Audit Reports

The DDO should maintain a register of AC bills and monitor submission of detailed bills thereagainst. The Detailed Contingent (DC) bills in respect of such claims should be submitted to the controlling authority for countersignature not later than the 10 th of the month succeeding to which they.........

C ounter signature of the higher a uthority was dispensed with and DDO is made liable for the submi ssion of DC Bills. However, t here were 3,485 un -adjusted AC bills due to non -submission of DC bills for an amount of `474.83 crore as of March 2017. The details are in Table 3. 3: Table 3. 3:.........

1.13.2 Non-reconciliation of departmental figures with tre asury As per paragraph 19.6 of Andhra Pradesh Budget Manu al, DDOs are required to reconcile departmental receipts and expenditure fig ures with those booked in treasury every month to avoid any misclassification and frau dulent drawals..........

1 GO Ms No.657 Finance (BG) Department dated 23 September 2004. 2 Estimates will be prepared from DDO level to CCO level. 3 Demands for grant, Public Account, Guarantees, Debt and Liabilities etc., 4 Article 202 of the Constitution of India Audit Report on State Finances for the year ended March.........

authorities, the accounts of which had not been received 3.3 136 Appendix-3.4 Summary of unspent balances kept in current account in respect of seven DDOs as on 31 March 2017 3.5 140 Appendix-3.5 Summary of unspent balances kept in the form of different bank instruments as well as Civil Deposit in.........

It was seen that separate account for deposit of labour cess was not available up to April 2015 .However, the DDOs continued to deduct labour cess from the executants without depositing the same in the respective account. Thus, the funds meant for welfare of labo urers could not be made.........

UPJN transfers funds to its district units. For other Rural Water Supply Schemes, DDO draws funds from district treasury out of allotments placed at his disposal, and gives it to UPJN unit in the districts for execution. 4. Swachha Bharat Mission GoI transfers its share directly in Bank accounts.........

UPJN transfers funds to its district units. For other Rural Water Supply Schemes, DDO draws funds from district treasury out of allotments placed at his disposal, and gives it to UPJN unit in the districts for execution. 4. Total Sanitat ion Campaign (TSC) GoI transfers its share directly in Bank.........

UPJN transfers funds to its district units. For other Rural Water Supply Schemes, DDO draws funds from district treasury out of al lotments pla ced at his disposal and gives it to UPJN unit in the districts for execution. 5 Total Sanitation Campaign (TSC) GoI transfers its share to state.........

We observed that: ● Banks concerned did not issue bank pass -book or bank statement due to which DDO also did not have any records regarding balances in the bank account. Besides, no ledger, broad -sheet and pass -books were maintained in respect of PF. Pertinently, DDO sanctioned.........