সোমবার, ২৯ সেপ্টেম্বর, ২০১৪
ফাপাড অডিটের আপত্তি নিষ্পত্তি
২০১২-১৩ অর্থবছরে ফাপাড অডিটে
নিম্নলিখিত ইউপিসমূহের অডিট আপত্তি নিষ্পত্তি করার লক্ষে প্রকল্প সদর দপ্তর হতে ডিস্ট্রিক্ট
ফ্যাসিলিটেটর, এলজিএসপি-২ কে দায়িত্ব প্রদান করা হয়েছে। সংষ্লিষ্ট ইউপি সচিবগনের
জ্ঞাতার্থে প্রকাশ করা হলো।
PART-A
Audit Findings
By FAPAD for the Accounting Year 2012-2013
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Local
Governance Support Project (LGSP)
(
Cr-5019-BD)
FY:2010-2011
Para No. 01
|
Title:
Payment was made amounting to Tk. 1,02,00,962.00 without execution of any
work.
Description:
ü
Audit was conducted in different Union Parishad
under different District for the year 2012-13.
ü
It was observed from Scheme List, Bank Statement,
Estimate, Cheque Muri and Bill/Vouchers that the UP authority withdrawn money
from Project Account amounting TK 1,02,00,962.00 for implementing various
schemes .
ü
While visiting the schemes (sites) physically to
different Union Parishads on different date it was seen that the works
(schemes) were not executed at all.
ü
Details with name of the Chairmen are shown in annexure - A(1-15).
Response of
Auditee
(i)
In reply to the audit query most of the UP
authority stated that the works/schemes would be executed very soon.
(ii)
Naogaon, Kutubpur, Sharulia, Barpara, Putimari UP
authority didn’t furnish any reply.
ü
In the exit meeting, it was decided that B/S reply
will be provided later on.
Comment of
Auditor:
ü It happened
due to lack of proper monitoring, facilitation and supervision by DD (LG) and
DF.
ü
Project money
withdrawn without execution of works/schemes.
ü
Misappropriation
of Project money.
Recommendation of Auditor :
ü
Appropriate
authority is requested to investigate the matter and necessary steps should
be taken against liable Chairman at fault and realize the amount from the
Chairman under intimation to audit.
|
01. Donia
UP, Tejgaon Circle, Dhaka TK. 20,00,000.00
(Scheme: Payment without execution
of Scheme-9, Repair of road from Hazi Komar Ali road Shahi Mosque by
CC under Donia Union TK. 5,00,000.00 (Ward-3), Scheme-13 Repair of road from Donia Sontech Petrol pump –Sonteck
main road by CC under Donia UP TK.5,00,000.00 (Ward-7), Scheme-14 Reair of road from Sontech Mosque road by CC under
Donia UP TK. 5,00,000.00 (Ward-7) & Scheme-16
Repair of road from Gobindopur Nur Mosque road by CC under Donia UP TK.
5,00,000.00 (Ward-9))
Chairman replied in broad sheet that the schemes
were implemented 90% upto the time of audit and rest 10% completed later
on due to rain. After rainy season
worked done 100% as per design and specification. UP Chairman submitted
scheme related documents with photograph of scheme and requested to settle
the audit objection. (Page no-343 to 350
)
02. Pathalia
UP, Savar UZP, Dhaka TK. 1,00,000.00
(Scheme:
Statement showing the work not done
Const. of 02 nos. box culvert)
Chairman replied
that the schemes were not implemented
in time due to rainy season. After rainy season works were completed
as per design and specification. UP Chairman requested to settle the audit
objection. (Page no- 1067 to 1077 )
03. Dakkhinkhan
UP, Tejgaon Circle, Dhaka, TK.
13,00,000.00
(Scheme:
Statement showing the work not done
Const.
of sewerage drain from Dean market to Altaf market TK. 4,00,000.00 (Ward-06),
Const. of CC drain under Scheme-1, Item no.-5 TK. 5,00,000.00 and Const. of
CC drain under scheme -2 TK. 4,00,000.00)
Chairman
replied in broad sheet that the schemes were not implemented in time. But
subsequently Works have been done after audit and informed the concerned
FAPAD auditors. UP Chairman submitted scheme related documents and requested
to settle the audit objection. UNO Dakkhin Surma also recommended to settle
the audit objection (Page no- 1078 to 1114)
04. Konda
UP, Keranigonj, Dhaka, TK. 2,00,000.00
(Scheme:
Statement showing the work not done
Const.
of BSF work from GC road to Mollah Hat road)
Chairman
replied in broad sheet that the scheme was implemented for peoples interest.
UP chairman requested to settle the objection (Page no- 1115 to 1116)
05. Suvaddya
UP, Keranigonj, Dhaka, TK.
14,75,000.00
(Scheme:
Statement showing the work not done
Kaligonj Alinagar 04 Nos. goli Earth filling
and brick flood soling TK. 5,00,000, kaligonj Linagar 05 Nos. goli Earth
filling and brick flood soling TK. 5,00,000.00 and Kaligonj Alinagar 06 Nos.
goli Earth filling and brick flood soling)
Chairman replied that three schemes were implemented as per design
specification after audit period. UP Chairman submitted scheme related
documents with photograph and requested to settle the audit objection (Page
no- 1117 to 1245)
|
PART-B
Audit
Findings By FAPAD for the Accounting Year 2012-2013
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Local
Governance Support Project (LGSP)
(LGSP:II Cr-4193 BD & GOB)
FY:2010-2011
Para No. 27
|
C.
ü Audit was
conducted in the office of the Chairman, Shakta UP, Keraniganj Upazilla under
Dhaka District for the year 2012-13.
ü Cash Book,
Bill/vouchers, Bank Statements and other relevant records & documents
were examined.
ü The authority
of the UP spent an amount of TK 19,18,000.00 for the Construction of sewerage
drain showing 4 nos. of scheme valued Tk 5,00,000.00 each through splitting
up vouchers/purchase order to avoid sanction from higher authority and avoid
open tender which was required as per PPR-2008.
ü As per
Rule-179(5) work order should not be split up to avoid sanction from higher
authority and tendering procedure.
ü But the
authority executed such work by dividing into four package for the same
sewerage line construction.
ü Details are
shown in annexure- R-2.
ü Mr. Md. Sultan
khan was the Chairman during the period of transaction.
Reply of the Auditee:
ü Shakta UP: No reply was furnished.
ü
In the exit
meeting, it was decided that B/S reply will be provided later on.
Audit Comments:
ü Violation of
PPR-2008 and UPOM.
Audit Recommendation:
ü Necessary steps should be taken against the
responsible person for execution of scheme irregularly under intimation to
audit
|
1. Sakta UP, Keranigonj
UZP, Narayangonj, TK. 19,18,000.00
(
Expenditure incurred through splitting up work order)
Chairman
replied in broad sheet that the schemes were implemented properly but Scheme
was not taken through open tender
process due to lack of knowledge of PPR -2008 and lack of experience of UP secretary. He committed that scheme
will be taken as per UPOM in future. Hence requested to settle the objection
(Necessary
documents attached, page no ---- to----).
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বৃহস্পতিবার, ২৫ সেপ্টেম্বর, ২০১৪
Draft Audit Report
ঢাকা জেলার সকল ইউপিসচিবগনের দৃষ্টি আকর্ষন করা হলো!
২০১২-১৩ অর্থবছরে সিএ ফার্ম কর্তৃক খসড়া আপত্তি আপলোড করা হলো। এ বিষয়ে সংশ্লিষ্ট ইউপি’র বক্তব্য ডিস্ট্রিক্ট ফ্যাসিলিটেটর, ঢাকা কে অবহিত করার জন্য বলা হলো।
Format for stock taking of Adverse Audit Opinion expressed in the draft
audit reports for FY 2012-2013 prepared by Audit Firms
|
Upazila
|
Name of UP
|
Scheme not Endorsed by BGCC (Only)
(01)
|
Not/Less deducted of VAT/Tax
(Only)
(02)
|
Schemes implemented from Negative List
(Only)
(03)
|
Payment Through Cash Cheque
(Only)
(04)
|
No sign board at scheme site
(Only)
(05)
|
Split of Tender
(Only)
(06)
|
Other
non-compliancesExcept
Sl no
01 to 06
(Pls. Specify)
(07)
|
Fraud, Manipulation , Misstatements
(08)
|
|
Tejgaon UC
|
Uttar Khan
|
|
|
|
ü
|
ü
|
ü
|
1. Non-compliance of Fixed Assets Reg.
|
|
|
Tejgaon UC
|
Dumni
|
|
|
|
ü
|
ü
|
ü
|
1. Non-compliance of Fixed Assets Reg.
2. Letter of kabikha, TR not preserved.
|
ü
|
|
Tejgaon UC
|
Demra
|
|
ü
|
|
ü
|
|
ü
|
1. Non-compliance of Fixed Assets Reg.
2. Payment not Made project wise.
|
|
|
Tejgaon UC
|
Dokhin Khan
|
|
|
|
ü
|
|
|
1. Non-compliance of Fixed Assets Reg.
2. Letter of kabikha, TR not preserved.
|
|
|
Tejgaon UC
|
Dokhingaon
|
|
|
|
ü
|
ü
|
ü
|
1. Non-compliance of Fixed Assets Reg.
2. Letter of kabikha, TR not preserved.
|
|
|
Tejgaon UC
|
Donia
|
|
|
ü
|
|
|
|
1. Non-compliance of Fixed Assets Reg.
2. Project selected without 5% Voter.
|
ü
|
|
Tejgaon UC
|
Nasirabad
|
|
|
|
|
ü
|
|
1. Non-compliance of Fixed Assets Reg.
2. LGSP Bank A/C is not opened.
Chairmen
A/C maintained for transaction.
|
|
|
Tejgaon UC
|
Badda
|
|
|
|
ü
|
|
ü
|
1. Non-compliance of Fixed Assets Reg.
2. Birth registration income are mixed
with own income. No separate A/C or Books.
3. Estimate is made after
implementation of project.
|
|
|
Tejgaon UC
|
Beraid
|
|
|
|
ü
|
ü
|
ü
|
1. Non-compliance of Fixed Assets Reg.
|
|
|
Tejgaon UC
|
Vatara
|
|
|
|
ü
|
|
ü
|
1. Non-compliance of Fixed Assets Reg.
2.birth registration income are not
included
|
|
|
Tejgaon UC
|
Matuail
|
|
|
|
|
|
ü
|
1. Non-compliance of Fixed Assets Reg.
2. Incomplete SSC certificate.
|
|
|
Tejgaon UC
|
Manda
|
|
|
ü
|
ü
|
ü
|
|
1. Non-compliance of Fixed Assets Reg.
2. Advance paid against project.
|
|
|
Tejgaon UC
|
Shempur
|
|
|
ü
|
ü
|
|
ü
|
1. Non-compliance of Fixed Assets Reg.
2. non-compliance regarding birth reg.
|
|
|
Tejgaon UC
|
Sultangonj
|
|
|
|
ü
|
|
|
1. Non-compliance of Fixed Assets Reg.
2. Letter of kabikha, TR not preserved.
|
ü
|
|
Tejgaon UC
|
Satarkul
|
|
|
|
|
ü
|
|
1. Non-compliance of Fixed Assets Reg.
2. Estimate not followed.
|
ü
|
|
Tejgaon UC
|
Sarualia
|
|
|
|
|
|
|
1. Non-compliance of Fixed Assets Reg.
2. Advance paid against project.
|
|
|
Tejgaon UC
|
Harirumpur
|
|
ü
|
|
ü
|
|
|
1. Non-compliance of Fixed Assets Reg.
2. non-compliance regarding birth reg.
|
|
|
Dhamrai
|
Amta
|
ü
|
ü
|
|
ü
|
|
|
1. Non-compliance of Fixed Assets Reg.
|
|
|
Dhamrai
|
Kulla
|
|
|
|
|
ü
|
|
1. Non-compliance of Fixed Assets Reg.
2. Non-compliance regarding birth reg.
and
Tread license register.
|
|
|
Dhamrai
|
Kushra
|
ü
|
|
|
ü
|
ü
|
ü
|
1. Non-compliance of Fixed Assets Reg.
2. Letter of kabikha, TR not preserved.
|
ü
|
|
Dhamrai
|
Gangutia
|
ü
|
|
|
ü
|
ü
|
|
1. Non-compliance of Fixed Assets Reg.
|
|
|
Dhamrai
|
Chuhati
|
ü
|
|
|
ü
|
ü
|
|
1. Non-compliance of Fixed Assets Reg.
2. non-compliance regarding birth reg.
|
ü
|
|
Dhamrai
|
Damrai
|
ü
|
|
|
ü
|
ü
|
|
1. Non-compliance of Fixed Assets Reg.
|
|
|
Dhamrai
|
Nannar
|
|
|
|
ü
|
ü
|
|
1. Non-compliance of Fixed Assets Reg.
2. Advance paid against project.
3. Documentation not mentioned
regarding 1% project.
|
|
|
Dhamrai
|
Baishkanda
|
ü
|
|
|
ü
|
|
ü
|
1. Non-compliance of Fixed Assets Reg.
2. Letter of kabikha, TR not preserved.
|
|
|
Dhamrai
|
Balia
|
ü
|
|
|
ü
|
|
ü
|
1. Non-compliance of Fixed Assets Reg.
2. Letter of kabikha, TR not preserved.
|
|
|
Dhamrai
|
Vararia
|
ü
|
|
|
ü
|
ü
|
ü
|
1. Non-compliance of Fixed Assets Reg.
2. Letter of kabikha, TR not preserved.
|
|
|
Dhamrai
|
Zadabpur
|
ü
|
|
|
ü
|
ü
|
ü
|
1. Non-compliance of Fixed Assets Reg.
|
|
|
Dhamrai
|
Ruail
|
|
|
|
ü
|
ü
|
ü
|
1. Non-compliance of Fixed Assets Reg.
|
|
|
Dhamrai
|
Soapur
|
|
|
|
ü
|
ü
|
ü
|
1. Non-compliance of Fixed Assets Reg.
2. Non-compliance regarding tread
license income.
|
|
|
Dhamrai
|
Sotipara
|
ü
|
|
|
ü
|
ü
|
|
1. Non-compliance of Fixed Assets Reg.
|
|
|
Dhamrai
|
Sanura
|
|
|
|
ü
|
ü
|
ü
|
1. Non-compliance of Fixed Assets Reg.
2. Advance paid against project.
|
|
|
Dhamrai
|
Sumbag
|
ü
|
|
|
ü
|
ü
|
|
1. Non-compliance of Fixed Assets Reg.
2. Letter of kabikha, TR not preserved.
|
|
|
Dohar
|
Kosomhati
|
|
|
|
ü
|
|
|
1. Non-compliance of Fixed Assets Reg.
2. Letter of kabikha, TR not preserved.
3. Project not implemented up to audit
period
4. 30% women are not involvedwith
project selection.
|
|
|
Dohar
|
Noyabari
|
|
|
|
ü
|
ü
|
|
1. Non-compliance of Fixed Assets Reg.
2. Letter of kabikha, TR not preserved.
3. 30% women are not involved with
project selection.
|
|
|
Dohar
|
Narisha
|
|
|
|
ü
|
|
|
1. Non-compliance of Fixed Assets Reg.
2. Project file not found (1%)
|
|
|
Dohar
|
Moksedpur
|
|
|
|
ü
|
ü
|
|
1. Non-compliance of Fixed Assets Reg.
2. Letter of kabikha, TR not preserved.
3. no bank A/C for 1%.
|
|
|
Dohar
|
Mahmodpur
|
|
|
|
ü
|
|
|
1. Non-compliance of Fixed Assets Reg.
2. Cash book not updated (2013-14)
|
|
|
Dohar
|
Raipara
|
|
|
|
|
ü
|
|
1. Non-compliance of Fixed Assets Reg.
2. Letter of kabikha, TR not preserved.
3. 30% women are not involved with
project selection.
|
ü
|
|
Dohar
|
Sotarpara
|
|
|
|
ü
|
ü
|
|
1. Non-compliance of Fixed Assets Reg.
2. Letter of kabikha, TR not preserved.
3. 30% women are not involved with
project selection.
|
|
|
Keraniganj
|
Aganagar
|
|
|
|
ü
|
|
|
1. Non-compliance of Fixed Assets Reg.
|
ü
|
|
Keraniganj
|
Kolatia
|
|
|
|
ü
|
|
|
1. Non-compliance of Fixed Assets Reg.
|
|
|
Keraniganj
|
Kalindi
|
|
|
|
ü
|
|
|
1. Non-compliance of Fixed Assets Reg.
|
|
|
Keraniganj
|
Kunda
|
|
|
|
ü
|
|
|
1. Non-compliance of Fixed Assets Reg.
2. Non-compliance regarding birth reg.
3. Voucher not found regarding own fund
|
|
|
Keraniganj
|
Zinzira
|
|
|
|
ü
|
|
|
1. Non-compliance of Fixed Assets Reg.
|
|
|
Keraniganj
|
Taranagar
|
|
|
|
ü
|
|
|
1. Non-compliance of Fixed Assets Reg.
|
|
|
Keraniganj
|
Tegoria
|
|
|
|
ü
|
|
ü
|
1. Non-compliance of Fixed Assets Reg.
2. Non-compliance regarding birth reg.
|
|
|
Keraniganj
|
Basta
|
|
|
|
ü
|
|
|
1. Non-compliance of Fixed Assets Reg.
2. Project file not found regarding 1%.
|
|
|
Keraniganj
|
Ruhitpur
|
|
|
|
|
|
|
1. Non-compliance of Fixed Assets Reg.
2. Project file not found regarding 1%.
3. Voucher not found regarding own fund
|
|
|
Keraniganj
|
Shuvadda
|
|
|
|
ü
|
|
|
1. Non-compliance of Fixed Assets Reg.
2. Letter of kabikha, TR, VGD, VGF not
preserved.
|
ü
|
|
Keraniganj
|
Shakta
|
ü
|
|
|
|
|
|
1. Non-compliance of Fixed Assets Reg.
2. Project file not found regarding 1%.
|
|
|
Keraniganj
|
Hazaratpur
|
|
|
|
ü
|
|
|
1. Non-compliance of Fixed Assets Reg.
2. Non-compliance and Project file not
found regarding 1%.
3. Voucher not found regarding own fund
|
|
|
Nawabganj
|
Agla
|
ü
|
|
|
ü
|
|
ü
|
1. Non-compliance of Fixed Assets Reg.
|
|
|
Nawabganj
|
Kalakopa
|
ü
|
|
|
ü
|
|
ü
|
1. Non-compliance of Fixed Assets Reg.
|
|
|
Nawabganj
|
Koilyle
|
ü
|
|
|
ü
|
|
|
1. Non-compliance of Fixed Assets Reg.
|
|
|
Nawabganj
|
Galimpur
|
ü
|
|
|
ü
|
|
ü
|
1. Non-compliance of Fixed Assets Reg.
|
|
|
Nawabganj
|
Churain
|
|
|
|
ü
|
|
|
1. Non-compliance of Fixed Assets Reg.
|
|
|
Nawabganj
|
Joykrishnapur
|
ü
|
|
|
ü
|
ü
|
|
1. Non-compliance of Fixed Assets Reg.
|
ü
|
|
Nawabganj
|
Noyonsree
|
ü
|
|
|
ü
|
ü
|
|
1. Non-compliance of Fixed Assets Reg.
|
|
|
Nawabganj
|
Boxnagar
|
ü
|
|
|
ü
|
|
ü
|
1. Non-compliance of Fixed Assets Reg.
|
|
|
Nawabganj
|
Boruakhali
|
|
|
|
ü
|
ü
|
|
1. Non-compliance of Fixed Assets Reg.
|
ü
|
|
Nawabganj
|
Bandura
|
ü
|
|
|
ü
|
ü
|
|
1. Non-compliance of Fixed Assets Reg.
|
|
|
Nawabganj
|
Bagra
|
ü
|
ü
|
|
ü
|
|
|
1. Non-compliance of Fixed Assets Reg.
|
|
|
Nawabganj
|
Jontrail
|
ü
|
ü
|
|
ü
|
|
|
1. Non-compliance of Fixed Assets Reg.
|
|
|
Nawabganj
|
Shikaripara
|
ü
|
|
|
ü
|
ü
|
|
1. Non-compliance of Fixed Assets Reg.
|
|
|
Nawabganj
|
Sholla
|
ü
|
|
|
ü
|
ü
|
|
1. Non-compliance of Fixed Assets Reg.
|
|
|
Savar
|
Aminbazar
|
|
|
|
ü
|
|
ü
|
1. Non-compliance of Fixed Assets Reg.
|
|
|
Savar
|
Ashulia
|
|
|
|
ü
|
|
|
1. Non-compliance of Fixed Assets Reg.
2. Cash book not updated (2013-14)
|
|
|
Savar
|
Yearpur
|
|
|
|
ü
|
|
|
1. Non-compliance of Fixed Assets Reg.
2. Cash book not updated (2013-14)
|
|
|
Savar
|
Kaundia
|
|
ü
|
|
|
|
|
1. Non-compliance of Fixed Assets Reg.
2. Cash book not updated (2013-14)
3. 30% women are not involved with
project selection and SSC
|
|
|
Savar
|
Tetuljhora
|
|
|
|
|
|
|
1. Non-compliance of Fixed Assets Reg.
2. Cash book not updated (2013-14)
3.Non-compliance regarding cheque issue
reg.
|
|
|
Savar
|
Dhamsona
|
|
|
|
ü
|
|
|
1. Non-compliance of Fixed Assets Reg.
2. Cash book not updated (2013-14)
|
|
|
Savar
|
Pathalia
|
|
ü
|
|
ü
|
ü
|
|
1. Non-compliance of Fixed Assets Reg.
|
|
|
Savar
|
Bongaon
|
|
|
|
ü
|
ü
|
ü
|
1. Non-compliance of Fixed Assets Reg.
|
|
|
Savar
|
Birulia
|
|
|
|
ü
|
ü
|
ü
|
1. Non-compliance of Fixed Assets Reg.
|
ü
|
|
Savar
|
Vakurta
|
|
|
|
ü
|
|
|
1. Non-compliance of Fixed Assets Reg.
|
|
|
Savar
|
Shimulia
|
|
|
|
ü
|
ü
|
ü
|
1. Non-compliance of Fixed Assets Reg.
2. Advance paid against project.
|
|
|
Savar
|
Savar
|
|
|
|
ü
|
ü
|
|
1. Non-compliance of Fixed Assets Reg.
|
|
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