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GOVERNMENT OF ANDHRA PRADESH

STATE AUDIT DEPARTMENT

SECTION-III

CONSOLIDATED AUDIT AND REVIEW REPORT ON THE

ACCOUNTS OF ZILLA GRANDHALAYA SAMSTHAS FOR

THE YEAR 2005-06

(¬¹)

DIRECTOR OF STATE AUDIT

A.P., HYDERABAD.

CONTENTS

PART – A

Sl. No. DESCRIPTION PAGE

No.

I Preface v

II Overview vii

1 Introduction 1

2 Status of Audit 4

3 A few Selected Audit Objections – Category wise 5-19

i

PART-B

STATEMENT No.

DESCRIPTION OF STATEMENTS FOR THE YEAR 2004-05 OF

ZILLA GRANDHALAYA SAMSTHAS (ZGS)

PAGE No.

1 Status of Audit of ZGS. 20

1. Status of Audit of ZGS (District wise). 21

2 Receipts and Payments of ZGS. 22

1 Receipts and Payments of ZGS (District wise). 23

2 Receipts and Payments of ZGS with break up (Receipts Heads). 24

3 Receipts and Payments of ZGS with break up (Payments Heads). 25

3. Receipts and Payments of Government Grants released to ZGS. 26

1. Receipts and Payments under Salary Grant to ZGS. 27

2. Receipts and Payments under Pension Grant to ZGS. 28

3. Receipts and Payments under Contingent Grant to ZGS. 29

4. Receipts and Payments under Other Grants to ZGS. 30

4. Audit Objections raised in ZGS for the year 2004-05. 31

5. No. of Audit Objections raised (category wise) and Amount involved in respect of ZGS. 32-33

1. Variation in Accounts Figures. 34

2. Excess utilization of Grants / Funds. 35

3. Diversion of grants/funds 36

4. Non-utilisation of Grants before the lapsable date 37

5. Misutilisation of grants/funds 38

6. Non utilization of earmarks funds 39

ii

7. Non-collection of dues 40

8. Advances pending adjustment 41

9. Violation of Rules 42

10. Non-remittance of deductions / recoveries from work bills / pay bills / contingent bills etc., 43

10(1) Income tax not remitted or partly remitted 44

10(2) Sales tax not remitted or partly remitted 45

10(3) Segniorage fee not remitted or partly remitted 46

10(4) G.I.S not remitted or partly remitted 47

10(5) A.P.G.L.I not remitted or partly remitted 48

10)6) G.P.F not remitted or partly remitted 49

10(7) Employees welfare fund not remitted or partly

remitted 50

10(8) Other recoveries such as Marriage advance/H.B.A etc., not remitted or partly remitted 51

10(9) Income tax not deducted 52

10(10) Sales not deducted 53

10(11) Seignorage fee not deducted 54

10(12) G.I.S not deducted 55

10(13) A.P.G.L.I not deducted 56

10(14) G.P.F not deducted 57

10(15) Employees welfare fund not deducted 58

10(16) Other recoveries such as marriage advance/HBA etc., not deducted 59

10(17) Other Recoveries such as Library cess collected but remitted to Z.G.S 60

11. Non production of records 61

12. Misappropriations 62

13. Excess Payments 63

iii

14. Wasteful Payments. 64

15. Instances of cases of unaccounted for cash / stores. 65

16. Pendency of Utilisation Certificates. 66

17. Surcharge Certificates recovery pending. 67

18. Others. 68

6 No. of outstanding Audit objections as on 31-03-2006 in ZGS’s. 69

iv

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 Zilla Grandhalaya Samasthas, which he was doing earlier also as per Government orders.

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

Audit reports containing various audit objections are issued to the Executive Authorities of the concerned Zilla Grandhalaya Samasthas 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 2006-07 the Director of State Audit had conducted the audit of the accounts of 23 Zilla Grandhalaya Samasthas in the State.

The total amount audited relating to the above instructions is:

Receipts : Rs. 99.89 Crores

Expenditure : Rs. 167.61 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 Zilla Grandhalaya Samasthas 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 Zilla Grandhalaya Samasthas whose accounts for the year 2005-06 audited by the Director of State Audit during the year 2006-07 is submitted.

v

OVER VIEW

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

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

During the year under report, the Director completed the Audit of all the 23 Zilla Grandhalaya Samsthas including City Grandhalaya Samstha.

AUDITED AMOUNTS: The total Receipts and Expenditure of all the local authorities put together for

the year 2005-06 were Rs. 99.89 Crores and Rs. 167.61 Crores respectively.

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

1. Variation in Account Figures

2. Excess Utilisation of Grants / Funds

3. Diversion of Funds / Grants

4. Non-utilistion of Grants before lapsable date

5. Mis-utilisation of Grants / Funds

6. Non- utilization of Ear-marked funds

7. Non-collection of dues

8. Advances Pending Adjustment

9. Violation of Rules

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

11. Non-production of records

12. Mis-appropriations

13. Excess Payments

14. Wasteful Expenditure

15. Instances of cases of unaccounted cash/stores

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16. Pendency of Utilisation Certificates

17. Surcharge Certificates Recovery Pending

18. Others A total number of 399 audit objections involving an amount of Rs. 9.13

Crores were raised during the year. The category wise and Zilla Grandhalaya Samstha wise number of audit objections raised during the year are shown in Statements from 5 to 5 (18) appended to the report.

On receipt of replies to the defects pointed out in the earlier reports supported by relevant records / documents, the audit objections were settled wherever 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 about number of audit objections pending settlement at the close of the audit.

It could be observed that at the close of audit for the year 2005-06 (Conducted in 2006-07), the No. of audit objections pending settlement is 2008 involving an amount of Rs. 90.10 Crores.

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

viii

CONSOLIDATED AUDIT AND REVIEW REPORT ON THE ACCOUNTS OF ZILLA GRANDHALAYA SAMSTHAS FOR THE YEAR 2005-06

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 Secretary of the Zilla Grandhalaya Samstha 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 Zilla Grandhalaya Samsthas.

Whether library Cess collected by the Zilla Grandhalaya Samasthas was properly accounted for with full details in the books of accounts of the Zilla Grandhalaya Samstha concerned.

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

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

Whether funds are utilized only for the permitted purposes prescribed for Zilla Grandhalaya Samstha under the A.P. Public Libraries Act 1960 / Rules.

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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 Zilla Grandhalaya Samstha.

Whether vouchers for the expenditure incurred were maintained. Whether grants received from different sources were properly accounted for and utilized for the purposes for which they were meant.

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

2.3 During the year under report, the Department has also conducted audit of the accounts of the scheme “Jawahar Grameena Samrudhi Rojgar Yojana”.

GRANTS RECEIVED DURING THE YEAR BY THE LOCAL AUTHORITIES.

3.1 The Zilla Grandhalaya Samsthas are provided grants by the State Government towards Salaries, Pensions, Contingent expenditure and Other Grants for Books, Furniture etc.,

3.2 The receipts and Payments are inclusive of the grants received from Government during the year 2005-06 by the Zilla Grandhalaya Samsthas. The various Grants received by Zilla Grandhalaya Samsthas are detailed in Statement No. from 3.

3.3 The Pie chart of propositional Percentages of Receipts and Payments of Zilla Grandhalaya Samsthas during the year 2005-06 is placed below.

PIE CHART OF ZGS RECIEPTS FOR 2005-06

32%

19%

10%

0%

0%

0%

0%

1%

37%

1%

1 LIBRARY CESS

2 SALARY GRANT

3 PENSION GRANT

4 CONTINGENTGRANT5 SALE OF OLDNEWS PAPERS6 MEMBERSHIPDEPOSITS7 SECURITYDEPOSITS8 OTHER DEPOSITS

9 OTHER RECIEPTS

10 ADVANCESRECOVERABLE

2

3.4 The bulk of receipts came from Other receipts (37%) followed by Library cess (32%)

PIE CHART OF PAYMENTS OF ZGS FOR 2005-06

3%

16%

8%

1%

0%

0%

0%

35%1%

1%

2%

15%

18%

1 COST OF BOOKS&PDLS2 SALARIES

3 PENSIONS

4 EXPENDITURE FROMCONTINGENT5 T.A&L.T.C

6 MEMBERSHIPDEPOSITS7 SECURITY DEPOSITSREFUNDED8 OTHER DEPOSITSREFUNDED9 OTHERADMN.EXPENDITURE10 ADVANCESRECOVERABLE11 COST OFBUILDINGS12 INVESTMENTS

13 OTHERS

3.5 The bulk payments is for Other deposits refunded (25%) followed by Others (13%). The Development expenditure is only 2% on cost of books purchases.

3.6 The expenditure against grants is exceeding the grant amount many times as detailed below.

Sl. No.

Name of the Grant

Amount of Grant received in lakhs

Expenditure against the grant

in lakhs

Excess utilisation Percentage

1 Salary 1908 2026 106 2 Pension 955 1000 105 3 Contingent 33 97 294

3.7 This shows the Zilla Grandhalaya Samsthas in the State are eating away Revenue and Capital funds on Establishment and Administration in preference to Development Expenditure. The State Administration of Libraries may have to find out ways and means to self suffiency in generation of internal resources and reduce external commitments.

3

STATUS OF AUDIT

4.1 The audit of all the Zilla Grandhalaya Samsthas / City Grandhalaya Samsthas upto the year 2005-06 was conducted in the year.

4.2 The Department has conducted the audit of the receipts amounting to Rs. 9989.88 lakhs and expenditure of Rs. 12340.49 lakhs as detailed in the Statements No. 2 (1) to 2 (3) with Zilla Grandhalaya Samstha wise break up.

AUDIT OBJECTIONS

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

5.2 Bulk of objections are raised on Excess Utilisation of Grants as explained in Para 3.6 and 3.7 and this constitutes 26%. This is followed by Violation of Rules objection.

5.3 A total number of 399 audit objections involving an amount of Rs. 913.25 lakhs were raised in the audit of the Zilla Grandhalaya Samsthas during the year under report.

5.4 A Consolidated Statement showing the number of objections raised, amount involved with Zilla Grandhalaya Samstha wise break-up is annexed vide Statement No. 5.

5.5 CATEGORISATION OF AUDIT OBJECTIONS The various audit objections are classified into 18 categories as detailed below. 1. Variation in Account Figures

2. Excess Utilisation of Grants / Funds

3. Diversion of Grants/Funds

4. Non-utilization of Grants before lapsable date

5. Mis-utilisation of funds

6. Nin-utilisation of Earmarked funds

7. Non-collection of dues

8. Advances Pending Adjustment

9. Violation of Rules

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

11. Non-production of records

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12. Mis-appropriations

13. Excess Payments

14. Wasteful Expenditure

15. Instances of cases of unaccounted cash / stores

16. Pendency of Utilization Certificates

17. Surcharge certificates-Recovery pending

18. Others

5.6 Consolidated Statements showing the various Audit Objections raised in the Audit Reports with amounts involved category-wise are annexed to the Report [Statements from 5 to 5 (18)]

5.7 Several Audit Objections are pending settlement at the close of audit for the year. Statement showing Outstanding Audit Objections is Annexed vide Statement No. 6.

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

5.1.EXCESS UTILISATION OF GRANTS

5.1.1. During the course of audit, several instances have come to the notice of audit that certain Zilla Grandhalaya Samsthas incurred expenditure in excess of the Grant-in-Aid received. The fact of incurring 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.

5.1.2. All such cases of excess expenditure over and above the Grant-in-aid received are detailed in Statement No. 5(2) to the Report from which it could be seen that a total amount of Rs.239.44 lakhs was spent in excess of the grants received which was pointed out in the relevant audit reports in 33 paras.

5.1.3. It was observed during the audit of accounts of Zilla Grandhalaya Samsthas in the state for the year 2005-06 that excess expenditure incurred in excess of the grants received in many of the Zilla Grandhalaya Samsthas. Such expenditure needs to be got reimbursed from the grant sanctioning authority. A few of such irregularities pointed out in the relevant Audit Reports of Zilla Grandhalaya Samsthas of some districts are detailed below.

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Sl. No.

Name of the District

Name of the grant

Grant received

Rs.

Expenditure incurred

Rs.

Excess incurred

Rs.

Para No.

of the Audit

Report

1 Vizianagaram Pension 1431000 2022653 591653 16

2 West Godavari Pension 1391482 4033876 2642394 7

3 Khammam Salary 6713775 6836643 122868 5

4 Karimnagar Pension 600000 2074976 1474976 3

5 Nizamabad Salary 7449240 7467269 18029 3

Total: 1,75,85,497 2,24,35,417 48,49,920

The above picture clearly indicates how the Zilla Grandhalaya Samsthas in the state are visiting the grants in excess of the grant so received hampering the amounts to be spent for development expenditure. The Director of Public Libraries may have to find out ways and means to make self sufficiency in generation of internal resources and reduce external commitments.

5.2.DIVERSION OF GRANTS/FUNDS

5.2.1. Diverting of specific grants to incur for purposes other than the prescribed ones requires specific sanction of the government. In no case specific sanction of Govt. obtained but still there are several cases of 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, audit objections raised in the Audit Reports under the caption of Diversion of Grants. A statement of such cases of diversion of specific grants has been detailed in the Statement No. 5(3). An amount of Rs. 102.84 lakhs has been diverted in 5 cases.

5.2.2. ZILLA GRANDHALAYA SAMSTHA–MEDAK– MEDAK DISTRICT

DIVERSION OF Z.G.S FUNDS TO PENSIONARY BENEFITS:-

An amount of Rs.10,78,514.00 was drawn and paid to the Pensioners towards monthly pension and other pensionary benefits. As per G.O.Ms.N.920 Edu.(1) Department Dt;18.9.1978 expenditure incurred towards payment of pension, Gratuity etc., have to be reimbursed to ZGS General Funds.

(Para No.6 of the Audit Report on the accounts of ZGS, Medak)

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5.2.3. ZILLA GRANDHALAYA SAMSTHA–NIZAMABAD– NIZAMABAD

DISTRICT

ARREARS OF PENSION GRANT - NOT RE-IMBURSED TO ZILLA GRANDHALAYA SAMSTHA FUNDS – Rs.90,21,324.00

An amount of Rs. 75,01,022/- upto the year 2004-05 and Rs. 1,21,21,214 during the year 2005-06 were paid towards payment of pensionary benefits to the retired employees of Zilla Grandhalaya Samsthas. Out of the above, an amount of Rs. 30,99,890 was released from Government and the balance amount of Rs. 90,21,324 was yet to be reimbursed.

Though the instructions were clear in G.O.Ms.No. 920 Edn (1) Department, dt. 18-9-1978 for reimbursement , no action was taken for compliance and the expenditure incurred remained as diverted.

(Para No.5 (i) of the Audit Report on the accounts of ZGS ,Nizambad)

5.3.NON-COLLECTION OF DUES

5.3.1. The main source of Income to the Zilla Grandhalaya Samsthas is Library

Cess. As per Section 20 of the A.P. Public Libraries Act 1961 the Municipalities and Gram Panchayats shall levy the Library Cess as a component of Property / House Tax and remit the Library Cess so collected to the Zilla Grandhalaya Samstha concerned. The rate of Library Cess at present is 8 Paisa per every rupee of Property / House Tax.

The Zilla Grandhalaya Samstha should ascertain the demand of Library Cess every year from the Municipalities and Gram Panchayats in the district and get the Library Cess remitted by them once the Property / House Tax is collected by them.

But it was observed in audit that in many Zilla Grandhalaya Samsthas, no serious efforts were made in this regard. The Demand, Collection and Balance Statements based on the Records of the Municipalities / Gram Panchayats were not prepared regularly / monthly which should provide persuasive action with these bodies to get the Library Cess remitted to the funds of Zilla Grandhalaya Samstha is found wanting in many Zilla Grandhalaya Samsthas.

However based on the Demand Collection and Balance Statements prepared by the Zilla Grandhalaya Samsthas huge amounts of Library Cess collected by the Municipalities and Gram Panchayats were found unremitted to the Zilla Grandhalaya Samsthas as shown Statement No. 5(7).

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A Consolidated Statement [Statement No. 5(7)] of Non-Collection of dues in 9 cases for Rs.0.11 lakhs is appended to the Report.

5.4.VIOLATION OF RULES.

5.4.1. It was noticed in audit that in some cases the Rules / Government instructions for incurring the expenditure from the funds of the Zilla Grandhalaya Samsthas were violated either due to negligence or ignorance. Certain times, the funds of the Zilla Grandhalaya Samsthas 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. 79 audit objections involving an amount of Rs.189.14 lakhs were raised in the relevant Audit Reports as shown in Statement No. 5(9) annexed to the Report.

(a) PROCEDURAL LAPSES

5.4.2. ZILLA GRANDHALAYA SAMSTHA–NIZAMABAD–NIZAMABAD DISTRICT TRANSFER OF BRANCH LIBRARIAN SRI.Y.SURYA PRAKASH FROM ARMOOR TO NIZAMABAD IN BAN PERIOD – IRREGULAR - NEEDS RATIFICATION

During the course of audit it was observed that Sri Y.Surya Prakash, Gr – III, Librarian, Branch Library Armoor was transferred to District Central Library, Nizamabad on transfer of Sri B.Jaya Ramulu, Gr-I Librarian, vide Progs.No.207-B/2005, Dated: 30.11.2005 though there was a ban on transfer of employees which was irregular and needs ratification. (Para No. 6(i) of the Audit Report on the accounts of Zilla Grandhalaya Samstha, Nizamabad)

ZILLA GRANDHALAYA SAMSTHA–WARANGAL–WARANGAL DISTRICT

5.4.3. DHALAYA SAMSTHA– WARANGAL–WARANGAL DISTRICT.

PURCHASE OF ARTICLES – DISTRIBUTION TO BRANCH LIBRARIES –PARTICULARS NOT PRODUCED - Rs.12,59,347.00

An amount of Rs.12,59,347.00 was drawn and spent towards purchase of the items as detailed below during the year 2005-06 and distributed to branch libraries without obtaining any acknowledgements from them. The distribution of the

8

articles purchased without proper acknowledgements from the branch libraries was irregular.

Sl. No. Cheque No. & Date

Amount Drawn Rs. Purpose

1 248143-25/8/05 488600 Purchase of Computers

2 419459-31/3/06 136922

3 419482-31/3/06 408825

4 349237-20/3/06 135000

Purchase of Furniture

TOTAL 1259347

(Para No. 6(i) of the Audit Report on the accounts of Zilla Grandhalaya Samstha,Warangal)

5.4.4. ZILLA GRANDHALAYA SAMSTHA– ONGOLE–PRAKASAM DISTRICT.

PENSION –CUM–GRATUITY FUND NOT CONSTITUTED

As per instructions issued in G.O. Ms. No. 1161, Edn(E) dept., Dated: 6.12.78, a Pension-cum-Gratuity fund shall be constituted for making payments towards pensionary benefits in every Zilla Grandhalaya Samastha. But so far this has not been done despite the defect having been pointed out in previous audit reports.

As verified from the records, the following amounts are due from the Government towards pension.

Year Expenditure incurred Rs.

Grant received Rs.

Balance due from Government

Rs. 2001-02 1323538 --- 1323538

2002-03 2161104 --- 2161104

2003-04 1601055 --- 1601055

2004-05 2327790 --- 2327790

2005-06 3268758 641000 (Received in 05-06)

2627759

2006-07 3582052 3582052

TOTAL 1,42,64,297 6,41,000 1,36,23,297

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The Executive Authority would need to take appropriate action to constitute pension-cum-gratuity fund and get reimbursement of all the amounts due from the Government.

(Para No.12 of the Audit Report on the accounts of Zilla Grandhalaya Samstha,Ongole)

5.4.5. CITY GRANDHALAYA SAMSTHA– HYDERABAD PAYMENT OF PROPERTY TAX OF LIBRARY BUILDING TO M.C.H IRREGULAR - Rs.3,08,000/-

Under Section 202 of the MCH Act 1955, the buildings and lands vested with the State Government used solely for public purposes or for charitable or educational purposes are exempted from payment of property tax.

But an amount of Rs.308000/- was paid to MCH, Hyderabad towards property tax of library buildings in voucher No.2212 Dt.1/06 through Cq.No.650739 Dt.28.1.06 without availing exemption under the provision to avoid unnecessary financial burden on the the City Grandhalaya Samastha. Necessary action would need to be taken to get the amount reimbursed from the MCH.

(Para No.10 of the Audit Report on the accounts of City Grandhalaya Samstha, Hyderabad)

(b) APPOINTMENTS MADE CONTRARY TO RULES

5.4.6. ZILLA GRANDHALAYA SAMSTHA–KADAPA–KADAPA DISTRICT. ESTABLISHMENT - APPOINTMENT OF RECORD ASSISTANT BY DIRECT RECRUITMENT – IRREGULAR

As per the special rules issued for the Andhra Pradesh General Subordinate services in G.O.Ms.No.965 General Administration (SER-B) department, Dated: 21.10.2005 the method of appointment for the post of Record Assistant shall be by appointment by transfer from last grade service in the concerned unit of appointment.

Contrary to the above orders Sri S.Pratapudu S/o Chinna Obulesu was appointed as Record Assistant by the Secretary, Zilla Grandhalaya Samastha, Kadapa in Procgs Rc. No. 257-A/2005, Dated: 22.12.2005 on allotment by the Joint Collector vide Procgs No.C2/376/2004, Dated: 12.12.2005 which was irregular. Appropriate action would need to be taken in this regard.

(Para No.22 of the Audit Report on the accounts of Zilla Grandhalaya Samstha, Kadapa)

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

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

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

Work Bills 1. Income Tax 2. Sales Tax/VAT 3. Seigniorage Fees Pay Bills 1. Income Tax 2. Profession Tax 3. A.P.G.L.I. Premium / Loan recoveries 4. G.P.F. (Government Employees) 5. G.I.S Premium.

These defects noticed were pointed out in the Audit Reports numbering to 3 Audit Paras involving an amount of Rs.0.07 lakhs as shown in Statement No. 5(10)appended to the Report.

Some of them are as under.

CO-OPERATIVE LOANS RECOVERED BUT NOT REMITTED.

Sl. No.

Name of the ZGS and District

Amount Deducted

Rs.

Amount Remitted

Rs. Balance

Rs.

Para No. of Audit

Report 1 Nizamabad , Nizamabad

1800 0 1800 9

Total: 1800 0 1800 9

5.6.NON PRODUCTION OF RECORDS

5.6.1. It was noticed during audit that amounts were drawn and spent towards various purposes but the connected paid vouchers were not produced to audit. Similarly amounts were drawn and spent for execution of works, but the connected Measurement Books Estimates etc., were not produced to audit. A few of such cases are as below.

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5.6.2. A Consolidated Statement [Statement No.5(11)of Non-Production of Records in 97 cases for Rs.181.22 lakhs is appended to the Report. A few of them are here under.

5.6.3. NON PRODUCTION OF REGISTERS , FILES AND EVIDENTIAL

DOCUMENTS OF TRANSACTIONS

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

Sl.No. Name of the ZGS & District Gist of Para Amount

Rs. Para No. of

Audit Report

1 Nellore, Nellore Advanced recovarble register not produced 29000 7

2 Ongole ,Prakasam Library cess -DCB not produced 14454547 21

3 Nellore ,Nellore Library cess -DCB not produced 4337012 11

4 Eluru,West Godavari Brach Library record not produced 115366 11

5 Nellore ,Nellore Salary deductions -

Acknowledgment not produced

1267287 8

6 Nellore ,Nellore Pension -retired

employees Acquittance not produced

2026668 10

5.7.UTILISATION CERTIFICATE NOT OBTAINED AND PRODUCED

5.7.1. It has been observed during Local Audits that certain amounts were diverted to some other executive agencies for execution of works and in some cases as matching grant for the works as a share of the institution . In such cases the executive authorities have to obtain the connected registers or to obtain the Utilization Certificate from the competent authorities in token of utilization of the funds so diverted from their institution But no action has been taken by them and no evidence of the utilization of funds have been produced to audit. Some of the instances have been shown in the statements given below

12

Sl.No. Name of the ZGS & District Gist of Para Amount

Rs. Para No. of

Audit Report

1 Sangareddy,Medak

Amount transferred to MPDO, khammam -

Utilisation Certificates not obtained and Produced

1475000 7

2 Khammam,Khammam

Amount transferred for execution

of works - Utilisation Certificates not obtained

955000 10

3 Nizamabad,Nizamabad

Repairs to branch libraries -Amount

transferred to PR Dept - Utilisation Certificate not

obtained

362000 7

4 Nalgonda,Nalgonda

Repairs to branch libraries -Amount

transferred to PR Dept - Utilisation Certificate not

obtained

300000 11

5.8.EXCESS PAYMENTS 5.8.1. It was observed in audit that in several cases excess payments were made due to

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

Consolidated statement of Excess payments [Statement No.5(13)] is appended to the Report. The excess payments pointed out in 42 Audit paras were involving an amount of Rs.4.61 lakhs.

A few cases of Excess Payments are mentioned below

5.8.2. ZILLA GRANDHALAYA SAMSTHA–VISAKHAPATNAM–

VISAKHAPATNAM DISTRICT

PENSION – PAYMENT OF FAMILY PENSION TO SMT.G.NARAYANAMMA W/O LATE SRI.G.YERAKAIAH NAIDU EX.CADRE III LIBRARIAN BRANCH LIBRARY CHINTHAPALLI -FAMILY PENSION NOT REDUCED AFTER STIPULATED PERIOD - EXCESS PAID – NEEDS RECOVERY –Rs.36832/-

As seen from the pension payment register it was noticed that Smt.G.Narayanamma w/o late G.Yerakaiah Naidu Gr-III Librarian is being

13

paid family pension of Rs.3414/-pm. Though Sri.G.Yerakaiah Naidu who was retired on superannuation dt.30.6.1997 and subsequently expired on 29.10.2000. Payment of enhanced family pension till date without reducing it to the Reduced Family Pension is highly irregular and resulted in making excess payments. As per rule 50 of the Revised Pension Rules 1980,the enhanced family pension has to be reduced after a period of seven years from superannuation or date of death whichever is earlier.

In the instant case the enhanced family pension has to be paid up to 30.6.2004 only and there after from 1.7.04 the Reduced Family Pension as shown below.

Date of superannuation : 30.06.1997

Date of death 29 .10.2000

Date of Birth 11 .7.1939

Date of Birth Date of Death

1.7.1939 29.10 .2000

65 7

30.6.04 29.10 .2007

(Para No.10 of Audit Report on the accounts of Z.G.S.. Visakhapatnam )

5.8.3. ZILLA GRANDHALAYA SAMSTHA–VIZIANAGARAM–

VIZIANAGARAM DISTRICT PENAL INTEREST PAID TO DISTRICT TREASURY ON OVERDRAWL AMOUNT - LOSS TO Z.G.S.FUNDS - NEEDS - REIMBURSEMENT. Rs.9,322/-

During the course of audit, it is noticed that Rs.9,322/- was paid and adjusted to District Treasury, Vizianagaram as penal interest on the over drawl amount of Rs. 1,01,678/- calculated at the rate of 12% per annum to the following head of account 0049-04-800-22.vide Voucher No.307 dated: 15.07.2005 and Cheque No.421052 dt: 15.07.2005 . It is felt that the amount paid from Zilla Grandhaiaya Samastha to District Treasury. Vizianagaram is loss to the Z.G.S.Funds. Action would need to be taken to reimburse the said amount to Z.G.S.Funds under intimation to Audit. (Para No. 10 of Audit Report on the accounts of ZGS , Vizianagaram)

14

5.8.4. ZILLA GRANDHALAYA SAMSTHA–KARIMNAGAR–KARIMNAGAR DISTRICT

EXCEEDING 120 PAYS LEAVE PERIOD - HOUSE RENT ALLOWANCE PAID TO SRI.B.S.P.JAGAN MOHAN REDDY, SECRETARY ZGS KARIMNAGAR - IRREGULAR NEEDS RECOVERY Rs.4340/-

An amount of Rs. 48,897/- in vr.No.287/4.4.2005 was drawn and paid to Sri.B.S.PJagan Mohan Reddy, Secretary ZGS, Karimnagar towards commuted leave for period of 123 days from 3.12.2001 to 1.1.2005 assanctioned vide Rc.No.329/A3/ 2004, dt.7.3.2005 of Director of Public Libraries, A.P., Hyderabad. As verified from the above paid voucher it was found in audit, that he has applied Half pay leave commuted to full pay for 246 days and claimed house rent allowance for the entire period which is irregular as per FR 49,which states that for leave above 120 days payment of house rent allowance is inadmissible. But in the instant case the individual was paid the house rent allowance beyond 120 days which was irregular and the excess payment so made for Rs. 4,340/- is recoverable. (Para No. 5(II)of Audit Report on the accounts of ZGS , Karimnagar)

5.9. WASTEFUL EXPENDITURE

5.9.1. The cannons of financial propriety envisaged in Andhra Pradesh Financial Code are sacrosanct for all Government Authorities entrusted with authorizing or incurring of expenditure from public funds. They are expected under Article 3 to exercise the same diligence and care in expending public money under their control, as persons of ordinary prudence would exercise in respect of their own money. Government have issued instructions through various orders and also incorporated in the statutes of local bodies the various items on which public money can be expended and the principles to be adhered to while expending on such items. Yet, it was noticed in audit that the funds of local bodies were several times incurred without adhering to the laid down principles leading to wasteful expenditure of public money. All the cases of such wasteful expenditure observed in the audit for the year 2005-06 were expenditure that were avoidable, extraordinary and lacked proper planning.

5.9.2. Consolidated statement of Wasteful Expenditure incurred is annexed to

the Report Statement No.5(14) from which it could be seen that an amount of Rs.7.53 lakhs was pointed out in 10 cases as Wasteful.

15

5.9.3. ZILLA GRANDHALAYA SAMSTHA–MEDAK–MEDAK DISTRICT

EXPENDITURE INCURRED ON INAUGURAL FUNCTIONS IN EXCESS OF THE CEILING – WASTEFUL EXPENDITURE – Rs.10,470/-

An amount of Rs.10,470/- was incurred towards inaugural functions of newly constructed branch library buildings in excess of the ceiling provision for an amount of Rs.250/- for each in inaugural function as shown below.

Sl. No. Particulars of expenditure

Amount Spent

Rs.

ProvisionRs.

Excess Amount spent

Rs. 1 Inaugural function of

Branch library, Patancheru. 8550 250 8300

2 Inaugural function of Branch library, Rudraram 2420 250 2170

Total: 10970 500 10470

Spending huge amounts on such functions is wasteful and the wasteful expenditure of Rs.10,470/- incurred in excess of ceiling provision towards inaugural functions is recoverable.

(Para No.10 of the audit report on the accounts of Z.G.S. Medak)

5.10.INSTANCES OF CASES OF UNACCOUNTED FOR CASH / STORES

5.10.1. Consolidated statement of Instances of cases of unaccounted for cash/stores incurred is annexed to the Report Statement No.5(15) from which it could be seen that a total number of objections 3 and an amount of Rs. 0.54 was pointed out.

A few of them are here under. 5.10.2. ZILLA GRANDHALAYA SAMSTHA–KHAMMAM–KHAMMAM

DISTRICT

BOOKS LOST FROM THE LIBRARIES – COST NOT RECOVERED FROM THE RESPONSIBLE PERSONS – Rs.54,014/-

As per the Proceeding No.59/F1/2002, Dt:29-10-2003 of the Director A.P. Public Libraries, Hyderabad, books were said to be misplaced and orders were issued for the recovery towards cost of books from the following individuals against the books lost during their tenure, for an amount of Rs. 54,014/-.

16

Sl.No. Name of the individual & Name of the Library

Amount due to be recovered Rs.

1 Sri.V.Anatharamaiah Bhadrachalam 791 2 Sri.A.R.Prasad, Madipally 893 3 Sri.V.Gopaiah, Madupally 50 4 Sri.M.Pitchaiah, Paloncha 17,427 5 Sri.A.R. Prasad,Pandithapuram 21,844 6 Subramanyam , Vemsoor 13,009

Total: 54,014

The recovery towards the unaccounted or lost books was not effected and compliance shown.

((Para No.15 of the audit report on the accounts of Z.G.S. ,Khammam))

5.11. PENDENCY OF UTILISATION CERTIFICATES

5.11.1. According to Article 211 A (2) of the A.P Financial code Volume-1 read with

Government Memo. No. 46825/1252/A&L/75, dated: 06-01-1996, it is the responsibility of the grant receiving authority to send the utilization certificates in the proforma prescribed duly certified by the Dist. Audit Officer of State Audit Department. But as verified, huge no. of Utilization certificates were not furnished to audit for certification and transmission to the grant releasing authorities concerned.

In G.O. Ms. No. 507 Finance (TFR) Department, dated: 10-04-2002 the Government among others have prescribed the following pre condition under para 12 of G.O. for further drawl of funds from April, 2002 onwards by the local bodies / public sector enterprises, Autonomous Bodies and other Grant-in-aid institutions

“Utilization certificates certified by the Statutory Auditor, that the funds previously released have been fully and properly used for the purpose for which they have been sanctioned.”

But the afore said orders of Govt are not being followed by the Executive authorities which resulted in heavy Pendency of utilization certificates to be furnished to the grant releasing authorities. Such cases are reported in the Audit Reports of Zilla Grandhalaya Samsthas shown in the statement appended herewith. Necessary action is to be taken for disposal of utilization certificates expeditiously.

17

5.11.2. ZILLA GRANDHALAYA SAMSTHA–NELLORE–NELLORE DISTRICT

Grants were released for various purposes to the ZGS, Nellore and the same were also adjusted to the ZGS funds but the utilization certificates for the expenditure incurred have not been furnished to District Audit Officer, State Audit as detailed here under.

5.12. OTHERS

5.12.1.Other objections which were not fallen in the above categories are incorporated here. Such of objections numbering --------- were raised for an amount Rs.99.28 lakhs and detailed in Statement No. 5(18).

5.12.2. ZILLA GRANDHALAYA SAMSTHA–KURNOOL–KURNOOL

DISTRICT

DEMAND REGISTER OF LIBRARY CESS NOT MAINTAINED AND DEMAND –COLLECTION- BALANCE STATEMENT NOT PREPARED AND PRODUCED IRREGULAR.

As verified from the records of the institution it was noticed that the demand register of library cess due to be collected from various local authorities was not maintained and the remittances made by the local authorities though taken to the cash book were not taken to the demand collection balance particulars and maintained properly. As could be seen there were 898 No. of Gram panchayats, and 5 No. of Municipalities/Corporation which were collecting library cess along with their taxes. The demand of library cess has to be obtained from each institution by addressing the respective executive authorities and the demand register shall be maintained accordingly duly arriving at the total demand of library cess to be remitted to ZGS funds. The procedure is not being followed and hence the demand of the library cess is not known.

Further the action taken for 100% collection of library cess if any was also not forthcoming in the records of the institution.

Therefore action would need to be taken to obtain the information from each executive authority of the local bodies collecting library cess and the demand register need to be maintained and demand collection balance statement prepared duly certified by the secretary ZGS, Kurnool and produced to audit early. (Para No.8(a) of the audit report on the accounts of Z.G.S. ,Kurnool)

18

5.12.3. ZILLA GRANDHALAYA SAMSTHA–RANGA REDDY–RANGA REDDY DISTRICT

CONDUCT OF INSERVICE TRAINING & REFERESHER TRAINING PROGRAMME TO THE BRANCH LIBRARIANS – VOILATION OF CONDITIONS OF R.R.R.L.F. KOLKATA – IRREGULAR – NEEDS RECOVERY – Rs.29,750/-

During the course of audit, it was noticed that vide Vr.No.2881/22.3.2006 an amount of Rs.25,000-00 was drawn and expenditure incurred towards conduct of In service training and refresher course to the branch Librarians from the funds released by the R.R.R.L.F. Kolkata for the training programme which was conducted for the period from 3.3.2006 to 5.3.2006 (3) days. On thorough verification of the concerned file it was noticed that Rs.25,000-00 was sanctioned from R.R.R.L.F. Kolkata vide Lr.F.No.11-1/IMP/SEM/2001-02, dt.24.3.2003 for the conduct of the In-service training refresher course for (3) days from 8.9.2003 to 10.9.2003 and 11.9.2003 to 13.9.2003 subject to certain conditions.

Though the amount was released in 2003, the institution has not reacted timely for imparting training till 2006 which in other words delayed not only the utilization of amount but also the upgradation of skills or capacity enhancement measures of the employees which should have been avoided. (Para No.10 of the audit report on the accounts of Z.G.S. ,Rangareddy)

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

A.P.,HYDERABAD.

19

ACCOUNTING STATEMENTS OF ZILLA GRANDHALAYA SAMSTHAS

STATEMENT No. 1

CONSOLIDATED STATEMENT SHOWING THE STATUS OF AUDIT OF ZILLA GRANDHALAYA SAMSTHAS

DEMAND AS ON 01-04-2006

AUDIT COMPLETED AS ON 31-3-2007

BALANCE AS ON 31-03-2007

ARREARS CURRENT ARREARS CURRENT ARREARS CURRENT

0 23 0 23 0 0

20

STATEMENT No. 1 (1)

STATEMENT SHOWING DISTRICT WISE STATUS OF AUDIT OF ZILLA GRANDHALAYA SAMSTHAS FOR THE YEAR 2005-06

SL.NO NAME OF THE DISTRICT

AUDIT COMPLETED AS ON

31-3-2007



ARREARS CURRENT ARREARS CURRENT ARREARS CURRENT

1 ADILABAD 0 1 0 1 0 0

2 ANANTHAPUR 0 1 0 1 0 0

3 CHITTOOR 0 1 0 1 0 0

4 EAST GODAVARI 0 1 0 1 0 0

5 GUNTUR 0 1 0 1 0 0

6 KADAPA 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 2 0 2 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

TOTAL: 0 23 0 23 0 0

21

STATEMENT No. 2

STATEMENT OF CONSOLIDATED RECEIPTS AND EXPENDITURE OF ZILLA GRANDHALAYA SAMSTHAS FOR

THE YEAR 2005-06

Rs. In lakhs

RECEIPTS PAYMENT

9989.88 12340.49

22

STATEMENT No. 2 (1)STATEMENT OF CONSOLIDATED RECEIPTS AND

EXPENDITURE OF ZILLA GRANDHALAYA SAMSTHAS FOR THE YEAR 2005-06

Rs. In lakhs

SL No. NAME OF THE DISTRICT RECEIPTS PAYMENTS

1 Adilabad 165.76 159.77

2 Ananthapur 278.78 207.87

3 Chittoor 324.83 194.45

4 East Godavari 467.30 328.05

5 Guntur 539.36 349.57

6 Kadapa 133.76 110.70

7 Karimnagar 217.21 174.56

8 Khammam 161.53 144.65

9 Krishna 505.19 375.22

10 Kurnool 314.55 148.45

11 Mahaboobnagar 150.90 151.78

12 Medak 98.71 145.18

13 Nalgonda 140.16 130.87

14 Nellore 187.57 174.01

15 Nizamabad 243.78 229.38

16 Prakasam 311.05 174.81

17 Ranga Reddy 4366.96 8324.31

18 Srikakulam 148.74 129.81

19 Visakhapatnam 331.83 196.59

20 Vizianagaram 135.92 95.59

21 Warangal 212.49 192.97

22 West Godavari 553.50 201.90

TOTAL: 9989.88 12340.49

23

STATEMENT No. 2 (2)STATEMENT OF CONSOLIDATED RECEIPTS AND EXPENDITURE OF ZILLA GRANDHALAYA SAMSTHAS FOR THE

YEAR 2005-06(RECEIPT HEADS)

Rs. In lakhsSl. No.

NAME OF THE DISTRICT

LIBRARY CESS

SALARY GRANT

PENSION GRANT

CONTINGENT GRANT

SALE OF OLD NEWS PAPERS

MEMBERSHIP DEPOSITS

SECURITY DEPOSITS

OTHER DEPOSITS

OTHER RECEIPTS

ADVANCES RECOVERABLE TOTAL

1 Adilabad 36.45 71.92 26.53 0.00 0.07 0.36 0.00 0.00 28.93 1.51 165.762 Ananthapur 128.14 82.99 56.25 0.10 0.35 0.49 0.00 3.00 7.46 0.00 278.783 Chittoor 161.40 79.78 53.34 0.00 0.00 0.00 0.00 0.00 30.31 0.00 324.834 East Godavari 206.58 143.93 110.64 0.00 1.01 1.53 0.00 0.00 2.05 1.56 467.305 Guntur 278.62 133.88 114.02 4.91 0.18 1.66 0.45 0.20 2.84 2.60 539.366 Kadapa 59.31 50.64 3.00 0.00 0.77 0.35 0.00 0.00 16.61 3.08 133.767 Karimnagar 111.98 73.16 6.00 0.00 0.25 0.59 0.00 0.00 21.53 3.70 217.218 Khammam 84.48 67.14 7.62 0.00 0.09 0.72 0.00 0.00 0.23 1.25 161.539 Krishna 135.67 118.86 230.35 6.00 0.00 1.21 0.00 1.15 11.95 0.00 505.19

10 Kurnool 175.60 68.56 57.48 0.00 0.25 0.00 0.00 0.00 12.66 0.00 314.5511 Mahaboobnagar 43.02 61.09 27.43 0.22 0.49 0.47 0.02 7.59 0.73 9.84 150.9012 Medak 21.95 62.82 4.78 0.00 0.13 0.87 0.02 0.00 0.00 8.14 98.7113 Nalgonda 50.82 73.07 8.00 3.20 0.70 0.00 0.00 1.00 3.37 0.00 140.1614 Nellore 43.37 82.51 32.43 0.00 0.00 0.63 0.16 0.00 5.02 23.45 187.5715 Nizamabad 103.90 74.49 31.00 10.52 0.60 1.16 0.17 0.31 2.84 18.79 243.7816 Prakasam 158.50 81.72 34.82 0.00 0.00 0.87 0.00 0.00 35.14 0.00 311.0517 Ranga Reddy 649.56 223.80 9.11 0.00 5.98 2.87 0.00 40.72 3426.20 8.72 4366.9618 Srikakulam 49.46 51.89 25.01 0.00 0.38 0.48 0.02 4.12 11.38 6.00 148.7419 Visakhapatnam 161.65 87.61 42.41 8.10 0.90 0.82 0.04 0.02 1.11 29.17 331.8320 Vizianagaram 44.01 58.89 14.31 0.00 0.00 0.23 0.00 0.00 17.89 0.59 135.9221 Warangal 120.06 69.18 4.81 0.00 0.76 0.00 0.00 2.10 13.07 2.51 212.4922 West Godavari 394.03 90.32 55.66 0.00 1.55 0.59 0.92 0.72 9.47 0.24 553.50

TOTAL: 3218.56 1908.25 955.00 33.05 14.46 15.90 1.80 60.93 3660.79 121.14 9989.88

24

STATEMENT No. 2 (3)STATEMENT OF CONSOLIDATED RECEIPTS AND EXPENDITURE OF ZILLA GRANDHALAYA SAMSTHAS FOR THE

YEAR 2005-06(PAYMENT HEADS)

Rs. In lakhs

Sl. No.

NAME OF THE DISTRICT

COST OF BOOKS &

PDLSSALARIES PENSIONS

EXPENDITURE FROM CONTINGE

NT

TA & LTC

MEMBER-SHIP

DEPOSITS

SECURITY DEPOSITS

REFUNDED

OTHER DEPOSITS

REFUNDED

OTHER ADMN.

EXPENDITURE

ADVANCES RECOVERA

BLE

COST OF BUILDINGS

INVEST- MENTS OTHERS TOTAL

1 Adilabad 4.97 72.04 31.49 0.00 2.20 0.02 0.00 0.00 0.00 2.93 3.00 0.00 43.13 159.772 Ananthapur 41.84 81.94 45.94 0.38 1.18 0.11 0.00 0.00 24.12 2.95 9.41 0.00 0.00 207.873 Chittoor 6.77 89.23 30.82 0.00 0.60 0.06 0.00 0.00 1.20 0.57 43.93 0.00 21.27 194.454 East Godavari 27.34 141.43 114.25 9.95 2.59 0.17 0.00 0.15 19.99 1.24 10.50 0.00 0.44 328.055 Guntur 20.69 151.68 80.09 26.23 3.10 0.11 0.15 0.00 0.00 0.03 12.53 50.00 4.96 349.576 Kadapa 4.62 61.40 29.87 1.57 0.59 0.06 0.00 0.00 0.00 1.14 0.00 0.00 11.45 110.707 Karimnagar 4.56 71.85 20.75 0.72 0.47 0.02 0.00 0.00 1.50 1.10 8.36 0.00 65.23 174.568 Khammam 22.59 68.43 15.96 0.00 0.67 0.08 0.00 0.00 10.13 2.36 24.43 0.00 0.00 144.659 Krishna 17.23 150.29 161.47 7.22 3.04 0.11 0.00 0.00 8.88 0.00 10.66 0.00 16.32 375.22

10 Kurnool 9.66 60.70 44.84 0.00 0.80 0.00 0.00 0.00 0.00 0.50 0.00 0.00 31.95 148.4511 Mahaboobnagar 30.50 67.38 19.23 13.35 0.84 0.01 0.00 8.30 10.89 0.39 0.89 0.00 0.00 151.7812 Medak 28.38 62.72 10.79 0.00 0.91 0.02 0.00 0.00 0.00 1.22 30.25 0.00 10.89 145.1813 Nalgonda 15.52 82.25 7.81 11.56 0.72 0.00 0.00 0.15 5.61 0.00 2.00 0.00 5.25 130.8714 Nellore 7.56 86.56 51.17 0.00 0.63 0.05 0.00 0.00 5.76 21.64 0.00 0.00 0.64 174.0115 Nizamabad 28.48 74.67 46.20 3.18 0.95 0.02 0.10 0.17 10.57 18.17 44.76 0.00 2.11 229.3816 Prakasam 5.64 92.04 32.69 4.56 1.12 0.08 0.00 0.00 0.87 0.68 7.86 0.00 29.27 174.8117 Ranga Reddy 49.62 257.12 93.08 1.14 1.71 0.15 0.00 4153.00 8.27 12.64 19.99 1850 1877.59 8324.3118 Srikakulam 16.19 45.90 39.67 1.98 2.22 0.01 0.00 8.92 4.22 1.35 8.00 0.00 1.35 129.8119 Visakhapatnam 7.99 92.44 49.80 0.53 1.18 0.05 0.03 0.00 1.28 1.39 2.00 0.00 39.90 196.5920 Vizianagaram 4.95 47.38 20.23 0.00 0.54 0.00 0.00 0.10 4.85 0.95 0.00 0.00 16.59 95.5921 Warangal 41.48 67.33 14.03 14.82 0.83 0.03 0.00 0.00 4.82 2.66 30.33 0.00 16.64 192.9722 West Godavari 12.49 102.01 40.34 0.00 1.63 0.07 0.00 0.73 15.56 2.87 26.20 0.00 0.00 201.90

TOTAL: 409.07 2026.79 1000.52 97.19 28.52 1.23 0.28 4171.52 138.52 76.78 295.10 1900 2194.98 12340.49

25

STATEMENT No. 3

STATEMENT OF CONSOLIDATED RECEIPTS & EXPENDITURE UNDER SALARY GRANT TO ZILLA GRANDHALAYA SAMSTHAS FOR

THE YEAR 2005-06

Rs. In lakhs

Sl No. Name Of The District

Opening Balance Receipts Total Payment Closing

Balance

1 Adilabad -95.68 107.83 12.15 110.42 -98.272 Ananthapur -135.64 139.34 3.70 128.26 -124.563 Chittoor -257.19 133.12 -124.07 120.05 -244.124 East Godavari -542.88 264.26 -278.62 345.53 -624.155 Guntur -450.40 255.65 -194.75 259.45 -454.206 Kadapa -91.89 191.96 100.07 192.51 -92.447 Karimnagar -84.86 79.24 -5.62 93.31 -98.938 Khammam 5.04 87.23 92.27 103.90 -11.639 Krishna -465.34 355.21 -110.13 318.98 -429.11

10 Kurnool 69.06 314.55 383.61 148.45 235.1611 Mahaboobnagar -6.04 94.89 88.85 104.96 -16.1112 Medak -38.12 116.53 78.41 143.23 -64.8213 Nalgonda -60.61 84.27 23.66 85.53 -61.8714 Nellore -222.82 119.71 -103.11 137.73 -240.8415 Nizamabad 189.44 243.78 433.22 229.38 203.8416 Prakasam -167.98 123.04 -44.94 136.17 -181.1117 Ranga Reddy -1495.80 243.02 -1252.78 277.80 -1530.5818 Srikakulam -65.51 88.12 22.61 107.84 -85.2319 Visakhapatnam -488.61 146.22 -342.39 147.24 -489.6320 Vizianagaram -123.82 78.91 -44.91 67.99 -112.9021 Warangal -35.56 111.86 76.30 111.86 -35.5622 West Godavari -327.72 111.61 -216.11 158.62 -374.73

TOTAL: -4892.94 3490.35 -1402.59 3529.21 -4931.80

26

STATEMENT No.3 (1)

STATEMENT OF CONSOLIDATED RECEIPTS & EXPENDITURE UNDER SALARY GRANT TO ZILLA GRANDHALAYA SAMSTHAS

FOR THE YEAR 2005-06Rs. In lakhs



Balance

1 Adilabad -70.66 71.92 1.26 69.80 -68.542 Ananthapur -71.15 82.99 11.84 81.94 -70.103 Chittoor -132.71 79.78 -52.93 89.23 -142.164 East Godavari -317.19 143.93 -173.26 171.43 -344.695 Guntur -255.20 133.88 -121.32 151.68 -273.006 Kadapa 6.50 67.81 74.31 72.62 1.697 Karimnagar -71.01 73.16 2.15 71.85 -69.708 Khammam 46.48 67.14 113.62 68.43 45.199 Krishna -248.85 118.86 -129.99 150.29 -280.28

10 Kurnool 105.60 68.56 174.16 60.70 113.4611 Mahaboobnagar 20.21 61.09 81.30 67.38 13.9212 Medak -38.53 62.82 24.29 62.72 -38.4313 Nalgonda -28.08 73.07 44.99 74.72 -29.7314 Nellore -158.76 82.51 -76.25 86.56 -162.8115 Nizamabad 88.06 74.49 162.55 74.67 87.8816 Prakasam -98.05 81.72 -16.33 92.04 -108.3717 Ranga Reddy -397.00 223.79 -173.21 256.80 -430.0118 Srikakulam -2.06 51.89 49.83 45.90 3.9319 Visakhapatnam -170.49 87.61 -82.88 92.44 -175.3220 Vizianagaram -40.63 58.88 18.25 47.37 -29.1221 Warangal -32.19 76.86 44.67 76.86 -32.1922 West Godavari -170.76 90.32 -80.44 102.01 -182.45

TOTAL: -2036.49 1933.08 -103.41 2067.44 -2170.85

27

STATEMENT No. 3 (2)

STATEMENT OF CONSOLIDATED RECEIPTS & EXPENDITURE UNDER PENSION GRANT TO ZILLA GRANDHALAYA SAMSTHAS




Balance

1 Adilabad -42.49 26.53 -15.96 31.49 -47.452 Ananthapur -64.04 56.25 -7.79 45.94 -53.733 Chittoor -123.33 53.34 -69.99 30.82 -100.814 East Godavari -200.46 110.64 -89.82 144.25 -234.075 Guntur -162.22 114.02 -48.20 80.08 -128.286 Kadapa -84.75 59.03 -25.72 59.69 -85.417 Karimnagar -76.08 6.00 -70.08 20.74 -90.828 Khammam -44.62 7.62 -37.00 15.96 -52.969 Krishna -190.29 230.35 40.06 161.47 -121.41

10 Kurnool -68.64 57.48 -11.16 44.84 -56.0011 Mahaboobnagar -23.47 27.43 3.96 19.23 -15.2712 Medak -37.41 4.78 -32.63 10.79 -43.4213 Nalgonda -19.64 8.00 -11.64 7.81 -19.4514 Nellore -73.52 32.43 -41.09 51.17 -92.2615 Nizamabad 73.87 31.00 104.87 46.20 58.6716 Prakasam -75.41 34.82 -40.59 32.69 -73.2817 Ranga Reddy -185.00 9.11 -175.89 17.73 -193.6218 Srikakulam -76.95 25.01 -51.94 39.69 -91.6319 Visakhapatnam -214.90 42.41 -172.49 49.80 -222.2920 Vizianagaram -54.11 14.31 -39.80 20.22 -60.0221 Warangal 0.62 35.00 35.62 35.00 0.6222 West Godavari -140.72 13.91 -126.81 40.34 -167.15

TOTAL: -1883.57 999.47 -884.10 1005.95 -1890.05

28

STATEMENT No. 3 (3)

STATEMENT OF CONSOLIDATED RECEIPTS & EXPENDITURE UNDER CONTINGENT GRANT TO ZILLA GRANDHALAYA

SAMSTHAS FOR THE YEAR 2005-06Rs. In lakhs



Balance

1 Adilabad 9.56 0.00 9.56 0.00 9.562 Ananthapur -0.45 0.10 -0.35 0.38 -0.733 Chittoor -1.03 0.00 -1.03 0.00 -1.034 East Godavari -18.33 0.00 -18.33 9.95 -28.285 Guntur -26.96 4.91 -22.05 26.20 -48.256 Kadapa -2.31 2.55 0.24 3.56 -3.327 Karimnagar -16.64 0.00 -16.64 0.72 -17.368 Khammam -6.33 0.00 -6.33 0.00 -6.339 Krishna -30.28 6.00 -24.28 7.22 -31.50

10 Kurnool -11.04 0.00 -11.04 0.00 -11.0411 Mahaboobnagar -2.97 0.22 -2.75 13.35 -16.1012 Medak -15.44 0.00 -15.44 0.00 -15.4413 Nalgonda -9.94 3.20 -6.74 3.00 -9.7414 Nellore 0.00 0.00 0.00 0.00 0.0015 Nizamabad -26.02 10.52 -15.50 3.18 -18.6816 Prakasam -3.39 0.00 -3.39 4.56 -7.9517 Ranga Reddy -49.83 0.00 -49.83 1.14 -50.9718 Srikakulam 3.20 0.00 3.20 1.98 1.2219 Visakhapatnam -30.42 0.00 -30.42 0.00 -30.4220 Vizianagaram -18.11 0.00 -18.11 0.00 -18.1121 Warangal -4.29 0.00 -4.29 0.00 -4.2922 West Godavari -19.35 0.00 -19.35 0.00 -19.35

TOTAL: -280.37 27.50 -252.87 75.24 -328.11

29

STATEMENT No. 3 (4)

STATEMENT OF CONSOLIDATED RECEIPTS & EXPENDITURE UNDER OTHER GRANTS TO ZILLA GRANDHALAYA SAMSTHAS




Balance

1 Adilabad 7.92 9.38 17.30 9.13 8.172 Ananthapur 0.00 0.00 0.00 0.00 0.003 Chittoor -0.12 0.00 -0.12 0.00 -0.124 East Godavari -6.89 9.69 2.80 19.90 -17.105 Guntur -6.02 2.84 -3.18 1.49 -4.676 Kadapa -11.33 62.57 51.24 56.64 -5.407 Karimnagar 78.88 0.08 78.96 0.00 78.968 Khammam 9.51 12.47 21.98 19.51 2.479 Krishna 4.08 0.00 4.08 0.00 4.08

10 Kurnool 43.15 188.51 231.66 42.91 188.7511 Mahaboobnagar 0.19 6.15 6.34 5.00 1.3412 Medak 53.25 48.93 102.18 69.72 32.4613 Nalgonda -2.94 0.00 -2.94 0.00 -2.9414 Nellore 9.46 4.77 14.23 0.00 14.2315 Nizamabad 53.53 127.77 181.30 105.33 75.9716 Prakasam 8.87 6.50 15.37 6.88 8.4917 Ranga Reddy -863.97 10.12 -853.85 2.13 -855.9818 Srikakulam 10.29 11.22 21.51 20.27 1.2419 Visakhapatnam -72.80 16.20 -56.60 5.00 -61.6020 Vizianagaram -10.97 5.72 -5.25 0.40 -5.6521 Warangal 0.30 0.00 0.30 0.00 0.3022 West Godavari 3.10 7.38 10.48 16.27 -5.79

TOTAL: -692.51 530.30 -162.21 380.58 -542.79

30

STATEMENT No. 4

STATEMENT SHOWING AUDIT OBJECTIONS RAISED IN ZILLA GRANDHALAYA SAMSTHAS DURING THE

YEAR 2005-06

No. OF OBJECTIONS AMOUNT Rs. In lakhs.

399 913.25

31

STATEMENT No. 5STATEMENT SHOWING NUMBER OF AUDIT OBJECTIONS RAISED (CATEGORY WISE) AND AMOUNT INVOLVED IN

RESPECT OF ZILLA GRANDHALAYA SAMSTHA FOR THE YEAR 2005-06

Rs. In lakhs.Sl. No. NAME OF THE CATEGORY No. AMOUNT

1 Variation in Account Figures 9.00 2.912 Excess Utilisation of Grants / Funds 33.00 239.443 Deversion of Grants/ Funds 5.00 102.844 Non-utilisation of Grants before lapsable dates 16.00 25.715 Misutilisation of Grants/ Funds 21.00 161.646 Non utilisation of Earmarked Funds 0.00 0.007 Non-collection of dues 9.00 0.118 Advances Pending Adjsutemnt 13.00 2.359 Violation of Rules 79.00 189.14

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

3.00 0.07

1. Deduction recoveries of Income Tax not remitted or partly remitted 0.00 0.00

2.deducted recoveries of Sales Tax not remitted or partly remitted 0.00 0.00

3. Deduction recoveries of Seigniorage fee not remitted or partly remitted 0.00 0.00

4. Deduction recoveries of G.I.S not remited or partly Remitted 0.00 0.00

5. Deduction recoveries of A.P.G.L.I not remited or partly Remitted 0.00 0.00

6. Deduction recoveries of G.P.F not remited or partly Remitted 1.00 0.00

7. Deduction recoveries of Employees Welfare Fund not remited or partly Remitted 0.00 0.00

8. Other recoveries such as Marriage advance / H.B.A. etc., not remitted or partly remitted 2.00 0.02

9. Income Tax not deducted 0.00 0.00

10. Sales Tax not deducted 0.00 0.00

11.Seigniorage fee not deducted 0.00 0.00

12. G.I.S not deducted 0.00 0.00

32

13. A.P.G.L.I not deducted 0.00 0.00

14. G.P.F not deducted 0.00 0.00

15. Employee welfare Fund not deducted 1.00 0.07

16.Other recoveries such as Marriage Advance/H.B.A etc., not deducted 1.00 0.02

17. Library cess collected but remitted to Zilla Grandhalaya Samasthas 0.00 0.00

11 Non Production of Records 97.00 181.22

12 Mis-appropriations 7.00 0.62

13 Excess Payments 42.00 4.61

14 Wasteful Expenditure 10.00 7.53

15 Instances of cases of unaccounted for cash / stores 3.00 0.54

16 Pendency of Utilisation Certificates 12.00 23.77

17 Surcharges certificates recovery pending 10.00 0.10

18 Others 59.00 99.28

Total: 399.00 913.25

33

STATEMENT No. 5 (1)

CATEGORY:: VARIATION IN ACCOUNT FIGURES

Rs. In lakhs.

Sl. No. NAME OF THE DISTRICT No. AMOUNT

1 Adilabad 0.00 0.002 Ananthapur 0.00 0.003 Chittoor 0.00 0.004 East Godavari 2.00 0.005 Guntur 0.00 0.006 Kadapa 0.00 0.007 Karimnagar 1.00 0.008 Khammam 0.00 0.009 Krishna 0.00 0.00

10 Kurnool 0.00 0.0011 Mahaboobnagar 0.00 0.0012 Medak 0.00 0.0013 Nalgonda 1.00 0.0014 Nellore 2.00 0.0015 Nizamabad 0.00 0.0016 Prakasam 0.00 0.0017 Ranga Reddy 1.00 0.0018 Srikakulam 0.00 0.0019 Visakhapatnam 0.00 0.0020 Vizianagaram 0.00 0.0021 Warangal 2.00 2.9122 West Godavari 0.00 0.00

TOTAL 9.00 2.91

34

STATEMENT No. 5 (2)

CATEGORY:: EXCESS UTILISATION OF GRANTS / FUNDS

Rs. In lakhs.




TOTAL 33.00 239.44

35

STATEMENT No. 5 (3)

CATEGORY:: DIVERSION OF GRANTS/ Funds

Rs. In lakhs.




TOTAL 5.00 102.84

36

STATEMENT No. 5 (4)CATEGORY:: NON UTILIZATION OF GRANTS BEFORE THE

LAPSABLE DATE

Rs. In lakhs.




TOTAL 16.00 25.71

37

STATEMENT No. 5 (5)

CATEGORY:: MISUTILISATION OF GRANTS/FUNDS

Rs. In lakhs.




TOTAL 21.00 161.64

38

STATEMENT No. 5 (6)

CATEGORY:: NON UITILIZATION OF EARMARKED FUNDS

Rs. In lakhs.




TOTAL 0.00 0.00

39

STATEMENT No. 5 (7)

CATEGORY:: NON-COLLECTION OF DUES

Rs. In lakhs.




TOTAL 9.00 0.11

40

STATEMENT No. 5 (8)

CATEGORY:: ADVANCES PENDING ADJUSTMENT

Rs. In lakhs.




TOTAL 13.00 2.35

41

STATEMENT No. 5 (9)

CATEGORY:: VIOLATION OF RULES

Rs. In lakhs.




TOTAL 79.00 189.14

42

STATEMENT No. 5 (10)CATEGORY:: NON-REMITTANCE OF DEDUCTION RECOVERIES

FROM WORK BILLS / PAY BILLS / CONTINGENT BILLS ETC., Rs. In lakhs.




TOTAL 3.00 0.07

43

STATEMENT No. 5 (10) (1)DEDUCTED RECOVERIES OF INCOME TAX NOT REMITTED OR

PRTLY REMITTED

Rs. In lakhs.




TOTAL 0.00 0.00

44

STATEMENT No. 5 (10) (2)DEDUCTED RECOVIRES OF SALES TAZ NODT REMITTED OR

PARTLY REMITTED

Rs. In lakhs.




TOTAL 0.00 0.00

45

STATEMENT No. 5 (10) (3)DEDUCTED RECOVERIES OF SEGNIORAGE FEE NOT REMITTED

OF PARTLY REMITTED

Rs. In lakhs.




TOTAL 0.00 0.00

46

STATEMENT No. 5 (10) (4)DEDUCTED RECOVERIES OF G.I.S NOT REMITTED OR PARTLY

REMITTED

Rs. In lakhs.




TOTAL 0.00 0.00

47

STATEMENT No. 5 (10) (5)DEDUCTED RECOVERIES OF A.P.G.L.I NOT REMITTED OR PARTLY

REMITTED

Rs. In lakhs.




TOTAL 0.00 0.00

48

STATEMENT No. 5 (10) (6)DEDUCTED RECOVERIES OF G.P.F NOT REMITTED OR PARTLY

REMITTED

Rs. In lakhs.




TOTAL 1.00 0.00

49

STATEMENT No. 5 (10) (7)DEDUCTED RECOVERIES OF OF EMPLOYEES WELFARE FUND

NOT REMITTED OR PARTLY REMITTED

Rs. In lakhs.




TOTAL 0.00 0.00

50

STATEMENT No. 5 (10) (8)CATEGORY:: OTHER RECOVERIES SUCH AS MARRIAGE

ADVANCE / H.B.A. ETC., NOT REMITTED OR PARTLY REMITTEDRs. In lakhs.




TOTAL 2.00 0.02

51

STATEMENT No. 5 (10) (9)

INCOME TAX NOT DEDUCTED

Rs. In lakhs.




TOTAL 0.00 0.00

52


SALES TA NOT DEDUCTED

Rs. In lakhs.




TOTAL 0.00 0.00

53


SEIGNIORAGE FEE NOT DEDUCTED

Rs. In lakhs.




TOTAL 0.00 0.00

54


G.I.S NOT DEDUCTED

Rs. In lakhs.




TOTAL 0.00 0.00

55


A.P.G.L.I NOT DEDUCTED

Rs. In lakhs.




TOTAL 0.00 0.00

56


G.P.F NOT DEDUCTED

Rs. In lakhs.




TOTAL 0.00 0.00

57


EMPLOYEES WELFARE FUND NOT DEDUCTED

Rs. In lakhs.




TOTAL 1.00 0.07

58

STATEMENT No. 5 (10) (16)OTHER RECOVERIES SUCH AS MARRIAGE ADVANCE / H.B.A etc.,

NOT DEDUCTED

Rs. In lakhs.




TOTAL 1.00 0.02

59

STATEMENT No. 5 (10) (17)CATEGORY:: LIBRARY CESS COLLECTED BUT NOT REMITTED

TO ZILLA GRANDHALAYA SAMSTHAS Rs. In lakhs.




TOTAL 0.00 0.00

60

STATEMENT No. 5 (11)

CATEGORY:: NON-PRODUCTION OF RECORDS

Rs. In lakhs.




TOTAL 97.00 181.22

61


CATEGORY:: MIS-APPROPRIATIONS

Rs. In lakhs.




TOTAL 7.00 0.62

62


CATEGORY:: EXCESS PAYMENTS

Rs. In lakhs.




TOTAL 42.00 4.61

63


CATEGORY:: WASTEFUL EXPENDITURE

Rs. In lakhs.




TOTAL 10.00 7.53

64

STATEMENT No. 5 (15)CATEGORY:: INSTANCES OF CASES OF UNACCOUNTED FOR

CASH / STORES Rs. In lakhs.




TOTAL 3.00 0.54

65


CATEGORY:: PENDENCY OF UTILISATION CERTIFICATES

Rs. In lakhs.




TOTAL 12.00 23.77

66


SURCHARGE CERTIFICATES RECOVERY PENDING

Rs. In lakhs.




TOTAL 10.00 0.10

67


CATEGORY:: OTHERS Rs. In lakhs.




TOTAL 59.00 99.28

68

STATEMENT No. 6

STATEMENT SHOWING THE OUTSTANDING AUDIT OBJECTIONS IN ZILLA GRANDHALAYA SAMSTHAS AS ON 31-

03-2007

Rs. In lakhs.

No. OF OBJECTIONS AMOUNT

2008 9010.25

69

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