Audit Reports

Thus, lack of financial propriety and internal controls on the part of the DDO 14 over handling and management of cash resulted in fraudulent drawal and misappropriation of ` 2,85,000. The matter was reported to Government (July 2015); reply had not been received (November 2015). 13 Shri Biplab.........

During 201 4-15, recove ry of ` 17 0.65 crore was pointed out in audit . During the same period, the DDOs concerned had effected recovery of ` 13.70 crore in respect of recovery pointed in earlier years and current year . A few cases of recoveries with significant money value are gi ven in.........

amount of central share and state share for implementation of CSS schemes were withdrawn from government account through GIA bills by the designated DDO (Executive Engineer, DW&SD, Ranchi West Division) during 2014-15 to deposit the amount in the bank accounts of SWSM, Programme Management Unit.........

by the AE in MBs without passing the same by the Audit Report on General, Social and Economic (Non-PSUs) Sectors for the year ended 31 March 2015 34 DDO. Moreover, the vouchers and muster rolls in support of payments were not made available to audit due to which the genuineness of payment could.........

during the ensuing financial year and for finalisation of estimates of expenditure and receipts, BCOs should collate all estimates prepared by DDOs and review the same. During scrutiny of Appropriation Accounts we observed that in the year 2012- 13, 2013-14 and 2014-15, budget provision of.........

-purchase of law books, furniture, legal software etc., grant for heritage court building could not be utilized due to non - conferring of rights of DDO to PWD and slow progress by PWD etc. The reply was not acceptable as there was ample period of five y ears to utilise the grant. Issues of.........

 Suspected fraudulent drawal and disbursement of pay and allowances amounting to ` 8.27 lakh in absence of required checks to be exercised by the DDO according to provisions of MPTC. (Paragraph 3.1.1)  Suspected embezzlement of ` 0.24 lakh was noticed in the office of the District Project.........

Cash book was written for the period 3 June 2010 to 14 August 2012 but was not signed by the DDO. Further, the closing balance as on 14 August 2012 as per bank pass book was ` 175.42 crore while as per cash book it was ` 105.90 crore. Since t he difference in the cash book and bank pass book.........

3.1 Unadjusted Abstract Contingent bills Rule 177 of Bihar Treasury Code (BTC), 2011 provides that a certificate shall be furnished by the DDO to the effect that money withdrawn on the contingent bill shall be spent within the same financial year and that the unspent amount shall be remitted.........

A detailed review of the IRs issued to 3167 DDOs up to September 2014 pertaining to 38 Departments showed that 32089 para graphs having financial implications of about ` 147351.22 relating to 5441 IRs remained outstandin g at the end of 31 March 2015. The year-wise position of these.........