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Auditors’ Report

AUDIT OBSERVATIONS

Opening Balance Sheet of KURSEONG MUNICIPALITY
As on 01-04-2007

We have verified the Opening Balance Sheet as on 01-04-2007 of Kurseong Municipality. Our Observations are as under:

LAND REGISTER

I .1              Plot wise Map of  the total  area of  the  Municipality  is  not  available for verification of land register. Hence it is not possible for us to verify whether the entire land under the purview of the Municipality has been taken into account or not.
I.2              Land Register is prepared on the basis of old copy of deeds & also after referring to khaitan wherever available. On verification of the khaitans & land register we noted that the following plots of land were not incorporated in the Land Register. These were subsequently included.

Description

Mouza

J.L.No.

Khaitan No.

Police Station

LR Dag No.

Area (in acre)

Value

Fallow

Kurseong

9

963

Kurseong

1869

0.0081

1

Fallow

Kurseong

9

962

Kurseong

2317

0.13

1

Fallow

Kurseong

9

961

Kurseong

1352

0.0650

1

Slaughter House

Kurseong

9

820

Kurseong

2635

0.07

1

Path

Kurseong

9

632

Kurseong

1767

0.0269

1

Path

Kurseong

9

384

Kurseong

1346

0.1037

1

Road

Kurseong

9

335

Kurseong

1278

0.0994

1

Road

Kurseong

9

335

Kurseong

1293

0.2325

1

Road

Kurseong

9

335

Kurseong

1294

0.0331

1

Path

Kurseong

9

202

Kurseong

450

0.0400

1

 

Roads and Pavement Register

II . 1            Under Serial No. 23 the correct amount of value of asset was Rs. 131864/- as per M.B.Register but the same was recorded as Rs. 90142/-. This resulted in a difference on Rs. 41722/-.This difference was subsequently rectified.
II . 2On verification we observed that the following expenses were incurred for construction/ maintenance of Road but were not included in the register. These were subsequently included.

Serial No. of the Sub-Register

Description

Amount Rs.

15

Dr. S. Kumar Road

386,881/-

2

A.B. Road

1,199,332/-

15

Dr. S. Kumar Road

706,005/-

23

J.M.G. Road

833,046/-

 

Register of Building

Under Serial No. 5 the correct M.B. No.117 but the same was recorded as M.B.No.124. This was subsequently rectified.

Employees provident fund account balance does not tally with the Treasury Register. The reconciliation thereof is as under. No Employee wise Provident Fund Register is maintained by the Municipality. Consolidated Provident Fund amount of the employees is available.

 

PARTICULARS

Amount
Rs.    P.

Amount
Rs.    P.

Balance as per Treasury pass book as on 31-03-2007

 

7,510,135.00

Add: Subscription for the month of March’ 07 deposited on 05-04-2007

103,689.00

 

Add: Interest for 2005-06 and 2006-07 credited to pass book on 10-03-2008

1,218,143.00

1,321,832.00

Employees Provident Fund Balance as on 01-04-2007 as per Balance Sheet.

 

8,831,967.00

 

Register of Furniture & Fixtures

V . 1  In the following cases the value of the assets aquired were wrongly recorded. These were subsequently rectified.

Serial No. of the Sub-Register

Description

Amount as originally recorded

Correct Amount

Rs.    P.

Rs.    P.

25

Steel Almirah (Big)

3,150.00

3,500.00

91

Chair with Arm

6,600.00

7,424.00

92

Chair without Arm

23,100.00

25,980.00

93

Computer Chair

1,900.00

2,138.00

 

V . 2 Furniture amounting to Rs. 101,858/- shown as a part of Stock in hand (Inventories) earlier was subsequently transferred to Fixed Assets (Furniture & Fixtures) after the anomaly was pointed out by us. The amount transferred was Rs. 105800/- after giving effect to the differences mentioned in Para V.1
VI. DEPOSITS RECEIVED

No separate Deposits Register is maintained by the municipality. The outstanding liability on this account was calculated by referring to the Contractors Register and the Cash Book.

FIXED DEPOSITS

No Fixed Deposits Register is maintained by the Municipality. Photocopies of Original receipts were checked. We were explained that the original receipts were lying with the Banks from whom overdrafts were availed.
VIII. SPECIAL FUND/SINKING FUND/TRUST OR AGENCY FUND

On verification of the above fund we noted that the following changes were required. These were subsequently rectified.

 

Spl Fund 1

Spl Fund 2

 

Provident Fund
Rs.    P.

Pension Fund (Treasury)
Rs.     P.

Amount as originally recorded

8,086,451.00

148,279.00

Rectified Amount

8,831,967.00

148,297.00

 

GRANT AND CONTRIBUTION FOR SPECIFIC PURPOSES

On verification of the above fund we noted that the following changes were required. These were subsequently rectified.

Description

Amount as originally recorded
Rs.     P.

Correct Amount
Rs.     P.

Employment Generation (General)

1,023,742.00

1,023,724.00

 

SECURED LOAN

The Municipality has two Overdraft accounts, each with State Bank of India (Account No. 10850644657) & Central Bank of India (Account No. O/D 82). The municipality had shown these balances in Schedule B-17 instead of B-5 (Secured Loan). These were subsequently rectified. PRINTING & STATIONERY

Printing & Stationery of the value of Rs. 5,74,212/- shown as part of Stock in hand (Inventories) earlier was deleted as these constituted Old Forms and Registers which had no value as at 01-04-2007. and further since these were all revenue items.

 

OTHER LIABILITIES

The outstanding salary of KUSP Employees was shown at Rs. 11,890/- instead of the correct amount of Rs. 9,955/-. This was subsequently rectified.
The amount of Rs. 25,120/- shown under the head P.Tax of the General Staff & other needed to be deleted as the amount has already been included in the O/s Salary of General and Casual Staff. This was subsequently rectified.

 

XIII.SUNDRY CREDITORS
The outstanding balance of Rajen Kr. Chetri was taken as Rs. 152,114/- instead of Rs. 3,385/-. This mistake was subsequently rectified.

 

DRAIN

An amount of Rs. 29,524/- shown under the head Power House was incorrect. The correct figure as per our verification is Rs. 55,451/-. This mistake was subsequently rectified.

 

JHORA

On verification our observation showed that the following expenses were incurred for construction/ maintenance of Jhora but were not included in the register. These were subsequently included.

Serial No. of the Register

Description

Amount
Rs.    P.

17

Kanti Jhora

117,516.00

28

South Point Jhora

115,771.00

 

XVI. OFFICE AND OTHER EQUIPMENTS
On verification we found out that in Sl no.10 UPS-APC (New) quantity is wrongly recorded as 1 instead of correct quantity of 2. This was subsequently rectified.

 

G.I.PIPE

On verification it was found that expenditure incurred amounting to Rs. 331,855/- for purchase/laying of G.I. Pipe under the head Waterways was not included. This was subsequently rectified under serial no. 91.

 

SUNDRY DEBTORS

XIV.1  Arrear of Rental Income from Municipal Properties are not supported by any Register(s). Complete Bills for rental arrear were not available.

 

CASH AND BANK BALANCES

On verification of the above fund we noted that the following changes were required. These were subsequently rectified.

Description

Amount as originally recorded
Rs.    P.

Correct Amount
Rs.     P.

Employment Generation (General)

1,023,742.00

1,023,724.00

Central Bank of India (A/c No. 16928)

422,654.00

482,654.00

 

LOANS AND ADVANCES

The municipality does not maintain any register for Loans and advances to employees and Advance to others. Loans and advances to employees amounting to Rs. 99,250/- and Advance to others amounting to Rs. 39,.000/- could not be verified.

 

DEPRECIATION

On verification it was found out that Depreciation charged on Parking Zone was wrongly taken as per Building i.e, 30 years instead of taking 7 years applicable to Concrete Road. This was subsequently rectified.

CASH BOOK

The Cash Books for the year 2001-02 & years earlier to that date were not complete.

 

XXIII. DETAILS OF PHYSICAL VERIFICATION

The following are the details of physical verification carried out by us.

Sl. No.

Name of Asset

Location (Ward No.)

Area

Value

(Rs.)

Qty. as per records

Qty. as per physical verification

 

ROADS

 

 

 

 

 

1

JNP Road

8,12

189.4

1/-

 

 

2

Dowhill Road

7,1,2

1353.63

2/-

 

 

3

Naya Busty

6

7019.08

29,250/-

 

 

4

Father Wary Road

2,3

2802.25

6/-

 

 

5

Hill Curt Road

12

4843.4

58,100/-

 

 

6

Naya Bazar

15

452.84

56,605/-

 

 

7

A.K.Mukherjee Road

2,19

16632.6

15/-

 

 

 

LATRIN

 

 

 

 

 

8

Near Ashok Bhawan

8

 

64,319/-

1

1

9

Sweeper Quarter

1

 

25,200/-

1

1

10

Near Bhanu Pradhan House

2

 

33,250/-

1

1

11

Ward No. 12

12

 

23,300/-

1

1

12

Subedar Basti

7

 

34,029/-

1

1

 

CREMETORIUM

 

 

 

 

 

13

Murdahati

11

350

504,292/-

3

3

14

Burning Shed

1

1

 

DUSTBIN

 

 

 

 

 

15

D.H.Road

8

16.65

21,641/-

1

1

16

W.No. 14

14

33.31

41,633/-

1

1

17

W. No. 10

10

16.67

21,665/-

1

1

 

COMMERCIAL COMPLEX

 

 

 

 

 

18

Super Market and community hall

13

1500

346,600/-

1

1

 

BUILDINGS

 

 

 

 

 

19

Sweeper Quarter

12

1125

1,060,222/-

 

 

20

Municipal Office

8

1150

261,359/-

1

1

21

Boys Primary School

8

1450

320,982/-

1

1

22

Girls Primary School

8

1280

85,547/-

1

1

 

RESERVOR

 

 

 

 

 

23

Ward No. 17

17

 

122,399/-

1

1

24

Saint Helen

3

 

153,829/-

1

1

25

Dowhill Area

1

 

89,413/-

1

1

26

Ward No.1

1

 

105,630/-

1

1

27

Ward No.1

1

 

40,985/-

1

1

 

JHORA

 

 

 

 

 

28

College Jhora

5

 

190,008/-

1

1

29

Devistan Jhora

4,10

 

144,932/-

1

1

30

Hamal Jhora

10

 

133,568/-

1

1

31

Kanti Jhora

11

 

719,052/-

1

1

32

Tekbir Jhora

2

 

273,277/-

1

1

33

Saint Helen

4

 

70,343/-

1

1

 

HYDRANT

 

 

 

 

 

34

Sudha Patole

8

 

1/-

1

1

35

Ward No. 12

12

 

90,944/-

1

1

36

Ward No. 9

9

 

1/-

1

1

 

STATUE

 

 

 

 

 

37

Eagle Craig

 

150 ft

1/-

1

1

 

VEHICLE

 

 

 

 

 

38

Tata 207 DI Tipper

 

 

509,220/-

1

1

39

Maruti Gypsy

 

 

1/-

1

1

40

Small Teller of Truck

 

 

1/-

1

1

41

Big Teller of Truck

 

 

1/-

1

1

42

Tractor

 

 

1/-

1

1

 

XXIV . PHYSICAL VERIFICATION RECORDS

Physical Verification records have not been maintained by the Municipality.

 

CHANGES IN FIGURES CONSEQUENT TO AUDIT

The following are the details of changes under various heads of accounts consequent to our audit.

Serial No.

Account Head

As per Original Balance Sheet as at 01-04-2007
Rs.     P.

As per Rectified Balance Sheet as at 01-04-2007
Rs.     P.

Difference
Rs.    P.

1

Land

1,636.47

1,642.47

6.00

2

Roads & Bridges

2,681,133.57

4,999,593.10

2,318,459.53

3

Sewerage and Drainage

8,785,524.12

8,917,775.58

132,251.46

4

Waterways

11,455,247.46

11,773,913.88

318,666.42

5

Furniture, Fixture, Fittings and Electrical Appliances

38,002.50

138,827.50

100,825.00

6

Earmarked Fund

8,699,729.00

9,445,263.00

745,534.00

7

Reserves

21,942,692.32

24,394,781.18

2,452,088.86

8

Investment- Other Fund

13,199,729.00

13,945,263.00

745,534.00

9

Stock in trade

574,211.90

37,853.14

536,358.76

10

Sundry Debtors

3,465,516.00

5,143,104.43

1,677,588.43

11

Cash and Bank Balances

22,410,055.50

23,256,476.50

846,421.00

12

Other Liabilities

2,755,316.53

2,586,633.53

168,683.00

13

Buildings

9,005,629.36

8,545,979.89

459,649.47

14

Grants, Contribution for Specific Purpose

26,287,404.50

26,287,386.50

18.00

15

Secured Loans

0.00

1,929,542.12

1,929,542.12

 
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