Wi -K T~ - -- Ii- n -~r; _ -- 1 f a L. 31 g il i .1 Rajasthan Grameen Aaieevika Vikas Parishad(RRLP) ThirdFilc..or FF' elf..:i Id,: b-.Å:uar '.1e .l3g IdiJr Phja:flu . 2:' -1 ll 4 Ijuu Fa. - 2~~.3 144 -1 fl-cr -un ,niirT åe. 1 jih -. r n , - er Jaipur-- The repre:entafion Letter it pro id'-di in cnncrcctuon iEt, ycu r atudit of the pi uject tatemin r: ot rh R[ajathan R3ral LiIVIhoodS Proiect for the ,ear erided on 31 ' irarch 201 -. for tri purpose ul e.pre:ine an opinr.n a- to wherher the financial staemenri: gIe a true and f.r %wc, cf be fnanaql po,ten f p, uwiu a cf RF LP and of the ;oijrce3 and u-e: c- fin'ri: for tre y-aj th ni endei me acknovledfeu respe:,ibib ,tor [lie fair presEniatiori of the firancial :Jr.ten terin accin rd.ii&- *.th the ai ' ol Ccuuting f.lro.ed bv rie RC3- P ari .: conrifirr to rhe be, i ur k or ledE and belief the V l ï ratrpreeirra(iýri nade ro d u duri ',our iiir Tre prigricr financial ,rrrn- enrs are free of ar-ri,il rip[u:.a ere in rici.iling uml;.~ou: * s::_. 1-h,yvn ,)n rhe prClect Leiance heer lsi:r a- ...wvned r, Ilie hpiilec. and are uYCd -ol fei prcItLr purpo'-, b Pruicr tuid -- hia.- beer user tor the purpCiSe toi mlitir t iec re pro..iled Projeci e .penditur- are eligible for financing undel the Giudelines * ¯here ha% k b,-en n: irreguflaritie: in.ing maragererint or eriplo vlin riave a signficant role in in[ic al cceritrol ur fr cCItl ha.c a material e4ffert or the projec t finanoal tat.ncnr STre [.lan ageeti iia: al en propEi and uffrcient e are Ior atecuarlir- the i aýeL cif thi Impani tor preentiug and dctecting frauj and orher irreglarifie:. c Procurenient has t-en (oiv d per te agreed procédure k re hae made au,ailabl- to you all book of account ;nd upporting documentatii rel,iaar tO rh-é, prc-i.7.r 4 0 l _ -. rado a. alabit o ,Ou all pro.unrenr d (.urn c ru lating tc rh projeci. 4 ýll crnpi;ni receisoed and Iuiuei CC, e.yodence rh: rc ha.e been made a%ailalloe * Tne projerCT has comuphrd a it tie ccidiooni vi all re-livani. finarcial anagement and rne-urmrnt M.anLual and tre LLji Stmy Nimsion Drector F n ncial .. r ¾r RGA\ P RGAVP JLN US & Co. 444,4thfloor,SunnyMart Chartered Accountants New Aatish Market, Mansarovar, Jaipur (Rajasthan)-302020 Tel No. 7737195080 ICAI Regn No.101543W Web Site: www.Ilnus.com INDEPENDENT AUDITOR'S REPORT To the Governing Body of Rajasthan Grameen Aajeevika Vikas Parishad (RGAVP) Jaipur, Rajasthan Report on the Financial Statements We have audited the accompanying financial statements of Rajasthan Rural Livelihood Project (RRLP) (financed under World Bank credit No. 4859-IN) being implemented by Rajasthan Grameen Aajeevika Vikas Parishad (a society registered under the Rajasthan Societies Registration Act, 1958) which comprise the Balance Sheet as at March 31, 2016, the Income and Expenditure Account, the Receipts and Payments Account for the year then ended and a summary of significant accounting policies and other explanatory information. Management's Responsibility for the Financial Statements Management is responsible for the preparation of these financial statements that give a true and fair view of the financial position and financial performance of the Society in accordance with Rajasthan Societies Registration Act, 1958. This responsibility includes the design, implementation and maintenance of internal control relevant to the preparation and presentation of the financial statements that give a true and fair view and are free from material misstatement, whether due to fraud or error. Auditor's Responsibility Our responsibility is to express an opinion on these financial statements based on our audit. We conducted our audit in accordance with the Standards on Auditing issued by the Institute of Chartered Accountants of India. Those Standards require that we comply with ethical requirements and plan and perform the audit to obtain reasonable assurance about whether the financial statements are free from material misstatement. 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's preparation and fair presentation of the financial statements in order to design audit procedures that are appropriate in the circumstances, but not for the purpose of expressing an opinion on effectiveness of the society's internal control. 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 provide a basis for our audit opinion. redO Opinion In our opinion and to the best of our information and according to the explanations given to us, the accompanying financial statements give a true and fair view of the financial position of Rajasthan Rural Livelihood Project (RRLP) for the year ended March 31, 2016 in conformity with the accounting principles generally accepted in India. Emphasis of Matter Without qualifying our opinion, we draw attention to: A. Notes to Financial Statements 1. No. 3(iv): Debit/ credit balances are subject to reconciliation and confirmation. 2. No. 3(x): Advance to RSLDC of Rs. 21,36,25,600/- as on 31-March- 2016. B. Observations/ comments as contained in Manaqement Letter Our observations/ comments, as contained in the attached Management letter wherein internal control system on certain areas needs to be further strengthened including certain issues pertaining to non-compliances with statutes. The key issues are as under:- a) Statutory dues were Rs. 12,02,391/-, out of this delay deposit of TDS was Rs. 11,36,232/-, non deduction of TDS was Rs. 32,369/-and non deposit of TDS was Rs. 33,790/- New Pension Scheme (NPS), Patrkar Kalyan Kosh (PKK) and salary deduction outstanding at year end of Rs 2,356/-, Rs.46,707/- and Rs. 80,875 respectively. b) Material departure from the internal control policies was brought to attention, specifically in relation to: 1. Maintenance of financial records due to non-preparation or vouchers in Tally on real time basis, non-mentioning of narration on the vouchers, accounting staff not adequately trained for working in Tally, lack of control over processing of vouchers and the manuals not followed properly. Further, supporting in case of expenses incurred on training and workshop were not adequate. ii. Attendance and leave records for employees/ consultant/ PFTs/ contractual staff deployed through placement agencies were not properly maintained; iii. Irregularities were found in advances to other than staff of Rs. 228.54,'- lacks. Iv. Advances given to staff were not adjusted within stipulated period. Interest on advance to staff of Rs. 4,55,690/- should be recovered. %)poV v. Excess payment made to staff and others, amount of Rs. 1,12,170/- should be recovered. vi. Proper Procurement procedure for Rs. 3,40,3871- was not followed at Bhilwara, Pratapgarh, Dungarpur, Rajsamand and Dholpur DPMUs. Report on Other Matters a) Fixed assets of Rs. 86.85/- lacks were purchased during the financial year 2015- 16. However, the physical verification of assets not carried out at few centers (Para ref. A.1.1.3). Than fixed assets of Rs.33.38/- lacks were not verified. b) All the terms and conditions as laid down under the relevant financing agreements (loan agreement and project appraisal document) have been met and the legal covenants mention in the financing agreement have been complied with and appended to this audit report expenditures are eligible for financing under the credit agreement.( As given in Annexurei') c) With respect to Interim Unaudited Financial Reports (LUFRS) submitted to the World Bank, It was noted that the basis for consolidation of TUFRs submitted to the world bank was verified to us & there is a differences in the IUFRs submitted to the World Bank & Audited financial statement.(As given in Annexure 'ii' & 'iii') d) We have verified and dropped some pending Para's of F.Y. 2013-14 and 2014- 15 and now these expenditures are eligible for claim. (As given in Annexure "J & K") For JLN US & CO. Chartered Accountants Firm Reg. No: 101543W Place : JAIPUR unnf NEERAJ KUMAR JAIN Date: 27" September 2016. Partner Membership No. 408211 (Annexure-) Reconciliation of Claims to Total Applications of Funds Report for the year ended March 2016 Schedules Amt (Rs.'000) Current Year 2014-15 2013-14 2012-13 2011-12 Project to (2015-16) date 13,48,045 6,75,594 5,39,177 82,266 4,602 13,01,639 Bank Funds claimed during the year (A) providing details of claim numbers, dates and amounts Total Expenditure made 16,76,712 8,59,682 6,15,931 1,41,043 7,473 16,24,129 during the year (B) (Refer Annexure 'A' enclosed) Less: Ineligible - expenditure (C) Expenditure not claimed 3,09,436 1,55,939 59,639 52,947 4,860 2,73,385 (D) Add: Expenditure 1,55,939 59,639 52,947 4,860 2,591 1,20,037 claimed for Previous Year (Dl) Total Eligible 15,23,215 7,63,383 6,09,239 92,956 5,204 14,70,781 Expenditure Claimed (E)=(B)-(C)-(D)+D1) World Bank Share 13,48,045 6,75,594 5,39,177 82,266 4,606 13,01,641 @88.5% of (E) above (F) Note: The project has started w.e.f.24th May, 2011. Accordingly, previous year figures have been reported for the project period only. LUC"Fted Accoufitants F (Annexure-ii) RGAVP-RRLP Project Reconciliation of Expenditure as per IUFR & Audited Financial Statement of the year 2015-16 Particulars Amount in Rs.('000) Expenditure as per Income & Expenditure 16,96,832.932 Account including deprecation Less: Deprecation 0 Add: Fixed Assets purchased during the year 8,685.588 Less: Advance paid during earlier years for 0 purchases of fixed assets considered in fundimg last year, now adjusted Cash Outflow on account of expenditure / 17,05,518.520 advance as per audited financial statement Less: Expenditure under reported in IUFRs 28,806.520 during the year 2015-16 (see reconciliation enclosed) Expenditures as reported in IUFRs 16,76,712.000 Irk (Annexure-iii) RGAVP-RRLP Project (2015-16) Particulars Expenses-Pre Expenses-Post Expenses- differences Audit Audit between IUFR and (As per IUFR) (As per Audited Audited Data Data) Project Implementation Support 15,43,52.000 13.34,86.138.37 (2,08,65,861.63) Institution Building and Social 42,50,02,000 49,63,16.860 7,13,14,860 Empowerment Skill Development & Employment 22,15.000 44,62.334 22,47,334 Promotion Community Investment Support 1.09,49 15,000 1,06,25,67,600 (3,23,47,400) Climate Changes Adaptation 2.28,000 - (2,28,000) Total 1,67,67,12,000 1,69,68,32,932.37 2,01,20,932.37 Add: Fixed assets addition - 86 85,588 86,85,588 Less: Adjustment of fixed assets advances - - outflow of cash 1,67,67,12,000 1,70,55,18,520.37 2,88,06,520.37 Expenses reported in IUFR 1,67,67,12,000 1,67,67,12,000 - Expenses over/(Under) stated in IUFR - (2,88,06,520.37) (2,88,06,520.37) / S Chartered Accounfants RAJASTHAN GRAMEEN AAJEEVIKA VIKAS PARISHAD - RAJASTHAN RURAL LIVELIHOOD PROJECT (Registered Under The Rajasthan Societies Registration Act, 1958) 3rd Floor, RFC Block, Udhyog Bhawan, Tilak Marg, Jaipur Siqnificant Accounting Policies and Notes to Accounts as At 31st March 2016 1. Significant Accounting Policies 1. Basis of preparation of Financial Statements The accompanying financial statements are prepared under the historical cost convention and have been prepared in accordance with the applicable accounting standards issued by the Institute of Chartered Accountants of India. Financial Statements are drawn up on 'Cash Basis'. 2. Fixed Assets Fixed assets are stated at cost of acquisition including taxes, duties, freight and other incidental expenses relating to the acquisition and installation. Capital fund, equivalent to cost of fixed assets purchased during the year is created out of fund received. 3. Intangible Assets Intangible asset consists of computer software and is stated at cost of acquisition/ implementation less accumulated depreciation. It is amortized over a period of 5 years on straight line basis. 4. Depreciation Depreciation on fixed assets is not provided on fixed Assets during the financial year 2015-16. 5. Recognition of Income/ Expenditure i. Funding from the State Government (GoR) is recognized as income to the extent of expenditure incurred and unspent balance is shown under Fund Account from GoR. ii. Livelihood Investment Tranche-1 and Tranche-II released to various Self Help Group (SHG) is accounted for as an expenditure on the release of funds. iii. Interest and other income are accounted for on cash basis. iv. Expenses including on programmes are accounted for on 'cash' basis. AC21dered CoA Notes to Accounts 1. Brief description of 'RGAVP' society Government of Rajasthan (GoR) constituted a society, which was registered in the name of 'Rajasthan Grameen Aajeevika Vikas Parishad' (hereinafter referred to as 'RGAVP') with the Registrar of Societies, Government of Rajasthan under the Rajasthan Societies Registration Act, 1958 vide registration no. 770 Jaipur/2010-11 dated 27th October, 2010. The Society functions under the administrative control of Department of Rural Development and Panchayati Raj. It is mandated to implement the rural livelihoods programs associated with Self Help Group (SHG) based institutional architecture to create financially sustainable and effective institutional platforms of the rural poor, enabling them to increase household income through sustainable livelihood enhancements and improved access to financial and selected public services to build their capacities to deal with the rapidly changing external socio-economic and political world. The society handles various livelihood projects apart from 'RRLP' project. 2. Brief description of 'RRLP' project activities (i) Project Preparation Facility (PPF): Project Preparation Facility (PPF) for the Rajasthan Rural Livelihoods Project (hereinafter referred to as 'RRLP') was carried out by the Government of Rajasthan during the period SLn October, 2009 to 31I flarch, 2011 in terms of 'Advance agreement for the preparation of proposed RRLP project' - project preparation advance no. 0690-0-IN dated 8'h October, 2009 wherein the Project Implementation Plan (PIP) was prepared and submitted to the World Bank for financing. (ii) Proiect Phase: The financing agreement - credit number 4859-TN dated 24" May, 2011 for the 'RRLP' project was entered between International Development Association (IDA) and Government of India for SDR 106,700,000 wherein the expenses upto 88.5% are to be financed out of the said credit facility and the balance by the Government of Rajasthan. Simultaneously, a Project Agreement was entered for the implementation of 'RRLP' project between International Development Association (IDA), Government of Rajasthan and Rajasthan Grameen Aajeevika Vikas Parishad Society. The project is to be carried out during the period from 24," May, 2011 to 3V October, 2016. The objective of project is to enhance economic opportunities, access to basic amenities and participation in community decision making for the poor with a focus on women, marginalized group in 18 targeted districts of Rajasthan namely Banswara, Baran, Bhilwara, Bikaner, Bundi, Chittorgarh, Churu, Dausa, Dholpur, Dungarpur, 3halawar, Karauli, Kota, Pratapgarh, Rajsamand, Sawai Madhopur, Tonk and Udaipur. (ill) Funding Modality for the Proiect: The funds are transferred by 'IDA' to the Government of India, which are then transferred to 'RGAVP' through Government of Rajasthan. Accordingly, the entire funding is accounted for under Fund Account from GoR in the a 2 Vr,MAM Z\\ 3. Other Notes (i) The enclosed financial Statements comprise the accounts of its State Project Management Unit (SPMU) and 18 District Project Management Unit (DPfUs). The financial statements of both SPMU and each of DPM,lUs have been combined on a line-to-line basis by adding the book value of like items of assets, liabilities, income and expenditure. Intra- unit transactions have been eliminated on consolidation. These do not represent the financial statements of 'RGAVP'. (ii) RGAVP is a society where numbers of projects are carried out. As these accounts are of one of the project namely 'RRLP' hence considering the nature of its activities wherein no income is generated which attracts tax, accordingly no provision for tax is considered necessary in the enclosed accounts. (iii) In the opinion of the manageieinl, the Current Assets and Loans & Advances as on 31.03.2016 have a value on realization in the ordinary course of business at least equal to the amount at which they are stated in the Balance Sheet. (iv) Debit/ Credit balances are subject to confirmation/ reconciliation. The impact, if any, subsequent to the reconciliation will be taken in the year the confirmation/ reconciliation is carried out. (v) The staff for the project has been deputed by the Government of Rajasthan. The salary of the deputed staff is charged to the project and applicable statutory compliances such as provision of Employees Provident Fund Act, Employees State Insurance Act, Payment of Bonus Act, Payment of Gratuity Act etc. are complied by the Government of Rajasthan. Further, certain staff for the project has been hired on contractual basis for which the Society has no obligation towards employees benefits except for the remuneration paid accordingly none of the applicable statues thereto as are applicable to employees are applicable to these contractual employees. (vi) The financial statements of the project are drawn on cash basis hence no provisions has been created including for approved audit fees (including out of pocket expenses) of Rs. 9,00,000/- for the year. (vii) Refund of unutilized grant of Rs. 3,04,012/- was received in the year 2013-14 pertaining to erstwhile DPIP project and has been shown under Current Liabilities. This amount shall be returned as and when the amount is claimed. (viii) Advance from NRLP Project of Rs. 1,97,343/- & from NRLM project of Rs. 1,11,20,123/- as on 31-March-2016. (ix) TDS on interest income of Rs. 6,12,000/- was deducted by banks at few DPNUs during the year, shown under the head "Current Assets" in the Balance Sheet and Should be claimed in Income tax return as Refund. (x) Advance to RSLDC (Rajasthan Skill & Livelihoods Development Corporation) of Rs. 21,36,25,600/- as on 31-March-2016, shown under the head "Loan & Advances" in the Balance Sheet. 3 (xi) Advances outstanding from Staff of Rs. 55,44,917/- and from Vendors of Rs.3,61,25,248/-, shown under the "Loans & Advances" in the balance sheet. (xii) The Society is classified as Small and Medium Sized Enterprise (SME) of Level - I entity for the purposes of applicability of Accounting Standards as defined by the Council of the Institute of Chartered Accountants of India. Accordingly, the Society has complied with the Accounting Standards as applicable to a Small and Medium Sized Enterprise. Pursuant to the exemptions/ relaxations applicable to SME of Level - II, Accounting Standard (AS) 3 - Cash Flow Statements and AS 17 - Segment Reporting are not applicable to the Society for the current year. Further, certain exemptions/ relaxation from recognition, measurement and disclosure requirements in terms of Accounting Standard 15- Employee Benefits, Accounting Standard 19 - Leases, Accounting Standard 28 -impairment of Assets and Accounting Standard 29 - Provisions, Contingent Liabilities and Contingent Assets have been extended to the Society for the current year. Accordingly, the Society has disclosed information to the extent applicable in these financial statements pursuant to the above exemptions/ relaxations. (xiii) Surplus funds are parked with the banks on which interest is earned, which is ploughed back to the project through fund account from GoR directly including any miscellaneous income. (xiv) Claims against the Society not acknowledged as debts as at 31" March, 2016: Rs. Nil. (xv) The previous year's figures have been regrouped/ rearranged, wherever considered necessary to make them comparable with the current year figures. For and on behalf of the Rajasthan As per our Report of even date attached Grameen Aajeevika Vikas Parishad For JLN US & Co., Chartered Accountants Firm Reg. No. 101543W / QAcaowihnts~ SIRMOUR MEENA Rajeo Singh Thakur Neeraj Jain Financial Advisor State Mission Director Partner Membership No. 408211 Place: JAIPUR Date: 27th September 2016 4 RAJASTHAN GRAMEEN AAJEEVIKA VIKAS PARISHAD - RAJASTHAN RURAL LIVELIHOOD PROJECT tRegistered Under The Rajastr3n Societies Registration Act. 1958) 3rd Floor. RFC Block Udh,og Bhawan, Tilak Marg. Jaipur Balance Sheet As At 31st March, 2016 LIABILITIES As at 31st marcr.. As at 31st march, ASS ETS As at 31st March, As ar 31st March, 2016 iRs. 2015 (Rs l, 2016 (Rs.i 2015 iRs.i Fund Account from GoR lunspent balancel Fixed Assets iScriedule 'A enclosedi 'Jrirn h 1 'n li :e -i66'.4(.011 . i 90 05 -i3 1. G,r.; 1B,ci ,.f r2.32 '. 55 ' 7 7 71 55 .!r' Funi irt cel tdu:d ruring une ir I000. V'00 00 11000 0'0 '.00 Lit.-:CuJT.ular.d lcorE.:i..r.n , 49.123); 191 '49 i". 7X' 191 4<1 Mi '¶.n41'anéous FiCcL it. 3.714 0) 38 54000 I , Blocti 11.4622 36 i24. "( 0i 36 ?dld Inrr.rfi con ,uia Dan' 1:6.·..107 00 il? 32 459 65 LLil. TranrTr il Irn.:.me B E 'nd're accouni 1648,: 2.132 31 32t, 24 412 381 Current Assets iLis,. r šsIer iry Car.lr1 Funa .: 0r 186.5,585 0 20 5 805 0 -'Csr b_tink i.anr,rc. 35½0.i3i 24 -u6' 16.201 5' C3r. -c b 31Hd 1 43 00 19 240 0 Capital Fund Account E ji i[ncE, v.[ t. btnk 'crcj[a % TO re r . · y,r; -zir l'.:'i- 1-2 D n, t.4.-. 8 4, '1 3 ,3022 14, Q-5 32 o.:-nu.og .alar'cE 124 r04 33 J.l 104 5E.229 36 Cuirrent i:r.,ni -ci i Tr ran:;err :a 'rarr. Fur,,? Cr.-.-.;Trl. a5 iBi 0') 20 '35 IC5 -0 P:.:.n-I Dip -t:.t nr i. 'i.m.n GoP Tr:a:ur. 000 U0 0il 0 Fund.cIn- Tr rs.i 171 ('4.881 0' 30(00 000 '00' iLesi Tr;u¶eré ed r. Ir,-:Onr . E.uendaure åc:uni . r '9, 161 95 4322 2.165 32 2' i 9 n2 2.· 1 2. .' 0 34 3. L. h. 1.6ar.es -,1. 1..-e r:, ..04or 3r '.25 24-..2 --1 27 032 ' Current Liabilities .. ace r'4 erDt, TC 44 1' 00 43 2G.L.1L 0 Scur., Ur.pcs.k. EPID .ndir- 12 - ti 00 9.St, i i i s,:nr, dtprc, 1 .r . n u. St re C.i cir pur, 7 -tric CO0( 4,-K nl- i: 0-o'o P* aDie rc. Sr xc Cb' rt Tr> ..r 400 0'0 40(r 1' P.:'lid. Tr.; m 17Wor,~ ro. pu*.:l'ase of "s.,:r: I il ('(.0 11 511 r, c. iu.:iI,n- i 82 00 .1 1,i.,-Ji *l ··p1l >d.ai.:e niMiJ 1 i,0r.'. i i I 00 ''0.50 I O'.1'0 00 T» Oe,u.o ii SEl. 8 55 -102 2 15., 3 '2 :4..;œ4 O' 83 .)0 0') P; 3Lle ri ,,,-nJ-s 5g,i 14i3,61 t 010 F.-iund ir unur.l:el grn!. .)i 'PiP j1oj4.-r 2.Oll ar 3,0 QO00 i ,a -il. 'ur pitr3kir ki,.ar. iår. ,Pk 4i'.' 00 4380 0 fd 3cc.-r r iNiRLM Projcr[ 1l".. 2 12 00 I 92.4 g00 Schle.rship irom LIC ior !HG 2 16 000 Pa,ole [ SalI 19.64 00 ignilicanI Acccurtir. Pol.-ces ana Notes to Account! Porrning pari oi the Balance Sneet enclosea 5712,86.170.03 4821.36,229.40 5712,86.170.03 4821.36.229 40 For åna cn behali of 1l- Riastinn Grarreer. Aalee.ika Vikas Pari per k .,rt ur é.e. -rearTicih'm FC.r JLN US f Co., s mour meenå Rajee Singn ThciKur tam "-fnnt' a 44.01r il .-. ,s, ,.0-- .rin.:r Place Jailur Dale 2710912016 RAJASTHAN GRAMEErI AAJEEVIKA VIKAS PARISHAD - RAJASTHAN RURAL LIVELIHOOD PROJECT iRegistered Under The Rajasthan Societies Registration Act, 1958) 3rm Floor RFC Block, Udhyog Bhawan, Tilak Marg. Jaipur Income E Expenditure Accoiunt for the vear ended 3 Ist March, 2016 For the year ended For the year ended For the year ended For the year ended EXPENDITURE F t ear ended 3ist March, 2015 INCOME Ist March, 2016 31st March, 2015 31st March, 20:6 (Rs.i .. (R1%.) cRs.j IRs.) Project Implementation Support Tranitr Iro.ri Funo cr.c.ur irur. GR 8 3 932 · 8326.24 432.33 at ir, 4"55 02,02 69 5-1.3.35i 87 C )nrrctuaL Pi menrtE il r, 1 ,3 80 024 00 290.44 225 00 Trali.nc Illoý.sn.-J 50 8 .191 00 c3.43 5-io 0 MaCo.:l E .p-As Emplurci 4.81.40300 7,.4 334 ('3) 'ru.:e E,ppn;cs 14.59.836 00 30.09.461 00 TeIl.pr. 7y.g3.0, 00 1.,60 434 00 Off..: Rent 3-1 97.?t 00 35 70 305.10 Pr.rt. G E ståt-ontri 55.82.647 00 39 83 314 00 '.¯"cg l-. '''D 79,02.24E 00 45 05.61 1.00 Ve..cc gt½.9,r e mantE.'c,- 65,290 00 59 82' '0 Proupp nt r.. *d-.Immu.r 24r..ca tur.,t'3 214,] 44.725 00 -Current account 2 65 - 13 (0 Tr IL.r:.v.an, 50,8, i '3' 43 -3 SJ6 00 PD Account 1000 00,000 00 1000 00 0011 0 Fund in Transit 300 00 000 vij Fund received frce. 3P l'60C 00 000 tir. 1>000 '00 '00 M.ji:s E-pens uErIö$e-i .l 403 Of' '- 7,334.00 Miscelaneous Inc-r 1 63 :41 f 38 540.00 Ofr.:e E .0n:-s -1 53 836 C '0.09. 4t.(0 Interest on savink täÅkb 1r.;.jj11 0- 112 32, 149 85 rtphor.nc ; 8' 0g" 00.0 Salary deductions 0) 0)-:,.:4 R. 78 0052.( 0 45..3 00 TDS 50 r, 1 0 P åns 6 ¶'jnr, 55 82.61r 30 : 83.31-1.00 Security Deposit/E,F r.ndor 2 41 5.)00 i 121. :1 ven,cie Hinn, '9 0 2.46 00 -5.05 ,3' 00 k:r,cic ,rs,r M.nrn" 2.6 «40 02 69 ål- 00 br.r.--ori 6 C r r F.e; 3 84 11 00 1 3; .5>1 0 d.crr.,rnt 32 02.2'6i 00 6 ('9 W4 50 Advance from NRLP Prois-r 1 47 '0) 0'' 55, 343 j ,1i r, i-. .m r 8 j 49 172 o Payabde towards 5.ar-5v sr i si, 5.vhit. i 4o.:·6 ."' 3 ul '.1.n4< 24..59 k'' : uo co Advance from NRJp Pryv.-r 10.. 2 - . 00 5 85 35. 'i1 Ba.- .r ie' to 121 55 2 442 00 Schtorship from 1: '-v H.- rfrri , '0 ¡ 00 Payatle to Emptc.,L , 1 1 - 1' Significant Accounring PjIi:i a.> Nates ta Acco,nc; i.rm.,g part oftheRecelpt an: Paerrents AzzounrecIsed er.r.icr.nmE,j Aaseu-,e Srud • 55 800 f0 Pro-s- m.na :¿ iom l o3 i r '1 '( hrnr 5.' £:m .1 3 22 4 rC Tr, -,,b, C 1 96.71,612 00 5 41.ir.'tL'Ier wvork,.:p 32 448 '10 *.62.3 2.00 Community Investment Support SHG L,v.hhoau ieern.e:ri TrarcIe i 199 55 000.00 632,47 35(.00 ',HG L.'-e.hr-d ir.,e-s[.ien[ Tr)r.circ ii 8305 t2 too 0 4381 66.050.00 VO VRF-CLF Fund 515 50 '0(0 00 Par tnrsri D.z.el.:.pmnr t å ,2.-röc.- Sjpp-,rr rusF, S,C' '300 1)0 Institutional Building & Social Empowerment 'su pr.rr r.) Proiýcr r , I.1n re.å5n T,-,r.. Pfr (s&3:.>. u.ngor PIFT at,22 47 .0 ,34i2,l 42 P 1flounérs.o.1 4>4,82.533 00 431,3.74% Canrrcr..5 P;ns A S5>ar, i 24 19,03C 30 13).29 731 C0a0eted Trselnu n ilor.,n:s s 33.390 X' r.93 555 00 ACCaunta8ts O E.e Ep.n 00.89.593 00 1<6 30 "11 l0 T- l.prone 4.6,301 U0 4,53 614.74 C"'ce 1 P. -5 .3 841 11- 536 165 00 MCdI.;I E .pEnlsei iEmnrwc,-:c:r 9.3.412 00 34 38.'.00 PrrA - b m r.e 3.12.01- or 29 ., CO m-s.: E-De'r 5 '6- 00 *•¿'i_an' _.t,. f/Dlr ' " 1on 8. I8 r.3''.n P 0i Cu, rnrii a W0121-"ar1or. ,2 -- 0.1a6 0g) Ti -_.- 0.1 00 g Cmmurun , P.colrcc PT :o,v E pcr-ri 1#52,4.201 0) 16 210 0' SuDporr to Communir. r..re Pr. 1115- <7Ž ') 8'. '6 V6 9 -C, Cranc, Bui.ræ IEC 0ct.2It.e: :0 9 24) 0) - V, 87(. 00 SM C soc,i burIdinS 641.6 654 0') Skill Develpoment & Employment Promotion 4462 "3-1 00 65 09.830 00 Purr1..a rf Fur '"AId' 86.85.583.00 30 o" 805 00 $5 ar , ded :c'ris ' I 33.28' 90 TDS 24 368 (0 5.87,638 00 Sécur.t, Depc'r EMÉ u.ln.ee 51 ite i, 1. 1Trerr. i 2 21 000 00 .kv n:e to empl-: 44 32 4 653.00 ~60)8 00 .r'n.:e 1a -end,r ;'98 215 00 29 '3.082 ? SPNit Aa, ;n.e A ut 'r U0,.1 i . %prŽr. i. ci 1.00 00 Ad. 3i--s le NRUL Pro-j. t A.l n:tO R'5L[l'7 2136 25 00 CO i, r 4': ru.jo - 50( 10 Clasin, Balance: C ;.h ,.n haila Ib -I 'JO I 43 Olp .r r. c w4 i nc d2'6-T '4 818 ti 31f, 2r ~ Frj .i.oual 000 00 3000 'un I ru Tran:.. i .Egr r. : i .rr 1 I '2 04.8:Ui -0 0300 i 1 J00.00 22182.16.5 38.32 12984.21 789.39 22182,16.538 32 12984.21,789.39 For and onr bc31f or Yme Rijzsman Crarne. A3IEe-ika V,a! Parur .: r -,ur R:,r 01 - J1 lr.-1-. F,kr,.-JLN US t C o Sirm ee alev Singh Tha4tur Fur, arc .' M.r2 r s[ar.- M .sir, [,r-:tr par~fin r Place Jalpur Date 27/09,2016 RAJASTHAN GRAMEEN AAJEEVIKA VIKAS PARISHAD - RAJASTHAN RURAL LIVELIHOOD PROJECT (Registered Under The Rajasthan Societies Registration Act, 1958) 3rd Floor, RFC Block, Udhyog Shawan, Tilak Marg, Jalpur dules to Balance Sheet le- A: FIXED ASSETS DESCRIPTION RATE OF GROSS BLOCK AS AT ADDITIONS (RS.) DELETION/ GROSS BLOCK AS AT DEPRECIATION AS DEPRECIATION FOR TOTAL NET BLOCK AS AT NET BLOCK AS AT 01.04.2015 SALES 31.03.2016 AT 01.04.2015 (Rs.) THE YEAR (Rs.) DEPRECIATION UP TO 31.03.2016 31.03.2015 DEP. (Rs.) (Rs.) (Rs.) 31.03.2016 (Rs,) (Rs.) (Rs.) (%) Upto 180 days More than 180 days uter 60% 47,73,057.00 13,42,580.00 7,19,850.00 - 68,35,487.00 26,84,927.88 26,84,927.88 41,50,559.12 20,88,129.12 Equipmenti 15. 49.11.663.65 27.22.091.00 8 20 571.00 - 84.54,325.65 6,99 525 76 6.99.525.76 77.54,799.89 42,12,137.89 ve & Fiture 104- 56,12.479.90 18.07,935.00 12.72 561.00 86,92.975.90 704 660.47 7,14,660.47 79 8E.315.43 49,07.819.43 e Motor Carl 15*. 5.82 192.00 5.82,192.00 2.24.653.48 - 2,2-1,653.48 3 57.538 52 3,57,538 52 tible (other than ially generated) onware - 14.97.349.00- 14,97.349.00 5.98 9.9.60 5,98.939.60 8.98.409.40 8.98.409.40 rrent years total 173,76,741.55 58,72,60600 28,12,982.00 - 260,62,329.55 49,12,707.19 - 49,12,707.19 211,49,62236 124,64,034.36 *viousyearstotal 153,70,936.55 11,00.210.00 9,05.595.00 173,76,741.55 49,12.707.19 - 49,12.707.19 124,64,034 36 &-;-! 不 Table of Contents SECTION I 1.1 1ntroduction 1.2 Project Background 1.3 Brief Background of the Project 1 -2 1.4 Objectives of the Project 2 1.5 Funding Modalities 3 SECTION II 2.1 Scope of Audit 4-6 2.2 Limitations of Audit 6-7 SECTION III 3.1 Executive Summary of Observations/ Recommendations 8- 11 3.2 Management Letter 12-64 3.3 Annexure ( A to 1 65 - 142 3.4 Action Taken Report & Satisfactory 143 Report for the year 2013-2014 ( Annexure J) 3.5 Action Taken Report & Satisfactory 144 Report for the year 2014-2015 Annexure K AManagenu Latter cfRRLP Proect JLV LS & CO licr 20/ri5-16 CHAR TERED ACCOLUN.-LVES RAJASTHAN GRAMEEN AAJEEVIKA VIKAS PARISHAD (RGAVP), JAIPUR - RAJASTHAN RURAL LIVELIHOOD PROJECT (RRLP) MANAGEMENT LETTER FOR THE YEAR 2015-16 SECTION - I 1.1 INTRODUCTION The audit of Rajasthan Rural Livelihoods Project (hereinafter referred to as 'RRLP'), an International Development Association (hereinafter referred to as 'IDA') assisted project funded in terms of credit no. 4859-INhas been carried out by "JLN US &Co., Chartered Accountants, JAIPUR (hereinafter referred to as 'JLN')"for the year 2015-16. The Ministry of Rural Development and Panchayati Raj, Government of Rajasthan (hereinafter referred to as 'RDPR') is executing the 'RRLP' project through "Rajasthan Grameen Aajeevika Vikas Parishad (hereinafter referred to as 'RGAVP')", a society registered under The Rajasthan Societies Registration Act, 1958. 1.2 PROJECT BACKGROUND Recognizing the need for continued action for promoting livelihoods in the State, Government of Rajasthan through 'RGAVP'is implementing a follow on project (referred to as RRLP) to the District Poverty Initiative Project (DPIP) implemented during the period 2000-2007. The 'RRLP' projects being implemented in 18 districts of Rajasthan, namely Baran, Bhilwara, Bundi, Banswara, Bikaner, Chittorgarh, Churu, Dausa, Dholpur, Dungarpur, Jhalawar, Karoli, Kota, Pratapgarh, SawaiMadhopur, Rajsamand, Tonk and Udaipur over a period of six years. For implementation of 'RRLP' project, an independent society has been set up namely "Rajasthan Grameen Aajeevika Vikas Parishad" which provides overall direction to the project. The society has a three tier structure under Governing Council and Empowered Committee and is headed by a State Mission Director. The program management units have been set up at three levels i.e. State, District and PFT level. The State Project Management Unit (SPMU) has the responsibility for management and implementation of mission strategies. The District Project Management Unit (DPMU) is responsible for the coordination, managing, supervising and supporting the project implementation. The PFT are the primary implementation Unit within the overall project structure. 1.3 BRIEF BACKGROUND OF THE PROJEC Project Name Rajasthan Rural Livelihood Project (RRLP) Man,konent Later etRRLP Poica JLY 0S & CO For theY ear 2015-16 CHAR TERED A CCO UN T.VL TS Project Period Project Preparation Facility: 8t" October 2009 - 31' March 2011 Project Period: 24c" May2011 - 315 October 2016 Implementing Rajasthan Grameen Aajeevika Vikas Agency Parishad(RGAVP) Amount of Financing 106,700,000.00 (expressed in SDR) 1.4 OBJECTIVES OF THE PROJECT The objective of Rajasthan Rural Livelihood Project (RRLP) is to enhance the economic opportunities, access to basic amenities and participation in community decision making for the poor, with a focus on women and marginalized groups in 18 targeted districts of Rajasthan. The objective is to be achieved through support under five broad components as detailed under: (i) Institution Building and Social Empowerment The objective of this component is to help the poor mobilize themselves into Self Help Groups (SGHs) and gradually develop their own capacity to initiate and expand sustainable livelihood activities. (ii) Community Investment Support The objective of this component is to support asset creation of SHGs and their federations and identify and support innovative approaches to improve the livelihood of the rural poor. (iii) Skills Development and Employment Promotion The objective of this component is to support beneficiaries to capture new employment opportunities through the establishment of a structured mechanism for skill development and job creation. (iv) Climate Chanqe Adaptation The objective of this component is to develop and implement drought adaptation mechanisms and institutional models, at the state, district, and local level, for a more effective delivery of assistance to drought-affected communities through improved coordination and leveraging programs, currently delivered by the Government of Rajasthan. (v) Project Implementation Support. 2 ilanagment Lw-rir of RRLP Pt oict JLINI US & CO Fori;åc ,ar 2O5-lo CHR TERED ACCOUNTANTS 1.5 FUNDING MODALITIES The flow of funds is depicted through a flow chart as given below: International Development Association Government of India Government of Rajasthan -4 RGAVP 3 Afamgemyen Ler ofRRLP Prkect .1N US & CO For ie i ar 201-16 CILIRTERED ACCOITiT,L-%TS SECTION - II 2.1 SCOPE OF AUDIT IL To ensure that World Bank receives adequate, independent, professional audit assurance that the proceeds of the credit were used for the purposes intended that the PFS are free from material misstatement, and the terms of the legal agreements were complied with in all material respects. -i The key objectives of the Project's external audit are to give an opinion whether: * The PFS give a true and fair view of the financial position of the Project at the end of the period under audit, and of the sources and applications (including expenditure) of project funds for that period; * The Project funds were utilized for the purposes for which they were provided; * Expenditures are eligible for financing under the Project and these were exclusively financed through the Project funds and no other sources of funds have been received by RRLP for incurring these expenditures; * Expenditure reported in the Interim Unaudited Financial Reports (IUFR) are in agreement with the books of account and the 1UFRs can be relied upon to support applications for withdrawal of Credit, and adequate documentation has been maintained to support these claims; * Procurement has been carried by RRLP in line with the agreed procedures as detailed in the Project legal agreements and the Procurement Manual; and * The Project has an adequate internal control system (including its continuing implementation and effectiveness) and adheres to the provisions of the project legal agreements, the Financial Management, Procurement and Operations Manual in all material aspects. 4- The Project's books of accounts provides the basis for preparation of the PFS and are established to reflect the financial transactions in respect of the project as maintained by the project implementing agency, RGAVP at the State Project Management Unit (SPMU), District Project Management Units (DPMU) and Project Facilitation Teams (PFT). Al- The audit has been carried out in accordance with the Standards of Auditing issued by the Institute of Chartered Accountants of India (ICAI). Accordingly we had considered the materia 4 9 ALiagemuer L-tter ofRRLP Pic'eCt JLY US & CO For ih,Yar 2015-!6 CHAR TEREDA CCON TAN 1S planning and performing the audit to reduce the risk to an acceptable level that is consistent with the objectives of the audit. Whereas the primary responsibility for the prevention and detection of fraud and error or ensuring that the project funds are used for purposes as required in the legal agreements, rests with both those charged with governance and the management of RGAVP, in planning and performing the audit procedures and evaluating and reporting the results thereof to reduce the audit risk to an acceptably low level, we had considered the risks of material misstatements in the financial statements resulting from fraud and error, as required by Standard on Auditing 240: The Auditor's Responsibilities to consider Fraud and Error in an Audit of Financial Statements issued by the ICAI. Expenditure is incurred against the funds released by the Government of Rajasthan, which is received from the World Bank through Government of India covering the Project cost. A quarterly Interim Unaudited Financial Report (IUFR) based on actual amounts spent under various interventions is sent to Government of India and the World Bank. The scope of the audit covers such applied tests of accounting records, internal checks and control and other necessary audit of the accounts as per general principles and standard of audits of the Institute of Chartered Accountant of India (ICAI). Whereas conducting the Audit, attention was given to the following: * Funds have been used in accordance with the condition of the relevant financial norms and financial regulations with due attention to economy and efficiency, and only for the purpose for which the financing was provided. * Generally accepted accounting principles are followed by all accounting centers under RRLP in a consistent manner. * Goods, works and services financed have been procured in accordance with relevant provisions of the procurement procedure prescribed for the purpose. Proper documents, namely, purchase orders, tender documents, invoices, vouchers, receipts, pay bills, TA bills etc. are maintained and linked to the transactions and retained till the end of the project. * All necessary supporting documents, records and accounts have been kept in respect of all project transactions reported through the IUFR. Clear linkages exist between books of accounts and reports presented to the Government of Rajasthan and the World Bank. * The expenditures claimed through IUFRs are eligible within the legal agreements and the extent to which the IUFRs can be relied upon as a basis for reimbursement. Where ineligible expenditures were identified as having been i in Alanagonea Leu.r ofRRLP Pr-ja JLY'L!S & CO For me. var 201.5-16 CHARTERED ACCO&WTANTS withdrawal applications and reimbursed against, these have been specifically reported by us. * Expenditure incurred under RRLP project is strictly in accordance with the financial norms or any other clarifications issued from time to time. * An assessment of the adequacy of the project financial management systems, including internal controls including the aspects such as adequacy and effectiveness of accounting, financial and operational controls, and any need for revision; level of compliance with established policies, plans and procedures; reliability of accounting systems, data and financial reports; physical verification and reconciliation procedures; methods of remedying weak control or creating controls in areas in where they are lacking. * Separate agency was appointed to conduct the internal audit of RRLP project under the defined terms of reference. The internal audit reports to the extent made available were reviewed by us however the compliances there against have not been furnished and also these reports were not reviewed appropriately by the Project management/ committee as stipulated in Finance manual. This has been appropriately reported by us in the Management Letter. * The reconciliation of Bank Statements and review and follow up of old outstanding/unusual entries was undertaken by us. * Status of audit compliance of previous audit objections raised was verified and the observations still persisting have been included by us under Action Taken Report section, which has been prepared on exceptional reporting principles. 2.2 Limitations of Audit Limitations of 'JLN US & CO.' in carrying out the assignment as per scope of work are as under: .4 'JLN US & CO.' has restricted the scope of work to 'Terms of Reference' only. 4- 'JLN US & CO.' has undertaken the audit in accordance with generally auditing standards, guidelines issued by Institute of Chartered Accountants of India. 4& In performing review and verification, 'JLN US & CO.' has relied entirely on: * Financial and expenditure report/ details provided by Management. r,omd 6 14CCOWU I9 A lanagement Lier of RRLP Prictw LAN US& CO Fo' iEar2I0/5-I6 CHAR TERED ACCOUNTANTS * Financial information provided by the concerned project officials. * Other information, schedules, reports and explanations as given to us during and in connection with our audit. * Report includes comments on those accounting issues/ accounting policies, which are material and are not in accordance with the applicable Generally Accepted Accounting Principles (GAAP) generally acceptable in India. * 'JLN US & CO.' has assumed genuineness of all the documents and signatures thereon as if they were originals and also that the copies confirm to the originals. * Transactions and events which are not recorded and which were not disclosed to '3LN US & CO.' may not have been identified in the procedure. 4. The working papers prepared in conjunction with the work are the property of the firm, constitute confidential and proprietary information and will be retained by 'JLN US & CO,' in accordance with Firm's internal policies and procedures. IL 'JLN US & CO.' has no responsibility to update the report for events and circumstances occurring after the date of report. .4 The draft observations for each DPMUs and SPMU covered by us was circulated to the concerned office/s against which the response to the extent furnished have been considered by us and incorporated in the management letter against each observations. In case response has not been furnished then the said fact has been reported against each observation in the Management Letter. 4. This report is for the financial year 2015-16 and is confidential being for use only to which it is issued. It must not be quoted, cited, copied, disclosed or circulated, or referred to in correspondence or discussion with any other person or made public except to a person to whom it is issued. 7 rnagmetent Letter of RRLP Project ft N Us & Co. r the year 2o;-i6 Chartered Accountants SECTION - III Executive Summary of Observations/ Recommendations Risk S. No. Observations/ Recommendations Para Reference of ._ _ _ _Management Letter High 1 a) Non-compliance of provisions of Tax deducted at Source (TDS) was observed due to A.2.1 , A.2.2, A.2.3 , non deduction/Short deduction of Rs. 32,369/- and TDS deducted but not deposited of A.2.4 Rs. 33,790/-. On page 15-18 b) TDS of Rs. 11,36,232/- was deposited after due date at few DPMUs. c) TDS returns were filed after due date at few DPMUs. To avoid interest or penalty under income tax act 1961 , TDS challans and TDS returns should be submitted before due date. 2 1) Non-compliance regarding statutory dues was observed due to non deposit/Short A.3.1 on page no. 19 deposit of Rs. 2,356/- for New Pension Scheme (NPS) and Rs. 46,707/- for Patrkar Kalyan Kosh (PKK). 2) Salary deduction of Rs. 80,875/- was outstanding from the previous year 2014- 2015 which was not deposited at Banswara DPMU. To avoid interest or penalty, statutory dues should be paid before due date. 3 Following discrepancies were observed in respect of Utthan Sansthans (CDOs): A.9.1, A.9.2 on page no 50-61 Compliance of provisions/ criteria stipulated in Community Operational Manual (COM) is strictly ensured prior to release of Tranche and accountability of concerned officials be fixed. 8 O) anagement Letter of RRLP Project ILN US& CO. .r the year 2ars-,6 Chartered Accountants * Non-receipt of Utilization certification from SHGs for utilization of Tranche-I released. * Grading of SHGs was done incorrectly by CDO, which was not verified by DPMU/ PFT in various districts. * Non follow-up of laid down criteria for Co-opted SHGs. * Non-holding of prescribed no. of meetings by SHGs prior to release of Tranche. * Tranche be released only after ensuring/ proper verification of requisite details and documents required as per Community Operational Manual (COM). * Monitoring mechanism be put in place to ensure that funds given to SHGs are utilized for the purpose as stipulated in the agreement. * As per Community Operational Manual (COM), Tranche -I should be issued on the completion of 3 months from the date of formation of SHG. Tranche - I issued in few SHG before stipulated time period. * As per Community Operational Manual (COM), Tranche -Il should be issued on the completion of 6 months from the date of formation of SHG. Tranche - II issued in few SHG before stipulated time period. * Non disbursement of any Tranche even after lapse of substantial time period from the formation of SHG by DPMU. * Delay Disbursement of Tranche - I even after lapse of substantial time period from the date of formation of SHG. * Delay Disbursement of Tranche - II even after lapse of substantial time period from the date of formation of SHG. ., I 9* anagemenrt Letter ol RRLP Project .L N US& CO. kr the year Zoz5-t6 Chartered Accounmants Medium 1 Following discrepancies were observed in respect of fixed assets held for the project: A.1.1, A.1.2 page no 12-14 * Summary of fixed assets register was not drawn at the year-end, then balances could not be reconciled with 'Tally' balance. * Physical verification of assets worth Rs 33,38,721/- at listed DPMUs was not carried out during the year 2015-16 or subsequently. 2 Following discrepancies were observed in respect of advance given:- A.4.1, A4.2 page no 21-24 * Interest on advances of Rs. 4,55,690/- should be recovered from respective staff. * During the year other advances of Rs. 2,28,53,603/- was given for which conditions as per MOUs were not fulfilled. 3 Following discrepancies were observed in respect of procurement:- A.8 page no 47-49 * Procurement procedure was not followed properly. * Contact No. & Address was not found in few quotations. * Fixed assets of Rs. 91,762/- and Rs.1,10,836/- purchased without quotations at BHILWARA and DUNGARPUR DPMUs respectively. 4 TDS of Rs. 76,997/- was deducted on interest income received from banks and not A.2.5 on page no.18 considered in books. 5 System of processing of vouchers prior to accounting be strengthened in view of A.5, A 5.1 on page no following:- 1025-44 anagement Letter of RRL P Project ILN US& CO. br the year Zo5-i6 chartered Accountants * No proper supporting bills were available for Rs. 89,42,183/- * Rs 1,12,170/- excess paid for various expenses like TA , DA, Training and other expenses. which should be recovered or adjusted in forthcoming bills. Low I Following discrepancies were observed in respect of attendance, leave records and A.10.1, A.10.2 on salary paid to the project staff / Contractual Staff: page no 62 * Non-updation of attendance register and non-availability of application for leaves. * In or Out Time not mentioned in attendance register. * Attendance Register not maintained properly. 2 Differences were observed in respect of opening balances. A.10.3 on page no. 63 3 Few discrepancies were observed in respect of Tally system. A.3.2 on page no.19- 20 and A.7.1 on page no. 46 4 Few discrepancies were observed in respect of Cash book. A.6.1 on page no. 45 5 General observations were found at various DPMUs. A.11 on page no.64 II 11 ~ Ia anafemetr Leuter of RRt P Project JLN US & Co. or the year 205-t6 Charrered.4ccounants MANAGAMENT LETTER OF RAJASTHAN GRAMEEN AAJEEVIKA VIKAS PARISHAD (RGAVP) FOR RAJASTHAN RURAL LIVELIHOOD PROJECT (RRLP) FOR THE YEAR 2015-16 Observations Risk Recommendation GENERAL OBSERVATIONS AT DPMUs and SPMU L FIXED ASSETS 1 1) Fixed Assets Register (FAR) is maintained manually. However the summary of FAR is not drawn to Med * Summary of reconcile the assets with book (Tally) due to which all the assets are recorded correctly in FAR could not ium fixed assets be verified, register is drawn 2) Depreciation is not charged for the year 2015-16. at the year end to reconcile its 3) Fixed assets of Rs. 86.85/- lack were purchased during the year 2015-16. However the physical balance with verification of assets was not carried out during year 2015-16 or subsequently at listed centers. Then 'Tally'. fixed assets of Rs.33.38/- lakh were not verified. - * Depreciation Location Value of assets as on De 31.03.2016 (Rs.) chargd on 1 SPMU 11,00,122/- charged on 2 KOTA 1,79,287/- assets. 3 JHALAWAR 2,89,636/- 4 BARAN 4,58,020/- vePhyical 5 KAROLI 51,100/- verification 6 JAIPUR 7,750/- should be 7 CHITTORGARH 2,96,911/- carried on 8 RA3SAMAND 5,19,186/- regular 9 SAWAIMADHOPUR 73,430/- intervals. 10 UDAIPUR 3,63,279/- Total 33,38,721/- 12 nagement letter of RRLP Project JL N iS & Ca r the year 2os5-6 Chartered A crounrants 2 We have observed few discrepancies regarding Fixed Assets or Stock Register at following DPMUs. med * Authorized ium Person should S.No. DPMUs Observation sign the stock / 1. Sawai- * We have observed that in Stock Register, total Pen Drives were 7 out of them Fixed Assets Madhopur 3 Pen-Drives were issued. On physical verification, remaining 4 Pen-Drives Register. were not found. * Temporary Stock Register was not maintained properly. Stock register should be * V.No. 174/01-09-15, Expenses regarding Water Motor of Rs. 3,500/- was not maintained in recorded in fixed assets register. proper format 2. Tonk * Following assets were not recorded in Stock Register. and entries were made on real time basis. S.N. V.No./ NAME OF NAME OF AMOUNT Date SUPPLIERS ITEM IN RS. Fixed assets purchase should M/S Ashok general Blanket be booked as 436/ store ( 20x965/-) fixed assets 21-12-15 instead of M/s Ram shyam Dar booked under kasida center (8x490/-) the heads of M/S ashok general Blanket expenses. 2 440/ store ( 20x965/-) 3-12-15 M Proper Coding M/s Ram shyam Dai on assets should be done and 3 475/ M/S ashok general Blanket 1,4/ nr hudb 16-12-15 store (16x965/-) 1544/-einshudb respective FTotal 61,88 0/- register. 13 R* F dnagement Letter of RRLP Project ILNA US& Co. Pr the year 2oi5-s6 Chartered.4ccountants 3. SPMU * Coding on assets was not carried out. * Fixed Assets issued to various departments without seal & signature of receiver. * We found that six registers were maintained but entries of assets were not done in respective registers. * We observed that there have several items like Mouse, LAN Cable, LED Blubs & Tube lights which were recorded in Permanent Stock register instead of temporary register. 4. RAI-SAMAND * Stock Register was not maintained properly. Signature of receiver was not done at the time of issue of assets. * Codification on assets was not done. 5. BANSWARA * FAR was not maintained properly. * Register was not updated at the time of receiving or issuing the assets. 6. DUNGARPUR Assets were not recorded properly in FAR at the time of issue. Running stocks are kept in hall without any security. 7. PRATAPGARH Fixed assets register was not maintained properly. Computer table purchased as on 15/3/15 whereas entered in FAR after 02/09/2015. 14 magement Letter o RRLP Project IL N US & CO. r the year 2o,-16 Chartered .4ccountants t TAX DEDUCTED AT SOURCE (TDS) 1 NON DEDUCTION OF TDS:- high TDS of Rs. 32,369/- should be AMOUNT TDS deposited along DPMUS LEDGER NAME V.NO./DATE (RS) AMOUNT dithsiter o (RS) MOUNTwith interest to Chittra painters 100/25-05-15 79,120.00 791.00 ensure legal BHILWARA Radhey radhey vatika 101/25-05-15 1,45,000.00 1,450.00 compliance and its Sanskriti travels 120/17-06-15 93,315.00 933.00 recovery/adjustme Satish pareek 590/09-02-16 1,90,800.00 1,908.00 nt be made from CHITTORGARH Vaibhav enterprise 113/03-11-15 38,610.00 772.00 the respective CHURU Govindram sharma 52/29-04-15 800.00 16.00 vendor. Govindram sharma 287/22-07-15 5,600.00 112.00 PRP Honorarium 66/12.09.15 45,297.00 905.00 PRP Honorarium 77/30.09.15 47,600.00 952.00 PRATAPGARH PRP Honorarium 92/03.11.15 42,993.00 860.00 PRP Honorarium 109/10.12.15 46,410.00 928.00 PRP Honorarium 136/18.01.16 57,602.00 1,152.00 JAIPUR Raisam 16/05-06-15 10,44,976.00 20,899.52 RAJSAMAND Tripathi networking 188/19-06-15 34,500.00 690.00 TOTAL 32,368.52 ? LATE DEPOSIT OF TDS :- high * TDS should be deposited with We have observed That TDS was Deposited after due date at following DPMUS : interest in case DEPOSIT DELAY of delay deposit. DPMUS V.NO./DATE AMUTDUE DATE DT NDY (RS) DATE IN DAYS 5/02-04-15 474.00 7-05-15 14-05-15 42 * TDS should be CHURU 07/02-04-15 3,246.00 7-05-15 14-05-15 42 deposited on or 11/13-04-15 80.00 7-05-15 14-05-15 31 before due date. 15 uPbnU.,.n- anagemenr Letter ol RRL P Project JL N uS& Co. -r the year 2015-16 Chartered A ccoumtants 25/20-04-15 1,032.00 7-05-15 14-05-15 24 36/20-04-15 639.00 7-05-15 14-05-15 24 37/20-04-15 1,278.00 7-05-15 14-05-15 24 51/29-04-15 475.00 7-05-15 14-05-15 15 52/29-04-15 351.00 7-05-15 14-05-15 15 55/01-05-15 474.00 7-06-15 10-06-15 40 71/07-05-15 3,944.00 7-06-15 10-06-15 34 73/07-05-15 1,273.00 7-06-15 10-06-15 34 93/11-05-15 714.00 7-06-15 10-06-15 30 103/14-05-15 1,032.00 7-06-15 10-06-15 27 159/27-05-15 1,657.00 7-06-15 10-06-15 14 1084/01-01-16 466.00 7-02-16 10-02-16 40 1085/01-01-16 931.00 7-02-16 10-02-16 40 1086/01-01-16 79.00 7-02-16 10-02-16 40 1090/05-01-16 635.00 7-02-16 10-02-16 36 1110/05-01-16 4,492.00 7-02-16 10-02-16 36 1111/05-01-16 127.00 7-02-16 10-02-16 36 1135/21-01-16 778.00 7-02-16 10-02-16 20 1140/21-01-16 607.00 7-02-16 10-02-16 20 1141/21-01-16 2,798.00 7-02-16 10-02-16 20 1144/21-01-16 155.00 7-02-16 10-02-16 20 1145/21-01-16 609.00 7-02-16 10-02-16 20 1156/08-02-16 425.00 7-03-16 16-03-16 37 1162/08-02-16 512.00 7-03-16 16-03-16 37 1163/08-02-16 79.00 7-03-16 16-03-16 37 1213/16-02-16 2,798.00 7-03-16 16-03-16 29 1235/19-02-16 648.00 7-03-16 16-03-16 26 1236/19-02-16 910.00 7-03-16 16-03-16 26 1278125-02-16 137.00 7-03-16 16-03-16 20 red 16 anagemenr Letter ot RRI P Project JLN US& CO. Pr the year 2oi5-i6 Chdrtered Accountants 1279/25-02-16 1,464.00 7-03-16 16-03-16 20 1282/29-02-16 794.00 7-03-16 16-03-16 16 1292/29-02-16 449.00 7-03-16 16-03-16 16 1296/29-02-16 3,068.00 7-03-16 16-03-16 16 40/09-07-15 272.00 07-08-15 19-08-15 11 PRATAPGARH 62/28-08-15 7,766.00 07-09-15 09-09-15 2 28-08-15 3,162.00 07-09-15 09-09-15 2 148/13-02-16 918.00 07-02-16 10-02-16 3 11-06-15 21,444.00 07-06-15 11-06-15 4 11-06-15 94,282.00 07-06-15 11-06-15 4 SPMU 18-02-16 29,251.00 07-02-15 18-02-16 11 18-02-16 1,28,963.00 07-02-15 18-02-16 11 13-04-16 6,78,758.00 07-04-16 13-04-16 6 13-04-16 1,27,646.00 07-04-16 13-04-16 6 UDAIPUR 11-02-16 4,140.00 07-02-16 11-02-16 4 TOTAL 11,36,232.00 3 TDS DEDCUTED BUT NOT DEPOSITED:- high TDS of Rs 33,790/- with interest should We have observed that TDS was deducted but not Deposited at Banswara DPMU :-be deposit as earliest. DPMUs Name of TDS Deposit Outstanding as on Ledger for Amount Amount 31-03-16 TDS sections (Rs) (Rs) (Rs) BANSWARA 194 C 16,290.00 NIL 16,290.00 194.3 17,500.00 NIL 17,500.00 TOTAL 33,790.00 w iuntar eet 17 nagement Letter of RRLP Project JLN US & CO. r the year 205-z6 Chartered Accotmrans 4 DELAY IN FILLING OF RETURNS :- high TDS return should file on time to We have observed that TDS RETURN was submitted after due date at KOTA DPMU :- ensure its legal compliance & avoid penalty provisions. DPMUs Form No. Due Date Filling Date Delay in days KOTA 26Q 31-07-15 08-08-15 08 Days KOTA 26Q 31-01-16 08-02-16 08 Days 5 TDS ON INCOME:- med Tds on bank ium interest should be We have observed that TDS was deducted on interest income received from banks But not considered in considered in books of accounts at following DPMUs:- books of accounts. S.NO. DPMUs TDS AMOUNT DEDUCTED REMARK BY BANK Neither recorded in books nor 1. BARAN 64,510/- clie. s eud claimed as refund. Neither recorded in books nor 2 KOT 12,87/-claimed as refund. Total Rs. 76,997/- 1 8 rErI 'anagemenr Letter ot RRLP Projecr ILN 11 & CO. jr the year 2o#5-n6 Chiartered Accountants 3 STATUTORY DUES REGARDING SALARY DEDUCTION 1 FOLLOWING DEDUCTIONS NOT DEPOSITED:- high Dues against salary deductions be We have observed that statutory deductions were outstanding as on 31-03-2016 but not deposited on time deposited with the at following DPMUs :-concerned authority along DEDUCTIONS CHURU SPMU BANSWARA with interest/ penalty to ensure NPS 2,356.00 legal compliance and in future PKK (Patrakar Kalyan 46,707.00 statutory dues Kosh) should be deposited within Salary Deduction --- ---- 80,874.53 depdate. due date. 2 SALARY DEDUCTIONS OF EMPLOYEES. Low Outstanding amount of salary At DUNGARPUR DPMU, Ledger of salary deduction shows "NIL" liabilities outstanding as on 31st deduction should March 2016 whereas individual balance of deduction shows Debit or Credit values. Details are as be deposit at follows. earliest in S.No. Name of Deduction Closing Balance as on respective 31-03-16 department for the 1. CPF 210.00 CR benefit of 2. GPF 32028.00 DR employees. 3. PERSONAL LOAN 210.00 DR 4. RPMF 7150.00 CR 5. SI 11861.00 CR 6. ISI LOAN 14656.00 CRL 1 7. UNION FEE 1639.00 DR CatadV- 19 A anagrment Letter of RRLP Project jz N Us & Co. r the year 2a5ith Chartered Accountants * At UDAIPUR DPMU, Ledger of salary deduction shows opening balances of "Rs 17,701/- (DR)", which was not deposited. * At UDAIPUR DPMU we have observed that deductions from salary deposited correctly but in tally stytem following ledgers related to "salary deduction" showing debit or credit balances which shows wrong accounting in tally have been done :- S.No. Name of Deduction Closing Balance as on 31- 03-16 1. CPF 45768.00 CR 2. GPF 76574.00 CR 3. GPF LOAN 7800.00 DR 4. INCOME TAX 3108.00 CR 5. LIC 21734.00 DR 6. NPS 14513.00 DR 7. OTHER BANK 33087.00 DR 8. OTHER RFC DEDUCTION 44993.00 DR 9. RPMF 925.00 CR 10. SI 900.00 CR 11. SI LOAN 17848.00 DR 2 0er.:- anagement Letter of R RL P Project 'L N US & CO. or the year 205-6 Chartered Accounrans t ADVANCES:- 1 ADVACES TO STAFF :- Med Advance should be ium refunded/ adjusted As per clause no 5.22 of HR manual, if advance given to staff is not adjusted within 1 month then with interest of Rs interest @18% p.a. is to be charged from concerned employee on advance amount. On verification it was observed that advance given to staff was not adjusted within 1 month and interest was not 4t55u690/- tin charged from employees. Interest calculation has been done after considering the eligible limit to respective staff/Designation. period to facilitate its adjustment timely. Interest amount to be recovered on advances at following DPMUs. (ANNEXURE - A) S.NO. DPMU NAME AMOUNT(Rs) 1. BANSWARA 15,859.44/- 2. BARAN 15,288.66/- 3. BHILWARA 14,894.15/- 4. BIKANER 2,929.69/- 5. BUNDI 1,112.05/- 6. DUNGARPUR 2,01,260.09/- 7. JHALWAR 34,185.34/- 8. PRATAPGARH 3,925.48/- 9. SAWAI MADHOPUR 5,290.27/- 10. TONK 37,957.92/- 11. UDAIPUR 32,579.52/- 12. CHURU 10,247.94/- 13. DAUSA 2,840.55/- 14. DHOLPUR 690.41/- 15. JAIPUR 2,387.34/- 16. KOTA 21,007.85/- 17. RAISAMAND 41,930.75/- 18. KARAULT 11,303.01/- TOTAL RECOVERY 4,55,690.48/- CCOUntintg 21 '/ anagement Letter ol R RL P Project fLN US& CO. r the year 2oY5-0 ChAriered A ccountants 2 OTHER ADVANCES:m med * Provision for ium expense should We have observed that advances given to personnel or institutions without fulfilling conditions as per MOUs be made for at Dholpur DPMU. advances of Rs. 2,28,53,603.00 DPMUS Period Name Amount Observation or Date (Rs) * Progress report DHOLPUR 30-06-15 Professional 72,00,000.00 Dated 15/12/2014, as per Order No.856 an should be assistant for advance of Rs. 42 Lakh was given but verified by development vouchers of Rs. 23.07 lakh was submitted higher authority. action (PRADHAN) as on 23/06/15 which was only 52.92% of advances and another advance as on * Payments 30/06/15 of Rs. 30 Lakh was given also. should be made as per MOU According to term no. 3 of MOU ter and Second installment should be given conditions. after submitting 60% UC of Pre- advance. Hence term no. 3 of MOU was not fulfilled. 20-10-15 Professional 37,00,000.00 Dated 30/06/2015, as per Order No.155 an assistant for advance of Rs. 30 Lakh was given but development vouchers were not submitted and another action (PRADHAN) advance as on 20/10/15 of Rs. 7 Lakh was given also. According to term no. 3 of MOU Second installment should be given after submitting 60% UC of Pre- advance. Hence term no. 3 of MOU was not fulfilled. 20-10-15 Saheli Samiti 46,00,000.00 Dated 30/06/2015, as per Order No.155 an Dholpur. advance of Rs. 10 Lakh was given but vouchers were not submitted and another U advances of Rs. 11 Lakh as on 20/10/2015 r ed and Rs. 25 lakh 24/11/2015 were given 2 4cou o 22 anagement Letter o RRLP Project jL N US & CO 0r he year z15-16 Chartered Accountants also. According to term no. 3 of MOU Second installment should be given, after submitting 60% UC of Pre- advance. Hence term no. 3 of MOU was not fulfilled. 20-10-15 SANGH FOR 30,00,000.00 Dated 30/06/2015, as per Order No.155 an EMPOWERMENT advance of Rs. 10 Lakh was given but LIVELIHOOD vouchers were not submitted and another RGAVP advance of Rs. 20 Lakh as on 20/10/2015 SARMATHURA was given also. According to term no. 3 of MOU Second installment should be given, after submitting 60% UC of Pre- advance. Hence term no. 3 of MOU was not fulfilled. 24-11-15 "SAHELI SAMITI 40,00,000.00 Dated 20/10/2015, as per Order No.348 an Bari" advance of Rs. 20 Lakh was given but vouchers were not submitted and another advance of Rs. 20 Lakh as on 24/11/2015 was given also. According to term no. 3 of MOU Second installment should be given after submitting 60% UC of Pre- advance. Hence term no. 3 of MOU was not fulfilled. KOTA 29-09-15 RADHE SHYAM 30,000.00 V.No. 368 advances given without any PANKAJ application for Churu immersion. 23 inagement Letter of RRLP Project JLN US& CO. r the year fos5-s6 Chartered Accountants 29-05-15 KANIKA SINGH 5,000.00 V.No. 106, advance amount given (YP) without any application. 16-09-15 ISHWAR SHRINGI 40,000.00 V.No. 346, Rs. 40,000/- was given against application of Rs. 22000/- as a result excess advance of Rs. 18,000/- paid to him. 24-08-15 RADHE SHYAM 50,000.00 V.No. 312/24-08-15, application made PANKAJ only Rs.49,000/- but given Rs.50,000/- as a result excess advance of Rs. 1,000/-paid to him. 22-09-15 A31T JAIN 60,000.00 Advance was given without application by him. TONK 29-05-15 HANUMAN 80,000.00 Office order was only Rs. 50,000/- PRASAD YADAV whereas advance paid of Rs. 80,000/- therefore excess payment of Rs. 30,000/- paid without sanction order. BANS- --- NRLP 55,343.00 Opening balance of "Advance from WARA NRLP" was not adjusted during the year. --- RSLDC 33,260.00 Opening balance of "RSLDC" was not adjusted against expenses during the year. TOTAL 2,28,53,603/- 24 ynagement I etter of RRLP Project J1 N IS & cO. r the year 2w-6 Chartered A rcountants i OBSERVATIONS REGARDING EXPENSES/VOUCHING:- med * All DPMUs ium vouchers of Rs. We have observed that Vouchers were not properly maintained & serially arranged. Few vouchers were not 89,42,183/- are stamped as "Paid & Cancelled". In few cases, Vouchers were found without proper supporting bills or made without progress/ Work done report. Authority signature was not found on few vouchers. follow strengthened Following discrepancies were observed in Vouchers/supporting bills. process. S. DPMUs V.NO/DATE AMOUNT OBSERVATION System of No. (Rs) processing of . BHILWARA 151/16-07-15 940.00 Payments made to Mr. Rajesh Chaturvedi for travelling vouchers should without affixing tickets. be strengthened and payment 233/07-08-15 34,400.00 Payment made to active women without work done should be report. released after receipt of proper 235/07-08-15 1,100.00 Payment made to Smt. Nassem Bano & Smt. Rekha supporting, work Triphati for accident claim & medical bills without done report and producing original bills. authority verification. 238/07-08-15 1,920.00 Payment made to Mr. Vinod kumar & Mr. Maheveer pandya for travelling and food without supportive bills. 104/25-05-15 25,758.00 Payment made to Mr. Surencaer Prajapat (PFT), regardincs TA & DA bills, we could not verified the bills due to arrival or departure time was not mentioned. --- 20,400.00 *Payment made to M/s UMESH GARG (RITIKA TOURIST) for vehicle hiring for the month of May- 15 of Rs. 20,400/-. As per circular Vehicle Hiring expenses allowed maximum of Rs. 10,000/- per month. pandye 21,500 K.M was allowed for 10 months as per 25 oM.Srne rjpt(F) anag-menx Leter or RRLP Project JL N US & Co. ,r the year 2cy5-16 Chartered Accounrants agreement made in the month of june 2015 with Mr. Umesh garg but actul vehicle running was 28,340 K.M. No special permission was taken for extra 6840 k. m. (28,340-21,500) 2. BIKANER 15/05-10-15 5,400.00 Advance given to Mr. Thomos Chandy of Rs. 15,000/-, in which adjustment was made of Rs. 5,400/-, without proper supporting & signature of authorised person. 3. CHITTOR- 82/30-09-15 60,800.00 No bills were available for GAS Connections taken from GARH M/s RA3DEEP GAS AGENCY and M/s INDIAN GAS SERVICE. 94/15-10-15 23,655.00 Payment was made to BPM of BHESRODGARH & BARISADARI but there was no attendance sheet & work done report available with voucher. 116/03-11-15 10,17,132.00 Payment was made to RBK regarding remuneration, we could not verify the expenses due to non availability of attendance sheet and work done report. 9/22-04-15 2,276.00 Telephone bill of Rs 2235/-, deposited after due date which result penalty of Rs.41/-. Bills should be deposited before due date. 195/08-02-16 785.00 Electricity bill of Rs.756/- deposited after due date which result a penalty of Rs 29/-. Bills should be deposited before due date. 4. CHURU 193/04-06-15 5,982.00 We have observed difference in TA claimed by CRP members for same pickup point to drop point given as follows 26 inagement Letter ol RRZ P Project JL N us & C. r the year 2os5-16 Chartered Accountants NAME VILLAGE DESIGNA CLUSTER FARE TION CHANDRAVATI DHA. C.R.P. SATDA 100 DEVI CCHARNAN MOHANT DHA' C.R.P. SATDA 200 CCHARNANJ 27/20-04-15 9,000.00 Expenses paid to Smt. SUMAN for book keeper training without proper supporting and signature was also not found. 742/28-10-15 1,600.00 V.No. 742/28-10-15 of Rs. 9,715/- to Mr. MALIKARJUNAPPA, supporting for hotel expenditure of Rs. 1,600/- was not attached with vouchers. 744/28-10-15 8,000.00 Expenses paid to Charitable Trust for Training and workshop without any order. 748/29-10-15 7,990.00 Payment made to RCRP members for Mock Round (NIWAI TONK), office order and details of 14 RCRP members were not available with vouchers. 06/02-04-15 33,000.00 Remuneration paid to Mr. ALI BABA (PRP), work done report and attendance sheet was not available with voucher. 21/20-04-15 9,000.00 Payment made to Active women without work done report. 5. DAUSA ---- 2,64,750.00 Expenses regarding Vehicle Hiring made during the year 2015-16 for which no supporting (Log Sheet) was attached with vouchers. /S 6. PRATAP- 180/05-03-16 29,250.00 Payment made regarding Honorarium to Active women C - GARH 0 without monthly work done report. 27 anagement letter of RALP Project JL N us & Co. or the year 2o5-st6 Chartered Accountants 181/08-03-16 3,185.00 Payment made to M/s Ritika Tourist, without any Vehicle log sheet of vehicle running 490 K.M. 182/10-03-16 22,540.00 Rs.5,770/-, Rs.6,830/- and Rs.2,200/- were paid for vehicle hiring in which following observations found * Payment made without any vehicle log sheet. e Vehicle was hired without procurement. 7. JAIPUR 211/28-03-16 5,950.00 Payment made for Vehicle Hiring to Mr. PADAM SINGH without producing bills and no supporting documents were attached with voucher. 8. JHALAWAR 08/01-04-15 5,211.00 Payment made for Mobile bill without any supporting. ---- 47,500.00 Advances given to Mr. Vishnu Prasad for immersion training without office order. 11B/10-04-15 6,365.00 Advance adjusted of Rs. 6,365/- against advance given of Rs. 15,000/- as on date 31/3/15 whereas bill passed only for Rs. 6,105/-. There is an excess adiustment of Rs. 260/- (6365-6105) which should be recovered or adjusted in forthcoming bills. 9. BARAN 09/06-04-15 11,284.00 Payment made regarding Computer operator for the month of March-15 whereas as per attendance sheet, he worked onily for 29 days. Payment should be made after deduction of leaves instead of full month. 24/15-04-15 1,29,103.00 Salary paid to PFTs without any attendance and work done report attached with voucher. ouna 28 'anagement Letter of RRLP Project JL N US & CO. )r the year 2o5-46 Chartered A ccountants 860/03-12-15 2,885.00 There are lot of variations found in passing travelling bills for same distance and place. Like Kota to Chippabroad fare was Rs. 50 whereas many times it was passed by Rs. 100 or Rs. 110. No justification provided regarding this. 859/03-12-15 17,090.00 As per office order, training was held as on dated 07-09- 15 whereas expenses bills were produced from dated 06-09-15 to 09-09-15. 427/26-08-15 86,400.00 Following observation regarding expenses of "Book Keepers Training" from 09-08-15 to 21-08-15 in 4 sections which are as follows. (i) Two members, Mr. Ramesh and Mr. Dhermendr Ji were not attend the training for 3 days from 12- 08-15 to 14-08-15. (ii) Members Manju Kanwar have done signature for other 3 members as on 09-08-15. 1282/18-03- 28,64,550.00 Honorarium Paid to CRP Team, we could not verified 16 amount paid due to none availabilities of documents with voucher like circular, office order, attendance register, work done report and etc. 10. SAWAI ----- 9,12,133.00 Following vouchers were passed without work MADHOPUR9,2130 Folwnvoceswrpasdwtotok performance sheet, attendance sheet and proper bill with vouchers. S.No. V.No./Date Amount Nature of (Rs) Payment 1. 249/02-11-15 41,500.00 YP SALARY h d SCCOUnbants 29 'anagwment Letter of RRLP Project JLN US& CO. Pr the year 205-6 Chartered Accountnts 2. 250/02-11-15 41,500.00 YP SALARY 3. 296/09-12-15 50,600.00 BK HONORARIUM BK 4. 302/18-12-15 49600.00 H A HONORARIUM 5. 327/04-11-15 38,700.00 BK HONORARIUM 6. 329/05-01-16 83,000.00 YP SALARY 7. 330/05-01-16 49,933.00 BK HONORARIUM CRP ROUND 8. 331/05-01-16 4,26,500.00 CRPENS I EXPENESS 9. 357/05-02-16 38,700.00 BK HONORARIUM 10. 367/09-02-16 41,500.00 YP SALARY BK 11. 366/09-02-16 50600.00 H A HONORARIUM TOTAL 9,12,133.00 82/08-06-15 10,968.00 Electricity bills for the period 24-02-15 to 17-05-15 of Rs. 10968/- paid after due date as a result penalty of Rs. 350 imposed. Bills should be deposited before due : date. . j ' 30 anag-inent Lerrer a RR. P Project IL N US & CO. xr the year 2o5-,O Chartered A ccountant 11. TONK 06 & 12/09- 1,89,634.00 Payment regarding Contractual Staff salary without 04-15 attached work done report or attendance sheet. 38/01-05-15 47,672.00 Salary paid to Mr. Giraj Mal Jat, as per attendance register, on dated 02-04-15 he was on tour whereas on verification of tour register or log book, he was not on tour. 114/16-07-15 47,540.00 Payment to M/S Jodhpuria Bahndar of Rs. 30,600/- regarding food but proper bills were not attached. 41/13-05-15 1,500.00 Travelling fare of Rs. 1500/- ( 60X25/-each) paid to active women from Durgapura to Krishi Sansthan whereas as per records they were 57 only. Excess payment of Rs ( 3X25=Rs.75/-) was made. 466/10-12-15 12,200.00 DPMU has 4 Gas Connections for CRP Team in which 2 Gas Connection were purchased by individual name i.e. Mr. Murarilal Meena and Mr. Lala Ram Jat. These connection should be named with "C/o DPM RGAVP Tonk Raiasthan" 12. SPMU 322/06-10-15 2,02,472.00 Amount paid regarding purchase of 5 split AC from M/S Hitachi, Home and Life Solution india Limited of Rs. 1,98,423/- whereas supporting of document was Rs. 1,76,063/- only therefore excess payment of Rs. 26,410/- paid. 13. BANSWARA 21/04-04-15 17,120.00 Two bills of Rs. 1500/- and Rs. 760/- found without e proper supporting. / b '.lrtered 31 'Inagement Lerror ol RRI P Project JLN US & CO. Pr the year 2o5-16 Chartered Accoumtants ---- 1,41,986.00 Tender no. 2015-16/100 (17-oct-2015) for manpower supply (man with machine and multipurpose worker), it is found that "BHUTPURVA SAINIK KALYAN SAHKARI SAMITI LIMITED", banswara registered for "security! detective agency services" not for "manpower supply services", also no proper tax invoice issued (bill no. 14& 15 17-jul-2015). There are irregularities during the selection of service providers. 490/10-11-15 27,000.00 Payment made to Active women without work done report or attendance sheet. 14. DUNGAR- 158/09-06-15 3,06,100.00 Payment made regarding Internal CRP round from 19- PUR 03-15 to 17-04-15 (Remuneration, Mandal Fees and Travelling Allowances) without any supporting documents. 221/03-07-15 31,038.00 Payment made to Contractual Staff without signature and supporting. 08/03-04-15 1,32,000.00 Payments made to PRP without producing work done report. 21/15-04-15 7,000.00 Office order of advance against RBK's training was Rs. 5000/- whereas actual payment was Rs. 7,000/-. 26/21-04-15 81,000.00 Honorarium paid to active women without obtaining any work done report or attendance sheet. 27/21-04-15 81,000.00 Honorarium paid to active women without obtaining any work done report or attendance sheet. l 32~ ACCOU * anagemenz Letter ol RRLP Project JL N uS & Co. ar the year 2oj5-r6 Chartered Accountann 115/25-05-15 27,000.00 Honorarium paid to Active women without obtaining any work done report or attendance sheet. 116/21-05-15 52,376.00 Payment of honorarium, travelling allowance, federation charge to PRP without any supporting document. 132/22-05-15 1,32,000.00 Payment regarding PRP Honorarium without producing work done report and order was also not available. 699/23-12-15 13,23,000.00 Payment regarding active women honorarium to CDO (1year arrear) without supporting details or work done report. 15. UDAIPUR 31/15-04-15 1,35,000.00 Payment regarding CRP team, no proper supporting found like attendance sheet, work done report. 323/13-08-15 28,920.00 Payment voucher was not signed by authorized person. 94/14-05-15 23,323.00 Travel Claim Report Not Signed and verified. 529/07-10-15 31,500.00 Payment to YP, no proper supporting, work done report was not attached with vouchers. 33/15-04-15 27,000.00 Payment to Active women Honorarium without work done report. 204/02-07-15 1,48,500.00 Payment to PRP without attendance sheet or work done report. TOTAL 89,42,183.00 AChiartered t7Accountants 33 anagernent Letter of RRL.P Project JLN US& (0 or the year 2ory-6 Chartered A ccountants I RECOVERY/ ADJUSTEMENT:- We have observed following amount should be recovered/ adjusted in Forthcoming bills for excess amount claimed by staff/members. 5. DPMUs Nature of Amount to Observation * Recovery should No. Payment be be made recovered regarding excess 1. BHILWA TA & DA 180.00 Voucher No. 223 , Dated 04-08-2015, DA paid to Mrs. MUMTAJ paid of TA/DA or RA ALI KHAN for 18 days but actual days were 17 only as a result Payment of recovery of excess payment for 1 day should be made which is Expenses of Rs.180/- Rs.1,15,670/- from concern persons at 436.00 V.No.226/04-08-15, to Mr. Rajesh Chaturvedi, excess amount of respective TA should be recovered. DPMUs. Month Particulars Distanc Allowed Actual Excess in * All DPMUs have e in km In Rs. given Rs. strengthened in Rs. procedure LOCAL followed before Apr-15 CONVEYANCE 36 108 300 192 making any @RS 3/KM payment LOCAL regarding TA/DA May-15 CONVEYANCE 32 96 340 244 or Expenses. @RS 3/KM I TOTAL 436 2. BUNDI DA 1,245.00 Irregularity has been found to make payment of DA to Mr.Mukesh Ahmed as a result recovery should be made. Details of payment are as follows. 34 anavemenrt Leter of RRLP Project 1L N US & CO. -r rhe year zo15-16 Chartered Accountants V.No/Date DA DA EXCESS REMARK GIVEN ALLOW DA Rs. Rs. Rs. According to 87/ Basic Salary, 24-09-15 4,485 3,240 1,245 the calculations of DA was not correct. Total Recovery 1,245 3. DAUSA MBK BK 1,800.00 FOLLOWING OBSERVATION REGARDING V.0 No. 334/16-09-15 TRAINING OF MBK BK TRAINING: * Payment made to Mr. Praveen Kumar Bairwa for MBK trainer of Rs. 300*5days date. 25 to 29 may 2015 as per attendance sheet he joined the training only 2 days. Dated25 and 26 May. Excess payment made to him should be recovered of rs. 300*3=900/- *Payment made to Mr. Manoj kumar sharma for MBK trainer of Rs. 300*5days dated25 to 29 may 2015 as per attendance sheet he joined the training only 2 days. Dated26 and 27 May. Excess payment made to him should be recovered of Rs. 300*3=9001- *As per attendance sheet two participants Smt. Khelenta Devi and Smt. kavita from mahadev ji and shivji SHG respectively found below minimum requirement which is 8th Standard. - ". 35 \ Iaament Lerter ol RRLP Project JLN US& CO *r the year 2or5-s6 Chartered .4ccoumtants DA 315.00 V.No.77/01-05-15, Excess DA paid to Mr. GL Meena Manager, Details are as follows :- DATE OF JOURNEY ACT- AS PER TO BE REASON JOURNEY TIME UAL RULE RECOVE PAID DA RED DA 27/01/15 10:20 AM 90 NIL 90 Time is to less than 04:00 PM 06 hrs 16/02/15 08:00 AM 225 112.50 112.50 Time is to not more 08:00 PM than 12 hrs 21/02/15 08:00 AM 225 112.50 112.50 Time is to not more 08:00 PM than 12 hrs TOTAL RECOVERY 315/- ACTIVE 150.00 V.No. 664/23-12-15, Remuneration paid to Active women Mrs. WOMEN Mamta Devi Jangid for 10 days whereas actual No. of working days were 09 days. Than excess payment of Rs. 150/- should be recovered. I Cl alMred 36rtaned* inagenent Letter of RRLP Project JLN UIS& CO. r the year 2ot5-6 Chartered .ccoumranrs 4. PRATAPG TIFFIN 165.00 V.No. 182/18-12-16, Payment of Rs. 4,455/-(18*135+15*135) ARH CENTERS was made to M/s JAI MATA ASHAPURA TIFFIN CENTRE for providing food. As per tender Limit was Rs. 130/- per plate whereas payment made at the rate of 135/- per plate which result excess payemnt of Rs. 5/- per plate then total excess amount paid Rs. 165/- through bill No. 102 & 103. 1) Bill no. 102: 18*5 =Rs.90/- 2) Bill no. 103: 15*5 =Rs.75/- Total amount 90+75 = Rs.165/- 5. JAIPUR TRAINING 3,000.00 V.No. 01/30-04-15, Expenses made for room rent for providing EXP. training. BILL NO. Rent to be paid Rent actual paid Excess for Amount one day in rs. Rs.500 X 2 Room Rs.500 X 2 Room Bill no 21(8) X Idays X 2days = 2,000/- 1,000/- 1,000/- Rs.500 X 2 Room Rs.500 X 2 Room Bill no 21(9) X Idays X ays 3,000/- 2,000/- 1,000/- 1)3 S !( brtrered 'Accou.ntants 37 nagement Letter oi RRLP Project JL N US & CO r the year 205-6 Charrered .4ccountants CRP EXP. 1,940.00 As per V.No.03 dated 05-05-15, we have observered that 96 members were attend the training of CRP between 27-01-15 to 31-01-15 but expenses claimed for 100 members then excess amount of Rs. 1,940/- paid. The details as follow. DATE Expenses to be Expenses Excess paid actually Paid amount (Rs) 27-01-15 For Lunch 96 For Lunch 100 240/- members x Rs 60= members x Rs 60= 5760/- 6000/- 28-01-15 96 members 100 members 240/- Lunch Lunch 100x60 96x60=5760/- =6000/- Breakfast Breakfast 100x30 120/- 96x30=2880/- =3000/- Tea 96x5 Tea 100x5 20/- =480/- =500/- Biscuit 96x15 Biscuit 100x15 60/- =1440/- =1500/- 29-01-15 97 members 100 members Lunch Lunch 180/ 97x60=5820/- 100x60=6000/- Breakfast97x30 Breakfastl00x30= 90/- =2910/- 3000/- Biscuit 97x15 Biscuit 1OOx15 45/- =1455/- =1500/- 30-01-15 96 members 100 members Lunch Lunch 240/- ad | 96x60=5,760/- 100x60=6,000/- 38 .rngement Letter of RRLP Project JLN US & co. r the Year Pot5-j6 Chartered Accountants Breakfast Breakfastl00x30= 120/- 96x30=2,880/- 3,000/- Biscuit 96x15 Biscuit 100x15 60/- =1,440/- 1,500/- 31-01-15 95 members 100 members Lunch Lunch 300/- 95x60=5700/- 100x60=6000/- Breakfast Breakfast100x30= 150/- 95x30=2850/- 3000/- Biscuit 95x15 Biscuit 100x15 75/- =1425/- =1500/ Total 1,940 TRAINING 3,800.00 As per V.No.16 dated 26-05-15, we have observered that 95 members were attend the training but expenses claimed for 133 members then excess amount of Rs. 3,800/- paid to M/s TIWARI & CO. The details as follow. 95 Members present Payment Made for Excess as per Attendance 133 Members As per amount Sheet. bill 95x100=9,500/- 133x100=13,300/- 3,800/- 39 dnage-mene Letter or RRi.P Project JLN US& CO. or theY ear Jo5-i6 Chartered A ccountants TRAINING 4000.00 V.No.74/28-09-15, Excess Payment of Rs. 4,000/- made regarding training to M/s LALIT SHETHI for lunch. The details of excess payment are as follows. Members as per Excess Payment made Date attendance amount sheet. As per bill pi sheet. paid 24-08-15 100 members 120 members 1,600/- 1OOxSO/- =8,000/- 120x80/-=9,600/- 26-08-15 90 members 120 members 2,400/- 90x80/- =7,200/- 120x80/-=9,600/- TRAINING 1,634.00 V.No.02/21-03-16 , Excess payment of Rs.1,634/- was made to M/s RISAN for lunch to members during the training the details are as follows- Total members Payment made for Excess were 61 80 Members. Amount Paid 61x86/-=5,246/- 80x86/-=6,880/- 1,634/- 6. KOTA DA 1,601.50 Excess DA Paid to Mr. ASHOK KUMAR (PFF), should be recovered (Annexure B) DA 2,880.00 Excess DA Paid to Mr. RADHE SHYAM PANKAJ (PFT MANAGER), should be recovered (Annexure () DA 877.50 Excess DA Paid to Mr. RAKESH PATHAK (BPM), should be recovered (Annexure D) 40 anagmenr Letter of RRL P Project IL N US & CO. )r the year 2oP5-r6 Chartered .4ccounftants 7. SAWAI BONUS 3,387.00 i) V.No. 275/23-11-15, BONUS paid to Mr. Kaluram Meena MADHOP UR whereas as per the policy no bonus allowed. ii) V.No.124/16-07-2015 , Electricity bill for the period from 24- 2-15 to 17-05-15 was Rs. 10,968/- paid after due date. Penalty of Rs.350/- imposed. To avoid late penalty charges bills should be paid before due date. a. SPMU VEHICLE 1,000.00 V.No.126/23-06-15, Bill No. 3649 dated 03-06-15 regarding HIRING Vehicle hiring to M/S Radhika Travels of Rs. 2,900/-(local charges Rs. 2,300/- + extra charges Rs. 600/-) whereas payment made for Rs. 3,900/-. Excess payment should be recovered. V.No. 592/01-03-16 DA of Rs. 3,000/- paid to Dr. R.Vijaya DA 1,000.00 (SERP) for Udaipur tour from 21-10-15 to 23-10-15, departure time was at 8.00 PM as on 21-10-15. As per rules, No DA allowed for such day, DA would be allowed only 22"a and 23rd of Rs. 2,000/- excess DA of Rs 1,000/- should be recovered. VEHICLE 58,000.00 Vehicle No RJ 14 TB 9672 was hired from M/s Radhika Travels, HIRING Jaipur on monthly basis at Rs. 27,250/- for maximum 2500 kms run for office use. The actual km run by the vehicle in each month was less than 1500 km but the payment was made Rs 27,250/- per month. In view of para 3 of Govt. of Rajasthan, Finance Department budget division circular no F (1) FD(i) Budget/2015 datedl5-07-2015, the payment for 1500 kms was to be made at the rate of Rs.20,000/-Per month irrespective of the State/Dist/City jui isdiction. As a result, excess payment of Rs. 58,000/- paid to M/s Radhika Travels for 8 months at the rate A of Rs.7,250/- per month 41 anagement Letter o RRLP Project JL N US & CO. or the year 2oi5-16 Chartered A ccountants 9. BARAN TA/DA 840.00 V.No.193/10-06-15, regarding TA/DA paid to Bavzan (PRP) of Rs. 11,580/-. In which, he claimed Rs. 600/- (300+300) for journey between kota to sarthal and return on same date whereas Kota to Sarthal TA was Rs. 260/- (130+130) only further he claimed lodging charges for the same @500/- which is also recoverable. Lodging 500/- + TA 340(600-260) =Rs.840/-(recoverable) 10. BANSWA EXP. 216.00 V.No. 166/01-07-15, Total of Expenses as per supporting bill RA was Rs. 10,468/- whereas DPMU paid Rs. 10,684/- then excess payment of Rs. 216/- should be recovered or adjusted in forthcoming bills. 11. DUNGAR- EXP. 2,400.00 V.No.95/13-05-15, payment made regarding Training from 01- PUR 03-15 to 15-03-15 whereas supporting attached with voucher was earlier date from actual date of training. Details of supporting are as follows. 600/- (Dated 28-02-14 )for Food 600/- (Dated 27-02-14 ) for Food 600/- (Dated 28-02-14 ) for Food 600/- (Dated 27-02-15 ) for Food TRAINING 13,490.00 V.No. 142/29-05-15, Food Expenses for Training of Active EXPENSE women and MBK for 29 participants however Rs. 1,16,440/- paid as per bill no. 079 for 33 participants. FOOD 29 X 2TIMES X 10DAYS X Rs.150 = Rs. 87,000.00 REFR 29 X 1TIMES X 10DAYS X Rs.25 = Rs. 7,250.00 TEA 29 X 3TIMES X 10DAYS X Rs.10 = Rs. 8,700.00 Total allowable amount of Rs.1,02,950/- then excess payment of Rs. 13,490/- should be recovered. 1150.00 V.No. 142/29-05-15, Monthly meeting at Krishi Vigyan Kendra, I_____________food expenses for 37 attendants however . 7,995/-paid as per 42* ruagement Letter of RRLP Project JLN US& Ca r the year Zot5-16 CharteredAccountat& bill no. 080 for 41 participants. FOOD 37 X ITIMES X Rs.150 = Rs. 5,550/- REFR 37 X 1TIMES X Rs.25 = Rs. 925/- TEA 37 X 1TIMES X Rs.10 = Rs. 370/- (ITIME) Total allowable amount of Rs. 6,845/- then excess payment of Rs. 1,150/- should be recovered. 390.00 V.No. 142/29-05-15, one day orientation workshop at resources cell level. Food expenses for 19 attendants however Rs. 4,095/- paid as per bill no. 082 for 21 participants. FOOD 19 X 1 TIMES X Rs.150 = Rs. 2,850/- REFR 19 X 1 TIMES X Rs.25 = Rs. 475/- TEA 19 X 2 TIMES X Rs.10 = Rs. 380/- Total allowable amount of Rs. 3,705/- excess payment of Rs. 390/- should be recovered. 1340.00 V.No. 142/29-05-15, De-BRIEFING workshop at district level, food expenses for 56 attendants however Rs. 11,700/-paid as per bill no. 083 for 60 participants. FOOD 56 X 1 TIMES X Rs.150 = Rs. 8,400/- REFR 56 X 1 TIMES X Rs.25 = Rs. 1,400/- TEA 56 X 2 TIMES X Rs.10 = Rs. 560/- Total allowable amount of Rs. 10,360/- then excess payment of Rs. 1,340/- should be recovered. In attendance sheet contact no. was same of Shanta Devi and Teena Devi Ph No. 9660487108 or Patwan Kumar Dhanrai and Damor Ph No. 9636892202 V.No. 142/29-05-15, Meeting at panchayat training centre, food - 1 975.00 expenses for 55 attendants however Rs. 11,700/-paid as per bill -rd ' no. 084 for 60 participants. 43 magewent Letter of RRL P Project /LN US& CO. r the year Joi5-s6 Chartered Accountanrs FOOD 55 X 1 TIMES X Rs.150 = Rs. 8,250/- REFR 55 X I TIMES X Rs.25 = Rs. 1,375/- TEA 55 X 2 TIMES X Rs.10 = Rs. 1,100/- Total allowable amount of Rs. 10,725/- then excess payment of Rs. 975/- should be recovered. 2450.00 V.No. 142/29-05-15, TOT training for 10 days at PTC, food expenses for 32 attendants however Rs. 1,12,855/-paid as per bill no. 085 for 35 participants. As per attendance sheet, total Plates should be 320 (32 members X 10 Days ) whereas actual number of members as per attendance sheet were 311 only FOOD 311 Plates X 2 TIMES X Rs.150 = Rs. 93,300/- REFR 311 No X 1 TIMES X Rs.25 = Rs. 7,775/- TEA 311 No. X 3 TIMES X Rs.10 = Rs. 9,330/- Total allowable payment was Rs. 1,10,405/- excess of Rs. 2,450/- should be recovered. FOLLOWING MEMBERS WERE NOT ATTENDING THE TRAINING. * DHAPU for 8 DAYS * KAMLA GAMETI for 1 DAY 12. RA3SAMA 186/31- 1,065.00 Payment to Mr. Mukut Bihari bill no. 123 of Rs.30,175/- for 85 ND 05-15 candidates whereas as per attendance sheet only 82 members were attend the training as a result excess payment of Rs. 1,065/- should be recovered. 443.00 V.No. 150/11-06-15, payment to Mr. BHUPENDRA JAIN for Mobile Bill of Rs. 2,443/-(Rs.1,094/- MAY and Rs. 1,348/- AUG), however limit is Rs. 1,000/- per month. Excess payment of Rs. 443/- should be recovered. > TOTAL 1,12,170/- c rouns 44 M.nemenr Lerrer of RRLP Project L N US & Ca r the year 2co5-16 Chartered A ccoumtants i ACCOUNTING IN SYSTEM (TALLY I low * Entries should 1 We have observed that following entries were done in tally in wrong accounting head instead of correct be done in accounting head. proper Ledger in tally, so proper S.NO. NAME OF V.No./Date AMOUNT WRONG CORRECT REMARK understanding DPMUS (RS) ACCOUNTI ACCOUNTI can be done. NG HEAD NG HEAD I CHURU 182/04-06- 11,000.00 Internal CRP Fixed Bills regarding purchase 15 Intervention Assets. of Electricals Fans. 2 PRATAPGARH 39/09-07-15 81288.00 Printing and CRP Team Bills regarding expenses Stationary Expenses Stationary of Rs. 38,090/- Food of Rs. 43,198/- 3 KOTA 258/01-08- 1721.00 194C 1941 TDS related to Rent, it 15 should be booked in 1941. 128/03-06- 33328.00 CRP Round Debit in Floor Carpet purchase from 15 Expenses Fixed Raj State Handloom Assets Development which should Head. be booked as fixed assets. 303/18-08- 5000.00 CRP Round As a Fixed 10 Chairs purchased @ 15 Expenses Assets 500/- from Agarwal Elec. (Chairs A/c) Sangod which should be booked as a fixed assets. 45% imiagement Letrer of RRL P Project L N US& CO. r rhe year 2ov5-,6 Chartered Accome.mrs CASH BOOK low 1 DISCREPENCIES IN CASH BOOK:- * Signature of authorized We have observed that some Discrepancies were found in CASH BOOK at Various DPMUs :- person should be required. DPMUs OBSERVATION , Instead of BANSWARA * Two cheques dated 02-06-15 and 26-10-15 were still standing in BRS cutting & at the year end 31st-March-16, it should be cancelled and reversed overwriting, the entry in cash book. correction entry should be SAWAI * Cash balances were not carried forwarded at end of the day. passed. MADHOPUR * Paid & Cancelled Seal were not found in various vouchers like V.No. * Cash book 33,34 and 35. should be maintained TONK * Whitener was used in cash book on the dated 28-04-15 which was not properly & verified by authorized person. regular basis. * Vouchers were not maintained serially. UDAIPUR * V.No. 118,119 & 161 was overvritten without authorised signatory. * Cash book was not signed by Finance Manager or DPM on Page No. 10, 25 and 114. DUNGARPUR . High level overwriting/ Cuttings in cash book were found at Page No. 54, 57, 118, 157, 199, 196, 197, 211, 221, 222. * Cash book was not signed by Finance Manager or DPM on Page No. 43 and 146. ,A med *Expenditure for Inagement Letter of RRL P Project JLN US& CO r the year 20o5-i6 Chartered.4 ccountants I PROCUREMENT:- ium vehicle hiring should be paid S. DPMUs Amount Observations. as per No (Rs) agreement & excess paid 1. BHILWARA 53,262.00 V.No.584/08-03-16, expenses paid regarding Printing of Banners amount should without tender. be recovered. * Proper 38,500.00 V.No. 142/29-06-15, expenses regarding purchasing of laptop procurement without tender. Procedure should be carried out for 2. PRATAPGARH ----- Following discrepancies found at Pratapgarh DPMU regarding calling new procurement. tender after expiry of tender. (i) Tender was invited for purchase of furniture, cooler, cello stool. * Log book should * Three parties M/S N.V furniture, M/S Shubham furniture be maintained and M/S Pareek Furniture were quoted. properly & Signed by * No other documents like pan card, address proof were authorized submitted by all of three parties. person. (ii) Tender no. F (1)/dpmu pratappQarh/ 2015-16/4881-83 were * Payment of invited for providing A.C and Induction cooker. vehicle hiring should be made * Three parties M/S joshi general store, M/S maruti after proper electronics and M/S burhani electronics were applied. verification of invoices, which * All three parties were unregistered (having no TIN No.) should be reconciled from log book. * Quotations were filled on single paper on which address * 0 Proper 47 U,dee inagement Letter of RRL P Project IL N US & CO. r the year 2i-f6 Charered A ccomtwnts was also not mention completely. verification of all the documents should be (iii) Procurement for vehicle hiring was not made by pratapgarh carried out. DPMU office during the year. 3. DUNGARPUR 1,10,836 Procurement procedure was not followed for Purchase of Digital Copier and Printers. 1,37,789 Contractual staff expense paid during the year of Rs. 1,37,789/-to AMRUT DHARA. Procedure was not fulfilled during the selection of Agency. * Selected agency M/S AMRUT DHARA attached 2 year audited financial statement, however 3 years audited financial statement are required. * All applicants were not attached with valid 3 to 5 year experience certificate/ proof of experience. 4. RAJSAMAND ------ Following Discrepancies were observed in the tender of Vehicle Hiring:- * Selected Agency MIS KRISHNA TOURS & TRAVELS was submitted expired pollution control certificate no 329574 (excire as on 25-dec-2014) * Insurance renewal certificate was not provided by such agency -iT (dated 30-lun-2014 /j- . 48 .nage.mess LeLer o RRt P Project JLN US& CO &r the year 2os5-0 Chartered Accounants * Owner of vehicle was Mr. VIJ4Y OJHA & PAN CARD found in the name of Mr. JITENDRA PALIWAL (AWNPP7892A) 5. DHOLPUR ----- Following Discrepancies observed in the tenders for Vehicle Hiring by Dholpur DPMU. * There were three participants i) Mr. Ashish Mangal ii) Mr. Prem Swaroop iii) Mr. Dhram Singh * As per document verification (Aadhar Card), Ashish Mangal and Prem Swaroop were relatives. * As per Registration Certification, Address of Dhram Singh was also same as of Ashish Mangal and Prem Swaroop's address. TOTAL 3,40,387 1CY 49 I . Inagement Letter ol RALP Project IL N US & CO. r the year 20o5-I6 Chartered Accountants _ CDO/VO/UTTAN SANSTHAN & SHG LEVEL 1 We have observed that Discrepancies were found in CDO & SHG Level at Various DPMUs high Proper training of book keepers DPMUs Observation of VO & SHG is required so that BIKANER (1) During the field visit at BABA RAMDEV SHG(BLOCK-NOKHA). following calculation of points were Observed:- interest & books of accounts are Various discrepancies were found between MIS Data and books of records. prepared correctly. As per Books MIS S.No. Particulars Date System All documents (Rs)(Rs) like talapat 1. Bank Balances 31-05-16 1029/- 1000 should be 2. Cash-In-Hand 31-05-16 5/- 969/- maintained at 3. Cumulative disbursed 31-05-16 36,860/- 38,580/- cluster offices. interest loan A/c 4. Interest Loan 31-05-16 21,200/- 19,050/- Collect Outstanding utilization certificate from * Loan register was not updated like installment not recorded. SHG before * The attendance and saving book were not updated properly i.e. address, family issuing tranche description, and education etc. 2. (2) During the field visit at BABA SHRI SAWANT GIRI iii SHG (BLOCK- Gradin system NOKHA) following ooints were Observed:- should be followed strictly. * No active women were working in this SHG. Tranche 2 s Member register was not properly recorded like, details of Identity, education, should be issued family description, after proper * Cash Book was not properly updated and no seal and sign of authorized person verification. found in register. Two members are illiterate but as per MIS data they were literate, namely. Invoices & bills (i) Smt. Pana Devi (ii) SmI. Papu Devi supporting 50 sh~r&xe vouchers should foun in reister * wommbr aeilitrtebt spe MSdaathywee iert, ael. nvies&bil anarement Letter of RRj P ProjecT JLN US & CO. or the year 205-6 Chartered .4ccourtrnnt be serially BUNDI Observation during the field visit at following SHG, Bundi. numbered & kept in file (1) JAI MATA 3I SHG, Deva ka kheda (Villaqe).Hindoli.Bundi always at SHG/ VO premises. * Loans given to SHG members whereas no seal & sign found in register. Books of * Vouchers were not held on records of stationary and tour expenses. accounts should be Seal & signed (2) DEVNARAYAN SHG by authorized person on real * Books were not maintained properly time basis. * On 11-07-16 saving of Rs.300/- recorded in cash book, but in general ledger amount was booked by Rs.3000/-, no proper justification held in records. CHURU Observation during the field visit at following SHG, CHURU. EKTA RAJIVIKA (Cluster) , THAILASAR (VILLAGEI, CHURU * Huge expenses were incurred of Rs. 34,400/-, for the opening ceremony at Cluster Office without any prior approval which was a misuse of fund. * Huge amount of "Meeting Expenses" were incurring at M/S BALAI MISTHAN BHANDAR in every month. Rs. 3260/- paid to M/s Balaji Misthan Bhandar for breakfast in the month of February 2016 Vide V.No.37 dated 8-02-16. * Attendance register was not maintained on daily basis. During verification we found that column of DIKSHA (YP) was blank from 01-Sep-16 to 09-Sep-16. 51I anaffement Letter a RRLP Project IL N US & Co. r the year 2oj5-s6 Charrered A ccountants KALKA MATA SHG * Meeting No.95 dated 30-04-15, Cash book shown that amount was deposited in bank was Rs. 500/- whereas as per pass book the amount was not deposited in bank. * Meeting No.96 dated 07-05-15, in books of SHG Rs. 3,100/- deposited in VO A/c. Whereas in the books of V.0. receipts was Rs. 3,080/- only no proper justification provided. * No proper details mentioned in minute's books regarding activity of mEeting. DHOLPUR Observation during the field visit at following SHGs, DHOLPUR. BABU MAHARAJ SHG, Village-Rundh ka pura * Cash book was not updated. * In SamLah Baithak register (minute book), meetings were not recorded on real time basis. * Rs. 5,150/- as on 16/3/16 was given to Smt. GOLO who was not a SHG member. * Rs. 4,000/- as on 18/6/16 was given to Smt. BHUDAI, who was not a SHG member. * Loan book, Bank Statement, Income and Expenditure Account were not updated after 18-02-15. * As on 29/6/16, SHG deposited Rs. 5,000/- to V.0 A/c whereas in the books of VO receipt was Rs. 3,500/-only. * As on 20/07/16, SHG deposited Rs. 5,818/- to VO A/c. whereas it was not recorded in the books of VO. 52 inagement Ietter ol RALP Project JL N US & CO. *r the year 2o5-16 Chartered A ccountants MAHDEV BABA SHG * As on 10/6/15 discrepancies of Rs. 500/- in Receipt & Payment A/c, no clarifications provide regarding short fall amount Receipt A/c Payment A/c Difference (Rs) (Rs) (Rs) 37,830.00 37,330.00 500.00 * As on 17/6/15 SHG deposited Rs. 5,825/- to VO A/c whereas in the VO books receipt recorded by Rs. 3,500/- for the difference of Rs. 2,325/- no justification held in records. * As on 22/7/15 SHG deposited Rs. 5,810/- to VO A/c whereas in the books of VO receipt was Rs. 5,788/-only * As per Loan register Smt. RESHO was getting loan of Rs. 5,000/- on dated 08-11- 15 whereas she did not deposited any installment regarding this loan up to date of verification (20-08-16). * As per Loan register loan of Rs.30,000/- was given to Smt. SHRIMATT on Dated 25-02-15 whereas she repaid of Rs. 14,000/- upto 25-10-15, then after no installments were recovered. * Loan book was not updated. * As on 27/11/16 Expenses booked as "other expenses" was Rs. 1,300/-, no description was available regarding this expenses. * As on 20/4/16, Rs. 5,000/- deposited in bank as per cash book whereas same was not in pass book. * As on 19/07/16, loan of Rs. 30,000/- was given to Smt. LAHORI a member of SHG whereas this transaction was not recorded in meeting register. 53 maemenr Lerter of MRLP Project .LN US& CO. r the year Zoi5-t6 Chartered Accountants PRATAPGA (i) Following observation during the field visit at VO level of BALAJI MAHILA RH GRAM SANSTHAN. * An amount of Rs. 100/- per month was charged for mobile bill. There was no circular/office order available for the same. * As per operational manual 14 books are required to be maintained whereas at the V.0. level only 5 books were being maintained. * Bank statement/bank pass book was not provided to us at Balaji Mahila Gram Sanganthan. (ii) Tranche II was given to following SHG without Grading. * JAI BAJARANG BALI * KRISHNA BHAGWAN * LAKSHMI JI * RAMDEV 31 Tranche 11 was given to above SHGs as on 14-01-16 whereas at the year end no interest was recovered by VO. (III) At the JAI BA3RANG BALI SHG following discrepancies were found:- * Cash book was not signed by president and secretary of SHG * Minute book was not maintained at SHG. JHALAWAR During the field visit at VO (SHANKAR BHAGWAN of goriyakhada village, MAA SHARDA DEVI of nayagaav village from aklera block-3HALAWAR ) following points were observed:- * Bank pass book was not available. 54 nagemeit Lerter of RRLP Project JLN US& CO. r the aer 20o5-16 Chartered Accounrants * Appointment letter of VOA was not provided. * High level of Overwriting/Cutting/Whitener was used in books of A/c. During the field visit at JAI MATA DI and JAI BAIRANG BALI SHG. Following points were found:- * In attendance or saving register details of new members were not mentioned. * Loan register was not properly maintained like signature/stamp was not done in register. * Repayment of installments was not on time by JAT BAJRANG BALI, SHG. KOTA (A) During the field visit at BHARAT MATA MAHILA CLF, KUNDANPUR KOTA, we observed following discrepancies. i. Loan register was not properly maintained like signature not done by president and secretary. ii. Overwriting/Whitener was used in books of Accounts. (B) At "SHREE KRISHNA GROUP SHG" MAHALAXMI GROUP (VO) NAHARIYA, SAGOD. i. Attendances were not marked in meeting books. ii. Bank Pass Book was not updated. (C) At "RADHEY KRISHAN GOPALA SHG" MAHALAXMI GROUP (VO) NAHARIYA,SAGOD. ' a.-- i. Signatures were not done in loan register. (Accountant 55 * nag,me.. LeLer a RRI.P ProjecL ILN US & CO. or the year 2o5-s6 Chartered Accounants ii. Installments of loans were not deposited by members on monthly basis. iii. Books of Accounts were not recorded properly like, totaling mistake, used of whitener or overwriting mark in books. (D)At "MAHALAXMI GROUP (VO)" BHARAT MATA CLF KUNDANPUR/ KOTA i. On Dated30-06-16, Meetinq book of VO shows that CLF installment amount of Rs. 32,380/-(Installment and Interest) paid whereas in books of CLF installment received was Rs. 27,630/- only. For which no iustification available. ii. Bank passbook was not provided to us for verification. iii. Cheque issue register was not maintained. TONK At. CHOTH MATA SHG, (BLOCK-DEOLI) following points were Observed:- * Updated bank pass book was not available. * As per books of records following members were literate (i) Mrs. Gita Devi (ii) Mrs. Ghisi Devi (iii) Mrs. Kanta Devi Whereas as per communication with them, they were illiterate. At. BALAJI SHG ( BLOCK-DEOLI).following points were Observed:- * Whitener was used in cash book and loan register which was not verified by higher authority. * Member details were not recorded in the register completely. 56 magement Letter od RRLP Project JLN US & Co. r rhe year Zoi5-1d Chartered Accountants * Cash Book was not properly recorded like seal or signature not done in books. At. BLOCK-DEOLI, following points were Observed:- * Stock Register was not maintained. * Signature and seal was not done in MPR file. * In community cadre profile, Qualification & DOB was not mentioned. BARAN At CLF (BLOCK-chipabroad) following points were Observed :- * Annual income of SHG members were not recorded in members register. * CLF fund received in Feb-16 of RS. 3,50,000/- which was not used up to August- 2016. At BLOCK-chipabroad following points were Observed:- * Stock register was not maintained properly, with respect to receipt, issue or balance quantity. * Attendance register not maintain properly and Leaves were not carried forward. * We observed various cases, where wrongly Grading Given by CRP Team, which is necessary requirement before releasing Tranche II of SHG. For Example :- Balaji SHG (kalatol, chippabroad):- According to parameter of grading, mark should be given "0" instead of "8" as percentage of internal loan recovery was 32.2%(9520/29524 X 100), however for this practice, wrong grading given to SHG of "A" instead of "B" or "C". Laxmi SHG (kandari, chippabroad):- According to parameter of grading, marks should be given "0" instead of "8" as percentage of internal loan recovery was 43.0350/o(27500/63900 X 100), however for this practice, 57 anagement letter ol RRZLP Project JLN US& CO. -r the year 2o#5-16 Chartered Accountans wrong grading given to SHG of "A" instead of "B" or "C". At Kalaji Maharaj Gram Sanstham V.O.(BLOCK- Chipabroad) following points were Observed:- (i) Difference between "dates of fund release" to V.0. * As per MIS 24/6/2015 * As per book 11/11/2014 (ii) Difference between "bank account opening dates" of V.0. * As per MIS 12/8/2014 * As per book 5/11/2014 (iii) Closing balance of bank book for the month of July-16 was not matched with bank statement. (iv) BRS was not prepaid. At BABA RAMDEV SHG. VO AGNAVER ( BLOCK- Chipabroad), following points are Observed:- * Tranche- I and Tranche - II, were received by SHG as on 22/1/2016 whereas it was distributed in members as on 08-05-16. * Bank Pass book was not updated after 19-02-16. BANSWARA AT SHG KAKIKA MATA VASUNDHRA VO, DEVDHA VILLAGE * Cash book was not signed by president, secretary and treasurer. * Start up fund was not used by VO. ed 58 .mnagemenr Letter of RRLP Project ILN US& CO. or the year o1Y5-16 Chartered Accormranrs * Fund released from VO to SHG of Rs. 40,000/-, was not recorded in SHG books. * Balances of Cash book was not carried forwarded correctly for next meeting like cash book total on page no. 21 was Rs. 1,055/- whereas actual balance was Rs. 10,155/-. * As per Cash book amount deposited in bank was Rs. 3,552/- whereas actual deposited in bank was Rs. 3,530/- difference claimed as travel expenses which was not recorded separately. DUNGARPUR At DOLWARI ODA VO * Fixed assets (Almira, Box, Dari, Fans, etc) were purchased Rs. 30,000/- from VO start-up fund, however on physical verification assets were not found except Almira and Iron Box. No proper justification provided for remaining assets. * At GURU GOVIND SHG, cash book was not written after 24-June-2015. (11 months pending) At JAI SHREE RAM VO * Tranche -II amount of Rs.1,10,000, received from VO was not entered in cash book. RAJSAMAND AT DEOGARH BPMU * We have found that attendance was not marked by any personnel in register from 14-09-16 to 16-09-16. * Fixed assets/ stock register was not verified by BPM. (Physical verification was not done) 59 * anagemer Lerter ol RRLP Project ILN US & CO. -r the year 2oi5-6 Ch.arfered 4ccouncants At BABA RAMDEV SHG * Cash book was not updated. (Last updation as on dated 31-Jul-2016), * Passbooks was not produced for verification. * Cutting & overwriting not verified by higher authority. At JAI MA LAXMI SHG * Reason of loan was not mentioned in meetings books. * Cutting & overwriting found on few pages which was not verified. * Loan register was not signed by receiver of loan. * Loan installment of Rs. 5,659/- were not repaid by Smt. Hagami devi after 21/10/2014 which should be recovered. At LAXMI BA! SHG, KISHANPURA VO * As per cash book dated 11/04/16 amount of Rs. 30,498/- was deposited in bank whereas as per pass book Rs.30,000/- was deposited only. Difference of Rs. 498/- was not recorded, no proper specification provided. * Bank deposit entry in pass book of Rs.27,262/- was not booked in cash book * Rs.50,000/- was issued for Startup fund out of which expenses made Rs.11,450/- for which proper supporting were not provided. BHILWARA Radha Krishna SHG at "MOD KA NIBAHRA" Aashid * As per meeting book, dated 25-03-2016, receipts was Rs. 4,971/- whereas as per cash book it was Rs. 4,731/-only therefore difference amount of Rs. 240/- should be recovered. C. 60 anagemenr Letter o1 RRLP Prevect fLN US& CO. Pr the year 2o5-j6 Chartered Accounrants 2 Observation regarding Tranche high * Compliance of * As per Community Operational Manual (COM), Tranche -I should be issued on the completion of 3 criteria months from the date of formation of SHG. But in few cases we found Tranche-1 were issued before stipulated in Stipulated period (3 Months). Community (Annexure - E) Operational manual should * As per Community Operational Manual (COM) , Tranche -II should be issued on the completion of 6 be strictly months from the date of formation of SHG. But in few cases we found Tranche-II was issued before ensured for Stipulated period (6 Months). release of (Annexure - F) Tranche. * We have found no tranche was issued in few cases of SHG. * Funds should be (Annexure - G) disbursed to SHGs only after * As per Community Operational Manual (COM), Tranche -I should be issued on the completion of 3 the formation of months from the date of formation of SHG. But in few cases we found Tranche-I were issued after Internal Stipulated period (3 Months). Committee and (Annexure - H) after entering into an * As per Community Operational Manual (COM) , Tranche -II should be issued on the completion of 6 agreement with months from the date of formation of SHG. But in few cases we found criteria were not fullfiled. SHGs prior to (Annexure - I) the release of Tranche. * In case CDO is not in existence then funds are to be released through 'Internal Committee (IC)' consisting of representatives of SHGs and then the roles and responsibility of CDO is to be discharged by the said committee. Committee is to sign an agreement with SHG and DPMU. However, Tranche-I and Tranche-II was released to SHGs during the year 2015-16 without entering into the agreement. 61 umagement Letter of' RRLP Project IL N US & c0. r the year 2oi5-6 Charrered A ccounrantg D OTHER OBSERVATION ATTENDANCE REGISTER low :-Attendance Lregister should We Observed The Following general Points For All DPMU's. be maintained properly at all * Non-submission of application for leaves. DPMU *In or out time * In or out timing not mentioned in register. should be entered. * The Causal Leave, Planed Leave or Medical leaves were not marked in Separate register for the purpose of calculating ceiling limit of Leaves. Salary should be paid after * Register was not verified at the end of the month by the authorised person. verification of attendance register. ATTENDANCES AND LEAVE RECORDS:- low Attendance register should We have observed that Attendance Register of employees wvas not properly maintained at following DPMU:- be prepared properly. DPMUs ObservationC * Inarcuto ofime PL and medical DUNGARPUR From 01-April 2015 to 31-Dec-2015, attendance and leave register lea\,es should be was not available marked in register. RAJSAMAND Attendance register was not maintained. Leave applications were o Register should not properly maintained and no application found after Jan-2016. be signed by higher authority. W Attendance sheets was not verified (Mr. N.Munibusan & Smt. Sp Kumari & Mr. Mahesh & Mr. Prem Prakash * C a PL A anYeia DUGAPU Fom01Ari 215to31Dc-01, ttndnc ndlevereise lavs ho6db waIn t,vilbl.aredi anagement Letter 0 RRLP Project IL N 1s & Co. *r the Year 2o1-16 Chartered A ccountanfs (A) DIFFERENCE IN BALANCES :- Low * Rectification 3 entries require * We have observed following differences in cash book and pass book for which no BRS was prepared. to be passed for differences in the opening Balance as per Cash Balance as per Bank BRS balances & Book Pass Book including closing FFD balances. Rs. 79,26,956.15/- Rs.93,94,174/- Not prepare upto dated 17-Sep- Entries in 1 ~~~2016. *Etisi opening balances should * Opening balance of Security Deposit(SD) or Earnest money deposit (EMD) was not verified with EMD be verified in register at Tonk DPMU. the year. S.No Ledger Name Op. Balance Observation 1 EMD of M/S Yoso Rs. 48,950/- Opening balance of EMD of M/s Yoso Eng. Eng. & Services & Services was found Rs. 48,950/- in tally but as per EMD register it was not considered. 63 uiagement Letter ot RRLP Project IL IV US & Co. r the year 2o,6-#6 Chartered A countants 1 GENERAL OBSERAVTION FOUND IN MAXIMUM DPMUS :- low For true and fair Accounting * Time barred cheque was not cancelled after 3 months immediately. practice, it is advisable to * Bank reconciliation was not prepared on monthly basis. cancelthe cheques after * Bank Pass book was not updated. expiry of 3 months * Cash book was not updated. immediately or make reversed * Books of account were not prepared properly, overwriting/cutting was found in books at VO or SHGs entry for level. cancellation of cheque. * During the audit at the CDO and SHG level we have found that many members of SHG utilized the fund for their other use instead of proposed purpose. BRS should be prepared on l Adequate Training should require for proper accounting knowledge. monthly basis. * Books of accounts were not match with MIS system. *Book of accounts should be prepared properly & regularly. 64 Annexure A Following DPMUs. shows individual list of concern persons, for recovery of "Interest on Advances". DATE OF LOAN NAME OF PERSON AMOUNT OF LOAN DATE OF AMOUNT NO. OF DAYS EXEMPT INTEREST INTEREST TO FOR RECOVERY / RECOVERED AMOUNT DAYS DAYS BE CALCULATION ADJUSTMENT WITHHELD RECOVERED PURPOSE BANSWARA 01-04-2015 DEEPAK CHOUBISA 50000 06-07-2015 50000 96 30 66 1,62'.40 21-10-2015 DEEPAK CHOUEISA 20000 09-01-2016 20000 80 30 50 493.15 15-02-2016 DEEPAK CHOIUBISA 21785 li-0-1-2016 20000 32 30 2 21.49 18-0-2016 DEEPAK CHOUBISA 1785 31-03-2016 1785 13 0 13 11.44 TOTAL 2,153.48 13-04-2015 PUSHP:ENRA SHARPMA 18400 21-01-201c 18400 38 30 8 i 72.59 06-10-2015 PUSHPENDRA SHPRPIA 14000 25-12-2:15 1400) 80 30 50 345.21 19-01-2,1 PUSHPENDRA SHArMA 52600 08-03-2016 52600 49 30 19:j 492 85 TOTAL 910.65 08-10-2015 GAURAV SHARNlA 30000 22-01-20116 3000) 106 30 76 1,124.38 TOTAL 1,124.38 01-07-2015 GURU CHARPN 15000 21-10-2015 15000 112 30 82 606.58 28-09-2015 GURU CHAPAN 15000 30-12-2015 15000 93 30 63 466 03 TOTAL 1,072.60 28-09-2015 HARDIK PANERI 5000 30-12-2015 5000 93 30 63 155.34 25-12-2015 HARDIK PANERI 9000 03-02-2016 9000, 40 30 10 44.38 TOTAL r65d C red 199.73 HARISH CHANDRA 03-02-2016 SiNGH 45000 3 31-03-2016 - 57 30 27 599.18 TOTAL 599.18 23-12-2015 MAYUR DANTLA 25000 15-02-2016 25000 54 30 24 295.89 TOTAL 295.89 26-08-2015 NILEEc-H DANGAR 10000 28-09-2015 10000 33 30 3 14.79 28-C6-2015 NILESH DANGAR 5000 25-12-2015 5000 C8 30 58 143.01 22-01-2016 NILESH DANGAR 10000 25-02-2016 10000 34 30 4 19.73 TOTAL 177.53 FRADIP SINGH 19 06-10-2015 RATHORE 13000 09-01-2016 13000 95 30 65 416.71 TOTAL 416.71 01- 12-2015 ROHIT JAIN 50665 11-01-2016 27000 41 30 11 274.84 11-01-2016 ROHIT JA'N 23665 22-01-2016 23665 110 11 | 128.37 TOTAL 403.21 01-04-2015 VIKAS NAIK 40000 L9-06-2015 40000 79 30 49 966.58 30-05-2015 VIKAS NAIK 30000 29-07-2015 3000) 60 30 30 443.84 04-08-2015 VIKAS NAIK 15000 06-10-2015 1500"M 63 30 33 244.11 16-10-2015 VIKAS NAIK 64000 22-01-2016 64000 98 30 Es 2,146.19 03-02-2016 VIKAS NAIK 10000 18-03-2016 10000 44 30 14 69.04 TOTAL 3,869.75 31-07-2015 WAS1M KURESHI 26000 09-01-2016 26000 162 30 132 1,692.49 TOTAL 1,692.49 16-10-2015 KARUNA PEDDY 41000 22-01-2016 39945 98 30 68 66 1,374.90 22-01-2016 KARUNA REDDN 1055 016-02-2016 1055 15 0 15 7.80 TOTAL 1,382.71 06-11-2015 RAJESH BABU 4800 31-03-2016 - 146 30 116 274.59 TOTAL 274.59 02-11-2015 5HRKAr,T ROUTA 60500 08-01-2016 54374 67 30 37 1,103.92 08-01-201 SHRIKAN ROUTA 6126 15-02-2016 6126 38 0 38 114.80 08-01-2016 SHRrKATJT ROUTA 14374 15-02-2016 13974 38 30 8 56.71 15-0 -C2016 SHRIKArJT ROUTA 500 31-03-2016 - 45 0 45 11.10 TOTAL 1,286.52 SUB TOTAL (A) 15,859.44 BARAN 23-12-2015 ASHWINI TIWAR[ 15000 31-03-2016 - 99 30 69 510 41 TOTAL 510.41 CHANDRA SHEKHAR 19-09-2015 SHARIA 35000 23-11-2015 35000 65 30 35 604 11 TOTAL 604.11 01-04-2015 DAULAT RAN 25000 li!-05-2015 20000 37 30 7 86.36 08-05-2015 DAULAT RAM 5000 0-07-2015 5000 55 0 55 135.62 TOTAL 221.92 01-04-2015 HARI OM 35000 08-07-2015 35000 98C 30 68 1173_.70 04-02-2016 HARI OM 7000 31-03-2016 - 6 30 26 89.75 --_-r_20000_TOTAL 20000_43_ 1_1,263.45 17-07-2015 NIRAJ KUMAR SHARMA 20000 28-09-2015 20000 73 30 43 67 !I 424.11 TOTAL 424.11 01-04-2015 VISHVAS NAGAR 110000 08-07-2015 90000 98 30 68 3,688.77 08-07-2015 VISHVAS NAGAP 20000 03-12-2015 20000 148 0 148 1,459.73 TOTAL 5,148.49 19-10-2015 ArJOOP MiSHRA 10000 28-12-2015 10000 70 30 4') 197.26 15-02-2016 Ar-JOOP M[SHRA 10000 18-03-2016 10000 32 30 2 9.86 TOTAL 207.12 11-12-2015 GOIRAV DLIBEN 20000 15-02-2016 2000.) 66 30 36 355.07 TOTAL 355.07 17-07-2015 DHARPMEJiDRA AN 30000 26-09-2015 30000 71 30 41 606.58 04-02-2016 DHArMENDRA JAIN 20000 31-03-2016 - 56 30 26 256.44 TOTAL 863.01 08-07-2015 KESHAl CHAURASIYA 20000 11-09-2015 20000 65 30 345.21 TOTAL 345.21 25-05-2015 RAMESH PAUKA_1 30000 19-08-2015 3000.) 86 30 56 828.49 TOTAL 828.49 01-04-2015 SEVA RAM 40000 04-05-2015 3500,0 33 30 3 59.18 04-05-2015 SEVA RAM 5000 0-05-2015 5000 4 C0 4 9.86 25-05-2015 SEVA RAM 75000 17-07-2015 7500 53 30 23 850.68 30-07-2015 SEVA RAM 50000 06-10-2015 50000 68 30 38 936.99 28-09-2015 SEVA RAN 50000 11-12-2015 50000 74 30 44 1,084.93 21-12-2015 SEVA RAM 50000 04-02-2016 50C000 45 30 15 68 TOTAL 3,311.51 SIDDHI NATH 01-04-2015 GOSWAM 5000 08-05-2015 5000 37 30 7 17.26 SIDDHI NATH 06-04-2015 GOSWAMI 50000 08-05-2015 4500D 32 30 2 49.32 SIDDHI NATH 08-05-2015 GOSWAM[ 5000 17-07-2015 5000 70 0 70 172.50 SIDDHI NATH 25-05-2015 GOSWAMI 20000 17-07-2015 20000 53 31: 23 226 S5 S[DDHI NATH 06-10-2015 GOSWAMI 20000 26-11-2015 20003 51 30 21 207.12 SIDDHI NATH 11-12-2GjIS GOSWAMI1 20000 04-02-2016 20000 55 30 25 246 58 SIDDHJ NATH 01-02-2016 GOSWA1 20000 31-03-2016 - 59 30 ::_ 286 33 TOTAL 1,205.75 SUB TOTAL (B)_15,288.66 BHILWARA 01-04-2015 MUr1TAJ ALI KHAN 84246 30-06-2015 52365 90 30 -0 2,492.76 30-06-2015 UrIUTA! ALI KHAU 31881 06-07-2015 12150 ---6 0 6 94.33 06-07-2015 MUMTAJ ALi KHAN 19731 28-09-2015 17956 84 0 "1 81735 28-09-2015 NUMTAJ ALI KHAN 1775 10-11-2015 1775 43 0 43 _ 37.64 25-05-2015 MUMTAJ ALI KHAN 25000 10-11-2015 25000 169 30 139 1,713.70 01-07-2015 MUMTAJ ALI KHAN 35000 10-11-2015 3500:' 132 30 102 1,76.55 04-08-2015 MUMTAj ALI KHAN 45000 10-11-2015 4500, 98 30 68 1,509.04 28-01-2016 MUMTAJ ALI KHAN 2752 09-03-2016 275:, 41 3, 11 14.93 10-02-2016 MUMTAJ ALI KHAN 8824 31-03-2016 - 50 30 20 87.03 25-02-2016 MUMTAJ ALI KHAN 50000 31-03-2016 35 30 5 123 29 TOTAL 69 4r ~ie 8,650.62 PRAKASHICHANDRA 06-04-2015 TEL 1945 25-05-2015 1945 49 30 19 18.22 PRAKASH CHANDRA 30-04-2015 TELI 18407 17-06-2015 12652 48 30 __ 1 163 39 PRAKASH CHAriDRA 17-06-2015 TELJ 5755 06-07-2015 5755 19 0 19 53.92 PRAKASH CHANDRA 30-06-2015 TELI 3445 07-08-2015 3181 38 30 13. PRAKASh CHANDA 07-08-2015 TEL 264 26-10-2015 26: 80 u 80 1042 TOTAL 259.55 01-04-2015 SN EIRLA 24177 18-12-2015 241-7 261 30 231 2,754 19 TOTAL 2,754.19 02-06-2015 VINOD PANERI 80000 18-08-2015 7971 77 30 47 1,654 25 18-05-2015 VINOD PANERI 219 23-09-2015 219 41 0 41 4.43 20-10-2015 Vir4OD PATJERI 1-113 2--01-2016 1410 101 30 71 4947 TOTAL 1,908.15 fi1-24-2015 VK SHARMA P000 31-03-2016 - 365 30 335 1,321.64 TOTAL 1,321.64 SUB TOTAL ( C) 14,894.15 BIKANER 04-06-2015 BABULAL PRP 2000 29-07-2015 2000 55 30 25 24.66 28-08-2015 BABULAL PRP 5000 06-11-2015 5000 70 30 40 98.63 22-12-2015 BABULAL PRP 5000 31-03-2016 5000 100 30 710 172.60 TOTAL 295.89 04-06-2015 SHIV LAL PRP 2000 20-08-2015 2000 77 30 47 46.36 17-11-2015 SHIV LAL PRP 8000 21-01-2016 8000 65 30 35 70 chartered I I 138.08 TOTAL 184.44 11-05-2015 JAYANT CHATARJEE 4378 17-07-2015 4378 67 30 37 79.88 10-C6-2015 JAYANT CHPTAPJEE 10000 17-07-2015 5870 37 30 7 34.52 17-07-2015 JAYANT CHßTßPJEE 4130 29-07-2015 2640 12 0 12 24.44 29-07-2015 JAYANT CHATARJEE 1490 06-0'-2015 1490 8 0 8 5.88 14-07-2015 JAYANT CHATARJEE 5360 28-08 2015 53.0 45 30 15 39.65 TOTAL 184.37 NOOLA R.AM 17-07-2015 UPADHYAY 15000 20-C0-2015 15000 34 30 4 29.59 NOOLA RAM- 21-01-2016 UPADHYAý' 40000 02-03-2016 36241 41 30 11 21699 -IOOLA RArI 02-03-2016 UPAEHiA% 3759 31-03-21J6 3759 29 0 29 53.76 TOTAL 300.33 29-07-2015 THOr1AS CHANDY 15000 06-09- 2015 9600 39 30 9 66.58 06-09-2015 THOMAS CHANDN 5400 05-10-205 5400 29 0 29 77.23 28-09-2015 THOIAS CHArDY 4000) 06-11-2015 4000- 39 30 i I 177.53 30-11-2015 THOMAS CH ANDY 40000 21-01-2016 39717 52 30 22 43 21-01-2016 THOMAS CHANDY 283 29-02-2016 283 39 0 39 5.44 25-01-2016 THONAS CHANDY 40000 31-03-2016 26346 66 3k«l 3E. 710.14 TOTAL 1,470.89 29-09-2015 VASU DEu 40c00 17-11-2015 33107 49 30 19 374.79 17-11-2015 VASU DEJ 6893 22-12-2015 6893 35 0 35 11898 TOTAL , 493.77 chartred'o 71 Accmntanb SUB TOTAL (D) 2,929.69 BUNDI 77 28-09-2015 MUKHTAP AHMED 15000 13-01-2016 15000 107 30 77 569 59 TOTAL 569.59 _ 28-09-2:15 RAAri JHA 20000 26-11-2015 20000 59 30 29 286 03 TOTAL 286.03 28-09-2015 TANYA 3AIN 20000 23-11-2015 20000 56 30C 244 TOTAL 256.44 SUB TOTAL (E) 1,112.05 DUNGARPUR 03-05-2015 A4ASHISH PANDEY 5C00 2:1-08-2015 3762 78 30 48 118.36 20-08-2015 AASHTSH PANDEY 1238 29-01-2016 1238 161 0 161 98.29 22-0:1-2015 AASHISH PANDEY 10000 2z.-01-2016 8~62 128 30 98 483.29 28-01-2016 AASHISH PANDEY 1238 17-03-2016 1238 49 0 49 29.92 29-09-2015 AASHrSH PANDE 20000 P?-3-2016 20003 170 30 140 1,380.82 05-10-2015 AASHISH PANDEY 30000 17-03-201. 27762 164 30 134 1,98. 47 17-03-2016 AASHISH PANDE'r 2238 31-03-2016 - 14 _ 0 14 _15 4_4¯___ 25-11-2015 AASHISH PANDEY 10000 31-03-2016 - 127 30 97 4 78 36 01-12-2015 AASHISH PANDEY 13000 31-03-2016 - 121 30 91 5Q3 -1 06-01-2016 AASISH PANDEY 14000 31-03-2016 - 85 ___379_73 25-01-2016 AASHISH PANDEY 6000 31-03-2016 - 66 30 36 _ 106.52_ __ 28-01-2016 AASHISH PANDEY 35000 31-03-2016 - 63 ?0 33 569.59 72 4ýg Charkred t Aåccountants TOTAL 6,226.18 ASHOK< K'.rNAR 11-06-2015 PATIDAR 5000 14-03-2016 5000 277 30 247 60904 ASHOK KUMAF. 16-09-2015 PATIDAR 15000 14-03-2016 4967 180 30 1.0 1,109 59 ASHOK KUMAR 14-03-2016 PATIDAR 100?- 17-03-2016 10033 3 0 3 14 ý4 ASHOK KUNAR 05-10-20i5 PATIDAR 6060 1;-03-2016 6000 164 134 3",6 49 ASHOK KOMAR 23-12-2015 PATIDAR 28000 1~-03-2016 5000 85 30 55 759 45 ASHOK KUNAR 17-03-2016 PATIDAR 23000 219-0~ -2016 23000 12 0 12 136.11 ASHOK KUNAR 19-02-20.16 PATIDAR I1000 29-0-2C,1E 10000 39 30 9 44 38 TOTAL __ _ _ 3,069_91 DHARANCHArj 01-04-2015 KHATIK 50000 07-05-2015 5000 36 30 6 147.95 DH-ARAN-CH-ANJDT 07-05-2015 KHATIK 45000 31-03-2016 - 329 0 329 7,301.10 DHARANCHAND 17-04-2015 KHATIK 20000_ 31-03-2016 - 349 30 319 3,14.30 - TOTAL | 10,595.34 16-04-2015 DKSHA VAFSHMAV 5000 28-07-2015 5000 103 30 -3 180.00 08-09-2015 DiKSHA VAISHNAV 8000 29-12-2015 8000 112 30 82 323 51 11-09-2015 D1KSHA VAISHNAV 15000 29-12-2015 (CICI 109 3 79 584. 29-12-2015 DIKSHA VAISHNAV 10000 17-03-2016 10000 79 : 79 389 59 15-09-2015 DIKSHA VAISHNAV 50000 17-03-2016 3000 184 30 154 3,797.26 17-03 -2016 DIKSHA VAISHNV 47000 31-0"1-2016 - 14 0 14 324.49 25-11-2015 DIKSHA VAISHNAV 10000 31-03-2016 - 127 30 97 478.36 01-12-2015 DIKSHA VAISHNAV 13000 31-03-2016 - 121 30 91 583.40 25-01-2016 DIKSHA VATSHNAV 6000 31-03-2016 - 66 30 36 106.52 73 accountanh' TOTAL 6,767.51 23-10-2015 DIPAK JOSHI 10000 25-01-2016 10000 94 364 315.62 16-11-2015 DTPAK JOSHI 7500 25-01-2016 50C0 70 30 40 147 95 25-01-2016 DIPAK JOSHI 2500 23-02-2016 250 29 0 29 5 75 10-12-2015 DIPAK JOSHT 14000 23-02-2016 14100 75 3 fi 45 310 68 02-01-2016 DIPAK JOSHI 2700) 23-02-2016 5000 52 30 22 292.93 23-02-2016 DIPAK JOSHi 22000 31-03-2016 37 0 37 401.42 19-01-2016 DIPAK JOSHi 30000 71-03-2016 72 30 42 621.37 0302-2016 DIPAK jSHI 5000 -1 -03-2016 - 57 30 27 66.58 - _ TOTAL 2,192.30 01-04-2015 GIRIS H ýADAV 40000 11-06-2015 25000 71 30 41 808.77 I_1-C6-2015 GTRISH YADAV _ 15000 10- 12-2015 15000 182 0 182 1,346.30 29-005-2015 GIRISH 'rADAV 25000 10-12-2015 15000 195 30 | 165 1 2,034.25 10-12-2015 GIRISHrADAV 10000 21-12-2015 10000 11 0 11 54.25 21-C8-2015 GIRISH YADAV 20000 21-12-2015 15000 122 30 92 907.40 21-12-2G15 G1RISH YADAV 5000 21-03-2u16 5000 91 0 91 224.38 05-09-2015 GIRISH YADAV 25000 21-03-2016 14011 198 30 168 2,071.23 21-03-2016 GIRISHYADAV 10989 31-03-2016 109 10 (0 10 54.19 16-09-2015 GTRISH YADAV 15000 31-03-2016 15sCO 197 30 167 1,2~5 34 05-10-2015 GIRISH YADAV 3000 31-03-2016 3000 178 30 148 218 96 30-10-2015 GTRISH YADAV 30000 31-03-2016 10000 153 30 123 1,819.73 TOTAL 10,774.80 74 Il *ci:ild ( 30-10-2015 JAIDEEPSHRTMAL 9000 08-02-2016 9000 101 30 71 315.12 19-11-2015 JAIDEEP SHRiMAL 20000 08-02-2016 20000 81 30 51 503.01 02-12-2015 JAIDEEP SHRTMAL 5000 08-02-2016 5000 68 30 36 93.'0 19-02 -2016 .AIDEEP SHRINAL 8000 29-03-2016 8000 39 30 1k35.51 TOTAL 947.34 16-04-2015 MAHESH PRAJAPAT[ 5000 31-07-2015 5003 106 30 76 187 40 22-05-2015 VAHESH PRAJAPATI 5000 31-07-2015 5000 70 31- 40 98.63 25-05-2015 MAHESH PPLAJAPATI 5000 30-12-2015 966 219 ZJ' 189 46603 30-12-2015 MA HESH PRAJAPATI 4034 08-02-2016 4024 40 0 40 79.57 11-09-2015 MAHESH PRAJAPATI 20000 15-02-2016 17.000 157 30 127 1,25260 15-02-2016 MAHESH PRAJAPATI 7000 21-03-2016 7c:1li0 35 0 35 120 62 15-09-2015 MAHESH PP.AJAPATI 50000 21-03-2016 250(ju 18? 30 158 3,895.99 21-03-2016 MAHESH PRAJAPATI 25000 31-03-2016 - 1^ 0 10 12329 29-09-2015 NAHESH PRAJAPATI 1000 1-03-2016 - 164 30 154 7505 05-10-2015 MAHESH PRAJAPATI 7000 31-03-2016 - 178 30 148 510.90 25-11-2015 MAHESH PRAJAPATI 10000 31-03-2016 127 30 97 478.36 01-12-2015 MAHESH PRAJAPATI 13000 3l1-03-2016 - 121 30 91 583.40 10-12-2015 MAHESH PRAJAPATI 5000 31-03-2016 - 112 30 82 202.19 30-12-2015 MAHESH PRAJAPATT 3000 31-03-2016 - 92 30 62 91.73 25-01-2016 MAHESH PRAJAPATI 6000 31-03-2016 66 30 36 106.52 TOTAL 8,273.27 21-08-2015 NANISH SHARMA 45000 22-01-2016 40000 154 30 124 2,751.78 75 crertred Acountmnts 22-01-2016 MAUISH SHARMA 5000 14-03-2016 5000 52 0 52 128.22 26-10-2015 MAJIH SHAR-A 40000 14-03-2016 7500 140 30 110 2,169.86 14-i,3-2016 MANISH SHARIlA 32500 31-03-2016 32500 17 0 17 272.47 28-12-2015 I MANISH ,HARMA 11500 31-03-2016 1 1500 94 30 64 362.96 06-01-2316 MANISH -HARNA 120000 31-03-2016 120000 85 30 55 3,254.79 19-01-2016 MANISH SHARHlA EOOOO 31-03-2316 26000 72 30 42 1,242.74 03-02-2016 rIANISH 5 HARr1A 1000 31-03-2016 - 57 30 27 13 32 27-02-2016 MANISH SHARrIA 10000 31-03-2016 - 33 30 3 14.79 TOTAL 10,210.93 MANOHAR LALI 01-04-2015 PATIDAR 45000 31 -03-2016 - 365 30 335 7,44 25 TOTAL 7,434.25 03-04-2015 MAYAJ JCSHI PFT 1000: 33-06-2015 1000 88 30 5S 28603 TOTAL 286.03 IE-06-2015 MAYUR MEHTA 450C0 15-02-2016 120: 242 3: 212 4,704 6 15-02-2016 MAYUR MEHTA 43600 29-03-2016 1300 43 0 43 928 80 29-03-2016 MAYUR MEHTA 30800 31-03-2016 - 2 0 2 30 38 30-06-2015 MAYUR NJEHTA 30000 31-03-2016 - 275 30 245 3,624.66 19-02-2015 NAYUR MEHTA 500 31-03-2016 - 225 30 195 480.82 17-09-2015 MAYUR MEHTA 8000 31-03-2o16 · 196 30 166 654.90 16-12-2015 MAYUR MEHTA 10000 31-03-2016 - 106 30 76 374.79 21-12-2015 MAYUR MEHTA 1200 31-03-2016 - 101 30 71 42.02 03-02-2016 MAYUR MEHTA 2000 31-03-2016 - 57 30 27 26.63 76 f%Ch tfUd TOTAL 10,867.66 01-04-2015 MOHAN LAL 35995 31-03-2016 - 365 30 335 | 5,946 57 TOTAL 5,946.57 01-04-2015 NARESH LAUVOT 37448 C06-05-2015 7445 35 30 5 92.34 06-05-2015 NARESH LAUVOT 30000 ~30-06-2015 50:' 55 0 55 813.70 30-06-2015 NARESH LAUVOT 25000 03-07-2015 10000 3 0 3 369 03-07-2015 NARESH LAUVOT 15000 31-03-2016 272 0 272 2,012.05 03-04-2015 NARESH LAUVOT 10000 31-03-2016 - 363 30 333 1,642.19 16-04-2015 JARESH LAUVOT 10000 31-03-2016. - 350 30 320 1,5~8.08 ,__- TOTAL _6______ _6153 03-04-2015 PRASHANT SHIRMAL 50000 06-05-2015 50000 33 30 3 73.97 2.-05-2015 PRASHANT SHIRMAL 25000 31-07-2015___ 25001" 67 3) 37 456 16. 09-06-2015 PRASHAKAT SHIRMAL 20000 31-07-2015 200C00 52 3. 22 216 99 11-0-2015 PRASHANT SH[RrIAL 35000 31-03-2016 - 202 30 172 2.,"61 77 17-09-2015 PRASHANT SHIRIAL 20000 31-03-2016 - 196 30 166 1,637.26 29-09-2015 PRASHAJT SHIRMAL 10000 31-03-2016 184 30 154 3,037.81 20-01-2016 PRASHANT SHIPRAL 25000 3M-03-2016 - 71 30 41 505.48 24-02-2016 PRASHANT SHIP.MAL 6500 31.03-2016 - 36 30 6 19.23 TOTAL _________._8,915.67 06-08-2015 RAJTUL HASAN 2000 21-12-2016 2000 503 30 473 466 52 25-11-2015 RAJIUL HASAN 10000 08-02-2016 10001j 75 30 45 221 ?2 01-12-2015 RAJIUL HASAN 8000 08-02-2016 720C, 69 30 39 153 77 08-02-2016 RAIIUL HASAN 800 31-03-2016 - 52 0 52 20.52 21-12-2015 RAjIUL HASAN 4200 31-03-2016 - 101 30 7 1 14706 25-01-2016 RAJIUL HASAN 6000 31 -03-2016 - 66 30 36 10 52 TOTAL 1,116.39 11-09-2015 9 AVlIDP.A KUFIAR 15000 22-0"-2016 -l''00 193 30 163 1,205.75 29-09-2015 RA VINDPA VUr 1AR 20000 22-03-2016 5000 175 30 145 1,430.14 22-03-2016 RAVIrJDPA KUMAR 15000 31-03-2016 - 9 0 9 66.58 15-10-2015 RAVIUDRA Kg: C~ad TOTAL 286.41 20-11-2015 %IJAY SAAD 38500 11-01-2016 1770 52 30 22 417.70 1I -C1-2016 VJAY SAAD 36730 :2-01-2016 36730 11 0 11 199.25 02-12-2015 Vi]AY SAAD I 10000 22-01-2016 10(000 51 30 21 103.56 TOTAL 720.51 01-04-2015 VIJAY UPPADHYAY 40000 _1- -02015 25000 71 - 30 41 808.7? 11-C-20 15 VJAY UPPADHYAY 15000 28 -0-201 15000 47 0 4 3476 29-05-21,15 VIJAY UPPADHYAY 25000 28-07-2015 10000 60 30 30 369 86 28-07 -2015 VIJAY UPPADHYAY 15000 31-03-2016 - 247 0 247 1,8-7 12 31-07-2015 VIDAY UPPADHYAY 25000 31-03-2016 - 244 30 214 2,6 2- 16-09-2015 VIAY UPPADHYAY 2500. 31-03-2016 - 197 30 167 2 0, «0 05-10-2015 VIJA UPPADHYA' 1300'__ 31-03-2016 -___ 17' 30_ 148 948 82 TOTAL 8,999.51 01-04-2015 YOGENDRASINGH 50000 31-03-2016 - 3,5 30 335 6,2,50.27 TOTAL 8,260.27 24-09-2015 AMBADAS KUSALKAR 50000 29-03-2016 50000 187 30 157 3,671.23 29 -09-2015 AMBADAS KUSALKAR 20000 31-03-2016 - 184 30 154 1,518.90 05-10-2015 AMBADAS KUSALKAR 20000 31-03-2016 - 178 30 148 1,459.73 09 -10 -2015 AMBADAS KUSALKAR 50000 31-03-2016 - 174 30 144 3,550.68 30-13-2015 ANBADAS KUSALKAR 30000 31-03-2016 - 153 30 123 1,819.73 17-11-2015 AMBADAS KUSALKAR 35000 31-03-2016 - 135 30 105 1,812.33 20-11-2015 AMBADAS KUSALKAR 150000 31-03-2016 - 132 30 102 7,545.21 79 -s(chttBGaO *canat TOTAL 21,577.81 22-09-2015 APRAJITA KUMARI 4000 31-03-2016 - 191 30 161 317 59 23-10-2015 APRAJITP KUMARI 30000 31-03-2016 - 160 30 1 30 1,9- 3 29 06-01-2016 APRAJIT, KUMPRI 20000 31-03-2016 -85 30 55 542 47 28-01-2016 APRAJITA KUMIARI 25000 31-03-2016 - 63 30 33 4C6 85 TOTAL __3,190.19 ASHOK W.Ur1 R 21-04-2015 CHOETSA 10r00 11-06-2015 10000 51 30 2_ 103 56 ASHOK KJMAR 18-08-2015 CHOBIISA 10000 29-12-2015 10300 133 30 103 5'7 95 -TOTAL 611.51 fi1-04-2015 ASHOK Kuijr1AR SEN __5000 31-03-2016 _ - 365 ?0 335 826.03 TOTAL 826.03 02-05-2015 JATIN JOSHI 20000 4 -06-2015 10-10 48 30 18 177.53 19-06-2015 JATTNJOSH 18960 30-06-20i5 18960 11 0 11 102.85 29-05-2015 JATIN JOSHI 20000 15-10-2015 2000 139 30 109 1,075.07 15-10-2015 JATN JOSHI 18000 21-12-2015 18000 67 0 67 594.74 04-03-2015 JATIr JOSHi 20000 21-12-2015 2000 139 30 109 1,075.07 21-12-2015 JATIN 3OSH[ 18000 22-12-2015 18000 1 0 1 8.88 21-08-2015 JATIN JOSHT 20000 22-12-2015 2000 123 30 93 917.26 22-12-2015 JATIN JOSHr 18000 25-01-2016 4000 34 0 34 301.81 25-01-2016 JATIN JOSHI 14000 23-02-2016 14000 29 0 29 200.22 29-09-2015 JATIN jOSHI 40000 23-02-2016 40000 147 30 117 2,307.95 25-11-2015 JATIN JOSHI 50000 23-02-2016 50000 90 30 60 1,479.45 80 10-12-2015 JATIN JOSHI C4000 23-02-2016 2000 75 30 45 1,864.11 23-02-2015 JATIN JOSHI 82000 29-03-2016 82000 400 0 400 16,175.34 25-01-2016 JATIN JOSHI 20000 29-03-211. 2000 64 30 34 335.34 29-C 3-2016 JATIN JOSHI 18000 31-03-2016 - 2 0 2 17.75 03-02-2,16 )ATTN JOSHT 50000 31-03-2016 - 57 30 27 665.75 19-02-2016 JATIN 3OHI 2000 31-C3-2016 - 41 30 1l 10.85 TOTAL 27,309.97 26-05-2015 MOH. HA NIF 1300 30-06-2015 136-) 35 30 5 3.21 31-07 -2015 MOH. HAN[F 30000 01-12-2015 5166 123 30 93 1,35.89 01-12-2015 ClQH. HANIF 24814 29-12-2015 4330 28 0 28 342 64 29-12-2015 MOH. HANLF 20484 30-12-2015 14-I, 1 0 1 10.10 30-12-2015 MOH. HANIF 5968 22-01-2016 59.8 23 0 23 67 69 15-09-2015 PlOH. HANrF 10000 22-01-2016 10000 129 0 99 48, 22 09-10-2015 MH. HAIF 30000 22-01-2016 14032 105 31' 75 1,1P9.59 22-01-2016 MOH. HANIF 15966 05-02-2016 l5968 14 0 14 11024 30-10-2015 MOH. HANIF 80011 05-02-2016 8000 98 30 68 268 27 17-11-2015 MOH HANIF 20000 05-02-2016 20000 50 30 50 493.15 01-12-2015 MOH HANIF 30000 05-02-2016 7597 66 30 36 532.60 05-02-2016 MOH HANIF 22403 03-02-2016 2403 3 0 3 33 14 08-02-2016 MOH. HANIF 20000 14-03-2016 16000 35 0 35 345.21 14-03-2016 MOH1. HANIF 4000 17-03-2016 4000 3 0 3 5.92 03-02-2016 MOH HAIF 20000 1?-03-2016 16000 43 30 13 128.22 81 sC ~l'Cetant C 17-03-2016 MOH. HANF 4000 31-03-2016 4000 1 14 2i 142.52 24-02-2016 1 MOH. HANIF 10000 31-03-2016 1000 36 30 6 29.59, TOTAL 5,371.30 NAVAL KISHOP 25-06-2015 SHARMA 9751 28-07-2015 9751 33 30 3 14 43 NAVAL KISHOA 06-07-2015 SHARMA 14751 15-10-2015 14751 101 30 71 516.49 NAVAL KISHOP 18-08-2015 SHARMA 3000 22-12-2015 3000 126 30 96 142.03 TOTAL 672.94 27-08-2015 SACHIN KLIMAR 5000 11-01-2016 5000 137 30 l0 263.84 05-10-2015 SACHIN KUMAR 20000 08-02-2016 20000 126 30 96 946.25 19-10-2015 SACHINJ KUMAR 40000 08-02-2016 40000 112 30 52 1,617 53 16-11-2015 SACHIN PUMA. 30000 09-02-2016 10000 84 A0 54 798 90 0P-02-2016 SACHN KULMAR 20000 15-02-2016 201000 7 0 7 69.04 20-11-2015 SACHIN P UMAR 100000 15-02-2016 100000 87 30 57 2.610 9_ 02-12-2015 SACHIN KUNAR 1000 15-02 -2016 18000 7e 30 45 399.45 22-12-2015 SACHIN KUMAR 28000 15-02-2016 28000 55 30 25 345.21 06-01 -2016 SACHIrj KUMAR 28000 15-02-2016 8000 40 30 10 138.08 15-02-2016 SACHIN KUMAR 20000 17-03-2016 20000 31 0 31 305.75 25-01-2016 SACHiN KUMAR 20000 31-03-2016 - 66 30 36 355.07 03-02-2016 SACHIN KUMAR 60000 31-03-2016 - 57 30 27 798.90 24-02-2016 SACHIN KUNIAR 5000 31-03-2016 36 30 6 14.79 TOTAL 8,864.38 11-06-2015 SURENDRA SINCH 5000 15-10-2015 5000 126 30 96 236 71 82 ~ifinl 26-06-2015 SURENDRA SIIGH 15000 15-10-2015 1000 111 30 81 599.18 15-10-2015 SURENDRA SINGH 14000 31-03-2016 - 168 0 168 1,1519.89 04-08-2015 SLRENDRA SINGH 6000 31-03-2016 - 240 30 210 621.37 TOTAL 2,617.15 30-12-2015 VASINI QUPESH[ 15000 31-03-2016 - 92 30 62 458.63 TOTAL 458.63 24-08-2015 VIJAY UPADHYAY 25000 10-12 -2015 15000 108 30 576.99 22-0)-2015 VI JAY UPAD-HYAY 5000 10-12-2015 5000) 7ï 30 49 120 82 09-10-2015 \P JAY UPADHY AY 200100 10-12-2015 2000 62 30 32 315 62 15- 10-2015 VI]AY UPADHAY 25000 10-12-2015 25000 56 30 26 32, 55 10-12-2015 VIJAYUPADH'TAY 9000 15-02-2016 9000 67 30 37 164 22 06-01-2016 VIJAY UPADHYAY 50000 15-02 -2016 21000 '40 30 10 246.58 15-02-2116 VIJAY UPADHYAPY 29000 17-03-2016 10980 31 0 31 443.34 17-03- 2016 [VIJAY UPADHYAY 18020 21-03-2016 18020 4 0 4 35.55 02-02-2016 VIjAY UPADHYAY 30000 21-03-2016 30000 48 30 18 266.30 17-12-2015 VIlAY UPADHYAY 12000 21-03-2016 12000 95 30 65 384.66 19-02-2016 VUAY UPADHYAY 24000 21-03-2016 21000 31 30 1 11.84 21-03-2016 VI]AY UPADHYAY 3000 22-03-2016 3000 1 0 1 1.48 TOTAL 2,887.93 SUB TOTAL (f) 2,01260.09 JHALAWAR 01-04-2015 AMT DUBEY 15000 07-07-2015 15000 97 30 67 4i5.62 83 Nc TOTAL 495.62 01-05-2015 DEVKARAN SAINI 22000 29-07-2015 22000 89 30 59 640.11 TOTAL 640.11 08-07-2015 PAR4ANAND LODHA 15000 07-12-2015 15000 _152 30 122 902.47 02-11-2015 P4RIANAND LODHA 5000 07-12-2015 5000 35 30 5 12.13 TOTAL 914.79 RAMESH CHANDRA 04-08-2015 LODHA 15000 13-01-2016 2003 162 20 132 97644 RAMESH CHANDRA 13-01-2016 LODHA 13C000 09-02-2016 1300 27 Ü 27 173 10 f1AMESH CHANDRA 02-11-2015 LODHA 2000 09-02-2016 2C00 9 3 69 6(i: TOTAL _ __ ___ 1,217.59 15-07-2015 SHYA1 CIHOUDHARY 15000 29-09-2015 15000 'S iso 30 46 340.27 09-09-2015 SHYAM CHOUDHARY 45000 27-10-2015 45000 (] 48 30 18 399.45 20-11-2C15 SHAN CHOUDHARY 45000 31-03-2016 - 132 30 102 2,263.56 TOTAL 3,003.29 12-10-2015 SURESH F-IEENA 35520 Y7-12-2015 35520 66 30 36 630.60 02-11-2015 SURESH MEENA 4000 17-12-2015 4000 45 30 15 29.59 03-12-2015 SURESH MEENA 19520 18-01-2016 19520 46 30 16 154.02 12-01-2016 SURESH MEENA 39520 16-02-2016 3952-3 35 30 . 97.45 09-02-2016 SURESH MEENA 29520 30-03-2016 29523 50 30 20 291.16 TOTAL 1,202.81 VISHNU PRASAD 20-11-2015 DANGI 45000 09-02-2016 45000 81 30 51 1,131.7 VISHNU PRASAD i 22-01-2016 DANGI 45000 21-03-2016 45000 67 30 37821.10 84 Cm~n • TOTAL 1,952.88 22-07-2015 PAWAN E HISTH 15000 12-10-2015 15C00 82 30 52 384.66 28-09-2015 PAWAri EHISTH 15000 30-10-2015 15000 32 30 2 14.~9 02-11-2015 PAWAN EHISTH 15000 07-12-2015 15000 35 30 5 36.99 20-11-2015 PAWAr_EHISTH 20000 12-01-2016 197 38 53 30 22 22685 12-01-2016 P4WAN BHISTH 262 27-01-2016 262 15 0 15 1.94 17-12-2015 PAWAJ EHISTH 20000 27-01-2016 197-5 41 30 11 10 49 27-0] -2016 PAWAN BHISTH 262 02-03-2016 262 35 35 4 52 18-01-2016 PAWA'I BHISTH 30000 02-03-2016 2973c 44 30 14 207 12 02-03-2016 PAWAN BHiSTH 262 29-03-2016 2E2 27 C 27 3.49 16-02-2016 PPWAN BHISTH 30000 29-03-2016 29-38 42 30 12 177.53 29-03-2016 PAWPN BHISTH 262 31-03-2016 - 2 0 2 0.26 TOTAL 1,166.65 29-05-2015 SAVAN ALI 50000 30-OE -2015 50000 32 30 2 49.32 15-06-2015 SAVAN ALI 24000 01-09-2015 24000 78 30 48 568.11 17-09-2015 SAVAN ALI 50000 04-11-2015 50000 48 30 18 443.84 TOTAL 1,061.26 20-11-2015 SNEHIT PRAKASH 20000 31-03-2 16 - 132 30 102 1,006.03 TOTAL 1,006.03 27-05-2015 ArEES MOHAMMAD 60100 04-08-2015 60000 69 30 39 1,153.97 22-07-2015 ANEES MOHAMMAD 25000 08-10-2015 250u, 78 30 48 591.78 28-09-2015 ANEES MOHAMMAD 20000 01-12-2015 20000 64 30 34 335.34 85 ch"mrd 20-11-2015 ANEES MOHAMMAD 20000 29-12-2015 20000 39 30 9 88.77 05-01-2016 ANEES MOHAMMAD 45000 16-02-2016 40000 42 30 12 266.30 16-02-2016 ANEES MOHAMMAD 5000 18-02-2016 5000 2 0 2 4.93 TOTAL 2,441.10 22-12-2015 HANEEF BEG 20000 29-03-2016 20000 98 30 68 670.68 TOTAL 670.68 JAGDISH CHANDRA 13-04-2015 NAGDA 2000 03-06-2015 2000 51 30 21 20.71 JAGDISH CHANDRA 27-05-2015 NAGDA 2000 14-08-2015 2000 79 30 49 48.33 JAGDISH CHANDRA 05-06-2015 NAGDA 12000 14-08-2015 12000 70 30 40 236.71 JAGDISH CHANDRA 15-06-2015 NAGDA 18000 14-08-2015 16000 60 30 30 266.30 JAGDISH CHANDRA 14-0B-2015 NAGDA 2000 25-08-2015 2000 11 0 11 IC 85 JAGD[SH CHAJDRA 08-07-2015 NAGDA 351013 25-08-2015 33000 48 3. 18 310.t8 JAGDISH CHANDRA 25-0q-2015 NAGDA 2000 OL-09-2015 2000 7 0 7 JAGDISH CHArJDRA 20-11-2015 NAGDA 50000 30-03-2016 50000 131 30 101 2,490.41 TOTAL 3,390.90 01-04-2015 SANDEEP SAXENA 57794 19-05-2015 1850 48 30 is 513.02 19-05-2015 SANDEEP SAXEfJA 55944 26-06-2015 40000 38 0 38 1,048.38 26-06-2015 SANDEEP SAXENA 15944 01-09-2015 15944 67 0 67 526.81 27-05-2015 SANDEEP SAXENA 15000 01-09 - 2015 14055 97 30 67 495.62 01-09-2015 SANDEEPSAXENA 944 08-09-2015 944 7 0 7 3.26 08-07-2015 SANDEEP SAXENA 35000 08-09-2015 34056 62 30 32 552.33 08-09-2015 SANDEEPSAXENA 944 31-03-2016 205 0 205 95.43 86 C * / TOTAL 3,234.84 06-04-2015 SHASHTKANT FANDEY 20000 :2-07-2015 20000 88 30 58 572.05 01-05-2015 S-HASHIKANT PANDE 50000 C3-C07-2015 50000 63 30 33 813 70 15-05-2015 SHASHIKANT PANDEY 20000 03-07-2C15 20000 49 30 19 187.40 27-05-2015 SHASHIKAriT PANDE / 50000 03-07-2015 50000 37 30 7 172.60 15-06-2"15 SHPSHIKAfJT PAriDEY 47000 01-09-2015 47000 78 30 48 1,112.55 08-07-2015 SHASHIwAnT PANDEY 25000 29-09-2015 25000 83 30 53 65342 22-07-2015 SHASHIKANIT PATJDEY 20000 29-09-2015 20,3K, 69 30 39 38466 30-07-2015 SHASHIKANT PAUDEY 50000 29-09-2015 20000 61 30 31 764 38 29-09-2015 SHASHIKANT PANDEY 2000t1 05-10-2015 2000 6 0 6 59 IS 13-09 -2015 SHASHIKANT PANDEY 50000 1--10-2015 50000 0 3':- 30 739ý 73 20-10-2015 SHASHIKANT PANDEY 50000 11-122015 50000 5.2 30 22 5-12.17 09-11-2015 SHASHIKANT PPNDEY 50000 30-03-2016 5000 142 30 112 2,761.64 17-12-2015 SHASHIKANT PANDEV 45000 30-03-2016 45000 104 30 74 1,642.19 05-01-2016 SHASHIKANT PANDEY 50000 31-03-2016 - 86 30 56 1,380.82 TOTAL 11,786.79 SUB TOTAL (G) 34,185.34 PRATAPGARH 01-04-2015 DHARNEJDRA PAWAR 5000 26-12-2015 10001) 269 30 239 589.32 27-10-2015 DHARMENDRA PAWAR 20000 1E-12-2015 20000 62 30 32 315 ~,2 TOTAL 904.93 01-04-2015 MUMTAJ ALI 25000 01-08-2015 10000 122 30 92 87 01-Ui-201 5 NUMTAJ AL! 15000 14-03-2016 1 .53i0 226 0 226 1.671 78 _____._ _ _ _ _ TOTAL 2,806.03 09-05-20 15 SUNL TIW.ARI 5000 11-07-2015 5000 E 3 30 33 81.37 13-10-2015 SUNL -IWART 20000 24-11-2015 20000 42 30 12 118.36 29-01-2016 SUrJIL TIMi I 5i000o CI-03-201E. 15000 32 30 2 14.79 TOTAL 214 52 SUB TOTAL (H) 3,925.48 _ _ _ _SAWAIMADHOPUR PALLAVIKA AHLAWAT 30-12-2015 Prl 20000 31-03-2016 - 92 30 62 611 51 29 -09 -2015ý P_ALLANVIKA_AHL_AWAT 20000 3i1-03-'2016 -184 20 154 1,51 r,l0 TOTAL 2,130.41 29-09-2015 VIBHA BHAIRUD 20000 31-032016 - 164 30 154 1,518 90 TOTAL 1,518.90 14-07-2015 PREM PRAKASH MEEJA 2 -0 31-03-2016 - 261 30 231 284.?9 TOTAL 284.79 23-11-2015 SAHIL SINGH 5000 31-03-2016 - 160 30 1-0 320.55 TOTAL 320.55 29-09-2015 SHILPI SINGH 15000 17-03-2016 1500) 170 30 140 1,035.62 TOTAL 1,035.62 SUB TOTAL (1) 5,290.27 TONK ___ _._ 03-12-2015 AAYUSH JAIN 29500 25-01-2016 29500 53 30 23 334.60 es 88 AClurtered Accountanth TOTAL 334.60 11-05-2015 BHARATRAJMEENA 10000 12-08-2015 10000 93 30 63 310.68 25-05-2015 BHARAT RAJ MEENA 20000 12-08-2015 20000 79 30 49 483.29 28-07-2015 BHARAT RAJ MEENA 25000 22-12-2015 25000 147 30 117 1,442.47 12-09-2015 BHARAT RAJ NEENA 150000 22-12-2015 150"0'"i 101 30 71 5,252.05 30122015 BH-ARAT RAJ MEEIA 20000 17-02-2016 2000 49 30 19 187.40 TOTAL 7,675.89 11-05-2015 DHARAN RAJ SHARNIA 10I00 12-08-2015 10000 93 30 3 31066 25-05-2015 DHARAN RAJ SHARMA 15000 12-08-2015 15000 79 30 49 362 47 TOTAL 673.15 16-11 -20] 5 GAURAV SH[JKLP 55000 31-03 16 - ] 136 30 106 2,75.07 30-12-2015 GAURAV SHU'KLA 10000 31-03-2016 - 92 30 62 305.75 TOTAL 3,180.82 HANUFIAN PkASAD 11-05-2015 YADAV 10000 17-07-2015 1000) 67 30 37 182.47 HANUMAN PRASAD 25-05-2015 YADAV 15000 17-07-2015 1500) 53 30 23 170.14 HANLIAN PRASAD 29-05-2015 YADAV 80000 17-07-2015 8000" 49 30 19 749.5c, HANUrA. PRASAD 17-07-2015 YADAV 45000 09-11-2015 450: 115 30 85 1,886 30 HAMMJUNAN PRASAD 24-08-2015 VADAV 20000 09-11-2015 20000 77 30 47 463.56 HAHUNAN PRASAD 23-11-2015 YADAV 10000 29-01-2016 10000 67 30 37 152.47 HANUMAN PRASAD 18-12-2015 YADAV 6400 29-01-2016 6400 42 30 12 3787 TOTAL 3,672.39 01 -'9-2015 KANAL KUMAR 20000 29-02-2016 20000 181 30 151 1,489.32 89 Chartred Q Accountants TOTAL 1,489.32 15-06-2015 N-IOOLENIDERE RAJ PAL 30000 15-09-2015 30000 92 30 62 917.26 24-08-2015 MOOLENDERE RAJ PAL 7975 30-09-2015 7975 37 30 7 27.53 12-10-2015 MOOLENDERE RAJ PAL 1000c, 1-11-2015 10000 38 30 8 39.45 06-11-2015 MOOLENDERE RAJ PAL 10000 31-03-2016 10000 146 30 116 5~'2 05 25-11-2015 MOOLENDERE RJ PAL 12000 31-03-2016 120C0 127 30 97 574 03 02-02-2016 MOCLEN.JDEPE RAJ PAL 150 __ 3L-032016 15000 30 28 207 12 TOTAL 2,337.45 06-112015 RAMESHWAR PARE TA 45000 25-01-2016 45000 80 _ 30 50 1 109.59 __ __ _ _ _TOTAL _ ____________1,109..59_ 11-05-2015 SHANW'AR LAL GU.1AR 10000 17-07-2015 10000 67 30 37 182.47 25-05-2015 SHANKAR LAL CUIAR 15000 17-07-2015 15000 53 30 23 110.14 TOTAL 352.60 25-11-2015 V[EJDRA SHAP.MA 12600 31-03-2016 - 127 30 97 602.73 08-12-2015 VIENDRA SHARMA 2001i0 31-03-2016 - 114 30 84 828 49 18-12-2015 VIJENDRA SHARMA 14000 31-03-2016 - 10. 30 7-1 510 0 TOTAL 1,942.13 28-07-2015 SAJDA PREVEEN 28560 27-11-2015 10000 122 30 92 1,295.76 27-11-2015 SAJDA PREVEEN 18560 31-03-2016 18560 125 0 125 1,144.11 12-10-2015 SAJDA PREVEEN 21000 31-03-2016 21000 171 30 141 1,460.22 TOTAL 3,900.09 28-09-2015 VIKAS KUMAR THAKUR 30000 30-10-2015 30000 32 30 2 29.59 90 "sAc 1, , ý ( ý , I , 1 , ý«ý -ý 'ý ) - - ) r- ) , ) :4-12-2015 VIKAS KUMAR THAKUR 30000 10-03-2016 30060 97 30 67 991.23 08-01-2016 VIKAS KUMAR THAKUR 50000 10-03-2016 35E64 62 30 32 i89.04 10-03-2016 VIKAS KUMAR THAKUR 14316 31-03-2016 14316 21 0 21 148.26 24 -02-2016 VIKAS KUMAR THAKUP 10000 31 -03-2016 10i31100 36 30 6 29.59 TOTAL 1,987.71 09-04-2015 DEVENDPA CHAUHAN 18000 13-05-2015 18000 34 30 4 35.51 02-06-2015 DEVENDRA CHAUHAN 35000 0?-08-2015 33141 66 30 36 621.37 07-08-2015 DEVENDRA CHAUHAN 1859 17-09-2015 1859 41 0 41 37.59 TOTAL _ 694.46 28-04-2:15 ROOPARATPAEWR 20000 10-12-2015 20000 226 30 196 1,933.15 02-06- 2015 ROOPARAM PAEWR 35000 10-12-2015 33244 191 30 161 2,778.90 10-12-2015 ROOPARAM PAEWR 1756 16-12-2015 1756 6 0 6 5.20 23-07-2015 ROOPARA-i PAEW, 10000 16-12-2015 10000 146 30 116 572.05 TOTAL 5,289.31 09-04-2015 SHIVPRATAP GUAR 35000 09-09-20 15 35000 153 30 12 3 2,123.01 TOTAL 2,123.01 21-05-2015 SUBHASH KUMAWAT 5000 17-07-2015 5000 57 30 27 66.58 15-06-2015 SUBHASH KUbtAWAT 25000 12-10-2015 21000 119 30 89 1,097.26 12-10-2015 SUBHASH KUMAWAT 4000 28-10-2015 4000 16 0 16 31.56 TOTAL 1,195.40 SUBTOTAL (J) 37,957.92 91 9 U0:9 UDAIPUR DEVENDRA SiNGH 08-09-2015 RATHORE 10000 31-10-2015 10000 53 30 23 113.42 DEVENDPA S[NGH 27-01-2016 RATHORE 20000 18-03-2016 20000 51 30 21 | 207 12 DEVENDkA SiNGH 20-02-2016 RATHORE 20000 22-03-2016 20000 31 30 1 9.86 TOTAL 330.41 17-02-2015 HIRA LAL 10000 2,0-11-2015 10010 95 30 E 5 320 55 08-09-2015 HIRA LAL 10000 08-02-2016 icoo 153 30 123 6,6 58 TOTAL 927.12 31-12-2015 MEGHA CHOES.A 000 31-0?-2016 5000 91 30 61 150.41 TOTAL 150.41 01-04-2015 r-LRARILAL 20000 17-08-2015 20000 138 30 108 1,065.21 29-05-2015 MURARILAL 20000 17-08-2015 10400 80 30 50 493.15 17-08-2015 MURARILAL 9600 31-03-2016 - 227 0 227 1,074.67 TOTAL , 2,633.03 29-05-2015 PRE M STNGH 20000 17-08-2015 20000 80 31) 50 493 15 08-09-2015 PREN SINGH 10000 2--11-2015 .1000 76 30 46 226 55 31-10 -2015 PRE N SINSH 15000 11-01-2016 15000 72 20 42 310 6s 07-12-2015 PREM SINGH 15000 08-02-2016 15000 63 30 33 24 11 11-01-2016 PREM SINGH 20000 18-03-2016 20000 67 30 37 364 93 20-02-2016 PREM SINGH 25000 22-03-2016 25000 31 30 1 12 33 TOTAL 1,652.05 01-04-2015 SHANTI LAL 10000 14-05-2015 10000 43 30 13 64.11 92 11-01-2016 SHANTI LAL 10000 19-02-2016 100:0 39 30 9 44.38 18-02-2016 SHANTI .AL 10000 22-03-2016 10000 33 30 3 14.79 24-02-2016 SHANTI LAL 20000 31-03-2016 SI0G0 36 3 6 59.16 TOTAL 182.47 01-04-2015 SHIVESH DULEv 20000 1(-07-2015 16.600 100 30 70 690.41 10-07-2015 SHIVESH DUBEV 3400 21-07-2015 500 11 0 11 18.44 21-07-2015 SHIVESH DUBEY 2900 17 -1:1-2015 2900 27 (_ 27 38.61 15-04-2015 SHIVESH DUBE V 15000 17-08-2015 15000 124 30 94 695.34 TOTAL 1,442.81 11-09-2015 VINOD 20000 10-11-2015 200C0C 60 j 30 30 295 89 TOTAL 295.89 26-11-2015 YASH PRIYA SHA-lA 20000 30-01-2016 20000 ri 35 245 21 29-12-2015 YA 'SH PRIYA SHARPPA 20000 20-02 -2016 20000 53 3C 23 226.85 TOTAL 572.05 29-05-2015 ASHOK KlUMAR SEN 20000 22-07-2015 20000 54 30 24 236.71 TOTAL 236.71 18-04-2015 HIRO BACHWAN 10000 08-07-2015 10000 81 30 51 251.51 TOTAL 251.51 01-04-2015 KANHAIYA LAL 44532 02-07-2015 15001) 92 30 62 1,361.58 02-07-2015 KANHAIYA LAL 29532 08-07-2015 15000 6 0 6 87 38 08-07-2015 KAJHAIYA LAL 14532 17-08-2015 14532 40 0 40 286.66 05-06-2015 KANHAIYA LAL 5000 1-08-2015 5000 73 30 43 106.03 93 Accountants LOCf~. 16-06-2015 KANHAIYA LAL 10000 17-08-2015 10000 62 30 32 157.81 02-07-2015 KANHAIYA LAL 15000 17-06-2015 15000 46. 3 16 118 36 22-09-2015 KANHAIYA LAL 20000 31- 11-2015 20000 39 30 9 88.77 07-10-2015 KA.NHAIYA LAL 20000 31-03-2116 20000 176 30 146 1,440.00 19-11-2015 KANHAIYA LAL 50000 31-03-2016 39295 133 30 103 2,539.73 TOTAL 6,186.31 01-04-2015 KSHITI VYAS 55000 31-03-2016 - 365 [ 30 - 335 9,086.30 TOTAL 9,086.30 08-Cl5-2015 PRABHU LAL zALVI 70800 16-07-2015 67317 69 30 .9 1.M .69 16-07-2015 PRABHU LAL SALVT 3483 22-07-2015 3483 6 0. 6 11.31 05-06-2015 PRABHU LAL SLVI 70000 22-07-2015 70000 47 30 _ 17 586.85 18-12 - 2115 PRAEHU LAL SALVI 20000 15-02 -2016 15676 59 30 29 286.03 15-02-2016 PRABHU LA L SALVI 4324 22-03-2016 4324 36 0 36 76.77 30-01-2016 PRABHU LAL SALVI 35000 22-03-2016 31990 52 30 22 379.73 22-03-2016 PRABHLI LAL SALVI 3010C 31-03-2016 2401 9 0 9 13.36 TOTAL 2,714.72 27-08-2015 5. SHABEENA 5000 31-03-2016 217 30 187 461 10 TOTAL 461.10 23-12-2015 SUPJENA PUROHIT 10000 31-03-2016 - 99 30 69 340.27 TOTAL 340.27 29-05-2015 SURVEER SINGH 720 08-09-2015 720 102 30 72 25.56 10-07-2015 SURVEER SINGH 30000 08-09-2015 25295 60 30 30 443.84 941 08-09-2015 SURVEER SINGH 4705 16-12-2015 4705 99 0 99 229.71 16-07-2015 SURVEER SINGH 20000 15-12-2015 17065 1,3 30 123 1,213.15 16-12-2015 SLIRVEER SINGH 2935 23-12-2015 293i5 7 0 7 10.13 03-08-2015 SURVEER SINGH 10000 23-12-2015 10jooo 142 30 112 552.33 25-09-2015 SURVEER STNGH 50000 23-12-2015 41347 120 30 90 2,219.18 23-12 -2015 SURVEER SINGH 8653 31-03-2016 - 99 0 99 422.46 TOTAL 5,116.35 SUB TOTAL (K) 32,579.52 CHURU 17-12-2015 DINESH PRATAP 20000 29-03-2016 20000 103 30 3 720.00 TOTAL 720.00 22-07-2015 AHWAB JUBEN KHAN 40000 01-09-2015 40003 41 30 i 216.99 22-09-2015 AHWAE. JUBEN KHAri 60000 28-10-2015 6000" 36 30 6 177.53 02-12-2i15 AHWAP JUBEN KHAN 7994 08-02-2016 799£. 68 30 3 149 81 05-01-2016 AHWAB JUBEN KHAN 5000 08-02-2016 6 34 31) 4 9.86 08-02-2016 AHVAB JUBEN KHAN 4994 17-0 3-2016 4994 38 0 36 93.59 TOTAL 647.78 19-10-2015 AMBUJ KUNAR 20000 31-03-2016 20000 164 30 134 1, 321.64 21-12-2015 AMBUJ KUMAR 25000 31-03-2016 25000 101 30 71 875.34 TOTAL 2,196.99 01-04-2015 ATMARAM KUMAWAT 40000 21-05-2015 40j00 ] 50 30 20 394 52 20-10-2015 ATMARAM KUMAWAT 5000 22-11-2015 5000 38 30 8 19 7 3 95 21-12-2015 ATMARAM KUVIAWAT 20000 08-02-2016 20000 49 30 19 187.40 05-01-2016 ATMARAM KUMAWAT 15000 23-02-2016.if 15000 49 30 19 140.55 TOTAL 742.19 17-11-2015 DIrjESH PRATAP 40000 29-03-2016 40000 133 30 103 2,031.78 TOTAL 2,031.78 04-,4-2015 JAGDISH PRASAD 5000 11-05-2015 5000 37 30 7 17.26 17-10l-2015 . AGDISH PRASAD 7000 31-03-20C'(1 - 166 30 136 469.48 TOTAL 486.74 28-10-2015 JITENDRA KUMPR 50000 21-01-2016 50000 65 30 55 1,356.16 TOTAL 1,356.16 16-10-2015 M-1AHESH KUMAR 10000 16-12-2015 10000 61 30 31 152.88 02-11-20^15 MAHESH KUMAR 1n000 16-12-2015 10000 44 30 14 69.04 TOTAL 221.92 08-07 -2015 RAVI PALIWAL 50000 07-101-2015 5000D 91 30 61 1,504.11 23-07-2015 RAVr PALiWAL 15000 07-10-2015 15000 1 6 30 46 340.27 TOTAL 1,844.38 SUB TOTAL (L) 10,247.94 DAUSA 29-09-2015 GARIMA SAHrjI 20000 11-03-2016 20000 164 30 134 1,321.64 TOTAL 1,321.64 29-09-2015 SHASHANK DEVRA 20000 31-03-2016 184 30 154 1,518.90 TOTAL 1,518.90 ounis. 96 0 1 3(]Vk STJŽ Unkl9 5 rOE/TT/RZ AgG 93U1-15E>. Li STOU/60/9Z 11 HV93316] IPIH lilI 9t 91OZI'TT/10 unldivan unldNvLAJnH>itfYy8U ~HS VI klialnflip grI~2Jt 35 CHATRI VALE BAV JI JODHA KA KHERA 20/11/2015 36 "1T-T fl7rlen CHARBHUIA GANGLASH 10/12/2015 37 +1UndI. BABA RAM DE V 04/12/2015 38 -1rp-1imi i¥iTI PIPLA MATA 09/12/2015 39 all . - calfi BAJARAN BAlI SHG KHATI KHEDA 10/12/2015 40 alii T~T RAMLAKHAN 29/10/2015 41 3€Tf 3IZTf SHREE DARSHAN 15/10/2015 42 3YITm gåt~ MA SHAKTI 24/11/2015 43 iT11911 aleThal LAXMI SHG JALREYA 03/10/2015 44 EFkg S/HANTI DULHEPURA 25/12/2015 45 DHS VNH5lSUXI VH(IVU £ET STO?l6O/U8 VASVAIDHSIlAM IIAffl 1Vf .i2 ET S TDd60/SO ISVGVH9 gH-S VdWUI AMHS [E2lcrs SIOZ/60/91 IIff MNHI MiJr4I I.Ii E STOZ/60/61 vivn~ navs i4dUIe67T STOZ/60,191 HIAVHVAI su?f.i~JŽŽ?l i 5 rOZ!60181 rOH-91VMS .IiJ4uf £CŽ~X T 910Z/6010? VNISAMO 1iir.UE STOZ/60/Uý lffVg 3flHHS JtprŽ4l. STOZ/60i'60 HS]NV9 lVf U±~~iTt S1OW/OIITO HIVA >9HS MCvIVYIVv Vffl OýT 9l0uO1/5O WIVXI EWS 33VF31 MA 61 r S10?/60jZO NVAM>INAM 33VHS silŽ~ Rt -S tOZ/60/90 ~.- NSWI 33UHS LIT S tOZ/60190 IFAIVH-S RJ2i911 ./01 VVYVINO i 135 diITtj~T VEER TEJA 20/09/2015 136 dITIC~U KALIKA MATA 18/09/2015 137 WT97u SHREE DEV 18/09/2015 138 d41 d~ JAKI MATA 16/09/2015 139 WT~d 4 SANTOSHI 15/09/2015 140 7dr1tiTTl RAMAPEER 14/09/2015 141 VTM Wud JAI HANUMAN 12/09/2015 142 BAN MATA 10/09/2015 143 CHARBHUJA 10/09/2015 144 WFdITil tidug( RAMDEV JI 10/09/2015 145 dtidW1T MAAAASH APURA 03/09/2015 146 3CTf 3Tt ]Al GANESH 20/08/2015 147 - JAI CHATAR NATH SHG BHADASI 03/09/2015 148 TdriT((T) JAI AASHAPURA SHG KHEDELA 20/09/2015 149 JAI(3aT) -AI BHAVANI SHG KHEDELA 18/09/2015 150 r~(uaT) DASHA MATA SI-IG KHEDELA 17/09/2015 151 :ca;T(PT) JAI MA KALI SHG KHEDELA 16/09/2015 152 &irz¯*Fql JAI BAVANI SHG SOHANPURA 05/09/2015 153 URT fil lT BALAJ 18/09/2015 154 HRIMT fITt KALKA MATA 25/09/2015 119 sl{Lb'9EHINnd~3H9 2I±Jr:2ILPf rJk I? 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STOZ/lO/OE VH3HMI> VM I VA NVUNnfNVH 15Ibb 2~E.12 ±kJllpi 561 215 trT DEV NARAYAN SHG CHAINPURA 26/10/2014 Raipur block 216 RAMDEV SHG KAROL 21/12/2015 217 ~T ch¯Tff HARI OM SHG KAROL 21/12/2015 Sahada block 218 d411-ý1+m1 Íf¯mI KHAJURIYA SHYAM SHG DIYAS 30/12/2015 219 gi~icT T mwIT+ NARSINGH MATA SHG RAITHALIYAS 07/12/2015 220 9ll T4ffAw DEVNARAYAN SHG RAITHLUYAS 08/12/2015 221 TFIW u4fl-Tw KHAJURIYA SH AM SHG RAITHLAIYAS 07/12/2015 222 eliliclt TZF4TRT SHIV SHAKTI SHG RAITHLAI YAS 06/12/2015 223 RT~lli TJfåilkl SHANKAR BHAGWAN SHG RAITHALIYAS 06/12/2015 224 ITT U42TfkA9 BALAJI SHG RAITHALIYAS 06/12/2015 225 c1~ TrrfAit[ CHARBHUJA SHG RAITHALIYAS 06/12/2015 226 NTar CHAVANDA MATA SHG TIROLI 21/12/2015 227 TdTIN QN¯T DEV NARAYAN SHG TIROLI 22/12/2015 228 %R4T1l ic¯T JAI BAJRANG BALI SHG TIROLI 21/12/2015 229 ITR¯ BHERU NATH SHG TIROLI 22/12/2015 230 fTJTIN BABA RAMDEV SHG TIROLI 22/12/2015 123 Accountants) 231 BHOLE NATH SHG TIROLI 21/12/2015 232 gTT BHERU NATH SHG RAITHALIYAS 07/12/2015 233 C T--: T-k P -dTf SATI MATA SHG SHIVRATI 22/12/2015 234 441-i+iell JOGNIYA MATA SHG SAKRIYA 08/12/2015 235 .Tfiit KAALKI MATA SHG SAKRIYA 08/12/2015 236 %A1m9411+ JAI BAJRANG BALI SHG DIYAS 29/11/2015 237 ER7TrE KHAJURIYA SHVAM SHG LAXMIPURA 30/11/2015 238 H Tifý4 w SANWARIYA SHG SATLIYAS 23/10/2015 239 klulT id4 4 tc BALAJI SHG SATLIYAS 20/10/2015 240 -ifIT ciNTni JAI BAJRANG BALI SHG KHAJURIYA 06/10/2015 241 åTÍdti f4 T IST CHAARBHUJA NATH SHG CHAPRI 23/10/2015 242 d17[n1 R-TW BHERUNATH SHG CHAPRI 20/10/2015 243 -TT BALA i SHG JUMPURA 06/08/2015 244 !TTr i BHERUNATH SHG JUMPURA 01/08/2015 245 TräF-fi SHREE NATH JI SHG GATHILA 05/08/2015 246 -T&T DEVNARAYAN SHG GATILA 02/08/2015 247 U,TTT BHOLE NATH SHG GATILA 01/08/2015 248 vTomTf-m+ f-iT AWAD MATA SHG, TIKALA 21/06/2015 249 -ETdu T+ TEJAL MATA SHG, TIKAL 18/06/2015 250 rr r.d CHARBHUJA SHG THIKLA 20/06/2015 1241 Annexure-H BHILWARA Delay Disbursement of Tranche - I even after lapse of substantial time period from the formation of SHG ASIND BLOCK Date of Dlyi Serial Date of Delay in No. Gram Panchayat Village SHG Name f t Tranche-I Month5 received 1 3TiggTTT OM NMO 10/01/2016 02/08/2016 7 2 I SHIV SHANKER NAPA JI KA KHERA 18/01/2016 02/08/2016 7 3 TqUrwd TTTa SHREE PABUJI RATHORE 30/12/2015 02/08/2016 7 4 VTMdl FMAMADEV 25/11/2015 02/08/2016 8 5 SHREE GANPATI SHG CHAINPURA 21/11/2015 13/06/2016 7 6 zft w JAGADAMBA SHG BAMANI 03/11/2015 13/06/2016 7 Yrzrqu SANWARYA SET 01/12/2015 13/06/2016 7 8 SHREE DEV NARAYAN SHG SURAJ 12/12/2015 13/06/2016 6 9 TT JAI SHREE KRISHNA SHG CHAINPURA 06/01/2016 02/08/2016 10 rT T JAI JOGANIYA SHG JARADU KA KHEDA 10/01/2016 02/08/2016 7 11 MAASAKTILAXMNGAD 24/11/2015 02/08/2016 8 12 +tzim JAI SHIV SHANKAR 11/08/2015 13/06/2016 10 13 3TW9TwT 3TTIc1 RADHY 03/07/2015 01/01/2016 6 14 34TM,Tjff 31lT4 T T VISHNU 13/12/2015 13/06/2016 6 15 ZTT m SHIV SHANKAR 23/11/2015 02/08/2016 8 16 17FUif DHANOP MATA 14/11/2015 13/06/2016 7 17 3 ITTr 3 BALAJI MAHARAJ 14/12/2015 02/08/2016 8 WN, 125 C ICoptai 18 ;TC«UTtI REBARI BABA DAG 29/11/2015 13/06/2016 7 19 iWlfif mkifl BALAJI 2 24/11/2015 13/06/2016 7 20 imiUTe BHERU NATH SHG SULWARA 14/10/2015 27/04/2016 7 21 UfB+Ta- f1/TrR SAGESH A MAHARAJ SHG 03/12/2015 02/08/2016 8 22 åT Yurý we~j NARSINGH MATA SHG JALARI BAN 18/06/2015 21/03/2016 9 23 TE RADHEKIRISHNA SHG DHANERI 20/12/2015 29/06/2016 6 24 UTf EcT ET BAIRATH RANI SHG JARDU KA KHERA 04/01/2016 02/08/2016 7 25 BTr 7K¯T Z¯uT SAGESH Ji MAHARAJ SHG JARDU KA KHERA 04/01/2016 02/08/2016 7 26 WTDTr iiUM1 BABA RAMDEV SHG BARANA 30/07/2015 25/02/2016 7 27 VT¯RTU zTm SITA RAM KHARDA 26/12/2015 29/06/2016 6 28 e 1T T BALA i SHG HATAN 08/01/2016 02/08/2016 7 29 17TlT ITITW SHREE RAM GANGLASH 09/12/2015 13/06/2016 6 30 3r#¯T Ul4 DEV NARAYAN CHOTIYAS CHITORDIYA 27/11/2015 02/08/2016 8 31 3lT#RT T 41 MAA BANKIYA RANI CHOTIYAS CHITODIYA 26/11/2015 29/06/2016 7 32 3|ýTNrfi NTPH JAl DURGA MAA SHG PANDRU 30/11/2015 13/06/2016 7 33 3Te WR'k RAMDEVJI 11/08/2015 06/03/2016 34 51 ~TT SHREEDEV 11/08/2015 10/02/2016 6 35 3RiiTr CHARBUJA 31/07/2015 17/02/2016 7 36 3ff-kATT 41~1 BHERATHRANI 27/11/2015 02/08/2016 8 37 3ÙfŠfITT KRISHAN BHAGWAN 25/11/2015 02/08/2016 8 38 3CkIITTUU JA1 HANUMAN 24/11/2015 02/08/2016 8 39 3Tik~T CHAMUNDA MATA 23/11/2015 02/08/2016 8 40 3 I~1T KOSLIYA MATA LAXMAN GARH 22/11/2015 02/08/2016 8 41 3C ¯- -11f 1 SARASWATI MOD KA NIMBAHERA 25/10/2015 13/06/2016 8 126 rbaCe 42 i TailTr t- BALA JI 21/11/2015 02/08/2016 9 43 31,TiT 9#& BHOLENATH 21/11/2015 02/08/2016 9 44 3kITmu utt BABA RAM DEV 20/11/2015 02/08/2016 9 45 -FTM i /e-V T ȯ T SHREE DEV DULHEPURA 25/12/2015 02/08/2016 7 46 wc::-.1T AASHAPURI SHG NAYALA 03/06/2015 13/06/2016 13 47 q T SHREE DEV SHG PARA 03/06/2015 19/01/2016 8 48 iTi 7~enT JAI HANUMAN 22/12/2015 02/08/2016 7 49 37~rŠ TEJA JI MAHARAJ 17/12/2015 02/08/2016 8 50 37 qT 1 r1 CHAWNDA MATA 19/12/2015 02/08/2016 8 51 wff(T ~dWT JOGANIYA MATAJI SHGTHUMIYA 03/12/2015 02/08/2016 8 52 tu1Ir~ BANKYA RANI DOTA 09/12/2015 29/06/2016 7 53 3-ZT<4T -7i~lT JA] BAJRANG BALI 22/12/2015 02/08/2016 7 54 3-ur 7l JAl PABU Ji MAHARAJ 17/12/2015 02/08/2016 8 55 3(T* 7rel~T JA1 MATA DI 18/12/2015 02/08/2016 8 56 57 7 dl i HARI OM 06112/2015 13/06/2016 6 57 7~ diTftw DEV DARBAR GAJSINGPURA 06/12/2015 13/06/2016 6 58 aTmftz#T i r T SHREE DEVNARAYAN SHG MOHRO KA KHEDA 09/08/2015 10/02/2016 6 59 wITfk-T ny- ET 4T SHREE BAJRANG BALI SHG MOHRO KA KHEDA 22/12/2015 29/06/2016 6 60 ;bTfkm d-9) båA4 MATESWARI SHG MEFU1YA 06/12/2015 13/06/2016 6 61 T-751T HAN UMAN .i SHG GARVAl 12/12/2014 27/04/2016 17 62 ~TTi örÉwr BAIRATH BHAVANI SHG GAYALO KA KHERA 14/10/2015 18/04/2016 6 63 .RU11T.isilt;1 JAI BANKYA RANI SHG BERAN KA BADIYA 03/11/2015 29/06/2016 8 64 +IC RADHY RADHY SARERI 25/11/2015 13/06/2016 7 65 šÌ^IffŠ¯ elll JAI JOGNIYA MATA SHG KHATOLA 24/11/2015 13/06/2016 7 127 * -fnyt 1 910UPO0LE gTolTt0 UVIVMf 9H5I 39VIIV[if. ~Ž2 68 L 9T10/LIO/E STOM/tr 14VIVNIDHS VE)äna IV[ 112292 88 L 910?/tO/L:, st01/OT190 HVIVM 1-S AXIVVH >PLI. 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KALIKA MATA SHG 06/01/2015 31/08/2015 8 125 -1m1-T: U «NIlTT CHARBH1UJA KALlYAS 06/02/2015 18/08/2015 6 126 ;Tf~rz AMBAY MAA SHG MOGAR 10/02/2015 30/10/2015 9 127 7ft7T ~TffTT JAI H ANUMAN SHG MOGAR 03/03/2015 30/10/2015 8 128 #-R IT JOGANIYA SHG BARARIYO KA BADIYA 20/02/2015 23/09/2015 7 129 iltiT W9Fft BAJARANG BALI SHG BAMANI 2 2/07/2014 21/09/2015 14 130 gRI<,g .THfi SHREE NATH 21/07/2015 10/02/2016 7 131 r-r931-6 JAY LAXMI 11/07/2015 10/02/2016 7 132 R33" I---I RISHI RAJ SHG 14/06/2015 18/12/2015 6 133 3TRT VIDYA AMESAR 17/01/2015 30/07/2015 6 134 -TWTUWIF KAMAL NARAYANPURA 14/01/2015 23/09/2015 8 135 "If- - i-T fili51 PAWAN PUTAR MOD KA NIMBHIDA 03/02/2015 15/10/2015 8 136 CITew C-:Fr SATI MATA 30/06/2015 16/03/2016 9 137 Wfw T 1fI T SAI BABA SHG GORANDIYA 25/06/2015 02/08/2016 13 130 Chartered * 138 4'l-T++ ;W9F BHOLENATH SHG DANTRA 29/06/2015 30/12/2015 6 139 i~++ QCi5 JAI AMBE SHG DANTRA 29/06/2015 30/12/2015 6 140 eTli -+f ZT BHERUNATH SHG DANTRA 25/06/2015 30/12/2015 6 141 zjwiT++ QT1 JOGNIYA MATA SHG DANTRA 25/06/2015 30/12/2015 6 142 def5T++ WFgT KHAKAL DEV SHG DANTRA 24/06/2015 30/12/2015 6 143 -diq~ni 9TF VEER HANUMAAN SI-IG PANDROO 13/06/2015 18/12/2015 6 144 9- )¯ZST C¯SHREE SHREE YADE MAA SHG BALEV 15/0612015 30/12/2015 7 145 @-T Yjm w4i BHERU NATH SHG BALEV 16/06/2015 08/01/2016 7 146 7i1~IN ErTET LAXMI MATA KHARDA 10/06/2015 18/12/2015 6 147 ~ÌT¯¿T ailiT GANGA SHG NEGREYA 28/05/2015 19/01/2016 8 148 hT1TeTT efklilTi K ALIKA DEVI KARYALA 01/06/2015 30/11/2015 6 149 -CTT CA i DEV NARAYAN KARYALA 30/05/2015 30/11/2015 6 150 43Ù -cfågwlkw slicflAl JAI MATA DI JIWILIYA 11/01/2015 07/08/2015 151 3ITs1 3ff4-g T4 SAl BABA, AKARSADA 27/05/2015 30/11/2015 6 152 3TlF~ 311se41ý SHIV SANKER 25/05/2015 30/11/2015 6 153 slc-f T -ed·: BHERU NATH SI-IG BADNOR KOT KA KURA 02/10/2014 26/06/2015 9 154 e-fl SAGAS JI2 29/11/2014 26/06/2015 7 155 T Tam SAWAI BHOJ SHG CHAINPURA 23/12/2014 26/06/2015 6 156 gtn1 ThT NAMO NARAYAN SHG LAGATO KA BADIYA 20/12/2014 18/08/2015 8 157 3119I111 311gre17 DEVNARAYAN 27/12/2014 31/08/2015 8 158 AAJANASHG BADNOR 12/02/2015 18/08/2015 6 159 waw:T jp~w-:YT MUSKAN SHG BADNOR 02/10/2014 26/06/2015 9 160 få-ý1 it WZul19 BALAJI SI-IG KARANGARH 19/04/2015 30/10/2015 6 161 WZ~T eb4uldle BANKYA RANI KARANGARH 24/04/2015 30/10/2015 6 131 162 -f~nu BADAR MATA 24/04/2015 30/10/2015 6 163 E1= # BABA RAMDEV SHG SOPURA 20/04/2015 30/10/2015 6 164 K3~cFCRJA# HANUMAN SHG SOPURA 20/04/2015 30/10/2015 6 165 239WT TIF BALA JI SOPURA 21/04/2015 30/10/2015 6 166 Jimft Eqr MA DURGA SHG 24/04/2015 16/03/2016 11 167 3iU T W r DHANOPSHG 20/04/2015 30/10/2015 6 168 ur-fkw a-Ic14 CHARBHUJANATH SHG NUWALIYA 19/11/2014 26/06/2015 7 169 W T irz.:T HAJI ALl SHG BADNOR 02/03/2015 31/08/2015 6 170 4-z R ar-tT SAGESH Ji SHG BADNOR 04/12/2014 22/07/2015 8 171 RAMDEV SHG BADNOR 10/10/2014 27/04/2015 7 172 :~dT i: ald t i .+ LAXMI SHG DAULATGARH 18/03/2015 23/09/2015 6 173 3TT9 Vl9i MATASHREE 21/02/2015 30/09/2015 7 174 3-ITT alTlyl SHAHE ED BABA 20/02/2015 30/10/2015 8 175 TPT1lT7 +11eN1Tei HAR HAR MAHADEV SHG SALARMALA 02/03/2015 09/12/2015 9 176 j~1dTNTE 71TTT JAY BHERU NATH SHG GANGLAS 25/03/2015 15/10/2015 7 177 si~iw65 BAJARANG BALI SHG HADAMADA 23/03/2015 28/01/2016 10 178 w-~ unWI MATA Ji SHG HADAMADA 23/03/2015 25/02/2016 11 179 Eifrl~ 65Tidi HANUMAN SHG HADAMADA 21/03/2015 21/03/2016 12 180 w SHREE BHERU 11 SHG HADAMADA 20/03/2015 30/09/2015 6 181 ili-T FF1 SHREE BALA JI SHG HADAMADA 18/03/2015 18/12/2015 9 182 lT~¿QT wgww DEV NARAYAN SHG HADAMADA 18/03/2015 23/09/2015 6 183 i2~. 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RADHE RADHE SHG JIWALYA 07/12/2014 15/10/2015 10 198 - 1- VISHNU DEVI SHG BRAHIMPURI 02/09/2014 16/04/2015 8 199 ^TT-il KRISHNA SHG MALASERI 23/09/2014 18/08/2015 11 200 q1TC BALA JI SHG PARA 28/04/2014 12/01/2015 9 201 ýRT RWR SHRI LAXMi SHG RUPPURA 01/09/2014 19/03/2015 7 202 3ZT3T MATASSHREE 29/10/2014 25/05/2015 7 203 -41Tý CHARBHUJA SHG RUPPURA 01/09/2014 19/03/2015 204 1sBHERU JI SHG BICHHUDARA 06/06/2014 25/05/2015 12 205 tIT BAIRATH MATA SHG MOGAR 25/05/2014 24/02/2015 9 206 ZTNW ziiifkl BANKYA RANI SHG RAMPURIYA 30/09/2014 30/11/2015 14 207 TjT PARWATI 25/06/2014 03/02/2015 7 208 SHIV SHANKAR RUPPURA 24/08/2014 25/08/2015 12 209 3iTÊtHT 3{TPYET RADHE KRISHNA AMESAR 02/11/2014 30/07/2015 9 133 Cbrfered < Accunjg zi 510E180181 1710E/60/ZO HV!)VNV(]Vg DHS INVU VGi lVdid fli!12Ž49 ME i STOEJEO/SZ 1710Z160/10 UV9VNVCIVEI9H ~iiVJ.VV nIVS 3RIH5 1Jii i4J9 __E_ OZ 910Z/T0/61 tTIOZ/50/9E VÅA3UlVf 9H-I 33rIVLJ 12.12?j£1 TEZ oz STOZ/01/90 I1OUZ/S/8 vdnlH:)V 9H5I NVÅVUVN A30 i.J iLp IÉ OE £ STOZ/1015t KWTO/90/TZ VUnld INVHSINI A3MIWd V9V9 419-LJ~~ id", ib. 6ZZ Z 91OU/TT /E7 tItOZJ/l0 VUfI:M 9H5 rVMVN 933HV9 Si1J ~ JŽEll 8 SIOEILO/ST v1TOz1T11u V(]31VVIVVAf3g J4RZZ 61 ST01/60/E7L tFT0E/EO/10 VUnlHJV1 9H5I HLVNVrnHgUVHJL J ýa 97? 8 510Z/90,10E 117r0Z/TTILT V(UH-IVEI UVNINVHS AliIS Iiý_ i"lL,42- SZE 6 510EIEO/61 KTOZ/90191 H-uvgivinlva EMS HIVN310HI9 +211 8 ? 5w0,~,'/S £1EISO/LE VHIVI 9H5I IMV9 mlJJJ5 UZbkJ~iŽ l SE 91OE/WtoE £10ziso/l "wlVf A)ICIVU Viv9 1W4c,U IhhI1wiýd3-1 Zzz / 510110/17 1710180/90INVIAYV9 DHS VSNVUOE) AliISl STOZIEO1SZ tITO/80/lt V13UOESD9-I NVAVWIN A3GI OZ? l4~ zi 9T0E1s0/81 1710zE180i V13W98 DI-I IHV~AHS3J.VVVJ IUUR I4I 6lz 91 STOZIEO/ST K7O/S0151 V O V130S DHS~ Il VIV9 Lk2J 1PŽJýJ I. 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K'OZ/90/170 vi3unls HS A301AIVb V9V9 52 iIa1 1LE4 ETl ?f STOE/50,19Z t110?j90/80 1VOV1VHEI DH-S Ir VIVEIg2" i 9 STOZ/T/ZZ K't0lhO/ST VYV1IN 4a1r III itl 9 5tI0Z/ZO/t'l MtO/S IHSgVJVAVr RLIiU4ft~2 OiZ 234 Uf1Tft c1íÊ1i DEV NARAYAN NUWALYA 21/11/2014 30/10/2015 11 235 7rRiT fcilalT PABU .l MAHARAJ SHG NUWALIYA 16/11/2014 03/07/2015 3 236 ~giTN'«'i .1ÍIf-4 SHREE LAXMI SHG NUWALIYA 16/11/2014 25/08/2015 9 237 urriffriT -1ilÍ5 ji HANUMAN SHG NUWAL.YA 16/11/2014 03/07/2015 8 238 qTuT ÍRIWTT/ 'ITr BAIRATH BHAVANI SHG KISHAN PURA 21/06/2014 15/01/2015 7 239 itf-i BHERU JI SHG INDRA PURA 28/08/2014 27/04/2015 8 240 BABA RAMDEV INDRA PURA 27/08/2014 25/03/2015 7 241 '4C(41eliilll BABA RAMDEV BALA KA BADYA 16/11/2014 18/08/2015 9 242 ÉZrqTr ýR[T JA1 MATA DI SHG SURAJ 30/11/2014 18/08/2015 9 243 -c+ s BABA RAMDEV KERIYA KHERA 16/07/2014 15/01/2015 6 244 ZFrcTW EFcim- BHAIRAV NATH KAVLAS 14/06/2014 12/01/2015 7 245 3mtF 3TNR LAXMI AMESAR 07/11/2014 26/06/2015 8 246 ETw OHCI' BALA Ji SHG RAMPURIYA 14/07/2014 27/04/2015 10 247 ui.ltR E-iT KRISHNA BHAGWAN DHOLI 30/11/2014 15/10/2015 11 248 Til Tlq1?IT DEV NARAYAN SHG RAMPURIYA 13/09/2014 25/03/2015 6 249 w1/ITi ' VAISHNAV MATA DHOLI 28/05/2014 27/04/2015 11 250 4~T t BABA RAMDEV CHAINPURA 26/10/2014 27/04/2015 6 251 Cu N,4Ti1/ UMt BAJARANG BALI SHG KISHAN PURA 26/06/2014 15/01/2015 7 252 gfg - JOGNIYA MATA BRAHMPURI 27/08/2014 18/04/2016 20 253 T 217T SHREE RAM BARARIYA KA BADIYA 20/06/2014 15/01/2015 7 254 gt11¥rg - s f~ JA] H ANUMAN BRAHMPURI 27/08/2014 30/06/2015 10 255 nkTi si n T - BAJRANG BALI MOD KA NIMBAHIERA 16/07/2014 30/03/2015 9 256 i vendcr; be recovered. Bikaner, Baran A.6.ic) 6.950 00 Baran dpmu of Rs. 1000. 2.) Correcti%e action are still pend,ng at ahkoner dcmu for R.. 5950. 4 Jon- Recovery of intereit on advances (@18% 1 )Inte,est recovered b baran, spmu, P.A) if not adusted within stipulated period o Tonk, baran, brillwara. Churu dpmu hence para should 1 month resulting in non compliance at HP spmu,bh;lwara, churu A 8.1 ANNEX- B 16.330.00 be dropped for Rs.7690. 7,690.00 manual. Bikaner 2.) Corrective action are stll pending at Tonk, bikaner for Ps 064) 5 Excess reimbursed to employee for medical Bhilwara B 2.2 2,050.00 Coirective action are still pending treatment. 6 Excess amount paid to saiel, samit dausa Exceh Srtibu ed revel hrgs Churu 9.4 14,116.00 now recovered, Hence para should be 14.116.00 Sanieli Sam.iti Dausa, need recover5,dope o.s.116 1 ~dropped for Ris. 14116. 7 Payment made to vendor without ensuing GM(Adm) B 11 3 3,37,080.00 Corrective action are still pending 8 Excess paid for hiring tai. GM(Adm) B 116 5,049.00 Corrective action are still Pending 9 Excess reimbursed to employee towards mobile GMIAdm) B.11.11 6,852 00 Corrective action are still pending 10 E%cess payment to rax, vendors he recovered GM (M&E Shr.P.uranat B.11 5 5,40 00 Corrective action are still pending TOTAL 4,26,499.00 22,806.00 143 Annexure- K Rajasthan Rural Livelihoods Project Cr: (4859-IN) ACTION TAKEN REPORT ON THE PENDING PARA'S FOR THE FINANCIAL YEAR 2014-15 Annexure 1 Observations related to jprocurement S.no. Para Reference ofAons oihc Remarks DPMU's P L Amount Current Status Amounts for which ML para dropped 1) invocest'supproting are now held Dausa, Bhilwara, on records and we verfiecl it, Hence Churu, paras should be dropped at Payment without invoices/voucher Bansawara, A.5 8,82,897.00 Dausa, Bhilwara, churu, Prarapgarf Banswara, Pratapgarh, Udaipur for Rs. 3,52,953.00 2) Corrective action are still pending at SPMU S. For Rs. 5,29,944.00 2 Corrective action are still pending In SHG Jeevan Jyoti bills not found for BH[LWARA A.8 3,050.00 expenses 3 In SHG Shankar Bhaijwan shortfall found Corrective action are still pending in as i hndDAUSA A.8 /,500.00 in cash in hand 4 Rent pail beyond the ceiling limit in kota KOTA A 11.1 240000 Corrective action are still pending DPM 5 Amount paid for vehicle hired are 5 Payment for vehicle hiring beyond ceilingAmutpifoveclhrdae imit in kota KOTA A 13 18,092.00 now verfied hence para should be 18,092.00 l dropped for Rs. 18,092.00 TOTAL 9,08,939.00 3,71,045.00 1444c i 144