Final Report Ddk

7/29/2019 Final Report Ddk

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To,

The Member (F)

Prasar Bharti Secretariat,

2nd Floor,

PTI Building Parliament street,New Delhi- 110001.

Dear Sir,

Subject: Internal Audit Report - DDK Fraser Road - Patna

Period from April 2012 to January 2013

In response to Your Appointment Letter No: PB-7-(7)/2011-Fin/2012-13/82 Dated: 03rd

August 2012. We have conducted Internal Audit of DDK Fraser Road, Patna for the Period

of 1st April 2012 to 31st January 2013.

We had carried our Internal Audit Work in the said DDK as per scope of the said Internal

Audit Work as specified in the RFP. Based on our observation and explanation &

Documentary evidence provided to us during our audit process we here by submit our

findings and suggestions for your kind perusals.

Name of Station In-charge : Shri Krishna Dev Kalpit (DDGE)

Sr. No Segment of Report Page No:1 Function & Objective of DDK Patna 22 Maintenance of Financial Records / Books of Accounts 33 Verification of Cash & Bank Books 44 Verification of Advances / Impress to Staff 95 Recording & Collections of Revenue 13

6 Verification of Expenses Voucher 177 Fixed Assets / Capital Work In Progress 188 Maintenance of Inventory / Physical Verification 189 Statutory Compliance ( TDS/Service Tax) etc. 20

Function & Objective of DDK Patna


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The Door Darshan Kendra (DDK) Fraser Road - Patna is headed by the Station Director

Shri Krishna Dev Kalpit (DDGE). It consists of following distinct wings for smooth functioning

of organization:

Programme & Commercial Wing:NAME DESIGNATION CONTACT NO

Shri Krishna Dev Kalpit DDG (IC) -

The Programme & Commercial Wings performs following services for DDK,

Administration and Planning and Production of Programme.

Administration of Commercial Transaction & Revenue Collection

Engineering Wing:

NAME DESIGNATION CONTACT NO

Shri D.K.Srivastava Dy. Director -

This wing is headed by an Deputy Director General Engineer. The main functions of this

wing include Planning of New Projects, Maintenance Aspects of Functional Centers, and

Training etc.

Administration & Finance Wing:


Shri A.K.Jha (AO) -

The Administration & Finance Wings performs following function for DDK,

Administration of Finance for DDK i.e. Disbursements of Expenditure, Office

Administration Expenditure of all the Wings and cash management.

Maintenance and Recording of Financial Transaction of Kendra for Budget &

Accounts.

Administration of Payroll & Salary of DDK Staff.

News Wings:


Shri Puswapant Dy. Director -

This wing is headed by the Dy. Director and main function of this wing is related to

Planning, Procurement and Telecasting of News at Regional level.

Maintenance of Financial Records/ Books of Accounts

As per the Accounting Manual of Prasar Bharati, the following books, records &

registers & Financial Statements must be prepared & maintained at each DDK viz. for


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better control and management of the finance & Budgetary requirement. During our

audit we have observed only following BARE MINIMUM Books of Accounts &

Financial Statements were being prepared & maintained MANUALLYOR IN MICRO

SOFT EXCELLat the said DDK.

Maintenance of Books of Accounts:

Sr. No Books of Accounts /Records Current Actual Status1 Cash Book Properly Maintained2 Bank Book Properly Maintained3 Journal Book Not Maintained4 Sub-Ledger Not Maintained5 General Ledger Not Maintained6 Loan & Advance Register Properly Maintained7 Sundry Debtors/ Creditors Register Not Maintained8 Temporary Advance Register Maintained9 Retrenchment Register Not Maintained

10 Salary /Wages Register Maintained

Maintenance of Financial Statement:

Sr. No Books of Accounts /Records Current Actual Statusi Trial Balance Not Preparedii Receipts & Payments Accounts Maintainediii Income & Expenditure Accounts Maintainediv Balance Sheet Not Prepared

We also observed that, following additional Register has also been maintained by the DDK

office for the better control :-

Cheques Issue Register

Register of TDS Deduction during the periods

Broad Sheet Register

Artist Ledger

We are of the opinion that there is a SUBSTANTIAL GAP between the DESIRED & the

ACTUAL State of Affairs as far as Preparation & Maintenance of Books ofAccounts &

Financial Statements are concerned & there is an urgent need to remove these

deficiencies by ensuring accurate, proper, regular & timely preparation & maintenance of

the aforesaid Books of Accounts & Financial Statements.2.2 Basis of Accounting:

Prasar Bharati Secretarial (PBs) is required to prepare & maintain its Books of Accounts &

Final Accounts as per Accrual Based Double Entry System of Accounting w.e.f. 1.4.2000 &

as such each DDO is also supposed to follow the accrual based double entry system of

accounting only.


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Current Position of Accounting:

But during our audit, it was observed that a very raw form of hybrid basis(mixture of

cash basis & accrual basis) of accounting is being followed in the said DDK as per the

accounting convenience of the concerned staff members of various departments of Said

DDK. Following are some to the process followed by the different departments of DDK

Accounts & Administration Department- Cash Basis of Accounting

Commercial Departments Booked bills monthly basis ( i.e. Accrual Basis of

Accounting)

The main reason for the same is the general lack of knowledge, the desired skill set,

qualification among the accounting staff and infrastructure facilities like proper Accounting

Software for preparation of accrual based double entry system of accounting. The accounts

are being prepared & maintained manually only in excel spread sheets. There is an

immediate need of purchasing & using an ERP Software package at the Prasar Bharati

Secretariat Level as well as at the DDO level

Verification Cash & Bank Book

3.1 Bank Reconciliation Statements:

As per the specified mandate the DDOs are supposed to undertake the Bank Reconciliation

Exercise on Regular Monthly Basis & are required to prepare & send the Monthly Bank

Reconciliation Statements to the PAO concerned.

Current state of affairs:

The DDK Patna maintained following Accounts in State Bank of India Fraser Road Branch

for different purpose of financial Transactions.

Sr. No Account Number Type of Accounts Purpose of Accounts1 32061471176 Current Account-Gen Office Administration Expenditure2 10151350403 Current Account-Gen Staff Salary Payment3 10151350436 Current Account-Gen Deposits of Miscellaneous Receipt

Bank Reconciliation Statements:

The Bank Reconciliation statement of Bank Accounts Number 10151350403 &

32061471176 were being prepared regularly in proper format of BRS and forwarded to

concerned PAO office on monthly basis.

Accounts Number: 10151350436maintained only for the purpose of deposition of

miscellaneous receipt i.e. RTI Fees, Duplication of I Card Fees, License Fees, Training

Fees, etc and after that these amount transfer to PBs Office Delhi.


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But during our audit we observed that, total Credit balance available in this account as

on 11th January 2013 is Rs: 10,32,566/- andbalance of this account were not

transferredsince 11th July 2007 to PBs Office.

Suggestion: It is strongly recommended that, balance lying in this account should be

transfer /collected to/by PBs office as early as possible so that, Interest Loss on Such

should be minimized.

3.2 Long Outstanding Cheques:

We also observed that, some of cheques were issued by the DDK but notpresented

in the bank for collection since very long and entry for such cheques also not

reverse by the DDK office

Following is Year wise summary of Old Outstanding Cheques as on 31st

January-2013.

Salary Account - 010328076791Sr. No Calendar Year No. of Cheques O/s Amount of Cheques

1 2008-2009 255 2,07,104.002 2009-2010 166 1,47,346.003 2010-2011 35 37,929.004 2011-2012 1 3454.005 2012-2013 22 29,09,179.00

Total 479 33,05,012.00

ii. Other than Salary Account- OAE Accounts - 031149414184Sr. No Calendar Year No. of Cheques O/s Amount of Cheques

1 2011-2012 419 5,04,323.002 2012-2013 918 41,21,192.00

Total 1337 46,25,515.00

Suggestion:Considering sizeable amount of outstanding cheques, DDK office must reverse

entry of all the cheques or else all entries should be transferred to Suspense Account and

transaction of this account should be under control of competent Authority so that

probability of fraud would be minimized.

3.3 Cheques Debited Twice Or Wrongly Debited

During The Audit We Obseved That As Per The Records Maintained At DDK SomeOf

Cheques Already Debited Has Been Either Wrongly Debited Or Debited TwiseFrom The

Same Account.The Details Are Given Below :-


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SerialNo.

Date Particular Amount (Rs.)

1 10.11.2003 Double Payment Cheque No. 799452,WhichIs Already Paid On 09.02.02

11608


1500


1000


800

5 23.05.2006 Double Payment Cheque No. 926709 Dated31.03.06

12000

6 16.03.2007 Double Payment Cheque No. 801184,WhichIs Already Paid On 14.1103

3450


525


1000


500


950


700


3900


600


650

15 28.04.2007 Double Payment Cheque No. 162659,WhichIs Already Paid in feb,07

1000


8255


600


10000


10160


7700


6660

22 30.08.2007 Wrong Payment Through Cheque No.223013

30000

23 24.11.2007 Triple Payment Vide Cheque No. 799402Already Paid In Nov,03

950

24 24.11.2007 Triple Payment Vide Cheque No. 799588Already Paid On 14.11.03

700


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400


950


2088


6263


3429


2409


3725


500


1200


69489


1200

Total : 206861

3.4 Surprise Cash Verification:

3.4.1 Surprise Cash Checks were done on dated 26.02.2013 & the physical cash

balance was matching with the cash balance as per cash book.

Following is the summary of Cash Balance available with Cashier:Particulars Amount in Rs:

Cash Balance Including (Imprest & On Account Advance )as perCash Book

635544.00

Physical Cash available with Cashier

Cash Denomination :(1000 * 1 = 1000.00) + (100 * 2 = 200.00) (20 * 1 = 20.00)

(10 * 1 = 10.00 ) + Coin : 8.00

1238.00

Imprest Voucher 57886.00Imprest Cash Balance 114.00

On Account Advance (Vouchers Received For Adjustment) 214434.00Differences 361872.00

The Difference Of Rs: 3,61,872 Is Due To Non Receipt Of On Account Advance

Voucher For Adjustment


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3.3.2 During physical verification of Cash we found that some Postal Order (PO) &

Demand Draft Brought By Trainee Lyieng with Cashier .

Sr. No Particular of Instruments Date of Instruments Amount Rs

1 DD No. 500326 11.02.2013 2247.002 PO- No _ 15F-010097 24.12.2012 10.00

3 PO- No _ 15F-144968 13.02.2013 10.00

4 PO- No _ 15F-010108 13.12.2012 10.00

5 DD No. 187151 04.02.2013 562.00

6 DD No. 151031 28.01.2013 1121.00

7 DD No. 766833 30.01.2013 1685.00

8 DD No. 557154 27.01.2013 1685.00

9 DD No. 504979 23.01.2013 1685.00

10 DD No. 504980 23.01.2013 1685.00

11 DD No. 23118 23.01.2013 1685.00

12 DD No. 557050 23.01.2013 1685.00

13 DD No. 525227 19.01.2013 1124.00

14 DD No. 72666 18.01.2013 1685.00

15 DD No. 496348 22.01.2013 1124.00

16 DD No. 2724 21.01.2013 1685.00

17 DD No. 3898 22.01.2013 1685.00

18 DD No. 961588 18.01.2013 13480.00

19 DD No. 556803 16.01.2013 1685.00

20 DD No. 112444 15.01.2013 1124.00

21 DD No. 556863 18.01.2013 1124.00

22 DD No. 228005 17.01.2013 28645.00

23 DD No. 2697 15.01.2013 1124.00

24 DD No. 889291 17.01.2013 562.00

25 DD No. 889073 04.01.2013 1685.00

26 DD No. 889071 04.01.2013 1685.00

27 DD No. 889072 04.01.2013 1685.00

Total 71925.00

Cash Transactions:


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During our audit we observed that although theoretically cash transactions & payments are

not allowed in DDO & all the payments have to be done through cheques only but practically

only third party payments And Employees Salary are being done through cheques. In Some

Cases payments to the employees & staff members except for Advances & LTC are done

through cash only. The Details Are Given Below:-

Sr. No Date Amount( Rs. )

Name of Party

1 30.04.2012 20000 Shri Krishna Deo Kalpit (S.D)

2 04.05.2012 27000 Mr. A.K. Sharma & Others

3 18.05.2012 24680 D.K.Srivastava

4 16.08.2012 14500 Mr. S.K.Sinha

5 28.08.2012 10500 Vrindavan Sweets & Chat

6 06.11.2012 10664 Ram Plastic House

In our opinion all the expenditure payments (either to staff employees or to third parties)

above Rs 1000/- shall be made through Account Payee Cheques only.

Verification of Advances & Imprest to Staff

4.1 Phenomenon of High Imprest Balances:During our audit, we observed that quite hefty amounts of imprest advances are

being given to staff employees.

Following is the summary of Imprest or advances given to the

staff:

Sr. No Date Of Issue Name Amount

1 04.03.2005 Shri S.K.Singh(AE)

8000

2 28.09.2006 Shri BharatPrasad (FA)

6000

3 16.10.2007 Shri Bhagwan

Thakur (Steno)

500

4 12.11.2007 Shri Om DuttaSingh

(Carpenter)

1000

5 20.11.2008 Shri RajeshKumar Agarwal

(LDC)

200

6 19.08.2009 Shri J.P.Sharma(PEX)

3000


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7 12.01.2012 Shri Atul Kumar(U.D.C)

1000


2000

9 02.02.12 Shri KhaliqueAhmed (L.D.C)

8000


500


2000

12 26.10.2012 Shri VarunKumar Singh

(U.D.C)

2500

Total : 34700

Suggestions:

Above imprest advances should be recovered from the employees or Expense voucher ofthese advances should be obtained from the concerned employees at the earliest.

4.2 Phenomenon of Long Outstanding LTC/TA/TR. TA Advances:

During our verification of LTC/TA Advances we observed that many employees had

received LTC/TA advances from the DDK but not submitted proof of their journey to

office,

Following is the List of Outstanding LTC Advances by the

Employees.

Sr. No Name Amount( Rs. )

Block Year

1 Mr. A.K.Gupta 50000.00 2011-2012

2 Mr. Varun KumarSingh

6000.00 2011-2012

3 Mr. G. Perumel 15000.00 2011-2012

4 Mr. D.K.Srivastava 5000.00 2012-2013

5 Mr. D.K.Srivastava 13500.00 2012-2013

6 Mr. D.K.Srivastava 18000.00 2012-2013

7 Mr. A.K.Gupta 15000.00 2011-2012

Following is the List of Outstanding TA Advances by the Employees.


Date

1 Om Prakash Prasad 2000 03.07.08

2 Mr. Anil Kumar 2500 07.02.11


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3 Mr. Raj Kishore Shah 4200 06.09.08

4 Mr. A.K.Singh 1600 16.09.08

5 Mr. Lalit Kumar 5600 22.10.10

6 Mr. Lalit Kumar 1500 01.02.11

7 Mr. P.K.Jha 5400 04.01.12

8 Mr. P.K.Jha 17000 16.03.099 Mr. P.K.Jha 29000 15.06.10

10 Mr. A.K.Sinha 19980 29.11.11

11 Mr. A.K.Gupta 20000 05.05.11

12 Mr. Sarjun Das 5000 25.11.08

13 Mr. Nand Kumar 5000 25.11.08

14 Mr. Dinesh Prasad 6000 05.09.11

15 Mr. Rakesh Kumar 28000 27.08.10

16 Mr. Raj Kumar Nahar 11000 13.10.11

17 Mr. Raj Kumar Nahar 17000 23.02.12

18 Bharat Kushwaha 37500 14.08.0919 Md. Shabbir Alam 9990 29.11.11

20 G.P.Mishra 9990 29.11.11

21 Mr. Sunil Kumar 9300 07.09.11

22 Mr. Mahesh Lepcha 20250 29.11.11

23 Dhruv Kumar Srivastava 20000 23.03.12

24 K.D.Kalpit 20000 27.04.12

25 K.D.Kalpit 16000 24.05.12

26 K.D.Kalpit 15000 31.07.12

27 K.D.Kalpit 8500 07.09.12

28 A.K.Sharma 8000 08.11.1229 Balram Yadav 5000 23.03.12

30 A.K.Sinha 5000 07.09.12

31 Ajay Kumar 5000 22.08.12

32 Lalit Kumar 15000 11.07.12

33 Gulzari Choudhary 15000 19.07.12

34 Mahesh Lepcha 20000 25.05.12

35 Naveen Kr. Prasad 11000 25.05.12

36 Ravendra Kr. 25000 24.05.12

37 Ravendra Kr. 10000 17.08.12

38 R.K.Naher 10000 24.05.1239 R.K.Naher 5000 12.09.12

40 R.K.Naher 2880 18.05.12

Following is the List of Outstanding TR. TA Advances by the

Employees.


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Date

1 Nasid Ahmed 18000 25.08.08

2 Surendra Prasad 18000 01.09.08

3 Vimlendra Pathak 10000 01.10.08

4 Raj Kumar 30000 08.09.105 A.K.Gupta 50000 01.10.10

6 R.N.Singh 25000 23.09.11

7 C.H.Sharma 50000 29.05.09

8 Bhubneswar Thakur 40000 06.10.09

9 M.K.Thakur 25000 23.09.11

10 Brijesh Kumar 25000 23.09.11

11 R.C.Singh 25000 23.09.11

12 D.N.Trivedi 25000 23.09.11

13 K.D.Kalpit 45000 07.08.12

Suggestion:

As per the policy of Prasar Bharti, when advances are taken,

The Claim should be submitted within one month from the date of return journey In

Case Of (TA,LTC) And In Case Of Tr. TA Six Month From The Date Of Transfer,

if it is not submitted within the stipulated time, outstanding advances will be

recovered in one lump sum and claim will be treated as no advance is sanctioned and

further penal interest @2% over GPF interest on the entire advance from the date of

drawl to the date of recovery will be charged.

We suggest that the above policy to be implemented and penal interest to be recovered

Recording & Collection of Revenue

5.1 Commercial Section:

The Commercial Section of this DDK is engaged in the telecasting of regional program(Produced by In House Producer Or Outside contractor) and Sponsored programme as per

rate specified by the Higher Authority.

During our audit we observed that, following process has been followed by the DDK

5.1.1 Commercial Section for Recording of Revenue.


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For telecasting & Booking of revenue of these programs DDK maintained following Register -

Advertisement / Programme Booking Register

Daily Schedule Register

Q Sheet

On the basis of Programme Booking register DDK booked monthly bills of revenue in

Doordarshan..

5.1.2Collection of Revenue:

All the Debtors directly paid amount to Delhi PBs Office and after payment of such billing

amount intimates to DDK office with relevant transaction trail and on the basis of this

intimation DDK maintained details of collection from the customers.

Loophole in Current system:

In existing system DDK Office have not proper control over timely collection of revenue

from the customer due this tendency out of Rs: 183.09 Lacs debtors, more than 75 % of

them is falling under the category of More than 90 days.

Age wise summary of Outstanding debtors as on 31ST January

2013

Sr.No

Name of AgencyTotal O/s

Amount inRs

Ageing Wise O/s Amount in Rs

Less than 90Days

More than 90Days

1 M/s Lintas India Ltd. Mumbai 101255.00 - 101255.00

2 IPRD (Govt. Of Bihar)2973046.00 - 2973046.00

3 M/s Lintas India Ltd. Mumbai68764.00 - 68764.00

4 Bihar State Child LabourCommission Patna 101124.00 - 101124.00


6 Shradha Suman CreativeArts.

New Delhi189102.00 189102.00 -


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New Delhi126068.00 126068.00 -


New Delhi100281.00 100281.00 -


New Delhi157585.00 157585.00 -

10 Fortune Advertiser Services.New Delhi 51,573.00 51573.00

-

11 Interface Communicating Pvt.Ltd.

Mumbai58736.00 58736.00 -

12 R.K.SwamyBBDO pvt. Ltd,

Chennai78315.00 78315.00 -

13 R.K.SwamyBBDO pvt. Ltd,

Chennai362923.00 362923.00 -

14 Fortune Advertiser Services.New Delhi 240675.00 240675.00 -

15 Fortune Advertiser Services.New Delhi 85955.00 85955.00 -

16 R.K.Swamy Ltd.Chennai 194832.00 194832.00 -

17 R.K.Swamy Ltd.Chennai 49663.00 49663.00 -


New Delhi498541.00 498541.00 -


New Delhi278878.00 278878.00 -


Mumbai5730.00 5730.00 -

21 M/s Redif Mission Pvt. Ltd.Kolkata 258764.00 - 2587640.00


Mumbai106880.00 - 106880.00


Mumbai88598.00 - 88598.00


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Mumbai14063.00 - 14063.00

26 IPRD (Govt. Of Bihar)

367520.00 - 367520.0027 IPRD (Govt. Of Bihar)

1402575.00 - 1402575.00




31 R.K.Swamy Adv.Hydrabad 255951.00 - 255951.00

32 NABAD- Patna862546.00 - 862546.00

33 RBI Mumbai496350.00 - 496350.00

34 M/s Child Birth Spacing565839.00 - 565839.00

35 Alliance Adv.Mumbai 196886.00 - 196886.00

36 RBI OptionMumbai 575766.00 - 575766.00

37 R.C.AroraMumbai 56253.00 - 56253.00

38 Suchna & Jansampark Bibhag1459269.00 - 1459269.00

39 M/s Planning & Dev. Dept.Bihar 39708.00 - 39708.00



42 Result India Comm.16876.00 - 16876.00

43 Good WorkMumbai 7504.00 - 7504.00


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44 Good WorkMumbai 7504.00 - 7504.00

45 LICMumbai 11251.00 - 11251.00

46 LICMumbai 33752.00 - 33752.00

47 LICMumbai 30002.00 - 30002.00

48 LICMumbai 46878.00 - 46878.00

49 LICMumbai 37502.00 - 37502.00

50 LICMumbai 50628.00 - 50628.00

51 LICMumbai 50628.00 - 50628.00




55 M/s Lintas India Ltd. Mumbai 16876.00 - 16876.00

56 Result India Comm. Pvt. Ltd.23877.00 - 23877.00

57 Result India Comm. Pvt. Ltd.28652.00 - 28652.00


New Delhi23877.00 - 23877.00

59 Shradha Suman Creative

Arts.New Delhi 23877.00 - 23877.00

60 Fortune23877.00 - 23877.00

61 Result India28652.00 - 28652.00


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62 R.K.SwamyMumbai 38202.00 - 38202.00

Total 1,83,09,717.00

24,78,857.001.58,30,860.

00

Suggestion:

On the basis of analysis of current system we suggest that , details of collection from the

debtors should be updated as when amount received from the debtors so actual amount

outstanding against each debtors correctly traces and effort for collection initiated on right

direction

Verification of Expenses Voucher

During our audit, we did 100% vouching & verification of all the expenditure vouchers &found that all these were duly accompanied by the supporting bills & were properly recorded

in Respective register.

We have also observed following major irregularities ongoing through verification expenses

voucher

Voucher Sanctioned after completion of 3 Month or More

During our audit, we observed that most of the expenses voucher has been cleared or

sanctioned after completion of 3 month of Bill /Voucher date by the DDK office.

Sr.No

DateAmou

nt(Rs.)

Name ofParty

Monthof

Expenses

Sanctioned

MonthRemarks

115.02.1

21200.0

0Divya

01.05.09

15.02.12 -

215.02.1

21200.0

0Divya

01.05.09

15.02.12 -

315.02.1

21200.0

0Divya

01.05.09

15.02.12 -

4

15.02.1

2

1200.0

0 Divya

01.05.0

9 15.02.12 -

515.02.1

21200.0

0Divya

01.05.09

15.02.12 -

615.02.1

21200.0

0Divya

01.05.09

15.02.12 -

715.02.1

21200.0

0Divya

01.05.09

15.02.12 -

8 15.02.1 1200.0 Divya 01.05.0 15.02.12 -


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2 0 9

915.02.1

21200.0

0Divya

01.05.09

15.02.12 -

1003.04.1

21200.0

0Shil Nidhi

02.04.09

03.04.12 -

11 03.04.12 1200.00 Shil Nidhi 02.04.09 03.04.12 -

1203.04.1

21200.0

0Shil Nidhi

14.04.09

03.04.12 -

1303.04.1

21200.0

0Shil Nidhi

14.04.09

03.04.12 -

1424.02.1

21200.0

0Ashish Ranjan

10.06.09

24.02.12 -

1513.02.1

21200.0

0Rajiv Kr.Srivastav

01.05.09

13.02.12 -

1613.02.1

21200.0

0Rajiv Kr.Srivastav

01.05.09

13.02.12 -

17 13.02.12 1200.00 Rajiv Kr.Srivastav 01.05.09 13.02.12 -

1813.02.1

21200.0

0Rajiv Kr.Srivastav

01.05.09

13.02.12 -

1913.02.1

21200.0

0Rajiv Kr.Srivastav

01.05.09

13.02.12 -

2013.02.1

21200.0

0Rajiv Kr.Srivastav

01.05.09

13.02.12 -

2113.02.1

21200.0

0Rajiv Kr.Srivastav

01.05.09

13.02.12 -

2213.02.1

21200.0

0Rajiv Kr.Srivastav

01.05.09

13.02.12 -

23 13.02.12 1200.00 Rajiv Kr.Srivastav 01.05.09 13.02.12 -

Reimbursement of News paper bills without deduction of 15% Wastage Bill

During The Audit We Observe That News Paper Bills Has Been Rimbursed After Deducting15% Wastage Amount From The Gross Amount.No Irregularities Has Been Found RegardingNews Paper Bills

Fixed Assets / Capital Work in Process

Details regarding Fixed Assets have been properly maintained. We have verifiedFixed Assets received by Administration department during the year on random basis

as on 5th March -2013 as per fixed assets register maintained by the department and

found no variances.

No records were being prepared for recording CWIP of the said DDO so the question

of capitalization of CWIP doesnt arise.


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Maintenance of Inventory / Physical Verification of Inventory

There were three types of Inventory maintained at said DDK at the different location, we

have verified physical stock of all three types of inventory as on 4th March 2013 on random

basis with relevant records maintained by the respective department and found No variance.

Following are the details item regarding physical verification of

Inventory.

Consumables :

Sr. No Name of itemQty as PerRegister

Actual Qty.Difference

Qty

1 Towel 31 31 -

2 Broom Flower 5 5 -

3 Duster 19 19 -4 Neptheline Ball 8 8 -

5 Tea Costal 7 7 -

6 Phenile 7 7 -

7 Shop Case 4 4 -

Stationary :

Sr. No Name of itemQty as PerRegister

Actual Qty.Difference

Qty

1 Paper Pin 5 5 -

2 Tag 55 55 -3 Note Sheet 11 11 -

4 Stappler Pin 41 41 -

5 Guard File 75 75 -

6 Stamp Pad Ink 17 17 -

7 Poker 5 5 -

8 Duplicating Paper 13 13 -

9 Stappler 4 4 -

10 Register 10 10 -

11 Ordinary Refil 24 24 -

12 Jems Clp 15 15 -13 Pen 11 11 -

14 Fax Role 1 1 -

Library :

During Physical verification of Library item we have verified physical items asper register of stock Maintained by the Library and found no variance.


20/22

Statutory Compliances of Service tax /TDS

Service Tax Compliance:

We have verified Service Tax Registers & Other Details for the purpose of claiming Cenvat

Credit of Service Tax were being prepared during the audit period and found following

irregularities

DDK Office has not followed reverse mechanism for service tax paid on Security

Service & Travelling Services as per notification no: 30/2012 Service Tax issued

by the Department of Revenue.

Total of Rs: 20.12.00 Lcas Transportation Charges paid to M/s ITDC during the

audit period, service tax amount is already included in bill amount but DDK office

has not obtained CENVAT Credit of such service Tax.

Suggestion:

To availed /utilized CENVAT Credit of Service Tax paid DDK office must Maintain Or Retain

invoice as per service Tax rules.

9.2 TDS Compliance:

We have verified TDS deduction register maintained by the DDK Office for Salary & Other

Salary Expenses, & TDS Challan. No Acknowledgement Of Return Of First, Second & Third

Quarters Are Found.In Some Of The Cases We Found That TDS Has Been Deducted From

The Bank Book But No Entry Found IN The TDS Challan Register.

We also observed that, on some expenses DDK Office not deducted TDS.The Details Are

Given Below :-

Sr.

No.

Date Party Amount(Rs) Remarks

1 08.06.201

2

Krishna Consultancy 28500 TDS Has Been

Deducted Inclusive Of

Service Tax

2 19.06.12 M/s Pranav Motion Picture 33600 No TDS Has Been

Deducted


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3 06.07.12 BECIL 106920 TDS Of Rs 9937 Has

Been Deducted In

Bank Book But

Amount Has Not

Been Deposited4 06.07.12 Shtyam Shivam Enterprises 180150 TDS Of Rs 3609 Has

Been Deducted In

Bank Book But

Amount Has Not

Been Deposited

5 23.08.12 Munna Agency 42000 TDS Of Rs 840 Has

Been Deducted In

Bank Book But

Amount Has Not

Been Deposited.

6 27.09.12 Nibha Shrivastava 4000 TDS Of Rs 2000 Has

Been Deducted In

Bank Book But

Amount Has Not

Been Deposited

7 27.09.12 Anjani Kr. Sinha 5600 TDS Of Rs 2400 Has

Been Deducted In

Bank Book But

Amount Has Not

Been Deposited

8 27.09.12 Kishuear Jabeen 6400 TDS Of Rs 2400 Has

Been Deducted In

Bank Book But

Amount Has Not

Been Deposited

9 05.10.12 Raj Kishore Sharma 29810 TDS Of Rs 596 Has

Been Deducted In

Bank Book But

Amount Has Not

Been Deposited

10 29.10.12 Shanti Hiranand 28272 TDS Of Rs 2830 Has

Been Deducted In

Bank Book But


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Amount Has Not

Been Deposited

11 17.12.12 Arjun Choudhary 2430 TDS Of Rs 486 Has

Been Deducted In

Bank Book But

Amount Has Not

Been Deposited

12 31.12.12 Umesh Kr. 3800 TDS Of Rs 2350 Has

Been Deducted In

Bank Book But

Amount Has Not

Been Deposited

13 31.12.12 Tanwi Tejaswini 5600 TDS Of Rs 2820 Has

Been Deducted In

Bank Book But

Amount Has Not

Been Deposited

14 24.01.13 Tanwi Tejaswini 5600 No TDS Has Been

Deducted

We are thankful to the station director and the other staff members for

their kind co-operation during the audit.

For Sushil Jeetpuria & Co.Chartered Accountants

Mayank MohankaPartner

Final Report Ddk

Documents

Transcript of Final Report Ddk