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 ü  It was observed from Scheme List, Bank Statement, Estimate, Cheque Muri and Bill/Vouchers that the UP authority withdrawn money from Project Account amounting TK 1,02,00,962.00 for implementing various schemes .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 ü  Project money withdrawn without execution of works/schemes.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----).