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Supplementary paras to the Inspection Report on Statement of Expenditure (M )IL
verification of World Bank Assisted Maharashtra Rural Water Suppll      arn
Environmental Sanitation Project - Jalswarajya II for the year 2015-16 in respect 4o
Reform  Support and Project Monitoring Unit (RSPMIU), Water Suppori irld
Sanitation Organisation (WSSO), MEETRA, Divisional Coi aissioner,. Puik
Nashik, Konkan Divisions and remittances in respect of Maharashtira Jer n
Pradhikaran (MJP).
In continuation of the Inspection Report issued on 031012016. in respecl of' S
Jalswarajya i Project for RSPMU, WSSO, MEETRA. Divisional Conimissioners. P,
Nashik, Konkan Divisions and remittances in respect of' NIJP for the year 2015 1 6
verified with respect to the vouchers and the related records on 14/10/2016 and 15/10 '0 i
by Smt. Uma Murthy, Assistant Audit Officer, Smt. M.R_ Vijapure. Supervisor and (
A.A. Shaikh, Senior Auditor under the supervision of Smt. R. R. Pillai, Audit Officcr
the following remarks are offered:
Part II : Current Audit
Part II B : Other Irregularities
Para 2 : Difference in expenditure shown in SOE and actual expenditure
by RSPMU
On scrutiny of the detailed bills along with the SOE tor the month of Jul7
was noticed that
(i)   Rs. 12,02,925 was shown as payment made to KP)MG. However. p
of Rs. 8,66,400 only was actually made to KPMG and Rs. 3.36,525 was made on irain
(ii)  Though expenditure of Rs. 45.601 was incurred on Travelling ind
allowances, the same was shown as NIL in the SOE.
(iii)  As against the Office ExpenditLUre of Rs. 19.26.724. c,\pcii,li
Rs. 13,25,296 only was shown in the SOE.
On the omissions being pointed out in audit, the Finance Controller. RSP\l
that necessary changes were made.
Para 3 : Irregular payment of mobile allowance to official on long lea% e - Rs. 750
Government of Maharashtra (GoM), Water Supply and Sanitation Depan
(WSSD) vide GR dated 27/10/2014 had sanctioned payment of mobile bills f'or eniplo\
who were frequently on tour on official duty. so as to enable the ofice to conneu '
them in case of emergency.


Scrutiny of records revealed that mobile payments w ere nde to all the
members including typist, stenographers, data entry operators etc. 1or tile period 1romi I nlI
October 2014 to November 2015, as detailed below:
Sr.   Period                        Amount
No.                                In__11 Rues  _
1   October 2014 to January 2015   34,950
2   February 2015                  21,538
3   March 2015                     22,900
4   April 2015    _
5   May 2015                       21,700
6   June 2015                 1-2.5
7   July 2015                      20,550
8   August2015                    24,397
9   September 2015                 22,550
10  October 2015                   24,817
2 November201550
Total    2,60,152
Scrutiny of the relevant records revealed that Mr. Vikas DagZdL Jadlu% 1'con
paid mobile allowance of Rs. 750 (Rs. 250 per month as per GR) for the montli oi Jl
August and November 2015 even though he was not present in office for a singic di
during this period. In this connection, the department was asked to sta'e whether iij-1.
allowance was paid to other employees after verifying the attendance sheet:
In reply to the audit remarks, the Financial Controller. RSI'Mt stated that thc :
has been noted and that it was allowed also when on leave except on lont leave.
The amount may be recovered from the official and credited to Governmeinw
account.
Para 4 : Outstanding advances, Non-production of vouchers
- Rs. 14.19 lakh
Scrutiny of records revealed that the advances were given during the pciM1
01.04.2015 to 31.03.2016 for various purposes viz. Advance for workshop, Tour. Train
at Hyderabad and YASHADA, Pune, Petrol. A.C. etc. In this connzction. follnm.lk
observations were made :
(i)   Amount of Rs .16,63,779 was disbursed as advances to the various olieiI
out of which advances of Rs. 2,44,773 only were adjusted and balance advances
Rs. 14,19,906 were still pending for adjustment.
(ii)  Out of these advances, Rs. 7,00.000 given to Shri 'ra%in Nakida
14.08.2014 for the purpose of workshop was still not adjusted and vouchers wec n.
shown to audit.


iii)  It was noticed that tour advances of Rs. 1.08,000 .paid to v.irious W
were pending for adjustment. As per provisions contained in the Bombay Finnial Ri
1959, the tour advances should be adjusted within one month from the date of rceiW  W
advance, or other wise it should be recovered In lump sum with penal interest at the rat w
18 percent. Reasons for not adjusting the advances for such long period and nul takin
action for recovering the same with penal interest were called for in audit.
(iv) Advance of Rs. 4,27,000 was given to the Principal. NGI(1 I r;inia
Programme at Hyderabad on 21L2.2016, but no vouchers IOr the same or adjustment In'u
was shown to audit.
(v) Audit could not verify the actual expenditure made against the ad\ anc
paid for various purposes amounting to Rs. 14,19.906.
In reply to the audit remarks, the Financial Controller stated that advances tken i
the concerned staff would be verified and either recouped or vouchers would be suM1mitted
Para 5 : Non-production of vouchers for Rs. 1.42 lakh, Non-crediting,of
interest received from bank to Government account - Rs. 60,428
Scrutiny of records in respect of Divisional Commissioner. Nashik Reuil \
revealed the following
(i)   The SoE i.e. Consolidated Trial Balance from April 2015 to March 2o I
Jalswarajya II Programme, shoved that expenditure of Rs. 1,42,324 i.e.  l1a\
Allowances of Rs. 92,447, TA and other allowances of Rs. 7.977 and vehicle expen
Rs. 41,900 was incurred in the month of October 2015.1 lowever. it was noticcd 0:i
expendituie of Rs. 1,42,324 was not shown in the Cash book. Also the \ouches 11
expenditure Rs. 1,42,324 were not produced to audit.
(ii)  As per circular No. JaSwaKa-2/0815.1Pra Kra 55/Lesha/Papi- 11  oc
31.08.2016 issued by the WS&SD. RSPMU. all the implementing agencies were iS1tr1%,..
to credit the amount of interest received from bank accounts into Government accounT
was also noticed that the interest of Rs. 26,446 and Rs. 33.982 paid by the 1ank in l
month of June 2015 and December 2015 respectively should have to be credited in h,
Government Account by challan. but it was still lying in the bank account.
In reply to the audit remarks. the Deputy Commissioner. Oo [lie I h1
Commissioner, Nashik stated that (i) information would be obtained from RS1lI -  .
shown to audit and (ii) the interest accrued would be credited under intimation to audit,


STATEMENT OF EXPENDITURE VERIFIED AND OBJECTED IN RESPECT OF
JALSWARAJYA PROJECT 1I
Name of          As per SOE Amt. verified by  Amount        Para No
implementing                LAP               objected
agency
RSPMU             47975427         462,96,269      1679158      3,4
WSSO              38677134          38677134
MEETRA             2156320           2156320
GSDA               2642320           2642320
THANE               133615            133615
SINDHUDURG           53338             53338
RAIGAD              123840            1238401
RATNAGIRI                0                 0
PUNE               2651168           2651168
SATARA             1972409           1972409
SANGALI             119400             79600        39,800       1
SOLAPUR             186142            186142
KOLHAPUR             47818             47818
JALGAON            1621873           1621873
AHMEDNAGAR         1618158           1618158
DHULE               115778            115778
NANDYRBAR           112800            112800
NASIK               124983            124983
Div. Co.Konkan      866072            866072
Div.Com.Pune       1728565           1728565
Div. Com Nashik     326080            326080       1142,324      5
Dy.Co.,KONKAN       324902            324902
DY.CO. PUNE         309778            309778                .
DY.CO.NASHIK        287555           2,87,555            0
104175475         102456517      18,61,282
AuditOfficer/SOE/Jalswarajyall


DETAILS OF AMOUNT OBJECTED FOR THE YEAR 2015-16
Name of the agency       Expenditure Expenditure verified  Expenditure  Para No
as per SOE                    objected
Sr. Geologist,SANGALI       1,19,400            79,600        39,800       1
Div. Com Nashik              326080            326080       1,42,324       5
RSPMU                      47975427         4,62,96,269    16,79,158     3,4
TOTAL                              18,611282
Audit0fficer/SOE/Jalswarajyall


Details of outstanding paras from the previous Inspection Report
No. of     Paras closed during                        Details of
No.aof                        Amount         Paras    reaie
Year        utstparas  the current audit and  allowed   retained
ousnding  Amount                                     para
& pending
Para 3-
201415     1(4)       Paral- RSPMU          2,86,16,413  RSPMU     13,000
Para 4-
Para 2-RSPMU         1,62,34,615  RSPM,AU  21,69,527
Para 5-
Para 6-Sr.Geo,Pune        32,000  RSPMU      15,000
Para 7-
Sr.Geo,Jalgaon            29,633
TOTAL                 4,49,12,661         21,97,527
AuditOffiecr/SO E/Jaiswi rajyall