BIHAR RURAL ROADS DEVELOPMENT AGENCY RURAL WORKS DEPARTMENT GOVERNMENT OF BIHAR Letter No.:- BRRDA(HQ)-PMGSY-70/2014-Part-II-3t-bclf Patna/ Date:- 0 From Vinay Kumar Secretary, Rural Works Department, Govt. of Bihar. To Smt. Alka Upadhyay Joint Secretary (RC) Ministry of Rural Development,Govt. Of India, Krishi Bhawan, New Delhi-i 10114 Sub: Submission of Audit Report and Annual Financial Statement of PMGSY Programme Fund & Administrative Fund for FY 2017-18. Madam, In reference to above, the Audit Report and Audited Annual Account of BRRDA- PMGSY Programme Fund & Administrative Fund for FY 2017-18 along with Banker's Certificate and Bank Reconciliation Statement as on 31.03.2018 are being submitted for your kind perusal. The audited accounts are duly approved by BRRDA Executive Committee and proposed for adoption in forthcoming Annual General Body Meeting of BRRDA. Encl: As above You sincerely, iay Kumar) Secretary JAISWAL BRAJESH & CO. HO: SHOP NO. 5. DUKKIIAN RAM PLAZA CHARTERED ACCOUNTANTS EXHIBITION ROAD, PATNA-01 jbcpatnal996@gmail.com BIHAR RURAL ROADS DEVELOPMENT AGENCY PRADHAN MANTRI GRAM SADAK YOJANA-ADMINISTRATIVE FUND AUDITOR'S REPORT ON THE FINANCIAL STATEMENTS We have audited the accompanying financial statements of Pradhan Mantri Gram Sadak Yojana-Administrative Fund of Bihar Rural Roads Development Agency (A Society Registered Under Societies Registration Act 1860), which comprise of the Balance sheet as at 31st March. 2018 and Annual Accounts of Income and Expenditure & Receipts and Payments for the year ended on that date in which are incorporated the financial statements of 108 Programme implementation -nits anct Head Office, all audited b, us. A: MANAGEMENT'S RESPONSIBILTY FOR THE FINANCIAL STATEMENTS Management is responsible for the preparation of these financial statements that gives a true aria fair view of the financial position and financial performance of the society in accordance with accounting principles generally accepted in India. Programme Implementing units of BRRDA along with BRRDA HO is following Online Management Monitoring and Accounting System (OMMAS). R & P module of OMMAS has been used to prepare the financial statement of BRRDA and its 108 PlUs for the FY 2017-18. BRRDA tollows cash based double entry system of accounting as prescribed in PMGSY maxruald The full time regular accounting personnel deployed at PlUs/Divisions are cashiers and Divisionai Accounts officer Divisional Accounts officer are officers of Accountant General Office wto have been delegated the financial power as per Bihar Government's financial rules. Books of accounts are beng maintained at PlUs/Divisions on manual system also. The financial statement of PIUs are merged with SRRDA financiaJ statement to prepare Consohdatect financial statement of every fund. This operation is carried out by OMMAS R & P module and manual records has not been used for compilation of accounts. This responsibility also includes maintenance of adequate accounting records in accordance with the PMGSY Manuals for safeguarding the assets of the Society and for preventing and detecting frauds arid other irregularities: selection and application of appropriate accounting policies: making judgments and estimates that are reasonable and prudent. and design. implementation anct raintenance of adequate internal financial controls, that were operating effectiveiv for ensuring the accuracy and completeness of the accounting records. relevant to the preparation and presentation of the financial statements that give a true and fair view and are free from matenal misstatement, whether due to fraud or error. B AUDITOR-S RESPONSIBILITY Our responsibility 1s to express an opinion on these financial statements based on our audit We conductea our audit in accordance with the stancards on Auditing issued bV the ,nstitute of Chartered Accountants of India. Those Standards requires that we compiv with B.O. 5, Siddharth Complex, Sigra Mahmoorgani Road, Sigra, Varanasi-221010 (U.P.) - 0542/2364006 * Flat No. 202, SFS Pocket I , DDA, Dwarka Sector -9, New Deihi-110075, Mobile :09868390459 * Shri Virmal Plaza, Shop No. 5-4, 2" Floor, Shivaji Marg, Lucknow (U.P.) -226005, Mobile : 09838009777 ear Sales Tax Office. Sector-5, Devendra Nagar, RAIPUR (C.G.)-492001 Ph.: 0771-4030329. Mob.: 9407682833 J,.aIs b4 plex, 1" Floor, 19, J.J. Road, Upper Bazar, RANCHI (J.H.) 834001 Ph. 9935348500 71q," 4 Ilg Ganj Road, Mutthiganj, ALLAHABAD (U.P.) - 211003 Ph.: 09839173777 ½, '. JAISWAL BRAJESH & CO. HO: SHOP NO. 5, DUKKHAN RAM PLAZA CI ARTERED ACCOUNTANTS EXHIBITION ROAD, PATNA-01 jbcvnsl996@gmail.com ethical requirement and plan and perform the audit to obtain reasonable assurance about whether the financial statements are free from material misstatements. An audit involves performing procedures to obtain audit evidence about the amounts and disclosures in the financial statements. The procedures selected depend on the auditor's judgment, including the assessment of the risks of material misstatement of the financial statements, whether due to fraud or error. In making those risk assessments, the auditor considers internal control relevant to the society preparation and fair presentation of the financial statements in order to design audit procedures that are appropriate in the circumstances. An audit also includes evaluating the appropriateness of accounting policies used and the reasonableness of the accounting estimates made by management as well as evaluating the overall presentation of the financial statements. We believe that the audit evidence, we have obtained, is sufficient and appropriate to provides a basis for our audit opinion. C. BASIS FOR QUALIFIED OPINION (i) As explained to us all interest amount is considered as sources of fund allocated by Ministry of Rural development and used for giving further authorization to PIUs, if any, as guided by the instructions/guidelines issued by the Ministry of Rural Development /NRRDA from time to urme. However it has been observed that no documentary evidences regarding allocation and atilization of the same fund is available at any level so we are unable to comment on the same- ii) As explained to us PIUS are allowed to spent the fund for desired purposes on the basis of authority limit given to it. Expenditure and payment are booked in OMMAS R &, P module and Utilization certificate in Form 19-A of GFR 2005 is submitted to MoRD/NRRDA on the basis of OMMAS based accounts. Therefore BRRDA does not prepares Utilization certificate on the basis of compilation of PIU wise UC. (in) There is no inbuilt system to ensure that interest credited by the bank on Saving Bank Deposits, Auto Sweep and Short Term Deposits have been correctly calculated by the bank (iv) Necessary subsidiary registers showing list/ ageing of liability towards deposits' as well as statutory dues are not maintained by the PIU which may results in non compliance of statutory liabilities details enclosed in Annexure-A (vi PLU's are not maintaining the manual cash book in proper format showing full details /breakup of liabilities and advances to be recovered balances in their cash books as per Bihar Government Financial rules. Misappropriation/diversion imis-allocation of funds under these circumstances can not be overruled. In cases where cash ooks are maintained having breakups but the same are not tallying with is enclosed as Annexure -B. JAISWAL BRAJESH & CO. HO: SHOP NO- 5, DJKKHAN RAM PLAZA CHARTERED ACCOUNTANTS EXHIBITION ROAD, PATNA-01 jbcvnsl996(@gmail.com D. QUALIFIED OPINION In our opinion and to the best of our information, and according to information given to us, except for the effects of the matter described in the Basis for Qualified Opinion paragraph above, the aforesaid financial statements of PlU,s give the information required in the manner so required and give a true and fair view in conformity with the accounting principles generally accepted in India : aj In the case of Balance Sheet of the state of affairs of Pradhan Mantri Gram Sadak Yojana- Administrative Fund as at 31 March'2018; and bi In the case of Annual Accounts of Receipts and payment of the Pradhan Mantri Gram Sadak Yojana- Administrative Fund for the year ended on that date. E. REPORT On OTHER MATTERS We further report that ; We have obtained all the information and explanations which to the best of our knowledge and belief were necessary for the purpose of our audit. (ii In our opinion proper book of account have been kept by the PIUs and HO of BRRDA so far as appears from our examination of these books; iii) The financial statement dealt with by this report are in agreement with the book of account maintained by the PIUs and HO of BRRDA. For : Jaiswal Brajesh & Co. Chartered Accountants FRN-07915C CA NAVNEET KUMARNE Partner M.No.- 424494 Date: Place- Patna Pradhan Mantri Gram Sadak Yojana PMGSY/F-2/ADM PMGSY ADMINISTRATIVE FUND STATE BALANCE SHEET (Consolidated Balance Sheet of the SRRDA and PlUs) (Referred to in paragraph 13.4.3 of the Accounts Manual of Administrative Expenses Fund) Name of SRRDA : Bihar- Rurat Works Department Year : 2017-2018 Note: ALL Amounts are in Rs. Liabilities / Particular Schedule Current Amount Previous Amount Assets Liabilities Centra Administrative Expenses Fund 1070.24,777.89 T 961,3b.424.35 State Adminsitrative Expenses Fund ;F -25,00,930.00 T 0. 00 fSurplus Funds Fo interest and StaterExpns Fund I FPMGSY/SCH/F-52B T 382,44,720.01 T 356,64,278.01 other receipts) Deposit Repayable PMGSY/SCH/F-52C & 5,49,132.00 T 4.42,248-00 Current Liabilities PMGSY/SCHIF-52D T 1,29,529,00 z 96,631.00 Un-ReconciLed Bank Authorizations I 0.00 3 0.001 Liabilities Total -6 1434,47,228.90 ; 1323,39,581.36 Assets Casr in Chest with SRRDA T 0.00 -IF 0.00 Cash in Chest with PlUs I6{ 4,51,942.00 6,14,029.00 Bank BaLance ; 630,22,196.55 F 653,28,818.55 Investment Deposits and Other I T7 0. 00 T 0. 00 Baances iimprest with Staff F 163,96,025.70 F 78.14134.46 Current Assets PMGSY/SCH/F-53E-ADM ; 15,42,338.06 w 18,78.876.76i !Duraie Assets PMGSY/SCH/F-53F-ADM T 620.34,726.59 ; 567,03.722.59 1Un ReconciLed Administrative Fund Z' 0,00 T 0,100 ;transferred to PlUs Assets Total ; 1434,47,228.901 T 1323,39,581.36 For. Jaiswal Brajesh & Co, Chartered Accountapt FRN- 07915C j - CA NAVNEET KUMAR iTEStH- 2artne- M. No. - 424494 Date. Place. Patna Dage 1 of Generated On :17/09/2018 10:38 AM NRRDA, All rights reserved. Pradhan Mantri Gram Sadak Yojana PMGSY/F-1 (laE-1) PMGSY ADMINISTRATIVE FUND Consolidated Income and Expenditure Account for the State (Referred to in paragraph 13.5.2(c) of the Accounts Manual of Administrative Expenses Fund) Nodal Agency: Bihar(RWD) DPIU: - Year: 2017-2018 Income and Expenditure Details Line Head Name SRRDA PIU Total No. (Amount in Rs.) (Amount in Rs.) (Amount in Rs.) Expenses 434,69,717.00 990,38,237.46 1425,07,954.46 Part-P Administrative Expenses from Central Administrative Expenses Fund 54.01 - Travel Expenses 73,53,811.00 188,92,682.00 262;46,493.00 2 54.02 - Data Entry Costs 102,66,985.00 114,72,090,00 217,39,075..00 3 54.03 - internet Charges 0.00 3,35,041.00 3,35,041-00 4 54.04 - Maintenance of Computer 0.00 3,12,961.00 3,-2,961.00 5 54.05 - Stationery 2,59,600.00 16,60,108.00 19,19,708.00 t 54-06 - Fax, Postage. Courier 0.00 21,349.46 21,349.46 54.07 Telephone 28,53,579.00 18,866.00 28,72,445.00 B 54-08 - Outsourcing of Execution and Management functions 220,60,552.00 28,707.00 220,89,259.00 j 54.09 - MiscelLaneous Office Expenses 22,81,704.00 307,87,788.00 330,69.492.00 10 54 10 - Funds from NRRDA for WorKshop / Conference / Meeting 0.00 0.00 0.00 1i 54,1! Training tor Skilt Development 0.00 0.00 0.00 Part-il: Administrative Expenses from State Administrative 0.00 0.00 0.00 Expenses Fund 55.01 - SaLarv anc Alowances -14,17,000.00 71,176.00 -13,45,824.00 2 55,02 Wages 0.00 80,576.00 80,576.00 3 55.03 Overtime ALLowances 0.00 0.00 0.00 4 55.04 Medical Claims 0.00 0.00 0.00 5 55.05 - ,.eave Encashment 0.00 0.00 0.00 6 55.11 Office Rent Taxes and Duties 0.00 0.00 0.00 55.2 TraveL Expenses -21,908.00 2,44.200.00 2.22,29Z,00 8 55.13 - Hiring of Vehicles 0.00 3,48.535.00 3.48.535.00 9 55.14 - Printing and Stationary -1,33.533.00 5.24.969.00 3,9!,436.00 10 55.15 - Meetings Expenses 0.00 0.00 0.00 11 55.16 - Professional Services to the office 0.00 1.96.023.00 ,96,023.00 .L 55.77 - Telepnore- Office -25,58,523.00 1.250.00 -25,57,273.00 3 55.18 Tetepnone- Residenrtai and Mobite 0.00 0.00 0.00 '4 55 19 - VenicLe Maintenance 0.00 57.080.00 57.080.00 15 55.20 - Ekectricity Expenses 0.00 0.00 000 '6 55.21 - Postage Expenses 0.00 0.00 0.00 '7 55.22 - Repairs and Maintenance of Office Equipment 0.00 86,280.00 86,280.00 1' 55.23 insurance Charges 0.00 0.00 0.00 ' 55.24 - MsceLianeous Office Expenses 0.00 4,55,951.00 4,55,951.00 20 55.41 - Training 0.00 3.00 0.00 21 55.42 - Workshops and Conferences 0.00 0.00 0,00 22 55.43 - Professional Services 1.00 -,62,996.00 1.62.996.0C 23 55.44 - Other Expenses 0.00 0.00 .00 24 55.51 - Publications 0.00 0.00 v.00 25 55.52 - Advertisement and Publicity 0.00 0.00 0.00 26 55.53 - Books Periodicals and Audio Visual Mat. 0.00 0.00 0.00 '2 56.01 Genera Expenses 0.00 69,26,739.00 69,26,739.00 Page 1 otr-' Generated On :17109/2018 10:44 AM 2014[WAp4Iqrghts reserved. Line Head Name SRRDA PIU Total No. (Amount in Rs.) (Amount in Rs.) (Amount in Rs.) 13 56-05 - Technical Examiners 0.00 0.00 0.00 14 56.06 - Technical Assistance 0.00 1,61,000.00 1,61,000.00 15 56.07 - Reaserch Ft Development 0.00 0.00 0.00 16 56.08 - FinanciaL Audit 25,24,450.00 14,750.00 25,39,200.00 17 56.09 - Project Management ConsuLtant 0.00 204,60,020.00 204,60,020.00 18 56.11 - Training for Skill Development 0.00 0.00 0.00 19 56.31 - Project Implementation Consultants 0.00 56,97,100.00 56,97,100.00 20 56.32 - Others 0.00 20,000.00 20,000.00 Part-Ill:Income 6,28,542.00 19,51,900.00 25,80,442.00 1 60.01 - Interest received from Bank 6,28,542.00 19,61,900.00 25,90,442.00 2 60.02 - MisceLlaneous Receipts 0.00 -10,000.00 -10,000.00 For: Jaiswal Brajesh & Co. Chartered Accountants . FRN-07915C I ~ rmnwred Officer CA NA/NEET KUMAR T 4- Partner g Pta M No- - 424494 Date Place. Patna Page 1 of I Generated On :17/09/2018 10:44 AM 2014 NRRDA. Al rights reservea. BI HAR RURAL ROADS DEVELOPMENT AGENCY PRADHANMANTRI GRAM SADAK YOJNA ADMINISTRATIVE FUND ANNUAL ACCOUNT OF RECEIPTS AND PAYMENTS (FOR STATE) FOR THE YEAR 2017-18 (Amount in INR) HEAD OF ACCOUNT RECEIPTS PIUs H.O. TOTAL Opening Balance Cash in Chest 6,14,029.00 6,14,029.00 Imprest with Staff 78,14,134.46 78,14,134.46 Bank Balance 653,28,818.55 653,28,818.55 TOTAL 84,28,163.45 553,28,818.55 737,56,982.01 Fund Received Govt. Of India 1508,94,534.00 1508,94,534.00 Intt. Fund & Incidental Fund 19,51,900.00 6,28,542.00 25,80,442.00 Other income/Misc- Receipt Receipt/ Deduction from Bill Security Deposit 66,884.00 40,000.00 1,06,884.00 ncome Tax 52,243.00 52,243.00 Sales Tax Royalty/Labour Cess - Advance received from Supplier/ Contractor 3,37,382.70 3,37,382.70 Imprest with Staff - TOTAL 108,36,573.16 2168,91,894.55 2277,28,467.71 HEAD OF ACCOUNT PAYMENTS Expenses as per income & Expenditure A/c 990,38,237.46 434.69,717 00 1425,07,954.46 Current AssetsI DPurabie Assets 31,78,809.00 21,52,195.00 r 53,31,004.00 Fund Transferred to PlUs -1082,47,786.00 1082,47,786.00 iI Deposit of Statutory Liabilities :ncome Tax Saies Tax 19,345.00 19,345.00 Royalty/Labour Cess Refund to Contractor Security Deposit Other Deduction/Payment Other Payment Transferred to BRRDA Contigency Exp. TOTAL -60,11,394.54 1538,69,698.00 1478,58,303.46 Closing Balance Casn in Chest 4,51,942.00 4.51,942 0 - ~I * mprest with Staff i 163,96,025.70 163,96,025.70 Bank Balance 630.22,196.55 530,22.196.55 Total 168,47,967.70 630,22,196.55 798,70,164.25 TOTAL 108,36,573.16 2168,91,894.55 2277,28,467.71 For: Jaiswal Brojesh & Co. Chartered AccountantsZ FRN-07915C , \ W" CA NAVNEET KUMAR NITESH Partner M. No. -424494 Date Place: Patna Pradhan Mantri Gram Sadak Yojana PMGSY/SCH/F-52A-ADM PMGSY ADMINISTRATIVE FUND Schedule of Fund Received (SRRDA) (Referred to in paragraphs 12.4.9 and 13.4.3 of the Accounts Manual of Administrative Expenses Fund) Year : 2017-2018 Name Of SRRDA: Bihar- Rural Works Department Sr. No Schedule No: L1 PMGSY Current Year Previous Year: 2017-2018 2016-2017 PART 1: Central Administratve Expenses Fund 4 0. 00 0.00 2 Opening Balance T 4280,50,341.11 r 3669,40,141,11 3 Received during the month 'Year F 1508.94.534.00 7 611,10,20000 4 To[at F 5789.44.875.11 t 4280,50.341.11 5 Deducz as per income and Expenditure Account F 1425,07,954,46 F 1239.31.472.73 6 Expenditure of previous year booked in OMMAS 3319.13.072.70 T 2079.82,444,03 Balance F 1045,23,847.89 961,36.424.35 Page 1 of 1 Generated On : 25/08/2018 01:10 PM NRRDA, All Rights Reserved. Pradhan Mantri Gram PMGSY/SCH/F-52B-ADM PMGSY ADMINISTRATIVE FUND Schedule of Incidental Funds and Miscellaneous Income (State) Referred to In paragraphs 12.4.9 E 13.4.3 of the Accounts Manual Year : 2017-2018 Name Of SRRDA: Bihar- Rural Works Department Sr, No. SCHEDULE L2- SURPLUS FUNDS AND MISCELLANEOUS INCOME Current Year Previous Year :2017-2018 :2016-2017 1 Opening BaLance & 356,64,278.01 T 314.77.418.01 2 Add Transfer of surplus from Income and Expenditure Account 6 25,96,914.00 - 41,88,833.00 3 Deduct: Transferred dunng the Year : -16,472.00 7 -1,973.00 4 Total F 382,44,720.01 ; 356,64,278.01 m-Sec Cum-Empomered Oficer 30ar Rua Road De0pimt Apncy BiPer, POtna Page 1 of 1 Generated On : 25/08/2018 01:11 PM 2014 NRRDA, All rights reserved. Pradhan Mantri Gram Sadak Yojana PMGSY/SCH/F-52C-ADM PMGSY ADMINISTRATIVE FUND Schedule of Deposit Repayable (State) (Referred to in paragraphs 12.4.9 and 13.4.3 of the Accounts Manual of Administrative Expenses Fund) Year : 2017-2018 Name Of SRRDA: Bihar- Rural Works Department Sr. No- Schedule No: L3 DEPOSIT PAYABLE Current Year: Previous Year: 2017-2018 2016-2017 1 Contractor's and Supplier's Outstanding amount as per T 4,42,248.00 - 4,62,748.00 tre Last Balance Sheet 2 Add,Received during the month/year F 1,06,884.00 6 2,51,500-00 Less: Refunded during the monthlyear T 0.00 : 2,72,000,00 4 Total F 5,49,132.00 T 4,.42,248.00 Page 1 of 1 Generated On :25/08/2018 01:11 PM NRRDA, All Rights Reserved. Pradhan Mantri Gram Sadak Yojana PMGSY/SCH/F-52D-ADM PMGSY ADMINISTRATIVE FUND Schedule of Current Liabilities(State) (Referred to in paragraphs 12.4.9 & 13.4.3 of the Accounts Manual of Administrative Expenses Fund) Year : 2017-2018 Name Of SRRDA: Bihar- Rural Works Department Sr. No. Schedule No: L4 CURRENT LIABILITIES Current Year: Previous Year: 2017-2018 2016-2017 1 A. Statutory taxes to be paid 2 a) Income tax (Income tax , Surcharge and Education T 1,19,595.00 6 67,352.00 Cess to be shown seperately 3 b) Commercial Tax - 9,934.00 T 29,279,00 4 c) Others T 0.00 0.00 5 Total 1,29,529.00 96,631.00 6 B- Un-paia Bitts T 0.00 E 0.00 7 C. Amount payable to the State Government T 0.00 F 0 00 Grand Total T 1,29,529.00 i 96,631.00 SectaryCur-Empowered Offe Bw Rjra Road Devekanel Agq Bilr. Patna Page 1 of 1 Generated On: 25/08/2018 01:12 PM2014 NRRDA, A[I rights reserved. Pradhan Mantri Gram Sadak Yojana PMGSYISCH/F-53E-ADM PMGSY ADMINISTRATIVE FUND (Referred to in paragraphs 12.4.9 and 13.4.3 of the Accounts Manual of Administrative Expenses Fund) Year : 2017-2018 Name Of SRRDA: Bihar- Rural Works Department Sr. No. SCHEDULE No. A I - CURRENT ASSETS Current Year :2017-2018 Particulars Amount( In Rs. I 1 A, Misc Advances 7 15,4233806 Page 1 of 1 2014 NRRDA, All rights reserved. l… Pradhan Mantri Gram Sadak Yojana Nodal Agency : Rural Works Department Program Implementation Unit (PIU) State : Bihar Year : 2017-2018 Annual Account Details for Bihar Credit Balances Line Head Head of Account Opening Balance on During the year Closing Balance on No, Code 1st April of Year 2017-2018 3 1 st March of Year 2017 2018 1 51.01 Central Administrative Expenses Funds 4280,50,341.11 1508,94,534X0 5789,44,875-11 2 51.04 State Administrative Expenses Fund 0.00 0.00 0.00 3 51,04 State Share of State Administrative Expenses Fund 0 00 0.00 0,00 4 51-07 Bank Authorization Account (Books of SRRDA) Z54,92.598.43 205,93,534.00 460,86,132,43 5 51.09 Surplu5es and Reserves 56,74,683.63 0.00 56,74,683.63 6 51-10 Centrai Administrative Expenses fund for State Plan 0.00 0,00 0.0D Schemes received by SRRDA through State Treasury - 60.01 Interest received from Bank 169,13,588.76 6,28,542.00 175,42,130.76 50 02 Misceuaneous Receipts 13,74,000,00 0.00 13,74.000,00 31 62'0'0 Unpaia Bills 0.0D 0.00 9. 00 1 62 , 02 Deposits -rom 5tippliers, 0X0 40,000.00 40.000,00 62,03 Stacutory Decluctions w income-Tax 9,415.00 .00 9,415. 06 62,04 Staruzory Deductions ot Va Lue-Addea Tax i Com mercia 1 0.00 J. DO 1), 00 tax etc 62.05 Otner Decucuoris O.Do 0.00 0. 00 TOTAL W 47,75,14,626.93 -f 17,21,56,610.00 -4 64,96,71,236.93 Annual Account Details for All DPIU Credit Balances Line Head Head of Account Opening Balance an During the year Closing Balance on No Code I st April of Year 2017-2018 31st March of 'Year 2017 2018 51,0-, rentra, Administrative Expenses Funcis received by PI, 3708,34,246-38 1280,61,249,012 -i 488,95,495.38 ram SRRDA 51-06 State Administrative Expenses Fund received ny PIL) 2,61,489.00 7,80,071.00 10,41,560.00 Irorr SRRDA C1 04 Surp uses ana Reserves 52,70,06215 0,00 i2,70 062.25 4 51102 Cerio aL AdMInlStrative Expenses funa for State Ptar 0,00 0.00 0.00 Schernes receiveci by PIU trorr 5RRDA 53.OZ Tax Deducied at Sou rce by PI U I NocW Agency "500.00 O.Go 1,500.00 t 60 01 interest received trom BanK 87,75,015.37 19,61,9WOO i 07,36,915,37 6U.02 MisCeLlaneous Receipts -2343072 -10000 -2353072 62,Oi unpaid Slits 0.00 0.00 0X0 9 62.02 Deposits trom Suppoers 4,43,248,00 48,613.OCI 90,86 " 00 10 62.03 Statutory Deductions of Income-Tax 56,437.00 52,243.00 1,08,680.00 11 62.04 Statutory Deductions of Value-Added Tax/Commercia[ 29,279.00 9,934.OC tax etc. ,2 62.05 Other Deductions 0.0c 0. 00 9. DD TOTAL W 33,33,27,205.00 T 13.08,74.731.00 T 46.42,01,936.00 Total Balance for State ;F 81.08,41.831.93 w 30,30 31,341.()C w 1.11.38,7a.172.9 r) ,O A?4C'Dfrvd" Page I of 1 Generated On 25/08/2018 01:13 PM 2014 NRRDA, A0 rights reserved. Pradhan Mantri Gram Sadak Yojana Nodal Agency : Rural Works Department Program Implementation Unit (PIU) State , Bihar Year : 2017-2018 Annual Account Details for Bihar Debit Balances Line Head Head of Account Opening Balance on During the year Closing Balance on 31st No. Code 1st April of Year 2017 2017-2018 March of Year 2018 1 91.02 Centra Administrative Expenses Funds transferred 3208,95,735,38 1290,41,320,00 4499,37,055.38 Dy SRRDA to PIU 51.05 State Administrative Expenses Funa transferred ov 2.00,000.00 0,0D SRRDA to PIU 3 51.11 Centrai Administrative Expenses fund for State PLan 0.00 0.00 0.00 Scnemes transferred DP SRRDA to PlUs 4 52.01 Cash in Chest 0.00 0.00 .00 5 52.02 imprest witr Staf* 0.00 0.00 0.00 i- 52.03 BanK BaLance 653,28,818.55 t30,22,196,55 52 04 Fixec Deposits with the Bank 0.00 0.00 0.00 8 53 O' Tax Deductec at Source by others 0.00 0.00 0.00 q 54.01 TraveL Expenses 132,11,297.00 73,53,811.00 205,65,108.00 10t 54.02 Data Entry Costs 46.21.930.00 102,66,985,00 148;88,915.00 1' 54.03 Internet Charges 0.00 0.00 0.00 12 54.04 Maintenance of Computer 0.00 0.00 0,00 54 0 Stationery 0.00 2,59.600.00 2.59,600.00 '4 54.06 Fax. Postage. Courier 1,00,000.00 0.00 .00.000.00 '5 54.07 TeLeihone 0.00 28.53,579.00 8.53,579.00 16 54.08 Outsourcing of Execution and Management functions 570.72.572.00 220.60,552.00 '91.33.124.00 17 54.0r Wisceltaneous Office Expenses 0.00 22,81.704.00 22.81.704.00 8 54.10 Funos Trom NRRDA for Workshop Conference . 0.00 0.00 0.00 Meeting 19 54 11 Training for SkiLl DeveLopment 0.00 0.00 0.00 0 55.01 Saiary and ALlowances 14,17,000,00 0.00 , 55 02 Wages 0.00 0.00 0.00 22 55.03 Overtime Allowances 0.00 0.00 0.00 23 55.04 Medical CLaims 0.00 0.00 0.00 24 55.05 Leave Encashment 0.00 ).00 0.00 25 55.11 Office Rent, Taxes and Duties 0.00 J.00 0.00 26 55.12 Travel Expenses 21,908.00 0.00 27 55.13 Hiring of Vehicles 0.00 0.00 3.00 28 55.14 Printing and Stationar 1,33,533.00 0.00 29 55.15 Meetings Expenses 0.0c 0.00 0 00 30 55.16 Professionak Services to the office 0.00 0.00 Jo0 3 35 17 Tetepnone- Office 25,58.523.00 0.00 31 55.1 Telepnone- Residential and Moile 0.00 0 00 0.00 33 55.1' Veice maintenance 0.00 0.00 0.00 3 55,20 ELectricity Expenses 0.00 0.00 0.00 35 55.21 Postage Expenses 0.00 3.00 0.00 36 55.22 Repairs and Maintenance of Office Equipment 0.00 0.00 .00 37 55.23 insurance Charges 0.00 0.00 0 38 55.24 Miscellaneous Office Expenses 0.00 0.00 0.00 39 55.41 Training 0.00 3.00 0.00 40 55.42 Workshops and Conferences 0.00 0.00 0.00 Peoe ad :5/-0/11:P21N A Orifht page 1I4~- Generated On : 25/08/2018 01:13 PM 2014 NRRDA. All rignlts reserveo- Pradhan Mantri Gram Sadak Yojana 41 55.43 Professional Services 0.00 0.00 0.00 42 55.44 Other Expenses 0.00 0.00 0.00 43 55.51 Publications 0.00 0.00 0.00 44 55.52 Advertisement and PubLicity 0.00 0.00 0.00 45 55.53 Books Periodicals and Audio VisuaL Mat. 0.00 0.00 0.00 46 56.01 General Expenses 0.00 0.00 0.00 47 56.02 Laboratory Equipment 0.00 0.00 0 00 48 56.03 Computers and Peripherals 0.00 0.00 0.00 49 56.04 Expenditure on Other Assets 0.00 0.00 0.00 50 56.05 Technical Examiners 0.00 0.00 0.00 51 56.06 Technical Assistance 0.00 0.00 0.00 52 56.07 Reaserch t Development 0.00 0.00 0.00 5.3 56.08 Financiat Audit 117,69,388.00 25,24,450.00 142,93,838.00 5z 56.09 Project Management ConsuLtant 0-00 0.00 0.00 55 5b-10 Equipment 0.00 0,00 0.00 5 561 Training for Skil DeveLopment 0.00 0.00 0.00 5 56.3' Project ImpLementation Consultants 0.00 0.00 0.00 58 56.32 Others 0.00 0.00 0.00 59 58.01 aboratory Equioment 0.00 7.33,333-00 ',33.333.00 sC 58.02 Computers and Pheripherats Equipment 1,83,922.00 14,18.862,00 16,02,784.00 * 59.01 Purcmase/Renovation of Office Area 0.00 0.00 0.00 62 59.07 Furiture and Furnishing of the Office 0.00 0.00 0.00 63 59 03 Veoicies 0.00 0.00 0.00 64 59,04 Equipments and Machinery 0.00 0.00 0.00 b5 59.05 Computers and PheripheraLs 0.00 0.00 0.00 t b1 01 MisceLLaneous Advances I under State comDonentl 0.00 0.00 0.00 57 b.02 Advances under CentraL comoonent 0.00 0.00 0.00 t8 b3.01 Ba(ance Sheet Account 0.00 0.00 0.00 t9 63.02 income and Expenditure Account 0.00 0.00 0.00 TOTAL - 47,75,14,626.93 w 17,21,56,610.00 4 64,96.71,236.93 Annual Account Details for All DPIU Debit Balances Line Heac Head of Account Opening Balance on During tre year Closing Balance on 31st No. Code 1st April of Year 2017 2017-2018 March of Year 2018 1 51 08 Bank Autrorization Account (BooKs of PIU) 254,92,598.43 205,75,263.00 460,67,861.43 2 52.01 Cas. in Chest 6,14,029.00 4,51,942.00 3 52 02 ;mprest with Staff 78,14,134.46 85,81,891.24 163,96,025.10 0 54.0 TraveL Expenses 784.32,776.99 188.92.682.00 973,25,458.99 5 54.02 Data Entry Costs 326,59,847.00 114,72,090.00 441,31.937.00 54.03 internet Charges 8.74.901.00 3.35,041,00 12.09,942.00 7 54.04 Maintenance of Computer 30,32,689.50 3,12,961.00 33.45,650.30 S 54,05 Stationery 40,63,702.00 16,60.108.00 57.23.810.00 9 54.06 Fax, Postage, Courier 58,585.00 21.349,46 79.934,46 10 54.07 Telephone 97,900.00 18.866,00 .i6,766.00 11 54.08 Outsourcing of Execution and Management functions 2.18,946.00 28,707.00 2.47.653.OC '1 54.09 -Miscelaneous Office Expenses 798,66,850.27 307,87,788.00 1106.54,638.27 13 54.10 Funds from NRRDA for Workshop / Conference; 5,23.425.00 0.00 5,23,425.00 eeting 14 54.11 Training for SkiLL Development 0.00 0.00 0.00 15 55.01 Salary and Allowances 0.00 71,176.00 71.176.00 16 55.02 Wages 0.00 80,576.00 80.576.00 17 55.03 Overtime Allowances 0.00 0.00 0,00 18 55.04 Medical Claims 0.00 0 00 0.00 19 55.05 Leave Encashment 0.00 0.0C U.30 20 55.11 Office'Rent, Taxes and Duties 45,000.00 0.00 45,000,00 Page 1014 .: @tsrervewv Paqe 1 of Generated On. :25/08/2018 01:13 PM 2014 NVfAA: &His reservec. 〕方一方 Page 1 of 1 Generdted on:25/08/201呂oj:13 pM 2014 NRRDA.Allr個寫htsreservea& PMGSY/SCH/F57A PMGSY ADMIN FUND SC14EDULES TO BE ANNEXED WITH BALANCE SHEET NAME OF STATE - BIHAR SIGNIFICANT ACCOUNTING POLICIES Sigr1ificant. accounting policies adopted in the presentation of accounts are as under: (a) Accounting Poliev i I) PMGSi accounts follow the double entrv svstem of accounting and the formatsof accounts prescribed b-,- CGA mutatis mutandis. 60 Receipts & Payments Account. Income & Expenditure Account and Balance Sheet are prepared in the case of Administrative Expenses Fund Account. (iii) Income from interest earned and miscellaneous receipts belongs to GO[ and kept under head Surplus and Reserves. Utilization of this income will be awided bv instructions issued by MoRD / NPRDA from time to time. (b) Accounts of Administrative Fund are maintained on cash basis, (c) No deprec)ation is provi d ed as assets created from P MGS-Y l' und are of the nature of semi consumable items, Dage 1 of 8 NOTES FO ACCOULN PS I. Bihar Rural Roads D)evelopneni Agency is a society registered under Che Societies Registration Act. lht Agency receives Grant in Aid and assistance from Miisitry of Rural -Development. Giovernment of India and Rural Works Departmen Govertrnent of Bihar to; implenentation of PMGSY. 2. I he ageriy has receied foll owing Grant from Minstry et Rural Developnent and NRRIDA ipto 3 lSt Mareh 2018, Details of PMGSY Administrative fund Received from MoRD & NRRDA Fund Received from MoRD SINo. Letter No.& Datc Amount No P--12014 12/ 200 I/RC dt28.03.2002 100,50,00() Vund released during phase 2 Nok12024 / 2 /2001/RC dt.03 092004 150,75000 I to 7 totalling to Rs 502.5< -- - - - - - --- - -- l ----- - laes do not include the 3 7024/4/2002-RC (Vo]-[) t.03.09.2007 d50,00,000 S- - sliare of Quality inspection 4 P17024/4/2002- RC (Vol-1i) dt,05 12.07 101,25,000 and ionitoring. 5.1,2di 7 12.2007 228,00,000 1,ab Equipment purelased and balance amount returned 6 P 17024/39/2007-RC D.23.06.2009 600,00,00 Fund released is allocated 7 P-7024/39/2007-RC DT 0 1.03.2013 250.00,000 in the ratio of 0.25 % for HO . 0.5 % for Quality 8 P- 1 7024/39/2007-RC DT.0 I. 06.2013 500,00,000 Inspection and 1 .5% for P-'[Us 10 P-17024/39/2007 RC(Vo-1) DT 17.03.2015 1374,10,000 Fund released is allocated I I P-l7024/4()20 7-RC(FTS No,-353870)D1 1504,01,3l0 inthe rati of0.25 %foi 25.03.2017 - 10 , 0.5 % for Quality Total E¯49,58,61,310 Inspection and 1.5% for PILJS Earmarked Fund Received from NRRDA i [ab [quiptnent World Bank 185,00,000 2 Computer & ITU quipnent World Bank 61,48,000 3 Project Management Consultancy-World Bank 9,00,00,000 4 Training (ESM & Other Traiings) 86,95,424 5 Other 15,00,000 Total 12,48,43,424 -Grand Total 62,07,04,734 Page 2 of 8 Secnar&um-EmpoweredOfce R RoW ~eP A q [he Schediel- 1 ot OMMAS based Balance sheei of'PMiSY Admin Fund as on 31.03 2018, whose data was pul up for audit a, following balances:- Sr No. Schedule No: LI PMGSY Current Year :2017-2018 1 PART I. Central Adminisitafive Expenses Fund 2 Opening Balance 42,80,59,341 i 3 Received during the month / Year I 5.08,94,534 00 Total 57,89,44,875.11 4 Opening Difference 3 1.03 1 1 4,1 7,59,858.89 Grand Total 62,07,04,734.00 The difference of Rs 4.17,59,858.89 is due to the reason that while updating opening balance sheet on OMMAS on 31.03.2011 the SRRDA and PIUS have taken the figures of Central Administrative Expenses Fund from Audited Balance Sheet of 2010-11 which stood at Rs 905,90,29100. Up to 31.03.2011 SRRDA has received Rs 13,30,50,000/- and spent Rs 4,24,59,708.89 For administrative expenses purposes. The Balance Rs 905.90.291 .11 arose was adopted as the fund balance in OMMAS 'Net Amount" [he differctice of Rs 6,99,850.00 is being identified and would be explained accounted for suitably. 4 While passing accounting entries in OMMAS R & P module some Pills /SRRI)A has selected wrong account code of expenses resulting in booking of these expenses in State administrative expenses fund expenses code. [he state Balance sheet and Income and Expenditure account has been prepared after making necessary correction and its rectification in OMMAS can be made by passing TF.0 in subsequent period Summary of such transaction is mentioned in table given below- Head Code 55 01 55.02 55.11 55.12 55.13 55.14 55.16 55.17 55.19 55.22 55.24 55.43 Office S. R, HRepairs and Ren Salary and Re Travel Hiring Printing Professional Vehicle Maintenance Miscellaneous TOTAL 0o Head NaeTaxes of and Telephone- .Professional Mllwances Wages Expenses Services to Maintenance of Office Office and Vehicles Stationaiy t Office Services the office Equipment Expenses Duties 1 Araria - 9,264 9,264 2 Bagha-1 . f -- - - - - 12,351 12,351 3 Barh.- . .- - 10,725 - 10,725 4 Belsand - 9,600 1,45,000 2,368 - - - - 1,56,968 5 Biraul . -4 4150 - - - - 4,150 6 Chakia - 2,92,535 -33,925 3,26,460 7 Dehri 10,809 - - 1,0 8 Durnraun , - - -.20,000 -20,000 Page 3 of 8 j. I~Atr~iYixlm~E Forbesgan - 2,00,000Ii,51U - 2,12,510 Harnaut ________so -- 1,250 jahaad ,47, 00 1,96,072 3,43,172 12 jamfui 45,000 - - 1,01,738 - 1,46,738 13 Kaimur - 3,31 - 73,231 ----(bhabhua) _ _-- _ 14 Kharagpur 71 176 - 15,000 - 86,176 .__ Tarapur -- 15 mahnar 19,808 5,780 - - 26,588 _16 Mahus -47,852 - 47,852 17 Manhar-__ __ 50,430 -50,430 17 Manihari 18 Muzaffarpur - 8 0 8,800 East-2 _ 19 Baha 1,36,777 62,852 1,99,629 Bathani 20 Phulparas - - - 87,500 - - - 87,500 21 Pupri 8,105 68,507 --76,612 22 Rajgir _ ___ ___66 28,280 - 59,246 23 Shekhpura 144 - - - -844 24 Sikharna 80-576 90,909 51,080 2,95 - - 2,50,360 Dhaka _ _ _ __ _ 25 Siwan-2 -0 - 24,701 24,701 -- -- ---- - - - 1 -- - -- -- 26 Tikari - 18000 - - 18,000 27 Trivenigan __1,50,444 - 1,50,444 28 vaysi - 48,905 1 - 38,903 87,808 DPIU Total 71,176 80,576 45,000 2 43,356 4,37,535 5,24,969 2,14,023 1,250 57,080 86,280 5,57,689 1,81,996 25,00,930 se~ lpm- Empo d Opwee Bia Rd Road eNv n A~r Biän. Patna Page 4 of 8 5 Followig l.iabihties are showing adverse balarces which will be rectified in next year Miscellaneous Statutory Sttutfry Deductions ( STATE ADMINISTRATIVE Receipts Deductions of VaIue-Added EXPENSES FUND RECEIVER) BY Name of Division Tax/Commercial tax income-Tax PIU FROM SRRDA etc, -ARARIA -4,50,00 0.00 1I-AGA I,PUR -600.00 BENIPUR -1,000.00 CHA Kl A -4.770.00 CIIAPRA l -4,243.00 EASl CHAMPARAN (MOTl1ARI) -455.00 KATlHAR -10,10,000.00 KIARAGPUR - [ARAPUR -1,00,000.00 MANJIIAUL BAKIIRI -680.00 MANH-A R ____ _-15,788.00 __ PAINA -1,461 SSASA RAM-1 -2,305.00 SIWAN -14502 VAYSIII -2,076.00 TOT AL ____-24,60,000.00 -17,590.00 -14502.00 -115,788.00 4Pg 57. of 8 Page 5 of 8 6 1lollowing AsKce ate ;howing balances which will be reellifed in next year CxSII IN CES- --IMPR-EST WIT- MISCELLANIOUS BANK AUTHORIZATION CASHeNtCH>ESTiMPRSTWTH AiVANCES (UNDER ACCOUNT (BOOK OF STATE COMPONENT) PIU) ARAR[A - 1,30,000 32,276.29 - --- ARERAJ - -- 22,000 At RANCiABAD 39658 37,705 BAGIIA 1 10,820 22 BAGIIA 2 2,40,000 BANKA 2 1.43 112 BEGUSARA 1,00,000 1,6627.61 BEL SAND 1,00,000 BENIPATTI 1,24,570 3,24.623 BEN iPUR 5,38,046 -ETIIAl 50,65188966 BlAGALPUR 2,00,000 -- Bl KAR AMGANJ 65,406 BIRAL3 __45,000 CHIAPR A 2 15,822 10,000 2,490 DARBIHIANGA 2 8,44,000 DAUDNA(GAR- -- 1,98,014 D IA MDAIA -- 3,55,418 DUMR AO 7, 058 76,000 EAST CIIAMPARAN 2,15,277 GAvYA 60,000 33950.20 GOGARI 2,00,000 P GANJ 2 1,14,000 Page 6 of 8 Bih Rw Road Deve~prtAgncy oBiar, pien H1AKRNAl 6,9,980 liil SA 23,128 21 840 IMAMGANJ 410,000 JAGDISHPLJR. 20,000 JAHANABAD 34,90375~ JAHIANA-BAD 29,3 YAINAG1AR 32,397 JAM (-)97,995 2,1 5,000 MHAJH1A 1,93,330 4.548 KAHALGAO _-12,67,700 KlIAGARIA 14582 36,866 KISIHANGANJ __ 5,14,500 1230,000 KISITANGANJ 2 6,50,000 LfKHISARA 13,90,327 MAUA 2,25,518 L _MARIIAURA } 1,00,576 MOHANlA 1,21,226 MUZAFFARPR EAST -I 2,91,500 9,798 MUZAFiARPIJR EAST-2 5,50,000 17,580 NALANDA 4,539 NAVGACIIHIYA 6,83,000 NIMCHAK BAiTLAIN 4,50,244 PATNA 1,54,411 PIUl.PARA S j 86,140 1,00,058 PUPRI 3,797 7,16,005 PURNA 1,64,909 (-) 51,084 RAJGIR-4 - 19,060 - RAXAUL '2,94,360 ROSERA ---- 5,3 26.39- SAHARSA 23,898 26,000 35,149.07 S ÅMÅASTIPUR 81,134 Page 7 of 8 21 t SASARAM 1 94 87,709 8,700 L SASARAM-2 2,67,630 SIIEKPURA 26,835 Si IFRGHA 11 3,16,568 - lSHI KHARNA - IHAKA 2,00,000 SIMRI BHAK -YAR 2,50,000 SI I AMARIIlI 9 2 SIWAN 6,809 4,71,264 32,142 SUPAII 10.773 3,77,632 2,52,275.58 TIKAAR- 66,,9 55,790 RIVENIANJ25,324 VA-RSOl 4,50,000 VAY SI 5,00,000 VIRP1UR 3,135 1,76,784 Total 4,51,942.00 l,63,96,025.00 1,542,338.06 (-)51,084.00 7 Bank Balances are subject to reconciliation in respect of PIUs 8 Previous yea figures have been re-grouped/ re-arranged wherever tiecessary. For: MA Jai-swal Brajesh & Co. Sm.powred-m. Chartered Accouniats B#r R"u Road FRN- 079 [SC BM, Pm CA NAVNEUT KUMARNITESH1 (Partner) M. N, 424494 Date. Place. Plaina Page 8 GI 8 PMGSY ADMINISTRATIVE EXPENSES FUND NAME OF STATE: BIHAR LIMITATION OF OMMAS During Course of Audit the BRRDA as wcll as the Auditor firm have observed following matters which are mainly due to limitation of OMMAS: ii In OMMAS generated Income and Expenditure account, the accounting codes related to state expenditute heads i.e. Accounting code 55.01 to 55.53 are not linked with master sheet and impact of transactions in these heads are not reflected in "Income and Expenditure Account"" Therefore "Income and Expenditure Account has been prepared on the basis of figures of master sheet. Ho-ever. NRIDA needs to look into this matter and resolve such errors. ii, Difference exist between the figure of schedules-L3 of balance sheet i.e. " Deposit Repayable '- and figure of deposit repaxable reported on face of balance sheet. In OMMAS generated Schedule-L3 i.e. "Deposit Repayable to Contractors-". the arithmetic total of opening balance and fund received during the year less Refund during the year does not match with Closing Balance. This is due to non linking of balance of some account head appearing in master sheet with Schedule -L3. Schedule-L3 of Deposit reported by OMMAS needs to be properly linked with related accounting codes. iii' OMMAS does not provide the dynamic time range selection for generation of ledger accounts. Therefore, for scrutin\ of ledger balances of one year 12 monthly ledger needs to be generated. it makes the ledger scrutiny cumbersome and non-comparative iV' (n Monthly Accounts & Annual Accounts reports generated by OMMAS, only net debit or net credit balance- of transactions in any account head appears and Debit Total & Credit Total does not appears Therefore movement of tUnd is not properly reflected in these reports and ledger scrutiny and comparative analysis is not possible For.- Jaswal Brajesh & Co. .rer u- 7aw-red O1T'r Chartered Accountants 4if"L !-eP J 4 I evflciv Apc FR.N- 07915C .. Pi CA NAVNFFT KUMA-R..TEAli (PARTN ER) \' No. -424494 Date' Place: Patna :age :L of 2 MONTHLY REPORT ON BALANCES OF PMGSY FUNDS WITH THE STATE GOVERNMENT IMPLEMENTING AGENCIES FOR THE MONTH ENDING:- AS ON Mar,2018 NAME OF SRRDA:- BRRDA (PMGSY) ADMINISTRATIVE FUND A/C NAME OF ACCOUNT BANK BRANCH :- S B I BAILEY ROAD, PATNA A/C No.:- 11111137927 AMMENDED SI. Rs. (IN LAKHS) No. 1. OPENING BALANCE ON 15 OF THE MONTH (PREVIOUS MONTH 971 CLOSING BALANCE) INCLUDING FIXED DEPOSITS 2. RECEIPTS DURING THE MONTH (GIVE SANCTION No. AND DATE) 3. ACCRUALS DURING THE MONTH 1 a)INTEREST b)MISCELLANEOUS RECEIPTS OTHER THAN 2 AND 3 (a) 4. EXPENDITURE DURNG THE MONTH 276 s. BALANCE AS ON 31.03.2018 696 Us AUTHORIL EPR STATE BANK OF INDIA, BAILEY ROAD, PATIJA TELEPHONE No. :- 0612-2545408 FAX No.:- 0612-25463 10 e-mail :- sbi.063799)sbi.co.in NOTE:- SI. No. 5 (UNSPENT BALANCE) OF CURRENT REPORT SHOULD BE SI. No. 1 OF NEXT MONTHS REPORT. Scanned by CamScanner BlHAR RURAL ROAD DEVELOPMENT AGENCY Bank Reconciliation Statement PMGSY ADMINISTRATIVE FUND as on 31.03.2018 (figure in T) Particulars Amount Amount Bank Balance as per Cash Book (OMMAS) as on 31.03.2018 630,22,196.55 Add: Cheque issued but not Presented for Payment (Annexure- A) 23,04,103.20 - Interest Credited by Bank but not entered in OMMAS (Annexure- E) 54,54,888.25 Amount Wrongly Credited by Bank (Annexure- F) 17,43,138.00 - Short Amount Debited by Bank (Annexure- H) 552.00 Wrong] Advances Payment entered in OMMAS (Annexure- K) 67,130.00 Fund Received from other Scheme (Annexure- N) 91,846.00 - Allotement issued but not taken in Cash Book (Annexure- P) 75,000.00 - Excess Expenditure entered by PIUs in OMMAS (Annexure-Q) - 97,36,657.45 Less Cheque issued & Payment but not entered in OMMAS (Annexure- B) 12,54,840.00 - Bank Charges Debited by Bank (Annexure- C) 32.391.00 - Amount Wrongly Debited by Bank (Annexure- D) 1,23,516.00 Amount Wrongly Credited in OMMAS(Annexure-F (a)) 3,77,291.00 - Allotment Surrender but not taken in (Omras) (Annexure- M(a)) 2,01,721.00 - Balance with Treasury Aic (Annexure- 0) 9,69,208.00 - Cash in hand (Annexure- R) 1,05,531.00 30,64,498.00 Balance as per Bank Statement as on 31.03.2018 696,94,356.00 Difference Annexure- A Cheque issued but not Presented for Payment Division Name Cheque No. Cheque date Amount Bagaha-1 573872 30.11.16 53,470.00 Gogari 572215 18.12.2017 50,000.00 Gogari 572216 19.12.2017 50,000.00 Jhajha 573093 08-03-2018 24,175.00 Narkatiaganj 654250 31.03.2018 1,459.00 Triveniganj 573468 29.03.2018 2,781.00 Triveniganj 573469 29.03.2018 309.00 Siwan-1 160138 7.2.14 3,776.00 Areraj 638761 01.02.2017 22,000.00 Bettiah 137304 23.09.2013 4,469.00 Imamganj 072742 31.03.18 14,048.00 Jhanjharpur 854481 12.03.2011 1,20,384.00 Jhanjharpur 571657 02.08.2014 2,445.20 Jhanjharpur 571666 27.01.2015 17,440.00 Maharajganj 568694 42818 9,360.00 Maharajganj 630985 20-01-2018 14,315.00 Maharajganj 630988 31-03-2018 5,685.00 Patna 84866 31.03.18 8,76,308.00 Patna 88644 31.03.18 119.00 Patna 84857 28.03.18 5,88,132.00 Sherghati 578478 10.01.18 30,000.00 Arwal 1384 31.01.15 24,145.00 Arwal 641117 31.03.18 7,852.00 Sitamarhi 155026 31.12.2014 12,294.00 Rosera 223810 07.02.14 1,888.00 Rosera 127007 03.02.18 13,667.00 Rosera 127010 27.03.18 2,840.00 Rosera 127014 27.03.18 6,600.00 Sasaram-2 125136 13.02.14 39,650.00 Pupri 983184 23-03-2018 10,883.00 Manjhaul Bakhari 160597 28.02.2015 680.00 Forbesganj 580209 28.3.18 1,96,000.00 Forbesganj 580213 28.3.18 4,000.00 BRRDA HQ 474078 19/03/2018 1,342.00 BRRDA HQ 474079 20/03/2018 32,154.00 BRRDA HQ 474080 20/03/2018 3,296.00 BRRDA HQ 474083 31/03/2018 56,137.00 Total 23,04,103.20 Annexure- B Cheque issued & Payment made by Bank but not entered in OMMAS Division Name Cheque No. Cheque date Amount Areraj 638771 23.03.18 10,072.00 Arwa l 1393 18.12.17 50,000.00 Bagaha-1 86,992.00 Bagaha-2 573989 03.01.2018 1,225.00 Bagaha-2 573990 03.01.2018 20,144.00 Bagaha-2 573991 09.02.2018 10,072.00 Bagaha-2 573992 17.02.2018 80,000.00 Bagaha-2 573993 17.02.2018 64,199.00 Bagaha-2 573994 01.03.2018 10,072.00 Bagaha-2 573995 01.03.2018 1,311.00 Benipatti 571649 09-02-2018 19,812.00 Bhagalpur 580903 12.03.18 34,104.00 Bhagalpur 580904 13.03.18 25,000.00 Bircul 155181 06-01-2014 12,690.00 Buxar 38888 03-01-2018 10,080.00 Buxar 38890 08-02-2018 10,080.00 Buxar 38889 19-01-2018 25,000.00 Darbhanga-2 636175 02.01.2018 1,00,102.00 Darbhanga-2 636177 27.02.2018 17,600.00 Darbhanga-2 636176 27.02.2018 15,680.00 Jamui 003843 22-02-2017 57,000.00 Jhajha 573066 15-10-2015 42,588.00 Jhajha 573078 07-02-2017 16,588.00 Kahalgaon 36761 15.01.2018 3,60,000.00 Kahalgaon 36762 15.01.2018 39,000.00 Khagaria earlier issue 1,626.00 Muzaff West 22,050.00 Piro 581455 8.06.17 14,430.00 Piro 581456 8.06.17 13,895.00 Piro 581465 19.03.18 20,144.00 Sasaram-1 569268 30.05.17 943.00 Sasaram-1 569267 30.05.17 8,482.00 Sasaram2 569378 10.01.18 36,130.00 Sasaram2 569379 10.01.18 4,015.00 Sitamarhi 451781 28.4.2017 5,521.00 Siwan-2 8,193.00 TOTAL 12,54,840.00 Annexure- C Bank Charges Debited by Bank but not entered in OMMAS Division Name Debit Date Amount Bagaha-i 08.08.13 188.00 Balia 06.01.2014 63.00 Benipatti 15-03-2018 35.40 Benipatti 08.08.13 188.00 Gogari 8.08.2013 188.00 Baisi 08-08-2013 250.00 Baisi 13/3/18 265.50 Jamui 08-08-2013 250.00 Jamui 26-12-2017 88.50 Lakhisarai 13-10-2017 188.00 Lakhisarai 13-10-2017 300.90 Jhajha 07-03-2018 177.00 Jhajha 08-03-2018 177.00 Jhajha 15-03-2018 177.00 Jhajha 08-08-2013 188.00 Narkatiaganj 08/08/2013 250.00 Narkatiaganj 29/12/2017 265.50 Siwan-2 08-08-2013 133.00 Simri Bakhtiyapur 25.09.2017 177.00 Simri Bakhtiyapur 08.08.2013 188.00 Triveniganj 08.08.2013 250.00 Teghra 08-08-2013 250.00 Teghra 25/03/2014 125.00 Benipur 08-08-2013 188.00 Aurangabad 25.01.2016 58.00 Bagaha-2 08/08/2013 188.00 Khagaria 8.08.2013 188.00 Siwan-1 14.7.14 250.00 Siwan-1 previos 250.00 Ara 08.08.2013 188.00 Areraj 26.07.14 188.00 Banka-2 19.06.15 160.00 Banka-2 30.07.15 46.00 Banka-2 30.07.15 230.00 Belsand 08.08.13 188.00 BiharSariff 26,02.2016 183.00 Biroul 16-02-2018 354.00 Biroul 16-02-2018 177.00 Biroul 25-09-2017 0.50 Birpur BEFORE 1-4-2014 24.00 Buxar 04.01.14 769.70 Buxar 25.07.17 265.50 Buxar 25.07.17 177.00 Chakia 31.03.15 250.00 Chakia 25.03.17 184.00 Dalsingsarai 27.11.2015 23.00 Dalsingsarai 18.03.2016 229.00 Dalsingsarai 14.06.2016 230.00 Darbhanga-1 8-Aug-13 188.00 Division Name Debit Date Amount Darbhanga-2 09.07.2014 63.00 Darbhanga-2 06.04,2015 112.00 Dehri 23-02-2018 266.00 Dhaka 08-08-2013 188.00 Dhaka 14-11-2014 160.00 Gaya Till F.Y 14-15 250.00 Hajipur 08-08-2013 188.00 Hathua 06-02-2018 265.50 Hilsa 15.10.2015 250.00 Hilsa 10.10.2017 177.00 Imamganj 21.02.14 63.00 Imamganj 28.12.17 177.00 Imamganj 05.02.18 265.50 Jagdishpur 08.08.13 250.00 Jagdishpur 17.12.16 230.00 Jagdishpur 17.02.17 230.00 Jagdishpur 17.02.17 300.00 Jagdishpur 02.12.17 117.00 Jainagar 08.08.2013 188.00 Jainagar 22.12.2017 88.50 Jhanjharpur 8.8.13 188.00 Kahalgaon 293.25 Katihar 8.8.13 188.00 Kishanganj-1 31-03-2017 348.00 Kishanganj-2 31-03-2017 188.00 Maharajganj 08-08-2013 250.00 Maharajganj 08-02-2016 69.00 Maharajganj 29-01-2018 177.00 Mahua 182.00 Mahua 20.04.17 258.75 Mahua 20,04.17 345.00 Mahua 20,04.17 34.50 Mahua 16.10.17 177.00 Marhaura 8.8.13 250.00 Masaurhi 13.08.2013 250.00 Motihari 08.08.2013 250.00 Motihari 25.01.2018 265.50 Barh 8.08.13 250.00 Barh 30.06.14 125.00 Madhubani 08.08.2013 250.00 Madhubani 08.08.2013 634.00 Munger 08-08-2013 220.00 Munger 07-10-2017 118.00 Muzaff East-1 05.01.2018 177.00 Muzaff East-2 31.03.2015 188.00 Nalanda 08.08.2013 250.00 Nalanda 24.11.2017 177.00 Pakridyal 08-08-2013 250.00 Patna 08.08.2013 249.00 Patna 11.12.2013 500.00 Patna 31.12.2013 130.00 Patna 30.0612041210.00 Division Name Debit Date Amount Patna 06.08.16 230.00 Patna 06.08.16 230.00 Patna 31.12.2014 125.00 Patna 18.01.2016 183.00 Patna 04.11.17 265.50 Patori 21.10.2016 184.00 Rajauli 550.00 Saharsa 07.05.13 650.00 Sa ha rsa 10.07.13 1,250.00 Saharsa 08.08.13 550.10 Saharsa 14.03.13 265.50 Sherghati 11-07-2014 160.00 Sonpur 08.08.2013 188.00 Sonpur 15.02.2014 125.00 Arwal 31.03.17 252.00 Sheohar 07.08.2013 188.00 Sitamarhi 08.08.2013 250.00 Bhabhua 08.08.2013 188.00 Bhabhua 15.01.18 265.50 Chapra-1 08.08.2013 188.00 Gopalganj-2 08.08.2013 188.00 KharagpurTarapur 02.10.14 63.00 KharagpurTarapur 03.10.14 125.00 Mohania 13.08.13 188.00 Naugachhiya 08.08.13 188.00 Naugachhiya 24.07.14 125.00 Raxaul 08.08.13 . 250.00 Raxa ul 19.01.17 713.00 Raxaul 01.11.17 35.40 Raxaul 01.11.17 265.50 Rosera 08.08.13 250.00 Rosera 20.02.15 140.00 Rosera 22.11.16 69.00 Rajgir 12.12.2017 177.00 Sasararn-1 08.08.13 250.00 Sasa ra m-2 08.08.13 188.00 Pupri 08-08-2013 250.00 Pupri 24-10-2017 265.50 Manjhaul Bakhari 08.08.13 250.00 Forbesganj 8.8.2013 188.00 Forbesganj 23.11.17 5.00 Chapra-2 08.08.2013 188.00 Chapra-2 04.08.2015 182.00 Bhagalpur 08-08-2013 250.00 Udakishanganj 08.08.2013 250.00 Muzaff West 08.08.2013 250.00 Total 32,391.00 Annexure- D Amount Wrongly Debited by Bank Division Name Debit Date Amount Buxar 26,09.2008 22,512.00 Madhepura 31.03.2015 11,354.00 Sitamarhi 30.03.2011 58,190.00 Sitamarhi 30.03.2011 1,350.00 Sasaram-1 22.01.2007 30,000.00 Pupri 110.00 TOTAL 1,23,516.00 Annexure- E Interest Credited by Bank but not entered in OMMAS Division Name Credit Date Amount Bagaha-1 25.12.17 6,147.00 Bagaha-1 25.03.18 5,525.00 Gogar 25.06.2015 1,314.00 Gogari 25.12.2015 1,268.00 Gogari 25.06.2016 1,867.00 Gogari 25.09.2016 379.00 Gogari 25.12.2016 675.00 Gogari 25.03.2017 1,663.00 Gogar 25.06.2017 2,613.00 Gogari 25.09.2017 4,942.00 Gogari 22.12.2017 8,764.00 Gogari 25.03.2018 6,285.00 Baisi 25/3/18 9,728.00 Jamui 25-06-2015 9,431.00 Jamui 25-12-2015 21,667.00 Jamui 25-06-2016 30,138.00 Jamui 25-09-2016 12,552.00 Jamui 25-06-2017 7,250.00 Jamui 25-09-2017 8,950.00 Jamui 25-12-2017 9,430.00 .Jamui 25-03-2018 7,101.00 Lakhisarai 25-03-2018 8,004.00 Jhajha 25-12-2015 14,102.00 Jhajha 25-06-2016 20,703.00 Jhajha 25-09-2016 10,815.00 Jhajha 25-12-2016 9,441.00 ihajha 25-03-2017 3,737.00 Jhajha 25-06-2017 7,728.00 Jhajha 25-09-2017 13,193.00 Jhajha 25-12-2017 14,343.00 Jhajha 25-03-2018 10,923.00 Siwan-2 25-12-2014 1,317.00 Simri Bakhtiyarpur 25-03-2018 4,732.00 Triveniganj 25.12.2017 1,609.00 Triveniganj 25.03.2018 2,283.00 Benipur 25-06-2017 2,440.00 Benipur 25-09-2017 3,911.00 Benipur 25-12-2017 8,221.00 Benipur 25-03-2018 4,437.00 Bagaha-2 upto 31.03.18 3,504.00 Khagaria 25.06.2015 2,528.00 Khagaria 25.12.2015 2,314.00 Khagaria 25.06.2016 3,541.00 A Khagaria 25.09.2016 1,001.00 Khagaria 25.12.2016 953.00 Khagaria 25.03.2017 692.00 Division Name Credit Date Amount Khagaria 25.06.2017 1,097.00 Khagaria 25.09.2017 908.00 Khagaria 22.12.2017 1,988.00 Khagaria 25.03.2018 2,187.00 Siwan-1 25.9.17 11,408.00 Siwan-1 upto 31.03.18 59,179.00 Areraj 25.03.18 1,540.00 Banka-2 25.03.18 9,269.00 Bikramganj 25.06.2017 1,329.00 Bikramganj 25.09.2017 273.00 Bikramganj 25.12.2017 323.00 Bikramganj 25.03.2018 2,953.00 Biroul upto 31.03.18 61,423.00 Birpur 25-6-2016 3,391.00 Birpur 25-09-16 753.00 Birpur 25-12-2016 199.00 Birpur 25-03-2016 159.00 Birpur 25-6-17 506.00 Birpur 25-9-17 785.00 Birpur 25-12-17 590.00 Birpur 25-03-2018 2,186.00 Buxar 25.12.17 5,137.00 Buxar 25.03.18 4,490.00 Chakia 01.04.15 4,302.00 Chakia 25.06.15 1,146.00 Chakia 25.12.15 1,301.00 Chakia 25.06.16 1,960.00 Chakia 25.09.16 959.00 Chakia 25.12.16 1,402.00 Chakia 25.03.17 2,598.00 Chakia 31.07.17 3,264.00 Chakia 25.09.17 3,463.00 Chakia 25.12.17 3,583.00 Chakia 25.03.18 2,192.00 Darbhanga-2 25.06.2017 6,071.00 Darbhanga-2 25.09.2017 7,932.00 Darbhanga-2 25.12.2017 8,076.00 Darbhanga-2 25.03.2018 5,405.00 Dehri (i) 30.06.14 2,042.00 Dehri (ii) 25.12.14 2,995.00 Dehri (iii) 25.06.15 879.00 Dehri (iv) 25.12.15 1,797.00 Dehri (v) 25.6.16 2,039.00 Dehri (vi) 25.9.16 1,291.00 Dehri (vii) 25.12.16 351.00 Dehri (viii) 25.3.17 138.00 Dehri (ix) 25.6.17 230.00 Dehri (x) 25.9.17 243.00 Dehri (xi) 25.12.17 271.00 Division Name Credit Date Amount Dehri (xii) 25.3.18 2,212.00 Dhaka 25-06-2015 26,221.00 Dhaka 25-12-2015 42,313.00 Dhaka 25-06-2016 56,328.00 Dhaka 25-09-2016 30,312.00 Dhaka 25-12-2016 28,356.00 Dhaka 25-03-2017 11,122.00 Dhaka 25-06-2017 5,868.00 Dhaka 25-09-2017 5,601.00 Dhaka 25-12-2017 6,490.00 Dhaka 25-03-2018 6,437.00 Hathua 25-03-2018 6,484.00 Jagdishpur upto 31.03.17 16,392.00 Jagdishpur 25.06.17 1,798.00 Jagdishpur 25.09.17 2,498.00 Jagdishpur 28.12.17 3,068.00 Jagdishpur 25.03.18 1,445.00 Jainagar 11.03.2017 945.00 Kahalgaon upto 31.03.17 1,944.00 Kahalgaon 25.06.2017 3,663.00 Kahalgaon 25.09.2017 2,774.00 Kahalgaon 22.12.2017 3,686.00 Kahalgaon 25.03.2018 806.00 Marhaura 25.12.15 2,065.00 Marhaura 25.06.16 2,854.00 Marhaura 25.09.16 1,257.00 Marhaura 25.12.16 1,848.00 Marhaura 25.03.17 3,160.00 Ma rh aura 25.06.17 4,286.00 Marhaura 25.09.17 4,560.00 Marhaura 25.03.18 3,769.00 Motihari 25.03.2018 1,542.00 Barh 30.09.13 500.00 Munger 25-03-2018 3,175.00 Muzaff East-2 30.06.2014 4,345.00 Muzaff East-2 25.12.2014 5,270.00 Muzaff East-2 25.06.2015 2,909.00 Muzaff East-2 25.12.2015 2,071.00 Muzaff East-2 25.06.2016 1,908.00 Muzaff East-2 25.09.2016 810.00 Muzaff East-2 25.12.2016 663.00 M uzaff East-2 25.03.2017 562.00 Muzaff East-2 25.06.2017 4,841.00 Muzaff East-2 25.09.2017 7,301.00 Muzaff East-2 25.12.2017 9,223.00 Muzaff East-2 25.03.2018 6,365.00 Pakridyal 25-12-2014 1,226.00 Pakridyal 30-06-2014 137.00 Pakridyal 25-06-2015 1,767.00 Division Name Credit Date Amount Pakridyal 25-12-2015 2,594.00 Pakridyal 25-06-2016 4,351.00 Pakridyal 25-09-2016 2,533.00 Pakridyal 25-12-2016 2,531.00 Pakridyal 25-03-2017 2,519.00 Pakridyal 25-06-2017 3,537.00 Pakridyal 25-09-2017 4,252.00 Pakridyal 25-12-2017 4,833.00 Pakridyal 25-03-2018 4,807.00 Patna 25.03.18 6,540.00 Saharsa 25.03.17 7,416.00 Samastipur 25-06-2016 18,387.00 Samastipur 25-09-2016 9,502.00 Samastipur 25-12-2016 8,211.00 Samastipur 25-03-2017 4,130.00 Sarmastipur 25-06-2017 4,571.00 Samastipur 25-09-2017 5,020.00 Sarmastipur 25-12-2017 6,090.00 Samastipur 25-03-2018 4,579.00 Daudnagar 25.03.18 3,830.00 Sheohar 2016-17 70,971.00 Sheohar 25.6.17 3,707.00 Sheohar 25.9.17 2,253.00 Sheohar 25.12.17 1,779.00 Sheohar 25.03.18 3,164.00 Sitamarhi 25.06.2016 46,676.00 Sitamarhi 25.9.2016 23,320.00 Sitamarhi 25.12.2016 20,417.00 Sitamarhi 25.03.2017 7,520.00 Sitamarhi 25.06.2017 7,764.00 Sitamarhi 25.09.2017 12,514.00 Sitamarhi 25.12.2017 14,453.00 Sitarmarhi 25.03.2017 11,922.00 Bhabhua 25.03.18 3,324.00 Gopalganj-2 25,06.17 398.00 Gopalganj-2 25.09.17 804.00 Gopalganj-2 25.12.17 1,114.00 Gopalganj-2 25.03.18 3,301.00 Kharagpur Tarapur upto 31.03.18 21,530.00 Naugachhia 25.03.18 7,876.00 Neemchak Bathani 25.03.18 2,065.00 Raxaul 30.06.14 1,336.00 Raxaul 25.12.14 562.00 Raxaul 25.06.15 49.00 Raxaul 25.12.15 331.00 Raxaul 25.16.16 1,639.00 Raxaul 25.09.16 465.00 Raxaul 25.12.16 464.00 Raxaul 25.03.17 459.00 Division Name Credit Date Amount Raxaul 25.06.17 2,340.00 Raxaul 25.09.17 3,339.00 Raxaul 25.12.17 3,928.00 Raxaul 25.03.18 2,187.00 Rajgir 25.06.2017 3,310.00 Rajgir 25.09.2017 3,237.00 Rajgir 25.12.2017 3,142.00 Rajgir 25.03.2018 2,602.00 Sasaram-1 05.05.14 1,19,347.00 Sasaram-1 25.06.15 1,561.00 Sasaram-1 25.12.15 8,835.00 Sasaram-1 25.06.17 2,772.00 Sasaram-1 25.09.17 2,433.00 Sasaram-I 25.03.18 1,581.00 Sasararm-2 25.06.15 2,568.00 Sasararm-2 25.12.15 4,274.00 Sasaram-2 25.06.17 2,466.00 Sasaram-2 25.09.17 949.00 Sasararn-2 25.12.17 1,382.00 Sasaram-2 25.03.18 3,018.00 Piro 25.03.18 1,562.00 Piro 25.12.17 1,734.00 Piro 25.09.17 1,199.00 Piro 25.06.17 1,032.00 Piro up to march 17 30,613.75 Forbesganj 17-18 24,098.00 Bhagalpur 25/03/2017 7,515.00 Bhagalpur 25/06/2017 8,220.00 Bhagalpur 25/09/2017 9,361.00 Bhagalpur 25/12/2017 10,009.00 Bhagalpur 25/03/2018 9,041.00 Udakishanganj upto 31.03.2018 9,089.00 Muzaff West upto 31.03.2018 8,929.00 Tekari 25.06.2017 5,626.00 Supaul 25.09.2016 4,198.00 Supaul 25.12.2016 2,251.00 HO upto 31.03.2018 38,13,531.50 BRRDA HQ upto 31.03.2018 51,857.00 Total 54,54,888.25 Annexure- F Amount Wrongly Credited by Bank Division Name Credit Date Amount Ara 02.09.2015 2,259.00 Araria 4,44,608 Biroul 19-03-2018 633.00 Birpur 08-08-2013 188.00 Birpur 18-02-2014 102.00 Buxar 09.01.2014 40,000.00 Buxar 09.01.2014 25,000.00 Chakia 26.04.13 43,452.00 Dhaka 11-02-2013 75.00 Dumraon 41,640 Hajipur 01.09.2009 10,000.00 Hajipur 01.09.2009 10,000.00 Hathua 23-01-2014 40,000.00 Muzaff East-1 17.07.2015 1,09,471.00 PURNEA 5,35,320 Rosera 20.02.15 175.00 SUPAUL 35,027 Ti KARI 4,05,188.00 TOTAL 17,43,138.00 Annexure- F (a) Amount Wrongly Credited in OMMAS Division Name Credit Date Ch. No. Amount Begusarai 36,552 Benipatti 33382 Hajipur 03-08-2009 121141 10,000.00 Hajipur 03-08-2009 121143 10,000.00 Hajipur 03-08-2009 654172 10,000.00 Hajipur 03-08-2009 654173 10,000.00 Hajipur 03-08-2009 654174 10,000.00 Motihari 31.03.2014 1,19,499.00 Sheikhpura 1,37,858 TOTAL 3,77,291.00 Annexure- H Short Amount Debited by Bank Division Name Cheq No. Date Amount Ara 854044 29.01.2011 360.00 Sitamarhi 451780 30.3.2017 192.00 TOTAL 552.00 Annexure-K Advances wrongly entered in OMMAS Division Name Date Amount Benipatti 67130 TOTAL 67,130.00 Annexure- M(a) Allotment Surrender but not taken in Cash Book(Ommas) Division Name Letter No. Letter Date Amount Jahanabad 31-03-2017 48,333.00 Saharsa 10.01.14 1,53,388.00 TOTAL 2,01,721.00 Annexure- N Fund Received from other Scheme Division Name Credit Date ch no Amount Balia -6,800.00 Masaurhi 98,646.00 TOTAL 91,846.00 OACC Annexure-O Balance with Treasury A/c Division Name Amount Aurangabad 41,118.00 Benipur 20,000.00 Darbhanga-I 1,18,840.00 Dbaka 20.000.00 Gaya 6,575.00 Gopaiganj-1 36,231.00 Hajipur 46,250.00 Jhanjharpur 16,578.00 Motihari 2,978.00 Rosera 22,367.00 Sherghati 66,250.00 Bhabhua 40,483.00 Jamui 52,892.00 Madhubani 13,125.00 Hilsa 20,092.00 Sasaram- 1 31,458.00 Bihar Shariff 75,660.00 Bettiah 560.00 Kishanganj-1 16,208.00 Muzaff East-I 41,269.00 Samastipur 1,2 1,233.00 Sheobar 16,208.00 Sitamarhi 1,42,833.00 TOTAL 9,69,208.00 Annexure- P Allotement issued but not taken in OMMAS Division Name Lett. No. date Amount Buxar 118 22-12-2017 50,000.00 Kishanganj-1 2014-15 25,000.00 TOTAL 75,000.00 Annexure- R Cash in Hand Division Name Amount Khagaria 14,582.00 Phulaparas 86,140.00 Birpur 3,135.00 Rajgir 1,674.00 TOTAL 1,05,531.00