GOVERNMENT OF ANDHRA PRADESH STATE … 2004-05Volume - I.pdf · GOVERNMENT OF ANDHRA PRADESH ......

GOVERNMENT OF ANDHRA PRADESH

STATE AUDIT DEPARTMENT

VOLUME – I CONSOLIDATED AUDIT AND REVIEW REPORT ON THE

ACCOUNTS OF PANCHAYAT RAJ INSTITUTIONS

FOR THE YEAR 2004‐05

DIRECTOR OF STATE AUDIT A.P., HYDERABAD.

FOREWORD

The CONSOLIDATED AUDIT AND REVIEW REPORT for the year 2004-05 complied in Two Volumes.

The Volume – I: PANCHAYAT RAJ INSTITUTIONS.

The Volume – II: MUNICIPALITIES, AGRICULTURAL MARKET COMMITTEES, and ZILLA GRANDHALAYA SAMSTHAS.

Both the Volumes are designed independently and comprehensively. Volume – I contains Part – A and Part – B. Part – A deals with introduction to the Panchayat Raj Institutions and A Few Selected Audit Objections. The Audit Objections are categorised into 19 Standardised Categories. Part – B deals with Accounting Statements which are prepared with reference to the Audited Accounts.

Volume – II is compiled on section basis and contains three sections.

Section – I: MUNICIPALITIES.

Section – II: AGRICULTURAL MARKET COMMITTEES.

Section – III: ZILLA GRANDHALAYA SAMSTHAS.

Each one of these three sections consists of Part – A and Part – B. Part – A of each section deals with introduction of the institution and A few Selected Audit Objections which are categorized into 19 standardised categories. Part – B of each section deals with accounting statements which are prepared with reference to the Audited Accounts.

CONTENTS

PART – A

Sl. No. DESCRIPTION PAGE

No.

I Abbreviations ix

II Preface xii

III Overview xiii

1 Introduction 1

2 Status of Audit 2

3 A few Selected Audit Objections – Category wise 17 to 153

i

PART-B

STATEMENT No.

DESCRIPTION OF STATEMENTS FOR THE YEAR 2004-05 OF

PANCHAYAT RAJ INSTITUTIONS

PAGE No.

1 Statement showing the Status of Audit (Institution wise). 155

1 Status of Audit of Zilla Parishads (District wise) 156

2 Status of Audit of Mandal Parishads (District wise) 157

3 Status of Audit of Gram Panchayats (District wise) 158

2 Statement of Consolidated Receipts and Expenditure of Panchayat Raj bodies for the year 2004-05. 159

1. Receipts and Payments of Zilla Parishads (District wise). 160

2. Receipts and Payments of Zilla Parishads under General Fund Account. 161

3. Receipts and Payments of Zilla Parishads under Parishad Education Fund Account. 162

4. Receipts and Payments of Zilla Parishads under Social Welfare Account. 163

5. Receipts and Payments of Zilla Parishads under Minor Irrigation Account. 164

6. Receipts and Payments of Zilla Parishads under Roads and Bridges Account. 165

7. Receipts and Payments of Zilla Parishads under Rural Water Supply Account. 166

8. Receipts and Payments of Zilla Parishads under Other Programmes Account. 167

9. Receipts and Payments of Zilla Parishads under Sampoorna Grameena Rojgar Yojana Account. 168

10. Receipts and Payments of Zilla Parishads under Deposits Account. 169

11. Receipts and Payments of Zilla Parishads under Advances Account. 170

12. Receipts and Payments of Zilla Parishads under Loans Account. 171

13. Receipts and Payments of Zilla Parishads under Pension Fund Account. 172

ii

3 Statement of Consolidated Receipts and Expenditure of Mandal Parishads for the year 2004-05. 173

1. Receipts and Payments of Mandal Parishads under General Fund Account. 174

2. Receipts and Payments of Mandal Parishads under Elementary Education Fund Account. 175

3. Receipts and Payments of Mandal Parishads under Social Welfare Account. 176

4. Receipts and Payments of Mandal Parishads under Minor Irrigation Account. 177

5. Receipts and Payments of Mandal Parishads under Deposits Account. 178

6. Receipts and Payments of Mandal Parishads under Advances Account. 179

7. Receipts and Payments of Mandal Parishads under Loans Account. 180

8. Receipts and Payments of Mandal Parishads under Other Programmes Account. 181

9. Receipts and Payments of Mandal Parishads under Roads and Bridges Account. 182

10. Receipts and Payments of Mandal Parishads under Water Supply Account. 183

11. Receipts and Payments of Mandal Parishads

under Sampoorna Grameena Rojgar Yojana Account.

184

12. Receipts and Payments of Mandal Parishads under Pension Fund Account 185

4 Statement of Consolidated Receipts and Expenditure of Gram Panchayats for the year 2004-05. 186

1. Receipts of Gram Panchayats with break up (Receipts Heads). 187

2. Payments of Gram Panchayats with break up (Payments Heads). 188

iii

5 Consolidated Statement of Grants sanctioned to Zilla Parishads for the year 2004-05 and expenditure incurred.

189

1. Receipts and Payments under Teaching Grant sanctioned to Zilla Parishads. 190

2. Receipts and Payments under Non – Teaching Grant sanctioned to Zilla Parishads. 191

3. Receipts and Payments under Grant towards

Honorarium to Chair Person and Members sanctioned to Zilla Parishads.

192

4. Receipts and Payments under Grant towards TA

and DA to Officers and Staff sanctioned to Zilla Parishads.

193

5. Receipts and Payments under Pension Grant sanctioned to Zilla Parishads. 194

6. Receipts and Payments under Sampoorna

Grameena Rojgar Yojana Grant sanctioned to Zilla Parishads.

195

7. Receipts and Payments under Minor Irrigation Grant sanctioned to Zilla Parishads. 196

8. Receipts and Payments under R.W.S.

Grant/Accelerated R.W.S. Grant sanctioned to Zilla Parishads.

197

9. Receipts and Payments under Rural Road

Maintenance / Special Rural Road Maintenance Grant sanctioned to Zilla Parishads.

198


Minimum Needs Pragramme sanctioned to Zilla Parishads.

199

11. Receipts and Payments under X / XI Finance Commission Grant sanctioned to Zilla Parishads. 200

12. Receipts and Payments under Building Grant sanctioned to Zilla Parishads. 201

13. Receipts and Payments under Employment

Assurance Scheme Grant sanctioned to Zilla Parishads.

202


and DA to Non Officials sanctioned to Zilla Parishads.

203

iv


Natural Calamity Relief Fund sanctioned to Zilla Parishads.

204

16. Receipts and Payments under NABARD Grant sanctioned to Zilla Parishads. 205

17. Receipts and Payments under Other Grants sanctioned to Zilla Parishads. 206

18. Receipts and Payments under Office Contingencies sanctioned to Zilla Parishads. 207

19. Receipts and Payments under Contingencies

H.Ss (Education Wing) sanctioned to Zilla Parishads.

208

20. Receipts and Payments under Election Grant sanctioned to Zilla Parishads. 209

21. Receipts and Payments under Constituency

Development Fund (M.P) and (M.L.A) Grant sanctioned to Zilla Parishads.

210

6 Consolidated statement of Grants sanctioned to Mandal Parishads for the year 2004-05 and Expenditure incurred.

211

1. Receipts and Payments of Mandal Parishads under Teaching Grant. 212

2. Receipts and Payments of Mandal Parishads under Non – Teaching Grant. 213

3. Receipts and Payments of Sampoorna Grameena

Rojgar Yojana Grant sanctioned to Mandal Parishads.

214

4. Receipts and Payments of Grant towards

Honorarium to Presidents Sanctioned to Mandal Parishads.

215


and DA to Non – Officials sanctioned to Mandal Parishads.

216


to Officers and Staff sanctioned to Mandal Parishads.

217

7. Receipts and Payments under R.W.S. Grant /

Accelerated R.W.S. Grant sanctioned to Mandal Parishads.

218

v

8. Receipts and Payments of Other Grants sanctioned to Mandal Parishads. 219

9. Receipts and Payments under X / XI Finance

Commission Grant sanctioned to Mandal Parishads.

220

10. Receipts and Payments of Minior Irrigation Grants sanctioned to Mandal Parishads. 221

11. Receipts and Payments of Rural Road

Maintenance / Special Rural Roads Maintenance Grants sanctioned to Mandal Parishads.

222

12. Receipts and Payments of Natural Calamity Relief Funds sanctioned to Mandal Parishads. 223

13. Receipts and Payments of Building Grants sanctioned to Mandal Parishads. 224

14. Receipts and Payments of Election Grants sanctioned to Mandal Parishads. 225

15. Receipts and Payments of Assembly

Constituency Development Fund (M.P and M.L.A) sanctioned to Mandal Parishads.

226

16. Receipts and Payments of Nabard Grants sanctioned to Mandal Parishads. 227

7 Statement of Consolidated Receipts and Expenditure of Government Grants released to Gram Panchayats for the year 2004-05.

228

1. Receipts and Payments of Gram Panchayats under Salary Grant . 229

2. Receipts and Payments of Gram Panchayats

under Sampoorna Grameena Rojgar Yojana Grant.

230

3. Receipts and Payments under X / XI Finance Commission Grant released to Gram Panchayats. 231

4. Receipts and Payments under State Finance Commission Grant released to Gram Panchayats. 232

5. Receipts and Payments of Other Grants released to Gram Panchayats. 233

8 Audit Objections raised in Panchayat Raj institutions for the year 2004-05. 234

vi

9 No. of Audit Objections raised (category wise) and Amount involved in respect of Panchayat Raj Institutions.

235

1. Variation in Account figures. 236

2. Excess utilization of Grants / Funds. 237

3. Diversion of Grants / Funds. 238

4. Non-utilisation of Grants before the lapsable date. 239

5. Mis-utilisation of Grants / Funds. 240

6. Non-utilisation of Earmarked funds. 241

6 (1). Funds Earmarked (General) in Zilla Parishads 242

6 (2). Earmarked for welfare of Scheduled Castes – 15% in Zilla Parishads. 243

6 (3). Earmarked for welfare of Scheduled Tribes – 6% in Zilla Parishads. 244

6 (4). Earmarked for Women Development and Child Welfare – 15% in Zilla Parishads. 245

6 (5). Funds Earmarked (General) in Mandal Parishads. 246

6 (6). Earmarked for welfare of Scheduled Castes – 15% in Mandal Parishads. 247

6 (7). Earmarked for welfare of Scheduled Tribes – 6% in Mandal Parishads. 248

6 (8). Earmarked for Women Development and Child Welfare – 15% in Mandal Parishads. 249

7. Non-collection of dues. 250

8. Advances Pending Adjustment. 251

9. Violation of Rules. 252

9 (10). No. of Audit Objections on Non-remittance of deductions / recoveries from work bills / pay bills / contingent bills etc., and amount involved in respect of Panchayat Raj Institutions.

253

9 (10) (1). Non-remittance of Income Tax. 254

9 (10) (2) Non-remittance of Sales Tax. 255

vii

9 (10) (3) Non-remittance of Seigniorage fee. 256

9 (10) (4) Non-remittance of G.I.S. 257

9 (10) (5) Non-remittance of A.P.G.L.I. 258

9 (10) (6) Non-remittance of G.P.F. 259

9 (10) (7) Non-remittance of Employees Welfare Fund. 260

9 (10) (8) Other recoveries such as Marriage Advance / H.B.A. etc. 261

9 (10) (9) Income tax not deducted. 262

9 (10) (10) Sales tax not deducted. 263

9 (10) (11) Seigniorage Fee not deducted. 264

9 (10) (12) G.I.S. not deducted. 265

9 (10) (13) A.P.G.L.I. not deducted. 266

9 (10) (14) G.P.F. not deducted. 267

9 (10) (15) Employees Welfare Fund not deducted. 268

9 (10) (16) Other recoveries such as Marriage Advance / H.B.A. etc., not deducted. 269

9 (10) (17) Library cess collected but not remitted to Zilla Grandhalaya Samasthas. 270

11. Non-production of records. 271

12. Misappropriations. 272

13. Excess Payments. 273

14. Wasteful Payments. 274

15. Instances of cases of unaccounted cash / stores. 275

16. Pendency of Utilisation Certificates. 276

17. Surcharge Certificates Recovery pending. 277

18. Others. 278

10 No. of outstanding Audit objections as on 31-03-2006 in Panchayat Raj Institutions. 279

viii

ABBREVIATIONS USED

S.Cs Scheduled Castes

S.Ts Scheduled Tribes

T.A Travelling Allowance

P.R & RD Panchayat Raj & Rural Development

RWS/ARWS Rural Water Supply/Accelerated Rural Water Supply

J.R.Y Jawahar Rojgar Yojana

D.E.O District Educational Officer

T.F.C Tenth Finance Commission

J.G.S.Y Jawahar Grameena Samrudhi Yojana

S.J.S.R.Y Swarna Jayanthy Shahari Rojgar Yojana

L.C.S Low Cost Sanitation

I.D.S.M.T Integrated Development of Small and Medium Towns

M.P.L.A.D Member of Parliament Local Area Development

N.S.D.P National Slum Development Programme

I.L.C.S Individual Low Cost Sanitation

A.P.R.B Andhra Pradesh Rural Board

R.R.M Rural Road Maintenance

M.N.P Minimum Needs Programme

S.F.C State Finance Corporation

NABARD National Bank for Agriculture & Rural Development

Spl. R.R.M.S Special Rural Road Maintenance Scheme

S.M.P Sub-Merian Project

T & P Charges Tools and Plant Charges

C.D.R Community Development Resource

O.N.G.C Oil & Natural Gas Commission

M.I Minor Irrigation

Z.P Zilla Parishad

O.B.B Operation Black Board

ix

E.E Executive Engineer

A.P.R.B.S.F.C Andhra Pradesh Residential Building State Finance Commission

E.A.S Employment Assurance Scheme

ARWS (N.T.S.P) Accelarated Rural Water Supply (Non tribal sub plan)

M.N.P (N.T.S.P) Minimum Needs Programme (Non tribal sub plan)

R.S.P (Plan) Rural Shifting Programme

M.H.P Maintenance of Hand Pumps

A.C.D.F Assembly Constituency Development Fund

FDR (Roads) Flood Damage Relief

R.D.P Rural Development Programme

R.I.D.F Rural Infrastructure Development Fund

Vr. Voucher

M.P.D.O Mandal Parishad Development Officer

T.T.A Transfer Traveling Allowance

P.S. Charges Petty Supervision Charges

F.S.D Further Security Deposit

C.C. Part Bill Contract Certificate part bill

M.B Measurement Book

Cu.m Cubic Meter

R.S.P Rural Sanction Programme

V.L.T Vacant Land Tax

P.H. Workers Public Health Workers

L.T.C Leave Travel Concession

S.P.P Special Promotion Post

P.W.S Protected Water Supply

R.D Rural Development

x

PREFACE

The State Audit Act, 1989 passed by the Legislature of Andhra Pradesh has empowered the Director of State Audit (earlier known as the Director, Local Fund Audit) to conduct the audit of accounts of Panchayat Raj Institutions, which he was doing earlier also as per Government orders.

The Director, State Audit conducts post audit of the above institutions in the subsequent financial year.

Institution wise audit reports containing various audit objections are issued to the Executive Authorities of the concerned Local bodies for follow up action i.e., rectification of defects pointed out in the audit reports and to submit a consolidated reply to the audit report after approval by the General Body of the authority concerned.

During the year 2005-06 the Director of State Audit had conducted the audit of the accounts of a total No. of 22,809 audit years and the institution wise break up is as follows:

Sl. No. Name of the Body No. of years audited

1 Zilla Parishads 22

2 Mandal Parishads 1087

3 Gram Panchayats 21749

Total: 22858

The total amount audited relating to the above institutions is:

Receipts : Rs. 3693.58 Crores

Expenditure : Rs. 3513.41 Crores

Under Section 11 of State Audit Act, 1989, the Director, State Audit is required to submit annually a Consolidated Audit and Review Report on the accounts of the Local Bodies to the Government and such report shall be laid on the table of the Legislative Assembly.

In accordance with the provisions of the Act, the Consolidated Audit and Review Report of Panchayat Raj Institutions namely Zilla Parishads, Mandal Parishads, Gram Panchayats and also Municipalities, Agricultural Market Committees and Zilla Grandhalaya Samasthas whose accounts for the year 2004-05 and also the arrears were audited by the Director of State Audit during the year 2005-06 is submitted.

xi

OVER VIEW

The Director, State Audit conducts “Post audit” of the accounts of Panchayat Raj institutions viz., Zilla Parishads, Mandal Parishads and Gram Panchayats in the subsequent financial year. The various defects noticed are pointed out in the relevant audit reports, institution wise.

The Director, State Audit conducts the audit of these Panchayat Raj bodies through the District Audit Offices headed by the District Audit Officer. The District Audit Office is known as Circle Office and the District Audit Officer is the district administrative head of the Department. The District Audit Officer has got separate audit offices for conducting audit of Zilla Parishad, Mandal Parishads, Gram Panchayats, Municipalities etc., in the district. These offices are headed by an Assistant Audit Officer who is provided with assistance of 5 to 6 Senior Auditors depending upon the number of institutions under his jurisdiction. The office of Assistant Audit Officer is known as Unit Office.

There are six Regional Offices in the State in each of the six zones headed by Regional Deputy Director.

Except the non-notified Gram Panchayats and Zilla Parishad, the audit reports of other institutions viz., Mandal Parishads are approved by the District Audit Officer. The audit reports of non-notified Gram Panchayats are issued by the auditor-who conducts the audit whereas the audit report of Zilla Parishad is approved by the Regional Deputy Director, State Audit, of the Zone concerned.

During the year under report, the Director could audit some of the arrears also apart from current audits as shown below:

Sl. No. Name of the Institution Current

Audit Arrear Audit Total

1. Zilla Parishads 22 1 23 2. Mandal Parishads 1087 0 1087 3. Gram Panchayats 21700 49 21749

AUDITED AMOUNTS: The total Receipts and Payments of all the Panchayat Raj bodies put together

for the year 2004-05 were Rs. 3693.58 Crores and Rs. 3513.41 Crores respectively.

AUDIT OBJECTIONS: Various irregularities noticed in audit are broadly classified into 18 categories as detailed below:

1. Variation in Account Figures

2. Excess Utilisation of Grants

3. Diversion of Grants / Funds

4. Non-utilistion of Grants before lapsable date

5. Mis-utilisation of Grants / Funds

6. Non-utilistion of Earmarked Funds

xiii

7. Non-collection of dues

8. Advances Pending Adjustment

9. Violation of Rules

10. Non-remittance of Deductions / Recoveries from vouchers / Pay Bills / Contingent Bills

11. Non Production of records

12. Mis-approprations

13. Excess payments

14. Wasteful Expenditure

15. Instances of cases of unaccounted cash / stores

16. Pendency of Utilisation Certificates

17. Surcharge Certificates Recovery Pending

18. Others

A total number of 147028 audit objections involving an amount of Rs. 523.89 Crores were raised during the year. The category wise and institution wise number of audit objections raised during the year are shown in Statements from 9 to 9 (18) appended to the report.

On receipt of replies to the defects pointed out in the earlier reports supported by relevant records / documents, the audit objections were settled wherever the replies were satisfactory. The Assistant Audit Officer, District Audit officer and Regional Deputy Director are authorised to attend the settlement of audit objections.

The audit report contains the details of number of audit objections pending settlement at the close of the audit.

It could be observed that at the close of audit for the year 2004-05 (Conducted in 2005-06), the No. of audit objections pending settlement is 821057 involving an amount of Rs. 17818.66 Crores.

The audit paras selected for inclusion in the Consolidated Audit and Review Report give a glimpse of financial administration in the local bodies. For details institution wise, audit reports are to be referred.

xiv

1

CONSOLIDATED AUDIT AND REVIEW REPORT ON THE ACCOUNTS OF PANCHAYAT RAJ INSTITUTIONS FOR THE YEAR 2004-05

PART – A

INTRODUCTION

1.1 Under the A.P. State Audit Act, 1989 the Director is made in charge of the audit of the funds of Panchayat Raj Institutions as specified in the Schedule prescribed in the said Act.

1.2 The Department has got its offices in all the districts of Andhra Pradesh where in the District Audit Officer, State Audit is the head at the district level.

1.3 The Department conducts post audit of the Panchayat Raj Institutions and Audit Reports consisting of defects noticed in audit are issued to the Chief Executive Officer of the institutions concerned who has to take action for rectifying the defects pointed out in the Audit Report.

1.4 Under the State Audit Act, the Director is vested with the power of disallowing any item of the expenditure incurred contrary to the law and surcharge the same on the person incurring or authorizing the incurring of such expenditure and may charge against any person responsible there for, the amount of any deficiency, loss or unprofitable out lay occasioned by the negligence or misconduct of that person or of any such sum which ought to have been accounted for but is not brought into account by that person and shall, in every such case, certify the amount due from such person.

SCOPE OF AUDIT

2.1 The State Audit Department being one of the limbs of the Government has been statutorily entrusted with the authority to verify the following aspects during the course of post audit of the Panchayat Raj Institutions, viz., Zilla Parishads, Mandal Parishads and Gram Panchayats.

a) Whether the taxes, fees etc., collected by the Panchayat Raj Institutions were properly accounted for with full details in the books of accounts of the body concerned.

b) Whether adequate care is taken to periodically check up the funds with Treasury or Bank.

c) Whether expenditure incurred was provided for in the Budget of the Panchayat Raj Institutions concerned and duly sanctioned by the competent authority under the Act / Rules or any executive instructions issued by the Government.

d) Whether funds were utilized only for the permitted purposes prescribed under the Act / Rules.

e) Whether the procedure prescribed by Government in incurring the expenditure / payments made is properly followed and accounted for with due classification in the books of accounts of the Panchayat Raj body.

2

f) Whether vouchers for the expenditure incurred were maintained.

g) Whether grants received from different sources were properly accounted for and utilised for the purposes for which they were meant.

2.2 The Department also conducts propriety audit of the expenditure incurred.

2.3 During the year under report, the Department has also conducted audit of the accounts of the scheme “Sampoorna Grameena Rojgar Yojana”.

STATUS OF AUDIT

3 The audit of the following Panchayat Raj Institutions upto the year 2004-05 was conducted in the year.

Panchayat Raj Institutions No. of Years audited

i) Zilla Parishads : 22

ii) Mandal Parishads : 1087

iii) Gram Panchayats : 21700

RECEIPTS AND PAYMENTS (2004-05)

4.1 The Receipts and Payments are inclusive of the various grants received from Central and State Governments during the year 2004-05 by the Panchayat Raj Institutions. The details of gross Receipts including grants and Payments are shown in the Statements No. 2 to 4 with reference to Zilla Parishads, Mandal Parishads and Gram Panchayats respectively. The various Grants received by Panchayat Raj Institutions are exclusively detailed in Statement Nos. from 5 to 7.

4.2 The audit Pendency position of Panchayat Raj Institutions for the year 2004-05 is furnished in the appended Statements as detailed below:

Institution wise Statement – 1

Zilla Parishad Statement – 1 (1)

Mandal Parishad Statement – 1 (2)

Gram Panchayat Statement – 1 (3)

4.3 The aggregate Receipts & Payments of Panchayat Raj Institutions in the State during the year are Rs. 369358.82 lakhs and Rs. 351341.26 lakhs respectively. These figures are present in pie diagram (Chart – 1 and 2).

3

Chart - 1

Chart - 2

4

Chart – 3

4.4 The pattern of Receipts of Panchayat Raj Institutions for the years 2003-04 & 2004-05 are exhibited in the above bar chart. (Chart – 3)

Chart - 4

4.5 The pattern of Payment of Panchayat Raj Institutions for the years 2003-04 & 2004-05 are exhibited in the above bar chart. (Chart – 4)

5

4.6 The Receipts and Payments particulars of various accounts under Zilla Parishad Funds are appended in the Statements enclosed.

Name of the Sub Fund No. of the Statement Receipts and Payments - Institution wise Statement – 2 Receipts and Payments - District wise Statement – 2 (1) General Fund Statement – 2 (2) Education Fund Statement – 2 (3) Social Welfare Account Statement – 2 (4) Minor Irrigation Statement – 2 (5) Roads and Bridges Statement – 2 (6) Rural Water Supply Statement – 2 (7) Other Programmes Statement – 2 (8) Sampoorna Grameena Rojgar Yojana Statement – 2 (9) Deposits Statement – 2 (10) Advances Statement – 2 (11) Loans Statement – 2 (12) Pension Fund Statement – 2 (13)

4.7 The Fund Wise Receipts & Payments of Zilla Parishads in the State for the year 2004-05 are exhibited in the bar charts. (Chart – 5)

Chart – 5

RECEIPTS & PAYMENTS OF 2004-05 (FUND WISE)

1249

1

5872

6

2793

187

9789

8258 12

591

1612

3 2470

5

363

148 2351

1335

9

5883

8

1406

248

7526

7308 11

098 1650

1

1550

6

440

140

1483

7

GEN

ERA

LFU

ND

EDU

CA

TIO

NFU

ND

SOC

IAL

WEL

FAR

E

MIN

OR

IRR

IGA

TIO

N

RO

AD

S A

ND

BR

IDG

ES

RU

RA

L W

ATE

RSU

PPLY

OTH

ERPR

OG

RA

MM

ES

S.G

.R.Y

DEP

OSI

TSA

CC

OU

NT

AD

VAN

CES

AC

CO

UN

T

LOA

NS

AC

CO

UN

T

PEN

SIO

NFU

ND

1 2 3 4 5 6 7 8 9 10 11 12

RECEIPTS PAYMENTS

6

4.8 The Receipts and Payments particulars of various funds which are the constituents of Mandal Parishad Funds with reference to Statement are given below:

Name of the Sub Fund No. of the Statement Receipts and Payment - District wise Statement – 3 General Fund Statement – 3 (1) Education Fund Statement – 3 (2) Social Welfare Account Statement – 3 (3) Minor Irrigation Statement – 3 (4) Deposits Statement – 3 (5) Advances Statement – 3 (6) Loans Statement – 3 (7) Other Programmes Statement – 3 (8) Roads and Bridges Statement – 3 (9) Rural Water Supply Statement – 3 (10) Sampoorna Grameena Rojgar Yojana Statement – 3 (11) Pension Fund Statement – 3 (12)

4.9 The Fund Wise Receipts & Payments of Mandal Parishads in the State for the year 2004-05 are exhibited in the bar charts. (Chart – 6)

Chart – 6

RECEIPTS & PAYMENTS OF MANDAL PARISHADS 2004-05 (FUND WISE)

1088

3.89

1191

20.5

6

1775

.02

61.2

5

295.

28

63.8

0

3781

.44

1124

.28

1285

.53

392.

9

10.4

1

442.

9 8

1096

0.3

1195

31.3

1

1680

.05

69.7

9

340.

94

77.4

2

2236

.23

997.

92

1065

.63

359.

25

14.3

452.

62

GEN

ERAL

FUND

EDUCATI

ON

FUND

SOCIA

L

WEL

FARE

MIN

OR

IRRIG

ATI

ON

ROADS

AND

BRID

GES

RURAL

WATE

R

SUPP

LY

OTH

ER

PROGRAM

MES

S.G.R

.Y

DEP

OSI

TS

ACCOUNT

ADVA

NCES

ACCOUNT

LOANS

ACCOUNT

PENSI

ON F

UND

ACCOUNT

1 2 3 4 5 6 7 8 9 10 11 12

RECEIPTS EXPENDITURE

7

Name of the Fund % of Receipts % Payments

General Fund 8 9

Education Fund 39 39

Social Welfare Account 2 1

Minor Irrigation 0 0

Roads and Bridges 7 5

Rural Water Supply 6 5

Other Programmes 9 8

Sampoorna Grameena Rojgar Yojana 11 11

Deposits 17 10

Advances 0 0

Loans 0 0

Pension Fund 2 10

Total: 100 100

4.10 The Education Fund occupied lion share in Panchayat Raj Institutions Funds at 39%, the Minor Irrigation fund and Loan Funds are insignificant. The Pension fund share in receipts only 2% as against 10% share in payments. This shows that Pension Fund skewed negatively. It is eating deposit funds.

4.11 The Receipts and Payments particulars of Gram Panchayats with reference to Statement are given below:

Name of the Sub Fund No. of the Statement

Receipts and Payments - District wise Statement – 4

Receipts – Source wise Statement – 4 (1)

Payments – Head wise Statement – 4 (2)

8

4.12 The Fund Wise Receipts & Payments of Gram Panchayats in the State for the year 2004-05 are exhibited in the bar charts. (Chart – 7)

Chart – 7

RECEIPTS & PAYMENTS OF 2004-05 (FUND WISE)

2029

9.07

3026

1.3

2746

8.08

6879

8.73

546.

34

577.

67

5995

.66

7570

.53 24

457.

72

2660

3.91

3254

6.87

776.

73

1007

.78

3693

5.21

TAX

RES

OU

RC

ES

NO

N-T

AX

RES

OU

RC

ES

OTH

ERR

ECEI

PTS

GO

VER

NM

ENT

GR

AN

TS

AD

VAN

CES

DEP

OSI

TS

SALA

RY

GR

AN

TS

1 2 3 4 5 6 7RECEIPT EXPENDITURE

4.13 The Department has conducted the audit of the Receipts amounting to Rs. 3,74,792.05 lakhs and Payments of Rs. 3,67,907.37 lakhs as detailed in the Statements No. 2 to 4.

GRANTS POSITION

5.1 Panchayat Raj Institutions are provided grants by the State / Central Governments to implement the schemes entrusted to them and also for over all development of the area under their jurisdiction. The Panchayat Raj Institutions have received the grants as detailed below during the year 2004-05.

5.2 The grants Received by Zilla Parishad have been enumerated below.

Z.P. Receipts % M.P

Receipts % G.P Receipts %

Grants 93200.31 63 109980.16 79 99948.63 65

Non Grants 55324.09 37 29257.18 21 53998.22 35

Total: 148524.40 100 139237.34 100 153946.85 100

9

5.3 The Grants constitutes 62% of Receipts in respect of Zilla Parishads, 78% in respect of Mandal Parishads and 65% in respect of Gram Panchayats.

Name of the Grant No. of the Statement

Grants District wise Statement – 5

Teaching Grant Statement – 5 (1)

Non- Teaching Grant Statement – 5 (2)

Honorarium To Chair - Person Statement – 5 (3)

TA & DA To Officers And Staff Statement – 5 (4)

Pension Grant Statement – 5 (5)

SGRY Grant Statement – 5 (6)

Minor Irrigation Grant Statement – 5 (7)

R.W.S. Grant Statement – 5 (8)

Rural Road Maintenance Grant Statement – 5 (9)

Minimum Needs Programme Statement – 5 (10)

X / XI Finance Commission Grant Statement – 5 (11)

Building Grant Statement – 5 (12)

Employment Assurance Scheme Statement – 5 (13)

TA And DA Non Officials Statement – 5 (14)

Natural Calamity Relief Fund Statement – 5 (15)

Nabard Grant Statement – 5 (16)

Others Statement – 5 (17)

Office Contingencies Statement – 5 (18)

Contingencies H.Ss (Education Wing) Statement – 5 (19)

Libraries Statement – 5 (20)

Election Grant Statement – 5 (21)

Constituency Development Fund (MP) And (MLA) Statement – 5 (22)

5.4 The Grant Wise Receipts & Payments of Zilla Parishads for the year 2004-05 are exhibited in the bar charts. (Chart – 8)

10

RECEIPTS & PAYMENTS 2004-05 (GRANT WISE)

5438

6.29

2082

.034

12.3

3

18.1

1614

4.24

378.

51 6221

.41

3382

.24

306.

8

1972

.49

353.

26

1.11

10.4

1

30.0

5

649.

8 5978

.28

6.28

224.

44

0 3.36

221.

76

5472

5.33

135.

11

26.2

3

1355

7.05

1324

6.55

157.

99 5559

.61

2417

.44

131.

14

2601

.37

312.

56

1.5

58.3

6

112.

16

547 59

12.5

9

3.02

80.3

0 3.66

256.

2

817.

12

1210

.07

TEACHIN

G G

RANT

NON -

TEACHIN

G

GRANT

HONORARIU

M T

O

CHAIR

- PE

RSO

N

TA &

DA T

O O

FFIC

ERS

AND S

TAFF

PEN

SION G

RANT

S.G.R

.Y

MIN

OR IR

RIG

ATI

ON

GRANT

R.W

.S. G

RANT

/

ACCEL

ERATE

D R

.W.S

.R.R

.M / SP

ECIA

L

R.R

.MAIN

TENEN

ANCE

MIN

IMUM

NEE

DS

PROGRAM

ME

X / X

I FIN

ANCE

COM

MIS

SION G

RANT

BUIL

DIN

G G

RANT

EMPL

OYM

ENT

ASS

URANCE

SCHEM

ETA

AND D

A N

ON

OFF

ICIA

LS

NATU

RAL

CALA

MIT

Y

REL

IEF

FUND

NABARD G

RANT

OTH

ER G

RANTS

OFF

ICE

CONTI

NGEN

CIE

SCONTI

NGEN

CIE

S H.S

s

(EDUCATI

ON W

ING)

LIBRARIE

S

ELEC

TION G

RANT

CONST

ITUEN

CY

DEV

ELOPM

ENT

FUND

1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22

RECEIPTS PAYMENTS

11

5.5 The grants received by Mandal Parishads in the state have been enumerated below.



Teaching Grant Statement – 6 (1)

Non- Teaching Grant Statement – 6 (2)


Honorarium To Presidents Statement – 6 (4)

TA and DA To Non - Officials Statement – 6 (5)

TA to Officers and Staff Statement – 6 (6)

RWS Grant Statement – 6 (7)

Other Grants Statement – 6 (8)

X / XI Finance Commission Statement – 6 (9)

Minor Irrigation Statement – 6 (10)

Maintenance / Special Rural Roads Statement – 6 (11)

Natural Calamity Statement – 6 (12)

Building Grant Statement – 6 (13)

Election Grant Statement – 6 (14)

Constituency Development Fund (M.P) and (MLA) Statement – 6 (15)

NABARD Grant Statement – 6 (16)

5.6 The Grant Wise Receipts & Payments of Mandal Parishads for the year 2004-05 are exhibited in the bar charts. (Chart – 9).

12

RECEIPTS & PAYMENTS 2004-05 (GRANT WISE)10

5451

.49

363.24

12.98

90.70

1393

.95

19.25

0.00

2.42

172.12

0.76

3.34

69.61

14.55

2382

.21

1.7 7

1.77

1004

24.85

874.39

127.37

311.53

1286

.41

0.0 0

0.00

61.93

42.57

0.28

76.25

1.98

37.69

2032

.00

0.00

299.58

TEACHIN

G G

RANT

NON - TE

ACHIN

G G

RANT

HONORARIU

M TO P

RESID

ENTS

TA &

DA TO O

FFIC

ERS A

ND S

TAFF

S.G

.R.Y

MIN

OR IR

RIG

ATION G

RANT

R.W

.S. G

RANT

/ ACCELE

RATE

D R

.W.S

.

GRANT

R.R

. M / SPECIA

L R.R

MAIN

TENENANCE

GRANT

X / XI F

INANCE C

OMMIS

SIO

N G

RANT

BUILDIN

G G

RANT

TA A

ND D

A N

ON O

FFIC

IALS

NATU

RAL CALA

MITY R

ELIEF

FUND

NABARD G

RANT

OTH

ER G

RANTS

ELE

CTI

ON G

RANT

CONSTITU

ENCY D

EVELO

PMENT FU

ND

(MP) A

ND (M

LA)

RECEIPTS PAYMENTS

13

5.7 The grants received by Gram Panchayats in the State are enumerated below.



Salary Grant Statement – 7 (1)


X / XI Finance Commission Grant Statement – 7 (3)

State Finance Commission Grant Statement – 7 (4)

Other Grants Statement – 7 (5)

5.8 The Grant Wise Receipts & Payments of Gram Panchayats in the State for the year 2004-05 are exhibited in the bar charts. (Chart – 10)

Chart – 10

RECEIPTS & PAYMENTS 2004-05

(GRANT WISE)

7510.15

25394.46 21045.20

12445.40

6385.42

9578.45

19255.46

11548.61

8058.64

5360.04

SALARY GRANT

S.G.R.Y X / XI FINANCECOMMISSION

GRANT

STATEFINANCE

COMMISSION

OTHER

GRANTS

Receipts Payments

14

AUDIT OBJECTIONS 6.1 During the course of audit of these Panchayat Raj Institutions for the year

2004-05, the defects noticed were already pointed out in the relevant Audit Reports, as “Audit Objections” which were forwarded to the Chief Executive Authorities concerned for further action at their end as per the procedure laid down under the A.P. State Audit Act.

6.2 A total number of 147028 audit objections involving an amount of Rs. 52389.78 lakhs were raised in the audit of the Panchayat Raj Institutions during the year under report.

6.3 A Consolidated Statement showing the number of objections raised, amount involved with institution-wise break-up is annexed vide Statement No. 9.

6.4 CATEGORISATION OF AUDIT OBJECTIONS:

The Audit Objections are classified into 18 Categories as detailed below and shown in the Appended Statement No. – 9.

All objections Panchayat Raj Institutions wise Statement – 9 Variation in Account Figures Statement – 9 (1) Excess Utilisation of Grants Statement – 9 (2) Diversion of Grants / Funds Statement – 9 (3) Non-Utilisation of Grants before lapsable date Statement – 9 (4) Mis-Utilisation of Grants / Funds Statement – 9 (5) Non-Utilisation of Earmarked Funds Statement – 9 (6) Zilla Parishad Un-utilised Earmarked Funds Statement – 9 (6) (1) Zilla Parishad Earmarked Funds – 15% S.C Statement – 9 (6) (2) Zilla Parishad Earmarked Funds – 6% S.T Statement – 9 (6) (3) Zilla Parishad Earmarked Funds – 15% W & C.W Statement – 9 (6) (4) Mandal Parishad Un utilised Earmarked Funds Statement – 9 (6) (5) Mandal Parishad Earmarked Funds – 15% S.C Statement – 9 (6) (6) Mandal Parishad Earmarked Funds – 6% S.T Statement – 9 (6) (7) Mandal Parishad Earmarked Funds-15% W & C.W Statement – 9 (6) (8) Non-collection of dues Statement – 9 (7) Advances pending adjustment Statement – 9 (8) Violation of Rules Statement – 9 (9) Non-remittance of Deductions / Recoveries from vouchers / Pay Bills / Contingent Bills

Statement – 9 (10)

Income tax not remitted or partly remitted Statement – 9 (10) (1) Sales tax not remitted or partly remitted Statement – 9 (10) (2) Seigniorage fee not remitted or partly remitted Statement – 9 (10) (3) G.I.S not remitted or partly remitted Statement – 9 (10) (4) A.P.G.L.I not remitted or partly remitted Statement – 9 (10) (5) G.P.F not remitted or partly remitted Statement – 9 (10) (6) Employees welfare fund not remitted or partly remitted Statement – 9 (10) (7) Marriage advance / HBA etc., not remitted or partly remitted

Statement – 9 (10) (8)

Income tax not deducted Statement – 9 (10) (9) Sales tax not deducted Statement – 9 (10) (10) Seigniorage fee not deducted Statement – 9 (10) (11)

15

G.I.S. not deducted Statement – 9 (10) (12) APGLI not deducted Statement – 9 (10) (13) G.P.F. not deducted Statement – 9 (10) (14) Employees welfare fund not deducted Statement – 9 (10) (15) Marriage advance / H.B.A. etc., not deducted Statement – 9 (10) (16) Library Cess collected but not remitted Statement – 9 (10) (17) Non-production of Records Statement – 9 (11) Mis-appropriations Statement – 9 (12) Excess payments Statement – 9 (13) Wasteful Expenditure Statement – 9 (14) Instances of cases of unaccounted cash / stores Statement – 9 (15) Pendency of Utilisation Certificates Statement – 9 (16) Surcharge Certificates - Recovery pending Statement – 9 (17) Others Statement – 9 (18)

6.5 A total number of 8,21,057 Audit Objections are pending settlement in all Zilla Parishads, Mandal Parishads and Gram Panchyats as on 31-03-2005 involving an amount of Rs. 17,818/- Crores. Statement showing Outstanding Audit Objections with Institution – wise break-up is Annexed vide Statement No. 10.

6.6 The objections – Number and amount involved – were categorised and their category has been analyzed 28% of Amount involved and also 28% of Number involved pertains to the Non production of Records. The next slot goes to Violation of Rules which constitutes 18%. These two together state that records are not properly kept by Panchayat Raj Institutions. 13% of amount objected is on account of Other objections or non accounting for involving Rs. 31 Crores. This constitutes 0.7% of Expenditure. 5% of objections on account of Non collection of Dues for an amount of Rs. 25 Crores constitutes 0.6% of Payments.

STATEMENT SHOWING INCIDENCE OF OBJECTIONS (2004-05)

Sl. No. Name of the Category No. of

Paras % Amount

Rs. in Lakhs

%

(1) (2) (3) (4) (5) (6) 1 Non Production of Records 41639 28 14931 28 2 Violation of Rules 26571 18 3374 6 3 Others 18809 13 3117 6

4 Non remittance of deduction recoveries from work bills / pay bills / contingent bills etc.,

17003 12 3877 7

5 Non-collection of dues 11905 8 2521 5 6 Advances pending adjustment 9268 6 3845 7 7 Excess Payments 4632 3 550 1 8 Excess Utilisation of Grants / Funds 3078 2 1180 2 9 Variation in Account Figures 2528 2 525 1 10 Pendency of Utilisation Certificates 2347 2 7722 15 11 Diversion of Grants / Funds 2031 1 1325 3 12 Non-utilisation of Earmarked Funds 2010 1 1433 3

16

(1) (2) (3) (4) (5) (6)

13 Non-utilisation of grants before the lapsable date 1498 1 380 1

14 Surcharge Certificates recovery pending 1279 1 138 0 15 Wasteful Expenditure 926 1 346 1 16 Misappropriations 770 1 259 0 17 Mis-utilisation of Grants / Funds 461 0 244 0

18 Instances of cases of unaccounted for cash / stores 273 0 6624 13

Total: 147028 100 52390 100

PART – B

AUDIT – PARAS

7. Gist of some of the selected audit objections pertaining to the year under report is enumerated below:

17

7.1 VARIATION IN ACCOUNT FIGURES 7.1. Variations in accounting figures are common but they are to be reconciled

tracing the reasons there for and rectifying the in constituencies between the figures unless reasons for such differences have been identified these defects will lead to serious financial lapses and lead to miss-appropriation of public funds. These reconciliations are as follows.

Cash Book figures to Bank Pass book figures Cash Book figures to Treasury Pass book figures Cash Book figures to Annual Account figures Annual Account figures to figures in Subsidiary Registers Figures in Subsidiary Registers to Physical verification

7.2 These defects were pointed out in audit and audit paras incorporated in audit repots. The local authorities may be instructed to maintain proper accounts with reconciliation with treasury pass book every month.

7.3 A consolidated Statement – 9 (1) pertaining to variation in accounting figures it may be observed from the statements that non reconciled figure is of Rs. 525.08 lakhs. This was pointed out in 2528 audit objections.

A few of such cases are detailed below. 7.1.2 ZILLA PARISHADS: 7.1.2.1 VARIATION BETWEEN CLOSING BALANCE OF CASH BOOK

AND CLOSING BALANCE OF BANK PASS BOOK – NEEDS RECONCILIATION.

On verification of Cash Books and Bank Pass Books of General Funds of following Zilla Parishads, it was observed that the closing balance of cash books was not in agreement with the closing balance vide bank pass books. The variation needs to be reconciled and rectified by addressing the treasury authorities at an early date.

Sl. No.

Name of the

District

Closing Balance as per the Cash Book

Rs.

Closing Balance as per the Pass Book

Rs.

Variation Rs.

Para No. of the Audit

Report 1 Anantapur 7,93,51,500.84 7,84,89,211/- 8,62,289.84 2 2 Warangal 1,95,08,351/- 2,76,78,774/- 81,70,423/- 1 (1) 3 Warangal 35,82,64,527/- 35,67,91,729/- 14,72,798/- 1 (2) 4 Warangal 14,36,39,052/- 14,72,94,731/- 36,55,679/- 2 5 Krishna 3,16,420/- 1,04,322/- 2,12,098/- 1

ZILLA PARISHAD – VISAKHAPATNAM– VISAKHAPATNAM DISTRICT 7.1.2.2 DIFFERENCE BETWEEN THE FIGURES EXHIBITED IN ANNUAL

ACCOUNT AND PENSION POSTING REGISTER – NEEDS RECTIFICATION.

On verification of Zilla Parishad Annual Account with reference to pension posting register for the year, it is noticed that the authorities have made wrong entries in the posting register with that of annual account as detailed below.

Sl. No.

Expenditure as per pension posting register

Expenditure as per Annual Account Difference

1 Rs. 1,85,96,844/- Rs. 1,87,42,352/- Rs. 1,45,508/-(Para No. 4 of the Audit Report)

18

ZILLA PARISHAD – VIZIANAGARAM – VIZIANAGARAM DISTRICT.

7.1.2.3 (a) VARIATION BETWEEN CLOSING BALANCE OF CASH BOOK AND CLOSING BALANCE OF ANNUAL ACCOUNT NEEDS RECONCILIATION. On verification, it is noticed that the consolidated closing balance of annual

account was not in agreement with the consolidated closing balance of cash books as detailed here under.

Sl. No.

Name of the Fund

Closing Balance as per

Annual Account

Rs.

Closing Balance as per Cash

Book Rs.

Variation Rs.

Para. No. of

the Audit

Report 1 General 5,55,19,520.01 3,99,29,869.25 (-) 55,89,650.76 9 (a) 2

Parishad Education 5,34,333/- 23,54,788/- 18,20,455/- 9 (b)

3 Loan 5,48,707/- 6,18,707/- 70,000/- 11

7.1.2.4 (b) VARIATION BETWEEN CLOSING BALANCE OF ANNUAL ACCOUNT AND CLOSING BALANCE OF ADVANCES RECOVERABLE REGISTER – NEEDS RECONCILIATION.

On verification of Zilla Parishad Annual Account and Advances Recoverable register for the year, it is noticed that the closing balance exhibited in annual account not reflected in advance recoverable register as detailed here under.

Sl. No.

Amount as per Annual Account

Amount as per Advance recoverable Register

Para No. of the Audit Report

1 Rs. (-) 66,50,585/- Not maintained 9 (c)

7.1.3 MANDAL PARISHADS:

7.1.3.1 VARIATION BETWEEN CLOSING BALANCE OF CASH BOOK WITH THAT OF TREASURY PASS BOOK – NEEDS RECONCILIATION:

On verification, the closing balance of General Fund cash book of following Mandal Parishads was not in agreement with the closing balance of treasury pass book as detailed below.

Sl. No.

Name of the Mandal

Parishad and District

Closing Balance

vide Cash Book Rs.

Closing Balance

vide Treasury pass Book

Rs.

Variation Rs.

Para No. of

the Audit

Report

(1) (2) (3) (4) (5) (6) 1 Kothagudem,

Khammam 29,64,615/- 29,31,636/- 32,979/- 2

2 Achutapuram, Visakhapatnam

9.03,884.06 12,83,338.03 (-) 3,79,453.97 2

3 Kosigi, Mahabubnagar

4,77,748/- 4,42,316/- 35,432/- 2

19

(1) (2) (3) (4) (5) (6) 4 G.D. Nellore,

Chittoor 2,93,991/- 2,84,616/- 9,375/- 1

5 Shabad, Ranga Reddy

22,55,852/- 6,30,171/- 16,25,701/- 1 (a) (EEF)

7.1.3.2 VARIATION BETWEEN BALANCE OF ANNUAL ACCOUNT AND CLOSING BALANCE OF CASH BOOKS OF MANDAL PARISHADS – NEEDS RECONCILIATION.

On verification of Mandal Parishads Annual Accounts with cash books, it is noticed that closing balances of annual accounts are not in agreement with the closing balances of cash books as detailed here under.

Sl. No.

Name of the Mandal Parishad

and District

Closing Balance as per Cash

Book Rs.

Closing Balance as per

Annual Account

Rs.

Variation Rs.

Para No. of

the Audit

Report1 Chintakani,

Khammam 17,66,201.51 17,52,090.51 14,111/- 2

2 Nagayalanka, Kakinada

11,01,831/- 11,27,151/- 25,320/- 8

3 Penuganchiprolu, Kakinada

12,98,157/- 11,86,097/- 1,12,060/- 7 (c)

4 Yellamanchili, Visakhapatnam

18,22,054.66 17,86,880.15 35,174.51 5

5 Alladurg, Medak 4,63,859/- 3,55,011/- 1,08,848/- 2 6 Navipet,

Nizamabad 9,58,569/- 9,87,761.85 29,192.85

7.1.4 GRAM PANCHAYATS:

7.1.4.1 GRAM PANCHAYATS – VARIATION BETWEEN CLOSING BALANCE OF CASH BOOKS AND TREASURY PASS BOOKS – NEEDS RECONCILIATION.

On verification, the closing balance of cash books of certain Gram Panchayats for the year 2004-05 was not in agreement with the closing balance of Treasury pass books as detailed below.

Sl. No.

Name of the Gram Panchayat and

District

Closing Balance of Cash Book

Rs.

Closing Balance as

per Treasury Pass Book

Rs.

Variation Rs.

Para No. of

the Audit

Report 1 Mulugu, Warangal 6,71,327/- 5,54,082/- 1,17,245/- 2

2 Athili, West Godavari 5,06,539.73 4,98,539.73 8,000/- 4

3 Cheemakurti Prakasam 37,26,672/- 40,34,123/- 3,07,451/- 3

20

7.2 EXCESS UTILISATION OF GRANTS 7.2. The Panchayat Raj Institutions viz., Zilla Parishads, Mandal Parishads, Gram

Panchayats etc., are in receipt of Grants-in-aid from the Government for certain specified purposes. These local bodies utilize the grants for the purpose for which these grants are sanctioned within the prescribed time and furnish the utilization certificates.

7.2.3 During the course of audit, several instances have come to the notice of audit that some Panchayat Raj Institutions incurred expenditure in excess of the Grant-in-aid received. Thus they violated the terms and conditions of grant sanctioning authority. The fact of incurring of such excess expenditure further implies that the excess expenditure was met either General Funds or from the unspent balances of some other grants. Necessary steps are called for to curb this sort of financial indiscipline. The excess expenditure incurred wherever possible should be got reimbursed by the grant sanctioning authorities explaining the circumstances under which excess expenditure over and above the grant sanctioned became inevitable.

7.2.4 All such cases of excess expenditure over and above the Grant-in-aid received are detailed in Statement No. 9 (2) to the report from which it could be seen that a total amount of Rs. 1179.85 was spent in excess of the grants received which was pointed out in the relevant audit reports in 3078 Paras.

A few of such irregularities pointed out in various Auditable Institutions in the relevant audit reports are detailed below.

7.2.2. ZILLA PARISHADS:

7.2.2.1 EXCESS UTILIZATION OF GRANTS NEEDS REIUMBURSEMENT. It was noticed during the course of audit on accounts of General Funds of following Zilla Parishads for 2004-05 that expenditure was incurred in excess of grants received by Zilla Parishad meeting it either General Funds or some other grants.

A few cases of such irregularities pointed out in the relevant Zilla Parishad audit reports are detailed below.

Sl. No

Name of the

District

Name of the Grant

Grant Received

Rs.

Expenditure Incurred

Rs.

Excess Rs.


Report 1 Ongole T.A. and

Contingent 2,00,000/- 2,73,795/- 73,795/- 3

2 Ananthapur T.A. and Contingent

4,49,000/- 13,92,529/- 9,43,529/- 2 (3)

3 Warangal T.A. and Contingent

31,500/- 90,000/- 58,500/- 2

4 Warangal T.A. and Contingent

3,52,500/- 10,52,900/- 7,00,400/- 2 (1)

Khammam LAD (L.S.) 22,00,000/- 46,84,547/- 24,84,547/- Khammam LAD (YRK) 1,306/- 5,19,648/- 5,18,342/-

5

Khammam LAD (NRD) 1,50,000/- 4,36,922/- 2,86,922/-

4

21

7.2.3 MANDAL PARISHADS: It was observed in audit of accounts of Mandal Parishads in the State for 2004-05 that excess expenditure was incurred in excess of the grants received in many of the Mandal Parishads in the State. Such expenditure needs to be got reimbursed from the grant sanctioning authority.

Sl. No.


and District

Name of the Grant

Grant Received

Rs.

Expenditure

Incurred Rs.

Excess incurred

Rs.


Report 1 Tamsi, Adilabad T.A &

Contingent 14,600/- 41,009/- 26,409/- 1

2 Mamda, Adilabad - do - 10,940/- 65,424/- 54,484/- 2 3 Sabbavaram,

Visakhapatnam - do - 6,030/- 1,95,237/- 1,89,207/

- 9

4 Sabbavaram, Visakhapatnam

- do - 6,030/- 24,812/- 18,782/- 10

5 Muppalla, Guntur T.A & DA to Non

Officials

- 18,393/- 18,393/- 2

6 Thulluru, Guntur T.A & Contingent

13,572/- 55,277/- 41,705/- 1

7 Thulluru, Guntur

T.A & DA to Non

Officials

- 23,150/- 23,150/- 2

8 Kodavaluru, Nellore

T.A & Contingent

12,030/- 38,571/- 26,541/- 4

9 Ozili, Nellore - do - 12,030/- 75,356/- 63,326/- 4 10 Kondapuram,

Nellore - do - 12,030/- 1,38,129/- 1,26,099/

- 3

11 Venkatachalam Nellore

- do - 12,030/- 51,114/- 39,759/- 4

12 Chittamur, Nellore - do - 12,030/- 1,32,503/- 1,20,473/-

5

13 Muthukur, Nellore - do - 12,030/- 1,34,476/- 1,22,446/-

3

14 Sangam, Nellore - do - 12,030/- 81,369/- 69,339/- 4 15 Podalakuru,

Nellore - do - - 58,135/- 58,135/- 4

16 Duvvuru, Kadapa - do - 11,276/- 51,706/- 40,430/- 1 17 Pathikonda,

Kurnool - do - 10,859/- 29,205/- 18,346/- 5

18 Gospadu, Kurnool - do - 19,859/- 70,033/- 50,174/- 5 19 Koilakuntla,

Kurnool - do - 10,859/- 29,204/- 18,345/- 5

20 Manupuru, Khammam

- do - 15,330/- 1,06,532/- 91,202/- 2

21 Aswaraopeta, Khammam

- do - 15,000/- 20,500/- 5,500/- 2

7.2.4 GRAM PANCHAYATS: It was observed in audit on the accounts of General Funds of Gram Panchayats in the State for the year 2004-05, the excess expenditure was incurred in excess of the

22

salary grants received in many of the Gram Panchayats in the State. Such expenditure needs to be got reimbursed from the grant sanctioning authority.

Sl. No.

Name of the Gram Panchayat

and District

Name of the Grant

Grant Received

Rs.

Expenditure

Incurred Rs.

Excess incurred

Rs.


Report 1 Thummapala,

Visakhapatnam. Salary 3,24,232/- 5,47,347/- 2,23,115/- 12

2 Veeravaram, East Godavari.

Salary 86,532/- 1,02,875/- 16,343/- 1 (1)

3 Burugupuchi, East Godavari.

Salary 129,200/- 1,95,028/- 65,828/- 1 (1)

4 Kattamuru, East Godavari.

Salary 82,680/- 1,42,615/- 59,935/- 1 (1)

5 Athili, West Godavari.

Salary 4,92,150/- 6,91,431/- 1,99,281/- 10

6 Yadiki, Ananthapur.

Salary 8,62,855/- 11,15,915/- 2,53,060/- 06

7 Talapula, Ananthapur.

Salary 57.512/- 70.175/- 12.663/- 02

8 Gudibanda, Ananthapur.

Salary 1,41,460/- 2,19,225/- 77,765/- 02

9 Borlam, Nizamabad.

Salary 1,61,000/- 3,12,947/- 1,51,947/- 02

10 Pedda Thanda, Khammam.

Salary 1,28,741/- 1,53,839/- 25,098/- 01

11 Kalvkurthi, Mahaboobnagar.

Salary 9,54,381/- 12,48,957/- 2,94,576/- 13

12 Mahbubabad, Warangal.

Salary 38,37,705/- 39,01,851/- 64,146/- 3 (1)

13 Marripeda, Warangal.

Salary 1,50,723/- 3,63,904/- 2,13,181/- 02

23

7.3 DIVERSION OF GRANTS 7.3 The Panchayat Raj Institutions viz., Zilla Parishads, Mandal Parishads are

provided with funds by the State / Central Governments either by way of grants or a prescribed share in the Cess, Taxes or Fees collected by the State Government. These bodies also earn income by taking up some remunerative enterprises. In case of Gram Panchayats, they are vested with the power of levying certain taxes and fees like House Tax, Tax on agricultural land for a specific purpose, Fees for lease of porambokes or community lands under their control etc. Such taxes / fees constitute one of the main sources of income to them apart from grants-in-aid provided by the Central/State Governments. All the monies received by the local bodies form part of their general funds and they can be utilized for the purposes prescribed under the A.P. Panchayat Raj Act.

However there are certain grants released by State/Central Government for specific purpose. There are called specific grants and they should be used for the specific purpose only and they should not be used any other purposes.

7.3.1 Diverting of such specific grants to incur for purposes other than the prescribed ones requires specific sanction of the government. In no case specific sanction of Govt. obtained but still there are several cases of diversion of specific grants and earmarked funds is taking place. It was also observed in audit that expenditure was incurred under certain grant heads even in the absence of receipt of any grant during the year by diverting other grants. However, audit objections raised in the Audit Reports under the caption of Diversion of Grants. A statement of such cases of diversion of specific grants has been detailed in the Statement No. 9 (3). An amount of Rs. 1325.46 lakhs has been diverted in 2031 cases.

7.3.2 ZILLA PARISHADS: As per Sub Section 3 of Section 198 of the Andhra Pradesh Panchayat Raj Act 1994 read with G.O. Ms. No. 446 of PR & RD (Progs. III) Department, dated: 29-10-1998, the funds of the Zilla Parishad shall be utilized for payment of pay and allowances of its officers and other employees, allowances to be paid to the special invitees and members of Zilla Parishad, its Standing Committee and T.A to the Chairman and Vice Chairman of Zilla Parishad and any item of expenditure directed by the Government for carrying out the purposes of Andhra Pradesh Panchayat Raj Act 1994 and such other expenses as may be necessary for such purposes.

As per the orders issued by the Government in G.O. Ms. No. 450 of PR & RD (Progs.III) Department, dated: 09-04-2001 the General Funds of the Zilla Parishad shall be earmarked and spent as indicated below:

Sl. No. Name of the Item Percentage

1 For up gradation, maintenance and restoration of the existing assets including Minor Irrigation sources

35

2 For the Welfare of a) S.Cs 15 b) STs 6 c) Women Development & Child Welfare 15 3 For drinking water in emergencies

24

4 For office management, office equipment, establishment Expenditure

16

5 For unforeseen contingencies such as activities of Public Welfare, Contributions to Sports Festival, Cultural Programmes etc.

4

Total: 100 It was observed such proportion has been maintained very rarely. It was further ordered that the expenditure, which falls out side the purview of

the above categories and ceiling prescribed, prior permission of government is needed.

However, the Government in G.O. Rt. No. 1473 PR & RD (Progs.IV) department, dated: 20-09-2001 issued orders permitting the Zilla Parishad / Mandal Parishad to spend the General Funds available on Food for Work Programmed without any Earmarking in order to creating employment in the drought prone areas in the State.

A few of cases of Diversion of Funds / Grants as pointed out in the relevant audit reports for the year 2004-05 are reported hereunder. ZILLA PARISHAD – WARANGAL – WARANGAL DISTRICT . 7.3.2.1 DIVERSION OF LOAN FUND – AMOUNT PAID FROM LOAN FUND

ACCOUNT FOR THE CONSTRUCTION OF BALANCE WORK OF STAFF QUARTERS – HIGHLY – IRREGULAR – NEEDS REIMBURSEMENT OF – Rs. 19,00,000/-.

Voucher No. 1 / 19-11-2004 Rs. 9,50,000/- Voucher No. 2 / 04-01-2005 Rs. 9,50,000/-

During the year 2004-05 an amount of Rs. 19.00 lakhs was released to Executive Engineer, P.R. Warangal by diverting the H.B.A loan funds for the completion of pending incomplete work of ‘Construction of A & B Type Quarters in Zilla Parishad Quarter Complex. The Administrative Sanction was accorded for the above works vide Proceedings No. A3/HBA/2004, dated: 08-11-2004 and 03-01-2005 of Chief Executive Officer, Zilla Parishad, and Warangal. A separate Loan Fund Account is constituted in Zilla Parishad during the year 1989-90 with the orders of Government. The Government was releasing grant as Loan to Zilla Parishad for the sanction of H.B.A to their employees. The loan fund grant released by the Government should be utilized for the sanction of HBA to its employees for purpose of Site-Cum-Construction of houses etc., But, in violation of Government Orders, the grant was diverted for the work mentioned supra. The diversion of the said specific grant amounting to Rs. 19,00,000/- is irregular and therefore needs reimbursement. (Para No. 2 of the Audit Report)

ZILLAPARISHAD – VISAKHAPATNAM – VISAKHAPATNAM DISTRICT. 7.3.2.2 SALARY OF CONTINGENT WORKER PAID FROM TEACHING

SALARY GRANT – DIVERSION – IRREGULAR – NEEDS REIMBURSEMENT– Rs. 7,500/-.

An amount of Rs. 7,500/- was drawn and paid to Smt N. Mangamma, Thoti (contingent worker) Zilla Parishad High School, S.Rayavaram (Boys) towards wages @ Rs. 625/- P.M. This expenditure has to be met from Contingent Grant released by the District Education Officer. But the same was paid from teaching salary grant, as

25

observed. The teaching salary grant should be incurred only for the payment of salaries to Teachers. The specific purpose grant should not be diverted for the purposes other than specified. The procedure of diversion of salary grant for other purposes should be discontinued forthwith. (Para No. 1 (1) of the Audit Report)

ZILLA PARISHAD – VIZIANAGARAM – VIZIANAGARM DISTRICT. 7.3.2.3 TA & DA – TA & DA PAID TO CHIEF EXECUTIVE OFFICER,

ZILLA PARISHAD, VIZIANAGARAM FROM ZILLA PARISHAD GENERAL FUNDS – IRREGULAR – NEEDS REIMBURSEMENT.

An amount of Rs. 25,000/- was paid as advance to Sri M. Veera Brahmaiah, Chief Executive Officer, Zilla Parishad, Vizianagaram as T.A. Advance from General funds of Zilla Parishad vide Voucher No. 6, dated: 05-06-2004. (except cash book entry, No paid Voucher and sanction file). The advance was adjusted as follows:-

TA & DA Claimed for 06/2004 Voucher No. 285 / 10-12-2004 Rs. 22,168/-Challan No. 2489 / 08-12-2004 Rs. 2,832/- Rs. 25,000/-

According to the Rules, the TA of Government Officials shall be drawn from Government funds and drawn from Treasury only under Head of Account No. 030/031 instead of claiming TA & DA from the General funds of Zilla Parishad. Hence the said amount paid from Zilla Parishad General Funds is irregular. Therefore, it needs Reimbursement from Government. (Para No. 11 (A) of the Audit Report)

7.3.2.4 DIVERSION OF FUNDS – DIVERSION OF GENERAL FUND& WOMEN & CHILD WELFARE FUNDS FOR THE PURPOSES OTHER THAN SPECIFIED UNDER RULES – IRREGULAR – NEEDS REIMBURSEMENT – Rs. 29,94,619/-.

During the course of audit, it is observed that the funds / grants of Zilla Parishad which are to be utilised for specific purposes only as instructed by Grant releasing authority as per A.P. Panchayat Raj Act 1994. But the Zilla Parishad Funds were diverted for other purposes. The details of diversions of Zilla Parishad funds are given hereunder.

Item of Expenditure Expenditure to be debited to

Actually debited to

Amount Rs.

LTC to staff (Vr. No. 10/07-04-04)

Salaries (Treasury)

General Funds 1,228/-

Advertisement charges for purchase of sports equipment to schools (Vr. No. 270 / 06-12-04)

Education Contingent Grant

15% W & C W Funds 7,200/-

Loan repayment to Government Loan Funds General Funds 2,59,441/-

Pensions Pension

contributions/ 16% allocations

General Funds 15,46,288/-

Non officials TA & DA/ Honorarium

Government Grant

General Funds 11,80,462/-

Total: 29,94,619/-

26

The General Funds of Zilla Parishad comprising of various grants and Deposits have to be utilized for such purposes as laid down under G.O Ms. No. 447 PR & RD Department, dated: 29-10-1998. Diversion of Zilla Parishad funds is contrary to the orders of the Government. (Para No. 11 (B) of the Audit Report)

ZILLA PARISHAD – MACHILIPATNAM – KRISHNA DISTRICT.

7.3.2.5 ESTABLISHMENT – PAYMENT OF SALARIES TO THE STAFF OF D.M. & H.O. FROM GENERAL FUNDS – IRREGULAR – NEEDS REIMBURSMENT – Rs. 33,16,571/-. As could be verified the File No. 3306/2003/D6, dated: 03-08-2005 and other

records available during the course of Audit, it is noticed that as per G.O. Ms. No. 3078 Health Department, dated: 16-11-1961 of Health, Housing Municipal Administration Department read with G.O. Ms. No. 1899, dated: 07-1960, the salaries of some of the staff (attached to Zilla Parishad, Machilipatnam) working with District. Medical and Health Officer, Krishna are being paid from the General Funds of Zilla Parishad, Krishna. Government had issued orders extending the facility from time to time for payment of salaries of the above mentioned staff. However, Government in Panchayat Raj & Rural Development Department Vide. Memo No. 22445/Accounts-II/A1/96-2 dated: 06-1996 had issued orders to pay the salaries of these staff from the salary Grant released to the Zilla Parishad by the Government instead of from General Funds in modification of existing practice of paying from General Funds, Government in G.O. Ms. No. 341 Panchayat Raj Rural Development (accounts-II) Department, dated: 19-11-2001 decided to pay the salaries the staff working with Zilla Parishad from the consolidated Fund of the State (Treasury Payment) with effect from 01-12-2001 and the salary grant are not being released by the Government. It was however seen, that the Govt. in Panchyat Raj & Rural Development Department Vide Memo. No. 28813/EV/A212001-02, dated: 07-09-2002, it was ordered to pay the salaries of the staff working with D.M. & H.O. from the releases made for the purpose. But an aggregate amount of Rs. 33,16,571/- as detailed below was paid by the Zilla Parishad from 15th December 2001 to 31st March, 2005 towards payment of salaries to the staff working with D.M. & H.O. Machilipatnam out of Zilla Parishad, General Funds.

Details: Payments made to the staff working in O/o the D.M. & H.O. Machilipatnam:

1 December, 2001 Rs. 71,962/-2 January, 2002 Rs.73,034/-3 February, 2002 Rs.69, 723/-4 March, 2002 Rs.70,064/- 2002-2003 (Le4/02 to 3/03) 2003-2004 Rs.9,32,225/- (Le4/03 to 3/04) Rs.9,65,395/- 2004-2005 (Le4/04 to 3/05) Rs.11,34,168/- Rs. 33,16,571/-

Incurring expenditure towards salaries as stated above from the General Funds of Zilla Parishad without receiving separate salary grant from Government as provided earlier, affects financial position of the Zilla Parishad vis-à-vis the Developmental activities of the Zilla Parishad.

Therefore, executive authorities shall take appropriate action for provision of the grant by taking the matter with the Govt., and reimbursement to general fund.

27

7.3.3 MANDAL PARISHADS: Under Rule 35 of A.P Panchayat Raj the Rules issued in G.O. Ms. No. 764 of PR & RD Department, dated: 05-11-1994, a Mandal Parishad shall not without the previous sanction of government divert the following funds allotted for specific purposes for which they are allotted even temporarily, and diversion of such funds will become highly irregular and the purpose for which allotted would defeat the purpose.

i) Funds collected for the opening and maintenance of Elementary schools. ii) Special State Grants sanctioned for specific purposes of Agriculture, Animal

Husbandry, Fisheries, Health and Rural Sanitation. iii) Receipts derived from the sale of capital assets. iv) Income from endowments and trusts. v) Deposits including General Provident Fund vi) Funds relating to Institutions and schemes transferred to the Mandal Parishad

by the Government or Heads of Departments of the Government. vii) Funds relating to the Programmes entrusted by other departments. viii) Grants from All India bodies and institutions for the specified purposes of

development of Cottage and Village industries Khadi, Silk, Coir, Handicrafts and the like.

ix) Donations and contributions received from the public. x) Proceeds from the State Taxes for the specific purposes of providing for

expenses connected with the construction, maintenance, repair, extension or improvement of road works, etc.;

xi) Funds allotted to Scheduled Castes House sites or other Programmes intended for amelioration of Scheduled Castes & Tribes.

xii) Loan funds; and xiii) Railway Cess Fund. MANDAL PARISHAD – METPALLI – KARIMNAGAR DISTRICT. 7.3.3.1 GENERAL FUNDS – MANDAL PARISHAD, METPALLI,

KARIMNAGAR DISTRICT – SCHOOL RENT PAID FROM MANDAL PARISHAD GENERAL FUNDS – DIVERSION – IRREGULAR – NEEDS REIMBURSEMENT – Rs. 12,600/-.

An amount of Rs. 12,600/- was paid towards rent to the school building from Mandal Parishad, General Funds. As per the norms and conditions laid down in G.O Ms. No. 447 PR & R.D, department, dated: 29-10-1998 the Mandal Parishad Fund shall be utilized for specific purposes only. Incurring expenditure for payment of school building rent is not permissible. The payment should be made from contingent grant released by District Educational Officer only. Therefore, the payment made from Mandal Parishad General Funds is contrary to the rules issued by the Government, thus it is nothing but diversion of General Funds of Mandal Parishad. Therefore, needs reimbursement. (Para No. 3 of the Audit Report)

MANDAL PARISHAD – KOILAKUNTLA – KURNOOL DISTRICT. 7.3.3.2 DIVERSION OF TEACHING GRANT FOR THE PAYMENT OF

ADVANCES – IRREGULAR – NEEDS RECOVERY – Rs. 1,29, 500/- An amount of Rs. 1,66,500/- was sanctioned and paid towards festival advance to the teachers working in the Mandal Parishad Elementary Schools, Koilakunta. As

28

verified the accounts of Mandal Parishad the revolving fund available with the Elementary Education Funds was only Rs. 37,000/-. As against the revolving fund available of Rs. 37,000/-, the advances were sanctioned to a tune of Rs. 1,66,500/- diverting the teaching salary grant contrary to the rules highly which is irregular needs recovery. (Para No. 14 of the Audit Report)

MANDAL PARISHADS – ADILABAD & PRAKASAM DISTRICTS.

7.3.3.3 DIVERSION OF TEACHING GRANT TO OTHER PURPOSES –IRREGULAR – Rs. 4, 61,299/-.

It was observed in audit of certain Mandal Parishads in the State that the teaching grant released by the District Audit Officers, State Audit Department for payment of salaries to the teaching staff of elementary and upper elementary schools was diverted for other purposes. The teaching grant should not be diverted for the purposes other than the specified. The cases of diversion of teaching grant noticed during audit were pointed out in the relevant audit report. A few cases are detailed here under.

Sl. No.


and District Purpose of Contingency

Amount paid Rs.


Report 1 Manda, Adilabad Wages to Part Time

Workers and T.A. bills of teaching staff.

81,070/- 11

2 Tamsi, Adilabad Contingencies and Advances.

3,53,229/- 12

3 Vetapalem, Prakasam

Festival Advance sanctioned staff members.

27,000/- 2

Total: 4,61,299/-

MANDAL PARISHAD – SHANTIPURAM – CHITTOOR DISTRICT.

7.3.3.4 DIVERSION OF S.G.R.Y FUNDS AND INCURRED FOR HIRE CHARGES OF PRIVATE VEHICLE – IRREGULAR – Rs. 9,245/-.

An amount of Rs. 9,245/- was incurred diverting the S.G.R.Y funds towards payment of Hire charges of Private Vehicle which is highly irregular and needs recovery from person or persons responsible. (Para No. 3 of the Audit Report)

MANDAL PARISHAD – CHANDRAGIRI – CHITTOOR DISTRICT.

7.3.3.5 DIVERSION OF GENERAL FUNDS FOR OTHER PURPOSES – IRREGULAR – Rs. 40,694/-.

An amount of Rs. 40,694/- was incurred in Voucher No. 162 / 01-2005 for Rs. 40,694/- for the construction of Toilet block at Mandal Revenue Office, Chandragiri. The details of execution and payment are as follows:-

Name of the work Construction of Toilet block at M.R.O. Chandragiri Estimate Rs. 43,000/- Measurement Book No. Page No. 18 / 959 B (2003-04) Value of Work Rs. 42,575/-

29

The said expenditure was charged to 35% Mandal Parishad General Funds allocations vide G.O Ms. No. 447 PR & RD Department, dated: 29-10-1998. As per the norms and conditions laid down in the of said GO, the 35% Mandal Parishad Fund allocations shall be utilized for up gradation, maintenance and restoration of existing assets of Mandal Parishad, only. Incurring expenditure for creation or maintenance of assets not belonging to Mandal Parishad is not permissible as per orders of Government issued in the said G.O. (Para No. 3 of the Audit Report)

7.3.4 GRAM PANCHAYATS: As per Section 75 of the Andhra Pradesh Panchayat Raj Act, “the purposes to which the Gram Panchayat fund may be applied include all objects expressly declared obligatory or discretionary by the Act or any Rules made there under or any other laws or rules and the fund shall be applicable thereto within the village subject to such rules or special orders as the government may prescribe or issue and shall, subject as aforesaid be applicable to such purposes outside the village, if the expenditure is authorised by this Act or specifically sanctioned by the Commissioner, Panchayat Raj.

Under Section 45 of the Andhra Pradesh Panchayat Raj Act, it shall be the duty of a Gram Panchayat within the limits of it funds to make reasonable provisions for carrying out the requirements of the village in respect of the following matters, namely:-

i) The construction, repair and maintenance of all buildings vested in the Gram Panchayat and of all public roads in the village (other than the roads vested in the Mandal Parishad and Zilla Parishad and the roads classified by the Government as National and State Highways) and of all bridges, culverts, road dams and cause ways on such roads;

ii) The lighting of public roads and public places; iii) The construction of drains and their maintenance and the disposal of drainage

water and sullage; iv) The cleaning of streets, the removal of rubbish heaps, jungle growth and

prickly pear, the filling of the disused wells, insanitary ponds, pools, ditches, pits or hollows and other improvements of the sanitary condition of the village;

v) The provision of public latrines and arrangements to clean latrines, whether public or private;

vi) The opening and maintenance of cremation and burial-grounds and the disposal of unclaimed dead bodies of human beings or of animals;

vii) Preventive and remedial measures connected with any epidemic or with malaria etc;

Further as per Section 46 of the Act, a Gram Panchayat may also make such provision as it thinks fit for carrying out the requirements of the village in respect of the following matters, namely:-

i) The constructions and maintenance of Dharma Salas, Sarais and rest houses for travelers;

ii) The planting and preservation of grooves and trees on the sides of roads and other public places;

iii) The promotion and development of Pre-Primary Education, Elementary Education, Social and Health Education, Cottage Industries and Trade;

30

iv) The establishment and maintenance of dispensaries and payment of subsidies to rural medical practitioners etc;

Thus, the Gram Panchayat fund can be utilized for the obligatory as well as optional functions and the expenditure not falling within these functions will be extraordinary and can be met only with the sanction of Commissioner, Panchayat Raj. But it was observed during the audit of accounts of Gram Panchayats, funds are spent for purposes other than those mentioned above without specific sanction of the Panchayat Raj.

GRAMPANCHAYAT – KOTHACHERUVU – ANANTHAPUR DISTRICT.

7.3.4.1 DIVERSION OF STATE FINANCE COMMISSION GRANT TO SALARIES OF STAFF AND OTHER CONTINGENCIES EXPENDITURE – IRREGULAR – Rs. 68,048/-.

Out of the Rs. 1,89,718/- of State Finance Commission grant released to the Gram Panchayat, a sum of Rs. 68,048/- was utilised for the payment of Staff Salaries and other Contingencies expenditure in violation of norms and rules. Incurring of expenditure for the purposes other than specified by the grant releasing authority, tantamounts to diversion of funds and which defeats the purpose for which the grant was released. Thus, the diversion of such grants is highly irregular. The details of payments from State Finance Commission Grant are given hereunder:-

Sl. No. Vr No. & Date Details of the Voucher Amount

Rs. 1 157 / 03-02-2005 Salaries to General Estt. for 09/2005 5,877/-2 158 / 03-02-2005 Salaries for P.H Estt. for 09/2005 21,798/-3 159 / 03-02-2005 Salaries for P.H Estt. for 09/2005 12,4804 160 / 03-02-2005 Salaries for P.W.S Estt. for 09/2005 10,400/-5 161 / 03-02-2005 Salaries for P.W.S Estt. for 09/2005 12,480/-6 162 / 03-02-2005 Salaries for Electrician Estt. for 09/2005 2,080/-7 163 / 03-02-2005 P.H. Contingent Bills 2,933/-

Total: 68,046/-(Para No. 2 of the Audit Report)

GRAM PANCHAYAT – GHANPUR – WARANGAL DISTRICT.

7.3.4.2 GHANAPUR (M) – DIVERSION OF ELEVENTH FINANCE COMMISSION GRANT TO S.G.R.Y WORKS – IRREGULAR – Rs. 2, 00,880/-.

An amount of Rs. 2,00,880/- was diverted from Eleventh Finance Commission grant to S.G.R.Y works without specific orders of Government and such diversion of the grant for other Scheme is highly irregular and the defeated to purpose for which the grant was released. (Para No. 5 of the Audit Report)

GRAM PANCHAYAT – MAHABUBABAD – WARANGAL DISTRICT.

7.3.4.3 MAHABUBABAD – DIVERSION OF GENERAL FUNDS TO ISL WORKS – IRREGULAR – NEEDS REIMBURSEMENT Rs. 75,000/-.

An amount of Rs. 75,000/- was diverted from Gram Panchayat General Funds to I.S.L works without approval of Collector (PW). Such diversion of Gram

31

Panchayats General Funds to other Scheme is highly irregular and the amount of Rs. 75,000/- needs to be reimbursed to Gram Panchayat funds. (Para No. 4 of the Audit Report)

7.3.4.4 MAHABUBABAD – DIVERSION OF STATE FINANCE COMMISSION FUNDS TO SGRY FUNDS IRREGULAR – Rs. 60,000/-.

An amount Rs. 60,000/- was diverted from State Finance Commission grant to S.G.R.Y works which is highly irregular and the purpose for which the above grant was released is defeated. (Para No. 10 of the Audit Report)

GRAM PANCHAYAT – NELAKONDAPALLI – KHAMMAM DISTRICT.

7.3.4.5 DIVERSION OF STATE FINANCE COMMISSION GRANT TOWARDS PAYMENT OF WAGES TO CONTRACT LABOUR – IRREGULAR.

An amount of Rs. 75,000/- was drawn through Cheque No. 156352, dated: 16-10-2004 from State Finance Commission Funds on the orders of District Panchayat Officer, Khammam and paid to the Contractor towards wages for the labour supplied for sanitation. The diversion of said Funds to payment of wages to contract labour is irregular. The above amount needs to be reimbursed to SFC Funds of the Gram Panchayat, Nelakondapally. (Para No. 1 of the Audit Report)

GRAM PANCHAYAT – KOSIGI – MAHABUBNAGAR DISTRICT.

7.3.4.6 DIVERSION OF GENERAL FUNDS FOR OTHER PURPOSES – Rs. 6,000/-.

An amount of Rs. 6,000/- was drawn through Voucher No.132 / 01-2005 and paid to Divisional Panchayat Officer, Narayanapet towards “Car Rent” subject to reimbursement vide Proceedings / Memo. No. A3/1383/04, dated: 19-11-2004 of District Panchayat Officer, Mahabubnagar.

Since, the Gram Panchayat funds should not be diverted for the purposes other than specified under sections 45, 46 and 75 of A.P Panchayat Raj Act 1994. The District Panchayat Officer, Mahabubnagar has diverted the funds of Gram Panchayat for other purpose which is highly irregular. The amount of Rs. 6,000/- + with interest and penal interest there on needs to be reimbursed to the Gram Panchayat from the District Panchayat Officer, Narayanapet / District Panchayat Officer, Mahabubnagar. (Para No. 19 of the Audit Report)

GRAM PANCHAYATS – VISAKHAPATNAM DISTRICT.

7.3.4.7 DIVERSION OF EFC GRANT TO CONTINGENT EXPENDITURE.

During audit of certain Gram Panchayats of Visakhapatnam District, it is observed that the Gram Panchayats have incurred contingent expenditure towards purchase of electrical goods, P.H. Material etc., from Eleventh Finance Commission Grant which is highly irregular and defeated the purpose for which the was released. Such irregularities were pointed out in the relevant audit reports of Gram Panchyats. A few cases are given below.

32


& District

Grant from which diverted

Items purchased under

contingencies

Amount incurred

Rs.


Report Sarjula, Visakhapatnam.

Eleventh Finance Commission

Electrical Goods 6,800/- 18

Jarrela, Visakhapatnam.


Public Health Material

7,000/- 18

Darelal, Visakhapatnam.


Public Health Material

17,662/- 18

Volda, Visakhapatnam.



Teegelavalasa, Visakhapatnam.



Total: 72,362/-

GRAM PANCHAYAT–SANJAMALA–KURNOOL DISTRICT.

7.3.4.8 DIVERSION OF GENERAL FUNDS FOR OTHER PURPOSES. An amount of Rs. 20,000/- was drawn through Cheque No. 191590 / 17-08-2004 and paid to Divisional Panchayat Officer, Nandyala towards rent of office of Divisional Panchayat Office vide Proceedings No. 1861/ Panchayats A3/04, dated: 30-07-2004 of Divisional Panchayat Officer.

In Sections 45, 46 and 75 of A.P PR Act 1994, the purposes for which the Gram Panchayat fund may be utilized were defined. Expenditure not falling within those functions as specified in the said supra sections is highly irregular and the Divisional Panchayat Officer mis-utilised the Gram Panchayat funds. Therefore, the expenditure incurred towards payment of office rent of Divisional Panchayat Office needs recovery from the Divisional Panchayat Officer and remitted to Gram Panchayat funds. (Para No. 4 of the Audit Report)

33

7.4 NON-UTILISATION OF GRANTS BEFORE LAPSABLE DATE 7.4. Government has released Special Grants to the Panchayat Raj Institutions for

implementation of specific schemes. These grants are to be utilized for the purposes for which they are meant for duly following the guide lines issued/norms prescribed under the grant released. As such the utilization of the grant should be within the time prescribed, otherwise, these grants will lapse. Hence, these may be called lapsable grants also.

These lapsable grants lapse by 31st March of the following year to the year in which grants are released.

7.4.1 It is noticed in audit that in spite of allowing reasonable time for utilizing the grant, certain Executive Authorities of the Panchayat Raj bodies did not utilize the grants released within the lapsable date and thereby huge amounts become unutilized. The grant sanctioning authorities were also not approached for extension of the utilization period. Thus, the schemes for which the grants released were not implemented effectively and totally. The unspent balances were also not refunded to the grant releasing authorities.

A few of such cases pointed in the Audit Reports for the year 2004-05 of the Panchayat Raj Bodies are detailed hereunder.

7.4.2 ZILLAPARISHAD – VIZIANAGARAM – VIZIANAGARAM DISTRICT.

7.4.2.1 HUGE BALANCES UNDER MINOR IRRIGATION / RWA (ANNUAL ACCOUNT) KEPT UN UTILISED – Rs. 5.29,15,147/-.

During audit, it was observed that there were huge un-utilized balances under following heads. Thus, the purpose for which the grants released were defeated its purpose.

Name of the Head Amount in Rs. Minor Irrigation 2,95,73,452/- RWS 2,33,41,695/-

Total: 5,29,15,147/- (Para No. 5 of the Audit Report)

ZILLAPARISHAD – NELLORE – NELLORE DISTRICT. 7.4.2.2 CONTINGENT GRANT AMOUNT NOT UTILIZED IN FULL. During the year under audit a sum of Rs. 71,900/- was released by Deputy Educational Officer, Nellore under Contingent grant. Against which as sum of Rs. 28,080/- only was incurred leaving a balance of Rs. 43,820/-. The balance of grant was not remitted back to the sanctioning authority. (Para No. 4 of the Audit Report)

7.4.3 MANDAL PARISHAD – JULAPALLY – KARIMNAGAR DISTRICT. 7.4.3.1 NON-UTILISATION OF S.G.R.Y. 22.5% FUNDS. An amount of Rs. 47,700/- was released towards SGRY-I Zilla Parishad, 22.5% grant to provide employment to the rural SC / ST unemployed persons who are living below poverty line (BPL). As verified from the cash book of Mandal Parishad, Julapally (SGRY-I ZP 22.5%) it is noticed that the amount released towards SGRY-I ZP 22.5% scheme was not utilised during the financial year. (Para No. 8 (2) of the Audit Report.)

34

MANDAL PARISHADS – NELLORE DISTRICT. 7.4.3.2 ELEMENTARY EDUCATION FUNDS – UNSPENT BALANCE AS ON

31-03-2005 NOT SURRENDERED. As per G.O. Ms. No. 713, Finance (BGI) Department, dated: 10-12-2004 the salaries of Panchayat Raj Teachers was transferred to 010-Salaries head as in the case of teachers working in Government Schools with effect from 01-04-05. Hence the P.D. Account of Elementary Education Funds is not in operation in view of the above, the unspent balance of Rs. 9,22,420/- as on 31-03-2005 should be surrendered to Government. A few such cases noticed in the Audit of Accounts of Mandal Parishads, Nellore District for the year 2004-05 are detailed below.

Sl. No.


Unspent balance to be surrendered


1 Buchireddy Palem Rs. 9,22,420/- 20 2 Podalakur Rs. 12,37,720/- 29 3 Vakadu Rs. 10,61,731 20 4 Kota Rs. 3,23,908/- 23 5 Naidu Peta Rs. 3,23,908/- 33 6 Chittamur Rs. 6,66,015/- 35 7 S.R. Puram Rs. 11,78,365/- 25 8 Kondapuram Rs. 2,37,396/- 29 9 Venkatachelam Rs. 53,734-34 34 10 Bogole Rs. 8,45,656-37 24 11 Jalaganti Rs. 13,35,727-94 25 12 Kaligiri Rs. 4,26,482/- 23 (a)

7.4.3.3 CLOSING BALANCE NOT REFUNDED. The closing balance of Elementary Education Funds of some Mandal Parishads in Nellore District as on 31-03-2005 needs to be refunded in view of the organization change in payment of salaries to P.R Teachers through treasuries.

A few such cases noticed in the Audit of Accounts of Mandal Parishads, Nellore District for the year 2004-05 are detailed below.

Sl. No.


Unspent balance to be surrendered


1 Ozli Rs. 5,53,076/- 26 2 Chittamur Rs. 6,77,708/- 34 3 Udayagiri Rs. 2,16,646-73 26

MANDAL PARISHAD – MUTHUKUR – NELLORE DISTRICT. 7.4.3.4 ACCUMULATED UNSPENT BALANCE OF 15% OF WOMEN AND

CHILD WELFARE FUND OF MANDAL PARISHAD NOT UTILIZED AND SCHEME NOT SANCTIONED.

No action has been taken to workout the unspent balances left unutilized during the year inspite of the fact the same has been pointed out in the previous year. No scheme was taken up to spend the balances after obtaining approval of the District Women and Child Welfare Officer Nellore. The amount of Rs. 68,653/- was left unutilized at the end of 31-03-2005. Thus, the purpose for which the grant was released defeated its purpose. (Para No. 61 of the Audit Report.)

35

7.5 MIS-UTILISATION OF GRANTS / FUNDS 7.5 Grants meant for specific purposes or earmarked funds shall not be utilized for

any other purpose. Any contingent expenses connected with utilisation of grant, shall be met from the provision of General Fund to the extent permitted. In stead, the authorities in used specific funds of specific grants and earmarked funds for contingent expenditure. This is misapplication of funds and is not a prudent accounting practice.

A total number of 461 such cases involving an amount of Rs. 243.54 lakhs were pointed out in Audit. A statement No. 9 (5) of such cases noticed is appended to the report

7.5.2 ZILLA PARISHAD:


7.5.2.1 RAJEEV PALLE BATA – HUGE CONTINGENT EXPENDITURE – DIVERSION OF EMF AND OTHER IRREGULARITIES – NEEDS RATIFICATION FROM GOVERNMENT

An amount of Rs. 16,95,723/- was incurred from 15% Women & Child Welfare 35% General Funds of Zilla Parishad in connection with Rajeev Palle Bata Programme on the eve of Visit of Honorable Chief Minister of Andhra Pradesh to District, as follows:-

Vr No. & Date Amount in Rs. Details of Expenditure 241 / 06-11-2004 1,63,803/-276 / 10-12-2004 1,62,567/-

Contingent Expenditure

242 / 06-11-2004 15,000/- Hotel Mayura 304 / 23-12-2004 22,966/- Cont.expenditure 408 / 04-03-2005 5,34,987/- For internal roads 124 / 28-07-2004 7,85,000/- For repairs / renovation of R & B Bungalow 301 / 23-12-2004 11,400/- SRK Software for power point presentation

Total: 16,95,723/-

The following are the observations in audit:-

i) An amount of Rs.30,00,000/- was paid to Executive Engineer, R & B towards construction of 2 suits in R & B Guest House, as proposed by the Honorable Minister (Voucher No. 124 / 28-07-2004). Out of which an amount of Rs. 22.15 Lakhs was refunded by Executive Engineer, R & B without constructing 2 suits in R & B Bungalow. It was further informed by Executive Engineer, R & B that Rs.7.85 Lakhs was incurred for paintings etc., to R & B Guest House, as instructed by the Collector & District Magistrate. This is nothing but diversion of General Funds other than items specified in AP PR Act, 1994. For the payment of advance to Executive Engineer, R & B, from the general funds of Zilla Parishad is highly irregular and also the approval of General Body was not obtained and produced to audit. The expenditure was not provided in the BE / RBE 04-05 and got approved.

Further, the Administrative approval and Technical sanction shall invariably be obtained before incurring such expenditure. But, the orders of Government were simply set-a-side by the Administrative authority. Therefore, it needs ratification from Government besides reimbursement of Rs. 7.85 Lakhs from the Executive Engineer, R & B, Vizianagaram.

36

ii) An amount of Rs. 3,75,736/- was incurred towards contingencies in connection with ‘Rajiv Palle Bata’, and this was debited to 15% Women & Child Welfare Funds. The Funds allocated for Women & Child Welfare were diverted for the purpose other than specified. The diversion of EMF is irregular.

During audit, certain irregularities are noticed.

a) Stock entries for the furniture etc., purchased (Rs. 1,62,567/-, Voucher No. 276 / 10-12-2004) in connection with the visit of Chief Minister on 17-10-2004, were not furnished to audit.

b) Lifting of waste material } 29 Loads (lorry) @ Rs.425/- for each load ZP COMPOUND } = Rs. 12,325/-

No estimation was made before lifting huge wastage from the Zilla Parishad office Compound

c) Godrez 170 Liters Refrigerator with stand Purchased from M/s Product Marketing Services, Visakhapatnam. Rs. 8,480/-

No administrative sanction obtained for purchase of refrigerator @ VIZAG and also incurring expenditure of Rs. 625/- for transportation of item from Visakhapatnam to Vizianagaram is not certified by the authority. Likewise, almost all the items were purchased @ Visakhapatnam only and also the reasons were not certified by the authority.

d) An amount of Rs. 74,819/- was incurred towards barricading cost and conveyance for the programme of Chief Minister held on 17-10-2004 at Sitanagaram Mandal. After completion of the programme, the materials utilized for barricading at site was not accounted for. The sale proceeds of materials at site was not accounted for and deducted from total expenditure. This is a clear case of loss to the funds of Zilla Parishad. Therefore, action would need to be taken for the realization of sale proceeds from the Deputy Executive Enigneer, P.R, Parvathipuram (Voucher No. 241 / 06-11-2004).

No estimation was prepared and got approved by the admn. /tech. Authority, huge expenditure was incurred for arrangements this is a clear case of loss to the funds of Zilla Parishad.

e) Sri D. Sivaram, AE, PR Sub Division, Vizianagaram was drawn as advance Rs. 30,000/- for maintenance of lighting system, stereo system and other misc. expenditure in connection with the visit of Honorable Chief Minister on 17-10-2004.

Against the sanctioned advance of Rs.30000/-, the Assistant Engineer incurred Rs. 1,62,567/- and claimed for final payment, so Many repair works were taken up and furnishings were also purchased, but, stock entries were not made. The work (Civil/ Ele.) was not recorded in M.Book and got check measured by the competent authority.

f) It is very astonishing to note, even the purchases made by other persons were included. Further, the purchases made in the month of 09/2004 were also included. These bills were certified by AE / Deputy Executive Engineer without any administrative sanction issued by the competent Authority.

g) The work of arrangements were entrusted to the Deputy Executive Engineer / AE vide orders of Chief Executive Officer, Zilla Parishad on 12-10-2004, But, the

37

material purchased in the name of M. Santa Murty Raju was included in the expenditure which is highly irregular. Further, the materials purchased before 12-10-04 were also included in such purchases which is highly irregular. The reasons for those purchases in the name of Chief Minister’s visit were also not specified in the bills and administrative sanction orders were not issued by the competent authority.

h) An amount of Rs. 1,450/- towards plumbing charges stated to have been paid and included in the list of expenditure for which no acquaintance was obtained on Sub-voucher such expenditure is in admissible.

In the absence of stock entries and proper recording in the Measurement Book, the expenditure is not admissible for audit.

Vr. No. 242 / 06-11-2004 Mayura Hotel refreshments for Rs. 15,000/- on 17-10-04.

No administrative sanction was obtained by the competent authority, before incurring such expenditure

(Para No. 13 (a) of the Audit Report)


7.5.2.2 SFC – FURNITURE PURCHASED FROM SFC GRANT – VIOLATION OF NORMS & RULES ISSUED BY GRANT RELEASING AUTHORITY – NEEDS RATIFICATION – Rs. 92,716/-.

An amount of Rs. 92,716/- in Voucher No. 119 / 26-07-2004 was incurred towards purchase of furniture debiting the same to SFC Grant.

There was no provision for purchase of furniture etc., (incurring cont. expenditure) for State Finance Commission Grant. This is a clear violation of norms and rules issued by grant releasing authority and no orders obtained from the Government ratifying said expenditure in the absence of the same the expenditure is in admissible.

Further, the purchase of furniture was completely banned by Government. Regarding ban, Government many a time reiterated while approving budget and RBEs of Zilla Parishad. Since, the administration authority implemented a policy that not to follow the rules of Government, these instructions were simply set a side.

Since, instructions Government were kept a side, the action of Administration authority would need to be got ratified. (Para No. 13 (b) of the Audit Report)


7.5.2.3 PURCHASE OF GENERATOR FOR THE USE OF CHIEF EXECUTIVE OFFICER BUNGALOW – NO PROVISION FOR SUCH PURCHASE – IRREGULAR – Rs. 33,282/-.

An amount of Rs. 33,282/- in Voucher No. 111 / 05-07-2004 and File No. 1387/04/D1, dated: 05-07-2004 (File & Original bill not produced) was drawn through the above Voucher and paid to M/s Mytri Star Enterprises, Vizianagaram towards cost of new Generator to Chief Executive Officer’s bungalow.

There was no official accommodation alloted to Chief Executive Officer, Zilla Parishad, and Vizanagaram. Hence, purchase of Generator for the private house of Chief Executive Officer, Zilla Parishad, Vizanagaram is against the norms. Through,

38

it was approved by the General body, the maintenance and providing accessories to the residence of Chief Executive Officer is against the rules. Nothing is provided in the rules prescribed for which General Funds of Zilla Parishad to be incurred regarding this type of contingent expenditure.

Therefore, the expenditure incurred was against the norms & rules of APPR Act’1994. Hence, the expenditure is disallowed. (Para No. 13 (c) of the Audit Report)


7.5.2.4 VEHICLES – POL CHARGES – CONSUMPTION OF DIESEL/PETROL MORE THAN CEILING FIXED BY GOVERNMENT – IRREGULAR – COST NEEDS RECOVERY – Rs. 41,179/-.

The ceiling fixed as per G.O. Ms. No. 529 GA (OP.II) Department dated: 13-09-1990 read with Government Memo. No. 552 Progs.IV/A2/96-1/PR&RD department, dated: 01-01-1996 for consumption of POL for vehicles of Officers of Zilla Parishad by the Government was as follows:-

For the Vehicles of Chief Executive Officer / Deputy Chief Executive Officer

160 Liters Per Month

Chair person 250 Liters Per Month

During audit, it is observed that consumption of Petrol & Diesel exceeded the ceiling fixed by Government, for the months noted below:-

Name & Designation on: Deputy Chief Executive Officer Vechcle No. AEW 9003.

Month No. of Kms

traveled

Consumption of oil in Liters

Excess more than ceiling

fixed

Rate per

Leter

Amount to be recovered

Rs. 03/2004 2543 330 170 6,292/- 04/2004 1842 230 70 2,591/- 05/2004 1602 200 40

37.01

1,480/- Total: 10,363/-

Name & Designation: Chief Executive Officer, Vehicle No. AP 35 A 1899.

Month No. of Kms

traveled



fixed

Rate per

Leter


Rs. 03/2004 3515 430 270 6255.90 04/2004 2760 350 180 4170.60 05/2004 1827 250 90 2085.30 06/2004 2783 310 150

23.17

3475.50

07/2004 1635 210 50 1288.00 08/2004 1845 236 76 1957.76 09/2004 1675 205 45 1159.20 10/2004 1758 220 60 1545.60 11/2004 1615 200 40 1030.40 12/2004 1530 190 30

25.76

772.80 01/2005 1622 200 40 28.04 1121.60

Total: 24862.66

39

Name of Designation: Chair Person, Vehicle No. AP 35 E 9999.

Month No. of Kms traveled



fixed

Rate per

Leter


Rs. 11/2004 2500 305 55 1,417/-12/204 2124 265 15

25.76 386/-

01/2005 2957 338 18 505/-02/2005 2755 380 130

28.04 3,645/-

Total: 5,953/-The Government while approving RBE for 2004-05, clearly instructed to

watch the ceiling on consumption of POL fixed by Government (Vide para 8 of G.O. Ms. No. 203 PR & RD department, dated: 08-06-2005). Therefore, the excess expenditure incurred due to excess consumption of POL., more than the ceiling fixed would need recovery from the persons responsible and credit pointed out. EXCESS EXPENDITURE INCURRED DUE TO EXCESS CONSUMPTION OF POL.

Name & Designation Total Amount to be recovered Deputy Chief Executive Officer Rs. 10,363/-Chief Executive Officer Rs. 24,863/-Chair Person Rs. 5,953/-

Total: Rs. 41,179/-(Para No. 13 (d) the Audit Report)

ZILLA PARISHAD – VIZIANAGARAM – VIZIANAGARAM DISTRICT. 7.5.2.6 TA & DA – TA & DA PAID TO CHAIR PERSON OF ZILLA

PARISHAD, VIZIANAGARAM – JOURNEYS OUTSIDE DISTRICT – NEITHER PRIOR APPROVAL NOR RATIFICATION FROM GOVERNMENT OBTAINED – IRREGULAR – EXPENDITURE DISALLOWED – NEEDS RECOVERY – Rs. 3,16,969/-.

During the year 2004-05, an amount of Rs. 3,72,179/- was paid towards TA & DA to Chair Person of Zilla Parishad, Vizianagaram. The TA & DA Claim of Chair Person, Zilla Parishad shall be paid within or outside the District, but not outside the state (G.O. 217 PR & RD Department, dated; 01-06-1991) in discharging duties as follows:- i) By Train: - First Class fare or second class A/C Chair Car. ii) By Car:- @ Rs.2/- KM subject to Maximum distance of 125 Km. iii) By Bus: - Bus Fare. Further, the chairman, Zilla Parishad should obtain prior approval of Government for the tours outside the District. Vide Government Memo. No. 683/Ser.II/80-3. But, the Chief Executive Officer, Zilla Parishad, Vizianagaram neither or prior approval nor ratification from Government for the tours of Chair Person outside the district. However, the Administration Authority paid TA & DA, in violation of orders of the Government. The details are as follows:- Since, the expenditure was incurred in violation of orders of Government issued from time to time, the expenditure is disallowed.

40

STATEMENT SHOWING THE TA & DA PAID FOR THE JOURNEYS OUTSIDE THE JURSIDICTION OF CHAIR PERSON WHICH NEED

RATIFICATION FROM GOVERNMENT

TA & DA PAID FOR THE JOURNEYS OUT SIDE THE DISTRICT Vr No.

& Date Amount

Rs. Month Days of Journey Place of Journey TA & DA

Paid 65 /

06-2004 71,096 10 /

2003 13-10-2003 to

17-10-2003 Delhi, Hyderabad,

Visakhapatnam 29,886

87 / 06-2004

6,000 05 / 2004

14-05-2004 to 19-05-2004,

22-05-2004 to 29-05-2004

Hyderabad

Hyderabad

5,550

139 / 08-2004

4,145 06 / 2004

27-06-2004 to 29-06-2004

Hyderabad 2,570

168 / 09-2004

2,00,000 09 / 2004

16-09-2004 to 06-10-2004

Emilia (abroad) 2,00,000

176 / 09-2004

2,420 07 / 2004

29, 30-02-2004

Hyderabad 2,420

177 / 09-2004

6,000 08 / 2004

8 to 10-08-2004, 18, 19-09-2004, 23

to 27-08-2004

Hyderabad 6,000

265 / 12-2004

11,357 10 / 2004

09-10-2004 to 08-10-2004

Mumbai (Return flight to Mumbai from abroad and

return journey from Mumbai to

Visakhapatnam

9,932

327 / 01-2005

12,673 12 / 2004

13 to 19-12-2004, 22 to 25-12-2004

Hyderabad 9,748

334 / 01-2005

35,959 11 / 2004

03-11-2004 to 09-11-2004

Hyderabad to Delhi 33,934

367 / 02-2005

11,283 01 / 2005

03-01-2005 to 05-01-2005

Hyderabad 9,108

412 / 03-2005

9,746 02 / 2005

02-02-2005 to 08-02-2005

Hyderabad 7,821

Total: 3,16,969The Administrative Authority is requested to obtain ratification from

Government otherwise the entire amount would need to be made good from the person or persons responsible and credit pointed out. (Para No. 13 (e) of the Audit Report) ZILLA PARISHAD – VIZIANAGARAM – VIZIANAGARAM DISTRICT. 7.5.2.7 CONTINGENCIES – TOWELS, CURTAINS, FURNISHING CLOTH

PURCHASED – HUGE PURCHASES – PRIOR SANCTION NOT ACCORDED AND OTHER DEFECTS – Rs. 37,407.

An amount of Rs. 37,407 was incurred towards purchase of towels, Curtains etc., during the year 2004-05. The details of purchases were as follows:-

41

Voucher No. & Date

Amount Rs. Details

112 / 05-07-2004 13,058 Furnishing cloth for stitching of curtains to Zilla Parishad Meeting hall

276 / 10-12-2004 8,090 M/S Dynasty Decors bill Dt.15-10-04 for Zilla Parishad meeting hall

235 / 11-2004 13,830 Cost of Towels 1,673

580 276 / 10-12-2004

176

Cost of Towels

Total: 37,407 The following information is not produced for verification in audit. i) File with administration sanction, reasons for such a huge purchase. ii) Stock Register and their utilisation.

Further, it is noticed that vide Progs of Chief Executive Officer, note orders of Chair Person were obtained after purchase. Prior sanction is necessary for incurring expenditure vide articles of AP Financial code. In the absence of above information, the expenditure is held under objection. (Para No. 13 (f) of the Audit Report)

ZILLA PARISHAD – VIZIANAGARAM – VIZIANAGARAM DISTRICT. 7.5.2.8 CONTINGENCIES – HUGE EXPENDITURE – PRIOR SANCTION

NOT OBTAINED – NEEDS RATIFICATION FROM GOVERNMENT – Rs. 3,32,072.

During the year an amount of Rs. 3,32,072 was incurred towards office contingencies, against the Revised Budget Estimate of Rs. 3,00,000 for 2004-05. The expenditure cannot be incurred though there was provision in Budget. It should be got sanctioned before incurring for the purposes defined, vide Articles of APTC Vol-I. These rules were twice again reiterated by Government while approving RBE for 2003-04 and 2004-05. However, as usual, these rules were not observed by administrative authority. It was very astonishing to note that no single rupee was sanctioned prior to incurring the same. The total expenditure incurred under head ‘office contingencies’ was nothing but reimbursement. The procedure was not in accordance with financial rules. Further, it is observed that i) So many Sub Vouchers were not got passed by competent authority. ii) The reasons are not known as to why the contingent expenditure was increased

abnormally from 09/2003. The ratification of orders of competent authorities condoning irregularity

would need to be obtained and produced for audit.

Vr No. & Date Amount Rs. Details

(1) (2) (3) 8 / 07-04-2004 20,947 Contingencies (1294/03/D1 / 06-04-2004) 9 / 07-04-2004 3,470 Contingencies

42

(1) (2) (3) 37 / 14-05-2004 4,264 Contingencies for 04/2004 40 / 24-05-2004 13,505 Contingencies for 04/2004 62 / 04-06-2004 44,480 Contingent expenditure for inauguration of ZP

meeting hall (1181/2004/D2/19-6-04) 66 / 10-06-2004 2,401 Contingencies for 05/2004 77 / 23-06-2004 35,824 Contingent expenditure for inauguration of ZP

meeting hall 93 / 28-06-2004 23,963 Contingencies 94 / 28-06-2004 1,706 Contingencies 113 / 05-07-04 2,936 Contingencies 133 / 31-07-04 9,000 Cash awards (file No.1544/2004 edn / 27-07-2004) 134 / 31-07-04 26,718 Contingencies for 07/2004 138 / 02-08-04 4,225 Contingencies for 07/2004 162 / 01-09-04 1,152 Contingencies for 08/2004 191 / 15-09-04 28,694 Contingencies for 08/2004 196 / 10-2004 5,070 Repairs charges of 2 roneo machine (1842/04/D1/17-

09-2004) 235 / 11-04 13,830 Door curtains & towels purchased from M/s

Tirumalaa enterprises, VSP (2104/04/d1/28-10-04 240 / 06-11-04 17,588 Contingencies (871/04/d1 / 03-11-2004) 294 / 09-12-04 8,481 Contingencies (871/04/d1/9-12-04) 329 / 07-01-05 11,500 Contingencies 357 / 02-02-05 20,508 Contingencies (871/04/d1/2-2-05) 374 / 21-02-05 8,210 Contingencies for 1/05 414 / 05-03-05 6,700 Contingencies for 2/05 419 / 05-03-05 7,650 Contingencies for 1/05 (871/04/d1/5-3-05) 243 / 06-11-04 9,250 Election expenditure printing of Ballot papers of

ZPTC, Mentada. Total: 3,32,072

(Para No. 13 (g) of the Audit Report)

ZILLA PARISHAD – VIZIANAGARAM – VIZIANAGARAM DISTRICT. 7.5.2.9 CONTINGENCIES – MAINTENANCE OF ZILLA PARISHAD

MEETING HALL – PRIOR SANCTION FOR INCURRING EXPENDITURE – NOT OBTAINED – NEEDS RATIFICATION FROM GOVERNMENT – Rs. 88,918

An amount of Rs.88918 was incurred towards maintenance of Zilla Parishad Meeting hall as detailed hereunder.

76 / 23-06-2004 Rs. 31,400 Purchase of fire extinguishers 4 Nos 57 / 31-05-2004 Rs. 17,060 Purchase of fire extinguishers 2 Nos

92 / 28-6-04 Rs. 18,000 Preparation of name boards 112 / 05-07-2004 Rs. 18,058 Cost of Furnishing cloth & stitching charges 239 / -11-2004 Rs. 4,400 Purchase 4 charge lights(1929/04/d1 / 01-11-04)

Total: Rs. 88,918 i) No prior sanction is obtained for incurring expenditure ii) Stock entries are not pointed out.

Therefore, the expenditure would need to be got ratified by the Government. (Para No. 13 (h) of the Audit Report)

43

7.5.2.10 S.G.R.Y. FUNDS – EXPENDITURE ON AUTHORISED ITEMS – IRREGULAR.

As per the norms of SGRY Scheme, the funds are meant for providing additional wage employment and food security to the rural poor laborers besides creation of community, social and economic assets and infrastructure development in rural areas. No amount should be spent on other purpose except the above works.

Sl. No.

Name of the

District

Vr No. & Date Particulars Amount

Rs


Report 1 Krishna 16 / 11-2004 Cost of Cell Phone 8,900 1 2 Krishna 1 / 05-2004 Electricity Charges 8,710 2

30 / 09-2004 9,600 4 / 05-2004 4,800 34 / 06-2004 6,750

14/1/2005 11,700 5/6/2004 3,500 7/7/2004 1,200 11/7/2004 1,300 17/8/2004 9,000 7/7/2004 3,250

77 / 01-2005 4,000

3 Adilabad

57 / 02-2005

Payment of Jeep Hire Charges engaged for inspection of various

works executed by the Mandal Parishads

4,000

8 (2)

4 Adilabad 22 / 10-2004 Xerox Charges 5,000 8 (2) 7.5.3 MANDAL PARISHADS: MANDAL PARISHAD – MARIDIPALLI – KARIMNAGAR DISTRICT. 7.5.3.1 PAYMENT OF WAGES TO PART TIME CONTINGENT

EMPLOYEES FROM THE TEACHING GRANT – IRREGULAR – Rs. 1,39,860.

As per the orders contained in G.O Ms. No. 16 Edn (F) Department, dated: 09-01-1982 wages to approved Contingent Staff viz., Sweepers and Watchmen working in the school are to be paid from the contingent grant to be released by the District Educational Officer. Contrary to the orders of Government wages to contingent staff amounting to Rs. 1,39,860 were paid from the teaching grant released for payment of pay and allowances of teachers, which is irregular and constitutes Mis-Utilisation of funds. (Para No. 6 of the Audit Report)

MANDAL PARISHAD – PULIVENDULA – KADAPA DISTRICT. 7.5.3.2 PART TIME CONTINGENT EMPLOYEE WAGES PAID FROM

SALARY GRANT IRREGULAR – Rs. 7,500. During the course of Audit it was noticed that Smt Bibi working as part time contingent employee in MPEs, Nagarigutta was paid Rs. 7,500 from the salary grant of teaching staff at Rs. 625 p.m. which is irregular, It has to be met from the contingent grant released for the purpose. Hence the amount drawn and paid from salary grant held under objection. (Para No. 1 of the Audit Report)

44

MANDAL PARISHAD – KAJIPET – KADAPA DISTRICT.

7.5.3.3 F.B.F. AMOUNT WITHOUT ADJUSTMENT GENERAL FUNDS PAID TO INCUMBENTS REIMBURSED FROM CONCERNED HEAD A/c TO GENERAL FUNDS – Rs. 9,146.

During the year under Report on amount of Rs. 15,027 was adjusted to the Mandal Parishad general funds Khajipet towards F.B.F Scheme amount for disbursement but the executive authority an amounts of Rs. 24,173 was drawn and paid to the incumbents i.e., without any prior permission of the competent authority the balance of amount of Rs. 9,146 was drawn for an general fund of Jhajipet Mandal Perished. Hence the balance of Rs. 9,146 which was drawn for a General fund has to be reimbursed from concerned head of account and adjusted to General Fund account of Khajipet Mandal Parishad under intimation to audit. (Para No. 14 of the Audit Report)

MANDAL PARISHAD – B. PALLI – MAHABUBNAGAR DISTRICT.

7.5.3.4 AMOUNT REFUNDED TO ANOTHER ACCOUNTS ORIGINAL CREDIT NOT POINTED OUT – Rs. 45,000.

Voucher No. Particulars Amount

Rs. 213 / 12-04 (Branch Manager (RGB) Amount paid to A/c No. 1013

Ch. No. 20,000

214 / 12-04 Amount paid to 21553 (Branch Manager Syndicate Bank)

25,000

During the course of audit an amount of Rs. 45,000 was Drawn and paid to another Bank accounts during the year under report.

As verified fro the above vouchers it is noticed that the amount paid Rs. 20,000 Account No. 10/3 RGB, B. Palli and Account No. 21553 Syndicate Bank, B.Palli at Rs. 25,000 towards re-imburse amount of above accounts. But the original credits from the above account are not pointed out in the audit. Hence the entire expenditure is held under objection. (Para No. 13 of the Audit Report)

MANDAL PARISHAD – KOTHAPALLI – KURNOOL DISTRICT.

7.5.3.5 ADVANCE PAID FOR WORK TO SRI. SIVA SHANKAR REDDY, ASSISTANT EXECUTIVE ENGINEER, KOTHAPALLI – WITHOUT ESTIMATE – ADMINISTRATIVE SANCTION AND TECHNICAL SANCTION AND VOUCHERS – Rs. 30,000.

During the Course of Audit an Amount of Rs. 30,000 was drawn and paid towards advance for work to Sri Sivashankar Reddy, Assistant Engineer in Voucher No. 232 / 03-2005 during the year under report.

As verified from the Cash Book and concerned records, the advance paid for work to the Assistant Engineer with out any departmental sanctions such as Administrative, Technical and the Estimate also not prepared before the advance paid. The paid vouchers also not produced for Audit. Hence the authorities may be investigating by the Departmental for Genuine of Expenditure, if any loss sustained to the institution would need to be recovered from the person or persons responsible under institute the Audit.

45

MANDAL PARISHAD – VELAIRPADU – KHAMMAM DISTRICT.

7.5.3.6 PAYMENT OF SALARIES TO THE SPECIAL VIDYAVOLUNTEERS FROM TEACHING GRANT IRREGULAR – NEEDS REIMBURSEMENT – Rs. 1,00,000. As verified the paid vouchers it is noticed that an amount of Rs. 1,54,000 was

drawn from Education Funds and paid to the special vidya volunteers salaries during the year under audit. The vouchers wise drawn particulars are given below.

Sl. No. Voucher No. & Date Amount in Rs. 1 29 / 02-08-2004 18,000/-2 32 / 02-08-2004 15,000/-3 36 / 02-08-2004 15,000/-4 40 / 01-09-2004 6,000/-5 71 / 01-12-2004 24,000/-6 74 / 01-12-2004 15,000/-7 79 / 01-12-2004 15,000/-8 99 / 01-03-2005 20,000/-9 105 / 01-03-2005 12,000/-10 109 / 01-03-2005 14,000/- Total: 1,54,000/-

There are no specific orders for payment of salaries to the special vidya volunteers from teaching grant which was released by State Audit authorities. The special vidya volunteers salaries are met from grant which was released by District Education Officer an amount of Rs. 54,000 only was reimbursed to Education Funds vide Challan No. 5057, dated: 10-11-2004 as against of Rs. 1,54,000. The balance amount of Rs. 1,00,000 was not reimbursed till the close of audit. The payment of salaries to the special vidya volunteers from teaching grant is irregular and contrary to the Government Orders. Therefore, action would need to be taken to reimburse the amount of Rs. 1,00,000 from the concerned authorities and remitted the same to the Education Fund under intimation to audit. (Para No. 2 of the Audit Report)

MANDAL PARISHAD – JUKKAL – NIZAMBAD DISTRICT. 7.5.3.7 PAYMENT OF WAGES TO PTFS FROM UNSPENT BALANCES OF

TEACHING GRANT – IRREGULAR NEEDS REIMBURSEMENT – Rs. 7,81,575.

On verification of the Elementary Education Fund Account of Mandal Parishads for the year 2004-05. It was pointed out to audit that an amount of Rs. 7,81,575 was regularly paid to the PTFs towards wages from the unspent balances of teaching grant as detailed below. The Audit Department was authorized the grant for the purpose of salaries of the teaching staff only not for PTFs wages. The wages of the PTFs shall be met from contingency grants. Which are released by the District Education Officer, Nizamabad time to time as per the demand. Further on thorough verification it is observed that no contingency grant was adjusted to the Mandal Education Fund for the intended purpose of wages till to audit. However the MEO without receipt of said grant is being regularly allowed and paid to the wages to the PTFs together with monthly staff pay bills. Which is highly

46

irregular hence the expenditure thus so incurred for Rs. 7,81,575 is held under objection? Therefore immediate action would need to be taken to get reimbursed to the Education Fund under intimation to State Audit Department.

Sl. No.



Report

Amount Rs. Remarks

1 Birkur 14 35,360 PTF 2 Balkonda 9 39,968 PTF

11 (i) 1,99,840 PTF 3 Jukkal (ii) 1,27,974 Contingency & TA

4 Mandoor 12 1,84,411 Contingency & TA 5 Nagireddypet 15 64,320 PTF

1 19,830 TA & Contingent 2 2,060 Legal charges, Education Fund

6 Bodhan

3 79,732 PTFs 7 Yedpally 10 28,080 PTFs 7,81,575

MANDAL PARISHAD – JUKKAL – NIZAMBAD DISTRICT.

7.5.3.8 UTILIZATION OF TEACHING GRANT FOR THE PURPOSE OF CONTINGENT EXPENDITURE AND T.A TO H.MS – IRREGULAR – NEEDS REIMBURSEMENT – Rs. 1,27,974 – NOT AUTHORIZED BY THE COMPETENT AUTHORITY.

During the verification of Elementary Education Fund Account of Mandal Parishad, Jukkal, It was noticed to audit that, the Mandal Education Officer has drawn and amount of Rs. 1,27,974 through vouchers the details are mentioned in the annexure appended to this para from the unspent balances of the Teaching grant, and distributed to the Mandal schools, towards contingency expenditure Rs. 1,18,500 and Rs. 9,474 towards the TA Bills of center school Head Masters.The said grants can not be utilized other than the specified purposes under any circumstances.

In view of the above the Expenditure can not be audited, in audit. Hence the Expenditure Rs. 1,27,974 is held under objection.

ANNEXURE – I

Sl. No. Voucher No. & Date Name of the School Amount Paid in

Rs. 1 34 / 24-04-2004 Cups Gulla (Big) 14,5002 38/ 24-04-2004 Cups Hanganga 9,5003 42/ 24-04-2004 Cups Edgi (B) 15,0004 46/ 24-04-2004 Cups Jukkal 19,5005 53/ 24-04-2004 Cups Khandaballur 15,0006 58/ 24-04-2004 Cups Wazrakhandi 16,0007 62/ 24-04-2004 Cups Sawargaon 13,5008 66/ 24-04-2004 Cups Kowlas 15,5009 - T.A bills 9474

Total: 1,27,974

(Para No. 11 of the Audit Report)

47


GRAM PANCHAYAT – JAKUNUPALLI – NIZAMBAD DISTRICRT.

7.5.4.1 IRREGULAR DRAWAL AND PAYMENT OF CASH INSTEAD OF RICE UNDER SG R Y SCHEME WHICH NEDS REIMBURSHMENT OF CASH – Rs. 27,507.

During the audit it is noted that an amount of Rs. 27,507 was drawn and paid to Sarpanch under the S.G.R.Y works executed during the year. On verification of the connected file and Measurement Book according to Government Orders relating to S.G.R.Y funds the work should be provide under 50% cash and 50% food grains to provide for the labour category but the payment was made in full cash instead of food grain due to which the purpose of the scheme was defeated.

Sl. No. Name of the Work Measurement

Book No. 50% Rice

50% Cash Total

1 Construction of side drain and rice slab culvert

1144/M/58 - 53015.00 53015.00


48

7.6 NON UTILISATION OF EARMARKED FUNDS 7.6 Government vide their orders issued in G.O. Ms. No. 446 & 447, P.R. & R.D

(Programme.III) Department, dated: 29-10-1998 and G.O. Ms. No. 38 Women Development and Child Welfare Department, dated: 29-05-1998 read with G.O. Ms. No. 704 of P.R. & R.D. Department, dated: 05-11-1994 issued instructions that every Zilla Parishad and Mandal Parishad shall earmark funds out of their General Funds and utilise the same on the welfare schemes for the benefit of Scheduled Castes, Scheduled Tribes and Women and Child Welfare at the following rates.

1. For Scheduled Castes : 15% 2. For Scheduled Tribes : 6% 3. For Women & Child Welfare : 15%

7.6.1 Further 1/3rd of such earmarked funds shall be made over at the beginning of the year to the A.P. Scheduled Castes Co-operative Finance Corporation / A.P. Scheduled Tribes Co-operative Finance Corporation / A.P. Women Co-operative Finance Corporation to utilized for the benefit of the SCs, S.Ts and Woman & Children respectively. The balance of 2/3rd funds shall be utilized by the Zilla Parishad/ Mandal Parishad for the benefit of Scheduled castes / Scheduled Tribes / Women & Children in the Zilla Parishad/ Mandal Parishad areas. Unspent balance if any out of the 2/3rd funds at the end the financial year, shall be made over to the respective corporations.

7.6.2 It was observed in audit that in many cases the funds to be earmarked as per the orders of Government have to be worked out and provided for in their respective Budget Estimates, But funds were neither made over to the respective corporations at the beginning of the year nor fully utilized for the benefit of these sections by the Zilla Parishads/ Mandal Parishads in the State. The unspent balances at the end of the year were also not remitted to the respective corporations in many of the cases. Such inaction had defeated the very purpose of earmarking of funds for the welfare of these sections.

These defects were pointed out in the relevant Audit Reports a few of which are narrated below and others shown in the statements:

7.6.3 A total number of 2010 such cases involving an amount of Rs 1432.85 lakhs were pointed out in Audit. A Statement No. 9 (6) of such cases noticed is appended to the report. A few of which are narrated below.

7.6.2 ZILLA PARISHAD:

ZILLA PARISHAD – NALGONDA – NALGONDA DISTRICT.

7.6.2.1 EARMARKED FUNDS – NON-UTILISATION – NON-REMITTANCE OF THE EARMARKED FUNDS – Rs. 3,11,2,916

Though there are clear instructions issued by Government for transfer of 1/3rd amount of earmarked funds and the unspent balances of remaining 2/3rd of earmarked funds to the respective Schedule Castes, Schedule Tribes and Women and Child Welfare Corporations respectively vide G.O. Ms. No. 446 & 447, P.R. & R.D. (Programme.III) Department, dated: 29-10-1998 and G.O. Ms. No. 38 Women Development and Child Welfare Department, dated: 29-05-1998 read with G.O. Ms. No. 704 of P.R. & R.D. Department, dated: 05-11-1994, the following amounts remained unutilized and untransferred from the funds earmarked for the welfare of

49

SCs, S.Ts and Woman & Children from the General funds at the rate of 15%, 6% and 15% respectively.

1/3rd of Earmarked Funds

Sl. No

Earmarked for

Total Earmarked

Rs.

1/3 share to be

transferred Rs.

Amount Transferred

Rs.

Balance to be

transferred Rs.

1 SCs 15% 37,22,543 12,40,848 4,13,275 8,27,5132 STs 6% 14,89,018 4,96,339 1,58,685 3,37,6543 W & CW 15% 37,22,543 12,40,848 - 12,40,848 Total: 29,78,035 5,71,960 24,06,075

Unspent balances of 2/3rd of Ermarked Funds

Sl. No Earmarked for

Total Earmarked

Rs.

2/3 earmarked to be spent

Rs.

Expenditure incurred

Rs.

Unspent to be

transferred Rs.

1 SCs 15% 37,22,543 24,81,695 24,81,695 -2 STs 15% 14,89,018 9,92,679 1,58,685 8,33,9943 W&CW 15% 37,22,543 24,81,695 6,24,000 18,57,695 Total: 59,56,069 32,64,380 26,91,689

Thus an amount of Rs. 24,06,075 towards 1/3rd share and Rs. 26,91,689 towards unspent amount of 2/3rd share of earmarked funds was not transferred in 2004-05 to the respective corporations. Further a cumulative amount up to 2004-05 for Rs. 2,60,05,152 remained un-transferred over years. Thus a total amount of Rs. 3,11,02,916 to be transferred. (Para No. 7 of the Audit Report)

ZILLA PARISHAD – ADILABAD – ADILABAD DISTRICT.

7.6.2.2 EARMARKED FUNDS – NON-UTILISATION – Rs. 16,80,000.

The following amounts earmarked for the welfare activities of the Scheduled Tribes, Women & Children from the general funds of the Zilla Parishad for the year 2004-05 as laid down under rule 3 & 4 of the rules framed there under for the Purposes for which funds shall be applied” issued vide G.O. Ms. No. 446 P.R. & R.D. Department, dated: 29-10-1998 read with G.O. Ms. No. 579 P.R. & R.D. Department, dated: 16-04-2002 under the A.P. P.R. Act 1994 were left unutilized.

Sl. No. Earmarked for Total

Earmarked Amount Spent Unspent Balances

1 S.T’s 6% Rs. 7,20,000 Rs. 2,40,000 Rs. 4,80,0002 W & CW 15% Rs. 18,00,000 Rs. 6,00,000 Rs. 12,00,000 Total: Rs. 16,80,000

The Executive authority of Zilla Parishad has failed to utilize the earmarked funds as detailed above during the year 2004-05 nor made over to the AP Scheduled Tribes Cooperative Finance Corporation and A.P Woman Cooperative Finance Corporations respectively at the end of the year defeating the very purpose for which they have been intended to (Para No. 9 of the Audit Report)

50

ZILLA PARISHAD – PRAKASAM – PRAKASAM DISTRICT. 7.6.2.3 NON-UTILISATION OF EARMARKED FUNDS – Rs. 5,41,61,690.

Though there are clear instructions for utilisation of earmarked funds under 15% SC, 6% ST and 15% W&CW of General Funds, the Zilla Parishad Ongole has not utilised the amounts as shown below for the purposes for which they have been meant for. Further, huge balances of earmarked funds remained unutilised over years prior to 2004-05 without being transferred to the respective finance corporations. The executive authority has failed to comply with the Govt. orders issued vide G.O. Ms. No. 446 & 447, P.R. & R.D. (Programme.III) Department, dated: 29-10-1998, G.O. Ms. No. 38 Women Development and Child Welfare Department, dated: 29-05-1998 read with G.O. Ms. No. 704 of P.R. & R.D. Department, dated: 05-11-1994 to achieve the desired objectives for which these funds have been earmarked. But the funds were left unutilized and the purpose for which these funds were earmarked was defeated.

Sl. No

Earmarked for

Unspent balance up to previous year

Rs.

Amount earmarked

during 2004-05 Rs.

Amount Spent

Rs.

Balance Rs.

1 15% SC 1,52,34,637 70,44,300 35,95,000 1,86,83,9372 6% ST 75,51,883 28,17,700 17,67,460 86,02,1233 15% W&CW 2,27,86,447 70,44,300 29,55,117 2,68,75,630

Total: 5,41,61,690(Para Nos. 4 & 5 of the Audit Report)

MANDAL PARISHAD – KUBEER – ADILABAD DISTRICT.

7.6.2.4 EARMARKED FUNDS – NON-UTILISATION FOR THE WELFARE ACTIVITIES – Rs. 65,383.

The following amounts earmarked for the welfare activities of the S.Cs, S.Ts, Women & Children from the general funds of the Mandal Parishad for the year 2004-05 as laid down under Rule 3 & 4 of the rules framed under “Purposes for which funds shall be applied” issued in G.O. Ms. No. 446 P.R. & R.D. (Progs-III) Department, dated: 29-10-1998 read with G.O. Ms. No. 579 P.R. & R.D. Department, dated: 16-04-2002 under the A.P. P.R. Act 1964 were left unutilized.

Sl. No.

Name of Mandal

Parishad& District

Name of the Fund

Category of

Earmarked funds

Total Amount

earmarked Rs.

Expenditure Incurr

ed Rs.

Unspent balances

Rs.

Para No. of

the Audit

Report (1) (2) (3) (4) (5) (6) (7) (8)

15% SC 27,243 27,243 6% ST 10,897 10,897

1 Kubeer, Adilabad.

General Fund

15% W&CW

27,243 27,243

2

15% SC’s 30,360 10,120 20,240 2 Votapalli, Adilabad.

General Fund 6% STs 12,144 4,048 8,096

3

15% SCs 87,621 15,317 72,304 3 Sundupalli, Kadapa.

General Fund 6% STs 35,048 6,127 28,921

7 (i)

15% SC 85,524 44,342 41,182 4 Veduru kuppam Chittoor.

General Fund 6% ST 34,210 10,692 23,518

4

51

(1) (2) (3) (4) (5) (6) (7) (8) 5 Kudair,

Ananthapur General

Fund 6% ST 15,654 15,654 7

6 NaredipallyEast Godavari.

General Fund

15% W&CW

14,600 14,600 12

15% SCs 62,268 62,268 6 7 Mallapur Karim nagar.

General Fund 6% ST 24,907 24,907 6

Total: 4,67,719 90,646 3,77,073

The Executive authority of Mandal Parishad has neither made over 1/3rd of the earmarked funds to the respective corporations nor utilized, the 2/3rd of the earmarked funds during the year 2004-05 nor made over all the balances to the respective Finance Corporations at the end of the year, defeating the purpose for which they have been intended to.

52

7.7 NON-COLLECTION OF DUES

7.7 NON-COLLECTION / SHORT COLLECTION OF TAXES AND NON-TAXES IN PANCHAYAT RAJ INSTITUTIONS / URBAN LOCAL BODIES – ALLOWED TO BECOME BARRED BY LIMITATION OF TIME-INCLUDING CASES OF MANAGEMENT RESULTING IN SHORT REALISATION.

On verification of Revenue Collections in Panchayat Raj institutions, huge amounts have been noticed pending realization for long periods and allowed to become barred by limitation of time. No appropriate action seemed to have been initiated by the executive authorities before the dues became barred by limitation of time, in spite of various statutory provisions for their recovery such as through distraint, prosecution or filing of suits. Dependence on Government Grants get lowered if timely and appropriate action is not taken by the Executive Authorities for collection of these outstanding dues. These dues cannot be recovered legally now and constitute a permanent loss to the Panchayat Raj bodies. A case study of the amounts outstanding / time barred dues and dues which are likely to become time barred during the year 2004-05 in Panchayat Raj bodies is given below.

A total number of 11905 such cases involving an amount of Rs. 2,521.25 lakhs were pointed out in Audit. A Statement No. 9 (7) of such cases noticed is appended to the report.

7.7.2 ZILLA PARISHADS – Rs. 239.54 Lakhs An aggregate amount of Rs. 183.94 Lakhs was pending realization from the

tenants / Lessees towards rents, leases and other miscellaneous dues on the properties of Zilla Parishads. The executive authorities have not taken appropriate action for their realization with in the time fixed which resulted in, the recurring receipts fallen into arrears and chances of their collection being more difficult. Appropriate action is needed to be taken to realize the recurring amount from the properties of Zilla Parishad an indicative list of pending dues in Zilla Parishad given below.

Rs. In lakhs

Sl. No.

Name of the District

Amount due Details


Report 1 Kurnool 0.10 Rents, Elec.Con. Charges due

from Telephone Booth / Canteen

12

2 Anantapur 0.39 Z.P Quarter Rents 13 3 Vishakapatnam 0.64 Z.P Building leased to Bank –

Rent due 4 (1)

4 Prakasam 110.35 Landcess, Surcharge on Stamp duty not adjusted

6

5 Ranga Reddy 6.54 Rents due 11 6 Vizianagaram 6.49 Rents from Shops 15 (a) 7 Guntur 1.19 Shopping Complex rent due 7 (1) (2) 8 Karimnagar 92.39 Shopping complex rents 5

9 Machilipatnam Krishna

16.83 Pension contribution due from pensioners

1

Total: 234.92

53

7.7.3 MANDAL PARISHADS: An aggregate amount of Rs. 17.62 Lakhs is due to the various Mandal

Parishads towards Shop Rents, Quarters Rent, Shopping Rents, non receipt of Statutory Income from sources such as Surcharge on Stamp Duty, Land Cess. Coercive steps were not taken to collect the said dues and the same were allowed to fall in to arrears. The following are the few such cases of Non-Collection of dues.

Sl. No

Name of the Mandal Parishad and District

Amount due Rs. in lakhs

Details Para No. of the Audit

Report 1 Narasannapeta,

Srikakulam. 3.88 Market Complex – Shop

Rent 12

2 Adilabad, Adilabad. 0.37 Quarter Rent 3 3 Kosigi, Kurnool. 0.18 Quarters Rent 11 4 Peda Padu, West

Godavari. 3.30 Rents due from MRO

Office 10

5 Tandur, Ranga Reddy. 1.05 Quarter Rents due 7.b 6 Medchal Rangareddy. 0.20 Quarter Rents due 12 7 Ibrahimpatnam, Ranga

Reddy. 0.42 Quarter Rents due 7

8 Vikarabad Rangareddy. 0.74 Quarter Rents due 8 9 Zaheerabad, Medak. 2.16 Non collection of Public

Contribution W&CW Funds

24

Total: 12.30 7.7.4 GRAM PANCHAYATS: 7.7.4.1 TIME BARRED DUES, AUCTIONS AMOUNTS DUE, LEASE

AMOUNTS DUE ETC – Rs. 407.51 In Lakhs. An aggregate amount of 2315.12 lakhs is pending realization for all Gram

Panchyats in State out of which a sum of Rs. 407.51 Lakhs are due under various Taxes / Non-Taxes which are barred by limitation of time during the year 2004-05 and no action was initiated by the Executive Authorities concerned under Section 254 of A.P. Panchayat Raj Act, 1994 for their realization. The taxes and other dues not collected within three years from the date of demand under Section 135 of A.P. Panchayat Raj Act, 1994 cannot be legally collected and thus constitute a permanent loss to the funds of Panchayats. It exhibits the grave failure in the Collection of the Taxes and in enforcing the statutory provisions, which ultimately resulted in a permanent loss to the funds of Gram Panchayats. At least the legal notices would have been given with in the statutory period / stipulated time to the defaulters there would have been a possibility for the collection of dues. But no such evidences were shown during the course of audit. Such cases are detailed as below. The list is only indicative and not exhaustive.

Sl. No.

Name of the Gram Panchayat & District

Amount due Rs. in lakhs.

Details


Report (1) (2) (3) (4) (5) 1 Dharpally, Nizamabad. 2.61 House Tax, Lib.Cess 4 2. Jukkal, Nizamabad. 3.99 House Tax, Lib.Cess 4

54

(1) (2) (3) (4) (5) 3 Yellareddi, Nizamabad. 13.43 House Tax, Lib.Cess 4 4 D.Palem, Nizamabad. 13.93 House Tax, Lib.Cess 5 5 Yadarde, West Godavari. 1.51 House Tax, Lib.Cess 4 6 I. Pangidi, West Godavari. 0.38 Auction of Fish Tanks,

etc – Not Collected 5

7 Laxmipuram, West Godavari. 0.24 House Tax, Lib.Cess 4 8 Siddantam, West Godavari. 0.04 House Tax, Lib.Cess 3 9 Veerisettigudem,

West Godavari. 0.10 Water Tax 1

10 Elurupadu, West Godavari. 0.07 License Fees 5 (b) 11 Dharmajeegudem,

West Godavari. 0.07 House Tax 5 (a)

12 Dharmajeegudem, West Godavari.

2.30 House tax 5 (b)

13 Chodimella, West Godavari. 0.29 Auctions – Fish Sales 1 14 Bondada, West Godavari. 0.03 License Fees 4 15 Kunthivada, West Godavari. 0.03 License Fees 4.4 16 Dirusumarru, West Godavari. 0.03 Income Tax due from

Works 4 (d)

17 Kamavarapukota, West Godavari.

0.34 House Tax etc 4 (a)

18 Tirumalapalem, West Godavari.

0.11 Fish Sales due 3

19 Bhayanagudem, West Godavari.

0.03 Fish Sales due 4

20 Bonthalapalli, Anantapur. 0.04 Auction amount due- 16 21 Mudigubba, Anantapur. 1.35 Lease amount due 3 (a) 22 Mudigubba, Anantapur. 14.36 House Tax etc due 3 (b) 23 Chilamathuru, Anantapuru. 1.15 Shopping Complex Rents

due 3 (a)

24 Penukonda, Anantapur. 5.31 Lease Amount Pending 3 (b) 25 Thanukol, Anantapur 0.40 Lease Amount Pending 4 (b) 26 Talapula, Anantapur. 10.03 Market Sales dues 3 (a) 27 Talapula, Anantapur 1.76 House Tax time barred 3 28 Yadiki, Anantapur 0.65 House tax time barred 7.1 29 A. Narayanapuram,

Anantpur. 1.42 Expenditure incurred

towards DPO’s Office Expenses-needs reimbursement

7.3

30 Madakasira, Anantapur 4.37 Lease amounts – due 3 (a) 31 Allagadda, Kurnool. 4.86 House Tax – dues 5 32 Dubangunta, Kurnool. 0.07 Time Barred House Tax 1 33 Gospadu, Kurnool. 0.09 Time Barred House Tax 1 34 Durvasi, Kurnool. 0.10 Time Barred House Tax 1 35 Padikandla, Kurnool. 0.13 Time Barred House Tax 2 36 Tangatoor, Kurnool. 0.14 Time Barred House Tax 1 37 Pasupaka, Kurnool. 0.16 Time Barred House Tax 2 38 Thummalapeta, Kurnool 1.60 Time Barred House Tax 2 39 Veldurthi, Kurnool. 0.25 Time Barred House Tax 3 (a) 40 Veldurthi, Kurnool. 2.07 Time Barred House Tax 3 (b) 41 Veldurthi, Kurnool. 1.92 Time Barred House Tax 3 (c) 42 Gondiparla, Kurnool. 1.03 Time Barred House Tax 3

55

(1) (2) (3) (4) (5) 43 Kodumuru, Kurnool. 0.09 Water Tax 3 44 Kodumuru, Kurnool. 0.52 Housetax 2 (c) 45 Kodumuru, Kurnool. 1.14 Sales Amount from

auctions 2 (d)

46 Mandagiri, Kurnool. 0.11 Timebarred taxes 2 47 Marepalli, Vishakapatnam. 0.14 Timebarred taxes 4 48 Garisingi, Vishakapatnam. 0.14 Timebarred taxes 4 49 Gasaba, Vishakapatnam. 0.04 Timebarred taxes 4 50 Sabbavaram, Vishakapatnam. 0.12 Timebarred taxes 5 51 Devarapalli, Vishakpatnam. 0.33 Timebarred taxes 5 52 Adavivaram, Vishakapatnam. 1.29 Housetax 6 53 Narsipatnam, Vishakapatnam. 14.27 House tax 4 54 Narsipatnam,

Vishakapatnam. 4.15 Misc. Receipts due 5

55 Narsipatnam, Vishakapatnam.

0.50 Advances not adjusted 21

56 Narsipatnam, Vishakapatnam.

0.05 Reimbursement of Oil Charges

18

57 Khanapuram, Khammam. 27.78 House Tax from Govt Offices due

3

58 Amangal, Mahboobnagar. 1.01 Auctions amount due 8 59 Jangalapalli, Mahboobnagar. 6.44 Auctions amount due 3 60 Narasampet, Mahboobnagar. 9.84 Auctions amount due 2 61 Amangal, Mahboobnagar. 1.00 Auction amount due 8 62 Badepalli, Mahboobnagar. 47.88 Housetax etc due 5 63 Shadnagar, Mahboobnagar. 89.84 Taxes due 6 64 Kalvakurthi, Mahboobnagar. 54.20 Taxes due 9 65 Kosigi, Mahboobnagar. 0.56 Auction amount due 8 66 Prakasam, Prakasam. 3.94 House Tax due 4 67 Inkollu, Prakasam. 2.72 Timebarred Taxes 3 68 Nippallipadu, Prakasam. 8.42 House Tax due 2 69 Indupalli, East Godavari. 0.04 Auction amount due 14 70 Kesanamarru, East Godavari. 0.58 Auction Amount due 5 71 Bobbarlanka, East Godavari. 0.01 License Fee 5 72 Tathapudi, East Godavari. 0.14 Auction amount due 10,11 73 Ganganapalli East Godavari 0.48 Time barred House tax 3 74 Vangalapudi East Godavari 0.18 Time Barred House Tax 1.2 75 Kunavaram, East Godavari. 0.24 Time Barred House Tax 1.2 76 Mirthipadu, East Godavari. 0.14 Time Barred House Tax 1.2 77 Divili, East Godavari. 0.52 Time Barred House Tax 3.1 78 Gandepalli, East Godavari. 1.44 Time Barred House Tax 1.2 79 Tamanda, East Godavari. 0.18 Time Barred House Tax 1.2 80 Veeravaram East Godavari. 0.83 Time Barred House Tax 2.1 81 Jagapathinagaram, East

Godavari 2.99 Time Barred House Tax 1

82 Gorripudi, East Godavari. 0.20 Time Barred House Tax 1 83 Chemmunaipet, Kadapa. 2.53 Time Barred House Tax 3.1 84 Nagireddipalli, Kadapa. 1.59 Time Barred House Tax 3.1 85 Kamalapuram, Kadapa 1.08 Timebarred House tax etc 7 86 Raiway Koduru, Kadapa. 5.03 Timebarred House tax 3.1 87 Nayudupeta, Nellore. 0.87 License fee due 4 88 Utukuru, Nellore. 3.74 Timebarred House tax 3

56

(1) (2) (3) (4) (5) 89 Venkatarvupalli, Nellore. 0.31 Timebarred housetax 2 90 Narukuru, Nellore. 0.15 Timebarred tax 2 91 Koduru, Nellore. 1.94 Time Barred House Tax 2 92 Chinacherukuru, Nellore. 0.08 Time Barred House Tax 2 93 Rajovolu, Nellore. 0.13 Time Barred House Tax 2 94 Annamedu, Nellore. 0.22 Time Barred House Tax 2 95 Konduru, Nellore. 0.30 Time Barred House Tax 2 96 Balayapalli, Nellore. 0.23 Time Barred House Tax 1 97 Nelaballi, Nellore. 0.11 Time Barred House Tax 1 98 Kurugonda, Nellore. 0.52 Time Barred House Tax 1 99 Chenigunta, Nellore. 0.12 Time Barred House Tax 1

100 Chavali, Nellore. 0.14 Time Barred House Tax 1 101 Tallampadu, Nellore. 0.21 Time Barred House Tax 1 102 Mangalampadu, Nellore. 0.25 Time Barred House Tax 1 103 Georgepeta, East Godavari. 0.27 Time barred House tax 1 104 Kurubalakota, Chittoor. 0.10 Time barred house tax 4 105 Putturu, Chittoor. 0.59 Time barred taxes 1 106 Putturu, Chittoor. 0.13 Short collection of

Entertainment tax from Cable Operator

2

107 Putturu, Chittoor. 0.75 House tax short collected 3 108 Putturu, Chittoor. 0.01 Non collection of house

tax 4

109 Putturu, Chittoor. 0.01 Stamp duty from lease holders not collected

5

110 Nizampatnam, Guntur. 0.78 Time barred taxes 1 111 Vinukonda, Guntur. 2.98 Time barred taxes 2 112 Arlapadu, Krishna. 0.24 Time barred taxes 1 123 Kalagara, Krishna. 0.46 Time barred taxes 3 125 Pattancheru, Medak. 3.33 Auction amount not

recovered 4

126 Maripeda, Mahabubnagar. 1.03 Auction not recovered 3 Total: 407.51

GRAM PANCHAYAT – ELURUPADU – WEST GODAVARI DISTRICT.

7.7.4.2 BUILDING FEES NOT COLLECTED ON THE PLAN APPROVALS – LOSS.

On veridication of Resolution book it is noticed that the approval of building plans have been given to the following individuals. But the building fees for approvals has not been collected. As it is contrary to the provisions under section 121 of APPR Act 1994 the Gram Panchayat sustained loss to that effect. Further the plans and connected file also not produced for verification in audit so as to work out the actual loss sustained. The same would need to be worked out and made good to Gram Panchayat funds.

Sl. No.

Name of the applicant for building approval Smt / Sri

Nature of building

Resolution fee / Date

(1) (2) (3) (4) 1 G. Srivalli Sethamahalakshmi R.C.C. 33 / 17-09-2004 2 A. Rama Krishna R.C.C. 33 / 17-09-2004 3 K. Krishna Murthy R.C.C. 33 / 17-09-2004

57

(1) (2) (3) (4) 4 K. Ranga Rao 58 / 17-09-2004 5 A. Venkata Narasimha Rao R.C.C 58 / 17-09-2004 6 A. Seethamma R.C.C 58 / 17-09-2004 7 M. Annapurna R.C.C 4 / 15-04-2004 8 V. Madhava Rao R.C.C 4 / 15-04-2004 9 G. Nagamani R.C.C 19 / 30-07-2005 10 T.V. Padmakumari R.C.C 33 / 30-09-2005 11 Nagarajaram Seetha R.C.C 41 / 20-09-2005 12 G. Satyanarayana R.C.C 41 / 20-09-2005 13 P. Darma Rao R.C.C 52 / 08-10-2005 14 R. Venkata Lakshmi R.C.C 52 / 08-10-2005 15 T. Eshwaramma R.C.C 57 / 30-11-2005 16 Y. Venkata Satyanarayana Raju R.C.C 57 / 30-11-2005 17 B. Srinu R.C.C 70 / 28-01-2005 18 Y. Subba Raju R.C.C 70 / 28-01-2005 19 N.V. Gopala Krishna R.C.C 70 / 28-01-2005 20 M. Arjuna Rao R.C.C 70 / 28-01-2005 21 A. Vera Veni R.C.C 80 / 05-02-2005 22 S. Satyavathi R.C.C 80 / 05-02-2005 23 N. Narasingha Rau R.C.C 80 / 05-02-2005 24 E. Appala Sarsamma R.C.C 80 / 05-02-2005 25 C. Eshwaramma R.C.C 80 / 05-02-2005 26 Y. Satyavathi R.C.C 89 / 03-03-2005 27 Y. Appala Rau R.C.C 89 / 03-03-2005 28 A. Rama Rao R.C.C 89 / 03-03-2005 29 P. Narasimha Murthy R.C.C 89 / 03-03-2005 30 Y. Appala Rau A.C.C, Shed 99 / 28-03-2005

(Para No. 5 (c) and 4 (iii) of the Audit Report)

GRAM PANCHAYAT – MADHIRA – KHAMMAM DISTRICT. 7.7.4.3 NON-COLLECTION OF SECURITY DEPOSITS LICENCE FEES

AND ENTERTAINMENT TAX FROM CABLE TV OPERATORS LOSS TO GRAM PANCHAYAT FUNDS.

As verified from the records of the Gram Panchayat Madhira, Khammam District for the during the year 2004-05, the Security deposits, License Fees and Entertainment Tax on Cable T.V Operators for the year 2003-04 was not collected. Government has issued instructions on entertainment tax on cable T.V Operators vide in G.O. Ms. No. 708 (Revenue-C.T.III) Department dated: 03-10-2000. Basing on the said G.O., the Commissioner (P.R & R.E) A.P., Hyderabad, has issued instructions in their Circular Memo. No. 4/265/Pts/TA 2000-01, dated: 18-12-2000 in exercise of the powers conferred by Section 20 of A.P Entertainment Tax Act 1989. The Executive Officers of Gram Panchayats were appointed, as Entertainment Tax officers, to exercise the powers in respect of collection of tax on Entertainment on cable T.V. Net-Work operated by Cable T.V Operators, within their jurisdiction under the provisions of the said Act and Rules.

As per the provisions contained in the said Act and Rules, the former Executive Officers, and present Secretaries has to collect the Entertainment Tax from

58

every cable T.V Operators, every month for the number of connections given to the subscribers at the rates specified under each category in the table given below per mensum.

Sl. No. No. of Connections Category

A Category

B Category

C Category

D 1 Up to 250 1000 750 500 250 2 Between 251 to 500 2000 1500 1000 500 3 Between 501 to 750 3000 2250 1500 750 4 Between 751 to 1000 4000 3000 2000 1000 5 1000 & Above for every

250 connections +1000 +770 +500 +250

But the executive authority has not taken any steps to collect the information, containing the number of cable connections, by door to door survey in the following manner.

It is the responsibility of Executive Authority to identify the number of cable operators in their jurisdiction and their registration certificates and number of connections given by them for identifying connections and also the names of cable T.V Operators.

The reasons for non levy of E-Tax on cable T.V Operators were also not explained in audit. In the absence of the same the loss caused to the institutions would need to be made good from the person or persons responsible. (Para No. 1 of the Audit Report)

GRAM PANCHAYATS – VAJRAKARUR AND YADAKI – ANATHAPUR DISTRICT.

7.7.4.4 TAXES AND NON-TAXES – DEMAND NOT FIXED AND COLLECTION MADE.

The Gram Panchayat shall under section 61 and 62 and further instructions issued in G.O. Ms. No. 97, PR & RD (Panchayats III) Department, dated: 14-03-2003 has to levy the House Tax and other taxes and demand has to be fixed at the beginning of the year. The taxes have to be collected in full from the taxpayers. But the Gram Panchayat authorities have not taken any action to collect the taxes. Such inaction towards non-collection of dues reflects the gross negligence and caused considerable loss to the funds of Gram Panchayats by non-performance of duties and responsibilities conferred in A.P. PR Act 1994 and GO. No. 4 of AP PR & RD Department, dated: 07-01-2002. Early action need to be taken by the Executive authority of the Gram Panchayat to levy the tax and to collect the same as per demands fixed.

The following are the few Gram Panchayats where the demand not fixed and collected and let the entire taxes as dues to the Gram Panchayats.

Sl. No.

Name of the Gram Panchayat and District

Amount to be collected


1 Vajrakarur, Ananthapur Demand not fixed 6(3), 6(4) 2 Yadaka, Ananthapur Demand not fixed 7.3

59

7.8 ADVANCES PENDING ADJUSTMENT 7.8 It was observed during the course of audit that temporary advances paid for

specific purpose were outstanding for a long time though they should have been got adjusted through detailed bills and vouchers as soon as possible as per Article 99 of the A.P. Financial code. Non-settlement of advances leads to misuse of advances or bogus expenditure to avoid refund of unspent amounts. Several objections were raised on such outstanding advances in the relevant audit reports pointing out failure of the executive authorities and Drawing Officers to take necessary action to get these advances adjusted. It was observed that huge amounts of advances (General / Personal) are outstanding for a long time due to in action on the part Drawing Officers.

A Statement showing the details of pending advances for Rs. 3845.48 lakhs in 9,268 transactions are given in Statement 9 (8).

7.8.2 ZILLA PARISHAD: An indicatively staff pending advances in Zilla Parishads is given below.

Sl. No.

Name of the Zilla Parishad & District Purpose of Advance

Amount out

Standing Rs.


Report 1 Srikakulam, Srikakulam. G.F. providing of A.C

to chamber of C.E.O. 40,000 22

2 Vishakapatnam, Vishakapatnam.

G.F. T.A. Advance 30,000 5 (1)

3 Warangal, Warangal. S.G.R.Y. Works 14,74,000 2 (2) 4 Kurnool, Kurnool. S.G.R.Y. –1 Works 4,10,000 5 5 Karimnagar,

Karimnagar. G.F. Advances 5,85,230 6 (1)

6 Adilabad, Adilabad. S.G.R.Y-I Works 50,25,477 9 (1) 7 Nalgonda, Nalgonda. G.F.T.A. Advance 25,000 9 (1) 8 Chittoor, Chittoor. S.G.R.Y. Advances 84,000 7 9 Nellore, Nellore. All Advances 5,54,988 5 10 Vizianagaram,

Vizianagaram. Election 2,00,000 16 (a)

11 Vizianagaram, Vizianagaram.

Science fare 1,12,707

12 Warangal, Warangal. HBA 8,93,209 8 (2) 13 Khammam, Khammam. GPF Loans 2,67,000 20 14 Nizamabad, Nizamabad. Loan Fund 80,98,605 3

7.8.3 MANDAL PARISHADS:

Sl. No.

Name of the Mandal Parishad & District Purpose of Advance

Amount out

Standing Rs.

Pare No. of the Audit

Report (1) (2) (3) (4) (5) 1 Kondapuram, Nellore. G.F. Works 90,000 9 2 Buchireddypalem,

Nellore. W & C.W. Works 1,30,728 39

60

(1) (2) (3) (4) (5) 3 Parvathipuram,

Vizianagaram. G.F. Works 60,000 28

4 Rentachintala, Guntur. S.G.R.Y. Works 60,000 6 (1) 5 Yellandu, Khammam. NFFW Works 1,50,000 5 (1) 6 Bijinepally,

Mahaboobnagar. Works 2,60,000 14

7 Narayanpur, Nalgonda. Works 40,000 12 8 Shabad, Ranga Reddy. Festival Advance 70,200 8 (a) 9 Kangli, Medak. G.F. Works 48,000 5 10 Chennamandam,

Kadapa. S.G.R.Y. 20% Works 1,30,000 5 (2)

11 Bhamini, Srikakulam. S.G.R.Y. Advances 2,69,500 136 12 Ranasthalam,

Srikakulam. Festival Advance 67,300 34

13 Thallur, Prakasam. G.F. Works 5,72,628 5


CONTINGENT ADVANCES NOT ADJUSTED. An initiatively staff in Gram Panchayats is given below:

Under this category temporary advances paid for specific purposes were not adjusted with detailed bills and vouchers for a long time.

Sl. No.


Purposes of Advance

Amount out

Standing Rs.

Para No. of Audit Report

1 Itikalapalli, Warangal. S.G.R.Y. Works 45,000 4 2 Mallayapalem, Prakasham. G.F. Works 1,85,000 6 3 Cherla, Khammam. G.F. Works 1,40,425 5 4 Choragudi, Krishna. E.F.C. Works 1,01,181 13 5 Jambulabenda, Ananthapur. S.G.R.Y. Works 79,832 2 6 Peddapalli, Karimnagar. G.F. Works 1,68,022 4 (1) 7 Kosigi, Mahaboobnagar. G.F. Works 55,000 21 8 Mandagiri, Kurnool. G.F. Works 2,22,000 3 9 Kattenur, East Godavari. G.F. Works 1,40,000 6 (1) 10 Maddunur, Nizamabad. G.F. Works 83,195 6

11 Gasaba, Visakhapatnam. SGRY / EFC Works 2,07,667 6

12 Sullurupet, Nellore. G.F. Oil, Bleach etc. 17,500 7

13 Doddipatla, West Godavari. Marriage Advance 25,000 9 14 Sullurpeta, Nellore. Festival Advance 37,800 8

61

7.9 VIOLATION OF RULES 7.9 It was noticed in audit that in some cases the Rules / Government instructions

for incurring the expenditure from the funds of the Panchayat Raj bodies were violated either due to negligence or ignorance. In certain cases, the funds of the Panchayat Raj bodies were utilized for purposes other than the permitted ones under the Act / Rules. It was also noticed that in a few cases, Government instructions were misunderstood or misinterpreted. Such irregular expenditure incurred was objected in the relevant audit reports. Audit objections involving an amount of Rs. 3373.54 lakhs were raised in the relevant Audit Reports as shown in Statement No. 9 (9) annexed to the Report.

7.9.2 ZILLA PARISHADS:

(a) PURCHASES NON – OBSERVANCE OF RULES

ZILLA PARISHAD – ELURU – WEST GODAVARI DISTRICT.

7.9.2.1 AMOUNT DRAWN FROM SGRY FUND AND DEPOSITED IN BANKS AND POST OFFICES – IRREGULAR – VIOLATION OF RULES – Rs. 65,00,000.

An amount of Rs. 65,00,000 was drawn from SGRY Fund by Chief Executive Officer, Zilla Parishad, West Godavari District and deposited in Bank and Post Office as Fixed Deposit during the year 2004-05 as detailed below. As per the guidelines of SGRY Scheme the amounts received under the scheme should be deposited in a Nationalised Bank and utilized for execution of works and other purposes as per the guidelines laid down. Drawing amount and depositing in FDRs is irregular and violation of rules issued by government. Hence the amount is held under objection.

Sl. No.

Vr. No. & Date Particulars Amount

Rs. 1 6 / 04-03-05 Amount deposited in SBI Main Branch as

FDR 50,00,000

2 10 / 30-03-05 Amount deposited in Head Post Office, Eluru 15,00,000 Total: 65,00,000


ZILLA PARISHAD – NELLORE – NELLORE DISTRICT.

7.9.2.2 PURCHASE OF BOREWELL MATERIALS FROM VARIOUS INDUSTRIES – CERTAIN IRREGULARITIES AND VIOLATION OF RULES DETECTED – Rs. 9,04,616.

During the year under audit, an aggregate amount of Rs. 9,04,616 was incurred towards purchase of Bore Well Materials in the Office of the Executive Engineer (R.W.S) division, Nellore. The purchases were made from various industries as detailed below. In respect of purchases of Materials, sanction of Government has to be obtained as per Government Memo. No. 4401/Mise-III/B1-1, dated: 24-06-1961 and Government Memo. No. 1802/ Programme-V/62-3 P&LA, dated: 29-01-1968. But no sanction orders were obtained from Government for purchase of Bore Well Materials from various industries. The purchases should be routed through committees constituted under G.O. Ms. No. 389 & 390 P.R & R.D Department, dated:

62

21-06-1988. But the above orders were not followed by the Executive Authority and purchases made from various industries which is irregular. The Authority under which the purchases of materials were made from various industries without observing the above Government norms was not produced to audit. Further the tender files stock account and stock register duly entering the purchase made was also not produced to audit for verification. In the absence of the same, the entire expenditure of Rs. 9,04,616 can not be admitted in audit and is held under objection. Apart from the above, the approved rate contracts were also not furnished to audit to verify the correctness of the purchase. The stock register would need to be maintained and produced for verification but not produced to audit.

Sl. No.

Voucher No. & Date Particulars Amount

Rs. 1 6 / 27-05-2004 Cost of materials purchased from M/s Balaji

Industries and Agrl. Castings Secunderabad 4,52,520

2 7 / 27-05-2004 Supply and delivery of 32mm Gi Pipes 4,52,096 Total: 9,04,616


ZILLA PARISHAD – KADAPA – KADAPA DISTRICT. 7.9.2.3 PAYMENT OF CONTRIBUTION TO VOLLEY BALL

TOURNAMENT WITHOUT PRIOR PERMISSION OF GOVERNMENT – IRREGULAR –VIOLATION OF RULES – Rs. 3,00,000.

An amount of Rs. 3,00,000 was drawn in Voucher No. 861 / 07-02-2005 through Cheque No. 527779 dated: 07-02-2005 towards contribution for conducting 32nd Junior National Volleyball Tournaments at Rajampet vide Proceedings Roc No. 5400/C3/2004 dated: -02-2005 of the Chief Executive Officer, Kadapa. The contribution was paid to “The Rajampet Volley Ball Association”. As per the provisions of G.O. Ms. No. 229 PR & RD(Accts-I) 17th June, 1997 the contribution to any institution shall be only with the prior sanction of the Government more over, as could be seen from the Minutes Book the same was not approved by the Zilla Parishad. Vide Resolution No. 307 dated: 21-12-2004. Under these circumstances the payment of Rs. 3,00,000 is highly irregular and contrary to Government orders. More over, the expenditure particulars along with utilisation certificate was not submitted by the volley Ball Association as per the sanction orders. (Para No. 15 (3) of Audit Report)

ZILLAPARISHAD – KURNOOL – KURNOOL DISTRICT. 7.9.2.4 PURCHASE OF DIESEL FOR ZP VEHICLES IN EXCESS OF

CEILING – IRREGULAR – VIOLATION OF RULES – Rs. 1,65,764. According to Government instructions the maximum ceiling of consumption

of Diesel for vehicle per month is 250 liters in respect of chairman and 160 liters for others. But during the course of audit it was noticed that the Zilla Parishad authorities have not followed the Government instructions. Excess quantity of 5800 liters of Diesel was utilized during the year as detailed below. The cost of excess quantity of 5800 liters of Diesel amounting to Rs. 1,65,764 (5800 x @ Rs. 28.58 = 1,65,764) would need to be recovered from the person or persons responsible and credited to Zilla Parishad General Funds under intimation to audit.

63

Sl. No.

Vr No. & Date Vehicle No. Month

Diesel Purchased

(Litres)

Diesel ceiling (Litres)

Excess quantity (Litres)

(1) (2) (3) (4) (5) (6) (7) 1 111 /

5-04 AP 21 8998 Chairman

Car

April 2004

415 250 165

2 225 / 7-04

-do- May 2004 560 250 310

3 226 / 7-04

-do- June 2004 465 250 215

4 371 / 8-04

-do- July 2004 510 250 260

5 425 / 10-04

-do- August 2004

650 250 400

6 531 / 10-04

-do- September 2004

580 250 330

7 618 / 11-04

-do- October 2004

520 250 270

8 721 / 12-04

-do- November 2004

338 250 303

9 720 / 12-04

Purchased New vehicle

AP21 J 7218

Chairman

November 2004

215 - -

10 819 / 1-05

AP 21 J 7218

Chairman

December 2004

435 250 185

11 858 / 2005

-do- January 2005

525 250 275

12 941 / 3-05

-do- February 2005

600 250 350

13 34 / 4-04

AP Q 4849 March 2004

230 160 70

14 224 / 7-04

-do- May 2004 195 160 35

15 228 / 7-04

-do- June 2004 330 160 170

16 369 / 8-04

-do- July 2004 345 160 185

17 426 / 10-04

-do- August 2004

385 160 225

18 529 / 10-04

-do- September 2004

220 160 60

19 616 / 11-04

-do- October 2004

220 160 60

20 719 / 12-04

APQ 4849 November 2004

315 160 155

64

(1) (2) (3) (4) (5) 21 818 /

1-05 -do- December

2004 330 160 170

22 859 / 2-05

-do- January 2005

240 160 80

23 940 / 3-05

-do- February 2005

335 160 175

24 223 / 7-04

AP 21 8858 Dy. C.E.O

Z.P

May 2004 275 160 115

25 227 / 7-04

-do- June 2004 195 160 35

26 370 / 8-04

-do- July 2004 190 160 30

27 427 / 10-04

-do- August 2004

395 160 235

28 530 / 10-04

-do- September 2004

342 160 182

29 614 / 11-04

-do- October 2004

345 160 185

30 722 / 11-05

-do- November 2004

465 160 305

31 821 / 1-05

-do- December 2004

300 160 140

32 860 / 2-05

-do- January 2005

265 160 105

33 939 / 3-05

-do- February 2005

180 160 20

5800 Total: 5800 Liters X Rs. 28.58 = 1,65,764


7.9.2.5 PURCHASES MADE IN VIOLATION OF RULES IN CERTAIN ZILLA PARISHADS – IRREGULAR – OBJECTED.

As verified from the records of certain Zilla Parishads in the state, some purchases made out of Zilla Parishad General Funds in the following districts were found to have been made in violation of the rules issued by Government. Audit Objections were raised in the Audit Reports of those institutions pointing out the irregularities at Para No.s mentioned in the statement below:

Sl. No.

Name of the Zilla Parishad

& District Gist of objection Amount

Rs.


Report 1 Adilabad,

Adilabad. Tenders were not called for making purchases.

64,914 10 (3)

2 Nalgonda, Nalgonda.

Tenders were not called for making purchases.

90,231 10 (9)


Purchase of Furniture inspite of Ban orders issued by Govt. & without prior permission of Govt.

1,34,490 17 (d)

65

Action would need to be taken to recover the loss if any on account of the irregular purchases made from those concerned and remitted to Zilla Parishad funds concerned under intimation to audit.

7.9.3. MANADAL PARISHADS:

MANADALPARISHAD – GOKAVARAM – EASTGODAVARI DISTRICT.

7.9.3.1 PURCHASES – PURCHASE OF SEWING MACHINES –IRREGULAR – Rs. 1,05,000.

As verified from the paid vouchers relating to Women and child welfare funds during the year 2004-05, an amount of Rs. 1,05,000 was drawn and paid to M/s Andhra Machines, Rajahmundry towards cost of 35 sewing machines for distribution to beneficiaries in the Mandal Parishad.

35 sewing machines x Rs. 3000 = Rs. 1,05,000

According to G.O. Ms. No. 27, dated: 20-06-2003 the Women and Child welfare funds are to be utilised for the following purposes.

1. Contribution to fashion design centers 2. Construction of Anqanwadi Centers 3. Salaries of Anganwadi workers.

Thus though it was not provided in the Government orders above, sewing machines were purchased and distributed among the beneficiaries which is irregular and violation of government rules.

Further the procedure prescribed by Government in purchases too was not followed. No tenders were called for and the Sl. No. of the beneficiaries in the Below Poverty Line lists was also not made available to audit. Further the contribution from the Mandal Parishad for purchase of sewing machines should be restricted to Rs. 50,000 only. But Rs. 70,000 was spent there off.

Thus in view of the above defects the expenditure incurred in this regard of Rs. 1,05,000 is held under objection. (Para No. 16 (c) of the Audit report)

MANADALPARISHAD – BHIMAVARM – WEST GODAVARI DISTRICT.

7.9.3.2 PURCHASE OF COMPUTER SYSTEM AND OTHER ACCESSORIES IN VIOLATION OF GOVERNMENT AND HIGHER AUTHORITIES INSTRUCTIONS – IRREGULAR – Rs. 95,350.

An amount of Rs. 95,350 was drawn from General Funds through Voucher No. 26 / 20-05-2004 and paid to Proprietor, M/s Cyber Technologies, Bhimavaram towards the cost of Computer, U.P.S, Laser Jet Printer, Dot Matrix Printer and other accessories for use in Mandal Parishad Office, Bhimavaram.

As verified from the connected file it is noticed that sealed tenders were called for and the purchase was made accepting the tender of M/s Cyber Technologies, Bhimavaram. In this transaction the following defects were noticed in audit:

Government has accorded permission to purchase a computer and Internet accessories with standard specifications from Mandal Parishad General funds duly following Circular Memo. No. 8483/CPR&RE/111/02, dated: 21-02-2003 of Commissioner of PR & RD, A.P, Hyderabad. The Chief Executive Officer, Zilla

66

Parishad, Eluru has issued instructions to the Mandal Parishad Development Officer, Bhimavaram Vide. Roc. No. A8/7920/02, dated: 16-11-2002 for purchase of computer from Cyber Technologies, Bhimavaram. The District Level committee approved the rates for purchase of computer and other accessories with standard specifications as shown below.

Wipro P-IV System Rs. 39,900 IBM P-IV System Rs. 49,600 HPL 1000 Printer Rs. 16,200 CD Writer Rs. 3,500

As against to the above instructions, the Mandal Parishad Development Officer, Bhimavaram purchased computer and other accessories without providing any specifications which in normal course should confirm with those prescribed by District Level Committee.

Further 2 printers (Laser Jet Printer and Dot Matrix Printer) were purchased without restricting to one printer and no reasonable explanation was forthcoming in audit for this act. This tantamounts to mis-utilisation and wasteful expenditure of Mandal Parishad Funds.

In view of the above defects the expenditure of Rs.95,350 incurred in this regard is held under objection.

Sl. No.

Voucher No. & Date

Particulars Amount Rs.

1 26/ 20-05-2004 Purchase of Computer and Other Accessories from M/s Cyber Technologies, Bhimavaram

95,350

1 Computer P-IV, 2.8Mhz Processor, Intel Server Mother Board 512

MB, DDR Ram, 17 Flat L.G.Monitor, Multimedia Key Board, Optical Mouse, 80GB, HDD, ATX Cabinet, LG CD Writer, LG DVD Drive, Sony Floppy Drive, Internal Modem

64,200

2 ½ Back Up UPS 6,0003 HP 1010 Laser Jet Printer 13,1504 132 Column Dot Matrix Printer

12,000 Total: 95,350

(Para No. 10 (1) of the Audit Report)

MANADALPARISHAD – NARASARAOPETA – GUNTUR DISTRICT. 7.9.3.3 PURCHASE OF SEWING MACHINES – CERTAIN

IRREGULARITIES – Rs. 58,750. As verified from the cash book and connected paid vouchers, an amount of Rs.58, 750 was drawn on Voucher No. 7 dated: 19-03-2005 and paid to “Royal Enterprises”, Narasaraopet, for supply of 34 usha tailor model sewing machines and 1 Ra new 130 embroidery Machine. The cost of usha tailor model sewing machine is Rs. 3,250 and embroidery machine Rs. 7,000. The beneficiary’s contribution at the rate of 50% of the cost of machine was not remitted to the Mandal Parishad funds by the beneficiaries as required. It was stated that the amount was paid directly to the firm which supplied the sewing machines which is highly irregular.

The resolution of the Mandal Parishad and approval of the authorities of Women & child welfare Department for the purchase of sewing machines along with

67

list of beneficiaries were not obtained and produced in support of the expenditure. The connected stock register and the acquittances of the beneficiaries in token of the receipt of the machines were not forth coming in audit. Hence the expenditure incurred in this regard of Rs. 58,750 is held under objection. (Para No. 17 (b) of the Audit Report)

7.9.3.4 PURCHASES MADE IN VIOLATION OF RULES IN CERTAIN MANDAL PARISHADS – IRREGULAR – OBJECTED. As verified from the records of Mandal Parishads in the state, some purchases

made out of Mandal Parishad funds in some districts were found to have been made in violation of the rules issued by government. Audit Objections were raised in the Audit Reports of those institutions pointing out the irregularities at Para No.s mentioned in the statement below:

Sl. No.

Name of the Mandal

Parishad & District

Amount Rs. Gist of objection


Report (1) (2) (3) (4) (5) 1 Marpally,

Ranga Reddy. 1,40,935 Purchase of Furniture for office use

inspite of ban orders issued by Government

15

2 Dharur, Ranga Reddy.

93,706 Purchase of Stationary without inviting Tenders.

9

3 Kalwakurthy, Mahabubnagar.

60,000 Purchase of Borewell Spare parts not made from Government approved Rate Contract dealers.

9


52,240 Purchase of Registers and Forms locally instead of from AP State Trading Corp’tion.

44

5 Kurnool, Kurnool.

49,530 Purchase of Borewell Spare parts without inviting Tenders & no utilization pointed in Measurement Books connected.

14

6 Bhimavaram, West Godavari.

39,565 Purchase of Furniture for office use inspite of ban orders issued by Government.

10 (2)

7 C.C. Kunta, Mahabubnagar

25,750 - do - 9

8 Shabad, Ranga Reddy.

14,920 Purchase of Livery to Class IV and other cloth requirements of office from other than APCO and APKVIB in violation of government instructions.

9 (c)

9 Sarangapur, Karimnagar.

14,810 Purchase of Livery to Class IV from other than APCO in violation of Governemnt instructions.

7

10 Kalikiri, Chittoor.

8,600 Purchase of Furniture for office use in spite of ban orders issued by Government.

5

68

(1) (2) (3) (4) (5) 11 Rolla,

Anantapur. 24,950 Purchase of Furniture for office use

in spite of ban orders issued by Government.

7

12 Doulatabad, Mahabubnagar

36,368 Purchase of Livery to Class IV from other than APCO in violation of Government instructions.

11

Action would need to be taken to recover the loss if any on account of the irregular purchases made from those concerned and remitted to Mandal Parishad funds concerned under intimation to audit.


GRAM PANCHAYAT – CHEMMUMIAPET – KADAPA DISTRICT.

7.9.4.1 PURCHASE OF STORES WITHOUT CALLING TENDERS – IRREGULAR – VIOLATION OF RULES – Rs. 16,42,555.

The following amounts were drawn on the vouchers shown and paid for the purchases effected during the year under report.

A) As per the provisions contained in G.O. Ms. No. 218 PR Department, dated: 24-04-1975 read with article 125 & article 127 of A.P. Financial Code Vol. 1 relating to the purchase of goods, tenders should be called for purchases worth Rs.200 and above from the contractors to derive the benefit of competition. Tenders should invariably be published in the largest circulated Daily in respect of materials worth more than Rs. 5,000 as per the directions provided in G.O. No. 964, dated: 09-09-1965. But the above purchases were made with out calling tenders which is contrary to rules mentioned above. The loss, if any, sustained due to the non invitation of tenders would need to be made good from the Person / Persons responsible. The ratification orders of the District Collector (Pts) would need to be obtained and produced to audit.

B) As per Article 123 1 (5) of A.P. Financial code Vol. 1 Security Deposit should be collected at the rate of 10% after entering in to agreement with the successful tender. The APGST / TOT at the rate of 8% should be deducted from the purchase bills and paid to the Commercial Tax Department as per section 5-H of A.P. General sales Tax Act.1957. Hence the above recoveries would need to be recovered from the Person / Persons responsible and remitted to the Gram Panchayat funds.

Sl. No. Voucher No.& Date Description of Purchase Amount in Rs.(1) (2) (3) (4) 1 180 / 03-07-2004 Cheppals to PH Staff 18,0472 181 / 03-07-2004 Cloths to PH Staff 15,1533 183 / 03-07-2004 Byetex 16,0504 231 / 03-08-2004 Bytex 6,3855 257 / 25-08-2004 Bleaching, Phenyl etc 26,1506 262 / 31-08-2004 P.H.Tools 28,4727 301 / 16-09-2004 Bleaching, Phenyl etc. 17,7008 302 / 16-09-2004 Bytex 20,4909 394 / 06-11-2004 Bleaching, Phenyl,Etc. 21,70010 444 / 10-12-2004 Bleaching,Phenyl etc. 7,70011 480 / 04-0120-05 Bleaching, Phenyl etc 35,454

69

(1) (2) (3) (4) 12 488 / 28-01-2005 PH workes 24,72213 604 / 04-03-2005 PHWorkes 20,15014 608 / 09-03-2005 Bleaching, Line etc. 23,75015 631 / 18-03-2005 Byetex 36,54016 632 / 18-03-2005 PH Items 56,14017 16 / 07-06-2004 Pws spares 5,97018 20 / 07-06-2004 Pws spares 11,47919 46 / 07-06-2004 Pws spares 15,49120 73 / 07-06-2004 Pws spares 13,55821 81 / 08-06-2004 Pws spares 80,25022 121 / 15-06-2004 Pws spares 82,73023 155 / 03-07-2004 Pws spares 14,36524 159 / 08-07-2004 Pws spares 58,66025 237 / 03-08-2004 Pws spares 22,79126 245 / 10-08-2004 Pws spares 75,27227 280 / 04-09-2004 Pws spares 6,29928 298 / 07-09-2004 Pws spares 82,15229 306 / 20-09-2004 Pws spares 10,94030 340 / 04-10-2004 Pws spares 11,62331 351 / 06-10-2004 Pws spares 80,47032 384 / 04-11-2004 Pws spares 31,30833 395 / 06-11-2004 Pws spares 93,21434 399 / 16-11-2004 Pws spares 131,92935 406 / 18-11-2004 Pws spares 10,01036 408 / 01-12-2004 Pws spares 84,81037 433 / 03-12-2004 Pws spares 9,48438 442 / 08-12-2004 Pws spares 43,21039 447 / 27-12-2004 Pws spares 83,23040 469 / 04-01-2005 Pws spares 16,37841 489 / 04-01-2005 Pws spares 78,81642 512 / 03-02-2005 Pws spares 24,70243 553 / 23-02-2005 Pws spares 88,811

Total: 16,42,555(Para No. 4 (1) of the Audit Report)

GRAM PANCHAYAT– MANTHANI – KARIMNAGAR DISTRICT.

7.9.4.2 PURCHASE OF ELECTRICAL MATERIALS, BLEACHING POWDER, WATER SUPPLY MATERIAL, PHENYLS WITHOUT OBSERVATION OF NORMS – IRREGULAR.

An amount of Rs. 10,23,807 was spent for the purchase of Electrical material, Bleaching Powder, Phenyl, water supply materials, during the year 2004-2005 from the Gram Panchayat Funds without invitation of tenders which is irregular.

As per standing instructions of Government, the Electrical Goods, Public Conservancy material like Bleaching Powder etc shall be purchased through Tender Notification and the rates are to be finalized by the District Collector. As per the provisions of G.O. Rt. No.1718 PR & RD (Pts-II), Dated: 10-07-1997, the District Collector is the competent authority to finalize the rates of articles at the end of

70

March every year and all purchases by Gram Panchayats shall be made limiting to such rates from such dealers nominated by the District Collector.

As verified from the related files the above instructions were not followed and hence the expenditure incurred of Rs. 7,49,921 is held under objection.

Sl. No.

Name of the Gram Panchayat & District Nature of the Claim Amount

Rs.


Report Electrical Material 6,11,115 Bleaching Powder 52,000

1 Manthani, Karimnagar.

Water supply Materials 86,806

5 (ii)

Bleaching Powder 1,46,250 2 Huzurabad, Karimnagar. Phenyl 2000

6 (ii)

Electrical Goods 93,500 3 Periyavaram, Nellore. Registers, Forms and

Bleaching Powder 32,136

5

Total: 10,23,807

GRAM PANCHAYAT – SHANKARAPALLY – RANGA REDDY DISTRICT.

7.9.4.3 PURCHASE OF HIGH MAST LIGHTS WITHOUT CALLING TENDERS IRREGULAR – Rs. 6,23,225. In the following vouchers an amount of Rs. 6,23,225 was drawn and paid to

Bharath Electricals, Cuddapah towards purchase of High Mast Lights 5 No’s @ Rs. 1,24,645 each.

As per proceedings of the Collector (Panchayt Wing) Ranga Reddy District No. B1/1021/2004, dated: 26-05-2004 Administrative sanction was accorded to G.P Shankarpally for Rs. 6,23,225 for purchase and erection of 5 Nos. of High Mast Lights from Gram Panchayat Funds.

On verification of the file it is noticed that the Secretary, Gram Panchayat purchased the same duly obtaining the quotations from the following firms.

Sl. No. Details Name of The City Amount 1 S.S. Associates Alwal Secundrabad Rs. 1,40,4522 Sri Vinayaka Enterprises Chandanagar, Hyderabad. Rs. 1,34,5513 Sri J. Md. Associates P.G. Road, Secundrabad. Rs. 1,41,8464 Bharath Electricals Channachock, Kadapa. Rs. 1,24,645

As per the provisions of Article 125 of A.P.F.C, for purchase of goods worth above Rs. 5,000 tenders should be called for. Thus while making purchases of such high sounding nature, tenders should have been called for to take advantage of the comparative rates of various firms. Since no tenders were called for the expenditure incurred in this regard is held under objection. The expenditure was incurred in the vouchers detailed below:

Sl. No. Voucher No. & Date Amount in Rs. 1 158 / 24-06-2004 2,49,290 2 162 / 16-2004 2,00,000 3 163 / -do- 1,73,935 Total: 6,23,225


71

GRAM PANCHAYAT – GORANTLA – ANANTAPUR DISTRICT.

7.9.4.4 PURCHASE OF ELECTRICAL GOODS AND SANITARY MATERIALS IN EXCESS OF CEILING FIXED BY THE GOVERNMENT – IRREGULAR – VIOLATION OF RULES.

As verified from the income and expenditure statement of the Gram Panchayat during the year 2004-2005 a sum of Rs. 21,698 was spent towards purchase of electrical goods and sanitary materials which is more than the ceiling fixed by the Government Vide Government Circular Memo No. 40/83/ Pts./ IV/PR&RD, dated: 31-07-2003.

As per instructions issued by the Government in the above memo, the expenditure on purchase of electrical goods and sanitary materials by the Gram Panchayat should not exceed 15% of the total Annual Income of the Gram Panchayat. But an amount of Rs. 6,91,177 was spent towards purchase of electrical goods and sanitary materials over and above the celling fixed by the Government as detailed below which is irregular.

1 Total income for the year 2004-2005. Rs. 31,61,3132 15% on income towards admissible expenditure for purchase

of electrical goods and sanitary materials. Rs. 4,74,197

3 Electrical goods and sanitary materials purchased during the year 2004-2005.

Rs. 6,91,177

4 Excess expenditure incurred on Electrical Goods Sanitary Materials ceiling fixed by the Government.

Rs. 2,16,980

Hence ratification orders would need to be obtained from the competent authority for having purchased the electrical goods and sanitary materials over and above the ceiling fixed by the Govt. to admit the expenditure. (Para No. 4 (6) of the Audit Report)

7.9.4.5 PURCHASES MADE IN VIOLATION OF RULES IN CERTAIN GRAM PANCHAYATS – IRREGULAR – OBJECTED.

As verified from the records of Gram Panchayats in the state, some purchases made out of Gram Panchayats funds in some districts were found to have been made in violation of the rules issued by Government. Audit Objections were raised in the Audit Reports of those institutions pointing out the irregularities at Para Nos. mentioned in the statement below:

Sl. No.

Name of the Gram

Panchayat & District

Amount Rs. Gist of objection


Report

1. Pidathapoluru, Nellore.

21,500 Purchase of furniture for office use inspite of ban orders issued by Government.

7

2. Atmakur, Mahabubnagar.

20,000 Purchase of Street Lighting Material without inviting Tenders.

11

3. Kalwakurthy, Mahabubnagar.

86,910 Purchase of Livery from other than APCO.

24

72

(b) PROCEDURAL LAPSES.

MANADALPARISHAD – OWK – KURNOOL DISTRICT.

7.9.3.5 WORKS – FSD NOT COLLECTED FROM CONTRACTORS WHILE MAKING PAYMENTS – IRREGULAR – VIOLATION OF RULES.

During the course of audit it is noticed that the following works have been taken up during the year under report.

As per the rules in force, while making payments to the Contractors for execution of works, 2.5 % of the Total Value of Work Done should be deducted towards Further Security Deposit (FSD) which would act as guarantee for the quality of work executed and the amount so deducted is retained by the department in Deposit account. The FSD amounts thus retained are returned to the Contractors concerned after a reasonable period of about 2 years (Defect Liability Period) from the date of completion of work if no faults are detected in the work executed. But in the following works, no FSD amounts were deducted from contractors which is irregular and tantamounts to violation of rules issued by Government.

Voucher No. Particulars TVWD Rs.

FSD Rs.

15 / 04-2004 Providing C.C Road at Kasipuram. 3,00,000 7,50016 / 04-2004 Construction of compound wall. 1,83,151 4,57817 / 04-2004 Providing C.C Road at Dharga. 2,50,000 6,25018 / 04-2004 Providing C.C internal road. 1,38,255 3,45619 / 04-2004 Formation and quantity the internal road. 2,00,000 5,00020 / 04-2004 Providing C.C road from Kadi reddy house to

Parachand. 23,690 592

21 / 04-2004 Providing C.C road in S.C Colony. 1,49,062 3,72650 / 06-2004 Laying of scale pay. 1,00,000 2,50063 / 06-2004 Providing C.C road Singanapalli. 1,37,888 3,44764 / 06-2004 Laying of internal scale payment. 62,112 1,552103 / 10-2004 Gravelling the road from Chennampalli to

singanapalli. 2,00,000 5,000

131 / 11-2004 1,14,436 2,860132 / 12-2004 Completion of incomplete school building. 5,00,000 1,250133 / 12-2004 Providing Distribution of PWS scheme at

methupalli. 1,40,211 3,505

Total: 51,216(Para No. 14 of the Audit Report)

MANADALPARISHAD – THUNGATURTHY – NALGONDA DISTRICT. 7.9.3.6 SANCTION OF SGRY – 22.5% INDIVIDUAL BENEFICIARY

SCHEMES FROM 20% SHARE – CERTAIN IRREGULARTIES NOTICED IN SANCTION – Rs. 50,000.

An amount of Rs. 50,000 was drawn vide Voucher No. 125 / 17-03-2005 and paid to Smt Gudipati Venkatramamma, W/o Narasiah, R/o Velugupally and obtained the acknowledgement having received the amount towards cost of agricultural land.

On verification of the connected records available, the Chief Executive Officer, Zilla Parishad, Nalgonda vide Proceedings No. C2/2182/04, dated: 21-02-

73

2005 sanctioned Rs. 50,000 20% share of SGRY to Smt Gudipati Venkatramamma, R/o Velugupally towards the Land Development. But the D.O, Thungaturthy has drawn and paid to the beneficiary as per sanction for purchase of agricultural land instead of for Development of Land held by the individual previously. Thus the amount was paid to the individual in violation of guidelines issued under SGRY. Further no evidence in support of the land purchased like Sale Agreement, Registered Sale deed after payment and other connected records were also not made available to audit for verification. Payment was made through Cheque to the beneficiary instead of issuing the Cheque in the name of the seller of land.

In view of the defects pointed above, a thorough investigation needs to be ordered into the entire episode and action taken against those responsible if the transaction proves to be a fraudulent one. (Para No. 10 (11) of the Audit Report)

MANADALPARISHAD – HANWADA – MAHABUBNAGAR DISTRICT.

7.9.3.7 PURCHASE OF BORE WELL SPARE PARTS – NON-RECORDING OF MEASUREMENT BOOK – VIOLATION OF RULES – Rs. 39,950.

During verification of records relating to works, an amount of Rs. 39,950 was found to have been incurred towards the cost of Bore Well spare parts purchased from M/s Sai Engineering Company Mahabubnagar, vide Bill No. 639, dated: NIL in the following vouchers.

Sl. No.

Voucher No. & Date Particulars Amount

Rs. 1 99 / 16-10-2003

Ch. No. 613523 Purchase of Bore Well spare parts from M/s Sai. Engineering Co, Mahabubnagar

30,000

2 19 / 05-05-2004 Ch. No. 613543

Purchase of Bore Well spare parts from M/s Sai. Engineering Co, Mahabubnagar

9,950

Total: 39,950

As seen from the records, the specifications of the spare parts purchased were not recorded in Measurement book and utilisation of spare parts was not pointed out in audit. The firm bills also appear to be fabricated ones with out any dates recorded on them.

In view of the above defects the transaction appears to be a fraudulent one and action would need to be taken to investigate into the matter from the points of whether the spare parts were actually purchased and utilized in the works and result of investigation intimated to audit. (Para No. 12 of the Audit Report)

MANADALPARISHAD – BHEEMUNIPATNAM – VISAKAPATNAM DISTRICT.

7.9.3.8 IRREGULAR SANCTION OF AMOUNT UNDER IBS FOR REPAIRS OF HOUSES – NEEDS RATIFICATION OF COMPETENT AUTHORITY – Rs. 1,72,697.

The IBS was introduced by the Government for upliftment of people below poverty line. Beneficiaries are paid amounts under the scheme to take up economic activities like purchase of buffaloes etc which would enable them to improve their families’ financial condition. But as verified from the records of Mandal Parishad, an

74

amount aggregating to Rs. 1,72,697 was sanctioned to beneficiaries at Rs. 3,000 each by the Mandal Parishad Development Officer, Mandal Parishad, Bheemunipatnam for undertaking repairs of their houses which is contrary to the guidelines issued by Government under IBS scheme. No authority in support of the sanction of the amount for repairs to houses from IBS scheme was produced to audit. Action would need to be taken to get the act (paying amounts for house repairs under IBS scheme) ratified by competent authority. In its absence, the amount paid aggregating to Rs. 1,72,697 is held under objection.

(Para No.3 (5) of the Audit Report)

GRAM PANCHAYAT – CHEMMUMIAPET – KADAPA DISTRICT.

7.9.4.6 EXECUTION OF WORKS FROM SFC FUNDS OTHER THAN THOSE PROVIDED IN THE GUIDELINES – IRREGULAR – VIOLATION OF RULES – Rs. 1,90,444.

The following works were executed in the Gram Panchayat by dovetailing General, EFC and SFC funds. (General: 70% EFC: 15% SFC: 15%). As per the guide lines of SFC Scheme, kitchen sheds and sanitation works shall alone be executed from the funds and no other work should be taken up. But violating the above norm, SFC funds were expended for other purposes as indicated by the works taken up below which is irregular and violation of rules. Ratification would need to be obtained from the competent authority and intimated to audit.

1. Voucher No. 1 / 07-02-2005, Rs. 38,061 (a) Construction of C.C. Rod in Chowtapalli MB:4042-A Rs. 14,145(b) Construction of C.C. Road and culvert in Tarakaramanagar MB:2610-A

Rs. 14,094

(c) Construction of C.C. Drain in Tarakaramanagar MB:4046-A Rs. 9,822 Rs. 38,0612. Voucher No. 2 / 07-02-2005, Rs. 68,357 (a) Formation of C.C. Road near S.N.D. College MB: 4044-A Rs. 24,164(b) Formation of C.C. Road near Ramasubba Reddy house MB: 2605-A

Rs. 11,321

(c) Formation of C.C. Road infront of DWCRA Office near S.V.D. College MB: 080-A

Rs. 5,683

(d) Construction of drain from 2/177 to 2/461 MB:082-A Rs. 5,251(e) Construction of drain in 5th and 11th wards MB:082-A Rs. 5,271(f) Construction of drain from 7/246 to 7/205 MB:4046-A Rs. 5,473(g) Construction of drain from 8/139-1 to 8/144 MB:2610-A Rs. 5,466(h) Construction of drain from Gangaiah house to school building MB:2605-A

Rs. 5,528

Rs. 68,1573. Voucher No. 3 / 07-02-2005, Rs. 65,852 (a) Formation of C.C. Road from 4/207 to 4/289 MB:4044-A Rs. 11,308(b) Formation of C.C. Road from 7/143 to 7/164 MB:4048-A Rs. 11,202(c) Formation of Road from Dosela Mahabunnee house to Ranganna house MB: 4048-A

Rs. 10,928

(d) Formation of C.C. Road from 9/371 to 9/425 MB: 40442-A Rs. 9,813(e) Construction of drain from 1/602 to 1/108 MB:082-A Rs. 5,647(f) Construction of drain from 4/389 to Buggavanka MB:2610-A Rs. 7,064

75

(g)Construction of drain from Nabikot main road to beside sivalayam MB:2605-A

Rs. 4,246

(h)Construction of drain from chakali Rama subbaiah house to Vilasambavi in 5th ward MB:3213-A

Rs. 5,644

Rs. 65,852(a) NW:Construction of shed under OHSR in GP office MB:2605-A

Rs. 4,299

(b) NW:Construction of drain from Lawyer house to Ramachandra Rs. 18,374

Reddy house in Vijay nagar colony MB:4043-A Rs. 14,075Total: 38,061+68,157+65,852+18,374 = Rs. 1,90,444


GRAM PANCHAYAT – DUNDIGAL – RANGA REDDY DISTRICT.

7.9.4.7 EXECTUION OF WORKS NOT RECORDED IN M.BOOK AND GOT CHECK MEASURED – IRREGULAR – VIOLATION OF RULES – Rs. 99,680.

According to G.O. Ms. No. 91 P.R. Department, dated: 19-01-1966 read with G.O. Ms. No. 418 P.R. Department, dated: 16-09-1972 and Para 10 of “D” code read with G.O. Ms. No. 1050 PWD Department, dated: 17-01-1966. Every work taken up by the Municipality should be estimated and technically sanctioned and work has to be recorded in Measurement .Books and got check measured by the Engineering Authority.

But in the case of following works, the procedure prescribed was not followed. The works said to have been executed were not recorded in Measurement Books and check measured by competent engineering authorities. In the absence of the same, correctness of the works taken up, recorded and check measured could not be verified and hence expenditure incurred in this regard aggregating to Rs. 99,680 is held under objection.

Sl. No. Cheque No.& Date Particulars Amount in Rs. 1 16923 / 21-04-2005 Motor Winding 3,2252 16945 / 10-08-2004 Motor Winding 10,0003 16945 / 26-08-2004 Motor Winding 10,0354 16941 / 30-07-2004 Desilting to drain 27,0005 16940 / 29-07-2004 Sweeping 11,5506 146284 / 23-12-2004 Sweeping 3,78007 221754 / 11-03-2005 Sweeping 34,090 Total: 99,680


GRAM PANCHAYAT – KALLUR – KHAMMAM DISTRICT.

7.9.4.8 LIBRARY CESS COLLECTED BUT NOT REMITTED TO THE ZILLA GRANDHALAYA SAMASTHA, KHAMMAM – IRREGULAR – NEEDS EARLY REMITTANCE – Rs. 63,773.

According to Section 20, Sub Section (1) of Andhra Pradesh Public Libraries Act, 1960 every Grandhalaya Samastha shall levy in its area a Library Cess in the form of a surcharge on the property tax or house tax at the rate of 8%.

76

Accordingly, a sum of Rs. 1,03,773 was collected by Kallur towards Library Cess during the year. Out of which, an amount of Rs. 40,000 was remitted to the Zilla Grandhalaya Samastha, Khammam. The remaining balance of Rs. 63,773 has not been remitted till the close of audit.

Therefore, early action would need to be taken to remit the balance amount to the Zilla Grandhalaya Samastha, Khammam and fact intimated to audit. (Para No. 05 of the Audit Report)

GRAM PANCHAYAT – INDUPALLI – EAST GODAVARI DISTRICT.

7.9.4.9 (a) EXPENDITURE INCURRED WITHOUT OBTAINING PANCHAYAT RESOLUTION – OBLIGATION NOT DISCHARGED UNDER THE RULES – IRREGULAR – NEEDS RACTIFICATION BY THE DISTRICT PANCHAYAT OFFICER.

As Verified from the records, the following payments made vide Voucher Numbers mentioned were made without obtaining the Gram Panchayat resolution. The reasons cited during audit were that for want of quorum, the Panchayat meetings could not be held. But obtaining Gram Panchayat resolution for every item of expenditure incurred is an obligation to be discharged under the rules. As the Gram Panchayat resolution could not be obtained, the expenditure incurred as detailed should be got ratified by the District Panchayat Officer, East Godavari District and the ratification orders produced to audit.

Sl. No. Voucher No. & Date Amount in Rs. 1 91 to101 / 01-12-2004 21,5202 102 / 14-12-2004 1,9033 103 / 30-12-2004 4,5754 104 to 116 / 05-01-2005 31,1245 117 / 05-01-2005 3,5106 118 / 18-01-2005 7,0007 119 / 28-01-2005 11,7078 120 to 132 / 19-03-2005 24,7489 133 / 03-03-2005 15,00010 134 / 03-03-2005 48,92011 135 / 03-03-2005 39,69012 136 to 149 / 18-03-2005 41,190 EFC

13 1 / 28-02-2005 25,000 SFC

14 1 /23-12-2004 35,00015 2 /30-12-2004 15,000


7.9.4.10 (b) CERTAIN DWELLINGS NOT INCLUDED IN ASSESSMENT OF HOUSE TAX – IRREGULAR – LOSS TO GRAM PANCHAYAT FUNDS.

As verified from the records relating to Building applications and building License fee of the Gram Panchayat, the following buildings were completed and should have been brought into assessment of House tax from the years mentioned

77

against each. But as verified from House tax demand registers they were not included as fresh assessment thus resulting in loss of huge revenue to the Gram Panchayat funds.

Sl. No. Name of building owner Year from which to

be assessed 1 Sri M. Venkata Subbarao 2002-2003 2 Smt M. Suryavathi W/o Venkata Rao 2002-2003 3 Sri Ch. Narasimha Rao S/o Musalayya 2002-2003 4 Sr I P. Veeraiah S/o Temmaiah 2003-2004 5 Sri Ch. Satyanarayana S/o Ramanna 2003-2004 6 Sri D. GowriSankar S/o Narayanamurthy 2003-2004 7 Si P. SrinivasaRao, S/o Pullanna 2003-2004 8 Sri V. Anadaeswarudu 2004-2005 9 Sri V. Anada Rameswarudu 2004-2005 10 Smt K. Nagamani W/o Pullaiah 2004-2005 11 Sri M. RamaKrishna Rao S/o Adinarayana 2004-2005 12 Sri S. Suryanarayana Murthy, S/o Rama Murthy 2004-2005 13 Sri P. SambasivaRao, S/o Suryanarayana Murthy 2004-2005 14 Sri S. Veerabhadra Rao 2004-2005


GRAM PANCHAYAT – VEERAVASARAM – WEST GODAVARI DISTRICT.

7.9.4.11 WORKS EXECUTED UNDER FOOD FOR WORK PROGRAMME – PAYMENTS MADE COMPLETLY IN CASH – IRREGULAR – VIOLATION OF RULES.

In the year 2004-2005 the works as detailed below have been under taken under 100% Food for Work programme and the payments were totally made in cash which is irregular and contrary to rules.

Sl. No.

Voucher No. & Date Particulars MBook Amount

Rs. 1 169 /

16-03-2005 Formation of Earth Work at

S.T Colony 813A/GP/01-02 60,000

2 169 / 16-03-2005

Formation of Earth Work at V.E.C Junior College

811A/GP/01-02 80,000

Total: 1,40,000

The payments for the works undertaken under “Food for Work” programme should be made in kind i.e., rice and in some cases where “tie-up” works are taken up, certain percentage of the payments can be made in cash. (Para No. 66 of the Audit Report)

(C) APPOINTMENTS/PROMOTIONS MADE CONTRARY TO RULES

7.9.4.11 ENGAGEMENT OF STAFF ON NMR / CONSOLIDATED / CONTINGENT BASIS WITHOUT PRIOR PERMISSION OF GOVERNMENT – VIOLATION OF ACT 2 OF 1994 – IRREGULAR.

As verified from the records of the following Mandal Parishads in the State, some persons were engaged on NMR / Consolidated / Contingent basis though no

78

post sanctions were available and were paid wages without prior permissions of Government. The engagement of persons on NMR / Consolidated / Contingent basis without post sanctions is irregular and violation of rules issued by Government in ACT 2 of 1994 which prohibits engagement of NMR / Contract / Contingent / Part-time employees. The said Act stipulates provisions for initiating disciplinary action if any such employee is engaged without proper sanction of the Government.

Audit objections were raised in the Audit Reports of the Mandal Parishads concerned at Para Nos. mentioned in the table below.

Sl. No.

Name of the Mandal

Parishad & District

Gist of Objection Amount Rs.


Report 1 Narasaraopeta,

Guntur Payment of wages to NMR Work Inspectors

91,240 5 (d)

2 Mogalturu, West Godavari.

Payment of Wages to NMR Jeep Driver inpsite of Audit Objection raised in previous years Audit Reports by this department.

49,791 10 (1)

3 Nizampatnam, Guntur.

Payment of wages to NMR Work Inspector.

47,453 4 (b)

4 Penumantra, West Godavari.

Payment of Wages to NMR Jeep Driver

43,920 9 (1)

5 Nuzivid, Krishna.

Payment of wages to NMR Attender.

31,275 19

6 Penubally, Khammam.

Payment of wages to NMR Work Inspector.

34,953 3

7 Mamda, Adilabad.

Payment of wages to NMR Pump Mechanic.

18,000 5 (1)

8 Penpahad, Nalgonda.

Payment of wages to NMR Pump Mechanic.

9,000 13

9 Kodavalur, Nellore.

Payment of Wages to Watchman without post sanction orders.

3,125 26

Immediate action would need to be taken to discontinue the further engagement of the NMR / Consolidated / Contingent staff besides initiating action against those responsible for making such irregular appointments.

7.9.4.12 ENGAGEMENT OF STAFF ON NMR / CONSOLIDATED / CONTINGENT BASIS WITHOUT PRIOR PERMISSION OF GOVERNMENT – VIOLATION OF ACT 2 OF 1994 – IRREGULAR.

As verified from the records of the following Gram Panchayats in the State, some persons were engaged on NMR / Consolidated / Contingent basis though no post sanctions were available and were paid wages without prior permissions of Government. The engagement of persons on NMR / Consolidated / Contingent basis without post sanctions is irregular and violation of rules issued by Government in ACT 2 of 1994 which prohibits engagement of NMR / Contract / Contingent / Part-time employees. The said Act stipulates provisions for initiating disciplinary action if any such employee is engaged without proper sanction of the Government.

79

Audit objections were raised in the Audit Reports of the Gram Panchayats concerned at Para Nos. mentioned in the table below.

Sl. No.


& District Gist of Objection Amount

Rs.


Report 1 Mudigubba,

Anantapur. Payment of Wages to Contract workers

2,48,935 4

2 Krishnapatnam, Nellore.

Payment of Wages to Contract workers

84,600 4

3 Komdepi, Prakasam.


68,500 9

4 Gooty, Anantapur. Payment of wages to NMR Electrician.

59,122 9 (5)

5 Tippavarpadu, Nellore.

Payment of Wages to Part-time contingent employees without post sanctions.

36,950 3

6 Jayampu, Nellore. Payment of wages to Part-time Contingent employees without post sanctions

28,000 3

7 Karuru, Nellore. Payment of Wages to Contract workers

18,000 2 (i)

8 Mahimalluru, Nellore.


17,900 3

9 Gunaparru, Nellore.


16,000 2

10 Nellaballireta, Nellore.

Payment of Wages to Contract workers.

13,600 3

11 Illapuru, Nellore. Payment of Wages to Contract workers

4,800 3

12 Sultanabad, Karimnagar.

Payment of wages to Contract Employees engaged in various posts.

- 3 (iii)

13 Palakurthy, Karimnagar.

Payment of wages to Contract Employees engaged in various posts.

78,000 4

80

7.10 NON-REMITTANCE OF DEDUCTIONS / RECOVERIES FROM VOUCHERS / PAY BILLS / CONTINGENT BILLS

7.10 It was noticed during audit that various deductions / recoveries effected from the work bills / pay bills were either not remitted to Government or a part of them only were remitted in spite of statutory obligation to remit the same to Government account with in a prescribed time under the relevant statutory provision which also include penalty as well as prosecution for non adherence. The deductions normally made from work bills / pay bills that are to be remitted to Govt. account are.

Work Bills 1. Income Tax 2. Sales Tax 3. Seigionarage Fees Pay Bills 1. Income Tax 2. Profession Tax 3. A.P.G.L.I Premium / Loan recoveries 4. F (Government Employees) 5. G.I.S Premium 7.10.1 These defects noticed were pointed out in the Audit Reports numbering to

17,003 Audit Paras involving an amount of Rs. 3876.62 lakhs as shown in Statement No. 10 appended to the Report.

Some of them are as under. 7.10.2 INCOME TAX RECOVERED BUT NOT REMITTED Under Income Tax Act 1961, the authority which deducts the Income tax work bills or from pay bills shall remit the same to the Income Tax Department within seven days and under Section 201 of Income Tax Act, a penalty of 12% penal interest on such unpaid amount is payable besides liability for prosecution. During the year under audit, it was observed that the Income Tax deducted at source from work bills was not remitted to the Central Government account till the close of audit. Such irregularities noticed were pointed out in the relevant audit reports. Such cases are mentioned below.

Sl. No.

Name of the Institution and District

Amount deducted

Rs.

Amount Remitted

Rs.

Balance Rs.

Para No. of the AR

(1) (2) (3) (4) (5) (6) (a) ZILLAPARISHAD

1 E.E. P.R, PalaKonda, Srikakulam.

63,180 - 63,180 17

2 E.E. P.R, Tekkali, Srikakulam.

31,430 - 31,430 31

3 SGRY Funds, Srikakulam. 5,51,050 - 5,51,050 108 4 E.E. P.R, Srikakulam,

Srikakulam. 37,534 - 37,534 18

5 General Funds, Vizianagaram.

3,536 - 3,536 18

81

(1) (2) (3) (4) (5) (6) 6 E.E, P.R, Vishakapatnam. 1,06,588 - 1,06,588 4,6,7&9 7 E.E (RWS),

Vishakapatnam. 28,904 - 28,904 4

8 S.J.R.Y. Krishna. 17,665 - 17,665 63 9 E.E.P.R.Narasaraopet,

Guntur. 81,376 - 81,376 3

10 S.G.R.Y. Ananthapur. 85,444 - 85,444 6 (1) 11 E.E.R.W.S., Warangal. 7,365 - 7,365 1 (1) 12 E.E.R.W.S Hanumakonda,

Warangal. 24,938 - 24,938 10 (1)

13 E.E.R.W.S. Adilabad. 39,790 22,878 16,912 4 14 S.G.R.Y. Nalgonda. 40,987 - 40,987 11 (5) Total: 11,19,787 22,878 10,96,909

(b) MANDAL PARISHADS 1 Vangera, Srikakulam. 12,027 - 12,027 14 2 Chodavaram,

Vishakapatnam. 7,119 - 7,119 18

3 Perawada Vishakapatnam. 32,494 19,628 12,866 20 4 Munagopalla,

Vishakapatnam. 18,458 - 18,458 14

5 Cherukuipalli, Guntur. 13,621 - 13,621 5 (a) 6 Narasarao pet, Guntur. 46,589 - 46,589 6-b 7 Tadepalli, Guntur. 87,439 - 87,439 5-b 8 Medikondur, Guntur. 44,210 - 44,210 5-b 9 Atchampet, Guntur. 62,102 - 62,102 5-b 10 Kaligiri, Nellore. 610 - 610 9 11 Butchireddypalem Nellore 530 - 530 10 12 Peapully, Kurnool. 1,500 - 1,500 11 13 Koilakuntla, Kurnool. 1,324 - 1,324 10 14 Allagadda, Kurnool. 18,251 - 18,251 15 15 Kalluru, Kurnool. 22,518 - 22,518 12 16 Kanekal, Ananthapur. 36,429 - 36,429 10 17 Gummagatta, Ananthapur. 18,324 - 18,324 8-a 18 Parigi, Ananthapur. 11,222 - 11,222 8-a 19 BK Samudram

Ananthapur 54,456 - 54,456 9

20 T.Sundupalli, Kadapa. 1,000 - 1,000 9 21 Modholu, Adilabad. 4,737 - 4,737 5 22 Nelakondapalli,

Khammam. 14,655 - 14,655 5(2)

23 Itikyal, Mahaboobnagar. 3,004 - 3,004 13 24 Mukthal, Mahaboobnagar. 6,338 - 6,338 13 25 Garidepalli, Nalgonda. 7,008 - 7,008 14 26 Mochampalli, Nalgonda. 18,225 - 18,225 12 27 Rapur, Nellore. 1,575 - 1,575 13 28 Toopran, Snagareddy. 33,646 - 33,646 10 29 Patancheru, Sangareddy. 94,358 - 94,358 10 Total: 6,73,769 - 6,54,141

82

(1) (2) (3) (4) (5) (6) (c) GRAM PANCHAYATS

1 Adavivaram, Vishakapatnam.

29,208 - 29,208 27

2 Madhurawada, Vishakapatnam.

1,00,593 - 1,00,593 37

3 Kollaparru West GodavarI 5,128 - 5,128 6-B 4 Doddanapudu, West

Godavari. 1,170 - 1,170 4-iv

5 Vuyyuru, Krishna. 23,796 - 23,796 8 6 Kondajutu, Kurnool. 2,408 - 2,408 4 7 Allagadda, Kurnool. 43,192 - 43,192 19 8 Gotty, Ananthapur. 21,353 - 21,353 10(2) 9 A.Narayanapuram,

Ananthapur. 3,282 - 3,282 9

10 Peddapalli, Karimnagar. 31,565 - 31,565 6(vii) 11 Mahaboobabad, Warangal. 22,174 - 22,174 6(1) 12 Sattupalli, Khammam. 7,169 - 7,169 12 13 Shamshabad, Ranga

Reddy. 13,924 - 13,924 1

Total: 3,04,962 - 3,04,962

7.10.3 INCOME TAX NOT DEDUCTED: Under Section 192 (A) of Income Tax Act 1961, it is mandatory for the

Drawing Officer to effect tax deduction at source from the salaries paid to the employees. Income Tax to be deducted is required to be calculated for the whole year on an estimation of income if such estimation exceeds basic exemption limit as prescribed in Finance Act (Rs. 50,000 for the current year 2003-04) For failure to deduct tax, the Drawing and Disbursing Officer is personally held responsible for the payment of tax not deducted under section 201 (1) and for payment of interest at 15% per annum on such amount under Section 201 (1A) from the time of such default till the payment of such tax and is prone to levying of penalty under Section 221 up to the amount of tax not deducted plus prosecution under Section 276 B for a period ranging from 3 months to 7 years with fine.

Under Section 192 (B) (g) of Income tax Act 1961, Income tax has to be deducted @ 2% plus 0.04% surcharge from the work bills whose estimate rate exceeds Rs. 20,000. During the year under audit, it was observed that Income Tax was not deducted at source from the work bills and pay bills till the close of audit. Such irregularities noticed were pointed out in the relevant audit reports.

A few of such cases are mentioned below.

Sl. No.

Name of the Institution & District

Amount not deducted


(1) (2) (3) (4) (a) MANDAL PARISHADS

1 Kothakota, Mahaboobnagar. Rs. 18,722 16 Total: Rs. 18,722

(b) GRAM PANCHAYATS 1 Dondapadu, Krishna. Rs. 1,237 14

83

(1) (2) (3) (4) 2 Veligandla, Prakasam. Rs. 3,843 6 (4) 3 Husnabad, Karimngar. Rs. 24,211 4 (i) Total: Rs. 29,291

7.10.4 SALES TAX DEDUCTED BUT NOT REMITTED OR PARTLY REMITTED.

Under A.P.G.S.T Act 1957 as amended from time to time and as per G.O. Ms. 556 Revenue (CT-II) Department, dated: 07-08-2000 read with Government Memo. No. 4638/CT-II (i) of Revenue (CT-II) (i) Department, dated: 02-01-2003, Sales Tax @ 2% of turnover determined as per Clause (ii) of Sub-rule (3) of Rule 6 for exclusive civil contracts for laying or repairing of roads and contracts for canal digging lining and repairing and @ 4% of turnover for all categories of other contracts not falling in the above mentioned category has to be recovered from the work bills and remitted to State funds within a week from the date of recovery falling which the Drawing Officer has to pay personally 24% penal interest besides the amount to be remitted to State Funds.

It was observed that Sales Tax deducted at source from the work bills was not remitted to the State funds till the close of audit. Such irregularities noticed were pointed out in the relevant audit reports. A few of such cases are mentioned below.

Sl. No.


Amount Deducted

Rs.

Amount Remitted

Rs.

Balance Rs.


Report (1) (2) (3) (4) (5) (6)

(a) ZILLAPARISHAD 1 E.E. P.R, Srikakulam,

Srikakulam. 48,943 - 48,943 20


27,916 - 27,916 18

3 S.G.R.Y. Eluru, West Godavari.

31,069 - 31,069 60

4 S.J.R.Y. Ananthapur. 50,215 - 50,215 6 (1) 5 E.E.R.W.S., Warangal. 13,292 - 13,292 1 (2) 6 E.E. R.W.S.,

Hanumakonda, Warangal.

34,823 - 34,823 1 (2)

7 E.E. R.W.S. Adilabad. 1,25,338 1,01,090 24,248 4 8 S.G.R.Y. Nalgonda. 5,537 - 5,537 11 (4) 9 S.G.R.Y. Nalgonda. 11,801 - 11,801 11 (6)

Total: 3,48,934 1,01,090 2,47,844 (b) MANDAL PARISHADS

1 Vangera, Srikakulam. 3,289 - 3,289 13 2 Munagopalla,

Vishakapatnam. 32,835 - 32,835 14

3 Jaladanki, Nellore. 1,495 - 1,495 15 4 Kallur, Kurnool. 17,031 - 17,031 12 5 Koilakuntla, Kurnool. 1,324 - 1,324 10 6 Peapully 10,681 - 10,681 11

84

(1) (2) (3) (4) (5) (6) 7 Nelakondapalli,

Khammam. 11,835 - 11,835 5 (3)

8 Garidepalli, Nalgonda. 4,660 - 4,660 14 9 Toopran, Sangareddy. 50,857 - 50,857 10

Total: 1,34,007 - 1,34,007 (c) GRAM PANCHAYATS


41,514 - 41,514 27

2 Kollaparru, West Godavari.

4,580 - 4,580 6 (B)

3 Vuyyuru, Krishna. 12,048 - 12,048 8 4 Kondajutu, Kurnool. 4,302 - 4,302 4 5 Allagadda, Kurnool. 38,224 - 38,224 19 6 Mahabooba Bad,

Warangal. 75,418 - 75,418 6 (1)

7 Chunchupalli, Khammam.

1,155 - 1,155 10

8 Shamshabad, Ranga Reddy.

21,929 - 21,929 1

Total: 1,99,170 - 1,99,170

7.10.5 SALES TAX / TURNOVER TAX NOT DEDUCTED. Under A.P.G.S.T Act 1957 as amended from time to time and as per G.O. Ms.

No. 556, Revenue (CT-II) Department, dated: 07-08-2000, Sales Tax @ 2% on the turnover determined as per sub-clause (ii) of Sub Rule (3) of Rule (6), for exclusive Civil contracts for laying or repairing of roads and contracts for Canal digging lining and repairing and @ 4% for all categories contracts not falling in the above mentioned works has to be recovered from the work bills and remitted to State funds with in a week.

It was observed that Sales Tax at the above mentioned rates was not deducted from the work bills before making payments to the contractors which resulted in loss to the State funds. Such irregularities noticed were pointed out in the relevant audit reports. A few of such cases are mentioned below.

Sl. No.

Name of the Gram Panchayats & District

Amount not deducted


(a) GRAM PANCHAYATS 1 Dondapadu, Krishna. Rs. 2,208 14 2 Mogallu, West Godavari. Rs. 7,425 11 (b) 3 Peddapadu, West Godavari. Rs. 932 9 (C) Total: Rs. 10,565

7.10.6 SEIGNIORAGE FEES DEDUCTED BUT NOT REMITTED OR PARTLY REMITTED. As per G.O. Ms. No. 331, Industries and Commerce (M.I) Department, dated:

21-06-2000 Seigniorage Charges or dead rent which ever is higher shall be recovered from the work bills on all minor mineral dispatched or consumed from the land at the rates specified on Schedule-I and Schedule-II annexed to the said G.O as the case may be and to be credited to the consolidated fund of State Government through the

85

concerned Assistant Director of Mines & Geology of District. However, it was observed that though amounts were recovered from the work bills towards Seigniorage charges, the same was either not remitted or partly remitted only to State funds till the close of audit. Such inaction was pointed out in the relevant audit reports. Some of such instances are listed below.

Sl. No.

Name of the Institution and

District

Seigniorage Fees Amount

Deducted Rs.

Amount Remitted

Rs.

Balance Rs.

Para No. of

the Audit

Report (1) (2) (3) (4) (5) (6)

(a) ZILLAPARISHAD 1 E.E. P.R, PalaKonda,

Srikakulam. 2,95,992 - 2,95,292 15

2 SGRY Funds, Srikakulam.

17,57,710 - 17,57,710 109


46,491 - 46,491 30


83,484 - 83,484 18

5 E.E, P.R, Vishakapatnam.

1,40,599 - 1,40,599 4,6,7&9

6 E.E (RWS), Vishakapatnam.

4,453 - 4,453 4

7 S.G.R.Y. Funds, Eluru,

10,000 - 10,000 73

8 S.G.R.Y. Krishna. 1,46,420 - 1,46,420 63 9 S.G.R.Y. Krishna. 41,572 - 41,572 64 10 S.G.R.Y. Eluru. 76,569 - 76,569 60 11 E.E.P.R.

Narasaraopet. 2,57,933 - 2,57,933 3

12 S.G.R.Y Kurnool. 1,01,518 - 1,01,518 31 13 S.G.R.Y Kurnool. 46,850 - 46,850 23 14 S.G.R.Y Kurnool. 45,268 - 45,268 22 15 S.G.R.Y Kurnool. 36,147 - 36,147 27 16 S.G.R.Y Kurnool. 67,453 - 67,453 39 17 S.G.R.Y Kurnool. 1,00,787 - 1,00,787 42 18 S.G.R.Y Kurnool. 58,705 - 58,705 57 19 S.G.R.Y. Ananthapur. 2,74,328 - 2,74,328 6 (1) 20 S.G.R.Y. Kadapa. 42,848 - 42,848 6 21 S.G.R.Y. Kadapa. 1,46,747 - 1,46,747 6 (ii) 22 Kadapa, Kadapa. 17,920 - 17,920 41 23 Kadapa, Kadapa. 12,896 - 12,896 48 24 S.G.R.Y. Karimnagar. 72,718 - 72,718 11 (9) 25 E.E.R.W.S.,

Warangal. 5,681 - 5,681 1 (3)

26 E.E.R.W.S., Warangal.

10,819 - 10,819 1 (4)

27 S.G.R.Y, Warangal. 2,05,548 - 2,05,548 4 (1)

86

(1) (2) (3) (4) (5) (6) 28 S.G.R.Y, Warangal. 3,76,253 - 3,76,253 4 (3) 29 S.G.R.Y. Adilabad. 62,677 - 62,677 11 30 E.E.R.W.S. Adilabad. 7,176 6,547 629 4 31 E.E.P.R., Khammam. 90,90,316 86,82,981 4,07,335 5 32 S.G.R.Y. Nalgonda. 10,108 10,108 11 (1) Total: 1,36,53,986 86,89,528 49,63,758

(b) MANDAL PARISHADS 1 Vangera, Srikakulam. 44,688 - 44,688 11 2 Chodavaram,

Vishakapatnam. 68,642 - 68,642 18

3 Perawada, Vishakapatnam.

46,547 - 46,547 20

4 Munagopalla, Vishakapatnam.

46,699 - 46,699 14

5 Buttayagudem, West Godavari.

17,304 - 17,304 12

6 Malkapuram, East Godavari.

30,440 - 30,440 9

7 Jaggampet, East Godavari.

14,008 - 14,008 11

8 Cherukuipalli, Guntur.

1,70,124 - 170,124 5 (B)

9 Narasaraopet, Guntur.

1,40,978 - 140,978 6 (a)

10 Tadepalli, Guntur. 2,83,695 2,38,527 45,168 5 (a) 11 Medikondur, Guntur. 1,12,457 64,069 48,388 5 (a) 12 Atchampet, Guntur. 2,73,388 20,000 253,388 5 (b) 13 Addanki, Prakasam. 63,646 - 63,646 6 14 Rapur, Nellore. 2,559 - 2,559 13 15 Venkatachalam,

Nellore. 7,169 - 7,169 13

16 Kondapuram, Nellore.

14,779 - 14,779 10

17 Sangam, Nellore. 64,025 21,548 42,477 10 18 Kovur, Nellore. 51,527 - 51,527 14 19 Muthukuru, Nellore. 40,236 - 40,236 15 20 S.J.R.Y. Kurnool. 46,850 - 46,850 23 21 Peapully, Kurnool. 72,399 - 72,399 11 22 Koyalakuntla,

Kurnool. 76,126 - 76,126 10

23 Alllagadda, Kurnool. 36,495 - 36,495 15 24 T.Sundupalli,

Kadapa. 2,315 - 2,315 9

25 Dharmapuri, Karimnagar.

3,325 - 3,325 8 (1)

26 Naidupalli, Karimnagar.

3,587 - 3,587 8 (2)

27 Khammam. 13,745 - 13,745 4 (2)

87

(1) (2) (3) (4) (5) (6) 28 Itikyal,

Mahaboobnagar. 17,022 - 17,022 13

29 Makthal, Mahaboobnagar.

2,364 - 2,364 13

30 Garidepalli Nalgonda 899 - 899 14 31 Mochampalli,

Nalgonda. 38,897 - 38,897 12

Total: 18,06,935 3,44,144 14,62,791 (c) GRAM PANCHAYATS

1 Chodavaram, Vishakapatnam.

57,668 - 57,668 42


51,149 - 51,149 27

3 Pandurthy, Vishakapatnam.

21,713 - 21,713 37

4 Madhurawada, Vishakapatnam.

2,32,715 - 2,32,715 37

5 Somavaram, Krishna. 89,655 - 89,655 11 6 Vuyyuru, Krishna. 41,700 - 41,700 8 7 Gandepalli, 7,285 - 7,285 1 8 Jagapathi Nagaram,

East Godavari. 3,890 - 3,890 10

9 Jagapathi Nagaram, East Godavari.

8,131 - 8,131 6

10 Ragampet, East Godavari.

3,961 - 3,961 15 (5)

11 Raju Palam Puram, Prakasam.

78,436 - 78,436 5

12 Kothapalem, Nellore. 5,315 - 5,315 8 13 Menakuru, Nellore. 13,335 - 13,335 4 14 Devanakonda,

Kurnool. 47,683 - 47,683 7

15 Aspery, Kurnool. 38,554 - 38,554 6 16 Allagadda, Kurnool. 1,51,775 - 1,51,775 19 17 Gotty, Ananthapur. 17,982 - 17,982 10 (2) 18 A. Narayanapuram,

Ananthapur. 9,692 - 9,692 9

19 Vempalli, Kadapa. 20,618 - 20,618 11 20 Peddapalli,

Karimnagar. 21,890 - 21,890 6 (ii)


9,011 - 9,011 6 (iii)


5,685 - 5,685 6 (ii)

23 Chunchupalli, Khammam.

55,248 - 55,248 11

24 Kuvari, Mahabbobnagar.

9,843 - 9,843 6 (1)

88

(1) (2) (3) (4) (5) (6) 25 Dundigal,

RangaReddy. 16,106 - 16,106 1

26 Pittam, Nizambad. 14,070 - 14,070 7 27 Jukkal, Nizambad. 8,649 - 8,649 6 28 Appanaveedu, West

Godavari. 22,479 - 22,479 6 (b)

29 Paidiparru, West Godavari.

39,776 - 39,776 10

Total: 11,04,014 - 11,04,014

7.10.7 SEIGNIORAGE FEES NOT DEDUCTED.

As per G.O. Ms. No. 331 Industries and Commerce (M.1) Department, dated: 21-06-2000, Seigniorage Fees or Dead Rent whichever is higher shall be charged on all Minor Minerals dispatched or consumed from the land at the rate specified in Schedule-I and Schedsule-II as the case may be and remitted to State funds through concerned Assistant Director of Mines & Geology of the District. During the year under audit, it was observed that Seigniorage charges were not recovered from the work bills before making payments to the contractors. Such inaction was pointed out in the relevant audit reports. A few of such cases are as under.

Sl. No.


Seigniorage Fees not Deducted


1 Peddapadu, West Godavari. Rs. 5,949 9 (C) 2 Peddapally, Karimnagar Rs. 21,890 6 (ii) Total: Rs. 27,839

GRAM PANCHAYAT – HUZURABAD – KARIMNAGAR DISTRICT.

7.10.8 DEDUCTIONS / RECOVERIES OF G.I.S PREMIA NOT REMITTED OR PARTLY REMITTED.

All those employees who were in service as on 01-11-1984 and who join service on or after 01-11-1984 would compulsorily become members in the Group Insurance Scheme. Concerned Drawing and Disbursing Officer has to recover Group Insurance premium from the pay bills as per the rates fixed for the Groups classified and remit to State funds immediately. But, it was observed in audit on the accounts of Huzurbad Gram Panchayat, Karimnagar District the G.I.S premium at Rs. 4,275 deducted from the pay bills was not remitted to State funds.

(Para No. 7 (i) of the Audit Report).

7.10.9 GROUP INSURANCE SCHEME PREMIUM NOT DEDUCTED.

Government vide G.O. Ms. No. 293 Finance & Planning (F.W.Admn.II) Department, dated: 08-10-1984 introduced the A.P. State Employees Group Insurance Scheme with effect from 01-11-1984 replacing the Family Benefit Fund Scheme. Those who were in service as on 01-11-1984 and who joined service on or after 01-11-1984 are members in this scheme. Group Insurance premium has to be recovered from the pay bills as per the classification of employees into groups and remitted to State funds. During the year under audit, it was observed that the Group Insurance Scheme Premium was not deducted from the pay bills and remitted to State Funds in a few cases. Some instances noticed are mentioned below.

89

Sl. No.

Name of the Institution & District

Amount not deducted


(a) ZILLA PARISHADS 1 Nalgonda, Nalgonda. Rs. 24,560 7 (2) Total: Rs. 24,560

(b) GRAM PANCHAYATS 1 Pondigudu, Nalgonda. Rs. 1,170 7 Total: Rs. 1,170

7.10.10 EMPLOYEES WELFARE FUND – CONTRIBUTIONS DEDUCTED BUT NOT REMITTED.

As per G.O. (P) No. 173, Finance & Planning (FW.PRC-VI) Department, dated: 28-05-1980, the membership to the Employees Welfare Fund is compulsory to all the Government employees, permanent, regular and temporary other than emergency employees, employees of local bodies and work charged employees who have been in service from 1st March, 1979 to 31st March 1979 and those employees who were appointed on or after 01-04-1979 also become members. Every member shall contribute Rs.10 (Rupees Ten only) p.a., and this contribution shall be recovered from the pay of the member for the month of March payable in April, each year commencing from 1992 as per Rule 4 (d) as amended in G.O. Ms. No. 28, Finance & Planning (FWPRC) Department, dated: 24-02-1992. New recruits will have to pay initial contribution at Rs. 50 commencing from April, 1992. The contribution shall be collected in lumpsum from the first salary of such employees as per the orders issued in G.O. Ms. No. 68, Finance & Planning Department, Dated: 24-04-1992. During the year under audit it was observed that though contribution to the Employees Welfare Fund was deducted from the pay bills it was not remitted to the Employee Welfare Fund till the close of audit. Such irregularities noticed were pointed out in the relevant audit reports.

A few of such cases are mentioned below.

Sl. No.

Name of the Mandal Parishad and District

Amount deducted

Rs.

Amount Remitted

Rs.

Balance to be

Remitted Rs.


Report 1 Bhainsa, Adilabad. 1,340 - 1,340 14 2 Addanki, Prakasam. 2,000 - 2,000 3 3 Chinaganjam Prakasam. 1,508 - 1,508 2 (a) 4 Venkatachalam Nellore. 2,310 - 2,310 45 5 Muthukur, Nellore. 2,425 - 2,425 40 Total: 9,583 - 9,583

7.10.11 PROFESSION TAX RECOVERED BUT NOT REMITTED TO STATE FUNDS.

In pursuance of the A.P Tax on Profession, Trades Calling and Employment (Act No. 22 of 1987) instructions were issued in G.O. Ms. No. 2102 Finance & Planning (FW.PT-1) Department, dated: 21-08-1987 for the levy of Profession tax on persons earning Salaries or wages and for deduction of Profession tax payable by such person from his salary/wage paid by the employer. The employer is liable to pay the tax on behalf of all such persons irrespective of whether such deduction has been made or not and whether the salary/wage is paid or not.

90

The Government order has specified that the tax would be deducted from the monthly pay bills of the employee at the rate prescribed from time to time and the deduction made from salary bills should be credited to the State funds immediately. But it was noticed in audit that the Profession Tax deducted from the pay bills of the employees was not remitted to State funds till the close of audit and such lapses were pointed out in the relevant Audit reports. Such cases are as under.

Sl. No.


Amount deducted

Rs.

Remitted Rs.

Balance to be

Remitted Rs.

Para No. the of Audit

Report (a) ZILLA PARISHADS

1 Nalgonda, Nalgonda. 74,360 - 74,360 7 (8) Total: 74,360 - 74,360

(b) GRAM PANCHAYATS 1 Peddapalli, Karimngar. 1,500 - 1,500 6 (4) 2 Huzarbad, Karimnagar. 4,075 - 4,075 7 (2) Total: 5,575 - 5,575

7.10.12 PROFESSION TAX NOT DEDUCTED FROM THE PAY BILLS. According to G.O. Ms. No. 202 Finance & Planning (F.W.P.T.I) Department,

dated: 21-08-1987 each employee has to pay Profession Tax with effect from 01-06-1987. Subsequently the Profession Tax slab rates were enhanced through G.O. Ms. No. 227, Finance & Planning (F.W. EBS-Rev) Department, dated: 21-09-1996 to all categories of employees with effect from 01-08-1996. In G.O. Ms. No. 332 Finance & Planning (F.W.EBS-Rev) Department, dated: 30-11-1996, the enhanced slab rates ordered in the G.O. in respect of the Non-Gazetted Officers were deferred where as in case of other employees the enhanced rates were continued at the enhanced rates. The same was also confirmed in Govt., Memo. No. 50673-A/724/A2/ EBS-Rev-1996, dated: 28-12-1996. The employer is liable to recover the Profession Tax at the rates prescribed by Government from the pay bills of the employees. But, it was noticed in Audit that the Profession Tax in respect of Gazetted Officers was not deducted at the slab rates prescribed by the Government in some cases which is clear case of loss to the revenues of State. Such lapses were pointed out in the relevant Audit Reports.

A few such cases are noted here under.

Sl. No.

Name of the Gram Panchayats & District

Profession Tax not deducted


1 Sultanabad, Karimnagar. Rs. 1,980 4 (iii) 2 Palakurthy, Karimnagar. Rs. 1,820 5 (3) 3 Pondigudu, Nalgonda. Rs. 1,560 7

Total: Rs. 5,360 7.10.13 TURN OVER TAX RECOVERED BUT NOT REMITTED.

As per G.O. Ms. No. 556 / Revenue (CT-II) Deptartment, dated: 07-08-2000, Turn Over Tax (TOT) at the rate of 2% for Roads and @ 4% for constructions works as to be recovered and remitted to the Government Account.

It was observed that Turn Over Tax deducted at source from the work bills was not remitted to the State Government account till the close of audit. Such irregularities noticed were pointed out in the relevant audit reports. Such cases were as follows.

91

Sl. No. Name of the Institution and District Amount

deducted in Rs. Para No. of the Audit Report

(a) Zilla Parishad 1 SGRY Funds, Srikakulam. 8,29,862 107 2 E.E. P.R, Tekkali, Srikakulam. 48,767 29 3 E.E. P.R, Vishakapatnam. 1,38,198 4,6,7 & 9 4 E.E. RWS, Vishakapatnam. 50,171 4 5 S.G.R.Y. Krishna. 19,700 64 6 S.G.R.Y. Krishna. 14,613 63 7 E.E.P.R. Narasaraopet, Guntur. 28,325 3 8 S.G.R.Y. Ananthapur. 17,111 6 (1) 9 S.G.R.Y. Kadapa. 7,639 6

10 S.G.R.Y. Kadapa. 30,942 6 (ii) 11 Kadapa, Kadapa. 4,496 48

Total: 11,89,824 (b) Mandal Parishads

1 Vangera P, Srikakulam. 14,774 12 2 Chodavaram, Visakhapatnam. 88,821 18 3 Perawada, Visakhapatnam. 88,903 20 4 Palakodem, West Godavari. 1,923 11 5 Buttayagudem, West Godavari. 10,986 12 6 Jaggampet, East Godavari. 231 11 7 Cherukupalli, Guntur. 19,186 5 (C) 8 Narasarao pet, Guntur. 25,804 6 (c) 9 Tadepalli, Guntur. 1,10,146 5 (c)

10 Medikondur, Guntur. 43,197 5 (c) 11 Atchampet, Guntur. 1,85,382 5 (c) 12 Chimakurthy, Prakasam. 1,93,924 6 (5) 13 Kota, Nellore. 2,192 12 14 Rapur, Nellore. 606 13 15 Muthukuru, Nellore. 20,723 15 16 Kanekal, Ananthapur. 48,234 10 17 Gummagatta, Ananthapur. 29,319 8 (a) 18 Parigi, Ananthapur. 19,949 8 (a) 19 T.Sundipalli, Kadapa. 800 9 20 Itikyal, Mahaboobnagar. 2,682 13 21 Makthal, Mahaboobnagar. 5,060 13 22 Patancheru, Medak. 4,000 10 23 Allagadda, Kurnool. 4,200 15 24 Kalluru, Kurnool. 16,458 12

Total: 9,37,500 (c) Gram Panchayats

1 Chodavaram, Visakhapatnam. 48,503 42 2 Adavivaram, Visakhapatnam. 37,097 27 3 Madhurawada, Visakhapatnam. 1,31,121 37 4 Appanaveedu, West Godavari. 11,271 10 5 Doddanapudu, West Godavari. 2,089 4 (iv) 6 Vuyyuru, Krishna. 15,598 8 7 Raju Palem Puram, Prakasam. 54,816 5 Total: 3,00,495

92

7.10.14 LIBRARY CESS COLLECTED BUT NOT REMITTED TO ZILLA GRANDHALAYA SAMSTHAS.

Under Section 20 of the A.P. Libraries Act 1960 levy of Library Cess by the Gram Panchayats, Municipalities is obligatory and to be collected as a surcharge on the House Tax / Property Tax at the rate of 8 paise per every rupee. It should be collected along with the House Tax and remitted into the Treasury to the credit of the Zilla Grandhalaya Samsthas at the end of every month. During the year under audit, it was observed that though amounts towards Library Cess were collected along with House Tax / Property Tax the same were not remitted to Zilla Grandhalaya Samsthas funds till the close of audit. Such inaction was pointed out in the relevant audit reports. Some such instances are listed below.

Sl. No.

Name of the Gram Panchayats and

District

Library Cess

Collected Rs.

Amount Remitted to Z.G.S

Rs.

Balance Rs.


Report 1 Ragampet, East

Godavari 14,236-56 - 14,236-56 15 (4)

2 Padugupadu Nellore 59,017.00 - 59,017.00 6 3 Naidupeta, Nellore 1,55,178.00 1,55,179.00 6 4 Chennur, Nellore 23,018.00 - 23,018.00 4 5 Betamcherla

Kurnool 1,04,153.00 - 1,04,153.00 5 (c)

6 Thallapalli Adilabad 9,600.00 - 9,600.00 5 7 Pittam, Nizambad 21,691.00 - 21,691.00 8 Total: 3,72,657-56 - 3,75,657-56

7.10.15 PETTY SUPERVISION CHARGES AND OTHERS DEDUCTED FROM WORK BILLS / PAY BILLS BUT NOT REMITTED.

Petty Supervision charges and other recoveries made from work bills and pay bills were not remitted to concerned Head of account till the close of audit. Such inaction of the Executive Authority were pointed out in the relevant audit reports.

Some of such instances are listed below.

Sl. No.

Name of the Institution and

District

Item of

Recovery

Amount deducted

Rs.

Remit ted Rs.

Balance to be

remitted Rs.

Para No. the of Audit Report

(1) (2) (3) (4) (5) (6) (7) (a) ZILLA PARISHADS


NAC 3,847 - 3,847 32

2 General Funds, Viziaanagaram.

NAC 273 - 273 18


CMRF 411 - 411 18


NAC 16,187 - 16,187 4,6,7 & 9


P.S 45,083 - 45,083 6 & 9

93

(1) (2) (3) (4) (5) (6) (7) 6 E.E, P.R,

Vishakapatnam. T&P 12,695 - 12,695 7

7 E.E, RWS,

Vishakapatnam. NAC 3,160 - 3,160 4

8 S.G.R.Y. Krishna. NAC 2,050 - 2,050 63 9 S.G.R.Y. Eluru,

West Godavari. T&P 6,291 - 6,291 60

10 S.G.R.Y. Eluru, West Godavari.

Q&T 2,348 - 2,348 60

11 S.G.R.Y. Krunool. Q & C 80,465 - 80,465 22 12 S.G.R.Y. Kurnool. E.C.

Bags 6,921 - 6,921 27

13 S.G.R.Y. Kurnool. E.C. Bags

2,568 - 2,568 42

14 S.G.R.Y. Kurnool. Q & C 7,098 - 7,098 57 15 S.G.R.Y. Kurnool. E.C.

Bags 476 - 476 57

16 S.G.R.Y. Kurnool. E.C. Bags

9,570 - 9,570 39

17 S.G.R.Y. Kurnool. Q & C 419 - 419 39 18 S.G.R.Y. Kurnool. Insura

nce 1,305 - 1,305 39

19 S.G.R.Y. Kurnool. Q & C 2,968 - 2,968 31 20 S.G.R.Y. Kurnool. E.C.

Bags 2,814 - 2,814 31

21 S.G.R.Y. Kurnool. P.S. 5,072 - 5,072 57 22 SGRY Ananthapur NAC 9,535 - 9,535 6 (1) 23 SGRY Ananthapur Q & C 14876 - 14,876 6 (1) 24 S.G.R.Y.

Ananthapur. Empty Cement

Bags

15,134 - 15,134 6 (1)

25 S.G.R.Y. Kadapa. NAC 2,229 - 2,229 6 26 S.G.R.Y. Kadapa. Q & C 2,243 - 2,243 6 27 S.G.R.Y. Kadapa. NAC 4,349 - 4,349 6 (ii) 28 General Fund

Kadapa. NAC 19,725 - 19,725 41

29 General Fund Kadapa.

Q & C 3,682 - 3,682 41

30 SGRY Karimnagar T & P 14,434 - 14,434 11 (14) 31 SGRY Karimnagar Q & C 10,221 - 10,221 11 (16) 32 E.E. R.W.S.

Adilabad. NAC 3,185 2,576 609 4

Total: 3,11,634 2,576 3,09,058 (b) MANDAL PARISHADS

1 Jaggampet, East Godavari

P.S. 16,211 - 16,211 11

2 Chimakurthy, Prakasam

M.S. 6,75,408 1,36,923 5,38,485 6 (6)

94

(1) (2) (3) (4) (5) (6) (7) 3 Ulavapadu,

Prakasam CMR 24,278 - 24,278 4 (a)

4 T.Sundipalli, Kadapa

T & P 400 - 400 9

5 Makthal, Mahaboobnagar

NAC 658 - 658 13

6 Mochampalli, Nalgonda

5% R. M

3,196 - 3,196 12

Total: 7,20,151 1,36,923 5,83,228 (c) GRAM PANCHAYATS

1 Chodavaram, Visakhapatnam.

P.S. 69,623 - 69,623 42


P.S. 2,45,016 - 2,45,016 27

3 Pandurthy, Vishakapatnam.

P.S. 1,92,960 - 1,92,960 37

4 Madhurawada, Visakhapatnam.

P.S. 1,78,442 - 1,78,442 37

5 Vuyyuru, Krishna. P.S. 2,649 - 2,649 8 6 Gandepalli, East

Godavari. P.S, 9,894 - 9,894 1


P.S. 4,592 - 4,592 10


P.S. 8,979 - 8,979 6

9 Raju Palem, Prakasam.

P.S. 14,415 - 14,415 5

10 A.Narayanapuram, Ananthapur.

P.S. 2,227 - 2,227 9

11 Kothapalli, Karimnagar.

Q C 1,539 - 1,539 4 (vi)

Total: 7,30,336 - 7,30,336

95

7.11 NON-PRODUCTION OF RECORDS

7.11 For certain amounts drawn and spent towards various purposes, the connected paid vouchers were not produced to audit. Similarly for certain amounts spent towards execution of works the connected Files, Measurement Books, Estimates etc., were not produced to audit. A few of such cases are as below.

ZILLA PARISHADS:

Sl. No.

Name of the Zilla Parishad &

District Name of the Fund Amount

Rs.


Report

1 Warangal, Warangal.

Parishad Elementary Education Fund

9,73,000 5 (4)

2 Prakasam, Prakasam.

E.E. P.R. Kondakolanu. 8,963 8

3 Karimnagar, Karimnagar.

S.G.R.Y-I, 4,31,513 12 (4)

Total: 14,13,476

MANDAL PARISHADS:

Sl. No.

Name of the Mandal Parishad & District

Amount Involved in Rs.


1 Kudair, Ananthapur. 28,480 9 2 Gopalapuram, West Godavari. 54,376 12 (10) 3 Gopalapuram, West Godavari. 37,855 12 (11) 4 Elamanchily, West Godavari. 17,288 13 (4) 5 Elamanchily, West Godavari. 10,566 13 (5) 6 Devarapally, West Godavari. 82,573 20 (2) 7 Devarapally, West Godavari. 2,24,743 8 Devarapally, West Godavari. 37,537 9 Tallapudi, West Godavari. 32,687 14 10 Nallajerla, West Godavari. 30,318 3 (2) 11 Nandavanam, Kurnool. 2,27,954 84 12 Kosigi, Kurnool. 55,266 15 13 Kothapally, Kurnool. 2,25,216 16 14 Koilakuntla, Kurnool. 1,27,637 13 15 Chagallu, West Godavari. 12,76,258 19 16 Narsapuram, West Godavari. 21,873 22 (1) 17 Nizamabad, Nizamabad. 8,91,852 18 Nizamabad, Nizamabad. 5,260 20 19 Nizamabad, Nizamabad. 30,000 21 20 Nizamabad, Nizamabad. 59,38,168 21 Tallapudi, West Godavari. 39,568 11 22 Mutukoor, Nellore. 1,532 21 23 Jagityal, Karimnagar. 9,615 11 (1) 24 Jagityal, Karimnagar. 4,950 17 (2) Total: 94,11,572

96

GRAM PANCHAYATS:

Sl. No.


Amount Involved Rs.


1 Ibraheempeta, Nizambad. 22,720 14 2 Banjapally, Nizambad. 10,000 - 3 Kuvada, Krishna. 2,95,467 6 4 Moguluru, Krishna. 71,950 4 5 Penamakuru, Krishna. 96,321 10 6 Dayyalakunta, Ananthapur. 25,000 6 7 Nagireddypally, Kadapa. 1,88,748 6 (2) 8 Gannevaripally, Ananthapur. 3,14,000 8 9 Mudigubba, Ananthapur. 4,62,345 5 (c) 10 Madakasira, Ananthapur. 31,53,375 6 (a) 11 Penukonda, Ananthapur. 67,282 6 (b) 12 Khanakal, Ananthapur. 2,08,441 7 (b) 13 Penukonda, Ananthapur. 46,405 6 (a) 14 Vijayarai, West Godavari. 83,611 7 (e) 15 Devarakonda, Kurnool. 1,18,028 8 16 Soudaradinne, Kurnool. 16,880 4 17 Kakaravada, Kurnool. 6,000 3 18 Tummalapenta, Kurnool. 36,400 4 19 Belam, Kurnool. 41,700 5 20 Bheemavaram, Kurnool. 33,850 3 21 Kothapally, Karimnagar. 31,979 5 (4) 22 Tenali, Guntur. 1,93,765 7 (2) 23 Mudunavada, Vishakapatnam. 13,52,958 24 K.Munjavam, East Godavari. 61,280 5 Total: 69,38,505

7.11.2 EXECUTION OF WORKS CONNECTED FILES, ESTIMATES AND MEASUREMENT BOOKS ETC., NOT PRODUCED.

An aggregate amount of Zilla Parishad, Mandal Parishad, Gram Parishad Rs. 5,42,75,886 was drawn in the vouchers detailed in the respective audit paras and stated to have been spent on execution of works during the year. But the sanctioned estimates, measurement books and agreement files were not produced to audit for verification. A few such cases are mentioned below.

ZILLA PARISHADS:

Sl. No.

Name of the Zilla Parishad & District Name of the Fund

Amount involved

Rs.


Report (1) (2) (3) (4) (5)

1 Vizianagaram, Vizianagaram. General Fund 8,39,617 19 (a)

2 Adilabad, Adilabad. S.G.R.Y-1 37,440 12 (3) 3 Srikakulam Srikakulam. EE PR Srikakulam 39,33,632 25

4 Srikakulam, Srikakulam.

E.E.P.R. Palakonda 2,97,934 21

97

(1) (2) (3) (4) (5)

5 Srikakulam, Srikakulam E.E.R.W.S. Srikakulam 1,88,857 12

6 Srikakulam, Srikakulam S.G.R.Y. 3,93,094 39 7 Srikakulam, Srikakulam S.G.R.Y. 5,20,128 43 8 Srikakulam, Srikakulam S.G.R.Y 5,46,254 101 9 Kurnool, Kurnool. S.G.R.Y. 7,98,330 67 10 Kurnool, Kurnool. S.G.R.Y 9,17,411 68 11 Kurnool, Kurnool. S.G.R.Y 16,46,633 12 Kurnool, Kurnool. E.E.P.R. Kurnool 13,32,400 71 13 Kurnool, Kurnool. S.G.R.Y 5,52,535 80 14 Kurnool, Kurnool. S.G.R.Y. 74,208 82 15 Kurnool, Kurnool. S.G.R.Y. 2,94,293 86 16 Kakinada East Godavari EE PR Rajamundry 53,199 10 (2) 17 Kurnool, Kurnool. General Fund 3,15,000 32 18 Kurnool, Kurnool. General Fund 6,80,000 33 19 Kadapa, Kadapa. S.G.R.Y. 1,71,885 7 (7) 20 Kadapa, Kadapa. S.G.R.Y 2,00,000 7 (8) 21 Karimnagar Karimnagar S.G.R.Y. 16,13,743 12(13) 22 Karimnagar Karimnagar S.G.R.Y. 37,004 12 (6) 23 Karimnagar Karimnagar S.G.R.Y.-1 40,622 12 (21) 24 Warangal, Warangal. General Fund 45,69,955 2 (1)

25 Warangal, Warangal. E.E.P.R. Mahabubabad 1,07,900 2 (1)

26 Warangal, Warangal. E.E.R.W.S. Wgl. 36,751 2 (4) 27 Warangal, Warangal. E.E.R.W.S. Wgl. 3,03,323 2 (5) 28 Warangal, Warangal. S.G.R.Y. 34,26,239 5 (6)

29 Vishakapatnam, Vishakapatnam. E.E.P.R. Paderu 12,25,163 8

30 Khammam, Khammam. EERWS Khammam 10,56,124 8 31 Khammam, Khammam. EE PR. Khammam 4,92,546 9 32 Eluru,West Godavari. E.E. RWS Kovvuru 4,47,991 5

33 Ongole, Prakasam. E.E.P.R. Kandukoor 15,00,513 5

Total: 2,86,50,724 MANDAL PARISHADS:

Sl. No.


Amount involved in Rs.


(1) (2) (3) (4) 1 Ranastalam, Srikakulam. 4,67,761 16 2 Mandara, Srikakulam. 10,000 11 3 Sarvakota, Srikakulam. 63,431 8 4 Sarvakota, Srikakulam. 4,491 10 5 Vangara, Srikakulam. 3,68,982 8 6 Sarvakota, Srikakulam. 1,38,400 10 7 Rudravaram, Kurnool. 2,89,564 9 8 Munagapaka, Vishakapatnam. 1,21,599 17 9 Pendurthy, Vishakapatnam. 74,585 20

98

(1) (2) (3) (4) 10 Penpahad, Nalgonda. 53,265 14 11 Rolla, Ananthapur. 1,54,148 11 (a) 12 Nidadavolu, West Godavari. 6,35,556 14 (4) 13 Attili, West Godavari. 1,80,569 22 (1) 14 Attili, West Godavari. 1,76,026 12 (5) 15 Bhimadole, West Godavari. 3,79,853 16 16 Mayantum, West Godavari. 3,60,265 12 (2) 17 Devarapally, West Godavari. 1,22,462 24 18 Devarapally, West Godavari. 3,07,606 14 (1) 19 Penugonda, West Godavari. 1,74,165 13 (1) 20 Undi, West Godavari. 88,366 12 (1) 21 Nallagullu, West Godavari. 1,23,655 13 (4) 22 Nallagullu, West Godavari. 2,17,748 20 (1) 23 Nallagullu, West Godavari. 2,62,515 21 24 Ungutooru, West Godavari. 1,65,050 19 25 Ungutooru, West Godavari. 1,47,211 12 (2) 26 Kodavarloor, Nellore. 2,759 13 27 Kaligiri, Nellore. 5,997 13 28 Udayagiri, Nellore. 1,19,446 11 29 Ozili, Nellore. 40,000 15 30 Venkatachalam, Nellore. 50,000 72 31 Bogol, Nellore. 49,637 15 32 Nayudupeta, Nellore. 50,000 24 33 Kota, Nellore. 16,000 14 34 Nellore, Nellore. 7,33,805 19 35 Poduru, Ranga Reddy. 7,55,228 1 36 Peddemul, Ranga Reddy. 3,45,240 4 37 Hayathnagar, Ranga Reddy. 17,69,773 8 38 Chevella, Ranga Reddy. 43,797 12 39 Jedugurolla, West Godavari. 15,600 11 (1) 40 Nizamabad, Nizambad. 9,90,605 - 41 Jaladanki, Nellore. 25,000 18 42 Pamur, Prakasam. 3,37,395 6 43 Ipur, Guntur. 6,56,538 5 44 Atchampet, Guntur. 27,07,205 6 (a) 45 Punganur, Chittoor. 1,95,305 - 46 Sreekalahasti, Chittoor. 22,648 6 (2) 47 Pakal, Chittoor. 13,125 7 (1) Total: 1,40,32,376

GRAMPANCHAYATS: Sl. No.


Amount involved in Rs.


(1) (2) (3) (4) 1 Alur, Kurnool. 99,031 6 2 Aspar, Kurnool. 48,600 7 (4) 3 Koratamaddi, Kurnool. 19,173 3 4 W.Kothapally, Kurnool. 25,101 5

99

(1) (2) (3) (4) 5 Chagallamarri, Kurnool. 1,48,324 11 6 Thummalapenta, Kurnool. 2,16,809 5 7 Belum, Kurnool. 2,84,375 7 8 Gumparamarry, Kurnool. 22,400 3 9 Harivaram, Kurnool. 17,469 5 10 Sowdanaddin, Kurnool. 11,712 4 11 Padamater, Kurnool. 38,490 4 12 Dontimuru, East Godavari. 63,800 5 13 Dontimuru, East Godavari. 67,527 3 (2) 14 S.Paikipaka, East Govdavari. 80,000 5 15 Talluru, East Godavari . 56,511 3 (3) 16 P.Rayavaram, East Godavari. 97,170 4 17 Seethanagaram, East Godavari. 1,00,000 8 18 Seethanagaram, East Godavari. 1,10,080 7 19 Chirrayunam, East Godavari. 57,067 7 20 Chirrayunam, East Godavari. 41,919 6 21 K.Mandabam, East Godavari. 40,000 4 (2) 22 K.Mandabam, East Godavari. 69,455 6 23 Pathaindaram, East Godavari. 60,900 5 (2) 24 Pathaindaram, East Godavari 69,033 8 25 Pathaindaram, East Godavari. 39,198 9 26 Pathaindaram, East Godavari. 25,200 10 27 Pallam, East Godavari. 95,399 8 28 Pallam, East Godavari. 2,17,740 29 Penumala, East Godavari. 33,997 8 30 Chirrayunam, East Godavari. 20,400 5 31 Pallam, East Godavari. 3,03,970 32 Padalada, East Godavari. 1,02,438 10 33 Gopavaram, West Godavari. 80,109 2 34 Pedavindrakolanu, West Godavari. 22,000 14 35 Vellamilli, West Godavari. 1,45,763 3 36 Gundugolanu, West Godavari. 71,945 1 37 Peddapadu, West Godavari. 1,40,000 12 38 Kuchimpudi, West Godavari. 75,000 1 39 Vendra, West Godavari. 68,663 40 Marepally, West Godavari. 65,288 2 (a) 41 Bayyaragudem, West Godavari 35,000 9 42 Ingupally, East Godavari. 67,000 24 43 Buchireddypalem, Nellore. 6,75,059 16 44 Venkatachalam, Nellore 20,510 8 45 Rajavolu, Nellore. 79,000 5 46 Mahamalur, Nellore. 1,70,484 6 47 Mahamalur, Nellore. 86,617 15 48 Krishnapatnam, Nellore. 1,60,500 7 49 Venkatraopally, Nellore. 60,500 7 50 Kothapalem, Nellore. 1,630 6 51 Chengodu, Nellore. 2,69,232 4

100

(1) (2) (3) (4) 52 Arvapalem, Nellore. 29,602 8 53 N.U.Kandriga, Nellore. 42,305 5 54 Valambedu, Nellore. 98,646 4 55 Inugunta, Nellore. 58,500 4 56 Illapanku, Nellore. 69,091 5 57 Ravulapadu, Nellore. 15,154 5 58 Kota, Nellore. 91,945 9 59 Vapodu, Nellore. 10,746 8 60 Ammavaripeta, Nellore. 97,000 14 61 Chennur, Nellore. 2,64,800 16 62 Kommadi, Vishakapatnam. 1,14,343 15 63 Vepagunta, Vishakapatnam. 6,60,211 28 64 Vepagunta, Vishakapatnam. 1,09,060 33 65 Vepagunta, Vishakapatnam. 38,414 39

66 Chinnamursheedkod Vishakapatnam. 1,55,921 26

67 Nakkalapally, Vishakapatnam. 20,575 17 68 Dornakal, Warangal. 68,162 3 69 Kamalapur, Warangal. 3,06,929 4 70 Penukonda, Ananthapur. 2,05,638 6 71 Taderu, West Godavari. 14,400 6 (c) 72 Dharmajigudem, West Godavari. 56,800 1 (c) 73 Vempadu, West Godavari. 60,000 1 74 Pulta, West Godavari. 23,990 6 (d) 75 Vijayarai, West Godavari. 1,48,192 7 (c) 76 Vijayarai, West Godavari. 53,152 7 (f) 77 Srungavruksham, West Godavari. 35,075 7 (2) 78 Ponangi, West Godavari. 30,800 7 (c) 79 Prathivella Lanka, West Godavari. 1,50,000 1 (a) 80 Kamavarapupeta, West Godavari. 11,072 8 (c) 81 Pippala, West Godavari. 1,85,173 2 82 Motumala, Prakasam. 99,539 12 83 Motumala, Prakasam. 1,38,900 10 84 Thimmanapalem, Prakasam. 3,98,500 6 85 Manugoor, Khammam. 73,758 10 86 Uggamadi, Nellore. 15,000 4 87 Vendra, West Godavari. 2,30,905 8 (b) 88 Ellareddy, Nizamabad. 43,378 6 89 Banjapally, Nizamabad. 20,400 14 90 Adlurellareddy, Nizamabad. 78,179 12 91 Nawabpeta, Krishna. 62,900 9 92 Jayanthipuram, Krishna. 20,525 12 93 Jayanthipuram, Krishna. 81,694 13 94 Kuvvada, Krishna. 42,764 8 95 Dondapadu, Krishna. 48,823 13 96 Kothapally, Krishna. 27,000 8 97 Madur, Krishna. 35,520 8

101

98 Polavaram, Krishna. 1,30,000 16 99 Mulkanoor, Karimnagar. 35,463 5 (2) 100 Husnabad, Karimnagar. 1,50,400 5 (3) 101 Palakurthy, Karimnagar. 2,35,843 6 (1) 102 Kamalapur, Karimnagar. 3,37,808 5 (1) 103 Kothapally, Karimnagar. 1,96,420 5 (3) 104 Goventala, Ananthapur. 54,102 5 (c) 105 Dornakal, Warangal. 1,37,700 7 106 Thimmanapalem, Prakasham. 52,000 10 107 Sangapatnam, Kurnool. 2,16,000 2 108 Pathakadapa, Kadapa. 2,20,271 7 (1) 109 Rly Kodur, Kadapa. 2,05,710 7 (1)

Total: 1,15,92,786

7.11.3 SERVICE REGISTERS / RECORDS / REGISTERS / FILES NOT PRODUCED. During the audit for the year 2004-05 an amount Rs. 4,15,89,551 was

incurred as shown here under. But the Service Registers and Files are not produced for verification and certification of audit.

ZILLA PARISHADS:

Sl. No.

Name of the Zilla Parishad & District

Name of the Fund

Amount Rs.


Report (1) (2) (3) (4) (5) 1 Machilipatnam, Krishna. General Fund 93,397

2 Vishakapatnam Vishakapatnam.

E.E.P.R. Kataventla 12,07,342

3 Srikakulam, Srikakulam. Parishad Education Fund 8,58,900

4 Srikakulam, Srikakulam. General Fund 57,068 5 Nellore, Nellore. General Fund 2,02,910 6 Nellore, Nellore. E.E.P.R. Nellore 1,35,505 7 Vizianagaram, Vizianagaram. General Fund 13,750 8 Vizianagaram, Vizianagaram. General Fund 29,21,086 9 Vizianagaram, Vizianagaram. General Fund 18,058 10 Vizianagaram, Vizianagaram. General Fund 1,71,545 11 Vizianagaram, Vizianagaram. General Fund 7,00,110 12 Vizianagaram, Vizianagaram. S.F.C. 7,46,901

13 Mahaboobnagar, Mahaboobnagar. General Fund 52,65,527

14 Mahaboobnagar, Mahaboobnagar.

Parishad Eduction Fund 69,749

15 Eluru, West Godavari. General Fund 18,731 16 Kurnool, Kurnool. Loan Fund 2,86,006 17 Kurnool, Kurnool. General Fund 21,272 18 Kakinada, East Godavari. EEPR Kakinada 46,399 19 Warangal, Warangal. General Fund 4,65,000

102

(1) (2) (3) (4) (5) 20 Warangal, Warangal. General Fund 9,13,533

21 Warangal, Warangal. Parishad Eduction Fund 25,35,479

22 Warangal, Warangal. S.G.R.Y. 3,32,000 23 Kadapa, Kadapa. General Fund 10,00,000 24 Kadapa, Kadapa. General Fund 10,32,000

25 Kadapa, Kadapa. Parishad Eduction Fund 12,51,413

26 Kadapa, Kadapa. Parishad Eduction Fund 1,51,540

27 Karimnagar, Karimnagar. Parishad Eduction Fund 15,41,741

28 Adilabad, Adilabad. SGRY Stream-I 25,000 Total: 22,081,962

MANDAL PARISHADS:

Sl. No.


Amount Rs.


(1) (2) (3) (4) 1 Nizamabad, Nizamabad. 40,03,511 - 2 Mukunoor, Krishna. 15,577 28 3 Mudigonda, Khammam. 1,48,090 5 4 Narsannapeta, Srikakulam. 24,368 8 5 Narsannapeta, Srikakulam. 5,030 14 6 Vangara, Srikakulam. 8,262 15 7 Kothur, Srikakulam. 58,473 17 8 Mothukur, Nellore. 29,763 47 9 Podalapur, Nellore. 9,372 38 10 Kulkacharla, Ranga Reddy. 25,104 20 11 Narpala, Ananthapur. 3,47,520 11 12 Bhadrachalam, Khammam. 7,17,275 3 (2) 13 Ranastalam, Srikakulam. 21,950 6 14 Sampeta, Srikakulam. 11,427 12 15 Udayagiri, Nellore. 25,287 31 16 Muthukur, Nellore. 1,17,059 12 17 Buchireddypalem, Nellore. 2,500 11 18 Muthukur, Nellore. 2,000 23 19 Kodalakur, Nellore. 2,200 14 20 Rapoor, Nellore. 6,000 57 21 Gudur, Nellore. 80,000 35 22 Nayudupeta, Nellore. 15,000 15 23 Kalvakurthy, Mahaboobnagar. 3,83,830 - 24 Achampeta, Mahaboobnagar. 17,32,000 - 25 Buttayagudem, West Godavari. 22,500 34 26 Chagallu, West Godavari. 1,885 13 (2) 27 Gopalapuram, West Godavari. 1,00,000 12 (13) 28 Gopalapuram, West Godavari. 11,949 13 (2) 29 Yelamanchili, West Godavari. 64,480 18 (2)

103

(1) (2) (3) (4) 30 Yelamanchili, West Godavari. 55,080 3 (3) 31 Dasarapally, West Godavari. 25,35,426 20 (1) 32 Nallajarla, West Godavari. 10,400 15 (1) 33 Anumula, Nalgonda. 17,600 13 (a) 34 Shankarpally, Ranga Reddy. 7,04,479 2 35 Kondapuram, Nellore. 21,457 39 36 Sangam, Nellore. 72 32 37 L.Samudram, Prakasm. 1,52,893 3 (a) 38 Nizamabad, Nizamabad. 16,940 18 39 Peddakurapadu, Guntur. 4,25,041 5 (a) 40 Peddakurapadu, Guntur. 600 5 (b) 41 Peddakurapadu, Guntur. 10,000 5 (d) 42 Peddakurapadu, Guntur. 1,59,591 5 (e) 43 Nakarikallu, Guntur. 85,500 13 Total: 12,187,491

GRAM PANCHAYATS: Sl. No.


Amount Rs.


(1) (2) (3) (4) 1 Nadpally, Nizamabad. 1,19,501 2 2 Mirzapur, Nizamabad. 2,651 - 3 Kumarapally, Nizamabad. 62,945 17 4 Ellareddy, Nizamabad. 79,348 20 5 Biknoor, Nizamabad. 57,071 11 6 Ibraheempeta, Nizamabad. 4,545 - 7 Bantupally, Krishna. 66,000 15 8 Ravoor, Nellore. 2,53,250 7 9 Narkooru, Nellore. 5,650 5 10 Kakulooru, Nellore. 56,950 3 (2) 11 Anamedu, Nellore. 25,500 4 (2) 12 Kota, Nellore. 54,000 20 13 Vanadu, Nellore. 2,02,938 19 14 Akiveedu, West Godavari. 6,85,561 7 (d) 15 Mahadevapatnam, West Godavari. 3,962 6 (c) 16 Sungavruksham, West Godavari. 19,786 7 (d) 17 Bhogasamudram, Anathapur. 3,14,551 11 18 Gorantla, Anathapur. 21,188 5 (d) 19 A.Narayanapuram, Ananthapur. 4,61,271 10 (2) 20 Manuguru, Khammam. 87,453 9 21 Kaverampet, Mahaboobnagar. 6,61,080 21 22 Shadnagar, Mahaboobnagar. 4,95,983 16 23 Vatlooru, West Godavari. 88,799 7 24 Thaderu, West Godavari. 14,875 6 (d) 25 Amberpeta, West Godavari. 31,829 2 (c) 26 Vijayarai, West Godavari. 70,875 7 (d) 27 Venkatapur, West Godavari. 17,93,718 6 (d) 28 Korumanidi, West Godavari. 18,450 2

104

(1) (2) (3) (4)

29 Kanchustambampalem, West Godavari. 85,775 8

30 Akkampeta, West Godavari. 13,125 11 31 Bangarupally, Kurnool. 47,680 8 32 Paniyam, Kurnool. 20,865 15 33 Rudravaram, Kurnool. 69,972 15 34 Sirivella, Kurnool. 1,15,579 13 35 Sirivella, Kurnool. 73,575 7 36 Undeshvarapuram, East Godavari. 90,672 8 37 Devily, East Godavari. 25,200 6 (3) 38 Peravam, East Godavari. 20,880 11 39 Peravam, East Godavari. 56,848 12 40 Chirrayanam, East Godavari. 26,000 4 41 Shivakedu, East Godavari. 50,408 4 (4) 42 Chinnachouk, Kadapa. 23,349 6 (2) 43 Errakuntla, Kadapa. 1,12,600 13 44 Paderu, Vishakapatnam. 19,000 24 45 Repagunta, Vishakapatnam. 17,268 32 46 Nawabpatnam, Vishakapatnam. 25,000 - 47 Chinthapally, Vishakapatnam. 1,04,639 - 48 Huzurabad, Karimnagar. 1,740 5 (2) 49 Kothapally, Karimnagar. 1,60,226 5 (5) 50 Thallapally, Adilabad. 1,67,020 7 51 Gangapannu, West Godavari. 18,446 7 (d) 52 Alanpur, Mahabubnagar. 11,000 2 (4) 53 Kodur, Nellore. 1,44,052/ 7 54 Yennagutta, Kurnool. 19,120 7 55 Yenagantla, Kadapa. 40,329 16 Total: 73,20,098

7.11.4 PAYEES ACKNOWLEDGEMENT NOT PRODUCED ZILLA PARISHADS.

Sl. No.


Name of the Fund

Amount Rs.


1 Ananthapur, Ananthapur. General Fund 11,37,992 9(d) 2 Kurnool, Kurnool. General Fund 49,675 25 3 Kurnool, Kurnool. General Fund 41,453 27 Total: 12,29,120

MANDAL PARISHADS:

Sl. No.


Amount Rs.


(1) (2) (3) (4) 1 Amadalavalasa, Srikakulam. 97,910 17 2 Amadalavalasa, Srikakulam. 39,164 15 3 Narsannapet, Srikakulam. 3,000 11 4 Ranasthalam, Srikakulam. 35,959 12 5 Ranasthalam, Srikakulam. 15,978 14

105

(1) (2) (3) (4) 6 Narsannapeta, Srikakulam. 4,25,234 10 7 Kothur, Srikakulam. 53,894 16 8 Kondapuram, Nellore. 23,364 16 9 Venkatachalam, Nellore. 2,250 50 10 Nayudupeta, Nellore. 1,10,600 18 11 Vakadu, Nellore. 22,532 10 12 Rapur, Nellore. 8,660 21 13 Dagadarthi, Nellore. 2,36,047 12 14 Rajendranagar, Ranga Reddy. 44,19,887 27 15 Basheerabad, Ranga Reddy. 7,47,490 2 16 Koilakuntla, Kurnool. 2,33,377 9 17 Koilakuntla, Kurnool. 1,872 8 18 Bangarupally, Kurnool. 1,23,813 7 19 Adoni, Kurnool. 25,00,000 6 (12) Total: 91,01,031

GRAM PANCHAYAT:

Sl. No.

Name of theGram Panchayat & District

Amount Rs.


1 Chevella, Ranga Reddy. 1,03,500 26

7.11.5 AMOUNT REMITTED – CHALLANS NOT PRODUCED MANDAL PARISHADS. During the year 2004-05 an amount of Rs. 19,42,735 was drawn and remitted

to different Heads i.e Seniorage charges, Sales Tax, Income Tax and N.A.C etc., But the challans for the said remittance were not produced to audit for verification. A few of such cases are mentioned below.

MANDAL PARISHADS:

Sl. No.


Amount Rs.


1 Doma, Ranga Reddy. 18,87,660 11 2 Doma, Ranga Reddy. 9,448 13 3 Moinabad, Ranga Reddy. 30,807 11 (2) 4 Poddumul, Ranga Reddy. 13,425 13

Total: 19,41,340

GRAM PANCHAYATS:

Sl. No.


Amount Rs.


1 Kamalapur, Karimnagar. 1,395 5 (3)

106

7.12 MIS-APPROPRIATION OF FUNDS 7.12 A consolidated Statement of Mis-appropriation of funds incur is annexed to

report in Statement No. 9 (12) in all 770 objections were raised involving an amount Rs. 259.41 lakhs.

7.12.2 ZILLA PARISHADS:

ZILLA PARISHAD – ANATHAPUR – ANATHAPUR DISTRICT.

7.12.2.1 SIGNATURES OF AUDIT AUTHORITIES FORGED – SERIOUS IRREGULARITY OF MISAPPROPRIATION – Rs.14,55,878.

As verified from the Vouchers No. 160 / 05-04, 161 / 05-2004, 177 / 05-2004, 217 / 06-2004 and 850 / 11-2004 of P.F. Final payments for Rs. 14,55,878 as detailed in the Annexure, it is noticed that the claims have not been sent to pre-audit before making payment but forged the Signature of District Audit Officer and amounts were paid by the Zilla Parishad, Anantapur which is a serious irregularity. Payments were made based on these vouchers without any verification which is a serious lapse. The connected file and ledgers were also not made available to audit for verification.

In the absence of the above, the genuineness of the claims and their disbursements is doubtful and could not be verified in audit.

Hence the transactions under Provident Fund Account would need to be investigated and the loss sustained if any, by the institution would need to be made good by the person or persons responsible and the credit particulars pointed out to audit.

Sl. No.

Vr No. & Date Name of the Individual. Account

No.

Amount Sanctioned &

Nature of Payment

1 160 / 05-2004

Smt. K.Lakshmi Devi, S.G. Assistant, Vidapanakal.

7596 3,36,570 (Final Payment)

2 161 / 05-2004

Sri K. Lokanath, M.E.O., Vidapanakal.


3 177 / 05-2004

Sri K.Sainath, L.F.L.H.M. Vidapanakal.


4 217 / 06-2004

Smt.G.Suryanarayanamma, W/O.Late M.Ismail Khan, Panchayat Secretary, Dhruapuram, Gooty (Mandal)

8440 1,56,876

5 896 / 11-2004

Smt. P.Sameera, Urdu Teacher, SGT MP Urdu Elementary School (Boys) Pamidi.

7444 3,32,716

Total: 14,55,878(Para No. 10 of the Audit Report)

EXECUTIVE ENGINEER (P.R) ANATHAPUR – ANATHAPUR DISTRICT.

7.12.2.2 AMOUNT DRAWN ON SELF CHEQUE – NOT ACCOUNT FOR – MISAPPROPRIATION OF FUNDS – Rs. 1,30.465.

An amount of Rs. 1,30,465 drawn on self cheques bearing Nos. 189835 & 189836 dated: 06-04-2004 by the Executive Engineer, P.R., Ananthapur was not

107

accounted for and the particulars of expenditure was incurred. The entire amount drawn was misappropriated by the Executive Engineer, P.R and Ananthapur. (Para No. 8 (A) of the Audit Report)

ZILLA PARISHAD – NIZAMABAD – NIZAMABAD DISTRICT. 7.12.2.3 DOUBLE PAYMENT OF SUSPENSION PERIOD SALARY OF SRI

N.SATYAVEER, SENIOR ASSISTANT, ZILLA PARISHAD HIGH SCHOOL DICHPALLY – MIS-APPROPRIATION – NEEDS RECOVERY – Rs. 83,807.

On verification of the School Cash Book, Pay Bills Register and Aquittance Register, it is noticed that the suspension period salary of Sri N.Satyaveer, Senior Assistant of Zilla Parishad High School, Dichpally from 06-11-2000 to 23-04-2001 was drawn & paid twice as detailed below.

Sl. No.

Name of the

Executive authority

Sanction Progs No.

Date

Bill No. Period

Amount Sanctioned

Rs.

Type of Leave

Sanctioned

Amount paid Rs.

Cheque No. & Date

1 T.Kishan Rao, HM, ZPHS Dichpally

303/ 02-03, 11-

03-03

308/ 03

06-11-2000 to 23-04-

2001

83,807 Earned Leave 83,807 5419/B- 541888 23-04-03

2 District, Education Officer, Nizamabad

6166/A4-67/01, 08-

04-04

Nil/ 10-

9-04

06-11-2000 to 23-04-01 & 12-06-01 to 16-07-01

84,212 Waiting period treated as duty as per APAT orders, Hyderabad.

84,212 699199 / 27-10-04

An amount of Rs. 83,807 was drawn twice from the Secondary Education Fund of Zilla Parishad for the same period by different officers and paid to the individual as per the acquittance register Vide P.No. 46, dated April, 2004. Thus an amount of Rs. 83,807 was drawn in excess and misappropriated, which needs immediate recovery from the responsible person along with penal interest besides initiating disciplinary action against them. (Para No. of the Audit Report) 7.12.2.4 SITTING FEE – ADVANCE DRAWN FROM GENERAL FUNDS

– UN-DISBURSED AMUNT NOT REMITTED – CAUSED MIS-APPROPIRATION OF FUNDS – NEEDS RECOVERY.

An amount of Rs. 13,700 was drawn from general funds of following Zilla Parishads asadvance to meet the expenditure for payment of sitting fee to members, who were attended for general body meeting held on different dates as detailed below.

Sl. No.

Name of the

District

Voucher No. & Date

Amount Drawn

Rs.

Date of Meeting

Amount disbursed

Un-disbursed amount

Rs.


Report 33 / 25-05-04 1,950 27-05-04 1,250 700 1 Nalgonda 80 / 20-08-04 1,950 23-08-04 700 1,250

16

2 Adilabad 150 / 02-05 1,900 - 1,500 400 7 141 / 17-12-04 1,850 18-12-04 1,400 450 3

Ranga Reddy 164 / 11-03-05 1,850 12-03-05 1,400 450

10

64 / 25-06-04 2,000 650 1,350 107 / 04-10-04 1,000 350 650 121 / 24-01-04 600 650 (-)50

4 Mahabub-nagar

125 / 24-01-04 600

-

450 150

9

Total: 13,700 8,350 5,450

108

Out of Rs. 13,700 an amount of Rs. 8,350 was disbursed to members as explained in the table, leaving a balance amount of Rs. 5,450, which was not remitted to the General Funds of Mandal Parishad, and Zilla Parishad till the close of audit. Hence, it is irregular and constitutes Mis-appropriation of funds and needs recovery besides inatating disciplinary action against the responsible person (or) persons

7.12.3 MANDAL PARISHAD:

MANDAL PARISHAD – TANUR – ADILABAD DISTRICT.

7.12.3.1 DRAWAL OF CONTINGENT GRANT WITHOUT ANY PURPOSE – KEPT IN STATE BANK OF HYDERABAD BRANCH, MUDHOLE BRANCH, MUDHOLE – LEADS TO TEMEPORARY MIS-APPROPIRATION OF FUNDS – NEEDS REMITTANCE TO ELEMENTARY EDUCATION FUND OF MANDAL PARISHAD – Rs. 1,50,712.

An amount of Rs. 1,50,712 was drawn towards transfer of contingent grant from Elementary Education fund of Mandal Parishad, Tanur vide Voucher No. 360, dated: 31-03-2005 and kept in the State Bank of Hyderabad branch, Mudhole under A/c. No. 01100050074, which was released by District Education Officer to meet the expenditure of contingencies such as wages to Part-time sweepers, schools contingencies, T.A. etc.,.

The Mandal Education Officer, Tanur has not utilized the said amount, which was kept in the Bank and also not explained the reasons for which the amount was transferred from Treasury to State Bank of Hyderabad branch, Mudhole in audit, with drawing of amount from the Treasury without any purpose, which may lead to temporary mis-appropriation of funds. Immediate action would need to be taken to remit the amount of Rs. 1,50,712 to the Elementary Education fund of Mandal Parishad, Tanur under intimation to audit. (Para No. 13 of the Audit Report)

MANDAL PARISHAD – MULAKALAPALLY – KHAMMAM DISTRICT.

7.12.3.2 GRANT-IN-AID – CONTINGENT GRANT RELEASED BY THE DISTRICT EDUCATIONATION OFFICER – NEEDS RECOVERY – Rs. 99,325.

An amount of Rs. 1,37,700 was drawn by Smt. R. Sai Latha, Junior Assistant on behalf of the Mandal Education Officer on self Cheque bearing No. C-985746, dated: 16-03-2005 Vide Voucher No. 323, dated: 16-03-2005 towards reimbursement of wages amount of Mandal Parishad, General funds which was already paid to the sweepers (2) from the Mandal Parishad, General funds and Elementary fund (Teaching grant) as detailed in Proceedings Rc. No. A2/contingencies/2005, dated: 11-03-2005 of Mandal Education Officer, Mandal Parishad, Mulakalapally.

Out of which an amount of Rs. 38,375 was remitted to general funds of Mandal Parishad vide Challan. No. 37869, dated: 16-03-2005 and the remaining amount of Rs. 99,325 was kept on hand un-remitted, which constitutes mis-appropriation of funds and needs immediate action to recover the amount from the responsible person duly imposing Penal interest beside initiating disciplinary action against the defaulter under intimation to audit as well as to the District Educational Officer. (Para No. 6 of the Audit Report)

109

7.12.4 GRAM PANCHAYAT:

GRAM PANCHAYAT – TALLAPALLY – ADILABAD DISTRICT.

7.12.4.1 CASH COLLECTED BY THE N.M.R. AND HANDED OVER TO THE SECRETARY – BUT NOT REMITTED TO THE GRAM PANCHAYAT FUNDS – CAUSES MIS-APPROPIRATION OF FUNDS – NEEDS RECOVERY – Rs. 22,014.

During course of audit, it was observed that the following amounts were collected by the Karobary and the same amount was handed over to the then Secretary as detailed below:-

Date Receipt No. Amount Rs.

Date of amount received by the

Secretary

Irsalnama Page No.

02-11-2004 Book No. 5 401 to 432

11,270 09-11-2004 39

27-11-2004 Book No. 433 to 466/5

10,744 15-12-2004 43

Total: 22,014 But the same amount was not remitted to the Gram Panchayat funds by the

then Secretary, Sri Syed Yusuf Ali till the end of the audit, which is irregular and constitutes mis-appropriation of funds and needs recovery besides initiating disciplinary action against the individual. (Para No. 6 of the Audit Report)

GRAM PANCHAYAT – PALAKOLLU (RURAL) – WEST GODAVARI DISTRICT. 7.12.4.2 TAP CONNECTION DONATIONS – COLLECTED THROUGHJ

DUPLICATE RECEIPTS – NOT REMITTED TO GRAMPANCHAYAT FUNDS – MIS-APPROPRIATED – Rs. 97,500

During the course of audit it is noticed that, Donations for 39 private tap connections were collected by Sri S.Satya Srinivas, J.A.B.C. by issuing Duplicate Receipts to that effect. Donating amount for each tap connections is Rs. 2,500. Thus an amount of Rs. 2,500 x 39 = 97,500 collected through Duplicate Receipts was neither taken into cash book nor remitted to Gram Panchayat funds. Thus an amount of Rs. 97,500 Gram Panchayat Funds were misappropriated and needs immediate recovery from Sri S. Satya Srinivas, J.A.B.C. along with penal interest besides initiating disciplinary action against him. (Para No. 10 of the Audit Report)

GRAM PANCHAYAT – KADIPIKONDA – WARANGAL DISTRICT. 7.12.4.3 MISAPPROPRIATION – PROPERTY TAX GRANT RECEIVED

FROM THE GOVERNMENT AND REMITTED TO GRAM PANCHAYAT FUNDS THROUGH TREASURY – SHOWN AS HOUSE TAX COLLECTION – LOSS – NEEDS RECOVERY – Rs. 23,339.

During the year under audit it is noticed that, an amount of Rs. 23,339 was remitted to the Gram Panchayat funds in the Sub-Treasury Pass Book through challan No. 98216 / 16-12-2004 towards property Tax Grant received from the Government. But the same amount was shown as collection of House Tax in Kirthi on 16-12-2004

110

remitted to the Gram Panchayat Funds through Sub-Treasury Pass Book. There fore an amount of Rs. 23,339 towards collection of House Tax was not credited to Sub-Treasury Pass Book and caused loss to the Gram Panchayat Funds. Action would need to be taken to investigate into the said matter departmentally and the loss sustained in this regard would need to be recovered from person / persons responsible and credited to the Gram Panchyat Funds. (Para No. 4 (3) of the Audit Report)

GRAM PANCHAYAT – PASRA – WARANGAL DISTRICT.

7.12.4.4 MISAPPROPRIATION – EXPENDITURE CLAIMED TWICE – IRREGULAR LOSS NEEDS RECOVERY – Rs. 8,514.

As verified from the paid vouchers and Cash Book of General Funds & EFC Fund of Gram Panchayat for the year 2003-04 and 2004-05 respectively it is noticed that a sum of Rs. 8,514 was incurred as expenditure for the same purpose in both the funds as detailed below.

Sl. No. Details of Expenditure Particulars of Drawal 1. Tractor Rent 2,0502. Slit removal 2,4003. Bleaching Powder 2,014

1

4. Slit removal 2,050

Drawn through Cheque No. 989324 dated: 27-03-2004 from General

Funds.

Total: 8,514 1. Tractor Rent 2,0502. Slit removal 2,4003. Bleaching Powder 2,014

2

4. Slit removal 2,050

Drawn through Cheque No. 191863 dated: 15-04-2004 from E.F.C.

Funds.

Total: 8,514

As such the above expenditure was booked and drawn twice for the same purpose which is irregular and causes misappropriation of Rs. 8,514. Therefore action would need to be taken to recover the said amount from the person / persons responsible and credited to the Gram Panchayat funds. (Para No. 4 of the Audit Report)

GRAM PANCHAYAT – MALLAIPALEM – KRISHNADISTRICT.

7.12.4.5 AMOUNT COLLECTED – BUT NOT REMITTED TO GRAM PANCHAYAT FUNDS – MIS-APPROPIRATION – NEEDS RECOVERY – Rs. 13,336.

As verified from the Bill Collector register and cash book of the Gram Panchayat, Mallaipalem from the year 2004-05, an amount of Rs. 13,336 was collected towards taxes, but not remitted to gram Panchayat funds till the close of audit as detailed below.

Sl. No.

Bill Collector Register Page No. Date of Collection Amount Collected

Rs. 1 84 05-06-2004 2,9112 85 05-06-2004 2,6363 86 10-06-2004 4,5694 87 13-06-2004 3,220 Total: 13,336

111

Thus an amount of Rs. 13,336 was misappropriated and needs immediate recovery from the responsible persons along with penal interest besides initiating disciplinary action against them. (Para No. 10 of the Audit Report)

GRAM PANCHAYAT – PADVAP – NIZAMABAD DISTRICT. 7.12.4.6 DOUBLE DRAWAL OF ENHANCED WAGES OF SRI SRINU

KUMAR – MIS-APPROPRIATION – NEEDS RECOVERY – Rs. 3,500.

An amount of Rs. 3,500 was drawn twice by the Executive authority of Gram Panchayat towards enhanced wages of Sri Srinu Kumar as detailed below.

Sl. No.

Voucher No. & Date Purpose Period Amount Draw

Rs. 1 50 /

22-06-2004 Enhanced Wages

Payment 11/2003 to 05/2004

(@ 500 per x 7) 3,500

2 11 / 10-09-2004

Enhanced Wages Payment

11/2003 to 05/2004 (@ 500 per x 7)

3,500

Thus an amount of Rs. 3,500 was excess drawn and Misappropriated, which needs recovery from responsible persons besides initiating disciplinary action against him. (Para No. 19 of the Audit Report)

GRAM PANCHAYAT – CHERLA – KHAMMAM DISTRICT. 7.12.4.7 COLLECTION AMOUNT – NOT REMITTED TO GRAM

PANCHAYAT FUNDS – MIS-APPROPRIATED BY SRI K. VENKATESWARLU, JUNIOR ASSISTANT – NEEDS RECOVERY – Rs. 11,045.

An amount of Rs. 11,045 was collected by Sri K. Venkateswarlu, Junior Assistant towards House Tax and Rents as detailed below. But the same amount was neither brought to Chitta nor remitted to Gram Panchayat funds, which constitutes Mis-appropriation of funds by Sri K.Venkateswarlu, Junior Assistant of Gram Panchayat, Cherla.

Sl. No. Receipt No. Month &

Year Nature of Collection Amount Collected

1 882 to 1990 05/2005 House Tax & Rents. Rs. 5,9432 2801 to 2819 05/2005 Rents, Bande & Others Rs. 3,8903 2820 to 2823 07-08-2005 Rents & Bande Rs. 1,212 Total: Rs. 11,045

Immediate action would need to be taken to recover the same along with penal interest besides initiating disciplinary action against the individual under intimation to audit. (Para No. 12 of the Audit Report)

GRAM PANCHAYAT – KOSIGI – KURNOOL DISTRICT. 7.12.4.8 COLLECTION OF HOUSE TAX – BUT NOT REMITTED TO GRAM

PANCHAYAT FUNDS – MISAPPROPRIATION – NEEDS RECOVERY – Rs. 27,285.50.

As could be verified from the Cash Book, Demand register and chitta of Gram Panchayat, Kosigi for the year 2004-05, an amount of Rs. 1,94,286.19 was collected

112

by Sri Heeranna, Bill Collector towards House Tax but remitted only an amount of Rs. 1,67,000.69 leaving a balance amount of Rs. 27,285.50 unremitted and misappropriated the same.

Action would need to be taken to recover the amount from Sri Heeranna, Bill Collector besides initiating disciplinary action against him. (Para No. 6 (5) of the Audit Report)

GRAM PANCHAYATS – ANATHAPUR DISTRICT. 7.12.4.9 COLLECTION OF TAXES – ARREAR AMOUNT COLLECTED –

NOT ACCOUNTED FOR – MISAPPROPRIATION – Rs.3,96,173-66. The House tax and private tap bill arrears collected were not accounted for by

the Bill collectors concerned. On verification of the outstanding bills as per the arrear demand register, some of the bills were found missing and the amount covered under the said bills are also not accounted for. Thus the amount covered under the missing bills collected was misappropriated.

Sl. No.

Name of the Grampanchayat &

District

Year to which arrear relates

Amount collected & Misappropriated

Rs.


Report 2000-01 15,382.74 2001-02 30,065.18 2002-03 2,597.28

1 Kanekal, Anatapur (H.T.)

2003-04 16,333.94

12

64,379.14 2001-02

27,424.32

2002-03 13,373.69 2003-04 29,231.43

2 Mudigubba, Anathapur (H.T.)

2004-05 1,319.37

6

71,348.81 2002-03 7,200.00 2003-04 3,600.00

3 Chilmathuru, Anathapur (Private tap fee)

2004-05 14,880.00

6 (a)

25,680.00 2001-02 6,192.68 2002-03 5,011.06 2003-04 1,477.30

4 Chilmathuru, Anathapur (H.T.)

2004-05 22,379.82

6 (b)

35,060.86 2002-03 16,649.00 2003-04 40,701.35

5 Yadiki, Anathapur (H.T.)

2004-05 80,747.70

11

1,38,098.05 6 2001-02 29,123.92

Gorantla, Anathapur (H.T.) 2001-02 11,407.88

6

40,531.80 7 Gorantla, Anathapur

(Pvt. Tap fee) 2000-01 21,075.00 6

113

7.12.4.10 HOUSE TAX AND MISCELLANEOUS COLLECTION – AMOUNT COLLECTED BUT NOT REMITTED TO GRAM PANCHYAT FUNDS – MISAPPROPRIATION OF FUNDS – Rs. 3,60,396-20.

As verified from the bill Collectors collection Register of following Gram Panchayats, the house tax, license fee, tap fee and miscellaneous collections collected from the tax payees was not remitted to the Gram Panchayat funds resulting in misappropriation of Gram Panchayat funds as detailed below.

Sl. No.


Date of Collection

Amount collected &

Misappropriated Rs.


Report 1 Kosgi, Mahaboobnagar. 05-07-2004 to

25-09-2004 5,760.00 9

2 Kosgi, Mahaboobnagar. 27-10-2004 onwards

12,525.00 9

3 Kosgi, Mahaboobnagar. 29-01-2005 to 28-02-2005

5,410.00 9

4 Makthal, Mahaboobnagar. 22,278.00 6 19-11-2004

to 02-02-2005 12,490.00 8

23-04-2005 to 01-06-2005

12,318.00 8

06-06-2005 to 02-07-2005

13,721.00 8

5 Deverkadra, Mahaboobnagar.

02-07-2005 to 04-07-2005

11,187.00 8

6 Chimakurthi, Prakasam. 1,02,862.40 8 7 Mudiguvva, Ananthapur. 21-08-2004

to 28-02-2005 25,330.00 6 (a)

8 Mudiguvva, Ananthapur. 05-04-2005 to 02-06-2005

25,011.00 6 (b)

9 Madakasira, Ananthapur. (License Fees)

01-04-2004 to 31-03-2005

10,624.00 7

10 Madakasira, Ananthapur. (Tap Fee)

01-04-2004 to 31-03-2005

8,880.00 7 (a)

11 Madakasira, (H.T.), Ananthapur.

27-11-2004 20-12-2004

10,159.80 7 (b)

12 Madakasira, (H.T.) Ananthapur (Misc.)

01-01-2005 to 31-03-2005

49,680.00 7 (c)

13 ChivamathuruAnanthapur (Private Tap Fee)

18-11-2004 to 10-02-2005

32,160.00 6

Total: 3,60,396-20 GRAM PANCHAYAT – KALWAKURTHY – MAHABOOB NAGAR DISTRICT. 7.12.4.11 DRAWAL OF FUNDS IN EXCESS OF REQUIREMENT – NOT

REMITTED TO THE GRAM PANCHAYAT FUNDS – DIRECT MIS-APPROPRIATION – Rs. 52,676.

As could be verified from the cash book of General funds of Gram Panchayat, Kalvakurthy, Mahaboobnagar District for the year 2004-05, an amount of Rs.

114

1,27,033 was drawn in Voucher No. 50 / 04-2004 towards the purchase of submersible motor pumps. The actual expenditure booked was Rs. 74,357 only. The Executive Authority has deliberately drawn Rs. 52,676 in excess and the same was not recovered and remitted till the close of audit. Thus an amount of Rs. 52,676 was misappropriated.

Action would need to be taken to recover the amount from the responsible persons besides initiating disciplinary action against them. (Para No. 21 of the Audit Report)

GRAM PANCHAYAT – SHAMSHABAD – RANGA REDDY DISTRICT.

7.12.4.12 CASH BALANCE – MIS-APPROPRIATED BY SRI VENKATA RAMANA, EX-SECRETARY – NEEDS RECOVERY – Rs. 26,073

An amount of Rs. 3,81,804 was shown as closing balance by the end of 30-09-2002 by the Secretary Sri Venkata Ramana, who was worked up to 30-09-2002 in the Gram Panchayat Shamshabad. The following amounts were remitted to the Gram Panchayat funds as detailed below leaving a balance amount of Rs. 26,073.

Sl. No. Challan No. & Date Amount in Rs. 1 103 / 23-10-2002 40,000 2 117 / 07-11-2002 2,00,000 3 136 / 29-11-2002 40,000 4 81 / 09-04-2003 75,731 Total: 3,55,731

The balance amount of Rs. 26,073 was neither handed over to his successor nor remitted to Gram Panchayat funds till the close of audit, which constitutes mis-appropriation of funds.

Action would need to be taken to recover the amount from Sri Venkata Ramana, Ex-Secretary and remitted to Gram Panchayat funds, besides taking disciplinary action against him. (Para No. 1 of the Audit Report)

GRAM PANCHAYAT – PERAVARAM – EAST GODAVARI DISTRICT.

7.12.4.13 CASH ON HAND – NOT REMITTED TO GRAM PANCHAYAT FUNDS – MIS-APPROPRIATIED – Rs. 1,72,986.

On verification of the records it was noticed that, an amount of Rs. 81,298-91 was kept as cash on hand at the end of the year 2003-04 (i.e.,) on 31-03-2004. Out of the said amount an amount of Rs. 81,250 was shown as remitted to the S.T. Pass Book through Challan No. 5131, dated: 04-08-2004. But the connected Challan was not produced for verification in audit. The said amount of Rs. 81,250 was also not credited to the Sub-Treasury Pass Book till date. Thus the amount of Rs. 81,250 was mis-appropriated by Sri K. Padmanabhaiah, Panchayat Secretary.

Further at the of the year 2004-05 (i.e.,) on 31-03-2005 an amount Rs. 91,736 was kept as cash on hand. But the said amount was not credited to Sub treasury Account of the Gram Panchayat funds. Mean while an amount of Rs. 1,00,000 and Rs. 40,000 were drawn through Cheque No. 404454 dated: 29-04-2005 and 404456 dated: 16-05-2005 respectively from the Gram Panchayat funds. The reasons for drawal of said amount of Rs. 1,40,000 without remittance of huge amount of Rs.

115

91,736 kept under cash on hand was also not explained in audit. This leads to the conclusion that the amount kept under cash on hand at the end of the year 2003-04 and 2004-05 amounting to Rs. 81,250 and Rs. 91,736 aggregating to Rs. 1,72,986 was misappropriated and needs recovery from the Village Secretary who is due to retire on superannuation on 30-06-2006. (Para No. 13 & 14 of the Audit Report)

7.12.4.14 AMOUNT DRAWN – DETAILS OF EXPENDITURE NOT KNOWN – AMOUNT MIS-APPROPRIATED – NEEDS RECOVERY – Rs. 5,55,082.

On verification of the Cash Books of the various funds of the following Gram Panchayats, that the amounts were drawn was neither noted in the Cash Book nor intimated in audit. This leads to the suspicion of misappropriation of the funds of the Gram Panchayats concerned. Action would need to be taken to investigate on the drawal of above said amounts and loss sustained would need to be recovered from the person or persons responsible and credited to the connected funds.

Sl. No.


& District

Name of the Fund

Voucher No. / Date

Amount Drawn

Rs.


Report E.F.C. 1 / 02-03-2005 28,139 1 S.F.C. 2 / 31-03-2005 24,504

1 Koruturu, West Godavari.

E.F.C. 3 / 31-03-2005 31077 2 S.G.R.Y. 1 / 10-08-2004 21,676 1 2 Putigunta, West

Godavari S.G.R.Y. 2 / 04-03-2005 39,236 - E.F.C. 06-05-2004 9,115 16

S.G.R.Y. 24-09-2004 / 17-12-2004

8,000 17,000

13 3 Vantadapalli,

Visakhapatnam

General Funds

15-05-2004 / 23-08-2004 / 11-09-2004 / 28-03-2005

8,100 1,000

15,000 3,600

6

4 Bara Mari, Visakhapatnam

S.G.R.Y. 10-04-2004 76,200 11

5 G.Ragampeta, East Godavari

General Funds

05-07-2004 8,000 7

6 Divili, East Godavari

General Funds E.F.C.

143 / 28-03-2005 / 27-03-

2005

1,37,000 1,27,435

8

116

7.13 EXCESS PAYMENTS 7.13 It was observed that in several cases excess payments were made due to

a) Incorrect calculations b) Excess totaling in bills c) Admission of inadmissible claims d) Lack of knowledge of Government instructions

7.13.1 A consolidated Statement of Wasteful expenditure incur is annexed to report in Statement No. 9 (13) in all 4,632 objections were raised involving an amount Rs. 550.13 lakhs.

A few of such instances of excess payments noticed in audit reports are furnished hereunder.

7.13.2 ZILLA PARISHAD – NALGONDA – NALGONDA DISTRICT.

7.13.2.1 SGRY WORKS – NON-DEDUCTION OF 20% VOIDS IN CLEARING LIGHT JUNGLE – EXCESS PAYMENT – Rs. 5,905.

During audit on verification of the following works it was noticed that payment was made for clearing of jungle without deducting voids @ 20% resulting in excess payment to a tune of Rs. 5,905.

Name of the Work

Light jungle

cleared in Sq. Ms

Voids to be

deducted @ 20%

Rate per 10 Sq.Ms

Rs.

Excess payment

Rs.

Vr No. & Date

M.B No.

Formation of road from Goduvalla chintha to Tanner road at Neernamula village Ramannapeta Mandal

6000 1200 17 2,040 45 / 29-09-

2004

A/744/ 02-03

Construction of feeder channel at Nallacheru at Dubbaka (V) Ramannapet (M)

5580 1116 17 1,897 93 / 02-02-

2005 & 13 / 22-

03-2005

ZB/839/ 02-

03 P.No.

7

Improvement to road from Peda Kandukur to Tallagudem

4800 960 20.50 1,968 63 / 04-11-

2004

A/301/ 02-03

P.No.18

Total: 5,905 (Para No. 13 (3) of the Audit Report)

117

ZILLA PARISHAD – VIZIANAGARAM – VIZIANAGARAM DISTRICT. 7.13.2.2 WORKS – SGRY WORKS EXCESS RATE THAN SSR RATE

ALLOWED FOR CEMENT – EXCESS PAYMENT – NEEDS RECOVERY – Rs. 53,340.

During the course of audit of SGRY funds it was observed that the cost of cement was allowed @ Rs 3,000 per MT when it was Rs. 2,400 per MT in SSRs in the following Mandals by the Executive Agencies as a result of which excess payments were made to the contractors.

Sl. No.

Name of the Mandal / Executive Agency

Excess payment due to allowing excess rate for cement

1 Garividi(03-04) Rs. 15,7202 Saluru (03-04) Rs. 24,4503 Nellimarla EE,PR sub-divison Rs. 13,170 Total: Rs. 53,340

(Para No. 15 (h) of the Audit Report)

7.13.3 MANDAL PARISHADS – VIZIANAGARAM DISTRICT. 7.13.3.1 SGRY WORKS – NON-DEDUCTION OR SHORT DEDUCTION OF

SEIGNIORAGE CHARGES AND TOT – EXCESS PAYMENT – NEEDS RECOVERY.

During verification of SGRY work bills of the following mandals of Vizianagarm district Iit was noticed that the Seigniorage charges and TOT were either not deducted in some cases or short deducted in others resulting in consequential excess payments as detailed below.

Sl. No.


Type of Deduction

Not Deducted /

Short Deducted

Excess Payment

Rs.


Report

1 Balijipeta, Seigniorage charges

Short deducted

1,327 15 (e)

2 Bhogapuram TOT Not deducted 1,383 3 Bondapalli TOT Not deducted 398 4 Gantyada TOT short deducted 3,140 5 Kothavalasa TOT Not deducted 1,970 6 Poosapatirega TOT Not deducted 795 7 Vizianagaram TOT short

deducted 4,848

8 Nellimarla PR Sub division

TOT Not deducted 793

9 G.L. Puram Seigniorage charges

Not deducted 11,527

10 Gajapathinagaram, PR sub-divison

TOT Not deducted 1,973

11 Kothavalasa PR, sub-division

TOT Not deducted 990

12 Vallur, Kadapa, (SGRY funds)

TOT Not deducted 2,768 6 (2)

Total: 31,912

118

Sl No.


No. of works

Type of Deduction

Not deducted / Short

Deducted

Excess Payment

Rs.


Report

TOT Not Deducted

4,649 33

IT - do - 4,649 33 APGST - do - 21062 33

1 Jiyamma Valasa,

11

NAC - do - 4,963 33 T & P - do - 8,016 25

IT - do - 14,130 25 APGST - do - 4,0685 25

2 Dattirajenuru 32

NAC - do - 5,745 25 TOT - do - 5,566 18

T & P - do - 3,061 18 IT - do - 6,886 18

3 Denkada 6

APGST - do - 12,244 18 TOT - do - 7,170 45 IT - do - 7,170 45

APGST - do - 12,811 45 QC

Charges - do - 1,595 45

4 Mentada 21

NAC - do - 1,595 45 IT - do - 3,580 27

APGST - do - 26,204 27 QC - do - 3,149 27

5 Gantyada 15

NAC - do - 3,149 27 T & P - do - 6,528 25

IT - do - 7,729 25 APGST - do - 26,108 25

QC Charges

- do - 1,754 25

6 Kurupam 6

NAC - do - 3,263 25 7 P.P.Rega 17 APGST - do - 30,313 27

TOT - do - 12,111 25 IT - do - 2,821 25

8 Garugubill 11

APGST - do - 21,533 25 Total: 3,10,241

GRAM PANCHAYATS:

Sl No.

Name of the Gram


No. of works

Type of Deducti

on

Not deducted /

Short Deducted

Excess Payment

Rs.

Para No. of.

the Audit

Report (1) (2) (3) (4) (5) (6) (7) 1 Throvagunta,

Prakasam. 10 SC Not

deducted 26,548 6

119

(1) (2) (3) (4) (5) (6) (7) SC Not

deducted 9,056 2 Jagapathinagara,

East Godavari. 4

ST - do - 25,272

9, 11

3 Ganganapalli, East Godavari.

1 SC - do - 509 13

SC - do - 3,612 4 Edurlanka, East Godavari.

1 IT - do - 3,910

6 (1)

5 Muddanur, Kadapa.

1 IT - do - 759 15

6 Choppadandi, Karimnagar.

1 IT - do - 2,363 8 (iv)

IT 2,049 7 Malkapur, Ranga Reddy.

5 ST

- do - 2,744

21

8 Aragonda Chittoor.

3 IT - do - 6,606 16

SC - do - 5,968 9.1 9 Devanakonda, Kurnool.

11 IT - do - 10,475 9.2 IT 7,809 10 Vallur, West

Godavari. 2

ST - do -

6,972 8 GF

11 Kopella, West Godavari.

1 TOT - do - 2,261 7 GF

12 Lakveedu, West Godavari.

11 TOT - do - 28,904 8 GF

13 Shanivarapu peta, West Godavari.

1 TOT - do - 472 8 (a) GF

14 Anakoderu, West Godavari.

2 TOT - do - 4,,068 11 EFC

15 Pragadavaram, West Godavari.

2 TOT - do - 16,269 2 EFC, SFC

16 Akiveedu, West Godavari.

4 TOT - do - 7,963 11 (a) SGRY

17 Venkatapuram, West Godavari.

2 TOT - do - 3,517 7 SGRY

18 Anakoderu, West Godavari.

1 TOT - do - 635 9 SGRY

Total: 1,78,741 The excess payment made would need to be recovered from the persons

responsible and credited to SGRY funds. ZILLA PARISHAD – GUNTUR – GUNTUR DISTRICT. 7.13.2.3 WORKS – SEIGNIORAGE CHARGES NOT RECOVERED OR

SHORT RECOVERED – EXCESS PAYMENT – NEEDS RECOVERY – Rs. 25,590.

During the verification of work bills it was noticed that Seigniorage charges were added to the estimates, but in the following cases the same were either not recovered or short recovered resulting in consequential excess payment to the executants of the works which should be recovered from the persons responsible.

120

Name of the work

M. B No.

Vr. No. & Date

Material

Qty collected Cum.

Seigniorage

charges to be

recovered Rs.

Seigniorage

Charges recovered

Rs.

Excess payment

Rs.

Para No.of the

Audit Report

ZP / 201-

B/00-01 1462-A 02-03

BT road in Chinnavadla pudi, Mangalagiri

1463-A 02-03

13 / 04-05-2004

Gravel 285.60 Cum.

3,713 Nil 3,713 5(3) EE PR

Formation of road in Butchai palem

ZP / 496-B / 01-02

31 / 08-2004

- do - 960 Cum

12,480 10,400 2,080 5(8) EE PR

Const. of drain in Rupana guntla

129-A/ MP/ 02-

03

17 / 31-03-2004

Sand 246.87 6,711 396 6,315 13 SGRyY

Metalling road in Narsaroa peta (M)

596/ 01-02

68 / 08-2004

Earth work

1037.05 Cum

13,482 Nil 13,482 5(2) EE PR

Total: 25,590

ZILLA PARISHADS – ADILABAD & PRAKASAM DISTRICTS.

7.13.2.4 WORKS – EXCESS QUANTITIES EXECUTED – EXCESS PAYMENT – NEEDS RECOVERY.

During the course of audit it is noticed that inexecution of the following works excess quantities were executed over and above the estimated quantities as detailed below. The excess quantities executed were not regularized either by way of working estimate or deviation report by the competent authority resulting in excess payments which should be recovered.

Sl. No.


& District

Name of the work

M. B No.

Vr No. & Date

Amount Rs.


Report

1 Adilabad, Adilabad.

Gravelling of road

431 / Sha / 2003

33 / 11- 2004

31,741 13 (2)

2 Prakasam, Prakasam.

C.C., Road

- 63 / 07-2004

38,583 10

Total: 70,524


7.13.2.5 SGRY WORKS – NO RECOVERIES MADE AGAINST DEFICIENCES POINTED OUT BY QUALITY CONTROL WING – EXCESS PAYMENT – NEEDS RECOVERY – Rs. 18,941.

During verification of SGRY works it was noticed that no recoveries were made for the deficiencies pointed out by quality control wing resulting in an excess payment as shown below:

121

Name of work Deficeincy pointed out

Resultant loss Rs.

Letter Rc. No. of Deputy Executive

Engineer Vigilance & Quality Control wing

Vizianagaram Const. of CC road at Vallapuram 30%

Over size of 40 mm HBG metal 20% to 30%

1,732

Short thickness 10%

9,328Const. of CC road at Kothavalasa 40%

Over size of metal 20% to 30%

1,059

170/AE2/V&QC/ Vizianagaram/O2 / 13-

12-2004

Less weight of 65 mm HBG 21%

5,934Const. of CC road at Punikalavalasa of Kumanjupeta 30% Over size metal

20% to 30% 888

170/AE2/V&QC/ Vizianagaram/2003 / 04-

12-2004

Total: 18,941

Action would need to be taken to recover the excess payment made for Rs. 18,941 from the person or persons responsible besides taking action for disobeying the points raised by the quality control wing. (Para No. 15 (g) of the Audit Report)

ZILLA PARISHAD – SRIKAKULAM – SRIKAKULAM DISTRICT.

7.13.2.6 WORKS – AMOUNTS PAID BEYOND THE PROVISION IN THE ESTIMATE – EXCESS PAYMENTS – NEEDS RECOVERY – Rs. 3,81,583.

During the verification of the following work bills it was noticed that payments were made over and above the provision in the estimate and these excess payments were not regularised either by way of working estimate or a deviation report as required under para 398 of D Code and Article 161 & 195 (f) of AP Financial code Volume-I.

Name of the work

M. B No.

Vr. No. & Date

Provision in the

estimate Rs.

Actual payment

made Rs.

Excess payment

made Rs.

Para No. of

the Audit

Report (1) (2) (3) (4) (5) (6) (7)

Special repairs to ZP old guest house at Srikakulam

7245/A P.

No. 20

6 / 10-08-2004

41,648 1,13,105 71,457 11

Const. of compound wall to ZPHS Devalabhadra

2945/A P.

No. 18

13 1,47,384 2,19,097 71,713 11

122

(1) (2) (3) (4) (5) (6) (7) Const. of compound wall to ZPHS Brahmanatarla

180/B P. No.

37

21 / 10-10-2002

30,486 2,50,000 2,19,514 17

Const. of compound wall to ZPHS Nandigama

2952/A P.

No. 16

27 / 31-10-2002

37,124 56,023 18,899 9

Total: 2,56,642 6,38,225 3,81,583


7.13.2.7 WORKS – ERRONEOUS EXHIBITION OF WORK DONE IN THE ABSTRACT BILL – RESULTANT EXCESS PAYMENT – NEEDS RECOVERY – Rs. 36,424.

During the course of audit of SGRY funds excess payments were made in the following Mandals due to wrong exhibition of work done in the abstract bill, arithmetical inaccuracy and erratic carrying forward of the figures etc.,

Sl. No.

Name of the Mandal parishad

Name of the work

Vr. No. & Date

M.BNo.

Nature of

irregularity

Excess payme

nt Rs.


Report (1) (2) (3) (4) (5) (6) (7) (8) 1 Balijipeta Const. of CC

drain at Tumarada (V)

41/ 31-12-

2004

- Wrong total

1,731 15 (A) (i)

2 Nellimarla Const. of stage in Deepillipeta

18/ 26-11-

2004

4049-A

Erratic carry

forward

791 15 (A) (ii)

3 Vizia nagaram

CC road & drain at Deuppada

35/ 03-01-

2005

4109-A

Erratic carry

forward

377 15 (A) (iii)

4 Ramabhdra Puram

Const. of CC drain in velampeta at Kottaki

67/ 16-07-

2004

2470-A

Erratic carry

forward

1,039 15 (A) (iv)

CC drain at Gotlam

4/03-04

4051- A

Wrong total

3,000 15 (D) (i)

5 Bondapally

CC drain near panchayat office

8/ 25-08-

2004

4051-A

Wrong total

270 15( D) (vii) (b)

6 Mentada Const. of RR drain and road in Chakivalasa

20/ 20-11-

2003

1198-B

Wrong total

509 15 (D) (ii)

7 Nellimarla Const. of CC drain from GP office tobore well

8/ 25-08-

2004

4051-A

Wrong total

270 15 (D) (iii)

123

(1) (2) (3) (4) (5) (6) (7) (8) 8 Parvathi

puram Const. of CC road at Sangam valasa

18/ 01-12-

2004

1712-A

Wrong total

2,895 15 (D) (iv)

Repairs to drains at S. Kota

64/ 04-11-

2004

- Excess rate of cement

975 15 (D) (v) (a)

9 S. Kota

Removal of Pornia Cornia from tank

17&18/ 18-06-2004

- Adoption of wrong

rate

1,472 15 (D) (v) (b)

Const. of CC drain in Devada

30/ 17-02-

2005

1606-B

Erratic carry

forward

2,203 15 (D) (vi) (b)


30/ 17-02-

2005

1606-B

Excess rate of cement

830 15 (D) (vi) (c)

10 Garividi


33/ 03-2005

1606-B

Excess rate of cement

450 15 (D) (vi) (c)

Gravel road Uriti

31/ 05-04-

2004

2372-A

Erratic carry

forward

4,540 15 (D) (viii)

11 Gumma Lakshmi Puram

Const. of drain and R.wall in ST colony

41/ 23-09-

2004

979-A

Erratic carry

forward

2,327 15 (D) (viii)

CC road at M.N. Puram

190/ 02-11-2004

- Variation in

execution of work

4,606 15 (D) (ix) (a)

12 Nellimarla PR Sub-Division

CC road at Puthikapeta

189/ 02-11-2004

- - do - 15,856 15 (D) (ix) (b)

Total: 36,424

ZILLA PARISHAD – KURNOOL – KURNOOL DISTRICT.

7.13.2.8 ESTABLISHMENT – EXCESS AMOUNT DRAWN AND PAID TOWARDS PAY & ALLOWANCES IN ZPHS, ENUGUMARRI – NEEDS RECOVERY– Rs. 11,821.

The Pay & Allowances drawn for the month of June 2004 in High School, Enugumarri were as follows.

Gross Rs. 42,210 Recoveries Rs. 10,509 Net Rs. 48,472

While the total amount towards recovery of P.F, P.T, APGLI, LIC etc., of employees was Rs. 5,559, an amount of Rs. 10,509 was shown as recoveries and the net amount erroneously arrived as Rs. 48,472 for which the cheque was also issued which is irregular. The above transaction needs to be revised as follows.

Gross Rs. 42,210 Recoveries Rs. 5,559 Net Rs. 36,651

124

As such the irregular drawal of Rs. 48,472 in Cheque No. 637179 vide Voucher No. 1145 & 1146 instead of Rs. 36,651 resulted in excess payment for Rs. 11,821 which should be recovered from the persons responsible. (Para No. 7 of the Audit Report)

7.13.2.9 ESTABLISHMENT – EXCESS D.A. PAID ON HALF PAY LEAVE SALARY – IRREGULAR – NEEDS RECOVERY.

As verified from the claims it was observed that the following individuals were paid full Dearness Allowance on Half Pay Leave salary which is against the instructions issued in G.O. Ms. No. 21, Finance & Planning (FW.P.C.I) Department, dated: 19-01-1994 which stipulate that full D.A. on Haly Pay Leave is admissible to the employees who are drawing pay in the scale of 3110-6380 and below in RSP1993. The following individuals are not eligible for full D.A on Half Pay Leave as they were in a higher scale. The consequent excess payment made needs to be recovered from individuals.

Sl. No.

Name of the

District

Name of the Individuals Period

D.A claimed

Rs.

D.A. Excess Paid Rs.

Para No. of

the Audit

Report (1) (2) (3) (4) (5) (6) (7) 1 Visakha

patnam Smt.K.P.Chandra- vathi, H.M

13-08-04 to 09-09-04

2971 1490 4 (9)

2 Guntur Sri G.Sabapathi Rao, PET

15-06-04 to 06-08-04

5018 2509 5 (11)

3 Guntur Smt. N.Rajya Lakshmi

18-08-02 to 06-08-04

4312 2158 5 (5)

Smt. Shahena Tabassum, J.A

8-10-03 to 21-12-03

2709 1355

V. Surendra Chary, SA, ZPHS, Batasingaram

27-1-04 to 31-1-04

244 122

Smt. B. Anjani Bai, HPL ZPHS, Mudfort

20-7-00 to 19-3-02

38994 19491

4 Ranga Reddy

Smt. T.V. Padmavathi HP Gr.I, ZPHS, Mailwar

27-7-00 to 23-7-01

16656 8325

9 (b)

M. Madhusudhan Gupta, SA Havaligi

11.3.04 to 26.3.04

907 429

D. Sarada devi Gr.II HP ZPHS, Konakaldla

24.3.04 to 16.4.04

1656 260

5

Ananthapur

P.Saraswathi Bai SGT ZPHS, Mamillapalli

8.8.04 to 20.8.04

547 259

9 (a)

125

(1) (2) (3) (4) (5) (6) (7) B. Mahesh, JA ZPHS,Vepakunta

20.1.04 to 28.5.05

5688 3008

G. Buddin Saheb, LA ZPHS, Cheekkaluru

1.11.04 to 21.11.04

1150 575

Ananthapur

K. Sambasivudu SGT, ZPHS, Bathalapalli

294 207

Total: 81,146

7.13.2.10 ESTABLISHMENT – CELL PHONE CHARGES PAID IN EXCESS OF ADMISSIBILITY – EXCESS PAYMENT.

During the course of audit it was noticed that the Cell Phone charges of the Chair Person, Chief Executive Officer and Deputy Executive Officer was drawn and paid as detailed below. The Commissioner of Panchayat Raj in Circular Memo. No. 11136/CPR/A2/03 dated: 12-01-2004 prescribed the monetary limit of Rs. 750 P.M for the Deputy Chief Executive Officer and Chief Executive Officer and Rs. 6,000 to Chair Person towards payment of Cell Phone charges. However, in excess of selling limits payments were made resulting in an excess payment to a turn of Rs. 51,679 which needs to recover from the persons responsible.

Sl. No.


Name of the Officer

Period for rental charges paid

Excess paid Rs.


Report 05-03-04 to 04-10-04 2,404 05-04-04 to 04-05-04 662 05-10-04 to 04-12-04 630

1 Chittoor Dy.C.E.O

05-01-05 to 04-03-05 423

7 (1)

03/2004 2,941 Chairperson Out standing 13,500

02/2004 to 10/2004 8,522 C.E.O 12/2004 772

03/2004 to 04/2004 1,903 06/2004 1,238 08/2004 1,544 11/2004 593

2 Vizianagaram

Dy. C.E.O

02/2005 187

21 (i)

21-03-04 to 18-06-04 3,336 21-07-04 to 20-08-04 4,718 21-10-04 to 21-11-04 134

3 Guntur Chairperson

21-12-04 to 21-01-05 2,422

4 Shabad, Ranga Reddy

Dy. C.E.O 11 months 3,227 13 (f)

5 Shameer pet, Ranga Reddy

Dy. C.E.O 6 months 2,523 13

Total: 51,679

126

ZILLA PARISHAD – MAHABOOB NAGAR – MAHABOOB NAGAR DISTRICT.

7.13.2.11 ESTABLISHMENT – PAYMENT OF C.C CHARGES FOR THE RESIDENTIAL QUARTERS OF ZILLA PARISHAD CHAIRPERSON – NO PROVISION – EXCESS PAYMENT – NEEDS RECOVERY – Rs. 45,600.

An aggregate amount of Rs. 45,600 was drawn in different vouchers towards current consumption charges pertaining to the Residential quarters of the Chairperson of Zilla Parishad, Mahaboobnagar and paid for the period from 03/2003 to 08/2004 and from 11/2004 to 02/2005 contrary to the instructions issued in Government Memo. No. 63090/Mandal-II/88-1, dated: 10-09-1988 of PR & RD department which stipulate that the water and electricity charges have to be borne by the Chairpersons of the Zilla Parishad for the residential quarters provided for them. Therefore the payments made are irregular and the excess amounts so paid are recoverable.


ZILLA PARISHAD – NIZAMABAD – NIZAMABAD DISTRICT.

7.13.2.12 ESTABLISHMENT – LTC CLAIMED – CERTAIN IRREGULARITIES NOTICED – EXCESS PAYMENT – NEEDS RECOVERY– Rs. 37,644.

During the verification of LTC claims certain irregularities were noticed in respect of the claims pertaining to 13 staff members who were paid a total amount of Rs. 37,644.

1. Claims were not countersigned by the controlling officer as required under rule 7 of AP TA rules.

2. Certificates like spouse is not a Government servant and also to the effect that the concession was not availed by the spouse (Rule 2 of AP TA rules) and their correctness as certified by the Drawing Disburse Officer for the claim were not appended.

3. As per Circular Memo. No. 48977-A/17/A1/TA/97 Finance & Planning (FW TA) Department, dated: 23-07-1997 the pensioners of Government of Andhra Pradesh Public Sector Units, Local bodies, Universities etc., shall not be treated as dependents for the purpose of LTC. But in respect of 9 claims payment was allowed to the parents of the employees who were pensioners.

4. In respect of some cases the fares and serial numbers of tickets did not tally with that in the claims.

5. There were arithmetical inaccuracies in computing them.

6. In certain cases the employees did not apply any leave and signed in the attendance registers during the period for which they availed LTC.

In view of the irregularities pointed out, the resultant payment is irregular and the excess payment aggregating to Rs. 37,644 needs to be recovered from the employees concerned.


127


7.13.2.13 ESTABLISHMENT – PAYMENT OF ELECTICITY CONSUMPTION CHARGES TO THE RESIDENCE OF CHIEF EXECUTIVE OFFICER, ZILLA PARISHAD VIZIANAGARAM – EXCESS PAYMENT – NEEDS RECOVERY – Rs. 47,273.

During the year 2004-05 an aggregate amount of Rs. 47,273 was paid to A.P. Transco towards electricity consumption charges for the residential service connection of the Chief Executive Officer, Zilla Parishad, Vizianagaram as detailed below though there was no provision for the payment of the same.

Voucher No. & Date Bill pertaining to the Month of Amount paid Rs.32 / 05-2004 03/2004 2,862

39 / 17-05-2004 04/2004 3,65478 / 23-06-2004 05/2004 5,124120 / 27-07-2004 06/2004 7,409146 / 13-08-2004 07/2004 5,294189 / 24-09-2004 08/2004 4,105298 / 23-12-2004 11/2004 3,468

344/26-1-05 12/2004 3,504223 / 27-10-2004 09/2004 6,225256 / 23-11-2004 10/2004 5,628

Total: 47,273The entire amount needs to be recovered from the person concerned.

(Para No. 21 (j) of the Audit Report)

7.13.2.14 ESTABLISHMENT – PAYMENT OF INCENTIVE INCREMENTS FOR UNDER GOING FAMILY PLANNING OPERATION OR POSSESSION / ACQUISITION OF ADDITIONAL QUALIFICATIONS IN RPS 1999 – IRREGULAR – EXCESS PAYMENTS – NEEDS RECOVERY – Rs. 41,37,584.

During the course of Audit on the accounts of Secondary Education Fund, General Fund and Executive Engineer (PR) funds of various Zilla Parishads it was noticed that incentive increments for undergoing family planning operations and possessing / acquiring additional qualifications were sanctioned to some of the employees in RSP’99 which was irregular. No instructions were issued by Government extending the said benefit in RSP’99 scales. The same was also clarified by the Government in Memo. No. 35784/48/A2/PCI/ 2001, Finance & Planning Department, dated: 07-11-2001. In view of the said position, sanction of incentive increments to employees in RSP’99 was irregular and amounts to excess payments. Thus, amounts aggregating to Rs. paid to the following employees in the form of incentive increments would need recovery from them and remitted to Funds.

Sl. No.

Name of the Zilla Parishad / Mandal Parishad & District

No. of individuals

Amount of Excess

Payment made Rs.


(1) (2) (3) (4) (5) 1 Vishakapatnam 2 3,120 4 (12), (13) PEF2 Nizamabad 65 6,55,545 SE.F 3 Nalgonda 84 6,61,075 9 (1) (2) S.E.F

128

(1) (2) (3) (4) (5) 99 10,30,692 9 (b) S.E.F 4 Anantapur 1 7,500 11 (3) G.F

5 Chittoor 1 16,200 1 SEF 6 Ongole , Prakasam 49 3,11,292 11 SEF 7 Kakinada East Godavari 1 8,040 10 EE RWS 8 Kadapa 1 12,300 10 (4) SEF 9 Kadapa 2 16,742 10 Machilipatnam, Krishna 153 8,34,182 11 Kakinada East Godavari 5 38,234 12 Srikakulam 1 17,400 13 Nellore 2 11,070 14 Ranga Reddy 1 2,594 15 Khammam 1 11,390 16 Guntur 44 96,401 17 West Godavari 4 29,330 18 Chittoor 6 83,100 19 Vizianagaram 20 2,02,587 20 Kurnool 12 76,580 21 Vajrakarur, Anantapur. 1 7,650 10 22 Vinukonda, Guntur. 1 4,560 6 (3) Total: 41,37,584

7.13.3.2 HIRING OF VEHICLE BEYOND THE ADMISSIBILITY – EXCESS PAYMENT NEEDS RECOVERY – Rs. 3,95,380.

During the verification of the records relating to payment of hire charges to the vehicles in the following Mandal Parishads, it was noticed that hire charges were drawn in excess of the admissibility as prescribed in G.O. Ms. No. 1599 PR & RD (Progs.IV) Dept., dt: 04-11-03 wherein they were allowed to hire vehicles @ Rs. 433 per day including propulsion charges for a period of 10 days in a month. Accordingly the expenditure on hiring of vehicle should not exceed Rs. 4,330 per month. But in the following instances payments were made beyond the admissibility resulting in excess payment for Rs. 3,95,380 which should be recovered from the persons responsible.

Sl. No

Name of the Zilla parishad Mandal parishad

& District

Name of Executive authority

Period of

Vehicle hire

Expenditure

incurred Rs.

Expenditure

admissible Rs.

Excess Expnditure

incurred Rs.


Report

(1) (2) (3) (4) (5) (6) (7) (8) D.O,

Kurichedu 4/04 to 11/04

38,570 23,382 15188 7 1 Ongole, Prakasam.

MPDO, Gudlur

5/04 8,330 4,330 4000 8 (a)

MPDO, Nawab peta

3/04 to 12/04

31595 1

MPDO, Pudur 3/04 to 7/04

60,464 40,450 20014 2

MPDO, Keesara

3/04 to 2/05

1,08,000 51,960 56040 13 (a)

2 Ranga Reddy

MPDO, Qutubullapur

3/04 to 2/05

30367 14

129

(1) (2) (3) (4) (5) (6) (7) (8) MPDO, Manchal

3/04 to 2/05

9650 12

MPDO, Moinabad

4/04 to 2/05

72,460 47,420 25040 13 (2)

Ranga Reddy

MPDO, Bantuwara

3/04 to 2/05

40,350 17,630 22720 12

MPDO, Kondapuram

4/04 to 11/04

8,660 4,330 4330 17 3 Nellore

MPDO, Kondapuram

4/04 to 7/04

18,200 17,200 1000 18

MPDO, Gudupalli

4/04 to 2/05

88,593 51,960 36633 6

MPDO, Pakala

3/04 to 2/05

106,960 51,960 55000 8 (1)

4 Chittoor

MPDO, Vijayspuram

3/04 to 2/05

53,750 51,600 2150 5

MPDO, Polavaram

3/04 to 2/05

64,960 51,960 13000 14

MPDO, D. Tirumala

3/04 to 2/05

86,423 51,960 34463 13

MPDO, Gopalapur

4/04 to 3/05

75,080 51,960 23120 13 (4)

MPDO, Eluru 4/04 5,550 4,330 1220 11

5 West Godavari

MPDO, Tallapudi

9/04, 1/05

&2/05

17,090 12,990 4100 16

6 Warangal MPDO, Kuravi

4/04 to 11/04

53,380 47,630 5750 8 (1)

Total: 3,95,380

MANDAL PARISHAD – PENUGANCHIPROLU – KRISHNA DISTRICT. 7.13.3.3 ESTABLISHMENT – SANCTION OF PERIODICAL INCREMENTS

TO UNTRAINED TEACHERS – IRREGULAR – EXCESS PAYMENT – NEEDS RECOVERY– Rs. 11261.

During the verification of the service registers of Smt T. Padmavathi, SG Assistant and Sri B. Sreedhar, SG Assistant who were appointed as untrained teachers on 20-11-2002 and 09-04-1997 respectively it was noticed that their periodical increments were sanctioned from the normal due date of increment though they were eligible for increments from the date of acquiring TTC qualification as stipulated in D.O. Letter No. D3/10678/93 dated: 25-02-1994 of the Director & Commissioner of Tribal Welfare Department. As per the said instruction notional increments shall be sanctioned till they acquire TTC qualification and monetary benefit shall be allowed from the date of acquisition of such qualification. Contrary to the said instruction release of increments on normal dates resulted in excess payments to a tune of Rs. 11,261 till 31-03-2005 which need to be recovered from them. (Para No.18 of the Audit Report)

MANDAL PARISHAD – MAKKUVA – VIZIANAGARAM DISTRICT. 7.13.3.4 ESTABLISHMENT – SANCTION OF FAMILY PLANNING

INCENTIVE INCREMENT – INEILIGIBLE – CONSEQUENT EXCESS PAYMENT – NEEDS RECOVERY – Rs. 59,657.

Sri B. Venkata Rao, SGT, was sanctioned family planning incentive increment for Rs. 20 per month with effect from 25-12-1982 though he had four living children which is irregular as per G.O. Ms. No. 345 M & H Department, dated: 19-04-1982

130

read with Government Endorsement No. 4175/DPI/82-1 P.R Department, dated: 29-04-1982. This irregular sanction of increment resulted in erroneous fixation of pay in RSP’86 and consequent excess payment to a tune of Rs. 59,657 made for the period from 25-12-1982 to 11/2005 which would need to be recovered from the individual besides regulating the pay. (Para No. 37 of the Audit Report)

7.13.4 GRAM PANCHAYATS: 7.13.4.1 WORKS – EXECUTION OF WORKS – PAYMENT MADE MORE

THAN PAYABLE EXCESS PAYMENT – NEEDS RECOVERY – Rs. 5,26,507.

During the verification of the work bills pertaining to the following Gram Panchayats it was noticed that payments were made for more than the value of the work done as arrived at in the Measurement Book by the Engineering authorities resulting in excess payments which should be recovered from the persons responsible.

Name of the Gram


Name of the Work

M. B No.

Net payment to

be made after

deductions Rs.

Payment made Rs.

Excess payment

Rs.

Para No. of

the Audit

Report

(1) (2) (3) (4) (5) (6) (7) Muttembata, Nellore.

Internal road and gravel

350 P.No.13

3,240 15,700 12,460 7 SGRY

Kondagunta, Nellore.

Drainage repairs

inTummari palem

927 P.No.43

28,702 33,600 4,898 5 SGRY

Chittamur, Nellore.

Levelling the road in SC

colony

162 P.No.76

1,02,410 1,06,682 4,272 5 GP

Pellakur, Nellore.

Drain repair in H wada

1,52,743 1,53,363 620 5 SGRY

Buchireddy, Nellore. Palem

CC road from Muragaiah (H) to GP Office

6648-A P.No.73

67,477 46,577 20,900 12

Manubolu, Nellore.

Gravel road in Yerukala colony

619-B P.No.31

4,893 4,649 244 14 GF

Kanuparthi padu, Nellore.

Kitchen shed in MPP Ele.

School

641-B P.No.11

36,400 35,485 16 EFC

Muttukuru, Nellore.

Kitchen shed in Ele. School

1092-B P.No.11

31,809 23,317 8 EFC

RCC pipe line in H/W kallur

757 P.No.8

24,670 56,070 31,400 Kallur, Nellore.

MPWS repairs 755 P.No.10

43,356 87,856 44,500

5

Yasiri, Nellore. Const. of deep bore well

194 P.No.29

53,000 53,461 461 7

Yasiri, Nellore. Kitchen shed in MPES

194 P.No.29

21,726 34,725 12,999

Vangivaka, Nellore.

Improvement of drianage at

Manahor house

638 P.No.15

19,006 25,226 6,220 7 SGRY

131

(1) (2) (3) (4) (5) (6) (7) Improvement

of internal road in

Amudalpadu

587 P.No.38

39,956 70000 30,044

Improvement of internal

road in Bandladebb

587 P.No.40

46,358 1,00,716 54,358

Chalireddy padu, Nellore.

Improvement of internal

road in Neethagani

587 P.No.42

27,955 70,300 42,345

5

Improve ment of internal road in ST

colony

595 P.No.10

44,308 37,848 6,460

Improve ment of Internal road in I.

Palem

66 P.No.15

50,858 42,990 7,868

Siddavaram, Nellore.

Repairs to GP Office in

Siddavaram

593 P.No.12

30,760 17,834 12,926

6 SGRY

Karakambadi, Chittoor.

CC road from kallur

shankariah H to NH road

223-B 12,943 32,081 19,138 3 GF

Nampalli, Chittoor.

Construction of GP Office

5814-A P.No.28

59,711 79,500 19,789 5 SGRY

Thimmapuram, Chittoor.

Construction of Kitchen

shed at K.K.R.K.

Puram

4526-A P.No.36

53,374 43,887 9,887 10 GF

T. Kuppam, Chittoor.

Construction. of GP Builsing

7676-A P.No.21

1,33,979 1,04,758 29,221 1 SGRY

Rachapalem, Chittoor.

Construction of side drain at

AAW

1997-A P.No.15

52,808 48,613 4,195 11 GF

Chandragiri, Chittoor.

Metalling the road from

Jogula colony to AG colony

6963-A 24,908 26,908 2,000 17 GF

Kuppanapudi, West Godavari.

Repairs to shed in the

Barrel ground

28,966 29,598 632 3 GF

Bailing out of water

55-A P.No.32

19,030 20,000 970 4 GF Agadalanka, West Godavari.

- do - 58-A P.No.44

18,081 25,000 6,919

Retaining wall to the Uratank

431-A P.No.12

8,665 10,867 2,212 3 GF Kurellagudem, West Godavari.

Retaining wall to tank school

side

431-A P.No.14

43,772 45,523 1,751

Shanivarapupeta, West Godavari.

Extension of Sri ram nagar

park

553-A P.No.40

36,983 37,907 924 8 (b) GF

132

(1) (2) (3) (4) (5) (6) (7) I.Parigidi, West Godavari.

Providing BT road from

Pentaiah H to Venkatarao H

181-A P.No.41

9,572 13,772 4,200 3 SGRY

Nallajarla, West Godavari.

Providing BT road from

Sheshagiri rao H to EGK road

388-A P.No.24

1,22,603 1,24,439 1,836 3 SGRY

Mallupalagudem, West Godavari.

CC road from Community

hall to Somaraju H

652-A P.No.36

31,183 45,000 13,817 3 SGRY

Providing latrine in Ele.

School

80-A P.No.57

&61

12,538 16,516 3,978 13 GF Unagatla, West Godavari.

CC road in Unagatla

52-B P.No.23

50,361 51,608 1,247

Akiveedu, West Godavari.

CC road and drain from

N.Krishnam Raju (H) to

P.N. Rao (H)

72-A P.No.12

70,000 72,100 2,100 11 (B) SGRY

Mothugudem, Khammam.

CC road from V.V. Subba

Reddy (H) to Anganvadi

Centre

1117-A P.No.13

13,650 24,068 10,418 12 SGRY

Surampalem, Khammam.

Pipe line culvert at

Papamma (H)

995-A 44,884 51,274 6,390 4 EFC

Mulakalanda, Khammam.

CC road from School

building to M.S.Narayana

(H)

34,888 40,991 6,103 6 GP

Munjavaram, Khammam.

CC road from M.B.

Nageswara Rao (H) to Todavaram

Circle

326 P.No.29

60,463 70,523 10,060 5 EFC

Paluinjaram, East Godavari.

CC road from B.Apparao (H) to A.Rambabu

(H)

539-A P.No.80

65,549 67,240 1,691 7 SGRY

A.L. Puram, East Godavari.

Const. of Drains Gravel

road from R.Baburao H to B.P. Rao H

2858-A 88,245 1,06,000 17,755 2 SGRY

Const. of gravel well

72-A P.No.70

96,476 1,22,698 26,222 24 SGRY

Const. of Ring well plat form in R.Colony

2886-B P.No.30

25,034 45,607 20,573

Kilagada, Warangal.

Const. of Ring well plat form

in Kottur

2886-A P.No.28

31,299 34,760 3,461

133

(1) (2) (3) (4) (5) (6) (7) Const. of side wall from B.

Alexander (H) in P.P. Gudem

1184 P.No.58

39,491 41,491 2,000 13 SGRY

Gopavaram, Krishna.

Const. of side wall from

G.B.Ramaiah H to M.S. Rao

1184 P.No.62

25,779 32,880 7,101

Pallamalla, Prakasam.

Repairs to GP building

371-A P.No.13

49,588 56,588 7,000 13 EFC

Const. of side drain from

P.Venkaiah H to B.

MutyaluH

909-A 76,294 84,358 8,064 11 EFC Karamchedu, Prakasam.

CC road from Rangaiah H to Ch. Rudrama

Devi H

894-A 56,160 56,460 300

Pallamalla, Prakasam.

Repairs to MPUP school

373-B P.No.41

26,971 31,943 4,972 10 SGRY

Nadamanur, Prakasam.

CC road from Court to GP

133-A 10,036 30,036 20,000 10 SGRY

Total: 5,26,507

134

7.14 WASTEFUL EXPENDITURE 7.14 It was noticed in audit that inspite of several instructions issued by

Government on spending the funds of local bodies read with Article 3 of Andhra Pradesh Financial Code, every Government servant who incurs or authorises any expenditure from public funds should see that it does not contravene the principles of financial propriety and every government servant is expected to exercise the same diligence and care in respect of all expenditure from public moneys under his control as a person of ordinary prudence, would exercise in respect of his own money. But, the funds of the local bodies were certain times utilised without observing the said principles resulting in wasteful expenditure for the year 2004-05.

7.14.1 A consolidated Statement of Wasteful expenditure incur is annexed to report in Statement No. 9 (14) in all 926 objections were raised involving an amount Rs. 345.50 lakhs. Some of such cases are narrated below which were pointed out in the concerned audit reports of the local bodies.

7.14.2 ZILLA PARISHAD – VIZIANAGARAM – VIZIANAGARAM DISTRICT. 7.14.2.1 UN-FRUITFUL EXPENDITURE ON INAUGURATION OF ZILLA

PARISHAD MEETING HALL – Rs. 35,257. On the inauguration of Zilla Parishad meeting hall, an amount of Rs. 72,480

was incurred and out of which an amount of Rs. 35,257 was incurred only for flower decoration, carpets garlands etc contrary to the rules which constitutes an avoidable and Wasteful item of expenditure reflecting the inadequate monitoring on the use of Public money. (Para No. 22 (b) of the Audit Report)

7.14.2.2 PRINTING OF IDENTITY CARDS, GREETING CARDS AND DIARIES – PUBLICATION OF DEVELOPMENTAL ACTIVITIES ETC., IN DAILY NEWS PAPERS – EXTRAORDINARY AND WASTEFUL EXPENDITURE.

Huge amounts from General funds of the institutions were drawn and expenditure incurred towards printing of Identity cards, greeting cards and diaries and on publication of Greetings and Developmental activities etc in the news papers. The said item of Expenditure was not categorized under any of the expenditure items permitted to incur from the General Funds nor incidental to administration. Expenditure on Publication items of Developmental activities etc., in the news papers is a mere wasteful item of expenditure and loss to the Funds of PR Institutions as every work under the schemes was permitted to exhibit with the details of the work on a separate name board which will even serve the purpose of social Audit.

A few of such cases are furnished hereunder: ZILLA PARISHADS:

Sl. No


& District Particulars of Expenditure

Amount Spent

Rs.


Report (1) (2) (3) (4) (5) 1 Vizianagaram,

Vizianagaram. Publication charges and Developmental Activities in daily news papers.

29,700 22 (c)

135

(1) (2) (3) (4) (5) 2 Nalgonda,

Nalgona. Publication charges and Developmental Activities in daily news papers.

71,860 14 (1)

3 Adilabad, Adilabad.

Printing of Greeting Cards, Diaries etc.,

52,350 13 (2)


Printing of Letter pads, Visiting cards, Identity cards, developmental activities, SGRY Reports

22,000 22 (e)

Total: 1,75,910

MANDAL PARISHADS:

Sl. No

Name of the Mandal

Parishad & District

Particulars of Expenditure Amount

Spent Rs.


Report

(1) (2) (3) (4) (5) 1 Pathapatnam,

Srikakulam. Printing charges paid to news papers and Developmental activities.

2,400 16

2 Armur, Nizamabad.

- do - 5,000 8 (ii)

3 Tadwai, Nizamabad.

- do - 3,000 7

4 Nizamsagar, Nizamabad.

- do - 24,900 9

5 Dheemgal, Nizamabad.

- do - 6,500 5

6 Yellareddy, Nizamabad.

- do - 44,605 9

7 Jukkal, Nizamabad.

- do - 19,545 6

8 Bichukonda, Nizamabad.

- do - 39,052 7

9 Kubeer, Adilabad.

Publication in news paper regarding developmental activities, General body meeting, New year greetings, Pongal Greetings etc.,

19,150 6

10 Polavaram, West Godavari.

Publication charges for developmental activities.

5,000 15

11 Gopalapuram, West Godavari.

- do - 3,000 14 (3)

12 Attili, West Godavari.

- do - 3,872 13

13 Mogalthuru, West Godavari.

- do - 10,600 14

14 Ganapavaram, West Godavari.

- do - 10,000 15

136

(1) (2) (3) (4) (5) 15 Elamanchili,

West Godavari. Publication charges for developmental activities.

33,100 14

16 Kovvuru, West Godavari.

Publication charges in view of opeing of Vaartha Edition and New year greetings.

13,000 16

17 Jangareddigudem West Godavari.

Publication charges of New year greetings and developmental activities.

12,060 15

18 Devarapalli, West Godavari.

Publication charges of Development activities.

22,900 15

19 T.Narasapuram, West Godavari.


2,000 14

20 Nidadavolu, West Godavari.


28,625 15

21 D.Thirumala, West Godavari.


3,800 14

22 Chagallu, West Godavari.


2,600 15

23 Eragavaram, West Godavari.

Expenditure on publication of Vijayadasami Greetings.

2,500 13

24 Penugonda, West Godavari.

Advertisement charges on Developmental activities.

3,000 13

25 Kalla, West Godavari.


6,000 13

26 Enkoor, Khammam.

Payment of publication charges on developmental activities.

4,310 6

27 Kudair, Anantapur.


14,733 10

28 B.K.Samudram, Anantapur.


20,000 8 (c)

29 Settur, Anantapur.


13,720 9

30 Gummagatta, Anantapur.


1,500 10

31 Butchaiah Peta, Vishakapatnam.


4,600 50

32 Aravapalli, Nalgonda.


14,400 14

33 Anumula, Nalgonda.


14,052 14 (a)

34 Chimakurthy, Prakasam.


50,403 8

35 Pedda Dornala, Prakasam.


43,080 8

36 Aspari, Kurnool.


21,490 11

37 Banaganapalli, Kurnool.


93,620 16

137

(1) (2) (3) (4) (5) 38 Naidupeta,

Nellore. Wishes on the 2nd Anniversary of Andrha Jyothi Daily.

10,200 26

39 Kondapuram, Nellore.


12,000 20

40 Udayagiri, Nellore.


22,150 19

41 M.Kavali, Nellore.


25,200 25

42 Atlur, Kadapa. Payment of publication charges on developmental activities.

9,000 18

43 Khajipeta, Kadapa.


25,000 21

44 Raikal, Karimnagar.

Expenditure on publication development activities.

6,900 8 (1)

45 Dachepalli, Guntur.


7,800 8

46 Durgi, Guntur. - do - 17,800 6 47 Narasarapeta,

Guntur. - do - 15,660 10

48 Vadamalpet, Chittoor.

- do - 22,350 8

49 Gurram Konda, Chittoor.

- do - 21,105 6

50 Pulkal, Medak. - do - 9,140 12 51 Tada, Chittor. Publication of Greetings and

Developmental activities in News paper.

5,000 18

Total: 8,31,422 GRAM PANCHAYATS:

Sl. No

Name of the Gram


Particulars of Expenditure Amount

Spent Rs.


Report

(1) (2) (3) (4) (5) 1 Railway Kodur,

Kadapa. Publication of Greetings and Developmental activities in News paper.

15,950 8 (1)

2 Nagireddypalli, Kadapa.

- do - 37,900 7 (1)

3 Palagummi, East Godavari.

- do - 5,550 5

4 Kandikuppa, East Godavari.

- do - 15,800 6

5 Chennur, Nellore.

- do - 10,115 6

6 Sullurpeta, Nellore.

- do - 49,825 15

138

(1) (2) (3) (4) (5) 7 Naidu Pet,

Nellore. Publication of Greetings and Developmental activities in News paper.

62,280 10

8 Nagarkurnool, Mahaboobnagar

- do - 55,665 25

9 Shadnagar, Mahaboobnagar

- do - 69,247 18

10 Cheemakurthy, Prakasam.

- do - 2,12,350 10

11 Mediwada, Vishakapatnam.

- do - 10,000 9

12 Gorantla, Anantapur.

- do - 10,000 8

13 Chilamathur, Anantapur.

- do - 11,200 7

14 Amarapuram, Anantapur.

- do - 22,720 8

15 Madakasira, Anantapur.

- do - 15,340 8

16 Mudigubba, Anantapur.

- do - 5,000 7

17 Palakollu, Krishna.

- do - 12,960 22

18 Dharpalli, Nizamabad.

- do - 7,040 12

19 B.B.Pet, Nizamabad.

- do - 5,180 14

Total: 6,34,122

7.14.3 MANDAL PARISHAD – ARMOOR – NIZAMABAD DISTRICT.

7.14.3.1 REPAIRS TO MINI-STADIUM – EXECUTION OF WORK ON THE PROPERTY NOT OWNED BY THE MANDAL PARISHAD – Rs. 22,362.

The work relating to repairs to Mini-Stadium which is under the control of District Sports authority was accorded administrative sanction from the funds of Mandal Parishads without prior approval as envisaged in G.O. Ms. No. 447 PR & RD, Department, dated: 16-10-1988 read with Government Memo. No. 72650/ACHS-II/87-2 PR&RD Department, dated: 21-10-1987. The utilization of Mandal Parishad funds for some other purposes is highly irregular. But, the executive authority has failed to comply with the guidelines issued for incurring of expenditure from the general funds and paid an amount of Rs 22,362for the said work which is unrelated to it. The expenditure incurred should have been got reimbursed by the District Sports Development Authority but they was not done as such it is an avoidable financial commitment and wasteful expenditure for the Mandal Parishad.


139

MANDAL PARISHAD – BUCHI – NELLORE DISTRICT.

7.14.3.2 EXPENDITURE INCURRED ON THE ITEMS UNRELATED TO. An amount of Rs. 5,000 was drawn from the General Funds of Mandal

Parishad and handed over to the Head Master, Zilla Parishad High School, Rebala, Nellore District towards purchase of sports material. The Zilla Parishad High Schools in the district function under the control of Zilla Parishad and as such the expenditure falls outside the purview of the Mandal Parishad. Incurring of such expenditure is an avoidable financial commitment and waste full expenditure on the part of Mandal Parishad and forms unfruitful for the institution. (Para No. 14 of the Audit Report)

7.14.3.3 EXTRAORDINARY EXPENDITURE–FAILURE TO RESTRICT TO THE ACTUAL REQUIREMENT.

In utilizing the public money, steps were not taken to minimize the expenditure and payments were made towards Typing and Xerox Charges, purchase of more than one news paper and other Contingencies etc., in the following Mandal Parishads in the State which constitutes a wasteful item of expenditure on the part of Mandal Parishads. Some of such audit findings are mentioned below.

Sl. No.


& District Particulars of Expenditure

Amount spent Rs.


Report

1 Qutubullapur, Ranga Reddy.

Typing charges paid every month at the Rate of Rs. 4000P.M

48,000 19

2 Qutubullapur, Ranga Reddy.

Payment made towards Xerox charges in addition to the Typing charges of Rs. 48,000 during the year.

26,012 20

3 Andole, Medak. Purchase of News papers for more than one number and also Old news papers not disposed.

6,277 14

4 Gopala Puram, West Godavari.

Amount spent under office contingencies.

1,03,942 14 (ii)

MANDAL PARISHAD – RAIKAL – KARIMNAGAR DISTRICT.

7.14.3.4 EXPENDITURE ON FELICITATION TO MLA – REFRESHMENT CHARGES – WASTEFUL – Rs. 16,105.

An amount of Rs. 16,105 was incurred for felicitation of an MLA by the Mandal Parishad, Raikal, Karimnagar District. Though the guidelines are clear for the purposes for which the funds of Mandal Parishad are to be utilized but the executive authority has failed to comply with them and incurred expenditure on such kind of activities with the public money which is an un-fruitful expenditure for the institution and as such it is a wasteful item of expenditure on the Mandal Parishad.

(Para No. 8 (ii) of the Audit Report)

140

7.14.4 GRAM PANCHAYAT – JAMMIKUNTA – KARIMNAGAR DISTRICT.

7.14.4.1 CONTRIBUTION TO FAIRS AND FESTIVALS – EXTRAORDINARY AND AVOIDABLE EXPENDITURE – Rs. 81,350.

An amount of Rs. 81,350 was incurred towards Fairs & Festivals from the Gram Panchayat funds though the Government vide G.O. Rt. No. 1717/PR&RAD(Pts-II) Department, dated: 10-12-1977 have issued instructions to incur expenditure annually for an amount of Rs. 10,000 only on fairs and festivals. Inspite of the specific instructions, incurring of expenditure in excess of the ceiling and to a tune of Rs. 81,350 deviating from the procedure is extraordinary and wasteful as shown below:

Sl. No.

Vr No. & Date

Name of the Fair /

Festival Particulars

Amount Spent

Rs. 1 296 /

20-10-2004 Bathukamma

Festival Decoration and lighting arrangements in Jammikunta.

15,000

2 400 / 01-12-2004

Bathukamma Festival

Tube lights, Generator, mike set arranged by Yakub Pasha Electricals, Warangal.

30,000

3 475 / 03-02-2005

Bathukamma Festival

Tube lights, Generator, mike set arranged by Yakub Pasha Electricals, Warangal.

33,950

4 419 / 02-12-2004

Bathukamma Festival

Paid to Chitra Arts (6 Banners) 2,400


141

7.15 INSTANCES OF CASES OF UNACCOUNTED FOR CASH / STORES 7.15 Several instances of cash / stores unaccounted for were noticed. Consolidated

statement of cases of unaccounted for cash / stores statement No. 9 (15) is appended to Report. In all 273 audit objections were raised involving an amount of Rs. 6623.76

7.15.2 ZILLA PARISHAD – VIZIANAGARAM – VIZIANAGARAM DISTRICT.

7.15.2.1 ELECTRICAL GOODS, STATIONARY ETC., PURCHASED – UNACCOUNTED FOR STOCKS – Rs. 40,672.

During the year under audit, under the contingencies head certain items of electrical goods and stationary etc were purchased to a tune of Rs. 77,314 Out of which stocks of worth Rs. 36,642 were only taken to the stock account leaving the materials worth Rs. 40,672 unaccounted for, as detailed below.

Sl. No. Vr No. & Date Stationary Items

Rs. Electrical Goods

Rs. Printed Forms

Rs. 1 8 / 07-04-04 4,775 1,550 02 9 / 07-04-04 425 1,178 03 40 / 24-05-04 1,453 4,356 04 93 / 28-06-04 1,674 4,891 4,0505 134 / 31-07-04 1,805 3,691 1,5006 138 / 02-08-04 960 4,662 07 240 / 10-12-04 130 2,122 08 357 / 10-2-05 1,450 0 0

Total: 12,672 22,450 5,550

Due to non-pursuance of timely action by the Executive authority, the purchases remained unaccounted. Thus, it is a loss to the Institution. (Para No. 23 (b) of the Audit Report)


7.15.2.2 CONTINGENT GRANT RELEASED BY THE CHIEF EXECUTIVE OFFICER, VIZIANAGARAM FOR 2004-05 – ENCASHED BUT NOT ACCOUNTED FOR TO MANDAL PARISHADS CASH BOOKS – Rs. 70,000.

Amount @ Rs. 10,000 each was released towards the contingent expenditure at Mandal level vide Proceedings of Chief Executive Officer, Zilla Parishad, Vizianagaram in Rc. No. 999/04/S3, dated: 15-06-2004 to all the Mandal Parishads in the District. As per the records of the Zilla Parishad Vizianagaram those cheques were encashed by the Mandal Parishad Development Officers concerned, but the following Mandal Parishads not accounted for an amount of Rs. 70,000 relating to SGRY cash books of the following Mandal Parishads, as verified from the said Mandal Parishad cash books.

Sl. No. Name of the Mandal Parishad Amount in Rs. (1) (2) (3) 1 Gurla 10,0002 Pachipenta 10,0003 Parvathipuram 10,000

142

(1) (2) (3) 4 Saluru 10,0005 G.L.Puram 10,0006 Bondapally 10,0007 Mentada 10,000 Total: 70,000

Due to non-pursuance of timely action by the Executive authority, the above amount still remained unaccounted for and pending recovery from the defaulters. Thus, it is a loss to the Institution. (Para No. 16 of the Audit Report)

143

7.16 PENDENCY OF UTILIZATION CERTIFICATES 7.16 According to Article 211 A (a) of the A.P Financial code Vol-1 read with

Government Memo No. 46825/1252/A&L/75, dated: 06-01-1996, it is the responsibility of the grant receiving authority to send the utilization certificates in the proforma prescribed, duly getting them certified by the concerned Dist. Audit Officer, State Audit, Department. But it was found during the course of audit that a large number of Utilization certificates were pending receipt from P.R bodies. Non submission of UCs bars concerned institution from receiving further grants. A few such cases are below.

7.16.1 In G.O. Ms. No. 507 Finance (TFR) Department, dated: 10-04-2002 the Government have among others prescribed a pre-condition under para 12 of G.O., that the Utilisation Certificate be certified by the statutory auditor for further drawl of funds from April, 2002 onwards by the local bodies / public sector enterprises, Autonomous Bodies and other Grant-in-aid institutions

7.16.2 In all Utilization Certificates for Rs. 7,722.04 lakhs were pending submission in 2,347 cases as detailed in Statement 9 (16).

ZILLA PARISHADS:

Sl. No.


Amount in lakhs


10.00 15 15.50 14

1 Khammam, Khammam.

9.52 8 0.60 4 2 Krishna, Krishna.

30.00 4 3 Eluru, West Godavari. 10.00 31

MANDAL PARISHADS:

Sl. No.

Name of the Mandal Parishad& District Amount in lakhs Para No. of the

Audit Report 0.69 45 1 Vishakapatnam,

Vishakaptatnam. 0.62 34 0.20 8 0.32 8 0.24 8

2 Kurnool, Kurnool.

0.18 8

GRAMPANCHAYATS:

Sl. No.

Name of the Gram Panchayat & District Amount in lakhs Para No. of the

Audit Report 3.75 8 5.32 8

27.26 15

1 Kadapa, Kadapa.

9.00 9 0.76 11 3.69 12

2 Nellore, Neloore.

2.77 11

144

7.17 SURCHARGE CERTIFICATES RECOVERY PENDING 7.17 In accordance with the provision of the State Audit Act, 1989 and Rules issued

there under, the audit of local authorities i.e., Zilla Parishads, Mandal Parishads, Gram Panchayats, Agricultural Market Committees, Municipalities, Zilla Grandhalaya Samsthas and other institution and schemes as entrusted by the Government is being conducted and various defects noticed during the audit also pointed out in the relevant Audit Reports every year. In the cases of serious irregularities Special letters are also issued to Chief Executive authorities concerned to make the loss good to the funds of the institutions concerned.

7.17.1 Pursuant to the special letters, surcharge action as per Sec. 10 of the State Audit Act 1989 is initiated for recovery of the amounts involved in clear cases of the loss, mis-utilisation, mis-appropriations, wasteful expenditure, excess and irregular payments. The amount surcharged have to be recovered from the surchargees with in the period of 60 days from the date of receipt of the surcharge certificate. Else, the amount have to be recovered treating them as Revenue Recoverable under Revenue Recovery Act, as per sub-section 6 of section 10 of State Audit Act, 1989 read with sub-rule 5 of rule 9 of A.P. State Audit Rules issued in G.O. Ms. No. 130, Finance & Planning (FW. Admn-II) Department, dated: 08-09-2000. But recovery is pending in the cases mentioned in the statement appended herewith. In (7) Audit Reports, (35) cases wherein recovery is pending are reported involving Rs. 3,35,111-90 during 2004-05.

7.17.2 Immediate action would need to be taken to recover the surcharged amount from the surchargees and fact be intimated to audit. In all 1279 paras involving Rs. 137.65 lakhs are detailed in Statement No. 9 (17).

Sl. No. Name of the District No. of

Paras No. of Surcharge

Certificates

Amount involved

Rs. 1 Visakhapatnam 1 7 96,4362 Warangal 2 3 9,3203 Mahabubnagar 1 7 10,8254 Vizianagaram 1 12 2,08,1985 Visakhapatnam 2 6 15,332.90

Total: 7 35 3,35,111.90

145

7.18 OTHERS 7.18.1 Other objections which were not fallen in the above categories are

incorporated here. Such of objections numbering 18,809 were raised for an amount Rs. 3116.89 lakhs and detailed in Statement No. 9 (18)

7.18.2 ZILLA PARISHADS: ZILLA PARISHAD – ADILABAD – ADILABAD DISTRICT. 7.18.2.1 METALLING ROAD FROM MAHAGOAN TO GURUJALA (V) OF

NARNOOR MANDAL – EARTH WORK EXCAVATION EXECUTED INSTEAD OF METALING – EXPENDITURE – HELD UNDER OBJECTION – Rs. 35,296.

An amount of Rs. 35,296 was drawn and paid against the execution of work “Metaling road from Mahagoan to Gurjala (V) of Narnoor Mandal vide Voucher No. 25 of March, 2005 for Rs. 35,296 (Measurement Book No. 235B/2004.)

The above work with provision of metaling was accorded administrative sanction by the Chief Executive Officer, Zilla Parishad, Adilabad vide his Proceedings No. F1/990/2004, dated: 12-08-2004. Technically sanction was accorded by the Deputy Executive Engineer concerned vide SDR No. 537/Dy.EE/2005, dated: 05-01-2005 for an estimated cost of Rs. 75,000/-. During the course of audit, on verification of Measurement Book No. 235/B/2004, in which the said work was recorded, it is noticed that, the earthwork excavation was executed without providing metaling. The reason deviation from the original provisions made in the technically approved estimate was not explained. Due to the above deviation, the very purpose of was defeated and as such the expenditure is held to be infructuous. In view of the above, the entire expenditure Rs. 35,296 is held under objection. (Para No. of the Audit Report) EXECUTIVE ENGINEER (R.W.S) P.R. DIVISION – KOTHAGUDEM – KHAMMAM DISTRICT. 7.18.2.2 SURPLUS STOCK OF MATERIALS AVAIALABLE WITH

EXECUTIVE ENGINEER (R.W.S) P.R. DIVISION, KOTHAGUDEM – UTILISATION WANTING – Rs. 10,48,480.

As verified from the Stock Registers of materials, it is found that the surplus stock materials worth or Rs. 10,48,480 is available with executive Engineer R.W.S. P.R. Division Kothagudem as on 31-03-2005 a detailed in the statement enclosed. Immediate steps would need to be taken up to utilize the surplus material for the on going works and proposed works other wise the material will become rusted and useless. Thus it will cause a loss to the Engineering Funds. The utilization particulars if any of these surplus stock materials would need to be furnished to audit. The loss if any caused to the Engineering funds in this regard would need to be made good from the person or persons responsible.

Code Opening

Balance on 01-04-2004

Stock purchased during the year 2004-

05

Stock utilized during the year

2004-05 for maintaining hand pumps

Stock balance

as on 31-03- 2005

Amount in

Rs.

(1) (2) (3) (4) (5) (6) 1 13 332 298 47 41,266

146

(1) (2) (3) (4) (5) (6) 2 36 Kgs 1650Kgs 432.75 1253.25 73,9413 48 54 20 82 6,9085 124 505 494 135 1,20,8256 89 1231 1242 78 8,5808 9 195 161 43 20,3399 6 90 81 15 14,40011 0 100 70 30 1,05012 199 876 843 232 25,05613 34 322 291 65 23,40014 21 716 457 280 14,84015 91 845 711 225 20,92516 18 218 116 120 12,84017 16 610 436 190 11,21018 36 949 744 241 6,50719 203 820 657 366 12,07820 0 605 440 165 9,07521 19 320 232 107 5,67122 28 508 485 51 3,77423 103 410 431 82 1,64024 579 3580 2490 1669 14,78725 10 153 143 20 19,30027 84 656 671 69 8,00428 28 730 572 186 41,29229 19 840 503 356 37,73630 0 264 0 264 52831 15 300 57 258 77432 15 1021 0 1036 9,32433 270 5421 613 5078 4,82,410 10,48,480


ZILLA PARISHAD – NALGONDA – NALGONDA DISTRICT. 7.18.2.3 PAYMENT OF LOAN ANNUITY UNDER HOUSE BUILDING

LOAN TO GOVERNMENT – SHORT REMITTANCE MADE – Rs. 7,62,798 – NEEDS IMMEDIATE REMITTANCE.

As detailed below the Zilla Parishad, Nalgonda has to pay loan annuity under House Building loan sanctioned by Government i.e., @ 1/10th of Loan amount per annum and interest in 5 annual instalments. As indicated in sanction order of the Government the Zilla Parishad has to pay Rs. 19,32,798 during 2004-05 as detailed below.

But the Zilla Parishad authorities paid the House Building loan amount of Rs. 1,17,000 only leaving the balance of Rs. 7,62,798 due to be remitted for the year 2004-05.

1 Amount (H.B.A) of loan installment to be remitted to Government

Rs.19,32,798

2 Total amount remitted during 2004-05 Rs.11,70,0003 Short remitted during 2004-05 Rs. 7,62,798

147

Immediate action would need to be taken to pay the short fall amount of Rs. 7,62,798 to government to avoid penal / additional interest on over due amount.

Further as per Government orders issued in G.O. Ms. No. 685, PR & RD Department dated: 28-12-1989 and as amended from time to time, the Chief Executive Officer is made responsible for repayment of loan annuities to Government in time by reviewing the position every month. But the said Government orders are not observed.

Therefore, Necessary steps would need to be taken to observe the Government instructions and payment of loan annuities. (Para No. 17 (2) of the Audit Report)

ZILLA PARISHAD – NELLORE – NELLORE DISTRICT.

7.18.2.4 LOANS – REPAYMENTS OF LOAN ANNUITIES TO L.I.C OF INDIA, BOMBAY – AMOUNT DUE FROM GRAM PANCHAYATS NOT COLLECTED – AMOUNT PAID FROM GENERAL FUNDS – HEAVY LOSS – NEEDS IMMEDIATE ACTION – Rs. 66,650.

In previous audit report for several years an objection was raised regarding non collection of the loan instalments from the Gram Panchayats Payable to LIC of India. With out compliance of the audit observation, the Chief Executive Engineer, Zilla Parishad, Nellore again paid the loan installments due to LIC of India from General funds. As the loans received from the LIC of India were distributed among the Gram Panchayats for implementation of the various schemes, the dues should be collected for the Gram Panchayat concerned. During the year under audit a sum of Rs. 66,650 was incurred on particular remittance which could not be admitted in audit and held under objection. Necessary action needs to be taken to reimburse the amounts paid to LIC of India to the General funds of by collecting the dues from the 174 Gram Panchayats under intimation to the audit. Further action needs to be taken to avoid recurrence of similar irregularity in future by collecting dues in advance from the Gram Panchayats concerned. The option of deduction of the dues in the Gram Panchayat fund transferable from Zilla Parishad under various heads may also be considered.

426 / 11-2004 14,625 427 / 11-2004 47,850 607 / 01-2005 4,175

Total: 66,650 (Para No. 32 of the Audit Report) ZILLA PARISHAD – NELLORE – NELLORE DISTRICT. 7.18.2.5 RURAL WATER SUPPLY SCHEMES – GRANT RELEASED IN

EXCESS OF THE PROPOSTIONATE AMOUNT ALLOCATED FROM GENERAL FUNDS – IRREGULAR.

The total receipt of the Zilla Parishad under general fund during the year under report is to the tune of Rs. 2,50,04,961. 9% of the General Funds have to be utilized for maintenance of water works. However in event of drought conditions from 34% of general funds earmarked to execution of other works, expenditure can be incurred for water works in view of the orders issued in G.O. Ms. No. 580 PR & RD (Procgs-III) Department, dated: 16-04-2002. But during the year under report an excess amount of Rs.1,62,50,169 was transferred to various implementing agencies of water supply

148

schemes which is not correct. Due to this transfer of funds the expenditure could not be incurred on other items as prescribed by the Government in terms of fixed percentages. The matter needs to be taken with the Government for ratification of the action taken by the Chief Executive Offier, Zilla Parishad, Nellore.

1 Net amount realized from General Funds Rs. 2,50,04,9612 9% admissible Rs. 22,50,4463 Amount transferred to RWS Department 9/34% Rs. 1,85,00,616 In excess of grant admissibility: Rs. 1,62,50,169

(Para No. 36 of the Audit Report) ZILLA PARISHAD – VIZIANAGARAM – VIZIANAGARAM DISTRICT. 7.18.2.6 ZILLA PARISHAD PROVIDENT FUND – IMPROPER

MAINTENANCE OF REGISTERS & RECORDS – NEEDS ACTION. The following serious defects were noticed in maintenance records relating to

Zilla Parishad, Provident Fund Account during the year 2004-05. The executive authorities did not pay proper attention to this aspect which caused precarious condition of the records maintenance.

It is observed that i) Receipts vide Treasury Pass book was considered as receipts. ii) Payments vide cash book were taken iii) Cash book receipts and charges were not closed periodically and certified iv) No entries were recorded on receipts side of cash book. The schedules

received along with remittance challans would need to be entered in cash book.

v) Further, at the end of the every month, the receipts vide cash book, pass book and ledger entries shall be tallied and reconciled.

vi) As observed, no entries are being made in ledgers. vii) At the year end, the receipts and charges vide ledger, cash book and pass book

would need to be reconciled. viii) Inspite of pointing of the defects repeated in audit reports, no attention is paid

for proper maintenance of records. ix) Further, it is observed, in violation of rules, part final payments were

sanctioned to the subscribers. The Rules regarding sanction of part final were simply set a side.

x) The sanction orders did not contain any reference to rule under which either advance or part final is sanctioned.

xi) There were no applications from individuals in the form prescribed in General Provident Fund Rules for sanction of part final. Even, at the time of sanction of advance / part final, the account ledger is not being up dated.

xii) LlC Payments are being made from P.F Accounts of employees. But those premium payments are not being made in the ledgers.

xiii) There was no check even between the entries made (vide duplicate challans) in abstract register with Treasury Pass Book.

xiv) No monthly reconciliation between Treasury receipts and receipts vide abstract register receipts and charges were exhibited in annual account.

xv) No head wise receipts & charges are shown in the annual account, simply Treasury receipts & charges were exhibited in annual account. The correctness could not be certified in audit due to the precarious

maintenance of records & ledgers. (Para No. 25 (c) of the Audit Report)

149

ZILLA PARISHAD – VIZIANAGARAM – VIZIANAGARAM DISTRICT. 7.18.2.7 IMPROPER MAINTENANCE OF RECORDS – PROVIDENT FUND

– PREMIUM PAID TO LIC OF INDIA – PAYMENTS NOT POSTED IN SUBSCRIBERS LEDGER – LOSS – NEEDS RECTIFICATION Rs. 54,818.

An amount of Rs.54818 was drawn through Voucher No. 774 / 20-07-2004 vide Proceedings of Deputy Chief Executive Officer, Zilla Parishad, Vizianagaram in RC. No. 1487/C3, 19-07-2004 towards payment of Premium of LIC Policy holders from their respective Provident Fund Accounts maintained by Zilla Parishad, as detailed below. The premium paid shall be debited to the respective Provident Fund Accounts. But, this was not done.

Sl. No.

Name of Subscriber Sri / Smt

Provident Fund A/c

No.

LIC Policy No

Amount of premium

paid in Rs. 1 D. Eswara Rao, SGT 7454 691981320 2,0842 S. Muralikrishna, RA 7786 691981198 2,4823 G.V. Ratnam, Attender 9823 691981230 3,4864 K. Bhaskararao, N.W 10158 691981200 2,4705 M.N. Murthy, J.A 7845 691981625 3,2306 K. Aparna, R.A 5749 691981623 7,0597 G. Ramarao, GR.II TP 7817 691981419 2,7638 R.V.S. Subrahmanvam 165 691981420 5,4439 B. Venkateswararao, Gr-II, TP 4396 691981421 5,47710 M. Vijayachandra, J.A 9233 691981493 2,42611 Ch.Narayanamurthy Gr.II 638 691981972 17,898

Total: 54,818Since, the withdrawals were not posted, there is possibility to occur

inadmissible or excess payments to the subscribers. Therefore, immediate action may be taken for posting the withdrawals in the subscribers' Ledgers and get them attested. Necessary steps needs to be taken immediately for updating the records and registers of Provident Fund and production of the same for verification in audit. (Para No. 25 (d) of the Audit Report)

7.18.3 MANDAL PARISHADS: MANDAL PARISHAD – URAVAKONDA – ANANTHPUR DISTRICT. 7.18.3.1 (a) JEEP – JEEP FUEL CHARGES DRAWN FOR OFFICE JEEP

FROM 05/2004 TO 12/204 – HIRE CHARGES DRAWN @ GOVERNMENT PRESCRIBED RATES BY HIRING VEHICLE – REASONS NOT EXPLAINED – Rs. 8,663.

During the course of audit it is noticed that as aggregate amount of Rs. 20,608 was spent towards fuel charges and repairs charges for the Vehicle. But during the months i.e., 02/2005 and 03/2005, hired the Vehicle to visit in the Mandal area at Rs. 4,333 per month (i.e., 8,663). The Executive Authority was not explained the reasons for Hiring the Vehicle for only 2 months of Financial year and remaining all the months, drawn only fuel charges. When the Mandal is provided with own Vehicle, the necessity of Hiring the private vehicle was not pointed out to audit. Loss if any sustained to the institution would need to be good from the person or persons responsible under intimation to audit. (Para No. 14 (c) of the Audit Report)

150

7.18.3.2 (b) UNDISBURSED WAGES OF SWEEPERS NOT REMMITEED – Rs. 41,741.

As could be verified from the acquaintance of Sweepers, it was noticed that an amount of Rs. 41,741 was undisbursed as detailed below and balance on hand without remitting back in to treasury.

Hence, it is very clear that the Mandal education officer misused the powers and violated the Rules.

Immediate action would need to be taken to remit to concerned funds under intimation to Audit.

Sl. No. T.No & Date Amount Drawn

Rs. Amount Disbursed

Rs. Balance

Rs. 1 1708004545 07-

02-2005 6,55,065 6,13,324 41,741


7.18.3.3 EXTRA ORDINARY ITEM OF EXPENDITURE SANCTION OF THE COMPETENT AUTHORITY NOT OBTAINED OBJECTED – Rs. 28,725.

In the following vouchers, an amount of Rs. 28,725 was drawn and spent on the items other than those specified in Government Memo. No. 72650AcctII/87-2, dated: 27-10-1987 of Panchayat Raj Department. For the extraordinary items of the expenditure specific sanction of the competent authority is necessary.

Voucher No. & Date Name of the Firm Particulars Amount

Rs. 24 / 02-06-

2004 National Handloom garments, M.Nagar

Woolen Blazer Napkins, Turkeys Travels Etc.,

8,910

36 / 02-07-2004

Muthyaloo Steel Place M.Nagar

Office Equipments 2,815

93 / 13-12-2004 613787 /

13-12-2004

M/s Wajid General Suppliers M.Nagar

Purchase of mats & Curtains to the MPP & MPDO chambers

17,000


MANDAL PARISHAD – DEVARAKONDA – NALGONDA DISTRICT.

7.18.3.4 PAYMENT OF WATERT TAX TO GRAMPANCHAYAT FOR THE QUARTERS OCCUPIED BY THE TENANTS – IRREGULAR – NEEDS RECOVERY – Rs. 8,640.

An amount of Rs. 8,640 has been paid towards Water charges of the Mandal quarters occupied by the tenants in Voucher No. 31/6 as follows:

1 A.A.O Quarter 04/2002 to 03/2004 Rs. 7202 M.D.D Quarter 04/2002 to 03/2004 Rs. 7203 P. Quarter 04/2002 to 03/2004 Rs. 7204 Veternary Quarter 04/2002 to 03/2004 Rs. 7205 E.O. Education Quarter 04/2002 to 03/2004 Rs. 7206 E.O. Pts Quarter 04/2002 to 03/2004 Rs. 720

151

7 V.D.O. Quarter 04/2002 to 03/2004 Rs. 7208 A.E.E Quarter 04/2002 to 03/2004 Rs. 720 Total: Rs. 5,760 For 2004-05 vide Voucher No. 164/10 Rs. 2,880 Total: Rs. 8,640

Payment of water tax of the quarters is the responsibility of the tenants.

The amount of Rs. 8,640 thus paid by the Mandal Parishad Development Officer towards water tax is irregular and inadmissible item of expenditure. The same would need to be recovered from the person or persons responsible under intimation to audit. (Para No. 20 of the Audit Report)

MANDAL PARISHAD – NAMPALLY – NALGONDA DISTRICT.

7.18.3.5 PAYMENT OF SALARIES ARREARS TO SRI P. DEVAIAH, SWEEPER FROM 24-07-1998 TO 30-11-2004 – DEFECTS – AMOUNT HELD UNDER OBJECTION – Rs. 49,506.

An amount of Rs. 49,506 has been drawn and paid to Sri P. Devaiah, Sweeper U.P.S Mohamadapuram towards salary arrears from 24-07-1998 to 30-11-2004 in Voucher No. 369/3 Rs. 49,506. On verification of the case the following defects have been noticed.

1. The individual was working in the P.S. Onteddugudem as on 23-07-1998, then the school was abolished under the rationalization. The information of reporting of the individual for duty elsewhere was not provided to the audit. 2. After a long gap the Mandal Education Officer has reported the matter to Chief Executive Officer, Vide Letter No. B5/04, dated: 17-08-2004. Then the Chief Executive Officer has directed to the Mandal Development Officer, Nampally in his Memo. No. B4/5259/2004, dated: 10-11-2004 to adjust the individual in any vacant post available under the control of Mandal Development Officer. 3. The Mandal Development Officer in his Proceedings No. B/228/Edn/2004-05, dated: 04-12-2004 has issued posting orders to the individual in the vacant post of P.S. Mohamadapuram with a direction to report before the Head Master with intimation to the Mandal Development Officer. 4. The date of joining of the individual is not made available to audit. 5. In the proceeding No. B/228/Edn/2004-05, dated: 17-12-2005 the Mandal Education Officer, Nampally has issued order to claim the salary from 01-08-1998 to 30-11-2004 and pay to the individual. It is not forthcoming that how the individual was silent over non payment salary regularly from the period 01-08-1998 onwards regularly. It was not explained under what authority Mandal Education Officer issued orders for payment of salary with out utilization of services of the individual. The payment of salary without utilization of the services is highly irregular and has no justification.

It is opined that matter needs to be investigated whether the individual is working and as to why the Mandal Education Officer did not take steps for posting of the Sweeper immediately after abolition of the school.

In view of the above the expenditure towards payment of the salary of the said Attender for the period from 01-08-1998 to 30-11-2004 without utilization of services

152

is highly irregular and loss to the public fund. As such the expenditure of Rs. 49,506 could not be admitted in audit and needs to be recovered from the person or persons responsible. (Para No. 20 of the Audit Report)

MANDAL PARISHAD – BODHAN – NIZAMABAD DITRICT.

7.18.3.6 QUARTER RENT OF THE MANDAL – ALLOTTED TO OTHER OFFICES AND PR PERSONS NOT RECOVERED NEEDS RECOVERY – Rs. 10,140.

During the verification of the Demand register of the quarters’ rent of the Mandal it is noticed that out of 8 quarters one quarter was collapsed and remaining 7 quarters were let out to PR employees and other offices. But the rent in respect of two quarters’ is pending recovery @ Rs. 390 P.M as noted against each. The D.O did not take any action for the recovery of the dues till the close of audit.

Action would need to be taken to recover the same from the person or persons responsible and credited to the concerned head of account.

Type of quarter Total due Name of the allottee Rate P.M Due Period

Rs. “A” Quarter Executive Engineer (PR) 390 8/04 x 11 4,290“A” Quarter Dy. Executive Engineer (PR) 390 4/04 x 11 5,850

Total: 10,140

(Para No. 12 of the Audit Reoport)

MANDAL PARISHAD –NARSAPUR– WEST GODAVARI DISTRICT.

7.18.3.7 LEASES – LEASING OUT OF FERRY MADHAVAIPALEM OF NARSAPUR MANDAL PARISHAD FOR THE YEAR 2004-05. CERTAIN AMOUNTS NOT DEPOSITED IN MANDAL PARISHAD GENERAL FUNDS – SEPARATE BANK ACCOUNT OPENED – AUTHORITY NOT POINTED OUT AND PRODUCED.

In accordance with Government instructions issued in G.O. Ms. No. 22 PR & RB (Mandal-I) Department, dated: 31-01-1999 read with Government Memo. No. 174 TR & RD, Department, dated: 21-10-1998, the maintenance of leasing out of Madhavaipalem Ferry was transferred from R&B Department to Mandal Parishad Narsapur with effect from 30-04-1999. It is observed that the lease amount of Madhavaipalem Ferry was not deposited in Mandal Parishad General Funds from 01-04-2004 which is irregular.

A separate Cash Book, Pass book cheque book has been operated in the name of MPDO Narsapur for Madhavaipalem Ferry accounts since 21-03-2003 by opening a saving bank account in Vijaya Bank Narsapur vide No. 8650.

The orders of the competent authority permitting the maintenance of the Separate account under Madhavaipalem Ferry for the year 2004-05 was not produced to audit. The lodging of the lease amount in separate account is irregular as the general revenue of the institution shall be lodged in general funds account of the institution. Immediate action needs to be taken to close the account and lodge the funds in general fund accounts under intimation to the audit.

(Para No. 13 (2) of the Audit Reoport)

153


7.18.4.1 PAYMEMT OF TELEPHONE BILLS, C.C. CHARGES AND WATER TAX OF D.P.O AND D.P.L.O FROM THE GENERAL FUNDS IS IRREGULAR – MIS-UTILISATION – NEEDS REIMBURSEMENT – Rs. 5,857.

An amount of Rs. 5,857 was drawn and paid towards telephone bills, Electric consumption charges and water charges of office of the D.P.O and D.P.O., Kothagudem. There is no such provision to incur this type of expenditure from Funds and it implies misutilistion of Gram Panchayat funds. Immediate action needs to be taken to either reimburse the above amount from the concerned offices or recover from person or persons responsible.

Sl. No.

Receipt No.& Date Details of Expenditure Expenditure

incurred 1 120 / 04-08-04 C.C. Charges of D.P.O Office 06/2004 Rs. 2,4302 129 / 04-08-04 Water charges of DLPO Rs. 1,1253 212 / 05-11-04 C.C. Charges of D.P.O Office 09/2004 Rs. 1,8404 155 / 02-09-04 Telephone Bill of DLPO Rs. 462 Total: Rs. 5,857


7.18.4.2 PAYMEMT OF TELEPHONE BILLS TO D.P.Os AND D.L.P.Os OFFICES FROM THE GENERAL FUNDS – INADMISSIBLE – MIS-UTILISATION – NEED REIMBURSEMENT – Rs. 8,156.

An amount of Rs. 8,156 was drawn and paid towards telephone bills, Electric consumption charges and water charges of office of the Divisional Panchayat Officer and D.P.O., Kothagudem. There is no such provision to incur this type of expenditure from Funds and it implies misutilistion of Gram Panchayat funds. Immediate action needs to be taken to either reimburse the above amount from the concerned offices or recover from person or persons responsible.

Sl. No. Receipt No.& Date Details of Expenditure Expenditure

incurred 1 03 / 14-04-2004 D.P.O Office telephone bill Rs. 1,8292 61 / 24-07-2004 D.P.O Office telephone bill Rs. 2,0363 128 / 16-11-2004 D.L.P.Os Office telephone bill Rs. 6204 129 / 16-11-2004 C.C. Charges Rs. 2215 166 / 27-01-2005 Electric meter Rs. 3,450 Total: Rs. 8,156


HYDERABAD (G.M MAJID) DATED: 18-01-2008 DIRECTOR OF STATE AUDIT,

A.P., HYDERABAD.

- - 0 - -

ACCOUNTING STATEMENTS OF ZILLA PARISHADS, MANDAL PARISHADS AND GRAM PANCHAYATS

STATEMENT No. 1

CONSOLIDATED STATEMENT SHOWING THE STATUS OF AUDIT

Sl. No.

Name of the Institution

Demand as on 01-04-2005

Audit Completed During the Year

Balance as on 31-03-2006

Arrears Current Arrears Current Arrears Current

1 Zilla Parishads 1 22 1 22 0 0

2 Mandal Parishads 8 1097 0 1087 8 10

3 Gram Panchayats 6836 21900 49 21700 6787 200

155

STATEMENT No. 1 (1)

STATEMENT SHOWING STATUS OF AUDIT OF ZILLA PARISHADS FOR THE YEAR 2004-05

Sl. No.






1 Adilabad 0 1 0 1 0 0

2 Ananthapur 0 1 0 1 0 0

3 Chittoor 0 1 0 1 0 0

4 Cuddapah 0 1 0 1 0 0

5 East Godavari 0 1 0 1 0 0

6 Guntur 0 1 0 1 0 0

7 Karimnagar 0 1 0 1 0 0

8 Khammam 0 1 0 1 0 0

9 Krishna 0 1 0 1 0 0

10 Kurnool 0 1 0 1 0 0

11 Mahaboobnagar 0 1 0 1 0 0

12 Medak 0 1 0 1 0 0

13 Nalgonda 0 1 0 1 0 0

14 Nellore 0 1 0 1 0 0

15 Nizamabad 0 1 0 1 0 0

16 Prakasam 1 1 1 1 0 0

17 Ranga Reddy 0 1 0 1 0 0

18 Srikakulam 0 1 0 1 0 0

19 Visakhapatnam 0 1 0 1 0 0

20 Vizianagaram 0 1 0 1 0 0

21 Warangal 0 1 0 1 0 0

22 West Godavari 0 1 0 1 0 0

Total 1 22 1 22 0 0

156

STATEMENT No. 1 (2)

STATEMENT SHOWING STATUS OF AUDIT OF MANDAL PARISHADS FOR THE YEAR 2004-05

Sl. No.






1 Adilabad 0 52 0 51 0 1

2 Ananthapur 0 63 0 63 0 0

3 Chittoor 0 65 0 65 0 0

4 Cuddapah 0 57 0 57 0 0

5 East Godavari 0 57 0 57 0 0

6 Guntur 0 51 0 51 0 0

7 Karimnagar 2 57 0 57 2 0

8 Khammam 0 46 0 46 0 0

9 Krishna 0 49 0 49 0 0

10 Kurnool 0 53 0 53 0 0

11 Mahaboobnagar 2 64 0 64 2 0

12 Medak 0 46 0 38 0 8

13 Nalgonda 1 59 0 59 1 0

14 Nellore 0 46 0 46 0 0

15 Nizamabad 0 36 0 36 0 0

16 Prakasam 0 56 0 56 0 0

17 Ranga Reddy 0 33 0 33 0 0

18 Srikakulam 0 38 0 38 0 0

19 Visakhapatnam 0 39 0 39 0 0

20 Vizianagaram 0 34 0 34 0 0

21 Warangal 3 50 0 49 3 1

22 West Godavari 0 46 0 46 0 0

Total 8 1097 0 1087 8 10

157

STATEMENT No. 1 (3)

STATEMENT SHOWING STATUS OF AUDIT OF GRAM PANCHAYATS FOR THE YEAR 2004-05

Sl. No.






1 Adilabad 165 866 0 850 165 16

2 Ananthapur 1 1005 0 1005 1 0

3 Chittoor 295 1399 1 1383 294 16

4 Cuddapah 33 1011 1 1010 32 1

5 East Godavari 1 1024 1 1024 0 0

6 Guntur 165 829 13 817 152 12

7 Karimnagar 223 1194 2 1191 221 3

8 Khammam 432 773 0 767 432 6

9 Krishna 65 973 0 970 65 3

10 Kurnool 1 899 0 899 1 0

11 Mahaboobnagar 1745 1348 22 1311 1723 37

12 Medak 332 1061 7 986 325 75

13 Nalgonda 983 1178 0 1176 983 2

14 Nellore 0 961 0 961 0 0

15 Nizamabad 1 719 0 719 1 0

16 Prakasam 331 1041 0 1041 331 0

17 Ranga Reddy 509 705 0 679 509 26

18 Srikakulam 30 1106 1 1106 29 0

19 Visakhapatnam 28 976 1 976 27 0

20 Vizianagaram 300 931 0 931 300 0

21 Warangal 1195 1013 0 1013 1195 0

22 West Godavari 1 888 0 885 1 3

Total 6836 21900 49 21700 6787 200

158

Sl.No


Receipts 2004-05

Receipts 2003-04

Increase of

Receipts over

Previous Year

Payments 2004-05

Payments 2003-04

Increase of

Payments over

Previous Year

1 Zilla Parishads 148524.41 168802.93 -12.01 147205.76 175981.97 -16.35

2 Mandal Parishads 139237.34 145183.51 -4.10 137785.76 146008.49 -5.63

3 Gram Panchayats 81597.07 85081.57 -4.10 66349.74 78593.30 -15.58

Total 369358.82 399068.01 -20.20 351341.26 400583.76 -37.56

STATEMENT OF CONSOLIDATED RECEIPTS AND PAYMENTS OF PANCHAYAT RAJ INSTITUTIONS FOR THE YEAR 2004-05

STATEMENT No. 2

Rs. In lakhs

159

STATEMENT No. 2 (1)

STATEMENT OF CONSOLIDATED RECEIPTS AND PAYMENTS OF ZILLA PARISHADS FOR THE YEAR 2004-05

Rs. In lakhs

Sl. No.

NAME OF THE DISTRICT RECEIPTS PAYMENTS

1 Adilabad 5714.42 6000.15

2 Ananthapur 5770.85 5625.39

3 Chittoor 4039.30 3762.72

4 Cuddapah 3675.90 3864.83

5 East Godavari 14435.03 14711.67

6 Guntur 8965.18 8375.35

7 Karimnagar 7207.66 6993.31

8 Khammam 10340.57 9405.10

9 Krishna 5502.88 5865.79

10 Kurnool 8159.30 8639.03

11 Mahaboobnagar 1346.80 1138.21

12 Medak 1799.37 1489.19

13 Nalgonda 12838.05 12819.98

14 Nellore 5574.84 5547.68

15 Nizamabad 845.36 705.74

16 Prakasam 5786.69 5977.24

17 Ranga Reddy 10723.12 1213.52

18 Srikakulam 3997.44 3900.18

19 Visakhapatnam 3482.62 3251.05

20 Vizianagaram 5132.09 4163.66

21 Warangal 13328.16 25593.35

22 West Godavari 9858.78 8162.62

Total: 148524.41 147205.76

160

STATEMENT No. 2 (2)

STATEMENT OF CONSOLIDATED RECEIPTS AND PAYMENTS OF ZILLA PARISHADS UNDER GENERAL FUND ACCOUNT FOR THE

YEAR 2004-05

Rs. In lakhs

Sl. No.


Opening Balance Receipts Total Payments Closing

Balance

1 Adilabad -458.25 120.51 -337.74 177.80 -515.54

2 Ananthapur 1089.00 1039.35 2128.35 956.88 1171.47

3 Chittoor 874.08 131.80 1005.88 248.69 757.19

4 Cuddapah 473.15 915.80 1388.95 848.74 540.21

5 East Godavari 739.67 790.05 1529.72 1032.50 497.22

6 Guntur 521.74 512.28 1034.02 316.49 717.53

7 Karimnagar 360.74 342.37 703.11 464.66 238.45

8 Khammam 847.61 165.05 1012.66 134.00 878.66

9 Krishna 6259.63 894.07 7153.70 1097.29 6056.41

10 Kurnool 448.70 203.72 652.42 206.85 445.57

11 Mahaboobnagar 718.48 558.42 1276.90 395.21 881.69

12 Medak 88.43 358.64 447.07 121.41 325.66

13 Nalgonda 208.20 1451.92 1660.12 1370.36 289.76

14 Nellore 3450.80 974.74 4425.54 1024.72 3400.82

15 Nizamabad 305.61 127.84 433.45 74.29 359.16

16 Prakasam -2481.25 303.26 -2177.99 327.55 -2505.54

17 Ranga Reddy -82.95 571.80 488.85 280.56 208.29

18 Srikakulam 786.60 248.93 1035.53 135.26 900.27

19 Visakhapatnam 400.23 1245.29 1645.52 1031.82 613.70

20 Vizianagaram 256.50 196.55 453.05 391.96 61.09

21 Warangal -126.56 235.61 109.05 2077.29 -1968.24

22 West Godavari 601.13 1103.04 1704.17 644.20 1059.97

Total: 15281.29 12491.04 27772.33 13358.53 14413.80

161

STATEMENT No. 2 (3)

STATEMENT OF CONSOLIDATED RECEIPTS AND PAYMENTS OF ZILLA PARISHADS UNDER PARISHAD EDUCATION FUND ACCOUNT

FOR THE YEAR 2004-05

Rs. In lakhs

Sl. No.



Balance

1 Adilabad 920.18 2172.81 3092.99 2683.13 409.86

2 Ananthapur 338.17 3535.70 3873.87 3635.48 238.39

3 Chittoor 131.64 276.10 407.74 325.55 82.19

4 Cuddapah 534.68 441.65 976.33 355.09 621.24

5 East Godavari 1701.08 3785.07 5486.15 4154.09 1332.06

6 Guntur 96.25 3106.38 3202.63 3107.24 95.39

7 Karimnagar 519.04 4927.94 5446.98 4652.45 794.53

8 Khammam 117.50 2787.19 2904.69 2850.01 54.68

9 Krishna 445.67 3916.58 4362.25 4262.99 99.26

10 Kurnool 11.94 2587.81 2599.75 2692.40 -92.65

11 Mahaboobnagar -284.08 4.03 -280.05 3.44 -283.49

12 Medak 969.84 434.93 1404.77 349.53 1055.24

13 Nalgonda 716.53 6277.22 6993.75 5998.75 995.00

14 Nellore 280.81 3970.84 4251.65 3950.85 300.80

15 Nizamabad 152.01 0.20 152.21 1.09 151.12

16 Prakasam 325.81 3740.68 4066.49 4007.20 59.29

17 Ranga Reddy -340.25 0.00 -340.25 0.00 -340.25

18 Srikakulam 422.28 2616.20 3038.48 2590.40 448.08

19 Visakhapatnam -3717.76 1986.95 -1730.81 2003.91 -3734.72

20 Vizianagaram 227.84 2254.59 2482.43 2458.91 23.52

21 Warangal 338.27 5212.17 5550.44 4173.24 1377.20

22 West Godavari 670.39 4690.98 5361.37 4582.68 778.69

Total: 4577.83 58726.02 63303.85 58838.43 4465.42

162

STATEMENT No. 2 (4)

STATEMENT OF CONSOLIDATED RECEIPTS AND PAYMENTS OF ZILLA PARISHADS UNDER SOCIAL WELFARE ACCOUNT FOR THE

YEAR 2004-05

Rs. In lakhs

Sl. No.



Balance

1 Adilabad 98.44 43.20 141.64 31.15 110.49

2 Ananthapur 403.46 183.44 586.90 44.19 542.71

3 Chittoor 29.82 102.90 132.72 65.00 67.72

4 Cuddapah 124.86 259.92 384.78 99.52 285.26

5 East Godavari 269.51 203.17 472.68 135.50 337.18

6 Guntur 104.46 129.83 234.29 47.76 186.53

7 Karimnagar 95.15 104.79 199.94 66.11 133.83

8 Khammam -81.30 73.13 -8.17 57.21 -65.38

9 Krishna 180.83 216.69 397.52 136.81 260.71

10 Kurnool 455.87 114.29 570.16 111.03 459.13

11 Mahaboobnagar -386.13 0.00 -386.13 0.00 -386.13

12 Medak 160.65 120.67 281.32 120.67 160.65

13 Nalgonda 145.44 89.34 234.78 32.96 201.82

14 Nellore 235.28 143.16 378.44 41.35 337.09

15 Nizamabad 101.99 71.49 173.48 37.47 136.01

16 Prakasam 305.09 169.21 474.30 83.18 391.12

17 Ranga Reddy -1697.23 321.38 -1375.85 77.39 -1453.24

18 Srikakulam 100.76 1.16 101.92 35.67 66.25

19 Visakhapatnam 365.00 168.21 533.21 21.24 511.97

20 Vizianagaram 108.34 73.64 181.98 33.56 148.42

21 Warangal 125.08 0.00 125.08 0.00 125.08

22 West Godavari 413.08 203.61 616.69 127.88 488.81

Total: 1658.47 2793.23 4451.70 1405.65 3046.05

163

STATEMENT No. 2 (5)

STATEMENT OF CONSOLIDATED RECEIPTS AND PAYMENTS OF ZILLA PARISHADS UNDER MINOR IRRIGATION ACCOUNT FOR THE

YEAR 2004-05

Rs. In lakhs

Sl. No.



Balance

1 Adilabad 95.98 0.00 95.98 0.00 95.98

2 Ananthapur 181.23 0.00 181.23 0.00 181.23

3 Chittoor 196.29 0.00 196.29 0.00 196.29

4 Cuddapah 0.00 0.00 0.00 0.00 0.00

5 East Godavari 21.25 10.62 31.87 10.62 21.25

6 Guntur -47.01 45.77 -1.24 45.77 -47.01

7 Karimnagar 31.10 0.00 31.10 0.00 31.10

8 Khammam 162.30 118.73 281.03 112.22 168.81

9 Krishna 38.27 5.10 43.37 5.06 38.31

10 Kurnool 50.52 0.00 50.52 0.00 50.52

11 Mahaboobnagar -397.16 0.00 -397.16 0.00 -397.16

12 Medak 73.11 0.00 73.11 0.00 73.11

13 Nalgonda 38.47 0.00 38.47 0.00 38.47

14 Nellore 78.42 0.00 78.42 0.00 78.42

15 Nizamabad 109.12 0.00 109.12 0.00 109.12

16 Prakasam 28.92 0.00 28.92 0.00 28.92

17 Ranga Reddy 42.07 0.00 42.07 0.00 42.07

18 Srikakulam 96.55 0.00 96.55 0.00 96.55

19 Visakhapatnam 27.42 0.00 27.42 0.00 27.42

20 Vizianagaram 370.12 0.00 370.12 74.39 295.73

21 Warangal 273.20 6.53 279.73 0.00 279.73

22 West Godavari 47.86 0.00 47.86 0.00 47.86

Total: 1518.02 186.75 1704.77 248.06 1456.71

164

STATEMENT No. 2 (6)

STATEMENT OF CONSOLIDATED RECEIPTS AND PAYMENTS OF ZILLA PARISHADS UNDER ROADS AND BRIDGES ACCOUNT FOR THE

YEAR 2004-05

Rs. In lakhs

Sl. No.



Balance

1 Adilabad -193.18 1124.25 931.07 907.55 23.52

2 Ananthapur 1942.20 0.00 1942.20 0.00 1942.20

3 Chittoor -142.06 489.00 346.94 414.46 -67.52

4 Cuddapah 57.20 192.92 250.12 212.59 37.53

5 East Godavari 309.93 642.17 952.10 621.08 331.02

6 Guntur 140.01 220.23 360.24 220.55 139.69

7 Karimnagar -1218.97 0.00 -1218.97 0.00 -1218.97

8 Khammam -179.98 2926.02 2746.04 2380.75 365.29

9 Krishna -374.63 325.85 -48.78 257.34 -306.12

10 Kurnool 156.25 1101.18 1257.43 1122.51 134.92

11 Mahaboobnagar 875.95 0.00 875.95 0.00 875.95

12 Medak -1030.18 0.00 -1030.18 0.00 -1030.18

13 Nalgonda 87.77 0.00 87.77 0.00 87.77

14 Nellore 1192.95 75.36 1268.31 64.32 1203.99

15 Nizamabad -398.72 0.00 -398.72 0.00 -398.72

16 Prakasam -47.77 0.00 -47.77 0.00 -47.77

17 Ranga Reddy -5102.69 0.00 -5102.69 0.00 -5102.69

18 Srikakulam -390.34 14.46 -375.88 1.40 -377.28

19 Visakhapatnam 0.00 0.00 0.00 0.00 0.00

20 Vizianagaram -814.81 1251.28 436.47 0.00 436.47

21 Warangal 645.31 1426.44 2071.75 1323.36 748.39

22 West Godavari 702.04 0.00 702.04 0.00 702.04

Total: -3783.75 9789.16 6005.41 7525.91 -1520.50

165

STATEMENT No. 2 (7)

STATEMENT OF CONSOLIDATED RECEIPTS AND PAYMENTS OF ZILLA PARISHADS UNDER RURAL WATER SUPPLY ACCOUNT FOR

THE YEAR 2004-05

Rs. In lakhs

Sl. No.



Balance

1 Adilabad -479.51 1321.65 842.14 1278.84 -436.70

2 Ananthapur 5360.82 0.00 5360.82 0.00 5360.82

3 Chittoor -218.80 0.00 -218.80 0.00 -218.80

4 Cuddapah 61.51 0.00 61.51 0.00 61.51

5 East Godavari 1753.09 845.35 2598.44 802.02 1796.42

6 Guntur -846.85 799.23 -47.62 658.99 -706.61

7 Karimnagar -5727.27 0.00 -5727.27 0.00 -5727.27

8 Khammam -194.05 823.39 629.34 746.44 -117.10

9 Krishna 495.85 0.00 495.85 0.00 495.85

10 Kurnool -558.50 679.42 120.92 703.41 -582.49

11 Mahaboobnagar 2018.64 0.00 2018.64 0.00 2018.64

12 Medak -625.86 0.00 -625.86 0.00 -625.86

13 Nalgonda 1652.00 0.00 1652.00 0.00 1652.00

14 Nellore -1200.78 194.64 -1006.14 195.69 -1201.83

15 Nizamabad -104.73 0.00 -104.73 0.00 -104.73

16 Prakasam 5981.51 0.00 5981.51 0.00 5981.51

17 Ranga Reddy 5349.67 0.00 5349.67 0.00 5349.67

18 Srikakulam 1983.51 191.79 2175.30 126.81 2048.49

19 Visakhapatnam 353.45 0.00 353.45 0.00 353.45

20 Vizianagaram 229.24 66.44 295.68 0.00 295.68

21 Warangal -80.35 3335.73 3255.38 2795.69 459.69

22 West Godavari 42.19 0.00 42.19 0.00 42.19

Total: 15244.78 8257.64 23502.42 7307.89 16194.53

166

STATEMENT No. 2 (8)

STATEMENT OF CONSOLIDATED RECEIPTS AND PAYMENTS OF ZILLA PARISHADS UNDER OTHER PROGRAMMES ACCOUNT FOR

THE YEAR 2004-05

Rs. In lakhs

Sl. No.



Balance

1 Adilabad -158.22 174.39 16.17 109.73 -93.56

2 Ananthapur -12417.28 146.11 -12271.17 166.75 -12437.92

3 Chittoor -10.99 227.20 216.21 347.24 -131.03

4 Cuddapah 274.73 0.00 274.73 0.00 274.73

5 East Godavari -674.07 3223.11 2549.04 3123.53 -574.49

6 Guntur -4643.48 930.88 -3712.60 978.93 -4691.53

7 Karimnagar -384.53 0.00 -384.53 0.00 -384.53

8 Khammam 334.79 1403.03 1737.82 969.77 768.05

9 Krishna 20.64 0.00 20.64 0.00 20.64

10 Kurnool -381.70 0.00 -381.70 0.00 -381.70

11 Mahaboobnagar 1198.64 362.88 1561.52 314.67 1246.85

12 Medak -3412.31 463.29 -2949.02 361.61 -3310.63

13 Nalgonda 2758.65 1956.30 4714.95 2115.20 2599.75

14 Nellore 2551.31 0.00 2551.31 0.00 2551.31

15 Nizamabad -41.62 0.00 -41.62 0.00 -41.62

16 Prakasam 557.60 143.53 701.13 150.01 551.12

17 Ranga Reddy 1071.24 0.00 1071.24 0.00 1071.24

18 Srikakulam -51.79 0.00 -51.79 0.00 -51.79

19 Visakhapatnam -222.52 0.00 -222.52 0.00 -222.52

20 Vizianagaram 163.40 0.00 163.40 0.00 163.40

21 Warangal 443.44 0.00 443.44 0.00 443.44

22 West Godavari 8273.65 3560.16 11833.81 2460.89 9372.92

Total: -4750.42 12590.88 7840.46 11098.33 -3257.87

167

STATEMENT No. 2 (9)

STATEMENT OF CONSOLIDATED RECEIPTS AND PAYMENTS OF ZILLA PARISHADS UNDER SAMPOORNA GRAMEENA ROJGAR

YOJANA ACCOUNT FOR THE YEAR 2004-05

Rs. In lakhs

Sl. No.



Balance

1 Adilabad -0.80 0.00 -0.80 0.00 -0.80

2 Ananthapur 105.19 857.56 962.75 809.78 152.97

3 Chittoor -17.13 274.40 257.27 274.40 -17.13

4 Cuddapah 1822.95 1478.61 3301.56 1523.44 1778.12

5 East Godavari -7.23 1376.58 1369.36 1363.56 5.79

6 Guntur -102.88 2959.12 2856.24 2767.15 89.09

7 Karimnagar 155.84 1315.48 1471.32 1253.57 217.75

8 Khammam 252.65 1275.65 1528.30 1412.28 116.02

9 Krishna -176.79 0.00 -176.79 0.00 -176.79

10 Kurnool 161.05 216.41 377.46 222.50 154.96

11 Mahaboobnagar 0.00 406.71 406.71 406.71 0.00

12 Medak 195.72 413.70 609.42 525.11 84.31

13 Nalgonda -41.22 1899.73 1858.51 1999.45 -140.94

14 Nellore 129.29 0.00 129.29 0.00 129.29

15 Nizamabad 0.00 206.63 206.63 206.63 0.00

16 Prakasam -67.20 321.04 253.84 321.04 -67.20

17 Ranga Reddy 136.19 321.31 457.50 455.77 1.73

18 Srikakulam -11.83 221.23 209.40 221.23 -11.83

19 Visakhapatnam 1376.36 0.00 1376.36 0.00 1376.36

20 Vizianagaram 105.09 524.91 630.00 566.77 63.23

21 Warangal 227.27 1827.10 2054.37 1945.00 109.37

22 West Godavari 0.00 226.71 226.71 226.71 0.00

Total: 4242.53 16122.88 20365.41 16501.10 3864.31

168

STATEMENT No. 2 (10)

STATEMENT OF CONSOLIDATED RECEIPTS AND PAYMENTS OF ZILLA PARISHADS UNDER DEPOSITS ACCOUNT FOR THE YEAR

2004-05

Rs. In lakhs

Sl. No.



Balance

1 Adilabad 71.31 755.81 827.12 808.37 18.75

2 Ananthapur -505.11 0.00 -505.11 0.00 -505.11

3 Chittoor 6601.67 2513.50 9115.17 1969.43 7145.74

4 Cuddapah 1626.11 291.48 1917.59 450.10 1467.49

5 East Godavari -471.92 1956.48 1484.56 1982.72 -498.16

6 Guntur -149.90 235.28 85.38 199.06 -113.68

7 Karimnagar 3336.92 415.72 3752.64 415.48 3337.16

8 Khammam 38.46 753.37 791.83 727.46 64.37

9 Krishna -274.03 0.00 -274.03 0.00 -274.03

10 Kurnool 3464.95 3083.60 6548.55 3295.55 3253.00

11 Mahaboobnagar 5358.50 10.20 5368.70 13.01 5355.69

12 Medak 5677.49 0.27 5677.76 0.73 5677.03

13 Nalgonda 5193.27 1135.93 6329.20 1276.77 5052.43

14 Nellore -42.23 202.16 159.93 214.24 -54.31

15 Nizamabad 1099.89 432.40 1532.29 382.23 1150.06

16 Prakasam 1963.79 1082.62 3046.41 1077.39 1969.02

17 Ranga Reddy 16089.23 9507.77 25597.00 398.76 25198.24

18 Srikakulam -337.24 625.21 287.97 666.71 -378.74

19 Visakhapatnam 99.24 0.03 99.27 0.02 99.25

20 Vizianagaram 759.18 550.64 1309.82 588.58 721.24

21 Warangal 318.17 1152.36 1470.53 1039.20 431.33

22 West Godavari 0.15 0.00 0.15 0.15 0.00

Total: 49917.89 24704.83 74622.72 15505.96 59116.76

Bold Numbers Include both Advances Account and Deposit Account

169


STATEMENT OF CONSOLIDATED RECEIPTS AND PAYMENTS OF ZILLA PARISHADS UNDER ADVANCES ACCOUNT FOR THE YEAR

2004-05

Rs. In lakhs

Sl. No.



Balance

1 Adilabad 398.79 1.80 400.59 3.58 397.01

2 Ananthapur 0.00 0.00 0.00 0.00 0.00

3 Chittoor 379.03 11.90 390.93 104.54 286.39

4 Cuddapah -3.90 39.74 35.84 39.90 -4.06

5 East Godavari 0.00 0.00 0.00 0.00 0.00

6 Guntur 2.81 13.00 15.81 12.46 3.35

7 Karimnagar 56.48 2.63 59.11 2.33 56.78

8 Khammam 0.00 0.00 0.00 0.00 0.00

9 Krishna 745.30 144.59 889.89 106.30 783.59

10 Kurnool -213.55 1.46 -212.09 4.70 -216.79

11 Mahaboobnagar -168.00 4.30 -163.70 5.17 -168.87

12 Medak -307.91 6.52 -301.39 10.13 -311.52

13 Nalgonda -195.34 13.55 -181.79 12.42 -194.21

14 Nellore 0.00 0.00 0.00 0.00 0.00

15 Nizamabad -166.92 6.80 -160.12 4.03 -164.15

16 Prakasam -633.91 26.33 -607.58 10.40 -617.98

17 Ranga Reddy 277.59 0.86 278.45 1.04 277.41

18 Srikakulam -144.71 2.77 -141.94 2.65 -144.59

19 Visakhapatnam 1699.71 5.77 1705.48 6.64 1698.84

20 Vizianagaram -67.16 26.22 -40.94 34.60 -75.54

21 Warangal 0.00 11.72 11.72 20.57 -8.85

22 West Godavari 22.92 42.76 65.68 58.22 7.46

Total: 1681.23 362.72 2043.95 439.68 1604.27

170


STATEMENT OF CONSOLIDATED RECEIPTS AND PAYMENTS OF ZILLA PARISHADS UNDER LOANS ACCOUNT FOR THE YEAR

2004-05

Rs. In lakhs

Sl. No.



Balance

1 Adilabad -6.24 0.00 -6.24 0.00 -6.24

2 Ananthapur 100.81 8.69 109.50 12.31 97.19

3 Chittoor 0.62 12.50 13.12 13.41 -0.29

4 Cuddapah 13.39 11.50 24.89 10.86 14.03

5 East Godavari 4938.65 24.73 4963.38 11.52 4951.86

6 Guntur -57.43 13.18 -44.25 11.99 -56.24

7 Karimnagar 56.81 0.00 56.81 0.00 56.81

8 Khammam 17.41 10.81 28.22 11.08 17.14

9 Krishna 3.15 0.00 3.15 0.00 3.15

10 Kurnool -38.10 17.86 -20.24 17.70 -37.94

11 Mahaboobnagar -0.49 0.00 -0.49 0.00 -0.49

12 Medak 15.14 0.00 15.14 0.00 15.14

13 Nalgonda 721.12 11.85 732.97 12.38 720.59

14 Nellore -16.99 7.55 -9.44 7.47 -16.91

15 Nizamabad 28.38 0.00 28.38 0.00 28.38

16 Prakasam -0.52 0.02 -0.50 0.47 -0.97

17 Ranga Reddy 0.08 0.00 0.08 0.00 0.08

18 Srikakulam 5.97 0.00 5.97 0.00 5.97

19 Visakhapatnam 4.75 0.00 4.75 0.00 4.75

20 Vizianagaram 9.24 8.30 17.54 11.35 6.19

21 Warangal 7.89 20.93 28.82 19.00 9.82

22 West Godavari 12.03 0.00 12.03 0.00 12.03

Total: 5815.66 147.92 5963.58 139.54 5824.04

171


STATEMENT OF CONSOLIDATED RECEIPTS AND PAYMENTS OF ZILLA PARISHADS UNDER PENSION FUND ACCOUNT FOR THE YEAR

2004-05

Rs. In lakhs

Sl. No.



Balance

1 Adilabad -170.88 0.00 -170.88 0.00 -170.88

2 Ananthapur 547.58 0.00 547.58 0.00 547.58

3 Chittoor 433.35 0.00 433.35 0.00 433.35

4 Cuddapah -769.95 44.28 -725.67 324.59 -1050.26

5 East Godavari 2439.98 1577.70 4017.68 1474.53 2543.15

6 Guntur 149.67 0.00 149.67 8.96 140.71

7 Karimnagar -31.65 98.73 67.08 138.71 -71.63

8 Khammam -25.60 4.20 -21.40 3.88 -25.28

9 Krishna -134.38 0.00 -134.38 0.00 -134.38

10 Kurnool -505.85 153.55 -352.30 262.38 -614.68

11 Mahaboobnagar 3706.28 0.26 3706.54 0.00 3706.54

12 Medak -16.66 1.35 -15.31 0.00 -15.31

13 Nalgonda 9.62 2.21 11.83 1.69 10.14

14 Nellore -529.06 6.39 -522.67 49.04 -571.71

15 Nizamabad -94.46 0.00 -94.46 0.00 -94.46

16 Prakasam 24.92 0.00 24.92 0.00 24.92

17 Ranga Reddy 72.25 0.00 72.25 0.00 72.25

18 Srikakulam -302.83 75.69 -227.14 120.05 -347.19

19 Visakhapatnam -30.04 76.37 46.33 187.42 -141.09

20 Vizianagaram -271.08 179.52 -91.56 3.54 -95.10

21 Warangal -616.06 99.57 -516.49 12200.00 -12716.49

22 West Godavari -207.30 31.52 -175.78 61.89 -237.67

Total: 3677.85 2351.34 6029.19 14836.68 -8807.49

172

STATEMENT No. 3

STATEMENT OF CONSOLIDATED RECEIPTS AND PAYMENTS OF MANDAL PARISHADS FOR THE YEAR 2004-05

Rs. In lakhs

Sl. No.


1 Adilabad 6794.14 6471.57

2 Ananthapur 6470.23 7592.57

3 Chittoor 1351.92 1437.32

4 Cuddapah 4464.32 4258.76

5 East Godavari 7719.42 9695.04

6 Guntur 5549.52 5072.70

7 Karimnagar 6856.32 7059.46

8 Khammam 8758.20 7403.20

9 Krishna 10085.61 8297.02

10 Kurnool 7003.68 7104.66


12 Medak 641.95 703.20

13 Nalgonda 5780.86 5110.15

14 Nellore 8485.32 8279.90

15 Nizamabad 5214.43 5368.91

16 Prakasam 9996.93 10361.50

17 Ranga Reddy 6728.35 6626.61

18 Srikakulam 8813.70 8606.97


20 Vizianagaram 5942.24 5437.63

21 Warangal 6643.96 6823.39

22 West Godavari 8838.46 8864.85

Total: 139237.34 137785.76

173

STATEMENT No. 3 (1)

STATEMENT OF CONSOLIDATED RECEIPTS AND PAYMENTS OF MANDAL PARISHADS UNDER GENERAL FUND ACCOUNT FOR THE

YEAR 2004-05

Rs. In lakhs

Sl. No.



Balance

1 Adilabad 46.26 134.69 180.95 146.27 34.68

2 Ananthapur 314.35 399.70 714.05 451.72 262.33

3 Chittoor 678.53 597.36 1275.89 701.20 574.69

4 Cuddapah 1084.11 624.53 1708.64 600.37 1108.27

5 East Godavari 882.62 513.45 1396.07 1510.80 -114.73

6 Guntur 703.39 542.18 1245.57 62.71 1182.86

7 Karimnagar 43.12 378.84 421.96 413.35 8.61

8 Khammam -62.58 422.59 360.01 310.40 49.61

9 Krishna 582.29 1096.45 1678.74 1115.08 563.66

10 Kurnool 496.19 886.31 1382.50 890.27 492.23

11 Mahaboobnagar 18.30 451.57 469.87 429.54 40.33

12 Medak -109.35 179.38 70.03 223.60 -153.57

13 Nalgonda -55.07 393.65 338.58 149.86 188.72

14 Nellore 674.40 391.35 1065.75 272.57 793.18

15 Nizamabad 136.52 162.62 299.14 207.87 91.27

16 Prakasam 289.22 718.94 1008.16 701.68 306.48

17 Ranga Reddy -183.63 599.13 415.50 664.11 -248.61

18 Srikakulam 378.78 466.98 845.76 425.83 419.93

19 Visakhapatnam 1220.23 925.28 2145.51 632.38 1513.13

20 Vizianagaram 104.85 163.70 268.55 234.83 33.72

21 Warangal 226.71 182.11 408.82 133.24 275.58

22 West Godavari 849.86 653.08 1502.94 682.62 820.32

Total: 8319.09 10883.89 19202.98 10960.30 8242.68

174

STATEMENT No. 3 (2)

STATEMENT OF CONSOLIDATED RECEIPTS AND PAYMENTS OF MANDAL PARISHADS UNDER ELEMENTARY EDUCATION FUND

ACCOUNT FOR THE YEAR 2004-05

Rs. In lakhs

Sl. No.



Balance

1 Adilabad 1229.57 6070.25 7299.82 5733.18 1566.64

2 Ananthapur 47.95 6004.80 6052.75 7043.33 -990.58

3 Chittoor 2790.00 51.19 2841.19 76.08 2765.11

4 Cuddapah 181.09 3566.59 3747.68 3361.41 386.27

5 East Godavari 1106.70 6909.10 8015.80 7670.06 345.74

6 Guntur 224.67 4893.64 5118.31 4913.05 205.26

7 Karimnagar 812.41 6288.37 7100.78 6471.06 629.72

8 Khammam 1747.56 6283.93 8031.49 5367.52 2663.97

9 Krishna 735.70 6923.43 7659.13 6760.26 898.87

10 Kurnool 1185.92 6047.22 7233.14 6134.54 1098.60

11 Mahaboobnagar -40.94 87.76 46.82 82.72 -35.90

12 Medak 719.48 454.53 1174.01 457.13 716.88

13 Nalgonda 2151.66 4938.75 7090.41 4610.65 2479.76

14 Nellore 297.41 7953.75 8251.16 7898.86 352.30

15 Nizamabad 370.32 4922.10 5292.42 5043.96 248.46

16 Prakasam 167.57 9012.05 9179.62 9255.42 -75.80

17 Ranga Reddy 352.51 5272.84 5625.35 5160.92 464.43

18 Srikakulam 465.84 8197.01 8662.85 8082.30 580.55

19 Visakhapatnam 5404.27 5488.67 10892.94 5955.44 4937.50

20 Vizianagaram 233.64 5711.11 5944.75 5163.68 781.07

21 Warangal 804.75 6131.45 6936.20 6397.00 539.20

22 West Godavari 269.79 7912.02 8181.81 7892.74 289.07

Total: 21257.86 119120.56 140378.42 119531.31 20847.11

175

STATEMENT No. 3 (3)

STATEMENT OF CONSOLIDATED RECEIPTS AND PAYMENTS OF MANDAL PARISHADS UNDER SOCIAL WELFARE ACCOUNT FOR THE

YEAR 2004-05

Rs. In lakhs

Sl. No.



Balance

1 Adilabad 85.55 28.31 113.86 20.13 93.73

2 Ananthapur 226.90 54.39 281.29 27.77 253.52

3 Chittoor 225.22 117.35 342.57 111.29 231.28

4 Cuddapah 221.04 77.70 298.74 80.62 218.12

5 East Godavari 55.48 130.56 186.04 150.14 35.90

6 Guntur 262.75 72.93 335.68 43.13 292.55

7 Karimnagar 309.86 65.87 375.73 48.60 327.13

8 Khammam 125.88 66.18 192.06 41.26 150.80

9 Krishna 152.84 183.24 336.08 178.24 157.84

10 Kurnool -276.01 53.19 -222.82 55.31 -278.13

11 Mahaboobnagar 127.78 0.55 128.33 1.80 126.53

12 Medak 166.71 0.00 166.71 0.00 166.71

13 Nalgonda 368.22 90.63 458.85 34.75 424.10

14 Nellore 202.05 104.53 306.58 75.63 230.95

15 Nizamabad 43.74 8.95 52.69 21.61 31.08

16 Prakasam 262.87 152.68 415.55 323.15 92.40

17 Ranga Reddy 261.02 171.96 432.98 169.62 263.36

18 Srikakulam 169.32 90.86 260.18 68.40 191.78

19 Visakhapatnam 189.96 76.37 266.33 46.29 220.04

20 Vizianagaram 113.70 40.93 154.63 18.41 136.22

21 Warangal 180.33 75.89 256.22 53.08 203.14

22 West Godavari -29.16 111.95 82.79 110.82 -28.03

Total: 3446.04 1775.02 5221.06 1680.05 3541.01

176

STATEMENT No. 3 (4)

STATEMENT OF CONSOLIDATED RECEIPTS AND PAYMENTS OF MANDAL PARISHADS UNDER MINOR IRRIGATION ACCOUNT FOR

THE YEAR 2004-05

Rs. In lakhs

Sl. No.



Balance

1 Adilabad 0.30 0.00 0.30 0.00 0.30

2 Ananthapur 0.87 0.20 1.07 0.00 1.07

3 Chittoor -6.79 40.43 33.64 56.05 -22.41

4 Cuddapah 1.54 0.06 1.60 0.44 1.16

5 East Godavari -5.43 3.83 -1.60 0.00 -1.60

6 Guntur 5.32 0.00 5.32 2.31 3.01

7 Karimnagar 6.57 0.00 6.57 0.00 6.57

8 Khammam 2.86 0.00 2.86 0.00 2.86

9 Krishna -2.85 0.00 -2.85 0.00 -2.85

10 Kurnool -0.28 0.00 -0.28 0.00 -0.28

11 Mahaboobnagar 0.65 0.00 0.65 0.00 0.65

12 Medak -79.04 0.00 -79.04 0.56 -79.60

13 Nalgonda 4.63 10.17 14.80 7.88 6.92

14 Nellore 3.52 1.83 5.35 0.00 5.35

15 Nizamabad -1.89 0.00 -1.89 0.00 -1.89

16 Prakasam 0.74 0.00 0.74 0.00 0.74

17 Ranga Reddy -3.41 0.00 -3.41 0.00 -3.41

18 Srikakulam 47.94 0.00 47.94 0.00 47.94

19 Visakhapatnam 2.25 0.00 2.25 0.00 2.25

20 Vizianagaram -1.19 0.00 -1.19 0.00 -1.19

21 Warangal 18.13 3.28 21.41 1.13 20.28

22 West Godavari -0.35 1.45 1.10 1.42 -0.32

Total: -5.92 61.25 55.33 69.79 -14.46

177

STATEMENT No. 3 (5)

STATEMENT OF CONSOLIDATED RECEIPTS AND PAYMENTS OF MANDAL PARISHADS UNDER DEPOSITS ACCOUNT FOR THE YEAR

2004-05

Rs. In lakhs

Sl. No.



Balance

1 Adilabad 21.05 25.57 46.62 18.51 28.11

2 Ananthapur -10.73 7.43 -3.30 11.34 -14.64

3 Chittoor -1.07 22.37 21.30 13.95 7.35

4 Cuddapah 14.27 15.52 29.79 14.12 15.67

5 East Godavari 74.70 105.82 180.52 84.28 96.24

6 Guntur 69.40 0.93 70.33 0.37 69.96

7 Karimnagar 67.77 97.04 164.81 88.04 76.77

8 Khammam 59.38 57.85 117.23 41.05 76.18

9 Krishna 138.95 54.55 193.50 29.34 164.16

10 Kurnool 21.92 6.23 28.15 8.14 20.01

11 Mahaboobnagar -13.73 0.00 -13.73 0.00 -13.73

12 Medak 434.59 0.00 434.59 0.00 434.59

13 Nalgonda 95.68 9.75 105.43 6.54 98.89

14 Nellore -17.96 33.86 15.90 32.72 -16.82

15 Nizamabad 123.94 62.19 186.13 48.30 137.83

16 Prakasam 54.37 113.26 167.63 81.25 86.38

17 Ranga Reddy 111.25 597.26 708.51 543.91 164.60

18 Srikakulam 64.97 16.89 81.86 5.44 76.42

19 Visakhapatnam 35.82 7.02 42.84 2.34 40.50

20 Vizianagaram 59.36 17.81 77.17 8.61 68.56

21 Warangal 69.35 25.11 94.46 22.13 72.33

22 West Godavari 69.86 9.07 78.93 5.25 73.68

Total: 1543.14 1285.53 2828.67 1065.63 1763.04

Bold Numbers Include both Advances Account and Deposit Account

178

STATEMENT No. 3 (6)

STATEMENT OF CONSOLIDATED RECEIPTS AND PAYMENTS OF MANDAL PARISHADS UNDER ADVANCES ACCOUNT FOR THE YEAR

2004-05

Rs. In lakhs

Sl. No.



Balance

1 Adilabad -15.40 27.25 11.85 30.17 -18.32

2 Ananthapur 0.00 0.00 0.00 0.00 0.00

3 Chittoor 51.92 20.43 72.35 17.31 55.04

4 Cuddapah -40.32 98.16 57.84 77.32 -19.48

5 East Godavari -9.45 28.14 18.69 22.92 -4.23

6 Guntur 0.47 30.32 30.79 32.19 -1.40

7 Karimnagar 0.00 0.00 0.00 0.00 0.00

8 Khammam 1.33 0.00 1.33 0.00 1.33

9 Krishna 2.48 24.45 26.93 22.14 4.79

10 Kurnool -1.48 10.73 9.25 16.40 -7.15

11 Mahaboobnagar -2.70 0.00 -2.70 0.00 -2.70

12 Medak -18.83 7.94 -10.89 3.92 -14.81

13 Nalgonda 1.01 8.21 9.22 6.73 2.49

14 Nellore 0.00 0.00 0.00 0.00 0.00

15 Nizamabad 6.50 18.33 24.83 16.87 7.96

16 Prakasam 0.00 0.00 0.00 0.00 0.00

17 Ranga Reddy 21.28 39.92 61.20 36.69 24.51

18 Srikakulam 2.18 3.77 5.95 3.07 2.88

19 Visakhapatnam -16.11 60.56 44.45 59.84 -15.39

20 Vizianagaram 1.34 0.00 1.34 0.00 1.34

21 Warangal -22.57 1.33 -21.24 2.83 -24.07

22 West Godavari 19.17 13.36 32.53 10.85 21.68

Total: -19.17 392.90 373.73 359.25 14.48

179

STATEMENT No. 3 (7)

STATEMENT OF CONSOLIDATED RECEIPTS AND PAYMENTS OF MANDAL PARISHADS UNDER LOANS ACCOUNT FOR THE YEAR

2004-05

Rs. In lakhs

Sl. No.



Balance

1 Adilabad 0.00 0.00 0.00 0.00 0.00

2 Ananthapur -4.48 0.00 -4.48 0.03 -4.51

3 Chittoor -1.00 0.00 -1.00 0.00 -1.00

4 Cuddapah 0.47 1.07 1.54 2.62 -1.08

5 East Godavari 1.13 0.00 1.13 0.13 1.00

6 Guntur 0.00 0.00 0.00 0.00 0.00

7 Karimnagar 0.16 0.00 0.16 0.00 0.16

8 Khammam 3.80 0.00 3.80 0.00 3.80

9 Krishna 4.06 0.00 4.06 0.00 4.06

10 Kurnool -3.99 0.00 -3.99 0.00 -3.99

11 Mahaboobnagar 8.37 0.00 8.37 0.00 8.37

12 Medak 6.58 0.00 6.58 0.00 6.58

13 Nalgonda 1.34 0.65 1.99 2.25 -0.26

14 Nellore 20.88 0.00 20.88 0.00 20.88

15 Nizamabad 114.22 0.00 114.22 0.00 114.22

16 Prakasam -0.30 0.00 -0.30 0.00 -0.30

17 Ranga Reddy 0.01 0.00 0.01 0.00 0.01

18 Srikakulam 0.25 0.00 0.25 0.00 0.25

19 Visakhapatnam 0.92 0.00 0.92 0.00 0.92

20 Vizianagaram 3.38 8.69 12.07 9.27 2.80

21 Warangal 3.66 0.00 3.66 0.00 3.66

22 West Godavari 5.75 0.00 5.75 0.00 5.75

Total: 165.21 10.41 175.62 14.30 161.32

180

STATEMENT No. 3 (8)

STATEMENT OF CONSOLIDATED RECEIPTS AND PAYMENTS OF MANDAL PARISHADS UNDER OTHER PROGRAMMES ACCOUNT FOR

THE YEAR 2004-05

Rs. In lakhs

Sl. No.



Balance

1 Adilabad 1188.70 65.09 1253.79 70.69 1183.10

2 Ananthapur 109.24 2.74 111.98 57.92 54.06

3 Chittoor -7.43 328.75 321.32 325.03 -3.71

4 Cuddapah 0.00 0.00 0.00 0.00 0.00

5 East Godavari 226.62 4.92 231.54 242.16 -10.62

6 Guntur 28.96 0.00 28.96 0.00 28.96

7 Karimnagar 97.03 17.94 114.97 28.91 86.06

8 Khammam 365.75 1016.47 1382.22 834.90 547.32

9 Krishna 228.52 1802.65 2031.17 191.12 1840.05

10 Kurnool 413.47 0.00 413.47 0.00 413.47

11 Mahaboobnagar 7.23 0.00 7.23 0.00 7.23

12 Medak 440.27 0.00 440.27 0.00 440.27

13 Nalgonda 69.88 263.77 333.65 229.69 103.96

14 Nellore 7.55 0.00 7.55 0.00 7.55

15 Nizamabad 161.39 40.24 201.63 30.30 171.33

16 Prakasam 236.76 0.00 236.76 0.00 236.76

17 Ranga Reddy 106.06 47.24 153.30 51.36 101.94

18 Srikakulam 0.00 19.87 19.87 1.90 17.97

19 Visakhapatnam -14.41 0.00 -14.41 0.00 -14.41

20 Vizianagaram 79.71 0.00 79.71 1.50 78.21

21 Warangal -20.95 40.76 19.81 17.25 2.56

22 West Godavari -418.31 131.00 -287.31 153.50 -440.81

Total: 3306.04 3781.44 7087.48 2236.23 4851.25

181

STATEMENT No. 3 (9)

STATEMENT OF CONSOLIDATED RECEIPTS AND PAYMENTS OF MANDAL PARISHADS UNDER ROADS AND BRIDGES ACCOUNT FOR

THE YEAR 2004-05

Rs. In lakhs

Sl. No.



Balance

1 Adilabad 0.43 0.00 0.43 0.00 0.43

2 Ananthapur -14.07 0.97 -13.10 0.46 -13.56

3 Chittoor 13.83 42.72 56.55 0.00 56.55

4 Cuddapah -26.82 77.55 50.73 119.85 -69.12

5 East Godavari 8.41 4.11 12.52 12.71 -0.19

6 Guntur -0.74 7.33 6.59 10.13 -3.54

7 Karimnagar 1.81 0.00 1.81 0.00 1.81

8 Khammam -7.29 0.00 -7.29 0.00 -7.29

9 Krishna 45.63 0.84 46.47 0.84 45.63

10 Kurnool -0.19 0.00 -0.19 0.00 -0.19

11 Mahaboobnagar 0.69 0.00 0.69 0.00 0.69

12 Medak -37.74 0.10 -37.64 17.02 -54.66

13 Nalgonda 10.56 0.00 10.56 17.99 -7.43

14 Nellore -51.74 0.00 -51.74 0.12 -51.86

15 Nizamabad 0.61 0.00 0.61 0.00 0.61

16 Prakasam -29.45 0.00 -29.45 0.00 -29.45

17 Ranga Reddy 3.51 0.00 3.51 0.00 3.51

18 Srikakulam 0.00 5.52 5.52 5.38 0.14

19 Visakhapatnam 3.27 0.00 3.27 0.00 3.27

20 Vizianagaram 3.56 0.00 3.56 0.00 3.56

21 Warangal 40.90 150.37 191.27 152.82 38.45

22 West Godavari 6.17 5.77 11.94 3.62 8.32

Total: -28.66 295.28 266.62 340.94 -74.32

182


STATEMENT OF CONSOLIDATED RECEIPTS AND PAYMENTS OF MANDAL PARISHADS UNDER RURAL WATER SUPPLY ACCOUNT FOR

THE YEAR 2004-05

Rs. In lakhs

Sl. No.



Balance

1 Adilabad -2.91 0.00 -2.91 0.00 -2.91

2 Ananthapur 1.34 0.00 1.34 0.00 1.34

3 Chittoor 0.00 0.00 0.00 0.00 0.00

4 Cuddapah -2.40 3.14 0.74 2.01 -1.27

5 East Godavari 0.84 4.40 5.24 1.84 3.40

6 Guntur -2.11 2.19 0.08 8.81 -8.73

7 Karimnagar -1.14 0.27 -0.87 0.28 -1.15

8 Khammam -1.68 0.00 -1.68 0.00 -1.68

9 Krishna -3.83 0.00 -3.83 0.00 -3.83

10 Kurnool -0.07 0.00 -0.07 0.00 -0.07

11 Mahaboobnagar -0.05 0.00 -0.05 0.00 -0.05

12 Medak 37.83 0.00 37.83 0.56 37.27

13 Nalgonda 5.76 6.58 12.34 0.00 12.34

14 Nellore 0.01 0.00 0.01 0.00 0.01

15 Nizamabad 0.35 0.00 0.35 0.00 0.35

16 Prakasam -0.83 0.00 -0.83 0.00 -0.83

17 Ranga Reddy 3.63 0.00 3.63 0.00 3.63

18 Srikakulam -1.73 12.80 11.07 14.65 -3.58

19 Visakhapatnam 1.67 0.00 1.67 0.00 1.67

20 Vizianagaram 13.71 0.00 13.71 1.33 12.38

21 Warangal -71.61 33.66 -37.95 43.91 -81.86

22 West Godavari -7.41 0.76 -6.65 4.03 -10.68

Total: -30.62 63.80 33.18 77.42 -44.24

183


STATEMENT OF CONSOLIDATED RECEIPTS AND PAYMENTS OF MANDAL PARISHADS UNDER SAMPOORNA GRAMEENA ROJGAR

YOJANA ACCOUNT FOR THE YEAR 2004-05

Rs. In lakhs

Sl. No.



Balance

1 Adilabad 0.00 0.00 0.00 0.00 0.00

2 Ananthapur 0.00 0.00 0.00 0.00 0.00

3 Chittoor -0.44 131.32 130.88 136.41 -5.53

4 Cuddapah 0.00 0.00 0.00 0.00 0.00

5 East Godavari -16.11 15.09 -1.02 0.00 -1.02

6 Guntur 0.00 0.00 0.00 0.00 0.00

7 Karimnagar 0.00 7.99 7.99 9.22 -1.23

8 Khammam 54.01 911.18 965.19 808.07 157.12

9 Krishna -0.08 0.00 -0.08 0.00 -0.08

10 Kurnool 0.00 0.00 0.00 0.00 0.00

11 Mahaboobnagar 0.00 0.00 0.00 0.00 0.00

12 Medak 0.00 0.00 0.00 0.41 -0.41

13 Nalgonda 2.08 58.70 60.78 43.81 16.97

14 Nellore 0.00 0.00 0.00 0.00 0.00

15 Nizamabad 69.75 0.00 69.75 0.00 69.75

16 Prakasam 0.00 0.00 0.00 0.00 0.00

17 Ranga Reddy 0.00 0.00 0.00 0.00 0.00

18 Srikakulam 0.00 0.00 0.00 0.00 0.00

19 Visakhapatnam -2.33 0.00 -2.33 0.00 -2.33

20 Vizianagaram -13.12 0.00 -13.12 0.00 -13.12

21 Warangal 0.00 0.00 0.00 0.00 0.00

22 West Godavari -0.15 0.00 -0.15 0.00 -0.15

Total: 93.59 1124.28 1217.87 997.92 219.95

184


STATEMENT OF CONSOLIDATED RECEIPTS AND PAYMENTS OF MANDAL PARISHADS UNDER PENSION FUND ACCOUNT FOR THE

YEAR 2004-05

Rs. In lakhs

Sl. No.



Balance

1 Adilabad 0.00 0.00 0.00 0.00 0.00

2 Ananthapur 0.00 0.00 0.00 0.00 0.00

3 Chittoor 0.00 0.00 0.00 0.00 0.00

4 Cuddapah 0.00 0.00 0.00 0.00 0.00

5 East Godavari 0.00 0.00 0.00 0.00 0.00

6 Guntur 0.00 0.00 0.00 0.00 0.00

7 Karimnagar 0.00 0.00 0.00 0.00 0.00

8 Khammam 0.00 0.00 0.00 0.00 0.00

9 Krishna 0.00 0.00 0.00 0.00 0.00

10 Kurnool 0.00 0.00 0.00 0.00 0.00

11 Mahaboobnagar 0.00 0.00 0.00 0.00 0.00

12 Medak 9.83 2.66 12.49 4.39 8.10

13 Nalgonda 0.00 0.00 0.00 0.00 0.00

14 Nellore -5.50 8.52 3.02 42.81 -39.79

15 Nizamabad 34.84 431.80 466.64 405.42 61.22

16 Prakasam 0.00 0.00 0.00 0.00 0.00

17 Ranga Reddy 0.00 0.00 0.00 0.00 0.00

18 Srikakulam 0.00 0.00 0.00 0.00 0.00

19 Visakhapatnam 0.00 0.00 0.00 0.00 0.00

20 Vizianagaram 0.00 0.00 0.00 0.00 0.00

21 Warangal 0.00 0.00 0.00 0.00 0.00

22 West Godavari 0.00 0.00 0.00 0.00 0.00

Total: 39.17 442.98 482.15 452.62 29.53

185

STATEMENT No. 4

STATEMENT OF CONSOLIDATED RECEIPTS AND PAYMENTS OF GRAM PANCHAYATS FOR THE YEAR 2004-05

Rs. In lakhs

Sl. No.


1 Adilabad 618.44 591.12

2 Ananthapur 5797.52 2052.75

3 Chittoor 4383.00 4015.72

4 Cuddapah 8153.58 6062.60

5 East Godavari 5816.20 4131.81

6 Guntur 1972.25 1542.03

7 Karimnagar 3926.46 3329.37

8 Khammam 3803.00 3193.00

9 Krishna 4781.89 4047.25

10 Kurnool 3743.81 3086.71


12 Medak 2287.32 1848.80

13 Nalgonda 3083.54 2649.20

14 Nellore 3387.67 2721.20

15 Nizamabad 2406.39 2647.30

16 Prakasam 4046.09 3413.69

17 Ranga Reddy 3010.14 4247.22

18 Srikakulam 2610.26 1989.21


20 Vizianagaram 2418.03 1695.99

21 Warangal 3833.46 2993.98

22 West Godavari 5488.33 5466.41

Total: 81597.07 66349.74

186

STATEMENT No. 4 (1)STATEMENT OF CONSOLIDATED RECEIPTS OF GRAM PANCHAYATS FOR THE YEAR 2004-05

(RECEIPT HEADS)Rs. In Lakhs

Sl. No.


Tax Resources

Non-Tax Resources

Other Receipts

Government Grants Advances Deposits Salary

Grant Total

1 Adilabad 97.08 38.98 38.10 345.18 0.00 12.71 86.39 618.442 Ananthapur 439.16 382.64 365.35 4484.57 1.03 0.00 124.77 5797.523 Chittoor 492.84 435.27 1304.25 2063.76 0.87 29.11 56.90 4383.004 Cuddapah 983.82 481.70 2811.65 3504.99 9.56 66.68 295.18 8153.585 East Godavari 1279.27 745.70 607.46 2927.74 0.00 3.28 252.75 5816.206 Guntur 160.54 245.71 50.04 1420.46 4.08 32.60 58.82 1972.257 Karimnagar 606.42 188.69 746.62 2211.97 0.00 0.00 172.76 3926.468 Khammam 420.00 380.00 490.00 2347.00 28.00 72.00 66.00 3803.009 Krishna 830.44 616.03 800.63 2342.14 10.44 31.16 151.05 4781.89

10 Kurnool 311.31 117.62 761.01 2094.74 173.77 68.75 216.61 3743.8111 Mahaboobnagar 199.86 382.78 388.75 2341.24 0.00 2.21 168.97 3483.8112 Medak 674.98 619.82 28.74 881.01 0.02 0.00 82.75 2287.3213 Nalgonda 501.45 277.33 326.23 1843.57 0.00 0.00 134.96 3083.5414 Nellore 296.88 540.37 477.32 1997.07 5.90 13.16 56.97 3387.6715 Nizamabad 575.74 398.38 258.71 975.92 0.00 0.00 197.64 2406.3916 Prakasam 796.64 565.93 649.94 1884.68 3.28 1.51 144.11 4046.0917 Ranga Reddy 421.43 700.73 478.75 1395.17 0.58 1.99 11.49 3010.1418 Srikakulam 221.18 181.32 490.05 1420.00 215.81 27.56 54.34 2610.2619 Visakhapatnam 303.98 699.00 107.18 1235.42 86.94 39.47 73.89 2545.8820 Vizianagaram 24.04 0.12 7.58 837.74 0.86 7.26 1540.43 2418.0321 Warangal 657.75 357.95 474.58 2156.97 1.60 4.58 180.03 3833.4622 West Godavari 695.08 1369.31 757.23 2348.50 3.60 65.39 249.22 5488.33

Total: 10989.89 9725.38 12420.17 43059.84 546.34 479.42 4376.03 81597.07

187

STATEMENT No. 4 (2)STATEMENT OF CONSOLIDATED EXPENDITURE OF GRAM PANCHAYATS FOR THE YEAR 2004-05

(PAYMENT HEADS)Rs. In Lakhs

Sl. No.

Name of the District Salaries

Other Administrative

Expenditure

Maintenance Expenditure Works Advances Deposits Grant

Works Total

1 Adilabad 95.86 128.35 98.67 56.26 0.39 0.00 211.59 591.122 Ananthapur 111.24 200.58 516.52 54.87 5.42 0.00 1164.12 2052.753 Chittoor 443.85 563.73 900.19 443.03 48.79 25.11 1591.02 4015.724 Cuddapah 432.16 965.16 1729.63 778.07 3.13 47.19 2107.26 6062.605 East Godavari 252.75 408.97 907.36 981.83 28.40 0.00 1552.50 4131.816 Guntur 58.82 60.81 371.58 279.52 3.79 21.74 745.77 1542.037 Karimnagar 213.48 873.81 379.50 297.92 0.47 1.34 1562.85 3329.378 Khammam 103.00 309.00 290.00 834.00 5.00 15.00 1637.00 3193.009 Krishna 364.21 663.23 762.25 451.96 5.22 213.71 1586.67 4047.25

10 Kurnool 243.14 320.95 271.47 520.48 237.14 67.27 1426.26 3086.7111 Mahaboobnagar 157.90 389.82 289.01 300.57 0.00 0.00 1695.67 2832.9712 Medak 136.38 263.22 369.41 552.13 0.02 0.77 526.87 1848.8013 Nalgonda 143.79 367.27 444.56 160.58 0.00 0.00 1533.00 2649.2014 Nellore 149.99 287.53 517.95 142.36 8.33 13.10 1601.94 2721.2015 Nizamabad 391.60 265.00 886.00 215.00 0.00 0.00 889.70 2647.3016 Prakasam 258.92 444.61 661.47 428.99 1.40 1.25 1617.05 3413.6917 Ranga Reddy 419.58 238.71 1096.34 1354.10 12.06 3.87 1122.56 4247.2218 Srikakulam 186.88 241.80 309.49 107.10 263.19 80.00 800.75 1989.2119 Visakhapatnam 107.55 168.27 515.22 271.81 135.65 28.10 564.81 1791.4120 Vizianagaram 330.61 249.13 246.01 1.43 8.07 1.38 859.36 1695.9921 Warangal 322.57 437.22 498.35 172.66 6.17 4.38 1552.63 2993.9822 West Godavari 393.43 1338.92 1282.59 1476.89 4.09 59.24 911.25 5466.41

Total: 5317.71 9186.09 13343.57 9881.56 776.73 583.45 27260.63 66349.74

188

STATEMENT No. 5

CONSOLIDATED STATEMENT OF GRANTS SANCTIONED TO ZILLA PARISHADS FOR THE YEAR 2004-05 AND EXPENDITURE INCURRED

Rs. In lakhs

Sl. No.



Balance

1 Adilabad -761.90 4690.93 3929.03 4956.68 -1027.65

2 Ananthapur 1074.50 4007.38 5081.89 3950.50 1131.39

3 Chittoor -2093.19 1666.73 -426.46 1855.89 -2282.35

4 Cuddapah 2643.45 2626.51 5269.96 2796.73 2473.23

5 East Godavari 3147.64 6316.03 9463.67 6938.56 2525.11

6 Guntur 2353.85 3765.62 6119.47 3803.73 2315.74

7 Karimnagar -196.34 6351.55 6155.21 6054.14 101.07

8 Khammam 2788.04 6839.68 9627.72 3660.16 5967.56

9 Krishna 6448.74 2275.91 8724.65 1404.40 7320.25

10 Kurnool -1487.29 4750.19 3262.90 4923.10 -1660.20

11 Mahaboobnagar 1710.58 599.35 2309.93 605.25 1704.68

12 Medak 1330.16 0.00 1330.16 0.00 1330.16

13 Nalgonda 1018.65 10154.98 11173.63 10085.58 1088.05

14 Nellore 688.85 3958.18 4647.03 4096.06 550.97

15 Nizamabad 1991.84 304.24 2296.08 431.32 1864.76

16 Prakasam 1332.28 3552.83 4885.11 3837.47 1047.64

17 Ranga Reddy -1911.59 3901.28 1989.69 3915.28 -1925.59

18 Srikakulam 4129.13 3230.76 7359.89 3217.72 4142.17

19 Visakhapatnam -3036.27 2795.10 -241.17 2955.54 -3196.71

20 Vizianagaram -414.21 4033.28 3619.07 3024.77 594.30

21 Warangal 461.64 11814.02 12275.66 23444.58 -11168.92

22 West Godavari 507.58 5565.76 6073.34 5097.78 975.56

Total: 21726.12 93200.31 114926.43 101055.24 13871.19

189

STATEMENT No. 5 (1)

STATEMENT OF CONSOLIDATED RECEIPTS AND EXPENDITURE UNDER TEACHING GRANT SANCTIONED TO ZILLA PARISHADS FOR

THE YEAR 2004-05

Rs. In lakhs

Sl. No.



Balance

1 Adilabad -1019.81 1659.27 639.46 2212.23 -1572.77

2 Ananthapur 540.43 3011.74 3552.17 3220.76 331.41

3 Chittoor -2916.61 0.00 -2916.61 0.00 -2916.61

4 Cuddapah 534.72 0.00 534.72 0.00 534.72

5 East Godavari 1913.49 3722.82 5636.31 4091.84 1544.47

6 Guntur 402.43 3074.49 3476.92 3003.67 473.25

7 Karimnagar 337.26 4844.40 5181.66 4607.53 574.13

8 Khammam -22.30 2787.19 2764.89 2850.01 -85.12

9 Krishna 445.70 391.66 837.36 426.29 411.07

10 Kurnool -2251.79 2572.99 321.20 2692.40 -2371.20

11 Mahaboobnagar -282.60 0.00 -282.60 0.00 -282.60

12 Medak 539.17 0.00 539.17 0.00 539.17

13 Nalgonda 493.46 6277.22 6770.68 5998.75 771.93

14 Nellore 102.28 3310.04 3412.32 3281.29 131.03

15 Nizamabad 1133.90 0.00 1133.90 0.00 1133.90

16 Prakasam 234.33 3048.59 3282.92 3315.41 -32.49

17 Ranga Reddy -3487.83 3467.16 -20.67 3411.31 -3431.98

18 Srikakulam 336.90 2575.78 2912.68 2546.22 366.46

19 Visakhapatnam -3720.64 1986.95 -1733.69 2003.91 -3737.60

20 Vizianagaram 394.50 1880.88 2275.38 2432.79 -157.41

21 Warangal 754.16 5099.61 5853.77 4123.37 1730.40

22 West Godavari -18.67 4675.50 4656.83 4507.55 149.28

Total: -5557.52 54386.29 48828.77 54725.33 -5896.56

190

STATEMENT No. 5 (2)

STATEMENT OF CONSOLIDATED RECEIPTS AND EXPENDITURE UNDER NON - TEACHING GRANT SANCTIONED TO ZILLA

PARISHADS FOR THE YEAR 2004-05

Rs. In lakhs

Sl. No.



Balance

1 Adilabad -193.53 2.95 -190.58 0.00 -190.58

2 Ananthapur -411.08 83.93 -327.15 83.77 -410.92

3 Chittoor -9.08 276.12 267.04 325.55 -58.51

4 Cuddapah 213.75 441.64 655.39 355.08 300.31

5 East Godavari -326.77 0.00 -326.77 0.00 -326.77

6 Guntur -60.28 0.00 -60.28 0.00 -60.28

7 Karimnagar -24.87 85.54 60.67 44.92 15.75

8 Khammam -2.08 0.00 -2.08 0.00 -2.08

9 Krishna 4761.68 894.07 5655.75 109.72 5546.03

10 Kurnool -102.34 98.07 -4.27 98.07 -102.34

11 Mahaboobnagar -209.59 4.03 -205.56 3.44 -209.00

12 Medak -5.43 0.00 -5.43 0.00 -5.43

13 Nalgonda -280.17 0.00 -280.17 0.00 -280.17

14 Nellore -240.50 107.75 -132.75 107.49 -240.24

15 Nizamabad -292.68 0.00 -292.68 0.00 -292.68

16 Prakasam -409.55 0.00 -409.55 0.00 -409.55

17 Ranga Reddy -40.80 0.00 -40.80 0.00 -40.80

18 Srikakulam 81.74 87.93 169.67 82.03 87.64

19 Visakhapatnam -263.22 0.00 -263.22 0.00 -263.22

20 Vizianagaram 164.82 0.00 164.82 0.00 164.82

21 Warangal -696.49 0.00 -696.49 0.00 -696.49

22 West Godavari -312.07 0.00 -312.07 0.00 -312.07

Total: 1341.45 2082.03 3423.48 1210.07 2213.41

191

STATEMENT No. 5 (3)

STATEMENT OF CONSOLIDATED RECEIPTS AND EXPENDITURE UNDER GRANT TOWARDS HONORARIUM TO CHAIR - PERSON AND

MEMBERS SANCTIONED TO ZILLA PARISHADS FOR THE YEAR 2004-05

Rs. In lakhs

Sl. No.



Balance

1 Adilabad -21.80 0.00 -21.80 0.00 -21.80

2 Ananthapur -14.75 0.00 -14.75 11.60 -26.35

3 Chittoor 16.07 1.26 17.33 0.75 16.58

4 Cuddapah -12.44 1.18 -11.26 10.97 -22.23

5 East Godavari -20.80 0.00 -20.80 11.76 -32.56

6 Guntur -21.55 0.00 -21.55 9.97 -31.52

7 Karimnagar -89.59 0.00 -89.59 0.00 -89.59

8 Khammam -9.33 0.00 -9.33 9.94 -19.27

9 Krishna -15.72 0.00 -15.72 10.47 -26.19

10 Kurnool -6.73 0.00 -6.73 0.00 -6.73

11 Mahaboobnagar -11.10 0.00 -11.10 12.25 -23.35

12 Medak -24.16 0.00 -24.16 0.00 -24.16

13 Nalgonda -51.39 0.00 -51.39 0.00 -51.39

14 Nellore 24.71 0.00 24.71 0.51 24.20

15 Nizamabad -8.40 0.00 -8.40 6.80 -15.20

16 Prakasam -130.82 0.00 -130.82 0.00 -130.82

17 Ranga Reddy -7.37 0.00 -7.37 7.13 -14.50

18 Srikakulam -12.64 0.00 -12.64 9.30 -21.94

19 Visakhapatnam -6.14 0.15 -5.99 8.52 -14.51

20 Vizianagaram -11.44 0.00 -11.44 6.68 -18.12

21 Warangal -39.87 9.74 -30.13 9.74 -39.87

22 West Godavari -37.55 0.00 -37.55 8.72 -46.27

Total: -512.80 12.33 -500.47 135.11 -635.58Bold Numbers Include both Honorarium to Chair - Person and Members and T.A and

D.A to Non - Officials

192

STATEMENT No. 5 (4)

STATEMENT OF CONSOLIDATED RECEIPTS AND EXPENDITURE UNDER GRANT TOWARDS TA & DA TO OFFICERS AND STAFF SANCTIONED TO ZILLA PARISHADS FOR THE YEAR 2004-05

Rs. In lakhs

Sl. No.



Balance

1 Adilabad -16.87 0.56 -16.31 0.94 -17.25

2 Ananthapur -18.59 0.74 -17.85 0.71 -18.56

3 Chittoor 8.29 0.83 9.12 2.73 6.39

4 Cuddapah 0.00 0.99 0.99 0.99 0.00

5 East Godavari -0.43 1.06 0.63 1.31 -0.68

6 Guntur -8.88 0.49 -8.39 2.23 -10.62

7 Karimnagar -18.74 0.51 -18.23 0.81 -19.04

8 Khammam -2.16 0.49 -1.67 1.09 -2.76

9 Krishna -5.50 0.09 -5.41 0.09 -5.50

10 Kurnool -12.37 0.90 -11.47 0.96 -12.43

11 Mahaboobnagar -5.59 0.57 -5.02 0.89 -5.91

12 Medak -0.57 0.00 -0.57 0.00 -0.57

13 Nalgonda -13.05 0.57 -12.48 0.57 -13.05

14 Nellore -7.40 0.85 -6.55 0.85 -7.40

15 Nizamabad -0.73 0.61 -0.12 0.54 -0.66

16 Prakasam -13.73 0.87 -12.86 0.20 -13.06

17 Ranga Reddy -2.86 0.46 -2.40 1.11 -3.51

18 Srikakulam -7.00 4.90 -2.10 6.24 -8.34

19 Visakhapatnam -9.85 0.67 -9.18 1.44 -10.62

20 Vizianagaram -8.76 0.52 -8.24 0.52 -8.76

21 Warangal -37.33 0.31 -37.02 0.90 -37.92

22 West Godavari -9.58 1.11 -8.47 1.11 -9.58

Total: -191.69 18.10 -173.59 26.23 -199.82

193

STATEMENT No. 5 (5)

STATEMENT OF CONSOLIDATED RECEIPTS AND EXPENDITURE UNDER PENSION GRANT SANCTIONED TO ZILLA PARISHADS FOR

THE YEAR 2004-05

Rs. In lakhs

Sl. No.



Balance

1 Adilabad -155.92 24.80 -131.12 82.71 -213.83

2 Ananthapur -161.26 0.00 -161.26 0.00 -161.26

3 Chittoor 12.85 0.00 12.85 0.00 12.85

4 Cuddapah -790.64 44.28 -746.36 324.59 -1070.95

5 East Godavari -608.00 0.00 -608.00 244.24 -852.24

6 Guntur -376.83 6.10 -370.73 0.00 -370.73

7 Karimnagar -204.09 98.73 -105.36 138.71 -244.07

8 Khammam -8.40 4.20 -4.20 3.88 -8.08

9 Krishna -502.08 0.00 -502.08 0.00 -502.08

10 Kurnool -430.63 153.55 -277.08 262.38 -539.46

11 Mahaboobnagar -244.56 0.00 -244.56 0.00 -244.56

12 Medak 28.34 0.00 28.34 0.00 28.34

13 Nalgonda -105.09 2.21 -102.88 1.69 -104.57

14 Nellore -128.01 6.39 -121.62 49.04 -170.66

15 Nizamabad -112.88 0.00 -112.88 0.00 -112.88

16 Prakasam -148.64 38.80 -109.84 38.80 -148.64

17 Ranga Reddy 1867.12 0.00 1867.12 0.00 1867.12

18 Srikakulam -71.16 75.69 4.53 120.05 -115.52

19 Visakhapatnam -35.97 76.37 40.40 187.42 -147.02

20 Vizianagaram -440.69 186.43 -254.26 3.54 -257.80

21 Warangal -748.34 99.57 -648.77 12100.00 -12748.77

22 West Godavari -203.60 0.00 -203.60 0.00 -203.60

Total: -3568.49 817.12 -2751.37 13557.05 -16308.42

194

STATEMENT No. 5 (6)

STATEMENT OF CONSOLIDATED RECEIPTS AND EXPENDITURE UNDER SAMPOORNA GRAMEENA ROJGAR YOJANA GRANT SANCTIONED TO ZILLA PARISHADS FOR THE YEAR 2004-05

Rs. In lakhs

Sl. No.



Balance

1 Adilabad 18.29 465.32 483.61 465.32 18.29

2 Ananthapur -427.44 764.86 337.42 466.70 -129.28

3 Chittoor -227.00 1388.52 1161.52 1513.54 -352.02

4 Cuddapah 132.73 0.00 132.73 0.00 132.73

5 East Godavari 2815.97 1376.58 4192.55 1363.56 2828.99

6 Guntur 1361.37 181.29 1542.66 210.11 1332.55

7 Karimnagar 224.23 1315.48 1539.71 1253.57 286.14

8 Khammam 1031.32 3539.41 4570.73 353.94 4216.79

9 Krishna 37.70 226.96 264.66 226.96 37.70

10 Kurnool 123.37 216.41 339.78 222.50 117.28

11 Mahaboobnagar 173.13 430.71 603.84 413.71 190.13

12 Medak 301.75 0.00 301.75 0.00 301.75

13 Nalgonda 80.64 2111.43 2192.07 2164.16 27.91

14 Nellore 86.21 272.29 358.50 397.56 -39.06

15 Nizamabad -14.67 206.63 191.96 206.63 -14.67

16 Prakasam 116.46 321.04 437.50 333.04 104.46

17 Ranga Reddy 97.05 321.31 418.36 455.77 -37.41

18 Srikakulam -14.98 221.23 206.25 221.23 -14.98

19 Visakhapatnam -36.26 730.96 694.70 754.25 -59.55

20 Vizianagaram 161.53 0.00 161.53 52.29 109.24

21 Warangal 508.03 1827.10 2335.13 1945.00 390.13

22 West Godavari 0.00 226.71 226.71 226.71 0.00

Total: 6549.42 16144.24 22693.66 13246.55 9447.11

195

STATEMENT No. 5 (7)

STATEMENT OF CONSOLIDATED RECEIPTS AND EXPENDITURE UNDER MINOR IRRIGATION GRANT SANCTIONED TO ZILLA


Rs. In lakhs

Sl. No.



Balance

1 Adilabad 66.27 0.00 66.27 0.00 66.27

2 Ananthapur 0.16 0.00 0.16 0.00 0.16

3 Chittoor 128.12 0.00 128.12 0.00 128.12

4 Cuddapah 11.44 0.00 11.44 0.00 11.44

5 East Godavari 68.98 0.00 68.98 0.00 68.98

6 Guntur 525.09 45.77 570.86 45.77 525.09

7 Karimnagar 71.50 0.00 71.50 0.00 71.50

8 Khammam 726.22 118.70 844.92 112.22 732.70

9 Krishna 20.28 0.00 20.28 0.00 20.28

10 Kurnool 59.37 0.00 59.37 0.00 59.37

11 Mahaboobnagar 97.62 0.00 97.62 0.00 97.62

12 Medak 140.64 0.00 140.64 0.00 140.64

13 Nalgonda 4.57 0.00 4.57 0.00 4.57

14 Nellore 11.04 0.00 11.04 0.00 11.04

15 Nizamabad 26.85 0.00 26.85 0.00 26.85

16 Prakasam 48.55 0.00 48.55 0.00 48.55

17 Ranga Reddy -16.99 0.00 -16.99 0.00 -16.99

18 Srikakulam 256.38 0.00 256.38 0.00 256.38

19 Visakhapatnam 22.95 0.00 22.95 0.00 22.95

20 Vizianagaram -1055.18 214.04 -841.14 0.00 -841.14

21 Warangal 286.02 0.00 286.02 0.00 286.02

22 West Godavari 47.91 0.00 47.91 0.00 47.91

Total: 1547.77 378.51 1926.28 157.99 1768.29

196

STATEMENT No. 5 (8)

STATEMENT OF CONSOLIDATED RECEIPTS AND EXPENDITURE UNDER R.W.S. GRANT / ACCELERATED R.W.S. GRANT SANCTIONED

TO ZILLA PARISHADS FOR THE YEAR 2004-05

Rs. In lakhs

Sl. No.



Balance

1 Adilabad 236.80 1298.10 1534.90 1244.36 290.54

2 Ananthapur -489.91 0.00 -489.91 0.00 -489.91

3 Chittoor 265.13 0.00 265.13 0.00 265.13

4 Cuddapah 2508.41 0.00 2508.41 0.00 2508.41

5 East Godavari 46.02 845.35 891.37 802.02 89.35

6 Guntur 152.10 12.97 165.07 11.49 153.58

7 Karimnagar -173.63 0.00 -173.63 0.00 -173.63

8 Khammam -124.83 0.00 -124.83 0.00 -124.83

9 Krishna 1056.81 0.00 1056.81 0.00 1056.81

10 Kurnool 391.60 563.02 954.62 614.79 339.83

11 Mahaboobnagar 2088.58 0.00 2088.58 0.00 2088.58

12 Medak 125.05 0.00 125.05 0.00 125.05

13 Nalgonda 53.93 0.00 53.93 0.00 53.93

14 Nellore 60.01 0.00 60.01 0.00 60.01

15 Nizamabad 876.35 0.00 876.35 91.26 785.09

16 Prakasam 92.70 0.00 92.70 0.00 92.70

17 Ranga Reddy 571.24 0.00 571.24 0.00 571.24

18 Srikakulam 2893.89 0.00 2893.89 0.00 2893.89

19 Visakhapatnam 272.82 0.00 272.82 0.00 272.82

20 Vizianagaram 192.90 166.24 359.14 0.00 359.14

21 Warangal -117.07 3335.73 3218.66 2795.69 422.97

22 West Godavari -8.48 0.00 -8.48 0.00 -8.48

Total: 10970.42 6221.41 17191.83 5559.61 11632.22

197

STATEMENT No. 5 (9)

STATEMENT OF CONSOLIDATED RECEIPTS AND EXPENDITURE UNDER RURAL ROAD MAINTENANCE / SPECIAL RURAL ROAD

MAINTENENANCE GRANT SANCTIONED TO ZILLA PARISHADS FOR THE YEAR 2004-05

Rs. In lakhs

Sl. No.



Balance

1 Adilabad 114.88 173.45 288.33 115.12 173.21

2 Ananthapur 173.47 146.11 319.58 166.75 152.83

3 Chittoor 388.70 0.00 388.70 0.00 388.70

4 Cuddapah -417.98 0.00 -417.98 0.00 -417.98

5 East Godavari -893.41 265.92 -627.49 266.10 -893.59

6 Guntur 273.26 181.65 454.91 169.28 285.63

7 Karimnagar 467.36 0.00 467.36 0.00 467.36

8 Khammam 182.57 202.80 385.37 160.19 225.18

9 Krishna 333.52 284.79 618.31 215.07 403.24

10 Kurnool 309.83 3.61 313.44 1.57 311.87

11 Mahaboobnagar 64.12 0.00 64.12 0.00 64.12

12 Medak 603.45 0.00 603.45 0.00 603.45

13 Nalgonda 406.86 0.00 406.86 0.00 406.86

14 Nellore 292.18 0.00 292.18 0.00 292.18

15 Nizamabad -20.46 0.00 -20.46 0.00 -20.46

16 Prakasam 324.24 0.00 324.24 0.00 324.24

17 Ranga Reddy 485.54 0.00 485.54 0.00 485.54

18 Srikakulam 391.08 0.00 391.08 0.00 391.08

19 Visakhapatnam 62.88 0.00 62.88 0.00 62.88

20 Vizianagaram 324.39 697.47 1021.86 0.00 1021.86

21 Warangal 55.62 1426.44 1482.06 1323.36 158.70

22 West Godavari 104.01 0.00 104.01 0.00 104.01

Total: 4026.13 3382.24 7408.37 2417.44 4990.93

198


STATEMENT OF CONSOLIDATED RECEIPTS AND EXPENDITURE UNDER GRANT TOWARDS MINIMUM NEEDS PROGRAMME SANCTIONED TO ZILLA PARISHADS FOR THE YEAR 2004-05

Rs. In lakhs

Sl. No.



Balance

1 Adilabad 12.75 50.97 63.72 50.88 12.84

2 Ananthapur 1329.47 0.00 1329.47 0.00 1329.47

3 Chittoor -112.96 0.00 -112.96 0.00 -112.96

4 Cuddapah 11.72 0.00 11.72 0.00 11.72

5 East Godavari -22.15 22.45 0.30 35.06 -34.76

6 Guntur 15.32 0.00 15.32 0.00 15.32

7 Karimnagar -674.10 0.00 -674.10 0.00 -674.10

8 Khammam 216.00 0.00 216.00 0.00 216.00

9 Krishna -877.31 0.00 -877.31 0.00 -877.31

10 Kurnool 173.63 0.00 173.63 0.00 173.63

11 Mahaboobnagar -26.31 0.00 -26.31 0.00 -26.31

12 Medak -195.91 0.00 -195.91 0.00 -195.91

13 Nalgonda 0.00 0.00 0.00 0.00 0.00

14 Nellore -470.79 0.00 -470.79 0.00 -470.79

15 Nizamabad -167.97 0.00 -167.97 0.00 -167.97

16 Prakasam 514.73 0.00 514.73 0.00 514.73

17 Ranga Reddy -453.34 0.00 -453.34 0.00 -453.34

18 Srikakulam 30.42 0.00 30.42 0.00 30.42

19 Visakhapatnam 215.10 0.00 215.10 0.00 215.10

20 Vizianagaram -188.18 233.38 45.20 45.20 0.00

21 Warangal 266.02 0.00 266.02 0.00 266.02

22 West Godavari -153.54 0.00 -153.54 0.00 -153.54

Total: -557.41 306.80 -250.61 131.14 -381.75

199


STATEMENT OF CONSOLIDATED RECEIPTS AND EXPENDITURE UNDER X / XI FINANCE COMMISSION GRANT SANCTIONED TO

ZILLA PARISHADS FOR THE YEAR 2004-05

Rs. In lakhs

Sl. No.



Balance

1 Adilabad 128.43 99.91 228.34 23.97 204.37

2 Ananthapur 118.51 0.00 118.51 0.00 118.51

3 Chittoor 0.00 0.00 0.00 0.00 0.00

4 Cuddapah 0.00 0.00 0.00 0.00 0.00

5 East Godavari -1.73 20.80 19.07 1.36 17.71

6 Guntur -28.02 129.08 101.06 253.90 -152.84

7 Karimnagar -87.79 0.00 -87.79 0.00 -87.79

8 Khammam 1.72 186.89 188.61 168.89 19.72

9 Krishna 26.24 0.00 26.24 0.31 25.93

10 Kurnool -7.73 226.12 218.39 162.97 55.42

11 Mahaboobnagar -19.35 164.04 144.69 171.21 -26.52

12 Medak -125.66 0.00 -125.66 0.00 -125.66

13 Nalgonda 11.07 0.00 11.07 0.00 11.07

14 Nellore 21.44 0.00 21.44 0.00 21.44

15 Nizamabad 1.88 97.00 98.88 97.03 1.85

16 Prakasam 0.00 143.53 143.53 150.02 -6.49

17 Ranga Reddy 57.26 86.19 143.45 21.53 121.92

18 Srikakulam 0.00 265.23 265.23 232.65 32.58

19 Visakhapatnam 117.31 0.00 117.31 0.00 117.31

20 Vizianagaram 13.72 275.69 289.41 72.22 217.19

21 Warangal -93.55 12.00 -81.55 1143.00 -1224.55

22 West Godavari -0.11 266.01 265.90 102.31 163.59

Total: 133.64 1972.49 2106.13 2601.37 -495.24

200


STATEMENT OF CONSOLIDATED RECEIPTS AND EXPENDITURE UNDER BUILDING GRANT SANCTIONED TO ZILLA PARISHADS FOR

THE YEAR 2004-05

Rs. In lakhs

Sl. No.



Balance

1 Adilabad 30.34 195.57 225.91 162.20 63.71

2 Ananthapur 106.89 0.00 106.89 0.00 106.89

3 Chittoor 310.14 0.00 310.14 0.00 310.14

4 Cuddapah 63.97 0.00 63.97 0.00 63.97

5 East Godavari 60.25 0.00 60.25 0.00 60.25

6 Guntur -181.28 0.00 -181.28 0.00 -181.28

7 Karimnagar 508.07 0.00 508.07 0.00 508.07

8 Khammam 358.86 0.00 358.86 0.00 358.86

9 Krishna 960.12 0.00 960.12 0.00 960.12

10 Kurnool 357.48 0.00 357.48 0.00 357.48

11 Mahaboobnagar -251.28 0.00 -251.28 0.00 -251.28

12 Medak 37.40 0.00 37.40 0.00 37.40

13 Nalgonda 34.72 157.69 192.41 121.30 71.11

14 Nellore 26.61 0.00 26.61 0.00 26.61

15 Nizamabad 213.87 0.00 213.87 29.06 184.81

16 Prakasam 950.15 0.00 950.15 0.00 950.15

17 Ranga Reddy 48.68 0.00 48.68 0.00 48.68

18 Srikakulam -4.85 0.00 -4.85 0.00 -4.85

19 Visakhapatnam -21.45 0.00 -21.45 0.00 -21.45

20 Vizianagaram 28.91 0.00 28.91 0.00 28.91

21 Warangal 414.41 0.00 414.41 0.00 414.41

22 West Godavari 263.19 0.00 263.19 0.00 263.19

Total: 4315.20 353.26 4668.46 312.56 4355.90

201

STATEMENT No. 5 (13)STATEMENT OF CONSOLIDATED RECEIPTS AND EXPENDITURE

UNDER EMPLOYMENT ASSURANCE SCHEME GRANT SANCTIONED TO ZILLA PARISHADS FOR THE YEAR 2004-05

Rs. In lakhs

Sl. No.



Balance

1 Adilabad -39.50 0.00 -39.50 0.00 -39.50

2 Ananthapur 0.00 0.00 0.00 0.00 0.00

3 Chittoor 0.00 0.00 0.00 0.00 0.00

4 Cuddapah 0.00 0.00 0.00 0.00 0.00

5 East Godavari 34.57 0.00 34.57 0.00 34.57

6 Guntur -44.98 0.00 -44.98 0.00 -44.98

7 Karimnagar 0.00 0.00 0.00 0.00 0.00

8 Khammam 0.00 0.00 0.00 0.00 0.00

9 Krishna 15.10 0.34 15.44 0.61 14.83

10 Kurnool 0.00 0.00 0.00 0.00 0.00

11 Mahaboobnagar 0.00 0.00 0.00 0.00 0.00

12 Medak 20.81 0.00 20.81 0.00 20.81

13 Nalgonda 7.97 0.77 8.74 0.89 7.85

14 Nellore 0.00 0.00 0.00 0.00 0.00

15 Nizamabad 3.33 0.00 3.33 0.00 3.33

16 Prakasam 0.00 0.00 0.00 0.00 0.00

17 Ranga Reddy 0.00 0.00 0.00 0.00 0.00

18 Srikakulam 0.00 0.00 0.00 0.00 0.00

19 Visakhapatnam 0.00 0.00 0.00 0.00 0.00

20 Vizianagaram 0.00 0.00 0.00 0.00 0.00

21 Warangal 4.86 0.00 4.86 0.00 4.86

22 West Godavari 90.74 0.00 90.74 0.00 90.74

Total: 92.91 1.11 94.02 1.50 92.52Note:- As verified from the records, Employment Assurance Scheme balances are

still available without transferring the same to the SGRY Account though the Employment Assurance Scheme Scheme was merged with SGRY during the year

2002

202


STATEMENT OF CONSOLIDATED RECEIPTS AND EXPENDITURE UNDER GRANT TOWARDS TA AND DA NON OFFICIALS SANCTIONED

TO ZILLA PARISHADS FOR THE YEAR 2004-05

Rs. In lakhs

Sl. No.



Balance

1 Adilabad -9.60 0.00 -9.60 11.77 -21.37

2 Ananthapur 26.43 0.00 26.43 0.21 26.22

3 Chittoor -6.12 0.00 -6.12 13.32 -19.44

4 Cuddapah -17.22 0.00 -17.22 0.00 -17.22

5 East Godavari -26.24 0.00 -26.24 1.06 -27.30

6 Guntur -0.41 0.00 -0.41 0.00 -0.41

7 Karimnagar -7.78 6.89 -0.89 8.60 -9.49

8 Khammam 0.00 0.00 0.00 0.00 0.00

9 Krishna 9.73 0.00 9.73 0.00 9.73

10 Kurnool -0.73 0.00 -0.73 0.00 -0.73

11 Mahaboobnagar -14.85 0.00 -14.85 0.72 -15.57

12 Medak -14.19 0.00 -14.19 0.00 -14.19

13 Nalgonda 0.00 0.00 0.00 13.60 -13.60

14 Nellore 0.00 0.00 0.00 0.00 0.00

15 Nizamabad 0.00 0.00 0.00 0.00 0.00

16 Prakasam -0.76 0.00 -0.76 0.00 -0.76

17 Ranga Reddy 0.00 0.00 0.00 0.00 0.00

18 Srikakulam 34.53 0.00 34.53 0.00 34.53

19 Visakhapatnam 0.32 0.00 0.32 0.00 0.32

20 Vizianagaram -12.57 0.00 -12.57 4.70 -17.27

21 Warangal -0.23 3.52 3.29 3.52 -0.23

22 West Godavari 0.00 0.00 0.00 0.86 -0.86

Total: -39.69 10.41 -29.28 58.36 -87.64

203


STATEMENT OF CONSOLIDATED RECEIPTS AND EXPENDITURE UNDER GRANT TOWARDS NATURAL CALAMITY RELIEF FUND

SANCTIONED TO ZILLA PARISHADS FOR THE YEAR 2004-05

Rs. In lakhs

Sl. No.



Balance

1 Adilabad 0.00 0.00 0.00 0.00 0.00

2 Ananthapur -55.84 0.00 -55.84 0.00 -55.84

3 Chittoor 12.73 0.00 12.73 0.00 12.73

4 Cuddapah 0.00 0.00 0.00 0.00 0.00

5 East Godavari 47.83 30.05 77.88 44.80 33.08

6 Guntur 0.00 0.00 0.00 0.00 0.00

7 Karimnagar -1.46 0.00 -1.46 0.00 -1.46

8 Khammam 5.25 0.00 5.25 0.00 5.25

9 Krishna 0.00 0.00 0.00 0.00 0.00

10 Kurnool 46.12 0.00 46.12 0.00 46.12

11 Mahaboobnagar 0.00 0.00 0.00 0.00 0.00

12 Medak -8.84 0.00 -8.84 0.00 -8.84

13 Nalgonda -1.16 0.00 -1.16 0.00 -1.16

14 Nellore -18.95 0.00 -18.95 0.00 -18.95

15 Nizamabad 0.00 0.00 0.00 0.00 0.00

16 Prakasam 0.00 0.00 0.00 0.00 0.00

17 Ranga Reddy 0.00 0.00 0.00 0.00 0.00

18 Srikakulam 363.45 0.00 363.45 0.00 363.45

19 Visakhapatnam -3.33 0.00 -3.33 0.00 -3.33

20 Vizianagaram 1.53 0.00 1.53 67.36 -65.83

21 Warangal 0.00 0.00 0.00 0.00 0.00

22 West Godavari 36.37 0.00 36.37 0.00 36.37

Total: 423.70 30.05 453.75 112.16 341.59

204


STATEMENT OF CONSOLIDATED RECEIPTS AND EXPENDITURE UNDER NABARD GRANT SANCTIONED TO ZILLA PARISHADS FOR

THE YEAR 2004-05

Rs. In lakhs

Sl. No.



Balance

1 Adilabad 146.52 508.53 655.05 438.10 216.95

2 Ananthapur 197.42 0.00 197.42 0.00 197.42

3 Chittoor 36.75 0.00 36.75 0.00 36.75

4 Cuddapah -48.09 0.00 -48.09 0.00 -48.09

5 East Godavari 60.04 20.00 80.04 6.33 73.71

6 Guntur 346.51 121.27 467.78 82.24 385.54

7 Karimnagar 122.00 0.00 122.00 0.00 122.00

8 Khammam -15.58 0.00 -15.58 0.00 -15.58

9 Krishna 182.46 0.00 182.46 0.00 182.46

10 Kurnool 146.81 0.00 146.81 0.00 146.81

11 Mahaboobnagar 244.54 0.00 244.54 0.00 244.54

12 Medak -91.70 0.00 -91.70 0.00 -91.70

13 Nalgonda 97.24 0.00 97.24 0.00 97.24

14 Nellore -62.81 0.00 -62.81 0.00 -62.81

15 Nizamabad 175.11 0.00 175.11 0.00 175.11

16 Prakasam 93.59 0.00 93.59 0.00 93.59

17 Ranga Reddy -1956.69 0.00 -1956.69 0.00 -1956.69

18 Srikakulam -97.42 0.00 -97.42 0.00 -97.42

19 Visakhapatnam 144.06 0.00 144.06 0.00 144.06

20 Vizianagaram 20.33 0.00 20.33 20.33 0.00

21 Warangal -16.92 0.00 -16.92 0.00 -16.92

22 West Godavari 509.90 0.00 509.90 0.00 509.90

Total: 234.06 649.80 883.86 547.00 336.86

205


STATEMENT OF CONSOLIDATED RECEIPTS AND EXPENDITURE UNDER OTHER GRANTS SANCTIONED TO ZILLA PARISHADS FOR

THE YEAR 2004-05

Rs. In lakhs

Sl. No.



Balance

1 Adilabad -59.15 164.08 104.93 149.08 -44.15

2 Ananthapur 160.60 0.00 160.60 0.00 160.60

3 Chittoor -0.19 0.00 -0.19 0.00 -0.19

4 Cuddapah 453.08 2138.42 2591.50 2104.64 486.86

5 East Godavari 0.00 0.00 0.00 0.00 0.00

6 Guntur 0.00 0.00 0.00 0.00 0.00

7 Karimnagar -644.71 0.00 -644.71 0.00 -644.71

8 Khammam 450.78 0.00 450.78 0.00 450.78

9 Krishna 0.00 478.00 478.00 414.88 63.12

10 Kurnool -283.19 766.72 483.53 729.34 -245.81

11 Mahaboobnagar 107.83 0.00 107.83 0.00 107.83

12 Medak 0.00 0.00 0.00 0.00 0.00

13 Nalgonda 279.03 1420.30 1699.33 1685.67 13.66

14 Nellore 992.83 260.86 1253.69 259.32 994.37

15 Nizamabad 178.34 0.00 178.34 0.00 178.34

16 Prakasam -338.97 0.00 -338.97 0.00 -338.97

17 Ranga Reddy 927.40 0.00 927.40 0.00 927.40

18 Srikakulam -51.20 0.00 -51.20 0.00 -51.20

19 Visakhapatnam 225.13 0.00 225.13 0.00 225.13

20 Vizianagaram 0.00 378.63 378.63 319.14 59.49

21 Warangal -77.67 0.00 -77.67 0.00 -77.67

22 West Godavari 199.07 371.27 570.34 250.52 319.82

Total: 2519.02 5978.28 8497.30 5912.59 2584.71

206


STATEMENT OF CONSOLIDATED RECEIPTS AND EXPENDITURE UNDER OFFICE CONTINGENCIES SANCTIONED TO ZILLA


Rs. In lakhs

Sl. No.



Balance

1 Adilabad 0.00 6.28 6.28 0.00 6.28

2 Ananthapur 0.00 0.00 0.00 0.00 0.00

3 Chittoor 0.00 0.00 0.00 0.00 0.00

4 Cuddapah 0.00 0.00 0.00 0.46 -0.46

5 East Godavari 0.00 0.00 0.00 0.00 0.00

6 Guntur 0.00 0.00 0.00 2.56 -2.56

7 Karimnagar 0.00 0.00 0.00 0.00 0.00

8 Khammam 0.00 0.00 0.00 0.00 0.00

9 Krishna 0.00 0.00 0.00 0.00 0.00

10 Kurnool 0.00 0.00 0.00 0.00 0.00

11 Mahaboobnagar 0.00 0.00 0.00 0.00 0.00

12 Medak 0.00 0.00 0.00 0.00 0.00

13 Nalgonda 0.00 0.00 0.00 0.00 0.00

14 Nellore 0.00 0.00 0.00 0.00 0.00

15 Nizamabad 0.00 0.00 0.00 0.00 0.00

16 Prakasam 0.00 0.00 0.00 0.00 0.00

17 Ranga Reddy 0.00 0.00 0.00 0.00 0.00

18 Srikakulam 0.00 0.00 0.00 0.00 0.00

19 Visakhapatnam 0.00 0.00 0.00 0.00 0.00

20 Vizianagaram 0.00 0.00 0.00 0.00 0.00

21 Warangal 0.00 0.00 0.00 0.00 0.00

22 West Godavari 0.00 0.00 0.00 0.00 0.00

Total: 0.00 6.28 6.28 3.02 3.26

207


STATEMENT OF CONSOLIDATED RECEIPTS AND EXPENDITURE UNDER CONTINGENCIES H.Ss (EDUCATION WING) SANCTIONED TO

ZILLA PARISHADS FOR THE YEAR 2004-05

Rs. In lakhs

Sl. No.



Balance

1 Adilabad 0.00 41.14 41.14 0.00 41.14

2 Ananthapur 0.00 0.00 0.00 0.00 0.00

3 Chittoor 0.00 0.00 0.00 0.00 0.00

4 Cuddapah 0.00 0.00 0.00 0.00 0.00

5 East Godavari 0.00 0.00 0.00 0.00 0.00

6 Guntur 0.00 12.51 12.51 12.51 0.00

7 Karimnagar 0.00 0.00 0.00 0.00 0.00

8 Khammam 0.00 0.00 0.00 0.00 0.00

9 Krishna 0.00 0.00 0.00 0.00 0.00

10 Kurnool 0.00 0.00 0.00 0.00 0.00

11 Mahaboobnagar 0.00 0.00 0.00 0.00 0.00

12 Medak 0.00 0.00 0.00 0.00 0.00

13 Nalgonda -49.63 119.47 69.84 49.36 20.48

14 Nellore 0.00 0.00 0.00 0.00 0.00

15 Nizamabad 0.00 0.00 0.00 0.00 0.00

16 Prakasam 0.00 0.00 0.00 0.00 0.00

17 Ranga Reddy -6.53 26.16 19.63 18.43 1.20

18 Srikakulam 0.00 0.00 0.00 0.00 0.00

19 Visakhapatnam 0.00 0.00 0.00 0.00 0.00

20 Vizianagaram 0.00 0.00 0.00 0.00 0.00

21 Warangal 0.00 0.00 0.00 0.00 0.00

22 West Godavari 0.00 25.16 25.16 0.00 25.16

Total: -56.16 224.44 168.28 80.30 87.98

208


STATEMENT OF CONSOLIDATED RECEIPTS AND EXPENDITURE UNDER ELECTION GRANT SANCTIONED TO ZILLA PARISHADS FOR

THE YEAR 2004-05

Rs. In lakhs

Sl. No.



Balance

1 Adilabad 0.00 0.00 0.00 0.00 0.00

2 Ananthapur 0.00 0.00 0.00 0.00 0.00

3 Chittoor 0.00 0.00 0.00 0.00 0.00

4 Cuddapah 0.00 0.00 0.00 0.00 0.00

5 East Godavari 0.00 0.00 0.00 0.00 0.00

6 Guntur 0.00 0.00 0.00 0.00 0.00

7 Karimnagar 0.00 0.00 0.00 0.00 0.00

8 Khammam 0.00 0.00 0.00 0.00 0.00

9 Krishna 0.00 0.00 0.00 0.00 0.00

10 Kurnool 0.00 0.00 0.00 0.00 0.00

11 Mahaboobnagar 0.00 0.00 0.00 3.03 -3.03

12 Medak 0.00 0.00 0.00 0.00 0.00

13 Nalgonda 0.00 3.36 3.36 0.63 2.73

14 Nellore 0.00 0.00 0.00 0.00 0.00

15 Nizamabad 0.00 0.00 0.00 0.00 0.00

16 Prakasam 0.00 0.00 0.00 0.00 0.00

17 Ranga Reddy 0.00 0.00 0.00 0.00 0.00

18 Srikakulam 0.00 0.00 0.00 0.00 0.00

19 Visakhapatnam 0.00 0.00 0.00 0.00 0.00

20 Vizianagaram 0.00 0.00 0.00 0.00 0.00

21 Warangal 0.00 0.00 0.00 0.00 0.00

22 West Godavari 0.00 0.00 0.00 0.00 0.00

Total: 0.00 3.36 3.36 3.66 -0.30

209


STATEMENT OF CONSOLIDATED RECEIPTS AND EXPENDITURE UNDER CONSTITUENCY DEVELOPMENT FUND (MP) AND (MLA)

GRANT SANCTIONED TO ZILLA PARISHADS FOR THE YEAR 2004-05

Rs. In lakhs

Sl. No.



Balance

1 Adilabad 0.00 0.00 0.00 0.00 0.00

2 Ananthapur 3.33 0.00 3.33 0.00 3.33

3 Chittoor 0.00 0.00 0.00 0.00 0.00

4 Cuddapah 0.00 0.00 0.00 0.00 0.00

5 East Godavari 105.31 11.00 116.31 69.12 47.19

6 Guntur 0.00 0.00 0.00 0.00 0.00

7 Karimnagar 0.00 0.00 0.00 0.00 0.00

8 Khammam 0.00 0.00 0.00 0.00 0.00

9 Krishna 0.00 0.00 0.00 0.00 0.00

10 Kurnool 9.36 148.80 158.16 138.12 20.04

11 Mahaboobnagar 0.00 0.00 0.00 0.00 0.00

12 Medak 0.00 0.00 0.00 0.00 0.00

13 Nalgonda 46.58 61.96 108.54 48.96 59.58

14 Nellore 0.00 0.00 0.00 0.00 0.00

15 Nizamabad 0.00 0.00 0.00 0.00 0.00

16 Prakasam 0.20 0.00 0.20 0.00 0.20

17 Ranga Reddy -154.53 0.00 -154.53 0.00 -154.53

18 Srikakulam 0.00 0.00 0.00 0.00 0.00

19 Visakhapatnam -4.12 0.00 -4.12 0.00 -4.12

20 Vizianagaram 0.00 0.00 0.00 0.00 0.00

21 Warangal 0.00 0.00 0.00 0.00 0.00

22 West Godavari 0.00 0.00 0.00 0.00 0.00

Total: 6.13 221.76 227.89 256.20 -28.31

210

STATEMENT No. 6

CONSOLIDATED STATEMENT OF GRANTS SANCTIONED TO MANDAL PARISHADS FOR THE YEAR 2004-05 AND EXPENDITURE INCURRED

Rs. In lakhs

Sl. No.



Balance

1 Adilabad 1091.01 6070.53 7161.54 4422.51 2739.03

2 Ananthapur 1088.28 6148.62 7236.90 6371.61 865.29

3 Chittoor -277.52 44.65 -232.87 87.18 -320.05

4 Cuddapah -2085.03 104.77 -1980.26 75.65 -2055.91

5 East Godavari 791.44 6482.64 7274.08 7186.59 87.49

6 Guntur -440.53 4872.43 4431.90 4943.95 -512.05

7 Karimnagar 1788.20 6233.26 8021.46 6441.46 1580.00

8 Khammam 401.95 8066.08 8468.03 7489.20 978.83

9 Krishna -71.92 6780.30 6708.38 6669.60 38.78

10 Kurnool 4058.89 6.78 4065.67 25.77 4039.90

11 Mahaboobnagar 242.20 8.45 250.65 22.30 228.35

12 Medak 2652.31 461.61 3113.92 495.46 2618.46

13 Nalgonda -59.45 5148.66 5089.21 4712.74 376.47

14 Nellore -882.59 7978.74 7096.15 7984.69 -888.54

15 Nizamabad 492.34 6066.77 6559.11 6274.70 284.41

16 Prakasam -518.18 7550.34 7032.16 7643.83 -611.67

17 Ranga Reddy 1821.64 4793.67 6615.31 4682.42 1932.89

18 Srikakulam -205.93 8213.32 8007.39 8106.12 -98.73

19 Visakhapatnam 4727.89 5738.15 10466.04 7533.50 2932.54

20 Vizianagaram -447.57 5499.52 5051.95 637.49 4414.46

21 Warangal -225.56 6095.04 5869.48 6463.70 -594.22

22 West Godavari -3780.97 7615.83 3834.86 7306.36 -3471.50

Total: 10160.88 109980.16 120141.04 105576.83 14564.21

211

STATEMENT No. 6 (1)

STATEMENT OF CONSOLIDATED RECEIPTS AND EXPENDITURE OF MANDAL PARISHADS UNDER TEACHING GRANT FOR THE YEAR 2004-

05

Rs. In lakhs

Sl. No.



Balance

1 Adilabad 1110.32 5996.55 7106.87 4352.44 2754.43

2 Ananthapur 1769.88 6134.69 7904.57 6052.61 1851.96

3 Chittoor -27.07 0.00 -27.07 0.00 -27.07

4 Cuddapah -1339.67 0.00 -1339.67 0.00 -1339.67

5 East Godavari 1286.84 6430.43 7717.27 7116.21 601.06

6 Guntur 63.87 4863.93 4927.80 4893.63 34.17

7 Karimnagar 2220.87 5990.85 8211.72 6221.45 1990.27

8 Khammam 456.67 6101.39 6558.06 5845.25 712.81

9 Krishna 142.03 6723.14 6865.17 6614.19 250.98

10 Kurnool 4243.52 0.00 4243.52 0.00 4243.52

11 Mahaboobnagar 340.11 0.00 340.11 0.00 340.11

12 Medak 1333.84 454.53 1788.37 457.13 1331.24

13 Nalgonda 571.98 4938.76 5510.74 4610.76 899.98

14 Nellore -186.32 7953.75 7767.43 7898.85 -131.42

15 Nizamabad 368.08 4922.10 5290.18 5043.96 246.22

16 Prakasam 134.72 7538.26 7672.98 7610.80 62.18

17 Ranga Reddy 1948.93 4739.35 6688.28 4603.68 2084.60

18 Srikakulam 279.19 8197.01 8476.20 8082.31 393.89

19 Visakhapatnam 4903.90 5515.49 10419.39 7342.66 3076.73

20 Vizianagaram 179.12 5302.23 5481.35 59.20 5422.15

21 Warangal 183.78 6079.54 6263.32 6355.72 -92.40

22 West Godavari -3529.22 7569.49 4040.27 7264.00 -3223.73

Total: 16455.37 105451.49 121906.86 100424.85 21482.01

212

STATEMENT No. 6 (2)

STATEMENT OF CONSOLIDATED RECEIPTS AND EXPENDITURE OF MANDAL PARISHADS UNDER NON - TEACHING GRANT SANCTIONED


Rs. In lakhs

Sl. No.



Balance

1 Adilabad 0.05 0.00 0.05 0.00 0.05

2 Ananthapur -654.85 0.00 -654.85 0.00 -654.85

3 Chittoor -212.80 33.50 -179.30 30.31 -209.61

4 Cuddapah -579.45 16.33 -563.12 16.03 -579.15

5 East Godavari -395.15 0.00 -395.15 0.00 -395.15

6 Guntur -374.55 0.00 -374.55 0.00 -374.55

7 Karimnagar -388.84 226.35 -162.49 207.14 -369.63

8 Khammam -599.33 0.00 -599.33 0.00 -599.33

9 Krishna -118.52 3.74 -114.78 1.65 -116.43

10 Kurnool -134.61 0.00 -134.61 0.00 -134.61

11 Mahaboobnagar -48.22 0.00 -48.22 0.00 -48.22

12 Medak -280.57 1.46 -279.11 5.20 -284.31

13 Nalgonda -654.18 9.12 -645.06 5.55 -650.61

14 Nellore -624.08 0.00 -624.08 0.00 -624.08

15 Nizamabad 15.39 0.00 15.39 0.00 15.39

16 Prakasam -561.84 0.00 -561.84 0.00 -561.84

17 Ranga Reddy -121.49 51.12 -70.37 68.39 -138.76

18 Srikakulam -448.50 0.00 -448.50 0.00 -448.50

19 Visakhapatnam -234.95 10.36 -224.59 10.36 -234.95

20 Vizianagaram -621.89 0.00 -621.89 510.97 -1132.86

21 Warangal -366.51 11.26 -355.25 18.79 -374.04

22 West Godavari -158.60 0.00 -158.60 0.00 -158.60

Total: -7563.49 363.24 -7200.25 874.39 -8074.64

213

STATEMENT No. 6 (3)

STATEMENT OF CONSOLIDATED RECEIPTS AND EXPENDITURE OF SAMPOORNA GRAMEENA ROJGAR YOJANA GRANT SANCTIONED TO

MANDAL PARISHADS FOR THE YEAR 2004-05

Rs. In lakhs

Sl. No.



Balance

1 Adilabad 0.00 0.00 0.00 0.00 0.00

2 Ananthapur -2.47 0.00 -2.47 0.00 -2.47

3 Chittoor -1.50 0.00 -1.50 0.00 -1.50

4 Cuddapah 0.00 0.00 0.00 0.00 0.00

5 East Godavari -7.99 15.15 7.16 0.00 7.16

6 Guntur 0.00 0.00 0.00 0.00 0.00

7 Karimnagar 0.00 0.00 0.00 0.00 0.00

8 Khammam 75.68 776.60 852.28 716.90 135.38

9 Krishna -0.92 0.00 -0.92 0.00 -0.92

10 Kurnool 0.00 0.00 0.00 0.00 0.00

11 Mahaboobnagar -0.02 0.00 -0.02 0.00 -0.02

12 Medak -10.79 0.00 -10.79 0.00 -10.79

13 Nalgonda 28.67 155.37 184.04 74.15 109.89

14 Nellore 4.95 0.00 4.95 0.00 4.95

15 Nizamabad 71.92 446.83 518.75 482.24 36.51

16 Prakasam 0.00 0.00 0.00 0.00 0.00

17 Ranga Reddy 0.00 0.00 0.00 0.00 0.00

18 Srikakulam 0.00 0.00 0.00 0.00 0.00

19 Visakhapatnam 67.23 0.00 67.23 0.00 67.23

20 Vizianagaram -13.12 0.00 -13.12 13.12 -26.24

21 Warangal 0.38 0.00 0.38 0.00 0.38

22 West Godavari 0.00 0.00 0.00 0.00 0.00

Total: 212.01 1393.95 1605.96 1286.41 319.55

214

STATEMENT No. 6 (4)

STATEMENT OF CONSOLIDATED RECEIPTS AND EXPENDITURE OF GRANT TOWARDS HONORARIUM TO PRESIDENTS SANCTIONED TO


Rs. In lakhs

Sl. No.



Balance

1 Adilabad 10.43 0.00 10.43 0.00 10.43

2 Ananthapur 10.83 0.56 11.39 11.08 0.31

3 Chittoor 34.26 0.31 34.57 13.67 20.90

4 Cuddapah -3.27 0.06 -3.21 4.77 -7.98

5 East Godavari 3.61 0.00 3.61 7.80 -4.19

6 Guntur 12.65 1.84 14.49 8.19 6.30

7 Karimnagar -6.93 0.25 -6.68 9.53 -16.21

8 Khammam 26.76 0.00 26.76 0.00 26.76

9 Krishna 8.05 0.48 8.53 1.00 7.53

10 Kurnool 15.58 0.28 15.86 7.16 8.70

11 Mahaboobnagar -8.44 0.25 -8.19 10.71 -18.90

12 Medak 6.79 0.00 6.79 0.00 6.79

13 Nalgonda 17.03 0.46 17.49 6.87 10.62

14 Nellore -5.59 0.00 -5.59 9.66 -15.25

15 Nizamabad 23.12 0.00 23.12 0.19 22.93

16 Prakasam 11.00 0.00 11.00 6.78 4.22

17 Ranga Reddy 0.00 0.00 0.00 0.00 0.00

18 Srikakulam -5.03 0.00 -5.03 0.00 -5.03

19 Visakhapatnam 4.28 0.00 4.28 4.58 -0.30

20 Vizianagaram 4.83 0.00 4.83 0.00 4.83

21 Warangal 3.67 0.21 3.88 19.79 -15.91

22 West Godavari -5.18 8.28 3.10 5.59 -2.49

Total: 158.44 12.98 171.42 127.37 44.05Bold Numbers Include both Honorarium to President and T.A and D.A to Non -

Officials

215

STATEMENT No. 6 (5)STATEMENT OF CONSOLIDATED RECEIPTS AND EXPENDITURE

UNDER GRANT TOWARDS TA AND DA TO NON - OFFICIALS SANCTIONED TO MANDAL PARISHADS FOR THE YEAR 2004-05

Rs. In lakhs

Sl. No.



Balance

1 Adilabad 1.76 0.03 1.79 8.10 -6.31

2 Ananthapur 0.00 0.00 0.00 0.00 0.00

3 Chittoor 5.18 0.00 5.18 0.51 4.67

4 Cuddapah 4.54 0.54 5.08 9.53 -4.45

5 East Godavari 19.80 0.02 19.82 3.62 16.20

6 Guntur -18.61 0.00 -18.61 0.00 -18.61

7 Karimnagar -7.47 0.03 -7.44 2.00 -9.44

8 Khammam 0.00 0.00 0.00 8.80 -8.80

9 Krishna 0.00 0.00 0.00 0.00 0.00

10 Kurnool 16.74 0.36 17.10 2.52 14.58

11 Mahaboobnagar 25.47 0.00 25.47 0.00 25.47

12 Medak -2.74 0.81 -1.93 6.71 -8.64

13 Nalgonda 11.98 0.94 12.92 3.12 9.80

14 Nellore -83.21 0.00 -83.21 0.00 -83.21

15 Nizamabad 2.16 0.12 2.28 0.35 1.93

16 Prakasam -4.20 0.00 -4.20 4.47 -8.67

17 Ranga Reddy 4.16 0.17 4.33 3.51 0.82

18 Srikakulam 0.00 0.16 0.01 8.53 -8.52

19 Visakhapatnam 13.51 0.08 13.59 4.04 9.55

20 Vizianagaram -4.41 0.08 -4.33 7.51 -11.84

21 Warangal 12.58 0.00 12.58 0.00 12.58

22 West Godavari 11.69 0.00 11.69 2.93 8.76

Total: 8.94 3.34 12.13 76.25 -64.12Bold Number includes both T.A. and D.A. to Non-officials & T.A. to Officers and

Staff

216

STATEMENT No. 6 (6)

STATEMENT OF CONSOLIDATED RECEIPTS AND EXPENDITURE UNDER GRANT TOWARDS TA TO OFFICERS AND STAFF

SANCTIONED TO MANDAL PARISHADS FOR THE YEAR 2004-05

Rs. In lakhs

Sl. No.



Balance

1 Adilabad -26.43 1.52 -24.91 6.87 -31.78

2 Ananthapur -57.16 12.31 -44.85 22.65 -67.50

3 Chittoor -75.58 1.32 -74.26 15.84 -90.10

4 Cuddapah -174.27 6.52 -167.75 25.05 -192.80

5 East Godavari -86.76 6.85 -79.91 41.45 -121.36

6 Guntur -123.90 0.11 -123.79 42.13 -165.92

7 Karimnagar -39.35 6.61 -32.74 1.34 -34.08

8 Khammam -23.71 6.03 -17.68 9.03 -26.71

9 Krishna -116.34 1.37 -114.97 3.62 -118.59

10 Kurnool -82.75 6.14 -76.61 16.09 -92.70

11 Mahaboobnagar -63.87 8.20 -55.67 11.59 -67.26

12 Medak -28.57 0.00 -28.57 0.00 -28.57

13 Nalgonda -37.22 0.86 -36.36 11.24 -47.60

14 Nellore 0.00 1.92 1.92 11.67 -9.75

15 Nizamabad -13.86 0.00 -13.86 0.00 -13.86

16 Prakasam -97.86 12.08 -85.78 21.78 -107.56

17 Ranga Reddy -9.96 3.03 -6.93 6.84 -13.77

18 Srikakulam -32.99 3.50 -29.49 11.73 -41.22

19 Visakhapatnam -26.08 2.14 -23.94 10.78 -34.72

20 Vizianagaram -39.60 1.99 -37.61 8.57 -46.18

21 Warangal -25.09 3.03 -22.06 8.52 -30.58

22 West Godavari -44.27 5.17 -39.10 24.74 -63.84

Total: -1225.62 90.70 -1134.92 311.53 -1446.45

217

STATEMENT No. 6 (7)

STATEMENT OF CONSOLIDATED RECEIPTS AND EXPENDITURE UNDER RWS GRANT / ACCELERATED RWS GRANT SANCTIONED TO


Rs. In lakhs

Sl. No.



Balance

1 Adilabad 0.00 0.00 0.00 0.00 0.00

2 Ananthapur 1.36 0.00 1.36 0.00 1.36

3 Chittoor 0.00 0.00 0.00 0.00 0.00

4 Cuddapah 0.00 0.00 0.00 0.00 0.00

5 East Godavari -0.32 0.00 -0.32 0.00 -0.32

6 Guntur 0.00 0.00 0.00 0.00 0.00

7 Karimnagar -1.10 0.00 -1.10 0.00 -1.10

8 Khammam 0.00 0.00 0.00 0.00 0.00

9 Krishna -0.55 0.00 -0.55 0.00 -0.55

10 Kurnool 0.00 0.00 0.00 0.00 0.00

11 Mahaboobnagar 0.17 0.00 0.17 0.00 0.17

12 Medak 0.00 0.00 0.00 0.00 0.00

13 Nalgonda 0.00 0.00 0.00 0.00 0.00

14 Nellore 0.00 0.00 0.00 0.00 0.00

15 Nizamabad -2.19 0.00 -2.19 0.00 -2.19

16 Prakasam 0.00 0.00 0.00 0.00 0.00

17 Ranga Reddy 0.00 0.00 0.00 0.00 0.00

18 Srikakulam -1.95 0.00 -1.95 0.00 -1.95

19 Visakhapatnam 0.00 0.00 0.00 0.00 0.00

20 Vizianagaram 0.27 0.00 0.27 0.00 0.27

21 Warangal -27.75 0.00 -27.75 0.00 -27.75

22 West Godavari 0.00 0.00 0.00 0.00 0.00

Total: -32.05 0.00 -32.05 0.00 -32.05

218

STATEMENT No. 6 (8)

STATEMENT OF CONSOLIDATED RECEIPTS AND EXPENDITURE UNDER OTHER GRANTS SANCTIONED TO MANDAL PARISHADS FOR

THE YEAR 2004-05

Rs. In lakhs

Sl. No.



Balance

1 Adilabad -5.12 56.91 51.79 52.06 -0.27

2 Ananthapur 20.69 0.00 20.69 0.00 20.69

3 Chittoor 0.00 9.52 9.52 26.85 -17.33

4 Cuddapah 7.09 29.78 36.87 14.16 22.71

5 East Godavari -28.60 0.00 -28.60 0.00 -28.60

6 Guntur 0.00 0.00 0.00 0.00 0.00

7 Karimnagar 11.01 0.00 11.01 0.00 11.01

8 Khammam 465.88 1182.06 1647.94 909.22 738.72

9 Krishna 14.34 51.57 65.91 49.14 16.77

10 Kurnool 0.41 0.00 0.41 0.00 0.41

11 Mahaboobnagar -3.00 0.00 -3.00 0.00 -3.00

12 Medak 1634.35 0.00 1634.35 0.00 1634.35

13 Nalgonda 2.28 0.00 2.28 0.00 2.28

14 Nellore 11.68 8.52 20.20 42.81 -22.61

15 Nizamabad 27.71 668.74 696.45 737.40 -40.95

16 Prakasam 0.00 0.00 0.00 0.00 0.00

17 Ranga Reddy 0.00 0.00 0.00 0.00 0.00

18 Srikakulam 3.36 12.65 16.01 3.55 12.46

19 Visakhapatnam 0.00 183.61 183.61 161.08 22.53

20 Vizianagaram 47.24 170.51 217.75 27.45 190.30

21 Warangal -6.61 0.00 -6.61 0.00 -6.61

22 West Godavari -55.41 8.34 -47.07 8.28 -55.35

Total: 2147.28 2382.21 4529.49 2032.00 2497.49

219

STATEMENT No. 6 (9)

STATEMENT OF CONSOLIDATED RECEIPTS AND EXPENDITURE UNDER X / XI FINANCE COMMISSION GRANT SANCTIONED TO


Rs. In lakhs

Sl. No.



Balance

1 Adilabad 0.00 15.52 15.52 3.04 12.48

2 Ananthapur 0.00 0.00 0.00 0.00 0.00

3 Chittoor 0.00 0.00 0.00 0.00 0.00

4 Cuddapah 0.00 51.54 51.54 6.11 45.43

5 East Godavari 0.00 30.11 30.11 17.51 12.60

6 Guntur 0.00 0.00 0.00 0.00 0.00

7 Karimnagar 0.00 0.00 0.00 0.00 0.00

8 Khammam 0.00 0.00 0.00 0.00 0.00

9 Krishna 0.00 0.00 0.00 0.00 0.00

10 Kurnool 0.00 0.00 0.00 0.00 0.00

11 Mahaboobnagar 0.00 0.00 0.00 0.00 0.00

12 Medak 0.00 2.84 2.84 0.00 2.84

13 Nalgonda 0.00 1.16 1.16 0.00 1.16

14 Nellore 0.00 0.00 0.00 0.00 0.00

15 Nizamabad 0.00 23.46 23.46 8.58 14.88

16 Prakasam 0.00 0.00 0.00 0.00 0.00

17 Ranga Reddy 0.00 0.00 0.00 0.00 0.00

18 Srikakulam 0.00 0.00 0.00 0.00 0.00

19 Visakhapatnam 0.00 0.00 0.00 0.00 0.00

20 Vizianagaram 0.00 22.94 22.94 6.51 16.43

21 Warangal 0.00 0.00 0.00 0.00 0.00

22 West Godavari 0.00 24.55 24.55 0.82 23.73

Total: 0.00 172.12 172.12 42.57 129.55

220


STATEMENT OF CONSOLIDATED RECEIPTS AND EXPENDITURE UNDER MINOR IRRIGATION GRANT SANCTIONED TO MANDAL


Rs. In lakhs

Sl. No.



Balance

1 Adilabad 0.00 0.00 0.00 0.00 0.00

2 Ananthapur 0.00 1.06 1.06 0.00 1.06

3 Chittoor 0.00 0.00 0.00 0.00 0.00

4 Cuddapah 0.00 0.00 0.00 0.00 0.00

5 East Godavari 0.00 0.00 0.00 0.00 0.00

6 Guntur 0.00 5.78 5.78 0.00 5.78

7 Karimnagar 0.00 7.62 7.62 0.00 7.62

8 Khammam 0.00 0.00 0.00 0.00 0.00

9 Krishna 0.00 0.00 0.00 0.00 0.00

10 Kurnool 0.00 0.00 0.00 0.00 0.00

11 Mahaboobnagar 0.00 0.00 0.00 0.00 0.00

12 Medak 0.00 0.00 0.00 0.00 0.00

13 Nalgonda 0.00 4.45 4.45 0.00 4.45

14 Nellore 0.00 0.00 0.00 0.00 0.00

15 Nizamabad 0.00 0.00 0.00 0.00 0.00

16 Prakasam 0.00 0.00 0.00 0.00 0.00

17 Ranga Reddy 0.00 0.00 0.00 0.00 0.00

18 Srikakulam 0.00 0.00 0.00 0.00 0.00

19 Visakhapatnam 0.00 0.00 0.00 0.00 0.00

20 Vizianagaram 0.00 0.00 0.00 0.00 0.00

21 Warangal 0.00 0.34 0.34 0.00 0.34

22 West Godavari 0.00 0.00 0.00 0.00 0.00

Total: 0.00 19.25 19.25 0.00 19.25

221


STATEMENT OF CONSOLIDATED RECEIPTS AND EXPENDITURE UNDER RURAL ROADS MAINTENANCE/SPECIAL RURAL ROADS

GRANT SANCTIONED TO MANDAL PARISHADS FOR THE YEAR 2004-05

Rs. In lakhs

Sl. No.



Balance

1 Adilabad 0.00 0.00 0.00 0.00 0.00

2 Ananthapur 0.00 0.00 0.00 0.00 0.00

3 Chittoor 0.00 0.00 0.00 0.00 0.00

4 Cuddapah 0.00 0.00 0.00 0.00 0.00

5 East Godavari 0.00 0.00 0.00 0.00 0.00

6 Guntur 0.00 0.77 0.77 0.00 0.77

7 Karimnagar 0.00 1.55 1.55 0.00 1.55

8 Khammam 0.00 0.00 0.00 0.00 0.00

9 Krishna 0.00 0.00 0.00 0.00 0.00

10 Kurnool 0.00 0.00 0.00 0.00 0.00

11 Mahaboobnagar 0.00 0.00 0.00 0.00 0.00

12 Medak 0.00 0.10 0.10 0.00 0.10

13 Nalgonda 0.00 0.00 0.00 1.05 -1.05

14 Nellore 0.00 0.00 0.00 0.00 0.00

15 Nizamabad 0.00 0.00 0.00 0.00 0.00

16 Prakasam 0.00 0.00 0.00 0.00 0.00

17 Ranga Reddy 0.00 0.00 0.00 0.00 0.00

18 Srikakulam 0.00 0.00 0.00 0.00 0.00

19 Visakhapatnam 0.00 0.00 0.00 0.00 0.00

20 Vizianagaram 0.00 0.00 0.00 0.00 0.00

21 Warangal 0.00 0.00 0.00 60.88 -60.88

22 West Godavari 0.00 0.00 0.00 0.00 0.00

Total: 0.00 2.42 2.42 61.93 -59.51

222


STATEMENT OF CONSOLIDATED RECEIPTS AND EXPENDITURE UNDER NATURAL CALAMITY RELIEF FUNDS SANCTIONED TO


Rs. In lakhs

Sl. No.



Balance

1 Adilabad 0.00 0.00 0.00 0.00 0.00

2 Ananthapur 0.00 0.00 0.00 0.00 0.00

3 Chittoor 0.00 0.00 0.00 0.00 0.00

4 Cuddapah 0.00 0.00 0.00 0.00 0.00

5 East Godavari 0.00 0.08 0.08 0.00 0.08

6 Guntur 0.00 0.00 0.00 0.00 0.00

7 Karimnagar 0.00 0.00 0.00 0.00 0.00

8 Khammam 0.00 0.00 0.00 0.00 0.00

9 Krishna 0.00 0.00 0.00 0.00 0.00

10 Kurnool 0.00 0.00 0.00 0.00 0.00

11 Mahaboobnagar 0.00 0.00 0.00 0.00 0.00

12 Medak 0.00 0.00 0.00 0.00 0.00

13 Nalgonda 0.00 37.54 37.54 0.00 37.54

14 Nellore 0.00 0.00 0.00 0.00 0.00

15 Nizamabad 0.00 5.52 5.52 1.98 3.54

16 Prakasam 0.00 0.00 0.00 0.00 0.00

17 Ranga Reddy 0.00 0.00 0.00 0.00 0.00

18 Srikakulam 0.00 0.00 0.00 0.00 0.00

19 Visakhapatnam 0.00 26.47 26.47 0.00 26.47

20 Vizianagaram 0.00 0.00 0.00 0.00 0.00

21 Warangal 0.00 0.00 0.00 0.00 0.00

22 West Godavari 0.00 0.00 0.00 0.00 0.00

Total: 0.00 69.61 69.61 1.98 67.63

223


STATEMENT OF CONSOLIDATED RECEIPTS AND EXPENDITURE UNDER BUILDING GRANT SANCTIONED TO MANDAL PARISHADS


Rs. In lakhs

Sl. No.



Balance

1 Adilabad 0.00 0.00 0.00 0.00 0.00

2 Ananthapur 0.00 0.00 0.00 0.00 0.00

3 Chittoor 0.00 0.00 0.00 0.00 0.00

4 Cuddapah 0.00 0.00 0.00 0.00 0.00

5 East Godavari 0.00 0.00 0.00 0.00 0.00

6 Guntur 0.00 0.00 0.00 0.00 0.00

7 Karimnagar 0.00 0.00 0.00 0.00 0.00

8 Khammam 0.00 0.00 0.00 0.00 0.00

9 Krishna 0.00 0.00 0.00 0.00 0.00

10 Kurnool 0.00 0.00 0.00 0.00 0.00

11 Mahaboobnagar 0.00 0.00 0.00 0.00 0.00

12 Medak 0.00 0.10 0.10 0.28 -0.18

13 Nalgonda 0.00 0.00 0.00 0.00 0.00

14 Nellore 0.00 0.00 0.00 0.00 0.00

15 Nizamabad 0.00 0.00 0.00 0.00 0.00

16 Prakasam 0.00 0.00 0.00 0.00 0.00

17 Ranga Reddy 0.00 0.00 0.00 0.00 0.00

18 Srikakulam 0.00 0.00 0.00 0.00 0.00

19 Visakhapatnam 0.00 0.00 0.00 0.00 0.00

20 Vizianagaram 0.00 0.00 0.00 0.00 0.00

21 Warangal 0.00 0.66 0.66 0.00 0.66

22 West Godavari 0.00 0.00 0.00 0.00 0.00

Total: 0.00 0.76 0.76 0.28 0.48

224


STATEMENT OF CONSOLIDATED RECEIPTS AND EXPENDITURE UNDER ELECTION GRANT SANCTIONED TO MANDAL PARISHADS


Rs. In lakhs

Sl. No.



Balance

1 Adilabad 0.00 0.00 0.00 0.00 0.00

2 Ananthapur 0.00 0.00 0.00 0.00 0.00

3 Chittoor 0.00 0.00 0.00 0.00 0.00

4 Cuddapah 0.00 0.00 0.00 0.00 0.00

5 East Godavari 0.00 0.00 0.00 0.00 0.00

6 Guntur 0.00 0.00 0.00 0.00 0.00

7 Karimnagar 0.00 0.00 0.00 0.00 0.00

8 Khammam 0.00 0.00 0.00 0.00 0.00

9 Krishna 0.00 0.00 0.00 0.00 0.00

10 Kurnool 0.00 0.00 0.00 0.00 0.00

11 Mahaboobnagar 0.00 0.00 0.00 0.00 0.00

12 Medak 0.00 1.77 1.77 0.00 1.77

13 Nalgonda 0.00 0.00 0.00 0.00 0.00

14 Nellore 0.00 0.00 0.00 0.00 0.00

15 Nizamabad 0.00 0.00 0.00 0.00 0.00

16 Prakasam 0.00 0.00 0.00 0.00 0.00

17 Ranga Reddy 0.00 0.00 0.00 0.00 0.00

18 Srikakulam 0.00 0.00 0.00 0.00 0.00

19 Visakhapatnam 0.00 0.00 0.00 0.00 0.00

20 Vizianagaram 0.00 0.00 0.00 0.00 0.00

21 Warangal 0.00 0.00 0.00 0.00 0.00

22 West Godavari 0.00 0.00 0.00 0.00 0.00

Total: 0.00 1.77 1.77 0.00 1.77

225


STATEMENT OF CONSOLIDATED RECEIPTS AND EXPENDITURE UNDER ASSEMBLY CONSITUENCY DEVELOPMENT FUND (MP &

MLA) SANCTIONED TO MANDAL PARISHADS FOR THE YEAR 2004-05

Rs. In lakhs

Sl. No.



Balance

1 Adilabad 0.00 0.00 0.00 0.00 0.00

2 Ananthapur 0.00 0.00 0.00 285.27 -285.27

3 Chittoor 0.00 0.00 0.00 0.00 0.00

4 Cuddapah 0.00 0.00 0.00 0.00 0.00

5 East Godavari 0.00 0.00 0.00 0.00 0.00

6 Guntur 0.00 0.00 0.00 0.00 0.00

7 Karimnagar 0.00 0.00 0.00 0.00 0.00

8 Khammam 0.00 0.00 0.00 0.00 0.00

9 Krishna 0.00 0.00 0.00 0.00 0.00

10 Kurnool 0.00 0.00 0.00 0.00 0.00

11 Mahaboobnagar 0.00 0.00 0.00 0.00 0.00

12 Medak 0.00 0.00 0.00 10.15 -10.15

13 Nalgonda 0.00 0.00 0.00 0.00 0.00

14 Nellore 0.00 0.00 0.00 0.00 0.00

15 Nizamabad 0.00 0.00 0.00 0.00 0.00

16 Prakasam 0.00 0.00 0.00 0.00 0.00

17 Ranga Reddy 0.00 0.00 0.00 0.00 0.00

18 Srikakulam 0.00 0.00 0.00 0.00 0.00

19 Visakhapatnam 0.00 0.00 0.00 0.00 0.00

20 Vizianagaram 0.00 1.77 1.77 4.16 -2.39

21 Warangal 0.00 0.00 0.00 0.00 0.00

22 West Godavari 0.00 0.00 0.00 0.00 0.00

Total: 0.00 1.77 1.77 299.58 -297.81

226


STATEMENT OF CONSOLIDATED RECEIPTS AND EXPENDITURE UNDER NABARD GRANT SANCTIONED TO MANDAL PARISHADS FOR

THE YEAR 2004-05

Rs. In lakhs

Sl. No.



Balance

1 Adilabad 0.00 0.00 0.00 0.00 0.00

2 Ananthapur 0.00 0.00 0.00 0.00 0.00

3 Chittoor 0.00 0.00 0.00 0.00 0.00

4 Cuddapah 0.00 0.00 0.00 0.00 0.00

5 East Godavari 0.00 0.00 0.00 0.00 0.00

6 Guntur 0.00 0.00 0.00 0.00 0.00

7 Karimnagar 0.00 0.00 0.00 0.00 0.00

8 Khammam 0.00 0.00 0.00 0.00 0.00

9 Krishna 0.00 0.00 0.00 0.00 0.00

10 Kurnool 0.00 0.00 0.00 0.00 0.00

11 Mahaboobnagar 0.00 0.00 0.00 0.00 0.00

12 Medak 0.00 0.00 0.00 15.99 -15.99

13 Nalgonda 0.00 0.00 0.00 0.00 0.00

14 Nellore 0.00 14.55 14.55 21.70 -7.15

15 Nizamabad 0.00 0.00 0.00 0.00 0.00

16 Prakasam 0.00 0.00 0.00 0.00 0.00

17 Ranga Reddy 0.00 0.00 0.00 0.00 0.00

18 Srikakulam 0.00 0.00 0.00 0.00 0.00

19 Visakhapatnam 0.00 0.00 0.00 0.00 0.00

20 Vizianagaram 0.00 0.00 0.00 0.00 0.00

21 Warangal 0.00 0.00 0.00 0.00 0.00

22 West Godavari 0.00 0.00 0.00 0.00 0.00

Total: 0.00 14.55 14.55 37.69 -23.14

227

STATEMENT No. 7

STATEMENT OF CONSOLIDATED RECEIPTS AND EXPENDITURE OF GOVERNMENT GRANTS RELEASED TO GRAM PANCHAYATS FOR

THE YEAR 2004-05

Rs. In lakhs

Sl. No.



Balance

1 Adilabad 729.98 399.82 1129.80 307.45 822.35

2 Ananthapur 1415.64 4464.75 5880.39 1275.36 4605.03

3 Chittoor 584.50 4357.22 4941.72 4040.08 901.64

4 Cuddapah -983.13 3341.67 2358.54 2978.55 -620.01

5 East Godavari 434.93 2624.87 3059.80 2437.22 622.58

6 Guntur 186.19 1096.40 1282.59 914.24 368.35

7 Karimnagar 639.45 2299.74 2939.19 1944.53 994.66

8 Khammam 227.72 2404.00 2631.72 1740.00 891.72

9 Krishna 1146.01 2493.20 3639.21 2415.08 1224.13

10 Kurnool 940.75 3743.81 4684.56 3086.71 1597.85

11 Mahaboobnagar 1259.41 2394.02 3653.43 1901.04 1752.39

12 Medak 490.74 963.78 1454.52 783.86 670.66

13 Nalgonda 25.32 1978.08 2003.40 1676.79 326.61

14 Nellore 336.26 1977.88 2314.14 1719.62 594.52

15 Nizamabad 463.99 1173.56 1637.55 1084.35 553.20

16 Prakasam 504.59 2028.79 2533.38 1875.97 657.41

17 Ranga Reddy 893.71 1406.65 2300.36 1055.39 1244.97

18 Srikakulam -4166.00 1429.74 -2736.26 905.81 -3642.07

19 Visakhapatnam 1047.34 1322.36 2369.70 672.39 1697.31

20 Vizianagaram -1302.57 2986.86 1684.29 2398.82 -714.53

21 Warangal -305.94 25462.83 25156.89 16681.09 8475.80

22 West Godavari 1416.41 2430.60 3847.01 1906.85 1940.16

Total: 5985.29 72780.63 78765.92 53801.20 24964.72

228

STATEMENT No. 7 (1)

STATEMENT OF CONSOLIDATED RECEIPTS AND EXPENDITURE OF GRAM PANCHAYATS UNDER SALARY GRANT FOR THE YEAR

2004-05

Rs. In lakhs

Sl. No.



Balance

1 Adilabad 71.77 86.39 158.16 95.86 62.30

2 Ananthapur 1665.68 124.77 1790.45 111.24 1679.21

3 Chittoor -22.68 875.85 853.17 881.40 -28.23

4 Cuddapah -424.86 295.17 -129.69 432.15 -561.84

5 East Godavari -377.35 252.75 -124.60 594.66 -719.26

6 Guntur -225.40 58.81 -166.59 143.22 -309.81

7 Karimnagar -281.05 172.75 -108.30 213.48 -321.78

8 Khammam 6.58 66.00 72.58 103.00 -30.42

9 Krishna -343.51 151.05 -192.46 357.45 -549.91

10 Kurnool 199.62 216.63 416.25 243.14 173.11

11 Mahaboobnagar -84.63 68.97 -15.66 157.90 -173.56

12 Medak 175.81 82.75 258.56 136.38 122.18

13 Nalgonda -278.21 134.96 -143.25 143.79 -287.04

14 Nellore -144.24 56.97 -87.27 117.67 -204.94

15 Nizamabad 83.06 197.64 280.70 194.65 86.05

16 Prakasam -363.88 144.11 -219.77 258.92 -478.69

17 Ranga Reddy -297.91 11.48 -286.43 419.58 -706.01

18 Srikakulam -291.63 23.74 -267.89 105.06 -372.95

19 Visakhapatnam -90.59 86.94 -3.65 107.55 -111.20

20 Vizianagaram -72.02 235.98 163.96 330.61 -166.65

21 Warangal -59.50 3893.04 3833.54 4116.67 -283.13

22 West Godavari -319.15 273.40 -45.75 314.07 -359.82

Total: -1474.09 7510.15 6036.06 9578.45 -3542.39

229

STATEMENT No. 7 (2)

STATEMENT OF CONSOLIDATED RECEIPTS AND EXPENDITURE OF GRAM PANCHAYATS UNDER SAMPOORNA GRAMEENA ROJGAR

YOJANA GRANT FOR THE YEAR 2004-05

Rs. In lakhs

Sl. No.



Balance

1 Adilabad 209.05 95.33 304.38 95.86 208.52

2 Ananthapur -478.09 3286.01 2807.92 605.33 2202.59

3 Chittoor -19.22 450.32 431.10 501.35 -70.25

4 Cuddapah 395.24 621.45 1016.69 635.22 381.47

5 East Godavari 556.36 555.96 1112.32 612.06 500.26

6 Guntur 30.97 521.59 552.56 488.00 64.56

7 Karimnagar 285.54 740.09 1025.63 656.63 369.00

8 Khammam 21.14 1648.00 1669.14 976.00 693.14

9 Krishna 127.12 579.99 707.11 588.64 118.47

10 Kurnool 341.18 898.00 1239.18 846.56 392.62

11 Mahaboobnagar 743.31 977.32 1720.63 915.76 804.87

12 Medak 185.48 271.48 456.96 293.79 163.17

13 Nalgonda 209.30 687.14 896.44 748.79 147.65

14 Nellore 221.56 680.90 902.46 670.74 231.72

15 Nizamabad 209.60 517.15 726.75 476.25 250.50

16 Prakasam 473.29 617.33 1090.62 774.31 316.31

17 Ranga Reddy 899.32 679.62 1578.94 240.08 1338.86

18 Srikakulam -4355.53 407.82 -3947.71 443.38 -4391.09

19 Visakhapatnam 767.45 614.02 1381.47 344.88 1036.59

20 Vizianagaram -1462.16 538.98 -923.18 675.41 -1598.59

21 Warangal -587.47 9395.84 8808.37 7018.09 1790.28

22 West Godavari 842.32 610.12 1452.44 648.33 804.11

Total: -384.26 25394.46 25010.20 19255.46 5754.74

230

STATEMENT No. 7 (3)

STATEMENT OF CONSOLIDATED RECEIPTS AND EXPENDITURE UNDER X / XI FINANCE COMMISSION GRANT RELEASED TO GRAM

PANCHAYATS FOR THE YEAR 2004-05

Rs. In lakhs

Sl. No.



Balance

1 Adilabad 306.23 85.77 392.00 71.03 320.97

2 Ananthapur 113.33 650.34 763.67 288.54 475.13

3 Chittoor 338.98 799.56 1138.54 631.21 507.33

4 Cuddapah -228.59 1122.60 894.01 865.47 28.54

5 East Godavari 301.89 1030.47 1332.36 588.10 744.26

6 Guntur 104.34 376.79 481.13 184.00 297.13

7 Karimnagar 555.29 849.18 1404.47 516.28 888.19

8 Khammam -70.83 570.00 499.17 530.00 -30.83

9 Krishna 678.97 979.47 1658.44 676.33 982.11

10 Kurnool 267.65 686.80 954.45 306.82 647.63

11 Mahaboobnagar 409.24 794.91 1204.15 383.32 820.83

12 Medak 159.10 318.05 477.15 164.84 312.31

13 Nalgonda -16.69 719.06 702.37 398.03 304.34

14 Nellore 241.29 1240.01 1481.30 931.21 550.09

15 Nizamabad 71.23 430.00 501.23 387.00 114.23

16 Prakasam 235.37 778.85 1014.22 568.32 445.90

17 Ranga Reddy 200.09 436.76 636.85 236.90 399.95

18 Srikakulam 174.02 561.04 735.06 206.55 528.51

19 Visakhapatnam 184.69 408.48 593.17 147.77 445.40

20 Vizianagaram 239.69 395.09 634.78 467.46 167.32

21 Warangal 284.84 6856.20 7141.04 2429.71 4711.33

22 West Godavari 192.50 955.77 1148.27 569.72 578.55

Total: 4742.62 21045.20 25787.82 11548.61 14239.21

231

STATEMENT No. 7 (4)

STATEMENT OF CONSOLIDATED RECEIPTS AND EXPENDITURE OF STATE FINANCE COMMISSION RELEASED TO GRAM PANCHAYATS


Rs. In lakhs

Sl. No.



Balance

1 Adilabad 126.94 49.69 176.63 44.70 131.93

2 Ananthapur 325.90 403.63 729.53 270.25 459.28

3 Chittoor 263.66 718.67 982.33 452.14 530.19

4 Cuddapah -68.44 702.22 633.78 606.55 27.23

5 East Godavari -54.42 545.50 491.08 376.56 114.52

6 Guntur 303.44 92.30 395.74 72.46 323.28

7 Karimnagar 109.50 504.57 614.07 389.94 224.13

8 Khammam 64.60 120.00 184.60 131.00 53.60

9 Krishna 152.64 311.73 464.37 321.70 142.67

10 Kurnool 127.57 408.67 536.24 272.88 263.36

11 Mahaboobnagar 167.69 505.19 672.88 391.64 281.24

12 Medak -11.12 166.99 155.87 68.24 87.63

13 Nalgonda 117.45 436.92 554.37 386.18 168.19

14 Nellore 69.11 0.00 69.11 0.00 69.11

15 Nizamabad 2.90 28.77 31.67 26.45 5.22

16 Prakasam 129.97 476.25 606.22 274.42 331.80

17 Ranga Reddy 83.77 265.12 348.89 158.83 190.06

18 Srikakulam 131.12 341.35 472.47 150.82 321.65

19 Visakhapatnam 185.79 212.92 398.71 72.19 326.52

20 Vizianagaram -101.70 254.19 152.49 108.81 43.68

21 Warangal 56.19 5317.75 5373.94 3116.62 2257.32

22 West Godavari 161.76 582.97 744.73 366.26 378.47

Total: 2344.31 12445.40 14789.71 8058.64 6731.07

232

STATEMENT No. 7 (5)

STATEMENT OF CONSOLIDATED RECEIPTS AND EXPENDITURE OF OTHER GRANTS RELEASED TO GRAM PANCHAYATS FOR THE YEAR

2004-05

Rs. In lakhs

Sl. No.



Balance

1 Adilabad 15.99 82.64 98.63 0.00 98.63

2 Ananthapur -211.18 0.00 -211.18 0.00 -211.18

3 Chittoor 23.76 1512.82 1536.58 1573.98 -37.40

4 Cuddapah -656.48 600.23 -56.25 439.16 -495.41

5 East Godavari 8.45 240.19 248.64 265.84 -17.20

6 Guntur -27.16 46.91 19.75 26.56 -6.81

7 Karimnagar -29.83 33.15 3.32 168.20 -164.88

8 Khammam 206.23 0.00 206.23 0.00 206.23

9 Krishna 530.80 470.96 1001.76 470.96 530.80

10 Kurnool 4.73 1533.71 1538.44 1417.31 121.13

11 Mahaboobnagar 23.81 47.63 71.44 52.42 19.02

12 Medak -18.53 124.51 105.98 120.61 -14.63

13 Nalgonda -6.52 0.00 -6.52 0.00 -6.52

14 Nellore -51.47 0.00 -51.47 0.00 -51.47

15 Nizamabad 97.20 0.00 97.20 0.00 97.20

16 Prakasam 29.84 12.25 42.09 0.00 42.09

17 Ranga Reddy 8.45 13.67 22.12 0.00 22.12

18 Srikakulam 176.03 95.79 271.82 0.00 271.82

19 Visakhapatnam 0.00 0.00 0.00 0.00 0.00

20 Vizianagaram 93.61 1562.62 1656.23 816.53 839.70

21 Warangal 0.00 0.00 0.00 0.00 0.00

22 West Godavari 538.97 8.34 547.31 8.47 538.84

Total: 756.70 6385.42 7142.12 5360.04 1782.08

233

STATEMENT No. 8

STATEMENT SHOWING AUDIT OBJECTIONS RAISED DURING THE YEAR 2004-05

Sl. No. NAME OF THE INSTITUTION No. OF

OBJECTIONSAMOUNT

Rs. In lakhs.

1 ZILLA PARISHADS 2452 9250.70

2 MANDAL PARISHADS 25566 21986.67

3 GRAM PANCHAYATS 119010 21152.41

TOTAL:- 147028 52389.78

234

No. Amount No. Amount No. Amount No. Amount1 Variation in Account Figures 34 272.81 664 137.27 1830 115.00 2528 525.082 Excess Utilisation of Grants / Funds 18 348.35 1096 525.09 1964 306.41 3078 1179.853 Diversion of Grants / Funds 56 499.31 1009 343.52 966 482.63 2031 1325.464 Non-utilisation of grants before the lapsable date 45 278.72 240 56.36 1213 44.58 1498 379.665 Mis-utilisation of Grants / Funds 17 22.72 254 170.97 190 49.85 461 243.546 Non-utilisation of Earmarked Funds 23 468.61 1940 963.28 47 0.96 2010 1432.857 Non-collection of dues 44 183.94 227 21.79 11634 2315.52 11905 2521.258 Advances pending adjsutemnt 123 957.39 775 260.75 8370 2627.34 9268 3845.489 Violation of Rules 324 393.32 2889 674.31 23358 2305.91 26571 3373.54

10 Non remittance of deduction recoveries from work bills / pay bills / contingent bills etc., 321 600.19 2225 774.43 14457 2502.00 17003 3876.62

11 Non Production of Records 547 4067.75 4417 3897.78 36675 6965.54 41639 14931.0712 Misappropriations 58 20.59 224 105.13 488 133.69 770 259.4113 Excess Payments 338 91.82 2712 322.45 1582 135.86 4632 550.1314 Wasteful Expenditure 28 12.26 332 49.76 566 283.48 926 345.5015 Instances of cases of unaccounted for cash / stores 13 60.07 196 6535.67 64 28.02 273 6623.7616 Pendency of Utilisation Certificates 76 685.99 1306 6910.40 965 125.65 2347 7722.0417 Surcharge Certificates recovery pending 27 37.78 366 21.92 886 77.95 1279 137.6518 Others 360 249.08 4694 215.79 13755 2652.02 18809 3116.89

Total: 2452 9250.70 25566 21986.67 119010 21152.41 147028 52389.78

STATEMENT No. 9STATEMENT SHOWING NUMBER OF AUDIT OBJECTIONS RAISED (CATEGORY WISE) AND AMOUNT INVOLVED


Zilla Parishads

Mandal Parishads

Gram Panchayats

Rs. In lakhs

TotalSl. No. Name of the Category

235

No. Amount No. Amount No. Amount No. Amount

1 Adilabad 1 1.14 7 1.22 0 0.00 8 2.36

2 Ananthapur 1 0.00 99 50.58 38 1.04 138 51.62

3 Chittoor 1 9.40 188 0.00 11 0.25 200 9.65

4 Cuddapah 0 0.00 1 0.00 0 0.00 1 0.00

5 East Godavari 3 0.00 8 1.10 0 0.00 11 1.10

6 Guntur 0 0.00 7 0.21 0 0.00 7 0.21

7 Karimnagar 1 0.00 21 3.93 0 0.00 22 3.93

8 Khammam 0 0.00 6 0.90 3 23.00 9 23.90

9 Krishna 5 2.51 18 31.67 5 0.51 28 34.69

10 Kurnool 0 0.00 5 10.04 253 45.72 258 55.76

11 Mahahoobnagar 0 0.00 2 0.00 467 0.00 469 0.00

12 Medak 0 0.00 10 5.05 2 0.40 12 5.45

13 Nalgonda 0 0.00 0 0.00 315 3.66 315 3.66

14 Nellore 4 0.00 64 0.00 26 0.50 94 0.50

15 Nizamabad 0 0.00 9 6.83 60 6.70 69 13.53

16 Prakasam 2 0.21 179 0.00 18 0.00 199 0.21

17 Ranga Reddy 0 0.00 2 18.02 109 5.81 111 23.83

18 Srikakulam 0 0.00 7 0.00 140 0.00 147 0.00

19 Visakhapatnam 7 67.04 3 0.35 370 1.79 380 69.18

20 Vizianagaram 2 155.95 0 0.00 0 0.00 2 155.95

21 Warangal 4 36.56 18 3.17 9 25.50 31 65.23

22 West Godavari 3 0.00 10 4.20 4 0.12 17 4.32

Total: 34 272.81 664 137.27 1830 115.00 2528 525.08

Mandal Parishads

Gram Panchayats

STATEMENT No. 9 (1)

STATEMENT SHOWING NUMBER OF AUDIT OBJECTIONS ON VARIATION IN ACCOUNT FIGURES AND AMOUNT INVOLVED FOR

THE YEAR 2004-05

Rs. In lakhs

TotalSl. No.


Zilla Parishads

236


1 Adilabad 0 0.00 41 16.67 0 0.00 41 16.67

2 Ananthapur 3 0.00 173 210.58 826 4.74 1002 215.32

3 Chittoor 0 0.00 225 83.79 0 0.00 225 83.79

4 Cuddapah 0 0.00 18 2.12 0 0.00 18 2.12

5 East Godavari 1 12.57 57 0.00 45 8.58 103 21.15

6 Guntur 0 0.00 75 11.93 0 0.00 75 11.93

7 Karimnagar 1 40.28 52 24.89 5 7.48 58 72.65

8 Khammam 3 8.43 24 4.97 18 45.00 45 58.40

9 Krishna 1 0.00 4 0.71 0 0.00 5 0.71

10 Kurnool 1 0.00 34 10.26 17 56.06 52 66.32

11 Mahahoobnagar 1 3.42 0 0.00 13 5.66 14 9.08

12 Medak 0 0.00 43 18.74 0 0.00 43 18.74

13 Nalgonda 0 0.00 36 39.21 20 15.99 56 55.20

14 Nellore 0 0.00 91 2.24 3 0.02 94 2.26

15 Nizamabad 0 0.00 17 24.81 640 45.15 657 69.96

16 Prakasam 2 0.00 0 0.00 224 40.81 226 40.81

17 Ranga Reddy 0 0.00 0 0.00 81 15.75 81 15.75

18 Srikakulam 0 0.00 21 0.00 0 0.00 21 0.00

19 Visakhapatnam 2 0.77 84 47.35 3 3.86 89 51.98

20 Vizianagaram 1 24.68 1 0.00 0 0.00 2 24.68

21 Warangal 1 257.78 54 26.64 6 55.90 61 340.32

22 West Godavari 1 0.42 46 0.18 63 1.41 110 2.01

Total: 18 348.35 1096 525.09 1964 306.41 3078 1179.85

STATEMENT No. 9 (2)

STATEMENT SHOWING NUMBER OF AUDIT OBJECTIONS ON EXCESS UTILISATION OF GRANTS / FUNDS AND AMOUNT INVOLVED FOR

THE YEAR 2004-05

Total

Rs. In lakhs

Sl. No.


Zilla Parishads

Mandal Parishads

Gram Panchayats

237


1 Adilabad 3 3.17 28 61.31 0 0.00 31 64.48

2 Ananthapur 4 0.84 54 21.91 185 3.25 243 26.00

3 Chittoor 6 1.50 71 3.67 4 0.19 81 5.36

4 Cuddapah 0 0.00 87 20.46 0 0.00 87 20.46

5 East Godavari 3 3.72 39 4.18 10 0.25 52 8.15

6 Guntur 1 0.00 47 18.52 0 0.00 48 18.52

7 Karimnagar 4 20.12 62 30.34 2 0.18 68 50.64

8 Khammam 3 40.53 2 2.68 12 36.00 17 79.21

9 Krishna 4 21.42 0 0.00 8 2.66 12 24.08

10 Kurnool 5 26.40 24 25.23 28 8.76 57 60.39

11 Mahahoobnagar 0 0.00 130 7.27 15 1.10 145 8.37

12 Medak 0 0.00 5 0.95 2 3.04 7 3.99

13 Nalgonda 3 1.57 52 27.45 18 9.99 73 39.01

14 Nellore 2 2.30 99 3.15 37 5.05 138 10.50

15 Nizamabad 0 0.00 16 39.09 251 301.94 267 341.03

16 Prakasam 1 1.13 77 15.28 169 23.08 247 39.49

17 Ranga Reddy 3 0.00 55 30.30 163 34.49 221 64.79

18 Srikakulam 0 0.00 44 1.63 33 1.93 77 3.56

19 Visakhapatnam 5 0.96 35 14.93 0 0.00 40 15.89

20 Vizianagaram 3 23.20 7 3.20 0 0.00 10 26.40

21 Warangal 4 350.23 27 10.97 7 43.90 38 405.10

22 West Godavari 2 2.22 48 1.00 22 6.82 72 10.04

Total: 56 499.31 1009 343.52 966 482.63 2031 1325.46

STATEMENT No. 9 (3)

STATEMENT SHOWING NUMBER OF AUDIT OBJECTIONS ON DIVERSION OF GRANTS / FUNDS AND AMOUNT INVOLVED FOR THE

YEAR 2004-05

Total

Rs. In lakhs

Sl. No.


Zilla Parishads

Mandal Parishads

Gram Panchayats

238


1 Adilabad 0 0.00 17 0.58 0 0.00 17 0.58

2 Ananthapur 8 0.00 7 4.11 194 7.52 209 11.63

3 Chittoor 0 0.00 0 0.00 11 3.99 11 3.99

4 Cuddapah 0 0.00 43 15.05 0 0.00 43 15.05

5 East Godavari 0 0.00 1 0.00 4 1.05 5 1.05

6 Guntur 2 0.04 2 0.18 0 0.00 4 0.22

7 Karimnagar 4 226.04 8 7.93 0 0.00 12 233.97

8 Khammam 19 47.96 0 0.00 1 2.00 20 49.96

9 Krishna 7 4.68 0 0.00 86 0.00 93 4.68

10 Kurnool 0 0.00 0 0.00 16 0.29 16 0.29

11 Mahahoobnagar 0 0.00 0 0.00 2 0.00 2 0.00

12 Medak 0 0.00 0 0.00 0 0.00 0 0.00

13 Nalgonda 0 0.00 0 0.00 38 16.80 38 16.80

14 Nellore 4 0.00 69 0.03 45 6.24 118 6.27

15 Nizamabad 0 0.00 4 2.24 5 1.95 9 4.19

16 Prakasam 0 0.00 7 3.01 0 0.00 7 3.01

17 Ranga Reddy 0 0.00 0 0.00 0 0.00 0 0.00

18 Srikakulam 0 0.00 23 21.27 411 4.66 434 25.93

19 Visakhapatnam 0 0.00 3 0.00 381 0.08 384 0.08

20 Vizianagaram 1 0.00 0 0.00 0 0.00 1 0.00

21 Warangal 0 0.00 10 1.96 0 0.00 10 1.96

22 West Godavari 0 0.00 46 0.00 19 0.00 65 0.00

Total: 45 278.72 240 56.36 1213 44.58 1498 379.66

STATEMENT No. 9 (4)

STATEMENT SHOWING NUMBER OF AUDIT OBJECTIONS ON NON-UTILISATION OF GRANTS BEFORE THE LAPSABLE DATE AND

AMOUNT INVOLVED FOR THE YEAR 2004-05

Total

Rs. In lakhs

Sl. No.


Zilla Parishads

Mandal Parishads

Gram Panchayats

239


1 Adilabad 8 1.05 1 0.01 0 0.00 9 1.06

2 Ananthapur 1 3.00 0 0.00 1 0.09 2 3.09

3 Chittoor 0 0.00 2 0.01 0 0.00 2 0.01

4 Cuddapah 0 0.00 2 0.18 0 0.00 2 0.18

5 East Godavari 0 0.00 9 0.95 0 0.00 9 0.95

6 Guntur 2 0.00 3 0.28 0 0.00 5 0.28

7 Karimnagar 0 0.00 48 28.04 16 13.14 64 41.18

8 Khammam 0 0.00 11 6.44 0 0.00 11 6.44

9 Krishna 3 9.48 0 0.00 0 0.00 3 9.48

10 Kurnool 0 0.00 3 0.81 0 0.00 3 0.81

11 Mahahoobnagar 0 0.00 11 14.48 0 0.00 11 14.48

12 Medak 0 0.00 39 35.49 0 0.00 39 35.49

13 Nalgonda 0 0.00 39 35.49 0 0.00 39 35.49

14 Nellore 0 0.00 0 0.00 5 1.28 5 1.28

15 Nizamabad 0 0.00 5 5.88 141 12.59 146 18.47

16 Prakasam 0 0.00 0 0.00 0 0.00 0 0.00

17 Ranga Reddy 0 0.00 0 0.00 24 22.63 24 22.63

18 Srikakulam 0 0.00 0 0.00 0 0.00 0 0.00

19 Visakhapatnam 0 0.00 0 0.00 0 0.00 0 0.00

20 Vizianagaram 1 9.05 5 0.11 0 0.00 6 9.16

21 Warangal 1 0.00 61 39.79 0 0.00 62 39.79

22 West Godavari 1 0.14 15 3.01 3 0.12 19 3.27

Total: 17 22.72 254 170.97 190 49.85 461 243.54

STATEMENT No. 9 (5)

STATEMENT SHOWING NUMBER OF AUDIT OBJECTIONS ON MIS - UTILISATION OF GRANTS / FUNDS AND AMOUNT INVOLVED FOR

THE YEAR 2004-05

Total

Rs. In lakhs

Sl. No.


Zilla Parishads

Mandal Parishads

Gram Panchayats

240


1 Adilabad 1 20.47 32 21.59 0 0.00 33 42.06

2 Ananthapur 1 0.00 282 79.69 0 0.00 283 79.69

3 Chittoor 0 0.00 118 0.00 0 0.00 118 0.00

4 Cuddapah 0 0.00 111 54.41 0 0.00 111 54.41

5 East Godavari 0 0.00 48 0.00 2 0.00 50 0.00

6 Guntur 1 0.00 119 57.24 0 0.00 120 57.24

7 Karimnagar 5 4.55 117 34.84 4 0.00 126 39.39

8 Khammam 7 132.56 84 19.54 0 0.00 91 152.10

9 Krishna 0 0.00 176 17.00 3 0.00 179 17.00

10 Kurnool 0 0.00 143 109.93 14 0.70 157 110.63

11 Mahahoobnagar 0 0.00 0 0.00 6 0.26 6 0.26

12 Medak 0 0.00 48 322.73 0 0.00 48 322.73

13 Nalgonda 1 311.03 83 122.73 0 0.00 84 433.76

14 Nellore 1 0.00 92 0.00 0 0.00 93 0.00

15 Nizamabad 0 0.00 20 32.87 0 0.00 20 32.87

16 Prakasam 2 0.00 164 0.00 18 0.00 184 0.00

17 Ranga Reddy 0 0.00 11 0.00 0 0.00 11 0.00

18 Srikakulam 0 0.00 6 2.74 0 0.00 6 2.74

19 Visakhapatnam 3 0.00 38 0.00 0 0.00 41 0.00

20 Vizianagaram 1 0.00 77 0.00 0 0.00 78 0.00

21 Warangal 0 0.00 105 79.11 0 0.00 105 79.11

22 West Godavari 0 0.00 66 8.86 0 0.00 66 8.86

Total: 23 468.61 1940 963.28 47 0.96 2010 1432.85

STATEMENT No. 9 (6)

STATEMENT SHOWING NUMBER OF AUDIT OBJECTIONS ON NON-UTILISATION OF EARMARKED FUNDS AND AMOUNT INVOLVED FOR

THE YEAR 2004-05

Rs. In lakhs

TotalSl. No.


Zilla Parishads

Mandal Parishads

Gram Panchayats

241

Sl. No.



Balance

1 Adilabad -38.03 30.61 -7.42 31.15 -38.57

2 Ananthapur 41.78 83.43 125.21 44.19 81.02

3 Chittoor 101.96 101.40 203.36 64.10 139.26

4 Cuddapah 211.34 259.92 471.26 62.13 409.13

5 East Godavari 332.66 203.16 535.82 135.48 400.34

6 Guntur 73.88 129.84 203.72 47.76 155.96

7 Karimnagar 20.10 104.79 124.89 100.37 24.52

8 Khammam 63.53 73.08 136.61 57.21 79.40

9 Krishna 120.86 181.86 302.72 136.71 166.01

10 Kurnool 299.69 114.29 413.98 111.02 302.96

11 Mahaboobnagar 54.41 100.72 155.13 42.16 112.97

12 Medak 118.16 0.00 118.16 0.00 118.16

13 Nalgonda 93.82 89.34 183.16 32.96 150.20

14 Nellore 62.72 143.16 205.88 41.36 164.52

15 Nizamabad 86.80 0.00 86.80 0.00 86.80

16 Prakasam 150.11 169.06 319.17 83.17 236.00

17 Ranga Reddy 216.75 321.38 538.13 77.39 460.74

18 Srikakulam 30.40 98.21 128.61 35.68 92.93

19 Visakhapatnam 115.46 168.21 283.67 21.23 262.44

20 Vizianagaram 89.66 103.74 193.40 35.75 157.65

21 Warangal 40.77 84.82 125.59 63.94 61.65

22 West Godavari 155.94 14.87 170.81 18.10 152.71

Total: 2442.77 2575.89 5018.66 1241.86 3776.80

STATEMENT No. 9 (6) (1)

STATEMENT SHOWING DETAILS OF FUNDS EARMARKED, AMOUNT UTILISED AND BALANCE UN - UTILISED IN ZILLA PARISHADS

DURING THE YEAR 2004-05

Rs. In lakhs

242

Sl. No.



Balance

1 Adilabad 8.84 18.00 26.84 22.75 4.09

2 Ananthapur 42.24 34.76 77.00 22.54 54.46

3 Chittoor 30.12 42.10 72.22 26.30 45.92

4 Cuddapah 21.93 108.28 130.21 38.90 91.31

5 East Godavari 227.22 84.65 311.87 56.23 255.64

6 Guntur 51.45 51.83 103.28 35.61 67.67

7 Karimnagar 10.47 42.47 52.94 25.97 26.97

8 Khammam -36.86 30.45 -6.41 13.15 -19.56

9 Krishna 46.82 89.15 135.97 68.43 67.54

10 Kurnool 153.59 47.67 201.26 58.28 142.98

11 Mahaboobnagar -50.11 41.97 -8.14 31.40 -39.54

12 Medak 85.47 0.00 85.47 0.00 85.47

13 Nalgonda 111.59 37.23 148.82 25.13 123.69

14 Nellore 44.89 59.65 104.54 19.47 85.07

15 Nizamabad 21.11 21.11 21.11

16 Prakasam 98.79 70.44 169.23 35.95 133.28

17 Ranga Reddy 80.39 133.91 214.30 45.11 169.19

18 Srikakulam 77.58 40.92 118.50 27.42 91.08

19 Visakhapatnam 177.23 70.09 247.32 7.43 239.89

20 Vizianagaram 3.97 60.57 64.54 7.30 57.24

21 Warangal 51.05 35.34 86.39 39.73 46.66

22 West Godavari 51.23 14.87 66.10 18.10 48.00

Total: 1309.00 1114.35 2423.35 625.20 1798.15


STATEMENT SHOWING DETAILS OF AMOUNT EARMARKED FOR WELFRE OF SCHEDULED CASTES, AMOUNT UTILISED AND

BALANCE UNUTILISED IN ZILLA PARISHADS DURING THE YEAR 2004-05

(15% FOR SCHEDULED CASTES)

Rs. In lakhs

243

Sl. No.



Balance

1 Adilabad -4.98 7.20 2.22 2.40 -0.18

2 Ananthapur 24.49 13.90 38.39 8.05 30.34

3 Chittoor 8.65 17.20 25.85 24.70 1.15

4 Cuddapah 37.60 43.31 80.91 18.94 61.97

5 East Godavari 94.46 33.86 128.32 22.48 105.84

6 Guntur 10.21 20.73 30.94 6.11 24.83

7 Karimnagar 8.07 16.99 25.06 8.29 16.77

8 Khammam -18.15 12.18 -5.97 7.56 -13.53

9 Krishna 27.97 3.56 31.53 26.28 5.25

10 Kurnool 91.65 19.27 110.92 19.71 91.21

11 Mahaboobnagar -32.82 16.78 -16.04 6.95 -22.99

12 Medak 29.63 0.00 29.63 0.00 29.63

13 Nalgonda 49.53 14.89 64.42 1.59 62.83

14 Nellore 19.95 23.86 43.81 12.69 31.12

15 Nizamabad 2.76 2.76 2.76

16 Prakasam 38.56 28.18 66.74 17.67 49.07

17 Ranga Reddy 3.65 53.56 57.21 28.30 28.91

18 Srikakulam 15.64 16.37 32.01 0.00 32.01

19 Visakhapatnam 28.59 28.03 56.62 5.37 51.25

20 Vizianagaram 55.09 14.03 69.12 2.96 66.16

21 Warangal 24.92 14.14 39.06 11.30 27.76

22 West Godavari 45.84 0.00 45.84 0.00 45.84

Total: 561.32 398.04 959.36 231.35 728.01


STATEMENT SHOWING DETAILS OF AMOUNT EARMARKED FOR WELFARE OF SCHEDULED TRIBES, AMOUNT UTILISED AND

BALANCE UNUTILISED IN ZILLA PARISHADS DURING THE YEAR 2004-05

(6% SCHEDULED TRIBES)

Rs. In lakhs

244

Sl. No.


Opening Balance Receipts Total Expenditure Closing

Balance

1 Adilabad 5.41 5.41 10.82 6.00 4.82

2 Ananthapur 86.05 34.77 120.82 13.60 107.22

3 Chittoor 30.97 42.10 73.07 13.10 59.97

4 Cuddapah 154.72 108.33 263.05 4.29 258.76

5 East Godavari -191.86 84.65 -107.21 56.77 -163.98

6 Guntur 33.08 57.28 90.36 6.04 84.32

7 Karimnagar 51.84 45.33 97.17 66.11 31.06

8 Khammam 34.57 30.45 65.02 36.50 28.52

9 Krishna 17.44 89.15 106.59 42.00 64.59

10 Kurnool 215.65 47.35 263.00 33.03 229.97

11 Mahaboobnagar 32.99 41.97 74.96 3.81 71.15

12 Medak 94.44 0.00 94.44 0.00 94.44

13 Nalgonda 59.99 37.22 97.21 6.24 90.97

14 Nellore 107.95 59.65 167.60 9.20 158.40

15 Nizamabad 53.97 53.97 53.97

16 Prakasam 84.73 70.44 155.17 29.55 125.62

17 Ranga Reddy 187.63 133.91 321.54 3.98 317.56

18 Srikakulam 92.13 40.92 133.05 8.26 124.79

19 Visakhapatnam 118.44 70.09 188.53 8.43 180.10

20 Vizianagaram 41.58 29.14 70.72 25.49 45.23

21 Warangal 105.01 35.34 140.35 12.91 127.44

22 West Godavari 316.50 0.00 316.50 0.00 316.50

Total: 1733.24 1063.50 2796.74 385.31 2411.43


STATEMENT SHOWING DETAILS OF AMOUNT EARMARKED FOR WELFARE OF WOMEN DEVELOPMENT & CHILD WELFARE, AMOUNT

UTILISED AND BALANCE UTILISED IN ZILLA PARISHADS DURING THE YEAR 2004-05

(15% FOR WOMEN DEVELOPMENT AND CHILD WELFARE)

Rs. In lakhs

245

Sl. No.



Balance

1 Adilabad 70.13 50.97 121.10 25.26 95.84

2 Ananthapur 231.23 45.81 277.04 34.63 242.41

3 Chittoor 135.78 185.58 321.36 166.58 154.78

4 Cuddapah 287.54 215.32 502.86 89.40 413.46

5 East Godavari 173.38 274.23 447.61 197.27 250.34

6 Guntur 263.76 58.20 321.96 57.92 264.04

7 Karimnagar 130.66 74.59 205.25 56.85 148.40

8 Khammam 159.08 106.91 265.99 70.17 195.82

9 Krishna 120.08 183.23 303.31 71.45 231.86

10 Kurnool 216.93 213.35 430.28 9.24 421.04

11 Mahaboobnagar 127.74 118.62 246.36 23.34 223.02

12 Medak 244.76 51.31 296.07 33.48 262.59

13 Nalgonda 341.84 82.55 424.39 22.78 401.61

14 Nellore 210.34 167.43 377.77 97.26 280.51

15 Nizamabad 85.68 101.06 186.74 72.14 114.60

16 Prakasam 253.60 302.84 556.44 227.74 328.70

17 Ranga Reddy 268.77 327.89 596.66 261.45 335.21

18 Srikakulam 41.74 121.33 163.07 113.43 49.64

19 Visakhapatnam 95.78 148.26 244.04 102.76 141.28

20 Vizianagaram 132.61 73.72 206.33 41.08 165.25

21 Warangal 161.94 158.26 320.20 94.83 225.37

22 West Godavari 79.85 169.93 249.78 128.03 121.75

Total: 3833.22 3231.39 7064.61 1997.09 5067.52


STATEMENT SHOWING DETAILS OF FUNDS EARMARKED, AMOUNT UTILISED AND BALANCE UN - UTILISED IN MANDAL PARISHADS

DURING THE YEAR 2004-05

Rs. In lakhs

246

Sl. No.



Balance

1 Adilabad 56.26 20.50 76.76 13.52 63.24

2 Ananthapur 136.87 136.87 136.87

3 Chittoor 102.59 90.90 193.49 65.70 127.79

4 Cuddapah -173.41 90.25 -83.16 34.39 -117.55

5 East Godavari 31.74 76.99 108.73 47.52 61.21

6 Guntur 247.49 46.23 293.72 28.83 264.89

7 Karimnagar 167.80 39.80 207.60 25.43 182.17

8 Khammam 47.89 47.13 95.02 25.15 69.87

9 Krishna 144.53 77.18 221.71 42.14 179.57

10 Kurnool 299.07 81.63 380.70 5.54 375.16

11 Mahaboobnagar 158.48 49.44 207.92 16.02 191.90

12 Medak 97.42 36.49 133.91 24.14 109.77

13 Nalgonda 220.20 33.38 253.58 9.16 244.42

14 Nellore 226.72 0.00 226.72 0.00 226.72

15 Nizamabad 201.30 35.01 236.31 25.67 210.64

16 Prakasam 161.76 108.23 269.99 119.53 150.46

17 Ranga Reddy 180.12 135.01 315.13 114.61 200.52

18 Srikakulam 65.06 49.64 114.70 54.07 60.63

19 Visakhapatnam 67.20 38.66 105.86 16.07 89.79

20 Vizianagaram 45.74 31.04 76.78 12.63 64.15

21 Warangal 169.76 65.23 234.99 39.91 195.08

22 West Godavari 34.40 78.94 113.34 62.97 50.37

Total: 2689.00 1231.68 3920.68 783.00 3137.68


STATEMENT SHOWING DETAILS OF AMOUNT EARMARKED FOR WELFARE OF SCHEDULED CASTES, AMOUNT UTILISED AND

BALANCE UNUTILISED IN MANDAL PARISHADS DURING THE YEAR 2004-05

(15% SCHEDULED CASTES)

Rs. In lakhs

Bold Number includes both 15% Scheduled Castes and 6% Scheduled Tribes

247

Sl. No.



Balance

1 Adilabad 16.76 8.25 25.01 6.66 18.35

2 Ananthapur 145.97 18.54 164.51 13.19 151.32

3 Chittoor 74.60 45.01 119.61 62.22 57.39

4 Cuddapah 129.31 35.57 164.88 13.24 151.64

5 East Godavari 22.74 31.35 54.09 23.12 30.97

6 Guntur 48.55 7.04 55.59 13.92 41.67

7 Karimnagar 66.69 16.92 83.61 14.80 68.81

8 Khammam 62.50 18.87 81.37 10.38 70.99

9 Krishna 55.10 30.27 85.37 18.17 67.20

10 Kurnool 108.06 50.09 158.15 3.01 155.14

11 Mahaboobnagar 62.67 19.74 82.41 5.84 76.57

12 Medak 67.38 14.30 81.68 9.34 72.34

13 Nalgonda 79.20 14.72 93.92 6.41 87.51

14 Nellore 0.00 93.32 93.32 74.30 19.02

15 Nizamabad 49.96 13.67 63.63 11.02 52.61

16 Prakasam 46.89 43.51 90.40 32.72 57.68

17 Ranga Reddy 124.35 55.66 180.01 52.76 127.25

18 Srikakulam 49.13 20.05 69.18 17.67 51.51

19 Visakhapatnam 35.75 13.49 49.24 4.01 45.23

20 Vizianagaram 51.06 12.39 63.45 5.98 57.47

21 Warangal 64.24 22.52 86.76 14.15 72.61

22 West Godavari 46.53 31.93 78.46 17.81 60.65

Total: 1407.47 617.21 2024.68 430.72 1593.96


STATEMENT SHOWING DETAILS OF AMOUNT EARMARKED FOR WELFARE OF SCHEDULED TRIBES, AMOUNT UTILISED AND

BALANCE UNUTILISED IN MANDAL PARISHADS DURING THE YEAR 2004-05

(6% OF SCHEDULED TRIBES)

Rs. In lakhs

248

Sl. No.



Balance

1 Adilabad 96.01 22.22 118.23 5.08 113.15

2 Ananthapur 30.03 27.27 57.30 21.44 35.86

3 Chittoor 17.07 49.67 66.74 38.66 28.08

4 Cuddapah 191.82 89.50 281.32 41.77 239.55

5 East Godavari 132.91 165.89 298.80 126.63 172.17

6 Guntur 73.17 4.93 78.10 15.17 62.93

7 Karimnagar 241.57 17.87 259.44 16.62 242.82

8 Khammam 82.77 40.91 123.68 34.64 89.04

9 Krishna 224.47 75.78 300.25 11.14 289.11

10 Kurnool 235.06 81.63 316.69 0.69 316.00

11 Mahaboobnagar 147.23 49.44 196.67 1.48 195.19

12 Medak 252.08 0.52 252.60 0.00 252.60

13 Nalgonda 209.42 34.45 243.87 7.21 236.66

14 Nellore 69.50 74.11 143.61 22.96 120.65

15 Nizamabad 201.01 52.38 253.39 35.45 217.94

16 Prakasam 384.02 151.10 535.12 75.49 459.63

17 Ranga Reddy 323.69 137.22 460.91 94.08 366.83

18 Srikakulam 168.03 51.64 219.67 41.69 177.98

19 Visakhapatnam 83.10 96.11 179.21 82.68 96.53

20 Vizianagaram 86.78 30.29 117.07 22.47 94.60

21 Warangal 229.08 70.51 299.59 40.77 258.82

22 West Godavari 118.35 59.06 177.41 47.25 130.16

Total: 3597.18 1382.50 4979.68 783.37 4196.31


STATEMENT SHOWING DETAILS OF AMOUNT EARMARKED FOR WELFARE OF WOMEN DEVELOPMENT & CHILD WELFARE, AMOUNT

UTILISED AND BALANCE UNUTILISED IN MANDAL PARISHADS DURING THE YEAR 2004-05

(15% FOR WOMEN DEVELOPMENT AND CHILD WELFARE )

Rs. In lakhs

249


1 Adilabad 2 0.70 2 0.06 0 0.00 4 0.76

2 Ananthapur 3 52.25 0 0.00 898 4.75 901 57.00

3 Chittoor 4 0.21 2 1.29 441 58.05 447 59.55

4 Cuddapah 0 0.00 0 0.00 0 0.00 0 0.00

5 East Godavari 4 1.32 8 3.47 526 122.23 538 127.02

6 Guntur 1 0.00 0 0.00 12 9.72 13 9.72

7 Karimnagar 1 92.39 0 0.00 17 7.33 18 99.72

8 Khammam 4 0.24 0 0.00 37 308.00 41 308.24

9 Krishna 8 23.09 5 0.30 734 137.05 747 160.44

10 Kurnool 1 0.00 1 0.18 611 58.95 613 59.13

11 Mahahoobnagar 0 0.00 60 0.00 654 3.26 714 3.26

12 Medak 0 0.00 5 3.81 9 7.85 14 11.66

13 Nalgonda 3 0.02 5 0.00 996 21.05 1004 21.07

14 Nellore 0 0.00 21 0.00 822 178.45 843 178.45

15 Nizamabad 0 0.00 0 0.00 1065 466.54 1065 466.54

16 Prakasam 1 0.00 0 0.00 2092 582.63 2093 582.63

17 Ranga Reddy 1 6.53 25 2.40 92 23.53 118 32.46

18 Srikakulam 0 0.00 14 4.17 724 32.42 738 36.59

19 Visakhapatnam 5 0.71 39 0.00 911 109.98 955 110.69

20 Vizianagaram 1 6.48 24 2.74 221 6.34 246 15.56

21 Warangal 0 0.00 1 0.00 14 72.79 15 72.79

22 West Godavari 5 0.00 15 3.37 758 104.60 778 107.97

Total: 44 183.94 227 21.79 11634 2315.52 11905 2521.25

STATEMENT No. 9 (7)

Rs. In lakhs

STATEMENT SHOWING NUMBER OF AUDIT OBJECTIONS ON NON-COLLECTION OF DUES AND AMOUNT INVOLVED FOR THE YEAR

2004-05

TotalSl. No.


Zilla Parishads

Mandal Parishads

Gram Panchayats

250


1 Adilabad 9 34.72 21 5.63 0 0.00 30 40.35

2 Ananthapur 3 25.04 91 6.74 1106 201.54 1200 233.32

3 Chittoor 8 285.70 5 1.00 38 13.61 51 300.31

4 Cuddapah 0 0.00 105 55.99 0 0.00 105 55.99

5 East Godavari 6 2.59 28 4.70 119 41.83 153 49.12

6 Guntur 10 3.55 12 1.71 313 97.79 335 103.05

7 Karimnagar 6 13.05 63 35.48 75 18.20 144 66.73

8 Khammam 17 75.83 4 2.96 11 4.00 32 82.79

9 Krishna 5 2.42 37 10.64 34 4.45 76 17.51

10 Kurnool 22 34.91 21 13.15 787 305.56 830 353.62

11 Mahahoobnagar 1 0.25 17 11.28 810 153.64 828 165.17

12 Medak 0 0.00 12 1.81 19 156.37 31 158.18

13 Nalgonda 6 31.48 17 8.37 198 119.59 221 159.44

14 Nellore 1 5.55 54 6.99 45 9.82 100 22.36

15 Nizamabad 1 9.00 16 16.01 144 328.10 161 353.11

16 Prakasam 1 245.33 26 8.07 1823 610.58 1850 863.98

17 Ranga Reddy 2 4.92 25 16.23 80 40.25 107 61.40

18 Srikakulam 0 0.00 24 9.72 1080 215.51 1104 225.23

19 Visakhapatnam 10 16.65 46 19.13 692 229.18 748 264.96

20 Vizianagaram 2 18.04 36 11.38 959 63.29 997 92.71

21 Warangal 12 146.93 16 9.96 19 10.54 47 167.43

22 West Godavari 1 1.43 99 3.80 18 3.49 118 8.72

Total: 123 957.39 775 260.75 8370 2627.34 9268 3845.48

STATEMENT No. 9 (8)

Rs. In lakhs

STATEMENT SHOWING NUMBER OF AUDIT OBJECTIONS ON ADVANCES PENDING ADJUSTMENT AND AMOUNT INVOLVED FOR

THE YEAR 2004-05

TotalSl. No.


Zilla Parishads

Mandal Parishads

Gram Panchayats

251


1 Adilabad 25 7.39 50 11.18 74 9.66 149 28.23

2 Ananthapur 31 13.48 317 59.40 4628 27.68 4976 100.56

3 Chittoor 4 0.56 81 56.76 580 47.84 665 105.16

4 Cuddapah 0 0.00 403 62.23 0 0.00 403 62.23

5 East Godavari 12 6.01 75 13.04 403 19.95 490 39.00

6 Guntur 23 69.93 92 13.77 86 42.12 201 125.82

7 Karimnagar 23 7.20 263 174.23 292 91.14 578 272.57

8 Khammam 30 21.98 3 2.00 96 108.00 129 131.98

9 Krishna 36 41.04 440 15.59 1217 78.50 1693 135.13

10 Kurnool 8 6.70 11 4.98 1089 54.81 1108 66.49

11 Mahahoobnagar 3 5.84 114 21.72 2257 95.10 2374 122.66

12 Medak 0 0.00 53 59.41 310 339.84 363 399.25

13 Nalgonda 28 24.02 60 34.94 1713 421.58 1801 480.54

14 Nellore 4 0.57 318 12.84 1050 87.39 1372 100.80

15 Nizamabad 0 0.00 17 10.12 695 60.29 712 70.41

16 Prakasam 27 47.64 43 9.37 2516 208.51 2586 265.52

17 Ranga Reddy 2 1.09 66 30.19 1683 477.73 1751 509.01

18 Srikakulam 0 0.00 24 2.12 1232 51.15 1256 53.27

19 Visakhapatnam 26 2.26 192 46.82 2527 63.02 2745 112.10

20 Vizianagaram 3 24.62 97 3.19 0 0.00 100 27.81

21 Warangal 25 26.15 53 12.11 487 11.84 565 50.10

22 West Godavari 14 86.84 117 18.30 423 9.76 554 114.90

Total: 324 393.32 2889 674.31 23358 2305.91 26571 3373.54

STATEMENT No. 9 (9)

Rs. In lakhs

STATEMENT SHOWING NUMBER OF AUDIT OBJECTIONS ON VIOLATION OF RULES AND AMOUNT INVOLVED FOR THE YEAR 2004-

05

TotalSl. No.


Zilla Parishads

Mandal Parishads

Gram Panchayats

252


1 Adilabad 0 1.56 3 0.13 32 2.81 35 4.50

2 Ananthapur 0 295.69 129 19.84 0 0.00 129 315.53

3 Chittoor 0 0.00 97 18.61 0 0.00 97 18.61

4 Cuddapah 0 0.00 52 16.13 0 0.00 52 16.13

5 East Godavari 10 4.36 48 31.02 1092 117.65 1150 153.03

6 Guntur 0 0.00 127 30.17 147 13.19 274 43.36

7 Karimnagar 19 7.47 95 8.11 56 4.86 170 20.44

8 Khammam 7 21.01 68 2.59 45 15.00 120 38.60

9 Krishna 184 174.92 598 246.00 2778 270.20 3560 691.12

10 Kurnool 42 13.77 51 17.83 1057 48.15 1150 79.75

11 Mahahoobnagar 0 0.00 20 1.09 160 4.70 180 5.79

12 Medak 0 0.00 24 1.88 47 34.13 71 36.01

13 Nalgonda 15 10.40 26 6.93 197 10.38 238 27.71

14 Nellore 6 2.78 148 1.48 2024 41.59 2178 45.85

15 Nizamabad 0 0.00 59 8.89 1235 1527.10 1294 1535.99

16 Prakasam 10 0.39 294 66.84 797 95.87 1101 163.10

17 Ranga Reddy 3 26.06 3 0.50 153 36.58 159 63.14

18 Srikakulam 0 0.00 135 25.93 422 5.84 557 31.77

19 Visakhapatnam 0 0.00 0 0.00 731 119.24 731 119.24

20 Vizianagaram 3 25.87 76 28.94 440 5.46 519 60.27

21 Warangal 22 15.91 83 12.51 28 4.49 133 32.91

22 West Godavari 0 0.00 89 229.01 3016 144.76 3105 373.77

Total: 321 600.19 2225 774.43 14457 2502.00 17003 3876.62

STATEMENT SHOWING NUMBER OF AUDIT OBJECTIONS ON NON-REMITTANCE OF DEDUCTION RECOVERIES FROM WORK BILLS /

PAY BILLS / CONTINGENT BILLS ETC., AND AMOUNT INVOLVED FOR THE YEAR 2004-05


TotalSl. No.


Zilla Parishads

Mandal Parishads

Gram Panchayats

Rs. In lakhs

253


1 Adilabad 0 0.30 0 0.00 0 0.00 0 0.30

2 Ananthapur 0 0.47 10 0.93 0 0.00 10 1.40

3 Chittoor 0 0.00 18 4.01 0 0.00 18 4.01

4 Cuddapah 0 0.00 6 1.86 0 0.00 6 1.86

5 East Godavari 0 0.00 43 31.01 10 0.01 53 31.02

6 Guntur 0 0.00 38 3.11 0 0.00 38 3.11

7 Karimnagar 19 7.47 32 1.44 1 0.01 52 8.92

8 Khammam 2 1.92 20 0.79 0 0.00 22 2.71

9 Krishna 6 0.43 53 10.53 33 2.12 92 13.08

10 Kurnool 1 0.05 8 0.94 12 1.56 21 2.55

11 Mahahoobnagar 0 0.00 7 0.43 0 0.00 7 0.43

12 Medak 0 0.00 0 0.00 35 32.94 35 32.94

13 Nalgonda 0 0.00 26 1.54 0 0.00 26 1.54

14 Nellore 1 2.39 7 0.01 0 0.00 8 2.40

15 Nizamabad 0 0.00 12 1.53 70 2.25 82 3.78

16 Prakasam 0 0.00 48 5.74 0 0.00 48 5.74

17 Ranga Reddy 1 1.34 1 0.46 26 8.11 28 9.91

18 Srikakulam 0 0.00 27 3.76 0 0.00 27 3.76

19 Visakhapatnam 0 0.00 0 0.00 18 2.82 18 2.82

20 Vizianagaram 1 0.13 27 9.02 0 0.00 28 9.15

21 Warangal 2 0.32 35 5.56 3 0.34 40 6.22

22 West Godavari 0 0.00 10 0.45 125 5.72 135 6.17

Total: 33 14.82 428 83.12 333 55.88 794 153.82


STATEMENT SHOWING NUMBER OF AUDIT OBJECTIONS ON DEDUCTION / RECOVERIES OF INCOME TAX NOT REMITTED OR

PARTLY REMITTED AND AMOUNT INVOLVED FOR THE YEAR 2004-05

Rs. In lakhs

TotalSl. No.


Zilla Parishads

Mandal Parishads

Gram Panchayats

254


1 Adilabad 0 0.17 2 0.12 0 0.00 2 0.29

2 Ananthapur 0 0.37 9 1.50 0 0.00 9 1.87

3 Chittoor 0 0.00 16 6.04 0 0.00 16 6.04

4 Cuddapah 0 0.00 9 2.93 0 0.00 9 2.93

5 East Godavari 0 0.00 0 0.00 150 13.04 150 13.04

6 Guntur 0 0.00 38 4.76 0 0.00 38 4.76

7 Karimnagar 0 0.00 17 1.04 3 0.15 20 1.19

8 Khammam 2 2.55 13 0.53 0 0.00 15 3.08

9 Krishna 28 2.65 50 10.51 111 2.88 189 16.04

10 Kurnool 1 0.01 10 1.97 15 1.62 26 3.60

11 Mahahoobnagar 0 0.00 0 0.00 2 0.00 2 0.00

12 Medak 0 0.00 0 0.00 0 0.00 0 0.00

13 Nalgonda 0 0.00 0 0.24 0 0.00 0 0.24

14 Nellore 0 0.00 14 0.11 0 0.00 14 0.11

15 Nizamabad 0 0.00 0 0.00 10 0.45 10 0.45

16 Prakasam 0 0.00 51 8.36 0 0.00 51 8.36

17 Ranga Reddy 0 0.00 0 0.00 88 18.24 88 18.24

18 Srikakulam 0 0.00 39 3.87 0 0.00 39 3.87

19 Visakhapatnam 0 0.00 0 0.00 16 5.12 16 5.12

20 Vizianagaram 1 6.55 6 2.72 125 0.96 132 10.23

21 Warangal 2 0.48 13 2.03 2 0.02 17 2.53

22 West Godavari 0 0.00 11 0.00 1056 34.45 1067 34.45

Total: 34 12.78 298 46.73 1578 76.93 1910 136.44


STATEMENT SHOWING NUMBER OF AUDIT OBJECTIONS ON DEDUCTION / RECOVERIES OF SALES TAX NOT REMITTED OR

PARTLY REMITTED AND AMOUNT INVOLVED FOR THE YEAR 2004-05

Rs. In lakhs

TotalSl. No.


Zilla Parishads

Mandal Parishads

Gram Panchayats

255


1 Adilabad 0 1.08 0 0.00 0 0.00 0 1.08

2 Ananthapur 0 8.48 44 8.69 0 0.00 44 17.17

3 Chittoor 0 0.00 15 8.56 0 0.00 15 8.56

4 Cuddapah 0 0.00 33 11.17 0 0.00 33 11.17

5 East Godavari 5 4.04 0 0.00 190 17.15 195 21.19

6 Guntur 0 0.00 38 22.26 147 13.19 185 35.45

7 Karimnagar 0 0.00 30 5.51 9 0.75 39 6.26

8 Khammam 3 16.54 33 1.16 45 15.00 81 32.70

9 Krishna 40 14.17 51 20.34 1127 67.82 1218 102.33

10 Kurnool 40 13.71 20 11.84 893 42.26 953 67.81

11 Mahahoobnagar 0 0.00 2 0.29 0 0.00 2 0.29

12 Medak 0 0.00 0 0.00 1 0.16 1 0.16

13 Nalgonda 2 8.10 0 3.08 197 10.38 199 21.56

14 Nellore 1 0.16 40 0.50 1403 22.62 1444 23.28

15 Nizamabad 0 0.00 17 4.75 436 220.25 453 225.00

16 Prakasam 5 0.20 68 43.10 797 95.87 870 139.17

17 Ranga Reddy 0 0.00 1 0.00 0 0.00 1 0.00

18 Srikakulam 0 0.00 30 7.22 308 4.58 338 11.80

19 Visakhapatnam 0 0.00 0 0.00 419 78.15 419 78.15

20 Vizianagaram 1 19.19 16 7.92 205 3.75 222 30.86

21 Warangal 9 13.36 22 4.74 11 1.82 42 19.92

22 West Godavari 0 0.00 26 0.00 1538 89.31 1564 89.31

Total: 106 99.03 486 161.13 7726 683.06 8318 943.22


STATEMENT SHOWING NUMBER OF AUDIT OBJECTIONS ON DEDUCTION / RECOVERIES OF SEIGNIORAGE FEE NOT REMITTED OR PARTLY REMITTED AND AMOUNT INVOLVED FOR THE YEAR

2004-05Rs. In lakhs

TotalSl. No.


Zilla Parishads

Mandal Parishads

Gram Panchayats

256


1 Adilabad 0 0.00 0 0.00 0 0.00 0 0.00

2 Ananthapur 0 0.42 0 0.00 0 0.00 0 0.42

3 Chittoor 0 0.00 0 0.00 0 0.00 0 0.00

4 Cuddapah 0 0.00 4 0.17 0 0.00 4 0.17

5 East Godavari 0 0.00 0 0.00 6 0.00 6 0.00

6 Guntur 0 0.00 3 0.00 0 0.00 3 0.00

7 Karimnagar 0 0.00 0 0.00 3 0.00 3 0.00

8 Khammam 0 0.00 0 0.00 0 0.00 0 0.00

9 Krishna 0 0.00 0 0.00 0 0.00 0 0.00

10 Kurnool 0 0.00 2 0.11 0 0.00 2 0.11

11 Mahahoobnagar 0 0.00 0 0.00 0 0.00 0 0.00

12 Medak 0 0.00 0 0.00 1 0.00 1 0.00

13 Nalgonda 0 0.00 0 0.05 0 0.00 0 0.05

14 Nellore 0 0.00 1 0.00 0 0.00 1 0.00

15 Nizamabad 0 0.00 0 0.00 0 0.00 0 0.00

16 Prakasam 0 0.00 4 0.00 0 0.00 4 0.00

17 Ranga Reddy 0 0.00 0 0.00 0 0.00 0 0.00

18 Srikakulam 0 0.00 1 0.00 0 0.00 1 0.00

19 Visakhapatnam 0 0.00 0 0.00 0 0.00 0 0.00

20 Vizianagaram 0 0.00 1 0.01 0 0.00 1 0.01

21 Warangal 0 0.00 0 0.00 2 0.00 2 0.00

22 West Godavari 0 0.00 0 0.00 2 0.01 2 0.01

Total: 0 0.42 16 0.34 14 0.01 30 0.77


STATEMENT SHOWING NUMBER OF AUDIT OBJECTIONS ON DEDUCTION / RECOVERIES OF G.I.S. NOT REMITTED OR PARTLY

REMITTED AND AMOUNT INVOLVED FOR THE YEAR 2004-05

Rs. In lakhs

TotalSl. No.


Zilla Parishads

Mandal Parishads

Gram Panchayats

257


1 Adilabad 0 0.00 0 0.00 0 0.00 0 0.00

2 Ananthapur 0 0.20 0 0.00 0 0.00 0 0.20

3 Chittoor 0 0.00 48 0.00 0 0.00 48 0.00

4 Cuddapah 0 0.00 0 0.00 0 0.00 0 0.00

5 East Godavari 0 0.00 0 0.00 0 0.00 0 0.00

6 Guntur 0 0.00 0 0.00 0 0.00 0 0.00

7 Karimnagar 0 0.00 1 0.07 0 0.00 1 0.07

8 Khammam 0 0.00 0 0.00 0 0.00 0 0.00

9 Krishna 0 0.00 0 0.00 0 0.00 0 0.00

10 Kurnool 0 0.00 1 0.31 0 0.00 1 0.31

11 Mahahoobnagar 0 0.00 0 0.00 4 0.00 4 0.00

12 Medak 0 0.00 0 0.00 0 0.00 0 0.00

13 Nalgonda 0 0.00 0 0.00 0 0.00 0 0.00

14 Nellore 0 0.00 0 0.00 1 0.01 1 0.01

15 Nizamabad 0 0.00 0 0.00 0 0.00 0 0.00

16 Prakasam 0 0.00 3 0.05 0 0.00 3 0.05

17 Ranga Reddy 0 0.00 1 0.04 0 0.00 1 0.04

18 Srikakulam 0 0.00 0 0.00 0 0.00 0 0.00

19 Visakhapatnam 0 0.00 0 0.00 0 0.00 0 0.00

20 Vizianagaram 0 0.00 3 0.21 0 0.00 3 0.21

21 Warangal 0 0.00 0 0.00 0 0.00 0 0.00

22 West Godavari 0 0.00 0 0.00 0 0.00 0 0.00

Total: 0 0.20 57 0.68 5 0.01 62 0.89


STATEMENT SHOWING NUMBER OF AUDIT OBJECTIONS ON DEDUCTION / RECOVERIES OF A.P.G.L.I NOT REMITTED OR PARTLY

REMITTED FROM WORK BILLS / PAY BILLS AND AMOUNT INVOLVED FOR THE YEAR 2004-05

Rs. In lakhs

TotalSl. No.


Zilla Parishads

Mandal Parishads

Gram Panchayats

258


1 Adilabad 0 0.00 0 0.00 0 0.00 0 0.00

2 Ananthapur 0 0.34 0 0.00 0 0.00 0 0.34

3 Chittoor 0 0.00 0 0.00 0 0.00 0 0.00

4 Cuddapah 0 0.00 0 0.00 0 0.00 0 0.00

5 East Godavari 0 0.00 0 0.00 15 0.04 15 0.04

6 Guntur 0 0.00 3 0.02 0 0.00 3 0.02

7 Karimnagar 0 0.00 0 0.00 0 0.00 0 0.00

8 Khammam 0 0.00 2 0.11 0 0.00 2 0.11

9 Krishna 0 0.00 0 0.00 0 0.00 0 0.00

10 Kurnool 0 0.00 3 0.88 0 0.00 3 0.88

11 Mahahoobnagar 0 0.00 0 0.00 4 0.00 4 0.00

12 Medak 0 0.00 0 0.00 0 0.00 0 0.00

13 Nalgonda 0 0.00 0 0.30 0 0.00 0 0.30

14 Nellore 1 0.00 0 0.00 0 0.00 1 0.00

15 Nizamabad 0 0.00 16 2.27 0 0.00 16 2.27

16 Prakasam 0 0.00 10 0.12 0 0.00 10 0.12

17 Ranga Reddy 0 0.00 0 0.00 0 0.00 0 0.00

18 Srikakulam 0 0.00 1 0.00 0 0.00 1 0.00

19 Visakhapatnam 0 0.00 0 0.00 0 0.00 0 0.00

20 Vizianagaram 0 0.00 15 8.31 0 0.00 15 8.31

21 Warangal 0 0.00 0 0.00 2 0.08 2 0.08

22 West Godavari 0 0.00 0 0.00 0 0.00 0 0.00

Total: 1 0.34 50 12.01 21 0.12 72 12.47


STATEMENT SHOWING NUMBER OF AUDIT OBJECTIONS ON DEDUCTION / RECOVERIES OF G.P.F. NOT REMITTED OR PARTLY

REMITTED AND AMOUNT INVOLVED FOR THE YEAR 2004-05

Rs. In lakhs

TotalSl. No.


Zilla Parishads

Mandal Parishads

Gram Panchayats

259


1 Adilabad 0 0.00 1 0.01 9 0.02 10 0.03

2 Ananthapur 0 0.01 0 0.00 0 0.00 0 0.01

3 Chittoor 0 0.00 0 0.00 0 0.00 0 0.00

4 Cuddapah 0 0.00 0 0.00 0 0.00 0 0.00

5 East Godavari 0 0.00 0 0.00 0 0.00 0 0.00

6 Guntur 0 0.00 3 0.01 0 0.00 3 0.01

7 Karimnagar 0 0.00 8 0.00 0 0.00 8 0.00

8 Khammam 0 0.00 0 0.00 0 0.00 0 0.00

9 Krishna 0 0.00 0 0.00 1 0.00 1 0.00

10 Kurnool 0 0.00 0 0.00 6 0.00 6 0.00

11 Mahahoobnagar 0 0.00 0 0.00 10 0.02 10 0.02

12 Medak 0 0.00 0 0.00 0 0.00 0 0.00

13 Nalgonda 0 0.00 0 0.42 0 0.00 0 0.42

14 Nellore 0 0.00 8 0.11 0 0.00 8 0.11

15 Nizamabad 0 0.00 0 0.00 0 0.00 0 0.00

16 Prakasam 0 0.00 12 0.17 0 0.00 12 0.17

17 Ranga Reddy 0 0.00 0 0.00 0 0.00 0 0.00

18 Srikakulam 0 0.00 1 0.00 0 0.00 1 0.00

19 Visakhapatnam 0 0.00 0 0.00 0 0.00 0 0.00

20 Vizianagaram 0 0.00 2 0.02 0 0.00 2 0.02

21 Warangal 0 0.00 0 0.00 0 0.00 0 0.00

22 West Godavari 0 0.00 0 0.00 0 0.00 0 0.00

Total: 0 0.01 35 0.74 26 0.04 61 0.79


STATEMENT SHOWING NUMBER OF AUDIT OBJECTIONS ON DEDUCTION / RECOVERIES OF EMPLOYEES WELFARE FUND NOT REMITTED OR PARTLY REMITTED AND AMOUNT INVOLVED FOR

THE YEAR 2004-05Rs. In lakhs

TotalSl. No.


Zilla Parishads

Mandal Parishads

Gram Panchayats

260


1 Adilabad 0 0.00 0 0.00 0 0.00 0 0.00

2 Ananthapur 0 2.40 0 0.00 0 0.00 0 2.40

3 Chittoor 0 0.00 0 0.00 0 0.00 0 0.00

4 Cuddapah 0 0.00 0 0.00 0 0.00 0 0.00

5 East Godavari 1 0.00 0 0.00 287 47.41 288 47.41

6 Guntur 0 0.00 0 0.00 0 0.00 0 0.00

7 Karimnagar 0 0.00 5 0.00 4 0.05 9 0.05

8 Khammam 0 0.00 0 0.00 0 0.00 0 0.00

9 Krishna 0 0.00 0 0.00 0 0.00 0 0.00

10 Kurnool 0 0.00 7 1.78 26 0.38 33 2.16

11 Mahahoobnagar 0 0.00 0 0.00 0 0.00 0 0.00

12 Medak 0 0.00 0 0.00 0 0.00 0 0.00

13 Nalgonda 2 0.46 0 1.30 0 0.00 2 1.76

14 Nellore 3 0.23 58 0.74 6 0.02 67 0.99

15 Nizamabad 0 0.00 0 0.00 0 0.00 0 0.00

16 Prakasam 0 0.00 41 9.25 0 0.00 41 9.25

17 Ranga Reddy 1 4.80 0 0.00 0 0.00 1 4.80

18 Srikakulam 0 0.00 9 8.66 0 0.00 9 8.66

19 Visakhapatnam 0 0.00 0 0.00 122 20.78 122 20.78

20 Vizianagaram 0 0.00 1 0.00 0 0.00 1 0.00

21 Warangal 4 1.54 2 0.05 0 0.00 6 1.59

22 West Godavari 0 0.00 42 228.56 0 0.00 42 228.56

Total: 11 9.43 165 250.34 445 68.64 621 328.41


STATEMENT SHOWING NUMBER OF AUDIT OBJECTIONS ON OTHER RECOVERIES SUCH AS MARRIAGE ADVANCE / HBA ETC., NOT

REMITTED OR PARTLY REMITTED AND AMOUNT INVOLVED FOR THE YEAR 2004-05

Rs. In lakhs

TotalSl. No.


Zilla Parishads

Mandal Parishads

Gram Panchayats

261


1 Adilabad 0 0.00 0 0.00 0 0.00 0 0.00

2 Ananthapur 0 36.75 33 3.91 0 0.00 33 40.66

3 Chittoor 0 0.00 0 0.00 0 0.00 0 0.00

4 Cuddapah 0 0.00 0 0.00 0 0.00 0 0.00

5 East Godavari 0 0.00 0 0.00 63 4.97 63 4.97

6 Guntur 0 0.00 4 0.01 0 0.00 4 0.01

7 Karimnagar 0 0.00 0 0.00 3 0.57 3 0.57

8 Khammam 0 0.00 0 0.00 0 0.00 0 0.00

9 Krishna 0 0.00 0 0.00 7 0.44 7 0.44

10 Kurnool 0 0.00 0 0.00 10 0.16 10 0.16

11 Mahahoobnagar 0 0.00 8 0.35 0 0.00 8 0.35

12 Medak 0 0.00 13 0.98 2 0.24 15 1.22

13 Nalgonda 0 0.00 0 0.00 0 0.00 0 0.00

14 Nellore 0 0.00 0 0.00 0 0.00 0 0.00

15 Nizamabad 0 0.00 13 0.32 0 0.00 13 0.32

16 Prakasam 0 0.00 1 0.04 0 0.00 1 0.04

17 Ranga Reddy 0 0.00 0 0.00 0 0.00 0 0.00

18 Srikakulam 0 0.00 0 0.00 0 0.00 0 0.00

19 Visakhapatnam 0 0.00 0 0.00 0 0.00 0 0.00

20 Vizianagaram 0 0.00 1 0.03 0 0.00 1 0.03

21 Warangal 0 0.00 4 0.07 0 0.00 4 0.07

22 West Godavari 0 0.00 0 0.00 15 0.42 15 0.42

Total: 0 36.75 77 5.71 100 6.80 177 49.26


STATEMENT SHOWING NUMBER OF AUDIT OBJECTIONS ON INCOME TAX NOT DEDUCTED AND AMOUNT INVOLVED FOR THE

YEAR 2004-05

Rs. In lakhs

TotalSl. No.


Zilla Parishads

Mandal Parishads

Gram Panchayats

262


1 Adilabad 0 0.00 0 0.00 0 0.00 0 0.00

2 Ananthapur 0 36.36 32 4.81 0 0.00 32 41.17

3 Chittoor 0 0.00 0 0.00 0 0.00 0 0.00

4 Cuddapah 0 0.00 0 0.00 0 0.00 0 0.00

5 East Godavari 0 0.00 0 0.00 232 3.22 232 3.22

6 Guntur 0 0.00 0 0.00 0 0.00 0 0.00

7 Karimnagar 0 0.00 0 0.00 0 0.00 0 0.00

8 Khammam 0 0.00 0 0.00 0 0.00 0 0.00

9 Krishna 0 0.00 0 0.00 5 0.36 5 0.36

10 Kurnool 0 0.00 0 0.00 10 0.28 10 0.28

11 Mahahoobnagar 0 0.00 0 0.00 0 0.00 0 0.00

12 Medak 0 0.00 5 0.53 0 0.00 5 0.53

13 Nalgonda 3 0.58 0 0.00 0 0.00 3 0.58

14 Nellore 0 0.00 0 0.00 0 0.00 0 0.00

15 Nizamabad 0 0.00 0 0.00 0 0.00 0 0.00

16 Prakasam 0 0.00 0 0.00 0 0.00 0 0.00

17 Ranga Reddy 0 0.00 0 0.00 0 0.00 0 0.00

18 Srikakulam 0 0.00 0 0.00 15 0.44 15 0.44

19 Visakhapatnam 0 0.00 0 0.00 0 0.00 0 0.00

20 Vizianagaram 0 0.00 1 0.08 0 0.00 1 0.08

21 Warangal 0 0.00 2 0.01 0 0.00 2 0.01

22 West Godavari 0 0.00 0 0.00 12 0.45 12 0.45

Total: 3 36.94 40 5.43 274 4.75 317 47.12


STATEMENT SHOWING NUMBER OF AUDIT OBJECTIONS ON SALES TAX NOT DEDUCTED AND AMOUNT INVOLVED FOR THE YEAR 2004-

05

Rs. In lakhs

TotalSl. No.


Zilla Parishads

Mandal Parishads

Gram Panchayats

263


1 Adilabad 0 0.00 0 0.00 0 0.00 0 0.00

2 Ananthapur 0 0.06 0 0.00 0 0.00 0 0.06

3 Chittoor 0 0.00 0 0.00 0 0.00 0 0.00

4 Cuddapah 0 0.00 0 0.00 0 0.00 0 0.00

5 East Godavari 0 0.00 0 0.00 120 31.81 120 31.81

6 Guntur 0 0.00 0 0.00 0 0.00 0 0.00

7 Karimnagar 0 0.00 0 0.00 8 0.10 8 0.10

8 Khammam 0 0.00 0 0.00 0 0.00 0 0.00

9 Krishna 0 0.00 0 0.00 9 1.14 9 1.14

10 Kurnool 0 0.00 0 0.00 0 0.00 0 0.00

11 Mahahoobnagar 0 0.00 0 0.00 0 0.00 0 0.00

12 Medak 0 0.00 6 0.37 0 0.00 6 0.37

13 Nalgonda 0 0.00 0 0.00 0 0.00 0 0.00

14 Nellore 0 0.00 0 0.00 0 0.00 0 0.00

15 Nizamabad 0 0.00 1 0.02 0 0.00 1 0.02

16 Prakasam 0 0.00 0 0.00 0 0.00 0 0.00

17 Ranga Reddy 1 19.92 0 0.00 0 0.00 1 19.92

18 Srikakulam 0 0.00 0 0.00 0 0.00 0 0.00

19 Visakhapatnam 0 0.00 0 0.00 0 0.00 0 0.00

20 Vizianagaram 0 0.00 1 0.13 1 0.13

21 Warangal 0 0.00 3 0.05 0 0.00 3 0.05

22 West Godavari 0 0.00 0 0.00 2 0.12 2 0.12

Total: 1 19.98 11 0.57 139 33.17 151 53.72


STATEMENT SHOWING NUMBER OF AUDIT OBJECTIONS ON SEIGNIORAGE FEE NOT DEDUCTED AND AMOUNT INVOLVED FOR

THE YEAR 2004-05

Rs. In lakhs

TotalSl. No.


Zilla Parishads

Mandal Parishads

Gram Panchayats

264


1 Adilabad 0 0.00 0 0.00 0 0.00 0 0.00

2 Ananthapur 0 0.22 0 0.00 0 0.00 0 0.22

3 Chittoor 0 0.00 0 0.00 0 0.00 0 0.00

4 Cuddapah 0 0.00 0 0.00 0 0.00 0 0.00

5 East Godavari 0 0.00 2 0.00 9 0.00 11 0.00

6 Guntur 0 0.00 0 0.00 0 0.00 0 0.00

7 Karimnagar 0 0.00 0 0.00 1 0.00 1 0.00

8 Khammam 0 0.00 0 0.00 0 0.00 0 0.00

9 Krishna 0 0.00 0 0.00 11 0.00 11 0.00

10 Kurnool 0 0.00 0 0.00 0 0.00 0 0.00

11 Mahahoobnagar 0 0.00 0 0.00 0 0.00 0 0.00

12 Medak 0 0.00 0 0.00 0 0.00 0 0.00

13 Nalgonda 3 0.46 0 0.00 0 0.00 3 0.46

14 Nellore 0 0.00 0 0.00 0 0.00 0 0.00

15 Nizamabad 0 0.00 0 0.00 0 0.00 0 0.00

16 Prakasam 0 0.00 0 0.00 0 0.00 0 0.00

17 Ranga Reddy 0 0.00 0 0.00 0 0.00 0 0.00

18 Srikakulam 0 0.00 0 0.00 0 0.00 0 0.00

19 Visakhapatnam 0 0.00 0 0.00 0 0.00 0 0.00

20 Vizianagaram 0 0.00 2 0.49 0 0.00 2 0.49

21 Warangal 0 0.00 0 0.00 0 0.00 0 0.00

22 West Godavari 0 0.00 0 0.00 4 0.01 4 0.01

Total: 3 0.68 4 0.49 25 0.01 32 1.18


STATEMENT SHOWING NUMBER OF AUDIT OBJECTIONS ON G.I.S. NOT DEDUCTED AND AMOUNT INVOLVED FOR THE YEAR 2004-05

Rs. In lakhs

TotalSl. No.


Zilla Parishads

Mandal Parishads

Gram Panchayats

265


1 Adilabad 0 0.00 0 0.00 0 0.00 0 0.00

2 Ananthapur 0 1.22 0 0.00 0 0.00 0 1.22

3 Chittoor 0 0.00 0 0.00 0 0.00 0 0.00

4 Cuddapah 0 0.00 0 0.00 0 0.00 0 0.00

5 East Godavari 0 0.00 0 0.00 0 0.00 0 0.00

6 Guntur 0 0.00 0 0.00 0 0.00 0 0.00

7 Karimnagar 0 0.00 0 0.00 0 0.00 0 0.00

8 Khammam 0 0.00 0 0.00 0 0.00 0 0.00

9 Krishna 17 0.00 14 0.00 14 0.00 45 0.00

10 Kurnool 0 0.00 0 0.00 0 0.00 0 0.00

11 Mahahoobnagar 0 0.00 0 0.00 0 0.00 0 0.00

12 Medak 0 0.00 0 0.00 0 0.00 0 0.00

13 Nalgonda 0 0.00 0 0.00 0 0.00 0 0.00

14 Nellore 0 0.00 0 0.00 0 0.00 0 0.00

15 Nizamabad 0 0.00 0 0.00 0 0.00 0 0.00

16 Prakasam 0 0.00 41 0.00 0 0.00 41 0.00

17 Ranga Reddy 0 0.00 0 0.00 0 0.00 0 0.00

18 Srikakulam 0 0.00 0 0.00 0 0.00 0 0.00

19 Visakhapatnam 0 0.00 0 0.00 0 0.00 0 0.00

20 Vizianagaram 0 0.00 0 0.00 0 0.00 0 0.00

21 Warangal 0 0.00 0 0.00 0 0.00 0 0.00

22 West Godavari 0 0.00 0 0.00 0 0.00 0 0.00

Total: 17 1.22 55 0.00 14 0.00 86 1.22


STATEMENT SHOWING NUMBER OF AUDIT OBJECTIONS ON A.P.G.L.I NOT DEDUCTED AND AMOUNT INVOLVED FOR THE YEAR

2004-05Rs. In lakhs

TotalSl. No.


Zilla Parishads

Mandal Parishads

Gram Panchayats

266


1 Adilabad 0 0.00 0 0.00 0 0.00 0 0.00

2 Ananthapur 0 3.40 0 0.00 0 0.00 0 3.40

3 Chittoor 0 0.00 0 0.00 0 0.00 0 0.00

4 Cuddapah 0 0.00 0 0.00 0 0.00 0 0.00

5 East Godavari 0 0.00 0 0.00 0 0.00 0 0.00

6 Guntur 0 0.00 0 0.00 0 0.00 0 0.00

7 Karimnagar 0 0.00 0 0.00 0 0.00 0 0.00

8 Khammam 0 0.00 0 0.00 0 0.00 0 0.00

9 Krishna 5 0.00 0 0.00 0 0.00 5 0.00

10 Kurnool 0 0.00 0 0.00 0 0.00 0 0.00

11 Mahahoobnagar 0 0.00 0 0.00 0 0.00 0 0.00

12 Medak 0 0.00 0 0.00 0 0.00 0 0.00

13 Nalgonda 0 0.00 0 0.00 0 0.00 0 0.00

14 Nellore 0 0.00 0 0.00 0 0.00 0 0.00

15 Nizamabad 0 0.00 0 0.00 0 0.00 0 0.00

16 Prakasam 0 0.00 0 0.00 0 0.00 0 0.00

17 Ranga Reddy 0 0.00 0 0.00 0 0.00 0 0.00

18 Srikakulam 0 0.00 4 0.00 0 0.00 4 0.00

19 Visakhapatnam 0 0.00 0 0.00 0 0.00 0 0.00

20 Vizianagaram 0 0.00 0 0.00 0 0.00 0 0.00

21 Warangal 0 0.00 0 0.00 1 0.01 1 0.01

22 West Godavari 0 0.00 0 0.00 0 0.00 0 0.00

Total: 5 3.40 4 0.00 1 0.01 10 3.41


STATEMENT SHOWING NUMBER OF AUDIT OBJECTIONS ON G.P.F. NOT DEDUCTED AND AMOUNT INVOLVED FOR THE YEAR 2004-05

Rs. In lakhs

TotalSl. No.


Zilla Parishads

Mandal Parishads

Gram Panchayats

267


1 Adilabad 0 0.00 0 0.00 0 0.00 0 0.00

2 Ananthapur 0 15.86 0 0.00 0 0.00 0 15.86

3 Chittoor 0 0.00 0 0.00 0 0.00 0 0.00

4 Cuddapah 0 0.00 0 0.00 0 0.00 0 0.00

5 East Godavari 2 0.15 1 0.01 1 0.00 4 0.16

6 Guntur 0 0.00 0 0.00 0 0.00 0 0.00

7 Karimnagar 0 0.00 0 0.00 1 0.00 1 0.00

8 Khammam 0 0.00 0 0.00 0 0.00 0 0.00

9 Krishna 0 0.00 0 0.00 22 0.26 22 0.26

10 Kurnool 0 0.00 0 0.00 0 0.00 0 0.00

11 Mahahoobnagar 0 0.00 0 0.00 0 0.00 0 0.00

12 Medak 0 0.00 0 0.00 1 0.00 1 0.00

13 Nalgonda 1 0.01 0 0.00 0 0.00 1 0.01

14 Nellore 0 0.00 15 0.01 0 0.00 15 0.01

15 Nizamabad 0 0.00 0 0.00 0 0.00 0 0.00

16 Prakasam 0 0.00 3 0.00 0 0.00 3 0.00

17 Ranga Reddy 0 0.00 0 0.00 0 0.00 0 0.00

18 Srikakulam 0 0.00 0 0.00 0 0.00 0 0.00

19 Visakhapatnam 0 0.00 0 0.00 0 0.00 0 0.00

20 Vizianagaram 0 0.00 0 0.00 0 0.00 0 0.00

21 Warangal 3 0.00 2 0.00 7 2.22 12 2.22

22 West Godavari 0 0.00 0 0.00 1 0.00 1 0.00

Total: 6 16.02 21 0.02 33 2.48 60 18.52


STATEMENT SHOWING NUMBER OF AUDIT OBJECTIONS ON EMPLOYEES WELFARE FUND NOT DEDUCTED AND AMOUNT

INVOLVED FOR THE YEAR 2004-05

Rs. In lakhs

TotalSl. No.


Zilla Parishads

Mandal Parishads

Gram Panchayats

268


1 Adilabad 0 0.00 0 0.00 0 0.00 0 0.00

2 Ananthapur 0 18.61 1 0.00 0 0.00 1 18.61

3 Chittoor 0 0.00 0 0.00 0 0.00 0 0.00

4 Cuddapah 0 0.00 0 0.00 0 0.00 0 0.00

5 East Godavari 2 0.17 2 0.00 9 0.00 13 0.17

6 Guntur 0 0.00 0 0.00 0 0.00 0 0.00

7 Karimnagar 0 0.00 2 0.05 4 0.09 6 0.14

8 Khammam 0 0.00 0 0.00 0 0.00 0 0.00

9 Krishna 7 51.49 1 0.00 0 0.00 8 51.49

10 Kurnool 0 0.00 0 0.00 0 0.00 0 0.00

11 Mahahoobnagar 0 0.00 3 0.02 0 0.00 3 0.02

12 Medak 0 0.00 0 0.00 0 0.00 0 0.00

13 Nalgonda 4 0.79 0 0.00 0 0.00 4 0.79

14 Nellore 0 0.00 5 0.00 0 0.00 5 0.00

15 Nizamabad 0 0.00 0 0.00 0 0.00 0 0.00

16 Prakasam 5 0.19 12 0.01 0 0.00 17 0.20

17 Ranga Reddy 0 0.00 0 0.00 0 0.00 0 0.00

18 Srikakulam 0 0.00 23 2.42 0 0.00 23 2.42

19 Visakhapatnam 0 0.00 0 0.00 0 0.00 0 0.00

20 Vizianagaram 0 0.00 0 0.00 0 0.00 0 0.00

21 Warangal 2 0.21 0 0.00 0 0.00 2 0.21

22 West Godavari 0 0.00 0 0.00 0 0.00 0 0.00

Total: 20 71.46 49 2.50 13 0.09 82 74.05


STATEMENT SHOWING NUMBER OF AUDIT OBJECTIONS ON OTHER RECOVERIES SUCH AS MARRIAGE ADVANCE / H.B.A. ETC., NOT

DEDUCTED AND AMOUNT INVOLVED FOR THE YEAR 2004-05

Rs. In lakhs

TotalSl. No.


Zilla Parishads

Mandal Parishads

Gram Panchayats

269


1 Adilabad 0 0.01 0 0.00 23 2.79 23 2.80

2 Ananthapur 0 170.52 0 0.00 0 0.00 0 170.52

3 Chittoor 0 0.00 0 0.00 0 0.00 0 0.00

4 Cuddapah 0 0.00 0 0.00 0 0.00 0 0.00

5 East Godavari 0 0.00 0 0.00 0 0.00 0 0.00

6 Guntur 0 0.00 0 0.00 0 0.00 0 0.00

7 Karimnagar 0 0.00 0 0.00 19 3.14 19 3.14

8 Khammam 0 0.00 0 0.00 0 0.00 0 0.00

9 Krishna 81 106.18 429 204.62 1438 195.18 1948 505.98

10 Kurnool 0 0.00 0 0.00 85 1.89 85 1.89

11 Mahahoobnagar 0 0.00 0 0.00 140 4.68 140 4.68

12 Medak 0 0.00 0 0.00 7 0.79 7 0.79

13 Nalgonda 0 0.00 0 0.00 0 0.00 0 0.00

14 Nellore 0 0.00 0 0.00 614 18.94 614 18.94

15 Nizamabad 0 0.00 0 0.00 719 1304.15 719 1304.15

16 Prakasam 0 0.00 0 0.00 0 0.00 0 0.00

17 Ranga Reddy 0 0.00 0 0.00 39 10.23 39 10.23

18 Srikakulam 0 0.00 0 0.00 99 0.82 99 0.82

19 Visakhapatnam 0 0.00 0 0.00 156 12.37 156 12.37

20 Vizianagaram 0 0.00 0 0.00 110 0.75 110 0.75

21 Warangal 0 0.00 0 0.00 0 0.00 0 0.00

22 West Godavari 0 0.00 0 0.00 261 14.27 261 14.27

Total: 81 276.71 429 204.62 3710 1570.00 4220 2051.33


STATEMENT SHOWING NUMBER OF AUDIT OBJECTIONS ON LIBRARY CESS COLLECTED BUT NOT REMITTED TO ZILLA

GRANDHALAYA SAMSTHAS AND AMOUNT INVOLVED FOR THE YEAR 2004-05

Rs. In lakhs

TotalSl. No.


Zilla Parishads

Mandal Parishads

Gram Panchayats

270


1 Adilabad 46 353.63 172 126.00 109 31.72 327 511.35

2 Ananthapur 69 1076.45 319 248.73 5667 74.19 6055 1399.37

3 Chittoor 14 748.70 349 86.49 1650 331.11 2013 1166.30

4 Cuddapah 0 0.00 238 109.32 0 0.00 238 109.32

5 East Godavari 48 317.61 119 190.62 881 184.43 1048 692.66

6 Guntur 42 104.00 281 373.28 515 358.92 838 836.20

7 Karimnagar 40 323.44 342 216.76 872 294.29 1254 834.49

8 Khammam 26 105.65 63 54.01 67 47.00 156 206.66

9 Krishna 0 0.00 36 0.35 26 19.52 62 19.87

10 Kurnool 63 127.25 85 734.48 1462 76.60 1610 938.33

11 Mahahoobnagar 7 79.84 73 75.04 3133 219.69 3213 374.57

12 Medak 0 0.00 73 227.20 137 181.78 210 408.98

13 Nalgonda 3 71.78 131 188.41 457 51.42 591 311.61

14 Nellore 50 36.72 312 99.29 6866 997.39 7228 1133.40

15 Nizamabad 0 0.00 24 45.53 1311 2300.57 1335 2346.10

16 Prakasam 15 30.16 228 207.67 7224 932.96 7467 1170.79

17 Ranga Reddy 10 2.23 100 174.58 584 269.62 694 446.43

18 Srikakulam 0 0.00 300 205.41 1695 70.47 1995 275.88

19 Visakhapatnam 44 41.09 313 138.00 1567 145.89 1924 324.98

20 Vizianagaram 6 298.46 456 115.61 1062 116.13 1524 530.20

21 Warangal 34 289.87 147 155.29 268 127.68 449 572.84

22 West Godavari 30 60.87 256 125.71 1122 134.16 1408 320.74

Total: 547 4067.75 4417 3897.78 36675 6965.54 41639 14931.07


STATEMENT SHOWING NUMBER OF AUDIT OBJECTIONS ON NON-PRODUCTION OF RECORDS AND AMOUNT INVOLVED FOR THE

YEAR 2004-05

Rs. In lakhs

TotalSl. No.


Zilla Parishads

Mandal Parishads

Gram Panchayats

271


1 Adilabad 2 0.13 8 1.57 2 4.69 12 6.39

2 Ananthapur 5 11.94 7 19.44 3 0.26 15 31.64

3 Chittoor 0 0.00 0 0.00 10 1.85 10 1.85

4 Cuddapah 0 0.00 13 3.28 0 0.00 13 3.28

5 East Godavari 0 0.00 4 1.08 0 0.00 4 1.08

6 Guntur 1 0.10 9 18.22 6 0.70 16 19.02

7 Karimnagar 0 0.00 1 0.10 35 5.00 36 5.10

8 Khammam 0 0.00 2 1.12 13 2.00 15 3.12

9 Krishna 46 5.51 113 39.08 44 3.21 203 47.80

10 Kurnool 1 0.09 3 0.65 59 20.44 63 21.18

11 Mahahoobnagar 0 0.00 4 0.38 29 23.35 33 23.73

12 Medak 0 0.00 3 0.17 22 4.31 25 4.48

13 Nalgonda 0 0.00 5 2.38 5 2.11 10 4.49

14 Nellore 0 0.00 5 0.50 30 14.24 35 14.74

15 Nizamabad 1 0.84 0 0.00 93 16.87 94 17.71

16 Prakasam 0 0.00 6 10.87 43 1.34 49 12.21

17 Ranga Reddy 0 0.00 5 0.60 61 12.79 66 13.39

18 Srikakulam 0 0.00 13 1.90 0 0.00 13 1.90

19 Visakhapatnam 0 0.00 1 0.82 3 0.76 4 1.58

20 Vizianagaram 2 1.98 7 0.45 0 0.00 9 2.43

21 Warangal 0 0.00 13 2.14 17 13.73 30 15.87

22 West Godavari 0 0.00 2 0.38 13 6.04 15 6.42

Total: 58 20.59 224 105.13 488 133.69 770 259.41


STATEMENT SHOWING NUMBER OF AUDIT OBJECTIONS ON MIS-APPROPRIATIONS AND AMOUNT INVOLVED FOR THE YEAR 2004-05

Rs. In lakhs

TotalSl. No.


Zilla Parishads

Mandal Parishads

Gram Panchayats

272


1 Adilabad 14 1.20 13 1.43 0 0.00 27 2.63

2 Ananthapur 49 7.63 99 5.27 20 0.96 168 13.86

3 Chittoor 4 2.42 59 13.99 43 2.96 106 19.37

4 Cuddapah 0 0.00 48 18.08 0 0.00 48 18.08

5 East Godavari 57 1.73 60 10.07 58 5.54 175 17.34

6 Guntur 2 0.10 49 8.08 0 0.00 51 8.18

7 Karimnagar 31 0.86 62 8.88 24 1.68 117 11.42

8 Khammam 8 0.86 515 29.14 26 5.00 549 35.00

9 Krishna 4 1.48 3 0.46 2 1.41 9 3.35

10 Kurnool 9 0.43 11 1.58 36 1.19 56 3.20

11 Mahahoobnagar 44 29.66 125 45.55 30 1.76 199 76.97

12 Medak 0 0.00 13 0.98 13 1.77 26 2.75

13 Nalgonda 22 8.29 28 10.71 1 0.03 51 19.03

14 Nellore 1 0.00 274 23.91 197 18.21 472 42.12

15 Nizamabad 3 7.64 27 2.03 56 4.70 86 14.37

16 Prakasam 15 2.53 134 8.94 932 69.18 1081 80.65

17 Ranga Reddy 4 3.38 105 14.63 44 16.69 153 34.70

18 Srikakulam 0 0.00 448 35.79 0 0.00 448 35.79

19 Visakhapatnam 51 12.41 242 32.21 5 0.22 298 44.84

20 Vizianagaram 5 10.92 242 41.42 0 0.00 247 52.34

21 Warangal 14 0.28 117 7.18 10 0.02 141 7.48

22 West Godavari 1 0.00 38 2.12 85 4.54 124 6.66

Total: 338 91.82 2712 322.45 1582 135.86 4632 550.13


STATEMENT SHOWING NUMBER OF AUDIT OBJECTIONS ON EXCESS PAYMENTS AND AMOUNT INVOLVED FOR THE YEAR 2004-05

Rs. In lakhs

TotalSl. No.


Zilla Parishads

Mandal Parishads

Gram Panchayats

273


1 Adilabad 3 0.80 3 0.29 0 0.00 6 1.09

2 Ananthapur 0 0.00 26 1.98 0 0.00 26 1.98

3 Chittoor 0 0.00 40 6.51 38 4.84 78 11.35

4 Cuddapah 0 0.00 41 13.04 0 0.00 41 13.04

5 East Godavari 2 1.23 11 1.07 1 2.14 14 4.44

6 Guntur 0 0.00 13 1.70 7 1.60 20 3.30

7 Karimnagar 1 0.72 18 1.75 43 4.37 62 6.84

8 Khammam 7 3.60 2 0.09 4 1.00 13 4.69

9 Krishna 0 0.00 2 0.23 0 0.00 2 0.23

10 Kurnool 4 1.33 6 2.37 64 3.11 74 6.81

11 Mahahoobnagar 1 0.24 3 0.84 17 2.56 21 3.64

12 Medak 0 0.00 1 0.12 6 1.55 7 1.67

13 Nalgonda 5 0.98 26 3.11 81 8.84 112 12.93

14 Nellore 0 0.00 12 1.23 52 1.77 64 3.00

15 Nizamabad 0 0.00 9 1.67 40 218.43 49 220.10

16 Prakasam 3 1.28 22 3.62 163 5.79 188 10.69

17 Ranga Reddy 0 0.00 3 0.81 45 27.37 48 28.18

18 Srikakulam 0 0.00 20 1.62 0 0.00 20 1.62

19 Visakhapatnam 1 0.05 2 0.06 1 0.10 4 0.21

20 Vizianagaram 1 2.03 10 0.87 0 0.00 11 2.90

21 Warangal 0 0.00 36 3.20 2 0.01 38 3.21

22 West Godavari 0 0.00 26 3.58 2 0.00 28 3.58

Total: 28 12.26 332 49.76 566 283.48 926 345.50


STATEMENT SHOWING NUMBER OF AUDIT OBJECTIONS ON WASTEFUL EXPENDITURE AND AMOUNT INVOLVED FOR THE YEAR

2004-05

Rs. In lakhs

TotalSl. No.


Zilla Parishads

Mandal Parishads

Gram Panchayats

274


1 Adilabad 0 0.00 0 0.00 0 0.00 0 0.00

2 Ananthapur 3 5.64 0 0.00 0 0.00 3 5.64

3 Chittoor 0 0.00 0 0.00 0 0.00 0 0.00

4 Cuddapah 0 0.00 0 0.00 0 0.00 0 0.00

5 East Godavari 0 0.00 7 0.04 0 0.00 7 0.04

6 Guntur 0 0.00 0 0.00 0 0.00 0 0.00

7 Karimnagar 0 0.00 3 0.97 2 0.05 5 1.02

8 Khammam 0 0.00 0 0.00 1 0.00 1 0.00

9 Krishna 7 51.49 182 6533.70 0 0.00 189 6585.19

10 Kurnool 0 0.00 0 0.00 2 1.01 2 1.01

11 Mahahoobnagar 0 0.00 0 0.00 0 0.00 0 0.00

12 Medak 0 0.00 0 0.00 0 0.00 0 0.00

13 Nalgonda 1 0.26 3 0.25 1 0.02 5 0.53

14 Nellore 0 0.00 0 0.00 3 0.01 3 0.01

15 Nizamabad 0 0.00 0 0.00 42 24.40 42 24.40

16 Prakasam 0 0.00 0 0.00 11 0.11 11 0.11

17 Ranga Reddy 0 0.00 0 0.00 2 2.42 2 2.42

18 Srikakulam 0 0.00 0 0.00 0 0.00 0 0.00

19 Visakhapatnam 0 0.00 1 0.71 0 0.00 1 0.71

20 Vizianagaram 2 2.68 0 0.00 0 0.00 2 2.68

21 Warangal 0 0.00 0 0.00 0 0.00 0 0.00

22 West Godavari 0 0.00 0 0.00 0 0.00 0 0.00

Total: 13 60.07 196 6535.67 64 28.02 273 6623.76


STATEMENT SHOWING NUMBER OF AUDIT OBJECTIONS ON INSTANCES OF CASES OF UNACCOUNTED FOR CASH / STORES AND

AMOUNT INVOLVED FOR THE YEAR 2004-05

Rs. In lakhs

TotalSl. No.


Zilla Parishads

Mandal Parishads

Gram Panchayats

275


1 Adilabad 0 0.00 63 0.00 0 0.00 63 0.00

2 Ananthapur 8 0.00 235 6817.77 0 0.00 243 6817.77

3 Chittoor 0 0.00 98 0.00 0 0.00 98 0.00

4 Cuddapah 0 0.00 39 31.98 0 0.00 39 31.98

5 East Godavari 2 0.00 37 0.00 29 0.00 68 0.00

6 Guntur 0 0.00 86 0.00 0 0.00 86 0.00

7 Karimnagar 3 0.00 74 7.19 4 39.22 81 46.41

8 Khammam 32 321.54 43 0.20 0 0.00 75 321.74

9 Krishna 0 0.00 55 2.56 2 0.00 57 2.56

10 Kurnool 2 0.90 90 19.07 0 0.00 92 19.97

11 Mahahoobnagar 0 0.00 56 0.00 0 0.00 56 0.00

12 Medak 0 0.00 10 0.15 0 0.00 10 0.15

13 Nalgonda 1 0.00 4 0.00 0 0.00 5 0.00

14 Nellore 7 0.00 63 0.00 138 80.00 208 80.00

15 Nizamabad 0 0.00 13 0.00 0 0.00 13 0.00

16 Prakasam 8 363.08 111 0.00 781 3.69 900 366.77

17 Ranga Reddy 1 0.47 32 0.00 1 1.56 34 2.03

18 Srikakulam 0 0.00 28 0.00 7 0.43 35 0.43

19 Visakhapatnam 1 0.00 39 25.06 0 0.00 40 25.06

20 Vizianagaram 3 0.00 34 0.00 0 0.00 37 0.00

21 Warangal 1 0.00 49 5.92 0 0.00 50 5.92

22 West Godavari 7 0.00 47 0.50 3 0.75 57 1.25

Total: 76 685.99 1306 6910.40 965 125.65 2347 7722.04


STATEMENT SHOWING NUMBER OF AUDIT OBJECTIONS ON PENDENCY OF UTILISATION CERTIFICATES AND AMOUNT


Rs. In lakhs

TotalSl. No.


Zilla Parishads

Mandal Parishads

Gram Panchayats

276


1 Adilabad 0 0.00 0 0.00 0 0.00 0 0.00

2 Ananthapur 3 0.00 1 0.05 0 0.00 4 0.05

3 Chittoor 0 0.00 0 0.00 0 0.00 0 0.00

4 Cuddapah 0 0.00 0 0.00 0 0.00 0 0.00

5 East Godavari 0 0.00 1 0.00 0 0.00 1 0.00

6 Guntur 0 0.00 0 0.00 0 0.00 0 0.00

7 Karimnagar 0 0.00 1 0.00 0 0.00 1 0.00

8 Khammam 0 0.00 1 0.61 0 0.00 1 0.61

9 Krishna 9 34.09 283 10.36 561 7.83 853 52.28

10 Kurnool 0 0.00 0 0.00 0 0.00 0 0.00

11 Mahahoobnagar 1 1.08 0 0.00 0 0.00 1 1.08

12 Medak 0 0.00 0 0.00 0 0.00 0 0.00

13 Nalgonda 0 0.00 0 0.00 0 0.00 0 0.00

14 Nellore 7 1.30 34 7.34 0 0.00 41 8.64

15 Nizamabad 0 0.00 11 0.05 0 0.00 11 0.05

16 Prakasam 0 0.00 2 0.00 255 0.00 257 0.00

17 Ranga Reddy 0 0.00 6 0.79 42 69.52 48 70.31

18 Srikakulam 0 0.00 0 0.00 0 0.00 0 0.00

19 Visakhapatnam 3 0.96 4 0.15 28 0.60 35 1.71

20 Vizianagaram 1 0.13 21 2.45 0 0.00 22 2.58

21 Warangal 3 0.22 0 0.00 0 0.00 3 0.22

22 West Godavari 0 0.00 1 0.12 0 0.00 1 0.12

Total: 27 37.78 366 21.92 886 77.95 1279 137.65


STATEMENT SHOWING NUMBER OF AUDIT OBJECTIONS ON SURCHARGE CERTIFICATES RECOVERY PENDING AND AMOUNT


Rs. In lakhs

TotalSl. No.


Zilla Parishads

Mandal Parishads

Gram Panchayats

277


1 Adilabad 56 123.12 121 6.19 0 0.00 177 129.31

2 Ananthapur 27 0.00 464 10.97 3238 0.09 3729 11.06

3 Chittoor 0 0.00 356 0.00 79 0.04 435 0.04

4 Cuddapah 0 0.00 274 3.54 0 0.00 274 3.54

5 East Godavari 49 0.32 134 12.59 256 4.17 439 17.08

6 Guntur 7 4.03 227 5.74 349 10.78 583 20.55

7 Karimnagar 8 0.00 271 7.23 127 5.58 406 12.81

8 Khammam 83 34.52 239 18.25 51 12.00 373 64.77

9 Krishna 0 0.00 0 0.00 0 0.00 0 0.00

10 Kurnool 21 4.96 534 2.47 732 19.58 1287 27.01

11 Mahahoobnagar 11 71.44 6 3.62 55 7.42 72 82.48

12 Medak 0 0.00 34 8.72 58 116.80 92 125.52

13 Nalgonda 4 10.07 27 5.78 380 32.75 411 48.60

14 Nellore 70 0.00 559 1.90 69 4.87 698 6.77

15 Nizamabad 0 0.00 68 22.98 1689 2366.91 1757 2389.89

16 Prakasam 17 0.07 558 21.45 1209 36.46 1784 57.98

17 Ranga Reddy 2 0.00 128 3.99 0 0.00 130 3.99

18 Srikakulam 0 0.00 102 0.85 1984 2.36 2086 3.21

19 Visakhapatnam 0 0.00 37 0.91 0 0.00 37 0.91

20 Vizianagaram 4 0.55 266 6.15 714 22.57 984 29.27

21 Warangal 1 0.00 92 62.37 4 1.29 97 63.66

22 West Godavari 0 0.00 197 10.09 2761 8.35 2958 18.44

Total: 360 249.08 4694 215.79 13755 2652.02 18809 3116.89


STATEMENT SHOWING NUMBER OF AUDIT OBJECTIONS ON OTHERS AND AMOUNT INVOLVED FOR THE YEAR 2004-05

Rs. In lakhs

TotalSl. No.


Zilla Parishads

Mandal Parishads

Gram Panchayats

278

STATEMENT No. 10

STATEMENT SHOWING THE AUDIT OBJECTIONS (CUMULATIVE) AS ON 31-03-2006

Rs. In lakhs.

Sl. No. NAME OF THE INSTITUTION No. OF

OBJECTIONS AMOUNT

1 ZILLA PARISHADS 57877 1105468.75

2 MANDAL PARISHADS 166401 479913.23

3 GRAM PANCHAYATS 596779 196484.99

TOTAL:- 821057 1781866.97

279

© DIRECTOR OF STATE AUDIT

A.P. HYDERABAD 2008

PUBLISHED BY THE DIRECTOR OF STATE AUDIT, A.P HYDERABAD AND PRINTED AT MADDALA INDUSTRIES, HYDERABAD AT GUNTUR PRESS.

GOVERNMENT OF ANDHRA PRADESH STATE … 2004-05Volume - I.pdf · GOVERNMENT OF ANDHRA PRADESH ......

Documents

Transcript of GOVERNMENT OF ANDHRA PRADESH STATE … 2004-05Volume - I.pdf · GOVERNMENT OF ANDHRA PRADESH ......