Audit Reports

Late allotment of land could have been avoided with proper planning 2015 -16 4.37 0.43 -3.94 90.2 Non -utilisation of complete funds in time by DDO, PWD. Non -utilisation of funds for intended purpose within stipulated time for construction work led to blocking of fund. 2016 -17 5.00 1.78.........

1.13.2 Non -reconciliation of departmental figures with treasury As per paragraph 19.6 of Andhra Pradesh Budget Manual, DDOs are required to reconcile departmental receipts and expenditure with those booked in treasury every month to avoid any misclassification and fraudulent drawals..........

The vouchers must bear a pay order duly signed/initialed by the DDO specifying the amount payable both in words and figures which must be signed personally by hand in ink. Further, Rule 220 of the Punjab Treasury Rules provides that in case of an over charge, the responsibility shall rest.........

Department (FD) , Government of Haryana dated 02 December 2011 , operation of bank accounts in the name of Head of Department or in the name of DDO was not appropriate and needed to be stopped with immediate effect. However, in cases of extreme circumstances where the procedure of operation.........

Chapter 3: Compliance Auditll 116 the depositor with acknowledgement. It is the responsibility of the DDO to check and attest the corresponding entries in the cash book with reference to the counterfoil of the DCRs/ acknowledged copy of the challans which are retained as documentary support.........

Unnayan Prakalpa fund of the previous assemblies as of 31 March 2016 Statement showing details of non-utilization and retention of COBBP fund by the DDOs as of 31 March 2016 Glossary of Terms List of Abbreviations used 122 Table of Contents Preface 1.This Report has been prepared for submission.........

Rule 2.30 of the Draw\bng and D\bsburs\bng Off\bcer (DD O) Manual st\bpulates certa\bn checks that are to be exerc\bsed by the DDO wh\ble pa ss\bng Leave Travel Concess\bon (LTC) cla\bms \bnclud\bng check\bng of ser\bal numbers o f t\bckets \bn order to safeguard the f\bnanc\bal \bnterests of.........

Neither the DDO nor PAO had reconciled the expenditure booked during the year 2016-17. Test check of Expenditure Control Register/Grant-in-aid register and classified abstract revealed the follo wing discrepancies under object head 31 and 35 as detailed in Table 5.28 below. Table 5.28: Variation.........

under  each  unit  does  not  exceed  the  appropriation.  The  controlling  officers  then  allocate  the  appropri ation  to  DDOs  who  are  supposed to make expenditure within the released am ount. This entire process .........

1.1 78 1.3 Time series data on th e State Government Finances 1.2 79 1.4 Abstract of receipt and disbursement for the year 2015 -16 1.2 82 1.5 DDO -wise parking of fund in banks amounting to ` 899 crore 1.7.6 85 1.6 Statement of outcome budget during the financial year 2015 -16 1.8.3 86 1.7.........