Audit Reports

and Secretary Director of fisheries 4 Executive Joint Director, Director, RFTI Joint Director Deputy Director Engineer FFDA (Admin, and _I DDO) Junior I Chief Executive Deputy n Engineer * Officer Director DFDO Source: Departmental records. 2.3.3_Scope of Audit 62 Chapter-II- Economic.........

This fact was also overlooked by the DDO due to non-verification of relevant records on periodical basis as per standard practice. Thus, failure of the DDO to verify the cash book regularly led to embezzlement of 23785 by the cashier. Had the DDO followed the laid down procedures and checked.........

Non-adjustment of advances for long periods is fraught with the risk of mis-appropriation and therefore, requires close monitoring by the respective DDOs. 2.4.2 Un-reconciled Expenditure To enable Controlling Officers of Departments to exercise effective control over expenditure to keep it within.........

Records of Directorate of Agriculture and 47 DDOs at district and block level were test checked. An exit conference was held (November 2011) w ith the Principal Secretary of the department to discuss the audit observations. The results of the discussion have been incorporated in the report at.........

The DDOs (Drawing and Disbursing Officers) in the respective government offices are responsible for making deductions from the salaries of the officers/officials and to submit an account of such deductions to the concerned treasury. The Treasury Offices in turn send a “Monthly Schedule”.........

unspent/undisbursed with DEE as well as in seven selected districts in the form of DCRs/Bank Drafts/Banker Cheque and in the current accounts of the DDOs for periods ranging from three months to more than thirty three years resulting in resource gap in providing necessary interventions..........

relating to hand receipts, were overwritten/tampered with, raising doubts about their veracity, as these entries were not duly authenticated by the DDO. Further scrutiny of entries of monthly cash receipts and cash payments from September 2006 to June 2007 revealed that the cash balances.........

Against the budget provision of ?1.07 crore the ADDO, who was also the DDO received ‘Fixation of Ceiling’ of ^59.61 lakh during the period from 2001-02 to 2008-09 drew only ?9.12 lakh but did not use the amount for the purpose of making payment of milk bills. Thus, the failure of ADDO,.........

Non-adjustment of advances for long periods is fraught with the risk of mis-appropriation and therefore, requires close monitoring by the respective DDOs. 2.6.2 Issues relating to utilization-cum-adjustment of funds drawn on AC Bills during the period from 2001-02 to 2009-10 in respect of Central.........

The DDO should satisfy himself, by periodical examination, that the actual cash balance corresponds with the balance in the Cash book. Further, the DDO is required to verify day-to-day transactions, attest each entry in the Cash book and authenticate the analysis of daily/monthly closing.........