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EXTRAORDINARY

PUBLISHED BY AUTHORITY

No. 939 CUTTACK, FRIDAY, MAY 31, 2019 / JAISTHA 10, 1941

LAW DEPARTMENT

NOTIFICATION

The 29th May, 2019

S.R.O. No.188/2019— In exercise of the powers conferred by Section 18 of the Legal Services Authorities Act, 1987 (39 of 1987), the accounts of the Odisha State Legal Services Authority for the year, 2016-17 has been audited by the O/o. Principal Accountant General Odisha, Bhubaneswar and the report thereto of the Comptroller and Auditor General of India is hereby published for being laid before the Odisha Legislative Assembly.

[No. 5300– LSA-07/2019/L.]

By Order of the Governor

SASHIKANTA MISHRA

Principal Secretary to Government2

SEPARATE AUDIT REPORT OF THE COMPTROLLER AND AUDITOR GENERAL OF INDIA ON THE

ANNUAL ACCOUNTS OF THE ODISHA STATE LEGAL SERVICES AUTHORITY, CUTTACK FOR THE

YEAR ENDED 31st MARCH 2017.

1. We have audited the attached Balance Sheet of Odisha State Legal Services Authority (OSLSA), Cuttack as at 31st March, 2017 and the Income & Expenditure Account/Receipts & Payment Account for the year ended on that date under Section 19(2) of the Comptroller and Auditor General's (Duties, Powers and Conditions of Service) Act, 1971 read with Section 18(2) of the Legal Services Authorities (LSA) Act, 1987. These financial statements include the account of thirty District Legal Services Authorities (DLSA), eighty-three Taluk Legal Services Committees (TLSC) and one High Court Legal Services Committee (HLSC). These financial statements are the responsibility of the OSLS Authority's management. Our responsibility is to express an opinion on these financial statements based on our audit.

2. This Separate Audit Report contains the comments of the Comptroller and Auditor General of India (C&AG) on the accounting treatment only with regard to classification, conformity with the best accounting practices, accounting standards and disclosure norms, etc. Audit observation on financial transactions with regard to compliance with the Law, Rules and Regulations (Propriety and Regularity) and efficiency-cum-performance aspects, etc., if any are reported through Inspection Reports / CAG's Audit Reports separately.

3. We have conducted our audit in accordance with auditing standards generally accepted in India. These standards require that we plan and perform the audit to obtain reasonable assurance about whether the financial statements are free from material mis-statements. An audit includes examining, on a test basis, evidences supporting the amounts and disclosure in the financial statements.

An audit also includes assessing the accounting principles used and significant estimates made by management, as well as evaluating the overall presentation of financial statements. We believe that our audit provides a reasonable basis for our opinion.

4. Based on our audit, we report that:

I. We have obtained all the information and explanations, which to the

best of our knowledge and belief were necessary for the purpose of

our audit.

II. The Balance Sheet and Income & Expenditure Account/Receipt &

Payment Account dealt with by this report have been drawn up in

the format prescribed by the Government of India in consulation

with the Comptroller and Auditor General (C&AG) of India.

III. In our opinion, proper books of accounts and other relevant records

have been maintained by OSLSA, Cuttack as required under

section 18 of Chapter-V of the Legal Services Authorities Act, 1987

in so far as it appears from our examination of such books.

IV. We further report that:

COMMENTS ON ACCOUNTS

A. Consolidated Balance Sheet 1. Corpus/Capital Fund and Liabilities

Current Liabilities and Provisions (Schedule-2) Rs. 50, 34, 79, 571/- The above does not include an amount of Rs. 13, 04, 805/- towards cost of audit fee for the audit of annual accounts for the F.Y.,1981-82 to 2015-16 claimed by the Office of the Accountant General (General & Social Sector Audit), Odisha1 under section 18(2) of the Legal Services Authorities Act 1987. This resulted in understatement of Current Liabilities & Provisions by Rs.13, 04, 805/- and corresponding understatement of expenditure by Rs. 13, 04, 805/-.

B. Consolidated Income & Expenditure Account 2.1 Income

Interest Earned (Schedule-6) Rs. 2, 39, 21, 964/-

The above does not includes an amount of Rs. 43, 05, 307/- being accrued interest on flexi deposit account 2 for the financial year 2016-17. This resulted in understatement of interest earned by Rs. 43, 05, 307/- with corresponding understatement of Current liabilities & Provisions3 by Rs. 43, 05, 307/-.

2.2 Expenditure

Expenditure on Grants, Subsidies etc.

The above does not include a sum of Rs. 6, 28, 130/- (Appendix) being the salary of Contractual staff for the month of March 2017, expenses of jail legal aid clinic and other expenses for which no provision was made in the accounts for the F.Y., 2016-17. This resulted in understatement of expenditure of Government grants and deficit of income over expenditure by Rs. 6, 28, 130/-with corresponding understatement of Current Liabilities & Provisions by Rs. 6, 28, 130/-.

C. Comments on disclosure. The following accounting transactions were not disclosed in the Notes on accounts to the annual accounts of OSLSA for the year ending 31st March 2017:-

• Theft of Rs. 29, 200/- was detected in DLSA, Jharsuguda during

the year and shown in Grant-in-Aid of NALSA under the head

suspense. The same should have been disclosed in the Notes on

accounts.

• The OSLSA got free Government land during the F.Y., 2012-13

to 2014-15 in the name of DLSA in five districts⁴ for construction

of ADR Building, which should have been disclosed in the notes

on account.

Thus, the disclosures are deficient to that extent.

D. General: The following points were not considered by the Management at the time of preparation of annual accounts for the F.Y., 2016-17.

• A Pen-drive costing Rs. 3, 500/- was purchased during the F.Y.

2016-17 and the same was taken into revenue expenditure (office

expenditure) instead of capital expenditure (i.e. Fixed Assets). • An interest of Rs. 2, 193/- received (25th March, 2018) from

Bank by Nuapada, DLSA had not been taken into account during

F.Y., 2016-17.

• Eight⁵ DLSAs had not maintained the Ledger Accounts in proper

format.

• The OSLSA received (31st March, 2017) an interest of Rs. 786/-

from Bank of Baroda, but this was taken as Rs. 308/ in the annual

accounts of 2016-17 with short accountal of Rs. 478/- (i.e.

Rs. 786 - Rs. 308).

E. Grants-in-Aid

Out of the available funds of Rs. 54, 97, 18, 273/- , the organisation could utilise a sum of Rs. 6, 37, 47, 507/- Leaving a balance of Rs. 48, 59, 70, 802/- unutilised as on 31st March, 2016.

F. Net Impact:-

The net effect of the comments given in the preceding paras was that Liabilities as on 31st March, 2017 were understated by Rs. 62, 40, 913/-, Assets were understate by Rs. 2, 450/- Income was understated by Rs. 43, 07, 978/- and the Expenditure was understated by Rs. 19, 30, 485/-.

V. Subject to our observations in the preceding paragraphs, we report

that the Balance Sheet, Income & Expenditure Account / Receipt &

Payment Account dealt with by this report are in agreement with the

books of accounts.

VI. In our opinion and to the best of our information and according to

the explanations given to us, the said financial statements read with

the Accounting Policies and Notes on Accounts, and subject to the

significant matters stated above and other matters mentioned in

Annexure to this Audit Report give a true and fair view in

conformity with accounting principles generally accepted in India.

a. In so far as it relates to the Balance Sheet, of the state of affairs

of Odisha State Legal Services Authority (OSLSA), Cuttack as

at 31st March, 2017 and

b. In so far as it relates to Income & Expenditure Account of the

deficit for the year ended on that date.

(Bibhudutta Basantia)

ACCOUNTANT GENERAL (G&SSA), ODISHA

Place: Bhubaneswar

Date: 20.12.2018

Annexure

I. Adequacy of Internal Audit

There is no Internal Audit department or cell, but Internal

Audit is conducted by Chartered Accountant appointed by the

OSLSA. The internal audit was conducted upto 2017-18.

II. Internal Control System

Eight out of 30 DLSAs had not maintained the ledger

accounts properly and there was no system to watch the

cheques issued but were not encashed upto 31st March,

2017. Hence, steps need to be taken to strengthen the

Internal Control mechanism in the Authority.

III. System of Physical Verification of Fixed Assets/Inventories

The Fixed Assets Register was maintained properly and

Physical verification of assets/inventories was conducted

during, 2016-17.

IV. Regularity in Payment of Statutory dues

The Statutory dues were being deposited in time and no

payment in respect of statutory dues were outstanding as on 31st March, 2017 except audit fee for the audit conducted by A.G. (G&SSA), Odisha, Bhubaneswar, which has been

highlighted in the comments on accounts. The staffs were

being paid from regular allotment of Law Department and the

statutory dues are being deducted by the Treasury at the time

of drawal of bills.

Sr. Deputy Accountant General (GSA)

Appendix

Sr. Audit Officer (GSA)

Net Impact

(Amount in Rs.)

*Cost of Pen Drive Rs. 3, 500 – Depreciation 30% on Rs. 3, 500 = Rs. 2, 450/- (Net off after depreciation).

Sr. Audit Officer (GSA)

ପୃଥକ ଅଡିଟ୍ ରିପୋର୍ଟ

31 ର୍ମା 2017ରେ ସମାପ୍ତ ହେଉଥିବା ବର୍ଷ ପାଇଁ ଓଡିଶା ରାଜ୍ୟ ଆଇନ ସେବା

ପ୍ରାଧିକରଣ (ଓଡିଶା ଷ୍ଟେଟ୍ ଲିଗାଲ୍ ସର୍ଭିସେସ୍ ଅଥରିଟି), କଟକଙ୍କ ୍ୱାଷ(cid:451)କ ହିସାବ ଆକାଉ(cid:352)ସ୍)

ଉପରେ ଭାରତର ମହାଲେଖା ଓ ହିସାବ ରକ୍ଷକ (ସି.ଏ.ଜି.)ଙ୍କ ପୃଥକ ସମୀ(cid:321)ା ରିପୋର୍ଟ।

i ଆମେ ସମସ୍ତ ତଥ୍ୟ ଓ ଷ୍ଟୀକରଣ ପ୍ରାପ୍ତ କରିଛୁ, ଯାହାକି ଆମ ।ନ ଓ ବିଶ୍ୱାସ ଅନୁସାରେ ଅଡିଟ୍ ପାଇଁ ଆବଶ୍ୟକ ଥିଲା

ii ଏହି ରିପୋର୍ଟରେ ଯେଉଁ ବାଲାନ୍ସ ସିଟ୍ ଓ ଆୟ-ବ୍ୟୟ ହିସାବ / ପ୍ରାପ୍ତି ପ୍ରଦାନ ହିସାବର କଥା କୁହାଯାଇଛି ତାହା ସି.ଏ.ଜି.ଙ୍କ ପରାମର୍ଶରେ ଭାରତ ସରକାରଙ୍କଦ୍ୱାରା ସ୍ଥିରୀକୃତ ଫର୍ମାଟ୍ ଅନୁସାରେ ତିଆରି କରାଯାଇଛି

iii ଆମ ମତରେ ଉପଯୁକ୍ତ ହିସାବ ଖାତା ଓ ଅନ୍ୟାନ୍ୟ ପ୍ରାସଙ୍ଗିକ ରେକର୍ଡ ଓଡିଶା ରାଜ୍ୟ ଆଇନ ସେବା ପ୍ରାଧିକରଣ, କଟକଙ୍କଦ୍ୱାରା ରକ୍ଷଣାବେକ୍ଷଣ କରାଯାଇଛି, ଯାହାକି ଆଇନ ସେବା ପ୍ରାଧିକରଣ ଅଧିନିୟମ, 1987ର ଅଧ୍ୟାୟ-Vର ପାରାଗ୍ରାଫ୍ 18 ଅନୁସାରେ ଦରକାର iv ଆମେ ପୁନ ରିପୋର୍ଟ ଦେଉଛୁ ଯେ

ହିସାବ ଉପରେ ମନ୍ତବ୍ୟ

କ. ସଂକଳିତ ବାଲାନ୍ସ ସିଟ୍

¹. କର୍ପସ /କ୍ୟାପିଟାଲ୍ ଫଣ୍ଡ ଓ ଦେୟ (ଲିଆବିଲିଟି)

ଚଳିତ ଦେୟ ଓ ୍ୱ(cid:571)୍ୱ(cid:435)ା (ଅନୁସୂଚୀ-2) ଟ. ⁵⁰,³⁴,⁷⁹,⁵⁷¹/-

ଖ. ସଂକଳିତ ଆୟ ଓ ବ୍ୟୟ ହିସାବ

².¹. ଆୟ

¹ 2011-12ରୁ 2014-15 ବର୍ଷର ବାର୍ଷିକ ହିସାବର ଅଡିଟ୍ ପାଇଁ ଅଡିଟ୍ ଫିସ୍ ଡିସେମ୍ବର 2016ରେ ଉଠାଯାଇଥିଲା ଓ 1981-82ରୁ 2003- 04 ଏବଂ 2015-16 ବର୍ଷର ବାର୍ଷିକ ହିସାବର ଅଡିଟ୍ ପାଇଁ ଅଡିଟ୍ ଫିସ୍ ର୍ମା 2018ରେ ଉଠାଯାଇଥିଲା12 ଅଜ(cid:451)ତ ସୁଧ (ଅନୁସୂଚୀ-6 ): ଟ. ²,³⁹,²¹,⁹⁶⁴/-

(ଗ) ପ୍ରଘଟ ଉପରେ ମନ୍ତବ୍ୟ

(ଘ) ସାଧାରଣ

 ଆର୍ଥିକ ବର୍ଷ 2016-17ରେ ଟ. 3,500/-ର ଏକ ପେନ୍ ଡ୍ରାଇଭ୍ କିଣାଯାଇଥିଲା ଓ କ୍ୟାପିଟାଲ୍ ର୍ଖ (ଅର୍ଥାତ୍ ସ୍ଥାୟୀ ସମ୍ପ(cid:359)ି) ପରିବେ(cid:359)ର୍ ଏହାକୁ ରାଜସ୍ୱ ର୍ଖରେ ନିଆଯାଇଥିଲା

 ନୂଆପଡା ଜିଲ୍ଲା ଆଇନ ସେବା ପ୍ରାଧିକରଣ ଦ୍ୱାରା ବ୍ୟାଙ୍କ୍ରୁ ଟ. 2,193/-ର ସୁଧ ପ୍ରାପ୍ତ ହୋଇଥିଲା (25 ର୍ମା 2018), ମାତ୍ର ଏହାକୁ ଆର୍ଥିକ ବର୍ଷ 2016-17ରେ ହିସାବ ଭିତରେ ନିଆଯାଇ ନ ଥିଲା

 ⁸ଟି⁵ ଜିଲ୍ଲା ଆଇନ ସେବା ପ୍ରାଧିକରଣ ସଠିକ୍ ଫର୍ମାଟ୍ରେ ଲେଜର୍ ଆକାଉ(cid:352)୍ସ୍ ରକ୍ଷଣାବେକ୍ଷଣ କରି ନ ଥିଲେ

 ଓଡିଶା ରାଜ୍ୟ ଆଇନ ସେବା ପ୍ରାଧିକରଣ ବ୍ୟାଙ୍କ୍ ଅଫ୍ ବରୋଦାରୁ ଟ. 786/-ର ସୁଧ ପ୍ରାପ୍ତ କରିଥିଲା (31 ର୍ମା 2017) ମାତ୍ର 2016-17ର ବାର୍ଷିକ ହିସାବରେ ଏହାକୁ ଟ. 308/- ରୂପେ ନିଆଯାଇଥିଲା, ଯାହାକି ଟ. 478/- କମ୍ (ଅର୍ଥାତ୍ ଟ. 786/- – ଟ. 308/-)

() ସହାୟକ ଅନୁ ଦାନ

ଉପଲ ପାଣ୍ଠି ଟ. 54,97,18,273/-ରୁ 31 ର୍ମା 2016 ସୁା ସଂସ୍ଥା କେବଳ ଟ. 6,37,47,507/- ଉପଯୋଗ କରି ପାରିଥିଲା ଓ ବଳକା ଟ. 48,59,70,802/- ଅନୁପଯୋଗ ହୋଇ ରହିଥିଲା

(ଚ) ନିଟ୍ ପ୍ରଭାବ

ପୂର୍ବବ(cid:359)ର୍ୀ ଅନୁଦେ (ପାରାଗ୍ରାଫ୍)ଗୁଡିକରେ ପ୍ରଦ(cid:359) ମନ୍ତବ୍ୟଗୁଡିକର ନିଟ୍ ପ୍ରଭାବ ହେଲା ଯେ, ଦେୟ ³¹ ର୍ମା ²⁰¹⁷ ସୁା ଦେୟରେ ଣା ଟ. ⁶²,⁴⁰,⁹¹³/-, ସମ୍ପ(cid:359)ିରେ ଣା ଟ. ²,⁴⁵⁰/-. ଆୟରେ ଣା ଟ. 43,07,978/- ଓ ବ୍ୟୟରେ ଣା ଟ. 19,30,485/-

(କ) 31 ର୍ମା 2017ରେ ଏହା ଓଡିଶା ରାଜ୍ୟ ଆଇନ ସେବା ପ୍ରାଧିକରଣ, କଟକର ବ୍ୟାପାରର ବାଲାନ୍ସ ସିଟ୍ ସମ୍ବନ୍ଧିତ ଏବଂ

(ଖ) ଏହା ଏହି ତାରିଖରେ ସମାପ୍ତ ହୋଇଥିବା ବର୍ଷ ପାଇଁ ନିଅ(cid:352)ର ଆୟ ଓ ବ୍ୟୟ ହିସାବ ସମ୍ବନ୍ଧିତ

ସ୍ୱାକ୍ଷର

(ବିଭୁଦ(cid:359) ବସନ୍ତିଆ)

ମହାହିସାବ ରକ୍ଷକ (ଜି. ଏଣ୍ଡ୍ ଏସ୍.ଏସ୍.ଏ.), ଓଡିଶା

ସ୍ଥାନ ଭୁବନେଶ୍ୱର

ତାରିଖ 20.12.201815

ପରିଶିଷ୍ଟ

I. ଆଭ୍ୟନ୍ତରୀଣ ଅଡିଟ୍ର ପର୍ଯ୍ୟାପ୍ତତା

କୌଣସି ଆଭ୍ୟନ୍ତରୀଣ ଅଡିଟ୍ ବିଭାଗ କିମ୍ବା ପ୍ରକୋ ନାହିଁ, ମାତ୍ର ଓଡିଶା ରାଜ୍ୟ ଆଇନ ସେବା ପ୍ରାଧିକରଣ ଦ୍ୱାରା ନିଯୁକ୍ତ ଚାର୍ଟାର୍ଡ ଆକାଉ(cid:352)।(cid:352)୍ଦ୍ୱାରା ଆଭ୍ୟନ୍ତରୀଣ ଅଡିଟ୍ କରାଯାଇଛି ²⁰¹⁷-¹⁸ ଯାଏ ଆଭ୍ୟନ୍ତରୀଣ ଅଡିଟ୍ କରାଯାଇଛି II. ଆଭ୍ୟନ୍ତରୀଣ ନିୟଣ ବ୍ୟବସ୍ଥା

³⁰ଟି ଜିଲ୍ଲା ଆଇନ ସେବା ପ୍ରାଧିକରଣ ମଧ୍ୟରୁ ⁸ଟି ସଠିକ୍ ଭାବେ ଲେଜର୍ ଆକାଉ(cid:352)୍ ରଖି ନ ଥିଲେ ଏବଂ ଜାରି କରାଯାଇଥିବା ମାତ୍ର 31 ର୍ମା 2017 ଯାଏ ଉଠାଯାଇ ନ ଥିବା ଚେକ୍ଗୁଡିକ ଉପରେ ନଜର ରଖିବାପାଇଁ କୌଣସି ବ୍ୟବସ୍ଥା ନ ଥିଲା ତେଣୁ ପ୍ରାଧିକରଣରେ ଆଭ୍ୟନ୍ତରୀଣ ନିୟଣ ତକୁ ମଜବୁତ୍ କରିବାପାଇଁ ପଦକ୍ଷେପ ନିଆଯିବା ଦରକାର III. ସ୍ଥିର ସମ୍ପ(cid:359)ି / ଭଣ୍ଡାରଗୁଡିକର ପ୍ରତ୍ୟକ୍ଷ ଯା(cid:345) ବ୍ୟବସ୍ଥା

ସ୍ଥିର ସମ୍ପ(cid:359)ି ରେଜିଷ୍ଟର ସଠିକ୍ ଭାବେ ରଖାଯାଇଥିଲା ଏବଂ ²⁰¹6 -¹7 ରେ ସମ୍ପ(cid:359)ି / ଭଣ୍ଡାରଗୁଡିକର ପ୍ରତ୍ୟକ୍ଷ ଯା(cid:345) କରାଯାଇଥିଲା IV. ବୈଧାନିକ ଦେୟ ପ୍ରଦାନରେ ନିୟମିତତା

ବୈଧାନିକ ଦେୟ ଯଥା ସମୟରେ ଜମା କରାଯାଉଥିଲା ଓ 31 ର୍ମା 2017 ସୁା ବୈଧାନିକ ଦେୟର କୌଣସି ପେମେ(cid:352) ବାକି ନ ଥିଲା, କେବଳ ଏ.ଜି. (ଜି. ଏଣ୍ଡ୍ ଏସ୍.ଏସ୍.ଏ.), ଓଡିଶା, ଭୁବନେଶ୍ୱରଙ୍କଦ୍ୱାରା ହୋଇଥିବା ଅଡିଟ୍ର ଅଡିଟ୍ ଫିସ୍କୁ ଛାଡି, ଏହା ହିସାବ ଉପରେ ମନ୍ତବ୍ୟରେ ଦର୍ଶାଯାଇଛି ଆଇନ ବିଭାଗର ନିୟମିତ ଆଲଟ୍ମେ(cid:352) ରୁ କର୍ମଚାରୀମାନଙ୍କୁ ଦରମା ଦିଆଯାଉଛି ଓ ବିଲ୍ ଉଠାଣ ସମୟରେ ଟ୍ରେଜେରୀଦ୍ୱାରା ବୈଧାନିକ ଦେୟ କଟାଯାଉଛି

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