GOVERNMENT OF ANDHRA PRADESH
STATE AUDIT DEPARTMENT
From To
Sri T.Brahmaiah The District Collector,
District Audit Officer, CHITTOOR
State Audit, Relief Accounts,
CHITTOOR
Lr.Roc.No. dt. 13-04-2011
Sir,
SUB: Audit on the accounts of Natural Calamity Relief Funds
under M.H. 2245 Head of Account of Chittoor District –
Consolidated District Audit Report for the year 2010-11 –
Forwarded.
REF: 1. Cir. Memo Roc.No. 16808/W/WHOMP/98 of
the Director of State Audit, Andhra Pradesh, Hyderabad.
2. Cir. Memo Roc.No.16808/W/WHOMP/98-99 dt. 24-07-2003
of the Director of State Audit, Andhra Pradesh, Hyderabad.
* * * **
The Consolidated District Audit Report on the accounts of the Natural Calamity Relief Funds / Drought grants relating to Chittoor District for the year 2010-11 is forwarded herewith.
The defects pointed out in the audit are specified in the Annexures enclosed. I request that instructions may be issued to the Executive agencies concerned to get the defects rectified by them by arranging production of records to audit and refunding unspent balances and remittance of outgoing recoveries.
The replies to this Audit Report may kindly be caused to be furnished for taking necessary action.
Yours faithfully,
DISTRICT AUDIT OFFICER
STATE AUDIT (RA),
CHITTOOR
Office of the District Audit Officer,
State Audit, Relief Accounts,
Chittoor
SUB:: Audit – Consolidated Audit And Review report for the audits
done during the financial year 2009-2010 – Submitted – reg.
REF: Memo No. 23/Peshi/Review meetings/Relief Accounts/2010
dt. 15-12-2010 of the Directorate.
* * * * *
SUBMITTED:
With reference to memo cited, the Consolidated Audit and Review report for the audits done during the financial year 2010-2011 in respect of Chittoor District is submitted herewith.
DAO (RA), D.D (HO)
Chittoor
ANNEXURE-I
DISTRICT AUDIT REPORT ON THE ACCOUNTS OF CALAMITY RELIEF FUND OF CHITTOOR DISTRICT FOR THE YEAR 2010-2011
1. Sanction of Grants: The Govt. of A.P., have released the calamity Relief grants in various Govt. orders as detailed in statement No. 11 enclosed to this report. The amounts were kept at the disposal of the Dist Collector, Chittoor and other District officials of the State Government for incurring expenditure to provide relief and rehabilitation facilities to the various victims on account of Natural calamities and other drought conditions.
2. Monitoring of Funds: The Dist. Collector, Chittoor and other District
officials of State Government have monitored the calamity Relief Funds who
in turn distributed the grants amounting to Rs. 3605.87 lakhs to the various
Executive Agencies in the District for the year 2009-10
3. Audit and Utilisation: A sum of Rs. 3060.65 lakhs. Was audited by the staff of Office of the District Audit Officer, State Audit (RA), Chittoor which amount was utilized by the various Executive Agencies.
4. Utilisation Certificates: The Utilisation Certificates furnished by the Executive Agencies for the above amounts were forwarded to them duly checked and countersigned.
5. Audit Notes: The Audit Notes specifying the defects noticed in audit have been communicated to all the Executive Agencies.
6. Non-production of records and U/Cs for Audit: The particulars of non production of records and UCs are detailed in statementS No. 6 & 8 enclosed.
7. Receipts and Charges: The receipts of the grant and the expenditure of the grant audited for the year 2009-2010 were Rs. 3605.87 lakhs and Rs.3060.65 lakhs respectively and the balance was Rs.545.21 lakhs.
8. Result of Audit: Grants released were audited to the extent of expenditure. Incurred. Hence, the result of audit may be considered satisfactory.
9. Audit Objections: About 267 No. of objections involving Rs 158.22 lakhs are pending settlement as detailed in annexure II for the year under report.
DISTRICT AUDIT OFFICER
STATE AUDIT (RA),
CHITTOOR
ANNEXURE – II
StatementNo. / Code No. / Nature of irregularity / Number of Paras / Amount involved Rs.
1 / 1 / Variation in Account Figures / 23 / 0
2 / 3 / Diversion of Grants / 2 / 0
3 / 4 / Non Utilisation of grants / 8 / 0
4 / 9 / Violation of Rules / 25 / 94998
5 / 10 / Non-remittance of deductions / recoveries from work bills / 13 / 682156
6 / 11 / Non-Production of records / 32 / 12165359
7 / 13 / Excess Payment / 3 / 5521
8 / 16 / Utilisation Certificate not furnished / 13 / 0
6 / 18 / Others / 148 / 2874797
Total / 267 / 15822831
DISTRICT AUDIT OFFICER
STATE AUDIT (RA),
CHITTOOR
Statement – 1
1. Variation in Account Figures 2010-11
S.No / Executive Agency / Gist of the Objection / Para No. / Amount Rs.1 / Tahsildar, G.D.Nellore / Variation between UC and Bank balance / 6 / 19473676
2 / Tahsildar, Gurramkonda / -do- / 4 / 57328
3 / Tahsildar, Molakalacheruvu / -do- / 5 / 233399
4 / Tahsildar, B.Kothakota / -do- / 9 / 179673
5 / Tahsildar, PTM / -do- / 6 / 208356
6 / Tahsildar, Thamballapalli / -do- / 6 / 3912985
7 / Tahsildar, Narayanavanam / -do- / 6 / 28997
8 / Tahsildar, Baireddipalli / -do- / 8 / 69672
9 / Tahsildar, Pulicherla / -do- / 6 / 24307
10 / Tahsildar, Somala / -do- / 8 / 31127
11 / Tahsildar, Punganur / -do- / 7 / 60250
12 / Tahsildar, Satyavedu / -do- / 6 / 31890
13 / Tahsildar, Ramasamudram / -do- / 6 / 32849
14 / Tahsildar, Penumur / -do- / 7 / 44475
15 / Tahsidlar, Palasamudram / -do- / 7 / 1935
16 / Tahsildar, Yadamarri / -do- / 6 / 345035
17 / Tahsidlar, Vadamalpet / -do- / 6 / 198633
18 / Tahsildar, K.V.Palli / -do- / 7 / 234738
19 / Tahsildar, Piler / -do- / 7 / 59341
20 / Tahsildar, Palamaner / -do- / 6 / 74547
21 / Tahsildar, S.R.Puram / -do- / 6 / 70598
22 / Tahsildar, V.Kota / -do- / 4 / 257676
23 / Tahsildar, Sodam / -do- / 5 / 509495
Total / 26140982
DISTRICT AUDIT OFFICER
STATE AUDIT (RA),
CHITTOOR
Statement – 2
3. Diversion of Grant
S.No / Executive Agency / Gist of the Objection / Para No. / Amount Rs.1 / Tahsildar, Peddamandyma / Grant sanctioned for specific purpose – spent for another purpose / 11 and 12 / 113340
DISTRICT AUDIT OFFICER
STATE AUDIT (RA),
CHITTOOR
Statement – 3
4. Non-Utilisation of grant 2010-2011
S.No / Executive Agency / Gist of the Objection / Para No. / Amount Rs.1 / Commr. Srikalahasti Municipality / Grant amount not fully utilized. / 3 / 900000
2 / CEO, AP, Chittoor / -do- / 4 / 85981
3 / Commr. Madanapalli Municipality / -do- / 9 / 49934
4 / Commr. Nagari Municipality / -do- / 6 / 22342
5 / Commr. Palamaner Municipality / -do- / 4 / 26144
6 / Commr. Palamaner Municipality / -do- / 4 / 20081
7 / Tahsildar, Sodam / -do- / 10 / 76065
8 / Tahsildar, Madanapalli / -do- / 15 / 145709
Total / 1326256
DISTRICT AUDIT OFFICER
STATE AUDIT (RA),
CHITTOOR
Statement – 4
9. Violation of Rules 2010-2011
S.No / Executive Agency / Gist of the Objection / Para No. / Amount Rs.1 / Tahsildar, V.Kota / Payment of input subsidy grants – Norms and Instruction not followed properly / 5 / 0
2 / Tahsildar, Sodam / -do- / 9 / 0
3 / Tahsildar, Madanapalli / -do- / 4 / 0
4 / Tahsildar, Nimmanapalli / -do- / 4 / 0
5 / Tahsildar, Peddamandyam / -do- / 4 / 0
6 / Tahsidlar, Kalakada / -do- / 4 / 0
7 / Tahsildar, Kalakada / Names added in the acquittance without the orders of the Dist. Collector / 6 / 8048
8 / Commr. Chittoor Municipality 2009-10 / -do- / 6 / 0
9 / Commr. Chittoor Municipality 2010-11 / -do- / 5 / 0
10 / Tahsildar, Madanapalli / Thumb impression taken but not written “Name of LT – Violation of guidelines. / 14 / 0
11 / Tahsildar, Peddapanjani / Bank SB A/c not openend but current A/c opened against Govt. norms – Irregular – loss of interest also / 4 / 0
12 / Tahsildar, Chowdepalli / -do- / 6 / 0
13 / Tahsildar,. Molakalacheruvu / Payment on input subsidy grant norms and instruction not correctly followed / 6 / 0
14 / Tahsildar, B.Kothakota / -do- / 6 / 0
15 / Tahsildar, Vedurukuppam / -do- / 6 / 0
16 / Tahsildar, Chowdepali / -do- / 4 / 0
17 / Tahsildar, PTM / -do- / 7 / 0
18 / Tahsildar, Thamballapalli / -do- / 5 / 0
19 / Tahsildar, Valmikipuram / -do- / 6 / 0
20 / Tahsildar, B.Kothakota / Payment made to oterh than beneficiaries without orders of Dist. Collector / 7 / 65458
21 / Tahsildar, Chowdepalli / Stream lining of fund flow – Funds shall be disbursed through “NEFT” only / 5 / 0
22 / Tahsildar, Valmikipuram / Payment made to the other persons who signed in the acquittance on behalf of beneficiary without the orders of Dist. Collector. / 7 / 21492
23 / Tahsildar, S.R.Puram / Payment made through withdrawal slip instead of cheques disbursement irregular – violation of rules / 7 / 0
24 / Commr., Chittoor Municipality / Transportation of Drinking water certain norms & conditions not followed / 6 / 0
25 / Commr., Chittoor Municipality 2010-11 / -do- / 5 / 0
Total / 94998
DISTRICT AUDIT OFFICER
STATE AUDIT (RA),
CHITTOOR
Statement – 5
10. Non-remittance of deductions / recoveries from work bills 2010-2011
S.No / Executive Agency / Gist of the Objection / Para No. / Amount Rs.1 / Commr., Madanapalli Municipality / VAT & IT recovered from the contractor not remitted to the concerned department – Needs action for payment / 5 / 7303
2 / Commr., Madanapalli Municipality / Outgoing recoveries i.e. CMRF and NAC recovered form the contractor – Not remitted / 8 / 19671
3 / Commr. Madanapalli Municipality / -do- / 4 / 1382
4 / Commr. Madanapalli Municipality 2010-11 / -do- / 4 / 10067
5 / Coomr., Punganur Municipality / Outoging recoveries i.e QC & NAC recovered from the contractor – not remitted / 6 / 2334
6 / Commr. Nagari Municipality / VAT recovered from the contractor not remtited to the concerned department – Needs action for payment / 3 / 18848
7 / Commr.. Chittoor Municipality / Outgoing recoveries not remitted / 3 / 111036
8 / Commr., Puttur Municipality / -do- / 2 / 12875
9 / Commr., Srikalahasti Municipality / -do- / 2 / 225579
10 / Commr., Tirupati Municipal Corpn. / -do- / 3 / 69723
11 / Commr., Tirupati Municipal Corpn. / -do- / 3 / 30367
12 / EE, APFIC., Chittoor / -do- / 4 / 162416
13 / Commr., Nagari Municipality / Outgoing recoveries of IT not recovered from the contractors / 4 / 10555
Total / 682156
DISTRICT AUDIT OFFICER
STATE AUDIT (RA),
CHITTOOR
Statement – 6
11. Non-Production of records 2010-2011
S.No / Executive Agency / Gist of the Objection / Para No. / Amount Rs.1 / Commr. Chittoor Municipality (2009-10) / Outgoing recoveries remitted challans not proudced / 3 / 403237
2 / Commr. Chittoor Municipality (2009-10) / Staturoty recoveries made from the bills certain amount remitted challans not furnished / 4 / 402582
3 / Commr. Chittoor Municipality (2009-10) / M.Books not produced / 5 / 115141
4 / Tahsildar, Baireddipalli / Bank pass book not furnished / 6 / 0
5 / Tahsildar, Vijayapuram / -do- / 7 / 0
6 / Commr. Chittoor Municipality (2010-11) / Outgoing recoveries remitted challans not produced / 4 / 0
7 / Commr. Puttur Municipality / Work bills connected register of deposits not produced / 3 / 0
8 / Commr. Puttur Municipality / Outgoing recoveries remitted challans not produced / 4 / 0
9 / CEO, ZP, Chittoor / Acquittance not produced / 3 / 142593
10 / Tahsildar, Gurramkonta / Bank pass book not produced / 6 / 0
11 / Tahsildar, Santhipuram / -do- / 6 / 0
14 / Tahsildar, Peddapanjani / Cash book not maintained / 6 / 0
15 / Tahsildar, Peddapanjani / Bank pass book not produced / 8 / 0
16 / Tahsildar, Ramakuppam / Payment made to the family members of beneficiary – connected documents not produced / 6 / 0
17 / Tahsildar, Molakalacheruvu / Payment made to the family members due to death of beneficiary – connected documents not produced / 4 / 0
18 / Tahsildar, Kurabalakota / Bank pass book not produced / 6 / 0
19 / Tahsildar, PTM / Payment made to the family members for cause of death of beneficiary connected documents not produced / 5 / 6300
20 / EE, APEIDC, Chittoor / Works executed M.Books not producewd / 3 / 5462156
21 / Commr. Madanapalli Municipality / Expenditure for transportation of water incurred from General funds and subsequently transferred from CRF fund – Connected vouchers, Trip sheets not produced Expenditure held under objection / 3 / 178305
22 / Commr. Madanapalli Municipality / VAT challans and IT challan not produced / 6 / 161425
23 / Commr. Madanapalli Municipality / Trip sheets – not produced / 7 / 2290294
24 / Commr., Madanapalli Municipality / Expenditure for transportation of water incurred from General funds and subsequently transferred from CRF funds – Connected vouchers, trip sheets , expenditure details not furnished. / 3 / 80861
25 / Commr., Madanapalli Municipality 2010-11 / -do- / 3 / 1349768
26 / Tahsildar, Sodam / Bank statement with up date entries not produced / 4 / 0
27 / Tahsildar, Sodam / Payment made to the family members for the cause of death of beneficiary connected documents not produced / 8 / 0
28 / Tahsildar, Madanapalli / -do- / 10 / 122537
29 / Tahsildar, Peddamandyam / Kalicherla Revenue villages acquittance not produced / 6 / 1440540
30 / Tahsildar, Peddamandyam / Bank statement – Two pages missing not produced – need action / 12 / 0
31 / Tahsildar, Kalakada / Cashwithdrawal – Expenditure details not furnished to the audit / 15 / 1620
32 / AD,Horticulture,Chittoor / Records not produced / 6 / 8000
Total / 12165359
DISTRICT AUDIT OFFICER