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DR. BALASAHEB SAWANT KONKAN KRISHI

VIDYAPEETH

DAPOLI, DIST. RATNAGIRI

AUDIT REPORT & ANNUAL

ACCOUNTS

FOR THE YEAR 2000 -2001

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Publishers,

The Registrar,

Dr. Balasaheb Sawant Konkan Krishi Vidyapeeth,

Dapoli, Dist. Ratnagiri.

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Dr. BALASAHEB SAWANT KONKAN KRISHI VIDYAPEETH

DAPOLI, Audit Report For the year 2000 – 2001

No. Local 18 / Dr.B.S.K.K.V. / MuVi /1547

Dy. Chief Auditor (Sr)

Local Fund Audits, Konkan Division Office

Konkan Bhavan, Sixth Floor,

Navi Mumbai 400 614

Date: 31.1.2007

From,

The Deputy Chief Auditor (Sr.)

Local Fund Accounts, Konkan Bhavan

Navi Mumbai 400 614

To,

The Registrar,

Dr. Balasaheb Sawant Konkan Krishi Vidyapeeth,

Dapoli, Dist. Ratnagiri.

There are 22 Institutions and offices working under Dr. Balasaheb Sawant Konkan

Krishi Vidyapeeth, Dapoli and considering the earnings and expenditures of various institutes

under the Vidyapeeth, the financial accounts of these 22 Institutions / centers for the period 2000 –

2001 were audited during the period between 21/11/2005 and 15/11/2006 by the following

officers.

Shri B. P. Chavhan between 21/11/2005 and 15/11/2006

The finalization of the audit report was done by Shri. Sudhakar Dange, The Deputy Chief

Auditor (Senior), Local Fund Audit, Konkan Bhavan, New Mumbai on 24/01/2007.

The following were the officers during the period between 01/04/2000 and 31/03/2001 for the

financial year 2000-20001

Hon. Vice-Chancellor

1. Dr. S.S.Magar Dates 01/04/2000 to 31/03/2001

Hon. Registrar

Shri. A. R. Kale Dates 01/04/2000 to 19/04/2000

Shri. Ghanashyam Bhise Dates 20/04/2000 to 16/01/2000

Shri. S. A. Chavhan Dates 16/01/2001 to 31/03/2001

Hon. Comptroller

Shri. Ghanashyam Bhise Dates 01/04/2000 to 16/01/2001

Shri. R. N. Madav Dates 17/01/2001 to 31/03/2001

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PART 1: Previous Audit

a) The Audit objection under this scheme up to year 1982 -1983 are included in the audit report of

Vice-Chancellor’s office.

b) The Audit reports during the period form the year 1984-1985 to 99-2000 are issued separately

and the Audit reports on the accounts of Dr. Balasaheb Sawant Konkan Krishi Vidyapeeth, Dapoli

during the period of the year 2000-2001 were started at the same time separately and are issued

vide the letter No. Local/ B/K.K.V.D/MUVI/ 1547 Date: 10.08.2007 of this office of the year

2000-2001. Compliance of paragraphs as per provisions of Act should be done and procedure of

deletion of Paragraphs should be executed.

PART 2 : (CURRENT AUDIT REPORTS)

Paragraph No. 03 : BUDGET

Dr. Balasaheb Sawant Konkan Krishi Vidyapeeth, Dapoli, Dist. Ratnagiri receives Grant-in-aid

from the State Government and Indian Council of Agriculture Research. (I.C.A.R.)

Vidyapeeth receives itemized Grant-in-aid from Maharashtra Govt. Agriculture Animal

Husbandry Dairy development and Fisheries Department after presenting the Budget estimates

through Maharashtra Agriculture Education and Research Council to Government.

The details of sanctioned Grant in aid by Government and the actual expenditure are as

follows.

Non Plan Scheme Rupees in Lacs

Sr. No Details Revised Grant Actual Expenses

1 01 Crop Husbandry 1821.47 1828.92

2 03 Animal Husbandry 505.59 569.63

3 05 Fisheries 133.55 138.00

Total 2460.61 2536.55

1) 01 Crop Husbandry Scheme :

The total Re-vise Grant-in-aid in 01 Crop Husbandry Scheme was Rs.1821.47 Lakhs but the

actual Expenditure incurred is Rs. 1828.92 Lakhs. There is Rs. 7.45 Lakhs additional expenditure.

The explanation should be presented regarding additional expenditure than the sanctioned Grant-

in-aid. Government condition should be obtained regarding additional expenses .

2) 03 Animal Husbandry Scheme :

The Revised Grant-in-aid in 03 Animal Husbandry Scheme was Rs.505.59 Lakhs but the

Expenditure incurred is Rs. 569.63 Lakhs. There is Rs. 64.04 Lakhs additional expenses. An

appropriate explanation regarding additional expenditure should be given.

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3) 05 Fisheries Scheme :

The Revised Grant-in-aid in 05 Fisheries Scheme was Rs.133.55 Lakhs but the

Expenditure incurred is Rs. 138.00 Lakhs. There is Rs. 4.45 Lakhs additional expenditure. An

appropriate explanation regarding additional expenditure should be given.

The revised Grant-in-aid amount in total Non Plan Schemes is Rs. 2460.61 Lakhs and

actual expenditure incurred is Rs. 2536.55 Lakhs. The additional expenditure amount is Rs. 75.94

Lakhs. Appropriate explanation should be given regarding additional expenditure.

The ‘Plan-Scheme’ :

Rupees in Lakhs

Plan Scheme Rupees in Lacks

Sr. No Details Revised Grant in aid Actual Expenses

1 01 Crop Husbandry 226.29 352.50

The Revised and Sanctioned Grant-in-aid under Plan Scheme was Rs. 226.29 Lakhs but the

Expenditure incurred is Rs. 352.50 Lakhs. There is Rs.126.21 Lakhs additional expenditure than

the budgeted aid. It should be explained as to why the excess expenditure has been incurred.

Indian Council of Agriculture Research Scheme:

The revised Grant-in-aid in under Indian Council of Agriculture Research Scheme was

Rs.589.42 Lakhs but the Expenditure incurred is Rs.440.79 Lakhs. There is Rs. 148.63 Lakhs

unspent than the sanctioned Grant-in-aid. Appropriate explanation should be given regarding

unspent amount of the sanctioned Grant-in-aid also, the explanation should be given whether the

un-spent amount is expended or else and a compliance should be shown in this regard.

UGC Difference :

Rupees in Lakhs

Sr. No Details Revised Grant-in-Aid Actual Expenditure

1 UGC Difference 0.00 358.91

The University has paid the difference related to UGC (University Grants Commission).

How and based on what an amount of Rs. 358.91 has been spent when there was no physical

sanction of the Grant-in-aid ?. This expenditure has been made out of unspent Grant-in-aid of

previous year. How it is and from which schemes that amount has been taken ? . Governments

letter of sanction for unspent amount should be sought.

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Paragraph No.-4 : Regional Agricultural Research Station – Karjat.

A Farm Yard Manure (Cow dung fertilizer) of Rs. 62100/- is purchased vide Voucher No.

1152, Dated – 31.3.2001 and Voucher No. 1211, Dated – 1.3.2001. The expenditure has been

made out of Grant-in-aid from Central Government’s A.I.C.R.I.P. scheme.

1) Though the total purchase was above Rs. 50000 i.e. Rs. 62100 hence it was necessary to invite

tenders by advertising publicly. but farm yard manure was purchased by inviting quotations. Why

ignored inviting Tenders is to be explained. Because of this the university did not get any benefit

of appropriate low price.

2) According to Accounts Code Rule 6.40 & 7.7, quotation envelopes should be sealed at the time

of accepting; but have accepted even when these were not sealed. Confidentiality has not

remained since these were not sealed. Rules were not followed in this behalf.

3) According to Accounts Code Rule 7.7, rule number 6.40 is applicable to quotations. According

to this rule there is no reference of approximate cost, seal and related matters in the quotation.

There is no clarity if there is enough competition. It is clear that rules were avoided.

4) According to Accounts Code Rule 2.6, 2.7 schedule – 5 rule 20 (K) and Income tax Act clause

194 c recover Rs. 1242 by 2% and surcharge Rs. 186 ; Total Rs. 1428 and should submit to related

government office.

5) Buffalos are reared by university at Goregaon. There though farm yard manure was available it

has been purchased by inviting quotations explain be submitted.

Paragraph No. 5 – Regional Agricultural Research Station, Karjat

Under the scheme of Employment, Self employment training for mushroom production

has been taken from 18th

January 2000 to 17th

January 2000.

1) 25 kits were purchased for total of 25 beneficiaries as per Rs. 1500 each. Out of these

beneficiaries one was absent and hence the kit was not given to him. Kit was remained unused

from the year 2000 till the year 2006. memo was issued in this behalf. The object of purchased of

kit was not fulfilled was the objection to which it is replied that as per the objective of the scheme

the kit purchased for beneficiary was used in laboratory. The above reply is inappropriate as the

Grant was not used properly responsibility be fixed on person concerned and the amount be

recovered. It’s not wise to say that the Kit which was purchased as per the aim of scheme is used

in laboratory. Since there is no appropriate use of the donation and the amount spent; it should be

recovered from the concern persons by defining accountability.

2) There were four quotations invited for purchase of kits. As per Accounts Code Rule 7.7 and

6.40 not a single quotation was sealed and hence there is no confidentiality. Why the quotations

were accepted without seal is to be explained.

3) In one contractor’s quotation the name was Hastimal Kankariya but in the comparison chart

this was mentioned as Kantimal; why this is so is to be explained. There is a finding that the rates

by Hastimal & Manoj steel are same. A rate by Hastimal for cooker is Rs. 1100 each & for drum it

is Rs. 330 with rent. Rate by Manoj steel for cooker was Rs. 1100 and for drum it was Rs. 300; it

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has been changed to 1125 for cooker and 340 for drum by erasing. If this was done by contractor

then the remark about it would have been mentioned immediately when the quotation was opened.

There is no clarity about why this remark is not been mentioned. Accountability should be fixed

by enquiry and 25 drum × 40 Rs. 100 and Cooker 25 x 125 = 3125; total Rs.4135/- have to be

recovered and submit to the government office.

4) Income tax is not recovered from contractor. As per 2% Rs. 715 and surcharge Rs. 107, Total

822 to be recovered and submit accordingly.

5) Remuneration to be given for trainers in this training program is Rs. 2000. Documents of

Income tax of this have not been stated in the audit. Income tax of Rs. 400 to be recovered and

submit accordingly.

Paragraph No. 6 – About administrative approval being not taken.

Sr No. Voucher No. Date Details Amount

1 172 21.12.2000 Purchase of Books 5223/-

After auditing above bills it is observed that the expenses are incurred without having

administrative approval or the file for approval on expenses is not available for inspection. One

should make sure that why this expenses approval note is not prepared without which audit cannot

approve expenses Amount in to Rs.5223/-.

Sr No. Voucher No. Date Amount

Audit Code Rule

3.16A

2 46 6.7.2000 5223/-

When voucher of above expenditure are audited it has been observed that there is no

approval of Pay and Accounts officer on these expenses or there is no signature of the concerned

on bills. Hence it should make sure on the basis what rules it has been approved and compliance

fulfillment should be submitted. Till then the incurred expenses are held under objection.

Amounting to Rs. 5223/-

Paragraph No. 7 – About Telephone Bills (Rule 27.1)

Sr No Bill No. Date Details Amount

1 33 3.7.2000 Tel Bill 3780/-

When telephone K.V. 170 register of Engineering and technical college, Dapoli for the

year 2000-2001 is inspected it has been observed that the above bill dated (1.4.2000 to

31.5.2000); has total number of calls as 2983. But the numbers of calls mentioned in the register

are 85. Total numbers of 2898 calls are not mentioned in the register. Above mentioned calls have

used for whom or for what purpose or whether these have used for personal work could not

ascertained by the audit. Compliance fulfillment of above calls to be submitted; till then incurred

expenses are temporarily held under objection. Amount of Rs. 3780

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Paragraph No. 8 – About Serious lacunae in Muster Roll and Daily Labour

Sheet.

K. V. 92 & K. V. 93 Rule 11.8 11.9


1 1063 16.3.2001 Muster Roll 21702/-

Above attendance Muster roll number 864, 001930, 001971, 001972 are sanctioned.

Following are the irregularities in it:

1) Ms. Sarita Namadev Ghadi: Days x Sanctioned amount = 2x37=74

Above worker’s amount is taken out without their signature. What have been done of above

amount is to be clarified by concerned person or the amount of Rs. 74 is to be recovered from the

concerned person.

2) From attendance Muster roll Ms. Shobha S. Pochdare 13x37=481 - on this the thumb

impression of the worker is not certified. There should be appropriate clarification on this and

the compliance is to be shown. (Rule 11.8)

3) On the day 2.3.2001 the total number of seasonal female workers mentioned in the muster roll

is 27. But in the labor sheet it is mentioned as 26 ½ that means one worker has not worked for

half day and still the amount is given to him. There should be appropriate clarification on this

and the amount for half day Rs. 18.50 to be recovered from the concerned officer.

4) On the day 10.3.2001 the total number of seasonal male workers shown in the muster roll is

13 1/2. But daily labor sheet contains this as 13. There should be a clarification on the purpose

of paying without working for half day and the compliance fulfillment is to be shown.

(R.F.R.S., Vengurla Cashew Farm)

Paragraph No. 9 - Regional Agricultural Research station, Karjat

As per voucher number 1217 dated 31.3.2001 furniture amounting Rs. 49005 is purchased

from Butala Sons.

1) Official circular dated 20.12.2000 is available in the office. Why it has been avoided to

purchase as per rate contract.

2) On the basis of quotations invited by Agricultural engineering and Technology college,

Dapoli, documents are photo copied and the purchase is made from M/s. Butala and Sons

accordingly. Original documents are not shown for audit. Hence the purchasing amount

including both the offices is more than Rs. 50000. There calling of tenders has been

avoided. Because of this method the university is not benefited by low rates. The concerned

purchase is not as per rule.

3) No Income tax is recovered by contractor. As per 2% Rs. 980 + surcharge amount Rs. 147,

Total amount Rs. 1127 to be recovered and submitted.

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4) The original file of quotation was avoided and not shown to audit..

Hence it was not possible to carry out appropriate audit of this purchase. Till the time

concerned copy is shown in next audit; the concerned purchase is temporarily unacceptable.

Paragraph No. 10 - Regional Agricultural Research Station, Karjat

Voucher number 1216 dated 31.07.2001; as per N.A.P centre government donation

Rs. 24900 projector is purchased.

1) According to Accounts Code Rule 7.7 and 8.60; approximate amount is not mentioned in the

quotation. All quotations are not sealed and hence there is no confidentiality about it.

2) Quotations are invited for the purchase of 19 things. Out of these, purchase is made only for

two things. People having these two things did not participate in the purchase because of other

things. So university is not benefited of competitive low rates. Similarly there is no comment in

the quotation as to which company the material can be purchased from.

3) According to Accounts Code Rule 2.6, 2.7 schedule 5, rule 20 (K) and Income tax Act section

194 (C), as per 2% Rs. 498 + surcharge Rs. 75, total amount Rs. 573 to be recovered and be

deposited.

4) After accepting quotations there are confusing notes on page number 19 and 20 as to date

20.01.2001 and again 20.02.2001 in the outward register. These pages have been cancelled and

new entries have been made on next pages. It can be observed that the quotations are not raised

timely and have received post dates. Inward numbers are noted at two places on the envelope.

Concern act is out of rule. There is no signature of the concern officer on the cancelled pages.

Enquiry should be held and concerns should be penalized accordingly.

Paragraph No. 11 – Regarding the Irregularities in the Telephone Register

KV -170, Rule (271) Sr No. Voucher No. Date Details Amount

1 338 28.7.2000 Telephone Bill 11977/-

(1.5.2000 to 30.6.2000)

Sr. No. Bill No. Meter Reading Call Free Balance Numbers

1 1696983/9956 8035 150 7885/-

2 1696386/2011 1769 150 1619/-

After observing the telephone register of bill number 1 as mentioned above there is an entry

of 134 calls only. However there is no clarification on the above calls as to for what official

purpose these have been made. There is no appropriate clarification on the above calls which are

questioned in the half margin letter number 4 at 20/04/2006. There has to be appropriate certainty

on the above calls and it should be followed. Similarly there should be a clarification on the 7751

number of calls in bill number 1. Motive should be made cleared as to not making entries of the

above mentioned calls and compliance should be shown.

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Appropriate precaution should be taken about telephone as the telephone bill amount is

high. As the register concern with bill number 2 is not presented audit. As such it was not possible

to ascertain the legitimacy of call. Telephone register to be made available and compliance should

be shown.

Paragraph No. 12 - Rule (6.38) About quotation R.F.R.S Vengurla

Voucher No. Date Details Amount

744 12.12.2000 Karsharil Sevin 15 Kgs 8275/-

744 18.12.2000 Neem Oil 6700/-

After auditing above vouchers it has been observed that the last day for submitting

quotations was 25.10.2000, but these have been raised lately. Letter from Konkan Agricultural

Services Centre was received on 27.10.2000 in the office. Similarly quotations by Shriram

Agricultural Service Goa are reached on 30.10.2000 in the office.

1032/9.3.2001 Board Painting 6260/- , 3484/-

Following are the irregularities in the above voucher:

1) There should be a clarification as to why the instruction sheets of quotations do not have

timings on the last day.

2) There is no clarification is given to audit report as to date on which the work order is given.

Appropriate clarification to be given explaining the motive behind not issuing the work order

and compliance should be shown.

Paragraph No. 13 – About Stamp register of 17.4.2006 not made available to

Audit. Audit of Regional fruits research station, Vengurla has started on 17.4.2006. But the stamp

stock register was not made available for inspection to the audit. Hence audit can not ascertain the

remaining stamp or used stamp vide half margin memo No.2 at 18/4/2006. it was asked produce

stamp register for verification of audit. However till it is not submitted to audit. Non submission

of stamp register to audit may be explained. Compliance be submitted with action taken on

persons concerned.

Paragraph No. 14 – about recovery of credit sale

Credit sale amount of Rs. 2750 is yet to be recovered from the financial year 2000 – 2001.

Till date there is no recovery of the above mentioned amount. There has to be a clarification about

what action has been taken by the office to recover above amount; and the amount should be

recovered from the concern person.

Paragraph No. 15 – About making Record unavailable

Audit for financial year 2000-2001 of Regional fruits research station, Vengurla was

completed. However some vouchers of July 2000 of Nursery area of this institute were not made

available for audit. Similarly expenses vouchers of December 2000 and March 2001 were not

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made available for audit relevant record was not made available even after it was asked for vide

half margin memo No. 1 at 18/04/2006.

Hence appropriate official action should be taken by defining accountability and intention

behind record not made available to be clarified. Till then the expenditure incurred in this month

is not accepted in the audit report.

Paragraph No. 16 – Irregularity in attendance Muster.

There are two vouchers Rs. 8995 & Rs. 6438 shown by Nursery division in the financial

year 2000-2001 of voucher number 173 dated 31.7.2000 by attendance muster.

Irregularity in it is as below:

1) Why K.V. 97 daily work labor sheet is not kept in the prescribed format since Accounts Code

1991 was came into force to be clarified and appropriate clarification to be presented.

2) After inspecting daily work labor sheet it has been observed that on 16.3.2001 3 workers

worked in head office and laboratory etc. It should be clarified if peons were there in the office

that time then what type of work was given to labour in office this should be clarified.

3) On 19.6.2000 it has been shown in the daily labor sheet that the 4 workers were given with a

task of gramoczone medicine spraying on the grass of green house. In fact the concern work

could have been completed in half day using 3 workers. Intention to pay remuneration to 4

workers to be explained or the respective amount to be recovered by defining accountability.

Amount of Rs. 96 – 3 ×18.50=55.50, 37.50=95.50.

4) Thumb impression is taken by Mrs. L.N. Temkar at the time of paying. But it is not been

certified. According to Accounts Code number 11.8 it is necessary to certify above thumb

impression. But it has not been done and the amount is paid. Hence there is a doubt about

above amount to the audit; so it should be clarified accordingly.

Till the time above 1 to 4 is completed, the expenditure amounting to Rs. 15433/- is held

under objection.

Paragraph No. 17 – Irregularity in Vouchers


249 4.7.2000 Purchase of Water B 7040/-

Following are the irregularities in the vouchers:

1) After inspecting above voucher it has been observed that the log book shares water trips for 87

times. But the water trips are done for 88 times in the bill. That means one water trip is shown

extra. 1 trip is for Rs. 20. One trip is shown extra and the bill is paid to the concern person.

Extra paid amount to be recovered from the concern person.

2) There are alterations at Rs. 20 in the final date of quotation instruction sheet. Why is this

erasing in the final date mentioned to be clarified appropriately.

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3) Audit Connect ascertain the date on which the work order is issued or not at all issued. To be

clarified if at all the work order is given and compliance to be followed. Till the time number

1 to 3 is complied, The amount of . Rs. 7040/- is held under objection.

Paragraph No. 18 – Irregularities in the log book

Following are the irregularities about vehicle number MH-08 A–9568 & MH-07-11 in the

log book of Regional fruits research station, Vengurla for the financial year 2000-2001.

1) According to Accounts Code Rule 10.10 and 10 it is necessary to fill all the columns of log

book however these are not updated fully. There is no signature of officer in charge at column

number 15 of log book. Intention of concern officials not signing to be cleared and appropriate

clarification to be presented.

2) It is necessary to enter details of work in column number 12 however it has not been done.

Reason behind so be explained and appropriate clarification to be presented.

3) Abstract of information of vehicle number MH-08 A-9568 & MH-07-11 at the month end is

not done in the log book which was necessary as per the rule. Since it has not been done

vehicle it is not clear How much amount of fuel was balance with how much fuel was used

and average of running of vehicle was not known why abstract of information was not drawn

to be clarified and appropriate official action to be taken by defining accountability.


Voucher number 1218 dated 31.3.2001, furniture of Rs. 49987 was purchased from M/S

Dipak Industrial Co-Operative Society, Kurla as per rate contract under government scheme

N.A.T.P.

1) Purchase is made as per Maharashtra Government Trade Directorate Central Deposit Purchase

Association circular number 2/2000-2001/B-67244 dated 20.12.2000.Circular is photocopied.

There is no signature as true copy. Similarly rate list is separately attached and there is no

signature of concern government officer. Also there is no signature on it as true copy hence there

is no surety as to these are the rates finalized by government. Documents to be presented in next

audit by taking appropriate actions.

2) According to Accounts Code Rule 2.6, 2.7 schedule 5 rule 20 (K) and Income Tax Act section

194, Rs. 1000 by charging 2% and surcharge Rs. 150; total amount of Rs. 1150 needs to be

recovered and submitted.


There is a purchase of Air conditioners from M/S. Vaidya furniture, Karjat as per voucher

number B dated 31.3.2001. Rs.40480/-

1) Sealed quotations are invited on 8.5.2000 however unsealed quotations were accepted hence

there was no confidentiality in the purchase. According to Accounts Code Rule 6.40 and 7.7

there is no approximate cost mentioned in the instructions of quotation similarly there is no

information as to how much pieces are going to be purchased. Quotation contains name of the

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companies such as Voltas/Blue Star, Godrej. Capability characteristic size of these three is not

same so the quotation can’t be compared. There are many deficiencies in the quotation.

2) No formal letter of company is presented for audit whether the supplier is authorized seller.

3) At the time of 1st quote the rate presented by M/S Basu for Godrej was Rs. 13050/- each. This

rate was not accepted even if this was the lowest after that. On 30.11.2000 tax quotations were

raised and out of three contractors rate of Mr. Vaidya was accepted which was Rs. 20240/- and

purchases were made.

4) Even if specifications in both were same the low rate quoted for 1st time was denied and

purchase is made at high rate for 2nd

time. Official action needs to be taken against concern

persons and difference amounting Rs. 20240 – 13050 = 7190×2 = 14380 needs to be

recovered and refunded to government.

5) No tax was recovered from contractor. As per 2% Rs. 810 and surcharge Rs. 121, total

amount of Rs. 931 to be recovered and submitted.

6) According to Accounts Code schedule 5 rule 13 no financial propriety and transparency was

followed during this purchase. Purchase made is not as per rule. Hence Rs. 14380 are

permanently denied.

Paragraph No. 21 – About advance registers (KV 30, 31)

1) Register KV 30 is not kept as per prescribed format. Clarification to be given as regards this.

2) Register KV 31 is not kept as per prescribed format. Clarification to be given as regards this

and fulfillment to be presented.

3) When advance register of financial years 2000-2001 is audited it was observed that advance

taken according to rule 8.11 has to be deposited and returned in that particular financial year

only; however this is not done and the advance has been recouped in next financial year. Why

the recuipment has not made in that financial year is to be clarified.

Date Amount Details Returned Date

19/7/2000 2000/- 20.10.2000 V. G. Sodaye 19.4.2001-2000

4) It is necessary to adjust entries in three months when the advance is taken.(Rule 8.6 to 8.10)

Following employees and officers has neither returned the amount within 3 months nor there

are adjustments of expenses. Appropriate justification to be presented about this.

Sr No. Date Amount Details Recoup Date Amount

1 5.5.2000 3000/- A.G. Deshpande 22.10.2000 3580/-

2 5.5.2000 2500/- M.R. Nagarale 31.3.2001 2500/-

5) There is no abstract drawn of Advance register K.V. 30 every month and at year end.

Clarification to be given as regards why this has not done and fulfillment to be presented.

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Paragraph No. 22 – About irregularities in Cash book (K.V.22)

Following are the observed deficiencies when main cashbook (K.V. Number 22) of

Regional Agricultural Research, Station Karjat is inspected. 2000-2001

1) There is an attempt of hiding all the entries in the month of March 2001 by scratching and

using whitener. According to Accounts Code Rule 3.9 actions against scratching are ignored.

Clarification to be given as regards this and fulfillment to be presented.

2) Abstract from 14.3.2001 to 31.3.2001 and further abstract are not signed by Pay and Accounts

officer for about 5 years until the audit for the month of November 2005. Clarification to be

given as regards this and compliance fulfillment to be followed.

3) From 29.3.2001 to 31.3.2001 there is no entry of daily balance cash in words.

Clarification to be given as regards this and fulfillment to be presented.

4) Amount of Rs. 1436000/- and Rs. 6,00,000/- total amount of Rs. 20,36,000/- is cleared by

cheque dated 31.3.2001 but has not deposited in account and the entry is shown in the cash

book. That means in fact the cheque is drawn even when the amount was not deposited in

account on 31.3.2001. This is a serious issue. Why the entry is shown in cash book even when

that entry is not there in the passbook is to be clarified appropriately and compliance

fulfillment to be followed.

Paragraph No. 23 – Irregularities in Voucher

In the year 2000-2001 following irregularities are observed while auditing scheme of Rice

cultivation centre, Karjat

1) Voucher number 172 in the muster dated 3.7.2000 Mr. G. T. Shinde has paid with a

remuneration of 1 day. However in the audit of daily labor sheet there is no note of above

worker or there is no note of type of work given to him. Hence there is no assurance if the

above worker has worked. Above worker has paid with an amount of Rs. 37/-. Above amount

of Rs. 37 needs to be assured or amount of Rs. 37 to be recovered from responsible person

quickly.

There are no thumb impressions of following workers in above muster:

1) Ms. N. Khandagale 259/-

2) Mr. L. K. Thakare 222/-

Assurance to be given in audit as to why these thumb impressions are not taken or

clarification to be presented.

3) Diesel engine of Rs. 37840/- has been purchased as per voucher number 1214 dated

31.3.2001

4) There is erasing in the date in quotation by V. R. Talwalkar brothers Ltd. justifiable

clarification to be presented about this erasing.

5) Diesel engine was purchased even when there was electric motor available for use.

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Paragraph No. 24 – Irregularities in the log book

Following irregularities has been observed in the audit of log book of extention

department for the financial year 2000-2001.

1) There is no entry of petrol and oil in appropriate column number 2 & 3 at some places in the

log book which was necessary. Those entries needs to be taken and compliance fulfillment to

be followed.

2) Details description is necessary in column number 12; however it is not being written.

Justifiable clarification and compliance fulfillment to be presented.

3) Only remark for vehicle number M H-01 - 1886 in column number 12 is “Clinic”. Hence the

motive behind using this vehicle to be assured. According to Accounts Code 1991sub-section

2 of rule 10.10 details description is mandatory hence expenses incurred at that time is not

acceptable to the audit.

4) According to rule 10.10 it is necessary to take abstract every month end; however this has not

been done. Certainty to be given about this and fulfillment of compliance to be presented by

taking abstract.

Paragraph No. 25 – Regarding repair of vehicle


1673 31.3.2001 Repair of vehicle 26850/-

Expenses are incurred as per above voucher and objections regarding this is as below:

1) According to Accounts Code Rule 1991 chapter 10 rule 10.7 it is necessary to keep scrap

material register which is not kept. Similarly it is necessary to keep a note of old parts in the

scrap material register; certainty to be given as to why this has not maintained by concern

division’s office in-charge and compliance fulfillment to be followed.

Motive to be explained behind not signing the entries by office-in-charge made in the

history sheet. Appropriate clarification to be given and compliance fulfillment to be followed.

Paragraph No. 26 – Regarding Potassium permanganate


1422 15.3.2001 Purchase of Potassium Permanganate 10994/-

Potassium permanganate is purchased as per above voucher. Note of above drugs is

made in consumable register. However this register has a note of 500 gm and subsequent

application is shown. But the use of 1000 gm or respective Potassium permanganate is not noted.

Cost of 1000 gm is Rs. 452.36. Respective amount to be recovered by fixing responsibility and

fulfillment of compliance to be presented. Amount of Rs. 452.36

Paragraph No. 27 – Regarding purchase of Garlic grass and carrot


1387 12.3.2001 Purchase of Garlic Grass & Carrot 5049/-

14

Garlic grass and carrot is purchased as per above voucher. It was necessary to keep a note

of above in daily feed register K.V.104 but concern department has kept a general register. There

are no signatures of responsible worker and officer on daily expenses incurred hence expenses

incurred above can’t be accepted by the audit. Compliance fulfillment to be presented by keeping

K.V. 104

Paragraph No. 28 – Regional Agriculture Research Station, Karjat

Office of Regional Research Station, Karjat has not maintained very important registers

about audit. Following are the comments about it:

1) K.V. 85 land notebook is not maintained. It was not shown even if asked at the time of audit.

Later on the answer given in Half- Margin Letter was wrong. Even general notebook was not

shown. Either University engineer or Research centre has not maintained a register as per

Accounts Code Rule 6.67

2) Register number K.V.86 plot history register is not maintained. University has not provided

the same is the clarification in Half- Margin Letter about this. Similarly it is mentioned that

register K.V. 87, K.V. 88, K.V. 89, K.V. 90 is not maintained as these are not provided with by

the university.

3) Since K.V. 94 which is the extremely important register is not maintained agricultural produce

and its sale can’t be reconciled. Immovable assets register number K.V. 74 is not maintained

in the format.

All above mentioned registers should be kept as per Accounts Code format. Appropriate

inspection of assets in the audit could not be done as these registers were not maintained.

Paragraph No. 29 - Regional Agriculture Research Station, Karjat

When delivery memo and other things of K.V. 96 was inspected as per Accounts Code

Rule 11.12, following deficiencies are observed in it and action were not taken as per rule.

1) As per rule double sided carbon was not used while noting details of material. It was

necessary to give two copies to a storekeeper out of three and he is needed to give one original

copy to office-in-charge. How ever this is not followed.

2) According to Accounts Code Rule 3.5 seal of university was not taken on receipt book and all

registers.

3) Printed page numbers of receipt book and notebook are not verified serially and there are no

remarks about it on the back side of pages.

4) According to Accounts Code Rule3.39 Personal security bond has been taken from cashier

Mr. Sawant is Security bond. But certificate is not taken whether sureties are eligible and

alive. Certificate to be taken and presented.

5) According to Accounts Code Rule 3.40 Security bond Register was not presented to the audit

as per format number K.V. 18. It should be updated and kept ready for the audit.

15

6) This office has unusable material lying. Efforts should be taken for its auction or writing off of

material.

Paragraph No. 30 – Agricultural engineering and technical institute, Dapoli

During the audit of 2000-2001 vouchers of expenditure for purchase of goods were

scrutinized. In which advances were scrutinized, it is observed that vouchers of adjustment were

not submitted to audit .

1) Half- Margin Letter number 5 is given on 15.12.2005. 24 bills of adjustments of amount of

Rs. 1177591/- were not presented for the audit. It was told that the bills of adjustments were

not passed.

2) As per Half- Margin Letter number 6 dated 21.12.2005 24 bill of amount of Rs. 3672252/-

were not passed in last five years and it was told that hence these are not yet presented for

audit.

Both of the half margin memo were forwarded to comptroller office by Associate Dean, vide

letter No. ART/Audit/255 Dt. 25/1/2006. it is also communicated some of the bills were passed

and some are getting passed while replying half margin memo it is communicated that 11 bills are

not passed.

Bills of adjustments are not passed for last five years. This is extremely serious. All advance

bills are entered in annual account in ledger and are presented for annual audit.

It is necessary to mention all the adjustment bills at actual in annual account and to be

presented for annual audit. After 5 years bills were passed and presented to audit this is very

serious matter. Vidyapeeth should take review of all the offices including these bills that whether

bills passed now are correct. And enquit be as to why the delay and take appropriate

administrative action.

Paragraph No. 31 – College of Agriculture, Engineering and Technology,

Dapoli Following deficiencies are observed when amount collected by receipt books and receipts

are inspected.

1) As per Accounts Code Rule 3.8 there are no signatures by Drawing and Disbursing Officer by

inspecting receipts pages. Receipt books number 202, 199, 203, 204 are of such kind. Using

receipt books prior to registering a certificate and signing violates the rule. There is no

university seal on each page of receipt book.

2) According to Accounts Code Rule 3.8 (1) it is necessary to intimate Pay and Accounts Officer

and Comptroller if the receipt book in financial year is to be reused on account of not being

used completely. Such intimation is not given.

3) According to Accounts Code Rule 3.8 (G) there should a signature with date on back side of

last receipt of the used receipt book by year end. Similarly as per rule this signature should be

of Drawing and Disbursing officer but have signed on it.

4) According to Accounts Code Rule 3.10 there is no Rs. 1 stamp on the receipts amounting

above Rs. 500/- hence there is no reference of counterfoil of receipts. So amount remaining

after checking for whole year to be submitted in government office.

16

5) Number 199 is scratched and the new number is entered as 200 in the receipt book. There is a

whitener on number 199. There are no remarks by concern officer by inspecting pages.

Amount is accepted by three unnumbered receipts after receipt number 24.

Sr No. Date Amount Remarks

1 9.3.2001 645/- Receipt Number not available.



After accepting amount by three unnumbered receipts, number 25 is given to the next

receipt. This irregularity is because of the pages of receipts being not checked.

6) According to Accounts Code Rule 3.10 there is no use of double sided carbon. Similarly there

is a writing using carbon paper at specific places. And later on there is a writing on

counterfoil by removing carbon.

Sr No. Receipt No. Date

1 57 31.3.2001

2 61 30.3.2001

3 62 30.3.2001

4 63 30.3.2001

Paragraph No. 32 – about trinoclular microscope


1868 31.3.2001 Trinocular Microscope 32900/-

There is a purchase of tin ocular microscope by Anatomy department as per above

voucher. Objections in it are as below:

1) No timing is mentioned for last of accepting applications in the quotation calling instruction

sheet. Certainty is to be given as to why this time has not mentioned and compliance

fulfillment to be presented.

2) Certainty is to be given if the enquiry for purchase was done at Central Repository Purchase

organization. Appropriate clarification and compliance fulfillment to be presented.

3) Test certificate for audit to be made available by office of Director of D.G.S and D with

respect to the supplied material and compliance fulfillment to be presented.

Paragraph No. 33 – about servicing of Monocular and binocular microscope


1871 31.3.2001

Yasraj Consultee Mono Bio

Microscope Servicing 22800/-

Servicing of trinocular and binocular microscope is done by microbiology department as

per above voucher. Objections in it are as below:

17

1) Calling quotations are not sealed when they are necessary to be sealed. Certainty to be given

about this and appropriate clarification to be presented.

2) Terms of conditions are not mentioned in the instruction sheet. Appropriate clarification to be

given about this.

3) Repairing and servicing register is not kept in prescribed format. Fulfillment to be made by

keeping in prescribed format.

4) Appropriate clarification and compliance fulfillment to be presented as to why the enquiry

about servicing or quotation is not invited by organization called Central Repository Purchase.

Paragraph No. 34 – Irregularities of purchasing in voucher


1707 31.3.2001 Repairs of Vehicle No. MH01-8196 32600/-

Vehicle is repaired by concern department as per above voucher. Estimate of repaired

vehicle is not made available for audit. Reason behind so is to be clarified.

It is necessary to register old parts in scrap material register; however register is not kept.

Motive behind not keeping scrap material register is to be clarified and appropriate certainty is to

be given.

Clarification by concern department is to be given as to not deducting the income tax of

suppliers.


1710 31.3.2001 Purchase of Pet Food 39440/-

1) Concern department has not invited quotations for purchasing food. Hence there is no

certainty if the advantage in terms of comparative prices is taken at the time of purchasing.

Motive behind not calling quotations is to be clarified and compliance fulfillment is to be

presented.

2) As per Accounts Code Rule 11.12, 12.6 and 12.16 (4) K.V. 104 it is necessary to keep a daily

note of prescribed food. However no note or register is kept by concern department hence

certainty can’t be given if the accounts are used appropriately. Compliance fulfillment is to be

presented by keeping K.V. 104.

Paragraph No. 35 – Irregularities in vouchers

Following irregularities are observed when department of medical science is audited fot the year

2000-2001.

1) Lab material is purchased by voucher number 1407 dated 19.3.2001 of amount Rs. 9883. No

certainty in the audit can be given as to which registers has notes of above material.

Completion is to be presented by registering these.

2) Rat feed is purchased by voucher number 1809 dated 31.3.2001 of amount Rs. 2967/-

Documents for above purchase couldn’t be available for audit hence certainty is to be given

for above amount in audit. It is necessary to keep above material in store ledger Register

18

format as per Accounts Code Rule number 7.8 (3) K.V. 73. Certainty is to be given as to why

these have not kept in the prescribed format. Certainty can’t be given about feed distribution

in the audit. It is necessary to keep a register about feed distribution as per format of K.V. 104

however these registers are not yet maintained since 1991. Appropriate clarification is to be

given about this and compliance fulfillment is to be presented.

3) Following expenses amounting Rs. 4205 are incurred by voucher number 1811 dated

31.3.2001

1) 9.50 couriers are sent by Tej courier. (Jadhav Communication) certainty is to be given as to

why this has sent by Tej courier as institute has its own post division.

2) On 20.9.2000 color Xerox is taken from shop Shiridhar Consumer Repository Paral. Reason

behind taking Xerox from outside is to be clarified as institute has its own Xerox machine.

Amount spent is Rs. 1605. Forgiveness of honorable Vice-Chancellor is to be obtained for

above expenses.

3) Amount Rs. 120 is spent on phone bills as per above voucher. Certainty is to be given as to

why these calls are made from outside when there is a phone in the office. Certainty is to be

given in the audit whether these calls are made for personal or official work or recovery of

amount of Rs. 120 is to be done by fixing accountability and completion to be presented.

4) Grass, carrot of Rs. 1932/- is purchased as per voucher number 1865 dated 31.3.2001.

Certainty can’t be given about feed distribution in audit. As per rule it was necessary to keep

the information of above distribution in the format of K.V. 104 however it is not kept in the

prescribed format. Certainty is to be given about this and compliance fulfillment to be

presented. Similarly no documents in the audit are available which reflect whether permission

for above expenses was taken. Compliance fulfillment to be presented by making above

documents available.

5) Dead stock register as per rule 7.8 (4) was not available for audit. Completion to be presented

by making it available.

Paragraph No. 36 – About incompletion of Stamp stock register B

Audit of financial year 2000-2001 was started on 6.12.2005. when current stamp register

was inspected it was observed that details of tickets were not entered in the register from

16.7.2005 to 6.12.2005. Last balance tickets are of amount Rs. 8301 in register B on 15.7.2005.

But amount is Rs. 2929 when balanced stamp are inspected on 6.12.2005. Difference in

amount is of Rs. 5372. There is no entry of accounts of stamp of above amount in register B.

hence there is no certainty about above stamp if they are misappropriated. Clarification was

invited by Half- Margin Letter 2 at the time of audit however no clarification or completion was

presented. Hence appropriate clarification is to be made of above stamp amounting Rs. 5372 or

respective amount to be recovered by defining accountability.

19

Paragraph No. 37 – Irregularities in vouchers

Following irregularities one observed when department of Extension is audited for the

year 2000-01

Sr No. Voucher No. Date Amount Remarks

1 1609 31.3.2001 15000/-

2 867 6.12.2000 7200/-

3 1468 28.3.2001 10019/-

4 1498 28.3.2001 31600/-

5 1818 31.3.2001 6748/-

Clarification about above documents was invited by Half- Margin Letter 29 however it

was not fulfilled. Appropriate clarification is to be given about this. Till then expenses amounting

Rs. 70567 are kept in audit objection.

Paragraph No. 38 – Regarding purchasing of hay


1665 31.3.2001 Purchase of Fodder (7 Metric Tons) 368775/-

Hay is purchased by Animal Nutrition department as per above voucher. Objections in it

are as below:

1) Date for opening quotations was 20.2.2001 but work order to concern supplier is given on

8.3.2001. Certainty of motive behind giving work order lately is to be given and appropriate

clarification is to be presented.

2) Entry of hay cottage is maintained in general notebook but hay cottage is already used daily.

There is no entry of this in K.V. 104 which was necessary. Hence certainty can’t be given

about appropriate utilization of hay cottage and doubt is generated about its utilization.

Appropriate clarification and documents in prescribed format to be made available for audit

and fulfillment compliance to be presented.

Paragraph No. 39 – about use of electric material


1575 31.3.2001 Purchase of Electrical Material 990/-

Material is purchased by poultry farming department as per above voucher. Junior electric

engineer has given an approximate note about the material however there is no assessment by

senior electric engineer whether the material is used at appropriate place. K.V. 63 (Rule 6.57 (i) )

is not given which was necessary. Assessment by senior electric engineer is to be obtained or K.V.

63 to be obtained and compliance fulfillment to be presented. Till then expenses amounting Rs.

990 are kept in objection.

20

Paragraph No. 40 – About purchase of layer birds

102 layer birds have been purchased amounting Rs. 1560 as per voucher number 1618

dated 31.3.2001. It was necessary to invite quotations as per account code 6-38; but the poultry

farming department has not invited any quotations for purchasing above mentioned birds.

Certainty is to be given as to why these quotations are not been invited. Benefit could have been

availed of competitive rates if quotations were invited but this have not done hence forgiveness of

Vice chancellor is to be obtained and compliance fulfillment to be presented.

Paragraph No. 41 – About dead stock register (Rule 7.8)

When dead stock register is audited it was observed that physical verification certificate

for the financial year 2000-20001 is obtained on 28.8.2003. Above physical verification was

needed to obtained on 31.3.2001 however was obtained two years later. Certainty is to be given in

the audit about this. As per rule it was necessary to obtain physical verification certificate on

31.3.2001 as soon as the financial year ends and copy of it should have been given by comptroller

till 10th

April, which is not done. (As per rule 7.9) Motive about this is to be clarified.

Paragraph No. 42 – About not having quotations

Sr No Voucher No. Date Details Amount

1 1576 31.3.2001 Purchase of Buffalo Calf 10200/-

2 1630 31.3.2001 Purchase of Buffalo Calf 17520/-

Total 27520/-

Buffalo pan is purchased by surgery department as per above voucher. No quotations are

invited for purchasing above pan. Certainty is to be given as quotations were not invited even if it

was necessary to invite quotations as per rule 6.38. Benefit could have been availed of

competitive rates if quotations were invited; clarification to be given about why this has not done

so. Appropriate clarification is to be given as why this above pan is purchased from Devnar

slaughter house only and compliance fulfillment to be presented.

Paragraph No. 43 – About irregularity in medicine purchase


1 1676 27.3.2001 Purchase of Medicines 8143/-

2 1490 27.3.2001 Purchase of Medicines 9330/-

Total 17473/-

Medicines are purchased by surgery department as per above voucher. Irregularities in it are as

follows:

1) Terms and conditions are not mentioned in the final quotation instruction sheet which

was necessary. Certainty is to be given about this and clarification to be presented.

21

2) It was necessary to mention time details about last day of accepting quotations which was not

mentioned. Completion to be presented by mentioning it. Motive behind not mentioning the

time detail is to be clarified.

3) There is no entry of Godrej lock 6 & 7 liver medicine. Certainty is to be given as to why this

entry has not made and compliance fulfillment is to be presented whether above medicine is

utilized.

4) 10 dettol soaps amounting Rs. 135 have been purchased. But there is no entry of above

purchased soaps in K.V. 172 daily issue medicine register so there is no certainty about this in

audit. Certainty is to be given if above purchased soaps are utilized; appropriate clarification is

to be given about this and compliance fulfillment to be presented.

No test certificate was available in audit to know whether the quality of above material was

good. Else test certificate of Director of Inspection D.G.S. and G income tax centre, Mumbai to be

made available for audit and completion to be presented or appropriate clarification to be

presented about the unavailability of this timely manner.

Paragraph No. 44 – about balance of collected fund in hand

When deposit affairs of biochemistry department for the year 2000-2001 was inspected it

was observed that the amount paid for blood test was handled for 1 month and later on deposited

to college cashier. Eg.

Receipt Book No. Receipt No. Date Amount

138 88 6.4.2000 270/-

138 89 7.4.2000 220/-

138 90 11.4.2000 120/-

138 91 13.4.2000 270/-

138 92 17.4.2000 270/-

138 93 24.4.2000 270/-

138 94 3.5.2000 270/-

138 95 3.5.2000 270/-

Total 1960/-

Date of deposit – 4.5.2000

As per above receipts books amount from 6.4.2000 to 3.5.2000 should have been

deposited by concern department in three days (Rule 3.10) however they have deposited it after

one month. There can’t be denial about misuse of amount shown on 4.5.2000. motive is to be

clarified about handling amount for 1 month and appropriate clarification to be presented in audit.

Paragraph No. 45 – about irregularity of purchasing in the voucher


1672 31.3.2001 O.H.P. Purchase 10174/-

22

1) O.H.P machine is purchased as per above voucher. However there is no signature of Head of

Department when note is kept for sanction. Appropriate clarification in the audit and

compliance fulfillment is to be presented reflecting the rule by which Honorable Associate

Dean and Assistant comptroller sanctioned the note.

2) Above machine is purchased from Decta standard Pvt. Ltd. Pune certainty is to be given about

non calling quotations from other authorized companies.


1615 31.3.2001 Poultry Feed Prabhat Poultry Abhibag 31500/-

1) Clarification is to be presented about rubbing out at several places in quotations.

2) Motive behind not mentioning the time for last day of accepting quotations in the notice is

to be clarified. Motive should also be explained about not mentioning the opening period of

quotations.

3) According to Accounts Code Rule 11.22, 12.6, 12.16 (4) it is necessary to maintain K.V.

104 daily poultry feeding register. However since the appropriate register is not maintained

there is no clarification in the audit about distribution of purchased poultry feed.

Compliance fulfillment to be presented by maintaining above registers. Till then incurred

expenses amount Rs. 31500 will be treated as objectionable in audit.

4) K.V. 116 Bird register is not available for audit. Completion to be presented by making it

available.

Paragraph No. 46 – purchase of A. C. - 2


1659 31.3.2001 Purchase of A. C. 42000/-

AC is purchased by poultry farming department as per above voucher. Irregularities in it

are as follows:

1) Above AC is purchased at Daman. Certainty in the audit to given as why these quotations are

not calling from any other authorized company. Clarity can be taken whether benefit of

comparative rates could be taken if quotations from other companies were invited.

Appropriate clarification is to be given as why this is not done so.

2) Company at Daman AC Price list not submitted curtaining is to be given about this.

3) As per Maharashtra Government, Industry, Energy and Labor division decision number

bks/1088/2512/ Industry-6 ministry, dated 2.11.92 it was necessary to purchase above AC

from Maharashtra Small Business Development Corporation but this purchase is made from a

private company. Certainty is to be given about this and forgiveness or no objection certificate

to be obtained from the concern corporation and compliance fulfillment to be presented.

23

Paragraph No. 47 – Regional Fruits Research Station, Vengurla

(Cashew Farm)s Some important deficiencies are observed when Cashew farm’s receipts and receipt books

are inspected. Following are the comments about it:

1) As per Accounts Code 3.8 pages of receipt book number 174, 253, 266, 75, 285 are not

inspected by Drawing and Disbursing Officer and there is no certificate on the back page.

There is no university seal on every receipt of the receipt book. Similarly no action is taken as

per Accounts Code Rule 3.8 (F) and (G).

2) There is no revenue stamp on receipts amounting more than Rs. 500 as per Accounts Code

3.10. There are no comments about stamp on counterfoil.

As stated above these conditions are there on all over the farm of Regional Fruits Research

Station, Vengurla. All formalities as per rule should be completed before using receipts however

there is out of order use.

Paragraph No. 48 – Agricultural Research Station, Phondaghat

Following are the comments about audit of accounts related documents:

1) There is no certificate on the back page of receipts after inspection as per Accounts Code Rule

3.8. No use of double sided carbon can be seen.

2) No comments about receipt are taken after giving receipts to the concerns.

3) Voucher file was presented for audit but no serial numbers were marked on it by Pay and

Accounts officer. Serial numbers should be given as per Accounts Code Rule 3.51 (IV)

4) Advance register format number K.V. 30 is not maintained. Since this was no maintained as

per the rule, advance adjustments couldn’t be verified.

5) Advance of Rs. 11700/- is given to Mr. B.P. Rajput for transfer. An adjustment of this advance

was not shown. Adjustment Bill certificate or amount of Rs. 11700/- with interest should be

recovered and deposited.

Paragraph No. 49 – About purchase of Chemicals – BVC Paral

Voucher No. Date Details Amount Rs.

1870 31.3.2001 Purchase of Chemicals 19178/-

Chemical is purchased as per above voucher by Parasite Science department in the year

2000-2001. Irregularities in it are as below:

1) No timing for last day of accepting quotations was mentioned in the notice. Clarification is to

be given about it. Similarly there is no comment about date on which quotations will be

opened. Also comments should be there as in in front of whom these quotations will be

opened. Motive behind not mentioning above details to be clarified and compliance

fulfillment to be presented.

2) No certainty can be given in the audit for source of delivery of quotation came from company

based in Bangalore. Certainty is to be given about this.

24

3) It was necessary to maintain a record of chemical purchased by company in K.V. 171 stock

register of medicine or Store ledger K.V. 73 however this record is maintained in simple

notebook. Certainty is to be given as to why these records are not maintained in the prescribed

format and compliance fulfillment to be presented.

4) Motive behind not maintaining Daily issue register is to be clarified when it is necessary to

maintain K.V. 172 describing utilization of chemicals; and compliance fulfillment to be

presented.

5) Receipt book stock register was not available for audit hence receipt book account or provided

by university is to be clarifies and compliance fulfillment is to be presented.

6) No test certificate of authorized institute was available in the audit prescribing standard of the

purchased chemical. (eg. National Chemical Laboratory, Pashan, Pune 411008). Compliance

fulfillment to be presented by making it available.

Paragraph No. 50 – about outdated insecticides. C.E.S. Wakavli.

Voucher No. Date Details

629 4.12.2000 Purchase of Pesticides-886 [validity expired]

Monokochafoy 1 Ltr 415 Exp-12/2000

Insecticide is purchased by Irrigation Research Scheme as per above voucher. Expiry date

of Monochrotophoy medicine was December 2000 but use of this insecticide is mentioned in the

store ledger K.V. 73 as 200 ml on 19.3.2001. Similarly stock of 800 ml is shown on 31.3.2001.

Above insecticides are sprinkled on crops like chilly, lady finger after their expiry. There

can’t be certainty about basis on which concern department has used these outdated medicines and

effect of these medicines.

Expired medicines may not have given effective results on the crop hence audit can’t

accept the expenses incurred on purchasing above insecticides.

Paragraph No. 51 – About irregularities in K.V. number 22 cash book and

vouchers – C.E.S. Wakawali Following irregularities are observed after auditing for the year 2000-2001:

1) After tracing vouchers it was observed that the voucher number is not registered on vouchers.

Appropriate clarification to be given about this as it was necessary to do so.

2) According to Accounts Code Rule 3.51 (IV) it is necessary to arrange vouchers serially but

some vouchers are not arranged serially. Clarification to be given about this and completion to

be presented by arranging these vouchers serially.

3) After auditing K.V. 22 cash book it is necessary to register agreement circular in the cash book

as per Accounts Code Rule 3.12. But such registration is not done for the month of July 2000.

Hence audit for back agreement of this month could not happen. Why this is not done by back

agreement Pay and Accounts Officer is to be clarified and compliance fulfillment to be

presented.

25

4) Back agreement entries are not done for the month of November 2000. Hence audit for back

agreement of December 2000 could not happen. Clarification to be given about not registering

back agreement circular for the month of November 2000 and compliance fulfillment to be

presented.

5) Prior audit team has not maintained submitted registers of K.V. 23, K.V. 26, and K.V. 28.

Hence related documents were not available for the audit. Compliance fulfillment to be

presented by making those available.

Paragraph No. 52 – About bill of Xerox

Sr No. Voucher No. & Date Details Paid Amount

1 1010/13.12.2000 Xerox Bill Prashant Xerox, Dapoli 634-75

2 1067/26.12.2000 Xerox Bill R R Enterprises, Dapoli 468/-

Total 1102-75

After auditing Irrigation Research Scheme as per above vouchers it was observed that the

concern department has made Xerox copies from private shopkeeper. Certainty in the audit is to

be given about not making these Xerox copies at Centrali Experimental Station, Wakavali since

they have a Xerox machine or if the concern head office is not allowing to make Xerox copies

over there. And appropriate clarification is to be presented.

If above bill could have Xerox copied in the office, university could have saved

Rs. 1102.75

Motive to be clarified for not doing so or respective amount needs to be recovered from

concerns by defining accountability.

Paragraph No. 53 - About not having Advance adjustments – B.V.C. Paral

Advance was taken by the name M/S Arambh Computers, Mumbai for purchasing laser

printer as per voucher number 1046 dated 11.1.2001 of amounting Rs. 44000/-. Following are the

deficiencies in it:

1) Advance amounting Rs. 44000/- was taken by the name of M/S Arambh Computers, Mumbai

as per Invoice from M/S Arambh Computers, Mumbai dated 8.12.2000. Clarification is to be

given as to rule by which the advance is sanctioned to suppliers.

2) As per Accounts Code Rule number 8.11 it is necessary to adjust advance in 1 month after

giving advance to the concerns. There are 5 years now for which this advance is not adjusted.

Clarification to be given about this.

3) Clarification is to be given for adjusted advance as Rs. 44000 given to supplier was a

responsibility of Associate Comptroller / Pay and Accounts officer.

4) Not having adjustments in advance bills is a serious matter and out of order. Action to be taken

by considering concerns responsible.

5) Annual accounts can’t be accepted unless clarification is given about how this advance bills

are included in the final expenses annual accounts and final advance adjustment is done.

26

Paragraph No. 54 – Agricultural Research Station, Phondaghat

Accounts related very important registers are not maintained in the format prescribed by

Accounts Code. Since these were extremely important registers it was not possible to inspect as

per assets rule.

Sr No.

Registers

Form No. Subject Remarks

1 K.V.85 Land Register Not kept.

2 K.V86 Plot History Register Not kept.

3 K.V.87 Nursery Plants Register Plain papers. Not in proper form.

4 K.V.88 Plants Register Plain papers. Not in proper form.

5 K.V.89 Plants Register Not kept.

6 K.V.90 Fruit Trees Register

Plain papers. Not in proper form. No

proper entries.

7 K.V.94

Record Book of Farm

Produce

Not kept. Due to this Audit of

physically sold goods and produced

goods not verified.

8 K.V.101 Credit Sales Register plain papers. Not in proper form.

9 K.V.102 Unsold Goods Register Not kept.

This situation can be seen all over the university by more or less difference. University

did not provide registers in the prescribed format.

Paragraph No. 55 - Agricultural Research Station, Mulade

Registers are not maintained as per rule and provisions of Agricultural University

Accounts Code. Registers are maintained as per format of K.V. 85, 86, 87, 88, 89, 90, 94, 101,

and 102 hence review of land registers, plot history, number and variety of produce crops and the

current situation in comparison with it, number of fruits giving trees, quantity of agricultural

income, sold quantity, registers at the time of extracting fruits, product sold on credit etc. was not

possible in the audit.

It was observed that extremely important registers are not provided since establishment of

the university. Immediate decision should be taken by the university and registers should be

supplied by printing. Similarly updated registers should be kept for inspection of matters like

assets at the time of establishment of the university and current assets, loss if any and reasons etc.

Paragraph No. 56 - About not having Advance adjustments – B.V.C. Paral

An advance amounting Rs. 62909/- was taken by medicine department as per voucher number

1105 dated 17.1.2001. Following are the serious deficiencies observed in it:

27

1) Advance of Rs. 62909/- for the purchase of computers was taken by the name of M/S. Zenith

computers Ltd., Mumbai as per voucher number 1105 dated 17.1.2001. clarification is necessary

as to by which rule the name of the supplier is payment.

2. As per provisions of Accounts Code Rule 8.11 advance should be sanctioned for rare cases;

clarification is to be given about how the advance is given in such a huge extent.

3. As per Accounts Code Rule 8.11 when advance is given to the concerns it is necessary to adjust

that in one month. Advance amount given to supplier was 62909/- however it is not adjusted even

after five years. Half margin letter number 16 dated 27.2.2006 is sent.

4. Clarification to be given as according to Accounts Code Rule number 3.6 it is a

responsibility of Assistant Comptroller and Pay and Accounts officer to do final adjustment of

concern bill which was not done; and without adjustment of advance the next advance is

sanctioned by the chief.

5.Amount can’t be considered as expenses until Pay and Accounts Officer pass for payment.

Clarification is to be given as how the advance given in the year 2000-2001 is considered as

expenses without final adjustments.

6.Unadjusted final bills is a serious matter and it is out of order. Compliance to be presented in

audit by taking actions on concern responsible persons.

Paragraph No. 57 – About purchase of chemicals by Gynecology department

– B.V.C. Paral

Chemical amounting Rs. 20460/- was purchased by Gynecology department as per

voucher number 1491 dated 28.3.2001. Following are the deficiencies observed in it. Half-

Margin Letter number 24 dated 1.3.2006 is sent.

1) Rate contract was done for chemical purchase by university for the year 2000-2001. However

rate contract file was not made available for inspection.

2) There are comments accepting rate contract on the back side of the bill but rate catalogue of

rate contract was not presented for inspection hence certainty can’t be given about rates.

3) Certainty is to be given in the audit for not sending rate catalogue to College as per rate

contract after the rate contract is accepted by the university; and how to be sure about the rates

of chemicals purchased by the department.

4) While inspecting bill of M/S. Amy Chemicals, Mumbai as per Accounts Code Rule appendix

5 section B sub-section 2 rule number 20 (K) it is observed that the income tax is not deducted

from the bill. Clarification is needed about this.

5) As per Income tax section 194 (C) 2% income tax and surcharge of 15%, total amount of Rs.

470/- needs to be recovered from the supplier and to be submitted to the income tax

department and compliance to be presented.

28

6) There are entries about chemicals as per bills in the ETT register maintained by the

department. However there are no signatures of office In-Charge indicating inspection of it.

Hence there is no certainty if the chemicals are received.

7) There is no record of chemical utilization in the register. Clarifications to be given if the

separate register is maintained for this and if yes the compliance to be presented for the audit.

Compliance to be presented for audit by fulfilling as per above.

Paragraph No. 58 – About serious irregularities in the rate contract –B.V.C.

Paral Purchase of Bench shield of Rs. 49920/- and 3200/- lead brick interlocking of Rs. 18720/-

as per voucher number 1702 Dt. 31.3.2001 is done by medicine department by calling quotations.

Following are the serious irregularities in respective quotation.

1) Quotations are calling from suppliers for the purchase of bench shield as per office letter

number bvc/med/30-32/2000 dated 10.3.2001. Similarly quotations are calling for the

purchase of lead brick interlocking as per office letter number bvc/med/33-35/2000 dated

10.3.2001. Accepted quotations from suppliers are not sealed as per Accounts Code Rule

number 6.40 (1).

2) Only three quotations are invited for the purchase of above which are as below:

i) Saxons biotech (P) Ltd. Mumbai

ii) S.A.S. sales corporation, Mumbai

iii) Trirstar international, Mumbai

No envelope is attached with above three quotations. It can be seen that the quotations are

not received in the envelope. Clarification is to be given about accepting quotations without

envelope from suppliers. This is a serious matter which is out of order. Clarification is to be given

by Office In-Charge as to why these quotations can’t be treated as invalid.

3) It is observed that the action as per Accounts Code Rule number 6.40 (2) is not taken at the

time of calling quotations. Last day of calling quotations is mentioned as 29.3.2001 and date

written on the quotation is 29.3.2001. Clarification is to be given about receiving all the three

quotations on the same day.

4) Invoice, quotation and delivery challan of M/S Saxons biotech (P) Ltd. Mumbai is

computerized. Why the printed bill is not accepted.

5) Clarification is to be given about non deducting income tax from the bill of M/S Saxons

biotech (P) Ltd. Mumbai as per Accounts Code Rule appendix 5 section B sub section B sub

section

2. 20K

6) According to Income tax department article number 194 C 2% income tax and 15% surcharge,

total amount of Rs. 1148/- to be recovered from suppliers and to be submitted to income tax

department. Compliance to be presented.

Respective expenses amounting Rs. 49920/- incurred on the purchase are objected.

29

Paragraph No. 59 – Agricultural Research Station, Mulade

Action as per order while using receipts is not taken by Agricultural Research Station, Mulade.

Deficiencies in it are as below:

1) No inspection of all the receipts and remarks at the end on the back page was given by

Drawing and Disbursing officer as per Accounts Code Rule 3.8

There is no seal of university on each receipt of the receipt book. Similarly there is no signature

with date by Drawing and Disbursing officer on last page at year end after the receipt book was

used.

2) Double sided carbon was not used as per Accounts Code Rule 3.10. Similarly no revenue

stamp is used for the receipts amounting more than Rs. 500. Amount of tickets should be

submitted by counting all the receipts.

3) Clarification is to be given about ignoring actions as per rule by concern Office In-Charge

and Drawing and Disbursing officer.

Paragraph No. 60 – About presenting rate contracts for the purchase of AC –

B.V.C. Paral 1) 3 air conditioners of Rs. 68340/- are purchased by medicine department as per voucher

number 1660 dated 31/3/2001. Air conditioners are purchased as per 22780/- each from 1.5

Trultra global services.

2) Air conditioners are purchased from M/S Carrier aircon Ltd., Mumbai by rate contract as per

bill dated 31st March 2001. But concern rate contract were not made available for inspection

till the time of audit. Clarification is to be given since the terms and conditions were not be

able to inspect in the audit as bill did not have any comments about the rate contract and rate

contract was not presented.

Clarification is to be given about not deducting income tax from supplier as per Accounts

Code Rule appendix 5 section B sub section 2 – Rule number 20 K. Income tax of 2% and

surcharge of 15% total amount of Rs. 1572/- to be recovered from the supplier and to be

submitted to Income tax department and compliance to be presented. Stamp receipt showing

amount paid to M/S Carrier aircon Ltd., Mumbai can’t be seen.

Fulfillment to be done as per above.

Paragraph No. 61 – About purchase of chemical glassware – B.V.C. Paral

Chemical glassware amounting Rs. 22470/- were purchased by Animal genetics and

breeding department as per voucher number 1384 dated 20.2.2001. This purchase by department

is made by calling quotations.

1) Clarification is to be given about calling quotations as university has sanctioned the purchase

of chemicals and glassware for the year 2000-2001.

2) Remarks can’t be seen if the rate contract sanctioned by the university did not have accepted

rates for the chemical glassware. Half- Margin Letter number 26 dated 1.3.2006 is sent.

30

3) Quotations are not accepted in the sealed envelope as per provisions of Accounts Code Rule

number 6.40.

4) No taxes are included while accepting the quotation from M/S. Modi and Modi, Mumbai.

5) Appropriate clarification is to be given about not deducting income tax from the bill of M/S.

Modi and Modi, Mumbai as per Accounts Code Rule appendix 5 section B sub section 2 – Rule

number 20(K.)

6) As per Income tax department article number 194 C, Income tax of 2% and surcharge of 15%

total amount of Rs. 516/- to be recovered from the supplier and to be submitted to Income tax

department and compliance to be presented.

7) Registers of chemical, glassware were not kept in the prescribed form by the department.

Concern registers contains entries only as per bills. There are no clear remarks about purpose of

utilization of chemicals/glassware. Compliance is to be presented by noting detailed remarks

about issuance.

Compliance is to be presented for audit by following above matters.

Paragraph No. 62 - About purchasing furniture – B.V.C. Paral

Furniture of Rs. 19100/- is purchased by medicine department as per voucher number 731

dated 13.11.2000. Following are the deficiencies in it:

1) Quotations were calling as per office letter number bvc/med/vnmc/96 to 100% dated

14.6.2000. There were four quotations received from suppliers. Accepted quotations from

suppliers were not sealed in the envelope as per Accounts Code Rule number 6.40 (1).

2) Clarification is to given for not buying furniture as per Government decision number

bks/1088/(2512)/Industry-6/Ministry, Mumbai dated 2nd

January 1992.

3) Why these quotations were not calling from Government authorized institute.

4) There is no detailed description about products in the quotation. There is no certainty

about

rates inclusive of taxes.

5) Furniture is purchased from M/S. Kothari furniture works, Mumbai and stamp receipt

indicating paid amount is not attached.

Compliance is to be presented for audit by clarifying above matters.

Paragraph No. 63 – about purchase of dry grass – B.V.C. Paral

Half- Margin Letter number 36 dated 16.3.2006 was sent to Animal breeding science

department for purchasing dry grass. Compliance of this Half- Margin Letter is obtained and not

accepted to audit.

1) Dry grass amounting Rs. 20686/- was purchased as per voucher number 1663 dated 31.3.2001.

Rate contract was calling by the college for purchasing dry grass but this was not available for

inspection in the audit. Clarification is to be given as to the unavailability of record for

inspection in the audit when this was a responsibility of Department head.

31

2) Rate contract sanctioned number is mentioned on the back side of the certificate of bill of

M/S. Dhiraj traders, Mumbai but order was unseen. Hence certainty can’t be given about rates in

the bill.

3) Total dry grass of 35519 Kg was purchased by the department in the year 2000-2001. But

the sanctioned copy was not kept by department head. It is not wise to say that compliance has

the details of demand to college hence is no approval. Purchase without signature of competent

authority is out of rule. Clarification is to be given about not taking the approval.

4) Remarks about purchase of dry grass are made in simple notebook and no signature of

program head was taken in the notebook. Hence there is no certainty about purchase of dry grass.

Similarly no delivery challan by suppliers could be seen indicating supply of grass. Clarification

is to be given for not taking signature of office In-Charge by taking remarks from the

department.

5) Clarification is to be given about not deducting income tax from the bill as per Accounts

Code Appendix V Section B Sub- Section 2 rule number 20 (K) which was a responsibility of

Pay and Accounts Officer. Income tax by 2% and surcharge by 15% total amount of Rs. 476/- to

be recovered from suppliers as per Income Tax rule article number 194 C and to be submitted by

challan.

6) Why the record was not presented for the audit which was a responsibility of Office In-

Charge as per Accounts Code Rule number 3.43. This is a serious matter and clarification is

necessary. Expenses amounting Rs. 20686 incurred on purchasing dry grass are kept in objection.

Paragraph No. 64 – About purchase of glassware – B.V.C. Paral

Glassware amounting Rs. 26821/- were purchased by Food hygiene department as per voucher

number 1267 dated 10/2/2001. Following are the deficiencies observed in it:

1) Glassware purchased from M/S. Laboratory furniture, Mumbai was purchased on the basis of

rate contract. However it was told that the respective rate contract file would not be available

for audit.

2) It was shown that the glassware were supplied by suppliers challan number 3125 dated

29/12/2000, challan number 3126 dated 29/12/2000 and challan number 3150. After

inspecting challans it was observed that the quantity was not mentioned in the challan. Hence

certainty can’t be given about obtained goods. Clarification is to be given as to basis on which

these goods are noted by the department.

3) Rates in the bill were not inspected as rate catalogue of sanctioned rate contract was not made

available by the department. It was told that the sanctioned rate catalogue is not available at

office. Clarification is to be given as to the sanctioned copy is not available with office which

is a unforgivable mistake. With this it was observed in the audit that the inspection of bills was

not happening as per the rule.

32

4) Clarification is to be given about not deducting income tax from the bill of suppliers which is

a responsibility of Drawing and Disbursing Officer/Pay and Accounts Officer as per the

provisions of Accounts Code Appendix 5 rule number 20 K. Income tax amounting Rs. 616/-

is to be recovered and to be submitted to the Income tax department.

Paragraph No. 65 – About registers being not kept in prescribed format by

medicine department – B.V.C. Paral 1) Half- Margin Letter number 33 dated 10/3/2006 was sent to medicine department.

Expectations are not fulfilled even if compliance is presented.

2) K.V. 171 stock register medicine is not kept in prescribed format as per Accounts Code Rule

number 27.2. Hence it was not possible to inspect the number of medicines received in the

year 2000-2001. Entries are made in the consumable register by department hence audit as per

appropriate columns was not carried out.

3) Medicines of Rs. 10911 as per voucher number 1693 dated 31.3.2001 and of Rs. 23056/-

as per voucher number 1704 dated 31.3.2001 were purchased. Inspection could not carry out

as medicines purchase of thousands of rupees was not entered in the prescribed format but in

consumable registers.

4) K.V. 172 register of Daily issue of medicine to patient was not kept in prescribed format as

per Accounts Code Rule number 27.2 (2). Inspection as per prescribed columns couldn’t carry

out as these are kept in consumable registers. Entries as per case papers couldn’t taken since

registers were not there as per format. Hence case papers were not made available for

inspection. Instead of an appropriate answer some general answers were given in compliance.

Expense of medicine purchase is shown in 1 day. Clarification to be given about this. Every

month end balance was not drawn as per the rule. Signatures of medical officers were not

taken after inspections. Responsibility of confirming if medicines are appropriate and signing

with date was not observed. Clarification to be given by medical officers about this.

5) Details of patients with fees couldn’t be checked as K.V. 173 register of collection of fee

was not kept in prescribed format as per Accounts Code Rule number 27.2.

Not keeping registers for financial transactions is serious and it was observed that

calculation was kept by taking appropriate decisions.

6) Important register - K.V. 174 register of expiry date of medicines was not kept in the

prescribed format as per Accounts Code Rule number 27.2. This matter is serious. It is

necessary to keep this in prescribed format of Government. It is necessary to analyze expiry of

medicines by medical officers and should be given to suppliers for exchange. Such actions were

not carried out by department. Hence inspection of medicines as per rule couldn’t carry out in

the audit.

It was observed that the Department head has no control on above matters. All registers

mentioned above are important. Compliance to be presented by taking appropriate actions.

33

Paragraph No. 66 – About serious deficiencies in Chemical register

Half-margin-letter number 27 dated 4.6.2006 was sent to Gynecology department.

Expectations were not fulfilled in the compliance. Compliance was presented by giving some

general answers.

1) Chemical registers were not kept in prescribed format by department. Clarification to be

given about not keeping registers in the prescribed format when it was a responsibility of Office

In-Charge as per Accounts Code Rule number 3.1. Action of keeping registers in the prescribed

format was not carried out even after 5 years.

2) General register called E.T.T. maintained by department was kept. No prescribed columns

were observed in the register. There is no certificate and sign by Office In-Charge by writing

page number on the concern register.

3) Chemical material of lacks of rupees was registered in a general register called E.T.T. But

there is no signature of Office In-Charge by making sure about receipt of this material. Hence

there were complications for checking in the audit.

4) There are no details of received goods with price as registers were not having columns.

Voucher number and amount was entered at some places. However there is no registration of

description of received material with quantity. Hence in the audit certainty of material as per bill

can’t be given.

5) There are no details about material utilization in the E.T.T. register. Hence there is no

confirmation in the audit about receipt and utilization of material. There are no signatures by

office in-charge. Audit observed that it was complete negligence about it.

6) Office in-charge did not make sure if chemical material for the year 2000-2001came.

There are no signatures till date even after passing 5 year. Receipt should be presented by

analyzing materials received by the department for the year 2000-2001.

7) It was observed in 1st glance that E.T.T register is not of office. There was no certainty as

it was not having stamp of certified office and signature of office in-charge. Audit was checked

even if registers were not in prescribed format as there was no option.

8) As per Accounts Code Rule no 7.10 by annual certificate of inspection of stock by office

in-charge was not registered. Action was not taken as per the rule.

There were serious deficiencies observed in the above register. Office in-charge should

pay attention and register with clarification to be presented by updating all the details. Till then

audit cannot accept expenses registered in the register.

Paragraph No. 67- about purchase of loose grass – Mumbai P.M. Paral.

1) Half-margin-letter no 25 dated 1.3.2006 was sent to gynecology department for

purchase of grass. Compliance answer of this Half-margin-letter was not common and final

compliance was not presented.

34

2) Loose Grass was purchased of Rs. 22140/- as per voucher No. 1500 dated 28.3.2001

and college has made a rate contract for this purchase. Concern rate contract copy was not

available for inspection and hence couldn’t be audited. Clarification is to be made as all

documents were not shown even if this was a responsibility of the department.

3) Grass was purchased on daily basis from Mr. Mahipat Bhikaji Waghmare, Mumbai.

Such entries are made in the register. However there is no signature of office In-Charge by

ascertaining things. There are no details in the register about purpose and receipt of this grass.

Clarification is to be given as because of this there was not a certainty about receipt of the grass

in the audit.

4) There was answer about taking signatures of office In-Charge in the compliance.

Clarification is to be given about ignorance in signing and not signing time to time even when this

is a responsibility of office In-Charge.

5) Grass was purchased of Rs. 13650/- as per voucher number 1501 dated 28.3.2001.

However rate contracts were not shown. Hence inspection as per rule was not done in the audit.

Clarification is to be given about not showing complete acceptance document by the department.

Loose grass purchase of Rs. 22140 and grass purchase of Rs. 13650/- are objected.

Paragraph No.68 About purchase of chemicals mumbai, v.c. paral

Half Margin letter no 24 date 1 – 3 – 2006 is sent to Animal Science Department,

compliance is not convincing to audit.

1) Chemicals were purchased from M/s Ammy Chemicals Mumbai as per voucher 1491 date 28 /

3 / 2001 for Rs. 20460/-Chemicals was purchased rate contract but concern rate contract copy not

present for audit.

2) However the said purchases are made on rate contract but it was not made available for the

audit. Since files of rate contract are not submitted for the audit, rates of bills couldn’t be ensured.

Explain why the department didn’t submit rate contract for audit.

3) Chemicals were purchased but not entered in the prescribed form. Instead entered in ETT

register. Similarly entries are not properly maintained.

4) Entries in ETT register are not signed by head of office even after five years, which shows no

control of office. This is serious and explain why head of office does not ensure from time to time

about the material received.

5) Remark is not entered in ETT register about what purpose the chemical was used for. Hence

audit couldn’t ensure if the chemical was used right. Similarly head of office has not signed about

use of chemicals. Explain.

Amount of Rs. 20460/- on purchase of chemicals is held up subject to the objection.

Paragraph No.69 About purchase of overhead projector, mumabi v.c. paral

While purchasing overhead projector dairy science department didn’t observe following rules.

1) While purchasing the projector as per voucher 1877 date 31 – 3 – 2001 for Rs. 10145/- in

35

the notice for calling quotations no. 32 / 2001 date 3 – 3 – 2001, sufficient period for

submitting quotations as per accounts code rule no 6.41 was not given to the suppliers.

2) As per accounts code rule no. 6.40 quotations were not accepted from the suppliers in

sealed envelopes. Therefore confidentiality / secrecy was not maintained.

3) How quotations were received only on one day 12 – 3 – 2001, while there are three

different quotations of suppliers. Name and address of the suppliers were not found on

their envelopes. Still how they were received? / accepted?

Explain why objection was not taken while opening the envelopes?

4) Compliance is submitted as per Half Margin letter 19 date 28 – 2 – 2006 the compliance is

not acceptable to the audit.

5) Department has noted that the projector is received from the Electronic Emporium

mumbai as per their bill no: P Z 2141 date 19 – 3 – 2001. But delivery challan is not

shown to the audit.

6) Supplier was paid Rs. 10145/- as per cheques No. 846790 date 31 – 3 – 2001. But the

suppliers no. and date of the receipt of the cheque is 7496 / 6 – 9 – 2001. Explain why

there is so much delay.

7) Accounts department year 2000 – 2001 accounts continue for the next four / five months

and are closed as per oral instructions from the comptroller Kokan Krishi Vidyapeeth.

Therefore cheques are drawn late. Explanation for this from the comptroller along with

the explanation from the concerned be obtained and compliance be submitted.

Paragraph No.70 About purchase of chemical glasswares

Half Margin letter No. 26 date 1 – 3 – 2006 has been sent to the department of Animal

Science Department compliance is not acceptable to audit.

1. Department has purchased chemical glass wares as per

Voucher No. 1384 date 20 – 2 – 2001 for Rs. 22470/- but seems that implementation of

rate contract made by the university is not done. Explain Chemical glass wares were not included

in rate contract done by university.

2. While the University was doing rate contract was the demand for chemicals placed? Demand

doesn’t seem to be placed for the chemical needed. Explain.

3. Why quotations were not accepted in sealed envelopes as per accounts code rule no. 6.40

while purchasing above? Hence secrecy was not maintained.

4. While examining registers of chemicals glass wares if is found that the entries of chemicals

used are absent. Hence audit couldn’t verify.

5. Income tax is not deducted as per rule from the bill of M/s Modi and Modi Mumbai.

6. As per subsection 1 rule 20 K of appendix 5 section of accounts code bill of the supplier is not

passed deducting Income tax.

36

7. Income tax 2% and surcharge on it 15% total Rs. 516/- be recovered from the concerned and

paid to Income tax department. And final compliance be submitted.

Paragraph No.71 About registers not in prescribed form and incomplete

entries 1) Stationary registers, consumable register, chemical glass wares register submitted by dairy

Science department aren’t maintained in prescribed form.

2) Explain why head of department have not maintained registers in prescribed form as per

accounts code rule no. 3.1 to 3.5.

3) As per half margin letter No. 22 date 28 – 2 – 2006 sent demand for registers in prescribed

form is placed. Why even so many years after demand registers in prescribed form aren’t

maintained. This being responsibility of head of department explain why it is avoided.

4) Since registers are not is prescribed form audit couldn’t examine material purchased and its use

as per rule.

5) After distribution / use of material signatures of head of department are not obtained and

examined. Hence fore care be taken to make proper entries and take signatures.

6) Head of department has not examined and certified registers as per provision of the accounts

code rule No 7.10 was the material entered on time? Are there entries of use? Is remaining

material checked? As per rule this is the responsibility of department head. Hence rectifying

above compliance be submitted.

Paragraph No.72 About writing off dead stock

Following shortfalls were found about writing off dead stock of dairy science department.

1) While examining dead stock register as per half margin No. 21 date 28 / 2 / 2006 as per letter

no – BVC/Gen./Dead Stock/ 2766 date 26 – 5 – 2004 it was found entered stating write off is

made on pages 1 to 56 office stamp is put on it but head of office has not signed it.

2) While complying the half margin letter the said write off material noted in dead stock register

is said to be cancelled as per letter no BVC/ Gen. / Write off / 4134 / 04 date 15 - 6 – 2004. Hence

write off has not taken place and no signature of head of office submit explanation for cancellation

of write off.

3) Head of the office does not appear to have taken action as per accounts code rule 19.1 to 19.6

4) Is not cost of material entered in dead stock register priced as per rules while writing off?

5) What are the decisions taken by head of office for auction of the material?

6) While writing off the material were the objects checked and the report submitted to higher

authorities?

7) Are the objects written off, disposal off?

8) Office head shall explain how on what basis write off of the material was done before

inspecting the same and why cancelled subsequently?

9) Since dead stock is not examined audit couldn’t ensure about the safety of the material.

37

10. As per the accounts code rule 3.18 security deposit is required to be taken from those who

have possession of the dead stock. Explain why Rs. 5000/- as security deposit not taken and

compliance be submitted taking further action as per rule.

Paragraph No.73 About in complete entries in dead stock register

While examining dead stock register of dairy science department following short falls are

found.

1) A half margin letter no. 21 date 28 – 2 – 2006 was sent. Certificate of having examined dead

stock for the year 2000 – 2001 is not entered in the register.

Office head in the half margin letter has mentioned that the inspection has no taken place. This

is serious and explain why no checking of the dead stock took place even after the five years.

2) As per accounts code rule No. 7.9 office head is required to check dead stock physically and

certify stating dead stock is right and in good condition as per the dead stock register. Explain

why this is not done?

3) Controlling officer has to examine dead stock and send a copy of certificates to that effect to

comptroller before 15th

of April every year. This procedure has not been followed as per rule.

4) Signature of the office head is not obtained on certificate entering numbers on pages of the

dead stock register. Register be ensure to be correct with pages certificate be entered.

5) Dead stock register is in continuation from year 1964 and is worn out. The register is very

important and requires binding. Next action be taken and compliance be submitted.

Paragraph No.74 About shortfalls in main cash book k.v. 22

Following irregularities have been found while examining main cash book.

1) As per accounts code rule 3.51(3) pay and accounts officer has to check each entry of vouchers

after entering it in cash book and initial it and put his signature after entering daily expenses. At

many places signatures are avoided checking the entries. Explain this.

2) Expenditure vouchers no. 1609 to 1971 are not initialed checking debit vouchers. Similarly

stamps / seal is not put where pay and accounts officer has signed.

3) Pay and accounts officer has not signed expenditure vouchers entered in January 2001.

Explain how expenditure was allowed / sanctioned without entries in cash book checked and

signed.

4) As it is required as per accounts code rule 3.12 for pay and accounts officer to reconcile cash

book and bank passbook at the end of every month reconciliation of April 2000 is not entered.

Similarly reconciliation for September / October / November / December / January 2001 is

done and entered but pay and accounts officer has not signed it for having checked the same.

In conclusion it is found that the cashbook entries are not regularly entered and checked which

is serious compliance be submitted at the earliest.

38

Paragraph No.75 About not entering vouchers in cash book

While examining the main cash book it is found that in the cash book K. V. 22 all the vouchers

entered are not entered serially though required as per the rule.

2) Debit vouchers 1972 date 31 – 3 – 2001 for Rs. 1700/- and 1973 date 31 – 3 – 2001 for

Rs. 2000/- are not entered in the cash book which is a serious matter. Explain.

3) The said vouchers while stressing are in files and pay and accounts officer has signed it with

remark “pass” for payments”, but the same are not entered in the cash book. Explain why this

is so.

4) As per accounts code rule No. 3.50 expenditure in full year is to be entered in the cash

book by the pay and accounts officer. Why entries were not entered in cash book as required

by the rule?

5) Explain how despite incomplete entries in the register in the year 2000 – 2001 pay and

accounts officer reconciled the expenditure.

Paragraph No.76 About irregularities in service books

Examined service books of officers, staff of agriculture research centre Karjat for financial

year 2000 – 2001 found following irregularities

1) As per Maha. Civil Service Rules 1981 Rule 11 every employee while joining the service has to

take certificate of fitness from district medical officer entered in the service book as per rule 16.

But in case of some employees certificate is taken of rural hospital instead of district surgeon.

Explain why this is so.

2) As per rule 41 it is required for the office head to show service books to employees every year

and check and sign it. Similarly second copy of service book has not been given to each

employee, though as per rule it is mandatory. Explain properly and compliance be submitted.

Example:

1) Shri. A . P. Repale Rice Brider

2) Shri. R. M. Mahadik

3)Shri. R. R.Ghag

Paragraph No.77 About irregularities in accounts of department of entomology

Examined accounts of Entomology Department for the financial year 2000 – 2001 and

found irregularities

As per voucher 550 date 31 / 10 / 2000 Rs. 10,360/-. As per rule 6.25 daily B attendance

sheet is required to be maintained for the work done on daily basis. But it is not maintained.

Hence couldn’t ensure properly about the work done and about the expenses incurred.

Similarly, approved list of laborers’ of Gram Panchayat, Nagarpalika or Tahasildar is not

made available, 7 / 12 extracts of the land of which work was done were not made available.

Acknowledgements of work done from the concerned farmers on whose land work was done were

not made available for audit. Similarly a list of selected farmers on whose farm experiments are to

39

be done is required to be ready but it is not seen prepared. Hence audit couldn’t ensure if the

expenses are incurred judiciously. So Explanation be given to audit. Till then the amount Rs.

10,360/- is held up subject to the objection.

Paragraph No.78 About shortfalls in purchase of material in the department

of agri. economics 1) A computer is purchased for Rs. 27,900/- as per voucher no. 1150 date 31 / 3 / 2001 from

Manoras Technology, Pune.

2) M. P. Computer and UPS is purchased for Rs. 72,000/- as per voucher no. 1149 date 31 / 3 /

2001(M/s. InfoTech Computers, Sangli). But before purchasing above both objects though

mandary, as per accounts code rule 6.40 tenders don’t seem to be calling from bidders / suppliers

said expenditure is done on the basis of comparative charts sent by the university. Hence audit

couldn’t ensure if tender process was done or not. Similarly though required a budget is not

prepared for the total purchases to be made in the financial year 2000 – 2001. Similarly

comptroller has not given his opinion about the budget as per rule 6.45. Therefore it appears there

is avoidance of tender process. Similarly on the basis of only tender above Rs. 50000/- purchases

of lacks of rupees are made which shows calling tenders is avoided. Ensure about this. Similarly

due to this benefit of competitive rates is not obtained.

Similarly as per accounts code 5 rule – 20(K), 2% Income tax and surcharged is not

seen deducted. Therefore Rs. 642/- and Rs. 1656/- respectively be recovered from the concerned.

Similarly total cost of Rs. 99900/- of material purchased is not allowed since it is not done in a

proper way.

Paragraph No.79 About irregularities in immovable property register(ipr)

Examined Crop pattern research area is movable Property Register for the financial year

2000 – 2001 and found following irregularities in it.

1) Dead Stock movable property register of crop patterns research areas is required to be

maintained as per K. V. rule 7.8 (4) 14.8 and 27.2 (1) (9). However it is not maintained in

prescribed form as required. Similarly all the objects entered in the register have to be listed and a

list of remaining objects (balance objects) has to be prepared and is required to be certified by the

competent authority to the effect that these objects are in good conditions. Explain with valid

reasons and compliance be submitted to audit.

2) Land Register of the department was not made available for audit. It is not maintained as

required as per rule K. V. 85, 6.67(3). Hence couldn’t ensure how much land is in possession of

the department. It be made available and compliance be submitted.

Paragraph No.80 Agriculture research centre, mulde

As per voucher 13 date 25 / 5 / 2000 Rs. 65,500/- where spent organizing training on

fishery development in sweet water.

40

1) Officers staff related with training are paid honorarium but if this amount is included in bill or

not cannot be ensured as the said papers are not made available.

Sr

No Name Educational Qualifications

Honorarium

Amount Rs.

Income Tax

Amt Rs.

1

Dr.

Jamadagni Grass Technology 1400 280

2 Dr . Pawar Agricultural Technology 1000 200

3

Professor

Sawant M.Sc. Fisheries 7700 1540

4 Shri Bhosale B.Sc. Fisheries 18800 3760

Total 5780

Since required papers aren’t shown to audit Income tax be recovered and paid to the government

department.

As per government directives those must be called to impart training who are expert in the

subject Shri. Jamdagni and Pawar are not the experts, in this subject. Explain how they imparted

training when they are expert in agriculture, Till then the amount Rs. 2400/- is disallowed.

Paragraph No.81 Agriculture research centre, mulde

As per voucher no. 51 date 4 / 7 / 2000 Rs. 1, 67,729/- are spent on binding of grafts on mango

cashew trees, from the revenue income. Examined tender process on the basis of this bill and

found following unforgivable shortfalls.

1)The information is tenders were calling invited for mango cashew graft binding through tender

notice in daily Ratnagiri Times and Tarun Bharat on 24 – 4 – 99 and 26 – 4 – 99. Actual

newspaper was not shown. Hence could not ensure the date of publication.

2) Notice was published on 24 – 4 – 99 and tender was accepted on 28 – 4- 99. It was decided to

bind 50,000/- mango grafts and 1, 50,000/- cashew grafts estimated total cost of which is Rs. 8,

90,000/-. For this as per accounts code rule 6.41 a period of 45 days is required. But accepting

tender on 28 – 4 – 99 only a very small period of 4 days is given. Out of rule process is followed.

3) Total 5 contractors offered a rate of Rs. 4.10 for every saleable graft of cashew. All the tenders

are seen bearing the same handwriting of only one individual. As per accounts code rule no. 6.40

tenders are not sealed. All the tenders bear the same rate. Hence confidentially is absent in this

process. Had there been confidentiality publishing of notice in all newspapers as per government

directives and period 45 days given the university could have been benefited of low rates. The

whole process is followed out of rule.

4) Two contractors offered a rate of Rs. 7/- per graft of mango. The rate is same as mentioned in

above paragraph no confidentiality is observed tender process is irregular.

5) Detailed description of grafts to be bound as per terms and conditions of the tender and saleable

bound grafts is made available from office report as per the following.

41

Sr No. Name

Grafts to be

bound

Saleable

Bound Grafts Difference

Mango Grafts

1 Shri Fernandis 35000 21608 Less 13392

2 Shri Palav 15000 13435 Less 1565

Total 50000 35043 Less 14957

Cashew Nuts Grafts

1 Shri Fernandis 30,000 18638 Less 11362

2 Shri Bagave 30000 26204 Less 3796

3 Shri Dhande 30000 19750 Less 10250

4 Shri Gavade 30000 22636 Less 7364

5 Shri Yeram 30000 20448 Less 9552

Total 1,50,000 107676 42324

Contractor has not bound total 57281/- saleable grafts of mango and cashew as per terms

and conditions of tender notice. Similarly water manure twelve bags have gone waste.

6) Output of saleable grafts record of remaining grafts after sale of grafts is not shown. A chart

without signature is submitted for the audit. From this it is understood that a large quantity of

unsold grafts are there in stock. But since papers of sold grafts are not shown, recovery needs to

be done.

Mango grafts = 3500 x 7 = 24500/-

Cashew graft = 9847 x 3.60 = 35449/-

Total amount to be recovered = 59949/-

The amount to be recovered and credited to government.

7) Tender is sold at Rs. 25/- each. As per government no BKS / 1088 / (2512) Industry – 6 date 2 –

1- 1992. Cost of the tender set is Rs. 250/- each. Reality being this only Rs. 25/- charged.

Difference amount be recovered. Details of sale of tender set.

Contractors = 7 x 250 = 1750

Contractors = 7 x 25 = 175

----------

Total = 1575

Fixing the responsibility of the concerned Rs. 1575/- be recovered and credited to

department of government.

Paragraph- 82 About Irregularities in Purchase Of Material

Voucher No. Date Amount Details Paid

738 4.1.2001 5041/- Purchase of stationery

Asgarali Haidarali

And Sons, Karjat

42

The stationary purchases are made as per the table shown above. However, as per the Rule

6.38, it is essential to call three tenders before making any purchases.

The relevant reasons for why the tenders were not calling should be furnished in the audit report.

Since the purchases were made as per the comparative rate tables of Krishi Vidnyan Kendra,

Karjat without calling tenders, thereby violating rules, hence it was difficult to ascertain whether

the purchases were put to good use or not. As the tender were not called, the stationary was not

purchases as per the market rate. Hence, the benefit of getting competitive bid could not be

availed.

Hence the amount of Rs 5041 will remain within objection till necessary relevant reasons

regarding the unlawful purchases are furnished for the audit.

Paragraph No. 83:- Irregularity in Material purchases.

Following irregularities were seen during the scrutiny of accounts in the financial year

2000-2001 at the irrigation department Agriculture and Engineering College, Dapoli.

1) Voucher number 209/23.1.2001. Pumps worth Rs 5626/- were purchased from Vichare Pumps,

Dapoli without calling tenders.

2) Voucher number 210/23.1.2001. Purchases to the tune of Rs 8187/- were made without calling

tenders.

Relevant reasons have to be submitted as to why the purchases were made when it is

unlawful to make purchases without calling quotations/ tender. As per the Rule 6.38, it is essential

to call three tenders before making any purchases. Hence, the purchases are termed as irregular

and would not be fit for audit. Hence, the total amount Rs 13,813/- that went into buying the

above mentioned stationary is being refused/disagreed.

Paragraph No. 84:- Irregularity in service book. Following irregularities were found while evaluating accounts as well as service book for

2000- 2001 at the Associate professor college of Agriculture Engineering and Technology, Dapoli

As per the Rule 1981, 16 of the Maharashtra cinel Service rule, it is essential to put in

details of medical check-ups in the service book. But this has not reflected in the service book of

some employees. Reasons should be furnished about them.

For example: 1) There is certificate issued by Anjali Ravindra Bhuvad of Rural Hospital, Dapoli,

but the same is not attached to the service book.

2) There is certificate issued by Chandrashakh Lalchand Raut attendent. But reasons should be

furnished to why the certificate was not taken from civil surgeon, medical officer, Ratnagiri.

3) As per Rule 41, it is essential for an office head to show books every year and take signature

from employees about it. But this procedure was not followed. Relevant reasons need to be

submitted.

4) Similarly, when it is essential to show cases of retirement along with specimen number 124,

125 register book, reasons should be furnished as to why the rule has not been followed.

43

Paragraph- 85:- Hostel department's daily labour-sheet not made available.

1) Voucher Number 841/5.12.2000. Kamalakar Sahadeo Jangan worked as security guard for 30

days. Total Rs 1230/- (Per day Rs 41/-)

(2) Voucher Number 841/5.12.2000. Govind Babu Desai worked as security guard for 30 days.

Total Rs 1230/- (Per day Rs 41/-)

However, both the workers didn’t provide details of their work in the daily labour-sheet.

The labour sheet was not made available at the time of audit. Hence, the total expenses of Rs

2460/- made on both workers could not justified in the absence of relevant details. Hence the

amount of Rs 2460/- will remain objectionable.

Paragraph- 86:- Permission was not obtained for making purchases.

Following irregularities were seen while checking account of hostel department for the

year 2000-2001

As per Voucher Number 1610/Date 31.3.2001, acid worth Rs 5000/- was bought from

Apna Bajar, Naigaon Mumbai Cooperative Grain Store. But against Rule 2.19, the permission of

competitive authority along with estimated expenditure note was not made available at the time of

audit. Hence, it could not ascertain as to why the purchases were made without permission.

Hence, total amount Rs 5000/- has been refuted.

Paragraph- 87:- Animal fodder and factor purchase stock register:

Following lacunas were seen while assessing the accounts of Animal Rearing Department

for year 2000-2001.

1) As per the Voucher number 1640/Date 31.3.2001, animal fodder and factor, worth Rs 37,204/-

were purchased from Maharashtra Agro Industries Development Corporation. But it could not be

ascertained whether the purchases were appropriately used or not. As per Rule 7, it is essential to

maintain a register but the same was found incomplete, missing details here and there, hence it is

difficult to guarantee whether animal fodder and factor were put to proper use. Similarly,

acknowledgment with stamp ticket for receipt of amount given towards the purchases was missing

at the time of audit. Hence the officials concerned should furnish reasons about the lacunae seen

and till then the amount Rs 37,204/- will remain within the range of objection.

Paragraph- 88:- Acknowledgement receipt not made available.

During an evaluation of amount entries made in the poultry cash register 2000-2001 book

number 6 at the Agriculture Research Station, Shirgaon, the acknowledgement receipts against the

entries made in the cash book were not made available at the time of audit. A list of such amounts,

acknowledgement receipts of which are missing, is enclosed herewith. Submit concrete reasons

for audit.

As per the list of objections 1) there is discrepancy in the amount spent towards LIC,

professional tax and income tax and the amount entered in cash book. The difference in between

them is of Rs 5797/-. Hence, submit convincing reasons about this to the audit. Similarly, cash

44

book shows entries of such amounts but the acknowledgement receipts that the said amounts are

paid are missing. Since their acknowledgement receipts are not available, the amount could not be

considered in the audit.

Moreover, in audit for the year 1999-2000, the objection is raised that the service book of

Smt D D Payre clerk shows that between 1995 and May 10, 2002, the misappropriated sum

Rs 3,25,805/- is recovered and an interest of Rs 1,91,938/- was also paid by her towards the same.

However, relevant documents to substantiate this are not available.

Despite this, relevant reasons should be submitted as why the acknowledgement receipts for Rs

96494/- were not taken for the year 2000-2001. Till then, the amount of Rs. 96,494/- will remain

within objection.

Sr

No.

Cheque

No.

Date Total

Amount

Details Amount Amount

entered in

Cash

Book

Difference Date on which amount

deposited

1 39060 1.7.00 105979 L.I.C. 5262 4735 527 Shown Deposited with

interest and difference on

24.2.03 but could not

validate

2 33982 1.3.00 120335 Proffession

Tax

2690 2690 - Shown deposited on

8.12.2000

L.I.C. 5262 4735 527 Shown deposited on

8.12.2000

3 28030 1.3.00 119096 Proffession

Tax

2790 2790 - Shown Deposited in cash

book on 7.3.01

Income

Tax

874 874 - Shown deposited in cash

book on 7.3.01

L.I.C. 5726 5199 527 Shown deposited in cash

book on 7.3.01

4 36551 4.4.00 113098 L.I.C. 5262 5262 - Shown deposited in cash

book on17.4.2000

5 36566 29.4.00 105195 L.I.C. 5262 4735 527 Shown deposited in cash

book on 5.5.2000

6 36587 1.6.00 112424 L.I.C. 5262 4735 527 Shown deposited in cash

book on 12.6.00

7 39078 1.8.00 111546 Profession

Tax


11.8.00


11.8.00

Income

Tax


11.8.00

8 43253 30.8.00 998157 Profession

Tax


13.9.00

Income

Tax


13.9.00


13.9.00

9 43284 29.4.00 114659 Profession

Tax


11.10.2000


11.10.2000

45

Income

Tax


11.10.2000

10 33960 1.11.00 121287 Profession

Tax


book on 8.10.2000


book on 8.10.2000

Income

Tax


book on 8.10.2000

11 35766 1.1.2001 120564 Profession

Tax


book on 8.1.2001


book on 8.1.2001

Income

Tax


book on 8.1.2001

12 35796 1.2.2001 118464 Profession

Tax


book on 13.2.2001

Income

Tax


book on 13.2.2001


book on 13.2.2001

Total

96494 90697 5797

Paragraph- 89:- Irregularities in the Dead Stock And Movable Proparty

Register. Following irregularities were found during the inspection of dead stock and movable

property in the register for the year 2000-2001 at Fishery College, Shirgaon, Ratnagiri.

1) Against Rule 7.8 (4), the dead stock movable property register was not maintained the

prescribed format.

2) In the dead stock register, it is necessary to keep an index and make entries about purchases

made and work out pagination (page number) accordingly.

3) Against Rule 7.9, the competitive authority has not verified and remarked whether the dead

stock is as per the entries made in the register which the authority has to do at the year end.

Relevant reasons should be submitted and the gaps should be fulfilled.

4) Similarly, a competitive authority need to submit a duly attached copy to comptroller, Dapoli

University at the year end (on or before April 15) that all stock articles are in good state. But the

same has not been followed. Relevant reasons should be submitted for the audit and gaps should

be fulfilled.

Paragraph- 90:- Agriculture Research Station, Mulade.

As per voucher number 52 dated 14.7.2000 and voucher number 54, dated 14.7.2000,

fertilizers worth Rs 33,763/- (through oil palm scheme) and worth Rs 49748/- (through revenue

generation) - accounting for a total of Rs 83511/- were purchased.

46

1) Purchases were made at regular interval through quotation. But despite the transaction was over

Rs 50,000, the process of calling tender is avoided.

2) The two quotation through which the purchases were made do not have a seal. Hence, three is

breach of confidentiality.

3) As per Accounts Code Rule 2,6, 2.7 subsection 5, Rule 20 (k) and Income tax Rule 194, 2 %

income tax, Rs 1670/-, and a surcharge amount Rs 251/- total Rs 1921/- should be recovered from

the contractor and submitted.

4) A 2 % income tax should be recovered from the contractor who raised mango and cashew

crops. Reason should furnish as to why the income tax was not recovered from fertiliser providing

contractor.

Paragraph- 91:- Stamp receipt (acknowledgement) not made available.

Sr

No.

Voucher No. &

Date Amount Details Paid

1 632/2.12.2000 9990/- Stationary Om Sai Stationary Ratnagiri

2 668/15.12.2000 10237/- Car, Repairs

1] 3960/- H.K.Auto Ratnagiri

2] 6277/- International Auto

Ratnagiri

3 1137/31.3.2001 42172/-

Purchase of Carpet

for Auditorium 1278

x 33 Rupraj Furniture Ratnagiri

Total 62399/-

As per the table shown above, irregularities are seen when accounts for the year 2000-

2001 were assessed. As per Form number K V 48, Rule number 412, it is necessary to use a

revenue stamp for acknowledgement receipt when the amount to be acknowledged is more than

Rs 500/-. But acknowledgment receipts with revenue stamps were not made available for the

above mentioned purchases at the time of audit. Furnish relevant reasons; Till then the amount of

Rs 62399/- remains within objection.

Paragraph- 92: - Lacunae at National Service Scheme camp

As per voucher number 1117/dated 31.3.2001, Rs 3694/- were spent. For year 2000-2001,

it was shown that as many as 100 students and two professors from Fishery College, Shirgaon

were present at NSS camp held Sakhari Nata, Rajapur. But the list of students who were said to

be present at the camp is not made available. Hence the veracity of the same could not ascertain.

Similarly, a certificate from Sakhari Nata grampanchayat that a camp was held in their village on

20.1.2001 is not made available. Hence the amount of Rs 3694/- said to be spent on cleanliness

drive taken at the NSS camp has been put within objection it till gaps are fulfilled.

47

Paragraph- 93:- Irregularity in the purchases of Material.


667 15.12.2000 7110/-

Purchase of

Chemicals

Soham

Agency

Chiplun

Total 7110/-

As per the table shown above, chemical worth Rs 7110 were purchased. But as per the

Rule 6.38, it is essential to calling three quotation before making any purchases.

The above purchases were made without inviting quotation. Hence whether the chemical were

purchased as per the market and put to proper use could not be ascertained. Similarly, as per

chemical register K V Form number 171 Rule 27.2(1), it is essential to keep a register of the daily

usage of chemical which has not been done. Hence, the amount of Rs 7110/- made towards the

purchases of chemical has been put under objection.

Paragraph-94 :- Irregularity in the muster roll/ attendance book.

Sr

No.

Voucher

No. Date Amount Details

1 205 4.7.2000 1725/-

1] Noukanayam 15441/615/- [Vinayak Malkar]

2] Hostel 30 x 37 =1110/- [Suhas Gopal

Kamble]

2

Hostel

30x37 - 1110/- Suhas Gopal Kambale

As per the table shown above, expenses were made on the above mentioned works. But as

per the attendance sheet entry book Rule 11.9 and K V Form number 93, the daily labour sheet of

related work is not maintained. Hence it could not be evaluated how the work was carried out and

what methodologies were used at the time of their audit.

Relevant reasons should be submitted and gaps to be filled till then the amount of Rs 1725/- has

been put under objection.

Paragraph- 95:- Irregularity in the purchases of articles.

Sr No.

Voucher

No. Date Amount Details Paid

1 1143 31.3.2001 29623/-

Purchase of Glass jar. [1] 22

x 795= 17490/-[2] 12 x

1125 = 13500/- [3] 1 x 524

= 524/- Total 29623/-

Soham

Agency,

Chiplun

2 1085 31.3.2001 12031/- Purchase of material

H.L.

Enterprises

Chiplun

Total 41654/-

48

As per the details shown in the table, it is mentioned in the approval file that the articles

were purchased as per the rate contract. But violating the accounts code, no tender were calling

for making purchases of these articles when it was pertinent to do so as per the accounts code rule

6.40. The said expenses were made based on the approval granted by the university. The copy of

the rate contract was not available at the time of audit. Hence it is difficult to gauge whether the

articles were purchased at the comparative market rate \ or not. Similarly, comptroller has not put

his remarks about the purchases of these articles in the estimated annual budget violating Rule

6.45. Hence relevant reasons need to be submitted as to why the purchases of these articles were

made without calling tender and when the quotation of the same was not available. Till then,

amount of Rs 41,654/- has been put under the objection.

Paragraph No- 96:- Irregularity in the service book.

Following irregularities were observed when accounts for the year 2000-2001 were assessed.

1) Information about the Employees retired in 2000-2001 is not maintained in the prescribed

format. a) As per form number 124, Rule 13.11, it is essential to keep a register of Pension

payment order but it is not kept. b) As per Form number 125, Rule 13, 12, it is essential to keep a

register of gratuity payment order register but the same is not maintained. Since these registers

providing important information about retired employees were not available at the time of audit,

hence it could not verified. Relevant reasons need to be submitted and gaps need to be fulfilled.

2) As per Maharashtra civil Service Rule 41, office head should show service book to the

employees every year. The employees after verifying all details mentioned in the service book

need to submit the related certificate to the authorities concerned toward the end of September.

Similarly, a second copy of the service book should be given to the employees which have not

happened. Relevant reasons pertain to above irregularities need to be given for the audit.

Paragraph No-97 :- Agriculture Research Station, Mulade has purchased pesticide and fungicide.

Details of purchases:

1) As per voucher number 245/ dated 09.3.2001, pesticides worth Rs 11,635/- were purchased

from Mahalaxmi Sheti Vikas Kendra.

2) As per voucher number 246/dated 9.3.2001, pesticides worth Rs 12,825/- were purchased from

Taluka Kharedi-Vikri Kendra.

3) As per voucher number 249/dated 17.3.2001, herbicides worth Rs 29,771/- were purchased

from Prabhu Agency, Kudal.

A) Why tender were not calling when the total purchase amount exceeds Rs 50,000. Explain.

B) Why purchases were made from Mahalaxmi Sheti Vikas Kendra when the same firm is not

included in the quotation. Explain.

C) Why two separate quotation were called for purchases of pesticides and fungicides.

D) Why the quotation were not sealed as per the account code Rule 7.7 and 6.40

E) Recover 2 % income tax Rs 1085/- and surcharge Rs 163/- total 1248/- and submit the same

49

Paragraph 98:- Agriculture school, Lanja.

Following suggestions are made after observing discrepancies in the receipt book kept at

the store department.

1) Those who purchased agriculture produce and paid money were not given receipts as per the

accounts code rule 3.10. Furnish reasons for not administering receipts and the list of such

unsolicited receipts are given here.

2) Why the action was not taken for not using double sided carbon copies while dispensing

receipts

3) Why receipts exceeding Rs 500/- were not attached with a revenue stamp of Rs 1. There is no

mention of such receipts.

4) As per receipt book register specimen K V 3, the same is not submitted for audit.

5) As per accounts code rule 3.10, it is necessary to make use of scroll form K V 5 to mention

details of receipt but such form is not being used at all. Form K V 5 should be used

6) Several receipts are not duly signed by competent authorities. These officials should be held

accountable for not doing the same.

Year 2000-2001

The list of receipts not audited.


Amount

Rs.

1 117-136 3.4.2000 87

2 139 4.4.2000 635.75

3 140 6.4.2000 3138.5

4 152 19.4.2000 12000

5 153 19.4.2000 1035.5

6 178 8.5.2000 600

7 179 8.5.2000 600

8 180 8.5.2000 200.75

9 182 9.5.2000 1065

10 183 9.5.2000 142.5

11 184 10.5.2000 508.5

12 185 10.5.2000 1357.75

13 186 10.5.2000 1300

14 189 11.5.2000 1903

15 190 11.5.2000 888

16 191 11.5.2000 360

17 192 12.5.2000 6356.8

18 193 12.5.2000 675.25

50

19 197 15.5.2000 105

20 200 15.5.2000 1507

21 201 15.5.2000 318.5

22 202 15.5.2000 96

23 205 17.5.2000 1444

24 206 17.5.2000 1102

25 207 17.5.2000 461

26 210 20.5.2000 945

27 212 20.5.2000 606.5

28 213 20.7.2000 811.5

29 215 22.5.2000 300

30 216 22.5.2000 422.5

31 218 23.5.2000 689

32 219 23.5.2000 680

33 223 25.5.2000 550.5

34 232 29.5.2000 868

35 233 29.5.2000 103

36 237 31.5.2000 1111

37 238 31.5.2000 216

38 251 3.6.2000 20

39 256 3.6.2000 442.25

40 257 3.6.2000 122

41 264 5.6.2000 60

42 271 5.6.2000 150

43 285 6.6.2000 240.5

44 286 6.6.2000 247

45 201 7.6.2000 117.5

46 294 7.6.2000 147.5

47 295 7.6.2000 45

48 118-7 8.6.2000 300

49 242 18.8.2000 47090

50 269 15.9.2000 18200

51 270 15.9.2000 43560

52 271 15.9.2000 496

53 119-29 2.1.2001 1273

51

54 30 3.1.2001 208

55 31 3.1.2001 150

56 32 3.1.2001 132

57 33 4.1.2001 968

58 119-073 1.3.2001 169060

59 74 7.3.2001 67860

60 85 13.3.2001 1082

61 86 13.3.2001 1110

62 87 13.3.2001 392.5

63 88 14.3.2001 1459

64 89 14.3.2001 291

65 90 14.3.2001 360

66 91 15.3.2001 1205

67 92 15.3.2001 391

68 103 23.3.2001 392

69 105 30.3.2001 2138

Sr No

Receipt

No. Date Amount Rs.

1 117-133 1.4.2000 1460

2 134 1.4.2000 947

3 135 3.4.2000 465.5

4 136 3.4.2000 87

5 139 4.4.2000 635.75

6 140 6.4.2000 3138.5

7 166 2.5.2000 120

8 178 8.5.2000 600

9 179 8.5.2000 600

10 180 8.5.2000 200.75

11 182 9.5.2000 1065

12 183 9.5.2000 142.5

13 184 10.5.2000 508.5

14 185 10.5.2000 1357.25

15 186 10.5.2000 1390

16 189 11.5.2000 1903

52

17 190 11.5.2000 888

18 191 11.5.2000 360

19 192 12.5.2000 6456.8

20 193 12.5.2000 675.25

21 197 15.5.2000 105

22 200 15.5.2000 1507

23 201 15.5.2000 318.5

24 202 15.5.2000 96

25 205 17.5.2000 1444

26 206 17.5.2000 1102

27 207 17.5.2000 461

28 210 20.5.2000 145

29 117-212 20.5.2000 606.5

30 213 20.5.2000 812.5

31 215 22.5.2000 300

32 216 22.5.2000 422.5

33 218 23.5.2000 689

34 219 23.5.2000 680

35 223 25.5.2000 550.5

36 232 29.5.2000 868

37 233 29.5.2000 103

38 237 31.5.2000 1111

39 238 31.5.2000 216

40 251 3.6.2000 20

41 256 3.6.2000 442.25

42 257 3.6.2000 122

43 264 5.6.2000 60

44 271 5.6.2000 150

45 285 6.3.2000 241.5

46 286 6.8.2000 247

47 291 7.6.2000 117.5

48 294 7.6.2000 147.5

49 295 7.6.2000 45

50 118-38 14.6.2000 40

51 103 22.6.2000 100

53

52 109 22.6.2000 40

53 120 26.6.2000 260

54 136 28.6.2000 80

55 138 28.6.2000 480

56 206 19.7.2000 80

57 218 24.7.2000 360

58 219 24.7.2000 160

59 264 14.9.2000 350

60 118-265 14.9.2000 75

61 119-025 1.1.2005 350

62 29 2.1.2001 1273

63 30 3.1.2001 208

64 31 3.1.2001 150

65 32 3.1.2001 132

66 33 4.1.2001 968

67 45 17.1.2001 30

68 62 2.2.2001 160

69 73 1.3.2001 169960

70 74 7.3.2001 67870

71 85 13.3.2001 1082

72 86 13.3.2001 1110

73 87 13.3.2001 392.5

74 88 14.3.2001 1459

75 89 14.3.2001 291

76 90 14.3.2001 360

77 103 23.3.2001 392

78 105 30.3.2001 2138

Paragraph No 99:- Acknowledgement receipt of returning the deposit amount

not available.

Voucher


933 16.3.2001 11700/-

Students Deposit Amount to return. [1 to

13 students]

54

As per the details shown, deposit amount taken from 13 students is Rs 11,700/-. As per

Rule 3.55 (1) and 8.1 it is necessary to return the deposit amount. But only six acknowledgement

receipts from six students are available. Acknowledgement receipts from seven students were not

available at the time of audit. The missing receipts should be made available for audit till then an

amount of Rs 6607/50, the acknowledgment receipt of which are not available will be under

objection.

Paragraph No. - 100:- Acknowledgment receipt not available

Voucher no. Date Total Amount Details

630 2.12.2006 11700

Students Deposit to return [@ at

the rate Rs.500/-]

As per above details Rules 3.55 (1) & 8.1, a total Rs 11,700/_ deposit amount is returned

to students but the acknowledgement receipt was not available at the time of audit.

1) An acknowledgement receipt for Rs 500 is not sought from V S Savant. Hence, it is difficult to

ascertain whether the said amount is given or not. Till submission of necessary documents related

to this, the amount of Rs 500 will remain under objection.

Paragraph No. - 101:- Entries of travel allowances not available in the

register.

Sr No. Voucher No. Date Amount Paid

1 938 16.3.2001 1170 M.S. Chandage

2 941 16.3.2001 140 M.M. Shirghankar

3 936 16.3.2001 869 A.M. Ranade

As mentioned in the above table, a total Rs 2179 has been spent towards travel allowances.

Travel allowance bills need to be prepared as per the Form number K V 46 Rule 4.10 (ii) and the

said bills should bear the signature of accounts and appropriate authority.

When it is required to make entry of travel allowance bill amount in the T a Cheque

Register, the same was not followed. Relevant reasons need to be furnished as to why entries of

TA bill amount were not made in the register. Since the amounts are not mentioned in the TA

register, the total amount spent is being refuted.

Paragraph No. - 102:- Agriculture School, Lanja.

Entry books are maintained in the prescribed format as per the Maharashtra Kokan Krishi

Vidyapeeth accounts code 1991.

Sr No. Register Form No. Rule No.

1 K.V.85 6.67, 11.2

2 K.V.86 11.4

55

3 K.V.87 11.5

4 K.V.88 11.5

5 K.V.89 11.5

6 K.V.90 11.5

7 K.V.91 11.7

8 K.V.94 11.10

9 K.V.98 11.14

10 K.V.100 11.17

11 K.V.101 11.19

12 K.V.102 11.20

The important entry books were not made available for audit hence agriculture property

and produce could not be audited. Half Margin later No.and Date.16.5.2006 Not gave answered.


After observing discrepancies in the livestock accounts, a few suggestions are being made.

1) As per accounts code rule 11.21, the livestock entry book specimen number K V 103 is

maintained in the prescribed format But details regarding sale deaths, transfer entries of livestock

are missing. Similarly, report about the updated rates prevailing before March 31 that needs to be

submitted to the comptroller is not submitted.

2)Registers are not kept in proper format. Details as below.

A) Daily ration register specimen number K V 104

B) Adult stock registers specimen number K V 109

C) Water storage register specimen K V 110

D) Milk Yield register specimen number K V 111

E) Dispossess milk register specimen number K V 112

Registers are incomplete and not kept in prescribed format. Hence, they could not be

audited as per rules.

3) Dispossess of used milk coupons register specimen number K V 115 is maintained but there are

no entries in column 2,3,6,8,12,13 of the register. As per Column 12 Besides competent

authorities signature are missing before the entries. No replay has been sought about Half Margin

letter number 4, dated 16.05.2006.

Paragraph No. 104:- Irregularities in milk coupon storage register and sale

register. Following irregularities were observed after assessing accounts of dairy department for the

year 2000-2001 on july 2006.

56

1) Superintendent, Agriculture School, Lanja has not published the coupons as per rules 12.9 and

K V 113 prescribed format. The said coupons are not published from comptroller vidyapeeth

Dapoli as should be the case.

2) The sale register is also not kept in the standard format as mentioned in the rule 12.103) The

competent authorities stamp is missing from the back page of the coupon. Similarly, the

university's seal is also missing and remark about the coupons being fit for use is also not found.

Relevant reasons should be furnished for the same.

4) There is discrepancy in the storage register and sale register. Book number 2 pages 50 to 100

shows that all coupons are exhausted as on 1.8.2000 but the same when seen in sale register is

shown exhausted on 3.2.2001. Hence relevant details need to be furnished about this.

Paragraph No. 105:- Irregularities in the service book.

Following regularise were observed while assessing accounts of Superintendent

Agriculture School, Lanja for year 2000-2001.

1) Information that needs to be mentioned in the service book is not written on the front page

service book.

2) As per Rule 41 of Maharashtra civel service, it is incumbent on the office head to show service

book to each and every employee and seek signature about the same from the employees.

Similarly, a second copy of the service book should be given to the employee. But such processes

are not followed. Furnish relevant reasons.

3) Retirement cases for the year 2000-2001 are kept with index number 124, 125 in the register.

But it is not in the prescribed format as mentioned in K V 125 rule 13.12. Besides, the information

filled is also incomplete. Furnish appropriate reasons for the same.

Paragraph No. 106 About anavelabal vouchers

Sr No. Voucher No. Date Amount Details

1 48 1.7.2000 25715/-

Wage Bill Animal husbandry

Supervisor Department

2 166 1.12.2000 343 Travel Allowance Bill

Total 26058

As per the above Vouchar not submitted for the audit year 2000-2001. Explen the Rezan

of anavelabal voucher agens expenditure. Hence the amount of Rs- 26058/- will remain

obgectionabal

Paragraph No. 107:- Less recovered amount submitted

Discrepancies are seen in the receipt books and deposit register.

Receipt Book

No. Date

Deposit

Register Cash Book Difference

70/20703 8.1.2001 160 160 20

180/-

[Suhas

Ramteke]

57

250/52 26.5.2000

[G.B.Parkar] 120 120 20

Total 40

As per the above information, receipt books used were not in prescribed format. Similarly,

discrepancies were seen in cash book, receipt books and deposit books. Proper reasons should be

furnished and Rs 40 should be recovered from the concerned till then Rs 40 will be liable for

recovery.

Paragraph No. 108:- Agriculture School, Lanja.

A Half margin letterNo. 5 about submitting records about poultry farm was issued on

16.5.2006, the reply is still awaited.

A) Important registers

1) Birds record registers number K V 116

2) Eggs record register number K V 117

3) Birds/eggs sale register K V 118

These highly important registers were not submitted for audit.

B) Dues pertaining to poultry farm and related documents were not submitted for audit.


1) As per accounts code rule number 3.39 it is essential to get personal security bond from

employees who handle expensive instruments/articles as well as financial transactions . The same

has been sought from a few but no documents about their wherewithal and eligibility is sought.

2) As per accounts code rule 3.40 specimen number K V 18, there is no register for security

bonds. Such a register should be maintained.

3) Employees are being made to conduct financial transactions without obtaining security bonds

from them.

Paragraph No. - 110:- Receipt books not duly attached from competent

authorities

Following irregularities were observed after assessing accounts of mango field for the year

2000-2001.

1) Receipt books are not printed in the format as per K V 3 and rules 3.4

2) Record register needs to be maintained for receipt books which are used. This is not being

followed

3) Receipt books should be obtained from comptroller Dapoli University but this has not

happened. Similarly university seal and endorsement from competent authorities are also missing

from the receipt books. Furnish relevant reasons for the same.

58

Paragraph No. - 111:- Voucher number not made available.

Vouchers number were missing while assessing accounts of associate research director,

regional fruit research station, Vengurla for the year 2000-2001. Vouchers numbers were not

available as per the list at the time of audit.

As per rule 3.12, while assessing cash books, passbooks, vouchers files of employment

and self-employment were not made available for audit. Hence, amounts could not be verified in

the absence of reference number and hence it was difficult to ascertain whether the said amounts

were put to good use or not. Official concerned should be held responsible for not procuring

reference numbers and an appropriate action should be taken against him/her.

Sr No.

Voucher No.&

Date Amount Particulars

1 175/3.7.2000 15000/-

Employment self employment mushroom

production

2 191/11.7.2000 300/-


production

3 192/11.07.2000 1500/-


production

4 193/11.7.2000 320/- Vegetable crop plantation

5 194/11.7.2000 1500/- Fruit crop plantation, Manager

6 195/11.7.2000 1500/-

7 208/18.07.2000 490/- Fruit Processing

8 210/18.7.2000 13056/- Mashroom Production


10 221/18.7.2000 1900/- National Account Scheme

11 604/1.12.2000 10000/- National Account Scheme Pay bill

12 611/12.12.2000 3589/- National Service Scheme

13 653/11.12.2000 72/- Mashroom Production

14 890/1.03.2001 10000/- National Service Scheme Pay bill

15 898/1.03.2001 10000/- Kokan Krishi Vidyapeeth Programme

16 899/1.03.2001 1500/- Kokan Krishi Vidyapeeth Programme

17 907/5.03.2001 5250/- National Service Scheme

18 945/21.3.2001 2000/- Nursery


20 981/21.3.2001 2000/- ICRS Office Expenses

21 1076/31.3.2001 6675/- Model Colonal cashew

22 1108/31.3.2001 190288/- Pension

23 1109/31.0.2001 36/-

Employment self employment mashroom

production

Paragraph No. - 112:- Petty cash register.

Petty cash register should be maintained as per the rule 3.11 in the format mentioned in the

form K V 6. But the petty cash book was not made available for the audit of July 2000. Hence, it

was difficult to make proper evaluation of amounts from cheques, demand drafts etc. Not

submitting petty cash book for audit is a grave offence. Hence officials concerned should make a

proper note of it.

59

Paragraph No.- 113:- Regarding purchases of water designer and accessories.

As per Bacteriology department's Voucher number 198, dated 23.06.2000, water designer

and accessories were purchased to the tune of Rs 1,09,725. Following objections have been raised.

1) The tenders invited by the departments has the mention of rates for Elisa reader along

with water designer, This tender provided by the contractor is incomplete, Reason should be

furnish for How this tender was accepted.

2) there were tenders of 6 contractors in the fray then why meditate equipment Mumbai is given 8

days to fulfill documentation and Why the proceedings were not taken for the period where

tenders were invited and rates were fixed.

3) As per accounts code rule no. 6.38 to 6.45 dt. 9.2.2000 appropriate action has not been taken as

per the rules.

4) How the tenders of contractor not having income tax clearance certificate and sales tax

clearance certificates were approved. The purchase process was not followed as per the rules.

5) According to accounts code Appendix 5, Rule no. 20 (K). Income tax was not taken from

contract providers. It was furnished that the associate dean do not have powers to cut income tax

and the does not fit in the rules. Explanation should be made about this.

6) The provision about not taking income tax from the contract provider should be shown for the

audit.

7) As per the rules the income tax amount Rs.2,524 should be recover from the contract provider

and submitted to the income tax account. The expenditure worth Rs. 109725 made on water

designer has been put under objection.

Paragraph No. 114:- About th irregularities of the receipt book.

The amount recovered from the drugs department towards fees was shown less in the

receipt book.

Following objection have been raised about the missing receipt book.

1) As per receipt book no. 277, dated 15-5-2000. The deposited amount was short of Rs. 50 this is

a grave matter and objection is being raised why the receipt book and deposit register were not

check time to time. Explanation is being sort in this regard. Rs.1655/-, Rs.1625/-, 01772/138 dt-

28.3.06

2) when it is an ethical responsibility of as office head to make periodic evaluation of receipt book

and deposit register then why it is not been followed.

3) Receipt Book no. 131 was not made available at the time of audit.

It was said that the said receipt book could not be available for audit due to the mites, infestation

and regrets were conveyed. The objection is being raised about why timely intervention was not

made to prevent mite’s infestation and why the information about the destruction of record

pertaining to important financial transactions was not conveys to the head office.

60

4) Receipt no. 1 to 15, dated 3-4-2000 from receipt book no. 232 could not be seen during audit.

Hence amount mentioned in the depot register could not be asserted. Original receipt getting lost

from the receipt book is the matter of serious concern and the same may lead to misappropriation

of money. Enquiry should be conducted about this.

5) Official concerned should be held responsible for lost receipts and action should be initiated

against them.

Paragraph No. 115:- Registers not maintained in the prescribed format.

The food hygiene department did not maintain registered in the set format. The matter is

brought to notice vide the half margin lerrer no. 39 date 16.03.2006 but seems the objections

raised were not addressed in time, they (Objections) would continue to prevail

1) The certificate about conducting inspection of dead stock registered by the department for the

year 2000-2001 is not attached.

2) When dead stock register assets, it was found that the inspection of the registered was carried

only once between 2000 & 2003. Explanation is being solved as to why annual inspections of

dead stock book were not carried out.

3) As per accounts code 7.9 & 7.10 why office head did not check actual stock mentioned in the

dead stock register and put his signature. It is incumbent on the part of office head to attach

certified copy to the dead stock register and the similar copy to the comptroller every year before

April 15. This ruled was not followed at all.

4) The dead stock registered of food hygiene department has been in place since 1976 and it is

worn out. Since dead stock registered is an important register it’s made to be a new. The

department should consider it.

5) As per accounts code chapter 19 dead stock article are not entered in the registered as per the

rules. Explanation is sought in this regard.

6) The chemical register maintained by the department s not prescribed format hence it could not

be properly investigated at the time of audit

7) The pagination of chemical registered is not made and accordingly signature of the office head

is not sort.

8) The Entries of chemical glass ware and stationary that is difficult to gauge has to how much

quantity is spend and on what date. The lacks of rupees went into the purchases of chemical glass

wear but precaution to make their proper entries is not being taken. This is the matter of wav

concern the explanation is sought in this regard.

9) It is found that the day the goods were received from the contract provider, it is shown on the

spent column of the registered. The audit does not take into account incomplete entries.

10) As per the accounts rule no. 7.10 the office head need to certify the existing stock every 6

months and issued a certificate and this is not followed.

61

Paragraph No.116:- Stationary Supply

Following objection have been raised about the stationary purchased by the food hygiene

department purchase stationery worth Rs.4692/- total rupees 11,517/- with a voucher no. 367 on

25-8-2000 stationary purchased Rs. 4692/-.

1) As per letter no. 38, dated 25-8-2000 the answer given to the said objection is vague, hence

could not be accepted for the audit.

2) The department purchased stationary from M/s. Modi and Modi, Mumbai. The bills provided

by the contractor show that they have lab glass wears, instruments scientific shops, then how the

contractors providing the stationary. Explanation is sought in this regards.

3) The said contractor is not a stationary provider then how the contractor’s quotation is approved.

This does not adhere to the rules.

4) Was the fact that the contractor acting as a stationary provider? Verified? Explanation is sought

in this regard.

5) The approving authority used what criteria for approving the quotation provided by the

contractor.

6) The audit could not ascertain whether the stationary purchase was as per the market rates.

The expenses of Rs. 4692 made on the above purchase has been put under objection

Paragraph No.117:- Irregularity of the Fume Hood Purchasing

As per the voucher no. 1703, Dated 31- 3 -2001 the drugs department purchased fume

hood worth Rs.92, 500. As per the accounts code rule no. 6.40 the comprehensive tender was not

invited. Similarly the tender was not received from the provider in a sealed envelope.

2) As per Accounts code the rule no. 6.41 the time period about inviting tender is not given. Hence

tender could not be received from competitor’s bidders.

3) As per accounts code rule no. 6.45 action is not taken.

4) As per accounts code appendix 3 the office head did not seem to have the made purchases as

per the rule. Similarly the envelop system is also not adopted.

5) The department accepted only one tender and purchased fume hood. The said purchase does

not adhere the rule.

6) The benefit of the competitive bidding could not be availed as by the university as the

department accepted only one tender.

7) Guarantee could not be taken about the rates on which fume hood was purchased from the

manufacturer.

8) As per the account code appendix 5 section (A) subsection (B) rule no 20K why the income tax

could not be deducted from the contactors bill amount. Explanation sought in this regard

9) As per the income tax section no. 194(C), 20% income tax & 15 % Surcharge, total accounting

Rs. 2128, should be recovered from the contractor. The income tax need to be recovered from the

62

contracture and deposited in the income tax department. Till then, expenses worth Rs 92500 made

on the purchase of fume hood will remain under objection.

Paragraph No. 118 :- Agriculture School, Lanja

The details about the purchases of the fodder as per 4 vouchers is as follows Table.

Sr

No

Voucher

no. Date Amount Rs. Details Contractor

1 56 25.7.2000 6228/-

Purchase of

Fodder M/s. Karnurkar & Co.

2 69 23.8.2000 54450/-

Purchase of


3 189 18.1.2001 15780/-

Purchase of


4 245 22.3.2001 8580/-

Purchase of


Total Rs. 85038/-

It was needed to make purchases related action by taking into account annual need and

demand. The above purchases are worth Rs. 50,000 the purchase was made without inviting

tenders. Hence the benefit of competitive low rates could not be availed. Purchases related

documents / file are not submitted for audit. The letter in this regards was issued on 16-5-2001 the

answer to which h is not obtained till July 2006.

Paragraph No. 119 :- Veterinary college, Paral- Animal Hospital, Goregaon.

As per voucher no. 1518 dated 31-3-2001 drugs worth Rs. 84957 were purchased from

Akber Almety products.

1) The said purchase was made without calling quotation. Explanation is sought as to what rules

was followed d to make this purchase.

2) The Supplier Akbar Ali's letter mention that he is authorized agent for 21 companies including

Cadilla, Charak, Allarsh, dabur, Alembeic. The supplier is an authorized agent of these companies

can not be substantiated as he does not have companies letter to saying this. Hence the rates

provided by him cannot be called as original rates provided by these companies.

3) As per income tax act no. Section 194(C) the accounts code rule 2.6, 2.7 of Agriculture

University he is also a contractor along with supplier. As per account code chapter 5 Rule 20(C)

2% income tax Rs 700 and surcharge amount 105 total accounting Rs 805 is not recovered from

the contractors. Responsibility need to be fixed to make this recovery.

4) Stock registered is made of simple notebook. Hence forth store s generals and ledgers should be

maintained to fulfil the gaps.

Paragraph No. 120:- Adjustment of Advance

A half margin letter no 52 was issued to the account department about adjustment of

advances on 27-3-2006 the said compliances were rejected for not including of adjustment of

compliances.

63

1) As per accounts code no. 8.11 prior advance is sanction in rare cases. However explanation is

sought as to why advances in such a large number are approved to contract provider.

2) Adjustment of advances needs to be made within one month from the date of sanction. If this is

not happening then further advances should be stop.

When there is a rule like this s then why advances were approved to the people concern.

3) As per accounts code Rule no. 3.6 and Appendices 1, Explanation is sought as to why the

adjustment was not made by the account officer.

4) Advances not getting adjusted are the matter of outside of the rule book. Hence explanation is

sought from the concern officials.

5) Advances sanctioned in the year 2000-2001 have not been adjusted even after 4 to 5 years. This

is the serious issue. Action should be initiated against the official concern.

6) Advances should be recover from the people concern and deposited. Similarly 12% tax should

be imposed on such advances. (A list of non adjusted amount to the tune of 125238 is enclosed

herewith.)

7) The annual account for the 2000-2001 are affected by the advances hence they should be

adjusted.

In this Following table advance taken but not adjusted-

Sr

No.

Voucher

No. Date

Advance Receiver's

Names

Advance

Amount Rs. Nature of Advances

1 181 21.6.2000

Shri S.B. Nete,

Project Officer 1000/- Shifting of water tank.

2 251 28.7.2000 Shri H.S. Birade 10780/- For R.T.O. Tax

3 439 14.9.2000 Shri H.S. Birade 2000/- Purchase of diesel.

4 617 13.10.2000 Shri R.W. Devale 1000/- Purchase of curtains.

5 1450 19.3.2001 Shri G.A.Shaikh 1000/- Purchase of bed sheets.

6 1046 11.1.2001

M/S.Arambh

Computers, Mumbai. 44000/-

Purchase of Lacer Jade

printer.

7 1105 17.1.2001

M/S.Zenith

computers Ltd

Mumbai 62909/- Purchase of computers.

8 1101 17.1.2001 M.S.T.C.Ltd Mumbai 1549/-

Purchase of Uniform

Dress Material

9 1451 19.3.2001 Shri G.A. Shaikh 1000/-

Advance taken for daily

needs.

Total Rs. 125238/-

Paragraph No.- 121:- Cash Amount was paid to contractors.

A half margin letter no. 51 dt.27.3.2006 was issued to the accounts department for making cash

payment to the ontractors. As the compliance in this regards have been made the objection raised

would continue.

1) As per accounts code no. 3.25 (3) explanation is sought as why cash payment was made to the

contractors when there is a rule that the same should be made through the crossed cheques and

Demand drafts.

64

2) The intention about making cash payments to the contractor should be made clear.

3) Explanation is sought as to why cashier made cash payment does violating provisions of the

rule.

4) Explanation is sought as to why cheque no. 846777 dated 31-3-2001 worth Rs. 3,39,499/- was

received late Dt.25.6.2001. The fact came to the fore while scrutiny of the cheque book.

5) When the said cheque was received on 25-6-2001 then why payment to the contractors made

pay so late. Furnish explanation.

The details about the Contractor/Supplier's paid amount.

Sr.No.

Voucher

No.

Cash Paid on

Date

Contractor/Supplier's

Names Details Amount

1 1725

31.3.2001 &

3.9.2001

M/S. Cool Well

Refrigeration mumbai.

Purchase of Steel

Cupboard. 7000/-

2 1818

31.3.2001 &

23.7.2001 M/S. A.V.Pharma, Mumbai

Purchase of

Chemicals. 6748/-

3 1819

31.3.2001 &

28.8.2001

M/S. Cool Star

Refrigeration, Mumbai.

Refrigeration

Repairs Exp. 7400/-

4 1820

31.3.2001 &

4.7.2001

M/S. Kimeti's Prints,

Mumbais

NATP Peport

Binding Exp. 7950/-

5 1821

31.3.2001 &

2.7.2001

M/S.Business Combine

Corpo.,Mumbai.

Purchase of

Thermometer. 7162/-

6 1822

31.3.2001

12.9.2001

M/s.Santosh Wood

Furniture, Mumbai.s

Purchase of

Computers. 6500/-

7 1823

31.3.2001 &

28.6.2001

M/s.Saitic Computers

Mumbai.

Purchase of Hard

Disc Drive 6950/-

8 1824

31.3.2001 &

28.6.2001

M/s.Rush Chemical,

Mumbai.

Purchase of

Stationary. 5278/-

9 1825

31.3.2001 &

6.8.2001

M/s.Laboratory Furnitures

,Mumbai.

Purchase of

Glasswares. 5320/-

10 1845

31.3.2001

9.8.2001

M/s.Namdev Umaji

Agritech Pvt Ltd Mumbai

Purchase of Hose

Pipe Spares. 4950/-

11 1846

31.3.2001 &

29.6.2001 Guru Krupa, Mumbai. Purchase of books. 2506/-

12 1847

31.3.2001 &

29.6.2001 V. & A. System, Mumbai.

Purchase of

Scanner 4250/-

13 1848

31.3.2001 &

20.7.2001

M/s. Yasharaj Consultancy

Mumbais Service charges. 9000/-

14 1849

31.3.2001 &

3.7.2001

M/s. Unity Enterprises,

Mumbai.

Purchase of White

Marks Board. 9688/-

15 1850

31.3.2001 &

28.6.2001 M/s.Allied & Co. Mumbai.

Purchase of

Chemicals. 9628/-

16 1851

31.3.2001 &

2.7.2001

M/s. A.A. Traders,

Mumbai.

Purchase of

Nitrogen Liquid. 9472/-

Paragraph No.- 122:- Animal Husbandry College, Paral. - Unit no. 14

Goregaon As per voucher no. 897 date 3-12-2001 light bill worth Rs. 59,024 is paid.

1) Electricity of 125 units is being used high tension electricity connection provided to the office

where machinery is not in use. With bill Rs 59204 and usages of 125 units, the per unit

expenditure is Rs 472 including other charges. If only energy charge amount Rs34800 is taken

65

consideration then per unit cost is Rs. 278/- as per 80 power factors. 80 X 125 units = 10000.

Hence going by 59,024/10,000 per unit commercial rate is 5.90. For the year 2000-2001 all the

office d of the university y were charge per unit as per this rate 125 units X Rs. 2 = 250 Rs energy

charge is yet to be recovered.

Since the University is an educational l institution hence official concerns should have

taken special efforts to bring down power factor. The said expenditure is disproportionate

responsibility should be fix to recovered the amount as the difference is vast.

Paragraph No.123:- Original Vouchers should be submitted for expenses made

1) Vouches of following expenses original vouches for following expenses were not

submitted for the audit.

Voucher No. Date Amount Details

133 25.5.2000 34400/- Intership

307 11.8.2000 34400/- Intership

562 5.1.2001 34400/- Intership

1452 19.3.2001 34400/- Intership

2) Original Vouchers of expenses made are not attached in the file. Xerox copy of Voucher

expenses and sub voucher are attached in the file. To make the compliance original voucher sent

to university. Explanation is sought as to why the need for submitting original voucher is realised.

3) Original voucher for expenses made should be called and the recorded. The said report should

be submitted for the audit.

4) The approval of the said expenses is not submitted for the audits hence whether the expenses

were appropriate or not could not be ascertained.

5) The official concern not even made attempts to furnish to original voucher for expenses made.

Expenses made on internship worth Rs 116600 have been put under observation.

Paragraph No. -124 balance sheet of scholarships offered not maintained

A letter No,49 was issued to education department on 24-3-2006 for not maintaining

balance sheet of scholarship offered as well as not maintaining the same in the prescribed format.

Since the gaps in the said compliance are not bridged, the same compliance has not been

recognized.

1) Scholarship offered in 2000-2001 and the payments made to the students are not maintained in

the comprehensive register hence the same could not be understood during the audit.

2) As per Accounts code rule no. 24.1, KV 159 scholarship and stipend register are not maintained

in prescribed format. Hence whether the entries made in the cash book are accurate could not be

ascertained.

3) Information should be furnished about how many students were offered scholarship and how

many scholarship amounts were disbursed should be furnished for the year 2000-2001.

66

4) A summary of balance sheet should be furnish as to about accounts credited and debited. When

the same was evaluated Rs. 147648 = 25 was shown at the bank account and the same was shown

in the cash book on 31 -3 2001. But the bank tally of description and the amount mentioned in the

pass book is Rs. 169092=25

5) As per the rule the summary of balance amount is not made in the cash book per month. As on

31-3-2001 the balance amount Rs. 147648=25 but summary of balance amount could not be

understood. Summary should be sought and the mention in the cash book and compliance should

be achieved.

6) Reconciliation could not be sought of the cheque no. 174483 dated 25-8-99 worth Rs 1350

even after 5 years explanation to the audit should be submitted about the reasons for the payments

were made.

7) As per Bill no. 4 dated 24-5-2000, Bill no. 5 dated 24-5-2000 and Bill no. 14 dated 6-7 2000 ,

total accounting Rs3150 were drawn but without being pay to the people concerns the same was

deposited the bank 0n 23-11-2000. This shows that the reconciliation the scholarship amount paid

to the student is not made. Explanation is sought whether the amount the paid is or not.

Table of Bank reconciliation details.

8) When the interest of Rs 20094 is incurred the why the same was not mention in the cash book.

This is the serious matter. And this shows that the distribution officer has not evaluated the

financial transaction.

Date Amount Details

10/3/2000 6878/- Bank Reconciliation Details Dated 31.3.2001

9.3.2001 5724/-

9.3.2001 7492/-

Total 20094/-

Final compliances should be present in this regard.

9) Since the scholarship amount was not paid to the students in time, the amount remained idle

and incurred interest worth Rs 20094. The interest amount should be deposited to the government

and the receipt copy should be submitted for audit.

10) Explanation is sought why scholarship amounts are not paid to the students, defeating the very

purpose of the government.

Compliances should be made and submitted for Audit.

Paragraph No.125:- About investment registered

A letter no. 48 was issued to the accounts department about investment and investment

register on 24-3-2006. But the gaps in the compliance were not fulfilled hence the compliances e

could not be recognized.

67

1) As per accounts code no. 3.14 the specimen specified in the KV10 the registered was not

maintained. Since the register was not kept in the set format proper evaluation of the investment

could not be made.

2) Explanation should be furnished as to which rules permitted to the colleges to make the

investment.

3) The university’s permission was not sought by the colleges while making investments. The

details reports should be submitted to the University the Approval and the compliance made

should be submitted for the audit.

4) Rs. 15 Lacs were invested by the colleges on 14-5- 2001. The said amount is invested for 24

months but there is no clue as to under what head the interest amount is deposited. The details

description about the same should be submitted for the audit.

5) Accounts Department has not kept the investment registered in the prescribed format. They

were made the simple entries book without the signature of the competent authority.

6) The competent authority’s approval is not sought before making investment. This is a grave

issue which shows unpardonable negligence by the colleges.

7) Explanation should be made has to under what accounts head the money was invested.

Compliance Report covering above lacuna should be submitted for the audit.

Paragraph No.126-: Microtome with accessories purchase

As per voucher no. 881 dated 6-12-2000 the Bacteriology department purchased microtone

worth Rs. 157440/-. Following irregularities were found in them.

1) As per accounts code no. 6.40, the contractor has not fulfilled the documentation. Explanation

is sought as how the docket was approved from the universities. Without accepting required

documents from the contractor.

2) How the tenders by M/s Medi. Spec Mumbai and M/S Warko sales Pvt Ltd. Mumbai were

accepted without proper documentation from the contractor.

3) As per Rule comparative analysis of the rates based on the rate provided by the three

contractors was not made before making purchases from the M/s Baytar medisystem Mumbai.

Explanation is sought as to why the set tenders should not be termed illegal.

4) As per accounts code rule no. 6.38 to 6.45 the department has not initiated action.

5) The fact that the tender from Sape microtone kinte was reinvited on 29-2-2000 whcih is out of

the roll book.

6) Income tax was not recovered from the contra provider as per the rule.

7) The said purchase is unlawful hence the expenses of worth Rs.1,57,440/- made towards the

purchase is put under objection.

68

Paragraph No. -127:- Veterinary College, Parel

1) As per Account Code Rule KV 74 Reg. of Dead Stock/ Movable property register are not

maintained in prescribed format by the unit No. 14. They were made the simple entries book.

Prescribed register submitted for the audit.

2) Audit for the property register construction branch Parel Notice for the recidential rest house

construction in the university campus. Revenue not transferred for the university. Audit

explanation for the rest house purely private. Related file and paper not presented for the

audit. Register of immovable properties KV68 and Register of rodes KV 69 not presented for

the audit. Account Code Rule No. 6.67 not maintained for the land related register.

Paragraph No. -128:- Veterinary College, Parel

Agriculture University Account Code Rule No. 2.6 and 12.7 as per definition contractors

means material suppliers. 2% income tax not deducted for the Account Code Statement 5 Rule

20(K) and income tax Act 194.

Voucher No.

/Date

Amount Rs. 2% income tax 15% surcharge Total Income

Tax

Computer Repair

and Part

1521/31.3.2001 24500/- 490/- 74/- 564/-

Electric Material

Supply

1706/31.3.2001 24770/- 495/- 75/- 570/-

Cattle Food

Purchase

1532/31.3.2001 30588/- 612/- 92/- 704/-

1280/15.2.2001 30589/- 612/- 92/- 704/-

789/21.11.2000 31493/- 630/- 94/- 724/-

389/13.11.2000 46361/- 927/- 139/- 1066/-

727/13.11.2000 30227/- 605/- 91/- 696/-

1362/31.5.2000 26445/- 529/- 79/- 608/-

Grass

Purchase(M/s

Dhira Traders)

1662/31.3.2001 17040/- 341/- 51/-

1663/31.3.2001 20686/-

1664/31.3.2001 19693/-

1665/31.3.2001 26855/-

1666/31.3.2001 18894/-

1667/31.3.2001 39462/-

142750/- 2855/- 428/- 3283/-

69

Medicine

Purchase

1653/31.3.2001 34994/- 700/- 105/- 805/-

Total 9724/-

Income Tax deducted for Concerned and deposited for the Government.

Paragraph no.129 :- Regarding the Purchase of Elra Reader with Accessories

Elra Reader with Accessories worth Rs 440000/- was purchased by Bacteriology

Department through voucher no. 197/23.6.2000. Following irregularities were found in it.

1) Procedure according to rule no. 6.38 to 6.45 of Accounts Code was not followed by the

department. Also guidelines regarding purchase Appendix III of Accounts Code were not

followed.

2) While inviting tenders, two envelopes were not taken as per rule from the supplies. As per

rule, it is required that one envelope from the suppliers would have documents and tender

forms in another. It was not followed. Hence, confidentiality of suppliers' prices was not

kept.

3) Publicity through the newspapers was not given as per rule by the department. Short tender

notice was published in the newspaper. Hence, suppliers could not provide necessary

documents.

4) Tenders were not given period as per revisions of the rule no. 6.40 of Accounts Code.

5) Since original clipping of the Short Tender Notice was not available for checking, it could

not be understood in which newspaper the advertisement was.

6) Why tender forms were not kept for this purchase from the college? Since tender forms

with terms & conditions were not kept for sale, university did not gain advantage of sale. It

was said in compliance that tender forms were not kept for sale so that maximum number

of suppliers should submit them. This reply does not appear satisfactory.

7) Tender forms were received from 10 suppliers and department did not kept proceedings.

Hence audit could not ascertain how many suppliers took tender form to fill and also

which documents were submitted along with the tenders.

8) Inquiry letter no./bact/icar/equip/23/10/2000 from the college was not shown. Hence it

could not be understood which terms & conditions were put by the college along with

tender forms.

9) It should be explained why sealed envelopes were not received from the suppliers as per

rule no. 6.40 of Accounts Code

10) Signatures with Opened By were take on quotation and envelopes. But date and time was

not mentioned below the signatures. Hence, it could not be ensured when the tenders were

opened.

70

11) Sales tax, octroi, freight charges were not seen paid in the quotation of Messrs Medi Tech

Equipment Co. Mumbai.

12) There is certificate of being authorized seller of Labysten Mumbai with the above tender.

But this certificate is valid till dt. 31 March 2000. It should be explained why certificate

for next period was not obtained, when the purchase was in June 2000.

13) How tender forms were accepted when the tender forms from the suppliers did not have

Income Tax and Solvency Certificate.

14) Earnest money from the suppliers was not taken as per the provisions of rule no. 6.44 of

Accounts Code and it was taken lesser.

15) How tenders from 10 suppliers were received on the same day dt. 27.1.2000. It is

mentioned in the compliance that since all companies were from Mumbai, tenders were

given by hand. The acknowledgment in this regard should be shown to audit.

16) Income tax was not deducted from suppliers as per the rule no. 20 (K) in Appendix 5 of

Accounts Code.

17) 2 percent Income and 15 percent surcharge total Rs 10120/- should be collected as per

Income Tax Section no. 194 (C) and deposited in the Income Tax account.

18) Procedures of purchase was not followed as per rules.

Expenditure of Rs 440000/- made on Elra Reader with Accessories is kept under objection.

ParagraphNo.-130:- About the purchase of Computers.

Following irregularities are seen in purchase of computer worth Rs. 48950/- with voucher

No. 1007 Dated 4.1.2001 by the library department .

1) As per half margin letter No. 53 dated: 4.1.2001 the answer given to the said objection is

vague lanced could not he accepted for the audit dt. 13.6.2006.

2) Explain the reason for the purchase of computer for the local market.

3) Computer purchase procedure not followed as per central store rules govt. rate contract.

Explain the reason of the audit computer not available for the central store.

4) It should be explain why seald envelopes were not received from the suppliers as per rule no.

6.40 of account code.

5) Inward no. same of envelop for the M/s NS Computers Mumbai and M/s Back Computers

Mumbai. Inward Reg. Submitted for the audit.

6) Signature of Office In charge not taken for the envelop. Hence it could not be ensured when

the cotation were opened. Procedure not followed as per rule.

7) Company Cotation price list rate not compare for the computer sanction.

8) Account Code Appendix rule no. 20(k) and Income Tax Act 194© not Deducted for the

income tax Amount of Rs. 1126/-. This amount deducted and submitted in income tax

department. Final reply Submitted for the audit.

71

ParagraphNo.-131:- Registers not maintained in the prescribed format and

books entry. 1) Register not maintained in prescribed format. For the library department. As per half margin

letter no. 54, date: 27.3.2006 issued but reply was not submitted.

2) Ledger number not kept in the Accersion register as per account code rule no.16(3) serially

entry not taken in the Accersion Register. Mentioned of books numbers 13879, 13879(A) this

procedure is wrong. Procedure followed for the ledger numbering.\

3) Books issued for the Students From Social Welfare department. This entry not taken in the

Register of the library Department. This entry taken into a Register and submitted for the

audit.

4) As the withdrawn register has not been maintained in the form no 142 of rule 16.2 (1) of the

Account Code there fore the issue and returned of books could not be verified. This register is

important for the library. Why the entries have been taken in the temporary register. Librarians

signature not taken in the temporarily register.

5) Deposit Register kept in simple register but serially page not taken in the register. Certificate

is not taken in the register with Librarian signature. Amount received and deposit not verify

for Audit as per rule because Register properly not maintained with column. This register is

very important in library but librarians signature is not taken in this register.

6) The verification of the stock of every year is not done as per the account code rule no. 16.6.

Stock verification certificate and reply submitted for the audit.

7) Confirmed the write off and write off books list presented for the audit.

8) The list of required and missing books is not presented for the audit by the library department.

9) The certificate showing the verification of the stock up to year 2000-01 is not presented to the

comptroller. Audit for the dead stock list certificate entry showing the date 12/08/2003.

Submitted properly reason for the audit of this objection.

ParagraphNo.-132:- About the Vehicle Repairs

For vehicle repaired the amount of Rs. 3099 was adjusted or drawn from the general

department with voucher no. 1957 on 13-3-2001.

Following objection have been raised

1) An advance of Rs 3000 taken for vehicle repair on 30-3-2000. The advance taken was

adjusted one year after on31-3-2001. As per rule advances taken should be adjusted within

3

months. Explanation is sought for the delay.

2) AS per accounts code Rule no. 6.38 explanation is sought as to why quotation are not

invited from the contractors.

3) The expenses made on vehicle repair do not adhere to rule hence the amount of Rs 3099/-

is remaining under objection. 61, Dt. 31.3.2006

72

Paragraph No. 133:-Veterinary college, Mumbai

Drugs worth Rs. 34,994 were purchased from Akbar Ali with Voucher no. 1633 on dated

31-3-2001.

1) The quotation was not issued for making purchases of drugs since drugs are manufacture from

more than one company. The purchase should have made by inviting quotation. Explain why the

quotation are not invited. Why the rugs were purchased from Akbar Ali.

2) Akbar Ali gave letter has his own he has an authorized dealer. It is not the letter from Drug

Company.

3) There is no company letter about the rates. It is wrong to approved rate offer by dealers.

Paragraph No. 134-Fisheries College, Shirgaon

Following suggestion is being given after inspecting receipt book and receipts.

1) Receipt book no. 8 Receipt no 0771 dated 16-8-2000 to 0799 dated 30 -11-2000

A total 29 original receipt are still in the receipt book there are not given to the people

concern.

2) Are amount of Rs. 1335/- with receipt no. 0822 from receipt book no. 9 is cancelled but a

competent authority signature is not sought for the canceling the receipt. From receipt no.

0824 to 0830 there are 7 receipts which do not bear signature of the competent authority. A

total 70 receipts from receipt no. 0831 to 900 are completely left blank as per accounts code

rule 3.8 were not being used.

3) There are 927-929 receipts from receipt book no. 10 they are not entered in the deposit

register. A total 17 receipt do not have signature from the authority. Explanation is sought

to in this regards.

Paragraph No. 135 – Fisheries College, Shirgaon (See description) A) Receipts are written against the fees take from students but there is difference in the actual

amount this shows that receipts are not made on time the amount gather in the form of fees is kept

as it is and the amount gets further deposited. A difference is of Rs 424 was detected when actual

receipt and deposit were checked Rs.7364/- Rs.6940/-.

B) Every year government issues fees prospect to unable fishery colleges to fix there rate of fees.

For year 2000-2001 Fees drawn from students was not as per government fix rate. It was told

during audit that fees are to be taken as per old rates but no government gazette or notification

was not shown during the audits. When a comprehensive review of the fees was taken it was

found that Rs. 135552/- was less. Social welfare department gives financial assistance to some

students the amount of Rs. 71137/- could not be tallied during the audit. Remaining amount of

Rs.64415/- should be recovered and fees of some students are being taken care of by money

provided by social welfare department this should be shown during the next audit.

c) As many as 18 original receipts are line idle in the receipt book no. 6. As per rules the use of

double sided carbon is not made.

73


Amount

Rs.

Payment

made

Less

Payment

Amount

Rs.

Additional

Payment

Amount

Rs. Remarks

1 2/115 _ 2777 2677 100 _ As per receipt

2 2/138 23.1.2000 1562 1460 102 _

Less payment

Rs.7364/-

3

8/749 8/756

9/810 To 816 _ 31600 31440 160 _

As per receipt

Additional

payment [-]

Rs.6940/- 424

4 9/821 to 823 _ 4675 4695 _ 20

5 8/771 to 783 _ 28500 32010 _ 3510

When total

Review was

Taken Rs.424/-

Were less paid

6 8/785 to 793 _ 20010 21620 _ 1610

7 8/782 16.8.2000 3510 _ 3510 _

8 10/955 to 990 30.11.2000 79887 78522 1365 _

10/955 to 990 2.12.2000 _ 1800 _ 1800

9 8/797 to 798 _ 1554 1454 100 _

10 10/901 11.8.2000 2027 _ 2027 _

Total 7364/- 6940/-

Paragraph No.-136 About LAN material purchase Following irregularities are seen in the purchase of LAN (Local Area Network) worth Rs.

412840 /-with voucher no. 1852 issued on 31-3-2001 by the general department.

1) As per account code rule no.6.38 to 6.45 as well as appendices III office head has not

initiated action. About the purchase. Explain this.

2) As per rule s while inviting tenders from the contractors it is mandatory to published the

same in at lest two news paper. The Department is only published short noticed that too

only in 1 news paper. Explain this.

3) Audit could not see original clipping of the news paper

4) Audit could not assets how many tenders from were receive from contractors and how

many were old by department.

5) The department receives how many forms after publishing second advertisement is not

known.

6) Two envelop system was not follow while accepting tenders for the contractors.

7) As per account code no. 6.40 sealed envelop are not accepted from the contractors.

8) Purpose should be made clear as to why extra time period was given to contractors.

74

9) As per rules documents pertaining to negotiation from the contractors. Was not shown at

the time of audit.

10) M/s Salan Electronics Mumbai‘s income tax clearance certificate is valid up to march 6 -

1995. When the tender is for year 2000-2001 then why the certificate of validity was not

sought of that period.

11) M/s Hinditron Info system, Mumbai’s tender do not bare date under the signature. Explain

how the tender was accepted.

12) M/s Salan electrics Pvt Ltd receive order of LAN material worth Rs. 4,90,190 on what

basis. Explain.

13) The 7 contractor provided which documents as per what’s rules and explain whether

proceeding fro m them.

14) When M/s Vision consultancy and services Mumbai do not have income tax certificate

then why is tender was accepted.

15) Vr. No. 1960 Dt. 31.3.2001 As per accounts code appendices 5 ruled no 20(K) and income

tax section 194 C why the income tax not deducted from the contractor’s bill Rs.11274

should be recovered from the contractors and should be submitted to the income tax

department Instead of LAN labor charges cheque of worth Rs.77350 a new cheque of

worth Rs 77350 (Cheque no. 70320) was given to the contractors. Explain delay in

missing cheques. Explain whether contractor executed work within the deadline and

submit the same for audit.

Paragraph no. 137 about vouchers not entering the cash book

1) When cash book KV-22 was evaluated it was found that voucher numbers were not

entered in the cash book. Voucher no. 1972 dated 31-3-2001 worth Rs. 1700and Voucher

no. 1973.

Dated 31-3-2001 worth Rs 2000 is not entered in the cash book.

2) The vouchers for above expenses are kept in the colleges file under ‘pass’ for payment

head. Why the voucher were not entered in the cash book.

3) The main cash book only have voucher no.1971 entry upon 30-3-2001

4) As per accounts code rule no. 3.50 all the expenses made through out the year and enter

into the cash book should be done by accounts officer. The said expenses should not

register.

5) When incomplete vouchers for the year 2000-2001 are registered then how the annual

expenses were reconcile. Explain this.

Paragraph No. 138:- Fishery college Shirgaon

Under NADP scheme a generator worth Rs. 88089 was purchase from sales corporation

Kolhapur. With a voucher no. 1008 dated 31-3-2001.

75

1) The purchase is made without publishing a tender notice in a news paper when the

purchase was above Rs.50000 then why instead of inviting tenders only quotation were

called 4.9.

2) On 31-8-2000 it is remark that publishing as an advertisement would be of no use.

Explain why remark was made.

3) 2% income tax Rs.1762/- and surcharge Rs. 264/- total account of Rs. 2026/- is not

recovered. Make the recovery and submit to the government.

4) Original Price includes sales tax and it is mention on the bills separate sales tax should

be shown, recovered and deposited.

5) The purchase generator is the make of which company is not mention. Similarly the

condition ISI and ISO is not made during purchase

Paragraph No.139- Fishery College Shirgaon.

Computer part worth Rs. 86130/- were purchase from D B Computers Ratnagiri with voucher

no. 1011 Dated 31 -3-2001

1) When the purchase was above Rs 50000/- then the why the tenders are not invited as per

accounts code rule no. 6.40

2) Efforts were e not made to procure government rate contract made for computers and

computers part.

3) The quotation issued out of rule book did not have sealed.

4) It was told that there are government guide lines to make purchase based o quotation

without inviting tenders. But the were not shown the time audit.

5) As per rule 2 % income tax Rs 1722 and surcharge Rs. 258 total accounting Rs. 1981

should be recovered and submitted to the government.

6) Liquid asset are not mentioned in the register. Make there entries and shown in next year

audit.

Paragraph No. 140 Dung- manure red soil and Bata purchases.

Agriculture research Station, Palghar Purchase Dung manure, Voucher No.145 Dt.17/8/2000

red soil and Bata worth Rs. 23300/-. Letter No. 2 Dt.19.4.2006 in this regards issued to make

compliances on 19-4-2006. The reply made to the letter is not accepted for audit following

irregularities are seen.

1) As per accounts cod rule no. 6.41 contract provider was not given enough time to provide

quotation a ten days time line was given. Hence contractors cold not participate in many

competitions.

2) As per account code rule no.6.40 sealed envelope was not receive from the contractor,

hence the confidentiality was not maintained.

3) Contractors’ signatures were taken for opening up the quotation but dates are not

mentioned under their signature.

76

4) When it is mention on the quotation M/s aditya enterprises palghar , that he is building

material supplier then why his printed rat card mention rates of dung manure Explain that

dung manure purchased at market rates.

5) As per M/s Aditya enterprises bills dated 28-5-2000 Money was paid for 18 ton dung

manure provide through 6 trucks each truck charging Rs. 1650 as transport charges. When

store register was checked the 18 ton dung manure provided through 4 trucks Rs.9900/-

Jai Gurudatt Computers Palghar’s challan

Sr No. Challan No. Date Kgs.

1 9974 30.3.2001 5560

2 9975 30.3.2001 5180

3 9976 30.3.2001 2920

4 9977 30.3.2001 4340

Total Kgs. 18000

As per the above table truck no. MH-04, H-2819 provided the dung manure. As mention in the

quotation as well as in the bills the supply was not made through 6 trucks. But through 4 trucks

only. That mean instead of paying Rs.6600/- for 4 trucks Rs. 9900/- was paid for 6 trucks. The

surplus amount of Rs.3300/- should be recovered from the concern official add the final

compliances should be submitted for Audit.

6) Quotation provided by the contractors do not adhere to the rule. Submit compliance till

then expenses of Rs. 23,300/- remain under objection.

Paragraph No. - 141 Fishery College, Shirgaon / Agriculture research station,

Shirgaon. A) Kaltar manual worth rupees 34957/- were purchased from Zenica ICI agrochemicals

voucher no. 304 dated 23/08/2000.

1) 2% income tax Rs. 699/- and surcharge Rs. 105/- total accounting Rs. 804/- should be

drawn from the bills and deposited to the income tax department. Similarly sales tax Rs.

2570.40 a surcharge Rs. 257.04, total accounting Rs 2827/- are given to the contractors the

research center should recover the same and submit to the government

2) The purchase was made as per the rates provided by regional fruits research center,

Vengurle seens goods above Rs. 50,000/- were purchased best on the one quotation , the

quotation related documents were not shown at the time of audit

3) B) when the stock of receipt books No. 235, 331 to 340 was checked it was found that as

many as eleven receipt did not bare distribution officers certification on its rear page as per

accounts code rule no. 3.8 receipt books stock was not made available audit.

77

Paragraph No. - 142 Fishery College Shirgaon

A) Manual worth Rs. 31440/- was purchased from GP Agro Agency voucher No. 799 dated

January 2.1.2001

1. There are four quotation but they are not sealed as per accounts code rule. Similarly 2%

income tax worth Rs. 629/- and surcharge Rs. 94/-, total Rs. 723/- are not drawn from the

bills. Recover and deposit

B) Computer printer worth Rs. 41000/- was purchased from net computer voucher no. 959

dated 23/03/2001.

1. 2% income tax Rs. 820/- and surcharge Rs. 123/- total Rs. 943/- should be drawn from the

bills. Recover and deposit

2. The research center made purchased as per the quotation called when purchases amounting

to Rs. 50,000/- should be made best on one quotation then why purchases of all the other

offices are made as per the only one quotation provided. Its seems that the purchases the

process inviting tenders was avoided original documents pertaining to the purchased were

not made available

Paragraph No. – 143 Regarding tools kit Purchases

23 tool kits worth Rs. 11109/- were purchase for students Voucher no 386datd 15-3-2001.

Following irregularities are seen

1) A training of 23 students was conducted for Horticulture and its management. 23 tool kits were

purchase for it. While the register was checked names and signature of 22 students were found.

That means 1 student is missing. A tool kit cost Rs. 483 the same should be recovered and

deposited.

2) The duration of students training sessions was of 6 months students signature was not sought

while distributing tool kits which is a grave issue. Explanation is sought & Submitted to audit.

3) Registered lacked page number as well as signature of authorities. This shows that giving

signature is avoided. Registered has only signature but do not have students name, incomplete

register was shown at the time of audit which is the grave issue. Official concerns should be held

responsible.

Paragraph No. - 144 About Tractor repair

An amount of Rs. 35 450/- was spent on tractors repairs Voucher no. 387 dated 15 -3 -2000

The compliance submitted has following lacunae

1) For repair of tractor MH-04 B 15, the driver has not given written proposal. It is mention in the

compliance report that the driver was inebriated. What action initiated against the driver should be

submitted in the audit.

2) Inquiry should be conducted about non maintenance as well as damages done to the tractor. The

amount of Rs. 35450 should be recovered from the people concern.

78

3) Central workshop Dapoli does not seen to have inspected the vehicle. How the tractor repairs

the carried out without obtain permission should be explain.

4) Sealed enveloped was not accepted for tractor repairs.

5) Explain why the tractor repairs were not carried out by the e government workshop.

6) Spare parts related to the tractor repair are not mention in the register , hence which spare part

were replace cold not be ascertains at the time of audit. Unpardonable negligence is observed on

the part of official concern.

7) Comparative table for comparing in the quotation was not fond at the time of audit hence

proper rate evaluation could not be done.

8) As per accounts code appendices 5 section no. B rule no 20(K) income tax was not deducted

from the bills of M/s Raju Garage. Rs. 815-/ should be recover from the concerns and deposited to

the government.

Till the above expectations are fulfill Rs.35450 spend on tractor repairs will remain under

objection.

Paragraph No. - 145 Entries made in store journal and store ledger register

1) Half margin letter no. 5 was issued about store general and store ledger register on 21-4-2006.

Instead of making of due compliances it was stated in the replied that appropriate precaution

are been taken. Seens 2005-2006 and by doing this lucane founding the audit of 2000-2001

were avoided to copmplied with.

2) As per accounts code rule 7.10 (1) (I) certificate for actual storage is not attached. Explain

why the inspection is not being carried out.

3) As per account code rule no, 31.13 the supervising official has avoided to put his signature

on store general, which is grave issue. The signature should be sought.

4) Explanation as sought to why office head signature was not taken on store journal and store

ledger.

Register should be update and submitted for the audit.

Concerned official shall submit the ledgers for audit after due compliance as per above

Paragraph – 146 Ref: Sale of grass

Tenders were invited for scale of grass in Kharip season on the land of 50 acres of

Agriculture Research Station, Palghar.

Following shortfalls were found in the same.

1. Notice / Advertisement were published in newspaper but the clipping was not made

available for examination and hence audit could not get publicity notice, terms an

condition for audit.

2. Tender fee was not charged to tender fillers / bidders by the Station. Explain why no tender

form was available?

79

3. To accept and sanction tender, a committee was appointed by the Station, for which no

sanction was obtained from the University. Explain. Obtain and show the sanction from

the University.

4. Proper proceeding of the tender acceptance to sanction of tender is not maintained. Only

signatures of contractors are obtained.

5. While inviting tenders, two envelope systems were followed. However in the technical

envelops Shri. Gajendra Shankala and Shri. Mahesh Bhanushali no documents were found

as per terms and conditions. Explain how the committee accepted out of rule tender?

6. Why out of rule tender should not be treated illegal and University has to Explain why

while sanctioning the tender and selling grass a survey of the said area was not conducted?

After submit the compliance after complying as per above for audit.

Paragraph No.147 Cancellation of cheques

Following serious shortfalls are found while examining cheques in the year 2000 – 2001

1) Cheque No. 093568 and 093569 in the series 093551 to 093575 cheque book was found

blank. Why not carried out the following further procedures?

2)Explain the reasons for keeping the above cheques blank.

3) Cheques were not cancelled as per accounts code rule 3.15 and 3.32 and not signed. Why

cancellation of cheques was avoided when it was the responsibility of pay and accounts

officer?

4) Pay and Accounts Officer has put the cheque no 054596 blank and put lines on it. There is

no signature on the same canceling it as per rules. Explain.

5) Cheques being important, why pay and accounts officer did not keep it in custody as per

rules? Can’t deny the blank cheques could be misused.

Take care to cancel the cheques and follow the procedure as per rules and submit the

compliance for audit. In this regard demy official Half Margin letter No 1 has been sent on 16-

05-2006. No Final compliance on it is submitted.

Paragraph No.148 Fishery College, Shirgaon

Voucher No. 1006 date 31-3-2001 Computer parts were purchased from M/s. Net

Computers for Rs. 33950/- Only.

1) Income Tax Rs. 679 and surcharge Rs. 102/- total Rs, 781/- is not deducted from the bill. The

same may be deducted and deposited in the concerned government department.

2) Purchases have been made as per quotation invited by Coconut Research Station.

It was avoided to invite tenders for purchase for Rs. 41000/- as per Voucher no. 959 Dated 23

March 2001 plus for Rs. 33950/- as per this voucher totaling Rs. 74950/- besides for purchase

of Bhatye Research Station. Purchases are made out of rule.

Documents of original quotations are not made available for Audit. All original papers be

submitted.

80

Find out how much purchases have been made on the basis of letters of Coconut Research

Station of Bhatye. The same information is submitted in the following audit.

As per Audit report chapter No. 7 purpose is served of no competitive rates and lump sum

purchases. The University was deprived of competitive rates due to this purchase method. Self

explanatory reasons be submitted.

Paragraph No. 149 Fishery College, Shirgaon (Krishi Vidnyan Kendra)

Examined registers in Krishi Vidnyan Kendra Report / comments on it are as follow

1) Daily ration register is maintained in form No. 12. It is maintained as per accounts code

rule no. 11.12 in form (K.V. 104). The entries are made in the same register.

2) Adult stock register is not maintained in K. V. 109. Entries be made in it as per accounts

code rule 12 . 4.

3) Live Stock account register not maintained in form K.V. 110.

4) Milk Yield Register is in simple notebook, not in form No. 111. It be maintained in the

specific format register.

5) Disposal of Mix register in a simple notebook. The same is not maintained in form no. K.

V. 12 as per accounts code rule no 12 .8

6) Very important registers are not maintained. Hence couldn’t check Krishi Assets since

registers K.V. 85, 86, 87, 88, 89, 90, 94, and 98 are not maintained. Similarly debtors

register in form No. 101 is not maintained from the beginning. It is maintained from year

2003. Debtors outstanding amount is at Rs. 8,80524/-. Details are not available.

Paragraph No.150 Areca nut Research Station, Shrivardhan

Subject: About Ledger register being incomplete and not certifying income, expenditure

accounts

1)Year 2000 – 2001 Ledger register is not checked and signed by pay and account officer.

2) Income and Expenditure accounts in 2000 – 2001 not checked and signed by pay

and account officer.

3) Numbers in Ledger register are written with pencil. Numbers are not finalized even after

five years. Explain why pay and accounts officer has not checked and certified accounts

and ledgers for the year 2000 – 2001.

4) Explain why as per accounts code appendix I Rule No. 3.6 accounts are not checked and

Certified by pay and accounts officer?

2) Ledgers and other accounts were not checked and certified by pay and accounts officer till

the audit of concerned Kendra. This is a serious matter and it is found at the time of audit

that accounts are not prepared checked and certified on time.

3) Unless accounts of 2000 – 2001 are certified finalization of annual accounts is

impossible.

81

PARAGRAPH NO.151 ABOUT REVENUE INCOME AND RECEIPTS

Areca nut Research Station, Shrivardhan has not acted about revenue receipt as per the

rules.

1) While writing the receipt in the receipt book carbon paper is not used on both the sides

as per accounts code rule no. 3.10

2) The receipt books of revenue income are not checked and signed entered by concerned

officers.

3) After passing on the receipts to the concerned after accepting receipts their signatures

on the backside of the receipts not taken as per the rule.

4)As per accounts code 3.10(2) Kendra instead of depositing revenue income in banks

within 2 days deposited it after one and half / two months which is a serious matter.

Explain why government money not deposited on time.

Compliance is submitted after proceeding further as per accounts code.

Paragraph No.152 Incomplete delivery memo and yield book

1) Delivery memo is maintained by K. V. 96 as per accounts code 11.12. After writing

delivery memo all the three copies are kept in it only. Two copies are not handed over to

store keeper, as per rule, for further entries.

2) Double sided carbon not used while writing delivery memo.

3) Delivery memos are not checked and signed by concerned officer which is a serious

matter. Explain why the signatures are not done.

4) While going through the delivery memo no 19 was found blank. Why the memo was kept

blank and not cancelled and signed by concerned officer. This is a serious matter and

explanation for it be submitted.

5) Hand Book in form K. V. 95 is not filled in as per the rules. Examined book and

found that columns no 1, 3, 4,7,8,10,12 in it are not written. Why concerned officer didn’t

take care to see that the same is done regularly. This leads to understand that entries of

grown up crops are not made on time regularly. Incomplete entries in registers absence of

signatures all this may lead to financial loss of revenue income to the University. It seems

the concerned officer has done unforgivable negligence.

Final compliance be submitted for audit after rectification of the above.

Paragraph No.153 Credit sale register not maintained

1) Areca nut Research Station, Shrivardhan has not maintained K. V. 101 credit sale register in the

prescribed form as per accounts code rule no. 11.19

2) station didn’t maintain credit sale register in the year 2000 – 2001 and hence couldn’t examine

the same. The matter is serious and explains why the register was not maintained.

3) While auditing it is found that credit sale register is maintained from the year 2005 --- 2006. .

82

4)Outstanding dues couldn’t be recovered on time since K. V. 101 register was not maintained by

the Station. Therefore no growth in revenue income of the University.

This is concerned officer responsibility and why he avoided it? (Enclosed recovery table) No

attempts are seen to be made for recovery.

Station has not maintained K.V. 94 Threshing Yard register in prescribed form similarly entries

are not made in a simple register either. Therefore plot wise crop entry is not done and in the

absence of required entry audit could not be done. Submit for audit after rectifying above.

Sr

No.

Credit

Bill no. Date Name of Office Amount Details

1 2408 29/8/97

Sub Divisional Agricultural Officer,

Training & Award Scheme, Mahad 1275/-

Coconut Plants, 75 Nos.

Banavali

2 2461 26/6/2001 Taluka Agricultural Officer,Mhasla 11000/-

Coconut Plants, 500

Nos.

3 2487 21/10/2002 Taluka Agricultural Officer,Mhasla 5359/-

Coconut Plants 233

Nos.

4 1423 23/12/2003

Superintendent, Agricultural School,

Lanja 14000/- Arecanut Seeds

Total 31634/-

Paragraph No.154 Subject: Registers in prescribed form not made available

for audit. Registers in prescribed form were not available for audit.

1) Voucher No. 183 Date: 3rd

March 2001 labour charges 12248/- voucher no. 199 Date: 20th

March 2001 Labour charges Rs. 8836/- .

As per accounts code rule no. 11.9 K.V. 92, daily labour sheet not maintained in prescribed

form. Therefore number of labourers and expense on labour charges as per sanctioned number

group? Couldn’t be examined. Entries of work done are found in a simple register without

columns. Proper entries are not made.

2) Voucher No. 184, Date: 3rd

March 2001 telephone charges Rs. 878/- only. As per accounts code

rule no. 27.1 K. V. 170 trunk? Telephone register not made available in prescribed form. Hence

the expenses incurred couldn’t be examined.

3) Voucher No. 186, Date: 3rd

March 2001. Expenditure incurred on tractor Rs. 635/- only Entry

of spare parts couldn’t be examined since register of –out – of useless material is not maintained.

Compliance fee submitted along with registers.

Paragraph No.155 Subject: Sanctioned proposals of expenditures incurred not

made available for inspection Docket as per sanction of expenditure incurred by the Station not maintained.

1) Docket as per sanction of expenditure incurred on labour charges during the year by the Kendra

is not maintained. How the expenditure on labour charges of labourers on the field incurred on

taking sanction from the higher office? Explain why the proposal for sanction for labour charges

while engaging labourers time and again not put up?

2)According to voucher 190 Date: 20th

March 2001 Rs. 11600/- only incurred on urea and sufala,

but the Station has not put up proposal for sanction for the same. Hence proper inspection couldn’t

be done.

83

3)Voucher No. 185 Date: 3rd

March 2001 Rs. 3000/- only on diesel and Voucher No 192 Date: 20th

March 2001 Rs. 1515/- only. Expenditure on this couldn’t be available for inspection. Hence

couldn’t examine the expenditure properly.

Explanation for the above be given and compliance be submitted for the audit.

Paragraph No.156 Subject: Absence of signatures on stores ledger and stored

journal register Entries / from 1

st April 2000 to 31

st March 2001 in stores ledger and stores journal

maintained by Trial-cum-Demonstration Farm, Repoli are not checked and signed by concerned

officers.

Initials and signatures for inspecting the entries are not done by the staff / officers, field

assistant / field Supervisor / Co-professor in the year 2000 – 2001. This leads to the conclusion

that entries are made without checking the material in the year. The matter is a serious and seems

that concerned officer has not paid attention to it.

Certificate in not entered / registered signed after taking note of pages in the register

expenditure cannot be sanctioned unless entries in the register are checked and signed. Final

compliance be submitted.

Paragraph No. 157 College Of Fisheries Shirgaon (Krishi Vidnyan Kedra,

Lanja) Irregularity was found in building / constructing electric compound while auditing the year

99 – 2000. Comments are given on the matter in paragraph 19 of the audit report of the year – 99

–2000. On demand of detail documents about the compound at the time of audit of the year 2000 -

2001, one more file of electric compound for Rs. 22228.15 only was made available at the very

place.

1) It is found from that M/s. Kalpataru Nursery Sawantwadi built a electric compound

admeasuring 541 meters for Rs. 22228.15 giving quotation on 23-6-96. Afterwards in 99 – 2000

built 1744 meter compound for Rs. 69861/-. According to the information available for audit, total

2285 meter compound was built for Rs. 92089.15. Entries of all the material like battery, solar

panel enlisar used while building the first compound are not found in the register. Similarly as

noted in Paragraph 19 of audit report year 99 – 2000 there is no entry found in the stock register

of the material used while building the new compound. Separate material of both times

(compounds) isn’t on the field. Similarly electric compound is also off. This expenditure be

investigated into and action be taken against the concerned.

Paragraph No.158 Regional Agriculture Research Center, Wakawli

Is a contractor supplying material as per tender quotation according to the definition given

in accounts code rule no: 2.6 and 2.7 As per income tax act rule no 194C it is required to cut 2%

Income tax at resource from the bill. The Income tax which was required to be deducted from the

bill as per Income tax applicable rule 5(20)K was not deducted and credited to government

account.

84

ssscher

No. Date

Amount

Rs. Details of goods

2% Income

Tax Amount

Rs.

Surcharge

Amount Rs. Total

1 1 2 3 4 5 6

1173 31/3/2001 207625/-

Super Phosphate

Fertilizer Purchase 4153/- 683/- 4776/-

1175 31/3/2001 84490/-

Merit of Potash

Fertilizer Purchase 1690/- 253/- 1943/-

182 15.7.2000 324800/-

Purchase of Urea

Fertilizer 6496/- 974/- 7470/-

1111 31.3.2001 47400/-

Purchase of Cow

Dung 948/- 142/- 1090/-

983 31.3.2001 452340/-

Purchase of Silpop

Cloth 9047/- 1357/- 10404/-

25683/-

Above vouchers are for examples examine the record of twelve months and deduct the tax

from all bills and deposit it in government account.

Paragraph No.159 About purchasing khirani plants

Sr No. Voucher No. Date Details Amount Rs.

1 79 31.3.2001 Purchase of Khirni Plants 34200/-

Khirni plants are purchased as per above voucher. Following are the objections about it.

1) Even as it was imperative to invite quotations from government recognized nurseries, they

invited two quotations from nurseries not recognized by government certificates of M/s. Sagar

nursery M. P. Narshi and M/s. Chhaya nursery Gimhavne were not available for audit, hence the

conclusion from available papers that both the nurseries are not government-recognized.

Explain why the quotations were not invited from government recognized nurseries submit

the compliance.

2) Notice for inviting quotations is published on 11-1-2001 and the last Date(for submitting

quotation) is 20-1-2001. As per accounts code rule difference between the two dates must be of

fifteen days. Explain why this is not followed and submit the compliance.

3) Timing not mentioned with the last date in the notice for inviting quotations. As it was

mandatory. Explain why it was not mentioned.

As per above mango bata (Amba bata) have been purchased. Following are the

irregularities in it.

Paragraph No.160 Purchase of Mango Seed

Sr No. JE Date Details Paid Amount

1 1 31.3.2001 Purchase of Mango Bata Nos.-66000 M.B. Lanjekar 9900/-

2 2 31.3.2001 Nos.-1700 Kgs. R.D.Kelkar 7140/-

85

1) From Serial No. 1 purchases have been made without inviting quotations. Quotations are

not invited though it was mandatory to invite relative quotations as per the accounts code

rule no. 6.38 and 9.40. Hence university is deprived of benefits of competitive /comparative

rates. Therefore convince about the rates of purchased bata, in audit. Sanshodhan Sanchalak

circular OW KKV / San -2 / Ki / has dar / 4792 / 2000 has fixed rates of bata, but has not

mentioned anywhere in it that quotations be not invited. Only they have fixed bata rate.

University would have been benefited had it called quotations from open market. Explain

and under what rules the concerned officials sanctioned the same without inviting

quotations? Till then the expenditure is not allowed by audit. Amount Rs. 9900.

2) Objections on serial no. 2 are as follow –

Publication Date of public notice inviting seven quotations is 6/6/2000 and last date

is 12/6/2000. The concerned have given only a period of six days to invite quotations

whereas it is necessary to give a period of at least fifteen days as per.

Explain and convince the rule under which it is given and compliance be submitted.

3) Though mandatory timing not mentioned with the last date in the notice for inviting

quotations. Explain why the rule was not followed.

4) Explain with valid reasons why the envelopes were not sealed.

5) Purchased not proper entries wide serial no. 1 and 2 are taken down from stores ledger but

while showing calculations of bata signatures of competent authority, award staff are absent.

Therefore audit is not convinced if batas are used properly or not. Hence the above

expenditure is temporarily kept under objection.

Amount Rs. 17040/-

Paragraph No.161 Fishery College Shirgaon Library

Enclosed a list of important books lost by the concerned who were given books of library of

Fishery College. Some of these books are lost and only the original price is recovered.

Accounts code chapter 16 and library committee Krishi Vidyapeeth on 18 – 12 – 2002 vide

agenda 3 sanctioned a set of rules in which provision for charging fine is suggested and which is

not implemented in this matter.

1) If library papers are not returned on time, a rupee per extra hour is to be charged / fined.

Similarly if a book is not returned on time Rs. Five per extra day is to be fined, to students also. In

the same way if a book is lost the same should be informed to library in writing. This has not been

implemented. As a result university is at a loss to the tune of thousands of rupees.

Given below is a chart of lost books. Action be taken against fine be recovered from all the

concerned and the same be submitted in the next audit.

86

Sr

No. Name of Book Servant's Name

Date of Book

Issuance Remarks

1 Animal Diseases S.K.Dharia 14.7.86

2 Profession of High Meat Hens S.K.Dharia 14.11.86

3 Crafts for children P.D.Virkar 15.1.90

4

A glance of Konkan Krishi

Vidyapeeth M.R.Nagrale 13.4.93

5 Rice cultivation technic & methods M.R.Nagrale 23.11.94

6 The vans pati industry M.R.Nagrale 23.11.94

7 Plantation of Sapota & Lichi P.G.Borkar 15.12.94

8

Plantation & Care of fruit plants in

Konkan. Dr. R.V.Bhambure 10.12.97

9 Mango A.H.Desai 10.12.97

10

Fertilizers yielding soil

improvement

Sou. Shubhangi

S.Abhyayakar 5.10.98

11

Plantation & care of fruit plants in

Konkan. Sou. V.S.Sawant 21/9/2001

12 Pickles, Jams & J.B.Drinks Sou.P.S.Sawant 21/9/2001

13 Advanced Fisheries Manoj M. Ghughuskar 30/6/2004

14

Baliraj Konkan Agricultural

ProgressS, Special Issue Manoj M. Ghughuskar 7/3/2005

15

Green house management for hand

crops Manoj M. Ghughuskar 25/2/2005

16 A guide to home arardhing. Manoj M. Ghughuskar 31/2/2005

17 Text book of food sci of teeh Manoj M. Ghughuskar 10/10/2005

18 Agriculture technal for formess Manoj M. Ghughuskar 29/12/2005

19 The m.agri.Uni account code Ramchandra Sante 27/6/2000

20

Management of coperational

guideuis of kkv. Ramchandra Sante 22/11/2000

21

Income tax guidelines and mini

ready reckoner 2000-2002 Ramchandra Sante 13/12/2000

22

Income tax guide lines and mini

ready reckoner 2003-2004 Ramchandra Sante 11/8/2003

23 Courtyard Garden Shri Payare 9/4/2003

24

Minimised expenses for fruit

specimen,technology & it's

management. Shri Payare 9/4/2003

25 Vetables Nursery Protection Shri Payare 9/4/2003

26 Bale Raja {I.P.M.} Ketkar 22.7.2002

27 The bombay gen.p.fund Ku. Vaishali P. sawant 22.7.2002

28 Maha. Sundry Expenses Act 1965 Ku. Vaishali P. sawant 1.6.2005

29 Statutes Ku. Vaishali P. sawant 1.6.2005

30

Musk Melon, Water

Melon,Cucumber Ku. Vaishali P. sawant 17.10.2005

31 Rice Farming Ku. Vaishali P. sawant 30.6.2005

32 I.P.M. in rice Ku. Vaishali P. sawant 29.12.2005

33 Soyabeen harmful kit Ku. Vaishali P. sawant 29.12.2005

87

Paragraph No.162 Purchase of cashew seeds

Sr No.

Voucher

No. Date Details Paid Amount

1 74 22/3/2001

Purchase of

Cashew Seeds

Prasad Moreshwar

Kanher Ayani Khed 10000/-

Purchase has been made of cashew seeds as per above voucher. Objections on it are as

below.

1) Notice for quotations is published on 13 – 2 – 2001 and its last date is 20 – 2 – 2001. But as per

account code rule 6.38 and 6.40 a minimum period of fifteen days has to be given to invite

quotations, the department has given only a period of seven days. Explain and convince under

which rule this short period is given.

2) Explain though mandatory why timing with last date is not mentioned. Give valid reasons.

3) Though mandatory envelopes are not sealed. Explain why the envelopes are not sealed?

4) Before purchasing above seeds enquiries were not made at Regional Fruit Research Station

Vengurla and Regional Agriculture Research centre Wakawali about purchase and purchased from

a private party (person).

Audit is not convinced if the said seeds were standard or not. Above amount would have been

credited to the university had the concerned responsible official used financial propriety. Audit

doubts the intention behind such purchase from private person and hence disallow the

expenditure.

Paragraph No.163 Using outdated medicines

Sr No. Voucher no. Date Details Amount

1 52 2.12.2000

Purchase of pesticides.

Konkan Krishi Seva kendra 9576/-

1) Pesticides have been purchased as per above. Expiry date of Bavistine fungicide is June –

2001. but is used even after 21 – 7 – 2001. Balance of on 21- 7 – 2001 is 1 Kg 300 Gms,

but is used after its expiry date. But it is of no use if pesticides are used after expiry date.

In short the said Bavistin fungicide has gone waste. Hence cannot allow the cost of above

pesticide Rs. 320/- in audit. Pesticides were purchased more than requirement hence gone

waste. Hence the cost of the pesticide be recovered from the responsible official.

2) Date of publication is not mentioned in public notice. Though mandatory as per accounts

code 6.38 – 6.40 why the date was not mentioned in the notice inviting tenders. Explain.

Paragraph No.164 Construction section

Sr No. Register No. Account Code No. Details

1 K.V.68 6.67 Building & Immovable Property

2 K.V.40 Form 3.59 Asset Statement

3 K.V.85 6.67 Land Register

4 K.V.69 6.67 Road Register

88

Construction section of the university has kept all the registers incomplete and submitted

the same incomplete for audit.

Right from the beginning i.e. from establishment of the university very important registers

are not maintained kept properly. Entries in it are not complete. In this connection demi official

letter no. 5. given in audit on 16 / 6 / 2006. Now the entries are made and are signed by concerned

officer putting the date.

Earlier University Engineer has not taken cognizance of assets university administration

has neglected university should ensure about the assets and maintain the registers up to date.

PARAGRAPH NO.165 AUCTION OF MANGO

After audit of financial year 2000 – 2001 following irregularities are found in the auctions of

mangoes.

Public notice of mango auctions was published on 11 – 3 – 2001 in a news paper. Its last date is

given 21 – 3 – 2001, As per account code 6.38 – 6.40 a minimum period of one month has to be

given (to invite bids). Explain though mandatory why a short period of ten days is given submit

the compliance.

1) What was the number of mango trees grown couldn’t ensure in audit that the same number

of trees were auctioned. Submit the compliance.

2) In terms and conditions it is mentioned that head of the center has a right to take three

mangoes of each tree. Explain why to take extra mangoes while two per tree were

sufficient?

3) Re tenders of sector 2 and 15 are not invited. University would have been benefited had it

been invited. But the university has informed not to sell the mangoes. Explain why tenders

were not invited third time. Convince about the disposal of mangoes of trees in sector 2

and 15 and compliance be submitted.

Paragraph No.166 About bills expenses incurred for fuel as per above voucher

But fuel expense related bills / sub vouchers are not made available for audit. Explain how the

payment was made in the absence of such bills / sub vouchers. Submit the bills immediately or

recover the amount from the concerned and compliance be submitted.

Paragraph No.167 Eliminated

Paragraph No.168 Construction Section

Very important registers are not maintained university accounts code was received in 1991.

From that (i.e. 1991) till 2006 i.e. for fifteen years registers are not maintained in prescribed form.

Regarding this Half Margin letter no 11 was given on 22 – 6 – 2006. Answer received is (we) are

maintaining from current financial year. Recovery couldn’t be / without checked/ registers

university administration should pay special attention in the matter and submit the compliance

ensuring proper implementation of recovery process. It is found while auditing that last many

89

years the university has not supplied printed registers in prescribed from mentioned in accounts

code to many of its offices.

Sr No. Register Form No. Rule Details

1 K.V.146 17.2 Building Rent Register

2 K.V.147 17.6 Rent, Licence Fees, Service Charges

3 K.V.148 17.8 Electricity, Water, Meter Readings

University administration should pay special attention to provide as per accounts code

printed forms registers to all its offices on time and instruct them to maintain it up to date.

Paragraph No.169 Irregularity In Vouchers

Following irregularities are found while auditing Director of Extention Education,

Department for year 2000 – 2001

Voucher No. Date Amount

2292 31.3.2001 272/-

Bill No. Date Details Amount

565 25.3.2001 Purchase of Dictionary No.1 342

566 25.3.2001 Purchase of Dictionary No.1 135

Total 477

1. Above department has purchased dictionaries but are entered in consumable register. The

entries should have been in K.V. 140 register as per account code. Explain why this is so and

submit the compliance.

2. As per above voucher 1343 / 14 / 12 / 2000 expenses are incurred on tea / snacks is Rs.

650/- but no papers were available for audit indicating the number of representatives attended

and served tea / snacks. Hence couldn’t find out the validity of the expenditure made. Explain

and submit the compliance.

Paragraph No.170 About irregularity in cash book k. v. 22

Following irregularities are found while auditing grants of budget department of vice

chancellors office for the year 2000 – 2001

1)Though mandatory grant register K. V. 52 as per accounts code rule 5.10 is not maintained in

prescribed form. Explain the intention behind it and submit the compliance.

2)Deposited in account 251 in RDCC Bank Rs. 1790560/- by cheque. Vide Bank chalan on 5 / 8 /

2000. But the same amount is shown credited in cash book on 25 / 7 / 2000. Explain with valid

reason why the cheque was deposited in the bank on 5 / 8 / 2000.

3)Convince the audit why receipts were not cancelled with signatures of the competent authority

as required.

90

Note: Paragraph No.171 and 172 are deleted

Paragraph No.173 Construction Section

A) Bill of decoration as per voucher 2025 date 22nd

March 2001 for Rs. 44845/- paid but record

of the same not shown. Similarly two percent Income tax Rs. 897 + S / charge Rs. 135 =

1032 was not deducted from the bill and paid into the account of Income tax.

B) Bill of printing as per voucher 1986 date – 20 / 3/ 2001 for Rs. 29600/- paid to Pragati

Printers Dapoli Sub voucher no. 203 along with this bill is a Xerox copy. Amount is printed

on it afterwards. Original sub voucher be obtained and submitted for audit. Similarly as

printing appears to be made on Xerox copy afterwards this expenditure be thoroughly

investigated and action be taken against the concerned Income tax Rs. 592 + S / charge Rs.

89 = Rs. 681 be deducted and paid to the Income tax department.

C) Bill of curtains for V.C. residence as per voucher no 2098 date 31st March 2001, for Rs.

22326/- was paid. Till the date of audit pay and accounts officer hasn’t sanctioned / passed

the bill. Similarly Income tax and S / charge total Rs. 514/- not deducted and paid to the

Income tax department.

Paragraph No.174 Subject: About muster Agriculture Forstry Project has

incurred above expenses as per above voucher Voucher No. Date Details Amount

381 5.7.2000 As per muster 2553/-

1) Thumb impressions of following labourers are either not taken on muster or not authenticated

which is mandatory as per accounts code rule no. 11.8

Explain with valid reasons why this is so and compliance be submitted.

Sr No. Labourer's Name Amount

1] Shri M.M. Yadav 444/-

2] Shri S.S. Yelawe 444/-

888/-

2)Daily labour sheet register is maintained in a simple register which as per accounts code

rule(11.9) should be in a prescribed format. It be maintained and compliance be submitted.

Explain the intention of not maintaining the register in the prescribed format.

Paragraph No.175 About purchase of xerox paper

Following irregularities are found while auditing above vouchers.

Sr No. Voucher No. Date Amount

1 2367 31.3.2001 9675/-

1) Xerox papers are purchased as per above vouchers. However along with vouchers, sub

vouchers original bills are not made available for audit. Concerned department vide their D. O.

91

letter No. 32 mentioned that it is of assistant comptroller. But it was the responsibility of the

concerned department to search for and make available the original receipt, which they didn’t

convince how the pay and accounts officer pre audit / sanctioned the bill without bill which is

mandatory as per accounts code rule 3.16 or adjusted bill for the original bill be submitted for

audit. Otherwise the amount be recovered from the convinced fixing the accountability.

2) From the papers made available for audit, audit couldn’t be convinced about to what office

work the above Xerox papers in K. V. 99 were used. Therefore expenditure on Xerox papers is

disallowed in audit.


As per voucher 2115 date 31st March 2001’ Stone Rs. 33740/- were purchased for building

and amount was paid to contractor Shri. Gondhalekar.

1) Rate of district – Rate list for the year 2000 – 2001 is Rs. 777/- per hundred where as inviting

quotations purchased at Rs. 1115/- per hundred. Considering the district list a difference of

Rs. 10140/- be recovered and deposited.

2) Expenditure on Stone, masonry work other building work digging etc is not submitted for audit.

Had quotation on as per A-1 or tender as per B-1 been invited, after making a budget, stone would

not have required to be purchased at extra rate. Explain why procedure was not followed as per

rule.

3) While preparing the purchase proposal a remark is noted on 31st March 2001 which states that

recent market rates of stone bricks are much higher compared to the district list of rates. Explain

why in spite of the above facts purchases of stone were made at rates.

4)Income tax Rs. 675 + S/charge Rs. 101 = 776 is not deducted from the bill which be deducted

and credited to proper accounts.

Paragraph No.177 About purchase of cloth for uniform

As per above voucher Agriculture School, Roha purchased cloth for peons, supervisors,

labourers. Following are the objections about it


1 12 31.3.2001 Cloth Purchase 11022/-

Supervisors [2],

Peon[1], Labourer[6]

1) As per university circular / JK / KKV / Ordinary / Uniform / 11478 / year 94 date 3 – 10 – 1994

permissible khaki cloth for long pant is 1.30 meter. But in reality long cloth between 1.10 – 1.20

meter is sufficient. Therefore, on what basis has the university sanctioned to purchase 1.30 meter

cloth? University should reconsider its decision so that 10 centimeter cloth per person will be

saved.

Circulars be reconsidered and compliance be submitted.

92

Paragraph No.178 About coconut transportation

As per above voucher a private party transported coconuts Ratnagiri – Bhatye and

expenditure is incurred on the same. Following are the objections about it.

J.E. Date Details Amount

1 31.3.2001 Ratnagiri Bhataye Coconut transport 3700/-

1) Central Workshop of the university owns a truck. There was neither NOC from the

competent authority of the department stating the condition of the truck out of repair / good

nor audit could ensure about its out of repair condition. Compliance be submitted making

papers available.

2)Last date in the public notice inviting quotations is 26 / 7 / 2000 but on the office copy, it is

mentioned as 21 / 7 / 2000 convince the audit about the difference of two dates. Till then

above expenditure is not allowed.

3) Explain why the mandatory mention of time along with last date for inviting quotations

isn’t made.

4)Explain why the mandatory sealing of envelopes not done.

Paragraph No.179 About purchase of diesel engine

Following are the objections about purchase of a diesel engine made as per voucher

Sr No. G.E. Date Details Amount

1 16 31.3.2001

Rajan Hardware & Electrical Mangaon

Purchase of Diesel Engine 17725/-

1) Price list of the Kirloskar Company was not made available but contractor with his signature

has provided it which audit does not admit / accept audit could not convince if the price was right

or wrong as company price list was not made available. Make it available and submit the

compliance.

2) A letter from the company stating the vendor is an authorized seller / dealer could not be

available for the audit. The same be made available and compliance be submitted.

Until compliance of 1 and 2 expenditure incurred is held up with subject to the objections

above.

Paragraph No.180 About purchase of lab material


2277 31.3.2001 Purchase of Laboratory Material 2763/-

Pathology department purchased material for laboratory as per above voucher. But

following are the objection about it.

93

1) The department didn’t invite quotations. Had it done so, the university would have been

benefited from competitive rates. Explain the intention of not doing so and compliance be

submitted.

2) Purchased material be kept in custody of store keeper and then it be forwarded to laboratory so

that it can be convincing about its proper disposal. Or else the material be kept in stores general

and entered in its ledger as distributed or else the material be kept in prescribed from K. V. 98.

Procedure like this isn’t observed. Explain this and compliance be submitted.

Paragraph No.181 About purchase / disposal of chemicals


1 1869 31.3.2001 Purchase of Chemicals 7575/-

Chemicals are purchased as per above voucher. Following are the objections about it.

1) Above chemical is entered in consumable register and its use is shown but only once and must

have been taken in K. V. 98 which is not done. Couldn’t ensure in audit whether all the chemical

was exhausted in only one day or otherwise. Proper compliance of the same be submitted.

2) Following is the balance chemical but it is noted down in next year i.e. 2001 – 2002.

Therefore audit couldn’t ensure about the disposal of balance chemical or its where abouts.

Therefore there are chances of fraud / misuse of the chemical. Amount of Rs. 270 of unused

chemical be recovered.

Sr No. Name of Chemical Balance Gm. Price

1 Zinc Chloride 250 Gm 72.50

2

Potasium

Permangnet 250 Gm 87.50

3 Congored 15 Gm 18.00

4 Potasium Sulphate 250 Gm 47.50

5 Bromamaimol Q 2 Gm 44.00

269.5

Paragraph No.182 About honorary staff allowance


1 2362 31.3.2001

Honorarium Staff

Allowance 20000/-

2 1994 29.3.2001

Honorarium Staff

Allowance 17500/-

Total 37500/-

About expenses are incurred for national Irrigation Field Program. Following are the

objections about it.

94

1) Audit couldn’t ensure about when the staff worked, their timing if worked on holiday or other

wise. Audit cannot allow bhatta work done if worked in office timing between 10 – 5.45. If work

is done on holidays. Explain and compliance be submitted.

2) Neither information about which work has done by the concerned staff nor their diaries were

made available for audit. Hence could not ensure which work was done by each staff / officer.

Reasonable explanation be given for not providing required information and compliance be

submitted.

Until compliance of 1 and 2 expenditure incurred is disallowed.


As per above voucher 2435 / 31 – 3 – 2001 post mortem hall at Goregaon was repaired

expending Rs. 98442/-. The amount was paid to contractor Shri. G .A. Parekh.

1) A description of earlier work before beginning of repair work is in short. Year of earlier work

and need for repairs in described / stated clearly signature of university engineer is absent.

2) How the old material like doors windows glasses disposed off? Papers about, if write off

auction was carried out or not are not made available for audit. Cost of old material be fixed and

recovered from the concerned.

3) In the measurement register there is no remark about amount signature of the university

engineer is in the corner above the summary of expenditure. Explain the reason for this.

4)Along with a work of Rs. 91003/ tenders were invited in daily Ratnagiri Express for seven

works out of which one is for Rs. 455697/-. Tender notice was published on 12 – 2 – 2001 and the

last date mentioned in it was 26 - 2 – 2001. In only one newspaper giving a period of only

fourteen days the notice is published. As per accounts code 6.41 the period should have been 30

days. (for inviting tenders). Thus irregularity has occurred government should seek explanation

from the concerned and further action.

Paragraph No.184 About stationary


1 1847 31.3.2001 Stationary Purchase 1496/-

stationary has been purchased as per above voucher. There are following irregularities.

1) As per accounts code rule 6.38 and 6.40 or Maha Government Industry power and labour

department government ruling no. MKS / 1088 / 2512 / Industry – 6, Mantralay date 2 / 1/ 96 it

was mandatory to invite quotations. But they should explain the intention for not doing the same.

Explanation for not inviting tenders be given and compliance be submitted.

2) Above information is entered in consumable register. It was mandatory to enter it in store

Journal or the store ledger which is not done. Entries are either not in prescribed form or in

register which is not as per mentioned in accounts code 1991.

There is either incomplete information about who used stationary for whom it is used or

entries are left in complete. Consumable register is not signed by competent authorities hence

95

above expenditure cannot be allowed in audit. Either compliance be submitted or amount be

recovered from the concerned.

Paragraph No.185 About irregularities in vouchers


1 2182 31.3.01 Micro processes Photometer Citronic 40776/-

2 2298 31.3.01 Calcium Filter Purchase Citronic 3120/-

3 2297 31.3.01 Purchase of Spectometer 44396/-

4 1978 31.3.01 Purchase of P.N.Meter 19061/-

5 1979 31.3.01 Digital Conductivity 13150/-

Total 120503/-

Chemistry department has made some purchases as per above vouchers. Following are the

objections about it.

1) Notice for inviting quotations was not made available for audit. But they have sought from the

company Performa invoice. Audit couldn’t ensure the period of inviting tender in the absence of

notice for inviting tender, which is mandatory as per rule 6.38 to 6.40

2) Above purchase is made from authorized dealer. But his certificate for which year he was the

dealer was not made available for audit. Compliance be submitted making it available.

3) Company’s price list was not made available for audit. Hence audit couldn’t ensure if the dealer

charged the price right or otherwise. Therefore company price list be made available and


4)Department of Chemistry made pure base of more than one lack rupees in one month only, for

which accounts code rule 6.38 to 6.40 is not observed. Though mandatory department hasn’t

invited tenders. Therefore could not ensure about the competitive rates of the material purchases.

In this regard compliance be submitted.

Paragraph No.186 About irregularity in purchase of steel rack


1 1992 31.3.2001 Iron Rack 12 Nos. 42000/-

Audited entomology department and for the year 2000 – 2001 and found they have

purchased a steel rack. Following are the objection about it.

1) In the quotation inviting notice timing along with last date is not mentioned which is

Mandatory as per account code 6.38 – 6.40. Explain for not observing the rules.

2) While giving notice for inviting tenders it should have mentioned in column for terms and

conditions height, width of the rack etc in details which is mandatory. Explain the reasons

for not doing so. Similarly audit couldn’t ensure about the quantity of the steel used for the

rack. Proper explanation be submitted.

96

3) As per Maha. Government Industry Power and Labour Department Government rule No.

MKS / 1089 / 2512 / Industry – 6 date 2 /1 / 92 demand for above steel rack must be

placed with centers included in annexure five. In view of the above provision why the

order / demand for rack not placed with Maji Sainik Prashikshan / Utpadan Vibhag,

Satara? Explain with valid reason and compliance be submitted.

4) Ensure the audit if above demand for steel rack was placed with Engineering and

Technology College, Dapoli or otherwise.

5)Sales tax and Income tax is not recovered. Proper explanation for that be given and


Paragraph No.187 About Typing


2318 31.3.01 Computer Typing 480/-

While auditing department of Biotechnology department for the year 2000 – 2001 it is

found that as per Above voucher amount is incurred on typing. The computer typing is done from

outside party. Computer in Plant Biotechnology department was out of repair and hence the

department got the typing done from outside party and the expenses are sanctioned by assistant

comptroller. Audit couldn’t ensure if at the time the computers in the office were out of repair or

otherwise. Had assistant comptroller got the work done in the department itself, university could

have saved that much amount while sanctioning the amount competent authority has not used his

financial propriety. Hence above expenditure cannot be allowed. Explain property above

expenditure and compliance be submitted.

Paragraph No. 188 About cupboards and repairs

Sr No. J.E. Date Details Amount

1 215 31.3.2001 Cupboards & booked repairs 14960/-

Audit for Agriculture Economy Department the following objections about it.

1) In the notice inviting quotations timing is not mentioned along with last date which is

mandatory as per accounts code rule 6.38 to 6.40. Explain the intention for not doing so.

2) Date of notice for inviting quotations is 1 – 7 – 2000 and the last date for it is 12 – 7 –

2000, i.e. a period of 12 days is given which in fact must be minimum three weeks.

Explain the intention for doing so.

3) Quotations were opened on 13 -7 – 2000 and date of work order is 5 – 10 – 2000. Why so

delay? Explanation be given

4)Audit couldn’t ensure about why no reconciliation about the repairs of the concerned object

done by engineering department.

97

Paragraph No.189 Irregularity in quotations


1 2093 31.3.01 Camera Purchase 24320/-

A camera has been purchased as per above voucher. Following are the objections about it.

1) Two quotations are received for above purchase competent authority has decided to

purchase from two quotations only. Explain why only two quotations were received whereas it

is mandatory as per accounts code 6.38 to 6.40 to receive at least three quotations. Explain the

intention for not re-inviting the quotations.

2) Audit couldn’t ensure if the university got the benefit of competitive / comparative rates as

only two quotations were received. Proper compliance be submitted.

3) Work order is given to Prakash Kala Mandir, Mumbai Dadar. Same work order is second time

given to Prabhakar Mumbai. Explain the intention of giving the same work order to two suppliers.

Proper compliance be submitted.

4) In the notice inviting quotations timing is not mentioned along with last date which is

mandatory. Proper explanation be given hence forth the care / note be taken.

2) As Per above Voucher:

Stationary is purchased. Following are the objections about it.


1 1859 31.3.2001 Purchase of stationary 10 Rims 1300/-

1) Quotations aren’t invited though as per rule it is mandatory to invite quotations if purchase

exceeds Rs. 1000/- Hence audit couldn’t ensure if benefited of competitive rates. Proper

explanation be submitted.

2)Use of above rims of paper is shown in the registers. But audit couldn’t ensure if the competent

authority with his signature has received it in good condition or otherwise proper explanation be

given. Until compliance of 1 and 2 above expenditure is held up subject to objection. Amount:

1300 + 24320 = 25620/-

Paragraph No.190 About monocular microscope

Sr No Voucher no. Date Details Amount

1 2302 31.3.2001 Purchase of Monocular microscope 31094/-

Pathology department purchased above microscope. Following are the objections about it.

1) While above microscope was to be purchased through Central Stores purchase organization.

Convince why enquiry was not made with them. Had the above enquiry made university would

have been benefited of competitive rates. Explain the intention of not doing so.

2) Notice of inviting quotations was not made available for audit. Audit couldn’t ensure if it was

given / published or otherwise. Explain the intention of not doing so.

98

3) Price list of the company was not made available for audit, due to which couldn’t ensure if the

price charged was proper or not. The same be made available and compliance be submitted.

4) Audit couldn’t ensure if above microscope was of ISI mark or 350 mark. Audit be convinced

properly in the matter and compliance be submitted.

Paragraph No.191 About irregularities in department of agri. economics

Sr No. S.E. Date Details Amount

1 320 31.3.2001

Purchase of

stationary. 5663/-

2 217 31.3.2001

Purchase of

stationary. 2185/-

3 216 31.3.2001

Purchase of

stationary. 2133/-

9981

While auditing for year 2000 – 2001 it was found that stationary was purchased as per above

voucher. Following are the objections about it

1) Above department has purchased stationary but audit couldn’t ensure if it is entered in K. V. 72.

Store Ledger or otherwise, as the store ledger was not made available due to this ensure if the

purchased material was used properly (or not). Hence proper explanation be submitted and


2) As per above voucher purchased punching machines quantity 6, stapler quantity 2, on 12 – 2 –

2001. But explain why quantity purchased twice.

3)Explain why the above purchases were not made from directorate of printing and stationary of

the government compliance be submitted.

Sr No. J.E. Date Details Amount

1 82 31.3.2001 Purchase of plastic chairs 20 Nos. 9600/-

As per above voucher:

Chairs are purchased last date for accepting quotations 20 – 10 – 2000. But

quotations of Kishore Furniture Mart was received on 25 – 10 – 2000 Late, of Vrushabh Furniture

on 1 – 11 – 2000 late. Other quotations reached late in the office. Explain why late received

quotations were accepted and why fresh quotations were not invited.

Paragraph No.192 Irregularities / Short comings in petty cash

Following irregularities of Trial-cum-Demonstration Farm, Repoli are found while

auditing financial accounting for the year 2000 – 2001

1) Petty cash book is to be maintained in form K. V. 6 as per rule 3.11 and it is so. But the register

doesn’t appear to be written properly. Only amounts are written to the expenditures side but not

mentioned by virtue of which voucher they are expended. Voucher numbers aren’t given.

Therefore couldn’t verify the amounts.

99

2) Couldn’t examine received cheques and D. D’s since cheque register and D. D. register not

maintained that is mandatory to maintain as per rule 3.13 (A) and hence couldn’t ensure if

cheques D.D’s received are right, eg. Cheque no: 103502 date 1 – 7 – 2000 for Rs. 83834/- has

received from K. K. V. university and for that there is no acknowledgement of university.

Hence compliance be submitted to audit explaining properly why the cheque D. D. registers

are not maintained. Similarly prepare a list of amounts received from university other institutes

and acknowledgements of which are absent and make the acknowledgements available to audit

and giving the explanation about the same compliance be submitted to audit.

Paragraph No.193 About amount not entered / credited to petty cash book

Receipt Book Receipt No. Date Amount From

247 295 12.2.2001 270/-

Kambale Madam,

Vegetable vendor, Mangaon

As per form K. V. 4 C rule 3.10 and 18.7 acknowledgements of amounts received is to be

given in the prescribed form and the same is done accordingly. However explain why an amount

of Rs. 270/- received from the concerned not credited to petty cash book? And now the amount

Rs. 270 be recovered from the concerned person making him accountable for the same and

credited to petty cash book and submit the compliance with proper explanation.

Paragraph No.194 About irregularities in form no: 22 cash book

While auditing office of Vice Chancellor Office, Dapoli examined form no: 29 cash book,

passbook for the period of examination of each month. It is required to reconcile the cash book

with bank passbook at the end of each month and get it signed with remark balance being right by

pay and accounts officer as per rule 3.12. But this has not be observe. This be ensured and

compliance be submitted. Similarly reconciliation of bank passbook and cash book is not done,

though mandatory. A list of cheques which remained to be carried forward is not prepared at the

end of March which is required. Therefore could not check last balances of cash book and the

bank passbook. The concerned should explain about this and proper compliance be submitted.

Paragraph No.195 About irregularities in purchase of material


2505 31.3.2001 19000/-

Student workshop ,Dapoli

.Purchase of sports material.

[1] 4044/-

Material for Table Tennis

Game

J.K.Cannairware,

Goregaon,Mumbai

[2] 912/-

Material for Table Tennis

Game

J.K.Cannairware,

Goregaon,Mumbai.

4956/-

As per above details on behalf of VKS training for the sportsmen was organized at Dapoli for

10 days from 10 – 10 – 2000 to 19 – 10 – 2000 in the financial year 2000 – 2001. For that for the

training of beneficiary trainee students total amount of Rs. 19000/- has been spent out of which

100

Rs. 4956 are incurred on purchases of material for the students. But for this purchase, the required

procedure of inviting quotations tenders as per rule 6.38 is not followed. Therefore couldn’t

ensure if purchase was made at market rates or otherwise. Similarly as quotations were not invited

benefit of low rate does not appear to have gained.

Therefore convince the audit the material is purchased at the proper rate and compliance be

submitted. Till then the amount Rs. 4956/- is held up subject to objection.

Paragraph No.196 Deleted

Paragraph No.197 About irregularities in register of movable / immovable

property

Following irregularities are found while auditing office of Agriculture School, Roha for

year 2000 – 20001.

1) Dead stock register required to be maintained in K. V. 74 as per rule 7.8 (4) is not maintained in

prescribed form.

2) In the said register at the beginning permanent objects are required to be entered giving serial

numbers. Similarly pages allotted for a particular object is required to be maintained.

3)As per rule 7.9 at the end of the year the objects entered in the movable and immovable

property have to be checked verified and found correct as per the register and the same must be

signed by the component authority with his remark to the effect. This procedure hasn’t been

followed. Explain and compliance be submitted.

4)Similarly at the end of year a certificate by the competent authority stating that all the objects

are in good condition is required to be obtained and copy of it is required to be sent to comptroller

of the university Dapoli before 15th

April. But this procedure has not been followed. Audit be

explained and compliance be submitted.

PARAGRAPH NO.198 ABOUT IRREGULARITIES IN SERVICE BOOKS

Following irregularities are found while auditing the accounts for the year 2000 – 2001.

1) Information of the employees retired during the year 2000 – 2001 is not maintained in the

prescribed form.

A) Pension register which is required to be maintained in K. V. form no 124 as per rule 13.11 is

not maintained accordingly.

B) Gratuity register which is required to be maintained in K. V. form No. 125 as per rule 13.12 is

not maintained.

Rectifying above compliance be submitted.

2) As per Maha. Civil Service rules 41 head of the office must show its staff service books every

year. For that he must inspect them find correct them and then certify to that effect and submit

send it to higher authority in September each employee must be given a secondary copy of service

101

book. That has not been given. Similarly each employee must look into and ensure that all the

details required to be entered in service book are entered. Compliance be done / submitted.

3)First page of service book should have remark entered by the competent officer every five

years. This has not been done.

For Example- 1) Shri. L.M.Mhatre, Peon

2) Smt. N.S. Bamugade, Peon

3) Shri. A.P.Karve, Asst.

Paragraph No.199 About outstanding amounts of revenue income

Soil Conservation Research Station, Awashi for year 2000 – 2001 and found that the center has

sold on credit. Total amount of Rs. 2, 76, 566/- is outstanding to be recovered as on 31st March

2001 on account of sales made on credit during financial year 2000 – 2001. As per rule 11.19 the

amount is required to be recovered in the same financial year. Yet it is not recovered. Explanation

be given for this and compliance be submitted. Care must be taken not to make sales on credit

henceforth outstanding amount of Rs. 2, 76,566 is kept due for the recovery. It be recovered at the

earliest and compliance be submitted.

Received Amount for Credit Bills – Soil Conservation Research Station, Awashi

Sr

No. Details Qty.

Bill

No./Date

Amount

Rs.

Those who have taken

advances.

1 2 3 4 5 6

1

Alphanso

Mango Grafts 130

1371/17.

8.94 1950/-

Sub-Divisional Soil

Conservation Officer, Khed.

2

Cashew No.4

Grafts 102

1379/17.

9.94 1020/-

Sub-Divisional Agricultural

Officer,Training & Award

Scheme, Wada Dist.Thane

3

Water Melon

[Sugarbaby]

seeds

250

Gms.

016/27.2.

96 100/-

Associate Research Director

,Agricultural Research, Karjat

4

Cashew No.4

Grafts 5000

1398/23.

6.95 60000


Officer,Training &Award

Scheme, Chiplun.

5

Mango

Alphanso

Grafts 2020

086/21.8.

97 3637/-


Officer,Training &Award

Scheme, Chiplun.

6

Water Melon

Seeds

500

Gms

093/21.1

1.97 200/-

Associate Administrator,

Kru.Ma.Pa.Dapoli

7

Alphanso

Grafts

2500

Nos.

096/15.7.

98 43750/-

Taluka Agricultural Officer,

Khed, Ratnagiri.

8

Alphanso

Grafts 910

7423/10.

8.98 16380/-


Khed, Ratnagiri.

102

9

Cashew seeds

[Empty Gunny

Bags]

530- 7

Nos. Nil

[29150/-

][105/-

][29255/-]


Mandangad, Dist Ratnagiri

10

Watermelon

Seeds 1,000

7435/7.

11.98 400/-

Krushi Vidyavetta,Krushi

Sanshodhan

Kendra,Phondaghat,

Dist.Sindhudurg

11

Cashew Grafts

Way.4 2700

7453/3.7.

99 36450/-

Taluka Agricultural

Officer,Sangameshwar,

Dist.Ratnagiri

12

Cashew Grafts

Way.4 3100

7464/21.

7.99 41850/-

Taluka Agricultural

Officer,Sangameshwar,

Dist.Ratnagiri

13 Banana plant

20

Nos.

7477/29.

12.99 1350/-

Superintendent, Agricultural

School,Lanja, Ratnagiri

14

Pepper

Cuttings 4000

7479/18.

12.90 2000/-

Associate Dean,Agricultural

College, Dapoli

15 Mango Grafts

170

Nos.

7507/19.

7.2000 4300/- Taluka Agricultural Officer

Pepper

Cuttings

369

Nos. 1476/- Guhagar {Palshet}

Total 4876/-

16

Water Melon

Seeds

Gumkhed

{Arkamanik}

1,000

& 250

Gms.

7510/25.

9.2000

[500/-]

[125/-

]=[625/-]

Associate Dean,Agricultural

College, Dapoli

Paragraph No.200 About irregularities / shortfalls in petty cash book

While auditing Soil conservation Research Station, Awashi for the financial year 2000 – 2001

examined petty cash Book. Following are the irregularities about it.

1) As per rule 3.11 it is to be and is maintained in form K. V. 6. But proper information couldn’t

be available about cheques / DD’s coming from other departments / institute.

2)Cheque register and D.D register are not maintained as required by rule 3.13(A).Therefore audit

couldn’t see proper entries of the same and hence couldn’t ensure if cheques / DD’s are properly

credited.

Example: Cheque No: 664421 and D.D. No. 698713 / 26.6.2000 for Rs. 3388 have come from

comptroller Dapoli respectively. But acknowledgement about the same is not there. Therefore

explain properly why cheque register and D. D. register are not maintained as required. Similarly

used receipts books are used without getting them certified by comptroller Dapoli. At the end of

the receipt book remark by the comptroller Dapoli is required. Audit be explained and compliance

be submitted.

103

Paragraph No.201 About irregularities in service books

While examining accounts for the financial year 2000 – 2001 following irregularities are

found.

1) Information of employees retired during the year 2000 – 2001 is not maintained in prescribed

form as required.

2) Pension registers which is required to be maintained in K. V. form 124 as per rule 13.11 is not

maintained accordingly. Similarly gratuity register which is required to be maintained in (2) K. V.

form no.125 as per rule 13.12 is no maintained. Hence proper information identity of retired

employees could not be made available for audit. Therefore the said registers be maintained in

prescribed form and compliance be submitted.

3) As per Maharashtra Civil service rules 41 head of the office must show its staff service books

every year. For that he must inspect them, find correct and then certify to that effect and submit to

higher authority in September every year. Similarly each employee must be given a secondary

copy of service book that hasn’t been given. Each employee must look into all details, find correct

and sign accordingly. Explain about above irregularities and compliance be submitted to audit

Paragraph No.202 About non availability of acknowledgements of receipts

Sr No. Date Amount Details

1 1/7/2000 1913/- H.D.F.C. Deposit Amount, Knakawali.

2 8/3/2001 8240/- K.K.V.Society, Dapoli

10153/-

While auditing accounts of Mango Research Station, Rameshwar for the financial year 2000 –

2001, examined. Petty cash book form no. 6.Receipts of the above amounts were not made

available for audit. It is required to make available above receipts for audit.

Above amounts are deposited on the dates as shown in the register but receipts were not made

available for audit. Explain the same and compliance be submitted. Till then total amount Rs.

10,153/- is help up subject to objections.

Paragraph No.203 About sale on credit giving revenue income

While auditing Mango Research Station, Rameshwar for the year 2000 – 2001, it is found

that total amount of sale on credit as on end March 2001 is Rs. 14600/-

As per rule 11.19 the said recovery is required to be made in the same financial year.

Explain the audit about the same and care must be taken not to go ahead with this practice in

future. Recovering the said amount outstanding till date compliance be submitted.

Bill

No. Date Details

Borrowed from

Institution/Office Amount Remarks

94 26.6.2000 Chlirisidia Stamps

Taluka Agricultural

Officer, Deogad,

Ta.Deogad 11775/-

104

95 26.7.2000

Mango Grafts

[Kesar, Ratna,

Payari, Goa

Mankur, Payari

Sindhudurg

Taluka Agricultural

Officer, Deogad,

Ta.Deogad 2825/-

14,600/-

Paragraph No.204 About adjustment of advance amounts

Sr No

Advance

Date Amount Adjustment Details Details

1 29.12.2000 3500/- Salary Advance No Adjustment Shri V.B.Yadav, Clerk

2 29.12.2000 3500/-

Transfer Allowance .

No Adjustment Shri V.B.Yadav, Clerk

7000/-

As per above details the said employee of Mango Research Station, Rameshwar has taken

advance in financial year 2000 – 2001. But the bills of the advance were not made available for

audit. Therefore misuse of the amount cannot be ruled out. Explain the same and compliance be

submitted. Till then the amount Rs. 7000/- is held up subject to the objection.

Paragraph No.205 About irregularities in farmers workshop

Sr

No.

Voucher


1] J.E.106 31.3.2001 5981/-

Farmers workshop , Nargoli,

Mandangad

2] J.E.223 31.3.2001 4400/-

Kolthare Umbarle Farmers

workshop

3] J.E.246 31.3.2001 25000/-

National Service Scheme Special

Annual Shramsanskar

Workshop dtd 17/2/2001 to

26/2/2001 Umbarle

Total 35381/-

As per above details as shown in 1 and 2 a workshop of farmers was organized, but a

List of farmers who attended it was not made available for audit, hence couldn’t ensure about the

number of farmers who attended the workshop. Also it doesn’t become clear about how the

farmers were benefited from this. Hence be ensured about this and compliance be submitted.

Similarly as shown in Sr. 3 NSS camp was organized for the period 17 – 2- 2001 to 26 – 2

– 2001 for which 125 students are shown present for 10 days. But a diary showing what these

students did during this period was not made available for audit. Similarly a certificate by the

Sarpanch of village Umbarle stating that the camp was conducted there for days was not obtained.

Hence couldn’t ensure about the camp. So a reasonable explanation with compliance be

submitted. Till then the amount Rs. 35381/ is held up subject to objection.

105

Paragraph No.206 About spending amounts without sanction

Sr No. Voucher No. Date

Amount

Details Paid

1 391 31.3.2001 4950/-

2 297 31.3.2001 5020/-

Total 9970/-

Shriman Agency, Dapoli Students

Identity Card Purchase Qty 1000 x

495Annual Gathering Expenses

Accounts of Student Council were examined while auditing for the financial year 2000 – 2001

as per above details. However at the time of audit of Student Council of the expenditure as per

above amounts was not made available. Hence, couldn’t ensure if sanction was taken or

otherwise. Therefore explain how the amounts were spent before getting mandatory sanction from

competent authority. Why the said sanction of higher authorities not obtained? Explain and

compliance be submitted. Till then total amount Rs. 9970/- is disallowed in audit.

Paragraph No.207 About irregularity in cash book—no 22

While examining Revolving fund in form No. 22 as per rule 3.50 at the time of audit for the

financial year 2000 – 2001 it is found that cheques / D. D. issued as per given below are not

deposited in the banks within six months as required, as per rule 3.13(A). A report after enquiring

this be submitted for audit. Similarly if the cheques are lost by the parties written

acknowledgements to that effect be obtained from them and deleted the said entry from the cash

book with the signature of concerned authority. Till then the amount of said cheque Rs. 1885 is

held up subject to objection.

Paragraph No.208 About irregularity in muster of labourers

Accounts registers of Central stores Agriculture College Dapoli for the year 2000 – 2001

were examined and found following irregularities in it.

Central stores employed labourers on red muster to carry out seasonal work. However

element sheet stating the required number of labourers to work in the season by the concerned

department was not made available. Similarly muster roll isn’t maintained as required to maintain

in form K. V. 92 as per rule 11.8 compliance be made after ensuring about this. Similarly Daily

labour seat / daily wages labourers register / is required to be maintained in form K. V. 93 but here

a simple entry register is maintained the work shown done, looks the very same at a time day.

Explain with reasons about this a compliance be submitted. Till then the amount Rs. 2542/- is kept

subject to objection. Temporary labourers are employed as per following vouchers.

Sr No.

Voucher


1 1047 4.12.2000 1265/- Sanctioned vide muster

2 1053 19.12.2000 1277/- Sanctioned vide muster

Total 2542/-

106

Paragraph No.209 About not receiving stamped receipt

Sr

No

Voucher

No. Date Amount Details Paid

1 1087 14.12.2000 7980/-

[1] Purchase of 100 Micron

Transfer [2] O.H.P. Market Bharat Stores Dapoli

2 2279 31.3.2001 20550/-

Purchase of table for

Project purpose. 3 x 6850

Konkan krushi

Vidyapeeth Sahakari

Grahak Bhandar,

Dapoli

Total 28530/-

Examined details as per above details for the financial year 2000 – 2001 and found

irregularities as shown. As per form K. V. 48 rule 4.12 while accepting receipt for the amount

exceeding Rs. 500/- revenue stamp is required to be affixed to the receipt. But at the time of

auditing revenue stamped receipts for the purchases of above material from the concerned were

not made available. So Explain to audit why the receipts were not obtained, Till then the amount

Rs. 28530 is held up subject to objection.

Paragraph No.210 About granting the expenditure without availability of

details of disease. 1) Symptoms of diseases of patients of Sr. No. 1 to 10 and 13 to 17 are mentioned but the

concerned patients are not given tablets of their illness / disease but of diabetes (Yuclucon dasenil)

audit couldn’t ensure why this is so, and hence cannot allow the said expenditure.

2)Symptoms of diseases of patients of Serial No. 10 and 11 are not mentioned in case papers but

why the patients are given tablets of yuclucon dasenil is convinced to audit. Hence the above

expenditure is disallowed.

3)Blood investigation report of patients Serial No. 18 to 22 is not made available to the audit.

Hence audit could not ensure if the patients were really diabetic or otherwise. Hence above

expenditure cannot be allowed.

Expenditure on the serial no. 1and 3 is not allowed by the audit. Therefore the said

expenditure be recovered from the responsible officials and proper administrative action be taken

against.

Paragraph No.211 About purchase of boxes and covers for collection of

insects, worms 1) Entomology department purchased boxes and covers for the collection of insects as per voucher

no: 1083 date 31 – 3 – 2001 for Rs. 8250/- and quotations as per rule were not invited.

2) Explain why procedure of inviting tenders was not followed as per accounts code rule 6.38. If

the purchases are above Rs. 5000.

3) Why boxes and their covers are purchased separately and their rates shown separate? Explain

107

4) One item of a box with cover costs Rs. 825/- and compared to market rate is appears to be on

higher side. Facts be examined / ensured.

5)While auditing sanction file of boxes and covers was not made available. A search was made for

it by the concerned available. This is a serious matter and action be taken against the concerned.

6)As this purchased of boxes and covers is not made as per rule the total amount of the purchase

Rs. 8250/- cannot be allowed by the audit. Hence it is held up subject to the objection.

Paragraph No.212 About receipt book

1) Explain why the Station didn’t maintain register for stock of receipt books in which different

forms as per accounts code rule no. 3.8 KV3

2)As the receipt book register is not maintained in the prescribed form, number of books receipt

numbers are not entered in proper columns. Hence auditor couldn’t examine the same.

3)While auditing it is also found that receipt books are not properly stamped with university seal /

stamps. Similarly head of the office has not signed the receipt books (entering the certificate on

it). Explain why the receipt books are not certified and then issued.

Register of stock of the receipt books be updated and submitted for the audit.

Paragraph No.213 About outstanding amount

Outstanding amount of sale on credit of rice seeds sold by Regional Agriculture Research

Station, Karjat during the year 2000 – 2001 is as following

Sr No Bill No. Date Amount

1 8780 26.6.2000 910/-

2 8787 29.6.2000 360/-

3 8792 29.6.2000 405/-

4 8814 8.8.2000 700/-

5 8830 26.12.2000 1201

Total 3576/-

No attempts are seen made to recovery above outstanding amount of sale on credit Rice

Seeds. Recovery is not made even after 5 / 6 years. Explain why this is so. Recovery processing

be immediately undertaken and compliance be submitted for audit. Otherwise office head will be

held accountable and further course of action will be proposed.

Paragraph No.214 About in complete entries in dead stock register

Entomology Department following shortcomings are found in the Dead Stock Register

submitted by

1) Dead Stock Register is not entered as per the description and serial number of the object as

is required as per the rule. Hence, couldn’t be examined in the audit.

2) Items in the Dead Stock register are not checked physically in the year 2000 – 2001 and

the certificate about the good condition of it is not given / entered in it.

108

3) Explain why regular checking of the Dead Stock isn’t carried out by the office head as per

the rule?

4) Dead Stock Register be updated and submitted.

Paragraph No.215 About non – receipt of acknowledgement

Sr No Voucher No. Date Amount Details Paid

1 1085 2000 1203/- H.F.Enterprises

As particulars shown above, irregularities are found in the accounts of the year 2000 –

2001. Revenue stamp is required to be affixed on the receipt of total Rs. 1203, as per form no.

K.V. 2 rule 4.12. However receipts with revenue stamps of above purchased material are not

submitted for the audit. Explain why acknowledgements were not obtained by the concerned. Till

then amount of Rs. 1203 is held up against objection.

Paragraph No.216 About deposit chalan

1) While examining receipt book of hostel deposit chalan is not available for the audit. This

indicates papers are not properly maintained. Explain why this is so.

2) Chalan of deposit for Rs. 500/- of total nine receipts from receipt no. 28963 to 28971 in

the receipt book no. 97 isn’t made available for the examination.

3) Chalan of deposit Rs. 16 of 20 receipts from receipt no. 28904 to 28923 in the receipt

book no. 97 was not made available for the audit.

4) Explain why the chalan of amounts were not deposited when above amounts were

received on 20 -10 – 2000 and 30 – 9 – 2000.

Paragraph No.217 About showing account of revenue receipts

Information and Technology Department following irrgulatries are found in the Store

Ledger and Store Journal.

1) Agriculture Diary, Zela, implements of agriculture books about agriculture are sold by the

information center. But the university couldn’t ascertain how much revenue / income is

obtained. Register of the same isn’t maintained. Statement be submitted about the revenue

receipts.

2) Reconciliation be obtained from the university about the revenue receipts received by the

information center in the year 2000 – 2001 and the letter of the university to that effect be


3) Examined store ledger and store Journal and found more effacing at many places. This matter

is serious and office head has not made his initials on the effacements.

4) Store Journal is maintained in the form no. K. V. 97 as per the accounts code rule 11.13. But

each and every entry is not signed in the signature column by the manager. Similarly columns

in the store ledger are kept blank. Entries aren’t signed by the manager. Signatures against

entries be obtained.

109

Paragraph No.218 About receipt book

Examined receipt books of information and the Technology Department and found following

shortcomings.

1) Explain why the receipts books are not maintained in the prescribed form in form no. K. V.

4C as per the accounts code rule no. 3.10

2) Explain by which rule the receipt books maintained by the center are being used?

3) Is the approval of the government taken for printing the receipt books and maintaining in

the form?

4) Each receipt in the receipt book has no seal of the university (Accounts code rule no. 3.8

C).

5) Receipts in the Receipt book haven’t been verified and certified by the Drawing and

Disbursing Officer do not certified in the receipt book.

6) Double sided carbon isn’t used while preparing receipts as per the accounts code rule no.

3.10

7) While giving receipts above Rs. 500/- to the concerned revenue stamp is not affixed on

them. Receipts be reviewed and recovery be made by the concerned and the amount be

deposited.

Paragraph No.219 About irregularities in purchase of chairs

While purchasing chairs for Rs. 47,250/- vide voucher no. 2522 Date: 31 – 3 – 2001 for the

center established at Ganpati Puley, by the information and technology center, Dapoli following

irregularities are found.

1) Explain why quotations were not invited as per rule while purchasing chairs.

2) Audit couldn’t understand the intention of using the quotation invited by building and

construction department. Similarly original quotation isn’t submitted for the audit.

3) Explain the intention of purchasing only 30 chairs where as Rs. 50,000/- were sanctioned

for 100 chairs in the proposal for establishing the center of Ganpati Puley.

4) Why the action was not carried out by the department as per the G. R. Date: 2nd

January

1992, about purchasing?

5) Income tax isn’t deducted from the bills of M/s Vrushabh Furniture, Dapoli as per income

tax rule Rs. 1087/- be recovered from the concerned and be deposited in the Income Tax

account.

Paragraph No.220 About sanction of rate contract in the year 2000 – 2001

Different offices have made purchases on the basis of rate contract done by the university.

Procedure of rate contract is carried out totally wrongly. Remarks about it and shortcomings are as

follows

1) The university has vide its letter no. KKV / RESI Rate contract / 7679 / 2000 Date: 9 – 8 –

2000, fixed rate contract of glassware’s and instructed all its offices to purchase accordingly.

110

But, name of the company details of material rates of material are not mentioned in the rate

contract. Rate contract is not carried out as per procedure and sent to concerned offices.

2) Rate contract was required to be carried out as per rule. Similarly there is detail information of

how to make rate contract in the accounts code rule no. 7.1 in it, it is stated that the tenders be

invited and rate contract be made at the most minimum rate received. Without following this

procedure without fixing price it is said made if procedure is followed as per accounts code

rule no. 7.1 and 7.2. Implemented procedure is against the rule. It is noticed all this out of rule

procedure is carried out taking vested interest of the companies. As per accounts code rule 7.1

it is clearly stated that

Estimated requirement of all offices be obtained before 15 May and rate contract made

accordingly.

3) While giving financial sanction to the proposal of the purchase, the comptroller must have

quoted the rules on the basis of which the proposal was being sanctioned. But comments

aren’t expressed / noted as per the accounts code rule no. 7.1, 6.45 clause / schedule 5 rule 19.

Committee hasn’t sanctioned the rates. Rates are not mentioned in the rate contract

letter. In this situation comparing with which rates the bills were passed by the pay and

accounts officer? Answer to this was avoided.

There are irregularities in these purchases. List of how many purchases were made in

the same way is not given for this audit. It be submitted in the next audit. Similarly

investigation be made against the concerned and action be taken against them. Till then, the

incurred expenditure is permanently disallowed.

Sr

No.

Voucher

no. Date Purchased from Amount Details

1 1197 10.2.2001

M/s.Thomas Baker Chemical

Ltd Mumbai 8333/-

Purchase of

Chemicals

2 1499 28.3.2001 M/s. Amee Chemical Mumbai 20460/-

Purchase of

Chemicals

3 1267 10.2.2001

M/s. Laboratory Furnitures

Mumbai. 26821/-

Purchase of

Glasswares

4 871 6.12.2001 M/s.H.Mark Co.Mumbai 24596/-

Purchase of

Chemicals

5 1102 17.1.2001

M/s. Laboratory Furnitures

Mumbai. 4903/-

Purchase of

Glasswares

6 1488 28.3.2001 M/s.Glasco India Ltd Mumbai 6422/-

Dignostic

Kits

7 1486 28.3.2001

M/s.High media Laboratory

Pvt Ltd Mumbai 7544/-

Purchase of

Chemicals

8 1423 19.3.2001

M/s.Shiyal International

Mumbai 36855/-

Purchase of

Chemicals

111

9 364 25.8.2001 M/s.Amo Chemical Mumbai 29910/-

Purchase of

Chemicals

10 407 13.9.2000 M/s.Arihant Enterprises 17105/-

Purchase of

Chemicals

Paragraph No.221 About irregularities in purchases of installation material

for exhibition Rs. 4, 48, 516.- out of Rs. 68,909/- vide voucher no 2378 Date: 31

st March 2001, were incurred

for the purchase of installation material for the exhibition for the center established at Ganpati

Puley, by the Information and Technology center, Dapoli.

1) Explain why tenders were not invited observing accounts code rules 6.38 to 6.45 while

purchasing installation material for exhibition by the Information and Technology center.

2) Why public notice as per the accounts code rule no. 6.40 was not paper for purchasing

material? What is the intention of publishing it by short notice?

3) Clipping of the advertisement published in the daily newspaper was not made available

for the audit.

4) Approximately purchase cost / price is not mentioned in public tender notice as per

accounts code rule no. 6.40 and 7.7(2). On the basis of this approximate cost there is

competition of rates in the quotations. This competition is avoided.

5) Why fee for sale of tender / forms as per the rule was not fixed by the university? Terms

and conditions were not given along with tender forms to suppliers. Hence it couldn’t be

known as to what papers are to be enclosed as per the rule. Supplying incomplete tender

forms is against rule.

6) Envelopes of the quotations are not sealed as per accounts code rule no. 6.40 and 7.7.

Hence no secrecy was maintained about rates secrecy in getting profitable minimum rates

are avoided. Processing is not done as per the rule.

7) Security Deposits is not accepted / from suppliers as per the accounts code rule 6.40.

Deposit Register is not made available for the audit.

8) In the comparative chart of the suppliers total expenditure isn’t shown showing price and

price of the item.

9) Four tender forms are received from the suppliers out of them tender form of M/s Hasbee

and Company, Pune, is not signed and official letter to that effect isn’t enclosed with the

tender.

10) While sanctioning tender for the material for the exhibition original quotation of M/s.

Hakim Disately Pvt. Ltd was not called for and comparative study of it was not done.

Submit the reconciliation of rates.

112

11) Delivery chalan for having received items from suppliers was not made available for the

audit. Hence could not decide when the material was received how many items were

received. Explain on what basis the entries in the register were entered?

12) As per accounts code rule 2.6, 2.7 schedule 5 rule 20(K) and Income tax clause 194 2 %

Income tax Rs. 8970/- S / charge Rs. 1346/- total Rs. 10316 is not deducted from the bill.

It be deducted and credited to Income tax account.

Half Margin letter no. 29 Date: 21 – 7 – 2006 is sent by the District Audit office.

Paragraph No.222 About purchase of mike system

Mike System set for Rs. 46, 883/- vide voucher no. 2375 Date: 31 – 3 – 2001, was purchased

for the center established at Ganpati Puley, by the Information and Technology Center, Dapoli.

Following irregularities are found in it and Half Margin letter No.30 Dt.21/07/2006 effect is sent.

1) Committees for the purchases appointed vide letter no. 80 / 2001 Date: 15 – 2 – 2001 of

Director Extension Education Konkan Krishi Vidyapeeth, Dapoli. Explain the rule under

which the committee was appointed. What powers were given to the committee? Has the

approval of the government for that sought?

2) Detailed description of the items was not given while inviting quotations for the Mike

System set. (Accounts code rule no. 6.40(2).

3) Quotations were not accepted sealed from the suppliers. Hence secrecy was not observed

as per the rules. (Accounts code rule no. 6.40

4) Explain why it was avoided to the purchase Mike System from the Central Stores at the

rate Fixed by the Government, as per the rule?

5) Mike System was purchased from the M/s Electron Associates, Pune. The said Mike

System is of Philips Company and Official rate list is not shown for the audit. Hence

couldn’t ensure about the proper rate. Quotation be invited from the company and the rates

be ensured.

6) Total of the bill of the Electron Associates, Pune comes to Rs. 46, 783, but wrongly written

as 46, 883. This difference of Rs. 100/- and discount 5 % (Rs. 2344 – Rs. 2339 = Rs. 5/-)

total of Rs. 105/- was paid extra.

This amount be recovered from the concerned and deposited by the chalan and the

compliance be submitted for the audit.

7) Explain why the wrong bill should be passed when as per the rule, it’s the responsibility of

to check the bill.

8) When the item was received couldn’t be ensured since delivery chalan was not made

available for the audit. Compliance be submitted as per the above points.

Paragraph No.223 About purchase of lcd projector and laptop

Out of total bill of Voucher No.2522 Dt.31.3.2001 Rs. 5, 64, 265/- LCD Projectors Rs. 2, 74,

500/- and Laptop of Rs. 1, 39, 950/- were purchased for the center established at the Ganpati

113

Puley, by the Information and Technology Center Department Dapoli. Following irregularities are

found while purchasing above material. For this Half Margin letter no. 28 Date: 21 – 7 – 2006 has

been sent.

1) Processing for the purchasing material is not carried out as per the accounts code rule no.

6.40 and 7.7. by the department.

2) Government rate contract was not invited for the purchase of the projectors and the

Laptop. Hence couldn’t ensure about the prices.

3) Couldn’t know the intention of using the quotation invited by the Agriculture College for

purchasing. Why fresh processing of inviting tenders was not initiated?

4) Rate contract papers invited by the college were not submitted for the audit.

5) LCD projectors and the laptop are appeared to be purchased from the M/s. Godrej

Company. But original price list of the company was not submitted for the audit.

Hence couldn’t ensure if the cost of purchases of the items is correct. It be done / ensured and


6) In the minutes of the meeting of the appointed committee JKD / BS KKV / Vistar / KTMK

/ MK / 79, 2001 Date 20th

February 2001, there is no mention of the decision to the

purchase laptop. Then how this purchasing? If the decision is taken post – minutes, it be


7) Income tax 2 % of Rs. 8289/- and S / charge Rs. 1243/- total Rs. 9532 /- is not deducted

from the bill as per accounts code rule no. 2.6, 2.7 schedule 5, rule no. 20(K) and Income

tax clause 194. The amount be recovered and credited to the Income tax department.

Paragraph No. 224 About irregularities in purchases of cupboards, table

chairs

Out of total bill Rs. 6, 89, 095/- vide voucher no. 2378, Date: 31st March 2001, Rs. 1, 42,

604/- was incurred for purchasing cupboards, tables, chairs for the center established at Ganpati

Puley by the Information and Technology Center Department, Dapoli. Following irregularities are

found in it. For this half margin Letter no. 16 Date: 23 – 6 – 2006 of this office was sent.

1) While inviting tenders by the department public notice was given in Daily Sagar. The said

tender notice was published in the short tender notice and hence required response does

not seem to have received. Hence there couldn’t be competition among suppliers and as a

result the university could not get benefit of the competitive rates.

2) Approximate amount / price of the purchasing were not mentioned while publishing tender

notice. Hence suppliers could not get correct idea of the material to be supplied.

3) Explain why publishing of detailed tender notice as per the accounts code rule no. 6.40

was avoided?

4) Why the tender forms to be given to the suppliers were not sold for a price? As a result, the

university couldn’t get the form fee. Explain.

114

5) Envelopes / tenders of the suppliers were not accepted sealed. (Accounts code rule no.

6.40). Hence secrecy wasn’t maintained as per the rule.

6) Security deposit as per the accounts code rule no. 6.46 is avoided to be taken from the

suppliers.

7) Why purchases were not made from the central stores as per the accounts code rule no.

6.39 and Industry Power and Labour Department G. R. Date: 2nd

January 1992? Similarly

tenders are not invited.

8) Explain on what basis fax of M/s. Godrej Company Mumbai, accepted as tender?

9) Out of the four suppliers only MSSI / DC Ratnagiri have given a letter, but no mention of

the rates.

M/s. H. P. Butala, Dapoli and M/s. H. P. Butal, Khed have quoted the same rates. Rates of

M/s. Godrej Company Mumbai were invited on fax.

Rates aren’t sanctioned accepting as per the rule at least three tenders and preparing a

chart

of comparative rates. Hence explain how this purchase would be valid?

10. Explain what the intention of purchasing tables, cupboards and chairs of the Godrej

Company from M/s. H. P. Butala Dapoli.

11. If wanted to purchase material of Godrej Company. Explain why not purchased from

authorized dealer of the Godrej Company.

12. Account code rule 2.6, 2.7 annexure 5 rule 20(K) and 2% income tax not deducted from

Rs. 3280/- by income tax rule 194C. The amount be recovered and credited to the

Income tax department.

Paragraph no. 225 :- Regarding the purchase of wooden panel

Information and Technology Center, Dapoli purchased wooden panel for center set up at Ganpati

Pule worth Rs 47000/- through voucher no. 2519 dt. 31.3.2001. Following errors were found in it.

1) What is the purpose of inviting quotation from local carpenters while purchasing wooden

panel?

2) Why requisition was not put to the prison department as per Government Resolution dt. 2

January 1992 by the department or No Objection Certificate was obtained from prison

department?

3) Explanation should be give why demand was not put to government approved TCPC,

satara.

4) Explanation should be given as to what parameters were framed for purchase of 20 pieces

of wooden panel of 3x6 feet.

5) As per Accounts Code rule 2.6 2.7 schedule 5 rule-20 (k), Income Tax was not deducted from

suppliers. It should be collected and deposited through challan.

115

Paragraph no. 226:- Regarding irregularities in the printing of the agriculture

Diary The department of the Information and Technology Center, Dapoli printed an agriculture diary for

the center at Ganpati Pule with amount of Rs 32455/- through voucher no. 2378 dt. 31.3.2001.

Following shortcomings were found in it.

1.Why the printing work of the agriculture diary was not done through the government

printing press as per rules. Explanation should be given. While doing printing through the

private printing press, no objection certificate from the government printing press was not

obtained.

The expenditure for this Rs 32,455/- is kept under objection.

Paragraph no. 227 About irregularities of projector purchase

The department of Information and Technology Center, Dapoli purchased projector for the

center set up at Ganpati Pule with Rs 1,20,169/- through voucher no. 2494 dt. 31.3.2001. The

following irregularities were found in this. Accordingly half margin letter no. 18 dt. 23.6.2006 was

sent.

1) Explanation should be given why tenders were not invited as per rule no. 6.40 of Accounts

Code even though purchase was for more than Rs 50,000/-.

2) Explanation should be given why quotation were invited instead of inviting tenders flouting the

government rules. Such a purchase is against the rules

3) Rules have been flouted by not giving enough time to the supplier as per rule no. 6.41 of

Accounts Code.

4) Rs 1,21,995/- were shown in the bill of Messrs Godrej and Baico Manu. Company Ltd.

Mumbai of dt. 31.3.2001 while actually the bill of Rs 1,20,169/- were passed. Explanation should

be given for this. How did Paying Officer and Accountant passed the bill without making

modifications in it. Director, Education Extension also found to have passed amount of Rs

1,21,995/- in the pass order. Explanation should be given for this.

5) Audit could not ensure the rate since original quotation of Japanese model Kodak for

verification while purchasing the projector.

6) Delivery Challan of the supplier could not be found for receiving the projector in good

condition.

7) The expenditure of Rs 1,20,169/- incurred on the projector has been kept under objection.

Paragraph no. 228 : - Regarding irregularities in the printing of the agriculture

diary The department of the Information and Technology Center, Dapoli printed an agriculture diary

with amount of Rs 129823/- through voucher no. 2072 dt. 31.3.2001. Following irregularities

were found in it.

1) Tenders were invited within short period without giving enough time to the supplier as per

rule no. 6.41 of Accounts Code.

116

2) While inviting tenders, the department gave it publicity in daily Pudhari and Dainik Sagar.

Since this tender was in short form, necessary response seems not to have come.

3) Estimated price of purchase was not given by the department while publishing the tender.

Therefore, suppliers could not anticipate the items to be provided.

4) Tender form fee for the forms to be sold to the tenders was not levied by the department.

Therefore, the university could not get the benefit of tender form fee.

5) Tenders from the tenders were not received in the sealed envelope as per rule no. 6.40 of

the Accounts Code. Therefore, confidentiality was not kept.

6) Two envelope system implemented in the government purchase as per Government

Resolution no. IKS-1094/(2679)/Industry-6 dt. 30 March 1994 of Industry, Energy and

Labor Department and guidelines in it were not followed.

7) Five tenders were received from the tenders and necessary documents as per GR no. 1.4

were not attached to them. Explanation should be given why these tenders were not

supposed to be unacceptable.

8) Why demand was not put to the government press before inviting tenders?

9) The decisions to print pages of the diary were not taken by the department at one go.

Hence, 220 pages were decided to printed instead of 150.

10) Concession seems not have been given by the Dainik Sakal Papers Ltd. Kolhapur.

The above purchase was done against the rules and printing cost of Rs 129823/- is kept under

objection.

Paragraph no. 229:- Regarding stock being not checked.

Stock checking for the year 2000-2001 was not done by the Library department as per rule no.

16.6 of Accounts Code. Also, report was not sent to the Hon. Comptroller for having checked the

stock till April 30 each year. Hence, the list of non-traced books and missing books was not

submitted to the audit by the department. Explanation should be given why stock of the books is

not checked each year. Action to check of the stock of books should be taken and report should be

submitted.

Paragraph no. 230:- Library Department, Vice Chancellor's Office, Dapoli

Bills have been paid each month by the library department for buying of daily newspapers.

Newspapers Ratnagiri Times, Daily Sagar, Indian Express, Loksatta are bought. It could not be

ensured how the scrap alternatives or newspapers are disposed off by the library department. No

record of scrap papers (raddi) is available in 2000-2001 and thereafter. Explanation should be

given as to whether scrap papers were sold and money was deposited with the university.

Magazines were bought for Rs 22465/- through voucher no. 2343 dt. 31.3.2001 and Rs 1960/-

through voucher no. 2467 dt. 31.3.2001. But incomplete records were made on the magazine

purchase register and signatures of the librarian were not taken on it. Hence, they could not be

ensured.

117

Paragraph no. 231:- Regarding entries in the receipt book and not having

entries in petty cashbook Following shortcomings were found while checking the receipt book of the center. Also,

some entries of expenditure were not taken in the petty cashbook. Half margin letter no. 1 dt.

28.4.2006 was sent to that effect.

1) Double sided carbon paper was not used as per rule no. 3.10 of the Accounts Code. Seal of the

university was not imprinted on the each receipt of the receipt book.

2) Each entry is required to be made in the petty cashbook of the K V 6 as per rule no. 3.11 of the

Accounts Code, still following entries were not made. This is against rules

a) Income tax amount Rs 6,570/- of Dr. J B Chavan, assistant research officer were deposited in

bank as per the receipt no. 149 dt. 2.3.2001 in receipt book no. 263. Why official receipt was used

and also, why entry was not made in the cashbook?

b)Amount of Rs 960/- were deposited in the university in the name of S D Patil, assistant research

officer for Group Insurance Scheme through receipt no. 150 dt. 5.3.2001. Why it was not shown

as deduction in the salary? Why receipt was used?

c) Amount Rs 1000/- as Provident Fund for S D Patil was deposited with the university through

demand draft through receipt no. 151 dt. 5.3.2001. But university's receipt about amount being

deposited was not shown. Hence, it could not be ensured.

All three entries above were not shown in the cashbook as per rules. They should be shown after

reconciliation.

Paragraph no. 232:- Taraporewala Marine Biological Research Station,

Bandra

Fish material worth Rs 49689/- were purchased through voucher no. 111, dt. 31.3.2001. Half

margin letter no. 2 dt. 28.4.2006 was sent. Ambiguous reply was given.

1) Budgeted amount is not mentioned I the quotation as per rule no. 7.7 and 6.40 of Accounts

Code. All quotation is not sealed. Hence, there was no confidentiality in the purchase.

2) Noting for the approval for the purchase of office was not done. Hence, no entries were

maintained as to how much purchase should be done through which scheme and from whom the

quotation was invited and how many quotations were received. Notings from the office head were

not taken. Only proposals for the purchase were presented to the competent authorities. This does

not appear appropriate.

3) The office has avoided inviting tenders while purchasing fish material for Rs 50000/- and rates

of two out of three suppliers were quoted above Rs 50000/-. Therefore, the university could not

benefit of lowest rates even after giving the publicity.

4)Rs 1143/- for 2 percent income tax and surcharge together should be collected and deposited as

per rule 20 k of schedule 5 rule no. 2.6,2.7 of Accounts Code and Income Tax Act section 194 (c).

118

Paragraph no. 233 : - Taraporewala Marine Biological Research Station,

Bandra 1)The office has not maintained K V 124 Register of Pension Payment Order as per rule 13.11

of Accounts Code and K V 125 Register of Gratuity Order Issue and Payment in the prescribed

form as per rule 13.12. Registers should be kept in the prescribed form.

2) Pensioner and Gratuity Register was kept and all entries of the pensioners have not been

maintained. Signature should be taken after completing the entries.

3) Register of employees service books was not kept. Therefore, it could be understood how

many service books are in the office.

4) While checking the service book, signatures were not done after completing the certificate

that the first page of the service book has been checked each five years.

5) Signatures of office heads have not been taken after making all entries in the statement

pasted in the service book. Entries should be updated.

6)Entries of pay verification have been made till 31/12/2003 on the last page of the service

book. Complete entries are not there. It seems that entries are not made from time to time in the

service book.

Paragraph no. 234 : - Regional Coconut Research Station, Bhatye

Following errors were found while checking the receipt books.

1) Receipt books were used scheme wise and not serially by the centers. Accordingly, different

deposit registers were maintained. Receipt books should be used serially and accordingly, deposit

registers should be kept serially. Difficulties in the checking arose because the deposit registers

were kept separate.

2) Certificate was not recorded in the end of the book after verifying with the receipts as per rule

no. 3.8 of Accounts Code. Double sided carbon paper was not used while filling the receipt.

3) Acknowledgment on the original receipt was not taken from the concerned after handing over

receipts to them.

4) Seal of the university was not imprinted on the each receipt of the receipt book.

5) Signatures of the office Incharge were not taken on many receipts after they were used. How

receipts were given without obtaining signatures?

6)According to receipt no. 251 of receipt book no. 299, 3 coconuts were sold to Parvati

Omprakash Bhaskar.

20 pieces 5.50/- = 110/-

10 pieces 3.50/- = 35/-

-------------------------------------------

145/-

While the amount on receipt comes to Rs 145, when deposit register was checked Rs 110/- were

found to be deposited. Rs 35 less were deposited. Rs 35/- should be deposited after collecting

from the concerned. Also, challan should be submitted to the audit.

119

Paragraph no. 235: - Regional Coconut Research Station, Bhatye

Tractor trolley worth Rs 55000/- were purchased through voucher no. 1012 dt. 31.3.2001.

Following irregularities were found in the purchase.

1) Since the purchase was above Rs 50000/-, it was necessary to invite tenders through publicity,

but the purchase was done by inviting quotation. It should be cleared by the decision to tender was

taken.

2) How did the quotation envelopes were accepted without being sealed as per rule no. 6.40 and

7.7 of the Accounts Code. Confidentiality was not maintained because envelopes were sealed.

3) Noting about the purchase is not kept by the station. Hence, audit can not ensure what the

purchase is about and purchase process, action taken about purchasing. Only correspondence with

the senior office is found to have taken place.

4) As per letter no. 2735 dt. 14/3/2001 from Director of Research, Dapoli of the university, the

letter mentions approving Rs 48500/- in the approval order without approving it in the name of the

supplier. It should be explained on which basis this approval was taken. Modified approval order

should be produced.

5)Income Tax of Rs 1265/- should be collected from the supplier and deposited with the

government as per per rule 20 (k) of schedule 5 rule no. 2.6,2.7 of Accounts Code and Income Tax

Act section 194.


Computer and material worth Rs 41000/- were purchased through voucher no. 988 dt. 23.3.2001.

Printer and UPS worth Rs 33950/- were purchased through voucher no. 989 dt. 23.3.2001.

Following errors were found in them.

1) Budgeted amount is not mentioned in the quotation as per rule no. 7.7 & 6.40 of Accounts

Code. quotation are not sealed.

2) Short period was given to the suppliers as per rule no. 6.41 of Accounts Code. Quotation were

invited through 15.2.2001 and period was given till 19.2.2001. Procedure was not followed as per

rule.

3) Office did not mention name of the company or brand in the requisition quotation for the

purchase of computer and materials. Only names of the materials were given. Therefore, name of

the material is found in the quotation of the suppliers. What is the purpose of not buying from

authorized company? Certificate from an expert after checking the computer was not taken while

purchasing computer and material.

4) Explanation should be given why inviting tenders was avoided when the total purchase of

computer and material was worth Rs 74950/-. The purchase is against the rules.

5) percent Income Tax of Rs 14.99 and surcharge Rs 225/- total Rs 1724 should be collected as

per rule 20 (k) of schedule 5 rule no. 2.6,2.7 of Accounts Code and Income Tax Act section 194 C

and should be deposited.

120


Following objections are raised on the bills for the expenditure under N A T P Scheme.

1) Vouchers for the expenditure incurred are not entered in the cashbook as per rule no. 3.51 of

Accounts Code. Audit become difficult because of this and was also delayed. The vouchers should

be entered serially hereafter.

2) Organic fertilizers 120 sacks worth Rs 33039/- were purchased from Messrs Opal Farm Agro

Chemical Pvt. Ltd. Kolhapur through voucher no. 1015 dt. 31.3.2001. Account of this organic

fertilizers was not maintained in the register. Hence, audit could not be done for the used fertilizer.

Account should be shown.

2 percent Income Tax of Rs 661/- and surcharge Rs 99/- total Rs 760/- should be collected from

the concerned supplier as per rule 20 (k) of schedule 5 rule no. 2.6,2.7 of Accounts Code and

Income Tax Act section 194 C and should be deposited.

3) Entries in the dead stock register were not made for the Showcase box priced Rs 500/- and

wooden platform Rs 475/- from Messrs Priyanka Furniture Mart, Bhatye. These entries should be

made and should be shown.

4)Plastic tub 27 pieces size 27x17 x12 of Neelkamal Company worth Rs 9720/- were purchased

through bill voucher no. 1014 dt. 31.3.2001 Rs 29760/-. Audit could not ensure because orignial

quotation of the company and supplier's certificate for being authorized trader was not there.

There are three quotation of the supplier and how the rates of supplier and Neelkamal were

different? Why the purchase was not made directly from the company? Price should be shown

after reconciliation.

5) Silt soil 15 brass for Rs 450/- total Rs 6750/- was purchased from Shri Shaikh Ahmed Kamal

Shaikh. Acknowledgment challan for having received this soil was not taken. Therefore, it could

not be ensured how many brass soild reached to the center and transport was not shown.

6) Stationary was purchased for Rs 4575/-through voucher no. 1036 dt. 31.3.2001 from Messrs

Omega Stationary, Ratnagiri. Comparative table is shown with the bill but the quotation was not

available for verification. Quotation should be shown to the audit.


Following opinion is given on the revenue receipt.

1) While checking the receipt books for revenue credit, many receipts were not given to the

concerned. These receipts are in the receipt books. Ex.

Receipt No. Date Rs.

012 22.5.2000 65/-

058 2.6.2000 786.50

095 3.6.2000 14/-

Procedure was not done as per rule no. 3.10 of Accounts Code. Also, signatures were not

taken after giving the receipts to the concerned.

121

2) Revenue credit receipts have been found scribbled with at many places. Initials of the acting

officer have not been taken on them.

3) Store keeper has signed 'on behalf' on the office receipts after putting office stamp on it. Why

did the officer In charge not signed on them? Was store keeper authorized to sign on the receipts?

A letter to that effect should be shown.

4) Receipt or letter from the university about revenue being deposited from the center was not

shown. Hence, stock could not be taken as to how revenue was deposited from the center. Also,

reconciliation of the revenue credit from the center with the university was not done. It should be

taken and should be shown to the audit.


Following documents of the audit were not available for the verification.

1) Rs 17500/- voucher no. 822 dt. 16.3.2001 to security guard Messrs Siddhtek Security Services,

Ratnagiri.

2) Bill no. 6 dt. 29.3.2001 of Rs 2400/- from bill voucher no. 1035 dt. 31.3.2001 Rs 3526/- board

were painted from Anil Arts, Ratnagiri. Quotation were not available for verification.

3)Amount of Rs 7800/- from voucher no. 1020 dt. 31.3.2001 Rs 9460/- was spent to purchase 30

sacks of fertilizer from Messrs Opal Farm Agro Chemical Pvt. Ltd. Jaisinghpur..Quotation were

not available for verification. Also, accounts of the 30 sacks of fertilizer were not shown.

4)Tractor, engine log book were not maintained in the proper form as per Accounts Code 11.24 K

V 106 and instead were kept in the motor/car log book printed register. Therefore, necessary

checking of log book could not be done. Also, officer In charge has not signed from dt. 14/1/2001

to 20/2/2001. Store keeper has signed on them. It should be made clear under which authority the

store keeper has signed them?


Following errors were found while checking purchase of materials worth Rs 24400/- through

voucher no. 1013 dt. 31.3.2001.

1) Manure was purchased worth Rs 9500/- 6 brass on dt. 27/3/2001and 4 brass on dt 28/3/2001

total 10 brass. But the entries were made together on page no. 38 of store ledger. It could not

be ensured how much manure was actually received because there was no delivery challan of

the supply and it could not ensured in which vehicle it was transported. Compliance should be

submitted after obtaining challan.

2) Printer table one piece worth Rs 2200 dt 31/3/2001 was purchased from Swagat Traders

Ratnagiri. Original quotation regarding the purchase was not available. The photocopy of the

quotation obtained by College of Fisheries, Shirgaon was attached. Procedure to invite the

quotation again was not made.

3) Soil 5 brass worth Rs 2250/- was purchased from Shri Shaikh Ahmed Kamal Shaikh,

Ratnagiri. But the quotation was not available to show that purchase was made after inviting

122

quotation. It should be presented to the audit.

Paragraph no. 241: - Regional Agriculture Research Station, Wakavali

1) The tender of Rs 4,50,000 was issued for the sale of cashew without taking into consideration

18 tonnes of cashew which were leftover and assuming 15 tonnes. In reality, sold cashews

were 17655 kilo x Rs 30 =Rs 529650/- Big cashews with seeds 2.5 tonnes x Rs 55 price = Rs

137500/- total Rs 667150 cashews were sold. The tender was not issued with budgeted

amount Rs 6,00,000/- on this basis. The period of 45 days from the publication of tender was

to be given as per rule no. 6.41 of Accounts Code. A total of 4 days period was given from dt.

19 May 2000 to 26 May 2000. Short tender has been issued. Condonation from the

government should be obtained by giving reasons of short period.

2) The period of this tender was given till 30 May 2000 by publishing a corrigenda in the

Ratnagiri Times on 25 May 2000. Period of 30 days has to be given after date of

publication

of the corrigenda as per rule no. 6.41 of Accounts Code. Only a period of 6 days was given.

This is against rules.

3) Clipping of publication of tender in Daily Sagar and Ratnagiri Times is available. Since they

are clippings, audit could not ensure that the tender was published in the same newspaper and

on same day. Whole copy of the newspapers was not kept.

4) Total three quotation were received. There is no sealed envelope as per rule no. 6.40 of

Accounts Code. Tenders were not invited properly as per rule. Hence, maximum rate could not

be achieved.

Paragraph no. 242: - Construction Department

Sixth and final bill of Rs 144422/- was paid to the contractor for the construction of

Marine Biological Research Station building, Ratnagiri through voucher no. 1835 dt. 27.2.2001. A

total of Rs 35,34,832/- were spent in this way.

This tender was published in daily Loksatta on dt. 12.6.99 and in daily Sagar on 10.6.99.

Photocopies of the clippings of the newspapers were shown to the audit hence newspapers were

not shown. It is mentioned in the tender that tender would be accepted on 7.6.99. Thus, minimum

30 days period after the publication should have been given as per rule no. 6.41 of Accounts Code

and Government Resolutions brought out from time to time. But a short tender of only 10 days

has been issued. Therefore proper competition could not take place. Also, university could not get

benefit of competitive lower rates.

2) Tenders from only contractors were received. Contract was given even when tenders from three

competent contractors were not received.

Detail

1)Shri K R Barve, contractor – 9.71 percent plus and modified 8.71 plus

2)Omkar trust contractor – 12.72 percent plus.

123

Tenders from at least three competent contractors were to be received as per the guidelines given

by the government from time to time or re-tendering had to be done. Instead of doing that, short

tenders were invited and contracts were fixed after competition between only two contractors.

Hence, benefit of lower rates could not be achieved. Irregularity has taken place in case of this

tender. Condition from the concerned department of the government should be obtained and

compliance should be shown.


Rs 242367/- were paid to the J J College, Mumbai for technical consultation for the

construction of the administrative building at Dapoli through voucher no. 2358 dt. 31.3.2001. File

from last year was also checked with the bill.

1)Contract for the whole construction of some works in the Thane and Raigad disticts was given

to J J College, Mumbai on the application of 5 percent because the construction department of the

government had extra work at hand through Government Resolution no.

WBB/1393/(2684)/(132)/V S 5/dt. 7 March 1994. It had to complete the construction with the

technical consultation as well. Konkan Agriculture University, Dapoli paid 5 percent i. e. Rs

14,30,000/- to the college only for the technical consultation. Negotiations for the technical

consultation were not done because the college was not doing the construction. If as per the

market rate, 2 percent technical advice fee and 3 percent construction charge are taken into

consideration, Rs 858000/- were need not be paid. The cost appears to be big because of this.

Inquiry should be conducted in this and the amount remaining from the payable amount as per

rules and market rates should be collected.

2)Tender of amount Rs 23500000/- was invited for the construction of administrative building in

daily Ratnagiri Times and Loksatta.

Tender was published in daily Loksatta on 31.12.99 and in daily Ratnagiri Times on 28.12.99 and

the date of acceptance was 17.2.2000.

Clipping of Loksatta newspaper was shown hence name of the paper, date and whole

newspaper was not shown. Also, clipping of Ratnagiri Times was shown but it could not be

ensured that it was of same newspaper because there was no name. Printed date is not there.

Whole daily has to be with the file but it was not there. Hence, the audit could not ensure that the

publication was done in the same daily on same date. Completion should be shown with whole

daily.

All the vouchers, files, measurement books of this work besides those mentioned here should be

produced at the time of next audit.


Since the decision of work through voucher no. 437 dt. 19.7.2000 was taken mistakenly,

amount of Rs 400000/- were deposited in the court as per the court order. Irregularity was found

to have taken place after checking the file of this work.

124

A) Work of constructing residence at Dapoli under the forestry scheme was given to Shriram

Construction Company Jambhul Thane for budgeted amount Rs 1290631/-.. During the course of

the work, contractor was paid Rs 493561/- through seven cheques and eighth cheque was not paid

because the work was not satisfactory. Work was not completed hence the contract for the work

was cancelled through the office order dt. 26.3.1990. The contractor has confessed on a bond

paper of Rs 10 about the delay and errors in the work and agreed to completed this work on bond

paper with a bank guarantee of Rs 100000/- hence the same contractor was given the work again.

This time Rs 327314/- were paid out of the work done of Rs 820875/-. Thus a total of Rs 820875/-

were paid. Thus the work done was of the same amount, as agreed by Executive Engineer. Even

when university's construction department was right and there was no need to appoint a tribunal, it

was appointed. The tribunal decided in favor of the contractor. The documents show that the

university avoided filing appeal against this order. Therefore, the court did not admit the appeal

after due period and finalized the decision of the tribunal. Hence, amount of Rs 1797220/-

including interest had to be paid to the contractor. Remaining work had to be completed from

another contractor with Rs 469756/-. Thus the total expenditure on this work was Rs 3187851.

Deducting the budgeted amount from this amount, Rs 1797220/- were paid extra. This

expenditure is fit to be collected.

B) Shri H B Kumbhar, contractor, was given the work of constructing office building worth Rs

734866/- worth Rs 734866/- under forestry scheme.

Amount of Rs 389608/- was paid through six bills for expediting this work and amount was paid

to the contractor as per rule. Work was not doe thereafter. Hence, seventh bill of Rs 110090 was

kept suspended. Then the incidents mentioned in A) above took place in case of this contractor as

well.

Contractor Kumbhar accepted the delay and errors in his work on a bond paper of Rs 10. Even so

and even when the construction department was right, when there was no need to appoint a

tribunal by the university on its expense, the tribunal was appointed and delaying an appeal

against the decision of the tribunal, Rs 80000/- were spent on the court procedures and finally

extra Rs 1685135 with interest were paid to the contractor as per court's order.

Name Amount Rs.

Sriram Construction 17,97,220/-

Shri H.B.Kumbhar 16,85,135/-

Expenses on Legal Proceedings 80,000/-

35,62,355/-

Total amount Rs.35, 62, 355/-. This amount is eligible for recovery.

Opinion

125

1) The contractor has accepted the delay and errors in the works as mentioned above. Also,

when the contract was canceled and he was put into the blacklist, how the same work was

given to him. Irregularity has been committed in this regard.

2) Since the contractor had accepted the delay and construction department's side was right,

what was the necessity to appoint the tribunal. Had the contractor gone to court to seek justice,

university could have easily put forth its side. Hence, the university's step to appoint a tribunal is

wrong. Detailed expenditure incurred on the tribunal was not shown to the audit. All such

expenditure should be collected from the concerned after fixing the responsibility and all

document voucher regarding the expenditure should be shown to the audit.

3) The decision of the tribunal came on dt. 31.12.99. University/concerned officer did no

attempt to obtain the copy of the decision. The copy of the decision was obtained 22 days later on

dt. 22 January 2000. Still, 68 days were in hand to file appeal/case in the court. Unforgivable

delay has been made in filing the appeal. The court rejected the appeal after attempt was made to

file it after the due period and the tribunal's decision was made final. Loss of lakh of rupees to the

government and the university was incurred. Thorough inquiry should be conducted at

government level and (Rs 3562355/- after taking action) plus the amount not shown to the audit

should be collected after fixing on concerned officers/employees who avoided taking proper

action and should be deposited with the government.

4) The government and university have lost a big amount of Rs Rs 3562355/-. Therefore, why

did university did not take action against all officers and employees who erred in appointing

tribunal and delayed the legal procedures. Action should be taken against the concerned after

conducting the departmental inquiry. This is a very serious issue. Administration/university should

take note of it immediately.

5) The service period of the Vice Chancellor was found as follows through the documents.

Documents were not shown to the audit as to what action was taken against the concerned for

not filing the appeal within due period for which the court rejected it.

1. Hon. Shri. Puri Sir – Vice Chancellor Result Date- 31.12.99 result copy received

Date- 16.12.2000 22.1.2000 total days 25.

2. Hon. Shri. Magar Sir – Vice Chancellor Submitted April shall be period 43 days

From Date- 17.2.2000

Paragraph no. 245: - Vice Chancellor's Office Agriculture University Dapoli

Agriculture College Dapoli 1)While checking the accounts of the Balasaheb Sawant Konkan Agriculture University, Dapoli

for the year 99-2000 and 2000-2001, the advance taken was shown in the annual accounts as spent

even when it was not spent finally. Unspent cash or all cash after giving the advance has been

deposited in the next year. But this cash has been deposited in the next financial year. But this

advance has been shown as spent in the same year as it was taken. The details regarding this has

126

been shown in the adjoining table. The annual accounts is impossible to be sanctioned unless this

amount is deducted from the annual accounts.

2) Advance bills worth lakh of rupees were paid to concerned employees/officers/contractors

putting them in debit by naming these advance bills as as PAID. But the adjustment was not done

by putting adjustment bills in debit in the same year. These bills pertaining to 2001-02 are putting

in debit in 2005-2006 and entries are not done in the cashbook sample no. K V 22. Instead,

accounts were kept outside in a simple page register named as J E, which is not named in the

rules. This is serious type of irregularity. Condonation from the government should be taken and

shown.

3) Bills from 2001-2002 were registered in the bills movement register of 2005-2006 once the

issue of unspent bills was pointed out by the audit and passed. But there are no entries in the

general cashbook. Some of such bills for example are as follows:

Sr No. J.E.No Total Bills Amount Rs.

1 39 to 104 66 53,59,647.85

2 201 to 229 29 1,27,733.28

3 130 to 138 9 40,000.00

104 55,27,381.13

Amount of Rs 5527381/- and many other bills worth lakhs of rupees is same. Moreover, the bills

before this financial year are kept out of accounts in the same fashion. Since irregularities

regarding the accounts have bee committed, condonation from the government should be taken

and shown.

Details of Unspent Amount from Advance Deposited Again

Sr

No.

Vouche

r No. Date

Advanc

e Amnt

Rs.

Adjustm

ent Amt

Rs.

Not Spent

Amnt Rs. Deposit Details

1 274 12.6.2000 3000/- Nil 3000

Receipt No.225/67365

Dt.29.7.2003

2 1307 11.12.2000 1000/- Nil 1000 Receipt NO.208/6217

3 450 27.7.2000 500/- Nil 500

It is to be recovered even

after the audit.

4 452 20.7.2000 5600/- Nil 5600

It is to be recovered even

after the audit.

5 1882 21.2.2000 3500/- Nil 3500

Receipt No.363/108624

Dt.25/10/2005

Agriculture College, Dapoli

6 1094 14.12.2000 22522/- 21910/- 612/- Receipt No.612 8.5.2001

7 1610 14.12.2000 2000/- 1537/- 463/- Receipt No.463 8.5.2001

127

8 150 2.6.2000 13000/- 6314/- 6686/-

Receipt No.6686

8/5/2001

9 1651 5.3.2001 2000/- 1793/- 207/- Receipt No.207 8.5.2001

10 1408 18.1.2001 2000/- 1319/- 681/- Receipt No.681 8.5.2001

Paragraph no. 246: - Openion on the Annual Accounts of Konkan Agriculture

University Dapoli for year 2000-2001 This is account of Konkan Agriculture University Dapoli for year 2000-2001. It was

checked in July 2006 and following are the errors found in this annual account while checking:

1) Annual account was required to be prepared in the prescribed form as per rule no. 3.59 of the

Accounts Code. But the university presented it in three forms namely form K V 35, form K V 36

and form K V 37. Form K V 38 and 39 were not presented. Therefore, required information as per

these forms could not be checked.

2) Official registers maintained as per Accounts Code were required to be checked while checking

the annual accounts. But some of those registers were not registered in prescribed form. Its

particular is as follows:

A) Grant register was not kept in the form K V 52 as per rule no. 5.10 of Accounts Code. Entries

are maintained in the general register but they are not kept in prescribed form and there is no

signature of the competent officer of having checked them. This objection has been taken while

checking the annual accounts of year 1996-97 and it is sill there.

B) Register of investment was not kept in the prescribed form as per rule no. 3.14, 9.2,9.4 and 24,

3 (1) of Accounts Code in the form K V 10. These entries are kept in general register. There is no

signature of the competent officer of having checked them. This objection has been taken while

checking the annual accounts of year 1996-97 and it is sill there.

C) Advance Register in the prescribed form and columns in the form K V 30 & 31 for advances

given to officers and employees were not maintained as per rule no. 3.56 & 3.57 of the Accounts

Code. Therefore, advance adjustment and reconciliation of the advances shown in the accounts

with the accounts could not be done. Therefore the checking is delayed. Advance /adjustment and

reconciliation of the advances shown in the accounts with the accounts could not be done easily

since required proper entries of advance adjustments were not made in the advance registers.

The contractor supplying materials has been paid amount as advance from the employees

officers even before supplying the material. There is no provision in the Accounts Code to pay

advance like this to the contractor. Therefore, advance paid before the supply is against the rules.

Authority has been delegated through Authority Delegation book even when there is no provision

in Accounts Code and advances of lakhs of rupees have been paid to the contractor based solely

on the Authority Delegation book. Delegated authority is also against the rule. The contract with

the contractor is done after inviting public tender or quotation. It is required to pay the amounts to

128

the contractor after ensuring the delivery of the material as per this agreement and putting the sub-

vouchers in the debit section. But the amounts were paid to the contractors before the delivery of

the material against the rules. Vouchers of adjustment were-put in the debit section for year 2005-

2006 keeping them outside of accounts after pointing out in the audit. This procedure is against

the rules.

D) Revenue credit register was not maintained in the form no.23 as per rule on 3.50 of Accounts

Code. Also, revenue debit register was not maintained in the form no. K V 26 as per rule on 3.51

of Accounts Code. University has made no reconciliation in the year 2000-2001. Now, credit and

debit in the annual accounts were checked on the basis of reconciliations taken from the ledger

having forms in the Accounts Code while preparing the annual accounts signed by the competent

authority. Abstract and details of the original balance amount in the annual accounts for year

2000-2001 of Rs 170988364=51 and final balance amount of Rs 114993426=18 were not

available for the checking. Therefore, the university did not re-conciliate the balance amounts

under different heads of different types.

3) Details about the responsibilities and sums to be received entered in the form no. K V 37 of

annual accounts in the sections sums to be paid and sums to be received were not available.

Hence, it was not possible to check which sums are to be received and to be paid to government

and from which year. Reconciliation was not done till the end of March 2006.

4) While checking the annual accounts of year 96-97, interest amount of Rs 4283850/- were

balance in the Provident Fund account no. 2727 and the objection was registered that since

university did not have right to spend this amount, this amount should be deposited in the

prescribed account head with the government. Challan of having deposited this amount

accordingly was not shown and this amount does not appear as balance in the annual accounts of

year 2000-2001. Explanation should be given as to under which authority this amount was spent.

Had this amount been deposited in the Provident Fund account of the government, the interest

accumulated since year 1996-97 to 2004-2005 at the rate of 8 percent would have been Rs

3096000/-. A total amount of Rs 7379850/- with above interest should be shown deposited in the

prescribed head of the government.

5) The rent of the canteen in the premises of Agriculture College was found meager while

checking. Procedures in the prescribed way was not done in this regard. Also, the rent of Kisan

Bhavan, assuming at Rs 5000/- since 1999 comes to Rs 480000/- till the end of 1999 in

comparison with the current rent. Since university did not follow prescribed procedures, revenue

credit appears so much less. Hence, the university and government have suffered economic loss.

Action is required after an inquiry.

6) Office of each paying officer and accounts officer did not prepare monthly accounts in form no.

K V23, 26, 32, 33, 34 and did not submit them to the comptroller as per rule no. 3.58 of Accounts

Code. These accounts were not prepared for all twelve months in the year. And annual accounts

129

were also to be presented to the audit till 15 July 2001 as per rule 3.59 of Accounts Code. The

university neglected this issue and submitted it after five years coinciding with the completion of

audit for 2000-2001 in the month of August 2006. This is against rules.

Accounts at research centers were submitted in the prescribed form of registers even when they

were incomplete. Entries, even being made on erroneous registers, were made on different pages.

For example, on Salary page, dearness allowance and house rent allowance were found on

different pages and expenditures on different subjects was found on pages in between. This made

the reconciliation very difficult. Reconciliation by finding the figures was difficult. It seems

improper in such conditions to approve the accounts.

7) Rs 73941603/- are shown under the account head of Doubtful (Suspended) Accounts.

Suspended Accounts are required to be seen as a special case. Since list was not prepared, it could

not be verified since when these amounts were pending. List should be presented. These amounts

are shown more and less for each year but details about the difference is not given.

8) Internal audit panel came to the university as per chapter 26 rule no. 26.8 of Accounts Code.

This panel did not carry audit of important accounts and vouchers in any office of the university

as per Schedule 5 section 8 b rule 18 & 19. Also, it was told that audit was not conducted by many

offices. Hence, guidance was not given about maintaining the documents, registers and monthly

accounts in the prescribed form as per rules.

Taking into consideration the difficulties while checking the annual accounts, it was found that

updated entries in prescribed form and register were not there. Hence, satisfactory audit of the

annual accounts could not be conducted from cashbook and other allied documents.

The complete fulfillment regarding the opinion and errors given in the previous checked annual

accounts is still not submitted to this office. Hence, the complete fulfillment report should be

given before presenting next annual accounts.

Paragraph no. 247: - Agriculture College, Dapoli Botany

Organic fertilizer worth Rs 17640/- through voucher no. 1 dt. 18/7/2001 was purchased from the

botany department.

1) Procedure of inviting quotation from the suppliers seem not to have been followed as per rule

no. 6.40 of Accounts Code.

2) Certificate of being authorized dealer was not found while purchasing fertilizer from Krishi

Tech Aurangnais, Satara. Since original quotation was not taken from the supplier, audit could not

verify rates in the bill.

3) Department did not take delivery challan from the concerned supplier for providing 50 bags,

3000 kilo organic fertilizer. Hence, the entry taken in the register can not be ensured.

4)Stamp receipts from Messrs Krishi Tech Orgnais Satara for amount being paid as per bill was

not found.

Completion should be done as above.

130

Paragraph no. 248: - Regarding paying the education fees of the students

Following errors were found while checking education fees receipts books of the

education department for year 2000-2001. Half marging letter dt. 13/10/2006 was sent to that

effect.

1) The concession to pay the fee in bank through challan was not given to the students as per rule

no. 3.10 (3). Explanation should be given for this.

2) Seal of the university was not imprinted on each page of the receipt book as per rule no. 3.8 of

the Accounts Code.

3) Double sided carbon paper was not used while using the receipts as per rules.

4) Fees was not collected as per new prospectus while charging fees to students in year 2000-

2001. Explanation should be given.

5) A prospectus is given by the government each year regarding the rate of fees to be collected by

the agriculture college. Fees was not collected from the students as decided by the government in

year 2000-2001. Fees was collected as per old prospectus. Hence, fee amount Rs 12335/- were

collected less from the government as shown in adjoining table (for example).

6) The information regarding less fee collected as in the adjoining table should be submitted after

taking stock.

7) The letter from government (MCAR) Pune for charging fees from the students as per old

prospectus instead of new prospectus should be presented to the audit.

8) Receipt no. 4784 in receipt book no. 48 dt. 23/1/2001 is for Rs 960/-. Actually, Rs 1275/- were

required to be collected. Difference of Rs 315/- should be collected.

9) Receipt no. 4783 in receipt book no. 48 dt. 23/1/2001, Rs 775/- were received. Instead, Rs

875/- were required to be collected. Difference of Rs 100/- should be collected from the

concerned.

10) Fees of Rs 12+Rs 2000 was collected from Shri Salunkhe S M register no. 2065 for the first

semester and only Rs 20/- was collected in the second semester. Also, fees from student Shri

Taware R V register no. 2072 was collected as above. Explanation should be given.

Sr

No.

Name of the

student

Register

No.

Entranc

e Year

Fee to be

taken

Accepted

Fee Difference

1 Pawar R.E. 1911 97-98 1826 1051 775

2 Pisal P.D. 300 97-98 2976 1901 1075

3 Patil R.P. 1780 97-98 1826 1151 675

4 Khatmale D.K. 12 98-99 4776 4376 400

5 Pedhanekar K.M. 237 95-96 1826 651 1175

6 Mahajan T.S. 95-96 3626 182 3444

7 Phadatare P.P. 1813 97-98 1826 1151 675

8 Jogalekar A.A. 290 97-98 1826 1151 675

9 Ware V.D. 97-98 1826 1151 675

10 Shinde A.A. 1796 97-98 1826 1151 675

11 Mhatre P.P. 1181 97-98 2587 1571 1016

12 Naresh Majotra 289 97-98 2976 1901 1075

Total 12335

131

Paragraph no. 249 : - About Student’s Education Fees.

A) Rs 49001/- have been spent for the leveling of the ground of Engineering through voucher no.

2265 dt. 31/3/2001.

Construction department invited the quotation and contract was passed after rates were mentioned

on a statement by the contractor on a blank paper. It should be explained why A-1 form was not

used for the quotation.

M B of this work was not submitted to the audit. Also, details about how expenditure was made

on which works through the Grant of Rs 2500000/- received by Engineering and Technology

College Dapoli for engineering works. All details and bills should be shown to next audit.

B) Amount of Rs 125897/- has been spent to construct a well at Tetwali through voucher no. 1991

dt. 20.3.2001. The administrative consent was at first given to construct this well in survey no. 95.

Then concerned department and construction department made changes on their own and

constructed the well in survey no. 87. It should be explained how the changes were made without

making obtaining modified approval and the approval should be shown after obtaining.

The documents showing that land where the well is constructed is owned by the university, 7/12

extract are not included in the file.

C) Rs 24762/- was paid to Messrs Gaurav Electricals as expenditure for the lighting work in the

student hostel through voucher no. 2370 dt. 31.3.2001. The rates in the budget for item no. 4 is

shown Rs 2950 as per market rate and for item no. 12 it is shown Rs 350 x 2 rate Rs 700. Why

these rates were not given after analyzing the rates in the district quotation? While deciding the

market rates, it was necessary to invite quotation first and fix minimum rates. But proper

procedure was not followed. Next audit should be shown the fulfillment after following proper

procedure.

Paragraph no. 250 : -

A) Amount of Rs 220/- is found to have been deposited from the receipt book no. 192/291. The

receipt is for the burning wood. The text in the receipt is unclear. Repoli Shrimati Jayavanti

Bolade is not mentioned on the back side of double sided carbon. Original receipt is still in the

receipt books. The description of material on it is in another ink and carbon copy has different

text. Irregularity of 220x2=440 is found.

The original receipt has not been given to the concerned person whose receipt it is, as per rule no.

3.10 of Accounts Code.

Paying and Accounts Officer have not certified on the last pages after verifying the pages of the

receipt book as per rule no. 3.8 of Accounts Code. There are four such receipt books and there

numbers are 192, 246, 247 and 12.

Rs 300 have been deposited for Satyadarshak rice through receipt no. 247/137 dt. 25/12/2000 and

while the requirement of making receipt was 10x 10 kilos=100, Rs 300/- have been deposited. It is

seen from this that receipt is not made on time and acknowledgment is not obtained after giving

132

the receipt to the concerned person as per rule no. 3.10 of Accounts Code. Receipts are made

without reconciliation the sale and money while making receipts later. Therefore, Rs 200 were

extra paid through this receipt. This condition arise because of delay and irregularities. Inquiry

should be conducted into all this purchase and sale transaction and action should be taken on

concerned person and it should be explained for what these Rs 200 were paid.

B) Registers

Very important registers were not maintained as per prescribed form in the Accounts Code.

Register K V 86, 88, 89,90,91,94,95 were not kept according to rules even though they are

important. Register in form no. 94 is to be filled on field while harvesting each item fruits, grains

etc and signature of the actual harvester is to be taken. Since this register was not maintained,

actual yield of agril produce could not be conciliated with it. Fulfillment should be shown in next

audit after updating the register and conciliating with the produce.

c)The debt register form no. K V 101 is made of general paper. It is not in prescribed form. There

is no signature of the competent officer. Therefore, it could not be verified how much debt is to be

recovered since the setting up of this center. Annually abstract of collection was not prepared.

Register and the abstract of collection should be prepared and shown at the time of next audit.

Paragraph No. 251 :- Construction Department

Bill for Tissue Culture Department construction of Rs 433909/- was paid to Shri K S Bhavas

Khed by putting voucher no. 2492 dt. 31 March 2001 in the debit.

1) The estimated tender price of this work was Rs 1098481/-. Thereafter the revised estimate of

the same work was made at Rs 144825/-. As per rule no. 6.7 of Accounts Code, the approval can

be given to the revised budget till 10%. The original estimate 1098481/- + 10 percent Rs

109848.10 =1208329.10. This means that it was Rs 239928 more than the 10 percent still ch vice

chancellor approved it on dt. 30.3.2002. It should be explained under which rule this approval was

given.

2) Rs 349776/- were spent more to the original estimates. As per rule no. 6.5 of Accounts Code,

State Council has to give administrative approval to the work costing more than Rs 300000. Since

extra expenditure is more than three lakhs in the original estimates and is not ore than three lakhs

in the revised estimates, approval from the state council should be obtained and shown in the next

audit.

3) Had the original estimates been done with planning, it would not have gone to Rs 1448257/-

and benefit of competitive rates would have been there. It should be explained why it was not

done.

4) Seventh and final bill was debited on 30.3.2002 and Vice Chancellor approved the revised

estimates and gave administrative approval on same day on 30.3.2002 even when he had no

sufficient powers to do so. It is clear from this that work of Rs 349776/- was done before granting

approval. Irregularity has occurred here. Condition from the state council should be shown.

133

5) Tender for this work was issued on 24.12.99 and accepted on 7.1.2000. Only 15 days of

publication period has been given. A period of 45 days was to be given for this work as per rule

no. 6.41 of the Accounts Code. But that procedure was not followed. Approval after work or

condition from the government should be shown for this work.

Paragraph No. 252 :- Agriculture College, Dapoli Library Department

1) Amount of Rs 349754/ has been paid for the subscription of magazines from the library

department through voucher no. 2300 dt. 31.3.2001. It could not be verified how many magazines

were received from the Informatics India (India) Ltd. Bangalore. Entries of magazines are done on

periodical register but there is no mention of prices. Signatures of the librarian is not found on

them. Was permission obtained from the university before purchasing the periodicals? Also, was

permission obtained from the university before paying the subscription? Explanation should be

given how the subscription was paid without obtaining the permission?

2) Rs 69210/- voucher no. 2301 dt. 31.3.2001 CD of Science & Agri and Rs 14400/- voucher no.

2229 dt. 31/3/2001 purchase of 14 CDs was done from Informatics India (India) Ltd. Bangalore.

Permission from the university seems not to have been taken. Also, no opinion was given on the

comment from Hon. Comptroller regarding the purchase.

Paragraph No. 253 :- Regarding Mess Deposit (of Students) Account

1) Amount Rs 28000/- was deposited on dt. 6/7/2000 by the students in year 2000-2001 in the R D

C C Bank Dapoli. Receipt book no. 446 of the office was not available for the verification. The

hostel employees said at the time of the audit that the receipt book was eaten up by the termites.

But the report from office head regarding record eaten by termites was not shown for verification.

2) Receipt no. 2171 to 2174 of Rs 1600/- was not available for verification as receipt book was

eaten up by the termites. Hence, audit could not ensure how much amount was collected. Report

should be submitted as which record was destroyed because of being eaten up by the termites. The

record related to accounts is not maintained properly by the office, this is a serious issue.

3) Public Welfare fund of Rs 299447 is deposited and bank passbook was not available for the

verification. Abstract from the cashbook should be taken out and shown.

Paragraph No. 254 :- Agriculture College, Dapoli Hostel Creation

40 Iron cots worth Rs 46000/- were purchased by hostel department through voucher no. 395 dt.

31.3.2001 from students council. Following errors were found after audit.

1) Quotation were invited trough letter no. 6219 dt. 18/11/2000 of the office and 6 quotation were

received fro among 9 suppliers. Sealed envelopes from the suppliers were not received as per rule

6.39 of the Accounts Code. Therefore confidentiality in the rates was not maintained.

2) There is no mention of balance cots in the hostel, how many cots are unusable etc in the

purchase note. No mention was doe about how many cots are required, the cots to be purchased

will be supplied to which hostel. How many cots are required is not apparent.

3) There is a quotation from M S S I D C Ratnagiri and envelope was not seen with it.

134

4) When quotation of Shri Ganesh Timber Trading Company Dapoli was checked, on it is printed

'building material suppliers'. How iron cots were supplied by this supplier. How it was ensured

that the supplier is a manufacturer of iron cots. Explanation should be given why the quotation of

the supplier should not be deemed as invalid?

5) Why Training Cum Production Center for Ex-servicemen Satara was not given priority as per

rules while approving the quotation? Also quotation of the Small Industries Development

Corporation was received but it was not considered for purchasing.

6) Office head did not check steel while taking possession of the iron cot and did not certify that it

was as prescribed.

7) Income Tax was not collected fro the supplier as per rule 20 k in Accounts Code Appendix 5

Sub Section B and Income Tax Act 194 (C). Income Tax 2 percent Rs 920/- surcharge Rs 138/-

total Rs 1058/- should be collected and deposited.

Paragraph No. 255 :- Agriculture College, Dapoli Agriculture Engineering

Department Chairs 8 pieces worth Rs 4400/- were purchased through voucher no. 2023 dt. 23.3.2001

from Agriculture Engineering Department.

1) Description of the material was not made as per rule no. 6.40 of Accounts Code by the

department in the demand letter no. 594 dt. 26.2.2001. Therefore the nature of the demand is not

understood.

2) Envelopes from the suppliers were not received sealed as per rule no. 6.38 of Accounts Code.

3) Sufficient time period was not given to the supplier to submit quotation as per rule no. 6.41 of

the Accounts Code.

4) Procedure of purchase was not followed as per Government Resolution no. IKS-1088/ 2812

/Industry-6 Mumbai, Dated 2 January 1992 of Industry, Energy and Labor Department and

guidelines in it were not followed.

5) Requisition letter was not invited from central store as also small industries. Chairs were

bought from the local market. Irregularity appears to have taken place in the purchase.

Paragraph No: 256 About extra bill of electricity of buildings of hostel

Hostel department paid Electricity bill of Rs. 59,526/- vide voucher No. 246, Date: 7-7-2000.

Electric

Meter

No

Date

Range

Unit Actual

amoun

t

Electricit

y

amount

as per

bill

Physic

al

(Neces

sary)

Educatio

nal

As per

Organiz

ation

Comment

s

9002887 29.2.2000

to

31.5.2000

33804 It shows

that

electricity

bill is more

than

average

135

9007201

2

29.2.2000

to

31.5.2000

25232 Running

meter

reading is

less

compare to

electricity

charge

9002887 As per

above

5240 29956.10 3670 18717.00 25194.00

4062.00

9007201

2

As per

above

3970 223336.1

0

3619.10

Electricity bill is Rs. 22,336/- and should have been Rs. 18,717/- as applicable for educational

institute. Difference of Rs. 3619/- is charged extra. Rs. 4762 + Rs. 3619 = Rs. 8381/- is required

to be recovered.

Agriculture College is an educational institute and it is required to ensure if the bills are

calculated as per rates applicable to educational institutes. Electricity bill for the complete year be

checked and calculated accordingly.

Paragraph No:257 Gymkhana department Agriculture College, Dapol

Gymkhana Department purchased sports material from Student Council. Found following short

comings in the audit.

1) Sports material is purchased vide voucher no. 2262, Date: 31 / 3 / 2001 for Rs. 24411/-. In

its note about purchases it is stated that material is purchased as per quotations and the

Xerox copy is attached. The said quotation is invited by the Bombay Veterinary College

and purchases made are as per sanctioned rates in it. Why the department didn’t invite the

quotations independently? Original quotation was not made available for the audit.

2) Tracks Suits have been purchased for Rs. 14,514/- vide voucher no. 1844, Date: 31 / 3 /

2001, on contract rate. The rate contract couldn’t be available.

3) Sports material has been purchased for Rs. 25,380/- as per voucher no. 64, Date: 31/ 3 /

2001. Xerox copy of quotation of Bombay Veterinary College is enclosed with the

purchased proposal. Original quotation couldn’t be available for the audit.

4) K. V. 97 is not maintained in prescribed form as per accounts code rule 11.13.

Department has entered entries in wrong register i.e. form no. 10, instead of in the store

journal K. V. 97. By which rule form no. 10 register is maintained wrong register i.e. form

no. 10 and office head hasn’t checked and signed it. This is out of rule / against rule.

K. V. 99 store ledger isn’t maintained in prescribed form as per accounts code rule no.

11.16. Entries are entered in the printed consumable register instead of the store ledger. Hence it

became difficult to examine it correctly. Registers be maintained in the prescribed form and

updated in the next audit.

136

Paragraph No.258 Stores department agriculture college, dapoli

Xerox machine for Rs. 1, 20,179/- vide voucher no. 2296, Date: 31 / 3 / 2001 and Xerox papers

for Rs. 10,100/- vide the same voucher. Total of Rs. 1,30,279/- were purchased by the store

department.

1) Quotations were not invited giving public notice as per accounts code rule no. 6.39(3).

2) Processing about purchasing is not carried out as per Industry, Power, and Labour

Departments. G. R. No. BKS 1088 / 2512 / Industry – 6, Date: 2 January 1992

3) Xerox machine of Modi Company was purchased vide voucher bill no. 60, Date: 31 / 3 /

2001, from M/s. Datta Marketing, Chiplun. But their letter / certificate of authorized dealer

is not seen

4) While purchasing Xerox machine of Modi Company original quotation of the company

isn’t submitted. Hence original price couldn’t be known. It was necessary to make

thorough inquiry into price.

5) In the note about purchasing Xerox machine of Modi Company, there is no detailed

argument / discussion about the necessity of the machine. Also there is no comparison with

the other Xerox machines.

6) Explain why Xerox machine was required to be purchased as a special case.

7) Xerox papers 50 reams for Rs. 10,100/- were purchased from the Datta Marketing,

Chiplun. Quotations were not invited from the suppliers for purchase of the Xerox papers

as per G. R. Date: 2nd

January 1992.

Xerox papers M x 75 x A4 were invited by the department but original quotation of ream

of Xerox papers is absent. Hence couldn’t ensure about the price. Expenditure is help up against

objection as quotation is not invited as per the rule.

2% Income tax Rs. 2506/- S / charge Rs. 391/- total Rs. 2996/- be recovered from the

suppliers as per the accounts code appendix 5 section b, rule 20(K) and deposited.

Paragraph No: 259 About irregularities in purchase of furniture

Godrej Furniture was purchased by the Forest Science Department vide voucher no. 2361Date:

31 / 3 / 2001 for Rs. 1, 59, 700/- Following irregularities are found in it.

1) The said Furniture were purchased using the quotation used by Engineering Department

for purchase of their Furniture. Original quotation couldn’t be available for the

examination. Xerox copy of the same was available. Why the fresh / separate process for

purchasing not carried out? Consolidated demand order is not placed while inviting

tenders.

2) Processing about purchasing isn’t carried out as per Industry, Power and Labour

Departments G. R. No. BKS / 1088 / 2512. Industry – 6, Mumbai, Date: 2 / 01/ 1992.

3) Why the demand for purchase of furniture not placed with the Central Stores?

137

4) Furniture of Godrej Company was purchased from the M/s. H. P. Butala, Khed. But

original quotation of the Godrej Company isn’t taken. Hence couldn’t ensure about the

correct rate. In the absence of thorough inquiry into prices of original quotation, the

university couldn’t get benefit of the competitive rates.

5) Couldn’t ensure when the furniture was received as delivery chalan of the purchased

furniture couldn’t be available for the audit.

6) 2% Income tax Rs. 3194/- and S/ Charge Rs. 479/- Total Rs. 3673/- be recovered (from

the concerned) as per the accounts code appendix 5 rule 20(K) and Income tax rule 194 C

and deposited.

Paragraph No: 260 Stoer department agriculture college, dapoli

Below carpet for Rs. 20,000/- and carpet for Rs. 6660/- was purchased vide voucher no.

2283/- Date: 31 / 3 / 2001. Total Rs. 26660/-

1) Carpet is purchased from M/s. Vrushabh Furniture Dapoli vide receipt no. 106, Date: 31 /

3 / 2001. Original quotation papers couldn’t be available for the audit. Used the quotation

used by horticulture department for their purchase. Only comparative chart is enclosed.

Hence proper scrutiny about purchase couldn’t be done. Why fresh quotation was not

invited?

2) Examined note on purchases. Carpets for 9 rooms and hall are purchased. But description

size of 2 rooms isn’t given. Below carpets 100 meter long, 50 feet panna and carpets 37

meter with panna 5 meter are purchased.

Size of nine rooms and size of carpets be reconciled and submitted. How 9 rooms and one

hall could accommodate total 137 meter carpets is not understood.

3) Income tax Rs. 613/- be recovered from the supplier as per rule and deposited.

Paragraph No: 261 About not inviting quotations for purchase of water

cooler

Two water coolers were purchased for Rs. 37,222/- vide voucher no. 2204. Date: 31 / 3 /

2001 by the Forest Science Department. Explain following for out of rule purchases.

1) Why quotations were not invited from the suppliers as per accounts code rule no. 6.39?

Since quotations were not invited, benefit of competitive rates wasn’t available to the

college.

2) Out of rule purchases has been made by the department Intention of purchasing blue star

water cooler couldn’t be understood.

3) Couldn’t ensure the rates in the bill since original quotation of the Blue Star Company

couldn’t be available.

4) 9.8 % Sales tax has been charged in the bill of M/s. H. P. Butala and services Dapoli. Why

the benefit of 4 % Sales tax was not available filing H. Form by the department? The extra

4.8 % Sales tax be recovered from the concerned.

138

5) 2 % Income tax Rs. 856/- be recovered from the M/s. H. P. Butala and services, Dapoli

and deposited.

Paragraph No: 262 Botany Department Agriculture College, Dapoli

Chemicals were purchased on the rate contracts vide voucher no. 2298/- Date: 31 / 3 /

2001, for Rs. 9053/-. However rate contract was not submitted by the college for the audit. Rate in

the fill no. 547, Date: 31 / 3 / 2001 of M/s. Soham Agency couldn’t be ensured since copy of the

rate contract was not available.

K.V. 97 Stores journal was not maintained in prescribed form as per accounts code rule no.

11.13, by the department stores journal is printed but not in prescribed form. It be explained by

which rule the register is printed. Entries in the register aren’t checked and signed by the office

head. Hence audit couldn’t ensure if the entries are entered. From this it is seen that the entries

aren’t entered regularly on time.

Paragraph No: 263 Botany department agriculture college, dapoli

Botany department has purchased Urea 1 ton Phosphet, 2 ton Potash, 1 ton for Rs. 14605/-

vide voucher no. 231/- Date: 4 / 7 / 2000, as per quotation.

Quotation was invited by the department as per demand letter no. 320/- Date: 20/5/2000.

Quotations were not invited as per accounts code rule no. 6.40

As per Industry, Power and labour Departments G. R. BKS / 1094 / (2679) Industry – 6, Date:

30th

March 1994, rule no. 1.9, Quotation be sanctioned only after accepting 3 quotations. As per

provision in the rule, without accepting 3 quotations rates were sanctioned of the suppliers. This is

out of rule / against rule.

1) Only two quotations of i) Shetkari Mitra, Dapoli and (ii) Konkan Krishi Seva Kendra,

were received and sanctioned processing was not carried out as per the rules.

Expenditure amount Rs. 14,605/- is held up against objection.

Paragraph No.264 About dead stock register not in prescribed form

Important Dead Stock Register isn’t maintained by the Botany Department. As per the

accounts code rule no. 7.8(4) Department hasn’t maintained Dead Stock Register till date.

Explanation be given why register in the prescribed form isn’t maintained.

As per the accounts code rule no. 7.10, office head is required to physically check all the

items of dead stock and certify that all the items in the dead stock register are correct. The

department has checked all the dead stock only at one time for the years 98 – 99 to 2001—2002

and the certificate is pasted in the register. This is out of the rule / against rule. Vide university

letter no. B. S. KKV / A / 10824 / 01, Date: 9 – 11 – 2001 a letter of writing off dead stock was

prepared but the said nasty was not available. Hence the following action couldn’t be known to

audit.

139

Paragraph No.265 About irregularities in purchasing of implements

Sr No. Voucher No. Date Amount Qty Details

1 599 27.1.2001 32500/- 500 New Mango Catcher

2 777 31.3.2001 33000/- 300 Amar Parasite Cutter

3 778 31.3.2001 39000/- 2000 Vaibhav Sickle

Above implements were purchased from M/s. Smita Industries, Pune. Proposal for

purchases was not put for sanction. Agreements of purchases made in the year 99 – 2000 were

sent vide office letter no. KMVD / KAB / 261 / 2000, Date: 13 – 6 – 2000. Why fresh proposals

were not sent? Explain vide Industry, Power and Labour Departments G. R. no. BKS / 1093 / 2665

/ Industry – 6, Date: 16th

July 1993, there is a condition that are above Rs. 50,000/- public tenders

must be invited. As per this provision, public tenders aren’t invited and this is out of rule.

Income tax 20 % Rs. 2090/- and S/ charge Rs. 314/- Total Rs. 2404/-, as per accounts code

rule appendix 5 rule no. 20(K) and Income tax rule 194 C, be recovered and deposited.

500 quantity daneri spades were purchased vide voucher no. 1972, Date: 31 / 3 / 2001 for Rs.

25,500/- from M/s. Sidhakala Welding Workshop, Burondi, and Dapoli. Quotations were invited

for purchasing pointed spades. Intention of inviting quotations for only pointed spades couldn’t be

known to audit. Demand wasn’t placed for implements together. Tenders are not invited giving

public notice. Purchases are made out of rule / against rule.

Income tax 2 % Rs. 510/- and S / charge Rs. 77/- Total Rs. 587/- be recovered and deposited as

per accounts code rule appendix 5 rule no 20(K).

Purchased implements is not made in store journal and store ledger register. It is not

entered though it is required to be entered in prescribed form K. V. 99 store journal register. Hence

account of implements couldn’t be known to audit. How implements were sold off without

entering in the registers? Signatures of office head are not taken entering entries vide delivery

chalans after receiving implements. This is out of rule / against rule.

Enclosed herewith a list of implements purchased during the year 2000 – 2001. Why large scale

implements are purchased by this department? It appears provision has been used unnecessarily.

On what basis the scale rate of implements is fixed? Rate list and scale rate of this couldn’t be

available for audit.

Paragraph No: 266 About purchase of foll tropin

Foll tropin a hormonce for Rs. 1, 46,261/- vide voucher no. 1697, Date: 31 / 3 / 2001 and Foll

tropin vilar for Rs. 46, 508/- vide voucher no. 1698, Date: 31 / 3 / 2001 were purchased by the

Animal Reproduction Science Department. Following irregularities are found in it.

1) Procedure regarding purchases was not followed as per accounts code rule no 6.38 to 6.45

and hence is out of rule / against rule.

2) Procedure of the purchasing from the authorized dealer as per the accounts code rule no.

7.7 was not followed.

140

3) Hormones was purchased from M/s. S. S. N. Exports Mumbai. But since original

quotation of the company is not taken couldn’t ensure about the correct price of it.

Original copy of the rate be submitted.

4) Examined sanctioned note and found that it is the product of minitub company Germany.

But the documents of the said company are not enclosed with nasti.

5) Income tax from the suppliers is not recovered as per the accounts code appendix

subsection B rule no. 2(K) and Income tax rule 194 C.

Income tax 2 % and the S / charge 15 % i.e. 3855 + 578 = 4433/- be recovered from the

concerned and deposited.

6) Purchasing of Foll tropin is entered in the Chemical Register. But competent authorities

haven’t signed it checking the same. Explain the intention for not signing the registers. Items are

entered but remarks / entries are not entered about their use. Explain who used it and for what

purpose it was used giving date, day details and why the signatures were not obtained.

Paragraph No: 267 About major shortfalls in provident fund accounts

1) Proper action hasn’t been taken by the university in maintaining provident fund accounts

as per the government circular no. S / 1001 / P. K. 131 / Kosha – P – 5, Mumbai Date: 13

November 2001 and reconciling them as per directives is given by the government time

and again.

2) Bills passed in the year 2000 – 2001 are not reconciled with treasury office and certificate

is not obtained from treasury office about having reconciled. This matter is serious and out

of law. It is very much required for the office to reconcile the accounts / bills so that there

would not be irregularities, frauds in provident funds. Reconciliation be done with the

treasury and submitted in the next audit.

3) State Bank cheque book no. 605001 Date: 20 – 12 – 2000 onwards was submitted for audit

by provident fund department but the previous cheque book was not available for the

audit.

4) Receipts from the suppliers were not enclosed with voucher no. 9, cheque no. 579204,

Date: November 2000 for Rs. 545774/- and voucher no. 19 cheque 529247, Date: 6th

December 2000 for Rs. 177660/-

5) Why provident fund contribution of Shri. S. D. Patil – Junior Scientist in T. M. B. R. S.

Office Bandra, directly credited to the provident fund account of the university without

deducting it from the salary?

Explain Receipt is not appeared to be given after receiving D. D. of shri. Patil. The said

contribution is deposited vide chalan by the branch. Explain how accounts are maintained?

6) Register of provident advance isn’t maintained in prescribed form as per account code rule

9.2(2) K. V. 77 register of the provident advance by the provident fund department. Entries

are entered in ruled register K. V. 78. But sheet of the provident isn’t maintained in the

141

prescribed form. Hence account of monthly contribution couldn’t be examined. Registers

are scattered. There is all mess of registers.

7) Cash book in the prescribed K. V. 79 form isn’t maintained as per account code rule no.

9.2. but cash book maintain from KV 22

8) University staff is not given annual statement of account of provident fund after the year in

the prescribed form no. 81 as per the accounts code rule no. 9.3, slip was given in the form

of K. V. 76 ledger. This is out of the rule. Though it was the responsibility of assistant

comptroller. Explain why the accounts of the provident fund of staff were not given in the

prescribed slip.

9) As per accounts code rule no. 9.5 cashbook is not tallied with balance sheet and signatures

are not taken.

10) Signatures of the assistant comptroller are not taken confirming the correctness / accuracy

of the entries made in prescribed registers and registers maintained by the branch. From

this it is evident that the provident fund is not checked regularly. This is serious and out of

rule.

11) Shri. G. P. Sahastrabuddhe retired ex-superintendent Agriculture College, Dapoli retired on

30 / 6 / 2000 as per the rules. Final payment of Rs. 94111/- was made vide University

order no. KKV / Lekha - 3 / B. N. N / A / 62 / 97 Date: 1 – 7 – 2000. Actually, in his

provident fund slip no. 669 balance amount is Rs. 92692/-. Extra amount is Rs. 1419/- be

recovered and deposited in the government account.

12) Shri. M. B. Sawant, Ex. Agriculture Assistant retired on 30 – 6 – 2000 is Rs. 74672/- was

paid vide university order no. KKV / Lekha / BNN / A / 6296 Date: 1 / 07 / 2000. Actually

the balance amount in the provident fund slip is found as Rs. 80, 931/- Rs. 6259/- is paid

less. Explain why the amount was not paid as per the balance.

From this it is clear that the retired employees are not given their correct balance amount

of their provident fund account. And this is serious. It is necessary to check again the files of the

employees retired in the year 2000 --- 2001 and ensure about the correct payment. Certificates

confirming that all the retires are given the correct amounts of the provident fund be submitted.

Paragraph No.268 About non availability of accounts record and papers for

the year 2000 – 2001 due to floods on 26 – 7 – 2005

Record of Khar Land Research Station, Panvel

Couldn’t be available for audit since the floods on 26 – 7 – 2005 destroyed its property and

documents. In this regard half margin Letter no. was sent on 16 – 10 – 2006 compliance of this

half margin letter is submitted as under.

1) Record in the center is thoroughly wet and decayed due to the floods occurred on 26 – 7 –

2005. In this regard panchnama of this is carried out by the center and the copy of it is

142

attested by the tehasildar, tehasildar office, Panvel on 23 – 9 – 2005 of which is enclosed

herewith. Why copy of panchnama of loss was submitted late by the center?

2) Inundation has caused a great damage to movable property of the center, record area,

stores, Computer rooms etc. A loss of Rs. 1, 13, 20, 000/- is estimated as per the

panchnama. This panchnama is submitted along with signatures of the chief, Agriculture

Economics Department Dr. B. S. KKV, Dapoli, Agriculture Engineer, officers and the

staff, on 28 – 7 – 2005. The center has not received any compensation in this matter nor

any efforts are made for this.

3) Damage caused to center due to floods heavy rains is reported vide centers letter to the

university on 17 – 9 – 2005. Further action about compensation is not seen taken by the

university.

4) What efforts for the compensation are made on the university level? Has the letter

regarding damage been obtained from the government? Submit the information about

efforts made by the center. Is there information obtained from the government about loss?

5) All the papers, documents of the center from the year 1972 to 26th

July 2005 aren’t in a

state of to be examined. All the papers are decayed. Following documents are tried to be

saved drying. This is the compliance submitted

1) Service books of the staff and pensioners.

2) Cash book Date: 6 – 9 – 2004 to 25 – 7 – 2005.

3) Cheque registers 6 – 4 – 2004 to 25 – 7 – 2005, about accounts it is stated that papers are

kept as above. University has not examined the papers of the center and ensured the status

of the situation. Also not ensured what record and papers are escaped and in a condition of

being examined. No further action appears to be taken about the loss of the dead stock

area of the center.

6) A copy of panchnama is sent to the university for the purpose of writing off dead stock.

But till now nothing has happened.

As per accounts code rule no.19.1 to 19.6 further action about writing off is required to be

taken immediately. Dead stock items are scatteredly placed in two of the residences for the

staff. Hence the residence couldn’t be allotted. Same condition is also of the godown.

7) Center hasn’t done anything. Report of the further action regarding repairs of the residence

and godowns isn’t submitted by the branch engineers for the audit.

Center has attempted fresh to keep records. It ins’t made comprehensive. Registers in the

prescribed form be completed in all respects and submitted in the next audit.

8) On 26 / 7 / 2005, the center had Rs. 24401/- cash on hand as per cashbook and it was used

and the relative remark was taken / noted in the cash book.

As per above, further action regarding compensation is required to be taken by the

university, center.

143

Paragraph No.269 About submission of service books of employees (retired)

Establishment Department / send Half Margin letter no. 7, Date: 24 – 1 – 2006 for

submitting service books or retired employees. Compliance of this half margine latter. isn’t

submitted fully.

1) Original service books of the employees retired in the year 2000 – 2001 were not

submitted despite frequent demands submitted orders along with service books weren’t

submitted for the audit number of employees retired in the year 2000 – 2001 is shown as 7

and out of them two service books are submitted. Papers along with remaining service

books couldn’t be available for the audit, hence couldn’t be examined.

2) In the compliance, it is stated that the salary of the employees retired in the year 1976,

1986, and 1996 is defined fixed. But the total number of employees, whose salary is

defined and examined by the auditors, is not given. It be ensured and submitted for the

audit.

3) K.V. 124 Red of Pension Payment orders register isn’t maintained in the prescribed form

as per the accounts code rule no. 13.11. Entries are entered in a simple register. Hence up-

to-date information of the retired employees is not entered.

4) K. V. 125 Red of Gratuity orders issued and paid isn’t maintained in the prescribed form as

per the accounts code rule no. 13.12 Hence couldn’t know how many pensioners are given

benefits and couldn’t scrutinize / examine the bills.

5) Original service books of regular employees of Establishment Department along with

registers was not made available for the audit service books along with the registers be

submitted in the next audit.

Paragraph No.270 About shortcomings in repairs of bus n0. mmg-9044

Rs. 49,800/- has been spent on repairs of the vehicle vide voucher no. 1705. Date: 31 /

3 / 2001. Following shortcomings are found in it.

1) Defying the letter no. 632 / 2000, Date: 22 – 6 – 2000 of the Officer In Charge, Dapoli,

instructing to invite quotations from the local workshop and to take prior permission of the

Central Workshop, the college didn’t take the required prior permission. This is out of rule

/ against rule post –work sanction by the university be obtained and submitted.

2) Explain why opinions of the Officer In Charge, Central Workshop, Dapoli were not asked

for about repairs of the vehicle. What is the intention of repairing the vehicle directly?

3) Supplier’s envelopes were not accepted sealed, as per the account code rule no. 6.40.

Hence no secrecy was observed.

4) M/s. San Auto Diesel Works, Mumbai gave their estimates of the spare parts and repairs

together. Taxes aren’t included in it. Hence couldn’t find out cost of spare parts and repair charges

separately. Rates should have been shown separately. Separate rate mention of cost of spare parts

and repairs charges should have been asked for in the quotation. Explain why this wasn’t done.

144

5) What is the intention of getting the vehicle repaired from M/s. United Motors (India) Ltd.

Mumbai? When the quotation of M/s San Auto Diesel Works Mumbai was sanctioned? Explain.

6) As per Income tax clause 194 C and Accounts code appendix 5 section B, Rule 20(K), Income

tax is required to be deducted from supplier’s bill. Income tax Rs. 1145/- be recovered from the

concerned and deposited in the government department.

7) Department has not maintained scrap material register as per the account code rule no. 10.7.

Audit couldn’t ensure about the spare parts since which parts are replaced in repairs isn’t entered

in the register. Register be entered update and submitted for audit.

Paragraph No.271 About recovery of educational fees of students and

shortcomings in receipt books Following serious shortcomings are found in auditing while taking fees from the students.

Similarly there are shortcomings in fee receipt books. In this regard, half margin letter no. 57,

Date: 30 / 3 / 2006 and half margin Letter no. 58, Date: 31 / 3 / 2006 of this office were sent. But

it is serious that no. compliance by the university is submitted.

1) Instead of taking fee Rs. 541/- Rs. 516/- each were taken vide receipts no 12816 and

12817, Date: 15 – 9 – 2000. Hence discrepancy of Rs.25/- + Rs. 50/- is found.

2) While examining deposit register it is found that instead of amount six receipts, receipt no.

12900 to 13005 --- Rs. 3006/- each only amount of five receipts is deposited i.e. Rs. 3006/-

Dt. 18.9.2000 is deposited less. This amount be deposited by the chalan and submitted for

audit. This shows that while depositing educational fees, reconciliation of the receipts fees

received and fees deposited is not done. This is a serious issue and shows lack of control

of the education department on this.

3) As per student’s fee receipt book and deposit register cashier has deposited Rs. 3006/- less.

This amount be recovered and deposited.

Sr No Receipt Book No. Receipt No.

1 131 13075

2 131 13073

3 131 12952 & 12953

4 137 13721

While auditing it is found that counter foils of following receipts are not there. Above counter

foils are seen taken away. This matter is very serious and be investigated. Misuse of the above

receipts cannot be ruled out. Thorough explanation is required.

4) Government sends prospectus to the college every year stating the rates of fee structure of fee

to be charged. In the year 2000 – 2001 fee is not accepted as directed by the government. Fee is

taken as per old rates by the college. Government resolution or the letter advising to continue with

the old rates is not made available.

5) There is a discrepancy of Rs. 3206 /- with respect to payment Register and Actual Receipt of

the students. This deficit amount shall be recovered and payment to be effected.

145

Similarly from the receipt book and deposit register it is evident that Rs. 12096/- is deposited

less in the college. Correct amount be fixed calculating the full year 2000 – 2001 and the report be

submitted for the audit. (Enclosed chart about less deposit for Rs. 15302/-)

6) Double sided carbon is not used in receipt book as per accounts code rule no. 3.10.

There is effacement on the receipts of the receipt book and the same are not initiated can’t

understand the reason for the effacement since students fees are determined. Most of the receipts

are effaced. Control of the competent authorities is not perceptible.

7) Fee receipts are not given to students when they pay fees as per the accounts code rule no.

3.10. Most of the receipts in the receipt book are not given to students taking their signatures.

8) Receipt book of serial no. 13501 to 13600 couldn’t be found while checking receipt books.

Search of receipt book be taken and the matter be investigated into and the receipt book be


9) Deposits are not made in the bank by K. V.1 (A) chalan as per account code rule no. 3.7(3).

Hence detailed examination of fees couldn’t be done. Explain why deposits were not made by

chalans?

10) Receipts 13799 and 13800 are found blank in Receipt book no. 137. Signature of office head

is not taken canceling it.

11) Why numbers on receipts are changed by pen when there are printed ones? At the end of the

receipt book there is no certificate entered giving page number.

12)Care isn’t taken while handling important receipt book. Receipt books must be kept in custody

and used. Immediate instructions be given to the concerned.

Paragraph No. 272 About not deducting income tax from bills of

contractors bvc.parel Half margine letter no. 59, Date: 31 / 3 / 2006 were sent by this office for deducting Income

tax from bills of supplier’s compliance of the said letter was not submitted.

1) While examining vouchers of college, it is found that the college hasn’t deducted Income

tax from the purchase bills.

2) Income taxes is not deducted though it is the responsibility of withdrawal and distribution

officer and assistant comptroller and pay and accounts officer, as per accounts code

appendix 5 sub-section B rule no. 20(K).

3) Explain how bills of contractors of lacks of rupees were sanctioned without deducting

income tax by the pay and accounts officer?

4) Action is required to be taken for recovery of income tax and surcharge as per Income tax

clause 194 C – 2 % Income tax and 15 % surcharge.

5) Income tax is Rs. 58879/- be deducted from bills of purchases made by the college and

deposited by chalan.

146

Paragraph No:273 About purchase of inverted microscope bvc, parel

1) Amount Rs. 4, 37, 034/- was deposited in the account no. 5132 vide L. C. for purchase of

Inverted Microscope vide voucher no. 1964, Date: 31 / 3 / 2001.

Purchase was made from M/s. Cart Hose India Pvt. Ltd, Mumbai. Price 21186 D. M. is

mentioned in the bill. One D. M. is shown equal to Rs. 19.95 i.e. price comes to Rs.

422660.70. But Rs. 437034/- is deposited. Difference of Rs. 14373.30. Extra amount is

required to be recovered.

2) Original quotation of the company from whom the purchase was made is not enclosed.

Hence couldn’t ensure about the price.

3) Bank pass book be submitted to know how many amounts were deposited for L. C. and

how many amounts were transferred in the account.

4) Dead stock register couldn’t be available for auditing and delivery chalan too, was not

made available for inspection. Hence couldn’t ensure the date of received item.

5) Rs. 19210/- is paid as Octroi vide voucher no. 1963, Date: 31 – 3 – 2001. From the receipt

it is seen the octroi is paid on Rs. 4,26,887/-. It is necessary to ensure.

Paragraph No.274 About Action Taken

Elirakit for Rs. 97, 800/- is purchased vide voucher no. 1417, Date: 11 – 3 – 2001 for Rs.

32,600/- and voucher no. 1692, Date: 31 – 3 – 2001 for Rs. 32,600/- and voucher no. 729 Date: 13

– 11 – 2000 for Rs. 32,600/- Following are the short comings in it

1) Tenders aren’t invited from suppliers as per the accounts code rule no. 6.38, 6.40 and 7.7.

Explain why tenders are not invited. The said purchase is made inviting quotations which

is against rule.

2) Tenders forms aren’t invited from the supplier’s giving public notice as per the accounts

code rule 6.38 / processing to 6.45 and action / not carried out accordingly.

3) Quotations are invited vide college’s letter no 113, Date: 31 – 3 – 2000. But received

quotations of three suppliers and envelope are not enclosed with nasty. This show

quotation isn’t received sealed.

4) Elirakit is purchased from M/s. Noble Dinostic, Mumbai. Explain how the purchase was

made on the basis of only one quotation.

5) Is Elirakit included in the rate contract list of chemicals sanctioned by the university?

Ensure similarity submit the letter of the university for the permission to purchase Elirakit.

6) Dates of use of Chemicals are not entered in Chemicals Registers. Hence couldn’t ensure

about its use.

7) Income tax Rs. 2249/- is not deducted from the bill of M/s. Noble Dinostic, Mumbai.

147

Para No.-275 Sub: - About action taken.

The further action should be taken as per the provisions of the section 55(2) C(4) of the

Maharashtra Agriculture Universities Act 1983 by the related audit report.

Sd/-

(Sudhakar Dange)

Dy. Chief Auditor (Senior)

Local Fund Accounts, Konkan Division

Navi Mumbai

Number: Local 3 / Dr. Balasaheb Sawant / K. K. V./M.V./1548, Dated- 10 August 2007

Copy Presented To: -

1. The Secretary, Agriculture and Dairy development and Fishery department, Maharashtra State,

Mantralaya Mumbai-32, presented for some important Paragraphs as indicated in Audit Report.

2. The Secretary, Rural Development Department, Maharashtra State, Mantralaya,

Mumbai-400032

3. Assistant Director (general) Indian Agriculture Research Council, (Krushibhawan)

Dr. Rajendra Prasad Marg, Navi Delhi- 110001

4. The Accountant Genral, Maharashtra State, Mumbai/Nagpur

5. The Member Secretary, Maharashtra Agriculture Research Council, Pune.

6. The Chief Auditor, Local Fund Accounts, Navi Mumbai.

7. The Finance Advisor, Maharashtra Agriculture Vidyapith Education and Research Mandal,

Pune.

Copy forwarded for Information to: -

1) The Comptroller, Dr. B. S. K. K. V. Dapoli, Dist- Ratnagiri.

2) The Audit Officer, Local Funds Accounts, K. K. V. Dapoli, Dist- Ratnagiri.

Signed/-

( Sudhakar Dange)

Dy. Chief Auditor (Senior)

Local Fund Accounts, Konkan Division

Navi Mumbai

148

COLLEGE OF FISHERIES, SHIRGAON RATNAGIRI (Related to Objection No.135)

2000 --- 2001

Sr.

No Student Name

Caste

Reg.

No

Fees

Payable

Hostel

Fees

Payable

Total

(5-6)

Receipt

No

Admission

Fees Taken

Receipt

No

Admission

on Fees

Taken

Receipt

No

Hostel

Fees

Taken

Total

(9-

11-

13)

Late

Fee

Less

Fee

1 Bhagade D. P S. T.

302 1610 0 1610 71 25 0 0 0 0 25 0 1585

2 Potdar P. B. Sonar

312 1610 0 1610 20 935 0 0 0 0 935 0 675

3 Potdar P. B. Sonar

312 1610 1150 2760 0 0 802 960 791 1150 2110 0 650

4 Miss. Waghdhare C. V. OBC

318 1610 0 1610 61 40 0 0 0 0 40 0 1570

5 Umashankar Prasad OBC

320 1610 0 1610 809 990 0 0 0 0 990 0 620

6 Chaudhari B. S. Maratha

322 1610 0 1610 34 25 0 0 0 0 25 0 1585

7 Jadhav V. S. Maratha

328 0 1150 1150 0 0 0 0 586 1150 1150 0 0

8 Langade A. N. OBC

329 1610 0 1610 111 25 0 0 0 0 25 0 1585

9 Patil S. B. Maratha

332 1610 0 1610 121 935 0 0 0 0 935 0 675

10 Patil S. B. Maratha

332 1610 0 1610 0 0 759 1035 0 0 1035 0 575

11 Patil Y. T. Maratha

333 0 1150 1150 0 0 0 0 583 1150 1150 0 0

12 Patil Y. T. Maratha

333 0 1750 1750 0 0 0 0 153 1750 1750 0 0

13 Sadamate S. J. Mang SC

337 1610 0 1610 79 25 0 0 0 0 25 0 1585

14 Salve V. C. Mahar

338 0 1750 1750 0 0 0 0 162 1750 1750 0 0

15 Satam S. B.

339 0 1750 1750 0 0 0 0 154 1750 1750 0 0

16 Desai A. S. Maratha

347 1610 0 1610 817 1020 0 0 0 0 1020 0 590

17 Apte M. K. Bramhain

348 1610 0 1610 7 935 0 0 0 0 935 0 675

18 Apte M. K. Bramhain

348 1610 0 1610 0 0 592 945 0 0 945 0 665

19 Ambardekar A A. Bramhain

349 1610 0 1610 8 935 0 0 0 0 935 0 675

20 Ambardekar A A. Bramhain

349 1610 0 1610 0 0 597 945 0 0 945 0 665

21 Autade V. C. Maratha

350 1610 0 1610 14 935 0 0 0 0 935 0 675

22 Autade V. C. Maratha

350 1610 0 1610 0 0 766 1035 0 0 1035 0 575

23 Azadkumar Dubey Bramhain

351 1610 1150 2760 44 935 0 0 44 1150 2085 0 675

24 Azadkumar Dubey Bramhain

351 1610 1150 2760 0 0 819 2170 0 0 2170 0 590

149

25 Chavan U. A. Maratha

353 1610 0 1610 59 950 0 0 0 0 950 0 660

26 Chavan U. A. Maratha

353 1610 0 1610 0 0 815 1005 0 0 1005 0 605

27 Desai S. G. Maratha

354 1610 0 1610 35 935 0 0 0 0 935 0 675

28 Desai S. G. Maratha

354 1610 0 1610 0 0 760 1035 0 0 1035 0 575

29 Dingankar S. A. Muslim

355 1610 0 1610 69 935 0 0 0 0 935 0 675

30 Dingankar S. A. Muslim

355 1610 0 1610 0 0 806 960 0 0 960 0 650

31 Ghatkar N. S. Maratha

357 1610 0 1610 58 950 0 0 0 0 950 0 660

32 Ghatkar N. S. Maratha

357 1610 0 1610 0 0 600 945 0 0 945 0 665

33 Miss. Jamsandekar S. S. Sonar

358 1610 1150 2760 19 935 0 0 156 1150 2085 0 675

34 Miss. Jamsandekar S. S. Sonar

358 1610 1150 2760 0 0 810 2155 0 0 2155 0 605

35 Jakate G. M. Bramhain

359 1610 0 1610 12 935 0 0 0 0 935 0 675

36 Jakate G. M. Bramhain

359 1610 0 1610 0 0 599 945 0 0 945 0 665

37 Karkare S. S. Bramhain

361 1610 0 1610 15 935 0 0 0 0 935 0 675

38 Karkare S. S. Bramhain

361 1610 0 1610 0 0 595 945 0 0 945 0 665

39 Miss. Khandagale P. A. Gurav

362 1610 0 1610 53 935 0 0 0 0 950 0 660

40 Miss. Khandagale P. A. Gurav

362 1610 0 1610 0 0 770 1065 0 0 1065 0 545

41 Kulkarni A. K. Bramhain

363 1610 0 1610 78 935 0 0 0 0 935 0 675

42 Kulkarni A. K. Bramhain

363 1610 1150 2760 0 0 814 1005 170 1150 2155 0 605

43 Kumbhar N. T. OBC

364 1610 0 1610 85 935 0 0 0 0 935 0 675

44 Kumbhar N. T. OBC

364 1610 1150 2760 0 0 816 1035 816 1150 2185 0 575

45 Kunjir S. N. Maratha

365 1610 0 1610 13 935 0 0 0 0 935 0 675

46 Kunjir S. N. Maratha

365 1610 0 1610 0 0 767 1065 0 0 1065 0 545

47 Mhatre S. N. Agri

366 1610 0 1610 94 935 0 0 0 0 935 0 675

48 Mhatre S. N. Agri

366 1610 0 1610 0 0 805 960 0 0 960 0 650

49 Morey A. U. Maratha

368 1610 0 1610 10 935 0 0 0 0 935 0 675

50 Morey A. U. Maratha

368 1610 0 1610 0 0 591 945 0 0 945 0 665

51 Narvekar S. J. NC

369 1610 0 1610 9 935 0 0 0 0 935 0 675

52 Narvekar S. J. NC

369 1610 0 1610 0 0 593 945 0 0 945 0 665

150

53 Patil P. N. Rajput

370 1610 0 1610 84 935 0 0 0 0 935 0 675

54 Patil P. N. Rajput

370 1610 0 1610 0 0 769 1065 0 0 1065 0 545

55 Parab B. N. Maratha

371 1610 0 1610 11 935 0 0 0 0 935 0 675

56 Parab B. N. Maratha

371 1610 0 1610 0 0 803 960 0 0 960 0 650

57 Parab C. C. Maratha

372 1610 0 1610 109 25 808 990 0 0 1015 0 595

58 Rathod V. J. Maratha

376 1610 0 1610 17 935 0 0 0 0 935 0 675

59 Rathod V. J. Maratha

376 1610 0 1610 0 0 598 945 0 0 945 0 665

60 Sahastrabuddhe V. P Bramhain

377 1610 0 1610 41 285 0 0 0 0 285 0 1325

61 Sahastrabuddhe V. P. Bramhain

377 1610 0 1610 0 0 761 385 0 0 0 385 0

62 Shinde S. S. Maratha

379 1610 0 1610 102 25 108 25 590 590 945 995 0

63 Shinde N. C. Maratha

380 1610 0 1610 997 935 0 0 0 0 0 935 0

64 Shinde N. C. Maratha

380 1610 0 1610 0 0 801 945 0 0 0 945 0

65 Surve S. R. NC

381 1610 0 1610 54 1625 726 75 0 0 0 1700 90

66 Soni Jitendra Open

382 1610 0 1610 16 935 0 0 0 0 0 935 0

67 Soni Jitendra Open

382 1610 0 1610 0 0 758 1035 0 0 0 1035 0

68 Shahenawaz Ali Open

383 1610 0 1610 39 935 0 0 0 0 0 935 0

69 Shahenawaz Ali Open

383 1610 0 1610 0 0 811 1005 0 0 0 1005 0

70 Shahenawaz Ali Ful Mali

384 1610 0 1610 38 935 0 0 0 0 0 935 0

71 Uswal P. M. Ful Mali

384 1610 0 1610 0 0 820 1020 0 0 0 1020 0

72 Uswal P. M. N. Shimpi

385 1610 0 1610 60 950 0 0 0 0 0 950 0

73 Velhal P. M. N. Shimpi

385 1610 0 1610 0 0 807 975 0 0 0 975 0

74 Velhal P. M. OBC

386 1610 0 1610 43 935 0 0 0 0 0 935 0

75 Miss. Warang M. D. OBC

386 1610 0 1610 0 0 594 945 0 0 0 945 0

76 Miss. Warang M. D. Mahar

387 1610 1150 2760 18 935 0 0 159 0 1150 2085 0

77 Miss Tembhurane M. C. Mahar

387 1610 1150 2760 0 0 813 2155 0 0 2155 0

78 Miss. Tembhurane M. C. Maratha

389 1610 0 1610 62 1190 0 0 0 0 1190 0

79 Patil S. R. Maratha

389 1610 1150 2760 0 0 804 960 793 1150 2110 0

80 Patil S. R. OBC

390 1610 1150 2760 100 25 596 945 747 1150 2120 0

151

81 Todankar S. D. NT

391 1610 0 1610 110 935 0 0 0 0 935 0

82 Tikkal A. B. NT

391 1610 0 1610 0 0 768 1065 0 0 1065 0

83 Tikkal A. B. OBC

392 1610 1150 2760 36 25 818 2170 0 0 2195 0

84 Rajanishkumar Maratha

394 1610 1150 2760 0 0 764 2860 0 0 2860 100

85 Akolkar D. B. Maratha

394 1610 1150 2760 124 1610 0 0 124 1150 2760 0

86 Akolkar D. B. OBC

395 1610 0 1610 0 0 709 1620 0 0 1620 10

87 Belsare S. S. OBC

395 1610 0 1610 30 1610 0 0 0 0 1610 0

88 Chavan P. V. Maratha

397 1610 1150 2760 0 0 711 2770 0 0 2770 10

89 Chavan P. V. Maratha

397 1610 1150 2760 123 1610 0 0 123 1150 2760 0

90 Chavan T. Y. Maratha 398 1610 0 1610 0 0 720 1620 0 0 1620 10

91 Chavan T. Y. Maratha 398 1610 0 1610 29 1610 0 0 0 0 1610 0 0

92 Chaudhari A. B. OBC

399 1610 1150 2760 0 0 730 2785 0 0 2785 25 0

93 Darve R. D. Maratha

400 1610 0 1610 82 1610 0 0 0 0 1610 0 0

94 Darve R. D. Maratha

400 1610 0 1610 724 1635 0 0 0 0 1635 25 0

95 Miss. Ghag A. S. Maratha

403 1610 1150 2760 0 0 750 2830 0 0 2830 70 0

96 Miss. Ghag A. S. Maratha

403 1610 1150 2760 125 1610 0 0 125 1150 2760 0 0

97 Miss. Gogate M. N. Brahmain

405 1610 1150 2760 0 0 749 2830 0 0 2830 70 0

98 Miss. Gogate M. N. Brahmain

405 1610 1150 2760 99 1610 0 0 99 1150 2760 0 0

99 Gore S. B. OBC

406 1610 1150 2760 0 0 762 2830 0 0 2860 100 0

100 Gore S. B. OBC

406 1610 1150 2760 126 1610 0 0 126 1150 2760 0 0

101 Hodekar M. S. Muslim

407 1610 0 1610 701 1620 0 0 0 0 1620 10 0

102 Miss. Joshi V. V. Brahmain

408 1610 0 1610 0 0 723 1635 0 0 1635 10 0

103 Miss. Joshi V. V. Brahmain

408 1610 0 1610 101 1610 0 0 0 0 1610 0 0

104 Kalal J. M. Open

410 1610 0 1610 0 0 714 1620 0 0 1620 10 0

105 Kalal J. M. Open

410 1610 0 1610 27 1610 0 0 0 0 1610 0 0

106 Kelkar S. S. Open

411 1610 0 1610 28 1610 0 0 0 0 1610 0 0

107 Khandekar C. P. Open

412 1610 1150 2760 0 0 710 2770 0 0 2770 10 0

108 Khandekar C. P. Open

412 1610 1150 2760 105 1610 0 0 105 1150 2760 0 0

152

109 Miss. Marathe G. D Brahmain

413 1610 0 1610 0 0 737 1650 0 0 1650 40 0

110 Miss. Marathe G. D Brahmain

413 1610 0 1610 48 1625 0 0 0 0 1625 15 0

111 Manave U. C. Maratha

414 1610 0 1610 0 0 719 1620 0 0 1620 10 0

112 Manave U. C. Maratha

414 1610 0 1610 112 1610 0 0 0 0 1610 0 0

113 Mahadik S. S. OBC

415 1610 1150 2760 0 0 752 2830 0 0 2830 70 0

114 Mahadik S. S. OBC

415 1610 1150 2760 106 1610 0 0 106 1150 2760 0 0

115 Marked A. T. Maratha

416 1610 1150 2760 0 0 763 2860 0 0 2860 100 0

116 Marked A. T. Maratha

416 1610 1150 2760 127 1610 0 0 127 1150 2760 0 0

117 Mohite Y. T Maratha

417 1610 1150 2760 0 0 751 2830 0 0 2830 70 0

118 Mohite Y. T Maratha

417 1610 0 1610 33 1610 0 0 0 0 1610 0 0

119 Miss. Nikam S. C. Maratha

418 1610 1150 2760 129 1610 0 0 129 1150 2760 0 0

120 Patil V. P. S.T.

419 1610 0 1610 0 0 731 1635 0 0 1635 25 0

121 Patil V. P. S. T.

419 1610 0 1610 113 1610 0 0 0 0 1610 0 0

122 Patil P. R. Maratha

421 1610 0 1610 0 0 765 1710 0 0 1710 100 0

123 Patil P. R. Maratha

421 1610 0 1610 114 1610 0 0 0 0 1610 0 0

124 Patil S. R. Lingayat

422 1610 1150 2760 0 0 746 2815 0 0 2815 55 0

125 Patil S. R. Lingayat

422 1610 1150 2760 122 1610 0 0 122 1150 2760 0 0

126 Patil D. W. Maratha

424 1610 0 1610 0 0 755 1680 0 0 1680 70 0

127 Patil D. W. Maratha

424 1610 0 1610 118 1610 0 0 0 0 1610 0 0

128 Ponkshe S. P. Bramhain

426 1610 0 1610 0 0 713 1620 0 0 1620 10 0

129 Ponkshe S. P. Bramhain

426 1610 0 1610 77 1610 0 0 0 0 1610 0 0

130 Relekar S. S. OBC

428 1610 0 1610 0 0 753 1680 0 0 1680 70 0

131 Relekar S. S. OBC

428 1610 0 1610 119 1610 0 0 0 0 1610 0 0

132 Sawantdesai N. S. Maratha

429 1610 0 1610 103 1610 0 0 0 0 1610 0 0

133 Sawant K. S. Maratha

430 1610 1150 2760 0 0 721 2770 0 0 2770 10 0

134 Sawant K. S. Maratha

430 1610 0 1610 93 1610 0 0 0 0 1610 0 0

135 Sangale A. R. N. T.

431 1610 0 1610 31 50 757 135 0 0 185 0 1425

136 Shinde A. K. SC

432 1610 0 1610 725 75 0 0 0 0 75 0 1535

153

137 Teli V. K. OBC

433 1610 0 1610 76 1610 0 0 0 0 1610 0 0

138 Verma A. P. Kurmi

435 1610 1150 2760 0 0 738 2800 0 0 2800 40 0

139 Verma A. P. Kurmi

435 1610 1150 2760 116 1610 0 0 116 1150 2760 0 0

140 Chavan J. R. Kumbhar

436 1610 1150 2760 0 0 744 2815 0 0 2815 55 0

141 Chavan J. R. Kumbhar

436 1610 1150 2760 117 1610 0 0 117 1150 2760 0 0

142 Manmeet Kaur Nalwa

437 1610 1150 2760 98 1610 0 0 98 1150 2760 0 0

143 Manmeet Kaur Nalwa

437 1610 1150 2760 0 0 789 2760 0 0 2760 0 0

144 Miss. Belnekar S. B. Maratha

439 1610 1150 2760 80 1610 0 0 80 1150 2760 0 0

145 Miss. Belnekar S. B. Maratha

439 1610 1150 2760 0 0 734 2785 0 0 2785 25 0

146 Miss. Berde S. S. Vani

440 1610 0 1610 717 1620 0 0 0 0 1620 10 0

147 Miss. Darve S. I. Muslim

442 1610 0 1610 6 1610 0 0 0 0 1610 0 0

148 Miss. Darve S. I. Muslim

442 1610 0 1610 0 0 707 1620 0 0 1620 10 0

149 Deodhar Y. V. Bramhain

444 1610 0 1610 25 1610 0 0 0 0 1610 0 0

150 Deodhar Y. V. Bramhain

444 1610 0 1610 0 0 727 1635 0 0 1635 25 0

151 Dhekane S. C. Shimpi

445 1610 1150 2760 1 1610 0 0 1 1150 2760 0 0

152 Dhekane S. C. Shimpi

445 1610 1150 2760 0 0 739 2800 0 0 2800 40 0

153 Miss. Gawade S. R. Maratha

447 1610 1150 2760 81 1610 0 0 81 1150 2760 0 0

154 Miss. Gawade S. R. Maratha

447 1610 0 1610 0 0 735 1485 0 0 1485 0 125

155 Miss. Hodekar A. M. Muslim

448 1610 0 1610 3 1610 0 0 0 0 1610 0 0

156 Miss. Hodekar A. M. Muslim

448 1610 0 1610 0 0 708 1620 0 0 1620 10 0

157 Jadhav L. M. Banjara N. T.

449 1610 0 1610 47 1215 0 0 0 0 1215 0 395

158 Jadhav L. M. Banjara N. T.

449 1610 0 1610 0 0 756 1270 0 0 1270 0 340

159 Jadhav S. P. Maratha

450 1610 1150 2760 37 1610 0 0 37 1150 2760 0 0

160 Jadhav S. P. Maratha

450 1610 1150 2760 0 0 732 2785 0 0 2785 25 0

161 Joshi S. A. Bramhain

451 1610 0 1610 4 1610 0 0 0 0 1610 0 0

162 Joshi S. A. Bramhain

451 1610 0 1610 0 0 703 1620 0 0 1620 10 0

163 Khanolkar P. S. OBC

452 1610 0 1610 72 50 715 1620 0 0 1670 60 0

154

164 Mukadam I. A. Muslim

454 1610 0 1610 51 1650 0 0 0 0 1650 40 0

165 Mukadam I. A. Muslim

454 1610 0 1610 0 0 702 1620 0 0 1620 10 0

166 Nirajkumar

455 1610 1150 2760 52 1625 0 0 52 1150 2775 15 0

167 Nirajkumar

455 1610 1150 2760 0 0 740 2800 0 0 2800 40 0

168 Palav D. A. Maratha

456 1610 1150 2760 26 1625 0 0 26 1150 2760 0 0

169 Palav D. A. Maratha

456 1610 1150 2760 0 0 716 2770 0 0 2770 10 0

170 Parab D. A. Maratha

457 1610 0 1610 32 1610 0 0 0 0 1610 0 0

171 Parab M. V. Maratha

457 1610 1150 2760 0 0 718 2770 0 0 2770 10 0

172 Pathare G. S. Vani

458 1610 1150 2760 23 1610 0 0 23 1150 2760 0 0

173 Pathare G. S. Vani

458 1610 1150 2760 0 0 733 2785 0 0 2785 25 0

174 Pawari D. K. Kharavi

459 1610 0 1610 49 65 728 75 0 0 140 0 0

175 Rajeev Kamal Kurmi

460 1610 1150 2760 120 1610 0 0 120 1150 2760 0 0

176 Rajeev Kamal Kurmi

460 1610 1150 2760 0 0 742 2800 0 0 2800 40 0

177 Rathod R. H. Banjara D. T

461 1610 1150 2760 45 1610 0 0 45 1150 2760 0 0

178 Rathod R. H. Banjara D. T

461 1610 1150 2760 0 0 754 2830 0 0 2860 70 0

179 Rathod M. S. Maratha

462 1610 1150 2760 2 1610 0 0 2 1150 2760 0 0

180 Rawool M. S. Maratha

462 1610 1150 2760 0 0 745 2815 0 0 2815 55 0

181 Miss. Salvi Y. V. Maratha

463 1610 0 1610 21 1610 0 0 0 0 1610 0 0

182 Miss. Salvi Y. V. Maratha

463 1610 0 1610 0 0 706 1620 0 0 1620 10 0

183 Satendra Kumar

464 1610 1150 2760 66 1625 0 0 66 1150 2775 15 0

184 Satendra Kumar

464 1610 1150 2760 0 0 741 2800 0 0 2800 45 0

185 Sathe A. R. Maratha

465 1610 0 1610 40 1460 0 0 0 0 1460 0 150

186 Sathe A. R. Maratha

465 1610 0 1610 0 0 736 1485 0 0 1485 0 125

187 Shaikh M. M. Muslim

466 1610 0 1610 5 1610 0 0 0 0 1610 0 0

188 Shaikh M. M. Muslim

466 1610 0 1610 0 0 704 1620 0 0 1620 10 0

189 Shikhare V. B. SC

467 1610 1150 2760 42 1200 743 1240 0 0 2440 0 320

190 Miss. Shinde S. R. Maratha

468 1610 0 1610 50 1625 0 0 0 0 1625 15 0

191 Miss. Shinde S. R. Maratha

468 1610 0 1610 0 0 722 1635 0 0 1635 25 0

192 Thakurdesai K. L. Bramhain

470 1610 0 1610 0 0 729 1635 0 0 1635 25 0

193 Miss. Todkari S. S. Vani

471 1610 0 1610 63 1625 0 0 0 0 1625 15 0

155

194 Miss. Todkari S. S. Vani

471 1610 0 1610 0 0 705 1620 0 0 1620 10 0

195 Wani G. B. Muslim

473 1610 1150 2760 46 1610 0 0 46 1150 2760 0 0

196 Wani G. B. Muslim

473 1610 1150 2760 0 0 712 2770 0 0 2770 10 0

197 Yewale V. G. Maratha

474 1610 1150 2760 32 1610 0 0 32 1150 2760 0 0

198 Yewale V. G. Maratha

474 1610 1150 2760 0 0 748 2815 0 0 2815 55 0

199 Gawale A. S. OBC

476 1610 1150 2760 74 1610 0 0 74 1150 2760 0 0

200 Gawale A. S. OBC

476 1610 1150 2760 0 0 787 2760 0 0 2760 0 0

201 Gurav A. S. Gurav

478 1610 0 1610 67 1610 0 0 0 0 1610 0 0

202 Mane P. P. OBC

480 1610 1150 2760 55 1610 0 0 55 1150 2760 0 0

203 Mane P. P. OBC

480 1610 1150 2760 0 0 786 2760 0 0 2760 0 0

204 Sartape B. D. SC

482 1610 0 1610 158 50 0 0 0 0 50 0 1560

205 Mahajan P. S.

484 1610 1150 2760 56 1610 0 0 56 1150 2760 0 0

206 Pawar H. B. NT

485 1610 1150 2760 68 1610 0 0 68 1150 2760 0 0

207 Pawar H. B. NT

485 1610 1150 2760 0 0 790 2760 0 0 2760 0 0

208 Sawantdesai B. S. Maratha

486 1610 0 1610 10 935 0 0 0 0 935 0 675

209 Suryawanshi U. A. Maratha

488 1610 1150 2760 57 1610 0 0 57 1150 2760 0 0

210 Suryawanshi U. A. Maratha

488 1610 1150 2760 0 0 788 2760 0 0 2760 0 0

211 Chaudhari R.R. Maratha

490 1610 1150 2750 134 1610 0 0 134 1150 2750 0 0

212 Dhutraj S.V. SC

495 1610 0 1610 130 1610 0 0 0 0 1610 0 0

213 Miss. Kadam Y.N. OBC

499 1610 1150 2760 136 1610 0 0 136 1150 2750 0 0

214 Miss.M.S. N. Baudha

500 1610 1150 2760 138 1460 0 0 0 0 1460 0 1300

215 Kubal M.M. Gabit

501 1610 0 1610 132 1610 0 0 0 0 1610 0 0

216 Mahakal B.V. NT

503 1610 0 1610 157 310 0 0 0 0 310 0 1300

217 Md.Quamruzzamain Muslim

505 1610 0 1610 0 0 151 1610 0 0 1610 0 0

218 Md.Quamruzzamain Muslim

505 0 1750 1750 0 0 0 0 993 1750 1750 0 0

219 Miss.Nikam P.P. Maratha

506 1610 1150 2750 141 1610 0 0 141 1150 2760 0 0

220 Rohit Patel Kurmi

507 1610 1150 2760 0 0 135 1610 135 1150 2760 0 0

221 Rohit Patel SC

507 0 1750 1750 0 0 0 0 1000 1750 1750 0 0

222 Miss. Sawate V.S. SC

510 1610 0 1610 133 1610 0 0 0 0 1610 0 0

223 Sawant P.S. SC

511 1610 0 1610 1470 1610 0 0 0 0 1610 0 0

156

224 Togare R.M. OBC

513 1610 0 1610 137 1610 0 0 0 0 1610 0 0

225 Miss. Yende S.S.

514 1610 1150 2760 145 1610 0 0 137 1150 2760 0 0

226 Sanjeetkumar

515 1610 1150 2760 0 1610 0 0 145 1150 2760 0 0

227 Sanjeetkumar

515 0 1750 1750 142 0 0 0 999 1750 1750 0 0

228 Mukeshkumar

517 1610 1150 2760 0 1610 0 0 142 1150 2760 0 0

229 Mukeshkumar

517 0 1750 1750 140 0 0 0 996 1750 1750 0 0

230 Naveenkumar

518 1610 1150 2760 0 1610 0 0 140 1150 2760 0 0

231 Naveenkumar

518 0 1750 1750 143 0 0 0 994 1750 1750 0 0

232 Rajanishkumar

519 1610 1150 2760 0 1610 0 0 143 1150 2760 0 0

233 Rajanishkumar

519 0 1750 1750 144 0 0 0 995 1750 1750 0 0

234 Vivekanandakumar

520 1610 1150 2760 0 1610 0 0 144 1150 2760 0 0

235 Vivekanandakumar

520 0 1750 1750 0 0 0 0 998 1750 1750 0 0

236 Bhalekar M.S. Maratha

521 0 1750 1750 0 0 0 0 155 1750 1750 0 0

237 Miss. Bile B.V. OBC

522 0 1350 1350 0 0 0 0 161 1350 1350 0 0

238 Gaikwad M.P. Maratha

524 0 1750 1750 0 0 0 0 150 1750 1750 0 0

239 Jadhav G.P. OBC

527 0 1750 1750 0 0 0 0 139 1750 1750 0 0

240 Miss. Khanvilkar S.S Maratha

528 0 1350 1350 0 0 0 0 149 1350 1350 0 0

241 Murkute A.S. Maratha

530 0 1750 1750 0 0 0 0 128 1750 1750 0 0

242 Miss. Patil S.G. OBC

532 0 1350 1350 0 0 0 0 145 1350 1350 0 0

243 Salunkhe S. V. Maratha

536 0 1750 1750 0 0 0 0 146 1750 1750 0 0

244 Shelke S. T. M.Koli

537 0 1750 1750 0 0 0 0 152 1750 1750 0 0

245 Miss. Wasker A.B. Koli NT

540 0 1350 1350 0 0 0 0 160 1350 1350 0 0

Total 64415/-

Sd/-

Associate Dean,

College of Fisheries,

Shirgaon, Dist. Ratnagiri

157

Library- Missing books data (Related to Objection No. 161 College of Fisheries,shirgaon)

No. Title of the Books Cost Name of the Reader Remarks

1 Devachi Ghanta 22.00 Dr. S.N.Mahajan Paid

2 Recommended 21.67 Dr. S.N.Mahajan Paid

3 Zooplankton Fixation and prevention 70.00 Dr. S.N.Mahajan Paid

4 Prawn and Prawn Fisheries of India 358.00 M.P.Samant Paid

5 Bacterial Fish Pathogens 2665.00 A.M.Sonkamble Paid

6 Freshwater Fishery Biology 81.00 A.M.Sonkamble Paid

7 Staff Selection Commision Asst. Grade Exam 165.00 D.R.Arote Paid

8 Aquaculture in Taiwan 2577.00 R.J.Kelkar Paid

9 Manual on Giant Freshwater Prawn Hatchery 110.00 A.V.Barse Paid

10 Aquaculture Development Progress and Prospects 3040.00 S.G.Mane Paid

11 Freshwater Prawn farming 15.00 S.W.Belsare Paid

12 Marine Fisheries 275.00 Meena Tembhurne Paid

13 Marine Fisheries 275.00 M.M.Gaikar Paid

14 Fishing chimes 50.00 Amol Thorat Paid

15 Ecology 16.50 P.M.Sonawane Paid

16 Fishery Science 375.00 V.C.Autade Paid

17 60.00 S.V.Patil Paid

18 Food fof th Norve Lobster 05.00 Smt.S. Shenoy Paid

19 Ecology 264.00 Smt.S. Shenoy Paid

20 Indian Zoological Memory 03.00 Smt.S. Shenoy Paid

21 Chemistry for Biologist 14.00 Smt.S. Shenoy Paid

22 Laboratory manual in Molecular Genetics 9.00 Smt.S. Shenoy Paid

23 Report of the National Cominssion and Agriculture 1076 20.00 Smt.S. Shenoy Paid

24 Marine Fisheries 250.00 Smt.S. Shenoy Paid

25 Fresh and Salt Water Fishes in India 393.00 Smt.S. Shenoy Paid

26 Fish as Food Vol II 112.50 Smt.S. Shenoy Paid

27 Fish and Fisheries of Inida 950.00 Smt.S. Shenoy Paid

28 Animal without Backbone 12.00 Smt.S. Shenoy Paid

29 History of Fishes 750.00 Smt.S. Shenoy Paid

158

30 Aquaculture in shallow seas 80.00 Smt.S. Shenoy Paid

31 Fauna of India 1250.00 Smt.S. Shenoy Paid

32 Fishery by products Technology 244.00 Shri.S.T.Sharangdhar Paid

33 Fundamental of Food Freezing 285.00 Shri.S.T.Sharangdhar Paid

34 Recent Trends Pro. Cost Fish 100.00 Shri.S.T.Sharangdhar Paid

35 Marine Pro. In Japan Panikawa 501.00 Shri.S.T.Sharangdhar Paid

36 Introduction to Fishery by Products 244.00 Shri.S.T.Sharangdhar Paid

37 Introduction to Fishery by Products 244.00 Shri.S.T.Sharangdhar Paid

38 Freezing Fisheries 45.34 Shri.S.T.Sharangdhar Paid

39 Fish Migration 228.00 Shri.S.T.Sharangdhar Paid

40 Fish behavior and Fishing technology 72.00 Shri.S.T.Sharangdhar Paid

41 Marine production and Commerce 225.00 Shri.S.T.Sharangdhar Paid

42 Fish Procesing Technology 125.00 Shri.S.T.Sharangdhar Paid

43 Canned Foods 1700.00 Shri.S.T.Sharangdhar Paid

44 Freshwater Fisheries 15.00 Shri.S.T.Sharangdhar Paid

159

ABOUT GRANTING THE EXPENDITURE WITHOUT AVAILABILITY OF DETAILS OF DISEASE (Related to Objection No. 210)

Ditels of the Dionil & Yuclucon tablets issued to patients for the year 2000-2001

Sr. No. Date

Patients

No. Name of the patients

yge diseases issued Dionil &

Yuclucon tablets

Amount

1 5/6/2000 160 Vijay Kadav 22 Amevic Disentry 20 11.84

2 27/10/2000 460 Said Murtaja 22 Body Pain 20 11.84

3 27/10/2000 509 Rane Jitesh Dinesh 11 Wound and Body Pain 20 11.84

4 6/11/2000 532 Sou. Hande Manisha D. 30 Weakness 20 11.84

5 9/11/2000 538 Jadhav Vilas G. 22 Weakness 20 11.84

6 2/12/2000 602 Sou. Jadhav Vaishali V. 40 Body Pain & Cough 40 23.68

7 22/12/2000 662 Yelve Sachin M. 13 Weakness 10 05.92

8 22/12/2000 663 Parab Madan Krishana 38 Weakness 10 05.92

9 22/12/2000 664 Kum. Salve Amita G. 24 Weakness 10 05.92

10 22/12/2000 665 Saiyad Dawood Sufvi 93 Weakness 10 05.92

11 11/1/2001 693 Chavan S.A. 56 Weakness 20 11.84

12 11//12001 713 Kurbeti S.K. 52 Weakness 10 05.92

13 11/1/2001 718 Sou. Ghag Kalpana Pramod 39 Alergic Rash 30 17.76

14 7/2/2001 794 Chiplunkar Vijay Yashwant 19 Dry Cough & Weakness 20 11.84

15 10/2/2001 795 Umar Iqbal 23 Body Pain & Fever 20 11.84

16 8/2/2001 781 Rakh V.A. 20 Sandal Wound And Dry Cough 20 11.84

17 8/2/2001 797 Amani Pravinkumar 22 Amevic Disentry 20 11.84

18 14/3/2001 902 Sou. Chanvan Shakuntala J. 37 Cold, Headache with D.M 10 05.92

19 17/3/2001 905 Jadhav J.H. 53 Joint Pain with D.M. 10 05.92

20 17/3/2001 906 Sou. Pawar Rashmi S. 38 Joint & Shoulder Pain with D.M. 10 05.92

21 17/3/2001 903 Shinde Subhash D. 42 Foot Injury with D.M. 10 05.92

22 19/3/2001 903 Shinde Subhash D. 42 Foot Injury with D.M. 10 05.92

Total 370 219.04

160

ABOUT PURCHASES DETILS OF RATE CONTRACT (Related to Objection No. 220)

Vr. No. Date Name of Purchases Party Amount Rs. Detils

1197 10/2/2001 M/s.Thomas Bekar Chemical Ltd. Mumbai 8333.00 Chemical Puchase

1491 28/3/2001 M/s.Ammi Chemical, Mumbai 20460.00 Chemical Puchase

1267 10/2/2001 M/s.Laboratory Furnishers, Mumbai 26821.00 Glasswares Purchase

871 6/12/2001 M/s.E-Mark Company, Mumbai 24596.00 Chemical Puchase

1102 17/1/2001 M/s.Laboratory Furnishers, Mumbai 4903.00 Glasswares Purchase

1488 28/3/2001 M/s.Glaskro India Ltd. Mumbai 6422.00 Dignostics Kit

1486 28/3/2001 M/s.Himedia Laboratory Private Ltd. Mumbai 7544.00 Chemical Puchase

1423 19/3/2001 M/s.Shial International, Mumbai 36855.00 Chemical Puchase

364 25/8/2001 M/s.Ammi Chemical, Mumbai 29910.00 Chemical Puchase

407 13/9/2000 M/s. Arihant Enterprizes, Mumbai 17105.00 Chemical Puchase

161

(Related to Objection No. 244)

B) Name of the contractor- Shreeram Contruction Company, Jambhul, Thane

TOTAL BILL AMOUNT PAID TO CONTRACTOR BY UNIVERSITY

No. Bill Gross Amount Net. Amount

1 1st R..A. Bill paid on 30.3.1988 144302.00 81783.30

2 2nd

R..A. Bill paid on 21.07.1988 184400.00 26438.40

3 3rd

R..A. Bill paid on 27.10.1988 254813.00 43454.30

4 4th

R..A. Bill paid on 8.11.1988 287095.00 28120.00

5 5th

R..A. Bill paid on 30.12.1988 362088.00 34115.00

6 6th

R..A. Bill paid on 21.03.1988 446185.00 23419.00

7 7th

R..A. Bill paid on 30.09.1989 493561.00 44695.00

As per 1st Agreement Total 282026.20

8 8th

and final bill on till now…. pending 103791.00 (-)3652.00

597352.00 278374.00

As per 2nd

Agreement

1st R..A. Bill paid on 18.07.1991 206285.00 15928.00

2nd

R..A. Bill paid on 30.8.1991 262390.00 33313.00

3rd

R..A. Bill paid on 2.11.1991 327314.00 18943.80

68184.00

9 4th

and final bill on … still pending 372598.00 (-)14434.00

53750.80

162

B) Amount paid to M/s. Shreeram Contruction Company, Jambhul, Thane By Hon. District Court Ratnagiri

No. Bill Gross Amount

1 D.D.No.379055 dated 20.7.2000 Rs. 200000=00

2 D.D.No.390217 dated 16.10.2002 Rs. 100000=00

3 D.D.No.390224 dated 14.11.2002 Rs.990604=00

4 D.D.No.390235 dated 1.1.2003 Rs. 506616=00

Total Rs. 1797220=00


A) Name of the contractor Shri. H.B. Kumbhar, Khed, Dist- Ratnagiri

TOTAL BILL AMOUNT PAID TO CONTRACTOR BY UNIVERSITY

No. Bill Gross Amount Net. Amount

1 1st R..A. Bill paid on 27.07.1988 83462.00 48780.80

2 2nd

R..A. Bill paid on 8.11.1988 84148.00 25178.00

3 3rd

R..A. Bill paid on 25.1.1989 52386.00 23469.00

4 4th

R..A. Bill paid on 7.6.1989 64907.00 18257.00

5 5th

R..A. Bill paid on 2.8.1989 43379.00 11158.45

6 6th

R..A. Bill paid on 9.11.1989 61326.00 18754.00

As per 1st Agreement Total 389608.00 145597.25

7

7th

and final bill paid on 23.7.1992 till

now pending

110090.00 54369.25

163

B) AMOUNT PAID TO SHREE H.B.KUMBHAR,KHED.DIST-RATNAGIRI BY HON. DISTRICT COURT RATNAGIRI


1 D.D.No.379056 dated 20.7.2000 Rs. 200000=00

2 D.D.No.390216 dated 16.10.2002 Rs. 100000=00

3 D.D.No.390223 dated 16.11.2002 Rs.1047195=00

4 D.D.No.390236 dated 1.1.2003 Rs. 337940=00

Total Rs. 1685135=00

Total A = Rs. 1797220=00

Total B = Rs. 1685135=00

Total A+B = Rs. 3482355=00


As per the directivies of the Hon. District Court Ratnagiri University has remitted the amount with the court as detailed below


1 D.D.No.379056 dated 20.7.2000 Rs. 200000.00

2 D.D.No.379055 dated 20.7.2000 Rs. 200000.00

3 D.D.No.390216 dated 16.10.2002 Rs. 100000.00

4 D.D.No.390217 dated 16.10.2002 Rs. 100000.00

5 D.D.No.390224 dated 14.11.2002 Rs. 990604.00

6 D.D.No.390223 dated 14.11.2002 Rs. 1047195.00

Total Rs. 2637799.00

164

.

In addition to above principle amount following amount due to intrest remitted the District court


1 D.D.No.390235 dated 1.1.2003 Rs. 506616.00

2 D.D.No.390236 dated 1.1.2003 Rs. 337940.00

Total Rs. 844556.00

Grand Total 2637799.00 + 844556.00 Rs. 3482355.00


Refund of unspent amount of Advance, Agriculture College, Dapoli

No.

Voucher No. & Date Advacne

Amount Rs.

Adjustment of

Amount Rs.

Unspent

Amount Rs.

Deposit Date

1 1300/19.11.1999 1000/- 669.50 330.50 24.4.2000

2 1834/3.2.2002 5000/- 4823.50 176.50 24.4.2000

3 2086/21.3.2000 1500/- 1197.45 302.55 24.4.2000

4 1882/21.2.2000 700/- - 700.00 Page No. 363108624 25.10.2005

5 2284/11.2.2000 860/- 860.00 - J.E.No.98 31.3.2003

6 124/10.5.1999 2000/- - 2000.00

7 124/10.5.1999 3000/- - 3000.00

8 1718/25.1.2000 25000/- - 25000.00

Bill expenditure and deposit amount challan

was not shown in next financial year

165


Purchase of Implement in Year 2000-2001

No.

Whom to Purchase Voucher No. &

Date

Total Nos. Purchase

Amount Rs.

Sell Nos. Revenue

Receipt

Details

1

Sidhakala Welding Workshop,

Burondi Naka, Dapoli

18/31.3.2001 Balance 3 84

Nos. 500

Toal Nos. 884

25500/- 74 4810/- Toothed spade

2

Smita Industries, Lokmanya

Hospital, Chinchwad Station, Pune

599/27.1.2001 Balance 418

Nos. 500

Toal Nos. 918

32510/- 513 41040/- Nutan Mango

Harvester

3



777/31.3.2001 Balance 347

Nos. 300

Toal Nos. 647

33000/- 166 16102/- Amar

Loranthus

Cutters

4



778/31.3.2001 Balance 3765

Nos. 2000

Toal Nos. 5765

39000/- 725 18125/- Vaibhav

Sickle

5

Amberkar Enginiering Company,

Familymal, dapoli

222/18.9.2000 Balance 21

Nos. 410

34000/- 126 13860/- Fruit

Harvester

6

Amberkar Enginiering Company,

Familymal, dapoli

1999 to 2000 Balance 302 10500/- 51 2295/- Stabble

Remover

7 Central Workshop, Dapoli 1995 Nos. 21 - 1 1070/- Grass Cutter

Total 97302/-

166

Student Excess & Less Statement of Veternary College, Mumbai (Para No. 271 Related)

Sr.

No.

Student Name Page No. & Date Amount Receipt Amount Excess & Less

Recover Amount

Remarks

1 Shri. Gaikwad S.K 12816/15.9.2000 516/- 541/- 25/- Less Receipt

2 12817/15.9.2000 516/- 541/- 25/- Less Receipt

3 Kum. Gosasvi 12837/15.9.2000 2976/- 2826/- 150/- Less Receipt

4 12882/15.9.2000 1826/- 866/- 960/- Less Receipt

5 Shir. Jadhav V.T. 13005/18.9.2000 3006/- 1856/- 1150/- Less Receipt

6 Shir. Jadhav V.T. 13137/12.12.2000 1150/- 0 1150/- Less Receipt

7 From Receipt Register - 1856/- 0 1856/- Less Receipt

8 From Receipt Register 12900 to 13005/ 18.9.2000 15030/- 18036/- 3006/- Less Receipt

9 From Receipt Register 13071 to 13092/ 2.11.2000 3500/- 0 1750/- Less Receipt



12 From Receipt Register 13721/27.2.20001 80/- 0 80/- Less Receipt

Less 3206/-

12096/-

Total 15302/-

167

(Para No. 272 Related)

Statement of Income Tax not deducted from suppliers bills

Sr.

No.

Voucher No. &

Date

Suppliers Name Details Amount Income

Tax 2%

Surcharge

15%

Total

Recoverd

Amount

1 1384/20.2.2001 M/s Modi & Modi, Mumbai Glasswares Purchase 22470 449 67 513

2 1690/31.3.2001 M/s Global Dignostick, Mumbai Kits Purchase 25876 518 78 596

3 1704/31.3.2001 M/s Shri Amey Distributers,

Mumbai

Medicine Purchase 23056 461 69 530

4 1105/17.1.2001 M/s Zenit Computers, Mumbai Computer Purchase 62909 1258 189 1447

5 1046/11.1.2001 M/s Arambh Computers, Mumbai Printers Purchase 44000 880 132 1012

6 1671/31.3.2001 M/s Excel Telecom, Mumbai Mircosoft Purchase 20100 402 60 462

7 1660/31.3.2001 M/s Corier Care Con Ltd. Mumbai Air conditioner Purchase 68340 1367 205 1572

8 1703/31.3.2001 M/s Salil Enterprises, Mumbai Flughood Purchase 92500 1850 277 2128

9 1702/31.3.2001 M/s Sascon Bio-tech Ltd., Mumbai Bench sheld Purchase 49920 998 150 1148

10 1491/28.3.2001 M/s Ami Chemicals, Mumbai Chemical Puchase 20460 409 61 470

11 1500/28.3.2001 Shri Mahipat Bhikaji Waghmare,

Mumbai

Luser Grass Purchase 22140 443 66 509

12 1697/31.3.2001 M/s S. S. N. Export Mumbai. Faul Tropin Purchase 146261 2925 439 3364

13 1698/31.3.2001 M/s S. S. N. Export Mumbai. Faul Tropin Purchase 46508 930 140 1070

14 1705/31.3.2001 United Moters India Ltd. Mumbai Vehicle Rippers 49800 996 149 1145

168

15 1656/31.3.2001 Bombay Paints Nursing Home,

Mumbai

Injection Purchase 35126 703 105 808

16 1663/31.3.2001 M/s Dhira Traders, Mumbai Injection Purchase 20686 414 62 476

17 1858/31.3.2001 M/s Ami Chemicals, Mumbai Chemical Puchase 22518 450 68 518

18 1964/31.3.2001 M/s First Zen India Ltd., Mumbai Microscope Purchase 437034 8741 1311 1052

19 1267/10.2.2001 M/s.Laboratory Fanishers, Mumbai Glassware Purchase 26821 536 80 616

20 871/6.12.2000 Arihant Enterprises, Mumbai Chemical Puchase 24596 492 74 566

21 1417/19.3.2001

1692/31.3.2001

729/13.11.2001

Tonal Dignostick, Mumbai Sliza kit, Purchase 32600

32600

32600

1956 293 2249

22 1423/19.3.2001 M/s Shital International, Mumbai Chemical Puchase 36855 737 111 848

23 872/6.12.2000 Sadguru Automobiles, Panvel Vehicle Repare 43904 878 132 1010

24 364/25.8.2000 Ami chemicals, Mumbai Chemical Puchase 29910 598 90 688

25 197/23.6.2000 M/s Meditech Equipments,

Mumbai

Slisa Reader System 440000 8800 1320 10120

26 198/23.6.2000 M/s Meditech Equipments,

Mumbai

Water Desiner 109725 2195 329 2524

27 881/6.12.2000 M/s Wactor Medi System, Mumbai Microtom Purchase 157440 3149 472 3621

28 928/26.12.2000 M/s Spectum Engineers, Dadar Deep Frizer Purchase 42800 856 128 984

29 927/27.12.2000 M/s Modi And Modi, Mumbai Autocteve Purchase 34080 682 102 784

30 739/30.12.2000 M/s Hector Farma Ltd. Mumbai Halesa kit purchase 30312 606 91 697

169

31 737/15.11.2000 M/s Creative Micro System,

Panvel

Computer service charges 29750 595 89 684

32 807/24.11.2000 M/s United Air Com Ltd., Mumbai Air conditioner service

Charges

28000 560 84 644

33 1960/31.3.2001 M/s Salan Electronics P.Ltd.,

Mumbai

Lon works labour charges 77350 1547 232 1779

34 1852/31.3.2001 M/s Salan Electronics P.Ltd.,

Mumbai

Local area networking

material expenses

412840 8257 10239 9496

35 1860/31.3.2001 M/s Shital System Service,

Mumbai

Computer Purchase 42000 940 126 966

36 1861/31.3.2001 M/s Shital System Service,

Mumbai

Computer Purchase 42000 840 126 966

37 1708/31.3.2001 Sports Fild, Mumbai Gymkhana material 35500 710 107 810

Total 58879

170

Dr. Balasaheb Sawant

Konkan Krishi Vidhyapeeth,

Dapoli, Dist. Ratnagiri

Annual Account 2000-2001

171

Dr. Balasaheb Sawant Konkan Krishi Vidhyapeeth, Dapoli

University Fund Account 2000-2001 Schedule KV-35

Receipts Expenditure

1.Opening Balance 115298417.58 1. Inter Office Remittance 430554000.00

A) S.B.I. 391 25677347.99 1) V.C. Office, Dapoli 84230000.00

B) R.D.C.C. KKV Bank 63493521.69 2) ACD Dapoli 88006000.00

A/C No. 251 3)R.C.R.S. Awashi 1431000.00

R.D.C.C. KKV Bank A/C No. 2756 1005139.00 4) Central Experiment Station, Wakawali 37450000.00

R.D.C.C. KKV Bank A/C No.88 5177737.90 5) Ratnagiri 30736000.00

Bank Of India 54564.00 6)TCDF Repoli 2012000.00

C) Investment 19890107.00 7) Agriculture School,Roha 2745000.00

8) ARS, Shrivardhan 566000.00

2) Grants for Maharashtra Gov. 246061000.00 9) Agriculture School, Lanja 4310000.00

1) 01 Cop Husbandry, Non Plan 182147000.00 10) RFRS, Vengurla 23000000.00

2) 03 Animal Husbandry ,Non Plan 50559000.00 11) CBF, Nelali 2175000.00

3) 05 Fisheries Non Plan 13355000.00 12) ARS Fhondagat 2434000.00

4) 01 Crop Husbandry Plan 22629000.00 13) MRSC , Girye 1627000.00

3) Grant from ICAR Statement 2 56071842.00 14) BVC Parel Mumbai 86902000.00

172

4) Grants for ICAR Scholarship Statement -2 77080.00 15) TMBRS Mumbai 3227000.00

16) KLS Panval 9343000.00

5) Agency Sponsor Scheme Statement 1 7833903.00 17) A.R.S. Palghar 4529000.00

6) Other Scholarship 20500.00 18) A.R.S. Muldhe 2660000.00

7) NSS Grants 86000.00 19) RARS Karjat 27606000.00

20) KVK Shirgavon 2147000.00

21) CAET Dapoli 13418000.00

8) Revenue Receipts 39926242.00 2) Graint In aid 6408000.00

Interest on Investments(Grants) 6132138.00 1) Agri. School Kosbad hill 1376000.00

Interest on Investments(Scholarship) 36752.00 2) MGAJV Kosbad hill 1010000.00

Interest on Investments( Lower Education) 87657.00 3) NATP 4022000.00

Interest on Investments( Sponsored

Schemes) 3693.00 3.ICAR Remittance 3557.17

Interest on SBI A/c No. 251 214569.00 4. Sponsor Remittance 8756.00

Interest on SBI A/c No. 2756 12745.00 5.R/F Remittance 300000.00

Interest on SBI A/c No. 88 18078.00 6.Other Expenses 68367.00

Revenue Receipts transfer 15001637.00 MCAER Circular Expenditure 25000.00

173

Interest on Investment ( R.R) 218973.00 Student council CAET Expenditure 41860.00

RDCC Bank A/C 22 to R.R 18200000.00 Bank Com. & Other Expenditure 1507.00

9) Other Receipts 779686.00

Processing Fees 191600.00 10.Closing Balance 53446399.41

Revolving Fund Receipts 196506.00 A) SBI A/C 391 20865742.82

Agriculture Diary 280.00 B) RDCC KKV Bank A/C No. 251 969402.69

Other Misc. Receipts 20900.00

Self Empolment R.R. 400.00 RDCC KKV Bank A/C 2756 574884.00

Helping Fees for Government 370000.00 RDCC KKV Bank A/C 88 10752006.90

10. Ashwamedh 2000 700.00 Bank of India 54564.00

11. Deposits 2000000.00 C) Investment 20229799.00

Chief Minister Fund 4709.00

Chief Minister Fund, Orisa 1071.00

Chief Minister Fund, Gujrat 3638.00

Grand Total 490789079.58 Grand Total 490789079.58

Sd/-

Comptroller

Dr.Balasaheb Sawant Konkan Krishi Vidyapeeth ,Dapoli

174


Annual Account 2000-2001

ICAR Scheme Grants (Statement -1)

Sr.No Name of the Scheme Grant

Received

1 AICRP on Sub-tropical Fruits, Vengurla 1131750.00

2 AICRP on Agro metrology 549750.00

3 AICRP on Determination of Animal Feed Resources 475000.00

4 AICRP on Post Harvest Technology 892102.00

5 AICRP on Water Management 1915000.00

6 Transfer of Technology Project (FLD) Zone No. 5 66500.00

7 Improvement of Kokam in Kokan Region 379550.00

8 AICRP on Tuber Crop 736000.00

9 AICRP on Cashew, Vengurla 880000.00

10 AICRP on Weed Control 542000.00

11 AICRP on Spices 810525.00

12 Agro Advisory Services (Gavernment of India) 130788.00

13 Quality Assurance and Mortality of Feed Farm Livestock (NATP) 4022000.00

14 Strengthening of Library Information System (NATP) 1117675.00

15 Establishment of Library Technology Centre (NATP) 1163750.00

16 Inter Village Link Project, Vengurla (NATP) 701000.00

17 National Seed Project 200000.00

18 Short Term Training Course of Advise in Meat Processing & Quality Control , BVC Parel 39508.00

19 Laparoscopy for Diagnosis & Treatment, BVC Parel 320000.00

20 Developing, Integrating Production Package for Investing Productivity of Cashew (NATP) 360000.00

21 Plant Biodiversity,Dapoli 231000.00

22 Establishment of Indegeneous Drug Research Unit for Clinical Application 100000.00

23 Epidemiology & Immunopathalogy of equimous cell, carcinomas in Bovinor with Special 1106060.00

24 AICRP on Agronomic Research Project, Karjat 1356000.00

25 Hybrid Rice under M M Rice (NATP) 314000.00

26 Shrimp & Fish Food Stock (NATP) 480000.00

175

27 Integrated Nutrient Management of Plan 243000.00

28 Addition Function Of KKV 1446000.00

29 Strengthening of Office of Director of Extension 66900.00

30 Economical Analysis of Rice System 200000.00

31 Developing & Innovation of Soil Conservation Means 964000.00

32 Mussel Marriculture 416000.00

33 Weather based Animal Dieses Forecast 493050.00

34 Application of Shake insects Technique in control Red Palm Wyevale In Coconut 664230.00

35 Krushi Vidnyan Kendra, Shirgaon 1514000.00

36 UNDP Project of Organising Various Training Programmes, RARS Karjat 340750.00

37 Studies on Inhabit Insemination 625080.00

38 Integrated Development of Spices 287000.00

39 AICRP on Palm 2130000.00

40 Dev. Of Bacterial Wilt Resistance Variation of Brinjal and Tomato, Wakavali 328120.00

41 Evaluation of Current Status of Fed Toxicity & Measures 74000.00

42 Performance of Bamboo in Konkan Region 56780.00

43 AICRP on Agroforestry 1100000.00

44 FLD (Oil) 91550.00

45 Organisation of Kissan Mela(GOI) 100000.00

46 Standardization of Culture Technique of Micro Branchism 92960.00

47 Studies of Factors Controlling Induction Sematic Embryo Gnesis & Cooling of Mango Throught 204000.00

48 Field Demostration of Shyadri Rice During Kharif 225000.00

49 Soil Characterisation & Resource Management 357300.00

50 Hematological & Face Element Profiles in Different Phophysocialogical State of Dairy 50000.00

51 Post Harvest Handling & Processing Horticulture Products 46000.00

52 AICRP on Rice, Karjat 1477500.00

53 FLD, Karjat 50000.00

54 Pharmacokinetic Studies on Selected Drugs in Buffallows 171900.00

55 UNDP Project Hyderabad Rice Tech for Large Scale 110000.00

56 UGC Pay Scales Arrears 8100000.00

176

57 Meat Speciation and Spices Identification, BVC, Parel 283200.00

58 Sate Level Collaborative Training course Advance in Spices Cultivation (GOI) 46000.00

59 Network Programme on Agril. Bio products 450000.00

60 ICFRE Grant for Development of Forests 1030000.00

61 AICRP on Embryo Transfer 388000.00

62 Cost Administration Production Forecast of Cashew 61400.00

63 Surveillance of Viral Encephalitis in Large & Small Ruminants. 647100.00

64 Studies on Controlling Factors(GOI) 10000.00

65 Organisation of Workshop (GOI) 100000.00

66 Invintro Fertilozer Rechnique in Buffallow 181800.00

67 State Level Collaborative Training Course in Horticulture 46000.00

68 Estt. Of Lab. For Animals & Birds, BVC,Parel 495000.00

69 Strengthening & Development of SAU's 4500000.00

70 One Time Catch up Grants 5000000.00

71 Under Graduates Programme 50000.00

72 Post Graduates Programme for Academic Section 36000.00

73 Improvement in Start Life in Micro-biology 702264.00

TOTAL 56071842.00

AICRP Scholarship

1 Merit Cum Scholarship 48280.00

2 Award for ICAR Test 19200.00

3 Award of NTM Fellowship 9600.00

TOTAL OF AICRP Scholarship 77080.00

GRAND TOTAL 56148922.00

Sd/-

Comptroller


177


Annual Account for the Year 2000-2001

Sponsored Schemes Grants (Statement -2)

Sr.No Name of the Scheme Grant Received

1 Testing & Trails Of Products 1029000.00

2 Development of Medical & Eromatical Plants 575000.00

3 Lower Agriculture Education 1368445.00

4 Agril. Consultancy & Self Employment 2733340.00

5 Rubbers Development 10055.00

6 Farmenrs Training 20000.00

7 Training on Cashew under Kokan Devlopment Programme 270000.00

8 Training on Social Rural Rural Serve Technique 20000.00

9 Training under Easy Project Phase-2 2000.00

10 National Level Seminar on Extention 31000.00

11 All India Level Exihibition On Cashew 4000.00

12 Trainig on Social Forestry 20000.00

13 Training on Mashroom 12000.00

14 Training on Social Forestry Technique 20000.00

15 K.V.K.R.C.F. Project 350000.00

16 Deep Irrigation 29500.00

17 Construction of Special Exam. Room at BVC 31000.00

18 HRA Grants fpr S.R.A/J.R.A 9105.00

19 Training on Social Forestry 20000.00

20 National Watershed Development Programme 300000.00

21 Organisation of Essay Compition 600.00

22 Antonomy Section, Mumbai 978858.00

TOTAL 7833903.00

178

Sponsored Scheme

1 Vanashri Awards 20000.00

2 Argil Marathi Growth Awards 500.00

Total 20500.00

Grand Total 7854403.00

Sd/-

Comptroller


179


Comptroller Office

Revenue Receipts - Expenditure Statement Kv 35

YEAR 2000-2001


Opening Balance 11672410.59 University Fund 33201637.00

1) SBI Dapoli , A/c No. 342 1660410.59 RDCC Bank Commission 387.00

2) RDCC Bank Ltd, KKV Branch 0.00

Dapoli A/c No. 22

3) Investments 10012000.00 Closing Balance 14567233.39

1) SBI Dapoli, A/c No.342 744278.69

Statement of Revenue Receipts 35953728.80

Interest on Investment 143118.00 2) RDCC Bank Ltd,KKV 6364473.70

Branch Dapoli A/c No. 2

3) Investments 7458481.00


Sd/-

Comptroller


180



Statement of Revenue Receipts

1 SCRS Awashi 1 810674.75

2 TCDF Repoli 5 321905.75

3 RARS Karjat 8 753908.00

4 KLS Panvel 14 91073.00

5 ARS Palghar 20 250132.00

6 ARS Shirgaon 27 510123.50

7 ARS Phondaghat 32 304780.95

8 MRSC Girye 37 548982.00

9 RFRS Vengurla 42 4403406.00

10 RCRS, Bhatye 51 1489247.00

11 ATS, Shirwardhan 55 210698.75

12 ARS, Mulde 59 1226093.00

13 College of Agril., Dapoli 111 4744281.85

14 College of Agril Engg & Tech, Dapoli 83 243125.00

15 Agril. School, Roha 86 452740.60

16 Agril. School, Lanja 91 1228419.95

17 V. C. Office 118 435201.50

18 University Guest House Charges 122 247635.00

19 University Guest House Service Charges 127 124150.00

20 KKV Vikri Kendra, Dapoli 173 139481.00

21 CES, Wakawali 96 8785769.00

22 Strengthening of Hori Nursery, COA, Dapoli 108 1678406.00

29000234.60

23 BVC. ,Parel 132 2331000.00

24 VBF., Nileli 133 333815.05

181

2664815.05

25 College of Fisheries, Shirgaon 150 811790.00

26 RCRS, Bhatye 161 819633.55

27 Miri Scheme, (GOI Scheme) 181 15291.00

834924.55

28 Revenue Receipts recd. Directly by Outsiders 187 2164465.00

29 Revenue Receipts Directly 195 477499.60

2641964.60


Sd/-

Comptroller


182


Comptroller Office

Revolving Fund Account Statement kv 35

YEAR 2000-2001


Opening Balance 30652752.83 325000.00

RDCC Bank Ltd, Dapoli A/ c No. 2727 2119489.83

Investments 28533263.00 KVK Shirgaon 325000.00

Revloving Fund Deposits 690819.20

Interest on Investments 2796463.00

Interst Dpostied in A/c No2727 62726.00 Closing Balance 33921624.03

University Fund 43863.00 RDCC Bank Ltd, Dapoli A/ c No. 2727 626036.03

Investments 33295588.00

Total 34246624.03 34246624.03

Sd/-

Comptroller


183



Statement of Revolving Fund Revenue Receipts

1 Publications 70 11824.00

2 Agriculture Tools 72 29496.00

3 KVK, Shirgaon 74 588712.70

4 Revolving Fund Revenue 75 28241.00

5 Revolving Fund Revenue, Vengurla 77 32545.50

Total 690819.20

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184



RECEIPTS & Expenditure Statement of Accounts for the year of 2000-2001 K.V. Form 35


1. Opening Balance ( Annexure A) 170988364.51 1. Revenue Receipt Exp.( Annexure C) 440201525.58

Revolving fund , Karjat 0.00 a) Plan

338358558.00

2. Revenue Receipts (Annexure B) 81704177.67 b) Nonplan 18495166.00

a) Plan 80790100.04 c) AICRP 68469442.11

b) Revenue 2799.00 d) Sponsored 4341416.10

c) AICRP 895130.63 e) Self Employment' 829091.37

d) Sponsored Schemes 11448.00 f) Revenue 6750076.00

e) Non-Plan 4300.00 g) NATP 2957776.00

Self employment 400.00 2. Capital Account (Annexure D) 22503548.50

Capital Receipts(Annexure C) 5700.00 a) Plan 9516042.50

3. State Govt. Grants 268690000.00 b) AICRP 12915771.00

a) Plan 246061000.00 c) Sponsored 71735.00

b) Non Plan 22629000.00 3. Suspense Account(Annexure E) 668.00

d½ moZjhr oS/kkfud fodkleaMG 0.00 5. Deposits (Annexure F) 3706016.00

M½ dksd.kpk dkyc?n fodkl 0.00 6. Advances (Annexure G) 1161667.00

4. AICRP Statement 2 56071842.00 a) Plan 579258.00

185

a) AICRP Scheme (Annexure 2) 56071842.00 b) Nonplan 13500.00

b) Grants Received 0.00 c) AICRP 220317.00

5. AICRP Scholarship (Annexure 2) 77080.00 d) Sponsored 66281.00

e) Self Employment' 66160.00

7. Sponsored Scheme(Annexure 1) 7833903.00 f) Revenue 216151.00

8. Other Scholarship 20500.00 7. Other Debits(Annexure P) 73339160.50

9. National Service Scheme 86000.00 8. Scholarship 634302.00

a) Plan 160537.00

Chief Minister Fund 4709.00 b) AICRP 179455.00

c) Sponsored 122060.00

d) Self employment 172250.00

9. Earn & Learn 13202.00

10) Suspense Account(Annexure D) 0.00 10. N. S. S. 99188.00

11) Pay Suspension (Annexure E) 73940935.00 Regular 59188.00

12) Deposits Plan Special 40000.00

1. Paln 4782912.00 11. Sponsored Scheme Refund 8756.00

12. AICRP Refund 3557.17

13) Advance (Annexure E) 1253949.75 12. HBA Loan 0.00

a) Plan 662271.75 13. HBA Advance Recovery 0.00

b) AICRP 225597.00 14. MGAJV, Kosbadhill 1010000.00

c) NonPlan 18180.00 15. Grant for Agril School, Kosbadhill 1376000.00

186

d) Sponsored 65590.00 16. NATP 4022000.00

e) Self employment 66160.00 Ornamental Plant Employmet Scheme 0.00

f) Programme for Increase in RR 216151.00 17. Revolving Fund 895649.00

14) Other Receipts (Annexure F) 69596839.50 18. Refund from Revolving fund 300000.00

a) Plan 66697965.50 19. Pension & Leave Encashment 0.00

b) AICRP 1580464.00 20. IOR Difference 1310700.00

c) NonPlan 1318410.00 21. Pay Suspension 73940935.00

15) Scholarship (Annexure H) 43036.50

a) AICRP 0.00

b) Sponsored Scheme 35556.50

C) Plan/NonPlan 7480.00 22. Closing Balance 114993426.18

16) HBA Advance 0.00

17) HBA Advance recovery 0.00

18) Revolving fund 4416139.00

19) Earn & Learn 145.00

20) N. S. S. 4068.00

Regular 4068.00

Special 0.00

GRAND TOTAL 739520300.93 GRAND TOTAL 739520300.93

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187



Opening & Closing Balance Statement A

Sr. No.

Balance Details Opening Balance Closing Balance

1 RDCC Bank Ltd. A/c No. 251 63493521.69 969402.69

2 State Bank Revenue A/c No. 391 25677347.99 20865742.82

3 Other Investments 19890107.00 20229799.00

4 RDCC Bnk Ltd, Univ. Fund 1005139.00 574884.00

5 State Bank A/c No. 342 1660410.59 744278.69

6 RDCC Bank A/c No 88 (NATP) 5177737.90 10752006.90

7 Revenue Investments 10012000.00 7458481.00

8 Account from Drawing & Disbursing Officer 2266.19 2266.19

9 Pre Audit Unit, Dapoli 2546973.95 3386033.31

10 Pre Audit Unit, Mumbai 6485238.42 7152867.50

11 Pre Audit Unit, Ratnagiri 1695451.84 1172985.54

12 Pre Audit Unit, Vengurle 2400632.11 1109795.81

13 Revolving Fund Bank A/c No.2727 2119489.83 626036.03

14 Revolving Fund Investments 28533263.00 33295588.00

15 Old Accounts 234221.00 234221.00

16 RDCC Bank Ltd.A/c No.22 Revenue Receipts 0.00 6364473.70

17 Bank of India 54564.00 54564.00

Grand Total 170988364.51 114993426.18

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188



Details of Revenue Receipts Statement B

Head of Revenue Receipts L/F No. Receipts

Plan Scheme 80790100.04

1.Bank Intrest 42 6987309.00

2.Revenue Receipt 39 73779756.04

3.Service Charges to Guest House 34 23035.00

Sponsered Scheme 11448.00


AICRP 895130.63

1.Bank Intrest 222 23740.08


Non Plan 4300.00

1.House Rent 358 4300.00

Self Empolyment 400.00


Revenue Receipt 2799.00



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189



Statement of Revenue Expenditure - C

Head of Revenue Expenditure L/F No. Expenditure

Plan Schemes 338358558.00

1) Pay & Allowance 7&142 215710855.00

2) Travelling Allowane 11 1604108.00

3) Office Expenses 16 9169567.79

4) H R A 46 2920040.20

5) Hospitality 17 126484.00

6) Motor vehicle 50 1710040.40

7) Pension Salary 25 50686466.00

8) Material & Supply 29 5831577.41

9) Recurring Contingency 21 1441090.63

10) Prof.&Sepl. Service Ch. 105 1128875.00

11) Honorarium 126 64000.00

12) Vehicle Insurance 152 94290.00

13) Publication 32 83047.00

14) Maintenance 109 1104285.07

15) Wages 106 10580836.50

16) Sub. Construction & Maintenance 75 2901358.00

17) Credited to Univ. Fund 400 33201637.00

Self Employment 829091.37

1) Audit Fees 336 1000.00

2) Travelling Allowance 330 2330.00

3) Office Expenditure 335 549.00

4) Honorarium 322 8000.00



7) Motor Vehicles 333 16094.17

Non Plan Schemes 18495166.00

190

1) Pay & Allowance 353 6403531.00



4) Non-Recurring Contingency 357 11775488.00

5) Honorarium 362 3000.00


7) Wages 364 35040.00

AICRP Schemes 68469442.11


2) Wages 216 313624.50



5) Motor Vehicle 235 71867.00


7) Maintenance 220 52138.95

8) Pay & Allownces 179 51821703.00

9) Hospitality 237 3000.00

10) Rent, Rate & Taxes 233 15096.00

11) Non-recurring Contingency 205 5942362.00

12) Institutional Charges 224 241869.00

13) Workshop 228 39990.00

NATP 2957776.00

1) Other Revenue Expenditure 209 1984684.00

2) Contractual Services 206 973092.00

Sponsored 4341416.10


2) Pay & Allowances 298 615117.00

3) Travelling Allowances 291 1192.00

4) Wages 288 103956.00

5) Maintenance 303 73442.00


191

7) Honorarium 295 201500.00


9) Motor Vehicle 308 5956.00

10) Non-recurring Contingency 304 835019.00

11) Professional & Other Services 305 1000000.00

Revenue Receipt Expenditure 6750076.00

1) Wages 252 3784764.50


3) Maintenance 258 430504.50


GRAND TOTAL 440201525.58

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192



Capital Account Statements D

Receipts Account Head Payments

Non-Plan

Dead Stock 55 19945.00

Equipments & Machinery 52 4088399.50

Live Stock 132 10490.00

Furniture 143 1747715.00

Books 114 801320.00

Constructions 145 2334852.00

Computers 144 507621.00

5700.00 Vehicles 75 5700.00

5700.00 NonPlan Total 9516042.50

AICRP

Computer 242 109773.00

Books 241 297598.00

Constructions 243 8891297.00


Dead Stock 242 49657.00

Furniture 212 642345.00

0.00 AICRP Total 12915771.00

Sponsored Schemes

Books 307 7500.00


0.00 Sponsored Total 71735.00

5700.00 Grand Total 22503548.50

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193

Dr.BALASAHEB SAWANT KONKAN KRISHI VIDYAPEETH DAPOLI

YEAR -2000-2001 ANNUAL ACCOUNT

Suspense Account – E

Receipt Account Head Payment

Suspense Account 0.00

Non Plan 0.00

Suspense 0.00

University Fund Suspense 0.00

ICAR Suspense 245 668.00

0.00 Grand Total 668.00

Pay & Suspension

73940935.00 Non-Plan 88 73940935.00

Plan 0.00

AICRP 0.00

Sponsored Schemes 0.00

73940935.00 73940935.00

73940935.00 Grand Total 73941603.00

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194



ADVACNCES STATEMENTS (E)

Receipts Name of the Account Head Expenditure

Plan

1169.75 Other Advances 147 0.00

626290.00 Festival Advance 63 505380.00

34812.00 Contingency Advance 64 34812.00

Permanent Advance 111 23500.00

T.A. Advance 94 11700.00

Transfer Traveling Advance 103 3866.00

662271.75 Plan Total 579258.00

Non Plan

4680.00 Festival Advance 63


18180.00 13500.00

AICRP Scheme

35280.00 Festival Advance 63 30000.00


225597.00 AICRP Scheme Total 220317.00

66160.00 Self Employment 332 66160.00

Contingency Advance

66160.00 66160.00

Sponsor Scheme


65590.00 66281.00

Revenue Receipt programme


216151.00 216151.00

1253949.75 Grand Total 1161667.00

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195



Deposited Statement - F

Receipts Name of the Head Expenditure

Non Plan Scheme

1533439.00 Security Deposits 128 753579.00

344103.00 Tender Deposits 58 208650.00

719975.00 Earnest Money 122 1935757.00

7500.00 Hostel Cautions money 120 0.00

Mess Deposit 0.00

2145645.00 Other Deposits 118&148 229128.00

Computer Security Deposits 0.00

32250.00 Withheld Amount 146 578902.00

4782912.00 Non Plan Scheme Total 3706016.00

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196



Scholarship Statement H

Receipt Account Head Payment

Plan / Non Plan Scheme

0.00 Stipend 124 61200.00

7480.00 Scholarship 116 99337.00

7480.00 160537.00

ICAR

0.00 Internship 239 117245.00

Stipend

PJMCM Scholarship

Scholarship 240 62210.00

0.00 ICAR TOTAL 179455.00

Sponsor Scheme

0.00 Aspi Scholarship

34356.50 Awards 149 23260.00

1200.00 Stipend 293 86800.00

0.00 Scholarship 299 12000.00

35556.50 Sponsor Total 122060.00

Self Employment

Stipend 325 172250.00

43036.50 Grand Total 634302.00

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197



FIXED ASSETS STATEMENT

Opening Balance Addition Total Minus Balance

Plan /Non-Plan

1. Land 14605584.40 14605584.40 14605584.40

2.Bldg. & Const 194635864.92 2334852.00 196970716.92 196970716.92

3. Tractors 5101627.94 5101627.94 5101627.94

4. Dead Stock 14192642.18 19945.00 14212587.18 14212587.18

5. Irrigation 5904701.50 5904701.50 5904701.50

6. Publication 9866418.49 9866418.49 9866418.49

7. Equipments & Machines 21950119.80 4088399.50 26038519.30 26038519.30

8. Live Stock 1556076.57 10490.00 1566566.57 1566566.57

9. Vehicles 9435832.01 5700.00 9441532.01 5700.00 9435832.01

10.Furniture 2410709.75 1747715.00 4158424.75 4158424.75

11. Basic Facilities 1380051.25 1380051.25 1380051.25

12. Books & Periodicals 331205.00 801320.00 1132525.00 1132525.00

13. Computer 4322706.00 507621.00 4830327.00 4830327.00

14. Suspense -3000.00 -3000.00 -3000.00

15. Telephone 31050.00 31050.00 31050.00

TOTAL 285721589.81 9516042.50 295237632.31 5700.00 295231932.31

ICAR

1. Dead Stock 1477243.47 49657.00 1526900.47 0.00 1526900.47

2. Publications 3427879.70 3427879.70 0.00 3427879.70

3. Books 1399456.90 297598.00 1697054.90 0.00 1697054.90

4. Machines 12092372.54 2925101.00 15017473.54 0.00 15017473.54

5. Bldg. & Const 21500163.08 8891297.00 30391460.08 0.00 30391460.08

6. Vehicles 1276817.00 1276817.00 0.00 1276817.00

7. Computer 3920980.50 109773.00 4030753.50 0.00 4030753.50

8. Furniture 348398.50 642345.00 990743.50 0.00 990743.50

TOTAL 45443311.69 12915771.00 58359082.69 0.00 58359082.69

198

Sponsored Schemes

1. Vehicles 250465.00 250465.00 0.00 250465.00

2. Furniture 83664.00 83664.00 0.00 83664.00

3.Building 5056354.18 5056354.18 0.00 5056354.18

4. Dead Stock 45482.00 45482.00 45482.00

5. Equipment & Machines 1182176.00 64235.00 1246411.00 0.00 1246411.00

6. Well Const. 707817.00 707817.00 0.00 707817.00

7. Nursery Shed 38499.00 38499.00 0.00 38499.00

8. Publications 30894.80 7500.00 38394.80 0.00 38394.80

9. Well Const. 250690.70 250690.70 0.00 250690.70

10. Drip Irrigation 29745.00 29745.00 0.00 29745.00

11. Tractors 1344307.00 1344307.00 0.00 1344307.00

Total Sponsored 9020094.68 71735.00 9091829.68 0.00 9091829.68

Work & Const. from Revenue Receipts

Well Const. 175037.00 0.00 175037.00 0.00 175037.00

TOTAL 175037.00 0.00 175037.00 0.00 175037.00

Employment

Furniture 15877.00 15877.00 0.00 15877.00

Tools & Equipment 123217.00 123217.00 123217.00

Live Stock 33519.00 33519.00 0.00 33519.00

Total 172613.00 0.00 172613.00 0.00 172613.00

GRAND TOTAL 340532646.18 22503548.50 363036194.68 5700.00 363030494.68

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199

Dr.BALASAHEB SAWANT KONKAN KRISHI VIDHAPIT DAPOLI

YEAR -2000-2001 ANNUAL ACCOUNT

OTHER RECOVERY STATEMENT - P

Receipts - Account Head Plan Non Plan ICAR TOTAL

G.P.F 155 1291080.00 34023826.00 1533574.00 36848480.00

G.I.S. 158 27330.00 918275.50 46890.00 992495.50

Income Tax 97 13697214.00 13697214.00

Housing Adv. 134 177353.00 177353.00

P.T. 80 1600812.00 1600812.00

Insurance 85 1692419.00 1692419.00

K.K.V.Society 91 12290008.00 12290008.00

B.S.K.K.V. Store 138 273610.00 273610.00

P.L.I 137 395968.00 395968.00

R.D. 83 206569.00 206569.00

S.V. Co.Op.Bank 151 6000.00 6000.00

H.D.F.C. 139 397535.00 397535.00

Dapoli Urban Bank 135 31140.00 31140.00

Central Bank 150 111600.00 111600.00

R.D.C.C. Bank 136 73249.00 73249.00

S.B.I. Dapoli 140 293802.00 293802.00

M.P.M 100 142040.00 142040.00

P.N.B. 141 231280.00 231280.00

Vehicle Loan 152 2100.00 2100.00

Bank Loan 153 133165.00 133165.00

TOTAL 1318410.00 66697965.50 1580464.00 69596839.50

Payments - Account Head Plan Non Plan AICRP TOTAL

GPF 155 0.00 40052174.00 421212.00 40473386.00

GIS 158 0.00 1090755.50 14550.00 1105305.50

HBA Advance 134 182153.00 182153.00

200

Professional Tax 80 1600812.00 1600812.00

Income Tax 97 0.00 13697214.00 0.00 13697214.00

LIC 85 1692419.00 1692419.00

KKV Society 91 12290008.00 12290008.00

KKV Store 138 273610.00 273610.00

PLI 137 395773.00 395773.00

CTD/ RD 83 206569.00 206569.00

SV Co-op 151 6000.00 6000.00

HDFC 139 397535.00 397535.00

Urban Bank 135 31140.00 31140.00

Central Bank, Dapoli 150 111600.00 111600.00

RDCC Bank, Dapoli 136 73249.00 73249.00

SBI, Dapoli 140 293802.00 293802.00

BVC Society 100 142040.00 142040.00

PN Bank 141 231280.00 231280.00

Vehicle Loan 152 2100.00 2100.00

Bank Loan 153 133165.00 133165.00

Total 72903398.50 435762.00 73339160.50

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201



Pre Audit Unit Accounts

Pre-Audit Unit, Dapoli Opening Balance Current Year IOR Total Excess Closing Balance

Pre-Audit Unit, Dapoli

Agriculture Research Station,Shivardhan 72117.32 566000.00 638117.32 -533806.97 104310.35

Soil Conservation Research Station, Awashi 48450.61 1431000.00 1479450.61 -1467594.50 11856.11

Trail Cum Demo.Farm Repoli 16278.53 2012000.00 2028278.53 -1850885.30 177393.23

Agriculture school, Roha 31527.23 2745000.00 2776527.23 -2762879.27 13647.96

Agriculture College, Dapoli 153927.29 79006000.00 79159927.29 -78779523.46 380403.83

Production Of Beeder seed & Pulses, R/F 356260.45 0.00 356260.45 301765.00 658025.45

Central Experiment Station ,Wakawali 225108.88 37450000.00 37675108.88 -37165942.59 509166.29

Revolving Fund 343226.82 0.00 343226.82 30855.80 374082.62

Vice Chancellor Office Dapoli 829371.42 93230000.00 94059371.42 -93911668.10 147703.32

C.A.E.T. Dapoli 86138.90 13418000 13504138.90 -13131901.25 372237.65

A.T.I.C. R/F 384566.50 0.00 384566.50 252640.00 637206.50

Pre-Audit Unit, Dapoli Total 2546973.95 229858000.00 232404973.95 -229018940.64 3386033.31

202

Pre-Audit Unit, BVC, Mumbai Opening Balance Current Year IOR Total Excess Closing Balance

Bombay Veternary College, Mumbai 2531298.56 89665320.00 92196618.56 -88127928.42 4068690.14

Mali Training, Goregaon, Mumbai 255000.00 0 255000.00 -18838.00 236162.00

Tarapowala Marine Biological Research Station 167800.72 2838440.00 3006240.72 -2851282.00 154958.72

Agriculture Research Center, Karjat 2208767.08 24163122.00 26371889.08 -25093226.00 1278663.08

Khar Land Research Center 391667.31 8259333.00 8651000.31 -8049946.50 601053.81

Revolving Fund, Karjat 700120.00 0.00 70012.00 -30583.00 39429.00

Revolving Fund, Karjat, Mashroom Seed Prod 470000.00 470000.00 -54775.00 415225.00

Agriculture Research Center, Palghar 860692.75 4800085.00 5660777.75 -5302092.00 358685.75

Pre-Audit Unit, BVC, Mumbai Total 6485238.42 130196300.00 136681538.42 -129528670.92 7152867.50

Pre-Audit Unit, Fisheries College, Ratnagiri Opening Balance Current Year IOR Total Excess Closing Balance

Agriculture School, Lanja 680439.18 4310000.00 4990439.18 -4586511.00 403928.18

Agriculture Science Station, Shirgaon 269996.49 2247000.00 2516996.49 -2421253.30 95743.19

R/ F Agriculture KVK, Shirgaon 23147.90 325000.00 348147.90 -330360.00 17787.90

R/ F Agriculture Research Station, Shirgaon 13301.15 0.00 13301.15 0.00 13301.15

Fisheries College, Shirgaon, Ratnagiri 703826.12 30636000.00 31339826.12 -30714858.00 624968.12

Earn & Learn Revolving Fund 4741.00 0.00 4741.00 12516.00 17257.00

Pre-Audit Unit, Fisheries College, Ratnagiri 1695451.84 37518000.00 39213451.84 -38040466.30 1172985.54

203

Pre-Audit Unit, Vengurla Opening Balance Current Year IOR Total Excess Closing Balance

Regional Fruit Research Station, Vengula 686027.91 23,000,000.00 23686027.91 -23482797.50 203230.41

Agriculture Research Station, Phondaghat 214080.84 2,434,000.00 2648080.84 -2293696.35 354384.49

Animal Production Station, Nileli 630797.55 2,175,000.00 2805797.55 -2737345.50 68452.05

Mango Research Station, Girye 413539.65 1,627,000.00 2040539.65 -1920703.50 119836.15

Regional Fruit Research Station, Vengula R/ F 3219.80 - 3219.80 0.00 3219.80

Agriculture Research Station, Mulde 73369.76 2,760,000.00 2833369.76 -2708603.00 124766.76

Mulde Revenue Receipts Bank Account 100.00 - 100.00 0.00 100.00

Horticulture Pasties Dev., Nileli 379496.60 - 379496.60 -143690.45 235806.15

Vengurla Grand Total 2400632.11 31,996,000.00 34396632.11 -33286836.30 1109795.81

Pre Audit Unit, Grand Total 13128296.32 429568300.00 442696596.32 -429874914.16 12821682.16

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204

Dr. Balasaheb Sawant Konkan Krishi Vidhyapeeth, Dapoli Annual Account for the Year 2000-2001 Income & Expenditure Account KV 36

Expenditure Income

Government A A

Revenue Receipts Exp. 368462378.37 Govt. Grants & Revenue Receipts

1. Plan 338358558.00 Govt. Grants 268690000.90

2. Scholarship 160537.00

3. Non-Plan 18495166.00 Plan 246061000.00

4. Grant to Agril. College 2386000.00 Non-Plan 22629000.00

5. Self Employment 829091.37 Opening Balance 0.90

6. Exp. From Revenue 6750076.00

7. Self Employment Scholarship 172250.00

8. Inter office Remittance 1310700.00

Total 368462378.37

Plan Revenue Receipts 80790100.04

Scholarships 7480.00

Self Employment 400.00

Non -Plan 4300.00

Revenue Receipts 2799.00

Total 349495079.94

Excess Expenditure 18967298.43

Total 368462378.37 Total 368462378.37

205

AICRP & GOI Schemes B B

75628673.11 56071842.00

AICRP Expenditure 68469442.11 Grants from AICRP 56071842.00

AICRP Scholarship 179455.00 972210.63

NATP 2957776.00 AICRP Scholarship 77080.00

NATP 4022000.00 AICRP Scholarship Deposits 0.00

TOTAL 75628673.11 Revenue Receipts 895130.63

TOTAL 57044052.63


TOTAL 75628673.11 TOTAL 75628673.11

Sponsored Schemes C C

4440216.10 7867051.00

Sponsored Schemes Expenditure 4341416.10 Grant for Sponsored Schemes 7833903.00

Exp. on Scholarship 98800.00 Scholarships 20500.00

Revenue Receipts 11448.00

Total 4440216.10 Scholarship Deposits 1200.00


Total 7867051.00 Total 7867051.00

Sd/-

Joint Chief Auditor

Office of Local Fund Accounts

Navi Mumbai

Sd/-

Comptroller


Sd/-

District Audit Officer,

Local Fund Accounts,


206



Assets & Liability Statement KV - 37

Funds and Liabilities Assets and Properties

1.Capital Acoount(A) 336955093.13 1. Univ. Assets 295579582.31

Opening Balance 355922391.56 Opening Balance 286069239.81

Excess Exp. Cr. to B/sheet. 18967298.43 Current Year Expenditure 9516042.50

Expenditure Statement Current Year Receipts 5700.00

2.Capital Acoount(B) 66857979.20 2. AICRP (B) 58359082.69


Excess Exp. Cr. to B/sheet. 18584620.48 Current Year Expenditure 12915771.00

Refund (-) 3557.17 Current Year Receipts 0.00

Expenditure Statement 3. Sponsored Schemes 9091829.68

3.Capital Acoount(C) 28142425.21 Opening Balance 9020094.68

Opening Balance 24724346.31 Current Year Expenditure 71735.00

Excess Exp. Cr. to B/sheet. 3426834.90 Current Year Receipts 0.00

Refund (-) 8756.00 4. Advances 3766504.01

Expenditure Statement Opening Balance 3751416.76

4. Stock 85408.77 Current Year Expenditure 602787.00

Opening Balance 85408.77 Current Year Receipts 587699.75

5.Bank Loan 0.00 5. Permanent Advance 133943.40

207

Opening Balance Opening Balance 110443.40

Receipts 133165.00 Current Year Expenditure 23500.00

Expenditure 133165.00 Current Year Receipts 0.00

6.Professional Tax 528.00 6.R.D.C.C.Bank Dapoli 0.00


Receipts 1600812.00 Current Year Expenditure 73249.00

Expenditure 1600812.00 Current Year Receipts 73249.00

7.G.I.S. 311.40 7. Employees Welfare Fund 480.00


Receipts 1692419.00 Current Year Expenditure

Expenditure 1692419.00 Current Year Receipts

8.Deposits 9908992.46 8.Nursery E.G.S. 78373.65


Receipts 4782912.00 9. Income Tax 925.00

Expenditure 3706016.00 Opening Balance 925.00

9.Revolving Fund 36791975.01 Current Year Expenditure 13697214.00

Opening Balance 33571485.01 Current Year Receipts 13697214.00

Current Year Receipts 4416139.00 10.Sate Bank India 0.00

Current Year Expenditure 895649.00 Opening Balance 0.00

Refund 300000.00 Current Year Expenditure 293802.00

208

Current Year Receipts 293802.00

10.Sakhaloli Dam 6506447.00 11.N.S.S. 156895.90


11.P L I 195.00 Expenditure 99188.00

Opening Balance 0.00 Receipts 4068.00

Current Year Receipts 395968.00 Grants 86000.00

Current Year Expenditure 395773.00

12. H. T. C. 2650.00

12. Awards 195630.05 Opening Balance 2650.00

Opening Balance 184533.55 13.BVC Co-op Cr.Society 0.00

Current Year Receipts 34356.50 Opening Balance 0.00

Current Year Expenditure 23260.00 Current Year Expenditure 142040.00

13. Hexamar 9321.00 Current Year Receipts 142040.00

Opening Balance 9321.00 14. G. P. F 3279216.57

14. Post Graduation Research Fellowship 13500.00 Opening Balance -345689.43

Opening Balance 13500.00 Expenditure 40473386.00

Receipts 36848480.00

15. Dr. M. M. Kibe 13725.00 15. Pension & Leave Encashment 456391.00


209

16. S. V. co-op Bank 0.00 16.P.N.B. 0.00


Receipts 6000.00 Expenditure 231280.00

Expenditure 6000.00 Receipts 231280.00

17. Suspense A/c 48239.81 17. House Building 4755.65

Opening Balance 48907.81 Opening Balance -44.35



18. Festival Advance 460831.00 18. Bskkv Sociecty 0.00




19.H.D.F.C. 0.00 19. Vehicle Insurance 0.00


Current Year Receipts 397535.00 Expenditure 2100.00

Current Year Expenditure 397535.00 Receipts 2100.00

20.Urban Bank Dapoli 0.00 20. Dr. BSKKV Co-op Store 0.00


Current Year Receipts 31140.00 Expenditure 273610.00

Current Year Expenditure 31140.00 Receipts 273610.00

210

21- Salary Suspense 287763.00 21. ASPI 1944.00 1944.00

Opening Balance 287763.00 Opening Balance

Receipts 73940935.00 Expenditure

Expenditure 73940935.00 Grants

22. CTD/RD 180.00 Receipts 5011.00

Opening Balance 180.00 22. Earn & Learn -8046.00

Receipts 206569.00 Opening Balance 13202.00

Expenditure 206569.00 Current Year Expenditure 145.00

23.Chief Minister Fund 8505.00 Current Year Receipts

Opening Balance 3796.00 23. FDR of University 100000.00 100000.00

Current Year Receipts 4709.00 Opening Balance Opening

Balance

Current Year Expenditure 0.00 24 G. I. S 163229.00 1105305.50

24.Central Bank Dapoli 0.00

Opening Balance 0.00 Current Year Expenditure 992495.50

Current Year Receipts 111600.00 Current Year Receipts

Current Year Expenditure 111600.00 25.Closing Bal 114993426.18


Sd/-

Joint Chief Auditor

Office of Local Fund Accounts

Navi Mumbai

Sd/-

Comptroller


Sd/-

District Audit Officer,Local Fund Accounts,


211



Statement of Schemes Sponsored by AICRP

Name of Schemes Grants Receipts Refund Expenses

1 AICRP ON Sub- tropical Fruits, Vengurla 1131750.00

2 AICFIP ON Sub- tropical Fruits, Vengurla 2967445.00 4624032.00

3 Model Clonal Cashew Garden, Vengurla 15050.00 25679.00

4 AICRP On Agrometrology 549750.00 500.00 635579.00

5 AICRP on Determination of Animal Feed Resources 475000.00 0.00 1594256.00

6 AICRP on Post Harvest Technology 892102.00 12490.00 0.00

7 AICRP on Post Harvest Technology, Dapoli 2801.00 1334213.00

8 AICRP on Water Management 1915000.00 8541.04 2941712.00

9 Transfer of Technology Project ( ELD) Zone No-5 66500.00

10 Improvement of Kokum Region 379550.00 293.00 91878.00

11 Improvement of Kokum Region 0.00 22620.00

12 AICRP on Tuber Crops 736000.00 6383.00 1180016.00

13 AICRP on Cashew, Vengurla 880000.00 1064871.00 1884922.00

14 AICRP on Weed Control 542000.00 260.00 1315086.00

15 AICRP on Spices 810525.00 14301.10 1404933.00

16 Agro Advisery Services 130788.00 64000.00 144057.00

17 Quality Assurance & Materlity of Feed For Live Stock(NATP) 4022000.00 0.00 889997.00

18 Strengthening of Library Information System (NATP) 1117675.00 0.00 433364.00

212

19 Strengthening of Library System (NATP) 0.00 500000.00

20 Estt of Library Technology Center (NATP) 1163750.00

21 Inter- Village Link Project, Vengurle (NATP) 701000.00 291647.00 997971.00

22 National Seed Project 200000.00

23 Short Term Training Course of Advice in Meat Processing & Quality Control, BVC Parel 39508.00

24 Laproscopy for Dignosis & Treatment, BVC Parel 320000.00

25 Laproscopy for Dignosis & Treatment 3978.08 214487.00

26 Developing Integrity Production Package for Enhancing Productivity of Cashew(NATP) 360000.00 22869.00 442540.00

27 Developing Integrity Production Package for Enhancing Productivity of Cashew(NATP) 0.00 100000.00

28 Plant Bio-diversity, Dapoli 231000.00

29 Estt. Of Indigenous Drug Research for Clinical Application 100000.00 0.00 208260.00

30 Inpidemayogy & Inmmunopathalogy of iqumoas cel, Karceenoas in bohvinar vhith speceeas 1106060.00

31 AICRP on Agronomic Research Project, Karjat 1356000.00

32 Hybrid Rice under M M Rice,NATP 314000.00

33 Shrimp & Fish Food Stock, NATP 480000.00

34 Integrated Nutriant Management of Plant 243000.00

35 Additional Function of KKV 1446000.00

36 Strengthening of Office of Director of Extention ,SAU's 66900.00 6444.00 77439.00

37 Strengthening of Office of Director of Extention Educaton,SAU's 0.00 121516.00

38 Economics Analysis of Ricebased Cropping System 200000.00 0.00 109773.00

213

39 Developing & Innovation of Soil & Conservation 964000.00

40 The Mussel Moriculture, NATP 416000.00 0.00 368588.00

41 Weather based animal daisies forecast(NATP) 493050.00 0.00 195359.00

42 Application of Style Technique in Control Red Palm Vivel in Coconut, Goa 664230.00 331.00 535972.00

43 K.V.K, Shirgaon 1514000.00 448313.00 2725469.30

44 Agrilculture Education Centre, Shirgaon 0.00 216733.00

45 Agrilculture Education Centre, Shirgaon 340750.00

46 Studious on Inhabit Essemination 625080.00

47 Integrated Development of Spices 287000.00

48 AICRP on Palm 2130000.00

49 Development of Bacterial Wilt Resistance variation of Brinjal and Tomato, Wakavali 328120.00 0.00 175654.00

50 Evolution of current states of fid toxicity & majors 74000.00 0.00 139722.00

51 Performance of Bamboo in Kokan Region 56780.00

52 AICRP On Agroforestry 1100000.00 1584.00 1899454.00

53 AICRP On Agroforestry 404.00 150000.00

54 FLD 91550.00 0.00 39845.00

55 FLD TOT Kharip (K.V.K. Shirgaon) 0.00 32316.00

56 Organization of Kissan Mela 100000.00

57 Standardization of Culture Technic of Micro Rosenbarjii in Khar land 92960.00 0.00 98325.00

58 Studies of Factors Controlling Induction Semtic Indogenious & Cloning of Mango Throat 204000.00

59 Field Demonstration of Sahyadri Rice During Kharip 225000.00

214

60 Soil Characterization & Resourse Management 357300.00

61 Hemotological & Face Impliment Profiles in Difference Spicological State of Dairy 50000.00 0.00 288383.00

62 Post Harvest Handling & Processing Horticulture Product 46000.00

63 AICRP on Rice, Karjat 1477500.00

64 FLd, Karjat 50000.00

65 Pharmacokinetic studies on selected drugs in buff allows 171900.00 0.00 80834.00

66 UNTP Project Hydrabad Rice Techic for Large Scale 110000.00

67 UGC Postle Arrears 8100000.00 0.00 132146.00

68 U.G.C. College of Agriculture 0.00 10749380.00

69 U.G.C. Arrears in Academic Staff, Vengurla 0.00 3910425.00

70 U.G.C. Arrears in ARSPKCZ, Phonda 0.00 328840.00

71 U.G.C. Arrears in Teaching Staff,Nileli 0.00 159226.00

72 U.G.C. Arrears in Teaching Staff,Mulde 0.00 138969.00

73 U.G.C. Arrears in Teaching Staff, Dapoli 0.00 2347503.00

74 U.G.C. Arrears in Teaching Staff, Girye 0.00 156194.00

75 U.G.C. Arrears AICRP-2, Girye 0.00 320224.00

76 Estt. Of Extension Wing UGC 0.00 1192282.00

77 Strengthening of Extension Horticulture Nursary,UGC 0.00 129790.00

78 Cost of Cultivation, UGC 0.00 146517.00

79 BSC Degree in Horticultture, UGC 0.00 958650.00

80 BSC Degree in Forestry, UGC 0.00 1266159.00

215

81 Meat speciation and spices Inentification, BVC, Parel1 283200.00

82 State Level Collabratitive Traing course Advance in Spices Cultivation (State) 46000.00

83 Network Programme on Agriculture By-products 450000.00

84 ICFRE Grants for Development of Forest 1030000.00 0.00 225782.00

85 AICRP on Embroil Transfer 388000.00 0.00 768068.00

86 Cost Adminstration Production Forecast of Cashew 61400.00

87 Surveillance of Viral Insufflates in Large & Small Ruminates 647100.00 0.00 225000.00

88 Surveillance of Viral Insufflates , State 0.00 1332311.00

89 Saudies on controling 10000.00

90 Organization of Workshop (GOI) 100000.00

91 In vintro fertilizer Technique in buff allow. 181800.00 0.00 766161.00

92 State level collaborative Training course in Horticulture 46000.00 0.00 43600.00

93 Estt. Of Lab in Animals & Birds , MUP Mumbai 495000.00

94 Strengthening & Development of SAU's 4500000.00 0.00 1906621.00

95 One Time Catch Up Grants 5000000.00 0.00 4668695.00

96 One Time Catch Up Grants 0.00 274500.00




100 Under Graduate Programme 50000.00

101 Post Graduate Programme in Acadamic Section 36000.00

216

102 Improvement in Shelf Life in Microbiology 702264.00 0.00 404499.00

103 Setting of Nuclear Medicine 0.00 338124.00

104 Seting up of Lan 0.00 491240.00

105 Adhoc Standardization of Seed 0.00 77474.00

106 NATP Fisheries College, Shirgaon 0.00 298114.00

107 Central Assistance Fisheries College, Shirgaon 0.00 606616.00

108 Bhatye ICAR Fisheries College, Shirgaon 268810.00 2087223.00

109 NRP - 2 Bhatye 5130.00 193777.00

110 NATP Bhatye 162261.00

111 Vocational Training Krishi Vidyan Kendra, Shirgaon 0.00 39347.00

112 Progeny a chard 0.00 198039.00

113 Central Assistance College of Agriculture, Dapoli 0.00 599248.00

114 Central Assistance Horticulture , Dapoli 0.00 243137.00

115 Central Assistance Forestry College , Dapoli 0.00 176330.00

116 Central Assistance P.G. Insitude 0.00 288441.00

117 Central Assistance Faculty Exchange Programme 0.00 19762.00

118 Central Assistance Estt. Of Central Instumention Facility 0.00 101910.00

119 Central Assistance Faculty Competance Improvement 0.00 130279.00

120 Participation of Faculty Symposium 4014.00 67357.00

121 Milk Filling & Sealing Machine 0.00 37028.00

122 Soil Characterization & Resourse Management of Acid Soil Reason For Increasing Productivity 1139.00 140628.00

217

123 Breeder Seed Production of Cereals & Pulses, Agri. Branch 0.00 131016.00

124 Experimental Agromet Secvices 0.00 84566.00

125 Central Assistance 0.00 1300768.00

126 Application of Ultra Sonography 0.00 520642.00

127 Coconut contents 0.00 34000.00

128 Prchase of Periodicals, Fisheries College. Ratnagiri 0.00 148815.00

129 College Agril. Engg. Technology 0.00 887675.00

130 Estt. Of Agro Tech. 0.00 127054.00

131 Dev. Of Hybrid Crops 0.00 49657.00

132 NATP on Nutriant Maintenance 0.00 130562.00

133 Construction of ATIC 0.00 1369587.00

134 Research Praposal for Food & Poultry 0.00 38929.00

135 Renovation of Maintenance of Medicinal Plant 0.00 105357.00

136 Training & Visits Schemes, Dapoli 0.00 617635.00

137 N A R P 0.00 671882.00

138 Evolution of Pachvali 25.00 31710.00

139 Std of Tissueculture on Kokam 5393.00 198312.00

140 Std. of Clonal Tissue Culture on Clonal Multiplication 0.00 17903.00

141 Central Farm 0.00 317641.00

142 Irrigation Research 0.00 765637.00

143 Sugarcan Research Scheme 0.00 135416.00

218

144 Network Programme in Hybrid Cashew 0.00 12000.00

145 Horticulture Pasture development, Nileli 29062.00 172752.45

146 AICRP on Oil Palm, Mulde 624305.00 1093123.00

147 Epedinology in Eye Care 0.00 1038970.00

148 Vegetable Research Scheme 0.00 547901.00

149 AICRP on Croping System 5405.00 53211.50

150 ANTP on Dev & Soil & water Conservation Measure & Land Use System for 0.00 226592.00

Substational crop Production in Western Ghats of Coastal Region

151 Renovation of Zonal Research Station, KVK Karjat 206304.00

152 Emprument of krisaithme 3557.17

153 A I C R P, karjat 9440.00 3566316.00

154 A I C R P, karjat 9165.00 2956591.00

155 N A T P , Karjat 0.00 1007847.00

156 N A T P , A I C R P 0.00 299219.00

157 M R F Hybrid Rice, Karjat 0.00 309385.00

158 FLD Pulses 0.00 44109.00

159 FLD IPRD on Rice 0.00 32817.00

160 A I C R P 0.00 13235.00

161 Information Center at Ganpatipule 0.00 1500000.00

TOTAL 56071842.00 5894393.22 3557.17 88012828.25

AICRP Scholarship

219

1 Merrit cum Means Scholarship 48280.00

2 Award of ICAR test 19200.00

3 Award of ANTS Fellowship 9600.00 0.00 9600.00

4 Intership Allownaces 0.00 117245.00

5 Post Matric Scholarship 0.00 7990.00

6 Post Matric Scholarship 0.00 31450.00

7 AICRP Scholarship 0.00 3570.00

Total of AICRP Scholarships 77080.00 0.00 0.00 169855.00

GRAND TOTAL 56148922.00 5894393.22 3557.17 88182683.25

Sd/-

Comptroller


220



Statement of Sponsor Schemes

Name of Schemes Grants Receipts Refund Expenses

1 Testing & Trails of Products 1029000.00

2 Developments of Medical Aero metrical plants 575000.00

3 Lower Agril. Education 1368445.00 23133.55 433490.00

4 Agril. Consultancy & Self Employments 2733340.00

5 Rubbers Development 10055.00

6 Farmers Training 20000.00 16000.00

7 Training on Cashew under konkan Development 270000.00

Time Bound Programmed

8 Training on Social Rural Survey Technique 20000.00

9 Training under EEC project Phase - II 2000.00

10 National Level Seminar on Extension 31000.00

11 All India Level Exhibition on cashew 4000.00


13 Training on Mushroom 12000.00 4000.00

14 Training on Social Forestry Technique 20000.00

15 KKV - RCF Project 350000.00

16 Trip Irrigation 29500.00

17 Construction of Special Exam Room at BVC 31000.00

18 HRA Grants for SRA/JRA 9105.00


20 National Watershed Development Programmed 300000.00 109425.00

21 National Watershed Development Programmed Forestry 0.00 9918.00

22 Organization of Essay Competition 600.00

23 Organization of Kissan Mila 0.00 78.00 100232.00

24 Atomic Energy Deptt. Mumbai 978858.00

25 Pesticides Testing Fees 1220.00 11175.00

26 Crop Administration Production forecast on Cashew 48418.00 98719.00

27 Group Discussion on Mango Hopper 10000.00 21328.00

28 Kokan Vikas Kalbaddha Karyakram 45000.00 90000.00

221

29 Fruit Processing, Mulde 6200.00 69931.00

30 Ornamental Plant Nursery, Mulde 4370.00 103264.00

31 Fruit Processing, Mulde 0.00 8582.00

32 Ornamental Plant Nursery, Mulde 0.00 6595.00

33 Nursery, Mulde 0.00 67000.00

34 Short Term Training Course in Poultry Science 22000.00 21998.00

35 Mali Training Center 13310.00 0.00

36 workshop in the Area of Animal Commodities 0.00 1575.00

37 Summer School 0.00 1575.00

38 Studies on Effect Pre & Post Harvest Mango & Sputa 0.00 4697.00

39 Strengthening of Local Area Network 0.00 478981.00

40 Participation of Faculty in Symposium / Workshop/ Seminar 0.00 6271.00

41 Publication of Agri. Science, Pune 0.00 500.00

42 RCF Extension Project 8696.85 546019.00

43 Demonstration Indiginiars Technique 0.00 16471.00

44 Studies on Factor controlling induction of Sumatra embryo genius 0.00 268348.00

45 Water Conservation Training 0.00 20000.00

46 Social Forest Station 0.00 30000.00

47 Pharmaconitic Studies on Special Drugs 0.00 200000.00

48 Triveni Kalyan Foundation, Mumbai 0.00 7800.00

49 Organization of Kissan Melas by SAU's 78.00 100232.00

50 Plant Biotechnology Canning of Mango 1333.00 171039.00

51 Use of Print Media Technology 107.00 109637.00

52 Participation of Faculty in Symposium 0.00 66695.00

53 Advances in Spices Cultivation 19927.00 57600.00

54 Rain fit Horticulture 22185.00 57600.00

55 Brinjal & Tomato 1405.00 41555.00

56 Field Evolution of Various Production in Paddy & Chilli, Vegetable Scheme 0.00 11090.00

57 Field Evolution of Various Production in Paddy & Chili, Tuber Crop Scheme 0.00 11590.00

58 Under Soil Fertilization 0.00 13701.00

59 NWTRA 1140.50 178404.00

222

60 National Water Conservation Programmed, Mulde 0.00 37339.00

61 Use of SOP on Mango Crops 0.00 45654.00

62 Evolution of Drip Irrigation under Plastic Soil 0.00 69850.00

63 Training on Spices 0.00 5203.00 0.00

64 Training on Post Harvest Technology 0.00 3553.00 0.00

65 Rohane of Folan 0.00 25055.00

66 Excel Industries 0.00 3905.00

67 United Phosphorus 0.00 60700.00

68 UDDP Hybrid 0.00 12821.00

69 UNDP Hybrid 0.00 5600.00

70 Karip 2000 0.00 148066.00

71 Mango Crop Compensation 6000.00 0.00

72 Rakshak Sapla 0.00 8562.00

73 Participation of Faculty Symposium College of Engg 0.00 6271.00

7833903.00 234601.90 8756.00 3996860.00

Sponsor Scholarship

1 Vanashri Award 20000.00 0.00 0.00

2 Marathi Agril. Growth Award 500.00 0.00 0.00

3 M. M Kibe Award 0.00 0.00 4500.00

Total Sponsore Scholarship 20500.00 0.00 0.00 4500.00

Grand Total 7854403.00 234601.90 8756.00 4001360.00

Sd/-

Comptroller


223



Accounts of Pre - Audit Unit

Pre Audit Unit IOR IOR

Issued Received Excess

Pre Audit Unit, Dapoli

Arecanut Research Station Shriwardhan 566000.00 566000.00 0.00

Soil Conservation Reserch Station Awashi 1431000.00 1431000.00 0.00

Trail Cum Demotration Farm Repoli 2012000.00 2012000.00 0.00

Agriculture School Roha 2745000.00 2745000.00 0.00

Agriculture College Dapoli 88006000.00 79006000.00 9000000.00

Central Experimental Station Wakawali 37450000.00 37450000.00 0.00

National Seed Production R/F 0.00 0.00

Estt. Of V. C. office 84230000.00 93230000.00 -

9000000.00

College of Agri. Engg. & Tech.Dapoli 13418000.00 13418000 0.00

ATIC R/F 0.00 0.00

Pre Audit Unit, Dapoli Dapoli 229858000.00 229858000.00 0.00



Pre Audit Unit Mumbai

Veterinary College Mumbai 86902000.00 89665320.00

-

2763320.00

Taraporawala Marine Biological Research

Station, Bandra 3227000.00 2838440.00 388560.00

Regional Agriculture Reseearch Station, Karjat 27606000.00 24163122.00 3442878.00

Khar land Research Station, Panval 9343000.00 8259333.00 1083667.00

Revolving Fund Karjat 0.00 0.00

Revolving Fund Karjat Mashroom Seed 0.00 470000.00 -470000.00

Agriculture Reseach Station Palghar 4529000.00 4800085.00 -271085.00

Pre Audit Unit Mumbai Total 131607000.00 130196300.00 1410700.00

224

Pre Audit Unit, Dapoli IOR IOR


Pre Audit Unit, Ratnagiri

Agriculture School Lanja 4310000.00 4310000.00 0.00

Agriculture Research Station Shirgaon 2147000.00 2247000.00 -100000.00

R/F KVK Shirgaon 325000.00 325000.00 0.00

R/F KVK Shirgaon 0.00 0.00

Fisheries College Shirgaon Ratnagiri 30736000.00 30636000.00 100000.00

Earn & Learn R/F 0.00 0.00

Pre Audit Unit, Ratnagiri Total 37518000.00 37518000.00 0.00



Pre Audit Unit, Vengurla

Regional Fruit Research Station, Vengurla 23000000.00 23000000.00 0.00

Agriculture Research Station , Phondaghat 2434000.00 2434000.00 0.00

Cattle Breeding Farm Nileli 2175000.00 2175000.00 0.00

Mango Research Sub Station, Girye 1627000.00 1627000.00 0.00

Regional Fruit Research Station, Vengurla 0.00 0.00

Agriculture Research Station , Mulde 2660000.00 2760000.00 -100000.00

Revenu Receipts Bank A/C Mulde 0.00

Horticulture Pasture Development 0.00

Vengurla Grand Total 31896000.00 31996000.00 -100000.00

Pre Audit Unit Grand Total 430879000.00 429568300.00 1310700.00

Sd/-

Comptroller


DR. BALASAHEB SAWANT KONKAN KRISHI …mls.org.in/pdf/MahaMandal/DBSKKV2000-01.pdfdr. balasaheb...

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