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GOVERNMENT OF ANDHRA PRADESH  STATE AUDIT DEPARTMENT 

VOLUME – I                      CONSOLIDATED AUDIT AND  REVIEW REPORT ON THE  ACCOUNTS OF                     PANCHAYAT RAJ INSTITUTIONS  FOR THE YEAR                     2002‐03

DIRECTOR OF STATE AUDIT  A.P., HYDERABAD.

FOREWORD The CONSOLIDATED AUDIT AND REVIEW REPORT for the year 2002-03 complied in Two Volumes. The Volume – I:

PANCHAYAT RAJ INSTITUTIONS.

The Volume – II:

MUNICIPALITIES, AGRICULTURAL MARKET COMMITTEES, and ZILLA GRANDHALAYA SAMSTHAS.

Both the Volumes are designed independently and comprehensively. Volume – I contains Part – A and Part – B. Part – A deals with introduction to the Panchayat Raj Institutions and A Few Selected Audit Objections. The Audit Objections are categorised into 19 Standardised Categories. Part – B deals with Accounting Statements which are prepared with reference to the Audited Accounts. Volume – II is compiled on section basis and contains three sections. Section – I: MUNICIPALITIES. Section – II: AGRICULTURAL MARKET COMMITTEES. Section – III: ZILLA GRANDHALAYA SAMSTHAS. Each one of these three sections consists of Part – A and Part – B. Part – A of each section deals with introduction of the institution and A few Selected Audit Objections which are categorized into 19 standardised categories. Part – B of each section deals with accounting statements which are prepared with reference to the Audited Accounts.

CONTENTS PART – A Sl. No.

DESCRIPTION

PAGE No.

I

Abbreviations

xi

II

Preface

xiii

III

Overview

xv

1

Introduction

1

2

Status of Audit

2

3

A few Selected Audit Objections – Category wise

i

4 to 163

PART-B STATEMENT No.

DESCRIPTION OF STATEMENTS FOR THE YEAR 2002-03 OF PANCHAYAT RAJ INSTITUTIONS

PAGE No.

1

Statement showing the Status of Audit (Institution wise).

165

1

Status of Audit of Zilla Parishads (District wise)

166

2

Status of Audit of Mandal Parishads (District wise)

167

3

Status of Audit of Gram Panchayats (District wise)

168

Statement of Consolidated Receipts and Expenditure of Panchayat Raj bodies for the year 2002-03.

169

2

1.

Receipts and Expenditure of Zilla Parishads (District wise).

170

2.

Receipts and Expenditure of Zilla Parishads under General Fund Account.

171

3.

Receipts and Expenditure of Zilla Parishads under Parishad Education Fund Account.

172

4.

Receipts and Expenditure of Zilla Parishads under Social Welfare Account.

173

5.

Receipts and Expenditure of Zilla Parishads under Minor Irrigation Account.

174

6.

Receipts and Expenditure of Zilla Parishads under Roads and Bridges Account.

175

7.

Receipts and Expenditure of Zilla Parishads under Rural Water Supply Account.

176

8.

Receipts and Expenditure of Zilla Parishads under Other Programmes Account.

177

9.

Receipts and Expenditure of Zilla Parishads under Jawahar Grameena Samruddhi Yojana / Sampoorna Grameena Rojgar Yojana Account.

178

10. Receipts and Expenditure of Zilla Parishads under Deposits Account.

179

11. Receipts and Expenditure of Zilla Parishads under Advances Account.

180

ii

3

4

12. Receipts and Expenditure of Zilla Parishads under Loans Account.

181

13. Receipts and Expenditure of Zilla Parishads under Pension Fund Account.

182

Statement of Consolidated Receipts and Expenditure of Mandal Parishads for the year 2002-03.

183

1.

Receipts and Expenditure of Mandal Parishads under General Fund Account.

184

2.

Receipts and Expenditure of Mandal Parishads under Elementary Education Fund Account.

185

3.

Receipts and Expenditure of Mandal Parishads under Social Welfare Account.

186

4.

Receipts and Expenditure of Mandal Parishads under Minor Irrigation Account.

187

5.

Receipts and Expenditure of Mandal Parishads under Deposits Account.

188

6.

Receipts and Expenditure of Mandal Parishads under Advances Account.

189

7.

Receipts and Expenditure of Mandal Parishads under Loans Account.

190

8.

Receipts and Expenditure of Mandal Parishads under Other Programmes Account.

191

9.

Receipts and Expenditure of Mandal Parishads under Roads and Bridges Account.

192

10. Receipts and Expenditure of Mandal Parishads under Water Supply Account.

193

11. Receipts and Expenditure of Mandal Parishads under Jawahar Grameena Samruddhi Yojana/Sampoorna Grameena Rojgar Yojana Account.

194

Statement of Consolidated Receipts and Expenditure of Gram Panchayats for the year 2002-03.

195

1. Receipts of Gram Panchayats with break up (Receipts Heads).

196

2. Expenditure of Gram Panchayats with break up (Expenditure Heads).

197

iii

5

Consolidated Statement of Grants sanctioned to Zilla Parishads for the year 2002-03 and expenditure incurred.

198

1.

Receipts and Expenditure under Teaching Grant sanctioned to Zilla Parishads.

199

2.

Receipts and Expenditure under Non – Teaching Grant sanctioned to Zilla Parishads.

200

3.

Receipts and Expenditure under Grant towards Honorarium to Chair Person and Members sanctioned to Zilla Parishads.

201

4. Receipts and Expenditure under Grant towards TA and DA to Officers and Staff sanctioned to Zilla Parishads.

202

5.

Receipts and Expenditure under Pension Grant sanctioned to Zilla Parishads.

203

6. Receipts and Expenditure under Jawahar Grameena Samruddhi Yojana/Sampoorna Grameena Rojgar Yojana Grant sanctioned to Zilla Parishads.

204

7. Receipts and Expenditure under Minor Irrigation Grant sanctioned to Zilla Parishads.

205

8. Receipts and Expenditure under R.W.S. Grant/Accelerated R.W.S. Grant sanctioned to Zilla Parishads.

206

9.

Receipts and Expenditure under Rural Road Maintenance / Special Rural Road Maintenance Grant sanctioned to Zilla Parishads.

207

10. Receipts and Expenditure under Grant towards Minimum Needs Pragramme sanctioned to Zilla Parishads.

208

11. Receipts and Expenditure under X / XI Finance Commission Grant sanctioned to Zilla Parishads.

209

12. Receipts and Expenditure under Building Grant sanctioned to Zilla Parishads.

210

13. Receipts and Expenditure under Employment Assurance Scheme Grant sanctioned to Zilla Parishads.

211

iv

6

14. Receipts and Expenditure under Grant towards TA and DA to Non Officials sanctioned to Zilla Parishads.

212

15. Receipts and Expenditure under Grant towards Natural Calamity Relief Fund sanctioned to Zilla Parishads.

213

16. Receipts and Expenditure under NABARD Grant sanctioned to Zilla Parishads.

214

17. Receipts and Expenditure under Other Grants sanctioned to Zilla Parishads.

215

Consolidated statement of Grants sanctioned to Mandal Parishads for the year 2002-03 and Expenditure incurred.

216

1.

Receipts and Expenditure of Mandal Parishads under Teaching Grant.

217

2.

Receipts and Expenditure of Mandal Parishads under Non – Teaching Grant.

218

3.

Receipts and Expenditure of Pension Grant sanctioned to Mandal Parishads.

219

4.

Receipts and Expenditure of Jawahar Grameena Samruddhi Yojana / Sampoorna Grameena Rojgar Yojana Grant sanctioned to Mandal Parishads.

220

Receipts and Expenditure of Grant towards Honorarium to Presidents Sanctioned to Mandal Parishads.

221

Receipts and Expenditure under Grant towards TA and DA to Non – Officials sanctioned to Mandal Parishads.

222

Receipts and Expenditure under Grant towards TA to Officers and Staff sanctioned to Mandal Parishads.

223

8. Receipts and Expenditure under Minor Irrigation Grant sanctioned to Mandal Parishads.

224

5.

6.

7.

9.

Receipts and Expenditure of Employment Assurance Scheme Grant Sanctioned to Mandal Parishads. v

225

7

8 9

10. Receipts and Expenditure under Janmabhoomi Grant sanctioned to Mandal Parishads.

226

11. Receipts and Expenditure under R.W.S. Grant/Accelerated R.W.S. Grant sanctioned to Mandal Parishads.

227

12. Receipts and Expenditure of Other Grants sanctioned to Mandal Parishads.

228

Statement of Consolidated Receipts and Expenditure of Government Grants released to Gram Panchayats for the year 2002-03.

229

1. Receipts and Expenditure of Gram Panchayats under Salary Grant.

230

2. Receipts and Expenditure of Gram Panchayats under Jawahar Grameena Samruddhi Yojana / Sampoorna Grameena Rojgar Yojana Grant.

231

3. Receipts and Expenditure under X / XI Finance Commission Grant.

232

4. Receipts and Expenditure of Other Grants.

233

Audit Objections raised in Panchayat Raj Institutions for the year 2002-03.

234

No. of Audit Objections raised (category wise) and Amount involved in respect of Panchayat Raj Institutions.

235 & 236

1.

Variation in Account figures.

237

2.

Excess utilization of Grants / Funds.

238

3.

Diversion of Grants / Funds.

239

4.

Non-utilisation of Grants before the lapsable date.

240

5.

Mis-utilisation of Grants / Funds.

241

6.

Non-utilisation of Earmarked funds.

242

6 (1). Funds Earmarked (General) in Zilla Parishads

243

6 (2). Earmarked for welfare of Scheduled Castes – 15% in Zilla Parishads.

244

vi

6 (3). Earmarked for welfare of Scheduled Tribes – 6% in Zilla Parishads.

245

6 (4). Earmarked for Women Development and Child Welfare – 15% in Zilla Parishads.

246

6 (5). Funds Earmarked Parishads.

247

(General)

in

Mandal

6 (6). Earmarked for welfare of Scheduled Castes – 15% in Mandal Parishads.

248

6 (7). Earmarked for welfare of Scheduled Tribes – 6% in Mandal Parishads.

249

6 (8). Earmarked for Women Development and Child Welfare – 15% in Mandal Parishads.

250

7.

Non-collection of dues.

251

8.

Advances pending adjustment.

252

9.

Violation of Rules.

253

9 (10). No. of Audit Objections on Non-remittance of deductions / recoveries from work bills / pay bills / contingent bills etc., and amount involved in respect of Panchayat Raj Institutions.

254

9 (10) (1). Non-remittance of Income Tax.

255

9 (10) (2) Non- remittance of Sales Tax.

256

9 (10) (3) Non-remittance of Seigniorage fee.

257

9 (10) (4) Non-remittance of G.I.S.

258

9 (10) (5) Non-remittance of A.P.G.L.I.

259

9 (10) (6) Non-remittance of G.P.F.

260

9 (10) (7) Non-remittance of Employees Welfare Fund

261

9 (10) (8)

Other recoveries such as Marriage Advance / H.B.A. etc.,

262

9 (10) (9)

Income tax not deducted.

263

9 (10) (10) Sales tax not deducted.

264

9 (10) (11) Seigniorage Fee not deducted.

265

9 (10) (12) G.I.S. not deducted.

266

vii

9 (10) (13) A.P.G.L.I. not deducted.

267

9 (10) (14) G.P.F. not deducted.

268

9 (10) (15) Employees Welfare Fund not deducted.

269

9 (10) (16) Other recoveries such as Marriage Advance / H.B.A. etc., not deducted.

270

9 (10) (17) Library cess collected but not remitted.

271

10.

Non-production of records.

272

11.

Misappropriations.

273

12.

Excess Payments.

274

13.

Wasteful Expenditure.

275

14.

Instances of cases of unaccounted cash / stores.

276

15.

Pendency of Utilisation Certificates.

277

16.

Surcharge Certificates.

278

17.

Others.

279

18.

Demand Drafts / Cheques / Bankers Cheques etc.,

280

10

No. of outstanding Audit objections as on 31-032004 in Panchayat Raj Institutions.

281

11

No. of Utilisation Certificates due to be submitted in Panchayat Raj Institutions.

282

viii

ABBREVIATIONS USED S.Cs

Scheduled Castes

S.Ts

Scheduled Tribes

T.A

Travelling Allowance

P.R & RD

Panchayat Raj & Rural Development

RWS/ARWS

Rural Water Supply/Accelerated Rural Water Supply

J.R.Y

Jawahar Rojgar Yojana

D.E.O

District Educational Officer

T.F.C

Tenth Finance Commission

J.G.S.Y

Jawahar Grameena Samrudhi Yojana

S.J.S.R.Y

Swarna Jayanthy Shahari Rojgar Yojana

L.C.S

Low Cost Sanitation

I.D.S.M.T

Integrated Development of Small and Medium Towns

M.P.L.A.D

Member of Parliament Local Area Development

N.S.D.P

National Slum Development Programme

I.L.C.S

Individual Low Cost Sanitation

A.P.R.B

Andhra Pradesh Rural Board

R.R.M

Rural Road Maintenance

M.N.P

Minimum Needs Programme

S.F.C

State Finance Corporation

NABARD

National Bank for Agriculture & Rural Development

Spl. R.R.M.S

Special Rural Road Maintenance Scheme

S.M.P

Sub-Merian Project

T & P Charges

Tools and Plant Charges

C.D.R

Community Development Resource

O.N.G.C

Oil & Natural Gas Commission

M.I

Minor Irrigation

Z.P

Zilla Parishad

O.B.B

Operation Black Board

xi

E.E

Executive Engineer

A.P.R.B.S.F.C

Andhra Pradesh Commission

E.A.S

Employment Assurance Scheme

ARWS (N.T.S.P)

Accelarated Rural Water Supply (Non tribal sub plan)

M.N.P (N.T.S.P)

Minimum Needs Programme (Non tribal sub plan)

R.S.P (Plan)

Rural Shifting Programme

M.H.P

Maintenance of Hand Pumps

A.C.D.F

Assembly Constituency Development Fund

FDR (Roads)

Flood Damage Relief

R.D.P

Rural Development Programme

R.I.D.F

Rural Infrastructure Development Fund

Vr.

Voucher

M.P.D.O

Mandal Parishad Development Officer

T.T.A

Transfer Traveling Allowance

P.S. Charges

Petty Supervision Charges

F.S.D

Further Security Deposit

C.C. Part Bill

Contract Certificate part bill

M.B

Measurement Book

Cu.m

Cubic Meter

R.S.P

Rural Sanction Programme

V.L.T

Vacant Land Tax

P.H. Workers

Public Health Workers

L.T.C

Leave Travel Concession

S.P.P

Special Promotion Post

P.W.S

Protected Water Supply

R.D

Rural Development

Residential

xii

Building

State

Finance

PREFACE The State Audit Act, 1989 passed by the Legislature of Andhra Pradesh has empowered the Director of State Audit (earlier known as the Director, Local Fund Audit) to conduct the audit of accounts of Panchayat Raj Institutions, which he was doing earlier also as per Government orders. The Director, State Audit conducts post audit of the above institutions in the subsequent financial year. Institution wise audit reports containing various audit objections are issued to the Executive Authorities of the concerned Local bodies for follow up action i.e., rectification of defects pointed out in the audit reports and to submit a consolidated reply to the audit report after approval by the General Body of the authority concerned. During the year 2003-04 the Director of State Audit had conducted the audit of the accounts of a total No. of 24,053 audit years and the institution wise break up is as follows: Sl. No.

Name of the Body

No. of years audited

1

Zilla Parishads

23

2

Mandal Parishads

1093

3

Gram Panchayats

22937 Total:

24053

The total amount audited relating to the above institutions is: Receipts

:

Rs. 3726.18 Crores

Expenditure

:

Rs. 3538.18 Crores

Under Section 11 of State Audit Act, 1989, the Director, State Audit is required to submit annually a Consolidated Audit and Review Report on the accounts of the Local Bodies to the Government and such report shall be laid on the table of the Legislative Assembly. In accordance with the provisions of the Act, the Consolidated Audit and Review Report of Panchayat Raj Institutions namely Zilla Parishads, Mandal Parishads, Gram Panchayats and also Municipalities, Agricultural Market Committees and Zilla Grandhalaya Samasthas whose accounts for the year 2002-03 and also the arrears were audited by the Director of State Audit during the year 2003-04 is submitted.

xiii

OVER VIEW The Director, State Audit conducts “Post audit” of the accounts of Panchayat Raj institutions viz., Zilla Parishads, Mandal Parishads and Gram Panchayats in the subsequent financial year. The various defects noticed are pointed out in the relevant audit reports, institution wise. The Director, State Audit conducts the audit of these Panchayat Raj bodies through the District Audit Offices headed by the District Audit Officer. The District Audit Office is known as Circle Office and the District Audit Officer is the district administrative head of the Department. The District Audit Officer has got separate audit offices for conducting audit of Zilla Parishad, Mandal Parishads, Gram Panchayats, Municipalities etc., in the district. These offices are headed by an Assistant Audit Officer who is provided with assistance of 5 to 6 Senior Auditors depending upon the number of institutions under his jurisdiction. The office of Assistant Audit Officer is known as Unit Office. There are six Regional Offices in the State in each of the six zones headed by Regional Deputy Director. Except the non-notified Gram Panchayats and Zilla Parishad, the audit reports of other institutions viz., Mandal Parishads, Municipalities, Agricultural Market Committees, Zilla Grandhalaya Samsthas etc., are approved by the District Audit Officer. The audit reports of non-notified Gram Panchayats are issued by the auditorwho conducts the audit whereas the audit report of Zilla Parishad is approved by the Regional Deputy Director, State Audit, of the zone concerned. During the year under report, the Director could audit some of the arrears also apart from current audits as shown below: Sl. Name of the Institution No. 1. Zilla Parishads 2. Mandal Parishads 3. Gram Panchayats

Current Audit 22 1093 21864

Arrear Audit 1 0 1073

Total 23 1093 22937

AUDITED AMOUNTS: The total Receipts and Expenditure of all the Panchayat Raj bodies put together for the year 2002-03 were Rs. 3726.18 Crores and Rs. 3538.18 Crores respectively. AUDIT OBJECTIONS: Various irregularities noticed in audit are broadly classified into 19 categories as detailed below: 1.

Variation in Account Figures

2.

Excess Utilisation of Grants

3.

Diversion of Grants / Funds

4.

Non-utilistion of Grants before lapsable date

5.

Mis-utilisation of Grants / Funds

6.

Non-utilistion of Earmarked Funds

xv

7.

Non-collection of dues

8.

Advances Pending Adjustment

9.

Violation of Rules

10.

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

11.

Non Production of records

12.

Mis-approprations

13.

Excess payments

14.

Wasteful Expenditure

15.

Instances of cases of unaccounted cash / stores

16.

Pendency of Utilisation Certificates

17.

Surcharge Certificates Recovery Pending

18.

Others

19.

Demand Drafts / Cheques / Bankers Cheques etc., received but not realized within time

A total number of 140486 audit objections involving an amount of Rs. 403.93 Crores were raised during the year. The category wise and institution wise number of audit objections raised during the year are shown in Statements from 9 to 9 (19) appended to the report. On receipt of replies to the defects pointed out in the earlier reports supported by relevant records / documents, the audit objections were settled wherever the replies were satisfactory. The Assistant Audit Officer, District Audit officer and Regional Deputy Director are authorised to attend the settlement of audit objections. The audit report contains the details of number of audit objections pending settlement at the close of the audit. It could be observed that at the close of audit for the year 2002-03 (Conducted in 2003-04), the No. of audit objections pending settlement is 445115 involving an amount of Rs. 2119.88 Crores. The audit paras selected for inclusion in the Consolidated Audit and Review Report give a glimpse of financial administration in the local bodies. For details institution wise, audit reports are to be referred.

xvi

CONSOLIDATED AUDIT AND REVIEW REPORT ON THE ACCOUNTS OF PANCHAYAT RAJ BODIES FOR THE YEAR 2002-03. PART – A INTRODUCTION 1.1

Under the State Audit Act, 1989 the Director is made in charge of the audit of the funds of local authorities and other authorities specified in the Schedule prescribed in the said Act.

1.2

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

1.3

The Department conducts post audit of the Local authorities and Audit Reports consisting of defects noticed in audit are issued to the Chief Executive Officer of the institution concerned who has to take action for rectifying the defects pointed out in the Audit Report.

1.4

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

2.1

The State Audit Department being one of the limbs of the Government of Andhra Pradesh verifies the following aspects during the course of post audit of the Panchayat Raj bodies, viz., Zilla Parishads, Mandal Parishads and Gram Panchayats. Whether the taxes, fees etc., collected by the Panchayat Raj bodies were properly accounted for with full details in the books of accounts of the body concerned. Whether adequate care is taken to periodically check up the funds with Treasury or Bank. Whether expenditure incurred was provided for in the Budget of the Panchayat Raj body concerned and duly sanctioned by the competent authority under the Act / Rules or any executive instructions issued by the Government. Whether funds were utilized only for the permitted purposes prescribed under the Act / Rules. Whether the procedure prescribed by Government in incurring the expenditure/payments made is properly followed and accounted for with due classification in the books of accounts of the Panchayat Raj body. Whether vouchers for the expenditure incurred were maintained. Whether grants received from different sources were properly accounted for and utilised for the purposes for which they were meant.

2.2

The Department also conducts propriety audit of the expenditure incurred.

1

2.3

During the year under report, the Department has also conducted audit of the accounts of the scheme “Jawahar Grameena Samrudhi Rojgar Yojana / Sampoorna Grameena Rojgar Yojana”. GRANTS RECEIVED DURING THE YEAR BY THE PANCHAYAT RAJ BODIES.

3.1

Panchayat Raj bodies are provided grants by the State / Central Governments to implement the schemes entrusted to them and also for over all development of the area under their jurisdiction.

3.2

The receipts and charges are inclusive of the various grants received from Central and State Governments during the year 2002-03 by the Panchayat Raj bodies. The various Grants received by Panchayat Raj bodies are detailed in Statement Nos. from 5 to 7. STATUS OF AUDIT

4.1

The audit of the following Panchayat Raj bodies upto the year 2002-03 was conducted in the year. Panchayat Raj Bodies i) Zilla Parishads ii) Mandal Parishads iii) Gram Panchayats

4.2

No. of Years audited : 23 : 1093 : 22937

The Department has conducted the audit of the receipts amounting to Rs. 372618.85 lakhs and expenditure of Rs. 353818.05 lakhs as detailed in the Statements No. 2 to 4 with break up institution wise. AUDIT OBJECTIONS

5.1

During the course of audit of these Panchayat Raj bodies for the year 2002-03, the defects noticed were already pointed out in the relevant Audit Reports, as “Audit Objections” which were forwarded to the Chief Executive Authorities concerned for further action at their end as per the procedure laid down under the A.P. State Audit Act.

5.2

A total number of 140486 audit objections involving an amount of Rs. 40393.58 lakhs were raised in the audit of the Panchayat Raj bodies during the year under report.

5.3

A Consolidated Statement showing the number of objections raised, amount involved with institution-wise break-up is annexed vide Statement No. 9.

5.4

CATEGORISATION OF AUDIT OBJECTIONS The various Audit Objections are classified into 19 Categories as detailed below. ¾

Variation in Account Figures

¾

Excess Utilisation of Grants

¾

Diversion of Grants / Funds

¾

Non-utilistion of Grants before lapsable date

¾

Mis-utilisation of Grants / Funds

¾

Non-utilistion of Earmarked Funds 2

¾

Non-collection of dues

¾

Advances pending adjustment

¾

Violation of Rules

¾

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

¾

Non-production of Records

¾

Mis-appropriations

¾

Excess payments

¾

Wasteful Expenditure

¾

Instances of cases of unaccounted cash / stores

¾

Pendency of Utilisation Certificates

¾

Surcharge Certificates-Recovery pending

¾

Others

¾

Demand Drafts / Cheques / Bankers Cheques etc., received but not realized within time

5.5

Consolidated Statements showing the various Audit Objections raised in the Audit Reports with amounts involved category-wise are annexed to the Report [Statements from 9 (1) to 9 (19)].

5.6

Several Audit Objections are pending settlement at the close of audit for the year. Statement Showing Outstanding Audit Objections with Institution – wise break-up is Annexed vide Statement No. 10.

5.7

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

3

1. VARIATION IN ACCOUNT FIGURES 6.1

It was observed in audit that there were certain variations in account figures like opening balance in a particular account not tallying with the closing balance of the previous year, closing balance in the cash book of the previous year not carried forward as opening balance for the current year, Treasury balance not tallying with the cash book balance and reasons for such differences have not been identified and explained in Reconciliation Statements etc.,. It was also noticed that Reconciliation Statements explaining the differences between the Treasury balance and the Cash book balance were not prepared periodically to check the correctness of accounts maintained. These defects were pointed out in audit reports.

6.2

A Consolidated Statement [Statement No. 9 (1)] of Variation in Account figures is appended to the Report from which it could be seen that Nonreconciliation of Rs. 412.22 lakhs was pointed out in 1523 audit objections. A few of such cases are detailed below.

6.3.1

ZILLA PARISHAD – NIZAMABAD DISTRICT.

(a)

EXECUTIVE ENGINEER (P.R) – BODHAN.

DIFFERENCE IN CLOSING BALANCES OF CASH BOOK AND SUB TREASURY PASS BOOK – Rs. 15,89,660/There was a difference of Rs. 15,89,660/- between the closing balances of Cash Book and Sub Treasury Pass Book as on 31-03-2003 in respect of Executive Engineer, Panchayat Raj, Bodhan. Immediate action has to be taken to identify the reasons for the difference and to reconcile the figures. (Para No. 3 of the Audit Report)

(b)

EXECUTIVE ENGINEER (R.W.S.) – BANSWADA.

DIFFERENCE IN THE CLOSING BALANCE OF ANNUAL ACCOUNT – Rs. 61,702/The Closing Balance as on 31-03-2003 as per Annual Account of Executive Engineer, R.W.S., Banswada was 30,80,040/-. But, an amount of Rs. 61,702/- under the Account No. 003 was added to the above Closing Balance as was done in the previous year. No reasons for adding the amount were explained in audit. (Para No. 8 of the Audit Report)

6.3.2

ZILLA PARISHAD – VISAKHAPATNAM DISTRICT.

DIFFERENCE BETWEEN THE CLOSING BALANCE OF CASH BOOK AND TREASURY PASS BOOK – Rs. 58,02,888-82 Ps. It is noticed from the Reconciliation Statement as on 31-03-2004 for the difference between the Closing Balances of Cash Book and Sub Treasury Pass Book, of General Funds of Zilla Parishad, an amount of Rs. 58,02,888-82 was deducted from the Closing Balance in the Cash Book stating that the difference between the closing balances of Cash Book and Sub Treasury Pass Book has been continuing since long time. Immediate action has to be taken to identify the reasons for the difference and necessary entries. (Para No. 2 of the Audit Report)

4

6.3.3

ZILLA PARISHAD – WARANGAL DISTRICT.

DIFFERENCE BETWEEN THE CLOSING BALANCE AS PER CASH BOOK AND SUB TREASURY PASS BOOK. There are differences between the Closing Balances of Cash Book and Sub Treasury Pass Book in respect of General Fund account and Parishad Education Fund account as shown below. Immediate action has to be taken to reconcile the same.

Sl. No.

Name of the Fund

1. 2.

General Fund Parishad Education Fund

Closing Balances as on 31-03-2004 (Cash Book) Rs. 1,78,02,097-35 2,10,76,395-00

Closing Balances as on 31-03-2004 (Sub Treasury Pass Book) Rs. 2,28,21,516-35 2,26,56,420-00

Difference Rs. 50,19,419-00 15,80,025-00

(Para No. 2 of the Audit Report on General Fund & Para No. 2 of the Audit Report on Parishad Education Fund)

6.3.4

ZILLA PARISHAD – KRISHNA DISTRICT.

(a)

EXECUTIVE ENGINEER (P.R) – NUZIVIDU.

OPENING BALANCE NOT IN AGREEMENT WITH THE CLOSING BALANCE OF PREVIOUS YEAR. It was seen from the Annual Account of the Executive Engineer, Panchayat Raj, Nuzividu for the year 2002-03, that the opening balance was taken as Rs. 22,83,333/-. But the Closing Balance as on 31-03-2002 was Rs. (-) 3,32,479/-. Thus the Opening Balance as on 01-04-2002 was not in agreement with the Closing Balance as on 31-03-2002. The reasons for such difference were not explained in audit. (Para No. 2 of the Audit Report)

EXECUTIVE ENGINEER (P.R) – VIJAYAWADA. (b)

OPENING BALANCE NOT IN AGREEMENT WITH THE CLOSING BALANCE OF PREVIOUS YEAR.

As verified from the Annual Account of Executive Engineer, Panchayat Raj, Vijayawada the opening balance as on 01-04-2002 in respect of the following funds was not in agreement with the Closing Balance as on 31-03-2002. The reasons, if any, for the variation were not explained in audit. Sl. No. 1. 2. 3. 4.

Name of the Fund / Grant Z.P. Funds 15% E.M.F for S.Cs W.W.F MP LADS Matching Grant 6% E.M.F for S.Ts

Closing Balance as on 31-03-2002 Rs. (-) 31,66,871/(-) 22,44,848/(-) 4,56,550/-

Opening Balance as on 01-04-2002 Rs. (-) 2,23,081/(-) 71,621/(-) 81,650/-

(-) 6,13,494/-

7,73,429/-

(Para No. 2 of the Audit Report)

5

6.4.1 MANDAL PARISHAD – YADAMARI – CHITTOOR DISTRICT. DIFFERENCE BETWEEN THE CLOSING BALANCES OF CASH BOOK AND SUB TREASURY PASS BOOK. The Closing Balance as per Cash Book as on 31-03-2003 after adding value of un cashed cheques was 8,84,123/-. But the Closing Balance as per Sub Treasury Pass Book was Rs. 7,77,380/-. Thus there is variation between the Closing Balances of Cash Book and Sub Treasury Pass Book to an extent of Rs. 1,06,743/-. The Closing Balances have to be reconciled. (Para No. 2 of the Audit Report)

6.4.2 MANDAL PARISHAD – MANUBOLU – NELLORE DISTRICT. OPENING BALANCE AS ON 01-04-2002 AS PER SUB TREASURY PASS BOOK NOT IN AGREEMENT WITH CLOSING BALANCE AS ON 31-032002. The Closing Balance as per Sub Treasury Pass Book of Elementary Education Funds as on 31-03-2002 was Rs. 3,15,918.26. But the Opening Balance as per the Sub Treasury Pass Book as on 01-04-2002 was Rs. 3,57,268.26. Thus, there is a difference of Rs. 41,350/- between the Closing Balance as on 31-03-2002 and Opening Balance as on 01-04-2002 in the Sub Treasury Pass Book. Action has to be taken to identify the reasons and for necessary entries, if required. (Para No. 26 of the Audit Report)

6.4.3 MANDAL PARISHAD – SHABAD – RANGA REDDY DISTRICT. HUGE DIFFERENCE BETWEEN THE CLOSING BALANCES OF CASH BOOK AND SUB TREASURY PASS BOOK – NOT RECONCILED. a) The Closing Balance as per Cash Book as on 31-03-2003 was Rs. 24,23,925/whereas the Closing Balance as per Sub Treasury Pass Book was Rs. 7,18,575/-. There is a variation to the tune of Rs. 17,05,350/- which needs reconciliation. b) The Sub Treasury Pass Book was last authenticated by the Treasury Officers in 11/1998 only. The Executive Authority has to take immediate action in this regard. (Para No. 6 of the Audit Report)

6.4.4 MANDAL PARISHAD – MEDCHAL – RANGA REDDY DISTRICT. DIFFERENCE BETWEEN THE CLOSING BALANCES OF CASH BOOK AND SUB TREASURY PASS BOOK. The Closing Balances as per Cash Book and Sub Treasury Pass Book in respect of General Funds and Elementary Education Funds as on 31-03-2003 were not in agreement as shown below. Sl. No. 1.

2.

Closing Balance as Closing Balance as per Cash Book as per S.T. Pass Book on 31-03-2003 as on 31-03-2003 General Funds Rs. 2,45,926/Add: Un-cashed Rs. 2,48,132/cheques Rs. 4,94,058/Rs.4,95,661/Elementary Rs. 9,38,112/Rs. 9,54,682/Education Funds The difference in the Closing Balances has to be reconciled. Name of the Funds

(Para No. 6 of the Audit Report)

6

Difference

Rs. 1,603/Rs. 16,570/-

6.4.5 MANDAL PARISHAD – NAZARAPUKOTTURU – SRIKAKULAM DISTRICT. DIFFERENCE BETWEEN THE CLOSING BALANCES AS PER CASH BOOK AND SUB TREASURY PASS BOOK. The Closing Balance as per Sub Treasury Pass Book of Elementary Education Funds as on 31-03-2003 after the addition of the difference in Opening Balance in 03/2001 in Sub Treasury Pass Book of Rs. 68,231/-, should be Rs. 10,68,433-80. But, the Closing Balance was actually Rs. 10,38,433-80 and thus short by Rs. 30,000/-. The discrepancy has to be got corrected by corresponding with the Treasury authorities. (Para No. 1 of the Audit Report of General Funds)

DIFFERENCE BETWEEN THE CLOSING BALANCE AS PER CASH BOOK AND ANNUAL ACCOUNT POINTED OUT IN THE AUDIT REPORTS OF PREVIOUS YEARS – NOT RECTIFIED. The difference between the Closing Balances of Cash Book and Annual Accounts in the previous years in respect of the following Mandal Parishads as shown against each, which was pointed out in the Audit Reports of previous years has not been reconciled and the differences continued in the year 2002-03 also.

Sl. No. 1. 2. 3. 4.

5. 6. 7.

Name of the Mandal Parishad and District

C.B as per Cash Book as 31-03-03 Rs.

Bichkunda, Nizamabad Yellareddy, Nizamabad Pitlam, Nizamabad a) Bhiknoor Nizamabad b) Bhiknoor Nizamabad Bejjamku, Karimnagar Gangadhara Karimnagar Chintakani, Khammam

29,36,549/-

C.B as per Annual Account as on 31-03-03 Rs. 28,10,472/-

18,58,391/-

18,76,414/-

18,023/-

2

5,98,592/-

12,75,178/-

6,76,586/-

2

7,79,615/-

7,34,840/-

44,775/-

2

6,57,651/-

6,17,198/-

40,453/-

2

4,02,758/-

3,94,788/-

7,970/-

2

49,44,919/-

48,44,712/-

1,00,207/-

2

13,91,958/-

13,77,847/-

14,111/-

2

Difference Rs. 1,26,077/-

Para No. of Audit Report on General Funds 2

6.4.6 MANDAL PARISHAD – PULKAL – MEDAK DISTRICT. ELEMENTARY EDUCATION FUND CORRECTLY TAKEN – Rs. 9,000/-



OPENING

BALANCE

NOT

The Closing Balance as on 31-03-2002 as per the Cash Book of Elementary Education Fund was Rs. 3,43,787/- and it was adopted as Opening Balance as on 0104-2002. But, there is discrepancy to an extent of Rs. 9,000/- due to wrong totalling and by tampering the amount in the Challan and also the entry in the Sub Treasury

7

Pass Book by showing the remittance amount as Rs. 10,000/- instead of Rs. 1,000/actually remitted. The discrepancy has to be rectified and balance arrived at correctly apart from initiating disciplinary action against the concerned. (Para No. 2 (ii) of the Audit Report)

6.5.1

GRAM PANCHAYAT – CHANDRAGIRI – CHITTOOR DISTRICT.

DIFFERENCE BETWEEN THE CLOSING BALANCE OF CASH BOOK AND TREASURY PASS BOOK – Rs. 5,19,307/The Closing Balances of Cash Book and Sub Treasury Pass Book of Gram Panchayat, Chandragiri as on 31-03-2003 were Rs. 10,27,508/- and Rs. 5,19,307/respectively. There was a difference of Rs. 5,08,201/-. The variation was due to short remittance of Rs. 126/- in 03/2000 and salary grant of Rs. 5,08,075/- was not credited in the Sub Treasury Pass Book. Immediate action has to be taken to address the Treasury authorities in this regard. (Para No. 2 of the Audit Report)

6.5.2

GRAM PANCHAYAT – JAWARIPETA – KARIMNAGAR DISTRICT.

BALANCE LESS SHOWN IN SUB TREASRURY PASS BOOK – Rs. 5,570/As verified from Sub Treasury Pass Book of Gram Panchayat, Jawaripeta, the balance as on 20-03-2003 was shown as Rs. 8,128/- instead of Rs. 13,698/-. Thus the balance was short shown to an extent of Rs. 5,570/-. The discrepancy has to be got rectified by the Treasury authorities. (Para No. 1 of the Audit Report)

6.5.3

GRAM PANCHAYAT DISTRICT.



ANANDAPUR



VISAKHAPATNAM

DIFFERENCE BETWEEN THE CLOSING BALANCES OF CASH BOOK AND TREASURY PASS BOOK – Rs. 7,161-43 Ps. The Closing Balance as per Cash Book of General Funds and Sub Treasury Pass Book as on 31-03-2003 were Rs. 56,426-76 and Rs. 49,265-33. There is a variation of Rs. 7,161-43. The reasons for the difference have to be identified and reconciled (Para No. 2 of the Audit Report of General Funds)

8

2. EXCESS UTILISATION OF GRANTS 7.1

The Zilla Parishads, Mandal Parishads and Gram Panchayats are in receipt of Grants-in-Aid from the Government for certain specified purposes to be spent within a prescribed time. They furnish utilization certificates for the grants to utilized.

7.2

During the course of audit, several instances have come to the notice of audit that some Panchayat Raj bodies incurred expenditure in excess of the Grantin-Aid received. The fact of incurring of such excess expenditure further implies that such expenditure was met from the unspent balances of some other grants. Necessary steps are called for to curb this sort of financial indiscipline at the earliest. The excess expenditure incurred, wherever possible, should be got reimbursed from the grant sanctioning authorities explaining the circumstances under which excess expenditure over and above the grant sanctioned became inevitable.

7.3

All such cases of excess expenditure over and above the Grant-in-aid received are detailed in Statement No. 9 (2) to the Report from which it could be seen that a total amount of Rs. 879.51 lakhs was spent in excess of the grants received which was pointed out in the relevant audit reports in 1198 paras.

7.4

A few of such irregularities pointed out in the relevant audit reports are detailed below.

7.5.1 EXPENDITURE INCURRED IN ANTICIPATION OF RECEIPT OF GRANTS – NEEDS REIMBURSEMENT. It was noticed in audit that expenditure was incurred in anticipation of receipt of grant from the grant sanctioning authorities as detailed below. Immediate action has to be taken to address the concerned grant releasing authorities and get the amounts reimbursed to the funds of the institutions concerned to avoid financial crunch for implementation of other schemes and other developmental activities. I.

ZILLA PARISHADS

Expenditure Para No. of incurred Audit Report Rs. (1) (2) (3) (4) (a) Zilla Parishad – Kurnool – Engineering Funds 1. M.I. (P) 84,270/1 2. NABARD (Neeru-Meeru M.I) 11,19,037/1 Total: 12,03,307/(b) Zilla Parishad – Nellore – Executive Engineer (P.R.) – Kavali 1. M.P. Buildings 3,08,186/5 2. IX Finance Commission 2,87,975/-do3. FDR 10-2001 16,59,015/-do4. N.M.W.C 3,93,175/-do5. O.B.B & J.R.Y 3,42,345/-do6. Drought (F.F.W.I) 14,10,749/-do7. N.M (C.M.F) 5,02,813/-do8. ASC Drought M.I-I 11,60,415/-do9. F.F.W. II 3,32,000/-doSl. No.

Name of the Grant

9

(1) 10. 11. 12. 13. 14. 15. 16. 17. (c) 1. 2. 3. II. Sl. No.

(2)

(3) (4) E.A.S. 30% 60,21,410/-doF.F.W.I 3,40,149/-doNABARD RIFE - IV 23,63,000/-doDistrict Sports Authority 1,50,000/-doFDR 10/2001 Roads 73,96,983/-doFDR 10/2001 M.I 4,42,559/-doORDP Salaries 86,365/-doNABARD M.I 5,85,708/-doTotal: 2,37,82,847/Zilla Parishad – Nellore – Executive Engineer (P.R) Gudur For Roads 8,42,395/6 E.E. P.R For Tanks 7,50,911/-doXI Finance Commission 43,985/-doTotal: 16,37,291/MANDAL PARISHADS Name of the Mandal Parishad

Visakhapatnam District. 1. Elamanchili 7.6.1

Name of the Grant

Expenditure Incurred Rs.

Staff Salaries

EXPENDITURE INCURRED IN EXCESS RECEIVED – NEEDS REIMBURSEMENT.

Para No. of Audit Report

4,746/OF

5 of G.F

THE

GRANTS

It was noticed in audit that expenditure was incurred in excess of the grants received in respect of following grants. The excess expenditure has to be got reimbursed to the funds of the institutions concerned from the grant releasing authorities duly explaining the reasons for such excess expenditure otherwise there will be shortage of funds for completion of the other schemes and development activities which were already taken up. Sl. No

Name of the Grant

Grant Received Rs.

Expenditure Incurred Rs.

(a) Zilla Parishad – Karimnagar District. 1. Drilling of Bore 1,09,47,801 1,10,40,847/Wells (b) Zilla Parishad – Kurnool District. 1. 2515 ORDP Estt. 5,670/1,20,118/2. 2515 ORDP Estt. 2,29,000/2,55,108/Total: (c) Zilla Parishad – Nellore District. 1. D.C.P. Grant 62,25,633/65,14,288/2. 3. 4.

A.M.C. Rythu Bazar S.G.R.Y (Z.P) Total:

11,30,000/2,60,000/1,16,098/-

20,63,251/3,05,561/15,76,182/-

10

Excess Expenditure incurred Rs. 93,046/-

Para No. of Audit Report 5 E.E. (R.W.S)

1,14,448/26,108/1,40,556/2,88,655/- 5 of E.E. (P.R.) 9,33,251/-do45,561/-do14,60,084/-do27,27,551/-

3. DIVERSION OF GRANTS / FUNDS 8.1

The Panchayat Raj bodies viz., Zilla Parishads, Mandal Parishads are provided with funds by the State / Central Governments either by way of grants or a prescribed share in the Cess, Taxes or Fees collected by the State Government. These bodies also earn income by taking up some remunerative enterprises. In case of Gram Panchayats, they are vested with the power of levying certain taxes and fees like House Tax, Tax on agricultural land for a specific purpose, Fees for lease of porambokes or community lands under their control etc. Such taxes / fees constitute one of the main source of income to them apart from grants-in-aid provided by the Central / State Governments. All the monies received by these bodies form part of their general funds and they can be utilized for the purposes prescribed under the A.P., Panchayat Raj Act / Rules. However, specific grants received should be utilized for the purpose for which the grant is released.

8.2

Incurring of expenditure for purposes other than the prescribed ones without specific permission of the Government / Commissioner Panchayat Raj is not permissible and it amounts to diversion of funds. In case of specific grants, the grants should be utilized only for the purpose for which the grant is released and no diversion is permissible without the permission of such grant releasing authority. But it was noticed in audit that not withstanding such instructions, diversion of specific grants and earmarked funds is taking place. It was also observed in audit that expenditure was incurred under certain grant heads even in the absence of receipt of any grant during the year by diverting other grants. However, such cases were pointed out under the caption 'Excess Utilisation of Grants'. A Statement of such cases noticed is appended to the Report Statement No. 9 (3).

ZILLA PARISHADS: 8.3

As per Sub Section 3 of Section 198 of the Andhra Pradesh Panchayat Raj Act 1994 read with G.O. Ms. No. 446 of PR & RD (Progs.III ) Department, dated: 29-10-1998, the funds of the Zilla Parishad shall be utilized for payment of pay and allowances of its officers and other employees, allowances to be paid to the special invitees and members of Zilla Parishad, its Standing Committee and T.A to the Chairman and Vice Chairman of Zilla Parishad and any item of expenditure directed by the Government for carrying out the purposes of Andhra Pradesh Panchayat Raj Act 1994 and such other expenses as may be necessary for such purposes.

As per the orders issued by Government in G.O. Ms. No. 450 of PR & RD (Progs.IV) Department, dated: 09-04-2001, the general funds of the Zilla Parishad shall be earmarked and spent as indicated below: Sl. No. Name of the item 1 For upgradation, maintenance and restoration of the existing assets including Minor Irrigation sources. 2 For the Welfare of (a) S.C’s (b) S.T’s (c) Women Development and Child Welfare 11

Percentage 10%

15% 6% 15%

3 4

For Drinking Water 34% For office management, office equipment and 16% establishment expenditure 5 For unforeseen Contingencies such as activities of Public 4% Welfare, Contributions to Sports Festivals, Cultural Programmes etc., It was further ordered that for expenditure, which falls out side the purview of the above categories and ceiling prescribed, prior permission of Government was needed. However Government vide G.O. Rt. No. 1473 of P.R. & R.D. (Progs.IV), Department, dated: 20-09-2001 issued orders permitting the Chief Executive Officer of Zilla Parishad and Mandal Parishad Development Officers of Mandal Parishads to spend the General funds available on Food for work programme in total without any ear-marking in order to create employment on the drought prone areas in the State. A few of such cases where diversion of Funds / Grants was pointed out in the audit reports on the accounts of Zilla Parishads of various Districts are reported hereunder. 8.3.1 ZILLA PARISHAD – WARANGAL DISTRICT. DIVERSION OF TEACHING GRANT TO CONTINGENT EXPENDITURE – Rs. 8,65,625/As per G.O. Ms. No. 16, Education (F) Department, dated: 09-01-1982 wages to approved contingent staff viz., Sweeper and watchman working in the schools are to be paid from the contingent grant to be released by the District Educational Officer concerned. Contrary to this, an amount of Rs. 8,65,625/- was spent on wages to the contingent staff from the teaching grant released which is highly irregular. (Para No.3 of the Audit Report on the accounts of Parishad Education Funds)

8.3.2 ZILLA PARISHAD – KURNOOL DISTRICT. DIVERSION FROM GENERAL FUNDS TO MEET ELECTION EXPENDITURE – Rs. 2,71,000/An amount of Rs. 2,71,000 was drawn on Vr. No. 610/11-02 from Zilla Parishad General Funds and diverted for Midterm Election Expenditure, which is irregular. (Para No.2 of the Audit Report on the accounts of General Funds)

8.3.3 ZILLA PARISHAD – WARANGAL DISTRICT. DIVERSION FROM LOAN FUND ACCOUNT TO GENERAL FUNDS – Rs. 8,25,000/An amount of Rs. 8,25,000/- was transferred from Loan Fund account to D.D.O. Account No. 50655 vide Vr. No. 1/18-03-2003 and cheque No. 685895 / 1803-2003 towards staff salaries. (Para No.3 of the Audit Report on the accounts of Loan Funds)

8.3.4 ZILLA PARISHAD – GUNTUR DISTRICT. DIVERSION OF WOMEN AND CHILD WELFARE FUNDS FOR LAYING INTERNAL C.C. ROADS – Rs. 4,79,566/An amount of Rs. 4,79,566/- was diverted from Women & Child Welfare fund for laying internal C.C. Roads which is irregular. (Para No. 4 (i) of the Audit Report on the accounts of General Funds)

12

8.3.5

ZILLA PARISHAD – KRISHNA DISTRICT.

DIVERSION FROM GENERAL FUNDS – Rs. 80,370/It is seen from the cash book and pass book of General funds that payments were made from General Funds as shown below for E.A.S works though E.A.S funds were available. Sl. No. 1. 2. 3. 4. 5.

Cheque No. & Date 327829 / 31-08-2002 327830 / 26-09-2002 327831 / 10-10-2002 327832 / 10-10-2002 327833 / 31-10-2003 Total:

Amount Rs. 3,718/Rs. 15,000/Rs. 53,297/Rs. 7,079/Rs. 1,276/Rs. 80,370/-

(Para No.3 of the Audit Report on the accounts of E.E.P.R. (RWS), Vijayawada)

8.3.6

ZILLA PARISHAD – EAST GODAVARI DISTRICT.

DIVERSION FROM CONTINGENT GRANT TOWARDS T.A. TO STAFF – Rs. 22,500/A sum of Rs. 22,500/- was drawn from contingent grant for payment of F.T.A. to the staff, Kathipudi (R.W.S), Sub division on Vr. No. from 244 / 03 to 263 / 03. (Para No.8 of the Audit Report on the accounts of Executive Engineer, R.W.S., Kakinada)

8.3.7

ZILLA PARISHAD – NIZAMABAD DISTRICT.

DIVERSION FROM E.A.S FUNDS – Rs. 14,589/On Vr. No.14, dated: 15-03-2003 payment was made from E.A.S funds to Mandal Parishad Development Officer, Kammarpally towards contingent expenditure. (Para No. 4 of the Audit Report on the accounts of E.A.S. Funds)

8.4

MANDAL PARISHADS:

Under Rule 35 of the Rules issued in G.O. Ms. No. 704 of PR & RD, dated: 05-11-1994 specifying the purposes to which the Mandal Parishad Fund might be applied, a Mandal Parishad shall not without the previous sanction of Government divert even temporarily any of the following earmarked funds for purposes other than those for which they are collected or allotted. i) ii) iii) iv) v) vi) vii) viii)

Funds collected for the opening and maintenance of Elementary schools. Special State Grants sanctioned for specific purposes of Agriculture, Animal Husbandry, Fisheries, Health and Rural Sanitation. Receipts derived from the sale of capital assets. Income from endowments and trusts. Deposits including G.P.F. Funds relating to institutions and schemes transferred to the Mandal Parishad by Government or Heads of Department of the Government. Funds relating to the programmes entrusted by other departments. Grants from All India bodies and institutions for the specified purposes of development of Cottage and Village Industries, Khadi, Silk, Coir, Handicrafts and the like. 13

ix) x) xi) xii) xiii) 8.5

1) 2)

3) 4) 5)

………………………………………………. ………………………………………………. Funds allotted to scheduled castes House sites or other programmes intended for amelioration of Scheduled Castes & Tribes. ………………………………………………. ……………………………………………….etc.,

Further Government ordered in their G.O. Ms. No. 451, P.R & R.D., (Prog. III) Department, upto 30-06-2001 that the General Funds of Mandal Parishads should be earmarked and spent as indicated below: For up-gradation, maintenance and Restoration of existing assets including Minor Irrigation sources For the Welfare of a. Scheduled Castes b. Scheduled Tribes c. Women Development & Child Welfare For drinking water in emergencies For office management, office equipment ,establishment expenditure For unforeseen contingencies such as activities of public welfare, Contributions to sports, festivals, cultural programmes etc.,

10%

15% 6% 15% 34% 16% 4%

Government further ordered that expenditure which falls outside the purview of the above categories and ceiling prescribed needs prior permission of the Government. However, Government in the G.O. Rt. No. 1473 of P.R. & R.D. (Progs.IV) dated: 20-09-2001 permitted all the Chief Executive Officers of Zilla Parishads and Mandal Parishad Development Officers of Mandal Parishads to spend General funds available on Food for Work programme without any ear marking to create employment in the drought prone areas in the state. A few cases of diversion of grants noticed in audit on the accounts of Mandal Parishads are as under. 8.5.1

DIVERSION OF MANDAL PARISHAD FUNDS TO MEET THE ELECTION EXPENDITURE.

General Funds of some of the Mandal Parishads were diverted to meet the Election expenditure without the sanction of the Government which is irregular. A few cases are mentioned below: Sl. No. 1. 2. 3. 4.

Name of the Mandal Parishad & District Prattipadu, East Godavari Amaravathi, Guntur Durgi, Guntur Rajapet, Nalgonda

Vr. No. & date 53 / 19-07-2002 326 / 03-2003 88 / 06-2002 156 / 21-10-2002 & 169 / 05-11-2002

Amount Para No. of Rs. Audit Report 27,006/9 19,120/10 17,035/3 40,000/10

8.5.2 FUNDS DIVERTED FOR OTHER SCHEMES / PURPOSES. General Funds of some of Mandal Parishads have been diverted for other schemes/purposes without the sanction of the Government which is highly irregular. A few of such cases are mentioned below:

14

Sl. No. 1. 2. 3. 4. 5. 6. 8.5.3

Name of the Mandal Parishad & District Sankavaram, East Godavari Pedapudi, East Godavari Pentapadu, West Godavari Vinukonda, Guntur Naidupet, Nellore Pulkal, Medak DIVERSION OF CONTINGENCIES.

Scheme to which diverted JB SGRY DWACRA JB Clean & Green JB

TEACHING

GRANT

Amount Rs. 11,350/4,95,000/18,000/15,674/16,070/21,573/TO

Para No. of Audit Report 10 (c) 13 31 4 17 3 (ii)

EDUCATION

In many of the Mandal Parishads the teaching grant released by the District Audit Officer, Sate Audit towards salaries of the teachers working in the Primary and Upper Primary Schools of Mandal Parishad was diverted towards contingent expenditure instead of getting the contingent grant from the District Educational Officer which is highly irregular. Such diversions noticed were pointed in the relevant Audit reports. A few such instances are mentioned below. Sl. No.

Name of the Mandal Parishad & District

1. 2. 3. 4. 5. 6. 7. 8. 9. 10. 11. 12. 13. 14.

Husennapet, Krishna Palakonduru, West Godavari Kamavarapukota, West Godavari Tadepalligudem, West Godavari Tangutur, Prakasam Tanakal, Anantapur Yenpalem, Khammam Toopran, Medak Nangennoor, Medak Pulkal, Medak Kondapak, Medak Doultabad, Medak Raikode, Medak Medak, Medak

8.5.4

Amount of Teaching grant diverted to Education Contingencies Rs. 56,222/Rs. 44,375/Rs. 43,074/Rs. 20,057/Rs. 31,403/Rs. 16,092/Rs. 1,26,000/Rs. 85,463/Rs. 99,747/Rs. 1,12,989/Rs. 83,650/Rs. 1,06,126/Rs. 45,900/Rs. 3,04,050/-

Para No. of Audit Report 8 20 25 32 3 14(a) 3 3 15 16 29 31 57 46

DIVERSION OF MANDAL PARISHAD FUNDS FOR PAYMENT OF PENSION / F.B.F / G.I.S OF MANDAL PARISHAD EMPLOYEES.

Mandal Parishad General Funds were diverted in some Mandal Parishads for payment of Pensions / F.B.F / G.I.S to retired employees without sanction of Government. A few such instances are cited below. Sl. No.

Name of Mandal Parishad & District

(1) (2) 1. Karlapalem, Guntur 2. Marripadu, Nellore 3. Chillakuru, Nellore

Purpose for which diverted

Amount Rs.

(3) Payment of pensions Payment of pensions Payment of F.B.F & G.I.S Claims

(4) 36,289/14,750/1,56,387/-

15

Para No. of Audit Report (5) 2 (c) 22 22

(1) 4. 5. 6. 7.

(2) Venkatagiri, Nellore Kodavaluru, Nellore Atmakur, Nellore Bukka Rai Samudram, Ananthapur 8. Pakala, Chittoor

(3) Payment of pension Payment of pension Payment of pension Payment of F.B.F / G.I.S

(4) 8,754/1,73,246/1,82,395/93,748/-

(5) 12 12 28 5 (A)

Payment of pension

1,16,616/-

4

In case of Chittamuru, Mandal Parishad an amount of Rs. 1,73,246/- was diverted from Elementary Education Funds for payment of Anticipatory Pension. 8.5.5

DIVERSION OF MANDAL PARISHAD GENERAL / ELEMENTARY EDUCATION FUNDS FOR OTHER PURPOSES.

Elementary Education funds and General funds of many of the Mandal Parishads were diverted for the purposes noted against each without the sanction of the Government which is highly irregular. A few cases are cited below: Sl. No. 1.

Name of the Mandal Parishad & District Pedapudi, East Godavari

Fund from which diverted G.F.

2.

Mamidikuduru, East Godavari

G.F.

3.

Pedapudi, East Godavari

G.F.

4.

Achanta, West Godavari

G.F.

5.

Dachepalli, Guntur

G.F.

6.

Addanki, Prakasam

7.

Brahma Samudram, Ananthapur Rajapet, Nalgonda

Ele. Edn. Funds G.F.

8.

8.5.6

G.F.

Purpose for which diverted Pay and allowances of work inspectors Pay and allowances of work inspectors Balwadi Teachers Salaries Salaries of provincialised Non-Teaching staff Salary of Balwadi teacher Salaries of DPEP H.M. Salaries of work inspectors Honorarium and T.A. of Chairman

35,928/-

Para No. of Audit Report 12

70,534/-

14

1,12,300/-

16

1,50,050/-

9

Amount Rs.

11,774/-

4 (a)

52,401/-

3

853/-

6

18,000/-

9

DIVERSION OF TEACHING GRANT FOR ADVANCES.

In some Mandal Parishads teaching grant was diverted for payment of Advances without sanction of Government which is irregular. Few cases are mentioned below. 16

Sl. No.

Name of the Mandal Parishad & District

Purpose for which diverted

Amount Rs.

1. 2. 3. 4.

Chittamuru, Nellore Rapuru, Nellore Kovalikuntla, Kurnool Kothacheruvu, Ananthapur

Festival Advance Educational Advance Festival Advance Festival Advance

1,80,000/2,000/1,08,500/64,000/-

8.5.7

MANDAL PARISHAD GODAVARI DISTRICT.



KAPILESWARAPURAM

Para No. of Audit Report 49 56 13 16 (A) –

EAST

ELECTION EXPENDITURE MET FROM THE GENERAL FUNDS – NEEDS REIMBURSEMENT – Rs. 54,761/During the course of audit of Mandal Parishad, Kapileswarapuram, it was noticed that an amount of Rs. 54,761/- was drawn in Vr. No. 34 / 06-2002 and the amount was spent in Gram Panchayat Elections subject to reimbursement of the Election Grant vide Progs. L. Dis. No. 6561/99-A4, dated: 04-2002 of the District Panchayat Officer, Kakinada, East Godavari District. The connected vouchers were also not produced to audit for verification. In the absence of the same the correctness of the expenditure could not be verified in audit and expenditure is held under objection. Early action would need to be taken to adjust the amount to General funds and the adjustment particulars to be pointed out to audit. (Para No. 21 of the Audit Report)

8.6

GRAM PANCHAYATS:

As per Section 75 of the Andhra Pradesh Panchayat Raj Act, "the purposes to which the Gram Panchayat fund may be applied include all objects expressly declared obligatory or discretionary by the Act or any Rules made there under and the fund shall be applicable there to within the village subject to such rules or special orders as the government may prescribe or issue and shall, subject as aforesaid be applicable to such purposes outside the village, if the expenditure is authorized by this Act or specifically sanctioned by the Commissioner, Panchayat Raj. Under Section 45 of the Andhra Pradesh Panchayat Raj Act, it shall be the duty of a Gram Panchayat within the limits of it funds to make reasonable provisions for carrying out the requirements of the village in respect of the following matters, namely. (i)

(ii) (iii) (iv)

The construction repair and maintenance of all buildings vested in the Gram Panchayat and of all public roads in the village (other than the roads vested in the Mandal Parishad and Zilla Parishad and the roads classified by the government as National and State Highways and of all bridges, culverts, road dams and cause way on such roads.) The lighting of public roads and public places. The construction of drains and their maintenance and the disposal of drainage water and sewage. The cleaning of streets, removal of rubbish heaps, jungle growth and prickly pear, the filling of the disused wells, sanitary ponds, pools, ditches, pits or hollows and other improvements to the sanitary condition of the village.

17

(v)

The provision of public latrines and arrangements to clean latrines whether public or private. (vi) The opening and maintenance of cremation and burial grounds and the disposal of unclaimed dead bodies of human beings or of animals. (vii) Preventive and remedial measures connected with any epidemic or with malaria etc., Further as per section 46 of the Act, a Gram Panchayat may also make such provision as it thinks fit for carrying out the requirements of the village in respect of the following matters, namely. (i) (ii) (iii) (iv)

Constructions and maintenance of Dharma Salas, Sarais or rest houses for travellers. The planting and preservation of grooves and trees on the sides of roads and other places. The promotion and development of pre-primary Education Elementary Education. Social and health Education, Cottage Industries and Trade. The establishment and maintenance of dispensaries and payment of subsidies to rural medical practitioners etc.,

Thus the Gram Panchayat fund can be utilized for obligatory as well as optional functions. Expenditure not falling within these functions will be extraordinary and can be met only with the sanction of Commissioner, Panchayat Raj. But it was observed in audit that Gram Panchayats funds are spent for purposes other than those mentioned above, without specific sanction of Commissioner, Panchayat Raj. A few of such cases are reported here under. 8.6.1

FUNDS DIVERTED FOR OTHER PURPOSES.

General Funds of some of the Gram Panchayats have been utilized for payment of electrical bills etc., of the office of the D.P.O / D.L.P.O in some districts. Payment of bills of Government Offices by Gram Panchayats is irregular. A few cases are detailed below.

(1) 1.

(2) Visakha patnam

Name of the Gram Panchayat & Mandal (3) Paderu, Paderu

2.

Karimnagar

Palakurti

3.

Mahaboob nagar

Ieeza

4.

Nizamabad

Balakonda

5.

Nizamabad

Safapoor

Sl. No.

District

Purpose for which diverted (4) Electricity consumption Charges of O/o. DLPO, Paderu Telephone charges of O/o. DPO, Karimnagar Electricity consumption Charges of O/o. DPO, Mahaboobnagar Diesel charges of DPO, Nizamabad Electricity consumption Charges of O/o. DPO, Nizamabad 18

Amount Rs. (5) 9,624/-

Para No. of Audit Report (6) 24

819/-

3

8,026/-

12

4,940/-

6

24,265/-

11

(1) 6.

(2) Nizamabad

(3) Mupkal

7.

Nizamabad

Pentakund

8.6.2

(4) Cell phone charges of DPO, Nizamabad Telephone charges of O/o. DLPO, Bodhan

(5) 5,110/-

(6) 5

2,482/-

7

FUNDS DIVERTED FROM ONE FUND TO ANOTHER FUND.

Funds were diverted from one fund to another fund in some of the Gram Panchayats in some districts as detailed below which is irregular. Sl. No. 1.

2. 3. 4. 5.

6. 7.

8.

9. 10. 11.

Name of the Gram Panchayat & Mandal Vishaka Mahehabpeta, patnam Payakarao pet Mandal Prakasam Pavuluru, Inkollu Mandal Prakasam Konijedu, Tangutur Mandal Prakasam -doGuntur Pamidipadu, Narasaraopet Mandal Chittoor Adenapalli, Pakala Mandal Karimnagar Ellantakunta, Ellantakunta Mandal Karimnagar Maddikunta, Mustabad Mandal Karimnagar Kodenavaripalli, Nizamabad Bheemgal Warangal Matchapur Name of the District

Fund from which diverted EFC

SGRY

17,000/-

Para No. of Audit Report 15

JGSY / SJRY SGRY

EFC

58,876/-

6

EFC

77,000/-

14

GF EFC

EFC GF

1,55,000/30,285/-

9 2

SGRY

GF

11,000/-

2

GF

EFC

42,000/-

2

SGRY

GF

14,000/-

1

JGSY EFC EFC

EFC GF SGRY

8,176/59,000/9,948/-

2 23 8

19

Fund to which diverted

Amount Rs.

4. NON-UTILISATION OF GRANTS BEFORE LAPSABLE DATE 9.1

Government release special grants to the Panchayat Raj bodies for implementing specific schemes. These grants are to be utilised for the purposes for which they are meant for, following the guidelines issued/ norms prescribed and such utilisation should be within the time prescribed. Otherwise, the grants will lapse to government, unless the lapsable date of any particular grant is extended by Government or grant releasing authority.

9.2

All the purposive grants released in a financial year are to be utilized before the close of next financial year as contemplated in G.O. Ms. No. 354 of P.R. & R.D & Relief (Accts-VI) Department, Dated: 15-06-1994. However, salary grant, etc. will lapse at the end of the financial year irrespective of the date of release.

9.3

It is noticed in audit that in spite of allowing reasonable time for utilising the grant, certain executive authorities of the local bodies did not utilise the grants released within the lapsable date and thereby huge amounts were left unutilised. The grant sanctioning authorities were also not approached for extending the utilisation period. Thus the schemes for which the grants released were not implemented effectively and totally. The unspent balances were also not refunded to the grant releasing authorities.

9.4

A few of such cases pointed out in the Audit Reports of the Panchayat Raj bodies are detailed hereunder.

9.5.1

ZILLA PARISHAD – WARANGAL DISTRICT.

NON-UTILISATION OF CONTINGENT GRANT BEFORE LAPSABLE DATE – NEEDS REFUND – Rs. 20,61,000/The contingent grant released for the year 2002-03 as detailed below was allowed to be lapsed in terms of G.O. Ms. No. 354 PR & RD (Accts-VI) dated: 15-061994 without making full use. Action would need to be taken to refund the same to State funds under intimation to audit. Sl. No.

Nature of the Grant

1.

Contingent Grant

Authority releasing the grant

Amount released Rs.

Expenditure Rs.

Amount lapsed Rs.

D.E.O., Warangal

20,61,000/-

Nil

20,61,000/-

(Para No. 4 of the Audit Report)

9.5.2

ZILLA PARISHAD – KHAMMAM DISTRICT.

GRANTS RELEASED UNDER VARIOUS SCHEMES – LAPSED DUE TO NON-UTILISATION WITHIN THE TIME – NEEDS REFUND – Rs. 41,20,006/Government in their G.O. Ms. No. 354 P.R & R.D (Acts-VI) Department, dated: 15-06-1994, have extended the period of utilisation of the grants up to the end of March of the succeeding year of grant releasing year except the Pay & Allowances which lapse on the last day of the financial year. Taking into consideration of these orders it was noticed that the following amounts were made to lapse without making full use. The amounts lapsed would need to be remitted to State funds.

20

Sl. No. 1. 2. 3. 4. 5. 6. 7. 8.

Purpose of Grant E.A.S. Regular F.D.R. A.C.D.P 20% J.R.Y F.D.R. Grant C.M. Fund Grant A.C.D Funds Grant P.A.O. Grants Total:

Amount lapsed Rs. 39,678/Rs. 5,19,775/Rs. 1,78,797/Rs. 2,10,807/Rs. 1,07,649/Rs. 50,294/Rs. 6,37,748/Rs. 23,75,258/Rs. 41,20,006/-

(Para No. 7 of the Audit Report)

9.5.3

ZILLA PARISHAD – KADAPA DISTRICT.

UNSPENT BALANCE UNDER VARIOUS SCHEMES – AMOUNT LAPSED DUE TO NON-UTILISATION WITHIN THE PERMITTED TIME – Rs. 2,07,90,408/As could be verified from the Annual Account for the year under report the following grants were not utilised and were allowed to lapse in terms of G.O. Ms. No. 354 P.R & R.D (Accounts-VI) Department, dated: 15-06-1994. Sl. No. 1. 2. 3. 4. 5. 6. 7. 8. 9. 10. 11. 12. 13.

Name of the Grant New R.R.M. Special R.R.M. M.N.P. (D) M.N.P. (S.C) XI Finance S.F.C. Maintenance S.F.C.(Constructions) S.F.C. (Pensionery) M.P.P. Buildings Nabard IV Nabard II M.I(SCP) Rural Water Supply

Amount lapsed Rs. 27,24,664/Rs. 3,16,442/Rs. 5,06,574/Rs. 94,380/Rs. 22,229/Rs. 34,74,661/Rs. 21,72,807/Rs. 6,75,199/Rs. 20,65,687/Rs. 27,21,776/Rs. 14,47,521/Rs. 8,000/Rs. 45,60,468/-

Action would need to be taken to refund the unspent grants. Alternatively extension of time for utilization of the unspent balances should be obtained from the grant sanctioning authority concerned. (Para No. 9 of the Audit Report)

9.5.4

ZILLA PARISHAD – SRIKAKULAM DISTRICT.

GRANTS LAPSED DUE TO NON-UTILISATION – NEEDS REFUND – Rs. 26,84,612/As verified from the cash book the following grants lapsed due to their nonutilisation within the time allowed by Government in terms of G.O. Ms. No. 354 P.R & R.D Department, dated: 15-06-1994. Sl. No. (1) 1.

Name of the Grant (2) A.R.W.S (SCP) 21

Amount lapsed (3) Rs. 21,50,612/-

(1) 2. 3. 4.

(2) A.R.W.S. (NTSP) M.N.P. A.R.W.S. (P) Total:

(3) Rs. 1,06,994/Rs. 45,797/Rs. 3,81,209/Rs. 26,84,612/-

The amount lapsed was not refunded to State funds. (Para No. 8 of the Audit Report)

9.5.5. ZILLA PARISHAD – KAKINADA – EAST GODAVARI DISTRICT. NON-UTILISATION OF GRANTS WITHIN TIME – GRANTS LAPSED – UNSPENT BALANCE NEEDS REFUND – Rs. 1,97,422/The grants lapsed due to non-utilisation within the time as per G.O. Ms. No. 354 P.R & R.D (Actts-VI) Department, dated: 15-06-1994 are detailed below. Action would need to be taken to remit the unspent balance to the State funds under intimation to audit. Sl. Purpose of the Grant No. 1. Contingencies (Engg.) 2. Salaries of T.B. Watchman & T.B. Ele. charges & T.B. contingencies Total:

Amount Released Rs. 1,19,000/Rs. 5,84,000/-

Amount lapsed Rs. 91,909/Rs. 1,05,513/Rs. 1,97,422/-

(Para No. 7 (b) of the Audit Report)

9.5.6 ZILLA PARISHAD – NELLORE DISTRICT. GRANTS LAPSED DUE TO NON-UTILISATION WITHIN THE TIME – NEEDS REFUND – Rs. 1,71,49,310/It was noticed in audit that the following grants were allowed to lapse without making full use and accomplishing the benefits expected. The unspent balance as shown below needs to be refunded to State funds, in case extension of time for utilisation of the unspent balance, if any sought is not allowed by the grant sanctioning authority concerned. Sl. No. 1. 2. 3. 4. 5. 6. 7. 8. 9.

Nature of Grant Natural calamities P.M.G.S.Y. F.D.R. E.A.S. 100% Neeru-Meeru Shadikhana S.G.R.Y. Pilon Contingent grant S.G.R.Y.

Grant released Rs. 34,36,000/2,94,84,000/12,42,245/50,88,000/4,50,000/2,50,000/1,50,000/1,54,671/66,50,000/-

(Para No. 6 (2) of the Audit Report)

22

Expenditure incurred Rs. - Nil 24,16,023/4,50,000/46,95,630/30,376/- Nil 1,00,000/19,079/3,00,098/-

Balance Rs. 34,36,000/53,23,577/7,92,245/3,92,370/4,19,624/2,50,000/50,000/1,35,592/63,49,902/-

9.6.1

MANDAL PARISHAD – ADILABAD DISTRICT.

GRANTS NOT-UTILISED WITHIN THE LAPSABLE DATE – NEEDS REFUND – Rs. 4,17,378/It was noticed in audit that the following grants were made to lapse during the year without making full use. Sl. Purpose of Grant No. 1. Salaries of M.P Staff 2. T.A to Staff

Amount Received Rs. 7,68,000/Rs. 19,000/-

Expenditure Incurred Rs. 3,51,798/Rs. 17,824/-

Balance Rs. 4,16,202/Rs. 1,176/-

The amount so lapsed was not refunded to State funds. (Para No. of the Audit Report)

9.6.2

MANDAL PARISHAD – KADAPA DISTRICT.

CONTINGENT GRANT – LAPSED DUE TO NON-UTILISATION – NEEDS REFUND – Rs. 1,35,818/It was noticed in audit that the Mandal Parishad utilized an amount of Rs. 56,240/- only out of the T.A & Contingent grant of Rs. 1,92,058/- released during the year allowing the balance amount of Rs. 1,35,818/- to lapse in terms of G.O. Ms. No. 354 P.R & R.D Department, dated: 15-06-1994. (Para No. 7 of the Audit Report)

9.7.1

GRAM PANCHAYAT – KALLUR – KHAMMAM DISTRICT.

GRANTS UNDER SUKHEEBHAVA SCHEME – ALLOWED TO LAPSE WITHOUT UTILISATION – Rs. 9,600/During the year an amount of Rs. 9,600/- has been sanctioned and adjusted to Gram Panchayat funds towards “Sukhee Bhava” Scheme. The State Government introduced “Sukhee Bhava” Scheme to provide nutritious food to the poorest pregnant women for their health and an amount of Rs. 9,600/- was sanctioned to the Gram Panchayat. But the entire amount is kept unutilised defeating the very purpose of providing the grant. (Para No. 6 of the Audit Report)

9.7.2

GRAM PANCHAYATS – SALARY GRANT RELEASED GOVERNMENT NOT UTILISED FULLY – NEEDS REFUND.

BY

The grant released towards the pay & allowances of the provincialised establishment of Gram Panchayats mentioned below for the year 2002-03 was not fully utilised. The details of grant released, expenditure incurred and balance at the close of the financial year is as shown below. Action would need to be taken to refund the same to the State funds. Sl. No. (1) 1. 2.

Name of the Gram Panchayat

Name of the District

Amount Released Rs.

(2) (3) (4) Saradhi Srikakulam 3,08,000/Pathakadapa Kadapa 6,00,000/-

23

Para No. of Audit Report (5) (6) (7) 1,96,323/- 1,11,677/17 2,21,998/- 3,78,002/7

Expenditure Incurred Rs.

Balance Rs.

(1) 3. 4. 5. 6. 7. 8.

(2) Aspari Nandavaram Buchireddy palem Alluru Kovvur Peruru

9.

Isvi

(3) Kurnool Kurnool Nellore

(4) 4,20,000/6,15,000/3,96,000/-

(5) (6) 2,42,674/- 1,77,326/1,30,300/- 4,84,700/3,42,644/53,356/-

(7) 11 2 3

Nellore Nellore East Godavari Kurnool

4,20,000/4,70,000/2,55,900/-

2,42,674/- 1,77,326/4,43,456/26,544/1,20,386/- 1,35,514/-

11 3 9

- Nil -

9

50,000/-

24

50,000/-

5. MIS-UTILISATION OF GRANTS / FUNDS 10.1

Many cases of Mis-utilisation of funds/grants were noticed in audit, a few of them are mentioned below.

10.2

A total number of 596 such cases involving an amount of Rs. 344.19 lakhs were pointed out in audit.

10.3

A Statement of such cases noticed is appended to the Report [Statement No. 9 (5)]

10.4.1 EXECUTIVE ENGINEER (P.R) – ZILLA PARISHAD – GUNTUR DISTRICT. PURCHASES – PURCHASE OF KODAK DIGITAL CAMERA FOR THE OFFICE OF SUPERINTENDING ENGINEER (P.R) GUNTUR FROM 003 – ENGINEERING FUNDS OF EXECUTIVE ENGINEER (P.R) GUNTUR – IRREGULAR – NEEDS REIMBURSEMENT – Rs. 27,000/An amount of Rs. 27,000/- was incurred on Vr. No. 6/05-2002 and 46/11-2002 towards purchase of Kodak Digital camera for the office of Superintending Engineer (P.R), Guntur from “003-Engineering” Funds of Guntur Division Office during the year under report. The office of Superintending Engineer (P.R), Guntur is a Government Office and administrative expenses of this office should be met from the budget allotment to this office. There is no provision to meet this expenditure from “003-Engineering Funds”. In the absence of the above, the expenditure of Rs. 27,000/- incurred cannot be admitted in audit and is held under objection. Immediate action would need to be taken to get the amount reimbursed from the O/o Superintending Engineer (P.R), Guntur and credited to “003-Engineering Funds” (Para No. 5 of the Audit Report on the accounts of Executive Engineer (P.R), Guntur.)

10.4.2 EXECUTIVE ENGINEER P.R. (R.W.S) – ZILLA PARISHAD – GUNTUR. CONTINGENCIES & ELECTRICAL BILLS OF THE OFFICE OF SUPERINTENDING ENGINEER (P.R) GUNTUR PAID BY EXECUTIVE ENGINEER (P.R) – NEEDS – REIMBURSEMENT – Rs. 18,112/An aggregate amount of Rs. 18,112/- as detailed below was drawn and paid towards Electricity Bills of the Superintending Engineer’s Office (RWS), Guntur. The Superintending Engineer’s Office (RWS), Guntur is a State Government Office. Administrative expenses, if any of this office should be met from the budget allotment. There is no provision to meet the expenditure from “005-Engineering Funds”. The authority under which the payments were made from “005-Engineering Funds” was not explained to audit. Hence, action would need to be taken to get the amount reimbursed from the office of the Superintending Engineer (RWS), Guntur and credited to “005-Engineering Funds” of Executive Engineer (RWS), Guntur. Vr. No. / Date 04/06-2002 06/06-2002

Particulars Electricity Charges (S. No. 87003) for 03/2002. Electricity Charges (S. No. 87003) for 05/2002. Total:

Amount drawn Rs. 4,635/13,477/18,112/-

(Para No. 5 of the Audit Report on the accounts of Executive Engineer, P.R (RWS), Guntur.)

25

10.4.3 ZILLA PARISHAD – GUNTUR DISTRICT. PAYMENT OF TELEPHONE BILLS TO SUPERINTENDING ENGINEER (P.R) R.W.S. CIRCLE OFFICE, GUNTUR FROM ENGINEERING FUNDS – IRREGULAR – Rs. 11,127/A total sum of Rs. 11,127/- was drawn and paid to Superintending Engineer (P.R) R.W.S Circle Office, Guntur towards telephone bills of Superintending Engineer (P.R) R.W.S Circle Office, Guntur as detailed below. The said payment was made from “005” Engineering Funds and 35% of General Funds. The office of the Superintending Engineer (P.R) R.W.S, Guntur is a Government Office and payment of telephone bills should made from the budget allotment made to this office. Vr. No. & Date 07/25-04-2002 19/20-06-2002

Particulars Fax Telephone Bills from 02/2002 to 03/2002 Telephone Bills from 03/2002 to 04/2002 Total:

Amount Rs. 4,173/Rs. 6,954/Rs. 11,127/-

(Para No. 2 (1) of the Audit Report on the accounts of Executive Engineer (R.W.S) Narsaraopet.)

10.4.4 ZILLA PARISHAD – NELLORE DISTRICT. (a) PAYMENT MADE TOWARDS HIRE CHARGES OF ZEEP RELATING TO QUALITY CONTROL CELL P.R., NELLORE – NEEDS REIMBURSEMENT – Rs. 20,000/During the year under audit, it is not noticed that an aggregate amount of Rs. 20,000/- was drawn and spent as shown below towards hire charges of Zeep hired by the Quality Control Cell, Panchayat Raj, Nellore. But the said amount of Rs. 20,000/incurred was not reimbursed from Quality Control Cell, Nellore. The Quality Control Office is a Government Office, it has its budget allotment. The hire charges of the zeep should have been met from such budget allotment but the same was met from 003 Engineering Funds, which is highly irregular. Authority under which the payment was made from 003- Engineering Funds was also not explained not produced to audit for verification. The non-drawal certificate for the above expenditure was also not obtained from the Quality Control (P.R), Nellore. Early action would need to be taken to reimburse the same from Quality Control (P.R), Nellore and credited to 003 Engineering Funds. Sl. No. 1. 2.

Vr. No. & Date 203 / 09-2002 358 / 02-2003 Total:

Amount Rs. 10,000/Rs. 10,000/Rs. 20,000/-

(Para No. 7 of the Audit Report on the accounts of Executive Engineer (P.R) Kavali.)

(b) PAYMENT OF T.A BILLS OF STAFF AND CONTINGENT EXPENDITURE OF O/o SUPERINTENDING ENGINEER (P.R), NELLORE – MIS-UTILISATION OF ENGINEERING FUNDS – Rs. 1,44,550/An aggregate amount of Rs. 1,44,550/- was spent towards purchase of Stationery, Printing, Graphics Charges, Electricity Charges, Telephone Charges, Wages and T.A. Bills of staff etc., relating to office of Superintending Engineer (P.R), Nellore as detailed below. The O/o Superintending Engineer (P.R), Nellore is a Government Office and they have their own budget released by Government from time to time towards T.A & contingent expenditure. But such expenditure was met by the Executive Engineer (P.R), Kavali, mis-utilising the “003 Engineering Funds” 26

which is highly irregular. The authority under which the payment was made from Engineering funds was not explained to audit. Early action would need to be taken to get the reimbursement from the Superintending Engineer (P.R), Nellore. Sl. No. 1. 2. 3. 4. 5. 6. 7. 8. 9. 10.

Vr. No. & Date

Amount Rs. 6,360/47,083/2,500/12,723/1,500/26,000/34,566/6,994/5,639/1,185/1,44,550/-

Details of Expenditure

01 / 04-2002 15 / 05-2002 146 / 08-2002 147 / 08-2002 148 / 08-2002 149 / 08-2002 163 / 09-2002 to 196 / 09-2002 261/10-2002 311/12-2002

Telephone Charges Electricity Charges Wages & Salary Stationery Tender Schedules Printing & Graphics T.A. Bills Telephone Charges Telephone Charges Typewriter repairs Total:

(Para No. 8 of the Audit Report on the accounts of Executive Engineer (P.R), Kavali.)

10.4.5 ZILLA PARISHAD – KADAPA DISTRICT. (a) TELEPHONE CHARGES PAID FOR THE RESIDENCE OF EXECUTIVE ENGINEER (P.R), KADAPA HIGHLY IRREGULAR NEEDS RECOVERY – Rs. 5,566/An aggregate amount of Rs.5,566/- was spent towards Telephone charges of the Residential Telephone of Executive Engineer (P.R), Kadapa bearing Telephone No. 244560 as shown below. It is a clear case of Mis-utilisation of public funds for personal purposes. The amount thus spent needs recovery from the person’s responsible. Sl. No. 1. 2. 3. 4. 5.

Vr. No. & Date 76 / 05-06-2002 116 / 08-2002 194 / 11-2002 218 / 01-2003 300 / 03-2003

Period For 03-2003 For 05-2002 & 06-2002 For 09-2002 & 10-2002 For 11-2002 & 12-2003 For 01-2003 & 06-2002 Total:

Amount Rs. 1,251/Rs. 1,031/Rs. 1,035/Rs. 1,355/Rs. 894/Rs. 5,566/-

(Para No. 12 of the Audit Report on the accounts of Executive Engineer (P.R), Kadapa.)

(b) ELECTRICITY CHARGES OF THE O/o SUPERINTENDING ENGINEER, P.R., (RWS), KADAPA PAID BY THE EXECUTIVE ENGINEER, P.R., (R.W.S) RAJAMPET – IRREGULAR – Rs. 20,862/During the year under report an aggregate amount of Rs. 20,862/- was drawn and paid towards the Electricity charges of the office of Superintending Engineer, P.R., (RWS), Kadapa, which is a Government Office and with its own budget allotment to meet the Telephone Bills, Electricity Charges and Expenditure on Stationery etc., But the Superintending Engineer, P.R., (RWS) issued memo to his subordinate office for payment, which is highly irregular and contrary to the Government instructions. Hence the amount spent towards Electricity Charges would need to be got reimbursed from the O/o Superintending Engineer. (Para No. 10 of the Audit Report on the accounts of Executive Engineer, P.R., (R.W.S) Rajampet.)

27

(c) CONTINGENCIES – SUPERINTENDING ENGINEER’S OFFICE – HIRE CHARGES FOR PRIVATE CAR – MET FROM EXECUTIVE ENGINEER (P.R.) RWS, RAJAMPET FUNDS – IRREGULAR – Rs. 12,000/During the year under report an amount of Rs. 12,000/- was drawn on Vr. No. 52 / 26-06-2002 towards hire charges of the car A.P. 04 – U 1332 for the month of 062002 engaged by the Superintending Engineer (P.R) R.W.S, Kadapa as per the memo issued by the Superintending Engineer to his subordinate office which is highly irregular. (Para No. 13 of the Audit Report on the accounts of Executive Engineer P.R., (RWS), Rajampet.)

10.4.6 EXECUTIVE ENGINEER (P.R) – ZILLA PARISHAD – KADAPA. TELEPHONE CHARGES AND ELECTRICITY CHARGES AND OTHER CONTINGENT CHARGES OF THE OFFICE OF SUPERINTENDING ENGINEER (P.R), KADAPA – IRREGULAR – Rs. 53,548/During the year under report an aggregate amount of Rs. 53,548/- as detailed below was spent towards Telephone Charges, Electricity Charges and other contingent charges of the office of Superintending Engineer (P.R) office, Kadapa. As the office of the Superintending Engineer (P.R), Kadapa is an independent Government Office department will allocate Budget and funds for such Contingent expenditure. The authority, for incurring such expenditure, from Engineering funds was not produced to audit. As such the expenditure made is held under objections. Sl. No. 1. 2. 3. 4. 5.

Vr. No. & Date 29/15-04-2002 69/28-05-2002 75/05-06-2002 85/14-06-2002 90/25-06-2002

6. 7. 8.

153/8-2002 156/08-2002 157/08-2002

9.

158/08-2002

10.

201/11-2002

11. 12.

216/01-2003 217/01-2003

Details Electricity Charges for 03/2002 Electricity Charges for 04/2002 Postal Stamps Telephone Charges for 05/2002 Telegram Charges for 02/2002, 03/2002 and 04/2002 0 6F 6C Gold laser cartridge scan soft system Electricity Charges for 07/2002 Tyre and tube to car No-4455 of Superintending Engineer, (P.R), Kadapa Contingent Charges of the Staff of O/o Superintending Engineer (P.R), Kadapa Contingent Charges of the Staff of O/o Superintending Engineer (P.R), Kadapa Postage Telegram Charges for 11/2002 Total:

Amount Rs. 2,052/4,402/5,000/4,924/1,017/3,700/3,439/2,182/7,784/10,916/4,000/632/53,548/-

(Para No. 11 of the Audit Report on the Accounts of Executive Engineer (P.R.), Kadapa)

10.4.7 ZILLA PARISHAD – NALGONDA DISTRICT. PURCHASE OF COMPUTER EQUIPMENT ITEMS BY EXECUTIVE ENGINEER (P.R.) BHONGIR – EXPENDITURE INCURRED FROM THE EMPLOYMENT ASSURANCE SCHEME GRANTS – MIS-UTILISATION OF GRANT – Rs. 1,51,796/An amount of Rs. 1,51,796/- was drawn on voucher No. 11/21-09-2002 for Rs. 1,51,796/- and paid to the Managing Director, A.P. Technology Services Limited,

28

Hyderabad towards cost of computer equipment purchased for installation in the office of Executive Engineer, P.R., Division, Bhongir. The said expenditure was incurred from the Employment Assurance Scheme Grant. As per the guidelines under the Employment Assurance Scheme the object of the Employment Assurance Scheme is “creation of additional wage employment opportunities during the period of acute shortage of wage employment through manual work for rural poor living below the poverty line”. Thus, the purchase of computer equipment from the Employment Assurance Scheme Grant is against the guidelines under Employment Assurance Scheme and Mis-utilistion of Employment Assurance Scheme Grant. (Para No. of the Audit Report on the accounts of Executive Engineer (P.R.) Division, Bhongir.)

10.4.8 ZILLA PARISHAD – PRAKASAM – PRAKASAM DISTRICT. DIVERSION OF ENGINEERING FUNDS TO CONTINGENCIES ETC., – Rs. 7,058/An amount of Rs. 7,058/- diverted from 003 Engineering Funds of Executive Engineer, Panchayat Raj, Purchur division for payment of Telephone charges and contingencies etc., relating to the Office of the Deputy Executive Engineer, Quality Control and Vigilance sub division, Ongole which is irregular. (Para No. 2 (2) of the Audit Report on the accounts of Executive Engineer, Panchayat Raj, Purchur, Prakasam District.)

10.5.1 MANDAL PARISHAD – KORUKONDA DISTRICT.



EAST

GODAVARI

CONTINGENCIES – PURCHASE OF STEEL ALMIRAHS AND TABLES – IRREGULAR – NEEDS RECOVERY – Rs. 28,000/During the verification of cash book with reference to the paid vouchers along with records it was noticed that an amount of Rs. 28,000/- was drawn and paid through Cheque bearing No. 209477, dated: 07-2002 to M/s Sree Venkateswara Enterprises, Rajahmundry towards purchases of steel almirah and tables for the Mandal Parishad Elementary Schools under the control of Mandal Parishad. As per the Government instructions purchase of furniture and School equipments was banned several years ago. The amount of Rs. 37,812/- which was adjusted to elementary education funds towards Contingent Grant released by the District Educational Officer, East Godavari District was to be utilized for the purchase of Stationery forms for School maintenance for the entire financial year. But the amount was utilized for purchase of furniture which is irregular. Purchase of furniture and repairs are not permissible as per G.O. Ms. No. 16 Education (F) Department, dated: 07-01-1982. (Para No. 17 of the Audit Report on the accounts of Elementary Education Funds, East Godavari.)

10.5.2 MANDAL PARISHAD – BACHANNAPET – WARANGAL DISTRICT. PAYMENT OF WAGES TO SWEEPERS FROM TEACHING GRANT – MISUTILISATION OF FUNDS – IRREGULAR – NEEDS REIMBURSEMENT – Rs. 82,178/As per orders contained in G.O. Ms. No. 16 Education Department, dated: 1701-1982, the expenditure on account of wages to sweepers shall be met from the contingent grant. During the year, an amount of Rs. 22,822/- under contingent grant 29

released by the District Educational Officer, Warangal was adjusted to Elementary Education Funds as detailed below. 1. 2. 3.

Adjustment No. 3115/10-03-2003 Adjustment No. 3116/10-03-2003 Adjustment No. 3834/31-03-2003

Rs. 7,274/Rs. 7,274/Rs. 8,274/Total: Rs. 22,822/During the year a sum of Rs. 1,05,000/- was paid to the pay unit sweepers towards wages with the following details. Wages Sl. Name of the Total paid per Name of the pay unit No. Sweeper Rs. month 22,500/1. Md. Zaheed 625/- C.U.P.S. Buchannapet 2. G. Mallaiah 625/- C.U.P.S. Buchannapet 3. Smt. P. Ellamma 625/- C.U.P.S. Buchannapet 4. V. Siddiramulu 625/- C.U.P.S. Kesireddypally 7,500/5. Laxmi 625/- C.U.P.S. Pochannapet 15,000/6. B. Pochaiah 625/- C.U.P.S. Pochannapet 7. G. Ayodhya 625/- C.U.P.S. Padamati keshvapur 30,000/8. T. Ramulu 625/- C.U.P.S. Padamati keshvapur 9. P. Parsha Ramulu 625/- C.U.P.S. Padamati keshvapur 10. Smt. D. Yadamma 625/- C.U.P.S. Padamati keshvapur 11. D. Srinivasulu 625/- C.P.S. Konney 15,000/12. Smt. M. Yellamma 625/- C.P.S. Konney 13. T. Balamallaiah 625/- C.P.S. Katkur 15,000/14. S. Narsaiah 625/- C.P.S. Katkur Total: 1,05,000/It is evident that this expenditure was initially incurred from Teaching Grant which is irregular. Early action would need to be taken to reimburse the amount Rs. 82,178/- (Rs. 1,05,000 – 22,822) from contingent grant under intimation to audit. 10.5.3 MANDAL PARISHAD – ATLOOR – KADAPA DISTRICT. EXPENDITURE TOWARDS JANMABHOOMI CONTINGENCIES PAID FROM GENERAL FUND – IRREGULAR – NEEDS REIMBURSEMENT – Rs. 4,425/An amount of Rs. 4,425/- was drawn and paid towards Janma Bhoomi contingencies in vouchers detailed below. The contingencies of Janma Bhoomi has to be met from Janma Bhoomi Grant received from the District Collector, Further there is no provision to meet the Janma Bhoomi contingencies from the General Funds of the Mandal Parishad. Hence the amount spent towards Janma Bhoomi contingencies would need to be reimbursed to General Funds under intimation to audit. Sl. Amount Vr. No. / Date Particulars No. Rs. (1) (2) (3) (4) 1. 19 / 11-04-2002 Photostat charges 250/th 2. 23 / 11-04-2002 16 round Janma Bhoomi 225/3. 55 / 19-06-2002 17th round Janma Bhoomi 170/4. 56 / 19-06-2002 17th round H.B. DSR & Village action 128/report 30

(1) 5.

(2) 58 / 19-06-2002

6. 7. 8. 9. 10. 11. 12.

61 / 19-06-2002 71 / 15-07-2002 94 / 06-08-2002 95 / 06-08-2002 126 / 08-10-2002 183 / 01-2003 211 / 02/2003

13.

227 / 03-2003

14.

228 / 03-2003

(3) 17 round J.B. Village Panchayat action plans 17th round J.B. three colour film rolls 16th round J.B. Photos J.B. Program Lists J.B. Program Lists J.B. Mini J.B. Jeep hire charges J.B. Gram Panchayats J.B. 18th round IFN particulars Xerox charges J.B. 16,17,18th round program reports, vouchers, Xerox copies and FNC, NFCN Gram Panchayat voters list Total: th

(4) 367/320/250/200/200/1,573/200/142/90/310/4,425/-

(Para No. 13 of the Audit Report on the accounts of General Fund)

10.5.4 MANDAL DISTRICT.

PARISHAD



GANGADHARA



KARIMNAGAR

PAYMENT OF T.A. & D.A. TO HEAD MASTERS FROM UNSPENT BALANCES OF TEACHING GRANT – IRREGULAR – Rs. 3,418/During the audit it was noticed that an amount of Rs. 3,418/- was spent from the unspent balance of Teaching Grant towards payment of T.A. & D.A. to Head Masters. But the District Educational Officer is the competent authority to release the contingent grant for payment of T.A. & D.A. to Head Masters working in the Schools. Therefore, the expenditure incurred towards T.A. & D.A. to Head Masters from the unspent balance of teaching grant is irregular. Action would need to be taken to obtain the contingent grant from District Educational Officer and adjust the same to teaching grant early. (Para No. 17 (ii) of the Audit Report on the accounts of Elementary Education Funds)

10.5.5 MANDAL PARISHAD – PULKAL – MEDAK DISTRICT. AMOUNT SPENT TOWARDS STATIONERY, CONTINGENCIES, WAGES TO PART TIME SWEEPERS AND T.A. TO H.Ms FROM THE TEACHING GRANT – IRREGULAR – Rs. 1,12,989/An amount of Rs. 1,12,1989/- as detailed below was drawn and spent during the year for various purposes from the teaching grant released by the District Audit Officer, State Audit, Medak, which is irregular. The expenditure shown below should have seen incurred from the contingent grant released by the District Educational Officer, Medak , as the teaching grant is released towards the pay and allowances of teaching staff. Immediate action would need to be taken to reimburse the amount to the teaching grant under intimation to audit. Sl. No. Particulars of Expenditure 1. Stationery & Contingencies 2. Wages to Part time sweepers 3. T.A. to Head Masters Total: 31

Amount Rs. 92,947/Rs. 12,500/Rs. 7,542/Rs. 1,12,989/-

10.5.6 MANDAL PARISHAD – NYALKEL – MEDAK DISTRICT. AMOUNT SPENT TOWARDS WAGES TO PART TIME SWEEPERS AND CONTINGENCIES FROM THE TEACHING GRANT – IRREGULAR – Rs. 91,191/An amount of Rs. 91,191/- as detailed below was drawn and spent during the year under audit for various purposes from the teaching grant released by the District Audit Officer, State Audit, Medak which is irregular. The expenditure shown below should have been incurred from the contingent grant released by the DEO, Medak. Sl. No. Particulars of Expenditure Amount 1. Wages to Part time Sweepers Rs. 90,000/2. Contingences Rs. 1,191/Total: Rs. 91,191/10.5.7 MANDAL PARISHAD – NANGNOOR – MEDAK DISTRICT. AMOUNT SPENT TOWARDS WAGES TO PART TIME SWEEPERS AND T.A. TO H.Ms FROM TEACHING GRANT – IRREGULAR – Rs. 99,747/An amount of Rs. 99,747/- as detailed below was drawn and spent during the year under audit for various purposes from the teaching grant released by the District Audit Officer, State Audit, Medak which is irregular. The expenditure shown below should have been incurred from the contingent grant released by the DEO, Medak. There is no provision to meet such expenditure from the teaching grant, as the teaching grant is released towards the pay and allowance of teaching staff. Immediate action would need to be taken to reimburse the amount to the teaching grant under intimation to audit. Sl. No. Particulars of Expenditure Amount 1. Wages to Part time Sweepers Rs. 93,500/2. T.A. to Head Masters Rs. 6,247/Total: Rs. 99,747/10.5.8 MANDAL PARISHAD – KHAMMAM (R) – KHAMMAM DISTRICT. PAYMENT OF SWEEPERS SALARIES FROM THE GRANT RELEASED BY DISTRICT AUDIT OFFICER, STATE AUDIT,KHAMMAM – IRREGULAR – NEEDS REIMBURSED – Rs. 78,087/As verified from the Education fund Cash Book of the year 2002-03, it is noticed that an amount of Rs. 78,070/- was incurred in excess over the Contingent Grant released. During the year an amount of Rs. 38,930/- received towards contingencies but an amount Rs. 1,17,000/- was incurred towards contingencies which is irregular. This kind of misuse of Teaching grant should be stopped immediately as expenditure on contingencies should not meet from salary grant released by the District Audit Officer, State Audit, Khammam. Hence immediate action may be taken to reimburse the said amount to the Elementary Education Fund under intimation to audit. 10.6.1 GRAM PANCHAYAT – KONEZEDU – PRAKASAM DISTRICT. GENERAL FUNDS – UTILIZATION OF SALARY GRANT FOR OTHER EXPENSES – IRREGULAR. During the financial year 2002-03 an amount Rs. 2,81,788/- was adjusted towards Salary Grant of Gram Panchayat. Against such grant an expenditure of Rs. 56,627/- was incurred towards payment of Salary of the staff. The unspent balance of

32

Rs. 2,25,161/- was incurred by the Gram Panchayat for other expenses, instead of refunding the unspent balance of Rs. 2,25,161/- to Government Funds. (Para No. 6 of the Audit Report.)

10.6.2 GRAM PANCHAYAT – YERRAGUNTLA – KADAPA DISTRICT. PAYMENT OF T.A. BILLS TO N.M.R WORKERS WORKING AS P.W.S STAFF ON DAILY WAGES – IRREGULAR – RS. 3,492/A sum of Rs. 3,492/- was drawn in Vr. No. 250 / dated 13-01-2002 from Gram Panchayat Funds and paid to the following P.W.S Staff working as daily wage N.M.R workers, as shown below. Sl. Amount Vr. No. & Date Particulars No. Rs. 1. 250 / 13-01-2003 Sri M. Narayana Reddy PWS NMR 1,746/worker TA Bill for 6/2002 2. 250 / 13-01-2003 Sri D. Raja Sekhar Reddy PWS NMR 1,746/worker TA Bill for 6/2002 Total: 3,492/As per A.P.T.A. Rules entailed in Annexure – I of Rules 40 and 25 (a), the Travelling Allowance should not be allowed to daily wage N.M.Rs. As the payment of T.A to daily wage N.M.Rs is contrary to Rules issued under A.P.T.A. Rules the payment thus made would need to be recovered from the persons responsible and credited to Gram Panchayat Funds. (Para No. 26 of the Audit Report)

10.6.3 GRAM PANCHAYAT – NAGIREDDIPALLI – KADAPA DISTRICT. PAYMENT OF LEAVE SALARY ENCASHMENT OF LEAVE AND PAY FIXATION ARREARS ETC., TO PANCHAYAT SECRETARY FROM GRAM PANCHAYAT FUNDS IRREGULAR – NEEDS REIMBURSEMENT – Rs. 21,001/An amount of Rs. 21,001/- was drawn from Panchayat funds in the following vouchers towards payment of leave salary, encashment of leave and pay fixation arrears etc., to Panchayat Secretary Sri S. Fakruddin. As per the Government Orders issued in G.O. Ms. No. 26 PR & RD (Estt.-IX) Department, dated: 24-01-2002, the salaries of Panchayat Secretaries are being paid from the State Funds by Mandal Parishad Development Officer as drawing Officer since 1/2002. When the monthly salaries of Secretary, Gram Panchayats are paid from the State Funds by the concerned Mandal Parishad Development Officers, the leave salary, encashment of earned leave, Pay Fixation arrears etc., should also be paid from State Funds only, but not from Gram Panchayats funds. Hence the payment made to the individual is irregular and needs immediate reimbursement to Gram Panchayat Funds. Sl. Vr. No. & Amount Particulars No. Date Rs. 1. 99 / 03-06-02 Surrender Leave for 15 days 3,949/2. 198 / 29-10-02 Half Pay Leave for 30 days 4,458/3. 241 / 02-12-02 Earned Leave for 15 days 4,458/4. 158 / 11-09-02 Pay fixation arrears from 01-01-02 to 31-08-02 8,136/Total: 21,001/(Para No. 8 (3) of the Audit Report)

33

6. NON-UTILISATION OF EARMARKED FUNDS 11.1

Government vide their orders issued in G.O. Ms. No. 446 & 447, P.R. & R.D. (Programme.III) Department, dated: 29-10-1998 and G.O. Ms. No. 38 Women Development and Child Welfare Department, dated: 29-05-1998 read with G.O. Ms. No. 704 of P.R. & R.D. Department, dated: 05-11-1994 issued instructions that every Zilla Parishad and Mandal Parishad shall earmark funds out of their General Funds and utilise the same on the schemes benefiting the Scheduled Castes, Scheduled Tribes and for Women and Child Welfare at the following rates. 1.

For Scheduled Castes

:

15%

2.

For Scheduled Tribes

:

6%

3.

For Women & Child Welfare :

15%

11.2

Further 1/3rd of such earmarked funds shall be made over at the beginning of the year to the A.P. Scheduled Castes Co-operative Finance Corporation / A.P. Scheduled Tribes Co-operative Finance Corporation / A.P. Women Cooperative Finance Corporation as the case may be to be utilised for the benefit of the concerned sections. The balance 2/3rd funds shall be utilised by the Zilla Parishads / Mandal Parishads for the benefit of Scheduled Castes / Scheduled Tribes / Women & Children in the Zilla Parishad / Mandal Parishad areas. Unspent balance out of the 2/3rd funds at the end of the financial year, if any, shall be made over to the respective corporations.

11.3

It was observed in audit that in many cases though funds to be earmarked as per the orders of Government were worked out and provided for in their respective Budget Estimates, they were neither made over to the respective Corporations at the beginning of the year nor fully utilised by the Zilla Parishads/Mandal Parishads. The unspent balances at the end of the year were also not remitted to the respective Corporations in many of the cases. Such inaction had defeated the very purpose of earmarking of funds. Such irregularities were pointed out in the Audit Reports.

11.4

A few such cases of non-utilisation of earmarked funds are furnished in the following Statements.

34

ZILLA PARISHADS

Balance of 2/3rd amount to be transferred to SC Co-op. Finance Corp. Rs.

Total Amount to be transferred to SC Co-op Finance Corporation Rs.

Amount spent Rs.

Nil 25,54,997/-

51,09,994/-

Nil

51,09,994/-

76,64,991/-

2.

Adilabad

Adilabad

24,63,146/-

8,21,049/-

Nil

8,21,049/-

16,42,097/-

Nil

16,42,097/-

24,63,146/-

3.

Warangal

Warangal

44,21,961/- 14,73,987/-

11,53,780/-

3,20,207/-

29,47,973/-

Nil

29,47,973/-

32,68,180/-

4.

Nalgonda

Nalgonda

42,55,328/-

Nil 14,18,443/-

28,36,885/-

Nil

28,36,885/-

42,55,328/-

1,41,8443-

Amount transferred Rs.

Balance amount to be transferred Rs.

76,64,991/- 25,54,997/-

Total amount Earmarked Rs.

Krishna

District

Krishna

Name of the Zilla Parishad

1.

Sl. No.

2/3rd amount to be spent for the welfare of the SCs Rs.

1/3rd amount to be transferred to SCCo-op Finance Corporation Rs.

STATEMENT SHOWING THE DETAILS OF NON-UTILISATION OF 15% EARMARKED FUNDS FOR THE WELFARE OF SCHEDULED CASTES FOR THE YEAR 2002-2003.

35

ZILLA PARISHADS

Amount spent Rs.

Balance of 2/3rd amount to be transferred to ST Co-op. Finance Corporation Rs.

Total Amount to be transferred to ST Co-op Finance Corporation Rs.

28,81,695/-

43,22,542/-

3,20,419/-

6,56,839/-

Nil

6,56,839/-

9,85,258/-

2,00,000/-

3,89,595/-

11,79,189/-

Nil

11,79,189/-

15,68,784/-

Nil

5,67,377/-

11,34,755/-

-

11,34,755/-

17,02,132/-

14,40,847/-

2.

Adilabad

Adilabad

9,85,258/-

3,28,419/-

Nil

3.

Warangal

Warangal

17,68,784/-

5,89,595/-

4.

Nalgonda

Nalgonda

17,02,132/-

5,67,377/-

Amount transferred Rs.

43,22,542/-

District Krishna

Name of the Zilla Parishad Krishna

Sl. No. 1.

Balance amount to be transferred Rs.

Nil

1/3rd amount to be transferred to ST Co-op Finance Corporation Rs.

28,81,695/-

Total amount Earmarked Rs.

2/3rd amount to be spent for the welfare of the STs Rs.

STATEMENT SHOWING THE DETAILS OF NON-UTILISATION OF 6% EARMARKED FUNDS FOR THE WELFARE OF SCHEDULED TRIBES FOR THE YEAR 2002-2003

Nil 14,40,847/ -

36

ZILLA PARISHADS STATEMENT SHOWING THE DETAILS OF NON-UTILISATION OF 15% EARMARKED FUNDS FOR WOMEN & CHILD WELFARE FOR THE YEAR 2002-2003.

Sl. No.

Name of the Zilla Parishad

District

Total amount earmarked to be transferred to the Women & Child Welfare Fund Rs.

Amount transferred Rs.

Balance Rs.

Total amount to be transferred to A.P. Women Co-op Finance Corporation Rs.

1.

Visakhapatnam

Visakhapatnam

62,23,800/-

37,51,941/-

24,71,859/-

24,71,859/-

2.

Mahaboobnagar

Mahaboobnagar

32,58,945/-

17,93,500/-

14,65,445/-

14,65,445/-

3.

Krishna

Krishna

1,26,28,845/- 1,11,01,134/-

15,27,711/-

15,27,711/-

4.

Adilabad

Adilabad

24,63,146/-

7,00,000/-

17,63,146/-

17,63,146/-

5.

Warangal

Warangal

44,21,961/-

12,50,000/-

31,71,961/-

31,71,961/-

6.

Nalgonda

Nalgonda

42,55,328/-

-

42,55,328/-

4,25,53,258/-

37

MANDAL PARISHADS

Sl. No.

Name of the Mandal Parishad

District

Total amount Earmarked Rs.

1/3rd amount to be transferred to SC Co-op Finance Corporation Rs.

Amount transferred Rs.

Balance amount to be transferred Rs.

2/3rd amount to be spent for the welfare of the SCs Rs.

Amount spent Rs.

Balance of 2/3rd amount to be transferred to SC Co-op. Finance Corporation Rs.

Total Amount to be transferred to SC Finance Corporation Rs.

STATEMENT SHOWING THE DETAILS OF NON-UTILISATION OF 15% EARMARKED FUNDS FOR THE WELFARE OF SCHEDULED CASTES FOR THE YEAR 2002-2003

(1)

(2)

(3)

(4)

(5)

(6)

(7)

(8)

(9)

(10)

(11)

1.

Karamchedu

Ongole

1,15,193/-

38,398/-

-

38,398/-

76,795/-

-

76,795/-

1,15,193/-

2.

Pamaru

Ongole

75,634/-

25,211/-

-

25,211/-

50,423/-

-

50,423/-

75,634/-

3.

Sompeta

Srikakulam

1,25,939/-

41,980/-

-

41,980/-

83,959/-

-

83,959/-

1,25,939/-

4.

Bhamini

Srikakulam

1,18,078/-

39,359/-

-

39,359/-

78,719/-

-

78,719/-

1,18,078/-

38

(1)

(2)

(3)

(4)

(5)

(6)

(7)

(8)

(9)

(10)

(11)

5.

Saravakota

Srikakulam

2,03,250/-

67,750/-

-

67,750/-

1,35,500/-

-

1,35,500/-

2,03,250/-

6.

Mutharam

Karimnagar

18,136/-

6,045/-

-

6,045/-

12,091/-

-

12,091/-

1,81,078/-

7.

Bichkundu

Nizamabad

80,648/-

26,880/-

-

26,880/-

47,068/-

-

47,068/-

80,648/-

8.

Pitla

Nizamabad

66,245/-

22,080/-

-

22,080/-

44,165/-

-

44,165/-

66,245/-

9.

Yallareddy

Nizamabad

60,412/-

20,140/-

-

20,140/-

40,272/-

-

40,272/-

60,412/-

10.

Tadoor

Mahaboobnagar

44,715/-

14,905/-

-

14,905/-

29,810/-

-

29,810/-

44,715/-

11.

Balanagar

Mahaboobnagar

78,600/-

26,200/-

-

26,200/-

52,400/-

-

52,400/-

78,600/-

12.

P. Kothapalli

Mahaboobnagar

77,530/-

25,843/-

-

25,843/-

51,687/-

-

51,687/-

77,530/-

13.

Kavali

Nellore

88,904/-

29,635/-

-

29,635/-

59,269/-

-

59,269/-

88,904/-

14.

Aspari

Kurnool

2,45,115/-

81,705/-

-

81,705/-

1,63,410/-

-

1,63,410/-

2,45,115/-

39

MANDAL PARISHADS

Sl. No.

Name of the Mandal Parishad

District

Total amount Earmarked Rs.

1/3rd amount to be transferred to ST Co-op Finance Corporation Rs.

Amount transferred Rs.

Balance amount to be transferred Rs.

2/3rd amount to be spent for the welfare of the STs Rs.

Amount spent Rs.

Balance of 2/3rd amount to be transferred to ST Co-op Finance Corporation Rs.

Total Amount to be transferred to ST Finance Corporation Rs.

STATEMENT SHOWING THE DETAILS OF NON-UTILISATION OF 6% EARMARKED FUNDS FOR THE WELFARE OF SCHEDULED TRIBES FOR THE YEAR 2002-2003

(1)

(2)

(3)

(4)

(5)

(6)

(7)

(8)

(9)

(10)

(11)

1.

Karamchedu

Ongole

46,077/-

15,359/-

-

15,359/-

30,718/-

-

30,718/-

46,077/-

2.

Pamaru

Ongole

30,254/-

10,085/-

-

10,085/-

20,169/-

-

20,169/-

30,254/-

3.

Sompeta

Srikakulam

50,375/-

16,792/-

-

16,792/-

33,583/-

-

33,583/-

50,375/-

4.

Bhamini

Srikakulam

47,231/-

15,744/-

-

15,744/-

31,487/-

-

31,487/-

47,231/-

5.

Saravakota

Srikakulam

81,300/-

27,100/-

-

27,100/-

54,200/-

-

54,200/-

81,300/-

40

(1)

(2)

(3)

(4)

(5)

(6)

(7)

(8)

(9)

(10)

(11)

6.

Mutharam

Karimnagar

7,254/-

2,418/-

-

2,418/-

4,836/-

-

4,836/-

7,254/-

7.

Bichkundu

Nizamabad

32,259/-

10,750/-

-

10,750/-

21,509/-

-

21,509/-

32,259/-

8.

Pitla

Nizamabad

26,498/-

8,830/-

-

8,830/-

17,668/-

-

17,668/-

26,498/-

9.

Yellareddy

Nizamabad

24,165/-

8,055/-

-

8,055/-

16,110/-

-

16,110/-

24,165/-

10. Tadoor

Mahaboobnagar

13,886/-

4,629/-

-

4,629/-

9,257/-

-

9,257/-

13,886/-

11. Balanagar

Mahaboobnagar

31,440/-

10,480/-

-

10,480/-

20,960/-

-

20,960/-

31,440/-

12. P. Kothapalli

Mahaboobnagar

31,012/-

10,337/-

-

10,337/-

20,675/-

-

20,675/-

31,012/-

13. Kavali

Nellore

35,561/-

11,854/-

-

11854/-

23,707/-

-

23,707/-

35,561/-

14. Aspari

Kurnool

32,682/-

10,894/-

-

10,894/-

21,788/-

-

21,788/-

32,682/-

41

MANDAL PARISHADS STATEMENT SHOWING THE DETAILS OF NON-UTILISATION OF 15% EARMARKED FUNDS FOR WOMEN & CHILD WELFARE FOR THE YEAR 2002-2003.

Sl. No.

Name of the Mandal Parishad

District

Total amount earmarked to be transferred to the Women & Child Welfare Fund Rs.

Amount transferred Rs.

Balance Rs.

Total amount to be transferred to A.P. Women Co-op Finance Corporation Rs.

1.

Sompeta

Srikakulam

1,25,939/-

-

1,25,939/-

1,25,939/-

2.

Bamini

Srikakulam

1,18,078/-

-

1,18,078/-

1,18,078/-

3.

Sarvakota

Srikakulam

2,03,250/-

-

2,03,250/-

2,03,250/-

4.

Bichukundu

Nizamabad

80,648/-

-

80,648/-

80,648/-

5.

Pitla

Nizambad

66,245/-

-

66,245/-

66,245/-

6.

Yellareddy

Nizambad

60,412/-

-

60,412/-

60,412/-

7.

Tadoor

Mahaboobnagar

44,715/-

-

44,715/-

44,715/-

8.

Balanagar

Mahaboobnagar

78,600/-

-

78,600/-

78,600/-

9.

P. Kothapalli

Mahaboobnagar

77,530/-

-

77,530/-

77,530/-

10.

Mutharam

Karimnagar

18,136/-

-

18,136/-

18,136/-

42

11.5.1

ZILLA PARISHAD – WARANGAL DISTRICT.

EARMARKED FUNDS – NOT UTILISED IN FULL – NEED TRANSFER OF FUNDS TO THE RESPECTIVE CORPORATIONS. The following amounts were earmarked for the welfare activities of the Scheduled Castes, Scheduled Tribes and Women Development and Child Welfare from the General Funds of Zilla Parishad for the year 2002-03. Purpo se to which earma rked SCs STs W&C W

Amount Earmark ed Rs.

2/3rd amount Rs.

Expendit ure incurred Rs.

1/3rd amount Rs.

44,21,961 17,68,784 44,21,961

29,47,974 11,79,189 29,47,974

12,50,000

14,73,987 5,89,595 14,73,987

Amount Balance Transferred still to be to the transferred Corporation Rs. Rs. 11,53,780 32,68,181 2,00,000 15,68,784 31,71,961

As the earmarked amounts were not fully utilized for the purpose for which they were earmarked either by transfer or by spending the amount on the welfare activities the balance at the end of the year should be transferred to the respective Corporations. But these unspent balances were not transferred till the close of audit. (Para No. 5 (01) & 5 (02) of the Audit Report on the accounts of General Funds)

11.5.2

ZILLA PARISHAD – NELLORE DISTRICT.

15% & 6% EARMARKED FUNDS – NOT UTILISED – NEEDS TRANSFER TO CORPORATION. During the year under report the following amounts were earmarked from the General revenues to be utilised for welfare of scheduled castes and scheduled tribes as shown below. 15% for Welfare as Scheduled Castes 6% for Welfare as Scheduled Tribes

Rs.73,669/Rs.29,468/-

Out of the above allocation, 1/3rd share of 15% & 6% earmarked funds has to be transferred to the Scheduled Caste & Scheduled Tribe Co-operative Finance Corporations respectively at the beginning of the year and balance 2/3rd share to be utilised in Zilla Parishad area for the welfare of Scheduled Castes & Scheduled Tribes. The unspent balance, if any out of 2/3rd share at the close of year shall also be transferred to the respective Corporations. But no amount was transferred to the concerned Corporations either at the beginning of the year or at the end of the year. No expenditure was incurred by the Zilla Parishad out of the earmarked funds. Hence the entire earmarked amount needs transfer to the respective corporations.

1. 1/3rd share of earmarked funds 2. Un-utilized 2/3rd share of earmarked funds Total: (Para No. 6 of the Audit Report)

43

15% for Scheduled Castes Rs. 24,556/Rs. 49,113/Rs. 73,669/-

6% for Scheduled Tribes Rs. 9,823/Rs. 19,645/Rs. 29,468/-

11.5.3 ZILLA PARISHAD – MAHABOOBNAGAR DISTRICT. WOMEN & CHILD WELFARE – EARMARKED FUNDS – BALANCE NOT TRANSFERRED TO WOMEN Co-OPERATIVE FINANCE CORPORATION – NEEDS ACTION – Rs. 14,65,445/As verified from the Annual Account for the year 2002-03 an amount of Rs. 32,58,945/- was earmarked for Women Development and Child Welfare activities during the year 2002-03. But an amount of Rs. 17,93,500/- only was spent by the Zilla Parishad out of the two thirds of the earmarked fund leaving a balance of Rs. 3,79,130/-. The 1/3rd amount i.e., Rs. 10,86,315/- should have been made over to the Women Co-operative Finance Corporation at the beginning of the year was not transferred to the said Corporation. Thus a total amount of Rs. 14,65,445/- that should have been transferred to the Women Corporative Finance Corporation remained with the Zilla Parishad un remitted / unspent. (Para No. 6 (1) of the Audit Report)

11.5.4 ZILLA PARISHAD – ADILABAD DISTRICT. EARMARKED FUNDS FOR THE DEVELOPMENT OF SC/ST AND WOMEN & CHILD WELFARE – BALANCE NOT TRANSFERRED TO THE CORPORATIONS CONCERNED. The following amounts were earmarked and spent on the welfare activities of the Scheduled Castes, Scheduled Tribes and Women Development and Child Welfare from the General Funds of Zilla Parishad during the year 2002-03.

Purpose for which earmarked

Amount earmarked Rs.

1/3rd Amount Rs.

2/3rd Amount Rs.

Expenditu re incurred Rs.

For the welfare for SCs (15%) For the welfare of STs (6%) For the welfare of Women and Child Welfare (15%)

24,63,146

8,21,049

16,42,097

16,74,000

8,21,049

-

Total unspent balance at the end of financial year Rs. 8,21,049

9,85,258

3,28,419

6,56,839

2,30,000

3,28,419

4,26,839

7,55,258

24,63,146

8,21,049

16,42,097

7,00,000

8,21,049

9,42,097

17,63,146

Balance 1/3rd Rs.

2/3rdd Rs.

Thus the earmarked amounts were not fully utilized for the purpose for which they were allocated. The unspent balance would need to be remitted to the respective Corporations for utilization. (Para No. 4 of the Audit Report)

11.6.1 MANDAL PARISHAD – ADILABAD – ADILABAD DISTRICT. EARMARKED FUNDS – UNSPENT BALANCE NOT TRANSFERRED TO THE CORPORATIONS CONCERNED – NEEDS ACTION. The following amounts were earmarked for the Welfare activities of the Scheduled Castes, Scheduled Tribes and Women and Child Welfare from the General Funds of the Mandal Parishad for the year 2002-2003. But no expenditure was incurred during the year. 44

Sl. No.

Purpose for which Earmarked

1.

For the Welfare of Scheduled Castes For the Welfare of Scheduled Tribes For the Welfare of Women Development & Child Welfare Total:

2. 3.

25,390/-

-Nil-

Unspent balance at the end of the financial year Rs. 25,390/-

10,156/-

-Nil-

Rs. 10,156/-

25,390/-

-Nil-

Rs. 25,390/-

60,936/-

-Nil-

Rs. 60,936/-

Amount Rs.

Expenditure

As the Mandal Parishad incurred no expenditure during the year, the unspent balance needs to be remitted to the Corporations concerned under intimation to audit. (Para No. 6 (1) of the Audit Report)

11.6.2 MANDAL DISTRICT.

PARISHAD



MUTTHARAM



KARIMNAGAR

UNSPENT BALANCE OF EARMARKED FUNDS FOR THE WELFARE OF SCHEDULED CASTES, SCHEDULED TRIBES, WOMEN DEVELOPMENT AND CHILD WELFARE – NOT TRANSFERRED TO THE RESPECTIVE CORPORATIONS.

6,046/2,418/6,045/-

-

12,091/4,836/12,097/-

Expenditure incurred during the year Rs. Total Amount to be remitted to the corporation Rs.

18,136/7,254/18,136/-

2/3rd amount retained for utilisation by M.P. Rs.

1/3rd share of earmarked funds Rs.

For S.C.s 15% For S.T.s (6%) For Women & Child Welfare (15%)

Amount transferred to the respective corporations

Amount earmarked during the year Rs.

1. 2. 3.

Category of Earmarked Funds

Sl. No.

Though amounts were earmarked for the Scheduled Castes, Scheduled Tribes and Women Development & Child Welfare activities during the year no amounts were either spent or transferred to the respective Corporations as shown below.

-

18,136/7,254/18,136/-

Action would need to be taken to remit the unspent balance to the concerned Corporations. (Para No. 5 of the Audit Report)

11.6.3 MANDAL PARISHAD – ALLAGADDA – KURNOOL DISTRICT. EARMARKED FUNDS – UNSPENT BALANCE NOT TRANSFERRED TO CORPORATIONS CONCERNED – Rs. 3,27,845/The Mandal Parishad has earmarked funds towards welfare activities of Scheduled Castes / Scheduled Tribes / Women & Child Welfare during the year 200203 as shown below. 45

Earmarked funds 15% Scheduled Castes 6% Scheduled Tribes 15% Women Welfare

Amount Rs. 3,27,845/Rs. 1,31,138/Rs, 3,27,845/-

But no expenditure was incurred by the Mandal Parishad during the year. Hence the entire amount needs to be transferred to the respective corporations. (Para No. 8 (a) (b) (c) of the Audit Report)

11.6.4

MANDAL PARISHAD – CHINTAKANI – KHAMMAM DISTRICT.

FUNDS EARMARKED FOR WOMEN DEVELOPMENT & CHILD WELFARE – UNSPENT BALANCE NOT REMITTED TO WOMEN CoOPERATIVE FINANCE CORPORATION – Rs. 1,04,415/An amount of Rs. 1,04,418/- being the 15% of General Funds of Mandal Parishad was earmarked for Women Development & Child welfare activities during the year. Out of Rs. 1,04,418/-, 1/3rd has to be transferred to Women Co-operative Finance Corporation at the beginning of the year and 2/3rd amount should be spent for the in the Mandal. As could be observed no amount was transferred to the corporation and no expenditure was incurred by the Mandal Parishad during the year 2002-2003. The entire amount of Rs. 1,04,418/- would need to be remitted to the Women Cooperative Finance Corporation. (Para No. 5 (2) of the Audit Report)

11.6.5

MANDAL PARISHAD – PARVATHIPURAM – VIZIANAGARAM DISTRICT.

EARMARKED FUNDS – NOT CONCERNED – Rs. 1,50,958/-

REMITTED

TO

CORPORATIONS

An aggregate amount of Rs. 1,50,958/- was earmarked in the year towards development of Scheduled Castes & Scheduled Tribes in the Mandal. But it was observed that no single work was proposed / taken up and completed utilizing the earmarked funds. Thereby, the very purpose of earmarking General Funds for the Welfare of Scheduled Castes / Scheduled Tribes is defeated. Since, no expenditure was incurred, the entire amount would need to be remitted to the Corporations concerned for utilization. (Para No. 10 of the Audit Report)

11.6.6

MANDAL PARISHAD – SETTIR – ANANTAPUR DISTRICT.

TWO THIRDS SHARE OF EARMARKED FUNDS FOR SCHEDULED CASTES AND SCHEDULED TRIBES – NEEDS TRANSFER TO CORPORATIONS CONCERNED NOT UTILIZED – Rs. 36,419/It is noticed in audit that out of the 2/3rds balance of the 15% & 6% funds earmarked for the development of Scheduled Castes / Scheduled Tribes i.e., of Rs. 38,670/- & Rs. 15,959/- respectively for the year. No expenditure was incurred by the Mandal Parishad though 1/3rd share was transferred to the respective Corporations. Since no expenditure was incurred out of the 2/3rd allocation, the amounts would need to be remitted to the respective corporations for utilization. (Para No. 7 (b) & (d) of the Audit Report)

46

11.6.7

MANDAL PARISHAD – RAMABHDRAPURAM – VIZIANAGARAM DISTRICT.

EARMARKED FUNDS FOR WOMEN & CHILD WELFARE – UN-UTILISED – AMOUNT NOT TRANSFERRED TO CONCERNED CORPORATION – Rs. 2,86,961/An amount of Rs. 2,16,929/- was available for implementation of various schemes benefiting the Women & Children at the beginning of the year. Further, an amount of Rs. 69,932/- being 15% of the General Revenue of the Mandal Parishad for the year was also earmarked. But no expenditure was incurred towards the welfare activities for Women and Children during the year. The entire balance of Rs. 2,86,961/- at the end of the year would need to be remitted to A.P., State Women Welfare Corporation, Hyderabad and fact intimated to audit. (Para No. 42 of the Audit Report)

11.6.8

MANDAL PARISHAD – BOBBILI – VIZIANAGARAM DISTRICT.

UNSPENT BALANCE OF EARMARKED FUNDS – NOT REMITTED TO WOMEN DEVELOPMENT CORPORATION – NEEDS ACTION – Rs. 6,26,350/An amount of Rs. 5,11,350/- was available for implementation of various activities benefiting the Women & Child Welfare at the beginning of the year. Further, an amount of Rs. 1,15,000/- was also earmarked at 15% of the general Revenues for the year 2002-2003. No expenditure was incurred towards welfare activities of Women and Children during the year by the Mandal Parishad. The un-utilised amount of Rs. 6,26,350/- at the end of the year would need to be remitted to A.P. State Women Co-operative Finance Corporation, Hyderabad and the fact intimated to audit. (Para No. 48 of the Audit Report on the accounts of General Funds)

47

7. NON-COLLECTION OF DUES NON-COLLECTION / SHORT COLLECTION OF TAXES AND NON-TAXES IN PANCHAYAT RAJ INSTITUTIONS / URBAN LOCAL BODIES AND ALLOWED TO BECOME BARRED BY LIMITATION OF TIMEINCLUDING CASES OF MANAGEMENT RESULTING IN SHORT REALISATION. 12.1

On verification of Revenue Collections in Panchayat Raj institutions, huge amounts have been noticed pending realization for long periods and allowed to become barred by limitation of time. No appropriate action seemed to have been initiated by the executive authorities before the dues become barred by limitation of time, inspite of various statutory provisions for their recovery such as through distraint, prosecution or filing of suits. Dependence on Government grants get lowered if timely and appropriate action is taken by the executive authorities for collection of these outstanding dues. These dues cannot be recovered legally now and constitute a permanent loss to the Panchayat Raj bodies. A case study of the amounts outstanding / time barred dues and dues which are likely to become time barred during the year 2002-03 in Panchayat Raj bodies is given below.

12.2

Consolidated Statement showing details of Non-Collection of Dues is Annexed to the Report vide Statement No. 9 (7) from which it can be seen that 12923 No. of Audit Objections involving an amount of Rs. 1678.30 lakhs were raised in the Audit Reports for the year.

12.3

ZILLA PARISHADS – Rs.10.59 LAKHS.

An amount of Rs. 10.59 Lakhs was pending realization from tenants / lessees towards rents, quarry leases and other miscellaneous properties of Zilla Parishads. The executive authorities failed to initiate action for their realization and such inaction resulted in loss to the funds of Zilla Parishad. Rents / Leases of various types of properties are the only direct source of income to the Zilla Parishads. Since these resources are within the management purview of the Zilla Parishad, there is a good scope for the executive authorities to raise the income of the Zilla Parishad by appropriate and timely action so that all such revenues are collected. Rs. In Lakhs Para Sl. Name of the Amount No. of Details No. District Due Audit Report 1. Vizianagaram 1.4 Non Collection of Loans from 50 retired employees 2. Visakha 5.7 Lease amounts of Zilla Parishad 6 (1) (2) patnam Shopping Complex / Stalls 3. Krishna 1.16 Leases 5 4. Guntur 2.33 Lease amounts of Shopping 5 (5) Complex Total: Rs.10.59 12.4

MANDAL PARISHADS:

An amount of Rs. 12.50 lakhs of leases / rent amounts due to various Mandal Parishads were noticed to have been un-collected during the year 2002-03. No 48

effective action seemed to have been taken by the executive authorities for their realization. the following are few such cases of non-collection of dues. Rs. In Lakhs Para No. of Sl. Name of the Mandal Amount Details Audit No. Parishad & District Due Report 1. Rajam, Srikakulam Shopping Complex leases 14 2. Kotabommali, Leases of Cashew/Mango 13 2.00 Srikakulam gardens 3. Palaki, Srikakulam Cashew garden 15 4. Parvathipuram, 0.19 Shop room rents 8 (a) Vizianagaram. 5. Ananthagiri, 3.59 Leases of Markets 7 (b) Vizianagaram 6. J.R. Gudem, 1.81 Shops/Market leases 9 West Godavari 7. Mylavaram, Krishna 0.07 Quarters Rent 18 8. Mangalagiri, Guntur 0.56 Shop rooms rent 15 9. Amaravathi, Guntur 1 Ferry Leases 15 10. Adilabad, Adilabad 2.83 Quarters Rent and 7 (a) & 7 (c) Shopping complex leases Total: 12.5 12.5 GRAM PANCHAYATS: (i) TIME BARRED DUES – Rs. 31.93 LAKHS In the case of the following Gram Panchayats a sum of Rs. 31.93 Lakhs due under various Taxes/Non-Taxes has become time barred during the year 2002-03, as no action was initiated by the Executive Authorities concerned under Section 254 of A.P. Panchayat Raj Act, 1994 for their realization. The taxes and other dues not collected within three years from the date of demand under Section 135 of A.P. Panchayat Raj Act, 1994 cannot be legally collected now and thus constitute a permanent loss to the funds of Panchayats. Such lapses were pointed out in the relevant Audit Reports. Rs. In Lakhs Para No. Sl. Name of the Gram Amount Details of Audit No. Panchayat & District due Report (1) (2) (3) (4) (5) 1. Sompeta, Srikakulam 0.44 House Tax 10 2. Tekkali, Srikakulam 0.12 House Tax 13 3. Rajam, Srikakulam 0.65 House Tax 17 4. Ponduru, Srikakulam 0.27 House Tax 11 5. Terlam, Vizianagaram 0.35 Taxes / Non-Taxes 4 6. Balighattam, 0.3 -do4 Visakhapatnam 7. Palturu, Visakhapatnam 0.55 -do3 8. Kodavatipudi, 0.34 -do3 Visakhapatnam 9. Anandapuram, 0.53 -do4 Visakhapatnam 49

(1) 10.

(3) 0.36

(4) -do-

(5) 10

0.41

-do-

2

0.51

-do-

1

0.12

Auctions of Coconut trees, Market etc., Taxes

10

15. 16.

(2) Dananaivada, East Godavari Kondakota, East Godavari Addateegala East Godavari Chintalapudi, West Godavari Kovvuru, West Godavari Kanchikacharla, Krishna Muppalla, Krishna

and

6 6

17. 18.

Budavada, Krishna Nidamanuru, Krishna

0.32 1.15

Water

9 6

19.

Anigandlapadu, Krishna

0.63

Water

6

20.

Poranki, Krishna

0.48

Water

6

21.

Velagaluru, Krishna

0.42

Water

6

22.

Nunna, Krishna

0.98

Water

6

23.

Ibrahimpatnam, Krishna

3.26

Water

10

24.

Rayanapadu, Krishna

1.63

Water

10

25. 26. 27. 28. 29. 30. 31.

Piduguralla, Guntur Nallapadu, Guntur Gorantla, Guntur Tadikonda, Guntur Gurazala, Guntur Prathipadu, Guntur Vinukonda, Guntur

1.08 0.33 0.87 0.98 2.62 0.35 3.38

Water

6 (a) (b) 1 (a) 2 (a) 2 (a) 1 (a) 1 (a) 2

32.

Kothapalem, Guntur

0.47

Water

1

33.

Poluru, Prakasam

0.56

Water

1

34.

0.61

Water

1

35. 36. 37. 38.

Thotavaripalem, Prakasam Kadaluru, Nellore Divipalem, Nellore Bitragunta, Nellore Mussunuru, Nellore

0.33 1.31 0.39 0.49

Water

2 2 2 1

39.

Parlapalli, Nellore

0.44

Taxes/Non-Taxes House Taxes Water Charges House Tax House Tax and charges House Tax and charges House Tax and charges House Tax and charges House Tax and charges House Tax and charges House Tax and charges House Tax House Tax House Tax House Tax House Tax House Tax House Tax and Charges/leases House Tax and Charges/leases House Tax and Charges/leases House Tax and charges/leases House Tax House Tax House Tax House Tax and charges House Tax

11. 12. 13. 14.

0.15 0.38 0.5

50

2

1

(1) 40. 41. 42. 43. 44. (ii)

(2) Balapanuru, Kurnool Kovelakunta, Kurnool Basavi Konda, Chittoor Guravarajupalli, Chittoor Rajuvaripalli, Chittoor Total:

(3) 0.85 0.45 0.6 0.51 0.46 31.93

(4) House Tax House Tax House Tax House Tax

(5) 1 1 1 1

House Tax

1

OUT STANDING DUES – Rs. 107.70 LAKHS

It was further observed that huge dues both Taxes and Non-taxes are outstanding and no action was initiated for realization of those dues. A few cases are shown below: Rs. In Lakhs Amount Para No. Sl. Name of the Gram out Details of Audit No. Panchayat & District standing Report (1) (2) (3) (4) (5) 1. Veeraghattam, Srikakulam 7.26 House Tax 20 2. Parupaka, 0.23 House Tax 2 East Godavari 3. Lampakalova, 0.12 Water Charges 4 East Godavari 4. Addateegala, 1.16 House Tax and 2 East Godavari Water charges 5. Manjeru, East Godavari 0.37 Taxes / Non Taxes 9 6. Salapaka, East Godavari 0.23 Taxes / Non Taxes 9 7. Kuvveru, East Godavari 0.57 Taxes / Non Taxes 1 8. Kanuru, Krishna 1.46 Water charges 6 9. Vanukuru, Krishna 0.11 Water charges 10 10. Yanamalakuduru, Krishna 1.44 Water charges 6 11. Kolawennu, Krishna 1.53 Water charges 6 12. Rayanapadu, Krishna 0.63 Water charges 10 13. Kudaravalli, Krishna 0.5 Water charges 3 15. Guntupalli, Krishna 1.05 Water charges 6 16. Pedapallaparru, Krishna 0.55 Water charges 6 17. Kanchikacharla, Krishna 1.75 Water charges 6 18. Madduru, Krishna 0.59 Water charges 1 19. Nallapadu, Guntur 4.63 House Tax / 1 (b) Shop leases 20. Gorantla, Guntur 11.38 House Tax, Water 2 (b) Charges and Leases of Fish Ponds 21. Tadikonda, Guntur 5.11 House Tax, Water 2 (b) Charges and Leases of Fish Ponds 22. Tadepalli, Guntur 13.67 House Tax 2 (b) 23. Gurazala, Guntur 10.65 House Tax and 1 (b) Water Charges

51

(1) 24.

(2) Prathipadu, Guntur

(3) 8.26

25. 26.

Gorantla, Anantapur Kodumuru, Kurnool

1.77 0.39

27.

Kovelakunta, Kurnool

2.81 2.78

28.

Nidamanuru, Nalgonda

0.11 0.29

29. 30. 31. 32.

Yadagirigutta, Nalgonda Dharmajipet, Medak Jammikunta, Karimnagar Nampalli, Karimnagar

0.34 0.31 3.49 0.9

33.

Asifabad, Adilabad

34. 35. 36.

Parkal, Mahaboobnagar Chenchupalli, Khammam Nagari, Chittoor

0.4 0.74 0.47 4.78 3.4

37. 38.

Soan Pet, Nizamabad Balkonda, Nizamabad

1.57 4.98

39.

Choutapally, Nizamabad Total:

12.6

4.92 107.70

(4) House Tax and Water Charges Shop leases Slaughter house leases Water charges Shops/Market leases B.L. Fees Market and Shop rents Shop rents Water Charges Market rents House Tax and Licence fees Market leases Water Charges Market fees House Tax Water Charges and Market leases. House Tax Weekly market fees and Daily market fees House Tax

(5) 1 (b) 12 6 2 (1) 2 (2) 2 (3) 6 12 1 2 1 21 25 1 6 7 3 4

4

ZILLA PARISHAD – KARIMNAGAR DISTRICT.

The Chief Executive Officer, Zilla Parishad, Karimnagar by not executing the conditions of lease agreement of 16 leases of shops owned by Zilla Parishad caused non realization of Rs. 54,02,909/- (Rs. 7,22,909/- dues of rent and 1,46,00,000/penalty) to the funds of Zilla Parishad. All the 16 leasees who were allotted shops at different rents in A & B Blocks had agreed to the condition of paying to the Zilla Parishad Rs. 10,000/- per month after expiry of the lease period of 5 years as penal rent until any arising dispute is settled or till their vacating the shops. The lease periods of all 16 shops expired on dates varying from 10-01-2000 to 31-12-2002. It was observed in audit that neither the rents due upto 31-03-2003 amounting to Rs. 7,22,909/- were collected nor was any action initiated to collect the penalty amount of Rs. 46,00,000/- for having over stayed without vacating the shops after 5 years lease period as agreed by the lessees. Despite the clear instructions of the Commissioner Panchayat Raj, Hyderabad to the Chief Executive officer, Zilla Parishad, in Memo No. 22418/2001-02, dated: 30-08-2001 on getting the shops vacated by the lessees for fresh allotment in open auction, no action seemed to have been taken by the Executive Authority till the close of audit. (Para No. 7 (3) of the Audit Report)

52

8. ADVANCES PENDING ADJUSTMENT 13.1 It was observed during the course of audit that temporary advances paid for specific purposes were outstanding for a long time though they should have been got adjusted through detailed bills and vouchers as soon as possible as per Article 99 of A.P. Financial Code. Several objections were raised on such outstanding advances in the relevant audit reports pointing out failure of the Executive Authorities and Drawing Officers to take necessary action to get these advances adjusted. 13.2 It was also observed that huge amounts of personal advances are outstanding for a longtime due to inaction on the part of the Drawing Officers. In many cases even the unspent balances of advances drawn were found unrefunded. 13.3 A statement of such cases noticed is appended to the Report Statement No. 9 (8) 13.4 Some of the audit objections raised on the “Outstanding Advances” are shown below. 13.5 ADVANCES PAID – EMPLOYEES TRANSFERRED TO OTHER PLACES - ADVANCES REMAINED OUT STANDING. (a) MANDAL PARISHAD – RAJAM – SRIKAKULAM DISTRICT – Rs. 27,220/A total amount of Rs. 27,220/- was drawn and paid as advances to the employees for various purposes like L.T.C, Festival Advance, Educational Advance etc., But the said advances were neither recovered nor adjusted before the employees were relieved on transfer to other places. These out standing advances should have been mentioned in the Last Pay Certificates of the individual employees who were transferred and the Drawing and Disbursing Officers concerned should have been addressed in the matter. (Para No. 13 of the Audit Report on the accounts of Mandal Parishad)

(b)

MANDAL PARISHAD – KOILKUNTLA – KURNOOL DISTRICT – Rs. 62,862/An aggregate amount of Rs. 62,862/- is pending adjustment for several years from the employees who were transferred to other places from the Mandal Parishad, Koilkuntla, Kurnool District. Non pursuance by the authorities allowed such advances to remain outstanding.

(Para No.14 of the Audit Report on the accounts of Mandal Parishad)

(c)

MANDAL PARISHAD – GOSPADU – KURNOOL DISTRICT – Rs. 59,824/Likewise an aggregate amount of Rs. 59,824/- is pending adjustment from the employees who were transferred to other places from the Mandal Parishad, Gospadu, Kurnool District.

(Para No.13 of the Audit Report on the accounts of Mandal Parishad)

(d)

MANDAL PARISHAD – NARSAMPET – WARANGAL DISTRICT – Rs. 30,570/Likewise an amount of Rs. 30,750/-paid towards various types of advances remained outstanding from the employees who were transferred to other places from the Mandal Parishad, Narsampet, Warangal District. (Para No. 6 of the Audit Report on the accounts of Mandal Parishad)

53

(e)

MANDAL PARISHAD – JANGAREDDYGUDEM – WEST GODAVARI DISTRICT – Rs. 92,206/-

An aggregate amount of Rs. 92,206/- drawn and paid as advance to the employees for various purposes like Festival Advance, Educational Advance, Motor Cycle Advance etc., was still pending adjustment since 1994-1995 onwards. No persuasive action appears to have been taken by the executive authority to recover such advances. (Para No. 15 (1) of the Audit Report on the accounts of Mandal Parishad)

13.6

ADVANCES PENDING ADJUSTMENT – VARIOUS TYPES.

Advances paid for specific purposes in different Local Bodies as listed below are pending adjustment: (A)

CONTINGENT ADVANCES NOT ADJUSTED.

Under this category temporary advances paid for specific purposes which were not adjusted with detailed bills and vouchers for a long time are covered. Sl. No.

Name of the Panchayat Raj Body & District

(1) 1.

(2) Zilla Parishad, Visakhapatnam.

2. 3. 4. 5. 6. 7. 8. 9. 10.

11. 12. 13. 14.

Purpose of Advance

Amount outstanding Rs. (4) 68,160/-

(3) Transport, Electrical Charges etc., SGRY Funds, Zilla Parishad, Works Visakhapatnam. 9,66,383/Executive Engineer, P.R (RWS) Works 20,000/Visakhapatnam. Zilla Parishad, Nalgonda. Tour advance to 10,000/Chairperson SGRY Funds, Zilla Parishad, EAS works Karimnagar. 1,40,000/SGRY Funds, Zilla Parishad, SGRY Works Krishna. Zilla Parishad, Prakasam. Jeep repairs 20,000/Zilla Parishad, Adilabad. LTC 1,50,100/Zilla Parishad, Warangal. Conducting MPTC 11,04,952/ Elections Executive Engineer, P.R, Works Rajahmundry, Zilla Parishad, 1,40,000/Kakinada, East Godavari. Mandal Parishad, Prathipadu, Works 82,000/East Godavari. Mandal Parishad, Pedapaudi, Women Welfare East Godavari. works 2,87,300/Mandal Parishad, Pedapudi, Works etc., 80,000/East Godavari. Mandal Parishad, Garugubilli, Works 1,90,000 Vizianagaram.

54

Audit Para No. (5) 7(3) 2 3 7(C) 9 (i)

3 (2) 6 6 (i) 8 (a)

11 26 15 (a) 15

(1) 15. 16. 17. 18. 19. 20. 21. 22. 23. 24. 25.

(B)

(2) Mandal Parishad, Mudigonda Khammam. Mandal Parishad, Manthani, Karimnagar. Mandal Parishad, Gurazala, Guntur. Mandal Parishad, Agiripalli, Krishna. Mandal Parishad, Kondapak, Medak. Gram Panchayat, Rathiram Thanda Warangal. Gram Panchayat, Thummapeta, Visakhapatnam. Gram Panchayat, Ichoda, Adilabad. Gram Panchayat, Yarajarla, Prakasam Gram Panchayat, Piduguralla, Guntur. Gram Panchayat, Srirampur Thanda, Veldurthi Mandal, Guntur.

(3) Construction of Latrines Jeep repairs & works Pay Advance Uniform Allowance Contingencies

(4) 2,35,000/-

(5) 4

30,000/-

6

31,650/-

5

36,000/-

18

18,000/-

4

77,000/-

13

Works

4,13,000/-

1

Works

3,31,352/-

21

EFC Works

84,000/-

13

Festival Advance, Pay Advance etc., Works

79,950/-

29 (B)

Conducting Sports Meet Works

1,37,000/-

ADVANCES DRAWN – BUT THE PURPOSE ADVANCES WERE DRAWN NOT FORTHCOMING.

FOR

3

WHICH

It was noticed in audit that for certain advances drawn, the purpose for which such advances were drawn was not forthcoming. A few examples are given below. Sl. No. 1. 2.

Name of the Body & District

Advance drawn Rs. 10,000/Rs. 31,850/-

Audit Para No. 7 6

Zilla Parishad, Visakhapatnam. SGRY Funds, Gram Panchayat, Beeravolu, Rudravaram Mandal, Kurnool. (C) LONG TERM ADVANCES PAID – RECOVERIES NOT COMMENCED. Long term advances paid to the individual employees have to be recovered in regular instalments. But it was noticed in audit that there are cases where recoveries were not commenced at all which indicates the negligent attitude of the administrative authorities. A few such cases noticed in the audit are furnished hereunder: Sl. No. (1) 1.

Name of the Institution & District

Nature of Advance

(2) Mandal Parishad, Tallapudi, West Godavari.

(3) Marriage Advance

55

Amount of advance outstanding Rs. (4) 10,000/-

Audit Para No. (5) 15

(1) 2. (D)

(2) Gram Panchayat, Penumatya, Krishna.

(3) Motor Cycle Advance

(4) 20,000/-

(5) 10

RECOVERIES NOT EFFECTED IN FULL.

Some instances of non recovery of advances paid to the employees in full were also noticed in audit. A few such audit objections raised are as follows:

1. Zilla Parishad, Nalgonda.

Amount outstanding Rs. 33,015/-

2.

5,24,175/-

2

4,18,550/-

6

40,000/-

11

25,000/-

16

30,000/-

3

8,430/-

9 (a)

Sl. No

3. 4. 5. 6. 7.

8. 9.

10. 11. 12. 13.

Name of the Institution & District

Nature of Advance

Education Advance, Festival Advance Executive Engineer, P.R., SGRY works Vijayawada, Z.P, Krishna. Zilla Parishad, Kadapa. House Building Advance Mandal Parishad, Works Udayagiri, Nellore. Mandal Parishad, Pargi, Works (Contractors) Ranga Reddy. Mandal Parishad, Conducting MPTC Ballikurava, Prakasam. Elections Mandal Parishad, Education Advance, Brahmasamudram, Festival Advance, Anantapur. APCO Advance Gram Panchayat, Gurazala EFC works Guntur. Gram Panchayat, EFC works Nagasamudram, Ananthapur. Gram Panchayat, Patnam, EFC works Anantapur. Gram Panchayat, Nerabilu, EFC works Chittoor. Gram Panchayat, SGRY works Madhavaram, Kurnool. Gram Panchayat Sirivaram, SGRY Works Anantapur.

56

Audit Para No. 7 (e)

1,49,601/-

8

40,000/-

20

49,212/-

4

1,02,220/-

1

24,691/-

1

26,544/-

19

9. VIOLATION OF RULES 14.1 It was noticed in audit that in some cases the Rules / Government instructions for incurring the expenditure from the funds of the Panchayat Raj bodies were violated either due to negligence or ignorance. Certain times, the funds of the Panchayat Raj bodies were utilized for purposes other than the permitted ones under the Act / Rules. It was also noticed that in few cases, Government instructions were misunderstood or misinterpreted. Such irregular expenditure incurred was objected in the relevant audit reports. 19456 audit objections involving an amount of Rs. 2218.29 lakhs were raised in the relevant Audit Reports as shown in Statement No. 9 (9) annexed to the Report. A few of them are as under. (a) PROCEDURAL LAPSES 14.2.1 ZILLA PARISHAD – KRISHNA DISTRICT. REFUND OF DEPOSITS – ORIGINAL CREDITS NOT POINTED OUT – IRREGULAR – Rs. 1,12,075/A total amount of Rs. 1,12,075/- was drawn in the following vouchers and paid to the contractors towards refund of Earnest Money Deposits. But the connected original credits were not pointed out to audit to verify the correctness of the refund of deposits to the contractors. In the absence of the same the refunds made could not be admitted in audit. Vr. No. & Month 11-04-2002 11-04-2002 11-04-2002 11-04-2002 11-04-2002 11-04-2002 11-04-2002

Name of the Contractor Sarvasri A.K. Bhagawan, Machilipatnam. P. Muralikrishna, Machilipatnam. A. K. Bhagawan Machilipatnam. A. K. Bhagawan Machilipatnam. P. Muralikrishna, Machilipatnam. Bhunadh, Machilipatnam. Y. Jayaramakrishna.

Amount in Rs.

Total:

1,000/9,000/45,000/5,000/3,500/35,450/13,125/1,12,075/-

(Para No. 4 (ix) of the Audit Report on the accounts of Executive Engineer P.R.)

14.2.2

ZILLA PARISHAD – KRISHNA DISTRICT.

CONSTRUCTION OF 1,20,000 LITERS CAPACITY O.H.S.R. IN PLACE OF COLLAPSED O.H.S.R. AT CHINNAPURAM WORK NOT COMPLETED WITHIN TIME LIMIT – FINE NOT IMPOSED – OTHER IRREGULARITIES. Estimate value Rs. 8-00 lakhs Name of the contractor: Sri A. Krishnarao, Contractor, Vuravalli. Administrative approval Rc. No. 2619/2001/p2 dated: 05-05-2001 of Chief Executive Officer, Zilla Parishad, Krishna District. Technical Sanction D.R. No. 21/2001-2002 dated: 06-2001 of Executive Engineer, P.R., RWS, Gudiwada. CC 1st & Part bill 48/12-10-2001 CC 2nd & Part bill 35/06-11-2001

Rs. 1,43,486/- Measurement Book 11/A/2001-2002 Rs. 2,33,997/- Measurement Book 51/B/2001-2002

57

No. No.

CC 3rd & Final bill 1-/24-07-2002 Total:

Rs. 5,07,495/- Measurement Book 51/B/2001/2002 Rs. 8,84,978/-

No.

As verified from the Measurement Books and other records, it was noticed that the said work was taken up by the above contractor on 27-07-2001 and completed on 23-07-2002. As per the agreement conditions the contractor has to complete the work within six months from the date of agreement. As such the work was not completed within the time. Orders of the competent authority, if any, extending the time for completion of the above work were not produced to audit. In the absence of the same, penalty should have been imposed on the contractor for failure to complete the work within the time allowed as per the agreement. 14.2.3 EXECUTIVE ENGINEER PANCHAYAT RAJ (RURAL WATER SUPPLY) MACHILIPATNAM – KRISHNA DISTRICT. PROVIDING GRAVITY MAIN FROM PROWLENT TO D.W.TANK AT ACHAVALAM – CERTIFICATE OF HAVING EMPLOYED A FULL TIME TECHNICAL PERSON BY THE CONTRACTOR NOT POINTED OUT – Rs. 24,200/Estimate Value Rs.1-50 lakhs, Name of the contractor: Sri B. Ramamohanarao, Kaikaluru. Payments Made 1. C.C 1 & Part bill voucher No. 5 / Rs. 1,15,242/23-07-2002 2. C.C 2nd and Final bill Vr. No. 18 / Rs. 23,212/14-08-2002 Total: Rs. 1,38,454/st

Measurement Book No. 29/A/2001-02 Measurement Book No. 28/A/96-99

According to the condition No. 20 of the special conditions appended to the agreement, the contractor should appoint a qualified full time technical person to supervise the work on behalf of the contractor, otherwise a deduction of an amount at the rate of Rs. 2,200/- per month shall be made from the contractor’s bills. But in respect of this work there was no proof to the effect that a full time technical person was appointed by the contractor to supervise the work on his behalf. The work order was issued to the contractor on 24-08-2001 and he completed the work on 28-072002. As such, a sum of Rs. 24,200/- at the rate of Rs. 2,200/- per month for 11 months has to be recovered from the contractor and credited to Zilla Parishad, Engineering Funds. (Para No. 3 (iv) of the Audit Report on the accounts of Executive Engineer (R.W.S) Machilipatnam)

14.2.4

EXECUTIVE ENGINEER PANCHAYAT RAJ (RURAL WATER SUPPLY) – BANTUMILLI – KRISHNA DISTRICT.

CERTIFICATE OF HAVING EMPLOYED A FULL TIME TECHNICAL PERSON BY THE CONTRACTOR – NOT POINTED OUT – RECOVERY TO BE EFFECTED FROM THE CONTRACTOR – Rs. 37,800/According to condition No.20 of the special conditions appended to the agreement, the contractor should appoint a qualified full time technical person to supervise the work on behalf of the contractor, otherwise deduction of an amount at

58

the rate of Rs. 3,150/- per month shall be made from the contractor’s bills. There was no proof to the effect that a full time technical person was appointed by the contractor to supervise the work on his behalf. The work in question was handed over to the contractor on 27-07-2001 and completed on 23-07-2002. As such a sum of Rs. 37,800/- at the rate of Rs. 3,150/- per month for 12 months has to be recovered from the contractor and credited to the Engineering Funds of the Zilla Parishad. (Para No. 3 (ii) of the Audit Report on the accounts of Executive Engineer P.R. (RWS) Bantumilli)

14.2.5

EXECUTIVE ENGINEER PANCHAYAT RAJ – MACHILIPATNAM – KRISHNA DISTRICT. FORMATION OF ROAD FROM UDALAMANNADU RAILWAY TRACK TO VULWAPUDI – FINAL BILL PAID WITHOUT SCRUITINY BY THE ACCOUNTS OFFICER ZILLA PARISHAD KRISHNA – IRREGULAR – VIOLATION OF GOVERNMENT INSTRUCTIONS – NEEDS RATIFICATION BY THE GOVERNMENT – Rs. 4,89,880/Estimate Rs. 5-00 lakhs Name of the contractor: Sri P. Nageswara rao, Convenor, Jawahar Raj Clu, Ulavallipudi. Administrative Sanction No. A1/100/2001 dated: 04-11-2001 of the District Collector, Krishna District. Technical Sanction No. P.R.2001-2002 dated: 29-11-2001 of Executive Engineer P.R. Machilipatnam. CC 1st and final bill No. 7 /5-2002

Rs. 4,89,880/- M. Book No.21A/2000-01

During the course of audit, it was noticed that the final bill was paid to the contractor without scrutiny by the Accounts Officer, Zilla Parishad, Krishna District as required in Government Memo. No. 11983/NREP/III/90-1 dated: 27-02-90. The reasons, if any, for deviation from the procedure were not forth coming in audit. This resulted in violation of the Government instructions. As such the action of the Executive Engineer (P.R) Machilipatnam in having allowed payment on the final bill without scrutiny by the Accounts Officer would need to be got ratified by Government. (Para No. 4 (viii) of the Audit Report)

14.2.6

ZILLA PARISHAD – KRISHNA DISTRICT.

FINAL BILLS PAID WITHOUT SCRUTINY BY THE ACCOUNTS OFFICER ZILLA PARISHAD KRISHNA – IRREGULAR – VIOLATION OF GOVERNMENT INSTRUCTIONS – NEEDS RATIFICATION BY THE GOVERNMENT. (a)

Name of the Work : Extension of Pipe line in B.C. Colony of Akumuru Estimate : Rs. 90,000/Measurement Book No. 35-B/21999-2000 Voucher No. 45 / 10-2002 CC 1st & final bill Rs. 82,077/-

As verified from the M.B. No. 35-B/99-2000 page. 48 the final bill relating to the work “Extension of pipe line in B.C. Colony of Akumuru” was paid without scrutiny by the Accounts Officer which is irregular, and contrary to Government instructions issued in Government Memo. No. 11983 / NREP / 111/90-1 dated: 27-021990. Reasons if any, with permission of competent authority for such deviation was not point out to audit. 59

Hence the payment for the above final bill without scrutiny by the Accounts Officer, Zilla Parishad would need to be got ratified by the Government and produced for verification in audit to admit the expenditure in audit. (Para No. 5 of the Audit Report on the accounts of Executive Engineer, PR (RWS), Vijayawada, Zilla Parishad, Krishna District)

(b) On verification of the final bills and measurement books it was noticed that the final bills pertaining to the following works were paid to the contractors without scrutiny by the Accounts Officer, Zilla Parishad, Krishna contrary to the instructions issued in Government Memo No. 11983/NREP.III/96-1 Dated: 27-02-1990. As such the action of the Executive Engineer, Panchayat Raj (RWS) Division, Vijayawada in having allowed the payments on the final bills without scrutiny by the Accounts Officer, Zilla Parishad need to be got ratified by the Government and orders thereon may be produced to audit. Sl. Name of the Work No. 1. Providing bore well near Donka Road of Ramachandrampeta Head Office, Thakkallapadu 2. Providing bore well in east Bazar, Bosepet, Penuganchiprolu.

Estimate Rs. 35,000/-

35,000/-

M. Book No. 205 B

Name of the Contractor Sri. K.R. Mohanrao

194 B

Sri. A. Radhakrishna

(Para No. 5 (i) of the Audit Report on the accounts of E.E.P.R. RWS, Vijayawada, Krishna District)

(III) On verification of work bills and measurement books in respect of the works detailed below, it was noticed that the final bills were paid to the Contractors without scrutiny by the Accounts Officer, Zilla Parishad, Krishna. The reasons for deviation from the procedure, if any on record were not forthcoming to audit. As such the action of the Executive Engineer, Panchayat Raj, Nuzividu in having allowed the payment on the final bills without scrutiny by the Account Officer, Krishna in respect of the works executed during 2002-2003 would need to be got ratified by the Government and orders there on should be produced to admit the expenditure in audit. Details of Expenditure. Sl. No. 1.

Vr. No. & Date

Name of the Work

184 / 07-03-2002

2.

3 / 20-04-2002

3.

3 / 29-04-2002

Improvement to the road from Surampalli to Kattubadipalem M.B. No. 5139 A Gravelling to the road from Remalli to Meerajapuram Gravelling to the road from Ogirala to R. Apparaopet Total:

Amount Rs. 16,634/20,117/20,268/57,019/-

(Para No. 4 of the Audit Report on the accounts of E.E. P.R. Vijayawada, Krishna District)

14.2.7

ZILLA PARISHAD – ANANTHAPUR DISTRICT.

CONSTRUCTION OF MAHILA MANDAL BUILDINGS – SANCTIONED UNDER 15% WOMEN AND CHILD WELFARE FUNDS – SANCTION ORDER NOT OBTAINED FROM WOMEN AND CHILD WELFARE DEPARTMENT – IRREGULAR. The Chief Executive Officer, Zilla Parishad, Anantapur accorded administration sanction for construction of Mahila Mandal buildings in 15 Mandals 60

under 15% Women and Child Welfare Funds of Zilla Parishad, Anantapur at an estimated cost of Rs. 4.00 lakhs each with 50% rice component vide Progs. Rc. No. 5025/2002/Gl dated: 24-12-2002.

Sl. No.

1. 2. 3.

Name of the District

Anantapur Dharmavaram at Anantapur Penukonda Total:

Total amount to be Released

1st installment amount released

Estimate Cost

Cash Component

4 4

Rs. in lakhs 16 16

Rs. in lakhs 8.00 8.00

Rs. in lakhs 8.00 8.00

Rs. in lakhs 3.20 4.00

7 15

28 60

14.00 30.00

14.00 30.00

4.20 11.40

No. of works Sanction ed

As verified from the file pertaining to the above subject the requirement of cash component in the above works worked out to Rs. 30.00 lakhs. An amount of Rs. 11.40 lakhs only was released towards 1st instalment during the month of January, 2003 as detailed below. Sl. No. 1. 2. 3.

Vr. No. & Date

Name of the Executive Engineer

924 / 01-2003 914 / 01-2003

Executive Engineer P.R., Anantapur. Executive Engineer P.R., Dharmavaram at Anantapur. Executive Engineer P.R., Penukonda.

915 / 01-2003 Total:

Amount Rs. 3,20,000/4,00,000/4,20,000/11,40,000/-

As per G.O. Ms. No. 38 Women & Child Welfare Department, Dated: 29-051998 the sanction orders should be obtained from Women and Child Welfare Department to incur the expenditure from 15% Women and Child Welfare funds. But in the instant case no sanction was obtained from the Women and Child Welfare Department. The same may be obtained and produced to audit. (Para No. 18 of the Audit Report on the accounts of General Funds)

14.3.1 MANDAL PARISHAD DISTRICT.



SEETHARAMPURAM



NELLORE

FULL ADDITIONAL CHARGE ALLOWANCE PAID OBTAINING SANCTION ORDERS – IRREGULAR – Rs. 8,910/-

WITHOUT

During the course of audit it was noticed that an amount of Rs. 8,910/-was drawn from the general funds of the Mandal Parishad S.R. Puram and paid to Sri R.V. Sesha Reddy, Superintendent, Mandal Parishad, Udayagiri for the period from 8/2002 to 1/2003 towards Full Additional Charge Allowance for having held the post of M.P.D.O,. Mandal Parishad S.R. Puram, Nellore District. Under F.R 49 (a) & (b) the Full Additional Charge Allowance beyond 3 months up to 6 months has to be sanctioned by the Commissioner, Panchayat Raj, A.P., Hyderabad. But the sanction orders from the competent authority was not obtained and produced to audit. Further, Sri R.V. Sesha Reddy was working in Mandal Parishad, Udayagiri. The Full Additional Charge Allowance should have been drawn and paid to him at 61

Mandal Parishad, Udayagiri only. But the amount was drawn and paid from the General funds of Mandal Parishad, S.R. Puram that too without the sanction orders by the competent authority which is irregular and needs recovery from the person or persons responsible. (Para No. 17 of the Audit Report)

14.4.1 GRAM PANCHAYATS. WORKS EXECUTED WITHOUT TECHNICAL SANCTION, RECORDING MEASUREMENTS / CHECK MEASUREMENTS PAYMENTS MADE – Rs. 7,76,621/During the course of audit, it was noticed that the following amounts were drawn from the funds of the Gram Panchayats as mentioned against them and paid for works executed in Gram Panchayat area during the year. But there was no Technical sanction for some of the works. Further payments were made without recording the Measurements and Check Measurements which is irregular. In the absence of the same, the entire expenditure incurred during the year is held under objection. Name of the Gram Panchayat & District

Name of the Fund

(1) 1.

(2) Chemmumiapeta, Kadapa

(3) General

2.

Samivaripalli, Ananthapur

3.

Gunnemorbagul, Ananthapur

11th Finance

4.

Vankamaddi, Ananthapur

11th Finance

5.

Motadaka, Guntur

11th Finance

6.

Kodumolu, Kurnool

General

CC Road

7.

Chandakula, Krishna

General & JGSY

13 works

Sl. No

SJRY

Name of the Work

(4) Extension of pipeline 11th ward to 10th ward K. Krishna Reddy House Widening of colony road from NSP Koppala to Thanda CC road from Diddonna house to Sarojanamma House Grama Sachivalaya Building CC Road

62

Amount Paid Rs.

Remarks

Audit Para No

(5) (6) 8,806/- Without recording measurements and Check measurement

(7) 9 (5)

20,000/- Without 10,060/- measurements and check measurement

15

35,504/- Without check measurement

15

1,29,317/- Without check measurement

17

1,32,619/- Without Technical Sanction and check measurement 10,407/- Without Technical sanction 3,95,089/- Without Measurement and check measurement

2

8

17

(1) 8.

(2) Allampadu, Chittoor

9.

T. Kothapalli, East Godavari

(3) SJRY

General

(4) Internal roads in Harijana Wada Ponchalu construction

(5) (6) 1,83,72/- Without Check measurement

(7) 5

16,447/- Without Check measurement

12

(b) PURCHASES – NON – OBSERVANCE OF RULES 16.1.1

ZILLA PARISHAD – VIZIANAGARAM DISTRICT.

FURNITURE – PURCHASE OF STEEL FURNITURE IN VIOLATION OF GOVERNMENT ORDERS – NEEDS RATIFICATION BY GOVERNMENT – Rs. 1,13,109/During the year 2002-03, an amount of Rs.1,13,109/- was spent on purchase of steel furniture from M/s Southern Agencies, Vizianagaram as detailed below, for the use of the Chief Executive Officer and staff members. It was observed that no tenders were also called for the purchase of steel furniture. Vr. No. & Date

Details of purchases

20 / 04-2002 120 / 07-2002

Amount Rs. 7,956/1,05,153/-

Premier Executive PCH 7001 (Godrez) Chair Purchase of steel furniture i) Store well-M2-2 Nos. Rs. 20,142/ii) Godrej Tables T-8-6 Nos. Rs. 29,436/iii) Godrej Chairs – Ch. 7-39 Nos. Rs. 55,575/(Progs. of CEO. Z.P. Vizianagaram Rc.No.1419/2002/D2/dated: 20-07-2002) According to the orders issued by Government vide their Memos issued from time to time, latest in No. 15254/S53/TFR/2001 of Panchayat Raj and Rural Development dated: 21-05-2001, without obtaining permission from Government, steel furniture should not be purchased. After obtaining such permission, it should be purchased only by processing of tenders as per the orders of Government issued in Memo No. 18453/Estt.VI/2000-01, dated: 26-11-2001 of Panchayat Raj and Rural Development Department. But, setting aside the entire procedure, the Chief Executive Officer, Zilla Parishad, Vizianagaram purchased steel furniture worth Rs. 1,13,109/-. Therefore, the expenditure incurred is held under objection. (Para No. 31 of the Audit Report on the accounts of General Funds)

16.1.2 EXECUTIVE ENGINEER – PANCHAYAT RAJ – MACHILIPATNAM – KRISHNA DISTRICT. STEEL FURNITURE PURCHASED FROM PRIVATE FIRM, M/s SURYA FURNITURE, MAIN ROAD, MACHILIPATNAM OTHER THAN FROM THE SMALL SCALE INDUSTRIES OR GOVERNMENT UNDERTAKING OR APPROVED COMPANIES – IRREGULAR – SANCTION ORDERS OF GOVERNMENT – NOT POINTEDOUT AND OTHER DEFECTS – Rs. 38,700/An amount of Rs. 38,700/- was drawn and paid to M/s Surya Furniture Main Road, Machilipatnam towards the cost of steel furniture, supplied to Deputy Executive Engineer (Panchayat Raj) Machilipatnam, Deputy Executive Engineer, P.R. Mobbi, Deputy Executive Engineer (P.R) Mandavalli and Deputy Executive Engineer (P.R) Gudivada as detailed below.

63

Vr. No. & Date Particulars Amount 183 / 08-2002 Bill towards furniture supplied to Dy. Executive Rs. 8,000/Engineer, P.R., Machilipatnam. 184 / 09-2002 Bill towards furniture supplied to Dy. Executive Rs. 7,900/Engineer, P.R., Gudivada. 185 / 09-2002 Bill towards furniture supplied to Dy. Executive Rs. 7,800/Engineer, P.R., Mobbi. 76 / 05-2002 Bill towards furniture supplied to P.R. Division, Rs. 15,000/Machilipatnam. Total: Rs. 38,700/The prior permission of Government as required under Government Memo No. 15254/S53/TFR/2001 of Panchayat Raj & Rural Development Department dated: 21-05-2001 for purchase of steel furniture was not obtained and produced to audit. Moreover, the steel furniture has to be got supplied from small scale industries, Government undertakings or from the government approved firms and not from a private firm. Thus, the Executive Engineer, Panchayat Raj, Machilipatnam violated the instructions of Government and incurred an expenditure of Rs. 38,700/(Para No. 4 (vii) of the Audit Report)

16.1.3 EXECUTIVE ENGINEER – PANCHAYAT RAJ – MACHILIPATNAM – KRISHNA DISTIRCT. PURCHASE AND SUPPLY OF AGREEMENT BOOKLETS AND MEASUREMENT BOOKS – VIOLATION OF GOVERNMENT ORDERS – EXPENDITURE INCURRED – RATIFICATION BY THE GOVERNMENT – STOCK ACCOUNT WANTING – Rs. 1,76,400/During the year under report, a total amount of Rs. 1,76,400/- was incurred towards supply of agreement booklets and measurement books as shown below. In this connection the authority, if any, for purchase of the said material from the open market instead from A.P. State Trading Corporation, A.P., Hyderabad as per orders issued in G.O. Ms. No. 30 of P.R & RD (Mdl.II) Department, dated: 22-01-1999 was not produced to audit. Hence the expenditure incurred to a tune of Rs. 1,76,400/could not be admitted in audit. The same would need to be got ratified by Government. Further the stock account for the items purchased was also not produced to audit. The same may be produced to audit for verification. Vr. No. & Date 115 / 02-2002 120 / 07-2002

Amount Rs. Paid to M/s Sairam Traders, Kukatpally, Hyderabad 1,72,500/towards cost of Agreement Book lets and Measurement Books to P.R. Division Machilipatnam Paid to Sri. Hanuman Printing works towards Registers 3,900/supplied to P.R. Division, Machilipatnam. Total: 1,76,400/Particulars

(Para No. 4-2 of the Audit Report)

16.2.1 MANDAL PARISHADS PURCHASE OF FURNITURE – INSPITE OF BAN ORDERS – EXPENDITURE INCURRED – HELD UNDER OBJECTION. During the course of audit, it was observed that the following amounts as mentioned against the Mandal Parishads concerned were drawn from the funds of the

64

respective Mandal Parishads and paid towards purchase of Furniture during the year 2002-03 without observing the “Ban” orders. Government in their Memo No. 195-A/22/TFR/02 of Finance Department, dated: 01-02-2002 imposed ban on purchase of furniture by Local Bodies / Government Offices up to 31-03-2003 except Hospitals, Hostels, Residential Schools, Colleges and Raj Bhavan. The orders of Government ratifying the purchase of furniture would need to be obtained and produced to admit the expenditure. Sl. No. 1. 2. 3. 4. 5. 6. 7. 8. 16.2.2

Name of the Mandal Parishad and District Santhakaviti, Srikakulam. G. Sigadam, Srikakulam. Ichapuram, Srikakulam. Tekkali, Srikakulam. Nandigam, Srikakulam. Atmakur, Nellore. Manubolu, Nellore. Chillakur, Nellore.

Expenditure incurred Rs. 43,360/Rs. 29,521/Rs. 20,845/Rs. 58,800/Rs. 12,000/Rs. 43,530/Rs. 15,100/Rs. 31,250/-

Audit Para No. 22 (General Funds) 10 ( General Funds) 17 ( General Funds) 12 ( General Funds) 12 ( General Funds) 14 ( General Funds) 13 ( General Funds) 15 ( General Funds)

MANDAL PARISHADS – WEST GODAVARI DISTRICT.

PURCHASES OF SEWING MACHINES – NON OBSERVANCE OF GOVERNMENT INSTRUCTIONS – IRREGULAR. During the course of audit of Mandal Parishads in West Godavari District it was observed that the following executive authorities purchased sewing machines of various brands other than ‘Vidya’ Brand contrary to the standing instructions issued by Government as detailed below. The sewing machines were purchased by obtaining quotations only. No tenders were called for as required under Article 124 and 125 of Andhra Pradesh Financial Code. Reasons for not calling for Tenders when huge amounts were incurred on purchase of sewing machines were not explained in audit. According to the guidelines issued in Government Memo No. 1002 / P1 /93-7 of Women and Child Welfare Department, dated: 09-08-1999, expenditure on purchase of sewing machines has to be met from the 15 % earmarked funds for Women and Child Welfare to a maximum extent of Rs. 50,000/- in a year on 50 beneficiaries only. But contrary to the said instructions, huge amounts have been spent in each of the following Mandal Parishads during the year 2002-03 for supply of Sewing Machines as detailed below. Sl. No. (1) 1. 2. 3. 4. 5. 6. 7.

Name of the Mandal Parishad (2) Kamavarapu Kota Chintalapudi Kalla Achanta Eluru Nallagonda Chagallu

Amount Involved Rs. (3) 98,000/2,09,600/98,000/98,000/1,86,000/98,000/70,000/65

Make of the machines (4) Merrit Singer Usha Usha Singer Singer Usha

Para No. in Audit Report (5) 27 21 18 25 16 19 27

(1) 8. 9. 10. 11. 12. 13. 14. 15. 16. 17.

(2) Penugonda Madrajapuram Penumantra Tadepalli Gudem Undi Veeravasaram Veeravasaram Akiveedu T.Narsapuram Payakarao Peta

(3) 98,000/98,000/92,400/98,000/98,000/1,40,000/47,600/98,000/56,000/58,880/-

(4) Usha Usha Singer Singer Usha Usha Usha Usha Usha Usha

(5) 24 24 30 27 19 28 29 23 29 43

The ratification orders of Government for utilization of funds earmarked for Women Development and Child Welfare in excess of Rs. 50,000/- in each case would need to be obtained and produced to audit. 16.3.1 GRAM PANCHAYATS. PURCHASE OF ELECTRICAL GOODS – EXPENDITURE IN EXCESS OF CEILING FIXED – RATIFICATION ORDERS OF GOVERNMENT WANTING – Rs. 10,79,371/Government in their Memo No.10183/Pts./2002 of P.R.& R.D Department dated: 08-11-2002 fixed ceiling on the expenditure towards purchase of Electrical goods required for street lighting like Tube lights, Chokes, Starters, Bulbs etc., @ 5% of the general funds of the Gram Panchayats, whose revenue is Rs. 40,000/- or more per annum. But in the following cases, purchase of electrical goods was made in excess of the ceiling fixed by Government. Hence ratification orders of the Government would need to be obtained and produced. Sl. No. (1) 1. 2. 3. 4. 5. 6. 7. 8. 9. 10. 11. 12.

Name of the Gram Panchayat & District (2) Ponduru, Srikakulam Saradhi, Srikakulam Sompeta, Srikakulam Tekkali, Srikakulam Narasannapeta, Srikakulam S. Moolapoyi, East Godavari Kotupadu, East Godavari Kesavakuna, East Godavari Danavayipeta, East Godavari Gidajam, East Godavari Vajrakutam, East Godavari Anooru, East Godavari

Expenditure Incurred Rs.

Expenditure Permissible Rs.

(3) 3,81,540/1,31,756/2,26,640/2,95,856/2,29,909/-

(4) 3,06,638/49,421/1,12,164/1,16,321/16,792/-

Excess Expenditure Incurred Rs. (5) 74,902/82,344/1,14,476/1,79,532/2,13,117/-

10,222/-

5,160/-

5,062/-

4

14,097/-

8,461/-

5,636/-

4

1,71,176/-

32,770/-

1,38,406/-

27,936/-

5,597/-

22,339/-

5

5,000/-

2,090/-

2,910/-

3

9,100/-

2,262/-

6,836/-

3

17,351/-

6,608/-

10,643/-

3

66

Audit Para No. (6) 27 19 24 25 20

12 (A)

(1) 13. 14. 15. 16. 17. 18. 19.

(2) Kandrakota, East Godavari Kummarilova, East Godavari Isukapudi, East Godavari Parlapalli, Kurnool Dowlathapuram, Krishna Madakavaripalli, Kadapa Khajipeta, Kadapa

(3) 29,797/-

(4) 8,724/-

(5) 21,003/-

(6) 4

40,636/-

5,544/-

35,092/-

4

16,240/-

9,616/-

6,624/-

6

18,846/8,047/-

4,786/1,677/-

14,060/6,370/-

4 21

1,60,634/-

57,800/-

1,02,834/-

11

76,630/-

38,655/-

37,975/-

11 (5)

(c) APPOINTMENTS / PROMOTIONS MADE CONTRARY TO RULES 17.1.1 MANDAL PARISHADS APPOINTMENT OF DAILY WAGE WORKERS WITHOUT PRIOR PERMISSION OF GOVERNMENT – IRREGULAR – Rs. 2,26,310/During the course of audit, it was noticed that the executive authorities of the following Mandal Parishads incurred expenditure as shown against them towards wages of N.M.Rs contrary to the provisions of Act No. 2 of 1994 and G.O. Ms. No. 212 Finance and Planning Dated: 22-04-1994. Sl. No. 1. 2.

Name of the Mandal Parishad & District

Name and Nature of Appointment Made on NMR basis

Darsi, Prakasam. Darsi, Prakasam.

Amount paid Rs.

Para No. of Audit Report 6 (2) 6 (3)

Sri P. Sriramulu, Watch Man. 3,660/Sri S. Srinivas, Bore well 10,804/Mechanic. 3. Donakonda, Sri A. Narayana Reddy, 20,815/6 (a) Prakasam. Pump Mechanic. 4. Ganapavaram, Sri R.V. Krishnam Raju, 35,209/15 West Godavari. Library Asst. 5. Donltabad, Medak. Sri K. Yada Giri, WI 9,000/11 6. Kodapur, Nellore Sri. M. Rajaiah, Night Watch 7,500/42 Man. 7. Chillakur, Nellore Sri. S.K.I. Ahmed, Work 11,400/12 Inspector. 8. Marripadu, Nellore Sri. G. Srinivas, Bore 12,000/15 Mechanic. 9. Nizampatnam, Sri. D. Nageswar Rao, 38,610/7 (c) Guntur Technical Work Inspector. 10. Gurazala, Guntur Sri. SMT PSK Johnbee 21,694/6 NMR. 11. Medchal, Ranga Sri. B. Upendra, Smt. B. 55,618/17 Reddy. Lalitha N.M.R.s Total: 2,26,310/In the absence of the Government Orders, the payments made to the above individuals could not be admitted in audit and needs recovery from the persons responsible. 67

17.2.1 GRAM PANCHAYAT– BILLELLA – KRISHNA DISTRICT. PAYMENT OF SALARY ARREARS TO SRI M.SATYANARAYANA BILL COLLECTOR – IRREGULAR AND OTHER DEFECTS – NEEDS RECOVERY – Rs. 72,956/An amount of Rs. 72,956/- was drawn on 04-10-2002 and paid to Sri M. Satyanarayana, Bill Collector, of Gram Panchayat Bittela, Krishna District towards salary arrears. The individual was appointed to the post of Bill collector, in violation of the Government Orders issued in G.O. Ms. No. 212 Finance & Planning (F.W.P.C-III) Department, dated: 22-04-1994. Orders of Government if any, permitting his appointment and the sanction orders for payment of arrears, reasons for non-drawal of the salary and the acquittance for the amount etc., were not made available to audit. In the absence of the above particulars the payment made to the individual amounting to Rs. 72,956/- is held under objection. (Para No. 9 of the Audit Report)

68

10. NON-REMITTANCE OF DEDUCTIONS / RECOVERIES FROM VOUCHERS / PAY BILLS / CONTINGENT BILLS 18.1 It was noticed during audit that various deductions / recoveries effected from the work bills / pay bills were either not remitted to Government or a part of them only were remitted in spite of statutory obligation to remit the same to Government account with in a prescribed time under the relevant statutory provisions which also include penalty as well as prosecution for non adherence. 18.2 The deductions normally made from work bills / pay bills that are to be remitted to Government account are Work Bills 1. Income Tax 2. Sales Tax 3. Seigniorage Fees Pay Bills 1. Income Tax 2. Profession Tax 3. A.P.G.L.I. Premium / Loan recoveries 4. G.P.F. (Government Employees) 5. G.I.S Premium. 18.3 These defects noticed were pointed out in the Audit Reports numbering to 12250 Audit Paras involving an amount of Rs. 1344.39 lakhs as shown in Statement No. 9 (10) appended to the Report. 18.4 Some of them are as under. 18.5 INCOME TAX RECOVERIES NOT REMITTED / PARTLY REMITTED. Under Section 200 of Income Tax Act 1961, read with Rule 30 (1) (b) the authority which deducts the Income Tax from work bills or from pay bills shall remit the same to the Income Tax Department within the first week of the next month of such deduction. In case of failure to remit the Tax, the Drawing and Disbursing Officer will be held responsible under Section 201 (1) for payment of interest at 15% per annum, under Section 201 (1 A) from the time of such default till the payment of such tax; and is prone to levying of penalty under Section 221 up to the amount of tax not remitted plus prosecution under Section 276 B for a period ranging from three months to seven years with fine. During the year under audit, it was observed that the Income Tax deducted at source from the work bills was not remitted to the Central Government account till the close of audit. Such irregularities noticed were pointed out in the relevant audit reports. A few of such cases are mentioned below. Sl. No.

Name of the Institution and District

(1) (2) (a) ZILLA PARISHAD 1. Executive Engineer (RWS) Tenali, Guntur. 2. Engineering Fund, Kurnool.

Amount Deducted Rs. (3)

Amount Remitted Rs. (4)

85,805/-

57,560/-

28,245/-

3

20,079/-

-

20,079/-

1

69

Balance Rs. (5)

Para No. of Audit Report (6)

(1) 3. 4.

(2) General Funds, Kurnool. Executive Engineer (P.R) Jagitial, Karimnagar. 5. Executive Engineer (P.R) Nellore. 6. Executive Engineer (P.R), Ranga Reddy. 7. Executive Engineer, (P.R.) Machilipatnam, Krishna. 8. Executive Engineer (P.R) Bodhan, Nizamabad. Total: (b) MANDAL PARISHADS 1. Sangareddy, Medak. 2. Rajendra Nagar, Ranga Reddy. 3. Sankarapatnam, Karimnagar. 4. Musthabad, Karimnagar. 5. Thoruru, Warangal. 6. Chityal, Warangal. 7. Vinukonda, Guntur. 8. Piduguralla, Guntur. 9. V.N. Palli, Kadapa. 10. Kolimigundla, Kurnool. 11. Venkatagiri, Nellore. 12. Rapur, Nellore. 13. Naidupet, Nellore. 14. Chittamur, Nellore. 15. Allur, Nellore. 16. Garividi, Vizianagaram. 17. Amudalavalasa, Srikakulam. 18. Mandara, Srikakulam. 19. Ulavapadu, Prakasam. 20. Chintavai, Khammam. 21. Pakala, Chittoor. 22. Ieeja, Mahaboobnagar. 23. Wanaparthy, Mahaboobnagar. 24. I.Polavaram, East Godavari. 25. Uppalaguptham, East Godavari. Total: (c) GRAM PANCHAYATS 1. Nandikotkur (N), Kurnool. 2. Aspari (N), Kurnool.

(3) 1,30,381/73,411/-

(4)

(5) - 1,30,381/73,411/-

(6) 1 6 (1)

9,517/-

-

9,517/-

12

61,478/-

47,018/-

14,460/-

8

4,315/-

-

4,315/-

4 (iii)

1,08,587/-

77,826/-

30,761/-

10

4,93,573/- 1,82,404/- 3,11,169/11,625/1,24,382/-

-

11,625/1,24,382/-

18,064/-

-

18,064/-

7 (1)

5,579/43,437/3,365/55,645/33,404/994/89,249/2,568/2,395/5,514/2,376/4,183/3,667/29,932/-

-

5,579/43,437/3,365/55,645/33,404/994/89,249/2,568/2,395/5,514/2,376/4,183/3,667/29,932/-

7 7 (i) 7 (ii) 7 (b) 7 (B) 11 14 9 22 19 22 13 16 13

6,334/7,799/2,101/11,932/17,281/940/-

-

6,334/7,799/2,101/11,932/17,281/940/-

22 6 6.1 7 9 5 (b)

3,048/-

-

3,048/-

10 (b)

2,834/-

-

2,834/-

12

4,88,648/-

-

4,88,648/-

68,257/12,995/-

-

68,257/12,995/-

70

12 15

12 4

(1) 3. 4. 5. 6. 7. 8. 9. 10. 11. 12. 13. 14. 15. 16. 17. 18. 19. 18.6

(2) Kovelakuntla, Kurnool. Veldurthi, Kurnool. Palakurthi, Karimnagar. Jagitial, Karimnagar. Peddapalli, Karimnagar. Manthani, Karimnagar. Viswanadharaopet Nellore. Chimakurti, Prakasam. Narasannapet, Srikakulam. Saradhi, Srikakulam. Tadepalli, Guntur, Kalyana Durgam, Ananthapur. Rajampeta, Kadapa. Arugolanu, Krishna. Ramachandra Puram, East Godavari. Pedapudi, East Godavari. Edurulanka East Godavari. Total:

(3) 73,678/2,300/3,324/3,249/13,265/2,133/8,007/50,901/5,520/4,243/10,450/6,918/-

(4) -

(5) 73,678/2,300/3,324/3,249/13,265/2,133/8,007/50,901/5,520/4,243/10,450/6,918/-

(6) 5(1) 17 6(a) 4 5 5(2) 3 8 24 21 4 18

1,03,440/4,185/2,647/-

-

1,03,440/4,185/2,647/-

10 10 6

2,873/18,103/3,96,488/-

-

2,873/18,103/3,96,488/-

6 6

SALES TAX DEDUCTED BUT NOT REMITTED OR PARTLY REMITTED.

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

Sl. No

Name of the Institution and District

(1) (2) (a) ZILLA PARISHAD 1. Executive Engineer (RWS) Tenali, Guntur. 2. Engineering Fund, Kurnool.

Amount Deducted Rs.

Amount Remitted Rs.

Balance Rs.

(3)

(4)

(5)

Para No. of Audit Report (6)

1,78,433/-

1,17,976/-

60,457/-

3

8,812/-

-

8,812/-

1

71

(1) (2) (3) 3. General Funds, 1,69,415/Kurnool. 4. Executive Engineer 19,051/(PR) Nellore. 5. Executive Engineer 69,323/(P.R) Jagitial, Karimnagar. 6. Executive Engineer 57,863/(PR) Ranga Reddy. 7. E.A.S. / S.G.R.Y. 2,720/Funds, Warangal. 8. General Funds, 17,77,446/Adilabad. 9. S.G.R.Y., Fund, 35,117/Krishna. 10. S.G.R.Y. Fund, 5,900/Krishna. 11. S.G.R.Y. Fund, 17,489/Krishna. 12. S.G.R.Y. Fund, 6,923/Krishna. 13. S.G.R.Y. Fund, 67,928/Krishna. 14. S.G.R.Y. Fund, 11,664/Krishna. 15. Executive Engineer 1,15,822/(P.R) Bodhan, Nizamabad. Total: 25,43,906/(b) MANDAL PARISHADS 1. Allur, Nellore. 1,696/2. Rapur, Nellore. 2,081/3. Kaluvoy, Nellore. 3,540/4. Thoruru, Warangal. 73,376/5. Chityal, Warangal. 6,000/6. Mandara, 6,452/Srikakulam. 7. Kuppam, Chittoor. 11,124/8. Adilabad, Adilabad. 4,500/9. Vinukonda, Guntur. 83,814/10. Piduguralla, Guntur. 38,873/11. Seltur, Anantapur. 2,238/12. Kolimigundla, 1,11,684/Kurnool. 13. Madugula, 13,231/Visakhapatnam. 14. Merkamuddadam, 2,486/Vizianagaram.

72

(4) -

(5) 1,69,415/-

(6) 1

-

19,051/-

12

-

69,323/-

6 (2)

36,799/-

21,064/-

9

-

2,720/-

5 (I)

10,37,296/-

7,40,150/-

8 (I)

-

35,117/-

4 (vii)

-

5,900/-

4 (ix)

-

17,489/-

4 (xvi)

-

6,923/-

4 (xvii)

-

67,928/-

4 (iii)

-

11,664/-

4 (i)

85,530/-

30,292/-

10

12,77,601/-

12,66,305/-

-

1,696/2,081/3,540/73,376/6,000/6,452/-

-

11,124/4,500/83,814/38,873/2,238/1,11,684/-

-

13,231/-

15

-

2,486/-

19

13 22 18 7 (i) 7 (ii) 22 6 6 (ii) 7 (c&d) 7 (c) 10 (b) 14

(1) (2) 15. Garividi, Vizianagaram. 16. Amudalavalasa, Srikakulam. 17. Ulavapadu, Prakasam. 18. Pakala, Chittoor. 19. Makloor, Nizamabad. Total: (C) GRAM PANCHAYATS 1. Nandikotkur, Kurnool. 2. Palakurthi, Karimnagar. 3. Jagitial, Karimnagar. 4. Pedapalli, Karimnagar. 5. Tangutur, Prakasam. 6. Konijidu, Prakasam. 7. Cheemakurthi, Prakasam. 8. Narasannapet, Srikakulam. 9. Saradhil, Srikakulam. 10. Gorantla, Guntur. 11. Tadepalli, Guntur. 12. Gurajala, Guntur. 13. Chirravuru, Guntur. 14. Pedakakani, Guntur. 15. Numburu, Guntur. 16. Nallapadu, Guntur. 17. Tadikonda, Guntur. 18. Rajampeta (N) Kadapa. 19. Chinnachowk, Kadapa. 20. Kovelakuntla, Kurnool. Total: 18.7

(3) 26,896/-

(4) -

(5) 26,896/-

(6) 16

33,875/-

-

33,875/-

13

9,271/-

-

9,271/-

6

25,410/13,779/4,70,326/-

-

25,410/13,779/4,70,326/-

7 7

64,481/-

-

64,481/-

12

1,600/-

-

1,600/-

6(b)

2,548/3,896/-

-

2,548/3,896/-

4 5

26,943/3,586/50,394/-

-

26,943/3,586/50,394/-

12 & 18 15 8

5,520/-

-

5,520/-

24

1,643/1,15,771/1,53,747/42,572/56,626/17,292/38,655/63,906/59,453/61,416/-

-

1,643/1,15,771/1,53,747/42,572/56,626/17,292/38,655/63,906/59,453/61,416/-

88,578/-

-

88,578/-

1,40,091/-

-

1,40,091/-

9,98,718/-

-

9,98,718/-

21 4(a) 4 3 2 6 4 4 7 10 9 5 (i)

SEIGNIORAGE FEES DEDUCTED BUT NOT REMITTED OR PARTLY REMITTED.

As per G.O. Ms. No. 331, Industries and Commerce (M.I) Department, dated: 21-06-2000 Seigniorage Fees or Dead Rent which ever is higher shall be recovered from the work bills on all Minor Minerals dispatched or consumed from the land at the rates specified in Schedule-I and Schedule-II annexed to the said G.O. as the case may be and to be credited to the consolidated fund of State Government through the concerned Assistant Director of Mines & Geology of the District. However, it was

73

observed that though amounts were recovered from the work bills towards Seigniorage Fees, the same was either not remitted or partly remitted only to State funds till the close of audit. Such inaction was pointed out in the relevant audit reports. Some of such instances are listed below.

Sl. No.

Name of the Institution and District

(1) (2) (a) ZILLA PARISHAD 1. Executive Engineer (P.R) Nellore. 2. Executive Engineer (P.R), Ranga Reddy. 3. General Funds, Kurnool. 4. Executive Engineer (P.R), Machilipatnam, Krishna. 5. S.G.R.Y. Fund, Krishna. 6. S.G.R.Y. Fund, Krishna. 7. S.G.R.Y. Fund, Krishna. 8. S.G.R.Y. Fund, Krishna. 9. S.G.R.Y. Fund, Krishna 10. S.G.R.Y.-I Fund Krishna. 11. S.G.R.Y.-I Fund Krishna. 12. S.G.R.Y.-I Fund Krishna. 13. S.G.R.Y. - I Fund Krishna 14. S.G.R.Y. Fund, Krishna. 15. S.G.R.Y. Fund, Krishna. 16. S.G.R.Y. Fund, Krishna 17. S.G.R.Y. Fund, Krishna. 18. S.G.R.Y. Fund, Krishna. 19. Executive Engineer (P.R) Machilipatnam, Krishna.

Seigniorage Fees Amount Deducted Rs. (3)

Amount Remitted Rs.

Balance Rs.

Para No. of Audit Report

(4)

(5)

(6)

41,310/-

-

41,310/-

12

3,424/-

3,182/-

242/-

8

3,23,560/-

-

3,23,560/-

1

1,610/-

-

1,610/-

5 (ii)

59,620/-

-

59,620/-

4 (vi)

47,775/-

-

47,775/-

4 (vii)

46,427/-

-

46,427/-

4 (viii)

48,832/-

-

48,832/-

4 (ix)

61,048/1,82,495/-

-

61,048/1,82,495/-

4 (x) 4 (xi)

20,233/-

-

20,233/-

4 (xii)

30,838/-

-

30,838/-

4 (xiii)

43,799/-

-

43,799/-

4 (xiv)

19,365/-

-

19,365/-

4 (xv)

42,488/-

-

42,488/-

4 (xvi)

13,254/80,419/-

-

13,254/80,419/-

4 (xvii) 4 (xviii)

4,25,170/-

-

4,25,170/-

4 (ii)

1,20,013/-

-

1,20,013/-

4 (iii)

74

(1) 20.

(2)

Executive Engineer (P.R) Machilipatnam, Krishna. 21. S.G.R.Y. Fund, Krishna. 22. Executive Engineer (P.R) Machilipatnam, Krishna. 23. Executive Engineer (RWS) Chittoor. 24. General Funds (S.G.R.Y.) Nalgonda. 25. EE (P.R) Jagitial, Karimnagar. 26. E.A.S. Visakhapatnam 27. E.A.S. / S.G.R.Y. Funds, Warangal. 28. Executive Engineer (P.R) Palakonda, Srikakulam. 29. E.A.S., Nizamabad. 30. Executive Engineer (P.R) Bodhan, Nizamabad. 31. Executive Engineer (RWS) Tenali, Guntur. Total: (b) MANDAL PARISHADS 1. Mustabad, Karimnagar. 2. Karimnagar, Karimnagar. 3. Thoruru, Warangal. 4. Vinukonda, Guntur. 5. Piduguralla, Guntur. 6. V. N. Palli, Kadapa. 7. Kolimigundla, Kurnool. 8. Agiripalli, Krishna. 9. Adilabad, Adilabad. 10. Venkatagiri, Nellore. 11. Balayapalli, Nellore. 12. Rapur, Nellore. 13. Marripadu, Nellore. 14. Kaluvoy Nellore. 15. Naidupet, Nellore. 16. Chittamur, Nellore. 17. Allur, Nellore. 18. Duttalur, Nellore. 19. Kovur, Nellore.

(3) 2,015/-

-

(5) 2,015/-

(6) 4 (iv)

46,370/-

-

46,370/-

4 (i)

1,540/-

-

1,540/-

5 (i)

2,56,710/-

-

2,56,710/-

9

6,21,517/-

-

6,21,517/-

4 (e)

65,624/-

-

65,624/-

6 (3)

- 1,80,513/- 24,70,383/-

4 5 (2)

1,80,513/24,70,383/-

(4)

14,724/-

-

14,724/-

13

74,981/1,35,516/-

94,295/-

74,981/41,221/-

9 10

5,486/-

-

5,486/-

3

54,87,059/-

97,477/- 53,89,582/-

1,421/34,467/-

31,420/-

1,421/3,047/-

7(i) 10

42,337/59,833/1,13,781/6,890/1,21,648/99,748/23,776/61,568/2,294/9,902/4,115/14,618/12,583/26,080/3,798/2,823/9,259/-

-

42,337/59,833/1,13,781/6,890/1,21,648/99,748/23,776/61,568/2,294/9,902/4,115/14,618/12,583/26,080/3,798/2,823/9,259/-

7(i) 7(a) 7(a) 11 14 16 8(ii) 9 16 22 24 18 19 22 13 11 14

75

(1) 20. 21.

(2) Dagadarthi, Nellore. V. Madugula, Visakhapatnam. 22. Kasimkota, Visakhapatnam. 23. Merakamudidam, Vizianagaram. 24. Garividi, Vizianagaram. 25. R. Amudalavalasa, Srikakulam. 26. Ulavapadu, Prakasam. 27. Chintavai, Khammam. 28. Pakala, Chittoor. 29. Makloor, Nizamabad. 30. Ieeja, Mahaboobnagar. 31. Wanaparthy, Mahaboobnagar. 32. I.Polavaram, East Godavari. 33. Ainavalli, East Godavari. Total: (c) GRAM PANCHAYATS 1. Nandikotkur, Kurnool. 2. Aspari, Kurnool. 3. Kodumuru, Kurnool 4. Kodumuru, (N) Kurnool 5. Holagunda, Kurnool. 6. Pedakottala, Kurnool. 7. Thamadapalli, Kurnool. 8. Poluru, Kurnool. 9. Konidedu, Kurnool. 10. Brahmanapalli, Kurnool. 11. Kovelakuntla, Kurnool. 12. Meerapuram, Kurnool. 13. Cherlopalli, Kurnool. 14. Veldurthy, Kurnool. 15. Gajulapalli, Kurnool. 16. Govindapalli, Kurnool. 17. Jagitial, Karimnagar. 18. Pedapalli, Karimnagar. 19. Manthani(N) Karimnagar. 20. Huzarabad (N) Karimnagar. 21. Chapuram, Srikakulam.

(3) 3,368/15,250/-

-

(5) 3,368/15,250/-

(6) 12 15

18,748/-

-

18,748/-

7(2)

4,591/-

-

4,591/-

19

86,833/1,74,437/-

-

86,833/1,74,437/-

16 13

20,411/6,989/32,998/31,136/3,858/1,602/-

-

20,411/6,989/32,998/31,136/3,858/1,602/-

6 6.2 7 8 8 5(a)

17,379/-

-

17,379/-

9

31,680/-

-

31,680/-

16

11,00,221/-

(4)

31,420/- 10,68,801/-

47,742/9,989/48,895/7,365/-

-

47,742/9,989/48,895/7,365/-

12 4 4 & 15 4

9,282/5,277/5,707/5,995/4,985/7,061/-

-

9,282/5,277/5,707/5,995/4,985/7,061/-

4 2 2 2 4 4

2,78,308/16,970/16,645/5,133/8,107/5,956/2,100/10,031/12,153/-

-

2,78,308/16,970/16,645/5,133/8,107/5,956/2,100/10,031/12,153/-

1,153/-

-

1,153/-

5,3(a)

10,342/-

-

10,342/-

15

76

5(1) 6 7 17 2 2 4 5 5(1)

(1) 22. 23. 24. 25. 26. 27. 28. 29. 30. 31. 32. 33. 34. 35. 36. 37. 38. 39. 40. 41. 42. 43. 44. 45. 46. 47. 48. 49. 50.

(2) Narasannapeta, Srikakulam. Saradhi(N) Srikakulam. Rajam (N), Srikakulam. Tangutur, Prakasam. Tangutur, Prakasam. Konijedu, Prakasam. Cheemakurthi, Prakasam. Buchireddypalem, Nellore. Viswanadharaopet (N) Nellore. Vinjamur, Nellore. Venkatagiri, Nellore. Peruru, Chittoor. Gadanki, Chittoor. Makavarapalem, Visakhapatnam. Anandapuram, Visakhapatnam. Kailasapuram, Visakhapatnam. Chintapalli, Visakhapatnam. Haripalem, Visakhapatnam. Thummapet, Visakhapatnam. Makavarapalem, Visakhapatnam. Aadamur, East Godavari. Parlapudi, East Godavari. Ramachandrapuram, East Godavari. Sampara East Godavari. Vendra, East Godavari. Veluvalapalli, East Godavari. Guttinadeevi, East Godavari. Edurulanka, East Godavari. Mandapalli, East Godavari.

(3) 12,519/-

-

(5) 12,519/-

(6) 24

18,332/49,576/11,501/10,617/16,263/75,920/-

-

18,332/49,576/11,501/10,617/16,263/75,920/-

21 23 12 18 15 8

34,101/-

-

34,101/-

7(i)

7,716/-

-

7,716/-

3

41,643/27,182/18,577/4,797/15,615/-

-

41,643/27,182/18,577/4,797/15,615/-

3 38, 6 (4) 2 2 2

10,212/-

-

10,212/-

18

5,599/-

-

5,599/-

13

29,948/-

-

29948/-

3

11,185/-

-

11,185/-

3&1

4,424/-

-

4,424/-

3

7,310/-

-

7,310/-

3

4,075/-

-

4,075/-

6

11,955/-

-

11,955/-

10

17,052/-

-

17,052/-

7,6 &4

6,755/5,411/-

-

6,755/5,411/-

6 6

8,162/-

-

8,162/-

5

2,051/-

-

2,051/-

6

33,103/-

-

33,103/-

6

7,264/-

-

7,264/-

4

77

(4)

(1) 51. 52. 53. 54. 55. 56. 57. 58. 59. 60. 61. 62. 63. 64. 65. 66. 67. 68. 69. 70. 71. 72. 73. 74. 75. 76. 77. 78. 79. 80. 81. 82. 83. 84.

(2) Gorantla, Guntur. Tadepalli, Guntur. Gurajala, Guntur. Chirravuru, Guntur. Pedakakani, Guntur. Namburu, Guntur. Nallapadu, Guntur. Amudalapalli, Guntur. Mutthupalli, Guntur. Tadikonda, Guntur. Kalyanadurgam, Ananthapur. Rajampeta (N) Kadapa. Khajipet (N) Kadapa. Chirnnachowk (N) Kadapa. Arugolanu, Krishna. Kothagudem, Khammam. Chunchupalli, Khammam. Dharmareddypalli, Medak. Rimmanaguda, Medak. Pentakurds, Nizamabad. Chowdapalli, Nizamabad. Nandipalli, Nizamabad. Gudaram, Nizamabad. Kaligali, Nizamabad. Denkal, Nizamabad. Mendara, Nizamabad. Kisan Nagar, Nizamabad. Mupkal, Nizamabad. Satapoor, Nizamabad. Sounpet, Nizamabad. Balkonda, Nizamabad. Ethonda, Nizamabad.

(3) 2,05,408/1,59,163/72,516/1,75,308/70,271/1,26,634/1,12,481/7,124/7,802/70,917/13,765/-

Jakora, Nizamabad. Jakora, Nizamabad. Total:

2,291/2,459/26,60,131/-

-

(5) 2,05,408/1,59,163/72,516/1,75,308/70,271/1,26,634/1,12,481/7,124/7,802/70,917/13,765/-

(6) 4(a) 4 3 2 6 4 4 3 3 7 18

1,07,692/54,986/1,06,726/-

-

1,07,692/54,986/1,06,726/-

10 12 9

19,547/21,533/-

-

19,547/21,533/-

10 7

77,602/-

-

77,602/-

10

3,842/-

-

3,842/-

4

6,501/18,356/-

-

6,501/18,356/-

4 4 & 10

2,697/-

-

2,697/-

7

27,183/23,945/9,377/4,496/14,688/7,912/-

-

27,183/23,945/9,377/4,496/14,688/7,912/-

8 5&6 9 6 7 6

4,554/31,869/17,819/42,142/2,464/-

-

4,554/31,869/17,819/42,142/2,464/-

9 6 5 9 4

2,291/2,459/- 26,60,131/-

4 4

18.8

(4)

DEDUCTIONS / RECOVERIES OF G.I.S., PREMIA NOT REMITTED OR PARTLY REMITTED In place of the Family Benefit Fund, the A.P., State Employees Group Insurance Scheme 1984, was introduced with effect from 01-11-1984 vide G.O. Ms. 78

No. 293, Finance & Planning (F.W.-Admn.II) Department, dated: 08-10-1984. All those employees who were in service as on 01-11-1984 and who join service on or after 01-11-1984 would compulsorily become members in this scheme. Concerned Drawing and Disbursing Officer has to recover Group Insurance Premia from the pay bills as per the rates fixed for the Groups classified and remit to State funds immediately. But, it was observed that in some cases the G.I.S premium deducted from pay bills was not remitted to State funds till the close of audit. Some such cases are shown in below. Sl. No.

Name of the Institution and District

(a) ZILLA PARISHAD 1. Sec. Education Funds, Nizamabad. (b) MANDAL PARISHADS 1. Duvvuru, Kadapa. 2. Koilakuntla, Kurnool. 3. Vakadu, Nellore. 4. Naidupet, Nellore. 5. A.S. Pet, Nellore. 6. Chillakur, Nellore. 7. Rolla, Ananthapur.

Para No. of Audit Report

9,000/-

17 8 11 9 44 11 24 21

Total:

23,370/4,220/45/35,160/90/390/180/63,455/-

11 4 28 6 (2) 6 15 21 6 5 6 10 11 5 (a)

Total:

540/90/5,430/3,030/3,300/21,120/1,188/250/240/195/180/165/1,410/37138/-

(c) GRAM PANCHAYATS 1. C.K. Palli, Anantapur. 2. Ammavaripeta (M), Nellore. 3. Venkatagiri, Nellore. 4. Vinjamur, Nellore. 5. Kovur (Class-I) Nellore. 6. Ichapuram, Srikakulam. 7. Veeraghattam, (N) Srikakulam. 8. Hashakothuru, Nizamabad. 9. Jakianpalli, Nizamabad. 10. Mendara, Nizamabad. 11. Kisan Nagar, Nizamabad. 12. Mupkal, Nizamabad. 13. Kamalapur, (N) Nizamabad. 18.9

Amount deducted Rs.

A.P.G.L.I PREMIA NOT REMITTED OR PARTLY REMITTED.

A government servant irrespective of his cadre and in the age group of 21 to 48 years and completed continuous service of one year shall insure his life with A.P.G.L.I compulsorily by paying the monthly premium as per the rates prescribed in G.O. Ms. No. 368 Finance & Planning (Fin-Admn.II) Department, dated: 15-11-1994. The Drawing and Disbursing Officer shall be held solely responsible for recovery of subscription in time. (G.O. Ms. No. 43 Finance & Planning (F.W. Admn-II) Department, dated: 28-01-1989.) This Scheme has been extended to Panchayat Raj Employees Vide G.O. Ms. No. 212 Finance & Planning Department, dated: 17-121997 with effect from 1998. As per the instructions under the A.P.G.L.I Scheme the premia should be deducted from the pay bills. Such premia amount should be remitted 79

to State funds. But, it was noticed in audit that premia amount deducted from the pay bills of the employees was not remitted to State funds in certain cases as shown below. Sl. Name of the Institution and District No. (a) MANDAL PARISHADS 1. Koilkuntla, Kurnool. 2. Vakadu, Nellore. 3. Naidupet, Nellore. 4. A.S. Pet, Nellore. 5. Chillakur, Nellore. Total: (b) GRAM PANCHAYAT 1. Thadikonda, Guntur.

Amount deducted

Para No. of Audit Report

Rs. 8,350/Rs. 150/Rs. 74,500/Rs. 300/Rs. 500/Rs. 83,800/-

11 9 44 11 24

Rs. 5,951/-

7

18.10 G.P.F DEDUCTED BUT NOT REMITTED. As per rule 10 (1) m of G.P.F. Rules, 9% of the basic pay of an employee (without insurance) or 4% of basic pay of an employee (with insurance) has to be compulsorily recovered towards monthly subscriptions to his G.P.F. Account. It was noticed in audit that the G.P.F. amount though deducted from the pay bills, the same was not remitted to concerned head of account till the close of the audit. Such defects noticed were pointed out in the Audit Reports concerned. Some such cases are shown below. Sl. Name of the Institution and No. District (a) MANDAL PARISHADS 1. Koilakuntla, Kurnool. 2. Vakadu, Nellore. 3. Naidupet, Nellore. Total: (b) GRAM PANCHAYATS 1. Ammavaripet, (M) Nellore. 2. Kovur (Class-I), Nellore. 3. Venkatagiri, Nellore. 4. Hasha Kothuru, Nizamabad. 5. Jakianpalli, Nizamabad. 6. Kisan Nagar, Nizamabad. 7. Mupkal, Nizamabad. 8. Satapur, Nizamabad. 9. Kamalapur (N), Nizamabad. Total:

Amount deducted Rs. 75,075/850/7,05,557/7,81,482/600/13,000/5,000/3500/1,600/1,200/1,100/1,440/2,600/30,040/-

Para No. of Audit Report 11 9 44

4 6 28 6 5 10 11 8 5 (a)

18.11 EMPLOYEES WELFARE FUND – CONTRIBUTIONS DEDUCTED BUT NOT REMITTED. As per G.O. (P) No. 173, Finance & Planning (F.W. PRC.VI) Department, dated: 28-05-1980, the membership to the Employees Welfare Fund is compulsory to 80

all the government employees, permanent, regular and temporary other than emergency employees, employees of local bodies and work charged employees who have been in service from 1st March, 1979 to 31st March 1979 and those employees who were appointed on or after 01-04-1979 also become members. Every member shall contribute Rs. 10/- (Rupees Ten Only) p.a., and this contribution shall be recovered from the pay of the member for the month of March payable in April, each year commencing from 1992 as per Rule 4 (d) as amended in G.O. Ms. No. 28, Finance & Planning (F.W.PRC) dated: 24-02-1992. New recruits will have to pay initial contribution at Rs. 50/- commencing from April, 1992. The contribution shall be collected in lumpsum from the first salary of such employees as per the orders issued in G.O. Ms. No. 68, Finance & Planning Department, dated: 24-04-1992. During the year under audit it was observed that though contribution to the Employees Welfare Fund was deducted from the pay bills it was not remitted to the Employees Welfare Fund till the close of audit. Such irregularities noticed were pointed out in the relevant audit reports. A few of such cases are mentioned below. Sl. No. 1.

Name of the Mandal Parishads & District T.P. Gudur, Nellore.

Amount deducted Rs. 1,790/-

Para No. of Audit Report 51

18.12 PROFESSION TAX DEDUCTED FROM PAY BILLS – BUT NOT REMITTED. Profession Tax deducted from pay bills was not remitted to concerned Head of Account fully in some cases till the close of audit. Such inaction of the Executive Authority was pointed out in the relevant audit reports. Some such instances are listed below. Sl. No.

Name of the Institution & District

(1) (2) (a) ZILLA PARISHAD 1. Executive Engineer (P.R) Adilabad. Total: (b) MANDAL PARISHAD 1. Duvvur, Kadapa. 2. Vakadu, Nellore. 3. Naidupet, Nellore. 4. A.S. Peta, Nellore. 5. Chillakur, Nellore. 6. Koilakuntla, Kurnool. Total: (c) GRAM PANCHAYAT 1. C.K. Palli, Ananthapur. 2. Ichapuram, Srikakulam. 3. Veeraghattam (N) Srikakulam.

Amount deducted Rs.

Remitted Rs.

Balance to be remitted Rs.

(3)

(4)

(5)

Para No. of Audit Report (6)

39,050/-

575/-

38,475/-

39,050/-

575/-

38,475/-

12,410/60/18,320/120/360/2,070/33,340/-

-

12,410/60/18,320/120/360/2,070/33,340/-

8 9 44 11 24 11

432/13,670/1,660/-

-

432/13,670/1,660/-

11 15 21

81

8 (i)

(1) 4. 5. 6. 7. 8. 9. 10. 11. 12. 13.

(2) Ammavaripeta (Major) Nellore. Kovur (class-1) Nellore. Venkatagiri, Nellore. Vinjamur, Nellore. Hashakottoor, Nizamabad. Jakianpalli Nizamabad. Mendara, Nizamabad. Kisannagar, Nizamabad. Mupkal, Nizamabad. Kamalapur (N) Nizamabad. Total:

(3) 60/-

(4)

(5)

(6) 4

-

60/-

3,940/5,915/3,332/140/-

-

3,940/5,915/3,332/140/-

6 28 6 (2) 6

160/260/120/220/220/-

-

160/260/120/220/220/-

5 6 10 11 5 (a)

30,129/-

-

30,129/-

18.13 PETTY SUPERVISION CHARGES AND OTHERS DEDUCTED FROM WORK BILLS / PAY BILLS BUT NOT REMITTED. Petty supervision Charges and other recoveries made from work bills and pay bills were not remitted to concerned Head of account till the close of audit. Such inaction of the Executive Authority were pointed out in the relevant audit reports. Some of such instances are listed below. Sl. No

Name of the Institution & District

Item of recove ry

(1) (2) (3) (a) ZILLA PARISHAD 1. Executive N.A.C Engineer (PR) Nellore. 2. Executive H.B.A Engineer (PR) Ranga Reddy. 3. Executive N.A.C Engineer (PR) Ranga Reddy. 4. General Funds, N.A.C Kurnool. 5. S.G.R.Y. Funds P.S. Krishna. 6. S.G.R.Y. Funds T&P Krishna. 7. S.G.R.Y. Funds P.S. Krishna. 8. S.G.R.Y. Funds P.S. Krishna. 9. S.G.R.Y. Funds P.S. Krishna.

Amount deducted

Remitted Rs.

(4)

(6)

Balance to be remitted Rs. (7)

Para No. of Audit Report (8)

4,752/-

-

4,752/-

12

3,664/-

-

3,664/-

8

7,109/-

5,484/-

1,625/-

8

10,559/-

-

10,559/-

1

17,120/-

-

17,120/-

4 (vii)

5,321/-

-

5,321/-

4 (vii)

81,180/-

-

81,180/-

4 (x)

6,999/-

-

6,999/-

4 (xv)

10,515/-

-

10,515/-

4 (xvii)

82

(1) (2) (3) 10. Executive N.A.C. Engineer (RWS) Tenali, Guntur. 11. E.A.S., P.S. Visakhapatnam. 12. E.A.S., P.S. Visakhapatnam. 13. Executive N.A.C. Engineer (P.R) Bodhan, Nizamabad. 14. S.G.R.Y/E.A.S. P.S. Warangal. Total: (b) MANDAL PARISHAD 1. Duvvur, Vehicle Kadapa. 2. V.N. Palli, P.S. Kadapa. 3. V.N. Palli, T&P Kadapa. 4. Adilabad, P.S. Adilabad. 5. Rapur, Nellore. T&P 6. V. Madugula, T&P Visakhapatnam. Total: (c) GRAM PANCHAYATS 1. Nandikotkur P.S. Kurnool. 2. Kodumur (N), P.S. Kurnool. 3. Kodumur (N), P.S. Kurnool. 4. Kodumur (N), P.S. Kurnool. 5. Kovelakuntla, P.S. Kurnool. 6. Meerapuram, P.S. Kurnool. 7. Veldurthi, P.S. Kurnool. 8. Ponnapuram, P.S. Kurnool 9. Duttalur Nellore P.S. 10. Duttalur, Nellore.

T&P

(4) 10,769/-

(6) 6,813/-

(7) 3,956/-

1,12,252/-

-

1,12,252/-

1

4,388/-

-

4,388/-

1

12,890/-

9,228/-

3,662/-

10

18,15,045/-

-

18,15,045/-

21,02,563/-

21,525/-

20,81,038/-

7,470/-

-

7,470/-

8

2,308/-

-

2,308/-

11

1,456/-

-

1,456/-

11

21,071/-

-

21,071/-

8(ii)

1,041/10,686/-

-

1,041/10,686/-

22 15

44,032/-

-

44,032/-

59,764/-

-

59,764/-

12

6,396/-

-

6,396/-

4

61,762/-

-

61,762/-

15

7,578/-

-

7,578/-

4

1,84,524/-

-

1,84,524/-

3,712/-

-

3,712/-

6

2,862/-

-

2,862/-

17

11,994/-

-

11,994/-

8

4,838/-

-

4,838/-

11

6,071/-

-

6,071/-

11

83

(8) 3

5 (3)

5(i)

(1) (2) 11. Peramana, Nellore. 12. Peramana, Nellore. 13. Buchireddypale m (N) Nellore. 14. Viswanadharao pet (N) Nellore. 15. Viswanadharao pet (N) Nellore. 16. Vinjamur, Nellore. 17. Venkatagiri (N), Nellore. 18. Duttalur, Nellore. 19. Duttalur, Nellore. 20. Vinjamur, Nellore. 21. Vinjamur, Nellore 22. Chimakurthi, Prakasam. 23. Perur, Chittoor. 24. Perur, Chittoor. 25. Gadanki, Chittoor 26. Gorantla, Srikakulam. 27. Narsarao pet, Srikakulam. 28. Saradhi, Srikakulam 29. Rajam (N) Srikakulam 30. Chetlapalli, Visakhapatnam. 31. Makavarapalem Visakhapatnam. 32. Anandapuram, Visakhapatnam. 33. Kailasapuram, Visakhapatnam 34. Chintapalli, Visakhapatnam 35. Chintapalli, Visakhapatnam

(3) P.S.

(4) 5,338/-

T&P

-

(7) 5,338/-

(8) 6

1,919/-

-

1,919/-

6

P.S.

45,874/-

-

45,874/-

7(2)(a)

P.S.

8,036/-

-

8,036/-

3

T&P

2,679/-

-

2,679/-

3

P.S.

15,552/-

-

15,552/-

3

P.S.

17,937/-

-

17,937/-

38

P.S.

4,424/-

-

4,424/-

8

T&P

7,830/-

-

7,830/-

8

P.S.

7,151/-

-

7,151/-

6(4)

P.S.

21,327/-

-

21,327/-

3

P.S.

83,074/-

-

83,074/-

8

T&P P.S. P.S.

6,316/18,949/1,496/-

-

6,316/18,949/1,496/-

2 2 2

P.S.

2,10,238/-

-

2,10,238/-

P.S.

17,368/-

-

17,368/-

24

P.S.

17,727/-

-

17,727/-

21

P.S.

44,346/-

-

44,346/-

23

P.S.

6,584/-

-

6,584/-

3

P.S.

12,696/-

-

12,696/-

2

P.S.

10,218/-

-

10,218/-

18

P.S.

1,996/-

-

1,996/-

13

P.S.

14,321/-

-

14,321/-

3

P.S.

10,313/-

-

10,313/-

3

84

(6)

4(a)

(1) (2) 36. Haripalem, Visakhapatnam 37. Haripalem, Visakhapatnam 38. Thummapeta, Visakhapatnam 39. Makavarapalem Visakhapatnam 40. Kailasapuram, Visakhapatnam 41. Chintapalli, Visakhapatnam 42. Aalamur, East Godavari. 43. Parlapudi, East Godavari. 44. Ramachandra puram, East Godavari. 45. Ramachandrapu ram, East Godavari. 46. Ramachandra puram, East Godavari. 47. Pedapudi, East Godavari. 48. Parlapudi, East Godavari. 49. Ramachandra puram, East Godavari. 50. Ramachandra puram, East Godavari. 51. Ramachandra puram, East Godavari. 52. Edurulanka, East Godavari. 53. Tadepalli, Guntur. 54. Gurajala, Guntur. 55. Gurajala, Guntur. 56. Chiravuru, Guntur

(3) P.S.

(4) 3,595/-

P.S.

-

(7) 3,595/-

(8) 1

5,283/-

-

5,283/-

3

P.S.

2,763/-

-

2,763/-

3

P.S.

3,936/-

-

3,936/-

3

P.S.

1,996/-

-

1,996/-

13

P.S.

14,321/-

-

14,321/-

3

P.S.

4,620/-

-

4,620/-

6

P.S.

9,487/-

-

9,487/-

10

P.S.

1,402/-

-

1,402/-

7

P.S.

5,499/-

-

5,499/-

6

P.S.

2,140/-

-

2,140/-

4

P.S.

3,848/-

-

3,848/-

6

P.S.

9,487/-

-

9,487/-

10

P.S.

1,402/-

-

1,402/-

7

P.S.

5,499/-

-

5,499/-

6

P.S.

2,140/-

-

2,140/-

4

P.S.

32,143/-

-

32,143/-

6

P.S.

2,22,762/-

-

2,22,762/-

4

P.S.

36,737/-

-

36,737/-

3

T&P

1,837/-

-

1,837/-

3

T&P

78,422/-

-

78,482/-

2

85

(6)

(1) (2) 57. Pedakakani, Guntur. 58. Namburu, Guntur. 59. Nallapadu, Guntur 60. Amudalapalli, Guntur. 61. Muthupalli, Guntur. 62. Tadikonda, Guntur. 63. Tadikonda, Guntur. 64. Kalyanadurga, Ananthapur. 65. Rajam Peta (N) Kadapa. 66. Rajam pet, Kadapa. 67. Khajipet, Kadapa. 68. Arugolanu, Krishna. 69. Kaligati, Nizamabad. 70. Mendara, Nizamabad. 71. Kisannagar Nizamabad 72. Balkonda Nizamabad Total:

(3) T&P

(4) 43,287/-

T&P

(6) -

(7) 43,287/-

(8) 6

84,612/-

-

84,612/-

4

P.S.

1,00,005/-

-

1,00,005/-

4

P.S.

3,174/-

-

3,174/-

3

P.S.

4,216/-

-

4,216/-

3

P.S.

46,452/-

-

46,452/-

7

T&P

13,251/-

-

13,251/-

7

T&P

10,377/-

-

10,377/-

18

T&P

1,01,160/-

-

1,01,160/-

10

N.A.C

6,820/-

-

6,820/-

10

P.S.

31,189/-

-

31,189/-

12

P.S.

8,528/-

-

8,528/-

10

P.S.

1,348/-

-

1,348/-

9

P.S.

7,181/-

-

7,181/-

8

P.S.

12,830/-

-

12,830/-

7

P.S.

26,771/-

-

26,771/-

10

18,58,885/-

-

18,58,885/-

18.14 INCOME TAX NOT DEDUCTED. Under Section 192 (A) of income Tax Act 1961, it is mandatory for the Drawing Officer to effect tax deduction at source from the salaries paid to the employees. Income Tax to be deducted is required to be calculated for the whole year on an estimation of income if such estimation exceeds basic exemption limit as prescribed in Finance Act (Rs. 50,000/- for the current year 2002-03) For failure to deduct tax, the Drawing and Disbursing Officer is personally held responsible for the payment of tax not deducted under Section 201 (1) and for payment of interest at 15% per annum on such amount under Section 201 (1A) from the time of such default till the payment of such tax and is prone to levying of penalty under Section 221 up to the amount of tax not deducted plus prosecution under Section 276 B for a period ranging from 3 months to 7 years with fine. Under Section 192 (B) (g) of Income tax Act 1961, Income tax has to be deducted @ 2% plus 0.04% surcharge from the work bills whose estimate rate

86

exceeds Rs. 20,000/-. During the year under audit, it was observed that Income Tax was not deducted at source from the work bills and pay bills till the close of audit. Such irregularities noticed were pointed out in the relevant audit reports. A few of such cases are mentioned below. Sl. Name of the Institution & District No. (a) MANDAL PARISHADS 1. Pentapadu, West Godavari. 2. Kalla, West Godavari. 3. Penugonda, West Godavari. 4. Undi, West Godavari. 5. Nawabpet, Medak. 6. Kondapuram, Nellore. 7. Korukonda, East Godavari. 8. Jaggaiahpet, Krishna. 9. Makloor, Nizamabad. Total: (b) GRAM PANCHAYATS 1. Pedapalli, Karimnagar.

Amount not deducted Rs. 14,223/Rs. 21,495/Rs. 7,332/Rs. 3,270/Rs. 7,366/Rs. 76,649/Rs. 10,789/Rs. 5,017/Rs. 6,772/Rs. 1,52,913/8,396/-

Para No. of Audit Report 40 11(3) 13 12 12(2) 42 12 11 16

-

18.15 SALES TAX / TURNOVER TAX NOT DEDUCTED. Under A.P.G.S.T. Act 1957 as amended from time to time and as per G.O. Ms. No. 556, Revenue (CT – II) Department, dated: 07-08-2000, Sales Tax @ 2% on the turnover determined as per sub-clause (ii) of Sub Rule (3) of Rule (6), for exclusive Civil contracts for laying or repairing of roads and contracts for Canal digging lining and repairing and @ 4 % for all categories contracts not falling in the above mentioned works has to be recovered from the work bills and remitted to State funds with in a week. It was observed that Sales Tax at the above mentioned rates was not deducted from the work bills before making payments to the contractors which resulted in loss to the State funds. Such irregularities noticed were pointed out in the relevant audit reports. A few of such cases are mentioned below. Sl. Name of the Institution & District No. (1) (2) (a) ZILLA PARISHADS 1. Executive Engineer (RWS) Palasa, Srikakulam. 2. Executive Engineer (P.R) Bhaskararaopet, Krishna. 3. Executive Engineer (P.R) Nuzuveed, Krishna. Total: (b) MANDAL PARISHADS 1. Veeravasaram, West Godavari. 2. Chagollu, West Godavari.

87

Amount deducted (3)

Para No. of Audit Report (4)

Rs. 32,230/-

29

Rs. 3,690/-

5 (iii)

Rs. 1,388/-

5 (ii)

Rs. 37,308/Rs. 29,052/Rs. 5,330/-

14 18

(1) 3. 4. 5. 6.

(2) Kolla, West Godavari. Kolla, West Godavari. Anaparthi, East Godavari. Korukonda, East Godavari.

(3) Rs. 35,082/Rs. 2,195/Rs. 1,214/Rs. 9,632/Rs. 82,505/-

Total:

(4) 16 11 (2) 17 12

18.16 SEIGNIORAGE FEES NOT DEDUCTED. As per G.O. Ms. No. 331 Industries and Commerce (M.I) Department, dated: 21-06-2000, Seigniorage Fees or Dead Rent whichever is higher shall be charged on all Minor Minerals dispatched or consumed from the land at the rate specified in Schedule-I and Schedule-II as the case may be and remitted to State funds through concerned Assistant Director of Mines & Geology of the District. During the year under audit, it was observed that Seigniorage charges were not recovered from the work bills before making payments to the contractors. Such inaction was pointed out in the relevant audit reports. A few of such cases are as under. Sl. No. 1. 2. 3. 4.

Name of the Mandal Parishad & District Nizamabad, Nizamabad. Thotalavalluru, Krishna Dubbaka, Medak Vinukonda, Guntur Total:

Seigniorage Fees not Deducted Rs. 2,769/Rs. 10,688/Rs. 6,861/Rs. 20,194/Rs. 40,512/-

Para No. of Audit Report 6 21 9 9

18.17 GROUP INSURANCE SCHEME PREMIUM NOT DEDUCTED. Government vide G.O. Ms. No. 293 Finance & Planning (F.W. Admn.II) Department, dated: 08-10-1984 introduced the A.P. State Employees Group Insurance Scheme with effect from 01-11-1984 replacing the Family Benefit Fund Scheme. Those who were in service as on 01-11-1984 and who joined service on or after 0111-1984 are members in this scheme. Group Insurance premium has to be recovered from the pay bills as per the classification of employees into groups and remitted to State funds. During the year under audit, it was observed that the Group Insurance Scheme premium was not deducted from the pay bills and remitted to State Funds in a few cases. Some instances noticed are mentioned below. Sl. Name of the Institution & District No. (a) ZILLA PARISHAD 1. Executive Engineer (P.R.) Nandyala, Kurnool. (b) GRAM PANCHAYATS 1. Naidupet, Nellore. 2. Venkatagiri, Nellore.

Amount not deducted

Para No. of Audit Report

Rs. 90/-

1

Rs. 405/Rs. 240/-

16 (b) 26

18.18 A.P.G.L.I. NOT DEDUCTED. All Government Servants in the age group of 21 to 48 years and who completed continuing service of one year shall insure their life with A.P.G.L.I compulsorily by paying the monthly premium as per the rates prescribed in G.O. Ms. No. 368 Finance & Planning (Fin – Admn-II) Department, dated: 15-11-1994. This

88

Scheme has been extended to the Panchayat Raj Employees vide G.O. Ms. No. 212 Finance & Planning Department, dated: 17-12-1997 with effect from 1998. As per the instructions under the A.P.G.L.I. Scheme the premium should be deducted from the pay bills. But it was noticed in audit that in some Mandal Parishads A.P.G.L.I. premium was not deducted from the pay bills of the employees. Such lapses were pointed out in the relevant Audit Reports. A few such cases are as under. Sl. No. 1. 2. 3.

Name of the Mqandal Parishads & District Anaparthi, East Godavari. Allavaram, East Godavari. Samalkota, East Godavari.

Amount not deducted Rs. 695/Rs. 695/Rs. 695/-

Para No. of Audit Report 21 27 21

18.19 EMPLOYEES WELFARE FUND NOT DEDUCTED. As per G.O. (P) No. 173 Finance & Planning (F.W. PRC.VI) Department, dated: 28-05-1980, membership to the Employees Welfare Fund is compulsory to all employees permanent, regular and temporary other than emergency employees of Government, Local bodies and Work charged etc., who have been in service from 1st March, to 31st March 1979 appointed on or after 01-04-1979. Every member shall contribute Rs. 10/- (Rupees Ten Only) and this contribution shall be recovered from the pay of the member for the month of March payable in April, every year commencing from 1992 (Rule 4 (d) as amended in G.O. Ms. No. 28 Finance & Planning (F.W. PRC) Department, dated: 24-02-1992. New recruits will have to pay initial contribution at Rs. 50/- commencing from April, 1992. The contribution shall be collected in lump sum from the first salary of such employees. (G.O. Ms. No. 68 Finance & Planning Department, dated: 24-04-1992.) During the year under audit, it was noticed that the contribution to the Employees’ Welfare Fund was not deducted from the pay bills of the employees in a few cases. Such inaction of the Drawing Officers noticed was pointed out in the relevant audit reports. Some such instances are listed below. Sl. Name of the Institution & District No. (a) ZILLA PARISHAD 1. Sec. Education Funds, Nalgonda. (b) MANDAL PARISHADS 1. Kondapuram, Nellore. (c) GRAM PANCHAYATS 1. Rajam, Srikakulam.

Amount not deducted

Para No. of Audit Report

Rs. 7,200/-

8

Rs. 1,000/-

33

Rs. 60/-

33

18.20 PROFESSION TAX NOT DEDUCTED FROM THE PAY BILLS According to G.O. Ms. No. 202 Finance & Planning (F.W.-P.T.I) Department, dated: 21-08-1987 each employee has to pay Profession Tax with effect from 01-061987. Subsequently the Profession Tax slab rates were enhanced through G.O. Ms. No. 227, Finance & Planning (F.W. EBS-Rev) Department, dated: 21-09-1996 to all categories of employees with effect from 01-08-1996. In G.O. Ms. No. 332 Finance & Planning (F.W. EBS-Rev) Department, dated: 30-11-1996, the enhanced slab rates ordered in the G.O. in respect of the Non-Gazetted Officers were deferred where as in case of other employees the enhanced rates were continued at the enhanced rates. The same was also confirmed in Government Memo. No. 50673-A/724/A2/EBS-Rev89

1996, dated: 28-12-1996. The employer is liable to recover the Profession Tax at the rates prescribed by Government from the pay bills of the employees. But, it was noticed in Audit that the Profession Tax in respect of Gazetted Officers was not deducted at the slab rates prescribed by the Government in some cases which is clear case of loss to the revenues of State. Such lapses were pointed out in the relevant Audit Reports. A few such cases are noted here under. Sl. Name of the Zilla Parishads & Profession Tax Para No. of No. District not deducted Audit Report 1. EE (P.R) Nandyala, Kurnool. Rs. 60/1 2. P.E.O. Warangal. Rs. 17,770/6 (2) 3. Sec. Education Fund, Nizamabad. Rs. 1,09,155/18 4. Executive Engineer (P.R) Rs. 5,360/9 Rajahmundry, East Godavari. 18.21 LIBRARY CESS COLLECTED BUT NOT REMITTED TO Z.G.S. Under Section 20 of the A.P. Libraries Act 1960 levy of Library Cess by the Gram Panchayats, Municipalities is obligatory and to be collected as a surcharge on the House Tax / Property Tax at the rate of 8 paise per every rupee. It should be collected along with the House Tax and remitted into the Treasury to the credit of the Z.G.S at the end of every month. During the year under audit, it was observed that though amounts towards Library Cess were collected along with House Tax / Property Tax the same were not remitted to Z.G.S. funds till the close of audit. Such inaction was pointed out in the relevant audit reports. Some such instances are listed below. Sl. No.

Name of the Gram Panchayat & District

1. 2. 3. 4. 5. 6. 7. 8. 9. 10. 11. 12. 13. 14. 15. 16. 17. 18. 19. 20. 21.

Vinjamur, Nellore. Buchireddypalem, Nellore. Parlapalli, Kurnool. Dowlathabad, Karimnagar. Ameenpur, Karimnagar. Gaddapotharam, Ratam, Srikakulam. Sompet, Srikakulam. Tekkali, Srikakulam. Veeraghattam(N)Srikakulam Pallipalem, East Godavari. Renigunta, Chittoor. Vinjamur, Nellore. Pedagadavalli East Godavari Udayagiri, Nellore. Khajipally, Adilabad. Mendara, Nizamabad. Kisan Nagar, Nizamabad. Mupkal, Nizamabad. Soanpeta, Nizamabad. Balkonda, Nizamabad. Total:

Library Amount Para No. Balance Cess Remitted of Audit Rs. Collected to Z.G.S Report 28,451/28,451/6 14,022/14,022/- 7(2)(b) 710/710/6 986/986/14 9,679/9,679/15 12,619/12,619/15 2,210/2,210/22 37,367/37,367/17 41,485/41,485/16 9,090/9,090/16 1,863/1,863/4 3,924/3,924/6 21,586/21,586/6(1) 952/952/4 32,084/32,084/- 6 ( B ) 23,404/23,404/15 9,740/9,740/10 9,832/9,832/8 14,703/14,703/8 6,513/6,513/6 37,711/37,711/8 3,18,931/- 3,18,931/90

19.1

19.2

11. NON PRODUCTION OF RECORDS For certain amounts drawn and spent towards various purposes, the connected paid vouchers were not produced to audit. Similarly for certain amounts spent towards execution of works the connected Files, Measurement Books, Estimates etc., were not produced to audit. A few of such cases are as below.

PAID VOUCHERS NOT PRODUCED

Audit came across a few cases where amounts were drawn from the accounts of the Panchayat Raj bodies and stated to have been spent for various purposes. But the paid vouchers concerned were not produced to audit. In the absence of the same the expenditure booked could not be admitted in audit and was held under objection. Such irregularities noticed were pointed out in the relevant audit reports. A few of such cases are given below. (a) Zilla Parishads Sl. No. 1. 2. 3. 4. (b)

Name of the District Visakhapatnam West Godavari Krishna Kadapa

Name of the Fund General Fund SGRY (Z.P) Fund General Fund Executive Engineer (PR)

Mandal Parishads

Sl. Name of the Mandal No. Parishad and District 1. Gopanpet, Mahaboobnagar. (c)

Name of the Fund General Fund

Amount Para No. of involved Audit Report Rs. 99,855/-

Gram Panchayats

Sl. Name of the Gram No. Panchayat and District 1. Jami, Vizianagaram. 2. Rajampet, Kadapa. 3. Amarvathi, Guntur.

19.3

Amount Para No. of involved Rs. Audit Report 2,06,36,379/9 5,49,528/8 13,70,000/29 10,00,412/18

Name of the Fund General Fund General Fund General Fund

Amount Para No. of involved Audit Report Rs. 4,10,112/23 Rs. 8,00,000/12 (3) Rs. 6,90,495/4 (d)

EXECUTION OF WORKS – CONNECTED FILES, MEASUREMENT BOOKS, ESTIMATES ETC., NOT PRODUCED.

An aggregate amount of Rs. 5,86,49,384/- was drawn in the following vouchers and stated to have been spent on execution of works during the year. But the sanctioned estimates, Measurement Books and agreement files were not produced to audit for verification. A few of such cases are mentioned below. (a) Sl. No

Zilla Parishads Name of the District

(1) (2) 1. Srikakulam 2. Guntur

Name of the Fund

Amount involved Rs.

(3) Executive Engineer P.R. Palakonda Executive Engineer P.R.

(4) 13,31,172/9,55,193/-

91

Para No. of Audit Report (5) 21 6 (10)

(1) (2) 3. Kurnool 4. Khammam 5. Karimnagar (b) Sl. No. 1. 2. 3. 4. 5. 6. 7. 8. (c) Sl. No. 1. 2. 3. 4.

(3) Executive Engineer P.R. (ZP) Executive Engineer P.R. R.W.S. Executive Engineer P.R.

(4) 12,64,936/9,02,499/13,34,599/-

(5) 1 13 7 (1)

Mandal Parishads Name of the Mandal Parishad and District Srikakulam, Srikakulam. Chintalapudi, West Godavari. Podalakur, Nellore. Banaganapalli, Kurnool. Karimnagar, Karimnagar. Adilabad, Adilabad. Palkal, Medak. Pitlam, Nizamabad.

Amount involved Rs. 4,40,418/4,16,459/2,42,533/37,18,478/2,00,000/3,54,485/3,88,693/2,54,740/-

Para No. of Audit Report 16 14 (4) 14 14 11 7 (i) 18 (IV) 7

Amount involved Rs. 4,00,000/4,06,587/7,19,871/5,30,000/-

Para No. of Audit Report 11 10(b) 10 8

Gram Panchayats Name of the Gram Panchayat and District Vasanakur, East Godavari. Koilakuntla, Kurnool. Nakkapalli, Visakhapatnam. Jammikunta, Karimnagar.

19.4.1 ZILLA PARISHAD – VISAKHAPATNAM – VISAKHAPATNAM DISTRICT. AMOUNTS PAID TO VARIOUS AUTHORITIES FOR WORKS FROM ZILLA PARISHAD GENERAL FUNDS – VOUCHERS – AND CONNECTED RECORDS – NOT PRODUCED – Rs. 2,06,36,379/During the course of audit of the accounts of General Funds, it was seen that amounts as detailed below were distributed to the various executive authorities for executing the works. But the vouchers and connected records for works executed were not produced to audit. In the absence of the same the amount spent is held under objection. Sl. Amount Vr. No. & Date To whom paid Purpose No. Rs. (1) (2) (3) (4) (5) 1. 104 / 04-2002 Executive Engineer Works 12,45,000/P.R. Narsipatnam 2. 392 / 08-2002 - do Works 5,60,000/3. 402 / 08-2002 - do Works (Vidya 2,10,000/Vasathi) Total: 20,15,000/4. 19 / 04-2002 Executive Engineer Works 10,12,000/P.R. Visakhapatnam 5. 120 / 05-2002 - do Works 1,48,500/6. 340 / 07-2002 - do Works 1,00,000/7. 377 / 08-2002 - do Works 70,000/-

92

(1) 8.

(2) 400 / 08-2002

9.

401 / 08-2002

10.

413 / 08-2002

11. 12. 13. 14. 15.

492 / 09-2002 808 / 02-2003 875 / 03-2003 893 / 03-3002 922 / 03-2003

16.

625 / 12-2002

17.

18 / 04-2002

18. 19. 20. 21. 22. 23. 24. 25. 26. 27. 28.

74 / 04-2002 102 / 04-2002 103 / 04-2002 105 / 04-2002 124 / 05-2002 139 / 05-2002 147 / 05-2002 148 / 05-2002 190 / 06-2002 246 / 06-2002 250 / 06-2002

29. 30. 31.

264 / 06-2002 247 / 06-2002 312 / 07-2002

32. 33.

321 / 07-2002 324 / 07-2002

34. 35. 36. 37. 38. 39. 40.

352 / 07-2002 369 / 08-2002 468 / 09-2002 493 / 09-2002 627 / 12-2002 628 / 12-2002 845 / 03-2003

41. 42.

577 / 11-2002 713 / 01-2003

(3) - do -

(4)

Works Vidyavasathi - do Works Vidyavasathi - do Works Mtc. of Z.P.G.H.C. - do Works - do Works - do Works - do Works - do Works Total: Executive Engineer Works P.R. Paderu Total: M.P.D.Os. Individual sanitary latrines M.P.D.Os. -doM.P.D.Os. -doM.P.D.Os. -doM.P.D.Os. -doM.P.D.Os. -doM.P.D.Os. -doM.P.D.Os. -doM.P.D.Os. -doM.P.D.Os. Works M.P.D.Os. Works M.P.D.Os. Individual sanitary latrines M.P.D.Os. Works M.P.D.Os. Works M.P.D.Os. Individual sanitary latrines M.P.D.Os. Works M.P.D.Os. Individual sanitary latrines. M.P.D.Os. Works M.P.D.Os. Works M.P.D.Os. Works M.P.D.Os. Works M.P.D.Os. Works M.P.D.Os. Works M.P.D.Os. Individual sanitary latrines.. M.P.D.Os. -doM.P.D.Os. -do93

(5) 1,40,000/2,10,000/11,50,000/2,66,000/1,08,349/32,112/65,418/40,000/33,42,379/7,70,000/7,70,000/35,000/73,500/70,000/31,500/3,25,000/42,000/1,01,500/52,500/10,500/18,00,000/10,00,000/59,500/2,00,000/4,00,000/17,500/1,00,000/45,500/-

3,00,000/1,00,000 1,45,000/39,00,000/2,00,000/2,00,000/21,000/-

2,27,500/1,01,500/-

(1) 43.

(2) 161 / 05-2002

(3) M.P.D.Os.

44. 45. 46. 47. 48. 49. 50. 51. 52. 53. 54. 55. 56. 57. 58. 59.

189 / 06-2002 249 / 06-2002 268 / 06-2002 292 / 07-2002 314 / 07-2002 315 / 07-2002 316 / 07-2002 317 / 07-2002 350 / 07-2002 371 / 08-2002 393 / 08-2002 435 / 09-2002 525 / 10-2002 564 / 11-2002 719 / 01-2003 720 / 01-2003

M.P.D.Os. M.P.D.Os. M.P.D.Os. M.P.D.Os. M.P.D.Os. M.P.D.Os. M.P.D.Os. M.P.D.Os. M.P.D.Os. M.P.D.Os. M.P.D.Os. M.P.D.Os. M.P.D.Os. M.P.D.Os. M.P.D.Os. M.P.D.Os.

Early action would need to be taken verification in audit

(4) (5) 9 % General 17,70,000/Funds for Drinking water works. -do7,50,000/-do4,50,000/-do3,20,000/-do1,00,000/-do1,00,000/-do25,000/-do25,000/-do50,000/-do30,000/-do7,90,000/-do50,000/-do2,00,000/-do75,000/-do15,000/-do1,00,000/-do1,00,000/Sub Total: 1,45,09,000/Grand Total: 2,06,36,379/to produce the records and vouchers for

(Para No. 9 of the Audit Report on the accounts of General Funds)

19.4.2 EXECUTIVE ENGINEER (P.R.) – JAMMALAMADUGU DIVISION – KADAPA DISTRICT. RECOVERIES – AMOUNT DRAWN AND REMITTED TO VARIOUS HEADS OF ACCOUNTS – REMITTANCE PARTICULARS i.e., CHALLANS AND OFFICIAL RECEIPTS NOT PRODUCED – Rs. 1,00,412/During the course of audit of the accounts of Executive Engineer, P.R., Jammalamadugu, it was found that an amount of Rs. 1,00,412/- was drawn on self cheques from the division funds and stated to have been remitted towards Sales Tax, Income Tax. But the recovery particulars from the work bills were not produced for verification. Further the paid vouchers in which the amount was drawn and the remittance particulars supported by Challans and acknowledgement for the amounts were not produced to audit. Sl. No. 1. 2. 3. 4. 5.

Vr. No. & Date 10-06-2002 10-06-2002 10-06-2002 10-06-2002 17 / 05-082002

Particulars Self Cheque No: 339336 dated:10-06-02 Seigniorage Fees Income tax Remittance Self Cheque No: 339337 Refund of S.C. charges Treasury chalan not produced Total:

Amount Drawn Rs. 50,890/Rs. 21,748/Rs. 18,672/Rs. 2,242/Rs. 6,860/Rs. 1,00,412/-

(Para No. 18 of the Audit Report on the accounts of EE P.R. Division Jammalamadugu.)

94

19.5.1 MANDAL PARISHAD – PODALAKUR – NELLORE DISTRICT. WORKS – EXECUTION OF WORKS – CONNECTED MEASUREMENT BOOKS, ESTIMATES AND FILES NOT PRODUCED – Rs. 2,42,533/During the course of audit of the accounts of Mandal Parishad, Podalakur, it was noticed that an aggregate amount of Rs. 2,42,533/- was drawn and paid towards execution of the following works. Sl. No. 1.

Vr. No. & Date 46 / 05-2002

2.

75 / 06-2002

3.

90 / 07-2002

4.

91 / 07-2002

5.

197 / 10-2002

6.

235 / 12-2002

Name of the work Gravelling the road from Nellore, Podalakur road to Maruthi Nagar at Podalakur. Improvements to MPDO’s room and providing Iron gate at entrance to Mandal complex at Podalakur. Formation of internal roads at Navuru B.C. Colony. Extension of pipeline from G.P. Office at Mogollur. Repairs to Mandal Parishad, Elementary School Building at Viruvuru. Repairs to Mandal Parishad, Elementary School Building at Viruvuru. Total:

Amount paid Rs. 18,272/-

48,011/-

59,446/19,929/80,166/16,709/2,42,533/-

But the connected Files, Measurement Books, Estimates though called for were not produced to audit to verify the correctness of the payment. In the absence of the said records the amounts drawn and paid are held under objection. (Para No. 14 of the Audit Report)

19.5.2 MANDAL PARISHAD – ADILABAD – ADILABAD DISTRICT. WORKS – EXECUTION OF WORKS – MEASUREMENT BOOKS ALONG WITH THE CONNECTED FILES NOT PRODUCED – IRREGULAR – Rs. 3,54,485/During the course of audit of the accounts of Mandal Parishad, Adilabad, it was found that an aggregate amount of Rs. 3,54,485/- was drawn from the E.A.S funds and paid towards execution of the works as shown below. Sl. No. 1.

Vr. No. & Date

Name of the work

17 / 20-08-2002

Amount paid Rs. 1,40,000/-

Laying of road from Z.P. to Nallamadugu 2. 06 / 27-03-2003 Laying of C.C. Road in Sri Ram Nagar Khanapur 3. 08 / 27-03-2003 Laying of C.C. Road from PWD Road to Temple at Sirjapur Total: But the connected files and Measurement Books though called produced to audit to verify the correctness of the payment made. (Para No. 7 (1) of the Audit Report)

95

1,00,000/1,00,000/3,40,000/for were not

19.5.3 MANDAL PARISHAD DISTRICT.



GOPAIPET



MAHABOOBNAGAR

SWEEPER SALARIES PAID WITHOUT GRANT AND ACQUITTANCE NOT PRODUCED – HELD UNDER OBJECTION – Rs. 99,855/During the course of audit, it was observed that an amount of Rs. 99,855/- was drawn in the following vouchers and paid towards wages of the sweeper. Sl. No. 1. 2. 3.

Vr. No. & Date 06 / 11-07-2002 09 / 04-10-2002 10 / 25-03-2003

Amount Rs. 33,075/Rs. 33,705/Rs. 33,075/-

Details 4 / 2001 to 6 / 2001 7 / 2001 to 9 / 2001 10 / 2001 to 12 / 2001

The acquittance of the sweeper for the amount was not forthcoming in audit. Further no grant towards wages of the sweeper was received during the year. (Para No. 8 (b) of the Audit Report)

19.5.4 MANDAL PARISHAD – SRIKAKULAM – SRIKAKULAM DISTRICT. WORKS – EXECUTION OF WORKS – PAYMENTS MADE FOR THE WORKS – CONNECTED ESTIMATES, AGREEMENT FILES, MEASUREMENT BOOKS ETC., NOT PRODUCED – Rs. 4,40,418/During the course of audit of the accounts of Mandal Parishad, Srikakulam, it was seen that an aggregate amount of Rs. 4,40,418/- was drawn and paid towards execution of the works noted below. Sl. No. 1.

Vr. No. & Date 109

2.

124

3.

125

4.

141

5. 6.

189 190

7.

234

8.

126

9.

208

Name of the work Construction of cement concrete road at Dharmavam street at Voppangi(Vil) Metalling the approach road to Burial Ground at Sumiveedhi Construction of cement concrete road to Navanambedem Construction of Bus Shelter at Bendivanipeta Construction of D.W. well at Budivanipeta Construction of Bus Shelter at Thowdamvalson Metalling the road from Csprod to Kajeepatem Repairing the Krishnavenaiah tank of Bhusivanipeta F/M the road from L.H. Gusorum house to Z.P. Road via U.P. School at Thamdem (VIL) Total:

Amount Paid Rs. 99,922/99,689/13,707/14,640/14,713/1,21,325/9,969/66,453/-

4,40,418/-

But the connected Estimates, Agreement files and Measurement Books though called for were not produced to audit to verify the correctness of the amounts paid. In the absence of the said records the amounts drawn are under objection. (Para No.16 of the Audit Report.)

96

19.5.5 MANDAL PARISHAD – BANAGANAPALLI – KURNOOL DISTRICT. NON-PRODUCTION OF RECORDS – MEASUREMENT ESTIMATES ETC., NOT PRODUCED – Rs. 37,18,478/-

BOOKS,

During the course of audit of annual accounts of Mandal Parishad Banaganapalli, Kurnool District for the year 2002-03, it was seen that an amount of Rs. 1,79,74,433-85 was the receipt including opening balance and Rs. 1,15,94,091/was the expenditure during that year. Out of Rs. 1,15,94,091/- an amount of Rs. 98,11,721/- was spent on execution of works under General funds. But the connected records like Estimates, Agreements and Measurement Books etc., for an expenditure of Rs. 37,18,478/- were not produced to audit. (Para No. 14 of the Audit Report)

19.6.1 GRAM PANCHAYAT – AMARAVATHI (N) – GUNTUR DISTRICT. PURCHASE OF RWS MATERIALS – STATIONERY & P.H. MATERIALS – TENDERS, STOCK REGISTERS, BILLS – ETC., NOT PRODUCED – Rs. 6,90,495/An aggregate amount of Rs. 6,90,495/- was drawn in the following vouchers and spent on purchase of stationery, P.H material and R.W.S. works. Sl. No. 1.

Vr. No. & Date

Particulars

36 / 15-02-2003

Purchase of R.W.S. Materials from Swadhaktha Enterprises, Guntur. Purchase of Stationery from M/s Vijaya Enterprises, Amaravathi. Purchase of Stationery from M/s Sai Enterprises, Amaravathi. Purchase of PH Materials from M/s. Sreenivasa General stores, Amarvathi. Total:

2.

47 / 26-02-2003

3.

48 / 26-02-2003

4.

49 / 26-02-2003

Amount paid Rs. 5,65,040/35,467/26,356/63,632/-

6,90,495/-

But the connected Tenders, Vouchers and Stock Registers were not produced to audit. In the absence of the same the amount is held under objection. (Para No. 4 (D) of the Audit Report)

97

12. MIS-APPROPRIATIONS 20.1

Cases of Misappropriation of moneys noticed in audit were pointed out in the Audit Reports. 20.2 A consolidated statement of Mis-appropriations noticed in audit is annexed vide Statement No. 9 (12). A total number of 652 cases involving an amount of Rs. 191.56 lakhs were pointed out in the relevant Audit Reports. 20.3 To illustrate the various types of “Modus Operandi” a few of the cases pointed out are reproduced below. 20.4.1 ZILLA PARISHAD – KARIMNAGAR DISTRICT. S.G.R.Y FUNDS TRANSFERRED TO PERSONAL ACCOUNTS OF STAFF – IRREGULAR – TEMPORARY MIS-APPROPRIATION – Rs. 17,10,469/On verification of records pertaining to SGRY fund, it was found that amounts aggregating to Rs. 17,10,469/- were drawn through different cheques from SGRY account and were temporarily mis-appropriated. The amounts mentioned at Sl. No. 1 in the table given hereunder were transferred into the personal account of Sri. V. Gangaramulu, Senior Assistant (under suspension) on the requisition made by Sri. G. Penchalaiah, Ex-Chief Executive Officer. The amounts mentioned from Sl. No. 2 to 4 were drawn without any specific purpose and kept on hand for a very long period of time and remitted back to S.G.R.Y account. Reasons for drawal of such huge amounts and their remittance after a long gap of time were not explained in audit. Thus the amounts were temporarily misappropriated. Further, Government in their Memo. No. 4353/E-6/A-1 2003-9 dated: 13-102003 and Memo.No 241/CPR/A3/2000 of the Commissioner Panchayat Raj, dated: 02-05-2003 initiated disciplinary action against the persons responsible. Action would need to be taken to recover the amount from Sri. G. Penchalaiah, Ex-C.E.O. and Sri. V. Gangaramulu, Senior Assistant (U/s) with penal interest for the period during which the amounts were temporarily misappropriated. Sl. No.

Cheque No.

Date of drawal

1.

569376

28-11-2002

Amount Drawn Rs. 6,50,000/-

2.

-

3. 4.

2024902 -

17-12-2002 21-12-2002 30-12-2002 18-01-2003

1,60,000/1,50,000/1,50,469/6,00,000/-

Total:

17,10,469/-

Date of Remittance 30-03-2003 07-04-2003 19-04-2003 17-12-2002 08-03-2003 10-03-2003 10-03-2003 10-03-2003

Amount Remitted Rs. 6,50,000/-

1,06,165/2,54,304/1,00,000/2,00,000/4,00,000/17,10,469/

(Para Nos. 13 (2), 13 (3), 13 (4) of the Audit Report on the accounts of E.A.S / S.G.R.Y Funds)

20.4.2 ZILLA PARISHAD – KRISHNA DISTRICT. SEIGNIORAGE FEES AND ROLLER HIRE CHARGES DEDUCTED FROM WORK BILLS – AMOUNT DRAWN FOR REMITTANCE – DELAYED REMITTANCE OF SEIGNIORAGE FEES – TEMPORARY MISAPPROPRIATION – Rs. 52,219/An amount of Rs. 70,469/- was drawn on 10-08-2002 vide cheque No. 165827 / 08-2002 towards seigniorage fees and roller hire charges as detailed below. 98

Voucher No. 04 / 08-2002 Seigniorage fees Voucher No. 05 / 08-2002 Roller hire charges

Rs. 52,219/Rs. 18,250/Rs. 70,469/-

Total:

Out of Rs. 70,469/-, an amount of Rs. 18,250/- only was remitted towards Roller hire charges and balance of Rs. 52,219/- was remitted towards seigniorage fees on 21-03-2003 i.e., after a lapse of more than 7 months which is irregular. The reasons, if any, for delay in remittance of seigniorage fees were not explained in audit. In the absence of any valid reasons for the delay in remittance, the amount of Rs. 52,219/- is treated as temporarily misappropriated. (Para No. 6 (ii) of the Audit Report)

20.4.3 ZILLA PARISHAD – NALGONDA DISTRICT. UNDISBURSED PAY & ALLOWANCES – NOT REFUNDED – MISAPPROPRIATED – Rs. 10,315/An amount of Rs. 1,10,993/- was drawn through cheque No. 427741 Dated: 01-11-2002 towards salary payable to the teaching estt., of Zilla Parishad, High School, Bhudan Pochampally (Boys). The cheque was issued in favour of Head master, Sri S. Sataynanarayana. On verification of the records pertaining to the disbursement of the amount, it was found that out of the amount of Rs. 1,10,993/drawn, an amount of Rs. 1,00,603/- only was disbursed to the staff leaving a balance of Rs. 10,315/-. The undisbursed amount was remitted to Zilla Parishad Secondary Education funds on 01-11-2002 as per cash book of the ZPHS. But no challan No. and date were noted therein. No evidence of remittance could be found even in Treasury Pass book. It is therefore construed that the amount of Rs. 10,315/- was misappropriated which needs recovery from the persons concerned and remitted to Education Funds under intimation to audit. (Para No. 10 (1) of the Audit Report on the accounts of Secondary Education Funds)

20.5.1 MANDAL PARISHAD – BOBBILLI – VIZIANAGARAM DISTRICT. CHEQUES RECEIVED FROM GRAM PANCHAYATS TOWARDS PETTY SUPERVISION CHARGES – NOT BROUGHT TO ACCOUNT AND CREDITED TO MANDAL PARISHAD FUNDS – MIS-APPROPRIATED – Rs. 38,416 /As verified from the Register of Cheques received from Sarpanches of 25 Gram Panchayats towards Petty Supervision Charges, cheques aggregating to Rs. 80,316 /- were entered in the register of Petty Supervision charges due to Mandal Parishad for the works supervised by Mandal Assistant Engineer. Out of the cheques received worth of Rs. 80,316/-, cheques worth of Rs.41,900/- only were deposited in General Funds and brought to Account. The balance cheques worth Rs. 38,416/- though encashed at concerned banks as listed out below were not brought to account and deposited in the General Funds of Mandal Parishad. Thus an amount of Rs. 38,416/- as detailed below was mis-appropriated. Name of Gram Panchayat (1) Alajangi

Cheque No. & Date (2) 591674 / 30-09-2002

99

Amount Rs. (3) 9,060/-

Date of Encashment (4) 21-12-2002

(1) Chintada Gongadavalasa J. Rangaraipuram Karada Mettavalasa Paredi Paveli Ramuduvalasa

(2) 406867 / 20-11-2002 183595 / 30-09-2002 307022 / 03-10-2002 357168 / 20-10-2002 178658 / 12-10-2002 178677 / 10-10-2002 183676 / 10-12-2002 406974 / 20-10-2002 Total:

(3) 2,785/752/838/3,442/4,756/6,046/7,895/2,842/38,416/-

(4) 21-12-2002 21-12-2002 04-01-2002 04-01-2002 23-12-2002 23-12-2002 27-01-2003 27-01-2003

(Para No.11 of the Audit Report on the accounts of General Funds)

20.5.2 MANDAL PARISHAD – PULKAL – MEDAK DISTRICT. (a)

DRAWAL OF FESTIVAL ADVANCES THROUGH SELF CHEQUES WITHOUT REQUIREMENT – NEITHER DISBURSED NOR REFUNDED – MIS-APPROPRIATED – Rs. 2,46,164 /-

In the following vouchers amounts aggregating to Rs. 2,46,164/-were drawn towards payment of Festival Advance to staff through self cheques along with other remittances. But the amounts were neither disbursed among the teaching staff nor refunded to Elementary Education Fund. The reasons for drawal of Festival Advances through self-cheques instead of issuance of party cheques to the centre Head Masters were not explained in audit. In the absence of details of disbursements / refunds the amount drawn towards Festival Advance was construed as mis-appropriated. Hence the amount of Rs. 2,46,164/- should be recovered from persons responsible and credited to Elementary Education funds under intimation to audit. Sl. No. 1.

2. 3. 4. 5. 6. 7. 8.

Name of the Drawing Officer

Vr. No. & Date

Sri M. Ram Chandraiah, ExMEO now HM ZPHs Alampally, Ranga Reddy District. -do-do-do-do-do-doJeeva Rathnam, MEO

904 / 11-11-02

Amount drawn towards Festival Advance Rs. 42,150 /-

970 / 02-12-2002 1018 / 01-01-2003 1088 / 24-02-2003 1129 / 12-03-2003 60 / 03-04-2003 86 / 23-04-2003 121 / 03-06-2003 Total:

48,150 /37,250 /9,614 /27,250 /27,250 /27,250 /27,250 /2,46,164 /-

(Para No. 19 (i) of the Audit Report on the accounts of Elementary Education Funds)

(b)

EXCESS DRAWAL OF AMOUNTS BY WAY OF WRONG TOTALLING IN VOUCHERS – SELF CHEQUES DRAWN – Rs. 1,86,824/In the vouchers detailed below self cheques were drawn for remittances of salary deductions for the months as noted against each. This is contrary to the 100

Government instructions issued in G.M. No. 12284 / Estt-V/93-2 of P.R. & R.D, Department, dated: 13-05-1993 where in instructions were issued that the amounts to be remitted to various Government accounts i.e., G.P.F & A.P.G.L.I etc,, should not be drawn in cash and cheques should be drawn in favour of the D.T.O / S.T.O concerned for adjustment of the amount duly enclosing necessary schedules in duplicate. Further amounts were drawn in excess of the actual requirement due to wrong totalling. The amount thus drawn in excess aggregating to Rs. 1,86,824 /- was neither accounted for nor refunded to the Elementary Education funds. Thus the amount was misappropriated. Immediate action would need to be taken to make good the amounts from the person or persons responsible and credited to the Elementary Education Fund besides taking disciplinary action against the persons responsible. Period to which related

Amount actually drawn Rs.

1. M. Ramacha755 / ndraia, Ex. 26.07.02 2. MEO, Pulkal 846 / now HM 12.09.02 3. ZPHS 877 / Alampally 04.10.02 4. Ranga Reddy 1018 District. /01.01.0 3 5. 1129/ 12.03.03

5/02 & 6/02 8/02

4,28,429/-

4,15,979/-

12,450/-

2,04,530/-

1,69,106/-

35,424/-

9/02

1,99,124/-

1,55,745/-

43,379/-

12/02

2,59,940/-

2,59,897/-

43/-

12/02

3,390/-

6. C.Chandra 643/ Sekhkar Ex. 07.05.02 MEO, now HM ZPHS Malkapur 7. G.Jeeva 155 / Ratnam, MEO 17.07.03 8. -do223 / 23.08.03 9. -do248 / 02.09.03

4/02

3,390/- GIS amount was already drawn in 1/03 in advance and remitted. This amount was misappropriated 1,80,638/1,68,188/-

12,450/-

6/03

1,85,391/-

1,58,103/-

27,288/-

7/03

1,70,803/-

1,44,653/-

26,150/-

8/03

1,73,036/-

1,46,786/-

26,250/-

Total:

1,86,824/-

Sl. No

Name of the Drawing Officer

Vr. No. & Date

Actual amount required Rs.

Amount Excess drawn Rs.

(Para No. 19 (ii) & (vi) of the Audit Report on the accounts of Elementary Education Funds of Mandal Parishad)

101

(c)

DOUBLE DRAWAL OF GIS & FBF LUMPSUM AMOUNT – MISAPPROPRIATED – Rs. 90,858 /During the course of audit it was found that an amount of Rs. 90,858/- was drawn vide Vr. No. 1011, Dated: 01.01.2003 from Elementary Education Funds towards the G.I.S & F.B.F. lumpsum amount and paid to Smt B. Pushpavathi W/o Late B. Kistaiah, Ex. Asst. P.S. Pulkal through the centre head master and obtained the acknowledgement. The same amount was again drawn on self-cheque along with the remittances of pay bill deductions for the month of 12/2002 vide Vr. No. 1018 / dated: 01.01.2003. The amount so drawn in self-cheque was neither paid to the individual nor refunded to the Elementary Education funds. Thus the amount was drawn second time and misappropriated. (Para No. 19 (iii) of the Audit Report on the accounts of Elementary Education Funds)

(d)

TAMPERING OF AMOUNTS NOTED IN THE REMITTANCE CHALLANS AND IN THE PASS BOOK AMOUNT – MISAPPROPRIATED – Rs. 20,000/On verification of remittance challans by the pay centre Head Masters pertaining to the undisbursed pay and allowances, it was found that the amounts in remittance challans and pass book were tampered with higher figures than the amounts actually remitted. Thus the amounts were mis-appropriated. The details are as follows: Centre H.M. to Amount shown Amount Sl. whom the Challan as remitted in actually Difference No challan No. & Date Pass book & remitted pertains challan 1. H.M. CUPS 10137 / Rs. 10,000/- Rs 1,000/Rs. 9,000/Itikyal 05-03-2002 2. Pulkal 2158 / Rs. 9,225/Rs. 225/Rs. 9,000/19-06-2002 3. 4380 / Rs. 1,398/Rs. 398/Rs. 1,000/06-09-2002 4. Pulkal 6380 / Rs. 11,307/- Rs 1,307/- Rs. 10,000/18-12-2002 5. Peddareddypet 6702 / Rs. 10,287/Rs. 287/- Rs. 10,000/18-12-2002 Total: Rs. 42,217/- Rs 3,217/- Rs. 39,000/After pointing out the misappropriation and issue of Half Margin letter to the Mandal Education Officer, the pay centre Head Master, S. Itikyal and centre H.M. Peddareddypet (i.e., Sl. No. 1 & 5) remitted the amounts in challan Nos. 4759, dated: 10-10-2003 and 4806 dated. 10-10-2003. The amounts mentioned from Sl. No. 2 to 4 amounting to Rs. 20,000/- should be recovered from the persons responsible and remitted to Elementary Education funds under intimation to audit. (Para No. 19 (v) of the Audit Report on the accounts of Elementary Education Funds of Mandal Parishad)

20.5.3 MANDAL PARISHAD – THALLADA – KHAMMAM DISTRICT. DOUBLE DRAWAL OF SWEEPERS’ WAGES – AMOUNT MISAPPROPRIATED – Rs. 39,000/An amount of Rs. 39,000/- was drawn on Vr. No. 162 / dated: 02.09.2002 and paid to H.M. Kurnavalli towards wages of Sweeper for the period from 11 / 2001 to 102

04 / 2002. But as verified from records the wages of sweepers for the aforesaid period were already drawn vide Vr. No 135 / 21-08-2002 and paid. Voucher No. 162 on which the amount of Rs. 39,000/- was drawn for the second time and acquittance were not made available for verification in audit. The amount was not even remitted back to the Elementary Education funds. Thus the amount of Rs. 39,000/- was misappropriated. Action would need to be taken to recover the amount of Rs. 39,000/- from those responsible and remitted to Elementary Education Funds under intimation to audit. (Para No. 10 of the Audit Report on the accounts of Elementary Education Funds of Mandal Parishad)

20.5.4 MANDAL PARISHAD – SANTHIPURAM – CHITTOOR DISTRICT. AMOUNTS DRAWN & STATED TO HAVE BEEN PAID TO CERTAIN INDIVIDUALS – NO DETAILS FORTHCOMING – MIS-APPROPRIATED – Rs. 1,81,220/During the course of audit it was noticed that amounts aggregating to Rs. 1,81,220/- were drawn in the vouchers and paid to the persons mentioned against them. Voucher No. & Month Particulars Amount Paid 49 – 06 / 2002 Sri M. Sreeramulu, Boyamapalli Rs. 18,836/118 – 07 / 2002 Sri P. Yaridanna, Santhur Rs. 14,685/244 – 11 / 2002 Sri G. Purushotham Rs. 85,904/246 – 11 / 2002 Sri C. Gopalappa, Vadagandalapalli Rs. 39,384/312 – 01 / 2003 Sri G. Purushotham Rs. 2,250/287 – 01 / 2003 Sri Girijamma Rs. 16,326/278 – 12 / 2002 Sri Rami Reddy Rs. 3,835/Total: Rs. 1,81,220/The nature / purpose of payment was not recorded in the Cash Book. The relevant vouchers were also not produced to audit. In the absence of the same the amount of Rs. 1,81,220/- is deemed to have been misappropriated. Early action would need to be taken to recover the amount from persons concerned and credited to Mandal Parishad funds under intimation to audit. (Para No. 10 of the Audit Report on the accounts of General Funds of Mandal Parishad)

20.5.5 MANDAL PARISHAD – RAJAM – SRIKAKULAM DISTRICT. CHEQUES ISSUED FOR AMOUNTS IN EXCESS OF REQUIREMENT – EXCESS AMOUNTS NOT ACCOUNTED FOR – MIS-APPROPRIATED – Rs. 12,703/As verified from the cash book of Elementary Education Funds a total amount of Rs. 12,703/- was drawn in the following cheques as detailed below in excess of the amount required. Cheque No. & Date (1) 591086 / 0112-2002

Amount drawn in cheque Rs. (2) 3,34,414/-

Vouchers covered in the cheque and amount required

To whom cheque was issued

(3) 622 to 646 Rs.3,31,813/-

(4) HM,MPES, Kancharam

103

Amount excess drawn Rs. (5) 2,601/-

(1) 591088 / 0112-2002 591090 / 0112-2002

(2) 1,81,480/3,92,715/-

(3) 669 to 680 Rs.1,76,345/697 to 724 Rs.3,87,748/-

(4) HM, MPUPS, V.R. Agraharam HM, MPUPS, Rajam Total:

(5) 5,135/4,967/12,703/-

The excess drawn amounts were neither refunded to the Elementary Education Funds nor any details of their disbursement were produced to audit. In the absence of refund or details of disbursements, the amounts excess drawn aggregating to Rs. 12,703/- are to be treated as mis-appropriated and need recovery. (Para No. 31 of the Audit Report on the accounts of Elementary Education Funds)

20.5.6 MANDAL PARISHAD – MUNDLAMUR – PRAKASAM DISTRICT. AMOUNT DRAWN BY THE M.P.D.O – NO DETAILS FORTHCOMING – MIS-APPROPRIATED – Rs. 32,090/As verified from cash book and pass books of E.A.S and S.G.R.Y. Fund, for the following amounts drawn by the Mandal Parishad Development Officer no expenditure details were available in the cash book. As such it tanta amounts to embezzlement of funds by the Mandal Parishad Development Officer and the amounts drawn by him should be recovered. Cheque No. & Date 868306, dated: 21-08-2002, (PNB A/C. No. 2482) 868304, dated: Nil, (PNB A/C No. 2482) Total:

Amount Drawn Rs. 10,000/Rs. 22,090/Rs. 32,090/-

(Para No. 180 of the Audit Report on the accounts of S.G.R.Y. Fund)

20.5.7 MANDAL PARISHAD – KURICHEDU – PRAKASAM DISTRICT. DRAWAL OF FUNDS BY THE MPDO – NO DETAILS FORTHCOMING – MIS-APPROPRIATED – Rs. 24,546/As verified from cash book and pass book, for the following amounts drawn by the Mandal Parishad Development Officer no details of expenditure were recorded in the cash book. In the absence of the same the expenditure booked cannot be admitted in audit and needs recovery from the person responsible. Voucher No. 7 26 Total:

Amount drawn Rs. 12,000/Rs. 12,546/Rs. 24,546/-

(Para No. 230 of the Audit Report on the accounts of E.A.S. Fund)

20.5.8 MANDAL DISTRICT.

PARISHAD



VENKATACHALAM



NELLORE

AMOUNT DRAWN ON SELF CHEQUE – NO DETAILS FORTHCOMING – MIS-APPROPRIATED – Rs. 10,600/During the course of audit, it was noticed that an amount of Rs. 10,600/- was drawn on self cheque bearing No. 460051 / 14.08.2002 for which no details of expenditure were recorded in the Cash Book. In the absence of vouchers and proper record, the purpose for which the amount was drawn could not be verified and 104

admitted in audit. It is construed that the amount was misappropriated by the Mandal Parishad Development Officer. Action would need to be taken to recover the amount of Rs. 10,600/- and credited to Mandal Parishad funds under intimation to audit. (Para No. 10 of the Audit Report on the accounts of General Funds)

20.6.1

GRAM PANCHAYAT – GOLLAPROLU – EAST GODAVARI DISTRICT.

RECEIPTS – DUE TO GRAM PANCHAYAT COLLECTED BUT NOT REMITTED INTO TREASURY – MIS-APPROPRIATED – Rs. 4,45,429/As verified from the cash book of the Gram Panchayat for the year 2002-03, an amount of Rs. 4,45,429/-was collected towards various Taxes etc., and was shown as closing balance on 31-03-2003. But the said amount was not remitted in the SubTreasury to the Gram Panchayat account. The above amount was not handed over to the succeeding Secretary and misappropriated by the outgoing Secretary. Action would need to be taken to recover the amount of Rs. 4,45,429/- from the person responsible and remitted to Gram Panchayat funds. (Para No. 18 of the Audit Report on the Accounts of General Funds of Gram Panchayat)

20.6.2

GRAM PANCHAYAT – IBRAHIMPATNAM – RANGA REDDY DISTRICT.

NON REMITTANCE OF AMOUNTS COLLECTED – MIS-APPROPRIATED – Rs. 1,17,492/During verification of records, it was found that amounts aggregating to Rs. 1,17,492/- collected by Sri S.A. Mirza Junior Assistant and Bill Collector towards various taxes and fees through the following receipts were not remitted to the Gram Panchayat account in Treasury. Sl. No. 1. 2. 3. 4. 5. 6. 7.

Receipt Book No. 44 46 56 64 71 79 82

Sl. No. of Receipts 4301 to 4400 4501 to 4600 5501 to 5600 6301 to 6400 7001 to 7100 7801 to 7900 8101 to 87 Total:

Amount Collected Rs. 24,223/Rs. 18,599/Rs. 21,161/Rs. 16,557/Rs. 16,886/Rs. 10,323/Rs. 9,743/Rs. 1,17,492/-

Action needs to be taken to recover the amount along with penal interest from the individual and to remit to the Gram Panchayat funds. (Para No. 13 of the Audit Report on the accounts of General Funds of Gram Panchayat)

20.6.3 GRAM PANCHAYAT – DORNAKAL – WARANGAL DISTRICT. COLLECTION OF TAXES NOT ACCOUNTED FOR IN CHITTA AND CASH BOOK – MIS-APPROPRIATED – Rs. 97,689/On Verification of Miscellaneous Receipt books of Gram Panchayat, for the year 2002-03, it was noticed that an amount of Rs. 98,689/- was collected towards House Tax as noted here under. But the said amounts were not accounted for either in Irusalnama or Cash Book and remitted to Gram Panchayat funds till close of audit.

105

Sl. No. 1.

Book No. 40

2.

48

3.

48

4.

48

5.

38

6.

45

Receipts Nos. and Date 3966 to 4000 31-03-2003 4701 to 4736 31-03-2003 4737 to 4774 31-03-2003 4775 to 4778 31-03-2003 3795 to 3800 31-03-2003 4401 to 4500 31-03-2003

Name of Bill Collector Sri Prabhakar, Attender -do-

House Tax

Amount Rs. 11,236/-

House Tax

7,348/-

-do-

House Tax

22,047/-

-do-

House Tax

25,13/-

Sri. Basheer, Bill Collector. -do-

House Tax

20,189/-

House Tax

34,356/-

Details

Total:

97,689/-

Thus it is clear that the said amounts were misappropriated by the individuals who collected them. (Para No. 5 of the Audit Report on the accounts of General Funds of Gram Panchayat)

20.6.4 GRAM PANCHAYAT – KORISAPADU – PRAKASAM DISTRICT. RECEIPT OF WATER TAX – NOT REMITTED TO GRAMPANCHAYAT FUNDS – MIS-APPROPRIATED – Rs. 1,03,000/A total amount of Rs. 1,03,000/- collected towards Water Tax from residents of the Panchayat area was not brought to account. The amount was not taken to cash book and also not remitted to the Gram Panchayat account in the treasury. Thus the amount of Rs. 1,03,000/- was mis-appropriated. (Para No.7 of the Audit Report on the accounts of General Funds of Gram Panchayat)

20.6.5

GRAM PANCHAYAT DISTRICT.



KOTHACHERUVU



ANANTAPUR

COLLECTION OF PROPERTY TAX AND WATER TAX – NOT REMITTED TO GRAMPANCHAYAT ACCOUNT IN TREASURY – MISAPPROPRIATED – Rs. 60,488/As verified from the records of Gram Panchayat, an amount of Rs. 60,488/was collected towards Property Tax and Water Tax by Sri. Govinda Rajulu, Attender and Sri K.Nazar, N.M.R as shown below. But the said amount was not remitted to the Gram Panchayat account in the treasury. Sl. No. 1. 2.

Name

Designation

Sri. V. Govinda Rajulu Sri. K. Nazar

Attender NMR Total:

Property Tax Rs. 38,521/Rs. 3,127/Rs. 41,648/-

Water Tax

Total

Rs. 6,720/-

Rs. 45,241/-

Rs. 12,120/Rs. 18,840/-

Rs. 15,247/Rs. 60,488/-

Further the entrustment of collection of taxes / fees to staff other than Bill Collectors is irregular and contrary to rules issued by the Government. (Para No. 12 of the Audit Report on the accounts of General funds of Gram Panchayat)

106

20.6.6

GRAM PANCHAYAT – VADISALURU – EAST GODAVARI DISTRICT. MISCELLANEOUS COLLECTION – NOT CREDITED TO GRAM PANCHAYAT FUNDS – MIS-APPROPRIATED – Rs. 29,285/An amount of Rs. 54,285/- was collected towards miscellaneous receipts as detailed below, out of which an amount of Rs. 25,000/- was remitted to Panchayat funds on 05-09-2003 vide challan No. 2002 i.e., after a delay of one year. The details of the remittance were not noted in the cash book. The balance amount of Rs. 29,285/- was not remitted to the Panchayat funds. Thus the amount of Rs. 29,285/- was misappropriated. Action would need to be taken to recover the amounts from the person or persons responsible and made good to Panchayat funds, under intimation to audit. Sl. No. 1. 2. 3.

Receipt No. / Date 4/18-10-02 5/23-10-02 6/18-10-02

4. 5. 6.

7/26-11-02 8/10-03-03 9/13-03-03

7. 8. 9. 10.

10 / 11/22-08-03 12/20-09-03 13/16-10-03

11.

14/16-10-03

Amount Rs. Sri A. Murali towards Birth & Death Certificates. 10/Sri A. Srihari towards Birth & Death Certificates. 10/Sri M.Venkanna towards Birth & Death 10/Certificates Sri P. Veeraju towards fisheries sales. 1,100/Sri K. Subba Rao, Market auction kists. 5,300/Sri Sitaram Fisher Men’s Co-operative Society 7,755/towards fisheries sales. Sri. G.Subba Rao. 2,000/Sri B.Satyanarayana. 2,400/Sri A.Govindu. 4,000/Sri Sita Ram Fisher men’s Co-operative Society 26,700/towards fisheries sales. Sri Sita Ram Fisher men’s Co-operative Society 5,000/towards fisheries sales. Total: 54,285/Details of receipt

(Para No. 14 of the Audit Report on the accounts of General Funds of Gram Panchayat)

20.6.7

GRAM PANCHAYAT – GOLLAPROLU – EAST GODAVARI DISTRICT. MISCELLANEOUS RECEIPTS – AMOUNTS COLLECTED BUT NOT REMITTED – MIS-APPROPRIATED – Rs. 2,02,090/Certain miscellaneous receipts which were collected by the staff of Gram Panchayat were not brought to account and were not remitted to the Gram Panchayat account in the Treasury. More than one receipt book was used for collecting miscellaneous receipts which is irregular. Various amounts aggregating to Rs. 2,02,090/- were collected and mis-appropriated. (Para No. 20 of the Audit Report on the accounts of General Funds of Gram Panchayat)

20.6.8

GRAM PANCHAYAT – VENKATESH KHANI – KHAMMAM DISTRICT. COLLECTION OF HOUSE TAX – NOT ACCOUNTED FOR – MISAPPROPRIATED – Rs. 9,583/As verified from the records, amounts aggregating to Rs. 9,583/- collected towards House tax as shown below were not accounted for by Sri S. Bulla Rao,

107

Panchayat Secretary. The amounts were not remitted into the Gram Panchayat account in Treasury. Thus the amounts were mis-appropriated. Sl. No. 1. 2. 3.

Receipt Nos. From 163453 to 163454 From 2101 to 2198 From 5401 to 5405

Amount Collected Rs. 219/Rs. 8,714/Rs. 650/Rs. 9,583/-

Total:

(Para No. 3 of the Audit Report on the accounts of General funds of Gram Panchayat)

20.6.9 GRAM PANCHAYAT – IBRAHIMPATNAM – RANGA REDDY DISTRICT. COLLECTION AMOUNT SHORT REMITTED – MIS-APPROPRIATED – Rs. 26,265/During course of audit, it was detected that amounts aggregating to Rs. 26,265/- collected towards various dues to the Gram Panchayat were short remitted by collection staff as shown below. The same would need recovery from the persons responsible and credited to Gram Panchayat funds under intimation to audit. Sl. Sl. No. of No Receipt & Date (1) 1. 2. 3. 4. 5. 6. 7. 8. 9. 10. 11. 12. 13. 14.

(2) S. No. 11 / 31-08-2002 31-03-2002 R.No. 5281 / 24-09-2002 R. No. 5760 / 29-10-2002 R. No. 6595 / 26-02-2003 R. No. 6835 / 18-03-2003 I. No. 17 / 04-10-2002 I. No. 28 / 11-11-2002 Rct. No. 066 / 11-11-2002 I. No. 56 / 08-03-2002 I. No. 58 / 08-03-2002 I. No. 60 / 25-03-2002 I. No. 61 / 31-03-2002 I. No. 28 / 07-03-2003

Amount collected Rs. (4) 334/-

Amount Remitted Rs. (5) 234/-

76,937/90/-

69,132/-

7,805/90/-

50/-

-

50/-

-do-

50/-

-

50/-

-do-

90/-

50/-

40/-

-do-

4,732/-

4,432/-

300/-

-do-

4,031/-

3,827/-

204/-

-do-

3,400/-

-

3,400/-

-do-

2,141/-

-

2141

-do-

13,530/-

9,616/-

3,914/-

-do-

1,366/-

-

1,366/-

-do-

1,390/-

-

1,390/-

M. Chander BC

9,331/-

8,331/-

1,000/-

Name of the Person (3) B.Nageshwar Rao Junior Assistant -doS.A. Mirza, Junior Assistant & BC -do-

108

Balance Rs. (6) 100/-

(1) 15. 16.

(2) 13 / 12-2001 Book No. 59 I. No. 22 / 31-01-2003

(3) Malongi, Junior Assistant D.Ashok, Junior Assistant Total:

(4) 43,434/-

(5) 41,020/-

(6) 2,414/-

5,135/-

3,135/-

2,000/-

1,66,041/-

1,39,777/-

26,264/-

(Para No. 14 of the Audit Report on the accounts of General Funds of Gram Panchayat)

20.6.10 GRAM PANCHAYAT – ITCHODA – ADILABAD DISTRICT. AMOUNTS COLLECTED – NOT REMITTED FULLY – MISAPPROPRIATED – Rs. 5,181/It was observed from verification of the Chitta and Receipts Books that amounts collected by the Bill Collectors and Junior Assistants were short remitted to Gram Panchayat funds. Out of Rs. 9,265/- collected an amount of Rs. 4,084/- only was remitted leaving a balance of Rs. 5,181/-. Sl. No.

Name of the Individual BC / JA

Receipt Nos.

1.

Sri V. Ashok, Junior Assistant Sri V. Ashok, Junior Assistant Sri M. Gangadhar, Bill Collector Sri M. Gangadhar, Bill Collector Sri M. Gangadhar, Bill Collector

9666 to 9668 9847

2. 3. 4. 5.

Amount Collected Rs. 2,635/1,000/-

171 182 to 197

Total :

843/-

Amount Remitted Rs. 2,150/-Nil-

Balance Rs. 485/1,000/-

807/-

36/-

3,644/-

-Nil-

3,644/-

1,143/-

1,127/-

16/-

9,265/-

4,084/-

5,181/-

Thus it is evident that the short remitted amount of Rs. 5,181/- was misappropriated and needs recovery from the Junior Assistants and Bill Collector concerned besides initiating disciplinary action against them. (Para No. 5 of the Audit Report on the accounts of General Funds of Gram Panchayat)

20.6.11 GRAM PANCHAYAT – CHANDRAGIRI – CHITTOOR DISTRICT. OUT STANDING BILLS OF HOUSE TAX AND WATER TAX – NOT PRODUCED – MIS-APPROPRIATED – Rs. 13,573/During the verification of records it was found that out standing Bills relating to House Tax and Water Tax for an amount of Rs. 13,573/- as shown below were not available. As the bills are not available, the amounts involved are deemed to have been collected and not brought to account. Thus the amounts aggregating to Rs. 13,573/- were misappropriated. Action has to be taken to recover the same from the persons responsible and credited to Gram Panchayat Funds under intimation to audit besides initiating disciplinary action. 1. 2.

House Tax Water Tax Total:

Rs. 3,673/Rs. 9,900/Rs. 13,573/-

(Para No.12 of Audit Report on the accounts of General Funds of Gram Panchayat)

109

20.6.12 GRAM PANCHAYATS – KURNOOL DISTRICT. CASH BALANCE KEPT ON HAND – NOT REMITTED TO TREASURY – MIS-APPROPRIATED – Rs. 3,65,897/As verified from the records of various Gram Panchayats in Kurnool District, it was found that huge amounts were drawn and kept on hand as cash balances. As per Government Memo. No. 2610/Pts.IV/63-21, dated: 08.02.1965, cash balance exceeding Rs. 50/- should not be kept on hand. In violation of Government instructions, huge amounts were drawn without any specific purpose and kept on hand. No evidence to prove that the amounts were remitted to or utilized towards expenditure was produced to audit. In the absence of same it is constructed that the amounts were mis-appropriated. Action should be taken to recover the amounts from the persons responsible. Amount Fund / construed as Para misappropriated No. 1. Peruru, Rudravaram Mandal Parishad 12,746/- G.F./6 2. Kovelakuntla, Rudravaram, Mandal Parishad 14,629/- GF/7 (2) 3. Gunthatnala, Nandyal Mandal Parishad 15,000/- SGRY/3 4. Kandikayapalli, Panyam Mandal Parishad 57,278/- SGRY/7 5. Pesaravai, Gadivemula Mandal Parishad 47,000/- SGRY/3 6. Beeravalu, Rudravaram Mandal Parishad 31,850/- SGRY/6 7. Madduru, Chagulamarri Mandal Parishad 33,072/- SGRY/6 8. Korrapaluru, Gadivemula Mandal Parishad 10,000/- EFC / 3 9. Muthaluru, Rudravaram Mandal Parishad 77,485/- EFC / 4 10. Battaturu, Rudravaram Mandal Parishad 46,739/- EFC / 4 11. Mangampet, Owk Mandal Parishad 20,098/- EFC / 5 Total: 3,65,897/20.6.13 GRAM PANCHAYAT – MAHABUBABAD – WARANGAL DISTRICT. CASH ON HAND NOT HANDED OVER COMPLETLY – MISAPPROPRIATED – Rs. 26,155/As seen from the cash book, Sri D. Sree Ramulu ,Executive Officer had retained a heavy cash balance of Rs. 3,38,431-36 on hand and the same was shown as closing balance as on 29.04.2003 in cash column without remittance. Consequent on the posting of Sri M. Mallaiah as Executive Officer an amount of Rs. 3,12,276-36 only was handed over to Sri M. Mallaiah, Executive Officer leaving a balance of Rs. 26,155/-. The said amount of Rs. 26,155/- was also not remitted to Gram Panchayat Funds till the close of audit. Thus the amount of Rs. 26,155/- was mis-appropriated by Sri D.Sree Ramulu. Immediate action would need to be taken to recover the misappropriated amount of Rs. 26,155/- from the individual along with penal interest. Sl. No

Name of Gram Panchayat & Mandal Parishad

(Para No. 6 of the Audit Report on the accounts of General Funds)

20.6.14 GRAM PANCHAYATS. AMOUNTS COLLECETED BY THE BILL COLLECTORS – NOT REMITTED – MIS-APPROPRIATED – Rs.1,78,364/It was observed in audit that House Tax, Water Tax and other Miscellaneous receipts collected by the staff of certain Gram Panchayats as shown below were not

110

remitted to Gram Panchayat account in Treasury. These amounts were misappropraited. Action would need to be taken to recover the amounts from the persons responsible besides initiating disciplinary action against them. A few instances of such occurrence in some districts are noted hereunder. Sl. No. 1. 2. 3. 4. 5. 6. 7. 8. 9. 10.

Name of Gram Panchayat and District Chandragiri, Chittoor Chepyala, Sangareddy Huzurnagar, Nalgonda Kanuru, Krishna Udayagiri, Nellore Kovur, Nellore Vakadu, Nellore Appanapeta, Karimnagar Gollapalli, Karimnagar Guttur, Karimnagar Total:

Amount collected but not remitted Rs. 18,573/Rs. 4,428/Rs. 6,491/Rs. 47,411/Rs. 1,730/Rs. 54,467/Rs. 18,415/Rs. 1,634/Rs. 10,427/Rs. 14,788/Rs. 1,78,364/-

Audit Para No. 10 5 9 8 8 7 3 1 2

20.6.15 GRAM PANCHAYAT – KAMALAPUR – KARIMNAGAR DISTRICT. DOUBLE DRAWAL OF LEAVE SALARY – MIS-APPPROPRIATED – NEEDS RECOVERY – Rs. 23,223 /An amount of Rs. 23,660 /- was drawn on Vr. No. 73 / 10.07.2002 and paid to Sri A. Amaraiah Executive Officer of Gram Panchayat, Kamalapur, towards commuted leave salary for the period from 21-04-1999 to 29-07-1999. But leave salary for the same period amounting to Rs. 23,223/- was already drawn and paid to the individual from general funds of Gram Panchayat, Uppal. The amount was drawn based on Non payment Certificate of person-in-charge of Kamalapur Gram Panchayat. Thus the individual was paid leave salary twice for the same period from general funds of different Gram Panchayats. This amounts to double drawal and misappropriation of funds. Action would need to be taken to recover the amount of Rs. 23,223/- from the persons responsible and credited to Panchayat funds under intimation to audit. (Para No. 7(b) of the Audit Report of on the accounts of General funds)

20.6.16 GRAM PANCHAYAT – VENKATESH KHANI – KHAMMAM DISTRICT. (a)

DRAWAL OF FUNDS BY TAMPERING OF FIGURES – FRAUDULENTLY – AMOUNT MIS-APPROPRIATED – Rs. 85,000/-

As verified from Cash book & Cheque book counter foils, it was found that two cheques bearing Nos. 743875 / 28-01-2003 and 743877 / 07-03-2003 were issued for amounts Rs. 8,150/- and Rs. 20,000/- respectively. But as verified from treasury pass book these cheques were encashed for Rs. 88,150/- & Rs. 25,000/-. Thus it is clear that the amounts noted on cheques were tampared and excess amounts aggregating to Rs. 85,000/- were drawn and mis-appropriated. The misappropriated amount of Rs. 85,000/- would need recovery from the persons responsible and credited to Gram Panchayat funds under intimation to audit apart from initiating action against them. (Para No. 2 of the Audit Report on the accounts of General funds)

111

(b)

AMOUNT DRAWN FROM GRAM PANCHAYAT FUNDS – NO DETAILS FORTHCOMING – MIS-APPROPRIATED – Rs. 1,07,650/-

As verified from records, the following amounts aggregating to Rs. 1,07,650/were drawn from general funds vide cheques mentioned below. But no details of expenditure were recorded in the Cash book. The amounts were not even posted in the expenditure column of the Cash book. Thus the amount of Rs. 1,07,050/- drawn was mis-appropriated. Action would need to be taken to recover the amount from the persons responsible and credited to Gram Panchayat funds under intimation to audit. Sl. No. 1. 2. 3. 4. 5. 6. 7. 8.

Cheque No. & Date 743870 / 23-12-2002 743871 / 04-01-2003 743872 / 11-01-2003 743874 / 11-01-2003 743875 / 28-01-2003 743876 / 03-03-2003 743877 / 07-03-2003 743878 / 24-03-2003 Total:

Amount Rs. 10,000/Rs. 11,500/Rs. 12,000/Rs. 5,000/Rs. 8,150/Rs. 35,000/Rs. 20,000/Rs. 6,000/Rs. 1,07,650/-

(Para No. 2 of the Audit Report on the accounts of General Funds)

20.6.17 GRAM PANCHAYATS – ANANTAPUR DISTRICT. AMOUNTS DRAWN ON SELF CHEQUES – PAYMENT DETAILS NOT FORTHCOMING – MIS-APPROPRIATED– Rs. 3,47,951/-. The following amounts were drawn vide self cheques mentioned against each from the funds of Gram Panchayats. But the details of payments with supporting documents like Vouchers, Bills, Measurement Books etc., for the payments stated to have been made were not forthcoming in audit. In the absence of the same, the amounts drawn are deemed to have been mis-appropriated and suitable audit objections were raised in the Audit Reports concerned. Action would need to be taken to recover the amounts from the persons responsible. Name of the Gram Name of Panchayat / Mandal the Parishad District (1) (2) (3) 1. Khaggalu, Hindupur, Ananthapur Mandal Parishad

Sl. No.

Fund (4) G.F

2. Khaggalu, Hindupur, Ananthapur Mandal Parishad

SGRY

3. Pulagampalli, Ananthapur Nallamala, Mandal Parishad

SGRY

112

Details of cheques and Date (5) 857807 / 0302-2003 857808 / 26-02-2003 857809 / 07-03-2003 857810 / 31-03-2003 Total: 157281 / 1803-2003 Total: 810381 / 1210-2002

Amount Rs. (6) 14,000/-

Audit Para No. (7) 11

6,000/3,000/4,000/27,000/25,563/-

3

25,563/6,792/-

-

(1)

(2) (3) Pulagampalli, Ananthapur Nallamala, Mandal Parishad

4. Pulagampalli, Nallamba, Mandal Parishad

Ananthapur

5. Thumukunta, Ananthapur Hindupur, Mandal Parishad

6. Kothapalli, Jammikunta, Mandal Parishad 7. Yakasiri, Chittamuru Mandal Parishad

8. Endluru, SN Padu Mandal Parishad

9. Endluru, SN Padu Mandal Parishad

Karim nagar

Nellore

Prakasam

Prakasam

(4)

EFC

SGRY

G.F

SGRY

SGRY

EFC

(5) 810383 / 1910-2002

(6) 31,666/-

(7) -

Total: 876156 / 0909-2002

38,458/31,059/-

-

23,611/54,670/10,000/-

5

Total: 608774 / 2305-2002 608775 / 2606-2002 608776 / 1309-2002 608778 / 1610-2002 Total: 421297 / 1706-2002 Total: 609577 / 0204-2002 609578 / 2009-2002 Total: 224571 / 1804-2002 0747683 / 24-05-2002 Total: 875232 / 1112-2002 Total:

4,000/10,000/3,000/27,000/15,260/-

1

15,260/33,000/-

4

37,000/70,000/14,000/-

2

26,000/40,000/50,000/-

2

3,47,951/

20.6.18 GRAM PANCHAYAT – CHENNAGIRI PALLI – CHITTOOR DISTRICT. AMOUNT DRAWN FROM GENERAL FUNDS – NOT CREDITED TO SGRY FUNDS – MIS-APPROPRIATION – Rs. 1,49,785/An amount of Rs. 1,49,785/- was drawn from General Funds on 24-09-2002 for crediting to SGRY fund. But as verified from records of SGRY Funds no such credit was forthcoming. The amount was not even refunded to General Funds. Thus the amount of Rs. 1,49,785/- was mis-appropriated. The same should be recovered from the persons responsible and remitted to Gram Panchayat funds under intimation to audit. (Para No. 4 of the Audit Report on the accounts of General Funds)

113

20.6.19 GRAM PANCHAYAT – SARAVA – WEST GODAVARI DISTRICT. DRAWAL OF FUNDS – UNACCOUNTED FOR – AMOUNT MISAPPROPRIATED – Rs. 32,227 /As verified from the Cash Book, an amount of Rs. 32,227/- was drawn through self cheque No. 26236 / 655900 from the Treasury on 07-11-2002. No details of expenditure were produced for verification and it was not recorded even in the Cash Book. In the absence of any evidence of the payment made the said amount is deemed to have been mis-appropriated and needs recovery from the person responsible. (Para No. 5 of the Audit Report on the accounts of General Funds)

114

13. EXCESS PAYMENTS 21.1

It was observed in audit that in several cases excess payments were made due to either (a) Incorrect calculations or (b) Excess totaling in Bills or (c) Admission of inadmissible claims or (d) Lack of knowledge of government instructions.

21.2

Consolidated statement of Excess payments Statement No. 9 (13) is appended to the Report. The excess payments pointed out in 6905 Audit paras were involving an amount of Rs. 530.38 lakhs. A few cases of Excess Payments are mentioned below.

21.3.1 ZILLA PARISHAD – MAHABOOBNAGAR – DISTRICT. IRREGULAR SANCTION OF ADDITIONAL INCREMNTS TO TEACHERS IN R.S.P. ’98 – EXCESS PAYMENT – NEEDS RECOVERY – Rs. 2,29,499/The following teachers working in various Zilla Parishad high schools in the district were sanctioned additional qualification increments in RSP’99. But in G.O. (P) No. 114 Finance & Planning (F.W.P.C.I.) Department, Dated: 11-08-1999 no provision for sanction of additional qualification increments was available in R.S.P.’99. Hence sanction of additional increments to the following teachers is irregular and excess payments aggregating to Rs. 2,29,499/- made to them should be recovered and remitted to Zilla Parishad Funds. Sl. No.

Name of the Teacher Sarvasri

Period of claim

Amount Rs.

(1)

(2)

(3)

(4)

1. 2.

P.Veenavathi, Jr. T.P., ZPHS, Penjerla. D. Sidda Ramulu, S.G.T., ZPHS, Boomraspet. K. Rama Krishna Reddy, S.A. ZPHS, Gotoor. B. Srinivas, SGT, ZPHS, Gotoor. Satyanarayana, ZPHS, Koil Sagar. Varalaxmi, ZPHS, Gangaram. G. Ramadevi, S.A., ZPHS, Gangaram. Dharni, SGT, ZPHS, Bijinapally (G). P. Balalingaiah, S.A., ZPHS, Koukuntla. M. Gangadhar, ZPHS, PeddaElkicherla. G. Srisailam, ZPHS, Elkicherla. V. Ravinder Reddy, SGT, ZPHS, Indranagar. B. Srinivasulu, S.A. ZPHS, Rajapoor. Srinivas Reddy, SGT, ZPHS, Pulimamidi. M. Anand Reddy, S.A., ZPHS, Niddavelly. E.Ravinder Reddy, S.A., ZPHS, Kakanoor. V. Laxminarsimharao, SGT, ZPHS, Amangal (B). Md. Muni Roddin, SGT, ZPHS, Akuthotapally.

29-11-98 to 05/00 24-05-99 to 03/03

2,207/9,432/-

09-12-98 to 03/03

15,222/-

14-11-98 to 03/03 02-12-98 to 03/03 13-12-98 to 03/03 13-12-98 to 03/03 16-12-98 to 03/03 14-12-98 to 03/03 13-12-98 to 03/03 13-12-98 to 03/03 13-12-98 to 03/03

7,885/2,598/7,741/7,741/5,152/7,732/7,741/7,741/5,161/-

14-11-98 to 03/03 13-12-98 to 03/03 16-12-98 to 03/03 14-12-98 to 03/03 13-12-98 to 03/03

5,256/7,741/5,752/5,154/5,161/-

13-12-98 to 03/03

5,161/-

3. 4. 5. 6. 7. 8. 9. 10. 11. 12. 13. 14. 15. 16. 17. 18.

115

(1)

(2)

(3)

19. 20. 21.

K. Ashok Reddy, SA, ZPHS, Aurupally. B. Srinivas, S.A., ZPHS, Aurupally. P. Uma Maheswari, S.A., ZPHS, Aurupally. T. Ram Dev Reddy, SGT, ZPHS, Mandoddi. Praveen Kumar, SGBT, ZPHS, Udityal. Ch. Srinivasulu, SGBT, ZPHS, Udithyal. B. Kanth, SGBT, ZPHS, Udithyal. N. Vijayakumar, ZPHS, Amarwai. A. Srinivasa RAo, SGBT, ZPHS, Kondapoor. K. Govardhan Reddy, SA, ZPHS, Padkal. R.T. Vishali, SGBT, ZPHS, Ieeja. V.Gurunatha Rao, SGBT, ZPHS, Chennaram. G.Venkatesh, SGBT, ZPHS, Dharamaram. R. Padma, SA, ZPHS, Thimalapoor. M. Satyanarayana, SGBT, ZPHS, Itikyala. Abdul Haq, ZPHS, Ghanpur. Smt. Amaravathi, ZPHS, Ghanpur.

07/98 to 03/03 13-12-98 to 03/03 19-12-98 to 03/03

2,850/7,741/5,143/-

16-12-98 to 03/03

5,152/-

13-12-98 to 03/03 12-12-98 to 03/03 13-12-98 to 03/03 30-11-98 to 03/03 13-12-98 to 03/03

7,741/5,166/7,741/5,203/13,263/-

30-11-98 to 03/03 13-12-98 to 03/03 20-07-99 to 03/03

3,903/2,580/8,877/-

13-12-98 to 03/03 13-12-98 to 03/03 04-03-99 to 03/03 12/98 to 03/04 01/99 to 03/04 Total:

5,163/5,163/7,335/9,600/6,300/2,29,499/-

22. 23. 24. 25. 26. 27. 28. 29. 30. 31. 32. 33. 34. 35.

(4)

(Para No. 13 (J) of the Audit Report on the accounts of General funds)

21.3.2 ZILLA PARISHAD – ANANTAPUR DISTRICT. IRREGULAR PAY FIXATION IN REGROUPED SCALES, 1982 – EXCESS PAYMENT – NEEDS RECOVERY – Rs. 1,09,575/As verified from the Service Register of Sri K.B. Pulla Reddy, Zilla Parishad High School, Narayanapuram, he was appointed on 07-07-1979 as Secondary Grade Teacher with qualifications B.Sc., B.Ed., and M.Sc., which were acquired prior to his appointment. He was sanctioned three additional increments for possessing higher qualification at the rate of 15/- each. His pay was fixed at Rs. 590/- in the time scale Rs. 530-850 duly merging the additional increments in the regrouped Scales from 01-12-1982. But as per the orders in Government Memo. No. 1323/Service/4/872, dated: 18-02-1988 read with Government Memo No. 2253 Education, dated: 11-05-1979 the additional increments sanctioned prior to 01-12-1982 have to be revised as shown below. Date of Appointment07-07-1979 Rs. 450 Pay as on date of appointment Rs. 450-700 Pay with effect from Pay with effect from Pay with effect from

01-07-1980 01-07-1981 01-07-1982

116

: : :

+15 +15 +15 = One increment for (BA) (B.Ed) (M.Sc.) Rs. 465+45 Rs. 480+45 Rs. 495+45 = 540/-

Pay to be fixed at next stage with effect from 01-12Rs. 545/- in the Scale of 1982 : Rs. 530-850 But pay already fixed at the stage of Rs. 590/- irregularly, resulting in excess drawal of pay as shown below. Pay already drawn Pay to be drawn 01-12-1982 590/545/530-850 530-850 01-07-1983 610/560/01-07-1984 630/575/01-07-1985 650/590/01-07-1986 670/610/His pay in the R.S.P. 1986 should be fixed as shown below. RSP 1986 with effect from 01-07-1986

:

Rs. 610/-

D.A. at 90%

:

Rs. 549/-

10% of B.P.

:

Rs. 61/Total:

1360/-

Pay to be fixed at Rs. 1255/- in next stage w.e.f. the Scale of Rs. 01-07-1986 1010-1800

RSP 1986 01-08-1986 01-07-1987 Promoted as B.Ed. Assistant and Pay fixed under FR 22 B w.e.f. 2212-1987 01-12-1988

Rs. 1,220/-

1400/- 01-07-1987 Pay to be initially 1480/fixed under FR 22 a (i) 1280-2440 1530/- Pay to be refixed Under FR 22 B w.e.f. 01-07-88

Family Planning increment sanctioned w.e.f. 05-081530+50 1989 01-12-1989 1580+50 01-07-1989 01-12-1990 1630+50 01-07-1990 01-12-1991 1680+50 01-07-1992 RSP 1993 w.e.f. 01-07-1992 Pay in the pre-revised scale as on 01-07-1992 D.A. at 83% (1580+50) 10% of BP Total: Pay fixed in RSP 1993 3310/Stage at which pay w.e.f., 01-07-1992 to be fixed 2525-4800 01-12-1992 3420/01-07-1993 01-12-1993 3530/01-07-1994 01-12-1994 3640/01-07-1995 01-12-1995 3750/117

1290/1330/1280-2440 1380/1280-2440

1430+50 1480+50 1580+50 1580+50 1352-90 158-00 Rs. 3090-00 3110/-

3200/3310/3420/-

Pay fixed in Special Grade Under FR. 22 (a) (i) w.e.f., 22-12-1995 01-12-1996 01-12-1997

3880/2660-5300

22-12-1995

4010/4140/-

01-07-1996 01-07-1997 01-07-1998 RSP 1999 w.e.f., from 01-07-1998 Pay in the Revised Scale as on D.A. @ 66% 25% of B.P Total: Pay fixed in the RSP 1999 Pay to be fixed 8150/w.e.f., 01-07-98 01-12-1998 8400/01-07-1999 01-12-1999 8700/01-07-2000 01-12-2000 9000/01-07-2001 01-12-2001 9300/01-07-2002 01-12-2002 9600/-

3530/-

3640/3750/3880/3880-00 2560-80 970-00 Rs. 7410-80 7650/7900 8150/8400/8700/-

As a result of above defective pay fixation an amount of Rs. 1,09,575/- was paid to the individual as excess pay & allowances which would need to be recovered from the person or persons responsible and remitted to Secondary Education Funds of Zilla Parishad. (Para No. 11 of the Audit Report on the accounts of Secondary Education Funds)

21.3.3 ZILLA PARISHAD – PRAKASAM DISTRICT. EXCESS PAYMENT IN EXECUTION OF WORK – NEEDS RECOVERY – Rs. 49,276/Name of work Formation of Road from Gummanampadu to Goruguntla Measurement Book No. 93 / 08-2002 Contractor Sri Venkateswara VLCCS Limited The above work was entrusted on Tender basis @ 31% less than the estimated rates for which an amount of Rs. 96,020/- in cash and rice worth Rs. 73,450/- were paid. Clearing light Jungle in an area of 7875.00 Sq.m @ Rs. 16.32 / 10 Sq.m Earth work excavation in B.C., soils, 6300 cu.m @ Rs. 253.98 / 10 cu.m Laying and Joining RCC NP2 pipes of 600 mm Dia @ Rs. 15.00 R.m. Total value of work done by the Contractor Less tender percentage 31% Add:- Cost of pipes Less Deductions / Recoveries Amount Balance amount to be paid:

Rs. 12,852/Rs. 16,007/Rs. 444/Rs. 1,73,303/Rs. 53,723/Rs. 1,19,580/Rs. 15,857/Rs. 1,35,437/Rs. (-) 88,693/Rs. 46,744/-

Though an amount of Rs. 46,744/- was due to the contractor, an amount of Rs. 96,020/- was paid. Thus an amount of Rs. 49,276/- was as excess paid to the 118

contractor which needs recovery from the contractor and remitted to Engineering Funds. (Para No. 5 (1) of the Audit Report on the accounts of Executive Engineer P.R.)

21.3.4 ZILLA PARISHAD – PRAKASAM DISTRICT. SANCTION OF ADVANCE INCREMENT FOR MINIMUM EDUCATIONAL QUALIFICATIONS – IRREGULAR – NEEDS RECOVERY – Rs. 27,937/As verified from the Service Register of Sri S. Venkateswarlu, Grade-II Hindi Pandit, Zilla Parishad, High School, Kandukur (Boys) he was sanctioned one Advance increment @ Rs. 15/- with effect from 01.07.1985 in the time scale of Rs. 530-850 for possession of Rastra Basha Praveena. The following are the qualifications possessed by the individual. 1. Rastra Basha Praveena 2. Senior H.P. Training Course 3. B.Com Advance increment cannot be sanctioned for Rastra Basha Praveena as it is the minimum qualification prescribed for the post of Grade-II Hindi Pandit as per the orders issued in G.O. Ms. No. 135, Finance & Planning dated: 08-04-1993. Hence the advance increment sanctioned should be cancelled, and his pay needs to be revised and refixed from time to time. The excess Pay and allowances of Rs. 27,937/- drawn by the individual from 01-07-1986 to 31-03-2003 would need to be recovered from the individual and remitted to Parishad Education Funds. (Para No. 6 (23) of the Audit Report on the accounts of Secondary Education Fund)

21.3.5 ZILLA PARISHAD – ANANTAPUR DISTRICT. PROMOTION – PAY FIXATION UNDER F.R. 22 B AFTER ENJOYING A.A.S. SCALES – IN THE MODIFIED A.A.S – IRREGULAR – NEEDS RECOVERY – Rs. 25,126/As seen from the Service Register of Smt. U. Tulasi Bai, B.Ed. Assistant, the pay of the individual was fixed on promotion as B.Ed. Assistant, under F.R. 22 B as detailed below. Date of appointment as S.G. Teacher Date of promotion as B.Ed. Assistant Pay as on 05-08-1992 in S.G. Cadre in the scale of 2075-4270 Pay fixed in B.Ed. Assistant cadre with effect from 05-08-1992 in the time scale of Rs. 2525-5390 under FR 22 (a) (i) Fixation under FR 31 (2) in lower cadre with effect from 01-011993 Pay fixed under FR 22 B with effect from 01-01-1993

02-08-1982 05-08-1992 2,750/2,840/2,930/3,020/2525-5390

As per G.O. Ms. No. 358 Finance & Planning (FW.I) Department, dated: 2510-1993 where a Government servant who is holding Special Grade Post / SPP-I Post / SAPP-II post is promoted or appointed to next higher post carrying duties and responsibilities of greater importance than those attached to the post held by him, his pay in the time scale of higher post shall be fixed in terms of FR 22 (a) (i) only but not under FR 22 B.

119

Further as per Government Memo. No. 00769/76/Pc-II/94/G/F&P dated: 0702-1994 employees promoted prior to 01-08-1993 are eligible to get their pay fixed under F.R. 22-B (on regular promotion after enjoying A.A.S.) grades either on the date of promotion or from the date of accrual of next increment in the lower post. In the instant case the individual was appointed to Special Grade Scale in the cadre of S.G. Teacher after completion of 8 years service in Modified Automatic Advancement Scheme. He was promoted as B.Ed. Assistant on 05-08-92 and his pay fixed under FR 22 B on the ground that the individual was promoted prior to 01-08-93 The instructions issued in Government Circular Memo. No. 00769/76/Pc.II/94/G.F&P, dated: 07-02-1994 are applicable for those who were appointed to Special Grade / SPP-I / SAPP-I scales in the old Automatic Advancement Scheme and promoted to next higher cadre carrying higher responsibilities prior to 01-08-1993 but not to those appointed to special grade / SPP-I / SAPP-I under Modified Automatic Advancement Scheme. Hence the individual’s pay would need to be revised as detailed below. Pay to be Pay already Fixed Fixed Stage at which Pay fixed in 2750/2750/Special grade with effect from 2075-4270 2075-4270 01-07-1992 Pay fixed under FR 22 (a) (i) 2840/2840/with effect from 05-08-1992 2525-5390 2525-5390 Pay fixed under FR 22 B with 3020/- Pay to be fixed under 2930/effect from 01-01-1993 F.R. 31 (2) read with F.R. 22 (a) (i) w.e.f. 01-01-1993 01-01-1994 3110/3020/01-01-1995 3200/3110/3310/3200/01-08-1996 (Leave on loss of pay from 2008-1995 to 31-08-1995 01-091995 to 31-03-1996) 01-08-1997. 3420/3310/Pay fixation in R.S.P. 1999 Pay as on 01-07-1998 Add D.A. @ 66% Add 25% of pay Total: Next stage at which pay fixed

3420-00 2257-20 855-00 6532-20 6550/- Pay to be fixed 485010250 01-08-1998 6750/01-08-1999 6950/01-08-2000 7150/Pay fixed in Special Grade 7400/w.e.f. 22-03-2001 500010600 01-08-2001 7650/01-08-2002 7900/120

3310-00 2184-60 827-50 6332-10 6350/-

6550/6750/6950/7150/500010600 7400/7650/-

The excess payment of Rs. 25,126/- would need to be recovered from the individual and remitted to Secondary Education Funds of Zilla Parishad. (Para No. 18 of the Audit Report on the accounts of Secondary Education Funds of Zilla Parishad)

21.3.6 ZILLA PARISHAD – PRAKASAM DISTRICT. EXCESS PAYMENT IN EXECUTION OF WORK DUE TO WRONG CALCULATION – NEEDS RECOVERY – Rs. 20,503/1.

Name of the Work

2. 3.

Estimate Measurement Book No.

Gravelling the road from Kanakanampadu to Sivalayam Rs. 1.00 lakh 8301 / B / MP-01

Total value of work done Add Sales Tax @ 2% Total:

Rs. 97,632/Rs. 1,953/Rs. 99,585/-

Total:

1,953/2,441/4,394/-

Net amount to be paid Value of Rice already paid Balance to be paid Amount actually paid Excess Payment:

Rs. 95,191/Rs. 57,115/Rs, 38,076/Rs. 58,579/Rs. 20,503/-

Recoveries Sales Tax @ 2% FSD

Thus, as against the amount of Rs. 38,076/- (95,191-57,115) to be paid, an amount of Rs. 58,579/- was paid resulting in an excess payment of Rs. 58,579/- was paid resulting in an excess payment of Rs. 20,503/- (58,579-38,076) which needs recovery from the person / persons responsible and remitted to S.G.R.Y. Funds. (Para No. 170 of the Audit Report on the accounts of S.G.R.Y. funds, Zilla Parishad.)

21.3.7 ZILLA PARISHAD – MAHABOOBNAGAR DISTRICT. PAYMENT OF CONVEYANCE ALLOWANCE TO HEARING HANDICAPPED – IRREGULAR – NEEDS RECOVERY – Rs. 20,978/An amount of Rs. 20,978/- was drawn and paid to K. Gnaneswar, Sweeper, Zilla Parishad, Mahabubnagar towards conveyance allowance for hearing handicapped from 09-09-1996 to 11/2002 as shown below. Vr. No. & Date, Dated T. No. & Date 12 /10-04-2002 (Z.P. General Funds)

170102019318, dated: 20-12-2002

Period 09-09-1996 to 30-09-1996 22 days @ Rs. 175/- P.M. 10 / 96 to 03 / 96 175 x 30 Months 04 /99 to 06 / 99 @ Rs. 300/07 / 99 to 10 / 2000 - do 11 / 2000 to 09 / 2002 (23 Months) - do 121

Rate

Amount Rs. 11,078/-

128/5,250/900/4,800/11,078/6,900/-

6,900/-

170102024805, dated: 17-12-2002 Regular pay bills

10 / 2002 to 11 / 2002 2 Months - do 12 / 2002 to 07 / 2003 @ Rs. 300/- P.M. 8 Months Total:

600/2,400/20,978/-

As per G.O. Ms. No. 262 Finance & Planning (P.W.T.A.) Department, dated: 25-08-1980 the conveyance Allowance is payable only to orthopedically handicapped and blind persons but not to hearing handicapped. As such the irregular payment of Rs. 20,978/- made would need to be recovered from the individual besides discontinuing the further payment of conveyance allowance. (Para No. 12 of the Audit Report on the accounts of General Funds of Zilla Parishad)

21.3.8 ZILLA PARISHAD – PRAKASAM DISTRICT. PENSION PAYMENT MADE WITHOUT DEDUCTING COMMUTED VALUE – EXCESS PAYMENT – NEEDS RECOVERY – Rs. 17,580/The following pensioners were paid pensions without deducting the commuted value of pension thereby resulting in excess payments of pensions. The excess payments aggregating to Rs. 17,580/- need to be recovered from the pensioners concerned and remitted to Zilla Parishad funds besides regulating the amount of Pension. Name of the Date of Amount Paid Excess paid & No. Sl. Pensioner & PPO Commut (Pension + D.A.) of months No. No. ation Rs. Rs. 1. T.V.Braham, PPO. 09 / 2002 4950 + 851 = 5801 1980/- x 2 = 3960/No. 926 2. Vasudevaiah, PPO. 09 / 2002 4075 + 700 = 4775 1630 x 3 m = 4890/No. 928 3. T.Sambasiva Rao 09 / 2002 3375 + 580 1350 x 5 m = 6750/4. K.Mastan Rao, 12 / 2002 1980/PPO. No. 930 Total: 17,580/(Para No. 7 (2) of the Audit Report on the accounts of Zilla Parishad General Funds)

21.3.9 ZILLA PARISHAD – KADAPA DISTRICT. APPOINTMENT TO SPP-I WITHOUT ACQUIRING REQUISITE QUALIFICATION IRREGULAR – NEEDS RECOVERY - Rs. 16,201/On Vr. No. 7535 / 2003 a sum of Rs. 16,201/- was drawn and paid to Smt. B. Satyavathi, School Assistant, Zilla Parishad High School, Potladurti, towards pay fixation arrears from 11-08-1999 to 31-12-2002 due to appointment to SPP I Scale with effect from 11-08-1999. But as seen from the service register she has not passed H.M. Account Test, Dy. Inspector of Schools Test Part-I, II and III and Account Test for Subordinate Officers Part-I as required under G.O. Ms. No. 278 Education dated: 20-06-1983. Hence the appointment to SPP I scale is irregular and contrary to government instructions and payment of pay fixation arrears from 11-08-1999 to 3112-2002 of Rs. 16,201/- is irregular and needs recovery from the persons responsible and remitted to Secondary Education Funds. (Para No. 28 of the Audit Report on the accounts of Secondary Education Funds )

122

21.3.10 ZILLA PARISHAD – MAHABUBNAGAR DISTRICT. EXECUTION OF WORKS – EXCESS AMOUNT PAID DUE TO WRONG TOTALLING – NEEDS RECOVERY – Rs. 14,457/1. 2. 3. 4.

Name of the work F/R to Orkunta at Neelathally, M.P. Dharoor. Name of the contractor Sri. Ranganna Measurement Book No. A/4733/99 Vr. No. & Dated 102 / 31-12-2002 for Rs. 2,968/As seen from the data sheet of the above work to the earth work the rate is as follows. Earth work excavation on bund with extra lead of 0.3 Km over initial lead and lift with machinery including sectioning, watering and roll 2 times with roller. Basic rate for earth work Lead for 0.3 Km distance Watering and rolling 2 times with roller

Rs. 29-10 / Cu.m Rs. 23-30 Rs. 2-50 Total: Rs. 54-90 Add 2% Sales Tax Rs. 1-10 Rs. 56-00 As against the toal of Rs. 56.00/- it was wrongly calculated as Rs. 66.20 P. Thus the rate for earth work excavation was allowed @ Rs. 66.20 for 1 cum but the actual rate on totalling comes to Rs. 56.00 only. Due to wrong totalling Rs. 10.20/- was excess allowed 1 cu.m (Rs. 66.20 – 56.20) The total earth work excavation was done to an extent of 1450 cum and for that an amount of Rs. 14,457/was excess paid to the contractor i.e., 1450 cu.m x Rs. 10.20/- = Rs. 14,790/The excess amount of Rs. 14,790/- paid needs recovery from the contractor and should be remitted to Engineering Funds. (Para No. 13 of the Audit Report on the accounts of Executive Engineer P.R. Gadwal)

21.3.11 ZILLA PARISHAD – KURNOOL DISTRICT. COST OF CEMENT SUPPLIED BY DEPARTMENT SHORT RECOVERED – EXCESS PAYMENT – NEEDS RECOVERY – Rs. 12,075/As seen page 62 of Measurement Book No. 4804-A for the work “Providing internal CC Road at Cheruvupalli” for which payment made in Vr. No. 97/06-2002. 300 bags of cement was supplied by the Department subject to recovery of the cost of cement @ Rs. 120.75 P per bag from the contractor. But the cost of cement for 300 bags at Rs. 120-75 per bag was calculated as Rs. 24,150/- instead of Rs. 36,255/- i.e. Rs. 12,075/- short. As seen from the “Memo of payments at P. No. 64 the cost of cement recovered was Rs. 24,150/- only instead of Rs.36,225/- i.e., Rs. 12,075/- short. The same would need to be recovered from the contractor and credited to the Engineering funds. (Para No. 1 of the Audit Report on the accounts of Executive Engineer P.R.)

21.3.12 ZILLA PARISHAD – MAHABUBNAGAR DISTRICT. EXECUTION OF WORKS – CEMENT RATE EXCESS ALLOWED – IRREGULAR – NEEDS RECOVERY – Rs. 9,100/1. Name of the work

Construction of Additional Room to Z.P.H.S. at Maldakal. 123

2. Name of the contractor 3. Measurement Book No. 4. Vr. No. & Date

V. Thirupatha chary. A/2556/91-92 58 / 09.08.2002 for Rs. 21,048/-

An amount of Rs. 21,048/- was drawn vide Vr. No. 58 dated: 09-08-2002 and paid to Sri Thirupatha Chary towards construction of additional room to Zilla Parishad High School at Maldakal. As seen from the original file of the above work, it was noticed that in the data sheet the cost of cement bag was taken in excess than those of S.S.R. The reasons for adoption of higher rate were not pointed out. A total of 280 bags of cement was utilized for the said work as shown under. Measurement Book No. 44 Measurement Book No. 58 Measurement Book No. 72 Measurement Book No. 94 Total:

108 bags 39 20 113 bags 280 bags

Rate allowed for 1 bag was Rs. 150/- but as per S.S.R. the rate of cement was Rs. 117-50 per bag.Thus excess payment of Rs. 9,100/- was made for 280 bags of cement [280 X Rs. 32.50 P (Rs.150-117.50 P)] The excess payment of Rs. 9,100/- as worked out above needs recovery from the contractor and remitted to Engineering funds related. (Para No. 6 (d) of the Audit Report on the accounts of Executive Engineer P.R. Gadwal)

21.3.13 ZILLA PARISHAD – MEDAK DISTRICT. DOUBLE PAYMENT OF SURRENDER LEAVE SALARY – IRREGULAR – NEEDS RECOVERY – Rs. 9,056/In Voucher No. 5936/1/03 an amount of Rs. 9,056/- was drawn and paid to Sri Ch. Kista Reddy, Sec. Grade Teacher, Zilla Parishad High School, Kadlakal towards surrender leave salary for the financial year 2002-03. Again in voucher No. 6837/022003 an amount of Rs. 9,056/- was drawn and paid to the same individual towards surrender leave salary for the same financial year of 2002-03 which resulted in double payment of surrender leave salary. Thus the excess amount of Rs. 9,056/- paid to the individual would need to be recovered from the person or persons responsible and credited to Secondary Education Funds. (Para No. 23 of the Audit Report on Secondary Education Funds)

21.3.14 ZILLA PARISHAD – KRISHNA DISTRICT. EXECUTION OF WORKS – NON EMPLOYMENT OF TECHNICAL PERSON BY CONTRACTORS FOR SUPERVISION OF WORK – IRREGULAR – EXCESS PAYMENT – NEEDS RECOVERY – Rs. 8,800/As verified from the records of the following works taken up in the district by Zilla Parishad, as per the special conditions appended to the agreements in works entrusted to contractors, a qualified full time technical person to supervise work on behalf of the contractor was to be employed failing which amount at the rate of 2,200/- per month for works with estimates between 1 lakh and 5 lakhs is to be deducted from the payment to the contractors. But no proof of a technical person 124

having been employed for supervision of work was forthcoming in audit. In the absence of which an aggregate amount of Rs. 8,800/- needs recovery from the contractors and remitted to Zilla Parishad Funds due to violation of agreed conditions as shown below. Fund Name Amount Vr. No., Details of & Sl. Name of of M.B of excess Date & excess Audit No work Contr No. Payment Amount payment Para actor Rs. No. 1.

Construction of compound wall to ZPHS at Guduru

Smt. A. Ratna Kumari

155 / B/ 9900

2 / 08-02 171734/-

2.

Construction AVenu of incomplete gopala schoolbuildin Rao g (CBM) at H.Q. of Pedakallipalli

129 / A/ 99 00

1/04-02 114664/-

No full time technical person appointed by the contractor to supervise the work No full time technical person appointed by the contractor to supervise the work Total:

4400/-

Dy. EE PR Machili patnam 7(II)

4400/-

Dy. EE PR Movva 7(IX)

8,800/-

21.3.15 ZILLA PARISHAD – PRAKASAM DISTRICT. EXCESS PAYMENTS MADE DUE TO ADOPTION OF HIGHER RATES – IRREGULAR – NEEDS RECOVERY – Rs. 6,683/Name of the Work Construction of Pucca drain in Somavarapeta of B. Pet (M) Measurement Book 16-B / 2001-2002 Vr. No. 82 / 12-2002 Estt., 2.00 lakhs Contractor B. Ch. Gupta As verified from records of the above work, 59.54 cum CC in 1:3:6 with 40 MM HBG metal was utilised for forming drain and payment was made @ 1565.25 per cum to the Contractor. But as verified from the agreement rate for the said item was Rs. 1,453/- cu.m only. Thus the Contractor was paid an excess amount of Rs. 6,683/- due to adoption of excess rate as shown below. Amount payable for 59.94 cum of CC in 1:3:6 @ Rs. 1,453/- per Cu.m Amount paid for 59.94 cum of CC in 1:3:6 @ 1565.25 per Cu.m Excess paid:

Rs. 86,511/Rs. 93,194/Rs. 6,683/-

(Para No. 5 (5) of the Audit Report on the accounts of Executive Engineer P.R. Markapuram)

21.3.16 ZILLA PARISHAD – PRAKASAM DISTRICT. IRREGULAR SANCTION OF ADVANCE INCREMENT – EXCESS PAYMENT – NEEDS RECOVERY – Rs. 6,865/As verified from the Service Register of Smt. V. Bhagya Lakshmi, Grade-I Hindi Pandit, Zilla Parishad High School, Chandalur she was sanctioned two advance increments with effect from 12-07-1997 for possessing B.A. and B.Ed. qualifications 125

@ Rs. 50/- each in the time scale of Rs. 1975-4010 while she was working as GradeII Hindi Pandit Vide Progs. L. Dis. No. 953/A2/98, dated: 30-11-1898 of District Educational Officer, Ongole. As verified from the Service Register, she is having the following Educational Qualifications: 1. B.A with History, Public Administration and Politics as optionals. 2. Rastra Basha Praveena and B.Ed. As per G.O. Ms. No. 40, Finance dated: 02-02-93 the individual is not eligible for sanction of any advance increments for the above qualifications. Rastra Basha Praveena and B.Ed, will serve as basic qualifications required for the post held by her. Hence the two advance increments sanctioned to the above individual would need to be cancelled and the excess payment made from 12-07-1997 to 31-03-2003 with allowances thereon would need to be recovered from the individual and remitted to Parishad Education Funds. (Para No. 6 (24) of the Audit Report on the accounts of Secondary Education Funds)

21.3.17 ZILLA PARISHAD – SRIKAKULAM DISTRICT. SEIGNIORAGE CHARGES ON EARTH WORK NOT DEDUCTED – EXCESS PAYMENTS – NEEDS RECOVERY – Rs. 5,857/As verified from records of the following works, seigniorage charges were not deducted from earth work done from the payments to the contractors. As per instructions issued in G.O. Ms. No. 466 Industries and commerce Department, dated: 24-08-2000 read with Cir Memo No. T1/ 47102 /89, dated: 24-10-2001 of the Engineer-in-chief, Panchayat Raj, Hyderabad. Seigniorage cess has to be deducted for earth work @ Rs. 13/- per cum before payment is made. As no deductions to that effect were made an amount aggregating to Rs. 5,857/- was excess paid which needs recovery from those responsible and remitted to Engineering funds concerned. Sl. No

Name of the work

1.

Repairs to Kancharam Honjaram Road. Formation of road from Chittaripuram to Garannaidupeta.

2.

Name of the Contractor

M.B. No.

Vr. No. & Date

Smt. Padmavathi

10872 -A

10 / 24-06-02

Sri K. Prasad

10407 -A

31 / 02-10-02

Quanti Seigniorage ty of Charges to Earth be deducted work 160.56 160.56 x Rs. cum 13/- = 2087/290 cum

Total:

290 x Rs. 13/- = 3770/-

Rs. 5,857/-

(Para Nos. 10 & 9 (b) of the Audit Report on the accounts of Executive Engineer P.R. Palakonda)

21.4.1 MANDAL PARISHADS – EAST GODAVARI DISTRICT. AUTOMATIC ADVANCEMENT SCHEME – INCREMENT ALLOWED WITHOUT COMPLETING ONE YEAR SERVICE AFTER ALLOWING 24 YEARS INCREMENT – GOVERNMENT INSTRUCTIONS NOT FOLLOWED – CONSEQUENTIAL EXCESS PAYMENT – NEEDS RECOVERY – Rs. 2,25,077/According to G.Os. Ms. No. 290 Finance & Planning dated: 22-07-93, G.O. (P) No. 311 Finance & Planning (FW.PC.II) Department, dated: 16-11-93 as amended

126

in G.O. (P) No. 362 F & P (FW. PC) Department, dated: 28-10-94 for those government employees whose date of normal increment will be different from the date of completion of 24 years of service, the next increment shall accrue only after completion of one year service from the date of getting the benefit of one increment on completion of 24 years of service under Automatic Advancement Scheme. As verified from the Service Registers of the following teachers working in Mandal Parishad Schools of East Godavari District, they were sanctioned one additional increment on completion of 24 years of service under Automatic Advancement Scheme. Their subsequent increments were sanctioned before completion of 12 months service after sanction of additional increment on completion of 24 years. As a result, excess payments aggregating to Rs. 2,25,077/- were made to the teachers which need recovery from those concerned and remitted to Elementary Education funds of Mandal Parishads concerned.

Sl. No.

(1) 1. 2.

3. 4. 5.

6.

7. 8. 9 10 11 12 13 14

(5) 01-111997 01-091997

Date from which incre ment allowed (6) 01-081997 01-081997

24-081999 18-081999 14-111994

01-082000 01-082000 01-111995

01-012000 01-012000 01-011995

Ambaji peta

13-111996

01-111997

01-081997

5,745/-

EEF/20

Kapilesw arapuram -do-

08-121996 02-111996 02-082001 04-091996 19-111995 28-011996 05-101996 30-031997

01-121997 01-111997 01-082002 01-091997 01-111996 01-011997 01-101997 01-031998

01-031997 01-031997 01-012002 01-031997 01-031996 01-041996 01-041997 01-081997

17,349/-

EEF/25

15,481/-

EEF/26

4,804/-

EEF/27

12,108/-

EEF/31

18,362/-

EEF/32

18,337/-

EEF/15

12,993/-

EEF/ 15 (c) EEF/ 23

Name of the Teacher Sarvasri

Name of Mandal Parishad

(2) M.V.V.S.N. Murthy, SGA KA.K.V.V. Satyanara yana Murthy, SGA G.Neelaveni, LFL HM T. Dorka mani, SGA T.V.V.Satynara yana Murthy, SGA Ch. Satyanar yana Murthy, SGA G. Rudra Murthy, SGA V. Chinna Masenu, SGA B. Rama krishna, SGA K. Krishna Rao

(3) Mamidi kuduru -do-

K. Katam Raju, SGA M.Satyanaraya na LFL HM M. Chanti Babu LFL HM M. Rama chandra Murthy, SGA

-doRajana garam -do-

-do-do-doRajole Jaggam peta K. Ganga varam

Date of comple tion of 24 years Service (4) 05-111996 18-091996

127

Date of accrual of next incre ment

Excess Payment Rs. (7) 5,778/1,932/-

7,834/7,368/23,563/-

14,771/-

Fund Audit / Para No. (8) EEF / 26 EEF / 27 EEF / 28 EEF/14 (F) EEF/14 (b)

(1)

(2)

(3)

(4)

(5)

(6)

15

T.V. Rama Rao, SGA

-do-

08-121996

01-121997

01-031997

20,328/-

EEF/ 24

16

M.V. Rama Rao, SGA

-do-

05-101995

01-101996

01-081996

5,368/-

EEF/ 25

17

P. Appa Rao, SGA

Manda peta

23-041997

01-041998

01-081997

15,654/-

EEF/ 16 B

18

R.V.Satyanara yana, SGA

-do-

05-051997

01-051998

01-081997

17,302/-

EEF/16 (c)

Total:

(7)

(8)

2,25,077/-

21.4.2 MANDAL PARISHAD – SANKHAVARAM – EAST GODAVARI DISTRICT. CONVEYANCE ALLOWANCE PAID TO Sri A. NAGESWARA RAO S.G.T. FOR THE STIPENDARY PERIOD – NEEDS RECOVERY – Rs. 7,020/As verified from the Service Register of Sri A. Nageswara Rao, Secondary Grade Teacher it was noticed that an amount of Rs. 14,300/- was sanctioned by the Mandal Education Officer Mandal Parishad, Sankhavaram in Progs. Rc. No. B/73/2003 dated: 17-02-2003 and paid to the individual towards conveyance allowance. The details of conveyance allowance sanctioned were not made available to audit. The individual was appointed as temporary teacher on stipendary basis on consolidated pay with effect from 13-11-2000 and his stipendary period was completed as on 12-11-2002. He was appointed as regular Secondary Grade Teacher on 13-11-2002. But the arrears of conveyance allowance paid for the stipendary period from 13-11-2000 to 12-11-2002 amounting to Rs. 7,020/- were not admissible and would need to be recovered. (Para No. 16 (c) of the Audit Report)

21.4.3 MANDAL PARISHADS – GUNTUR & NELLORE DISTRICTS. REVISION / SANCTION OF ADDITIONAL INCREMENTS FOR ACQUIRING HIGHER QUALIFICATIONS IN P.R.C. 1999 – IRREGULAR – NEEDS RECOVERY – Rs. 3,37,779/As verified from the Service Registers of the following teachers working in Mandal Parishad Schools some of them were allowed additional increments revising the old rates already sanctioned them and some of them were sanctioned additional increments for acquiring higher qualifications from the dates noted against each. But Government did not extend the benefit of additional increments for acquiring higher qualifications in R.P.S. 1999 as per G.O. (P) No. 114 Finance & Planning (FWPCI) Department, dated: 11-08-1999. Hence, revision of rates of additional increments already sanctioned and fresh sanction of additional increments are contrary to Government orders and payments made aggregating to Rs. 2,63,650/- with allowances thereon would need to be recovered from them and credited to the respective Mandal Parishad Elementary Education Funds.

128

SATTENAPALLI MANDAL PARISHAD: Date of Additional sanction / Increment revision Drawn

Sl. No.

Name of the Teacher and Mandal Parishad

(1) 1.

(2) B. Padmavathi, MPES (ABM), Sattenapalli D. Janaki Padmaja, MPES, Vaddepalli. M. Vijaya Nirmala, Asst (OBB), MPES, (LE), Vaddepalli G. Padmaja, Asst. MPUP, Salivahana Nagar M. Ravichandra Rao, -do-

(3) 4,070/-

(4) 21-12-98

4,070/-

25-11-98

4,070/-

25-11-98

3,950/-

19-12-98

4,070/-

25-11-98

Sk. Manisha Begum, MPUP, Sattenapalli, Sugali Colony A. Adilaxmi, Asst. MPES, Sattenapalli (RS) Y.D. Vinodini, Asst. MPES (CB), Sattenapalli K. Durga Malleswarai, MPES, Railpet, Sattenapalli P.V.Koteswara Rao, Asst. MPES (YE), Sattenapalli Sk.Mastan Vali, Asst. MPES ULCM, Sattenapalli S. Siva Kumari, Asst. MPES (SRBN), Sattenapalli M.Venkaiah, MPES, Sattenapalli I. Srinivasa Rao, Asst. MPES, Nandigama K. Kumar Babu, MPeS, Garnepudi G. Padmaja, MPUP, Gudipudi V. Sivachaya, -do-

4,070/-

25-12-98

4,070/-

25-11-98

4,070/-

20-11-98

3,950/-

19-12-98

4,070/-

20-11-98

3,950/-

19-12-98

4,070/-

2. 3.

4. 5. 6.

7. 8. 9.

10. 11.

12.

13. 14. 15. 16. 17. 18. 19.

KSS Prasad, Asst. MPES, Laxmipuram Ch.J.S.Babu, MPES, -do-

Amount to be recovered Rs. (5) (6) Rs. 100/- x 5,200/52 months Rs. 100/- x 5,300/53 months Rs. 100/- x 5,300/53 months

Basic Pay Rs.

Rs. 100/- x 52 months Rs. 100/- x 53 months Rs. 150/- x 53 months

5,200/-

Rs. 100/- x 53 months Rs. 100/- x 53 months Rs. 150/- x 52 months

5,300/-

Rs. 100/- x 53 months Rs. 150/- x 52 months

5,300/-

20-11-98

Rs. 150/- x 53 months

7,950/-

4,070/-

20-11-98

7,800/-

4,070/-

15-11-98

4,070/-

11-11-98

4,070/-

15-11-98

4,070/-

15-11-98

3,950/-

19-12-98

4,070/-

20-12-98

Rs. 150/- x 52 months Rs. 100/- x 53 months Rs. 100/- x 53 months Rs. 100/- x 53 months Rs. 100/- x 53 months Rs. 100/- x 52 months Rs. 150/- x 52 months

129

5,300/7,950/-

5,300/7,800/-

7,800/-

5,300/5,300/5,300/5,300/5,200/7,800/-

(1) 20. 21. 22. 23. 24. 25. 26. 27.

(2) G. Vijaya Laxmi, MPES, Pedamakkena P.V.Yoganand, MPES(HW), Komerapudi G. Ramalaxmi, MPES, Valmikinagar Y. Raja Reddy, MPES (HE), L. Garlapadu N. Rajyamma, Asst. MPES (HE), Phanidam P. Prabhavathi, Asst. MPES (HE), Phanidam Y.P.Jyothirmai, MPES (HE), Abburu J.Jnaneswara Rao, Asst. MPES(HE), Bhrugubanda Total:

(3) 3,950/-

(4) 4-1-99

4,070/-

21-11-98

4,070/-

20-11-98

4,070/-

15-11-98

4,070/-

21-11-98

3,950/-

9-12-98

3,950/-

20-12-98

3,950/-

21-11-98

(5) Rs. 100/- x 51 months Rs. 100/- x 53 months Rs. 150/- x 53 months Rs. 100/- x 53 months Rs. 100/- x 53 months Rs. 100/- x 52 months Rs. 50/- x 52 months Rs. 100/- x 53 months

(6) 5,100/5,300/7,950/5,300/5,300/5,200/2,600/5,300/1,57,750/-

PIDUGURALLA MANDAL PARISHAD: Date of appoint ment (1) (2) (3) 1 N. Hanumantha 07-09Rao, MPES, 96 Veerapuram 2 N. Ahmed, MPES, 05-04Janapadu 97 3 D. Mohan Rao, 30-07MPES, Julakallu 97 4 B.Srinivasa Rao, 01-01MPES, Janapadu 97 5 R. Koteswara Rao, 16-12ST Colony, 96 Piduguralla 6 Sk. Munaffi, 13-12MPUPSSRB, 96 Thanda 7 N. Chitti Babu, 17-12MPUPS, 96 Guttikonda 8 Ch. Srinivasa Rao, 03-12MPUPS, Konanki 96 9 R. Ratnakumari, 25-10MPUPS (BRGC), 96 Piduguralla 10 R. Rakkunaik, 15-11MPUPS, Konanki 96

Sl. No

Name of the Teacher

Date of regular ization (4) 07-0998

(5) 09/98 to 11/03

(6) 50+50

03-0499 30-0799 01-0199 16-1298

04/99 to 11/03 08/99 to 11/03 01/99 to 11/03 01/99 to 11/03

100+100+ 100 50+50

16,800/-

50+50

5,900/-

50+50

5,900/-

13-1298

01/99 to 11/03

50+50

5,900/-

17-1298

01/99 to 11/03

50+50

5,900/-

03-1298 25-1098

01/99 to 11/03 11/98 to 11/03

50+50 +50

8,850/-

50+50 +50

9,150/-

15-1198

12/98 to 11/03

50+50

6,000/-

130

Period

Rate of Increment

Total amount Rs. (7) 6,300/-

5,200/-

(1) (2) 11 K. Ranga Rao, MPUPS, Konanki 12 D. Sai Babu, MPES(LE), Janapadu 13 B.V. Sai Kumar, MPES, Thallacheruvu 14 B. Pulla Reddy, MPES, Thallacheruvu

(3) 15-1196 21-1196

(4) 15-1198 21-1198

(5) 12/98 to 11/03 12/98 to 11/03

(6) 50+50 +50

(7) 9,000/-

50+50

6,000/-

15-1196

15-1198

12/98 to 11/03

50+50

6,000/-

15-1196

15-1198

12/98 to11/03

50+50 +50

9,000/-

Total: 1,05,900/PODALAKUR MANDAL PARISHAD: Sl. No.

Name of the Teacher

Grade

(1) 1. 2. 3. 4. 5. 6. 7. 8. 9. 10. 11. 12. 13. 14. 15. 16. 17. 18. 19. 20. 21. 22. 23. 24. 25. 26. 27. 28. 29.

(2) D. Vasanthalaxmi M. Ramanamma Ch. Subramanyam J. Raghuramaiah A. Venkataiah TV Ravikumar J.J. Narasaraju B. Banu D. Ravindrakumar M. Jayanth Babu K. Kavitha M. Moulali R. Sridhar M. Anjaneyulu S. Khadar Basha R. Ankoji Rao T. Raghavendra Rao SK Airez Basha SK Suban Saheb K. Chinnayya N. Ramayaiah G. Venkateswarulu P.V. Laxmi K. Venkateswarulu P. Prasanth Kumar M. Mastanayaih M. Seenaih C. Padmaja V.L.B. Vani

(3) SGT SGT SGT SGT SGT SGT SGT SGT SGT SGT SGT SGT SGT SGT SGT SGT SGT SGT SGT SGT SGT SGT SGT SGT SGT SGT SGT SGT SGT

Additional Increments sanctioned Rs. (4) 50+50 50+50 50+50 50+50 50+50 50+50 50+50 50+50 50+50 50+50+50 50+50 50+50 50+50+50 50+50 50+50 50+50 50+50 50+50 50+50 50+50 50 50+50 50+50 50+50 50+50 50+50 50+50 50+50+50 50+50 131

Period (5) 1/99 to 3/2003 2/02 to 3/03 2/02 to 3/03 2/02 to 3/03 1/99 to 3/03 2/02 to 3/03 2/02 to 3/03 12/98 to 3/03 2/02 to 3/03 12/98 to 3/03 2/02 to 3/03 11/98 to 3/03 11/98 to 3/03 2/02 to 3/03 2/02 to 3/03 2/02 to 3/03 11/98 to 3/03 2/02 to 3/03 2/02 to 3/03 2/02 to 3/03 7/99 to 3/03 2/02 to 3/03 2/02 to 3/03 2/02 to 3/03 2/02 to 3/03 8/99 to 3/03 2/02 to 3/03 2/02 to 3/03 11/98 to 3/03

Amount paid Rs. (6) 5,100/1,200/1,200/1,200/5,100/1,200/1,200/5,200/1,200/7,800/1,200/7,800/1,800/1,200/1,200/1,200/1,200/1,200/1,200/1,200/2,179/1,200/1,200/1,200/1,200/2,150/1,200/1,800/5,200/-

(1) 30. 31. 32. 33. 34. 35.

(2) M.P. Sowjanya P. Mohan SK. Mahamod P. Sailaja M. Venugopal G. Ramulu

Total excess payment

(3) SGT SGT SGT SGT SGT SGT

(4) 50+50 50+50 50+50 50+50 50+50 50+50

(5) 2/02 to 3/03 2/02 to 3/03 2/02 to 3/03 2/02 to 3/03 2/02 to 3/03 2/02 to 3/03 Total:

(6) 1,200/1,200/1,200/1,200/1,200/-/1,200/74,129/-

Sattenapalli M.P. Rs. 1,57,750/Piduguralla M.P. Rs. 1,05,900/Podalukur M.P. Rs. 74,129/Total: Rs. 3,37,779/- Plus allowances

(Para Nos. 13 of the Audit Reports on the accounts of Elementary Education Funds)

21.4.4 EXCESS PAYMENTS – MANDAL PARISHADS. EXCESS EXPENDITURE INCURRED ON HIRING OF VEHICLE OVER AND ABOVE THE ADMISSABILITY – IRREGULAR – NEEDS RECOVERY – Rs. 1,97,428/-

-do-

3

-do-

4

-do-

5

-do-

6

-do-

(4) 3/02 to 1/03

(5) 39,000/-

(6) 15,125/-

(7) 23,875/-

(8) 5

3/02 to 12/02 3/02 to 2/03 3/02 to 2/03 3/02 to 2/03 3/02 to 2/03

27,350/-

13,750/-

13,600/-

6

31,700/-

16,500/-

15,200/-

8 (d)

41,951/-

16,500/-

25,451/-

8 (c)

40,050/-

16,500/-

23,550/-

11

21,717/-

16,500/-

5,217/-

9

Audit Para No.

(3) MPDO, MP, Peddakothapally MPDO, MP, Ghanapur MPDO, MP, Gopalpet MPDO, MP, Kothakota MPDO, MP, Amrabad MPDO, MP, Vangoor

132

Expenditure incurred Rs.

Expenditure admissible Rs.

2

Expenditure incurred Rs.

(2) Mahaboob nagar

Period of Vehicle hire

(1) 1

Name of Executive authority

Name of the District

Sl. No

During verification of the records of the following Mandal Parishads in the districts mentioned against them, it was found that hire charges of vehicles were drawn in excess of admissibility. As per instructions issued in G.O. Rt. No. 341 Finance and Planning Department, dated 04-03-1996, Mandal Parishads were allowed to hire vehicles @ Rs. 275/- per day including propulsion charges for 5 days in a month. Thus the expenditure on hiring of vehicle should not exceed Rs. 1,375/- (275/x 5) per month. Contrary to the said instructions of Government, amounts in excess of admissibility were drawn towards vehicle hire charges. Hence the amounts drawn by the Mandal Parishad Development Officers of the following Mandal Parishads in excess of the ceiling fixed aggregating to Rs. 1,97,428/- would need to be recovered and remitted to Mandal Parishad funds.

(1) 7

(2) -do-

8

-do-

9

Prakasam

10

-do-

11

Guntur

12

Adilabad

13

Medak

(3) MPDO, MP, Bhoothpur MPDO, MP, Narva MPDO, MP, Donakonada MPDO, MP, Darsi MPDO, MP, Karlapalem MPDO, MP, Dandepalli MPDO, MP, Medak

(4) 4/02 to 3/03

(5) 44,596/-

(6) 11,000/-

(7) 33,596/-

(8) 6 (b)

35,750/-

16,500/-

19,250/-

6

15,750/-

8,250/-

7,500/-

9

21780/-

11,275/-

10,505/-

9 (1)

30,500/-

16,500/-

14,000/-

19

18,585/-

15,550/-

3,035/-

7

6,992/-

4,343/-

2,649/-

14

3,75,721/

1,78,293/-

1,97,428/-

3/02 to 8/02 3/02 to 2/03 3/02 to 2/03 3/02 to 2/03 1.6.02 to 10.6.02 Total:

21.4.5 MANDAL PARISHADS – EAST GODAVARI DISTRICT. DEFECTIVE ROUNDING OFF D.A. IN RSP’93 – PAY FIXED AT HIGHER STAGE ABOVE ELIGIBILITY – IRREGULAR – NEEDS RECOVERY – Rs. 1,69,271/As verified from Service Registers of the following teachers working in Mandal Parishad schools of East Godavari District, their pay was fixed in RSP’93 with effect from 01-07-1992 @ 2450+35+35+35 in the TSP of Rs. 1975-4020. The individual’s pay as on 01-07-1992 in RSP’86 was 1185+35+35+35 and their pay was fixed in RSP’92 as follows. Basic Pay DA on Basic Pay @ 83% 10% of fitment on Basic

1185.00 983.55 118.50 2287.05

Total: Rounded to Rs. 2,375/- and pay fixed at next stage of Rs. 2,450/-

But as per Memo Rc. No. 00641/2/P3/96 of the Director of Local Fund Audit, A.P., Hyderabad, dated: 04-02-1997 the D.A. @ 83% and fitment at 10% on Basic Pay should be added in their absolute form before being rounded off. The sum total should only be rounded off to the nearest rupee if it contains a fraction of one. Thus their pay in RSP’93 should be rounded off to Rs. 2,374/- and allowed the next stage of Rs. 2,375/- in the TSP 1975-4020. Thus as a result of defective pay fixation of pay in RSP’93 at a higher stage was allowed in excess resulting in excess payment aggregating to Rs. 1,69,271/- which needs recovery from the individuals concerned and remitted to Elementary Education Funds of Mandal Parishads concerned. Sl. No. (1) 1. 2.

3.

Name of Mandal Parishad (2) Korukonda Allavaram

Uppulaguptam

Name of the Individual (3) Sri B. Bhanu Murthy, SGT Sri A.S. Surya Prakasa Rao, SGT Sri K. Saibaba Sri G.S. Prasad 133

Amount Rs.

Fund / Audit Para No.

(4) 21,461/22,448/-

(5) EEF / 15 EEF / 28

22,864/22,715/-

EEF / 29 EEF / 17

(1) 4. 5. 6.

(2) Alamuru Gokavaram Rajanagaram

7.

Mamidikuduru

(3) Sri Ch. Rama Krishna Sri Ch.S.S.V.Prasad Smt Ch. Bhagyavathi Saritha Sri B. Ranga Rao Total:

(4) 19,794/22,569/20,029/19,391/1,69,271/-

(5) EEF / 21 EEF / 17 EEF / 14 (b) EEF / 30

21.4.6 EXCESS PAYMENTS – MANDAL PARISHADS. SANCTION OF INCENTIVE INCREMENTS FOR FAMILY PLANNING OPERATION AND ACQUISITION OF HIGHR QUALIFICATIONS IN RSP’99 – IRREGULAR – NEEDS RECOVERY – Rs. 1,50,958/Some employees working in the following Mandal Parishads of the districts mentioned were sanctioned increments either for undergoing family planning operation or acquisition of higher qualifications. But there is no provision for sanction of incentive increments in RSP’99 as per G.O. (P). No. 114 Finance & Planning (FW.PCI) Department, dated: 11-08-1999 read with Government Memo No. 35784/981/A2/PC.I/2001 Finance & Planning Department, dated: 07-11-2001. Hence incentive increments sanctioned in violation of government instructions aggregating to Rs. 1,50,958/- need recovery from the concerned besides stopping further payments to the individuals. Sl. No. 1. 2. 3. 4. 5. 6. 7. 8. 9. 10.

Name of the District Nizamabad -do-do-do-do-doOngole Khammam Guntur Guntur

Name of Mandal Parishad Bichkunda Siri Konda Vailpur Varni Doomkonda Makloor Tangutar Khammam (R) Chilakaluripeta Piduguralla Total:

Amount Rs. 20,900/12,600/15,800/57,180/6,000/10,380/1,208/4,320/14,170/8,400/1,50,958/-

Fund & Audit Para No. EEF / 11 (2) EEF / 3 EEF / 10 EEF / 9 (ii) EEF / 9 (i) EEF / 15 EEF / 3 EEF / 7 (ii) EEF / 25 EEF / 15

21.4.7 MANDAL PARISHAD – RAJAVOMMANGI – EAST GODAVARI DISTRICT. INCREMENT SANCTIONED WITHOUT COMPLETION OF ONE YEAR OF SERVICE – IRREGULAR – EXCESS PAYMENT – NEEDS RECOVERY – Rs. 51,550/As verified from the Service Register of Smt. M. Kusuma Kumari, A.N.M., it was noticed that her pay as on 01-05-1982 was Rs. 445/- in the time scale of Rs. 42510-455-15-650. Under the orders contained in G.O. Ms. No. 97 M & H Department, dated: 08-02-1980 and G.O. Ms. No. 298 M & H Department, dated: 22-04-1986 and Progs. L.Dis.No.288/E2/88, dated: 20-01-1988 DM&HO, East Godavari District, Kakinada, her pay was fixed @ Rs. 500/- in the scale applicable to the post of Multipurpose Health Women under FR 22 (a) (i) with effect from 01-04-1983 in the time scale of Rs. 500-15-620-20-800 and sanctioned further increments as follows:-

134

Date

Pay / Time scale

01-05-1983 01-05-1984 01-05-1985 01-05-1986 Pay fixed w.e.f., 01-07-1986 01-05-1987 01-05-1988 01-05-1989 01-05-1990 Appointed to SGP Scale 21-05-1990 01-05-1991 01-05-1992 01-05-1993 Pay fixation in RSP’93 01-07-1992 01-05-1993 01-05-1994 01-05-1995 01-05-1996 01-05-1997 01-05-1998 Pay fixation in RSP,99 01-07-1998 01-05-1999 01-05-2000 01-05-2001

515/530/545/560/1160/950-30-1180-35-1690 1190/1220/1250/1285/1360/1010-35-1360-40-1800 1400/1440/1430/2840/1975-4010 2930/3020/3110/3200/3310/3420/6550/3550—7650 6750/6950/7150/-

As the individual’s pay was fixed in the minimum of the new scale under F.R. 22 (a) (i), the periodical increment is to be sanctioned after one year from the date of fixation of the pay as there is no possibility for re-fixation of pay under F.R. 31 (2) read with 22 (a) (i) in this case. But the periodical increment was sanctioned on the normal date of increment which is irregular. Therefore, the pay of the individual is to be regulated as detailed below. Date Pay as on 01-05-1982 Pay fixed under FR 22 (a) (i) in new scale 01-04-1983 01-04-1984 01-04-1985 01-04-1986 Pay fixed in RSP’86 01-07-1986 01-04-1987 01-04-1988 01-04-1989 01-04-1990 Pay fixed in SGP scale 21-05-1990 01-04-1991 01-04-1992 Pay fixed in RSP’93 01-07-1992

Pay / Time scale 445/425-10-455-15-650 500/500-15-620-20-800 515/530/545/1130/950-30-1280-35-1690 1160/1190/1220/1250/1285/1010-35-1360-40-1800 1320/1360/2675/1975-50-2075-60-2375-75-2750-903200-110-3550-130-4010 135

01-04-1993 01-04-1994 01-04-1995 01-04-1996 01-04-1997 01-04-1998 Pay fixed in RSP’99 01-07-1998 01-04-1999 01-04-2000 01-04-2001

2750/2840/2930/3020/3110/3200/6150/3750-7650 6350/6550/6750/-

The excess amount of Rs. 51,550/- paid to the individual would need to be recovered from the person or persons responsible and remitted to Mandal Parishad Funds. (Para No. 13 of the Audit Report on accounts General funds of Mandal Parishad)

21.4.8 MANDAL PARISHAD DISTRICT.



KIRLAMPUDI



EAST

GODAVARI

IRREGULAR PAY FIXATION IN R.S.P 1986 – EXCESS PAYMENT – NEEDS RECOVERY – Rs. 49,113/As verified from the Service Register of Sri Adapa Veera Venkata Satyanarayana, S.G.T., he joined duty as S.G.T. on 26-10-1986 in the time scale of 530-850. His pay was fixed at 1,220/- with effect from 01-07-1986 in R.S.P. 1986 instead of Rs. 1,185/-in the time scale of 1010-35-1360-40-1800 which is irregular. Hence action would need to be taken to revise the pay of the individual in R.S.P. 1986,1993 and 1999 and excess payment of Rs. 49,113/- due to wrong pay fixation may be recovered from the individual and remitted to Elementary Education Funds of Mandal Parishad. Pay as on 01-07-1986: 560 + 15 (PP) + 15 (PP) B.A. B.Ed. Pay fixed 10 / 86 10 / 87 10 / 88 10 / 89 10 / 90 10 / 91 10 / 92 01.07.92 R.P.S. 1993 8 years 01.07.92 10 / 92 10 / 93 10 / 94 10 / 95 10 / 96 10 / 97 10 / 98

Rs. 1,220/1255 1290 + 35 (PP) 1325 1360 1400 1440 1480 2840 (1975-4010) 2930 (2095-4270) 3020 3110 3200 3310 3420 3530 3640

Pay to be fixed 10 / 86 10 / 87 10 / 88 10 / 89 10 / 90 10 / 91 10 / 92 01.07.92 R.P.S. 1993 8 years 10/92 10/93 10/94 10 / 95 10 / 96 10 / 97 10 / 98

136

Rs. 1,185/1220 1255 1290 1325 1360 1400 1440 2750 (19754010) 2840 (19754270) 2930 3020 3110 3200 3310 3420 3530

01.10.98 R.P.S. 99 10 / 99 10 / 99 16 years 10 / 2000 10 / 2001 10 / 2002

7150 (3950-8150) 7400 7650 7900 8150 8400

01.10.98 R.P.S. 99 10 / 99 10 / 99 16 years 10 / 2000 10 / 2001 10 / 2002

6750 (39508150) 6950 7150 7400 7650 7900

Excess payment due to wrong pay fixation worked out as hereunder.

Period (1) 7/86 to 9/86 10/86 to 12/86 1/87 to 6/87 7/87 to 9/87 10/87 to 12/87 1/88 to 6/88 7/88 to 9/88 10/88 to 12/88 1/89 to 6/89 7/89 to 9/89 10/89 to 12/89 1/90 to 6/90 7/90 to 9/90 10/90 to 12/90 1/91 to 6/91 7/97 to 9/91 10/91 to 12/91 1/92 to 6/92 7/92 to 9/92 10/92 to 12/92 1/93 to 3/93 4/93 to 6/93 7/9 to 9/93 10/93 to 12/93 1/94 to 6/94 7/94 to 9/94 10/94 to 12/94 1/95 to 6/95 7/95 to 9/95 10/95 to 12/95 1/96 to 6/96 7/96 to 9/96 10/96 to 12/96 1/97 to 6/97

% of D.A. (2) 4% 4% 8% 13% 13% 18% 23% 23% 29% 34% 34% 38% 43% 43% 51% 60% 60% 71% 83% 83% 92% 4.49% 7.70% 11.56% 11.56% 17.05% 17.05% 23.10% 29.10% 29.10% 35.75% 41.80% 41.80% 47.85%

Pay Pay to already be drawn drawn Rs. Rs. (3) (4) 1220/- 1185/1255/- 1220/1255/- 1220/1255/- 1200/1290/- 1255/1290/- 1255/1290/- 1255/1325/- 1290/1325/- 1290/1325/- 1290/1360/- 1325/1360/- 1325/1360/- 1325/1400/- 1360/1400/- 1360/1400/- 1360/1440/- 1400/1440/- 1400/1440/- 1400/1480/- 1440/1480/- 1440/3020/- 2930/3020/- 2930/3110/- 3020/3110/- 3020/3110/- 3020/3200/- 3110/3200/- 3110/3200/- 3110/3310/- 3200/3310/- 3200/3310/- 3200/3420/- 3310/3420/- 3310/137

Difference Pay + D.A. + Total x No. of Months = Total H.R.A. Rs. (5) (6) 35 + 1 + 1 37 x 3 = 111/35 + 1 + 1 37 x 3 = 111/35 + 2 + 1 38 x 6 = 228/35 + 5 + 1 41 x 3 = 123/35 + 5 + 1 41 x 3 = 123/35 + 6 + 1 42 x 6 = 252/35 + 8 + 1 44 x 3 = 132/35 + 8 + 1 44 x 3 = 132/35 + 10 + 1 46 x 6 = 276/35 + 12 + 1 48 x 3 = 144/35 + 12 + 1 48 x 3 = 144/35 + 13 + 1 49 x 6 = 294/35 + 15 + 1 51 x 3 = 153/40 + 17 + 2 59 x 3 = 177/40 + 24 + 2 62 x 6 = 372/40 + 24 + 2 66 x 3 = 198/40 + 28 + 2 66 x 3 = 198/40 + 28 + 2 70 x 6 = 420/40 + 33 + 2 75 x 3 = 225/40 + 33 + 2 75 x 3 = 225/40 + 37 + 2 79 x 3 = 237/90 + 4 + 9 101 x 3 = 303/90 + 7 + 9 104 x 3 = 312/90 + 7 + 9 104 x 3 = 312/90 + 10 + 9 109 x 6 = 654/90 + 15 + 9 114 x 3 = 342/90 + 15 + 9 114 x 3 = 342/90 + 21 + 9 120 x 6 = 720/90 + 26 + 9 125 x 3 = 375/110 + 32 + 11 153 x 3 = 459/110 + 39 + 11 160 x 6 = 960/110 + 46 + 11 167 x 3 = 501/110 + 46 + 11 167 x 3 = 501/110 + 53 + 11 174 x 6 = 1044/

(1) 7/97 to 9/97 10/97 to 12/97 1/98 to 6/98 7/98 to 9/98 10/98 to 12/98 1/99 to 3/99 4/99 to 6/99 7/99 to 9/99 10/99 to 12/99 1/2000 to 6/2000

(2) 54.45% 54.45% 58.85% 66% 66% 79.75% 8.18% 12.27% 12.27% 13.088 % 7/2000 to 9/2000 15.54% 10/2000to12/2000 15.54% 1/2001 to 6/2001 17.178 % 7/2001 to 9/2001 18.814 % 10/2001 to 18.814 12/2001 % 1/2002 to 6/2002 22.086 % 7/2002 to 9/2002 24.54% 10/2002 to 24.54% 12/2002 1/2003 to 9/2003 26.994 %

(3) 3420/3530/3530/3530/3640/3640/7150/7150/7650/7650/-

(4) 3310/3420/3420/3420/3530/3530/6750/6750/7150/7150/-

(5) (6) 110 + 60 + 11 181 x 3 = 543/110 + 60 + 11 181 x 3 = 543/110 + 65 + 11 186 x 6 = 1116/ 110 + 73 + 11 194 x 3 = 582/110 + 73 + 11 194 x 3 = 582/110 + 88 + 11 209 x 3 = 627/400 + 33 + 40 473 x 3 = 1419/ 400 + 49 + 40 489 x 3 = 1467/ 500 + 61 + 50 611 x 3 = 1833/500 + 65 + 50 615 x 6 = 3690/-

7650/7900/7900/-

715/- 500 + 78 + 50 628 x 3 = 1884/7400/- 500 + 78 + 50 628 x 3 = 1884/7400/- 500 + 86 + 50 636 x 6 = 3816/-

7900/-

7400/- 500 + 94 + 50 644 x 3 = 1932/-

8150/-

7650/- 500 + 94 + 50 644 x 3 = 1932/-

8150/-

7650/-

500+110+50

660 x 6 = 3960/-

8150/8400/-

7650/7900/-

500+123+ 50 500+123+50

673 x 3 = 2019/673 x 3 = 2019/-

8400/-

7900/-

500+135+50

685 x 9 = 6165/-

Total:

Rs. 49,113/-

(Para No. 20 of the Audit Report on the accounts of Elementary Education Funds)

21.4.9 MANDAL PARISHAD – JHARASANGAM – MEDAK DISTRICT. ERRONEOUS PAY FIXATION IN S.P.P.-II SCALE – EXCESS PAYMENT – NEEDS RECOVERY – Rs. 45,459/Government issued instructions in G.O. Ms. No. 1064 dated: 12-10-1993 read with G.O. Ms. No. 79, dated: 03-07-2001 allowing next stage where the incumbents sustained loss while being awarded 22 years scale of Rs. 1550-3050 instead of 22 years scale already allowed i.e., Rs.1330-2630 so as to avoid pecuniary loss. Accordingly, Sri K. Jagannatham, HMPS, Medapalli was awarded the scale of 1550-3050 after completion of 45 years age and allowed pay fixation with reference to the G.O. Ms. No. 79, dated: 03-07-2001. But while fixing the pay in the scale of 1330-2630 after completion of 22 years of service the individual’s pay was fixed at Rs. 1,630/- instead of Rs. 1,570/-. Thus a stage was allowed in excess of admissibility. Consequently one increment was excess allowed in the P.R.C., 1993 & P.R.C., 1999. Thus the excess payment made to the individual till the close of audit amounted to Rs. 45,459/- which needs to be recovered from the individual and credited to Elementary Education funds. (Para No. 30 of the Audit Report on the accounts of Elementary Education Funds)

138

21.4.10 MANDAL PARISHAD – JAGADEVPUR – MEDAK DISTRICT. APPOINTMENT TO SPECIAL GRADE SCALE IN THE CATEGORY OF SENIOR ASSISTANT AFTER ENJOYING SPP-II SCALE AS JUNIOR ASSISTANT AND OTHER IRREGULARITIES – EXCESS PAYMENT – NEEDS RECOVERY – Rs. 39,730/As verified from the Service Register to Sri N. Narasimlu, Superintendent, the individual was allowed SPP-II scale in Junior Assistant cadre on completion of 22 years of service. On promotion as Senior Assistant pay fixation under FR 22 B was allowed instead of 22 (a) (i) which is contrary to the instructions of Government and lead to excess payment to the individual. Further the individual was allowed Special Grade Scale in the cadre of Senior Assistant on completion of 8 years of service in the cadre of Senior Assistant contrary to Government instructions issued in Memo. No. 7275/41/A1/ Admn.II/97, dated: 24-06-1998 of Finance & Planning (Admn.II) Department.

ANNEXURE Period 03/1991 to 02/1992 03/1992 to 02/1993 03/1993 to 02/1994 03/1994 to 02/1995 03/1995 to 02/1996 03/1996 to 02/1997 03/1997 to 2/1998 03/1998 to 05/1998 06/1998 to 02/1999 03/1999 04/1999 to 02/2000 03/2000 to 02/2001 03/2001 to 02/2003 03/2002 to 02/2003

Pay drawn Rs. 1810 + 15 1870 + 15 1870 + 15 3750 + 15 3880 + 15 4010 + 15 4140 + 15 4270 + 15 4400 + 15 4560 + 15 4720 + 15 9300 + 15 9300 + 15 9300 + 15 9300 + 15

Pay admissible Rs. 1750 + 15 1810 + 15 1870 + 15 3640 + 15 3750 + 15 3880 + 15 4010 + 15 4140 + 15 4270 + 15 4270 + 15 4400 + 15 8700 + 15 8700 + 15 8700 + 15 8700 + 15

Difference Rs. 60 60 60 110 110 130 130 130 130 290 320 600 600 600 600 Total:

Total excess Pay Rs. 720/720/1,320/1,320/1,560/1,560/1,560/1,560/2,690/320/6,600/6,600/6,600/6,600/39,730/-

The excess payment of Rs. 39,730/- towards pay made to the individual with allowances there on would need to be recovered from him and remitted to Elementary Education Funds. (Para No. 13 of the Audit Report on the accounts of Elementary Education Funds)

21.4.11 MANDAL PARISHAD – IPUR – GUNTUR DISTRICT. PAYMENT OF HEAD MASTER ALLOWANCE TO L.F.L. H.M.S – NOT ADMISSIBLE – NEEDS RECOVERY – Rs. 27,225/An amount of Rs. 27,225/- was drawn and paid to the following L.F.L. H.Ms towards Head Master allowance noted against each. There is no provision for payment of Head Master allowance to LFL H.Ms. Hence, the amount of Rs. 27,225/paid towards Head Master allowance would need to be recovered besides immediate stoppage of further payments. 139

Sl. No. 1 2 3 4 5 6 7 8 9 10 11 12 13

Name of the Teacher & Allowance amount paid Period School Rs. K. Bramha Naidu, MPES, 09/1998 to 08 45/- x 59 months 2,655/Srinagar / 2003 Ch. Rambabu, MPES, 09 / 1998 to 45/- x 59 months 2,655/Vanikonta 08 / 2003 P.N.B.Achari, MPES, Ipur 09 / 1998 to 45/- x 53 months 2,385/02 / 2003 A. Badonadri, MPES, 09 / 1998 to 45/- x 59 months 2,655/Ponugantivaripalem 08 / 2003 P. Lakshmi Narayana, 12 / 2002 to 45/- x 50 months 2,250/MPES, Kocheerla 08 / 2003 Y. Devasahayannu, MPES, 12 / 2002 to 45/- x 9 months 405/Kocherla 08 / 2003 B.B. Sameer Rao, MPES, 01 / 2002 to 45/- x 20 months 900/Upparapalem 08 / 2003 Ch. Ratna Raju, H.R. 01 / 2002 to 45/- x 20 months 900/Kondrametla 08 / 2003 T. Kotilingam, MPES, 09 / 1998 to 45/- x 57 months 2,565/Satyanarayapalem 06 / 2003 M. Mariyamma, MPES, 09 / 1998 to 45/- x 46 months 2,070/Bodasamblivaripalem 07 / 2002 Sk. Balysaida, MPES, 09 / 1998 to 45/- x 59 months 2,655/Badrapalem 08 / 2003 B.B. Kotaiah, MPES, 09 / 1998 to 45/- x 57 months 2,565/Immemella 06 / 2003 V.V. Jagannath Sarma, 09 / 1998 to 45/- x 57 months 2,565/MPES, Dhushmanpeta 06 / 2002 Total: 27,225/-

(Para No. 8 of the Audit Report on the accounts of Elementary Education Funds)

21.4.12 MANDAL PARISHAD – MORTHED – NIZAMABAD DISTRICT. IRREGULAR SANCTION OF SURRENDER LEAVE TO THE TEACHING STAFF – EXCESS PAYMENT MADE – NEEDS RECOVERY – Rs. 22,483/The following teaching staff working in the Mandal Parishad schools were sanctioned surrender of Earned Leave for 30 days during the financial year 2002-03. As verified from records they had availed the surrender of Earned Leave during the financial year 2001-02 also and therefore were eligible to surrender Earned Leave for 15 days only during the financial year 2002-03 as per the instructions issued in G.O. Ms. No. 306 Finance & Planning (FR.I) Dated: 08-11-1974. Thus the amount paid to the individuals in excess of 15 days of Earned Leave surrendered is irregular and contrary to government instructions. Hence the excess payments aggregating to Rs. 22,483/- needs recovery from those concerned and remitted to Elementary Education Funds of Mandal Parishads. Sl. No. (1) 1.

Name of the Teacher (2) Sri P. Narayana

Leave Salary paid Rs. (3) 13,369/140

Admissible amount for 15 Days Rs. (4) 6,685/-

Excess Payment Rs. (5) 6,684/-

(1) 2. 3. 4.

(2) Sri B. Hanmandlu, HM Sri P. Vittal, HM Sri S. Vinod Kumar, SA Total:

(3) 12,965/5,314/13,329/44,968/-

(4) 6,478/2,657/6,665/22,485/-

(5) 6,478/2,657/6,664/22,483/-

(Para No. 12 of the Audit Report on the accounts of Elementary Education Funds)

21.4.13 MANDAL PARISHAD – KOTHAGUDEM – KHAMMAM DISTRICT. RE-FIXATION OF PAY IN R.P.S. ‘93 – IRREGULAR – EXCESS PAYMENT – NEEDS RECOVERY – Rs. 15,338/An amount of Rs. 15,338/- was drawn and paid to Smt S. Usha Devi SGT in Vr. No. 107 / 26-04-2002 towards re-fixation arrears in R.P.S. 1993. The individual had opted for R.P.S. ‘93 from 01-07-1992 and her pay was fixed at Rs. 2095 + 35 in the time scale of Rs. 1975-4010 as on that date. Again the individual was permitted to change her option to the next date of increment and her pay was fixed at Rs. 2135/- + 70/- + 50/- in the same time scale. As per the rule 14 (1) (i) in G.O. Ms. No. 362 Finance & Planning Department, dated: 20-05-1993, option once exercised shall be final. Hence the revision of the pay fixation allowed is irregular. Thus the re-fixation arrears of Rs. 15,338/- paid need recovery from the person or persons responsible and credited to the Elementary Education Funds besides regulating the pay of the individual. (Para No. 7 (1) of the Audit Report on the accounts of Elementary Education Funds)

21.4.14 MANDAL PARISHAD – ARMOOR – NIZAMABAD DISTRICT. ERRONEOUS CALCULATIONS IN WORK BILLS – EXCESS PAYMENTS – NEED RECOVERY – Rs.13,770/On verification of the work bills and connected Measurement Books, it was noticed that excess payments were made in the following works as deductions from works bills were not properly effected. Thus excess payments made aggregating to Rs. 13,770/- need recovery from the contractors and remitted to Mandal Parishads Funds concerned.

Sl. No

(1) 1.

2.

3.

Name of work

(2) C.C.Road from Beach gally-to Chota Bazar Laying C.C.Road from B.C. Hostel to Saraswathinagar Temple,Armoor Mini Water tanks 10 No.s @Rangachary Nagar,Armoor

Name of the Contractor (3) Md. Mazuruddin -do-

Md. Riyazuddin

Vr. No. & Date (4) 277/ 2808-02 141/ 2808-02

274/ 1712-02

M. Book No.

Total value of work done Rs.

Amt. to be paid Rs.

Amt. actu ally paid Rs.

Excess payme nt Rs.

(5) 1579/ A/01

(6) 101969

(7) 19964

(8) 26799

(9) 6785

1633/ B/01

96990

29910

29097

873

1587/ A/01

183035

52348

51348

1063

141

(1) 4.

5.

6.

7.

8.

(2) 6No.s MPWS pipeline Dayanand Nagar, Armoor MPWS Dhobigally Minipws tarves Aloor Road Pipegally Spl.Repairs to school building at floor Construction of culverts at Dhobigally

(3) -do-

(4) 273/ 17.12. 02

(5) 1587/ A/01

(6) 199338

(7) 55177

(8) 56245

(9) 1,068

Md. Riyazuddin

272/ 17.12. 02 271/ 07.12. 02 222/ 22.10. 02 145/ 28.08. 02

1583/ A/01

70996

18610

19230

620

1583/ A/01

142834

37442

38691

1,249

1626/ B/01

47150

44020

45434

1,414

1637/ B/01

79499

14352

15054

698

Total

13770/-

-do-

-do-

D.Mohan

(Para No.14 of the Audit Report on the accounts of General Funds of Mandal Parishad)

21.4.15 MANDAL PARISHAD – TADIKONDA – GUNTUR DISTRICT. EXCESS PAYMENT MADE DUE TO WRONG CALCULATION IN EXECUTION OF WORK – NEEDS RECOVERY – Rs. 8,645/A sum of Rs. 58,379/- was paid on Vr. No. 286/3-03 towards execution of the work “Construction of side drains from B. Malleswara Rao house to P. Tirupathiah house in Nidumukkala village”. As verified from the connected Measurement Book No. 1138A/2002-03, Estimate and file, the rate for Earth work excavation per 10 cum was Rs. 274.60. But the said rate was adopted for 1 cum instead of 10 cum, thereby resulting in excess payment of Rs. 8,645/- as detailed hereunder. Actually paid

To be paid Qty x Rate= Qty x Rate= Total Total Earth work excavation and 34.98 X 274.60 / 34.98 X 274.60 / depositing on bank with an 1cum = 9605.50 10cum = 960.55 initial lead and lift in B.C. soils 5520B including cost and conveyance of all materials and labour charges etc., Item of work

Excess paid Rs. 8,645/-

The excess payment of Rs. 8,645/- thus made would need to be recovered from the person/persons and credited to Mandal Parishad General Funds. (Para No. 13 of the Audit Report on the accounts of General Funds)

21.4.16 MANDAL PARISHAD – YELLAREDDY – NIZAMABAD DISTRICT. PAYMENT OF SURRENDER LEAVE SALARY WITHOUT LEAVE AT CREDIT – IRREGULAR – NEEDS RECOVERY – Rs. 7,031/An amount of Rs. 7,031/- was paid to Sri K. Nagabhushanam, H.M P.S. Shivapur towards 15 days Surrender Leave Salary with effect from 01-11-2002 during the financial year 2002-03. As verified from the Service Register, the individual has no leave at his credit as on the date of surrender. But Surrender Leave was sanctioned and leave salary was paid which is highly irregular. 142

Payment of Rs. 7,031/- made to the individual needs recovery and remitted to the Elementary Education Funds of the Mandal Parishad. (Para No. 2 of the Audit Report on the accounts of General Funds of Mandal Parishad)

21.4.17 EXCESS PAYMENTS – MANDAL PARISHADS. IRREGULAR PAYMENT OF CONVEYANCE ALLOWANCE TO PHYSICALLY HANDICAPPED EMPLOYEES – EXCESS PAYMENT – Rs. 6,619/The following teaching staff working in different Mandal Parishad schools as mentioned below were paid Conveyance Allowance in violation of Government instructions. As per G.O. Ms. No. 226 Finance & Planning (TA) Department, dated: 05-09-1981, Physically Handicapped Allowance and Blindness Allowances are not admissible in summer vacation. As per G.O. Ms. No. 262 Finance & Planning (FWTA) Department, dated: 25-08-1980 and Progs L.D is. No. 3761-N-81 dated: 2909-1981 of the Director of School Education, Conveyance Allowance is admissible only to Blind and Orthapaedically handicapped employees but not to those with hearing disability. Hence conveyance allowance paid to the following teachers in violation of government instructions aggregating to Rs. 6,619/- amounts to excess payment and needs recovery from the individuals and remitted to Elementary Education Funds of Mandal Parishads concerned.

Sl. No.

Name of the teacher

1

Sd. Munni

2

D. Sandeep

3

V. Sailu, HM, UPS, Telkapally

4

K. Ramakrishna Reddy, PS, Telkapally

Name of Mandal Parishad & District Bhattiprolu, Guntur

Details of payment

Bhattiprolu, Guntur

Telkapally, Mahabubnagar

Telkapally, Mahabubnagar

5

K. Ravinder, CUPS, Gardimasampet

Yella Reddy, Nizamabad

6

Linganna, HM CUPS, Ammasagar

Yella Reddy, Nizamabad

Conveyance Allowance paid during Summer Vacation. Conveyance Allowance paid during Summer Vacation. Conveyance Allowance paid during Summer Vacation. Conveyance Allowance paid during Summer Vacation. Conveyance Allowance paid for Hearing disability. Conveyance paid during Surrender Leave. Total:

143

Amount paid Rs.

Fund & Audit para No.

619/-

13

470/-

13

620/-

15 (i)

620/-

15 (i)

3,690/-

3

600/-

3

6,619/-

21.4.18 MANDAL PARISHAD – VINUKONDA – GUNTUR DISTRICT. (a) ADOPTION OF EXCESS QUANTITY OF GRAVEL THAN ACTUALLY COLLECTED – EXCESS PAYMENT – NEEDS RECOVERY – Rs. 3824/As verified from Vr. No. 27 / 04-02, Measurement Book, Estimate and file relating to the work “Levelling of site in 11th and 12th ward near M.P. Elementary School in Vinukonda”, gravel to an extent of 497-6 Cum was collected and the same was check measured by the Deputy Executive Engineer vide page Nos. 2 to 18 of Measurement Book 1146A/MP/2001-02. But a quantity of 528-95 Cum of gravel was billed as per in the abstract of the bill at Page 20 of the Measurement Book. 1146A/MP/2001-02. Reasons for billing for excess Quantity of gravel over and above the Quantity actually collected and utilized were not forthcoming to audit. This resulted in excess payment of Rs. 3,824/- as detailed below. Sl. Actually paid Qty. To be paid Qty X Name of the item No. X Rate = Amount Rate = Amount 1 Collection and supply of 528-95 x 107-20 / 497-60 x 107-20 / gravel including labour 1cum Rs. 56703.44 1cum Rs. 53342.72 charges and stacking. 2 Spreading of gravel including 528-95 x 147-90 / 497-60 x 147-90 / watering with hand roller 10cum Rs. 7823.17 10cum Rs. 7359.50 irrespective of thickness of layers. Total: Rs. 64526.61 Rs. 60702.22 Excess amount paid = Rs. 64526.61 – Rs. 60702.22 = Rs. 3824.39 (or) 3,824/Hence, the payment would need to be recovered and remitted to Mandal Parishad General Funds. (b) PAYMENT MADE FOR DISALLOWED QUANTITY – EXCESS PAYMENT – NEEDS RECOVERY – Rs. 9,139/As verified from Vr. No. 28 / 04-2002, Estimate, Measurement Book and file relating to the work “Formation of road from Kunkateswarapalem to Ramaiah Bavi in Kunkateswarapalem” for the item “Clearing of julifore jungle including uprooting” check measurement was done for 4335 sq.m at page No. 1 of Measurement Book 1153A/MP/2001-02 the remaining 5600 sq.m was disallowed by Dy. E.E. striking off the entries recorded in the Measurement Book at page No. 10. But payment was made for 9935 sq.m which is irregular. The payment made towards disallowed quantity of work i.e., 5600 sq.m constitutes excess payment as detailed hereunder. Actual payment made 9935 sq.m x Rs.16.32 / 10 sq.m = Rs. 16,213.92 Check measured value 4335 sq.m x Rs.16.32 / 10 sq.m = Rs. 7,074.72 Excess payment made 16,213.92 – 7,074.72 = Rs. 9,139.00 Hence, the excess payment would need to be recovered from the person / persons responsible and remitted to Mandal Parishad General funds. (Para No. 9(a) and (b) of the Audit Report on the accounts of General Funds of Mandal Parishad)

21.4.19 MANDAL PARISHAD – THALLADA – KHAMMAM DISTRICT. PREPONEMENT OF ANNUAL GRADE INCREMENT ON PAR WITH JUNIOR IN R.P.S. 1999 – IRREGULAR – NEEDS RECOVERY – Rs. 2,324/An amount of Rs. 2,324/- was paid vide Vr. No. 373 / 01-03-2003 towards arrears of preponement of increment to Sri V. Durga Prasad, Assistant CUPS,

144

Mallaram and Sri T. Acha Rao, Assistant CUPS., Mallaram in R.P.S. 1999 on par with their Junior Sri K. Arjun Rao, Assistant, P.S. Rangam Bazar. The date of annual grade increments have been regulated accordingly, and an amount of Rs. 2,324/- was drawn and paid to Sri V. Durga Prasad and T. Acha Rao Rs. 726/- and Rs. 1,598/respectively. The preponement of increments is not provided for in R.P.S. 1999. Therefore the payment made to the individuals towards arrears due to preponement of Annual Grade Increment on par with the Junior in R.P.S. 1999 is highly irregular. Further the Mandal Educational Officer has not submitted the bill to the Disrict Audit Officer, State Audit, Khammam for release of grant. The amount was paid from unspent balances available in Elementary Education Funds of Mandal Parishad, which is highly irregular and contrary to rules. Hence the excess payment of Rs. 2,324/- needs recovery from the person or persons responsible along with payments made from 9/2002 onwards duly cancelling the preponement of increment. (Para No. 11 (8) of the Audit Report on the accounts of Elementary Education Funds)

21.4.20 MANDAL PARISHAD – TOOPRAN – MEDAK DISTRICT. PAYMENT OF HALF PAY LEAVE SALARY TO TEMPORARY TEACHING STAFF – IRREGULAR – NEEDS RECOVERY – Rs. 10,814/During the course of audit, it was noticed that in the following vouchers an amount of Rs. 10,814/- was drawn from the funds of Mandal Parishad, Toopran, Medak district and paid to the temporary teachers towards Half Pay Leave Salary as detailed below. Sl. No. 1 2

3

Vr. No.& Month 422 / 09-2002 497 / 11-2002 615 / 01-2003

Name & Designation

Period of Leave

Smt. Anuradha, School Asst. CPS Manoharbad Smt. L. Shireesha, School Assistant

06-10-2001 to 06-112001 HPL for 32 days 16-06-2002 to 26-062002 HPL commuted to Full Pay Smt. M. Annapurna, 18-10-2002 to 20-12H.M P.S.Brahmanapalli 2002 Half Pay Leave Total

Amount Rs. 3,628/869/-

6,317/10,814/-

As per Ruling 2 under Rule 23 of A.P. Leave Rules 1933 read with Government Memo. No. 20584/302/FRI/74-I/ Finance & Planning Department, dated: 12-09-1994 the temporary employees including emergency employees whose services have not been regularized are not eligible to avail Half Pay Leave either on Medical Certificate or on private affairs. But Half Pay Leave was sanctioned to the above temporary teachers and payment was made to a tune of Rs. 10,814/- towards Half Pay Leave Salary which is irregular and contrary to Rules. Therefore the payment made would need to be recovered from the persons responsible. (Para No. 2 of the Audit Report on the accounts of Elementary Education Funds)

145

21.4.21

MANDAL PARISHAD DISTRICT.



VENKATACHALAM



NELLORE

RELINQUISHMENT OF PROMOTION POST OF SCHOOL ASSISTANT – SPP – I SCALE AWARDED – IRREGULAR – NEEDS REVISION OF PAY AND RECOVERY. On verification of the Service Register of Sri S. Venkataratnam Secondary Grade Teacher Mandal Parishad Venkatachalam Nellore District it was noticed that he relinquished his promotion to the post of School Assistant Vide entry at Page 17 of Service Register Volume-II. It was further noticed that he was appointed to SPP – I post with effect from 20-02-2000 vide entry at page 14 of SR Volume-II. According to the Government Instructions issued in Memo No. 007/375/ PRCI/88 Finance & Planning (PRC-I) dated: 26-10-1988, if any employee relinquishes his right to promotion to the higher post permanently he is not eligible for the benefit of Automatic Advancement Scheme. As such his appointment to SPP-I Scale is to be cancelled and he should be allowed the Special Grade Scale only. Hence the pay of the individual may be regulated and the excess payment made with effect from 20-02-2000 would need to be worked out and recovered from the persons responsible. Eligible pay in the Scale Pay drawn in the scale Rs. 6750/Rs. 6950/(3950-8150) (4850-10250) (Para No. 41 of the Audit Report)

21.5.1 EXCESS PAYMENTS – GRAM PANCHAYATS. PAYMENTS MADE IN EXCESS IRREGULAR – NEED RECOVERY.

OF

ADMISSABLE

AMOUNTS



In the works taken up from different funds in various Gram Panchayats of following districts, final payments were made in excess of admissible amounts. Thus the excess payments made aggregating to Rs. 4,88,406/- need recovery from the persons responsible and credited to the Gram Panchayat funds concerned under intimation to audit. Sl. No.

Name of Gram Panchayat & Mandal Parishad

(1) (2) Name of the District: Krishna 1 Bevitakallu, Kambikacherla. 2 Pyduripadu, Vijayawada (R) 3 Eedulayaddavi, Pedaparupudi. 4 Maheswarapuram, Pedaparupudi. 5 Kunikinapadu, Kambikacherla. 6 Dharmavaraputhanda, Jaggayapeta. 7 Kolavennu, Kankipadu. 8 Kandalampadu, Kankipadu. 9 Sathinarayanagudem, Mylavaram. 10 Kandalampadu, Kankipadu.

146

Fund

Amount Rs.

(3)

(4)

SGRY SGRY SGRY SGRY SGRY SGRY E.F.C. SGRY SGRY E.F.C.

7,427/1,897/1,270/1,608/658/9,807/17,425/4,164/623/2,779/-

Para No. of Audit Report (5) 4 1 2 3 3 5 10 2 8 (I) 1

(1) 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 29 30 31 32 33 34 35 36 37 38 39 40 41

(2) (3) (4) (5) Serikalvapudi, Gudlavalleru. JGSY 6,976/1 Prakarla, Pamarru. JGSY 965/3 Chandarlapadu, Chandarlapadu. E.F.C. 943/15 Thenneru, Kankipadu. E.F.C. 15,873/15 Gollapudi, Vijayawada (R) SGRY 33,274/16 Vellanki, Veerullapadu. SGRY 1,669/4 Vinnakota, Gudlavalleru. SGRY 1,408/10 Kavuluru, G.Konduru. E.F.C. 11,236/6 Kambampadu,Dathudaayi. E.F.C. 12,635/1 Vadlamannadu, Gudlavalleru. SGRY 25,634/13 Kuntamukkala, G.Konduru. SGRY 235/7 Bathinapadu, Kambikacherla. SGRY 5,620/2 Ramavarappadu, Vijayawada (R) SGRY 8,517/14 (A) Thatigummi, Veerullapadu. E.F.C. 10,535/2 Kukambi, Penugambiprolu. G.F. 5,099/11 Anigandlapadu, Penugambiprolu. G.F. 2,237/9 Pondugala, Mylavaram. E.F.C. 1,487/19 Choutapalli, Gudivada. G.F. 10,068/12 Vanukuru, Penumalluru. G.F. 11,268/14 Gudlavalleru, Gudlavalleru. SGRY 20,637/14 Valivarthipadu, Gudivada. JGSY 38,075/14 Chanubanda, Chatralu. G.F. 9,978/17 Mantaada, Pamidimukkala. SGRY 11,839/6 Mantaada, Pamidimukkala. E.F.C. 57,004/7 Putrela, Vissanapeta. E.F.C. 24,834/17 Nagannacheruvu, Bantumilli. E.F.C. 4,606/2 Chorampudi, Bantumilli. JGSY 2,917/1 Kaikalluru, Kaikalluru. E.F.C. 12,851/18 Kaikalluru, Kaikalluru. E.F.C. 20,946/19 Kaikalluru, Kaikalluru. E.F.C. 27,584/20 Gurijpalli, Gudurpalli. JGSY 16,449/4 Total: 4,61,057/Name of the District: Anantapur 1. Koduru, Chilamarth. SGRY 7,200/19 2. Koduru, Chilamarth. SGRY 13,810/18 3. Khaggalu, Hindupur. E.F.C. 4,572/5 4. Thumucherla, Kanaganepalle. E.F.C. 1,767/9 Total: 27,349/21.5.2 EXCESS PAYMENTS – GRAM PANCHAYATS. PAYMENTS MADE IN EXCESS OF CHECK MEASURED QUANTITIES OF IEMS OF WORKS – IRREGULAR – NEED RECOVERY. In the works taken up in the Gram Panchayats mentioned below, final payments were made in excess of Check Measured quantities of works which is irregular and resulted in excess payments. The excess payments aggregating to Rs. 11,00,000/- need recovery from the persons responsible and credited to the gram panchayat funds concerned under intimation to audit. 147

Sl. No.

Name of Gram Panchayat & Mandal Parishad

Fund

Amount Rs.

Para No.

(1)

(2)

(3)

(4)

(5)

Name of the District: Prakasam 1. Alluru, Vathapatnam. 2. Kalvakuru, Addanki. 3. Bhudhavaada, Cheemakurthi. 4. Konilchedu, Tanguturu. 5. Edubadu, Parchuru 6. VaketivariPalem, Ongole. 7. Cheruvukommupalem, Ongole. 8. Chejerla, Ongole. 9. Paritalavaripalem, Santhamagulluru. 10. Pavvuluru, Inkollu. 11. Modhepalli, Addanki. 12. Vammavaram, Korisapadu. 13. Sankarappadu, Addanki. 14. Sankarappadu, Addanki. 15. Yellurivaripalem, Chimakurthi. 16. Kalvakuru, Addanki. 17. Kongiki, Inkollu. 18. Devarapalem, Chimkurthi. 19. Puttavaripalem, Santhamagulluru. 20. Kundurru, Santhamagulluru. 21. Kamepalli, Santhamagalluru. 22. Dronadhula, Marturu. 23. Rajugaripalem, Marturu. 24. Konanki, Marturu. 25. Vemavaram, 26. Rangapanamadapalem. 27. Devarapalem, Chimakurthi. 28. Ramachandrapuram, Chimakurthi. 29. Korisipadu, Korisipadu. 30. Yellurivaripalem, Chimakurthi. 31. Nippatlapadu, Chimakurthi. 32. Konijeru, Tanguturu.

G.F. G.F. G.F. G.F. S.G.R.Y S.G.R.Y S.G.R.Y S.G.R.Y S.G.R.Y S.G.R.Y S.G.R.Y S.G.R.Y S.G.R.Y S.G.R.Y S.G.R.Y S.G.R.Y S.G.R.Y S.G.R.Y E.F.C. E.F.C. E.F.C. E.F.C. E.F.C. E.F.C. E.F.C. E.F.C. E.F.C. E.F.C. E.F.C. E.F.C. E.F.C. E.F.C. Total:

4,391/2,332/3,000/11,421/15,504/4,245/16,223/5,707/15,000/12,301/9,589/5,037/4,470/4,896/3,618/3,020/2,119/3,348/6,898/21,576/12,940/34,169/4,719/3,294/4,983/7,132/11,330/10,959/8,819/2,312/2,057/1,78,233/4,35,642/-

6 8 7 11 19 13 13 10 10 10 13 7 7 8 11 13 9 11 16 15 14 18 16 13 10 11 15 14 17 14 14 17

G.F. SGRY SGRY EFC G.F. EFC EFC G.F. G.F. G.F. G.F.

31,056/15,119/10,697/13,554/1,15,000/ 6,584/22,182/12,178/5,000/10,782/5,029/-

2 (j) 1 (f) 4 (b) 1 (e) 3 4 (a) 4 (b) 4 3 3 3

Name of the District: Guntur

1. 2. 3. 4. 5. 6. 7. 8. 9. 10. 11.

Addavitakkilapadu, Guntur (R) Koppunuru, Macharla. Koppunuru, Macharla. Chouruvaram, Guntur (R) Keshanupalli, Dachepalli. Rachamallipadu, Veldurthi. Rachamallipadu, Veldurthi. Vajralapaduthanda, Veldurthi. Chedalavaada, Chinapalem, Peravali, 148

(1) 12. 13. 14.

(2)

(3) G.F. SGRY G.F.

Godevarru, Kakumanu, Kakumanu. Kakumanu, Kakumanu.

(4) 2,911/16,679/13,682/2,80,453/-

(5) 3 3 1

Total: Name of the District: Nellore 1. Minamalamudi, D.V. Satram. SGRY 24,791/6 2. Nallagonda, Vinjanuru. E.F.C. 8,998/9 3. Permana, JGSY 6,332/9 4. Tirumalpuram, SGRY 5,866/5 5. Thennalapudi, Kota. SGRY 19,280/5 (1) 6. Thennalapudi, Kota. SGRY 1,154/5 (2) 7. Gurramkonda, Ojili. SGRY 4,073/5 8. Molaganuru, Vakadu. SGRY 509/4 9. Chittedu, Kota. G.F. 2,853/4 10. Kuchiwada, Naidupeta. E.F.C. 813/6 11. Daggavolu, Dakkili. SGRY 5,919/5 12. Bogolu, Bogolu. SGRY 70,635/5 13. Bogolu, Bogolu. E.F.C. 48,616/5 14. Padugupadu, Kovur. JGSY 15,751/21 15. Vinjamuru, Vinjamuru. SGRY 17,288/4 16. Buchireddipalem, Buchireddipalem. E.F.C. 28,815/5 17. Naidupeta, Naidupeta. G.P. 3,334/12 18. Kundakuru, Gudur (R) SGRY 2,092/5 Total: 2,67,119/Name of the District: Karimnagar 1. Begumpet, Bejjanki. E.F.C. 7,981/5 2. Munjampalli, Madakondur. G.F. 3,188/12 3. Obulapur, Sirisilla. SGRY 17,430/1 4. Vallampatla, Ellanthupanta. SGRY 65,590/3 (6) Total: 94,189/Name of the District: West Godavari 1. Biyyapputhippa, Narsapuram. JGSY 5,807/2 2. Kasipadu, Ganapavaram. SGRY 2,986/6 3. Channamilli, Nidamarru. SGRY 5,125/6 4. Chintaparru, Pentapadu. G.F. 1,281/3 Total: 15,199/Name of the District: Kurnool 1. Kodumuru, G.F. 1,000/7 2. Nandavaram, Nandavaram. E.F.C. 4,794/5 (a) 3. Koilakuntla, G.F. 893/8 (6) 4. Koilakuntla, G.F. 711/8 (7) Total: 7,398/21.5.3 GRAM PANCHAYATS – CHITTOOR DISTRICT. PAYMENTS MADE IN EXCESS OF ADMISSABLE AMOUNTS – IRREGULAR – EXCESS PAYMENTS – NEED RECOVERY – Rs. 15,617/In the works taken up from different funds in the Gram Panchayats of Chittoor District, mentioned below final payments were made in excess of admissible amounts. 149

The excess payments made of Rs. 15,617/- need recovery from the persons concerned and credited to the Gram Panchayat funds concerned under intimation to audit. Sl. No. 1 2

Name of Gram Panchayat & Mandal Parishad Padmavathipuram, Tirupati (R) Adenapalli, Pakala. Total:

Fund G.F. SGRY

Amount Rs. 10,000/5,617/15,617/-

Para No. of the Audit Report 2 3

21.5.4 GRAM PANCHAYAT – TEKKALI – SRIKAKULAM DISTRICT. SANCTION OF FAMILY PLANNING INCENTIVE INCREMENT TO SRI G. JYOTHI REDDY, JUNIOR ASSISTANT, IRREGULAR – NEEDS – RECOVERY – Rs. 2,300/As verified from the pay bills of the staff, it was noticed that increment @ of Rs. 100/- was sanctioned to Sri G. Jyothi Reddy, Junior Assistant Gram Panchayat, Tekkali, Srikakulam District towards Family Planning incentive increment with effect from 01-05-2001. But there is no provision for sanction of Family Planning Incentive Increment in the Revised Scales of Pay 1999 as per G.O. (P) No.114 Finance & Planning (FWPC-I) Department, dated: 08-05-2001 and 11-08-2001. Therefore the excess payment of Rs. 2,300/- for the period from 01-05-2001 to 31-03-2003 made to the individual may be recovered from the person responsible a part from stopping further payment cancelling the increment already sanctioned. (Para No. 21 of the Audit Report)

150

14. WASTEFUL EXPENDITURE 22.1

The cannons of financial propriety envisaged in Andhra Pradesh Financial Code are sacrosanct for all Government Authorities entrusted with authorising or incurring of expenditure from public funds. They are expected under Article 3 to exercise the same diligence and care in expending public money under their control as persons of ordinary prudence would exercise in respect of their own money. Government have issued instructions through various orders and also incorporated in the statutes of local bodies the various items on which public money can be expended and the principles to be adhered to while expending on such items. Yet, it was noticed in audit that the funds of Panchayat Raj bodies were several times incurred without adhering to the laid down principles leading to wasteful expenditure of public money. All the cases of such wasteful expenditure observed in the audit of Panchayat Raj bodies for the year 2002-03 were expenditures that were avoidable, extraordinary and lacked proper planning.

22.2

Consolidated Statement of Wasteful Expenditure incurred is annexed to the Report Statement No. 9 (14) from which it could be seen that an amount of Rs. 237.83 was pointed out as Wasteful Expenditure.

22.3

Some such cases pointed out in Audit Reports classified according to their nature of wastage are illustrated here under.

I.

EXPENDITURE INCURRED ON WORKS LEFT INCOMPLETE / NOT GROUNDED RENDERING SUCH EXPENDITURE AS UNPROFITABLE OUTLAY:

It was observed in audit that in many institutions considerable amounts were incurred on execution of works that were left incomplete due to improper assessment of priority of the works, availability of funds, and improper planning in their execution, leading to unprofitable outlay of public funds. Some such cases are as under. 22.4.1

ZILLA PARISHAD – GUNTUR DISTRICT.

The work “Improvements to Road from Nalluru Tank” supply canal to Chatragadda in Repalle Mandal of Guntur District was sanctioned at an estimated cost of Rs. 2 lakhs and entrusted @18.50% less than estimate rates to a contractor. The Item of earth work of 633.18 cu.m was recorded in Measurement Book No.148A/2000-01 and paid for in Vr. No. 29 / 09-2002 for (Rs. 2,437/- and Rice component of Rs.12,091/-). No other items of works were measured and recorded leaving the work incomplete. Thus the expenditure of Rs. 14,527/- incurred on the above abandoned work became wasteful expenditure. (Para No. 4 of Audit Report on the accounts of Executive Engineer Panchayat Raj, Tenali.)

II.

EXPENDITURE INCURRED VARIOUS ITEMS:

TOWARDS

PUBLICATION

OF

In all the following cases of expenditure objected to in audit, public funds were incurred towards Publication Charges, Farewell Meetings, Welcome Greetings, Condolence Messages, Retirement Greetings etc., none of which were items incidental to administration and thus constituted wastage / misuse of public funds. Most of the institutions expended amounts towards periodical publication of developmental activities undertaken by them during the period in local dailies and tabloids. It has been observed in audit that these institutions cannot expend on such 151

items as there is a separate wing of Government i.e. Information and Public Relations Department entrusted with the duty of undertaking state publicity. Some of the Gram Panchayats also incurred expenditure on publication of developmental activities undertaken in the Gram Panchayats in the news papers having district circulation incurring more than 5% of their annual income, even while having other payables towards obligatory functions. Huge amounts have thus been dubiously incurred in various institutions, some such instances are furnished in the following table with particulars of expenditure, institution wise. Sl. No.

Name of the Institution & District

(1) (2) Zilla Parishads 1. West Godavari 2.

Guntur

3.

Karimnagar

Mandal Parishads 4. Macherla, Guntur 5.

Dachepalli, Guntur

6.

Bhamini, Srikakulam

7.

Narasannapeta, Srikakulam Garividi, Vizianagaram Pedapudi, East Godavari Tallarevu, East Godavari Ramachandrapuram, East Godavari Poduru, West Godavari Elamanchili, West Godavari Narasapuram, West Godavari

8. 9. 10. 11. 12. 13. 14.

15.

Darsi, Prakasam

Particulars of Expenditure

Amount spent Rs.

Para No. of Audit Report

(3)

(4)

(5)

Publication charges of developmental activities Publication charges of developmental activities Publication charges of developmental activities and Nursery booklets

51,800/-

26 of G.F.

5,000/-

11 of G.F.

19,320/-

11 of S.G. Ry.St-remII

Publication charges of developmental activities Advertisement on opening of new buildings Highlighting of achievements on new year’s eve. Publication charges of developmental activities Publication charges of developmental activities Publication charges of developmental activities Publication charges of developmental activities Publication charges of developmental activities Publication charges of developmental activities Publication charges of first anniversary of elected body Publication charges of achievements / developmental activities Publication charges of achievements / developmental activities

14,000/-

10 of G.F.

19,250/-

10 of G.F.

19,900/-

12 of G.F.

11,950/-

16 of G.F.

4,000/-

11 of G.F.

26,000/-

15 of G.F.

25,672/-

14 of G.F.

29,360/-

15 of G.F.

6,200/-

13 of G.F.

15,500/-

15 of G.F.

8,400/-

11 of G.F.

20,000/-

10 of G.F.

152

(1) 16.

(2) Naidupeta, Nellore

17.

Tada, Nellore

18.

Putluru, Anantapur

19.

Narayanpur, Nalgonda

20.

Nallapur, Karimnagar

21.

Korutla, Karimnagar

22.

Kowtala, Adilabad

23.

Pakala, Chittoor

24.

Palamaneru, Chittoor

Gram Panchayats 25. RajupalemLakshmipuram, Prakasam 26. Budavada, Prakasam 27. Kukatlapalle, Prakasam 28. Venkatagiri, Nellore 29. Naidupeta, Nellore 30. Jaladanki, Nellore 31. Buchireddypalem, Nellore 32. 33. 34. 35.

Kodumuru, Kurnool Nagireddypalli, Kadapa Manthani, Karimnagar Dharmaram, Warangal

(3) Publication charges of achievements / developmental activities Publication charges of achievements / developmental activities Publication charges of achievements / developmental activities Publication charges of achievements / developmental activities Publication charges of achievements / developmental activities Publication charges of achievements/ developmental activities Greeting to Retiring R.D.O. Asifabad Highlighting of achievements & welcome greetings Highlighting of achievements & welcome greetings

(4) 26,500/-

(5) 14 of G.F.

3,500/-

12 of G.F.

14,950/-

11 of G.F.

8,000/-

16 of G.F.

16,760/-

7(1)

7,660/-

8(1)

5,520/-

9

21,300/-

10

34,220/-

9

Welcome to Ministers and developmental activities

58,576/-

20 of G.F

Publicity of achievements Publicity of achievements

12,500/8,500/-

8 of G.F. 5 of G.F.

Publicity of achievements Publicity of achievements Publicity of achievements Anniversary of elected body and publication of developmental activities. Publicity of achievements. Publicity of achievements.

9,250/14,900/12,000/40,350/-

12 of G.F. 9 of G.F. 6 of G.F. 9 of G.F.

53,350/9,950/-

11 of G.F. 10 of G.F.

Publicity of achievements.

42,800/-

8 of G.F.

Publicity of achievements.

10,500/-

1 of G.F.

153

15. 22.1

INSTANCES OF CASES OF UNACCOUNTED FOR CASH / STORES Several instances of Cash / Stores unaccounted for were noticed during the course of audit and a few of such audit observations are furnished hereunder. 22.2 Consolidated Statement of cases of unaccounted for Cash / Stores Statement No. 9 (15) is appended to the Report from which it can be noticed that 270 Paras pointing out to Rs. 79.82 lakhs were raised during the year. 22.3.1 ZILLA PARISHAD – VIZIANAGARAM DISTRICT. EXECUTION OF BORE WELL WORKS – UN-UTILIZED STOCK NOT ACCOUNTED FOR – Rs. 2,45,113/Certain material relating to bore wells was issued to firms like M/s Sai Ram Bore wells, R.K. Drivers and Vijaya Bore wells for execution of bore wells. Though the works were over, the unutilized stock worth Rs. 2,45,113/- was not returned to the Executive Engineer, P.R. (RWS), Vizianagaram resulting in loss to the Engineering Funds. It is also not forthcoming as to how material was issued in excess of the requirement. No pursuance has been made to recover the unutilized material nor any evidence was produced pointing out the usage of such material on other works. (Para No.18 of the Audit Repot on the accounts of Executive Engineer P.R. (RWS), Vizianagaram)

22.3.2 ZILLA PARISHADS – KRISHNA & KURNOOL DISTRICTS. (a) SPARES AND REPAIRS TO VEHICLE – REPLACED PARTS NOT ACCOUNTED FOR. An amount of Rs. 53,705/- was incurred towards spares and repairs of vehicle No. A16J 9999 vide Voucher Nos. 301 / 06-2002 and 1111 / 02-2003 for Rs. 32,853/and Rs. 20,852/- respectively and paid to M/s Padmaja Commercial Corporation, Vijayawada. Though many a parts were replaced, the replaced parts were not accounted for in the Register of Unserviceable Articles which could have been auctioned and some revenue could have been earned to the institution. Non pursuance by the concerned authorities for return of the unserviceable parts resulted in loss to the institution. (Para 41 of the Audit Report on the accounts of General Funds of Zilla Parishad, Krishna District.)

(b) An amount of Rs. 1,05,605/- was incurred towards spare parts / repairs of vehicles by the Zilla Parishad, Kurnool without recording the details of parts replaced in the connected registers resulting in un-accounting of the unserviceable parts. Non pursuance by the concerned authorities for return of the unserviceable parts resulted in loss to the institution, otherwise some revenue could have been earned by auctioning / selling those unserviceable parts as scrap. (Para No.39 of the Audit Report on the accounts of General Funds)

22.4.1 MANDAL PARISHAD – GOLLAPALLI – KARIMNAGAR DISTRICT. PURCHASE OF SPARE PARTS TO BORE WELLS – MATERIAL PURCHASED UNACCOUNTED FOR – Rs. 10,000/An amount of Rs. 10,000/- was incurred vide Voucher No.97 / 20-04-2002 towards purchase of spare parts to the bore wells. But the said material was not recorded in the Stock Register resulting in un-accounting of the material purchased. In the absence of accounting for of the material purchased, their usage, if any cannot be ensured. (Para No.7 (1) of the Audit Report on the accounts of General Funds)

154

22.5.1 GRAM PANCHAYAT – LAXMIDEVIPALLY – KHAMMAM DISTRICT. PURCHASE OF DUST BINS – STOCK UNACCOUNTED FOR – Rs. 27,345/An amount of Rs. 27,345/- was incurred by the Gram Panchayat towards purchase of 30 dust bins of 900 mm diameter from M/s Sri Lingamurthy Cement Concrete Products, Kothagudem as recorded at page 67 of Measurement Book No.121/A/94-95. But the said stock was not recorded in the Stock Register resulting in un-accounting of the purchased dustbins. (Para No.11 of the Audit Report)

22.5.2 GRAM PANCHAYATS – PRAKASAM DISTRICT. PURCHASE OF ELECTRICAL GOODS AND CONSERVATIVE ARTICLES STOCK UNACCOUNTED. (a) GANGAVARAM – INKOLLU MANDAL PARISHAD. An amount of Rs. 38,547/- was incurred for purchase of electrical goods and Rs.33,260/- towards purchase of conservative articles for use of public health by the Gram Panchayat, Gangavaram. But the said purchase was not accounted for in the relevant Stock Register resulting in un-accounting of the entire purchase. (Para No.8 of the Audit Report on the accounts of General funds)

(b)

KORISAPADU – KORISAPADU MANDAL PARISHAD. Likewise an amount of Rs. 62,200/- was incurred towards purchase of electrical goods worth Rs. 48,300/- and conservative Material worth Rs. 13,900/- but the same were not accounted for in the relevant Stock Registers. (Para No. 8 of the Audit Report on the accounts of General funds)

22.5.3 GRAM PANCHAYAT – MALLAMAPALEM – PRAKASAM DISTRICT. AMOUNTS DRAWN FROM TREASURY – BALANCE OF CASH ON HAND UNACCOUNTED FOR – Rs. 1,75,000/An amount of Rs. 3,09,000/- was drawn from Sub Treasury against which an expenditure of Rs. 1,34,300/- only was shown in the cash book leaving a balance of Rs. 1,74,700/- as unaccounted for. Further an amount of Rs. 300/- was found un remitted towards Deposits resulting in total unaccounting of Rs.1,75,000/-. (Para No.5 of the Audit Report on the accounts of General funds)

22.5.4 GRAM PANCHAYAT – MOTAMULLA – PRAKASAM DISTRICT. AMOUNTS DRAWN – CASH ON HAND – NO WORKS EXECUTED / NO EXPENDITURE MET – UNACCOUNTED FOR AMOUNTS. (a) An amount of Rs. 1,24,200/- was drawn from JGSY / SGRY funds for execution works. But an amount of Rs. 46,000/- only was shown as expenditure towards works in the cash book resulting in unaccounting of the balance amount of Rs. 78,200/-. (Para No. 7 of Audit Report on the accounts of JGSY / SJRY funds)

(b) Likewise an amount of Rs. 66,300/- was drawn from Tenth Finance Commission funds and the cash was kept on hand by the Sarpanch during the year 2002-2003 in addition to the amount of Rs. 30,000/- which was drawn and kept on hand during the year 2001-2002 resulting in total unaccounted for of cash to a tune of Rs. 96,300/-. (Para No. 9 of the Audit Report on the accounts of Tenth Finance Commission funds)

155

16. PENDENCY OF UTILISATION CERTIFICATES 23.1

As per instructions issued in Article-211-A(a) of the A.P. Financial Code, Volume I, it is the responsibility of the grant receiving authority to send the Utilisation Certificates in the proforma prescribed, duly getting them certified by the concerned District Audit Officer. But it was found during the course of audit that a large No. of Utilisation Certificates were pending receipt, from Panchayat Raj bodies Non-submission of Utilisation Certificates bars the concerned institution from receiving further grants. A few such cases are cited below.

ZILLA PARISHADS: Sl. No. 1. 2. 3. 4. 5. 6. 7. 8. 9. 10. 11.

Name of the District Srikakulam Visakhapatnam East Godavari West Godavari Krishna Nellore Kurnool Warangal Adilabad Karimnagar Mahaboobnagar

No. of U.Cs pending 8 133 11 21 23 9 6 4 18 17 4

Amount involved (Rs. in lakhs) 594.32 10099.72 50.96 11.07 333.65 60.42 32.02 32.56 203.06 415.03 75.22

No. of U.Cs pending 6 4 28 1 3 20 5 5 5 5 6 6 13 8 7 28 14 2

Amount involved (Rs. in lakhs) 3.66 1.67 18.39 0.28 0.72 3.10 3.47 4.89 38.05 2.41 1.79 2.18 5.71 5.25 0.99 12.07 5.36 N.A.

MANDAL PARISHADS: Sl. No. 1. 2. 3. 4. 5. 6. 7. 8. 9. 10. 11. 12. 13. 14. 15. 16. 17. 18.

Name of the District Srikakulam Visakhapatnam East Godavari West Godavari Krishna Nellore Guntur Kurnool Kadapa Chittoor Ananthapur Warangal Adilabad Karimnagar Khammam Mahaboobnagar Medak Nalgonda

156

GRAM PANCHAYATS: Sl. No. 1. 2. 3. 4. 5.

Name of the District Prakasm Nellore Kurnool Kadapa Chittoor

No. of U.Cs pending 3 4 2 1 1

157

Amount involved (Rs. in lakhs) 5.31 12.21 816.00 5.43 12.40

17. SURCHARGE CERTIFICATES PENDING RECOVERY 24.1

As per Section 10 of the A.P. State Audit Act, 1989 and Sub- rule 1 (b) of Rule 9 of A.P. State Audit Rules 2000, issued in G.O. Ms. No. 130 Finance & Planning, Dated: 08-09-2000, the Director of State Audit is empowered for initiating surcharge proceedings against the persons responsible for causing loss to the funds of various local authorities. Accordingly the Director of State Audit is issuing Surcharge Certificates.

24.2

After issue of Surcharge Certificate, the course of action available to the person surcharged is either to remit the surcharged amount with in 60 days after the date of service on him of the Surcharge Certificate or to appeal to Government against such surcharge certificate.

24.3

If the person Surcharged does not appeal against the Surcharge Certificate issued and also fails to remit the surcharged amount copies of all Surcharge Certificates on which no action has been taken for recovery shall be communicated to the District Collector concerned, by the surcharge issuing authority, to initiate action for recovery as if they were the arrears of land revenue.

25.3

It is observed in audit for the year 2002-03 that recovery of the Surcharged amounts as shown below (institution wise) is pending as at the close of the audit.

ZILLA PARISHADS: Sl. No. 1. 2. 3. 4. 5. 6. 7. 8. 9. 10. 11.

Name of the District Ananthapur East Godavari Guntur Karimnagar Khammam Krishna Kurnool Mahaboobnagar Nellore Vizianagaram Warangal Total:

No. of S.Cs pending Recovery 17 6 6 1 16 13 3 2 16 13 2 95

Amount involved Rs. 81,925/37,975/9,194/15,400/1,28,350/17,93,048/8,080/60,730/1,04,809/1,92,831/7,103/24,39,445/-

No. of S.Cs pending Recovery (3) 38 63 10 5 47 39 15

Amount involved Rs. (4) 9,65,873/7,11,984/49,870/71,887/1,68,474/1,88,448/1,06,078/-

MANDAL PARISHADS: Sl. No. (1) 1. 2. 3. 4. 5. 6. 7.

Name of the District (2) Ananthapur East Godavari Guntur Khammam Krishna Kurnool Medak

158

(1) 8. 9.

(2)

(3) 25 35 277

Nellore Vizianagaram Total:

(4) 6,99,026/1,52,081/31,13,721/-

GRAM PANCHAYATS: Sl. No. 1. 2. 3. 4. 5. 6. 7. 8. 9. 10. 11.

Name of the District Adilabad Ananthapur East Godavari Guntur Karimnagar Khammam Krishna Kurnool Medak Nellore Vizianagaram Total:

No. of S.Cs pending Recovery 96 18955 1663 6929 96 1630 4661 19004 114 5773 1390 60311

159

Amount involved Rs. 16,32,922/13,70,95,206/1,68,18,516/8,65,92,017/85,368/48,62,738/3,27,08,489/22,35,31,635/9,65,324/5,62,71,694/62,60,063/56,68,23,872/-

18. OTHERS 25.1

NON MAINTENANCE OF RECORDS

The various Registers to be maintained in the Panchayat Raj Institutions were prescribed by Government in G.O. Ms. No. 559 of P.R & R.D of 05-09-1994. But all these Registers are not maintained in many of the Panchayat Raj bodies. Non maintenance of the Registers - due to which full information will not be forthcoming whenever required is pointed out in the relevant Audit Reports. A few examples of Non maintenance of important Registers pointed out in audit are listed out below. Sl. No. I.

II.

III

III

IV V

Name of the Register not maintained Grants Appropriation Register

Name of the Institution / District

1. Zilla Parishad, Machilipatnam. 2. Zilla Parishad, Karimnagar. 3. Zilla Parishad, Adilabad. Tools and Plant Zilla Parishad, Adilabad. Register 1. Mandal Parishad Uppalaguptam, East Godavari. 2. Mandal Parishad Anaparthi, East Godavari. 3. Mandal Parishad Jammikunta, Karimanagar. Register of Deposits 1. Zilla Parishad, Executive Engineer Panchayat Raj (RWS) Rajahmundry, East Godavari. 2. Zilla Parishad, Machilipatnam. 1. Mandal Parishad, Allavaram, East Godavari. 2. Mandal Parishad, Jammikunta, Karimnagar. Register of Deposits 3. Mandal Parishad, Uppalaguptam, East Godavari. 4. Mandal Parishad, Gollaprolu, East Godavari. Log Books for the 1. Gram Panchayat, vehicles Vemulavada, Karimnagar. Trunkcalls Register 1. Mandal Parishad, Gollapalli, Karimnagar. 2. Mandal Parishad, Pamuru, Prakasam. 3. Mandal Parishad, Allavaram, East Godavari. 4. Mandal Parishad, Uppalaguptam, East Godavari. 5. Mandal Parishad, Gollaprolu, East Godavari.

160

Para No. in which objection raised 92 19 11 (5) 11(C) 14 (b) 26 16 (III) 12

9 (iii) 31 16 (III) 18 (c) 28 8 (2) 10 (I) 9 31 18 (c) 28

19. DEMAND DRAFTS & CHEQUES RECEIVED BUT NOT REALISED WITHIN TIME 26.1

Demand Drafts and Cheques received in payment of money due to the local bodies are to be entered in a Register of Demand Drafts and Cheques Received and should be sent to the Banks for realization immediately. In the following cases Demand Drafts received were kept in the files and some of the Demand Drafts were sent to the issuing Banks for revalidation as they had become state due to their non presentation within their validity period, But some of them are not received back duly revalidated by the Banks concerned till the close of Audit. A few such cases pointed out in audit are mentioned below.

26.2.1 EXECUTIVE ENGINEER NIZAMABAD DISTRICT.

PANCHAYAT

RAJ



BODHAN



DEMAND DRAFTS RECEIVED – NOT SENT TO BANK FOR REALIZATION – D.DS BECOME STATE NOT REVALIDATED – Rs. 2,36,936/Demand Drafts worth of Rs. 13,44,787/- were sent to various banks for revalidation by the Executive Engineer, P.R. vide Lr. No. A2/Accts./DDs/02, dated: 24-09-2002, out of which Demand Drafts worth Rs. 11,07,851/- only were received duly revalidated Balance Demand Drafts worth Rs. 2,36,936/- shown below were not received till the close of the audit. Some of the Demand Drafts are dated back to November 1997 also. Action would need to be taken to get the Demand Drafts revalidated immediately. Sl. No. (1) 1. 2. 3.

D.D. No. & Date

Name of the issuing Bank

(2) 0081002 / 30-05-2001 0081003 / 30-05-2001 573505 / 24-03-1999 039321 / 27-11-1997 039322 / 27-11-1997 044697 / 30-12-1998 06567 / 16-01-1999 033783 / 07-12-2000 033847 / 04-01-2001 014036 / 03-03-2001 014037 / 03-03-2001 014402 / 31-05-2001 014403 / 31-05-2001 014845 / 23-08-2001 014856 / 25-08-2001 030021 / 04-10-2001 030055 / 11-10-2001 030056 / 11-10-2001 030032 / 08-10-2001 030033 / 08-10-2001

(3) S.R.G. Bank Nizamabad. - d0 Manjeera Grameena Bank, Medak. N.D.C.C. Bank, Banswada. - do - do - do - do - do - do - do - do - do - do - do - do - do - do - do - do 161

Amount Rs. (4) 500/5,000/1,650/250/250/450/650/7,500/2,500/1,500/1,000/500/5,000/1,500/1,500/6,000/4,500/2,500/2,250/1,500/-

(1)

4.

5.

6. 7. 8. 9. 10.

11.

(2) 030034 / 08-10-2001 030035 / 08-10-2001 030036 / 08-10-2001 030037 / 08-10-2001 030087 / 15-10-2001 030092 / 15-10-2001 030077 / 01-12-2001 030279 / 01-12-2001 030351 / 14-12-2001 030352 / 14-12-2001 037973 / 02-01-1999 037970 / 02-01-1999 037972 / 02-01-1999 037969 / 02-01-1999 038519 / 16-04-1999 019938 / 17-07-2000 199027 / 30-06-1994 004380 / 21-05-2001 004688 / 19-10-2001 004687 / 19-10-2001 004686 / 19-10-2001 004685 / 19-10-2001 004684 / 19-10-2001 004684 / 19-10-2001 473323 / 29-09-1999 548624 / 01-10-1999 824918 / 24-06-1994 825155 / 30-07-1994 605939 / 12-06-2001 692093 / 31-10-1999 596313 / 18-07-1996 124498 / 13-05-1997 124760 / 25-07-1997 472453 / 31-12-1998 919857 / 14-05-2001 919858 / 14-05-2001 738130 / 14-09-1998 681401 / 14-09-1998 681402 / 14-09-1998 681403 / 14-09-1998 681404 / 14-09-1998 681405 / 14-09-1998 681406 / 14-09-1998 681407 / 14-09-1998 681408 / 14-09-1998 681409 / 14-09-1998 681410 / 14-09-1998

(3) - do - do - do - do - do - do - do - do - do - do N.D.C.C. Bank, Bichkunda. - do - do - do - do - do N.D.C.C. Bank, Kotagir. - do - do - do - do - do - do - do Syndicate Bank, Varni. - do Syndicate Bank, Rudraram. - do S.B.H., Jukkal. S.B.H., Karimnagar. S.B.H. Main, Nizamabad. - do - do - do - do - do S.B.H. Narayankhed, Medak. - do - do - do - do - do - do - do - do - do - do -

162

(4) 2,250/1,500/1,500/1,000/9,000/6,800/1,500/1,700/2,600/2,600/450/600/450/600/1,500/8,000/50/1,000/200/100/100/500/500/1,000/220/3,000/50/50/4,875/1,500/7,500/150/150/150/5,000/500/7,500/1,000/1,000/500/500/500/100/50/50/50/100/-

(1)

15. 16. 17.

(2) 681421 / 14-09-1998 681422 / 14-09-1998 839155 / 15-02-1999 839156 / 15-02-1999 251491/84 / 20-04-1991 251487/88 / 17-04-1999 251493/90 / 23-04-1999 251452/45 / 20-02-1999 477735/230 / 12-08-1999 47779/286 / 08-09-1999 065275/328 / 11-10-2001 117143 / 13-10-2000 065267/320 / 10-10-2001 065261/314 / 08-10-2001 065274/327 / 11-10-2001 065270/223 / 11-10-2001 065266/319 / 10-10-2001 065262/315 / 08-10-2001 065291/324 / 11-10-2001 065260/313 / 08-10-2001 208926/74 / 24-01-2002 542168 / 28-12-2001 No. of D.Ds 03 No. of D.Ds 01 No. of D.Ds 05 No. of D.Ds 09 No. of D.Ds 01 No. of D.Ds 01

18. 19. 20. 21. 22. 23.

No. of D.Ds No. of D.Ds No. of D.Ds No. of D.Ds No. of D.Ds No. of D.Ds

12.

13. 14.

16 03 01 03 01 01

(3) - do - do - do - do Syndicate Bank, Bodhan. - do - do - do - do - do - do - do - do - do - do - do - do - do - do - do - do - do Andhra Bank, Thimmapur. Andhra Bank, Nizamabad. - do Andhra Bank, Banswada. N.D.C.C. Bank, Navipet. S.B.H. Bank, Nizamabad Br., Subshnagar. S.B.H. Main, Nizamabad. S.B.H. Yellareddy. Syndicate Bank, Pedda Kodapgal. Andhra Bank, Banswada. N.D.C.C. Bank, Bichkunda. N.D.C.C. Bank Yellammagutta, Nizamabad. Total:

(4) 100/1,000/150/1,500/2,500/1,250/900/800/500/250/2,500/2,800/2,000/2,500/2,500/4,000/1,000/2,000/2,500/2,500/5,000/1,000/11,000/3,300/8,300/28,050/1,200/500/6,291/3,000/2,100/5,300/2,000/150/2,36,936/-

(Para No. 13 of the Audit Report)

HYDERABAD DATED: 18-01-2008

(G.M MAJID) DIRECTOR OF STATE AUDIT, A.P., HYDERABAD. --0--

163

ACCOUNTING STATEMENTS OF ZILLA PARISHADS, MANDAL PARISHADS AND GRAM PANCHAYATS

STATEMENT No. 1

CONSOLIDATED STATEMENT SHOWING THE STATUS OF AUDIT

Demand as on 01-04-2003 Sl. No.

Audit Completed During the Year

Balance as on 31-03-2004

Name of the Institution

Arrears Current Arrears Current Arrears Current

1

Zilla Parishads

2

22

1

22

1

0

2

Mandal Parishads

3

1096

0

1093

3

3

3

Gram Panchayats

7854

21890

1073

21864

6781

26

165

STATEMENT No. 1 (1) STATEMENT SHOWING STATUS OF AUDIT OF ZILLA PARISHADS FOR THE YEAR 2002-03

Sl. No.

Name of the Institution

Demand as on 01-04-2003

Audit Completed During the Year

Balance as on 31-03-2004

Arrears Current Arrears Current Arrears Current 1 Adilabad

1

1

1

1

0

0

2 Ananthapur

1

1

0

1

1

0

3 Chittoor

0

1

0

1

0

0

4 Cuddapah

0

1

0

1

0

0

5 East Godavari

0

1

0

1

0

0

6 Guntur

0

1

0

1

0

0

7 Karimnagar

0

1

0

1

0

0

8 Khammam

0

1

0

1

0

0

9 Krishna

0

1

0

1

0

0

10 Kurnool

0

1

0

1

0

0

11 Mahaboobnagar

0

1

0

1

0

0

12 Medak

0

1

0

1

0

0

13 Nalgonda

0

1

0

1

0

0

14 Nellore

0

1

0

1

0

0

15 Nizamabad

0

1

0

1

0

0

16 Prakasam

0

1

0

1

0

0

17 Ranga Reddy

0

1

0

1

0

0

18 Srikakulam

0

1

0

1

0

0

19 Visakhapatnam

0

1

0

1

0

0

20 Vizianagaram

0

1

0

1

0

0

21 Warangal

0

1

0

1

0

0

22 West Godavari

0

1

0

1

0

0

2

22

1

22

1

0

Total

166

STATEMENT No. 1 (2) STATEMENT SHOWING STATUS OF AUDIT OF MANDAL PARISHADS FOR THE YEAR 2002-03

Sl. No.

Name of the Institution

Demand as on 01-04-2003

Audit Completed During the Year

Balance as on 31-03-2004

Arrears Current Arrears Current Arrears Current 1 Adilabad

0

52

0

52

0

0

2 Ananthapur

0

63

0

63

0

0

3 Chittoor

0

65

0

65

0

0

4 Cuddapah

0

51

0

51

0

0

5 East Godavari

0

57

0

57

0

0

6 Guntur

0

57

0

57

0

0

7 Karimnagar

0

57

0

57

0

0

8 Khammam

0

46

0

46

0

0

9 Krishna

0

49

0

48

0

1

10 Kurnool

0

53

0

53

0

0

11 Mahaboobnagar

2

64

0

64

2

0

12 Medak

1

45

0

44

1

1

13 Nalgonda

0

59

0

58

0

1

14 Nellore

0

46

0

46

0

0

15 Nizamabad

0

36

0

36

0

0

16 Prakasam

0

56

0

56

0

0

17 Ranga Reddy

0

33

0

33

0

0

18 Srikakulam

0

38

0

38

0

0

19 Visakhapatnam

0

39

0

39

0

0

20 Vizianagaram

0

34

0

34

0

0

21 Warangal

0

50

0

50

0

0

22 West Godavari

0

46

0

46

0

0

3

1096

0

1093

3

3

Total

167

STATEMENT No. 1 (3) STATEMENT SHOWING STATUS OF AUDIT OF GRAM PANCHAYATS FOR THE YEAR 2002-03

Sl. No.

Name of the Institution

Demand as on 01-04-2003

Audit Completed During the Year

Balance as on 31-03-2004

Arrears Current Arrears Current Arrears Current 1 Adilabad

255

866

106

861

149

5

2 Ananthapur

0

1006

0

1006

0

0

3 Chittoor

0

1399

0

1399

0

0

4 Cuddapah

328

820

134

820

194

0

5 East Godavari

33

1011

3

1011

30

0

6 Guntur

9

1023

9

1023

0

0

7 Karimnagar

252

1195

32

1195

220

0

8 Khammam

491

773

60

773

431

0

9 Krishna

72

971

7

971

65

0

10 Kurnool

231

899

231

899

0

0

11 Mahaboobnagar

1777

1346

50

1339

1727

7

12 Medak

558

1061

214

1055

344

6

13 Nalgonda

993

1175

11

1174

982

1

14 Nellore

17

967

17

967

0

0

15 Nizamabad

0

719

0

719

0

0

16 Prakasam

385

1041

55

1041

330

0

17 Ranga Reddy

519

705

54

698

465

7

18 Srikakulam

29

1106

1

1106

28

0

19 Visakhapatnam

32

977

5

977

27

0

20 Vizianagaram

310

931

10

931

300

0

21 Warangal

1562

1013

73

1013

1489

0

1

886

1

886

0

0

7854

21890

1073

21864

6781

26

22 West Godavari Total

168

STATEMENT No. 2

STATEMENT OF CONSOLIDATED RECEIPTS AND EXPENDITURE OF PANCHAYAT RAJ BODIES FOR THE YEAR 2002-03

Rs. In lakhs

SL. No.

NAME OF THE INSTITUTION

RECEIPTS

EXPENDITURE

1

ZILLA PARISHADS

163039.29

157557.66

2

MANDAL PARISHADS

128587.42

124154.93

3

GRAM PANCHAYATS

80992.13

72105.46

372618.85

353818.05

TOTAL:

169

STATEMENT No. 2 (1)

STATEMENT OF CONSOLIDATED RECEIPTS AND EXPENDITURE OF ZILLA PARISHADS FOR THE YEAR 2002-03 Rs. In lakhs Sl. No.

NAME OF THE DISTRICT

RECEIPTS

EXPENDITURE

1

Adilabad

5582.23

5576.70

2

Ananthapur

5898.56

6230.38

3

Chittoor

4663.65

3255.21

4

Cuddapah

2753.53

2526.83

5

East Godavari

12349.61

11905.33

6

Guntur

5633.22

5389.51

7

Karimnagar

8077.62

7946.39

8

Khammam

8778.72

9357.18

9

Krishna

14897.69

9787.72

10

Kurnool

7093.40

6442.88

11

Mahaboobnagar

2926.50

2600.11

12

Medak

10792.89

13903.42

13

Nalgonda

13517.62

17549.59

14

Nellore

7554.92

6844.57

15

Nizamabad

518.87

483.03

16

Prakasam

6129.06

5599.05

17

Ranga Reddy

17846.79

14604.29

18

Srikakulam

4943.20

4579.57

19

Visakhapatnam

3785.66

3860.97

20

Vizianagaram

2477.55

2618.66

21

Warangal

7053.10

7432.17

22

West Godavari

9764.89

9064.10

163039.29

157557.66

Total:

170

STATEMENT No. 2 (2) STATEMENT OF CONSOLIDATED RECEIPTS AND EXPENDITURE OF ZILLA PARISHADS UNDER GENERAL FUND ACCOUNT FOR THE YEAR 2002-03 Rs. In lakhs Sl. No.

Name of the District

1 Adilabad

Opening Balance

Receipts

Total

Expenditure

Closing Balance

-368.44

318.99

-49.45

331.76

-381.22

2 Ananthapur

743.16

1051.66

1794.82

802.02

992.79

3 Chittoor

900.13

350.55

1250.67

242.29

1008.38

4 Cuddapah

582.56

465.10

1047.66

372.29

675.37

1099.99

603.56

1703.55

489.02

1214.53

6 Guntur

700.31

450.01

1150.33

379.42

770.91

7 Karimnagar

246.73

606.53

853.27

440.09

413.18

8 Khammam

799.95

165.32

965.27

163.59

801.68

9 Krishna

990.86

5738.87

6729.73

950.60

5779.13

10 Kurnool

633.20

244.70

877.90

227.90

650.00

11 Mahaboobnagar

594.52

301.72

896.24

99.83

796.41

97.83

382.98

480.81

297.89

182.92

270.41

1291.20

1561.62

1301.90

259.72

3313.62

544.29

3857.90

424.56

3433.34

331.20

121.49

452.69

38.95

413.74

-2194.11

354.84

-1839.28

228.97

-2068.24

-115.02

384.06

269.04

565.07

-296.03

18 Srikakulam

686.25

329.84

1016.09

279.85

736.25

19 Visakhapatnam

733.37

1621.11

2354.48

1620.42

734.05

20 Vizianagaram

249.16

45.94

295.10

33.01

262.09

-255.36

295.00

39.64

91.03

-51.39

902.72

1853.57

2756.29

1983.43

772.86

10943.03

17521.33

28464.37

5 East Godavari

12 Medak 13 Nalgonda 14 Nellore 15 Nizamabad 16 Prakasam 17 Ranga Reddy

21 Warangal 22 West Godavari Total:

171

11363.91 17100.46

STATEMENT No. 2 (3) STATEMENT OF CONSOLIDATED RECEIPTS AND EXPENDITURE OF ZILLA PARISHADS UNDER PARISHAD EDUCATION FUND ACCOUNT FOR THE YEAR 2002-03 Rs. In lakhs Sl. No.

Name of the District

Opening Balance

Receipts

Total

Expenditure

Closing Balance

1 Adilabad

381.18

2468.31

2849.48

2507.76

341.72

2 Ananthapur

228.91

2900.90

3129.81

2793.65

336.15

74.22

321.62

395.84

247.41

148.44

213.72

353.99

567.71

340.08

227.63

1451.13

3508.42

4959.54

3676.24

1283.30

6 Guntur

497.43

2482.32

2979.75

2860.95

118.81

7 Karimnagar

273.98

4285.39

4559.37

4220.91

338.46

8 Khammam

313.49

2395.10

2708.58

2625.32

83.26

9 Krishna

211.45

3875.19

4086.64

3842.27

244.37

10 Kurnool

-1.93

2349.89

2347.96

2389.94

-41.98

-293.00

21.27

-271.72

9.93

-281.65

805.38

3434.95

4240.33

3586.80

653.53

4803.11

5478.57

10281.68

9878.96

402.73

14 Nellore

278.75

3459.68

3738.43

3424.61

313.82

15 Nizamabad

154.42

0.06

154.48

1.07

153.41

16 Prakasam

123.29

2911.72

3035.01

2907.73

127.29

17 Ranga Reddy

203.17

2531.58

2734.75

2879.78

-145.03

18 Srikakulam

243.62

2839.09

3082.71

2751.01

331.70

-3696.35

1764.46

-1931.89

1784.43

-3716.32

20 Vizianagaram

148.73

2160.35

2309.08

2247.54

61.53

21 Warangal

110.02

3626.44

3736.46

3584.89

151.57

22 West Godavari

810.88

4065.46

4876.34

4178.78

697.56

7335.60

57234.75

64570.35

62740.07

1830.28

3 Chittoor 4 Cuddapah 5 East Godavari

11 Mahaboobnagar 12 Medak 13 Nalgonda

19 Visakhapatnam

Total:

172

STATEMENT No. 2 (4) STATEMENT OF CONSOLIDATED RECEIPTS AND EXPENDITURE OF ZILLA PARISHADS UNDER SOCIAL WELFARE ACCOUNT FOR THE YEAR 2002-03 Rs. In lakhs Sl. No.

Name of the District

1 Adilabad

Opening Balance

Receipts

Total

Expenditure

Closing Balance

58.84

59.12

117.96

26.04

91.92

332.87

70.57

403.44

29.85

373.59

3 Chittoor

65.90

91.44

157.34

123.25

34.09

4 Cuddapah

41.98

216.43

258.42

53.88

204.54

472.97

191.13

664.11

487.68

176.43

6 Guntur

32.04

76.07

108.11

7.82

100.28

7 Karimnagar

32.49

32.62

65.12

0.72

64.40

8 Khammam

9.22

41.14

50.36

95.42

-45.06

9 Krishna

137.54

146.38

283.92

196.77

87.15

10 Kurnool

336.00

126.19

462.19

3.00

459.19

-246.06

30.29

-215.77

170.36

-386.13

197.14

0.00

197.14

0.41

196.73

83.12

101.96

185.08

55.32

129.76

160.57

75.54

236.11

21.19

214.92

74.40

70.09

144.49

74.94

69.55

110.02

170.22

280.24

30.49

249.75

-1594.02

132.00

-1462.02

193.00

-1655.02

31.56

114.88

146.44

73.16

73.28

19 Visakhapatnam

264.72

149.77

414.49

76.90

337.60

20 Vizianagaram

122.12

42.94

165.06

76.78

88.28

21 Warangal

125.71

1670.83

1796.54

1671.47

125.08

22 West Godavari

214.73

180.64

395.37

72.06

323.30

1063.88

3790.23

4854.11

3540.50

1313.61

2 Ananthapur

5 East Godavari

11 Mahaboobnagar 12 Medak 13 Nalgonda 14 Nellore 15 Nizamabad 16 Prakasam 17 Ranga Reddy 18 Srikakulam

Total:

173

STATEMENT No. 2 (5) STATEMENT OF CONSOLIDATED RECEIPTS AND EXPENDITURE OF ZILLA PARISHADS UNDER MINOR IRRIGATION ACCOUNT FOR THE YEAR 2002-03 Rs. In lakhs Sl. No.

Name of the District

1 Adilabad

Opening Balance

Receipts

Total

Expenditure

Closing Balance

95.98

0.00

95.98

0.00

95.98

2 Ananthapur

178.85

4.25

183.10

1.87

181.23

3 Chittoor

173.58

22.71

196.29

0.00

196.29

4 Cuddapah

61.01

419.54

480.55

397.80

82.76

5 East Godavari

21.25

0.00

21.25

0.00

21.25

-13.76

0.00

-13.76

30.63

-44.39

7 Karimnagar

31.10

0.00

31.10

0.00

31.10

8 Khammam

54.13

314.87

369.00

319.53

49.47

9 Krishna

18.12

56.99

75.11

36.97

38.14

10 Kurnool

78.42

0.00

78.42

22.09

56.33

-323.01

0.04

-322.97

74.19

-397.16

12 Medak

91.99

244.90

336.89

263.78

73.11

13 Nalgonda

38.47

0.00

38.47

0.00

38.47

14 Nellore

78.42

0.00

78.42

0.00

78.42

109.12

0.00

109.12

0.00

109.12

16 Prakasam

36.65

0.00

36.65

7.73

28.92

17 Ranga Reddy

40.51

11.22

51.73

9.66

42.07

18 Srikakulam

96.55

0.00

96.55

0.00

96.55

19 Visakhapatnam

27.42

0.00

27.42

0.00

27.42

20 Vizianagaram

371.84

0.00

371.84

1.72

370.12

21 Warangal

273.20

0.00

273.20

0.00

273.20

47.86

0.00

47.86

0.00

47.86

1587.70

1074.51

2662.21

1165.95

1496.26

6 Guntur

11 Mahaboobnagar

15 Nizamabad

22 West Godavari Total:

174

STATEMENT No. 2 (6) STATEMENT OF CONSOLIDATED RECEIPTS AND EXPENDITURE OF ZILLA PARISHADS UNDER ROADS AND BRIDGES ACCOUNT FOR THE YEAR 2002-03 Rs. In lakhs Sl. No.

Name of the District

Opening Balance

Receipts

Total

Expenditure

Closing Balance

1 Adilabad

-444.39

861.76

417.36

861.76

-444.39

2 Ananthapur

1784.32

280.24

2064.56

122.36

1942.20

-52.15

380.50

328.35

519.87

-191.52

-410.27

93.12

-317.15

101.50

-418.66

296.64

0.00

296.64

0.00

296.64

77.96

9.24

87.20

33.97

53.24

7 Karimnagar

-848.63

0.00

-848.63

0.00

-848.63

8 Khammam

411.23

1922.06

2333.30

2302.05

31.24

9 Krishna

-770.21

4110.28

3340.07

3578.79

-238.72

10 Kurnool

472.27

77.48

549.74

291.29

258.46

11 Mahaboobnagar

890.79

24.14

914.92

38.97

875.95

-966.68

361.13

-605.55

424.63

-1030.18

87.77

0.00

87.77

0.00

87.77

14 Nellore

1164.21

894.63

2058.84

865.10

1193.74

15 Nizamabad

-398.72

0.00

-398.72

0.00

-398.72

-47.36

2.36

-45.00

2.77

-47.77

-2838.11

405.48

-2432.63

2670.06

-5102.69

-311.65

25.46

-286.18

56.78

-342.96

0.00

0.00

0.00

0.00

0.00

-836.31

21.51

-814.81

0.00

-814.81

21 Warangal

688.47

36.33

724.80

25.33

699.48

22 West Godavari

702.04

0.00

702.04

0.00

702.04

-1348.78

9505.71

8156.93

11895.23

-3738.30

3 Chittoor 4 Cuddapah 5 East Godavari 6 Guntur

12 Medak 13 Nalgonda

16 Prakasam 17 Ranga Reddy 18 Srikakulam 19 Visakhapatnam 20 Vizianagaram

Total:

175

STATEMENT No. 2 (7) STATEMENT OF CONSOLIDATED RECEIPTS AND EXPENDITURE OF ZILLA PARISHADS UNDER RURAL WATER SUPPLY ACCOUNT FOR THE YEAR 2002-03 Rs. In lakhs Sl. No.

Name of the District

Opening Balance

Receipts

Total

Expenditure

Closing Balance

1 Adilabad

-490.44

922.84

432.40

922.84

-490.44

2 Ananthapur

5479.76

60.22

5539.98

179.16

5360.82

3 Chittoor

-165.53

0.69

-164.84

53.96

-218.80

-3.11

7.26

4.15

18.61

-14.46

5 East Godavari

2080.01

0.00

2080.01

0.00

2080.01

6 Guntur

-910.81

1.03

-909.77

34.84

-944.61

7 Karimnagar

-5727.27

0.00

-5727.27

0.00

-5727.27

8 Khammam

-172.96

295.43

122.46

225.10

-102.64

9 Krishna

496.40

74.79

571.19

75.34

495.85

10 Kurnool

-478.36

24.86

-453.49

72.97

-526.47

11 Mahaboobnagar

2018.64

0.00

2018.64

0.00

2018.64

12 Medak

-676.68

3879.57

3202.89

3828.75

-625.86

13 Nalgonda

1668.67

225.59

1894.26

239.14

1655.11

-1165.94

15.20

-1150.74

54.76

-1205.50

15 Nizamabad

-104.73

0.00

-104.73

0.00

-104.73

16 Prakasam

5989.25

21.09

6010.33

28.82

5981.51

17 Ranga Reddy

5516.59

5.32

5521.91

172.24

5349.67

18 Srikakulam

2377.33

254.12

2631.45

206.77

2424.67

19 Visakhapatnam

353.45

0.00

353.45

0.00

353.45

20 Vizianagaram

237.98

0.00

237.98

0.00

237.98

-175.38

142.43

-32.95

137.62

-170.57

42.19

0.00

42.19

0.00

42.19

16189.06

5930.43

22119.49

4 Cuddapah

14 Nellore

21 Warangal 22 West Godavari Total:

176

6250.92 15868.57

STATEMENT No. 2 (8) STATEMENT OF CONSOLIDATED RECEIPTS AND EXPENDITURE OF ZILLA PARISHADS UNDER OTHER PROGRAMMES ACCOUNT FOR THE YEAR 2002-03 Rs. In lakhs Sl. No.

Name of the District

Opening Balance

Receipts

Total

Expenditure

Closing Balance

1 Adilabad

-160.18

0.00

-160.18

0.00

-160.18

2 Ananthapur

-822.25

200.05

-622.20

989.40

-1611.61

-9.63

158.25

148.62

159.61

-10.99

4 Cuddapah

292.37

345.60

637.97

354.60

283.37

5 East Godavari

106.03

3568.08

3674.11

3694.45

-20.34

-5309.03

1801.32

-3507.70

955.42

-4463.13

7 Karimnagar

-147.33

267.29

119.96

504.50

-384.53

8 Khammam

252.50

2701.28

2953.78

2743.66

210.12

9 Krishna

53.38

148.32

201.70

281.20

-79.50

10 Kurnool

-338.12

129.29

-208.83

172.87

-381.70

11 Mahaboobnagar

747.51

2502.82

3250.33

2160.66

1089.67

12 Medak

329.46

329.46

658.92

4071.23

-3412.31

13 Nalgonda

2883.02

5351.15

8234.17

5004.65

3229.52

14 Nellore

1266.34

2073.67

3340.02

1032.54

2307.48

15 Nizamabad

-41.62

0.00

-41.62

0.00

-41.62

16 Prakasam

557.60

0.00

557.60

0.00

557.60

1071.24

0.00

1071.24

0.00

1071.24

-30.54

205.71

175.17

166.49

8.68

-222.52

0.00

-222.52

0.00

-222.52

20 Vizianagaram

149.68

0.00

149.68

0.00

149.68

21 Warangal

443.44

0.00

443.44

0.00

443.44

7740.13

2628.94

10369.06

1912.62

8456.44

8811.48

22411.25

31222.73

24203.91

7018.81

3 Chittoor

6 Guntur

17 Ranga Reddy 18 Srikakulam 19 Visakhapatnam

22 West Godavari Total:

177

STATEMENT No. 2 (9) STATEMENT OF CONSOLIDATED RECEIPTS AND EXPENDITURE OF ZILLA PARISHADS UNDER JAWAHAR GRAMEENA SAMRUDDHI YOJANA/SAMPOORNA GRAMEENA ROJGAR YOJANA ACCOUNT FOR THE YEAR 2002-03 Rs. In lakhs Sl. No.

Name of the District

Opening Balance

Receipts

Total

Expenditure

Closing Balance

1 Adilabad

0.00

0.00

0.00

0.00

0.00

2 Ananthapur

0.00

1000.57

1000.57

1077.78

-77.21

3 Chittoor

-17.13

280.33

263.20

280.33

-17.13

4 Cuddapah

-57.50

18.58

-38.92

0.00

-38.92

5 East Godavari

0.00

0.00

0.00

0.00

0.00

6 Guntur

0.27

344.59

344.86

447.74

-102.88

-3.16

1589.06

1585.90

1615.61

-29.70

252.50

0.00

252.50

0.00

252.50

9 Krishna

0.32

172.70

173.02

276.76

-103.74

10 Kurnool

0.00

167.70

167.70

124.12

43.58

11 Mahaboobnagar

0.00

0.00

0.00

0.00

0.00

77.48

0.00

77.48

0.00

77.48

-57.21

0.00

-57.21

0.00

-57.21

14 Nellore

0.00

0.00

0.00

0.00

0.00

15 Nizamabad

0.00

0.00

0.00

0.00

0.00

16 Prakasam

0.80

370.71

371.51

438.71

-67.20

17 Ranga Reddy

-0.05

927.45

927.40

925.67

1.73

18 Srikakulam

-8.71

242.24

233.53

245.36

-11.83

1376.36

0.00

1376.36

0.00

1376.36

20 Vizianagaram

0.00

77.73

77.73

85.98

-8.25

21 Warangal

9.78

449.64

459.42

449.64

9.78

22 West Godavari

0.00

302.15

302.15

302.15

0.00

1573.75

5943.45

7517.20

6269.85

1247.35

7 Karimnagar 8 Khammam

12 Medak 13 Nalgonda

19 Visakhapatnam

Total:

178

STATEMENT No. 2 (10) STATEMENT OF CONSOLIDATED RECEIPTS AND EXPENDITURE OF ZILLA PARISHADS UNDER DEPOSITS ACCOUNT FOR THE YEAR 2002-03 Rs. In lakhs Sl. No.

Name of the District

1 Adilabad

Opening Balance

Receipts

Total

Expenditure

Closing Balance

65.46

831.77

897.23

770.13

127.10

2 Ananthapur

-607.86

180.49

-427.37

61.35

-488.72

3 Chittoor

5309.39

3018.31

8327.70

1594.78

6732.92

300.77

380.80

681.57

380.06

301.51

76.53

1884.75

1961.28

2306.09

-344.81

-67.57

252.65

185.09

297.34

-112.25

7 Karimnagar

3209.72

851.38

4061.11

711.84

3349.27

8 Khammam

678.17

897.19

1575.37

832.32

743.05

9 Krishna

-233.64

514.71

281.07

453.10

-172.03

10 Kurnool

2000.62

3317.43

5318.05

2464.61

2853.44

11 Mahaboobnagar

5352.08

16.91

5368.99

16.26

5352.73

12 Medak

4648.77

2000.51

6649.28

1000.36

5648.92

13 Nalgonda

5261.59

851.55

6113.14

832.51

5280.63

420.03

452.84

872.87

872.87

0.00

15 Nizamabad

1046.70

243.35

1290.05

240.13

1049.92

16 Prakasam

1960.87

1915.09

3875.96

1593.58

2282.38

10015.65

13368.07

23383.72

-284.00

602.34

318.34

457.53

-139.19

79.89

5.51

85.40

29.34

56.05

20 Vizianagaram

402.65

20.48

423.13

33.73

389.40

21 Warangal

797.97

458.98

1256.94

983.88

273.06

1.79

0.00

1.79

1.79

0.00

40435.59

32065.12

72500.71

4 Cuddapah 5 East Godavari 6 Guntur

14 Nellore

17 Ranga Reddy 18 Srikakulam 19 Visakhapatnam

22 West Godavari Total:

7166.10 16217.62

23099.70 49401.01

Bold Numbers Include both Advances Account and Deposit Account

179

STATEMENT No. 2 (11) STATEMENT OF CONSOLIDATED RECEIPTS AND EXPENDITURE OF ZILLA PARISHADS UNDER ADVANCES ACCOUNT FOR THE YEAR 200203 Rs. In lakhs Sl. No.

Name of the District

1 Adilabad

Opening Balance

Receipts

Total

Expenditure

Closing Balance

397.37

1.58

398.95

1.37

397.58

0.00

0.00

0.00

0.00

0.00

331.03

29.12

360.15

17.81

342.34

-0.77

21.01

20.23

26.93

-6.70

0.00

0.00

0.00

0.00

0.00

6 Guntur

-2.13

9.07

6.94

2.11

4.83

7 Karimnagar

56.81

2.92

59.73

2.95

56.78

8 Khammam

0.00

14.42

14.42

20.74

-6.32

9 Krishna

670.85

38.09

708.95

3.34

705.61

10 Kurnool

-214.44

10.42

-204.02

5.80

-209.82

11 Mahaboobnagar

-163.26

0.00

-163.26

0.00

-163.26

-31.91

129.00

97.09

404.36

-307.27

-166.97

36.34

-130.64

57.93

-188.57

0.00

0.00

0.00

0.00

0.00

15 Nizamabad

-170.72

3.88

-166.84

2.24

-169.08

16 Prakasam

-711.09

30.27

-680.82

8.02

-688.83

216.01

81.57

297.58

22.71

274.87

18 Srikakulam

-144.11

11.94

-132.17

12.25

-144.42

19 Visakhapatnam

1699.71

0.00

1699.71

0.00

1699.71

-60.12

0.70

-59.41

6.90

-66.32

0.00

0.00

0.00

0.00

0.00

44.75

23.64

68.39

46.61

21.78

1751.01

443.98

2194.99

642.08

1552.90

2 Ananthapur 3 Chittoor 4 Cuddapah 5 East Godavari

12 Medak 13 Nalgonda 14 Nellore

17 Ranga Reddy

20 Vizianagaram 21 Warangal 22 West Godavari Total:

180

STATEMENT No. 2 (12)

STATEMENT OF CONSOLIDATED RECEIPTS AND EXPENDITURE OF ZILLA PARISHADS UNDER LOANS ACCOUNT FOR THE YEAR 2002-03 Rs. In lakhs Sl. No.

Name of the District

1 Adilabad

Opening Balance

Receipts

Total

Expenditure

Closing Balance

-6.24

0.00

-6.24

0.00

-6.24

107.45

18.87

126.32

26.52

99.80

6.37

10.15

16.51

15.90

0.62

-12.53

25.47

12.94

17.06

-4.12

4946.47

28.15

4974.62

26.60

4948.02

-23.25

18.56

-4.69

54.95

-59.64

7 Karimnagar

36.09

20.46

56.55

5.95

50.60

8 Khammam

18.20

0.00

18.20

0.14

18.06

9 Krishna

3.15

0.00

3.15

0.00

3.15

10 Kurnool

-37.08

28.81

-8.28

30.31

-38.59

-0.75

29.32

28.57

27.80

0.76

0.82

25.02

25.84

10.70

15.14

725.57

20.48

746.05

17.94

728.11

14 Nellore

-7.13

21.31

14.18

25.24

-11.06

15 Nizamabad

24.16

24.65

48.81

21.45

27.36

16 Prakasam

-1.11

0.87

-0.24

0.32

-0.57

17 Ranga Reddy

0.04

0.04

0.08

0.00

0.08

18 Srikakulam

6.41

0.16

6.57

0.00

6.57

14.75

7.50

22.25

17.50

4.75

20 Vizianagaram

6.19

13.22

19.42

13.10

6.32

21 Warangal

0.28

8.35

8.63

8.35

0.28

10.38

19.23

29.61

22.70

6.91

5818.22

320.62

6138.84

342.53

5796.31

2 Ananthapur 3 Chittoor 4 Cuddapah 5 East Godavari 6 Guntur

11 Mahaboobnagar 12 Medak 13 Nalgonda

19 Visakhapatnam

22 West Godavari Total:

181

STATEMENT No. 2 (13)

STATEMENT OF CONSOLIDATED RECEIPTS AND EXPENDITURE OF ZILLA PARISHADS UNDER PENSION FUND ACCOUNT FOR THE YEAR 2002-03 Rs. In lakhs Sl. No.

Name of the District

Opening Balance

Receipts

Total

Expenditure

Closing Balance

1 Adilabad

-78.81

117.87

39.07

155.04

-115.97

2 Ananthapur

616.38

130.75

747.13

146.41

600.72

3 Chittoor

433.35

0.00

433.35

0.00

433.35

-679.11

406.62

-272.49

464.03

-736.52

5 East Godavari

311.71

2565.52

2877.23

1225.24

1651.99

6 Guntur

271.83

188.34

460.17

284.32

175.85

0.00

421.96

421.96

443.83

-21.88

8 Khammam

-19.69

31.90

12.21

29.31

-17.10

9 Krishna

-63.17

21.37

-41.80

92.58

-134.38

10 Kurnool

-514.48

616.63

102.16

637.98

-535.82

11 Mahaboobnagar

3708.40

0.00

3708.40

2.12

3706.28

12 Medak

-9.21

5.37

-3.84

14.51

-18.35

13 Nalgonda

20.00

160.77

180.77

161.24

19.53

-331.66

17.77

-313.89

123.69

-437.58

-43.13

55.35

12.22

104.25

-92.03

16 Prakasam

43.57

351.91

395.48

351.91

43.57

17 Ranga Reddy

72.25

0.00

72.25

0.00

72.25

-222.54

317.42

94.87

330.37

-235.50

65.03

237.31

302.34

332.37

-30.04

20 Vizianagaram

-209.43

94.68

-114.75

119.88

-234.63

21 Warangal

-409.54

365.09

-44.45

479.97

-524.42

22 West Godavari

-349.77

691.27

341.50

543.95

-202.45

2611.97

6797.90

9409.87

6043.00

3366.87

4 Cuddapah

7 Karimnagar

14 Nellore 15 Nizamabad

18 Srikakulam 19 Visakhapatnam

Total:

182

STATEMENT No. 3 STATEMENT OF CONSOLIDATED RECEIPTS AND EXPENDITURE OF MANDAL PARISHADS FOR THE YEAR 2002-03 Rs. In lakhs Sl. No.

NAME OF THE DISTRICT

RECEIPTS

EXPENDITURE

1

Adilabad

4755.55

4558.84

2

Ananthapur

6892.49

6771.64

3

Chittoor

1379.57

1567.64

4

Cuddapah

5327.63

5341.48

5

East Godavari

8350.88

8013.17

6

Guntur

3738.25

3672.99

7

Karimnagar

6399.91

6025.17

8

Khammam

6992.47

5617.73

9

Krishna

6797.36

6915.03

10 Kurnool

6864.41

6442.15

686.51

802.49

7300.23

6355.23

625.81

737.12

14 Nellore

8468.06

8239.49

15 Nizamabad

5723.09

5682.31

16 Prakasam

8702.16

8235.61

17 Ranga Reddy

5914.02

5871.14

18 Srikakulam

7367.39

7589.04

19 Visakhapatnam

7061.27

7041.08

20 Vizianagaram

6101.46

5950.13

21 Warangal

5027.79

4922.88

22 West Godavari

8111.11

7802.58

128587.42

124154.93

11 Mahaboobnagar 12 Medak 13 Nalgonda

Total:

183

STATEMENT No. 3 (1)

STATEMENT OF CONSOLIDATED RECEIPTS AND EXPENDITURE OF MANDAL PARISHADS UNDER GENERAL FUND ACCOUNT FOR THE YEAR 2002-03 Rs. In lakhs Sl. No.

Name of the District

1 Adilabad

Opening Balance

Receipts

Total

Expenditure

Closing Balance

72.09

155.24

227.33

151.23

76.10

2 Ananthapur

354.56

559.79

914.36

581.44

332.91

3 Chittoor

694.61

653.32

1347.94

667.44

680.50

1020.66

610.69

1631.34

544.07

1087.27

5 East Godavari

833.65

1396.38

2230.03

1191.51

1038.52

6 Guntur

217.43

209.69

427.13

199.05

228.08

7 Karimnagar

93.78

425.01

518.79

435.95

82.84

8 Khammam

-36.46

477.11

440.65

327.68

112.97

9 Krishna

620.54

739.53

1360.07

654.72

705.35

10 Kurnool

498.04

1195.11

1693.15

1031.63

661.53

11 Mahaboobnagar

163.61

324.05

487.66

436.33

51.33

84.27

241.25

325.52

337.28

-11.76

-134.33

38.25

-96.07

47.53

-143.60

14 Nellore

402.97

247.93

650.90

2.07

648.83

15 Nizamabad

180.04

149.83

329.87

149.22

180.65

16 Prakasam

280.48

572.88

853.36

385.78

467.58

17 Ranga Reddy

-62.37

545.97

483.60

608.04

-124.44

18 Srikakulam

418.72

379.57

798.29

358.59

439.70

1221.99

594.26

1816.25

687.42

1128.83

88.14

621.50

709.63

569.48

140.15

21 Warangal

186.85

101.90

288.75

91.01

197.75

22 West Godavari

778.93

809.08

1588.02

602.42

985.59

7978.22

11048.35

19026.57

10059.88

8966.69

4 Cuddapah

12 Medak 13 Nalgonda

19 Visakhapatnam 20 Vizianagaram

Total:

184

STATEMENT No. 3 (2) STATEMENT OF CONSOLIDATED RECEIPTS AND EXPENDITURE OF MANDAL PARISHADS UNDER ELEMENTARY EDUCATION FUND ACCOUNT FOR THE YEAR 2002-03 Rs. In lakhs Sl. No.

Name of the District

Opening Balance

Receipts

Total

Expenditure

Closing Balance

1 Adilabad

608.21

4370.70

4978.91

4195.05

783.86

2 Ananthapur

355.76

6228.52

6584.28

6124.38

459.90

3107.28

81.54

3188.82

347.96

2840.86

4 Cuddapah

214.36

4460.47

4674.83

4553.92

120.91

5 East Godavari

647.02

6687.75

7334.77

6642.02

692.75

6 Guntur

335.42

3481.99

3817.41

3458.44

358.97

7 Karimnagar

280.26

5819.46

6099.72

5491.64

608.07

8 Khammam

826.29

5171.46

5997.75

3878.53

2119.22

9 Krishna

833.15

5761.65

6594.80

6058.15

536.65

10 Kurnool

242.36

5600.73

5843.09

5345.49

497.60

10.25

117.67

127.92

162.45

-34.53

361.88

5407.06

5768.94

5270.61

498.33

13 Nalgonda

4615.23

206.92

4822.15

359.39

4462.76

14 Nellore

1699.62

8118.64

9818.27

8172.80

1645.47

15 Nizamabad

259.05

4225.35

4484.40

4215.28

269.12

16 Prakasam

138.56

7628.75

7767.31

7610.71

156.60

17 Ranga Reddy

319.51

4367.88

4687.39

4324.55

362.84

18 Srikakulam

640.68

6815.54

7456.22

7095.08

361.14

3921.09

6379.51

10300.60

6263.50

4037.10

20 Vizianagaram

276.18

5277.19

5553.37

5183.51

369.86

21 Warangal

304.33

4597.60

4901.93

4416.28

485.66

22 West Godavari

253.31

7091.12

7344.43

7047.06

297.36

3 Chittoor

11 Mahaboobnagar 12 Medak

19 Visakhapatnam

Total:

20249.80 107897.51 128147.30

185

106216.82 21930.49

STATEMENT No. 3 (3) STATEMENT OF CONSOLIDATED RECEIPTS AND EXPENDITURE OF MANDAL PARISHADS UNDER SOCIAL WELFARE ACCOUNT FOR THE YEAR 2002-03 Rs. In lakhs Sl. No.

Name of the District

1 Adilabad

Opening Balance

Receipts

Total

Expenditure

Closing Balance

69.35

29.10

98.45

19.64

78.80

2 Ananthapur

187.67

83.10

270.77

43.96

226.81

3 Chittoor

165.96

122.50

288.45

57.80

230.66

4 Cuddapah

116.62

113.89

230.51

95.71

134.80

5 East Godavari

-41.15

137.12

95.97

70.20

25.77

6 Guntur

215.85

35.09

250.94

10.49

240.44

7 Karimnagar

205.55

63.21

268.76

19.51

249.26

8 Khammam

125.88

0.00

125.88

0.00

125.88

9 Krishna

154.65

103.54

258.20

73.02

185.18

10 Kurnool

-284.87

24.59

-260.28

20.18

-280.45

71.10

60.47

131.57

20.87

110.70

12 Medak

123.17

69.97

193.14

44.37

148.77

13 Nalgonda

310.83

61.25

372.08

31.16

340.92

14 Nellore

172.92

57.87

230.79

28.72

202.06

59.10

27.74

86.84

29.29

57.55

16 Prakasam

213.91

149.68

363.59

78.62

284.97

17 Ranga Reddy

190.73

150.86

341.59

133.18

208.41

18 Srikakulam

103.71

120.48

224.19

103.80

120.39

19 Visakhapatnam

112.87

32.92

145.79

33.64

112.16

20 Vizianagaram

102.38

13.56

115.95

8.38

107.57

21 Warangal

177.55

80.42

257.98

125.43

132.54

22 West Godavari

-55.88

138.27

82.39

101.26

-18.87

2497.92

1675.62

4173.54

1149.22

3024.32

11 Mahaboobnagar

15 Nizamabad

Total:

186

STATEMENT No. 3 (4) STATEMENT OF CONSOLIDATED RECEIPTS AND EXPENDITURE OF MANDAL PARISHADS UNDER MINOR IRRIGATION ACCOUNT FOR THE YEAR 2002-03 Rs. In lakhs Sl. No.

Name of the District

Opening Balance

Receipts

Total

Expenditure

Closing Balance

1 Adilabad

0.30

0.00

0.30

0.00

0.30

2 Ananthapur

0.87

0.00

0.87

0.00

0.87

3 Chittoor

-1.00

0.00

-1.00

0.00

-1.00

4 Cuddapah

-2.47

0.00

-2.47

0.32

-2.79

5 East Godavari

-5.43

0.00

-5.43

0.00

-5.43

6 Guntur

5.32

0.00

5.32

0.00

5.32

7 Karimnagar

6.57

0.00

6.57

0.00

6.57

8 Khammam

2.86

0.00

2.86

0.00

2.86

9 Krishna

0.36

1.90

2.26

5.74

-3.48

10 Kurnool

-0.28

0.00

-0.28

0.00

-0.28

11 Mahaboobnagar

0.65

0.00

0.65

0.00

0.65

12 Medak

2.28

2.68

4.96

84.00

-79.04

13 Nalgonda

5.61

54.28

59.89

44.90

15.00

14 Nellore

3.52

0.00

3.52

0.00

3.52

-0.82

0.00

-0.82

0.39

-1.21

0.74

0.00

0.74

0.00

0.74

17 Ranga Reddy

-3.41

0.00

-3.41

0.00

-3.41

18 Srikakulam

48.47

0.00

48.47

1.03

47.44

2.25

0.00

2.25

0.00

2.25

20 Vizianagaram

-1.19

0.00

-1.19

0.00

-1.19

21 Warangal

24.86

1.96

26.82

4.12

22.71

22 West Godavari

-0.35

0.00

-0.35

0.00

-0.35

89.72

60.82

150.54

140.49

10.05

15 Nizamabad 16 Prakasam

19 Visakhapatnam

Total:

187

STATEMENT No. 3 (5) STATEMENT OF CONSOLIDATED RECEIPTS AND EXPENDITURE OF MANDAL PARISHADS UNDER DEPOSITS ACCOUNT FOR THE YEAR 2002-03 Rs. In lakhs Sl. No.

Name of the District

1 Adilabad

Opening Balance

Receipts

Total

Expenditure

Closing Balance

7.14

122.82

129.97

114.71

15.25

-1.82

21.08

19.26

21.86

-2.60

0.96

12.03

12.98

8.92

4.06

4 Cuddapah

39.27

27.08

66.35

23.25

43.10

5 East Godavari

40.61

107.19

147.79

87.71

60.09

6 Guntur

68.53

0.71

69.23

0.13

69.10

7 Karimnagar

55.27

43.68

98.95

44.26

54.70

8 Khammam

44.82

13.63

58.45

7.88

50.58

9 Krishna

77.47

34.22

111.69

15.84

95.85

10 Kurnool

17.86

31.09

48.96

31.71

17.24

-19.26

164.28

145.02

161.51

-16.50

-570.92

1318.65

747.73

377.73

370.00

75.99

53.16

129.15

50.85

78.30

14 Nellore

-21.86

37.86

16.00

34.90

-18.90

15 Nizamabad

102.78

83.26

186.04

66.93

119.11

16 Prakasam

14.52

79.26

93.78

63.54

30.24

17 Ranga Reddy

63.08

621.53

684.61

596.80

87.81

18 Srikakulam

37.45

39.68

77.13

23.25

53.88

19 Visakhapatnam

34.69

1.23

35.91

1.28

34.63

20 Vizianagaram

54.84

51.29

106.13

46.69

59.43

21 Warangal

61.54

24.62

86.16

16.81

69.35

22 West Godavari

59.31

35.95

95.26

24.26

71.00

242.27

2924.28

3166.55

1820.84

1345.71

2 Ananthapur 3 Chittoor

11 Mahaboobnagar 12 Medak 13 Nalgonda

Total:

Bold Numbers Include both Advances Account and Deposit Account

188

STATEMENT No. 3 (6) STATEMENT OF CONSOLIDATED RECEIPTS AND EXPENDITURE OF MANDAL PARISHADS UNDER ADVANCES ACCOUNT FOR THE YEAR 2002-03 Rs. In lakhs Sl. No.

Name of the District

1 Adilabad

Opening Balance

Receipts

Total

Expenditure

Closing Balance

-8.87

35.61

26.74

38.21

-11.47

0.00

0.00

0.00

0.00

0.00

52.68

17.44

70.12

18.41

51.70

4 Cuddapah

-24.01

68.07

44.06

75.84

-31.78

5 East Godavari

-16.34

21.59

5.25

21.13

-15.88

-3.01

10.78

7.77

4.87

2.90

7 Karimnagar

0.00

0.00

0.00

0.00

0.00

8 Khammam

0.00

4.16

4.16

2.83

1.33

9 Krishna

-3.10

9.78

6.68

11.61

-4.93

10 Kurnool

12.67

12.89

25.56

13.15

12.41

11 Mahaboobnagar

-1.69

18.61

16.92

19.96

-3.05

12 Medak

-8.23

57.87

49.64

63.90

-14.26

13 Nalgonda

-5.09

21.68

16.60

17.05

-0.45

14 Nellore

0.00

0.00

0.00

0.00

0.00

15 Nizamabad

3.59

28.03

31.62

30.11

1.51

16 Prakasam

0.00

0.00

0.00

0.00

0.00

17 Ranga Reddy

15.20

45.52

60.72

37.32

23.40

18 Srikakulam

-1.81

12.13

10.31

7.29

3.03

19 Visakhapatnam

-9.82

51.46

41.64

52.97

-11.33

20 Vizianagaram

16.89

7.59

24.48

20.74

3.73

-23.62

7.08

-16.55

6.02

-22.57

8.06

36.69

44.74

26.28

18.47

3.49

466.96

470.45

467.68

2.77

2 Ananthapur 3 Chittoor

6 Guntur

21 Warangal 22 West Godavari Total:

189

STATEMENT No. 3 (7) STATEMENT OF CONSOLIDATED RECEIPTS AND EXPENDITURE OF MANDAL PARISHADS UNDER LOANS ACCOUNT FOR THE YEAR 200203 Rs. In lakhs Sl. No.

Name of the District

1 Adilabad

Opening Balance

Receipts

Total

Expenditure

Closing Balance

0.00

0.00

0.00

0.00

0.00

2 Ananthapur

-4.48

0.00

-4.48

0.00

-4.48

3 Chittoor

-1.00

0.00

-1.00

0.00

-1.00

4 Cuddapah

2.79

0.00

2.79

0.00

2.79

5 East Godavari

1.13

0.00

1.13

0.00

1.13

6 Guntur

0.00

0.00

0.00

0.00

0.00

7 Karimnagar

0.16

0.00

0.16

0.00

0.16

8 Khammam

3.80

0.00

3.80

0.00

3.80

9 Krishna

4.58

0.06

4.64

0.58

4.06

10 Kurnool

-3.99

0.00

-3.99

0.00

-3.99

11 Mahaboobnagar

8.37

0.00

8.37

0.00

8.37

12 Medak

6.58

0.00

6.58

0.00

6.58

13 Nalgonda

0.91

1.66

2.58

1.54

1.04

20.88

0.00

20.88

0.00

20.88

114.22

0.00

114.22

0.00

114.22

-0.30

0.00

-0.30

0.00

-0.30

17 Ranga Reddy

0.01

0.00

0.01

0.00

0.01

18 Srikakulam

0.15

0.00

0.15

0.00

0.15

19 Visakhapatnam

1.30

1.89

3.20

2.28

0.92

20 Vizianagaram

3.38

0.00

3.38

0.00

3.38

21 Warangal

4.05

0.35

4.40

0.75

3.66

22 West Godavari

5.75

0.00

5.75

0.00

5.75

168.30

3.97

172.27

5.14

167.12

14 Nellore 15 Nizamabad 16 Prakasam

Total:

190

STATEMENT No. 3 (8) STATEMENT OF CONSOLIDATED RECEIPTS AND EXPENDITURE OF MANDAL PARISHADS UNDER OTHER PROGRAMMES ACCOUNT FOR THE YEAR 2002-03 Rs. In lakhs Sl. No.

Name of the District

1 Adilabad

Opening Balance

Receipts

Total

Expenditure

Closing Balance

1190.57

42.08

1232.65

40.00

1192.65

25.31

0.00

25.31

0.00

25.31

-31.98

329.38

297.40

304.83

-7.43

0.00

0.00

0.00

0.00

0.00

215.77

0.00

215.77

0.00

215.77

6 Guntur

24.32

0.00

24.32

0.00

24.32

7 Karimnagar

76.88

48.47

125.35

33.76

91.59

8 Khammam

519.15

1325.35

1844.51

1398.62

445.89

9 Krishna

230.16

140.45

370.61

88.30

282.30

10 Kurnool

413.47

0.00

413.47

0.00

413.47

6.89

0.00

6.89

0.00

6.89

408.33

194.81

603.14

162.87

440.27

67.04

188.60

255.63

184.69

70.94

7.55

0.00

7.55

0.00

7.55

158.83

1117.30

1276.13

1114.74

161.39

16 Prakasam

62.12

271.60

333.72

96.96

236.76

17 Ranga Reddy

96.93

182.26

279.19

171.25

107.94

0.00

0.00

0.00

0.00

0.00

-14.41

0.00

-14.41

0.00

-14.41

20 Vizianagaram

70.71

130.34

201.04

121.33

79.71

21 Warangal

-6.15

8.31

2.16

21.06

-18.91

-324.17

0.00

-324.17

0.00

-324.17

3197.31

3978.94

7176.25

3738.41

3437.84

2 Ananthapur 3 Chittoor 4 Cuddapah 5 East Godavari

11 Mahaboobnagar 12 Medak 13 Nalgonda 14 Nellore 15 Nizamabad

18 Srikakulam 19 Visakhapatnam

22 West Godavari Total:

191

STATEMENT No. 3 (9) STATEMENT OF CONSOLIDATED RECEIPTS AND EXPENDITURE OF MANDAL PARISHADS UNDER ROADS AND BRIDGES ACCOUNT FOR THE YEAR 2002-03 Rs. In lakhs Sl. No.

Name of the District

1 Adilabad

Opening Balance

Receipts

Total

Expenditure

Closing Balance

0.43

0.00

0.43

0.00

0.43

-14.07

0.00

-14.07

0.00

-14.07

11.01

13.55

24.56

8.31

16.25

-45.18

43.52

-1.67

48.08

-49.74

10.17

0.84

11.01

0.60

10.42

6 Guntur

1.18

0.00

1.18

0.00

1.18

7 Karimnagar

1.78

0.08

1.86

0.05

1.81

8 Khammam

-7.29

0.00

-7.29

0.00

-7.29

9 Krishna

40.80

5.61

46.40

5.97

40.43

10 Kurnool

-0.19

0.00

-0.19

0.00

-0.19

0.23

1.15

1.38

0.69

0.69

-34.89

6.85

-28.04

9.70

-37.74

0.17

0.00

0.17

0.00

0.17

-60.78

5.76

-55.02

0.99

-56.02

0.10

0.00

0.10

0.08

0.02

-29.45

0.00

-29.45

0.00

-29.45

17 Ranga Reddy

3.51

0.00

3.51

0.00

3.51

18 Srikakulam

0.00

0.00

0.00

0.00

0.00

19 Visakhapatnam

3.27

0.00

3.27

0.00

3.27

20 Vizianagaram

3.56

0.00

3.56

0.00

3.56

62.63

155.52

218.15

175.35

42.80

6.17

0.00

6.17

0.00

6.17

-46.85

232.87

186.02

249.82

-63.80

2 Ananthapur 3 Chittoor 4 Cuddapah 5 East Godavari

11 Mahaboobnagar 12 Medak 13 Nalgonda 14 Nellore 15 Nizamabad 16 Prakasam

21 Warangal 22 West Godavari Total:

192

STATEMENT No. 3 (10) STATEMENT OF CONSOLIDATED RECEIPTS AND EXPENDITURE OF MANDAL PARISHADS UNDER RURAL WATER SUPPLY ACCOUNT FOR THE YEAR 2002-03 Rs. In lakhs Sl. No.

Name of the District

1 Adilabad

Opening Balance

Receipts

Total

Expenditure

Closing Balance

-2.91

0.00

-2.91

0.00

-2.91

2 Ananthapur

1.34

0.00

1.34

0.00

1.34

3 Chittoor

0.00

0.00

0.00

0.00

0.00

4 Cuddapah

3.59

3.91

7.51

0.30

7.21

5 East Godavari

1.16

0.00

1.16

0.00

1.16

6 Guntur

1.61

0.00

1.61

0.00

1.61

7 Karimnagar

-1.14

0.00

-1.14

0.00

-1.14

8 Khammam

-1.68

0.00

-1.68

0.00

-1.68

9 Krishna

-1.36

0.63

-0.73

1.08

-1.81

10 Kurnool

-0.07

0.00

-0.07

0.00

-0.07

0.33

0.30

0.63

0.67

-0.05

12 Medak

41.51

1.09

42.60

4.77

37.83

13 Nalgonda

-3.23

0.00

-3.23

0.00

-3.23

14 Nellore

0.01

0.00

0.01

0.00

0.01

15 Nizamabad

0.35

0.00

0.35

0.00

0.35

-0.83

0.00

-0.83

0.00

-0.83

17 Ranga Reddy

3.63

0.00

3.63

0.00

3.63

18 Srikakulam

0.00

0.00

0.00

0.00

0.00

19 Visakhapatnam

1.67

0.00

1.67

0.00

1.67

20 Vizianagaram

13.71

0.00

13.71

0.00

13.71

21 Warangal

17.60

50.01

67.61

66.05

1.56

22 West Godavari

-1.80

0.00

-1.80

1.14

-2.94

73.50

55.94

129.43

74.02

55.42

11 Mahaboobnagar

16 Prakasam

Total:

193

STATEMENT No. 3 (11) STATEMENT OF CONSOLIDATED RECEIPTS AND EXPENDITURE OF MANDAL PARISHADS UNDER JAWAHAR GRAMEENA SAMRUDDHI YOJANA/SAMPOORNA GRAMEENA ROJGAR YOJANA ACCOUNT FOR THE YEAR 2002-03 Rs. In lakhs Sl. No.

Name of the District

Opening Balance

Receipts

Total

Expenditure

Closing Balance

1 Adilabad

0.00

0.00

0.00

0.00

0.00

2 Ananthapur

0.00

0.00

0.00

0.00

0.00

-0.34

149.82

149.48

153.99

-4.50

0.00

0.00

0.00

0.00

0.00

-1.11

0.00

-1.11

0.00

-1.11

6 Guntur

0.00

0.00

0.00

0.00

0.00

7 Karimnagar

0.00

0.00

0.00

0.00

0.00

8 Khammam

-3.68

0.76

-2.91

2.20

-5.11

9 Krishna

-0.08

0.00

-0.08

0.00

-0.08

10 Kurnool

0.00

0.00

0.00

0.00

0.00

11 Mahaboobnagar

0.00

0.00

0.00

0.00

0.00

12 Medak

0.00

0.00

0.00

0.00

0.00

13 Nalgonda

2.07

0.00

2.08

0.00

2.08

14 Nellore

0.00

0.00

0.00

0.00

0.00

-9.12

91.58

82.46

76.27

6.19

16 Prakasam

0.00

0.00

0.00

0.00

0.00

17 Ranga Reddy

0.00

0.00

0.00

0.00

0.00

18 Srikakulam

0.00

0.00

0.00

0.00

0.00

-2.33

0.00

-2.33

0.00

-2.33

20 Vizianagaram

0.00

0.00

0.00

0.00

0.00

21 Warangal

0.00

0.00

0.00

0.00

0.00

22 West Godavari

0.00

0.00

0.00

0.15

-0.15

-14.58

242.17

227.59

232.60

-5.02

3 Chittoor 4 Cuddapah 5 East Godavari

15 Nizamabad

19 Visakhapatnam

Total:

194

STATEMENT No. 4 STATEMENT OF CONSOLIDATED RECEIPTS AND EXPENDITURE OF GRAM PANCHAYATS FOR THE YEAR 2002-03 Rs. In lakhs Sl. No.

NAME OF THE DISTRICT

RECEIPTS

EXPENDITURE

1

Adilabad

3166.73

2984.65

2

Ananthapur

3830.60

4118.78

3

Chittoor

3916.06

3465.37

4

Cuddapah

10548.07

5422.75

5

East Godavari

4893.71

3742.26

6

Guntur

2146.25

2035.37

7

Karimnagar

3328.92

3521.52

8

Khammam

2751.92

2839.37

9

Krishna

7222.50

5198.24

10

Kurnool

4027.31

3107.35

11

Mahaboobnagar

1942.40

1465.93

12

Medak

2369.39

2257.27

13

Nalgonda

3252.33

3363.11

14

Nellore

2158.98

1951.09

15

Nizamabad

2422.21

2232.61

16

Prakasam

4868.35

3420.76

17

Ranga Reddy

2220.57

2317.15

18

Srikakulam

2445.04

6764.68

19

Visakhapatnam

2743.69

2744.32

20

Vizianagaram

1649.34

1178.96

21

Warangal

3518.14

3314.78

22

West Godavari

5569.63

4659.14

80992.13

72105.46

Total:

195

STATEMENT No. 4 (1) STATEMENT OF CONSOLIDATED RECEIPTS OF GRAM PANCHAYATS FOR THE YEAR 2002-03 (RECEIPT HEADS) Rs. In Lakhs Sl. No. 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22

Name of the District Adilabad Ananthapur Chittoor Cuddapah East Godavari Guntur Karimnagar Khammam Krishna Kurnool Mahaboobnagar Medak Nalgonda Nellore Nizamabad Prakasam Ranga Reddy Srikakulam Visakhapatnam Vizianagaram Warangal West Godavari Total:

Tax Resources 405.77 124.67 379.47 2939.98 645.46 183.98 1058.33 134.66 1167.52 230.30 115.98 313.12 424.18 226.21 501.28 395.53 385.45 213.63 322.04 77.57 503.06 619.47 11367.67

Non-Tax Resources 89.84 359.46 614.22 2195.94 27.97 96.58 96.71 110.92 1127.54 688.26 148.78 395.14 269.99 269.53 314.28 747.02 201.99 244.37 116.89 17.99 75.20 1403.19 9611.81

Other Receipts

Government Grants

223.79 904.18 899.57 474.57 461.81 260.01 384.68 164.05 2253.60 1369.50 283.90 173.94 273.84 342.12 234.23 182.83 303.02 705.69 645.03 405.39 851.77 1467.74 13265.25

2379.84 2127.19 1723.31 4442.26 3279.52 1454.91 1559.45 2267.89 2043.89 1262.97 1341.71 1342.85 2067.70 1134.70 1175.00 3299.88 1224.61 1202.12 1250.94 1121.06 1959.84 1599.60 41261.21

196

Advances 3.41 7.11 8.88 5.07 24.31 7.29 0.00 2.58 10.41 2.00 0.00 1.43 0.00 24.63 0.00 10.18 0.00 7.59 0.78 6.80 0.00 3.31 125.77

Deposits 17.85 21.11 44.57 44.87 30.12 20.93 1.70 19.23 17.34 12.54 0.00 0.03 0.00 36.55 0.00 48.77 85.81 6.55 26.50 7.80 0.00 44.34 486.62

Salary Grant 46.23 286.87 246.05 445.38 424.53 122.55 228.05 52.59 602.19 461.74 52.03 142.87 216.63 125.24 197.42 184.13 19.69 65.08 381.52 12.72 128.28 431.98 4873.79

Total 3166.73 3830.60 3916.06 10548.07 4893.71 2146.25 3328.92 2751.92 7222.50 4027.31 1942.40 2369.39 3252.33 2158.98 2422.21 4868.35 2220.57 2445.04 2743.69 1649.34 3518.14 5569.63 80992.13

Sl. No. 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22

STATEMENT No. 4 (2) STATEMENT OF CONSOLIDATED EXPENDITURE OF GRAM PANCHAYATS FOR THE YEAR 2002-03 (EXPENDITURE HEADS) Rs. In Lakhs Other Name of the Maintenance Grant Salaries Administrative Works Advances Deposits Total District Expenditure Works Expenditure 36.22 174.83 557.57 40.38 5.52 0.81 2169.31 2984.65 Adilabad 181.79 441.48 421.47 85.27 116.68 20.38 2851.69 4118.78 Ananthapur 274.46 405.12 657.38 538.94 7.56 76.37 1505.55 3465.37 Chittoor 545.74 792.69 1658.05 522.31 6.50 41.65 1855.80 5422.75 Cuddapah 560.35 56.73 804.39 980.09 18.00 50.09 1272.60 3742.26 East Godavari 75.00 526.63 303.81 370.88 13.21 49.00 696.84 2035.37 Guntur 463.51 386.67 684.69 317.74 0.00 10.33 1658.58 3521.52 Karimnagar 106.35 250.26 194.17 197.75 16.47 1.08 2073.29 2839.37 Khammam 434.43 1427.97 996.35 760.01 18.13 20.68 1540.67 5198.24 Krishna 222.71 846.88 225.51 549.76 1.80 12.22 1248.47 3107.35 Kurnool 86.31 186.79 119.08 93.42 0.00 0.00 980.33 1465.93 Mahaboobnagar 163.07 273.83 318.58 228.56 16.91 2.01 1254.32 2257.27 Medak 346.62 310.93 636.18 136.24 0.00 0.00 1933.16 3363.11 Nalgonda 114.16 204.74 467.54 57.43 11.17 25.37 1070.68 1951.09 Nellore 168.08 255.38 762.84 161.94 0.00 0.00 884.37 2232.61 Nizamabad 218.47 1175.33 244.56 251.66 20.97 40.79 1468.98 3420.76 Prakasam 258.87 100.74 693.73 69.07 0.00 5.78 1188.96 2317.15 Ranga Reddy 252.18 630.72 180.93 0.00 8.67 7.59 5684.59 6764.68 Srikakulam 125.56 322.02 116.06 239.21 1.51 28.35 1911.61 2744.32 Visakhapatnam 61.44 164.66 382.44 22.33 1.87 8.83 537.38 1178.96 Vizianagaram 224.54 623.85 464.18 125.23 17.65 0.00 1859.33 3314.78 Warangal 687.04 692.33 1064.93 719.42 4.65 35.97 1454.80 4659.14 West Godavari 5606.91 10250.59 11954.43 6467.65 287.27 437.29 37101.32 72105.46 Total:

197

STATEMENT No. 5 CONSOLIDATED STATEMENT OF GRANTS SANCTIONED TO ZILLA PARISHADS FOR THE YEAR 2002-03 AND EXPENDITURE INCURRED Rs. In lakhs Sl. No.

Name of the District

Opening Balance

Receipts

Total

Expenditure

Closing Balance

1 Adilabad

-424.37

4658.32

4233.95

4734.94

-500.99

2 Ananthapur

4262.12

4297.27

8559.39

4275.47

4283.93

202.00

697.23

899.23

633.03

266.21

2713.89

4102.34

6816.23

3659.12

3157.11

185.54

6056.65

6242.19

6285.67

-43.48

-4933.26

2830.82

-2102.44

3275.77

-5378.21

7 Karimnagar

111.79

6309.76

6421.55

6295.04

126.51

8 Khammam

4069.23

4351.43

8420.66

4048.59

4372.07

9 Krishna

3422.67

9172.19

12594.86

8675.77

3919.09

10 Kurnool

-611.62

4654.71

4043.09

5060.65

-1017.56

-2489.66

573.65

-1916.01

773.64

-2689.65

12 Medak

-173.77

3039.93

2866.16

3079.95

-213.79

13 Nalgonda

4289.82

7310.90

11600.72

11757.29

-156.57

14 Nellore

-1376.21

3614.60

2238.39

3706.39

-1468.00

15 Nizamabad

-2125.51

4065.36

1939.85

3681.55

-1741.70

16 Prakasam

1546.27

3702.54

5248.81

3895.86

1352.95

17 Ranga Reddy

5172.88

3876.23

9049.11

6557.29

2491.82

18 Srikakulam

2905.71

3114.32

6020.03

3013.56

3006.47

-1894.21

2555.29

661.08

2686.93

-2025.85

20 Vizianagaram

-782.41

1975.33

1192.92

2112.39

-919.47

21 Warangal

1594.23

4255.47

5849.70

4534.28

1315.42

22 West Godavari

-620.01

5555.78

4935.77

5795.04

-859.27

90770.14 105815.26

98538.21

7277.05

3 Chittoor 4 Cuddapah 5 East Godavari 6 Guntur

11 Mahaboobnagar

19 Visakhapatnam

Total:

15045.12

198

STATEMENT No. 5 (1) STATEMENT OF CONSOLIDATED RECEIPTS AND EXPENDITURE UNDER TEACHING GRANT SANCTIONED TO ZILLA PARISHADS FOR THE YEAR 2002-03 Rs. In lakhs Sl. No.

Name of the District

1 Adilabad

Opening Balance

Receipts

Total

Expenditure

Closing Balance

-1553.91

2030.79

476.89

2063.12

-1586.23

2 Ananthapur

420.39

2898.21

3318.61

2788.40

530.20

3 Chittoor

-75.68

0.00

-75.68

0.00

-75.68

4 Cuddapah

213.76

353.99

567.75

340.08

227.67

1677.30

3508.42

5185.72

3676.24

1509.47

758.75

2463.22

3221.96

2797.91

424.05

7 Karimnagar

95.55

4285.39

4380.94

4220.91

160.03

8 Khammam

-8.23

2349.34

2341.11

2397.65

-56.55

9 Krishna

211.45

3875.19

4086.64

3842.27

244.37

10 Kurnool

-2507.18

2322.59

-184.59

2389.94

-2574.53

-291.52

21.27

-270.24

9.93

-280.17

230.15

2827.07

3057.22

2834.36

222.86

4580.05

5478.57

10058.62

9878.96

179.66

14 Nellore

140.77

2806.57

2947.34

2810.65

136.69

15 Nizamabad

223.37

2776.62

2999.99

2588.82

411.17

31.81

2911.72

2943.53

2907.73

35.81

-162.61

2531.58

2368.97

2879.78

-510.81

167.23

2316.57

2483.80

2236.07

247.72

-3684.27

1684.92

-1999.34

1719.86

-3719.20

20 Vizianagaram

-50.66

1798.50

1747.83

1894.35

-146.52

21 Warangal

554.86

3572.90

4127.76

3529.62

598.14

45.00

4036.08

4081.08

4004.28

76.80

1016.39

56849.51

57865.90

61810.94

-3945.03

5 East Godavari 6 Guntur

11 Mahaboobnagar 12 Medak 13 Nalgonda

16 Prakasam 17 Ranga Reddy 18 Srikakulam 19 Visakhapatnam

22 West Godavari Total:

199

STATEMENT No. 5 (2) STATEMENT OF CONSOLIDATED RECEIPTS AND EXPENDITURE UNDER NON - TEACHING GRANT SANCTIONED TO ZILLA PARISHADS FOR THE YEAR 2002-03 Rs. In lakhs Sl. No.

Name of the District

Opening Balance

Receipts

Total

Expenditure

Closing Balance

1 Adilabad

-192.94

0.00

-192.94

8.37

-201.31

2 Ananthapur

-413.05

3.39

-409.66

1.42

-411.08

3 Chittoor

-79.77

321.62

241.85

247.41

-5.56

4 Cuddapah

213.75

0.00

213.75

0.00

213.75

-298.04

0.00

-298.04

28.73

-326.77

6 Guntur

-60.28

0.00

-60.28

0.00

-60.28

7 Karimnagar

-28.23

0.00

-28.23

0.00

-28.23

8 Khammam

-2.08

0.00

-2.08

0.00

-2.08

9 Krishna

4212.30

468.35

4680.65

509.60

4171.05

10 Kurnool

-102.34

81.25

-21.09

81.25

-102.34

11 Mahaboobnagar

-209.59

0.00

-209.59

0.00

-209.59

-2.17

0.00

-2.17

3.26

-5.43

13 Nalgonda

-208.83

272.03

63.20

334.44

-271.23

14 Nellore

-259.08

124.81

-134.27

103.58

-237.85

15 Nizamabad

-292.68

0.00

-292.68

0.00

-292.68

16 Prakasam

-409.55

0.00

-409.55

0.00

-409.55

-40.80

0.00

-40.80

0.00

-40.80

71.09

0.11

71.20

0.00

71.20

-255.28

3.57

-251.71

7.86

-259.56

165.53

0.00

165.53

0.71

164.82

21 Warangal

-662.65

0.00

-662.65

27.31

-689.96

22 West Godavari

-271.28

100.05

-171.22

140.85

-312.07

874.04

1375.19

2249.23

1494.79

754.44

5 East Godavari

12 Medak

17 Ranga Reddy 18 Srikakulam 19 Visakhapatnam 20 Vizianagaram

Total:

200

STATEMENT No. 5 (3) STATEMENT OF CONSOLIDATED RECEIPTS AND EXPENDITURE UNDER GRANT TOWARDS HONORARIUM TO CHAIR - PERSON AND MEMBERS SANCTIONED TO ZILLA PARISHADS FOR THE YEAR 2002-03 Rs. In lakhs Sl. No.

Name of the District

1 Adilabad

Opening Balance

Receipts

Total

Expenditure

Closing Balance

-22.86

11.88

-10.99

10.81

-21.80

2 Ananthapur

-1.66

10.78

9.12

12.80

-3.67

3 Chittoor

15.84

9.79

25.62

0.75

24.87

4 Cuddapah

-3.10

13.01

9.91

11.30

-1.38

5 East Godavari

-14.01

13.02

-0.99

10.82

-11.81

6 Guntur

-22.34

11.65

-10.69

10.41

-21.10

7 Karimnagar

-79.55

0.00

-79.55

0.00

-79.55

8 Khammam

-0.84

10.51

9.67

10.47

-0.80

9 Krishna

-9.11

11.19

2.08

9.50

-7.42

10 Kurnool

-6.39

12.10

5.71

10.58

-4.87

1.76

0.00

1.76

2.12

-0.35

12 Medak

-24.16

0.00

-24.16

0.00

-24.16

13 Nalgonda

-41.35

13.47

-27.88

12.38

-40.25

14 Nellore

35.77

24.21

59.98

24.30

35.68

15 Nizamabad

-5.59

18.93

13.34

17.84

-4.50

-25.92

12.79

-13.13

108.62

-121.75

17 Ranga Reddy

-0.97

4.52

3.55

3.90

-0.35

18 Srikakulam

-3.17

8.68

5.51

9.86

-4.36

19 Visakhapatnam

-6.14

0.00

-6.14

0.00

-6.14

20 Vizianagaram

-4.54

0.00

-4.54

6.90

-11.44

21 Warangal

-38.65

8.56

-30.09

9.78

-39.87

22 West Godavari

-29.02

10.51

-18.52

9.62

-28.13

11 Mahaboobnagar

16 Prakasam

Total: -286.00 205.59 -80.41 292.74 -373.15 Bold Numbers Include both Honorarium to Chair - Person and Members and T.A and D.A to Non - Officials

201

STATEMENT No. 5 (4) STATEMENT OF CONSOLIDATED RECEIPTS AND EXPENDITURE UNDER GRANT TOWARDS TA & DA TO OFFICERS AND STAFF SANCTIONED TO ZILLA PARISHADS FOR THE YEAR 2002-03 Rs. In lakhs Sl. No.

Name of the District

Opening Balance

Receipts

Total

Expenditure

Closing Balance

1 Adilabad

-16.66

1.19

-15.48

0.79

-16.26

2 Ananthapur

-18.16

0.37

-17.79

1.35

-19.15

14.00

0.57

14.57

0.57

14.00

4 Cuddapah

0.00

0.67

0.67

0.67

0.00

5 East Godavari

0.52

0.71

1.23

1.32

-0.09

-7.74

0.49

-7.24

2.19

-9.43

7 Karimnagar

-16.44

0.34

-16.10

1.47

-17.58

8 Khammam

-0.69

0.33

-0.37

1.06

-1.43

9 Krishna

-5.50

0.44

-5.06

0.44

-5.50

10 Kurnool

-5.20

0.61

-4.59

1.34

-5.93

11 Mahaboobnagar

-4.27

0.39

-3.88

1.13

-5.01

12 Medak

-0.78

0.06

-0.72

0.14

-0.86

-10.53

0.38

-10.15

1.32

-11.46

14 Nellore

-3.19

0.58

-2.61

0.58

-3.19

15 Nizamabad

-0.73

0.00

-0.73

0.00

-0.73

-13.05

0.58

-12.47

1.25

-13.72

17 Ranga Reddy

-1.49

0.13

-1.36

0.93

-2.29

18 Srikakulam

-5.19

0.37

-4.82

2.18

-7.00

19 Visakhapatnam

-8.91

0.34

-8.57

1.27

-9.85

20 Vizianagaram

-7.56

0.26

-7.30

0.71

-8.01

-36.32

0.51

-35.81

1.52

-37.33

-9.03

0.75

-8.28

0.82

-9.09

-156.92

10.05

-146.87

23.04

-169.91

3 Chittoor

6 Guntur

13 Nalgonda

16 Prakasam

21 Warangal 22 West Godavari Total:

202

STATEMENT No. 5 (5) STATEMENT OF CONSOLIDATED RECEIPTS AND EXPENDITURE UNDER PENSION GRANT SANCTIONED TO ZILLA PARISHADS FOR THE YEAR 2002-03 Rs. In lakhs Sl. No.

Name of the District

1 Adilabad

Opening Balance

Receipts

Total

Expenditure

Closing Balance

-63.85

117.87

54.03

155.04

-101.01

-162.76

123.05

-39.71

104.45

-144.16

0.00

12.85

12.85

0.00

12.85

4 Cuddapah

-699.80

406.62

-293.18

464.03

-757.21

5 East Godavari

-402.77

411.00

8.23

542.70

-534.47

6 Guntur

-364.83

188.34

-176.49

204.32

-380.81

7 Karimnagar

-172.44

421.96

249.52

443.83

-194.32

0.00

10.00

10.00

10.00

0.00

9 Krishna

-505.05

403.96

-101.09

400.99

-502.08

10 Kurnool

-439.26

616.63

177.38

637.98

-460.60

11 Mahaboobnagar

-242.44

0.00

-242.44

2.12

-244.56

35.79

5.37

41.16

14.51

26.65

13 Nalgonda

-94.71

160.77

66.06

161.24

-95.18

14 Nellore

-66.31

153.47

87.16

123.69

-36.52

15 Nizamabad

-56.84

50.64

-6.20

104.25

-110.45

16 Prakasam

-148.64

351.91

203.27

351.91

-148.64

17 Ranga Reddy

1867.12

0.00

1867.12

0.00

1867.12

9.13

317.42

326.54

330.37

-3.83

62.03

237.31

299.34

332.37

-33.04

20 Vizianagaram

-378.06

93.70

-284.36

119.88

-404.24

21 Warangal

-359.56

78.56

-281.00

375.70

-656.70

22 West Godavari

-349.77

691.27

341.50

543.95

-202.45

-2533.05

4852.70

2319.66

5423.34

-3103.68

2 Ananthapur 3 Chittoor

8 Khammam

12 Medak

18 Srikakulam 19 Visakhapatnam

Total:

203

STATEMENT No. 5 (6) STATEMENT OF CONSOLIDATED RECEIPTS AND EXPENDITURE UNDER JAWAHAR GRAMEENA SAMRUDDHI YOJANA/SAMPOORNA GRAMEENA ROJGAR YOJANA GRANT SANCTIONED TO ZILLA PARISHADS FOR THE YEAR 2002-03 Rs. In lakhs Sl. No.

Name of the District

Opening Balance

Receipts

Total

Expenditure

Closing Balance

1 Adilabad

-36.68

496.36

459.68

440.59

19.09

2 Ananthapur

-66.92

1000.57

933.65

1077.78

-144.13

-227.00

280.33

53.33

280.33

-227.00

114.15

18.58

132.73

0.00

132.73

5 East Godavari

2669.42

2123.50

4792.92

2024.96

2767.97

6 Guntur

1430.00

147.91

1577.91

213.35

1364.56

65.23

1589.06

1654.29

1615.61

38.68

1031.17

417.79

1448.96

417.79

1031.17

9 Krishna

18.66

22.88

41.53

3.83

37.70

10 Kurnool

5.90

296.99

302.89

296.99

5.90

11 Mahaboobnagar

173.13

447.65

620.78

447.65

173.13

12 Medak

183.51

0.00

183.51

0.00

183.51

13 Nalgonda

2.95

863.01

865.96

801.34

64.63

14 Nellore

3.15

275.34

278.49

321.57

-43.08

15 Nizamabad

-63.90

479.19

415.29

429.96

-14.67

16 Prakasam

184.46

370.71

555.17

438.71

116.46

17 Ranga Reddy

-39.19

927.45

888.26

925.67

-37.41

18 Srikakulam

-11.86

242.24

230.38

245.36

-14.98

19 Visakhapatnam

-90.07

612.48

522.41

558.67

-36.26

56.44

77.73

134.17

85.98

48.19

290.53

449.64

740.17

449.64

290.53

0.00

278.53

278.53

278.53

0.00

5693.07

11417.95

17111.01

11354.31

5756.71

3 Chittoor 4 Cuddapah

7 Karimnagar 8 Khammam

20 Vizianagaram 21 Warangal 22 West Godavari Total:

204

STATEMENT No. 5 (7) STATEMENT OF CONSOLIDATED RECEIPTS AND EXPENDITURE UNDER MINOR IRRIGATION GRANT SANCTIONED TO ZILLA PARISHADS FOR THE YEAR 2002-03 Rs. In lakhs Sl. No.

Name of the District

1 Adilabad

Opening Balance

Receipts

Total

Expenditure

Closing Balance

66.27

0.00

66.27

0.00

66.27

1.03

1.00

2.03

1.87

0.16

105.41

22.71

128.12

0.00

128.12

4 Cuddapah

11.44

0.00

11.44

0.00

11.44

5 East Godavari

68.98

0.00

68.98

0.00

68.98

6 Guntur

16.44

0.00

16.44

0.00

16.44

7 Karimnagar

71.50

0.00

71.50

0.00

71.50

8 Khammam

726.22

0.00

726.22

0.00

726.22

9 Krishna

0.13

56.99

57.12

36.97

20.15

10 Kurnool

23.96

47.51

71.47

6.29

65.18

11 Mahaboobnagar

99.28

0.04

99.32

1.70

97.62

140.64

0.00

140.64

0.00

140.64

4.57

0.00

4.57

0.00

4.57

14 Nellore

11.04

0.00

11.04

0.00

11.04

15 Nizamabad

26.85

0.00

26.85

0.00

26.85

16 Prakasam

56.28

0.00

56.28

7.73

48.55

17 Ranga Reddy

-16.99

0.00

-16.99

0.00

-16.99

18 Srikakulam

256.38

0.00

256.38

0.00

256.38

22.95

0.00

22.95

0.00

22.95

-1055.18

0.00

-1055.18

0.00

-1055.18

286.02

0.00

286.02

0.00

286.02

47.91

0.00

47.91

0.00

47.91

971.12

128.24

1099.36

54.55

1044.81

2 Ananthapur 3 Chittoor

12 Medak 13 Nalgonda

19 Visakhapatnam 20 Vizianagaram 21 Warangal 22 West Godavari Total:

205

STATEMENT No. 5 (8) STATEMENT OF CONSOLIDATED RECEIPTS AND EXPENDITURE UNDER R.W.S. GRANT / ACCELERATED R.W.S. GRANT SANCTIONED TO ZILLA PARISHADS FOR THE YEAR 2002-03 Rs. In lakhs Sl. No.

Name of the District

1 Adilabad

Opening Balance

Receipts

Total

Expenditure

Closing Balance

236.80

430.94

667.74

430.94

236.80

-370.97

60.22

-310.75

179.16

-489.91

319.08

0.00

319.08

53.96

265.13

2508.41

0.00

2508.41

0.00

2508.41

39.91

0.00

39.91

0.00

39.91

142.14

0.00

142.14

1.02

141.12

7 Karimnagar

-173.63

0.00

-173.63

0.00

-173.63

8 Khammam

-695.15

795.43

100.28

225.10

-124.83

9 Krishna

1057.36

74.79

1132.15

75.34

1056.81

10 Kurnool

573.09

148.10

721.19

329.60

391.60

2088.58

0.00

2088.58

0.00

2088.58

125.05

0.00

125.05

0.00

125.05

13 Nalgonda

70.60

225.59

296.19

239.14

57.04

14 Nellore

60.01

0.00

60.01

0.00

60.01

15 Nizamabad

791.44

138.11

929.55

53.20

876.35

16 Prakasam

100.44

21.09

121.52

28.82

92.70

17 Ranga Reddy

551.32

0.00

551.32

0.00

551.32

2893.89

0.00

2893.89

0.00

2893.89

19 Visakhapatnam

322.32

0.00

322.32

49.50

272.82

20 Vizianagaram

192.90

0.00

192.90

0.00

192.90

-212.10

142.43

-69.67

137.61

-207.28

-8.48

0.00

-8.48

0.00

-8.48

10613.00

2036.69

12649.69

2 Ananthapur 3 Chittoor 4 Cuddapah 5 East Godavari 6 Guntur

11 Mahaboobnagar 12 Medak

18 Srikakulam

21 Warangal 22 West Godavari Total:

206

1803.39 10846.30

STATEMENT No. 5 (9) STATEMENT OF CONSOLIDATED RECEIPTS AND EXPENDITURE UNDER RURAL ROAD MAINTENANCE / SPECIAL RURAL ROAD MAINTENENANCE GRANT SANCTIONED TO ZILLA PARISHADS FOR THE YEAR 2002-03 Rs. In lakhs Sl. No.

Name of the District

Opening Balance

Receipts

Total

Expenditure

Closing Balance

1 Adilabad

103.62

335.59

439.21

335.59

103.62

2 Ananthapur

208.87

0.00

208.87

0.00

208.87

3 Chittoor

388.84

0.09

388.93

0.23

388.70

4 Cuddapah

-417.98

0.00

-417.98

0.00

-417.98

5 East Godavari

-910.90

0.00

-910.90

0.00

-910.90

6 Guntur

266.16

0.00

266.16

0.00

266.16

7 Karimnagar

467.36

0.00

467.36

0.00

467.36

8 Khammam

388.84

231.83

620.67

462.21

158.46

9 Krishna

13.32

3878.69

3892.02

3423.52

468.50

10 Kurnool

362.21

206.25

568.46

258.63

309.83

59.46

10.00

69.46

5.34

64.12

12 Medak

603.45

0.00

603.45

0.00

603.45

13 Nalgonda

406.86

0.00

406.86

0.00

406.86

14 Nellore

292.18

0.00

292.18

0.00

292.18

15 Nizamabad

-20.46

0.00

-20.46

0.00

-20.46

16 Prakasam

324.24

0.00

324.24

0.00

324.24

17 Ranga Reddy

500.99

225.48

726.47

240.93

485.54

18 Srikakulam

391.08

0.00

391.08

0.00

391.08

62.88

0.00

62.88

0.00

62.88

20 Vizianagaram

325.24

0.00

325.24

0.85

324.39

21 Warangal

609.79

0.00

609.79

0.00

609.79

22 West Godavari

104.01

0.00

104.01

0.00

104.01

4530.08

4887.94

9418.02

4727.31

4690.71

11 Mahaboobnagar

19 Visakhapatnam

Total:

207

STATEMENT No. 5 (10) STATEMENT OF CONSOLIDATED RECEIPTS AND EXPENDITURE UNDER GRANT TOWARDS MINIMUM NEEDS PROGRAMME SANCTIONED TO ZILLA PARISHADS FOR THE YEAR 2002-03 Rs. In lakhs Sl. No.

Name of the District

1 Adilabad

Opening Balance

Receipts

Total

Expenditure

Closing Balance

-30.24

218.04

187.81

218.04

-30.24

2 Ananthapur

1329.47

0.00

1329.47

0.00

1329.47

3 Chittoor

-112.95

0.00

-112.95

0.01

-112.96

11.72

0.00

11.72

0.00

11.72

-46.39

0.00

-46.39

0.00

-46.39

1.01

0.00

1.01

0.00

1.01

7 Karimnagar

-674.10

0.00

-674.10

0.00

-674.10

8 Khammam

170.03

108.73

278.75

110.13

168.62

9 Krishna

-875.13

18.07

-857.06

19.87

-876.93

10 Kurnool

169.84

17.10

186.94

13.31

173.63

11 Mahaboobnagar

-26.31

0.00

-26.31

0.00

-26.31

-169.95

22.53

-147.42

48.49

-195.91

0.00

0.00

0.00

0.00

0.00

14 Nellore

-470.79

0.00

-470.79

0.00

-470.79

15 Nizamabad

-167.97

0.00

-167.97

0.00

-167.97

514.73

0.00

514.73

0.00

514.73

-453.34

0.00

-453.34

0.00

-453.34

30.42

0.00

30.42

0.00

30.42

215.10

0.00

215.10

0.00

215.10

-188.18

0.00

-188.18

0.00

-188.18

265.01

0.00

265.01

0.00

265.01

-153.54

0.00

-153.54

0.00

-153.54

-661.57

384.47

-277.09

409.86

-686.96

4 Cuddapah 5 East Godavari 6 Guntur

12 Medak 13 Nalgonda

16 Prakasam 17 Ranga Reddy 18 Srikakulam 19 Visakhapatnam 20 Vizianagaram 21 Warangal 22 West Godavari Total:

208

STATEMENT No. 5 (11) STATEMENT OF CONSOLIDATED RECEIPTS AND EXPENDITURE UNDER X / XI FINANCE COMMISSION GRANT SANCTIONED TO ZILLA PARISHADS FOR THE YEAR 2002-03 Rs. In lakhs Sl. No.

Name of the District

1 Adilabad

Opening Balance

Receipts

Total

Expenditure

Closing Balance

128.43

0.00

128.43

0.00

128.43

73.42

1.27

74.69

0.98

73.71

3 Chittoor

0.00

0.00

0.00

0.00

0.00

4 Cuddapah

0.00

0.00

0.00

0.00

0.00

5 East Godavari

2.16

0.00

2.16

0.00

2.16

6 Guntur

-28.02

0.00

-28.02

0.00

-28.02

7 Karimnagar

-87.79

0.00

-87.79

0.00

-87.79

8 Khammam

-1.26

4.11

2.85

0.73

2.11

9 Krishna

0.15

0.00

0.15

0.00

0.15

10 Kurnool

-7.73

0.00

-7.73

0.00

-7.73

-19.35

0.00

-19.35

0.00

-19.35

-129.50

88.07

-41.43

84.23

-125.66

13 Nalgonda

11.07

0.00

11.07

0.00

11.07

14 Nellore

21.88

0.00

21.88

0.44

21.44

15 Nizamabad

1.88

0.00

1.88

0.00

1.88

16 Prakasam

0.00

0.00

0.00

0.00

0.00

54.20

11.22

65.42

8.16

57.26

0.00

0.00

0.00

0.00

0.00

117.31

0.00

117.31

0.00

117.31

0.00

0.00

0.00

0.00

0.00

-120.30

0.00

-120.30

0.00

-120.30

-0.11

0.00

-0.11

0.00

-0.11

16.44

104.67

121.11

94.54

26.57

2 Ananthapur

11 Mahaboobnagar 12 Medak

17 Ranga Reddy 18 Srikakulam 19 Visakhapatnam 20 Vizianagaram 21 Warangal 22 West Godavari Total:

209

STATEMENT No. 5 (12) STATEMENT OF CONSOLIDATED RECEIPTS AND EXPENDITURE UNDER BUILDING GRANT SANCTIONED TO ZILLA PARISHADS FOR THE YEAR 2002-03 Rs. In lakhs Sl. No.

Name of the District

1 Adilabad

Opening Balance

Receipts

Total

Expenditure

Closing Balance

-3.69

2.16

-1.53

2.16

-3.69

2 Ananthapur

106.89

0.00

106.89

0.00

106.89

3 Chittoor

310.14

0.00

310.14

0.00

310.14

4 Cuddapah

63.97

0.00

63.97

0.00

63.97

5 East Godavari

42.42

0.00

42.42

0.00

42.42

-249.96

0.00

-249.96

0.00

-249.96

7 Karimnagar

508.07

0.00

508.07

0.00

508.07

8 Khammam

314.59

92.22

406.81

69.50

337.30

9 Krishna

960.12

0.00

960.12

0.00

960.12

10 Kurnool

360.63

102.34

462.97

105.49

357.48

-282.32

38.62

-243.70

7.58

-251.28

12 Medak

37.40

0.00

37.40

0.00

37.40

13 Nalgonda

34.72

0.00

34.72

0.00

34.72

14 Nellore

26.61

0.00

26.61

0.00

26.61

15 Nizamabad

192.81

54.23

247.04

33.17

213.87

16 Prakasam

950.15

0.00

950.15

0.00

950.15

17 Ranga Reddy

48.68

0.00

48.68

0.00

48.68

18 Srikakulam

-4.85

0.00

-4.85

0.00

-4.85

-25.43

7.73

-17.70

3.75

-21.45

28.91

0.00

28.91

0.00

28.91

21 Warangal

414.41

0.00

414.41

0.00

414.41

22 West Godavari

263.19

0.00

263.19

0.00

263.19

4097.46

297.30

4394.76

221.65

4173.11

6 Guntur

11 Mahaboobnagar

19 Visakhapatnam 20 Vizianagaram

Total:

210

STATEMENT No. 5 (13) STATEMENT OF CONSOLIDATED RECEIPTS AND EXPENDITURE UNDER EMPLOYMENT ASSURANCE SCHEME GRANT SANCTIONED TO ZILLA PARISHADS FOR THE YEAR 2002-03 Rs. In lakhs Sl. No.

Name of the District

Opening Balance

Receipts

Total

Expenditure

Closing Balance

1 Adilabad

16.39

49.95

66.34

105.94

-39.60

2 Ananthapur

56.74

0.00

56.74

0.00

56.74

3 Chittoor

0.00

27.54

27.54

27.54

0.00

4 Cuddapah

8.29

354.60

362.89

354.60

8.29

-415.57

0.00

-415.57

0.00

-415.57

6 Guntur

67.58

0.00

67.58

21.04

46.54

7 Karimnagar

13.58

0.00

13.58

0.00

13.58

8 Khammam

0.00

0.00

0.00

0.00

0.00

9 Krishna

0.00

73.99

73.99

64.28

9.71

10 Kurnool

168.38

0.00

168.38

0.00

168.38

11 Mahaboobnagar

174.63

43.65

218.28

218.28

0.00

12 Medak

-20.81

0.00

-20.81

0.00

-20.81

-262.62

296.93

34.31

327.19

-292.88

143.24

27.01

170.25

89.43

80.82

-9.90

547.64

537.74

454.31

83.43

16 Prakasam

513.30

0.00

513.30

0.00

513.30

17 Ranga Reddy

202.68

0.00

202.68

0.00

202.68

18 Srikakulam

-58.76

23.22

-35.54

23.22

-58.76

-2.30

0.00

-2.30

0.00

-2.30

20 Vizianagaram

0.00

0.00

0.00

0.00

0.00

21 Warangal

4.86

0.00

4.86

0.00

4.86

90.73

23.62

114.35

23.62

90.73

690.44

1468.15

2158.59

1709.45

449.14

5 East Godavari

13 Nalgonda 14 Nellore 15 Nizamabad

19 Visakhapatnam

22 West Godavari Total:

211

STATEMENT No. 5 (14) STATEMENT OF CONSOLIDATED RECEIPTS AND EXPENDITURE UNDER GRANT TOWARDS TA AND DA NON OFFICIALS SANCTIONED TO ZILLA PARISHADS FOR THE YEAR 2002-03 Rs. In lakhs Sl. No.

Name of the District

1 Adilabad

Opening Balance

Receipts

Total

Expenditure

Closing Balance

0.00

0.00

0.00

0.00

0.00

2 Ananthapur

26.43

0.00

26.43

0.00

26.43

3 Chittoor

-7.38

21.75

14.36

17.40

-3.03

4 Cuddapah

-17.22

0.00

-17.22

0.00

-17.22

5 East Godavari

-24.77

0.00

-24.77

0.91

-25.67

0.00

17.18

17.18

17.18

0.00

7 Karimnagar

-6.50

13.02

6.52

13.22

-6.70

8 Khammam

0.00

13.95

13.95

13.95

0.00

9 Krishna

6.82

10.88

17.69

7.96

9.73

10 Kurnool

-0.73

0.00

-0.73

0.00

-0.73

-14.34

0.00

-14.34

0.00

-14.34

-1.83

7.70

5.87

10.70

-4.83

13 Nalgonda

0.00

0.00

0.00

0.00

0.00

14 Nellore

0.00

0.00

0.00

0.00

0.00

15 Nizamabad

2.42

0.00

2.42

0.00

2.42

-0.48

27.21

26.73

27.21

-0.48

0.00

0.00

0.00

0.00

0.00

33.39

0.00

33.39

0.00

33.39

0.00

8.91

8.91

8.58

0.32

-7.39

5.14

-2.25

2.99

-5.24

21 Warangal

0.00

2.87

2.87

3.10

-0.23

22 West Godavari

0.00

0.00

0.00

0.00

0.00

-11.59

128.60

117.01

123.21

-6.19

6 Guntur

11 Mahaboobnagar 12 Medak

16 Prakasam 17 Ranga Reddy 18 Srikakulam 19 Visakhapatnam 20 Vizianagaram

Total:

212

STATEMENT No. 5 (15) STATEMENT OF CONSOLIDATED RECEIPTS AND EXPENDITURE UNDER GRANT TOWARDS NATURAL CALAMITY RELIEF FUND SANCTIONED TO ZILLA PARISHADS FOR THE YEAR 2002-03 Rs. In lakhs Sl. No.

Name of the District

1 Adilabad

Opening Balance

Receipts

Total

Expenditure

Closing Balance

0.00

0.00

0.00

0.00

0.00

-68.84

102.97

34.13

89.97

-55.84

12.73

0.00

12.73

0.00

12.73

0.00

0.00

0.00

0.00

0.00

45.24

0.00

45.24

0.00

45.24

0.00

0.00

0.00

0.00

0.00

7 Karimnagar

-1.46

0.00

-1.46

0.00

-1.46

8 Khammam

7.32

0.01

7.33

2.08

5.25

9 Krishna

0.00

0.00

0.00

0.00

0.00

10 Kurnool

46.12

58.65

104.77

58.65

46.12

0.00

0.00

0.00

0.00

0.00

-8.84

0.00

-8.84

0.00

-8.84

0.00

0.13

0.13

1.29

-1.16

-18.45

0.00

-18.45

0.00

-18.45

15 Nizamabad

0.00

0.00

0.00

0.00

0.00

16 Prakasam

0.00

0.00

0.00

0.00

0.00

17 Ranga Reddy

0.00

0.00

0.00

0.00

0.00

18 Srikakulam

0.00

205.71

205.71

166.49

39.23

-3.33

0.00

-3.33

0.00

-3.33

20 Vizianagaram

1.53

0.00

1.53

0.00

1.53

21 Warangal

0.00

0.00

0.00

0.00

0.00

36.37

0.00

36.37

0.00

36.37

48.39

367.47

415.86

318.48

97.38

2 Ananthapur 3 Chittoor 4 Cuddapah 5 East Godavari 6 Guntur

11 Mahaboobnagar 12 Medak 13 Nalgonda 14 Nellore

19 Visakhapatnam

22 West Godavari Total:

213

STATEMENT No. 5 (16) STATEMENT OF CONSOLIDATED RECEIPTS AND EXPENDITURE UNDER NABARD GRANT SANCTIONED TO ZILLA PARISHADS FOR THE YEAR 2002-03 Rs. In lakhs Sl. No.

Name of the District

1 Adilabad

Opening Balance

Receipts

Total

Expenditure

Closing Balance

63.79

633.28

697.07

633.28

63.79

119.25

95.45

214.69

17.28

197.42

41.58

0.00

41.58

4.83

36.75

-48.09

0.00

-48.09

0.00

-48.09

36.68

0.00

36.68

0.00

36.68

6 Guntur

146.42

2.03

148.45

8.35

140.10

7 Karimnagar

122.00

0.00

122.00

0.00

122.00

8 Khammam

-26.31

317.20

290.89

327.90

-37.01

9 Krishna

168.44

0.00

168.44

0.00

168.44

10 Kurnool

229.62

502.85

732.47

585.66

146.81

11 Mahaboobnagar

309.16

12.04

321.20

76.66

244.54

12 Medak

-96.57

89.13

-7.44

84.26

-91.70

97.24

0.00

97.24

0.00

97.24

14 Nellore

-59.13

0.00

-59.13

3.68

-62.81

15 Nizamabad

175.11

0.00

175.11

0.00

175.11

93.59

0.00

93.59

0.00

93.59

17 Ranga Reddy

365.38

175.85

541.23

2497.92

-1956.69

18 Srikakulam

-97.42

0.00

-97.42

0.00

-97.42

19 Visakhapatnam

149.13

0.00

149.13

5.06

144.06

20.33

0.00

20.33

0.00

20.33

21 Warangal

-16.92

0.00

-16.92

0.00

-16.92

22 West Godavari

509.90

0.00

509.90

0.00

509.90

2303.17

1827.82

4130.99

4244.88

-113.89

2 Ananthapur 3 Chittoor 4 Cuddapah 5 East Godavari

13 Nalgonda

16 Prakasam

20 Vizianagaram

Total:

214

STATEMENT No. 5 (17) STATEMENT OF CONSOLIDATED RECEIPTS AND EXPENDITURE UNDER OTHER GRANTS SANCTIONED TO ZILLA PARISHADS FOR THE YEAR 2002-03 Rs. In lakhs Sl. No.

Name of the District

Opening Balance

Receipts

Total

Expenditure

Closing Balance

1 Adilabad

-92.27

330.26

237.99

330.26

-92.27

2 Ananthapur

160.60

0.00

160.60

0.00

160.60

3 Chittoor

-0.19

0.00

-0.19

0.00

-0.19

4 Cuddapah

71.06

2954.86

3025.92

2488.45

537.48

5 East Godavari

0.00

0.00

0.00

0.00

0.00

6 Guntur

0.00

0.00

0.00

0.00

0.00

7 Karimnagar

-644.71

0.00

-644.71

0.00

-644.71

8 Khammam

450.78

0.00

450.78

0.00

450.78

9 Krishna

4.44

276.76

281.20

281.20

0.00

10 Kurnool

-126.27

241.74

115.47

284.95

-169.48

11 Mahaboobnagar

0.00

0.00

0.00

1.14

-1.14

12 Medak

0.00

0.00

0.00

0.00

0.00

13 Nalgonda

279.03

0.00

279.03

0.00

279.03

14 Nellore

963.82

202.62

1166.44

228.47

937.96

15 Nizamabad

178.34

0.00

178.34

0.00

178.34

-321.63

6.54

-315.09

23.88

-338.97

17 Ranga Reddy

927.40

0.00

927.40

0.00

927.40

18 Srikakulam

-51.20

0.00

-51.20

0.00

-51.20

19 Visakhapatnam

225.09

0.04

225.13

0.00

225.13

0.00

0.00

0.00

0.00

0.00

21 Warangal

-77.67

0.00

-77.67

0.00

-77.67

22 West Godavari

605.87

414.97

1020.84

793.38

227.46

2552.50

4427.79

6980.29

4431.73

2548.56

16 Prakasam

20 Vizianagaram

Total:

215

STATEMENT No. 6 CONSOLIDATED STATEMENT OF GRANTS SANCTIONED TO MANDAL PARISHADS FOR THE YEAR 2002-03 AND EXPENDITURE INCURRED Rs. In lakhs Sl. No.

Name of the District

1 Adilabad

Opening Balance

Receipts

Total

Expenditure

Closing Balance

1398.71

4363.95

5762.66

4083.10

1679.56

-58.37

6082.55

6024.18

5900.38

123.80

2890.34

588.22

3478.56

851.45

2627.11

-2103.84

219.70

-1884.14

248.20

-2132.34

543.59

6543.76

7087.35

6739.28

348.08

53.73

3510.39

3564.12

3504.59

59.53

7 Karimnagar

1431.02

5843.53

7274.55

5574.71

1699.85

8 Khammam

355.39

5104.81

5460.20

5035.29

424.90

9 Krishna

-31.65

5737.35

5705.70

6063.08

-357.38

10 Kurnool

2754.33

5642.79

8397.12

5389.92

3007.20

505.91

184.65

690.56

189.76

500.80

12 Medak

1844.80

5284.83

7129.63

5094.04

2035.59

13 Nalgonda

2766.18

5229.76

7995.94

9356.68

-1360.75

14 Nellore

-816.04

7111.27

6295.23

7004.14

-708.91

15 Nizamabad

-177.14

4755.56

4578.42

4611.85

-33.43

16 Prakasam

-333.01

7389.72

7056.71

7379.85

-323.14

299.96

3986.40

4286.36

4016.12

270.24

12.83

6847.74

6860.57

7210.76

-350.18

359.75

6543.71

6903.46

6450.03

453.43

-419.37

5463.02

5043.65

5368.96

-325.31

118.83

5526.85

5645.68

5451.40

194.27

-155.13

6828.54

6673.41

6344.43

328.98

11240.82 108789.10 120029.92

111868.01

8161.91

2 Ananthapur 3 Chittoor 4 Cuddapah 5 East Godavari 6 Guntur

11 Mahaboobnagar

17 Ranga Reddy 18 Srikakulam 19 Visakhapatnam 20 Vizianagaram 21 Warangal 22 West Godavari Total:

216

STATEMENT No. 6 (1) STATEMENT OF CONSOLIDATED RECEIPTS AND EXPENDITURE OF MANDAL PARISHADS UNDER TEACHING GRANT FOR THE YEAR 2002-03 Rs. In lakhs Sl. No.

Name of the District

Opening Balance

Receipts

Total

Expenditure

Closing Balance

1 Adilabad

605.63

3685.42

4291.04

3420.77

870.28

2 Ananthapur

428.89

6024.69

6453.57

5834.94

618.63

3080.28

81.54

3161.82

347.96

2813.86

-1337.25

143.08

-1194.17

145.50

-1339.67

1028.90

6360.77

7389.67

6561.85

827.83

164.65

3481.99

3646.64

3458.44

188.20

7 Karimnagar

1915.77

5720.56

7636.33

5409.61

2226.72

8 Khammam

477.08

3922.77

4399.84

3880.42

519.42

9 Krishna

409.48

5676.02

6085.50

5970.59

114.91

10 Kurnool

3305.37

5490.91

8796.29

5240.67

3555.62

11 Mahaboobnagar

340.15

93.75

433.90

93.78

340.11

12 Medak

919.47

5252.84

6172.31

5059.62

1112.69

13 Nalgonda

4653.52

4943.20

9596.72

9072.47

524.25

14 Nellore

-155.95

6699.25

6543.30

6671.83

-128.54

256.81

4225.35

4482.16

4215.28

266.88

72.87

7246.61

7319.48

7215.07

104.41

1905.10

3950.92

5856.02

3944.91

1911.11

646.05

6815.54

7461.59

7095.08

366.51

5208.66

6475.09

11683.75

6372.33

5311.43

221.66

5277.19

5498.85

5183.51

315.34

-342.91

5410.02

5067.12

5197.96

-130.85

-4363.09

6774.84

2411.75

6276.84

-3865.10

3 Chittoor 4 Cuddapah 5 East Godavari 6 Guntur

15 Nizamabad 16 Prakasam 17 Ranga Reddy 18 Srikakulam 19 Visakhapatnam 20 Vizianagaram 21 Warangal 22 West Godavari Total:

19441.14 103752.33 123193.47

217

106669.44 16524.03

STATEMENT No. 6 (2) STATEMENT OF CONSOLIDATED RECEIPTS AND EXPENDITURE OF MANDAL PARISHADS UNDER NON - TEACHING GRANT SANCTIONED FOR THE YEAR 2002-03 Rs. In lakhs Sl. No.

Name of the District

1 Adilabad

Opening Balance

Receipts

Total

Expenditure

Closing Balance

-12.95

102.96

90.00

89.95

0.05

2 Ananthapur

-649.99

1.28

-648.71

6.14

-654.85

3 Chittoor

-213.02

0.07

-212.95

0.25

-213.19

4 Cuddapah

-567.30

5.32

-561.99

6.93

-568.92

5 East Godavari

-402.95

158.00

-244.95

150.20

-395.15

6 Guntur

-374.55

0.00

-374.55

0.00

-374.55

7 Karimnagar

-308.08

86.85

-221.23

124.39

-345.62

8 Khammam

-677.76

163.15

-514.61

84.35

-598.96

9 Krishna

-120.90

18.42

-102.49

17.90

-120.39

10 Kurnool

-144.97

117.08

-27.90

106.60

-134.50

-51.55

22.75

-28.80

19.42

-48.22

12 Medak

-252.13

4.46

-247.67

1.56

-249.23

13 Nalgonda

-655.73

271.67

-384.06

270.12

-654.18

14 Nellore

-805.96

364.03

-441.93

283.71

-725.64

30.75

27.74

58.49

29.29

29.20

-553.57

126.50

-427.06

134.43

-561.49

-39.87

10.46

-29.41

45.68

-75.09

18 Srikakulam

-364.22

14.16

-350.06

96.65

-446.71

19 Visakhapatnam

-229.87

0.00

-229.87

7.84

-237.72

20 Vizianagaram

-612.43

38.61

-573.82

48.07

-621.89

21 Warangal

-275.33

88.10

-187.23

174.60

-361.83

22 West Godavari

-158.09

0.40

-157.69

0.91

-158.60

-7440.49

1622.00

-5818.48

1699.01

-7517.50

11 Mahaboobnagar

15 Nizamabad 16 Prakasam 17 Ranga Reddy

Total:

218

STATEMENT No. 6 (3) STATEMENT CONSOLIDATED RECEIPTS & EXPENDITURE OF PENSION GRANT SANCTIONED TO MANDAL PARISHADS FOR THE YEAR 2002-03 Rs. In lakhs Sl. No.

Name of the District

1 Adilabad

Opening Balance

Receipts

Total

Expenditure

Closing Balance

0.00

0.00

0.00

0.00

0.00

2 Ananthapur

14.65

0.00

14.65

0.00

14.65

3 Chittoor

28.20

0.20

28.41

9.73

18.68

4 Cuddapah

0.00

0.00

0.00

0.00

0.00

5 East Godavari

0.00

0.00

0.00

0.00

0.00

6 Guntur

0.00

0.00

0.00

0.00

0.00

7 Karimnagar

0.00

0.00

0.00

0.00

0.00

8 Khammam

0.00

0.00

0.00

0.00

0.00

9 Krishna

0.00

0.00

0.00

0.00

0.00

10 Kurnool

0.00

0.00

0.00

0.00

0.00

11 Mahaboobnagar

0.00

0.00

0.00

0.00

0.00

12 Medak

7.78

10.48

18.26

13.59

4.67

13 Nalgonda

31.71

0.00

31.71

0.00

31.71

14 Nellore

-0.30

26.26

25.97

22.66

3.30

15 Nizamabad

0.00

96.23

96.23

76.29

19.94

16 Prakasam

0.00

0.00

0.00

0.00

0.00

17 Ranga Reddy

0.00

0.00

0.00

0.00

0.00

-6.04

0.00

-6.04

0.00

-6.04

19 Visakhapatnam

0.59

52.43

53.02

54.53

-1.51

20 Vizianagaram

1.84

0.00

1.84

0.00

1.84

-85.66

0.00

-85.66

0.00

-85.66

-0.24

0.00

-0.24

0.00

-0.24

-7.46

185.61

178.15

176.80

1.34

18 Srikakulam

21 Warangal 22 West Godavari Total:

219

STATEMENT No. 6 (4) STATEMENT OF CONSOLIDATED RECEIPTS AND EXPENDITURE OF JAWAHAR GRAMEENA SAMRUDDHI YOJANA/SAMPOORNA GRAMEENA ROJGAR YOJANA GRANT SANCTIONED TO MANDAL PARISHADS FOR THE YEAR 2002-03 Rs. In lakhs Sl. No.

Name of the District

1 Adilabad

Opening Balance

Receipts

Total

Expenditure

Closing Balance

0.00

0.00

0.00

0.00

0.00

-2.47

0.00

-2.47

0.00

-2.47

3 Chittoor

2.66

149.82

152.48

153.99

-1.50

4 Cuddapah

0.00

0.00

0.00

0.00

0.00

-7.99

0.00

-7.99

0.00

-7.99

6 Guntur

0.00

0.00

0.00

0.00

0.00

7 Karimnagar

0.00

0.00

0.00

0.00

0.00

8 Khammam

17.92

0.61

18.53

1.96

16.57

9 Krishna

-0.92

0.00

-0.92

0.00

-0.92

10 Kurnool

0.00

0.00

0.00

0.00

0.00

11 Mahaboobnagar

0.00

11.17

11.17

11.19

-0.02

-10.79

0.00

-10.79

0.00

-10.79

28.67

0.00

28.67

0.00

28.67

14 Nellore

4.95

0.00

4.95

0.00

4.95

15 Nizamabad

8.36

0.00

8.36

0.00

8.36

16 Prakasam

0.00

0.00

0.00

0.00

0.00

17 Ranga Reddy

0.00

0.00

0.00

0.00

0.00

18 Srikakulam

0.00

0.00

0.00

0.00

0.00

67.23

0.00

67.23

0.00

67.23

20 Vizianagaram

0.00

0.00

0.00

0.00

0.00

21 Warangal

0.38

0.00

0.38

0.00

0.38

22 West Godavari

0.00

0.00

0.00

0.00

0.00

108.01

161.60

269.61

167.14

102.46

2 Ananthapur

5 East Godavari

12 Medak 13 Nalgonda

19 Visakhapatnam

Total:

220

STATEMENT No. 6 (5) STATEMENT OF CONSOLIDATED RECEIPTS AND EXPENDITURE OF GRANT TOWARDS HONORARIUM TO PRESIDENTS SANCTIONED TO MANDAL PARISHADS FOR THE YEAR 2002-03 Rs. In lakhs Sl. No.

Name of the District

Opening Balance

Receipts

Total

Expenditure

Closing Balance

1 Adilabad

10.43

0.00

10.43

0.00

10.43

2 Ananthapur

20.84

14.60

35.44

13.00

22.43

3 Chittoor

33.19

12.73

45.92

7.39

38.53

0.00

0.00

0.00

0.00

0.00

5 East Godavari

10.57

6.11

16.68

6.84

9.84

6 Guntur

13.83

11.17

25.00

6.86

18.14

7 Karimnagar

0.01

10.18

10.19

12.01

-1.82

8 Khammam

31.60

8.84

40.45

5.23

35.22

9 Krishna

15.34

10.02

25.37

10.00

15.36

10 Kurnool

22.35

6.24

28.59

6.24

22.35

11 Mahaboobnagar

0.00

0.00

0.00

0.00

0.00

12 Medak

7.06

0.00

7.06

0.00

7.06

13 Nalgonda

24.47

3.69

28.16

3.51

24.65

14 Nellore

-2.79

14.39

11.60

10.60

1.00

15 Nizamabad

23.26

0.36

23.62

0.36

23.26

16 Prakasam

11.00

6.72

17.72

6.72

11.00

17 Ranga Reddy

0.00

0.00

0.00

0.00

0.00

18 Srikakulam

1.21

7.69

8.90

8.96

-0.06

19 Visakhapatnam

6.74

4.68

11.42

4.69

6.73

20 Vizianagaram

4.83

0.00

4.83

0.00

4.83

21 Warangal

16.98

8.91

25.88

13.29

12.60

22 West Godavari

-0.30

5.52

5.22

5.52

-0.30

250.62

131.85

382.47

121.22

261.25

4 Cuddapah

Total:

Bold Numbers Include both Honorarium to President and T.A and D.A to Non Officials

221

STATEMENT No. 6 (6) STATEMENT OF CONSOLIDATED RECEIPTS AND EXPENDITURE UNDER GRANT TOWARDS TA AND DA TO NON - OFFICIALS SANCTIONED TO MANDAL PARISHADS FOR THE YEAR 2002-03 Rs. In lakhs Sl. No.

Name of the District

Opening Balance

Receipts

Total

Expenditure

Closing Balance

1 Adilabad

4.33

9.12

13.45

8.40

5.05

2 Ananthapur

0.00

0.00

0.00

0.00

0.00

3 Chittoor

9.00

5.58

14.58

4.53

10.05

4 Cuddapah

8.43

12.82

21.25

12.35

8.89

17.49

9.51

27.00

5.51

21.49

-18.61

0.00

-18.61

0.00

-18.61

7 Karimnagar

-0.05

25.94

25.90

28.69

-2.80

8 Khammam

0.00

0.00

0.00

0.00

0.00

9 Krishna

0.00

0.00

0.00

0.00

0.00

10 Kurnool

12.03

9.54

21.57

4.22

17.35

11 Mahaboobnagar

24.28

16.47

40.75

15.28

25.47

0.00

11.63

11.63

10.68

0.95

11.12

3.81

14.94

2.95

11.98

-65.37

6.10

-59.27

13.89

-73.16

15 Nizamabad

2.53

0.00

2.53

0.23

2.30

16 Prakasam

0.06

3.81

3.87

5.37

-1.50

17 Ranga Reddy

6.31

10.58

16.89

7.56

9.33

18 Srikakulam

0.00

0.00

0.00

0.00

0.00

19 Visakhapatnam

12.91

3.05

15.96

1.21

14.74

20 Vizianagaram

-1.05

8.54

7.48

7.21

0.27

21 Warangal

12.58

0.00

12.58

0.00

12.58

22 West Godavari

11.10

7.79

18.89

4.35

14.54

47.08

144.29

191.37

132.46

58.91

5 East Godavari 6 Guntur

12 Medak 13 Nalgonda 14 Nellore

Total:

Bold Number includes both T.A. and D.A. to Non-officials & T.A. to Officers and Staff

222

STATEMENT No. 6 (7) STATEMENT OF CONSOLIDATED RECEIPTS AND EXPENDITURE UNDER GRANT TOWARDS TA TO OFFICERS AND STAFF SANCTIONED TO MANDAL PARISHADS FOR THE YEAR 2002-03 Rs. In lakhs Sl. No.

Name of the District

Opening Balance

Receipts

Total

Expenditure

Closing Balance

1 Adilabad

-18.78

6.33

-12.45

9.36

-21.82

2 Ananthapur

-37.64

13.07

-24.57

17.37

-41.94

3 Chittoor

-40.25

8.90

-31.35

22.78

-54.13

-137.34

21.78

-115.56

53.80

-169.36

5 East Godavari

-48.64

9.37

-39.27

14.88

-54.15

6 Guntur

-74.88

17.23

-57.65

39.28

-96.93

7 Karimnagar

-29.03

0.00

-29.03

0.00

-29.03

8 Khammam

-13.80

5.49

-8.31

6.87

-15.18

9 Krishna

-49.82

19.93

-29.89

46.37

-76.26

10 Kurnool

-56.21

19.01

-37.19

32.18

-69.37

11 Mahaboobnagar

-46.83

30.88

-15.96

37.61

-53.56

12 Medak

-21.45

5.42

-16.03

8.59

-24.62

13 Nalgonda

-28.50

7.38

-21.12

7.61

-28.73

0.00

0.00

0.00

0.00

0.00

15 Nizamabad

-13.86

0.00

-13.86

0.00

-13.86

16 Prakasam

-69.99

6.08

-63.91

18.26

-82.16

-1.20

14.44

13.24

17.97

-4.73

18 Srikakulam

-30.23

10.36

-19.88

10.07

-29.94

19 Visakhapatnam

-20.27

8.46

-11.82

9.42

-21.24

20 Vizianagaram

-32.30

8.34

-23.96

8.84

-32.80

21 Warangal

-10.94

5.38

-5.56

11.49

-17.05

22 West Godavari

-19.11

4.05

-15.06

12.89

-27.96

-801.07

221.89

-579.19

385.63

-964.81

4 Cuddapah

14 Nellore

17 Ranga Reddy

Total:

223

STATEMENT No. 6 (8) STATEMENT OF CONSOLIDATED RECEIPTS AND EXPENDITURE UNDER MINOR IRRIGATION GRANT TO MANDAL PARISHADS FOR THE YEAR 2002-03 Rs. In lakhs Sl. No.

Name of the District

Opening Balance

Receipts

Total

Expenditure

Closing Balance

1 Adilabad

0.00

0.00

0.00

0.00

0.00

2 Ananthapur

0.00

0.00

0.00

0.00

0.00

3 Chittoor

0.00

0.00

0.00

0.00

0.00

4 Cuddapah

0.00

0.00

0.00

0.00

0.00

5 East Godavari

0.00

0.00

0.00

0.00

0.00

6 Guntur

0.57

0.00

0.57

0.00

0.57

7 Karimnagar

6.16

0.00

6.16

0.00

6.16

8 Khammam

0.00

0.00

0.00

0.00

0.00

9 Krishna

1.62

1.90

3.52

2.85

0.67

10 Kurnool

0.00

0.00

0.00

0.00

0.00

11 Mahaboobnagar

0.65

0.00

0.65

0.00

0.65

12 Medak

0.00

0.00

0.00

0.00

0.00

13 Nalgonda

4.47

0.00

4.47

0.02

4.46

14 Nellore

2.49

0.00

2.49

0.56

1.93

-0.15

0.00

-0.15

0.00

-0.15

16 Prakasam

0.00

0.00

0.00

0.00

0.00

17 Ranga Reddy

0.00

0.00

0.00

0.00

0.00

42.46

0.00

42.46

0.00

42.46

19 Visakhapatnam

1.38

0.00

1.38

0.00

1.38

20 Vizianagaram

0.00

0.00

0.00

0.00

0.00

14.02

0.00

14.02

1.33

12.69

0.00

0.00

0.00

0.00

0.00

73.68

1.90

75.58

4.76

70.82

15 Nizamabad

18 Srikakulam

21 Warangal 22 West Godavari Total:

224

STATEMENT No. 6 (9) STATEMENT OF CONSOLIDATED RECEIPTS AND EXPENDITURE OF EMPLOYMENT ASSURANCE SCHEME GRANT SANCTIONED TO MANDAL PARISHADS FOR THE YEAR 2002-03 Rs. In lakhs Sl. No.

Name of the District

1 Adilabad

Opening Balance

Receipts

Total

Expenditure

Closing Balance

-129.45

560.13

430.68

554.61

-123.93

2 Ananthapur

0.00

0.00

0.00

0.00

0.00

3 Chittoor

0.00

0.00

0.00

0.00

0.00

4 Cuddapah

0.00

0.00

0.00

0.00

0.00

5 East Godavari

0.00

0.00

0.00

0.00

0.00

6 Guntur

0.00

0.00

0.00

0.00

0.00

7 Karimnagar

0.00

0.00

0.00

0.00

0.00

135.42

0.00

135.42

0.00

135.42

9 Krishna

0.00

0.00

0.00

0.00

0.00

10 Kurnool

0.00

0.00

0.00

0.00

0.00

11 Mahaboobnagar

0.00

0.00

0.00

0.00

0.00

12 Medak

0.00

0.00

0.00

0.00

0.00

14.53

0.00

14.53

0.00

14.53

0.00

0.00

0.00

0.00

0.00

29.38

393.26

422.64

290.40

132.24

16 Prakasam

0.00

0.00

0.00

0.00

0.00

17 Ranga Reddy

0.00

0.00

0.00

0.00

0.00

18 Srikakulam

0.00

0.00

0.00

0.00

0.00

19 Visakhapatnam

0.00

0.00

0.00

0.00

0.00

23.74

0.00

23.74

0.00

23.74

21 Warangal

0.00

0.00

0.00

0.00

0.00

22 West Godavari

0.00

0.00

0.00

0.00

0.00

73.62

953.39

1027.01

845.01

182.00

8 Khammam

13 Nalgonda 14 Nellore 15 Nizamabad

20 Vizianagaram

Total:

225

STATEMENT No. 6 (10) STATEMENT OF CONSOLIDATED RECEIPTS AND EXPENDITURE UNDER JANMABHOOMI GRANT SANCTIONED TO MANDAL PARISHADS FOR THE YEAR 2002-03 Rs. In lakhs Sl. No.

Name of the District

Opening Balance

Receipts

Total

Expenditure

Closing Balance

1 Adilabad

0.00

0.00

0.00

0.00

0.00

2 Ananthapur

0.00

0.00

0.00

0.00

0.00

-17.65

329.38

311.73

304.83

6.90

4 Cuddapah

0.00

0.00

0.00

0.00

0.00

5 East Godavari

0.00

0.00

0.00

0.00

0.00

6 Guntur

0.00

0.00

0.00

0.00

0.00

7 Karimnagar

0.00

0.00

0.00

0.00

0.00

8 Khammam

54.91

0.00

54.91

0.00

54.91

9 Krishna

0.00

0.00

0.00

0.00

0.00

10 Kurnool

0.00

0.00

0.00

0.00

0.00

11 Mahaboobnagar

0.00

0.00

0.00

0.00

0.00

12 Medak

0.23

0.00

0.23

0.00

0.23

50.13

0.00

50.13

0.00

50.13

0.00

0.00

0.00

0.00

0.00

-11.42

0.00

-11.42

0.00

-11.42

16 Prakasam

0.00

0.00

0.00

0.00

0.00

17 Ranga Reddy

0.00

0.00

0.00

0.00

0.00

18 Srikakulam

0.00

0.00

0.00

0.00

0.00

19 Visakhapatnam

0.00

0.00

0.00

0.00

0.00

20 Vizianagaram

4.91

0.00

4.91

0.00

4.91

21 Warangal

5.50

0.00

5.50

0.00

5.50

22 West Godavari

0.00

0.00

0.00

0.00

0.00

86.61

329.38

415.99

304.83

111.16

3 Chittoor

13 Nalgonda 14 Nellore 15 Nizamabad

Total:

226

STATEMENT No. 6 (11) STATEMENT OF CONSOLIDATED RECEIPTS AND EXPENDITURE UNDER RWS GRANT / ACCELERATED RWS GRANT SANCTIONED TO MANDAL PARISHADS FOR THE YEAR 2002-03 Rs. In lakhs Sl. No.

Name of the District

Opening Balance

Receipts

Total

Expenditure

Closing Balance

1 Adilabad

0.00

0.00

0.00

0.00

0.00

2 Ananthapur

1.36

0.00

1.36

0.00

1.36

3 Chittoor

0.00

0.00

0.00

0.00

0.00

4 Cuddapah

0.00

0.00

0.00

0.00

0.00

5 East Godavari

0.00

0.00

0.00

0.00

0.00

6 Guntur

0.00

0.00

0.00

0.00

0.00

7 Karimnagar

-1.10

0.00

-1.10

0.00

-1.10

8 Khammam

0.00

0.00

0.00

0.00

0.00

9 Krishna

-0.07

0.00

-0.07

0.00

-0.07

10 Kurnool

0.00

0.00

0.00

0.00

0.00

11 Mahaboobnagar

0.00

2.30

2.30

2.13

0.17

12 Medak

0.00

0.00

0.00

0.00

0.00

13 Nalgonda

0.00

0.00

0.00

0.00

0.00

14 Nellore

0.00

0.00

0.00

0.00

0.00

-2.19

0.00

-2.19

0.00

-2.19

16 Prakasam

0.00

0.00

0.00

0.00

0.00

17 Ranga Reddy

0.00

0.00

0.00

0.00

0.00

18 Srikakulam

0.00

0.00

0.00

0.00

0.00

19 Visakhapatnam

0.00

0.00

0.00

0.00

0.00

20 Vizianagaram

0.27

0.00

0.27

0.00

0.27

21 Warangal

6.85

9.13

15.98

43.73

-27.75

22 West Godavari

0.00

0.00

0.00

0.00

0.00

5.13

11.43

16.56

45.86

-29.30

15 Nizamabad

Total:

227

STATEMENT No. 6 (12) STATEMENT OF CONSOLIDATED RECEIPTS AND EXPENDITURE UNDER OTHER GRANTS SANCTIONED TO MANDAL PARISHADS FOR THE YEAR 2002-03 Rs. In lakhs Sl. No.

Name of the District

1 Adilabad

Opening Balance

Receipts

Total

Expenditure

Closing Balance

-5.12

0.00

-5.12

0.00

-5.12

2 Ananthapur

0.00

28.92

28.92

28.93

-0.01

3 Chittoor

0.00

0.00

0.00

0.00

0.00

4 Cuddapah

0.00

36.70

36.70

29.61

7.09

-26.59

0.00

-26.59

0.00

-26.59

0.00

0.00

0.00

0.00

0.00

7 Karimnagar

11.01

0.00

11.01

0.00

11.01

8 Khammam

62.41

1003.96

1066.37

1056.46

9.91

9 Krishna

15.00

11.06

26.06

15.36

10.70

10 Kurnool

0.00

0.00

0.00

0.00

0.00

11 Mahaboobnagar

0.00

7.35

7.35

10.35

-3.00

1634.35

0.00

1634.35

0.00

1634.35

13 Nalgonda

2.28

0.00

2.28

0.00

2.28

14 Nellore

1.55

1.23

2.78

0.89

1.89

15 Nizamabad

5.46

12.62

18.08

0.00

18.08

16 Prakasam

0.00

0.00

0.00

0.00

0.00

17 Ranga Reddy

0.00

0.00

0.00

0.00

0.00

18 Srikakulam

0.00

0.00

0.00

0.00

0.00

19 Visakhapatnam

0.00

0.00

0.00

0.00

0.00

20 Vizianagaram

38.23

130.34

168.57

121.33

47.24

21 Warangal

-2.04

5.31

3.27

9.01

-5.74

-47.41

35.95

-11.46

43.92

-55.38

1689.13

1273.43

2962.56

1315.85

1646.71

5 East Godavari 6 Guntur

12 Medak

22 West Godavari Total:

228

STATEMENT No. 7 STATEMENT OF CONSOLIDATED RECEIPTS AND EXPENDITURE OF GOVERNMENT GRANTS RELEASED TO GRAM PANCHAYATS FOR THE YEAR 2002-03 Rs. In lakhs Sl. No.

Name of the District

1 Adilabad

Opening Receipts Balance

Total

Expendit Closing ure Balance

140.92

135.48

276.40

-478.44

2127.12

1648.68

3033.01 -1384.33

115.04

2234.64

2349.68

2176.79

172.89

-446.43

3078.43

2632.00

3235.99

-603.98

343.55

3279.52

3623.07

3198.66

424.41

-218.31

3481.99

3263.68

3458.44

-194.76

7 Karimnagar

-33.59

1796.14

1762.55

1713.87

48.68

8 Khammam

268.12

2143.80

2411.92

2181.56

230.36

9 Krishna

-161.71

2304.97

2143.26

1975.45

167.81

10 Kurnool

304.92

1724.71

2029.63

1471.18

558.46

11 Mahaboobnagar

182.51

1341.71

1524.22

1030.37

493.85

39.20

2074.26

2113.46

1837.74

275.72

-71.43

2284.33

2212.90

2152.86

60.03

28.19

1259.94

1288.13

1228.16

59.97

15 Nizamabad

-52.89

1489.28

1436.39

1307.83

128.56

16 Prakasam

-93.23

2063.91

1970.68

1658.80

311.88

-9.57

1243.91

1234.34

1437.75

-203.41

18 Srikakulam

283.80

1143.89

1427.69

5779.49 -4351.81

19 Visakhapatnam

230.70

1311.74

1542.44

1556.19

-13.75

-207.74

1329.24

1121.50

1174.32

-52.82

21 Warangal

-13.06

1155.81

1142.75

2016.10

-873.35

22 West Godavari

494.31

2031.58

2525.89

1956.40

569.49

2 Ananthapur 3 Chittoor 4 Cuddapah 5 East Godavari 6 Guntur

12 Medak 13 Nalgonda 14 Nellore

17 Ranga Reddy

20 Vizianagaram

Total:

94.28

182.12

644.86 41036.40 41681.26 45675.24 -3993.98

229

STATEMENT No. 7 (1) STATEMENT OF CONSOLIDATED RECEIPTS AND EXPENDITURE OF GRAM PANCHAYATS UNDER SALARY GRANT FOR THE YEAR 2002-03 Rs. In lakhs Sl. No.

Name of the District

1 Adilabad

Opening Balance

Receipts

Total

Expenditure

Closing Balance

24.05

46.23

70.28

36.22

34.06

1505.24

286.87

1792.11

181.31

1610.80

-35.85

246.05

210.20

274.46

-64.25

-221.35

445.38

224.03

626.74

-402.71

13.96

424.53

438.49

560.35

-121.86

6 Guntur

-178.43

3481.99

3303.56

3458.44

-154.88

7 Karimnagar

-386.32

228.05

-158.27

162.17

-320.44

27.40

31.48

58.88

41.34

17.54

9 Krishna

-195.82

602.19

406.37

434.43

-28.06

10 Kurnool

32.88

461.74

494.62

222.71

271.91

11 Mahaboobnagar

-14.53

52.03

37.50

50.04

-12.54

12 Medak

-59.27

142.87

83.60

163.07

-79.46

-129.59

216.63

87.04

219.70

-132.66

-70.00

91.70

21.70

114.16

-92.46

44.78

197.42

242.20

168.08

74.12

-193.30

184.13

-9.17

203.48

-212.64

-41.07

19.69

-21.38

258.88

-280.26

-138.58

65.08

-73.50

122.58

-196.08

18.66

60.50

79.16

125.56

-46.40

-32.53

12.72

-19.82

5.18

-24.99

68.94

97.84

166.78

110.05

56.73

-186.36

431.98

245.62

501.60

-255.99

-147.10

7827.13

7680.02

8040.56

-360.54

2 Ananthapur 3 Chittoor 4 Cuddapah 5 East Godavari

8 Khammam

13 Nalgonda 14 Nellore 15 Nizamabad 16 Prakasam 17 Ranga Reddy 18 Srikakulam 19 Visakhapatnam 20 Vizianagaram 21 Warangal 22 West Godavari Total:

230

STATEMENT No. 7 (2) STATEMENT OF CONSOLIDATED RECEIPTS AND EXPENDITURE OF GRAM PANCHAYATS UNDER JAWAHAR GRAMEENA SAMRUDDHI YOJANA/SAMPOORNA GRAMEENA ROJGAR YOJANA GRANT FOR THE YEAR 2002-03 Rs. In lakhs Sl. No.

Name of the District

1 Adilabad

Opening Balance

Receipts

Total

Expenditure

Closing Balance

375.05

54.57

429.62

47.71

381.91

6.73

891.45

898.18

1634.04

-735.86

3 Chittoor

-71.62

814.72

743.09

813.07

-69.98

4 Cuddapah

141.08

921.66

1062.75

777.63

285.12

5 East Godavari

305.88

724.28

1030.16

601.94

428.22

14.50

0.00

14.50

0.00

14.50

7 Karimnagar

160.80

945.31

1106.11

956.64

149.47

8 Khammam

34.53

1587.03

1621.56

1581.60

39.96

9 Krishna

31.63

786.96

818.59

764.28

54.31

10 Kurnool

454.91

684.93

1139.84

737.82

402.02

11 Mahaboobnagar

287.42

810.90

1098.32

698.51

399.81

12 Medak

15.86

755.39

771.25

705.55

65.70

13 Nalgonda

33.79

1228.40

1262.19

1080.05

182.15

14 Nellore

59.51

718.10

777.61

623.85

153.76

15 Nizamabad

25.56

589.08

614.64

497.37

117.27

16 Prakasam

-1.35

1232.40

1231.06

861.76

369.30

17 Ranga Reddy

82.71

917.93

1000.64

904.77

95.87

18 Srikakulam

213.19

683.24

896.42

5306.03

-4409.61

19 Visakhapatnam

764.08

772.68

1536.75

871.85

664.90

-149.26

731.48

582.22

717.91

-135.68

2.63

545.11

547.73

1341.94

-794.21

765.49

832.49

1597.98

760.79

837.19

3553.12

17228.10

20781.22

22285.10

-1503.88

2 Ananthapur

6 Guntur

20 Vizianagaram 21 Warangal 22 West Godavari Total:

231

STATEMENT No. 7 (3) STATEMENT OF CONSOLIDATED RECEIPTS AND EXPENDITURE UNDER X / XI FINANCE COMMISSION GRANT RELEASED TO GRAM PANCHAYATS FOR THE YEAR 2002-03 Rs. In lakhs Sl. No.

Name of the District

1 Adilabad

Opening Balance

Receipts

Total

Expenditure

Closing Balance

11.04

34.68

45.72

10.35

35.37

2 Ananthapur

-88.65

948.80

860.15

1217.66

-357.51

3 Chittoor

222.28

716.85

939.13

665.85

273.28

-168.23

823.18

654.95

943.41

-288.46

147.49

690.71

838.20

614.49

223.71

57.95

0.00

57.95

0.00

57.95

203.81

579.85

783.66

510.99

272.68

4.94

525.29

530.23

558.62

-28.39

9 Krishna

12.62

915.82

928.44

776.74

151.71

10 Kurnool

50.82

578.04

628.86

510.65

118.21

11 Mahaboobnagar

41.18

478.78

519.96

281.82

238.14

1.29

477.34

478.63

409.66

68.98

13 Nalgonda

-16.42

830.64

814.22

811.93

2.28

14 Nellore

163.14

416.60

579.74

446.83

132.91

15 Nizamabad

20.04

388.50

408.54

387.00

21.54

16 Prakasam

-4.67

647.37

642.70

593.56

49.14

2.34

306.29

308.63

274.10

34.53

18 Srikakulam

20.05

338.11

358.16

350.89

7.27

19 Visakhapatnam

59.18

478.56

537.74

558.78

-21.04

20 Vizianagaram

-72.14

389.58

317.44

319.48

-2.04

21 Warangal

139.99

483.79

623.78

535.03

88.74

-232.32

767.11

534.79

694.01

-159.22

575.74

11815.88

12391.62

11471.83

919.79

4 Cuddapah 5 East Godavari 6 Guntur 7 Karimnagar 8 Khammam

12 Medak

17 Ranga Reddy

22 West Godavari Total:

232

STATEMENT No. 7 (4) STATEMENT OF CONSOLIDATED RECEIPTS AND EXPENDITURE OF OTHER GRANTS RELEASED TO GRAM PANCHAYATS FOR THE YEAR 2002-03 Rs. In lakhs Sl. No.

Name of the District

1 Adilabad

Opening Balance

Receipts

Total

Expenditure

Closing Balance

15.99

0.00

15.99

0.00

15.99

-461.32

0.00

-461.32

0.00

-461.32

-9.85

457.03

447.18

423.42

23.76

-60.78

888.21

827.43

888.21

-60.78

6.18

1439.99

1446.17

1421.87

24.30

-7.23

0.00

-7.23

0.00

-7.23

0.00

42.93

42.93

84.07

-41.15

8 Khammam

206.23

0.00

206.23

0.00

206.23

9 Krishna

467.67

0.00

467.67

0.00

467.67

10 Kurnool

-2.15

0.00

-2.15

0.00

-2.15

11 Mahaboobnagar

-2.90

0.00

-2.90

0.00

-2.90

12 Medak

-3.99

698.66

694.67

559.46

135.20

13 Nalgonda

25.99

8.66

34.65

41.18

-6.52

-83.63

33.54

-50.09

43.32

-93.41

15 Nizamabad

20.68

314.28

334.96

255.38

79.58

16 Prakasam

47.00

0.00

47.00

0.00

47.00

3.45

0.00

3.45

0.00

3.45

118.57

57.46

176.03

0.00

176.03

0.00

0.00

0.00

0.00

0.00

-56.38

195.47

139.08

131.76

7.32

0.00

29.07

29.07

29.07

0.00

16.57

0.00

16.57

0.00

16.57

240.10

4165.29

4405.39

3877.74

527.65

2 Ananthapur 3 Chittoor 4 Cuddapah 5 East Godavari 6 Guntur 7 Karimnagar

14 Nellore

17 Ranga Reddy 18 Srikakulam 19 Visakhapatnam 20 Vizianagaram 21 Warangal 22 West Godavari Total:

233

STATEMENT No. 8

STATEMENT SHOWING AUDIT OBJECTIONS RAISED FOR THE YEAR 2002-03

Sl. No.

NAME OF THE INSTITUTION

No. OF OBJECTIONS

AMOUNT Rs. In lakhs.

1

ZILLA PARISHADS

3944

11268.52

2

MANDAL PARISHADS

27090

19273.23

3

GRAM PANCHAYATS

109452

9652.27

140486

40393.58

TOTAL:-

234

STATEMENT No. 9 STATEMENT SHOWING NUMBER OF AUDIT OBJECTIONS RAISED (CATEGORY WISE) AND AMOUNT INVOLVED FOR THE YEAR 2002-03 Rs. In lakhs. Gram Zilla Mandal Sl. Total Name of the Category Panchayats Parishads Parishads No. No. Amount No. Amount No. Amoutn No. Amount 43 262.62 507 125.78 973 23.83 1 Variation in Account Figures 1523 412.22 2 Excess Utilisation of Grants / Funds 35 225.08 778 528.58 385 125.85 1198 879.51 3 Diversion of Grants / Funds 99 1518.69 938 342.41 241 70.83 1278 1931.94 40 264.28 398 702.44 940 144.94 4 Non-utilisation of grants before the lapsable date 1378 1111.66 5 Mis-utilisation of Grants / Funds 40 89.59 472 235.93 84 18.68 596 344.19 29 483.50 1620 1255.42 55 0.02 6 Non-utilisation of Earmarked Funds 1704 1738.95 84 266.26 323 66.67 12516 1345.36 12923 7 Non-collection of dues 1678.30 114 632.75 1049 390.73 7372 1388.49 8 Advances pending adjsutemnt 8535 2411.97 9 Violation of Rules 408 657.02 3034 567.95 16014 993.33 19456 2218.29 Non remittance of deduction recoveries from work bills / pay 10 218 289.45 1144 192.43 10888 862.51 12250 1344.39 bills / contingent bills etc., (01) Deduction / recoveries of Income Tax not remitted or 22 10.97 171 30.61 536 23.33 729 64.91 partly remitted (02) Deduction / recoveries of Sales Tax not remitted or 23 26.15 123 16.63 570 37.13 716 79.92 partly remitted (03) Deduction / recoveries of Seigniorage fee not remitted or 44 177.07 328 74.37 6001 398.51 6373 649.94 partly remitted (04) Deduction / recoveries of G.I.S not remitted or partly 3 0.07 40 7.16 17 0.35 60 7.57 remitted (05) Deduction / recoveries of A.P.G.L.I. not remitted or 2 0.18 94 1.40 15 0.00 111 1.58 partly remitted

235

Sl. No.

11 12 13 14 15 16 17 18 19

Name of the Category

Zilla Parishads No. Amount

(06) Deduction / recoveries of G.P.F. not remitted or partly 4 3.26 remitted (07) Deduction / Recoveries of Employees Welfare Fund not 4 0.18 remitted or partly remitted (08) Oher recoveries such as Marriage advance / H.B.A. etc., 16 38.48 not remitted or partly remitted (09) Income Tax not deducted 1 0.88 (10) Sales Tax not deducted 11 4.75 (11) Seigniorage Fee not deducted 14 0.40 (12) A.P.G.L.I. not deducted 3 0.07 (13) G.P.F. not deducted 5 0.00 (14) G.I.S. not deducted 3 0.07 (15) Employees Welfare Fund not deducted 6 0.20 (16) Other recoveries such as Marriage Advance / H.B.A. 50 25.06 etc., not deducted (17) Library cess collected but remitted to Zilla Grandhalaya 3 1.70 Samasthas Non Production of Records 981 4760.62 Misappropriations 23 19.07 869 134.11 Excess Payments 76 148.30 Wasteful Expenditure 33 42.32 Instances of cases of unaccounted for cash / stores 69 979.38 Pendency of Utilisation Certificates 57 21.71 Surcharge Certificates recovery pending Others 726 473.77 0 0.00 D.D. Cheques received but not realised with in time Total: 3944 11268.52

236

Mandal Parishads No. Amount

Gram Panchayats No. Amoutn

Total No.

Amount

25

13.70

11

0.43

40

17.39

48

0.60

150

3.05

202

3.83

83

28.20

278

17.30

377

83.99

72 38 16 10 10 40 38

8.73 7.75 1.36 0.36 0.00 7.16 0.15

26 80 172 55 121 17 176

1.75 11.04 118.54 17.09 3.56 0.35 7.23

99 129 202 68 136 60 220

11.35 23.54 120.30 17.52 3.57 7.57 7.58

45

1.36

1118

24.03

1213

50.44

0

0.00

1549

197.91

1552

199.60

5829 4262.79 29582 3057.20 36392 197 83.55 432 88.94 652 4297 338.14 1739 58.14 6905 389 51.90 552 37.63 1017 22 3.88 215 33.62 270 1102 9578.35 519 72.37 1690 332 18.05 4686 328.01 5075 4655 528.21 22259 1002.51 27640 4 0.04 0 0.00 4 27090 19273.23 109452 9652.27 140486

12080.60 191.56 530.38 237.83 79.82 10630.10 367.78 2004.49 0.04 40394

STATEMENT No. 9 (1) STATEMENT SHOWING NUMBER OF AUDIT OBJECTIONS ON VARIATION IN ACCOUNT FIGURES AND AMOUNT INVOLVED FOR THE YEAR 2002-03 Rs. In lakhs. Sl. Name of the No. District

Zilla Parishads

Mandal Parishads

Gram Panchayats

Total

No. Amount No. Amount No. Amount No. 1 Adilabad

2

2 Ananthapur

4

3 Chittoor

152.32

7

Amount

0.75

0

0.00

0.13 120

23.42

49

7.38 173

30.93

0

0.00 18

10.80

46

0.94

64

11.74

4 Cuddapah

1

0.00

4

0.16

0

0.00

5

0.16

5 East Godavari

4

0.00 30

0.64

13

2.00

47

2.64

6 Guntur

1

7.20

2

0.00

0

0.00

3

7.20

7 Karimnagar

0

0.00 26

3.81

17

0.47

43

4.28

8 Khammam

0

0.00

6

0.58

1

0.05

7

0.63

9 Krishna

10

0.12

5

5.30

0

0.00

15

5.42

10 Kurnool

0

0.00 10

2.88 119

2.42 129

5.30

11 Mahahoobnagar 0

0.00

0

0.00

29

0.03

29

0.03

12 Medak

0

0.00 14

11.67

0

0.00

14

11.67

13 Nalgonda

0

0.00

5

0.30 166

1.55 171

1.85

14 Nellore

3

0.00 54

4.15 145

0.29 202

4.43

15 Nizamabad

5

20.68 14

29.22

12

1.57

31

51.47

16 Prakasam

0

0.00 149

0.00

89

1.89 238

1.89

17 Ranga Reddy

0

0.00

6

21.25

2

2.65

18 Srikakulam

4

0.00

0

19 Visakhapatnam

4

20 Vizianagaram

0

21 Warangal 22 West Godavari

9

8

153.07

23.90

0.00 281

2.35 285

3.19

0

0.00

15

69.82

0

0.00

0

0.00

0

0.00

3

15.54 12

4.17

0

0.00

15

19.71

2

0.00 14

3.50

4

0.24

20

3.74

Total: 43

262.62 507

66.63 11 0.00

237

125.78 973

23.83 1523

2.35

412.22

STATEMENT No. 9 (2) STATEMENT SHOWING NUMBER OF AUDIT OBJECTIONS ON EXCESS UTILISATION OF GRANTS / FUNDS AND AMOUNT INVOLVED FOR THE YEAR 2002-03 Rs. In lakhs. Sl. Name of the No. District

Zilla Parishads

Mandal Parishads

Gram Panchayats

Total

No. Amount No. Amount No. Amount No.

Amount

1 Adilabad

0

0.00 80

20.18

4

1.92

84

22.11

2 Ananthapur

2

0.00 53

46.66

21

1.77

76

48.43

3 Chittoor

0

0.00 82

34.95

0

0.00

82

34.95

4 Cuddapah

0

0.00 29

11.27

54

0.00

83

11.27

5 East Godavari

1

0.60 54

1.37

0

0.00

55

1.97

6 Guntur

2

4.91 11

0.00

11

0.18

24

5.09

7 Karimnagar

5

22.41 16

52.43

33

2.34

54

77.19

8 Khammam

0

0.00 25

0.00

10

5.63

35

5.63

9 Krishna

3

9.38 23

5.69

0

0.00

26

15.07

10 Kurnool

2

0.00 24

13.70

1

0.33

27

14.03

11 Mahahoobnagar 2

3.09

3

2.18

32

1.68

37

6.95

12 Medak

0

0.00 67

77.23

0

0.00

67

77.23

13 Nalgonda

1

0.00

0

0.00

11

2.81

12

2.81

14 Nellore

2

0.00 83

1.88

0

0.00

85

1.88

15 Nizamabad

3

7.33 24

4.38

33

13.16

60

24.87

16 Prakasam

1

0.00

3

9.40 126

40.39 130

49.79

17 Ranga Reddy

1

2.08

0

0.00

13

40.44

14

42.52

18 Srikakulam

0

0.00 23

0.23

0

0.00

23

0.23

19 Visakhapatnam

6

175.14 71

179.01

0

0.00

77

354.15

20 Vizianagaram

0

0.00 21

0.00

0

0.00

21

0.00

21 Warangal

1

0.00 47

68.00

7

14.12

55

82.12

22 West Godavari

3

0.13 39

0.00

29

1.07

71

1.20

Total: 35

225.08 778

238

528.58 385

125.85 1198

879.51

STATEMENT No. 9 (3) STATEMENT SHOWING NUMBER OF AUDIT OBJECTIONS ON DIVERSION OF GRANTS / FUNDS AND AMOUNT INVOLVED FOR THE YEAR 2002-03 Rs. In lakhs. Sl. Name of the No. District

Zilla Parishads

Mandal Parishads

Gram Panchayats

Total

No. Amount No. Amount No. Amount No. 1 Adilabad

5

506.30 50

64.96

0

2 Ananthapur

2

0.00 97

32.63

26

3 Chittoor

0

0.00 25

10.79

3

0.48

28

11.27

4 Cuddapah

7

2.00 64

33.21

2

0.44

73

35.65

5 East Godavari

8

641.40 32

7.15

12

2.29

52

650.84

6 Guntur

4

6.12 15

8.64

1

0.07

20

14.83

7 Karimnagar

13

14.03 58

36.26

12

1.43

83

51.71

8 Khammam

6

17.09 11

3.73

41

9.65

58

30.48

9 Krishna

7

0.12

3

0.65

9

3.05

19

3.82

10 Kurnool

2

2.98

4

2.79

8

1.04

14

6.81

11 Mahahoobnagar 0

0.00 29

10.36

32

4.68

61

15.04

12 Medak

6

0.57 29

12.23

0

0.00

35

12.80

13 Nalgonda

5

0.00 29

1.31

19

3.04

53

4.35

14 Nellore

3

0.00 114

10.00

1

0.12 118

10.12

15 Nizamabad

5

0.57 21

2.48

1

2.35

27

5.40

16 Prakasam

6

9.36 50

21.77

11

19.64

67

50.77

17 Ranga Reddy

5

209.53 64

28.44

1

0.56

70

238.53

18 Srikakulam

1

0.48 26

0.62

19

1.12

46

2.22

19 Visakhapatnam

5

65.74 52

4.52

0

0.00

57

70.26

20 Vizianagaram

0

0.00 30

1.46

0

0.00

30

1.46

21 Warangal

6

36.52 40

25.74

16

5.48

62

67.74

22 West Godavari

3

5.89 95

22.68

27

2.85 125

31.41

342.41 241

70.83 1278

1931.94

Total: 99 1518.69 938

239

0.00

Amount

55

571.26

12.55 125

45.18

STATEMENT No. 9 (4) STATEMENT SHOWING NUMBER OF AUDIT OBJECTIONS ON NONUTILISATION OF GRANTS BEFORE THE LAPSABLE DATE AND AMOUNT INVOLVED FOR THE YEAR 2002-03 Rs. In lakhs. Sl. Name of the No. District

Zilla Parishads

Mandal Parishads

Gram Panchayats

Total

No. Amount No. Amount No. Amount No.

Amount

1 Adilabad

1

78.87 53

26.93

1

6.19

55

111.99

2 Ananthapur

3

0.00 40

58.55

21

0.06

64

58.61

3 Chittoor

0

0.00 122

596.36

7

11.67 129

608.03

4 Cuddapah

0

0.00 17

0.56 189

0.00 206

0.56

5 East Godavari

0

0.00

0

0.00

0

0.00

0

0.00

6 Guntur

2

8.39

3

0.35

1

0.80

6

9.54

7 Karimnagar

4

0.12

1

0.26

43

4.15

48

4.53

8 Khammam

5

5.80

4

0.44

2

1.95

11

8.20

9 Krishna

2

0.00

5

1.75

4

0.00

11

1.75

10 Kurnool

0

0.00

0

0.00 538

100.64 538

100.64

11 Mahahoobnagar 0

0.00

4

0.23

0

0.00

4

0.23

12 Medak

9

64.14

0

0.00

0

0.00

9

64.14

13 Nalgonda

4

0.00

0

0.00

10

9.17

14

9.17

14 Nellore

2

0.00 17

0.08

56

0.29

75

0.37

15 Nizamabad

2

3.51 21

2.48

1

0.40

24

6.39

16 Prakasam

0

0.00

0

0.00

4

7.17

4

7.17

17 Ranga Reddy

1

33.22

0

0.00

0

0.00

1

33.22

18 Srikakulam

0

0.00 36

6.94

0

0.00

36

6.94

19 Visakhapatnam

3

49.53

0

0.00

0

0.00

3

49.53

20 Vizianagaram

0

0.00

0

0.00

0

0.00

0

0.00

21 Warangal

1

20.61 29

7.51

0

0.00

30

28.12

22 West Godavari

1

0.09 46

0.00

63

2.45 110

2.54

Total: 40

264.28 398

702.44 940

144.94 1378

1111.66

240

STATEMENT No. 9 (5) STATEMENT SHOWING NUMBER OF AUDIT OBJECTIONS ON MIS UTILISATION OF GRANTS / FUNDS AND AMOUNT INVOLVED FOR THE YEAR 2002-03 Rs. In lakhs. Sl. Name of the No. District

Zilla Parishads

Mandal Parishads

Gram Panchayats

Total

No. Amount No. Amount No. Amount No.

Amount

1 Adilabad

0

0.00

7

0.36

0

0.00

7

0.36

2 Ananthapur

4

10.27

3

2.12

6

0.54

13

12.93

3 Chittoor

0

0.00

3

1.98

0

0.00

3

1.98

4 Cuddapah

0

0.00 11

6.13

2

0.37

13

6.50

5 East Godavari

7

1.96

3

0.04

0

0.00

10

2.00

6 Guntur

7

1.06

7

0.30

0

0.00

14

1.36

7 Karimnagar

6

0.75 69

59.30

32

3.62 107

63.68

8 Khammam

0

0.00 53

15.23

5

4.32

58

19.56

9 Krishna

4

3.01

2

0.66

0

0.00

6

3.67

10 Kurnool

0

0.00

6

5.78

19

0.61

25

6.39

11 Mahahoobnagar 0

0.00 18

6.63

0

0.00

18

6.63

12 Medak

1

0.03 37

10.54

0

0.00

38

10.57

13 Nalgonda

5

10.51 34

44.29

1

0.00

40

54.81

14 Nellore

2

1.65

8

0.24

0

0.00

10

1.88

15 Nizamabad

2

0.48 63

21.99

1

0.10

66

22.57

16 Prakasam

0

0.00

2

0.26

2

0.08

4

0.34

17 Ranga Reddy

2

59.86

1

0.43

11

8.85

14

69.14

18 Srikakulam

0

0.00

0

0.00

0

0.00

0

0.00

19 Visakhapatnam

0

0.00 78

27.77

0

0.00

78

27.77

20 Vizianagaram

0

0.00

0

0.00

0

0.00

0

0.00

21 Warangal

0

0.00 38

24.33

0

0.00

38

24.33

22 West Godavari

0

0.00 29

7.54

5

0.18

34

7.72

Total: 40

89.59 472

235.93

84

18.68 596

344.19

241

STATEMENT No. 9 (6) STATEMENT SHOWING NUMBER OF AUDIT OBJECTIONS ON NONUTILISATION OF EARMARKED FUNDS AND AMOUNT INVOLVED FOR THE YEAR 2002-03 Rs. In lakhs. Sl. Name of the No. District

Zilla Parishads

Mandal Parishads

Gram Panchayats

Total

No. Amount No. Amount No. Amount No.

Amount

1 Adilabad

0

0.00 35

24.71

0

0.00

35

24.71

2 Ananthapur

3

0.00 325

68.30

54

0.00 382

68.30

3 Chittoor

0

0.00 52

231.95

0

0.00

52

231.95

4 Cuddapah

0

0.00 20

9.43

0

0.00

20

9.43

5 East Godavari

0

0.00 74

0.09

0

0.00

74

0.09

6 Guntur

0

0.00 56

35.36

0

0.00

56

35.36

7 Karimnagar

1

0.00 95

154.97

0

0.00

96

154.97

8 Khammam

0

0.00 62

16.36

1

0.02

63

16.38

9 Krishna

12

61.33 51

18.25

0

0.00

63

79.58

10 Kurnool

0

0.00 106

206.05

0

0.00 106

206.05

11 Mahahoobnagar 3

95.18 78

88.39

0

0.00

81

183.57

0.00 59

306.27

0

0.00

59

306.27

1.07

0

0.00

2

245.79

12 Medak

0

13 Nalgonda

1

14 Nellore

1

0.00 102

0.77

0

0.00 103

15 Nizamabad

2

28.51 21

28.29

0

0.00

23

56.80

16 Prakasam

1

0.00 167

0.00

0

0.00 168

0.00

17 Ranga Reddy

0

0.00

2

0.00

0

0.00

2

0.00

18 Srikakulam

0

0.00 36

6.94

0

0.00

36

6.94

19 Visakhapatnam

3

53.76 108

3.67

0

0.00 111

57.43

20 Vizianagaram

0

0.00 46

0.08

0

0.00

46

0.08

21 Warangal

2

0.00 80

54.48

0

0.00

82

54.48

22 West Godavari

0

0.00 44

0.00

0

0.00

44

0.00

483.50 1620 1255.42

55

0.02 1704

Total: 29

244.72

1

242

0.77

1738.95

STATEMENT No. 9 (6) (1) STATEMENT SHOWING DETAILS OF FUNDS EARMARKED, AMOUNT UTILISED AND BALANCE UN - UTILISED IN ZILLA PARISHADS DURING THE YEAR 2002-03 Rs. In lakhs Sl. No.

Name of the District

1 Adilabad

Opening Balance

Receipts

Total

Expenditure

Closing Balance

-38.03

59.12

21.09

26.04

-4.95

41.78

58.73

100.51

27.65

72.86

3 Chittoor

101.96

91.44

193.40

123.25

70.15

4 Cuddapah

211.34

216.43

427.77

53.88

373.90

5 East Godavari

332.66

191.13

523.79

487.68

36.12

6 Guntur

73.88

74.10

147.98

7.82

140.15

7 Karimnagar

20.10

78.29

98.39

46.39

52.00

8 Khammam

63.53

41.14

104.67

95.42

9.25

9 Krishna

120.86

146.38

267.24

196.77

70.46

10 Kurnool

299.69

126.09

425.78

3.00

422.78

54.41

30.29

84.70

156.02

-71.33

118.16

63.38

181.54

0.41

181.13

13 Nalgonda

93.82

101.96

195.78

55.49

140.29

14 Nellore

62.72

75.54

138.26

21.59

116.67

15 Nizamabad

86.80

100.36

187.16

48.09

139.07

16 Prakasam

150.11

25.20

175.31

5.81

169.50

17 Ranga Reddy

216.75

176.19

392.94

65.39

327.55

30.40

114.88

145.28

73.16

72.12

115.46

149.77

265.23

56.90

208.33

20 Vizianagaram

89.66

42.94

132.60

76.78

55.83

21 Warangal

40.77

106.20

146.97

25.08

121.89

155.94

180.64

336.58

72.06

264.52

2442.77

2250.18

4692.95

1724.67

2968.28

2 Ananthapur

11 Mahaboobnagar 12 Medak

18 Srikakulam 19 Visakhapatnam

22 West Godavari Total:

243

STATEMENT No. 9 (6) (2) STATEMENT SHOWING DETAILS OF AMOUNT EARMARKED FOR WELFRE OF SCHEDULED CASTES, AMOUNT UTILISED AND BALANCE UNUTILISED IN ZILLA PARISHADS DURING THE YEAR 2002-03 (15% FOR SCHEDULED CASTES) Rs. In lakhs Sl. No.

Name of the District

Opening Balance

Receipts

Total

Expenditure

Closing Balance

1 Adilabad

-9.10

24.63

15.53

16.74

-1.21

2 Ananthapur

16.77

24.47

41.24

14.54

26.70

3 Chittoor

45.51

38.10

83.61

50.60

33.01

4 Cuddapah

-11.05

90.20

79.15

27.30

51.85

5 East Godavari

113.18

79.64

192.82

0.00

192.82

27.23

30.87

58.10

0.99

57.11

7 Karimnagar

6.55

32.62

39.17

32.62

6.55

8 Khammam

9.76

17.14

26.90

52.75

-25.85

9 Krishna

15.89

60.76

76.64

55.77

20.87

10 Kurnool

132.10

52.54

184.64

3.00

181.64

11 Mahaboobnagar

21.43

21.89

43.32

105.81

-62.50

12 Medak

89.90

26.41

116.31

0.00

116.31

13 Nalgonda

77.91

42.48

120.39

34.16

86.23

14 Nellore

14.15

31.47

45.62

9.34

36.29

15 Nizamabad

-9.50

26.45

16.95

12.95

4.00

16 Prakasam

52.13

17.50

69.63

4.93

64.70

17 Ranga Reddy

35.49

73.41

108.90

28.71

80.19

18 Srikakulam

52.22

47.87

100.09

28.23

71.85

104.17

62.24

166.41

0.40

166.01

20 Vizianagaram

29.51

17.89

47.41

44.68

2.73

21 Warangal

21.48

44.25

65.73

11.54

54.19

22 West Godavari

28.80

75.27

104.07

58.57

45.50

864.53

938.09

1802.62

593.64

1208.99

6 Guntur

19 Visakhapatnam

Total:

244

STATEMENT No. 9 (6) (3) STATEMENT SHOWING DETAILS OF AMOUNT EARMARKED FOR WELFARE OF SCHEDULED TRIBES, AMOUNT UTILISED AND BALANCE UNUTILISED IN ZILLA PARISHADS DURING THE YEAR 200203 (6% SCHEDULED TRIBES) Rs. In lakhs Sl. No.

Name of the District

1 Adilabad

Opening Balance

Receipts

Total

Expenditure

Closing Balance

-16.95

9.85

-7.10

2.30

-9.40

2 Ananthapur

13.32

9.79

23.11

0.00

23.11

3 Chittoor

18.21

15.24

33.45

24.51

8.94

9.32

36.07

45.38

10.33

35.06

5 East Godavari

41.55

31.86

73.40

1.50

71.90

6 Guntur

-4.95

12.35

7.40

0.98

6.42

7 Karimnagar

2.01

13.05

15.06

13.05

2.01

8 Khammam

3.58

6.86

10.44

29.94

-19.50

9 Krishna

18.91

24.30

43.21

29.99

13.22

10 Kurnool

64.53

21.02

85.55

0.00

85.55

-14.66

2.40

-12.26

31.79

-44.05

12 Medak

23.14

10.56

33.70

0.00

33.70

13 Nalgonda

28.12

16.99

45.11

5.66

39.45

9.74

12.59

22.33

3.99

18.34

15 Nizamabad

-9.11

10.43

1.32

0.00

1.32

16 Prakasam

25.84

1.00

26.84

0.88

25.96

4.37

29.37

33.74

29.94

3.80

18 Srikakulam

19.75

19.15

38.90

11.07

27.83

19 Visakhapatnam

18.70

24.90

43.60

18.98

24.62

20 Vizianagaram

51.16

7.16

58.32

11.00

47.32

21 Warangal

10.48

17.70

28.18

2.00

26.18

22 West Godavari

12.35

30.11

42.46

10.96

31.50

329.43

362.72

692.15

238.86

453.29

4 Cuddapah

11 Mahaboobnagar

14 Nellore

17 Ranga Reddy

Total:

245

STATEMENT No. 9 (6) (4) STATEMENT SHOWING DETAILS OF AMOUNT EARMARKED FOR WELFARE OF WOMEN DEVELOPMENT & CHILD WELFARE, AMOUNT UTILISED AND BALANCE UTILISED IN ZILLA PARISHADS DURING THE YEAR 2002-03 (15% FOR WOMEN DEVELOPMENT AND CHILD WELFARE) Rs. In lakhs Sl. No.

Name of the District

Opening Balance

Receipts

Total

Expenditure

Closing Balance

1 Adilabad

-4.27

24.63

20.36

7.00

13.36

2 Ananthapur

61.73

24.47

86.20

13.11

73.09

3 Chittoor

36.09

38.10

74.19

48.14

26.05

4 Cuddapah

85.76

90.17

175.93

16.25

159.68

178.67

79.64

258.31

486.18

-227.87

6 Guntur

-3.98

30.87

26.89

5.85

21.04

7 Karimnagar

-0.83

32.62

31.79

0.72

31.07

8 Khammam

56.74

17.14

73.88

12.73

61.15

9 Krishna

14.13

61.32

75.44

111.01

-35.57

10 Kurnool

144.50

52.54

197.04

0.00

197.04

11 Mahaboobnagar

23.97

6.00

29.97

18.42

11.55

12 Medak

69.61

26.41

96.02

0.41

95.61

13 Nalgonda

52.94

42.48

95.42

15.66

79.76

14 Nellore

74.59

31.47

106.06

8.26

97.80

15 Nizamabad

11.79

63.48

75.27

35.14

40.13

16 Prakasam

69.37

6.70

76.07

0.00

76.07

121.49

73.41

194.90

6.74

188.16

18 Srikakulam

44.17

47.87

92.03

33.86

58.17

19 Visakhapatnam

81.10

62.64

143.73

37.52

106.21

20 Vizianagaram

39.49

17.89

57.38

21.10

36.28

21 Warangal

75.44

44.25

119.69

11.54

108.15

174.06

75.27

249.33

2.54

246.79

1406.54

949.37

2355.91

892.18

1463.74

5 East Godavari

17 Ranga Reddy

22 West Godavari Total:

246

STATEMENT No. 9 (6) (5) STATEMENT SHOWING DETAILS OF FUNDS EARMARKED, AMOUNT UTILISED AND BALANCE UN - UTILISED IN MANDAL PARISHADS DURING THE YEAR 2002-03 Rs. In lakhs Sl. No.

Name of the District

1 Adilabad

Opening Balance

Receipts

Total

Expenditure

Closing Balance

70.13

41.83

111.96

20.68

91.28

2 Ananthapur

231.23

83.10

314.33

43.96

270.37

3 Chittoor

135.78

162.74

298.52

95.77

202.75

4 Cuddapah

287.54

186.08

473.62

107.86

365.76

5 East Godavari

173.38

194.44

367.82

144.07

223.75

6 Guntur

263.76

49.54

313.30

17.42

295.88

7 Karimnagar

130.66

104.11

234.77

44.77

189.99

8 Khammam

159.08

88.48

247.56

55.37

192.18

9 Krishna

120.08

218.28

338.36

128.05

210.31

10 Kurnool

216.93

237.14

454.07

31.08

422.98

11 Mahaboobnagar

127.74

96.11

223.85

17.64

206.21

12 Medak

244.76

122.46

367.22

53.53

313.69

13 Nalgonda

341.84

93.15

434.99

35.28

399.71

14 Nellore

210.34

71.85

282.19

39.48

242.72

85.68

90.10

175.78

39.07

136.71

16 Prakasam

253.60

228.83

482.43

79.43

403.01

17 Ranga Reddy

268.77

293.40

562.17

159.00

403.17

18 Srikakulam

41.74

0.00

41.74

0.00

41.74

19 Visakhapatnam

95.78

18.52

114.30

12.83

101.48

20 Vizianagaram

132.61

69.44

202.05

6.87

195.18

21 Warangal

161.94

144.49

306.43

72.87

233.56

79.85

230.28

310.13

156.04

154.09

3833.22

2824.38

6657.60

1361.06

5296.54

15 Nizamabad

22 West Godavari Total:

247

STATEMENT No. 9 (6) (6) STATEMENT SHOWING DETAILS OF AMOUNT EARMARKED FOR WELFARE OF SCHEDULED CASTES, AMOUNT UTILISED AND BALANCE UNUTILISED IN MANDAL PARISHADS DURING THE YEAR 2002-03 (15% SCHEDULED CASTES) Sl. No.

Name of the District

1 Adilabad

Opening Balance

Receipts

Total

Rs. In lakhs Closing Expenditure Balance

43.60

17.21

60.81

11.29

49.51

2 Ananthapur

107.85

43.62

151.47

23.17

128.30

3 Chittoor

126.19

86.49

212.68

43.49

169.20

4 Cuddapah

163.40

65.99

229.38

51.53

177.85

5 East Godavari

-26.43

96.88

70.45

53.65

16.80

6 Guntur

216.50

25.06

241.56

8.08

233.48

7 Karimnagar

89.71

45.15

134.86

12.28

122.58

8 Khammam

34.38

38.60

72.98

24.94

48.04

9 Krishna

70.02

79.58

149.60

41.46

108.14

10 Kurnool

156.08

97.94

254.02

15.45

238.57

11 Mahaboobnagar

115.70

40.19

155.90

9.62

146.28

68.58

51.03

119.61

32.02

87.59

13 Nalgonda

209.59

38.78

248.37

20.90

227.47

14 Nellore

179.79

55.90

235.70

28.14

207.56

15 Nizamabad

177.76

48.10

225.86

29.92

195.94

16 Prakasam

140.97

106.92

247.88

61.09

186.79

17 Ranga Reddy

124.41

107.71

232.12

80.57

151.55

18 Srikakulam

45.57

0.00

45.57

0.00

45.57

19 Visakhapatnam

23.92

8.92

32.84

6.72

26.12

20 Vizianagaram

18.58

28.93

47.51

6.87

40.65

122.92

57.17

180.09

38.89

141.20

17.79

98.93

116.72

78.93

37.79

2226.89

1239.10

3465.99

679.00

2786.99

12 Medak

21 Warangal 22 West Godavari Total:

Bold Number includes both 15% Scheduled Castes and 6% Scheduled Tribes

248

STATEMENT No. 9 (6) (7) STATEMENT SHOWING DETAILS OF AMOUNT EARMARKED FOR WELFARE OF SCHEDULED TRIBES, AMOUNT UTILISED AND BALANCE UNUTILISED IN MANDAL PARISHADS DURING THE YEAR 2002-03 (6% OF SCHEDULED TRIBES) Rs. In lakhs Sl. No.

Name of the District

1 Adilabad

Opening Balance

Receipts

Total

Expenditure

Closing Balance

12.39

6.88

19.27

4.54

14.73

138.25

17.19

155.45

10.55

144.90

3 Chittoor

47.71

36.00

83.71

14.31

69.40

4 Cuddapah

97.88

34.08

131.96

16.36

115.60

5 East Godavari

-0.23

38.76

38.53

20.12

18.41

6 Guntur

36.84

10.02

46.86

2.41

44.45

7 Karimnagar

35.51

18.06

53.57

5.33

48.24

8 Khammam

55.38

25.54

80.92

17.65

63.28

9 Krishna

25.56

28.69

54.25

13.81

40.44

10 Kurnool

46.29

41.25

87.54

4.29

83.25

11 Mahaboobnagar

44.99

16.05

61.04

3.24

57.79

12 Medak

45.48

20.40

65.88

6.60

59.28

13 Nalgonda

61.00

15.10

76.10

7.11

69.00

0.00

0.00

0.00

0.00

0.00

15 Nizamabad

49.96

0.00

49.96

0.00

49.96

16 Prakasam

39.55

15.00

54.55

12.24

42.31

17 Ranga Reddy

48.24

73.08

121.32

28.08

93.24

18 Srikakulam

16.29

0.00

16.29

0.00

16.29

19 Visakhapatnam

17.97

3.77

21.74

3.27

18.47

20 Vizianagaram

39.02

11.57

50.59

0.00

50.59

21 Warangal

40.87

23.02

63.89

14.93

48.95

22 West Godavari

18.13

39.70

57.84

22.89

34.94

917.07

474.19

1391.26

207.75

1183.51

2 Ananthapur

14 Nellore

Total:

249

STATEMENT No. 9 (6) (8) STATEMENT SHOWING DETAILS OF AMOUNT EARMARKED FOR WELFARE OF WOMEN DEVELOPMENT & CHILD WELFARE, AMOUNT UTILISED AND BALANCE UNUTILISED IN MANDAL PARISHADS DURING THE YEAR 2002-03 (15% FOR WOMEN DEVELOPMENT AND CHILD WELFARE ) Rs. In lakhs Sl. No.

Name of the District

1 Adilabad

Opening Balance

Receipts

Total

Expenditure

Closing Balance

66.73

17.74

84.47

4.84

79.63

6.91

22.29

29.19

10.24

18.95

11.46

40.24

51.70

37.97

13.73

4 Cuddapah

108.11

86.01

194.11

39.96

154.15

5 East Godavari

133.88

58.80

192.68

70.29

122.39

6 Guntur

46.95

14.45

61.40

6.93

54.47

7 Karimnagar

51.97

40.90

92.87

27.17

65.71

8 Khammam

99.22

24.34

123.56

12.78

110.77

9 Krishna

120.85

110.01

230.85

72.78

158.07

10 Kurnool

76.42

97.94

174.36

11.35

163.02

11 Mahaboobnagar

96.93

39.87

136.80

4.78

132.02

12 Medak

181.71

51.03

232.74

14.91

217.83

13 Nalgonda

146.97

39.28

186.25

7.28

178.97

72.30

15.95

88.25

11.34

76.91

15 Nizamabad

142.14

42.00

184.14

9.15

175.00

16 Prakasam

219.05

106.92

325.97

6.10

319.87

17 Ranga Reddy

206.84

112.61

319.45

50.35

269.10

18 Srikakulam

161.42

0.00

161.42

0.00

161.42

19 Visakhapatnam

58.90

5.82

64.73

2.83

61.90

20 Vizianagaram

52.75

28.93

81.68

0.00

81.68

142.61

64.31

206.91

19.04

187.87

55.78

91.64

147.43

54.22

93.21

2259.90

1111.08

3370.98

474.31

2896.67

2 Ananthapur 3 Chittoor

14 Nellore

21 Warangal 22 West Godavari Total:

250

STATEMENT No. 9 (7) STATEMENT SHOWING NUMBER OF AUDIT OBJECTIONS ON NONCOLLECTION OF DUES AND AMOUNT INVOLVED FOR THE YEAR 2002-03 Rs. In lakhs. Sl. No.

Name of the District

Zilla Parishads

Mandal Parishads

Gram Panchayats

Total

No. Amount No. Amount No. Amount No. Amount 1 Adilabad

0

0.00

3

2.91

2 Ananthapur

16

66.78

0

3 Chittoor

2

0.30

4 Cuddapah

5

5 East Godavari

7

5.94

10

8.86

0.00 944

11.07 960

77.85

0

0.00 944

47.23 946

47.53

19.59

2

0.73 1242

223.42 1249

243.74

10

8.40

6

1.55 659

126.82 675

136.77

6 Guntur

3

2.41

0

0.00 124

113.27 127

115.68

7 Karimnagar

15

82.31

3

1.45

78

10.62

96

94.37

8 Khammam

7

33.56

0

0.00

48

21.93

55

55.50

9 Krishna

3

1.22

6

2.25 835

73.63 844

77.11

10 Kurnool

0

0.00

4

4.11 761

75.39 765

79.50

11 Mahahoobnagar 0

0.00

0

0.00 624

0.00 624

0.00

12 Medak

0

0.00

8

1.90

13 Nalgonda

2

14.74

0

14 Nellore

0

15 Nizamabad

14

86.91

22

88.81

0.00 688

16.85 690

31.59

0.00 15

0.00 721

125.38 736

125.38

0

0.00

5

7.78

16 Prakasam

1

0.00

0

0.00 1679

17 Ranga Reddy

1

0.02 15

2.19

18 Srikakulam

0

0.00 16

4.09 1002

36.69 1018

40.78

19 Visakhapatnam

7

11.74 195

16.02 746

39.64 948

67.40

20 Vizianagaram

6

9.02 20

19.43 665

11.96 691

40.41

21 Warangal

0

0.00

41.76

15

42.21

22 West Godavari

6

16.16 23

79.62 731

97.59

Total: 84

266.26 323

2

251

0.45

16

4

13

1.81 702

63.23

21

133.88 1680 0.12

20

71.01 133.88 2.33

66.67 12516 1345.36 12923 1678.30

STATEMENT No. 9 (8) STATEMENT SHOWING NUMBER OF AUDIT OBJECTIONS ON ADVANCES PENDING ADJUSTMENT AND AMOUNT INVOLVED FOR THE YEAR 2002-03 Rs. In lakhs. Sl. No.

Name of the District

Zilla Parishads

Mandal Parishads

Gram Panchayats

Total

No. Amount No. Amount No. Amount No. 1 Adilabad

4

7.05

75

95.19

0

2 Ananthapur

2

2.09 125

3 Chittoor

5

11.33

17

5.63 56

4 Cuddapah

17

265.01

63

5 East Godavari

4

1.60

6 Guntur

2

7 Karimnagar

15.81 883

0.00

79

224.11 1010 15.90

Amount 102.24 242.01

78

32.87

44.49 96

24.63 176

334.13

42

4.89 108

36.56 154

43.06

0.49

0

0.00 249

79.24 251

79.73

11

16.38

45

9.85 78

10.62 134

36.85

8 Khammam

3

21.07

11

3.79 54

18.82

68

43.68

9 Krishna

3

7.28

16

3.23 16

12.46

35

22.98

10 Kurnool

0

0.00

15

2.27 667

106.29 682

108.56

11 Mahahoobnagar 8

43.31

13

2.86 286

62.35 307

108.52

12 Medak

1

0.07

43

11.90 367

97.41 411

109.38

13 Nalgonda

15

98.08

18

6.45 310

122.78 343

227.30

14 Nellore

2

0.00

65

5.51

8

1.17

75

6.68

15 Nizamabad

9

95.36

37

4.24

4

1.10

50

100.70

16 Prakasam

2

9.45

39

3.45 1378

17 Ranga Reddy

6

5.76

17

2.80

18 Srikakulam

4

0.05

22

2.48 1060

228.38 1086

230.91

19 Visakhapatnam

5

1.63 216

64.42 922

103.24 1143

169.29

20 Vizianagaram

3

9.75

21

74.28 719

113.50 743

197.54

21 Warangal

6

36.48

36

21.91 59

21.51 101

79.90

22 West Godavari

2

0.50 113

5.29 45

23.53 160

29.32

390.73 7372 1388.49 8535

2411.97

Total: 114

632.75 1049

252

7

79.44 1419 5.45

30

92.34 14.01

STATEMENT No. 9 (9) STATEMENT SHOWING NUMBER OF AUDIT OBJECTIONS ON VIOLATION OF RULES AND AMOUNT INVOLVED FOR THE YEAR 2002-03 Rs. In lakhs. Sl. No.

Name of the District

Zilla Parishads

Mandal Parishads

Gram Panchayats

Total

No. Amount No. Amount No. Amount No. Amount 1 Adilabad

12

13.80

2 Ananthapur

21

3 Chittoor

17

21.90

4 Cuddapah

1

5 East Godavari

55

21

5.52

88

26.75

68.05 4168

126.52 4548

195.90

30

9.34 236

31.55 283

62.79

0.31

55

10.60 715

16.44 771

27.35

6

1.06

57

5.82 144

16.58 207

23.46

6 Guntur

1

0.03

82

48.52 104

74.14

7 Karimnagar

44

32.30 1281

84.36 1451

138.97

8 Khammam

13

16

9.64 125

25.01 154

37.92

9 Krishna

45

15.31 787

119.96 279

11.08 1111

146.35

10 Kurnool

13

7.88

12

9.05 601

53.41 626

70.34

11 Mahahoobnagar 27

11.77

44

33.05 1115

40.93 1186

85.74

12 Medak

10

24.39

16

2.39

13 Nalgonda

51

52.64

43

6.16 1004

102.23 1098

161.03

14 Nellore

16

4.33 251

9.55 916

86.62 1183

100.51

15 Nizamabad

31

55.17

29

11.70

16 Prakasam

4

1.78

77

12.88 1019

29.99 1100

44.65

17 Ranga Reddy

10

37.67

80

60.01

64.66 128

162.34

18 Srikakulam

8

28.60

80

2.06 3212

82.53 3300

113.19

6.81 403

52.17 846

31.21 1270

90.19

19 Visakhapatnam 21

1.34 359

7.43

22.31 126 3.26

25.59

21

23

38

38

1.33

10.65

49

98

28.11

77.52

20 Vizianagaram

35

14.75 161

10.44

0

0.00 196

25.19

21 Warangal

16

331.90 115

21.65

79

113.78 210

467.33

22 West Godavari

6

0.00 156

48.11 133

10.41 295

58.52

Total: 408

657.02 3034

253

567.95 16014

993.33 19456 2218.29

STATEMENT No. 9 (10) STATEMENT SHOWING NUMBER OF AUDIT OBJECTIONS ON NONREMITTANCE OF DEDUCTION RECOVERIES FROM WORK BILLS / PAY BILLS / CONTINGENT BILLS ETC., AND AMOUNT INVOLVED FOR THE YEAR 2002-03 Rs. In lakhs. Sl. Name of the No. District

Zilla Parishads

Mandal Parishads

Gram Panchayats

Total

No. Amount No. Amount No. Amount No. 1 Adilabad

0

0.00 24

2 Ananthapur

0

0.00 115

3 Chittoor

2

4 Cuddapah

36

0.82 11

1.98 1415

70.31 1462

73.11

5 East Godavari

0

0.00

0

0.00

0

60.78

0

60.78

6 Guntur

12

4.70 42

35.11

18

2.06

72

41.87

7 Karimnagar

22

13.08 37

1.85 241

2.99 300

17.92

8 Khammam

0

0.00 73

12.98 688

121.65 761

134.63

9 Krishna

33

18.13

0

0.00 785

181.51 818

199.64

10 Kurnool

10

13.85 65

9.84 1095

43.92 1170

67.61

11 Mahahoobnagar 0

0.00 21

1.19

0

0.00

21

1.19

12 Medak

0

0.00 16

1.19

3

0.59

19

1.78

13 Nalgonda

28

95.37 10

24.25 140

3.59 178

123.21

14 Nellore

10

0.97 150

20.77 1100

53.44 1260

75.18

15 Nizamabad

5

3.00 57

53

4.81 115

12.41

16 Prakasam

4

50.09 157

0.72 632

39.46 793

90.27

17 Ranga Reddy

8

0.92 12

18 Srikakulam

13

17.36 33

19 Visakhapatnam

4

4.20 96

20 Vizianagaram

7

0.04 41

21 Warangal

17

45.32 57

22 West Godavari

7

0.26 123

17.02 1979

289.45 1144

192.43 10888

Total: 218

21.33

4

254

0.86

0

14.91 855 0.81

4.60

8.14

4

0

11.31 1369 9.15

0

10.89 488 4.85

23

0.00

Amount

24

0.86

17.20 970

32.11

0.54

0.00

10

20

22.69

9.06

93.09 1415

121.76

0.00 100

13.35

40.30 536

51.23

4.70

97

121.58 2109

54.87 138.86

862.51 12250 1344.39

STATEMENT No. 9 (10) (1) STATEMENT SHOWING NUMBER OF AUDIT OBJECTIONS ON DEDUCTION / RECOVERIES OF INCOME TAX NOT REMITTED OR PARTLY REMITTED AND AMOUNT INVOLVED FOR THE YEAR 2002-03 Rs. In lakhs. Sl. Name of the No. District

Zilla Parishads

Mandal Parishads

Gram Panchayats

Total

No. Amount No. Amount No. Amount No. 2

1 Adilabad

0

0.00

2 Ananthapur

0

0.00 15

1.09 149

1.98 164

3.06

3 Chittoor

0

0.00

0

0.00

0

0.00

0

0.00

4 Cuddapah

0

0.00

5

1.04

1

0.13

6

1.17

5 East Godavari

0

0.00

0

0.00

0

0.00

0

0.00

6 Guntur

1

0.12

7

5.63

0

0.00

8

5.76

7 Karimnagar

3

0.91

0

0.00

4

0.20

7

1.11

8 Khammam

0

0.00

9

0.55

0

0.00

9

0.55

9 Krishna

1

0.04

0

0.00

64

2.24

65

2.28

10 Kurnool

2

1.51 15

2.58

10

1.72

27

5.81

11 Mahahoobnagar 0

0.00

7

0.45

0

0.00

7

0.45

12 Medak

0

0.00

7

0.45

0

0.00

7

0.45

13 Nalgonda

5

5.59

5

1.81

8

0.66

18

8.06

14 Nellore

2

0.10 12

0.30

0

0.00

14

0.41

15 Nizamabad

1

0.31 14

1.12

0

0.00

15

1.43

16 Prakasam

1

0.12

0

0.00

0

0.00

1

0.12

17 Ranga Reddy

0

0.00 12

8.14

0

0.00

12

8.14

18 Srikakulam

1

0.40

2.07 149

11.20 154

13.67

19 Visakhapatnam

1

1.01 10

0.67

0

0.00

11

1.68

20 Vizianagaram

0

0.00

6

0.80

0

0.00

6

0.80

21 Warangal

4

0.85

8

1.44

2

0.88

14

3.17

22 West Godavari

0

0.00 33

2.26 149

4.33 182

6.59

Total: 22

10.97 171

30.61 536

23.33 729

64.91

4

255

0.22

0

0.00

Amount

2

0.22

STATEMENT No. 9 (10) (2) STATEMENT SHOWING NUMBER OF AUDIT OBJECTIONS ON DEDUCTION / RECOVERIES OF SALES TAX NOT REMITTED OR PARTLY REMITTED AND AMOUNT INVOLVED FOR THE YEAR 2002-03 Rs. In lakhs. Sl. Name of the No. District

Zilla Parishads

Mandal Parishads

Gram Panchayats

Total

No. Amount No. Amount No. Amount No.

Amount

1 Adilabad

0

0.00

4

0.10

0

0.00

4

0.10

2 Ananthapur

0

0.00

9

0.78

0

0.00

9

0.78

3 Chittoor

0

0.00

0

0.00

0

0.00

0

0.00

4 Cuddapah

2

0.25

2

0.20

0

0.00

4

0.45

5 East Godavari

0

0.00

0

0.00

0

0.00

0

0.00

6 Guntur

1

0.14

4

0.30

0

0.00

5

0.44

7 Karimnagar

6

6.19

0

0.00

3

0.07

9

6.26

8 Khammam

0

0.00

9

0.57

0

0.00

9

0.57

9 Krishna

2

0.19

0

0.00

50

0.59

52

0.77

10 Kurnool

1

0.95 10

1.87

11

1.67

22

4.49

11 Mahahoobnagar 0

0.00

0

0.00

0

0.00

0

0.00

12 Medak

0

0.00

3

0.13

0

0.00

3

0.13

13 Nalgonda

1

10.26

0

0.00

10

0.36

11

10.63

14 Nellore

1

0.19 11

0.20

0

0.00

12

0.39

15 Nizamabad

1

0.34

7

0.09

0

0.00

8

0.43

16 Prakasam

1

3.02

0

0.00

0

0.00

1

3.02

17 Ranga Reddy

1

0.56

0

0.00

0

0.00

1

0.56

18 Srikakulam

1

1.21

3

0.99

0

0.00

4

2.20

19 Visakhapatnam

1

1.86

5

0.19

0

0.00

6

2.05

20 Vizianagaram

0

0.00 16

3.89

67

9.38

83

13.26

21 Warangal

4

0.99

1.68

3

0.79

10

3.46

22 West Godavari

0

0.00 37

5.64 426

24.28 463

29.92

Total: 23

26.15 123

16.63 570

37.13 716

79.92

3

256

STATEMENT No. 9 (10) (3) STATEMENT SHOWING NUMBER OF AUDIT OBJECTIONS ON DEDUCTION / RECOVERIES OF SEIGNIORAGE FEE NOT REMITTED OR PARTLY REMITTED AND AMOUNT INVOLVED FOR THE YEAR 2002-03 Rs. In lakhs. Sl. Name of the No. District

Zilla Parishads

Mandal Parishads

Gram Panchayats

Total

No. Amount No. Amount No. Amount No. 1 Adilabad

0

0.00

2 Ananthapur

0

0.00 43

4.27 554

3 Chittoor

0

0.00

0

0.00

4 Cuddapah

0

0.00

4

0.74 828

5 East Godavari

0

0.00

0

0.00

0

0.00

0

0.00

6 Guntur

3

2.62 12

22.55

18

2.06

33

27.23

7 Karimnagar

8

3.38

0.00

3

0.23

11

3.60

8 Khammam

0

0.00 27

11.26 483

40.55 510

51.81

9 Krishna

16

0

0.00 182

15.65 198

28.55

10 Kurnool

1

3.38 21

5.13 181

16.21 203

24.72

11 Mahahoobnagar 0

0.00 14

0.74

0

0.00

14

0.74

12 Medak

0

0.00

6

0.61

0

0.00

6

0.61

13 Nalgonda

6

64.72

3

0.96

4

0.21

13

65.89

14 Nellore

1

0.41 31

3.36 418

26.07 450

29.84

15 Nizamabad

1

1.16 18

2.05

16 Prakasam

2

46.95 60

17 Ranga Reddy

0

0.00

0

0.00

18 Srikakulam

1

15.20

8

4.99 1220

19 Visakhapatnam

1

1.32 25

2.70

20 Vizianagaram

0

0.00 19

6.21 421

21 Warangal

4

22 West Godavari

0

0.00 28

7.57 1025

76.44 1053

84.02

Total: 44

177.07 328

74.37 6001

398.51 6373

649.94

12.90

25.03

2

0

7

257

0.25

0

0

19

0.00 632

0.97

0

0

13

0.00

Amount

2

10.57 597 0.00

0

53.88 832

2.07

0.25 14.85 0.00 54.62

38

5.28

39.46 694

86.41

0.00

0

81.89 1229 0.00

0.00 102.08

26

4.02

30.92 440

37.13

2.30

24

28.30

STATEMENT No. 9 (10) (4) STATEMENT SHOWING NUMBER OF AUDIT OBJECTIONS ON DEDUCTION / RECOVERIES OF G.I.S. NOT REMITTED OR PARTLY REMITTED AND AMOUNT INVOLVED FOR THE YEAR 2002-03 Rs. In lakhs. Sl. Name of the No. District

Zilla Parishads

Mandal Parishads

Gram Panchayats

Total

No. Amount No. Amount No. Amount No.

Amount

1 Adilabad

0

0.00

0

0.00

0

0.00

0

0.00

2 Ananthapur

0

0.00

0

0.00

0

0.00

0

0.00

3 Chittoor

0

0.00

0

0.00

0

0.00

0

0.00

4 Cuddapah

0

0.00

0

0.00

5

0.05

5

0.05

5 East Godavari

0

0.00

0

0.00

0

0.00

0

0.00

6 Guntur

0

0.00 10

6.25

0

0.00

10

6.25

7 Karimnagar

0

0.00

0

0.00

1

0.04

1

0.04

8 Khammam

0

0.00

0

0.00

0

0.00

0

0.00

9 Krishna

0

0.00

0

0.00

0

0.00

0

0.00

10 Kurnool

2

0.07

9

0.08

0

0.00

11

0.15

11 Mahahoobnagar 0

0.00

0

0.00

0

0.00

0

0.00

12 Medak

0

0.00

0

0.00

0

0.00

0

0.00

13 Nalgonda

0

0.00

0

0.00

0

0.00

0

0.00

14 Nellore

1

0.00 17

0.35

3

0.12

21

0.47

15 Nizamabad

0

0.00

0

0.00

1

0.10

1

0.10

16 Prakasam

0

0.00

1

0.47

0

0.00

1

0.47

17 Ranga Reddy

0

0.00

0

0.00

0

0.00

0

0.00

18 Srikakulam

0

0.00

0

0.00

0

0.00

0

0.00

19 Visakhapatnam

0

0.00

0

0.00

0

0.00

0

0.00

20 Vizianagaram

0

0.00

0

0.00

0

0.00

0

0.00

21 Warangal

0

0.00

2

0.00

3

0.02

5

0.02

22 West Godavari

0

0.00

1

0.01

4

0.01

5

0.02

3

0.07 40

7.16

17

0.35

60

7.57

Total:

258

STATEMENT No. 9 (10) (5) STATEMENT SHOWING NUMBER OF AUDIT OBJECTIONS ON DEDUCTION / RECOVERIES OF A.P.G.L.I NOT REMITTED OR PARTLY REMITTED FROM WORK BILLS / PAY BILLS AND AMOUNT INVOLVED FOR THE YEAR 2002-03 Rs. In lakhs. Zilla Mandal Gram Total Sl. Name of the Parishads Parishads Panchayats No. District No. Amount No. Amount No. Amount No. Amount 1 Adilabad

0

0.00

0

0.00

0

0.00

0

0.00

2 Ananthapur

0

0.00

0

0.00

0

0.00

0

0.00

3 Chittoor

0

0.00

0

0.00

0

0.00

0

0.00

4 Cuddapah

0

0.00

0

0.00

14

0.00

14

0.00

5 East Godavari

0

0.00

0

0.00

0

0.00

0

0.00

6 Guntur

1

0.04

0

0.00

0

0.00

1

0.04

7 Karimnagar

0

0.00

0

0.00

0

0.00

0

0.00

8 Khammam

0

0.00

0

0.00

0

0.00

0

0.00

9 Krishna

0

0.00

0

0.00

0

0.00

0

0.00

10 Kurnool

1

0.14

7

0.15

0

0.00

8

0.29

11 Mahahoobnagar 0

0.00

0

0.00

0

0.00

0

0.00

12 Medak

0

0.00

0

0.00

0

0.00

0

0.00

13 Nalgonda

0

0.00

0

0.00

0

0.00

0

0.00

14 Nellore

0

0.00 10

1.09

0

0.00

10

1.09

15 Nizamabad

0

0.00

0

0.00

0

0.00

0

0.00

16 Prakasam

0

0.00 77

0.16

0

0.00

77

0.16

17 Ranga Reddy

0

0.00

0

0.00

0

0.00

0

0.00

18 Srikakulam

0

0.00

0

0.00

0

0.00

0

0.00

19 Visakhapatnam

0

0.00

0

0.00

0

0.00

0

0.00

20 Vizianagaram

0

0.00

0

0.00

0

0.00

0

0.00

21 Warangal

0

0.00

0

0.00

0

0.00

0

0.00

22 West Godavari

0

0.00

0

0.00

1

0.00

1

0.00

2

0.18 94

1.40

15

0.00 111

Total:

259

1.58

STATEMENT No. 9 (10) (6) STATEMENT SHOWING NUMBER OF AUDIT OBJECTIONS ON DEDUCTION / RECOVERIES OF G.P.F. NOT REMITTED OR PARTLY REMITTED AND AMOUNT INVOLVED FOR THE YEAR 2002-03 Rs. In lakhs. Sl. Name of the No. District

Zilla Parishads

Mandal Parishads

Gram Panchayats

Total

No. Amount No. Amount No. Amount No.

Amount

1 Adilabad

0

0.00

4

0.08

0

0.00

4

0.08

2 Ananthapur

0

0.00

0

0.00

1

0.29

1

0.29

3 Chittoor

0

0.00

0

0.00

0

0.00

0

0.00

4 Cuddapah

0

0.00

0

0.00

0

0.00

0

0.00

5 East Godavari

0

0.00

0

0.00

0

0.00

0

0.00

6 Guntur

2

1.59

0

0.00

0

0.00

2

1.59

7 Karimnagar

0

0.00

0

0.00

0

0.00

0

0.00

8 Khammam

0

0.00

0

0.00

0

0.00

0

0.00

9 Krishna

0

0.00

0

0.00

0

0.00

0

0.00

10 Kurnool

1

1.66

2

0.03

0

0.00

3

1.69

11 Mahahoobnagar 0

0.00

0

0.00

0

0.00

0

0.00

12 Medak

0

0.00

0

0.00

0

0.00

0

0.00

13 Nalgonda

0

0.00

1

1.08

0

0.00

1

1.08

14 Nellore

1

0.00 12

12.45

1

0.13

14

12.58

15 Nizamabad

0

0.00

4

0.02

0

0.00

4

0.02

16 Prakasam

0

0.00

0

0.00

0

0.00

0

0.00

17 Ranga Reddy

0

0.00

0

0.00

0

0.00

0

0.00

18 Srikakulam

0

0.00

0

0.00

0

0.00

0

0.00

19 Visakhapatnam

0

0.00

0

0.00

0

0.00

0

0.00

20 Vizianagaram

0

0.00

0

0.00

0

0.00

0

0.00

21 Warangal

0

0.00

2

0.05

0

0.00

2

0.05

22 West Godavari

0

0.00

0

0.00

9

0.01

9

0.01

4

3.26 25

13.70

11

0.43

40

17.39

Total:

260

STATEMENT No. 9 (10) (7) STATEMENT SHOWING NUMBER OF AUDIT OBJECTIONS ON DEDUCTION / RECOVERIES OF EMPLOYEES WELFARE FUND NOT REMITTED OR PARTLY REMITTED AND AMOUNT INVOLVED FOR THE YEAR 2002-03 Rs. In lakhs. Sl. Name of the No. District

Zilla Parishads

Mandal Parishads

Gram Panchayats

Total

No. Amount No. Amount No. Amount No. 1 Adilabad

0

0.00

0

0.00

2 Ananthapur

0

0.00

0

0.00 121

2.93 121

2.93

3 Chittoor

0

0.00

0

0.00

0

0.00

0

0.00

4 Cuddapah

0

0.00

0

0.00

0

0.00

0

0.00

5 East Godavari

0

0.00

0

0.00

0

0.00

0

0.00

6 Guntur

2

0.16

9

0.39

0

0.00

11

0.55

7 Karimnagar

0

0.00

0

0.00

13

0.03

13

0.03

8 Khammam

0

0.00

0

0.00

0

0.00

0

0.00

9 Krishna

0

0.00

0

0.00

0

0.00

0

0.00

10 Kurnool

1

0.01

1

0.00

13

0.09

15

0.10

11 Mahahoobnagar 0

0.00

0

0.00

0

0.00

0

0.00

12 Medak

0

0.00

0

0.00

0

0.00

0

0.00

13 Nalgonda

0

0.00

0

0.00

0

0.00

0

0.00

14 Nellore

0

0.00

6

0.07

0

0.00

6

0.07

15 Nizamabad

0

0.00

2

0.01

0

0.00

2

0.01

16 Prakasam

0

0.00 19

0.09

0

0.00

19

0.09

17 Ranga Reddy

0

0.00

0

0.00

0

0.00

0

0.00

18 Srikakulam

0

0.00

0

0.00

0

0.00

0

0.00

19 Visakhapatnam

1

0.01 10

0.04

0

0.00

11

0.05

20 Vizianagaram

0

0.00

0

0.00

0

0.00

0

0.00

21 Warangal

0

0.00

1

0.00

0

0.00

1

0.00

22 West Godavari

0

0.00

0

0.00

3

0.00

3

0.00

4

0.18 48

Total:

261

0

0.60 150

0.00

Amount

0

3.05 202

0.00

3.83

STATEMENT No. 9 (10) (8) STATEMENT SHOWING NUMBER OF AUDIT OBJECTIONS ON OTHER RECOVERIES SUCH AS MARRIAGE ADVANCE / HBA ETC., NOT REMITTED OR PARTLY REMITTED AND AMOUNT INVOLVED FOR THE YEAR 2002-03 Rs. In lakhs. Sl. Name of the No. District

Zilla Parishads

Mandal Parishads

Gram Panchayats

Total

No. Amount No. Amount No. Amount No.

Amount

1 Adilabad

0

0.00

0

0.01

0

0.00

0

0.01

2 Ananthapur

0

0.00

4

0.04

0

0.00

4

0.04

3 Chittoor

0

0.00

0

0.00

0

0.00

0

0.00

4 Cuddapah

0

0.00

0

0.00

0

0.00

0

0.00

5 East Godavari

0

0.00

0

0.00

0

0.00

0

0.00

6 Guntur

0

0.00

0

0.00

0

0.00

0

0.00

7 Karimnagar

0

0.00

0

0.00

0

0.00

0

0.00

8 Khammam

0

0.00 14

0.30

0

0.00

14

0.30

9 Krishna

0

0.00

0

0.00

0

0.00

0

0.00

10 Kurnool

1

6.13

0

0.00

0

0.00

1

6.13

11 Mahahoobnagar 0

0.00

0

0.00

0

0.00

0

0.00

12 Medak

0

0.00

0

0.00

0

0.00

0

0.00

13 Nalgonda

8

12.74

1

20.40

0

0.00

9

33.14

14 Nellore

1

0.05 27

1.97 273

15 Nizamabad

1

1.10

2

0.05

4

0.25

7

1.40

16 Prakasam

0

0.00

0

0.00

0

0.00

0

0.00

17 Ranga Reddy

1

0.11

0

0.00

0

0.00

1

0.11

18 Srikakulam

1

0.11

0

0.00

0

0.00

1

0.11

19 Visakhapatnam

0

0.00 18

4.83

0

0.00

18

4.83

20 Vizianagaram

0

0.00

0

0.00

0

0.00

0

0.00

21 Warangal

3

18.24

3

0.00

0

0.00

6

18.24

22 West Godavari

0

0.00 14

0.60

1

1.83

15

2.43

Total: 16

38.48 83

17.30 377

83.99

262

28.20 278

15.22 301

17.25

STATEMENT No. 9 (10) (9) STATEMENT SHOWING NUMBER OF AUDIT OBJECTIONS ON INCOME TAX NOT DEDUCTED AND AMOUNT INVOLVED FOR THE YEAR 2002-03 Rs. In lakhs. Sl. Name of the No. District

Zilla Parishads

Mandal Parishads

Gram Panchayats

Total

No. Amount No. Amount No. Amount No.

Amount

1 Adilabad

0

0.00

0

0.00

0

0.00

0

0.00

2 Ananthapur

0

0.00 21

3.20

0

0.00

21

3.20

3 Chittoor

0

0.00

1

0.12

0

0.00

1

0.12

4 Cuddapah

0

0.00

0

0.00

0

0.00

0

0.00

5 East Godavari

0

0.00

0

0.00

0

0.28

0

0.28

6 Guntur

0

0.00

0

0.00

0

0.00

0

0.00

7 Karimnagar

1

0.88 13

1.17

4

0.28

18

2.33

8 Khammam

0

0.00

0

0.00

0

0.00

0

0.00

9 Krishna

0

0.00

0

0.00

18

1.09

18

1.09

10 Kurnool

0

0.00

0

0.00

0

0.05

0

0.05

11 Mahahoobnagar 0

0.00

0

0.00

0

0.00

0

0.00

12 Medak

0

0.00

0

0.00

0

0.00

0

0.00

13 Nalgonda

0

0.00

0

0.00

0

0.00

0

0.00

14 Nellore

0

0.00

1

0.77

0

0.00

1

0.77

15 Nizamabad

0

0.00 10

1.26

0

0.00

10

1.26

16 Prakasam

0

0.00

0

0.00

0

0.00

0

0.00

17 Ranga Reddy

0

0.00

0

0.00

0

0.00

0

0.00

18 Srikakulam

0

0.00

9

1.82

0

0.00

9

1.82

19 Visakhapatnam

0

0.00

9

0.05

0

0.00

9

0.05

20 Vizianagaram

0

0.00

0

0.00

0

0.00

0

0.00

21 Warangal

0

0.00

8

0.34

0

0.00

8

0.34

22 West Godavari

0

0.00

0

0.00

4

0.04

4

0.04

1

0.88 72

8.73

26

1.75

99

11.35

Total:

263

STATEMENT No. 9 (10) (10) STATEMENT SHOWING NUMBER OF AUDIT OBJECTIONS ON SALES TAX NOT DEDUCTED AND AMOUNT INVOLVED FOR THE YEAR 2002-03 Rs. In lakhs. Sl. Name of the No. District

Zilla Parishads

Mandal Parishads

Gram Panchayats

Total

No. Amount No. Amount No. Amount No.

Amount

1 Adilabad

0

0.00

0

0.00

0

0.00

0

0.00

2 Ananthapur

0

0.00 21

5.53

0

0.00

21

5.53

3 Chittoor

1

2.57

2

0.37

0

0.00

3

2.93

4 Cuddapah

0

0.00

0

0.00

0

0.00

0

0.00

5 East Godavari

0

0.00

0

0.00

0

8.80

0

8.80

6 Guntur

1

0.01

0

0.00

0

0.00

1

0.01

7 Karimnagar

0

0.00

2

0.02

0

0.00

2

0.02

8 Khammam

0

0.00

0

0.00

0

0.00

0

0.00

9 Krishna

1

0.04

0

0.00

23

0.76

24

0.79

10 Kurnool

0

0.00

0

0.00

0

0.04

0

0.04

11 Mahahoobnagar 0

0.00

0

0.00

0

0.00

0

0.00

12 Medak

0

0.00

0

0.00

0

0.00

0

0.00

13 Nalgonda

6

1.74

0

0.00

45

1.41

51

3.15

14 Nellore

1

0.08

0

0.00

0

0.00

1

0.08

15 Nizamabad

0

0.00

0

0.00

0

0.00

0

0.00

16 Prakasam

0

0.00

0

0.00

0

0.00

0

0.00

17 Ranga Reddy

0

0.00

0

0.00

0

0.00

0

0.00

18 Srikakulam

1

0.32

9

1.44

0

0.00

10

1.76

19 Visakhapatnam

0

0.00

0

0.00

0

0.00

0

0.00

20 Vizianagaram

0

0.00

0

0.00

0

0.00

0

0.00

21 Warangal

0

0.00

3

0.11

0

0.00

3

0.11

22 West Godavari

0

0.00

1

0.29

12

0.03

13

0.33

4.75 38

7.75

80

11.04 129

23.54

Total: 11

264

STATEMENT No. 9 (10) (11) STATEMENT SHOWING NUMBER OF AUDIT OBJECTIONS ON SEIGNIORAGE FEE NOT DEDUCTED AND AMOUNT INVOLVED FOR THE YEAR 2002-03 Rs. In lakhs. Sl. Name of the No. District

Zilla Parishads

Mandal Parishads

Gram Panchayats

Total

No. Amount No. Amount No. Amount No.

Amount

1 Adilabad

0

0.00

1

0.19

0

0.00

1

0.19

2 Ananthapur

0

0.00

0

0.00

12

0.16

12

0.16

3 Chittoor

0

0.00

1

0.33

3

0.50

4

0.83

4 Cuddapah

0

0.00

0

0.00

0

0.00

0

0.00

5 East Godavari

0

0.00

0

0.00

0

51.67

0

51.67

6 Guntur

1

0.02

0

0.00

0

0.00

1

0.02

7 Karimnagar

0

0.00

6

0.64

1

0.01

7

0.65

8 Khammam

0

0.00

0

0.00 114

9 Krishna

2

0.03

0

0.00

19

1.23

21

1.26

10 Kurnool

0

0.00

0

0.00

0

0.00

0

0.00

11 Mahahoobnagar 0

0.00

0

0.00

0

0.00

0

0.00

12 Medak

0

0.00

0

0.00

0

0.00

0

0.00

13 Nalgonda

0

0.00

0

0.00

18

0.40

18

0.40

14 Nellore

2

0.13

1

0.02

0

0.00

3

0.15

15 Nizamabad

1

0.09

0

0.00

0

0.00

1

0.09

16 Prakasam

0

0.00

0

0.00

0

0.00

0

0.00

17 Ranga Reddy

0

0.00

0

0.00

0

0.00

0

0.00

18 Srikakulam

8

0.12

0

0.00

0

0.00

8

0.12

19 Visakhapatnam

0

0.00

0

0.00

0

0.00

0

0.00

20 Vizianagaram

0

0.00

0

0.00

0

0.00

0

0.00

21 Warangal

0

0.00

7

0.19

0

0.00

7

0.19

22 West Godavari

0

0.00

0

0.00

5

0.07

5

0.07

Total: 14

0.40 16

265

1.36 172

64.50 114

118.54 202

64.50

120.30

STATEMENT No. 9 (10) (12) STATEMENT SHOWING NUMBER OF AUDIT OBJECTIONS ON G.I.S. NOT DEDUCTED AND AMOUNT INVOLVED FOR THE YEAR 2002-03 Rs. In lakhs. Sl. Name of the No. District

Zilla Parishads

Mandal Parishads

Gram Panchayats

Total

No. Amount No. Amount No. Amount No.

Amount

1 Adilabad

0

0.00

0

0.00

0

0.00

0

0.00

2 Ananthapur

0

0.00

0

0.00

1

0.01

1

0.01

3 Chittoor

0

0.00

0

0.00

0

0.00

0

0.00

4 Cuddapah

0

0.00

0

0.00

22

0.00

22

0.00

5 East Godavari

0

0.00

0

0.00

0

0.03

0

0.03

6 Guntur

0

0.00

0

0.00

0

0.00

0

0.00

7 Karimnagar

0

0.00

1

0.00

0

0.00

1

0.00

8 Khammam

0

0.00

0

0.00

22

5.06

22

5.06

9 Krishna

0

0.00

0

0.00

0

0.00

0

0.00

10 Kurnool

0

0.00

0

0.00

0

0.00

0

0.00

11 Mahahoobnagar 0

0.00

0

0.00

0

0.00

0

0.00

12 Medak

0

0.00

0

0.00

0

0.00

0

0.00

13 Nalgonda

0

0.00

0

0.00

0

0.00

0

0.00

14 Nellore

0

0.00

0

0.00

1

0.00

1

0.00

15 Nizamabad

0

0.00

0

0.00

2

0.09

2

0.09

16 Prakasam

0

0.00

0

0.00

0

0.00

0

0.00

17 Ranga Reddy

1

0.05

0

0.00

0

0.00

1

0.05

18 Srikakulam

0

0.00

0

0.00

0

0.00

0

0.00

19 Visakhapatnam

0

0.00

8

0.36

0

0.00

8

0.36

20 Vizianagaram

0

0.00

0

0.00

0

0.00

0

0.00

21 Warangal

0

0.00

1

0.00

0

0.00

1

0.00

22 West Godavari

2

0.02

0

0.00

7

11.90

9

11.92

3

0.07 10

0.36

55

17.09

68

17.52

Total:

266

STATEMENT No. 9 (10) (13) STATEMENT SHOWING NUMBER OF AUDIT OBJECTIONS ON A.P.G.L.I NOT DEDUCTED AND AMOUNT INVOLVED FOR THE YEAR 2002-03 Rs. In lakhs. Sl. Name of the No. District

Zilla Parishads

Mandal Parishads

Gram Panchayats

Total

No. Amount No. Amount No. Amount No.

Amount

1 Adilabad

0

0.00

9

0.00

0

0.00

9

0.00

2 Ananthapur

0

0.00

0

0.00

0

0.00

0

0.00

3 Chittoor

0

0.00

0

0.00

0

0.00

0

0.00

4 Cuddapah

0

0.00

0

0.00

53

0.00

53

0.00

5 East Godavari

0

0.00

0

0.00

0

0.00

0

0.00

6 Guntur

0

0.00

0

0.00

0

0.00

0

0.00

7 Karimnagar

0

0.00

0

0.00

0

0.00

0

0.00

8 Khammam

0

0.00

0

0.00

20

3.31

20

3.31

9 Krishna

3

0.00

0

0.00

20

0.00

23

0.00

10 Kurnool

0

0.00

0

0.00

0

0.00

0

0.00

11 Mahahoobnagar 0

0.00

0

0.00

0

0.00

0

0.00

12 Medak

0

0.00

0

0.00

0

0.00

0

0.00

13 Nalgonda

0

0.00

0

0.00

28

0.25

28

0.25

14 Nellore

0

0.00

1

0.00

0

0.00

1

0.00

15 Nizamabad

0

0.00

0

0.00

0

0.00

0

0.00

16 Prakasam

0

0.00

0

0.00

0

0.00

0

0.00

17 Ranga Reddy

0

0.00

0

0.00

0

0.00

0

0.00

18 Srikakulam

0

0.00

0

0.00

0

0.00

0

0.00

19 Visakhapatnam

0

0.00

0

0.00

0

0.00

0

0.00

20 Vizianagaram

1

0.00

0

0.00

0

0.00

1

0.00

21 Warangal

0

0.00

0

0.00

0

0.00

0

0.00

22 West Godavari

1

0.00

0

0.00

0

0.00

1

0.00

5

0.00 10

Total:

267

0.00 121

3.56 136

3.57

STATEMENT No. 9 (10) (14) STATEMENT SHOWING NUMBER OF AUDIT OBJECTIONS ON G.P.F. NOT DEDUCTED AND AMOUNT INVOLVED FOR THE YEAR 2002-03 Rs. In lakhs. Sl. Name of the No. District

Zilla Parishads

Mandal Parishads

Gram Panchayats

Total

No. Amount No. Amount No. Amount No.

Amount

1 Adilabad

0

0.00

0

0.00

0

0.00

0

0.00

2 Ananthapur

0

0.00

0

0.00

0

0.00

0

0.00

3 Chittoor

0

0.00

0

0.00

0

0.00

0

0.00

4 Cuddapah

0

0.00

0

0.00

0

0.00

0

0.00

5 East Godavari

0

0.00

0

0.00

0

0.00

0

0.00

6 Guntur

0

0.00

0

0.00

0

0.00

0

0.00

7 Karimnagar

0

0.00

0

0.00

0

0.00

0

0.00

8 Khammam

0

0.00

0

0.00

7

1.11

7

1.11

9 Krishna

1

0.00

0

0.00

0

0.00

1

0.00

10 Kurnool

0

0.00

0

0.00

0

0.00

0

0.00

11 Mahahoobnagar 0

0.00

0

0.00

0

0.00

0

0.00

12 Medak

0

0.00

0

0.00

0

0.00

0

0.00

13 Nalgonda

0

0.00

0

0.00

0

0.00

0

0.00

14 Nellore

0

0.00

1

0.02

0

0.00

1

0.02

15 Nizamabad

0

0.00

0

0.00

5

0.14

5

0.14

16 Prakasam

0

0.00

0

0.00

0

0.00

0

0.00

17 Ranga Reddy

0

0.00

0

0.00

0

0.00

0

0.00

18 Srikakulam

0

0.00

0

0.00

0

0.00

0

0.00

19 Visakhapatnam

0

0.00

0

0.00

0

0.00

0

0.00

20 Vizianagaram

6

0.04

0

0.00

0

0.00

6

0.04

21 Warangal

0

0.00

2

0.02

0

0.00

2

0.02

22 West Godavari

0

0.00

0

0.00

1

0.02

1

0.02

7

0.04

3

0.04

13

1.27

23

1.35

Total:

268

STATEMENT No. 9 (10) (15) STATEMENT SHOWING NUMBER OF AUDIT OBJECTIONS ON EMPLOYEES WELFARE FUND NOT DEDUCTED AND AMOUNT INVOLVED FOR THE YEAR 2002-03 Rs. In lakhs. Sl. Name of the No. District

Zilla Parishads

Mandal Parishads

Gram Panchayats

Total

No. Amount No. Amount No. Amount No.

Amount

1 Adilabad

0

0.00

2

0.01

0

0.00

2

0.01

2 Ananthapur

0

0.00

2

0.00

10

0.00

12

0.00

3 Chittoor

0

0.00

0

0.00

0

0.00

0

0.00

4 Cuddapah

2

0.00

0

0.00

0

0.00

2

0.00

5 East Godavari

0

0.00

0

0.00

0

0.00

0

0.00

6 Guntur

0

0.00

0

0.00

0

0.00

0

0.00

7 Karimnagar

1

0.03 11

0.00

13

0.03

25

0.06

8 Khammam

0

0.00

0

0.00

42

7.12

42

7.12

9 Krishna

0

0.00

0

0.00

44

0.01

44

0.01

10 Kurnool

0

0.00

0

0.00

0

0.00

0

0.00

11 Mahahoobnagar 0

0.00

0

0.00

0

0.00

0

0.00

12 Medak

0

0.00

0

0.00

0

0.00

0

0.00

13 Nalgonda

1

0.07

0

0.00

12

0.05

13

0.12

14 Nellore

0

0.00 16

0.10

1

0.00

17

0.10

15 Nizamabad

0

0.00

0

0.00

0

0.00

0

0.00

16 Prakasam

0

0.00

0

0.00

0

0.00

0

0.00

17 Ranga Reddy

1

0.06

0

0.00

0

0.00

1

0.06

18 Srikakulam

0

0.00

0

0.00

0

0.00

0

0.00

19 Visakhapatnam

0

0.00

0

0.00

0

0.00

0

0.00

20 Vizianagaram

0

0.00

0

0.00

0

0.00

0

0.00

21 Warangal

1

0.03

1

0.00

0

0.00

2

0.03

22 West Godavari

0

0.00

6

0.04

54

0.02

60

0.06

6

0.20 38

7.23 220

7.58

Total:

269

0.15 176

STATEMENT No. 9 (10) (16) STATEMENT SHOWING NUMBER OF AUDIT OBJECTIONS ON OTHER RECOVERIES SUCH AS MARRIAGE ADVANCE / H.B.A. ETC., NOT DEDUCTED AND AMOUNT INVOLVED FOR THE YEAR 2002-03 Rs. In lakhs. Sl. Name of the No. District

Zilla Parishads

Mandal Parishads

Gram Panchayats

Total

No. Amount No. Amount No. Amount No.

Amount

1 Adilabad

0

0.00

0

0.00

0

0.00

0

0.00

2 Ananthapur

0

0.00

0

0.00

0

0.00

0

0.00

3 Chittoor

1

18.76

0

0.00

1

0.04

2

18.80

4 Cuddapah

32

0.57

0

0.00

0

0.00

32

0.57

5 East Godavari

0

0.00

0

0.00

0

0.00

0

0.00

6 Guntur

0

0.00

0

0.00

0

0.00

0

0.00

7 Karimnagar

0

0.00

4

0.02

9

0.35

13

0.37

8 Khammam

0

0.00 14

0.30

0

0.00

14

0.30

9 Krishna

7

4.92

0

0.00

1

0.00

8

4.92

10 Kurnool

0

0.00

0

0.00 880

11 Mahahoobnagar 0

0.00

0

0.00

0

0.00

0

0.00

12 Medak

0

0.00

0

0.00

3

0.59

3

0.59

13 Nalgonda

1

0.23

0

0.00

15

0.25

16

0.49

14 Nellore

0

0.00

4

0.06

1

0.00

5

0.07

15 Nizamabad

0

0.00

0

0.00

1

0.10

1

0.10

16 Prakasam

0

0.00

0

0.00

0

0.00

0

0.00

17 Ranga Reddy

4

0.14

0

0.00

0

0.00

4

0.14

18 Srikakulam

0

0.00

0

0.00

0

0.00

0

0.00

19 Visakhapatnam

0

0.00 11

0.31

0

0.00

11

0.31

20 Vizianagaram

0

0.00

0

0.00

0

0.00

0

0.00

21 Warangal

1

0.18

9

0.05

0

0.00

10

0.23

22 West Godavari

4

0.25

3

0.61 207

0.01 214

0.87

25.06 45

1.36 1118

24.03 1213

50.44

Total: 50

270

22.68 880

22.68

STATEMENT No. 9 (10) (17) STATEMENT SHOWING NUMBER OF AUDIT OBJECTIONS ON LIBRARY CESS COLLECTED BUT NOT REMITTED TO ZILLA GRANDHALAYA SAMSTHAS AND AMOUNT INVOLVED FOR THE YEAR 2002-03 Rs. In lakhs. Sl. Name of the No. District

Zilla Parishads

Mandal Parishads

Gram Panchayats

Total

No. Amount No. Amount No. Amount No.

Amount

1 Adilabad

0

0.00

0

0.00

0

0.00

0

0.00

2 Ananthapur

0

0.00

0

0.00

7

1.26

7

1.26

3 Chittoor

0

0.00

0

0.00

0

0.00

0

0.00

4 Cuddapah

0

0.00

0

0.00 492

5 East Godavari

0

0.00

0

0.00

0

0.00

0

0.00

6 Guntur

0

0.00

0

0.00

0

0.00

0

0.00

7 Karimnagar

3

1.70

0

0.00 190

1.75 193

3.45

8 Khammam

0

0.00

0

0.00

0.00

0.00

9 Krishna

0

0.00

0

0.00 364

10 Kurnool

0

0.00

0

0.00

0

1.46

0

1.46

11 Mahahoobnagar 0

0.00

0

0.00

0

0.00

0

0.00

12 Medak

0

0.00

0

0.00

0

0.00

0

0.00

13 Nalgonda

0

0.00

0

0.00

0

0.00

0

0.00

14 Nellore

0

0.00

0

0.00 402

15 Nizamabad

0

0.00

0

0.00

21

2.06

21

2.06

16 Prakasam

0

0.00

0

0.00

0

0.00

0

0.00

17 Ranga Reddy

0

0.00

0

0.00

0

0.00

0

0.00

18 Srikakulam

0

0.00

0

0.00

0

0.00

0

0.00

19 Visakhapatnam

0

0.00

0

0.00

0

0.00

0

0.00

20 Vizianagaram

0

0.00

0

0.00

0

0.00

0

0.00

21 Warangal

0

0.00

0

0.00

2

0.71

2

0.71

22 West Godavari

0

0.00

0

0.00

71

2.57

71

2.57

3

1.70

0

0.00 1549

Total:

271

0

16.25 492

0

159.95 364

11.89 402

197.91 1552

16.25

159.95

11.89

199.60

STATEMENT No. 9 (11) STATEMENT SHOWING NUMBER OF AUDIT OBJECTIONS ON NONPRODUCTION OF RECORDS AND AMOUNT INVOLVED FOR THE YEAR 2002-03 Rs. In lakhs. Sl. Name of the No. District

Zilla Parishads

Mandal Parishads

Gram Panchayats

Total

No. Amount No. Amount No. Amount No. 1 Adilabad

60

304.58 283

213.37

2 Ananthapur

37

805.19 535

3 Chittoor

23

4 Cuddapah

0.00 343

517.95

188.48 6741

104.12 7313

1097.80

284.89 215

183.36 1246

309.98 1484

778.23

46

75.72 99

101.61 756

169.38 901

346.71

5 East Godavari

105

349.97 177

309.97 1485

276.52 1767

936.45

6 Guntur

98

304.49 116

116.25 646

178.20 860

598.94

7 Karimnagar

84

183.18 220

131.93 1278

254.07 1582

569.17

8 Khammam

18

47.66 97

0.00 115

96.09

9 Krishna

40

40.51 926

215.16 545

102.73 1511

358.40

10 Kurnool

37

210.66 60

89.83 1164

89.00 1261

389.49

11 Mahahoobnagar 23

269.22 105

178.91 1540

110.24 1668

558.37

12 Medak

37

591.24 504

588.84 305

51.72 846

1231.80

13 Nalgonda

42

171.00 387

730.06 942

117.96 1371

1019.02

14 Nellore

53

171.80 244

80.28 1563

594.90 1860

846.98

15 Nizamabad

14

41.70 97

26.40 162

153.04

16 Prakasam

10

70.41 314

20.81 6977

269.99

17 Ranga Reddy

27

68.93 50

62.38 120

178.24

18 Srikakulam

61

296.08 206

218.63 2377

103.86 2644

618.57

19 Visakhapatnam 62

302.91 238

127.21 621

39.46 921

469.58

48.43

84.94

0

Amount

0

51

178.77 6653 46.93

43

20 Vizianagaram

35

1.31 438

179.92 493

114.50 966

295.74

21 Warangal

31

149.48 233

185.35 284

188.65 548

523.48

22 West Godavari

38

19.68 285

64.57 849

142.31 1172

226.56

Total: 981 4760.62 5829 4262.79 29582 3057.20 36392 12080.60

272

STATEMENT No. 9 (12) STATEMENT SHOWING NUMBER OF AUDIT OBJECTIONS ON MISAPPROPRIATIONS AND AMOUNT INVOLVED FOR THE YEAR 2002-03 Rs. In lakhs. Sl. Name of the No. District

Zilla Parishads

Mandal Parishads

Gram Panchayats

Total

No. Amount No. Amount No. Amount No.

Amount

1 Adilabad

0

0.00 19

0.87

1

0.05

20

0.92

2 Ananthapur

0

0.00 10

0.57

61

3.04

71

3.61

3 Chittoor

0

0.00

0

0.00

5

1.54

5

1.54

4 Cuddapah

1

0.11

4

3.82

27

7.11

32

11.04

5 East Godavari

0

0.00 19

4.40

1

0.06

20

4.46

6 Guntur

2

0.07

0

0.00

4

6.29

6

6.35

7 Karimnagar

3

17.10

4

2.10

44

3.85

51

23.05

8 Khammam

0

0.00

3

0.79

0

0.00

3

0.79

9 Krishna

2

0.92

1

0.75

10

3.56

13

5.23

10 Kurnool

0

0.00

0

0.00

93

19.43

93

19.43

11 Mahahoobnagar 0

0.00

9

0.43

3

0.50

12

0.93

12 Medak

1

0.06

0

0.00

28

1.57

29

1.63

13 Nalgonda

12

0.24 20

4.94

18

2.55

50

7.73

14 Nellore

0

0.00

9

1.04

29

8.83

38

9.87

15 Nizamabad

0

0.00

8

0.55

18

1.91

26

2.46

16 Prakasam

2

0.57

6

52.99

6

2.71

14

56.27

17 Ranga Reddy

0

0.00

3

0.67

12

10.33

15

11.00

18 Srikakulam

0

0.00

5

1.27

0

0.00

5

1.27

19 Visakhapatnam

0

0.00

3

1.74

0

0.00

3

1.74

20 Vizianagaram

0

0.00 48

3.29

0

0.00

48

3.29

21 Warangal

0

0.00 20

1.99

56

14.17

76

16.16

22 West Godavari

0

0.00

1.33

16

1.45

22

2.78

88.94 652

191.56

Total: 23

6

19.07 197

273

83.55 432

STATEMENT No. 9 (13) STATEMENT SHOWING NUMBER OF AUDIT OBJECTIONS ON EXCESS PAYMENTS AND AMOUNT INVOLVED FOR THE YEAR 2002-03 Rs. In lakhs. Sl. Name of the No. District

Zilla Parishads

Mandal Parishads

Gram Panchayats

Total

No. Amount No. Amount No. Amount No.

Amount

1 Adilabad

11

0.51 47

2.22

0

0.00

58

2.73

2 Ananthapur

39

5.96 190

16.85

96

2.13 325

24.94

3 Chittoor

16

1.21 39

8.09

34

1.61

89

10.92

4 Cuddapah

114

13.25 22

29.20

74

5.05 210

47.50

5 East Godavari

75

19.78 98

27.32

18

0.89 191

47.99

6 Guntur

34

4.52 26

1.88

35

1.30

95

7.71

7 Karimnagar

25

0.96 43

15.46

47

1.76 115

18.19

8 Khammam

27

4.94 48

2.11

0

0.00

75

7.05

9 Krishna

45

2.50 107

8.49

45

3.89 197

14.88

10 Kurnool

28

1.78 32

4.68 160

10.52 220

16.98

11 Mahahoobnagar 79

20.85 63

15.44

19

0.39 161

36.68

12 Medak

28

7.43 81

6.89

18

1.07 127

15.39

13 Nalgonda

66

6.39 36

4.67

27

2.70 129

13.77

14 Nellore

14

2.63 255

15.68

86

8.67 355

26.99

15 Nizamabad

0

0.00 53

7.45

3

0.49

16 Prakasam

9

13.63 192

17 Ranga Reddy

44

2.41 31

5.92

9

0.85

84

9.18

18 Srikakulam

100

12.78 81

10.95

0

0.00 181

23.73

108.65

40

2.01 2626

111.26

23.57 936

56

10.03 1137

7.94 47.23

19 Visakhapatnam 14

0.60 2572

20 Vizianagaram

43

6.13 45

4.08

1

0.10

89

10.31

21 Warangal

23

1.00 144

9.68

13

0.71 180

11.39

22 West Godavari

35

4.84 92

8.85

78

3.95 205

17.63

58.14 6905

530.38

Total: 869

134.11 4297

274

338.14 1739

STATEMENT No. 9 (14) STATEMENT SHOWING NUMBER OF AUDIT OBJECTIONS ON WASTEFUL EXPENDITURE AND AMOUNT INVOLVED FOR THE YEAR 2002-03 Rs. In lakhs. Sl. Name of the No. District

Zilla Parishads

Mandal Parishads

Gram Panchayats

Total

No. Amount No. Amount No. Amount No.

Amount

1 Adilabad

3

0.30

5

2.07

0

0.00

8

2.37

2 Ananthapur

0

0.00 13

0.80

17

0.74

30

1.54

3 Chittoor

2

1.17 31

3.72

1

0.09

34

4.98

4 Cuddapah

1

1.49 37

9.56

5

0.23

43

11.28

5 East Godavari

3

0.09

7

0.76

26

4.63

36

5.47

6 Guntur

3

0.71

0

0.00

2

0.17

5

0.89

7 Karimnagar

4

2.49 29

4.03

18

0.70

51

7.23

8 Khammam

11

4.88 14

0.68

0

0.00

25

5.56

9 Krishna

0

0.00 10

0.70

0

0.00

10

0.70

10 Kurnool

0

0.00

5

0.58

84

4.26

89

4.84

11 Mahahoobnagar 5

0.57

0

0.00 153

12.00 158

12.57

12 Medak

16

78.08 14

4.79

39

2.84

69

85.71

13 Nalgonda

9

8.94

9

2.01

18

2.47

36

13.42

14 Nellore

4

7.56 69

4.19

25

2.24

98

13.99

15 Nizamabad

0

0.00 16

1.39

1

0.13

17

1.52

16 Prakasam

4

37.75 32

4.24 152

4.71 188

46.70

17 Ranga Reddy

2

0.18

4

1.20

5

2.17

11

3.55

18 Srikakulam

3

0.99 12

1.36

0

0.00

15

2.35

19 Visakhapatnam

2

1.34

0

0.00

0

0.00

2

1.34

20 Vizianagaram

3

1.24 15

0.64

0

0.00

18

1.87

21 Warangal

0

0.00 50

6.89

5

0.17

55

7.06

22 West Godavari

1

0.52 17

2.30

1

0.06

19

2.87

Total: 76

148.30 389

275

51.90 552

37.63 1017

237.83

STATEMENT No. 9 (15) STATEMENT SHOWING NUMBER OF AUDIT OBJECTIONS ON INSTANCES OF CASES OF UNACCOUNTED FOR CASH / STORES AND AMOUNT INVOLVED FOR THE YEAR 2002-03 Rs. In lakhs. Sl. Name of the No. District

Zilla Parishads

Mandal Parishads

Gram Panchayats

Total

No. Amount No. Amount No. Amount No.

Amount

1 Adilabad

0

0.00

1

0.02

0

0.00

1

0.02

2 Ananthapur

8

13.38

0

0.00

88

0.64

96

14.02

3 Chittoor

0

0.00

0

0.00

0

0.00

0

0.00

4 Cuddapah

0

0.00

0

0.00

3

0.75

3

0.75

5 East Godavari

0

0.00

0

0.00

2

0.22

2

0.22

6 Guntur

0

0.00

0

0.00

0

0.00

0

0.00

7 Karimnagar

3

0.03

6

0.85

0

0.00

9

0.88

8 Khammam

0

0.00

0

0.00

0

0.00

0

0.00

9 Krishna

5

1.00

1

0.54

2

0.25

8

1.79

10 Kurnool

1

1.06

0

0.00

26

1.68

27

2.74

11 Mahahoobnagar 3

1.29

0

0.00

5

0.12

8

1.41

12 Medak

2

0.03

3

0.11

0

0.00

5

0.14

13 Nalgonda

1

0.10

1

0.01

0

0.00

2

0.11

14 Nellore

2

0.00

6

0.70

5

0.13

13

0.83

15 Nizamabad

0

0.00

2

0.15

2

5.88

4

6.03

16 Prakasam

0

0.00

0

0.00

70

12.48

70

12.48

17 Ranga Reddy

0

0.00

2

1.50

5

7.42

7

8.92

18 Srikakulam

0

0.00

0

0.00

0

0.00

0

0.00

19 Visakhapatnam

0

0.00

0

0.00

0

0.00

0

0.00

20 Vizianagaram

6

24.54

0

0.00

0

0.00

6

24.54

21 Warangal

2

0.89

0

0.00

7

4.05

9

4.94

22 West Godavari

0

0.00

0

0.00

0

0.00

0

0.00

Total: 33

42.32 22

276

3.88 215

33.62 270

79.82

STATEMENT No. 9 (16) STATEMENT SHOWING NUMBER OF AUDIT OBJECTIONS ON PENDENCY OF UTILISATION CERTIFICATES AND AMOUNT INVOLVED FOR THE YEAR 2002-03 Rs. In lakhs. Sl. Name of the No. District

Zilla Parishads

Mandal Parishads

Gram Panchayats

Total

No. Amount No. Amount No. Amount No. Amount 1 Adilabad

0

0.00 81

0.00

0

0.00

81

0.00

2 Ananthapur

8

0.00 276 3732.22

0

0.00 284

3732.22

3 Chittoor

0

0.00

0

0.00

1

2.87

1

2.87

4 Cuddapah

8

0.00 28

14.70

0

0.00

36

14.70

5 East Godavari

1

0.00 35

0.00

39

10.51

75

10.51

6 Guntur

0

0.00 18

0.00

2

2.52

20

2.52

7 Karimnagar

1

0.00 56

65.31

0

0.00

57

65.31

8 Khammam

0

0.00 30

7.94

0

0.00

30

7.94

9 Krishna

3

0.00

0.00

0

0.00

3

0.00

10 Kurnool

2

32.02 106 5636.55

14

75.22 53

40.92

0

0.00

55

116.14

20.35

0

0.00 101

20.35

0.00

0

0.00

11 Mahahoobnagar 2

0

50.63 122

5719.20

12 Medak

0

0.00 101

13 Nalgonda

4

0.00

14 Nellore

7

0.00 32

0.00 382

0.00 421

0.00

15 Nizamabad

0

0.00

0

0.00

0

0.00

0.00

16 Prakasam

4

5.72 87

0.00

76

3.37 167

17 Ranga Reddy

4

625.78

0

0.00

0

0.00

4

625.78

18 Srikakulam

1

0.00

0

0.00

0

0.00

1

0.00

19 Visakhapatnam

5

0.00

0

0.00

0

0.00

5

0.00

20 Vizianagaram

5

0.00 24

0.00

0

0.00

29

0.00

21 Warangal

2

20.61 130

60.36

5

2.47 137

83.44

22 West Godavari

12

220.03 45

0.00

0

0.00

Total: 69

0

979.38 1102 9578.35 519

277

4

0

57

0.00

9.09

220.03

72.37 1690 10630.10

STATEMENT No. 9 (17) STATEMENT SHOWING NUMBER OF AUDIT OBJECTIONS ON SURCHARGE CERTIFICATES RECOVERY PENDING AND AMOUNT INVOLVED FOR THE YEAR 2002-03 Rs. In lakhs. Sl. Name of the No. District

Zilla Parishads

Mandal Parishads

Gram Panchayats

Total

No. Amount No. Amount No. Amount No.

Amount

1 Adilabad

0

0.00

0

0.00

0

0.00

0

0.00

2 Ananthapur

8

0.00

1

0.11

0

0.00

9

0.11

3 Chittoor

0

0.00

0

0.00

0

0.00

0

0.00

4 Cuddapah

0

0.00

3

0.22

0

0.00

3

0.22

5 East Godavari

2

0.00 188

6.60

0

0.00 190

6.60

6 Guntur

0

0.00

0

0.00

0

0.00

0

0.00

7 Karimnagar

1

0.00

6

0.06

0

0.00

7

0.06

8 Khammam

0

0.00

0

0.00

0

0.00

0

0.00

9 Krishna

13

10 Kurnool

0

0.00

0

0.00

0

0.00

0

0.00

11 Mahahoobnagar 1

0.61

0

0.00

0

0.00

1

0.61

12 Medak

0

0.00

0

0.00

25

0.93

25

0.93

13 Nalgonda

0

0.00

0

0.00

0

0.00

0

0.00

14 Nellore

16

1.05 26

6.99

0

0.00

42

8.04

15 Nizamabad

0

0.00

0

0.00

0

0.00

0

0.00

16 Prakasam

2

0.00 15

0.45

0

0.00

17

0.45

17 Ranga Reddy

0

0.00

0

0.00

0

0.00

0

0.00

18 Srikakulam

0

0.00

0

0.00

0

0.00

0

0.00

19 Visakhapatnam

0

0.00

0

0.00

0

0.00

0

0.00

20 Vizianagaram

11

1.90 35

1.50

0

0.00

46

3.40

21 Warangal

3

0.23

0

0.00

0

0.00

3

0.23

22 West Godavari

0

0.00 11

0.43

0

0.00

11

0.43

Total: 57

21.71 332

17.93 47

278

1.68 4661

18.05 4686

327.08 4721

328.01 5075

346.70

367.78

STATEMENT No. 9 (18) STATEMENT SHOWING NUMBER OF AUDIT OBJECTIONS ON OTHERS AND AMOUNT INVOLVED FOR THE YEAR 2002-03 Rs. In lakhs. Sl. Name of the No. District

Zilla Parishads

Mandal Parishads

Gram Panchayats

Total

No. Amount No. Amount No. Amount No.

Amount

1 Adilabad

42

19.30 141

19.72 4228

428.21 4411

467.23

2 Ananthapur

17

0.63 450

11.24 822

4.48 1289

16.35

3 Chittoor

17

100.01 56

4 Cuddapah

36

8.89 202

5 East Godavari

54

16.96

6 Guntur

55

34.38 129

7 Karimnagar

6

0.00 147

8 Khammam

108

9 Krishna 10 Kurnool

0

8.67

18

5.98 1356 0.00

39

3.44

91

55.77 1594 4.09

112.11 70.64

93

21.05

2.87 647

31.32 831

68.56

39.55 257

5.73 410

45.28

30.89 134

21.23

8

0.51 250

52.63

8

0.40 44

12.57

91

36.10 143

49.07

13

0.02 477

0.00 1380

6.89 1870

6.91

11 Mahahoobnagar 22

12.70 65

0.00 357

5.92 444

18.62

12 Medak

12

9.24 422

142.75 820

217.60 1254

369.59

13 Nalgonda

4

0.00 209

10.70 3337

39.81 3550

50.51

14 Nellore

108

4.13 681

21.65 199

7.97 988

33.75

15 Nizamabad

13

0.48 125

10.44

0.89 143

11.81

16 Prakasam

10

4.12 504

61.59 1626

10.87 2140

76.58

17 Ranga Reddy

0

0.00 188

0.00 188

5.06

18 Srikakulam

92

40.11 13

0.86 3185

45.00 3290

85.97

19 Visakhapatnam 20

21.31 352

110.85 1270

30.70 1642

162.86

0.62 418

2.31 537

9.48

5.38 135

204.41

59.51 2347

66.01

20 Vizianagaram

72

6.55 47

21 Warangal

9

163.66 97

22 West Godavari

8

0.00 172

Total: 726

473.77 4655

279

5.06

35.37

5

0

29

6.50 2167

528.21 22259 1002.51 27640 2004.49

STATEMENT No. 9 (19) STATEMENT SHOWING NUMBER OF AUDIT OBJECTIONS ON D.D. / CHEQUES RECEIVED BUT NOT REALISED WITH IN TIME AND AMOUNT INVOLVED FOR THE YEAR 2002-03 Rs. In lakhs. Sl. Name of the No. District

Zilla Parishads

Mandal Parishads

Gram Panchayats

Total

No. Amount No. Amount No. Amount No.

Amount

1 Adilabad

0

0.00

1

0.00

0

0.00

1

0.00

2 Ananthapur

0

0.00

0

0.00

0

0.00

0

0.00

3 Chittoor

0

0.00

0

0.00

0

0.00

0

0.00

4 Cuddapah

0

0.00

0

0.00

0

0.00

0

0.00

5 East Godavari

0

0.00

0

0.00

0

0.00

0

0.00

6 Guntur

0

0.00

0

0.00

0

0.00

0

0.00

7 Karimnagar

0

0.00

1

0.00

0

0.00

1

0.00

8 Khammam

0

0.00

1

0.03

0

0.00

1

0.03

9 Krishna

0

0.00

0

0.00

0

0.00

0

0.00

10 Kurnool

0

0.00

0

0.00

0

0.00

0

0.00

11 Mahahoobnagar 0

0.00

0

0.00

0

0.00

0

0.00

12 Medak

0

0.00

0

0.00

0

0.00

0

0.00

13 Nalgonda

0

0.00

1

0.01

0

0.00

1

0.01

14 Nellore

0

0.00

0

0.00

0

0.00

0

0.00

15 Nizamabad

0

0.00

0

0.00

0

0.00

0

0.00

16 Prakasam

0

0.00

0

0.00

0

0.00

0

0.00

17 Ranga Reddy

0

0.00

0

0.00

0

0.00

0

0.00

18 Srikakulam

0

0.00

0

0.00

0

0.00

0

0.00

19 Visakhapatnam

0

0.00

0

0.00

0

0.00

0

0.00

20 Vizianagaram

0

0.00

0

0.00

0

0.00

0

0.00

21 Warangal

0

0.00

0

0.00

0

0.00

0

0.00

22 West Godavari

0

0.00

0

0.00

0

0.00

0

0.00

0

0.00

4

0.04

0

0.00

4

0.04

Total:

280

STATEMENT No. 10

STATEMENT SHOWING THE OUTSTANDING AUDIT OBJECTIONS AS ON 31-03-2004.

Rs. In lakhs.

Sl. No.

NAME OF THE INSTITUTION

No. OF OBJECTIONS

AMOUNT

1

ZILLA PARISHADS

48270

148543.62

2

MANDAL PARISHADS

100993

36517.92

3

GRAM PANCHAYATS

295852

26927.09

445115

211988.63

TOTAL:-

281

STATEMENT No. 11 STATEMENT SHOWING UTILISATION CERTIFICATES DUE TO BE SUBMITTED Rs. In lakhs. Zilla Parishads Sl. No.

No. Due 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22

Mandal Parishads

Gram Panchayats

Total

Name of the District Adilabad Ananthapur Chittoor East Godavari Guntur Kadapa Karimnagar Khammam Krishna Kurnool Mahaboobnagar Medak Nalgonda Nellore Nizamabad Prakasam Ranga Reddy Srikakulam Visakhapatnam Vizianagaram Warangal West Godavari

0 7 0 13 9 11 4 21 4 7 35 3 6 14

Total

21 29 14 2 4 4 11 219

Amount 0.00 1611.23 0.00 50.96 1653.75 2720.10 1659.80 1565.92 673.93 86.74 146.81 95.83 1873.82 3489.79 0.00 491.32 1455.92 2993.49 9.24 2072.62 32.56 4814.72 27498.56

No. Due 0 276 0 22 105 70 192 60 174 67 137 101 0 123 0 0 89 153 147 0 201 296 2213

282

Amount 0.00 3732.22 0.00 616.72 182.99 22.88 126.66 10.52 5604.31 429.06 68.74 20.35 0.00 32.78 0.00 0.00 37.01 0.07 238.87 0.00 112.33 6952.27 18187.77

No. Due 0 15 0 0 0 12 2390 31 311 0 0 0 0 967 0 0 0 0 0 0 0 0 3726

Amount 0.00 190.08 0.00 0.00 0.00 48.99 1559.45 31.48 529.06 0.00 0.00 0.00 0.00 1114.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 3473.06

No. Due 0 298 0 35 114 93 2586 112 489 74 172 104 6 1104 0 21 118 167 149 4 205 307 6158

Amount 0.00 5533.52 0.00 667.68 1836.75 2791.97 3345.91 1607.93 6807.30 515.80 215.55 116.18 1873.82 4636.58 0.00 491.32 1492.93 2993.56 248.12 2072.62 144.88 11766.99 49159.39

© DIRECTOR OF STATE AUDIT A.P. HYDERABAD 2008

PUBLISHED BY THE DIRECTOR OF STATE AUDIT, A.P HYDERABAD AND PRINTED AT MADDALA INDUSTRIES, HYDERABAD AT GUNTUR PRESS.

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