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GOVERNMENT OF ANDHRA PRADESH

STATE AUDIT DEPARTMENT

SECTION-II

CONSOLIDATED AUDIT AND REVIEW REPORT ON THE

ACCOUNTS OF AGRICULTURAL MARKET COMMITTEES FOR THE YEAR 2005-06

(¬¹)

DIRECTOR OF STATE AUDIT

A.P., HYDERABAD.

CONTENTS

PART – A

Sl. No. DESCRIPTION PAGE

No.

I Preface v

II Overview vii

1 Introduction 1

2 Status of Audit 2

3 A few Selected Audit Objections – Category wise 6-55

i

PART-B

STATEMENT No.

DESCRIPTION OF STATEMENTS FOR THE YEAR 2004-05 OF

ZILLA GRANDHALAYA SAMSTHAS (ZGS)

PAGE No.

1 Status of Audit of AMC. 56

1. Status of Audit of AMC (District wise). 57

2 Receipts and Payments of AMC. 58

1 Receipts and Payments of AMC (District wise). 59

2 Receipts and Payments of AMC with break up (Receipts Heads). 60

3 Receipts and Payments of AMC with break up (Payments Heads). 61

3. Audit Objections raised in AMC for the year 2005-06 62

4. No. of Audit Objections raised (category wise) and Amount involved in respect of AMC. 63-64

1. Variation in Accounts Figures. 65

2. Excess utilization of Grants / Funds. 66

3. Diversion of grants/funds 67

4. Non-utilisation of Grants before the lapsable date 68

5. Misutilisation of grants/funds 69

6. Non utilization of earmarks funds 70

7. Non-collection of dues 71

8. Advances pending adjustment 72

9. Violation of Rules 73

10. Non-remittance of deductions / recoveries from work bills / pay bills / contingent bills etc., 74

10(1) Income tax not remitted or partly remitted 75

10(2) Sales tax not remitted or partly remitted 76

10(3) Segniorage fee not remitted or partly remitted 77

ii

10(4) G.I.S not remitted or partly remitted 78

10(5) A.P.G.L.I not remitted or partly remitted 79

10)6) G.P.F not remitted or partly remitted 80

10(7) Employees welfare fund not remitted or partly

remitted 81

10(8) Other recoveries such as Marriage advance/H.B.A etc., not remitted or partly remitted 82

10(9) Income tax not deducted 83

10(10) Sales not deducted 84

10(11) Seignorage fee not deducted 85

10(12) G.I.S not deducted 86

10(13) A.P.G.L.I not deducted 87

10(14) G.P.F not deducted 88

10(15) Employees welfare fund not deducted 89

10(16) Other recoveries such as marriage advance/HBA etc., not deducted 90

10(17) Other Recoveries such as Library cess collected but remitted to AMC 91

11. Non production of records 92

12. Misappropriations 93

13. Excess Payments 94

14. Wasteful Payments. 95

15. Instances of cases of unaccounted for cash / stores. 96

16. Pendency of Utilisation Certificates. 97

17. Surcharge Certificates recovery pending. 98

18. Others. 99

6 No. of outstanding Audit objections as on 31-03-07 in AMC’s. 100

iii

PREFACE

The State Audit Act, 1989 passed by the Legislature of Andhra Pradesh has empowered the Director of State Audit (earlier known as the Director, Local Fund Audit) to conduct the audit of accounts of Agricultural Market Committees which he was doing earlier also as per Government orders.

The Director, State Audit conducts post audit of the above institutions in the subsequent financial year.

Audit reports containing various audit objections are issued to the Executive Authorities of the concerned Agricultural Market Committees for follow up action i.e., rectification of defects pointed out in the audit reports and to submit a consolidated reply to the audit report after approval by the General Body of the authority concerned.

During the year under report, the Director could audit the Current audit of 299 Agricultural Market Committees out of 299 Agricultural Market Committees.

The total amount audited relating to the above instructions is:

Receipts : Rs. 296.25 Crores

Expenditure : Rs. 255.47 Crores

Under Section 11 of State Audit Act, 1989, the Director, State Audit is required to submit annually a Consolidated Audit and Review Report on the accounts of the Agricultural Market Committees to the Government and such report shall be laid on the table of the Legislative Assembly.

In accordance with the provisions of the Act, the Consolidated Audit and Review Report of Agricultural Market Committees whose accounts for the year 2005-06 and also the arrears were audited by the Director of State Audit during the year 2006-07 is submitted.

v

OVER VIEW

The Director, State Audit conducts “Post audit” of the accounts of Agricultural Market Committees in the subsequent financial year. The various defects noticed are pointed out in the relevant audit reports, institution wise.

The Director, State Audit conducts the audit of the Agricultural Market Committees through the District Audit Offices headed by the District Audit Officer. The District Audit Office is known as Circle Office and the District Audit Officer is the district administrative head of the Department. The District Audit Officer has got separate audit office for conducting audit of Zilla Parishad, Mandal Parishads, Gram Panchayats, Municipalities and Agricultural Market Committees etc., in the district. These offices are headed by an Assistant Audit Officer who is provided with assistance of 5 to 6 Senior Auditors depending upon the number of institutions under his jurisdiction. The office of Assistant Audit Officer is known as Unit Office. There are six Regional Offices in the State in each of the six zones headed by Regional Deputy Director.

During the year under report, the Director could audit the Current audit of 299 Agricultural Market Committees out of 299 Agricultural Market Committees.

AUDITED AMOUNTS: The total Receipts and Expenditure of all the Agricultural Market Committees

put together for the year 2005-06 were Rs. 296.25 Crores and Rs. 255.47 Crores respectively.

AUDIT OBJECTIONS:

Various irregularities noticed in audit are broadly classified into 18 categories as detailed below:

1. Variation in Account Figures 2. Excess utilisation of Grants / Funds 3. Diversion of Grants / Funds 4. Non-Utilization of grants before lapsable date. 5. Mis-utilisation of Grants / Funds 6. Non-utilisation of Ear-marked funds. 7. Non-collection of dues 8. Advances Pending Adjustment 9. Violation of Rules 10. Non-remittance of Deductions / Recoveries from vouchers / Pay Bills

/ Contingent Bills 11. Non Production of records 12. Mis-appropriations 13. Excess payments 14. Wasteful Expenditure 15. Instances of cases of unaccounted cash / stores

vii

16. Pendency of Utilisation Certificates 17. Surcharge Certificates –Recovery pending. 18. Others

A total number of 4136 audit objections involving an amount of Rs. 83.61 Crores were raised during the year. The category wise and Agricultural Market Committee wise number of audit objections during the year are shown in Statements from 4 (1) to 4 (18) appended to the report.

On receipt of replies to the defects pointed out in the earlier reports supported by relevant records / documents, the audit objections were settled wherever replies were satisfactory. The Assistant Audit Officer, District Audit officer and Regional Deputy Director are authorized to attend the settlement of audit objections.

The audit report contains the details about number of audit objections pending settlement at the close of the audit.

It could be observed that at the close of audit for the year 2005-06 (Conducted in 2006-07), the No. of audit objections pending settlement is 32654 involving an amount of Rs. 1366.92 Crores.

The audit paras selected for inclusion in the Consolidated Audit and Review Report give a glimpse of financial administration in the Agricultural Market Committees. For details, individual audit reports are to be referred.

viii

CONSOLIDATED AUDIT AND REVIEW REPORT ON THE ACCOUNTS OF AGRICULTURAL MARKET COMMITTEES FOR THE YEAR 2005-06

PART – A

INTRODUCTION

1.1 Under the State Audit Act, 1989 the Director of State Audit, A.P. Hyderabad is made in charge of the audit of the funds of Local Authorities and other authorities specified in the Schedule prescribed in the said Act. By virtue of this legal position the Director of State Audit, A.P., Hyderabad is the Auditor for the accounts of the Agricultural Market Committees in the State of Andhra Pradesh. The Number of Agricultural Market Committees in the State are 299 for the year 2005-06.

1.2 The Department has got offices in all the districts, the District Audit Officer, State Audit being the head at the district level.

1.3 The Department conducts post audit of the Agricultural Market Committees and Audit Reports consisting of defects noticed in audit are issued to the Secretary of the Agricultural Market Committee concerned who has to take action for rectifying the defects pointed out in the Audit Report.

1.4 Under the State Audit Act, the Director is vested with the power of disallowing every item of the expenditure incurred contrary to the law and surcharge the same on the person incurring or authorizing the incurring of such expenditure and may charge against any person responsible there for, the amount of any deficiency, loss or unprofitable out lay occasioned by the negligence or misconduct of that person or of any such sum which ought to have been accounted for but is not brought into account by that person and shall, in every such case, certify the amount due from such person.

SCOPE OF AUDIT

2.1 The State Audit Department being one of the limbs of the Government of Andhra Pradesh verifies the following aspects during the course of post audit of the Agricultural Market Committees.

Whether the Market, License fees and other amounts like leases / rents collected etc., by the Agricultural Market Committees were properly accounted for with full details in the books of accounts of the Agricultural Market Committee concerned.

Whether adequate care is taken in periodical checking up of the funds with Treasury or Bank.

Whether expenditure incurred is provided for in the Budget of the Agricultural Market Committee and duly sanctioned by the competent authority under the relevant rules and executive instructions issued by the Government.

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Whether funds are utilized only for the permitted purposes prescribed under the A.P. (Agricultural Produce and Live Stock) Markets Act / Rules. Whether the procedure prescribed by Government in incurring the expenditure / payments made is properly followed and accounted for with due classification in the books of accounts of the Agricultural Market Committee.

Whether vouchers for the expenditure incurred were maintained.

2.2 The Department also conducts propriety audit of the expenditure incurred.

STATUS OF AUDIT

3.1 The current audit of 299 Agricultural Market Committees out of 299 Agricultural Market Committees for the year 2005-06 was conducted in the year leaving no balance of current audit of Agricultural Market Committees.

3.2 The Department has conducted the audit of the receipts amounting to Rs. 29625.77 lakhs and payments of Rs. 25547.39 lakhs as detailed in the Statements No. 2 (1) to 2 (3) with Agricultural Market Committee wise break up.

3.3.1 The Pie chart of propositional Percentages of Receipts and Payments of Agricultural Market Committees during the year 2005-06 is placed below.

PIE CHART OF AMCS RECIEPTS 2005-06

70%

0%

0%

1%

0%

0%

5%

1%

12%

7% 4%

1 MARKET FEES

2 LICENSE FEES

3 LATE FEE

4 PROPERTY RENTALFEES

5 INTEREST ONINVESTMENT

6 AUCTIONS

7 INCOME FROMMISELLANEOUSSOURCES8 DEPOSITS

9 LOAN

10 ADVANCES

11 GRANT-IN-AID

2

PIE CHART OF AMCS PAYMENTS 2005-06

24%

12%

2%

0%

10%2%13%

8%

11%

9%1%

8%

1 SALARIES

2 OTHER ADMNEXPENDITURE

3 LAW CHARGES

4 ACQISITION OFPROPERTIES

5 DEVELOPMENTWORKS

6 FURNITURE ANDVEHICLES ETC

7 10% CONTRIBUTIONTO CENTRALMARKETING FUND8 REPAYMENT OFLOANS

9 OTHERS

10 ADVANCES

11 DEPOSITS

12 OTHERS

TREND OF RECEIPTS AND PAYMENTS OF AMCs

The receipts and payments of Agricultural Market Committees over 2004-05 and 2005-06 is as follows.

TREND OF RECIEPTS AND PAYMENTS OF AMCS

28257

26252

29626

25547

RECIEPTS PAYMENTS

2004-052005-06

3

AUDIT OBJECTIONS

4.1 During the course of audit of these Agricultural Market Committees for the year 2005-06 various defects noticed were already pointed out in the relevant Audit Reports which were forwarded to the Secretaries concerned for further action at their end as per the procedure laid down under the A.P. State Audit Act.

4.2 A total number of 4136 audit objections involving an amount of Rs.8361.08 lakhs were raised in the audit of the Agricultural Market Committees during the year under report.

4.3 A Consolidated Statement showing the number of objections raised, amount involved is annexed vide Statement No. 4.

4.4 CATEGORISATION OF AUDIT OBJECTIONS

The various audit objections are classified into 18 categories as detailed below.

1. Variation in Account Figures

2. Excess utilization of Funds

3. Diversion of Grants / Funds

4. Non-utilisation of Grants before lapsable date.

5. Mis-utilisation of Grants / Funds

6. Non-Utilisation of Earmarked Funds.

7. Non-collection of dues

8. Advances Pending Adjustment

9. Violation of Rules

10. Non-remittance of Deductions / Recoveries from vouchers / Pay Bills / Contingent Bills

11. Non-production of records

12. Mis-appropriations

13. Excess payments

14. Wasteful Expenditure

15. Instances of cases of unaccounted cash / stores

16. Pendency of Utilisation Certificates

17. Surcharge Certificates-Recovery pending.

18. Others

4

4.5 Consolidated Statements showing the various Audit Objections raised in the Audit Reports with amounts involved category-wise are annexed to the Report [Statements from 4 (1) to 4 (18)]

4.6 Several Audit Objections are pending settlement at the close of audit for the year. Statement showing Outstanding Audit Objections is Annexed vide Statement No. 5.

4.7 Gist of some of the selected audit objections pertaining to the year under report is enumerated below:

STATEMENT SHOWING NUMBER OF AUDIT OBJECTIONS RAISED (CATEGORY WISE) AND AMOUNT INVOLVED FOR THE YEAR 2005-06

Rs. In lakhs.

Sl. No. Name of the Category No. of

Paras Amount %

1 Advances pending adjustment 252 4384.71 522 Non-collection of dues 491 1360.81 163 Non Production of Records 1177 1352.93 164 Violation of Rules 1115 343.84 45 Others 519 305.30 46 Diversion of Grants / Funds 66 233.21 37 Pendency of Utilisation Certificates 22 117.25 18 Excess Utilisation of Grants / Funds 92 110.39 19 Variation in Account Figures 65 74.09 110 Excess Payments 191 35.43 011 Surcharge Certificates-Recovery pending 11 35.14 012 Non-Utilisation of grant before lapsable date 3 25.43 0

13 Non remittance of deduction recoveries from work bills / pay bills / contingent bills etc., 82 14.94 0

14 Instances of cases of unaccounted for cash /stores 8 13.49 0

15 Mis-utilisation of Grants / Funds 6 8.31 016 Non-Utilisation of Earmarked Funds 11 6.22 017 Mis-appropriations 36 4.91 018 Wasteful Expenditure 14 1.47 0 Total: 4136 8361.08 100

Major part of objections is on Non adjustment of Advances Recoverable which constitutes 52% followed by Non Production of records which constituted 16%. Non Collection of dues is also significant at 16% of objections which means Agricultural Market Committee administration is not vigilant enough in collecting dues.

5

5.1. VARIATION IN ACCOUNT FIGURES

5.1.1. It was observed in audit that there are certain variations between the Account Figures of Treasury and Cash book like.

Opening Balance in the cash book of the current year not tallying with the Closing Balance of the cash book of previous year.

Balance of the treasury Pass Book as per cash book not tallying with the actual Closing Balance in the Treasury Pass Book as on 31st March.

Non - crediting of Receipts in to the Treasury Pass Book by the Treasury Authorities.

Receipts credited in the cash book by remittance through Chalans are not credited in the Treasury Pass Book by the treasury authorities.

Debiting the cheques issued by one D.D.O to another D.D.O by Treasury authorities. With out explaining the differences addition or subtraction is being done in the reconciliation by the D.DO to arrive at the balance actually available in the S.T. Pass Book.

Wrong Totaling of Credits and debits either by D.D.O or Treasury.

Revision in the Plus or Minus Memo in the S.T. Pass Book during the subsequent financial year by the Treasury authorities with retrospective effect.

Consolidated Closing Balance of all cash books not tallying with consolidated closing balance of annual account of the institutions etc.,

A total number of 65 such cases involving an amount of Rs.74.09 lakhs were pointed out in Audit. A statement of such cases noticed is appended to the report.

5.1.2. AGRICULTURAL MARKET COMMITTEE - BADEPALLE, MAHABOOBNAGAR DISTRICT .

AMOUNTS REMITTED BUT NOT TAKEN TO TREASURY PASS BOOK.

A total amount of Rs. 8,40,768-00 was remitted through challans in Sub-Treasury during the months 10/05, 1/06, and 3/06 as detailed below. But the same was not credited to Treasury Pass Book, by the Treasury Authorities as on 31st March 2006 as shown in the statement below

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Month Amount

10/2005 … Rs. 2,79,104-00

1/2006 … Rs. 21,585-00

2/2006 … Rs. 1,531-00

3/2006 … Rs. 5,38,548-00

Total.. Rs.8, 40,768-00

( Para No.7 of the A.R. on the accounts of A.M.C., Badepalle, Mahaboobnagar district).

5. 2.EXCESS UTILIZATION OF FUNDS 5.2.1. It was observed during the audit on the accounts of various Agricultural Market

Committees in the State for the year 2005-06 it was observed that expenditure was incurred in excess in many of the Agricultural Market Committees. A total number of 92 such cases involving an amount of Rs.110.39 lakhs were pointed out in Audit. A statement of such cases noticed is appended to the report. Such expenditure needs to be regulated.

A few of such irregularities pointed out in the relevant Agricultural Market Committee audit reports where excess expenditure incurred over the Budget provision are detailed below. Such expenditure needs to be regulated.

Sl. No

Name of the A.M.C. and

District Nature of items

Budget provision made for

items Rs.

Actual expenditure

incurred Rs.

Excess expenditure

incurred Rs.

Para No. of the Audit

Report

1 Pusapatirega, Vizianagaram

Pay & allowances

Pension, Wages etc.,

1182800 1336649 153849 3.c

2 Palacol, West Godavari

Estt., other allowances 5000 93272 88272 6

3 Pileru, Chittoor Pension 290000 300187 10187 4

4 Chittoor, Chittoor

Pension, Printing computer etc., 490000 546499 56499 6

5 Penukonda, Anantapur

Pension contribution &

CMF 86000 120275 34275 2

6 Rayadurg, Anantapur

TA, Pension, Wages, etc., 345000 501226 156226 4

7

7 Badvel, Kadapa

Pay, Pension, CMF etc., 1255000 1864020 609020 3

8 Madnoor, Nizamabad

Pay & allowances

Pension, Wages etc.,

1200000 1201854 1854 3

Total: 4853800 5963982 1110182

5.3.DIVERSION OF FUNDS

5.3.1. Agricultural market Committees are empowered to levy and collect Market fee on

the Live Stock and Agricultural produce marketed in their jurisdiction and Licence Fee from the traders. All the moneys received by the Agricultural market Committees form part of their general funds and they can be utilized for the purposes prescribed under the Act / Rules.It was noticed in audit that in certain Agricultural market Committees in accordance with the A.P. Market Committee Employees (Pension cum gratuity) Rules 1980, 10% of the Market Fees has tobe paid towards pensions of the retired Market Committee Employees subject to reimbursement. But the same amount was not got reimbursed from the State Government so far. Immediate action need to be taken for the reimbursement of the amount which was infact diverted from the General Funds of the AMCs for payment pf pensions.

A Statement of such cases noticed is appended to the Report Statement No.4(3)

Sl.No

Name of the AMC & District

Fund from which diverted

Fund to which

diverted

Amount Rs.


Report

1 Makthal, Mahaboob Nagar

Market Committee Fund

Pension Fund

82336 16

2 Yellareddy, Nizambad


Pension Fund

36984 3

3 Rayadurg, Ananthapur


Pension Fund

104315 14

4 Kadiri, Ananthapur


Pension Fund

674255 6

5 Nuzividu, Krishna


Pension Fund

45583 7

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5.4. NON COLLECTION OF DUES

5.4.1. NON – COLLECTION / SHORT COLLECTION OF TAXES AND NON – TAXES IN AGRICULTURAL MARKET COMMITTEES - ALLOWED TO BECOME BARRED BY LIMITATION OF TIME – INACTION RESULTING SHORT REALISATION:

On verification of Revenue Collections in Agricultural Market Committees it was observed that huge amounts were pending realization for long periods and allowed to become barred by limitation of time. No appropriate action seemed to have been initiated by the Executive authorities before the dues became barred by limitation of time, in spite of various statutory provisions in vogue for their recovery such as distrait, prosecution or filing of suits. These dues can not be recovered legally now and constitute a permanent loss to the funds of local bodies. A case study of both the time barred dues and dues which are likely to become time barred during 2005-06 in certain Agricultural Market Committees is given below.

A sum of Rs. 153.61 Lakhs towards market fees, licence fees, godown Rents and R.B.P. amounts are pending realization at the close of the year 2005-06 as shown below. Expeditious action would need to be taken under section 12© of the AP Agricultural produce & Live Stock Markets Act, 1966 for the recovery of the amounts due along with interest. The loss, sustained would need to be made good from person or persons responsible.

Rs. Sl. No

Name of the Agrl. Market Committee &

District .

Amount time barred

Particulars

Para No. of Audit Report

1 Narasapur, Medak 46,000 Market Fees 7 2 Burgampadu, Khammam 47,000 ,, 2

3 Bhadrachalam, Khammam 39,000 ,, 5

4 Huzurabad, Karimnagar 15,000 ,, 3(1)

5 Husnabad, Karimnagar 1,32,000 ,, 4 6 Sulthanabad, Karimnagar 13,000 ,, 5

7 Sri Kalahasthi, Chittoor. 2,47,000 ,, 3,2

8 Chittoor,Chittoor 6,40,000 ,, 4 9 Yemmiganur, Kurnool 19,000 ,, 8 10 Allagadda, Kurnool 51,000 ,, 4 11 Nandyala,Kurnool 6,56,000 ,, 6 12 Rayadurg, Ananthapur 58,000 ,, 6 13 Addanki, Prakasam 2,79,000 ,, 3

9

14 Ongole, Prakasam 56,000 ,, 2(3) 15 Ongole, Prakasam 1,94,000 ,, 2(2) 16 Achanta, W.Godavari 1,23,000 ,, 7 17 Eluru, W.Godavari 13,14,000 ,, 8 18 Machilipatnam, Krishna 6,12,000 ,, 9

19 Rajamundry, E.Godavari 25,26,000 Rents 5

20 Rayadurg, Ananthapur 24,000 ,, 5 21 Guntur, Guntur 6,19,000 ,, 8 22 Guntur, Guntur 2,63,000 ,, 10 23 Kothagudem, Khammam 93,000 ,, 5

24 Yemmiganur, Kurnool 2,16,000 ,, 9 25 Nandyala, Kurnool 2,52,000 ,, 9 26 Armoor, Nizambad 2,28,000 ,, 5 27 Huzurabad, Karimnagar 1,18,000 ,, 3(III) 28 Jammikunta, Karimnagar 6,12,000 ,, 3(II) 29 Sulthanabad, Karimnagar 3,41,000 ,, 6 30 Khammam, Khammam 41,000 Licence Fees 1 31 Guntur, Guntur 14,60,000 R.B.P. Amounts

Pending realization 9

32 Allagadda, Kurnool 17,98,000 ,, 6 33 Cherla, Khammam 2,00,000 ,, 5 34 Wyra, Khammam 14,33,000 ,, 5 35 Kakinada,

East Godavari 1,93,000 Seeds, Pesticides &

Fertilizers Scheme with drawn - amounts not

realized.

5(3)

36 Ambajipeta, East Godavari 4,00,000 Works- 25% subsidy not realized from Govt. of

India.

5(7)

Total 153,58,000

5.5. ADVANCES PENDING ADJUSTMENT

5.5.1. It was observed during the course of audit that temporary advances paid for

specific purpose were outstanding for a long time though they should have been got adjusted through detailed bills and vouchers as soon as possible as per Article 99 of the A.P. Financial code. Non-settlement of advances leads to misuse of advances or bogus expenditure to avoid refund of unspent amounts. 252 Objections involving an amount of Rs.4384.71 on such outstanding advances in the relevant audit reports as shown in Statement No. 4(8) points out failure of the

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executive authorities and drawing officers in taking necessary action to get these advances adjusted.

Some of the audit objections raised on the outstanding advances are shown below.

a) RECOVERIES NOT COMMENCED :

Long-term advances paid to the individual employees, the recovery of which has to be made in installments but the recoveries not commenced are included in this category. A few of such cases noticed during the audit are:

Sl.No. Name of the AMC & District

Amount of advance

outstanding Rs.

Nature of Advance

Para No. of Audit

Report

1 Rajahmundry East Godavari

90,000 HBA 8(a)

2 Kadiri, Anantapur

2,10,000 HBA, MCA 8

b) RECOVERIES NOT EFFECTED IN FULL :

Such of those long term advances paid to the individual employees but were not recovered in full are grouped under this category.

A few of such audit objections raised under this category are as follows :

Sl.No. Name of the body & District

Amount of advance

outstanding Rs.

Nature of Advance

Para No. of Audit

Report

1 Mothkur, Nalgonda 1750 MCA 13

2 Kamareddy, Nizamabad 14,950 HBA, FA &CCA 9

3 Khammam, Khammam 2,04,385 HBA 4& 5 4 Lakkireddy Palli,

Kadapa 1,66,155 HBA 8

5 Rajampet, Kadapa 79,644 HBA,MCA, MA 13

6 Yemmiganur, Kurnool 4,625 MCA, MA 13

7 Uravakonda, Anantapur 13907 FA etc 6(3)

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c) ADVANCES PAID TO OTHER INSTITUTIONS :

There are also instances where amounts were drawn as advances and paid to other offices and even to the firms. But, these advances were not adjusted till the close of audit and objections were raised in the relevant Audit Reports. Some of them are detailed below:

Sl.No. Name of the AMC & District To whom paid Amount

Rs.

Para No. of Audit

Report1 Nizamabad, Nizamabad Xerox Repairs 12,000 7 2 Anakapalle,

Vishakhapatnam JDM & EE(M), Vishakhapatnam

38,900 11

3 Kothagudem, Khammam JD(AH),Khammam 20,000 7

5.6.VIOLATION OF RULES

5.6.1. It was noticed in audit of the Agricultural Market Committees that in some cases the Rules, Government instructions for incurring the expenditure from the funds of the Agricultural Market Committees were violated either due to negligence or ignorance. Certain times, the funds of the Agricultural Market Committees were utilised for purposes other than the permitted ones under the Act / Rules. It was also noticed that in few cases Government instructions were misunderstood or misinterpreted. Such irregular expenditure incurred was objected to in the relevant audit reports. 1115 audit objections involving an amount of Rs. 343.84 lakhs were raised in the relevant Audit Reports as shown in Statement No 4 (9) annexed to the Report. A few of them are as under.

PROCEDURAL LAPSES.

5.6.2. AGRICULTURAL MARKET COMMITTEE- KHAMMAM- KHAMMAM

DISTRICT.

(a)CONTRACTS - SWEEPING WORK CONTRACT - TRANSFERRED TO ANOTHER CONTRACTOR – BREACH OF AGREEMENT – REFUND OF EMD - IRREGULAR - RS.75,000/-.

Pursuant to the tender notification for the contract work of sweeping and transport of rubbish in Main market, Chillies and Cotton yards the tender of Sri.P.Prasad was accepted and the work was entrusted to him and an amount of Rs.75000/- was received as EMD. During the course of audit it was noticed that in violation of the condition No.5 of the agreement which prohibits transfer of work to any other contractor the work was entrusted to Sri Bellam Mohan Rao, another contractor and instead of forfeiting the EMD for violation of condition No.6

12

which stipulates forfeit of EMD in case of unsatisfactory work, the EMD was refunded to the original contractor which was irregular.

(Para No.19 of the Audit Report on the accounts of A.M.C, Khammam)

(b)PAYMENT OF WAGES TO THE SECURITY GUARDS –WITHOUT SANCTION ORDERS OF THE COMPETENT AUTHORITY – IRREGULAR - Rs.1,72,800/-

Eight security guards were taken on contract basis from Gods Industries Professional, Detective Security Unemployed Social Welfare Society, Motamarri, Khammam District to work in the Agricultural Market Committee, Dammapeta and an amount of Rs.172800/- was paid to the said Society towards their wages for the period from 4/05 to 3/06 @ Rs.1800.00 per month for each security guard. But, it was observed in audit that the security guards were engaged without any sanction of the competent authority which is irregular.

(Para No.8 of the Audit Report on the accounts of A.M.C, Khammam)

(c)D.A. ARREARS DRAWN AND PAID IN CASH – NOT ADMISSIBLE – Rs.5,625/-

Government have enhanced the rates of D.A. to the employees from 34.356% to 36.810% with effect from. 1-1-2005 vide G.O. (P) No.161, Dated: 22.6.2005 and also ordered that the arrears for the period from 1/05 to 6/05 shall be remitted to the G.P.F. Accounts of the employees concerned and for those who do not have G.P.F. Accounts the amount shall be kept in suspense account until the G.P.F accounts are opened. Contrary to the above instructions of the Government, the D.A. arrears were paid in cash to the employees in the following market committees as detailed below which was irregular.

Name of the

AMC District Paid for

the period Amount

Rs Para No. of the Audit Report

Khammam Khammam 1/05 to 6/05 5625 6 Cherial Warangal 10134 4(i) 5.6.3. AGRICULTURAL MARKET COMMITTEES– KOTHAGUDEM AND

ENKOOR– KHAMMAM DISTRICT. ESTABLISHMENT – S.C.A. PAID TO THE EMPLOYEES IN R.S.P. 2005 INADMISSIBLE – Rs.43,923/-.

As per Para 18 of the G.O. (P). No. 213 Fin & Plg, Dated: 27.8.2005 in which the RSP 2005 were introduced, separate orders have to be issued regarding payment ofH.R.A, and A.H.R.A. and other allowances. In G.O.Ms. No. 261 Fin & Plg, Dated: 15.10.2005 orders were issued regarding payment of A.H.R A but no

13

orders were issued by the Government with regard to payment of Special Compensatory Allowance in RSP-2005. Therefore, Payment of S.C.A to the employees in RSP, 2005 without any orders from the Government in the following AMCs as detailed is irregular and inadmissible and recoverable.

Sl.No. Name of the

AMC Amount paid

Rs. Para No.of Audit

Report 1 Kothagudem 43923 10 2 Enkoor 20785 2

5.6.4. AGRICULTURAL MARKET COMMITTEE–YEMMIGANUR–KURNOOL DISTRICT - SECURITY – CASH AND PERSONAL SECURITY FROM EMPLOYEES NOT OBTAINED.

As per Rule 39 of A.P. Agricultural Produce and Live Stock Market Rules 1969 the market committee has to obtain cash and personal security at a specified rates from the employees who deal with the cash. But during the course of audit it was observed that no such securities were obtained from the following employees at the rates mentioned against each.

Sl. No. Name & Designation Cash

Security Rs.

Personal Security

Rs. 1 M.Nagabushanam, A.S 750 --2 S.A.Waheed, Supervisor 500 10003 P.Sunder Raju, A.M.S. 300 10004 B.Naganna, Grader 300 10005 B.Ramakoti Reddy, J.M.S. 300 10006 B.Dastagiri, JMS 200 5007 M.Mohan Reddy, JMS 200 5008 B.Man Bahadoor, W.Man - 509 Y.Pullamma, W.man - 5010 M.D.Parameswaraiah,

Supervisor - 1000

11 Smt. A.Santha Devi, J.A. - 1000 TOTAL 2550 7100

The cash and personal securities for Rs.2550/- and Rs.7100/- respectively as shown above should be collected from the above employees.

(Para No.10 of the Audit Report on the accounts of A.M.CYemmiganur,Kurnool District)

14

Like wise in AMC Rajampeta, Kadapa District also cash and personal securities were not obtained or not obtained in full as detailed below which was irregular.

Sl. No. Name of the employee Designation Cash Security

Rs.

Personal Security

Rs. 1 Chinnappa J.M.S. 300 -2 Rama Siddarath Supervisor 1000 -

TOTAL: 1300 -

(Para No. 6 of the Audit Report on the accounts of AMC Rajampeta,Kadapa District) 5.6.5. AGRICULTURAL MARKET COMMITTEE– KURNOOL–KURNOOL

DISTRICT

FUEL CHARGES –PAID TO OTHER VEHICLES – IRREGULAR. RS.11,141.00.

As verified from the vouchers relating to fuel, it was observed that the following payments were made to the vehicles which did not belong to the Market Committee thereby casued loss to the funds.

Sl. No.

Vr. No. & Date Vehicle of Purpose Amount

Rs.

1 50-10/5/05

J.D. Marketing (Vigilance) Hyderabad. Rythu Chaithanya Yatralu. 632

2 337-14/10/05 J.D. Marketing, Kadapa To inspect check posts of

A.M.C. Kurnool 1567

3 479-4/12/05 J.D. Marketing, Kadapa Inspection of A.M.C., Kurnool 488

4 445-2/12/05 J.D. Marketing, Kadapa MSP operation & Tour

programme of Minister 1375

5 446-2/12/05

Commissioner and Director of Marketing A.P,

Hyderabad. Inspection of A.M.C, Kurnool 1675

6 468-8/12/05 J.D. Marketing, Kadapa U.C. Not produced. 1080

7 551-3/1/06 J.D. Marketing, Kadapa Auction of removal of Material

of Onion Godown 1324

8 669-3/3/06 J.D. Marketing, Kadapa --------- 1573

9 669-3/3/06

Commissioner and Director of Marketing A.P,

Hyderabad. ---------- 1427

TOTAL: 11141

15

From the above, it is understood that though the said Officers have got separate provision for their vehicles in their regular budget they took the fuel from the AMCs.

Incurring of expenditure for vehicles other than that of the committee was irregular and the same could not be admitted in audit and as such needs to be reimbursed.

(Para No.4(A) of the Audit Report on the accounts of A.M.C, Kurnool)

5.6.6. ESTABLISHMENT – PAY FIXATION ARREARS IN RSP, 2005 PAID IN

CASH FOR THE PERIOD FROM 1.4.05 TO 31.7.05 – IRREGULAR

As per para 5(iii) of G.O (P) No.213 Finance Department, Dated: 27/8/2005 issued for implementation of RSP 2005, the arrears of salary in RSP, 2005for the period from 1/4/2005 to 31/7/2005 shall be credited to GPF account of the employees.

Contrary to the instructions issued the arrears of salary for the period from 1/42005 to 31/7/2005 were paid in cash which is irregular.

Name of the AMC & District

Period Amount Rs.

Para No.of Audit Report

Yella Reddy, Nizamabad

4/05 to 7/05 72020 10

Parigi , Ranga Reddy

8/05 to 11/05 12001 9

Kodad , Nalgonda 4/05 to 7/05 122031 5 (H) Narayankhed, Medak

4/05 to 7/05 3174 8

5.6.7. AGRICULTURAL MARKET COMMITTEE– TADEPALLIGUDEM–

WEST GODAVARI DISTRICT.

FERTILIZERS AND PESTICIDES – DAMAGED AND EXPIRED – LOSS

SUSTAINED - Rs.2,49,264/-.

According to the Progs.Lr. Dis . No.SSP-86/98, Dated: 7/9/98 of the Commissioner and Director of Marketing A.P. Hyderabad, Agricultural Market Committees have to conduct the sale of pesticides and fertilizers for the welfare of the farmers on “No Loss, No Profit” basis. The Secretary, Agricultural Market Committee Tadepalligudem had purchased bulk quantities of Pesticides and Fertilizers from private traders with out any realistic assessment of the average consumption of the area and as a result of which unsold pesticides worth Rs.1,31,401/- got expired and fertilizers worth Rs.1,17,863/- damaged which should have been returned and got replaced from the supplier in time as per the agreement conditions .

16

Action would need to be taken to recover the amount of Rs.2,49,264.00 from the person or persons responsible for the loss caused to the Committee funds. (Para No.19 of the Audit Report on the accounts of A.M.C, Tadepalligudem,West Godavari District)

5.6.8. AGRICULTURAL MARKET COMMITTEE– BOBBILI–

VIZIANAGARAM DISTRICT

SECURITY DEPOSITS NOT – OBTAINED - Rs.7,500.00.

As per the instructions contained in G.O. Ms. No.356 F&P Dated: 14/4/1976 and Sec.39 of Agricultural Produce and Live Stocks Markets Act, 1966 Security Deposits were not obtained or not obtained in full from the following staff members and not deposited. The Security Deposit amount would need to be obtained from the individuals as detailed below to ensure the safety of the cash being handled by them.

Sl. No. Name & Designation

Deposit to be obtained

Rs.

Already Deposited

Rs.

Balance to be

depositedRs.

1 Sri B.Satyanarayana (UDC) 2000 1000 1000

2 Sri T.Satyanarayana Supervisor – I 1000 500 500

3 Sri P.V. Appala Naidu Supervisor – II 1000 500 500

4 Sri Ch.Appa Rao, (AMS) 1000 300 700

5 Sri T.V. Ramana (AMS) 1000 0 1000

6 Sri V.Mutyalu (AMS) 1000 300 700

7 Smt. P.Mangamani (JMS) 500 200 300

8 Sri Ch.Ramulu (JMS) 500 200 300

9 Sri S. Appadu (JMS) 500 0 500

10 Sri A.Rangababu Seretary 2000 0 2000 TOTAL: 7500

(Para No.10 of the Audit Report on the accounts of A.M.C,Bobbili,Vizianagaram District)

17

5.6.9. AGRICULTURAL MARKET COMMITTEE– DARSI– PRAKASAM DISTRICT MARKET FEES - DELAY IN REMITTANCES – IRREGULAR.

During the course of audit it was observed that the following amounts were collected through receipt books towards Market fees and remitted to the Sub Treasury, Darsi with a delay ranging from ten days to sixty days as detailed below which was irregular. The Executive authority would need to conduct necessary enquiry into the aspect of delay in remittance as it tantamounts to temporary misappropriation and take suitable action against the persons responsible besides exercising close monitoring the remittances daily.

Receipt

book No.

Sl. No. Date Amount

Remitted through S.T. challan No./ Date

amount

By Whom remitted

1 2 3 4 5 6

1.309 49 13/5/05 400.00 497-24/5/05 for

Rs.5250.00T.Murali, AMS, Rajampalli

50 13/5/05 360.00 612-31/5/05 for Rs.10758.00

41 9/5/05 960.00 612-31/5/05 for Rs.10758.00

42 10/5/05 600.00 612-31/5/05 for Rs.10758.00

43 11/5/05 400.00 612-31/5/05 for Rs.10758.00

44 11/5/05 320.00 612-31/5/05 for Rs.10758.00

45 11/5/05 600.00 612-31/5/05 for Rs.10758.00

46 13/5/05 590.00 612-31/5/05 for Rs.10758.00

47 13/5/05 300.00 612-31/5/05 for Rs.10758.00

48 14/5/05 600.00 612-31/5/05 for Rs.10758.00

49 15/5/05 2380.00 612-31/5/05 for Rs.10758.00

2.329

50 15/5/05 208.00 612-31/5/05 for Rs.10758.00

18 16/5/05 600.00 612-31/5/05 for Rs.10758.00

3.330

19 16/5/05 250.00 612-31/5/05 for Rs.10758.00

P.Malakondaiah, AMS, Gangavaram

18

20 16/5/05 1000.00 612-31/5/05 for Rs.10758.00

21 17/5/05 500.00 612-31/5/05 for Rs.10758.00

22 17/5/05 250.00 612-31/5/05 for Rs.10758.00

23 19/5/05 600.00 612-31/5/05 for Rs.10758.00

25 23/5/05 510.00 786-9/6/05 for Rs.8472.00

26 23/5/05 600.00 786-9/6/05 for Rs.8472.00

27 23/5/05 300.00 786-9/6/05 for Rs.8472.00

28 23/5/05 130.00 786-9/6/05 for Rs.8472.00

29 23/5/05 600.00 786-9/6/05 for Rs.8472.00

30 23/5/05 600.00 786-9/6/05 for Rs.8472.00

31 23/5/05 152.00 786-9/6/05 for Rs.8472.00

32 23/5/05 600.00 786-9/6/05 for Rs.8472.00

33 23/5/05 900.00 786-9/6/05 for Rs.8472.00

34 23/5/05 550.00 786-9/6/05 for Rs.8472.00

35 23/5/05 1700.00 786-9/6/05 for Rs.8472.00

36 23/5/05 900.00 786-9/6/05 for Rs.8472.00

37 23/5/05 600.00 786-9/6/05 for Rs.8472.00

1.330

38 23/5/05 300.00 786-9/6/05 for Rs.8472.00

3 13/6/05 1700.00 1145-26/6/05 for Rs.14810.00

T.Murali, AMS, Vengyapalem 5.324

4 13/6/05 1000.00 231-13/9/05 for Rs.9976.00

37 28/8/05 721.00 231-13/9/05 for Rs.9976.006.349

38 31/8/05 500.00 231-13/9/05 for Rs.9976.00

P.Malakondaiah, AMS, Sankapuram

19

39 2/9/05 200.00 231-13/9/05 for Rs.9976.00

40 2/9/05 1300.00 231-13/9/05 for Rs.9976.00

1 14/9/05 550.00 509-27/9/05 for Rs.15630.00

2 14/9/05 1300.00 509-27/9/05 for Rs.15630.007.359

3 14/9/05 500.00 509-27/9/05 for Rs.15630.00

8.360 50 6/10/05 530.00 269-18/10/05 for Rs.10215.00

1 6/10/05 680.00 269-18/10/05 for Rs.10215.00

2 7/10/05 250.00 269-18/10/05 for Rs.10215.009.365

3 7/10/05 1350.00 269-18/10/05 for Rs.10215.00

M.Kondaiah JMS Sankapuram

20 8/11/05 543.00 313-21/11/05 for Rs.70734.00

21 9/11/05 200.00 313-21/11/05 for Rs.70734.00

22 600.00 313-21/11/05 for Rs.70734.00

23 10/11/05 500.00 313-21/11/05 for Rs.70734.00

24 10/11/05 200.00 313-21/11/05 for Rs.70734.00

10.370

25 10/11/05 200.00 313-21/11/05 for Rs.70734.00

P.Malakondaiah AMS, Sankapuram

11.373 10 18/11/05 510.00 453-30/11/05 for

Rs.3040.00S.K. Ghouse, JMS Vengyapalem

39 16/11/05 600.00 468-30/11/05 for Rs.4060.00

40 17/11/05 200.00 468-30/11/05 for Rs.4060.00

K.Singaiah Supervisor, Rajapalli

12.371 41 19/11/05 300.00 468-30/11/05 for

Rs.4060.00P.Yogaiah, Attender, Vengayapalem

32 5/12/05 1200.00 327-20/12/05 for Rs.8800.0013.373

33 5/12/05 400.00 327-20/12/05 for Rs.8800.00

P.Yogaiah, Attender, Vengayapalem

20

34 5/12/05 900.00 327-20/12/05 for Rs.8800.00

35 5/12/05 100.00 327-20/12/05 for Rs.8800.00

36 6/12/05 1200.00 327-20/12/05 for Rs.8800.00

37 6/12/05 1400.00 327-20/12/05 for Rs.8800.00

38 6/12/05 1400.00 327-20/12/05 for Rs.8800.00

39 6/12/05 600.00 327-20/12/05 for Rs.8800.00

40 6/12/05 700.00 327-20/12/05 for Rs.8800.00

41 9/12/05 600.00 327-20/12/05 for Rs.8800.00

42 12/12/05 600.00 415-27/12/05 for Rs.7280.00

43 16/12/05 600.00 415-27/12/05 for Rs.7280.0014.373

11 16/12/05 2260.00 415-27/12/05 for Rs.7280.00

18 4/1/06 1000.00 38-2/3/06 for Rs.5150.0023 7/1/06 1650.00 38-2/3/06 for Rs.5150.0021 7/1/06 1000.00 38-2/3/06 for Rs.5150.0015.378

25 8/1/06 1500.00 38-2/3/06 for Rs.5150.00

P.Yogaiah, Attender, Vengayapalem

(Para No.4 of the Audit Report on the accounts of A.M.C,Darsi,Prakasam District) 5.6.10. AGRICULTURAL MARKET COMMITTEE– ECHODA– ADILABAD

DISTRICT

ADVANCES - MOTOR CYCLE ADVANCE SANCTIONED TO INELIGIBLE EMPLOYEE - Rs.30,000/-

As per orders issued in G.O.(P) No. 78 Fin (A&L) Dept, dated: 3/4/2006, the employees drawing basic pay of Rs.6505.00 and above in RSP 2005 are only eligible for sanction of Motor Cycle advance. During the course of audit, it was noticed that Sri K.Ganganna, JMS was sanctioned motor cycle advance of Rs.30000/- though the individual was not eligible for sanction of the same as he was drawing basic pay of Rs.5200.00 only in RSP -2005.

Action would need to be taken to recover the amount in lumpsum and credited to market committee funds.

(Para No.6 ( 1 ) of the Audit Report on the accounts of A.M.C,Echoda,Adilabad District)

21

AUDIT FEE NOT REMITTED TO STATE FUNDS – NEEDS TO BE REMITTED

As per G.O. Ms.No.633 Finance Dept dt.23-5-1955 and G.O. Ms.No 686 Fin & Plg (Admn) Dept. Dt.27-11-1979 audit fees is recoverable at the rate of 0.375% of the net expenditure audited in respect of Agricultural Market Committees.

During the course of audit of various Agricultural Market Committees it was observed that the audit fee for the year 2005-06 on the expenditure as noted against each committee @ 0.375% worked out as detailed below was not remitted to the State funds and the same would need to be remitted to State funds.

Name of the AMC

&District Net

Expenditure Rs.

Audit fee Rs.


Madnoor, Nizamabad

5685537 21321 7

Yellareddy, Nizamabad

3266285 12249 9

Ballur, Nizamabad 16804536 63017 4 Akiveedu, West Godavari

16243489 60913 13

Achanta, West Godavari

4037919 15142 12

Nandikotkur, Kurnool

8701988 32632 5(d)

Kadiri, Anantapur 4137880 15517 9 Rayadurg, Anantapur

1947762 7076 16

Guntakal, Anantapur

2289148 8584 4(2)

Rayachoty, Kadapa 2180442 8177 4(a) Badvel, Kadapa 3377615 12666 11 Proddatur, Kadapa 25038810 93896 11 Nirmal, Adilabad 2115921 7935 2 (VI ) Mancherial, Adilabad

8410575 31506 16

Piler, Chittor 2126070 7973 11 Rapur, Nellore 1155231 4332 5 Udayagiri, Nellore 1226887 4601 7(5) Huzurnagar, Nalgonda

12053042 45199 10

22

5.7. NON-REMITTANCE OF DEDUCTIONS / RECOVERIES FROM VOUCHERS / PAY BILLS / CONTINGENT BILLS

5.7.1. It was noticed during audit that various deductions / recoveries effected from the work bills / pay bills were either not remitted to Government or a part of them only were remitted in spite of statutory obligation to remit the same to Government account with in a prescribed time under the relevant statutory provisions which also include penalty as well as prosecution for non adherence.

The deductions normally made from work bills / pay bills that are to be remitted to Government account are

Work Bills

1. Income Tax

2. Sales Tax

3. Seigniorage Fees

Pay Bills

1. Income Tax

2. Profession Tax

3. A.P.G.L.I. Premium / Loan recoveries

4. G.P.F. (Government Employees)

5. G.I.S Premium.

These defects noticed were pointed out in the Audit Reports.

Some of them are as under.

5.7.2. INCOME TAX RECOVERIES NOT REMITTED / PARTLY REMITTED.

Under Section 200 of Income Tax Act 1961, read with Rule 30 (1) (b) the authority which deducts the Income Tax from work bills or from pay bills shall remit the same to the Income Tax Department within the first week of the next month of such deduction. In case of failure to remit the Tax, the Drawing and Disbursing Officer will be held responsible under Section 201 (1) for payment of interest at 15% per annum, under Section 201 (1 A) from the time of such default till the payment of such tax; and is prone to levying of penalty under Section 221 up to the amount of tax not remitted plus prosecution under Section 276 B for a period ranging from three months to seven years with fine. During the year under audit, it was observed that the Income Tax deducted at source from the work bills was not remitted to the Central Government account till the close of audit. Such

23

irregularities noticed were pointed out in the relevant audit reports. A few of such cases are mentioned below.

Sl.No. Name of the AMC&

District Amount Collected

Rs.

Amount remitted

Rs.

Balance to be

remitted Rs.

Para No. of Audit

Report 1 Atmakur,

Kurnool 5477 0 5477 16

2 Atchampeta,Mahaboobnagar

2500 0 2500 18

3 Addanki, Prakasam 9180 0 9180 8 4 Anakapalli ,Visakhapatnam 54392 33725 20667 10 5 Manthani, Karimnagar 11193 0 11193 14 6 Jammikunta, Karimnagar 7739 0 7739 6(1) 7 Gooty, Anantapur 6205 0 6205 6 8 Madnoor, Nizamabad 11096 0 11096 10 9 Kalluru, Khammam 15384 7114 8270 9 10 Burgumpadu, Khammam 16595 0 16595 5 11 Enkoor, Khammam 22782 0 22782 4 12 Razole, East Godavari 21581 0 21581 11 13 Haliya,

Nalgonda 6807 0 6807 17

14 Rajampeta Kadapa

12432 0 12432 16

15 Valigonda,Nalgonda 5560 0 5560 14 Total: 208923 40839 168084 15

5.7.3. SALES TAX DEDUCTED BUT NOT REMITTED OR PARTLY REMITTED.

Under A.P.G.S.T. Act 1957 as amended from time to time and as per G.O. Ms. No. 556 Revenue (CI-II) Department, dated: 07-08-2000 read with Government Memo. No. 4638/CT-II (I) of Revenue (CT.II (I) Department, dated: 02-01-2003, Sales Tax @ 2% of turnover determined as per Clause (ii) of Sub-rule (3) of Rule 6 for exclusive civil contracts for laying or repairing of roads and contracts for canal digging lining and repairing and @ 4% of turnover for all categories of other contracts not falling in the above mentioned category has to be recovered from the work bills and remitted to State funds within a week from the date of recovery failing which the Drawing Officer has to pay personally 24% penal interest besides the amount to be remitted to State funds.

It was observed that Sales Tax deducted at source from the work bills was not remitted to the State funds till the close of audit. Such irregularities noticed were pointed out in the relevant audit reports. A few of such cases are mentioned below.

24

Sl.No. Name of the AMC& District

Amount Collected

Rs.

Amount remitted

Rs.

Balance to be remitted

Rs.


1 Atmakuru, Kurnool 9780 - 9780 16

2 Atchampeta, Mahaboobnagar

4463 - 4463 18

3 Addanki, Prakasam 16392 - 16392 8

4 Anakapalli Visakhapatnam

103604 64239 39365 10

5 Jammikunta, Karimnagar

13821 - 13821 6(ii)

6 Gooty, Anantapur

11080 - 11080 6

7 Kamareddy, Nizamabad

31267 - 31267 14

8 Burgampadu, Khammam

29634 - 29634 6

9 Enkuru, Khammam

40681 - 40681 5

10 Razole, East Godavari

30207 - 30207 11

11 Haliya, Nalgonda 12155 - 12155 17

12 Valigonda,Nalgonda 9928 - 9928 14 Total: 313012 64239 248773

12

5.7.4. SEIGNIORAGE FEES DEDUCTED BUT NOT REMITTED OR PARTLY REMITTED.

As per G.O. Ms. No. 331, Industries and Commerce (M.I) Department, dated: 21-06-2000 Seigniorage Fee or Dead Rent which ever is higher shall be recovered from the work bills on all Minor Minerals dispatched or consumed from the land at the rates specified in Schedule-I and Schedule-II annexed to the said G.O. as the case may be and to be credited to the consolidated fund of State Government through the concerned Assistant Director of Mines & Geology of the District. However, it was observed that though the amounts were recovered from the work bills towards Seigniorage Fees, the same were either not remitted or only partly remitted to State funds till the close of audit. Such inaction was pointed out in the relevant audit reports. Some of such instances are listed below.

25

Sl.No. Name of the AMC& District

Amount Deducted

Rs.

Amount remitted Rs.

Balance to be remitted

Rs.


1 Atmakuru, Kurnool 5810 - 5810 16


615 - 615 18

3 Addanki, Prakasam

1890 - 1890 8

4 Anakapalli, Visakhapatnam.

34911 29316 5595 10

5 Manthani, Karimnagar

57600 - 57600 15

6 Gooty, Anantapur

6573 - 6573 6

7 Burgampadu, Khammam

79731 - 79731 7

8 Razole, East Godavari

77927 - 77927 11

9

Haliya, Nalgonda

13901 - 13901

17

10 Thirumangulur 5159 - 5159 7(a) 11 Valigonda,

Nalgonda 11904 - 11904 14

Total: 296021 29316 266705

11

5.7.5. PETTY SUPERVISION CHARGES AND OTHERS DEDUCTED FROM WORK BILLS / PAY BILLS BUT NOT REMITTED.

Petty supervision Charges and other recoveries made from work bills and pay bills were not remitted to concerned Head of account till the close of audit. Such inaction of the Executive Authority were pointed out in the relevant audit reports.

Some of such instances are listed below.

NAC DEDUCTED BUT NOT REMITTED TO CONCERNED HEADS

Sl. No.

Name of the Institution and District

Amount Deducted

Rs.

Amount Remitted

Rs. Balance

Rs.

Para No. of Audit

Report 1 Atmakuru, Kurnool

612 0 612 16


279 0 279 18

26

3 Addanki, Prakasam

1024 0 1024 8

4 Anakapalli, Visakhapatnam 26188 3049 23139 10

5 Visakhapatnam , Visakhapatnam

18312 0 18312 10

6 Valigonda,Nalgonda 621 0 621 14

5.8.NON PRODUCTION OF RECORDS 5.8.1. It was noticed during audit that amounts were drawn and spent towards various

purposes but the connected paid vouchers were not produced to audit. Similarly amounts were drawn and spent for execution of works, but the connected Measurement Books Estimates, files etc., were not produced to audit. 1177 audit objections involving an amount of Rs.1352.93 lakhs were raised in the relevant Audit Reports as shown in Statement No. 4(11).

A few of such cases are as below.

MEASUREMENT BOOKS, ESTIMATES, AGGREMENTS & CONNECTED RECORDS NOT PRODUCED

Sl.No Name of

the AMC & District Gist of Para

Amount involved

Rs.


Report

1 Udayagiri, Nellore

Works construction of TCC rural godown No. 1 (1000 MT capacity)under GBY Scheme in udayagiri payment exceededthan estimate cost revised estimate and deviation report not produced 226191 9(4)

2 Atmakur, Nellore

Execution of works - connected M.Books, estimates and files not produced 482323 11

3 Atmakur ,Nellore

Payment of legal charges - suit register and pleader's account not produced 2500 12

4 Atmakur, Nellore

Payment of amount to printers and binders - purpose for which the payment made was not furnished 6845 9(2)

27

5 Kalyanadurga, Anantapur

Vouchers, estimates and Mbooks not produced 305939 6( c)

6 Naidupeta, Nellore Mbook and connected files not produced 823447 10(iv)

7 Kadapa, Kadapa

Works Execution of works, Estimates, Agreement Mbook and other connected recoreds not produced 432099 7

8 Rajampeta, Kadapa Works measuremet and other records not produced 450000 10

9 Pathikonda, Kurnool

Construction of compond wall in market yard II C.C1st & final bills Mbooks estimates not produced 201334 13

10 Allagadda ,Kurnool

Erection of radium name boards iin checkposts quotations, Mbooks, estimates etc. not produced 8400 19

11 Nandyal ,Kurnool

New works Execuion of works Mbook estimate and connected file not produced 216489 22

12 Akiveedu,West Godavari

Work formation of line roads amount deposited to the district clloector West Godavari – Estimates, works files and Mbooks etc not produced. 12

13 Ankoor, Khammam Mbook and estimate not produced 89039 7

14 Vizianagaram, Vizianagaram

Original estimates tender files MB comperative statements not produced 1174397 26


Repairs - connected file aproved estimates not produced 6625 22


Repairs to vehicles connected log book unserviced articles register quotations etc along with registar of vehicles not produced 9500 21

28

5.8.2. NON PRODUCTION OF REGISTERS , FILES AND EVIDENTIAL DOCUMENTS OF TRANSACTIONS

The essential part of Financial management and accountability is to keep the files and registers of all that money that comes in and goes out and to maintain such recorded evidences in a specified registers and files in the proformas prescribed in Local Acts and Rules. During the course of Local Audit, certain non-maintenance of such registers and files have been noticed and those irregularities have been communicated to all the heads of Local body institutions thorough individual Audit Reports. Some of cases of such objections have been shown in the statements appended below institution wise.

Sl.No Name of the AMC & District Gist of Para

Amount involved

Rs.


Report

1 Rajampet, Kadapa Establishment - Pay & allowances paid to

the employees - Acquittance connected not produced

17196 11

2 Yemmiganur, Kurnool

Electircal consumption charges paid receipts not produced 44601 22

3 Rajampet, Kadapa DD sent - Connected receipt - not produced 10925 12

4 Kalyanadurgam ,Anatapur

Pension - Contribution sent to DMAP, Hyd Acknowledgement

not produced 70340 6(b)

5 Kallur, Khammam Pension - Payees Ack., not produced 68280 13 6 Kubbeer ,Adilabad Acknowledgement not produced 30234 12 7 Rapur Pension - Payees Ack., not produced 118472 3

8 Penukonda ,Anantapur

Pension - Contribution sent to DMAP, Hyd Acknowledgement

not produced 57484 6(a)

9 Kalidandi, Krishna Pension - Contribution sent to DMAP,

Hyd Ack, not produced

87703 13

10 Sarayapur ,Adilabad

Amount stated to have been sent to DMAP., Hyd ACK, not

produced 108314 8

11 Allagadda, Kurnool 10% CMRF Remitted - Acknowledgement not produced 291400 1

12 Madakasira ,Anantapur

CMRF Remitted - Acknowledgement not produced 79540 9

13 Eluru, West Godavari

10% CMRF Remitted - Acknowledgement not produced 2549939 14

29

14 Nizamabad, Nizamabad.

10% CMRF Remitted - Acknowledgement not produced 6729042 23

15 Yellendu, Khammam.

10% CMRF paid to CUBMA -Ack., not produced 1104998 9

16 Yellendu, Khammam

Pension paid to C&DMAP., Hyd Ack not produced 135892 10

17 Yellendu, Khammam.

payment of property tax - cash not produced 94094 11

18 Badwel, Kadapa Payees Acknowledgement not produced 350532 13

19 Kadapa, Kadapa Purchase of pesticides and fertilzers sales

of input - Connected register not produced

832616 21

20 Nandyal, Kurnool Motor cycle advance - Advance

recoverable register not produced

90000 14

21 Yemmiganur Kurnool

Motor cycle advance - paid to watchmen Purchase bills not

produced 60000 26

22 Pathikonda, Kurnool Motor cycle advnce 30000 9

23 Kurnool, Kurnol Purchase returns - not submitted by the traders -- 6(f)

24 Allagadda, Kurnool Purchase of stationary - P.H acticles -

Quotations, stock register not produced

16865 13

25 Alair, Nalgonda Seeds stock sale register not produced 848414 13

26 Rayadurgam Anantapur

Sanction of motor cycle advance - Advance recovarable register

not prodcuced 30000 19

29 Narsapur, Medak stock not produced 143132 16

31 Proddutur, Kadapa Refund of Deposits register not produced 49545 *

32 Pathikonda, Kurnool Refund of Deposits register not produced 80000 11

33 Nandyal, Kurnool Spill over works - challans - Ack., not produced 165941 23

34 Kadiri Anatapur Market fee exempted to the traders 1935 10

35 Achanta, Guntur Market fee Demand not fixed and collected 8

36 Bhodan, Nizamabad

Non payment of market fee by the rice millers - not produced 124131

37 Bhadrachalam, Khammam Purchasse of returns not produced * 13

38 Jogipet, Medak Dist. Purchase of returens from the traders * 9

30

39 Nandyal, Karnool Advance - Pending advances with interest not collected 175841 13

40 Darsi, Prakasam . Receipt book of Market fee not produced -- 7(1) 41 Rajampet, Kadapa Money value forms - not produced -- 7 42 Atmakur, Kurnool Money value forms - not produced -- 13

43 Badepalli, Mahaboobnagar Thakpatti - not produced -- 12

44 Badepalli, Mahaboobnagar Expoes - market fee register not produced -- 13

45 Uravakonda Anantapur

Sanction of HBA - Connected mortgage and insurance policy not produced 250000 9.1

46 Nandyal, Kurnool Amount paid to collected & Dist. Magistrate for link roads Ucs and

Vouchers not produced 9.47lakh 21

47 Koilakuntla, Kurnool

Vouchers, Sub-vouchers stock register not produced 22565 14

48 Yemmiganur Kurnool Vouchers not produced 123601 18

49 Nuzividu, Krishna Vouchers, Stock register not produced 16367 *

50 Rapur, Warangal Vouchers, Stock register not produced 45000 4

51 Badwel, Kadapa Security guards - Sanction of proceedings of the Dompetent authority - not produced 118800 10

52 Kadapa, Kadapa Cost of Diesel and Vehile rent to the AD(M) and JD(M), 18207 16

53 Mylavaram,Krishna Legal charges - Khata extracts not produced 2000 12

54 Thorruru,Warangal Amount paid - Utilization certificate not produced 5000000 10

55 Bheemavaram,West Godavari

Repayment of loan amount to UCO., Bank Not Produced

1460210 15

56 Nandyal, Kurnool Log book not maintained 54062 17 57 Gajwel, Medak Register of cheques / DDs etc 13

5.9.MISAPPROPRIATION

5.9.1.Cases of Mis-appropriation of moneys noticed in audit were pointed out in the Audit Reports.

A consolidated statement of Mis-appropriations noticed in audit is annexed vide Statement No.4(12) A total number of 36 cases involving an amount of Rs. 4.91 lakhs were pointed out in the relevant Audit Reports.

To illustrate the various types of “Modus Operandi” a few of the cases pointed out are shown below.

31

5.9.2. AGRICULTURAL MARKET COMMITTEE - SATHUPALLY –

KHAMMAM DISTRICT- RECEIPTS - SALE OF PESTICIDES - SHORT REMITTANCES MISAPPROPRIATION – NEEDS RECOVERY Rs.1,04,452/- : -

As verified from records, the sale of Pesticides of the AMC were kept under the supervision of Sri.D.Bala Raju, Supervisor. As seen from the stock register of Pesticides the stock value as on 01-04-2005 was Rs.1,96,230/-. Out of this, the stock of Sunny Neem oil of 72 items @ Rs.165/- per liter worth Rs.11,880/- was returned to Sunny Neems Extras Pvt. Ltd., Hyderabad and for the sale of pesticides the following amounts were realized and the Cash was remitted in bank for 79,898/- on the following dates :

1. On 17-10-2005 : 4,315/- 2. On 05-01-2006 : 25,583/- 3. On 06-01-2006 : 50,000/-

79,898/- Out of Rs. 1,96,230/- worth of stock, the value of stock returned for (Rs.11,880/-) and stock sold for Rs. 79,898/- aggregates to Rs.91,778/-. The balance of stock worth Rs.1,04,452/- was neither shown as stock nor remitted the cash in lieu of sale to the AMC funds till the close of audit which tantamounts to misappropriation by said Supervisor of the AMC.

Moreover, the Cash Book of Pesticides account was also not produced to audit to verify the details of collections, remittances, expenditure etc., if any in the year 2005-2006. The matter needs to be investigated into and necessary action taken for immediate recovery. (Para No.12 of Audit Report on the accounts of AMC, Sathupally, Khammam District)

5.9.3. AGRICULTURAL MARKET COMMITTEE - NARSINGI – RANGA

REDDY DISTRICT - RECEIPTS - CASH COLLECTED NOT CREDITED TO AMC FUNDS – MISAPPROPRIATION – Rs.18,551/-

An amount of Rs.18,601/- was collected by the Market Committee Staff towards Market Fees, Licence Fee and Vegetable Market Fee through Cash Receipts as shown below. But the same was neither taken into Daily income register nor directly remitted in to Treasury account which tantamounts to misappropriation of AMC funds. No supervisory action seemed to be taken by the executive authority which prompted for misappropriation of funds by the staff of AMC. Immediate action would need to be taken to recover the amount from the person or persons responsible and credited to AMC funds.

32

Sl. No.

Receipt Book No.

Receipt No. Date of Collection

Amount Collected Rs.

1 202 10101-10200 6/2005 500/-2 347 17302 18-03-2006 420/-3 347 17303 --do-- 420/-4 347 17304 --do-- 224/-5 350 17451 17-03-2006 985/-6 350 17452 18-03-2006 100/-7 350 17453 18-03-2006 500/-8 350 17454 18-03-2006 500/-9 350 17455 18-03-2006 150/-10 280 13959 18-01-2006 980/-11 280 115/2 to 167 01-02-2006 1,000/-(License Fee)12 203 10101 13-06-2005 840/-(Market Fee)13 203 10102 14-06-2005 1,001/-(License Fee)14 203 10103 14-06-2005 1,001/-(License Fee)15 203 10104 14-06-2005 1,001/-(License Fee)16 203 10105 14-06-2005 1,001/-(License Fee)17 203 10106 14-06-2005 1,001/-(License Fee)18 203 10107 14-06-2005 1,001/-(License Fee)19 203 10108 14-06-2005 1,001/-(License Fee)20 203 10109 25-06-2005 2,540/-(Direct Import)21 203 10110 28-06-2005 1,001/-(License Fee)22 203 10111 22-09-2005 994/-(License Fee)23 203 10112 to 150 30-09-2005 390/- (Vegetable)

Total: 18,551/-

(Para No.17 of Audit Report on the accounts of AMC, Narsingi, Ranga Reddy District ) 5.9.4. AGRICULTURAL MARKET COMMITTEE - SATHUPALLY –

KHAMMAM DISTRICT- RECEIPTS - AMOUNT COLLECTED BY SRI.D.BALA RAJU, SUPERVISOR – NOT BROUGHT TO ACCOUNT - MIS-APPROPRIATED – Rs.16,636/- .

As verified from records, Sri.D.Bala Raju, Supervisor collected amounts aggregating to Rs. 16,636/- as detailed in the statement below through the receipt book No. from 604/22, dt.25-10-2005 to 604/31, dt.23-01-2006 towards Education Advance, License fee, house building advance and market fee etc., But the amounts so collected were not brought to account and not remitted to the AMC funds till the close of audit which was irregular and tantamounts to mis-appropriation by the said Supervisor . Non-supervisory role by the executive authority has prompted for committing such misappropriation by the staff. Immediate action would need to be taken to recover the amount from the individual along with penal interest @ 8% per annum and remitted to AMC funds.

33

Book No.

Receipt No. & Date

Particulars Amount Rs.

604 22/25-10-2005 Sri.K.Venkaiah, JMS for 10/05 Education Advance 200/-,FA 150/-

350/-

604 23/27-10-2005 K.Smba Siva Rao, Watchman HBA for 9/05

650/-

604 24/27-10-2005 Sri.Laxmi Sai Traders, Kondigatla Purchase return for 4/05 to 8/05

1,650/-

604 25/28-10-2005 Mohan Traders Spl.New License for 2005-06 to 2010-2011 (Five Years)

1,001/-

604 26/28-10-2005 Prop.Gudimetla Padma Nabham Spl. New License for 2005-06 to 2010-2011

1,001/-

604 7/28-10-2005 Sri Shiva Shankara Rice & Fore Mill, Marlapadu New License for 2005-06 to 20-10-2011

1,001/-

604 28/03-10-2006 Sri.K.Samba Siva Rao, Watchman HBA for 10/05 to 12/05 @ 650/-PM

1,950/-

604 29/12-01-2006 Sri Venkateswara Reddy & General Merchant SathuPally for December,2005

7,428/-

604 30/19-01-2006 Sri Venkateswara Oil Mill Sathupally Purchase returns from 4/05 to 12/05

1,455/-

604 31/23-01-2006 Srinivasa Fruits, Khammam Purchase of Coconuts

150/-

Total: 16,636/-

(Para No.11 of Audit Report)

5.9.5. AGRICULTURAL MARKET COMMITTEE - THORRUR – WARANGAL DISTRICT.

(a)RECEIPTS -COLLECTION OF FEES NOT ACCOUNTED FOR IN DAILY COLLECTION REGISTER AND CASH BOOK - NOT REMITTED TO A.M.C FUNDS - MISAPPRAPRIATION – NEEDS RECOVERY – Rs.9,920/-

On verification of Miscellaneous Receipt Books during the course of audit, it was noticed that an amount of Rs.9,920/- was collected by Staff of A.M.C Thorrur towards Market Fees as noted below but the same was neither accounted for in cash book nor remitted to AMC Funds.

34

Sl. No.

Receipt No. & Date Amount Rs.

1 25086/29-04-2005 600/-2 25087/30-04-2005 560/-3 25088/30-04-2005 250/-4 25089/30-04-2005 600/-5 25090/10-05-2005 600/-6 25091/31-05-2005 300/-7 27617/21-04-2005 280/-8 29234/07-10-2005 850/-9 28015/27-09-2005 2,000/-10 31094/29-03-2006 100/-11 31095/31-03-2006 580/-12 30499/29-03-2006 600/-13 30500/31-03-2006 2,600/-

Total: 9,920/-

Thus collection of amounts and their non-remittance tantamounts to Misappropriation of funds of AMC. Thus the misappropriated amount of Rs.9,920/- would need to be recovered from persons responsible and credited to A.M.C Funds.

(Para No.6(1) of Audit Report on the accounts of AMC, Thorrur, Warangal District)

(b)RECEIPTS - AMOUNT COLLECTED – SHORT TAKEN INTO DAILY COLLECTION REGISTER – NOT REMITTED TO A.M.C FUNDS – MISAPPROPRIATION – Rs.1,300/-

On verification of Receipt Books and Daily collection register during the course of audit, it was noticed that an amount of Rs.1,300/- was short taken into daily collection register towards market fees as noted below. Rs.

Sl. No.

Receipt No. & Date Amount Collected

Taken in to D.C.R

Difference Amount

1 31043/09-03-2006 900/- 200/- 700/- 2 30871/10-02-2006 400/- 300/- 100/- 3 29200/30-08-2005 800/- 300/- 500/-

Total: 2,100/- 800/- 1,300/-

The said amount was not accounted for in Daily Collection Register and Cash Book and not remitted to A.M.C Funds till close of audit collection of amounts and their non-remittance tantamounts to misappropriation.

35

Immediate action would need to be taken to recover the amount from persons responsible and remitted to A.M.C Funds.

(Para No.6(2) of Audit Report on the accounts of AMC, Thorrur, Warangal Dist)

5.9.6. AGRICULTURAL MARKET COMMITTEE – JAMMIKUNTA –

KARIMNAGAR DISTRICT.

RECEIPTS –MARKET FEE COLLECTED BUT NOT TAKEN TO DAILY FEE COLLECTION REGISTER AND CASH BOOK – MISAPPROPRIATED – Rs.8,415/-

During the course of audit it was noticed that amounts as detailed below were collected through receipts towards Market fees, Sale of Takpatty books. But these collections were not taken to daily fee collection register and cash book and also not remitted into the AMC funds which was irregular. Collection of amounts and their non-remittance tantamounts to mis-appropriation. Hence immediate action would need to be taken to recover the amounts from those responsible and remitted to the AMC funds.

Sl. No.

Receipt No.& Date Name of the Trader Amount Rs.

1 17754/22-11-2005 Mahalaxmi Enterprises 350/-2 17755/22-11-2005 Mahalaxmi Enterprises 290/-3 17756/22-11-2005 Kanaka Durga Industries, JMK 200/-4 17757/22-11-2005 Kanaka Durga Industries, JMK 200/-5 17758/22-11-2005 Kanaka Durga Industries, JMK 200/-6 17759/22-11-2005 Kanaka Durga Industries, JMK 200/-7 17760/22-11-2005 Devi Enterprises, JMK 200/-8 17761/23-11-2005 Mahalaxmi Industries 500/-9 17762/23-11-2005 Sri Raja Rajeshwara Industries 500/-10 17763/23-11-2005 Mahalaxmi Enterprises, JMK 250/-11 17764/23-11-2005 Ramalaxman Enterprises, JMK 500/-12 17765/23-11-2005 Not noted 300/-13 17766/23-11-2005 Not noted 300/-14 17767/23-11-2005 Manikanta Industries, JMK 150/-15 17768/23-11-2005 Kanaka Durga Industries, JMK 400/-16 17769/23-11-2005 Kanaka Durga Industries, JMK 150/-17 17770/23-11-2005 Balaji Enterprises, JMK 40/-18 17771/23-11-2005 Balaji Enterprises, JMK 200/-19 17772/23-11-2005 Ramalaxman Enterprises 150/-20 17773/23-11-2005 Kanaka Durga Industries, 250/-21 17774/23-11-2005 Kanaka Durga Industries, 250/-22 17683/23-11-2005 Minikanta Commission Agent 56/-23 17684/26-11-2005 Neera Hanuman 56/-24 17685/26-11-2005 P. Mallaiah 56/-

36

25 17686/26-11-2005 Lakshminarsimha 56/-26 17687/26-11-2005 Gemini Traders 56/-27 17688/26-11-2005 Suman Traders 56/-28 17689/26-11-2005 Santhosha Traders 56/-29 17690/26-11-2005 Jayalakshmi adthi 28/-30 17691/26-11-2005 Ramakrishna adthi 56/-31 17692/26-11-2005 Naveen Traders 28/-32 17693/26-11-2005 Bhavani Traders 56/-33 17694/26-11-2005 Laxmi Venkat Ramana 56/-34 17695/26-11-2005 Vijaya Lakshmi 28/-35 17696/26-11-2005 C.C.I 56/-36 17901/26-11-2005 Vajra Kalpa Cotton, JMK 35/-37 17902/26-11-2005 Karthikaya Cotton, JMK 185/-38 17903/26-11-2005 Vybav Cotton, JMK 35/-39 17904/26-11-2005 Sartitha Cotton Enterprises 35/-40 17905/26-11-2005 Laxmi Cotton, JMK 35/-41 17906/26-11-2005 Vajra Cotton, JMK 35/-42 17907/26-11-2005 CCI, JMK 35/-43 17908/26-11-2005 Jaya Ram Traders 35/-44 17909/26-11-2005 Maheswhara Enterprises 35/-45 17910/26-11-2005 Karthikaya Cotton 35/-46 17911/26-11-2005 Jagannadha Enterprises 1383/-47 18883/26-11-2005 Shirisha Commission Agent 28/-48 18884/2-1-2006 P. Mallaiah 56/-49 18885/2-1-2006 Lakshminarsaiah 56/-50 18886/2-1-2006 Shankar traders 28/-51 18887/2-1-2006 Aruna Traders 56/-52 18888/2-1-2006 Jaya Laxmi Comm Agent 28/- 252/-

Grand Total: 8,415/-

(Para No.8 of Audit Report on the accounts of AMC, Jammikunta, Karimnagar District)

5.9.7. AGRICULTURAL MARKET COMMITTEE - BURGUMPAD – KHAMMAM DISTRICT.

RECEIPTS –DISCREPANCIES BETWEEN AMOUNTS POSTED IN ORIGINAL RECEIPTS AND DUPLICATE RECEIPTS – NEEDS INVESTIGATION – Rs.3,286/- : -

As verified from the assessment files of the traders maintained in the AMC , it was observed that in respect of certain firms the amounts written on the original receipts deviated from the amounts posted on the duplicate receipts. Such differential entry of amounts creates suspicion over the collection of amounts and their accounting for and later remittance. A few such cases are detailed below :

37

1.Sri Laxmi Satyanarayana Swamy , Boiled and Modern Rice mill, Khammam:

As verified from the assessment file of Sri Laxmi Satyanarayana Swamy of Boiled and Modern Rice Mill, Khammam, it was noticed that, as per the original Receipt No.924/49, dt.17-04-2004 issued by the A.M.C, Burgumpad an amount of Rs.986/- was shown as collected towards Market Fee on collection of paddy, but where as in the duplicate receipt the amount was mentioned as Rs.550/- and the deviation for the same is not forthcoming to audit. 2. Renuka Jinning Mill , Khammam :

Likewiseon cross verification of Receipt No.991/84, dt.19-01-2005 issued by the AMC, Burgumpad, it was observed that the original receipt amount which was Rs.900/- was shown as Rs. 550/- on receipt which was irregular.

Like was on cross verification of Receipt No.947/90, dt.28-10-2004 issued by A.M.C, Burgumpad, the amount in original receipt which was Rs.800/- was shown as Rs. 1500/- on duplicate receipt and the name of the firm was written as “Ranga Enterprises, Guntur” . The deviation for the differential amounts creates suspicion over the collection of amounts and their accounting and remittance.

3.Sri Satyanarayana Traders, Khammam.

On cross verification of the Receipt No.322/9, dt.15-07-2004 issued by AMC, Kesamudram, Warangal District, the amount in the original receipt was Rs.1,700/- towards Market Fee of Red gram. But in the duplicate receipt the amount was noted as Rs.270/- of Market Fee on paddy and the reasons for such deviation not pointed out to audit.

After careful examination of the above details it is noticed that the amount on duplicate receipt was tampered in some cases and in some other cases the duplicate receipt was used for a different firm which is a serious lapse. Therefore immediate action would need to be taken to investigate into the matter and facts intimated to audit, besides recovering the differential amounts.

(Para No.13 of Audit Report on the accounts of AMC, B urgampad, Khammam District)

5.10.EXCESS PAYMENTS

5.10.1. It was observed in audit that in several cases excess payments were made due to

(a) Incorrect calculations (b) Excess totaling in Bills (c) Admission of inadmissible claims (d) Lack of knowledge of government instructions.

38

Consolidated statement of Excess payments [Statement No.4(13)] is appended to the Report. The excess payments pointed out in 191 Audit paras were involving an amount of Rs.35.43 lakhs.

A few cases of Excess Payments made are mentioned below. 5.10.2. AGRICULTURAL MARKET COMMITTEE- NARASARAOPET- GUNTUR

DISTRICT - WORKS - COLLECTION OE GRAVEL - SHRINKAGES NOT DEDUCTED -PAYMENT MADE - EXCESS PAYMENT - Rs . 46,.079/-

Name of the work : 1. Levelling the cattle area in the Market yard, Narasaraopeta

M.B.NO.529/03-04/EE(M)/Gnt - VP.No.26. Executed by : M/s Kamareddy, Contractor, Narasaraopeta On verification of the M.B. of the above work, it was observed that a quantity of

1095.92 cum of gravel was collected for the above work and without deducting for shrinkage, recording was done at page 24 of MB and payment made for the entire quantity resulting in excess payment to a tune of Rs. 46,079 which is recoverable as detailed below. Quantity of gravel collected 1095.92 Cum Deduct towards shrinkage at 16% 175.34 Cum --------------------

920.58 Cum Deduct platform area 89.75 Cum -------------------

Quantity to be paid for 830.83 Cum But quantity paid for 1006.17 Cum ------------------------ Excess payment made for the quantity I 75.34 Cum Excess payment made for 175.34/262.8 Cum Rs.46,079

(ParaNo.4(b) of Audit Report on the accounts of AMC Narasaraopeta, Guntur District).

5.10.3. AGRICULTURAL MARKET COMMITTEE- MOTHUKUR – NALGONDA

DISTRICT- RSP 2005 PAY FIXATION ARREARS FROM 4/05 TO 7/05NOT KEPT IN ABEYANCE - PAYMENT MADE IRREGULAR – Rs.31,604-00.

As per the instructions issued in GO(P) No.312, F i n (PC-II) Dept, Dt: 27 08.2005, the pay fixation arrears pertaining to the period from 4/05 to 7/05 have to be adjusted in to the G.P.F. Accounts of employees and later revised orders were issued in GO.Ms.No.416 Fin (Exp. Revenue) Dept, Dated: 24.11.2005

39

to the effect that the arrears pertaining to 4/05 to 7/05 should not be paid and kept in abeyance t i l l further orders.

But the AMC authorities have drawn an amount of Rs. 3,601/- in Vr. Nos. 130 to 136/27-12-05 and paid the RPS'2005 pay fixation arrears in cash for the period 4/05 to 7/05 to the staff by violating the above Government orders.

Therefore action would need to be taken to recover the arrears paid Rs.31,604=00 as detailed below for the period from 4/05 to 7/05 and credited to t h e funds concerned under intimation to audit.

Period Name and Designation Vr.No& Dt Amount Drawn4 to 7 / 05 Sri.B.Rajeshwar Rao. Secretary I 130/27-12-

D58658-00

” Sri.Md.Mumtaz Khan, Secretary

131/ ., 5815-00

” Sri.D.Veeraiah, JMS 132/ „ 4358-00” Sri.B.Janaiah, JA 133/,, 3724-00” Sn.K.Krishna Reddy. Attender 134/,, 3100-00” Sri.Ch.Pandu, W.M 135... 3609-00” Sri.A.Vekanna. W.M 136'.. 2340-00

Rs.31,604-00

(Para No. 1 of Audit Reporton the accounts of AMC Mothukur, Nalgonda District). 5.10.4. AGRICULTURAL MARKET COMMITTEE – MARTURU - PRAKASAM

DISTRICT.

(a)SMT.P.SUJATHA, JMS- SUBSISTENCE ALLOWANCE NOT ADJUSTED AFTER REINSTATEMENT TO DUTY - OTHER DEFECTS -NEEDS RECOVERY- Rs.20,781/-

Vr.No. 105/1-9-05, Rs.2379/- As verified from the file of Smt.P.Sujatha JMS, it is noticed that she was kept under suspension from 10-11-04 to 5-08-05 on the allegation of theft of subsidy seed bill book of A.P. Seeds Development Corporation Limited in Proceeding Roc.No.65/04, Dt: 5/11/04 of the Chairman, AMC Marturu. During suspension period, subsistence allowance-was paid to her @50% pay, full DA full HRA and I.R. Further she was awarded with a punishment of stoppage of one annual grade increment without cumulative effect in proceedings R.C.No.65/04, Dt:5/8/05 of the person in charge AMC Marturu. The period of suspension from 11-11-04 to 5-08-05 was regularized as follows in proceedings Roc.No.65/04, Dt: 10/08/05 of the person in charge AMC Marturu.

40

Earned Leave for 51 days from 11-11-04 to 31-12-04 Half Pay leave for 40 days from 1-1-05 to 9-02-05 and Extra Ordinary Leave for 177 days from 10-02-05 to 5-08-05 The following defects were noticed in audit. (a) Subsistence allowance not adjusted during E.O.L Period

As per instructions under Rule 54 of F.R and GO.Ms.No.110, Finance dt: 14.03.1961, the amount of subsistence grant, already drawn, should be adjusted against the pay and allowance which may be granted Under Rule 54 and the excess paid, if any recovered. But the subsistence allowance which was paid from 10-2-05 to 5-8-05 as shown below was not adjusted was irregular. As the above period was treated as loss of pay, the entire amount of Rs. 16,263/- which was paid as subsistence allowance would need to be recovered from the individual.

Date Pay DA HRA IR Total No.of

MonthTotal

10-2-05 to 28-2-05 933 641 186 - 1760 - 17601-3-05 to 31-7-05 1375 945 275 234 2829 5 141451-8-05 to 5-8-05 222 76 22 38 358 - 358 Total: 16263

(b)D.A and HRA paid in full during Half Fay Leave - Irregular.

As per Govt.Memo.No.3290/87/Al/PCI/05, Fin (PCI) Dept, Dt: 19.02.05 Finance Department, DA and HRA should be drawn at proportionate rate of pay. But she was paid full DA and HRA during HPL period from 1-01-05 to 9-02-05 for 40 days which was irregular. Thus an amount of Rs.813=00- which was paid in excess need to be recovered. Pay DA HRA Total Already drawn 1375 945 275 2595 To be drawn 1375 472 138 1985 610X40/30=813

(c) Punishment not imposed

She was awarded with a punishment of stoppage of annual grade increment without cumulative effect in proceedings Roc.No.65/04 dt:5/8/05 of the person in charge - AMC Marturu. As per orders, her increment has to be sanctioned notionally i.e without monetary benefit. But the annual grade increment was sanctioned regularly and the monetary benefit was allowed without giving any effect for the penalty which was irregular. Thus an amount of Rs.2470/- was paid in excess would need to be recovered.

41

Pay DA HRA Total Already drawn 4260 321 426 5007 To be drawn 4050 305 405 4760 From 1/9/05 to 30/6/06 210 16 21 247X10=2470

(d) Regular increment sanctioned without postponing E.O.L period.

As she was sanctioned loss of pay from 10-2-05 to 5-08-05 for 177 days the regular increment has to be postponed for 177 days. But her regular increment was sanctioned on 1-4-06 instead of 1-9-06 without any postponement to the effect of E.O.L period which was irregular. The excess amount of Rs. 1235/-would need to be recovered from the person.

Pay DA HRA Total Already drawn 4260 321 426 5007 To be drawn 4050 305 405 4760 From 1/4/06 to 31/8/06 for 5 months 247X5=1235

a) 16263=00 b) 813=00

c) 2470=00 d) 1235=00

------------------ 20781=00 ------------------

Thus an amount of Rs.20,781/- which was paid in excess would need to be recovered .

(Para No. 6(31) of Audit Report on the accounts of AMC Marturu, Prakasam District).

(b) ESTABLISHMENT - SRI.M.KOTESWARA RAO,

ASST.SECRETARY PAYMENT OF HALF PAY LEAVE SALARY - D.A. PAID IN FULL - NOT ADMISSIBLE - Rs.9,509/-

As per the orders issued in Govt.Memo. No.3290/ 87 /Al /PCI/2005, Fin (PC-I) Dept, Dt: 19.02.2005, full Dearness Allowances is not admissible to the employees, who proceed on half pay leave.

But as verified from the half pay leave salary bill of Sri M. Koteswara Rao, Asst. Secretary for the period from 1-6-04 to 22-6-04 and 1-12-04 to 19-4-05, it was observed that he was paid full DA which was inadmissible and contrary to the above Govt. instructions and as such is recoverable as shown below.

42

Pay 10,250/- HalfPay 5,125/-

D.A paid @ 34.35 on Rs. 10250 3521-00 D.A admissible Rs. 5125 1760=00

Excess Payment made per month 1761 -00 Excess payment made for the period From 1-6-04 to 22-6-04& l-12-04to 19-4-005 1761 X 162/30 = Rs.9509/- for 162 days

(Para No. 6(1) of Audit Report on the accounts of AMC Marturu, Prakasam District).

5.10.5. AGRICULTURAL MARKET COMMITTEE – BURGAMPADU –

KHAMMAM DISTRICT.

DRAWL OF SCA IN PRC 2005 SCALES INADMISSIBLE - NEEDS RECOVERY - Rs. 11521/-

On verification of the arrear claim of PRC'2005, the following staff of A.M.C. Burgampadu was allowed to draw S.C.A. inPRC'2005 scales. As the S.C.A. allowed in PRC 1999 was not extended in PRC'2005 and drawl of S.C.A. in PRC'2005 scales is irregular and consequent excess payments made need to be recovered as shown below.

Name of the employee SCA allowed for the period

Rs.

1..B.Laxman,AMS 8/05 to 11/05 1013

2.M.Anjaneyulu,AMS 04/05 to 3 1/05

3060

3.P.Satyanarayana,JMS 04/05 to 1 1/05

3060

4.K.Venkateswarlu,JMS 04/05 to 11/05 3060

5.P.Madhusudhana Rao,

04/05 to 07/05 1328

TOTAL 1 1521

(Para No. 10of Audit Report on the accounts of AMC Burgampadu,Khammam District).

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5.10.6. AGRICULTURAL MARKET COMMITTEE – SULTHANABAD – KARIMNAGAR DISTRICT. PAYMENT OF LTC (HOME TOWN) TO THE STAFF - ORIGINAL RAILWAY TICKETS NOT PRODUCED - IRREGULAR- Rs.10,460/-

An amount of Rs. 10,460/- was drawn in Vr.No.6/2.4.2005 and paid to the following staff members towards reimbursement for availing L.T.C Home Town facility. The staff members were permitted to travel along with their family members to their hometown noted against their names as detailed below.

Sl .N o.

Name of the employee

Design ation

Place of Home town

Claimed forNo.of Persons

Fare claimed for train

Total Amount paid

Rs. 1 P.Hanmandlu A.S Thirupathi

4 4 164 Up

164 down Journey

656656

Ramaswamy Superv isor

Thirupathi 4 4

164 Up 1 64 down

656656

3 Yaseen Khan Attender Thirupathi 1 1

164 Up 164 down

11481148

4 R.Kamalakar Attender Ichapurm 6 6

325 Up 325 down

1950 1950

5 P.Lingamma Thirupathi 5 5

164 Up 164 down

820 820

Total: 10460 As per the instructions issued to prevent bogus claims vide Govt.Cir.memo.No.1818/48/A2/TA/2001 of Fin Dept. dt.7.3.02 all the tickets for the journey in original have to be produced alongwith the LTC claim by the claimants. But the above individuals have not produced the used original Railway/Bus Tickets along with the LTC Claims, and they were allowed the reimbursement which was irregular. The action of the executive authority without complying to the Govt. instructions resulted in misuse of the facility and as such the amount of Rs. 10,460/- would need to be recovered from the person or persons responsible.

(Para No. 20 of Audit Report on the accounts of AMC Sulthanabad, Karimnagar District).

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5.10.7. AGRICULTURAL MARKET COMMITTEE – NANDIGAMA – KRISHNA DISTRICT.-ESTABLISHMENT - FAMILY PLANNING INCENTIVE INCREMENT IN PRC 1999 SCALES - SRI.K.V.NARASIMHA RAO, TYPIST- IRREGULAR SANCTION - EXCESS PAYMENT -Rs.9480/-

On verification of pay bills and Service Register of Sri.K.V.Narasimha Rao. Typist, incentive increment was sanctioned in PRC 1999 scales @ Rs.120/- PM effect from 1.11.1999 in the t ime scale of Rs. 3290-6550 vide Progs. Roc. No. 284/A/99 dt.30.11.1999 of the Secretary, Agricultural Market Committee, Jaggaiahpeta.

As per the instructions issued in Govt. the incentive increments should not be allowed in RSP 99 as they were not recommended by the PRC 99. As such, sanction of incentive increment and consequent payment for the individual for Rs. 9,480/- for the period from 1-11-99 to 31-5-2006 is irregular and recoverable.

(Para No.14 of Audit Report on the accounts of A.M.C, Nandigama, Krishna District).

5.10.8. AGRICULTURAL MARKET COMMITTEE – NIZAMABAD –

NIZAMABAD DISTRICT-DOUBLE DRAWAL OF SURRENDER LEAVE TO AMC STAFF INADMISSIBLE NEEDS RECOVERY - Rs.4,396=00

On verification of Surrender Leave claims of the AMC Staff, it was noticed that, the AMC Staff were permitted for surrender of earned leave during the financial year 2005-06 and one among them was the claim of Sri John Wesley, BDC who was permitted for 15 days surrender of leave. The Surrender Leave B i l l was drawn vide Vr.No.384/12, Dt: 14 .11 .05 for Rs.3685/- and disbursed to the individual vide Acq.Roll.No. 197, Vol-I maintained in the office. But, to a surprise to audit. the same claim was again prepared in favour of John Wesly-BDC, vide Vr.No.610/01. Dt: Nil- /01/2006 for Rs.4396/- which was drawn and disbursed vide Acq.Roll No.25 P.No.Vol.II based on the same sanction proceedings.

Therefore it clearly establishes a double drawal and as such the 2nd drawal of Rs.4396=00 would need to be recovered.

Proper check on the claims while drawing the amounts by the executive authority was not observed and as a result of which such double drawals were made.

(Para No.13 of Audit Report on the accounts of A.M.C Nizamabad,Nizamabad District).

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5.10.9. AGRICULTURAL MARKET COMMITTEE – KOILAKUNTLA – KURNOOL DISTRICT-INTEREST ON PROVIDENT FUND ACCUMULATED AMOUNT - EXCESS PAYMENT - Rs.4,374/-

On verification of the Provident Fund claims of the following employees it was observed that a higher interest rate of 9.5% was allowed instead of 8% during 2004-05 on the outstanding balances which were drawn and paid resulting in excess payment as shown below.

Vr.No &

date Name & Designation Outstanding

balance of P.F amount

Interest paid at 9.5%

Interest to be paid at

8%

Excess paid

4/4.4.05 R.Ramakrishna Reddy Secre.Gr.II

88624/- 702/- 591/- 111/-

-do- P.Sunki Reddy Secre.Gr.II

352126/- 2641/- 2348/- 293/-

42/1.6.05 Hanumanna Secre 1134396/- 8981/- 7563/- 1418/- P.Mahaboob Sahed

JA 426746/- 3894/- 2845/- 1049/-

A.Chandhra Shekaram Typist

426746/- 3894/- 2845/- 1049/-

B.Venkatasubahaih 321485/- 2545/- 2143/- 402/- S.Balakishna JNS 102386/- 811/- 683/- 128/- S.Karimula Attender 309113/- 2447/- 2061/- 386/- S.Mahaboob Saheb 354426/- 2806/- 2360/- 443/-

Total 4374/-(Para No. 13 of Audit Report on the accounts of AMC Koilkuntla, Kurnool District).

5.10.10. AGRICULTURAL MARKET COMMITTEE – MACHERLA – GUNTUR

DISTRICT.

SALARY EXCESS DRAWN AND PAID - NEEDS RECOVERY Rs. 2,301/-

As verified from the service register of Smt.T.Mangamma JMS it was observed that she was Sanctioned periodical increment of Rs. 120/- raising her pay from 4070/- to 4190/- with effect from 1.2.2005 in the time scale of Rs.2650-4850 vide Progs.Roc.No. /2005,dt. 17.2.2005 of the Secretary AMC Macherla, but on verification of the pay bill register of above individual, her pay was drawn @ Rs.4310/-per month fromMarch'2005 instead of Rs.4190/- as a result of which she was allowed excess payments for the period from March'2005 to 31.3.2006 which would need to be recovered besides revising her pay and effecting the recovery upto date of such revision.

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Pay & allowance to be drawn

Pay & allowance already drawn

Period

Pay DA HRA Total Pay DA HRA Total

Excess Paid Rs.

1.3.05 to 31.3.06

4190 1542 419 6151 4310 1587 431 6328 6328-6151 - 177x13=2301/-

(Para No.9c of Audit Report on the accounts of AMC Macharla, Guntur District).

5.11.WASTEFUL EXPENDITURE 5.11.1. The cannons of financial propriety envisaged in Andhra Pradesh Financial Code

are sacrosanct for all Government Authorities entrusted with authorising or incurring of expenditure from public funds. They are expected under Article 3 to exercise the same diligence and care in expending public money under their control as persons of ordinary prudence would exercise in respect of their own money. Government have issued instructions through various orders and also incorporated in the statutes of local bodies the various items on which public money can be expended and the principles to be adhered to while expending on such items. Yet, it was noticed in audit that the funds of local bodies were several times incurred without adhering to the laid down principles leading to wasteful expenditure of public money. All the cases of such wasteful expenditure observed in the audit for the year 2003-04 were expenditures that were avoidable, extraordinary and lacked proper planning.

5.11.2. Consolidated statement of Wasteful Expenditure incurred is annexed to the Report Statement No.4(14) from which it could be seen that a total number of objections 14 and an amount of Rs.1.47 were pointed out as Wasteful Expenditure. Some such cases pointed out in Audit Reports classified according to their wastage are illustrated here under.

5.11.3. PUBLICATION CHARGES PAID TO DIFFERENT NEWS PAPERS – WASTEFUL EXPENDITURE – Rs.21,000/- & Rs.21,823/-.

(a)AGRICULTURAL MARKET COMMITTEE- HALIYA - NALGONDA DISTRICT.

The following amounts were drawn and paid to from the Market Committee funds towards publication charges of various types of information pertaining to AMC in various News papers.

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Sl. No. Vr.No. & Date Particulars Amount

Paid Rs.

1 164/10-2005 Paid to Praja Shakti Telugu daily News agency for publication of greetings on silver jubilee of Praja Shakti Telugu daily

8000

2 243/2-2006 Paid to Andhra Prabha Telugu daily news agency 6000

3 250/2-2006 Paid to Andhra Alochana news agency for publication of various developmental activities in the AMC

6000

4 250/2-2006 Paid to prajalahari, news paper towards publication of greetings to chair person 1000

Total: 21000

The expenditure incurred is neither incidental to administration nor beneficial to the AMC, and as such it is a wasteful expenditure. (Para No.16 of the Audit report on the accounts of AMC Haliya, Nalgonda District)

(b) AGRICULTURAL MARKET COMMITTEE - AKIVEEDU - WEST

GODAVARI DISTRICT : Payment of Publication charges on the occasion of visit of Chief Minister and Compliments to M.L.A. of Undi Constituency on completion of one year period as M.L.A. – Wasteful expenditure – Rs.21,823/-

A total sum of Rs.21,823/- was incurred towards publication charges welcoming the Chief Minister in connection with his tour to Akiveedu area on 3.7.2005 and wishing best compliments to the M.L.A. of Undi Constituency on the occasion of completion of one year period as M.L.A. through the News papers as detailed below:

Sl. No. Vr.No. Particulars

Amount Paid Rs.

1 16/2-5-2005 Publication charges on add of Swagata kusumanjali 3,730

2 121/7-2005 Publication charges paid to Vartha daily and Praja shakti news agencies on welcome message to Chief Minister

12,669

3 130/7-2005

Publication charges on: i) Welcome message to Chief

Minister ii) Best compliments to

M.L.A. of Undi Constituency

5,424

Total: 21,823

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As the expenditure incurred is neither incidental to administration nor beneficial to the AMC nor intended to benefit the ryots and can be termed as wasteful expenditure.

(Para No.9 of the Audit Report on the accounts of AMC, Akiveedu, WestGodavari District)

5.12. OTHERS

5.12.1. Other objections which were not fallen in the above categories are incorporated here. Such of objections numbering 519 were raised for an amount Rs.305.30 lakhs and detailed in Statement No. 4(18).

5.12.2. AGRICULTURAL MARKET COMMITTEE – RAJAHMUNDRY– EAST

GODAVARI DISTRICT.

GODOWN LET OUT TO GIRIJANA COOPERATIVE CORPORATION LTD., VISAKHAPATNAM – RENT FOR THE PERIOD FROM 1-3-91 TO 28-2-97- PENDING FIXATION AND NON-COLLECTION OF RENTS- INACTION LOSS CAUSED TO A.M.C. , FUNDS – NEEDS EARLYRECOUPMENT.

Though an objection was raised in Para No. 6(1) of the Audit Report for the Year 2004-05 and also in the successive previous Audit Reports, no action was taken to get the rent fixed for the Godown Nos.1, 2 and 3 which were let out to Girijana Cooperative Cooperation, Visakhapatnam w.e.f. 1-3-91 to 28-2-97 and as a result of which the a suffered loss of due rent over years.

The Secretary A.M.C. Rajahmundry may take necessary action to fix the rent or the godowns let out to the G.C.C. for the period from 1-3-91 to 28-2-1997 and recover the rent to augment the receipts.

Non persuasive action of the executive authority is glaring in the instant case in the pursuit to improve receipts of the AMC. (Para No. 18 of audit report on the accounts of AMC Rajahmundry, East Godavari District.)

5.12.3. AGRICULTURAL MARKET COMMITTEE – ALLAGADDA–KURNOOL

DISTRICT.

(a) PRINTING OF RECEIPT BOOKS- MONEY VALUE FORM REGISTERS-QUOTATIONS- NOT FORTHCOMING– Rs.7500/-

On Voucher No.218/27.3.06 an amount of Rs.7500/- drawn and paid to the Padmasri Computer, Offset Printers, Allagadda towards printing charges of 125 Receipts books @60/- each Vide bill No.16/27.3.06 without obtaining any quotation for a competitive price. The printed receipt books were also not entered in the MV Forms stock register and shown to audit which was irregular. In the above circumstances the expenditure incurred could not be admitted in audit.

(Para No. 14 of audit report on the accounts of AMC Allagadda, Kurnool District.)

49

(b) R.B.P- SANCTION OF R.B.P. LOANS TO THE FARMERS CERTAIN DEFECTS- NEEDS INVESTIGATION– Rs.8,61,000.

The following amounts were drawn and paid to the farmers towards Loans (Short term) under Rythu Bhandu Pathakam.

Vr.No/Dt Total No. of Rythu member Sanction of Loan 167/6.1.06 3 Members 84000 187/12.06 16 Members 469000 188/10.2.06 9 Members 2,48,000 195/10.2.06 2 Members 60,000 30 Members 8,61,000

On verification of record of the above scheme, the following defects were noticed. 1. Individual applications not produced. 2. Some of the Rythu’s sanction orders of the Chair man/Person-in-charge EL

was not produced. 3. The Loan sanctioning authority has not signed on the paid vouchers. 4. For the cheques received by Loan beneficiary, acquittances were not

produced 5. The beneficiaries have not refunded the loan till the date of audit. 6. Interest on Loan not collected. It was reported to audit that the above said R.B.P. Loans were sanctioned by the

Chairman Sri. Y. Narayana Reddy and the in charge Secretary namely Sri. V. Rama Chandraiah, Supervisor, AMC Allagadda.

In view of the above defects misuse of funds could not be ruled out in audit. The administrative authorities would need to investigate to ensure that the loans were sanctioned to achieve the intended objectives of the scheme. (Para No. 18 of audit report on the accounts of AMC Allagadda, Kurnool District.) 5.12.4. AGRICULTURAL MARKET COMMITTEE– NANDYAL– KURNOOL

DISTRICT. AUDIT FEES DUE –Rs.1,35,510-00.

The audit fee payable to Government for the year 2005-06 @ 0.375% on the gross expenditure excluding the contribution paid towards CMF is worked out below would need to be remitted to state funds and challans produced to audit.

Total Expenditure for the year 2005-06 : Rs.3,86,75,013 Add: - P.F account gross expenditure : Rs. 13,73,263 Total Rs.4,00,48,276 Deduct: - CMF Contibution:36,09512 Audit fee for 03-04: 302713 : (-) Rs. 39,12,225 Total Rs.3,61,36,051 Audit fee for 05-06-: 3,61,36,051X0.375/100=1,35,510/- (Para No. 29of audit report on the accounts of AMC Nandyal, Kurnool District.)

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5.12.5. AGRICULTURAL MARKET COMMITTEE – MOTHUKUR– NALGONDA DISTRICT.

AUDIT FEE NOT WORKED OUT AND REMITTED TO STATE FUNDS – Rs.6,296-00.

The audit fee for the year 2005-2006 payable by the Market Committee @ 0.375% on net expenditure as worked out below for Rs. 6,296-00 was not remitted to state funds. Action may be taken to remit the same immediately.

Further it was also observed that the Audit fee for the year 2004-05 (Previous year) also not remitted to state funds. The same may also be got remitted and fact reported to audit.

Total expenditure Rs.20,76,962-00 (-) Central market fund for2004-05 remitted Rs. 2,54,665-00 Rs.18,22,297-00 (-) C.M.F. Remitted for 2005-06 Quarter Rs. 1,43,430-00 Rs. 16,78,876-00 X 0.375% Audit Fee Payable Rs.6,296-00

(Para No. of audit report on the accounts of AMC Mothukur,Nalgonda District.)

5.12.6. AGRICULTURAL MARKET COMMITTEE– KALLUR– KHAMMAM

DISTRICT.

PAYMENT OF PENSION TO THE PENSION HOLDERS FROM AMC FUNDS- NOT REIMBURSED –Rs.29,895/-.

An amount of Rs. 29,895/- was drawn and paid to the pension holders from the Market Committee Funds of Kallur in the year 2005-06 subject to re-imbursement of the same from the consolidated pension fund available with the Director of Marketing , A.P. Hyderabad . But the said amount was not been reimbursed till the close of audit. Incurring such expenditure from the General Funds of the AMC results in non-availability of funds for taking up the developmental activities intended to benefit the ryots.

Non persuasive action of the executive authority was the cause for non-reimbursement of the above amount.

51

5.12.7. AGRICULTURAL MARKET COMMITTEE –DAMMAPET– KHAMMAM DISTRICT

ASSESMENT OF KHATA VERIFICATION NOT DONE NEEDS EARLY ACTION

As per the register maintained by the market committee, the following Khathas as detailed in the statement enclosed are pending verification by the market committee till the close of audit. Early action would need to taken to obtain the Khatas from the traders to verify and to assess the market fee collected and the balance if any etc., The market fees thus arrived may be collected and credited to market committee funds under intimation to audit.

KHATHA VERIFICATION

1.Sri Venkateswara , Rice & General Merchant Dammapeta

2004-05 to 2005-06

2. Sri Venkateswara Traders, Dammapeta 2004-05 3. Sai Lakshmi Traders, Dammapeta 2004-05 to 2005-06 4.Lakshmi Ganapathi Enterprises, Dammapeta 2005-06 5.Seemakurthi Nageshwara Rao , Rice & General Merchant , Vinayakapuram

2005-06

6.Kamadenu Traders , Madalapally 2005-06 7.Lokamatha Traders, Aswaraopeta 2004-05 to 2005-06 8.Udaya Lakshmi Rice & Flour mills, Ootlapally 2005-06 9. Sri Srinivasa Traders Aswaraopeta 2003-04,2004-05,2005-06 10.Aditya Traders Aswaropeta 2004-05,2005-06 11. Vasavi Traders , Aswaropeta 2005-06 12. Sankar Traders Dammapeta 2005-06

5.12.8. AGRICULTURAL MARKET COMMITTEE – BHIMAVARAM – WEST

GODAVARI DISTRICT.

REVOLVING FUND CANCELLATION OF REVOLVING FUND ACCOUNT- BALANCE AMOUNT REMITTANCE PARTICULARS NOT FURNISHED NEEDS IMMEDIATE ACTION .

As verified from the Revolving Fund account of Agricultural Market Committee , Bhimavaram it was noticed that the Commissioner and Director of Marketing A.P., Hyderabad has ordered to cancel the Revolving fund account of Andhra Bank A/C No.1774 and remit the amount to Agricultural Market committee funds vide Progs.No.55-II (1) 2005 dt. 12-11-2005. As per the above orders a sum or Rs.18,04,800 which was balance amount in this Bank account was drawn and remitted to Agricultural Market Committee Funds Bhimavaram vide challan No: 2529 dated 23-3-2006. The balance amount remittance particulars were not furnished to audit. The same may be furnished in next local audit.

52

The following statement is showing the latest Position of Revolving Fund account.

1 Amount remitted to Agricultural Market Committee fund vide Ch. No.2529/23-3-2006

18,04,800/-

2 Amount invested – FDR vide No.3418/31-3-06 5,00,000/- 3 Fertilizer and pesticides returned to Anjana

Agro Ltd ., Bhimavaram 2,77,220/-

4 Amount Mis- appropriated by Sri. T. Venkateswara Rao, J.M.S

6,06,750/-

5 Stock of Fertilizers Rs.1,07,382 and Pesticides 16,680 at Market committee

1,24,062/-

Total: 33,12,832/- (Para No. 2 of audit report on the accounts of AMC Bhimavaram, West Godavari District.)

5.12.9. AGRICULTURAL MARKET COMMITTEE– PENUGONDA –

ANANTHAPUR DISTRICT.

PENSION – SERVICE PENSION AND FAMILY PENSION PAID TO THE PENSIONERS- PENSIONERS – AMOUNT NOT GOT REIMURSED FROM THE DIRECTOR OF MARKETING –NEEDS EARLY ACTION.

An amount of Rs.3,22481/- was drawn and paid to the following retired employees from the Agricultural Market Committee , Penugonda towards service Pension and Gratuity as detailed below . As per G.O.Ms. NO.444 F & A (Agrl.) Department, Dt.18-5-1980, the service pension paid to the retired employees of the Agricultural Market Committee shall have to be reimbursed from the Director of Marketing to the funds of the concerned Agrl. Market Committee. But the amount thus paid was not got reimbursed from the Director of Marketing till the close of Audit. Early action would need to be taken in this regard.

Sl.No. Name of the Pensioner Period of Pension Paid Amount Paid Rs. 1 Sri. Peruri Satyanarayana 03/04 to 02/2006 34,574.00 2 Sri. G. Venkanna 03/05 to 02/2006 19,682.00 3. Sri. E. Krishna Murthy 01/06 to 02/2006 2,68,225.00 Rs. 3,22,481.00 (Para No. 17of audit report on the accounts of AMC Penugonda,AnanthapurDistrict.) 5.12.10.AGRICULTURAL MARKET COMMITTEE –PEDDAPALLY–

KARIMNAGAR DISTRICT. CONSTRUCTION OF RURAL GODOWN NO.1- 1000M.T.-CAPACITY UNDER GRAMEENA BHANDANAM YOJANA AT AMC PEDDAPALLY – EXCESS EXPENDITURE INCURRED Rs.290842/-.

The AMC took up the work ‘construction of Rural go down No. 1 with an estimate of Rs. 21.00 lakhs which was administratively sanctioned by the

53

Commissioner & Director of Marketing vide EC T1/782/2002 let out to Sri. K. Sarveshwar contractor with 17.91% less on the estimated rates and agreement reached to work with 17.91% less rates amounting to Rs. 1646849.35 vide No.49/03-04 Dt.24.6.03.

The work was executed and recorded in Measurement Book and the work was also check measured by the Dy. Executive Engineer.

On verification of the M.B.No.63/DEE/2003-04 at page No.19 the value of the work done was recorded as follows and payment made.

Value of work done Rs.2390842-91 Less 17.91% Rs. 428179-96 1962643-90 Deductions 1789683-00 172960-00 Add. F.S.D. released 21000-00 Final Payment 193960-00

The Commissioner and Director in his proc.No.Ects/1036/2002-03 Dated.2.11.04 issued instructions that the total expenditure for the above work shall not exceed 21.00 lakhs i.e., with in the Administrative sanction. But, contrarily the estimate was allowed beyond Rs. 21 lakhs for which there was no administrative sanction.

Therefore, the expenditure for the amount of Rs.290842.91 was in excess and needs the administrative sanction, ratification of the commissioner and Director of Marketing, AP, Hyderabad.

(Para No. 24 of audit report on the accounts of AMC Peddapally, Karimnagarl District.) 5.12.11.AGRICULTURAL MARKET COMMITTEE– VISAKHAPATNAM–

VISAKHAPATNAM DISTRICT.

REPAIRS TO CAR- REPAIR TO VEHICLE OF JOINT DIRECTOR OF MARKETING VISAKHAPATNAM CAR NO AP 9D 7468 REIMBURSEMENT – WANTING.

In the following voucher an amount of Rs.19, 170/- was drawn and paid towards repair charges to Car No.AP 9D 7468 of the Joint Director of Marketing Visakhapatnam. Further, the amount of Rs.19170/- was alsonot reimbursed to Agricultural Market Committee funds so far which was irregular as the JD, Marketing has got a separate budget from Govt for incurring such expenditure.

Vr.No & Date Details Amount 232 dt.31-12-05 Repairs to Car AP 9D7468 9200/- 264 dt.31-1-06 Repairs to Car AP 9D 7468 9970/- Total 19170/-

54

Non-observance of rules in applying the AMC funds in glaring and the practice needs to be curbed for effective utilization of funds of AMC.

(Para No. 18 of audit report on the accounts of AMC Visakhapatnam, Visakhapatnam, District.) 5.12.12.AGRICULTURAL MARKET COMMITTEE–VIZIANAGARAM–

VIZIANAGARAM DISTRICT

MANGO MARKET YARD- MAINTENANCE OF MANGO MARKET YARD- INCURRINGEXPENDITURE ON UN-PROFITABLE ITEMS- NOT ADVISABLE – NEEDS ACTION.

An amount of Rs. 2,23,885/- was spent on maintenance of Mango Market Yard during the year 2005-06 but not even a single rupee was adjusted as receipt from the above market yard. Therefore, the AMC would need to assess the viability of such market when it does not yield any receipt. They may explore the possibility of making it a remunerative enterprise to the AMC at least to meet the expenditure on maintenance.

(Para No. 24 of the Audit Report on the accounts of the AMC, Vizianagaram,

Vizianagaram District).

HYDERABAD (G.M.MAJID) DATED:16-03-2009. DIRECTOR OF STATE AUDIT A.P.,HYDERABAD.

55

ACCOUNTING STATEMENTS OF AGRICULTURAL MARKET COMMITTIES

STATEMENT No. 1

CONSOLIDATED STATEMENT SHOWING THE STATUS OF AUDIT OF AGRICULTURAL MARKET COMMITTES

DEMAND AS ON 01-04-2006

AUDIT COMPLETED AS ON 31-3-2007

BALANCE AS ON 31-03-2007

ARREARS CURRENT ARREARS CURRENT ARREARS CURRENT

8 299 1 299 7 0

56

STATEMENT No. 1 (1)

STATEMENT SHOWING DISTRICT WISE STATUS OF AUDIT OF AGRICULTURAL MARKET COMMITTEES FOR THE YEAR 2005-06

SL.NO

NAME OF THE DISTRICT

AUDIT COMPLETED AS

ON 31-3-2007



ARREARS CURRENT ARREARS CURRENT ARREARS CURRENT

1 ADILABAD 1 16 0 16 1 02 ANANTHAPUR 0 12 0 12 0 03 CHITTOOR 0 17 0 17 0 04 EAST GODAVARI 1 16 0 16 1 05 GUNTUR 0 16 0 16 0 06 KADAPA 1 12 0 12 1 07 KARIMNAGAR 0 19 0 19 0 08 KHAMMAM 0 13 0 13 0 09 KRISHNA 0 17 0 17 0 0

10 KURNOOL 0 12 0 12 0 011 MAHABOOBNAGAR 0 17 0 17 0 012 MEDAK 0 11 0 11 0 013 NALGONDA 0 19 0 19 0 014 NELLORE 0 11 0 11 0 015 NIZAMABAD 0 9 0 9 0 016 PRAKASAM 0 14 0 14 0 017 RANGA REDDY 5 10 1 10 4 018 SRIKAKULAM 0 13 0 13 0 019 VISAKHAPATNAM 0 8 0 8 0 020 VIZIANAGARAM 0 9 0 9 0 021 WARANGAL 0 12 0 12 0 022 WEST GODAVARI 0 16 0 16 0 0

TOTAL: 8 299 1 299 7 0

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F 06

STATEMENT No. 2

STATEMENT OF CONSOLIDATED RECEIPTS AND PAYMENTS OAGRICULTURAL MARKET COMMITTEES FOR THE YEAR2005-

Rs. In lakhs

RECEIPTS PAYMENT

29625.77 25547.39

58

STATEMENT No. 2 (1)

STATEMENT OF CONSOLIDATED RECEIPTS AND PAYMNETS OF AGRICULTURAL MARKET COMMITTEES FOR THE YEAR2005-06

Rs. In lakhsSl. No.

NAME OF THE DISTRICT RECEIPT PAYMENT

1 Adilabad 1275.45 642.732 Ananthapur 711.36 640.63 Chittoor 679.27 746.1084 East Godavari 2800.68 1412.735 Guntur 3576.9 2504.856 Kadapa 592.58 812.927 Karimnagar 1175.36 1134.698 Khammam 1064.18 956.649 Krishna 2226.89 2106.96

10 Kurnool 1547.07 1433.3111 Mahaboobnagar 2743.96 2169.4812 Medak 371.55 370.3213 Nalgonda 1611.8 1673.814 Nellore 825.3 621.3315 Nizamabad 1036 1041.5816 Prakasam 1140.16 1031.7317 Ranga Reddy 687.33 886.3218 Srikakulam 738.18 516.3719 Visakhapatnam 455.22 305.4420 Vizianagaram 462.03 404.4821 Warangal 1374.86 1138.3722 West Godavari 2515.65 2996.63

TOTAL: 29611.77 25547.39

59

STATEMENT No. 2 (2)STATEMENT OF CONSOLIDATED RECEIPTS AND PAYMENTS OF AGRICULTURAL MARKET COMMITTEES FOR THE

YEAR2005-06(RECEIPT HEADS)

Sl. No.


MARKET FEES

LICENSE FEES

LATE FEE

PROPERTY RENTAL

FEES

INTEREST ON

INVESTMENT

AUCTIONSINCOME FROM MISCELLANEO

US SOURCESDEPOSITS LOAN ADVANCES GRANT IN

AID TOTAL

1 Adilabad 964.18 2.23 0.03 4.37 0.00 0.00 58.12 0.58 26.83 171.87 47.27 1275.482 Ananthapur 442.26 1.40 0.00 11.80 2.69 26.22 38.96 1.26 36.76 112.22 37.79 711.363 Chittoor 449.46 2.58 0.02 31.79 4.97 0.14 38.62 22.24 24.15 29.66 75.65 679.294 East Godavari 2198.41 3.58 0.47 3.31 3.83 0.31 54.03 12.56 226.65 34.81 263.19 2801.155 Guntur 2471.14 11.34 0.14 21.12 16.46 1.50 302.20 16.65 654.74 80.06 1.69 3577.046 Kadapa 251.27 1.49 6.69 9.51 2.39 0.44 58.01 11.19 161.11 29.48 67.69 599.277 Karimnagar 893.42 3.74 0.02 9.94 2.79 1.30 60.75 9.22 67.58 98.21 28.41 1175.388 Khammam 541.56 1.27 1.23 11.36 2.39 3.16 11.88 7.71 262.49 100.45 121.91 1065.419 Krishna 1362.11 2.19 0.11 8.20 17.44 1.99 191.13 13.40 399.38 111.72 119.33 2227.00

10 Kurnool 974.94 2.90 0.92 36.70 13.00 0.82 60.49 35.81 312.98 80.90 28.53 1547.9911 Mahaboobnagar 2131.12 3.56 0.37 104.19 0.60 0.02 97.71 22.70 14.37 357.84 11.85 2744.3312 Medak 209.68 3.17 0.00 7.37 0.06 0.00 0.96 3.33 7.91 54.56 84.51 371.5513 Nalgonda 1098.17 2.56 1.46 12.93 7.27 1.05 5.67 1.01 374.62 85.29 23.23 1613.2614 Nellore 621.30 1.03 0.10 15.76 1.76 0.00 106.06 12.78 54.53 12.08 0.00 825.4015 Nizamabad 713.12 2.09 0.07 16.28 0.40 0.05 5.97 3.52 135.81 158.76 0.00 1036.0716 Prakasam 757.82 1.35 0.12 21.03 9.14 8.62 70.68 7.27 202.66 27.63 33.96 1140.2817 Ranga Reddy 256.00 1.84 0.62 54.52 0.00 0.11 1.87 0.26 353.00 19.73 0.00 687.9518 Srikakulam 515.05 1.81 0.47 2.76 3.18 1.21 52.48 10.70 35.34 80.69 34.96 738.6519 Visakhapatnam 403.30 2.27 0.12 7.70 0.10 0.05 3.43 7.20 7.26 12.67 11.24 455.3320 Vizianagaram 330.92 0.49 0.55 7.32 0.46 0.02 59.02 14.22 0.10 18.67 30.81 462.5821 Warangal 1123.86 2.06 0.00 16.78 12.02 6.79 0.48 1.52 11.04 130.86 69.45 1374.8622 West Godavari 1867.15 4.35 0.50 7.14 6.85 0.85 275.89 14.40 70.27 240.11 28.64 2516.15

TOTAL: 20576.24 59.30 14.01 421.88 107.80 54.65 1554.41 229.53 3439.58 2048.27 1120.11 29625.77

60

STATEMENT No. 2 (3)STATEMENT OF CONSOLIDATED RECEIPTS AND PAYMENTS OF AGRICULTURAL MARKET COMMITTEES FOR THE YEAR2005-06

(PAYMENT HEADS)

Sl. No.


SALARIES

OTHER ADMN.

EXPENDITURE

LAW CHARGES

ACQUISITION OF

PROPERTIES

DEVELOPMENT

WORKS

FURNITURE AND

VEHICLES ETC.,

10% CONTRIBUTION TO CENTRAL

MARKETING FUND

REPAYMENT OF LOANS

OTHERS ADVANCES DEPOSITS OTHERS TOTAL

1 Adilabad 203.59 62.96 1.62 0.00 101.12 0.56 130.27 6.66 27.48 33.49 5.29 69.69 642.732 Ananthapur 201.08 17.26 1.37 3.68 4.78 2.22 40.27 6.84 19.63 28.47 31.99 283.01 640.603 Chittoor 303.45 107.04 0.35 0.60 45.69 3.85 119.41 36.02 36.07 46.73 37.43 9.47 746.114 East Godavari 296.89 67.95 2.81 1.00 128.01 9.02 283.82 35.41 148.15 165.46 8.64 265.57 1412.735 Guntur 518.14 356.38 29.34 1.57 196.77 18.20 436.69 334.66 503.32 62.70 9.46 37.62 2504.856 Kadapa 207.82 39.36 1.43 8.65 16.40 6.90 74.64 1.97 339.96 20.12 16.56 79.11 812.927 Karimnagar 220.66 271.12 1.59 41.24 248.65 61.42 118.15 49.27 8.46 55.02 4.07 55.04 1134.698 Khammam 207.38 150.02 0.38 5.11 49.80 0.30 153.84 223.57 2.63 52.97 3.89 106.75 956.649 Krishna 391.88 120.79 1.47 2.18 225.06 8.58 222.62 232.65 388.11 325.87 10.46 177.29 2106.96

10 Kurnool 324.81 103.09 2.99 1.78 233.30 54.37 82.12 378.14 17.67 54.28 29.95 150.81 1433.3111 Mahaboobnagar 837.49 253.35 2.75 2.69 127.52 24.28 358.58 14.98 135.62 405.08 2.40 4.74 2169.4812 Medak 112.59 110.23 0.61 10.87 51.82 2.01 38.54 0.80 0.24 41.46 0.00 1.15 370.3213 Nalgonda 475.04 174.00 1.32 5.14 228.73 5.05 169.77 43.24 108.22 459.27 2.32 1.70 1673.8014 Nellore 141.75 31.07 2.94 0.00 81.10 3.95 84.13 149.84 107.76 4.83 13.96 0.00 621.3315 Nizamabad 249.16 33.66 1.44 0.00 64.97 3.96 127.31 148.03 129.37 137.65 20.67 125.36 1041.5816 Prakasam 217.18 131.75 0.35 3.12 146.72 10.88 97.17 177.20 0.00 61.96 14.38 171.02 1031.7317 Ranga Reddy 385.75 190.83 0.09 0.00 13.77 188.39 25.15 17.75 56.22 7.90 0.12 0.35 886.3218 Srikakulam 158.41 70.67 0.49 0.75 37.37 0.75 88.00 2.08 21.29 66.96 21.57 48.03 516.3719 Visakhapatnam 92.97 26.07 0.36 0.00 25.43 0.31 68.13 1.60 4.47 8.49 15.85 61.76 305.4420 Vizianagaram 117.52 24.53 0.51 0.00 50.29 2.62 58.45 6.82 110.07 18.12 11.16 4.39 404.4821 Warangal 301.58 191.04 0.56 4.97 172.21 2.00 173.81 72.71 9.83 116.08 6.92 86.66 1138.3722 West Godavari 350.58 418.62 421.88 9.10 195.71 9.72 356.92 188.67 658.49 130.94 16.40 239.60 2996.63

TOTAL: 6315.72 2951.79 476.65 102.45 2445.22 419.34 3307.79 2128.91 2833.06 2303.85 283.49 1979.12 25547.39

61

STATEMENT No. 3

STATEMENT SHOWING AUDIT OBJECTIONS RAISED IN AGRICULTURAL MARKET

COMMITTEES DURING THE YEAR 2005-06

No. OF OBJECTIONS AMOUNT Rs. In lakhs.

4136 8361.08

62

STATEMENT No. 4

STATEMENT SHOWING NUMBER OF AUDIT OBJECTIONS RAISED (CATEGORY WISE) AND AMOUNT INVOLVED FOR THE YEAR 2005-06

Rs. In lakhs.

Sl. No. NAME OF THE CATEGORY No. AMOUNT

1 Variation in Account Figures 65 74.092 Excess Utilisation of Grants / Funds 92 110.393 Diversion of Grants / Funds 66 233.214 Non-utilisation of Grant before lapsable dates 3 25.435 Mis-utilisation of Grants / Funds 6 8.316 Non-Utilisation of Earmarked Funds 11 6.227 Non-collection of dues 491 1360.818 Advances pending adjsutemnt 252 4384.719 Violation of Rules 1115 343.84

10 Non remittance of deduction recoveries from work bills / pay bills / contingent bills etc., 82 14.94

(01) Deduction / recoveries of Income Tax not remitted or 46 7.62

(02) Deduction / recoveries of Sales Tax not remitted or 20 6.27

(03) Deduction / recoveries of Seigniorage fee not remitted or partly remitted 39 10.57

(04)Deducted / Recovery fo G.I.S not remitted or partly remitted 1 0.84

(05)Deducted / Recovery foA.P.G.L.I not remitted or partly remitted 0 0.00

(06)Deducted / Recovery fo G.P.F not remitted or partly remitted 1 0.00

(07) Deduction / Recoveries of Employees Welfare Fund 8 4.53

(08) Oher recoveries such as Marriage advance / H.B.A. 14 2.14

(09) Income Tax not deducted 11 1.39(10) Sales Tax not deducted 2 0.57(11) Seigniorage Fee not deducted 16 126.46(12) G.I.S not deducted 0(13) A.P.G.L.I ot deducted 0(14) G.P.F Not deducted 1 0.64(15) Employees Welfare Fund not deducted 20 0.05

63

(16) Other recoveries such as Marriage Advance / H.B.A. etc., not deducted 21 3.16

(17) Library cess collected but remitted to Zilla Grandhalaya Samasthas 3 0.72

11 Non Production of Records 1177 1352.93

12 Mis-appropriations 36 4.91

13 Excess Payments 191 35.43

14 Wasteful Expenditure 14 1.47

15 Instances of cases of unaccounted for cash / stores 8 13.49

16 Pendency of Utilisation Certificates 22 117.25

17 Surcharges Certificates Recovery Pending 11 35.15

18 Others 519 305.30

Total: 4136 8361.06

64

STATEMENT No. 4 (1)

CATEGORY:: VARIATION IN ACCOUNT FIGURES

Rs. In lakhs.

Sl. No. NAME OF THE DISTRICT No. AMOUNT

1 Adilabad 1 0.00

2 Ananthapur 8 0.21

3 Chittoor 8 37.09

4 East Godavari 2 1.90

5 Guntur 1 0.00

6 Kadapa 4 0.00

7 Karimnagar 16 0.00

8 Khammam 0 0.00

9 Krishna 0 0.00

10 Kurnool 4 0.11

11 Mahaboobnagar 9 14.02

12 Medak 4 0.00

13 Nalgonda 0 0.00

14 Nellore 0 0.00

15 Nizamabad 4 18.31

16 Prakasam 2 2.45

17 Ranga Reddy 2 0.00

18 Srikakulam 0 0.00

19 Visakhapatnam 0 0.00

20 Vizianagaram 4 14.35

21 Warangal 7 6.89

22 West Godavari 4 55.51

TOTAL 65 74.09

65

STATEMENT No. 4 (2)

CATEGORY:: EXCESS UTILISATION OF GRANTS / FUNDS

Rs. In lakhs.


1 Adilabad 12 23.33

2 Ananthapur 11 15.11

3 Chittoor 9 7.27


5 Guntur 4 3.14

6 Kadapa 4 0.21

7 Karimnagar 3 3.52

8 Khammam 0 0.00

9 Krishna 4 6.66

10 Kurnool 8 25.64


12 Medak 4 0.81

13 Nalgonda 0 0.00

14 Nellore 8 0.00


16 Prakasam 0 0.00





21 Warangal 4 1.13


TOTAL 92 110.39

66

STATEMENT No. 4 (3)

CATEGORY:: DIVERSION OF GRANTS / FUNDS Rs. In lakhs.


1 Adilabad 2 5.63

2 Ananthapur 3 1.15

3 Chittoor 15 34.67


5 Guntur 3 0.72

6 Kadapa 4 6.67

7 Karimnagar 0 0.00

8 Khammam 2 0.29

9 Krishna 4 1.74

10 Kurnool 0 0.00


12 Medak 4 2.35

13 Nalgonda 5 41.84

14 Nellore 0 0.00


16 Prakasam 0 0.00





21 Warangal 1 0.00


TOTAL 66 233.21

67

STATEMENT No. 4 (4)

CATEGORY:: NOT- UTILIZATION OF GRANTS BEFORE THE LAPSABLE DATE

Rs. In lakhs.


1 Adilabad 0 0.00

2 Ananthapur 0 0.00

3 Chittoor 0 0.00


5 Guntur 0 0.00

6 Kadapa 0 0.00

7 Karimnagar 0 0.00

8 Khammam 0 0.00

9 Krishna 0 0.00

10 Kurnool 0 0.00


12 Medak 0 0.00

13 Nalgonda 0 0.00

14 Nellore 0 0.00


16 Prakasam 0 0.00





21 Warangal 0 0.00


TOTAL 3 25.43

68

STATEMENT No. 4 (5)

CATEGORY:: MIS - UTILISATION OF GRANTS / FUNDS

Rs. In lakhs.


1 Adilabad 1 0.01

2 Ananthapur 0 0.00

3 Chittoor 0 0.00


5 Guntur 0 0.00

6 Kadapa 0 0.00

7 Karimnagar 0 0.00

8 Khammam 0 0.00

9 Krishna 0 0.00

10 Kurnool 0 0.00


12 Medak 1 3.47

13 Nalgonda 0 0.00

14 Nellore 0 0.00

15 Nizamabad 4 4.83

16 Prakasam 0 0.00





21 Warangal 0 0.00


TOTAL 6 8.31

69

STATEMENT No. 4 (6)

CATEGORY:: NOT- UTILIZATION OF EARMARKED FUND

Rs. In lakhs.


1 Adilabad 0 0.00

2 Ananthapur 0 0.00

3 Chittoor 0 0.00


5 Guntur 0 0.00

6 Kadapa 0 0.00


8 Khammam 0 0.00

9 Krishna 0 0.00

10 Kurnool 0 0.00


12 Medak 0 0.00

13 Nalgonda 0 0.00

14 Nellore 0 0.00

15 Nizamabad 0 0.00

16 Prakasam 0 0.00





21 Warangal 0 0.00


TOTAL 11 6.22

70

STATEMENT No. 4 (7)CATEGORY:: NON-COLLECTION OF DUES

Rs. In lakhs.


1 Adilabad 3 0.00


3 Chittoor 93 128.91


5 Guntur 28 56.16

6 Kadapa 12 37.83


8 Khammam 14 26.75

9 Krishna 26 214.56

10 Kurnool 53 351.07


12 Medak 13 2.25

13 Nalgonda 28 92.19

14 Nellore 11 6.17


16 Prakasam 9 4.80





21 Warangal 4 54.35


TOTAL 491 1360.81

71

STATEMENT No. 4 (8)CATEGORY:: ADVANCES PENDING ADJUSTMENT

Rs. In lakhs.


1 Adilabad 9 7.21


3 Chittoor 33 43.28


5 Guntur 11 3352.25

6 Kadapa 9 5.04


8 Khammam 8 63.46

9 Krishna 26 264.64

10 Kurnool 26 251.28


12 Medak 8 3.84

13 Nalgonda 11 152.27

14 Nellore 10 1.74


16 Prakasam 3 0.02





21 Warangal 8 23.31


TOTAL 252 4384.71

72

STATEMENT No. 4 (9)CATEGORY:: VIOLATION OF RULES

Rs. In lakhs.


1 Adilabad 73 28.03


3 Chittoor 77 23.19


5 Guntur 47 4.98

6 Kadapa 41 10.01


8 Khammam 34 18.94

9 Krishna 42 60.68

10 Kurnool 75 36.03


12 Medak 18 4.41


14 Nellore 49 3.16


16 Prakasam 51 2.83





21 Warangal 60 71.33


TOTAL 1115 343.84

73

STATEMENT No. 4 (10)

CATEGORY:: NON-REMITTANCE OF DEDUCTION RECOVERIES FROM WORK BILLS / PAY BILLS / CONTINGENT BILLS ETC.,

Rs. In lakhs.


1 Adilabad 0 0.00

2 Ananthapur 4 0.45

3 Chittoor 17 3.11


5 Guntur 1 0.03

6 Kadapa 4 0.05

7 Karimnagar 0 0.11

8 Khammam 0 0.00

9 Krishna 0 0.00

10 Kurnool 18 1.97


12 Medak 0 0.00

13 Nalgonda 35 8.93

14 Nellore 0 0.00

15 Nizamabad 3 0.29

16 Prakasam 0 0.00





21 Warangal 0 0.00


TOTAL 82 14.94

74

STATEMENT No. 4 (10) (1)

CATEGORY:: DEDUCTION / RECOVERIES OF INCOME TAX NOT REMITTED OR PARTLY REMITTED

Rs. In lakhs.


1 Adilabad 1 0.00

2 Ananthapur 1 0.13

3 Chittoor 0 0.00


5 Guntur 0 0.00

6 Kadapa 1 0.03

7 Karimnagar 6 3.28

8 Khammam 4 0.52

9 Krishna 1 0.19

10 Kurnool 0 0.00


12 Medak 0 0.00

13 Nalgonda 1 0.47

14 Nellore 1 0.12

15 Nizamabad 5 0.50

16 Prakasam 1 0.37





21 Warangal 3 2.05


TOTAL 46 7.62

75


CATEGORY:: DEDUCTION / RECOVERIES OF SALES TAX NOT REMITTED OR PARTLY REMITTED

Rs. In lakhs.


1 Adilabad 0 0.00

2 Ananthapur 1 0.23

3 Chittoor 0 0.00


5 Guntur 0 0.00

6 Kadapa 1 0.01

7 Karimnagar 1 0.72

8 Khammam 5 0.91

9 Krishna 1 0.20

10 Kurnool 0 0.00


12 Medak 0 0.00

13 Nalgonda 1 0.44

14 Nellore 3 0.20

15 Nizamabad 3 0.86

16 Prakasam 1 0.65





21 Warangal 1 0.00


TOTAL 20 6.27

76


CATEGORY:: DEDUCTION / RECOVERIES OF SEIGNIORAGE FEE NOT REMITTED OR PARTLY REMITTED

Rs. In lakhs.


1 Adilabad 0 0.00

2 Ananthapur 1 0.10

3 Chittoor 0 0.00


5 Guntur 0 0.00

6 Kadapa 1 0.01

7 Karimnagar 5 0.43

8 Khammam 6 1.32

9 Krishna 3 3.15

10 Kurnool 0 0.00


12 Medak 0 0.00

13 Nalgonda 1 0.49

14 Nellore 3 0.37

15 Nizamabad 5 0.37

16 Prakasam 1 0.20





21 Warangal 0 0.00


TOTAL 39 10.57

77


CATEGORY:: DEDUCTION / RECOVERIES OFG.I.S NOT DEDUCTED OR PARTLY REMITTED

Rs. In lakhs.


1 Adilabad 0 0.00

2 Ananthapur 0 0.00

3 Chittoor 0 0.00


5 Guntur 0 0.00

6 Kadapa 0 0.00

7 Karimnagar 0 0.00

8 Khammam 1 0.84

9 Krishna 0 0.00

10 Kurnool 0 0.00


12 Medak 0 0.00

13 Nalgonda 0 0.00

14 Nellore 0 0.00

15 Nizamabad 0 0.00

16 Prakasam 0 0.00





21 Warangal 0 0.00


TOTAL 1 0.84

78


CATEGORY:: DEDUCTION / RECOVERIES OF A.P.G.L.I NOT REMITTED OR PARTLY REMITTED

Rs. In lakhs.


1 Adilabad 0 0.00

2 Ananthapur 0 0.00

3 Chittoor 0 0.00


5 Guntur 0 0.00

6 Kadapa 0 0.00

7 Karimnagar 0 0.00

8 Khammam 0 0.00

9 Krishna 0 0.00

10 Kurnool 0 0.00


12 Medak 0 0.00

13 Nalgonda 0 0.00

14 Nellore 0 0.00

15 Nizamabad 0 0.00

16 Prakasam 0 0.00





21 Warangal 0 0.00


TOTAL 0 0.00

79


CATEGORY:: DEDUCTION / RECOVERIES OF G.P.F NOT REMITTED OR PARTLY REMITTED

Rs. In lakhs.


1 Adilabad 0 0.00

2 Ananthapur 0 0.00

3 Chittoor 0 0.00


5 Guntur 1 0.00

6 Kadapa 0 0.00

7 Karimnagar 0 0.00

8 Khammam 0 0.00

9 Krishna 0 0.00

10 Kurnool 0 0.00


12 Medak 0 0.00

13 Nalgonda 0 0.00

14 Nellore 0 0.00

15 Nizamabad 0 0.00

16 Prakasam 0 0.00





21 Warangal 0 0.00


TOTAL 1 0.00

80

STATEMENT No. 4 (10) (7)CATEGORY:: DEDUCTION / RECOVERIES OF EMPLOYEES WELFARE

FUND NOT REMITTED OR PARTLY REMITTED

Rs. In lakhs.


1 Adilabad 0 0.00

2 Ananthapur 0 0.84

3 Chittoor 0 0.00


5 Guntur 0 0.00

6 Kadapa 1 0.00

7 Karimnagar 1 0.00

8 Khammam 2 0.01

9 Krishna 0 0.00

10 Kurnool 0 0.00


12 Medak 0 0.00

13 Nalgonda 1 0.21

14 Nellore 0 0.00

15 Nizamabad 1 0.00

16 Prakasam 0 0.00





21 Warangal 0 0.00


TOTAL 8 4.53

81

STATEMENT No. 4 (10) (8)CATEGORY:: OTHER RECOVERIES SUCH AS MARRIAGE ADVANCE /

HBA ETC., NOT REMITTED OR PARTLY REMITTED

Rs. In lakhs.


1 Adilabad 0 0.00

2 Ananthapur 2 0.21

3 Chittoor 0 0.00


5 Guntur 0 0.00

6 Kadapa 0 0.00

7 Karimnagar 1 0.01

8 Khammam 0 0.00

9 Krishna 3 1.63

10 Kurnool 0 0.00


12 Medak 0 0.00

13 Nalgonda 0 0.00

14 Nellore 0 0.00

15 Nizamabad 0 0.00

16 Prakasam 0 0.00





21 Warangal 2 0.18


TOTAL 14 2.14

82


CATEGORY:: INCOME TAX NOT DEDUCTED

Rs. In lakhs.


1 Adilabad 0 0.00

2 Ananthapur 1 0.07

3 Chittoor 0 0.00


5 Guntur 0 0.00

6 Kadapa 0 0.00

7 Karimnagar 0 0.00

8 Khammam 0 0.00

9 Krishna 1 0.00

10 Kurnool 0 0.00


12 Medak 0 0.00

13 Nalgonda 0 0.00

14 Nellore 0 0.00

15 Nizamabad 0 0.00

16 Prakasam 0 0.00





21 Warangal 1 0.96


TOTAL 11 1.39

83

STATEMENT No. 4 (10) (10)CATEGORY:: SALES TAX NOT DEDUCTED

Rs. In lakhs.


1 Adilabad 0 0.00

2 Ananthapur 0 0.00

3 Chittoor 0 0.00


5 Guntur 0 0.00

6 Kadapa 0 0.00

7 Karimnagar 2 0.57

8 Khammam 0 0.00

9 Krishna 0 0.00

10 Kurnool 0 0.00


12 Medak 0 0.00

13 Nalgonda 0 0.00

14 Nellore 0 0.00

15 Nizamabad 0 0.00

16 Prakasam 0 0.00





21 Warangal 0 0.00


TOTAL 2 0.57

84


CATEGORY:: SEIGNIORAGE FEE NOT DEDUCTED

Rs. In lakhs.


1 Adilabad 0 0.00

2 Ananthapur 0 0.00

3 Chittoor 0 0.00


5 Guntur 0 0.00

6 Kadapa 0 0.00

7 Karimnagar 0 0.00

8 Khammam 0 0.00

9 Krishna 15 126.45

10 Kurnool 0 0.00


12 Medak 0 0.00

13 Nalgonda 0 0.00

14 Nellore 0 0.00

15 Nizamabad 0 0.00

16 Prakasam 0 0.00





21 Warangal 0 0.00


TOTAL 16 126.46

85

STATEMENT No. 4 (10) (12)CATEGORY:: G.I.S NOT DEDUCTED

Rs. In lakhs.


1 Adilabad 0 0.00

2 Ananthapur 0 0.00

3 Chittoor 0 0.00


5 Guntur 0 0.00

6 Kadapa 0 0.00

7 Karimnagar 0 0.00

8 Khammam 0 0.00

9 Krishna 0 0.00

10 Kurnool 0 0.00


12 Medak 0 0.00

13 Nalgonda 0 0.00

14 Nellore 0 0.00

15 Nizamabad 0 0.00

16 Prakasam 0 0.00





21 Warangal 0 0.00


TOTAL 0 0.00

86


CATEGORY:: A.P.G.L.I NOT DEDUCTED Rs. In lakhs.


1 Adilabad 0 0.00

2 Ananthapur 0 0.00

3 Chittoor 0 0.00


5 Guntur 0 0.00

6 Kadapa 0 0.00

7 Karimnagar 0 0.00

8 Khammam 0 0.00

9 Krishna 0 0.00

10 Kurnool 0 0.00


12 Medak 0 0.00

13 Nalgonda 0 0.00

14 Nellore 0 0.00

15 Nizamabad 0 0.00

16 Prakasam 0 0.00





21 Warangal 0 0.00


TOTAL 0 0.00

87

STATEMENT No. 4 (10) (14)CATEGORY:: G.P.F. NOT DEDUCTED

Rs. In lakhs.


1 Adilabad 0 0.00

2 Ananthapur 0 0.00

3 Chittoor 0 0.00


5 Guntur 0 0.00

6 Kadapa 0 0.00

7 Karimnagar 0 0.00

8 Khammam 0 0.00

9 Krishna 0 0.00

10 Kurnool 0 0.00


12 Medak 0 0.00

13 Nalgonda 1 0.64

14 Nellore 0 0.00

15 Nizamabad 0 0.00

16 Prakasam 0 0.00





21 Warangal 0 0.00


TOTAL 1 0.64

88


CATEGORY:: EMPLOYEES WELFARE FUND NOT DEDUCTED

Rs. In lakhs.


1 Adilabad 0 0.00

2 Ananthapur 1 0.00

3 Chittoor 0 0.00


5 Guntur 0 0.00

6 Kadapa 0 0.00

7 Karimnagar 1 0.00

8 Khammam 0 0.00

9 Krishna 0 0.00

10 Kurnool 0 0.00


12 Medak 2 0.00

13 Nalgonda 1 0.01

14 Nellore 2 0.00

15 Nizamabad 0 0.00

16 Prakasam 0 0.00





21 Warangal 4 0.00


TOTAL 20 0.05

89

STATEMENT No. 4 (10) (16)CATEGORY:: OTHER RECOVERIES SUCH AS MARRIAGE ADVANCE /

H.B.A. ETC., NOT DEDUCTED

Rs. In lakhs.


1 Adilabad 0 0.00

2 Ananthapur 0 0.00

3 Chittoor 0 0.00


5 Guntur 0 0.00

6 Kadapa 0 0.00

7 Karimnagar 4 0.14

8 Khammam 0 0.00

9 Krishna 4 1.10

10 Kurnool 0 0.00


12 Medak 0 0.00

13 Nalgonda 0 0.00

14 Nellore 0 0.00

15 Nizamabad 0 0.00

16 Prakasam 1 0.01





21 Warangal 0 0.00


TOTAL 21 3.16

90

STATEMENT No. 4 (10) (17)CATEGORY:: LIBRARY CESS COLLECTED BUT NOT REMITTED TO

ZILLA GRANDHALAYA SAMSTHAS

Rs. In lakhs.


1 Adilabad 0 0.00

2 Ananthapur 0 0.00

3 Chittoor 0 0.00


5 Guntur 0 0.00

6 Kadapa 0 0.00

7 Karimnagar 0 0.00

8 Khammam 0 0.00

9 Krishna 1 0.37

10 Kurnool 0 0.00


12 Medak 0 0.00

13 Nalgonda 1 0.02

14 Nellore 0 0.00

15 Nizamabad 1 0.33

16 Prakasam 0 0.00





21 Warangal 0 0.00


TOTAL 3 0.72

91

STATEMENT No. 4 (11)CATEGORY:: NON-PRODUCTION OF RECORDS

Rs. In lakhs.


1 Adilabad 32 95.60


3 Chittoor 165 16.49


5 Guntur 81 34.70

6 Kadapa 44 68.53


8 Khammam 25 93.24

9 Krishna 34 25.26

10 Kurnool 145 102.53


12 Medak 21 7.05


14 Nellore 29 58.65


16 Prakasam 60 48.36





21 Warangal 65 123.81


Total: 1177 1352.93

92


CATEGORY:: MIS-APPROPRIATIONS Rs. In lakhs.


1 Adilabad 1 0.03

2 Ananthapur 0 0.00

3 Chittoor 6 0.50


5 Guntur 1 0.04

6 Kadapa 0 0.00

7 Karimnagar 1 0.09

8 Khammam 5 1.27

9 Krishna 2 0.00

10 Kurnool 9 1.02


12 Medak 1 0.01

13 Nalgonda 1 0.21

14 Nellore 0 0.00

15 Nizamabad 1 0.40

16 Prakasam 1 0.00





21 Warangal 4 0.24


TOTAL 36 4.91

93


CATEGORY:: EXCESS PAYMENTS

Rs. In lakhs.


1 Adilabad 7 1.58

2 Ananthapur 7 0.68

3 Chittoor 29 2.98


5 Guntur 10 1.16

6 Kadapa 8 0.92


8 Khammam 12 1.06

9 Krishna 5 2.26

10 Kurnool 20 11.62


12 Medak 1 0.01

13 Nalgonda 6 2.95

14 Nellore 9 5.01


16 Prakasam 9 0.41





21 Warangal 10 0.93


TOTAL 191 35.43

94

STATEMENT No. 4 (14)CATEGORY:: WASTEFUL EXPENDITURE

Rs. In lakhs.


1 Adilabad 2 0.46

2 Ananthapur 4 0.13

3 Chittoor 1 0.00


5 Guntur 1 0.00

6 Kadapa 0 0.00

7 Karimnagar 0 0.00

8 Khammam 0 0.00

9 Krishna 0 0.00

10 Kurnool 0 0.00


12 Medak 0 0.00

13 Nalgonda 2 0.05

14 Nellore 1 0.10

15 Nizamabad 0 0.00

16 Prakasam 1 0.73





21 Warangal 0 0.00


TOTAL 14 1.47

95


CATEGORY:: INSTANCES OF CASES OF UNACCOUNTED FOR CASH / STORES

Rs. In lakhs.


1 Adilabad 0 0.00

2 Ananthapur 1 0.72

3 Chittoor 0 0.00


5 Guntur 0 0.00

6 Kadapa 1 0.89

7 Karimnagar 2 7.84

8 Khammam 1 0.00

9 Krishna 0 0.00

10 Kurnool 2 1.70


12 Medak 0 0.00

13 Nalgonda 0 0.00

14 Nellore 0 0.00

15 Nizamabad 0 0.00

16 Prakasam 0 0.00





21 Warangal 0 0.00


TOTAL 8 13.49

96


CATEGORY:: PENDENCY OF UTILISATION CERTIFICATES

Rs. In lakhs.


1 Adilabad 0 0.00

2 Ananthapur 1 0.00

3 Chittoor 10 14.40


5 Guntur 1 0.00

6 Kadapa 0 0.00

7 Karimnagar 2 3.90

8 Khammam 1 0.04

9 Krishna 2 40.11

10 Kurnool 0 0.00


12 Medak 0 0.00

13 Nalgonda 0 0.00

14 Nellore 0 0.00


16 Prakasam 0 0.00





21 Warangal 0 0.00


TOTAL 22 117.25

97


CATEGORY:: SURCHARGE CERTIFICATES RECOVERY PENDING

Rs. In lakhs.


1 Adilabad 0 0.00

2 Ananthapur 0 0.00

3 Chittoor 1 0.00


5 Guntur 0 0.00

6 Kadapa 0 0.00


8 Khammam 0 0.00

9 Krishna 0 0.00

10 Kurnool 0 0.00


12 Medak 0 0.00

13 Nalgonda 0 0.00

14 Nellore 0 0.00

15 Nizamabad 0 0.00

16 Prakasam 0 0.00





21 Warangal 0 0.00


TOTAL 11 35.15

98


CATEGORY:: OTHERS

Rs. In lakhs.


1 Adilabad 25 17.95


3 Chittoor 45 6.25


5 Guntur 43 21.13

6 Kadapa 53 8.30


8 Khammam 20 8.26

9 Krishna 32 60.91

10 Kurnool 80 61.30


12 Medak 8 6.50


14 Nellore 12 0.00


16 Prakasam 15 1.09





21 Warangal 106 8.68


TOTAL 519 305.30

99

STATEMENT No. 5

STATEMENT SHOWING THE OUTSTANDING AUDIT OBJECTIONS IN AGRICULTURAL MARKET COMMITTEES AS ON 31-03-2007

Rs. In lakhs.

No. OF OBJECTIONS AMOUNT

32654 136692.5

100

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