annual administrative report of local audit department...

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1 | Page Annual Administrative Report of Local Audit Department for the year 2015-16 (i) Particulars of organization, function and duties:- It is a State Govt. Department meant to conduct the audit income/expenditure of Local Funds, which are normally not a part of Consolidated Fund of the State and are not audited by AG. The audit of Universities and H.P. Board of School Education, Marketing Board and five major Market Committees is conducted by this department under pre-audit system. The AG generally does not conduct the audit of these institutions. The department is responsible to conduct the audit of following institutions: Name of Institutions/ Funds 1. H.P. University, Shimla. 2. Ch. Sarwan Kumar H.P. Krishi Vishav Vidyalya, Palampur. 3. Dr. Y.S. Parmar University of Horticulture & Forestry Nauni, Solan 4. H.P. Board of School Education. 5. H.P. Marketing Board. 6. Market Committees. 7. (a) Govt Educational Institutions(Pupil Funds) (b) Sanchiyaka Accounts of Schools /Colleges 8. H.P. Hindu Public Religious Institutions and Charitable Endowments 9. HIMUDA 10. Muncipal Corporation Shimla 11. Nagar Parishads /Panchayats 12. H.P. Poly Technical pupil’s Fund and ITI”s 13. H.P. Technical Education Board. 14. The H.P. State Legal Services Authority. 15. Tourism Development Board 16. Fish Farmers Development Agency 17. H.P. Homeopathic Council 18. H.P. Academy of Arts Cultural & Language. 19. CM Relief Fund/Distt Relief Fund. 20. CM”s Sainik Welfare Fund. 21. H.P. Sectt. Canteen 22. Fair & Festivals 23. H.P. Veterinary Council 24. Board of Ayurveda and Unani System of Medicine. 25. H.P. Defence Forces Benevolent Fund Flag Day Fund 26. Rajya Sanik Board Special Fund for R.R. and Sanik Rest House Fund. 27. Small Saving Prize money in all districts, Distt. Sports Cultural Educational Library & Other Development Fund. 28. E-Governances 29. Indira Gandhi Complex Shimla . 30. Mountaineering Institutions & Allied Sports, Manali. 31. HIMCOPS, Shimla

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Page 1: Annual Administrative Report of Local Audit Department …admis.hp.nic.in/himachal/localaudit/pdf/AdmRptEng_2015_16.pdf · Annual Administrative Report of Local Audit Department for

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Annual Administrative Report of Local Audit Department for the year 2015-16

(i) Particulars of organization, function and duties:-

It is a State Govt. Department meant to conduct the audit income/expenditure of Local Funds, which are normally not a part of Consolidated Fund of the State and are not audited by AG. The audit of Universities and H.P. Board of School Education, Marketing Board and five major Market Committees is conducted by this department under pre-audit system. The AG generally does not conduct the audit of these institutions. The department is responsible to conduct the audit of following institutions:

Name of Institutions/ Funds

1. H.P. University, Shimla. 2. Ch. Sarwan Kumar H.P. Krishi Vishav Vidyalya, Palampur. 3. Dr. Y.S. Parmar University of Horticulture & Forestry Nauni, Solan 4. H.P. Board of School Education. 5. H.P. Marketing Board. 6. Market Committees. 7. (a) Govt Educational Institutions(Pupil Funds)

(b) Sanchiyaka Accounts of Schools /Colleges 8. H.P. Hindu Public Religious Institutions and Charitable Endowments 9. HIMUDA 10. Muncipal Corporation Shimla 11. Nagar Parishads /Panchayats 12. H.P. Poly Technical pupil’s Fund and ITI”s 13. H.P. Technical Education Board. 14. The H.P. State Legal Services Authority. 15. Tourism Development Board 16. Fish Farmers Development Agency 17. H.P. Homeopathic Council 18. H.P. Academy of Arts Cultural & Language. 19. CM Relief Fund/Distt Relief Fund. 20. CM”s Sainik Welfare Fund. 21. H.P. Sectt. Canteen 22. Fair & Festivals 23. H.P. Veterinary Council 24. Board of Ayurveda and Unani System of Medicine. 25. H.P. Defence Forces Benevolent Fund Flag Day Fund 26. Rajya Sanik Board Special Fund for R.R. and Sanik Rest House Fund. 27. Small Saving Prize money in all districts, Distt. Sports Cultural Educational

Library & Other Development Fund. 28. E-Governances 29. Indira Gandhi Complex Shimla . 30. Mountaineering Institutions & Allied Sports, Manali. 31. HIMCOPS, Shimla

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(ii) Powers and Duties of Officers and Employees of the Department :

The department functions under the overall administrative control of Additional Chief Secretary (Finance) to the Govt. of H.P. Director-cum-Examiner, Local Fund Accounts: - Special Secretary (Finance) holds the

charge of the post of Director-cum-Examiner, Local Fund Accounts, H.P., Shimla. He is

also the Head of the Department.

OFFICERS/OFFICIALS POSTED IN H.Q. OFFICE OF THE LOCAL AUDIT DEPARTMENT : Additional Director: He is the Head of the Office as well as Controlling Officer of the employees of the department who are subordinate to him. Deputy Director-I: - He is the incharge of the Technical Section. He is responsible for the conducting audit of HIMUDA and vetting of Audit Reports of all the three Universities & Board of School Education Dharamshala, Urban Local Bodies and audit report of educational institutions pertaining to District Solan and Sirmaur and other work as allotted by higher authorities. Deputy Director –II: - He is responsible for vetting the audit reports of HP Marketing Board Shimla, Market Committees, Temple Trusts, E-Governance, Technical Education Board Dharamshala and audit report of educational institutions pertaining to the District Chamba, Una and Kangra and all other major miscellaneous institutions and any other work allotted by higher authorities. Assistant Director: - He is functioning as DDO as well as incharge of Administration and Accounts Section. Besides, he is responsible for vetting of Audit reports of all Govt. Schools/ Colleges, ITI & Polytechnic pertaining to the District Kullu, Mandi, Bilaspur, Hamirpur, Lahul-Spiti, Dehra Circle of Kangra District & Kinnaur District and all other smaller miscellaneous institutions and disposing any other work allotted by higher authorities from time to time . Section Officer (Establishment):- He is holding the charge of the Administration and Accounts Section. Section Officer (Technical Section): He is holding the charge of the Technical Section of the H.Q. Office. Jr. Auditors: - Functioning as dealing Assistants of Accounts, Establishment and Technical Sections in the H.Q. Office of the Local Audit Department. Clerks :- Typing work of drafts and comparision of Audit Notes. They also function as Diarist and Despatcher etc.

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THE OFFICERS POSTED IN THE RESIDENT AUDIT SCHEMES: Joint Controller/ Deputy Controller/ Assistant Controller and Section Officers are functioning as incharges of the Resident Audit Schemes in the case of Universities, H.P. Board of School Education, Marketing Board and Market Committees respectively. The function of these Officers is to conduct the audit of concerned institution and supervision of the work of the subordinate staff posted there.

JUNIOR AUDITORS POSTED IN RESIDENT AUDIT SCHEMES:

Junior Auditors posted in Resident Audit Schemes conduct the pre-audit/post audit in the Resident Audit Schemes. OFFICERS/OFFICIALS POSTED IN THE FIELD:- Assistant Controllers/Section Officers and Junior Auditors have been posted in the field audit circles to conduct the post audit of the institutions under auditorial jurisdiction of the Local Audit Department. Besides, Additional Director/Deputy Director/Assistant Director also supervises the Audit Parties from time to time.

(iii) Procedure followed in the decision making process, including channels of supervision and accountability: The correspondence received in the department is processed by the dealing Assistant (Jr. Auditors/Clerks) who put up the same to the Section Officer/Assistant Director/Deputy Directors as the case may be, and the same is finally disposed of at the level of Additional Director or Director or Principal Secretary (Finance) to the Govt. of H.P, depending upon the importance of the case.

In Resident Audit Schemes the initial work of conducting pre/post audit is processed by the Auditors and put up to Section Officer/Assistant Controller/Deputy Controller/Joint Controller as the case may be for scrutiny and final disposal. In circles, incharges of the audit parties are required to take on the spot decisions for conducting post audit depending upon the nature of the cases. However, the staff of Resident Audit Schemes as well as field parties work under the overall control and supervision of the Headquarter of the Department.

(iv) The norms set by it for the discharge of its functions: The norms to conduct the pre-audit/post audit have been framed/issued by the department to the staff posted for conducting the audit. The norms fixed by the department are as under:

1. Time allotment for conducting the audit. 2. Rates of charging of audit fees. 3. Quantum of audit prescribed for pre-audit and post audit of the various institutions. 4. Month Selection criteria for detailed check in the audit. 5. The department conducts the pre and post audit of the institutions under its auditorial

jurisdiction as per procedures laid down in the Acts/Manuals/ Ordinances/Statutes/Rules of concerned institutions and instructions issued by the respective institutions/Govt. from time to time.

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(v) Rules, Regulations, Instructions, Manuals and Records held by it or under its control :

The Department follows the Govt. Rules, Instructions, and Guidelines issued from time to time in its day-to-day functioning. The department also follows the guidelines contained in the H.P. LAD Audit Code/Manual.

(vi) A statement of the categories of the documents that are held by it or under its control :

1. Service record related to its employees. 2. Audit notes of the various institutions under the auditorial jurisdiction of the department. 3. Annual Administrative Report of Local Audit Department. 4. Record of Demand and Collection of Audit Fee due and realized from the various institutions under the auditorial jurisdiction of the Department.

(vii) The particulars of any arrangement that exists for consultation with, or representation by the members of the public in relation to the formulation of its policy or administration thereof : The department is primarily responsible to conduct the pre/post audit of the institutions under jurisdiction of the department and special audit, if any, assigned by the Govt. from time to time and it does not have direct public dealing.

(viii) A statement of the board, councils, committees and other bodies consisting of two or more person constituted as its part of or for the purpose of its advice and as to whether meeting of those Boards councils, Committees and other bodies are open to the public or the minutes of the such meetings are accessible for public : The requisite information may be treated as nil, since no board, councils, committees and other bodies consisting of two or more persons have been constituted in this department.

(ix) A directory of its Officers and Employees : A directory of the Local Audit Department is enclosed as per Annexure – “B”

(x) The monthly remuneration received by each of its Officers and Employees including the system of compensation as provided in its regulations : The pay scales as sanctioned by H.P. Govt. for its employees have been made applicable in this department. No extra remuneration over and above the pay scales is in vogue.The post-wise pay band and grade pay of various posts in the department may, however, be seen at Annexure-”C” The Article Assistants engaged by the department for conducting the field audit work are paid remuneration @ Rs. 650/- per working day as per scheme approved by the Govt.

(xi) The budget allocated to each of its agency, indicating the particulars of all plans, proposed expenditures and reports on disbursements made : Budget is allocated to this department for meeting the expenditure of its establishment and affairs connected there with. There is no agency working under its control to whom the budget allocation is required to be made by the department or the Govt.

(xii) The manner of execution of subsidy programmes, including the amount allocated and the details of beneficiaries of such programmes ;

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Required information may be treated as nil as no subsidy programmes are handled by this department.

(xiii) Particulars of recipients of concession, permits or authorizations granted by it ; No concession, permits or authorization are granted by this department.

(xiv) Details in respect of the information available to or held by it, reduced in an electronic form : The record of the department, at present, has been kept either in manuscript or in typed form and gradually facilities are being explored to convert the record in electronic form.

(xv) The particulars of facilities available to citizens for obtaining information, including the working of a library or reading room, if maintained for public use. All citizens can have the information from the department under RTI Act. However, there is no library or reading room facility available in the department.

(xvi) The names, designations and other particulars of the Appellate Authority Public Information Officers & Assistant Public Information Officer in respect of Local Audit Department, H.P.

Headquarter Office :

Sr.

No.

Name and Designation of Public information Officer & Assistant Public

information Officer (PIO & APIO)

Complete Office Address

Office Telephone No.

1. Sh. Rajesh Sharma, Director, Local Audit Department Appellate Authority

Local Audit Department Kasumpti,Shimla-9

0177-2620757

2. Sh. Anil Dutt Sharma, Additional Director, (Public Information Officer)

Local Audit Department Kasumpti, Shimla-9.

0177-2620046

3. Sh. Padam Singh Kanwar Deputy Director (Assistant Public Information Officer)

Local Audit Department Kasumpti,Shimla-9

0177-2620881

Public Information Officer of the Resident Audit Schemes of the Local Audit Department, H.P.

Sr. No.

Name of Resident Audit Schemes

Designation Telephone number

1. Resident Audit Scheme, Ch. Sarwan Kumar H.P. Kishi Vishava Vidyalya, Plampur

Joint Controller(Audit)/Deputy Controller(Audit)

01894-230354

2. Resident Audit Scheme, H.P. Board of School Education, Dharamashala.

Deputy Controller(Audit) 01892-229333 Ext.138

3. Resident Audit Scheme, H.P.University,Shimla-5.

Joint Controller/ Deputy Controller (Audit)

0177-2830892

4. Resident Audit Scheme, Dr. Y.S.Parmar,University of Horticulture & Forestry, Solan.

Deputy Controller(audit) 01792-252171

5. Resident Audit Scheme, H.P.Marketing Board

Assistant Controller(Audit) 0177-2621316

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Khalini,Shimla-2 6. Resident Audit Scheme,

Market Committee, Shimla & Kinnaur at Dhalli, Shimla.

Section Officer(Audit) 0177-2841167

7. Resident Audit Scheme, Market Committee, Solan.

Section Officer(Audit) 01792-230459

8. Resident Audit Scheme, Market Committee, Mandi, (H.P.)

Section Officer(Audit) 01907-265592

9. Resident Audit Scheme, Market Committee, Kullu(H.P.)

Section Officer(Audit) 01902-222208

Important Contact Numbers :

Sr.No. Name & Designation Code Telephone No. Residence No.1. Sh. Rajesh Sharma, Director. 0177 2620757 9418381433 2. Sh.Anil Dutt Sharma,

Additional Director. 0177 2620046 9418083689

(xvii) Such other information as may be prescribed under the Act. Nil Other Important Informations of the Department:- 1. Position of audit conducted :

During the period under report the audit of 264 institutions was conducted by the department. 2. Staff Position: The total sanctioned strength of the staff was 134 as on 31.3.2016 out of which 104 were filled up and 30 posts were lying vacant. 3. Empanelment of Article Assistants for outsourcing of audit works : The Govt. has framed a policy/scheme of outsourcing audit work by empanelling suitable persons as Article Assistants with commerce background Graduate/Post Graduate on assignment basis. 4. Income and Expenditure of the Department : During the period under report, the position of income and expenditure was as under:

Year Budget/ Expenditure of the department

Govt. Revenue generated in the shape of audit fee

by the department

Percentage of revenue generated against

expenditure.

2015-16 5,52,10,309 2,23,30,081 40.44

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the Contra

of penalty fe. enditure on

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ment from theries of Helpe

, 4/13 to 3/15Brief Descr

interest on Fnt of grant in

n of grant in es of house ation chargess due to non alculation of

ment on estabment in favohe post of D

ment to electrue due to non

of penalty delay in exec

mption in houof house ren

house rent fr

mobile towe

as on 31-3-1nt holder”s acn establishmBeldars, M

k progress. ong pay fixapenalty thereonstruction o

actor withou

from the con

construction

the Contractoer “Swaran J

ntal fees. rom the conttract agreeme Council Fuer and Techn

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f surcharge tblishment. our of Sh. river.

ricity departmn deduction o

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ut sanction

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tractor due toment.

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Page 11: Annual Administrative Report of Local Audit Department …admis.hp.nic.in/himachal/localaudit/pdf/AdmRptEng_2015_16.pdf · Annual Administrative Report of Local Audit Department for

8. Muni

Pa66

9. Muni

Pa

31 No35 Wa38 Irre

Gr

icipal Coun

ara No. 6 ¼d½ Un6 ¼[k½ Irr

7 Ou8 No9 No10 Ou

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ve16 No

fro20 To

icipal Counara No. 5¼1½ No5¼2½ Ex9 Ou

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an

on deductionasteful expenegular paymatuity Fund.

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Wasteful expeehicle into goon recoveryom the Melaotal libialitie

ncil Nahan, 4B

on utilizationxcess expendutstanding reutstanding reutstanding reon adjustmenutstanding reess recovery regular transnd gratuity. regular paymom pension &regular paymuthority. xcess/over paxcess/over pxation regular paymxcess paymeregularities ond technical s

n of labour cenditure on pa

ment to the e

/12 to 3/14

Brief Descrunt of grant ienditure of gecovery of hof shop rentof mobile to

recoveries of

ent of advancpenditure wuthority.enditure on oods carrier

y of share a Committeees of Counci

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sfer/payment

ment to the & gratuity fument from G

ayment of inayment on s

ment on the sent on establion distributisanctions.

ess from woarking.

employees un

ription of irin aid as on rant in aids o

house tax as t as on 31-3-owers chargef Women ho

ces as on 31.without obt

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ription of irrn aids as on 3ary and wag

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nterest on CPsalaries and

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nder CPS fr

rregularities31.3.14 on salary anon 31-3-14. -14. es as on 31-3ostel and boo

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PS account hwages due

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Page 12: Annual Administrative Report of Local Audit Department …admis.hp.nic.in/himachal/localaudit/pdf/AdmRptEng_2015_16.pdf · Annual Administrative Report of Local Audit Department for

10 Muni

Pa

32 Unwi

33 Noco

34 Ovwo

36 Finjus

37 Ovwo

40 Nofro

41 Leof

42 Pupr

43 Irr

icipal Councara No.

59 W25 Irr

pe5¼1½ Un54¼2½ Irr

th4¼2½ No

ofof

9 Re56 No

co11 No5¼2½ Lo

un58 Un

co28 Irr10 Ou15 Ou

54¼5½ Irrite

44¼1½ Ovth

54¼1½ Exin

57 Nofo

nauthorized ithout the apon recovery

onstruction wver paymneork. nancial lossstification/apver paymentork. on productioom store for ess recoveryf cement bagurchase of coocedure. regular paym

cil NalagarhB

Wasteful experegular transension and Gn-utilized amregular allot

he technical eon accountaf interest duef investment ecoverable ron recovery

ompletion ofon adjustmeoss to Benefnder “SJSRYnauthorized

ompetent autregular paymutstanding reutstanding reregular paymems. ver paymen

he rates of Quxcess/over p

ncome tax froon recovery

orm construc

payment to pproval of co of penalty

work. to the con

s due to exepproval of cot to the cont

on of recordvarious dep

y from the cogs. onstruction m

ment due to l

h, 4/12 to 3/Brief Descrienditure on ssfer/excess p

Gratuitymount of Gratment of woestimates. al of intereste to the fundin FDR,s

rent of shopsy of penalty f work in alloent of temporficiaries dueY”.

payment tothorities on ament on pensecovery of recovery of mment to the

t to the conuoted o negopayment dueom the contry of royalty ction.

the contractompetent aut

from the co

ntractor due

ecution of eompetent autractor due t

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materials by

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/14 iption of irrsolid waste mpayment from

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otted time rary advance

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extra items uthorities. o double me

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Page 13: Annual Administrative Report of Local Audit Department …admis.hp.nic.in/himachal/localaudit/pdf/AdmRptEng_2015_16.pdf · Annual Administrative Report of Local Audit Department for

11. Mun

Pa

12. Mun

Pa

30 Exall

64 Suac

16 Le6¼1½ No45¼2½ Ex60 No

nicipal counara No. 5 ¼1½ N5 ¼2½ N

Sw5 ¼3½ N

Y5 ¼4½ W

Sc6 Lo8 O

8 ¼1½ Fi9 O10 N13 N16 Irr

au19 Irr

de21 Irr

la24 U

de

nicipal Couara No.

6 Nas

7 N8 W

D9 Irr

Co10 Irr11 Irr12 O13 Fi

re

xcess paymlowance. uspected mccountal in thess recoveryon refund ofxcess paymeon refund of

ncil Parwan

on utilizatioon utilizatiowarojgar Yoon utilizatioojna.

Withheld of gcheme for Paoss of intereutstanding rinancial lossutstanding ron recovery on recovery regular paymuthority. regular expeespite througregular paym

ac. nauthorised eviation of w

ncil Theog,

on depictions on 31-3-15on utilizatio

Wasteful expeAV School. regular tranommission tregular experegular paymutstanding rinancial lossecommendati

ment due t

misappropriathe stock.

y of arrears of income taxent to the conf security am

noo, 4/13 to 3Brief Descr

on of grant inon of grant inojna”(SJSRYon of grants r

grants receivarwanoo towst due to finecoveries of

s due to non ecovery of sof rent fromof mobile to

ment from G

enditure on dgh Public Rement due to

payment work without

4/13 to 3/15Brief Descr

n of security.

on of grand inenditure of

nsfer of funto pension aenditure fromment on estabecovey of hos due to noions of the

to wrong f

tion of sto

of shop/Plot rx from the intntractor due mount.

3/15. ription of irrn aids. n aid receive

Y) received und

ved under Uwn) ancial mis-m

f house tax, sincrease in h

shop rent. m Assistant Cowers chargeGPF withou

direct advertelation Depar

division of

to the cont the sanction

5. ription of iry amount in

n aids as on car parking

nd receivedand gratuity fm grants Toublishment. ouse tax as o

on revision State Financ

fixation of

ore items d

rent terest accureto wrong ca

regularities

ed under “Sw

der Rajeev G

UIDSSMT (W

managementsanitary tax house tax rat

Commissiones. ut approval

tisements onrtment. work less th

ntractor onn of compet

rregularitiesthe Council

31.3.15. and commu

d from 4th

fund .urism Depart

on 31-3-15. of house tace Commiss

house ren

due to les

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s

waran Jayan

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Water Supp

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State Finan

tment.

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248-733-02

) 28-491-30

nt 1-34

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ve 94-13

of y.

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nce 5-50

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3

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18

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Page 14: Annual Administrative Report of Local Audit Department …admis.hp.nic.in/himachal/localaudit/pdf/AdmRptEng_2015_16.pdf · Annual Administrative Report of Local Audit Department for

13. Mun

Par

577

16

16

14. Naga

Pa

15. NagPa

ye15 N16 N

Co17 N18 N19 N21 Irr

ap

nicipal Counra No. 5 Un

5 ¼d½ Irre7 ¼d½ Re7 ¼[k½ Fin

pre8 No14 Irre

ele6 ¼d½ Irre

sub6 ¼[k½ Ex

cal

ar Panchayaara No. 6-1 N5-1 Le5-2 Lo9 N8 U10 O11 N17 N22 N

regar Panchayara No. 6¼x½ U7 N

re8 O9 Re10 O13 Irr

ear 2013-14 on recovery on recoveryomplex nearon recovery on recovery on recovery regular paypproval comp

ncil NagrotaB

n-utilized amegular expencoverable ho

nancial loss escribed rateon recovery oegular paym

ectricity billsegular/excesbstitute item

xcess paymelaculation.

at Talai, 4/1B

on utilizatioess interest ooss of intereon recovery nauthorized utstanding ron recovery on recovery on recovery

enewal fees. yat Joginder

Bnutilized amon recovery

enewal fees. utstanding recoverable autstanding rregular paym

& 2014-15. of shop rent

y of lease r Bus Stand. of coupounof lease renof installatiment on expetent autho

a Bagwan, 4Brief Descri

mount of Gtranditure of Grouse tax as oto MC due t

es of outstandin

ment of surchs ss payment ts.

ent is made

13 to 3/15 Brief Descri

on of grant inon Maturity st due to finof house taxexpenditureecovery of sthe income of Building

y of mobil

rnagar, 4/13Brief Descrimount of gray of mobil

ecovery of samount of hoecovery of r

ment from gr

t from the Shrent of sh

d fees by the

nt. on charges fxtra executiority.

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ng rent of shharge in resp

to the contr

e to the co

iption of irrn aids as on 3of FDRs. ancial mismx. e on establishshop rent. of Rehan Ba

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ant in aids asle towers i

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e Council.

from mobile on of work

regularitiess on 31.03.20on the other

14 of house tax

hops/stalls etpect of late s

actors on hi

ontractors du

regularities31-3-15.

management.

hment.

asera.

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regularitiess on 31-3-15nstallation

hokhas. aries and wag

as on 31-3-1e Commerc

companies.ks without t

014 r works.

not raised i

tc. submission o

igher rates i

ue to wron

charges and

. charges and

ges.

14

15. 28-68cial 10-53

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d 0-06

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d 1-11

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s)

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s) 8

Page 15: Annual Administrative Report of Local Audit Department …admis.hp.nic.in/himachal/localaudit/pdf/AdmRptEng_2015_16.pdf · Annual Administrative Report of Local Audit Department for

1 16. Nag

Pa

17. Nag

Pa

12

18- Naga

Pa6

1

1

14 NBa

15¼d½ Ex

gar Panchayara No. 5¼i½ N

6 O7 N

7¼d½ Ova

7¼[k½ Fino

8 La9 N9-1 N12 Irr

al13 Ex

gar Panchayara No. 6-2 U7 O8 O9 O10 N

& 12-1 Ex

14 NG

16 Exsh

17 Irr18 Irr21 N22 N

ar Panchayaara No. 6 ¼d½ N8 O

0 ¼d½ O9 Lo

10 ¼x½ Lo7 Ex11 O

onutilizationasera construxcess payme

yat Bhota, 4B

on utilizatio

utstanding ron recoverieutstanding racated the shinancial losson increase oate deposit oon deposit oon deposit oregular paymlotted to thexcess payme

yat BhunterB

nutilized amutstanding rutstanding rutstanding ron recovery xcess payme

on deposit ovt. treasuryxcess paymhowing wastregular purcregular expeon recovery on adjustme

at Chopal, 4B

on utilizatioutstanding rutstanding ross of incomoss of incomxcess paymeutstanding r

n of amounuction. ent to the con

/13 to 3/15Brief Descri

on of grant in

ecovery of hes of shops/srecoveries ohops/stalls. s due to nonof rent as perof amount ofof labour cesof sale tax in ment of elec Police Depa

ent to the con

r, 4/11 to 3/1Brief Descri

mount of granecovery of hecovery of secovery of Tof sanitary

ent of family

of income &y.

ment to the age.

chase withouenditure on l

of Tehbazarent of tempor

4/13 to 3/15 Brief Descri

on of grant inecovery of hecovery of r

me due to Nome due to lesent of salary ecovery of e

nt due to

ntractor.

iption of irr

n aids as on 3

house tax as stalls rent anof shops/Boo

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ctricity bills artment. ntractor.

15 iption of irrnt in aid as ohouse tax. shops rent. Tehbazari fecharges.

y pension.

& sale tax

contractor T

ut fulfilling theveling of fari collection rary advance

iption of irr

n aid. house tax. rent on increase/rs fixation ofand allowan

electricity su

incompletio

regularities31-3-15.

on 31-3-15. nd Rehri charoths owener

of shops agr

the bank. artment conc

ment concernof first floo

regularitieson 31-3-15

es.

retrenchmen

Through rat

he codal formair ground. amount.

es as on 31-3

regularities

evision of hof rent. nces. urcharge.

n of Rehan

rges. rs who hav

reements and

cerned. ned. or which wa

nt amount in

te tender by

malities.

3-15.

ouse tax.

15

n 9-52

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0-150-260-17

as 0-23

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s) 7

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Page 16: Annual Administrative Report of Local Audit Department …admis.hp.nic.in/himachal/localaudit/pdf/AdmRptEng_2015_16.pdf · Annual Administrative Report of Local Audit Department for

41

19. NagaPa

20. Naga

21. NagaPa

8

8

Pa5

4 ¼³½ N0 ¼[k½ Fi17 Irr12 O

ar Panchayaara No. 5 ¼1½ Le5 ¼2½ Un8 Un

8 ¼1½ NoD

9 Ou13 No

to15 Irr16 Ex

Co17 No

de

ar Panchaya

ar Panchayaara No. 5-1 N5-2 N5-3 Ex6-1 O6-2 N6-3 N6-4 N

ch7-4 Ex

M8 N8-1 Sh

8-2¼1½ Nth

8-2¼4½ Su

ara No. 5 ¼d½ N6 O8 O10 N11 Ex

13 Ex

on deposit oinancial lossregular paymutstanding rat Kotkhai,

Bess interest an-authorizedn-utilized amon utilizatioepartment utstanding reon recoverywers. regular paymxcess paymeorporation. on submissioepartments.

at Banjar, 4

at MehatpuB

on utilizatioon issuance xcess expendutstanding ron recovery on recovery ou recovery

harges. xcess paym

Mohinder Kauon recovery hort recoveryon deductio

he Contractoruspected exc

Bon utilizatioutstanding rutstanding ron recovery xcess payme

xcess payme

of income in s due to late ament of electecovery of m4/12 to 3/14Brief Descriaccrued on Fd deduction omount of Graon of Grant

ent as on 31y of install

ment on wagent is made t

on of sale ta

4/12 to 3/14

ur, 4/13 to 3/Brief Descri

on of grant inof utilizatioditure againsecovery of hof shops/staof Chullah t

y of mobil

ment on accour, Sweeper(of labour ce

y of sale rtaxon of sale tar. cess paymen

Brief Descron of Grant –recovery of hrent of shops

of renewal ent of House

ent made to c

bank accounallotment oftricity bills. mobile tower4 iption of irr

FDRs of TDS on Fant-in-aid as–in-aid rece

.03.2014 ation and r

ges to H.P State

ax and labour

/15 iption of irr

n aid. n certificatest sanctionedhouse tax as alls rent as otax. le towers in

ount of lea(Retd). ess from the x from execux, income ta

nt to the cont

iption of irr–in-aid. house tax as

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e Rent Allow

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r installation

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renewal fee

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on 31-3-15.

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regularities

s on 31.03.20

les towers wance

due to wrong

n charges.

014. H.P.Tourism

es of mobil

ies

he concerned

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al 0-97

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m 0-41

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s)

s) 3343

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Page 17: Annual Administrative Report of Local Audit Department …admis.hp.nic.in/himachal/localaudit/pdf/AdmRptEng_2015_16.pdf · Annual Administrative Report of Local Audit Department for

8

8

22. Naga

Pa

23. HIM

Pa44

1

13¼1

1

1

1

1

1

8-3¼i½ Irr

8-3¼iii½ Ex

8-4¼i½ Ex

8-6¼i½ N

8-6¼ii½ Ex

9 N

ar Pancyahaara No. 5¼d½ U6¼[k½ O7 O9 Lo16 N17 W

MUDA Consara No. 4 ¼d½ N4 ¼[k½ N

he6 Ca

CaD

8 NCo

11 Irrre

12 ¼2½ IrrN

¼1½]14¼2½ N15 ¼1½ U

on15 ¼2½ U

code

16 Uva

17 ¼1½ Uste

17 ¼2½ Ure

17 ¼3½ U“Cin

17 ¼4½ Fi

regular paym

xecution of w

xcess payme

on receipt of

xecution of w

on adjustme

at RewalsarB

nutilazation utstanding rutstanding ross of incomon deduction

Wasteful expe

struction DiB

on adjustmeon adjustmeead as on 31ash Settlemash Settlemivisions. on Debit oontractor. regular paym

etrenchment regular paymO. 4 of conton recovery ndue benefitn a/c of Toren due benef

ontract “Cutepths and in n necessaryarious items ndue benefieel from thendue benefi

ebate from thndue benefit

Cutting in ean all kinds ofinancial loss

ment of secu

work withou

ent to the con

f grant from

work withou

ent of advanc

r, 4/13 to 3/1Brief Descriof grant in aecoveries ofecovery of s

me due fo finn of labour cenditure on p

ivision-II, 4Brief Descrient of staff adent of advan-3-14.

ment Accounment Suspen

of earnest m

ment to the cfrom the bilment to the tract and extr

of Royalty t to the contre Steel .fit to the cotting in earthall kinds of

y benefit to from 10CC t to the cont bills. it to the cohe bills. t to the cont

arth work byf Soil” s due to show

urity to the c

ut approval o

ntractor.

m the central G

ut technical a

ces.

15 iption of irraid as on 31-f house tax ashop rent as nancial mismcess from wopurchase of T

4/13 to 3/14 iption of irrdvances as o

nces under v

nt (CSSA) anse Account

money/Secu

contractor onls of variouscontractor

ra carvation on stones plractor by les

ontractor forh work by mSoil.” the contractclaim.tractor due t

ontractor by

tractor on Itey mechanical

wing the qu

contractor.

of competent

Govt.

approval.

regularities-3-15.

as on 31-3-15on 31-3-15.

management. ork bills. Tractor.

regularitieson 31-3-14. various advan

and Imprestt of other

urity in the

n 10CC claims items. due to violaof work theraced in site. ss recovery f

r extra itemmechanical

tor by non

to short reco

non deduc

em No. 1 ofl means in a

uantity of sto

t authorities.

5.

nce account

t A/C undeconstruction

account o

m due to non

ation of itemre of.

from the bill

m No. E-1 omeans in al

deduction o

overy of tor

tion of 25%

f the contracall depths and

ones as nil in

17

3-67. 45-87

0-6923-3153-510-30

(Lacs253-2535-580-9610-690-322-45

(Lacs0-67

ts 15-33

er n

7-57

of 3-77

n 9-19

m 3-25

0-17&0-ls 1-64

of ll

0-35

of 0-57

e 20-71

% 3-88

ct d

1-98

n 1-82

| P a g e

s) 5

s)

39

Page 18: Annual Administrative Report of Local Audit Department …admis.hp.nic.in/himachal/localaudit/pdf/AdmRptEng_2015_16.pdf · Annual Administrative Report of Local Audit Department for

24- HIMPa5

78

25. HIM

Pa4

45

26. HIM

Pa444

4

thMUDA Divisi

ara No. 5 ¼d½ N6 Ex

7 ¼d½ O8 ¼d½ O

a/9 Su

PT11 O

H12 Irr

Bu14 Irr

Sc21 N

D

MUDA Divisara No. 4 ¼d½ O

va4 ¼[k½ O5 ¼d½ O6 Ex

th7 N9 N

co10 Irr11 N12 Irr

co13 O

of14 Irr

fix15 Irr

MUDA Divisara No. 4 ¼d½ N¼[k½¼1½ N¼[k½¼2½ N

K4 ¼x½ O

he item No. 1ion Dharam

Bon adjustmexcess expendutstanding rutstanding r

/c water charuspected excTC Daroh. ver paymenRTC work sregular payuilding at Baregular paychool under on accountaivison.

sion ConstrB

utstanding arious resideutstanding rutstanding rxcess expen

han the incomon adjustmeon recover

onstruction oregular/overon recovery regular/exceonstruction wver/irregularf 96 EWS Flregular/excexation. regular paym

ion ConstruB

on adjustmeon adjustmeon recoveri

Kapoor(AE) urstanding r

1”Cutting in mshala, 4/13Brief Descrient of variouditure on varecovery of mrecoveries frrges. cess paymen

nt to the conshop in Tadoyment to thangana.

yment to thRMSA.

al of securit

ruction DiviBrief Descrirecovery o

ential colonieecovery of mecovery of w

nditure in theme thereof. ent of advancry of the of Residentiar payment to

of service taess paymenworks. r payment tolates at Madhess payment

ment on CPS

uction DivisBrief Descrient of staff adent of varioues of variou

recovery of w

earth work”3 to 3/14 iption of irrs advances arious deposimaintenancefrom various

nt to the Co

ntractor on toli, Chamba.he contracto

he contracto

ty fund in th

sion Parwaniption of irr

of maintenaes. maintenancewater chargee operation

ces as on 31-amount fro

al colony in the contractax from the

nt to the

o the contrachala. to the empl

S.

sion-I, Shimiption of irrdvances. s advances. us advances

water charge

”.

regularitiesas on 31-3-4it work. charges. s residential

ontractor on

the construct or on work

or on work

he income o

noo, 4/13 toregularitiesance charge

charges fromes as on 31-3of water su

-3-14. om the coJarja, Districtor. contractor. contractor

ctor on const

loyees due t

mla, 4/13 to 3regularities

s sanctioned

es.

.

colonies on

the work o

tion of “C/O

k “C/O IT

“C/O High

of HIMUDA

o 3/14.

es from th

m PWD. 3-14. upply schem

ontractor foct Sirmour.

for variou

truction work

to wrong pay

3/15.

d to Sh J.K

18

(Lacs8-66

446-40201-49

n 8-70

of 8-68

O 4-35

TI 2-98

h 1-61

A 67-82

(Lacse 122-70

65-3034-71

e 33-67

93-37or 43-83

12-7310-45

us 2-69

k -80

y 1-43

1-06

(Lacs6-5298-50

K. 1-10

5-18

| P a g e

s)

09

s) 0

s)

Page 19: Annual Administrative Report of Local Audit Department …admis.hp.nic.in/himachal/localaudit/pdf/AdmRptEng_2015_16.pdf · Annual Administrative Report of Local Audit Department for

4

1

2226282

3

27. HIMPa

28. HIM

Pa

29- HIMPa

4 ¼?k½ Ore

6 N2 ¼d½ Irr

w25 ¼d½ Irr26 ¼[k½ Irr

6¼?k½¼i½] 8¼p½¼i½

N

28 ¼³½ Suof

32 ¼d½ Inas

36 Fico

MUDA Electara No. 4¼d½ N4¼[k½ N5 N

th6 N

Bo7 ¼1½ N

of7 ¼2½ N

ru8 Fi

ve

MUDA Divisara No.

5 N6 N7 O

ac9 O

MUDA Divisiara No.

4 N5 N6 N

co7 N

sc8 Lo

cl

utstanding residential colon utilizatioregular paymithout approregular paymregular paymon deduction

uspected undf stones on thndirect loss ds per clouse 2inancial lossontractors. tric Division

Bon adjustmeon adjustmeon recovery

he contractoron receipt ooard againston deductiof the contracon deductio

unning bills. inancial lossehicles.

son DharamB

on receipt ofon recovery utstanding r

ccount of lesutstanding rion Mandi,

Bon adjustmeon adjustmeon recovery

olonies. on recovery

chemes. oss due to ause-2 of the

recoveries olonies.

on of store itement of salaoval of compment of secument to the cn of royalty

due benefit the cutting indue to non ta2 of the agres due to non

n shimla-9, Brief Descrient of staff adent of variouy of securedrs. of utilizationt deposit worn of levy cht.

on of secure

s due to non

mshala, 4/13Brief Descrif utilization of secured a

recovery of ass execution ecovery from4/13 to 3/14

Brief Descrient of variouent of staff ad

of maintena

y of water c

not taking e agreement

f maintenan

ems for a lonary and allowpetent authorured advancecontractor infrom the sto

to the contran earth work/aking of actieement. n seizing/fore

4/13 to 3/14iption of irrdvances as os advances.

d advances s

n certificatesrk. harges from

ed advances

n fixation cr

3 to 3/14. iption of irrfrom HP Eleadvances froamount fromof deposit w

m Electricity4. iption of irrs advances. dvances. ance charges

charges from

of action agt.

nce charges f

ng period. wances to thrity. e to the contr lue of soil c

ones.

actor due to n/diging of eion against th

efiting of se

4. regularitieson 31-3-14. since long s

from the H

the bills as

s from the c

riteria for th

regularitiesecricity Boa

om the contram the Elecricwork. y Board(HIM

regularities

s from variou

m various w

gainst contr

from variou

he employee

ractor. carriage.

non recoveryarth work. he contracto

ecurity of th

sanctioned to

HP Electricity

per clause-2

contractor in

he mileage o

ard. actors.

city Board on

MUDA)

us residentia

water supply

ractor as pe

19

us 25-85

10-97es 75-69

8-4314-744-81

y 2-44

or 34-63

e 19-42

(Lacs4-894-09

o 44-57

y 5062-77

2 4-04

n 1-40

of 1-09

(Lacs539-0649-66

n 14-51

3-55

(Lacs28-663-53

al 33-74

y 0-95

er 58-11

| P a g e

s)

7

s) 6

s)

Page 20: Annual Administrative Report of Local Audit Department …admis.hp.nic.in/himachal/localaudit/pdf/AdmRptEng_2015_16.pdf · Annual Administrative Report of Local Audit Department for

30. Mark

Pa

31. MarPa

32. MaPa

9 Exco

10 Reju

11 N12 O

coco

13 ORa

16 Irr22 Ex

ket Commit

ara No. 6 N7 O

10 Lolic

13 LofroN

15 Nbo

20 N21¼d½ N22 N

a26 Lo28 N

rket Commiara No.

8 O9 O11 Sh

ho13 O14 Re

So18 U

In20 N

warket Commara No.

9 N10 N

xecution of onptent authoefund of s

ustification. on utilizatiover paymen

oncretes madonstruction wver paymeajgarh(Scienregular paymxcess expendttee Shimla

Bon adjustmeutstanding r

oss of incomcencees oss of incomom the noneripul, Kuddon depictionooks. on recovery on accountaon verificati

a/c No. 12087oss of incomon accountaittee Kullu

Butstanding rutstanding ahort realizatolders of cheutstanding recoverable aociety. nnecessary

ncome Tax Don productioork.

mittee SolanB

on adjustmeon recoverie

extra & excority. service tax

on of store/stnt due to lede for hold works ent for thnce Buildingment of TA cditure rather& Kinnaur

Brief Descrient of advancecovery of h

me due to sh

me due to shn licence hodu and Banipn of items q

of dishonoual of income ion of amou7 & 558.

me due to shoal of amount and LahaulBrief Descriecovery of s

amount of mtion of compeck post Bajaecovery of mamount of m

payment oDepartment. on of utiliza

n 4/13 to 3/1Brief Descrient of amounes of Bounc

cavation item

x to the c

ock items foess shown fast from th

he construcg). claims. r than the incr, 4/13 to 3/1

iption of irrces house rent

hort realizat

hort realizatilder traders pul. quantity and

ured chequesin cash book

unt deposited

ort realizatiodeposited in

l & Spiti, 4/iption of irrshop rent froarket fees. pounding feaura. market fees f

market fees fr

of income t

ation certific

4 iption of irr

nt on a/c Incoced Cheques

ms without

contractor w

or last many of quanitity

he brick wor

ction work

come of rest 14

regularities

tion of mark

ion of compof check p

d price etc in

s. k. d by cheque/

on of interestn FDRs. 13 to 3/14 regularitiesom various s

ees from var

from Potato rom M/s Lah

tax and pen

cates agains

regularitiesome Tax Des of Marke

approval o

without any

years. y of cemenrk of variou

of GSSS

house.

ket fees from

ounding feeposts Shoghi

n the receip

/cash in bank

t on FDRs.

shopkeepers

rious licenc

sellers. haul Potatoe

nalty to th

t the deposi

epartment. t Fees, Ren

20

of 5-41

y 8-31

1-63nt us

0-55

S 0-22

0-231-25

(Lacs11-4736-43

m 0-81

es i,

0-91

pt 5-20

1-622-62

k 6-40

1-50 1917-03

(Lacs. 19-50

5-62e 0-68

3-64es 1-42

e 69-11

it 101-80

(Lacs145-41

nt 13-17

| P a g e

s)

3

)

)

Page 21: Annual Administrative Report of Local Audit Department …admis.hp.nic.in/himachal/localaudit/pdf/AdmRptEng_2015_16.pdf · Annual Administrative Report of Local Audit Department for

33. e-goPa

34. e-govPa

35. e-goPa

36. e-go

Pa

Revi

11 DG

13 O14 N

Pa15 Le18 Irr

Co23 Irr

overnance Sara No.

8 Irr9 Irr10 Irr11 Irr12 Pu

vernance Soara No.

4 Nca

7 Irr8 Irr

go12 Irr

ofovernance Sara No.

5 Le

8 Thth

9 Novernance S

ara No. 6 Le7 N

nu9 Irr10 Ex

fu12 Pu14 Irr

Co17 Irr

ecovery etciolating the rifference in odowns. utstanding ron recoveryarwanoo. ess recoveryregular payommittee. regular paym

Society(CentB

regular paymregular paymregularities oregular expeurchase madociety(RLA)

Bon accounta

ash book. regular paymregular advaovernance furegular paymffice from e-

Society(RLAB

ess deposit o

he printer puhe stock regison productio

Society(RLA

Bess amount d

Non recoveriumber plate/regular expexcess/over p

und. urchase madregularities onditioners aregularities o

c. and cancrules throughthe amount

ecovery of sy of lease

y of market fyment to th

ment to the Stral Unit) DBrief Descriment of loanment for the on the printienditure fromde without in) Baijnath, Brief Descrial of interest

ment on repaance paymeund ment of ele-governance A) Banjar, 1Brief Descriof amount in

urchase by tster.on of vouche

A), Jawali, 9

Brief Descrideposited in ies of the ch/ registrationenditure on tpayment of

de without quon amoun

and water coon the purch

cellation of h the Court .of refundab

shop rent. rent from

fees. he 15 cont

Susheel KumDharamshala

iption of irr. purchase of

ing from varm the e-govenviting the q1-9-05 to 31iption of irrt accured fro

air/POL charent for vario

ectricity billsfund. 1/07 to 3/14iption of irr

n the Govt.Tr

the e-Govern

er to audit 9/05 to 3/14.

iption of irrthe central Uharges of h

n certificate eelephone anelectricity b

uotations. nt spent onooler. hase of statio

f registration

ble security

m the Term

tract employ

mar, Clerk. a 21-06-08 tregularities

f Generator Srious firms. ernance fundquotations. 1-3-14. regularitiesom saving ac

rges of vehicous purpose

s and teleph

4 regularitiesreasury.

nance was n

regularitiesUnit.

high securityetc.

nd electricitybills from e

n purchase

onary from o

n of trader

of shops and

minal Marke

yees of th

to 31-03-14

Set.

d.

ccount in th

cle from the e

hone bills o

not entered in

y registration

y bills. e-governanc

of the Ai

open market.

21

rs

d 2-48

35-50et 10-82

4-95e 3-71

0-44

(Lacs32-702-436-181-672-03

(Lacse 0-23

0-58e- 0-28

of 0-82

(Lacs0-60

n 0-23

1-00

(Lacs4-86

n 8-53

0-64e 0-34

1-38ir 0-69

. 0-59

| P a g e

)

)

)

)

Page 22: Annual Administrative Report of Local Audit Department …admis.hp.nic.in/himachal/localaudit/pdf/AdmRptEng_2015_16.pdf · Annual Administrative Report of Local Audit Department for

37. e-goPa

38. e-goPa

39. e-goPa

40. e-goPa

41. e-goPa

42. e-goPa

overnance Sara No.

6 Lechde

7 Ex

8 Puac

9 PuN

10 IrrN

overnance Sara No.

7 Novernance Sara No.

6 Nac

9 Ir10 Ir11 Ir14 Pu

overnance Sara No.

6 NG

7 Irr9 Irr12 Irr

Covernance Soara No.

8 Puqu

overnance Sara No. 4 ¼d½ N4 ¼[k½ N4 ¼x½ N4 ¼?k½ N9 Irr10 Irr11 Irr

Society(RLAB

ess remittanharges of trepartment. xpenditure w

urchase formccomplish ofurchase of sOC and alsoregular paymaib Tehsilda

Society(RLAB

on deposit oSociety(RLA

Bon deposit

ctivities in Grregular experregularities rregular expeurchase of D

Society(RLAB

on deposit oovernment tregularities oregular experegularities onditioners. ociety(RLA

Burchase of uotations .

Society(RLAB

on accountaon deposit oon accountaon accountaregularities fregularities iregular paym

A)KandaghaBrief Descrince of 25%ransport act

without coda

m private firmf the work frstationary fro doing the pment of telear. A) Manali 8/Brief Descriof amount in A) Nahan, 4/Brief Descriof 25 % o

Government tenditure on ton purchaseenditure on tDMP Printer A) Paonta SaBrief Descriof 25% shartreasury.on purchase enditure on p

on suppl

A) Padhar, 3Brief Descri

computer

A) PalampurBrief Descri

al of interest of service taxal of chequesal of income found in payins the purchment of telep

at, 29-3-07 tiption of irr

% share of tivities in a

al formalities

ms without rom the privarom private printing workephone charg

/07 to 3/14. iption of irrGovernmen

/06 to 3/14.iption of irrof amount rtreasury. the payment e of the Air Cthe repair of without cod

ahib, 4/07 toiption of irrre of incom

of EPBX Sypayments of ly and in

3-01-08 to 3/iption of irr

stationary

r, 09/05 to 3iption of irrof saving ac

x in bank. s in cash booin cash book

yment bills ohase of goodphone and el

to 03/14. regularitiesincome form

account of t

s.

obtaining Nate firms. firms witho

k from the sages to the T

regularitiesnt treasury

regularitiesreceived for

of telephoneConditionersf photo state dal formalitieo 3/14. regularities

me from Use

ystem Instalelectricity bstallation o

/14. regularities

without in

3/14. regularitiesccounts in ca

ok issued by k. of the Societyds. lectricity bill

m consumethe transpor

NOC and also

out obtainingame.

Tehsildar and

rm transpor

e bills. s. machine. es.

r Charges in

lation. bills. of the Ai

nvitation o

ash book.

the Society.

y.

ls.

22

(Lacser rt

0-69

1-67o 1-33

g 0-78

d 0-18

(Lacs4-96

(Lacsrt 0-14

0-140-240-100-12

(Lacsn 7-09

0-623-68

ir 0-24

(Lacsof 0-25

(Lacs2-100-10

. 1-680-191-903-110-53

| P a g e

)

)

)

)

)

)

Page 23: Annual Administrative Report of Local Audit Department …admis.hp.nic.in/himachal/localaudit/pdf/AdmRptEng_2015_16.pdf · Annual Administrative Report of Local Audit Department for

43. e-goPa

44. e-goPa

45. e-goPa

46. - e-goPa

47. e-goPa

48. - e-goPa

overnance Sara No. 4¼[k½ Le

am5 N

036 N7 Irr

m11 Irr

Nfo

12 Ngo

14 Ex15 Pu

qu16 U

overnance soara No.

7 Ntra

9 U10 Pu

quovernance Sara No.

6 Ntra

7 DacCe

9 Puqu

overnance sara No. 10 Ex

fu12 Pu

quovernance Sara No.

9 Leovernance Sra No. 8 Le9 Irre

Society(CentB

ess accountamount as cloon utilizatio3-15. on recovery regular pay

mobile phone regular paymIELIT (Form

or the month on productioovernance fuxpenditure murchase of uotations. tilization of ociety(RLA

Bon deposit oansports funtilization of urchase mauotations.

Society(KalpB

on deposit oansports funeposition of

ccounting in entral Unit rurchase mauotations. sociery(RLA

Bxpenditure m

und and no reurchase mauotations

Society UdayB

ess deposit oSociety(RLA

Bss deposit ofegular paym

tral Unit) RBrief Descrial FDR amouosing balanceon of fund re

of amount pyment to v

bills. ment from emerly DOEAof 10/12 to

on of bills/vound. made on unaugoods from

items withoA) Nichar, B

Brief Descriof 25% sha

nd. items witho

ade from o

pa), RekongBrief Descriof 25% sharend. f service cha

cash book arecord.ade from o

A) Pooh, 1-1Brief Descrimade on Teheceipt of `23

ade from o

ypur, 2/06 tBrief Descriof amount inA) Nadaun, Brief Descrif amount in G

ment on a/c o

Rekongpeo 2iption of irrunt in cash be. eceived for s

paid to Distrarious offic

e-governancACC) Sh. V15.09.13. ouchers of e

uthorized acm open mar

out entries mhaba Nagaription of irr

are of transp

out their stocpen market

gpeo, 5-5-05 iption of irr

e of transport

arges in Centand non reco

pen market

12-07 to 3/15iption of irrhsildar Offic3001/- in Tepen market

o 3/15 iption of irr

n Govt. Treas9/06 to 3/15

iption of irrGovt. Treasuf mobile cha

20-4-04 to 3regularitiesbook due to

special purpo

rict Nazir. cers/officials

e fund to ITVidya Paul o

xpenditure m

ctivities by thrket without

made on stockr, 29-11-07 tregularitiesport activitie

k entries. t without i

to 3/15 regularitiest activities c

tral Unit acconciliation o

t without i

5. regularitiesce from the ehsil office Pt without i

regularitiessury. 5. egularitiesury. arges.

1-3-15.

showing thi

ose as on 31

s on a/c o

T Facilitatoron a/c salary

made from e

he Society. t inviting o

k register. to 3/15.

es charges in

invitation o

charges in

count withouf the same in

invitation o

e-governancPooh. invitation o

23

(Lacsis 15-00

- 10-00

2-58of 0-79

r, y

1-26

e- 4-10

1-49of 2-52

2-67

(Lacsn 1-02

0-82of 0-53

(Lacs0-92

ut n

64-18

of 0-12

(Lacse 0-39

of 0-13

(Lacs0-29

(Lacs4-620-47

| P a g e

)

)

)

)

)

)

Page 24: Annual Administrative Report of Local Audit Department …admis.hp.nic.in/himachal/localaudit/pdf/AdmRptEng_2015_16.pdf · Annual Administrative Report of Local Audit Department for

49. e-goPa

50. e-goPa

51. e-goPa

52. HP Pa

53. HamPa

54. ShivPa

overnance sora No. 7 No

overnance sora No. 4 No

cha5 Irre

var7 No8 Pur9 Ex

obtovernance soara No.

6 No7 La8 No9 No10 Irr

Technical Era No. 5 No8 No9 No10 Re

witmir Utsav Hra No. 6 Ou

adv7 No

stacom

9 No10 No

Utsvratri Fair Bra No. 6 Pur7 Irre8 Ex

Co9 Irre10 No

com12 No

ociety (RLAB

on productionociety (RLA

Bon productioarges deposiegular paymrious works.on maintenanrchase of pri

xecution of taining the Nociety (RLA

Bon deposit ofate deposit ofon productioon productioegular paym

Education BB

o adjustment on productionon recovery omittance othout any rea

Hamirpur, 4/B

utstanding rvertisementson payment alls which wmpetent authon posting ofon approval sav. Baijnath, 21

Brchase withoegular paym

xcess paymommittee. . egular paym

on recovery mmittee magon posting of

A) SarkaghaBrief Descrin of bill/utili

A) Sunder NBrief Descrin of details/ited in transpment from e

nce of recordinter withouprinting wo

NOC from prA) Chopal, 8Brief Descrif amount in Gf income. n of record/rn of expendi

ment without Board DharaBrief Descri of advancesn of utilizatiof outstandinf amount ason./13 to 3/15.

Brief Descrirecoveries fs published oof cheques ere rejected hority. f purchased iof rates paid

1-3-10 to 3/1Brief Descriout quotation

ments from Faents for s

ments of loanof advertisemgazines. f purchased i

at 1.9.05 to 3iption of irrization certif

Nagar, 1-9-0iption of irr/record relateport accounte-governance

d related to put fulfilling thork from thrinting and s8/06 to 3/15iption of irrGovt. Treasu

receipts to thiture vouchefulfilling th

amshala, 4/iption of irrs as on 31-3-ion certificatng amount frto Director

iption of irrfrom variouon magazinereceived on without the

items in stocd to various

15. iption of irrns. air Committ

supply of

n. ment charge

items in stoc

3/15 egularitiesficates.

05 to 3/15 egularitiesed to 25 % . e fund for

printer cartrihe codal form

he private fistationery De

regularitiesury.

he audit. ers to the aude codal form14 to 3/15 egularities-2015. tes.

from HRTC. r, Technica

egularitiesus departmee/prospectus.

account of prior appro

ck register. s programme

egularities

tee Fund. sound syst

es advertized

ck register.

of consume

execution o

idges. malities. irms withouepartment.

dit. malities.

al Education

ents on a/. allotment o

oval/orders o

es during th

tem by th

d in the mel

24

(Lacs5-00

(Lacser 2-64

of 1-61

0-420-23

ut 0-60

(Lacs2-100-620-530-420-33

(Lacs1-018-6415-00

n 26-35

(Lacsc 0-80

of of

0-20

1-07e 0-70

(Lacs2-520-87

e 0-32

1-10a 1-00

1-91

| P a g e

)

)

)

)

)

)

Page 25: Annual Administrative Report of Local Audit Department …admis.hp.nic.in/himachal/localaudit/pdf/AdmRptEng_2015_16.pdf · Annual Administrative Report of Local Audit Department for

55. TemPa

256. - Tem

Pa

57. TemPa

58. TemPa

59. TemPa

60. HP A

Pa

13 Nopay

mple Trust Sra No. 9 No

fro17 No

thr18 Irre

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bas20 No

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on refund of egular paymonorarium toegular paymsis. on posting ofd non prepagister. Mata Shaloo

Bppointments

uthorities. e & Languag

Bon recovery oalance of booalance of Pahegular paymrchase of Mproval and thegular paymmpletion of

on of billsdit. opalji TempBrief Descrin for the rec

ops and Stonf income ann.

ment on adverof penal inteMochan Ta

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advances. ment of Fo the employment of elec

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rmalities. s of residentsKangra 1/13iption of irrrent from Sh

or late execuhah Talai, 1iption of irrount deducte

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chased for Ladetails of ite

-1-12 to 31-iption of irrout the prio

y, 4/14 to 3/

iption of irrand books lad. ssettes in thecomputer ce

K-10 withouion of mileagurchase of

alities.

and receipt

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mount of ren

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terest earned

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25

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(Lacs2-3415-761-963-58

et 3-57

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61.  FFD

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C Hamirpura No. 4¼x½ Lo5 Sho

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nspent amour the year 20on receivineneficiaries. 4/11 to 3/14

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ur, 8/05 to 3/B

on recovery oon deposit of

ur, 4/12 to 3/B

ss of incomeort realizatission 2014-1on recovery oort realizatioegular paymrchase of ite

on recovery oon receipt of on adjustmenngh GDC De

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on deposit ond.on availing tuses on deposit ofegular expen

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unt of grant i14-15.

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of late admison of Compu

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f utilization cnt of advanceehri, 4/13 toBrief Descris credit of intnditure fromfrom Amalg

nt of loan rais5 Brief Descriof time barr

the benefit o

f loans sanctnditure fromto the Accom

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pts on a/c

iption of irrm the advancversity Yout

raised from

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College Fun

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end from thecertificate froes well in timo 3/15 iption of irrterest on FD

m various fungamated fundsed for NSS

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of 50% rebat

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mpanists.

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ent funds.

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Page 27: Annual Administrative Report of Local Audit Department …admis.hp.nic.in/himachal/localaudit/pdf/AdmRptEng_2015_16.pdf · Annual Administrative Report of Local Audit Department for

67. GovPa

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University, S

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ecovery of bf advances fo

ar UHF, Nau

uspected misransport Faciostel Facilitiregular transP Universityver paymenthort realizati

Brief DescripNon adjustm

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Expenditure Sanction. ncurring of e

Loss of intereFDRs.

ege Paorola Brief Descriss deposit of

nt of advance3 to3/15 Brief Descrint of temporaecovery of loof loan sanct

eriod 2011-2

14. Brief Descr

ts and recove

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Riso Master R

balance amoor purchase o

uni, Solan.

Brief Descrs-utilization ilities involvies involvingsfer of studeny. t of pay and on of fee fro

ption of irrement of o paid by djusted up to

management n 31-3-14) ment of gratbeyond Adm

expenditure est due to le

4/11 to 3/14iption of irrf Govt. fees es

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oan sanctionetioned for R

2012.

ription of ireries made d

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porary conti

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ount from HPof cement.

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ving huge losg huge loss.nt funds ICD

allowances tom various s

egularitiesoutstanding

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of Pensio

tuity out of Sministrative

without budess credit of

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regularitiess. ed for NSS.

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rregularitiesduring pre-au

eries.

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regularitiesant-in-aid. ss.

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to 14 Cooksstudents.

advances l inspection

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ain Account

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28 | P a g e

Annexure-”A”

Audit conducted by the Local Audit Department under the provision in respective Acts/Rules/Notifications and instructions of the Government

Sr.No

Name of Institutions/ Funds Act/Letter No./Notification/Instructions

1. H.P. University, Shimla. Under Section 29(1) of H.P. University Act, 1970. 2. Ch. Sarwan Kumar H.P.

Krishi Vishav Vidyalya, Palampur.

Under Section 45(3) of H.P. Universities of Agriculture Hort. & Forestry Act read with the provisions relating to audit contained in University”s Statutes framed thereunder

3. Dr. Y.S. Parmar University of Horticulture & Forestry Nauni, Solan

Section 45(3) of H.P. Universities of Agriculture Hort. & Forestry Act read with the provision contained under section 13.2 of the University”s Statutes framed there under

4. H.P. Board of School Education.

Under Section 48(2) - A of H.P. Board of School Education Act, 1968.

5. H.P. Marketing Board. U/S 48(2) H.P. A & Hort. Produce Marketing Act, 2005 6. Market Committees. Under Section 100 (3) of rules framed under Agriculture

Produce Marketing Act – 1971 . 7

(A) Govt Educational Institutions(Pupil Funds)

Under Rule 136(b) of H.P. Education Code.

(B) Sanchiyaka Accounts of Schools /Colleges

Vide letter No.Fin-2-C(a)-55-6684, dated 9-9-96

8. H.P. Hindu Public Religious Institutions and charitable Endowments

Under Section 23(2)C(ii) of H.P. Religious institutions and charitable endowments Act, 1984 as amended by notification No. Bhasha-A(D)-3/85-II, dated 17-1-1989 F/B(P-173)

9. HIMUDA Notification No.H SG-4(d)1/92-II dated 13-9-04(under Sub Section 3 of Section 28 of H.P. Housing & Urban Development Authority Act, 2004(Act No.9 of 2004)

10. Muncipal Corporation Shimla Sub Section 3 of Section 161 MC Act 1994 amended made vide Act No. -19. of 2007 - Notification No.1-376/81–Fin(LA)–Vol-4] Date 16.10.2008

11 Nagar Parishads /Panchayats Sub Section 1 of Section 255 of Municipal Act, 1994- Notification No.1-376/81–Fin(LA)–Vol-4] Date 16.10.2008

12. H.P. Poly Technical pupil”s Fund and ITI”s

Vide Rule 7 of notification No.STV(I.T)F(5)-5/85 dated 4-11-1986

13. H.P. Technical Education Board.

Under Section 20 of H.P. Takniki Shiksha Board, Act 1986

14. (a) The H.P. State Legal Services Authority.

H.P. State Legal Services Authority & Regulation 1996 under section 8(5)

15. Tourism Development Board Under Section 14(2) of H.P. Tourism Development and Registration Act. -2002

16. Fish Farmer”s Development Agency

GIA Rules No.5 (3) notified vide No. Fish-F (5)-1/82-Vol-1 dated 29-3-86.

17. H.P. Homeopathic Council Under Rule 26 of H.P. Homeopathic Practitioner Rules, 1983

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29 | P a g e

18. H.P. Academy of Arts Cultural & Language.

Under Section 20 of Constitution notified vide Govt. Deptt. of Languages & Cultural affairs vide No. LCA(9)-2/84, dated 10-12-1984 F/F.(P-207)

19. CM Relief Fund/Distt Relief Fund.

Vide instruction No. 8 of the Fund

20. CM”s Sainik Welfare Fund. Vide Govt. of HP(GAD-E-Section)Notification No. GAD-E(C)8/99 dt.2-11-99

21. H.P. Sectt. Canteen Letter No. Per(SA-I)F(6)-1/84, dated 8-5-1998,18-3-88,16-10-99

22. Mela Festival Accounts No. Language-C(13)_-2/92-loose, dated 11-5-99 from F.C.-cum-Secy.LAC

23. H.P. Veterinary Council Notified in GIA Rules of HP Veterinary Council vide notification No. AHY-A(5)5/86 dated 3-1-94

24. Board of Ayurveda and Unani System of Medicine.

Letter No. H & FW(c)(1)-21/76 dated 22-6-1977.

25. H.P. Defence Forces Benevolent Fund Flag Day Fund

Vide Rule no.9 of the Rules for utilization of the fund notified vide notification No.11-58/66-GAD”A” dated 19-10-1977

26. Rajya Sanik Board Special Fund for R.R. and Sanik Rest House Fund.

Under H.P. Defence Security relief Fund National Security Relief Fund vide instruction No.9.

27. Small Saving Prize money in all Distt. Distt. Sports Cultural Educational Library & Other Development Fund.

Letter No. Fin(C) 15-25/77(w & M) dated 29-12-1978

28 E-Governances Notification no.-TPT-F(1)2/2000 –E-Governance Date -03-09.2005

29. Indira Gandhi Complex Shimla .

Director Youth Services and Sport vide letter no. -4-31/83 Y.S.S. 4388 Date -09/07/2003 .

30. Mountaineering Institutions & allied Sports, Manali.

Notification GAD -3 –C (4) -13/76 Date -18.03.1978

31. HIMCOPS, Shimla Vide Directorate Police Communication and Technical Services H.P. Vide Letter no. 4142 date -25.03.2011 as decided by meeting at Governing body of HIMCOPS as on 11.03.2011

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30 | P a g e

Annexure – B

Directory of the Officers/Officials of the Local Audit Department

(1) Headquarter Office :

Sr. No. Name and Designation Address Office Telephone No. 1. Sh. Rajesh Sharma, Director 0177-2620757 2. Sh. Anil Dutt Sharma, Additional Director 0177-2620046 3. Sh. Padam Singh Kanwar,Deputy Director 0177-2620881 4 Sh. Suneel Kumar Angra, Deputy Director 0177-2620881 5 Sh. Gian Chand Sharma, Assistant Director 0177-2620046 6 Sh. Anil Kumar Sharma, Section Officer 0177-2620046 7. Sh. Sharwan Kumar, Section Officer 0177-2620881

(2) Resident Audit Schemes of the Local Audit Department, H.P.

Sr. No.

Name & Designation of the Officer Incharge

Name of Resident Audit Schemes where posted

Telephone number

1 Shri Baldev Raj Sharma, Joint Controller

Resident Audit Scheme, Ch. Sarwan Kumar H.P. Kishi Vishava Vidyalya, Plampur

01894-230354

2 Sh. Basant Singh Kanwar, Joint Controller

Resident Audit Scheme, H.P.University,Shimla-5.

0177-2830892

3 Sh. Kashmir Singh Verma, Deputy Controller

Resident Audit Scheme, H.P. Board of School Education, Dharamashala.

01892-229333Ext.138

4 Sh. Satpal Singh, Deputy Controller

Resident Audit Scheme, Dr. Y.S.Parmar,University of Horticulture & Forestry, Solan.

01792-252171

5 Sh. Sita Ram Sharma, Assstant Controller

Resident Audit Scheme, H.P.Marketing Board Khalini,Shimla-2

0177-2621316

6 Sh. Hardev Singh shandil, Section Officer

Resident Audit Scheme, Market Committee, Shimla & Kinnaur at Dhalli, Shimla.

0177-2841167

7 Sh. Puneesh Sagar, Section Officer

Resident Audit Scheme, Market Committee, Solan.

01792-230459

8 Sh.Mohinder Kumar, Section Officer

Resident Audit Scheme, Market Committee, Mandi (H.P.)

01907-265592

9 Smt. Indira verma Section Officer.

Resident Audit Scheme, Market Committee, Kullu(H.P.)

01902-222208

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31 | P a g e

Annexure - C

Sr. No. Designation of the post Number of Posts

Grade pay Revised Pay scales

1. Additional Director 1 8400 15600-39100

2. Joint Director/Joint Controller 2 7800 15600-39100

3. Deputy Director/Deputy Controller 7 6600 15600-39100

4. Assistant Director/Assistant Controller 9 5400 15600-39100

5. Section Officer 37 5000 10300-34800

6. Junior Auditor 61 3800 10300-34800

7. Junior Assistant 3 3600 10300-34800

8. Clerks 4 1900 5910-20200

9. Driver 2 2000 5910-20200

10 Gestetnor Operator 1 1900 5910-20200

11. Daftri 1 1900 5910-20200

12 Peons 6 1300 4900-10680

Total 134

***