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IMPORTANT CIRCULAR
Fax/Speed post
NO. IA/II/025/AAC
O/o PCDA(WC)
Chandigarh
Dated:- /05/2015
To
Sub:
Ref:
Annual Audit Certificate for the year 2014-2015.
HQrs office letter no.AT/XII/12016/ATR/AAC/Vol-XXIII dt.15th April 2015.
********
In continuation to this office letter of even no. dt.08.05.2015, all the Sub offices/Sections
in Main office (Local) are impressed upon to submit the AAC report in time.
The main AAC for the year 2014-2015, has to reach this office on or before 10/06/2015,
positively and further the follow up reports for Sep, Dec and March, may be submitted by 10th Oct,
1st Jan and 5th April respectively. Further, the following points may also be noted for strict
compliance while forwarding the Main AAC and the Follow up reports every quarter.
1) The Reports may be submitted in proper performa as it is seen from the reports received
from different offices that each office is sending the same in different performa.
2) All the performa are being uploaded in the PCDA (WC) Chd web site under IA Sec.
3) The report should be based on the Main AAC submitted and no fresh items should be
included without proper justification in any in the follow up reports.
4) The report may be forwarded through mail to IA Section – either to CGDA Mail server
(Zimbra) to “pcdawc-ia” or [email protected] in addition to the hard copy.
5) The report forwarded through mail should be in ms-word document form or in excel
form and not scanned copy. The forwarding memo may be scanned and mailed.
The receipt of this letter may be sent through CGDA Mail server (Zimbra) to “pcdawc-ia”
or [email protected]
GO(IA)
Pr.CDA (WC) CHANDIGARH
APPENDIX – 'A'
STATEMENT SHOWING COMPARATIVE POSITION OF VARIOUS ANNEXURES/STATEMENTS REFLECTED IN AAC 2013-14
SL.
NO.
ANNEXURE
/STATEMENT
SUBJECT OF ITEMS
Items showing the expenditure exceeding Rs. 50000/- in each case
in respect of which sanction of Govt. of India is still awaited.
Important cases of incomplete maintenance/non maintenance/non production of store
accounts noticed during the year requiring regularisation/Condonation under Govt. orders.
Statement showing few important cases of financial and procedural irregularities.
1
Annexure -I
2
Annexure-II
3
Annexure-III
4
Annexure - 1V
5
Statement- 1A
Important cases indicating defective planning and implementation
of project etc involving significant investment
Non maintenance of accounts.
6
Statement-1B
Improper maintenance of accounts.
7
Statement-1C
Non production of accounts.
8
Statement-2
Stock verification of Ord/Vehicles Depots. ASC, Medical ESD etc.
9
Statement-3
Non linking of CRV’s.
10
Statement-4A
Vouchers in r/o which credits are not traceable in consignee’s
ledger below Rs. 5000/- (other than imported stores).
11
Statement-4B
12
Statement-4C
13
Statement-5A
Vouchers in r/o which credits are not traceable in consignee’s ledger Rs. 5000/and above but less than Rs. 15000/-(other than imported stores).
Vouchers in r/o which credits are not traceable in consignee’s ledger
Rs. 15000/- and above (other than imported stores).
Outstanding on a/cs of payment issues/services rendered .
14
Statement-5B
Outstanding against various parties on a/c of payments issues.
15
Statement-5C
Payment issues/services rendered over Rs. 50000/- in r/o of private individuals and
institutions (Part-I) and over Rs. One lakhs in each case in r/o other categories (Part-II)
1
POSITION IN AAC 2013-14
POSITION IN AAC 2014-15
ITEMS/
VRS/UNITS
ITEMS/
VRS/UNITS
ITEMS/
VRS/UNITS
AMOUNT IN
Rs.
16
Statement-6A
Outstanding rent and allied charges (B+C+D)
17
Statement-6B
Outstanding licence fee and allied charges (Army)
18
19
Statement-6C
Statement-6D
Outstanding licence fee and allied charges (Air Force)
20
Statement-6E
Outstanding licence fee and allied charges year wise/party wise breakup.
21
22
Statement-6F
Statement-6G
Outstanding on a/c of defence land given for cultivation by DEO’s.
23
Statement-7
24
Statement-7A
25
Statement-8 A & B
Outstanding licence fee and allied charges individuals items of over Rs. 50000/- in r/o
private parties/individuals and over Rs. 150000/- in each case in r/o other categories.
Loss statements awaiting regularisation by Govt. of
India Min of Defence under delegated powers.
Outstanding claims Rly-Shipping Corpn./Carriers representing losses and damages of
stores in transit .
Outstanding local audit and test audit objections.
26
Statement-9
Units whose A/Cs could not be audited.
27
Statement-10
No. of vouchers not produced for audit.
28
29
Statement-11
Statement-12
Properties exceeding Rs. 100000/- transferred to Non- Govt. Organizations
30
Statement 16 A
31
Statement 16 B
32
Statement 16 C
Outstanding licence fee and allied charges (Navy)
Statement showing items of expenditure exceeding Rs. 50000/- in each case which were
including in Annexure –I to CGDA certificate in the Appropriation Accounts (DS) for the
previous year and which are still awaiting regularisation.
Vouchers in r/o which credits are not traceable in consignee’s ledger below Rs.5000/- (
Imported Stores )
Vouchers in r/o which credits are not traceable in consignee’s ledger from Rs.5000/- and
above but less than 15000/- ( Imported Stores )
Vouchers in r/o which credits are not traceable in consignee’s ledger Rs.15000/- and above
( Imported Stores )
2
\\
Pr.CDA (WC) CHANDIGARH
APPENDIX -‘B’
SHOWING THE POSITION OF ITEMS OUTSTANDING (STATEMENT /ANNEXURE WISE) AS BELOW. (Decreased Items)
S
No
ANNEXURE
/STATEMENT
1
2
SUBJECT
REMARKS/POSITION
3
4
1. 4
2. 5
3. 7
4.
5. 7
6.
3
Pr.CDA (WC) CHANDIGARH
APPENDIX – 'C'
THE POSITION OF ITEMS OUTSTANDINGS (STATEMENT /ANNEXURE WISE) AS BELOW (Increased Items)
SL.
NO.
ANNEXURE/
STATEMENT
1.
2.
SUBJECT
REMARKS
3.
4.
1. 1
.
2.
3. 2
4. 3
5. 6
6. 4
7. 5
8. 6
9. 8
10. 8
4
Pr.CDA (WESTERN COMMAND) CHANDIGARH
Annexure - III
(OLD CASES)
ITEMS OF FINANCIAL AND ACCOUNTING IRREGULARITIES INCLUDED IN ANNEXURE – III OF
CGDA’S CERTIFICATE OF EARLIER YEARS WHICH HAVE NOT YET BEEN SETTLED.
SN
YEAR
OF
AAC
ITEM NO OF
ANNEXURE
TO THE AAC
SUBJECT OF THE ITEMS
5
Pr.CDA (WC) CHANDIGARH
ANNEXURE – 'I'
STATEMENT SHOWING ITEMS OF EXPENDITURE EXCEEDING Rs. 50000/- AWAITING SANCTION OF GOVT. OF INDIA
SL.
NO.
AMOUNT
INVOLVED
HEAD OF
ACCOUNT
CIRCUMSTANCES UNDER WHICH THE
EXPENDITURE WAS INCURRED WITHOUT
SANCTION OF GOVT. OF INDIA OR WAS
ADMITTED
WITHOUT
PROPER
AUTHORITY
MONTH
AND
YEAR IN WHICH
OBJECTION WAS
FIRST RAISED
1
2
3
4
5
6
MONTH AND YEAR IN REMARKS
WHICH THE CASE WAS
FIRST
REPORTED
TO
HIGHER AUTHORITIES/
SERVICE HEAD
6
7
Pr.CDA (WC), CHANDIGARH
ANNEXURE – II
STATEMENT SHOWING IMPORTANT CASES OF INCOMPLETE MAINTENANCE/ NON-MAINTENANCE/NON-PRODUCTION OF STORE ACCOUNTS NOTICED DURING
THE YEAR REQUIRING REGULARISATION/CONDONATION UNDER ORDERS.
SL. NAME OF THE PERIOD
OF NAME
OF
PARTICULAR LATEST POSITION OF EACH CASE WHETHER REMARKS
NO. UNIT/FORMAT ACCOUNTS
ACCOUNTS
NOT SUBSEQUENTLY MAINTAINED. IF SO, FROM
ION
MAINTAINED/NOT
WHICH DATE
PRODUCED
1
2
3
4
5
6
7
Pr.CDA (WC) CHANDIGARH
ANNEXURE-'III'
STATEMENT SHOWING A FEW IMPORTANT CASES OF FINANCIAL AND PROCEDURAL
IRREGULARITIES NOTICED DURING THE YEAR 2013-14
SL
NO.
1
NAME OF
THE UNIT/
FORMATION
ITEM NO.
AND
QUARTER
OF
REPORTING
IN MFAI
2
3
BRIEF OF IRREGULARITY
LATEST POSITION /REMARKS
4
5
8
Pr.CDA (WC) CHANDIGARH
ANNEXURE -'IV'
IMPORTANT CASES INDICATING DEFECTIVE PLANNING AND IMPLEMENTATION OF PROJECT ETC.
INVOLVING SIGNIFICANT INVESTMENT
SL. NO.
NAME OF THE
UNIT/FORMATION
1
2
BRIEF PARTICULAR OF THE CASE
3
PRESENT POSITION OF REMARKS
THE CASE
4
1.
9
5
Pr.CDA (WC) CHANDIGARH
STATEMENT - '1A'
STATEMENT SHOWING CASES OF NON MAINTENANCE OF ACCOUNTS FOR THE PERIOD UPTO 31.03.2013.
POSITION AS ON 30.06.2014
SL.
NO.
1
NAME OF THE
UNIT/FORMATI
ON
2
PERIOD OF
ACCOUNTS
3
NAME OF THE PARTICULAR
ACCOUNT OTMAINTAINED
LATEST POSITION IN EACH CASE WHETHER
SUBSEQUENTLY MAINTAINED AND ON WHAT DATE
REMARKS
4
5
6
1.
2.
3.
10
4.
5.
Pr.CDA (WC) CHANDIGARH
STATEMENT -'1B'
STATEMENT SHOWING IMPROPER MAINTENANCE OF ACCOUNTS FOR THE PERIOD UPTO 31.3.2014
POSITION AS ON 30.6.2014.
SL. NO.
NAME OF THE PERIOD OF
UNIT/FORMATION ACCOUNTS
1
2
3
NAME OF THE
PARTICULAR
ACCOUNTS
NOT PROPERLY
MAINTAINED
LATEST
POSITION
REMARKS
4
5
6
Pr.C.D.A. (WC) CHANDIGARH
11
STATEMENT - '1C'
STATEMENT SHOWING NON PRODUCTION OF ACCOUNTS UPTO 31.03.14. POSITION AS ON 30.06.15
Sl.
No
.
NAME OF
THE
UNIT/FOR
MATION
PERIOD
OF
ACCOUN
TS
1
2
3
NAME OF THE
PARTICULAR
ACCOUNT/DOCUM
ENT NOT
PRODUCED
4
REASONS FOR NON- PRODUCTION
OF ACCOUNT
5
REMARKS
6
1.
2.
3.
4.
Pr.C.D.A. (WC), CHANDIGARH
12
.
STATEMENT – '2'
STATEMENT SHOWING THE POSITION OF STOCK VERIFICATION OF ORDNANCE DEPOTS/VEHICLE DEPOT ETC.
AS ON 30.06.2014
SL. NAME OF THE
N
UNIT/FORMAT
O. ION
TOTAL NO.
OF ITEMS
FOR WHICH
STOCK
VERIFICATIO
N WAS DONE
ITEM NO.
OF WHICH
STOCK
VERIFICA
TION WAS
NOT DONE
APPROXIM
ATE %age
OF ITEMS
OF WHICH
STOCK
VERIFICATI
ON WAS
NOT DONE
1
3
4
5
2
ITEM NO. OF
WHICH
VERIFICATION HAS
SINCE BEEN
DONE
SUBSEQUENT
LY UP TO 3006-13
6
BALAN
CE OF
ITEMS
NOT
VERIFIED
%age OF
DISCREP
ANCY up
to 2012-13
%age OF
DISCREPANCY upto
2013-14
VALUE OF
DEFICIENCI
ES
VALUE OF
SURPLUSE
S
REMARK
S
7
8
9
10
11
12
13
Pr.C.D.A. (WC), CHANDIGARH
STATEMENT – '3'
STATEMENT SHOWING THE CERTIFIED RECEIPT VOUCHERS RELATING TO THE PERIOD ENDING 31.03.14 WHICH COULD NOT BE
LINKED WITH THE CONSIGNOR ISSUE VOUCHERS/PACKING A/Cs/INVOICES OR RELEVANT DOCUMENTS INDICATING
POSITION AS ON 30.06.15
Sl
No.
1
NAME OF UNIT
FORMATION
NO. OF
CRV’s NOT
LINKED
2
YEAR
WISE
BREAKU
P OF O/S
3
.
NUMBER OF VOUCHERS WHICH COULD NOT BE
OTHER
LINKED WITH INVOICES
Docume
CONSIGNOR’s PACKING UK USA USSR GERMANY nts
VOUCHERS ACCOUNTS
4
5
6
7
8
14
9
10
TOTAL
NO. CRV’s
BELOW
RS. 1000 IN
VALUE
11
REMARKS
12
Pr.C.D.A. (WC), CHANDIGARH
STATEMENT -'4A'
STATEMENT SHOWING THE NUMBER OF VOUCHERS IN R/O WHICH CREDITS COULD NOT BE TRACED IN CONSIGNEE’S LEDGER
POSITION AS ON 30.06.15.
SL.
YEAR
NUMBER
OF NO OF VOUCHERS OF
NUMBER OF VOUCHERS OF VALUE Rs. 5000/- AND
NO
VOUCHERS
OF VALUE Rs 5000/- AND
BELOW AS PER STATEMENT 4 A
.
VALUE Rs 15000/- ABOVE BUT LESS
AND ABOVE AS THAN Rs. 15000/- AS
PER STATEMENT PER STATEMENT 4 B
4C
A
A)
B)
C)
D)
B
Stores not received at all.
Stores received with minor defects taken on charge after rectification by Suppliers.
Stores cleared by inspector but not found accepted by consignees.
Stores lost in transit/stores short received (and hence not taken on a charge).
15
C
D
Total
G. Total
Pr.C.D.A. (WC), CHANDIGARH
STATEMENT-'4B'
STATEMENT SHOWING NO OF VOUCHERS WHERE STORE COULD NOT BE
LINKED/TRACED IN THE CONSIGNEE LEDGER MONETARY VALUE IS Rs. 5000/AND ABOVE BUT LESS THAN Rs. 15000/- .
S. NO
Name of LAO
No. Of
Vouchers
Amount in Rs.
16
Pr.C.D.A. (WC), CHANDIGARH
STATEMENT - '4B'
STATEMENT SHOWING NO. OF VOUCHERS CONSIGNEE WISE IN R/O WHICH CREDITS ARE NOT TRACEABLE IN
CONSIGNEE’S LEDGER VALUE Rs. 5000/- AND ABOVE BUT LESS THAN Rs. 15000/-.
Name of LAO
A)
B)
C)
D)
Slno
Name of
Consignee unit
NO. of Monetary Value Category
Vrs
Stores not received at all.
Stores received with minor defects taken on charge after rectification by Suppliers.
Stores cleared by inspector but not found accepted by consignees.
Stores lost in transit/stores short received (and hence not taken on a charge).
17
Pr.C.D.A. (WC), CHANDIGARH
STATEMENT – '4C'
NUMBER OF VOUCHERS IN RESPECT OF WHICH CREDIT COULD NOT BE TRACED IN CONSIGNEE’S LEDGERS
WHERE MONETARY VALUE IS Rs. 15000/- AND ABOVE IN EACH CASE
SLNO
NAME OF
LAO
No.
Vouchers
Amount in
Rupees
18
Pr.C.D.A. (WC), CHANDIGARH
NO.IA/II/36/AAC 2012-13
STATEMENT – '4C'
DETAILS OF VOUCHERS IN RESPECT OF WHICH CREDIT COULD NOT BE TRACED IN CONSIGNEE’S LEDGERS
WHERE MONETARY VALUE IS Rs. 15000/- AND ABOVE IN EACH CASE
Sl.
No.
Year
Contract/Voucher No. and date
Value in Rs.
Nomenclature of
Store
1.
2.
3.
A.
B.
C.
D.
Stores not received at all.
Stores received but with minor defects taken on charge after rectification by suppliers.
Stores cleared by inspector but not found accepted by the consignee’s.
Stores lost in transit/short received (and hence not taken on charge).
19
Qty. of
Stores
Name of the
Supplier/
Consignor
Name of the
consignee
Reason for
Outstanding
Pr.C.D.A. (WC), CHANDIGARH
NO. IA/II/36/AAC 2012-13
STATEMENT –' 5A' (Store Audit Sn)
STATEMENT SHOWING POSITION OF OUTSTANDING ON ACCOUNT OF STORES SUPPLIED/SERVICES RENDERED UPTO 31.3.20115 AND
SN0 YEAR
OFFICE
OUTSTANDING AS ON 30.06.15
Defence service
Center Railway State
Undertaking
Govt
s
Govt.
Forien
Govt.
Private
Party
Total
Item
Item
Ite
m
Item
Amount
Ite
m
A
mo
unt
Item
Amo
unt
20
Item
Amo
unt
Item
Amount
.
Amou
nt
Am
ount
Amount
Pr.C.D.A. (WC), CHANDIGARH
STATEMENT -'5B'(Store Audit Sn)
STATEMENT SHOWING THE POSITION OF OUTSTANDING AS ON 30.06.15 AGAINST VARIOUS PARTIES ON ACCOUNT OF PAYMENT
SSUES / SERVICES RENDERED BY DEFENCE SERVICES.
Name of Unit/Formation
2006-07
2007-08
2008-09
2009-10
2010-11
2011-12
Item
Item
Item
Item
Item
Item
Amount
Amount
Amount
Amount
Amount
21
Amount
2012-13
Item
Amount
2013-14
Item
Amount
Total
Item
Amount
Pr.C.D.A. (WC), CHANDIGARH
STATEMENT -5C
(Store Audit Sn)
DETAILS OF OUTSTANDING DUES MORE THAN ONE YEAR ON ACCOUNT OF PAYMENT ISSUES/ SERVICES RENDERED FOR THE PERIOD
ENDING 31.3.15 AND POSITION AS ON 30.06.15 INDIVIDUAL ITEMS OVER Rs. 50000/- IN R/O PRIVATE INDIVIDUALS/INSTITUTIONS
(PART-I) AND OVER Rs. 100000/- IN EACH CASE IN RESPECT OF OTHER CATEGORIES (PART-II).
SL. NO.
NAME OF CONSIGNOR
AUTHORITIES WHICH
RENDERED SERVICE
NAME OF THE PARTY
FROM WHOM DUE
PERIOD TO WHICH
AMOUNT RELATES
REASONS FOR
WHICH AMOUNT
OUTSTANDING
REMARKS
1
2
3
4
5
6
PART - I
PART - II
22
Pr.C.D.A. (WC), CHANDIGARH
STATEMENT – 6A
(E Section)
STATEMENT SHOWING OVERALL POSITION O/S R&A CHARGES AS PER LICENCE FEE BILLS ISSUED UPTO 31.03-2015.
POSITION AS ON 30.06.2015
Year
Displaced
Persons
State
Government
Other Central Govt.
Departments
Released/
Retired
Officers
Departmental
Officers in
Service
23
Departmenta Private Parties
Cantt
Mess Clubs
and MES
Boards/
Contractors
Municipality
etc.
Total
Pr.C.D.A. (WC), CHANDIGARH
ANNEXURE TO STATEMENT 6(A)
(E Section)
Sl. No.
Col.
No.
Category
Amount
(in Rs. )
Reasons for outstanding
Action taken
1.
24
Action proposd to be taken
Pr.C.D.A. (WC), CHANDIGARH
STATEMENT-' 6B'
ARMY (E Section)
STATEMENT SHOWING OVERALL POSITION O/S R&A CHARGES AS PER LICENCE FEE BILLS ISSUED UPTO 31.03.2015.
POSITION AS ON 30.06.2015
Year
Displaced
Persons
State Government
Other Central Govt.
Departments
Released/
Retired Officers
Departmental
Officers in
Service
Departmenta
Mess Clubs
25
Private Parties
and MES
Contractors
Cantt
Boards/
Municipality
etc.
Total
Pr.C.D.A. (WC), CHANDIGARH
STATEMENT – 6C
AIR FORCE
STATEMENT SHOWING OVERALL POSITION O/S R&A CHARGES AS PER LICENCE FEE BILLS ISSUED UPTO 31.03.2015.
POSITION AS ON 30.06.2015
Year
Displ
aced
Perso
ns
State
Government
Other Central Govt.
Released/
Departments
Retired Officers
Departmental
Officers in Service
26
Departmenta Private Parties and
Mess Clubs MES Contractors
Cantt Boards/
Municipality etc.
Total
Pr.C.D.A. (WC), CHANDIGARH
STATEMENT – 6D
NAVY
STATEMENT SHOWING OVERALL POSITION O/S R&A CHARGES AS PER LICENCE FEE BILLS ISSUED UPTO 31.03.2015
POSITION AS ON 30.06.2015
Year
1
Displ
State
aced Governmen
Perso
t
ns
2
3
Other Central
Govt.
Departments
Released/
Retired
Officers
Department
al Officers
in Service
Departmenta Mess
Clubs
Private Parties
and MES
Contractors
Cantt Boards/
Municipality
etc.
Total
4
5
6
7
8
9
10
27
Pr.C.D.A. (WC), CHANDIGARH
STATEMENT – 6E
STATEMENT SHOWING OVERALL POSITION O/S R&A CHARGES AS PER LICENCE FEE BILLS ISSUED UPTO 31.03.2015.
POSITION AS ON 30.06.2015
Other Central Govt.
Departments
Year
Displaced Persons
State Government
2
3
1
4
5
Released/Retired Officer
6
7
8
Departmental Mess/ Clubs
Private Parties and MES Contractor
Cantt Boards/Municipality etc
13
ARMY
16
ARMY
19
ARMY
Depaartmental Officer in Service
9
10
11
Total
14
AF
15
NAVY
17
AF
18
NAVY
20
AF
28
21
NAVY
Grand Total
22
ARMY
AF
12
23
NAVY
Pr.C.D.A. (WC), CHANDIGARH
NO. IA/II/36/AAC 2012-13
STATEMENT '6F'
STATEMENT SHOWING OUTSTANDING ON ACCOUNT OF DEFENCE LAND GIVEN BY DEO TO OTHER STATE'S OFFICE
POSITION AS ON 31-03-2013
SL. NO.
NAME OF THE DEO
DUE FOR
AMOUNT in Rs.
REMARKS
1
2
3
4
5
29
Pr.C.D.A. (WC), CHANDIGARH
Annexure – ‘A’
STATEMENT – 6F
STATEMENT SHOWING OUTSTANDING ON ACCOUNT OF DEFENCE LAND GIVEN BY DEO TO OTHER STATE'S OFFICE
POSITION AS ON 31-03-2013
SL. NO.
YEAR
AGRICULTURAL
SITES
BUILDING SITES
30
TOTAL
REMARKS
Pr.C.D.A. (WC), CHANDIGARH
STATEMENT – 6G
MORE THAN ONE YEAR OLD A/Cs OF R&A CHARGES FOR POSITION AS ON 31-03-2014
INDIVIDUAL ITEM OVER RS. 50000/- IN R/O PRIVATE PARTIES / INDIVIDUAL (PART – I) AND
OVER RS. 150000/- IN R/O OTHER CATEGORIES (PART – II)
NAME OF THE
UNIT
1
Part-I
NAME OF THE PARTY FROM
WHOM DUE
2
PERIOD TO WHICH THE
AMOUNT RELEASED
3
Part-II
31
AMOUNT
(Rs.)
4
REMARKS
5
Pr.CDA (WC) CHANDIGARH
STATEMENT - 7
STATEMENT SHOWING THE DETAILS OF LOSSES AWAITING REGULARISATION BY GOVT. OF INDIA AND
OUTSTANDING MORE THAN ONE YEAR INCLUDING THOSE LOSS STATEMENT REQUIRING
SANCTION OF MINISTRY OF DEFENCE UNDER DELEGATED POWERS.
Sr.
No.
Year
Name of the unit
Loss statement No and Amoun (in
date
Rs.)
Particulars of Loss
32
Remarks
Summary of loss statement page wise
Sr.No. Allotted No. No of
Amount in Rs.
of Losses
Losses
Remarks
(IfAny)
33
Pr.CDA (WC) CHANDIGARH
STATEMENT -7A
STATEMENT SHOWING THE OUTSTANDING RAILWAY CLAIMS REPRESENTING THE DAMAGES AND LOSSES
OF STORES IN TRANSIT AS WELL AS CLAIMS OUTSTANDING AGAINST SHIPPING CORPORATION/CARRIER
ON A/C OF SHORT LANDING/MISSING STORES.
SL. NO. NAME OF THE LAO
NO. OF RLY CLAIMS
34
AMOUNT IN Rs.
Pr.CDA (WC) CHANDIGARH
Statement -' 8 A'
STATEMENT SHOWING NUMBER OF OUTSTANDING AUDIT OBJECTIONS RAISED UPTO 31.03.13 .
POSITION AS ON 30.06.15
YEAR
NUMBER OF INTERNAL
AUDIT OBJECTIONS
.
NUMBER OF TEST AUDIT
OBJECTIONS
REMARKS
35
Pr.CDA (WC) CHANDIGARH
STATEMENT- '8B'
STATEMENT SHOWING YEAR- WISE BREAK-UP OF THE OBJECTIONS.
Sl
No.
Year
Inf. Arty
Armd
LA
Ord/EME
TA
LA
TA
ASC
LA
Medical
TA
LA
MES
TA
36
LA
Inter Services
TA
LA
TA
Total
LA
TA
Pr.CDA (WC) CHANDIGARH
STATEMENT – '9'
SL. NO.
STATEMENT SHOWING NAMES OF UNITS WHOSE ACCOUNTS COULD NOT BE AUDITED
POSITION AS ON 30-06-2015.
PRESENT POSITION
REASONS FOR NON
AS
NAME OF THE UNIT
PERIOD OF A/Cs
AUDITING THE A/Cs DURING
REGARDS AUDIT OF
THE YEAR.
ACCOUNTS.
37
REMARKS
Pr.CDA (WC) CHANDIGARH
Statement-'10'
STATEMENT SHOWING NUMBER OF VOUCHERS NOT PRODUCED FOR AUDIT.
POSITION AS ON 30.06.15
.
SL.
NO.
NAME OF THE
UNIT/FORMATION
YEAR
NO. OF VOUCHER
PRODUCED
AUDIT
38
NOT
FOR
TOTAL
SUMMARY
TOTAL
No 3 Copies =
No 5 Copies =
------------TOTAL
39
Pr.CDA (WC) CHANDIGARH
STATEMENT -'11'
STATEMENT SHOWING PROPERTIES EXCEEDING RS. ONE LAKH IN VALUE AND TRANSFERRED TO NON-GOVT. ORGANIZATIONS
DURING 2014-15
SL. NO.
1
DETAILS OF PROPERTIES COST OF THE PROPERTIES
2
3
BY WHOM
TRANSFERRED
4
WHETHER THE TRANSFER HAS REMARK
BEEN REGISTERED IN THE S
REVENUE COURT OF THE
STATE CONCERNED
5
40
6
Pr.CDA (WC) CHANDIGARH
Statement -'12'
STATEMENT SHOWING ITEMS OF EXPENDITURE EXCEEDING Rs. 50000/- IN EACH CASE WHICH WERE INCLUDED IN ANNEXURE –1 CGDA
CERTIFICATE IN THE APPROPRIATION A/C (DS) FOR THE PREVIOUS YEAR WHICH ARE STILL AWAITING REGULARISATION.
SL.
NO.
YEAR TO
WHICH THE
APPROPRIATIO
N A/C PERTAIN
SR NO OF
PRESENT POSITION OF THE CASE
ANNEXURE -I AND ACTION TAKEN TO EXPEDITE
REGULARIZATION.
AMOUNT
1
2
3
5
4
41
REMARKS
6
Pr.CDA (WC) CHANDIGARH
STATEMENT –'16 A'
STATEMENT SHOWING THE NUMBER OF VOUCHERS IN R/O WHICH CREDITS COULD NOT BE TRACED IN CONSIGNEE’S LEDGER
POSITION AS ON 30.06.2015 ( FOREIGN STORES ).
A.
B.
C.
D.
Stores not received at all.
Stores received with minor defects taken on charge after rectification by Suppliers.
Stores cleared by inspector but not found accepted by consignees.
Stores lost in transit/stores short received (and hence not taken on a charge).
42
STATEMENT – '16 B'
STATEMENT SHOWING NO. OF VOUCHERS CONSIGNEE WISE IN R/O WHICH CREDITS ARE NOT TRACEABLE IN CONSIGNEE’S
LEDGER VALUE Rs. 5000/- AND ABOVE BUT LESS THAN Rs. 15000/- (FOREIGN STORES).
43
Pr.CDA (WC) CHANDIGARH
STATEMENT - '16 C'
NUMBER OF VOUCHERS IN RESPECT OF WHICH CREDIT COULD NOT BE TRACED IN CONSIGNEE’S LEDGERS WHERE
MONETARY VALUE IS Rs. 15000/- AND ABOVE IN EACH CASE (FOREIGN STORES).
Sl No.
Oldest
Year
(Foreign Stores)
Name of the LAO
No. of Vouchers
1
2
TOTAL
44
Amount in Rupees
Pr.CDA (WC) CHANDIGARH
STATEMENT-'16C'
DETAILS OF OUTSTANDING CNT VOUCHERS (FOREIGN STORES)
A.
B.
C.
D.
Sl
No.
Year
1
2
Contract/Vo
ucher No.
and Dated
3
Value in Rs.
4
Nomencl
ature of
Stores
5
Qty of
Stores
6
Name of the
Supplier/Co
nsignor
7
Name of
the
Consignee
8
Stores not received at all.
Stores received but with minor defects taken on charge after rectification by suppliers.
Stores cleared by inspector but not found accepted by the consignee’s.
Stores lost in transit/short received (and hence not taken on charge).
45
Reason for outstanding
9
PCDA (WC) CHANDIGARH
STATEMENT
STATEMENT SHOWING THE DEBIT BALANCES IN THE IRLA’s MAINTAINED BY PAO (ORs) 14 GTC
SUBATHU/ PAO (ORs) RRRC DELHI CANTT AND PBG DELHI AS ON 31.3.15 AND
POSITION AS ON 30.06.15
SL. NO.
NUMBER OF CASES
1
No. of debit balance cases
2
3
Payment of advances in anticipation of credit in IRLA’s
I)
Over issue of pay due to improper maintenance of pay books (IAB 64)
in regard to net entitlement .
II)
Payment of advances on return from leave before liquidation of leave
advance.
III)
Other over issue by paying officer.(Continued over payment even
after paying officer have been alerted on statement of account).
IV)
Payment of leave advance far in excess of entitlement .
V)
Total debit balance cases wherein 2/3rd of are being recovered through
system from monthly pay and pay & allces of PBORs
Belated adjustment of debits
4
5
Belated notification of DO Part II orders.
Other over issue.
6
Reasons for accumulation against each categories.
7
Remedial measures.
46
AMOUNT