fraf wriftur fa*T-4r fkur -Jr 32'X'7g 1 ) 1 q- wrir tr …[email protected] , carnsingh@gmailcom LAKHISARAI 36 A. K. Salampuria & Associates 1st Floor, Above Mica Sales,

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S. No.

Firm Name Address of Firm District

1 2 3 4

1 G.K. Sureka & Co.

2nd Floor, Nathani Market, Sutapatti, Muzaffarpur, Bihar-842001. 9835290195, 8002223631 [email protected] , [email protected]

EAST CHAMPARAN

2 R.N. Mishra & Co.

507, Varma Centre, Boring Road Crossing, Patna-800001. 0612-2541049, 2541109 [email protected]

MADHUBANI

3 R.N. Singh & Co. 208, Hem Plaza, Frazer Road, Patna-800001. 9431019502 chanakya©leomanagement. in

MUZAFFARPUR

4 Amitabh Chandra & Co.

Flat No-404, Pratima Pushpa Apartment, West Patel Nagar, Patna-800023. 9934953264 [email protected]

SAMASTIPUR

5 Sachidanand Choudhary & Co.

401, Rajendra Enclave, Behind Shashi Complex, Exhibition Road, Patna-800001. 9905488921, 9472284326 [email protected]

GAYA

Letter No-139 A 'iRT 3ir4ZW CA (0.0rive)

S. No. Firm Name Address of Firm District

1 2 3 4

6 Chanakya Ashok & Co .

409-502, Hem Plaza, Frazer Road, Patna-800001. 7256864754 [email protected] , [email protected]

DARBHANGA

7 M.K. Singh & Co.

170/12A, North Anandpuri, Behind Bihar Rajya Jal Parishad Office, West Boring Canal Road, Patna-800001. 9771421521 casinghmk©gmailcom

SARAN

8 Shamse Rub & Associates

103, Sanyal Enclave, BudhMarg, Behind Anmol Pal Hotel, Patna-800001. 9471403786 [email protected] , [email protected]

PATNA

9 V. Rohatgi & co

317, Ashok Place, Exhibition Road, Patna-800001. 9334101102, 9431034892 [email protected]

WEST CHAMPARAN

10 Sanjeev Shankar Urmila& Co.

1st Floor, Pushpanjali Market, Near Thakur Bari Road, Kadamkuan, Patna-800003. 9835245128, 0612-2682834 [email protected]

SIWAN

11 Daruka & Co

G-2, Trippti Complex, Opposite, Vatsalya Nursing Home, Khemnichak, Bhagalpur, 812001. 9431214974 [email protected]

VAISHALI

12 Kumar Kishor& Chandra

Flat No.- 301, SidhivinayakAppartment, PS-Danapur, Plot No-1403, Near Sainik Colony, 'T Point of Cola Road, Patna-801503. 0612-2521042, 9873287582 [email protected]

SITAMARHI

13 Dinesh K Yadav& Associates

M-4, Narayan Place, Behind Punjab & Sind Bank, 42, Fraser Road, Patna-800001. 9835493272, 9334328354, 0612-2230120 [email protected]

NALANDA

14 R.M. Associates

401, City Heart Appartment, BudhMarg, Patna-800001. 8986271534, 7070762331 [email protected] , [email protected]

PURNIA

Letter No-139 A 31TaZ7 CA (D.Drive)

S. No.


1 2 3 4

15 Jaiswal Brajesh & Co.

Shop No.5, Dukhan Ram Plaza, Exhibition Road, Patna-800001. 9451100277, 7301462816 [email protected] , [email protected]

ROHTAS

16 K. Hariji & Co.

Ashoka Palace, Room No-214B, Exhibition Road, Patna. 9334126304 [email protected]

BHAGALPUR

17 Mukesh Seema & Associates

Krishna Kanhaiya Complex, 1st Floor, Marwari Tola Lane, Bhagalpur-812002. 9431213973, 8873291009 [email protected] , [email protected]

KATIHAR

18 NR Baid& Co.

213, 2nd Floor, Ashiana Tower, Exhibition Road, Patna-800001. 9334257406 [email protected]

GOPALGANJ

19 Roy Ghosh& Associates

C/o HemantaChakrabarty, RenukaSadan, 5/1/A Shivpuri, Near A.N. College, Patna-800023. 9830237383 [email protected] , [email protected] , [email protected]

BEGUSARAI

20 R. DE & Associates

Ashiana Plaza, R.B. Sahay Road, KachahariChowk, Bhagalpur, bihar-812001. 9431609667 [email protected]

BHOJPUR

21 S.K.Bats& Co

104, Sundram Enclave, KitabBhawan Lane, North SK Puri, Boring Road, Patna-800013. 9431879736 [email protected]

ARARIA

22 H.N.M & Associates

2nd Floor, SBI Building, Kankarbagh, Main Road, Patna-800020. 0612-2366556, 3215452, 9801502712 [email protected] , [email protected]

AURANGABAD

23 Thakur Vaidyanath Aiyar& Co.

14, Adharsh Colony, Kidwaipuri, Patna-800001. 9835218770 [email protected]

NAWADA

Letter No-139 A pee 3r1 CA (D.Drive)

S. No.


1 2 3 4

24 H S Parmar & Co.

Shop No.4, Dev Bhawan, Mithapur, Khagaul Road, Patna-800001. 9334179465 [email protected] , [email protected]

BANKA

25 KRA & Co. C/o Kiran Prakshan, NayaTola, Patna, 800001. 9958533797, 0612-2530030 [email protected]

SUPAUL

26 Laxmi Tripti & Associates

C/o Vijay Kumar Gupta, PO-Giriyak Bazar, Nalanda (Bihar)-803109. 9693197500 [email protected]

MADHEPURA

27 AK Mishra & Associates

103, Vishnu Palace, East Boring Canal Road, Patna-800001. 0612-2525256, 9431033434, 9934716672 [email protected]

JAMUI

28 Chamaria & co

ShershahRauza Road, Sasaram, Bihar-821115. 9431028035 [email protected] , [email protected]

SAHARSA

29 Suman Jejani & Associates

Room No.302B, 3rd Floor, Bhuwaneshwar Plaza, Near Hindustan Press, New Market, Patna-800001. 9973032827, 9431736555 [email protected] , [email protected]

KAIMUR(BHABU A)

30 Bipin Vivek & Associates

204, BrindavanKunj, in Hotel Sharvan Building, Exhibition Road, Patna-800001. 9334112369, 7903283113 [email protected]

BUXAR

31 Thakur Bhuwanesh & Associates

7, Commerical Building, Ground Floor, SrikrishnaPuri, Boring Road, Patna-800001. 9334511111, 0612-2541729 [email protected] , [email protected] , [email protected]

KHAGARIA

32 K K Chenani & Associates

C/o Jamuna Vastralaya, New Market, Suraiyagunj, Muzaffarpur-842001. 7439222236 [email protected] , [email protected]

KISHANGANJ

Letter No-139 A u'"-RT 3fr CA (D.Drive)

S. No.


1 2 3 4

33 Gupta Subhash Kumar & Co.

208, Pandey Mall (Vishal Mega Mart) in front of Radio Station, Frazer Road, Patna-800001. 9334129575, 8252805240 [email protected]

MUNGER

34 Khetan Rajesh Kumar & Co.

203 & 306, dharshila Complex, South Gandhi Maidan, Patna-800001. 9431035015 [email protected]

JEHANABAD

35 Burman Singh & Associates

C/o Sushi! Kumar, Simra, Sitamarhi, Bihar-843301. 06226-255973, 9831531666 [email protected] , carnsingh@gmailcom

LAKHISARAI

36 A. K. Salampuria & Associates

1st Floor, Above Mica Sales, Near Chankya Cinema, Exhibition Road, Patna-800001. 9835224585 [email protected]

ARWAL

37 P. Jyoti & Co.

6/7, 1st Floor, Dukhan Ram Plaza, Exhibition Road, Patna-800001. 9431245241 [email protected]

SHEIKHPURA

38 CSG & Associates

C/o Jai Chandika Pharma, Vasnt Market, Moolchand Marg, Samastipur, Bihar-848101. 8002404843, 9868320749 shailendrajhafca@gmailcom

SHEOHAR

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INDICATIVE CHECK LIST FOR AUDIT OF MGNREGA ACCOUNTof cS

S. No. Area of Checking

Status & quality of

Maintenance

Extent of Checking

Auditors 'Suggestion

1 Did the GP provide all books of accounts and records for audit?

2 Do the muster rolls tally with the wages paid ?

3 Do other payments tally with vouchers/bills ?

4 Whether drawl of money or payments made without proper vouchers or bills has been noticed?

5 Does the bank/PO pass Book balance reconcile with cash book of GP account?

6 Whether expenditure has been incurred for the purposes intended for ?

7 Whether expenditure incurred by the GP has been correctly classified and is admissible in accordance with Operational Guidelines and Instructions ?

8 Weather any defalcation or misappropriation of funds has been notice ?

9 Whether the shelf of projects have been indentified in the Gramasabha ?

10 Whether all the works taken up are part of the annual work plan approved by the DPC and covered by administrative sanction ?

11 Were the procurement procedure prescribed by the State government adhered to by the GP while making procurement ?

GRAM PANCHAYAT (GP)

Is proper record maintained of the job cards issued ? Whether the demand for work is registered and dated receipts given ? Has necessary action been taken on the wrong or lost cheques issued, if any ? Whether all vouchers and receipts are authorized by GP President and secretary ? Whether the assets created find place in the asset register of the Panchayat and MGNREGA ? Does the GP make timely date entry in MGNREGA soft ?

12

13

14

15

16

17

Name of the GD:

1319ck

District and State

Date visited

1) I/ We------------visited-----GP of---------block in district on (Date) and inspected the books

of accounts and other registers in presence of (Give names of officials present)

2) To the best of information made available and according to the records given to us, it is certified,

that the Cash book and receipt and payment statement, except the following transactions, are

supported by proper vouchers, bills and muster rolls. Entries that are not supported by

appropriate vouchers/Bills/ Musters are as given in the following table:

s. No. Date of Entry Voucher No. Account Head Amount Auditors, Remarks

3) The cash book and bank/ post office reconciliation statement as at the end of FY---- are in order/

not in order. (In case these are not in order, details with suggestions for corrective action may be

provided).

4) The status of the registers maintained by the GPs are as under:

Register Quality of maintenance Remarks

Excellent Good Poor

5) The internal control procedures are adequate/ not adequate. (In case these are found to be not

adequate, suggestions for improving these may be given).

6) It is also certified that the GP has maintained/ not maintained the 60:40 wage material ratio at

the GP level. (In case of violation of 60:40 ratio, the exact ratio may be given)

7) It is certified that the GP has utilized the MGNREGA funds only for permissible purposes. Or The

GP has incurred following expenditure that is not permitted under the Operational Guidelines for

MGNREGA

S. No. Name of Work

Expenditure incurred

Remarks

Sd/-

(AUDITORS' SIGNATURE)

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Letter No- CA SITrff CritEraW (D.Drive)

MGNREGA AUDIT

MANAGEMENT REPORT CHECK LIST TO BE SUBMITTED BY AUDITORS

Annexure-2 (For BLOCKS/ GRAM PANCHAYATS and other Pro ..., am Ima lem n

S.No AREA OF CHECKING Status & Quality of Maintenance

Extent of Checking Auditors' Suggestion

1) CHECKING OF PROGRAMME EXPENDITURE/ OPERATION Whether the shelf of projects have been identified in the Gram sabha?

ii Whether all the works taken up are part of the annual work plan approved by the DPC and covered by Administrative Sanction?

iii Whether expenditure has been incurred for the purpose intended for?

iv Whether expenditure incurred by the GP has been correctly classified and is admissible in accordance with Operational Guideline and instructions?

v Whether the demand for the work is registered and dated receipts given?

vi Is proper record i.e. Job Card, register etc. maintained of the job cards issued?

vii Do the muster rolls tally with the wages paid?

viii Whether all vouchers and receipts are authorized by GP President and Secretary?

ix Whether Material Wages Ratios are being maintained?

2) PROCUREMENT

i Were the procurement procedure prescribed by the State government adhered to by the GP while making procurement?

3) MIS

i Does the GP Make timely data entry in MGNREGA soft? Mention reasons for delay if any obsereved during the audit.

ii Do records in MIS match with Cash book and other records of accounts? Point out the difference noticed & reasons given?

iii What was the gap between MIS and accounts observed during Audi?

4) OTHERS

i Old Unadjusted Advances

ii Old Cheque-in-transit/ Fund-in-Transit

iii

Auditor should pay special attention towards amount shown as Cheque-in-Transit and Fund-in-Transit and reasons for appearance of these in the books of accounts to be mentioned in Audit reports.

iv Transfer of Amount of SGRY/ Food for work

v Have Unauthorized cutting overwriting modification in the Muster Roll, Register book and other records been observed during the audit?

vi Others

Sd/-

(AUDITORS SIGNATURE)

DRDA AUDIT 2016-2017 cuid-ilui ard---RT faaTiwr, Li ca-i 1

MGNREGA AUDIT

MANAGEMENT REPORT CHECK LIST TO BE SUBMITTED BY AUDITORS

Annexure-1 (Common for DRDA/ BLOCKS/ GRAM PANCHAYATS

S.No AREA OF CHECKING Status & Quality of Maintenance

Extent of Checking Auditors' Suggestion

1) BOOKS OF ACCOUNT

i Did the DRDA/BLOCK/GP maintain all books of accounts as required

ii Did the DRDA/BLOCK/GP maintain all books of accounts

iii Books of Accounts being verified:

iii a Cash Book

iii b Bank Book

iii c Ledgers

iii d Vouchers

iii e Reciept and payment statement

iii f Advance Register

iii g Cheque Issue Register

iii h Assesr Register

iv Whether books of accounts are upto date

v Whether Opening and Closing Balance of the Reciept and Payents Accounts tallies with that of Cash Book and Previous Audit Reports?

vi

Whether Opening balance other than Cash & Bank adopted from the previous year accounts/ Balance sheet tallies with Closing balance of the last year audited accounts

vii Do other payments tally with vouchers/ bill?

viii Whether drawl of money or payments made without proper vouchers or bills has been noticed?

ix Whether all payments to the implementing Agencies is shown as advance pending adjustment?

x Have Unauthorized cutting overwriting modification in the Cash Book and other records been observed during the audit?

xi Whether any deflaction or misappropriation of funds has been observed during the audit?

2) UTILISATION OF FUND

i Whether fund has been used for the purposes for which they have been received?

ii Whether there is no case of diversion of funds from one scheme to other Central Scheme of State funded Scheme

iii Whether there is more than one Bank Account for each Scheme?

iv Whether Minus balnce exist at any stage during the year?

v Whether any funds of the scheme are placed in the Fixed Deposit or Current Account?

vi Whether scheme funds are being kept in more than one bank account?

vii Whether scheme funds are not being kept in the State Treasury?

viii Whether interest earned has been added to the scheme fund and used specially for the program purpose?

ix Whether the agency has any separate account for interest money? If so, give the details.

x Whether State share for the year has been received during the year within stipulated time?

xi Whether the agency has purchased any assets during the previous year ie; The account of which is under audit

xii Whether assets Register has been maintained regulary?

xiii Whether all Recipts / Refunds has been correctly accounted for and remitted into the Bank Account of the respective scheme?

xiv

Whether the agency is getting Utilisation Certificate from the institution and other executing agency through whom Grant/ Subsidies has been expanded.

3) CHECKING OF BANK RECONCILIATION STATEMENTS

i Whether Bank Reconciliation has been done regulary. If not give the details of the accounts of which the banck reconciliation has not been done?

ii Cheque issued but not presented for payment and becae stale on the reporting date.

iii Have steps been taken to reverse stale cheques appearing in the books of accounts?

iv Amount shown as withdrawn from the bank as per bank passbook without being entered in the Cash book.

v Have steps been taken to locate persons/ body to whom cheques issued without proper accounting entries in the books of accounts?

vi Whether accounting entries were made in repect of amount debited/ credited by bank for Bank Charges and Bank interest.

vii Any other old differences appearing in the BRS

viii.. Has necessary action been taken on the wrong or

lost cheques issued, if any?

ix Has Balance Confirmation Certificates been issued by the Bank to DRDA/BLOCK/GP and the same is kept on record?

3a CHECKING PF POST OFFICE RECONCILIATION

i Checking of Balance at Post Office

ii Has Balance Confirmation Certificates been issued by the Post Office to DRDA/BLOCK/GP and the same is kept on record?

iii Accounting of Amount of interest provided by the Post Office to deposited amount

iv Number of Accounts transferred from Post Office

1 1

COMPLIANCE TO AUDIT REPORTS

i Whether DRDA/BLOCKS/GP provided compliance report/s for compliance of previous audit report/s as under:-

ii Adjustment of Old Advances

iii Adjustment of Cheque-in-transit/fund-in-transit

iv Adjustment of negative balance shown in Audit reports

v

Adjustment regarding Bank Reconciliation Statements:- Reversal entries of State cheques Accounting entries of Stale cheques issued and withdrawn from bank without being entered in the books of accounts. According entries for Bank Charges & Bank interect

vi Others

Sd/-

(AUDITORS SIGNATURE)

Documents

fraf wriftur fa*T-4r fkur -Jr 32'X'7g 1 ) 1 q- wrir tr …[email protected] , carnsingh@gmailcom LAKHISARAI 36 A. K. Salampuria & Associates 1st Floor, Above Mica Sales,