Local Audit Department Office of Principal Accountant General (Audit-), West Bengal 2, Govt. Place (West), Treasury Buildings, Kolkata — 700001 No.BWN/MONGALKOTE/NIGAN GF/Accts/2018-19 Date: 06/12/2021 To, Pradhan, NIGAN Gram Panchayat, Mongalkote Panchayat Samiti, District ~ EAST BURDWAN ‘ Subject: Audit Report on the Accounts of NIGAN Gram Panchayat for the yeur 2018-19 : Sir, In compliance with the section 190 of the West Bengal Panchayat Act, 1973, the Audi Report of NIGAN Gram Panchayat for the Accounting year 2018-19 approved by the Examiner of Local Accounts, West Bengal is hereby sent to your office. ‘You are, in accordance with the section 191 (1) of the aforesaid Act, requested to disevss the Audit Report in a specie! meeting of the Gram Panchayat for the reetificz:ic and remedies of the frregularities pointed out in the said report and steps proposed to be taken thereof may be intimated within two months to this office. Sale Sr. Audit Officer Inspection Report Branch,‘Audit Report on the audit of Accounts of the Nigan Gram Panchayat for the period from 01.04.2018 to 31.( 2019 {si | Para 2 No. i 1 | Introduction at 2 2 | Administration _ a 3: 3__| Comments on Accoun 4, 3.1; Volume of Transaction io 32 jvernment Grant and oilers 6 3.3, Own fund _ 7 4 Cash Balance of the GP : SE $7 Acceptance and approval of stiement of receipts and payments (Form-27) 2 6 | Bank Reconciliation Statement __ a | 10. 7 Budget oe - i i 8 afodel Accounting System 12,1 9 __InternalAudit 13.110 __ Thefi, Fraud, Defaleation ete. 14. T__Advance & Adiu: 3 15. 12 Debi Service / i : 16. 13. investment Fund transfer of R.25.01 Jakh through Joumal, Entry without recorded \ 17. 14.1 seasons during the year 2018-19 ‘el ‘Misclassification of funds of 5.7.75 lakh and accommodation of the same jis, | 142 I under Own Resource Rever lis. lag ee deduction of GTS amounting to Rs.5011.00 from contractors’ bills 3 _-esulting in non-accowatel of the same in Annual Accounts (Form-27) 20. 144 ___ Non-production of other r2 ters. 21 15 Disclaimer _ pal Audit Opinion1, Introduction , The Gran Panchayat is the 3" tier in the Panachayati Raj Institution and its functions are laid down in Section 19 of West Bengal Panchayat Act, 1973. The Gram Panchayat exercised general power of implementation and supervision of various schemes ‘wor executed under several central and slate sponsored programmes /schemes in its area consisting of (Nt furnished) Gram Sansads. Besides, the Gram Panchayat collects various taxes & fees towards its own revenue and spends the same for various development works and inaintenance af assets created under progremmes and scaemes. » In relation to the affairs of the GP, a Half Yearly/Yearly (1® April to 31% March) statements of ieceipts and payments (Accounts of the GP) is required to prepared in prescribed format in accordance with the Rule-27 of West Bengal Panchayat (Gram Pacchayat Acco. ats, Audit and Budget) Ruie, 2007. Rule-28 (sub rule | to 4) prescribes that the accounts so prepared by the GP will be examined and audited by the Auditor appointed in this behalf by the State Government under sub-section (1) of section 186. Test auc. of accounts ofthe NiganGrais: Panchayat covering th’ period from 01.04.2018 to 31.03.2019was .o. ducted (Virtually through VicTUAL AUDIT SYSTEM, a software developed by the P&RDD, Gove. of West Bengal) uncer seexion 186 (1) of West Bengal Panchayat Act, 1973 by VL Amos, Sr. 4vJit Officer deputed by the Ext:niner of Local Accounts under the O/o the Ps (Audit), West Bengal on!2.11.2021, cipal Accountant Ger. 2. Administes''s 3 The nav sof the Heads and the Exee ives who held office during the period covered under audit wer: ¢s below: : S.No. | Designation Name ‘ Period Samsun icnasSibi Khan (01.04.2018 to 31.08.2018 Ria Jajak (01,09,2018 to 31.03.2019 01.04.2018 to 31.08.2018 ~ [01.09.2018 to 31.03.20! 1,04.2018 to 31 03.20! Le Pradhan 2: Up- Prodhan kK CUSTODIAN (Other | 3. thar fudhanand | Upa-?ysdhan) 3. Comments >» Accounts Receipts 21d Payments Accounts of ths NiganGram Panchayat for the year 2018-19 wasprepared in For 117. Phe same was produced (viriually through Virtual Audit System) to audit along 1, Books and other allied documents like Compiled Collection and Expenditure Report (CCER}, Sjusiment Journal Entries etc. Accounts, as submitted above, were test checked in auail and the faliowing comments were made: : with General ( 3.1 Volume af Transaction: (Amount in ks.) ing Balance, ~§s3e1698.91 | 8@118767.00 | 9242931.91 ~ Opening Year | : Total Payments Balance S 18:19 | 05537791 | (Serr Acjustments: (Amountin | |__Rs)Vear 2018-19 CER and Journal Beok) c 3.1.1 The open? balance of 2018-19 mained with the closing balance of prev co:respondingly : 3.1.2 The ign’ of opening balance and closing balance as depicted in Form-27 matched Ww the figue- +f the openi 2018-19, balance an? closing of the General CashBook for if 3.2 Governnivnt Grants &Others: The figures of -vernment Grants for the 2) 18-19 were as follows: (Amount im Ks. Year | JPening | Balance Receipts Total Payments “R19 94 | 81GSITL 5a 81326572.00 (Seance; Form2” wave been anrived! at by») nteacting Advance toans/deposits and Own Sovice Re 2nue from the volume of tanssction) 3.3 Ownk. | Fipures of Owe: » and for the yea eee y OF [= 1 LU 419 were as follows: (Amount in Rs.) cipts | Total Payments[F 2one-19 | y43425.97 | 2zacitao% | 2979530.97 | 2178655.00 2o0es4.97_| (Source: Form > 'y Acjustments: (Amor it in Rs.) Year ipts Payments | Dilference i 2018-19 TH4770.00 R876. a 6,06,394.00 | (Sonoe: CCER) : 4. Cash Bal we of theGP: ‘ Cookt Balance >) ne GP in the year 2018-19 was as follows: (Amount in Rs.) Closing . r si “balance ! 4 Hatance a i ee Year | ofeash . cosy | PROFLAL] Tout | vee , cL ea S| comers} @ ey 2018-19) ©242931.91) 4.00 | aisuaco | 2sceaoe 6743.00 | 773796.00| #469135.91 AQ’ Nos (Sorc: Form-27) 5. cceptance s.! pproval of Statersent of Receipts and Payments (Form 27) In terms of Rw: 77, sub-rule (2 & 3); the Wes Panchayat (Gram Panchayat Accounts, Audit & 7; the annual (1% Apel to shall be discussed and aezepted by the Artha-O-ParikalpanaUpa-sumiti ard the same shall h. »>proved in the gene-ai mee'sny; af the GP within 30" April followed by intimation Bu''pet) Rules March) staterient of receipts and paymen's (orm 271, for precediry: y to che Executive. ¢ ficer. The date of apor~ of the annual (1 Apyit to 21°" March) statement of receipts and payments (1 27 forthe yea aasnot fimisnesd by dhe GP. : Bank 1 onciliation Statersent(BYS): Inter + { Rule 6, Sub-Ruls (5) (2) of tse West Bengal Pancha Accounts, Audis 2 Budget) Rule, 2097; at Gram Post tiay” Kor Book and “ Cash Book shat! be clased and balance s+ daily basis ant nicies and bala es shatl 52 checked with reference to the Pass other relevant 9, Interna} > dit!No reply was Swnished by the GP in tis regard, 10 Theft, Fr’ ©, Befaleation efe.:!o rep.y sos furnished by the GP, It. Advane. .. adjustment: ‘ | Closing Vear | Satjustment patanee aot furnished 12, Debt Se Year | Name of “Repayment Iastictio ipal_[ toterest 2018-1 | 1S. Favestmei+ . Head Closing Detairs ul alte Balance, _| Invesim: AQ’ No.l a not furnished [2|lai Fund» fer oF RS.23.01 bed throng ‘ ournal Entry without recorded res sass during... year 2018-19 Daring ».:utiny of Joumal Book portitning to the period of 2018-19, it was noticed thas the GP had ans*:rred fund amou ing 40 5.25.01 lash from one fund to anothes fund wohout any rev ee reason/authaney ay de acu below: ne Vransferrec trom ‘Transferred to ud Man Account Mie | ‘Account No. | eG alin “Town Sourcs | 1680101005610 _ WHABOHA YS ~ | 1680101018338 wie —__ [1680101018338 Tess Funds 1) stored were ot severe: 1.¢, not recouped the affected heads «uri fu yneial year. © sueh, the abows waa cnt res had affceicd either total receipt oF js: - of the heads aercunts (evn, Grane evn) which might have led to miso pr sentation ¢f | yc res under aceomneing hes ' In adi the audit obs.rvi tion. . © 27 replied thi the funds so transfected & ne: ve reverse” coupad dur: dis vane sch dat year 142 Miselo.: vation of fas: vio Ow Sad head AQ’ & ae ASeh 9 Cash Mek Const eiger of wn Resource ands: accounting in’. Revepi & Pay 1. (orm-27), and other relevant recort!s » 0% = + the the follo funds were secarsetly 1s ted into ‘Own Resources’ during 2¢ deiailed below Daie of ereti Carne No. Amos Lov sfund Ae L005 F918 es i 04.00... > a3 (1 ul 71342 oe ~__TR3A3 : _TP344 = 366592 866593 866594 mei 2 772362 = 66596AQ No.4 BL Ses oy of relevant records penis ing to receiy, of Government Grant ire ni specific purpes i iis subsequte Coch Book anc cocoa La dhe Receipt& Payment Account (7-127. ther relevant r ‘ores show. that the following Government Grant ali tted for sp10 1 purpose ans th f was fia ves vequired to be booked under ‘Mise 2 ic + -u Gents maid’ he teid wes Pook y) oad into “Gun Resources’ during 25 dle siled belo: oa Dae of receipt into sub-ledger of own _ [toed Ale 1.07,2018 The above er’: vere misclass: ‘sere not the own fund revenue exc]: te rewired in ov tone of + med ct. 0 the exent méntioned above. svok presentation ©! crite under own find as vet! as other funds in accounts of the GP fy ib> ye wander aut: sci fair. : Nore sf rnished ty 14.5 Non-tit ootion of GTS emouni oy to Rs.S,611.00 from contracte=; bts Fesultiy © ss non-accountai of ths + me ia Annual Accounts (Form-27) Sectio = Fk CGST.AG 20% ~ for deduction of wax fkom the payment 2-1. fe siosticn of tar ott oF serves ue bet yy the total vo'ue of such supply under ox eds two Ie Yy thousend ror zeae! «tCeduction eerae into force w.e.f. O1 10.2918 vies fA LS Son 2018, On tes he of voucher ne“ ficationno © 018 Central t's riiced thot GTS was not dedu: so feaetors's ss ter og 2018-12 An Mas ©: Gon is indice sd below: a Wide — (Figures in | Ye ha With date ‘bic of workrent side rea-27, As svch, the ree nnd paymes: side of the account fo. 20 319 was -u. y-escrng the vetaie pies ans of business Noreps rnished vl AQ) “| 14 Non-pi verion of other records voasters, No.6 Tn tenn) Rite 28 (4) fa} of th 3 Panchayat (GP Accounts, Audit & 9: «ee R68, 20075 th covnstrogistey din, wis -¢ for verfie'tioa of accounts of the (2+. >° “he yess 2018-19) > asked for though cen i. wsition nos.4 dt. 12.11.2021 but the ©.° oe to oroduce th evlogomes, “8 sich) aeresponding effect qn the accounts 9-) ¢ GI" fo the years 2 | responding effect 0 atccants of the GP. 1 of tax: \inot be confirmed paid to the staff day ! nt year could not be ve expenditure on p: duting the current year co: ¢ be ascertained _ o::1 expenditure on stock u. current year coulé ascorained _ 7 grants shown in > icinot be confirmed of total n icy sived mount of IT, S# 1 SE ana LabourCess could ined Nocoi sii Gt las matter,NS Diselains The Roc. oo bec prepared i chayat thro.) ° Uy Principal 6 ae a nformation » Wot Benga the Accounts of the» basis of tual Aud al Genera: (454 pou-info. wpestion tol uw ncats fuer shed/made available by ‘ j caminer 6° Local Accounts under oo! Bengal disclaims any responsibil* port of the availee. Sa/- (LingarajNaik; Yuaminer of Local A <- enchayat ‘for the year 20! -- Shasrineipe) 4. General (Audit-I), West Ber:.. r of Local Acco c ‘anchayati Raj Institutions) SPiSCLALN 0. OPINEQN? Because of the | ailure to keep accoun ecords, details given in # ofthe: “udit Report, Lam unable to form ¢ 2s to wether the accounts 99>"! po osentthe sce pl end pa “GAN ‘irem Panchayat for » (819 ends 91.43.20 no. 6 (BR* 2) wD of sve Opservation 1: New scaduction er ret isters 31070612 2021 vminer of Local Accounts West Bengal