Draft Ir Msswb 2014

8/9/2019 Draft Ir Msswb 2014

1/16

Inspection Report on the accounts of the Secretary, Mizoram State Social

Welfare Board, Aizawl for the period from 01.0.!00" to #1.0#.!01.

$AR%&I

1 Introductory'

The accounts of the Secretary, Mizoram State Social Welfare Board,

Aizawl, for the period from 01.04.00! to "1.0".014 were test audited #y an

audit party from the office of the $rincipal Accountant %eneral &Audit',

Mizoram, Aizawl durin( the period from )*+.0).014, 01.0+.014 to

04.0+.014, 14.0+.014 and 1.0+.014.

! Incum(ency'

-urin( the period coered #y audit, the under mentioned officers held

the post of the /hairperson and the Secretary cum -rawin( and -is#ursin(

fficer &--' of the office, as shown a(ainst each of them*

/hairperson

Sl.

)o.)ame *esi+nation

$eriod

rom %o

1. 2alen(rualiSailo /hairman 0).0).0) 13.0+.0!

. othan5imi *do* 1).0+.0! Till date

Secretary cum -rawin( and -is#ursin( fficer

Sl.

)o.)ame *esi+nation

$eriod

rom %o

1 %. 2alhmin(than(i Secretary 1).04.0 3.0+.11

. Ms.2allianpuii *do* ).0+.11 10.04.1"

". Sap5ailianaSailo *do* 10.04.1" Till date

# $osition of fund'

1


2/16

(` in la-h)

ear /ate+orypenin+

Balance

Receipt

durin+ the

year

%otal

2penditure/losin+

(alance

00!*10$lan ".4+ !.!+ 10.44 101.! 0.4)

6on*plan !.3 4".") 3. 3.++ 0.11

010*11$lan 0.4) 11!.0 11!.)) 11+.+0 1.!+

6on*plan 0.11 3).4" 3).34 33.41 1.1"

011*1$lan 1.!+ 3!.+ )1.4 3).13 3.)!

6on*plan 1.1" +1.+1 +.4 +.4 0.4

01*1"$lan 3.)! 113.+" 11.4 11.) 0.1)

6on*plan 0.4 +".1" +".33 +".4! 0.0)

01"*14$lan 0.1) !.0 !.") !+.1! 1.1

6on*plan 0.0) 114.+" 114.+! 114.)4 0.13

Disclaimer Note:7The 8nspection 9eport has #een prepared on the #asis of information

furnished and made aaila#le #y the auditee unit. The $rincipal Accountant %eneral

&Audit', Mizoram, Aizawl disclaims any responsi#ility for any misinformation

and:or non*information on the part of the audit entity;

3 Re4iew of last Inspection Report'

9eplies to paras 88 B:6o.1 to 3 contained in the 8nspection 9eport on the

Accounts of the /hairman, MSS/B, Aizawl for the period from 01.04.00" to

"1.0".00 was furnished ide 6o.SSWB :00+*00 dated 1.0+.014.

2


3/16

$AR% II A

)I5

$AR% II B

$ara 1'Implementation of Inte+rated Scheme for Women6s mpowerment 7ISW8'

`19."0 la-h : o(ser4ations thereof'

8nte(rated Scheme for Women


4/16

!. %rainin+ of (eneficiaries'

As per (uidelines of the 8SW=, the pro?ect was to #e implemented in three phases

iz

$hase D 8 Mo#ilisation and Awareness.

$hase D 88 Settin( up of need #ased =conomic actiities such as handlooms,handicrafts etc., ocational trainin( with career counsellin(, support

serices etc.

$hase D 888 8mpact Study D Monitorin( and (uidance to the pro?ect #y respectie

State Board, ealuation and impact study #y an independent a(ency to

further stren(then the pro?ect and reiew E rectification of

shortcomin(s.

rientation and Trainin( would form an inte(ral part of the pro?ect. Moreoer,

re(ular inspections would #e conducted #y the State Board and reports su#mitted

to the /entral Board.

7A8As per reised accounts for the years 00*0!, 00!*10 and 010*11 su#mitted to

the /SWB on .03.01 and cash #oo5 maintained #y the State Board, funds for

trainin( and motiational camp amountin( to `.0 la5h &`30,000 on 01.11.0

and .03.0!' and &`1,+0,000 on 1".0".0' respectiely were dis#ursed and

utilized durin( 00*0!. As per 8nspection 9eports dated 0.1.10 &" nos.' and

13.0.1 &1 no.' su#mitted to /entral #oard, trainin( on maintenance of records

and accountin( was conducted on !th

and 10th

Fune 010.

8t can #e seen from a#oe that funds for trainin( and motiational camp were

stated to hae #een utilised durin( 00*0! while physical inspection reports of

the State Board stated that trainin( &for maintenance of records and accounts' was

imparted durin( the ndwee5 of Fune 010 only.

9easons for ehi#itin( funds amountin( to ` .0 la5h for trainin( and

motiational camp as utilized in 00*0! while actual trainin( was imparted

durin( 010*11 may please #e stated.

7B8 Gurther, scrutiny reealed that the 8nspection 9eports su((ested impartin(

orientation trainin( on the technicalities of schemes in connection with the

economic actiities ta5en up #y the /B%s for effectie implementation of the

pro(ramme.

4


5/16

oweer, no documentary eidence in support of Hocational Trainin( proided to

the #eneficiaries for economic actiities iz pi((ery, poultry and chilly

cultiation was produced to audit.

Thus, without any ocational trainin( proided to the #eneficiaries on the

technicalities of the economic actiities iz pi((ery, poultry and chilly

cultiation, the effectieness of the scheme is dou#tful.

". Impact Study'

As per $hase D 888 &8mpact Study'of (uidelines of the 8SW=, monitorin( and (uidance

to the pro?ect would #e an on(oin( process to #e ta5en up #y the State Board. =perts

in the field and officials from the /entral Board would proide orientation to the

/B%s runnin( the pro(ramme minimum twice a year to ensure sustaina#ility of the

pro?ect, Cuality of the products and to maintain Cuality serices #ein( rendered.

=aluation of the pro?ect, impact study of the scheme to further stren(then the pro?ect

throu(h reiew and rectification of shortcomin(s was reCuired to #e done as per

(uidelines of the pro?ect.

oweer, it was noticed in audit that there was no documentary eidence in support

of impact study done to ealuate and assess the impact of the scheme:pro?ect and to

further stren(then the pro?ect thorou(h reiew and rectification of shortcomin(s.

Thus, audit could not erify whether the o#?ecties of the pro?ect were achieed.

$ara !' Implementation of Ra;i4


6/16

or(anisation to the central social welfare #oard: state #oard within two months of the

end of the financial year.

Test chec5 of records in connection with implementation of 9a?i %andhi 6ational

/reche Scheme reealed the followin( discrepancies.

7I8 4erstatement of 2penditure to the tune of ` !=,!3> 7durin+ !00"&108

and ` 1,>!,1!! 7durin+ !01#&18

As per 9eceipt and =penditure Accounts &00!*10' prepared #y the Mizoram

State Social Welfare Board &MSSWB' and /hartered Accountant


7/16

$ara #' )on&ad;ustment of di4erted fund & ` 1.>! la-h.

/entral Social Welfare Board, -elhi while approin( Bud(et =stimates of the

Mizoram State Social Welfare Board issued arious instructions, inter alia, to #e

strictly adhered to while incurrin( ependiture durin( the current and ensurin(

financial year iz the State Board may send Monthly =penditure 9eport to /entral

Social Welfare Board to assess flow of funds:control of diersion of funds and to

streamline ependiture periodically. The State Board was further instructed

cate(orically a(ainst diersion of fund and to su#mit the action ta5en report to the

/SBW, if any.

Test chec5 of /ash Boo5s reealed that durin( the years 010*14, the State Board

dierted `103.3) la5h from $lan to 6on*$lan to meet salary and office ependiture as

detailed #elow

AR' !010 : !011

Sl.

)o.

*ate of *i4ersion from $lan

und as per /ash Boo-

Amount

7in `8

*ate of

Ad;ustment@Refund

Amount

7in `8

1. 0.0).10 ",00,000 11..10 ",00,000

. ).0+.10 1,00,000 11.10.10 4,1!,03

". .0!.10 4,1!,03 03.01.11 ,30,000

4. +.10.10 3,00,000 !.0".11 3,03,3!1

3. "0.11.10 ),30,000 "1.0".11 !0,+3

). +.01.011 ","),"4" "0.0".11 1,40,000

%otal !#,0>,1= %otal !#,0>,1=

Balance &)il&

AR' !011 : !01!

Sl.

)o.



Amount

7in `8

*ate of

Ad;ustment@Refund

Amount

7in `8

1. 04.0+.011 ",4,!"3 1+.10.011 10,01,)0

. 01.0!.011 ","!,!3 1.0".01 ),00,000

". 6il ","),+13 13.0".01 ),00,000

4. 1+.10.011 ",01,+3 .0.01 ,0,3"

3. .10.011 4,!,+04

). 0.1.011 1,00,000

+. !.1.011 1,30,000

. 0+.01.01 ",)+,"!+

%otal !,10,3 %otal !,10,33

Balance )il

7


8/16

AR' !01! : !01#

Sl.

)o.



Amount

7in `8

*ate of

Ad;ustment@Refund

Amount

7in `8

1. 04.0).01 ),+3,30 1.).01 ),+3,30

. 0.0+.01 4,"3,+40 1.0!.01 ",1+,000". 0).0.01 ",1+,000 0).11.01 ,0,000

4. +.0!.01 4,40,000 .0".01" !,+40

3. 0).1.01 0,000 "0.0".01" ),!0,!!+

). 14.0.01" 1+,000

+. .0".01" ),!0,!!+

%otal !3,">,#19 %otal !3,">,#19

Balance )il

AR' !01# : !01

Sl.

)o.



Amount

7in `8

*ate of

Ad;ustment@Refund

Amount

7in `8

1. !.0".01" 40,000 .10.01" 10,+0,000

. 0+.03.01" "0,000 3.10.01" 11,+0,+10

". 4.03.01" ,00,000 .0".014 ,40,)+

4. "1.03.01" 10,"4,!

3. 3.0+.01" 30,000

). 01.0.01" 3,03,4"

+. !.0.01" 3,"3,4

. 0).0!.01" 3,000!. 1.1.01" ),,00

10. "0.01.014 ,00,000

%otal #!,#,310 %otal #0,=1,#==

Balance 1,>!,1!!

8t can #e seen from the a#oe that an amount of `1.) la5h dierted from $lan Gund

to 6on*$lan fund durin( 01"*14 is yet to #e ad?usted as of date &0+:014'.

The State Board su#mitted statement of diersion of fund showin( unad?usted#alance only for the year 014. The details of diersion of fund and ad?ustment

thereof for the years 010*11, 011*1 E 01*1" were not reported to the /entral

Board in iolation of the instruction issued #y the /entral Board.

$ara ' Implementation of Awareness


9/16

and proides an opportunity to address such issues. The scheme is implemented #y

the State Board throu(h 6on*%oernmental r(anisations &6%s'.

Jnder the pro(ramme, the /entral Social Welfare Board &/SWB' released (rant

amountin( to `4,0,000 &010*1' and `1",13,000 &00!*10 to 01*1"' under the

/entralized and -e*centralized camps respectiely. -etails are (ien in Appendi*4.

Test chec5 of records reealed that for theyear 00!*10, 1) 6%s did not su#mit

statement of accounts and Jtilisation /ertificates &J/s' re(ardin( utilisation of the

fund amountin( to `1,)0,000. Similarly, for the year 010*11 and 011*1, 1! 6%s

and ) 6%s did not su#mitted J/s amountin( to `1,!0,000 and `)0,000

respectiely.

Thus due to non*aaila#ility of Jtilization /ertificates audit could not erify the

authenticity of ependiture amountin( ` 4,10,000 &`1,)0,000 L `1,!0,000 L

`)0,000' incurred #y 41 6%s &1) L 1! L )' in connection with implementation of

Awareness %eneration pro(ramme.-etails are (ien in Appendi*3.

Statement of accounts and J/s for an amount of `4,10,000 from the 41 6%s may

#e o#tained under intimation to audit.

$ara 3' $rocurement of furniture, stationery and allied items : ` 10.3 la-h:

o(ser4ations thereof.

9ule 1+ &"' of %eneral Ginancial 9ules, 003 proides that while receiin( (oods

and materials from priate supplier details of the material so receied should #e

entered in the appropriate stoc5 re(ister. The officer*in*char(e of stores should

certify that he has actually receied the material and recorded it in the appropriate

stoc5 re(ister.

Gurther, the State %oernment, $rintin( E Stationery -epartment ide ffice

Memorandum 6o.-.!01:1:00*$ES dated 1April 010 reiterated that all the

departments shall place their indent of stationeries items to the /ontroller, $rintin(

E Stationery -epartment in accordance with the arious instructions issued in this

re(ard from time to time so as to ensure economy in purchase of stationery articles.

Gurther, in case the stoc5 is ehausted in the $rintin( and Stationery -epartment, thedepartment shall purchase stationery articles from local mar5ets as per approed

9


10/16

rates after o#tainin( 6on*Aaila#ility /ertificate &6A/' from the /ontroller of

$rintin( and Stationery -epartment, Aizawl.

Test chec5 of records such as cash #oo5s, #ills, ouchers, etc. maintained #y the

office of the Mizoram State Social Welfare Board reealed that an amount of `10.43

la5h was incurred towards purchase of fied assets &furniture' and consuma#les such

as stationery and allied items, etc. durin( the year 01*1" and 01"*14 from local

mar5et:stores without o#tainin( 6A/. -etails are shown in Appendi2&>.

9easons for purchase of stationery items from the local mar5et without o#tainin(

6A/s from the /ontroller of $rintin( E Stationery, Mizoram, Aizawl was not on

record.

Gurther, as reCuired #y %G9, no certificate were recorded on the #ody of the

ouchers that the (oods were receied in (ood condition and Cuantity. Moreoer, the

office did not maintainStoc5 re(isterfor (oods procured durin( the audit period.

Thus, audit could not eercise chec5 on the ependiture amountin( to `10.43 la5h

incurred towards procurement of stationery items and furniture durin( 01*1" and

01"*14.

$ara >' %ra4ellin+ 2penses : o(ser4ations thereof'

Test chec5 of records such as #ills, ouchers etc. reealed that Mizoram State Social

Welfare Board incurred an amount of `1.4) la5h in connection with payment

towards reim#ursement of Traellin( =penses durin( the period 01*1" and 01"*

14 as detailed #elow

!01!&1# &in `'

*ate r.)o. Amount Remar-sWantin+ Boardin+

pass, tic-ets@A$Rs

1!.1.1 )3 000

14.0".1" !1 30

3.0".1" 10 1400

3.0".1" 10! )0

3.0".1" 110 4100

10


11/16

3.0".1" 111 "+!4/opy of Boardin( $ass not

aaila#le

"+!4

3.0".1" 11 1+))!/opy of Boardin( $ass not

aaila#le

1+))!

3.0".1" 11" 1"+""/opy of Boardin( $ass notaaila#le

1"+""

3.0".1" 114 3""0/opy of sumo Tic5et for

`!"0:* not aaila#le

!"0

3.0".1" 131 "+30

/opy of tic5et:A$9 for 8B

and tai fare of `)30:* not

aaila#le.

)30

Su(&%otal =390> >"99>

!01#&1

1".03.1" "000 /opy of Tic5et not aaila#le."000

11.0).1" 1" 4030

03.0+.1" + 000

1!.0.1" 30 1143

3.10.1" ! 41"0/opy of Boardin( $ass not

aaila#le

41"0

11.11.1" !+ 300

1.11.1" !! 1300

"1.0".14 1! 4+30

Su(&%otal >0!>3 #!0

%otal 13"91 110">

As seen from the a#oe ta#le due to non*maintenance:aaila#ility of copies of

#oardin( pass and tic5ets:A$9s audit could not ouchsafed ependiture amountin(

to `1.14 la5h incurred towards reim#ursement of Traellin( =penses.

$ara 9' )on&preparation of Ban- Reconciliation Statement.

The office of the Mizoram State Social Welfare Board &MSSWB', Aizawl

maintained &two' nos. of Ban5 Account for implementin( arious schemes iz SB8

A:c 6o.10+)"31"+ &6on*plan fund' and SB8 A:c 6o.10+)"3113+1 &$lan fund'.

The position of receipt of fund and ependiture thereof under $lan and 6on*plan of

the MSSWB furnished to audit is as (ien #elow

11


12/16

ear /ate+orypenin+

Balance

Receipt

durin+ the

year

%otal 2penditure/losin+

(alance

!00"&10$lan ".4+ !.!+ 10.44 101.! 0.4)

6on*plan !.3 4".") 3. 3.++ 0.11

%otal 1!."" 1!.## 133.#! 13.93 0.39

!010&11$lan 0.4) 11!.0 11!.)) 11+.+0 1.!+

6on*plan 0.11 3).4" 3).34 33.41 1.1"

%otal 0.39 193.># 19>.! 19#.11 #.0"

!011&1!$lan 1.!+ 3!.+ )1.4 3).13 3.)!

6on*plan 1.1" +1.+1 +.4 +.4 0.4

%otal #.1 1#1.3= 1#.>= 1!=.39 >.11

!01!&1#$lan 3.)! 113.+" 11.4 11.) 0.1)

6on*plan 0.4 +".1" +".33 +".4! 0.0)

%otal >.11 1==.=> 1"."9 1".93 0.!!

!01#&1 $lan 0.1) !.0 !.") !+.1! 1.16on*plan 0.0) 114.+" 114.+! 114.)4 0.13

%otal 0.!! !1!."# !1#.13 !11.=# 1.#!

8t can #e seen from the a#oe that the MSSWB use to retain cash #alance at the end of

eery financial year ran(in( from `0. la5h to `).11 la5h. 8t was, howeer, noticed

in audit that the office did not carry out reconciliation with #an5 durin( the entire

period coered #y audit i,e 00!*10 to 01"*14.

-ue to non*reconciliation with #an5, audit could not ascertain the actual cash #alance

retained #y the office at the end of each financial year.

$ara =' *iscrepancies in e2penditure fi+ures (etween /ash Boo- and Annual Accounts

under the ead C$5 and maintenance of 4ehiclesD

Scrutiny of /ash Boo5s and Annual Accounts for the year 00!*10 to 01"*14

reealed discrepancies #etween the ependiture fi(ures #oo5ed in the cash #oo5s

and Annual Accounts under ead 7$2 and maintenance of ehicles;.

A comparatie ependiture statement under ead 7$2 and maintenance of

ehicles; is (ien #elow

%a(le

7In `)

ear As per Annual Accounts As per /ash Boo- *ifference 7&8 less 7E8 e2cess

!011&1! 4,"),34 ",)4+!0 &L' +,0)4

!01!&1# ,!,3"3 ",31,3"4 7&8)1,!!!!01#&1 4,00,000 4,00,300 7&8300

*etails are +i4en in Appendi2&9

12


13/16

8t could #e seen from the a#oe ta#le that durin( the year011*1, the Annual

Accounts reflected ecess fi(ure of `+,0)4 oer /ash #oo5 while durin(01*1" E

01"*14 less fi(ures &`)1,!!! and `300 respectiely' were reflected in the Annual

Accounts oer /ash Boo5.

9eason for discrepancies was not on record.

$art III

)I5

Sd@&

*eputy Accountant


14/16

%o

%he Secretary,

Mizoram State Social Welfare Board,

Aizawl, Mizoram.

Subject: Inspection Report on the accounts of the Secretary, Mizoram State Social

Welfare Board, iza!l, Mizoramfor the period from "#$"%$&""' to (#$"($&"#%$

Sir,

8 am to send herewith a copy of the 8nspection 9eport on the accounts of your

office for the period from 01.04.00! to "1.0".014 which was audited #y an audit partydurin( the period from )*+.0).014, 01.0+.014 to 04.0+.014, 14.0+.014 and 1.0+.014

for information and necessary action. 9eplies to the o#serations pointed out may 5indly #e

furnished within )&si' wee5s from the date of receipt of this report.

Yours faithfully,

nclo' As stated a(o4e.Assistant Audit fficer@5B F AB /ell

Memo )o' $A#, a2' 0#="&!####.

Memo )o' $A


15/16

%o

%he -istrict 2ocal Administration fficer,

Aizawl *istrict, Mizoram.

Subject: Inspection Report on the accounts of the Director, +ocal dministration

Department, iza!l, Mizoramfor the period from 01.11.011 to "1.10.01".

Sir,

8 am to send herewith a copy of the 8nspection 9eport on the accounts of your

office for the period from 01.11.011 to "1.10.01" which was audited #y an audit party

durin( the period from 1.11.01" to 1!.11.01" for information and necessary action.

9eplies to the o#serations pointed out may 5indly #e furnished within )&si' wee5s from the

date of receipt of this report.

Yours faithfully,

nclo' As stated a(o4e.

15

kaya-alaya p`Qaana mahalaoKakar,,imajaaorama,,

Aa[jaaola & 796 001

I/ %

$RI)/I$A5 A//?)%A)% #, a2' 0#="&!####.

Memo )o' $A*M8:2BEAB:89*-2A, Aizawl:014*13


16/16

Assistant Audit fficer@5B F AB /ell

Memo )o' $A*M8:2BEAB:89*-2A, Aizawl:014*13: *ated' 1!.03.!01

/opy forwarded for information and necessary action to'&

1. The Secretary to the %oernment of Mizoram, Ginance -epartment, Aizawl.

. The Secretary to the %oernment of Mizoram, 2ocal Administration -epartment, Aizawl.

". The -irector, 2ocal Administration -epartment, %ot. of Mizoram, Aizawl.

Sd)*

Assistant Audit fficer@ 5B F AB /ell

Memo 6o.$A%*M8:AB*MSSWB:014*13: -ate

/opy to

1. The Secretary :Ginance /ommissioner, Ginance -epartment, %oernment of Mizoram

for 5ind information.

. The Secretary, Social Welfare -epartment, %oernment of Mizoram for 5ind

information.

3. The Secretary, Mizoram State Social Welfare Board, Aizawl. e is reHuested to

furnish para&wise replies within si !ee-s from the date of receipt of the

Inspection Report.

16

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