Rajasthan Grameen Aajeevika Vikas Parishad Public...
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Raj a s t h a n G r ame en A aj eev i k a V i k as Pa r i s ha d (R R L P Pr o j ec t ) STA T UT O R Y A UD IT RE P OR T FOR THE Y EA R END E D 20 17 - 18 Public Disclosure Authorized Public Disclosure Authorized Public Disclosure Authorized Public Disclosure Authorized
Transcript of Rajasthan Grameen Aajeevika Vikas Parishad Public...
Rajasthan Grameen Aajeevika Vikas Parishad
(RRLP Project)
STATUTORY AUDIT REPORT FOR THE YEAR ENDED 2017-18
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£XTR£NAL AUDIT REPORT
RAJASTHAN 6RAM£EN AAJ££"IKA "IKAS PARISHAD
RAJASTHAN RURAL LIVELIHOOD
PROJECT (RRLP)
PERIOD:- APRIL 2017 TO MARCH 2018
CONDUCTED BY
AEiARWAL &. DHANDHANIA CHARTE.RE.D ACCOUNTANTS 204,EMPIRE STATE BUlL.DlNEi, RlNG ROAD,SURAT-395002
EMAlL:SANJA'[email protected]
Rajasthan Grameen Aajeevika Vikas Parishad(RRLP) Third Floor, RFC Block, Udyog Bhawan, Tilak Marg, Jaipur, Rajasthan
Phone no. 2227011, 4259900, Fax-2227723
M/s AGARWAL & DHANDHANIA 204, Empire State Building, Ring Road, Surat - 395002
This representation Letter is provided in connection with your audit of the Project Statements of the Rajasthan Rural Livelihoods Project under Credit No. 4859 for the year ended on 31st march 2018 for the purpose of expressing an opinion as to whether the financial statements give a true and fair view of the financial position of the project as of RRLP and of the sources and uses of funds for the year then ended. We acknowledge our responsibility for the fair presentation of the financial statements in accordance with the basis of accounting followed by the RGAVP, and we confirm, to the best of our knowledge and belief, the following representation made to you during your audit:
• The project financial statements are free of material misstatements, including omissions. • Assets shown on the project balance s~eet exist, are owned by the project, and are used solely
for project purpose. • Project funds have been used for the purpose for which they were provided. • Project expenditure are eligible for financing under the Guidelines. • There have been no irregularities involving management or employee who have a significant role
in internal control or that could have a material effect on the project financial statements. • The Management has taken proper and sufficient care for safeguarding the assets of the
Company for preventing and detecting fraud and other irregularities. • Procurement has been done as per the agreed procedures. • We have made available to you all books of account and supporting documentation relating to
the project. • We have made available to you all procurement documents relating to the project. • All complaints received and subsequent correspondences thereof have been made available. • The project has complied with the conditions of all relevant financial management and
Procurement Manual and the COM.
\J~ '----H-"tf 1- State Mission Director
RGAVP
~--- Fin an ci a I Advisor RGAVP
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AGARWAL & DHANDHANIA Chartered Accountants
To The State Mission Director, Rajasthan Grameen Aajeevika Vikas Parishad 3rd Floor, RFC Block, Udhyog Bhawan, Tilak Marg, Jaipur
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Sir,
Sub: External Audit report of RRLP for the period April 17- March 18
In reference of our audit agreement, we are pleased to submit External Audit Report, Executive Summary, and Action taken Report of previous pending para, Suggestions on operations. These includes as follows:
1) SPMU JAIPUR 8) DPMU CHURU 15) DPMU TONK
2)DPMU PRATAPGARH 9) DPMU RAJSAMAND 16) DPMU DAUSA
3) DPMU BANSWARA 10) DPMU DUNGARPUR 17) DPMU BIKANER
4) DPMU CHITTORGARH 11) DPMU KOTA 18) DPMU SAWAI MADHOPUR
5) DPMU DHOLPUR 12) DPMU BUNDI 19) DPMU JAIPUR (Resource Cell)
6) DPMU KARAULI 13) DPMU BARAN 20) DPMU BHILWARA
7) DPMU UDAIPUR 14) DPMU JHALAWAR
Our coverage area includes report on verticals namely, Block office, cluster level federation, self help groups also.
The observations/shortcomings as noticed during our audit course had been discussed and brought to the knowledge of the concerned authorities.
Kindly acknowledge the receipt.
Thanking you For Ag~"'""-' & Dhandhania Chart re
CAAi (Partner) M.No. 111062
204, Empire State Building, Ring Road, Surat, Gujarat-395002
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INDEX
Sr.No Particulars Page No.
1 Introduction of Protect 2 Inda endent Audit Re ort 3 Consolidated Balance Sheet, Income and
Ex enditure Statement & Notes of accounts 4 5 6 7 Action taken Report on previous External
Audit endin Para
AGARWAL & DHANDHANIA Chartered Accountants
RAJASTHAN GRAMEEN AAJEEVIKA VIKAS PARISHAD (RGAVP), JAIPUR RAJASTHAN RURAL LIVELIHOOD PROJECT (RRLP) MANAGEMENT LETTER FOR THE YEAR 2017-2018
SECTION - I
1.1 INTRODUCTION
The audit of Rajasthan Rural Livelihoods Project (hereinafter referred to as 'RRLP'), an International Development Association (hereinafter referred to as 'IDA') assisted project funded in terms of credit no. 4859-IN has been carried out by "M/s Agarwal & Dhandhania, Chartered Accountants, Surat, Gujarat (hereinafter referred to as 'AGARWAL & DHANDHANIA') for the year 2017-18.
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The Ministry of Rural Development and Panchayati Raj, Government of Rajasthan (hereinafter referred to as 'RDPR') is executing the 'RRLP' project through "Rajasthan Grameen Aajeevika Vikas Parishad (hereinafter referred to as 'RGAVP')", a society registered under The Rajasthan Societies Registration Act, 1958.
1.2 PROJECT BACKGROUND
Recognizing the need for continued action for promoting livelihoods in the state, Government of Rajasthan through 'RGAVP' is implementing a follow on project (referred to as RRLP) to the District Poverty Initiative Project (DPIP) implemented during the period 2000-2007.The 'RRLP' project is being implemented in 18 districts of Rajasthan, namely Baran, Bhilwara, Bundi, Banswara, Bikaner, Chittorgarh, Churu, Dausa, Dholpur, Dungarpur, Jhalawar, Karauli, Kata, Pratapgarh, Sawaimadhopur, Rajsamand, Tonk and Udaipur over a period of five years which is further extended by world bank mission for the period from November 1, 2016 to October 15, 2018.
For implementation of 'RRLP' project, an independent society has been set up namely "Rajasthan Grameen Aajeevika Vikas Parishad" which provides overall direction to the project. The society has a three tier structure under Governing Council and Empowered Committee and is headed by a State Mission Director. The program management units have been set up at three levels i.e. State, District and PFT level. The State Project Management Unit (SPMU) has the responsibility for management and implementation of mission strategies. The District Project Management Unit (DPMU) is responsible coordination, managing, supervising and supporting the project implementation. The PFT are the primary implementation Unit within the overall project structure.
AGARWAL & DHANDHANIA Chartered Accountants
1.3 BRIEF BACKGROUND OF THE PROJECT
Project Name : Rajasthan Rural Livelihood Project (RRLP)
Project Period : Project Preparation Facility: atn October 2009 - 31st March 2011 Project Period: 24th May 2011 - 31st October 2016 Extension Period: 1st November 2016 - 15th October 2018
Implementing Agency : Rajasthan Grameen Aajeevika Vikas Parishad (RGAVP)
Amount of Fianacing : Original: 106,700,000.00 ( expressed in SOR)
Revised: 80,700,000.00
1.4 OBJECTIVES OF THE PROJECT
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The objective of Rajasthan Rural Livelihood Project (RRLP) is to enhance the economic opportunities, access to basic amenities and participation in community decision making for the poor, with a focus on women and marginalized groups in 18 targeted districts of Rajasthan. The objective is to be achieved through support under five broad components as detailed under:
(i) Institution Building and Social Empowerment
(ii)
The objective of this component is to help the poor mobilize themselves into Self Help Groups (SGHs) and gradually develop their own capacity to initiate and expand sustainable livelihoods activities.
Community Investment Support
(iii)
(iv)
(v)
The objective of this component is to support asset creation of SH Gs and their federations and identify and support innovative approaches to improve the livelihoods of the rural poor.
Skills Development and Livelihood Promotion
The objective of this component is to support beneficiaries to capture new employment opportunities through the establishment of a structured mechanism for skill development and job creation.
Climate Change Adaptation
The objective of this component is to develop and implement drought adaptation mechanisms and institutional models, at the state, district, and local level, for a more effective delivery of assistance to drought-affected communities through improved coordination and leveraging programs, currently delivered by the Government of Rajasthan.
Project Implementation Support
AGARWAL & DHANDHANIA Chartered Accountants
1.5 FUNDING MODALITIES
The flow of funds is depicted through a flow chart as given below:
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AGARWAL & DHANDHANIA Chartered Accountants
SECTION - II
2.1 SCOPE OF AUDIT
>- To ensure that World Bank receives adequate independent, professional audit assurance that the proceeds of the credit were used for the purposes intended that the PFS are free from material misstatement, and the terms of the legal agreements were complied with in all material respects.
>- The key objectives of the Project's external audit are to give an opinion whether:
• the PFS give a true and fair view of the financial position of the Project at the end of the period under audit, and of the sources and applications (including expenditure) of project funds for that period;
• the Project funds were utilized for the purposes for which they were provided;
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• expenditures are eligible for financing under the Project and these were exclusively financed through the Project funds and funds have been received by RRLP for incurring these expenditures;
• expenditure reported in the Interim Unaudited Financial Reports (IUFR) are in agreement with the books of account and the IUFRs can be relied upon to support applications for withdrawal of Credit, and adequate documentation has been maintained to support these claims;
• Procurement has been carried by RRLP in line with the agreed procedures as detailed in the Project legal agreements and the Procurement Manual; and
• the Project has an adequate internal control system (including its continuing implementation and effectiveness) and adheres to the provisions of the project legal agreements, the Financial Management, Procurement and Operations Manual in all material aspects.
> The Project's books of accounts provides the basis for preparation of the PFS and are established to reflect the financial transactions in respect of the project as maintained by the project implementing agency, RGAVP at the State Project Management Unit (SPMU), District Project Management Units (DPMU) and Project Facilitation Teams (PFT) .
};> The audit has been carried out in accordance with the Standards of Auditing issued by the Institute of Chartered Accountants of India (ICAI). Accordingly we had considered the materiality when planning and performing the audit to reduce the risk to an acceptable level that is consistent with the objectives of the audit. While the primary responsibility for prevention and detection of fraud and error or =--=-.. ensuring that the project funds are used for purposes as required in the agreements, rests with both those charged with governance and the mana
AGARWAL & DHANDHANIA Chartered Accountants
of RGAVP, in planning and performing the audit procedures and evaluating and reporting the results thereof to reduce the audit an acceptably low level, we had considered the risks of misstatements in the financial statements resulting from fraud and error, as required by Standard on Auditing 240. The Auditor's Responsibilities to consider Fraud and Error in an Audit of Financial Statements issued by the ICAI.
);>, Expenditure is incurred against the funds released by the Government of Rajasthan, which is received from the World Bank through Government of India by covering the Project cost. A quarterly Interim Unaudited Financial Report (IUFR) based on actual amounts spent under various interventions is sent to Government of India and the World Bank.
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);>, The scope of the audit covers such applied tests of accounting records, internal checks and control and other necessary audit of the accounts as per general principles and standard of audits of the Institute of Chartered Accountants of India (KAI). While conducting the Audit, attention was given to the following:
• Funds have been used in accordance with the condition of the relevant financial norms and financial regulations with due attention to economy and efficiency, and only for the purpose for which the financing was provided.
• Generally accepted accounting principles are followed by all accounting centers under RRLP in a consistent manner.
• Goods, works and services financed have been procured in accordance with relevant provisions of the procurement procedure prescribed for the purpose. Proper documents, namely, purchase orders, tender documents, invoices, vouchers, receipts, pay bills, TA bills etc. are maintained and linked to the transactions and retained till the end of the project.
• All necessary supporting documents, records and accounts have been kept in respect of all project transactions reported through the IUFR. Clear linkages exist between books of accounts and reports presented to the Government of Rajasthan and the World Bank.
• The expenditures claimed through IUFRs are eligible within the legal agreements and the extent to which the IUFRs can be relied upon as a basis for reimbursement. Where ineligible expenditures were identified as having been included in withdrawal applications and reimbursed against, these have been specifically reported by us.
• Expenditure incurred under RRLP project is strictly in accordance with the financial norms or any other clarifications issued from time to time.
• An assessment of the adequacy of the project financial management systems,
reliability of accounting systems, data and financial reports; p
AGARWAL & DHANDHANIA Chartered Accountants
verification and reconciliation procedures; methods of remedying weak control or creating controls in areas in where they are lacking.
• The reconciliation of Bank Statements and review and follow up of old outstanding/unusual entries was undertaken by us.
• Status of audit compliance of previous audit objections raised was verified and the observations still persisting have been included by us under Action Taken Report section, which has been prepared on exceptional reporting principles.
2.2 Limitations of Audit
Limitations of 'AGARWAL & DHANDHANIA' in carrying out the assignment as per scope of work are as under:
};:- 'AGARWAL & DHANDHANIA' has restricted the scope of work to 'Terms of ') Reference' on!y.
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>- 'AGARWAL & DHANDHANIA' has undertaken the audit in accordance with generally auditing standards, guidelines issued by Institute of Chartered Accountants of India.
>" In performing review and verification, 'AGARWAL & DHANDHANIA' has relied entirely on:
• Financial and expenditure report/ details provided by Management.
• Financial information provided by the concerned project officials.
• Other information, schedules, reports and explanations as given to us during and in connection with our audit.
• Report includes comments on those accounting issues/ accounting policies, which are material and are not in accordance with the applicable Generally Accepted Accounting Principles (GAAP) generally acceptable in India.
0 'AGARWAL & DHANDHANIA' has assumed genuineness of all the documents and signatures thereon as if they were originals and also that the copies confirm to the originals.
• Transactions and events which are not recorded and which were not disclosed to 'AGARWAL & DHANDHANIA' may not have been identified in the procedure.
>" The working papers prepared in conjunction with the work are the property of the firm, constitute confidential and proprietary information and will be retained by 'AGARWAL & DHANDHANIA' in accordance with Firm's internal policies and procedures.
>" 'AGARWAL & DHANDHANIA' has no responsibility to update the report for and circumstances occurring after the date of report .
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AGARWAL & DHANDHANIA Chartered Accountants
The draft observations for each DPMUs and SPMU covered by us was circulated to the concerned office/s against which the response to the extent furnished have been considered by us and incorporated in the management letter against each observations. In case response has not been furnished then the said fact has been reported against each observation in the Management Letter.
> This report is for the year 2017-18 and is confidential being for use only to whom it is issued. It must not be quoted, cited, copied, disclosed or circulated, or referred to in correspondence or discussion with any other person or made public except to a person to whom it is issued.
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AGARWAL & DHANDHANIA Chartered Accountant
Independent Auditors' Report
To The Governing Body of Rajasthan Grameen Aajeevika Vikas Parish ad ( RGAVP) Jaipur, Rajasthan
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Report on the Financial Statements
We have audited the accompanying financial statements of Rajasthan Rural Livelihoods Project (RRLP) (financed under World Bank credit No. 4859-IN) being implemented by Rajasthan Grameen Aajeevika Vikas Parishad (a society registered under the Rajasthan Societies Registration Act, 1958) which comprise the Balance Sheet as at March 31, 2018, the Income and Expenditure Account, the Receipts and Payments Account for the year ended and a summary of significant accounting policies and other explanatory information.
MANAGEMENTS RESPONSIBILITY FOR THE FINANCIAL STATEMENTS
Management is responsible for the preparation of these financial statements that give a true and fair view of the financial position and financial performance of the society in accordance with Rajasthan Societies Registration Act, 1958. This responsibility includes the design, implementation and maintenance of internal control relevant to the preparation and presentation of the financial statements that give a true and fair view and are free from material misstatement, whether due to fraud or error.
AUDITORS' RESPONSIBILITY
Our responsibility is to express an opinion on these financial statements based on our audit. We conducted our audit in accordance with the Standards on Auditing issued by the Institute of Chartered Accountants of India. Those Standards require that we comply with ethical requirements and plan and perform the audit to obtain reasonable assurance about whether the financial statements are free from material misstatement.
An audit involves performing procedures to obtain audit evidence about the amounts and disclosures in the financial statements. The procedures selected depend on the auditor's judgement, including the assessment of the risks of material misstatement of the financial statements, whether due to fraud or error. In making those risk assessments, the auditor considers internal control relevant to the Society's preparation and fair presentation of the financial statements in order to design audit procedures that are appropriate in the circumstances, but not for the purpose of expressing an opinion on the effectiveness of the society's internal control. An audit also includes evaluating the appropriateness of accounting policies used and the reasonableness of the accounting estimates made by management, as well as evaluating the overall presentation of the fina~~~ statements.
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AGARWAL & DHAN DHANIA Chartered Accountant
We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our audit opinion.
OPINION
In our opinion and to the best of our information and according to the explanations given to us, the accompanying financial statements give a true and fair view of the financial position of Rajasthan Rural Livelihood Project (RRLP) for the year ended March 31, 2018 in conformity with the accounting principles generally accepted in India.
Emphasis of Matter
Without qualifying our opinion, we draw attention to:
A. Notes to Financial Statements
1. Debit/ Credit balances are subject to reconciliation and confirmation.
2. Non-allocation of project implementation expenses amongst RRLP and NRLM/NRLP projects but charged entirely to RRLP project.
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Observations comments as contained in Management Letter
Our observations/ comments, as contained in the attached Management letter wherein internal control system on certain areas needs to be further strengthened including certain issues pertaining to non-compliances with statutes. The key issues are as under:-
a) Statutory dues of 4.85 lakhs towards TDS and Rs. 1. 98 lakhs for GPF/ ESI were not deposited. Moreover there were delays/ non availability of TDS returns and incorrect TDS returns filed in few cases.
b) Material departure from the internal control policies was brought to attention, specifically in relation to:
i. Maintenance of financial records due to non-preparation of vouchers in Tally on real time basis, non-mentioning of narration on the vouchers, accounting staff not adequately trained for working in Tally, lack of control over processing of vouchers and the manuals not followed properly. Further, supporting in case of expenses incurred on training and workshop were not adequate;
ii. lack of control over monitoring of funds released to Self Help Groups (SHGs) through CLFs was observed and also non compliance of various provisions/ criteria stipulated in Community operational Manual (COM) and Panchsutra, non receipt of utilization certificates from SH Gs etc.;
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attendance and leave records for employees/ consultant/ PFTs/ contractual staff deployed through placement agencies were not properly maintained;
non-recovery/ non-adjustment of advances of Rs. 2460.34 lakhs given to consultants/ staff/ RSLDC/ Other Agencies and also not adjusting the advances timely;
procurement procedures relating to receipt of quotations from a vendor in multiple names, non-compliance of laid down procedure, non-specifications of material, variations in rates, purchase effected at excess rates than MRP were noted in certain cases, which could result in revenue leakage;
Report on Other Matters
With respect to Interim Unaudited Financial Reports (IUFRs) submitted to the World Bank, it was noted that the basis for consolidation of IUFRs submitted to the World Bank was not verified to us nor tallied with books of accounts and therefore we cannot comment on the accuracy of the same.
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All terms and conditions as laid down under the relevant financing agreements(loan agreement and project appraisal document) have been met and the legal covenants mentioned in the financing agreement have been complied with other than non-payment of commitment and service charges payable to World Bank on unwithdrawn financing and withdrawn balances respectively. Further, a progress report reporting on project activities is to be submitted to the World Bank half yearly. However, the said report was not verified to us.
AGARWAL & DHANDHANIA Chartered Accountant
c) The salient irregularities found during audit is summarized as below -
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Particulars Amount(Rs.) Para reference of management
report Concerned person left the office still 99,768 8 advances outstandinq Hotel bills having same booking ID 40,577 17 which seems fake Demand of income tax including Penalty 8,70,364 2.1 u/s 234E of income tax act related to late filina of TDS return TDS Deduction But Deposited after due 4,58,036 2.2 date Bills on which TDS was not deducted 34,97,174 2.3 Short Deduction of TDS 8 041 2.4 Non Recoverv of TDS 6 94,271 2.5 Long outstanding departmental 2,17,83,159 8 advances EMO/SD which is lying long outstanding 1,43,100 16 after completion of tender Vouching observation 39,44,660 6
Thanking You /J#:-1«.Wal & Dhandhania
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Reconciliation of Claimes to Total Application of funds Name of the project: Rajasthan Rural Livelihood Project
Loan/Credit No. 4859-IN Reconciliation of Claimes to Total Application of funds
Report for the year ended March 2017
Bank Funds Claimed during the year (A) providing details of claim numbers, dates and amounts
Total expenditure made during the year (B) (Refer Annexure 'A' enclosed)
Less: Ineligible expenditure ( C)
Expenditure not Claimed (D)
Add: Expenditure Claimed for P.Y. (D1)
Total Eligible expenditure Claimed (E)= (B)- (C ) (D) + D1)
World Bank Share@ 88.50 ¾ of (E) and (F)
Amount (Rs. 000) Schedules C.Y. 2017-18 2016-17 2015-16 2014-15 2013-14 2012-13 2011-12 Project to date
1903938 20,43,097 13,48,045 6,75,594, 539177 82266 4606 4692785
1737086 2589652 1676712 859682 615931 141043 7473 5890493
176248 590504 309436 155939 59639 52947 4860 1173325
590504 309436 155939 59639 52947 4860 2591 585412
2151342 2308584 1523215 763383 609239 92956 5204 5302581
1903938 2043097 1348045 675594 539177 82266 4606 4692785
Annexure-'A'
RGAVP- RRLP Project
Reconcilation of expenditure as per IUFR & Audited Financial Statement of the year 2017-18
Particulars Amount in Rs.(000)
Expenditure as per Income & Expenditure Amount including deprecition l, 763,430,358.12
Less- Depreciation 0
Add:- Fixed Assets purchased during the year 15,91,580
Less-Advance Paid During the earlier years for purchases of fixed assets considerd in funding last year, now adjusted O
Cash Outflow on account of expenditure/ advance as per audited financial statement 1,765,021,938.12
Less- Expenditure under reported in IUFRs During ther year 2017- 18 (sec reconcilatior. enclosed) 27,935,938.12
Expenditure as reported in IUFRs 1,737,086,000.00
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RGAVP-RRLP Project(2017-18} Expenses-Pre Audit Expenses-Post Expenses- diffrences (As per IUFR} Audit(As per Audited between IUFR and
Particular Data) Audited Data
Project Implementation Support 14,42,45,000 114,253,764.12 (29,991,235.88}
Institution Building and Social Empowerment 48,27,35,000 499,029,270 16,294,270
Skill Development & Employment Promotion 17,10,41,000 201,186,944 30,145,944
Community Investment Support 93,90,65,000 948,960,380 9,895,380
Climate change Adaption 0.00 0.00 0.00
Total 1,737,086,000.00 1,763,430,358.12 26,344,358.12
Add: Fixed assets addition 15,91,580 15,91,580
Less-Adjustment of fixed assets advances
Outflow Of cash 1,737,086,000.00 1,765,021,938.12 27,935,938.12
Expenses reported in IUFR 1,737,086,000.00 1,737,086,000.00
Expenses over/(under) stated in IUFR (2,79,35,938.12) 12 8.12) . ~~- ~~~ r/1' ' It;; -
L l l l l (_ (_ (_ (. (., (. L L, L, l., .._, I._,._, V...),:.) ~ ..) J J J RAJASTHAN GRAMEEN AAJEEVIKA VIKAS PARISHAD • RAJASTHAN RURAL LIVELIHOOD PROJECT
(Registered Under The Rajasthan Societies Registration Act, 1958) 3rd Floor, RFC Block, Udhyog Bhawan, Tilak Marg, Jaipur
Balance Sheet As At 31st March. 2018
LIABILIT1ES As at 31st March, As at 31st March,
ASSETS As at 31st March, As at 31st March,
2018 IRs.l 2017 (Rs.l 2018(Rs.) 2017 (Rs.) Fund Account from GoR {uns11ent balance} Axed Assets (Schedule 'A' endosed) Opening balance 63,60,83,604.05 53,50, 73,431.24 Gross Block 3, 79,30,870.55 3,63,39,290.55 Add: Fund received during the year 2,00,00,00,000.00 2,66,00,00,000.00 (Less): Accumulated depreciation (49,12,707.19) (49,12,707.19) Add: Miscellaneous Income 2,04,997.00 1,08,233.78 Net Block 3,30,18,163.36 3,14,26,583.36 Add: Interest on saving bank 93,70,445.00 1,45,52, 735.25 (Less): Transfer to Income & Expenditure account (1,76,34,30,358.12) (2,56,33, 73,835.22) Current Assets (Less): Transfer to Capital Fund Account (15,91,580.00) (1,02, 76,961.00) Cash & bank balances
88,06,37,107.93 63,60,83,604.05 Cash in Hand 3,921.00 7,010.00 Ca11ltal Fund Account Balances with banks: (created to the extent assets capitalised) -Saving bank 31,13,14,423.05 34,79,29,455.76 Opening balance 3,14,26,583.36 2,11,49,622.36 -Current account
Add: Transferred from Fund account 15,91,580.00 1,02, 76,961.00 -Personal Deposit Account maintained with GoR Treasury 32,38,25,000.00 7,65,000.00 Fund-In-Transit 1,16,91,818.00 2,00,00,000.00
(Less): Transferred from Income & Expenditure account - 64,68,35,162.05 36,87,01,465. 76 3,30,18,163.36 3,14,26,583.36 Loans & Advances
Advance to vendors/ others 1,26,65,476.00 3,86,97,590.00 Current Uabllltles Advance to employees 6,11,473.00 28,27,536.00 Security Deposit/ EMD - vendors 17,11,766.41 8, 76,541.00 Security deposit/EMO- (Including State Govt. treasury) 4,23,128.00 4,11,328.00 Payable to State Govt. Treasury 400.00 400.00 Receivable from GOR towards Purchase of Assets 11,911.00 11,911.00 Advance from State Govt. Treasury 7,83,349.00 7,83,349.00 Advance to NRLM project 1,77,13,080.00 41,74,123.00 Advance from NRLP Project 1,56,660.00 1,06,286.00 TDS Receivable 6, 73,670.00 6,60, 710.00 Salary deductions 1,98,173.71 1, 79,095.71 SPMU Advance (Maintained in seprate a/c) 85,000.00 1,00,000.00 Tax Deduction at Source 4,85,396.00 4,52,603.00 Advance to RSLDC 16,07, 70,050.00 21,36,25,600.00
Payable to Rajasthan Skill & Livelihoods Development Corporation (RSLDC) 83,260.00 83,260.00 Advance to Community Level Federation (CLF) 2,26,04,364.00 1,17,39,190.00 Payable to vendors 26,114.00 26,114.00 Advance to Financial Institution 9,60,000.00 27,500.00 Refund of unutilized grant of DPIP project 3,39, 739.00 3,04,012.00 Advance to RSETI 6,62,869.00 Payable for patrakar kalyan kosh (PKK) 66,545.00 Advance to CLF (For Sanitary Napkin Project) 13,13,468.00 2,25,000.00 Payabl to Jaipur DPMU 6,06,166.00 Advance to MKSP 42,30,549.00 - Schlorship from LIC for SHG 1,90,200.00 1,90,200.00 Advance to SIDS 44, 71,758.00 Payable to Staff 68,256.00 1,80, 765.00 Advance to Resource Agency 1,64,39,632.00 Fund Received from Haryana Govt. 9,53,048.00 9,53,048.00 Advance to Resource C•II 3,00,000.00 Fund Received from RSEB for Sanitary Napkin Project (CSR Activity) - 8,14,000.00 Payable to Dungerpur 24,085.00 . Fund received from BARAN for cadre payment 20,000.00 - Fund Received from BIOFUEL Authority 38,25,000.00 7,65,000.00
SIGniflcant Accounting Policies and Notes to Accounts forming part of the Balance Sheet enclosed
92,31,26,884 .41 67,32,91,406.12 92,31,26,884.41 67,32,91,406 .12
For and on behalf of the Rajasthan Grameen Aajeevika Vikas Parishad
__Q_ ~e, Financial Advisor
c=a~~. State Mission Director
~7_ Place: Jaipur Date: 9 ::Ye0t "'\ Zol,
Partner Membership No.1110
RAJASTHAN GRAMEEN AAJ EEVIKA VIKAS PARISHAD - RAJASTHAN RURAL LIVELIHOOD PROJECT (Registered Under The Rajasthan Societies Registration Act, 1958)
3rd Floor, RFC Block, Udhyog Bhawan, Tilak Marg, Jaipur
Income & Expenditure Account for the year ended 31st March, 2018
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For the year For the year For the year For the year EXPENDITURE ended 31st March, ended 31st March, INCOME ended 31st March, ended 31st March,
2018 (Rs.) 2017 IRs.l 2018 IRs.l 2017 (Rs.) Project lm11lementatlon Su1111ort Transfer from Fund 1, 76,34,30,358.12 2,56,33, 73,835.22 Salary 3,00,98,414.00 4,25,95,715.75 account from GoR Contractual Payments (Salary) 3,58,98, 769.00 3,24,07,286.00 Travelling Allowance 77,61,695.00 72,45, 768.22 Medical Expenses (Employees) 1,02,795.00 3,42,367.00 Office Expenses 78,27,598.00 60,74,217.69 Telephone 18,06,669.00 18,59,482.00 Office Rent 51,06,960.00 64,13,005.00 Printing & stationery 26,86,305.00 26,15,587.00 Vehicle Hiring 62,43,469.00 72,36,274.00 Vehicle Repair & Maintenance 2,52,829.00 2,65,049.00 Professional & Consultants Fees 84,13,103.00 71,49,630.00 Advertisement 5,36,606.00 12,70,903.00 Entertainment 35,915.00 58,433.00 Meetings 8,83,515.00 9,55,433.00 Bank charges 3,05,097.12 1,37,809.78 Monitoring & Evaluation: -Baseline Study - -Process Monitoring 20,34,915.00 40,37,867.00 -Impact Assessment 1,28,252.00 Training & Capacitll Building: -Induction Training -Management Training/Planning 28,79,837.00 -Thematic Training- TCB -Training & Visit 12,28,521.00 7,19,126.00 -Stakeholder Workshop 22,500.00 Communitll Investment Su1111ort SHG Livelihood Investment Tranche-I 17,10,27,000.00 20,94,60,950.00 SHG Livelihood Investment Tranche-II 60,43,85,500.00 1,23,50,59,400.00 VO Start Up Fund 5,45,03,000.00 7,57,50,000.00 VRF Fund 9,17,00,000.00 23,39,50,000.00 CLF Fund 2,46,40,000.00 54,10,000.00 Fund to Producer Organisation (FPO)/Sector Support 27,04,880.00 25,00,000.00 Institutional Building & Social Em11owerment Support to Project Facilitation Team {PFTI L Communitll Level Federation {CLFI Capacity Building of PFT 2,10,39,868.00 31,66,940.00 Remuneration 2,15,44,695.00 67,90,656.00 Contractual Payments (Salary) 3,11,65, 783.00 2,64,32,256.00 Travelling Allowance 1,08,74,137.00 70,57,904.78 Office Expenses 74,32,284.00 46,14,316.00 Telephone 4,81,652.00 4,01,500.00 Office Rent 56,49,476.00 57,86,981.00 Medical 22,422.00 22,909.00 Printing & stationery 42,50,048.00 10,03,805.00 I\Aisc Expense 2,21,640.00 1,20,256.00
Communitll Mobilization & Institution Building Community Moblization 4,97,78,011.00 51,69,663.00 Community Resource Persons Expenses 11,54,38,698.00 17,89,06,127.00 Support to Community Service Provider 19,43,00, 705.00 18,10,89,206.00
Capacitll Building IEC Activities 6,98,670.0'.l 25,51, 710.00 SHG Capacity Building 3,61,31,181.00 13,43,42,502.00 Skill Develpoment & Employment Promotion Skill Building and Training 10,35,!l6,991.00 2,57,45,643.00 Livelihood Activities Livestock and Agro Based 1,48,01,876.00 1,99,51,926.00 Convergence 69,13,640.00 1,61, 77,993.00 - MEC 59,56,672.00 39,89,224.00 ~s,.Dll,i~
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RAJASTHAN GRAMEEN AAJEEVIKA VIKAS PARlSHAD - RAJASTHAN RURAL LIVELIHOOD PROJECT (Registered Under The Rajasthan Societies Registration Act, 1958)
3rd Floor, RFC Block, Udhyog Bhawan, Tilak Marg, Jaipur
Income & Expenditure Account for the year ended 31st March, 2018
For the year For the year For the year For the year EXPENDITURE ended 31st March, ended 31st March, INCOME ended 31st March, ended 31st March,
2018 IRs.l 2017 IRs.l 2018 IRs.l 2017 IRs.l CMSA 44,61,955.00 1,09,80, 765.00 CBO-PRI-LRG Payment 94,32,744.00 59,00,190.00 Non-farm/small projects 5,60,10,566.00 3,94,82,059.00 Fund for Sanitari Napkin Project - 1,75,000.00 Bio-Fuel Expenses 22,500.00 - Depreciation {Less): Transferred to Capital Fund account - -
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Significant Accounting Policies and Notes to Accounts forming part of the Income and Expenditure Account enclosed
1,76,34,30,358.12 2,56,33,73,835.22 1,76,34,30,358.12 2,56,33,73,835.22
For and on behalf of the Rajasthan Grameen Aajeevika Vikas Parishad
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~~( _,. Sirmour Meena Rajeshwar Singh Financial Advisor State Mission Director
Place: Jaipur Date: 8 ,jot\A 'u> I°\
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RAJASTHAN GRAMEEN AAJEEVIKA VIKAS PARISHAD - RAJASTHAN RURAL LIVELIHOOD PROJECT (Registered Under The Rajasthan Societies Registration Act, 1958)
3rd Floor, RFC Block, Udhyog Bhawan, Tilak Marg, Jaipur
Receipts & Payments Account for the year ended 31st March, 2018
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For the year ended 31st For the year ended 31st For the year Forthe year
RECEIPTS March, 2018 (Rs.) March, 2017 (Rs.) PAYMENTS ended 31st March, ended 31st March, 2018 IRs.l 2017 IRs.l
Opening Balance - Cash In hand 7,010.00 16,463.00 Project Implementation Support Cash at Bank Salary 3,00,98,414.00 4,25,95,715.75 -Saving bank 34,79,29,455. 76 27,64,74,818.95 Contractual Payments (Salary) 3,58,98,769.00 3,24,07,286.00 -Current account Travelling Allowance 77,61,695.00 72,45,768.22 PD Account 7,65,000.00 - Medical Expenses (Employees) 1,02, 795.00 3,42,367 .00 Fund in Transit 2,00,00,000.00 1,73,04,880.00 Office Expenses 78,27,598.00 60,74,217.69 Fund received from GoR 2,00,00,00,000.00 2,66,00,00,000.00 Telephone 18,06,669.00 18,59,482.00 Miscellaneous Income 2,04,997.00 1,08,233. 78 Office Rent 51,06,960.00 64,13,005.00 Interest on saving bank 93, 70,445.00 1,45,52,735.25 Printing & stationery 26,86,305.00 26,15,587.00 Salary deductions 19,078.00 Vehicle Hiring 62,43,469.00 72,36,274.00 TDS Payable 32,793.00 Vehicle Repair & Maintenance 2,52,829.00 2,65,049.00 Security Deposit/EMO - vendors 8,35,225.41 Professional & Consultants Fees 84,13,103.00 71,49,630.00 Advance to Employees 22,16,063.00 27,17,381.00 Advertisement 5,36,606.00 12, 70,903.00 Fund Received from Haryana Govt. 9,53,048.00 Entertainment 35,915.00 58,433.00 Fund Received from RSEB for Sanitary Napkin Project (CSR Activity) - 8,14,000.00 Meetings 8,83,515.00 9,55,433.00 Advance from NRLP Project 50,374.00 Bank charges 3,05,097.12 1,37,809. 78 Payable towards Patrakar Kalyan Kosh(PKK) 19,838.00 Advance to RSLDC 5,28,55,550.00 Monitoring & Evaluation: Adva nee to RSETI 6,62,869.00 -Baseline Study Payable to Employees/ Staff 1,61,001.00 -Process monitoring 20,34,915.00 40,37,867.00
-Impact Assessment 1,28,252.00 Fund Received from BIOFUEL Authority 30,60,000.00 7,65,000.00 Advance to Vedors 2,60,32,114.00 Training & Capacity Building:
-Induction Training SPMU Adance (Maintained in seprate A/c) 15,000.00 -Management Training/Planning 28,79,837.00 DPIP Receipts 35,727.00 -Thematic Tralning-TCB - Jaipur DPMU 6,06,166.00 -Training & visit 12,28,521.00 7,19,126.00 Payable to Dungerpur 24,085.00 -Stakeholder Workshop 22,500.00 - Payable to Baran 20,000.00
Community Investment Support SHG Livelihood Investment Tranche-I 17,10,27,000.00 20,94,60,950.00
Significant Accounting Policies and Notes to Accounts forming part of the Receipts and Payments Account enclosed SHG Livelihood Investment Tranche-II 60,43,85,500.00 1,23,50,59,400.00
VO Start Up Fund 5,45,03,000.00 7,57,50,000.00 VRF Fund 9,17,00,000.00 23,39,50,000.00 CLF Fund 2,46,40,000.00 54,10,000.00 Fund to Producer Organisation 27,04,880.00 25,00,000.00 Institutional Building & Social Empowerment Support to Project Facilitation Team (PFT) Capacity Building of PFT 2,10,39,868.00 31,66,940.00 Remuneration 2,15,44,695.00 67,90,656.00 Contractual Payments (Salary) 3,11,65,783.00 2,64,32,256.00 Travelling Allowance 1,08,74,137.00 70,57,904. 78 Office Expenses 74,32,284.00 46,14,316.00 Telephone 4,81,652.00 4,01,500.00 Office Rent 56,49,476.00 57,86,981.00 Medical Expenses (Employees) 22,422.00 22,909.00 Printing & stationery 42,50,048.00 10,03,805.00 Misc Expense 2,21,640.00 1,20,256.00
Community Mobilization & Institution Building Community Moblization 4,97,78,011.00 51,69,663.00 Community Resource Persons Expenses 11,54,38,698.00 17,89,06,127.00 Support to Community Service Provider 19,43,00, 705.00 18,10,89,206.00 Capacity Building IEC Activities 6,98,670.00 25,51,710.00 SHG Capacity 8uildin11 3 61 31181.oo:; 1-----1-~ 42 502.00
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RAJASTHAN GRAMEEN AAJ EEVIKA VIKAS PARISHAD - RAJASTHMI P.URAL UVELIHOOD PROJECT (Registered Under The Rajasthan Societies Registration Act, 1958)
3rd Floor, RFC Block, Udhyog Bhawan, Tilak Marg, Jaipur
Receipts & Payments Account for the year ended 31st March, 2018
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For the year ended 31st For the year ended 31st For the year For the year RECEIPTS PAYMENTS ended 31st March, ended 31st March, March, 2018 (Rs.) March, 2017 (Rs.)
2018 (Rs.I 2017 !Rs.I Skill Develpoment & Employment Promotion Skill Building and Training 10,35,86,991.00 2,57,45,643.00 Livelihood Activities Livestock and Agro Based 1,48,01,876.00 1,99,51,926.00 Convergence 69,13,640.00 1,61,77,993.00 MEC 59,56,672.00 39,89,224.00 CMSA 44,61,955.00 1,09,80,765.00 CBO-PRI-LRG Payment 94,32, 744.00 59,00,190.00 Non-farm/small projects 5,60,10,566.00 3,94,82,059.00 Fund for Sanitari Napkin Project - 1,75,000.00
Bio-Fuel Expenses 22,500.00
Purchase of Fixed Assets 15,91,580.00 1,02, 76,961.00 Advance to Financial Inclusion 9,32,500.00 Advance to CLF (For Sanitary Napkin Project) 10,88,468.00 2,25,000.00 Salary deductions - 2,985.00 TDS Receivable 12,960.00 48,710.00 Security Deposit/ EMO- (including State Govt. Treasury) 11,800.00 90,618.00 Advance to SIDS 44, 71,758.00 Advance to vendor/ Others 25, 72,342.28 Advance to MKSP 42,30,549.00 - Advances to NRLM Project 1,35,38,957.00 41, 74,123.00 Advance to Resource Cell 3,00,000.00 Advance to Resource Agency 1,64,39,632.00 - Advance to Community Level Federation (CLF) 1,08,65,174.00 1,17,39,190.00 Advance to Financial Institution - 27,SOO.OO Advance to RSETI 6,62,869.00 Security Deposit (Uab.) 3,51,420.00 Advance from NRLP - 91,057.00 TDS Payable - 4,02,799.72 Advance from NRLM 1,11,20,123.00 Schlorship from UC for SHG 26,400.00 Payable to staff 1,12,509.00 Fund received from RSEB for sanitory Napkin Projects 8,14,000.00 Payable for Patrakar Kalyan Kosh 66,54S.OO
dosing Balance: Cash in hand 3,921.00 7,010.00 Cash at Bank -Saving bank 31,13,14,423.0S 34,79,29,455.76 -Current account -PD Account 32,38,25,000.00 7,65,000.00 Fund- In-Transit 1,16 91818.00 2 00 00 000.00
2,46,47,41,952.17 2,97,38,87,398.98 2,46,47,41,952.17 2,97,38,87,398.98 ~"oo~~~-~~~,,~uo~J ~ Rajeshwar Slnqh
Financial Advisor State Mission Director
Place: Jaipur Date: $ Jilt"' ~ I 9
As per our Report For Aga
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RAJASTHAN GRAMEEN AAJEEVIKA VIKAS PARISHAD - RAJASTHAN RURAL LIVELIHOOD PROJECT (Registered Under The Rajasthan Societies Registration Act, 1958)
3rd Floor, RFC Block, Udhyog Bhawan, Tilak Marg, Jaipur
Schedules to Balance Sheet Schedule- A : FIXED ASSETS
DESCRIP1 ION RATEmDEP. GROSS BLOCK AS AT ADDITIONS (Rs.) DELETION/ GROSS BLOCK AS AT DEPRECIATION AS AT DEPRECIATION FOR THE TOT Al DEPREOATION NET BLOCK AS AT NET BLOCK AS AT 01.04.2017 SALES 31.03.2018 01.04.2017 (Rs.) YEAR(Rs.) UP TO 31.03.2018 31.03.2018 31.03.2017
(Rs.) (Rs.) (Rs.) (Rs.) (Rs.) (Rs. ) (%) Upto 180 days More than 180 days
Tangible Computer 60% 1.12,05, 794.oo 1,67,200.00 2,97,756.00 99,188.00 1,15. 71,562.00 26,84,927 .88 26,84,927.88 88,86,634.12 85,20,866.12 Office Equipments 15% 1,06,80, 788.65 36,250.00 9,92,013.00 4,600.00 1,17,04,451.65 6,99,525.76 6,99,525.76 1,10,04,925.89 99,81,262.89 Furniture & Fixture 10% 1,23, 73,166.90 84,387.00 1,17,762.00 1,25,75,315.90 7,04,660.47 7,04,660.47 1,18,70,655.43 1,16,68,506.43 Vehicle (Motor car) 15% 5,82,192.00 5,82,192.CO 2,24,653.48 2,24,653.48 3,57,538.52 3,57,538.52 lntllnglb!e (other than Internally aeneratedl Tally software - 14,97,349.00 14,97,349.00 5,38,939.60 5,98,939.60 8,98,409.40 8,98,409.40
Current year's total 3,63,39,290.55 2,87,837 .00 14,07,531.00 1,03,788.00 3,79,30,870.55 49,12,707.19 - 49,U,707.19 3,30,18,163.36 3,14,26,583.36 Previous year's total 2,&0,62,329.55 40,04,284.00 62,73,235.00 558.00 3,63,39,290.55 49,12,707.19 - 49,U,707.19 3,14,26,583.~ ......... _~
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AGARWAL& DHANDHANIA Chartered Accountants
SIGNIFICANT ACCOUNTING POLICIES AND NOTES TO ACCOUNTS
Basis of Preparation
The Financial Statements of the Company have been prepared in accordance with generally accepted accounting principles in India (Indian GAAP). The Society has prepared these Financial Statements to comply in all material respects, with the Accounting Standards notified under the Companies (Accounting Standards) Rules and the relevant provisions of the Cooperative society Act. The Financial Statements have been prepared on an Cash basis and under the historical cost convention.
The accounting policies adopted in the preparation of financial statements are consistent with those of previous year except for the change in accounting policy, if any explained below.
1. SIGNIFICANT ACCOUNTING POLICIES
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Basis of preparation of Financial Statements
The accompanying financial statements are prepared under the historical cost convention and have been prepared in accordance with the applicable accounting standards issued by the Institute of Chartered Accountants of India. Financial Statements are drawn up on 'Cash basis'.
1.1 Uses of Estimates
The preparation of the Financial Statements in conformity with Indian GAAP requires Management to make Judgments, estimates and assumptions that affect the reported amounts of revenues, expenses, assets and liabilities and the disclosures relating to contingent assets and liabilities at the end of the reporting period. Although these estimates are based on the management's best knowledge of current events and actions, uncertainty about these assumptions and estimates could result in material or immaterial adjustments to the carrying amounts of assets or liabilities in future periods.
1.2 Revenue Recognition
Revenue is recognized to the extent that it is probable that the economic benefits will flow to the company and the revenue can be reliably measured.
Claims for damages etc. against the contractors/service providers are recognized on due basis, as and when the certainty to receive the claim is ascertained.
AGARWAL& DHANDHANIA Chartered Accountants
Funding from State Government (GoR) is recognized as income to the extent of expenditure incurred and unspent balance is shown under Fund Account from GoR.
Livelihood Investment Tranche-I and Tranche- II released to various Self Help Groups (SHGs) 1s I") accounted for as an expenditure on the release of funds.
Interest and other income are accounted for on cash basis.
Expenses including on programmes are accounted for on 'cash' basis.
1.3 Property, plant and equipment
Property, plant and equipment is recorded at cost under the historical cost basis. Cost includes:-
• Purchase price, including import duties and non-refundable purchase taxes, after deducting trade discounts and rebates
• Any costs directly attributable to bringing the asset to the location and condition necessary for it to be capable of operating. These can include site preparation, delivery and handling costs,
1 installation, assembly, testing, professional fees and the costs of employees directly involved in these activities.
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The cost comprises purchase price, borrowing costs, if capitalization criteria are met and directly attributable cost of bringing the asset to its working condition for the intended use. Any subsidy/ reimbursement/ contribution received for installation and acquisition of any fixed assets is shown as deduction in the year of receipt. Capital work- in progress is stated at cost.
The cost of engineering division being construction overhead is proportionately allocated to the building repairs and cost of construction of building. The amount allocated to building construction cost ts capitalized and the amount allocated to building repairs is charged to revenue as expenses.
Subsequent expenditure related to an item of fixed assets is added to its book value only if it increases the future benefits from the existing asset beyond its previously assessed standard of performance. All other expenses on existing fixed assets, including day-to-day repairs and maintenance expenditure and cost of replacing parts, are charged to the Statement of Profit and Loss for the period during which such expenses are incurred.
1.4 Depreciation
A historical cost is a measure of value used in accounting in which the price of an asset on the balance sheet is based on its nominal or original cost when acquired by the company.
Depreciation affects the carrying value of an asset on the balance sheet. The historical cost will equal the carrying value if there has been no change recorded in the value of the asset since acquisition. Improvements may be added to the cost basis of an asset
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AGARWAL & DHANDHANIA Chartered Accountants
RGAVP is following the concept of historical cost for recording the assets in the books of accounts thereby depreciation on fixed assets has not been provided during the financial year 2017-18
1.5 Intangible Assets
Intangible assets acquired separately are measured on initial recognition at cost. Following initial recognition, intangible assets are carried at cost less accumulated amortization and accumulated impairment losses, if any. Internally generated intangible assets are not capitalized and expensed off in the Statement of Profit and Loss in the year in which the expenditure is incurred.
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The amortization period and the amortization method are reviewed at least at each financial year end. If the expected useful life of the asset is significantly different from previous estimates, the amortization period is changed accordingly.
1.6 Provisions, Contingent Liabilities & Contingent Assets a. Provisions
A provision is recognized when the company has present obligations as a result of past event, 1t 1s probable that an outflow of resources embodying economic benefits will be required to settle the obligations and reliable estimate can be made of amount of the obligation. Provisions are not discounted at their present value and are determined based on the best estimate required to settle the obligation at the reporting date. These estimates are reviewed at each reporting date and adjusted to reflect the current best estimates.
b. Contingent Liabilities
A Contingent liability is a possible obligation that arises from the past events whose existence will be confirmed by the occurrence or non-occurrence of one or more uncertain future events beyond the control of the company or a present obligation that is not recognized because it is not probable that an outflow of resources will be required to settle the obligation. A contingent liability also arises in extremely rare cases where there is liability that cannot be recognized because it cannot be measured reliably. The company does not recognize a contingent liability but discloses its existence in the financial statement.
For and on behalf of the
Rajasthan Grameen Aajeevika Vi: rrish ... ad--t--rr 1____ Fir Rajeshwar Singh State Mission Directo
Sirmour Meena Financial Advisor Partner
M.No. 111062
AGARWAL & DHANDHANIA Chartered
Accountants
Management Summary of External Audit Report of RGAVP (RRLP) for 2017-18
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1 We observed TDS Traces portal of respective districts which relates to Income tax reports in which we found that reports generated by the portal indicates outstanding demand of Rs.870364 due to non compliances of Income Tax Act i.e. TDS matters.
2 There are long outstanding advances of Rs.21783159(3757615+18025544) under various head which should be recovered/adjusted as soon as possible.
3 TDS compliances are not followed properly at most of the units. We found various payments on which TDS was required to be deducted but was not deducted. Moreover the returns of TDS are not filled regularly within the prescribed due dates.
Sr. No. Description Total Amount(Rs.)
A TDS deducted but deposited after due date 458036
B TDS deducted but not deposited 900
C Bills on which TDS not deducted 3497174
D TDS not recovered from bank 694271
E Short Deduction of TDS 8041
4 The MIS system which is implemented by RGAVP for monitoring purpose has some technical loopholes like non alignment in exportation of reports.
5 In many cases reports generated by the MIS were not synchronized with actual database in respect of Human Resource aspects.
6 The bills produced of hotels by concerned person should be supported by payment transaction in bank pass book in case of online booking.
7 Fixed Assets register were found at all the DPMU and SPMU however ~----a:::!oo.. did not found markings on some of the fixed Assets. All the fixed ~~~ should be properly marked with respective fixed assets serial num fr s.,
* 1257
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AGARWAL & DHANDHANIA
Accountant-
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8 Funds are raised by DPMUs by sending only email containing only I··~'. sum amount instead of budgeted expenditure wise details as per finance manual.
9 We have come to our notice that in previous year's gas connections were purchased by Banswara DPMU for which amount of security deposit was booked as expenditure rather than treating as current assets.
10 Earmarked Funds of Rs.2900108 is outstanding in various DPMU~ in books of accounts (Tally) which have not been either fully utilized o·r adjusted. ,v ,,
11 The DPMU office like Udaipur, Banswara, Bundi, Pratapqarh, Sawaimadhopur, Churu, Dungarpur, Jhalawar, Karauii & Kota without considering the finance and procurement guidelines directly awarded the work without following open/Limited tender conditions in respect of food, boarding lodging/Purchasing of Furniture and fixture/vehicle and Placement service agency activities
12 Material departure from the internal control policies was brought to attention, specifically in relation to:
Maintenance of financial records due to non-preparation of vouchers in Tally on real time basis, non-mentioning of narration on the vouchers, accounting staff not adequately trained for working in Tally, lack of
control over processing of vouchers. Further, supporting in case of expenses incurred on training and workshop were not adequate.
Attendance and leave records for employees/consultant/ PFTs/ contractual staff deployed through placement agencies were not properly maintained.
13 Bank Reconciliation statement was not prepared in Annexure 5 format as prescribed by RGAVP.
14 The Accounting staff at various DPMUs/block/CLFs office does not have proper computer proficiency as result books of accounts maintained in the computerized software are inaccurate. It is recommended that the staff should be provided training in tally software imparting various training sessions to the by staffs.
AGARWAL & DHANDHANIA Chartered ·
Ac~oc~t3r.'.:
15 Various discrepancies were found in the records of CLFs/VOs/SHGs a5 per Para 15 therefore proper cares should be taken at the time of preparing Records in future.
We hope that the management will take into consideration our suggestions and observation provided by us Apart from the above suggestion the management should also take initiative in overall improvement of the accounting and control procedures.
. .... & DHANDHANIA
CA ') (Partner)
M. No.111062 ~
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C L L C L L C L L C L L L L L L ~ v v J ~ ~ ~ ~ ~ J J AUDIT REPORT OF RAJASTHAN GRAMEEN AAJEEVIKA VIKAS PARISHAD (RGAVP)
FOR RAJASTHAN RURAL LIVELIHOOD MISSION (RRLP) FOR THE YEAR 2017-18
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Sr. No Observations Risk Management Comments Recommendation 1 I FIXED ASSETS
1.1
Fixed Assets register was found at all the DPMU and SPMU however we did not found markings on some of the fixed assets. At following DPMUs fixed assets (furniture &fixture) were purchased for hostel/block but it was found that they are not in use right now -
Sr. No. I DPMU I Item Name Quantity
RajsamancJ
Plastic Cahir +- Tea Table
108 24
Blanket 51 Mixer 21 Fan 34 Almirah 29 Refrigerator 3
Cooler >----+-----~----~~--------~------~---------< FIXED ASSETS PHYSICAL VERIFICATION:-
31
Fixed Asset verification was not done for the financial year 2017-18 in the following districts-:
Sr.No. I DPMU I Sr.No. I DPMU 1 I Raj~ml!rid~ _ I _ ~- 7 I Ud~ur 2 Bundi I 8 I Tonk 3 I Jhalawar I 9 I Banswara 4 I Bhilwara I 10 I Baran 5 I Dunqarpur I 11 I Dausa 6 I Pratapqarh I 12 I Bikaner
Medium
1.2 Physical verification report of Churu, DPMU for financial year 2017-18 was not furnished as per prescribed format by SPMU.
1.3 Items not found/ lost at the time of physical verification
Sr. No. DPMU
Rajsamand
Item Name No of Short Items
Camera (Sony) 1
Torch 24
Dari 1
Umbrella 7 Stablizer 2 Donale 1
Laotoo Batterv 1
Inverter Battery 2
Rajsamand These items were purchased ad per H.O. No. F.1 (6) RD /RGAVP /Estt/ 2011/ 0059-60 dated 13.04.16 for . . establishment of hostel facility atlTo be dropped after verification Block & cluster level. Later on the H.Q. vide its order no. 9059-061 dated 14.11.17 closed the hostel and all assets lying at block or cluster were collected & stored at district office. This has been already reported to H.Q. office vide E-mail dated 17.07.18. Direction is awaiting for its disposal. As and when direction received it will be disposed off or put in to use or issued to newly formed cluster.
Banswara Still pending and will be done before 15 october Baran ,flflr.l; m<ll <A 2017-18 1');,n ;)ll '.J'l'T i IBhllwara Physical verification of F.Y. 2017-18 is going on and report will submitted to SPMU asap.
Bundi Fixed assests verification was done vide letter no. 60 dated 1-8-2018 by DPM Jhalawar
Jhalawar ~~~~~r.im'llTTi1
Churu Physical verification~ lf'l'l~t,);,n;;ir,l-,n1~~~ll'l'l,t; 31<'! 1•11 fllRll 3Rl ll'!'l l! verification t,,;,n W<fl g cit nl 3lf.nrflnrm <I'! EZll'I fflT 'n1WT1 ll>ll~'ll<!'J:ol<lilljEIRl'n1Wnl
To be dropped after verification
- Rajsamand To be dropped aft The charge of store/cash were not handed over by the than OACC & later on it was assumed by new OACC. For shortage of items notice & reminder issued to both official. Efforts are being made to recover the it arr s/amount.
(_ ( '" \. L 2 OUTSTANDING STATUTORY LIABILITIES High Bhilwara
Outstanding Demand due to short 2.1 TDS DEF AUL TS: deduction and penalty u/s 234 E is
g,)ing on and reply asap
We have observed TDS T, aces portal of respective districts which relates to Income tax reports in which we found that reports generated by the portal indicates outstanding demand due to non compliances of Income .6.Jm.m Tax Act i.e. TDS matters. With the help of CA audit party FY
2014-15 and 2016-17 was settled. FY To be dropped after verification Sr No. DPMU Financial Year Amount 2015-16 tax data is outstanding due to incorrect PAN of Person/Firm now Before 2014-15 2690 current update data is submitted to
2014-15 5830 Tax department. It may be setued in 1 Rajsamand 2016-17 2610 short time.
2017-18 3100 2018-19 650
Before 2014-15 3360 Karauli 2015-16 44300 Outstanding Demand due to short
2 Bundi 2016-17 90 deduction and penalty u/s 234 E is 2017-18 5230 going on and reply asap
2018-19 1860 2012-13 13500
3 Bhilwara 2013-14 60 2014-15 190 2017-18 690 Jaiour 2012-13 128100 ~~'lf'IITT!mlti~<m~<ITTT 2013-14 49070 ~1Tmt1lfittt\f.icmvr~~ 4 Dungarpur 2015-16 47010 u!PT'TT I
2016-17 4680
5 Karauli 2015-16 2889 2017-18 3045 Rajsamand 2012-13 26190 There is no outstanding demand or 2013-14 2050 TDS in our Tally system and no 2014-15 420 demand received from IT department.
Outstanding demand pointed out 6 Jaipur 2015-16 5980 throuqh TDS portal and details thereof 2016-17 8310 not given to us. However, we are 2018-19 150020 approaching our CA and if there is any
outstanding, it will be rectified. 2013-14 32870 2014-15 19660 .Ton!5. 2015-16 800 To wave TDS penalty we send latter 2 7 Tonk 2016-17 142210 SPMU dated 08-03-2018 office order - 2017-18 161140 number 996-1000 again send mail on
r9 dated 23-03-2018 office order number 2018-19 1760 1063-1068 to CA Amit Arora
j ,~ Total 870364 Accountant RGAVP Ganga Nagar but
till date we didn't get any written permisstion from SPMU to pay the Interest and get the panalty wave off. ~ ~
~~Acco~~~
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(_ (. (. (. l. (. l. ( l. C C C l.., C V V ..) ..) ,.) _j J J J .) .) J _) 2.2 TDS DEDUCTED BUT DEPOSITED AFTER DUE DATE :-
We have observed there was delay in depositing TDS deducted amount for the F.Y. 2017-18 due to which lpanel interest on late payment has been levied and outstandino as per Traces portal details as oer below .fu.!filli
Sr No. DPMU ! Return Type Due Date Actual Date Amount After discussion with CA he will make Form 260 - 194C 8/7/2017 09/08/2017 14467 necessary arrangments regarding this
Form 260 - 194C 10/7/2017 12/10/2017 8020 issue in Tax department and next time
Form 260 - 194J 8/7/2017 09/08/2017 -- ,t w,11 not repeated and submitted 111 53936 time. To be dropped after verification
Form 240 - 192A 517/2017 09/05/2017 1000 Form 26Q - 194C 5/7/2017 09/05/2017 9963 Form 260 - 194C 6/7/2017 13/06/2017 13824 Form 260-194C 717/2017 17/07/2017 20215
1 Rajsamand Form 26Q - 194J 5/7/2017 09/05/2017 52058 Rajsamanct Form 26Q - 194J 6/7/2017 13/06/2017 52674 Challans & cheques were deposited in Form 260 - 194J 7/7/2017 11/07/2017 52946 time but the bank deposits it on later
Form 26Q - 194C 11/7/2017 09/11/2017 18056 date, i.e. by taking one or two day.
Form 260 - 194C 12/7/2017 11/12/2017 15872 This is the reason. However, instruction issued in this regard &
Form 26Q - 194C 11/7/2017 06/11/2017 12577 compliance will be done according to Form 260-194J 11/7/2017 09/11/2017 30092 norms in future. Form 260 - 194J 12/7/2017 11/12/2017 35365 Form 26Q - 194J 517/2017 16/05/2017 1500 Form 26Q - 194J 5/7/2017 16/05/2017 4000 Form 26Q - 194J 617/2017 19/06/2017 3000 Form 26Q - 194J 6/7/2017 19/06/2017 16000
2 Bundi Form 260 - 194J 6/7/2017 19/06/2017 4400 Form 26Q - 194J 617/2017 19/06/2017 3871 Form 26Q - 194J 517/2017 22/06/2017 4500 Form 260 - 194J 6/7/2017 11/07/2017 21200 Form 260 - 194J 617/2017 13/07/2017 4500 Form 260 - 194J 617/2017 17/07/2017 4000
Total 458036 2.3 NON DEDUCTION OF TDS :- ~
TDS OF theRs 22382/- has been During the vouching it was observed that TDS was required to be deducted u/s 192 to 196D on various Recovered from the contractor vide
payment but was not deducted. FVC No. 339 dated 15-10-18 For the build amount 11, 19075.kindly consider
Sr No DPMU Party Name Vr.No. Date Bill Amount it &drop the para 497 07/03/2017 115678 fu!ill!i 503 07/03/2017 58816 In this tour and travels agency bills al 1 To be dropped after verification
Kishan Vigyan Kendra 507 07/03/2017 94054 payments and taxes will bear by
508 07/03/2017 310482 owner of this firm hence we did not deducted tax. As reported by owner to
522 07/04/2017 213098 DPMU Bundi. 163 05/03/2017 127600 -
1 Udaipur 594 27/7/2017 305775 Chittorgarh "D~ ,73 22/8/2017 157500 Tax will bi, <ieducted with next bill.
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I N: ~) Kirshi Upaj Mandi 1093 10/07/2017 95725
1366 11/10/2017 184775 1680 01/02/2018 136200 ~awai maghQQ!Jr ~ * 1754 02/12/2018 111500 Concern! Party is not in contract. It ~ I
Kishan Ghar Krishi Vistar 504 07/03/2017 305775 has been noted for further. A~. N Singha! & Co. 1567 01/04/2018 45480 -
(_ (_ \.. - - .... - - - - - - - - - - - / / I I I 10 04/03/2017 3448 I IAravali CLF ommision noted and I
1 606 04/03/2017 6730 I deduct next bill and noted for future. 46 20/4/2017 7370
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2 Bundi Mahavir Tours & Travels
58 I 25/4/2017 I 7088 90 I 05/05/2017 I 7605 106 I 18/5/2017 I 5840 108 I 22/5/2017 I 2448 121 I 29/5/2017 I 11471 140 I 06/02/2017 I 3821 271 I 08/09/2017 I 23780 535 I 18/12/7.017 I 3675 534 I 18/12/2017 I 1800 574 I 0111012018 I 3600
f--- 586 16/1/2018 1800 615 02/12/2018 3600
-- 680 31/3/2018 1800
3 Dungarpur
National Stores
986 I 01/08/2018 I 14803 1266 I 30/3/2018 I 85547 530 I 13/9/2017 I 22775 605 I 10/06/2017 I 21867
Ajeet Jain
401 I 08/03/2017 I 9980 275 I 28/6/2017 I 16200 352 I 26/7/2017 I 18900 472 I 30/8/2017 I 21800 514 I 09/07/2017 I 8500 641 I 10/09/2017 I 16500 738 I 11/06/2017 I 6600 809 I 2011112017 I 6900 293 I 07/05/2017 I 7700 1261 I 30/3/2018 I 20000 11 oo I 26/2/2018 I 5000
Babula! Ji
51 o I 09/07/2017 I 16113 11 I 04/1112017 I 15500 131 I 16/5/2017 I 15500 176 I 06/01/2017 I 15500 296 I 07/05/2017 I 15500 396 I 08/03/2017 I 15500 650 I 1011212017 I 15000 737 I 11/06/2017 I 15000 884 I 12/07/2017 I 15000 987 I 01/08/2018 I 15000 1062 I 0211212018 I 15000 1166 I 03/08/2018 I 15000 821 I 2111112017 I 998
4 Churu
712 12/12/2017 21218 Khosalya Devi 714 15/12/2017 1546
f- 170 06/07/2017 158800 I 699 12/12/2017 33200
461 30/08/2017 96750
As per Saction 194C Bill amount was not exced rupees 30000
Pratapqarh We will ducucted tds in further bill
Dungarpur We will ducucted tds in further bill
.c.b.uLJJ. cITT'l<R "I. 712 It<!° 714 if ~ ~ ~'ilITT"'T~<ll'i~~~ ~q)'i'1q)~ij~~1: <!)iwfTTl2:<ITT<ft~2ft31l.~ ~ 1 : ~ ~ 'iITT1l s1l' ~ F<lm-lt~~<ll'l~1<fl'lt!lw f.m<I ~I
~amt,m,i ;t;mR>ITTlA c1 3lfclTfl ~ t,m,i ~ <lit ~ ~ ~ ~ mR ~ q) ~'R~~~~<ll'I ~~iln!1J:o!<lit~;;mtTJJ 31l.~am~~~ ~~q)'!I'fflR'R~~ <ll'i ~ t1 <li"l!T W f.m<I <liml
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l. l (._ l. (. (. (. (., l., l.- I \ v ~ ,, \ _; l. (_ <.. l. \.,., - ·- '-' - 128 29/5/2017 40358 286 30/8/2017 19471
Deepak Kumar Dixit 487 20/11/2017 12161 601 02/01/2018 14986 654 21/2/2018 12966 238 08/03/2017 28365 340 29/9/2017 17000
5 I Sawai madhopur I 368 13/10/2017 20000
Aravali CLF 405 31/10/2017 18500 I 518 12/01/2017 18500
570 01/01/2018 13500 617 02/09/2018 16100 673 03/06/2018 13500
Jai Durga Printing Press 370 13/10/2017 5124 11 04/06/2017 750
6 I Chittorgarh I Rajasthan Patrika 98 13/06/2017 48942
7 I Pratapgarh I J b baqs & IUQQaQeS 104 13/06/2017 29500 I Sima Tiffen Center 186 13/06/2017 29920
Total 3497174 2.4ISHORT DEDUCTION OF TDS :-
Sr No I DPMU I Party Name Vr.No. Date Short Deduction
Vidhya Jetti (YP) 141 06/02/2017 256
1 I Bundi YP Salarv 193 07/03/2017 225 Vidhya Jetti (YP) 256 08/01/2017 150 Vidhya Jetti (YP) - 09/01/2017 402 Tanay Mohan 729 31/1/2018 150
2 I Banswara I Tanay Mohan 678 01/03/2018 3000 I Amit 586 22/11/2017 100
Tanay Mohan 526 27/10/2017 150 3 I Chittorgarh Naveen Sharma 252 29/09/2017 100
- 253 23/02/2018 3208 4 I Dholpur Swati 200 04/12/2017 155
Jyotsana 200 04/12/2017 145 Total 8041
2.51 NON RECOVERY_ OF TDS
It has been observed that TDS on interest was deducted by bank in earlier years which is not recovered from Bank till audit period as below -
Sr. No. DPMU Year Amount 1 Dunqarpur 2016-17 77024 2 Banswara 2016-17 28339 3 Baran 2015-17 12000 4 Kata Concurret 46048 5 Dholpur 2015-16 84801
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I Chittorqarh Tax has not been deducted as it was tne monthly fees for laptop which is Rs.1000/-.
Jlyru;ti Concerned employee is resigned fromjTo be dropped after verification YP post we sent a letter to her home address regarding this till date answer is awaited.
.Q.llQll2!.
(_ (_ (. (..l(. (_l,( L L ~ L C V ~ V V - ~ - J J J J J - 6 SPMU 2014-15 446059 Dholpur
Total 694271 please given information this para DUNGARPUR date and voucher number
Kola a) It has been observed that DPMU office has paid rent including electricity expenses amounting to Rs. flt'l'lhl "lfo! 2017-18 -.ti i!l1"I q, ;mt'! Tf't
184611 during 2017-18 to Babulal Ji but no TDS has been deducted on the payment u/s 1941@ 10%. TDS 1111 mn '{'I -If 'ti 3!Tll<l'R ffro'1 -If ~ 3!llfil -If ~ im'T ~ ~ <ff ml\ -If vl'II ~ 11'{ t I Refund 111'1 ~~v!At"g{'t!~,t; q;ini; 291 ~ 30.oe.18 1111 'ti SPM (Fin.)'lflt ~ ;;n 'J'fi1 t1 !lftl mr"I t1 3!ll: Im~ ffl ,i;J WI i!rt1
2.6 LATE FILING OF TDS RETURN
Delays/Pen Sr No DPMU Quarter/Form Due Date Date of filing ally u/s
234E
1 Karauli Quarter 1 - 2017-18/260 31/7/2017 01/08/2018 1 Day /Rs.200
To be dropped after verification 2.7 TDS DEDUCTED BUT NOT DEPOSITED :-
Sawaj maghoi;1yr
TDS Wrongly debited because as per 194
Sr No DPMU Party Name Voucher no Date total contract value not exceed Rs. 1 Deducted lakh TDS and reciept in cash book
and amount has been released to 1 Sawaimadhopur Poonam Phatak 656 21/02/2018 900 oartv.
3 NEFT RETURN High
We observed many cases of NEFT return due to wrong bank account number which shows that the DPMU Banswara office had not implemented proper internal checks for release of funds. FROM NOW ONVIARDS. PAYMENT There might me instances that funds may have been transferred in a right account number of anonymous IS BEING MADE BY OBTAINING
party for which no trail may exist to recover the same. COPY OF BANK PASS BOOK FROM THE RESPECTIVE BPM / PERSON.
NEFT returns were found in the Bank Reconciliation Statement of March 2018 as per below list-: District wise details are attached as per Annexure-5 To be dropped after verification
Sr. No. DPMU Date NEFT Return
Amount 27/05/2016 110250 9/9/2016 15000 Bhilwara
15/09/2016 4000 All NEFT returned re transfer to ~
~1 15/09/2016 15000 concerning account and in future Its
15/09/2016 15000 Properly checked that a process should be Implemented before
15/09/2016 15000 payment via banking channel. I 1 Kola 29/09/2016 15000 28/10/2016 50000 ~ 28/10/2016 50000 ~~AcCOt. 7/11/2016 110250 - 17/01/2017 110000 Chittorgarh 19/01/2017 15000 Nell return was due to wrong IFSC 23/03/2017 110000 code and ommission got rectified and
2 Banswara 7/4/2017 4200 nefl was again sent on 23.05.1 B.
7/4/2017 12015
L (. \.. (._ (. l. C L L L C C C L ~ ~ ~ v v v v ~ ~ J ~ J _) J ) ) 11/4/2017 30000 14/3/2018 22500 Kola 16/1/2018 152864 !lT, NEFT Return all ~ '"' F-mITT>t OR
1611/2018 22500 ~, ""' tr lRl'fR ~ lm!"R •ni: .i Bank Take Proper Care in future 2/11/2017 8700 Reco. Sheet .:I llflr mar., t, "i'flll 'Rl
f.lTii1i!ilOf'l~I 2/1112017 110000 2/1112017 45000 2/11/2017 15000
3 Bhilwara 9/312018 90000 8/1/2018 15000 6/8/2017 6750 Dausa
4 Chittorgarh 9129/2017 13500 The retum amount is done by bank due to
9/29/2017 150000 some technical error of bank. and all the return amount has been timely recovered or
5 Dausa 7/4/2017 2640 timely deposit in DPMU dausa A/C. . para
7/412017 11720 should be drop
7/4/2017 94500 4 Bank Reconciliation Statement Medium Banswara
BRS PREPARED AS PER In the Following Districts Bank Reconciliation statement was prepared but not as per Annexure -5 format. ANNEXURE-5
Bundi Sr. No. District Sr. No. District Bank Reconciliation statement is now
1 Jhalawar 5 Bundi prepared as per Annexure- 5 upto
2 Dunqarour 6 Dausa date.
To be dropped after verification 3 Banswara 7 Karauli Churu 4 Churu 8 Raisamand Annexure-5 Format il Bank
Reconcilation ~ fmlT Tf>IT ! 1 Jhalawar mTI ¥ m ~ of. 31 lR ~ <IR ~Tfmit Dausa The bank reconciliation statement Is prepared regularly as per Annexure-5 format so para should be drop
5 CASH BOOK OBSERVATIQNS:- Low
We have observed that following points in cash book at various Districts:- Bhilwara - we are going to follow there ~ BUNDI: instruction no any cutting and ~ Si. D~~ It was observed that at many ~,laces of cash book cuttings and use of whitener found in the balance casting I overwntrng rn cash book and 111 ~~
records in future. RN: ~ segment. I< ~---·· Dunqarpur To be droooed afte * r - ~
~
L l. (. {._ (. (_ (_ (. <.. <.. c.... c.... l.., l.., <..., "-' V U -...I ...) ,..) ,..) .) ..) .) J .) .) ) J BHILWARA: It was observed that in cash book on page No. 22,69,71,73,85 cuttings and use of whitener found in the balance casting segment. There is a difference of Rs. 600 as on 31/03/2018 in cash book and tally.
DUNGARPUR: It was observed that in cash book on page No. 14 cuttings and use of whitener found in the balance casting segment.
UDAIPUR: It was found that during financial year 2016-17 cash book was not signed by DPM/ Manager Finance at last page of concerned month. Paid & cancelled seal was not stamped on vouchers. It was observed that in cash book on Page No. 16, 51, 98 cuttings and use of whitener found in the balance casting segment.
We will take care in future
Bundi warning notice lo concerned cashier was given and h<: will assures never reapeted in futllre,
~ 1. At present cash book is being signed by DPM/Manager (FINANCE) Regularly, 2 On all vouchers paid and cancelled seal has been stamped. 3. Its has been noted for future And will be complied,
6IVOUCHING OBSERVATIQNS:- I Medium We have observed followin oints on vouchers at various Districts:
Sr.No DPMU Discre anc vi. No. Date Amount 1 Rajsamand Payment was made on 565 02/01/2018 17735 ehotocoe:t bills,
It was observed that VO Teja Jee paid three bills (i) Geetanjali water suppliers (ii) Kiran Bhojnalaya (iii) Raj Tent House which ware on the same format in the same hand writings.
47 I 15/9/2017 I 109300
Payment of Active Woman honararium was made directly on the basis of a letter from BPM without getting work done report and without mentioning period of r: 114 05/03/2017 677100
Rajsamand
All the bills were verified by the VO OBs & RPRP and before making payment also an under taking on a non judicial stamp Paper of Rs. 50 was given by the VO OBs that bills actually paid to the supplier which was also certified by the Notary Bhim, Simply on the basis that bills are on similar format objection raised and doubt raised, On this objection matter discussed with 8PM & other OBs and as a result this Is beyond doubt. All records are ready to re-examine the case, This para was taken in the internal audlt report for the period from July 2017 to Sept 2017 and settled.
As per Active woman policy para 4.5 monthly wo<k done report Is rev;ewed byl COOIPFT/PRP and ae<:ording to HQ office order dated 20,07, 16 the cadres deployed b) the community Institutions and project do nol relate diracUy with lhem, All the work done b) them are certified by the communit) Institutions After Uieir certification the concerning 8PM issue Administrative sanction after getting their work done reports. These work done reports retained by them. Therefore, after fulfilling all the requirements 1n this ease the 8PM has issued Admm1s llat,ve sanction on 18.04.17. Hence payment made wa; in order. This para was taken in the lnlernal audit report for the penod from April 2017 to June 2017 and settled
To be dropped after verification
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It was found that TA bills were submitted very late without supporting documents.
54 26/4/2017 11613
59 26/4/2017 7789
63 26/4/2017 34069 I! was observed that hire charges of vehicle was made to Kamlesh kumar khichi without verification of journey. 471 08/01/2017 21879
2 Udaipur
Amount was paid Ashok Kumar Meena for TA/DA but no supportings were attached with voucher.
51 14/4/2017 1399
Amount was paid Devendra Mehta for TA/DA but no supportings were attached with voucher.
1780 22/1/2018 27575
Funds have been transferred from RRLP To NRLM without obtaining approval from competent authority and not reversed till audit period.
443 19/6/2017 500000
Payment was made to Parshav nath printers & painters for which necessary procurement guidelines was not followed. 627 28/7/2017 326050
3 Bundi
Amount was paid for krishi sakhi kit to Arushi enterprises @ 800 per kit i) Four kits were purchased without any order. 309 24/8/2017 3200
Bill no. 54 Rs. 11613/- Bill submitted by Suresh Kumar RPRP from June 2016 to Feb.2017 in March 2017. Claim is only for travelling & daily allowance. Hence, no supporting
documents required.Therefore all the bills submitted were in time.
Journies were performed by the SPMU officers for preparation of world bank mission team visit during 20.07.17 to 23.07.17 and all the journies verified by the DPM. Copy of log book attached. This para was taken In the intemal audit report for the period from July 2017 to Sept. 2017 and settled.
Udaipur
1 -All Reqiuered Supporting Docs were attached like Approved tour diary and after Verify all relevent records bills were passed. 2 Similarliyn In this case. All Reqiuered Supporting Docs were attached like Approved tour diary and after Verify all relevent records bills were passed. 3 Now it has been transferred to NRLM vide FVC No. & Dated 4 Short term tenders were invited vide NIT No.2438 dated 14-6-17 .three bidders offere there bid price. Comperitve statment prepared offers of mis Parshav Printers was the lowest and calling negotiation on 23-6-17 the offers was accepeted by the purahcsing committiee. Then Work order issued to the bidders vlde 2497 dated 27-6-17 . Hencec in this matters proper guide line/procudere was adopted.
Bundi Krishi sakhi kit was purchased by Nodal VO of concerned block and all formalities was made by them and relevant documents was available in NOdal VO as per norms.
-
L (_ t l. (_ (_ l. (. (.. L C l.., I._, I._, '-' V u V ._, J .J .J _J .J J ) .) )
Dpmu office reimbursed Rs. Bhilwara The 46890 to punit for purchasing work was urgently as lntrusction by of printing & stationery items SPMU and exbltion was must. from rohit printers.it was Banner, Flex and other publiclty
material was urgent so cash payment found that punit has made 681 10/11/2017 46890 made by punnet paliwal noted for cash payment to above frim future please dropped the para. which is not allowed as per RGAVP norms.
Necessary supportings were The calendar programme regularly not found along with such mailed to SPMU and DPMU and also training voucher and attached with voucher. attendence sheet was not 267 15/6/2017 204500 in this voucher are prepared and
attanndane of cadre also regularly verified by concerned attaching with necessary supportings. person.
Necessary supportings were 1101 found along with such 306 27/6/2017 252904
4 Bhilwara training voucher. Amount was paid for training -
The calendar programme regularly but Calender prgoramme mailed to SPMU and DPMU and also was not found for conducting attached with voucher.
in this voucher not attached so will be this particular training. noted for not to occure such mistake 305 27/6/2017 126360 in future.
Revolving fund (T1) As per procedure follow in RGAVP all - Appraisal letter was not 1043 03/07/2018 75000 revolving fund letter send on fund
S' signed by 8PM Asind. module on MIS system there is no Revolving fund (T1) need of further signature due to that
already send by himself hence Appraisal letter was not 1041 03/07/2018 75000 requested to drpopped para. I i ~ siqned by 8PM Saharda. Training sheet was not The supporting related to training is at ~ i~ verified by concerned 241 06/12/2017 132015
DRC level because all training ~Acco-@. arranged by them and all bill is verified person.
by concerning authority -
(_ (_ (._ (_ (_ (_ l. (. (_ <.. (_ (_ l., ~ ~ .._,
~ v ,:..., " ..) ,.) -.) J J J J ..) :.) _) .) ) J ) '- '- -..I
16 umbrellas and batteries for Rs 3248 were procured but neither its were shown in stock consumable register!
233 I 24/8/2017 I I IRfqj ~ Rfqj ~ <ii Q\jj "i. 64 nor the distribution details of 3248 such item made available
~651'.R~Bl~t, (procured for brt training)
VOA training organised from 15.03.2017 to 22.03.2017 an Amount of Rs 4290 (216- 183.130) paid excess to M/s '.f@R -&mfr ~ <J-,fi f.!lfw!T
5 I Jhalawar I Prajapate Khan Pan Sewa . 11fflf(!-ii;~;i;il11:'flmlr'TIITtl 33 Candidates were absent 3 04/06/2017 4290 vIT Ii); cIBJIT'I -If ~ ~ ~ then also such firm was i I ~ ~ -If ~ <!ft ~ charging for the same so lffill<lmi1 4290 should be recovered.
Payment to Dr T.A. Basod of 'if. ~ ~ ~ 1/l = lf!jti ~ Rs 12000 for12 Lecture ,/lv;q,'f311!'\'t~"!!Rf'Tfi!A~i!I\
delivered during 09.01.2017 18 04/08/2017 tmml'1'ttfl.~=~~
12000 ~1/l~.lfi~'!i'JRm;fii:m to 04.03.2017 was made in ;,.r,i/1 4 ~ 1/l 1iA '1R 'Tf1IA ~ t I cash instead of by cheque -"=,t/t.TIBfl>rmm'ftl~
;:;i-m,ft1
Necessary supportings were not found along with suchl 171 1_06/01/20171
I
IWe will check and compiled travelling voucher. 3945 Funher
Amount was paid for active women remuneration without
29 We will check and compiled verified attendence sheet. 15/04/2017 162000 Funher
Excess amount was paid to
6 I Dungarpur I Mis Jan Shiksha Evam Vikas Sangthan for 18 members as they had not participated in 645 10/12/2017 6300 We will check and compiled krishi sakhi training as per Further attached attendence sheet.
Amount was paid for training I expenses but authorized supportings were not 374 08/11/2017 28231 We will check and compiled attached with voucher. Further
L (CCL CCL CL~ LL~~~, ~- u - ~ ~ J ~ J J J) J J J J J J J 1 I I I During vouching it was found I I i I I Transfer entry have been made
tnat bill no 581 of V.No. 637 7 I Banswara I relat!ng to pashu sakhi I 637 I 14/12/2017
training was wrongly booked in krishi sakhi training ledger.
Payment was made for krishi 1
1 !Attendance sheet have been got sakhi training but attendence 773 261212018 16720 verified by OM Livelihood. sheet was not verified.
it has been found that krishi ]I IKisan Bhawan Bill Payment made by sakhi training was done from other Voucher. 08/10/2017 to 10/10/2017 at kishan bhawan, banswara for which food expenses was incurred of Rs. 26483 and stationery items were I 637 I 14/12/2017 I 28433 purchased of Rs. 2480 but during 2017-18 calender programme and bill of kishan bhawan for same training was not found.
Ii was observed that I I I I ;fi,,t.<p1. ~ <m "<fl.3!R.,t ~ * advances were given to CRP * ~ 3T1IP! ~ tTI ~ on 31/12/2015 but till audit "'·'.fl'~ -q;i mft ~ l11lT t1
period adjustment voucher and utilization certificates have not been received from I 124 I 31/12/2015 I 56250 VO Jeevan jyoti nanadwai and VO Meera Govindpura ot Rs. 33750 & 22500
8 I Pratapgarh ~s_p_e_c_tiv_e_iy_. ---,f---------1-----t-----J Honararium was paid to ~ 'lft'ffi 'll'I <1m ~ = mob kh . 'th b . . ti ~ ~l'j'lffl-1 ~ l11lT "'
ar en WI out o ta1ning 314 13/10/2017 49500 ~ ~ ,t; ,~ "lt'I wn · work done report. .............. "' _.... ,. ~-.'""'' ~ ffi'IT'l if,. '. '""' o I
. wffr-ln 'll'l~~'!l'l'l Honaranum was paid to bank ~ "fl lf'!ffe@ ~ t . mitra without verified work 138 07/07/2017 13162 .fl.,t.<p1 "fl >fl lf'!ffe@ <1m<1m'if! ,rt t1 '.fl· done report.
l c.. , 4 ( ,- ( (., C (_ L L L I._. l., '-' I..,, V v u '-' ,._) I
I ""'~ " m1 a11 '1l mm ftl'I a11 """ '!Tfw lt.i1ill! ~ $ 91!n $ IDffl ,l ~
It was observed that there is oil vlA\ tll ~ >IR<~ tffi;Rl ,t, Wll'r- 1 a opening balance of Rs. ,t, mr-, ilITTl " "'"' gr.I 1ll mr-, ll1 'ITfw ""
mfml ,t, wil >1 lllwmn 'lt1 an l!"'1 '"" 86400 received from UC for ~~ "F-nm t ffi; $"fl~"" Jl1ll scholarship of SHG students . . 86400 <r-13!1W"~ 'J" >'I~ m Ill J<Ttt1 but till audit period amount !md'tn .rt ~ 6CO 'n. !JfQif; 9r.1 1lll" 9r.1
1•• lJi <fffl >1 mt\ lOIRR!ftll all ;;n"1\ t ftAlll was not utilised for said #.. imRv1 ml lITT "-T-lR1ftll OR ~ vm),f\ 1 purpose. ,-.,nn<mf.!fflllfiTill 1
;1['1tf,t tfi ll~ 1rft1 hl4'll 4J11 d°i Amount was paid for ~~m-rr.it:- investigation expenses but
752 28/12/2017 4311 1471190\)400540114311 "lf/1; 'i<'f'llT ~
no supportings were ~-,t,wi-~lllt'lt'fmrTfZI!
9 Churu attached with voucher. n'f'ffi1111ft<~ffiflto!fllnl1TfZITI~ ~f.Rffl11Rm1
Payment was made for ~ ~ 'i<'f'llT '.rmA ,i; '!flt< m-rr.t 'ltf~TfZITtl'lt!T'l'fflA1*'!llt<
pashu sakhi training but ~ '!'if <II\ !Ifft m-rr.! <II\ 'I{ t1 calander programme was not
710 ~~~ll'!R'l ,i;tml
found and original 12/12/2017 103005 ~t1~>1~~ attendence sheet was not '.rmA Vi ~ m-rr.t fll;,i """ tn '211'1 enclosed with voucher. ,m ~I~~ f.Rffl <lrnt1
Amount was paid for vehicle ffi1T J'" " ~ ~ ~ ,r,) "lf/1; ~ 'Im'\ ~ Fi'tTr m mrr.i""
hiring to kosalya devi for the ~'IR~TfZITtl'lt!T;m:i!!Fi'tTr month of february 2017 but 30 26/4/2017 21348 tTIR: " ~ ffi1T ~ " lft1'I <IR ~ journey in kilometer was not Tfll1 vlitl iroi 1i/r ~ m'<1T'!'! 'IRT ~
mentioned in log book. ~ I ~ ~ f.Rffl ~ I
Amount was paid for RSLDC ~awel madhQgur training to poonam pathak
718 31/3/2018 22500 wihtout attendence sheet of participants. - Amount was paid for bank Attendace sheet reocved and attah
[S along with voucher credit linkage mealt to vishnu
243 08/03/2017 4000 singhal wihtout attendence l sheet of participants.
..._j ; I >
10 Sawaimadhopur Amount was paid for Active .< /) women training to chetram ~ -{?_~
meghwal wihtout attendence 232 28/7/2017 3554 ~Acco-@.
sheet of participants and - without copy of order. Amount was paid for Ommisions noted and reactify. purchasing of dong al but it was wrongly booked under 510 12/01/2017 3214 the head "office expenses DPMU".
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It was observed that there is IQo1 a opening balance of Rs. In this no Voucher Number is 86400 received from UC for mentioned neither any date so it is
11 I Tonk I scholarship of SHG students 21000 unable to identified the
but till audit period amount payment so kindly send the details
was not utilised for said purpose. Proper supporting was not
141 06/02/2017 29739 attached with voucher. Baran
Payment was made on 398 24/08/2017
W!ffl~l/;l!lr.i 'f!! llfll~mr"l lJR~
11 I Baran I Photo CODV bills. 62156 ,fll tam: In, f.Rm •;;.\ ~ lJ/'l1 in, Voucher was not signed by
580 11/01/2017 16324 concerned eerson. Proper supporting was not
782 01/09/2018 10314 attached with voucher. Training attendence sheet
04/07/2017 37355 ~ li3t!f'Mll q,i m'lllf<m <lITT1 folm 'TIil t I
was not verified by any 8 ll1l\' 'ffi'IT'l t1 3Rf. IRT f.tT«! ffl ,i;i Wl bearer authority. .;;11
Email confirmation of training -------
:/07/20;J 29:0
I~ ~ i I was not attached with payment voucher and 3
original bill was not found.
Voucher was passed for = "i 1076 'l< ~ fhr 1* = payment without signature of 1076 25/02/2018 87000 'llmTT f1'r4 Tf,) t1 llfll m'I"'! t1 3ffl: ,rn finance manager. f.l,mffi,i;i"l'!~I
Log sheet of vehicle was not ilITTITT'l7l'll 1lw-l '*t 'ffi'T llre ~ ~
verified. 1111 01/02/2018 26095 1!l "It t I llfll m'I"'! t I am: Q'1 F-1,m
I I ffl,i;]"l'l'IRI
12 Kola IP . =lf~lil'lr.i11R~TP)t1'll'til roper supportinqs was not 1134 02/09/2018 11000 llfll ml"! = ,rn F-1,m ffl ,i;r ""'
attached with voucher. ~I
News paper cutting was not 'S"flllralRlf'lm>IV!"'{vl~,i;f~ 'IIBIR WITTm 'I,! 'l1l"'R 2017 'ft ~
attached with advertisement 1186 03/09/2018 5590 2018 ~ 'lf;'1 ~ t ~ 11!\ fTilr'!"! ,i;r1 llfll bill. 'ffi'!T'! 3Rf. ,rn F-1,m ~ ,i;r '111 <ITT I
DA and hotel bill both was claimed and passed so DA
78 04/11/2017 3289 portion of Rs. 1575 should br 'Ollll'*t-.,;r,!,irt!!'*tv11~t1
recovered. TA/DA Bill of YP pertaining to 2015-16 was paid on 121 26/04/2017 79505 'S"fllf~'lfilllffl'llft<mr-11~'1't'I 26/04/2017. tt 3ffl: ,rn fll'rnl ffl ,i;r Wl ~I
It was observed that there is a opening balance of Rs. The opening balance of Rs. 76800 since
76800 since May 2016 may 2016 received from LIC for scholarship of SHG students bt1C8 ,se The fund received
13 I Dausa I received from UC for for scholarship Is given to them whose all the
scholarship of SHG students 76800 bills is correct and necessary document
I but till audit period amount found correctly and those document is not found correctly whc. se payment not done by
was not utilised for said DPMU and thereto; e, 1his balance is still not
purpose. utilised. so para shoul(I be drop
(_ (_ (. L l.l.L I I I
(._ ( (_ (_ C '- C '- - '-' v v '-' v ~ ...) ..J J ..) _) .) ..) .) ) ) )
14 Dholpur
It was observed that there is a opening balance of Rs. 6000 received from UC for scholarship of SHG students but till audit period amount was not utilised for said purpose.
6000
It was found that payment W3S made for livelihood CRP round expenses without verified attendence sheet.
171 30/10/2017 20570
15 Karauli Amount was paid to PRP honararium without supportings.
492 09/06/2017 139764
Total
QhQ!Qyr received from LIC for scholarship of SHG students this amount unused ! the amount keep in RRLP account as par para instriction this amount paid by related party under process action can be taken dpmu lavel
Fully documents are veryfied yp swati asthana and send all documents attched spmu lavel this para may be droped
71PROCUREMENT OR TENDE~
We observed following discrepancies at various Districts :
UDAIPUR:
3944660
Vehicle Hiring on Call basis - "Shri Karni Kripa Tours &Travels" a),Agreement was executed for supply of vehicle on 23/08/2017 while tender was awarded on 26/04/2017 b) Driving License was not enclosed in tender document file.
Tender of Printing & Stationery- "Allied Stationers" & "Parsav Printers & a),Comparative Statement was not prepared. b) The DPMU office without considering the finance and procurement guidelines directly awarded the work
without following bidding process in respect of procurement of material.
BAN SW ARA:
Tender of Vehicle(Bus) "Mahaveer Travels"
a),The DPMU office without considering the finance and procurement guidelines directly awarded the work b) During 2017-18 Total amount of Rs. 128200 was paid to mahaveer travels without any agreement.
c)ITDS was not deducted on the bill payments of Mahaveer Travels.
Tender of Vehicle "Vijay Mahavar"
a) I it has been found that DPMU office has hired services of vijay ma ha var for vehicle on monthly basis but payment to the party was made on simple A4 paper request letter without getting original bill during the whole 2017-18 year.
High
BANSWARA: There is no agreement between DPMU and mahaveer travels because we reimbursed payment of travelling expenses of cadre on ticket basis.
TDS was not deducted because we reimbursed the cadre travelling ticket.
Payment was made as per agreement between DPMU and Vehicle Owner
To be dropped after verification
-
To be dropped after verification
l. <.. ( ( ( ( ~ L L L C C L ~ ~ ~ V V ...) ..) .) ..) J ) ) )
BUNDI:
Tender of Printing & Stationery- "Jai Durga Printing Press" aj] In the above tender no EMO/SD was received.
Tender of Food & Stay· "Haryali Marriage Garden" a)I In the above tender no EMO/SD was received. b) The DPMU office without considering the finance and procurement guidelines directly awarded the work
without following bidding process.
PRATAPGARH:
Tender of Furniture & Fixtures - "Pareek Furniture" a)!EMD taken from firm of Rs. 5500 on 01/06/2017 was booked under RRLP head while all payments made to
Tender of SHG Books - Prlnt-o-Print a) I During 2017-18 payment of Rs. 202300 was made the firm under RRLP for printing of SHGNO books but
no tender was done. b) EMO was not taken from the firm.
Tender of Flex Printing. Utam Enterprises a)IAII three party quotations were not dated. b) It was observed that quotations were not stamped with firm's seal.
Other Tenders - a)! It was observed that EMO was taken in cash mode instead of demand draft/ bankers cheque from following
Firms in tender-.
Date !Amount IFi1m I Returned / Not Returned
41112011 I 10000 I Indira Sweets and mava I Returned bhnadar
10000 Bhagirath Halwai Returned 3000 Talati Photocopiers Returned 3000 Jiva lnfotech Returned 12000 lshwar Suthar Returned 12000 Pawan Comouters Returned
512612011 I 5500 NV Furniture Returned 5500 Kanchan Furniture Returned
SAWAIMADHOPUR:
Tender for Printing of SHGNO Books . Print-o-Print ) It was observed that lowest rate was quoted by Jai Durga Printing Press while tender was
a awarded to Print-o-Print. b) EMO/SD was not taken from bidders. c) Agreement on stamp was not executed between DPMU and Firm.
Tender file of Anil Printing • a)IOuotataion of bidder was not dated.
Bundi Due to single and short tender process payment will process after all work completion certificate given by DM oil RGAVP hence no EMO/SD required.
Pratapgarh ~ q\ ~ ~ 3TR.3TR.~.Q\ 'le: 'If t <1'l!'ilttloft~~«R'R oft'IJ't~'TT'm~,i;'13TR, 3TR.~.Q\. 'le: 'If '""' oft 'll't eft 'i'1<'A ~iri:~s311t1
"ffil 2017-18 <f ~ ~ <f;<' ~ G<' m4\ q;,f " 11,i.~.;:;l't ~ ~- oft
•Jiffi 'ilttl oft 'll't e!l, 11<1.Q\.1<11. 'J " ,;:;ml tr,mi; 51816 fl:. 14.12.2016 ilf Gffi'll l;fl.~.vi'I J<ffi 475/-;;, llFcl <R {l'li <fi3I\ !'ffi <R 1367 /-;; " ~ G<'<Ript!"ftl',lfi'll'teft1
~~~oft'll'teft= 'TT'm~"ltlofl'll'teft1,fferoq,lf 'TT'm~AAq;i~EZIR-mTi:illm t1
<rrthi1 iITT1 ~ ii ffl-'I 'fl fm.l'I ~ ~oftlfteft.~3IT$cli!RTt\'IJ't t1 ~ 'R~ffi ~~,fl ffl ~<1RTtl'IJ'tt1
~q;,f'fl~'TT'm~ 'l"R /snri " of) ,rt eft ~ ~ GTfm "!ti m" tR tR 'l"R /snri ft oTTcT ~ TT4 el, ~ 'If 'TTm ~ t\:t't. iITTT ft ofl i:ilT WI t I
Sawalmadhopur Rates was lowest.
Ommisions noted
Deepak Dixit quoted lowest rate. Local vendors does not have a food and stay licence.
-
(_ (. ~1 < < ( l. ( L C. end~ of Vehicle Hiring - "Deepak Dixit" a) It was observed that lowest rate was quoted by Ashok Kumar Dixit while tender was awarded to b) Agreement on stamp was not executed between OPMU and Firm.
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Tender for Food & Stay - "Pawan & Dlnesh" a)\FSSAI certificate I Food License was not obtained from bidders. b) GST certificates was not enclosed in tender file.
CHURU:
Vehicle Hiring Tender - "Anita Saini" a)ITender was opened on 24/10/2017 on which date insurance of vehicle was covered upto 17/06/2017 as per
insurance copy provided by bidder. b) I EMO was not taken before opening of tender rather it was taken 29/11/2017 along with security deposit
which is not technically allowed.
Tender for Printing of VO Books - Print-o-Print a) I Tender was opened on 26/10/2017 but EMO was not taken before opening of tender rather it was taken
29/11/2017 which is not technically allowed.
DUNGARPUR:
Vehicle Hiring Tender - "Kailash Jain" a)I It has been found that EMO of Rs. 5800 was not received from successful party. b) Agreement was not executed with Kailash Jain. c) Comparative statement was not prepared.
JHALAWAR:
Tender for Pashu Sakhi Kit The DPMU office reimbursed the below bills without ensuring the finance and procurement guidelines to be followed by VOs.
Sr. No. I Firm Name Vr. No./Date I Amount
1 I 314/ M/s shakuntala Pharma I 73320 03.10.2017 Jhalawar
2 I 315 / Mis shakuntala Pharma I 97776 03.10.2017 Jhalawar
3 I 349/ Vishal Medical I 105987 03.10.2017 Total I 277083
Tender of Flex- "Jai Durga Printing Press" a), In the above tender no EMO/SD was received. b) The DPMU office without considering the finance and procurement guidelines directly awarded the work
without following bidding process. c)IDuring the year 2017-18 total payment of Rs. 652600 was made vide V.No. 349/03.10.2017
We will check the matter and compliance further
Churu ~~~llll\31f.tfflfr,l)'fl !ll'\'!'1<,R\TfttJITlITT\;;mi~l,i\ ~ m<IT<A 'Im ~ ;;m),n <1>11 1lfllioi ift11lf<lfR~'!R<lllE!IATIJ11;JfT,),rr1 <l/""1~f.l,m~I
~<111mtr<llttlA~,t;,:'m,t = ;Ill 'Tl v!'I mtr ~ •eoo ~ <111 Tfl ell <1>11 >It< <1ftr 23.10.2017 iii\~"· 003010 'fl !IT'('!~ lJl <1>11 ~ 2•.10. 2017 ill'r ~ ~ t1 ~ ~ <1ftr ~ 7200 1i/t 1Jl1TT .;m t"!i 'ifllf.t?I ~ "<:lllT ill'r 'I'll ill'!illl 2081-82 ~ 2•.10.2017 1i/t 3!1l'm 'Im ~ 71>11 tTT vTT <1ftr ~ 7200 ~ "· 003022 'fl !IT'('! lJ1I Tft1 ~ ~;ftt\m ;Ill <lftr~,!f lfQ; 1'll'I ~ ,!f ~ 13.11.2017 1i/t 1Jl1TT
1fR>llt 'Tl t lftlT ,Im ~ lj 29.11.2017 1i/t ~'Tl t1 t1l = ~llfll<m,!f illtt~'lt'f~t1<ljtf?IT~ f.l,m 1l>ffl I
Dungarour We will check the matter and compliance further
Jhalawar t1l f.r.i <Ill T1ffl" ~ ,t; ~ ~1!\'l~q,t'lf.l;mTf>lltl
t1l f.r.i '"1 T1ffl" ~ ,t; ~ ~~~q,t'lfllr'ITTf>lltl
t1l f.r.i <Ill T1ffl" ~ ,t; ~ ~;lll~q,t'lf.l;m1T"111t1
t1l f.r.i '"1 T1ffl" ~ ,t; ~ 11f,n!'i;lll~,r,t\llln!J71>11tl
(_ (_ l"~"~u~----C...-l.- L L. L l.- L C C l.,.,, 1.....- v v v ._ - I I 1
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Vehicle Hiring Tender -"Narender Kumar Sharma" a),EMD/SD was not taken from bidders. b) Agreement was not executed on stamp with Narendra Kumar Sharma. c) Supporting documents was not available like tax registration certificate , Pan card etc
Manpower Tender a) Supporting documents was not available like tax registration certificate , Pan card etc. b) Experience Certificate was not found in tender file. c) EMO/SD was not taken from bidders. d) Agreement was not executed on stamp.
Food Tender - Hotel Kanak Palace a) FSSAI Certificate was not found in tender file. b) EMO/SD was not taken from bidders. c) Agreement was not executed on stamp. d) Supporting documents was not available like tax registration certificate , Pan card etc.
KOTA:
Printing & Stationery- Mamta Enterprises & Shrish Enterprises a~EMD/SD was not taken from bidders. b) Agreement was not executed on stamp. c) Supporting documents was not available like tax registration certificate , Pan card etc.
Vehicle Hiring Tender -"Gajendra Singh" a)jEMD/SD was not taken from bidders.
Tender of SHG / VO Book of records - "Gurjar Enterprises & Jai Durga Printing Press" a)jEMD/SD was not taken from bidders.
~ We will take care in future
Supporting attach
Supporting attach
Kata Supporting attach
Take care in future
We will take care in future
Office Rent -"Amolok Chand" a)IAgreement was not executed on stamp. I !Take care in future b) EMO/SD was not taken from bidders.
Bl ADVANCES TO STAFF AND CONTRACTUAL STAFF & OTHERS: I High
a)jAs per tally it was observed that there are lying old advances in tally as on 31/03/2018 which have not been adjusted/recovered till audit period. I I I To be dropped after verification
(._ ( ( ( ( <... Sr.No. DPMU Amount as on 31/03/2018 Head under Tally Pertaining
Banswara vear
438750 Advances to Active 2015-16 Advance adjustment bills have been
Women made I-
1849000 Advances to CLF 2015-16 Advance adjustment bills have been made
Advance to Kaushal Advance adjustment bills have been 90000 2015-16 made
Vikash Sakhi t--- 1 Banswara
Advance to Saheli Continuous contact tor advance 4875
Samiti Dholpur 2015-16 adjustment
12697 Advances to SIDS 2016-17 Acvance adjustment bills have been made
15000 Advances to VO 2015-16 Advance adjustment bills have been made
2 Baran -10034 Vikram Sinah 2016-17 ~ 3 Bhilwara 9742 Advance to others 2016-17 ~~~"t"!lW<l1flfl!;ilvrA1!1'1
153392 Advances to 2016-17
~1't1~lfi);jfj,glg1 4 Dungarpur Resource Aaencv
10400 Securitv Deposit 2016-17 Bhilwara 1505000 Other Advances 2016-17 Notice for recover is given, we also
5 Jhalawar 716017 Advances to SIDS 2016-17 wrote to spmu for advances against 30580 Advances to PFT 2017-18 staff who relieved from RGA VP
Advance from bhilwara so recovery process is going 6 Kata 20000 2016-17 on.
NRLM 7 Pratapgarh 56250 Advances to CRP 2015-16
33851 Advance to PRPs 2016-17
421608 Advance to others 2016-17 )SQ!g_ Agency (SIDS)
Advance to >m3!ftr11'1ftr=~~111'1TTteft 8 Udaipur 133515 Resources Agency 2013-14 alt,~ 27.3.1' 1ll't ~ 'i 159 ~
(SERP) ~ 111, ti TJt t1 ,t;,rc;i ~ ~ ~lfi)~'lt\~'IT">llt1 68108 Advance to PFTs 2016-17 ~~l'l~'lm!lofi ~
47864 Advance to External 2014-15 ;;nt,f\ I 3Rf. <rn ~ "i!R"'l 1!11 "'I'! 1IR I e: ~ PRPs ~1 Pratapqarh
I~ ~~I SPMU .j\_q'\_111'{ ~ -q;) ~-=-q'I tl'1 "iii 'J'@r-1 b) OUTSTANDING DEPARTMENTAL ADVANCES "iii ~ <ft TTt arJftil mTI "iii ~ ~/2;
t<jfmllTTTmtll,Tt:~q-,t~ ~A There are long outstanding advances amounting to Rs. 1,80,25,544. Till audit period no utilization f.l;-m Tfm t I certificate/ adjustment was made against these advances. To be dropped after verification
~ Details are as below - >m '1ftr ~ lll't 11'- "ii; ar:x,m 25
llfflm,1111"!I'lffl'lfl!;ilv1A'ITT'flt1
Closing Balance as wrMvr-l 111'1 llfllriiT v!Tft t I S. No. Financial year Party Name
on 31.03.2018 1 2015-16 RSLDC 16,07,70,050 ~~tl~lll'<l"Tftt1 2 2015-16 SIDS 36,38,789 ~ 3Rlth! ~ ~ mTI ~ 4308
Kudumba Shree District 'l'i '1ftr ~ 9026 1!11 "!I'lffl'I f.lrt v!A lfi) 3 2015-16
Mission 2,07,500 llfllrilllll'l;jfj,t\t1
<. l.C..C \..., l., ..J .J J J J
(_{._ {._ (._(_(_ C C C C L L ~ C ~ ~ v v 0 ~ ~ J J .) .J _) _)
4 Concurrent Anantha Maha Samakhya 6675902 'llftT 30000 ;;o ;f.l WITTrnlR ~ '<ft gl,l ,/; 5 Concurrent Godavari Mahasamakhva 8080238 ... IV! lRftm " ffi 1/1 ~ ft'liill 00.03.2017
1111~~>m1aft~m..-.'ffoo;;o
6 2015-16 RGAVP Work Shop Cell 300000 1Rj.i'1I .... ,ift, """ml ,ft 'ft t, .,. "° lF'I
(Resources cell) 'TI"lllllRj.i'II .... Tifti""'10tt.1'1'Tt1 7 Concurrent Bandhan Konnaoar 2760196
Indian Institute of Craft and ·-
8 Concurrent Design 96000
9 Concurrent Rajasthan Rajya Sahakari 53208 upbhokta sangh
10 Concurrent Chelan Solanki 60000 11 2013-14 Orraqulu Mahasamakhya 4,83,000
Total 18025544
c) District Wtse Observations :- KABA!.!LI;
Late Adjustment of advances by Staff
V.No/ Date Sr.No. Name V.No/Date of advance given Amount of Days ~
adjustment 1 Shankar Kumar 449-19/05/2017 40000 21/02/2018 278 Take care in further To be dropped after verification
2 Salish Rawat 399-13/04/2017 20000 1026- 294 30/01/2018
3 Dinesh 442/19/05/2017 20000 1081- 278 21/02/2018
JAIPUR: ..1.lil2l.!.r ~ ,i;; ~ Tfll1 t I 'lz'l"l1 3llffi
V.No/ Date f.Rffll!RroJ Sr.No. Name V.No/Date of advance given Amount of Days
adjustment - ~s,.Dff..1
\~ 1 Sids 207- 08/02/2016 2470 - -
~~ BHILWARA, ,IHALAWAR & RA,!SAMAND; !1i~ ~J The following advances were sanctioned to persons in concerned DPMUs but they had left department ~ ~~ without adjustment of advances : Notice for recover is given , we ~~AcCO' ~ it is to be noted that the following discrepancy was also in the last year and in 2017-18 it is going on which also wrote to spmu for advances - shows that no action has been taken properly. against staff who relieved from
RGAVP bhilwara so recovery To be dropped after verification Sr. No. District Employee Name Outstanding Days process is going on.
Amount 1 Bhilwara Amit Sharma 1885 675 2 Bhilwara Amit Verma 15000 326 3 Bhilwara Dharam Chandra Khatik 17125 365 4 Bhilwara Mumtai Ali Khan 18314 454 QhQ!IQ[9iJrh 5 Bhilwara V K Sharma(resigned in 14- 8000 1160 As per latter received from jaipur
- office no. court case/2016/4777- 6 Bhilwara Aniana Chauhan 262 541 79 on dated 09.09.2018 recovery 7 Bhilwara Balu Ram 3325 529 will be done from his due arrear 8 Bhilwara Prem Nath 5000 541 payment. Latter copy is attached 9 Bhilwara Rafiq Mohammad 5000 754 for your reference please. 10 Bhilwara Rafia Mohammad 5000 541
(_ ( (_ (_ (., (_, L, i_, I..., '- V v V ....) -.) _.) ~ ..) .) ..) ) _) J 11 Jhalawar Anees Mohd. (resigned in
March 2016 6629 180
12 Chittorgarh AteekAhmad 12100 772 13 Raisarnand Bhavya 14228 227
TOTAL 99768
~ .n>Mrn 'ftol:'R1~3ifti; infro;t;~
'i. 000098 ~ 20.10.201& ~ TifTI ""1l !Amount has been recovered so para 6629 = = <!\ t I dropped
9IGENERAL OBSERVATION IN ACCOUNTING SOFTWARE
Alln terms of finance manual, books of accounts of the project are to be maintained in 'Tally'. On verification of its compliance, following discrepancies were noted:
Tally' is not password protected in many DPMUs like Udaipur, Bikaner, Bundi, Dausa, Kota, Dungarpur, Jhalawar, Sawaimadhopur The vouchers prepared in 'Tally' were not generated and not enclosed with the supporting in the voucher file. Narration on the vouchers has not been mentioned in 'Tally'. Thus the vouchers were not prepared properly with complete details.
We were verified the vouchers prepared manually whereas ledgers, trial balance etc. in 'Tally'. Thus whether both are in agreement could not be ensured. There was variation in voucher numbers as per 'Tally' and numbers mentioned on manual vouchers due to which vouchers could not be located readily thereby defeating the purpose of its maintenance in 'Tally'. Ex. Bhilwara ,Pratapgarh etc
Above discrepancies depicts that accounts staff has not been adequately trained for maintenance of accounts in 'Tally'. '
Bl District Wise Observations:-
We have observed following points during our audit at various districts :-
BANSWARA: a)pt has been found that as on 31/03/2018 there is a item "fund in transit"of Rs. 807509 which should be
reconciled with the books of accounts.
b)I Proper Narrations was not mentioned at the time of doing entry in Tally,
Payment entries was made directly debiting to expense head without giving segregation in cost c)lcenter. d) Payment made for gas connection secutiry deposit of Rs.13600 vide Vr.No. 100 dated 25/5/2015 &Rs. 3700
Vr.No. 147 dated 17/6/2015 is wrongly booked under EMD(liability head).
KARAULI:
Opening balance of bank in tally as on 644839 opening balance as per cash book and bank 692686
Difference 47847
Such Difference should be rectified in tally software b)ICost center was not prepared in office rent ledger.
PRATAPGARH:
Low
a) I During the verification of tally software it was observed that opening balance of bank account in tally was not reconciled with cash book and bank statement opening balance.
.!2.Yill1i All actions will taken and compliance [re be dropped after verification is made .
Sawai Madhopur Ommission noted and reactified.
Pratapgarh Wlt 2017-18 ll toft -~ 'lt'I t!I 3lil ~ " toft lll't tf.!Tr g 3@ : ~ Wol <ITT 'l"i ~lll'l-;;ii"'t1
Banswara It has been reconciled.
Proper narration have been made and noted for future.
Entries got rectified and noted for future.
Rectification entry have been made.
~ Difference due to non payment o some untrace bills
Pratapgarh We will take care in future Payment entries was made directly debiting to expense head without giving segregation in cost center
Proper Narrations not mentions at the time of doing entry in Tally. 1 I 1
(_ (_ (. CL LC CL LL LL~~~· v v ....,I ._) J _) J ...) _) ) )
DAUSA: As per tally there is outstanding Rs.1028000 as on 31/3/2018 under RSETI fund while it was found that the same was fully expensed vide Vr.No. 01 dated 05/04/2011 but it was not properly adjusted in books till audit period.
CHURU:
a)IPayment entries was made directly debiting to expense head without giving b) Proper Narrations was not mentioned at the time of doing entry in Tally.
UDAIPUR:
a)\Payment entries was made directly debiting to expense head without giving segregation in cost center b) Proper Narrations was not mentioned at the time of doing entry in Tally.
TONK:
Payment entries was made directly debiting to expense head without giving segregation in cost center
Proper Narrations was not mentioned at the time of doing entry in Tally.
DUNGARPUR: a),lt was observed that Interest paid on TDS of Rs. 6910 vide Vr.No. 699 dated 18/10/2017 was booked in firm
Vikas Jain CA under current asset head instead of booking it as expenditure. b) It is observed that Interest paid on TDS of Rs. 4700 vide Vr.No. 700 dated 18/10/2017 was booked in firm
Vikas Jain CA. under current asset head instead of booking it as expenditure.
Qli.[J.[ irc,)v; 1lmR -If ~ <!Ra l!'fll ol-iR 'l~<fi'l~~~=t1'1ft~ =~'l.<"-gttm~"~
ml ;;ml"tn1 <!i'lllT !ITI f.i,m .ma1 ~ The outstanding balance of Rs. 1028000 as on 31.03.2018 under RSETI fund is now fully adjusted on the date of 05.04-2017 in cash book. so para should be drop
Tonk Earlier entry In tally was done by SPMU tally Expert and the way they did the entry the same process is followed.
10\COMMUNITY OPERATIONAL MANUAL a) Para Related to Karauli, Dausa, Banswara, Udaipur,Jhalawar, Baran, Chittorgarh, Bhilwara, Churu,
Dungarpur, DPMU Community Manual and Format 23(ii) A stipulates that signature of the bookkeeper of SHG is to be taken in the form. However, their signatures were not obtained at the time of release of Tranche-I depicting that Tranche-I was released to SHGs without ensuring the availability of book keepers. Further, certificate from PFT for compliance of eligibility criteria does not contain clause to certify the availability of bookkeepers at SHGs. As per Community Operational Manual (COM), following criteria is to be fulfilled for release of Tranche to co-opting existing group (SHGs): Meeting is to be convened with the enlisted group and project objectives are to be discussed with the group. The group is to be communicated about the standard procedure and practices adopted for SHG, which will have to be followed by the group. The group is to be graded after three or six months as with new groups depending upon the quality of group and then will be treated similar to rest of the groups Interest of group members in taking up micro credit & livelihood activities and other developmental RR.LP interventions would be basic criteria. PFT would check with nearby bank branch prior to adoption if existing SHG as group is defaulter with any bank then would not be eligible. PFT will evaluate eligibility of SHG interested based on eligibility criteria. If the group fulfils the criteria than the desirable attributes will be evaluated and a consolidation evaluation report would be prepared in the format prescribed. However, documentation to authenticate the above requirement of COM was not held on record in support of Tranche-I released to SHGs during the year 2017-18.
b)lin bank reconciliation statement of Jhalawar it was observed that there are many cases of neft return of Tranch1 & Tranch 2 of old years and also these Tranch 1 & Tranch 2 was not returned to fulfill the purpose of p_roject smoothly as below -
Medium I Baran ~l!\1u11,t'it~~UIA-roJT ""'1">11 am~ f.rrn! ilR'\ ~ "i1!l URI
Chittorgarh Audit observation noted for future please.
QhJm! i~ alfmr-, ~-If~ Tr,\ "f.lttll.ct~~'R~ =~~t'l'l.l'?'l."l'ffi'l'IT'lti .ct,rHm~~'R~-1Tll <rreRTamirb;;ir-\~="'·~ TfITT t l'J>.11 'lfil"l ~ ~ 11<!>7, .ct ~;f;mA~"R"T'l!'R ~ "if; ~ ~ "if; 1IITT"I l!llM~;;rn\ ffi"if;~~ ~Tn\t1'1i'llll'ITif.i,m~1
To be dropped after verification
l. l (. {., (.__ (._ c.. l. \,.., '\ ~ • ' .) ...) j ) ) ' ~ Sr.No. Date Party Name Amount Cheaue No ~~*~-.fm3l5if
1 22.7.2016 Baba Ramdev, Patti 110250 10144 ~<lmfRmTflllt1~-l'l22
l(M.Thana) «Ill ffl'1'@1 ,f'j,li ?J<ltl-, ifl'l,ifu~ 2 27.7.2016 Jai Shri Krishna, Guradi 10163 330000 <1'i ,. m = wi:i; "" ti-
l(M.Thana) 110250 2 1JII '1fTI ~ 1543300 ~'I{! I 3 27.7.2016 Om Devri Kalan Aklera 15000 10162 4 16.8.2016 Barkat Bakani 15000 10732 5 16.8.2016 Hanuman, Bairagarh
110250 10677 (Aklera)
6 9.9.2016 Jai Ganesh VO Kolvi 150000 50475 7 1.9.2016 Choth Mata VO Budhwara 50000 10191 8 9.9.2016 Santoshi Mata, Richhwa 15000 10718 9 9.9.2016 Mohammad Sahab, Richhwa
15000 10718
10 30.9.2016 Hanuman, Chandipur 15000 11427 11 30.9.2016 Choth Mata Chandiour 15000 11427 12 30.9.2016 Shankar Bhagwan,
15000 11427 Chandipur
13 30.9.16 Radhe Radhe VO, Salawad 50000 11422
l(Bakani) 14 10.11.16 1. Jai Mata Di SHG 11884
Chandrapuriya/ Gulkheri 15000 l(Aklera)
15 10.11.16 2.Priya SHG Bindhakhera 15000 11884 16 10.11.16 Sai Baba SHG Aagriya
110150 11886 l(Bakani)
17 10.11.16 Shiv Shakti SHG, Ratlai 110150 11887
l(Bak,mi) 18 23.11.16 Kabir SHG Akoliya/garboliya
15000 11895 l(M.Thana)
19 23.11.16 Shri Ram SHG 11902 Kanwa/Rawasiya (M. Thana) 110250
20 1.12.16 Radha Krishna SHG 15000 11920 21 6.12.16 Shri Krishna SHG Mayakheri
15000 11940 ;(Pidawa)
22 6.12.16 Radha Krishna SHG 15000 11940
Harnawda Gaja (Pidawa) 23 6.12.16 Hanuman Ji SHG Baskheri
15000 11942 Lodhan (Aklera)
24 6.12.16 Gayatri SHG Shorti 15000 13104
l(M.Thana) 25 3.2.17 Peer Baba SHG
15000 13199 Uchawda/Gulkheri (Aklera) -
~~&J?.li;
~~
26 3.2.17 Balaji SHG 13210 Garboliya/Manyakheri 110200
I~ (M.Thana)
27 3.2. 17 Rata Devi SHG 13210 Garboliya/Manyakheri 110200 v~ (M.Thana)
~~ 28 3.2.17 Dev Maharaj SHG Garboliya 13210 ~ /Manyakheri (M.Thana) 110200 ' --=- 29 3.2.17 Ganesh SHG 13210
Garboliya/Manyakheri 11020G (M.Thana)
(. c.. F # ( ( L L l - 30 3.2.17 Jai Mata Di SHG Garboliya 13210 /Mar,vakheri IM.Thana) 110200
31 3.2.17 Radhe Krishna SHG 110200 13210
Aw2lhera/Guradi IM.Thana) 32 3.2.17 Shri Krishna SHG 13196
Odiyakheri/Mayakheri 110250 (Pidawa)
33 4.2.17 Rajeev Gandhi SHG 15000 13201
Adakheri (Pidawa) 34 4.2.17 Santoshi Maa Adakheri
15000 13201 (Pidawa)
35 16.2.17 Maa Santoshi SHG 15000 13216
Nasirabad /Bakanil 36 17.2.17 Sai Baba VO VRF Fund
150000 15498 Aaariva (Bakanl)
37 18.2.17 Radhika VO VRF Fund 150000 15498
Barkheri/Devri /Bakanll 38 16.3.17 Bajrang Bali SHG Saredi
110250 15514 IM.Thanal
39 16.3.17 Radhika SHG 15514 Garboliya/Aakkheri 110250 (M.Thana)
40 16.3.17 Balaji SHG 15514 Garboliya/Aakkheri 110250 (M.Thana)
41 16.3.17 Ramdev Ji SHG 15000 15512
Bahedikala/Bhalta /Aklera) 42 17.3.17 Balaii SHG Lahas /Aklera) 15000 15512 43 17 3 17 Bajrang Bali SHG 15512
Nayakhera/ Banskheri 15000 Lodhan (Aklera)
44 17.3.17 Jai Mata Di Umrlva(Akleral 15000 15512 45 17.3.17 Kabir Saheb SHG Badikhera
15000 15512 (Akleral
46 18.3.17 Shankar Bhagwan SHG 15512 Ghorakhera 15000 /Borband(Aklera)
47 18.3.17 Balaji SHG Borband (Aklera) 15000 15512
48 18.3.17 Dudhakheri SHG Ratlai 15000 15512
/Bakanil 49 13.4.2017 Shree Nath SHG 15511 ~
Thhanawad IAklera) 110250 ~s,.D~ 50 13.4.2017 Shankar Bhagwan SHG
110250 15511 ~ ~t Mishroli/M.Thana (Aklera) I PRN: ~ 51 13.4.2017 Radha Swami SHG 50518 < >lj Ramcnancrapura/Thhobriyak 15000 --~-~ * hurd (Bakani)
~~ ~ 52 13.4.2017 Sanwariya Seth SHG Guradi 50518 ~ACCo.½'. Awalheda (M.Thana) 110250 - 53 13.4.2017 Baba Ramdev SHG Kalitalai
15000 50518 l!Pidawa)
54 13.4.2017 Om Shanti SHG Ratlai 110250 50518
l!Bakani) 55 17.3.2017 Jai Hanuman SHG Kolukheri
15000 50518 Kala IM.Thanal
(. l. '- (_, -..) ~ ~ ..) J .) .) _) j J ) .) ~ _,
l. (_ (_ <...l.LL C C L L ~ ~ ~ ~ v U v ~ ~ ~ ~ J J J ) ) ..J
56 29.4.2017 Laxmi SHG Batukheri 15000 50585
Chandipura (M.Thana) 57 29.4.2017 Shree Ganesh SHG
15000 50585 Padliya/Shrti (M.Thanal
58 29.4.2017 Radha Swami SHG 50585 Chhodliya/Semlihat 15000 (M.'Thana)
59 29.4.2017 Rajeev Gandhi SHG 110250 50584
Rarr.puri}'a/Danta (Pidawa) 60 1.5.2017 Chouth Mata SHG
15000 50585 Chachhlaw (Pidawa)
61 1.5.2017 Jai Mata Di SHG 50585 Bambuliya/Badbad 15000 (M.Thana)
62 3.5.2017 J 3i Bajrang Bali SHG 50529 Sarkhandi/Devri chanchal 15000 (Aklera)
63 3.5.2017 Radha SHG Sarkhandi/Devri 50529 chanchal (Aklera) 15000
64 3.5.2017 Durga Maiya SHG 50529 Sarkhandi/Devri chanchal 15000 (Aklera)
65 3.5.2017 Jai Bajrang Bali SHG 50529 Sarkhandi/Devri chanchal 110250 (Aklera)
66 23/8/2017 Rada Swami Semlihat 110250 18651
Chhodliya M.Thana 67 23/8/2017 Gayatri Devli Aklera 110250 18710 68 23/8/2017 Sawai Bhoj Beragarh
110250 18710 Nayagaon Aklera
69 25/8/2017 Krishna khokheda Lala 15000 18677
Thanawad Aklera 70 25/8/2017 Gayatri Devli Aklera 15000 18678 71 25/8/2017 Ganga Maiya ahadpura
15000 18678 Garboliya M.Thana
72 7/9/2017 T-1 Dua SHG 15000 18733
Khanpur/khan_E>_ur 73 8/9/2017 T-1 Balaji SHG Behdavda
15000 18732 Badbad//M. Thana
74 11/10/2017 Laxmi SHG 19546 Chandipur/Batukhedi, 110250 M.Thana T-2
75 11/10/2017 Jai Mata Di SHg Thikriya 19546 M.Thana/Thikriya, M.Thana 110250 T-2
76 13/10/2017 Shree Ji SHG Jawar/Jawar, 15000 19529 - M.Thana T-1
~ ... Si.~
~
77 13/10/2017 Radha Rani SHG 15000 19529
~ M.Thana/M.Thana T-1
I~{ 78 31/10/2017 Jai Mata Di SHg 15000 19625 FRN:
I>~ Kt1a11puriya/lhas, Aklera T-1 I<
~ *
~
79 31/10/2017 Jai Bajrang Bali SHG 19625
~ Kishanpuriya/Kharpa, Akera 15000 T-1 "'~Ac<JJ'
(_ t L (_ <... <... <... (_ l. C (.., C l., l., '-' ._. ._. V V v .__) ..) J :; ..) J J ..) ) ) ) .) J 80 31/10/2017 Shree Nath SHG 19625
ThanawadfThanwad, Aklera 15000 T-1
81 31/10/2017 Kanwar Ji Maharaj SHG 15000 19625
Ametha/Ametha, Aklera T-1 82 31/10/2017 Shankar Bhagwan SHG 19625
Mishroli/Mishroli M. Thana, 15000 Aklera T-1
83 31/10/2017 Veer Maharaj Ji SHG 19625 Patlikheda/Sarkhandiya 15000 M.Thana, Aklera T-1
84 31/10/2017 Radhe Radhe SHG 15000 19625
Ametha/Ametha, Aklera T-1 85 31/10/2017 Bheru Ji Maharaj SHG
15000 19625 Ametha/Ametha, Aklera T-1
86 31/10/2017 Jai Mata Di SHG 19625 Tharol/Reechwa, Aklera T-2 110250
87 31/10/2017 Ba1aji SHG Lhas/Lhas, 110250 19625
Aklera T-2 88 23/11/2017 Bajrang Bali 19666
Moikhurd/Kohdijhar, Aklera 15000 T-1
89 23/11/2017 Jai Bajrang Bali Talab 19666 bhalti/Borkhedi Gujran, 15000 Aklera T-1
90 23/11/2017 Shree Ganesh 19666 Mangalpura/Borkhedi, Akleta 15000 T-1
91 23/11/2017 Ja, Narayan Borkhedi 19666 Gujran/Borkhedi Gujran, 15000 .. Aklera T-1
92 23/11/2017 Shona ji Kherkheda/Borkhedi 19666 Gujran, Aklera T-1 15000
93 23/11/2017 Devnarayan 19666 Goplapura/Gopalpura, 15000 Aklera T-1
94 23/11/2017 Jai Mata Di 19666 nayapura/Nayapura, Aklera 15000 T-1
95 8/12/2017 Maha Dev MorelifTharol, 15000 19680
Aklera T-1 96 8/12/2017 Bhomiya Ji SHG Dev 19680
kadar/Devri Chanchal, 15000 - Aklera T-1
~
~ 97 16/12/2017 Ganga Maiya Sarda/Sarda, 15000 19680 .~
Aklera T-1 [\~ 98 17/3/2018 Gajanand SHG Basodiya, 21382(
Pachola Aklera T-1 15000 !; I 99 17/3/2018 Shree Ganesh SHG 21382 ~ ~~ I Gadiyajaimal, Amritkhedi 15000
~ Aklera T-1
100 17/3/2018 Shree Ganesh SHG 21382 Gadiyajaimal, Amritkhedi 15000 Aklera T-1
(_ (_ (.,(.CL'-'-'- v U ~ 0 ~ ~ ~ ~ J J ( ( l L L. L L
13 DEFUNCT SHG OBSERVATIONS Medium ~ We reviewed the MIS system of the RGAVP in which we found that the No of defunct SHG is going at a flll!,rr:tUR m'fi:rn ~ ii;'I ~ f.);,l large level for which there is not any established monitoring system to overcome such problem either at arAS\l'ITlr-i:<ITT~81J!lf.G"flF-1ffl1 DPMU level or SPMU level. We have attached the list of defunct SHG as on 31.03.2018 as provided by m"'\<f;JWll!Ri
state level Manager (M&E). fumgj_ MIS work related to Defunct SHG is
Sr.No DPMU No of Defunct SHG as on No of Defunct SHG Deviation under process ·
31/3/2017 as on 31/3/2018
1 BUNDI 143 - 2 BANSWARA 120 - Banswara 3 UDAIPUR 232 Efforts are being made for revival 4 BARAN 91 of defunct SHGs To be dropped after verification 5 TONK 286 6 BHILWARA 461 fu.@o. 7 CHURU 432 - ---- = -rn, a11 ,nfmT> m ~ ft>tfil ,, - 8 DUNGARPUR 205
31l!'rn a.,1 ~a, ""' i q:d fttfbn """"' .t,~)"l1rumf.);l);;ii-;tt1
9 JHALAWAR 230 10 KOTA 309 Not Provided - fil!IMfil 11 SAWAI special Campaign w,11 be started to
MADHOPUR 94 - revive The defunct SHG If SHG will 12 not be revived then The amounts
BIKANER 233 given to them as T1 T2 will be 13 CHITTORGARH 67 - recovered.
14 DAUSA 302 - 15 DHOLPUR 187 - Chittorqarh 16 KARAULI 42 - DPMU Chiltorgarh Efforts are being 17 PRATAPGARH 47 - made for revival of these SHGs'
18 RAJ SAMANO 241 - 14 COMMON FINDING FOR DPMU'S Low
A) NON- COMPLIANCE OF FINANCE MANUAL:-
All paid vouchers and invoices are to be stamped "Paid & Cancelled" so that they cannot be used again. Chlttorgarh However, in most of the cases "Paid & Cancelled" stamp was not affixed Jodhpur, Kata, Jhalawar, Dausa, Audit observation noted for future To be dropped after verification Dungarpur, Banswara, Udaipur, Sawaimadhopur, Churu, Karauli DPMUs. please. Consumable register recording the date and quantity of receipt& issue of inventory and balance of inventory Churu items is to be maintained. However the same is not properly maintained at Bikaner, Jaipur, Baran, Jhalawar ~ ~ "ll paid & cancelled etc. Seal WIT ~ ~ t I The hard copy of cash Book is to be signed by the Accountant and Manager (Finance) and rectification of data entry is to be carried out immediately. In case of major rectification, printout shall be taken afresh. Pratapqarh However, the original printout shall be retained with the remark 'Modified and cancelled' written across the ~ 1R'IR "il""'l1"lITT ~.lj.i:iq; .3ITT ~ entire width of the page. However, the said procedure is not followed at any of the DPMUs. tl~fl);i);;mH1
There is no system of preparation of vouchers at Bhilwara, Pratapqarh, DPMU as the bills are pasted on a Kota paper and even the account head is not mentioned thereon due to which head under which the expense has ..w-, ~- ~ iTT ta '!ti~ onm 81 lPll been booked could not be verified. om! ~ ~ oml t ~ ffim 11
~ '!ti \j\ •r( t >m: "" l'Hffl m .., Further, the bills are not filed serially, date wise due to which these are not easily accessible/ .. ~ '"11 -
~~
B) NON- COMPLIANCE OF HR MANUAL :- :a !!Yill!i
;,,1 ~ As per Para 5.26 of H.R. Manual, DPMU cashier is required to furnish Rs. 5,000/- towards security deposit. Security Deposit complalnce will I ·mw.- f) However, on verification, said amount has not been furnished till date at Banswara, Pratapgarh, Jhalawar, make shortly Udaipur, Rajsamand, Kata, Bhilwara, Bundi DPMUs. Pratapgarh
~A~ u\fuin gm = fwTI ~ ~ Q;"<I
C) ATTENDANCE/ LEAVE RECORDS AND SALARY PAYMENTS OF STAFF AS WELL AS fil>wT ,I ~ ~ 'lffi!l ~ ~ ffll tTT Rfilr.,i ,j't m<9 # I -
J ) _) _) )
L (_ (_ (_ l LCL-<-<-'-''-' vU-...)-.J...)J ..) ..) J J ) _) _)
During verification of leave records and attendence register we observed the following general points for all DPMU's.
a) Non-submission of application for leaves. b) Don't prepare the CL, CCL and RH. Register separately for the purpose of calculating ceiling limit of
Leaves. c) Did not disclose the medical leaves separately. d) Not verified the register at closing of month by the head of authority. e) No roper information was maintained regarding field visit on real time basis. 15IGENERAL DISCREPANCIES FOUND AT CLFsNOs/SHGs LEVEL
BARAN:
Baba Ram Dev (SHG) Signature of office bearers was not obtained in its records. SHGs did not produce bank pass book for cross verification. Cash book was not authenticated by president, secretary & Book keepers.
Dausa: Position of selected SHGs books of records: Kali Mata (SHG) SHGs did not produce bank pass book for cross verification. Cash book was not authenticated by president, secretary & Book keepers. There was no timely deposit of Inter loaning.
RAJSAMAND:
Position of selected SHGs books of records: Jai Bhawani Mahila (SHG)
Members pass books was not provided, so we were unable to venfy Loan Book and Members pass books.
Signature of office bearers was not obtained in its records. Position of selected CLF books of records:-
Mewar Rajivika Mahi la Sankhul stariya sangh cluster office - (CLF)mundol
a) Signature of President, secretary and book keeper were not recoreded on cash book b) Bank pass book was not updated. c) Bank Reconciliation was not done. d) Cheque issue register was not properly maintained. e) DCB register was not properly maintained.
SAWAIMADHOPUR:
Position of selected SHGs books of records: VO-Piplai
Attendance register have some corrections which was not verified by competent authority. There was no timely deposit of Inter loaning.
Rahul(SHG) inter loaning was not proper. Some names of members are not matching in MIS data and Member meeting book.
Bhilwara:
Low
Sawai Madhopur All voucer has been stamped ~aid and cancelled. And arranged ! erieslv
Chittorgarh Audit observation noted for future please.
Baran ffllW!n '1lll.'1!uft ,lqnfl 'll1"""'1 ~W"' l!Jffllmr!'!Utt
Sawai Madhopur Ommision noted and cash book, DB updated and voucher updated and verified
Rajsamand We have send ii to concern block office to solve the matter
Dausa Sir, The SHG chairmen of said VO was busy on her personal wot1c. and she has the pass book or VO so passbook couldn't produced lo audit team
The timely deposit or inter loaning Is serious matter. and for this, necessary instruction is given to Kali meta SHG and now they timely deposit of there inter k>aning
Baran 'ffll U'!O ~ ,l qnfl 'll ~flt,jl ~ W'1' l!Jfflfmrl'llllt
Rajsamand ii will be compiled & shown tu audit during next lime
Bhilwara We have send it to concern block office to solve the matter
To be dropped after verification
(_ {_ L L L <...., '...,.., '- ._, "-' '...J V - ,..) ._) J .) J J J .) .) ._,/
Position of selected SHGs books of records:- Ajay (SHG} Some names of members are not matching in MIS data and Member meeting book. There was no timely deposit of Inter loaning. Secretary and Bank Signatory are not changing yearly. Loan book and Member pass book were not updated and verified.
BANSWARA: Banswara BRS Prepared.
CLF - Bharat Mata (Block - Ghantol} There is no assets purchased by CLF a} BRS was not prepared. b} Fixed Assets Register was not prepared.
JHALAWAR: ~
CLF -Surya Cluster Level Faderation Ratlai We have send the matter 10 concern a} Bank reconcilation not properly made. block office b} Cader payment register not updated. c} Signature of office bearers was not obtained in its records. d} Loan book and Member pass book were not updated and verified. e} Fixed Assets Register was not prepared.
SHG- Dadi Amba a} Pass book of individual members of SHG were not updated. b} Signature of secretary / president are not obtained in deb register and cash book. cl Entries of reoavment of loan were not sianed bv office bearers. 16 EARNEST MONEY DEPOSIT/SECURITY DEPOSIT High
a} As per the records of DMPU it has been found that EMO/SD which is lying outstanding after completion of Banswara tender which should be returned as the tender is completed - EMO/SO returned to relevant firms To be dropped after verification
Sr. No. DPMU Firm Year Amount 1 Banswara Placement Aaencv 2015-16 20000 Churu
Placement Agency 2015-i6 12500 S.D. ml1 tr,i; ~ 135441 ~-mi; cs. Neelkanth 2016-17 10000 102018 <! 135443 ~ 05.10.2018 Bharat Travels 2016-17 16000 aRl ,i;,m: 18000 ~- <! 22000 ~- Para dropped for Churu Dpmu
2 Sawaimadhapur Shri Nath Enterprises 2013-14 5400 o/reJ 1ft l1l t I Chamunda tradina co 2013-14 5400
3 Churu Kejariwal Industries 2015-16 22000 Quality furniture 2015-16 18000
4 Ounoarour Junun Nishakt Sansthan 2014-15 5000 Indian institute of placement 2014-15 5000 Sawai Madhapur saqwara Anita maya travels 2014-15 5000 No earnest money and security
5 Jhalawar Tiruoati Institute 2014-15 14800 pand.ng at OPMU level. 6 udaiour Saniari ofset orinters 2014-15 2000
Print-o-orint 2014-15 2000 Jhalawar - Total 143100 {fl ffi'IT ~ 3!'jll"I flITToR ~ ,/; lffRVT
~
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b} Following payments have been made against security deposit to respective firms as per tally while receipt '~ entries of the same was not found - Banswara I Sr.No. DPMU Firm Vr.No./Datc Amount Wrong Entries made in past
1 Banswara Raksha Travels 810-20/2/2016 6000 "J ~ Mahaveer Travels 810-20/2/2016 5000 , , _ _.. fNf A...rC'l"U""" ./4
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RAJ SAMANO: Tender was floated for the stationery tender in which bidder was required to deposit of Rs. 30000 (security deposit). on scrutiny it found that tender was awareded to Firm "Nakada Stationers" who deposited only EMO of Rs. 12000. Therefore remaining security deposit of Rs. 18000 should be recovered.
SPMU JAIPUR: At the time of verification of EMO/SD register it was found that a demand draft of Rs. 100000 against Security Deposit was received from Pink City Tour & Travels on 05/03/2018 but till end of financial year said demand draft was not encashed.
c)jlt has been observed that in following cases short security deposit has been taken-
DPMU Firm Date Security Deposit IT o be Taken I Short taken Taken
Dausa !Ganesh Traders !7/4/2017 !12500 !14100 !1600 7 . j I ~ 17IRECOVERY PARA: High
BHILWARA:
a)jV.No 233 dated 08/06/2017 payment was made to kaliyaree tourist Rs. 5600 for a toal 200 KM @Rs. 28 per KM. but on verification of log sheet it was found total running KM were only 120 KM. therefore excess amount 2240 (80km"Rs. 28) should be recovered from party.
b)j During vouching it was found that DRC varsha dhakad had submitted her hotel bills vide voucher no 245 dated 13/06/2017. On verification of above hotel bills bank statement produced do not match with hotel bills payment amount and booking date primafacie it seems that such bills are not genuine.
Sr. No. Hotel Booking Amount date 1 10/05/2017 3924 2 17/05/2017 1340 3 18/05/2017 1371 4 19/05/2017 1371 5 20/05/2017 1340 6 29/05/2017 1371 7 30/05/2017 2616
Total 13333
RAJSAMAND:
It was observed that vide voucher no 295 dated 14/06/2017 payment was made to bikaner caterers for food in relation to BKTOT training for 390 trainees whereas actual number of participants as per attached attendence sheet were only 373 therefore excess payment 4760 ( 17Person • Rs.280) should be recovered.
BARAN:
During vouching it was found that some bills as mentioned below were submitted for expenditure incurred on TA/DA & hotel bills. On verification of bills primafacie it seems that such bills are not genuine because bills contains same transaction number & booking_ id etc
Sr No I Voucher No. I Name Amount Involved 1 I 675 I shankar Lal 990 2 I 675 I shruti 1390 3 I 278 I S N Goswani 536 4 I 580 I S N Goswani 495 5 I 278 I S N Goswani 536
Rajsamand A NIT was noated vide this office no. 1923 dated 13.07 .17 ,n which! Remaining security deposit should be estimated cost or tender was Rs. 6.00 recovered From Nakada Printers lakh and accordingly @2% Rs. 12000 was deposited by the bidder vide DD no 012225 IDBI Bank Rajsamand dateo 02.08.17. 11 was also tender condition that without EMD bid would not be consider. Hence EMD was obtained properly. Copy NIT & receipt of bidder is enclosed. Kindly consider ii.
Bhilwara
Rajsamand Amount has been recovered from the contractor vide cash receipt no. 631Amount has been recovered so para dated 09.10.18 for Rs. 4760/·. Kindly dropped drop the para. Copy of rece,pt enclosed.
Baran
·~i!ll~~t=tl 'l."l~lj;,~lj;,,fr~ftl
Amount should be recovered soon
l. l. l l. C L ...) _..) _..) J _J .) _) ) ) -
6 278 SN Goswani 536 7 700 Dalchand 540 8 700 Dalchand 540 9 29 Gourav Dubey 6546 10 141 shankar Lal 1616.4 11 835 Sandeep 7015 12 838 Dinesh Choudhary 2340 13 837 Hamra] Lodha 833 14 837 Dalchand 833 15 700 Dalchand 2498
Total 27244.4 18 EARMARKED FUNDS NOT FULLY UTILIZED/ADJUSTED High
Banswara It has been observed that in tally there are outstanding earmarked funds received in prior years and either Fund received from SPMU for they have not been fully utilized or adjusted till audit period. Trainings To be dropped after verification
Dausa
Sr.No. DPMU Head Outstanidng Pertaining in this para, the fund is taken for Amount year BC project of Rs. 1700000. and
1 Banswara RSLDC Fund 33260 2012-13 currently the fund Is proper utilizing monthly so para should be drop
2 Dausa BC Project 1700000 - 3 Jaipur Fund from haryana 953048 2016-17 t,\o&D!f.i~ aovernment Jaipur 4 Karauli RSETI Fund 163800 2016-17 sftttJOTI m1l'R 'i1 QT'il TIITI <ITT mi.@ 11a~~ <1l.mt11 /~ <:'i ~ a>'I 'frnT'1
i!R~'lllltl RSLDC Fund 5000(1 2012-13 c....:. 1,i:.-.-w~S: Total 2900108 ,~9.,~,,J ~. -~
~
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List of Documents Maintained/ Not Maintained at DPMUs/SPMUs 2017-18 S.No. Particular Kota Banswara Chtttoruarh Bundi Jaipur Baran Pratannarh Jhalawar SPMU Jaiour
1 Cash book ./ ./ ./ ./ ./ ./ ./ ./ ./ Base register for release of
2 tranch in Annexure-3 of finance Not Maintained Not Maintained in X Not Maintained ./ X Not Maintained In Not Maintained in Anx.-3 - module In Anx.-3 format Anx.-3 format In Anx.-3 format Anx.-3 format format
3 Fixed assets Register in
Not Maintained Not Maintained in Not Maintained in Not Maintained Not Maintained In Not Maintained Not Maintained In Not Maintained In Anx.--4 Not Maintained in Annexure-4 of finance module in Anx.--4 format Anx.--4 format Anx.-4 format in Anx.-4 format Anx.-4 format in Anx.--4 format Anx.-4 format format Anx.--4 format
4 Store consumable Register ./ ./ ./ ./ ./ ./ ./ ./ Not uodated
5 Bank reconciliation statement in Annexure-5 of finance module Not Maintained Not Maintained in ./ Not Maintained ./ ./ ./ Not Maintained in Anx.-5 ./ In Anx.-5 format Anx.-5 format in Anx.-5 format format
6 Grant in aid Register X X X )( X X X X X
7 Advance register ./ Not Properly Nol Properly Nol Properly ./ Not Properly Not Properly ./ Maintained Maintained Maintained Maintained Maintained Not Prooenv Maintained
8 EMO/SD Register ./ ./ ./ ./ ./ X ./ X Not uodated
9 Cheque issue Register & Stale ./ ./ ./ ./ ./ ./ ./ ./ ./ Cheque Reaister
10 Attendance Register ./ ./ ./ ./ ./ ./ ./ ./ ./ 11 Log Book of vehicle ./ ./ ./ ./ ./ ./ ./ ./ ./ 12 Inward /outward Register ./ ./ Not Properly ./ ./ Not Properly ./ ./ ./ (Dispatch Reqister) Maintained Maintained
13 Bills Register ./ ./ ./ ./ ./ ./ ./ ./ ./ 14 IUFR ./ ./ ./ ./ ./ ./ ./ ./ ./ 15 Back up of tally data ./ ./ ./ ./ ./ ./ ./ ./ ./ 16 Establishment Register X X X X X X X X X
17 Checklist for Financial X X X X X X X X l~g)C)~ Monitorina as oer Annexure-6 ~ -~J1 ~~ ~JI
Annexure-1
l l. (_ l. l. l. l. l. C (. CC <- <- (_, '-' '-' V V ....) _.) ,.) ..) ..J J J ..) ) J
List of Documents Maintained/ Not Maintained at DPMUs/SPMUs 2017-18 S.No. Particular Dholpur Karauli Bikaner Churu Bhilwara Udaipur Rajsarnand Sawaimadhopui Dunqarpur
1 Cash book ./ ./ ./ ./ ./ ./ ./ ./ ./ Base register for release of
2 tranch in Annexure-3 of finance Not Maintained Not Maintained In Nvl Maintained in Nol Maintained Not Maintained in Not Maintained Not Maintained in Nol Maintained in Anx.-3 - module In Anx.-3 fonnat Anx.-3 fonnat Anx.-3 fonnat in Anx.-3 fonnat Anx.-3 fonnat in Anx.-3 format Anx.-3 fonnal fonnat
3 Fixed assets Register in
Not Maintained Not Maintained in Nol Maintained in Not Maintained Nol Maintained in Not Maintained Not Maintained In Not Maintained in Anx.-4 Not Maintained in Annexure-4 of finance module in Anx.-4 fonnat Anx.-4 fonnat Anx.-4 fonnat in Anx.-4 fonnat Anx.-4 fonnat in Anx.-4 fonnat Anx.-4 fonnat fonnat Anx.-4 fonnat
4 Store consumable Register ./ ./ ./ ./ ./ ./ ./ ./ ./
5 Bank reconciliation statement in Annexure-5 of finance module Not Maintained Nol Maintained in Not Maintained in Not Maintained Not Maintained in Not Maintained ./ ./ ./ In Anx.-5 fonnat Anx.-5 format Anx.-5 fonnat in Anx.-5 fonnat Anx.-5 fonnat in Anx.-5 fonnat
6 Grant in aid Register X X X X X X X X X
7 Advance register ./ Not Properly Not Properly Not Properly ./ Not Properly Not Properly ./ Maintained Maintained Maintained Maintained Maintained Not Properly Maintained
8 EMO/SD Register ./ ./ X X ./ ./ X - ./ 9 Cheque issue Register & Stale ./ ./ ./ ./ ./ ./ ./ ./ ./ Cheque Reoister
10 Attendance Register ./ ./ ./ ./ ./ ./ ./ ./ ./ 11 Log Book of vehicle ./ ./ ./ ./ ./ ./ ./ ./ ./ 12
Inward /outward Register ./ ./ ./ ./ ./ ./ ./ ./ ./ 'Dispatch Reqister)
13 Bills Register ./ ./ ./ ./ ./ ./ ./ ./ ./ 14 IUFR ./ ./ ./ ./ ./ ./ ./ ./ ./ 15 Back up of tally data ./ ./ ./ ./ ./ ./ ./ ./ ./ 16 Establishment Register X X X ./ X X X X X
17 Checklist for Financial X X X X X X X X ~l',i~~~ Monitorinq as per Annexure-6 ,,--_ ~,1 ~ -- I~~ ~-
~
(_ l l l L L l L C L L C L L L ~ ~ v u v ~ 0 ~ J J J J J _) J
List of Documents Maintained/ Not Maintained at DPMUs/SPMUs 2017-18 S.No. Particular Tonk Dausa
1 Cash book ./ ./ Base register for release of tranch in Annexure-3 of ./ Not Maintained In Anx.-3
2 finance module format
3 Fixed assets Register in Annexure-4 of finance module Not Maintained In Anx.-4 Not Maintained In Anx.-4 format format
4 Store consumable Register ./ ./
s Bank reconciliation statement in Annexure-5 of finance module ./ Not Maintained in Anx.-5
format
6 Grant in aid Register X X
7 Advance register ./ Not Properly Maintained
8 EMD/SD Register ./ X
9 Cheque issue Register & Stale Cheque Register ./ ./ 10 Attendance Register ./ ./ 11 Log Book of vehicle X Not Properly Maintained
12 Inward /outward Register (Dispatch Register) ./ ./ 13 Bills Register ./ ./ 14 IUFR ./ ./ 15 Back up of tally data ./ ./ 16 Establishment Register X X
17 Checklist for Financial Monitoring as per Annexure-6 X x_ 6f~~~ d?.;:l ,~ IJ - .. ,&
~
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RRLP SHGNO CHECKLIST 2017-18)
SHG Promis Meeting Attenda Monthl Bank Member sory VO Minutes nee y Bank Stock & Linkage ship note DCB
DPMU SHG Loan Registe Journal Cash Registe Report Member DCB Asset Registe Registe Registe Registe Vouche Receip Sr.No. Name Block VO Name Name Reqister r Ledqsr Book r Book Pass Book reqlster Reqister r r r r r Book t Book
Not Not Devgarh Darada . ./ ./ ./ ./ ./ ./ ./ ./ Provided ./ ./ ./ Verified ./ ./
1 ~JSAMANC Jai Overwriti Bhawani Not Not ng/cuttin Not
Darada Mahila Not updated Provided updated ./ gs found ./ Provided NA NA NA NA NA NA NA NA Overwriti ng/cuttin Not Not
Aklor . ./ ./ ./ as found ./ ./ ./ ./ ./ ./ updated updated ./ ./ ./
2 BUNDI Hindoli Not Aklor Jai mataji Not Verified ./ ., ./ ..,, ./ Provided NA NA NA NA NA NA NA NA
Baba ram Not Not Not . dev Not updated updated updated Verified ./ ./ Not Verified NA NA NA NA NA NA NA NA
Overwriting/ Overwriti cuttings ng/cuttin Not Not
Dausa Prernpura found ..,, ./ 10s found ..,, ..,, ..,, ..,, Provided ..,, ..,, ..,, Verified ./ ./
3 DAUSA Overwriting/ Overwriti cuttings ng/cuttin Not
. Kali Mata found ..,, ./ gs found ..,, ./ Provided NA NA NA NA NA NA NA NA Santoshi Not
. Mata ./ ..,, ./ ..,, ..,, ./ Provided NA NA NA NA NA NA NA NA Not Not Not
Sangod Mangalpura Not stamoed ./ ./ stamped ./ ./ ./ ./ Provided ./ ..,, ./ Verified ./ ./
Not 4 Kota Mangalpura Bhuru baba ./ ./ ./ ..,, ..,, ./ Provided NA NA NA NA NA NA NA NA
Overwriti ng/cuttin Not
. Narayan ./ ..,, ./ las found ./ ./ Provided NA NA NA NA NA NA NA NA Not updated
Not Not updated Not & Aklera ./ ./ ./ ./ ..,, ./ ./ Provided & verified ..,, ./ Provided verified ./ ..,,
5 JHALAWAR Jaibaba - ramdev ./ ./ ./ ..,, ./ ..,, ..,, NA NA NA NA NA NA NA I'»--- .. - ,_ Santoshi
NA~~~~ maa ./ ..,, ./ ./ ..,, ..,, ..,, NA NA NA NA NA NA
ri~~ ~i 1JJ ~
Annexure- 2
' l I i
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Not updated
Not Not updated Not & Shahpura ./ ./ ./ ./ ./ ./ ./ Provided & verified ./ ./ Provided verified ./ ./
6 BARAN Anta Overwriti Baba ram Not ng/cuttin dev ./ provided ./ gs found ./ ./ Not provided NA NA NA NA NA NA NA NA
Overwriti ng/cuttin
Choth mata ./ ./ ./ as found ./ ./ Not provided NA NA NA NA NA NA NA NA
Not Not updated
7 CHURU Sadarsahar Punusar ./ ./ ./ ./ ./ ./ ./ updated ./ ./ ./ ./ ./ & verified ./ Overwriti ng/cuttin
Jai Ganesh ./ ./ ./ as found ./ ./ ./ NA NA NA NA NA NA NA NA
Not Not updated
Asind Gopalpura ./ ./ ./ ./ ./ ./ ./ updated ./ ./ ./ ./ ./ & verified ./ 8 BHILWARA Not
Ajay Shg ./ ./ ./ Verified ./ ./ Not provided NA NA NA NA NA NA NA NA Baba Not ramdev ./ Verified ./ ./ ./ ./ Not provided NA NA NA NA NA NA NA NA
Not
9 Sawai Not updated Madhopur Bamanbas Piplai ./ ./ ./ .,, .,, ./ ./ updated .,, ./ .,, .,, .; & ver,hed ....
Not Piplai Rahul ./ ./ ./ Verified ./ ./ Not provided NA NA NA NA NA NA NA NA
Not
10 Tonk Not updated
Niwai Vansthali ./ ./ ./ ./ ./ ./ ./ updated ./ ./ ./ ./ ./ & verified ./ Not
Gau mata ./ ./ ./ Verified ./ ./ Not provided NA NA NA NA NA NA NA h' t-;~u:::::~
~~ 7 ~1 s· w > ~~. }1
Rajasthan Rural Livelihood Project CR:(4859-IN) ACTION TAKEN REPORT ON THE PENDING PARA'S FOR THE FINANCIAL YEAR 2016-17
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Amount for Sr.No Para No. Para Detail DPMUS Amount Current Status which para
dropped Bundi Corrective action
1 1 FIXED ASSETS Churu 1887105 taken by dpmu so 1887105 Sawai Madhopur
Udaipur para dropped
Bhilwara Tonk
Jhalawar Corrective action
FIXED ASSETS PHYSICAL Churu 2 1.1 VERIFICATION Bikaner . taken by dpmu so .
Udaipur para dropped
SawaiMadhopur Dungarpur
a)Corrective action
Rajsamand taken by dpmu Baran
Bundi so para dropped
3 2 OUTSTANDING STATUTORY
Baran 6855 b)Corrective action 934 LIABILITIES
Banswara are still pending in
Jaipur Rajsamand, Bundi Banswara, Jaipur so Para not dropped
Kola Bundi Baran
4 3 NEFTRETURN Jhalawar Take Proper Care ,n Bhilwara
. Future, Para dropped
.
Banswara Dungarpur Chittorgarh
Udaipur Chittorgarh
Sawaimadhopur Corrective act.on BANK RECONCILIATION Churu
5 4 STATEMENT Tonk
. taken by dpmu so .
Banswara Bundi para dropped
Dungarpur Dausa
Bundi Bhilwara Corrective action
6 ~ CASH BOOK OBSERVATIONS Dungarpur . taken by dpmu so - Udaipur para dropped Jhalawar
a)Corrective action Udaipur taken by Udaipur,
Rajsamand Rajsamand. Baran. Baran Chittorgarh. Kota,
Chittorgarh Banswara, Bikaner. Jhalawar Dausa, karauli,
7 6 VOUCHING OBSERVATIONS:- Kota 2704253 dpmu so para 283166 Banswara dropped Bikaner b )Corrective action Dausa not taken by Karauli Jhalawar, Dholpur Dholpur dpmu so para not
drop - Udaipur
Sawaimadhopur Corrective action Banswara taken by Dungarpur,
Bundi Pratapgarh,
8 7 PROCUREMENT OR TENDERS: Pratapgarh . Chittorgarh, Tonk, - Baran Baran. Bundi Dholpur Udaipur,Sawaimadho
Chittorgarh pur, Banswara dpmu Tonk so para dropped - Dungarpur §;.1!,,DJJ
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a)During the audit period no utilization
OUTSTANDING DEPARTMENTAL SPMU certificate/
9 8 Jhalawar adjustment was ADVANCES 232711029 52855550
Bhilwara made against these advances excepts some rsldc Advance rs 52855550 b) As informed to us by management that bills are submitted by concerned person
10 8 INTEREST ON ADVANCE SPMU&
within time however
DPMUS 497950 due to huge volume 497950
of daily work billls are not adjusted in book of records in timely manner so para dropped
ADVANCES TO STAFF AND Corrective action not
11 8 Jhalawar taken by Jhalawar
CONTRACTUAL STAFF: Bhilwara 85540
and Bhilwara so para - not drop
Udaipur Bikaner Bundi Dausa Kota
12 9 GENERAL OBSERVATION IN Dungarpur
Corrective action
ACCOUNTING SOFTWARE Jhalawar - taken by dpmu so
Sawaimadhopur para dropped
Bhilwara Pratapgarh
Churu Tonk
Rajsamand
COMMUNITY OPERATIONAL Udaipur
Corrective action 13 10 Banswara
MANUAL Chittorgarh - taken by dpmu so - Bhilwara para dropped
Churu
14 11 MAINTENANCE OF RECORDS/ Corrective action are
REGISTER BY DPMUs/SPMUs ALL DPMUs - still pending so para -
not droo Dungarpur
15 CURRENT ASSETS BOOKED AS Churu Corrective action 12 Rajsamand
REVENUE EXPENDITURE - taken by dpmus so Udaipur para dropped Jaipur
16 13 TA/DA /HOTEL BULLS OF Corrective action not
EMPLOYEES Bhilwara 18987 taken by dpmu so - para not drop
17 14 MISSAPPROPRIATION Corrective action not
/MISUTILISATION OF FUNDS Jhalawar 8641 taken by dpmu so - para not drop ~ " r,.D~
"'if FR·,.\~ I t~;:]f)}' ~ r(pt'
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L L L C L L L L C C C L L ~ ~ ~ ~ - V V ~ J ~ ~ J J J Rajasthan Rural Livelihood Project CR:(4859-IN)
ACTION TAKEN REPORT ON THE PENDING PARA'S FOR THE FINANCIAL YEAR 2015-16
) )
Amount for which para
Sr.No Para No. Para Detail DPMUS Amount Current Status dropped 1 A.1.1 FixedAssets
1)Fixed Assets Register (FAR) is maintained manually. However, Kota We have Verified
the summary of FAR is drawn to reconcile the assets with book Jhalawar 1) Proper Entry was made in Baran (Tally) balance due to which whether all the assets are recorded tally software
correctly in FAR could not be ensured. Karauli 2)depreciation is not a 2)As per Accounting standard-6 depreciation should be charged on Jaipur subject matter of districts fixed assets. Depreciation onthe fixed assets was not charged Chittorgarh 3338721 3338721
during the year 2015-16. Rajsamand 3)physical verification was 3)Fixed assets of Rs 86.85/- lack were purchased During the year Sawai - carried out for the financial 2015-16.However the physical verification of assets was not carried madhopur year of 2015-16 out during year 2015-16 or subsequently at listed centers then fixed Udaipur So in our Opinin Para assets of Rs. 33.38/- were not verified
SPMU Dropped
Sawai- madhopur Tonk Proper recording of assets in Rajsamand 2 A.1.2 Few discrepancies regarding fixed assets register or stock Register Banswara 65380 stock Register are carried out 65380
Dungarpur So Para dropped
Pratapgarh SPMU Bhilwara Chittorgarh
3 A.2.1 Non Deduction of tax Churu 32368.52 Amount recovered so para 32368.52 Pratapgarh dropped Jaipur Rajsamand Churu
4A.2.2 Late Deposit of T ds Pratapgarh 1136232 Take proper care in future, 1136232 Udaipur para dropped SPMU
5 A.2.3 Tds Deducted but not deposited Banswara 33790 Amount deposited so para 33790 droooed
6 A.2.4 Delay in Filing of returns Kata Take proper care in future, ~ I para droooed ,,.v, 11..Di.~
7 A.2.5 TDS on Income Baran 76997 Take proper care in future, j~~ Kata para dropped j 7 ., 1]
8A.3 Statutory Dues Regarding Salary deduction \ l 12~ ~ ~ /;{;}~
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Churu Proper corrective action
9IA.3.1 I Deduction Not Deposited [Banswara 129937 taken by concerned DPMU's I 49063 SPMU So para Dropped Except
Banswara
1oungarpur Proper corrective action
10IA.3.2 I Salary deduction of employees taken by concerned DPMU's Udaipur So ara Oro ed
11IA.4.1 Advances to Staff Banswara Baran Bhilwara Bikaner Bundi Dungarpur Jhalawar
As per clause no 5.22 of HR manual and also instructions Pratapgarh Total Pending Rs. 47224.33 issued vide F3(62) RGAVP/MGR(F) meeting/2015/5030-32 Sawai dated 03/11/2016 if advance given to staff is not adjusted Madhopur 455690.48 (Baran-9056.05, Bhilwara- I 408466.15 6243.53, Swaimadhopur- within 1 month then interest @18% p.a. is to be charged from Tonk 2130, Rajsamand-29794.75) concerned employee on advance amount. Udaipur
Churu Dausa Dholpur Jaipur Kota Rajsamand Karauli
1 )Proper corrective action Dholpur taken by Kota DPMU So
12IA.4.2 [Other Advances 1Kota 22853603 para Dropped
I 185000 Tonk 2) Corrective action are still Banswara pending at Tonk, Banswara,
Oholpur
l. l. (. <- C ( (. (_ (_ L (_ ( , L C c,, G \ .. J ~ ' ,J ,) ·J ..J ..J ..J ..J ..J .J J .J J ) J \ .. -/ \,_.J .I ,,/ ,J -' I . I
Bhilwara Procurement file are verify Pratapgarh corrective action are taken at
11IA.8 I Procurement [Dunqarpur 340387 Dungarpur, Dholpur, I 340387 Rajsamand Bhilwara Rajsamand, Dhol ur Prata arh So ara dro ed Bikaner Bundi Churu Letter has been sent to the Dholpur
concern person in district Pratapgarh Bikaner Bundi Churu Jhalawar Dholpur Pratapgarh 18IA.9 .1 ICDO NO I Uttan Sansthana & SHG Level 1
Kota Jhalawar Kota Tonk Baran Tonk Banswara Dungarpur Baran
Banswara Bhilwara Rajsamand but
Dungarpur corrective action are still
Bhilwara Pending
Raisarnand
19IA9.2 [Observation Regarding Tranches Bhilwara
Attendance Register 1 )ln'/out' Time Is Not Mentioned In AttendanceRegister. 2)Attendance register was not verified at the end of the Now Attendance register is
20IA 10.1 I month by the authorizedperson. All Dpmus - properly maintained So Para 3)Calculations for total present & absent arenot Dropped done at the end of the every month.
Now Attendance register &
21IA.10.2 !Attendance And Leave Records 1oungarpur
I - I leave Records is properly Rajsamand maintained So Para
Droeeed
22IA.10.3 Difference in Balances Tonk 48350 Corrective Action are still
Corrective Action are taken 23IA.11 I General Observation for maximum DPMU's !All Dpmus I I by dpmu regarding general
observation So para Dropped
{_ (. t. <.. ,1. ( { '- L ( { L (, ( ' , c,, ,_; ~,, ,.,1 V ..J '-' ..J ...) - - - - - - _, - _, _, __, __, ____,
Bhilwara Bikaner Chittorgarh Churu Dausa Pratapgarh jaipur
Proper corrective action 13IA.5 I Observation Regarding Expenses/ vouching IJhalawar 8942183 taken by concerned DPMU's I 8942183 Baran
So para Dropped Sawai - Madhopur Tonk Banswara Dungarpur Udaipur SPMU Bhilwara Bundi Dausa Pratapgarh Jaipur Proper corrective action Kota taken by concerned DPMU's I 14IA.5.1 I Recovery / Adjustment lsawai 112170 110370 madhopur
So para Dropped Except
Baran Dausa,
Banswara Dungarpur Rajsamand
' iuru Corrective Entry was made in
1 SIA.6 !Accounting In Tally I Pratapgarh 132337 tally Software So Para I 132337 Kota Dro ed Banswara Sawai -
Proper corrective action 16IA.7 I Discrepencies In Cash Book IMadhopur - taken by all DPMU's So para Tonk
Dropped Udaipur Duncarour
L L L L C L C ~ L (_LL~ C ~ - v ~ ~ ~ 0 J J J J J ~ J Rajasthan Rural Livelihood Project CR:(4859-IN)
ACTION TAKEN REPORT ON THE PENDING PARA'S FOR THE FINANCIAL YEAR 2014-15
J I
.))..)~ :
Amount for Sr.No Para No. Para Detail DPMUS Amount Current Status which para
dropped 1 A.11.1 Office Rent : Kota In audit report for the F .Y. 2015-16 Recoverable amount of Rs. 2400 1200 Rent oaid Rs.2500 oer 3600 was mentioned in Action taken reoort of F.Y. 2014-15 but during the
2 A.8 In SHG Jeevan Jyoti Bills 8hilwara Corrective Action is still pending. - not found for exoenses 3050 In SHG Shankar 8hagwan
3 A.8 shortfall found in cash in Dausa Corrective Action is still pending. - hand 2500
Rajasthan Rural Livelihood Project CR:(4859-IN) ACTION TAKEN REPORT ON THE PENDING PARA'S FOR THE FINANCIAL YEAR 2013-14
Amount for Sr.No Para No. Para Detail DPMUS Amount Current Status which para
droooed 1 A.6 Excess Pavment to vender Bikaner 8190 Corrective action are still oendino 2240 2 A.8.1 Non Recovery of interest 8ikaner 16365 Corrective action are still pending 9225
on advances Tonk 3 8.2.2 Medical Reimbursement Bhilwara 2050 Corrective action are still oendinq - 4 A.9.8 & A.9.9 126300 Corrective action are still oendino - 5 8.1.1 RSLDC Corrective action are still nendina 6 8.11.6 Excess oaid for hirina taxi. SPMU 5049 Corrective action are still oendino - 7 8.11.9 Excess payments to SPMU 32392 Corrective action are still pending - Emolovee liable for recoverv 8 8.11.10 - - - Corrective action are still oendina -
Rajasthan Rural Livelihood Project CR:(4859-IN) ACTION TAKEN REPORT ON THE PENDING PARA'S FOR THE FINANCIAL YEAR 2012-13
Amount for Sr.No Para No. Para Detail DPMUS Amount Current Status
1 8.10 Swift desire purchase - 11911 It is standing in audited balance sheet and action still to be taken 2 8.11 Payment made for govt. - 783349 treasury It is standing in audited balance sheet and action still to be taken 3 18.12 Earnest Money - 28660 It is standing in audited balance sheet and action still to be taken
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