Audit Reports

against the required ten meetings, only one Meeting was held (December 2013) during 2013-18 and Department attributed same to non-availability of full quorum. (Source: Information furnished by Joint Director Planning Jammu and Kashmir) Chapter-II: Performance Audit 15 2.1.6.2 Preparation of.........

The DDO concerned will compulso rily verify all challans deposited with Treasury/Bank and resolve the differ ence, if any, with the Treasury. The Treasury Officer will not pass the pa y bill of the head of office in the absence of verification certificate. Audit scrutinised (between January 2018.........

Further, the DDOs should obtain a clearance certificate from the respective Accountant General. Also as per Note(4) below Rule 306, a register of AC bil l should be maintained by the DDOs in the prescribed form in order to watch the submis sion of DC bills in respect of amounts drawn on AC.........

Out of the 21 Objects mentioned above, only three heads had sp ent their budgetary allocation in full. Six Objects have utilised more than 70 per cent of their allocation while the rest were below that. 2.7.3 Committed Expenditure Committed Expenditure of Government on revenue acco unt consists.........

Thereafter, bank wise payment vouchers are prepared and salaries are disbur sed through the banks with the approval of the respective DDO 22. Audit scrutiny of records for 2017 -19 disclosed that the Company could not ensure proper adherence to the system/procedures prescribed in CARS 1973..........

185 2.2 Year-wise details of expenditure audited in respect of Economic Sector during 2017-18 186 2.3 Records not produced to Audit for scrutiny by DDOs of departments under Economic Sector during 2017-18 186 2.4 List of projects sanctioned under RIDF during 2 015-16 to 2017-18 189 2.5 Statement.........

Reasons for unnecessary retention of fund were asked from concerned DDOs during 2017- 18, their reply is still awaited (February 2019). Unspent balances not transferred to the Consolidated Fund before the closure of financial year entails risk of misuse of public funds, fraud and.........

While sending bills on line, the DDO also sends hardcopies to the DTO. Hence, it is incumbent upon the DTO to check the arithmetic accuracy as well as to check whether the online bill and the manual copy submitted to treasury were same. (b) Similarly, test check of records (November 2017) r.........

The PWD DDOs can draw funds from their deposit accounts by presenting bills to the treasury under the same head of account. It was further directed that all bank accounts should be closed and uns pent amount s kept under head ‘8671 -Departmental Balances 101 -Civil’ should be remitted into.........

(Paragraph 5.3.9) Executive Summary xiv Death Gratuity and Family Pensions were not granted to 40 Government servants in the test checked DDOs as the DDOs and the stakehold ers were unaware of such benefits available under the scheme. (Paragraph 5.3.9.1) Failure of the Drawing and Disbursing.........