final report ddk
TRANSCRIPT
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To,
The Member (F)
Prasar Bharti Secretariat,
2nd Floor,
PTI Building Parliament street,New Delhi- 110001.
Dear Sir,
Subject: Internal Audit Report - DDK Fraser Road - Patna
Period from April 2012 to January 2013
In response to Your Appointment Letter No: PB-7-(7)/2011-Fin/2012-13/82 Dated: 03rd
August 2012. We have conducted Internal Audit of DDK Fraser Road, Patna for the Period
of 1st April 2012 to 31st January 2013.
We had carried our Internal Audit Work in the said DDK as per scope of the said Internal
Audit Work as specified in the RFP. Based on our observation and explanation &
Documentary evidence provided to us during our audit process we here by submit our
findings and suggestions for your kind perusals.
Name of Station In-charge : Shri Krishna Dev Kalpit (DDGE)
Sr. No Segment of Report Page No:1 Function & Objective of DDK Patna 22 Maintenance of Financial Records / Books of Accounts 33 Verification of Cash & Bank Books 44 Verification of Advances / Impress to Staff 95 Recording & Collections of Revenue 13
6 Verification of Expenses Voucher 177 Fixed Assets / Capital Work In Progress 188 Maintenance of Inventory / Physical Verification 189 Statutory Compliance ( TDS/Service Tax) etc. 20
Function & Objective of DDK Patna
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The Door Darshan Kendra (DDK) Fraser Road - Patna is headed by the Station Director
Shri Krishna Dev Kalpit (DDGE). It consists of following distinct wings for smooth functioning
of organization:
Programme & Commercial Wing:NAME DESIGNATION CONTACT NO
Shri Krishna Dev Kalpit DDG (IC) -
The Programme & Commercial Wings performs following services for DDK,
Administration and Planning and Production of Programme.
Administration of Commercial Transaction & Revenue Collection
Engineering Wing:
NAME DESIGNATION CONTACT NO
Shri D.K.Srivastava Dy. Director -
This wing is headed by an Deputy Director General Engineer. The main functions of this
wing include Planning of New Projects, Maintenance Aspects of Functional Centers, and
Training etc.
Administration & Finance Wing:
NAME DESIGNATION CONTACT NO
Shri A.K.Jha (AO) -
The Administration & Finance Wings performs following function for DDK,
Administration of Finance for DDK i.e. Disbursements of Expenditure, Office
Administration Expenditure of all the Wings and cash management.
Maintenance and Recording of Financial Transaction of Kendra for Budget &
Accounts.
Administration of Payroll & Salary of DDK Staff.
News Wings:
NAME DESIGNATION CONTACT NO
Shri Puswapant Dy. Director -
This wing is headed by the Dy. Director and main function of this wing is related to
Planning, Procurement and Telecasting of News at Regional level.
Maintenance of Financial Records/ Books of Accounts
As per the Accounting Manual of Prasar Bharati, the following books, records &
registers & Financial Statements must be prepared & maintained at each DDK viz. for
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better control and management of the finance & Budgetary requirement. During our
audit we have observed only following BARE MINIMUM Books of Accounts &
Financial Statements were being prepared & maintained MANUALLYOR IN MICRO
SOFT EXCELLat the said DDK.
Maintenance of Books of Accounts:
Sr. No Books of Accounts /Records Current Actual Status1 Cash Book Properly Maintained2 Bank Book Properly Maintained3 Journal Book Not Maintained4 Sub-Ledger Not Maintained5 General Ledger Not Maintained6 Loan & Advance Register Properly Maintained7 Sundry Debtors/ Creditors Register Not Maintained8 Temporary Advance Register Maintained9 Retrenchment Register Not Maintained
10 Salary /Wages Register Maintained
Maintenance of Financial Statement:
Sr. No Books of Accounts /Records Current Actual Statusi Trial Balance Not Preparedii Receipts & Payments Accounts Maintainediii Income & Expenditure Accounts Maintainediv Balance Sheet Not Prepared
We also observed that, following additional Register has also been maintained by the DDK
office for the better control :-
Cheques Issue Register
Register of TDS Deduction during the periods
Broad Sheet Register
Artist Ledger
We are of the opinion that there is a SUBSTANTIAL GAP between the DESIRED & the
ACTUAL State of Affairs as far as Preparation & Maintenance of Books ofAccounts &
Financial Statements are concerned & there is an urgent need to remove these
deficiencies by ensuring accurate, proper, regular & timely preparation & maintenance of
the aforesaid Books of Accounts & Financial Statements.2.2 Basis of Accounting:
Prasar Bharati Secretarial (PBs) is required to prepare & maintain its Books of Accounts &
Final Accounts as per Accrual Based Double Entry System of Accounting w.e.f. 1.4.2000 &
as such each DDO is also supposed to follow the accrual based double entry system of
accounting only.
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Current Position of Accounting:
But during our audit, it was observed that a very raw form of hybrid basis(mixture of
cash basis & accrual basis) of accounting is being followed in the said DDK as per the
accounting convenience of the concerned staff members of various departments of Said
DDK. Following are some to the process followed by the different departments of DDK
Accounts & Administration Department- Cash Basis of Accounting
Commercial Departments Booked bills monthly basis ( i.e. Accrual Basis of
Accounting)
The main reason for the same is the general lack of knowledge, the desired skill set,
qualification among the accounting staff and infrastructure facilities like proper Accounting
Software for preparation of accrual based double entry system of accounting. The accounts
are being prepared & maintained manually only in excel spread sheets. There is an
immediate need of purchasing & using an ERP Software package at the Prasar Bharati
Secretariat Level as well as at the DDO level
Verification Cash & Bank Book
3.1 Bank Reconciliation Statements:
As per the specified mandate the DDOs are supposed to undertake the Bank Reconciliation
Exercise on Regular Monthly Basis & are required to prepare & send the Monthly Bank
Reconciliation Statements to the PAO concerned.
Current state of affairs:
The DDK Patna maintained following Accounts in State Bank of India Fraser Road Branch
for different purpose of financial Transactions.
Sr. No Account Number Type of Accounts Purpose of Accounts1 32061471176 Current Account-Gen Office Administration Expenditure2 10151350403 Current Account-Gen Staff Salary Payment3 10151350436 Current Account-Gen Deposits of Miscellaneous Receipt
Bank Reconciliation Statements:
The Bank Reconciliation statement of Bank Accounts Number 10151350403 &
32061471176 were being prepared regularly in proper format of BRS and forwarded to
concerned PAO office on monthly basis.
Accounts Number: 10151350436maintained only for the purpose of deposition of
miscellaneous receipt i.e. RTI Fees, Duplication of I Card Fees, License Fees, Training
Fees, etc and after that these amount transfer to PBs Office Delhi.
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But during our audit we observed that, total Credit balance available in this account as
on 11th January 2013 is Rs: 10,32,566/- andbalance of this account were not
transferredsince 11th July 2007 to PBs Office.
Suggestion: It is strongly recommended that, balance lying in this account should be
transfer /collected to/by PBs office as early as possible so that, Interest Loss on Such
should be minimized.
3.2 Long Outstanding Cheques:
We also observed that, some of cheques were issued by the DDK but notpresented
in the bank for collection since very long and entry for such cheques also not
reverse by the DDK office
Following is Year wise summary of Old Outstanding Cheques as on 31st
January-2013.
Salary Account - 010328076791Sr. No Calendar Year No. of Cheques O/s Amount of Cheques
1 2008-2009 255 2,07,104.002 2009-2010 166 1,47,346.003 2010-2011 35 37,929.004 2011-2012 1 3454.005 2012-2013 22 29,09,179.00
Total 479 33,05,012.00
ii. Other than Salary Account- OAE Accounts - 031149414184Sr. No Calendar Year No. of Cheques O/s Amount of Cheques
1 2011-2012 419 5,04,323.002 2012-2013 918 41,21,192.00
Total 1337 46,25,515.00
Suggestion:Considering sizeable amount of outstanding cheques, DDK office must reverse
entry of all the cheques or else all entries should be transferred to Suspense Account and
transaction of this account should be under control of competent Authority so that
probability of fraud would be minimized.
3.3 Cheques Debited Twice Or Wrongly Debited
During The Audit We Obseved That As Per The Records Maintained At DDK SomeOf
Cheques Already Debited Has Been Either Wrongly Debited Or Debited TwiseFrom The
Same Account.The Details Are Given Below :-
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SerialNo.
Date Particular Amount (Rs.)
1 10.11.2003 Double Payment Cheque No. 799452,WhichIs Already Paid On 09.02.02
11608
2 14.11.2003 Double Payment Cheque No. 061443,WhichIs Already Paid On 17.08.01
1500
3 14.11.2003 Double Payment Cheque No. 796900,WhichIs Already Paid On 03.12.01
1000
4 24.05.2005 Double Payment Cheque No. 831091,WhichIs Already Paid On 31.05.05
800
5 23.05.2006 Double Payment Cheque No. 926709 Dated31.03.06
12000
6 16.03.2007 Double Payment Cheque No. 801184,WhichIs Already Paid On 14.1103
3450
7 16.03.2007 Double Payment Cheque No. 799692,WhichIs Already Paid On 14.11.03
525
8 16.03.2007 Double Payment Cheque No. 799690,WhichIs Already Paid On 14.1103
1000
9 16.03.2007 Double Payment Cheque No. 801181,WhichIs Already Paid On 14.1103
500
10 16.03.2007 Double Payment Cheque No. 801133,WhichIs Already Paid On 14.11.03
950
11 16.03.2007 Double Payment Cheque No. 801131,WhichIs Already Paid On 14.11.03
700
12 16.03.2007 Double Payment Cheque No. 799743,WhichIs Already Paid On 14.11.03
3900
13 16.03.2007 Double Payment Cheque No. 801010,WhichIs Already Paid On 14.11.03
600
14 16.03.2007 Double Payment Cheque No. 801017,WhichIs Already Paid On 14.11.03
650
15 28.04.2007 Double Payment Cheque No. 162659,WhichIs Already Paid in feb,07
1000
16 15.06.2007 Double Payment Cheque No. 801590,WhichIs Already Paid On 10.11.03
8255
17 15.06.2007 Double Payment Cheque No. 799790,WhichIs Already Paid On 14.11.03
600
18 15.06.2007 Double Payment Cheque No. 801455,WhichIs Already Paid On 10.11.03
10000
19 15.06.2007 Double Payment Cheque No. 801610,WhichIs Already Paid On 10.11.03
10160
20 15.06.2007 Double Payment Cheque No. 801500,WhichIs Already Paid On 10.11.03
7700
21 15.06.2007 Double Payment Cheque No. 801591,WhichIs Already Paid On 10.11.03
6660
22 30.08.2007 Wrong Payment Through Cheque No.223013
30000
23 24.11.2007 Triple Payment Vide Cheque No. 799402Already Paid In Nov,03
950
24 24.11.2007 Triple Payment Vide Cheque No. 799588Already Paid On 14.11.03
700
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25 24.11.2007 Triple Payment Vide Cheque No. 799470Already Paid On 14.11.03
400
26 24.11.2007 Triple Payment Vide Cheque No. 799484Already Paid On 14.11.03
950
27 24.11.2007 Triple Payment Vide Cheque No. 799535Already Paid On 14.11.03
2088
28 24.11.2007 Triple Payment Vide Cheque No. 799561Already Paid On 10.11.03
6263
29 24.11.2007 Triple Payment Vide Cheque No. 799594Already Paid On 10.11.03
3429
30 24.11.2007 Triple Payment Vide Cheque No. 801467Already Paid On 14.11.03
2409
31 24.11.2007 Triple Payment Vide Cheque No. 799645Already Paid On 10.11.03
3725
32 07.04.2008 Double Payment Cheque No. 908461,WhichIs Already Paid On 05.03.08
500
33 19.12.2008 Double Payment Cheque No. 306592,WhichIs Already Paid On 10.11.08
1200
34 18.04.2009 Double Payment Cheque No. 352539,WhichIs Already Paid On 17.04.09
69489
35 05.06.2009 Double Payment Cheque No. 353715,WhichIs Already Paid On 28.05.09
1200
Total : 206861
3.4 Surprise Cash Verification:
3.4.1 Surprise Cash Checks were done on dated 26.02.2013 & the physical cash
balance was matching with the cash balance as per cash book.
Following is the summary of Cash Balance available with Cashier:Particulars Amount in Rs:
Cash Balance Including (Imprest & On Account Advance )as perCash Book
635544.00
Physical Cash available with Cashier
Cash Denomination :(1000 * 1 = 1000.00) + (100 * 2 = 200.00) (20 * 1 = 20.00)
(10 * 1 = 10.00 ) + Coin : 8.00
1238.00
Imprest Voucher 57886.00Imprest Cash Balance 114.00
On Account Advance (Vouchers Received For Adjustment) 214434.00Differences 361872.00
The Difference Of Rs: 3,61,872 Is Due To Non Receipt Of On Account Advance
Voucher For Adjustment
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3.3.2 During physical verification of Cash we found that some Postal Order (PO) &
Demand Draft Brought By Trainee Lyieng with Cashier .
Sr. No Particular of Instruments Date of Instruments Amount Rs
1 DD No. 500326 11.02.2013 2247.002 PO- No _ 15F-010097 24.12.2012 10.00
3 PO- No _ 15F-144968 13.02.2013 10.00
4 PO- No _ 15F-010108 13.12.2012 10.00
5 DD No. 187151 04.02.2013 562.00
6 DD No. 151031 28.01.2013 1121.00
7 DD No. 766833 30.01.2013 1685.00
8 DD No. 557154 27.01.2013 1685.00
9 DD No. 504979 23.01.2013 1685.00
10 DD No. 504980 23.01.2013 1685.00
11 DD No. 23118 23.01.2013 1685.00
12 DD No. 557050 23.01.2013 1685.00
13 DD No. 525227 19.01.2013 1124.00
14 DD No. 72666 18.01.2013 1685.00
15 DD No. 496348 22.01.2013 1124.00
16 DD No. 2724 21.01.2013 1685.00
17 DD No. 3898 22.01.2013 1685.00
18 DD No. 961588 18.01.2013 13480.00
19 DD No. 556803 16.01.2013 1685.00
20 DD No. 112444 15.01.2013 1124.00
21 DD No. 556863 18.01.2013 1124.00
22 DD No. 228005 17.01.2013 28645.00
23 DD No. 2697 15.01.2013 1124.00
24 DD No. 889291 17.01.2013 562.00
25 DD No. 889073 04.01.2013 1685.00
26 DD No. 889071 04.01.2013 1685.00
27 DD No. 889072 04.01.2013 1685.00
Total 71925.00
Cash Transactions:
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During our audit we observed that although theoretically cash transactions & payments are
not allowed in DDO & all the payments have to be done through cheques only but practically
only third party payments And Employees Salary are being done through cheques. In Some
Cases payments to the employees & staff members except for Advances & LTC are done
through cash only. The Details Are Given Below:-
Sr. No Date Amount( Rs. )
Name of Party
1 30.04.2012 20000 Shri Krishna Deo Kalpit (S.D)
2 04.05.2012 27000 Mr. A.K. Sharma & Others
3 18.05.2012 24680 D.K.Srivastava
4 16.08.2012 14500 Mr. S.K.Sinha
5 28.08.2012 10500 Vrindavan Sweets & Chat
6 06.11.2012 10664 Ram Plastic House
In our opinion all the expenditure payments (either to staff employees or to third parties)
above Rs 1000/- shall be made through Account Payee Cheques only.
Verification of Advances & Imprest to Staff
4.1 Phenomenon of High Imprest Balances:During our audit, we observed that quite hefty amounts of imprest advances are
being given to staff employees.
Following is the summary of Imprest or advances given to the
staff:
Sr. No Date Of Issue Name Amount
1 04.03.2005 Shri S.K.Singh(AE)
8000
2 28.09.2006 Shri BharatPrasad (FA)
6000
3 16.10.2007 Shri Bhagwan
Thakur (Steno)
500
4 12.11.2007 Shri Om DuttaSingh
(Carpenter)
1000
5 20.11.2008 Shri RajeshKumar Agarwal
(LDC)
200
6 19.08.2009 Shri J.P.Sharma(PEX)
3000
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7 12.01.2012 Shri Atul Kumar(U.D.C)
1000
8 24.01.12 Shri Atul Kumar(U.D.C)
2000
9 02.02.12 Shri KhaliqueAhmed (L.D.C)
8000
10 14.02.2012 Shri Atul Kumar(U.D.C)
500
11 30.03.2012 Shri Atul Kumar(U.D.C)
2000
12 26.10.2012 Shri VarunKumar Singh
(U.D.C)
2500
Total : 34700
Suggestions:
Above imprest advances should be recovered from the employees or Expense voucher ofthese advances should be obtained from the concerned employees at the earliest.
4.2 Phenomenon of Long Outstanding LTC/TA/TR. TA Advances:
During our verification of LTC/TA Advances we observed that many employees had
received LTC/TA advances from the DDK but not submitted proof of their journey to
office,
Following is the List of Outstanding LTC Advances by the
Employees.
Sr. No Name Amount( Rs. )
Block Year
1 Mr. A.K.Gupta 50000.00 2011-2012
2 Mr. Varun KumarSingh
6000.00 2011-2012
3 Mr. G. Perumel 15000.00 2011-2012
4 Mr. D.K.Srivastava 5000.00 2012-2013
5 Mr. D.K.Srivastava 13500.00 2012-2013
6 Mr. D.K.Srivastava 18000.00 2012-2013
7 Mr. A.K.Gupta 15000.00 2011-2012
Following is the List of Outstanding TA Advances by the Employees.
Sr. No Name Amount( Rs. )
Date
1 Om Prakash Prasad 2000 03.07.08
2 Mr. Anil Kumar 2500 07.02.11
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3 Mr. Raj Kishore Shah 4200 06.09.08
4 Mr. A.K.Singh 1600 16.09.08
5 Mr. Lalit Kumar 5600 22.10.10
6 Mr. Lalit Kumar 1500 01.02.11
7 Mr. P.K.Jha 5400 04.01.12
8 Mr. P.K.Jha 17000 16.03.099 Mr. P.K.Jha 29000 15.06.10
10 Mr. A.K.Sinha 19980 29.11.11
11 Mr. A.K.Gupta 20000 05.05.11
12 Mr. Sarjun Das 5000 25.11.08
13 Mr. Nand Kumar 5000 25.11.08
14 Mr. Dinesh Prasad 6000 05.09.11
15 Mr. Rakesh Kumar 28000 27.08.10
16 Mr. Raj Kumar Nahar 11000 13.10.11
17 Mr. Raj Kumar Nahar 17000 23.02.12
18 Bharat Kushwaha 37500 14.08.0919 Md. Shabbir Alam 9990 29.11.11
20 G.P.Mishra 9990 29.11.11
21 Mr. Sunil Kumar 9300 07.09.11
22 Mr. Mahesh Lepcha 20250 29.11.11
23 Dhruv Kumar Srivastava 20000 23.03.12
24 K.D.Kalpit 20000 27.04.12
25 K.D.Kalpit 16000 24.05.12
26 K.D.Kalpit 15000 31.07.12
27 K.D.Kalpit 8500 07.09.12
28 A.K.Sharma 8000 08.11.1229 Balram Yadav 5000 23.03.12
30 A.K.Sinha 5000 07.09.12
31 Ajay Kumar 5000 22.08.12
32 Lalit Kumar 15000 11.07.12
33 Gulzari Choudhary 15000 19.07.12
34 Mahesh Lepcha 20000 25.05.12
35 Naveen Kr. Prasad 11000 25.05.12
36 Ravendra Kr. 25000 24.05.12
37 Ravendra Kr. 10000 17.08.12
38 R.K.Naher 10000 24.05.1239 R.K.Naher 5000 12.09.12
40 R.K.Naher 2880 18.05.12
Following is the List of Outstanding TR. TA Advances by the
Employees.
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Sr. No Name Amount( Rs. )
Date
1 Nasid Ahmed 18000 25.08.08
2 Surendra Prasad 18000 01.09.08
3 Vimlendra Pathak 10000 01.10.08
4 Raj Kumar 30000 08.09.105 A.K.Gupta 50000 01.10.10
6 R.N.Singh 25000 23.09.11
7 C.H.Sharma 50000 29.05.09
8 Bhubneswar Thakur 40000 06.10.09
9 M.K.Thakur 25000 23.09.11
10 Brijesh Kumar 25000 23.09.11
11 R.C.Singh 25000 23.09.11
12 D.N.Trivedi 25000 23.09.11
13 K.D.Kalpit 45000 07.08.12
Suggestion:
As per the policy of Prasar Bharti, when advances are taken,
The Claim should be submitted within one month from the date of return journey In
Case Of (TA,LTC) And In Case Of Tr. TA Six Month From The Date Of Transfer,
if it is not submitted within the stipulated time, outstanding advances will be
recovered in one lump sum and claim will be treated as no advance is sanctioned and
further penal interest @2% over GPF interest on the entire advance from the date of
drawl to the date of recovery will be charged.
We suggest that the above policy to be implemented and penal interest to be recovered
Recording & Collection of Revenue
5.1 Commercial Section:
The Commercial Section of this DDK is engaged in the telecasting of regional program(Produced by In House Producer Or Outside contractor) and Sponsored programme as per
rate specified by the Higher Authority.
During our audit we observed that, following process has been followed by the DDK
5.1.1 Commercial Section for Recording of Revenue.
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For telecasting & Booking of revenue of these programs DDK maintained following Register -
Advertisement / Programme Booking Register
Daily Schedule Register
Q Sheet
On the basis of Programme Booking register DDK booked monthly bills of revenue in
Doordarshan..
5.1.2Collection of Revenue:
All the Debtors directly paid amount to Delhi PBs Office and after payment of such billing
amount intimates to DDK office with relevant transaction trail and on the basis of this
intimation DDK maintained details of collection from the customers.
Loophole in Current system:
In existing system DDK Office have not proper control over timely collection of revenue
from the customer due this tendency out of Rs: 183.09 Lacs debtors, more than 75 % of
them is falling under the category of More than 90 days.
Age wise summary of Outstanding debtors as on 31ST January
2013
Sr.No
Name of AgencyTotal O/s
Amount inRs
Ageing Wise O/s Amount in Rs
Less than 90Days
More than 90Days
1 M/s Lintas India Ltd. Mumbai 101255.00 - 101255.00
2 IPRD (Govt. Of Bihar)2973046.00 - 2973046.00
3 M/s Lintas India Ltd. Mumbai68764.00 - 68764.00
4 Bihar State Child LabourCommission Patna 101124.00 - 101124.00
5 M/s Lintas India Ltd. Mumbai68764.00 - 68764.00
6 Shradha Suman CreativeArts.
New Delhi189102.00 189102.00 -
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7 Shradha Suman CreativeArts.
New Delhi126068.00 126068.00 -
8 Shradha Suman CreativeArts.
New Delhi100281.00 100281.00 -
9 Shradha Suman CreativeArts.
New Delhi157585.00 157585.00 -
10 Fortune Advertiser Services.New Delhi 51,573.00 51573.00
-
11 Interface Communicating Pvt.Ltd.
Mumbai58736.00 58736.00 -
12 R.K.SwamyBBDO pvt. Ltd,
Chennai78315.00 78315.00 -
13 R.K.SwamyBBDO pvt. Ltd,
Chennai362923.00 362923.00 -
14 Fortune Advertiser Services.New Delhi 240675.00 240675.00 -
15 Fortune Advertiser Services.New Delhi 85955.00 85955.00 -
16 R.K.Swamy Ltd.Chennai 194832.00 194832.00 -
17 R.K.Swamy Ltd.Chennai 49663.00 49663.00 -
18 Shradha Suman CreativeArts.
New Delhi498541.00 498541.00 -
19 Shradha Suman CreativeArts.
New Delhi278878.00 278878.00 -
20 Interface Communicating Pvt.Ltd.
Mumbai5730.00 5730.00 -
21 M/s Redif Mission Pvt. Ltd.Kolkata 258764.00 - 2587640.00
22 Interface Communicating Pvt.Ltd.
Mumbai106880.00 - 106880.00
23 Interface Communicating Pvt.Ltd.
Mumbai88598.00 - 88598.00
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24 IPRD (Govt. Of Bihar)405022.00 - 405022.00
25 Interface Communicating Pvt.Ltd.
Mumbai14063.00 - 14063.00
26 IPRD (Govt. Of Bihar)
367520.00 - 367520.0027 IPRD (Govt. Of Bihar)
1402575.00 - 1402575.00
28 IPRD (Govt. Of Bihar)357372.00 - 357372.00
29 IPRD (Govt. Of Bihar)324282.00 - 324282.00
30 IPRD (Govt. Of Bihar)893430.00 - 893430.00
31 R.K.Swamy Adv.Hydrabad 255951.00 - 255951.00
32 NABAD- Patna862546.00 - 862546.00
33 RBI Mumbai496350.00 - 496350.00
34 M/s Child Birth Spacing565839.00 - 565839.00
35 Alliance Adv.Mumbai 196886.00 - 196886.00
36 RBI OptionMumbai 575766.00 - 575766.00
37 R.C.AroraMumbai 56253.00 - 56253.00
38 Suchna & Jansampark Bibhag1459269.00 - 1459269.00
39 M/s Planning & Dev. Dept.Bihar 39708.00 - 39708.00
40 M/s Planning & Dev. Dept.Bihar 410316.00 - 410316.00
41 M/s Planning & Dev. Dept.Bihar 410316.00 - 410316.00
42 Result India Comm.16876.00 - 16876.00
43 Good WorkMumbai 7504.00 - 7504.00
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44 Good WorkMumbai 7504.00 - 7504.00
45 LICMumbai 11251.00 - 11251.00
46 LICMumbai 33752.00 - 33752.00
47 LICMumbai 30002.00 - 30002.00
48 LICMumbai 46878.00 - 46878.00
49 LICMumbai 37502.00 - 37502.00
50 LICMumbai 50628.00 - 50628.00
51 LICMumbai 50628.00 - 50628.00
52 M/s Lintas India Ltd. Mumbai23439.00 - 23439.00
53 M/s Lintas India Ltd. Mumbai103146.00 - 103146.00
54 M/s Lintas India Ltd. Mumbai38202.00 - 38202.00
55 M/s Lintas India Ltd. Mumbai 16876.00 - 16876.00
56 Result India Comm. Pvt. Ltd.23877.00 - 23877.00
57 Result India Comm. Pvt. Ltd.28652.00 - 28652.00
58 Shradha Suman CreativeArts.
New Delhi23877.00 - 23877.00
59 Shradha Suman Creative
Arts.New Delhi 23877.00 - 23877.00
60 Fortune23877.00 - 23877.00
61 Result India28652.00 - 28652.00
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62 R.K.SwamyMumbai 38202.00 - 38202.00
Total 1,83,09,717.00
24,78,857.001.58,30,860.
00
Suggestion:
On the basis of analysis of current system we suggest that , details of collection from the
debtors should be updated as when amount received from the debtors so actual amount
outstanding against each debtors correctly traces and effort for collection initiated on right
direction
Verification of Expenses Voucher
During our audit, we did 100% vouching & verification of all the expenditure vouchers &found that all these were duly accompanied by the supporting bills & were properly recorded
in Respective register.
We have also observed following major irregularities ongoing through verification expenses
voucher
Voucher Sanctioned after completion of 3 Month or More
During our audit, we observed that most of the expenses voucher has been cleared or
sanctioned after completion of 3 month of Bill /Voucher date by the DDK office.
Sr.No
DateAmou
nt(Rs.)
Name ofParty
Monthof
Expenses
Sanctioned
MonthRemarks
115.02.1
21200.0
0Divya
01.05.09
15.02.12 -
215.02.1
21200.0
0Divya
01.05.09
15.02.12 -
315.02.1
21200.0
0Divya
01.05.09
15.02.12 -
4
15.02.1
2
1200.0
0 Divya
01.05.0
9 15.02.12 -
515.02.1
21200.0
0Divya
01.05.09
15.02.12 -
615.02.1
21200.0
0Divya
01.05.09
15.02.12 -
715.02.1
21200.0
0Divya
01.05.09
15.02.12 -
8 15.02.1 1200.0 Divya 01.05.0 15.02.12 -
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2 0 9
915.02.1
21200.0
0Divya
01.05.09
15.02.12 -
1003.04.1
21200.0
0Shil Nidhi
02.04.09
03.04.12 -
11 03.04.12 1200.00 Shil Nidhi 02.04.09 03.04.12 -
1203.04.1
21200.0
0Shil Nidhi
14.04.09
03.04.12 -
1303.04.1
21200.0
0Shil Nidhi
14.04.09
03.04.12 -
1424.02.1
21200.0
0Ashish Ranjan
10.06.09
24.02.12 -
1513.02.1
21200.0
0Rajiv Kr.Srivastav
01.05.09
13.02.12 -
1613.02.1
21200.0
0Rajiv Kr.Srivastav
01.05.09
13.02.12 -
17 13.02.12 1200.00 Rajiv Kr.Srivastav 01.05.09 13.02.12 -
1813.02.1
21200.0
0Rajiv Kr.Srivastav
01.05.09
13.02.12 -
1913.02.1
21200.0
0Rajiv Kr.Srivastav
01.05.09
13.02.12 -
2013.02.1
21200.0
0Rajiv Kr.Srivastav
01.05.09
13.02.12 -
2113.02.1
21200.0
0Rajiv Kr.Srivastav
01.05.09
13.02.12 -
2213.02.1
21200.0
0Rajiv Kr.Srivastav
01.05.09
13.02.12 -
23 13.02.12 1200.00 Rajiv Kr.Srivastav 01.05.09 13.02.12 -
Reimbursement of News paper bills without deduction of 15% Wastage Bill
During The Audit We Observe That News Paper Bills Has Been Rimbursed After Deducting15% Wastage Amount From The Gross Amount.No Irregularities Has Been Found RegardingNews Paper Bills
Fixed Assets / Capital Work in Process
Details regarding Fixed Assets have been properly maintained. We have verifiedFixed Assets received by Administration department during the year on random basis
as on 5th March -2013 as per fixed assets register maintained by the department and
found no variances.
No records were being prepared for recording CWIP of the said DDO so the question
of capitalization of CWIP doesnt arise.
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Maintenance of Inventory / Physical Verification of Inventory
There were three types of Inventory maintained at said DDK at the different location, we
have verified physical stock of all three types of inventory as on 4th March 2013 on random
basis with relevant records maintained by the respective department and found No variance.
Following are the details item regarding physical verification of
Inventory.
Consumables :
Sr. No Name of itemQty as PerRegister
Actual Qty.Difference
Qty
1 Towel 31 31 -
2 Broom Flower 5 5 -
3 Duster 19 19 -4 Neptheline Ball 8 8 -
5 Tea Costal 7 7 -
6 Phenile 7 7 -
7 Shop Case 4 4 -
Stationary :
Sr. No Name of itemQty as PerRegister
Actual Qty.Difference
Qty
1 Paper Pin 5 5 -
2 Tag 55 55 -3 Note Sheet 11 11 -
4 Stappler Pin 41 41 -
5 Guard File 75 75 -
6 Stamp Pad Ink 17 17 -
7 Poker 5 5 -
8 Duplicating Paper 13 13 -
9 Stappler 4 4 -
10 Register 10 10 -
11 Ordinary Refil 24 24 -
12 Jems Clp 15 15 -13 Pen 11 11 -
14 Fax Role 1 1 -
Library :
During Physical verification of Library item we have verified physical items asper register of stock Maintained by the Library and found no variance.
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Statutory Compliances of Service tax /TDS
Service Tax Compliance:
We have verified Service Tax Registers & Other Details for the purpose of claiming Cenvat
Credit of Service Tax were being prepared during the audit period and found following
irregularities
DDK Office has not followed reverse mechanism for service tax paid on Security
Service & Travelling Services as per notification no: 30/2012 Service Tax issued
by the Department of Revenue.
Total of Rs: 20.12.00 Lcas Transportation Charges paid to M/s ITDC during the
audit period, service tax amount is already included in bill amount but DDK office
has not obtained CENVAT Credit of such service Tax.
Suggestion:
To availed /utilized CENVAT Credit of Service Tax paid DDK office must Maintain Or Retain
invoice as per service Tax rules.
9.2 TDS Compliance:
We have verified TDS deduction register maintained by the DDK Office for Salary & Other
Salary Expenses, & TDS Challan. No Acknowledgement Of Return Of First, Second & Third
Quarters Are Found.In Some Of The Cases We Found That TDS Has Been Deducted From
The Bank Book But No Entry Found IN The TDS Challan Register.
We also observed that, on some expenses DDK Office not deducted TDS.The Details Are
Given Below :-
Sr.
No.
Date Party Amount(Rs) Remarks
1 08.06.201
2
Krishna Consultancy 28500 TDS Has Been
Deducted Inclusive Of
Service Tax
2 19.06.12 M/s Pranav Motion Picture 33600 No TDS Has Been
Deducted
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3 06.07.12 BECIL 106920 TDS Of Rs 9937 Has
Been Deducted In
Bank Book But
Amount Has Not
Been Deposited4 06.07.12 Shtyam Shivam Enterprises 180150 TDS Of Rs 3609 Has
Been Deducted In
Bank Book But
Amount Has Not
Been Deposited
5 23.08.12 Munna Agency 42000 TDS Of Rs 840 Has
Been Deducted In
Bank Book But
Amount Has Not
Been Deposited.
6 27.09.12 Nibha Shrivastava 4000 TDS Of Rs 2000 Has
Been Deducted In
Bank Book But
Amount Has Not
Been Deposited
7 27.09.12 Anjani Kr. Sinha 5600 TDS Of Rs 2400 Has
Been Deducted In
Bank Book But
Amount Has Not
Been Deposited
8 27.09.12 Kishuear Jabeen 6400 TDS Of Rs 2400 Has
Been Deducted In
Bank Book But
Amount Has Not
Been Deposited
9 05.10.12 Raj Kishore Sharma 29810 TDS Of Rs 596 Has
Been Deducted In
Bank Book But
Amount Has Not
Been Deposited
10 29.10.12 Shanti Hiranand 28272 TDS Of Rs 2830 Has
Been Deducted In
Bank Book But
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Amount Has Not
Been Deposited
11 17.12.12 Arjun Choudhary 2430 TDS Of Rs 486 Has
Been Deducted In
Bank Book But
Amount Has Not
Been Deposited
12 31.12.12 Umesh Kr. 3800 TDS Of Rs 2350 Has
Been Deducted In
Bank Book But
Amount Has Not
Been Deposited
13 31.12.12 Tanwi Tejaswini 5600 TDS Of Rs 2820 Has
Been Deducted In
Bank Book But
Amount Has Not
Been Deposited
14 24.01.13 Tanwi Tejaswini 5600 No TDS Has Been
Deducted
We are thankful to the station director and the other staff members for
their kind co-operation during the audit.
For Sushil Jeetpuria & Co.Chartered Accountants
Mayank MohankaPartner