Audit Reports

The DDO should conduct periodical reconciliation of Cash book with the connected records/registers to ensure prompt remittance of Government moneys and prevent such occurrences in future . 20 Semen st raw is a tool used for artificial insemination of cattle/animals. 21 State Bank of.........

AC bills for ₹ 91.48 crore were outstanding for which DC bills were not submitted by concerned DDOs (Appendix 3.15) UCs worth ₹ 19,975.51 crore pertaining to 2003-04 to 2018-19 remained outstanding as on 31 March 2020 (Appendix 3.16). Chapter III – Budgetary Management State Finances.........

(Directorate of Treasuries & Accounts) Fraudulent/excess drawal of money 2.4 57 Fraudulent/excess drawal of money and submission of fake challans by DDOs 2.5 61 CHAPTER III – ECONOMIC SECTOR Introduction 3.1 65 Performance Audits PUBLIC WORKS DEPARTMENT (HOUSING) Performance Audit on.........

settlement of accounts within the stipulated period, failing which action will be taken to stop the salary of the Drawing and Disbursing Officer ( DDO ) concerned. However, it was o bserved that the practice of drawal of salary by DDOs, who had substantial bills pending against them continued,.........

scrutiny of the bill shall countersign the bill and return the bill to the Drawing & Disbursing Officer within 15 days of the receipt of the DC bill. DDO shall submit the bill to the concerned Treasury Officer. After the scrutiny, the Treasury Officer shall send the bill to the Accountant General.........

not adjusted indicated the possibility of diversion of end use of funds/ misappropriation and therefore, requires close monitoring by the respective DDOs for ensuring submissio n of DC bills. This is a possible overstatement of expenditure in the year 2019 - 20. (Paragraph 4.5) Executive Summary.........

The DDO also did not indepe ndently verify the claims to ensure their correctness with reference to the orig inal claims submitted by the Carriage Contractor. This resulted in excess and unauthorize d payment of ` 93.60 lakh. The amount of ` 1.04 crore made to the Contractor was included in.........

Chapter VI: Tax es on Vehicles, Goods and Passengers 53 checked, are entered in the cash book and receipt number is entered against them. DDO should record the words ‘Entered into cash book’ on the counterfoil of the receipt. When the receipt book has been fully used, it should be checked.........

11. Non-ferrous, Mining and Metallurgical Industries 0.93 0.61 Arrears accumulated from the year 1970-71. Arrears pertain to Mining Offices and DDO (Headquarters) Geological Wing Directorate of industries on account of recovery of royalty/drilling charges etc. 12. Public Works 0.23 0.15.........

Audit observed that failure of the Me dical Officer who is also the DDO, to ensure that the details of LWA availed by the employee were entered promptly into SPARK, facilitated misappropriation of `68,094 by the Senior Clerk. Since the Medical Officer attested the correctness of entries made i n.........