Presentation on NREGA Audit

1. Presentation on Quarterly Financial Audit, Monitoring of Own Source
Revenue of Panchayat & Handholding support for Strengthening of
Financial Management System of PRIs
MP STATE TECH E-PANCHAYAT SOCIETY

2. We, M/s. Dassani & Associates, thank you for providing us an opportunity
to propose for the “Quarterly Financial Audit” of Panchayati Raj Institutions
in the State of Madhya Pradesh.
This document sets out our proposition to you. Our enthusiastic team will
examine the systems, policies and procedures and bring ideas that might
benefit the Institution and deliver on the degree of professionalism and
knowledge that you expect from your consultant.

3. ABOUT US
• We M/s. Dassani & Associates, a premier Chartered Accountancy firm headquartered at
Indore (M.P.) and having our branch offices in Mumbai, New Delhi, Pune, Kota, Bhopal,
Shivpuri, Rath & Orai.
• Firm is having more than 37 years experience in the field of Financial Auditing (PSU/
Government Departments or Institutions/ Companies, Firms, Banks etc.), Financial
Planning and Consultancy, Bank Audits, Internal Audit, System & Management Audit,
Information System Audit, Forensic Audit, Risk Based Audit, VAT & GST Audit, Stock
Audit, Company Audit, CAG Statutory Audit of Limited Companies and Statutory audit of
Private Limited Companies.
• We also provide Management Consultancy Services, Accounting Advisory Services
(Including Direct & Indirect Tax Consultancy, Project Finance, Software Development
Consultancy & System Analysis) and Market Survey & Equity/ Debt Syndication

4.  Working Team
Firm is having 14 full time partners including 13 FCA partners & 1 ACA partner having rich
experience in their respective areas with additional qualifications in the field of Law, Arbitration,
Forensic audit, IFRS, DISA, Concurrent audit, etc. In addition to the rich experienced partners,
the firm is also having a well qualified and experienced team of more than 70 members including
5 CA employees.
 Infrastructure
We have a well furnished office equipped with latest technology, Computerized Wi-Fi
Environment, Cloud Storage of Data, Phones, Fax, Mobile, Laser Printers, Color Printers,
Scanners, 24 Hrs. Internet facility, ISDN Line, State of Art Communication Capabilities and Client
& employee friendly working environment.
 Dedicated Team
We have a well qualified and dedicated team having experience of Audits of Schemes of Zila
Panchayat, Gram Panchayat and Schemes of Janpad Panchayats to conduct the assignment.
 Peer review
Our firm has been reviewed by the Peer Review board of the ICAI and we follow the quality and
control standards prescribed by the board and the Institute of Chartered Accountants of India
(ICAI).

6. We are empaneled with various Government and Regulatory Bodies and Authorities few
of them are as under:
 Reserve Bank of India (RBI)
 Comptroller & Auditor General of India (CAG)
 Registrar of Co-operative Societies
 Income Tax Department for Special Audits (u/s142(2A))
 Securities and Exchange Board of India (SEBI)
 Enforcement Directorate (ED), EOW, MP Police Department
 Central Bureau of Investigation (CBI)
 Various Public and Private Sector Banks (SBI, IDBI, J&K, UBI, PNB, BOM,
ICICI, BOB, CBI, OBC, Dena Bank, UCO, BOI, etc.)

7. We have conducted Audits of various bodies, few of them are as under
(PSU):
• Bank of Baroda (Central Statutory Audit)
• Northern Coalfields Limited (NCL)
• South Eastern Coalfields Limited
• Bharat Sanchar Nigam Limited (BSNL)
• New India Assurance Company Limited
• Oriental Insurance Company Limited
• Oriental Bank of Commerce
• Central Bank of India, Corporation Bank
• M.P. State Industrial Dev. Corporation Limited
• M.P. State Civil Supplies Corporation Limited
• M.P. Warehousing & Logistic Corporation Limited

8. We have conducted Audits of various bodies, few of them are as under
(PSU):
• M.P. State Agro Industries Development Corp. Limited
• M.P. Tourism Development Corporation
• M.P. Rajya Van Vikas Nigam Limited
• National Rural Health Mission (NRHM)
• Rajya Shiksha Kendra (SSA), Madhya Pradesh
• Airport Authority of India
• Securities and Exchange Board of India
• Indian Farmer Fertilizer Cooperative Limited
• STCI Primary Dealers Limited

9. EXPERIENCE IN AUDIT OF PRI’s AND SCHEME UNDER RURAL DEVELOPMENT DEPTT. OF
MADHYA PRADESH
Sl. No. Name of Auditee Department Type of Audit Year of Audit
1 MP State Tech e-Panchayat Society District - Seoni Financial Audit 2020-21
2 MP State Tech e-Panchayat Society District - Seoni Financial Audit 2019-20
3 MP State Tech e-Panchayat Society District - Seoni Financial Audit 2018-19
4 MP State Tech e-Panchayat Society District - Seoni Financial Audit 2017-18
5 Jila Panchayat - Datia Financial Audit 2011-12
6 Jila Panchayat - Shajapur Financial Audit 2011-12
7 Jila Panchayat - Shajapur Financial Audit 2009-10
8 Jila Panchayat - Ashoknagar Financial Audit 2007-08
9 Jila Panchayat - Ashoknagar Financial Audit 2006-07
10 Samagra Swachhta Abhiyan - Ashoknagar Financial Audit 2007-08
11 Samagra Swachhta Abhiyan - Ashoknagar Financial Audit 2006-07
12 MP Gramin Rojgar Guarantee Yojana - Sheopur Financial Audit 2005-06
13 Jila Panchayat - Shajapur Financial Audit 2002-03
14 Jila Panchayat - Shajapur Financial Audit 2001-02
15 Jila Panchayat - Shajapur Financial Audit 2000-01

10. Improving
Financial
Management and
Accounting System
of PRIs
Quarterly checks
and reporting to
the concerned
Authority
Proper control over
OSR of all
Panchayats to
achieve significant
growth
Evaluate and
improve the
effectiveness of
Risk Management
To provide
independent,
regular & prompt
Assurance to
Management that -
Internal Controls are
designed appropriately
Internal Controls are
properly implemented
Internal Controls are working
effectively

11. TO CHECK
Whether funds have been utilised in accordance with guidelines, directives, acts and rules.
Whether there is any diversion of funds.
Whether the procurement of goods/ services is in accordance with the rules.
Whether the supporting documents for procurement have been kept in records properly.
Whether the accounting is done on regular basis and the transactions are in place with Bank Statements.
Whether all the receipts and payments have been recorded properly.
Whether the irregularities/comments reflected in social/statutory audit reports are duly complied with.
Whether the procurement is done through the GeM portal, if required by the orders of Government.
Whether TDS returns have been filed within time regularly.
TO REPORT
That all the expenditure transaction verified online where IT system is already in place.
Scrutiny of Bank Reconciliation Statement.
Submit system generated Quarterly Report in time.
IT systems are in place.

12. TO REPORT (continued..)
Complete Receipt & Payment A/c, Income & Expenditure A/c, Trial Balance, Balance Sheet along with
Annexures, Bank Reconciliation Statement etc. along with comments thereon.
Reporting of irregular/ unreasonable payments.
Reporting of Discrepancies observed on the physical verification of Fixed Assets.
Reporting of Discrepancies observed in case of deductions have been made from the salary of the
employees either on account of PE/ESI/Professional Tax/ TDS.
Verification of approval of competent authority in case, actual expenditures exceed the budget allocation/
sanctions.
General ledger scrutiny.
Physical Verification of Fixed Assets with the Fixed Assets Register.
Reporting of Discrepancies observed in case of deduction of different taxes, statutory liabilities and their
deposition.
Irregularities/ comments in PY report are complied with or not.
Scrutiny of quarterly squaring of accounts and advances.

13. 13
“Policies and procedures adopted by the management for ensuring the orderly and efficient conduct of its operations,
including adherence to government’s policies, the safeguarding of its assets, the prevention and detection of frauds
and errors, the accuracy and completeness of accounting records, and the timely preparation of reliable financial
information.”
Building Block
(Component)
Key Objectives of Coverage
POLICIES AND
PROCEDURES
Assignment of responsibility, delegation of authority, segregation of
duties and establishment of related parties and procedures to provide
a basis for accountability and controls.
SAFEGUARDING OF
ASSETS
Assets and ownership interests exists at a specific date. Assets are the
rights of the entity at a specified date.
PREVENTION AND
DETECTION OF FRAUDS
AND ERRORS
Enable proactive anti-fraud controls and a fraud risk management
framework to mitigate fraud risks to the department
ACCURACY AND
COMPLETENESS OF THE
ACCOUNTING RECORDS
All transactions occurred during a specific period have been
recorded. Assets, liability, expenses and revenue components are
recorded at appropriate amounts.
TIMELY PREPARATION OF
RELIABLE FINANCIAL
INFORMATION
Financial items are properly described, sorted and classified
Financial information provided is as per the timelines defined by the
Government.

14. 14
COMPUTER-AIDED
AUDITING TECHINIQUES
COMPARITIVE ANALYSIS WITH PREVIOUS YEARS
ANALYSIS OF EXPENDITURES USING VARIOUS
ACCOUNTING/ FINANCIAL FORMULAE
DATA ANLYSIS & VALIDATION
DETAILED ANALYSIS OF DATA FROM DIFFERENT VIEWS
USING EXCEL
DATA FILTRATION USING ADVANCED EXCEL
FLAG INCONSISTENCY
MANUAL AUDIT
TECHNIQUES
CONFIRMATION OF BROUGHT FORWARD BALANCES AS
PER LATEST AUDIT REPORTS
VOUCHING & VERIFICATION
INQUIRY & INSPECTION
CROSS VERIFICATION WITH SUPPORTINGS
CHECKING & CONFIRMATION
REPRESENTATIONS FROM MANAGEMENT
DRAWING OF CONCLUSION AND AUDIT REPORT

15.  Our audit program would involve the following :-
1) Planning
2) Execution
3) Reporting
4) Follow Up and Review

16. In order to obtain proper knowledge of the functionality of Panchayat Raj Institution, we are
going to undertake the following steps:-
 Thorough understanding of the applicable legal and regulatory framework.
 Obtaining Budgets and internal reports prepared over financial aspects for current and
previous periods.
 Obtaining an understanding regarding distribution of responsibilities among various
staff members and internal control system.
1. Understanding the Panchayat Raj Institution’s business environment:-

17. We would undertake analytical procedures i.e. extensively using our accounting &
previous audit knowledge and experience in order to assess the potential for material
misstatement in financial statement.
 The key aspect is to identify the relevant risk indicators and to interpret them
properly.
 This would help us to identify the degree of reliance that could be placed on the
accounting system and internal control system.
2. Understanding the Analytical Procedures:-
Based on the assessed level of risk involved and material misstatements an
appropriate staffing plan would be made which would clarify each member’s role in
the assignment based on their skill sets, knowledge and previous experiences.
3. Audit Team Briefing:-

18.  To Check the total of Cash/Bank book including carried forwards.
 To Check whether the sanctioned amount of all vouchers are tallying with cash/bank
book.
 To Check all contra entries of Cash and Bank.
 Physical verification of Cash.
 To Check all receipts have been deposited timely.
 To Check the Demand draft issued has been cleared within reasonable time limit.
 Checking of credits for interest on bank deposits and saving account with bank
statement/bank reconciliation statement.
 To Check the electronic payment system, that it should be done as per guidelines.
 To Check the Government money has not been kept in F.D.R. and Current account.
(to be continued…….)
To Conduct the Audit we looked forward following things:-
1. Cash and Bank Balance

19. (continued…..)
 To Check that all cheques have been issued by authorised officials & money is drawn only
by competent authority.
 To Check the Bank adjustment vouchers are supported by genuine documentary evidence.
Verification of the accuracy of amounts directly debited by bank and the accounting
treatment thereof.
 To Check the Bank balances maintained by the District/Block/GP/SHGs (Self Help
Group)/NRLM/Watershed committee/PIA (Project Implementing agency) are in excess of
the prescribed requirements (if any) of the District/Block/GP as the case may be.
 To Check the proper bank account is operational.
 To Check that no bank account will be opened or closed without the permission of higher
authorities.
 To Check the cash balances are deposited immediately to the bank, no cash is allowed to
be drawn neither any cheque book will be used by the agency also all payments made by
the electronic transfer (NEFT/FTO/RTGS)

20.  Vouching of receipts and payment with supporting documents.
 Verification of all vouchers entered in Cash/Bank book duly sanctioned /attested by
officer in charge.
 To check the quarterly expenditures incurred & submitted with supporting documents.
 To Check the receipt & payments vouchers are serially numbered.
2. Documentation and correct posting with vouching (Authenticated/ Approved vouchers)
 To Check that all the funds have been utilized in accordance with guidelines, directives,
acts and rules issued by government.
 To Check the Counterpart fund, if any, have been provided and used in accordance with
the relevant provisions of Act & Rules.
 To Check, there is no diversion of funds for other purposes.
(to be continued…….)
3. Leakages– Proper utilization of funds

21. (continued…..)
 Reconciliation of fund transferred by:-
 Government/Council to Zila panchayat.
 Zila Panchayat to Janpad Panchayat/Gram Panchayat/ line department SHG’s/ Watershed
committee/ PIA and other Implementing agencies.
 Janpad Panchayat to Gram Panchayat/working agencies.
 To Check the funds are used economically efficiently and economically to the purpose which
they are provided.
To Check the General Ledger, Accounting transactions are correctly accounted for in the
respective accounting head.
Scrutiny of monthly squaring of accounts and advances.
To Check the calculation of payments and entry in the proper books.
4. Errors– Checking Omission & Commission errors:-

22.  To ensure all the transaction have been accounted in books of accounts.
 Error of commission can be detected by matching all accounting entries with their
respective vouchers.
To Check, TDS has been deducted as per the provisions of IT Act/GST Act and deposition is
made within prescribed time period.
Verification of proper deduction have been made from the salary of the employees either
on account of PE/ESI/Professional tax and the same have been properly deposited within the
prescribed time.
Verification of TDS deducted from the salary of the employee as well as payments to
contractors, Professionals or others is as per the rules and regulation prescribed by the
Income Tax Act 1961 and amended time to time.
To Check the TDS returns have been filed within the prescribed time limit also PAN of
employees correct and parties have been mentioned.
5. Timely Compliances of all statutory dues and responsibilities:-

23.  To Check the Goods & Services have been procured in accordance with the provisions in
the rules and orders issued by concerning authorities.
 To Check the Goods & Services are adequately handed over and used solely for their
intended purposes and exit protocols for work completion are followed.
 To Check adherence to procurement manual by authorities and procurement guidelines at
operating levels.
 To Check irregularities in payment on overwriting on bills.
 To Check the quality of goods/stores purchased are certified by the competent person and
are as per the purchase order in terms of quality, quantity specification and price and
store register number is recorded on the bill/invoice.
 To Check the validity of GST invoice provided by the supplier.
 To Check supplier has put his initials in all cuttings/corrections in bill.
 To Check the original bill duly signed by the supplier is submitted.
 To Check the legal resources that have been taken in due course against defaulting
contractors or suppliers.
6. Procurement of Goods and Services:-

24.  Thorough checking of attendance records and salary calculations accordingly.
 To ensure salary paid is as per calculations done considering the pre decided norms.
 To Check TDS has been deducted as per section 192 and deposited on a timely basis.
 To verify and comment upon the system being followed for claims of employees.
 To Check only the competent authority has utilized the powers delegated to them.
 To Check whether any advances are given to employees, if yes whether it is sanctioned by
appropriate authority or not.
 To Check whether recruitment criteria being followed are as per given guidelines and
competent people are appointed for appropriate job profile.
 Proper training has been given to staff from time to time to update their knowledge
regarding changes in policies and procedures.
7. Staff Recruitment & salary payment compliances:-

25.  To Check quarterly expenditure incurred and submitted with supporting documents.
 To Check expenditure incurred is strictly in accordance with the prescribed financial
norms.
 Verification of approval of competent authority in case, actual expenditure exceeds the
budget allocation/sanctions.
 To Check each item of expenditure has been covered by a sanction, either general or
specific, accorded by competent authority, authorizing such expenditure.
 To Check the expenditure is incurred with due regard to the broad and general principal of
financial propriety.
 Verification of whether any capital expenditure has been charged to revenue and vice
versa.
8. Regarding expenditure incurred and payments made:-
9. Physical Verification:-
 To Check Investment/Deposits and its timely renewal /realization the maturity along with
interest.
 Physical verification of Fixed Assets with Fixed Assets Register.

26. 10. Reconciliation of books of accounts including bank:-
Scrutiny of Bank Reconciliation Statement.
To Prepare complete receipt & payment, income & expenditure, trial balance and balance
sheet etc of accounts along with comments.
To Give comment on old outstanding items in bank reconciliation along with reasons and
whether the same have been reversed if stale.
To Check the brought forward of opening balance on 1st April of each year.
Reconciliation between intermediaries agencies
 Use of Gram Swaraj/ Priya Software/ Panchayat Darpan (PFMS Software) /SSSM/PES/all
other applicable software of the department.
 Use of audit software for tracking of audit paras.
11. In Relation to Software:-

27. CLUSTER 1
CA. Udesh Dassani (Project Head)
District 1
CA. Vishal Jain
Partner 1
CA. Ritu
Chourey
Employee 1
Harshit
Agrawal
Assistant 1
Aditya
Rahore
Assistant 2
Anjul
Gupta
Assistant 3
Sourabh
Mehta
Assistant 4
District 2
CA. Tushar
Vaidya
Partner 2
CA. Shreyash
Sethiya
Employee 2
Kirti
Kushwaha
Assistant 1
Arpita Jain
Assistant 2
Mayank
Jain
Assistant 3
Aditi
Sharma
Assistant 4
District 3
CA. Manish
Kumar Gupta
Partner 3
CA. Ajay
Gupta
Employee 3
Dhruv Jain
Assistant 1
Adarsh
Paliwal
Assistant 2
Shruti
Gupta
Assistant 3
Muskan
Goyal
Assistant 4
District 4
CA. Abhishek
Maheshwari
Partner 4
CA. Ratnesh
Jain
Employee 4
Anurag
Tuwani
Assistant 1
Manish
Gupta
Assistant 2
Hunny
Wadhwani
Assistant 3
Samarth
Jain
Assistant 4
District 5
CA. Tithi
Maheshwari
Partner 5
CA. Fozia
Malik
Employee 5
Darshan Jain
Assistant 1
Akshat Modi
Assistant 2
Ajay Jain
Assistant 3
Ansh Singhai
Assistant 4
Note: Apart from above, we have Qualified/Semi qualified staff who will join the audit team as and when required.

28. CLUSTER 2
CA. Udesh Dassani (Project Head)
District 1
CA. Chandra
Prakash Gupta
Partner 1
CA. Ritu
Chourey
Employee 1
Puneet
Jain
Assistant 1
Tanmay
Bhatt
Assistant 2
Dhruv Jain
Assistant 3
Yashasvi
Laddha
Assistant 4
District 2
CA. Manoj
Kumar Rathi
Partner 2
CA. Ratnesh
Jain
Employee 2
Pratham
Gupta
Assistant 1
Tarun
Solanki
Assistant 2
Harshit
Jain
Assistant 3
Shivani
Gupta
Assistant 4
District 3
CA. Ankita
Jain
Partner 3
CA. Fozia
Malik
Employee 3
Palash
Agrawal
Assistant 1
Tanishka
Akhand
Assistant 2
Shashank
Jain
Assistant 3
Arpit
Joshi
Assistant 4
District 4
CA. Churchill
Jain
Partner 4
CA. Ajay
Gupta
Employee 4
Nakul Kabra
Assistant 1
Mrinalini
Singh
Assistant 2
Manish
Gupta
Assistant 3
Nidhi
Thakkar
Assistant 4
Note: Apart from above, we have Qualified/Semi qualified staff who will join the audit team as and when required.

29. Designation
No. of
Persons
deployed
No. of days to be devoted
per quarter/ Per Person
Total No. of Man
days in a quarter
Total no. of Man
days in a Year
Project Head 1 25 days in a quarter 25 100
Partner (Cluster Level) 5 25 days in a quarter 125 500
Team Leader/CA’s
(District Level)
5 40 days in a quarter 200 800
Paid Assistants (At Janpad
Level)
5 55 days in a quarter 275 1100
Articles/Paid Employees
(At Gram Panchayats
Level)
25 55 days in a quarter 1375 5500
Total No. of Man Days
Deployed in the Project
8000

30. Defalcation, theft, loss
diversion of funds,
misappropriation of
funds
Major financial
irregularities
Procedural laps
Key management
issues
Observation on
compliance – Action
taking report
Non compliance of
various reports
Accounting issues
Status of creation of
assets and liabilities
Detailed Audit
Finding
Auditor’s Opinion
Overall strengths
and weaknesses
Audior’s comments
and
recommendations
REPORTING REQUIREMENTS

31. Quarterly Reports
Gram Panchayat:
The Quarterly audit report
(Scheme wise & Total) of
Gram Panchayats in
prescribed format duly
certified will be submitted
to concerning GP with a
copy to concerning Janpad
Panchayat latest by the last
date of next month of each
quarter.
Janpad Panchayat:
The Quarterly audit report
(Scheme wise & Total) of
Janpad Panchayat in
prescribed format will be
submitted to Japad
Panchayat office and a
copy of the same to
concerning Zila Panchayat
latest by the last date of
next month of each
quarter.
Zila Panchayat:
The Quarterly audit report
(Scheme wise & Total) of
Zila Panchayat in
prescribed format duly
certified will be submitted
to concerning Zila
Panchayat with a copy to
State Headquarters latest
by the last date of next
month of each quarter.
State Headquarter:
The Quarterly Audit report
of all the scheme/Program
etc. headquarter should be
submitted to concerning
headquarter with a copy to
MPSTEPS latest by the last
date of the next month of
each quarter.

32. Quarterly Reports
• Consolidated Schemes Wise: A Scheme wise consolidated report for whole
District to the concerning district and concerning state head quarter with a copy to
MPSTEPS, latest by the last day of next month after the end of quarter.
• Consolidated Report (All Schemes): Consolidated audit report of particular
district (including all GP & JP) for all schemes as a whole in prescribed format will be
submitted quarter wise to Zila Panchayat and MPSTEPS, latest by the last day of next
month after the end of quarter.

33. Gram
Panchayat:
• In prescribed format
(Scheme wise &
Total) duly certified
to respective Gram
panchayat with a copy
to concerning Janpad
Panchayat, Zila
Panchayat &
MPSTEPS, latest by
before 30th April of
next financial year.
Janpad
Panchayat:
• In prescribed format
(Scheme wise &
Total) duly certified
to respective Janpad
Panchayat & Zila
Panchayat latest by
before 15th May of
next financial year.
Zila
Panchayat:
• In prescribed format
(Scheme wise &
Total) duly certified
to respective Zila
Panchayat,
concerning scheme
headquarter and
MPSTEPS, latest by
before 31st May of
next financial year.
Zila Panchayat
Consolidated:
• In prescribed format
(Scheme wise &
Total) with
consolidation of all
gram panchayat &
janpad panchayat of
district duly certified
to respective Zila
Panchayat,
concerning scheme
headquarter and
MPSTEPS, latest by
before 15th June of
next financial year.
State
Headquarter:
• Yearly Audit Report
of particular
headquarter and
consolidated with
districts as a whole
audit report in
prescribed format
should be submitted
to concerning head
quarter and MPSTEP
latest by before 30th
June of next year,
along with certificate
required by GoI.
Yearly Reports

34. Audited Balance Sheet & Trial Balance
Audited Receipts & Payment A/c and Audited Income & Expenditure A/c
Bank Reconciliation Statements
Certified Quarterly expenditure reports
List of Long Standing advances
Note on accounts and comments and observations of Auditor along with audit report as the auditor understands
suitable
Management letter as the auditor understands suitable
REPORTS WILL BE SUBMITTED WITH FOLLOWING STATEMENTS TO THE CONCERNING STATE
HEAD QUARTER:-

35. Flash Reports / Executive Summary
A flash report is a report that provides upper management in the department with a quick
snapshot of how the department is performing. The report will be prepared by us about the matter
which is require immediate attention & action.
Executive Summary / Flash Reports highlighting the critical issues which require the attention of
the management and the status of actions on the previous recommendations will be submitted as
and when considered necessary.
Hand Holding Support
The Auditors will be physically present at the panchayat level most of the time, the panchayat staff
can be trained conveniently and a parallel handholding support system can be formed which heads
to improved accounting system. Also, the Auditor’s staff trains the panchayat’s staff that helps
them delivering more efficient services on regards with the accounting system of panchayat.

36. Compilation of
Data of:
Population of all
Panchayats.
Permanent and
temporary
Dwelling in
Panchayats.
Haat bazaar
organized and
charges
collected.
Govt. and
private clinic in
Panchayats.
Number of
Doctors and
Nurses available
in the clinic.
We have to prepare database initially and submit report within 3 months from appointment which will include:-
Report on Own Source Revenue (OSR):

37. Details of:
Mines operated
and tax
collected
thereon, if any.
Any certificate or
license issued to
residents
Any other services
provided by the
Panchayats.
No. of shops
operated in
Panchayats.
Any industrial
activity in
panchayat area, if
operated.
Source of water
supply and billing
system
Waste collection system
& recycle management
system operated in
Panchayats.
Report on Own Source Revenue (OSR):

38. Details of:
Property of
Panchayats, given
on lease or rent.
Waste management
system and charges
collected, if any.
Sewerage system
and charges
collected, if any.
Report on Own Source Revenue (OSR):

39. • Format of Quarterly/Annual Receipts & Payments Accounts.
• Format of Consolidated Abstract Register.
• Format of Reconciliation Statement.
• Format of Receivable & Payable.
• Format of Immovable Property.
• Format of Movable Property.
• Format of Inventory Register.
• Format of Demand Collection & Balance.
CAGREPORTS SHOULD BE PREPRAEDAND SUBITTEDIN 8 FORMATS:

40. THANK YOU
1B, Sagar Matha Apts., 18/7 M.G. Road, Indore - 01
Tel: +91-731-4020801-2, dassanica@gmail.com