Audit Reports

The cash book had been attested daily by the Assistant Accounts Officer who was also the DDO of the office. He had neither pointed out nor investigated the missing/deleted receipts. ƒ The software allowed the same person to enter as well as delete entries for receipts collected. ƒ Scrutiny.........

by EE, Highway Division (PWD), Jairampur 52 2.7 Details of short-payment of tax for 2015-16 53 2.8 Details of penalty for non-furnishing of FF-16 by DDOs 54 2.9 Non-realisation of licence fee and penalty from Bon ded Warehouses 58 3.1 Summarised financial position and working results of PSUs (all.........

Recommendation: The State Government needs to ensur e that Government contribution is fully matched with that of the empl oyees’ contribution and that the entire amount is transferred to NSDL in a timely ma nner to avoid unlimited liability on the State exchequer as well as to provide an ass.........

Further, the DDOs shoul d obtain clearance certificate from the respective Accountant General. Finance Department, Government of Maharashtra vide Notification dated 22 September 1987, instructed the offices/departments to furnish DC bills to the Controlling Officers involving foreign exchange.........

expenditures of ` 55.00 lakh incurred in inadmissible works under “MLALADS” 131 4.2.1 Statement showing details of short deduction of VAT by the DDOs & non -recovery of penalty payable by the contractors 133 4.3.1 Statement showing n on -furnishing of returns by registered dealers 136 4.5.1.........

in hand As per Manual on Financial Management and Procureme nt, the contents of the cash chest/cash box should be verified by the Head of Of fice/ DDO or the senior most official in-charge at least once in a month and the account compared with the cash book balance and the result of.........

No. DDO Major Head Number of AC bills Amount 1. Chief Medical Officer, Pithoragarh 2210 03 3.00 2. Joint Director, Animal Husbandry Dept., Dehradun 2 403 02 0.70 3. Asst. District Election Officer, Uttarkashi 2015 04 8.13 4. Panchayati Raj (Election), Pithoragarh 2515 03 34.5 1 5. Chief.........

11. Non-ferrous, Mining and Metallurgical Industries 0.80 0.59 Arrears accumulated from the year 1970-71. Arrears pertain to Mining Offices and DDO (Headquarter) Geological Wing Directorate of industries on account of recovery of royalty/drilling charges etc. 12. Public Works 0.58 0.15 Arrears.........

Thereafter, the bill is submitted by the DDO to the Treasury along with token for payment. The counterfoil of the token was to be retained by the DDO for receipt of payment by the Treasury. The Treasury Officer on verification of th e correctness of the bill issues a cheque in favour of the.........

figure is required to be done regularly at the end of each month in order to ensure a ccuracy of the transactions entered in the books of accounts. DDOs are required to carry out reconciliation at the end of each month to set right the mismatches/discrepancies, if any . It was observed that in.........