Audit Reports

Hence , all the DDOs have to submit a certificate of expenditure for further drawls. Every Drawing Officer is to furnish the list of bank acco unts operated by him and cash balances available therein pertaining to the specific schemes for which further funds are proposed to be drawn. The.........

Pendency in submission of the UCs indicated monitor ing of the utilisation of scheme funds by the DDOs and the Heads of Department (HoDs) need s further strengthening. 1.13 Internal Audit and Internal control system in PRIs 1.13.1 Internal Audit Internal Audit is an important instrument for.........

Further, the DDO neither ensured that the Cash Book was updated regularly nor conducted any surprise physical verification of clo sing balances as required under the rules. The irregularities indicated that the intern al control existing in the office of the DC, Morigaon (Planning and Development.........

the accounts of which had not been received 3.3 127 Appendix-3.4 Summary of unspent balances kept in current account in four test-checked DDOs between April 2015 and March 2016 3.5 129 Appendix-3.5 Summary of unspent balances kept in the form of different bank instruments as well as.........

Only 3,317 (16 per cent) Drawing and Disbursing Officers (DDOs) out of 21,116 DDOs have reconciled their accounts upto March 2016. (Paragraph 2.5 and 3.7) Advances from Contingency Fund
During 2015-16, 139 withdrawals amounting to `  6,117.60 crore were made from Contingency Fund. Out of.........

Against recovery of ` 3.54 crore pointed out in 4,684 cases, the DDOs con cerned had effected recovery of ` 0.75 crore in 1,336 cases during 2015-16 as given in Table-1.3 below. Audit Report- Social, General and Economic Sectors (Non-PSUs) for the year ended 31 March 2016 4 | P a g e  .........

On being pointed out, the JSR intimated (May 2016) that full recovery of ` 2.40 lakh was made and matter ha d been referred to higher authorities for legal action against the person responsible for using false stamp papers. Non -observance of provisions/instructions facilitated the use of.........

mentioned in the bill submitted to treasury office for drawal of salary during 2013 -15 were more than that mentioned in the office copy of the DDO, thereby resulting in fraudulent drawal of salary by DDOs as detailed in Table 2.7 . This fraudulent drawal could have been prevented had the.........

There were 54 dummy active DDO codes in the database. (Paragraphs 2.2.7.3 and 2.2.7.4) Non-application of various controls and non-conducting of third party audit at the prescribed time indicated weak system control mechanism in the Integrated Financial Management System. (Paragraph 2.2.8) 3..........

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.........