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Internal Audit Report
of
Bihar Shariff Nagar Nigam
For the period from 0L.04.20L6 to 30.06.20L6
Conducted byROY GHOSH & ASSOCIATES
Chartered Accountants3 C R Avenue, L't Floor Bharat Bhawan
Kolkata - 700 072Phone No.22360048
Date of Audit/Visifi 21.11.2016 to 06.12.20'I..6
Report Issued on: L7.L2.2016\-
\-
Roy Ghosh & Associates
(Chartered Accountants)
NTRODUCTION
1V.
EXECUTTVE SUMMARY
DA
RESUTTS AND FINDINGS
In the "*irur.g@ thu Nugu, Nigam, day_ to day workis in
progressive ;;i;". in rJspect of"collection of rerrin e and execution of the
projects.
ii.r1l.
i@ statements resulting in weakness in control
over Accounts.Non preparation of Bank Reconciliation Statements
Lack in follow-up procedure in collection of huge alrear dues in relating
to PropertY and other Taxes'
Nor,-p"*orming the variancd analysis between budget and actual
"*p"iai*te foi .a particular period resulting in short comings in
budgetary control'Dehly in deposit of collected revenue has been observed'
Nor,'duporii of Income tax deducted at source (TDS), Sales,Tax, Royalty
and Labour Cess resulting in violation of tax provisions and attraction of
interest and PenaltY.Non-maintenance of Assets Register in complete manner resulting in
chances of mis-utilization of assets'
recoros:
" .ri, i'{t!-j
v.vi.
vii.
J.
4,
OPINIONTh" r.""rgement has to take stringent effort in forming accountability at various
levels of the ULB, introducing ref-orrns in financial management and accounting
systems, development of strong internal conkol and organizattonal design of
Municipalities, ensuring capaciti building of the T:*i:p:t personnel and other
matters'incidental thereto foi oveiall improvement of the ULB.
[.accrual basis shoulh be folioweid'ERPsoftwareshouldbeimplernenteclintheULBforpreparationoffinancielstatements and other .u.u'rrury information as and when required by the
,r,ur.ug"*"nt.Employeesofalldepartrnentswillbetrainedwiththesoftwarefor entering day to day transactions'
III. stringent follow up is necessary for recoverin8 allear dues relating to
Property tax ancl other sources of income' , -^rr^^t^r ^-,{ E
IV,BankStatementsorTreasutyStatementshallbecollectedandBankReconciliationStatementshoulclbepreparedonmonthlybasis'3alanceConfirmation Certificate to be obtained f.rom the respective Bank or Treasury
PeriodicaliY'
iifficl bq prepared under Double Entry System and
2
1d Floor, Blrarat Bhau'an, 3 C. R' Averue, Kolkata - 700072
-., -:?11 ==.
@*t'i f=it "" 1
Iik Bihar Shariff Nagar Nigam
n^-:^r ^^-,^*^l "nrlar rrrrrent attdtt 01..04.2016 to 30.06.2016
i Mr. Kaushal Kumar
i*qir ilrirqq1 'i{$tI tler'
V.
E*:::ilf.ffi;i."'i
Fixed Assets Register has to be prepared for all fixed assets owned by the
ULB, assets will be numbered, wherever applicable and location of assets
should be mentioneil ;; *egister? ph,sical VeriJication of such fixed
assets has to be conducted by appointing extlrnal professional agency at each
{|lllt;r" Register has to be updated in arl respect. purchase, issue and
balance of eachitems has to be maintained separately'
Timely deposit of taxes is must for the ULB'
FROM MANAGEffintrep1ieshavebeenprovidedinseparateArutexure,,A,,
5.
u.
v[.
fe6ir fifrm6,r,
6. AcxNowrgpcnNlnNT - -considering the Physical Environment, accessibility' literacy of the Human
Resources, communication facilities ancl so many other hindrances' we are in opinion
that, the working of the unit has u'a""p i*pact tn.the economic & social aspects and
values of the inliabitants of the a"-utiututi area' And the unit specifically dedicated
for the development of Naga, Nigu; in the state of Bihar according to plan & for
matters ancillarY thereto'
we convey our hearffelt thanks to the entire human resources of the "Bihar sariff
Nagar Nigum;; for rendering their help for smooth completion of this assignment'
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DE"TAILEDAUDIT REPORT
4
1"t Floor; Bharat Bhawan, 3 C.R' Avenue, Kolkata - 700072
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Roy Ghosh & Associates(Chartered Accountants)
1., INTRODUCTIONT# I"t"**l ""dit of Bihar Shariff Nagar Nigam covedng the period from
01".04.20L6 to 30.06.2016 was conducted by Ashok Kumar Yadav under the guidance
of CA Mintu Das.
2, ADMINISTRATIONThe present C.*-r i"g body of the ULB has taken charge on 09.06.2012. The
incumbencies in the key administrative and executive positions are as under:
o Shri Sudhir Kumar, Chairman from09.06.2012 to till the date of audit.
. Sfui Kaushal Kumar, Commissioner/Executive officer from 1'6.07'2015 to tillthe date of audit.
REVIEW OF OUTSTANDING AUDIT PARAS:
Status of Audit Observations is as under
sl.No
Particulars ofauditanddate ofreport
Totalno'sauditParas.
ofin
Total Noof AuditParaswherenecessaryimprovement/correctivemeasureisrequired
TotaiNo ofAuditParas
whererecovery ofcash is
ProPosed
TotalNo. ofAuditParaswhererecovery hasbeenmade
TotaIAmountofRecovery
TotalNo. ofoutstandirg gparawherenoactionhasbeentaken
No. &dated ofcomPliancereport
was conducted bY AG but rePort for
the same was not received from the Auditor'
4. FINANCEfor the last three
T isions and ifure
Year 2013-1a (Rs.) 201a-15 (Rs.) 201s-16 (Rs.)
Final/Revised Budget 75,10,84,900 65,87,19,638 94,23,93,250
Actual Expenditure 4,88,36,672 17,14,37,267 94,24,00,036
Savinss(+)/Excess(-) 70,22,48,228 1,17,67,1.64 (-\6,786
The above figures have been taken from the Budget Statement of the unit for the year
2012-19, 2073-74, 20'1.4-15, 2015-16 &.2076-17 .
Financial statements i.e. Audited Ba.lance sheeL Income & Expendifure Account-and
Receipts & Payments Account for the year 2012-19,2013'L4,20'l'515 and 2015-16 have
not been proiuced before us for verification. Please see our Audit Requi1ifi91, in this
regard., addres"ud to the Chief Municipal. Officer dated 22.1-t -201-6, 24'11"201'6 8x
26.11..2016.
Manasement replvData has been provided, comPiied.
J.
Period Budgetedamount forP.Y.20L6-17
BudgetedAmountfor P.Y.2015-76
ActualAmountfor P.Y.201.5-L6
ActualAmount of
Q.E. goa
June,2016Q01.6:L7\
Cumulativefor thecurrent
period (201,6-
17\
Openingbalance
29,12,67,38L 59,59,71,600 59,59,7'L,600
Receipts 1,43,88,40,000 94,23,93,250 62,11,52,632 2,33,18,671 2,33,18,671.
Total L,43,8B,40,000 94,23,93,250 9-l-,24,20,073 67,92,90,271 61,92,90,27"1
Netexperrditure
1.,43,44,10,000 94,24,00,036 3'l-,64,48,413 L4,67,88,564 L4,67,88,564
Closingbalance
44,30,000 59,59,71,,600 47,25,0'1.,707 47,25,01.,707
Roy Ghosh & Associates(Chartered Accountants)
the Budget Statement of the unit for the year
2015-1,6 and20't6-17 and Accountant's Cash Book'
The unit does not maintain expendlture wise ledger. Financial Statements i.e.
Audited Balance Sheet, Income & Expenditure Account and Receipts & Payments
Account for the year 2013-74,2014-15 and2015-1-6. Please see our Audit Requisition
in tlris regard, addressed to the Chief N{unicipal Officer dated 22.77.20'1,6,24.11.-201,6,
26.11,.20LZ further, actual expenditure and receipt could not be obtained quarter-
wise clue to non-preparation of individual ledger and hence, we have, mentioned
actual expenditure and receipt for the whole year of 2015-1'6'
Manasement replyAg."ud, steps will be taken to avoid such issues in future'
III. Bank ReconciliationBank Reconciliation Statement has not been prepared by the Nigam for the di{ference
in balances as on 30.06,16 between Bank Statement and Bank Book.-Un-reconciled
balance between Bank Book and Bank Statement as on 30'05'16 has been shown
below-
bffiur'i,",r?l fi€Iqfi
A-/-2 I
F' \.i ./rh
**t.to t'... a'
\krroit n"1i5,,,,
1
'51d Floor, Bharat Bhawary 3 C.R. Avenue, Kolkata - 700072
{.
Name of theScheme
Bank' Bhlance as perBank Book as
on 30.06.16
Balance as perBank Statement
as on 30.05.16
Un-reconciled
balance
Swach BharatMission
Central Bank of India-3483627734
Not Provided Not Provided NotAscertained
All other Fund Treasury A/c-K8448001020001
310598558 Not Provided NotAscertained
SlumDevelopment
50200007624820 Not Provided Not Provided NotAscertained
5tL FinanceCommission
Madhya Bihar GraminBank- 71920100124117
31253099 31253099 Reconciled
AmrutYojna Madhya Bihar GraminBank- 719201.0012578L
75240000 75240000 Reconci{e.d
ih6tt tttm(q{ 'irIsI W ifi
\,
Roy Ghosh & Associates(Chartered Accountants)
Management replvDru;61".k
"f *""power and lact of knowledge, BRS has not been prepared'
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l;ri.}i
6
1s Floor, Bharat Bhawan, 3 C.R. Avenue, Kokata - 7O0072
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0., tr E*Y.U>!!.1-0Jia.nvia€ E# H Uo o.SPEF FsiE
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u.
Status of implementation of Double Entry Accounting System:
The ULB has not yet implemented the Double Entry Accounting System.
Status of Municipal Accounts Committee; if meeting is held:Meeting of Municipal Accounts Committee has not been held during the year2015-1.6 as Municipal Accounts Committee is not in existence at theMunicipality. o i,
AUDIT OBSERVATION
L Part- Aa. Leakage of owh source revenue either due to wrong assessment or non-levlr
of propErrtv tax, mobile tower tax. rent on municipal properties.advertisement tax, fee etc.:
i. Outstanding Property TaxIt was observed that a huge amount of Property Tax is outstandingfrom different sources since a very long time, resulting in loss ofrevenue to the Municipality. The detailed list of outstanding PropertyTax i,s showri below.
Party Name OutstandingYear
Amount(Rs.)
Zilla Shiksha Adhikshak Middle School 2015-1.6 15,75,503
Zil.a Abra Nibandhan bhawan 2015-1_6 16,787
Bihar Central Cg-Operative Bank 2014-15 to2015-1,6
20,085
Shram Kalyan Kendra Bhawan Karyalay 2005-06 to2015-1"6
2,39,512
Anumandal Padadhikari Bihar Sharif BhawanKarvalav
198],-82 to2015-1,6
5,93,460
Zilla Padadhikari Nalanda Karyalav 2075-76 26,860
Karyapal Abhiyatta Telecorn Division 1986-87 to20L5-1.6
22,81,822
Prakhand Vidya Sampadacihikari Bhawan 1982-83 to2075-16
3,47,617
Zilla Udyos Kendra, Ramchandrapur 2015-1,6 34,871
Karyapal Abhiyanta Jalpath Pramandal 2008-09 to2015-'t6
29,290
Mukhya Karyapal Padadhikar i Zllla Paishad 1973-74 to2015-L6
23,30,339
State Bank Branch, Kamrudin Nagartlr
201.0-11. to2075-1.6
58,521
Nalanda College Pradhanacharya 1981.-82 to2015-1.6
6,48,874
Patel Memorial College Pradhanacharya 1997-98 to2015-16
3,58,530
Sachiv Medical Association 2073-74 to20't5-L6
6,57.?:
Zila yakshma Padadhikari TV centre 1994-95 to 6,25,669
5.
Iwr{r'jt :*.jiT-r-*1.I
n ?.FilE ;;:i1 1--1
;,, 1-. ,
Wo-n-*..
tfl*r:v fi€IilifirrT€;r rriitq,,r
,rq
= {r r.o
cr")4$, "
#tt*-'. aq"
_ ;,i,r =--t\E4 =.
Roy Ghosh & Associates(Chartered Accountants)
2015-L6
Sadar Aspatal, Adhyaksh 2008-09 to2015-1,6
L8,59,213
Zila Shiksha Padadhikari Ucch Viciyalaya 1985-86 to2015-1.6
5,80,969
Patel Ucch Vidyalay, Midad 1979-80 to2015-1.6
67,099
Girls Medical School, Kamruddinganj 2006-07 to2015-76
2,98,1,64
Zila Krishi Padadhikari Bhaisasur Bhawan 1994-95 to2015-L6
1.0,63,780
Pratisthan Adhikshak Rajya Transport 1965-66 to2075-1.6
76,39,674
Zilla San Nyayadhish NyayalaY 20L4-15 to2015-1,6
1.6,55,82L
Kisan College, Sohlal, Pradhanacharya 2006-07 to2015-'1.6
2,13,295
Karyalay Abhiyanta Ucchapaksh NirmanVibhas Bhawan
1994-95 to2015-'J,6
14,74,410
Prabandh Vyapar Mandal Sahyog Samiti \994-95 to2015-L6
2,88,061
Krrrf,i Utpadan Bazaar Samiti, Sachiv
Anumandal Padadhikari2012-13 to2015-16
1,,67,128
Karyapaal Abhiyanta Electric Department 1984-85 to2015-16
63,66,058
nashralay Chikitsa Padadhikari, Mohalla
Mushadpur
2012-13 to2015-1.6
23,369
Aarakshi Adhikshak Nalanda 2007-08 to2015-1,6
2,34,294
Vrdy"t Prarnandal, Badi Paharigirh
Subdivision
"198L-82 to201,5-1.6
5,76,750
faryapat Abhiyanta Bhawan Pramandal 2007-08 to2015-1,6
13,04,232
pradhanadhyapika Kanya Ucch Vidyalaya 2006-07 to2015-L6
92,643
Nalanda Mahila College 201.4-15 to201,5-1.6
L,34,275
Prabhari Chikitsa Parivar KalYan 1994-95 to201.5-1.6
3,60,995
Grid Sub division Badi pahari, Assistant
Ense.
1981,-82 to2013-1.4
3,71.,55,874
Management RePIYsteps will be taken for collection of the outstanding Property Tax.
ii. Delalu in dePosit of Cash into the bank by cashier
A, p"r thJGiords mdde available during the audit, delays were
observed between date of collection made by the cashier and the
deposit of the same into the bank by the cahier which are shown b"lo*; =,. | , ,,
(Consequence / Etfect / Impact/ Cause/ corrective Action ,/ ' r':r \4i' '. r,-t.^$itffi
6rg--.- -*;*t Brurat Bhawan' u J1o' o""u'' t otkata-7ooo7z
qa , #a;) '
;:- --/'/t /!;
T )'o,.\4'* \"^.2ft', SIF:r?;.f nqffm .r ,r 0/"":'fu,€i'i *ri$ri" t$r W J ,; *
Itl.
. Roy Ghosh & Associates(Chartered Accountants)
Recommendation/Auditee Comment have been narrated in Point no'
22 of the Annexure - A):-
ManaFement RePIY
Steps wiU be taken to deposits the collected cash on timely basis.
Cash and its Insurancett* Curt kept in the Locker is not insured against theft and fire which
is a very vitai issue. As shown in point no (ii) above, huge amount of
cash is kept in the custocly of the cashier for quiet a no of days. so, it is
necessary to keep the physical under insurance cover'
Manaeement Reply5t"pt *itt be taken to insure the cash kept in the locker'
Non-Collection Of Notice Fee/Warrant Fee
a, pur Regulation 158(a) of Chapter XIX of Bihar Municipal Act,2007,
rne uunicipality shall charle Notice Fee/warrant Fee for delayed
payment at the rate of Rs. 50 per notice/ warrant issue, and the amount
ff "penalty
tLereof, but"we observed that The Municipality has not
charged notice/ warrant fee from the defaulters resulting in loss of
,"r"iru to the Municipality. This issue has also been highlighted in our
previous report of F.Y. 2015-'l..6'
Management RePIY
A, th" p.operty owners are not able to pay the property taxes due, we
do not.nuig" warrant fee from them as it only increases their burden.
But, hencefJrth warrant fees rvill be charged from the owners of the
property.
lV.
b.
i. Non-Preparation of VouchersThe MuniciPalitY does not PreParepayment to the Parties; PaYinent is
Jsi ,uPayment Vouchers for making- 7 .jr:i"jipffi{
made on the basis of bills pnly ;lii; n,T{ 'i{,l'fl
i.tu?ilrt,
12
1* Floor, Bharat Bhawan,3 C.R. Avenue, Kollata - 700072
V'fi**$,}r''.;-t i] r,.r. .-'.t!!rt.?
Ioi€r ( {I (ifi arr c , ,r*,
" -f , i ,
\-}st'i'q,1 urf,r?'*'ry ,r
[ri6P-,1 t us'= 4 ';' "' I '[ l['A
'q {i :'
Date of Collection CollectedAmount
(Rs.)
Date ofDeposit
Delay in submissionto Bank
From To From To
22.04.20L6 04.05.201.6
" 55,'1.9,1.66 1.6.05.2076 12 24
05.05.2016 17.05.2016 1,6,82,878 26.05.201,6 09 21
18.05.2016 25.05.2016 19,61,421 03.06,20L6 09 1.6
26.05.201.6 02.06.201.6 19,38,875 08.06.2016 06 13
03.06.20L6 08.06.20L6 13,6'1,,910 L4.06.201,6 06 11
09.06.201.6 15.06.2016 11.,33,159 22.06.20L6 07 12
76.06-2016 22.06,20L6 6,18,543 27.06.20't6 05 11
23.06.201.6 27.06.20761 tt,Se,ooq 29.06.2076 02 06
28.06.2076 30.06.201.6 22,41,,517 05.07.201.6 05 07
k
v
v
Roy Ghosh & Associates(Chartered Accountants)
raised on the municipality. (Consequence / Effect / lmpact/ Cause/
Corrective Action / Recommendation/Auditee Comment have been
narrated in point no. 43 of the Annexure - A),-
Management Replv
-
Accepted, payment vouchers will be prepared in fufure'
Other Observations on VouchersSome of the observations noticed during vouching are shown in the
ble below
'7 lir :-- --.-... ., !,r, -i.i\
!lil-ti
lYrjT:f E€f4Hi<6rr qrls*qn .tqT
.,J)'.\*r\ -\,(\1I')/tn:ffit;lg r'1 I t.iii "
[ 'Jt t'i'; '
13
Gva,:Floor,BharatBhawao3C.R.Avenue,Kolkata-700072.7 lo.\Y
ta
Cash BookPayment
Sl. No.
Date Particulars Amount(Rs.)
Remarks
234 1.6.04.
1,6
Payment made toKrishndeo Prasad forconskuction of drainfrom KhandakaparChauraha to RailwayCrossing situated atBiharsharif -BarbighqRoad
1.0,97,490 IT has been deducted frombill @ 2.24% instead of 1. o/o
from the contractor,resulting in excessdeduction by 7.24o/o.
240 18.04.1,6
Paymept made toryardsconstruction of Urinal inthe campus of CivilSDO, Bihar Sharif
4,38,204 IT has been deducted frombill @ 2.24% instead of I o/o
from the contractor,resulting in excess
deduction by 1*24%.
Also the date of inceptionof work mentioned on theRA bill is 02.1.2.2016,
which is of 4 years back.
242 18.04.L6
Advance payment toSTP M/s LCC InlotechLtd. fo, Tally SkiliTraining & Employmentof 30 candidates
56,501 No supporting documentsavailable, or,ly a letteraddressed to theMunicipal Commissioneris available on the basis ofwhich payment is made
242 18.04.
1.6
Advance payment toSTP M/s LCC InfotechLtd. for Tally r,SkillTraining & Employmentof 30 candidates
56,501. No supporting documentsavailable, only a letteraddressed to theMunicipal Commissioneris available on the basis ofwhich payment is made
243 18.04.
76
Advance payment toSTP M/s U.P. IndustrialConsultants Ltd. forDTP Skill Training &Employment of 30
candidates
56,501 No supporting documentsavailable, only a letteraddressed to theMunicipal Commissioneris availabie on the basis ofwhich payment is made
245 18.04.1.6
Advance payment toM/s IAP Co. Pvt. for
56,501 Reason for making such a
huge payment is notf
w
v\-
Roy Ghosh & Associates
(Chartered Accountants)
Management Repl| {r
Accepted, henceforth care will be taken regarding this matter'
c. Report on findings of field survev of Propertv Tax of high value proPerties
Delails of Property Tax collection are given as follows (Consequence, Effect,
Impac! Cause, Corrective Action and Recommendation. Auditee Comment
14
r \ 1" Floor, Bl-rarat Bhawan,3 C.R. Avenue, Kolkata - 700072
Ut\*t $' /L.\-f
-t ,\. __,2.,"b' { ..c. i..
- ", !\,
- -._ ur..tf\ \ r
r "- Lj--'r
, L. ,'"jl F.,Jl€*u!*
*,i -.' t Fi"Qi*;({'1
[E {i : s;'ar'li a'r r ; $
Skill Training &Employment of 30
candidates
mentioned on the plainpaper on the basis ofwhich pavment is made
250 18.04.16
Payment made toElectrical ExecuflveEngineer for shifting oftransformer to anotherplace
2,60,285 No supporting documentsavailable, only a letteraddressed to the
Municipal Commissioneris available on the basis ofwhich pavment is made
375 19.05.16
Not M6ntioned 31,00,51.8 Reason for payment wasnct mentioned on theplain paper.
376 19.05.1,6
Not Mentioned 64,30,867 Reason for payment wasnot mentioned on theplain paper.
505 03.06.1,6
Payment towards hiringcharges of Scorpio forthe month of May,20L6
1,6,700 No supporting documentsavailable, only a letteraddressed to theMunicipal Commissioneris available on the basis ofwhich pavment is made
510 03.06.16
Payment made to GyanPrakash Ojha towardsRetainership Fee for themonth'of May,20L6
7,000 No supporting documentsavailable, also no TDSdeducted u/s 194J of theIT, Act
has been narrated in the Annexure - AHolding No'
WardNo,
Name TaxAmount(Rs.)
Remarks
1480 2L Santosh KurnarS/o Ram *rishna Prasad
26,390 Paid for F.Y 20t5-1,6
15471' 21, Dr. Timti Ratnashila Sinha 24,980 Paid for F.Y 2015-16
1.A17H: 21 Lakhichand GuptaS/o Late Kali Prasad
24,757 Paid for F.Y 2015-16
253 25 Rai Urnesh Chandra & Others 69,437 Paid for F.Y 2015-16
1450-H 25 Kishori Prasad rr
S/o Chandrika Mahto52,123 Paid for F.Y 2015-16
255 25 Ashish RanjanS/o lasdish Prasad
26,225 Paid for F.Y 2015-16
805 25 Dr. Ram Prakash MahtoS/o Shobh Naravan Prakash
2'1.,485 Paid for F.Y 2015-16
703-G 25 Dr. Sujit KumarS/o Nageshwar Prasacl
20,875 Paid for F.Y 2015-16
Roy Girosh & Associates(Chartered Accountants)
250 24 Bachhan Prasad SinghS/o Devnandan PrasadGauravtar
57,737 Paid for F.Y 2015-16
417 24 Mahmaya DeviRam Anusrah Prasad Sinsh
53,476 Paid for F.Y 2015-16
7449-A 25 Kishori PrasadS/ oLate Chehraravan Prasad
63,504 Paid for F.Y 2015-16
555 25 Mozalfer Hassan & Others 53,912 Paid for F.Y 2015-16
623 25 Bhaisapur Cold Storase 21,,894 Paid for F.Y 2015-16
895 21 Krishna DeviW/o Lakshman
30,715 Paid for F.Y 2015-16
1101 21 St. Mary's School 36,450 Paid for F.Y 2015-16
433 24 Sushil KumarS/o Hiralai Rastosi I'
23,048 Paid for F.Y 2015-16
601A 27 Ramchandra CoId Storase 31.,709 Paid for F.Y 2015-1,6
41-64 24 Arvind Prasad SinghS/ o Ram Anugrah PrasadSineh
32,379 Paid for F.Y 2015-1.6
5438 24 Sushma KumariW/o Saniav Kumar
28,288 Paid for F.Y 2015-'16
573 24 Sunil KumarS/o Mamta Koshami
29,414 Paid for F.Y 2015-1"6
II. Part-Ba. Non-maint6nance of books of accounts, subsidiary registers:
The unit has not maintained the following prescribed registers (Pleasefind attachecl letter to the ULB regarding non-submission of thefollowing documents) :-1-. Journal Book2. Ledger3. Contra Voucher4. Journal Voucher5. Receipt Voucher6. Register of Cheque Received7. Statement on stafus of cheque receivedB. Register of Bills for Pavment9. Payment order10. Register of Advance11. Register of Permanent Advance12. Deposit Received Register13. Summary statement of Deposits Adjushnent1-4. Deniand register15. Bill of Income1.6. Summary Statement of Bill Raised
17. Register of Notice Fee, Warrant Fee, other fees
18. Summary statement of Notice Fee, Warrant Fee, other fees
19. Sumornary stateqlent of Refund and Remissions20. Summary statement of Write offs27. Statement of outstanding liability for expenses22. Register of Immovable and Movable Property
1il Floor, Bhalat Bharvan, , Jlo. o,r".tr", Kolkata - 700072
",:r/J,".-:a,_, l,ri
ri, .;\.
G9-t<"'u5i;,r;';."'7 i:fri{E5i
[]*.*-- *...--..-qr/\,..: ,,,frfr.: I.f
\.."_,. :..11,.,
-'.' , i,i- ,..
'
' :t,...
f'.- "\.,"\. z\\'
f,'1 ,r"n, _-j1,i1, r\,.A{ .,.^\,\
h 3=!'13 +,-'fli€E1 .* ''4''t---ts $'l€ '"
i 4'r'',
t?":l,""tf.l',ffilfi
23. Reg{ster of Lanc{,
24. Function wise Income Subsidiary Ledger25. Function wise Expenditure Subsidiary Ledger26. Asset Replacement Register27. Register of Public Lighting System28. Building Register29. Status and Heritage Assets Register
30. Road and Street register31. Bridges, Flyover, Subway and Causeway Register
32. Drains Register
33. Ponds and Lakes Register34. Plant and Machinery Register
35. Vehicle Register36. Office Equipment Register37. Furniture and Fixture Register38. Computer and Peripheral Register
39. Software Register
40. Gra4ts Register p,
Required at - Property Tax and other taxes
1,. Summary Statement of bills raised2. Summary statement of Demand Adjustment raised3. Summary statement of refunds and remissions4. Summary Statement of write-offsDocuments required at - water Supply1. Summary Statement of Demand raised on assessment
2. Summary statement of Head wise collection3. Summary statement of refunds remissions
4. Summary statement of write- offs
Documentq required at - Rentals. Fees and Other Income1,. Summary Statement of Demand raised on assessment
2. Summary statement of Head wise collection3. Summary statement of refunds4. Summary statement qf write- offsDocuments required at- Public Works1,. Surnlnary Stateqrent of status of C\MP2. Work Sheet
3. Deposit works registerDocuments required at - Stores
1,. Material Receipt Note2. Statement of Material Issues
Other1. Balance confirmation as on 30.06.L6
2. BRS of all Bank Accounts (including dormant accounts)
3. Physical Verification report of cash and StockFinal Accounts for the vear 2gl{:!5 and2mq-161.)J.
Audited Balance Sheet
Audited Income & Expenditure AccountAudited Receipts & Payments Account
bf-r$t+arr'- " J*,
.. "'t'r'l +'rn;t;ilryl+6ti.. l:;,1=*"-
/ \ !-t,._ , r!.' '- lu -,(r+ \q r. -/r.,\'
o
ulo1d Floo, Bharat Bhawao 3 C.R. Avcnue, Kolkata - 700072
@t-
b.
(Yf,fsfri'ffi"$
Management ReplyIn the above mentioned list of registers, some registers such as Staff andPermanent Advance are not required. So, it has not been prepared.
Irregularitv in Procuretrent ProcessWhile verifJring the apphcable procurement process, we have noticedfew irregularities regarding inefficiency in controls which may result inloss to ULB. Details are as follows (Consequence, Effect, Impact, Cause,
Corrective Action and Recommendation. Auditee Comment has been
Management ReplyHenceforth, JCC will be issuect on completion of the works contracts.
17
1" Floor, Bharat Bhawan,3 C.R. Avenue, Kolkata - 700072
I"i6lla- t,..!r,f'"'ulqo''1"
€,1 , t,: "1'Fi
r[l
?, "'rI f.,d'ru,.
narrated. in point no. 82 of the Annexure - A): -Scheme no. 23/1,6-17
Scheme Name Construction and installation of submersibleboring with stand point
Ward no. 30
Amount sanction byTechnical Dept. for thescheme
4,37,400
No. of Bid received 02Name of the Bidders Saniit Kumar
Md. NishantAlamSelected Bidder Saniit KumarAmount quoted 4,37,356 (0.01% below cost)Date of allobnent ofwork order
30.04.2016
Time allotted tocomplete the work
02 months
Work completion date 12.08.16
Observations Job Completion Certificate not issued by engineertill the date of audit.
Scheme no. 04/75-77Scheme Name Construction of drain from Shahohar old Check
Post to Bandhu BazarWard no. 02
Amount sanction byTechnical Dept. for thescheme
4,12,100I'
No. of Bid received 02
Name of the Bidders Viiav KumarManoiKumar
Selected Bidder Viiav KumarAmount quoted 412017 (0.02% below cost)
Date of allotment ofwork order
25.05.201(;
Time allotted tocomplete the work
02 months
illi$ 6q1 ,1{
Roy Ghosh & Associates(Chartered Accountants)
Work completion date 20.08.16
Observadons ]ob Cornpletion Certificate not issued by engineertill the date of audit.
Management ReplyHenceforth, JCC will be issued on completion of the works contracts,
Non-compliance of directives by UD&HD, GOB:
Details have been stated in "Annexure-A".
d. Non-compliance of Act & Rules:\zVhile checking of Salary Sheet it was observed that EPF has beendeducted @ 12% on Basic Pay of the employees. Further, no employercontribution has been contributed along with employee's contributionof provident fund which is to be deposited with the respective accountof employee as maintained in Central Bank of India not under theCenhal Provident Fund.As per PF Act, EPF is to be deposited within 15tt of the following monthto which it relates, The details of deposition of EPF are shown in thetable below.Month ,EPF (employees only) Date of deposit Due dateApril 15 212305 71,_05.16 15.05.16
May 16 183913 09.09.1.6 15.06.16
Iune L6 796413 73.07.76 1,5.07.76
Note: Delay has been obserVed in deposit of EPF for the month of May,2016 which wiil result in imposition of interest and penalty to theMunicipa[t!
Management ReplyDiscussion will be made with the board regarding 12% contribution ofemployer's part in EPF.
Lack of hrternal control measuresDetails are given in ArLnexure" A".
Non-compliance of TDS, VAT and other relevant Statutei. Non-Deposition of Tax Deducted at Source (TDS)
2.24% instead of 1?6 from contractors.
ended 30.06.16 for the F.Y. 20'L6-17 was provided to audit. Onverification of list it was found that month wise details ofdeduction of TDS were not provided to audit. So we are
,rrdbt" to comihent on amount of month wise deduction ofTDS.
As management replied, TDS has been deposited but copy ofchallan was available with the consultant. The details ofscheme wise TDS deductions are as follows: -
Name of Scheme
e.
f.
9y{v*: - .-,-*' '*t -r tl
!':i{i 1 t:]1{i,;iH{{,r,iE
18
l"t Floor, Bharat Bhawan, 3 C.R. Avorrue, Kolkata - 700072!'t
-_.. . 1r , r\o.i - 4 r"^4 ,\- ')
'\., ..-'rS'l'5' -- q':+ i' + *-'
ilqet* ='
11.
Roy Ghosh & Associates(Chartered Accountants)
No. Q.E. gOtt 1une,201.6,1 14th Commission 2,3'L,059
2 4th SFC 40,199
J NULM 49,1L4
4 sth SFC 3'1.,317
5 Slum Mad 65,60r
6 Nasar Nigam Kosh 46,113
7 BRGF 1L,222
8' Nasrik Suwidha Mad 75,408
9 Raiva Yoiana 3,40,744Total 8,90,177
Deduction of TDS from Employees
deducted from the salary of the employees. As replied by themanagemenf employees are directed by the management todeposit the TDS from his own pocket after the end of F.Y. ifthe employees are not able to deposit the TDS from his ownpocket then the next month salary of the employees are
withheld by the management.
withheld by the management due to nop deposition of TDS
by tl-re employees.
(Drawing & Disbursement Officer) or Principal Officer orsuch other officer as authorised by him was responsible formaking payment of nature covered by TDS provision ofIncome Tax Act shall be responsible to deduct Tax.
stopped and deductions should be made as per Act.
tnSales Tax
ended 30.06.1$ for the F.Y.201.6-17 was provided to audit. Onverification of list it was found that month wise details ofdeduction of VAT n ere not provided to audit. So we are
unable to comrnent on amount of month wise deduction ofVAT.
observed
lU.
that some delayax. The details are
was observed whileshown below:de of salessales tax. Ihe detarls a(e s.hown below:
sl.No.
Name of Scheme Sales Tax deducted forthe Q.E. 30m June, 20L6
Date ofDeposit
-1 NULM 109631 22.09.16
2 5rt sFC 69902
J Slum Mad 146432
4 Stamp Dutv5 Nasrik Suwidha 1,6831,6
6 4tt, sFC rr 88864
7 BRGF 25049B 14th Commission 474873
.19l"t Floor, Bharat Bhawan,3 C.R. Aventte, Kolkata - 7OO0729x<*
, l'1'
, '''-' : t'qi;:iqTtq{iE iTti,.n;TTB
r,11
lV.
Roy Ghosh & Associates(Chartered Accountants)
9 Nagar NigamKosh
102380
10 RaivaKosll 767361.
Roizaltv
quarter ended 30.06.16 for the F.Y.201,6-17 was provided toaudit. On verification of list, it was found that month wisedetails of deduction of royalty were not provided to audit. So
we are unable to comment on amount of month wisededuction of Royalty.
deposited to the concerned authority till the date of audit.The details are shown below:sl.No.
Name of Scheme Royalty deducted forthe Q.E.3Qth |une,2016
1 NULM 15889
2 5th SFC 4908
J Slum Mad 40047
4 Naerik Suwidha 20000
5 4th SFC 24117
6 BRGF 621,4
14d. Cornmission 103175
8 Naear Nisam Kosh 156099 RaivaKosh 1,62249
Labour Cess
quarter ended 30.06.16 for the F.Y. 2016-17 was provided toaudit, On verification of list it was found that month wisedetails of deduction of royalty were not provided to audit. So
we are unable to comment on amount of month wisededuction of labour cess.
been deposited to the concerned authority till the date ofaudit, The details are shown below;
20
ls Floor, Bhprat Bharvao 3 S.R. Avenue, Kolkata - 700072
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Name of Scheme Labour Cess deducted forthe Q.E. 30m June, 2016
1 NULM 27927
2 5th SFC 13981
J Slum Mad 29285
4 Nasrik Suwidlla 33663
5 4th SFC 17773
6 BRGF 5009
7 14h Commission 95795
8 Nasar Nieam Kosh 18329
9 RaivaKosh 152373
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Roy Ghosh & fusociates(Chartered Accountarrts)
Management ReplyAccepted, statutory dues willtime.
Deficiency in pay-roll slzstem:Please see "hnne*rrre -h"
be deposited on time from next
Utilisation of Grant and report on missing UtilisationCertificates:
Utilisition Certificate for the F.Y. 2015-16 and201,6-17 has not beenprovided to audit. Please see our Audit Requisitiory in this regard,addressed to the Chief Municipal Officer dated 22.11.201,6,
24.11.201 6 and 26.11 .20L6.
Management ReplvUtilisation Certificate will be provided to the Internal Auditorsthrough e-mail in the due course.
PhJrsical verification of inventory / stores:No such physical verification of inventory/ stores was conductedby the unibduring our audit period.
Management ReplyPhysical verification of stores/inventory will be conducted infuture.
Advances, their adjustment & recovery:No advances were disbursed by the unit during our audit period.
III.
k. Any other matters as may be prescribed in due course:Details are given in Annexure" A".
Part-C:General ObservationGeneral observations are mentioned elsewhere in the report.
For Roy Ghosh & Associates(Chartered Acc ountants)Firm's Registration No.: 3
/r;j(M. Das, Parbrer)Membership No:066481
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MINUTES OF OPENING MEETINGParticulars
Audit Sites/Location Bihar ShariffNagar Nigam, BihaffiInternal Auditfor the euarter@
,10'l.,6 for the F.Y.201"6-12Notice to ProceedReference No. Agnq/2015/832 dated 17th March
Contract Agreement No 129
SPUR_PMU/ 1 94l rA_14O-ULBSEGIe Level Monitoring201,6 and signed
A.K. Yadav22.11_.2016
Reviewed By (Auditee Mr.KaushalKumarrMm22.1'1..2A76
l.Mr.Kaushalr"mar@2. Mr. Amresh Raj, Executive AssistantQ.l4r. A.K. Yadav, Audit Executive
22.11,.201.6
Bihar Shariff Naear Ni Bihar ShariffObjective
and overall operational environment of the unit
To. discuss the scope rigain an understanding about the existing c6nUol process
Appointnent Lettei and CheE Liit
Meeting minutes 1. Introduction withthe unit
2. Irelininary Discussion on the Scope of Audit &Estimated volume.
3. Discussion of Audit program with the management.4. Discussion as regardi estimated time line forcompletion of audit.
5. Obtain an overall und.erstand.ing of the processesunder Audit.
6. Communication of primary Audit Requirements withthe competent authority
7. Discussion on completion of pending work of F.y.2015-1,6.
u##*sl \6>1 !u,?\ J;\Qd".9
\,
MINUTES OF CLOSING MEETING
frsn o.1q'?Tr Fi-'ir;ilFi<]
S1. No. Particulars.TAIf,ICU.taID ':-,-^ Tr:L^- CL^-iff
1 Audit Sites/Location
anrh canramhor 1O16 for the F.Y.201G172 Processes audited"" --r ---' | - ', '-=
=== i: ; ;: , r ----r r\,f^-:+^-.:-^
3A Noti*--to Proceed
Reference No.
SPUR-PMU /194/ Lfu-L+U U LDs oE DtraLe LEvs! rYrvrulv',sro-ig
"yliotitagi dated 17'r. March 2016 md signed
Contract Agreement No 129
06.12.20163B Date
A.K. Yadav06j.j.201,6
4A Prepared By (Auditor)
48 Date
5A n-*-"a Bv (Auditee) Mr. Kaushal Kumar, NrtmclP@Date5B @unicipal Commissioner
2. Mr. A.K. Yadav, Audit g*"t"ti"e6 Attendees
06.12.201.6
o+ao PMec
7 Date8 Time9 Place tsihar Sharrlr NaE
ement the observations
r,oti.ua during the course of Audit and take the
A,,.{iroo'c Cnrnrnents for thg same.
10 Objective
;ppo*tne* Letter and Check List11 Supporting documents
reference
12 Meeting minutes 1. Discussion of lssue ot Auolt opservauurt
2. Various issues are emerged out during the audit
process which has been discussed'
3. -Murrug"o,"nt response/rcply on audit observation
has been taken & incorporated in the audit rePort'
4. The meeting is .ottiluded with thanks to allaftpndpps
,a-(fl
d(t sffj, .' "
#rykRepresentative of th" IJq!
rfn sTrg4m
'.{ 'td'
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SI
The Municipal Commissioner,Bihar Sharif Nagar Nigam,Nalanda
Sir,
Sub:Seotember '16 for the F.Y - 201'6 '17-5
As per our audit programme, we have initated the assignment and submitted the requirement
for conducting the same. However, we have not yet received the following
documentsSl. No. Documents/Resisters Status of Documents
7 Copv of followinss for the year 201,4 - 15 and 2015 '16- Budset Copy of 15-16 &,1,6-17 Provided- A.G Audit Report / Memo L5-16 Not Provided- Statutorv Audit report of 75-76 Not Provided- Audited balance sheet of 15-16 Not Provided
Receipt & parrment Account of 15-76 Not Provided- Income & Expenditure Account of 15-1,6 Not Provided- Unaudited Receipts & Payments Account for the
vear ended 30th June 15 & 30tt September 16
Not Prepared bymanasement
2 Cash Book Received
3 Bank Book Received
4 Journal Book Not maintained as informedbv the manasement
5 Ledger Not maintained as informedbv the manasement
6 Cash/Bank Receipt Voucher Received
7 Cash/ Bank Payment Voucher Payment Voucher notmaintained but details ofpayment available in therespective file and providedto audit.
8 Conka Voucher Not maintained as infonvredbv the management
9 Journal Voucher Not maintained as ipfonnedbv the manaqement
10 Receipt (Daily Collection Register) Received as maintained bycashier
L1 Register of Cheque Received Not maintained as informedbv the manaqement
12 Statement on status of cheque received Not maintained as informedbv the manaqement
13 Collection Register Received as maintained bycashier
\-
14 Memorandum of Collection Not maintained as informedby the manaqement
15 Summary of Daily Collection Received as maintained 6ycashier
1,6
17
Register of Bills for Payment Not maintained as infonnedby the management
Payment order Maintained in Note Sheet ofresoective navrn pnf filp
18 Cheque Issue Register Received19 Register of Advance Not maintained as infomed
bv thp rtlarrAopman+20
n
n
Register of Permanent Advance Not maintained as informed!y the management
Deposit Received Register Not maintained as infor:rredby the management
Summary statement of Deposits Ad;ushrent Not maintained as infomredby the management
23 L/emfrnq reg$ter NotReceived24 Bill of Income Not maintained as infonnE
!y!!r" management25
%
z7
Durnmary Darcment oi brll l{aised Not maintained as informed_by the management
Register of Notice Fee, Warrant fee, ottr". fues Not maintamea as-informE!yth" management.
Summary statement offees
Not maintained as infonned!y!re management.
28 r\egrsrer or Kerunds, Keemissions and write offs Not maintained is infot r,ed!yS" management
29
30
31
n
Durnmary srarement of Keftrnd and Remissions Not maintained as infornledby the management
Summary statement of Write offs Not maintained as infonrredby the management
Statement of outstanding liabiliffiiexpenses Not maintained as informedby the management
,ocuments ot control Register/ Stock Account oIReceipt/Cheque Book
Not Received
33 r\egtsrer or fnmovaDle propertv Not Received34 Register of Movable property Vot Received35 ReFister of Land NotReceived36 Vacant Municipal land inventory NotReceived37 Function wise income subsidy ledger Fund *ise registet
maintained and provided toaudit which was also calledry thq*GrantRegister
38 r'Luruu.orl wrse Expendtture subsidiary ledger Fund wise registermaintained and provided to
\,
2. Documents
audit which was also calledby them Grant Reeister
39 Asset replacement register Not maintained as informedby the management
40 Register of public lighting system Not maintained as informedby the management
41, Statues and heritage assets register Not maintained as informedby the management
42 Building register Not Received43 Road and street register Not maintained as infonned
by the numagement but thedetails are available in Yojnafile.
M Bridge, flyover, subway and causeway register Not maintained as informedby the management but thedetails are available in Yojnafile.
45 Drains(including undergrounds drairu) register Not maintained as informedby the management but thedetails are available in Yojnafile.
46 Ponds and lake register A separate file is maintainedbut not register, which isprovided to Audit
47 Plant and machinery register Not maintained as infonnedby the management
48 Vehicle register Not Provided49 Qffigg equipment register NotProvided50 Furniture and fixture register Not Provided51 Computer and peripheral register Not Provided52 Software register Not maintained as infonned
by the management
uired at tax and other taxes53 Summary statement of bills raised Not maintained as informed
by the management butdemand assessmentmemo Erre
kept at respective individualfile.
54 Summary statement of demand adjustnents raised Not maintained as informedby the marulgement butdemand adjusted tlrroughoffice memo which was keptat respective individual file.
55 Summary statement of head wise coleCtion ofproperty & other taxes
Not maintained as informedby the manaqement but
\-
3. Documents
4. Documents reguired
5. Documents required at
6. Documents
Collection of property tax arerecorded in shyaha registerfirst and then recorded inCashier Cash Book.
Summarystatementof ,effi Not maintained as infonned
Summary statement of write offs
uired at ts: -Water Sus8 Summary statement o@ assessment Not maintained as informed
by the management butdemand assessment memo arekept at respective individualfile.
59 Durnmary sEtement ot head wise collection of otherincomes
Received
60 Summary statement of refunds Not maintained as informedbv the anAnrsaman+
61 Summary statement of write offs Not maintained as informed!y.th.. management
at ts: -Rentals- Fees .(. (.tlh ncome62 Durnmfiry SEtement Ot Clemand raised on assessment Not maintained as informed
by the management butdemand assessmentmemo arekept at respective individualfile.
63 Durrunary surrement ot head wise collection of otherincomes
NotProvided
64 rurrunary sratement ot retunds Not maintained as infoirned!y thu management
65 Durrunary sratement ot wrrte offs Not maintained as informed!fth" management
at -PubtcWork67 Summary statement of status--upitalGrkE
progressNot Provided
68 Work sheet Maintained in respe.tirruYoina file
69 rJcPustf worK regl,ster Not maintained ;;-i"formil!tth" management
7
Not maintained as inforrned
bv the manasement71 Store ledger A register is maintained for
recording of items, but not ina proper format
72 Statement of closing stock Not Provided8. Other73 Bank Statement Pass Book provided74 Balance Confirmation as on 30.06.16 & 30.09.16 Not Provided76 BRS of all bank accounts (Including Dorrrant
account)Not Provided
n Vouchers Instead of vouchers paymentindividual note sheetpavment order file provided
78 Minutes of Meeting of Municipal Accountingcom:rrittee
Received
79 Minutes of Meetins of Steerine committee Received80 Copv of Budget along with revised budset Provided81 Physical verification report of cash and stock Not done as informed by the
management82 Utilization certificate Not Provided83 Details Repayment of Loan Not such case happened as
informed bv the manasement84 Statutory dues Register (TDS Register, VAT Register
& other statutory dues Register)Not maintained as informedbv the manasement
85 TDS Deposit Challan & Copy of Return Not nrovided86 VAT Deposit Challan & Copy of Return Received87 Month wise PF Details (Deduction & Deposit) Received88 Details of Pension Pension not deducted from
the salary of the employees, sodetails not provided
The list is not exhaustive. Further documents required during the audit shall be demandedaccordingly.
. Your co-operation is solicited for smooth conduct of the assignment and hence, please submits\ , the above-mentioned docurtents before us as early as possible.I'
\, -'l at ,/ .-.\* 1,8 -/\ r,r " .ri-/\$kingYou,t'.-" i ,,,"1r.{ tt ttl
.'r li,i-V'Yoursfaithfully,\' For Roy Ghosh & Associates
\. (Chartered Accountants)
\, it: :,, | !''
. (A. K. Yadav, Audit Executive)v Saturday, November 26,2016
\-
The Municipal Commissioner,Bihar Sharif Nagar Nigam,Bihat Sharif
Sir,
Sub:
As per our audit programme, we have initiated the assignment and submitted the requirement
for conducting the same. However, we have not yet received the following
\.
Seotember 76 for the F.Y - 2076 -77
documents
S1. No. Documents/Registers Status of Documents
7 Copv of followinss for the vear 2014- 15 and 2015 - 16
- Budeet Copv of 15-16 &.16-17 ProvidedA.G Audit Report / Memo 15-16 Not ProvidedStatutory Audit report of 15-16 Not Provided
- Audited balance sheet of L5-16 Not Provided- Receipt&paymentAccount of15-'J.6 Not Provided
Income & Expenditure Account of 75-1,6 Not Provided- Unaudited Receipts & Payments Account for the
vear ended 39tn fune 16 & 30th September L6
Not Prepared bymanaqement
2 Cash Book ILcr:civcd
J Bank Book Iieceiveel
4 Journal Book Not maintained as infonnedbv the manasement
5 Ledger Not maintained as inforrnedbv the manasement
6 Cash/Bank Receipt Voucher Received7 Cash/ Bank Payment Voucher Payment Voucher not
maintained but details ofpayment available in therespective file and providedto audit.
8 Contra Voucher Not maintained as informedbv the manaqement
9 Journal Voucher Not maintained as inforrredbv the manasement
10 Receipt (Daily Collection Register) Received as maintained bycashier
11. Register of Cheque Received Not maintained as informedby the manaqement
12 Statement on status of cheque received Not maintained as infomredbv the manasement
13 Collection Register Rece,ived a$ ffiaintained byc;rshier
t4 Memorandum of Collection Not maintained as informedbv the manasement
15 Summary of Dailv Collection Receir;ctl as maintai:rcd bv
\,
cashier
76
t7
Register of Bills for PaYment Not maintained as informedbv the manaqement
Payment order Maintained in Note Sheet ofresnective payment file.
18
19
20
n
n
Cheque Issue Register Not Received
Register of Advance Not maintained as informedby the management
Register of Permanent Advance Not maintained as informedbv the management
Deposit Received Register Not maintained as informedbv the management
Summary statement of Deposits Adjusturent Not maintained as informedbv the manaqement
23 Demand register Not Received
24
a:_26
T7
E
Bill of Income Not maintained as informedbv the management
Sun*ary Statement of Bill Raised Not maintained as informedby the management
negisier of Notice Fee, Warrant Fee, other fees Not maintained as informedbv the manasement.
Su-matftatement of Notice Fee, War:rant Fee, other
fees
Not maintained as irrformedbv the management.
R%tst"" of R"funds, Reemissions and write offs Not maintained as informedbv the manaqement
29 Summary statement of Refund and Remissions Not maintained as informedbv the manaqement
30 Summary statement of Write offs Not maintained as informedbv the management
31 Statement of outstanding liability for expenses Not maintained as informedbv the manaqement
32 Ooorlrt"t t" of control Register/ Stock Accou-nt ofReceipt/Cheque Book
Not Receivec{
33 Resister of Immovable ProPertY Not Received
34 Resister of Movable ProPertY Not Received
35 Reeister of Land Not Receivecl
36 Vacant Mrmicipal land inventorY Not Received
37 Function wise income subsidy ledger I;rrnt-{ r.r'ise rcgisternrailtairrer-i and provideri toaudit lvhich rt as also caliedbv tltcin Gliint llcfist*r
38 Function wise Expenditure subsidiary ledger Frrr:.t rvisc registe:r
rnainti:inetl r:ntl irrttrrlcled to.r..rrlit i.t']rictr n,.1s alsql r:aillerl
br th*rn GranL Ilcf.isicr
39 Asset replacement register Not maintained as informedbv the manasement
40 Register of public lighting system Not maintained as informedbv the manaqement
\-
Statues and heritage assets register Not maintuined as informedbv the manaqement
41.
Not Receiveda P..illl-- *aciclar.*<,rt nr"rintaincrl as intolmerlbv the nrallagtllnent lrtrt the
rletails are i'lvail*ble in Yo'irra
file.
43 Road and street tegister
\:ot m.rintafurccl ;rs irrfor:nect
trv the manag,emcnt lrtit the
iletails arc avaiJi'ible in Ytiina
file.
M
45
Bridge, flyover, subway and causeway reg$ter
@$ounds drains) register Not maintaitrt:c{ .rs in{ormt-'d
b-v tire maltagement but the
rittaiis ar:e avaiiable in Y*inafilc..
A separate file is maintainedbut not register, which isr:rovided to Audit
46
47
Ponds and lake register
Plant and machinery register Not maintained as informedbv the managementNot Provided f Nr"\ \u\r"'-I'
48 Vehicle register
49 Office equiPment reglqter Not ProvidedNot Frovided
50 Errrnifirro and fixhrre register
Computer and PeriPheral register Not Provided51
52 Software register Not maintained as infonnedbv the management
O T-t^ar ranlc tax
53 Summary statement of bills raised Not maintained as informedby the management butdemand assessment memo are
kept at respective individualfile.
54
55
Sur"rnarftatement of demand adjustnents raised Not maintained as informedby the management butdemand adjusted throughoffice memo which was kePtat respective individual file.
@t of head wise collection of
property & other taxes
Not maintained as informedby the management butCollection of proPertY tax are
recorded in shyaha registerfirst and then recorded inCashier Cash Book.
56 Su-dit statement of refunds and remissions Not maintained as informedbv the management
57 So-mury statement of write offs Not maintained as informedbv the management
and other ta,xes
Rentals, Fees & Other Inconqe
Stores
\-
a n^^. ^^-fc vaarri taA al Water
Sulrlmary statement of demand raised on assessment Not maintained as informedby the management butdemand assessment memo are
kept at respective individualfile.
58
Not Provided59
60
a
Summary statement of head wise collecuon or otner
incomesSummary statement of refunds Not maintained as inlormed
bv the management
Summary statement of write offs Not maintained as informedbv the management
zl T.)nnrr fc rporrired at
62 Su*mary statement of demand raised on assessment Not maintained as informedby the management butdemand assessment memo are
kept at respective individualfile.
63 Summa{, statement of head wise collection of other
incomes
Not Provided
64
65
Summary statement of refunds Not maintained as inlormedbv the management
Str*mary statement of write offs Not maintained as informedbv the management
6 l)oerr nents reouited at departnents: -Pubtic
67 Summuty statement of status of capital work in Not Provided
68
69
Work sheet Maintained in resPectiveYoina file
Deposit work register Not maintained as informedbv the management
7 T)oerrments reouired at ts: -70 Materials receipt note Not Provided , ,vn / /- hi ,, tr., '71 Store ledger Not Provided , ri;.1 r'r1' -. , 1 '
72 Statement of closing stock NotProvided i\ tl8. Other uirements/c Bank Statement Pass Book provided
74 Balance Confirmation as on 30.06.16 & 30.09.16 Not Provided
76 BRS of all bank accounts (Including Dor:nantaccount)
Not Provided
77 Vouchers Instead of vouchers PaYmentindividual note sheetpavment order file provided
78 Minutes of Meeting of Municipal Accountingcommittee
NotProvided i ,'---//"fcu"''1
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accordingly.
Your co-operation is solicited for smooth conduct of the assignment and hence, please submitsthe above-mentioned documents before us as early as possible.
Thanking You,
Yours faithfully,For Roy Ghosh & Associates(Chartered Accountants)
it
Iy:lul9-''(A. K.Yadav, Audit Executive)Thursday, November 24, 2016
\f . i'. '\1"
79 Minutes of Meetins of Steerine committee Not Provided / i'".,,, ,,:[.-n\
80 Copv of Budeet alons with revised budeet Provided81 Physical verification report of cash and stock Not done as informed by the
management82 Utilization certificate Not Provided83 Details Repayment of Loan Not such case happened as
informed by the manaqement84 Statutory dues Register (TDS Register, VAT Register
& other statutory dues Reeister)Not maintained as informedby the manaqement
85 TDS Deposit Challan & Copy of Return Not provided86 VAT Deposit Challan & Copv of Return Not provided / 7.-- v ,ne.d87 Month wise PF Details (Deduction & Deposit) Notprovided f ,t,.+" irQ.t88 Details of Pension Not ProvidedThe list is not exhaustive. Further documents required during the audit shall be demanded
