Smt.M.M.Surya Kumari the Collector & District Magistrate

GOVERNMENT OF ANDHRA PRADESH

STATE AUDIT DEPARTMENT

From To

Smt.M.M.Surya Kumari The Collector & District Magistrate,

District Audit Officer Krishna District,

State Audit (Relief Accounts), Machilipatnam.

E L U R U, W.G.Dist.

Letter S.A.(R.A)No. 32 /2011-12, Dated: 5 -5 -2011.

Sir,

Sub: - Audit – Audit of Relief Accounts preparation of District Audit

Report for the audits conducted in Krishna District during the Year

2010-11- Submitted – Reg.

*****

The District Audit Report for the audits conducted on the accounts of Relief Funds for amounts drawn under grants by the District Collector, Executive Authorities of Krishna District for providing Relief on Account of Natural calamities during the year 2010-2011 is sent herewith in the statements 1 to 20 and Annexures for taking necessary action.

Yours faithfully,

District Audit Officer,

State Audit (Relief Accounts),

ELURU, W.G. Dist.

Copy Submitted to the Director of State Audit, Andhra Pradesh, Hyderabad

CONSOLIDATED DISTRICT AUDIT REPORT OF KRISHNA DISTRICT FOR THE AUDITS CONDUCTED DURING THE YEAR 2010-2011 ON THE ACCOUNTS OF GRANTS RELEASED UNDER NATURAL CALAMITIES MH 2245 AND T.R.-27 BY THE GOVERNMENT.

Name of the Auditor: Smt. M.M.Surya Kumari,

Dist. Audit Officer.

INTRODUCTORY

The Government of Andhra Pradesh has created separate head of account Viz., MH2245 for calamity relief fund and grants are being released through various Government orders to several Government Departments/Local Bodies/Autonomous Institutions in the state for taking up relief operations necessitated due to occurrence of Natural Calamities. The relief operations range from repairs and restoration of public buildings, roads, irrigation works, electrical installations, construction works of cyclone shelters, Transportation of people and live stock of low lying areas to safe places during flood season, providing of food and clothing to cyclone/flood affected people, payment of ex-gratia to the legal heirs of the people who lost their lives due to Natural Calamities, supply of seeds/fertilizers pesticides/ live stock on subsidy basis to farmers, providing drinking water to people living in drought effected areas, and payment of old age pensions etc. The relief operations mentioned above are not exhaustive and Government is spending huge sums every year for the purpose of relief on account of Natural Calamities.

The District Audit Officers, Relief Accounts will conduct the audit of the grants released to different executing agencies in the concerned district and issues institution wise Audit Notes and U.C. duly counter signed besides marking such copies of Audit Notes and U.Cs to the District Collector Concerned. The Dist. Audit Officer also prepare a consolidated District wise Audit Report for each year incorporating there in all irregularities in a classified way duly enclosing copies of several U.Cs issued by him G.O. wise/ is sent to the District Collector and a copy will be submitted to the Commissioner for Relief and Ex-officio Secretary to Government, Revenue (D.M.) Department.

A Consolidated Audit Report incorporating all the defects noticed during the course of the audit of the accounts of grants released by the Government to different Department/Local Bodies/Autonomous Bodies in the State and amounts sanctioned by the District Collector to different authorities under T.R.27 is being prepared A statement of total grants released by Government G.O. wise during the year and total expenditure incurred by different executive agencies during the year amounts sanctioned by the District Collector to different authorities under T.R.27 and expenditure incurred by them is enclosed to this report besides the statement of U.Cs issued executive agency wise. The report intends to bring to the Notice of Government in brief the irregularities committed by different executive agencies District wise in incurring the expenditure out of grants released to them.

The Executing Agency wise audit Notes issued shall be read as part of the District Audit Report where as the District Audit Reports shall be read as part of the state audit report.

This report contains two parts, part one narrative portion of the different irregularities noticed during the course of audit of the accounts of grants released and amounts sanctioned by District Collector under T.R. 27 to different executive agencies and Part-II containing the statements of Institution wise particulars, Para number of the concerned intuition’s Audit Notes where in the irregularity is pointed out and amount if any held under objection.

The different executive agencies to whom Audit Notes were issued by the District Audit Officer Relief Accounts have to send their replies to the Audit Officer, Relief Accounts concerned for settlement of the objections.

District Audit Officer,

State Audit (Relief Accounts),

Eluru, W.G.Dist.

KRISHNA DISTRICT

2010-2011.

1. VARIATION IN ACCOUNT FIGURES:

It is observed during the course of audit that an amount of Rs.4,11,625 /- was varying with the account figures during the year 2010-11 in Krishna Dist. In this regard suitable audit objections were raised in the Audit Report concerned as detailed in the Annexure vide Statement. No.01

EXCESS UTILISATION OF GRANTS/FUNDS:

It is observed during the course of audit that an amount of Rs.16,462 /- was excess utilized by the Exeucutive authorities during the year 2010-11 in Krishna Dist. In this regard a suitable audit objection was raised in the Audit Report concerned as detailed in the Annexure vide Statement. No.02

3. DIVERSION OF GRANTS:NIL

4. NON UTILISATION OF ALLOTED GRANTS:

It is observed during the course of audit on the accounts of grants released by Government for the providing relief on account of Natural Calamities during the year 2010-11 and certain grant receiving authorities have Not utilized the allocated amounts for various relief operations as instructed by Government. Calamity relief is of great importance and urgency and therefore, it is suggested that necessary instructions may be issued to all grant receiving authorities to utilize the allocated amounts in full and to fulfill the objectives of allocations. All such cases are detailed in Statement. No.04 enclosed to this report.

5. MIS-UTILISATION OF GRANTS:NIL

6. NON-UTILISATION OF EARMARKED FUNDS:NIL

7. NON COLLECTION OF DUES:NIL

8. ADVANCE PENDING ADJUSTMENT:NIL

VIOLATION OF RULES:

During the course of audit on the accounts of grants released by the Government and amounts sanctioned by the Dist Collector under T.R.-27 for providing relief on account of Natural Calamities Krishna Dist during the year 2010-11 it is observed that certain executing authorities have incurred expenditure for the purposes for which it was sanctioned at the same time certain Norms were violated by the Executive Authorities concerned. All such cases are detailed in Statement -09 enclosed to this report.

NON REMITTENCE OF DEDUCTIONS/ RECOVERIES FROM THE WORK BILLS/CONTINGENT BILLS etc.,:

During the course of audit on the accounts of grants released by the Government for providing relief on account of Natural Calamities Krishna Dist during the year 2010-11 it is observed that certain executing authorities have incurred expenditure for the purposes for which it was sanctioned at the same time certain Norms were violated by the Executive Authorities concerned. All such cases are detailed in Statement -10 enclosed to this report.

NON PRODUCTION OF RECORDS:

During the course of audit on the accounts of grants released by the Government and amounts sanctioned by the Dist Collector under T.R.-27 for providing relief on account of Natural Calamities Krishna Dist during the year 2010-11 it is observed that certain executing authorities have Not maintained or if maintained did Not produce the following records for audit verification. Action would need to be taken to produce the following records at the earliest.

cash book

vouchers for the payments made

measurement books

Estimates/Agreement files

Tenders/Quotations files

Material at site account

Acqutance Not produced

All such cases are detailed in statement -11 enclosed to this report

MIS APPROPRIATION:NIL

EXCESS PAYMENTS:

During the course of audit on the accounts of grants released by the Government and amounts sanctioned by the Dist Collector for providing relief on account of Natural Calamities Krishna Dist during the year 2010-11 Certain cases of defects were identified in the expenditure incurred by the various executing agencies on account of:

a. Excess payment made to the work

b. Excess amount paid to former need recovery

14.WASTEFUL EXPENDITURE:NIL

15. INSTANCE OF CASES OF UN-ACCOUTED CASH / STORES:NIL

PENDENCY OF UTILISATION CERTIFICATES:NIL

17. SURCHARGE CERTIFICATES/ RECOVERY PENDING:NIL

18. OTHERS:

Interest earned not remitted to state funds need to be remitted. Interest accrued on depositing of grants not remitted to state funds. Interest accrued on the Bank A/c Not transferred to the Collector Krishna District. Interest earned on Bank Deposit Drought grant needs to be remitted to state funds. Bank charges debited needs to be reimbursed to State funds.

19. PENDENCY OF AUDIT OBJECTIONS:

There are 98No of objections involving an amount of Rs. 4,16,16,695-00

Were raised for Government grants and 12 No of objections involving an amount of 3,81,325- 00 under TR -27in the audit report for the 2010-11 in respect of the Krishna Dist.,

20. RECEIPTS AND EXPENDITURE:

The receipts and Expenditure under government grants for the year 2010-11 in Krishna District are Rs. 22,48,19,297-00 and Rs.22,47,72,378-00 and under TR -27 grants Rs 2,03,00,000 and Rs 2,02,42,974 respectively.

21. RESULTS OF AUDIT:The result of audit is satisfactory.

22. LIST OF EXECUTIVE AGENCIES:

The names of the Executive agencies audited during the year 2010-11 in respect of Krishna Dist., were detailed in the statement. No.22 of the Dist Audit Report.

District Audit Officer,

State Audit (Relief Accounts),

ELURU, W.G.Dist.

ANNEXURE1

2010-2011

KRISHNA DISTRICT

Sl.No. / Item / No. of Paras / Amount
1. / Variation in account figures / 3 / 4,11,125-00
2. / Excess Utilisation of grants/funds / 02 / 16,462-00
3. / Diversion of grants / 0 / 00-00
4 / Non Utilization of grants / 11 / 3,64,49,711-00
5. / Mis-Utilisation of Grants / 0 / 00-00
6 / Non Utilization of Earmarked funds / 0 / 00-00
7 / Non collection of dues / 0 / 00-00
8. / Advance pending adjustment / 0 / 00-00
9 / Violation of rules

Procedural lapses
Failure to discharge certain obligation under the rules
Purchases Non observation of rules
Cassese of promotions /Appointments made contrary to rules

/ 18 / 2,77,550-00
10 / Non-Remittance of deductions /Recoveries from work bills /Contingent bills etc., / 02 / 37,464-00
11 / Non production of records / 44 / 39,71,420-00
12 / Mis-Appropriations / 0 / 00-00
13 / Excess payments / 11 / 3,54,697-00
14 / Wasteful expenditure / 0 / 00-00
15 / Instances of cases of Un-accounted cash/ stores / 0 / 00-00
16 / Pendency of utilization of certificates / 0 / 00-00
17 / Surcharge certificates- Recovery pending / 0 / 00-00
18 / Others / 07 / 98,266-00
19 / Pendency of objections / 98 / 4,16,16,695-00
20 / Receipts and expenditure / Receipt / Expenditure
22,48,19,297 / 22,47,72,378
Result of Audit / SATISFACTORY
List of Executive agencies with details of grant received and audited / List enclosed

District Audit Officer,

State Audit (Relief Accounts),

ELURU, W.G.Dist.

ANNEXURE-1( T.R.27)

2010-2011

KRISHNA DISTRICT

Sl.No. / Item / No. of Paras / Amount
1. / Variation in account figures / 1 / 32,451-00
2. / Excess Utilisation of grants/funds / 0 / 00-00
3. / Diversion of grants / 0 / 00-00
4 / Non Utilization of grants / 0 / 00-00
5. / Mis-Utilisation of Grants / 0 / 00-00
6 / Non Utilization of Earmarked funds / 0 / 00-00
7 / Non collection of dues / 0 / 00-00
8. / Advance pending adjustment / 0 / 00-00
9 / Violation of rules

Procedural lapses
Failure to discharge certain obligation under the rules
Purchases Non observation of rules
Cassese of promotions /Appointments made contrary to rules

/ 2 / 1,51,853-00
10 / Non-Remittance of deductions /Recoveries from work bills /Contingent bills etc., / 0 / 00-00
11 / Non production of records / 07 / 00-00
12 / Mis-Appropriations / 0 / 00-00
13 / Excess payments / 0 / 00-00
14 / Wasteful expenditure / 0 / 00-00
15 / Instances of cases of Un-accounted cash/ stores / 0 / 00-00
16 / Pendency of utilization of certificates / 0 / 00-00
17 / Surcharge certificates- Recovery pending / 0 / 00-00
18 / Others / 02 / 1,97,021-00
19 / Pendency of objections / 12 / 3,81,325-00
20 / Receipts and expenditure / Receipt / Expenditure
2,03,00,000 / 2,02,42,974
Result of Audit / SATISFACTORY
List of Executive agencies with details of grant received and audited / List enclosed

District Audit Officer,

State Audit (Relief Accounts),

ELURU, W.G.Dist.

2010-2011.

1. VARIATION IN ACCOUNT FIGURES:-

Sl.No. / Name of the Executive Agency / Gist of the Objection / Para No. / Amount
01 / Assistant Director, Horticulture, Vijayawada,Krishna Dist.(2009-2010) / 1)Variation betweenAcquittance and pass book—Un-accounting for—Needsrecovery. / 4 / 3,97,120-00
02 / Commissioner, Municipal Council, Nuzvid, Krishna Dist.(2008-2009) / Variation in the figures between UC and bank statement / 4 / 00-00
03 / Commissioner, Municipal Council, Nuzvid, Krishna Dist.(2009-2010)G.O.Ms.No. 39 Dt 9/1/09, GOMs No 110 dt:31/3/09, / Variation in the figures between UC and bank statement / 4 / 14,005-00
TOTAL / 3 / 4,11,125-00
TR- 27
01 / Commissioner, Municipal Corporation, Vijayawada, Krishna Dist.(2009-2010) / Variation in the figures between UC and bank statement / 4 / 32,451-00
Total / 1 / 32,451-00

2. EXCESS UTILISATION OF GRANTS/FUNDS:

Sl.No. / Name of the Executive Agency / Gist of the Objection / Para No. / Amount
01 / Executive Engineer, RWS Division, Gudiwada,Krishna Dist.,
(06-07) / 1) Excess utilization of the grant—Source of income and ratification orders notpointed out. / 4(a) / 11,133-00
2 / Commissioner, Municipal Council, Nuzvid, Krishna Dist.(2009-2010)G.O.Ms.No. 220 DT 7/8/09, GOMS No 200 dt 4/7/09 GOMS No 230 Dt 17/8/09 / 1) Excess utilization of the grant—Source of income and ratification orders not pointed out. / 4 / 5,329-00
TOTAL / 2 / 16,462-00

District Audit Officer,

State Audit (Relief Accounts),

ELURU, W.G.Dist.

3. DIVERSION OF GRANTS:

Sl.No. / Name of the Executive Agency / Gist of the Objection / Para No. / Amount
NIL

4. NON UTILISATION OF GRANTS:

Sl.No. / Name of the Executive Agency / Gist of the Objection / ParaNo. / Amount
01 / Commissioner, Municipal Council,Nuzvid, Krishna Dist.(2007-2008) / 1) Unspent balance amount Not remitted to State Funds / 4 / 1,789-00
02 / Executive Engineer, RWS Division, Vijayawada, Krishna Dist.(2006-2007) / 1) Unspent balance amount Not remitted to State Funds / 4(a) / 1,08,113-00
03 / Joint Director, Animal Husbandry, Vijayawada, Krishna Dist. 2009-2010. (G.O.NO.25) / 1) Unspent balance amount Not remitted to State Funds / 4 / 5-00 An amt. of Rs.5,31,268-00was sent toDr. of AH,AP,Hyd. By way of D.D.
04 / Deputy Director of Fisheries, Krishna Dt. Machilipatnam.(2009-10) / 1) Unspent balance amount Not remitted to State Funds / 4 / 28,219-00
05 / District Panchayat Officer, Krishna Dt., Machilipatnam (2009-10) / 1) Unspent balance amount Not remitted to State Funds / 4 / 15,283-00
06 / Assistant Director, Horticulture, ijayawada, Krishna District(2009-2010) / 1) Unspent balance amount Not remitted to State Funds / 5(a) / 6,04,605-00
2)Unspent balance amounts – Not refunded by the MAOs—Irregular. / 5(b) / 00-00
07 / Commissioner, Municipal Council, Nuzvid, Krishna Dist.(2008-2009) / Unspent balance amount Not remitted to State Funds / 5 / 70,860-00
08 / Joint Director of Agriculture Dept
Machilipatnam2008-2009 (August 2008)GORt No220, Rev.,(D.M.-I) Dt 11/11/2008 / 1) Unspent balance amount Not remitted to State Funds by the Joint Director of Agriculture / 4(a) / 2,00,06,516-00
2) Unspent balance amount Not refunded by the MROs /MAOs / 4 (b) / 00-00
09 / JD Agriculture Machilipatnam 2008-2009 (November 2008)GORt No011, Rev.,(D.M.-I) Dt 20/01/2009 / 1) Unspent balance amount Not remitted to State Funds by the J Dr of Agriculture / 4 / 1,56,14,321-00
TOTAL / 11 / 3,64,49,711-00

District Audit Officer,

State Audit (Relief Accounts),

ELURU, W.G.Dist.

5. MIS-UTILISATION OF GRANTS:-

Sl.No. / Name of the Executive Agency / Gist of the Objection / Para No. / Amount
NIL

6. NON-UTILISATION OF EARMARKED FUNDS:-

S.No. / Name of the Executive Agency / Gist of the Objection / Para No. / Amount
NIL

7. NON-COLLECTION OF DUES:-

Sl.No. / Name of the Executive Agency / Gist of the Objection / Para No. / Amount
NIL

8. ADVANCE PENDING ADJUSTMENT:-

Sl.No. / Name of the Executive Agency / Gist of the Objection / Para No. / Amount
NIL

Dist Audit Officer

State Audit (Relief Accounts),

ELURU, W.G.Dist.

9. VIOLATION OF RULES:-

Sl.No. / Name of the Executive Agency / Gist of the Objection / Para No. / Amount
01 / Joint Director, Animal Husbandry,Vijayawada Krishna Dist.(2009-2010) GO.NO.224 / 1)Distribution of seed to the beneficiaries--certaindefects / 4(a) / 00-00
2)Excess quantity of seed purchased above the sanctioned quantity--Irregular / 4(b) / 00-00
02 / Joint Director, Animal Husbandry,Vijayawada Krishna Dist.(2009-10) GO.NO.25. / 1) Contingent expr. incurred from Cyclone Relief Grant-Administrative approval not pointed out and other defects. / 5(a) / 00-00
2)Purchase of H.P.LazerJet payment made .from CRFGrant—Irregular. / 5(b) / 3,550-00
3)Purchase of Flexi Bannerspayment made from CRF Grant—Irregular. / 5(c) / 27,000-00
03 / Deputy Director of Fisheries, Krishna Dt., Machilipatnam. (2009-2010) / 1)Acquittances—Amounts distributed to Fishermen – Certain defects. / 5(a) / 00-00
2)Acquittances – Amounts distributed to Fishermen – Revenue stamp duty not observed and other defects. / 5(b) / 00-00
3)Acquittances—Amounts distributed to Fishermen – Uncashed cheque particulars variated – Reasons not furnished. / 5(c) / 97,000-00
04 / District Panchayat Officer, Krishna Dt., Machilipatnam. (2009-2010) / 1) Contingent Expr.incurred from CRF Grant-Admn., approval not pointed out and other defects. / 5(a) / 00-00
Purchase of H.P.LazerJet – Payment made from CRF Grant—Irregular. / 5(b) / 13,200-00
05 / Assistant Director, Horticulture, Vijayawada, Krishna Dist. (2009-2010) / 1)FarmersAcquittances – certaindefectspointed out. / 6(a) / 00-00
2)Records maintained by the MRO & MAO, Thotla valluru – certain defects—noticed. / 6(b) / 00-00
3)Alteration of Records by the MRO &MAO Thotla valluru—Irregular. / 6(c) / 1,36,800-00
06 / Assistant Director, Agriculture, Vijayawada, Krishna Dist. (2009-2010 - Drought 09) / 1)Farmers Acquittances – certain defects—pointed out. / 4 / 00-00
07 / Joint Director of Agriculture Dept
Machilipatnam2008-2009 (August 2008) GORt No220, Rev., (D.M.-I) Dt 11/11/2008 / 1) Beneficiaries approved list not produced / 5(a) / 00-00
2) Farmers Acquittances – certain defects—pointed out. / 5(b) / 00-00
08 / Joint Director of AgricultureMachilipatnam 2008-2009 (November 2008)GORt No011, Rev.,(D.M.-I) Dt 20/01/2009 / 1) Beneficiaries approved list not produced / 5(a) / 00-00
2) Farmers Acquittances – certain defects—pointed out. / 5(b) / 00-00
TOTAL / 18 / 2,77,550-00
TR -27
01 / Commissioner, Municipal Corporation, Vijayawada, Krishna Dist.(2009-2010) / 1) Defects in the maintenance of cash book / 5(a) / 00-00
2) Non- permissible items purchased under 2245 / 5 (b) / 1,51,853-00
TOTAL / 2 / 1,51,853-00

10. NON – REMITTENCE OF RECOVERIES:-

Sl.No. / Name of the Executive Agency / Gist of the Objection / Para No. / Amount
01 / Executive Engineer, RWS Division, Gudiwada(2006-2007) / 1).Lump sum provision towards insurance Not made in the abstract estimates / 5 / 00-00
02 / Commissioner, Municipal Council, Nuzvid, Krishna Dist.(2009-2010)G.O.Ms.No.
39 Dt 9/1/09, GOMs No 110 dt:31/3/09 / 1) Non – remittance of deductions and Recoveries from work bills / contingent bills etc / 5 / 37,464-00
TOTAL / 02 / 37,464-00

District Audit Officer,

State Audit (Relief Accounts),

ELURU, W.G.Dist.

11. NON PRODUCTION OF RECORDS:-

Sl.No. / Name of the Executive Agency / Gist of the Objection / Para No. / Amount
01 / Executive Engineer, RWS Division, Gudiwada(2006-2007) / 1)Deposits Register not maintained. / 6(a) / 00-00
2)Drawal of amount towards POL charges-- Register of Log Books not furnished. / 6(b) / 00-00
3)Executionof works—Administrative Approval not furnished. / 6( c ) / 00-00
4)GrantsAppropriation Register—not maintained. / 6(d) / 00-00
02 / Commissioner, MuncipalCouncil, Nuzvid, Krishna Dist. (2007-2008) / 1)Register of Deposits not maintained. / 5 / 00-00
2) Grant Appropriation Register Not Maintained / 7 / 00-00
03 / Executive Engineer, RWS Division, Vijayawada,Krishna Dist.(2006-2007) / 1) Deposits Register not maintained / 6(a) / 00-00
2)Grants Appropriation Register--not maintained / 6(b) / 00-00
3)Recovery amounts remitted to concerned Heads—connected challans not produced / 6 ( c ) / 1,45,790-00
04 / Assistant Director, Sericulture, Vijayawada, Krishna Dist. (2009-2010) / 1)Separate Cash Book and Pass BookNot maintained / 4(a) / 00-00
2) Register of Grants Appropriation-- Not maintained / 4(b) / 00-00
05 / Joint Director, Animal Husbandry, Vijayawada, Krishna Dist.(2009-2010)G.O.29 / 1) SeparateCash Book and PassBook- Not maintained / 4(a) / 00-00
2)Grants Appropriation Register --Not maintainence / 4(b) / 00-00
06 / Joint Director, Animal Husbandry, Vijayawada, Krishna Dist. (2009—2010) G.O.NO.224 / 1) Stock Registers and Seed Distribution Registers not produced. / 5(a) / 00-00
2)Separate Cash Book and Pass Book-- Not maintained / 5(b) / 00-00
3)Grant Appropriation Register Not maintained / 5(c ) / 00-00
07 / Joint Director of Agriculture, Krishna, Machilipatnam. (2009-2010)G.O.206 / 1) Separate Cash Book and Pass Book-Not maintained / 4 / 00-00
2)Grants Appropriation Register-Not maintained / 4(b) / 00-00
08 / Joint Director, Animal Husbandry, Vijayawada,Krishna Dist. 2009—2010. (G.O.NO.25) / 1)Purchase of paddy straw for supply to Cattle Camps—Utilization and Stock Registers—Not furnished. / 6(a) / 8,47,494-00
. 2)Purchase of medicines for supply to Cattle Camps -Utilization and Stock Registers not furnished. / 6(b) / 00-00
3)Purchase of Cattle Feed to the Cattle Camps – Utilization and Stock Registers not furnished. / 6(c) / 5,20,000-00
4)Separate Cash Book and Pass Book not maintained. / 6(d) / 00-00
5) Grants Appropriation Register not maintained. / 6(e) / 00-00
09 / Deputy Director of Fisheries, Krishna Dt., Machilipatnam. (2009-2010) / 1) Separate Cash Book and Pass Book- Not maintained / 6(a) / 00-00
2) Grants Appropriation Regr.-Not maintained. / 6(b) / 00-00
10 / District Panchayat Officer, Krishna Dt., Machilipatnam. (2009-2010) / 1)Purchase of Lime, Bleaching and Phenoils etc., -- Utilization and Stock Regrs.,not furnished / 6[a] / 00-00
2)Grants Appropriation Register – Not maintained / 6[b] / 00-00
11 / Assistant Director, Horticulture, Vijayawada, Krishna Dt., (2009-2010) / 1) Separate cash book and pass book -Notmaintained / 7[a] / 00-00
2)Grants Appropriation Register—Not maintained / 7[b] / 00-00
12 / Commissioner, MuncipalCouncil, Nuzvid, Krishna Dist. (2008-2009) / 1) Grant Appropriation Register Not Maintained
2)Estimates, sanction orders – vouchers for works executed –not produced to audit
3) Deposits -register of deposits not maintained / 6(a)
6((b)
6(c) / 00-00
4,33,135-00
00-00
13 / Commissioner, Municipal Council, Nuzvid, Krishna Dist.(2009-2010)G.O.Ms.No.
39 Dt 9/1/09, GOMs No 110 dt:31/3/09 / 1) Grant Appropriation Register Not Maintained / 6(a) / 00-00
2) Deposits -register of deposits not maintained and furnished to audit / 6(b) / 00-00
14 / Commissioner, Municipal Council, Nuzvid, Krishna Dist.(2009-2010)G.O.Ms.No.
220 DT 7/8/09, GOMS No 200 dt 4/7/09 GOMS No 230 Dt 17/8/09 / 1) Grant Appropriation Register Not Maintained / 5(a) / 00-00
2) Deposits -register of deposits not maintained and furnished to audit / 5(b) / 00-00
15 / Assistant Director, Agriculture, Vijayawada, Krishna Dist. (2009-2010 - Drought 09) / 1) Grant Appropriation Register Not Maintained
2)Separate cash book and pass book Not produced / 5(a)
5(b) / 00-00
00-00
16 / Joint Director of Agriculture Machilipatnam 2008-2009 (August 2008)
GORt No220, Rev.,(D.M.-I) Dt 11/11/2008 / 1) un-cashed particulars not produced / 6 (a) / 13,63,461-00
2) Separate cash book and pass book Not produced / 6 (b) / 00-00
3) Grant Appropriation Register Not Maintained / 6 (c) / 00-00
17 / Joint Director of AgricultureMachilipatnam 2008-2009 (November 2008) GORt No011, Rev.,(D.M.-I) Dt 20/01/2009 / 1) un-cashed particulars not produced / 6 (a) / 6,61,540-00
2) Separate cash book and pass book Not produced / 6 (b) / 00-00
3) Grant Appropriation Register Not Maintained / 6 (c) / 00-00
TOTAL / 44 / 39,71,420-00
01 / UNDER T.R.27
Executive engineer
R.W.S, Gudiwada
2006-07 / 1) Grant Appropriation Register Not Maintained
2) Deposit register not maintained / 4
5 / 00-00
00-00
02 / Commissioner, Municipal Corporation, Vijaywada, Krishna Dist.(2009-2010) / 1)Original paid vouchers not produced / 6(a) / 00-00
2)Advances to contractors - note approvals and adjustment vouchers not furnished / 6(b) / 00-00
3) Stock entry and utilisation not furnished for the purchased items / 6(c) / 00-00
4) Muster rolls for the labour engaged are not furnished / 6(d) / 00-00
5) Grant Appropriation Register Not Maintained / 6(e) / 00-00
TOTAL / 07 / 00-00

District Audit Officer,