• Indents were approved in all levels, but such indents were pending for Purchase Order.
• Indents pending for 4th approval, hence preparation of Purchase Order was also pending.
• Same nature of items was routed through different item head.
• Rates on the same date differ of items having similar description.
• Purchase Order prepared for higher rates, however rates which was agreed was less.
• Condition of excess carting mentioned in Purchase Order; however it was not in Comparatives.
• Order given at higher rate; however College has an option to purchase at lower rate.
• Procedure of charging VAT to SGR Publication is different from institution to institution.
• Rate of VAT is different for the same item.
• Purchase Order was prepared after placing the order.
• CST Charged on local purchase @ 2%
2 Indent Approved But Pending For Purchase Order
In some cases we have found that indents were approved, but the Purchase Order for same was pending till the date of analyzing the data i.e. August 12, 2009. As per the practice followed in the institution, Purchase Order should be prepared within 3 days from the date of 4th approval.
In some cases materials has been issued but indent for the same is not yet closed. Therefore system still showing pending indents. It needs to be closed.
The details of such cases with there reasoning are given in the Annexure No.1
3 Indent Pending For 4th Approval
In 8 cases as listed in Annexure No. 2 there has been delay in 4th level approval. As there is delay in 4th approval there is delay in passing Purchase Order.
5 Unnecessary Account Head
We have come across with cases where item of same nature were routed through different account head. If department has to purchase any item having different description, it opens different head for the same item having different specification, however in the system item can be grouped in a head by giving its specification. There were 9 items which were routed through different account head. With this practice analysis of data is sometimes complicated. Details of the same are given in the Annexure No.3.
Points have been discussed with Stores, Vishal Sir & Nitesh Sir and they all agreed with this point.
[TO CONFIRM THIS POINT]
6 Rate Differs On the Same Date
In some cases we have noticed rate difference on the same date. In some cases rate differs even after purchase from the same party. Details of such difference are given in the Annexure No. 4
1st point has been verified with AIIMs and it is correct and other points have been rectified.
Quotation and Comparatives
8 Party Account Credited With Wrong Amount
In a case of Polytechnic College we have noticed that for purchase of GI Pipe 1.5 rate agreed between party and college was Rs.1107.50/- But Purchase Order for the same was made with an amount of Rs.1170.50/-. Purchase Order for the same wrong amount has been given to party thereafter delivery of material the bill was raised by the party with the same wrong amount and payment has been made by College. This was pointed out during checking of Comparatives by us. However after realizing the mistake, the concerned person communicated the error with party, and party is ready to settle down the error. Details of such case are given below it could be manual error of printing which needs to avoid for that it is suggested to review the Purchase order with comparative at least once before raising to Party.
|Date |PO. No. |Party Name |Item |Amount Actually |Amount Should be |Excess Amount | | | | | |credited (In |Credited (In Rs.)|Credited (In | | | | | |Rs.) | |Rs.)...