EXTRAORDINARY

PUBLISHED BY AUTHORITY

No. 1642 CUTTACK, MONDAY, AUGUST 26, 2019 /BHADRA 4, 1941

LAW DEPARTMENT

NOTIFICATION

The 20th August, 2019

S.R.O. No. 297/2019―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 years, 2009-10, 2011-12 and 2015-16 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.8460‒LSA-07/2019/L.]

By Order of the Governor

SASHIKANTA MISHRA

Principal Secretary to Government

(Audit Report for the year, 2009-10, 2011-12 and 2015-16 be inserted)

Separate Audit Report of the Comptroller and Auditor General of India on the

Accounts of Orissa State Legal Services Authority, Cuttack for the year ending on

31st March, 2010.

We have audited the attached Balance Sheet of Orissa State Legal Services

Authority, Cuttack as at 31st March, 2010 and Income and Expenditure Account / Receipt

& Payment Account for the year ended on that date under

section

(1)

the

Comptroller and Auditor General of India’s (Duties, Power and continuous of Service)

Act, 1971 read with Para. 18 of Chapter-V of the Legal Services Authorities Act, 1987.

The Audit of the Authority including 30 District Legal Services Authorities has been

entrusted for the period, 2009-10. These financial statements include the accounts of

30 District Legal Services Authorities, 72 Taluk Legal Services Committees and one High

Court Legal Services Committee. These financial statements are the responsibility of the

Authority's management. Our responsibility is to express an opinion on these financial

statements based on our audit.

2. This

separate

Audit

Report

contains

comments

the

Comptroller

and Auditor General of India on 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 & Regulations (Propriety and Regularity) and Efficiency-cum-Performance aspects

etc. if any reported through Inspection Report / C & AG's Audit Reports separately.

3. We have conducted our audit in accordance with auditing standard 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

misstatements. An audit includes examining, on a test basis, evidences supporting the

amounts and disclosure in 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 areasonable basis for our opinion.

4. Based on our audit we- report that

(i)

We have obtained all information and explanations which to the best of our

knowledge and belief were necessary for the purpose of 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 consultation with the Comptroller

and Auditor General of India.

(iii) In our opinion, proper books accounts and other relevant remits have been

maintained by the Orissa State Legal Services Authority, Cuttack as required

under Para. 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

Balance Sheet -2009-2010

Liabilities.

1.1 Current Liabilities.

1.1.1 Establishment expenses (Rs.24390276.00.

This

head

was

understated

Rs.3527265.

(Salaries

Rs.1133303+ 30 % Arrear Pay Rs.2302251/- + Arrear DA 1/10 to 3/10

Rs.91711/-) due to non- provision of liabilities incurred during 2009-10

and paid during 2010-11. Consequently expenditure head was

understated to the same extents.

1.1.2 Other Administrative expenditure Rs.785967.00

This head was understated by Rs.35,68,264/-( other contingency

Rs.23799 and TE Rs.17200 ) being the liabilities incurred during 2009-

2010 and paid during 2010-11,consequently the expenditure head was

understated by the same account

1.2.

Asset

1.2.1. Fixed Asset (Rs.1283360.00) Sch.1

This was understated by of Rs.12,53,880/- due tonon accountal

of assets i.e. Computers printers, ;Xerox mechanics, A.C., Furniture etc

purchased for different Districts Legal Services Authorities, during the

2009-10. Consequently the expenditure head was overstated to the

same extent.

1.2.2 Depreciation

Depreciation for Rs.3,85,517/- was not provided on Fixed Assets

acquired during the year,2009-10. Hence, this head was understated by

Rs.3,85,517.00 and consequently, Fixed Assets head was overstated to

the same extent.

1.2.3. Current Asset Rs.121,34,408.71 (p)(Cr.)

Cash and Bank balances.

This was overstated by Rs.2800/- due to excess exhibition of

closing balance of cash at Bank as on 31st March, 2010 in respect of

Rairakhole Taluk Legal Services Committee. Consequently, the

expenditure head was understated to the same extent.

1.2.4 Current Assets Rs.121,34,408.71(p)(Cr.)

Cash and Bank balances.

This was understated by Rs.55,898/- due to non-accountal of

closing balance of Rs.47,711/- of General Cash Book and Rs.8187/- of

Permanent Advance Cash Book as an 31.3.2010. Consequently the

expenditure head was overstated to the same extent.

12.5 Current Assets Rs.121,34,408.71 (p) (Cr.)

The head current asset was understated by Rs.48,495.35 due to

non-accountal of closing balance of postage stamps as on 31.3.2010

Consequently expenditure head was overstated to the same extent.

Income and Expenditure:

-NIL-

Receipt and Payment Account

-NIL-

Accounting Policy

The net effect of the comments given in the preceding paras was that

assets was understated by Rs.9,69,956.35 & liabilities was understated by

Rs.3568264

and

expenditure

over

income

was

understated

Rs.2598307.65.

E. General:

As per Annexure-I.

F. Grants-in-Aid

Out of the available funds of Rs.462.11 lakh including grants received

from National Legal Services Authorities (NALSA) (Rs.66.00 Lakh) from

Government of Orissa (Rs.15.00 lakh) budget allotment (Rs.254.03 lakh)

carry over balance of previous year (Rs.117.18 lakh) and other receipts

(Rs.9.90 lakh), (Rs.12 lakh was received in the month of March 2010), the

organization could utilize a sum of Rs.340.77 lakh leaving a balance of

Rs.121.34 Lakh as on 31st March, 2010.

(iv) Subject to our observations in the preceeding paragraphs, we report that the

Balance Sheet, Income & Expenditure / Receipt & Payment Account dealt

with by this report are in agreement with books of accounts.

(v) In our opinion and best of information and according to the explanation given

to us, the said financial statements read together with in Accounting Policies

and Notes on Accounts and subject to significant matters stated above and

other matters mentioned in ANNEXURE-I, 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

Orissa State Legal Services Authority, Cuttack as at 31st March,2010

and

(b) In so far as it relates to Income & Expenditure and the surplus for the

year ended on the date.

For and on behalf of the

Comptroller & Auditor General of India

Place : Bhubaneswar

Dated: 5.10.2010

PRINCIPAL ACCOUNTANT GENERAL (CIVIL AUDIT)

ORISSA

Separate Audit Report of the Comptroller and Auditor General of India on the

Accounts of Odisha State Legal Services Authority, Cuttack for the year ended

31th March, 2012.

We have audited the attached Balance Sheet of Odisha State Legal Services

Authority, Cuttack as at 31 March, 2012 and the Income and Expenditure

Account/Receipts & Payment Account for the year ended on that date under Section

20 (I) of the Comptroller and Auditor General's (duties, Powers and conditions of Service)

Act, 1971 read with Para. 18 of Chapter-V of the Legal Services Authorities Act, 1987.

The audit of the authority including 30 District. Legal Services Authorities has been

entrusted for the period 2011-12. These financial statements include the accounts of 30

District Legal Services Authorities, 73 Taluk Legal Services committees and one High

Court Legal Services Committee. These financial statements are the responsibility of the

Odisha State Legal Services Authority's management. Our responsibility is to express an

opinion on these financial statements, based on our audit.

This Separate audit Report contains comments of the Comptroller and Auditor

General of India (CAG) on the accounting treatment only with regard to classification,

conformity with best accounting practices, accounting standards and disclosure norms,

etc. Audit observations 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.

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

misstatements. An audit includes examining, on a test basis, evidences supporting the

amounts and disclosure in 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.

Based on our audit we report that

(i)

We have obtained all information and explanations which to the best of our

knowledge and. belief were necessary for the purpose of 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 consultation with the Comptroller and Auditor General of India.

(iii) In our opinion, proper books of accounts and other relevant records have

been maintained by the Odisha State Legal Services Authority, Cuttack as required

under Para. 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

A. Balance Sheet

1. Asset.

1.1 Fixed Asset. (`5662667.00)Sch.1

(i) This was understated by of ` 455960.00 (as detailed in Annexure-A)

due to wrong classification and booking of the cost of assets and non

accountal assets of ` 572274.00 during 2011-12 under revenue

expenditure head. This has resulted in overstatement of expenditure

of ` 572274.00 and understatement of capital fund ` 116314.00

during 2011-12.

(ii) Advance of ` 550416.00 was paid for vehicle (Bolero) on 30th March,

2011 against which the bolero was delivered in 2011-12. The asset

was included in the year 2010-11. Advance payment of ` 601633.00

was made for another Bolero in 2011-12 against which the vehicle

was delivered in 2012-13 but the asset was included in 2011-12. Due

to above capital fund was understated by ` 160423.00 due to excess

charge as depreciation and the expenditure was overstated by

` 601633.00 and asset was understated by ` 441210.00.

B. Income and Expenditure:

2.1 Establishment expenses (` 57383590.00) Sch-3

This head was understated by `310746.00 due to non provision of

Establishment Expenses (Pay +Arrear DA+HRA+Other Allowance) pertaining to

the period 2011-12. Consequently, Liabilities Provisions was understated to the

same extents.

2.2 Administrative Expenses (` 2757485.00) Sch-4

(i) This head was understated by `112206.00 due to understatement of

expenditure of `96000.00 towards rates, rent and taxes, `23027.00

towards other contingencies and overstatement of `6821.00 towards

electricity. Consequently capital fund was overstated to the same

extent.

(ii) This head was overstated by `11194.00 towards telephone charges

for which advance payment was made to BSNL but shown as spent

during 2011-12. Consequently current asset was understated by

` 11194.00.

(iii) This head was over stated by `29321.00 due to charging the entire

cost of postage stamps without excluding unutilised balance lying

with District Legal Services Authorities as on 31st March, 2012.

Consequently, current asset was understated to the same extent.

2.3 Depreciation (`1229951.00) Sch-1

This head was overstated by ` 27901.00 due to non charging/wrong

charging of depreciation on various fixed assets i.e. Furniture & Fixture.

Consequently, both the Fixed Asset and Income for the year were understated to

the same extent.

C. Receipt and Payment Account (F.S-1)

-NIL-

D. Accounting Policy

The financial statement has been prepared on the basis of historical

cost convention in accordance with normally accepted accounting policies as

followed consistently by the Authority.

Depreciation on block of fixed assets is provided on written down value

method as per income tax rules.

Net Impact:

The net effect of the comments given in the preceding paras was that

assets as on 31 March 2012 were understated by ` 937685.00 & Liabilities were

overstated by ` 118314.00. The expenditure was overstated by ` 819371.00 as

detailed in Annexure-B.

E. General:

I. Adequacy of Internal Audit/Internal control system.

There is no Internal Audit/Internal Control system in the

organisation.

II. System of physical verification of Fixed Assets/Inventories.

The Fixed Asset Register was not maintained properly and physical

verification of assets/inventories was not conducted since

inception.

III. Regularity in payment of statutory due.

The statutory dues are being deposited in time as there was no

closing balance outstanding at the .end of 31st March, 2012 financial

year. The staffs are 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.

F. Grants-in-Aid

Out of the available funds of ` 3242.451akh (grants received from

National Legal Services Authorities (NALSA) ` 158.43lakh, from Law

Department, Government of Odisha ` 23.00 lakh, Budget allotment ` 844.37

lakh, carried over balance of previous year ` 1165.361akh, 13th Finance

Commission Grants for construction of ADR Centres ` 815.22 lakh,

13th Finance Commission Grants for Lok Adalat ` 199.80 lakh, Misc. Grant

` 5.42 lakh and other receipts ` 30.851akh) the organisation could utilise a sum

of ` 1717.061akh leaving a balance of ` 1525.391akh as on 31st March, 2012.

(iv) Subject to our observations in the preceding paragraphs, we report

that the Balance Sheet and Income and Expenditure/Receipt and

Payment Account dealt with by this report are in agreement with

books of accounts.

(v)

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

the explanation given to us, the said financial statement subject to

significant matters stated above and other matters mentioned in

ANNEXURE-I, 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, Cuttack as at

31 March, 2012 and

(b) In so far as it relates to Income and Expenditure Accounts of

the surplus for the year ended on the date.

For and on behalf of the

Comptroller &. Auditor General of India

Bhubaneswar

(Amar Patnaik)

Dated: 14/03/2013

ACCOUNTANT GENERAL(G & SSA) ODISHA

ANNEXURE-A

Nature of fixed

assets

Cost of asset not

accounted for in the

accounts(in `)

Rate of

depreciation

(%)

Amount of .

depreciation

(In `)

Balance at the

end of the year

(In `)

Computer and

accessories

151700

59160

92540

Furniture and

fixtures

325111

22241

302870

Office

equipments

43283

3605

39678

520094

85006

435088

Nature of fixed

assets

Expenditure

charged as revenue

expenditure (In `)

Rate of

depreciation

(%)

Amount of

depreciation

(In `)

Balance at the

end (In `)

Books

52180

31308

20872

ANNEXURE-B

Statement showing the net effect

POM

No.

Asset .

Liability

Income

Expenditure

Overstated Understated Overstated Understated Overstated Understated

Overstated

Understated

43, 32

435088

85006

520094

20872

31308

52180

27901

310746

96000

23027

6821

11194

441210

160423

601633

29321

937685

429773

311459

1249144

429773

NET ASSET UNDERSTATED=937685 NET EXP. OVERSTATED=819371

(-) NET LIABILITIES OVERSTATED=118314

TOTAL=819371

SEPARATE AUDIT REPORT

Separate Audit Report of the Comptroller and Auditor General of India on the

Accounts of Odisha State Legal Services Authority, Cuttack for the year ended

31st March, 2016

We have audited the attached Balance Sheet of Odisha State Legal Services

Authority. Cuttack as at 31 March 2016 and the Income and 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 Act, 1987. These financial statements

include the account of 30 District Legal Services Authorities, 74 Taluks Legal Services

committees and one High Court Legal Services Committee. These financial statements

are the responsibility of the Odisha State Legal Services Authority's management. Our

responsibility is to express an opinion on these financial statements based on our audit.

2. This Separate Audit Report contains comments of the Comptroller and Auditor

General of India (CAG) on the accounting treatment only with regard to classification,

conformity with best accounting practices, accounting standards and disclosure norms,

etc. Audit observations 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

misstatements. 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 the 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 information and explanations which to the best of our

knowledge and belief were necessary for the purpose of audit.

(ii)

The Balance Sheet and Income & Expenditure Account/Receipt & Payment

Account dealt with by this report have not been drawn up in the format prescribed by the

Government of India in consultation with the comptroller and auditor General of India.

(iii)

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

been maintained by the Odisha State Legal Services Authority, Cuttack as required under

Para. 18 of Chapter-V of the Legal Services Authorities Act, 1987 is so far as it appears

from our examination of such books.

COMMENTS ON ACCOUNTS

A. Consolidated Balance Sheet

1.1 Capital Fund and Liabilities

Liabilities for expenses:` 99,29,068

The above did not include a sum of ` 34,775 payable towards service

rendered by the chartered accountant firm for preparation of annual

accounts for the year 2015-16 and preparation of utilisation certificates for

the period from 2007-08 to 2015-16. As a result of which the head 'Liability

for expenses' was understated by ` 34,775 with corresponding

overstatement of ^‘Surplus of income over expenditure' by the same amount.

1.2 Assets

Fixed Assets (Schedule-2)

Buildings: ` 11, 88, 69,322

The above was overstated by ` 319, 92,917 due to:

•

Over-statement by ` 75,09,245 on account of wrong capitalisation of

cost of ADR centre, Jharsuguda for ` 83,43,606 and charging

depreciation of ` 834,361 thereon though the same was put to use

in the subsequent year 2016-17 (July 2016);

•

Overstatement by ` 244, 83,672 on 11 ADR buildings on account of

excess capitalisation of ADR building, Sonepur and delayed

capitalisation (10 buildings)and charging excess depreciation of

` 4412 thereon as detailed in Annexure-A.

Consequently, 'Building under construction' was understated by ` 83,43,606,

‘Current assets-advances with Executive Engineers R&B for construction of

ADR centres' understated by ` 2,44,79,260 and 'Expenditure depreciation'

was overstated by ` 8,34,361 with overstatement of Capital fund by ` 4412.

Net Impact:

The net effect of the comments given in the preceding paras was that

assets as on 31 March, 2016 were understated by ` 8,29.949 and Liabilities were

understated by ` 30,363and Expenditure was overstated by ` 7,99,586.

B. General

1.1 A sum of ` 6,94,560 towards cost of audit of the annual accounts for the

years, 2011-12 to 2014-15 was claimed by the office of the Accountant General

(G&SSA), Odisha in the month of November 2016 under section 18 (2) of the Legal

Services Authorities Act, 1987 and the same though approved by the Finance

Department in principle but the authority has sought for clarification from

administrative department which should have been disclosed in the annual

accounts under contingent liability.

C. Grants-in-Aid

Out of the available funds of ` 41.74,27,627 the organisation could utilise

a sum of ` 5,42,93,79 leaving a balance of ` 36,31,33,836 unutilised as on

31 March, 2016.

G. Management letter: Deficiencies which have not been included in the

Audit Report have been brought to the notice of the Member-Secretary, OSLSA

through a management letter issued separately for remedial/corrective action

(iv)

Subject to our observations in the preceding paragraphs, we report

that the Balance Sheet and Income and Expenditure/ Receipt and

Payment Account dealt with by this report are in agreement with

books of accounts.

(v)

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

the explanation given to us, the said financial statement subject to

significant matters stated above, 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, Cuttack as at

31 March, 2016 and

(b) In so far as it relates to Income and Expenditure Accounts for

the year ended on the date.

(R Ambalavanan)

Accountant General (G&SSA)

ANNEXURE-A

Statement of effect of delay in capitalisation of assets i.e. buildings put to use during 2012-13, 2013-14, 2014-15 and 2015-16 resulting in

understatement of expenditure (depreciation) and capital fund Method of calculation of depreciation: WDV.

Rate of Depreciation: 10 per cent for assets put to use for 180 days or more during the year and 5 percent for those put to use below 18

days as per Section 32 of Income Tax Act

(In ` )

Name of

the

Building

Date of

completion/

inauguration

/use

Gross

Block

2012-13

Net

Block

31.03.2013

2013-14

Net

Block

31.03.2014

2014-15

Net

Block

31.03.

2015

2015-16

Net Block

31.03.2015

No.of

days put

to use

Deprecia-

tion

No.

of days

put to

use

Deprecia-

tion

No.of

days

put to

use

Depreci-

ation

No.of

days

put to

use

Depreciation

ADR Centre,

B ol a ngi r

03.11.2012

100,00,000 <180d

5,00,000

95,00,000

>180 d

9,50,000 85,50,000 >180d

8,55,000 76,95,000 >180d 7,69,500

69,25,500

ADR Centre,

Puri

06.10.2012

99,56,710

<180d

4.97,836

94,58,874

>180d 9,45,887 85,12,987 >180d

8,51,299 76,61,688 >180d

7,66,169

68,95,519

2012-13

997836

ADR Centre,

Jeypore

21.04.2013

106,00,209

>180d 10,60,021 95,40,188 >180d

9,54,019 85,86,169 >180d

8,58,617

77,27,552

ADR Centre,

Angul

09.10.2013

87,10,143

<180d 4,35,507 82,74.636

>180d

8,27,464 74,47,172 >180d

7,44,717

67,02,455

ADR Centre,

Sonepur

22.02.2014

63,00,000

17,62,800-

Dec. 2015

<180d 3,15,000 59,85,000

>180d

5,98,500 53,86,500 >180d

538650+

88140

4847,850+1674,

660

2013-14

3706415

ADR Centre,

BBSR

16.08.2014

95,85,323

>180d 9,58,532 86,26,791 >180d

8,62,679

77,64,112

ADR Centre,

Berhampur

16.08.2014

139,91,283

>180d 13,99,128 12592155 >180d

12,59,216

113,32,939

'Addition ` 17,62,800 expenditure incurred up to Dec 2015 added during 2015-16

ADR Centre,

Balasore

23.08.2014

112,00,000

>180d

11,20,000

100,80

,000

>180d

10,08,000

90,72,000

ADR Centre,

Sambalpur

10.01.2015

110,29,851

364,549

(Feb. 2016)

<180d

551,492

10478,

359

>180d

1047836

18227

9430523

346,322

2014-15

ADR Centre,

Nuapada

4.4.2015

48,80,954

>180d

4,88,095

43,92,859

ADR Centre,

Dhenkanal

24.8.2015

108,49,016

>180d

10,84,902

97,64,114

2015-16

1092,30,838

997836

3706415

8115434

9534748

868,76.405

Taken in account

34,09,642

66,07544

13167196

Understatement

997836

Depreciation

Year

Depr due

Depr provided in account

Under/over statement

2012-13

997836

2013-14

3706415

3409642

2014-15

8115434

6607544

2015-16

9534748

13167196

Total

223,54,433

23184382(including for Jharsuguda ` 834361):On above projects:`223,50,021

Jharsuguda: wrongly capitalized in 2015-16:` 8343606 (depr overstated `834361)

For above 11 projects: Depreciation overstated by: `223,54,433 less `22350021 (excl Jharsuguda)=: `4412

Gross block overstated for above 11 buildings by ( `13,37,10,098 (`14,20,53,704 less Jharsuguda ` 8343606 wrongly capitalised) less `1092,30,838 = `244,79,260

(For Sonepur:` 359,37,200 overstated and for Berhampur ` 114,57,940 understated) I, Net block overstated for above 11 buildings by: ` 2,44,83,672 i.e. .11,13,60,077

(11,88,69,322 less Jharsuguda ` 75,09,245) provided against ` 868,76,405 as above

Accounting head

To be

Provided in accounts

Overstatement

Under Statement

Gross block

10,92,30,838

14,20,53,704

3,28,22,866

Depreciation

223,54,433

2,31,84,382

8,29,949(Jharsuguda: 8,34,361 O/s. and U/s. 4412)

Net block

8,68,76,405

11,88,69,322

3,19,92,917

Capital works in progress

348,48,969

2,65,05,363

83,43,606

Net Impact (in `)

Para. No.

Liabilities

Asset

Income

Expenditure

overstated

understated

overstated

understated

overstated

understated

overstated

understated

1.1

0.00

34775.00

0.00

34775.00

1.2

4412.00

0.00

31992917.00

32822866.00

0.00

834361.00

0.00

Total

4412.00

34775.00

31992917.00

32822866.00

0.00

834361.00

34775.00

Impact

30363.00

829949.00

0.00

799586.00

Sr. Audit Officer/GSA

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Ex. Gaz. 973-173+400