principal accountant general (a&e) …andhra pradesh and telangana, hyderabad annual review...

PRINCIPAL ACCOUNTANT GENERAL (A&E)

ANDHRA PRADESH and TELANGANA,

HYDERABAD

Annual Review Report on the working of Treasuries,

Pay and Accounts Office, Hyderabad in Andhra Pradesh

For the year 2015-16

ANNUAL REVIEW REPORT 2015-16

ii

The Treasuries are primarily responsible for preparation and correctness of initial

and subsidiary accounts as well as ensuring regularity of financial transactions in

accordance with applicable codes, manual and administrative procedures relating to such

accounts and transactions.

To ensure internal controls in financial reporting and compliance to rules and

regulations in financial transactions, we periodically undertake inspection of District

Treasuries under Section 10, 13 and 17 of CAG (DPC) Act, 1971 read with Regulations

on Audit and Accounts 2007.

This Annual Review Report on the working of Treasuries and Pay and Accounts

Office, Hyderabad in the State of Andhra Pradesh for the year 2015-16 is prepared as

required under Paragraph 20.17 of Manual of Standing Orders (A&E) Volume I. The

Report includes deficiencies noticed during compilation of accounts and local inspections

of treasuries conducted during 2015-16 for improving the functioning of treasuries. The

Report is in four Parts.

Part 1: Introduction

Part 2: Defects noticed during compilation and verification of accounts

Part 3: Defects and Irregularities noticed during inspection of Treasuries

Part 4: Annual Review Report on working of Pay and Accounts Office,

Hyderabad.

The review is intended to draw the attention of the State Government and

Departmental Authorities to the delays in rendering of accounts, short comings in

maintenance of initial accounts, other defects noticed during the course of compilation of

accounts and also irregularities noticed during the local inspection of Treasuries.

I hope Government/DTA will take appropriate remedial measures to improve the

functioning of Treasuries and Accounts

Department.

Preface


iii

Sl.No

Contents Page No.

i)

Highlights

iv

ii)

Part-1:

Introduction

1

iii)

Part-2:

Defects noticed during compilation and

verification of accounts

4

iv)

Part-3:

Defects and other irregularities noticed

during inspection of treasuries

12

v)

Part-4:

Annual Review Report on working of Pay

and Accounts Office, Hyderabad

34

Table of contents


iv

Annual Review Report on the working of Treasuries and Pay and Accounts Office,

Hyderabad in Andhra Pradesh for the year 2015-16

Sl.No Highlights Para.

No

1

292 Treasury Inspection Reports containing 692 Paras were outstanding

at the end of 31-3-2016

3.1.4

2

49101 items of Wanting vouchers amounting to Rs.2462.56 Crore from

various Treasuries

2.4

3

Adverse Balance in Personal Deposit Accounts due to ineffective

reconciliation amounting Rs.751.67 Crore

2.6.2

4

Delay in adjustment of advances on 1050 AC Bills totalling

Rs.317.25 Crore

2.5

5

Non-Lapsing of deposits of Rs.14.33 Crore lying unclaimed for more

than 3 years

3.2.2

6

Fraudulent withdrawals salaries of staffs and contractual employees

amounting Rs.51.69 lakh and Rs.3.58 Crore respectively

3.2.15

7 Excess payment of pension of Rs.19.96 lakh noticed during Inspection

of Treasuries/Sub-treasuries/Pension Payment Offices as under

3.3.1

Excess payment due to non observance of time limit Rs.5.92 lakh

Excess payment of Inaadmissible Dearness Relief Rs.5.58 lakh

Excess payment due to non imposition of cut in pension Rs.4.20

lakh

Excess payment on Financial Asstance Rs.1.32 lakh

Short/Non-recovery of commuted portion of pension Rs.0.75 lakh

Excess payment due to non recovery of Anticipatory pension &

gratuity Rs.0.53 lakh and Gratuity payment Rs.0.64 lakh

Excess payment of pension due to wrong consolidation Rs.0.41

lakh

Excess payment of Interim Relief Rs.0.34 lakh

Excess payment due to early restoration of CVP Rs.0.19 lakh

Excess payment of Medical Allowances Rs.0.08 lakh


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1.1 Treasuries and Sub-treasuries in Andhra Pradesh function under the administrative

control of the Directorate of Treasuries and Accounts (DTA), A.P., Hyderabad under the

Finance Department of the State Government. In addition to the treasuries, the following

authorities also attend to treasury functions and/or render accounts to this office.

Pay and Accounts Officer (PAO), Hyderabad.

Pay and Accounts Officer (Andhra Pradesh Bhavan), New Delhi.

Andhra Pradesh State Legislature, Hyderabad

1.2 The Treasury is the nucleus of the accounting system of Government. It maintains

records of financial transactions and conducts necessary checks as per AP Treasury Code

and financial rules on the flow of Funds. District Treasury acts as the receiver and

disburser of the State Government funds. It also renders monthly accounts to the

Accountant General (A&E) who in turn compiles the State Government‟s accounts on

monthly and annual basis.

1.3 Computerization in the State treasuries started initially with primary compilation of

accounts using „C-TAS‟ package developed on „COBOL‟ in 1990 with the help of

Andhra Pradesh Technological Services Ltd (APTS). In April 2009, APTS rolled over to

„IMPAcT‟ package by re-engineering the „C-TAS‟ package using web based

technologies. Several modules were added to the package and at present almost all major

functional areas are covered. The Government had decided to implement electronic

payments for all transactions processed through treasuries using Corporate Internet

Banking (CINB) account and permitted the Department to open CINB accounts in all

treasuries in order to facilitate transfer of funds to the beneficiaries electronically. Under

this system, the DDOs while submitting the bill in IMPAcT, select the details of the

payees from the `beneficiary details‟ table along with their bank account numbers for

transfer of amounts to multiple beneficiaries electronically. The DDO further generates

the TBR number and submit the physical bill to the Treasury. Treasury Officer, after

verifying the bill, generates Transaction ID numbers. Then the bills are entered into the

bank list and physical bills sent to the Bank Branch for payments. Initially, the Bank

credits the net amount of each bill to CINB A/c of the treasury bank. In turn, the Treasury

Officer credits the amounts to the individual beneficiaries by debiting the CINB A/c. In

PART-I

INTRODUCTION


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case of failed transactions due to wrong A/c numbers, incorrect IFSC Codes, etc., the

amounts are reverted back to the CINB Account. The failed transactions are reauthorized

to the correct beneficiaries with the same reference number after rectifying the defects.

The e-payments system through „IMPAcT‟ package covers all payments including

salaries, pension, payments to third parties (suppliers, utility payments etc.) which can be

accessed through „https://treasury.ap.gov.in‟.

1.4 Government of Andhra Pradesh has also initiated another IT project called

Comprehensive Financial Management System (CFMS) to replace existing treasury IT

application and to cover other internal stakeholders in the Government like Finance

Department, Administrative Departments, Heads of Departments, and Prl Accountant

General (A&E), with interface/linkage to external stake holders such as RBI, Agency

Banks, etc.

Organizational set-up:

1.5 The hierarchical structure of the Department of Treasuries and Accounts is as

follows:

ORGANISATIONAL SET-UP

All the 29 Divisional Sub Treasuries and 161 Sub-Treasuries functioning in the State are

Banking Treasuries (Details vide Annexure 1.1 and 1.2).

Finance Department

Pay & Accounts Office, Andhra

Pradesh, Hyderabad

Director of Treasuries and

Accounts (DTA)

District Treasuries

(13)

Sub Treasuries

(161)

243 (243)

Divisional Sub Treasuries

(29)


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Scope and Methodology of Treasury Inspection:

1.6 The inspection of the District Treasuries and sampled Sub-treasuries covering the

period 2014-15 was conducted in 2015-16. The inspection was carried out in accordance

with auditing standards prescribed by CAG of India. The scope of the inspection was

three fold - financial audit, compliance audit and performance audit under the themes -

Financial Reporting, Salary payments and Supplementary bills including Scholarships,

Pension Payments and Class IV GPF.


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Compilation Process:

2.1 The Principal Accountant General (A&E), AP and Telangana is responsible for

compiling the accounts of the State Governments of Andhra Pradesh and Telangana.

Each District Treasury furnishes accounts to Principal Accountant General (A&E) „Sub

Account‟ wise i.e. for each department and consolidated „Main Accounts‟ wise i.e.

incorporating the total receipts and charges for the entire district covering all government

departments in the district. Each main account is supported by consolidated schedule of

deductions corresponding to the schedules of each sub account, a consolidated list of

payments and memorandum of reconciliation making the totals of the list of payments

and the amount in the account and in the schedule of deductions agrees. Along with the

Accounts the Treasury furnishes all the supporting documents including the vouchers.

The Principal Accountant General (A&E) office receives the main accounts from all the

District Treasury Offices. The Main Accounts is verified with the respective Sub Account

to see that the Major Head figures shown in the Main Accounts tallies with the Major

Head totals shown in the Sub Accounts for each of the Major Heads. The Main Accounts

is then sent for preparation of Monthly Civil Accounts and Sub Accounts are sent to

respective Compilation Sections of the Accounts Wing for detailed compilation.

Defects in compilation and verification of accounts

Delay in rendition of Monthly Accounts:

2.2 Completeness of accounts means that all transactions relevant to the year/month of

accounts are included leaving no transaction over looked. Accounts comprising of

wanting sub-accounts, vouchers, and schedules effects the completeness objective.

Timely rendition of monthly account by the District Treasuries with supporting

documents is a pre requisite for the preparation of monthly civil account and monthly

expenditure report. Delay in rendition of monthly accounts by District Treasuries

PART-II

DEFECTS NOTICED DURING COMPILATION AND

VERIFICATION OF ACCOUNTS


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adversely affects the timely rendition of the monthly civil accounts to the State

Government by the office of Principal Accountant General (A&E).

The delays in rendition of monthly accounts by all the District Treasuries observed

during the year 2015-16 are shown in Annexure 2.1. The average delay across treasuries

is four days.

Deficiencies in rendering of Accounts:

2.3 The Digital Access of Treasury Accounts (DATA) by Principal Accountant General

(A&E) was envisaged to obtain online treasury data to eliminate redundancy and

duplication of data entry at Treasury and Prl Accountant General Office and for speedy

generation of Monthly Civil Accounts. The project was implemented under two sub

processes i.e. obtaining Main Account wise data online in order to generate the Monthly

Civil Accounts and obtaining Sub Account data to book the detailed account.

Physical vouchers received from the treasuries were checked electronically against the

voucher data downloaded from the DTA website for revenue and capital heads. While

submitting the accounts for the year 2015-16 to the Principal Accountant General (A&E)

office, the following deficiencies were noticed.

(a) Continued misclassification of CHARGED expenditure under VOTED:

Despite reporting this lapse in the previous Annual Review Report and repeated

reminders to Treasuries to classify the expenditure transactions in respect of Major heads

2012, 2049, 6003, 6004 and 2014 (Minor Head 102 - High Court) under CHARGED, it

was still observed that the expenditures continued to be booked under VOTED during the

year 2015-16.

(b) Operation of new Sub Head:

The Government of India has delegated the power of opening of new sub head of account

to the State Government vide Notification No.S10036/1/18/TA/Part-I/3836 dated

26/12/1981. This power however, is to be exercised in consultation with Principal

Accountant General (A&E). We noticed that the State Government is neither taking prior

concurrence nor informed the Principal Accountant General (A&E) about the opening of

new sub head. This office had been requesting the Department/Treasury to enclose a copy

of G.O along with the concerned Sub Account whenever a new Head of Account has


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been operated. However, no action has been taken in this regard despite several

reminders.

(c) Operation of unauthorized Minor Head under MH 8342:

The Minor Head 118 under MH 8342 was not an authorised minor head as per the List of

Major and Minor Heads. We, therefore, had suggested the operation of the Minor head

„120-Miscellaneous Deposits‟ instead of 118. However, we noticed that permission for

proposing consolidated Alteration Memorandum for transfer of amounts to the correct head of

accounts is still awaited from Government.

(d) Operation of Group Sub Head 10 & 06 in place of 12:

The operation of Group Sub Head 10 - Centrally Sponsored Schemes and 06 - State

Matching Share had been dispensed with from 2014-15 onwards and is replaced by a

single Group Sub head 12. We observed that in some cases treasuries were still operating

Group Sub Head 10 & 06.

(e) Operation of Major Head 8000-Contingency Fund:

All transactions connected with contingency fund should be recorded under Major Head

8000. The actual expenditure incurred out of advances from the contingency fund will be

recorded by the Departmental Officers under MH 8000-Contingency Fund with the same

head as would have been recorded had it been met out of consolidated fund i.e. under the

relevant minor, sub and detailed head. For this purpose, separate codes from 201 to 716

should be operated to reflect the service major head. Despite reporting this in the

previous Annual Review Report and repeated reminders, we still noticed that the

Treasuries were not adopting the above procedure while booking expenditure under

contingency fund. DTA stated that Orders from the Government is being obtained for

incorporation of Service Code in the Budget Estimates under concerned Head of

Accounts.

(f) Classification for recovery of excess payment:

Recoveries of excess payment in respect of salaries/stipend/scholarships are to be

classified under the minor head 911 for salaries and 912 for stipend/scholarship under the

Sub Head „96‟ and Detailed Head „000‟. We noticed that recoveries of

stipend/scholarships were continued to be wrongly booked under the same Head of

expenditure i.e. the Head of Account under which the expenditure was booked.


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Non-submission of vouchers by Treasuries:

2.4 In order to keep a proper watch on the receipt of accounts, vouchers and schedules

from the treasuries, a joint physical verification of sampled vouchers with treasury

representatives was introduced in this office. However, this exercise could not reduce the

quantum of missing vouchers which involves almost all treasuries. The recurrences of

missing vouchers every month indicate laxity at the level of DTO in rendering complete

account to this office.

To the end of March 2016, we observed that 49,101 items were kept under objections for

want of vouchers in this office amounting to Rs.2,462.56 Crore as detailed in

Annexure 2.2. To conclude that these vouchers do not involve fraudulent payments, it is

vital that the treasury officers concerned make special efforts to trace and forward the

wanting vouchers/ furnish certificate of payment as per the extant rules.

Delay in adjustment of advances on Abstract Contingent (AC) Bills:

2.5 (i) Financial Rules (Art 99 of AP Financial Code) permit drawal of advances on

Abstract Contingent bills (AC bills) for the purpose of meeting contingent expenditure of

a specified kind or on a specific occasion. The Treasury rules (SR18 below TR 16 ) and

Government orders (GO No.391, dt.22-03-2002 and 507, dt.10-04-2002) stipulate that all

advances drawn on AC bills should be adjusted by submitting the detailed contingent

bills (DC Bills) with supporting vouchers within one month. In any case, a third AC bill

shall not be admitted till the first AC bill is settled. However, there is no proper validation

in the system to control drawal of third AC bill while the first AC bill is unsettled. This

gives an impression that the Government is unable to implement the order in force.

(ii) Non submission of DC bills raises question on the proper utilization of the

amounts drawn, correctness/completeness of accounts and is in contravention of

government orders. Non submission of DC bills renders the expenditure under AC bills

opaque. Further, to the extent of non-receipt of DC Bills, the expenditure shown in the

Finance Accounts cannot be vouched as correct or final.

To the end of 31/3/2016, a total of 1,050 items of AC bills amounting to Rs.317.25 Crore

were outstanding/ awaiting DC bills as shown in Annexure 2.3.


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Deposit Accounts:

2.6 During the year 2015-16, we noticed the following deficiencies in Deposit Accounts.

Irregular lapsing of PD Account:

2.6.1 The purpose of PD accounts is to enable the Drawing Officers to incur expenditure

pertaining to a scheme, for which funds are placed at their disposal, by transfer from the

Consolidated Fund of the State. As per Article 271 (iii) (4) of APFC, personal deposit

account created by debit to the consolidated fund should be closed at the end of the

financial year by minus debit of the balance to the relevant service head in the

consolidated fund, the PD account being opened again in the next year, if necessary, in

the usual manner. Contrary to the above provisions, Government issued instructions vide

GO Ms.No. 43 dated 22/04/2000 to credit back the unspent balance under those schemes

for which funds were released in the previous financial year to the receipt head of the

Department. This irregular accounting has implications on the financial indicators of the

Government.

Adverse balance under Deposit Accounts:

2.6.2 (i) A Deposit Account can have a positive balance or nil balance. A negative

balance indicates that the expenditure is more than the amount deposited. This could

primarily arise due to misclassification of expenditure.

(ii) Government of Andhra Pradesh had issued orders through G.O.Ms.No.29

Finance (DCM) Department, dated 24.3.2015 for rolling out P.D. Account Portal

throughout the thirteen District treasuries w.e.f. 1.06.2015. This initiative was also

extended to all sub treasuries with effect from 1.7.2015. The new initiative would

facilitate Administrator concerned to conduct their transaction online, generate account

statement and reconcile the account balance in a transparent manner. For this purpose, the

following instructions were issued.

All the Stake holders should reconcile the balances and update the ledger balance

with the system, and accept the balance as per IMPAcT system.

The outstanding LOC with the Bank as on 31.05.2016 should be made zero so

that the LOC based P.D. Account begins in the new application with issuing of

fresh LOC.

Any payment of P.D. Account outside the Portal cannot be accounted for in the

debit scroll of the State Treasury.


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We tried to assess the implementation of P.D. Account, monitoring system and online

accounting in P.D Account Portal through review of transaction in various treasuries and

noticed that reconciliation process is still ineffective resulting in adverse balance

aggregating to Rs.751.67 Crore under MH 8342, 8443, 8448, 8449 and 8550 as on

31/3/2016 in the books of AG. Details are given in Annexure 2.4.1

Variation between SA-112 and Plus/Minus Memo:

2.6.3 The monthly figures booked under SA 112 should always tally with the figures of

Plus and Minus Memorandum received from the treasuries. However, we noticed that

there were huge differences between SA 112 and Plus and Minus Memorandum during

the year 2015-16 as given in Annexure 2.4.2.

Recommendations:

We observed that the adverse balance in the Deposit accounts was due to

misclassification at the time of compilation of monthly account by treasuries and

difference between SA 112 and Plus/Minus Memorandum was due to non-

reconciliation of receipts and payments figures furnished in plus and minus

memorandum with the Sub Account. DTA may consider introduction of reconciliation

of these figures to avoid accounting misclassifications and ensuring accuracy of

amount booked.

Loan Accounts:

2.7 During the year 2015-16, we noticed the following deficiencies in Loan Accounts.

Misclassification of recoveries towards loan:

2.7.1 (i) We noticed from the schedules attached to pay bills in five DTOs and PAO

AP Hyderabad that the Principal amount of Rs.1,37,828/- recovered towards MH

7610-202-04 - Motor Car Advance was wrongly classified under MH 7610-202-05 -

Motor Cycle Advance as shown in Annexure 2.5.1.

(ii) In four DTOs and AP Headquarters Treasury, we noticed that an amount of

Rs.27,792/- recovered towards MH 7610-202-05 Motor Cycle Advance was wrongly

classified under MH 7610-202-04 Motor Car Advance as shown in Annexure 2.5.2.

(iii) In the month of 3/2016, an amount of Rs.8,00,000/- pertaining to ZP-HBA

(MH 8448) was misclassified under regular HBA (MH 7610) in DTO Guntur.


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Want of Supporting Details:

2.7.2 The vouchers, schedules and challans are received directly from the treasuries

along with the monthly accounts. Any error which effects debt, deposit and remittance

heads must be corrected by proposing Alteration Memorandum (AM). Treasury sends

the details of Alteration Memorandum to Principal Accountant General (A&E) office for

adjustment of misclassification. However, we found that the adjustments in respect of

loans could not be carried out in this office due to want of supporting details. This has

resulted in non-clearance of missing credits of the loanees. Further, the outstanding

balance of the loan adjusted from pensionary benefits could not be settled. Details are

shown in Annexure 2.5.3.

G.P.F. Accounts:

During the year 2015-16, we noticed the following irregularities

2.8.1 Overpayment in GPF occurs due to non-receipt of debit vouchers in time. As per

note 3 under Rule 15A of A P Provident Fund Manual, the overpaid amount is to be

recovered from the subscriber in one lump sum or in such number of monthly

installments as may be determined by the Administrative department of the secretariat.

We had reported 11 overpayment cases amounting to Rs.3,97,105/- in the previous

Annual Review Report. We noticed that an amount of Rs.2,29,562/- pertaining to six

overpayment cases reported earlier were recovered from the subscribers. However, a new

case of overpayment in 2015-16 amounting to Rs.9,745/- was observed and reported to

the DDO for recovery. Therefore, total recoveries in respect of six overpayment cases

amounting to Rs.1,77,288/- is awaited. DDOs and DTOs were addressed to recover the

amounts from the subscriber‟s pensionary benefits. Latest position of the overpayment

cases are shown in Annexure 2.6.1.

2.8.2 The validity period of GPF final authorization is six months from the date of issue.

If the amount was not claimed during the currency of validity period, the authorization

has to be revalidated by the authorizing authority. We found that in 56 cases amounting

to Rs.56,55,641/- Treasuries had made payment on GPF authorizations after the validity

period of six months as detailed in Annexure 2.6.2.


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2.8.3 Proper classification is a pre requisite for the correct maintenance of accounts. All

drawing officers who present bills to the Treasury have to see that the bills are correctly

classified. Further at the Treasury level, it should be ensured that the accounts are

compiled correctly on the basis of classification recorded by the departmental officer.

The DDOs and treasury officials are, therefore, jointly responsible for correct

classification of transactions. We noticed that Class IV GPF, CPS, ZPPF debits

amounting to Rs.0.54 Crore and Credits amounting to Rs.2.07 Crore were misclassified

under regular GPF during the year 2015-16. This superficially inflates/deflates the

balances under GPF. Details are shown in Annexure 2.6.3.

2.8.4 We noticed from the GPF schedules/vouchers that 364 GPF credit items

amounting to Rs.75.26 Lakh and 60 GPF debit items amounting to Rs.95.48 Lakh

pertaining to Non-All India Services (NAIS) were incorrectly booked under Sub Account

111 All India Services (8009-01-104). Details are shown in the Annexure 2.6.4.

2.8.5 The GPF recovery schedules which contains the names of the subscribers, GPF

account numbers and amount of subscriptions for the month along with an Consolidated

Abstract showing Trans Id number and date are transmitted by the DTO to this office

every month. During the year 2015-16 we noticed that 4,289 schedules amounting to

Rs.3.68 Crore were wanting from all the Treasuries. Details are shown in the Annexure

2.6.4.


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Section – I: Overview of the functioning of Treasuries.

Introduction:

3.1.1 The Treasuries and Accounts Department was created to ensure strict compliance of

financial rules and procedures relating to all Government transactions. The Departmental

functioning assumed much significance with the growing need for more financial control

over the increasing Government transactions involving huge public expenditure.

Treasury management, of late, has become a much more demanding task because of the

expenditure commitment of Government going faster resulting in increasing pressure on

Government Finance. Treasury officials at all levels are the vital link in government

delivery system. Treasuries have refined its functioning by improving systems and

procedures. Some of the major initiatives are compilation of computerized accounts,

payment of pension and salaries through bank by way of e-payment and monitoring of

budget controlled expenditure of the government.

Planning and conduct of inspection:

3.1.2 Inspection process starts with the assessment of risk faced by Treasuries based on

expenditure incurred by various departments, criticality/complexity of activities and over

all internal control mechanism. Findings of the inspection are expected to enable the

DTA to take corrective action that will lead to improve financial management of the

organization.

Details of Treasury Offices inspected during the year:

3.1.3 During the year 2015-16, out of 13 District Treasuries and 190 Sub Treasuries

under the control of DTA, 11 DTOs, 67 STOs and the O/o Director of Treasuries and

Accounts (DTA), Hyderabad were inspected. 11 Inspection Reports containing 230 paras

were issued. The list of offices inspected during the year is detailed in Annexure 3.1.1.

During the course of inspection minor irregularities and objections were settled at

treasury level by providing remedial measures wherever required. The major objections

relating to excess payment of pension, GPF, incidence of incorrect operation of Personal

Deposits, non-accountability of funds drawn on AC Bills, which were not settled etc.

were brought out in Inspection Reports and communicated to DTA/DTOs/STOs.

DEFECTS AND OTHER IRREGULARITIES NOTICED DURING

INSPECTION FOR THE YEAR 2015-16

PART-III


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Outstanding Inspection Reports and Paras:

3.1.4 The Accountant General (A&E) arranges to conduct periodical inspection of

Treasuries to test check transactions, verify maintenance of accounts and other records as

prescribed in the rules and regulations. These inspections are followed up by inspection

reports incorporating the irregularities detected during the inspection and not settled on

the spot. All Inspection Reports are issued to the Treasury inspected with copies marked

to the District Treasury and Director of Treasuries and Accounts for compliance. As per

instructions 3 under TR 31 of APTC Vol-1 the Treasury Officer shall dispose off post

audit objections periodically within a fortnight of its receipt and shall maintain a post

audit register to watch clearance of paras. As of 31 March 2016 there were 292 inspection

reports containing 692 paras pending settlement due to non-receipt of replies/ compliance

by the DTO. District wise analysis of outstanding Inspection Reports and paras to the end

of March 2015 is given in Annexure 3.1.2.

Section – II: Other Defects – Accounts related functions

Personal Deposit Accounts:

3.2.1 Public Account (Part 3 of Govt. Account) is not subject to budgetary control. One

of the components of the Public Account is Deposit accounts. Like revenue deposits,

court deposits, deposits of local funds, deposits of various autonomous

bodies/corporations, etc. Government has further classified the deposits into three

categories viz., category A – Non lapsable; category B – lapsable as per codal provisions

and; category C – lapsable as per Government Order (usually after completion of

financial year). On review of PD account, following observations were made.

Non-Lapsing of Category ‘B’ and Category ‘C’ Deposits:

3.2.2 i) As per the provisions contained in Article 271(iii) of AP Financial Code Vol-I,

all Deposits which fall under category „B‟ unclaimed for more than three complete

financial years should be lapsed and credited to Government Account after the close of

three financial years.

ii) As per G.O.Ms.No.43, Finance & Planning (W&M) Dept, dated 22-4-2000,

Category „C‟ Deposits include funds deposited on account of execution of various


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schemes and works sanctioned by Government from time to time. Under these deposits

all funds released during a particular financial year and remaining unspent up to 31st

March of next financial year shall lapse.

i) We observed in 31 STOs that an amount of Rs.14,33,36,117/- pertaining to revenue

and other deposit heads falling under Category “B” were unclaimed for more than 3 years

were not lapsed and credited to Govt. account. Details are shown in Annexure 3.2.1.

ii) We also observed in 19 STOs that an amount of Rs.67,73,77,076/- pertaining to

different Head Of Accounts falling under Category “C” which were due for lapsing on

31/03/2015 remained non-lapsed as detailed in Annexure 3.2.2.

Minus Balance under PD Accounts:

3.2.3 Drawal from PD Accounts should be permitted to the extent of receipts available in

the Deposit Account. The Treasury Officer should not authorize payments over and

above the balances available at the credit of the PD Administrator.

We noticed in STO Yemmiganur of Kurnool District that three PD Administrators had

minus balance of Rs.31,136/- under Village Panchayat Funds – State Finance

Commission as on 31.03.2015. Further, we also observed in DTO Srikakulam that six PD

Administrators had minus balance amounting to Rs.36,66,519/- under different PD

accounts as on 30.11.2015. This reflects drawal of funds over and above the balances

available at the credit of the Deposit Administrator or misclassification. Details are

shown in Annexures 3.2.3 and 3.2.4.

Recommendations:

DTO/DTA may review the existing Deposit Module in PD Portal and reconcile

system balance with manual ledger and ensure that all reports are automated.

Treasury may stop further drawal of funds from PD Accounts until the balances

are reconciled and funds are available.

Necessary controls may be brought in PD Accounts Portal not to allow PD

Administrators to draw funds in excess of the available balance.


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Non-obtaining of Certificates of Acceptance of Balance:

3.2.4 Certificate of Acceptance of Balances will be given by PD account administrators

after verifying the figures in their accounts with the balances in Treasury Ledgers every

month. As per Article 126 of Account Code Volume I read with GO.Ms.No.45 Fin & Plg

Department dated 25-2-1987, the administrators operating Personal Deposit Accounts in

the Treasury were required to verify the balances in the deposit accounts quarterly and

furnish certificate of acceptance of balances every quarter after reconciling the

differences between the administrator‟s figure and the treasury figures in order to

streamline the flow of funds and to avoid over drawal.

In four DTOs, we noticed that there were 993 CABs pending to the end of 31.12.2015 as

detailed in Annexure 3.2.5. This poses the risk of over payment if balances are not

reconciled.

Drawal of amount through self-cheques by PD administrators:

3.2.5 As per Article 3 of Andhra Pradesh Financial code, unless the amount is

immediately required to be paid for the goods or services received / work done, no

amount shall be withdrawn. In pursuance of this, it was stipulated that no self cheque

from Deposit Account shall be permitted except for the salaries and petty office expenses.

No cheque in the name of manager of any Bank shall also be allowed, so as to cut down

the bad practice of depositing the amounts in the bank to avoid lapse of funds. In case of

any deviations to these stipulations, the PD Administrator and the Treasury Officer shall

be held personally responsible.

In DTO, Machilipatnam, we observed that 22 PD Administrators had drawn money

through self cheques and deposited the amount in their Current Account with Bank

against the codal provisions. After adjustment, Banks are transferring the amount to third

party/unit officer as per requisition furnished by the PD Administrators. Keeping unspent

funds in current account of a Commercial Bank in the name of any Govt. Agency is not

in Public interest. Details are given in Annexure 3.2.6.


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Discrepancies in Ledger, System and CAB balances:

3.2.6 The operations of Personal Deposit Accounts in treasuries were being done on

IMPAcT package. However, with effect from 01.07.2015, all transactions relating to PD

Accounts are processed Online through a portal developed by Pixel Solution. The

accounts are also maintained manually. The manual ledger is taken as authentic. Ideally

the system balances and the ledger balances should match and agree.

i) In eight DTOs, we found that there was difference between ledger balance and system

balance amounting to Rs.3,71,48,471/-. Details are given in Annexure 3.2.7.

ii) In two DTOs, we found that there was wide variation in figures certified by four PD

Administrators in the CABs furnished to Treasuries with the Ledger Balances of

Treasuries amounting to Rs.91,25,999/-. Details are shown in Annexures 3.2.8.

iii) In STO Singanamala, we found that 54 Village Panchayats Secretaries furnished

blank CABs duly signed without mentioning the balances which was irregular and

enhances the risk of overdrawal/fraud.

These differences indicate that reconciliation of Balances in PD Accounts was not taken

seriously by PD Administrators and Treasuries which could adversely impact the

accounting principles.

Unauthorized operation of PD Account:

3.2.7 In West Godavari District, the Commissioner of Prohibition and Excise vide C.R.

No.999/2015/CPE/E3 dt.03.07.2015 had issued directions to all station house officers to

remit the daily sale proceeds of IMFL sold by Government retail outlets under the Head

of Account MH-„8443-800-09' under Part-III of Government Accounts. This was

irregular as no permission from Government to open a PD account and remit the sale

proceeds to this head of account was accorded. The requisition for opening a personal

account should be forwarded through the Administrative Department of Secretariat.


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Non-operation of PD accounts:

3.2.8 As per Article 271(iii)(4) of A.P.F.C. Vol-I, if a P.D. Account is not in operation for

more than three complete financial years and there is reason to believe that the need for

the PD account had ceased, the treasury office shall close the P.D. Account and transfer

the balance to receipt head of the department concerned.

In one DTO and one STO, we observed that there were seven PD accounts which are not

in operation for more than three years. These accounts were neither closed nor the balance

transferred to the Receipt Head of the Department. Details are shown in Annexure 3.2.9.

Discrepancies in Employee Health Scheme contributions:

3.2.9 The Government had issued Orders vide GO Ms No.210 Finance (TFR) Dept. dated

15.11.2014, classifying the contributions towards Employee Health Scheme under the

minor head 118 below Major Head 8342. Later, it was changed to Minor Head 120 vide

GO Ms. No.5 dated 21.01.2015.

In three DTOs, we noticed that an amount of Rs.2,08,87,650/- pertaining to Employees

contributions and Rs.1,42,98,180/- relating to Government contribution booked under the

minor head 118 remained unadjusted to the correct minor head of account. Details are


Unauthorized operation of Sub Head/Group Sub Head:

3.2.10 All the Monthly Accounts of Treasuries are now being received through electronic

mode in the Office of the AG (A&E), AP & TS, Hyderabad. Data is being validated

before accepting and incorporating into the database of this Office. Any errors noticed

are brought to the notice of Treasuries for corrections. After rectification of such errors

pointed out by this Office, the data is being accepted. Despite repeated advice to all

Treasuries, the errors continue to persist.

In DTO West Godavari, we observed that there were 7 items of un-authorized Head of

Accounts in the month of August/September 2015 amounting to Rs.30,87,015/-. This

adversely affects the budgetary control mechanism and reflects wrong accounting

principles. Details are given in Annexure 3.2.11.


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Passing of bills in excess of budget provision and non-utilization of budgeted funds:

3.2.11 As per provisions of Budget Manual, the treasury control on budget is exercised in

the case of all items of expenditure except (i) Salaries (ii) Pensions and (iii) certain

specified items like ex gratia payments, Obsequies charges etc which are exempt from

treasury control. The budget provision is placed at the disposal of Chief Controlling

Officer (CCO) who further distributes the budget on quarterly basis among Sub

controlling Officers (SCO) who is usually a Dist. Level Officer. SCO further distributes

the budget among DDOs.

DTA captures the SCO wise budget in the system where as DTOs capture the DDO wise

budget based on the distribution statements submitted by the CCOs/SCOs.

(i) In two DTOs, we noticed that 17 DDOs had drawn funds beyond the budgetary

provisions. This resulted in excess drawal of funds to the tune of Rs.1,56,03,581/-.

(ii) In one DTO and one STO, 41 DDOs did not utilize the budget provisions which stood

at Rs.20,36,69,095/-. Details are shown in Annexures 3.2.12 and 3.2.13.

Recommendations:

Electronic migration of budgeted classification into DTA’s database may be

explored. Each financial year may be linked with classification master to prevent

selection of wrong classifications. Details of Government Orders may also be

captured in the classification master for the new classification opened subsequent

to the approval of regular budget.

A facility to download additions made to classification master may be provided to

Prl AG (A&E) on monthly basis for better synchronization.

Unused DDO codes may be identified and be made inoperative.

Parking of Funds in CINB Account:

3.2.12 The e-payments system was being implemented from 1-4-2014. Under this

system, The DDOs while submitting the bills in IMPAcT, has to furnish the details of the

payees from the `beneficiary details‟ table along with bank account number for transfer

of amounts to multiple beneficiaries electronically. The DDO further generates the TBR

number and submit the physical bills to the treasury. When pre audit is completed in

treasury, the Transaction ID numbers are generated. The bills are entered into the bank


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list and physical bills are sent to the Bank Branch for payments. The Bank credits the net

amount of each bill initially to CINB A/c. In turn, the Treasury Officer has to credit the

amounts to the individual beneficiaries by debiting CINB A/c. In case of wrong data

being fed in system such as wrong A/c numbers, incorrect IFSC Codes etc. the amounts

to be credited are reverted back to the CINB Account as failed transactions. After

rectifying the defects, the amount of failed transactions has to be reauthorized to the

correct beneficiaries with the same reference number. The Treasury Officer should verify

the credits with reference to the bank credit every day and take up reconciliation on daily

basis. This important check was ignored. After authorizing all e-cheques, the Treasury

Officer should check the amount debited from his account against the credit received

from the bank to ensure that all the cheques authorized are affected.

However, we noticed that in four DTOs and thirteen STOs, there were huge amount lying

idle in CINB account to the tune of Rs.17.40 Crores. This has adverse effect on ways and

means of Govt. Funds. Details are shown in Annexure 3.2.14.

Recommendations:

DTO may ensure the correctness of bank account details such as Account

number, IFSC code etc. before capturing them into the data base to prevent failed

transactions.

DTA may explore the possibilities of integrating IMPAcT package with the data

base of various bank branches for online validation of IFSC Code by the DDO in

the DDO Request Module. This check will ensure the correctness of IFSC Code

while making e-payment to the beneficiaries.

UTR number of failed transaction may also be captured in the system while

reprocessing to prevent multiple authorizations of single failed transaction.

Possibilities may be explored to categorize different transactions like salaries,

pensions, third parties payment, scholarships etc. for effective monitoring.

Non deduction of TDS on rent under section 194 I of income Tax Act, 1961:

3.2.13 As per the provision of Section 194 i of Income Tax Act, 1961, tax at source be

deducted @ 10.3% on the rent paid/payable during the year which exceeds Rs.1,80,000/-

per annum.


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In two STOs, we observed that 14 DDOs had paid rent amounting to Rs.10,63,271/- per

annum for which tax in excess of Rs.1,80,000/- per annum were not deducted at source.

The tax payable to the end of November 2015 worked out to Rs.1,09,517/-. Details are

given in Annexure 3.2.15.

Payment of inadmissible Special Compensatory Allowance to Contract Employees:

3.2.14 As per Govt.Memo.No.28832/487/A1/PC.I/2009 Dt.03.11.2009, contract

employees are not entitled for any other allowances except Pay+DA+HRA.

In DTO, Visakhapatnam, we noticed that in contrary to the above Memo, five Contract

employees were paid Special Compensatory Allowances per month. This has resulted in

excess payment of Rs.79,800/-. Details are shown in Annexure 3.2.16.

Fraudulent drawal of salaries at O/o Special Session Judge, Machilipatnam:

3.2.15 In DTO, Machilipatnam, we noticed that a staff of Special Session Judge,

Machilipatnam, viz. Sri BVS Sarma Lanka, Jr.Asst. had fraudulently drawn salaries of

the Special Session Judge and other employees by manipulating the online bill. He also

fabricated the cadre strength of employees for whom salaries were claimed. The modus

operandi operated by Sri. BVS Sarma Lanka was as follows:

The DDOs while submitting the physical bill to the treasury, should furnish the details of

beneficiaries along with their bank account numbers as an annexure to the bill for transfer

of amounts to multiple beneficiaries. After the pass order was endorsed on the bill by the

DDO, the Jr.Asst would manipulate the beneficiaries list in the online annexure by

including the name of Special Session Judge whose name was not included in the

physical bill. He also changed the employee pay particulars and linked his bank account

number to these employees without any alteration to the net amount of the bill. The STO

failed to scrutinize the cadre strength and reconciled the soft and hard copies and

irregularly passed the bills. The fraudulent drawal of salaries amounting to

Rs.51,68,670/- during the period April 2014 to October 2015 were credited to the Jr.Asst

and his wife Bank accounts. Detailed are shown in Annexures 3.2.17 to 3.2.19.


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Fraudulent drawal of Salaries under ‘Other Contractual Services’ in various

Primary Health Centres under STO Chintapalli:

3.2.16 In STO Chintapalli, there were huge expenditure under the head „2210-03-103-00-

04-300-000-NVN - Other Contractual Services‟ in various Primary Health Centers of

Medical Department. The suspicion of embezzlement of funds under 300 OCS was

reported by a complainant (Sri. V. Satyanarayana) during the first week of July 2014 to

the Government, marking a copy to the District Collector, Visakhapatnam. This issue was

also reported in the local press. The District Collector conducted separate investigation

on the embezzlement of funds. Audit had also examined the failures of internal control

mechanism and the findings were as follows:

There were 11 Medical units in various agency areas functioning under Sub Treasury,

Chintapalli. A comparative study was made to find out the extent of drawals under the

head „2210-03-103-00-04-300-000-NVN “Other Contractual Services” during the years

2012-13 and 2013-14. The resulting trends of expenditure are given below:

Table 3.1 Year wise drawals by Primary Health Centers towards cost of contractual

staff

(Rs. In Lakh)

Sl.

No. DDO

Total

Contract

Employees

Gross

exp in

2012-13

% when

compared

to 2014-

15

Gross exp

in 2013-

14

% when

compared

to 2014-

15

Gross

Exp. In

2014-15*

1 M.O. PHC Sapparla. 2 80.21 2307% 81.57 2348% 3.33

2 M. O. PHC. Korukonda. 3 92.59 1686% 73.71 1322% 5.18

3 M. O. P.H.C. Darakonda 5 93.45 1000% 88.35 940% 8.5

4 M.O.. PHC. Jerrela. 3 79.5 958% 29.82 297% 7.52

5 M. O. PHC Pedavalasa 6 86.64 734% 45.83 341% 10.39

6 M O PHC Tajangi 5 35.95 357% 45.64 481% 7.86

7 M. O. P.H.C.

Rajendrapalem 3 12.61 110% 48.35 707% 5.99

8 M O PHC

Lambasingi(Ctp) 4 11.67 84% 9.77 54% 6.33

9 M.O. P.H.C. G.K.Veedhi 2 6.14 74% 7.83 122% 3.53

10 M. O. P.H.C. Downuru 2 4.05 31% 7.66 148% 3.09

11 M. O. P.H.C. Lothugedda 6 6.1 -43% 15.29 43% 10.72

Total 41 508.91 453.82 72.44 Excess drawals when

compared to controlled figures 436.47 381.38

*When controls were effective

There were 41 contract employees working in 11 Medical Units. The probable

requirement of budget, as per latest rate of remuneration, for these 41 contractual

employees worked out to Rs. 7.76 lakh per month or Rs. 93.21 Lakh per year. As against

this, we noticed that an excess amount of Rs. 8.18Cr was drawn during the period from


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2011-12 to 2014-15 towards remuneration in the name of fictitious contractual

employees under ‘300 OCS’.

The chart below indicates dominant drawals of Rs 5.54 Crore under STO Chintapalli

jurisdiction compared to other STOs which was 43% of the total expenditure of

Visakhapatnam District booked under this head in the year 2012-13.

Further, the following four Medical Units under the jurisdiction of Sub Treasury

Chintapalli, had drawn undue remuneration amounting Rs. 0.86 Crore for contractual

employees who were not on rolls as shown below:

Table 3.2 Undue payment of remuneration to contractual employees under 300 OCS

for employees not on rolls.

(Rs. In Lakh)

Sl. No. DDO

Total

Contract

Employees

Gross exp

in 2012-13

% when

compared

to 2014-15

Gross exp

in 2013-14

% when

compared

to 2014-15

Gross

Exp in

2014-15*

1 M.O. Govt. Hospital

Chintapalli Nil 30.27 1403% 9.94 394% 2.01

2 M. O. M.M.Unit

Pedavalasa Nil 11.6 503% 20.4 961% 1.92

3 H.S. NMEP Sub Uint

Sileru Nil 0.71 -64% 0.76 -61% 1.95

4 M.O..MM Unit

R.V.Nagar Nil 2.63 - 3.99 - 0

Total 45.21 - 35.09 - 5.88

Grand Total 0.86 crore

The staffs of these Primary Health Centres, in connivance with the staff of Sub Treasury

Office, Chintapalli fraudulently presented fake bills and withdrew huge amounts under

“Other Contractual Services” The modus operandi adopted was as follows:


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i) As and when Budget Release Orders (BROs) were issued, the budget

released was fed in the system by the dealing accountant in the District Treasury Office

and the DDOs concerned were accordingly informed. The staffs of Primary Health

Centres in turn drew fake bills by using forged stamps and incorporating fake names and

account numbers of contract employees and presented the same to STO Chintapalli. The

fake bills were admitted and passed fraudulently by Sri. KP Appala Raju, in-charge STO

in total disregard of the Provisions laid down below note 3 under Art.47 of APAC Vol-I.

This situation was exploited whenever the regular STO was on leave. Out of total bills

amounting to Rs.5.49 Cr. drawn under 300 OCS for the financial year 2012-13, bills

amounting to Rs. 4.69 Cr were not routed through TBR and no entries were made in

budget watch Register. The bills were then sent to bank for crediting the amount into

their personal account. The Fraudulent amount worked out to Rs.3,57,54,624/-. Details

are shown in Annexure 3.2.20.

ii) The regular STO failed to obtain prior sanction from the Deputy Director

before proceeding on leave. This encouraged the accused to commit the fraud.

Recommendations:

The Treasury department may consider the following recommendations for improvisation

of system to deliver the intended benefits:

1. Strict implementation of password policy should be enforced. Deviations should

be viewed seriously by the responsible authorities. If possible the treasury

department may consider using “Biometric scanners for authentication” of

payment.

2. The SLO and Fly leaf audit register should also be computerized and cadre

strength of contractual employees should be exhibited separately. During

processing of bill, the system should check compliance of SLO and then make an

entry in the computerized fly leaf e-register. This will reduce the burden of

manual entry in SLO and Fly leaf register. The man power resources could be

better utilized in audit of bills and compilation of accounts with zero wanting

vouchers. Inclusion / Deletion of Employee name, IDs and Bank account number

should be vested with higher officers. They should be made responsible for any

change (i.e inclusion of unknown names) in the cadre strength not figuring in the

SLO register and approved list of employees.


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Section - III: Defects noticed in pensions

3.3 Review of pension payments in Treasuries revealed the following.

Excess payment of pensionary benefits:

3.3.1 We noticed excess payment of pension in 14 Sub-Treasuries under 5 Districts of

Andhra Pradesh amounting to Rs.19.96 lakh.

Excess payment of pension occurred due to the following reasons

Excess payment due to Inadmissible Dearness Relief (Rs.5.58 lakh), Medical

Allowance (Rs.0.08 lakh) and IR (Rs.0.34 lakh) - Annexure 3.3.1

Excess payment on Financial Assistance of Rs.1.32 lakh - Annexure 3.3.2

Excess payment due to Non-imposition of cut in Pension Rs.4.20 lakh -

Annexure 3.3.3

Excess payment of pension due to irregular calculation in RPS 2015 Rs.0.41

lakh - Annexure 3.3.4

Excess payment of Enhanced Family Pension due to non-observance of time

limit Rs.5.92 lakh - Annexure 3.3.5

Short/Non-recovery of commuted portion of pension Rs.0.75 lakh - Annexure

3.3.6

Excess payment due to early restoration of CVP Rs.0.19 lakh - Annexure

3.3.7

Excess payment due to non-recovery of Anticipatory Pension and Gratuity

(Rs.0.53 lakh) and Gratuity payment (Rs.0.64 lakh) - Annexure 3.3.8.

Other irregularities

Non-recovery of Medical Premium:

3.3.2 The Government of Andhra Pradesh vide G.O.Ms.No.210 Finance (TFR)

Department dated 15.11.2014 instructed all DDOs to recover the contribution towards

Medical Premium - Employees Health Scheme from salaries/pensions of

Employees/pensioners and deposit the amount along with Government contribution in

the Public Accounts under the head 8342 – Other Deposits; 120 – Misc Deposits; 11 -


- 25 -

Employees Health Scheme; 001 - Employees Contribution; 002 - Pensioners

Contribution; 003 - Government Contribution. However, while verifying the Pay Bank

Report, we found that in three STOs of Visakhapatnam District, Medical Premium was

not recovered from 35 pensioners. This affects the settlement of claims under Aarogyasri

Health Care Scheme. Details are shown in Annexure 3.3.9.

Non-payment of Medical Allowances to pensioners:

3.3.3 In G.O.Ms.No.100 Finance (Pen-I) Department dated 06-04-2010, Government had

sanctioned payment of Medical Allowance @ Rs.200/- per month to all pensioners.

However, we found that in two STOs of Visakhapatnam District, Medical Allowance

was not paid to 17 pensioners as given in Annexure 3.3.10. This resulted in short

payment of pension.

Non-deduction of Income Tax from the arrears of pension:

3.3.4 As per the provision under Section 192 of Income Tax Act, 1961, the Pension paying

authority is responsible for deduction of tax at source whenever such arrear amount

exceeds the taxable income applicable for the Assessment Year in which such payment is

made. Further, a minimum of 10% should be deducted from such arrears.

In STO Eluru, we noticed that in two family pension cases Income Tax was not deducted

at source at the time of payment of arrears though the amounts exceeded the taxable limit.

The minimum tax deductable worked out to Rs.1,18,936/- as shown in the Annexure

3.3.11.

Inordinate Delay in First Payment of Pension:

3.3.5 We noticed delay in making full and timely payment of pensions to pensioners in

the following situation: On receipt of the revised PPOs/Gratuity/CVP, DTO enters the

revised details in the IMPAcT package and sends to the STO from where the pensioner is

drawing the pension. However, this involves manual entry and there is every possibility

of delay and errors in data entry.

The APPO/STO is also responsible for all pension payments under its jurisdiction. As per

Citizen‟s Charter, the time stipulated for making first payment of pension is within 5 days

after receiving the Pension Payment Orders from concerned DTO.


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In 6 STOs, we noticed that there were 21 cases where first payment of pension was not

processed within the prescribed time period of 5 days. Delay in pension payment ranged

from 12 days to 240 days. This caused hardship to pensioners. Details are shown in

Annexure 3.3.12.

Non-returning of PPOs for cancellation:

3.3.6 After the death of the service / family pensioner, the original both halves of PPOs has

to be returned to Pension Authorizing Authority for cancellation. In STO Chintalapudi, we

noticed that there are 17 family pension cases where pension payment had ceased to be

payable after the death of pensioner/family beneficiaries. However, the same was not sent

to the Pension Authorizing Authorities for cancellation. Retention of PPOs in Treasury

poses huge risk of the PPOs being misused. The details of such PPOs are furnished in

Annexure 3.3.13.

Fraudulent drawal of pension at STO Visakhapatnam:

3.3.7 In STO Visakhapatnam, we noticed that a staff of Sub Treasury Office,

Visakhapatnam viz. Sri. K Appala Raju, Sr. Acct had fraudulently drawn pension

amounting to Rs.7.10 lakh from May 2012 to March 2014 in the name of Dr. M

Ambedkar, holder of PPO No.22-SGC-15007 and Rs.3,50,445/- from the account of Late

Smt. A. Lakshmi Bai, PPO No.22-SGC-012202/SP. The modus operandi adopted was as

follows:

i. Dr. M Ambedkar, holder of PPO No.22-SGC-15007 was drawing his pension

from STO Visakhapatnam. Based on his request, the PPO was transferred to DTO

Srikakulam on 26.06.2008. The Sr. Accountant in STO Visakhapatnam impersonated the

person by selecting a beggar who posed as “Dr. M. Ambedkar” using his influence and

opened a saving account A/C no. 018510100044454 at Andhra bank Akkyapalem. He

manipulated the pension data of the transferred PPO and linked the forged account

number for pension payment. The pension amounts were credited to the Savings Account

of ghost pensioner Dr. M Ambedkar which was utilized by the Sr. Accountant.

ii. In another case, Smt. A. Lakshmi Bai was authorized service pension vide PPO

No.22-SGC-012202/SP. The pensioner expired on 19.09.2011. However, her pensions

continued to be credited to her Savings Account till September 2013. The Sr. Accountant


- 27 -

convinced Sri. Ch. Santha Kumar, representative of the deceased pensioner, to hand over

the ATM card and PIN No of the deceased pensioner on the pretext of stopping/closing

the pension payment. Every year the Sr. Accountant submitted faked Life Certificate of

the pensioner. The pensions credited beyond the death of the pensioner were illegally

withdrawn using the deceased pensioner‟s ATM Card by the Sr. Accountant. The case is

still under investigation.

Recommendations:

DTA may consider tightening the internal controls right from password

policy to authorizing controls. A provision may be made in the system for

exhibiting the photo of the pensioners in the system, which will help in

verification of credentials of the pensioner by the superior authority to

identify fictitious pensioners.

All the treasury officers may be instructed to follow established procedural

controls, particularly reconciliation of PPOs after generation of every pay

bank report.

Section - IV: Defects noticed in Class IV GPF

3.4 Review of Class IV GPF accounts maintained in Treasuries revealed the following

deficiencies:

Excess payment of GPF due to non-accountal of debit:

3.4.1 As per Codal provisions, the treasury officer should check the entire history of the

GPF account right from the commencement of the subscriptions in general, before

authorizing the final payments. A detailed check has to be done during last five years of

subscriptions to ensure that Debits / credit lying in suspense during the period of

subscriptions to the fund are adjusted to the subscriber‟s accounts. Further, consequent on

retirement of the subscriber the entire amount standing at the credit of the subscriber is

paid along with interest.

In two DTOs, we noticed that there were 8 cases where missing debits and interest

thereon were not accounted for in the subscriber‟s account at the time of Final

Withdrawal. This had resulted in excess payment of GPF final payment amounting to

Rs.2,38,600/- (excluding interest). Details are shown in Annexures 3.4.1.


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Misclassification of Class IV GPF Debits under regular GPF:

3.4.2 In two DTOs, we noticed that 15 items of debits amounting to Rs.8,72,100/-

pertaining to Class IV GPF were misclassified under SH-01 Regular GPF. Non posting of

these debits in the subscriber‟s accounts inflates the GPF balances and the risk of excess

withdrawal cannot be ruled out. Details are shown in Annexure 3.4.3 and 3.4.4.

Recommendations:

Monthly data of GPF particulars (employees ID, Name of the Employee,

Transaction month, Voucher No, DDO Code, Subscription/Withdrawal,

Classification Amount etc) may be shared among all stake holders of the fund

manager for cross checking.

Capture of sanction Order details in respect of withdrawals from GPF may also

be automated and link with payment voucher.

Minus balance in GPF accounts:

3.4.3 As per GPF Rules, GPF account should have positive balance or nil balance and in

no case withdrawals such as Temporary Advance and/or Part Final Withdrawal should

exceed the available balance to the credit of the subscriber.

In four DTOs, we noticed that there were 43 cases of minus balance amounting to

Rs.13,99,645/- in GPF accounts as on 31st March 2015. This was due to non posting of

missing debits which resulted in excess withdrawal of TA/PFW. Details are shown in

Annexure 3.4.5.

Non-accountal of debit in GPF Account:

3.4.4 In two DTOs, we observed that Temporary Advances amounting to Rs.92,000/-

were sanctioned to two subscribers and the monthly installments were being recovered.

However, the amounts of Temporary Advance sanctioned were not posted to the

individual account thereby inflating the GPF balances in the accounts of the subscribers.

Details are given in Annexure 3.4.6.


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Incorrect calculations of average balance under Social Security cum Booster

Scheme:

3.4.5 On the death of the subscriber, while authorizing the Final Payment, the legal heirs

of the deceased subscriber are entitled to the benefit under Social Security cum Booster

Scheme. This benefit is admissible only if the balance in GPF account had not fallen less

than the prescribed limits during the last 36 months prior to the date of death of the

subscriber. The additional amount payable under Booster Scheme shall not exceed

Rs.20,000/-.

Due to incorrect calculations under Social Security cum Booster Scheme, we noticed in

two cases that an amount of Rs.26,224/- was paid in excess to the nominees/legal heirs of

the deceased subscribers. Details are given in Annexure 3.4.8.

Class IV GPF balances not transferred to AG on promotion:

3.4.6 When a Class IV official is promoted to Class III cadre, a proposal for allotment of

new Regular GPF Account number should be submitted by the DDO concerned. On

receipt of the new Account Number from Accountant General, the DTO authorizes the

accumulated balance standing to the credit of the subscriber in favor of DDO concerned.

The DDO draws an adjustment bill for the amount. After passing the bill by STO/DTO,

the relevant schedule is transmitted to AG office along with monthly account for

affecting the transfer of Class IV GPF to Regular GPF account.

In four DTOs we found that there were 112 cases of Class IV employees promoted to

Class III but their GPF accounts are still being continued in Class IV GPF. Details are


Poor Service Delivery:

3.4.7 On retirement of the subscriber due to superannuation/death/medical invalidation

etc., the amounts standing to the credit of his GPF Account should be finalized and paid

to him/beneficiary within a period of 15 days from the date of receipt of FW application.

In DTO Srikakulam, we noticed that in 4 cases there was inordinate delay in finalization

of FW cases. Delay in authorization of the cases ranged from 45 days to 353 days. Details

are given in Annexure 3.4.10.


- 30 -

Section – V: Internal Control Mechanism and System issues:

3.5.1 Treasuries have become increasingly dependent on Computerized Information

System to carry out business operations, service delivery and to process, report and

maintain essential information. As a result, the confidentiality, integrity, availability and

reliability of these computerized data/information are a major concern to the

management.

The records relating to treasury transactions in IMPAcT package was test checked to

evaluate the efficiency and effectiveness of the system in achieving the targeted objective

and to assess the adequacy of good practices of Information Technology governance

along with the controls build to ensure data integrity, security of data and other IT assets.

Assessment of the Internal Control System:

3.5.2 Internal control is defined as a process affected by an entity's management and

other personnel, designed to provide reasonable assurance regarding the achievement of

objectives in the following categories:

Effectiveness and efficiency of operations;

Reliability of financial reporting; and

Compliance with laws and regulations.

It plays an important role in preventing and detecting fraud and protecting the

organization's resources.

The following table gives overview of organizational goals / objectives and control

procedures based on understanding of the Treasuries and Accounts Department and

international best practices.


- 31 -

Table 3.3: Organizational Objectives and Control Procedures DTO’s Objectives

Preventive Control Detective Control Operational Objectives:

DTO’s Objectives Preventive Control Detective Control

Operational Objectives:

a) To carry out treasury

operations (receiving and

making payments on behalf

of government) in an

economical, efficient and

effective manner

b) To carry out certain

payments (MH 2054, 2071)

where DTO himself is the

DDO, in a regular and

efficient manner

c) To render quality service to

its clients

d) To adopt national

/international best practices in

treasury management

Compliance objectives

e) To comply with applicable

laws/regulations (IT Act,

VAT Act, statutory codes

and manuals) in its

operations

Reporting objectives

f) To render monthly account

to AG timely and

accurately

g) To render various statutory

and MIS reports and returns

to higher authorities

Availability of updated

operational manuals.

Documentation in files,

registers, working papers

enabling accountability &

transparency

System of Diary & Dispatch

Separation of duties (preparer

of bill, checker of bill, cashier,

cheque authorizing officer)

Provision of different registers

to facilitate operations and to

watch compliance to

orders/instructions

Maintenance of Guard file,

calendar of Return (COR)

Supervision;

Monitoring and Feedback to

field staff

Annual physical verification of

records

Reconciliation of figures

Top management reviews at the

level of DTA

Checklists for key processes

(passing DDO‟s bills, making

first pension payments, revision

in monthly pensions)

System of Assurance memo /

certificates by DDOs / dealing

assistant

Inspection by higher

authorities, Internal

Audit, AG

Management review

by experts,

Rendition of reports &

returns to higher

authorities which may

be inter alia designed

to watch compliance

of orders by

subordinate offices.

Suggestion scheme

Effective grievance

settlement system

Open environment

enabling expression of

grievances,

complaints

Establishment of

performance

indicators


- 32 -

We tried to assess the state of internal control system of the District Treasuries through

review of codes, manuals, GOs, walk through and review of transactions.

We noticed the following deficiencies in specified areas of operation.

Deficiencies in IMPAcT:

3.5.3 Evolving suitable mechanism for Internal Audit of Systems:

The defects noticed in various modules of IMPAcT package in respect of Minus Balance

in PD Accounts including NPS, Drawal of Budget over and above the provisions,

Misclassifications, AC/DC Bills etc requires immediate corrections in the software to

avoid repeated errors in various reports generated by the system.

3.5.4 Linking of AC Bills and DC Bills

We observed that treasuries were maintaining the AC/DC Bill register manually and there

exist discrepancies between entries recorded in the manual register and details available

in the system. In order to prevent the discrepancies, we suggested that the AC/DC Bill

Register may be generated through system directly for synchronization of data and for

effective watching of pendency of DC Bills. A dead line may be fixed to transfer all

outstanding manual balances to IT system.

Deficiencies in CINB System:

3.5.5 We observed in CINB account that a Modules for re-uploading of failed transaction

is provided to all Treasury Officers. In the said screen, the transaction for which bank

provides response as “failure” will only be displayed for re-upload. It is based on Token

number and Trans ID. It was observed that banks are not providing Unique Transaction

Reference numbers (UTR) in their data base being provided electronically. Absence of

this vital information has led to difficulties in reconciliation by the treasury officials. If

UTR number is also obtained from banks, linking of payments can be done

electronically. Keeping the advantages in obtaining the UTR numbers in view, it is

suggested the DTA to take the matter with Banks rigorously and ensure that the

information is obtained at the earliest.


- 33 -

DTO’s inspection of Sub – Treasuries:

3.5.6 The work of the sub-treasuries is inspected by the District Treasury Officer once in

a calendar year under SR12 of TR5 of the Treasury Code Vol I. The inspection of the

District Treasury Officer should be mainly on the technical side. He is also supposed to

examine the points on the administrative side and offer his remarks as to the working

condition of the sub-treasuries.

We noticed that during DTOs inspections, the STOs were required to answer several

questions in the prescribed questionnaire. We found that several questions contained in

the questionnaire had lost its relevance post computerization. The Inspection carried out

was therefore routine and ineffective.

Recommendations:

DTA may kindly consider on merit the following suggestions:

The DTA should come out with a comprehensive plan and evolve suitable

methodology for inspection of computerized treasuries.

The Department should adopt a personnel management policy to train the

personnel in treasuries in project and data management as well as in accounting

system.

Control on certain non-budgeted Head of Accounts to prevent excess drawal.

3.5.7 There is a well-defined control mechanism in IMPAcT package to check the

expenditure against the budget provision for each DDO under relevant Head of Account.

The system will not allow passing of the bills if budget is not available under the relevant

Head of Account. Though systemic control is available budgeted heads, it is suggested

that similar control may be incorporated for certain non-budgeted expenditure like

Surrender Leave Bills, LTC Bills, GPF withdrawals etc to prevent excess/ fraudulent

drawals. Since the employee details along with pay particulars are available in HRMS

package, controls can be placed for the above mentioned items. For example, the total

amount of surrendered leave (even if drawn in multiple spells) can be restricted to

maximum of the average total salary drawn by the DDO during the previous financial

year.


- 34 -

ANNUAL REVIEW REPORT ON WORKING OF

PAY AND ACCOUNTS OFFICE (AP), HYDERABAD

Introduction:

The PAO (AP), Hyderabad has been functioning from 02/06/2014. The current review

covers the period of 2015-16. The remarks/review included in this report is illustrative

and has been communicated to PAO (AP), Hyderabad for necessary action.

Replies not received for outstanding audit Objections:

4.1 A list of outstanding major audit objections for which replies were not furnished to

the audit as on 31.03.2016 is shown in Annexure-4.1. PAO is requested to pursue with

the respective departments/DDOs and ensure that replies are furnished to all outstanding

audit objections for early settlement.

Excess payment towards VAT:

4.2 In six cases, excess payment of Rs.2,76,630/- on VAT was noticed during purchase of

various Goods as detailed in Annexure 4.2

Short/Non-recovery of IT:

4.3 As per provisions of Income Tax Act 1961, IT has to be deducted at source while

making payments towards rent, professional charges, contracts etc. It was however

noticed in 5 cases that IT has not been effected to an extent of Rs.37,867/- as detailed in

Annexure 4.3

Excess/inadmissible payments of TA/LTC/Surrender leave:

4.4 It was noticed that in 3 cases excess amount of Rs.28,753/- was paid towards

TA/LTC/Surrender leave as detailed in Annexure 4.4.

PART-IV


- 35 -

Excess payment of hire charges on vehicles:

4.5 It was noticed that in one case excess payment of hire charges on vehicles amounting

to Rs.11,313/- as detailed in Annexure 4.5.

Inadmissible payment of POL charges:

4.6 In one case inadmissible payment of Rs.9810.50 on POL charges was noticed as

detailed in Annexure 4.6.

Excess payment on purchase of spare parts/cell phone bill charges:

4.7 It was noticed that in 2 cases excess amount was paid to an extent of Rs.6,876/-

towards purchase of spare parts/cell phone bill. Details are shown in Annexure 4.7

Excess payment towards Service Tax:

4.8 It was noticed that in one case an amount of Rs.6,190/- was paid in excess towards

Service Tax as detailed in Annexure 4.8.

Excess payment due to variation in rates:

4.9 It was noticed that in one case an amount of Rs.6,395/- was paid in excess due to

variation in rates for supply of A4 size paper as detailed in Annexure 4.9.

Want of Documents/Details/Orders:

4.10 We observed that documents/information/orders were not enclosed (wanting) in 73

cases. Details are in Annexure 4.10.

Classification of funds under minor head 800:

4.11 We noticed in three cases that funds were wrongly classified under the minor head

800 for the major heads given in Annexure 4.11.

Deputy Accountant General (W & F)


- 36 -

Annexures


- 37 -

Annexure 1.1

List of DTOs/ATOs/STOs in Andhra Pradesh

Srikakulam District Vizianagaram District

1 DTO, Srikakulam 1 DTO, Vizianagaram

2 STO, Narasannapeta 2 STO, Bobbili

3 STO, Palakonda 3 STO, Gajapathinagaram

4 STO, Palasa 4 STO, Parvathipuram

5 STO, Ponduru 5 STO, Salur

6 STO, Rajam 6 STO, Srungavarapukota

7 STO, Sompeta 7 STO, Bhogapuram

8 STO, Tekkali 8 STO, Cheepurupalli

9 STO, Amudalavalasa 9 STO, Kothavalasa

10 STO, Itchapuram 10 STO, Kurupam

11 STO, Kotabommali 11 STO, Nellimarla

12 STO, Hiramandalam at Kothur 12 STO, Badangi at Therlam

13 STO, Pathapatnam 13 STO, Vizianagaram

14 STO, Srikakulam East Godavari District

Visakhapatnam District 1 DTO, East Godavari at Kakinada

1 DTO, Visakhapatnam 2 STO, Alamuru

2 STO, Anakapallli (E) 3 STO, Amalapuram

3 STO, Bheemunipatnam 4 STO, Kakinada

4 STO, Chodavaram 5 STO, Kothapeta

5 STO, Elamanchili 6 STO, Peddapuram

6 STO, Narsipatnam 7 STO, Rajahmundry

7 STO, Paderu 8 STO, R.C.Puram

8 STO, Visakhapatnam 9 STO, Rampachodavaram

9 STO, Anakapalli(W) 10 STO, Rayavaram

10 STO, Araku 11 STO, Razole

11 STO, Chintapalli 12 STO, Addateegala

12 STO, Kota Uratla 13 STO, Mummidivaram

13 STO, Madugula 14 STO, Pithapuram

14 STO, Nakkapalli at Payakaraopeta 15 STO, Prathipadu

West Godavari District 16 STO, Tuni

1 DTO, W.G. at Eluru 17 STO, Jaggampeta

2 STO, Bhimavaram 18 STO, Korukonda

3 STO, Chintalapudi Prakasam District

4 STO, Gopalapuram 1 ATO, Kandukuru

5 STO, Kovvur 2 ATO, Markapur

6 STO, Narasapuram 3 STO, Addanki

7 STO, Nidadavole 4 STO, Ongole

8 STO, Palakol 5 STO, Martur

9 STO, Polavaram 6 STO, Yerragondlapalem


- 38 -

10 STO, Tadepalligudem 7 STO, Podili

11 STO, Tanuku 8 STO, Kanigiri

12 STO, Akiveedu 9 STO, Giddaluru

13 STO, Bhimadole 10 STO, Darsi

14 STO, Eluru 11 STO, Cumbum

15 STO, Penugonda 12 STO, Chirala

Krishna District 13 DTO, Prakasam at Ongole

1 DTO, Vijayawada (W) Nellore District

2 ATO, Vijawada (E) 1 ATO, Gudur

3 ATO, Nuzvidu 2 ATO, Kavali

4 ATO, Gudivada 3 STO, Nellore

5 STO, Vuyyuru 4 STO, Atmakur

6 STO, Gannavaram 5 STO, Kovvur

7 STO, Avanigadda 6 STO, Udayagiri

8 STO, Jaggaiahpeta 7 STO, Sullurupet

9 STO, Kaikaluru 8 STO, Butchireddipalem

10 STO, Nandigama 9 STO, Venkatagiri

11 STO, Thiruvuru 10 STO, Vinjamur

12 STO, Machilipatnam 11 STO, Podalakr

13 STO, Vissannapet 12 STO, Naidupet

14 STO, Mylavaram 13 STO, Rapur

15 STO, Pamaru 14 STO, Indukurpet

16 STO, Movva 15 STO, Vakadu

17 STO, Bantumilli 16 DTO, Nellore

18 STO, Kanchikacherla Kurnool District

19 DTO, Krishna @ Machilipatnam 1 ATO, Adoni

Guntur District 2 ATO, Nandyal

1 ATO, Narasaraopeta 3 STO, Allagadda

2 ATO, Tenali 4 STO, Alur

3 STO, Guntur 5 STO, Atmakur

4 STO, Gurazala 6 STO, Banaganapalli

5 STO, Vinukonda 7 STO, Dhone

6 STO, Sattenapalli 8 STO, Gudur

7 STO, Repalli 9 STO, Koikuntla

8 STO, Ponnuru 10 STO, Kurnool

9 STO, Mangalagiri 11 STO, Nandikotkur

10 STO, Mancherla 12 STO, Pattikonda

11 STO, Bapatla 13 STO, Yemmiganur

12 STO, Chilakaluripeta 14 STO, Srisailam

13 STO, Duggirala 15 DTO, Kurnool

14 STO, Nagaram Kadapa District

15 STO, Pedakurapadu 1 ATO, Jammalamadugu

16 STO, Piduguralla 2 ATO, Rajampeta

17 STO, Rajupalem 3 STO, Budvel


- 39 -

18 DTO, Guntur 4 STO, Kadapa

Ananthapur District 5 STO, Kamalapuram

1 ATO, Dharmavaram 6 STO, Lakkireddipalli

2 ATO, Penukonda 7 STO, Muddanur

3 STO, Ananathapur 8 STO, Proddatur

4 STO, Gooty 9 STO, Pulivendla

5 STO, Guntakal 10 STO, Railway Kodur

6 STO, Hindupur 11 STO, Rayachoti

7 STO, Kadiri 12 STO, Sidhavatham

8 STO, Kalyandurg 13 DTO, Kadapa

9 STO, Kambadur Chittoor District

10 STO, Kanekal 6 STO, Kuppam

11 STO, Kothacheruvu 7 STO, Nagari

12 STO, Madakasira 8 STO, Pakala

13 STO, Rayadurg 9 STO, Piler

14 STO, Singanamala 10 STO, Punganur

15 STO, Tadpatri 11 STO, Satyaveedu

16 STO, Uravakonda 12 STO, Srikalahasti

17 DTO, Ananthapur 13 STO, Thamballapalli

Chittoor District 14 STO, Tottambedu

1 DTO, Tirupati 15 STO, Vayalpadu

2 ATO, Madanapalli 16 STO, Palamaneru

3 STO, Chittoor 17 STO, Puttur

4 STO, Bangarupalem 18 DTO, Chittoor

5 STO, Chandragiri

Annexure 1.2

Statement showing district wise break up of ATOS/STOS

Sl.No. Name of the District

Treasury

Number of Divisional

Assistant Treasuries

Number of Sub

Treasuries

TOTAL

1. Srikakulam 2 11 13

2. Vizianagaram 1 11 12

3. Visakhapatnam 2 11 13

4. East Godavari 3+1 DTO 13 17

5. West Godavari 2 12 14

6. Krishna 3+1 DTO 14 18

7. Guntur 2 15 17

8. Prakasam 2 10 12

9. Nellore 2 13 15

10. Kurnool 2 12 14

11. Kadapa 2 10 12

12. Anantapur 2 14 16

13. Chitoor 1+1 DTO 15 17

Total 26+3 161 190


- 40 -

Annexure 2.1

Delay in receipt of Monthly Accounts/LOP Vouchers from Treasuries

Sl.No Name of the

Treasury

Due

date

Month wise delay in submission of Monthly Accounts by the Treasuries

during the year 2015-16

Apr

15

May

15

Jun

15

Jul

15

Aug

15

Sep

15

Oct

15

Nov

15

Dec

15

Jan

16

Feb

16

Mar

16

No.of times

delay during

the year

1 Srikakulam 18th - - - 6 - 1 - - 3 4 - - 4

2 Visakhapatnam 18th - - - 2 3 2 1 - 2 - - - 5

3 East Godavari 18th - - - 1 - - - - - - - - 1

4 West Godavari 18th - - - - 3 - - - - 3 2

5 Krishna 16th 2 2 - 3 5 3 2 - 3 1 - 2 9

6 Guntur 16th 2 1 - 6 5 3 4 - 6 3 - 5 9

7 Prakasam 16th - - - 1 2 - - - - - - 2 3

8 Nellore 16th 2 - 4 4 - - 7 1 - 2 - 5 7

9 Kurnool 18th - - 3 3 - - - - - - - 3 3

10 Anantapur 17th 1 - - 2 - - 1 - - 5 - 5 5

11 Chittoor 17th 1 - 4 4 - - - - 1 - - 5 5

12 Kadapa 17th 1 5 - 4 - 2 - - - - - 2 5

13 Vizianagaram 18th - - 4 1 - - - - - - - 1 3

14 A.P.Hqrs Try 13th - 3 - 6 8 3 4 1 - 4 1 5 9

Total Delay (In days) 9 11 15 43 26 14 19 2 15 19 1 38

Annexure 2.2

Details of wanting vouchers to the end of March 2016

Sl.No District No. of items Amount (Rs)

1 Srikakulam 2,067 40,93,60,515

2 Visakhapatnam 6,625 365,61,47,065

3 East Godavari 2,531 50,72,08,191

4 West Godavaaari 2,129 238,20,38,523

5 Krishna 3,968 131,19,14,579

6 Guntur 4,387 570,06,66,799

7 Prakasam 1,983 30,06,89,751

8 Nellore 6,204 103,20,52,520

9 Kurnool 5,165 305,70,87,478

10 Ananthapur 3,547 200,70,06,451

11 Chittoor 8,512 356,46,58,019

12 Kadapa 785 20,45,07,177

13 Vizianagaram 1,198 49,22,40,869

Total 49,101 2462,55,77,937


- 41 -

Annexure 2.3

Details of Wanting DC Bills to the end of March 2016

Sl.No District No. of items Amount (Rs)

1 Srikakulam 90 3,56,39,665

2 Vizianagaram 51 2,62,81,846

3 Visakhapatnam 68 106,57,75,145

4 East Godavari 10 16,51,570

5 West Godavari 69 6,22,76,301

6 Krishna 34 7,72,84,471

7 Guntur 127 10,50,86,082

8 Prakasam 46 1,71,29,051

9 Nellore 101 132,77,51,166

10 Kurnool 108 23,51,42,319

11 Ananthapur 41 31,1,01,289

12 Chittoor 193 15,56,47,683

13 Kadapa 112 3,17,49,703

Total 1,050 317,25,16,291

Annexure 2.4.1

Adverse Balance under Deposit Accounts in 2015-16

Sl

No

Head of

Account

Opening Balance

(Rs) Recipt (Rs) Payment (Rs)

Closing Balance

(Rs)

1. 8342-Other

Deposits -78,14,18,892.61 750349465.02 28,07,39,876.42 -311809304.01

2. 8443-Civil

Deposits -335,76,23,142.69 1395001087.50 14,39,90,903.00 -2106612958.19

3. 8448-Deposit

of local funds -346,87,39,350.08 103162098.00 83,73,19,927.51 -4202897179.59

4. 8449-Other

Deposits -423,64,85,603.33 3491522030.84 13,48,23,651.21 -879787223.70

5. 8550- Civil

Advance -156,42,241.08 0 0 -15642241.08

TOTAL -1185,99,09,229.79 574,00,34,681.36 139,68,74,358.14 -751,67,48,906.57

Annexure 2.4.2

Variation between SA-112 and Plus and Minus Figures

Month Head of Account District SA-112 Figure Plus & Minus Memo Figure

Receipts(Rs) Payments(Rs) Receipts (Rs) Payments (Rs)

7/2016 8338-104-01-000 Nellore 6,65,70,399 5,71,92,500 6,65,70,399 5,71,92,850

7/2016 8448-110-47-000 Kadapa 1,65,00,000 NIL 16,50,400 NIL

7/2016 8443-116-01 Eluru (-)6,09,658 NIL (-)6,81,108 NIL


- 42 -

Annexure 2.5.1

Misclassification of Motor Car Advance under Motor Cycle Advance

Sl.No Dist Month/Year Vr.No Amount(Rs)

1 Visakhapatnam 2/2016 64244 4,400

3/2016 70026 4,400

2 Kadapa (Irr) 2/2016 10 5,000

3/2016 313 5,000

3 Krishna 2/2016 35920 3,300

3/2016 40767 3,300

4 Chittoor 3/2016 35211 2,500

5 Ananthapur 2/2016 48807 4,050

3/2016 53804 4,050

6 PAO.AP.Hyd

2/2016 37 4,500

2/2016 45 9,000

2/2016 1 1,550

2/2016 11 4,500

2/2016 4 3,000

2/2016 1 7,500

2/2016 9 5,000

2/2016 1 4,000

2/2016 9 7,500

2/2016 1 4,364

3/2016 30 4,500

3/2016 2 4,500

3/2016 49 9,000

3/2016 21 1,550

3/2016 4 3,000

3/2016 1 7,500

3/2016 57 5,000

3/2016 2 4,000

3/2016 72 7,500

3/2016 21 4,364

Total 1,37,828

Annexure 2.5.2

Misclassification of Motor Cycle Advance under Motor Car Advance

Sl.No Dist Month/Year Vr.No Amount (Rs)

1 Chittoor 2/2016 76781 750

3/2016 82758 750

2 Krishna

2/2016 46660 1,500

2/2016 5656 500

2/2016 5683 750

3/2016 7015 750

3/2016 47518 1,500

3/2016 46989 500

3 Ananthapur

2/2016 57177 1,000

2/2016 57843 721

2/2016 49073 750

3/2016 53741 750

3/2016 64733 1,000

3/2016 61040 721

4 Nellore 2/2016 11464 750

5 AP Head Quarters

Treasury

2/2016 36039 800

3/2016 40118 800

3/2016 41317 13,500

Total 27,792


- 43 -

Annexure 2.5.3

Want of recovery particulars

Annexure 2.6.1

Details of overpayment cases as on 31-03-2015

Sl.No DTO Trans.ID &

Month

Amount

(Rs) Remarks

1 Ananthapur

2329 of 4/2016 26,000 Want of AM particulars

2323 of 4/2016 (-)16,323 -do-

2326 of 4/2016 (-)1,998 -do-

2 Visakhapatnam 1093 of 5/2016 12,000 Want of schedules

2160 of 5/2016 1,060 -do-

3 Chittoor 5668 of 6/2016 96,492 Want of RG recovery particulars

Sl

No GPF A/c No

Name of the

Subscriber

Date of

Retire

ment

Over

paid

Amount

(Rs)

Name of the DDO Latest Action taken

1 57686/GA

G. Bhaskara

Rao

30.06.07 47,341 DTO, Visakha-

patnam

Addressed DTO vide F14/III/14-

15/1568 dt. 28.8.2014 to recover

from Dearness Relief of pensioner.

Latest reminder issued vide F103/

III/2015-16/1154 dt.10/03/2016.

Also sent E-mail on 09/06/2016.

2 15452/Agri H.V.Krishnama

Raju 30.06.15 9,745

Dy.Dir of Fisheries,

Yetmoga

jagannayakpur,

Kakinada

East Godavari

Dept addressed for recovery vide

341 dt.16/6/15. Reminder issued

vide Lr.No. F104/2015-16/1303-

05. dt.23/12/2015.

3 22053/PH Ch.Gopaiah 30.06.07 9,234

EE,NSJOO & M,

Macharla,

Guntur.

Addressed DDO vide f107/II/2015-

16/968 dt.15.3.2016. Also

addressed higher authority on

14/06/2016.

4 16002/Medl M.V.Subba Rao 30.06.96 36,851

MO,PHC,

Parchuru

Prakasam dist

DTA addressed for recovery from

pensionary benefits vide

LrNo.Fds108/III /1311

dt.16/3/2016.

5 20065/PH K.Krishna

Reddy 27.05.03 30,841

Dist Coordinator

Hospital, APVVP,

Ongole

Pension group intimated for

recovery from pensionary benefits

vide Fds108/TR No.116

Dt.16/3/2016. Reminder sent on

8/6/2016

6 3494/PR G Ramanujam - 43,276 Dist Panchayat

Officer, Chittoor

Reminder for recovery issued vides

fds 109 /II/2015-16/460 dt. 06-10-

2015. Reminded again on

11/01/2016.

Total 1,77,288


- 44 -

Annexure 2.6.2

Amounts paid on Authorizations after validity period

Sl.No. Name of Treasury GPF A/c No. Authorization

Date Payment Date Amount (Rs)

1 Ananthapur 61715/POL 24/7/2015 11/3/2016 1,122

2 Ananthapur 78490/EDN 17/7/2015 25/1/2016 91,605

3 Ananthapur 60750/EDN 12/1/2015 8/3/2016 8,142

4 Ananthapur 39797/GA 30/3/2015 10/11/2015 4,241

5 Ananthapur 2531/LAB 30/3/2015 30/11/2015 1,986

6 Chittoor 47688/GA 13/4/2015 26/10/2015 10,622

7 Chittoor 43196/GA 13/4/2015 21/10/2015 9,043

8 Chittoor 56481/GA 10/4/2015 21/10/2015 8,086

9 Chittoor 46825/GA 10/4/2015 21/10/2015 8,000

10 Chittoor 32628/MEDL 23/3/2015 12/1/2016 20,674

11 Chittoor 15477/PR 31/3/2015 21/10/2015 22,156

12 Chittoor 45107/MEDL 30/3/2015 13/1/2016 13,372

13 Chittoor 76496/PWWC 19/9/2014 22/3/2016 1,819

14 Chittoor 22507/MEDL 31/3/2015 12/1/2016 6,551

15 Chittoor 28471/MEDL 31/3/2015 13/1/2016 14,910

16 East Godavari 4424/WEL 28/8/2015 2/3/2016 1,70,824

17 East Godavari 8518/PR 21/5/2015 26/11/2015 2,41,475

18 East Godavari 9919/JUDL 10/7/2015 31/3/2016 4,36,710

19 East Godavari 7241/WEL 5/9/2014 10/7/2015 7,500

20 East Godavari 23485/WEL 1/4/2015 24/11/2015 2,87,504

21 Guntur 83268/POL 29/5/2015 7/12/2015 800

22 Guntur 123634/POL 24/5/2015 27/10/2015 9,379

23 Guntur 10674/CVD 27/3/2015 28/9/2015 2,836

24 Guntur 24909/PR 21/11/2014 6/11/2015 1,03,227

25 Guntur 23269/PR 3/12/2014 19/1/2015 78,190

26 Guntur 81832/POL 3/12/2014 9/9/2015 67,592

27 Kadapa 60025/EDN 20/7/2015 25/1/2015 15,000

28 Kadapa 110968/POL 11/6/2015 28/12/2015 5,403

29 Krishna 32782/PW 9/7/2015 12/1/2016 3,191

30 Krishna 32782/PW 6/7/2015 12/1/2016 76,340

31 Krishna 22175/PR 19/5/2015 23/11/2015 1,602

32 Kurnool 152670/POL 17/4/2015 30/1/2016 2,93,421

33 Kurnool 14630/AGRI 22/6/2015 20/1/2016 3,95,795

34 Kurnool 1154/FPC 22/7/2015 25/1/2016 3,454

35 Nellore 138626/POL 25/8/2015 26/2/2016 2,99,020

36 Nellore 48961/GA 21/8/2015 29/2/2016 7,163

37 Nellore 60193/EDN 13/3/2015 23/10/2015 2,912

38 Prakasam 82583/POL 5/5/2015 23/11/2015 3,315

39 Prakasam 69850/EDN 26/9/2014 16/11/2015 3,823

40 Prakasam 69582/EDN 26/9/2014 16/11/2015 4,664

41 Visakhapatnam 1499/LAB 28/5/2015 12/5/2015 3,678

42 Visakhapatnam 17449/PH 8/7/2015 14/1/2016 5,54,385

43 Visakhapatnam 137428/POL 22/5/2015 7/12/2015 98,423

44 Visakhapatnam 7324/CVD 18/3/2015 19/9/2015 14,899


- 45 -

45 Visakhapatnam 10332/CT 15/9/2014 2/3/2016 10,030

46 Visakhapatnam 76109/MEDL 10/12/2014 12/6/2015 2,60,605

47 Visakhapatnam 4859/CT 24/11/2015 29/6/2015 9,70,584

48 Visakhapatnam 15560/MEDL 27/2/2015 31/8/2015 6,809

49 Visakhapatnam 33724/MEDL 12/9/2014 2/5/2015 1,85,944

50 Visakhapatnam 10344/JUDL 31/3/2015 21/10/2015 5,893

51 Vizianagaram 7252/PR 13/4/2015 21/10/2015 46,500

52 Vizianagaram 15387/WEL 25/2/2015 2/11/2015 6,738

53 West Godavari 47159/GA 21/4/2015 29/10/2015 7,31,104

54 West Godavari 80733/POL 23/12/2014 25/6/2015 3,532

55 West Godavari 1210/OSCS 20/1/2015 1/8/2015 6,473

56 West Godavari 42766/GA 23/3/2015 3/11/2015 6,575

Total 56,55,641

Annexure 2.6.3

Misclassification of Class IV GPF, CPS, ZPPF under Regular GPF during 2015-16

TREASURY/PAO No. of

Items

Credits Amount

(Rs)

No. of

Items

Debits Amount

(Rs)

ANANTHAPUR 297 15,12,085 3 3,51,400

CHITTOOR 276 12,18,322 5 8,93,485

EAST GODAVARI 634 23,55,877 5 1,90,992

GUNTUR 303 11,75,346 5 4,63,881

HYDERABAD URBAN (HQC) A P 70 6,93,163 12 5,37,340

KADAPA 214 11,46,015 3 1,83,110

KRISHNA 194 9,12,103 3 2,63,039

KURNOOL 242 13,37,489 8 7,78,678

NELLORE 286 12,93,514 1 1,20,000

PRAKASAM 255 10,10,860 5 5,06,700

SRIKAKULAM DTO 154 7,10,659 2 2,55,000

VISAKHAPATNAM 390 18,19,449 6 4,04,286

VIZIANAGARAM 83 4,15,645 2 1,60,000

WEST GODAVARI 192 8,77,194 6 1,85,742

PAO HYDERABAD(HQR)AP 587 41,73,261 2 60,001

TOTAL 4,177 2,06,50,982 68 53,53,654


- 46 -

Annexure 2.6.4

Operation of SA 111 during 2015-16

DISTRICT

CREDITS DEBITS

No of

Vrs/sch

Total Amount

(Rs)

No of

Vrs/sch Total Amount (Rs)

Ananthapur 12 2,25,744 3 2,55,000

Chittoor 36 10,13,532 5 8,45,000

Kadapa - - 1 93,000

East Godavari - - - -

Guntur - - - -

Krishna - - - -

Kurnool 32 3,64,683 1 2,07,000

Nellore 52 10,85,340 8 12,65,000

Prakasam - - - -

Srikakulam DTO 10 5,84,162 3 4,25,000

Visakhapatnam 39 10,22,015 15 25,22,200

Vizianagaram - - - -

West Godavari 9 99,760 - -

Hyderabad Urban(HQC)AP 174 31,30,879 24 39,35,657

TOTAL 364 75,26,115 60 95,47,857

Annexure 2.6.5

Wanting Schedules during the year 2015-16.

SL.No. Treasury Number of Schedules Amount (Rs)

1 Ananthapur 189 8,15,675

2 Chittoor 393 22,01,436

3 East Godavari 415 31,02,215

4 Guntur 411 26,17,421

5 Hyderabad Urban (HQC) A P 31 3,04,898

6 Kadapa 267 25,26,668

7 Krishna 136 6,56,699

8 Kurnool 413 42,98,332

9 Nellore 410 62,14,165

10 Prakasam 213 10,12,133

11 Srikakulam DTO 206 20,17,699

12 Visakhapatnam 801 75,76,846

13 Vizianagaram 168 12,77,966

14 West Godavari 236 22,03,713

TOTAL 4,289 3,68,25,866


- 47 -

Annexure 3.1.1

DTO/STOs inspected during the Year 2015-16

Sl.No. Name of DTO/STO Dates of Inspection Duration

(Days) From To

East Godavari

1 DTO Kakinada EG 07.09.2015 09.09.2015 3

2 STO Amalapuram 10.09.2015 11.09.2015 2

3 STO Mummidavaram 14.09.2015 16.09.2015 3

4 STO Kothapeta 18.09.2015 19.09.2015 2

Ananthapur

5 DTO Ananthapur 07.09.2015 09.09.2015 3

6 STO Gooty 10.09.2015 11.09.2015 2

7 STO Guntakal 14.09.2015 16.09.2015 3

8 STO Singanamala 18.09.2015 19.09.2015 2

9 DTO Kurnool 07.09.2015 09.09.2015 3

10 STO Srisailam 10.09.2015 11.09.2015 2

11 STO Yemmiganur 14.09.2015 16.09.2015 3

12 STO Adoni 18.09.2015 19.09.2015 2

West Godavari

13 DTO West Godavari 16.11.2015 21.11.2015 6

14 STO Eluru 23.11.2015 25.11.2015 3

15 STO Chintalapudi 26.11.2015 28.11.2015 3

16 STO Tadepalligudem 30.11.2015 02.12.2015 3

17 STO Bhimavaram 03.12.2015 05.12.2015 3

18 STO Tanuku 26.11.2015 28.11.2015 3

19 STO Palakollu 30.11.2015 02.12.2015 3

20 STO Narsapuram 03.12.2015 05.12.2015 3

Vizianagaaram

21 DTO Vizianagaram 16.11.2015 21.11.2015 6

22 STO Vizianagaram 23.11.2015 25.11.2015 3

23 STO Bhogapuram 26.11.2015 28.11.2015 3

24 STO Srungavarapukota 30.11.2015 02.12.2015 3

25 STO Kothavalasa 03.12.2015 05.12.2015 3

26 STO Parvathipuram 26.11.2015 28.11.2015 3

27 STO Saluru 30.11.2015 02.12.2015 3

28 STO Gajapathinagaram 03.12.2015 05.12.2015 3

Nellore

29 DTO Nellore 16.11.2015 21.11.2015 6

30 STO Nellore 23.11.2015 25.11.2015 3

31 STO Kovur 26.11.2015 28.11.2015 3

32 STO Atmakur 30.11.2015 02.12.2015 3

33 STO Kavali 03.12.2015 05.12.2015 3

34 STO Gudur 26.11.2015 28.11.2015 3

35 STO Vakadu 30.11.2015 02.12.2015 3

36 STO Naidupet 03.12.2015 05.12.2015 3

Prakasam

37 DTO Ongole 16.11.2015 21.11.2015 6

38 STO Ongole 23.11.2015 25.11.2015 3

39 STO Addanki 26.11.2015 28.11.2015 3

40 STO Darsi 30.11.2015 02.12.2015 3

41 STO Podili 03.12.2015 05.12.2015 3

42 STO Kanigiri 26.11.2015 28.11.2015 3

43 STO Cumbum 30.11.2015 02.12.2015 3

44 STO Giddaluru 03.12.2015 05.12.2015 3

Visakhapatnam


- 48 -

45 DTO Visakhapatnam 04-01-2016 07-01-2016 4

46 STO Visakhapatnam 08-01-2016 12-01-2016 3

47 STO Chintapalli 18-01-2016 20-01-2016 3

48 STO Paderu 21-01-2016 23-01-2016 3

49 STO Madugula 25-01-2016 27-01-2016 2

50 STO Araku 28-01-2016 29-01-2016 2

51 STO Kotauratla 18-01-2016 20-01-2016 3

52 STO Anakapalli West 21-01-2016 23-01-2016 3

53 STO Anakapalli East 25-01-2016 27-01-2016 2

54 STO Bheemunipatnam 28-01-2016 29-01-2016 2

Srikakulam

55 DTO Srikakulam 21-01-2016 28-01-2016 6

56 STO Srikakulam 18-01-2016 20-01-2016 3

57 STO Sompet 04-01-2016 06-01-2016 3

58 STO Palasa 07-01-2016 08-01-2016 2

59 STO Tekkali 11-01-2016 12-01-2016 2

60 STO Pondur 04-01-2016 06-01-2016 3

61 STO Rajam 07-01-2016 08-01-2016 2

62 STO Amadalavalasa 11-01-2016 12-01-2016 2

Krishna

63 DTO Machilipatnam 21-01-2016 28-01-2016 6

64 STO Machilipatnam 18-01-2016 20-01-2016 3

65 STO Tiruvuru 04-01-2016 06-01-2016 3

66 STO Jaggaiahpet 07-01-2016 08-01-2016 2

67 STO Vissannapet 11-01-2016 12-01-2016 2

68 STO Kanchikacherla 05-01-2016 06-01-2016 2

69 STO Movva 07-01-2016 08-01-2016 2

70 STO Bantumilli 11-01-2016 12-01-2016 2

Kadapa

71 DTO Kadapa 04-01-2016 08-01-2016 5

72 STO Kadapa 11-01-2016 12-01-2016 2

73 STO Proddutur 18-01-2016 20-01-2016 3

74 STO Kamalapuram 21-01-2016 23-01-2016 3

75 STO Siddavatam 25-01-2016 28-01-2016 3

76 STO Rly.Koduru 18-01-2016 20-01-2016 3

77 STO Rajampet 21-01-2016 23-01-2016 3

78 STO Lakkireddypalli 25-01-2016 28-01-2016 3

Annexure 3.1.2

District wise break up of outstanding Inspection Reports and Paragraphs

District Inspection Reports Paragraphs

Srikakulam 39 105

Vizianagaram 19 55

Visakhapatnam 28 121

East Godavari 33 93

West Godavari 22 36

Krishna 31 47

Prakasam 18 47

Nellore 18 32

Kurnool 21 47

Ananthapur 20 32

Kadapa 35 93

Total 292 692


- 49 -

Annexure 3.2.1

Non lapsing of Category ‘B’ Deposits

Sl.No District Revenue

Deposits(Rs)

Criminal

Court(Rs)

Labour

Act(Rs) CMD(Rs)

Security

Deposits(Rs)

Election

(Rs)

1 Kakinada 1,84,35,923 0

2 Kurnool 4,99,51,235 0

3 Vizianagaram 12,18,245 0

4 Nellore 1,00,242 14,022

5 Prakasam 2,54,52,624 0 6,38,046 6,60,845

6 Visakhapatnam 1,32,093 0

7 Srikakulam 2,27,74,439 6,41,942

8 Krishna 1,43,597 0 5,450

9 Kadapa 2,14,19,894 10,82,687 2,30,393 40,915 3,93,525

Total 13,96,28,292 17,38,651 5,450 8,68,439 7,01,760 3,93,525

Annexure 3.2.2

Non lapsing of Category ‘C’ Deposits

District SFC

(Rs)

Women &

child welfare

Funds(Rs)

Forest

Deposits

(Rs)

Chief Planning

Officer

(Rs)

12th Fin

Commissio

n

(Rs)

Other

Civil

Deposit

(Rs)

Misc

Deposits

(Rs)

ITDA Engg.

Funds

(Rs)

ZP Educa-

tional Funds

(Rs)

East Godavari 2,71,367 77,27,095

Kurnool 1,20,274

Prakasam 36,16,513

Srikakulam 4,60,811

West

Godavari 10,96,118 66,24,84,398

Krishna 49,282 1,192 82,690

Kadapa 5,43,324 1,41,250 7,22,750 20,000 40,012

Total 48,92,015 12,86,650 7,23,942 66,24,84,398 82,690 20,000 40,012 77,27,095 1,20,274

Annexure 3.2.3

a) Minus balances in P.D.Accounts to the end of 31.03.2015 at STO Yemmiganur

Sl.No Name of P D Account Classification Balance Amount as on

31.03.2015 (Rs.)

1 Sarpanch Soganur 8448-00-109-01-002 (-) 7,288

2 Sarpanch Chetnahalli 8448-00-109-01-002 (-)12,978

3 Sarpanch Vemugodu 8448-00-109-01-002 (-)10,870

Total (-) 31,136


- 50 -

Annexure 3.2.4

b) Minus balances in PD Accounts to the end of 30.11.2015 at DTO, Srikakulam

Annexure 3.2.5

Pending CABs as on 31.12.2015

District

DTO/STOs

Total

CABs

due

CABs Obtained

received

Pending

CABs Krishna

Visakhapatnam

DTO Krishna

vVisakhapatnam

3,012 2,840 172

Visakhapatnam Kotauratla 73 57 16

Bheemunipatnam 68 53 15

Srikakulam

Amadalavalasa 95 -- 95

-do- 95 -- 95

-do- 95 -- 95

-do- 03 -- 03

-do- 03 -- 03

-do- 03 -- 03

-do- 01 -- 01

-do- 01 -- 01

Rajam 99 40 59

Kadapa

DTO Kadapa 2,706 2,636 70

Kadapa 480 264 216

STO Kadapa 179 162 17

Proddattur 108 86 22

Kamalapuram 190 80 110

Total 7,211 6,218 993

Annexure 3.2.6

Self cheques drawn by PD Administrators

DDO Name DDO CODE Head of

Account

Balance to the

end of 11/2015 in

Rs.

A.O Collector Office 0101-2302-001 8338-00-104 -12,066

A.O Dist.Court 0101-1603-004 8338-00-104 -1,32,304

PAO Srikakulam 0101-0705-001 8443-00-106 -23,03,038

Dy.CEO ZPP SKL 0101-2202-006 8448-00-102 -9,81,706

A.O Govt. Polytech(W) 0101-0302-001 8448-00-102 -2,25,660

RTO SKL 0101-2603-001 8448-00-102 -11,745

Total -36,66,519

Sl.

No

STO

Code Month DDO Code

Token

No Name of GP

Amount

(Rs.)

1 0505 01/2015 05052202031 6606 GP Kesarapalli 4,09,853

2 0509 03/2015 05022202027 10301 GP Konduru 6,70,398

3 0507 03/2015 05072202018 8089 GP Dabbakukpalli 7,00,000

4 0510 03/2015 05102202036 8171 GP Mylavaram 5,00,000

5 0510 04/2015 05102202010 394 GP Cheemalapadu 5,00,000

6 0510 04/2015 05102202023 384 GP Ibrahimpatnam 20,00,000

7 0518 04/2015 05182202009 619 GP Gandigunta 8,27,530

8 0505 05/2015 05052202031 765 GP Keesarapalli 23,30,000

9 0505 05/2015 05052202056 456 GP Surampalli 7,05,855


- 51 -

Annexure 3.2.7

Variations between System and Manual Ledger Balances under PD account.

Dist Name of the

DTO/STO/DDO HOA As per Ledger As per system Difference

VZM

DTO/Vizianagaram 8342-117-04-001 3,22,27,320 55,80,791 2,66,46,529

STO/Vizianagaram 8443-116-01 2,20,485 63,500 1,56,985

STO/Parvathipuram

8443-105-01 16,000 61,000 45,000

8443-105-01 49,020 54,020 5,000

8443-105-01 1,30,000 1,35,000 5,000

NLR STO, Gudur 8448-120-02 3,42,60,286 3,43,72,370 1,12,084

PKM

MRO Giddalur 8443-101-01 1,50,136 1,76,503 26,367

MRO Komarole -do- 18,220 Nil 18,220

GJC Komarole -do- 1,55,857 Nil 1,55,857

DFO Giddalur -do- 2,93,581 14,40,675 11,47,094

AO Collector Ongole -do- Nil 1,68,136 1,68,136

MRO Santhanuthalapadu -do- 80,383 73,834 6,549

ZP GPF Ongole 8338 267,71,52,357 267,69,96,387 1,55,970

WG

ZP General Fund 8448-109-03-001 13,82,69,775 13,86,41,528 3,71,753

ZP Loan Fund 8448-109-03-007 78,97,744 78,01,707 96,037

Prl.Sr.Civil.Judge, Eluru 2,32,43,157 2,32,84,908 41,751

Srikakulam

STO Rajam 8443-01-04-001 1,57,95,714 1,83,76,902 25,81,188

STO Srikakulam 8443-01-01-001 83,581 1,63,206 79,625

DTO Srikakulam 8448-109-03-001 10,96,03,567 10,95,12,319 91,248

8448-120-02 1,39,03,758 1,29,05,340 9,98,418

Krishna STO Machilipatnam 8443-116-01 3,98,54,222 4,39,81,883 41,27,661

Kadapa DTO Kadapa 8338-104-01 202,92,17,563 202,91,09,488 1,08,075

Kurnool Sarpanch Jalamanch

8448-109-01-002 0 -3,000 -3,000

Sarpanch Kallukunta 0 6,924 6,924

Total Difference 3,71,48,471

10 0507 05/2015 25072202018 456 GP Dubbakapalli 5,00,000

11 0507 05/2015 050722020388 439 GP Singavaram 5,14,000

12 0505 06/2015 05052202040 994 GP Mustabad 16,02,065

13 0507 06/2015 0507220015 885 GP Chillakallu 9,10,845

14 0510 06/2015 05102202038 662 GP Mulapadu 6,00,000

15 0512 06/2015 05122202065 1881 GP Annavaram 7,00,000

16 0518 06/2015 05182202046 913 GP Yakamuru 7,50,000

17 0507 07/2015 05072202011 1437 GP Anumanchipalli 5,23,712

18 0510 07/2015 05102202035 1594 GP Morusumilli 7,50,000

19 0518 07/2015 05182202006 1612 GP ChinaOgirala 6,05,266

20 0518 07/2015 05182202036 2551 GP Pamidimukkala 9,57,232

21 0518 08/2015 05182202041 3262 GP Tadanki 7,00,000

22 0516 12/2015 05162202021 32107 GP Gosala 6,58,258

Total: 1,84,15,014


- 52 -

Annexure 3.2.8

Variation between Administrator’s CAB and Ledger Balances

Name of the

Administrator Classification

Ledger figure as

On 30-6-2015

CAB figure as on

30-6-2015

Un-reconciled

Balance

Sarpanch

Mantralayam

8448-00-109-00-

01-001

17,91,094/-

7,91,094/- 10,00,000

Sarpanch

Ibrahim Puram -do- 19,176/- 4,176/- 15,000

Prl.District Judge,

Eluru -- 7,22,99,206.94 64,77,848.87 75,20,721

Prl.Sr.Civil Judge,

Eluru -- 2,04,83,089.42 1,99,73,811.42 5,90,278

Total Difference 91,25,999

Annexure 3.2.9

PD accounts not in operation for more than three years

Sl.No. Name of the

DTO/STO Head of Account Name of the Administrator

1 STO Vissannapeta

8443-103-01 STO-Vissannapeta

8443-121-01 MRO-Vissannapeta, A.Konduru, Chatrai,

Reddy gudem 8443-108-01

8443-106-01 The Principal, Govt. Junior College,

Vissannapet

8443-123-01 The Principal, Govt. Junior College,

Vissannapeta

8448-109-02-002 MEO, Vissannapeta

2 DTO Krishna 8443-106-01 Estate Abolitions

Jagir Abolitions

Annexure 3.2.10

Discrepancies in Employee Health Scheme contributions

Sl.No. Name of DTO Period of

misclassification

Amount misclassified

under 8342-118-04-001

(Rs)

Amount misclassified

under 8342-118-04-002

(Rs)

1 Kakinada 12/14 to 03/15 88,54,810 1,42,98,180

2 Ongole 11/14 to 10/15 60,63,150 -

3 Kadapa 11/14 to 10/15 59,69,690 -

Total 2,08,87,650 1,42,98,180


- 53 -

Annexure 3.2.11

Unauthorized operation of Head of Accounts

MH SMH MNH GSH SH DTH SDH RP PNP VC Amount(Rs) Remarks

2211 00 200 12 05 000 - P P V 5,891 DTH & SDH not

furnished

2210 06 001 - 03 210 211 p N V 30,03,000 Operated Plan for Non-

Plan

2225 02 277 10 07 340 - P P V 6,180 Group Sub Head 10 to

be replaced by 12 2225 01 277 10 06 340 - P P V 68,410

2225 01 277 10 07 340 - P P V 27,424

8443 00 800 - 30 - - - - - 180 SH 03 have to be

operated instead of 030.

2225 01 277 10 07 340 - - - - - 24,070

(-)24,070/- was booked

under Group Sub-Head-

10.

Total 30,87,015

Annexure 3.2.12

Excess drawn amount beyond budget provision

Sl.No DTO No.of DDOs No.of HOAs Budget Provision

(Rs) Expenditure (Rs)

1 Visakhapatnam 15 84 0 1,52,05,389

2 West Godavari 2 2 14,000 3,98,192

Total 17 86 14,000 1,56,03,581

Annexure 3.2.13

No Expenditure on Budget allocated

Sl.No. DTO/STO No.of DDOs No.of HOAs Budget Provision

(Rs) Expenditure (Rs)

1 Visakhapatnam 39 225 19,79,43,996/- 0

2 STO-Tekkali

(Srikakulam) 2 2 57,25,099/- 0

Total 41 227 20,36,69,095/- 0


- 54 -

Annexure 3.2.14

Amounts lying idle in CINB accounts

DTO/STO C B as on Closing Balance (Rs)

DTO West Godavari 31.10.2015 60,57,125

STO Parvathipuram 31.03.2015 4,27,48,281

DTO Ongole 30.11.2015 21,57,385

STO Ongole 30.11.2015 11,36,817

STO Darsi 30.11.2015 2,03,132

STO Addanki 30.11.2015 3,44,593

STO Kanigiri 30.11.2015 2,88,367

STO Cumbum 30.11.2015 41,33,660

STO Giddalur 30.11.2015 3,50,884

DTO Kadapa 31.12.2015 2,29,86,625

STO Siddavatam 31.12.2015 37,968

STO Kamalapuram 31.12.2015 35,000

STO Proddattur 31.12.2015 12,10,009

DTO Visakhapatnam 31.12.2015 9,17,21,845

STO Palasa 31.12.2015 5,29,842

STO Tekkali 31.12.2015 41,150

STO Sompeta 31.12.2015 42,192

Total 17,40,24,875

Annexure 3.2.15

Details of rent paid and non-deduction of TDS

SL

NO STO DDO WITH DDO CODE

RENT PAID

UP TO

NOVEMBER

2015(Rs)

TDS TO BE

DEDUCTED

@

10.3%(Rs)

1 Chintalapudi Govt. B C Boys Hostel, Borrampalem 1,43,280 14,758

2 Bhimavaram

Warden SWBH-I Bhimavaram 0403-2402002 77,713 8,004

Warden SWGH-I Bhimavaram 0403-2402006 54,746 5,639

BCBH Bhimavaram 0403-2503004 1,18,818 12,238

BCBH Bhimavaram 0403-2503004 39,606 4,079

BCGH Bhimavaram 0403-2503005 1,63,317 16,822

BCGH Bhimavaram 0403-2503005 46,662 4,806

BCBH Palakoderu 0403-2503008 53,367 5,497

BCBH Palakoderu 0403-2503008 22,976 2,367

BCBH Palakoderu 0403-2503008 35,578 3,665

Govt. BC College GH Bhimavaram 0403-2503015 82,352 8,482



Govt. BC College Hostel Bhimavaram 0403-2503016 1,63,092 16,798

TOTAL: 10,63,271 1,09,517


- 55 -

Annexure 3.2.16

Payment of inadmissible Special Compensatory Allowance

Name of the Contract

Employee Drawn(Rs) From To

No. of

months

Total excess

payment(Rs)

E. Nooka Ratnam 475 7/2012 8/2015 38 18,050

T.. Satyababu 475 12/2013 7/2015 20 9,500

K. Kalyanam 475 8/2012 8/2015 36 17,100

K. Ch. Malleswar Rao 475 8/2012 9/2015 37 17,575

K. Manmadha Rao 475 8/2012 9/2015 37 17,575

Total 79,800

Annexure 3.2.17

Variation in cadre strength shown in the physical bill and online bill

Sl.No Name of the Post

Cadre strength submitted in the

physical bill

Cadre strength submitted

on-line bill

Cadre Strength Men in position Cadre Strength Men in position

1 Junior Asst-cum-typist 6 5 6 5

2 Record Assistant 1 1 1 1

3 Sr. Superintendent 2 2 2 3

4 Superintendent 1 1 1 --

5 Spl. Session Judge 1 0 1 1

6 Driver 1 0 1 0

7 Attender 3 0 3 0

8 Typist 2 2 2 2

9 Sr. Asst 1 1 1 1

10 Administrative Officer 1 1 1 1

11 Personal Asst. 1 1 1 1

Total 20 14 20 15

Annexure 3.2.18

Amounts credited to the various bank accounts from April 2014 to October 2015

Sl.

No.

Name of the Account

Holder Name of the Bank

Bank Account

Number

Amount credited

from CINB

Account (Rs.)

1. L. Bala V S Sarma &

L Lakshmi Suseela State Bank of India 11302001636 35,17,341

2 Lanka Baala Venkata

Subrahmanya Sarma State Bank of India 35087162360 8,78,964

3. Lanka Bala Venkata

Subrahmanyeswara Sarma

SBH, Bachupeta,

Machilipatnam 62323606231 9,13,107

4. BVS Sarma Lanka IDBI,

Machilipatnam 0871104000000611 2,85,258

5. Ms. Lanka Lakshmi Suseela ICICI Bank,

Machilipatnam 1309601502792 24,000

Total 56,18,670


- 56 -

Annexure 3.2.19

Fraudulent and suspicious drawal

Sl.No. Particulars Amount (Rs.)

1 Total Amount credited into the above accounts of Sri LBVS Sarma 56,18,670

2 Eligible Amount in respect of Sri LBVS Sarma 4,50,000

3 Fraudulent and suspicious drawals for the period from 01-04-2014

to 31-10-2015 51,68,670

Annexure 3.2.20

Financial findings identified in STO Chintapalli

Fraudulent bills passed by K. Appala Raju, S.A. ( I/c STO)

1

10-05-2013 79,40,153

02-08-2013 79,08,568

22-11-2013 1,20,07,060

23-11-2013 78,98,843

TOTAL 3,57,54,624

2

The total amount credited into various bank accounts 1,92,07,557

Amounts passed by means of bank Demand drafts 1,65,47,067

TOTAL 3,57,54,624

Credited directly to K. P. Appala Raju, S.A. ( I/c STO)

personal Account SB A/C No. 3291012010627374

Token

No. Amount

3

10-May-13 806 2,09,064

10-May-13 812 3,62,292

10-May-13 813 3,90,491

10-May-13 822 3,62,292

10-May-13 824 3,90,491

TOTAL

17,14,630*

*The remaining amounts were credited to various bank accounts

Annexure 3.3.1

Excess paid inadmissible DR,MA &IR

District STOs

Service

Pensioner PPO No

Inadmissible/Excess amounts in Rs

DR Medical

Allowance IR

Visakha-

patnam

V. Chinnamma 22-SGC-009281 4,991 600 0

M. Ravanamma 22-SGC-04321 46,044 2,200 0

Visakha-

patnam

A Ch. Suramma 22-S-007193 2,210 400 0

K. Satyavathi 22-SGS-011239 4,991 600 0

B. Shouriamma 22-SGS-007037 4,991 600 0

Chintapalli S.Rajulamma 22-004359/FP 78,068 0 14,634

Ch.Ramanamma VSK005256/FP 73,917 3,800 19,725

West

Godavaari

Eluru

M.Vijaya Lakshmi MUN-WG-FP-

0406-000104 86,204 - -

K.Saramma MUN-WG-FP-

0406-000081 62,519 - -

Chintalapudi Master.Aditya

Eswar

20-004969/FP &

20-004914/FP 1,89,507 - -

Bhimavaram T.Veera Nagamani 20-020706/SP/FP &

MC-WG-1639/SP 4,116 - -

Total inadmissible payments 5,57,558 8,200 34,359

Annexure 3.3.2


- 57 -

Excess payment on Financial Assistance

STO Name of the Pensioner PPO No Excess paid Financial

Assistance

Darsi

(Prakasasm Dist) K.V.Subbamma 13301/AST-FA 3,312

Bhogapuram

(Vizianagaram dist) T.A. Pydamma FA-2800 1,29,154

Total 1,32,466

Annexure 3.3.3

Excess payment due to Non-imposition of cut in Pension

District Name of

STO Name of Pensioner PPO No

Excess Amount

(Rs)

West

Godavari

Tadepalli-

gudem

C V Pothuraju 20-026492/SP 3,759

Y Purushotham 20-022623/SP 1,12,080

Bhimavaram M. Ammani 20-023036/SP 9,674

Tanuku Y VeeraVenkataNaga Anjaneyulu 20-021254/SP 2,94,119

Total 4,19,632

Annexure 3.3.4

Excess payment of pension due to irregular calculation in RPS 2015

Name of STO Name of the Pensioner PPO No. Excess Paid Amount (Rs)

Salur

(Vizianagaram Dist) B.Saraswathi 24-002494/FP 40,791-00

Total 40,791-00

Annexure 3.3.5

Excess payment of EFP due to non-observance of time limit

Name of STO Name of Pensioner PPO No Excess Amount paid (Rs)

Visakhapatnam S Simhachalam - 1,45,503

Movva

(Krishna Dist) B Sashi Rekha - 4,20,230

Bhogapuram

(Vizianagaram Dist) P.Venkatesh 24-FG-001452 26,570

Total 5,92,303

Annexure 3.3.6

Excess Payment of Pension due to non recovery of CVP

SI.No District Name of STO Name of the

Pensioner PPO No.

Excess Paid

Amount (Rs)

1

West Godavari Chintalapudi

M.Venkateshwara

Rao

Tahsildar/WG/

395/SP 2,823

P.Lakshmi APREIS/WG/

446/SP 4,312

2 Vizianagaram Vizianagaram J. Pydamma MPL-VZM-LF-30/SP 42,930

3 Prakasam Giddalur P Ch. Sidda Reddy 001-ZP-922 2,458

4

Visakhapatnam Visakhapatnam

V. Venkata Rao 22-SGC-012284 18,375

5 Md Hussain Rev/6606 &

Higher /4406 3,912

6 Ch. Prasad Rao 22-022497/SP 518

Total 75,328


- 58 -

Annexure 3.3.7

Excess payment due to early restoration of CVP

STO

Name of the

pensioner & PPO

No

CVP

Value

(Rs.)

Date of

payment Restored on

Actual date

of

Restoration

Excess paid

(Rs.)

Visakhapatnam M.Mangamma

22-SGC-011159 1140 01.02.2001 23.09.2014 31.01.2016 18,240

Kanchikacherla

Krishna Dist.

K.Narasimha Rao

Edn/SP/007511 738 16-05-1997 01-05-2012 15-05-2012 369

Total 18,609

Annexure 3.3.8

Excess payment of pension

Name of

STO

Name of the

pensioner PPO No

Non recovery of

Anticipatory Pension and

Gratuity

Non recovery of

amount from

Gratuity

Srikakulam N.Parvathesam -- 52,948 --

Addanki T.Anjaiah 17-SGC-007143 -- 64,050

Total 52,948 64,050

Annexure 3.3.9

Non-recovery of Medical Premium

Sl.No STO Name of Pensioner PPO ID No PPO No

1 Kotauratla

K.PanduRanga 02039529 22-022464/SP

P.Peppey Simon 02040339 ICDS/VSP/3821/SP

M.V.RamanaPanthulu 02005599 ZP/696/SP

J.RamaChandra Murthy 02027587 22-020285/SP

D.Kavitha 02040431 22-004920/SP

B.Emelyamma 02025129 22-018691/SP

K.MaryRatnam 02027442 22-020303

G.Sivaramaiah 02040945 22-022254/SP

Shaik Peer Ahmed 02025696 22-018970/SP

K.RajuBabu 02040906 22-018327/SP

2 Anakapalli (W)

J Bhanu 02039832 22-022714/SP

B Suramma 02040617 VSP/6496/SP

K Leelawathi 02039803 22-022620/SP

K Jaya Bharathi 02024452 22-018270/SP

K Surya Kumari 02000654 22 SGC 011741

D S Nooka Raju 02022844 22-0117741/SP

P Gannama 02040434 AH/VSP/4354/FP

V Parvathi 02039288 -

V John Moses Raju 02001934 -

V VSubba Lakshmi 02023543 -

3 Bheemunipatnam

B Ramu Naidu 02002407 22-S-007563

S Sriramulu 02002424 22-SGC-007440

W Padmavathi 02026090 22-019313/SP

K Bhaskarmana 02038959 22-021877/SP

D Appala Naidu 02002494 22-SGC-015207

K Narayana Murthy 02002591 22-S-007452

K Satyavathi 02002599 22-SGC-009827


- 59 -

A Venkataratnam 02002728 22-SGC-008030

N Satyanandam 02040657 22-023129/SP

P Prameela 02039991 22-022801/SP

T Appa Rao 02040427 22-023016/SP

V Narasiya Rao 02026564 FOR-VSP-2410

K Balaveerabhadra Rao 02040658 22-023117/SP

D PrasannaKumari 02027923 22-020585/SP

I Simhachalam 02002841 22-SGC-008433

Annexure 3.3.10

Medical Allowances not paid to pensioners

Sl.No STO Name of the Pensioner PPOID No. PPO No.

1 Anakapalli (W)

T Sridevi 02028967 PR-VZM-002058-SP

G Daniel Kennedy 02039414 22-004818/SP

D Kanaka Mahalakshmi 02039417 MPLTY/VSP/4051/FP

P Satyavathi 02039846 22-004867/FP

Ch Rama Lakshmi 02039907 SWD/VSP/1900/FP

Molugu Lakshmi 02040008 MPLTY/VSP/2060/FP

G Dayavathi 02040322 22-004789/FP

A Ravanamma 02040616 VSP/6634/FP/2014

Sahira Almas 02040628 22-004953/FP

Y Balanarasimha Rao 02040893 24-SGC-007095/SP

2 Bheemunipatnam

P Appalaswamy 02002442 REV-VSP-006010

C Pushpaveni 02003939 22-022571

D Nagaraju 02040500 22-023096/SP

P S Vasantha Rao 02002584 22-018811/SP

S R Mary Thomas 02003109 22-018455/SP

M Elsy 02003098 22-018438/SP

N Yellayyamma 02002328 VSP-FP-002936

Annexure 3.3.11

Non-deduction of Income Tax from the arrears of pension

Sl.No. Name of the Pensioner PPO ID

Reference PPO No

Amount

paid(Rs)

Date of

payment

TDS @

minimum

(10%)

1 Y.Krishna Karthik Goud 0406-35858 Police-WG-2258/FP 7,12,965 9/2014 71,297

2 P.Ratna Kumari 0406-36323 20-005181/FP 4,76,388 11/2014 47,639

Total 1,18,936


- 60 -

Annexure 3.3.12

Inordinate delay in payment of First Pension

Name of the

STO

PPO No Name of the

pensioner

Date of

receipt of

PPO in

DTO

Date of

receipt

in STO

Date of

first

payment in

the STO

office

Delay in

days

Parvathipuram*

ID/VZM/65665/2014 D. Balaram 02-03-15 09-04-15 -- 37

24-002729/SP K.Satyavathi 01-07-15 11-08-15 -- 40

24-002728/FP V. Savitri Sahu 02-07-15 12-10-15 -- 100

24-002737/FP A. Vimala 10-09-15 10-11-15 -- 60

Vizianagaram*

CEO/VZM/3969/FP K Prabhavathi 05-08-14 24-11-14 -- 80

REV/VZM/5322/SP K.S. Appalanaidu 22-10-14 21-11-14 -- 30

24-002890/FP T.Sarada 27-10-14 05-12-14 -- 38

24-002703/FP L.S. Florence 22-12-14 05-03-15 -- 75

Visakhapatnam

22-022782/SP D. Thirupathi Rao -- 01.05.15

Not yet

paid as on

12/15

240

22-023188/SP G. Appalakonda -- 15.05.15

Not yet

paid as on

12/15

225

Thiruvuru

BC-KNA-5403-SP-2014 K.Saibabu -- 29-11-14 31-12-15 47

19-025046/SP TVGK Prasad -- 11-05-14 30-06-14 46

19-024760/SP U.Ramohanarao -- 26-01-14 28-02-14 29

EDN-KNA-2124-FP-

2014 B.Venkataramana -- 30-04-14 31-05-14 27

Jaggaiahpet

19-025470/SP BVV

Satyanarayana -- 13-07-15 27-08-15 41

19-005341/FP D.Balakumari -- 05-02-15 20-03-15 39

19-025018/SP K.Satyanarayana -- 07-06-14 10-07-14 29

19-025198/SP M.Satyanarayana -- 17-06-14 03-07-14 12

Vissannapet

APSWREIS/KNA/1830/

SP/2015 V.Mariamma -- 04-09-15 16-12-15 99

19-025352/SP B.Satyanarayana

Reddy -- 10-11-15 15-12-15 31

CSO/KNA/1976/FP/2015 B.Venkata Ramana -- 30-09-15 08-12-15 04

*delay at DTO for onward transmission to STO.


- 61 -

Annexure 3.3.13

Details showing the non-return of PPOs to Pension Issuing Authorities:

Sl.No. STO

Code

PPO ID

NO. PPO NO. NAME

Date of death of

FP

1 0405 04004283 20-S-008516 P Krupamma 28.04.13

2 0405 04004189 EDN-WG-000460 K Narsimha Murthy 05.05.13

3 0405 04004468 20-S007157 P Gnanaratnam 13.11.13

4 0405 04004571 20-S-002479 M Sugunamma 18.12.13

5 0405 04004286 20-SGC-009183 No name 08.01.14

6 0405 04004240 20-SG-009401 No name 23.03.14

7 0405 04004459 20-SGC-011068 No name 29.03.14

8 0405 04004460 20-SG-003323 P Dharma Raju 29.03.14

9 0405 04004668 20-SGC-010882/FP MV Satyavathi 27.04.14

10 0405 04004172 ZP-831 T Kanakaratnam 02.05.14

11 0405 04004523 20-S-003943 No name 01.08.14

12 0405 04004310 ZP-217 Sd.AzeezUnnisa 20.10.14

13 0405 04004193 18-SG-015426 K Papulamma 23.10.14

14 0405 04027124 IRRE-WG-FP-000772 RavadaMahalaxmi 28.10.14

15 0405 04004715 20-S-001122 K Srinivasam 25.12.14

16 0405 04004267 F-0000050 D V Ragavamma 20.01.15

17 0405 04004739 WG-000346 T Kamala 22.02.15

Annexure 3.4.1

Non-accountal of Class IV GPF debits (TA/PFW) in DTO Krishna.

Sl No

Name of the

Subscriber

(Sri/Smt)

Name of the DDO

GPF

Account

Number

Voucher

Number

and Date

Amount

(Rs.)

Final

payments

(Rs.)

Auth.

Date

1 P.Rani, FNO

Area Hospital,

Nandigama

006-115-

0169

20214,

1-3-2003 13,000 1,20,565 11-05-15

2 Bala Sundaram M

Sweeper

ESI Dispensary

Bapulapadu

006-109-

0320

5,

1-5-2000 25,000 59,901 16-04-15

3 Syamala Rao G

Cook/watchman PHC, Guraja

006-109-

0262

42,

1-5-2000 10,000 35,979 03-02-15

4 Dadibhi N

Cook

Govt. WH.(B)

Hostel,VJA

006-083-

0101

13508,

1-11-2001 12,000 3,11,503 19-05-15

5 Narasimha Rao PL

Dhoby

M O, PHC,

Guraja

006-109-

0248

29,

1-05-2001 8,400 1,34,345 05-05-15

6 Venkateswarlu R.,

MNO

Dr.AL Govt.

Ayurvedic

Hospital, VJA

006-112-

0117

1617,

1-6-2002 20,200 45,299 05-05-15

7 T Appalaswamy - 01-076-

0150 10/2009 1,00,000 - -

8 J Appanna - 01-076-

0188 05/2010 50,000 - -

TOTAL 2,38,600


- 62 -

Annexure 3.4.3

Misclassification of Class IV GPF into Regular GPF at DTO Eluru

Annexure 3.4.4

Misclassification of Class IV GPF into Regular GPF at DTO Vizianagaram

Sl. no Name GPF A/c No Name of the DDO Date of

drawal Vr. No Amount

1 Krishna Veni 02-059-0118 Prl. Govt.ITI,Bobbili 01-01-2005 5535 12,600

2 S. Rama Rao 02-059-0109 Prl. RITI Bhadragiri 01-02-2006 6773 17,700

3 Y.Vasantha 02-064-0103 Prl.GJC, P.Rega 01-04-2011 269 30,000

4 B. Suri Babu 02-129-0103 Prl.GRSVH P. Bagh 01-01-2010 26065 42,000

5. Bangaru Naidu 02-122-0226 Prl. JCJ Bobbili 01-10-2010 6514 20,000

6 Ravi Teja 02-101-0191 VAS VD,B.Doravalasa 01-11-2012 6209 56,000

7 D.Ramana 02-064-0113 GJC Salur 01-12-2009 6580 34,800

8 K.Ramanamma 02-064-0134 GJC Salur 01-12-2009 6580 25,000

9 K.Kanna Rao SCJ, Bobbili 01-01-2014 6742 1,50,000

Total 3,88,100

Annexure 3.4.5

Class IV GPF accounts with minus balance to the end of 31 March 2015

Sl

No District GPFNO Name Designation CB (Rs)

1

Nellore

009-065-0104 Maruboina Ankaiah HWO -17,863

2 009-145-0210 Shaik Rajak D MRO -144

3 009-109-0237 Narasamsetti Vasanthamma FNO -42,708

4 009-109-0249 Alahari Nageswaramma DO -215

5 009-145-0142 Shaik Moulali Attender. -26,571

6 009-145-0183 Shaik Kalesha Attender. -127

7 009-075-0176 Shalla Venkatesu Kamati. -1,031

8 009-160-0123 Syed Babu FBO -16,718

9 009-077-0342 Parime Chenna Krishnaiah W/M -637

10 009-109-0334 Kaveti Mallikarjunaiah NO -12,432

11 009-077-0262 Padarthi Chenchu Nagamani Cook -37,514

12 009-145-0215 Mavilla Ramanaiah Attender. -443

13 009-065-0108 Shaik Ramthulla DO -609

14 009-109-0147 Gangapatnam Danamma FNO -43,656

15 009-115-0192 Karipam Bhagyamma FN -2,411

16 009-109-0138 Mohammed Patan NO -52

17 009-120-0104 Madhapati Chandramouly Barber -30,509

18 009-120-0105 Kovuri Satyanarayana Barber -28,353

19 009-120-0108 Vangallu Peddaiah Scave -38,274

20 009-146-0142 Rusumdar Nagoor Meera Attender. -1,065

21 009-075-0137 Gunnam Ramanamma Kamati -46,350

Month Vr. No. & S A No. Name of the

Subscriber GPF A/c No.

Amount

Rs.

12/2013 V-0413-3497/SA 61 S Sankaramma 040-075-0786 80,000

12/2013 V-04010-24952/SA 61 R HariBabu 04-109-2992 1,10,000

03/2012 V-0401-29975/SA 51 B RojaPushpam 04-109-1847 66,000

7/2010 V-0401-11221/SA 51 B RojaPushpam 04-109-1847 30,000

3/2011 V-0414-16034/SA 19 NarayanaRao 04-122-1752 1,68,000

7/2010 V-0401-10830/SA 51 S Ramana 04-109-1847 30,000

Total 4,84,000


- 63 -

22 009-075-0486 Balli Venkata Ramanaiah W/M -312

23 Vizianagaram 002-109-0196 D.V.Sanyasi Rao

-10,878

24

Srikakulam

001-095-0122 S.Savithayya

-10,093

25 001-109-0158 S Paramjyothi

-20,579

26 001-138-0121 G Prasadarao

-50,390

27 001-047-0102 G.Mohanarao

-2,362

28 001-077-0167 P.Ramarao

-1,058

29 001-082-0114 T.Gouramma

-1,39,440

30 001-102-0122 Y.Lakshmanarao

-2,545

31 001-142-0130 G.Yerrarao

-2,01,828

32 001-142-0135 S.V.Suryaprakash

-26,796

33 001-145-0155 T.Krishnarao

-1,21,602

34

Krishna

41941428 Nageswara Rao S

-1,95,495

35 60750480 Rao

-11,082

36 60750590 Karunakara Babu Ch

-11,747

37 60770223 Mohan Rao CH

-41,766

38 60770231 Bapi Raju N.V.

-30,829

39 61603522 Jeevan Raju

-90,570

40 60900102 SD.Mohiddin

-8,444

41 60900110 Kantha Rao G

-12,378

42 60950160 Kishore Kumar P. -30,162

43 61090134 Jafar Ali -31,607

Total -13,99,645

Annexure 3.4.6

TA not posted in GPF Account

Sl No District Name of the

Subscriber GPF A/c No

Rate of Installment &

Commencement

No of

Installments

Presumed

Debit (Rs)

1 Vizianagaram G.Srinivasa Rao 002-109-0291 4000/-P.M From

2/2015 13 52,000

2 Nellore P.Venkatesu 009-109-0368 2000/- P.M From

9/2014 20 40,000

Total 92,000

Annexure 3.4.7

FW cases where Booster Scheme was not authorized to eligible legal heirs

Sl.No Subsriber name

Sri/Smt GPF No Date of Death

Date of FW

authorisation

Amount of

FW

1 V. Amathalli 002-083-0102 05-09-2012 02-04-2014 2,12,039

2 J. Narayana 002-077-0273 29-12-2011 03-05-2014 1,13,166

3 B.V.Narasimha Murthy 002-075-0113 10-12-2013 21-05-2014 3,18,966

4 R.Rama Rao 002-109-0106 03-12-2004 01-07-2014 57,786

5 P.Rajamohanarao 002-075-0199 05-04-2013 05-09-2014 65,452


- 64 -

Annexure 3.4.8

Ineligible amount paid under Booster Scheme

Sl No Name of the Deceased

subscriber GPF A/c No

Month of

death

Balance for the last

36 months

preceding death

(Rs)

Amount

authorized as

Booster Scheme

(Rs)

1 (L) T. Ramayamma,

Helper 03-075-0406 01/2013 500/- in 4/2011 6,224

2 (L) Dokka Lakshmi,

Cook 03-077-0325 06/2013 1000/- in 8/2010 20,000

Total 26,224

Annexure 3.4.9

Statement of Non-Transfer of Class IV GPF to Regular GPF

Sl.

No DTO I D No Name of the Pensioner Designation

1

Ongole

008-101-0116 K.Koteswara Rao J A O

2 008-142-0168 B.RamaKrishna Junior Assistant

3 008-065-0139 Sk.Akbar Basha Junior Assistant

4 008-145-0287 C.bharathi Devi Junior Assistant

5 008-089-0120 N.Indira Senior Assistant

6 008-115-0116 N.KoteswaraRao Nursing Orderly Gr.I

7 008-122-0159 N.Vidya Sankar Junior Assistant

8 008-122-0132 B.Anjaneya Swamy Examiner

9 008-122-0132 M.Daniel Junior Assistant

10 008-109-0344 P.Kotaiah Junior Assistant

11 008-122-0106 S.Ramakrishna Junior Assistant

12 008-089-0127 C.Venkata Swamy Junior Assistant

13

Nellore

009-139-0104 Rayi Srihari Junior Assistant

14 009-151-0120 S Venkata Ramesh Junior Assistant

15 009-077-0332 Kaki Prasad Junior Assistant

16 009-142-0175 Chinthala Raghavaiah Junior Assistant

17 009-142-0178 ChVenkateswarlu Junior Assistant

18 009-084-0111 Ch Madhusudhana Rao Junior Assistant

19 009-145-0280 Shaik Masthan Vali Junior Assistant

20 009-151-0116 Bandaru Venkatesu Junior Assistant

21 009-142-0154 Sanke Malakondaiah Junior Assistant

22 009-138-0120 Chittini Santha Kumari Junior Assistant

23 009-142-0136 Jouli Veeraiah Junior Assistant

24 009-109-0210 B Sowbhagyathi Junior Assistant

25 009-109-0198 N Ramesh Babu Junior Assistant

26 009-160-0130 ChSubbarathnamma Junior Assistant

27 009-065-0111 Mekala Venkataiah Junior Assistant

28 009-065-0113 M Venkateswara Rao Junior Assistant

29 009-145-0153 Navuru Eswaraiah Junior Assistant

30 009-145-0292 Chavala Ramanamma Junior Assistant

31 009-145-0293 Velpula Sugunamma Junior Assistant

32 009-139-0142 Karlapudi Mohan Rao Junior Assistant


- 65 -

33 009-145-0275 KNagamalleswari Junior Assistant

34 009-095-0156 Bejawada Ramesh Junior Assistant

35 009-145-0186 Nallamakala Polaiah Junior Assistant

36 009-151-0110 T Mallikarjuna Rao Junior Assistant

37 009-151-0114 Kakumuri Mastanaiah Junior Assistant

38 009-026-0130 B Siva Subrahmanaym Junior Assistant

39 009-065-0112 Syed Jeelani Junior Assistant

40 009-151-0118 Gandham VEnkata Rao Junior Assistant

41 009-145-0129 Jeepalem Jaya Chandra Junior Assistant

42 009-026-0122 Arava Sundara rao Junior Assistant

43 009-059-0102 Inakollu Thulasiram Junior Assistant

44 009-084-0102 Konda Ramanaiah Junior Assistant

45 009-138-0119 Sabba Lokesh Junior Assistant

46 009-138-0125 G Sunil Dilip Kumar Junior Assistant

47 009-139-0131 Kasa Subbaiah Junior Assistant

48 009-106-0112 Kaki Venkateswarlu Junior Assistant

49 009-145-0268 M Chinnaiah vijaya kum Junior Assistant

50 009-145-0291 Chodam Shyam Junior Assistant

51 009-145-0273 Udayagiri Ramanaiah Junior Assistant

52 009-041-0106 Kotakonda Narasaiah Junior Assistant

53 009-041-0116 Neperla Chitty Junior Assistant

54 009-130-0110 Panditi Ramaprasad Junior Assistant

55 009-151-0103 Gaddam Sreenivasulu Junior Assistant

56 009-076-0131 Malli Venkateswarlu Junior Assistant

57 009-077-0221 K Sreedevamma Junior Assistant

58 009-102-0112 Kovuru Rupakala Junior Assistant

59 009-058-0190 Kanagaluru Sarada Junior Assistant

60 009-138-0115 Narra Muniratnam Junior Assistant

61 009-129-0108 V Rajendra Prasadhu Junior Assistant

62 009-139-0134 M Subrahmanyam Raju Junior Assistant

63 009-145-0295 Tiruvedi Sreenivasulu Junior Assistant

64 009-146-0162 U Vemkata Nageswari Junior Assistant

65 009-146-0148 Kataru Sarath Babu Junior Assistant

66 009-146-0124 P Jagadheesh Venkata Junior Assistant

67 009-146-0164 Musunuru Ravi Kumar Junior Assistant

68 009-146-0152 Guntapudi Kalavathi Junior Assistant

69 009-146-0160 Pemula Padmavathi Junior Assistant

70 009-146-0143 Nunna Venkata Prasad Junior Assistant

71 009-146-0150 Kallur Munuswamy Junior Assistant

72 009-146-0157 Hasthi Ramanaiah Junior Assistant

73 009-146-0163 P Gopal Reddy Junior Assistant

74 009-146-0171 Yeturi Venkata Ramesh Junior Assistant

75 009-082-0108 Velpula Padmaja Junior Assistant

76 009-082-0148 Pattidi Thiripalu Junior Assistant


- 66 -

77 009-082-0144 Pundla Syamala Junior Assistant

78 009-082-0130 Ch Satyanarayana Murthy Junior Assistant

79 009-075-0165 Petluri Seenaiah Jr.Asst-cum-Typist

80 009-076-0137 Mopuru Srinivasulu Jr.Asst-cum-Typist

81 009-122-0180 Kundurthi Srinivasulu Junior Assistant

82 009-122-0192 Danduru Ravichendra Junior Assistant

83 009-122-0191 Palicherla Masthan Reddy Junior Assistant

84 009-122-0160 Shaik Abdul Khadar Jeelani Junior Assistant

85 009-090-0107 M Krishnadevarayudu Junior Assistant

86 009-090-0110 Parri Sreenivasulu Junior Assistant

87

Visakhapatnam

003-077-0153 Beera Venkata Lakshmi Warden/Matron Gr.II

88 003-095-0109 Vykuntam Sampath Rao Junior Assistant

89 003-098-0120 A. Ravi Chakravarthi Junior Assistant

90 003-064-0157 Elluri Rajeswari Record Assistant

91 003-109-0589 Pedabala Surya Rao Male Nursing Orderly Gr-I

92 003-109-1023 Kasireddy Guru Murthy Male Nursing Orderly Gr-I

93 003-109-1083 Bhamidi Laakshmi Female Nursing Orderly

94 003-122-0265 Pekati.P.Suresh Record Assistant

95 003-122-0225 Ande Nagamani Record Assistant

96 003-122-0167 Kotaeu Appala Naidu Junior Assistant

97 003-122-0317 Thompula Adinarayana Junior Assistant

98 003-145-0302 Balavarapu Baby Flourence Junior Assistant

99 003-109-1198 DV.V.S.S.S.Prasada Rao Multi Health Supervisor(M)

100 003-145-0250 Visarapu Seshu Babu Junior Assistant

101 003-145-0359 Bennabatula Venkata Lakshmi Junior Assistant

102

Srikakulam

001-064-0167 M Narendra Typist

103 001-109-0144 G Bhaskara Rao MPHS

104 001-109-0388 RJ Vijaya Kumar Junior Assistant

105 001-099-0105 Y Srinivasa Rao Junior Assistant

106 001-059-0105 V Venkatgeswara Rao Junior Assistant

107 001-084-0110 J Srnivasa Rao Junior Assistant

108 001-122-0157 Ch Jyothi Record Assistant

109 001-147-0118 P Shanta Rao HC

110 001-109-0348 S Prem Kumar Junior Assistant

111 001-138-0107 MV Jagadeswara Rao Junior Assistant

112 001-109-0355 K Gopaldas Junior Assistant

Annexure 3.4.10

Delay in Authorization of FW cases

Sl.No Name of the

Subsriber GPF No

Date of receipt in

STO

Date of Payment

in STO

No of Days

Delayed

1 P Kamala 001-160-0122 10-8-2014 25-11-2014 45

2 K Asirappa 001-109-0191 12.2.14 01-02-2015 353

3 Lakshmana swamy 001-076-0197 12.8.14 01-02-2015 168

4 T Yerramma 001-109-0308 25.11.14 01-02-2015 65


- 67 -

Annexure 4.1

Replies not received for outstanding audit Objections

Sl.No Year No of Objections Amount (Rs)

1 2014-15 3 4,008.00

2 2015-16 96 4,62,623.50

Total 99 4,66,631.50

Annexure 4.2

Excess payment towards VAT

Sl.No Major

Head DDO

No Of

Objections

Amount

Objected (Rs)

1 4055 Asst. Accounts Officer O/o DG&IG of Police, AP, Hyd 1 1,98,645

2 4055 Asst. Accounts Officer O/o DG&IG of Police, AP, Hyd 1 27,300

3 2055 Asst. Accounts Officer O/o DG&IG of Police, AP, Hyd 1 17,745

4 2055 Administrative Officer, Octopus, Begum Pet, AP, Hyd 1 11,875

5 2055 Principal, State Institute of Correctional

Administration, AP, Hyderabad 1 14,013

6 2055 Administrative Officer, Intelligence, AP, Hyderabad 1 7,052

Total 6 2,76,630

Annexure 4.3

Short/Non-recovery of IT

Sl.No Major

Head DDO

No Of

Objections

Amount

Objected (Rs)

1 2055 Administrative Officer, O/o the Addl.DGP, CID,

AP, Hyd 1 3,342

2 2055 Administrative Officer, Intelligence, AP, Hyd 1 18,540

3 2055 Administrative Officer, O/o the Addl. DGP, CID,

AP, Hyd 1 7,552

4 3475 Asst. Accounts Officer, O/o the Controller

,Legal Metrology, Govt of AP, Hyd 1 6,000

5 2017 Administrative Officer, DDO 1 2,433

Total 5 37,867

Annexure 4.4

Excess/inadmissible payments of TA/LTC/Surrender leave

Sl.No Major

Head DDO

No Of

Objections

Amount

Objected (Rs)

1 2851 Asst. Director, O/o the Director of Handloom and

Textiles 1 5,291

2 2705 DDO,O/o Commissioner, I&CAD Department,

Jalasoudha, Erramanzil. 1 15,376

3 2052 Pay & Accounts Officer, AP Bhavan, New Delhi,

Secretariat General Services. 1 8,086

Total 3 28,753


- 68 -

Annexure 4.5

Excess payment of hire charges on vehicles

Sl.No Major

Head DDO

No Of

Objections

Amount

Objected (Rs)

1 2070 Accounts Officer, Dept of Protocol 1 11,313

Total 1 11,313

Annexure 4.6

Inadmissible payment of POL charges

Sl.No Major

Head DDO

No Of

Objections

Amount

Objected (Rs)

1 2515 DDO,O/o Commissioner of Panchayath Raj 1 9,810.50

Total 1 9,810.50

Annexure 4.7

Excess payment on purchase of spare parts/cell phone bill charges

Sl.No Major

Head DDO

No Of

Objections

Amount

Objected (Rs)



Total 2 6,876

Annexure 4.8

Excess payment towards Service Tax

Sl.No Major

Head DDO

No Of

Objections

Amount

Objected (Rs)

1 2853 Assistant Director (Administration), Department of

Mines& Geology 1 6,190

Total 1 6,190

Annexure 4.9

Excess payment due to variation in rates

Sl.No Major

Head DDO

No Of

Objections

Amount Objected

(Rs)

1 2040 Deputy Commercial Tax Officer, (Computers), O/o

Commissioner of Commercial Taxes 1 6,395

Total 1 6,395


- 69 -

Annexure 4.10

Want of Documents/Details/Orders

SL.No MAJOR

HEAD DDO

NO. OF

OBJECTIONS

1 2220 Accounts Officer, I & PR, AP,HYD 1

2 2055 Commandant, SARCPL,HYD 1

3 2055 Administrative Officer, Intelligence Dept 5

4 2055 Administrative Officer, Greyhounds, AP, Hyd. 1

6 2055 Accounts Officer, O/o The DGP, SPF, AP,Hyd. 1

7 2055 Accounts Officer, O/o The DG & IG of Police, AP, Hyd 1

8 2055 Administrative Officer, Greyhounds, AP, Hyd. 1

9 2055 Administrative Officer O/o State Level Police recruitment Board,

AP, Hyd. Police 1

10 2235 Director, Women & Child Development 1

11 4055 Asst. Accounts Officer, O/o The DG & IG of Police, AP, Hyd. 1

12 2052 Asst. Secretary(DDO) Finance(Claims) AP Secretariat, Hydearabad,

Secretariat General Services 2

13

PAO 2

15 2029 Assistance Director Survey & lands, AP, Hyd. 1

16 2029 Asst Director, O/o The Director of Settlement , Survey and Records. 1

17 2029 Asst Secretary (Admin)O/o The Chief Commissioner of Land

Administration. 1

18 2030 Asst. Inspector General (Accounts),O/o The Commissioner &

Inspector General of Registrations and Stamps. 2

20 2040 Deputy Commercial Tax Officer, O/o Commissioner of Commercial

Taxes, AP, Hyd 1

21 2052 Asst. Secretary to Govt, General Admn. Dept, AP Secretariat, Hyd.

Secretariat General Services 1

22 2055 Addl. SP(Admin), PTO 1

23 2055 Administrative Officer, Police 1

26 2055 Admin Officer, Director Police Communications 1

28 2055 Admin Officer, Director Police Communications 1

30 2055 Administrative Officer, Octopus 4

33 2055 Administrative Officer Grey Hounds, AP, Hyd. 1

34 2055 Asst.Accounts Officer, O/o The DG & IG of Police, AP, Hyd. 1

35 2070 Admin Officer, Directorate General, Sate Disaster Response & Fire

Services, AP, Hyderabad 1

36 2070 Director General, State Disaster response & Fire Services 1

37 2202 Asst.Commissioner for Govt. Exams, Education 1

38 2202 Director,TextBook Press 1

39 2210 Accounts Officer, Department of AYUSH 1

40 2210 Drawing and Disbursing Officer, Insurance & Medical Service, AP,

Hyd, 1

41 2210 Commissioner, Department of AYUSH 1

42 2210 Director, Insurance of Medical Scheme 1

43 2211 Accounts Officer(FW),O/o The Commissioner of Family Welfare 1

44 2217 Accounts Officer, Municipal Administration , AP, Hyderabad 1

45 2217 Admin Officer, Direcotrate of Town & Country Planning 1

46 2220 Accounts Officer, Information & Public Relations, Dept, AP,Hyd 1

47 2220 The Commissioner, I&PR 1


- 70 -

48 2235 Chief Accounts Officer, O/o Commissioner Rural Development, AP,

Hyderabad, Rural Development 1

49 2235 Commissioner, Women & Child Development 1

50 2245 Asst. Secretary to Govt, Revenue(DM) Department, AP Secretariat 1

51 2251 Asst. Secretary to Govt, Housing Department, AP Secretariat 1

52 2251 Asst. Secretary to Govt, Education(SE-OP) Department, AP

Secretariat 1

53 2251 Asst. Secretary to Govt, Health Medical & Family Welfare Department,

AP Secretariat 1

54 2401 Crop Husbandry 2

55 2403 Asst. Accounts Officer , Directorate of Animal Husbandry, AP,

Hyd. 1

56 2501 Chief Accounts Officer,O/o The commissioner of Rural

Development 1

57 2501 Rural Development 1

58 2515 The Non-Technical Personal Assistant to Engineer in chief,

Panchayat Raj Dept 1

59 2700 Deputy EE,O/o The Chief Engineer(I & CAD Dept) 1

60 2801 Asst Secretary, Energy 1

61 2851 Asst Director, O/o Director of Handlooms and Textiles 1

62 2851 Asst Director, O/o Director of Handlooms and Textiles 1

63 3452 Asst. Accounts Officer, Department of Tourism, Govt. of AP 1

64 3452 Asst. Secretary, YAT&C(PMU) 1

65 4055 Admin Officer, Director of Police Communications 1

66 4055 Deputy SP, Police 2

68 6216 Asst. Secretary to Govt, Finance Dept, AP Secretariat, Hyd. 2

70 6216 Principle Secretary to Govt, Finance Dept, AP Secretariat, Hyd.

Loans for Housing 1

71

2049/6216

(Service

Head 2216)

Asst. Secretary to Govt, Finance Dept, AP Secretariat, Hyd. Interest

payments/ Loans for housing 1

TOTAL 73

Annexure 4.11

Classification of funds under minor head 800

SL.NO MAJOR

HEAD DDO

NO. OF

OBJECTIONS

1 2056 Principal, State Institute of Administration 1

2 2801 Assistant Secretary to Govt, Energy 1

3 2801 Assistant Secretary to Govt, Energy 1

TOTAL 3