edt de xood - kolhartown.mrc.gov.in · VIJAYPUR. sl. No Note No. Objection in Brief Amount kept in Objection Amount suggested for receipt 1 25 Supplmentry not deposited to govemment
This document is posted to help you gain knowledge. Please leave a comment to let me know what you think about it! Share it to your friends and learn new things together.
Transcript
cJJ9Ndr.l,
&do$ :- rgd: doaoo$d *oe4d eo. sJ.?"ro?iedo6
C:a6o$d)d .add 201 5-16 de EoOn eJE,
dod.roeduo ddo E9$d d)od).**{i*,1
1993 d dNlr€3d #ozooJ:dd doe36 erQ Oo$d) dc)o 246(1) do_
{d{rod eQEidd *€dri edt doaroo$,go$ dNr.2015-16 de xood e3d*
d&eio$&4 dultood: doo 246(5) d {iEDd ddao$$d dr d)rosd dd)3"x*,6derond.
The statement showing the major shorlcomings found in 2015-16 years audit enquiry of Gram panchayat
Kolhar tq. B bagewadi , DistVijaypur.
Sl.no. NoteNo.
Short comins details in brief
1 03 Previous \ears audit report. compliance not iubmitred.2 05 Grant register ot maintained.
08 Budget statement not produced.
4 09 Classifi cation register to maintained5 10 Impodant Register not maintained6 l8 Asset register not maintained1 2l Important Register not maintained
8 25 SupDlmeltry not deposited to soven]ment9 Labouers revised list not Dresneted
*DesdQ6o0ddtd*ro doz.Eoi)d, €Joerad.
Dist Local Auditing Circle
VIJAYPUR.
\Jtyb-\e/"Assistant Controler
Gram panchayat KOLHAR tq. B bagewadi, DistVijaypur.
Statement showing objection and recovery suggested amount details in audit enquiry for 2015-16
Assistant Controler
Dist Local Auditing Circle
VIJAYPUR.
sl.No
Note No. Objection in Brief Amount kept in
Objection
Amountsuggested
for receipt
1 25 Supplmentry not deposited to govemment 62469
2 31 Audit fees to be deposited 1000
3 31 Income tax, sales ta\, and Royalty not deposited
to gowerrment
65520
Total 128989
Gram panchayat Kolhar tq. B bagewadi , DistVijaypur.
Audit report for 2015-16
Intrcdction:
Under the Karnataka Panchayat Raj Act 1993 section 246(1) precise power and under the Gram
Panchayat (Budget and accounts) n es 2006 gram panchayat s annual accounts auditing has been r-rnder
taken audit report has been released.
Under section 246(6) indicated that the erors and defects shown in the audit repot an should be
co ected within three months and follow up repofi should be submitted to Executive officer TalukaPanchayat by thc secretary
After receiving follow up repofl the Executive officer as per sec 216(7) (axbxc) takes the l'urther
action for Obiection and recovery notes and dispose ofsums.
1) General Intoduction
2) Name ofthe organization, designation and pe od:
3) Privious years Audit Report Complience report not submitted:
As per Kamataka Panchayat Raj Act 1993 sec 246(6) no action has been taken for previous years
Audir repon olGram Panchalat.
(a) Auditins Asencies name G.P Kolhar(b) Auditing time l-4-2015 to29-10-2015
(c) Name ofthe Auditor Shri R.S. MENCHSmt. R.P.Kshatd
(d) Audii starting date 16-9-16(e) Audit endins date l9-9-16(1) Man days used for Audit 05 mcn days(s) Name ofRe-lnsoection Office$ Shri.R.G.M\,al]eriAnd desiEnation Assistant Controlar
(h) Re-InsDection dale 17 -02-201',7
(a) Name ofthe President Shri Laxman H.Baiantri 1,4-15 to 10-8-t 5
(b.) Name of Vice President Smt. Surekla S. Baiantri 1-4-15 to 10-8-15(c) Name of secretary
(d) Panchayat DevslopmentOflicer
Shri. J.B.Kalyani 1-4-15 to 29-10-15
(e) Engineer Shri P.S.Yalaei 1-4-15 to 10-8- l5
As per Sec 246(8) of Kamataka Panchyat Raj the Executive officer
Taluka Panchayat, no case of issue ofdebts and exhaust found.
Therefore. the executive officer and gram, panchalt secretary are asked to take action
under section 246(6) and (8) ofKarnataka Panchayat Raj Act.
'fhe renraining objection and recovery suggesied amounts are as follows:
4) Financial Position:
For 2015-16 financial position of Class 1 is prepared in annexure 1 And comprehensivefinancial position is prepared in annexur 2 and enclosed at the end ofthe audit report.
9) Gmnts:
As per sec 87 of Kamataka Panchayat Raj Act 1995 Gmnt registe. is 11ot prepared. Suggested toprepare and produce.
As per cuffent pass book and cash book details ofgrant are found as follows.
Total 86 2t2U0t 510002Balance on 3l-3-16 86 2t2020t 44 s10002
Sl.No Name of the schemes for grantreleased
Released Grant Deduction
Amountcredited
Credited vear
1 Il"'financial YotLiana t3'15614 t3756t4 2015-16
2 Water management 10048 10048 Do3 StaffSalary 6t23',7 t 61237t Do4 Ra.U.Kia vo 14836!, 1,18364 Do5 73300 73800 Do
Total 2220t9',1 2220t97
6) Investments:
According to Karnataka Gram Pancha)ats (balarce sheet and accountirg management) Act 2006
rule 95, formate 'l l invenstment register is Dot maintained. Instructed to maintain according to the rule
maintained.
7) Deposits:
According to Kamataka Gram Panchayats (balance sheet and accounting management) Act 2006
rule 100, fonnate-,17 deposite register is not mairtained. Because ofthat details ofdeposits cannot be
conformed. Instructed to maintaiD deposit register as pe. the rule.
8) Budget:
Duing 2015-16 audits work approved Budget for cu ent year not produced. Because ofthatcrment estimated income, expenditure and 20o% reseNe amounts infomation could not be found. Witlroutbudget approval, on what base Gram panchayat's transactions are to be done? Therefore, instructed tobudget approval is to be taken first.
9) Ilcome and expendilure statement:
According to Kamataka Gram Panchayats (balance sheet and accounting) rules 1995 rule 30
incomes and expenditure classification register not mailtained. Tlis register is most essential so,
prcpared and presented.
As per Kamataka Panchayat Raj Act 1993 sec 244 araual accounts are not approved from grum
panchayat and submitted to zila panchayat.
The income and expenditue details given by the organization and on the bases cash book,
voucher confomred. The said statement given in annexure 1.
As per Kamataka Panchayat Raj Accounts rules 1995 sec 42(2) montfiy accounts ate not ceftifiedby ChiefAccountant Z.P. in fomat 9. Therefor informed to produce cefiified accounts10) Important RegisteN not maintained:
According to Kamataka Gram Panchayat Raj (Gram Panchayat balance sheet and accounting)
rules 2006, Accormts rules 2006 the following impotant registeN according to their rules not maintained.
Instructed to prepare the important registers in proper forms and produce in next audit.
Sl.No Not maintained Registers Rule No Fomate No1 Work complited Register 92 40
2 Investment Register 95 41
Loan Register 96 12
4 Debt reDayment fund register 97 43
5 Advauce register 98 45
6 Grant Register 99 t5,1 Usease letter fomate 99 46
8 Deposit, repayment ofdeposit, extra ordicery deposit r00 47
9 Accrual incomes detailed list t02 48
10 Mo\able asset Iegister 69 29
11 Land record register 69 30
12 Fixed asset resister(excludinc land) 69 31
11) Assets and Liability
As per infomration available the assets and liabilities of Kolhar as on 31-3-2016 is as follows:
Sl.No Assets Sl.no Liabilities AmountBalance of Ta,r 20949C) I Deposits
2 Advances 2 Loans and InterestClosins balance details 3 Remainin,:I CrantsClass I 96902 Ra.U.ICnYoiane 521
4 Supplimetaries to be remitted togoveIIlmentHealih cess 220800Education cess r 48001Library cess 86265
5 Ta\es to remitted govemment
Income tirx 19628Sales ta,\ I3048
Royalty 328446 Auditing fees 1 1000
TOTAL 3837 41 Total 6089684 l,iabilitv is rnore than asset 225194 7 Excess assets over libililies
Grand total 608968 Grand total 60896812) Defects ofaccrual system accounting:
The following guidelines satisfying incomes are to be taken under accrual system
a) ha\ e a right to recei\e incomeoreaming incomeb) balance amounl is fixed or can be fixedc) It cau be collected on specific date or period in hnancial year.
1) Generally as demand, collection and fees accounts land and building tax income, vehicle tax, taxon advertisement board, water mtes, rent on pabchayat assets, linces, etc are included rurderaccrual system.
2) Demand on account and accrued illcome included statement in prepared in formate 48. On thatbases gram panchayat secretary/ P.D,O.prepare income receivable account regarding whole yearincome. Fomate 48 showing detailed list nol prepared and presented to auditor.
3) On the collection balances othem incomes are faken iD account4) On the base of format 48, G.P secretary shouid debit the the incomes received by general
voucherc to income accounts ( sepa-rate gene.al iedger format 52 rule (107), collected incomeshould be accured. Some incomes does not include previous financial year balance information.
5) All coliected incomes as they are accepted added to .eceivable income account. It should beshown il the Balance Sheet as receivabk account as out standing. It obseNed that some incomesarc not included.
6) Incon1es not coming under cash base income or accrual base income are taken into accoultt only\r'hen they a-re actually received or accepted.Accrual expenditure:1) All expelNes whether they are paid or not paid they are considered as expenditures. The
paymenl made tbtough gram panchayat f,mds, every welfare u,ork should be verified withwork order/supply order/ demand bill. If they are in p.oper order accued through generalvoucher. In the current year works account to be included general voucher not accuredobseNed in auditing.
2) Such expenditures accmal a.e considered at the year end along with staff/ administionexpenditure works order and contactors bill,ifthey are related to goods and services storebills. Such expenditures accrual should be shown in the Balance Sheet as payableexpenditur.es. It is obseNed in the audit that restoration ofu,orks is consideted.
3) Said years paid all expenditures (excluding balance receipt) ca.not be justified whether thataccounts are based absolutely real bills. Acceptanace and bills are of previous yearl currentyear and next year c.innot bejustigied patactically at initial stages.
14) Short comings in Cash Book Management:
Cash book is maintained according to Karnatata Panchayat Rai (Budget and Accounts)rule 2006 sec 104 states in fomat 49. Next financial year the following instructions to maintain cashbook and related other docunents to be considered.
Cash book having cash and bank colunm should be maintained as given in fomat 49. Cash andt.easure/bank tansaction of panchayat should be recorded in iLcram panchayats receipts and paymentstasactions should be recorded in related colrl1nn. Banl account debit / incomes (credit) should berecorded at the left hand side of cash book. Cash book should be recorded on the bases of receiptbook.(day book collection), cheque receipt register records and bant deposit challan, and paid vouchersand cheque paid register records. It is inst.ucted to maintain Cash book to be as following:
1) Cash book should be in printed form and machanised page number should give. Current cashbook does not have machanised page numbers.
2) Confim that the pages are conect in the cash book, fo. that oD the first page ofthe page numbershould be mentioned and cerfied by secretary.
3) Cash book should be closed daily. Acutual cash and book balance should tally. Such tally amountrecorded in the book and certified is necessary
4) The details of closing balance such as collected amount not deposited within the specified day,undistributed salary, advance amount,etc. I1ot recorded.
5) Debit and credit slips received ftom bank recorded accordilgly in the book. Comnission andinterest credited in pass bookd should be recorded in cash book. It is obserwed in auditing that
bank debit and credit slips are not immediately collected as voucher and not reco.ded in the cash
book.6) Treasure/bant reconciliation statement is not prepared; bank/treasue balance is not confirmed as
per sec105 and recorded. lnstructed to record.15) Reconciliation:
Under Kamataka Panchayat Raj (Budget and Accounts) rule 2006 section 105 cash book balance
and bank balance should tally. This is not prcpared by gram panchayat so it imposible to check the
baiances. This is essential document proper to action should be taken in this regard.
l7) General Ledger Ma[agement:
General ledger is managed as per sec 107 of Kamataka Panchayat Raj( account and Budget) rule
2006.
In Fonn 52 includes every types ofreceipt and payment accounts in separate pages. Every months
financial statement and annual receipt and payment accountand other financial statements are prepared on
the basis of general ledger. It should be a printed book with machanised page numbers. The t.amactiollrecorded in cash book and journa] is posted to general ledger. The totals of every page should be taken
and all account's bants
and cash balance should be shown. A naration should be given in general ledger as it is given in cash
book and joLrmal. The records of general ledger should be checked regularly by the secretary. Duringgeneral ledger audit it is observed that on one page only one accounts detail are fould.
Opening balance of previous year hansfered and closing balance transferred to proper accounl
and balance is not obtained. Instead debit and credit are recorded iI1 separate pages separetly and balance
is added to the accoullts. In the next financial year as per rule it is instructed that receipt and payment
tansactions are record in same page ofthe ledger balancing ofdebit and qedit is made and the difference
is tmnsllned 1() proper accorurt.
18) Regarding Receipt Stock:
As per Karnataka Panchayat Raj (Budget and Accounts) Ruies 2006 sec 2l, receipt books should
be printed in Govemment press or tfuough Zilla Pa[chayat rule 3printed books should be received.
Receipt stock should be managed as per fom5. Next receipt book should be used only afler first iscomplitly used. This book is not presented for audit.
Receipt books register in 2015-16 not maintained.
The details ofreceipt books not presented used are as follows.
Si.no ODenins receiDt Endin,:r recejpt rcmarksNumber Date Number Date
928420 1-4-15 928480 27-1-15 Next receipt cancelled
25) House tax and other tax demand register regarding:
10
As per Kamataka Panchyat Raj Act 1995 sec 45 tax demand, collection, balance register not
produced for auditing. Therefore tax balance, demand and collection can not be found. It is instructed to
such essential register maintained colTectly posted, totaling made cerified and presented
The curent organization given the following details oftemporary t.Lx dema[d, recovery and balance
26) Tax Revision:
As per Kamataka Panchyat Raj Act 1993 Sec 199 schedule 4, taxes are to be revised in every,lyeals. It is not found in said period. It instructed to under take revision oftaxs.
27) The Government supplementary not deposited to government:
For the .vear 201,1-i 5 Govemment Supplmentaries are collected, but after deducting 10% ofamount collected balance 90o% not deposited to Govemment. Instructed to deposit the same
immediately. The details are as follows
Sl.no. particulars Health Cess EducationCess
Library Cess
Recovered in the vear 2015 16 33599 22399 134392 107o recoverv deducted 33 59 2239 t3433 Remaining 90% to be remitted to
Government30240 20160 12096
4 Balance of20l4-15 190560 127841 '74169
5 Iotalto be deposited 220800 148001 862656 Deposited with govenrment in2014-15
7 Balances 220800 148001 86265supplimentaries balances are more so insrrucled ro depo.it immedi culTentThe supplimentaries balances are more so instructed to deposit imme(
remittance amount Rs 0.00 is kept i1l objection until supplementary is deposited.year
36) Audit fees
Under the Kamataka Panchayat Raj Accounts and Budget Rules 2005 sec 42(b) gram
panchayats one years audit fee is Rs. 1000 on1y. lt is instructed to said fees should be accounted and afler
1t
Sl.No. Tax pafiiculars Demand total Recovery inthe year 2014-15
Balance
balance cu1Tent
I House tax 1426',78 179804 322482 223997 98485
2 Water tax 38475 114870 153345 126561 26'184
3 Light tax 8791 1 122E74 210781 126560 84221
Total 269064 417544 686608 4771t8 209490
SupDlimentaryI Health Cess 85120 269',71 112091 33599 '78492 .
Grand total 448029 4',73283 9213t2 546555 3747 5',7
completing respective yeas auditing fees recovered ftom respective gram panchayat and rcmitted to
govemment. If in one period more than one year auditing is under taken fees Rs 1000 per year calculated
and recovered from gaam panchayat and remitted to govemment.
Presently your organization's audit is complitated for the year2014-15. So audit fees Rs.1000-
00 is tobe remitted by challan, one copy submitted to Assistant Controler, loca1 Audit Circle, Vijaypur.
Auditing fees demand
l) Opening balance I -4-2014 Rs. 10000-002) current year demand 2014-i5 Rs. I000-003) total Rs. 1 1000-004) dcurent Year deposited 2014-15 . Nil5)on ll-3-2015 to be deposited balance Rs. 11000-00
Stament showing amount deducted as Income tax, sales tax, royalty retained il1 Gram panchayat funds
without depositing regarding.
Follo\i,ing details regarding amount deducted ftom different works bill towards Income Tax, Sales
Tax, Royalty not deposited to government retained in gram panchayat flurd.
Sl,NO Particulars Income
taxSales tax Royalty Total
1 On 1-4-2015 opening balance
2 Amount collected but not deposited incurent vear
t9628 13048 ))844 65520
Total amouDt tobe deposited t9628 13048 32844 6ss20
4 Cullent year deposited amount
5 On 31-3-205-15 amount to be rernitted 19628 13048 32844 6ss20
The amount retained with Gram Panchayat Nalatwad fund, deducted from works bill towardsincome tax, sales tax aDd royalty without depositing to govemment, immediately rcmitted to govemment.
Cun'ent yeals deducted amount ofRs. -00 not deposited to govemment is kept in objection.
General Opinion:Lot of imprcvement is required in maintaining accounts books systmetically underdouble enty system and rclated to scheme works, scheme guidelines, orders and related departmentalrules are required tobe followed. It is required to ta\es and supplitnenta es are to deposited togovenlme[t and according to accounting rules records tobe maintained and produced for auditing. Properaction should be under taken on Audit with in stipulated time and compliance is required to be