First Class Magistrate Court-I, Punalur

LOCAL FUND AUDIT,

DISTRICT OFFICE, KOLLAM

FOR THE PERIOD FROM

FIRST CLASS MAGISTRATE COURT

I, Punalur

LOCAL FUND AUDIT,

DISTRICT OFFICE, KOLLAM

FOR THE PERIOD FROM 01-04-2009 TO 31-03

FIRST CLASS MAGISTRATE COURT

PUNALUR

Page 1 of 14

LOCAL FUND AUDIT,

DISTRICT OFFICE, KOLLAM

03-2012

FIRST CLASS MAGISTRATE COURT - I

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LFQ/MS/379/2013 Office of the

Senior Deputy Director of

Local Fund Audit,

District office, Kollam.

Ph: 0474-2740141

E-mail: dydrhglfq@gmail.com

Dated, 03rd

April 2013

REPORT OF THE AUDIT OF ACCOUNTS OF THE

FIRST CLASS MAGISTRATE COURT - I, PUNALUR

FOR THE PERIOD FROM 01-04-2009 TO 31-03-2012

I. OFFICER RESPONSIBLE

1. Sri. R. Ramababu, JFCM From From 01-04-2009 to 20-05-2009

2. Sri. M. Mohammed Races, JFCM, From 21-05-2009 to 22-06-2011

3. Sri. A. Sameer JFCM, From 23-06-2011 to 31-03-2012

II. II. II. II. JUNIOR SUPERINTENDENTS JUNIOR SUPERINTENDENTS JUNIOR SUPERINTENDENTS JUNIOR SUPERINTENDENTS

1. Sri. B. Ramachandran Pillai, From 01-04-2009 to 31-03-2010

2. Sri. P. Anil, From 01-04-2010 to 23-03-2012

3. Sri. K. Muraleedharan, From 24-03-2012 to 31-03-2012

DATE OF AUDIT

Date of commencement : 18-03-2013

Date of Completion : 23-03-2013

Number of days taken : 06 days

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III. OFFICER WHO CONDUCTED THE AUDIT

Sri. B. Skanda kumar,

Senior Deputy Director of Local Fund Audit,

District Office, Kollam

IV. SCOPE OF AUDIT

The Accounts and Register which exhibit monetary transactions as specified in

the Government Orders entrusting the audit of the institutions to this department and in

the letters of the Registrar of the Hon’ble High Court of Kerala issued to this

department from time to time were examined in audit. The Service Books

of the members of staff were also checked in general with reference to letter

No. F6-44758/72 dated 23-09-1972 of the Registrar, Hon’ble High Court of Kerala.

V. PREVIOUS AUDIT REPORT

Replies to Audit Reports for the period from 19-03-2006 to 31-03-2009 have not

been furnished so far. Therefore all the objectios in the above Audit Report are carried

over to this report. Hence the previous Audit Report stands closed.

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PART - I

VI. SERIOUS IRREGULARITIES

Nil

for THE DIRECTOR

of Local Fund Audit Department, Thiruvananthapuram

Sd/-

SENIOR DEPUTY DIRECTOR

of Local Fund Audit, District Office, Kollam

SHINE/06/04/2013

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PART - II

1. Payment from lapsed deposit procedural irregulatiry

noticed (vide para 6 to Part II of Audit Report

for the period from 19-03-2002 to 18-03-2006

Payment of ` 600/- as per cheque No. 74 cashed on 29-04-2004 from lapsed

deposit for the year 2000-01 is not regular. Since the deposit for the year 2000-01 had

been lapsed as on 31-03-2004 and was confiscated to Government by the Accountant

General. From 01-04-2004 the outstanding balance of the court under CRCD comprises

of the deposits for the year 2001-02, 2002-03 and the amount being collected for 2003-

04. So the payment on 29-04-2004 from the lapsed deposit of 2000-01 means the

payment was not met from the deposit of 2000-01. Hence effective steps may be taken

to get the payment regularised by obtaining sanction from Accountant General/

Government to brought back the amount viz, ` 600/- to the closing balance of the Court

and Treasury.

2. Property Register (Vide Para 3 of Part II of

Audit Report for the period from

19-03-2006 to 31-03-2009

On verification of the property Register, it is found that the details of pending

items from 1972 to 2008 have been earlied over to the Register for the year 2009. But

the Register is not seen maintained in the prescribed from (ie From No. 23 - “Register

of property produced in enquiries and trials). It is suggested that the property Register

should be maintained in the prescribed form, and the institutions given in each page of

the register should be strictly followed.

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3. Orders of court not carried out

(Vide Para 4 of Part - II of Audit Report

from 19-03-2006 to 31-03-2009)

In the following case, Hon’ble court ordered that material object shall be

confiscated. But steps were not seen taken for the disposal of the thondy article till the

date of audit.

Case Number

Cr. 66/08

Intem Number and Date TR.331/08/28-07-2008

Material Object A table tarpolin (folded and tied up)

Date of Court of Order 29-08-2009

Effective steps may be taken to carmy out the order of court and disposal of the

above case.

4. Verification of Service Books Sri. K. Pradeep, Peon

(Vide Para 5 of Para II of Audit Report

for the period from 19-03-2006 to 31-03-2009

In verification of the Earned Leave account in the Service Book of

Sri. K. Pradeep, Peon, it is noticed that Earned Leave calculated for the period from 29-

06-2006 to 31-03-2007 is 27 7/11. Number of duty days for the above period

erroneously calculated as 304. But actual duty period is 276. So eligible Earned Leave

is 25 1/11. This may be corrected and leave account recasted.

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5. Fine pending collection

An amount of ` 17,75,972/- is pending collection as in 31-03-2012. The year

wise breack up of pending collection is detailed below.

SL.

NO.

YEAR

AMOUNT

(`̀̀̀)

1. 1982-83 1,400.00

2. 1983-84 3,450.00

3. 1984-85 3,255.00

4. 1985-86 6,100.00

5. 1986-87 25,000.00

6. 1987-88 8,550.00

7. 1988-89 9,225.00

8. 1989-90 5,675.00

9. 1990-91 8,350.00

10. 1991-92 98,50.00

11. 1992-93 2,700.00

12. 1993-94 10,150.00

13. 1994-95 9,900.00

14. 1995-96 9,.000.00

15. 1996-97 0.00

16. 1997-98 2,500.00

17. 1998-99 6,000.00

18. 1999-2000 4,000.00

19. 2000-01 2,500.00

20. 2001-02 21,000.00

21. 2002-03 41,000.00

22. 2003-04 36,050.00

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23. 2004-05 53,400.00

24. 2005-06 1,30,100.00

25. 2006-07 5,80,977.00

26. 2007-08 2,38,850.00

27. 2008-09 1,12,500.00

28. 2009-10 1,69,200.00

29. 2010-11 2,54,990.00

30. 2011-12 47,200.00

TOTAL 17,75,972.00

6. Delay in remittance of auction amount

As per Auction register some disposal properties were auctioned to

Sri. Shabhu.C, Sheela Bhavan, Ayilara P.O., for ` 1,791/- (VAT ` 216/- ) on

18-06-2009. But the binder had remitted the amount only on 31-07-2009 Vide T.R.S

Receipt No. 51 of 11/2009-10. The delay in remitting the auction amount may be

explained.

7. Financial Position

(a) 2009-10

Opening Balance

2,28,41,685.00

Receipt 4,63,615.00

TOTAL 2,33,05,300.00

Payment 2,19,37,446.00

Cash Balance 13,67,854.00

(-) Lapsed deposit as on 31-03-2010

(Year of account 2006-07)

2,60,079.00

Court Closing Balance 11,07,775.00

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Treasury Closing Balance as on 31-03-2010

13,68,421.00

(-) Lapsed Deposit 2,60,079.00

TOTAL 11,08,342.00

DEDUCT

1.

Wrong Credit Vide para 3(b) of Audit Report

for the period from 24-07-1982 to 03-05-1983

175.00

2.

Wrong remittance period

from 24-07-1982 to 03-05-1983

45.00

3. Unclaimed cheque No.3 dated 03-05-1983 19.00

4. Unclaimed cheque No.75 dated 08-05-1986 25.00

5. Unclaimed cheque No. 19 dated 04-12-1989 30.00

6. Unclaimed cheque No. 69 dated 11-05-1988 24.00

7. Unclaimed cheque No. 18 dated 26-05-1995 66.00

8. Wrong credit on 12-09-1997 50.00

9. Wrong Credit on 22-12-1997 175.00

10. Unclaimed Cheque No. 25 dated 04-09-1997 50.00

11. Unclaimed Cheque No. 25 dated 13-03-2008 200.00 859.00

11,07,483.00

Add:

1.

Amount not credited in Treasury Vide Para

III (a) (1) of Audit Report for the period from

24-07-1982 to 16-03-1984

23.00

2.

Amount not credited in Treasury Vide Para

III (a) ii of Audit Report for the period from

24-07-1982 to 16-03-1984

119.00

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3.

Amount realized on compensating for

cc 1012 not credited to treasury

150.00

292

Court Closing Balance 11,07,775.00

1. Financial Position for the year has not been prepared by the court

2. Outstanding balance does not agree with closing balance

(b) 2010-11

Opening Balance

11,07,775.00

Receipt 5,00,770.00

TOTAL 16,08,545.00

Payment 2,45,120.00

Cash Balance 13,63,425.00

(-) Lapsed deposit as on 31-03-2011

(Year of account 2007-08)

2,17,835.00

Court Closing Balance 11,45,590.00

Treasury Closing Balance as on 31-03-2011

13,58,992.00

(-) Lapsed Deposit 2,17,835.00

TOTAL 11,41,157.00

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DEDUCT

1.

Wrong Credit Vide para 3(b) of Audit Report

for the period from 24-07-1982 to 16-03-1984

175.00

2.

Wrong remittance period

for the period from 24-07-1982 to 16-03-1984

45.00

3. Unclaimed cheque No.3 dated 03-05-1983 19.00

4. Unclaimed cheque No.75 dated 08-05-1986 25.00

5. Unclaimed cheque No. 19 dated 04-12-1989 30.00

6. Unclaimed cheque No. 69 dated 11-05-1988 24.00

7. Unclaimed cheque No. 18 dated 26-05-1995 66.00

8. Wrong credit on 12-09-1997 50.00

9. Wrong Credit on 22-12-1997 175.00

10. Unclaimed Cheque No. 25 dated 04-09-1997 50.00

11. Unclaimed Cheque No. 25 dated 13-03-2008 200.00 859.00

11,40,298.00

Add:

1.

Amount not credited in Treasury Vide

Para III (a) (1) of Audit Report for the

period from 24-07-1982 to 16-03-1984

23.00

2.

Amount not credited in Treasury Vide

Para III (a) ii of Audit Report for the

period from 24-07-1982 to 16-03-1984

119.00

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3.

Amount realized on compensating for

cc 1012 not credited to treasury

150.00

4. Wrong Credit as on 10-02-2011 5,000.00

5,292.00

Court Closing Balance 11,45,590.00

1. Financial Position for the year has not been prepared by the court

2. Outstanding balance does not agree with closing balance

(c) 2011-12

Opening Balance

11,45,590.00

Receipt 10,61,023.00

TOTAL 22,06,613.00

Payment 3,45,400.00

Cash Balance 18,61,213.00

(-) Lapsed deposit as on 31-03-2010

(Year of account 2008-09)

3,73,535.00

Court Closing Balance 14,87,678.00

Treasury Closing Balance as on 31-03-2012

18,61,780.00

(-) Lapsed Deposit 3,73,535.00

TOTAL 14,88,245.00

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DEDUCT

1.

Wrong Credit Vide para 3(b) of Audit Report

for the period from 24-07-1982 to 16-03-1984

175.00

2.

Wrong remittance period

for the period from 24-07-1982 to 16-03-1984

45.00

3. Unclaimed cheque No.3 dated 03-05-1983 19.00

4. Unclaimed cheque No.75 dated 08-05-1986 25.00

5. Unclaimed cheque No. 19 dated 04-12-1989 30.00

6. Unclaimed cheque No. 69 dated 11-05-1988 24.00

7. Unclaimed cheque No. 18 dated 26-05-1995 66.00

8. Wrong credit on 12-09-1997 50.00

9. Wrong Credit on 22-12-1997 175.00

10. Unclaimed Cheque No. 25 dated 04-09-1997 50.00

11. Unclaimed Cheque No. 25 dated 13-03-2008 200.00 859.00

14,87,386.00

Add:

1.

Amount not credited in Treasury Vide Para

III (a) (1) of Audit Report for the period from

24-07-1982 to 16-03-1984

23.00

2.

Amount not credited in Treasury Vide Para

III (a) ii of Audit Report for the period from

24-07-1982 to 16-03-1984

119.00

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3.

Amount realized on compensating for

cc 1012 not credited to treasury

150.00

292.00

Court Closing Balance 14,87,678.00

1. Financial Position for the year has not been prepared by the court

2. Outstanding balance does not agree with closing balance

for THE DIRECTOR

of Local Fund Audit Department, Thiruvananthapuram

Sd/-

SENIOR DEPUTY DIRECTOR

of Local Fund Audit, District Office, Kollam

SHINE/06/04/2013

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