4. Bungkawn Ir

8/9/2019 4. Bungkawn Ir

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DRAFT INSPECTION REPORT ON THE ACCOUNTS OF THE

HEADMISTRESS, GOVERNMENT BUNGKAWN HIGH SCHOOL, BUNGKAWN,

AIZAWL, MIZORAMFOR THE PERIOD FROM 01.04.2008 TO 31.10.2013

PARTI

1 I!"#$%&'"($!)

The accounts of the Headmistress, Government Bungkawn High School, Bungkawn,

Aizawl, Mizoram for the period from 0!0"!#00$ to %!0!#0% were test checked &' an audit

part' from the (ffice of the )rincipal Accountant General Mizoram from !!% to

%!!#0%!

2 I!'&*+!'-)

)i! *! +altanpuii held &oth the charges of the Headmistress as well as rawing and

is&ursing (fficer during the period covered &' audit!

3 B&%" A//$"*!" !% E!%(")( in lakh)

#

B&%" A//$'"($! B&%" E!%("E'567

S(!57

P/!N$!

P/!CSS T$"/ P/!

N$!

P/!CSS T$"/

#00$-0. /il %.! /il %.! /il

%.!

" /il %.!" 1-2 0!0#

#00.-0 /il "#!$3 /il "#!$3 /il"#!$

"/il "#!$" 1-2 0!0

#00- /il 4%!$0 /il 4%!$0 /il4%!$

0/il 4%!$0 /il

#0-# /il 4#!$3 /il 4#!$3 /il4#!$

3/il 4#!$3 /il

#0#-% /il $#! /il $#! /il$#!3

./il $#!3. 1-2 0!0#

#0%-"

1upto

%!0!%

2

/il $0!0# /il $0!0# /il%!$

/il %!$ -

( `in lakh)

RMSA FUND#

O!(!

B/!'

F&!%

R'(%T$"/

E!%("

(!'#%

C/$(!

B/!'

#00.-0 /il 3000 3000 3000 /il


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#00- /il #4$4% #4$4% $$#30 4.#%

#0-# 4.#% 4.$"$ $4"4 43## #3#30

#0#-% #3#30 30.% %".% %"." #$$4.

#0%-"

1 %!0!%2#$$4. ##$3 30000" "...%0 4"

T$"/ 493:92 28:0;;9 33442;1 28:0:9: 493;;;.00

4 R(< $= $&""!%(! I!'"($! R$#")

/il, as it was the first audit conducted since its inception!

:. D('/(*# S""*!")

The 5nspection *eports has &een prepared on the &asis of information furnished and

made availa&le &' the Headmistress, Government Bungkawn High School,

Bungkawn, Aizawl, Mizoram! The office of the )rincipal Accountant General,

Mizoram, Aizawl disclaims an' responsi&ilit' for an' misinformation and6or non-

information on the part of the auditee entit'!

PARTII A

N(/

PARTII B

P#1 L$ $= G$#!*!" R!&)

5(7 N$!%%&'"($! $= M(>$#* V/& A%%% T

As per the Mizoram 7alue Added Ta8 *ule #003 9hapter 555 9lause 4 1321d2 read with

9hapter :5 clause $" 12 1g2, ;works contract costing ` 3 lakh and above is taxable at the

rate of 2 percent of amount paid in respect of such works contract.

The Ta8ation epartment vide its letter /o!9!0#66#0#-9(MTA:6$ ated the #nd


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Mizoram on partial modification and continuation of the State )ro>ect irector, *MSA

Mission letter /o!!0#.6"6-M?MS 1*MSA2 dated !0.!#0%@ ;!!all "ivil !orks must

be tendered and deduct 2 *+,T and ( "SS b# the concerned authorit# 'S*D") from

the work manager/contractor upon the total construction value/cost!

uring the course of test check of the records of the Headmistress, Government Bungkawn

High School, Bungkawn, Aizawl, it was o&served that, the work for construction of theschool under *MSA 1Strengthening2 was awarded to one contractor6 ork Supervisor,

)u!+alhuma, Mission 7eng! The estimated cost of the work was `$,".,00 and pa'ment

made to the contractor against work e8ecuted till date 1/ovem&er #0%2 was `.,%.,%"$!

However it was noticed in audit that, while making pa'ment for the work, Mizoram 7alue

Added Ta8 1M7AT2 was not deducted from the contractors &ill, there&' resulting loss of

Government *evenue to the tune of ` %$4$4!00 #C of `.%.%"$!00

The reason for non deduction of M7AT as reDuired under the a&ove M7AT *ule #003 as well

as the instruction of the Ta8ation epartment ma' please &e stated and necessar' recover'ma' please &e made from the contractor &' intimation to audit!

The Headmistress stated that no proper instruction was received from the higher authorit' to

deduct M7AT during sanctioning of the fund!

5((7 E' -*!" $= `0.90 /?@ "$ "@ '$!"#'"$# &!%# S'@$$/

S"#!"@!(!$+#"($! "@#$=.

uring the course of test checking of records of the office of the Headmistress, Government

Bungkawn High School, Bungkawn, Aizawl it was o&served that, for the construction of

school-la&orator' and li&rar' &uilding under *MSA 1Strengthening2, the work was awarded

to )u! +alhuma of Mission 7eng as ork Manager69ontractor and an agreement was signed

on #4!0!#0 and ##!0!# respectivel' for an estimated work value of `$,".,00!00 1E

`433000!00F `0."00!002!

=urther, test check revealed that the total amount paid to the contractor was `.,%.,%"$

Hence there was an e8cess pa'ment of `89,48.00 1 E `.,%.,%"$!00 - `$,".,00!002 on

the date of su&mission of the 9ompletion *eport &' the 9hairman SM9 to the Headmistress

as detailed &elow@

S/.N

$D" $= -*!" C@& N$ A*$&!" B!? A''$&!"

0!0#! %"."4 %#30

S!B!5 Mission 7eng

Branch, Aizawl

# 0!0$! %"."#% 3$"$

% 0!0$! %"."## 4.#%

" #!#! %"."#. #"#30

3 %!04!# 4"033. 0."0

M!*!B hatla Branch,

Aizawl

!0$!# 4"030 %.4433

4 #.!0!# 4"03" %%4%%

$ %!#!# 4"0340 "."."

. %!03!% 0.".#. #4%30

0 "!0!% 0.".%# $#$3T$"/ 1939348


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5n this connection reasons the following o&servations were made in audit@

2 The reason for e8cess pa'ment made &' the ( was not on record!

#2 /on maintenance of audita&le documents6records on work 1Strengthening2

like approved estimate, MB, vouchers, etc e8cept signed agreement and

completion report

9omments ma' please &e furnished &' the ( on intimation to audit!

The responsi&ilit' of signing the agreement and making pa'ment lies with the SM9 onl' as

per the 5nstruction of the higher authorit'! The matter will &e looked into and appropriate

repl' will &e furnished in due course stated the Headmistress!

5(((7 N$!#/("($! $= G$#!*!" R!&

According to letter no! G0$66#003-T? 1?/2 dated .th=e&, #00 of irectorate of

School ?ducation, Government of Mizoram, ;!!all the 0eadmasters of the respective schools

under 1ovt. of *ioram had to collect revenue like receipt on account of T4- 0ousing- Sale

proceed of Transfer "ertificates 'T.")- ,dmission fees- 5ines and an# other evenue eceipt

and should be Deposited into Treasur# and a cop# of the Treasur# "hallan month6wise

should be sent to the Directorate regularl#!

Also, *ule 412 of 9entral Treasur' *ules 19T*2, 7(+! 5 , which is applica&le in the state of

Mizoram provides that ;!!!all mone#s received b# or tendered to 1ovt. on account of the

revenues of the 1ovt. shall - without undue dela# be paid in full into Treasur# and shall be

included in the accounts of the 1overnment. *one#s received as aforesaid shall not be

appropriated to meet departmental expenditure or not kept apart from the accounts of the

1overnment.

5n course of test check of records 1/ovem&er, #0%2 of the Headmistress, Government

Bungkawn High School, Bungkawn, Aizawl it revealed that onl' )rofessional Ta8 amounting

to `1,9:,080.001*upees one lakh ninet' five thousand eight'2 was collected as instructed &'

the Ta8ation epartment and deposited the same into Treasur' as *evenue collected during

#00$-0. to #0%-" e8cluding the admission fee, fine, etc from the enrolled students!

The details of 'ear wise revenue collection 1admission fee, Transfer 9ertificate, test fee,

report card, and 5T fee2 and remittance into treasur' are shown as ta&ulated under@-


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5n this regard, comments on the unrealistic and intentional non-compliance of the codal

provisions stated a&ove &' the concern official6authorit' ma' please &e furnished &'

intimation to audit!

The Headmistress stated that audit o&servations will &e looked into and repl' will &e

furnished in due course! Also appropriate steps will &e taken to compl' with the Government

instructions so mentioned in future!

P#2 A


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availed through the process of competitive &idding! Also, the reason for awarding the works

without call of record was not kept on record!

The reason for non o&servance of the Duoted rules in awarding the work in contravention of

the a&ove rules ma' please &e stated!

The award of work 6 selection of work manager were done at the S)( level! The

responsi&ilit' of the SM9 lies the signing of the agreement and making pa'ments onl' as

per the instruction if higher authorit' said the Headmistress!

P#3 N$! *(!"!!' $= S"$'? R("# 5RMSA7 $+#"($! "@#$=)

As per General =inancial *ules 0 and to . stipulate that all materials procured for

an office should be examined- counted- measured or weighed when deliver# is taken from the

firm/supplier.

;The ph#sical verification of stock/store should be done at least once in ever# #ear and a

certificate of verification with its results should be recorded in the Stock egister.

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