BIHAR RURAL ROADS DEVELOPMENT AGENCY, DIVISION – SIWAN-I

INTERNAL AUDIT REPORT For the 2nd quarter ended on 30.09.2014

Topic Auditor’s Report/ Observations Auditors Divisions Action Taken
Recommendations Comments
1 Allotment Register/Grant in aid (All Funds)
A quaterly abstract of allotment giving following Annexure -1
quantitative detail of allotment of Fund from HO
( For All Funds) –
a. Opening Balance
b. Allotment Received
c. Expenditure
d. Closing Balance
2 Fundwise and Roadwise Fund Utilization statement
A quaterly statement giving quantitative detail of Annexure -2
roadwise utilization of Fund alloted under each
scheme giving following details-
a. Package no
b. Name of Road
c. Contractors Name
d. Previous Payment
e. Bill/MB submitted during the period
f. Payment during the period
g. Allotment received during the period
h. Balance allotment

3 Bank Balances and Bank Reconciliation Statement

A quarterly abstract of Bank balances of various bank Annexure -3
accounts, bank ledger and reconciliation statement .
The following details should be there-

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 a. Bank Account No
b. Name of the fund
c. Balance as per bank statement,
d. Balance as per Bank ledger,
e. Reconciliation prepared or not.
4 Details of Bank Guarantees and Interest Bearing
securities
Abstract of bank Guarantees – Annexure -4
a. Due for extension during the period
b. Extension Date & Extended period
c. BG expired during the period
d. Contractor's Name,
e. Contract No.
f. Status of Work (Completed or in Progress)
5 Deduction and Remittances of Statutory Deduction
Abstract of statutory liabilities containing the following Annexure -5
details (party wise) in respect of TDS, VAT, Royalties
and Labour Cess -
a. Opening balance
b. Deduction during the period
c. Due date of remittances
d. Remittance date
e. Challan /cheque No
6 Repayment of Security Deposits
Report on quarterly abstract of security deposits Annexure -6
refunded during the period which contains the
following information-
a. Contract No
b. Contractor's Name
c. Gross amount Paid till date
d. SD refund Date

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 e. Amount Refunded
f. Due date of SD refund
g. Amount Due for refund
h. Status of work(completed or in progress).
7 Entries on OMMAS software
The report should contain a para whether all the Annexure -7 Entry is up-dated in
financial transaction have been uploaded on R &P OMMAS software.
Module of OMMAS software or not? IA should check We have test
on sample basis the correctness of entries on OMMAS checked
system.

3 Grant-in-aids and Financial Issues Agreed with

Auditors
comment.
(a) Grant-in-aids
3.1 Whether:-
3.1. Grant received has been utilized for the purpose for
1 which it was sanctioned;

3.1. Grant-in-aid earmarked for Administrative Expenses

2 has been utilized for the purposes as detailed in
paragraph 12 of PMGSY Programme Guidelines only;
3.1. PMGSY funds have not been appropriated for
3 meeting State Government expenditure;
3.1. funds sanctioned for the Programme Fund Account
4 have not been diverted for meeting Administrative
Expenses and vice versa ;
3.1. Money lying under the head interest income has not
5 been utilized for incurring PMGSY expenditure
unless specifically authorized to do so by the MoRD;
3.1. funds received for Programme Fund from MoRD/
6 NRRDA have been accounted for in the Programme
Fund Account only;

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3.1. funds received for Administrative Expenses Fund
7 from MoRD have been accounted for in the
Administrative Expenses Fund Account only ;
3.1. Utilization Certificate has been prepared in the
8 format prescribed in the MoRD’s letter No. P-170
17/06/2007-RC dated 07.08.2007;
3.1. unutilized fund shown in the Utilization certificate
9 and those of Balance sheet (State) agree;
3.1. funds received from MoRD and RIDF funds released
10 by NRRDA have been classified separately under the
authorized heads of account as laid down in Charts
of Accounts of PMGSY Accounts Manual Programme
Fund Account;

(b) Financial Issues

3.2 Whether:-
3.2. pro rata cost along with tender premium, if any, has Agreed with
1 been made available in the Programme Fund by the Auditors
State Government; comment.

3.2. expenditure on land acquisition, shifting of poles,

2 waterline and other such utilities has not been
charged to PMGSY works;

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 3.2. the cost of preparation of DPR including
3 investigation, survey and trace cutting (in case of hill
areas), met from the PMGSY fund booked as
Advance for Preparation of DPR’ has been adjusted,
soon after the DPR has been approved by the
NRRDA/MoRD, and classified to the concerned head
of work mentioned in the Charts of Accounts.
Normally the expenditure on preparation of DPR is
initially met from PMGSY fund. In case a DPR has not
been approved by NRRDA/MoRD the entire amount
has been realized from the State Government and
credited to the PMGSY and shown in the Utilization
Certificate as receipt;
3.2. Expenditure on the following items has not been
4 met from PMGSY funds:-
a) purchase of vehicle;
b) payment of pay and allowance of the staff;
c) wages to Work Charged Staff;
d) purchase or construction of office or site office
building, etc. purchase of furniture and furnishing of
the office;
e) purchase /renovation of office area;
f) equipments and machinery such as fax machine,
photocopier over head projector etc.;
g) administrative expenses of State Government
[codified against Charts of Account (head of
account)} 55.11 to 55.24 of PMGSY Administrative
Expenses Fund Accounts Manual;
h) expenditure on plantation of trees on both sides
of PMGSY roads; and
4 Bank Account and Bank Reconciliation

4.1 Whether:-

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4.1.1 Bank accounts have not been opened in favour of Agreed with
PlUs. Auditors
comment.
4.1.2 A list of Authorized signatories alongwith the
attested signatures of Empowered Officer has been
maintained in the SRRDA. The list has been verified
quarterly and updated list sent to Bank in each
quarter, In case of any change in the name of
authorized signatory the Bank has been informed
not to honour the cheque (s) issued by him/ her
after the dare of his/ her relief.
4.1.3 Bank has not levied Bank charges for the services
rendered to SRRDA.
4.1.4 The bank provides a Monthly Statement of Receipts
and Payments of all transactions to all the PIUs and
SRRDA every month.
4.1.5 That bank reconciliation has been carried out by the
Officer-in-charge of Cash Book in respect of
Programme Fund Account and Administrative
Expenses Fund Account every month.
4.1.7 The details shown in the monthly bank statement
tallies with the entries made in the Cash Book of
PIUs. Discrepancy, if any, between the two records
has been settled promptly.
4.1.8 Interest allowed by the bank on the investment and
deposits etc. has been correctly worked out and
accounted for in the Cash Books of SRRDA
promptly.

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 4.19 Schedules of Bank Authorization Utilization and
Reconciliation in form PMGSY/SCH/F-52 (cheques)
and Bank Remittances Reconciliation Statement in
form PMGSY/SCH/F-52(REM) have been prepared
by the PIUs and enclosed with the Monthly
Account. Entries of total amount of cheques issued
and remittances made by each PIU have been made
in the Cash Book of the SRRDA every month on the
basis of the aforesaid schedules.
4.1.1 Cheque, if any, remaining unpaid for over three
3 months after the month of its issue and not
surrendered for issue of fresh cheque should be
cancelled and reversal entry made in the Cash Book
of SRRDA. The SRRDA should advise the concerned
PIU to make similar reversal entry in its Cash Book
as well in the accounts.

5 Cash Book

5.1 Whether:

5.1. The Cash Book has been maintained in form Agreed with
1 PMGSY/1A/F-3 by SRRDA and in form PMGSY/1A/ F- Auditors
3A by PIUs. All the entries made in the cash Book are comment.
ink and authenticated by the Officer in-charge of
Cash Book ;
5.1. that all the monetary transactions have been
2 entered in the Cash Book as soon as they have
occurred and all entries made there in have been
attested by the Officer-in-charge of Cash Book;

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5.1. that the Cash Book is closed and checked regularly
3 and that at the end of each month the officer in-
charge of Cash Book has personally verified the cash
balance or bank authorization or bank balance and
recorded a signed and dated certificate to this
effecting in the Cash Book;
5.1. that the Divisional Accountant/Financial Controller
4 has affixed his dated initial after the last entry of the
day's transactions, in Cash Book, in token of check in
the manual system of account:
5.1. that for every entry there is a voucher setting forth
5 full and clear particulars of the claim and all
information necessary for its proper classification
and identification in accounts. The column LF of cash
book should indicate the page number of the Ledger
where the transaction has been, posted and in the
ledger page number of Cash Book has been written;

5.1. that amounts received by PIUs have been paid in full

6 into the bank without undue delay for credit to
SRRDA's Account;
5.1. to verify that the entries made in the Cash Book tally
7 with the voucher or receipt;
5.1. that opening and closing shown at column Cash,
8 Bank Authorization or Bank in Cash Book tallies with
monthly account;
5.1. that bank closing balance (Cash or in Bank or Bank
9 Authorization) shown in the Bank Reconciliation
Statement tallies with those of Balance Sheet;

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 5.1. that when money is received, a receipt in form
10 PMGSY/1A/F-5 has been issued to the payee. The
receipt should be signed by the DO/EO. himself who
should satisfy himself at the time of signing the
receipt that the amount has been entered in the
Cash Book;
5.1. Erasure or overwriting of an entry once made is
11 prohibited. The mistake should be corrected by
drawing a line through the incorrect entry and
recording the correct entry in red ink;
5.1. that in case of transfer of charge, the cash, Cash
12 Books has been handed over by the relived officer to
the relieving officer and note to this effect recorded
in the Cash Book;
5.1. where the Cash Book has been kept on computer, a
13 monthly print out should be kept in a separate file
and authenticated by the Divisional Officer/
Empowered Officer.
6 Ledgers
6.1 Whether:-
6.1. The General Ledger (Debit Balances) has been General Ledger Agreed with Ledger creation
1 maintained in form PMGSY/1A/F-8 and General should be Auditors is in process.
Ledger (Credit Balances) in form PMGSY/1A/F- 9 in maintained by comment.
respect Programme Fund Accounts and PIU”s.
Administrative Expenses Fund Accounts by all PIUs
and SRRDA separately.
6.1. Contractors Ledger has been maintained in form
2 PMGSY/1A/F-18 by all PlUs.
6.1. The pages of ledger are machined numbered and
3 certificate of count of pages has been recorded on
the first page before a ledger is brought into use.

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 6.1. All monitory transactions have been ledgerised as
4 soon as they occurred and attested by Divisional
Accountant or Financial Controller as the case may
be.
6.1. All columns of ledgers have been completely filled in.
5
6.1. The progressive totals have been struck every
6 month.
6.1. The monthly and progressive figures posted under
7 each head of account tally with those of Monthly
Account.
6.1. At the close of the each financial year all incidental
8 receipts in Major Head 21 of Programme Fund
Accounts have been adjusted by credit to head 1.06.
All revenue expenditure booked under Major Head
54 and revenue receipts booked under Major Head
60 in Administrative Expenses Fund Accounts have
been adjusted in accordance with the procedure laid
down in Para 12.5.2 0f PMGSY Administrative
Expenses Fund

Accounts Manual.
6.1. Where the ledgers have been kept on computer, a
9 monthly print out should be kept in a separate file
and authenticated by the Divisional Officer/
Empowered/Officer.
7 Registers

7.1 Whether:-
(a) Stock Register of Cheque Book

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7.1. Stock Register of Cheque Book in form Agreed with
1 (PMGSY/SR/F-32) has been maintained for Auditors
Programme Fund Accounts and Administrative comment.
Expenses Fund Accounts by PIUs separately.
7.1. All the cheque books on receipt have been carefully
2 examined by the Divisional officer and a certificate of
count of number of forms/leave’s contained in each
book has been recorded.
7.1. Cheque books have been kept in safe custody of
3 Divisional Officer under lock and key.
7.1. The register of daily account of cheque forms used
4 during the day is maintained and all columns have
been completely filled in and attested by the
Divisional Officer.
7.1. The cheque books of programme Fund Account have
5 not been used for payment of Administrative
Expenses Fund and vice versa.
7.1. The time barred cheques are cancelled and
6 procedure as envisaged in Para 7.11.10 of PMGSY
Accounts Manual has been followed.
7.1. In case of loss of any cheque, the bank has been
7 informed in time so as to avoid any over payment.
(b) Register of Durable Assets

7.2. Register of Durable Assets in form PMGSY/SS/F-46 Agreed with

1 has been maintained by PIUs in respect of computers Auditors
and peripherals and laboratory equipment comment.
purchased from PMGSy funds.
7.2. The assets should be physically verified at the end of
2 each financial year by an officer other than the in-
charge of the stores. Discrepancies, if any, have been
promptly investigated and brought to account.

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7.2. A list of surplus or obsolete or unserviceable assets
3 i.e. laboratory equipments, computer and
peripherals etc. purchased from the Central
Government Funds is sent on half yearly basis,
However, write off of assets would be accorded by
the Competent Authority of the State Government.
(c) Bill Register

7.3. Bill Register has been maintained in form

1 PMGSY/SR/F-33.
7.3. The bills of contractor/suppliers have been entered
2 in the register strictly in order of receipt i.e. the bill
received first has been entered before the bills
received afterwards.
7.3. The register has been reviewed by the Divisional
3 Officer at regular intervals.
(d) Register of Works

7.4. That Register of Works in form PMGSY/1A/F-19 has Agreed with

1 been maintained by the PIU. Auditors
comment.
7.4. The Register has been posted monthly.
2
7.4. The approved (sanctioned) amount of the estimate
3 has been entered in respect of each work and each
road.
7.4. If revised estimates are approved (sanctioned), the
4 same have been entered below the corresponding
amount of the original estimates.
7.4. Bank authorization sanctioned for each package has
5 been noted in the register. Any addition or
cancellation made towards bank authorization
during the year has been noted below the original
entry made in the register.

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7.4. The progressive value of work done against each
6 package agrees with the schedule of Assets A-1 or A-
2 or A-3 attached with the Balance Sheet.
7.4. The Register should be signed by the Divisional
7 officer and Divisional Accountant every month.
(e) Register of Interest Bearing Securities and Bank Guarantees (BG)

7.5. The Register of lnterest Bearing Securities and Bank

1 Guarantees have been maintained in form
PMGSY/SR/F-27.
7.5. Original documents have been kept in the safe
2 custody of the Divisional Officer.
7.5. In case of transfer of charge the documents have
3 been handed over by Relived Officer to the Relieving
Officer and this fact has been recorded in the
handing over and taking over charge report.
7.5. The register has been reviewed each month. The
4 Bank Guarantees /Interest bearing securities have
been timely renewed or encashed (in case of default
on the part of contractor).
7.5. At the end of the financial year, a list showing the
5 details of Interest Bearing Securities and bank
Guarantees held by PIUs have been enclosed with
the Balance Sheet of March.
7.5. The BG has been sent to the Divisional Officer
6 directly by the issuing bank under register post (AD).
In case the BG has been submitted by contractor
personally, the issuing bank should be requested to
send by registered post (AD) and unstamped
duplicate copy of BG directly to the Divisional Officer
with a covering letter to compare with the original
BG and confirm that it is in order.

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 7.5. The lnterest Bearing Security /Bank Guarantee
7 should be effective till the purpose for which it was
given has been submitted has been accomplished.

7.5. Where the contractor has submitted the

8 Performance Security in the form of BG, the period
of validity of BG should be at least one year initially,
however, the contractor should get this BG extended
in such a way that an amount equal to 5% of the
contract price is always available with division until
45 days after the lapse of defect liability period.
7.5. The BG or Interest Bearing Securities (lBS) should be
9 mapped in such a way that the process of renewal of
BG or IBS is started timely by two months in advance
of date of their expiry. In case the contractor has
failed to renew the BG, the Divisional Officer has
recovered the equivalent amount from any dues
payable to the contractor or encashed the BG/ IBS.
8 Mobilization Advance and Machinery Advance

8.1 Where a contract provides for grant of Mobilization Agreed with

advance and Advance against Machinery, whether:- Auditors
comment.
8.1. Mobilization Advance, if any, paid to the contractor
1 does not exceed 5% of the contract price excluding
the contract price for routine maintenances work.
8.1. Equipment Advance does not exceed 90% of the cost
2 of new equipment brought to the site, subject to a
maximum of 10% of the contract price excluding the
contract price for routine maintenance.
8.1. Invoice and other documents related to advance
3 have been verified by the engineer-in-charge and a
copy of the same has been retained

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 8.1. An unconditional Bank Guarantee given by the
4 Scheduled Bank in India has been furnished by the
contractor in the form acceptable to the project
authorities before the release of advance.
8.1. The Bank Guarantee equivalent to the amount
5 outstanding has remained effective/ valid in full from
the date of advance still the entire amount of
advance has been recovered from contractor.
8.1. The advance has been recovered in proportion to the
6 amount of work done since previous bill and work
has proceeded as per the work plan.

8.1. Account of Advance for Machinery of advance and

7 Mobilization Advance has been kept in form
PMGSY/1AF-13.
8.1. Advance recovered has been recorded in the MB.
8
9 Insurance Cover

9.1 Whether:-

9.1. The contractor at his cost has provided in the joint Insurance cover Agreed with Noted for the
1 names of the Employer and the Contractor, should be made. Auditors further action.
insurance cover from the start date to the date of comment.
completion which covers the following risks
mentioned in clause I3 of Part I General Condition of
Contract.
9.1. The lnsurance Policies and certificate have been
2 obtained by the Engineer-in-charge of work before
the date of start of work from the contractor.
9.1. The insurance cover has been submitted by the
3 contractor to the Engineer-in-charge to cover the risk
from date of completion of work to the end of defect
liability period.

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 9.1. If the contractor has failed to secure the insurance
4 cover, action has been taken against him in terms of
Clause 52.2 (f) of Part I of General Conditions of
Contract.
1
0

10. Whether:-
1
10. The Security Deposit has been deducted from each Agreed with
1.1 running bills of the contractor at the rate stipulated Auditors
in the agreement of the value of work done since comment.
previous bill.
10. The Earnest Money which accompanied the tender
1.2 has been adjusted against the Security Deposit.
10. A Register of Deposits Repayable in form
1.3 PMGSY/SR /F-22 has been maintained and posted
regularly.
10. On satisfactory completion of the whole construction
1.4 work the security deposit is refunded as stipulated in
the agreement.

10. Whether:-
2
10. Performance Security Deposit has been recovered Agreed with
2.1 from the contractor as stipulated in the agreement. Auditors
comment.

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 10. In case the contractor has submitted a Bank
2.2 Guarantee in lieu of Performance Security Deposit,
the validity of the same should be at least one year
initially and has to be extended in such a way that
the Performance Security Deposit is always available
with the Engineer-in-charge as stipulated in the
agreement till the routine maintenance period is
over.
10. The amount of Performance Security has been
2.3 increased adequately in accordance with Clause 27.3
of Section 2 of the Standard Bidding Document.
10. Performance Security received in the form of Bank
2.4 Guarantee has been noted in the Register of Interest
Bearing Securities/Bank Guarantee (form
PMGSY/SR/F-27).
10. Performance security, deposit has been repaid to the
2.5 contractor when the period of five years fixed for
routine maintenance is successfully over and that
the Engineer-in-charge of work has certified that the
contractor has satisfactorily carried out the routine
maintenance of work.
11 Measurement Book (MB)
11. The Measurement Book is the basis of all accounts of Agreed with
1.1 quantities whether of works done by contractor or Auditors
departmentally or material received. Whether:- comment.

11. All MBs have been numbered serially.

1.2
11. A register of Measurement Books in form
1.3 PMGSY/SR/F-31 showing the serial number of each
book, date of receipt in the PIU, Sub division to
which it is issued. The date of issue, date of return of
completed MB to PIU by Sub division and date of
record of MB has been completed.

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 11. Test check of measurements as prescribed by the
1.4 PWD/Department, by the respective officers has
been carried out prior to passing of the running/final
bills of the contractor(s). Also measurement
recorded in the MB which cannot be subsequently
checked or measured or which have very high unit
rates or which in the opinion of the Engineer-in-
charge of work are important have been checked as
Per the Prevailing guidelines.
11. Entries in MBs have been recorded continuously and
1.5 no blank page left or page torn out. Any page left
blank inadvertently has been cancelled by diagonal
lines and cancellation has been attested and dated
by the responsible officer.
11. The entries have been made in ink only. Pencil
1.6 entries are not inked over.
11. No entry is erased. Mistake, if any, has been
1.7 corrected by crossing out the incorrect words or
figures and inserting the corrections. The correctness
thus made have been initialed and dated by the
responsible officer.
11. Any measurement cancelled, the same has been
1.8 supported by dated initials of the officer ordering the
cancellation or by a reference to his order initialed
by the officer who made the measurements. The
reasons for cancellation have been duly recorded.

11. Arithmetical calculation of measurements and total

1.9 have been correctly worked out and abstracted. At
least one final bill may be checked with respect to
MB.
1
2

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12. Whether:-
1
12. the contractor has been paid for quantity of work Agreed with
1.1 done at the rate given in the Bill of Quantities for Auditors
each item of work; comment.
12. the variations if any, within the scope of work, have
1.2 been resorted to under the written orders of the
Engineer-in-Charge of work;
12. the variation has been approved by the competent
1.3 authority in the Department in accordance with the
Departmental procedure in vogue;
12. the rates of variation items have been worked out in
1.4 accordance with the procedure laid down in clause
36.1 and 36.2 of General conditions of Contract; and
12. the rates of variation items which could not be
1.5 determined in the manner specified in clause 36.1 or
36.2 of General conditions of contract have been
determined in accordance with the provisions
stipulated in clause 36.3 of the agreement
(b) Payment to Contractors
12. The bill has been prepared in the form PMGSY/1A/F- Agreed with
2.1 11. Auditors
comment.
12. Payment of Machinery Advance and Mobilization
2.2 Advance has been made on form PMGSY/1A/F-6
12. Refund of Lapsed Deposit, if any, has been made in
2.3 form PMGSY/SS/F-51 and with the approval of the
Competent Authority.
12. The bill of quantities shown in the contractor bill
2.4 tallies with those in the MB.

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12. The rate paid in the bill of quantities and
2.5 nomenclature of item of work done agrees with the
agreement.
12. where part rate has been allowed, the same has
2.6 been approved by the competent authority.
12. Mobilization Advance and Machinery Advance have
2.7 been recovered in proportionate to value of work
done since previous bill.
12. Statutory deductions have been made at the rate
2.8 notified by the respective Tax Authorities for the
year in which payment is actually made to the
contractor(s).
12. Security Deposit and Performance Security Deposit
2.9 have been recovered at the percentage mentioned in
the agreement.
12. Certificate that work has been done as per
2.1 specifications forming part of agreement has been
0 recorded in the bill.
12. Material issued to the contractor has been recovered
2.1 promptly.
1
(c) Defect Liability Certificate

12. before a final bill of the contractor is passed, Agreed with

3 whether the Engineer- in-Charge has issued a defect Auditors
liability certificate and certified the final payment comment.
that is due to the contractor within 42 days of the
receipt of final account of the work done by the
contractor.
(d) Liquidated Damages

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12. Time is deemed to be an essence of the contract on
4 the part of the contractor. It is, therefore, necessary
for a contractor to achieve the milestones prescribed
in the contract. The following observations should be
referred:-
12. That milestone prescribed in Para 21 of Contract
4.1 Data subject to valid hindrances certified by the
Engineer-in-charge to General Conditions of Contract
(SBD) detailed below have been achieved:-
Value of the
entire Contract Period Allowed

1/8 1/4
3/8 1/2
3/4 3/4
12. If the contractor has failed to achieve the above
4.2 milestones, whether the Engineer-in- charge of work
has levied the liquidated damages at the rate of 1%
of initial contract price, rounded off to the nearest
thousand per week subject to a maximum of 10% of
the initial contract price rounded off to the nearest
thousand.
12. That amount of liquidated damages has been
4.3 deducted from the payments due to the contractor.
12. If the contractor has achieved the next milestone,
4.4 the amount of liquidated damages already with held
has been returned to the contractor by adjustment
in the next payment certificate.
12. If the intended date of completion is extended after
4.5 liquidated damages have been paid, whether the
Engineer-in-charge has corrected the recovery of
liquidated damages
(e) Final account of work done by Contractor

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12. Whether:-
5
12. when the work is completed, a completion Agreed with
5.1 Certificate has been recorded by competent Auditors
authority of the project. comment.
12. That contractor has submitted the final account of
5.2 work to the Engineer-in-Charge of the whole work.
12. The final bill has been paid to the contractor within
5.3 63 days as stipulated in clause 50 of Section 4-Part I
General conditions of contract. If the contractor bill
has not been finalized as mentioned above, reasons
for withholding the bill should be furnished.
12. Other points to be seen:-
5.4
(i) That all advances, outstanding against the
contractor have been recovered in full.

(ii)That extension of time for delay in completion of

work has been decided by the competent authority.
(iii)That Security Deposit and Performance Security
have been recovered in full as stipulated in the
agreement
(iv) Whether variations in the items of work beyond
the permissible limit and rates therefore have been
approved by the Competent Authority of the Project.

(v) That recovery towards cost of material issued to

contractor and other recoveries have been made.
(vi) That TDS has been recovered in full.
(vii) That a certificate completion of work recorded,

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 (viii) That recoveries pointed out by audit or NQM,
etc. have been made from the bill of the contractor.
(ix) That certificate has been recorded in the Site
Order Book that all defects in work pointed out to
contractor have been rectified.
(x) That the site has been cleared by the contractor.
(xi) The contractor has accepted the measurements
and payment of final bill in full and final settlement.
1 Accounts
3
13. Whether:-
1
13. the Monthly Accounts, Balance Sheet in respect of Agreed with
1.1 Programme Fund Account and Receipts & Payment Auditors
Account, Income and Expenditure Account and comment.
Balance Sheet in respect of Administrative Expenses
Fund are being submitted by the PlU to the SRRDA
by the prescribed date (5th of the month following
that to which it relates);
13. the above mentioned accounts are duly supported
1.2 by the monthly Bank Reconciliation Statement;
13. the Balance Sheet of March in respect of Programme
1.3 Fund Account accompany the lists of Bank
Guarantees and lnterest bearing Securities alongwith
the certificate of Divisional Officer certifying that all
the Bank Guarantees and Interest Bearing Securities
held by him are effective;
13. action taken report on the points raised by the
1.4 Statutory Auditor has been prepared by SRRDA .

22
 13. PIUs are making entries into OMMAS concurrently.
1.5 The accounts generated by the system are duly
authenticated by the Divisional Officer and Divisional
Accountant and those of SRRDA by the Empowered
Officer and Financial Controller.
1 Provision for Maintenance of Roads
4
14. Whether:-
1
14. adequate provision for contractual liabilities has Agreed with
1.1 been assessed road-wise & PIU wise and Auditors
consolidated at SRRDA level for seeking budget for comment.
the same from the State Government;
14. funds made available by the State Government for
1.2 the maintenance have been provided to the PIUs in
proportion to the annual assessed requirement
during each quarter;
14. at the PIU level, record of monthly joint inspection
1.3 with the contractors of maintenance activities has
been kept and payment released to the contractor
on six monthly basis as per the provisions contained
in clause 38.2 (Section 4, General Conditions of
Contract of Standard Bidding Document for PMGSY)
made based on such monthly reports;
14. notices issued to the contractor in case maintenance
1.4 activities are not carried out and follow up action
which may be reduction in the payments due to the
contractor and or forfeiture of the Performance
Guarantee have been taken or not; and
14. in case the contractor despite notices has failed to
1.5 start the maintenance of road whether another
agency has been fixed to carry out the maintenance
work or not.
1 Compliance with the Earlier Audit Report(s)

23
5
15. comment on the effectiveness of the mechanism Agreed with
1.1 available in the Auditee (PIUs/SRRDA) for ensuring Auditors
compliance with observations of the audit report; comment.

15. comment on the progress made by the PIUs/ SRRDA

1.2 to settle the outstanding audit observations of
statutory audit/AG/C&AG audit; and

15. list out the serious observations made by statutory

1.3 auditor/AG/C&AG Audit which have not been
complied with and incorporate the same in its report
for information of the Audit Committee formed by
the SRRDA.

NOTE
1. Where ever reference of monthly and quarterly Accounts or Balance sheet or Financial Statement is
made in the above sections, the Internal Auditor should refer to OMMAS based Monthly Reports or
Balance sheet or Financial Statement.
2. Point No 1 to 7 mentioned in the report are the specific management requirement for better MIS and
financial control purposes. Internal Auditors are expected to submit with their reports, a quantitative
statement on each point in form of annexure.
3. Proof of submission of division’s copy of the report should also be annexed with the report.
4. The report should be submitted within prescribed period of 60 days.

24
Annexure-I, Allotment Register (All Funds)
Sl. Name of fund Opening as on Allotment Interest Expenditure Closing
nd
N 1.07.2014 receipt during Received during the 2 balance as on
o. the 2nd quarter during the quarter 30.09.2014
2nd quarter
1 PMGSY (Program) 2,93,734.74 4,92,28,308.00 2,46,493.00 4,97,46,484.00 22051.74
2 PMGSY(General) 1,07,255.00 73,667.00 Nil 1,22,778.00 58,144.00
2 PMGSY 12,55,874.00 3,82,591.00 Nil 3,36,213.00 13,02,252.00
(Maintenance)
4 MMGSY 8,63,41,41.00 10,09,740.00 1,17,608.00 80,73,119.00 16,88,370.00
(Maintenance)
5 MMGSY (General) 1,76,508.00 5,55,41,389.00 3,563.00 1,51,40,472.00 4,05,80,988.00
6 MMGSY (SC) 1,21,77,199.00 Nil Nil 11,94,533.00 1,09,82,666.00
7 MMGSY 4,57,06,441.00 Nil Nil 17,52,839.00 4,39,53,602.00
(Program)
8 38,908.00 Nil Nil 7,140.00 31,768.00
MMGSY
(Contingency)
9 MNP 1,22,46,005.00 39,98,816.00 Nil 2,81,461.00 1,59,63,360.00
10 NABARD 68,01,931.00 2,00,17,690.00 1,13,102.00 41,35,002.00 2,27,97,721.00
11 SCP 5,73,499.00 28,25,155.00 17,947.00 24,19,395.00 9,97,206.00
12 ICBD 1,84,063.80 Nil Nil 10,430.60 1,73,633.20

25
Annexure-II( Fundwise and Roadwise Fund Utilization Statement)
Sl. Package no. Name of Contractor Previous Bill/MB Payment Allotment Balance
No. Road ’s Name Payment submitted during received Amount
during the during the
the period period period
NABARD
1 - Siwan R.B. - - 37,28,34 37.28.347 19,96,00
chainpur Bharti & 7.00 .00 0.00
main road Sons
Rajanpur to
Kurumi Tola
Via Hussain
Bangra and
Gandak
Coral
Bridge.
PMGSY (Program)
1 Jhunpur to M/s Abdul 17,03,21 17,03,219 Nil
Mahuari Majeed 9.00 .00
khan
2 Adampur to M/s Ram 22,71,70 22,71,709 Nil
Santhi Barai 9.00 .00
Singh
3 Nonia to Sri 14,24,83 14,24,839 Nil

26
 Subahi Kamlesh 9.00 .00
Kumar
Singh
4 Tari to Usri Sri 2,66,826. 2,66,826. Nil
Road Kamlesh 00 00
Kumar
Singh
5 BR-34R-112 Adampur to M/s Ram 20,31,73 21,52,900 1,21,167.
santhi Barai 3.00 .00 00
Singh
6 BR-34R-129 Pakri Anuj 37,89,48 37,89,486 Nil
Makriar to kumar 6.00 .00
Badi Singh
7 BR-34R-52 Nasopur Shambhu 26,51,50 54,14,810 27,63,30
Surya to Saran 8.00 .00 2.00
balmana Singh
8 BR-34R-53 Tribheria to Shambhu 38,52,85 38,52,858 Nil
bhirpur Saran 8.00 .00
Singh
9 Dhigwalia to Dharamsh 5,68,258. 25,59,100 19,90,84
Shachani eela 00 .00 2.00
Constructi
on
10 C.M.D.G. Dharamsh 13,49,82 64,46,200 50,96,37
Road to eela 4.00 .00 6.00
Nawada Constructi
on

27
11 Arjal to Abdul 12,19,46 14,92,217 2,72,757.
Laheji Majeed 0.00 .00 00
Khan
12 Jhunapur to Abdul 8,22,838. 8,22,838. Nil
Mahuari Majeed 00 00
Khan
13 Narahan to M/s 7,56,700. 7,56,700. Nil
Harpur Via Hirdesh 00 00
Lahladpur Kumar
Singh
14 C.M.D.G. Sri Shiv 28,65,25 61,42,695 32,77,44
Road to Shankar 4.00 .00 1.00
Kachuar Singh
15 LO 21 to Baranaiya 34,21,59 38,30,385
Nathual Via constructio 6.00 .00 4,08,789.
Maulanapur n Pvt. Ltd 00
16 Nania to Shri 4,94,264. 6,27,754. 1,33,490.
Subhahi Kamlesh 00 00 00
kumar
singh
MMGSY (Maintenance)
1 Majhwa to Bangkesha 59,746.0 60,840.00 1094.00
Madhmapur wer Singh 0
(One year
maintenance
)
2 Majhwa to Bangkesha 78,451.0 78649.00 190

28
 Madhmapur wer Singh 0
(Two year
maintenance
3 M/s 3,36,203. 3,36,203. Nil
Kamleshw 00 00
ar Rai
MMGSY (Program)
1 Siwan Ravi 9,51,149. 9,51,149. Nil
Lakari road Pratap 00 00
near High Sahi
school to
Chakauta
2 C.M.D.G. Narsingh 23,46,03 23,46,033 Nil
Road to singh 3.00 .00
Dadire
3 LO 31/TO 6 M/s Ravi 18,23,60 19,03,427 79,820.0
Fakhrudinpu constructio 7.00 .00 0
r to Lalgrah n
Road
4 Tarwara to Morwan 10,76,16 10,76,161 Nil
Tarwara kaji Constructi 1.00 .00
tola on Pvt.
Ltd.
5 LO 21 Shri 10,86,06 10,86,068 Nil
Darauda Mithilesh 8.00 .00
sanri to kumar
Chand Parsa Singh

29
6 Siwan Bangkesh 35,15,33 7,21,2972 36,97,64
Gopalganj war Singh 0.00 .00 2.00
N.H. 85 Via
Sundar High
School to
Amlori
purab Tola
7 Siwan Ravi 26,79,37 35,78,132 8,98,757.
Lakari Road Pratap sahi 5.00 .00 00
Near High
school to
Chhaka Tola
8 Barka Gaon Pramod 5,16,482. 32,52,269 27,35,78
to Utar Tola kumar 00 .00 7.00
Singh
SCP
1 Siwan Main Ziradai 28,25,15 28,25,155 Nil
Road to Narandrap 5.00 .00
Ishapur ur
Mahadalit constructio
Tola n

30
Annexure:-III (Bank Balances and Bank Reconciliation Statement)
Sl. Bank Account No. Name of the fund Balance as per Bank Balance as per Reconciliation
No statement(30.09.2014) Bank prepared or
Ledger(30.09.2014) not
1. 11111139174 PMGSY 22,051.00 1,05,59,776.00 NO
(SBI) (Program)
2. 11111139185 PMGSY(General) 58,144.00 1,48,380.00 NO
(SBI)
3. 31060013101 PMGSY 13,02,252.00 8,96,549.00 NO
(SBI) (Maintenance)
4 1967101009148(canara MMGSY 16,88,370.00 12,74,497.00 NO
bank) (Maintenance)
5 0352101042702 MMGSY 40580988.00 Nil NO
(Canara Bank) (General)
6 0352101042696 MMGSY (SC) 1,09,82,666.00 11,19,135.00 NO
(canara bank)
7 11111139913 MMGSY 4,39,53,602.00 Nil NO
(SBI ) (Program)
8. 30292529945 31,768.00 Nil NO
(SBI) MMGSY
(Contingency)
9. 0352101037554(canara MNP 11,59,63,360.00 Nil NO
bank)
10. 0352101037607(canara NABARD 2,27,97,721.00 66,052.00 NO
bank)

31
11 0352101037715(canara SCP 9,97,206.00 13,81,824.00 NO
bank)
12 31395565969 ICBD 1,73,633.00 Nil NO
(Canara Bank)

Annexure-IV
Details of Bank Guarantees and Interest Bearing Securities
Sl. Due for extension Extension BG expired Contractor’s Contract No. Status of
No during the period date & during the Name work(Completed
Extended period or in progress)
period
1. M/s Ram BR-34R-122
Barai Singh

32
Annexure-V
Deduction and Remittances of Statuary Deduction
Sl. Deduction Due date of Remittance Challan/Cheque
No. during the remittances date No.
period
1. PMGSY(Program)
(i) INCOME TAX 34,064.00
(ii) SERVICE TAX 85,161.00
(iii) ROYALITY 19,112.00
(iv) LABOUR CESS 17,032.00

33
Annexure-VI
Repayment of Security Deposits
Sl. Contract Contractor’s Gross SD refund Amount Due date Amount Due Status of
No No. Name amount paid date Refunded SD refund for refund work(Completed
till date or in progress).
MMGSY(Maintenance)
1 M/S Stat 2,05,460.00 29/09/2014 22,804.00 02/08/2014 22,804.00 Complet
Construction
MMGSY(Program)
1 M/S Stat 16,02,830.00 29/09/2014 8,10,415.00 08/05/2010 8,10,415.00 Complet
Construction
NOTE:- Above of M/S Star Construction of S.D Refund of 810415there is delay to loss of M.B of which FIR is
lodged.
PMGSY(Program)
1 Gopalganj 99,44,760.00 07/08/2014 497238 30/06/2010 11,30,984.00 Complet
Construction
NOTE:- Above of Gopalganj Construction of refund amount of 497238,total amount of refund due for refund is
1130984 hence balance amount is633746 which should be refunded soon to Construction.

34
Details of liquidity damage occurred during the 2nd quarter ended on 30.09.2014
Sl no. Name of Agency Date of Date as per Gross Amount LD charged @
completion M.B 10%
1.
2.
3.
4.
5.
6.

35