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THE BHUBANESWAR MUNICIPAL CORPORATION (HO- BHUBANESWAR)
INTERNAL AUDIT REPORT
FOR THE PERIOD,
1st April 2016 to 30th Sep 2016
Audited by:
SRB & ASSOCIATES
CHARTERED ACCOUNTANTS
BHUBANESWAR
2
THE BHUBANESWAR MUNICIPAL CORPORATION, HO BHUBANESWAR
INTERNAL AUDIT REPORT FOR THE PERIOD 01.04.2016 TO 30.09.2016.
REPORT STATISTICS
1 Period Covered 1st April,2016 to 30th Sep,2016
2 Date of Commencement of Audit 22.12.2016
3 Date of Completion of Audit 30.01.2017
4 Audit Team
1. CA. Sanjeet Patra(Partner)
2. Ch. J.P Nanda, (Audit Manager)
3. Smita Agrawalla (CA, Inter)
4. Tulu Sahoo (CA,Inter)
5. Biswajit Sahu (CA,Inter)
6. Sanat Biswal (CA,Inter)
5 Discussion held with All the Departmental Head
Concerned
6 Date of Issue of Report 31.01.2017
CONTENTS OF REPORT
Sl.No. Particulars Page Reference
1 Introduction Page 3 to 4
2 Area Covered Page 5 to 5
3 Executive Summary Page 6 to 7
4 Detailed Observations Page 8 to 21
3
INTRODUCTION
It relates to the internal audit of Bhubaneswar Municipal Corporation for the half year
ended on 30th September 2016.
It is the responsibility of management to prepare books of account as per Odisha
Municipality Accounting Rules, 2012(OMAR 2012).
SRB & Associates, on behalf of The MUNICIPAL COMMISSIONER OF BHUBANESWAR
MUNICIPAL CORPORATION, GOVT OF ODISHA, is responsible for carrying out an
internal audit of the Municipality’s financial Statement for the half year ended on
30th September 2016.
An audit is defined as an attestation of financial accounting, involving examination and
evaluation of Financial Statement of and other financial records to ensure:
• Whether the Corporation is meeting the objectives of Double Entry Accrual Based
Accounting as applicable to Urban Local Bodies (ULBs).
• Whether the Financial Statement give a true and fair view of the state of affairs
of the Corporation.
• Whether the financial records, system and transaction comply with applicable
laws and regulation (OMAR 2012).
• The appropriateness of internal controls and functions.
• A specific assertion that the grants for the project are used for the intended
purpose and bring to the project’s attention any fraud related issues and any
diversion of funds from intended purpose, or misuse of funds.
More Specifically
i . All the required books of accounts as prescribed in OMAR-2012 and necessary
supporting documents (vouchers, bills, receipt and registers), minute books,
have been kept in respect of all transactions and that clear synchronization
exists between accounting records, accounts books and the financial reports.
ii. The financial report and Utilization Certificates (UCs) submitted by the ULB to the
Government are in agreement with the Grant and UC register and books of
accounts.
iii. The expenditures made by the ULBs are as per the budget approved by the
council.
4
iv. Adequate records (stock / asset registers) are maintained to properly reflect the
assets of the ULB including details of cost, identification and location of assets.
v. Verification of all vouchers and supporting documents with respect to the proper
sanction and approval by competent authority according to the delegation of
financial power and compliance to laws and prescribed guidelines.
vi. Verification of entries in the books of account (Cash Book, General Ledger,
Advance Ledger, Daily Collection Register, Miscellaneous Receipt Books, Journal
Book, Salary Register, Attendance Register, Cheque Issue Register, Grants
Received Register etc.) in respect of receipts and expenditure of the ULBs.
vii. To provide recommendations for strengthening of internal controls and other
financial accounting and reporting practices in accordance with best practices.
viii. Examination of utilization of grants received from Government of Odisha during
the period under review.
ix. Examination of category wise income accrued, income received and receivables
reconciliation.
x. Examinations of advances given and adjusted / recovered from staff and others.
xi. Examinations of statutory payments to ensure that they are paid within the
scheduled period as well as reconciliations and compliances with regard to
statutory payments
a. Tax deducted at source with appropriate rate on payments made by the
ULBs and deposit of the same within the scheduled period.
b. Filing of quarterly TDS statement within the due dates.
c. Timely deduction and deposit of Royalty and Cess.
xii. Whether there is any outstanding demand from any competent authority against
the ULBs during the period under audit.
xiii. Examination of Accounts prepared by respective Municipality / NAC as per OMAR-
2012.
5
AREAS COVERED
A. ACCOUNTS
i) Vouching
ii) Cash and Bank Book
iii) Bank Reconciliation Statements
iv) Investment
B OSDM
C. HEALTH AND SANITATION
D. ENGINEERING
E. HOLDING TAX
F. LICENSE
G. ESTABLISHMEMT
H. LEGAL DEPT
I. MEDICAL
J. STOCK
K. STATUTORY DUES RECONCILIATION
i) Income Tax Deducted at Source & TCS
ii) VAT
iii) Service Tax
6
Executive Summary of Major Observations
Sl No
Observations Observation Reference
Page Reference
1 Cash & bank receipt vouchers have not been prepared. 2 8
2 As on 01.04.2016, 185 Bank accounts were in operation. Out of these bank accounts reconciliation for 10 accounts has been completed. The details of 144 bank accounts were not made available for verification. Hence, our observation is limited to that extent.
4 10
3 Outstanding advances amounting to Rs. 649.21 lakhs pending for recovery / adjustment.
6 11
4 Subsidiary ledger not being maintained in Form ACNT-34 as per OMAR, 2012
7 11
5 The corporation is not maintaining DCB Register as per format prescribed in OMAR, 2012 (ACNT-20)
9 12
6 We have verified the files relating to works contract executed during the period under audit. Details regarding such observations are available in the Annexure-D.
11 12
7 Outstanding liability amounting to Rs. 563.85 Lakhs pending payment/deposit.
12 12
8 Unutilized grant as on 30.09.2016 stands at Rs. 272.42 Crores, out of which an amount of Rs. 40.18 Crores has not been utilized for more than 3 years.
14 13
9 Fixed asset register has not been maintained in the manner as prescribed by the OMAR 2012
15 13
10 The corporation has no perpetual inventory system and no segregation mechanism between moving and non-moving stock items, hence no physical verification of stock could be done.
16 14
11 BMC has engaged 3 parties namely JAGRUTI, PMR AND RAMKY for the purpose of Solid Waste management under the areas covered by BMC. The details of payments made in such regard to the above mentioned parties are available in the corresponding observation.
17 15
12 Various reconciliation statements as required by OMAR, 2012 like fees and user charges, receivables with income due, etc have not been done and maintained by the corporation.
19 16
13 Authenticity for payment of Old Age Pension not provided. Details are available in corresponding
20 17
7
observation.
14 The Corporation has not deposited tax deducted at source amounting to Rs.12.55 lakhs. Further, the Corporation is yet to claim refund against TDS receivable amounting to Rs.6.19 lakhs
21 18
15 Medical Department: No log / attendance register of staffs and doctors are being maintained. No counter-foil of cash receipts are being kept by the department.
23 21
16 a. A sum of Rs. 2.96 Crores towards unsecured loan from the government of Odisha and Rs. 2.59 Lakhs from banks respectively is lying outstanding over the years. The records and information regarding such loans could not be made available to us for verification, hence no interest has been provided on such loan. b. Investment of Rs. 39,99,990.00 has been made with Bhubaneswar Puri Transport Services Ltd (BPTSL) vide share certificate distinctive no. 400000 to 799999(399999 shares) @Rs.10.00 each Wef 15th February 2010. No Dividend on such investment has been received from the date of investment. Steps may be taken for recovery of Dividend from BPTSL
- -
8
DETAILED OBSERVATIONS:
WE have checked the records, books of accounts, documents and vouchers of
Bhubaneswar Municipal Corporation for the half year ended 30th September 2016. Our
observations on such verification are as follows:
Observation#1: Accounting System
As per OMAR 2012 the accounting system of the Corporation should adhere to the
following principles:
The Corporation shall maintain its Books of Account on accrual basis under the double
entry system of bookkeeping.
The Corporation shall follow the Accounting Policies prescribed by the Government for
accounting transactions, maintaining Books of Accounts and preparing Financial
Statements.
Separate Books of Accounts shall be maintained for each year.
All transactions pertaining to the Municipality shall be recorded in the Books of Accounts
maintained.
The Books of accounts have been maintained on accrual basis under the double entry
book keeping system and all transactions are recorded in the Books of Accounts The
Corporation has prepared Financial Statement as per OMAR, 2012.
Observation#2: Books of accounts
As per OMAR 2012, the following book of accounts needs to be maintained:-
a. Cash-Book
b. Bank Book
c. Journal Book
d. General Ledger and Sub-ledger; and
e. Vouchers
The cash book is maintained manually as well as in computer by the cashier and accountant. Bank book, journal book, general ledger and sub- ledgers are maintained by accountant in computer as well as manually. The vouchers are not prepared as per the format given in OMAR 2012. No receipt vouchers are prepared for the amount received in cash or through cheques. We have verified the vouchers for the half year
9
ended 30th September 2016. Our observations on such verification are given in Annexure - A. The BMC rules for collection of cancellation of Kalyan Mandap booking is stated hereunder:- Rules : Cancellation Date < 7 days of Booking Date, Booking amount will be
forfeited. Cancellation Date >= 7 days of Booking Date and <=15 days, 50% of
Booking Amount will be returned. Cancellation Date > 15 days of Booking Date, 75 % of Booking Amount
will be returned. It was observed that the collections obtained from the cancellation of Kalyan Mandap bookings are not done as per the rules framed by BMC which has been stated above and due to this there has been a revenue loss of Rs. 2,071.00.The details are placed hereunder in Annexure - A(i).
Books of accounts to be separately maintained for funds:
For each grant fund separate bank accounts have been maintained. The grant register
is not maintained as per the format prescribed in OMAR 2012 (ACNT-3).
Chart of Accounts:
As per OMAR 2012 the following chart of accounts must be used for recording
accounting entries:-
(a) Fund Code;
(b) Function Code;
(c) Functionary Code;
(d) Field Code; and
(e) Account Code.
10
OBSERVATION: The Corporation has used the chart of accounts prescribed by the
Government for recording accounting entries in the books of
accounts.
Observation#3:Accounting of Income
All revenue income has been recorded in the books of accounts as per accounting
policies prescribed by the Government and in OMAR 2012.
Income accounted for on accrual and cash basis:
The following revenue incomes have been taken on accrual basis.
Property tax
Rent (Market, shop, office building)
The following incomes are taken on cash basis:
Rent from Community hall, Yatriniwas, KalyanMandap, working women’s
hostel, OMFED & OPOLFED.
Trade license fees, license fees from staff quarters
Miscellaneous receipts
Parking fees, user’s fees etc.
Out of the above the following income should be taken on accrual basis instead of cash
basis
Rent from OMFED & OPOLFED.
User’s fees.
Holding Tax.
Observation#4:Banking of Collections
All the collections in the form of cash, money orders, cheques or in any other form have
been deposited in the designated Bank Accounts/ Treasury Saving Account(s) on the
next working day as stated in the OMAR. We have checked the bank reconciliation
statement of 9 numbers of banks. The details of bank reconciliation statement are given
in Annexure- B (i).
Out of 159 bank accounts 50 bank accounts are non-withdrawal and the balance in the
same accounts is zero at the end of the year. The details are placed in
Annexure B (iii).
11
Besides the corporation has not submitted the bank statement of 126 banks as per
details given in Annexure - B (ii) for which the balance at the end of the year could not
be ascertained.
Observation#5: Accounting of Expenditure
All the expenditure incurred by the corporation is accounted for in the books of
accounts of the corporation as per guidelines in OMAR 2012.
Observation#6: Advances
As per OMAR 2012, all the advances to contractors, accredited agencies, officials or
individuals should be restricted to meet the immediate payments. As and when the
work is completed it should be adjusted in the books of accounts by submitting the
documents for expenditure incurred.
On verification of advance accounts it is observed that some advances are lying
unadjusted since one year or more. Moreover in some cases, disbursements of fresh
advances have been made during the year without adjusting the previous advances.
Advances laying unadjusted [Ref: Annexure – C(i)] Rs. 3.38 lakhs
Advance extended without adjusting previous advance [Ref: Annexure – C(ii)]
Rs .645.83 lakhs
Consolidated advance position pending for adjustment [Ref: Annexure – C(iii]
Rs. 649.21 lakhs
Details regarding old advances and instances where further advances are given without
adjusting old advances are given in Annexure C(i) and C(ii) respectively. The
consolidated party wise detail of advances is given in Annexure C(iii).
Observation#7: Accounting of Payments
As per OMAR 2012, the Accounts Department shall maintain separate Subsidiary
Ledger for each of the Major expense head in Form ACNT - 34.
No such subsidiary account is maintained by the department for which function-wise
break-up of major expenses incurred by the Corporation on a daily basis could not be
ascertained.
12
Observation#8: Stale Cheques
As per OMAR 2012, if the cheques are not enchased within the period of their currency,
the amount covered by the cheque shall be transferred to a “Stale Cheque Account”
creating a liability for the amount and debiting it in the Bank Book. This procedure has
been followed during the period of Audit.
Observation#9: Demand, Collection And Balance Registers
The corporation is not maintaining DCB Register as per format prescribed in OMAR,
2012 (ACNT-20).
Observation#10: Property and Other Taxes
The corporation is maintaining the collection of Property & other taxes on accrual basis
as prescribed in OMAR. But, no adjustment entry is passed in the books of accounts
after the end of the half year to reflect the correct amount of property tax income
receivable for the half year.
Observation#11: Works Contract
We have verified 12 numbers of works contract files executed during the period under
audit. The details of contract verified are placed in Annexure-D.
Observation#12: Outstanding Liabilities
As per rule all the statutory dues such as Tax Deducted at Source (TDS), Provident
Fund (PF), Sales Tax, and Professional Tax (PT) etc. should be deposited with
appropriate authority within due date. It is observed that a sum of Rs.563.85 Lakhs is
lying outstanding for more than 6 months. The details of such outstanding liabilities
are placed in Annexure-E.
As per office Order No-17234/HUD dated 18.07.2016 all the liabilities which are
excluded from the Budget like EMD, ISD & APS should be deposited in a separate
account so that the ULB can earn maximum amount of interest and be able to refund
the amount to the 3rd parties at any time. These liability amounts should not be
diverted for any other purpose at any cost as it is related to 3rd party payment, but no
separate account has been maintained by BMC for the above liabilities.
13
Observation#13: Rental, Fees and Other Income
A DCB register should be maintained for recording rental fees and other income as per
format prescribed in ACNT 20 of OMAR-2012.
But no such register is maintained by the corporation to ascertain the actual collection
of the income.
Observation#14: Grants & Contributions
The corporation has maintained Grant Receipt and utilization register as per the format
prescribed in OMAR-2012 (G-1). We have verified the utilization certificate submitted to
Government regarding grant utilized and found that the same are in agreement with
the books of accounts maintained by the corporation. The detailed list showing opening
balance, receipt during the year and utilization thereof has been prepared and placed in
Annexure-F.
Observation#15: Fixed Assets
As per OMAR 2012,
(1) The municipality shall maintain the following fixed asset registers comprising of
land, buildings and all other infrastructure, immovable and movable properties which
belong to the Municipality:-
(a) Register of Land
(b) Register of Immovable Properties
(c) Register of Movable Properties
(d) Register of Public Lighting System
(2) These registers shall be maintained category wise in respect of lands, buildings, etc.
(3) The infrastructure assets like roads, bridges, culverts, drains, shall be recorded in
such a manner as to identify location, measurements, etc.
(4) The registers shall be maintained fund wise.
(5) Any new asset that is capitalized, purchased or obtained by way of grant or gift
shall be recorded in the register on the date the asset is capitalized, purchased or
obtained.
14
(6) An Asset Replacement Register shall also be maintained in Form ACNT–35 which
shall record the history of the asset in use in a Municipality. This shall capture the usage
and depreciation details of the asset.
Observation: On verification it is observed that the corporation has not maintained records and registers as prescribed in OMAR, for which it is difficult to determine the life of the assets and to calculate of depreciation. It is suggested that : (a). The corporation should develop a system within its accounting software to maintain the details of the assets acquired, purchased, cost of acquisition and its remaining useful life to ensure appropriate and automatic calculation of the Depreciation. (b). Fixed Asset register should be maintained as per OMAR 2012.
Observation#16: STOCK
As per OMAR 2012, Accounting and Valuation procedure should be done as follows:
Accounting of Store
i. Expenditure in respect of all material equipment, procured shall be recognized
in accrual basis, i.e. on admission of bill by the municipality in relation to
material equipment delivered.
ii. Accounting of goods received and accepted and no Bill received as of the cut-
off date shall be accounted based on purchase orders.
iii. Revenue in respect of disposal of material shall be recognized on actual
receipt.
Valuation of Stores:
i. The stock lying at the period-end shall be valued at cost following the first in
first out (FIFO) method.
ii. Finished goods and work-in-progress related to production for sale will be
valued at cost. Cost of finished goods and work-in-progress includes all direct
costs and applicable production overheads to bring the goods to the present
location and condition.
15
Observations In spite of repeated reminders and personal contact to the concerned person, the Stock register and files relating to electrical, conservancy and stationery store could not be produced before us for verification.
Observation#17: Solid waste management
BMC has engaged 3 agencies namely JAGRUTI, PMR and RAMKY for management of
Solid Waste within the BMC area.
1. JAGRUTI- BMC has engaged M/S JAGRUTI Social Welfare Organization for
Management of Solid Waste wef 6th Nov, 2013 for a period of 7 years
vide agreement No.-270 and 289 for package-III comprising of 13
wards and package-II comprising of 13 wards respectively. The agreed
price for collection, storage & transportation of solid waste is Rs. 2485
per MT. The payment made to the above agency during the period under
audit is as follows:-
Name Sanitation Garbage Lifting Total
JAGRUTI 23,28,75,096.00 8,92,69,987.00 32,21,45,083.00
2. PMR- BMC has engaged M/S PMR for Management of Solid Waste wef
6th Nov, 2013 for a period of 7 years vide agreement No.-271 for
package-IV comprising of 14 wards. The agreed price for collection,
storage & transportation of solid waste is Rs. 2432 per MT. The payment
made to the above agency during the period under audit is as follows:-
Name Sanitation Garbage Lifting Total
PMR 8,29,68,861.00
1,76,650.00
8,31,45,511.00
3. RAMKY- BMC has engaged M/S Ramky for Management of Solid Waste
wef 6th Nov, 2013 for a period of 7 years vide agreement No.-268 for
package-I comprising of 12 wards. The agreed price for collection,
storage & transportation of solid waste is Rs. 2490 per MT.
The payment made to the above agency during the period
under audit is as follows:-
Name Sanitation Garbage Lifting Total
RAMKY 8,88,17,991.00
1,14,246.00
8,89,32,237.00
16
BMC has 67 wards under its purview. Out of this, PMR,JAGRUTI and
RAMKY are collectively engaged for solid waste management for 52
wards and the remaining 15 wards come under the management of
BMC.
During verification it is observed that BMC has paid all three Organisations Rs.504.00
per M.T towards lifting of garbage.The total amount paid to above organizations comes
to rRs.8,95,60,883,but the contract agreement relating to garbage lifting could
not be provided to us vfor verification, hence we are unable to comment on the
correctness of the payments.
Observation#18: Establishment Department
We have verified the records and registers relating to absentee statement, salary,
attendance, and audit. No such significant observations have been noticed during
verification.
Observation#19: Reconciliations Statement
As per OMAR-2012, the reconciliation procedures shall be carried out by the Accounts
Department, Audit Department and the concerned Departments.
(a) The procedures will include the following:
Bank Reconciliation,
Inter-unit Reconciliation,
Reconciliation of deposits,
Reconciliation of receivables and collections in respect of
i. Property and other taxes;
ii. Cess; and
iii. Other Heads of Revenues.
Reconciliation of advances to:
i. Contractors/suppliers;
ii. Departments of the Municipality; and
iii. Employees of the Municipality.
Reconciliation of loans received (borrowings),
Reconciliation of payables including contractors' payables,
Reconciliation of balances with Government, Quasi -Government agencies,
Government Corporations, and
17
Reconciliation of loans given to others
Reconciliation of the accounts for the income and expense heads falling
under the following categories with the Function wise Income / Expense
Subsidiary Ledgers maintained at the Accounts Department in respect of
those categories:
Fees and User Charges;
Sale and Hire Charges;
Establishment Expenses;
Administrative Expenses; and
Repairs and Maintenance Expenses
Observations The reconciliation for above accounts has not been done for the half year ended 30th September 2016.
Observation#20: Old Age Pension(OAP)
We have verified cash book and other related documents pertaining to OAP. During our verification following observations have been made:
During the period following amounts have been transferred to AXIS bank towards disbursement of pension:-
Month Amount
Apr-16 54,47,700.00
May-16 57,72,400.00
Jun-16 53,73,700.00
Jul-16 53,56,400.00
Aug-16 55,71,400.00
Sep-16 54,17,400.00
Total 3,29,39,000.00
The authenticity for disbursement of pension to the beneficiaries could not be produced before us for verification. On enquiry from the bank it was understood that the pension to the beneficiaries are disbursed on biometric system and if the disbursement of pension to the particular beneficiary is not done for a period of 1 year, a live certificate is to be obtained from the concerned person through the corporator and accordingly the pension is disbursed. If it continues for more than 1 year then the amount is refunded to BMC. A statement showing OAP amount received by bank and disbursed by bank (Up to October 2015) is placed in Annexure-G. On verification of statement it is found that a sum of Rs. 1,22,15,300.00 is shown as undisbursed amount lying with the bank which
18
is yet to be refunded to the BMC. The statement from November 2015 to September 2016 could not be produced before us for verification. Moreover it is observed that more than Rs. 12 crores is lying unutilized in OAP account for more than a year in account No.-910010028148518 in AXIS bank which leads to a huge loss of revenue in the form of interest. It is therefore advised that the unutilized balance of funds should be kept in fixed/flexi deposit. This needs to be investigated by the corporation. Observation#21: Statutory Dues I. Tax deducted at source:
a. Employees
We have verified the challans and other related documents pertaining to deduction and
deposit of TDS of the employees. On verification of books of accounts it is observed
that a sum of Rs.4,36,090.00 was outstanding as on 01.04.2016 out of which during
the year a sum of Rs.2,31,480.00 has been deposited with the IT authority. Hence
there is a difference of Rs. 2,04,610.00 which is not deposited during the financial
year.
b. Contractor
We have also verified the challans and other related documents pertaining to deduction
and deposit of TDS of the contractor. On verification of books of accounts it is observed
that a sum of Rs. 11,26,688.00 was outstanding balance as on 1.04.2016 out of
which during the year a sum of Rs. 76,231.00 has been deposited with the IT
authority, leaving a balance of Rs. 10,50,457.00 which is not deposited during the
financial year.
II. Filing of Quarterly TDS Return:
We have verified the quarterly TDS return in the form of 26 Q & 24 Q and found
the returns have been filed within the due date.The TDS reconciliation statement is
placed in Annexure-H. On verification of return with books of accounts it is
observed that the TDS return filed with the IT authority does not match with books
of accounts of the corporation. It is understood that the TDS deducted at hospital
level has not been included in the books of accounts of the corporation.
III. Employees Provident Fund
19
During the verification, it is observed that the Employees Provident Fund deducted
and deposited within due date. The Employees Provident Fund statement is placed
in Annexure-I.
IV. Cess
We have verified the ledger, challans and other related documents relating to Cess. On
such verification it is observed that the cess for the half year ended on 30th September
2016 have not been deposited with the appropriate authority within due date. The
opening balance as on 1.4.2016 stands at Rs. 28,24,448.00 . Out of which a
sum of Rs. 2,99,904.00 has been deposited with the appropriate authority,
leaving a balance of Rs. 25,24,544.00 yet to be deposited with the appropriate
authority.
V. Outstanding Demand of Service tax
It is learnt that there is an outstanding demand from service tax department against
the corporation. The matter is sub-judice in the court of law. Necessary records
and registers relating to the matter could not be produced before us for verification.
VI. TDS Receivable
Upon scrutiny of 26AS of the corporation, it came to our notice that, various banks and
financial institutions have deducted tax at source against interest earned by the
corporation on saving bank and fixed deposits. Since the corporation is a non-taxable
entity, such tax deducted at source can be claimed as refund from Income tax Authority
by making an application and filling of required returns. As enquired, no such steps
have been taken by the corporation to recover the money blocked amounting to Rs.
6,19,436.00 as on date. Year wise break up of such with holdings are given below;
20
Year wise details of the unclaimed Tax Deducted at Source
Financial
Year Name of Deductor Section
TAN of
Deductor
Total
Amount
Paid /
Credited
Total
Tax
Deducted
2008-09 SYNDICATE BANK 194A BBNS00462A 14100.00 2905.00
2009-10 SYNDICATE BANK 194A BBNS00462A 147429.00 14858.00
2010-11 CORPORATION BANK 194A BBNC00159F 323340.00 32334.00
SYNDICATE BANK 194A BBNS00462A 21400.00 4282.00
2011-12
ALLAHABAD BANK 194A BBNA00264F 5031440.00 503144.00
KARNATAKA BANK LIMITED 194A BBNK00103F 786037.00 0.00
2012-13
ORISSA TOURISM DEVELOPMENT
CORPORATION LIMITED 194A BBNO00204B 10000.00 200.00
VIJAYA BANK ASHOK NAGAR 194A BBNV00084A 530030.00 53003.00
HDFC BANK LIMITED 194A MUMH03189E 0.00 0.00
2013-14 HDFC BANK LIMITED 194A MUMH03189E 0.00 0.00
2014-15 None - - - -
2015-16 NATIONAL BUILDINGS
CONSTRUCTION CORPORATION LTD 194A BBNN00918B 87103.00 8710.00
TOTAL 6950879.00 619436.00
Observation#22: Legal Department
In spite of various requisitions and personal contact, the files relating to the
legal department could not be submitted for the purpose of audit.
21
Observation#23: Medical Department
We have verified the records relating to the medical department. Our observations on
the same are as follows:
Sl No. Particulars Amount Remarks
1 Attendance
Register
- It has been observed that the In time and Out
time of the employees including doctors is not
being recorded. However only signatures are
taken in the attendance register.
2 Medical Store - It has been observed that the stock register
doesn't include the value of goods received. It
is suggested to include the value of such
goods along with the quantity of goods
received.
3 Pathology
Money
Receipts
- During our visit to the medical department it
has been observed that counter foil of money
receipts were not available with the cashier,
rather those were kept at his residence without
any prior approval.
4 Cash Book - Opening and Closing balance is not mentioned
in Cash Book.
Annexure-A
Date
Voucher No/Challan
No/File No Particulars Amount Remarks
22-04-2016 140/22/4/16
Payment made to Prativa Enterprises for computer operation and TTS
operator. 41,600.00
Passed for payment for 10,400.An amount upto 31,200 is not
available for verification.
21-04-2016 120/21/4/16
Quantity of litres used as a fuel in the statement submitted by Rahman
petrol pump is not available for the month of March 2016 13,87,045.00
The statement submitted by Rahman petrol pump does not
include the quantity of fuel used.
27-07-2016 794/27/7/16
Vehicle has been used for entire 3 months during April 2016 till June
2016,including holidays and it doesn't consist of any details of
consumption of fuel during the period,log book details having details
distance covered and coupons issued for such purpose. 45,500.00
photocopy of log book is not attached along with payment
voucher for purpose of verification .
3/16 to7/16 904/22.08.2016 Money receipts were not available for expenses totalling to 7492 7,492.00 Money receipt is not attached with the expenses vouchers.
27-08-2016 971/27.08.2016
Asin Kumar Pattnaik, bearing the designation of store keeper was paid
advance for celebration of LSG Day. 4,50,000.00
The Supporting documents is not attached for such
corresponding expenses.
23-08-2016 931/23.08.2016
There has been a purchase of CCTV & AC for electrical work of Aahar
Center. 12,38,029.00 The supporting document of such purchase is not available.
21-07-2016 742
Expenses have been incurred in regard to vehicles used for official
purposes.The fuel rate in such regard are as follows
a. Vehicle number - OR 02 BH 0143 - 21 litres @ 757.91 per litre
b. Vehicle number - OD 02 7013 - 6 litres @ 409.26 per litre
c. Vehicle number - OD 02 Q 6369 - 91 litres @ 101.10 per litre
d. Vehicle number - OR 02 B 1145 - 223 litres @ 78.63 per litre
File No.49/2016
The vehicle agreement of vehicle bearing registration number OR-02-BR-
5943 has 2 agreements which are conflicting.The first agreement is
executed for the period 15/07/2015 till 31/12/2015 and the second
agreement is for the period 01/09/16 till 31/12/2016.
The vehicle bearing no.OR 02BR5943 has 2 agreement copies
.This needs to be rectified
We have verified all the vouchers for the half year ended 30th September,2016. The observations are as follows:
Vouching
45,106.26 The fuel rate per liter is abruptly high.
Annexure-A(i)
Person Booking date Cancellation date No of days gap
Booking
Amount
(A)
Amount
returned
(B)
Amount to be
returned as per rules
(C)
Voucher NosDeviation (D)=(B) -
(C)
Ambika Prasad 17-07-2016 16-06-2016 31 15,467.00 12,104.00 11,600.00 606/27/06/16 504.00
Tapan Ku Swain 12-07-2016 16-06-2016 26 6,870.00 5,370.00 5,153.00 607/27/06/16 217.00
Satyajit Mallik 27-11-2016 20-07-2016 130 6,900.00 5,400.00 5,175.00 20072016 225.00
Purna Ch. Kar 03-12-2016 15-07-2016 141 17,826.00 13,951.00 13,370.00 15072016 581.00
26-06-2016 13-05-2016 44 17,175.00 13,425.00 12,881.00 544.00
Total 64,238.00 50,250.00 48,179.00 2,071.00
Kalyan Mandap Booking details
Period-April 2016 till September 2016
ANNEXURE -B(i)
SL NoBank
Account
Id
Bank Account Name As Per Books
30/09/2017
As Per Bank Statement
30/09/2017 Difference
Whether Reconciled ?
If Any Difference
1 1 AXIS -NO- Maha Jatra 1,000.00 1,000.00 - 2 2 AXIS -NO- Sludge Pump - - - 3 3 AXIS -NO - Water Tanker - - - 4 4 AXIS -NO - Ambulance van - - - 5 7 AXIS -NO - User fee 1,48,700.00 1,27,100.00 21,600.00 Yes6 8 AXIS -NO - Parking 2,940.00 2,940.00 - 7 10 AXIS -NO - Rent from office Building - - - 8 11 AXIS -NO - Mutation Fees - - - 9 12 AXIS -NO - Road Cutting - - -
10 14 AXIS -NO - Tender paper 6,300.00 - 6,300.00 Yes11 20 AXIS -NO- U/s 307/Hawking 7,220.00 7,220.00 - 12 21 AXIS -NO - Market Toll/Market Rent 6,790.00 6,790.00 - 13 22 AXIS -NO - Kine House 1,000.00 1,000.00 - 14 23 AXIS -NO - Kalyan Mandap - - - 15 25 AXIS -NO - Jatri Nivas 14,500.00 14,500.00 - 16 30 AXIS -NO - Crematorium - - - 17 32 AXIS -NO - Recovery - - - 18 35 AXIS -NO-Others - - - 19 36 AXIS -NO-Holding Tax 2,85,595.00 1,28,847.00 1,56,748.00 Yes20 37 AXIS -NO-Licence Fees 1,56,300.00 29,100.00 1,27,200.00 Yes21 38 AXIS -NO-Rent & Advertisement 32,880.00 32,800.00 80.00 22 41 AXIS -NO-NOC for peripheral Development Charges - - - 23 43 AXIS -NO-EMD - - - 24 48 AXIS -NO-ISD 30,300.00 - 30,300.00 25 51 AXIS -NO-MISCELLANEOUS REVENUE COLLECTION 8,35,674.00 8,35,674.00 - 26 52 AXIS -Current Accounts-REVENUE COLLECTION ACCOUNT - - - 27 53 NGB-Savings Bank Account 87,88,625.87 87,90,069.87 (1,444.00) Yes28 56 SBI-Hospital- Saving A/C-2638 6,72,148.26 3,47,052.01 3,25,096.25 29 58 AXIS -Saving A/C-SJSRY 2,02,82,321.74 2,05,31,563.74 (2,49,242.00) Yes30 61 AXIS-CENSUS CA Bank Account 28,55,452.00 28,55,452.00 - 31 65 AXIS -Saving A/C-Depository - Cum - NOC 8,05,71,873.00 8,05,71,873.00 - 32 82 AXIS -Old Age Pension- Saving Bank Account 15,22,81,814.75 11,49,50,480.75 3,73,31,334.00 33 120 AXIS -Low Cost Sanitation 12,49,02,515.46 12,49,02,515.46 - 34 121 AXIS -CA-Central Payment Account 44,76,943.72 56,61,371.72 (11,84,428.00) Yes35 134 Axis Bank - ASSETS CREATION (CONSTRUCTION OF C ROAD) 7,22,29,974.00 7,38,73,299.00 (16,43,325.00)
STATEMENT OF ACCOUNT FOR WHICH BALANCE CONFIRMATION HAS BEEN OBTAINED.
36 138 AXIS -Octroi Grant 15,83,04,327.74 15,83,10,278.74 (5,951.00) Yes37 141 Axis Bank-MISCELLANEOUS FUND 5,55,98,927.00 5,56,51,404.00 (52,477.00) Yes38 152 Axis-Smart City BMC 2,32,74,396.00 2,37,16,672.00 (4,42,276.00) Yes39 167 Axis Bank-Aahar Grant 15,34,483.00 15,34,483.00 - 40 168 Axis-14th Finance Account 50,31,76,788.00 50,37,95,893.00 (6,19,105.00) 41 171 Axis-Harish Chandra Sahayata 1,34,297.00 3,41,297.00 (2,07,000.00) 42 182 ICICI Bank-Planning Account 25,20,089.00 25,20,089.00 - 43 191 Axis-4th SFC-Devolution Fund 19,07,85,725.00 19,16,21,145.00 (8,35,420.00) 44 192 Axis-MOTOR VEHICLE TAX 69,326.00 69,326.00 - 45 193 Axis-ROAD DEVELOPMENT 76,49,516.00 73,04,249.00 3,45,267.00 46 202 Axis-Corporation Fund 2,39,42,675.46 2,62,57,933.46 (23,15,258.00) 47 220 Axis-Meat Market-Unit-IV 21,10,000.00 40,130.00 20,69,870.00 48 221 Axis-Meat Market at Ghatikia 16,73,000.00 28,588.00 16,44,412.00 49 222 Axis-water Bodies 2,05,14,000.00 56,733.00 2,04,57,267.00
Total 1,45,98,78,418.00 1,40,49,18,869.75 5,49,59,548.25
ANNEXURE - B(ii)
Sl No
Bank
Account Id Bank Account Name
Closing Balance as per
books
1 5 AXIS -NO - Exavator ,Tipper & Road Roller -
2 6 AXIS -NO - OMFED/OPELFED/Ground Rent 7,200.00
3 9 AXIS -NO - Shopping Complex/ Mall Rent -
4 13 AXIS -NO - Staff/Slum Quarters -
5 15 AXIS -NO - Slaughter House -
6 16 AXIS -NO- Tax On cart & Carriage -
7 17 AXIS -NO - Cycle, Rickshaw & Rickshaw Tax -
8 18 AXIS -NO - Dogs / Animal Tax -
9 19 AXIS -NO - Penalty/Fine -
10 24 AXIS -NO - Working Women's Hostel -
11 26 AXIS -NO - Marriage Fee -
12 27 AXIS -NO - PRET -
13 28 AXIS -NO - Vending Zone -
14 29 AXIS -NO - Express Cleaning 0.17
15 31 AXIS -NO - Sale of Scrap -
16 33 AXIS -NO - Sales of Vehicle & Other office equipment -
17 34 AXIS -NO-Users Fees From Hospital -
18 39 AXIS -NO-Entertainment Tax/Public Resort -
19 40 AXIS -NO-Registration Fees of Contractors -
20 42 AXIS -NO-Bindusagar Lake -
21 44 AXIS -NO-Funeral Van Service -
22 45 AXIS -NO-Other Recovery of cost of Materials -
23 46 AXIS -NO-City Bus Service -
24 47 AXIS -NO-Civil Works -
25 49 AXIS- No-Plantation -
26 50 AXIS -NO-Electrical Works -
27 54 SBI-Saving A/C -
28 55 SBI-Savings Bank Account 17,66,629.92
29 57 PNB-Savings Bank Account 31,91,330.00
30 59 AXIS -Saving A/C-BSUP 6,21,58,236.00
31 60 UCO-Savings Bank Account 1,79,793.00
32 62 SBI-13th Finance Savings Bank Account-3127 2,74,23,018.75
33 63 Axis Bank-FD-916040041268191 9,62,43,400.00
34 64 AXIS -Saving A/C -Boundry Wall Grant Account 2,33,617.44
35 66 NGB-Savings Bank Account 17,99,465.34
36 67 NGB-Savings Bank Account 48,26,396.00
37 69 Union Bank of India-Savings Bank Account 50,478.00
38 70 Bank of Baroda-Savings Bank Account 3,68,577.00
39 71 BMC/P.L A/C (Treasury) 48,433.18
40 72 SBI-Pension Savings Bank Account 16,83,751.12
41 73 SBI- Bapuji Nagar-Current Account 24,097.00
42 74 SBI-Secretariate Branch 28,19,931.00
STATEMENT OF ACCOUNTS FOR WHICH BANK STATEMENT WAS NOT PROVIDED
43 75 SBI-Old Town-Pension Account 23,12,418.00
44 77 AXIS - Bank Savings Bank Account 19,312.00
45 79 Andhra Bank-Savings Bank Account 19,71,456.00
46 80 U B I-JNNURM-City Bus Service-Savings Bank Account 4,69,053.00
47 83 AXIS -R A Y- Saving Bank Account (11,411.54)
48 84 NGB-SJSRY- Saving Bank Account 46,85,656.69
49 85 NGB-CPF- Saving Bank Account 2,96,33,290.95
50 86 ALLAHABAD BANK-SHASU 49,70,814.00
51 87 UCO-Secretariat Branch 13,40,851.28
52 91 NGB- NSDP-Saving Bank Account 14,58,864.00
53 92 NGB- VAMBAY-Saving Bank Account 1,16,37,607.00
54 93 NGB- BSY-Saving Bank Account 1,08,461.00
55 94 NGB- Old Age Pension-Saving Bank Account 1,67,274.30
56 95 NGB- CA-Municipal Hospital 7,484.50
57 96 NGB-Saving Bank Account 31,09,627.00
58 97 NGB-Incentive for SJSRY-Saving Bank Account 37,89,492.00
59 98 Bank of India-Saving Bank Account 89,346.00
60 100 Nilachal Gramya Bank-FD-511100264 2,21,50,915.00
61 101 AXIS-Savinf A/C-Project Implementation Unit 5,56,966.00
62 105 United Bank of India (SRC Grant Fund) 23,13,138.00
63 109 AXIS -NO-Bank-Devolution Fund 65,29,018.00
64 110 BMC/Bank of Baroda - Ganga Nagar 2,54,157.00
65 111 BMC/Bank of Baroda -Ganga Nagar-Hospital 1,59,070.00
66 112 BMC-OGB-Public Information Officer 69,721.00
67 113 AXIS -NO - IPG Collection 44,98,308.41
68 114 AXIS -NO-Direct Debit Collection 6,96,908.00
69 115 AXIS -NO-SOLAR CITY PROGRAMME 2,62,130.00
70 116 Axis-Slaughter House 1,49,36,680.00
71 119 Bank of Baroda-Samantarapur Branch 2,00,86,983.00
72 126 AXIS-NRHM-6567 46,06,184.00
73 127 Axis Bank - FD 3,00,00,000.00
74 129 AXIS BANK NMMP PROJECT 97,39,784.00
75 130 Axis Bank" BMC Acquisition land & storm water drainage" 6,71,22,248.00
76 137 HDFC Planning Construction Cess A/c 45,840.00
77 139 Axis Bank-BUS PROCUREMENT FOR BPTSL 6,91,789.00
78 140 Axis bank-Bindu Sagar Development Fund 7,77,112.00
79 142 ICICI-Solid Waste Fund 1,44,47,560.00
80 151 ICICI-Misc Fund 11,29,92,260.00
81 160 AXIS-National Family Benefit Scheme (NFBS) 38,205.00
82 161 Rangamatia Project -Ray 1,66,59,834.00
83 162 Bank of India Ashok Nagar 64,74,837.00
84 166 HDFC-Vivekananda Marg 12,42,17,444.00
85 169 HDFC-Vivekananda Marg 21,27,25,386.40
86 172 Axis-Mandap Basti 1,22,97,808.00
87 173 MSW Primary collection & transportation A/C 69,44,160.00
88 174 ICICI-CMR Fund 9,21,162.00
89 175 ICICI-SB-OSDMF 10,44,372.00
90 176 AXIS-Hudco CSR Grant 63,35,975.00
91 177 Axis-Grant for Medicine Procurement 14,394.00
92 178 HDFC-Vivekananda Marg 12,61,27,869.00
93 179 HDFC-Vivekananda marg 70,12,947.00
94 180 OUIDF Funding-Slaughter House 1,09,742.00
95 181 HDFC-Vivekananda Marg-BSUP 2,11,06,147.00
96 183 HDFC-Drinking Water Outlet 1,02,70,567.00
97 184 AXIS-JnNURM-Challange Fund 1,20,84,977.00
98 185 Axis-City Health Officer 4,411.53
99 186 SSP Polling Account-CA -
100 187 HDFC-Vivekananda Marg-FD 51,65,90,968.00
101 188 BMC-Public Toilet 2,19,33,337.00
102 189 HDFC-ESCROW Account 15,77,604.42
103 190 CMMO-BMC Hospital 22,10,727.00
104 194 HDFC Bank-Solid Waste Management 68,00,262.00
105 195 HDFC-Rahagiri Sponsorship Fee 71,700.50
106 196 HDFC-Smart City 31,21,923.00
107 198 Axis-DY COMMISSIONER SOUTH WEST ZONE 77,052.00
108 199 AXIS-DY COMMISSIONER NORTH ZONE 12,310.00
109 200 AXIS-DY COMMISSIONER SOUTH EAST ZONE 50,000.00
110 201 Axis-Transit Shelter 1,76,19,563.00
Total 1,71,59,76,406.36
Annexure-B(iii)
Amount as on
30-09-2016
(in Rs)
285595.00 Dr
Date Cheque No. Amount
19-07-2016 1552 2,400.00
29-08-2016 266947 15,600.00
14-09-2016 255 3,000.00
29-09-2016 475230 43,774.00
29-09-2016 83619 40,670.00
29-09-2016 15668 50,000.00
29-09-2016 262868 1,304.00
128847.00 Dr
Amount as on
30-09-2016
(in Rs)
148700.00 Dr
Date Cheque No. Amount
20-09-2016 116934 2,400.00
29-09-2016 949279 16,800.00
29-09-2016 27115 2,400.00
127100.00 Dr
Amount as on
30-09-2016
(in Rs)
4476943.72 Dr
Date Cheque No. Amount
12-04-2016 968786 5,000.00
19-04-2016 968824 5,588.00
12-05-2016 968916 3,000.00
20-06-2016 969101 1,36,350.00
04-07-2016 969180 1,95,680.00
05-07-2016 969192 5,000.00
Bank Reconciliation Statements
BANK ACCOUNT ID -7, AXIS -NO - User fee 911020002959110
Particulars
Balance as per Bank Book as at 31.03.2016
Less:- Cheque Deposited but not cleared till 31.03.2016
Balance as per Bank Statement as at 30.09.2016
BANK ACCOUNT ID -121, AXIS -CA-Central Payment Account 912020039177274
Particulars
Balance as per Bank Book as at 31.03.2016
Less:- Cheque Deposited but not cleared till 31.03.2016
Balance as per Bank Statement as at 30.09.2016
BANK ACCOUNT ID -36
AXIS -NO - Holding Tax
910020041705328
Particulars
Balance as per Bank Book as at 31.03.2016
Less:- Cheque Deposited but not cleared till 31.03.2016
12-07-2016 969228 6,000.00
12-07-2016 969226 3,901.00
12-07-2016 969225 45,526.00
20-07-2016 969263 4,255.00
25-07-2016 969298 5,400.00
29-07-2016 969317 18,000.00
04-08-2016 969353 10,500.00
16-08-2016 969381 49,049.00
22-08-2016 969402 1,762.00
12-09-2016 969479 5,100.00
12-09-2016 969478 30,000.00
12-09-2016 969481 3,63,987.00
12-09-2016 969480 2,90,330.00
5661371.72 Dr
Amount as on
30-09-2016
(in Rs)
23274396.00 Dr
Date Cheque No. Amount
29-04-2016 100639 30,000.00
29-04-2016 100640 30,000.00
29-04-2016 100638 30,000.00
19-09-2016 100662 1,343.00
19-09-2016 100666 76,559.00
23-09-2016 100670 73,886.00
23-09-2016 100669 2,00,488.00
23716672.00 Dr
Amount as on
30-09-2016
(in Rs)
6300.00 Dr
Date Cheque No. Amount
27-09-2016 379424 6,300.00
0.00 Dr
Amount as on
30-09-2016
(in Rs)
BANK ACCOUNT ID -53, NGB-Savings Bank Account / 481
Particulars
Balance as per Bank Statement as at 30.09.2016
BANK ACCOUNT ID - 152,Axis-Smart City BMC 915010048657327
Particulars
Balance as per Bank Book as at 31.03.2016
Less:- Cheque Deposited but not cleared till 31.03.2016
Balance as per Bank Statement as at 30.09.2016
BANK ACCOUNT ID - 14,AXIS -NO - Tender paper 911020002964484
Particulars
Balance as per Bank Book as at 31.03.2016
Less:- Cheque Deposited but not cleared till 31.03.2016
Balance as per Bank Statement as at 30.09.2016
8788625.87 Dr
Date Cheque No. Amount
22-04-2016 215060 2,224.00
12-09-2016 (780.00)
8790069.87 Dr
Amount as on
30-09-2016
(in Rs)
20282321.74 Dr
Date Cheque No. Amount
29-02-2016 13727 22,874.00
31-03-2016 17059 10,000.00
31-03-2016 17058 5,000.00
31-03-2016 17057 10,000.00
31-03-2016 17056 10,000.00
29-08-2016 17117 31,927.00
05-09-2016 17125 54,276.00
23-09-2016 17129 2,212.00
26-09-2016 17132 13,626.00
26-09-2016 17132 89,327.00
20531563.74 Dr
Amount as on
30-09-2016
(in Rs)
158304327.74 Dr
Date Cheque No. Amount
23-09-2016 17931 5,951.00
158310278.74 Dr
Amount as on
30-09-2016
(in Rs)
55598927.00 Dr
Date Cheque No. Amount
BANK ACCOUNT ID - 138, AXIS -Octroi Grant / 913010002535342
Particulars
Balance as per Bank Book as at 31.03.2016
Less:- Cheque Deposited but not cleared till 31.03.2016
Balance as per Bank Statement as at 30.09.2016
BANK ACCOUNT ID - 141, Axis Bank- MISCELLANEOUS FUND / 912010039790469
Particulars
Balance as per Bank Book as at 31.03.2016
Less:- Cheque Deposited but not cleared till 31.03.2016
Balance as per Bank Statement as at 30.09.2016
Balance as per Bank Book as at 31.03.2016
Less:- Cheque Deposited but not cleared till 31.03.2016
Balance as per Bank Statement as at 30.09.2016
BANK ACCOUNT ID - 58, AXIS -Saving A/C-SJSRY / 910010036875918
Particulars
Balance as per Bank Book as at 31.03.2016
Less:- Cheque Deposited but not cleared till 31.03.2016
07-09-2016 969462 52,477.00
55651404.00 Dr
Amount as on
30-09-2016
(in Rs)
156300.00 Dr
Date Cheque No. Amount
13-08-2016 480581 15,000.00
19-08-2016 187922 7,100.00
20-08-2016 7473 4,000.00
30-08-2016 352631 1,200.00
29-09-2016 360310 2,300.00
29-09-2016 592770 2,300.00
29-09-2016 992035 5,000.00
29-09-2016 635694 2,500.00
29-09-2016 153561 4,000.00
29-09-2016 156 3,500.00
29-09-2016 503217 19,000.00
29-09-2016 576122 12,500.00
29-09-2016 503215 7,000.00
29-09-2016 503216 27,500.00
29-09-2016 472527 4,500.00
29-09-2016 129106 9,800.00
Balance as per Bank Statement as at 30.09.2016 29100.00 Dr
Less:- Cheque Deposited but not cleared till 31.03.2016
BANK ACCOUNT ID - 37,AXIS -NO-Licence Fees / 910020041706507
Particulars
Balance as per Bank Book as at 31.03.2016
Balance as per Bank Statement as at 30.09.2016
Annexure-C(i)
Amount (Rs.)
Sl No. GL Code Advance Opening Balance Debit Credit Closing Balance
1 4601001 House Building Advances 1,43,737 - - 1,43,737
2 4601002 Vehicle purchase Advances 2,088 - - 2,088
3 4601012
Advance to Sanitary
Inspector 24,300 - - 24,300
4 4601008 Travel Advance 27,400 - - 27,400
5 4605003
Advance to others- advance
against schemes 1,40,000 - - 1,40,000
Total 3,37,525 - - 3,37,525
Annexure-C(ii)
Amount (Rs.)
Sl No. GL Code Advance Opening Balance Debit Credit Closing Balance
1 4601006 Miscellaneous Advance 12,13,465.00 - 7,05,000.00 5,08,465.00
2 4601007 Medical Advance 1,95,49,435.00 2,30,000.00 2,31,058.00 1,95,48,377.00
3 4601010 Advance To JE 26,85,317.00 3,00,000.00 13,50,000.00 16,35,317.00
4 4601011 Advance to Store keeper 33,53,344.00 6,55,000.00 10,44,000.00 29,64,344.00
5 4603001 Loans and advance to others 6,63,727.00 1,00,000.00 5,18,200.00 2,45,527.00
6 4604006 Advance to suppliers and contractors- Others -12.00 51,41,012.00 51,41,000.00
7 4604001 Advance to suppliers and contractors- Public/ Assets 3,92,86,699.00 77,81,000.00 1,25,27,590.00 3,45,40,109.00
Total 6,67,51,975.00 1,42,07,012.00 1,63,75,848.00 6,45,83,139.00
Observation : Out of total advance as on 01/04/2016 amounting to Rs
66751975, a sum of Rs 2168836 has been adjusted during the period
under audit leaving a balance of Rs 64583139 as on 30/09/2016.This
needs immediate adjustment/recovery.
Annexure-C(iii)
Sl No GL Code Advance Opening Balance Debit Credit Closing Balance Observations
1 4601001
House
Building
Advances 1,43,737 - - 1,43,737
There is no
recovery of HBA for
the period april
2016 to september
2016
2 4601002
Vehicle
purchase
Advances 2,088 - - 2,088
There is no
recovery of HBA for
the period april
2016 to september
2016
3 4601012
Advance to
Sanitary
Inspector 24,300 - - 24,300
No
recovery/adjustment
of advance during
the period under
audit
4 4601008
Travel
Advance 27,400 - - 27,400
The
balanceRs.27400.0
0 is lying out
standing more than
2 year.
5 4605003
Advance to
others-
advance
against
schemes 1,40,000 - - 1,40,000
No
recovery/adjustment
of advance during
the year
6 4601006
Miscellaneous
Advance 12,13,465 - 7,05,000 5,08,465
During the year Rs.
705000 has been
adjusted. The
Balance amount of
Rs. 508465 is lying
since one year
Amount (Rs.)
7 4601007
Medical
Advance 1,95,49,435 2,30,000 2,31,058 1,95,48,377
The amount is
rollover since 2
years.
8 4601010
Advance To
JE 26,85,317 3,00,000 13,50,000 16,35,317
The
balanceRs.1635317
.00 is lying out
standing more than
2 year.
9 4601011
Advance to
Store keeper 33,53,344 6,55,000 10,44,000 29,64,344
The outstanding
amount needs
immediate
adjustment/recovery
10 4603001
Loans and
advance to
others 6,63,727 1,00,000 5,18,200 2,45,527
11 4604001
Advance to
suppliers and
contractors-
Public/ Assets 3,92,86,699 77,81,000 1,25,27,590 3,45,40,109
During the year
fresh advance have
been given for Rs.
21680109 without
adjustment of
previous advance
for Rs. 17606590
12 4604006
Advance to
suppliers and
contractors-
Others (12) 51,41,012 51,41,000
Total 6,70,89,500 1,42,07,012 1,63,75,848 6,49,20,664
Corresponding work file No.(H.O)
Work belonging to which
administrative department Nature of Job
Name of the working division
BID IDENTIFICATION NO
Tender call Notice No. Publication Date
01.10.2014
01.10.2014
01.10.2014
Cost of Tender paper
EMD
Estimated cost put to tender
Bidder Name Estimated Rate Qouted
Percentage
Amount Bid
Ranks
Caste
Himanshu Bhusan Champatiray Rs. 1,48,594.57 4.80% Rs. 1,55,727.11 L2 NA
Sangram tripathy Rs. 1,48,594.57 -8.00% Rs. 1,36,707.00 L1 NA
Soumya Kanta Singh Rs. 1,48,594.57 8.10% Rs. 1,60,630.73 L3 NA
Annexure-D
Name of the work Improvement of GOKHIBABA POND at Sundarpada in Ward No.-57
CONSTRUCTION OF ROAD
BHUBANESWAR MUNICIPAL CORPORATION,WARD NO.-48
Tenders call notice LETTER NO: 15687
BID REFERENCE NO BMC-EED-II-06/2015-16
Name of the work Construction of cement concrete road at Krishi Vihar Basti in ward no.-48
XXIX PWD DIV II-185/15
DIVISION 2
Works Contract
The lowest offer of Sangram Satpathy, amouting to Rs. 136707.00 only being -8.00% less than the estimated cost of Rs.
148594.57 has been placed before the standing committee on contracts for approval.
Observation : At the time of verification, it was found that an original copy of the newpaper in which the
advertisement for the tender was put up was not found.
2015_ORULB_24452_64
Reference of paper publication
Availability of tender paper in Govt.
website
11.00 Hours 01.08.2015 to 17.00 Hours of 10.08.2015
Rs. 630.00
The Samaj
The Sambad Kalika
The Times of India
News Paper’s Name
LETTER NO: 15687
Rs. 1,500.00
Rs. 1,48,595.00
Work belonging to which
administrative department Nature of Job
Name of the working division
BID REFERENCE NO
BID IDENTIFICATION NO
Tender call Notice No. News Paper’s
Name
Publication Date
NA
NA
NA
Cost of Tender paper
EMD
Estimated cost put to tender
Bidder Name Estimated Rate Qouted
Percentage
Amount Bid
Ranks
Caste
Asish Kumar Champaty Rs. 17,16,995.76 7.00% Rs. 18,37,185.46 L2 Gen
Harihara Pradhan Rs. 17,16,995.76 4.90% Rs. 18,01,128.55 L1 Gen
Work belonging to which
administrative department
Corresponding work file No.(H.O) XXIX PWD DIV I-1264/2014
DIVISION 1
Rs. 6,300.00
Rs. 17,200.00
Rs. 17,16,996.00
Name of the work Construction of drain near GGP enclave and Prachi Vihar in Ward No.-18.
The lowest negotiated offer of Sri Harihara Pradhan, amouting to Rs. 1801129 only being 4.90% excess over the
estimated cost of Rs. 1716996 has been placed before the standing committee on contracts for approval. Observation
: At the time of verification, it was found that an original copy of the newpaper in which the advertisement for the tender
was put up was not found.
Reference of paper publication
LETTER NO: 15687
Availability of tender paper in Govt.
website
11.00 Hours of 21.06.2013 to 17.00 Hours of 30.06.2013
BMC-EED-II-03-2013-14
2013_ORULB_11149
DIVISION 2
IMPROVEMENT OF POND
BHUBANESWAR MUNICIPAL CORPORATION,WARD NO.-57
Tenders call notice LETTER NO: 15687
Name of the work Improvement of GOKHIBABA POND at Sundarpada in Ward No.-57
Corresponding work file No.(H.O) XXIX PWD DIV II-96/2011
Nature of Job
Name of the working division
Tender call Notice No. News Paper’s
Name
Publication Date
Sambad kalinga 03.02.2016
Samaj 03.02.2016
E-.Tendering
Cost of Tender paper
EMD
Estimated cost put to tender
Position of Bidder
Bidder Name Estimated Rate Qouted
Percentage
Amount Bid
Ranks
Caste
Santosh Kumar Sethi Rs. 18,07,099.87 -14.99% Rs. 15,36,215.60 L1 Gen
Akshaya Sethi Rs. 18,07,099.87 -14.99% Rs. 15,36,215.60 L1 SC
M/S Sanjay Kumar Sethi Rs. 18,07,099.87 -14.99% Rs. 15,36,215.60 L1 Gen
Deepak Baliarsingh Rs. 18,07,099.87 -14.99% Rs. 15,36,215.60 L1 SC
Biswanath Subudhi Rs. 18,07,099.87 -14.99% Rs. 15,36,215.60 L1 SC
Ranjit Kuamr Das Rs. 18,07,099.87 -14.99% Rs. 15,36,215.60 L1 SC
Nakula Charan Behera Rs. 18,07,099.87 -14.99% Rs. 15,36,215.60 L1 Gen
Rs. 18,07,100.00
LETTER NO: 1767
www.tendersodisha.gov.in
Availability of tender paper in Govt.
website
11.00 AM Hours 08.02.2016 to 17.00 Hours of 18.02.2016
Rs. 6,300.00
Rs. 18,100.00
Reference of paper publication
BHUBANESWAR MUNICIPAL CORPORATION,WARD NO.-57
Tenders call notice LETTER NO: 1767
BID REFERENCE NO BMC-EED-I-12/2015-16
Construction of drain
Work belonging to which
administrative department Nature of Job
Name of the working division
BID REFERENCE NO
BID IDENTIFICATION NO
Tender call Notice No. News Paper’s
Name
Publication Date
Sambad/Samaj 03.02.2016
Times of India 03.02.2016
E-.Tendering
Cost of Tender paper
EMD
Estimated cost put to tender
Position of Bidder
Bidder Name Estimated Rate Qouted
Percentage
Amount Bid
Ranks
Caste
Seikh SAFIQ UDDIN Rs. 45,03,957.20 -14.99% Rs. 38,28,814.02 L1 Engg. Cont.
M/S Manoranjan Rout Rs. 45,03,957.20 -10.00% Rs. 40,53,561.48 L5 Engg. Cont.
Reference of paper publication
LETTER NO: 1767
www.tendersodisha.gov.in
Corresponding work file No.(H.O) XXIX PWD DIV I-1439/2015
DIVISION 1
Improvement of road
BMC-EED-I-12/2015-16
2015_ORULB_29073
BHUBANESWAR MUNICIPAL CORPORATION,WARD NO.-20
Tenders call notice LETTER NO: 1767
Availability of tender paper in Govt.
website
11.00 Hours of 08.02.2016 to 17.00 Hours of 18.02.2016
Rs. 6,300.00
Rs. 45,000.00
Rs. 45,03,957.00
Name of the work Improvement of road adjacent to Loyola School in Ward no-20
The lowest rate of Sri Santosh Kuamr Sethi, contractor amounting to Rs. 15.36.216.00 only being -14.99% less than the
estimated cost of Rs. 18,07,100.00 has been placed before the standing committee on contracts for approval as per the
provision stipulated in clause 6.3.15 of OPWD code Vol.-1
Observation : a. At the time of verification, it was found that an original copy of the newpaper in which the
advertisement for the tender was put up was not found.
b.standing committee on contracts for approval as per the provision stipulated in clause 6.3.15 of OPWD code Vol.-1
was not found
Akshay Kumar Rout Rs. 45,03,957.20 -12.37%
Rs. 39,46,817.69 L2 Sc
Bibhu Prasanna Mohanty Rs. 45,03,957.20 -14.99% Rs. 38,28,814.02 L1 Gen
Babulal Swain Rs. 45,03,957.20 -11.00% Rs. 40,08,521.91 L4 Gen
Ratikanta Mishra Rs. 45,03,957.20 -14.99% Rs. 38,28,814.02 L1 Engg. Cont.
Babuli Chandra Rout Rs. 45,03,957.20 -14.99% Rs. 38,28,814.02 L1 Gen
Rajesh Kumar Mohanty Rs. 45,03,957.20 -14.99% Rs. 38,28,814.02 L1 Engg. Cont.
Dasarathi Praharaj Rs. 45,03,957.20 -14.99% Rs. 38,28,814.02 L1 Gen
Rashmi Ranjan Das Rs. 45,03,957.20 -12.00% Rs. 39,63,482.34 L3 Engg. Cont.
Bhabani Sankar Mallia Rs. 45,03,957.20 -14.99% Rs. 38,28,814.02 L1 Engg. Cont. M/S Manoranjan Construction Rajiv
Baliar singh Rs. 45,03,957.20 -14.99% Rs. 38,28,814.02 L1 Gen
Messers Auro Engineers Rs. 45,03,957.20 -14.99% Rs. 38,28,814.02 L1
The lowest rate of Bibhu Prasanna Mohanty, contractor amounting to Rs. 3828814.02 only being -14.99% less than the
estimated cost of Rs. 45,03,957.20 has been placed before the standing committee on contracts for approval as per the
provision stipulated in clause 6.3.15 of OPWD code Vol.-1
Observation : a. At the time of verification, it was found that an original copy of the newpaper in which the
advertisement for the tender was put up was not found.
b.standing committee on contracts for approval as per the provision stipulated in clause 6.3.15 of OPWD code Vol.-1
was not found
Annexure-E
3501003 1 Expenses Payable 1,531.00 - 1,531.00
3501107 2 Leave Salary Payable 6,29,166.00 - 6,29,166.00
3501108 3 Revise Pay Arrear Payable 53,63,291.00 29,85,191.00 23,78,100.00
3502004 4 Service Tax Deductions/Recovery 5,69,008.00 73,964.00 4,95,044.00
3502005 5 Professional Tax Deduction 9,59,474.00 1,57,625.00 8,01,849.00
3502006 6 TDS- Employees 4,36,090.00 2,31,480.00 2,04,610.00
3502007 7 Deduction for Works Contract Tax 27,58,426.00 - 27,58,426.00
3502009 8 TDS- Contractors 11,26,688.00 76,231.00 10,50,457.00
3502023 9 Construction Cess Payable 28,24,448.00 2,99,904.00 25,24,544.00
3502024 10 Royalty Payable 1,38,34,441.00 - 1,38,34,441.00
3502025 11 Provident Fund Deductions - Contractors 3,19,15,361.00 - 3,19,15,361.00
3502026 12 GIS Recovery -2,08,449.00 - -2,08,449.00
Total 6,02,09,475.00 38,24,395.00 5,63,85,080.00
Statement of Liabilities for the half year ended 30/09/2016
Ledger no. SL.No ParticularsOpening Balance
as on 01/04/2016
Closing Balance as
on 30/09/2016
Payment during the 6
months
Sl No PARTICULARS
0<Grant <1 1<Grant<2 2 <Grant<3 3<Grant
Unutilised
Funds
as at
31/03/2016
Amount Utilised
During The year 0<Grant <1 1<Grant<2 2 <Grant<3 3<Grant
Unutilised
Funds
as at
30/09/2016
1 13th FC -Roads & Bridges -State Grant - - - - - 4,39,01,000.00 - - - - -
2 13th Finance Commission Grant - - 3,26,38,357.00 - 3,26,38,357.00 17,46,58,267.00 - - - 3,26,38,357.00 3,26,38,357.00
3 14th Finance Grant 20,84,09,024.00 - - - 20,84,09,024.00 2,28,43,123.00 16,79,68,255.00 12,03,11,897.00 28,82,80,152.00
4 Animal Birth Control 62,79,000.00 58,70,000.00 - - 1,21,49,000.00 27,00,000.00 - 62,79,000.00 58,70,000.00 - 1,21,49,000.00
5 Balika Samrudhi Yojana - - - 78,028.00 78,028.00 - - - - 78,028.00 78,028.00
Grant for Ornamental Street Light(OMC) - (3,000.00) (3,000.00)
6 CMR Fund - 9,12,162.00 - - 9,12,162.00 1,80,000.00 - - 9,12,162.00 - 9,12,162.00
7 Compensation for Sitting fees, honorarium, TA & DA 14,00,000.00 - - - 14,00,000.00 - - 14,00,000.00 - - 14,00,000.00
8 Development of Night Shelter/Community Amenities-State Grant - 61,30,241.00 92,15,678.00 - 1,53,45,919.00 - 14,99,001.00 - 61,30,241.00 92,15,678.00 1,68,44,920.00
9 Devolution Fund -State Grant 1,32,61,543.00 - - - 1,32,61,543.00 31,16,83,643.00 11,88,67,495.00 1,32,61,543.00 - - 13,21,29,038.00
10 DP-Aids - - - - - 5,67,700.00 - - - - -
11 Election Fund Grant 1,97,957.00 - - - 1,97,957.00 3,086.00 - 1,97,957.00 - - 1,97,957.00
12 Grant - Social Economic Caste Sensus (SECC) 6,00,000.00 - - - 6,00,000.00 - 33,57,750.00 6,00,000.00 - - 39,57,750.00
13 Grant for Aahar 2,41,85,509.00 - - - 2,41,85,509.00 94,40,988.00 - 1,20,29,391.00 - - 1,20,29,391.00
14 Grant for AMRUT 28,20,000.00 - - - 28,20,000.00 - - 28,20,000.00 - - 28,20,000.00
15 Grant for Hospital (CMR) - - - 2,13,000.00 2,13,000.00 - - - - 2,13,000.00 2,13,000.00
16 Grant for Maintainance of Non Residential Buildings 12,00,000.00 1,00,00,000.00 - - 1,12,00,000.00 - - 12,00,000.00 1,00,00,000.00 - 1,12,00,000.00
17 Grant For Slaughter House - 64,00,000.00 - - 64,00,000.00 - - - 64,00,000.00 - 64,00,000.00
18 Grant for Smart City Mission 1,96,06,34,088.00 - - - 1,96,06,34,088.00 - - 2,04,69,794.00 - - 2,04,69,794.00
19 Grant for Smart City Mission-State Grant 1,66,75,31,000.00 - - - 1,66,75,31,000.00 - - 2,50,39,910.00 - - 2,50,39,910.00
20 Grant For Street Light 2,31,72,692.00 21,17,768.00 79,82,370.00 9,69,36,929.00 13,02,09,759.00 - 14,00,897.00 2,31,72,692.00 21,17,768.00 10,49,19,299.00 13,16,10,656.00
21 Grant for Swachh Bharat Mission 12,36,31,445.00 - - - 12,36,31,445.00 75,645.00 12,26,788.00 12,36,31,445.00 - - 12,48,58,233.00
22 Grant From JICA 5,27,89,629.00 - - - 5,27,89,629.00 - - 5,27,89,629.00 - - 5,27,89,629.00
23 Grant Received From Sewerage Board(OWSSB Fund) 6,91,35,620.00 3,52,39,034.00 - - 10,43,74,654.00 - 21,14,283.00 6,91,35,620.00 3,52,39,034.00 - 10,64,88,937.00
24 Road & Bridge - State Grant - 1,81,90,000.00 - 1,77,53,000.00 3,59,43,000.00 5,93,90,000.00 - - 1,81,90,000.00 1,77,53,000.00 3,59,43,000.00
25 Grants for Construction of Boundary Wall - - - 99,08,962.00 99,08,962.00 68,80,196.00 - - - 99,08,962.00 99,08,962.00
26 Grants for Construction of Public Toilets-state Grant 1,41,50,078.00 - - - 1,41,50,078.00 3,24,00,000.00 1,01,40,728.00 1,41,50,078.00 - - 2,42,90,806.00
27 Grants for Dev. & Beautification of old Town - - - 1,00,00,000.00 1,00,00,000.00 - - - - 1,00,00,000.00 1,00,00,000.00
28 Grants For Drinking Water programme 2,13,91,741.00 96,19,500.00 18,00,000.00 3,28,11,241.00 - 2,02,371.00 2,13,91,741.00 96,19,500.00 18,00,000.00 3,30,13,612.00
29 Grants for Renovation of Dying Water bodies - - 4,06,76,588.00 2,78,80,412.00 6,85,57,000.00 2,78,80,412.00 - - - 6,85,57,000.00 6,85,57,000.00
30 Grants for Road Development 1,49,43,483.00 - - - 1,49,43,483.00 7,81,25,175.00 2,77,82,487.00 1,49,43,483.00 - - 4,27,25,970.00
31 Grants for Solid Waste management -State Grant 11,64,870.00 - - - 11,64,870.00 1,25,42,520.00 1,33,992.00 11,64,870.00 - - 12,98,862.00
32 Grants From Central Government - - - 14,58,500.00 14,58,500.00 - - - - 14,58,500.00 14,58,500.00
33 Grant-Storm Water Drainage - - 9,80,00,000.00 - 9,80,00,000.00 75,00,000.00 - - - 9,80,00,000.00 9,80,00,000.00
34 Harischandra Sahayata (19,629.00) - - - (19,629.00) 6,72,000.00 (71,510.00) (19,629.00) (91,139.00)
35 IGNDP 5,83,200.00 42,27,300.00 48,10,500.00 - 5,18,400.00 - 5,83,200.00 42,27,300.00 53,28,900.00
36 IGNOAP-Central Grant 1,14,18,600.00 68,51,300.00 1,82,69,900.00 - 56,62,200.00 - 1,14,18,600.00 68,51,300.00 2,39,32,100.00
37 IGNWP-Central Grant 62,10,327.00 18,63,153.00 80,73,480.00 - 25,85,400.00 - 62,10,327.00 18,63,153.00 1,06,58,880.00
38 Integrated Low Cost Sanitation Work (ILCS)-State Grant 50,74,949.00 50,74,949.00 - - - 50,74,949.00 - 50,74,949.00
39 Interest on SRC Grant - - - 54,195.00 54,195.00 - - - - 54,195.00 54,195.00
40 JNNURM-BSUP-City Bus - - - 3,03,231.00 3,03,231.00 - - - - 3,03,231.00 3,03,231.00
41 JNNURM-BSUP-City Bus-Interest on Bank Deposit 1,57,508.00 5,55,605.00 10,84,953.00 - 17,98,066.00 - - 1,57,508.00 5,55,605.00 10,84,953.00 17,98,066.00
42 JNNURM-BSUP-Housing -Bharatpur - - - 12,53,82,471.00 12,53,82,471.00 44,73,778.00 - - - 11,53,41,188.00 11,53,41,188.00
43 JNNURM-BSUP-Housing -Dumduma - - - 5,67,59,554.00 5,67,59,554.00 11,32,450.00 - - - 5,63,75,554.00 5,63,75,554.00
44 JNNURM-BSUP-Housing -Nayapalli - - 20,90,474.00 49,13,902.00 70,04,376.00 18,71,539.00 - - - 70,04,376.00 70,04,376.00
45 JNNURM-BSUP-Infra -Nayapalli - - - 8,37,000.00 8,37,000.00 - - - - 8,37,000.00 8,37,000.00
46 JNNURM-BSUP-Interest on Bank deposit 9,58,909.00 13,40,159.00 42,38,690.00 1,00,85,855.00 1,66,23,613.00 - - 9,58,909.00 13,40,159.00 1,43,24,545.00 1,66,23,613.00
STATEMENT SHOWING AGEING OF UNUTILISED GRANTS2015-16 2016-17
Annexure-F
47 JNNURM-Challenge Fund 4,81,577.00 1,19,11,200.00 1,23,92,777.00 - - 4,81,577.00 1,19,11,200.00 - 1,23,92,777.00
48 JNNURM-Low Sanitation Work - - - 9,92,02,441.00 9,92,02,441.00 - - - - 9,92,02,441.00 9,92,02,441.00
49 JNNURM-National Mission Mode Project - - - 97,39,784.00 97,39,784.00 2,36,16,066.00 - - - 97,39,784.00 97,39,784.00
50 JNNURM-PIU-Interest on Bank Deposit 60,385.00 60,385.00 - - - - 60,385.00 60,385.00
51 JNNURM-Project Implementation Unit 17,00,000.00 9,81,290.00 26,81,290.00 - - - - 26,81,290.00 26,81,290.00
52 MBPY-State Grant 8,74,09,846.00 - 2,16,67,413.75 10,90,77,259.75 7,42,43,186.25 2,06,32,800.00 8,74,09,846.00 - 2,16,67,413.75 12,97,10,059.75
53 Motor Vehicle State Grant 3,61,025.00 - - - 3,61,025.00 10,21,80,017.00 7,89,284.00 3,61,025.00 - - 11,50,309.00
54 MPLAD/MLA Funds - 13,77,794.52 - - 13,77,794.52 - - - 13,77,794.52 - 13,77,794.52
55 National Family Benefit Scheme - - 29,11,975.00 - 29,11,975.00 11,70,000.00 2,00,000.00 - - 29,11,975.00 31,11,975.00
56 National Slum Development Programme (NSDP) - - 55,77,832.00 55,77,832.00 - - - - 55,77,832.00 55,77,832.00
57 National Urban Health Mission(NUHM) Grant 2,00,00,000.00 2,00,00,000.00 - - 2,00,00,000.00 - - 2,00,00,000.00
58 NRHM - Interest on Bank Deposit 1,92,967.00 2,57,171.00 3,86,945.00 5,28,277.00 13,65,360.00 - - 1,92,967.00 2,57,171.00 9,15,222.00 13,65,360.00
59 NRHM-Grant - - (1,77,673.00) - (1,77,673.00) 6,05,440.00 - - - (1,77,673.00) (1,77,673.00)
60 NULM - Interest on Bank Deposits 22,22,060.00 22,22,060.00 - 5,65,353.00 22,22,060.00 - - 27,87,413.00
61 NULM - SUSV (8,00,000.00) (8,00,000.00) 8,00,000.00 - (8,00,000.00) - - (8,00,000.00)
62 NULM-CB &T 30,00,000.00 9,08,644.00 39,08,644.00 - 15,00,000.00 30,00,000.00 9,08,644.00 - 54,08,644.00
63 NULM-EST &P 89,32,000.00 99,65,705.00 1,88,97,705.00 1,22,07,170.00 60,26,035.00 89,32,000.00 99,25,955.00 2,48,83,990.00
64 NULM-SEP(i) & (G) 34,89,456.00 34,89,456.00 95,544.00 - - 34,69,685.00 34,69,685.00
65 NULM-SM & ID 9,90,000.00 19,34,000.00 - - 29,24,000.00 9,75,000.00 - 9,90,000.00 18,68,706.00 - 28,58,706.00
66 NULM-SUH 64,00,000.00 - - 64,00,000.00 - - - 64,00,000.00 - 64,00,000.00
67 Odisha State Disaster Funds 13,00,645.00 6,42,412.00 - - 19,43,057.00 3,48,586.00 10,284.00 13,00,645.00 1,95,171.00 15,06,100.00
68 Old Age Pension Grant - - - - - 5,97,00,700.00 - - - - -
69 Other Grants 41,06,000.00 9,12,920.00 25,07,200.00 6,80,64,898.00 7,55,91,018.00 65,00,000.00 - 41,06,000.00 9,12,920.00 7,05,72,098.00 7,55,91,018.00
70 Pension/Family Pension - State Grant 17,61,80,000.00 - - - 17,61,80,000.00 - - 17,61,80,000.00 - - 17,61,80,000.00
71 Performace Based Incentives for Providing Basic Urban Services - State Grant57,24,000.00 57,24,000.00 - - 57,24,000.00 - - 57,24,000.00
72 Rajiv Awas Yojana 4,72,03,086.00 - - - 4,72,03,086.00 13,45,73,666.00 9,30,288.00 3,26,82,625.00 - - 3,36,12,913.00
73 SJSRY - USEP - Subsidy on Loan 1,00,013.00 1,00,013.00 49,987.00 - 1,00,013.00 - - 1,00,013.00
74 SJSRY - UWSP - Revolving Fund (2,30,000.00) (2,30,000.00) 2,30,000.00 - (2,30,000.00) - - (2,30,000.00)
75 Special Development Funds CC Road State Grant - - 3,55,80,143.00 - 3,55,80,143.00 5,61,48,122.00 - - - 3,55,80,143.00 3,55,80,143.00
76 Special Relief Commission(SRC) Grant - - - 70,00,000.00 70,00,000.00 - - - - 70,00,000.00 70,00,000.00
77 Urban Asset Creation-State Grant 93,75,000.00 47,76,80,000.00 1,00,00,000.00 49,70,55,000.00 - - 93,75,000.00 47,76,80,000.00 1,00,00,000.00 49,70,55,000.00
78 VAMBAY - 4,02,495.00 - 94,49,750.00 98,52,245.00 - - - 4,02,495.00 94,49,750.00 98,52,245.00
4,57,45,42,686.00 63,55,43,342.52 28,34,44,866.75 56,49,69,696.00 6,05,85,00,591.27 1,27,23,65,006.25 37,40,39,581.00 87,71,13,596.00 63,49,71,286.52 83,79,89,279.75 2,72,41,13,743.27 TOTAL
SL No District Bank Month FY EPO Amount Disbursement Amount Difference(undisbursed
amount)
1 Khorda Axis May_12 FY_12 & 13 29,73,600 28,38,000 1,35,600
2 Khorda Axis June_12 FY_12 & 13 36,17,400 32,37,400 3,80,000
3 Khorda Axis July_12 FY_12 & 13 38,99,700 36,29,800 2,69,900
4 Khorda Axis Aug_12 FY_12 & 13 40,73,500 38,48,400 2,25,100
5 Khorda Axis Sept_12 FY_12 & 13 40,56,700 37,63,300 2,93,400
6 Khorda Axis Oct_12 FY_12 & 13 38,49,900 37,24,000 1,25,900
7 Khorda Axis Nov_12 FY_12 & 13 37,88,900 34,55,700 3,33,200
8 Khorda Axis Dec_12 FY_12 & 13 38,51,900 37,45,900 1,06,000
9 Khorda Axis Jan_13 FY_12 & 13 37,29,200 36,42,200 87,000
10 Khorda Axis Feb_13 FY_12 & 13 37,03,300 33,40,700 3,62,600
11 Khorda Axis Mar_13 FY_12 & 13 37,93,500 36,84,600 1,08,900
12 Khorda Axis Apr_13 FY_13 & 14 40,00,100 35,81,200 4,18,900
13 Khorda Axis May_13 FY_13 & 14 46,27,800 44,37,200 1,90,600
14 Khorda Axis June_13 FY_13 & 14 41,31,000 41,04,300 26,700
15 Khorda Axis July_13 FY_13 & 14 44,15,700 44,37,900 (22,200)
16 Khorda Axis Aug_13 FY_13 & 14 42,46,000 37,17,400 5,28,600
17 Khorda Axis Sept_13 FY_13 & 14 40,17,700 38,76,200 1,41,500
18 Khorda Axis Oct_13 FY_13 & 14 50,00,100 39,63,800 10,36,300
19 Khorda Axis Nov_13 FY_13 & 14 1,12,43,100 1,09,04,800 3,38,300
20 Khorda Axis Dec_13 FY_13 & 14 47,47,900 46,90,000 57,900
21 Khorda Axis Jan_14 FY_13 & 14 50,60,800 47,19,200 3,41,600
22 Khorda Axis Feb_14 FY_13 & 14 45,82,600 46,40,100 (57,500)
23 Khorda Axis Mar_14 FY_13 & 14 64,43,800 58,33,200 6,10,600
24 Khorda Axis Apr_14 FY_14 & 15 64,96,100 50,48,000 14,48,100
25 Khorda Axis May_14 FY_14 & 15 47,95,500 46,89,400 1,06,100
26 Khorda Axis June_14 FY_14 & 15 60,23,500 63,32,700 (3,09,200)
27 Khorda Axis July_14 FY_14 & 15 51,91,300 43,34,500 8,56,800
28 Khorda Axis Aug_14 FY_14 & 15 53,95,600 57,20,100 (3,24,500)
29 Khorda Axis Sept_14 FY_14 & 15 56,11,900 55,20,200 91,700
30 Khorda Axis Oct_14 FY_14 & 15 49,50,400 46,24,700 3,25,700
31 Khorda Axis Nov_14 FY_14 & 15 61,16,400 58,06,800 3,09,600
32 Khorda Axis Dec_14 FY_14 & 15 53,87,300 51,12,700 2,74,600
33 Khorda Axis Jan_15 FY_14 & 15 52,73,700 50,54,100 2,19,600
34 Khorda Axis Feb_15 FY_14 & 15 52,47,000 46,61,400 5,85,600
35 Khorda Axis Mar_15 FY_14 & 15 51,18,400 47,89,200 3,29,200
36 Khorda Axis Apr_15 FY_15 & 16 55,65,500 50,32,900 5,32,600
37 Khorda Axis May_15 FY_15 & 16 52,42,600 50,90,200 1,52,400
38 Khorda Axis June_15 FY_15 & 16 68,62,500 62,68,000 5,94,500
39 Khorda Axis July_15 FY_15 & 16 50,77,900 50,48,500 29,400
40 Khorda Axis Aug_15 FY_15 & 16 51,96,400 47,74,900 4,21,500
41 Khorda Axis Sept_15 FY_15 & 16 52,24,600 50,08,600 2,16,000
42 Khorda Axis Oct_15 FY_15 & 16 56,76,000 53,59,300 3,16,700
20,83,06,800 19,60,91,500 1,22,15,300 Total
Statement showing receipt and disbursement of OAP by Axis Bank
As per
System
As per
return
Difference
As per
System
As per
return Difference 1 24Q 192B March 2,03,155.00 2,03,155.00 - 2,03,155.00 2,03,155.00 - 07-04-2016 07-04-2016 49253
2 24Q 192B April 1,99,400.00 1,99,400.00 1,99,400.00 1,99,400.00 - 04-05-2016 07-05-2016 36340
3 24Q 192B May 1,95,900.00 1,95,900.00 - 1,95,900.00 1,95,900.00 - 06-06-2016 07-06-2016 40401
4 24Q 192B June 1,89,900.00 1,89,900.00 - 1,89,900.00 1,89,900.00 - 05-07-2016 07-07-2016 36934
5 24Q 192B July 1,94,900.00 1,94,900.00 - 1,94,900.00 1,94,900.00 - 03-08-2016 07-08-2016 35022
6 24Q 192B August 1,94,900.00 1,94,900.00 - 1,94,900.00 1,94,900.00 - 03-09-2016 07-09-2016 33073
1 26Q 194C April 7,63,882.00 7,63,882.00 - 7,63,882.00 7,63,882.00 - 05-05-2016 07-05-2016 32589
2 26Q 194C April 14,73,163.00 14,73,163.00 - 14,73,163.00 14,73,163.00 - 05-05-2016 07-05-2016 32616
3 26Q 194J April 6,856.00 6,856.00 - 6,856.00 6,856.00 - 05-05-2016 07-05-2016 32601
4 26Q 194J May 5,48,024.00 5,48,024.00 - 5,48,024.00 5,48,024.00 - 06-06-2016 07-06-2016 40578
5 26Q 194C May 2,37,453.00 2,37,453.00 - 2,37,453.00 2,37,453.00 - 06-06-2016 07-06-2016 40705
6 26Q 194C May 18,41,897.00 18,41,897.00 - 18,41,897.00 18,41,897.00 - 06-06-2016 07-06-2016 39855
7 26Q 194J May - 1,19,886.00 (1,19,886.00) - 1,19,886.00 (1,19,886.00) 06-06-2016 07-06-2016 00054
8 26Q 194C June 13,37,560.00 13,37,560.00 - 13,37,560.00 13,37,560.00 - 05-07-2016 07-07-2016 37207
9 26Q 194J June 15,880.00 15,880.00 - 15,880.00 15,880.00 - 05-07-2016 07-07-2016 37088
10 26Q 194C June 3,80,093.00 3,80,093.00 - 3,80,093.00 3,80,093.00 - 05-07-2016 07-07-2016 37144
11 26Q 194J June 6,95,193.00 6,95,193.00 - 6,95,193.00 6,95,193.00 - 05-07-2016 07-07-2016 37267
12 26Q 194J May 87,556.00 87,556.00 - 87,556.00 87,556.00 - 16-05-2016 07-06-2016 30884
13 26Q 194J May 2,36,780.00 2,36,780.00 - 2,36,780.00 2,36,780.00 - 16-05-2016 07-06-2016 30863
14 26Q 194C April 63,964.00 63,964.00 - 63,964.00 63,964.00 - 04-05-2016 07-05-2016 36239
15 26Q 194C May 63,670.00 63,670.00 - 63,670.00 63,670.00 - 04-06-2016 07-06-2016 34064
16 26Q 194C May 1,025.00 1,025.00 - 1,025.00 1,025.00 - 06-06-2016 07-06-2016 44977
Due Date Challan No
Annexure-H
TDS Reconcilation Statement For the half year ended 30th September 2016
SL
No
Form
No Sec Month
TDS Collected TDS Deposited
Date of
Deposit
17 26Q 194J July 6,23,594.00 6,23,594.00 6,23,594.00 6,23,594.00 03-08-2016 07-08-2016 35070
18 26Q 194C July 2,58,975.00 2,58,975.00 2,58,975.00 2,58,975.00 03-08-2016 07-08-2016 35111
19 26Q 194C July 21,28,987.00 21,28,987.00 21,28,987.00 21,28,987.00 03-08-2016 07-08-2016 35138
26Q 194C July 7,000.00 7,000.00 7,000.00 7,000.00 03-08-2016 07-08-2016 35387
20 26Q 194C August 6,700.00 6,700.00 6,700.00 6,700.00 03-09-2016 07-09-2016 32917
21 26Q 194J August 1,10,367.00 1,10,367.00 1,10,367.00 1,10,367.00 03-09-2016 07-09-2016 32903
22 26Q 194C August 10,94,481.00 10,94,481.00 10,94,481.00 10,94,481.00 03-09-2016 07-09-2016 32883
26Q 194J September 63,085.00 63,085.00 63,085.00 63,085.00 04-10-2016 07-10-2016 63716
23 26Q 194C September 24,53,421.00 24,53,421.00 24,53,421.00 24,53,421.00 04-10-2016 07-10-2016 63684
24 26Q 194C September 8,61,436.00 8,61,436.00 8,61,436.00 8,61,436.00 04-10-2016 07-10-2016 63707
25 26Q 194J September - 55,757.00 - 55,757.00 04-10-2016 07-10-2016 00141
26Q 194J August 2,49,546.00 2,49,546.00 2,49,546.00 2,49,546.00 30-08-2016 07-09-2016 31007
26 26Q 194J August 10,928.00 10,928.00 10,928.00 10,928.00 30-08-2016 07-09-2016 30992
27 26Q 194J September 38,817.00 38,817.00 38,817.00 38,817.00 26-09-2016 03-10-2016 61032
28 26Q 194J September 13,126.00 13,126.00 13,126.00 13,126.00 26-09-2016 03-10-2016 61024
26Q 194C July 56,030.00 56,030.00 56,030.00 56,030.00 03-08-2016 07-08-2016 30839
29 26Q 194C September 13,344.00 13,344.00 13,344.00 13,344.00 22-09-2016 03-10-2016 60133
30 26Q 194J September 90,000.00 90,000.00 90,000.00 90,000.00 05-10-2016 07-10-2016 60307
31 26Q 194J September 82,550.00 82,550.00 82,550.00 82,550.00 05-10-2016 07-10-2016 69108
Annexure-I
MonthEMPLOYER'S
CONTRIBUTION
EMPLOYEE'S
CONTRIBUTIONTOTAL
DATE OF
DEPOSIT
E-PAYMENT
REFERENCE NUMBER
Apr-16 2,56,353.00 2,30,250.00 4,86,603.00 13-05-2016 605134633278
May-16 2,59,475.00 2,33,050.00 4,92,525.00 27-06-2016 606274378952
Jun-16 2,57,393.00 2,31,194.00 4,88,587.00 15-07-2016 607156099600
Jul-16 2,60,138.00 2,33,639.00 4,93,777.00 16-08-2016 608161902393
Aug-16 2,58,336.00 2,32,021.00 4,90,357.00 13-09-2016 609136456623
Sep-16 2,60,064.00 2,33,581.00 4,93,645.00 14-10-2016 610143569513
Total 15,51,759.00 13,93,735.00 29,45,494.00
STATEMENT FOR PROVIDENT FUND