Audit Reports

The funds drawn and kept in Civil Deposits and in b ank accounts were shown as utilised by the respective DDOs and thus, the expen diture was artificially inflated to that extent, without actual expenditure having been incurred under the programme/ scheme, in contravention of the financial.........

Table 4.12: Differences in balances in CFMS and legacy data (in ₹) DDO HOA Closing Balance as on 31/03/2018 as per DTA Opening Balance as on 01/04/2018 as per CFMS Difference 01011603004 8443001030001000000VN 1,14,604 -2,24,874 -3,39,478 02010202001 8443001030001000000VN 3,39,310 1,14,604.........

Table 4.12: Differences in balances in CFMS and legacy data (in ₹) DDO HOA Closing Balance as on 31/03/2018 as per DTA Opening Balance as on 01/04/2018 as per CFMS Difference 01011603004 8443001030001000000VN 1,14,604 -2,24,874 -3,39,478 02010202001 8443001030001000000VN 3,39,310 1,14,604.........

Thus, the formulation of BEs without taking the inputs from the DDOs of the respective departments could not be ruled out, which is indicative of the poor budgetary management and without accessing actual needs of the departments. (Chapter-III) Recommendations The State Government may ensure that.........

the sponsor bank of Ministry/ State Department/ Implementing Agency for disbursal of benefits: a) For DBT payments by Ministry/ Department- done by DDO/PAO of concerned Ministry/Department b) For DBT payments by implementing agency- done by maker and payment authority of Implementing Agency
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article 329 (v) of KFC prescribe that when Government moneys in the custody of a Government offi cer are paid into the treasury or the bank, the DDO/head of the office should compare the entry in the cash book with treasury/bank records to satisfy himself that the amounts have been actually.........

The delays were more at two stages – Scroll/final approval in K2 (75 per cent) and DDO approval (13 per cent ). (Paragraph 2.2.1.1) Analysis of ‘name match score’ data showed instances of credits to accounts of persons other than the actual beneficiaries. Though 21 complaints were received.........

The DDO also did not independently verify the claims to ensure their correctness with reference to the original claims submitted by the Carriage Contractor. This resulted in excess and unauthorized payment of ` 93.60 lakh. The amount of ` 1.04 crore made to the Contractor was included.........

1.8) While the Gram Panchayats had not initiated adequat e steps to collect tax revenue as mandated, the State Government had also not release d full fund as stipulated by the fourth State Finance Commission causing fund constraint to the PRIs. (Paragraph-1.12.1) OVERVIEW viii 2. Performance.........

3.3.2 Transfers not mandated by the Appropriation Act (in to Bank Accounts) The withdrawal of funds and depositing of the same in bank accounts by DDOs is in violation of Rule 183(V) and Rule 184(1) of Himacha l Pradesh Treasury Rules. This entails the risk of misappropriation as the funds r.........