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PRINCIPAL ACCOUNTANT GENERAL (A&E)
ANDHRA PRADESH and TELANGANA,
HYDERABAD
Annual Review Report on the working of Treasuries,
Pay and Accounts Office, Hyderabad in Andhra Pradesh
For the year 2015-16
ANNUAL REVIEW REPORT 2015-16
ii
The Treasuries are primarily responsible for preparation and correctness of initial
and subsidiary accounts as well as ensuring regularity of financial transactions in
accordance with applicable codes, manual and administrative procedures relating to such
accounts and transactions.
To ensure internal controls in financial reporting and compliance to rules and
regulations in financial transactions, we periodically undertake inspection of District
Treasuries under Section 10, 13 and 17 of CAG (DPC) Act, 1971 read with Regulations
on Audit and Accounts 2007.
This Annual Review Report on the working of Treasuries and Pay and Accounts
Office, Hyderabad in the State of Andhra Pradesh for the year 2015-16 is prepared as
required under Paragraph 20.17 of Manual of Standing Orders (A&E) Volume I. The
Report includes deficiencies noticed during compilation of accounts and local inspections
of treasuries conducted during 2015-16 for improving the functioning of treasuries. The
Report is in four Parts.
Part 1: Introduction
Part 2: Defects noticed during compilation and verification of accounts
Part 3: Defects and Irregularities noticed during inspection of Treasuries
Part 4: Annual Review Report on working of Pay and Accounts Office,
Hyderabad.
The review is intended to draw the attention of the State Government and
Departmental Authorities to the delays in rendering of accounts, short comings in
maintenance of initial accounts, other defects noticed during the course of compilation of
accounts and also irregularities noticed during the local inspection of Treasuries.
I hope Government/DTA will take appropriate remedial measures to improve the
functioning of Treasuries and Accounts
Department.
Preface
ANNUAL REVIEW REPORT 2015-16
iii
Sl.No
Contents Page No.
i)
Highlights
iv
ii)
Part-1:
Introduction
1
iii)
Part-2:
Defects noticed during compilation and
verification of accounts
4
iv)
Part-3:
Defects and other irregularities noticed
during inspection of treasuries
12
v)
Part-4:
Annual Review Report on working of Pay
and Accounts Office, Hyderabad
34
Table of contents
ANNUAL REVIEW REPORT 2015-16
iv
Annual Review Report on the working of Treasuries and Pay and Accounts Office,
Hyderabad in Andhra Pradesh for the year 2015-16
Sl.No Highlights Para.
No
1
292 Treasury Inspection Reports containing 692 Paras were outstanding
at the end of 31-3-2016
3.1.4
2
49101 items of Wanting vouchers amounting to Rs.2462.56 Crore from
various Treasuries
2.4
3
Adverse Balance in Personal Deposit Accounts due to ineffective
reconciliation amounting Rs.751.67 Crore
2.6.2
4
Delay in adjustment of advances on 1050 AC Bills totalling
Rs.317.25 Crore
2.5
5
Non-Lapsing of deposits of Rs.14.33 Crore lying unclaimed for more
than 3 years
3.2.2
6
Fraudulent withdrawals salaries of staffs and contractual employees
amounting Rs.51.69 lakh and Rs.3.58 Crore respectively
3.2.15
7 Excess payment of pension of Rs.19.96 lakh noticed during Inspection
of Treasuries/Sub-treasuries/Pension Payment Offices as under
3.3.1
Excess payment due to non observance of time limit Rs.5.92 lakh
Excess payment of Inaadmissible Dearness Relief Rs.5.58 lakh
Excess payment due to non imposition of cut in pension Rs.4.20
lakh
Excess payment on Financial Asstance Rs.1.32 lakh
Short/Non-recovery of commuted portion of pension Rs.0.75 lakh
Excess payment due to non recovery of Anticipatory pension &
gratuity Rs.0.53 lakh and Gratuity payment Rs.0.64 lakh
Excess payment of pension due to wrong consolidation Rs.0.41
lakh
Excess payment of Interim Relief Rs.0.34 lakh
Excess payment due to early restoration of CVP Rs.0.19 lakh
Excess payment of Medical Allowances Rs.0.08 lakh
ANNUAL REVIEW REPORT 2015-16
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1.1 Treasuries and Sub-treasuries in Andhra Pradesh function under the administrative
control of the Directorate of Treasuries and Accounts (DTA), A.P., Hyderabad under the
Finance Department of the State Government. In addition to the treasuries, the following
authorities also attend to treasury functions and/or render accounts to this office.
Pay and Accounts Officer (PAO), Hyderabad.
Pay and Accounts Officer (Andhra Pradesh Bhavan), New Delhi.
Andhra Pradesh State Legislature, Hyderabad
1.2 The Treasury is the nucleus of the accounting system of Government. It maintains
records of financial transactions and conducts necessary checks as per AP Treasury Code
and financial rules on the flow of Funds. District Treasury acts as the receiver and
disburser of the State Government funds. It also renders monthly accounts to the
Accountant General (A&E) who in turn compiles the State Government‟s accounts on
monthly and annual basis.
1.3 Computerization in the State treasuries started initially with primary compilation of
accounts using „C-TAS‟ package developed on „COBOL‟ in 1990 with the help of
Andhra Pradesh Technological Services Ltd (APTS). In April 2009, APTS rolled over to
„IMPAcT‟ package by re-engineering the „C-TAS‟ package using web based
technologies. Several modules were added to the package and at present almost all major
functional areas are covered. The Government had decided to implement electronic
payments for all transactions processed through treasuries using Corporate Internet
Banking (CINB) account and permitted the Department to open CINB accounts in all
treasuries in order to facilitate transfer of funds to the beneficiaries electronically. Under
this system, the DDOs while submitting the bill in IMPAcT, select the details of the
payees from the `beneficiary details‟ table along with their bank account numbers for
transfer of amounts to multiple beneficiaries electronically. The DDO further generates
the TBR number and submit the physical bill to the Treasury. Treasury Officer, after
verifying the bill, generates Transaction ID numbers. Then the bills are entered into the
bank list and physical bills sent to the Bank Branch for payments. Initially, the Bank
credits the net amount of each bill to CINB A/c of the treasury bank. In turn, the Treasury
Officer credits the amounts to the individual beneficiaries by debiting the CINB A/c. In
PART-I
INTRODUCTION
ANNUAL REVIEW REPORT 2015-16
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case of failed transactions due to wrong A/c numbers, incorrect IFSC Codes, etc., the
amounts are reverted back to the CINB Account. The failed transactions are reauthorized
to the correct beneficiaries with the same reference number after rectifying the defects.
The e-payments system through „IMPAcT‟ package covers all payments including
salaries, pension, payments to third parties (suppliers, utility payments etc.) which can be
accessed through „https://treasury.ap.gov.in‟.
1.4 Government of Andhra Pradesh has also initiated another IT project called
Comprehensive Financial Management System (CFMS) to replace existing treasury IT
application and to cover other internal stakeholders in the Government like Finance
Department, Administrative Departments, Heads of Departments, and Prl Accountant
General (A&E), with interface/linkage to external stake holders such as RBI, Agency
Banks, etc.
Organizational set-up:
1.5 The hierarchical structure of the Department of Treasuries and Accounts is as
follows:
ORGANISATIONAL SET-UP
All the 29 Divisional Sub Treasuries and 161 Sub-Treasuries functioning in the State are
Banking Treasuries (Details vide Annexure 1.1 and 1.2).
Finance Department
Pay & Accounts Office, Andhra
Pradesh, Hyderabad
Director of Treasuries and
Accounts (DTA)
District Treasuries
(13)
Sub Treasuries
(161)
243 (243)
Divisional Sub Treasuries
(29)
ANNUAL REVIEW REPORT 2015-16
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Scope and Methodology of Treasury Inspection:
1.6 The inspection of the District Treasuries and sampled Sub-treasuries covering the
period 2014-15 was conducted in 2015-16. The inspection was carried out in accordance
with auditing standards prescribed by CAG of India. The scope of the inspection was
three fold - financial audit, compliance audit and performance audit under the themes -
Financial Reporting, Salary payments and Supplementary bills including Scholarships,
Pension Payments and Class IV GPF.
ANNUAL REVIEW REPORT 2015-16
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Compilation Process:
2.1 The Principal Accountant General (A&E), AP and Telangana is responsible for
compiling the accounts of the State Governments of Andhra Pradesh and Telangana.
Each District Treasury furnishes accounts to Principal Accountant General (A&E) „Sub
Account‟ wise i.e. for each department and consolidated „Main Accounts‟ wise i.e.
incorporating the total receipts and charges for the entire district covering all government
departments in the district. Each main account is supported by consolidated schedule of
deductions corresponding to the schedules of each sub account, a consolidated list of
payments and memorandum of reconciliation making the totals of the list of payments
and the amount in the account and in the schedule of deductions agrees. Along with the
Accounts the Treasury furnishes all the supporting documents including the vouchers.
The Principal Accountant General (A&E) office receives the main accounts from all the
District Treasury Offices. The Main Accounts is verified with the respective Sub Account
to see that the Major Head figures shown in the Main Accounts tallies with the Major
Head totals shown in the Sub Accounts for each of the Major Heads. The Main Accounts
is then sent for preparation of Monthly Civil Accounts and Sub Accounts are sent to
respective Compilation Sections of the Accounts Wing for detailed compilation.
Defects in compilation and verification of accounts
Delay in rendition of Monthly Accounts:
2.2 Completeness of accounts means that all transactions relevant to the year/month of
accounts are included leaving no transaction over looked. Accounts comprising of
wanting sub-accounts, vouchers, and schedules effects the completeness objective.
Timely rendition of monthly account by the District Treasuries with supporting
documents is a pre requisite for the preparation of monthly civil account and monthly
expenditure report. Delay in rendition of monthly accounts by District Treasuries
PART-II
DEFECTS NOTICED DURING COMPILATION AND
VERIFICATION OF ACCOUNTS
ANNUAL REVIEW REPORT 2015-16
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adversely affects the timely rendition of the monthly civil accounts to the State
Government by the office of Principal Accountant General (A&E).
The delays in rendition of monthly accounts by all the District Treasuries observed
during the year 2015-16 are shown in Annexure 2.1. The average delay across treasuries
is four days.
Deficiencies in rendering of Accounts:
2.3 The Digital Access of Treasury Accounts (DATA) by Principal Accountant General
(A&E) was envisaged to obtain online treasury data to eliminate redundancy and
duplication of data entry at Treasury and Prl Accountant General Office and for speedy
generation of Monthly Civil Accounts. The project was implemented under two sub
processes i.e. obtaining Main Account wise data online in order to generate the Monthly
Civil Accounts and obtaining Sub Account data to book the detailed account.
Physical vouchers received from the treasuries were checked electronically against the
voucher data downloaded from the DTA website for revenue and capital heads. While
submitting the accounts for the year 2015-16 to the Principal Accountant General (A&E)
office, the following deficiencies were noticed.
(a) Continued misclassification of CHARGED expenditure under VOTED:
Despite reporting this lapse in the previous Annual Review Report and repeated
reminders to Treasuries to classify the expenditure transactions in respect of Major heads
2012, 2049, 6003, 6004 and 2014 (Minor Head 102 - High Court) under CHARGED, it
was still observed that the expenditures continued to be booked under VOTED during the
year 2015-16.
(b) Operation of new Sub Head:
The Government of India has delegated the power of opening of new sub head of account
to the State Government vide Notification No.S10036/1/18/TA/Part-I/3836 dated
26/12/1981. This power however, is to be exercised in consultation with Principal
Accountant General (A&E). We noticed that the State Government is neither taking prior
concurrence nor informed the Principal Accountant General (A&E) about the opening of
new sub head. This office had been requesting the Department/Treasury to enclose a copy
of G.O along with the concerned Sub Account whenever a new Head of Account has
ANNUAL REVIEW REPORT 2015-16
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been operated. However, no action has been taken in this regard despite several
reminders.
(c) Operation of unauthorized Minor Head under MH 8342:
The Minor Head 118 under MH 8342 was not an authorised minor head as per the List of
Major and Minor Heads. We, therefore, had suggested the operation of the Minor head
„120-Miscellaneous Deposits‟ instead of 118. However, we noticed that permission for
proposing consolidated Alteration Memorandum for transfer of amounts to the correct head of
accounts is still awaited from Government.
(d) Operation of Group Sub Head 10 & 06 in place of 12:
The operation of Group Sub Head 10 - Centrally Sponsored Schemes and 06 - State
Matching Share had been dispensed with from 2014-15 onwards and is replaced by a
single Group Sub head 12. We observed that in some cases treasuries were still operating
Group Sub Head 10 & 06.
(e) Operation of Major Head 8000-Contingency Fund:
All transactions connected with contingency fund should be recorded under Major Head
8000. The actual expenditure incurred out of advances from the contingency fund will be
recorded by the Departmental Officers under MH 8000-Contingency Fund with the same
head as would have been recorded had it been met out of consolidated fund i.e. under the
relevant minor, sub and detailed head. For this purpose, separate codes from 201 to 716
should be operated to reflect the service major head. Despite reporting this in the
previous Annual Review Report and repeated reminders, we still noticed that the
Treasuries were not adopting the above procedure while booking expenditure under
contingency fund. DTA stated that Orders from the Government is being obtained for
incorporation of Service Code in the Budget Estimates under concerned Head of
Accounts.
(f) Classification for recovery of excess payment:
Recoveries of excess payment in respect of salaries/stipend/scholarships are to be
classified under the minor head 911 for salaries and 912 for stipend/scholarship under the
Sub Head „96‟ and Detailed Head „000‟. We noticed that recoveries of
stipend/scholarships were continued to be wrongly booked under the same Head of
expenditure i.e. the Head of Account under which the expenditure was booked.
ANNUAL REVIEW REPORT 2015-16
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Non-submission of vouchers by Treasuries:
2.4 In order to keep a proper watch on the receipt of accounts, vouchers and schedules
from the treasuries, a joint physical verification of sampled vouchers with treasury
representatives was introduced in this office. However, this exercise could not reduce the
quantum of missing vouchers which involves almost all treasuries. The recurrences of
missing vouchers every month indicate laxity at the level of DTO in rendering complete
account to this office.
To the end of March 2016, we observed that 49,101 items were kept under objections for
want of vouchers in this office amounting to Rs.2,462.56 Crore as detailed in
Annexure 2.2. To conclude that these vouchers do not involve fraudulent payments, it is
vital that the treasury officers concerned make special efforts to trace and forward the
wanting vouchers/ furnish certificate of payment as per the extant rules.
Delay in adjustment of advances on Abstract Contingent (AC) Bills:
2.5 (i) Financial Rules (Art 99 of AP Financial Code) permit drawal of advances on
Abstract Contingent bills (AC bills) for the purpose of meeting contingent expenditure of
a specified kind or on a specific occasion. The Treasury rules (SR18 below TR 16 ) and
Government orders (GO No.391, dt.22-03-2002 and 507, dt.10-04-2002) stipulate that all
advances drawn on AC bills should be adjusted by submitting the detailed contingent
bills (DC Bills) with supporting vouchers within one month. In any case, a third AC bill
shall not be admitted till the first AC bill is settled. However, there is no proper validation
in the system to control drawal of third AC bill while the first AC bill is unsettled. This
gives an impression that the Government is unable to implement the order in force.
(ii) Non submission of DC bills raises question on the proper utilization of the
amounts drawn, correctness/completeness of accounts and is in contravention of
government orders. Non submission of DC bills renders the expenditure under AC bills
opaque. Further, to the extent of non-receipt of DC Bills, the expenditure shown in the
Finance Accounts cannot be vouched as correct or final.
To the end of 31/3/2016, a total of 1,050 items of AC bills amounting to Rs.317.25 Crore
were outstanding/ awaiting DC bills as shown in Annexure 2.3.
ANNUAL REVIEW REPORT 2015-16
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Deposit Accounts:
2.6 During the year 2015-16, we noticed the following deficiencies in Deposit Accounts.
Irregular lapsing of PD Account:
2.6.1 The purpose of PD accounts is to enable the Drawing Officers to incur expenditure
pertaining to a scheme, for which funds are placed at their disposal, by transfer from the
Consolidated Fund of the State. As per Article 271 (iii) (4) of APFC, personal deposit
account created by debit to the consolidated fund should be closed at the end of the
financial year by minus debit of the balance to the relevant service head in the
consolidated fund, the PD account being opened again in the next year, if necessary, in
the usual manner. Contrary to the above provisions, Government issued instructions vide
GO Ms.No. 43 dated 22/04/2000 to credit back the unspent balance under those schemes
for which funds were released in the previous financial year to the receipt head of the
Department. This irregular accounting has implications on the financial indicators of the
Government.
Adverse balance under Deposit Accounts:
2.6.2 (i) A Deposit Account can have a positive balance or nil balance. A negative
balance indicates that the expenditure is more than the amount deposited. This could
primarily arise due to misclassification of expenditure.
(ii) Government of Andhra Pradesh had issued orders through G.O.Ms.No.29
Finance (DCM) Department, dated 24.3.2015 for rolling out P.D. Account Portal
throughout the thirteen District treasuries w.e.f. 1.06.2015. This initiative was also
extended to all sub treasuries with effect from 1.7.2015. The new initiative would
facilitate Administrator concerned to conduct their transaction online, generate account
statement and reconcile the account balance in a transparent manner. For this purpose, the
following instructions were issued.
All the Stake holders should reconcile the balances and update the ledger balance
with the system, and accept the balance as per IMPAcT system.
The outstanding LOC with the Bank as on 31.05.2016 should be made zero so
that the LOC based P.D. Account begins in the new application with issuing of
fresh LOC.
Any payment of P.D. Account outside the Portal cannot be accounted for in the
debit scroll of the State Treasury.
ANNUAL REVIEW REPORT 2015-16
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We tried to assess the implementation of P.D. Account, monitoring system and online
accounting in P.D Account Portal through review of transaction in various treasuries and
noticed that reconciliation process is still ineffective resulting in adverse balance
aggregating to Rs.751.67 Crore under MH 8342, 8443, 8448, 8449 and 8550 as on
31/3/2016 in the books of AG. Details are given in Annexure 2.4.1
Variation between SA-112 and Plus/Minus Memo:
2.6.3 The monthly figures booked under SA 112 should always tally with the figures of
Plus and Minus Memorandum received from the treasuries. However, we noticed that
there were huge differences between SA 112 and Plus and Minus Memorandum during
the year 2015-16 as given in Annexure 2.4.2.
Recommendations:
We observed that the adverse balance in the Deposit accounts was due to
misclassification at the time of compilation of monthly account by treasuries and
difference between SA 112 and Plus/Minus Memorandum was due to non-
reconciliation of receipts and payments figures furnished in plus and minus
memorandum with the Sub Account. DTA may consider introduction of reconciliation
of these figures to avoid accounting misclassifications and ensuring accuracy of
amount booked.
Loan Accounts:
2.7 During the year 2015-16, we noticed the following deficiencies in Loan Accounts.
Misclassification of recoveries towards loan:
2.7.1 (i) We noticed from the schedules attached to pay bills in five DTOs and PAO
AP Hyderabad that the Principal amount of Rs.1,37,828/- recovered towards MH
7610-202-04 - Motor Car Advance was wrongly classified under MH 7610-202-05 -
Motor Cycle Advance as shown in Annexure 2.5.1.
(ii) In four DTOs and AP Headquarters Treasury, we noticed that an amount of
Rs.27,792/- recovered towards MH 7610-202-05 Motor Cycle Advance was wrongly
classified under MH 7610-202-04 Motor Car Advance as shown in Annexure 2.5.2.
(iii) In the month of 3/2016, an amount of Rs.8,00,000/- pertaining to ZP-HBA
(MH 8448) was misclassified under regular HBA (MH 7610) in DTO Guntur.
ANNUAL REVIEW REPORT 2015-16
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Want of Supporting Details:
2.7.2 The vouchers, schedules and challans are received directly from the treasuries
along with the monthly accounts. Any error which effects debt, deposit and remittance
heads must be corrected by proposing Alteration Memorandum (AM). Treasury sends
the details of Alteration Memorandum to Principal Accountant General (A&E) office for
adjustment of misclassification. However, we found that the adjustments in respect of
loans could not be carried out in this office due to want of supporting details. This has
resulted in non-clearance of missing credits of the loanees. Further, the outstanding
balance of the loan adjusted from pensionary benefits could not be settled. Details are
shown in Annexure 2.5.3.
G.P.F. Accounts:
During the year 2015-16, we noticed the following irregularities
2.8.1 Overpayment in GPF occurs due to non-receipt of debit vouchers in time. As per
note 3 under Rule 15A of A P Provident Fund Manual, the overpaid amount is to be
recovered from the subscriber in one lump sum or in such number of monthly
installments as may be determined by the Administrative department of the secretariat.
We had reported 11 overpayment cases amounting to Rs.3,97,105/- in the previous
Annual Review Report. We noticed that an amount of Rs.2,29,562/- pertaining to six
overpayment cases reported earlier were recovered from the subscribers. However, a new
case of overpayment in 2015-16 amounting to Rs.9,745/- was observed and reported to
the DDO for recovery. Therefore, total recoveries in respect of six overpayment cases
amounting to Rs.1,77,288/- is awaited. DDOs and DTOs were addressed to recover the
amounts from the subscriber‟s pensionary benefits. Latest position of the overpayment
cases are shown in Annexure 2.6.1.
2.8.2 The validity period of GPF final authorization is six months from the date of issue.
If the amount was not claimed during the currency of validity period, the authorization
has to be revalidated by the authorizing authority. We found that in 56 cases amounting
to Rs.56,55,641/- Treasuries had made payment on GPF authorizations after the validity
period of six months as detailed in Annexure 2.6.2.
ANNUAL REVIEW REPORT 2015-16
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2.8.3 Proper classification is a pre requisite for the correct maintenance of accounts. All
drawing officers who present bills to the Treasury have to see that the bills are correctly
classified. Further at the Treasury level, it should be ensured that the accounts are
compiled correctly on the basis of classification recorded by the departmental officer.
The DDOs and treasury officials are, therefore, jointly responsible for correct
classification of transactions. We noticed that Class IV GPF, CPS, ZPPF debits
amounting to Rs.0.54 Crore and Credits amounting to Rs.2.07 Crore were misclassified
under regular GPF during the year 2015-16. This superficially inflates/deflates the
balances under GPF. Details are shown in Annexure 2.6.3.
2.8.4 We noticed from the GPF schedules/vouchers that 364 GPF credit items
amounting to Rs.75.26 Lakh and 60 GPF debit items amounting to Rs.95.48 Lakh
pertaining to Non-All India Services (NAIS) were incorrectly booked under Sub Account
111 All India Services (8009-01-104). Details are shown in the Annexure 2.6.4.
2.8.5 The GPF recovery schedules which contains the names of the subscribers, GPF
account numbers and amount of subscriptions for the month along with an Consolidated
Abstract showing Trans Id number and date are transmitted by the DTO to this office
every month. During the year 2015-16 we noticed that 4,289 schedules amounting to
Rs.3.68 Crore were wanting from all the Treasuries. Details are shown in the Annexure
2.6.4.
ANNUAL REVIEW REPORT 2015-16
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Section – I: Overview of the functioning of Treasuries.
Introduction:
3.1.1 The Treasuries and Accounts Department was created to ensure strict compliance of
financial rules and procedures relating to all Government transactions. The Departmental
functioning assumed much significance with the growing need for more financial control
over the increasing Government transactions involving huge public expenditure.
Treasury management, of late, has become a much more demanding task because of the
expenditure commitment of Government going faster resulting in increasing pressure on
Government Finance. Treasury officials at all levels are the vital link in government
delivery system. Treasuries have refined its functioning by improving systems and
procedures. Some of the major initiatives are compilation of computerized accounts,
payment of pension and salaries through bank by way of e-payment and monitoring of
budget controlled expenditure of the government.
Planning and conduct of inspection:
3.1.2 Inspection process starts with the assessment of risk faced by Treasuries based on
expenditure incurred by various departments, criticality/complexity of activities and over
all internal control mechanism. Findings of the inspection are expected to enable the
DTA to take corrective action that will lead to improve financial management of the
organization.
Details of Treasury Offices inspected during the year:
3.1.3 During the year 2015-16, out of 13 District Treasuries and 190 Sub Treasuries
under the control of DTA, 11 DTOs, 67 STOs and the O/o Director of Treasuries and
Accounts (DTA), Hyderabad were inspected. 11 Inspection Reports containing 230 paras
were issued. The list of offices inspected during the year is detailed in Annexure 3.1.1.
During the course of inspection minor irregularities and objections were settled at
treasury level by providing remedial measures wherever required. The major objections
relating to excess payment of pension, GPF, incidence of incorrect operation of Personal
Deposits, non-accountability of funds drawn on AC Bills, which were not settled etc.
were brought out in Inspection Reports and communicated to DTA/DTOs/STOs.
DEFECTS AND OTHER IRREGULARITIES NOTICED DURING
INSPECTION FOR THE YEAR 2015-16
PART-III
ANNUAL REVIEW REPORT 2015-16
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Outstanding Inspection Reports and Paras:
3.1.4 The Accountant General (A&E) arranges to conduct periodical inspection of
Treasuries to test check transactions, verify maintenance of accounts and other records as
prescribed in the rules and regulations. These inspections are followed up by inspection
reports incorporating the irregularities detected during the inspection and not settled on
the spot. All Inspection Reports are issued to the Treasury inspected with copies marked
to the District Treasury and Director of Treasuries and Accounts for compliance. As per
instructions 3 under TR 31 of APTC Vol-1 the Treasury Officer shall dispose off post
audit objections periodically within a fortnight of its receipt and shall maintain a post
audit register to watch clearance of paras. As of 31 March 2016 there were 292 inspection
reports containing 692 paras pending settlement due to non-receipt of replies/ compliance
by the DTO. District wise analysis of outstanding Inspection Reports and paras to the end
of March 2015 is given in Annexure 3.1.2.
Section – II: Other Defects – Accounts related functions
Personal Deposit Accounts:
3.2.1 Public Account (Part 3 of Govt. Account) is not subject to budgetary control. One
of the components of the Public Account is Deposit accounts. Like revenue deposits,
court deposits, deposits of local funds, deposits of various autonomous
bodies/corporations, etc. Government has further classified the deposits into three
categories viz., category A – Non lapsable; category B – lapsable as per codal provisions
and; category C – lapsable as per Government Order (usually after completion of
financial year). On review of PD account, following observations were made.
Non-Lapsing of Category ‘B’ and Category ‘C’ Deposits:
3.2.2 i) As per the provisions contained in Article 271(iii) of AP Financial Code Vol-I,
all Deposits which fall under category „B‟ unclaimed for more than three complete
financial years should be lapsed and credited to Government Account after the close of
three financial years.
ii) As per G.O.Ms.No.43, Finance & Planning (W&M) Dept, dated 22-4-2000,
Category „C‟ Deposits include funds deposited on account of execution of various
ANNUAL REVIEW REPORT 2015-16
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schemes and works sanctioned by Government from time to time. Under these deposits
all funds released during a particular financial year and remaining unspent up to 31st
March of next financial year shall lapse.
i) We observed in 31 STOs that an amount of Rs.14,33,36,117/- pertaining to revenue
and other deposit heads falling under Category “B” were unclaimed for more than 3 years
were not lapsed and credited to Govt. account. Details are shown in Annexure 3.2.1.
ii) We also observed in 19 STOs that an amount of Rs.67,73,77,076/- pertaining to
different Head Of Accounts falling under Category “C” which were due for lapsing on
31/03/2015 remained non-lapsed as detailed in Annexure 3.2.2.
Minus Balance under PD Accounts:
3.2.3 Drawal from PD Accounts should be permitted to the extent of receipts available in
the Deposit Account. The Treasury Officer should not authorize payments over and
above the balances available at the credit of the PD Administrator.
We noticed in STO Yemmiganur of Kurnool District that three PD Administrators had
minus balance of Rs.31,136/- under Village Panchayat Funds – State Finance
Commission as on 31.03.2015. Further, we also observed in DTO Srikakulam that six PD
Administrators had minus balance amounting to Rs.36,66,519/- under different PD
accounts as on 30.11.2015. This reflects drawal of funds over and above the balances
available at the credit of the Deposit Administrator or misclassification. Details are
shown in Annexures 3.2.3 and 3.2.4.
Recommendations:
DTO/DTA may review the existing Deposit Module in PD Portal and reconcile
system balance with manual ledger and ensure that all reports are automated.
Treasury may stop further drawal of funds from PD Accounts until the balances
are reconciled and funds are available.
Necessary controls may be brought in PD Accounts Portal not to allow PD
Administrators to draw funds in excess of the available balance.
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Non-obtaining of Certificates of Acceptance of Balance:
3.2.4 Certificate of Acceptance of Balances will be given by PD account administrators
after verifying the figures in their accounts with the balances in Treasury Ledgers every
month. As per Article 126 of Account Code Volume I read with GO.Ms.No.45 Fin & Plg
Department dated 25-2-1987, the administrators operating Personal Deposit Accounts in
the Treasury were required to verify the balances in the deposit accounts quarterly and
furnish certificate of acceptance of balances every quarter after reconciling the
differences between the administrator‟s figure and the treasury figures in order to
streamline the flow of funds and to avoid over drawal.
In four DTOs, we noticed that there were 993 CABs pending to the end of 31.12.2015 as
detailed in Annexure 3.2.5. This poses the risk of over payment if balances are not
reconciled.
Drawal of amount through self-cheques by PD administrators:
3.2.5 As per Article 3 of Andhra Pradesh Financial code, unless the amount is
immediately required to be paid for the goods or services received / work done, no
amount shall be withdrawn. In pursuance of this, it was stipulated that no self cheque
from Deposit Account shall be permitted except for the salaries and petty office expenses.
No cheque in the name of manager of any Bank shall also be allowed, so as to cut down
the bad practice of depositing the amounts in the bank to avoid lapse of funds. In case of
any deviations to these stipulations, the PD Administrator and the Treasury Officer shall
be held personally responsible.
In DTO, Machilipatnam, we observed that 22 PD Administrators had drawn money
through self cheques and deposited the amount in their Current Account with Bank
against the codal provisions. After adjustment, Banks are transferring the amount to third
party/unit officer as per requisition furnished by the PD Administrators. Keeping unspent
funds in current account of a Commercial Bank in the name of any Govt. Agency is not
in Public interest. Details are given in Annexure 3.2.6.
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Discrepancies in Ledger, System and CAB balances:
3.2.6 The operations of Personal Deposit Accounts in treasuries were being done on
IMPAcT package. However, with effect from 01.07.2015, all transactions relating to PD
Accounts are processed Online through a portal developed by Pixel Solution. The
accounts are also maintained manually. The manual ledger is taken as authentic. Ideally
the system balances and the ledger balances should match and agree.
i) In eight DTOs, we found that there was difference between ledger balance and system
balance amounting to Rs.3,71,48,471/-. Details are given in Annexure 3.2.7.
ii) In two DTOs, we found that there was wide variation in figures certified by four PD
Administrators in the CABs furnished to Treasuries with the Ledger Balances of
Treasuries amounting to Rs.91,25,999/-. Details are shown in Annexures 3.2.8.
iii) In STO Singanamala, we found that 54 Village Panchayats Secretaries furnished
blank CABs duly signed without mentioning the balances which was irregular and
enhances the risk of overdrawal/fraud.
These differences indicate that reconciliation of Balances in PD Accounts was not taken
seriously by PD Administrators and Treasuries which could adversely impact the
accounting principles.
Unauthorized operation of PD Account:
3.2.7 In West Godavari District, the Commissioner of Prohibition and Excise vide C.R.
No.999/2015/CPE/E3 dt.03.07.2015 had issued directions to all station house officers to
remit the daily sale proceeds of IMFL sold by Government retail outlets under the Head
of Account MH-„8443-800-09' under Part-III of Government Accounts. This was
irregular as no permission from Government to open a PD account and remit the sale
proceeds to this head of account was accorded. The requisition for opening a personal
account should be forwarded through the Administrative Department of Secretariat.
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Non-operation of PD accounts:
3.2.8 As per Article 271(iii)(4) of A.P.F.C. Vol-I, if a P.D. Account is not in operation for
more than three complete financial years and there is reason to believe that the need for
the PD account had ceased, the treasury office shall close the P.D. Account and transfer
the balance to receipt head of the department concerned.
In one DTO and one STO, we observed that there were seven PD accounts which are not
in operation for more than three years. These accounts were neither closed nor the balance
transferred to the Receipt Head of the Department. Details are shown in Annexure 3.2.9.
Discrepancies in Employee Health Scheme contributions:
3.2.9 The Government had issued Orders vide GO Ms No.210 Finance (TFR) Dept. dated
15.11.2014, classifying the contributions towards Employee Health Scheme under the
minor head 118 below Major Head 8342. Later, it was changed to Minor Head 120 vide
GO Ms. No.5 dated 21.01.2015.
In three DTOs, we noticed that an amount of Rs.2,08,87,650/- pertaining to Employees
contributions and Rs.1,42,98,180/- relating to Government contribution booked under the
minor head 118 remained unadjusted to the correct minor head of account. Details are
shown in Annexure 3.2.10.
Unauthorized operation of Sub Head/Group Sub Head:
3.2.10 All the Monthly Accounts of Treasuries are now being received through electronic
mode in the Office of the AG (A&E), AP & TS, Hyderabad. Data is being validated
before accepting and incorporating into the database of this Office. Any errors noticed
are brought to the notice of Treasuries for corrections. After rectification of such errors
pointed out by this Office, the data is being accepted. Despite repeated advice to all
Treasuries, the errors continue to persist.
In DTO West Godavari, we observed that there were 7 items of un-authorized Head of
Accounts in the month of August/September 2015 amounting to Rs.30,87,015/-. This
adversely affects the budgetary control mechanism and reflects wrong accounting
principles. Details are given in Annexure 3.2.11.
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Passing of bills in excess of budget provision and non-utilization of budgeted funds:
3.2.11 As per provisions of Budget Manual, the treasury control on budget is exercised in
the case of all items of expenditure except (i) Salaries (ii) Pensions and (iii) certain
specified items like ex gratia payments, Obsequies charges etc which are exempt from
treasury control. The budget provision is placed at the disposal of Chief Controlling
Officer (CCO) who further distributes the budget on quarterly basis among Sub
controlling Officers (SCO) who is usually a Dist. Level Officer. SCO further distributes
the budget among DDOs.
DTA captures the SCO wise budget in the system where as DTOs capture the DDO wise
budget based on the distribution statements submitted by the CCOs/SCOs.
(i) In two DTOs, we noticed that 17 DDOs had drawn funds beyond the budgetary
provisions. This resulted in excess drawal of funds to the tune of Rs.1,56,03,581/-.
(ii) In one DTO and one STO, 41 DDOs did not utilize the budget provisions which stood
at Rs.20,36,69,095/-. Details are shown in Annexures 3.2.12 and 3.2.13.
Recommendations:
Electronic migration of budgeted classification into DTA’s database may be
explored. Each financial year may be linked with classification master to prevent
selection of wrong classifications. Details of Government Orders may also be
captured in the classification master for the new classification opened subsequent
to the approval of regular budget.
A facility to download additions made to classification master may be provided to
Prl AG (A&E) on monthly basis for better synchronization.
Unused DDO codes may be identified and be made inoperative.
Parking of Funds in CINB Account:
3.2.12 The e-payments system was being implemented from 1-4-2014. Under this
system, The DDOs while submitting the bills in IMPAcT, has to furnish the details of the
payees from the `beneficiary details‟ table along with bank account number for transfer
of amounts to multiple beneficiaries electronically. The DDO further generates the TBR
number and submit the physical bills to the treasury. When pre audit is completed in
treasury, the Transaction ID numbers are generated. The bills are entered into the bank
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list and physical bills are sent to the Bank Branch for payments. The Bank credits the net
amount of each bill initially to CINB A/c. In turn, the Treasury Officer has to credit the
amounts to the individual beneficiaries by debiting CINB A/c. In case of wrong data
being fed in system such as wrong A/c numbers, incorrect IFSC Codes etc. the amounts
to be credited are reverted back to the CINB Account as failed transactions. After
rectifying the defects, the amount of failed transactions has to be reauthorized to the
correct beneficiaries with the same reference number. The Treasury Officer should verify
the credits with reference to the bank credit every day and take up reconciliation on daily
basis. This important check was ignored. After authorizing all e-cheques, the Treasury
Officer should check the amount debited from his account against the credit received
from the bank to ensure that all the cheques authorized are affected.
However, we noticed that in four DTOs and thirteen STOs, there were huge amount lying
idle in CINB account to the tune of Rs.17.40 Crores. This has adverse effect on ways and
means of Govt. Funds. Details are shown in Annexure 3.2.14.
Recommendations:
DTO may ensure the correctness of bank account details such as Account
number, IFSC code etc. before capturing them into the data base to prevent failed
transactions.
DTA may explore the possibilities of integrating IMPAcT package with the data
base of various bank branches for online validation of IFSC Code by the DDO in
the DDO Request Module. This check will ensure the correctness of IFSC Code
while making e-payment to the beneficiaries.
UTR number of failed transaction may also be captured in the system while
reprocessing to prevent multiple authorizations of single failed transaction.
Possibilities may be explored to categorize different transactions like salaries,
pensions, third parties payment, scholarships etc. for effective monitoring.
Non deduction of TDS on rent under section 194 I of income Tax Act, 1961:
3.2.13 As per the provision of Section 194 i of Income Tax Act, 1961, tax at source be
deducted @ 10.3% on the rent paid/payable during the year which exceeds Rs.1,80,000/-
per annum.
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In two STOs, we observed that 14 DDOs had paid rent amounting to Rs.10,63,271/- per
annum for which tax in excess of Rs.1,80,000/- per annum were not deducted at source.
The tax payable to the end of November 2015 worked out to Rs.1,09,517/-. Details are
given in Annexure 3.2.15.
Payment of inadmissible Special Compensatory Allowance to Contract Employees:
3.2.14 As per Govt.Memo.No.28832/487/A1/PC.I/2009 Dt.03.11.2009, contract
employees are not entitled for any other allowances except Pay+DA+HRA.
In DTO, Visakhapatnam, we noticed that in contrary to the above Memo, five Contract
employees were paid Special Compensatory Allowances per month. This has resulted in
excess payment of Rs.79,800/-. Details are shown in Annexure 3.2.16.
Fraudulent drawal of salaries at O/o Special Session Judge, Machilipatnam:
3.2.15 In DTO, Machilipatnam, we noticed that a staff of Special Session Judge,
Machilipatnam, viz. Sri BVS Sarma Lanka, Jr.Asst. had fraudulently drawn salaries of
the Special Session Judge and other employees by manipulating the online bill. He also
fabricated the cadre strength of employees for whom salaries were claimed. The modus
operandi operated by Sri. BVS Sarma Lanka was as follows:
The DDOs while submitting the physical bill to the treasury, should furnish the details of
beneficiaries along with their bank account numbers as an annexure to the bill for transfer
of amounts to multiple beneficiaries. After the pass order was endorsed on the bill by the
DDO, the Jr.Asst would manipulate the beneficiaries list in the online annexure by
including the name of Special Session Judge whose name was not included in the
physical bill. He also changed the employee pay particulars and linked his bank account
number to these employees without any alteration to the net amount of the bill. The STO
failed to scrutinize the cadre strength and reconciled the soft and hard copies and
irregularly passed the bills. The fraudulent drawal of salaries amounting to
Rs.51,68,670/- during the period April 2014 to October 2015 were credited to the Jr.Asst
and his wife Bank accounts. Detailed are shown in Annexures 3.2.17 to 3.2.19.
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Fraudulent drawal of Salaries under ‘Other Contractual Services’ in various
Primary Health Centres under STO Chintapalli:
3.2.16 In STO Chintapalli, there were huge expenditure under the head „2210-03-103-00-
04-300-000-NVN - Other Contractual Services‟ in various Primary Health Centers of
Medical Department. The suspicion of embezzlement of funds under 300 OCS was
reported by a complainant (Sri. V. Satyanarayana) during the first week of July 2014 to
the Government, marking a copy to the District Collector, Visakhapatnam. This issue was
also reported in the local press. The District Collector conducted separate investigation
on the embezzlement of funds. Audit had also examined the failures of internal control
mechanism and the findings were as follows:
There were 11 Medical units in various agency areas functioning under Sub Treasury,
Chintapalli. A comparative study was made to find out the extent of drawals under the
head „2210-03-103-00-04-300-000-NVN “Other Contractual Services” during the years
2012-13 and 2013-14. The resulting trends of expenditure are given below:
Table 3.1 Year wise drawals by Primary Health Centers towards cost of contractual
staff
(Rs. In Lakh)
Sl.
No. DDO
Total
Contract
Employees
Gross
exp in
2012-13
% when
compared
to 2014-
15
Gross exp
in 2013-
14
% when
compared
to 2014-
15
Gross
Exp. In
2014-15*
1 M.O. PHC Sapparla. 2 80.21 2307% 81.57 2348% 3.33
2 M. O. PHC. Korukonda. 3 92.59 1686% 73.71 1322% 5.18
3 M. O. P.H.C. Darakonda 5 93.45 1000% 88.35 940% 8.5
4 M.O.. PHC. Jerrela. 3 79.5 958% 29.82 297% 7.52
5 M. O. PHC Pedavalasa 6 86.64 734% 45.83 341% 10.39
6 M O PHC Tajangi 5 35.95 357% 45.64 481% 7.86
7 M. O. P.H.C.
Rajendrapalem 3 12.61 110% 48.35 707% 5.99
8 M O PHC
Lambasingi(Ctp) 4 11.67 84% 9.77 54% 6.33
9 M.O. P.H.C. G.K.Veedhi 2 6.14 74% 7.83 122% 3.53
10 M. O. P.H.C. Downuru 2 4.05 31% 7.66 148% 3.09
11 M. O. P.H.C. Lothugedda 6 6.1 -43% 15.29 43% 10.72
Total 41 508.91 453.82 72.44 Excess drawals when
compared to controlled figures 436.47 381.38
*When controls were effective
There were 41 contract employees working in 11 Medical Units. The probable
requirement of budget, as per latest rate of remuneration, for these 41 contractual
employees worked out to Rs. 7.76 lakh per month or Rs. 93.21 Lakh per year. As against
this, we noticed that an excess amount of Rs. 8.18Cr was drawn during the period from
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2011-12 to 2014-15 towards remuneration in the name of fictitious contractual
employees under ‘300 OCS’.
The chart below indicates dominant drawals of Rs 5.54 Crore under STO Chintapalli
jurisdiction compared to other STOs which was 43% of the total expenditure of
Visakhapatnam District booked under this head in the year 2012-13.
Further, the following four Medical Units under the jurisdiction of Sub Treasury
Chintapalli, had drawn undue remuneration amounting Rs. 0.86 Crore for contractual
employees who were not on rolls as shown below:
Table 3.2 Undue payment of remuneration to contractual employees under 300 OCS
for employees not on rolls.
(Rs. In Lakh)
Sl. No. DDO
Total
Contract
Employees
Gross exp
in 2012-13
% when
compared
to 2014-15
Gross exp
in 2013-14
% when
compared
to 2014-15
Gross
Exp in
2014-15*
1 M.O. Govt. Hospital
Chintapalli Nil 30.27 1403% 9.94 394% 2.01
2 M. O. M.M.Unit
Pedavalasa Nil 11.6 503% 20.4 961% 1.92
3 H.S. NMEP Sub Uint
Sileru Nil 0.71 -64% 0.76 -61% 1.95
4 M.O..MM Unit
R.V.Nagar Nil 2.63 - 3.99 - 0
Total 45.21 - 35.09 - 5.88
Grand Total 0.86 crore
The staffs of these Primary Health Centres, in connivance with the staff of Sub Treasury
Office, Chintapalli fraudulently presented fake bills and withdrew huge amounts under
“Other Contractual Services” The modus operandi adopted was as follows:
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i) As and when Budget Release Orders (BROs) were issued, the budget
released was fed in the system by the dealing accountant in the District Treasury Office
and the DDOs concerned were accordingly informed. The staffs of Primary Health
Centres in turn drew fake bills by using forged stamps and incorporating fake names and
account numbers of contract employees and presented the same to STO Chintapalli. The
fake bills were admitted and passed fraudulently by Sri. KP Appala Raju, in-charge STO
in total disregard of the Provisions laid down below note 3 under Art.47 of APAC Vol-I.
This situation was exploited whenever the regular STO was on leave. Out of total bills
amounting to Rs.5.49 Cr. drawn under 300 OCS for the financial year 2012-13, bills
amounting to Rs. 4.69 Cr were not routed through TBR and no entries were made in
budget watch Register. The bills were then sent to bank for crediting the amount into
their personal account. The Fraudulent amount worked out to Rs.3,57,54,624/-. Details
are shown in Annexure 3.2.20.
ii) The regular STO failed to obtain prior sanction from the Deputy Director
before proceeding on leave. This encouraged the accused to commit the fraud.
Recommendations:
The Treasury department may consider the following recommendations for improvisation
of system to deliver the intended benefits:
1. Strict implementation of password policy should be enforced. Deviations should
be viewed seriously by the responsible authorities. If possible the treasury
department may consider using “Biometric scanners for authentication” of
payment.
2. The SLO and Fly leaf audit register should also be computerized and cadre
strength of contractual employees should be exhibited separately. During
processing of bill, the system should check compliance of SLO and then make an
entry in the computerized fly leaf e-register. This will reduce the burden of
manual entry in SLO and Fly leaf register. The man power resources could be
better utilized in audit of bills and compilation of accounts with zero wanting
vouchers. Inclusion / Deletion of Employee name, IDs and Bank account number
should be vested with higher officers. They should be made responsible for any
change (i.e inclusion of unknown names) in the cadre strength not figuring in the
SLO register and approved list of employees.
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Section - III: Defects noticed in pensions
3.3 Review of pension payments in Treasuries revealed the following.
Excess payment of pensionary benefits:
3.3.1 We noticed excess payment of pension in 14 Sub-Treasuries under 5 Districts of
Andhra Pradesh amounting to Rs.19.96 lakh.
Excess payment of pension occurred due to the following reasons
Excess payment due to Inadmissible Dearness Relief (Rs.5.58 lakh), Medical
Allowance (Rs.0.08 lakh) and IR (Rs.0.34 lakh) - Annexure 3.3.1
Excess payment on Financial Assistance of Rs.1.32 lakh - Annexure 3.3.2
Excess payment due to Non-imposition of cut in Pension Rs.4.20 lakh -
Annexure 3.3.3
Excess payment of pension due to irregular calculation in RPS 2015 Rs.0.41
lakh - Annexure 3.3.4
Excess payment of Enhanced Family Pension due to non-observance of time
limit Rs.5.92 lakh - Annexure 3.3.5
Short/Non-recovery of commuted portion of pension Rs.0.75 lakh - Annexure
3.3.6
Excess payment due to early restoration of CVP Rs.0.19 lakh - Annexure
3.3.7
Excess payment due to non-recovery of Anticipatory Pension and Gratuity
(Rs.0.53 lakh) and Gratuity payment (Rs.0.64 lakh) - Annexure 3.3.8.
Other irregularities
Non-recovery of Medical Premium:
3.3.2 The Government of Andhra Pradesh vide G.O.Ms.No.210 Finance (TFR)
Department dated 15.11.2014 instructed all DDOs to recover the contribution towards
Medical Premium - Employees Health Scheme from salaries/pensions of
Employees/pensioners and deposit the amount along with Government contribution in
the Public Accounts under the head 8342 – Other Deposits; 120 – Misc Deposits; 11 -
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Employees Health Scheme; 001 - Employees Contribution; 002 - Pensioners
Contribution; 003 - Government Contribution. However, while verifying the Pay Bank
Report, we found that in three STOs of Visakhapatnam District, Medical Premium was
not recovered from 35 pensioners. This affects the settlement of claims under Aarogyasri
Health Care Scheme. Details are shown in Annexure 3.3.9.
Non-payment of Medical Allowances to pensioners:
3.3.3 In G.O.Ms.No.100 Finance (Pen-I) Department dated 06-04-2010, Government had
sanctioned payment of Medical Allowance @ Rs.200/- per month to all pensioners.
However, we found that in two STOs of Visakhapatnam District, Medical Allowance
was not paid to 17 pensioners as given in Annexure 3.3.10. This resulted in short
payment of pension.
Non-deduction of Income Tax from the arrears of pension:
3.3.4 As per the provision under Section 192 of Income Tax Act, 1961, the Pension paying
authority is responsible for deduction of tax at source whenever such arrear amount
exceeds the taxable income applicable for the Assessment Year in which such payment is
made. Further, a minimum of 10% should be deducted from such arrears.
In STO Eluru, we noticed that in two family pension cases Income Tax was not deducted
at source at the time of payment of arrears though the amounts exceeded the taxable limit.
The minimum tax deductable worked out to Rs.1,18,936/- as shown in the Annexure
3.3.11.
Inordinate Delay in First Payment of Pension:
3.3.5 We noticed delay in making full and timely payment of pensions to pensioners in
the following situation: On receipt of the revised PPOs/Gratuity/CVP, DTO enters the
revised details in the IMPAcT package and sends to the STO from where the pensioner is
drawing the pension. However, this involves manual entry and there is every possibility
of delay and errors in data entry.
The APPO/STO is also responsible for all pension payments under its jurisdiction. As per
Citizen‟s Charter, the time stipulated for making first payment of pension is within 5 days
after receiving the Pension Payment Orders from concerned DTO.
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In 6 STOs, we noticed that there were 21 cases where first payment of pension was not
processed within the prescribed time period of 5 days. Delay in pension payment ranged
from 12 days to 240 days. This caused hardship to pensioners. Details are shown in
Annexure 3.3.12.
Non-returning of PPOs for cancellation:
3.3.6 After the death of the service / family pensioner, the original both halves of PPOs has
to be returned to Pension Authorizing Authority for cancellation. In STO Chintalapudi, we
noticed that there are 17 family pension cases where pension payment had ceased to be
payable after the death of pensioner/family beneficiaries. However, the same was not sent
to the Pension Authorizing Authorities for cancellation. Retention of PPOs in Treasury
poses huge risk of the PPOs being misused. The details of such PPOs are furnished in
Annexure 3.3.13.
Fraudulent drawal of pension at STO Visakhapatnam:
3.3.7 In STO Visakhapatnam, we noticed that a staff of Sub Treasury Office,
Visakhapatnam viz. Sri. K Appala Raju, Sr. Acct had fraudulently drawn pension
amounting to Rs.7.10 lakh from May 2012 to March 2014 in the name of Dr. M
Ambedkar, holder of PPO No.22-SGC-15007 and Rs.3,50,445/- from the account of Late
Smt. A. Lakshmi Bai, PPO No.22-SGC-012202/SP. The modus operandi adopted was as
follows:
i. Dr. M Ambedkar, holder of PPO No.22-SGC-15007 was drawing his pension
from STO Visakhapatnam. Based on his request, the PPO was transferred to DTO
Srikakulam on 26.06.2008. The Sr. Accountant in STO Visakhapatnam impersonated the
person by selecting a beggar who posed as “Dr. M. Ambedkar” using his influence and
opened a saving account A/C no. 018510100044454 at Andhra bank Akkyapalem. He
manipulated the pension data of the transferred PPO and linked the forged account
number for pension payment. The pension amounts were credited to the Savings Account
of ghost pensioner Dr. M Ambedkar which was utilized by the Sr. Accountant.
ii. In another case, Smt. A. Lakshmi Bai was authorized service pension vide PPO
No.22-SGC-012202/SP. The pensioner expired on 19.09.2011. However, her pensions
continued to be credited to her Savings Account till September 2013. The Sr. Accountant
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convinced Sri. Ch. Santha Kumar, representative of the deceased pensioner, to hand over
the ATM card and PIN No of the deceased pensioner on the pretext of stopping/closing
the pension payment. Every year the Sr. Accountant submitted faked Life Certificate of
the pensioner. The pensions credited beyond the death of the pensioner were illegally
withdrawn using the deceased pensioner‟s ATM Card by the Sr. Accountant. The case is
still under investigation.
Recommendations:
DTA may consider tightening the internal controls right from password
policy to authorizing controls. A provision may be made in the system for
exhibiting the photo of the pensioners in the system, which will help in
verification of credentials of the pensioner by the superior authority to
identify fictitious pensioners.
All the treasury officers may be instructed to follow established procedural
controls, particularly reconciliation of PPOs after generation of every pay
bank report.
Section - IV: Defects noticed in Class IV GPF
3.4 Review of Class IV GPF accounts maintained in Treasuries revealed the following
deficiencies:
Excess payment of GPF due to non-accountal of debit:
3.4.1 As per Codal provisions, the treasury officer should check the entire history of the
GPF account right from the commencement of the subscriptions in general, before
authorizing the final payments. A detailed check has to be done during last five years of
subscriptions to ensure that Debits / credit lying in suspense during the period of
subscriptions to the fund are adjusted to the subscriber‟s accounts. Further, consequent on
retirement of the subscriber the entire amount standing at the credit of the subscriber is
paid along with interest.
In two DTOs, we noticed that there were 8 cases where missing debits and interest
thereon were not accounted for in the subscriber‟s account at the time of Final
Withdrawal. This had resulted in excess payment of GPF final payment amounting to
Rs.2,38,600/- (excluding interest). Details are shown in Annexures 3.4.1.
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Misclassification of Class IV GPF Debits under regular GPF:
3.4.2 In two DTOs, we noticed that 15 items of debits amounting to Rs.8,72,100/-
pertaining to Class IV GPF were misclassified under SH-01 Regular GPF. Non posting of
these debits in the subscriber‟s accounts inflates the GPF balances and the risk of excess
withdrawal cannot be ruled out. Details are shown in Annexure 3.4.3 and 3.4.4.
Recommendations:
Monthly data of GPF particulars (employees ID, Name of the Employee,
Transaction month, Voucher No, DDO Code, Subscription/Withdrawal,
Classification Amount etc) may be shared among all stake holders of the fund
manager for cross checking.
Capture of sanction Order details in respect of withdrawals from GPF may also
be automated and link with payment voucher.
Minus balance in GPF accounts:
3.4.3 As per GPF Rules, GPF account should have positive balance or nil balance and in
no case withdrawals such as Temporary Advance and/or Part Final Withdrawal should
exceed the available balance to the credit of the subscriber.
In four DTOs, we noticed that there were 43 cases of minus balance amounting to
Rs.13,99,645/- in GPF accounts as on 31st March 2015. This was due to non posting of
missing debits which resulted in excess withdrawal of TA/PFW. Details are shown in
Annexure 3.4.5.
Non-accountal of debit in GPF Account:
3.4.4 In two DTOs, we observed that Temporary Advances amounting to Rs.92,000/-
were sanctioned to two subscribers and the monthly installments were being recovered.
However, the amounts of Temporary Advance sanctioned were not posted to the
individual account thereby inflating the GPF balances in the accounts of the subscribers.
Details are given in Annexure 3.4.6.
ANNUAL REVIEW REPORT 2015-16
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Incorrect calculations of average balance under Social Security cum Booster
Scheme:
3.4.5 On the death of the subscriber, while authorizing the Final Payment, the legal heirs
of the deceased subscriber are entitled to the benefit under Social Security cum Booster
Scheme. This benefit is admissible only if the balance in GPF account had not fallen less
than the prescribed limits during the last 36 months prior to the date of death of the
subscriber. The additional amount payable under Booster Scheme shall not exceed
Rs.20,000/-.
Due to incorrect calculations under Social Security cum Booster Scheme, we noticed in
two cases that an amount of Rs.26,224/- was paid in excess to the nominees/legal heirs of
the deceased subscribers. Details are given in Annexure 3.4.8.
Class IV GPF balances not transferred to AG on promotion:
3.4.6 When a Class IV official is promoted to Class III cadre, a proposal for allotment of
new Regular GPF Account number should be submitted by the DDO concerned. On
receipt of the new Account Number from Accountant General, the DTO authorizes the
accumulated balance standing to the credit of the subscriber in favor of DDO concerned.
The DDO draws an adjustment bill for the amount. After passing the bill by STO/DTO,
the relevant schedule is transmitted to AG office along with monthly account for
affecting the transfer of Class IV GPF to Regular GPF account.
In four DTOs we found that there were 112 cases of Class IV employees promoted to
Class III but their GPF accounts are still being continued in Class IV GPF. Details are
shown in Annexure 3.4.9.
Poor Service Delivery:
3.4.7 On retirement of the subscriber due to superannuation/death/medical invalidation
etc., the amounts standing to the credit of his GPF Account should be finalized and paid
to him/beneficiary within a period of 15 days from the date of receipt of FW application.
In DTO Srikakulam, we noticed that in 4 cases there was inordinate delay in finalization
of FW cases. Delay in authorization of the cases ranged from 45 days to 353 days. Details
are given in Annexure 3.4.10.
ANNUAL REVIEW REPORT 2015-16
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Section – V: Internal Control Mechanism and System issues:
3.5.1 Treasuries have become increasingly dependent on Computerized Information
System to carry out business operations, service delivery and to process, report and
maintain essential information. As a result, the confidentiality, integrity, availability and
reliability of these computerized data/information are a major concern to the
management.
The records relating to treasury transactions in IMPAcT package was test checked to
evaluate the efficiency and effectiveness of the system in achieving the targeted objective
and to assess the adequacy of good practices of Information Technology governance
along with the controls build to ensure data integrity, security of data and other IT assets.
Assessment of the Internal Control System:
3.5.2 Internal control is defined as a process affected by an entity's management and
other personnel, designed to provide reasonable assurance regarding the achievement of
objectives in the following categories:
Effectiveness and efficiency of operations;
Reliability of financial reporting; and
Compliance with laws and regulations.
It plays an important role in preventing and detecting fraud and protecting the
organization's resources.
The following table gives overview of organizational goals / objectives and control
procedures based on understanding of the Treasuries and Accounts Department and
international best practices.
ANNUAL REVIEW REPORT 2015-16
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Table 3.3: Organizational Objectives and Control Procedures DTO’s Objectives
Preventive Control Detective Control Operational Objectives:
DTO’s Objectives Preventive Control Detective Control
Operational Objectives:
a) To carry out treasury
operations (receiving and
making payments on behalf
of government) in an
economical, efficient and
effective manner
b) To carry out certain
payments (MH 2054, 2071)
where DTO himself is the
DDO, in a regular and
efficient manner
c) To render quality service to
its clients
d) To adopt national
/international best practices in
treasury management
Compliance objectives
e) To comply with applicable
laws/regulations (IT Act,
VAT Act, statutory codes
and manuals) in its
operations
Reporting objectives
f) To render monthly account
to AG timely and
accurately
g) To render various statutory
and MIS reports and returns
to higher authorities
Availability of updated
operational manuals.
Documentation in files,
registers, working papers
enabling accountability &
transparency
System of Diary & Dispatch
Separation of duties (preparer
of bill, checker of bill, cashier,
cheque authorizing officer)
Provision of different registers
to facilitate operations and to
watch compliance to
orders/instructions
Maintenance of Guard file,
calendar of Return (COR)
Supervision;
Monitoring and Feedback to
field staff
Annual physical verification of
records
Reconciliation of figures
Top management reviews at the
level of DTA
Checklists for key processes
(passing DDO‟s bills, making
first pension payments, revision
in monthly pensions)
System of Assurance memo /
certificates by DDOs / dealing
assistant
Inspection by higher
authorities, Internal
Audit, AG
Management review
by experts,
Rendition of reports &
returns to higher
authorities which may
be inter alia designed
to watch compliance
of orders by
subordinate offices.
Suggestion scheme
Effective grievance
settlement system
Open environment
enabling expression of
grievances,
complaints
Establishment of
performance
indicators
ANNUAL REVIEW REPORT 2015-16
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We tried to assess the state of internal control system of the District Treasuries through
review of codes, manuals, GOs, walk through and review of transactions.
We noticed the following deficiencies in specified areas of operation.
Deficiencies in IMPAcT:
3.5.3 Evolving suitable mechanism for Internal Audit of Systems:
The defects noticed in various modules of IMPAcT package in respect of Minus Balance
in PD Accounts including NPS, Drawal of Budget over and above the provisions,
Misclassifications, AC/DC Bills etc requires immediate corrections in the software to
avoid repeated errors in various reports generated by the system.
3.5.4 Linking of AC Bills and DC Bills
We observed that treasuries were maintaining the AC/DC Bill register manually and there
exist discrepancies between entries recorded in the manual register and details available
in the system. In order to prevent the discrepancies, we suggested that the AC/DC Bill
Register may be generated through system directly for synchronization of data and for
effective watching of pendency of DC Bills. A dead line may be fixed to transfer all
outstanding manual balances to IT system.
Deficiencies in CINB System:
3.5.5 We observed in CINB account that a Modules for re-uploading of failed transaction
is provided to all Treasury Officers. In the said screen, the transaction for which bank
provides response as “failure” will only be displayed for re-upload. It is based on Token
number and Trans ID. It was observed that banks are not providing Unique Transaction
Reference numbers (UTR) in their data base being provided electronically. Absence of
this vital information has led to difficulties in reconciliation by the treasury officials. If
UTR number is also obtained from banks, linking of payments can be done
electronically. Keeping the advantages in obtaining the UTR numbers in view, it is
suggested the DTA to take the matter with Banks rigorously and ensure that the
information is obtained at the earliest.
ANNUAL REVIEW REPORT 2015-16
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DTO’s inspection of Sub – Treasuries:
3.5.6 The work of the sub-treasuries is inspected by the District Treasury Officer once in
a calendar year under SR12 of TR5 of the Treasury Code Vol I. The inspection of the
District Treasury Officer should be mainly on the technical side. He is also supposed to
examine the points on the administrative side and offer his remarks as to the working
condition of the sub-treasuries.
We noticed that during DTOs inspections, the STOs were required to answer several
questions in the prescribed questionnaire. We found that several questions contained in
the questionnaire had lost its relevance post computerization. The Inspection carried out
was therefore routine and ineffective.
Recommendations:
DTA may kindly consider on merit the following suggestions:
The DTA should come out with a comprehensive plan and evolve suitable
methodology for inspection of computerized treasuries.
The Department should adopt a personnel management policy to train the
personnel in treasuries in project and data management as well as in accounting
system.
Control on certain non-budgeted Head of Accounts to prevent excess drawal.
3.5.7 There is a well-defined control mechanism in IMPAcT package to check the
expenditure against the budget provision for each DDO under relevant Head of Account.
The system will not allow passing of the bills if budget is not available under the relevant
Head of Account. Though systemic control is available budgeted heads, it is suggested
that similar control may be incorporated for certain non-budgeted expenditure like
Surrender Leave Bills, LTC Bills, GPF withdrawals etc to prevent excess/ fraudulent
drawals. Since the employee details along with pay particulars are available in HRMS
package, controls can be placed for the above mentioned items. For example, the total
amount of surrendered leave (even if drawn in multiple spells) can be restricted to
maximum of the average total salary drawn by the DDO during the previous financial
year.
ANNUAL REVIEW REPORT 2015-16
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ANNUAL REVIEW REPORT ON WORKING OF
PAY AND ACCOUNTS OFFICE (AP), HYDERABAD
Introduction:
The PAO (AP), Hyderabad has been functioning from 02/06/2014. The current review
covers the period of 2015-16. The remarks/review included in this report is illustrative
and has been communicated to PAO (AP), Hyderabad for necessary action.
Replies not received for outstanding audit Objections:
4.1 A list of outstanding major audit objections for which replies were not furnished to
the audit as on 31.03.2016 is shown in Annexure-4.1. PAO is requested to pursue with
the respective departments/DDOs and ensure that replies are furnished to all outstanding
audit objections for early settlement.
Excess payment towards VAT:
4.2 In six cases, excess payment of Rs.2,76,630/- on VAT was noticed during purchase of
various Goods as detailed in Annexure 4.2
Short/Non-recovery of IT:
4.3 As per provisions of Income Tax Act 1961, IT has to be deducted at source while
making payments towards rent, professional charges, contracts etc. It was however
noticed in 5 cases that IT has not been effected to an extent of Rs.37,867/- as detailed in
Annexure 4.3
Excess/inadmissible payments of TA/LTC/Surrender leave:
4.4 It was noticed that in 3 cases excess amount of Rs.28,753/- was paid towards
TA/LTC/Surrender leave as detailed in Annexure 4.4.
PART-IV
ANNUAL REVIEW REPORT 2015-16
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Excess payment of hire charges on vehicles:
4.5 It was noticed that in one case excess payment of hire charges on vehicles amounting
to Rs.11,313/- as detailed in Annexure 4.5.
Inadmissible payment of POL charges:
4.6 In one case inadmissible payment of Rs.9810.50 on POL charges was noticed as
detailed in Annexure 4.6.
Excess payment on purchase of spare parts/cell phone bill charges:
4.7 It was noticed that in 2 cases excess amount was paid to an extent of Rs.6,876/-
towards purchase of spare parts/cell phone bill. Details are shown in Annexure 4.7
Excess payment towards Service Tax:
4.8 It was noticed that in one case an amount of Rs.6,190/- was paid in excess towards
Service Tax as detailed in Annexure 4.8.
Excess payment due to variation in rates:
4.9 It was noticed that in one case an amount of Rs.6,395/- was paid in excess due to
variation in rates for supply of A4 size paper as detailed in Annexure 4.9.
Want of Documents/Details/Orders:
4.10 We observed that documents/information/orders were not enclosed (wanting) in 73
cases. Details are in Annexure 4.10.
Classification of funds under minor head 800:
4.11 We noticed in three cases that funds were wrongly classified under the minor head
800 for the major heads given in Annexure 4.11.
Deputy Accountant General (W & F)
ANNUAL REVIEW REPORT 2015-16
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Annexures
ANNUAL REVIEW REPORT 2015-16
- 37 -
Annexure 1.1
List of DTOs/ATOs/STOs in Andhra Pradesh
Srikakulam District Vizianagaram District
1 DTO, Srikakulam 1 DTO, Vizianagaram
2 STO, Narasannapeta 2 STO, Bobbili
3 STO, Palakonda 3 STO, Gajapathinagaram
4 STO, Palasa 4 STO, Parvathipuram
5 STO, Ponduru 5 STO, Salur
6 STO, Rajam 6 STO, Srungavarapukota
7 STO, Sompeta 7 STO, Bhogapuram
8 STO, Tekkali 8 STO, Cheepurupalli
9 STO, Amudalavalasa 9 STO, Kothavalasa
10 STO, Itchapuram 10 STO, Kurupam
11 STO, Kotabommali 11 STO, Nellimarla
12 STO, Hiramandalam at Kothur 12 STO, Badangi at Therlam
13 STO, Pathapatnam 13 STO, Vizianagaram
14 STO, Srikakulam East Godavari District
Visakhapatnam District 1 DTO, East Godavari at Kakinada
1 DTO, Visakhapatnam 2 STO, Alamuru
2 STO, Anakapallli (E) 3 STO, Amalapuram
3 STO, Bheemunipatnam 4 STO, Kakinada
4 STO, Chodavaram 5 STO, Kothapeta
5 STO, Elamanchili 6 STO, Peddapuram
6 STO, Narsipatnam 7 STO, Rajahmundry
7 STO, Paderu 8 STO, R.C.Puram
8 STO, Visakhapatnam 9 STO, Rampachodavaram
9 STO, Anakapalli(W) 10 STO, Rayavaram
10 STO, Araku 11 STO, Razole
11 STO, Chintapalli 12 STO, Addateegala
12 STO, Kota Uratla 13 STO, Mummidivaram
13 STO, Madugula 14 STO, Pithapuram
14 STO, Nakkapalli at Payakaraopeta 15 STO, Prathipadu
West Godavari District 16 STO, Tuni
1 DTO, W.G. at Eluru 17 STO, Jaggampeta
2 STO, Bhimavaram 18 STO, Korukonda
3 STO, Chintalapudi Prakasam District
4 STO, Gopalapuram 1 ATO, Kandukuru
5 STO, Kovvur 2 ATO, Markapur
6 STO, Narasapuram 3 STO, Addanki
7 STO, Nidadavole 4 STO, Ongole
8 STO, Palakol 5 STO, Martur
9 STO, Polavaram 6 STO, Yerragondlapalem
ANNUAL REVIEW REPORT 2015-16
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10 STO, Tadepalligudem 7 STO, Podili
11 STO, Tanuku 8 STO, Kanigiri
12 STO, Akiveedu 9 STO, Giddaluru
13 STO, Bhimadole 10 STO, Darsi
14 STO, Eluru 11 STO, Cumbum
15 STO, Penugonda 12 STO, Chirala
Krishna District 13 DTO, Prakasam at Ongole
1 DTO, Vijayawada (W) Nellore District
2 ATO, Vijawada (E) 1 ATO, Gudur
3 ATO, Nuzvidu 2 ATO, Kavali
4 ATO, Gudivada 3 STO, Nellore
5 STO, Vuyyuru 4 STO, Atmakur
6 STO, Gannavaram 5 STO, Kovvur
7 STO, Avanigadda 6 STO, Udayagiri
8 STO, Jaggaiahpeta 7 STO, Sullurupet
9 STO, Kaikaluru 8 STO, Butchireddipalem
10 STO, Nandigama 9 STO, Venkatagiri
11 STO, Thiruvuru 10 STO, Vinjamur
12 STO, Machilipatnam 11 STO, Podalakr
13 STO, Vissannapet 12 STO, Naidupet
14 STO, Mylavaram 13 STO, Rapur
15 STO, Pamaru 14 STO, Indukurpet
16 STO, Movva 15 STO, Vakadu
17 STO, Bantumilli 16 DTO, Nellore
18 STO, Kanchikacherla Kurnool District
19 DTO, Krishna @ Machilipatnam 1 ATO, Adoni
Guntur District 2 ATO, Nandyal
1 ATO, Narasaraopeta 3 STO, Allagadda
2 ATO, Tenali 4 STO, Alur
3 STO, Guntur 5 STO, Atmakur
4 STO, Gurazala 6 STO, Banaganapalli
5 STO, Vinukonda 7 STO, Dhone
6 STO, Sattenapalli 8 STO, Gudur
7 STO, Repalli 9 STO, Koikuntla
8 STO, Ponnuru 10 STO, Kurnool
9 STO, Mangalagiri 11 STO, Nandikotkur
10 STO, Mancherla 12 STO, Pattikonda
11 STO, Bapatla 13 STO, Yemmiganur
12 STO, Chilakaluripeta 14 STO, Srisailam
13 STO, Duggirala 15 DTO, Kurnool
14 STO, Nagaram Kadapa District
15 STO, Pedakurapadu 1 ATO, Jammalamadugu
16 STO, Piduguralla 2 ATO, Rajampeta
17 STO, Rajupalem 3 STO, Budvel
ANNUAL REVIEW REPORT 2015-16
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18 DTO, Guntur 4 STO, Kadapa
Ananthapur District 5 STO, Kamalapuram
1 ATO, Dharmavaram 6 STO, Lakkireddipalli
2 ATO, Penukonda 7 STO, Muddanur
3 STO, Ananathapur 8 STO, Proddatur
4 STO, Gooty 9 STO, Pulivendla
5 STO, Guntakal 10 STO, Railway Kodur
6 STO, Hindupur 11 STO, Rayachoti
7 STO, Kadiri 12 STO, Sidhavatham
8 STO, Kalyandurg 13 DTO, Kadapa
9 STO, Kambadur Chittoor District
10 STO, Kanekal 6 STO, Kuppam
11 STO, Kothacheruvu 7 STO, Nagari
12 STO, Madakasira 8 STO, Pakala
13 STO, Rayadurg 9 STO, Piler
14 STO, Singanamala 10 STO, Punganur
15 STO, Tadpatri 11 STO, Satyaveedu
16 STO, Uravakonda 12 STO, Srikalahasti
17 DTO, Ananthapur 13 STO, Thamballapalli
Chittoor District 14 STO, Tottambedu
1 DTO, Tirupati 15 STO, Vayalpadu
2 ATO, Madanapalli 16 STO, Palamaneru
3 STO, Chittoor 17 STO, Puttur
4 STO, Bangarupalem 18 DTO, Chittoor
5 STO, Chandragiri
Annexure 1.2
Statement showing district wise break up of ATOS/STOS
Sl.No. Name of the District
Treasury
Number of Divisional
Assistant Treasuries
Number of Sub
Treasuries
TOTAL
1. Srikakulam 2 11 13
2. Vizianagaram 1 11 12
3. Visakhapatnam 2 11 13
4. East Godavari 3+1 DTO 13 17
5. West Godavari 2 12 14
6. Krishna 3+1 DTO 14 18
7. Guntur 2 15 17
8. Prakasam 2 10 12
9. Nellore 2 13 15
10. Kurnool 2 12 14
11. Kadapa 2 10 12
12. Anantapur 2 14 16
13. Chitoor 1+1 DTO 15 17
Total 26+3 161 190
ANNUAL REVIEW REPORT 2015-16
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Annexure 2.1
Delay in receipt of Monthly Accounts/LOP Vouchers from Treasuries
Sl.No Name of the
Treasury
Due
date
Month wise delay in submission of Monthly Accounts by the Treasuries
during the year 2015-16
Apr
15
May
15
Jun
15
Jul
15
Aug
15
Sep
15
Oct
15
Nov
15
Dec
15
Jan
16
Feb
16
Mar
16
No.of times
delay during
the year
1 Srikakulam 18th - - - 6 - 1 - - 3 4 - - 4
2 Visakhapatnam 18th - - - 2 3 2 1 - 2 - - - 5
3 East Godavari 18th - - - 1 - - - - - - - - 1
4 West Godavari 18th - - - - 3 - - - - 3 2
5 Krishna 16th 2 2 - 3 5 3 2 - 3 1 - 2 9
6 Guntur 16th 2 1 - 6 5 3 4 - 6 3 - 5 9
7 Prakasam 16th - - - 1 2 - - - - - - 2 3
8 Nellore 16th 2 - 4 4 - - 7 1 - 2 - 5 7
9 Kurnool 18th - - 3 3 - - - - - - - 3 3
10 Anantapur 17th 1 - - 2 - - 1 - - 5 - 5 5
11 Chittoor 17th 1 - 4 4 - - - - 1 - - 5 5
12 Kadapa 17th 1 5 - 4 - 2 - - - - - 2 5
13 Vizianagaram 18th - - 4 1 - - - - - - - 1 3
14 A.P.Hqrs Try 13th - 3 - 6 8 3 4 1 - 4 1 5 9
Total Delay (In days) 9 11 15 43 26 14 19 2 15 19 1 38
Annexure 2.2
Details of wanting vouchers to the end of March 2016
Sl.No District No. of items Amount (Rs)
1 Srikakulam 2,067 40,93,60,515
2 Visakhapatnam 6,625 365,61,47,065
3 East Godavari 2,531 50,72,08,191
4 West Godavaaari 2,129 238,20,38,523
5 Krishna 3,968 131,19,14,579
6 Guntur 4,387 570,06,66,799
7 Prakasam 1,983 30,06,89,751
8 Nellore 6,204 103,20,52,520
9 Kurnool 5,165 305,70,87,478
10 Ananthapur 3,547 200,70,06,451
11 Chittoor 8,512 356,46,58,019
12 Kadapa 785 20,45,07,177
13 Vizianagaram 1,198 49,22,40,869
Total 49,101 2462,55,77,937
ANNUAL REVIEW REPORT 2015-16
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Annexure 2.3
Details of Wanting DC Bills to the end of March 2016
Sl.No District No. of items Amount (Rs)
1 Srikakulam 90 3,56,39,665
2 Vizianagaram 51 2,62,81,846
3 Visakhapatnam 68 106,57,75,145
4 East Godavari 10 16,51,570
5 West Godavari 69 6,22,76,301
6 Krishna 34 7,72,84,471
7 Guntur 127 10,50,86,082
8 Prakasam 46 1,71,29,051
9 Nellore 101 132,77,51,166
10 Kurnool 108 23,51,42,319
11 Ananthapur 41 31,1,01,289
12 Chittoor 193 15,56,47,683
13 Kadapa 112 3,17,49,703
Total 1,050 317,25,16,291
Annexure 2.4.1
Adverse Balance under Deposit Accounts in 2015-16
Sl
No
Head of
Account
Opening Balance
(Rs) Recipt (Rs) Payment (Rs)
Closing Balance
(Rs)
1. 8342-Other
Deposits -78,14,18,892.61 750349465.02 28,07,39,876.42 -311809304.01
2. 8443-Civil
Deposits -335,76,23,142.69 1395001087.50 14,39,90,903.00 -2106612958.19
3. 8448-Deposit
of local funds -346,87,39,350.08 103162098.00 83,73,19,927.51 -4202897179.59
4. 8449-Other
Deposits -423,64,85,603.33 3491522030.84 13,48,23,651.21 -879787223.70
5. 8550- Civil
Advance -156,42,241.08 0 0 -15642241.08
TOTAL -1185,99,09,229.79 574,00,34,681.36 139,68,74,358.14 -751,67,48,906.57
Annexure 2.4.2
Variation between SA-112 and Plus and Minus Figures
Month Head of Account District SA-112 Figure Plus & Minus Memo Figure
Receipts(Rs) Payments(Rs) Receipts (Rs) Payments (Rs)
7/2016 8338-104-01-000 Nellore 6,65,70,399 5,71,92,500 6,65,70,399 5,71,92,850
7/2016 8448-110-47-000 Kadapa 1,65,00,000 NIL 16,50,400 NIL
7/2016 8443-116-01 Eluru (-)6,09,658 NIL (-)6,81,108 NIL
ANNUAL REVIEW REPORT 2015-16
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Annexure 2.5.1
Misclassification of Motor Car Advance under Motor Cycle Advance
Sl.No Dist Month/Year Vr.No Amount(Rs)
1 Visakhapatnam 2/2016 64244 4,400
3/2016 70026 4,400
2 Kadapa (Irr) 2/2016 10 5,000
3/2016 313 5,000
3 Krishna 2/2016 35920 3,300
3/2016 40767 3,300
4 Chittoor 3/2016 35211 2,500
5 Ananthapur 2/2016 48807 4,050
3/2016 53804 4,050
6 PAO.AP.Hyd
2/2016 37 4,500
2/2016 45 9,000
2/2016 1 1,550
2/2016 11 4,500
2/2016 4 3,000
2/2016 1 7,500
2/2016 9 5,000
2/2016 1 4,000
2/2016 9 7,500
2/2016 1 4,364
3/2016 30 4,500
3/2016 2 4,500
3/2016 49 9,000
3/2016 21 1,550
3/2016 4 3,000
3/2016 1 7,500
3/2016 57 5,000
3/2016 2 4,000
3/2016 72 7,500
3/2016 21 4,364
Total 1,37,828
Annexure 2.5.2
Misclassification of Motor Cycle Advance under Motor Car Advance
Sl.No Dist Month/Year Vr.No Amount (Rs)
1 Chittoor 2/2016 76781 750
3/2016 82758 750
2 Krishna
2/2016 46660 1,500
2/2016 5656 500
2/2016 5683 750
3/2016 7015 750
3/2016 47518 1,500
3/2016 46989 500
3 Ananthapur
2/2016 57177 1,000
2/2016 57843 721
2/2016 49073 750
3/2016 53741 750
3/2016 64733 1,000
3/2016 61040 721
4 Nellore 2/2016 11464 750
5 AP Head Quarters
Treasury
2/2016 36039 800
3/2016 40118 800
3/2016 41317 13,500
Total 27,792
ANNUAL REVIEW REPORT 2015-16
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Annexure 2.5.3
Want of recovery particulars
Annexure 2.6.1
Details of overpayment cases as on 31-03-2015
Sl.No DTO Trans.ID &
Month
Amount
(Rs) Remarks
1 Ananthapur
2329 of 4/2016 26,000 Want of AM particulars
2323 of 4/2016 (-)16,323 -do-
2326 of 4/2016 (-)1,998 -do-
2 Visakhapatnam 1093 of 5/2016 12,000 Want of schedules
2160 of 5/2016 1,060 -do-
3 Chittoor 5668 of 6/2016 96,492 Want of RG recovery particulars
Sl
No GPF A/c No
Name of the
Subscriber
Date of
Retire
ment
Over
paid
Amount
(Rs)
Name of the DDO Latest Action taken
1 57686/GA
G. Bhaskara
Rao
30.06.07 47,341 DTO, Visakha-
patnam
Addressed DTO vide F14/III/14-
15/1568 dt. 28.8.2014 to recover
from Dearness Relief of pensioner.
Latest reminder issued vide F103/
III/2015-16/1154 dt.10/03/2016.
Also sent E-mail on 09/06/2016.
2 15452/Agri H.V.Krishnama
Raju 30.06.15 9,745
Dy.Dir of Fisheries,
Yetmoga
jagannayakpur,
Kakinada
East Godavari
Dept addressed for recovery vide
341 dt.16/6/15. Reminder issued
vide Lr.No. F104/2015-16/1303-
05. dt.23/12/2015.
3 22053/PH Ch.Gopaiah 30.06.07 9,234
EE,NSJOO & M,
Macharla,
Guntur.
Addressed DDO vide f107/II/2015-
16/968 dt.15.3.2016. Also
addressed higher authority on
14/06/2016.
4 16002/Medl M.V.Subba Rao 30.06.96 36,851
MO,PHC,
Parchuru
Prakasam dist
DTA addressed for recovery from
pensionary benefits vide
LrNo.Fds108/III /1311
dt.16/3/2016.
5 20065/PH K.Krishna
Reddy 27.05.03 30,841
Dist Coordinator
Hospital, APVVP,
Ongole
Pension group intimated for
recovery from pensionary benefits
vide Fds108/TR No.116
Dt.16/3/2016. Reminder sent on
8/6/2016
6 3494/PR G Ramanujam - 43,276 Dist Panchayat
Officer, Chittoor
Reminder for recovery issued vides
fds 109 /II/2015-16/460 dt. 06-10-
2015. Reminded again on
11/01/2016.
Total 1,77,288
ANNUAL REVIEW REPORT 2015-16
- 44 -
Annexure 2.6.2
Amounts paid on Authorizations after validity period
Sl.No. Name of Treasury GPF A/c No. Authorization
Date Payment Date Amount (Rs)
1 Ananthapur 61715/POL 24/7/2015 11/3/2016 1,122
2 Ananthapur 78490/EDN 17/7/2015 25/1/2016 91,605
3 Ananthapur 60750/EDN 12/1/2015 8/3/2016 8,142
4 Ananthapur 39797/GA 30/3/2015 10/11/2015 4,241
5 Ananthapur 2531/LAB 30/3/2015 30/11/2015 1,986
6 Chittoor 47688/GA 13/4/2015 26/10/2015 10,622
7 Chittoor 43196/GA 13/4/2015 21/10/2015 9,043
8 Chittoor 56481/GA 10/4/2015 21/10/2015 8,086
9 Chittoor 46825/GA 10/4/2015 21/10/2015 8,000
10 Chittoor 32628/MEDL 23/3/2015 12/1/2016 20,674
11 Chittoor 15477/PR 31/3/2015 21/10/2015 22,156
12 Chittoor 45107/MEDL 30/3/2015 13/1/2016 13,372
13 Chittoor 76496/PWWC 19/9/2014 22/3/2016 1,819
14 Chittoor 22507/MEDL 31/3/2015 12/1/2016 6,551
15 Chittoor 28471/MEDL 31/3/2015 13/1/2016 14,910
16 East Godavari 4424/WEL 28/8/2015 2/3/2016 1,70,824
17 East Godavari 8518/PR 21/5/2015 26/11/2015 2,41,475
18 East Godavari 9919/JUDL 10/7/2015 31/3/2016 4,36,710
19 East Godavari 7241/WEL 5/9/2014 10/7/2015 7,500
20 East Godavari 23485/WEL 1/4/2015 24/11/2015 2,87,504
21 Guntur 83268/POL 29/5/2015 7/12/2015 800
22 Guntur 123634/POL 24/5/2015 27/10/2015 9,379
23 Guntur 10674/CVD 27/3/2015 28/9/2015 2,836
24 Guntur 24909/PR 21/11/2014 6/11/2015 1,03,227
25 Guntur 23269/PR 3/12/2014 19/1/2015 78,190
26 Guntur 81832/POL 3/12/2014 9/9/2015 67,592
27 Kadapa 60025/EDN 20/7/2015 25/1/2015 15,000
28 Kadapa 110968/POL 11/6/2015 28/12/2015 5,403
29 Krishna 32782/PW 9/7/2015 12/1/2016 3,191
30 Krishna 32782/PW 6/7/2015 12/1/2016 76,340
31 Krishna 22175/PR 19/5/2015 23/11/2015 1,602
32 Kurnool 152670/POL 17/4/2015 30/1/2016 2,93,421
33 Kurnool 14630/AGRI 22/6/2015 20/1/2016 3,95,795
34 Kurnool 1154/FPC 22/7/2015 25/1/2016 3,454
35 Nellore 138626/POL 25/8/2015 26/2/2016 2,99,020
36 Nellore 48961/GA 21/8/2015 29/2/2016 7,163
37 Nellore 60193/EDN 13/3/2015 23/10/2015 2,912
38 Prakasam 82583/POL 5/5/2015 23/11/2015 3,315
39 Prakasam 69850/EDN 26/9/2014 16/11/2015 3,823
40 Prakasam 69582/EDN 26/9/2014 16/11/2015 4,664
41 Visakhapatnam 1499/LAB 28/5/2015 12/5/2015 3,678
42 Visakhapatnam 17449/PH 8/7/2015 14/1/2016 5,54,385
43 Visakhapatnam 137428/POL 22/5/2015 7/12/2015 98,423
44 Visakhapatnam 7324/CVD 18/3/2015 19/9/2015 14,899
ANNUAL REVIEW REPORT 2015-16
- 45 -
45 Visakhapatnam 10332/CT 15/9/2014 2/3/2016 10,030
46 Visakhapatnam 76109/MEDL 10/12/2014 12/6/2015 2,60,605
47 Visakhapatnam 4859/CT 24/11/2015 29/6/2015 9,70,584
48 Visakhapatnam 15560/MEDL 27/2/2015 31/8/2015 6,809
49 Visakhapatnam 33724/MEDL 12/9/2014 2/5/2015 1,85,944
50 Visakhapatnam 10344/JUDL 31/3/2015 21/10/2015 5,893
51 Vizianagaram 7252/PR 13/4/2015 21/10/2015 46,500
52 Vizianagaram 15387/WEL 25/2/2015 2/11/2015 6,738
53 West Godavari 47159/GA 21/4/2015 29/10/2015 7,31,104
54 West Godavari 80733/POL 23/12/2014 25/6/2015 3,532
55 West Godavari 1210/OSCS 20/1/2015 1/8/2015 6,473
56 West Godavari 42766/GA 23/3/2015 3/11/2015 6,575
Total 56,55,641
Annexure 2.6.3
Misclassification of Class IV GPF, CPS, ZPPF under Regular GPF during 2015-16
TREASURY/PAO No. of
Items
Credits Amount
(Rs)
No. of
Items
Debits Amount
(Rs)
ANANTHAPUR 297 15,12,085 3 3,51,400
CHITTOOR 276 12,18,322 5 8,93,485
EAST GODAVARI 634 23,55,877 5 1,90,992
GUNTUR 303 11,75,346 5 4,63,881
HYDERABAD URBAN (HQC) A P 70 6,93,163 12 5,37,340
KADAPA 214 11,46,015 3 1,83,110
KRISHNA 194 9,12,103 3 2,63,039
KURNOOL 242 13,37,489 8 7,78,678
NELLORE 286 12,93,514 1 1,20,000
PRAKASAM 255 10,10,860 5 5,06,700
SRIKAKULAM DTO 154 7,10,659 2 2,55,000
VISAKHAPATNAM 390 18,19,449 6 4,04,286
VIZIANAGARAM 83 4,15,645 2 1,60,000
WEST GODAVARI 192 8,77,194 6 1,85,742
PAO HYDERABAD(HQR)AP 587 41,73,261 2 60,001
TOTAL 4,177 2,06,50,982 68 53,53,654
ANNUAL REVIEW REPORT 2015-16
- 46 -
Annexure 2.6.4
Operation of SA 111 during 2015-16
DISTRICT
CREDITS DEBITS
No of
Vrs/sch
Total Amount
(Rs)
No of
Vrs/sch Total Amount (Rs)
Ananthapur 12 2,25,744 3 2,55,000
Chittoor 36 10,13,532 5 8,45,000
Kadapa - - 1 93,000
East Godavari - - - -
Guntur - - - -
Krishna - - - -
Kurnool 32 3,64,683 1 2,07,000
Nellore 52 10,85,340 8 12,65,000
Prakasam - - - -
Srikakulam DTO 10 5,84,162 3 4,25,000
Visakhapatnam 39 10,22,015 15 25,22,200
Vizianagaram - - - -
West Godavari 9 99,760 - -
Hyderabad Urban(HQC)AP 174 31,30,879 24 39,35,657
TOTAL 364 75,26,115 60 95,47,857
Annexure 2.6.5
Wanting Schedules during the year 2015-16.
SL.No. Treasury Number of Schedules Amount (Rs)
1 Ananthapur 189 8,15,675
2 Chittoor 393 22,01,436
3 East Godavari 415 31,02,215
4 Guntur 411 26,17,421
5 Hyderabad Urban (HQC) A P 31 3,04,898
6 Kadapa 267 25,26,668
7 Krishna 136 6,56,699
8 Kurnool 413 42,98,332
9 Nellore 410 62,14,165
10 Prakasam 213 10,12,133
11 Srikakulam DTO 206 20,17,699
12 Visakhapatnam 801 75,76,846
13 Vizianagaram 168 12,77,966
14 West Godavari 236 22,03,713
TOTAL 4,289 3,68,25,866
ANNUAL REVIEW REPORT 2015-16
- 47 -
Annexure 3.1.1
DTO/STOs inspected during the Year 2015-16
Sl.No. Name of DTO/STO Dates of Inspection Duration
(Days) From To
East Godavari
1 DTO Kakinada EG 07.09.2015 09.09.2015 3
2 STO Amalapuram 10.09.2015 11.09.2015 2
3 STO Mummidavaram 14.09.2015 16.09.2015 3
4 STO Kothapeta 18.09.2015 19.09.2015 2
Ananthapur
5 DTO Ananthapur 07.09.2015 09.09.2015 3
6 STO Gooty 10.09.2015 11.09.2015 2
7 STO Guntakal 14.09.2015 16.09.2015 3
8 STO Singanamala 18.09.2015 19.09.2015 2
9 DTO Kurnool 07.09.2015 09.09.2015 3
10 STO Srisailam 10.09.2015 11.09.2015 2
11 STO Yemmiganur 14.09.2015 16.09.2015 3
12 STO Adoni 18.09.2015 19.09.2015 2
West Godavari
13 DTO West Godavari 16.11.2015 21.11.2015 6
14 STO Eluru 23.11.2015 25.11.2015 3
15 STO Chintalapudi 26.11.2015 28.11.2015 3
16 STO Tadepalligudem 30.11.2015 02.12.2015 3
17 STO Bhimavaram 03.12.2015 05.12.2015 3
18 STO Tanuku 26.11.2015 28.11.2015 3
19 STO Palakollu 30.11.2015 02.12.2015 3
20 STO Narsapuram 03.12.2015 05.12.2015 3
Vizianagaaram
21 DTO Vizianagaram 16.11.2015 21.11.2015 6
22 STO Vizianagaram 23.11.2015 25.11.2015 3
23 STO Bhogapuram 26.11.2015 28.11.2015 3
24 STO Srungavarapukota 30.11.2015 02.12.2015 3
25 STO Kothavalasa 03.12.2015 05.12.2015 3
26 STO Parvathipuram 26.11.2015 28.11.2015 3
27 STO Saluru 30.11.2015 02.12.2015 3
28 STO Gajapathinagaram 03.12.2015 05.12.2015 3
Nellore
29 DTO Nellore 16.11.2015 21.11.2015 6
30 STO Nellore 23.11.2015 25.11.2015 3
31 STO Kovur 26.11.2015 28.11.2015 3
32 STO Atmakur 30.11.2015 02.12.2015 3
33 STO Kavali 03.12.2015 05.12.2015 3
34 STO Gudur 26.11.2015 28.11.2015 3
35 STO Vakadu 30.11.2015 02.12.2015 3
36 STO Naidupet 03.12.2015 05.12.2015 3
Prakasam
37 DTO Ongole 16.11.2015 21.11.2015 6
38 STO Ongole 23.11.2015 25.11.2015 3
39 STO Addanki 26.11.2015 28.11.2015 3
40 STO Darsi 30.11.2015 02.12.2015 3
41 STO Podili 03.12.2015 05.12.2015 3
42 STO Kanigiri 26.11.2015 28.11.2015 3
43 STO Cumbum 30.11.2015 02.12.2015 3
44 STO Giddaluru 03.12.2015 05.12.2015 3
Visakhapatnam
ANNUAL REVIEW REPORT 2015-16
- 48 -
45 DTO Visakhapatnam 04-01-2016 07-01-2016 4
46 STO Visakhapatnam 08-01-2016 12-01-2016 3
47 STO Chintapalli 18-01-2016 20-01-2016 3
48 STO Paderu 21-01-2016 23-01-2016 3
49 STO Madugula 25-01-2016 27-01-2016 2
50 STO Araku 28-01-2016 29-01-2016 2
51 STO Kotauratla 18-01-2016 20-01-2016 3
52 STO Anakapalli West 21-01-2016 23-01-2016 3
53 STO Anakapalli East 25-01-2016 27-01-2016 2
54 STO Bheemunipatnam 28-01-2016 29-01-2016 2
Srikakulam
55 DTO Srikakulam 21-01-2016 28-01-2016 6
56 STO Srikakulam 18-01-2016 20-01-2016 3
57 STO Sompet 04-01-2016 06-01-2016 3
58 STO Palasa 07-01-2016 08-01-2016 2
59 STO Tekkali 11-01-2016 12-01-2016 2
60 STO Pondur 04-01-2016 06-01-2016 3
61 STO Rajam 07-01-2016 08-01-2016 2
62 STO Amadalavalasa 11-01-2016 12-01-2016 2
Krishna
63 DTO Machilipatnam 21-01-2016 28-01-2016 6
64 STO Machilipatnam 18-01-2016 20-01-2016 3
65 STO Tiruvuru 04-01-2016 06-01-2016 3
66 STO Jaggaiahpet 07-01-2016 08-01-2016 2
67 STO Vissannapet 11-01-2016 12-01-2016 2
68 STO Kanchikacherla 05-01-2016 06-01-2016 2
69 STO Movva 07-01-2016 08-01-2016 2
70 STO Bantumilli 11-01-2016 12-01-2016 2
Kadapa
71 DTO Kadapa 04-01-2016 08-01-2016 5
72 STO Kadapa 11-01-2016 12-01-2016 2
73 STO Proddutur 18-01-2016 20-01-2016 3
74 STO Kamalapuram 21-01-2016 23-01-2016 3
75 STO Siddavatam 25-01-2016 28-01-2016 3
76 STO Rly.Koduru 18-01-2016 20-01-2016 3
77 STO Rajampet 21-01-2016 23-01-2016 3
78 STO Lakkireddypalli 25-01-2016 28-01-2016 3
Annexure 3.1.2
District wise break up of outstanding Inspection Reports and Paragraphs
District Inspection Reports Paragraphs
Srikakulam 39 105
Vizianagaram 19 55
Visakhapatnam 28 121
East Godavari 33 93
West Godavari 22 36
Krishna 31 47
Prakasam 18 47
Nellore 18 32
Kurnool 21 47
Ananthapur 20 32
Kadapa 35 93
Total 292 692
ANNUAL REVIEW REPORT 2015-16
- 49 -
Annexure 3.2.1
Non lapsing of Category ‘B’ Deposits
Sl.No District Revenue
Deposits(Rs)
Criminal
Court(Rs)
Labour
Act(Rs) CMD(Rs)
Security
Deposits(Rs)
Election
(Rs)
1 Kakinada 1,84,35,923 0
2 Kurnool 4,99,51,235 0
3 Vizianagaram 12,18,245 0
4 Nellore 1,00,242 14,022
5 Prakasam 2,54,52,624 0 6,38,046 6,60,845
6 Visakhapatnam 1,32,093 0
7 Srikakulam 2,27,74,439 6,41,942
8 Krishna 1,43,597 0 5,450
9 Kadapa 2,14,19,894 10,82,687 2,30,393 40,915 3,93,525
Total 13,96,28,292 17,38,651 5,450 8,68,439 7,01,760 3,93,525
Annexure 3.2.2
Non lapsing of Category ‘C’ Deposits
District SFC
(Rs)
Women &
child welfare
Funds(Rs)
Forest
Deposits
(Rs)
Chief Planning
Officer
(Rs)
12th Fin
Commissio
n
(Rs)
Other
Civil
Deposit
(Rs)
Misc
Deposits
(Rs)
ITDA Engg.
Funds
(Rs)
ZP Educa-
tional Funds
(Rs)
East Godavari 2,71,367 77,27,095
Kurnool 1,20,274
Prakasam 36,16,513
Srikakulam 4,60,811
West
Godavari 10,96,118 66,24,84,398
Krishna 49,282 1,192 82,690
Kadapa 5,43,324 1,41,250 7,22,750 20,000 40,012
Total 48,92,015 12,86,650 7,23,942 66,24,84,398 82,690 20,000 40,012 77,27,095 1,20,274
Annexure 3.2.3
a) Minus balances in P.D.Accounts to the end of 31.03.2015 at STO Yemmiganur
Sl.No Name of P D Account Classification Balance Amount as on
31.03.2015 (Rs.)
1 Sarpanch Soganur 8448-00-109-01-002 (-) 7,288
2 Sarpanch Chetnahalli 8448-00-109-01-002 (-)12,978
3 Sarpanch Vemugodu 8448-00-109-01-002 (-)10,870
Total (-) 31,136
ANNUAL REVIEW REPORT 2015-16
- 50 -
Annexure 3.2.4
b) Minus balances in PD Accounts to the end of 30.11.2015 at DTO, Srikakulam
Annexure 3.2.5
Pending CABs as on 31.12.2015
District
DTO/STOs
Total
CABs
due
CABs Obtained
received
Pending
CABs Krishna
Visakhapatnam
DTO Krishna
vVisakhapatnam
3,012 2,840 172
Visakhapatnam Kotauratla 73 57 16
Bheemunipatnam 68 53 15
Srikakulam
Amadalavalasa 95 -- 95
-do- 95 -- 95
-do- 95 -- 95
-do- 03 -- 03
-do- 03 -- 03
-do- 03 -- 03
-do- 01 -- 01
-do- 01 -- 01
Rajam 99 40 59
Kadapa
DTO Kadapa 2,706 2,636 70
Kadapa 480 264 216
STO Kadapa 179 162 17
Proddattur 108 86 22
Kamalapuram 190 80 110
Total 7,211 6,218 993
Annexure 3.2.6
Self cheques drawn by PD Administrators
DDO Name DDO CODE Head of
Account
Balance to the
end of 11/2015 in
Rs.
A.O Collector Office 0101-2302-001 8338-00-104 -12,066
A.O Dist.Court 0101-1603-004 8338-00-104 -1,32,304
PAO Srikakulam 0101-0705-001 8443-00-106 -23,03,038
Dy.CEO ZPP SKL 0101-2202-006 8448-00-102 -9,81,706
A.O Govt. Polytech(W) 0101-0302-001 8448-00-102 -2,25,660
RTO SKL 0101-2603-001 8448-00-102 -11,745
Total -36,66,519
Sl.
No
STO
Code Month DDO Code
Token
No Name of GP
Amount
(Rs.)
1 0505 01/2015 05052202031 6606 GP Kesarapalli 4,09,853
2 0509 03/2015 05022202027 10301 GP Konduru 6,70,398
3 0507 03/2015 05072202018 8089 GP Dabbakukpalli 7,00,000
4 0510 03/2015 05102202036 8171 GP Mylavaram 5,00,000
5 0510 04/2015 05102202010 394 GP Cheemalapadu 5,00,000
6 0510 04/2015 05102202023 384 GP Ibrahimpatnam 20,00,000
7 0518 04/2015 05182202009 619 GP Gandigunta 8,27,530
8 0505 05/2015 05052202031 765 GP Keesarapalli 23,30,000
9 0505 05/2015 05052202056 456 GP Surampalli 7,05,855
ANNUAL REVIEW REPORT 2015-16
- 51 -
Annexure 3.2.7
Variations between System and Manual Ledger Balances under PD account.
Dist Name of the
DTO/STO/DDO HOA As per Ledger As per system Difference
VZM
DTO/Vizianagaram 8342-117-04-001 3,22,27,320 55,80,791 2,66,46,529
STO/Vizianagaram 8443-116-01 2,20,485 63,500 1,56,985
STO/Parvathipuram
8443-105-01 16,000 61,000 45,000
8443-105-01 49,020 54,020 5,000
8443-105-01 1,30,000 1,35,000 5,000
NLR STO, Gudur 8448-120-02 3,42,60,286 3,43,72,370 1,12,084
PKM
MRO Giddalur 8443-101-01 1,50,136 1,76,503 26,367
MRO Komarole -do- 18,220 Nil 18,220
GJC Komarole -do- 1,55,857 Nil 1,55,857
DFO Giddalur -do- 2,93,581 14,40,675 11,47,094
AO Collector Ongole -do- Nil 1,68,136 1,68,136
MRO Santhanuthalapadu -do- 80,383 73,834 6,549
ZP GPF Ongole 8338 267,71,52,357 267,69,96,387 1,55,970
WG
ZP General Fund 8448-109-03-001 13,82,69,775 13,86,41,528 3,71,753
ZP Loan Fund 8448-109-03-007 78,97,744 78,01,707 96,037
Prl.Sr.Civil.Judge, Eluru 2,32,43,157 2,32,84,908 41,751
Srikakulam
STO Rajam 8443-01-04-001 1,57,95,714 1,83,76,902 25,81,188
STO Srikakulam 8443-01-01-001 83,581 1,63,206 79,625
DTO Srikakulam 8448-109-03-001 10,96,03,567 10,95,12,319 91,248
8448-120-02 1,39,03,758 1,29,05,340 9,98,418
Krishna STO Machilipatnam 8443-116-01 3,98,54,222 4,39,81,883 41,27,661
Kadapa DTO Kadapa 8338-104-01 202,92,17,563 202,91,09,488 1,08,075
Kurnool Sarpanch Jalamanch
8448-109-01-002 0 -3,000 -3,000
Sarpanch Kallukunta 0 6,924 6,924
Total Difference 3,71,48,471
10 0507 05/2015 25072202018 456 GP Dubbakapalli 5,00,000
11 0507 05/2015 050722020388 439 GP Singavaram 5,14,000
12 0505 06/2015 05052202040 994 GP Mustabad 16,02,065
13 0507 06/2015 0507220015 885 GP Chillakallu 9,10,845
14 0510 06/2015 05102202038 662 GP Mulapadu 6,00,000
15 0512 06/2015 05122202065 1881 GP Annavaram 7,00,000
16 0518 06/2015 05182202046 913 GP Yakamuru 7,50,000
17 0507 07/2015 05072202011 1437 GP Anumanchipalli 5,23,712
18 0510 07/2015 05102202035 1594 GP Morusumilli 7,50,000
19 0518 07/2015 05182202006 1612 GP ChinaOgirala 6,05,266
20 0518 07/2015 05182202036 2551 GP Pamidimukkala 9,57,232
21 0518 08/2015 05182202041 3262 GP Tadanki 7,00,000
22 0516 12/2015 05162202021 32107 GP Gosala 6,58,258
Total: 1,84,15,014
ANNUAL REVIEW REPORT 2015-16
- 52 -
Annexure 3.2.8
Variation between Administrator’s CAB and Ledger Balances
Name of the
Administrator Classification
Ledger figure as
On 30-6-2015
CAB figure as on
30-6-2015
Un-reconciled
Balance
Sarpanch
Mantralayam
8448-00-109-00-
01-001
17,91,094/-
7,91,094/- 10,00,000
Sarpanch
Ibrahim Puram -do- 19,176/- 4,176/- 15,000
Prl.District Judge,
Eluru -- 7,22,99,206.94 64,77,848.87 75,20,721
Prl.Sr.Civil Judge,
Eluru -- 2,04,83,089.42 1,99,73,811.42 5,90,278
Total Difference 91,25,999
Annexure 3.2.9
PD accounts not in operation for more than three years
Sl.No. Name of the
DTO/STO Head of Account Name of the Administrator
1 STO Vissannapeta
8443-103-01 STO-Vissannapeta
8443-121-01 MRO-Vissannapeta, A.Konduru, Chatrai,
Reddy gudem 8443-108-01
8443-106-01 The Principal, Govt. Junior College,
Vissannapet
8443-123-01 The Principal, Govt. Junior College,
Vissannapeta
8448-109-02-002 MEO, Vissannapeta
2 DTO Krishna 8443-106-01 Estate Abolitions
Jagir Abolitions
Annexure 3.2.10
Discrepancies in Employee Health Scheme contributions
Sl.No. Name of DTO Period of
misclassification
Amount misclassified
under 8342-118-04-001
(Rs)
Amount misclassified
under 8342-118-04-002
(Rs)
1 Kakinada 12/14 to 03/15 88,54,810 1,42,98,180
2 Ongole 11/14 to 10/15 60,63,150 -
3 Kadapa 11/14 to 10/15 59,69,690 -
Total 2,08,87,650 1,42,98,180
ANNUAL REVIEW REPORT 2015-16
- 53 -
Annexure 3.2.11
Unauthorized operation of Head of Accounts
MH SMH MNH GSH SH DTH SDH RP PNP VC Amount(Rs) Remarks
2211 00 200 12 05 000 - P P V 5,891 DTH & SDH not
furnished
2210 06 001 - 03 210 211 p N V 30,03,000 Operated Plan for Non-
Plan
2225 02 277 10 07 340 - P P V 6,180 Group Sub Head 10 to
be replaced by 12 2225 01 277 10 06 340 - P P V 68,410
2225 01 277 10 07 340 - P P V 27,424
8443 00 800 - 30 - - - - - 180 SH 03 have to be
operated instead of 030.
2225 01 277 10 07 340 - - - - - 24,070
(-)24,070/- was booked
under Group Sub-Head-
10.
Total 30,87,015
Annexure 3.2.12
Excess drawn amount beyond budget provision
Sl.No DTO No.of DDOs No.of HOAs Budget Provision
(Rs) Expenditure (Rs)
1 Visakhapatnam 15 84 0 1,52,05,389
2 West Godavari 2 2 14,000 3,98,192
Total 17 86 14,000 1,56,03,581
Annexure 3.2.13
No Expenditure on Budget allocated
Sl.No. DTO/STO No.of DDOs No.of HOAs Budget Provision
(Rs) Expenditure (Rs)
1 Visakhapatnam 39 225 19,79,43,996/- 0
2 STO-Tekkali
(Srikakulam) 2 2 57,25,099/- 0
Total 41 227 20,36,69,095/- 0
ANNUAL REVIEW REPORT 2015-16
- 54 -
Annexure 3.2.14
Amounts lying idle in CINB accounts
DTO/STO C B as on Closing Balance (Rs)
DTO West Godavari 31.10.2015 60,57,125
STO Parvathipuram 31.03.2015 4,27,48,281
DTO Ongole 30.11.2015 21,57,385
STO Ongole 30.11.2015 11,36,817
STO Darsi 30.11.2015 2,03,132
STO Addanki 30.11.2015 3,44,593
STO Kanigiri 30.11.2015 2,88,367
STO Cumbum 30.11.2015 41,33,660
STO Giddalur 30.11.2015 3,50,884
DTO Kadapa 31.12.2015 2,29,86,625
STO Siddavatam 31.12.2015 37,968
STO Kamalapuram 31.12.2015 35,000
STO Proddattur 31.12.2015 12,10,009
DTO Visakhapatnam 31.12.2015 9,17,21,845
STO Palasa 31.12.2015 5,29,842
STO Tekkali 31.12.2015 41,150
STO Sompeta 31.12.2015 42,192
Total 17,40,24,875
Annexure 3.2.15
Details of rent paid and non-deduction of TDS
SL
NO STO DDO WITH DDO CODE
RENT PAID
UP TO
NOVEMBER
2015(Rs)
TDS TO BE
DEDUCTED
@
10.3%(Rs)
1 Chintalapudi Govt. B C Boys Hostel, Borrampalem 1,43,280 14,758
2 Bhimavaram
Warden SWBH-I Bhimavaram 0403-2402002 77,713 8,004
Warden SWGH-I Bhimavaram 0403-2402006 54,746 5,639
BCBH Bhimavaram 0403-2503004 1,18,818 12,238
BCBH Bhimavaram 0403-2503004 39,606 4,079
BCGH Bhimavaram 0403-2503005 1,63,317 16,822
BCGH Bhimavaram 0403-2503005 46,662 4,806
BCBH Palakoderu 0403-2503008 53,367 5,497
BCBH Palakoderu 0403-2503008 22,976 2,367
BCBH Palakoderu 0403-2503008 35,578 3,665
Govt. BC College GH Bhimavaram 0403-2503015 82,352 8,482
Govt. BC College GH Bhimavaram 0403-2503015 20,588 2,121
Govt. BC College GH Bhimavaram 0403-2503015 41,176 4,241
Govt. BC College Hostel Bhimavaram 0403-2503016 1,63,092 16,798
TOTAL: 10,63,271 1,09,517
ANNUAL REVIEW REPORT 2015-16
- 55 -
Annexure 3.2.16
Payment of inadmissible Special Compensatory Allowance
Name of the Contract
Employee Drawn(Rs) From To
No. of
months
Total excess
payment(Rs)
E. Nooka Ratnam 475 7/2012 8/2015 38 18,050
T.. Satyababu 475 12/2013 7/2015 20 9,500
K. Kalyanam 475 8/2012 8/2015 36 17,100
K. Ch. Malleswar Rao 475 8/2012 9/2015 37 17,575
K. Manmadha Rao 475 8/2012 9/2015 37 17,575
Total 79,800
Annexure 3.2.17
Variation in cadre strength shown in the physical bill and online bill
Sl.No Name of the Post
Cadre strength submitted in the
physical bill
Cadre strength submitted
on-line bill
Cadre Strength Men in position Cadre Strength Men in position
1 Junior Asst-cum-typist 6 5 6 5
2 Record Assistant 1 1 1 1
3 Sr. Superintendent 2 2 2 3
4 Superintendent 1 1 1 --
5 Spl. Session Judge 1 0 1 1
6 Driver 1 0 1 0
7 Attender 3 0 3 0
8 Typist 2 2 2 2
9 Sr. Asst 1 1 1 1
10 Administrative Officer 1 1 1 1
11 Personal Asst. 1 1 1 1
Total 20 14 20 15
Annexure 3.2.18
Amounts credited to the various bank accounts from April 2014 to October 2015
Sl.
No.
Name of the Account
Holder Name of the Bank
Bank Account
Number
Amount credited
from CINB
Account (Rs.)
1. L. Bala V S Sarma &
L Lakshmi Suseela State Bank of India 11302001636 35,17,341
2 Lanka Baala Venkata
Subrahmanya Sarma State Bank of India 35087162360 8,78,964
3. Lanka Bala Venkata
Subrahmanyeswara Sarma
SBH, Bachupeta,
Machilipatnam 62323606231 9,13,107
4. BVS Sarma Lanka IDBI,
Machilipatnam 0871104000000611 2,85,258
5. Ms. Lanka Lakshmi Suseela ICICI Bank,
Machilipatnam 1309601502792 24,000
Total 56,18,670
ANNUAL REVIEW REPORT 2015-16
- 56 -
Annexure 3.2.19
Fraudulent and suspicious drawal
Sl.No. Particulars Amount (Rs.)
1 Total Amount credited into the above accounts of Sri LBVS Sarma 56,18,670
2 Eligible Amount in respect of Sri LBVS Sarma 4,50,000
3 Fraudulent and suspicious drawals for the period from 01-04-2014
to 31-10-2015 51,68,670
Annexure 3.2.20
Financial findings identified in STO Chintapalli
Fraudulent bills passed by K. Appala Raju, S.A. ( I/c STO)
1
10-05-2013 79,40,153
02-08-2013 79,08,568
22-11-2013 1,20,07,060
23-11-2013 78,98,843
TOTAL 3,57,54,624
2
The total amount credited into various bank accounts 1,92,07,557
Amounts passed by means of bank Demand drafts 1,65,47,067
TOTAL 3,57,54,624
Credited directly to K. P. Appala Raju, S.A. ( I/c STO)
personal Account SB A/C No. 3291012010627374
Token
No. Amount
3
10-May-13 806 2,09,064
10-May-13 812 3,62,292
10-May-13 813 3,90,491
10-May-13 822 3,62,292
10-May-13 824 3,90,491
TOTAL
17,14,630*
*The remaining amounts were credited to various bank accounts
Annexure 3.3.1
Excess paid inadmissible DR,MA &IR
District STOs
Service
Pensioner PPO No
Inadmissible/Excess amounts in Rs
DR Medical
Allowance IR
Visakha-
patnam
V. Chinnamma 22-SGC-009281 4,991 600 0
M. Ravanamma 22-SGC-04321 46,044 2,200 0
Visakha-
patnam
A Ch. Suramma 22-S-007193 2,210 400 0
K. Satyavathi 22-SGS-011239 4,991 600 0
B. Shouriamma 22-SGS-007037 4,991 600 0
Chintapalli S.Rajulamma 22-004359/FP 78,068 0 14,634
Ch.Ramanamma VSK005256/FP 73,917 3,800 19,725
West
Godavaari
Eluru
M.Vijaya Lakshmi MUN-WG-FP-
0406-000104 86,204 - -
K.Saramma MUN-WG-FP-
0406-000081 62,519 - -
Chintalapudi Master.Aditya
Eswar
20-004969/FP &
20-004914/FP 1,89,507 - -
Bhimavaram T.Veera Nagamani 20-020706/SP/FP &
MC-WG-1639/SP 4,116 - -
Total inadmissible payments 5,57,558 8,200 34,359
Annexure 3.3.2
ANNUAL REVIEW REPORT 2015-16
- 57 -
Excess payment on Financial Assistance
STO Name of the Pensioner PPO No Excess paid Financial
Assistance
Darsi
(Prakasasm Dist) K.V.Subbamma 13301/AST-FA 3,312
Bhogapuram
(Vizianagaram dist) T.A. Pydamma FA-2800 1,29,154
Total 1,32,466
Annexure 3.3.3
Excess payment due to Non-imposition of cut in Pension
District Name of
STO Name of Pensioner PPO No
Excess Amount
(Rs)
West
Godavari
Tadepalli-
gudem
C V Pothuraju 20-026492/SP 3,759
Y Purushotham 20-022623/SP 1,12,080
Bhimavaram M. Ammani 20-023036/SP 9,674
Tanuku Y VeeraVenkataNaga Anjaneyulu 20-021254/SP 2,94,119
Total 4,19,632
Annexure 3.3.4
Excess payment of pension due to irregular calculation in RPS 2015
Name of STO Name of the Pensioner PPO No. Excess Paid Amount (Rs)
Salur
(Vizianagaram Dist) B.Saraswathi 24-002494/FP 40,791-00
Total 40,791-00
Annexure 3.3.5
Excess payment of EFP due to non-observance of time limit
Name of STO Name of Pensioner PPO No Excess Amount paid (Rs)
Visakhapatnam S Simhachalam - 1,45,503
Movva
(Krishna Dist) B Sashi Rekha - 4,20,230
Bhogapuram
(Vizianagaram Dist) P.Venkatesh 24-FG-001452 26,570
Total 5,92,303
Annexure 3.3.6
Excess Payment of Pension due to non recovery of CVP
SI.No District Name of STO Name of the
Pensioner PPO No.
Excess Paid
Amount (Rs)
1
West Godavari Chintalapudi
M.Venkateshwara
Rao
Tahsildar/WG/
395/SP 2,823
P.Lakshmi APREIS/WG/
446/SP 4,312
2 Vizianagaram Vizianagaram J. Pydamma MPL-VZM-LF-30/SP 42,930
3 Prakasam Giddalur P Ch. Sidda Reddy 001-ZP-922 2,458
4
Visakhapatnam Visakhapatnam
V. Venkata Rao 22-SGC-012284 18,375
5 Md Hussain Rev/6606 &
Higher /4406 3,912
6 Ch. Prasad Rao 22-022497/SP 518
Total 75,328
ANNUAL REVIEW REPORT 2015-16
- 58 -
Annexure 3.3.7
Excess payment due to early restoration of CVP
STO
Name of the
pensioner & PPO
No
CVP
Value
(Rs.)
Date of
payment Restored on
Actual date
of
Restoration
Excess paid
(Rs.)
Visakhapatnam M.Mangamma
22-SGC-011159 1140 01.02.2001 23.09.2014 31.01.2016 18,240
Kanchikacherla
Krishna Dist.
K.Narasimha Rao
Edn/SP/007511 738 16-05-1997 01-05-2012 15-05-2012 369
Total 18,609
Annexure 3.3.8
Excess payment of pension
Name of
STO
Name of the
pensioner PPO No
Non recovery of
Anticipatory Pension and
Gratuity
Non recovery of
amount from
Gratuity
Srikakulam N.Parvathesam -- 52,948 --
Addanki T.Anjaiah 17-SGC-007143 -- 64,050
Total 52,948 64,050
Annexure 3.3.9
Non-recovery of Medical Premium
Sl.No STO Name of Pensioner PPO ID No PPO No
1 Kotauratla
K.PanduRanga 02039529 22-022464/SP
P.Peppey Simon 02040339 ICDS/VSP/3821/SP
M.V.RamanaPanthulu 02005599 ZP/696/SP
J.RamaChandra Murthy 02027587 22-020285/SP
D.Kavitha 02040431 22-004920/SP
B.Emelyamma 02025129 22-018691/SP
K.MaryRatnam 02027442 22-020303
G.Sivaramaiah 02040945 22-022254/SP
Shaik Peer Ahmed 02025696 22-018970/SP
K.RajuBabu 02040906 22-018327/SP
2 Anakapalli (W)
J Bhanu 02039832 22-022714/SP
B Suramma 02040617 VSP/6496/SP
K Leelawathi 02039803 22-022620/SP
K Jaya Bharathi 02024452 22-018270/SP
K Surya Kumari 02000654 22 SGC 011741
D S Nooka Raju 02022844 22-0117741/SP
P Gannama 02040434 AH/VSP/4354/FP
V Parvathi 02039288 -
V John Moses Raju 02001934 -
V VSubba Lakshmi 02023543 -
3 Bheemunipatnam
B Ramu Naidu 02002407 22-S-007563
S Sriramulu 02002424 22-SGC-007440
W Padmavathi 02026090 22-019313/SP
K Bhaskarmana 02038959 22-021877/SP
D Appala Naidu 02002494 22-SGC-015207
K Narayana Murthy 02002591 22-S-007452
K Satyavathi 02002599 22-SGC-009827
ANNUAL REVIEW REPORT 2015-16
- 59 -
A Venkataratnam 02002728 22-SGC-008030
N Satyanandam 02040657 22-023129/SP
P Prameela 02039991 22-022801/SP
T Appa Rao 02040427 22-023016/SP
V Narasiya Rao 02026564 FOR-VSP-2410
K Balaveerabhadra Rao 02040658 22-023117/SP
D PrasannaKumari 02027923 22-020585/SP
I Simhachalam 02002841 22-SGC-008433
Annexure 3.3.10
Medical Allowances not paid to pensioners
Sl.No STO Name of the Pensioner PPOID No. PPO No.
1 Anakapalli (W)
T Sridevi 02028967 PR-VZM-002058-SP
G Daniel Kennedy 02039414 22-004818/SP
D Kanaka Mahalakshmi 02039417 MPLTY/VSP/4051/FP
P Satyavathi 02039846 22-004867/FP
Ch Rama Lakshmi 02039907 SWD/VSP/1900/FP
Molugu Lakshmi 02040008 MPLTY/VSP/2060/FP
G Dayavathi 02040322 22-004789/FP
A Ravanamma 02040616 VSP/6634/FP/2014
Sahira Almas 02040628 22-004953/FP
Y Balanarasimha Rao 02040893 24-SGC-007095/SP
2 Bheemunipatnam
P Appalaswamy 02002442 REV-VSP-006010
C Pushpaveni 02003939 22-022571
D Nagaraju 02040500 22-023096/SP
P S Vasantha Rao 02002584 22-018811/SP
S R Mary Thomas 02003109 22-018455/SP
M Elsy 02003098 22-018438/SP
N Yellayyamma 02002328 VSP-FP-002936
Annexure 3.3.11
Non-deduction of Income Tax from the arrears of pension
Sl.No. Name of the Pensioner PPO ID
Reference PPO No
Amount
paid(Rs)
Date of
payment
TDS @
minimum
(10%)
1 Y.Krishna Karthik Goud 0406-35858 Police-WG-2258/FP 7,12,965 9/2014 71,297
2 P.Ratna Kumari 0406-36323 20-005181/FP 4,76,388 11/2014 47,639
Total 1,18,936
ANNUAL REVIEW REPORT 2015-16
- 60 -
Annexure 3.3.12
Inordinate delay in payment of First Pension
Name of the
STO
PPO No Name of the
pensioner
Date of
receipt of
PPO in
DTO
Date of
receipt
in STO
Date of
first
payment in
the STO
office
Delay in
days
Parvathipuram*
ID/VZM/65665/2014 D. Balaram 02-03-15 09-04-15 -- 37
24-002729/SP K.Satyavathi 01-07-15 11-08-15 -- 40
24-002728/FP V. Savitri Sahu 02-07-15 12-10-15 -- 100
24-002737/FP A. Vimala 10-09-15 10-11-15 -- 60
Vizianagaram*
CEO/VZM/3969/FP K Prabhavathi 05-08-14 24-11-14 -- 80
REV/VZM/5322/SP K.S. Appalanaidu 22-10-14 21-11-14 -- 30
24-002890/FP T.Sarada 27-10-14 05-12-14 -- 38
24-002703/FP L.S. Florence 22-12-14 05-03-15 -- 75
Visakhapatnam
22-022782/SP D. Thirupathi Rao -- 01.05.15
Not yet
paid as on
12/15
240
22-023188/SP G. Appalakonda -- 15.05.15
Not yet
paid as on
12/15
225
Thiruvuru
BC-KNA-5403-SP-2014 K.Saibabu -- 29-11-14 31-12-15 47
19-025046/SP TVGK Prasad -- 11-05-14 30-06-14 46
19-024760/SP U.Ramohanarao -- 26-01-14 28-02-14 29
EDN-KNA-2124-FP-
2014 B.Venkataramana -- 30-04-14 31-05-14 27
Jaggaiahpet
19-025470/SP BVV
Satyanarayana -- 13-07-15 27-08-15 41
19-005341/FP D.Balakumari -- 05-02-15 20-03-15 39
19-025018/SP K.Satyanarayana -- 07-06-14 10-07-14 29
19-025198/SP M.Satyanarayana -- 17-06-14 03-07-14 12
Vissannapet
APSWREIS/KNA/1830/
SP/2015 V.Mariamma -- 04-09-15 16-12-15 99
19-025352/SP B.Satyanarayana
Reddy -- 10-11-15 15-12-15 31
CSO/KNA/1976/FP/2015 B.Venkata Ramana -- 30-09-15 08-12-15 04
*delay at DTO for onward transmission to STO.
ANNUAL REVIEW REPORT 2015-16
- 61 -
Annexure 3.3.13
Details showing the non-return of PPOs to Pension Issuing Authorities:
Sl.No. STO
Code
PPO ID
NO. PPO NO. NAME
Date of death of
FP
1 0405 04004283 20-S-008516 P Krupamma 28.04.13
2 0405 04004189 EDN-WG-000460 K Narsimha Murthy 05.05.13
3 0405 04004468 20-S007157 P Gnanaratnam 13.11.13
4 0405 04004571 20-S-002479 M Sugunamma 18.12.13
5 0405 04004286 20-SGC-009183 No name 08.01.14
6 0405 04004240 20-SG-009401 No name 23.03.14
7 0405 04004459 20-SGC-011068 No name 29.03.14
8 0405 04004460 20-SG-003323 P Dharma Raju 29.03.14
9 0405 04004668 20-SGC-010882/FP MV Satyavathi 27.04.14
10 0405 04004172 ZP-831 T Kanakaratnam 02.05.14
11 0405 04004523 20-S-003943 No name 01.08.14
12 0405 04004310 ZP-217 Sd.AzeezUnnisa 20.10.14
13 0405 04004193 18-SG-015426 K Papulamma 23.10.14
14 0405 04027124 IRRE-WG-FP-000772 RavadaMahalaxmi 28.10.14
15 0405 04004715 20-S-001122 K Srinivasam 25.12.14
16 0405 04004267 F-0000050 D V Ragavamma 20.01.15
17 0405 04004739 WG-000346 T Kamala 22.02.15
Annexure 3.4.1
Non-accountal of Class IV GPF debits (TA/PFW) in DTO Krishna.
Sl No
Name of the
Subscriber
(Sri/Smt)
Name of the DDO
GPF
Account
Number
Voucher
Number
and Date
Amount
(Rs.)
Final
payments
(Rs.)
Auth.
Date
1 P.Rani, FNO
Area Hospital,
Nandigama
006-115-
0169
20214,
1-3-2003 13,000 1,20,565 11-05-15
2 Bala Sundaram M
Sweeper
ESI Dispensary
Bapulapadu
006-109-
0320
5,
1-5-2000 25,000 59,901 16-04-15
3 Syamala Rao G
Cook/watchman PHC, Guraja
006-109-
0262
42,
1-5-2000 10,000 35,979 03-02-15
4 Dadibhi N
Cook
Govt. WH.(B)
Hostel,VJA
006-083-
0101
13508,
1-11-2001 12,000 3,11,503 19-05-15
5 Narasimha Rao PL
Dhoby
M O, PHC,
Guraja
006-109-
0248
29,
1-05-2001 8,400 1,34,345 05-05-15
6 Venkateswarlu R.,
MNO
Dr.AL Govt.
Ayurvedic
Hospital, VJA
006-112-
0117
1617,
1-6-2002 20,200 45,299 05-05-15
7 T Appalaswamy - 01-076-
0150 10/2009 1,00,000 - -
8 J Appanna - 01-076-
0188 05/2010 50,000 - -
TOTAL 2,38,600
ANNUAL REVIEW REPORT 2015-16
- 62 -
Annexure 3.4.3
Misclassification of Class IV GPF into Regular GPF at DTO Eluru
Annexure 3.4.4
Misclassification of Class IV GPF into Regular GPF at DTO Vizianagaram
Sl. no Name GPF A/c No Name of the DDO Date of
drawal Vr. No Amount
1 Krishna Veni 02-059-0118 Prl. Govt.ITI,Bobbili 01-01-2005 5535 12,600
2 S. Rama Rao 02-059-0109 Prl. RITI Bhadragiri 01-02-2006 6773 17,700
3 Y.Vasantha 02-064-0103 Prl.GJC, P.Rega 01-04-2011 269 30,000
4 B. Suri Babu 02-129-0103 Prl.GRSVH P. Bagh 01-01-2010 26065 42,000
5. Bangaru Naidu 02-122-0226 Prl. JCJ Bobbili 01-10-2010 6514 20,000
6 Ravi Teja 02-101-0191 VAS VD,B.Doravalasa 01-11-2012 6209 56,000
7 D.Ramana 02-064-0113 GJC Salur 01-12-2009 6580 34,800
8 K.Ramanamma 02-064-0134 GJC Salur 01-12-2009 6580 25,000
9 K.Kanna Rao SCJ, Bobbili 01-01-2014 6742 1,50,000
Total 3,88,100
Annexure 3.4.5
Class IV GPF accounts with minus balance to the end of 31 March 2015
Sl
No District GPFNO Name Designation CB (Rs)
1
Nellore
009-065-0104 Maruboina Ankaiah HWO -17,863
2 009-145-0210 Shaik Rajak D MRO -144
3 009-109-0237 Narasamsetti Vasanthamma FNO -42,708
4 009-109-0249 Alahari Nageswaramma DO -215
5 009-145-0142 Shaik Moulali Attender. -26,571
6 009-145-0183 Shaik Kalesha Attender. -127
7 009-075-0176 Shalla Venkatesu Kamati. -1,031
8 009-160-0123 Syed Babu FBO -16,718
9 009-077-0342 Parime Chenna Krishnaiah W/M -637
10 009-109-0334 Kaveti Mallikarjunaiah NO -12,432
11 009-077-0262 Padarthi Chenchu Nagamani Cook -37,514
12 009-145-0215 Mavilla Ramanaiah Attender. -443
13 009-065-0108 Shaik Ramthulla DO -609
14 009-109-0147 Gangapatnam Danamma FNO -43,656
15 009-115-0192 Karipam Bhagyamma FN -2,411
16 009-109-0138 Mohammed Patan NO -52
17 009-120-0104 Madhapati Chandramouly Barber -30,509
18 009-120-0105 Kovuri Satyanarayana Barber -28,353
19 009-120-0108 Vangallu Peddaiah Scave -38,274
20 009-146-0142 Rusumdar Nagoor Meera Attender. -1,065
21 009-075-0137 Gunnam Ramanamma Kamati -46,350
Month Vr. No. & S A No. Name of the
Subscriber GPF A/c No.
Amount
Rs.
12/2013 V-0413-3497/SA 61 S Sankaramma 040-075-0786 80,000
12/2013 V-04010-24952/SA 61 R HariBabu 04-109-2992 1,10,000
03/2012 V-0401-29975/SA 51 B RojaPushpam 04-109-1847 66,000
7/2010 V-0401-11221/SA 51 B RojaPushpam 04-109-1847 30,000
3/2011 V-0414-16034/SA 19 NarayanaRao 04-122-1752 1,68,000
7/2010 V-0401-10830/SA 51 S Ramana 04-109-1847 30,000
Total 4,84,000
ANNUAL REVIEW REPORT 2015-16
- 63 -
22 009-075-0486 Balli Venkata Ramanaiah W/M -312
23 Vizianagaram 002-109-0196 D.V.Sanyasi Rao
-10,878
24
Srikakulam
001-095-0122 S.Savithayya
-10,093
25 001-109-0158 S Paramjyothi
-20,579
26 001-138-0121 G Prasadarao
-50,390
27 001-047-0102 G.Mohanarao
-2,362
28 001-077-0167 P.Ramarao
-1,058
29 001-082-0114 T.Gouramma
-1,39,440
30 001-102-0122 Y.Lakshmanarao
-2,545
31 001-142-0130 G.Yerrarao
-2,01,828
32 001-142-0135 S.V.Suryaprakash
-26,796
33 001-145-0155 T.Krishnarao
-1,21,602
34
Krishna
41941428 Nageswara Rao S
-1,95,495
35 60750480 Rao
-11,082
36 60750590 Karunakara Babu Ch
-11,747
37 60770223 Mohan Rao CH
-41,766
38 60770231 Bapi Raju N.V.
-30,829
39 61603522 Jeevan Raju
-90,570
40 60900102 SD.Mohiddin
-8,444
41 60900110 Kantha Rao G
-12,378
42 60950160 Kishore Kumar P. -30,162
43 61090134 Jafar Ali -31,607
Total -13,99,645
Annexure 3.4.6
TA not posted in GPF Account
Sl No District Name of the
Subscriber GPF A/c No
Rate of Installment &
Commencement
No of
Installments
Presumed
Debit (Rs)
1 Vizianagaram G.Srinivasa Rao 002-109-0291 4000/-P.M From
2/2015 13 52,000
2 Nellore P.Venkatesu 009-109-0368 2000/- P.M From
9/2014 20 40,000
Total 92,000
Annexure 3.4.7
FW cases where Booster Scheme was not authorized to eligible legal heirs
Sl.No Subsriber name
Sri/Smt GPF No Date of Death
Date of FW
authorisation
Amount of
FW
1 V. Amathalli 002-083-0102 05-09-2012 02-04-2014 2,12,039
2 J. Narayana 002-077-0273 29-12-2011 03-05-2014 1,13,166
3 B.V.Narasimha Murthy 002-075-0113 10-12-2013 21-05-2014 3,18,966
4 R.Rama Rao 002-109-0106 03-12-2004 01-07-2014 57,786
5 P.Rajamohanarao 002-075-0199 05-04-2013 05-09-2014 65,452
ANNUAL REVIEW REPORT 2015-16
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Annexure 3.4.8
Ineligible amount paid under Booster Scheme
Sl No Name of the Deceased
subscriber GPF A/c No
Month of
death
Balance for the last
36 months
preceding death
(Rs)
Amount
authorized as
Booster Scheme
(Rs)
1 (L) T. Ramayamma,
Helper 03-075-0406 01/2013 500/- in 4/2011 6,224
2 (L) Dokka Lakshmi,
Cook 03-077-0325 06/2013 1000/- in 8/2010 20,000
Total 26,224
Annexure 3.4.9
Statement of Non-Transfer of Class IV GPF to Regular GPF
Sl.
No DTO I D No Name of the Pensioner Designation
1
Ongole
008-101-0116 K.Koteswara Rao J A O
2 008-142-0168 B.RamaKrishna Junior Assistant
3 008-065-0139 Sk.Akbar Basha Junior Assistant
4 008-145-0287 C.bharathi Devi Junior Assistant
5 008-089-0120 N.Indira Senior Assistant
6 008-115-0116 N.KoteswaraRao Nursing Orderly Gr.I
7 008-122-0159 N.Vidya Sankar Junior Assistant
8 008-122-0132 B.Anjaneya Swamy Examiner
9 008-122-0132 M.Daniel Junior Assistant
10 008-109-0344 P.Kotaiah Junior Assistant
11 008-122-0106 S.Ramakrishna Junior Assistant
12 008-089-0127 C.Venkata Swamy Junior Assistant
13
Nellore
009-139-0104 Rayi Srihari Junior Assistant
14 009-151-0120 S Venkata Ramesh Junior Assistant
15 009-077-0332 Kaki Prasad Junior Assistant
16 009-142-0175 Chinthala Raghavaiah Junior Assistant
17 009-142-0178 ChVenkateswarlu Junior Assistant
18 009-084-0111 Ch Madhusudhana Rao Junior Assistant
19 009-145-0280 Shaik Masthan Vali Junior Assistant
20 009-151-0116 Bandaru Venkatesu Junior Assistant
21 009-142-0154 Sanke Malakondaiah Junior Assistant
22 009-138-0120 Chittini Santha Kumari Junior Assistant
23 009-142-0136 Jouli Veeraiah Junior Assistant
24 009-109-0210 B Sowbhagyathi Junior Assistant
25 009-109-0198 N Ramesh Babu Junior Assistant
26 009-160-0130 ChSubbarathnamma Junior Assistant
27 009-065-0111 Mekala Venkataiah Junior Assistant
28 009-065-0113 M Venkateswara Rao Junior Assistant
29 009-145-0153 Navuru Eswaraiah Junior Assistant
30 009-145-0292 Chavala Ramanamma Junior Assistant
31 009-145-0293 Velpula Sugunamma Junior Assistant
32 009-139-0142 Karlapudi Mohan Rao Junior Assistant
ANNUAL REVIEW REPORT 2015-16
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33 009-145-0275 KNagamalleswari Junior Assistant
34 009-095-0156 Bejawada Ramesh Junior Assistant
35 009-145-0186 Nallamakala Polaiah Junior Assistant
36 009-151-0110 T Mallikarjuna Rao Junior Assistant
37 009-151-0114 Kakumuri Mastanaiah Junior Assistant
38 009-026-0130 B Siva Subrahmanaym Junior Assistant
39 009-065-0112 Syed Jeelani Junior Assistant
40 009-151-0118 Gandham VEnkata Rao Junior Assistant
41 009-145-0129 Jeepalem Jaya Chandra Junior Assistant
42 009-026-0122 Arava Sundara rao Junior Assistant
43 009-059-0102 Inakollu Thulasiram Junior Assistant
44 009-084-0102 Konda Ramanaiah Junior Assistant
45 009-138-0119 Sabba Lokesh Junior Assistant
46 009-138-0125 G Sunil Dilip Kumar Junior Assistant
47 009-139-0131 Kasa Subbaiah Junior Assistant
48 009-106-0112 Kaki Venkateswarlu Junior Assistant
49 009-145-0268 M Chinnaiah vijaya kum Junior Assistant
50 009-145-0291 Chodam Shyam Junior Assistant
51 009-145-0273 Udayagiri Ramanaiah Junior Assistant
52 009-041-0106 Kotakonda Narasaiah Junior Assistant
53 009-041-0116 Neperla Chitty Junior Assistant
54 009-130-0110 Panditi Ramaprasad Junior Assistant
55 009-151-0103 Gaddam Sreenivasulu Junior Assistant
56 009-076-0131 Malli Venkateswarlu Junior Assistant
57 009-077-0221 K Sreedevamma Junior Assistant
58 009-102-0112 Kovuru Rupakala Junior Assistant
59 009-058-0190 Kanagaluru Sarada Junior Assistant
60 009-138-0115 Narra Muniratnam Junior Assistant
61 009-129-0108 V Rajendra Prasadhu Junior Assistant
62 009-139-0134 M Subrahmanyam Raju Junior Assistant
63 009-145-0295 Tiruvedi Sreenivasulu Junior Assistant
64 009-146-0162 U Vemkata Nageswari Junior Assistant
65 009-146-0148 Kataru Sarath Babu Junior Assistant
66 009-146-0124 P Jagadheesh Venkata Junior Assistant
67 009-146-0164 Musunuru Ravi Kumar Junior Assistant
68 009-146-0152 Guntapudi Kalavathi Junior Assistant
69 009-146-0160 Pemula Padmavathi Junior Assistant
70 009-146-0143 Nunna Venkata Prasad Junior Assistant
71 009-146-0150 Kallur Munuswamy Junior Assistant
72 009-146-0157 Hasthi Ramanaiah Junior Assistant
73 009-146-0163 P Gopal Reddy Junior Assistant
74 009-146-0171 Yeturi Venkata Ramesh Junior Assistant
75 009-082-0108 Velpula Padmaja Junior Assistant
76 009-082-0148 Pattidi Thiripalu Junior Assistant
ANNUAL REVIEW REPORT 2015-16
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77 009-082-0144 Pundla Syamala Junior Assistant
78 009-082-0130 Ch Satyanarayana Murthy Junior Assistant
79 009-075-0165 Petluri Seenaiah Jr.Asst-cum-Typist
80 009-076-0137 Mopuru Srinivasulu Jr.Asst-cum-Typist
81 009-122-0180 Kundurthi Srinivasulu Junior Assistant
82 009-122-0192 Danduru Ravichendra Junior Assistant
83 009-122-0191 Palicherla Masthan Reddy Junior Assistant
84 009-122-0160 Shaik Abdul Khadar Jeelani Junior Assistant
85 009-090-0107 M Krishnadevarayudu Junior Assistant
86 009-090-0110 Parri Sreenivasulu Junior Assistant
87
Visakhapatnam
003-077-0153 Beera Venkata Lakshmi Warden/Matron Gr.II
88 003-095-0109 Vykuntam Sampath Rao Junior Assistant
89 003-098-0120 A. Ravi Chakravarthi Junior Assistant
90 003-064-0157 Elluri Rajeswari Record Assistant
91 003-109-0589 Pedabala Surya Rao Male Nursing Orderly Gr-I
92 003-109-1023 Kasireddy Guru Murthy Male Nursing Orderly Gr-I
93 003-109-1083 Bhamidi Laakshmi Female Nursing Orderly
94 003-122-0265 Pekati.P.Suresh Record Assistant
95 003-122-0225 Ande Nagamani Record Assistant
96 003-122-0167 Kotaeu Appala Naidu Junior Assistant
97 003-122-0317 Thompula Adinarayana Junior Assistant
98 003-145-0302 Balavarapu Baby Flourence Junior Assistant
99 003-109-1198 DV.V.S.S.S.Prasada Rao Multi Health Supervisor(M)
100 003-145-0250 Visarapu Seshu Babu Junior Assistant
101 003-145-0359 Bennabatula Venkata Lakshmi Junior Assistant
102
Srikakulam
001-064-0167 M Narendra Typist
103 001-109-0144 G Bhaskara Rao MPHS
104 001-109-0388 RJ Vijaya Kumar Junior Assistant
105 001-099-0105 Y Srinivasa Rao Junior Assistant
106 001-059-0105 V Venkatgeswara Rao Junior Assistant
107 001-084-0110 J Srnivasa Rao Junior Assistant
108 001-122-0157 Ch Jyothi Record Assistant
109 001-147-0118 P Shanta Rao HC
110 001-109-0348 S Prem Kumar Junior Assistant
111 001-138-0107 MV Jagadeswara Rao Junior Assistant
112 001-109-0355 K Gopaldas Junior Assistant
Annexure 3.4.10
Delay in Authorization of FW cases
Sl.No Name of the
Subsriber GPF No
Date of receipt in
STO
Date of Payment
in STO
No of Days
Delayed
1 P Kamala 001-160-0122 10-8-2014 25-11-2014 45
2 K Asirappa 001-109-0191 12.2.14 01-02-2015 353
3 Lakshmana swamy 001-076-0197 12.8.14 01-02-2015 168
4 T Yerramma 001-109-0308 25.11.14 01-02-2015 65
ANNUAL REVIEW REPORT 2015-16
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Annexure 4.1
Replies not received for outstanding audit Objections
Sl.No Year No of Objections Amount (Rs)
1 2014-15 3 4,008.00
2 2015-16 96 4,62,623.50
Total 99 4,66,631.50
Annexure 4.2
Excess payment towards VAT
Sl.No Major
Head DDO
No Of
Objections
Amount
Objected (Rs)
1 4055 Asst. Accounts Officer O/o DG&IG of Police, AP, Hyd 1 1,98,645
2 4055 Asst. Accounts Officer O/o DG&IG of Police, AP, Hyd 1 27,300
3 2055 Asst. Accounts Officer O/o DG&IG of Police, AP, Hyd 1 17,745
4 2055 Administrative Officer, Octopus, Begum Pet, AP, Hyd 1 11,875
5 2055 Principal, State Institute of Correctional
Administration, AP, Hyderabad 1 14,013
6 2055 Administrative Officer, Intelligence, AP, Hyderabad 1 7,052
Total 6 2,76,630
Annexure 4.3
Short/Non-recovery of IT
Sl.No Major
Head DDO
No Of
Objections
Amount
Objected (Rs)
1 2055 Administrative Officer, O/o the Addl.DGP, CID,
AP, Hyd 1 3,342
2 2055 Administrative Officer, Intelligence, AP, Hyd 1 18,540
3 2055 Administrative Officer, O/o the Addl. DGP, CID,
AP, Hyd 1 7,552
4 3475 Asst. Accounts Officer, O/o the Controller
,Legal Metrology, Govt of AP, Hyd 1 6,000
5 2017 Administrative Officer, DDO 1 2,433
Total 5 37,867
Annexure 4.4
Excess/inadmissible payments of TA/LTC/Surrender leave
Sl.No Major
Head DDO
No Of
Objections
Amount
Objected (Rs)
1 2851 Asst. Director, O/o the Director of Handloom and
Textiles 1 5,291
2 2705 DDO,O/o Commissioner, I&CAD Department,
Jalasoudha, Erramanzil. 1 15,376
3 2052 Pay & Accounts Officer, AP Bhavan, New Delhi,
Secretariat General Services. 1 8,086
Total 3 28,753
ANNUAL REVIEW REPORT 2015-16
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Annexure 4.5
Excess payment of hire charges on vehicles
Sl.No Major
Head DDO
No Of
Objections
Amount
Objected (Rs)
1 2070 Accounts Officer, Dept of Protocol 1 11,313
Total 1 11,313
Annexure 4.6
Inadmissible payment of POL charges
Sl.No Major
Head DDO
No Of
Objections
Amount
Objected (Rs)
1 2515 DDO,O/o Commissioner of Panchayath Raj 1 9,810.50
Total 1 9,810.50
Annexure 4.7
Excess payment on purchase of spare parts/cell phone bill charges
Sl.No Major
Head DDO
No Of
Objections
Amount
Objected (Rs)
1 2055 Administrative Officer, Intelligence, AP, Hyd 1 1,767
2 2055 Administrative Officer, Intelligence, AP, Hyd 1 5,109
Total 2 6,876
Annexure 4.8
Excess payment towards Service Tax
Sl.No Major
Head DDO
No Of
Objections
Amount
Objected (Rs)
1 2853 Assistant Director (Administration), Department of
Mines& Geology 1 6,190
Total 1 6,190
Annexure 4.9
Excess payment due to variation in rates
Sl.No Major
Head DDO
No Of
Objections
Amount Objected
(Rs)
1 2040 Deputy Commercial Tax Officer, (Computers), O/o
Commissioner of Commercial Taxes 1 6,395
Total 1 6,395
ANNUAL REVIEW REPORT 2015-16
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Annexure 4.10
Want of Documents/Details/Orders
SL.No MAJOR
HEAD DDO
NO. OF
OBJECTIONS
1 2220 Accounts Officer, I & PR, AP,HYD 1
2 2055 Commandant, SARCPL,HYD 1
3 2055 Administrative Officer, Intelligence Dept 5
4 2055 Administrative Officer, Greyhounds, AP, Hyd. 1
6 2055 Accounts Officer, O/o The DGP, SPF, AP,Hyd. 1
7 2055 Accounts Officer, O/o The DG & IG of Police, AP, Hyd 1
8 2055 Administrative Officer, Greyhounds, AP, Hyd. 1
9 2055 Administrative Officer O/o State Level Police recruitment Board,
AP, Hyd. Police 1
10 2235 Director, Women & Child Development 1
11 4055 Asst. Accounts Officer, O/o The DG & IG of Police, AP, Hyd. 1
12 2052 Asst. Secretary(DDO) Finance(Claims) AP Secretariat, Hydearabad,
Secretariat General Services 2
13
PAO 2
15 2029 Assistance Director Survey & lands, AP, Hyd. 1
16 2029 Asst Director, O/o The Director of Settlement , Survey and Records. 1
17 2029 Asst Secretary (Admin)O/o The Chief Commissioner of Land
Administration. 1
18 2030 Asst. Inspector General (Accounts),O/o The Commissioner &
Inspector General of Registrations and Stamps. 2
20 2040 Deputy Commercial Tax Officer, O/o Commissioner of Commercial
Taxes, AP, Hyd 1
21 2052 Asst. Secretary to Govt, General Admn. Dept, AP Secretariat, Hyd.
Secretariat General Services 1
22 2055 Addl. SP(Admin), PTO 1
23 2055 Administrative Officer, Police 1
26 2055 Admin Officer, Director Police Communications 1
28 2055 Admin Officer, Director Police Communications 1
30 2055 Administrative Officer, Octopus 4
33 2055 Administrative Officer Grey Hounds, AP, Hyd. 1
34 2055 Asst.Accounts Officer, O/o The DG & IG of Police, AP, Hyd. 1
35 2070 Admin Officer, Directorate General, Sate Disaster Response & Fire
Services, AP, Hyderabad 1
36 2070 Director General, State Disaster response & Fire Services 1
37 2202 Asst.Commissioner for Govt. Exams, Education 1
38 2202 Director,TextBook Press 1
39 2210 Accounts Officer, Department of AYUSH 1
40 2210 Drawing and Disbursing Officer, Insurance & Medical Service, AP,
Hyd, 1
41 2210 Commissioner, Department of AYUSH 1
42 2210 Director, Insurance of Medical Scheme 1
43 2211 Accounts Officer(FW),O/o The Commissioner of Family Welfare 1
44 2217 Accounts Officer, Municipal Administration , AP, Hyderabad 1
45 2217 Admin Officer, Direcotrate of Town & Country Planning 1
46 2220 Accounts Officer, Information & Public Relations, Dept, AP,Hyd 1
47 2220 The Commissioner, I&PR 1
ANNUAL REVIEW REPORT 2015-16
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48 2235 Chief Accounts Officer, O/o Commissioner Rural Development, AP,
Hyderabad, Rural Development 1
49 2235 Commissioner, Women & Child Development 1
50 2245 Asst. Secretary to Govt, Revenue(DM) Department, AP Secretariat 1
51 2251 Asst. Secretary to Govt, Housing Department, AP Secretariat 1
52 2251 Asst. Secretary to Govt, Education(SE-OP) Department, AP
Secretariat 1
53 2251 Asst. Secretary to Govt, Health Medical & Family Welfare Department,
AP Secretariat 1
54 2401 Crop Husbandry 2
55 2403 Asst. Accounts Officer , Directorate of Animal Husbandry, AP,
Hyd. 1
56 2501 Chief Accounts Officer,O/o The commissioner of Rural
Development 1
57 2501 Rural Development 1
58 2515 The Non-Technical Personal Assistant to Engineer in chief,
Panchayat Raj Dept 1
59 2700 Deputy EE,O/o The Chief Engineer(I & CAD Dept) 1
60 2801 Asst Secretary, Energy 1
61 2851 Asst Director, O/o Director of Handlooms and Textiles 1
62 2851 Asst Director, O/o Director of Handlooms and Textiles 1
63 3452 Asst. Accounts Officer, Department of Tourism, Govt. of AP 1
64 3452 Asst. Secretary, YAT&C(PMU) 1
65 4055 Admin Officer, Director of Police Communications 1
66 4055 Deputy SP, Police 2
68 6216 Asst. Secretary to Govt, Finance Dept, AP Secretariat, Hyd. 2
70 6216 Principle Secretary to Govt, Finance Dept, AP Secretariat, Hyd.
Loans for Housing 1
71
2049/6216
(Service
Head 2216)
Asst. Secretary to Govt, Finance Dept, AP Secretariat, Hyd. Interest
payments/ Loans for housing 1
TOTAL 73
Annexure 4.11
Classification of funds under minor head 800
SL.NO MAJOR
HEAD DDO
NO. OF
OBJECTIONS
1 2056 Principal, State Institute of Administration 1
2 2801 Assistant Secretary to Govt, Energy 1
3 2801 Assistant Secretary to Govt, Energy 1
TOTAL 3