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2015-16
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C. BHATTACHARWA &. ASSOCIATESCHARTE.RE.D ACCOUNT ANTS
29, Rajdanga Main Road,Flat-2C, 2nd floorKolkata- 700 107
[email protected] 9051838676
TOTHE CHAIRMAN,ARAMBAGH MUNICIPALITY,ARAMBAGH,WEST BENGAL
Sir,We have conducted the Internal Audit of ARAMBAGH MUNICIPALITY for the year
2015-16, as per the terms of reference vide work order no. A/398-2 dated 06.08.2017. Our reportin respect of same has been submitted incorporating our observations, suggestions and other facts andfigures in detail. The scope of the Internal audit was checking the efficiency & effectiveness of theinternal control and verification of related records on test check basis.Further we have given recommendations for rectifying/strengthening the internal control systemswhich is appended in attached annexure. We believe that the given recommendations shall improvethe existing controls.
With regard.
We thank the management for their cooperation in conduct of this Audit. Should there be anyclarifications the management is free to revert it to us.
Thanking you.
Yours Faithfully
For C. Bhattacharyya & Associates.
Chartered Accountants
FRN 327170E
(c. Bhattacharyya)
M.No-0670S9
1
GENERAL ORGANISATIONAL INFORMATION
Name the Chairman/ Chairperson: Sri Swapan kumar Nandi
Name of the ULB
No. Of Wards of the ULB
ame of the Vice Chairman :
Name of the Executive officer:
Name of the Finance officer :
Address of the ULB
Audit Period
ARAMBAGH MUNICIPALITY
19
Alamgir Hossen Choudhuri
Sri Kartik Kumar Rano
Sri Soumabha Oey
ARAMBAGH MUNICIPALITY,ARAMBAGH,WEST BENGAL
Financial Year 2015-16
2
.d. During course of our Audit the Municipality has submitted the total Receipts (both revenue & Capital) of the ULBfor theyear 2015-16. The details of the same are summazized as follows:
:I:!lc:.::~~@!1lt~Yt~_~"". < ~,< ~ ,~",,~,-:~,~> .' .h ""\V:mf0 ~ "/C/",--,,,, ~ » ~-~N?qi~~,,&~~'~$Q,
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A Revenue Receipts (1+2+3) 1037.841 Own source revenue (X+Y) 245.54
X Tax Revenue 69.94i) Property Tax 67.00ii) Other tax (levied and collected by municipal body) 2.94Y Non Tax Revenue 175.60i) Fees& fines 132.90ii) User Charges 30.12iii) Other non tax revenue (levied and collected by municipal body) 12.58
2 Other Revenue Receipts 2.27i) Income from interst/investments 0.16ii) Other Revenue income 2.11
Total of Other Revenue Receipts 2.273 Transfer Frant & Assigned Revenue 790.03
i) State Assigned Revenue 64.27ii) State Finance Commission (SFC)Grant/Devolution 69.44iii) Octroi compensationiv) Other State Government Transfers 390.74v) Central Finance Commission (CFC)Grant 118.32vi) Other Central Government Transfers 147.26vii) Others
B Capital Receipts 1554.36Saleof Municipal Fixed Assets (If any)Loans (from State Govt. or Banksetc.) 4.05State Capital Account Grant (under State Schemes etc) 1287.33Central Capital Account Grant (under Central Scheme etc.) 142.10Other Capital Receipts 120.88Total of Capital Receipts 1554.36
Total~eft"~::-_ •._ .,-a. .~ ,... . c' ',..,.... . •.. [''i.::','' ·C',...
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.£9.During course of our Audit the Municipality has submitted the total Expenditure (bothrevenue & Capital) of the ULB for the year 2015-16. The details of the same aresummazized as follows:~""I8~1itl;~~_~'IiG~1W?'f_C4~l'J\1M'4%~'4\iWli?f~'''''$~W'~, •• ,~., ~~'j(:',(" % '" ( '" ''';;;", "'« ~ mm
-< , '" I. J "'''''''< :. ' h'" MW,*
~~~~~_~~~f!~ ~~"'~1\""i'<: ~ ~tr'0 \.-...<t~~'Wlk~ i ~,.,,;p~;At..,,-""'<F~"," ,>~rN :; z-a- (~,_'"''' '" f, -<5~ '"'~1~~1A Revenue Expenditure 555.63i) Establishment Expenditure 369.08ii) Operation and Maintenance 99.00iii) Interest on Loan paid during the year 0.66
Ane other revenue expenditure not coverediv) under i), ii) & in) 86.89
Total Revenue Expenditure 555.63B Capital Expenditure 1402.21
All developmental works under Central/i) State specific Schemes 1240.92ii) Loan Repayment (Principal Amount) 8.02iii) Other Capital Expenditure 153.27
Total Capital Expenditure 1402.21
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