STRICTLY PRIVATE AND CONFIDENTIAL

PART A:

GENERAL ACCOUNTS

1
 STRICTLY PRIVATE AND CONFIDENTIAL

SUB-PART A:

REVENUE OPERATIONS

2
 STRICTLY PRIVATE AND CONFIDENTIAL

1. REGARDING OTHER REVENUES

I. Regarding holding charges:-

During the audit we observed that, holding charges are calculated on Rs. 3395.82/- per
qtl while as per provisional cost sheet it is Rs. 3327.17/- per qtl. There is difference of
Rs. 68.65 per qtl. , adjustment of Rs. 58.51 per qtl was made on account of statutory
charges. Statutory charges are not given in provisional cost sheet but as explained by
the staff it is charged @2% of MSP. Further, for which no supporting document has been
received.

3
 STRICTLY PRIVATE AND CONFIDENTIAL

II. Regarding Moisture Cut and CMR Short rate:-

During the audit it was also observed that, moisture cut was charged on Rs. 3392.85 per
qtl and CMR short was charged on Rs. 3732.13 per qtl while it should be charged at
provisional cost sheet rate. No explanation was received for the said discrepancies.

4
 STRICTLY PRIVATE AND CONFIDENTIAL

SUB-PART E:

STORAGE LOSSES IN STOCKS OF FCI AND

DEDUCTION THEREOF BT FCI

5
 STRICTLY PRIVATE AND CONFIDENTIAL

1. REGARDING STORAGE LOSSES OF RICE

Details regarding deduction by FCI in case of Storage Loss

2021-22
Storage loss Of Rice
S.No. Name Of Warehouse (W/H) Period of storage Amt. deducted by FCI Remarks
In Qty. In Amount Crop Year
1 swh kaithal-I 2021-22 2021-22 77571.00
2 SWH Kaithal-II 2021-22 2021-22 26597.57
3 SWH KAITHAL-IV 2021-22 2021-22 490700
4 SWH Cheeka-I 2021-22 2021-22 64546
5 SWH Siwan 2021-22 2021-22 82368
6 2021-22 2021-22 38321
7 DM KAITHAL 2021-22 2021-22 4800662

6
 STRICTLY PRIVATE AND CONFIDENTIAL

SUB-PART G:

MISCELLANEOUS

7
 STRICTLY PRIVATE AND CONFIDENTIAL

1. REGARDING RECONCILIATION OF
ACCOUNTS
Income/ EMD/ SD/
Advances/ Loan/
Name of Warehouse
S.No. Other liabilities/ Amount Period/ Month Remarks
(W/H)
Payable/etc- Head
of A/c

8
 STRICTLY PRIVATE AND CONFIDENTIAL

2. REGARDING DISALLOWED
EXPENDITURE
Action
Regularized Recovery
Vr. No. & Amt. Balance ,If
S.No. A/c Head Amt. Competent Remarks
Date Disallowed From Any
Amt. authority who Amt.
whom
regularized it

9
 STRICTLY PRIVATE AND CONFIDENTIAL

3. REGARDING OUTSTANDING BALANCE

AGAINST STORAGE AGENCIES
(A) For Current Year

Name Of Efforts made to

Reason for
S.No. Vr. No. & Date Amt. Depositor/ Name of W/H recover, kindly give Remarks
Outstanding
Agency details letters written

(B) For Past Year

Name Of Efforts made to

Reason for
S.No. Vr. No. & Date Amt. Depositor/Agenc Name of W/H recover, kindly give Remarks
Outstanding
y details letters written

10
 STRICTLY PRIVATE AND CONFIDENTIAL

4. REGARDING CLASSIFICATION OF
I.
EXPENDITURE
During the audit, the allocation of expenditure between capital and revenue was not made properly.
For example:-

a) Income from lien charges was showing in “branch and division head” instead of this it
should be shown under the head “Indirect Income” in Profit and loss account.

b) Rice sale and Rice FRK was showing under the head “branch and division ” instead of this it
should be shown under the head “Sale of CMR” in Profit and loss account.

c) Warehouse charges of FCI, HAFED, NAFED is booked in “branch and division head” instead
of this it should be shown under the head “Indirect Income” in Profit and Loss account

d) Expenses payable was booked as “indirect expenses” instead of this it should be shown
under the head “Current liabilities” in Balance Sheet.

11
 STRICTLY PRIVATE AND CONFIDENTIAL

5. REGARDING TRIAL BALANCE

I. Regarding Mismatch of Tally with final trial balance:-

a) During the audit we observed that final trial given by head office is not matching with trial as per
tally. For instance, Amount standing on asset side in Final trial balance provided in excel in "FCI
Account" is Rs. 72,97,04,747 and in tally it was Rs. 79,88,15,843/-. There is difference of Rs.
6,91,11,096/- for which explanation is not provided.

b) Opening difference of Rs. 84,80,61,075/- was standing in the tally while there is no such
difference in final trial given .No explanation is provided for the same.

II. No explanation provided regarding "Closing Paddy in Hand Common (2016-17)" of Rs. 42,99,199/-
and"Closing Paddy in Hand Gr. A (2016-17)" of Rs. 4,84,61,887/- standing in books as on 31.03.2022

12
 STRICTLY PRIVATE AND CONFIDENTIAL

PART B:

PROCUREMENT ACCOUNTS

13
 STRICTLY PRIVATE AND CONFIDENTIAL

1. REGARDING PURCHASE OF FOOD

I. GRAINS
The purchase of wheat and paddy was duly checked with the records available at the
district office.
II. Payment for wheat and paddy purchase were made as per the applicable MSP
(Minimum Support Price) rate issued by the Government of India.
III. Payment of Dami was made as per the guidelines of HSWC.
IV. Payment of Mandi labour charges and Transportation charges were compared with the
DC Approved Rates and were found to be correct.
V. The details of purchase of wheat and paddy in the prescribed format is mentioned
below:{formats are not provided}

14
 STRICTLY PRIVATE AND CONFIDENTIAL

VI. Physical verification report was not as per the format mentioned in policies of
corporation. Further, as per policies Physical verification should be made within 14 days
from previous Physical verification but in District Kaithal, physical verification was made
beyond 14 days.
VII. In case of some millers it was observed that paddy allotted to them was more than the
capacity of miller.
Name of Miller Date of milling Capacity of mill Quantity MAX ALLOWED DIFF
with complete agreement (In MTs PER delivered for QUANTITY AS
address executed Hour) milling (In MTs) PER POLICIES
R. S. Rice Mill, 06.10.2021 6 7180.8 7000 -180.800
Firojpur
Ishwer Rice & 06.10.2021 6 8998.463 7000.000 -1998.463
Gen. Mill

15
 STRICTLY PRIVATE AND CONFIDENTIAL

Name of Miller Date of milling Capacity of mill Quantity MAX ALLOWED DIFF
with complete agreement (In MTs PER delivered for QUANTITY AS
address executed Hour) milling (In MTs) PER POLICIES
Maa Jwala ji 07.10.2021 6 8477.700 7000.000 -1477.700
Foods
Prem Rice & Gen. 06.10.2021 4 7996.575 7000.000 -996.575
Mill
R.R Food. 06.10.2021 6 8135.475 7000.000 -1135.475
Triveni Rice Mill 07.10.2021 5 7709.625 7000.000 -709.625
Cheeka
Shiv Shakti Rice & 05.10.2021 6 7199.438 7000.000 -199.438
Gen .Mill
Vinayak Rice & 07.10.2021 8 7083.150 7000.000 -83.150
Gen.Mill
P. S. Rice Mill 08.10.2021 5.5 7629.263 7000.000 -629.263
Manas

16
 STRICTLY PRIVATE AND CONFIDENTIAL

2. REGARDING RAISING OF BILL

I. The sale bills of wheat raised to FCI were checked with the Provisional Cost sheet issued
by FCI and were found to be correct.
II. Further, it was observed that in some cases the incidental charges were not included
the sale bills raised to FCI as the same were not available at the time of issue of sale bill.
However, the supplementary bills for the said amount were raised on timely basis.
III. The details of incidental charges in the prescribed format is mentioned below: {format
not provided}

17
 STRICTLY PRIVATE AND CONFIDENTIAL

3. REGARDING RAISING OF BILL OF

DIFFERENTIAL AMOUNTS
I. During the year under audit, no Final cost sheet of F.Y. 2021-22 was issued by the FCI.
Thus, the said point is not applicable for the year.

18
 STRICTLY PRIVATE AND CONFIDENTIAL

4. REGARDING BILLING OF CMR

I. After delivery of CMR from miller, dispatch documents should be sent to district office
immediately and further D.O shall submit the claim to FCI in 2 days positively.
II. During the audit, the raising of claim from FCI was checked and there were some
instances where the said delay was of more than 2 days.
III. The details of Raising of Bills of CMR in the prescribed format is mentioned below:
{format not provided}

19
 STRICTLY PRIVATE AND CONFIDENTIAL

Name of Date of Delivery

Date of Delay in
circle/ Qty. Qty. of CMR to FCI Responsible
S.No. Name of Miller Qty. Due submission of Amt of Bill submission (in Remarks
Warehou Allotted Delivered Offi cial
bill/ claim to FCI days)
se

20
 STRICTLY PRIVATE AND CONFIDENTIAL

5. REGARDING MLC AND

TRANSPORTATION CHARGES
I. The rates of MLC (Mandi labour contractor) and transportation charges should be
paid as per Deputy Commissioner (DC) approved rates i.e. SOR (scheduled of rates)
of respective years.
II. During the audit, the MLC (Mandi labour contractor) and transportation charges
were matched with the Deputy Commissioner (DC) approved rates and were found
to be correct.
III. The details of MLC (Mandi labour contractor) and transportation charges in the
prescribed format is mentioned below: {format not provided}

21
 STRICTLY PRIVATE AND CONFIDENTIAL

Mandi Labor Charges Diff. Transportation Charges

Approved
Rates Approved
S. No. Name Of Mandi Rates per % above Remarks
actually Diff. if any rates in Rates given Diff if any
Qtl./Bags/e SOR
given Rs./Qtl.
tc.

22
 STRICTLY PRIVATE AND CONFIDENTIAL

6. REGARDING PURCHASE JUTE BAGS

I. The Corporation purchase Jute Bags from DGS&D Kolkata. These bags are packed in
the material which is called ‘tat and patti, the tat and patti are disposed of at a fixed
rate declared by the Govt. and same should be deducted from amount payable to
Arhtia.
II. During the audit, the rate as fixed by the Govt. for tat and patti were duly duly
deducted from the amount payable to Arhtia.
III. The details of TAT Patti in the prescribed format is mentioned below: {TAT PATTI
ACCOUNT NOT GIVEN BY MNGT.}

23
 STRICTLY PRIVATE AND CONFIDENTIAL

Highest
Tat patti
bid
required Rates as
Tatpat obtained/
to be per
No. of bales No. of bales ti amt.
Name of the Total bales No. of bales used in No. of bales Total bales obtained Diff., if guidelines Amt.
received received during obtain received Remarks
Warehouse received RMS used in KMS used as per any / fetched
during RMS KMS ed (in from
existing instructio
Kgs) Miller/
norms (in ns
Arhtias
kgs)
(per kg)
1 2 3 4 5 6 7 8 9 10 11 12 13 14

24
 STRICTLY PRIVATE AND CONFIDENTIAL

8. REGARDING GUNNIES
I. The detail of Gunnies in the required format is mentioned below:
Centre Opening Receipt from Total Gunnies Transferred from other Transferred to other centre Balance Used in Used in Used in Total consumption Balance of gunnies in hand
balance of Supplier Name of the Gunnies Centre Gunnies procurement procuremen replaceme of gunnies
Gunnies centre received transferre during RMS t during nt
d KMS

1 2 3 4 5 6 7 8 9 10 11 12 13 14
Kaithal 2,87,558 22,91,639 25,79,197 - - 25,79,197 87 21,75,402 - 21,75,489 4,03,708
-
Total 2,87,558 22,91,639 25,79,197 - - 25,79,197 87 - 87 4,03,708

25
 STRICTLY PRIVATE AND CONFIDENTIAL

9. REGARDING BOOKING OF REVENUE

AND EXPENSES AS PER FINAL COST SHEET
I. During the year under audit, no cost sheet was finalized. Thus, this point is not
applicable for the year.

26
 STRICTLY PRIVATE AND CONFIDENTIAL

10. REGARDING ARBITRATION AND

MISSING CASES
1. No data regarding arbitration and missing cases is provided.

27
 STRICTLY PRIVATE AND CONFIDENTIAL

11. REGARDING COURT CASES

1. No data regarding arbitration and missing cases is provided.

28
 STRICTLY PRIVATE AND CONFIDENTIAL

12. REGARDING ARBITRARY DEDUCTIONS

MADE BY FCI
Whether the matter
Amount
S.No. W/H Period taken up with FCI Ref. No. Case Status Remarks
deducted by FCI
(YES/NO)
NO DATA PROVIDED OF COURT CASES

29