone bill 15,928.0012 Transfer to H.O 4500000.00 G. TOTAL 56,97,740.00 STATEMENT - E

STOCK POSITION OF TEXT BOOKS FOR CLASS –X OF BERHAMPUR ZONE ,BSE(O),2012

SL.NO. NAME OF BOOKS STOCK AS ON1.1.12

RECEIVEDDURING 2012

TOTAL BOOKS SOLDDURING 2012

CB AS ON31.12.12

REMARKS

1 2 3 4 5 6 7 8

42 / 100


1 AMA SAHITYA 10031 8200 18231 18231 -

2 ENGLISH 10015 8200 18215 18215 -

3 ENGLISH GRAMMER 10826 8200 19026 18910 116

4 HINDI BHARATI 7619 3350 10969 8386 2583

5 MADHYAMIKA GANITA 13511 6100 19611 19611 -

6 BIGYAN O PRAJUKTI BIDYA 11984 8210 20194 20194 -

7 SAMAJIKA BIGYAN 8009 10200 18209 18209 -

8 TRIGONOMETRY 4026 - 4026 2713 1313

9 BEST ANSWER OF TOPPERS - 3400 3400 3400 -

STATEMENT- E-1

STOCK POSITION OF TEXT BOOKS FOR CLASS-IX OF BERHAMPUR ZONE ,BSE(O) -2012

SL. NO. NAME OF THE BOOKS STOCK AS ON1.1.2012

RECEIVEDDURING 22012

TOTAL SOLD DURING2012

CB ASON31.12.12

REMARKS

1 2 3 4 5 6 7 81 SAHITYA DHARA - 84750 84750 77119 7631

2 MADHYAMIKA BYAKARANA - 78450 78450 73378 5072

3 HINDI CHANDRIKA 500 500 20 480

4 HINDI BYAKARAN O PRAYOGA - 43000 4300 41758 1242

5 GULDASTA –E –URDU - 200 200 - 200

6 SKILL OF COMMUNICATIVE ENGLISH - 80900 80900 74658 6242

7 LERN & PRACTISE GRAMMER - 86500 86500 81002 5498

8 HINDI MANJARI - 34000 34000 30543 3457

9 SANSKRUTA BALLARI - 53700 53700 48204 5496

10 SANSKRUTA BYAKARAN PRADIPA - 41700 41700 38401 3299

11 SAHITYA SUDHA - 300 300 300 -

12 MADHYAMIKA BIJAGANITA - 83000 83000 75965 7035

43 / 100


13 MADHYAMIKA JYAMITI - 82000 82000 76524 5476

14 BHOUTIKA BIGYANA - 90000 90000 81966 8034

15 JIBA BIGYANA - 81000 81000 76227 4773

16 ITIHAS O RAJANITI BIGYANA - 89000 89000 82934 6066

17 BHUGOLA O ARTHANITI - 74500 745500 71267 3273

STATEMENT-E-2

STOCK POSITION OF C.T. BOOKS OF BERHAMPUR ZONE, B.S.E.(O)-2012

SL.NO. NAME OF THE BOOKS STOCK AS ON1.1.12

RECEIVEDDURING 2012

TOTAL SOLDDURING 2012

CB AS ON31.12.12

REMARKS

1 2 3 4 5 6 7 81 Samjika bigyan sikhyadan padhati 76 520 596 443 153

2 Sikhya mano bigyan 10 520 530 377 153

3 Ganita sikhyadan padhati 11 520 531 378 153

4 Odia sikhyadan padhati 11 540 551 378 173

5 Bigyan sikhyadan padhati 72 500 572 439 133

6 Pathyakram saranchana O sampadana 72 520 592 439 153

7 Bikashashila bharatiya samajara sikhya 72 520 592 439 153

8 Teaching of English 11 520 531 378 153

9 Swasthyakala O karma sikhya 12 520 532 379 153

10 Urdu method 85 - 85 - 85


Slno Name Designation Adress Amount(In Rs:)1 Sri Subas Ch. Behera S.O,I/C Dy.Secy. Zone Office,Berhampur 23250.002 Sri Bijaya Ku. Nayak S.A Zone Office Berhampur 22500.003 M.Siva Kumar S.A Zone Office ,Berhampur 50.004 Sri Nimai Ch. Padhi, Peon Zone Office,Berhampur 100.005 Sri Rabindra Patra Peon Zone Office,Berhampur 200.006 Sri Rama Ch Nayak S.O Now at Zone Office

Balasore150.00

7 Sri Sunakar Karjee S.O Zone Office, Berhampur 250.00

44 / 100


16.3 - CENTRAL ZONE ,B.S.E.(O),CTC. FOR THE YEAR -2012

PARA NO.16.3.1 PREAMBLE:

1. Name of the Institution : Central Zone ,B.S.E.(O),CTC.

2. Period of A/Cs under audit : 01.01.2012 to 31.12.2012

3. Period Of Audit : 08.10.2013 to 29.11.13

4. Days consumed : 30 days in terms of party.

5. Name of the Dy. Secretary during the period

of audit :Sri Basudev Sethy.

6. Name of the Dy.Secy. during the period under audit : Sri Basudev Sethy.

7. Name of the auditors : Smt. Pragnya Mohanty

Smt.Sanjukta Dalai.

8. Name of the Reviewing Officer :

PARA NO. 16.3.2 INTRODUCTION

The Central Zone started functioning with HQrs. at Cuttack during the yr. 1987 .It has jurisdiction over some districts namelyCuttack,Jagatsinghpur,Angul,Dhenkanal,Jajpur and Kendrapara.

PARA NO. 16.3.3 SCOPE OF AUDIT

As mentioned in the preamble the scope of audit is confined to the perid from 01.01.2012 to 31.12.2012.The records & registers verified duringthe course of audit has been listed in Statement-“A” attached to this report.

PARA NO. 16.3.4 PHYSICAL VERIFICATION

1. Physical verification of cash:

Physical verification of cash was made on dt.08.10.2013 and cash balance of Rs.152.35 was found with the cashier, which agreed with thebook balance of that day which was recorded at pg. no.35 of the cash book.

2. Physical verification of service postage stamp :

Date of physical verification : Dt. 08.10.2013

45 / 100


Physical balance : Rs. 12,433.20

Book balance : Rs.12,433.20

Page no. : 13

Descrepancy : Nil

3. Physical verification of certificate Books :

Physical verification of different categories of certificate was done on dt.08.10.2013.The physical balances agreed with the bookbalance in all categories .The details is given below.

Sl.no. Certificate books Physical balance Book balance Diff.if any Ref.pg. no.

1 2 3 4 5 61 HSC provisional 9 9 - 52 HSC particulars 3 3 - 513 HSC marksheet(700) - - - 204 HSC marksheet(750) - - - 35 HSC marksheet(800)EOS 1 1 - 306 HSC marksheet(800) with practical new

course3 3 - 36

7 C.T.particulars 2 2 - 158 CT marksheet(old) 3 3 - 189 PET marksheet(old) 2 2 - 2210 PET marksheet(new) 3 3 - 5611 Hindi provisional certificate 3 3 - 2312 Hindi marksheet 5 5 - 251 2 3 4 5 613 Date of publication of result certificate(DPRC) 2 2 - 2814 Madhyama marksheet(900) 1 1 - 6515 Madhyama marksheet(700 new) 1 1 - 7016 Madhyama provisional 2 2 - 3217 CT provisional 4 4 - 3518 Hindi particulars 3 3 3719 Age certificate 2 2 - 3920 PET provisional 1 1 - 6021 PET particulars 5 5 - 4222 HSC marksheet(600) 9 9 - 4123 CT marksheet (new) 2 2 - 6624 HSC (Eieven yrs. Course) 1 1 - 2625 DEPCT marksheet 1 1 - 5226 ET particulars 1 1 - 4227 ET marksheet 1 1 -

PARA NO. 16.3.5 FINANCIAL POSITION

The financial position of Central zone of B.S.E.(O),CTC for the yr. 2012 is as follows . Details of receipts & expenditure is furnished inStatement-“B” & “C” ,respectively, appended to this report. An abstract of it is given below.

O.B. as on 01.01.2012 (as per last A.R.) : Rs. 20,27,797.54

Receipts during the yr. 2012 :Rs. 7,04,110.39

Total :Rs. 27,31,907.93

Expenditure during the yr.2012 :Rs. 12,80,897.00

C.B. as on 31.12.2012 :Rs. 14,51,010.93

46 / 100


C.B. as per cash book as on 31.12.2012 :Rs.7,26,729.27

Difference :Rs. 7,24,281.66

Difference shown in previous A.R. : Rs.7,52,973.66

Rectified during 2012 :(-)Rs. 13,873.00

:(-)Rs. 15,000.00

-------------------------

Rs.7,24,100.66

Interest of UCO Bank SB A/C No.-350

Accrueded during 2012 not shown in the cash book. (+) Rs. 181.00

---------------------------------------------------------

Difference :Rs.7,24,281.66

The above difference is rolling down from previous years.

Details of C.B.

C.B. of Syndicate bank SB a/c no.1935 :Rs.1,7751.59

C.B.of UCO bank SB a/c no. 350 :Rs. 4007.47

C.B. of UCO bank current a/c no. 164 :Rs. 9083.86

Cash in hand :Rs. 1552.35

Advance outstanding :Rs.6,04334.00

---------------------------------------------------

Rs. 7,26,729.27

Reconciliation in between cash book bank C.B. & Bank pass book C.B. :

Bank A/C No. Bank C.B.as shown C.B.as per bank pass book Diff

In cash book

-------------------------------------------------------------------------------------------------------------------------------

-Syndicate bank Rs.1,07,751.59 1,07,751.59 -

SB A/C no.1935

UCO bank SB A/C Rs.4,007.47 4,631.47 624.00

No.350

UCO bank current Rs.9,083.86 7,588.86 (-)1495.00

A/C no 164

Difference : (-)Rs.871.00

47 / 100


As shown from the bank statements the C.B. of UCO bank SB a/c no.350 is enhanced by Rs.624.00 and the C.B. of UCO bank current a/cno.164 is decreased by Rs.1495.00. In support of the above discrepancy no record is made available to audit for verification . In this regard auditobj. was issued (osp-41-42) to the local authority but no reply has been furnished till the completion of audit .Steps need be taken to reconcile theabove discrepancy.

PARA NO. 16.3.6 Irregularities and defects noticed in the maintenance of

the cash book

It was noticed during the audit that the cash book has not been maintained properly. In some case the debit and credit amount inbank are not booked in cash book .As result the cash book CB did not match . Besides that the advance ledger is also not maintained properly.

1. Each and every entry of the cash book has not been initialed by the local authority to ensure the genuineness of the day to day transaction .2. cutting , overwriting and correction in the cash book need to be avoided.3. Page ref. Of the advance register and ledger not given in the cash book.4. Proper maintenance of advance ledger not yet followed as per rule.5. Outstanding advance register has not yet been maintained.6. Proper procedure for maintenance of the stock register of the stock need to be adopted with the dated initial of the person concerned.

Para no. 13.3.7 Misappropriation of cash and stock and stores.

No comments.

Para no. 16.3.8 Last and previous audit.

The zonal offices of the Board is regularly audited by the auditors of Local Fund Audit,along with the main office. A number of audit reports havealready been issued so far .But no compliance report is submitted to the Dist. Audit Office .Due to non compliance of the audit report , the verypurpose of audit is defeated . The defects pointed out in the audit report are still continuing which may be rectified and compliance reported.

Para no. 16.3.9 Audit of Receipts

A total sum of Rs.7,04,110.39 was shown as receipts by central zone ,B.S.E.(O),Ctc. during the yr. 2012.

1. Receipts from head office = Rs. 6,90,000.00

2. Bank interest accrued = Rs. 14,110 .39

---------------------------------------------------------------------------------------

Total = Rs. 7,04,110 .39

Details of Receipts from Head office is given below .

Sl.no. Ch. no Bill no.. Vr.no. date Amt.(Rs.)1 245736 137 3063 22.3.12 3,50,0002 663528 202 3868 14.4.12 10,0003 663511 119 3000 17.3.12 10,0004 663559 317 7216 23.5.12 40,0005 664820 732 9958 3.10.12 2,50,0006 664809 8.9.12 10,0007 664836 824 30.10.12 20,000

48 / 100


Total 6,90,000

STATEMENT-B (vide Para no .16.3.5 of the A.R.)

1. Receipts from B.S.E.(O),CTc. Head office = Rs. 6.90,000 . 00

2. Bank interest accrued during the yr. 2012= Rs. 14,110 .39

3. G.TOTAL = Rs .7,04,110 .39

PARA NO.16.3.10 AUDIT OF EXPENDITURE

PARA NO. 16.3.10.1 Vouchers wanting :(OSP--29)

On checking of vrs. w.r.t. cash book and other connected records it is found that a total amount of Rs. 7,05,933 .00 was shown expenditureunder different heads as detailed below. In support of such expenditure no paid vouchers made available to audit for verification . In this regardaudit obj. statement was issued to the local authority . But till the close of the audit nothing has been complied by the local authority nor producedthe vouchers before audit for verification .Hence, Rs. 7,05,933.00 is held under objection till production of the same to next audit .

Details of paid vrs. not produced before audit for verification on the a/cs of central zone,B.S.E.(o) for the yr. 2012.

Sl. No. Ref. cashbookpg.no.

Date Bill no. Vr.no. Amt.paid(Rs.) Heads of a/cs Remarks

1 2 3 4 5 6 7 81 79 5.1.12 1 1-2 8880.00 Payment to DLR 2 80 30.1.12 2 3 452718.00 Salary & advance 3 82 6.3.12 4 5 6105.00 DLR payment 4 83 14.3.12 5 6 39000.00 TA/DA paid 5 84 20.3.12 6-7 7-8 16600.00 TA/DA &vehicle charges 6 87 16.4.12 8 9 37908.00 Payment of arr. Differential

pay

7 88 20.4.12 11 12 10000.00 TA/DA& vehicle charges

8 92 28.5.12 13 14 40000.00 Do- 9 93 8.6.12 14 15 7215.00 DLR payment 10 101&107 10.8.12 22 25 36089.00 salary 11 102 3.9.12 24 44 6382.50 DLR payment 12 109 20.10.12 35 131 31768.00 salary 13 115 4.12.12 41 174 13267.50 DLR payment G.TOTAL 705933.00

STATEMENT - C (vide para no . 16.3.5 of the A.R.)

Statement showing the details of expenditure in respect of Central Zone, BSE(O) for the year 2010

1.Contingency = Rs. 1,91,541.00

49 / 100


2.Service postage stamp = Rs. 30,000.00

3.Payment of c.c = Rs. 2,01,250.50

4.Arr. salary = Rs. 7,64,875.00

5.DLR payment = Rs. 93,230.50

G.TOTAL =RS.12,80.897.00

Para no. 16.3.11 Advance Position

The advance position Of the Central zone for the year 2012 is as follows.

1. Adv. Outstanding as on 01.01.2012 = Rs. 6,77,864.00

(as per last A.R.)

2. Adv. Paid during the yr. 2012 = Rs. 1,71,300.00

3. Total =Rs.8,49,164.00

4. Adv. Adjusted during the yr. 2012

(as per cash book) = Rs. 59,500 .00

5. Adv. Outstanding as on 31.12.12

(as per audit) = Rs. 7,89,664.00

6. Adv. Outstanding as per cash book = Rs.6,04,334.00

Difference = Rs.1,85,330.00

The above difference is rolling from previous years which need be reconciled.

YEAR WISE BREAK UP OF OUTSTANDING ADVANCE

Up to 2010 592564.00

2011 80300.00

2012 116800.00

TOTAL 789664.00

PARA NO.16.3.11.1 The position of outstanding advance out of the advances paid during the year 2012 is furnished below in Statement D-1 .

STATEMENT-D1(Vde para no. 16.3.11.1 of the A.R.)Statement showing details of outstanding advance position for the yr.2012 0f central zone BSE(O),ctc.

sl.no. Name & designation of the employee Adv. Outstanding as on 31.12.12out of the adv. Paid in2012

vr. No and date Heads /Purpose

1Auitul kumar Sahu Sr.Typist. 300176/7.12.12 TA/DA

2Abhimanyu Rout, S.A 121006/14.3.12 TA/DA

3Arun Ku. Mitra,S.A 7000127/5.10.12 TA/DA

50 / 100


4Artabandhu Parida,Peon. 56007/17.3.12 TA/DA

5Bauribandhu Parida, S.A 2900172/8.11.12 cont./c.c

6Bijaya Ku. Khuntia,Peon. 42006/14.3.12 TA/DA

7Bichitrananda Samal,Peon. 5007/17.3.12 TA/DA

8Basudev Sethy, Dy. Secy. 230007/17.3.12 TA/DA

9Gopal Ch. Rao, Diarist. 115006/14.3.12 TA/DA

10Niranjan Mangaraj,S.A 200006/14.3.12 TA/DA

11Panchanan Sahu, 40006/14.3.12 TA/DA

12Pramod Ku. Kar, Watchman. 200176/7.12.12 TA/DA

13Rama Ch. Majhi,S.A 1000020/21.7.12 TA/DA

14Rabindranath Mohanty,S.A 90006/14.3.12 TA/DA

15Sudhiranjan Panda,S.A 65006/14.3.12 TA/DA

TOTAL 116800

PARA NO. 16.3.11.2 ADVANCE OUTSTANDING FOR MORE THAN ONE YEAR.

A sum of Rs. 80300.00 is shown outstanding for more than one year. The details of same are given in STATEMENT-D-2.As per G.O No. 2221/FDt.8.3.02 advance outstanding for more than one year is treated as loss to the institution and suggested for recovery.In view of the above fact it issuggested that the above amount may be recovered from the advance holders within two months from the date of receipt of Audit Report. Failingwhich the said amount will be recovered from both the advance holders and sanctioning authority on 50:50 basis as per DLFAL.No15179/28.09.13 of the Director of Local Fund Audit , Odisha, BBSR.

STATEMENT SHOWING DETAILS OF ADV. OUTSTANDING FOR THE YEAR 2011.

STATEMENT - D-2 ( Vide para 16.3.11.2 of the A/R)

SL.NO. NAME ANDDESIGNATION OF THEEMPLOYEES

Adv.outstanding formore than one year.

vr . No./ date Heads/purpose

51 / 100


1Kedarnath Mishra,s.a. 1000064/9.3.11 TA/DA,

2Niranjan Mangaraj,S.A 1400064/9.3.11 TA/DA,

3Pramodku.Kar,watchman

300183/2.8.11 TA/DA,

4Bijay ku khuntia,peon 550064/9.3.11 TA/DA,

5Dhruba ch. Dehury,R.s. 300064/9.3.11 TA/DA,

6Basudev sethy,Dy.secy. 11000189/20.8.11 TA/DA,

7RabindranathMohanty,s.a.

1400064/9.3.11 TA/DA,

8Saroj ku das,s.a. 300064/9.3.11 TA/DA,

9Avimanyu Rout,s.a. 600064/9.3.11 TA/DA,

10Sudhi ranjan panda,s.a. 9000188/18.8.11 TA/DA,

11Manas ranjanTripathy,peon

350064/9.3.11 TA/DA,

12Chitta ranjan Ray,peon 1000184/8.8.11 TA/DA,

G.TOTAL 80300

52 / 100


53 / 100



Slno Name Designation Adress Amount(In Rs:)1 Kedar nath Mishra Sr. Typist Central Zone BSE(O) 5000.002 Niranjan Mangaraj S.A Central Zone BSE(O) 7000.003 Pramod Ku. Kar Watchman Central Zone BSE(O) 150.004 Bijaya Ku. Khuntia Peon CEntral Zone BSE(O) 2750.005 Dhruba Ch. Dehury R.S Central Zone 1500.006 Basudev Sethy Dy.Secy Central Zone 45650.007 Rabindranath Mohanty S.A Central Zone 7000.008 Saroj Ku. Das S.A Central Zone 1500.009 Avimanyu Rout S.A 1500.00

10 Sudhi Ranjan Panda S.A Central Zone 6000.0011 Manas ranjan Tripathy peon Central Zone 1750.0012 Chittaranjan Ray Peon Central Zone 500.00

16.4 - SECONDARY BOARD HIGH SCHOOL,B,S.E.,CTC.(O) FOR THE YEAR -2012

Para 16.4.1 Preamble

1. Name of the Institution Secondary Board High School, Cuttack

2. Period of Accounts audited 2012 (1.1.12 to 31.12.12)

3. Time taken for audit 30.11.13 to 2.1.2014

4. No of working days consumed 30 days in terms of party

5. Name of the Head Master during the period under audit;

i) Sri Daitary Sahoo,

ii) Smt Jyostna Rani Sarangi

6. Name of the Head Master during the course of audit Smt Jyostna Rani Sarangi

7. Name of the Auditor(s)

i) Anjali Pattnaik

ii) Pragyan Mohanty

iii) Sanjukta Dalei

8. Name of the reviewing officer.

ParaNo.16.4.2 Introduction:

The Secondary Board High School is under the Direct Management of Board of Secondary Education (Odisha). The total cost of themanagement of the school is borne by the Board out of its own fund.

ParaNo.16.4.3 Scope of Audit:

The accounts of the school was last audited by the auditors of Local Fund Audit (LFA) Organization for the period from 1.1.11 to 31.12.11 andthe present audit is confined to the period from 1.1.12 to 31.12.12. The list of records and registers examined during the course of audit hasbeen furnished in statement-A attached to this report.

54 / 100


Audit faced difficulties due to non-maintenance of cashbook and disorderly arrangement of vouchers & audit papers.

ParaNo.16.4.4 Physical Verification:

The physical verification of cash balance, unused receipt books and saleable forms was conducted on 30.11.12 which agreed with the bookbalance as follows:

Sl No Particulars Physical balance Book balance Page No Excess/ shortage

1 Cash (Fees and fines) NIL NIL

2 Unused receipt books 10nos 10nos 33

3 Saleable forms 728 728 65

ParaNo.16.4.5 Financial Position:

The abstract of financial position of Secondary Board High School for the year 2012 is given below and the details of which is furnished instatement B, C & D attached to this report.

Opening balance as on 1.1.2012 10,33,756.72Receipt during the year 2012 1,01,86,270.81Total 1,12,20,027.53Expenditure during the year 2012 97,14,009.25Closing balance as on 31.12.12 as per audit 15,06,018.28Closing balance as on 31.12.12 as per cash book 13,45,291.70Differences 1,60,726.58 (Rolling as per previous A/R)

The details of C.B

Sl. no Closing balance as on 31.12.121 General cash book 7,40,028.842 Subsidiary cashbook 6,05,262.863 Fees and fines nil4 Total 13,45,291.70

Sl. no Closing balance as on 31.12.12 as per bank pass book General cash book SBI A/C No 31913624581 7,50,868.84 Subsidiary cashbook syndicate Bank A/C No 220-4501 6,05,262.86 Fees and fines Nil Total 13,56,131.70The difference between the cash book C.B and bank pass book C.B is as follows:

13, 56,131.70

(-) 13,45,291.70

10,840.00

Reconciliation of bank SBI A/C No 31913624581:

1. Balance as per cash book on 31.12.12 Rs.7,40,028.84

2 .Add Rs.10, 000/- , which was taken as advance by Sri. K.K.Rao vide ch. no. 919528 dated 20.09.2011, which was returned vide chq. no.042135 dated 03.10.2011, not shown in cashbook.

3 .Again an amount of Rs. 840 was paid to Swoyam System vide ch. No. 320146 dated 31.12.2012, which has been encashed after 31.12.2012.

ParaNo.16.4.6.2 Investment

A total investment of Rs.6,65,950 has been furnished in statement ‘E’ attached to this audit report.

ParaNo.16.4.7 Misappropriation of cash and loss of stock and stores.

No comments.

55 / 100


ParaNo.16.4.8 Advance:

The advance position of payment and adjustment for the year 2012 is given below:-

As per General cash book.

1 Advance outstanding as on 1.1.2012 1,31,950.002 Advance paid during the year 2012 91,224.003 Total 2,23,174.004 Advance adjusted during the year 2012 61,000.005 Advance outstanding as on 31.12.12 as per audit 1,62,174.006 Advance outstanding as per cash book 42,724.007 Difference 1,19,450.00

The above difference is rolling over from the previous year audit report. This may be reconciled and compliance reported.

The Details of outstanding advance (General cash book):

ADVANCE OUTSTANDING FOR 2012

Sl no Name of the person Amount Date of payment/challan no Purpose1 Sri Narayan Sahoo 11,997 17.08.2012/13298 Centre charges for exam 4126 30.03.2012/13300 Centre charges for exam 531 24.11.2012/320117 Centre charges for exam 15000 27.04.2012/321070 Centre charges for exam

1070 27.04.12/013325 Centre charge for exam

TOTAL 32724

ADV. OUTSTANDING FOR THEYEAR 2011

1 Smt Sagarika Lenka 10000 25.11.2011/321070 Centre charges for exam

TOTAL 10000

Grand Total 42724

As per subsidiary cash book:

Advance outstanding as on 1.1.2012 35,000.00Advance paid during the year 2012 1,15,181.00Total 1,50,181.00Advance adjusted during the year 2012 94,489.00Advance outstanding as on 31.12.12 as per audit 55,692.00Advance outstanding as per cashbook 55,692.00The details of outstanding Adv (Subsidiary)

1 Sri Rajkishor Choudhury 11,292 Ch. No.013326 27.04.12 Refreshment of NCC2 Smt Soubhagyamanjari Mohapatra 40,000 Ch. No. 470285 18.12.12 Prize distribution3 Smt Puspita Nayak 4400 Ch. No. 470288 22.12.12 do 55692

Abstract of outstanding adv. As on 31.12.12

General cash book 162174.00

Subsidiary cash book 55692.00

Total 217866.00

YEAR WISE BREAK UP OF OUTSTANDING ADVANCE

Up to 2010 119450

2011 10000

2012 88416(32724+55692)

TOTAL 217866

56 / 100


Para No 16.4.8.1 Advance outstanding for more than one year

It was seen from the available records that an advance of Rs 10000/- was paid to Smt. Sagarika Lenka,Asst. Computer facultyVide Ch. No 011597/25.11.11 . The same has been adjusted vide Vr.No. nil/3.7.14 ALP page 141.

,ParaNo.16.4.9 Staff Salary & Allowances:

During the year under audit a total sum of Rs.84, 84,607.00 has paid towards staff salary allowances, DLR payment, Guest faculty payment,Pension, etc including the deduction.

ParaNo.16.4.10 Fees and Fines.

The position of receipt and deposit of fees and fines for the year 2012 is given below:

1 Opening balance as on 1.1.2012 Rs.511.50

2 Receipt during the year 2012 Rs.1539.00

3 Total Rs.2050.50

4 Fees and fines deposited during the year 2012 Rs.1539.00

5 Closing balance as on 31.12.12 Rs.511.50

ParaNo.16.4.11 Scholarship

No comments

Para No.16.4.12 Audit of Receipts:

No Comments

Statement ‘A’

The details of records register produced during the course of audit of Secondary Board High School for the year 2012

1 General cash book2 Subsidiary cash book3 Vouchers4 Bank pass book & accounts statement5 Attendance register of students6 Daily collection register (DCR)7 Cash receipt book8 Pay aquittance roll9 Fixed deposit (FD)10 General advance register11 Scholarship& stipend payment register12 Stock register13 Festival advance (F.A) register14 Science stock register15 Teaching & learning material (TLM) register16 Game & sport stock register17 Receipt book stock register18 Entrance ‘FORM’ sale register Statement (B)

Showing the details of receipt of Secondary Board High School for the year 2012

Sl.no Heads of A/C Amount

1 Arr. Salary 1,98,453.00

2 Amt. received from HO towards DLR charges 1,72,773.00

3 Amt. received towards staff salary 77,99,465.00

4 Amt. received for guest Trs. 2,11,955.00

57 / 100


5 Amt. received towards contract Trs. 1,01,961.00

6 Correspondence courses 1000.00

7 Donation 5,05,737.00

8 Center charges 47,866.00

9 ECO club 2500.00

10 NCC 11,292.00

11 Motorcycle Advance 2,00,000.00

12 NRTS 720.00

13 Unspent balance refund 3850.00

14 FA 1,70,000.00

15 OC 1,00,000.00

Total 95,27,572.00

B Amt. received in subsidiary cashbook& other collection vide statement (D) 6,58,698.81

Grand total 1,01,86,270.81

Statement (C)

Showing the details of expenditure of Secondary Board High School for the year 2012

Sl.no Heads of A/c Amount

1 Staff salary payment 48,63,545.00

2 Arr. DA 1,98,453.00

3 Payments towards DLR wages 1,67,678.00

4 PT 41,125.00

5 PF 10,22,618.00

6 Pension 3,91,904.00

7 Deduction for Bank loan 4,04,317.00

8 LIC 4,03,123.00

9 Income Tax 1,48,049.00

10 Guest Tr. (payment to) 2,47,050.00

11 Payment to contract Tr. 2,33,161.00

12 Office contingency 80,332.00

13 NRTS 1740.00

14 Consumer club 6500.00

15 Center charges 47,866.00

16 NCC 11,292.00

17 Motor cycle 2,00,000.00

18 Salary of Smt. Basanti Lenka 92,682.00

19 Deposit of unspent stipend 7100.00

20 FA 1,70,000.00

21 Deduction towards staff Qrs. Rent 2,70,902.00

22 Deduction Bank commission 564.00

TOTAL 90,10,001.00

B Expenditure as per subsidiary cash book&other collection as per statement ‘D' 704008.25

Grand Total 9714009.25

Statement ‘D’ (Vide Para no. 16.4.5 Of the AR)

Statement showing details of “Receipts” & “Expenditure” relating to Subsidiary Cash book&Direct Deposit in BSE(O)

in respect of Secondary board high school for the year 2012

Sl. no Head of A/Cs OB as on 01.01.2012 Receipt during 2012 Total Expenditure during2012

C.B as on 31.12.2012

58 / 100


1 2 3 4 5 6 7

A

1 Red cross 20554.18 13735.00 34289.18 14023.00 20266.18

2 Scout 75393.40 4482.00 79785.40 312.00 79563.40

3 Prize 10220.90 26051.42 36272.32 24400.70 11871.62

4 Examination (sales of form, misc,etc)

4272.90 64237.75 68510.65 50642.75 17867.90

5 Magazine 11375.22 18674.50 30031.72 30031.72

6 Athletic 23325.95 19730.00 43055.95 26754.00 16301.95

7 P.B.F 15258.45 7470.00 22728.45 18700.00 4028.45

8 Library 23425.23 7470.00 30895.23 3138.00 27757.23

9 Tiffin 185938.23 186750.00 372688.23 127211.00 245477.23

10 Science 2358.00 26661.00 29019.00 6000.00 23019.00

11 S.S.I.P 1833.00 1548.00 3381.00 3351.00 30.00

12 N.C.C 3062.00 2505.00 5567.00 101.00 5466.00

13 Enrollment 73.00 6254.00 6327.00 6000.00 327.00

14 Development 174675.00 174675.00 174675.00

15 Cultural activity 5710.00 14780.00 20490.00 20000.00 490.00

16 Science club 4179.00 3734.00 7913.00 7913.00

17 Teaching Aids 7136.00 7136.00 7136.00

18 Sale of forms 44507.25 44507.25 44507.25

19 Admission Fees 756.00 756.00 756.00

20 Interest accruded 29024.48 25232.14 54256.62 54256.62

21 Add Unclassified Amount 182187.11 182187.11 129483.55 52703.56

TOTAL 650572.30 603989.81 1254562.11 649299.25 605262.86

B Collection amount not taken into the consolidated cash book(Direct deposited in Board Office)

1 Electricity charges Nil 23290.00 23290.00 23290.00 Nil

2 Furniture fees Nil 29880.00 29880.00 29880.00 Nil

3 Fees & Fines 511.50 1539.00 2050.50 1539.00 511.50

TOTAL 511.50 54709.00 55220.50 54709.00 511.50 Grand Total(A+B) 651083.80 658698.81 1309782.61 704008.25 605774.36

Statement ‘E’

Showing the details of investment during 2012 of SBH

Sl.no Name of the funds Name of thebank

FDR no. Date of issue Amt in Rs. Date of maturity Matured value Interest on fineddeposit

1 Tiffin- I UCO Bank 252162 13.12.10 200967 13.12.15 294988 7.75%2 Tiffin- II UCO Bank 222085 13.12.10 16636 13.12.15 7.75%3 Red cross UCO Bank 252197 13.12.10 56303 13.12.15 82644 7.75%4 Scout UCO Bank 252189 13.12.10 56303 13.12.15 82644 7.75%5 Library UCO Bank 252171 13.12.10 28152 13.12.15 41323 7.75%6 P.B.F UCO Bank 252154 13.12.10 70380 13.12.15 103307 7.75%7 Roupya Ranjan Biswal(Endowment

Fund)UCO Bank 209135 09.08.04 20000 9.8.14

8 Rajesh Das(Endowment Fund) UCO Bank 309256 21.08.08 13000 21.8.13 9 Mayadhan Nanda(Endowment Fund) UCO Bank 373132 20.05.09 29534 20.5.14 10 (Endowment Fund) 809240500120

25107.06.12 62625 7.12.12

59 / 100


11 (Endowment Fund) 80924050011930

23.05.12 54750 23.11.12 62142.46 8.75%

12 (Endowment Fund) 80924050012025

21.11.12 57300 21.5.13 59614 8%

665950

16.5 - Sambalpur zone for the year 2012

i. Name of the Institution :- Board of Secondary Education, Odisha, Sambalpur Zone.ii. Period of accounts audited :- 01.01.2012 to 31.12.2012iii. Time taken for audit :- 30 days in terms of party. 02.08.2013 to 27.11.2013iv. Name of the Dy. Secy. During the accounts audited :- Sri Suryamani Majhiv. Name of the Dy. Secy. at the time of audit. :- 1. Sri Suryamani Majhi

(02.08.2013 to 14.10.2013)

2. Sri Birakishore Sahoo

(15.10.2013 to 31.10.2013)

3. Sri Girish Ch. Pradhan

(01.11.2013 to 11.11.2013)

4. Sri Gopal Behera

(11.11.2013 to till date.)vi. Name of the auditor. :- Smt. Anjali Pattnaik

Para No. 16.5.2:-

This institution started functioning in the year 1975. Its jurisdiction covers nine(9) districts namely Sambalpur, Debagarh, Bargarh,Nuapada, Jharsuguda, Kalahandi, Bolangiri, Sonepur& Sundargarh. At present its office if functioning at a rented building at Goal Bazar (SenPark), Sambalpur.

Para No. 16.5.3:-

The accounts of the this institution was last audited by LFA (Finance Department upto 31.12.2011. the present audit confined its scrutinyof accounts for the year 2012 i.e. from 01.01.2012 to 31.12.2012.

Para No. 16.5.4:- Physical Verification.

Physical verification of cash, unused receipt books, postage stamps and saleable forms and registers etc. was conducted on commencingof audit i.e. on 02.08.2012 which agreed with the book balance of the day before transaction.

Particulars Physical balance Book Balance Difference Ref. Page no.Cash 24170.15 24170.15 Nil 122Un-used receipt books 7 nos. 7 nos. Nil 122Postage Stamp 6856.00 6856.00 Nil 41

60 / 100


Para No. 16.5.5:- Financial Position.

An abstract of the financial position of BSE, Sambalpur Zone for the year 2012 is furnished below. The details head wise and expenditureof the same have been furnished in statement “B” & “C” respectively enclosed to this report.

Opening balance as on 01.01.2012. Rs. 44,63,974.03Receipt during the year 2012-13. Rs. 49,21,482.00Total Rs. 93,85,456.03Expenditure during the year 2012-13. Rs. 13,88,557.00Closing balance as per cash book. Rs. 79,96,899.03Closing balance as per audit . Rs. 79,92,844.03Difference Rs. 4,055.00

Details of closing balance as on 31.12.2012:-

Sl. No. Name of the Bank & A/c No. As per audit/ cash book As per pass book. Differencei. U/Co SB A/c No. 01220101007551, Sambalpur Rs. 56,96,797.56 Rs. 56,96,797.56 Nilii.. SBI A/c No. 10856684061, Sambalpur Rs. 55,481.32 Rs. 51,426.32 4055.00iii. SBI Savings A/c No. Rs. 22,39,725.00 Rs. 22,39,725.00 Niliv. Cash Rs. 4,895.15 Rs. 4,895.15 v. Un paid advance Nil Nil

Reconciliation as on 31.12.2012.

Details of CB as per cash book as on 31.12.2012.

Cash in hand Rs. 4,895.15U/Co Bank Rs. 56,96,797.56SBI current A/c Rs. 55,481.32

SBI saving A/c Rs. 22,39,725.00TOTAL 7996899.03

Details of CB as per audit as on 31.12.2012.

Cash in hand Rs. 4,895.15U/Co Bank Rs. 56,96,797.56SBI current A/c Rs. 51,426.32 (After Reconciliation)SBI saving A/c Rs. 22,39,725.00 Total Rs. 79,92,844.03Reconciliation

CB as on 31.12.2012 in cash book SBI, current A/c Rs. 55,481.32

(I)Deduct less expenditure booked in the cash book (-)Rs 4700.00

(Actual expr. as per Vr. 74265.00

Expr.booked in cash book 69565.00

Difference 4700.00)

(II) Add ch.no.185216 issued on27.12.12 but not encashed (+) 112.00

(III) Add Ch.No.185214 issued on 21.12.12 but not encashed (+) 533.00(IV) C.B as per Bank Pass Book 51426.32

61 / 100


Para No. 16.5.6:-

During the year 2012 a total sum of Rs. 13,04,000.00 was received from the head office B.S.E. (O), Cuttack by transfer of fund from Bankto bank. The details of which are furnished below. :-

Date of credit in pass book and cash book AmountDt. 29.02.2012 Rs. 2,00,000.00

19.3.2012 Rs. 10,000.0016.04.2012 Rs. 10,000.0023.05.2012 Rs. 2,50,000.0003.07.2012 Rs. 2,00,000.0021.08.2012 Rs. 3,49,000.0011.09.2012 Rs. 10,000.0030.10.2012 Rs. 25,000.0016.11.2012 Rs. 2,50,000.00

Total Rs. 13,04,000.00Para No. 16.5.7:- Bank draft sent to BSE(O), Cuttack.

During the year 2012-13, bank drafts of Rs. 30,89,157.00 was sent to Board of Secondary Education (Cuttack, Odisha. These drafts werereceived from various schools of the Sambalpur zone under B.S..E., Odisha. Details of the same is furnished below. :-

Sl. No. No. of BD Amount Letter No. & Date1. 52 Rs. 46,785.00 27/05.01.20122. 15 Rs. 26,00,750.00 164/02.02.20123. 4 Rs. 2,625.00 220/16.02.20124. 1 Rs. 610.00 850/19.04.20125. 399 Rs. 2,03,700.00 893/19.04.20126. 7 Rs. 3,600.00 938/19.06.20127. 427 Rs. 1,11,897.00 1120/06.08.20128. 53 Rs. 16,545.00 1231/30.08.20129. 4 Rs. 1,545.00 1585/02.11.2012

10. 195 Rs. 1,01,100.00 Total Rs. 30,89,157.00

Para No. 16.5.8:- Audit of Receipts.

The details of receipts during the year 2012 is furnished in Statement-B attached to this report. The abstract of which is furnished below.

Cash receipt 3445436

Receipt from H.O 1304000

Bank interest 172046

Total 4921482

Para No. 16.5.9:- Advance..

The advance ledger has not been maintained properly, maintenance of the same in proper format, need be ensured henceforth. Theposition of advance (Paid and adjusted) for the year 2012 on account of BSE(O) Samablpur zone has been worked out by audit basing on cashbook, paid vouchers and last year audit report. An abstract position on advance in furnished below. The person wise details has been enlisted instatement “D” enclosed to this report.

i. Advance outstanding as on 01.01.2012 Rs. 17,68,798.34ii. Advance paid during the year 2012 Rs. 3,38,500.00iii. Total Rs. 21,07,298.34iv. Advance adjusted during Rs. 2,39,485.00v. Advance remained outstanding as on 31.12.2012 as per audit Rs. 18,67,813.34 Advance outstanding as per cash book Rs. 18,76,702.34 Difference Rs. 8,889.00

The above difference amount has been rolling over prior to 01.01.2011 as per previous audit report.

62 / 100


Para No. 16.5.9.1:- Advance outstanding for more than one year..

As per G.O. No. 2221/F dt. 08.03.2002 of Finance Deptt. Govt. of Odisha unadjusted advance rolling for more than one year is a loss tothe Auditee Organisation. Further as per DLFA L.No. 15179/ Dt.28.09.13 in case of non recovery /adjustment of out standing advance from theadvance holders within two months from the date of receipt of audit report the said amount will be recovered from the advance holders and thesanctioning authority on 50:50 basis.The advance of Rs. 119600.00 outstanding against the staff relating to the year 2011 as on 31.12.12 aredetailed below. The same need be recovered /adjusted and compliance reported.

STATEMENT- D-1 (Vide Para16.5 of the A/R

Details ofoutstanding advance for the year 2011

Sl.No Name of the employees Vr.No. & Date Adv. Paid Purpose

1Balaram Hota,S.A 254/28.12.11 1000T.A

Total 1000

2Bhimsen Nayak,S.A 66/9.3.11 4000T.A

107/13.4.11 13000-do-

111/28.5.11 14000-do-

133/6.7.11 500-do-

168/18.8.11 3500-do-

228/21.11.11 500-do-

Total 35500

3Guru Ch. Barik 206/21.10.11 500-do-

229/21.11.11 400-do-

Total 900

4Jogendra Bhoi 154/16.8.11 500T.A

176/13.9.11 150-do-

177/13.9.11 150-do-

Total 800

5Upendra Mirdha,Diarist 133/6.7.11 200T.A

166/18.8.11 2500-do-

208/25.10.11 13000-do-

Total 15700

6Kailash Ch. Behera,S.O 133/6.7.11 500T.A

149/16.8.11 400-do-

165/18.8.11 3000-do-

187/17.9.11 4000-do-

201/21.10.11 3000-do-

205/21.10.11 4000-do-

209/25.10.11 500-do-

224/21.11.11 500-do-

233/21.11.11 1000-do-

239/5.12.11 500-do-

Total 17400

7Md. Naseem,S.A 156/16.8.11 500T.A

175/13.9.11 350T.A

Total 850

8Sanjaya Ku. Swain,Peon 157/16.8.11 200T.A

63 / 100


174/13.9.11 150T.A

Total 350

10Subhasish Sarkar,S.A 65/9.3.11 4000T.A

Total 4000

11Gopal Behera,S.A 60/9.3.11 2000T.A

Total 2000

12Dibyaraj Chhatria,S.A 63/9.3.11 4000T.A

148/16.8.11 400T.A

186/17.9.11 11000T.A

188/17.9.11 2000T.A

233/21.12.11 500T.A

225/28.12.11 500T.A

Total 18400

13Arun Ku. Mohapatra,S.A 152/16.8.11 400T.A

178/13.9.11 4000T.A

207/25.10.11 12000T.A

Total 16400

14Arun Ku. Dev,S.A 66/9.3.11 3000T.A

167/18.8.11 3000T.A

Total 6000

16Prakash Samantray,Peon 133(B)/6.7.11 300T.A

Total 300

G.Total 119600

Para No. 16.5.9.2:- Advance outstanding for the year 2012.

The details of outstanding advance for the year 2012 is furnished below.

STATEMENT-D-2(Vide para 16.5.of the A/R)

Details of advance outstanding for the year 2012

Sl.No Name of the employees Vr.No. & Date Adv.outstanding Purpose

1Balaram Hota,S.A 16/9.1.12 500T.A

31/31.1.12 500T.A

480/22.12.12 600T.A

Total 1600

2Bhimsen Nayak,S.A 9/9.1.12 600T.A

24/20.1.12 2500T.A

44/13.3.12 4000T.A

116/23.5.12 19000T.A

125/7.6.12 8500T.A

155/9.7.12 3000T.A

195/23.9.12 5000T.A

64 / 100


242/6.9.12 3500T.A

363/31.10.12 11000T.A

473(6)/11.12.12 2500T.A

486/22.12.12 3000T.A

Total 62600

3Guru Ch. Barik, Peon 10/9.1.12 400T.A

Total 400

4Upendra Mirdha,Diarist 39/5.3.12 2500T.A

115/23.5.12 26000T.A

196/23.5.12 3500T.A

Total 32000

5Kailash Ch. Behera,S.O 7/9.1.12 600T.A

22/20.1.12 2500T.A

56/19.3.12 10000T.A

77/26.3.12 3000T.A

103/18.4.12 10000T.A

205/3.8.12 600T.A

272/5.10.12 3500T.A

472/17.12.12 1200T.A

Total 31400

6Md. Naseem,S.A 14../9.1.12 500T.A

Total 500

7Sanjaya Ku. Swain 51/16.3.12 300T.A

114/23.5.12 22000T.A

271/25.9.12 500T.A

364/31.10.12 16000T.A

Total 38800

8Subasish Sarkar,S.A 41/13.3.12 4000T.A

Total 4000

9Suryamani Majhi,Dy.Secy. 265/7.9.12 3000v

266/11.9.12 10000T.A

473(2)/11.12.12 600T.A

479/22.12.12 600T.A

Total 14200

10Dibyaraj Chhatria,S.A 15/9.1.12 500T.A

32/31.1.12 500T.A

33/31.1.12 3000T.A

Total 4000

11Arun Ku. Mohapatra,S.A 300T.A

Total 300

12Birakisore Sahoo 43/13.3.12 4000T.A

240/6.9.12 2500T.A

483/22.11.12 200T.A

65 / 100


Total 6700

12Arun Ku. Dev,S.A 42/13.3.12 4000T.A

241/6.9.12 3000T.A

482/22.12.12 200T.A

Total 7200

13Abhimanyu Kar,S.A 393/23.11.12 3500T.A

471/7.12.12 3300T.A

473(3)/11.12.12 6000T.A

473(4)/11.12.12 3000T.A

481/22.12.12 3000T.A

484/22.12.12 4000T.A

Total 22800

14Sk. Abdul Quami, Peon 390/15.11.12 3500T.A

Total 3500

15Prakash Samantray,Peon 478/22.12.12 3000T.A

Total 3000

16K. Krishna Rao,S.A nil/22.1212 4000T.A

Total 4000

G.Total 237000

Para No. 16.5.9.3:- Year-wise break-up of outstanding advance.

The Year-wise break-up of outstanding advance for Rs.1867813.34 as on 31.12.2012 is furnished below.

Up to 2010 Rs.1511213.34

2011 Rs.119600.00

2012 Rs.237000.00

TOTAL: Rs.1867813.34

Para No. 16.5.10:- Persistent Irregularities ..

In spite of several instruction and suggestion issued in last & previous audit , the following irregularities were noticed in the cash book andstock and store register/account. So effective steps may be taken immediately for redressal of the said omissions and compliance reported.

i) Each and every entry in the cash book was not initiated by the Dy. Secy. of the zone.ii) Advance ledger and register of outstanding advance was not properly maintained, whit making adjustment of advance the date and

voucher number of advance paid need to be clearly indicated. iii) Half yearly physical verification of cash stock and stores, stationary from etc. was not at all conducted during the year 2012 this need be

ensured henceforth and result of the same need be recorded in the concerned stock register with seal and signature with date.iv) The stock register showing the details of issue with acknowledgement of the receiving officials has not been obtained. The balance of

stock need be clearly worked out after each transaction of stock register.

Para No. 16.5.11:- Previous Audit ..

The audit reports issued by the Dist. Audit Office, LFA is sent to the Sambalpur zone office just before the commencement of this audit.The local authority assured the present audit to submit the compliance report as soon as possible.

Para No. 16.5.12:- Security Deposit ..

No security deposit was realised from the person handling cash, stock and stores. This need be ensured henceforth and compliance reported.

66 / 100


Para No. 16.5.13:- House Rent of Office Buildings ..

It is observed that the zone office is functioning in a rented building (two owner) near “Senpark” at- Sambalpur. During the year 2011 atotal sum of Rs. 2,46,800.00 was paid to the land lord towards rent. As such house rent was paid upto the month of November-2011. Details of thehouse rent are furnished below. :-

Hose owner- Rudra Keshari Biswal.

Months Cheque No & Date Amount January-12 975646/07.03.2012 Rs. 10,000.00February-12 Rs. 10,000.00

March-12 975658/03.04.2012 Rs. 10,000.00April-12 975667/24.05.2012 Rs. 10,000.00May-12 975679/06.06.2012 Rs. 10,000.00June-12 975674/06.07.2012 Rs. 10,000.00July-12 975686/04.08.2012 Rs. 10,000.00

August-12 975689/05.09.2012 Rs. 10,000.00September-12 975699/05.10.2012 Rs. 10,000.00

October-12 18518/01.11.2012 Rs. 10,000.00November-12 185197/06.12.2012 Rs. 10,000.00

Total Rs. 1,10,000.00Sailchdra Ku. Singh (2nd house owner)

January-12 975647/07.03.2012 Rs. 10,000.00February-12

March-12 975659/03.04.2012 Rs. 5,000.00Ar. Nov-05 to Oct-11 975662/21.05.2012 Rs. 40,000.00

O/o Memo No. 3563(3)/dt. 09.04.2012

April- 12

975663/22.05.2012 Rs. 5,000.00

Ar. 01.11.2011 to31.04.2012 & June-12

975675/06.07.2012 Rs. 19,000.00

Ar.01.11.2005 to31.10.2011 & May-12

975678/ Rs. 15,800.00

Rs. 7,000.00July-12 975687 Rs. 7,000.00Aug-12 975690 Rs. 7,000.00Sept.-12 975698 Rs. 7,000.00Oct.-12 785182 Rs. 7,000.00Nove-12 185198 Rs. 7,000.00

Total Rs. 1,36,000.00 Grand Total Rs. 2,46,800.00

Para No. 16.5.14:- Log Book of Telephone ..

No log book of telephone of the zone office was maintained during the year 2012. Maintenance of the same may be ensured henceforth.

Para No. 16.5.15:- Stock position of Text book and its sale.

The text book stock position is furnished in the statement “E-1 to E-3” of the this report. On verification of text book account nodiscrepancy was found in stock by audit.

General Remarks:-

In view of remarks and suggestion given in the fore going paragraphs of the report, the state of maintenance of accounts records andregisters needs further improvement.

Statement “A”

Statement showing the list of records and registers examined in

67 / 100


course of audit on account of BSE(O) Sambalpur Zone, for the year 2012

1. Cash Book2. DCR3. Misc. Receipt Book4. Paid vouchers5. SBI and UCO Bank Pass Book/Scroll.6. Examination account (HSC)7. Stamp account and Issue Register8. Misc. receipt stock register.9. General stock register.

10. Text book account11. R & G account12. HSC form and DCR account.13. Correspondence course account.14. Madhyama and Prathama Account.

Statement “B”

Showing the details of receipt on the accounts

of BSE(O) Sambalpur zone for the year 2012

Sl. No Head of Account Amount1. Provisional certificate Rs. 400.002. Tatkal (P.C) Rs. 600.003. Mark sheet Rs. 90,900.004. Tatakal mark sheet Rs. 1,54,100.005. Particulars Rs. 7,100.006. Tatakal (Particulars) Rs. 8,000.007. CC Admission Rs. 1,01,105.008. L/N Rs. 3,000.009. TABN Rs. 300.00

10. RTI Rs. 101.0011. Audit Recovery Rs. 805.0012. TC Rs. 1,40,200.0013. SLC Rs. 1,68,440.0014. Admin. Rs. 1,37,335.0015. Addl. Mark Rs. 6,06,200.0016. Enrolment Rs. 46,600.0017. OPC Charge Rs. 87,700.0018. OPC centre charge Rs. 41,180.0019. CC CLC Rs. 37,620.0020. Age Certificate Rs. 1,000.0021. Misc. Rs. 6,141.0022. Other Rs. 38,859.0023. R & G Rs. 17,67,750.00

Total cash receipt Rs. 34,45,436.00 Receipt from HO Rs. 13,04,000.00 Receipt from Bank Interest (+) Rs. 1,72,046.00

Grand Total 4921482.00

68 / 100


Statement “C”

69 / 100


Statement showing the details of expenditure of BSE(O) Sambalpur Zone for the year 2012

Sl. No Head of Account Amount1. HR Rs. 2,61,800.002. Electric Charge Rs. 8,733.003. Phone Rs. 4,523.004. Postal Stamp Rs. 60,000.005. Store Rs. 17,135.006. DL Contingency Rs. 2,71,510.007. TA Paid Rs. 1,50,350.008. TA Advance Rs. 3,33,500.009. Leave Salary Rs. 1,39,669.00

10. Contingency Rs. 1,41,337.00 Total Rs. 13,88,557.00

Statement – D

Details of Advance position of BSE(O), Sambalpur zone for the year 2012Sl. No Name & Designation

of employeesAdvance

outstanding as on01.01.12

Advance duringthe year 2012

Total Advance adjustedduring the year

2012

Advanceoutstanding as on

31.12.12

Advanceoutstanding for

2011

1 Marketswar Roy, D.S 2500.00 - 2500.00 - 2500.00 -

2 Amar Behera S.A 116050.00 - 116050.00 - 116050.00 -

3 Mayadhar Sahoo, SO 200.00 200.00 - 200.00 -

70 / 100


4 Amiya PrasadMohapatra, SO

93260.00 - 93260.00 - 93260.00 -

5 Aruna Kumar Deb, SA -38250.00 -38250.00 - -38250.00 -

6 Aswin Kumar Mishra,SA

224.00 - 224.00 - 224.00 -

7 Aruna Kumar Roy, A.Secy.

-4965.00 - -4965.00 - -4965.00 -

8 Bata Krishna Swin, SO 675.00 - 675.00 - 675.00 -

9 Balaram Hota, SA 49970.00 1600.00 51570.00 - 51570.00 1000.00

10 Bhima Sen Nayak, SA 76800.00 62600.00 139400.00 - 139400.00 35500.00

11 Kirti Kumar Patel 5859.00 - 5859.00 - 5859.00 -

12 Bisek Sema Try.Sarkar.

1410.00 - 1410.00 - 1410.00 -

13 Sudarshan Sahu,Dairist

20763.00 - 20763.00 - 20763.00 -

14 Bidesi Bisi, Dairist 25900.00 - 25900.00 - 25900.00

15 Gobinda Param Guru,Try. Sarkar

3000.00 - 3000.00 - 3000.00 -

16 Debraj Rana, SA 24090.00 - 24090.00 24000.00 90.00 -

17 Girish Ch. Pradhan ,SO

6547.00 8800.00 15347.00 12300.00 3047.00 -

18 Artabandhu Chandan 1566.00 - 1566.00 - 1566.00 -

19 Guru Charan Barik 5292.00 400.00 5692.00 - 5692.00 900.00

20 Jogendra Soren 81870.00 - 81870.00 - 81870.00 800.00

21 Manehan Bhoi, Peon 670.00 - 670.00 - 670.00 -

22 Jagannath Soren 32722.00 - 32722.00 - 32722.00 -

23 Upendra Mirdha, Dairist 45400.00 32000.00 77400.00 24300.00 53100.00 15700.00

24 Kailash Ch. Behera,SO

100045.00 31400.00 131445.00 - 131445.00 17400.00

25 Rana Rout 230.00 - 230.00 - 230.00 -

26 Khyama Sagar Nayak 7990.00 - 7990.00 5000.00 2990.00 -

27 Jitendra Ku. Nayak,Typist

21300.00 - 21300.00 - 21300.00 -

28 Laxmananda Nayak,Typist

2017.00 - 2017.00 - 2017.00 -

29 MD Naseem, SA 23646.00 5500.00 29146.00 5000.00 24146.00 850

30 Rabindra Padhi, Typist 27580.00 - 27580.00 - 27580.00 -

31 Sagan Majhi,Watchman

4300.00 - 4300.00 - 4300.00 -

32 Ranji Ku. Das 98845.00 - 98845.00 - 98845.00 -

33 Sukhadev Naik, Peon -1715.00 - -1715.00 - -1715.00 -

34 Sudip Rout, SA 17500.00 - 17500.00 - 17500.00 -

35 S.K. Alam, SA 150.00 - 150.00 - 150.00 -

36 Pitambar Mohanty, SO 1580.00 - 1580.00 - 1580.00 -

71 / 100


37 Sanjaya Ku. Swain,Peon

143475.00 38800.00 182275.00 - 182275.00 350.00

38 Subhasis Sankar, SA 61049.00 4000.00 65049.00 50600.00 14449.00 4000.00

39 Debendra Behera, SA 340.00 - 340.00 - 340.00 -

40 Pradeep Chauhan. 1450.00 - 1450.00 - 1450.00 -

41 Suryamani Majhi 1700.34 14200.00 15900.34 1800.00 14100.34 -

42 Dharmendra Patra, SO 195.00 - 195.00 - 195.00 -

43 Asis Biswal, SO 4500.00 - 4500.00 - 4500.00 -

44 Narahansi Swain, peon 120.00 - 120.00 - 120.00 -

45 S.S. Moharana, Peon 31350.00 - 31350.00 - 31350.00 -

46 Sibu Soren, Peon 93864.00 - 93864.00 - 93864.00 -

47 Mrutyunjay Bhoi, SA 120.00 - 120.00 - 120.00 -

48 Gopal Behera, SA 9070.00 - 9070.00 - 9070.00 2000.00

49 Bichitrananda Nayak, 26580.00 - 26580.00 - 26580.00 -

50 Dibyaraj Chhatria 311773.00 4000.00 315773.00 - 315773.00 18400.00

51 Chakradhar Mohapatra, 1620.00 - 1620.00 - 1620.00 -

52 Ashok Kumar Das 320.00 - 320.00 - 320.00 -

53 M.S. Nayak, A. Secy. 400.00 - 400.00 - 400.00 -

54 P. Mishra, D/S 425.00 - 425.00 - 425.00 -

55 Kelucharan Singh, SO 8400.00 - 8400.00 - 8400.00 -

56 Krushna Ch. Sethy 140.00 - 140.00 - 140.00 -

57 Aruna Ku. Mohapatra 165600.00 300.00 165900.00 - 165900.00 16400.00

58 Birakishore Sahoo 55050.00 6700.00 61750.00 2000.00 59750.00 -

59 Anam Das, D/S 10000.00 - 10000.00 - 10000.00 -

60 Pradeep Ku. Dev. 437.00 - 437.00 - 437.00 -

61 Arun Ku. Dev. 24308.00 7200.00 31508.00 18600.00 12908.00 6000.00

62 Less shown in cashbook

-35544.00 - -35544.00 - -35544.00 -

63 Discrepency in cashbook

-11650.00 - -11650.00 - -11650.00 -

64 Ramakrishna Purohita,Ex. D/s

585.00 - 585.00 585.00 - -

65 Abhimanyak Kar, SA 400.00 86800.00 87200.00 64400.00 22800.00 -

66 S.K. Adbul Quami,Peon

5400.00 17900.00 23300.00 19800.00 3500.00

67 Prakash Samantray 1800.00 4200.00 6000.00 3000.00 3000.00 300.00

68 K.Krishra Rao, SA 500.00 12100.00 12600.00 8100.00 4500.00 -

TOTAL 1768798.34 338500.00 2107298.34 239485.00 1867813.34 119600.00

Statement-E1

Class-IX

SahityDhara

Madhyamika HindiChandrika

Hindi Bya Guludase-E-Urdu

Skill ofcommon

Eng.

Learn andpracticegrammar

HindiManjali

Sanskrit Sahityasudha

Madhyamika

Bijagant

BhautikaBigyan

72 / 100


1 2 3 4 5 6 7 8 9 10 11 12 13 14

OpeningBalance

- - - - - - - - - - - - -

Receivedfrom HO,Cuttack

80000 85000 1300 53000 600 81000 73000 44000 44000 33000 1000 85000 71900

Total 80000 85000 1300 53000 600 81000 73000 44000 44000 33000 1000 85000 71900

Bookdeliver toSc & St

4225 4225 - 2301 - 4225 4225 2301 1924 1924 - 4225 4225

Book sold 73770 74037 1256 49647 171 72764 66773 40734 34417 25792 1000 77557 65331

Total issue 77995 78262 1256 51948 171 76989 70998 43035 36341 27716 1000 81782 69556

ClosingBalance

2005 6738 44 1052 429 4011 1997 965 7659 5284 - 3218 2344

Madhyamika Jyamiti

Jiba Bigyan Bhugal ‘O’Arthaniti

15 16 17 18

- - - -

75500 85000 69500 71000

75500 85000 69500 71000

4225 4225 4225 4225

67692 78331 64320 63837

71917 82556 68545 68062

3583 2444 955 2938

StatementE2

Stock position of Text Book of Class-X as on 31.12.12

Sl. No Amasahitya English EnglishGrammer

Hindi Bharati Ganita Bi Samajika TrigonoMetry

Toper-2011

1 OB 50 - - 1837 6525 - - 414

2 Book 15800 13800 15800 10600 12800 15800 10800 3000 150

73 / 100


Received fromHO

3 Total 15850 13800 15800 12437 19325 15800 10800 3414 150

4 Books deliveryto St & Sc

1762 1762 1762 553 1762 1762 1762 - 116

5 Books sold 14088 12038 14038 9359 15398 14038 9038 3414 -

6 Totalutilised 15850 13800 15800 9912 19325 15800 10800 3414 116

7 CB as on31.12.12

- - - 2525 - - - - 34

Statement- E3

Sale of Text Book for CT

SamajikaBigyana

SikhyaPadhati

Sikhya

Bigyan

Ganita SikhyaDana Padhati

Odiya SikhyaDana Padhati

Bigyan SikhyaDana Padhati

PathyakramaSamalochan ‘O’

Sampadana

Bikash bhitikaSamajika Sikhya

TeachingEnglish

Swastyakala “O’Karma Sikhya

UrduMethod

OpeningBalance

3 3 4 3 4 3 3 2 3 -

ReceivedfromCTC

500 520 520 540 500 520 520 520 520 -

Total 503 523 524 543 504 523 523 522 523 -

Booksold

148 162 161 160 160 160 161 161 158 -

Closing

Balance

355 361 363 383 344 363 362 361 365 -


74 / 100


Slno Name Designation Adress Amount(In Rs:)1 Gopal Behera,S.A S.A BSE(O) Sambalpur Zone 1000.002 Sri Suryamani

Majhi,Dy.Secy.Dy.Secy. BSE(O) , Sambalpur Zone 59800.00

3 Md. Naseem, Sr. Asst. Sr. Asst. BSE, Odisha, SambalpurZone.

425.00

4 Prakash Samantaray, Peon BSE, Odisha, SambalpurZone.

150.00

5 Arun Kumar Mohapatra,SA

SA BSE, Odisha, SambalpurZone.

8200.00

6 Arun Kumar Dev, SA SA BSE, Odisha, SambalpurZone.

3000.00

7 Dibyaraj Chhatria, SA SA BSE, Odisha, SambalpurZone.

9200.00

8 Subasis Sarkar, Sr. Asst. Sr. Asst. BSE, Odisha, SambalpurZone.

2000.00

9 Sanjaya Kumar Swain,Peon

Peon BSE, Odisha, SambalpurZone.

175.00

10 Kailash Behera, SO SO BSE, Odisha, SambalpurZone.

8700.00

11 Balarama Hota, Sr. Asst. Sr. Asst. BSE, Odisha, SambalpurZone.

500.00

12 Upendra Mirdha, Diarist Diarist BSE, Odisha, SambalpurZone.

7850.00

13 Jogendra Bhoi, Peon Peon BSE, Odisha, SambalpurZone.

400.00

14 Guru Charan Barik SA BSE, Odisha, SambalpurZone.

450.00

15 Bhimsen Nayak, Sr. Asst. Sr. Asst. BSE, Odisha, SambalpurZone.

17750.00

16.6 -

Draft audit report on the accounts of B.S.E (O), Cuuttack, Balasore zone, Balasore for the year 2012

PARA No. 16.6.1 PREAMBLE:

a)Name of the institution B.S.E(O) Balasore zoneb)Period of accounts audited 01.01.12 to 31.12.12c)Time taken for audit 01.02.14 to 15.03.2014d)Total man days consumed 30 days in terms of party.e)Name of the Deputy Secretary 1) Sri Pradeep Kr. Chauhan 1.1.12 to 30.10.12

2) Sri Rama Ch. Nayak I/C Dy.Secy. 1.11.12 to 31.12.12f)Name of the Dy.Secy at the time of audit 1)Sri Suryamani Majhi (on leave)

2) Sri Debanda Nayak, Asst.Secy, I/C Dy.Secy.g)Name of the Auditor(s) 1) Srinibas Mishra

2) Bijaya Kr. Das

PARA No. 16.6.2 INTRODUCTORY.

This zone office started functioning in the year 1987. Its jurisdiction covers Balasore ,Bhadrak, Mayurbhanj, and Keonjhar districts.

PARA No. 16.6.3 SCOPE OF AUDIT.

The accounts of this institution was last audited by the auditors of L.F.A organization up to 31.12.11.Hence this audit is confined itsscrutiny of its accounts from 1.1.12 to 31.12.12.

The list of records and registers produced and verified by audit are furnished in Statement-A enclosed to this report.

75 / 100


PARA No. 16.6.4 PHYSICAL VERIFICATION.

The physical verification of cash,postage stamp etc. was conducted on 1.2.14 and found to be agreed with book balance as follows.

Particulars Date Amount Ref.to page no.

1. Cash. 1.2.14 29137.00 111

2. Postage Stamp. 1.2.14 53667.00 37

PARA No.16.6.5 FINANCIAL POSITION.

The abstract of the financial position of B.S.E (O) Balasore zone for the year 2012 is furnished below. The details of receipt and expenditure arefurnished in Statement-`B’ and`C’ attached to this report.

A O.B as on 1.1.12

In cash 10290.00

In bank 250572.60

260862.60

B Receipt during the year 2012 4077575.00C Total 4338437.60D Expenditure during 2012 767943.00E C.B as on 31.12.12 as per audit 3570494.60F C.B as per Cash Book

Cash in hand 71734.00

In bank 3407269.60

3479003.60

E Difference 91491.00

Reason of difference between Audit figure and Cash Book figure.

a) C.B as per Cash Book 3479003.60

b) Deduct Cash position excess

76 / 100


shown in Cash Book on 2.8.12 (-) 5420.00

c)Add interest on 31.12.12 not

taken to cash book. 01) 30235.00

02) 34501.00

d)Add funds transferred from H.O

not accounted for in Cash Book

on 11.09.12 10000

on30.10.12 20000 30000.00

e)C.B increased by 22500/-

(Instead of taking C.B 1757308 as

Per pass book C.B was taken as

1779808) (-)22500.00

g) RTI 700.00

h)Receipt not taken to Cash Book 10575.00

i)Amount drawn not accounted for

in the Cash Book. 13400.00

Total 3570494.60

DETAILS OF BANK PASSBOOKS

Sl.No Name of the bank/A/C No Balance as per Cash Bookas on 31.12.12

Balance as per PassBookas on 31.12.12

Difference

1 UCOBank A/C No 04620100005069 1842810.30 1577656.30 2651542 SBI C/A A/C No 1157505092 22680.00 25994.55 -3314.553 SBI S.B A/C No 1157513706 1530750.30 1578965.30 -48215.004 UCOBankC/A A/C No04620200000553 11029.00 11029.00 P.B not produced Total 3407269.60 3193645.15 213624.455 AddRTIA/C No102210100013296Andhra

bank not reflected in C.B661.00 700.00 -39.00

Grand Total 3407930.60 3194345.15 213585.45

Inspite of issue of objection memo the UCO Bank C/A account No 553 could not be produced to audit.The balance position of the said A/c wastaken as mentioned in the cash book. However , steps need be taken to produce the same before next audit.

Reconciliation of Bank figure.

SBI Balasore C/A No 5092

Balance as per pass book as on 31.12.12 25994.55Receipt not reflected in Cash Book (-) 3314.55

Balance as per pass book as on 31.12.12 22680.00

2.SBI Balasore S.B A/C No. 13706

77 / 100


Balance as per cash book as on 31.12.12 1530750.30Deduct excess receipt shown in cash book on 110.08.12

Add Cash deposits not reflected in cash book

14.08.12

16.08.12

16.08.12

17.08.12

11.09.12

30.10.12

5.11.12

6.11.12

27.11.12

Add interest on 31.12.12 not taken to cash book

Deduct inter branch fee not taken to cash book on 17.08.12

On 6.11.12

Deduct excess drawl by bank not reflected in cash book on31.12.12

(-)22500.00

1250.00

2350.00

2350.00

700.00

10000.00

20000.00

550.00

1125.00

2250.00

30235.00

(-)25.00

(-)25.00

(-)45.00

Balance as per pass book as on 31.12.12 1578965.30

UCO Bank S.B A/C No 5069

Balance as per cash book as on 31.12.12 1842810.30Add interest not taken to cash book

On 4.1.12 29614.00

On5.7.12 4887.00

34501.00

Deduct deposit shown in cash book but not in pass book.

34501.00

299655.00Balance as per pass book as on 31.12.12 1577656.30

Andhra Bank A/C N0 13296 (RTI A/C)

Balance as per cash book 661.00Add interest accrued not taken to account 39.00Balance as per pass book as on 31.12.12 700.00

78 / 100


PARA NO 16.6.5.1 AUDIT OF RECEIPTS.

During the year under audit a total sum of Rs 4077575.00 was collected on different heads in shape of cash, direct bank deposit, R&G feesdeposited by schools, interest accrued in banks. The detail statement is furnished in Statement -`B’ attached to this report.The abstract of thesame is furnished below.

1 Cash receipts 1832088.002 Funds from head office 90000.003 Previous Yr. fund from H.O 475000.004 R&G fees 1576350.005 a) Interest of previous year

b)Int.onA/C No SBI S.B 706 on 31.12.12

c)Int. on UCO S.B A/C No5069

On 4.1.12 29614]

On 5.7.12 4887]

d)Interest on RTI

39362.00

30235.00

34501.00

39.00

Total 4077575.00

PARA NO. 16.6.5.2 RECEIPT FROM THE HEAD OFFICE.

During the year under audit a total sum of Rs 565000/- was received by BSE(O) Balasore zone office through bank transfer as detailedbelow.

Date of release from H.O Amount released Remarks31.12.11 4750002011 grant accounted for in 201219.03.12 100002012 squad expr16.04.12 100002012 -do-23.05.12 40000201211.09.12 100002012 squad expr.30.10.12 200002012Total 565000

PARA NO. 16.6.5.3 RECEIPTS OF BANK DRAFTS.

During the year under audit Bank Drafts amounting to Rs.680298/- was received in the zone office on different heads from schools andindivisuals.The same were sent to BSE(O) Cuttack for encashment.The B.Ds received were not routed through zone cash book.

L.No/Date No of B.Ds Amount Remarks62/10.01.12 315 201299.00 149/25.01.12 190 102025.00 390/06.03.12 31 30829.00 965/25.04.12 66 77620.00 977/26.04.12 16 8915.00 1041/04.06.12 161 78960.00 1235/08.08.12 557 117545.00 1533/21.11.12 102 53135.00 1577/05.12.12 08 9970.00 Total 1446 Rs.680298.00

PARA NO. 16.6.6 MISAPPROPRIATION OF CASH AND EMBEZZLEMENT OF STOCK AND STORE.

16.6.6.1 MISAPPROPRIATION OF CASH.(OSP-6 BLS Zone)

On checking of the cash book with that of the deposit account i.e. U.Co. S.B.A/C No.5069 it is noticed that

''the deposits shown in cash book on following dates do not agree with the amount actually deposited in the bank pass book'', which resulted in

79 / 100


loss of cash of Rs299655/- as detailed below.

Date. Deposits shown as per cash book Deposit in pass book Less /Excess5.4.12 Rs.15460.00 Nil Rs.15460.0010.4.12 Rs.8475.00 Nil Rs.8475.0016.4.12 - Rs.8000.00 (-)Rs.8000.0018.4.12 Rs.9680.00 Nil Rs.9680.0029.5.12 Rs.8235.00 Rs.3200.00 Rs.5035.002.8.12 - Rs.35150.00 (-)Rs.35150.0011.8.12 - Rs.15460.00 (-)Rs.15460.0031.8.12 Rs.226918.00 Rs.21918.00 Rs.2,05,000.0012.9.12 Rs.8165.00 Rs.8160.00 Rs.5.0017.9.12 Rs.35150.00 Nil Rs.35150.0016.10.12 Rs.28300.00 Rs.2830.00 Rs.25470.0018.10.12 Rs.1090.00 Rs.1100.00 (-)Rs.10.007.11.12 Rs.17940.00 Rs.1940.00 Rs.16000.008.11.12 Rs.12045.00 Rs.2045.00 Rs.10000.0015.11.12 Rs.20260.00 Rs.2260.00 Rs.18000.0021.11.12 Rs.6290.00 Rs.2290.00 Rs.4000.003.12.12 Rs.26795.00 Rs.20795.00 Rs.6000.00Total Rs.4,24,803.00 Rs.1,25,148.00 Rs.2,99,.655.00The objection memo issued in this connection was not returned by the local authority with reply till the close of audit. Immediate steps need betaken by the local authority to recover Rs. 299655/- from Sri Somnath Murmu, cashier and from Sri Damodar Majhi ,Try.Sarkar as both areinvolved in handling cash. So, the amount should be recovered from the delinquent by enforcing the letter no-9284-XIV-AUD-1/2008/F dt.04.12.2008 of the Principal Secretary, Finance department, Govt. of Odisha, without waiting for departmental proceedings.

The following officials are responsible on this score, because if they could have checked the transaction in time and properly,the incident could have been avoided-

1. Sri Pradeep Ku. Chauhan, Ex. Dy. Secy.

2. Sri Rama Ch. Nayak, I/C Dy.Secy.

3. Sri Somnath Murmu, Cashier.

4. Sri Damodar Majhi,Try.Sarkar

PARA NO. 16.6.6.2 CASH DRAWN AND MISAPPROPRIATED. (OSP-5 BLS Zone)

On 9.7.12 a sum of Rs. 13,400.00 was drawn vide Ch.No. 122867 S.B.I. A/C No.706 in the name of Sri Damodar Majhi, against whichneither any expenditure could be made available in the cash book nor the cash balance was enhanced to that tune . The where about of thecash withdrawn could not be explained to audit although the same was sought through objection memo .The objection memo issued was notreturned till the close of audit. As such it is construed that the sum of Rs 13,400.00 was drawn and misappropriated combinedly by Sri SomnathMurmu,Cashier and Sri Damodar Majhi Try.Sarkar and needs recovery from them by enforcing letter no-9284-XIV-AUD-1/2008/F, dt. 04.12.2008of the Principal Secretary, Finance department, Govt. of Odisha.

The following officials are responsible on this score, because if they could have checked the transaction in time and properly, the incidentcould have been avoided-

1. Sri Pradeep Ku. Chauhan. Ex-Dy.secy.

2. Sri Somnath Murmu,Cashier

3. Sri Damodar Majhi,Try.Sarkar.

PARA NO. 16.6.6.3 AMOUNT DRAWN AND MISAPPROPRIATED.(OSP- 3 of Balasore Zone Office)

As per para 16.6.8.4. of last A.R. No.492/12-13 a sum of Rs. 4,311.00 was held under objection as the purpose of drawl made during theyear 2011 could not be explained to audit. This was again asked through objection memo during present audit to produce the detail expendituremade against the said drawl which fetched no reply. The objection memo issued was not returned till the close of audit. As such, it is construedthat the sum of Rs.4,311.00 drawn from A/c No. 5092 of S.B.I as detailed below has been misappropriated, through the following cheques by SriSomnath Murmu,Cashier and needs recovery from the delinquent by enforcing letter no-9284-XIV-AUD-1/2008/F, dt. 04.12.2008 of thePrincipal Secretary, Finance department, Govt. of Odisha.

80 / 100


Ch.No.:- 039149 /1.6.11 Rs.1220.00

Ch.No.:- 039150/31.5.11 Rs.490.00

Ch.No.:- 039151/3.6.11 Rs.2601.00

Total Rs.4,311.00

Sri Prasanna Ku. Nanda,Ex-Dy.Secy. is equally held responsible because if he could have checked the transaction in time and properly, theincident could have been avoided.

PARA NO.16.6.6.4 SHORT CREDIT OF CASH COLLECTED.(OSP-10-,11,12 BLS Zone)

On checking of the cash collection receipt books w.r.t DCR it is noticed that a sum of Rs 2784.00 as detailed below was short credited tothe Board account due to less accounting for in the DCR and also totaling mistake in the DCR. The objection memo issued in this regard was notreturned till the close of audit. As such it is construed that the local authority has nothing to comply in defense and the amount of short credit hasbeen misappropriated by Sri Damodar Majhi Try-Sarkar who collected the amount and needs recovery from the delinquent by enforcing letterno-9284-XIV-AUD-1/2008/F, dt. 04.12.2008 of the Principal Secretary, Finance department, Govt. of Odisha.

M.R No/Date Amount collected Amt.taken to DCR Less credit110784/7.1.12 600 400 200101485/14.3.12 250 100 150111869/5.4.12 5 - 5141761/27.6.12 600 200 400145155/3.7.12 800 80 720104502/6.7.12 200 100 100104301/9.7.12 100 - 1007617/18.7.12 660 600 608384/26.7.12 400 200 20013001/27.7.12 600 400 20013338/3.8.12 100 50 5014809/14.8.12 100 - 1007491/18.8.12 180 60 120 Total 2405Totalling mistake 30.6.12 28860 28050 8103.7.12 68860 68920 (-)602.7.12 83440 84440 (-)10006.7.12 26230 26220 107.7.12 31450 31441 99.7.12 42130 42670 (-)54012.7.12 33500 33400 10016.7.12 94520 94170 35018.7.12 55100 55280 (-)18021.7.12 26410 25410 104023.7.12 33150 34150 (-)100024.7.12 30640 30610 3025.7.12 35760 35150 61026.7.12 40495 40295 200 Total 379 G.Total 2784Sri P.K.Chauhan, Ex-Dy.Secy. is equally held responsible because if he could have checked the transaction in time and properly, the incidentcould have been avoided.

PARA NO. 16.6.7 PERSISTENT IRREGULARITIES.

In spite of repeated suggestions and instructions offered in last and previous audit the following irregularities were noticed inmaintenance of the cash book during the year under audit. Sincere and effective steps need be taken for rectification of the said defects andcompliance reported.

1. Each and every entry of the cash book has not been attested by the authority.

2. Page reference to the advance ledger has not been furnished in the cash book.

3. Out standing advance advance ledger has not been maintained.

81 / 100


4. The bank interest accrued and bank charges are not reflected in the cash book.

5. Bank drafts received from different sources has been directly transmitted to the head office without reflecting the same in the zone cashbook.

6. The annual abstract of receipts and expenditures has not been maintained.

7. The bank reconciliation has not been worked out at the end of the year.

8. All the receipts of the zone are not reflected in the cash book.

PARA NO. 16.6.8 AUDIT OF EXPENDITURE.

PARA NO. 16.6.8.1.Excess payment of leave salary.

It is seen from the acquaintance roll that a sum of Rs 28980/- was paid to Sri Udayanath Dash,Ex-employee towards his arrears that is leavesalary for 76 days vide Vr.No 69/8.8.12. It is found from the bill copy that net amount of Rs 25827/- should have been paid to him deducting P.T-225 +CPF subscription-1464+CPF contribution- 1464 which totaled to Rs 3153/- from his gross leave salary Rs. 28980. Thus there was excesspayment of Rs 3153/-which need be realized from Sri Dash.

The objection memo issued was not returned till the close of audit.

Steps need be taken to realize Rs 3153/- from Sri Dash and compliance reported.Failing which Sri P.K.Chauhan, Dy.Secy. is held responsible.

PARA 16.6.9 PREVIOUS AUDIT.

It is seen that the Audit Report copies are not transmitted to the zone office for compliance. Steps need be taken by the Board authority to getthe compliance from the zone office and transmit the same to DAO(LFA) Cuttack.

PARA NO. 16.6.10 SECURITY DEPOSIT

NIL

PARA NO. 16.6.11 ADVANCE.

An abstract position of the advance for the year 2012 is furnished below.

a)Advance outstanding as on 1.1.12 666326b)Advance paid during the year 2012 175520c)Total 841846d)Advance adjusted during 2012 648e)Advance outstanding as on 31.12.12 as per audit. 841198f)Advance outstanding as on 31.12.12 as per cash book 845798g) Difference 4600

Steps need be taken by the local authority to adjust the huge outstanding advance amounting to Rs 841198/- as soon as possible and compliancereported.

Reason of difference.

Excess cash book balance than audit(428973-424373)during

The year 2009 , which is still rolling.(As stated in last A/R) 4600.00

The local authority is advised to reconcile the above mentioned difference and compliance reported.

PARA 16.6.11.1 YEAR WISE BREAK UP OF OUTSTANDING ADVANCE.

The year wise break up of outstanding advance is worked out basing upon the last year audit report, cash book and advance ledger as tabledbelow.

YEAR ADV.OUTSTANDING2008 1635232009 2078222010 90382

82 / 100


2011 2039512012 175520TOTAL 841198

PARA NO. 16.6.11.2 ADVANCE OUTSTANDING FOR MORE THAN ONE YEAR.

It may be seen from the above table that a total amount of Rs 203951/-is outstanding for the year 2011 which is more than one year.Hence, as per G.O No. 2221/8.3.2002 and Rs 203951/- is suggested for recovery as it is a loss to the auditee institution. Further, as per DLFAL.No 15179/28.09.13 in case of non-recovery/adjustment of the advance from the advance holders within two months from the date of receipt ofthe Audit Report the said amount will be recovered from the advance holders and the sanctioning authority on equal share. The name of thepersons with voucher no. /Date and purpose of advance is furnished in Statement- D-1 attached to this report.

PARA NO. 16.6.11.3 AMOUNT OUTSTANDING OUT OF THE ADVANCES PAID DURING 2012.

It may be seen that an advance of Rs 175520/- is outstanding out of the advances paid during 2012. The detail of the same is furnished inStatement-D-2 attached to this report.

PARA NO. 16.6.12 STOCK POSITION OF TEXT BOOKS

The Stock Register of Text Books for the year 2012 of this zone office was not produced to audit although the same were sought throughobjection memo. Steps need be taken by the local authority for production of the same before next audit.

PARA NO 16.6.13 MISCELLANEOUS.

PARA NO. 16.6.13.1 EXCESS EXPENDITURE THAN THE SANCTIONED AMOUNT.

It may be seen from Para No. 16.6.5.2 that a sum of Rs 565000/- was received from the Head office during the year 2012.As against receipt of thisamount a sum of Rs 767943/- was spent by this Zone Office. Thus there was excess expenditure of Rs 202943/- than the sanctioned amount,which is irregular. The Dy.Secy. of the zone office has no authority to spend money beyond the sanctioned amount. This matter is brought to thenotice of the higher authority. Steps need be taken for obtaining ex-post facto approval and compliance reported.Till then excess expenditure ofRs 202943/- is kept under objection.

PARA NO 16.6.13.2 NON REMITTANCE OF COLLECTIONS IN THE ZONE OFFICE.

As per the guidelines of the Board any collection made in the zone office should be remitted to the Head office,but this has not beenscrupulously followed. The collection through C/R's and remittance through banks are to be transmitted to the Head office which should be strictlyabided by. The detail collection is furnished below.

Cash collection 1832088

R&G collection through bank 1576350

Total 3408438

PARA NO. 16.6.13.3 NON PRODUCTION OF EXAMINATION REGISTERS.

The Examination register of this zone office was not produced before although asked through objection memo. Steps need be taken toproduce the same to next audit.

PARA NO 16.6.14 RESULT OF AUDIT.

As a result of this audit a sum of Rs 7320197.00 is held under objection which includes Rs 527254.00 suggested for recovery.

Reference to Para no. Amount suggested for recovery Amount held under objection Remarks

83 / 100


16.6.6.1 299655 299655 16.6.6.2 13400 13400 16.6.6.3 4311 4311 16.6.6.4 2784 2784 16.6.8.1 3153 3153 16.6.11.2 203951 203951 16.6.13.1 -- 202943 Total 527254 730197

PARA NO 16.6.14.1 AUDIT CERTIFICATE.

Certified that the account of this institution for the year 2012 was covered under audit and found to be correct subject to the suggestions given inforegoing paragraphs.

PARA NO 16.6.15 REMARKS OF THE AUDITOR.

The maintenance of accounts, records and registers of this institution needs a lot of improvement.

(SRINIBAS MISHRA, A.S)

Statement B: Vide Para 16.5 of the A/R

DETAILS OF HEADWISE RECEIPTS OF BALASORE ZONE ,B.S.E.(O) FOR THE YEAR - 2012

SL.NO HEADS OF A/CS AMOUNT(Rs.)

1 2 3

1Marks,Particulars & Provisional 361600

2Admission register 95000

3VAT 12835

4S.L.C. 155400

5T.C. 160490

6D.P.C. 13131

7Re-admission of marks (HSC) 714450

8Half-yearly language test 61725

9Re-admission of marks (CT) 15500

10CC admission form 50160

11Age certificate 1300

12C.L.C 73400

13Refund of advance 10

14RTI 1952

15Result books 400

16Correction charges 41150

17Preservation charges 56750

84 / 100


18F.L.C 13190

19Miscellaneous 3525

20Audit recovery 120

G.TOTAL

1832088

Grant From Head office (2012) = 90000

(2011) = 475000

Recognition fees = 1575350

Interest = 104137

Total = 4077575

Statement C : Vide para 16.5 of The A/R

Expenditure

Sl No.

1H.R. Payment 330000

2Telephone 8773

3Electric 26206

4Contingency 2240

5Land 4375

6Arrear Salary 55363

7Payment Of C.C. 96605

8Washing AH 14080

9Uniform 8250

10Repairing 3555

11TB & TA 32130

12Bank 10801

13Excess Drawn Deductions On 31.12.12 45

14TA 175520

Total = 767943

Statement D1: Vide para 16.6.11.2 DETAILS OF OUTSTANDING ADVANCE FOR THE YEAR 2011

Sl no Name Of The Employees VrNo/ Date Amount Purpose

1Baikuntha Bihari Das 6.1.11 400T.A. Adv

4.3.11 3000

17.3.11 300

27.5.11 250

85 / 100


27.5.11 4500

12.7.11 3700

29.8.11 500

30.8.11 1700

6.8.11 2000

18.8.11 500

5.9.11 2500

7.9.11 250

15.10.11 700

Total = 20300

2Durga Ch Hembram , S.A. 22.1.11 2000

Total = 2000

3Debraj Panda, S.A. 6.4.11 250

24.5.11 500

30.8.11 1500

3.9.11 2800

Total= 5050

4Indramani Singh, S.A. 24.1.11 200

4.3.11 3000

8.3.11 1000

Total = 4200

5Karunakar Rout , Peon 29.6.11 200

16.9.11 250

14.11.11 400

Total = 850

6Lalmohan Hansa, S.A. 7.2.11 300

4.3.11 3500

29.6.11 1200

22.8.11 11000

5.9.11 1000

12.11.11 1000

Total = 18000

7Mrutyunjaya Parida , Peon 4.3.11 561

10.3.11 4500

15.3.11 4000

30.8.11 4500

3.9.11 4000

86 / 100


7.9.11 4000

7.9.11 250

13.10.11 12000

Total = 33811

8Narendra Mohan Rana 4.3.11 3000

13.4.11 1500

27.5.11 7000

6.6.11 3000

29.6.11 200

29.8.11 200

15.10.11 600

14.11.11 400

Total = 15900

9Narayan Ch Bhanja, Peon 6.1.11 100

24.5.11 200

8.9.11 300

14.11.11 400

Total = 1000

10Prasanta Ku Nayak, S.O. 5.2.11 300

Total= 300

11Pradeep Ku Mohanty 29.6.11 300

3.7.11 3500

15.11.11 3200

Total= 7000

12Prahallad Ch Dwivedi, Peon 6.1.11 2000

7.2.11 300

27.5.11 6500

16.6.11 6000

3.9.11 2700

20.10.11 500

Total= 18000

13Somanath Murmu, S.A. 7.2.11 300

15.2.11 300

29.6.11 1200

16.9.11 250

20.10.11 500

14.11.11 1500

87 / 100


Total= 4050

14Sibu Soren, record Supplier 6.6.11 300

8.6.11 3500

29.8.11 600

30.8.11 3000

16.9.11 250

15.11.11 4500

Total = 12150

15Bhimsen Das, S.A. 7.2.11 300

4.3.11 3500

15.3.11 11000

6.4.11 2000

29.6.11 2800

15.10.11 3200

Total= 22800

16Ranjit Das, S.A. 14.2.11 300

4.3.11 300

6.4.11 900

30.8.11 500

Total= 2000

17Nirmal Nayak 12.5.11 500

Total= 500

18Daitary Barik , J.A. 30.3.11 2290

12.7.11 3000

14.7.11 2000

21.7.11 2000

2.8.11 200

4.8.11 150

5.8.11 1200

9.8.11 3000

16.8.11 500

18.8.11 2000

18.8.11 500

14.11.11 2000

14.11.11 500

Total= 19340

19Binayak Patra, J.A. 14.2.11 300

88 / 100


5.3.11 300

17.3.11 300

17.5.11 300

13.4.11 700

12.5.11 800

27.5.11 5000

6.6.11 4000

25.6.11 200

29.8.11 300

13.9.111 500

16.7.11 2000

16.7.11 2000

Total= 16700

Grand Total = 203951

Statement D2 : Vide para 16.6.11.3 DETAILS OF OUTSTANDING ADVANCE FOR 2012

VR.NO/DATE NAME OF THE EMPLOYEES ADVANCE PAID Vr.wise total

1.4.1.12 Lalmohan Hansda 1500

Narendra mohan Rana 500

Parthasarathi Mohapatra 1500

Karunakar Rout 500

Baikuntha bihari Das 500

Ananta Ch. Soren 500

Bhimsen Das 3200 8200

12/11.1.12 Suresh Ch. Biswal 2000 2000

13/11.1.12 Ranjit Das 2000 2000

14/11.1.12 Daitary Barik 500 500

15/11.1.12 Ranjit Das 300 300

16/17.1.12 Narayan Ch. Bhanja 200


Baikuntha bihari Das 500 900

17/17.1.12 Parthasarathi Mohapatra 1500

Karunakar Rout 500

Baikuntha bihari Das 500

Lalmohan Hansda 1500


Bhimsen Das 3200

Ananta Ch. Soren 500

Damodar Majhi 500 8700

89 / 100


20/27.1.12 Pradeep K. Chauhan,Dy.Secy. 3000 3000

21/27.1.12 Baikuntha bihari Das 1000 1000

22/27.1.12 Indramani Singh 420 420

27/8.2.12 Ananta Ch. Soren 500 500

28/8.2.12 Daitary Barik 500 500

29/8.2.12 Binayak Patra 500 500

30/29.2.12 Pradeep K. Chauhan,Dy.Secy. 500


Lalmohan Hansda 500

Indramani Singh 500

Bhimsen Das 500 2500

40/13.3.12 Ranjit Das 400 400



43/13.3.12 Daitary Barik 400 400

44/13.3.12 Daitary Barik 2000

Prahallad Ch. Dwivedi 2000


Karunakar Rout 2000

Lalmohan Hansda 2000


Somnath Murmu 2000

Bhimsen Das 2000

Ananta Ch. Soren 2000 16400

46/23.3.12 Daitary Barik 2000 2000

50(2)/21.4.12 Daitary Barik 500 500

54/24.5.12 Ananta Ch. Soren 23000

Suresh Ch. Biswal 17000 40000

58/4.6.12 Suresh Ch. Biswal 3000 3000

62(5)/27.6.12 Ranjit Das 400

Ranjit Das 500

Daitary Barik 2000

Binayak Patra 400

Narayan Ch. Bhanja 500 3800

66(3)/20.7.12 Daitary Barik 1500 1500

67/27.7.12 Prahallad Ch. Dwivedi 2500

Pradeep K. Chauhan,Dy.Secy. 2500


68(4)/3.8.12 Suresh Ch. Biswal 9500 9500

73/18.8.12 Daitary Barik 200 200


Narayan Ch. Bhanja 200


90 / 100


80/7.9.12 Suresh Ch. Biswal 3500 3500

81/7.9.12 Pradeep K. Chauhan,Dy.Secy. 3000

Ranjit Das 2500

Prahallad Ch. Dwivedi 1000

Parthasarathi Mohapatra 2000 8500

82/12.9.12 Prahallad Ch. Dwivedi 1000 1000



Daitary Barik 600

Daitary Barik 600 1800

92/31.10.12 Suresh Ch. Biswal 5000 5000

93/31.10.12 Suresh Ch. Biswal 8000

Damodar Majhi 12000 20000

TOTAL 175520 175520


Slno Name Designation Adress Amount(In Rs:)1 Pradeep Ku. Chauhan Ex-Dy.Secy Balasore Zone 191295.002 Rama Ch. Nayak I/C Dy.Secy Balasore 18000.003 Somanath Murmu Cashier Balasore Zone Office 108533.004 Damodar Majhi Treasury Sarkar Balasore Zone Office 105744.005 Prasanna Ku. Nanda Ex- Dy. Secy Balasore Zone 2155.006 Baikuntha Bihari Das S.A. Balasore Zone 10150.007 Durga Ch Hembram S.A. Balasore Zone 1000.008 Debraj Panda S.A. balasore Zone 2525.009 Indramani Singh S.A. Balasore Zone 2100.00

10 Karunakar Rout Peon Balasore Zone 425.0011 Lalmohan Hansda S.A. Balsore Zone 9000.0012 Mrutyunjaya Parida Peon Balasore Zone 16906.0013 Narandra Mohan Rana - Balasore Zone 7950.0014 Narayan Ch Bhanja Peon Balasore Zone 500.0015 Prasanta Ku Nayak S.O. Balasore Zone 150.0016 Pradeep Ku Mohanty - Balasore Zone 3500.0017 Prahallad Ch Dwivedi Peon Balasore Zone 9000.0018 Sibu Soren Record Supplier Balasore Zone 6075.0019 Bhimsen Das S.A. Balasore Zone 11400.0020 Ranjit Das S.A. Balasore Zone 1000.0021 Nirmal Nayak - Balasore Zone 250.0022 Daitary Barik J.A. Balasore Zone 9670.0023 Binayak Patra J.A. Balasore Zone 8350.0024 Udaynath dash Ex- S.A. Balasore Zone 1576.00

PARA: 17 AUDIT ON SCHEMES / PROGRAMMES

17.1 -

91 / 100


17.2 -

17.3 -

PARA: 18 MISCELLANEOUS

18.1 - SECRET CELL ACCOUNTS OF BSE (O) FOR THE YR. 2012

In secret cell separate bank pass book and cash book showing abstract of receipt and expenditure ,deposit and drawalof pass book is maintained . From the pass book and cash book the figure for the year 2012 has been worked out by audit. Detail of which isgiven below .

O.B .as on 1.1.12 ---------(1) in bank – Gen sec IDBI bank A/C no. 63674 = Rs. 5002200.25

(2)Add PMST O.B.in shape of cash not taken by

Previous audit = Rs.2488344.00

(3)Add secret cell position in shape of cash

Not taken by previous audit = Rs.7077.00

------------------------------------------------------------------------

TOTAL O. B. As on 1.1.2012 = Rs.7497621.25

Receipt during the yr. 2012------------------------------------------------------------= Rs.29896555.00

TOTAL --------------------------------------------------------------------------------------= Rs. 37394176.25

Expenditure-------------------------------------------------------------------------------= Rs.33801476.00

C.B. as on 31.12.2012------------------------------------------------------------------= Rs.3592700.25

Details of C.B. as on 31.12.2012

1.Secret General a/cs 3647 IDBI bank . 1981350.00

2.Secret Govt. a/cs 4196 IDBI bank 1449597.00

3. BOI 2200.25

4.PMST cash in hand 119604.00

92 / 100


Secret Gen cash in hand 9109.00

Paper setters & moderators cash in hand 30840.00

Total 3592700.25

Details of receipt

1.secret general = Rs.24999121.00

Interest on 31.3.12 = Rs.56839.00

Interest on 30.9.12 = Rs.130448.00

2.PMST = Rs.4000000.00

Interest on 31.3.12 = Rs.8832.00

Interest on 30.9.12 = Rs.6435.00

3.Deogarh Collector = Rs.36000.00

4.NTS = Rs.658863.00

5. Mics. Collection = Rs. 17.00

TOTAL RECEIPT =Rs.29896555.00

DETAILS OF EXPENDITURE

1. Secret general = Rs.26062787.00

2. PMST = Rs.7079826.00

3. NTS = Rs 658863.00

TOTAL EXPENDITURE = Rs.33801476.00

OTET CASH BOOK.

The receipt and expenditure on OTET exam head has been maintained in separate cash book and pass book . The abstract of receipt andexpenditure is furnished below.

1. O.B as on 1.1.12 nil

2. Receipt during 2012 36068158

3.Total 36068158

4Expenditure during 2012 10297332

5.C.B as on 31.12.12 25770826

DETAILS OF C.B

Cash 432375

Bank 25338451 ( IDBI A/CNO 0217102000004602)

93 / 100


Total 25770826

RETENTION OF HEAVY CASH IN HAND.

It may be seen from the analysis that a sum of Rs 432375/- is kept in hand ,which is highly irregular.Cash should be deposited in the bank and bedrawn as and when required.

ADVANCE POSITION

1. O.B as on1.1.12 NIL

2. Adv. paid during 2012 2553803

3Total 2553803

4. Adv.adusted during 2012 2512012

5. Adv. outstanding as on 31.12.12 41791

ADVANCE OUTSTANDING AS ON 31.12.12

SL.NO DATE OF PAYMENT NAME OF THEPAYEE

ADV.OUTSTANDING

REMARKS

1 21.6.12 Sri Brundaban Tiria 6674 out of 15000

2 17.8.12 Sri RabindraMohapatra

1438 out of 8800

3 17.8.12 Sri Gopal Behera 979 out of 10100

4 30.6.12 Sri Subash Behera 20000

5 18.8.12 Sri Pranaya Ku.Chauhan

12700

TOTAL 41791

18.2 - DETAILS OF DRAWAL WANTING

On checking of the SBI A/C No 646 it was seen that a sum of Rs 150000/- was debited from this account, which was transferred to the bankaccounts mentioned below. The bank accounts to which the amount was transferred were not produced before audit although sought throughobjection memo.

Hence, Rs 150000/- is kept under objection till it is clarified to next audit.

DATE A/C NO AMOUNT TRANSFERRED

1.12.12 0032686493791 25000

1.12.12 0032686494401 25000

1.12.12 4456 25000

1.12.12 4478 25000

1.12.12 4525 25000

1.12.12 4581 25000

TOTAL 150000

94 / 100


18.3 - PENSION ACCOUNT.

The position of pension account of BSE(O),Cuttack for the year- 2012 is furnished below basing on the records and registers available toaudit.

1. O.B as on 1.1.12 as per last A/R 16815062.772. Receipt from main A/C 38332987.003.Total 55148049.774.Expenditure during 2012 52116106.005.C.B as on 31.1.12 3031943.77

N.B Expenditure includes FDR worth of Rs.10465000/- which is reflected in main account figure.

The pension fund is kept in pass book no 10508847344 operated in SBI,Cuttack. The closing balance as on 31.12.12 in the said pass book is Rs2502480.68.

IRREGULARITIES IN PAYMENT OF PENSION.

On checking of the payment of pension to the Boards employees it was seen that from the inception to till date the pensioners are gettingprovisional pension. The final pension has not been sanctioned to any employee of the Board retired so far. The reason of the same and the sanctioning authority for final pension was asked through objection memo which fetched no reply.

However ,a copy of the Orissa Gazette No 563 dt May 7 , 1997: notification No 1476 Dt. 5th March 1997was produced.

As per this notification every employee retiring on or after ist day of January 1982 shall be entitled for the benifit of pension.

Further it was noticed that the accounts procedure for operation of the BSE(O) pension fund was notfollowed. As per the accounting procedure the pension account should be administered and operated by Controller of Accounts, which was notfollowed. The sanctioning authority for sanctioning the final pension has not been fixed.

Hence, going through the records made available to audit it is concluded that the payment of pension to theBoards employee is irregular.Steps need be taken by the Boards authority to regularise the matter and report compliance. In this connection theattention of higher authority is drawn to look in to the authenticity of pension payment to the retired employees of the Board.

18.4 - TRUST FUND

The details of investment of trust fund in different banks are furnished below . As per the terms and condition attached to each prize fund,the prizes to be awarded to the meritorious students out of the interest annually.

The prizes awarded out of the said fund during the yr.2012 to the meritorious students could not be verified due to non-production ofthe relevant records & registers.

However , the position of the investment during the yr. 2012 is furnished below.

Sl.no. FDRno.& bank name Investedvalue

Maturedvalue

Int.accrued Dt. Ofreinvestment

Dt. Ofmaturity

Rate ofint.

(%)

Investedvalue as on31.12.12

Maturedvalue

1 2 3 4 5 6 7 8 9 10

1.Nrusinghswainmemorialfund

EM/TBA/A 152828 UBI 26615.00 33103.00 6488.00 19.4.12 14.1.15 9.25 33103.00 42780.00

2.Prema

nanda dasmemorial

31565011758/SBI 11385.00 12475.00 1090.00 22.12.12 22.12. 13 8.5 12475.00 13570.00

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fund3.PramilaMallickmemorialfund

50040716999/Andhrabank

171919.00 188842.00 16923.00 11.11.12 12.11.13 9.25 187790.00 205825.00

4-Do- 50131479933/Andhrabank

- - - 11.11.12 12.11.13 9.25 1052 1153.00

5.SBI floatingimprest fund

31009716796/SBI 85823.00 94041.00 8218.00 23.11.12 23.11.13 8.5 85823.00 94041.00

6.Employeewelfare fund

08760310070840/

UCO bank

new new 19.7.12 19.7.13 9.1 650000.00 711199.00

G.TOTAL ofINTEREST

32719.00

18.5 - ASSETS AND LIABILITIES

Assets:

a. C.B of different banks Rs.201814916.22b. Cash in hand (cashier cashbook as on 31.12.12) Rs.249679.002 Closing balance of BBSR zone Rs.2658215.403 Closing balance of Sambalpur Zone Rs. 7996899.034 Closing balance of Berhampur Zone Rs. 501451.545 Closing balance of Balasore Zone Rs. 3479003.606 Closing balance of Central Zone Rs.726729.277 Closing balance of Secondary board HS Rs.1345291.708 Total investment in different banks Rs. 685482056.929 Outstanding advances main office Rs. 56025893.2410 Outstanding advances of BBSR Zone Rs. 645914.0011 Outstanding advances of Sambalpur Zone Rs. 1876702.3412 Outstanding Advance of Berhampur Zone Rs.592328.0013 Outstanding advance of Balasore Zone Rs. 845798.0014 Outstanding advance of Central Zone Rs.604334.0015 Outstanding advance of Secondary Board HS Rs.217866.00 Total Rs.965063078.26

Liabilities :

Main office :

i) Pay of staff for 12/12 = Rs.9854314

ii) Contingent charges payable = Rs.123479

iii) Pending Electricity bills =Rs.86071

iv) Income tax payble = Rs. 39144

v) Outstanding SD/EMD refundable = Rs 45000

vi) Pending notice & Advtg. bill = Rs.26805

vii) D/L wages payble = Rs.105301

viii) Telephone Bill payable = Rs.42575

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ix) Pension contribution = Rs 4626145

Total = Rs.14948834

The asset is over the liability as seen from the above figure.

Neither asset register nor liability register is maintained for the year under audit. Besides the register of fixed assets is also not maintained. Theabove figures of assets and liabilities have been worked out by audit basing upon the records and registers made available to audit. So, the BoardAuthority is advised to maintain the assets and liability register for better transparency.

18.6 - Previous Audit Reports :

The outstanding audit objection Para relating to the following audit reports are outstanding for settlement due to non-submission of compliancereport. So, the very purpose of audit is being defeated. The Local Authority is once again requested to take special drive for submission ofcompliance report within stipulated days from the date of receipt of the audit report without making further delay. In response to the discussionduring review the local authority replied that due to shortage of staff it is not practicable to submit compliance report on previous audit reports ,which is not quite unjustified hence, rejected the plea.

Sl no. A.R. No. / Year Years of accounts Remarks1 876/82-82 1981-82 Lr.No 7423/19.12.852 1310/83-84 1982-83 LrNo 6667/17.12.873 101/84-85 1983-84 Lr.No 1283/14.02.904 260/85-86 1984-85 Compliance reported not submitted5 638/86-87 1985-1986 -do-6 691/89-90 1986-87 7 32/91-92 4/87 to 12/87 8 588/91-92 1988 9 112/92-93 1989 10 11/93-94 1990 11 26/94-95 1991 12 3/96-97 1992 13 2/97-98 1993 14 140/97-98 1994 15 13/98-99 1995 16 89/99-2000 1996 17 110/2000-2001 1997 18 60/2001-2002 1998 19 1999 20 2000 21 4/2002-03 2001 22 80/2003-04 2002 23 155/2005-06 2003 24 130/ 2004 25 492/2012-13 2011

18.7 - Annual Budget :

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The annual budget estimate of BSE(O) , Cuttack for the year 2012 was prepared and duly approved by the Finance Committee and theexecutive committee on 21.08.2012 and 29.08 . 2012 respectively and placed before the general body and passed on its meeting.

The comparison between the Budget figure and that with the actual receipt and expenditure figure is furnished below.

RECEIPTS

SL.NO DEMAND HEAD HEAD OFA/C BUDGETARY RECEIPT INLAKH

ACTUAL RECEIPT INLAKH

1. A Examination 1203.49 1621.102. B Other fee 117.14 97.073. C Correspondence course 184.25 239.974. D Sale of Text Books,T.C & SLC etc 5202.87 5348.055 E Sale of discarded materials 19.52 29.836 F Recoveries & Refunds 92.54 110.537 G Misc. Receipt 86.79 499.698 H Grants from Govt. 0 09 I Reimbursement 671.36 664.1810 J Loan from Pension Fund 128.13 105.27 TOTAL 7706.09 8715.69

It may be seen from the data given above that the actual receipt as worked out by audit is 8715.69 Lakh as against the budgetary figure of receipti.e 7706.09. From this it is clear that the budget is not a realistic one.

EXPENDITURE .

SL.NO DEMAND HEAD HEAD OF A/C BUDGETARY EXPENDITURE IN LAKH

ACTUAL EXPENDITURE IN LAKH

1. A Establishment 2188.86 2180.83

2. B Text. Book 3654.50 2186.16

3. C Preparation & Supply of

Q.P207.43

4. D Examination 1201.30 950.35(C+D+E)

5. E Certificates 60.00 6. F Scholarship Award & Grant 4.00 4.15

7. G Loans & Advances 68.00 51.74

8. H Construction & Repair 212.00 152.92

9. I Academic Wing 81.30 8.21

10. J Miscellaneous 28.70 314.74 Total 7706.09 5849.10

It may be seen from the above table that the actual expenditure is far less than that of the budgetary expenditure figure.

Comparing the budgetary receipt and expenditure figures with that of the actual receipt and expenditure figures the budget can not be said asrealistic one.

Non- Maintenance Of Budget Control Register :

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The budget control register was not maintained by the institution to watch the -progress of expenditure vis-à-vis approved amount in the annualbudget for each head and sub-head.

The allotment register was also not maintained at the level and accounts Section which need be ensured henceforth.

It is advised to maintain the budget control register henceforth and compliance reported.

18.8 - Non-maintenance Of Annual Accounts:

The Annual Accounts of receipt and expenditure were not maintained in spite of repeated audit objection and suggestion raised in the last andprevious audits. The receipt and expenditure statement for the year 2012 ,as made available to audit by print out form the computer, which hasbeen maintained in the Excel, is not reliable as it can be changed AT any time by anybody and found incomplete.

So, steps may be taken to maintain the authenticate Annual Account register and compliance reported.

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

19.1 - LOAN.

It was seen from the available records that no loan has been incurred by the institution during the year under audit.

19.2 - SECURITY DEPOSIT.

The security deposit ledger was not produced before audit for check.In absence of the said ledger It is not possible to verify the genuineness ofthe refund made. However, the local authority is advised to maintain the S.D ledger hence forth and produce before next audit.

19.3 - CPF DEPOSITS

No CPF ledger of the employees of the Board has been maintained by the institution during the year under audit.

PARA: 20 RESULT OF AUDIT

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20.1 - GENERAL REMARK

Subject to the remarks given in the foregoing paragraph the state of maintenance of accounts records and registers needsmuch more improvement.General cash Book should be maintained. The receipt and expenditure need be reflected in the cash book along withthe deposits and drawals.Annual account register may be maintained for the clarity of the account. The Bank reconciliation statement need beworked out at least at the end of the year.

Sincere steps need be taken by the local authority to improve the accounting procedure.

Result Of Audit

SlNo

Name Of TheParagraph

Amountsuggested for

recovery(In Rs:)

Amount kept onobjection(In Rs:)

AmountSurchargeable(I

n Rs:)

AmountEmbezzlement(I

n Rs:)

AmountOthercases(In

Rs:)

Remarks

1 .2 .3 .4 .5 .6 .7 .8 .9 .10 .11 .12 .13 .14 .15 .16 .17 .

Total 7576465.00 27227650.00 7576465.00 0.00 0.00

Audit Certificate

Cetrified that the accounts of Board of Secondary Education, Orissa, Cuttack for the financial year 2012-2013 have been covered under auditand found correct subject to the comments / remarks offered in the foregoing paragraphs .

Spot Recovery

Sl No Ref Para No/Audit ObjectionStatement Page No

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

1 Para No.14.6/ OSP-51 C/R No.12196 2014-07-15 1088 S.K.Das,S.O Engg. Section2 Para No.15.1/OSP-58 Case/Record No. 19/11 2014-06-24 1475 Bikash Ku Das,Executant.3 Para No.15.1/OSP-58 Case/Record N0. 8/11 2014-06-24 1059 Bikash Ku Das,Executant.4 Para.no.16.2.6 BAM Zone/OSP-2 C/R No.87281 2013-12-21 100 Sri Simanchal Behera,S.A5 16.2.6 BAM Zone/OSP-2 C/R No.87282 2013-12-21 100 Sri Bijaya Nayak,S.A

Total3822

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