ck K. N. Koy 6F Ccr. C/o Md.Saifuddin ShahSaptarshi Apartment, Ground floor,B/1, Bapuji Nagar, Kolkata - 200092Tel. :033-241 45213 Mobile :9831 21 1 9S9Chartered Accountants

To,

The Chairman,Kalyani Municipality,City Centre Complex,P.O. - KalyaniDistrict - NadiaPin - 74L235

SUB:- lnternal audit report for the year ZOt6-Ll

Sir

We have carried out the Internal Audit of your municipality for the financial year 2016-2017 in termsour engagement letter

We put on record our heartfelt thanks to all the departments of your municipality for cooperation inconducting this audit.

'

We assure you of the best possible professional standards under the given circumstances and availableinformation in au{iting and reporting of the municipality accounts. The complete Internal AuditReport and the Audit recommendations are enclosed herewitn fot your f.ina p.*ruf.

We thanks to the all the staff for their co operation for: smoothly conducting our audit.

Yours Faithfully

oY & co(30 11798)

MD SAIF IN SHAHProprietor

Membership No.061377Place:KolkataDate: 17.04.2015

INDEX

\A Introduction

B Audit Methodology

C Status of Annual Accounts

D Service Book

E Staff Strength

F' Comparative statement of Budgets & Actuals of Income &Expenditure for the vear 2016-17 of Kalvani Municipalitv

G Transaction Volume

H Property Tax

I Water Charges

J Trade License

K Provident Fund

L Professional Tax

M Market Fees

N Non Deposition of Collected Service Tax

o Mid-Day-Meal

P Non-Deposit of Cess

a Gitanjali Housing

R Building Plan Sanction

S Health Unit

A. Introduction{

The Municipality was established in the year 1995 under Bengal Municipal Act.

Chairman PeriodFrom To

Sri Susil Kumar Thalukdar 26.06.2015 Till date

Vice ChairmanSri Kalyan Das 26.06.201s Till date

Status of the Municipality as on 31.03.2017 may kindlybe furnished to audit as under:

i) Population - 100620 (Census 20ll)ii) Number of Wards - 2liii) Area - 29.21 sq.km.iv) Number of Holdings 21893 Nos.v) Area of parks and gardens maintained by the Corporation 63 Nos.

B. Audit Methodology

We have followed the Generally Accepted Accounting Principles as applicable for benchmarking and

followed the applicable Auditing Standards while conducting the audit.

We have visited the functional departments and assessed the linkages of departmental activities toaccounting and possible financial impacts thereof.

We have studied the accounting system from both ends of the transactions, i.e. Input-output and also

applied analytical tools to the Annual Financial Statements for a limited review.

The audit observation and findings are based on the books of accounts, registers, documents

maintained in electronic form or manual records as presented before us and the information and

explanations provided by the municipality.

We also have made value added recommendations to the concerned departments during our course ofaudit. Some of the salient suggeStions have been included in the report as well.

C. Strtus ofAnnud Accounb :

cov€mqt of w6t Bdeal, D.pl. of Muicipal Afatq vid€ fi€n Nodfietiotr dt

02,02,2007 @@ded l!€ w,B, Municipal (Fim@ & A@ols) Rul6 1999 wh@ir il wddi{@led the Mmicip6lida to d8w R4aPt & Paymmts Acouis, In@ne & ExpaditwActodts, B.taM Sh@t md Cdsh Fl4 Stat ndt on or atd 01.04,200? in KMA 'M-Ac@unb tur lhe t€s 20161? not tlt q@pld€d. Ou htmrl Audit R€pon btsed @ th€

docddts suppli€d by lhe diffeidt depa!tual of Kalydi Muicipalitv-

D. Se$ic. Book:

. No hty rersdinc allolmdt ofcaqtl Pmviddt lond (GPl) ac@ullr nmbd inBp61 of ih€ optoFs w3 re@rdcd in the Swi@ B@k

. Phoros ofthe mployc6 w4 rot !frxld in l[. Sdi6 Boot of lhe flploy*s

. Irsilrq ofEm.d lave t kobut not Mctiored by [!. @p.t nt Nlhditvwempe{ymti@ in lLc Lee A@ur of the dployG

E. StrtT Strength:

PMM.ntSr.c

Gmtr ro.€tv.d for

2{tr6"ltBcD

520t2t171

23

34tm

4.27.44.732,00 85% SALARY maD@artm@l Cor4. of w.B.& Balm@ 15% salary

P.6tp.nr &tfiettrst non$.tls.d pdt

P:!&!q-aL@s!-WI

Ca@-Ds*L& @et

Sorrc. ol Fud for FlmrtNIL NIL

Strfl20t6-17 186,560.00

2016-t7

2 190,000.00JNNRT'M 1 r t,80,000.00

NULM 9 20,9.1,0,O.00

ss( &CI4DM

11 50,?9,000.00 SSK & CMDM Fud &

t2 r4,r6.000.@Bio- ?2,000.m

4.80.05292.00

. Duila rhi! y€d totd m, of7 ddolq.dir.d ton KdydiMuiciDdlily ed Pdid alrady 3ldl€d for lDr rdn€d dplot€6.

tr. Comprrsdv€ Ntrtement of Blldge& & Acru.ls oflncomc & Elpenditur€for the yerr 20rcl7 of Kdyrd Muricip.tity

(a) Expddilor buderi & ActDls :

G, TrrNrcttor Volude :

Volttu of T.u.cdo. for lt. lqr 20rcl7 h llt. .nppLd fomt :

EudScr

3064.68401520 2422.65 121255

O) R@iprs Budrc & A.rub :

AICIT

1030.3t51.O4

(c) sFc t33.51t8o-a3 11.42

H. Properf Trr:

The foUwins tlbb enects the stlts ofdoned, ondtion 6d onlstandiry mout ofhop€rty Td for the ]qi 2016-17 (a tuniihed !y lh. Mdicipalitv):

A List ofbig Holdirg! ir 6!.cl olwhich prepely la @btandine for a long paiod 6 on31.O1.20,t7

sl.

rtlNi>522 D-9

Dll to l5-ll

1252

6 16/I IE,I BLD1 D,2lC l3m8 s62732 2n1-N2

D-25/t9 tA1-12l0

4221J4

t1D-161t7 3028D,22 4332I).43

16 D14t4 D-53

l3 l4l9 235536

20 t4t221 \4

D-2lC2124 t425 t426 t4

l4 D.2/C PH-III 25t242A t4 55024

t130 l7 L9 PH-I 2t0a3t t4 Dtt -142688

24.A &BBLD 405226D IE PH-I BLD 5064

l4 D"5l.B.- 36{A) v09-r0t4 8900 ,lGll

36 t4 ?-153l t4 T-r/P.T.-VO tH-U33 t4 s-Ec/PI{nl 734439 l4 2^O.tl

l3 A-3 SDo COMPLEX 5U457 2!9641t2 B-t0/515/t 1/43{91) D-l1l23rl 24Ma 2.!61-6a

43 D-l?,t 24068 3/05-06

t3 66380 3103-M

t3 r/0G01

46 t9t4 D-13 1352 1M-95

48 1t B-l0r'3l5no 30364

49 IO Bl6D18 t75488 3m.o2t3 t0G01

I. Wltcr Chtrqe3:

J, Trrde License:

(t Ttukr'prot€,io/C.ItDgR.lorr

(ii) Demand a[d Col€ctior

(n0 R@rd of Lic@€ ofrdtdle v&/Fjckshav

(lv) R@rdorTdderprcf.lsid/cauiagu@e

2016-17 5\14 2320 t28 2126 5610

tE70036 I59t4s9 27857A

mt6-t7 264 IJ 1950 297 4455

20t6-1731420 15t70

6di;EEural;aon 20r6n? 2t,121A96.00

R{oplg dwina the Yqr 2016-r 4,597,300.00

,lnlcr6t

rAs P"}m6t d',l"trtr" )"& rot6'1?closins Bdse

1,8i5,963,00

28,r54,759.004,r02,51.].00

24,052226.@

K. hovldent Fund :

For lhe rqr of2016_17 hde w. @

L. Profession.l TrI :

lolovinS stat€mdt show

tumisltng Lh€ lollowing oGlics

lhc Prcfssionat Td paid bv lhe Kalv"ri MuniciPalitv :

I

T.r (Rl)

150026tM^6 0 1500

21105/16 0 0 21A20

l5/06n6 22130 0 0 22180

tg/o^6 22220 0 0 22220

224a0 0 0

21tt9lt6 22640 0

os/l vl6 22100 0 12100

l8/1Vl6 0

20^2t16 0 22440

21630 0 0 21630

2!O2l11 22140 0 0 22t40

t1t03/t1 0 0 220a0

22UO 0 0 )2240

0 01500

Doand and Colletion ofMriket fd ofK.lyai Mucipality lor r\.yq 2OlG17

Fl2 Sapt pmiM&k€t 023)

126740 27011.) 508912 488138

(455)47252u 1205630 747259 54817t

J.N.M.cden (24) 536t5 49m8 lt1623J.N.M.O.P.D.(22) 55762 64236 119998

Houbs (77) 55304 214627 169534

225t75 33516 186659

A/ll {58) 336393 r96m8 532401

J24W l0lt2 26657f 103403

192702 750291

B4 Meler (64) s46322 2t5532 161454 25t738 5t0ll613364 29116 25&4 36at

Er4 (25) 101088 7492,. 42r563

B,T.Coll.se (20) 60268 87024 1472y2 1t51t5

(385)141890 J06000 447E90

sprinsdell (20) 250t44

,N,M,L?.D.(21) 224$A 70656 29,594

N. Non Depositior of Colected Sen'tc€ Tat :

Th. Mmicilrlity pFvid€d paid !@i@ of @@wity lt'll dd clding of spdc lank loits civilids, Ihe wi@ tdx c(mi$i@ol. vid. C.B, V(30)08/SMMISOST-1.KOU20l4l1l67 46r.11/12014 i.fodcd [!. mwicipality to @llecr sdi€ tar onffiNity hall &d sellic t r* cl@in& Ilrc BOC i! its n@ting d.t€d 13/03/15

disNion on lhe rbov€ cirulu ald ordd lh. @n@ed departmdl to take nd$dy'st€ps

to @lle€r the sdie t& A@dinely Mit ry d€paftndt s&t€d @[€dim ofs*ie ta or audirorin dd srptic t rk cl@ce ch.rgE the dehils of ol€dim wft s

A.T.Colbcr.d S.pdc ruk20I516 35352 2055t 5 242J6120lGt7 396(A 22232

1M263

I2 90133 No. ofCCH la2

Foon Edtnt tkl.t : 201G17

O. Mtd-Diy-Me{l :

Ei44!!!4!@J!!LlZt

01.04.16 (ir

Rle lff.d(ln Od.) (in QtlJ

(r" Qrr.)on31.03.17

(h Qd)

fl) I2\ (3) 14)=t2t+(3) (5) (6)1, Il t7 0l t24A.5

Fi"M.tdl Ou,lat : 201C17

(ir R!.) (ir Rr) (ir Re)

o) (2) 6) ({)=(2)+(3) (5) (6)l 1945152 8100594 r@45746 8704s41

P, Non- Deposit of C€3s :

In tms of povisiotr of Sub S@tion (l) & (2) ol S€.tjoo 3 of the Building dd otn€{Consrruction Wort6' Wclf.re Cs Act 1996 the cdmar of West Bmgrl,Dep.rtnqt of Muicipal Aflis notifio4 vide irs C.O, No, 6391126\MNOtC4t2F.tO6dared 24d D€cdbd, 2OO? tLat .lt buitdirg @structioff whqe @sl of prcpGeloBtruction acads Rs, 10,00 Lk1 shrll pay l% ess otr @sr of@nsiruction in ad@ethrcueh dd d dran abng Mth appliqrio! for tuctiotr ofbuildins Dls,

Iurthd, fie cds lai€d udd sub{elion (1) ofsstior 3 otthe Acr ibid shdt be paid bywilhin thnty days of the dlt€ on wtich es p.yabl€ is 6n lized, whichevd is @lid, to

S@tiny of th. .@ods rcldtirg to sdio!€d building pl@ duine rlE yff 2ol4-t5 ro2016n7 Beal.d thal d domr otRs. t07,09lakls (201415 Rs.9.41 bln + 2015-16Rs, 37.38 lath ed 201617 Rs. 60.29 lath) w6 deductcd * 6s.

Althoueb Ih. I@6s of Bs oll€ctid B dorc at the Muicipatiry bur the tue hq notbd d€Fsit€d lo the govemdt fd l[.,qs 201+15 to 2016n7. Thus non€ydomring to Re 107.09 lath ehich ws @.ivable io the mr..t gorr. ws lyinS wilh thenuicipaliry wirhour dy .pp@t t€!@ e dout of tu. lo7.o9 takh hd b6 ting

Q. Gitrni.li trousins :

Offi@ of tne Disrncr Mtra'ltzte, Nadia vide is mdo m, 366O8)Dd.Vt15, .lated

10,02,2016 el€ded a grer of Rs, 42.?0 hrn! to lhe (!bdi Meicipality for nd@mtldion of dweline wits &r. sbeidiz€d om.6!ip houing schtue nm€dlcitldjali, Undd ihis eh@ E@omicrly wqkq S4tion €ws) p6pl€ in ubu &Iul .I4 who lDd no pl@ hds of lheir oM w@ to be previd.d 6@ial asiste@by the Gort ofwst Bdgrl.

The Msiciprlity vi.le Cheque No, 2t577a d! 19.01.1? & vou.hq e, 4304, dl, 20,01.17

rctunded d mo6r of Rs, 37,80 l.klE ro rh. dbriicl e{qity,

Thc fowlirg tabl6 sbo* the disbulffidt position of Gitarj.li Ho$ing :

Sl. No.No. ofboeffciei* slet d 6lNo. ofbdefcieig vho fmly opled foi thb [ouirs shme

c No. of b@6ddi6 *ho w* Eied€d sflq approvll due to!@-p!0ductio! of @le cqtif@t4.

D No. of b@6cidiq wno w@ r9i*t€d sns approvd due !oro-Eodu.tior of pap6 of laDd omaBLipNo. of baeicidis *no wft rqiat€d sna approvsl due tom!-p.oductior ofbod! N stat d st (c) & (d).

No. of b€n ficieid *CD withS@ rh.n cldidatN by sivinsa witt r alpliction showilg ihcn nm-ilt€Gt io twire thitSrmt (copy of sch wittetr appli@tios mly plse b€

No. of baefcieig vno did not Bpond b fi€ huicipalintimarioN ftr twivins the smt 4o aftd Bettin3 sclc€red.

Due ro hck ofptupd nonnonns deing swey, d€dential vsifcodon & frdizarion oIthe baeficiary liet wlr@in 8mh lmN wft slet d wlD at a lat r st Cp w@ eithdrcj.cled dw to iNtrdmr credori.ls o. rflain€d no!-inrGted ro l@ive ihe gant, Arsu.h ihft {6 no l@lN l€t but to renm this IDCB moul of uutilized gmt ro eovl,AutMity. lt is highly prcbsbb fi.t g6uin€ cadi.Lt6 who would h&€ g@dy b€nefittednod this nouing shd. wft cirha left out or wae not sel*t€d rhu d.fe.tira the v€rypurpse for wbch lhis nud w6 rc@iitd by the nDicip.lity.

R Buildbg plrtr SanctioD:

ilLfi,iitrtr,y;;T..,;*"*Ti,f*", "'* secti@ D€lEnbat or Ka,yei

C Tobl No. ofHe Sddiu :

, - G+l- Coohftial =

Tord

+

4905

3J24E

ToLl Anou R@iv€d &oD Buildi,g pte Salction = R{ I,2?a,SOS,OO

Tor.l No, ofC,C. isuedon2ol6tT = tZ2

Total No, ofple Sqrcnor€d bur not tat@ by Appli@r, = 2r.0

S. Hertrh Urtt:

Totai 6oud Re@ived for 2OlGt 7 ll€at{r Ubit a tullows ,coe ctut eoD SUDA

= R! r5,4r,4oo.ooliet\€d 6tu SUDA fo, DeBDe _R3. g.Oa,rOo.OO

, l(*ivcd &oh Disuicr Hetg for put* polio _ Rs. 56,73000

usr or nalo cor6 (sub-corre,

o Snb-CdtdNo 6

KALYANI MUNICIPALIW

CITY CENTER COMPLEX

KATYANI,NADIA

WEST BENGAT

PtN-741235

ANNUAT FINANCIAT STATEMENT

FROM OL | 04 12016 r O 3t I 03 | 2OL7

annual tln.nrl.l Gpon f.r th. !61 201617

STACKII{G/ROAO/OEVEIOPMENT TEEs

REGISIRANO OF PROIESIONAI /ENLIsTMENT FEE5

tl**g* d,"9;6h;an.e olfrcer

xary,I MuriiaParrty

WATER TANX CHARGI5(IiIAL ER WATIR FEIS)

VACANT SITE SERVICT CKqRGES

5 FERRUIE CLIARANCE CHARGES

6

1,641,31200HOUSE coNNECNON CHARGFS SEWERAGE

OTHER NON TAX REVENUE(UVIED BYMUNICIPALITY)

7,301,290.15

659,321.003

25,520.005 131150.@

123,230.@

1,110009

iENT FROM EMPLOYEES OIJARTER

RECEIVASLE FROM RENTALINCOME (ARREAi+CURiENT)

3

k**'-caa;€tud Mq"idr. hnance ariret

iATE n'{A{cE coMMrs,oN 6Fq

WAEi OCGING,EOAD EPAR

MAINTENANG CHARGE OF Sd'r 'UDENT

EMEiGENT PR ANNON & COMiOL

/2,!-Xttr)n -€4/. )rytux,r,-,u"",G,,y

""i;,,:,";."xi:,-i,*

HOUSING f ORAII IHTAI IURBAN)

CENTARL ANA CE COMMI5ION GRANT ICTA)

IOANFROMSIAIIGOW&q KS

kffi-,-al;O" I . -E l^;iaKab;;-MusiciPatitt

5,315,601.00

3

5

akr* -a1",9"6K.rpiMu drdiry *:,?r,j\1,?l:i;1 ,

)Jr;t^ilKoltani MuticiPdn'!

ESTA8USHMENT AND 5AIARY

AILOWANCE5 TO SORD OF @IjNdL

OEA1H CUM RENREMENT GRAIUITY 5,597,015,00

ATOWANCESTO CHIARMAN/MAYOR/@UI{CILTORS 151,32500

LIAVE ENCAHMENT & CsLI

322,32300

SPORTS I UNIFORMS, EOUIPMENTS

PENALTY FOR NONPAYMFNT OF IT/VATIN1EREST ON NONPAYMENT OR DETAYED PAYMENT OF IT|1/AT

1,592,573.00

LIGAL FEES

ad0"

dILTUNAVMEETNGS/tsROGfiAM

t391,052,16

ALL DEVELO'MEI.IT EXPEITSES132,159323,00

OI}IER DCVELOPMEI.IT EXPENSES

./fi**)"',,ZJ^9*4^

KdF., Mmhhd,' . ."i1fr^f,'.K.'i":.1"v