the bhubaneswar municipal corporation · 2 the bhubaneswar municipal corporation, ho bhubaneswar...

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:-


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:-


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


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


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


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


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




BANK ACCOUNT ID -36

AXIS -NO - Holding Tax

910020041705328

Particulars



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


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


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


BANK ACCOUNT ID - 152,Axis-Smart City BMC 915010048657327

Particulars




BANK ACCOUNT ID - 14,AXIS -NO - Tender paper 911020002964484

Particulars




8788625.87 Dr


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


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


23-09-2016 17931 5,951.00

158310278.74 Dr

Amount as on

30-09-2016

(in Rs)

55598927.00 Dr


BANK ACCOUNT ID - 138, AXIS -Octroi Grant / 913010002535342

Particulars




BANK ACCOUNT ID - 141, Axis Bank- MISCELLANEOUS FUND / 912010039790469

Particulars







BANK ACCOUNT ID - 58, AXIS -Saving A/C-SJSRY / 910010036875918

Particulars



07-09-2016 969462 52,477.00

55651404.00 Dr

Amount as on

30-09-2016

(in Rs)

156300.00 Dr


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


BANK ACCOUNT ID - 37,AXIS -NO-Licence Fees / 910020041706507

Particulars



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




BID REFERENCE NO


Tender call Notice No. News Paper’s

Name

Publication Date

NA

NA

NA


EMD



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


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.


LETTER NO: 15687


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



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

Publication Date

Sambad kalinga 03.02.2016

Samaj 03.02.2016

E-.Tendering


EMD


Position of Bidder


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


website

11.00 AM Hours 08.02.2016 to 17.00 Hours of 18.02.2016

Rs. 6,300.00

Rs. 18,100.00




BID REFERENCE NO BMC-EED-I-12/2015-16

Construction of drain

http://www.tendersodisha.gov.in/




BID REFERENCE NO



Name

Publication Date

Sambad/Samaj 03.02.2016

Times of India 03.02.2016

E-.Tendering


EMD


Position of Bidder


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.


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




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


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

http://www.tendersodisha.gov.in/

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


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


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)




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)




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


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




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




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

the bhubaneswar municipal corporation · 2 the bhubaneswar municipal corporation, ho bhubaneswar...

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