Audit Reports

PAO/DDO code to 28 organisations, of which 11 organisations have been registered by CRA as on 31.03.2016 and allotted PAO registration numbers and DDO numbers. As such there were 276 subscribers coming under the purview of NPS in these organizations. The payment of pension and other retirement.........

B esides other responsibilities, the DDO was also entrusted with the responsibility to verify and attest the entries in the Cash Book, subsidiary registers, acquittance rolls, contingent registers, vouchers, etc., including verification of cash. During the c ourse of audit (November 2015),.........

243 3.4.8 Statement showing number of inspection carried out by the state, district level officers 3.4.3.5 243 3.5.1 Statement showing negligence of DDOs, CSs, banks, TOs and DPFOs 3.5.1 244 3.5.2 (i) Statement showing details of amount drawn but fraudulently credited into the account of others.........

In the absence of submission of UCs by the concerned DDOs, audit could not ascertain whether the grants were actually utilised. Such huge pendency in submission of UCs indicated ineffective internal control mechanism and poor monitoring by the Depart ment s. 3.1.4 Delayed Submission of UCs From.........

Test check of records of seven DDOs 2 revealed the following:  O ne DDO i.e. Crime Branch had not even maintained the Advance Register, due to which , recipients of advances of ` 67,660 pertaining to the year 2009 , as noticed from the voucher level computerisation data maintained by AG ,.........

Depa rtment, five treasury offices 1 out of 16 treasuries/sub treasuries, five Controlling O fficers 2 of user departments selected randomly and five DDOs each of the directorate offi ces of selected departments. Entry conference was held in April 2016 where the a udit objectives and audit.........

Every DDO has to verify the monthly receipt and expenditure figures with reference to records maintained by him and a signed confirmation has to be sent to Treasury with remarks by 20th of succeeding month. As administrator -wise PD accounts details were not rendered to the Office of.........

1.14.2 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 wit h those booked in treasury every month to avoid any misclassification and fraudulent drawals. On.........

Non-ferrous, Mining and Metallurgical Industries 0.86 0.58 Arrears were accumulated from the year 1970-71. Ar rears pertain to mining offices and DDO (Headquarter) Geological Wing Directorate of industries on accoun t of recovery of royalty/drilling charges etc. 9. Industries 0.23 0.12 Arrears.........

1.14.2 Reconciliation of balances as per cash book with Bank pass book As per paragraph 19.6 of Andhra Pradesh Budget Manual, 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.........