GOVERNMENT OF ANDHRA PRADESH STATE AUDIT …Settlement of Audit Objections with reference to the...

GOVERNMENT OF ANDHRA PRADESH

STATE AUDIT DEPARTMENT

REVIEW REPORT ON THE ACCOUNTS OF ZILLA PARISHADS AND

MANDAL PARISHADS FOR THE YEAR 1991‐92

DIRECTOR OF STATE AUDIT A.P., HYDERABAD.

CONTENTS

Reference to

Paragraph Page

Preface v

Overview vii

PART – A

Chapter – I – General 1 to 6 1 to 3

Chapter – II – Consolidated Audit Observations. 1 to 13 4 to 8

Chapter – III – A few selected Audit Objections. 14 to 41 9 to 20

PART – B

STATEMENTS

Statements on Mandal Parishad Accounts. 21 to 46

Statements on Zilla Parishad Accounts. 47 to 64

Annexures on Consolidated Objections. 65 to 90

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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-Marine 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

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) Accelerated Rural Water Supply (Non tribal sub plan)

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

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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 Travelling 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 Sanitation 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

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PREFACE

1. This Report has been prepared for laying before the Legislative Assembly as per Sub-section 4 of Section 36 of the AP Mandala Praja Parishads, Zilla Praja Parishads & Zilla Pranalika Abbivrudhi Mandals Act, 1986.

2. Chapter – I of this report introduces the institutions covered by the audit, Chapter – II contains Consolidated Audit Observations and Chapter – III contains A few selected Audit Objections.

3. The report has been prepared for the audits done during the year 1991-92.

4. The entire report has been divided into two parts. Part – A contains Audit Observations and Part – B contains Statements referred in Part – A and Annexures on Consolidated Objections.

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OVER VIEW

The Director of State Audit, A.P. Hyderabad (Previously referred as Director of Local Fund Audit, A.P. Hyderabad) conducts “Post audit” of the accounts of Panchayat Raj institutions viz., Zilla Parishads and Mandal Parishads. The various defects noticed are pointed out in the relevant audit reports issued to the respective institutions.

The Director of State Audit, A.P. Hyderabad conducts the audit of these Panchayat Raj institutions viz., Zilla Parishads and Mandal Parishads through the District Audit Offices headed by the District Audit Officer. 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 and Mandal Parishads in the district. These offices are headed by the Assistant Audit Officer who is provided with assistance of 5 to 6 Senior Auditors / Junior Auditors.

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

The Audit Reports of Zilla Parishad and Mandal Parishad are approved by the District Audit Officer.

The total Receipts and Expenditure of all the Zilla Parishads and Mandal Parishads put together for the year 1991-92 were Rs. 1326.61 Crores and Rs. 1284.70 Crores respectively.

A total number of 87768 audit objections involving an amount of Rs. 35522.42 Lakhs were raised during the year.

The Audit Reports are issued to the Heads of the Institutions under copy to the Government. The Heads of institutions should prepare replies to the Audit Reports para / objection wise and get the approval of Standing Committee of the institution and forward the approved replies to the District Audit Officer. The Regional Deputy Director of State Audit/District Audit Officer of State Audit/Assistant Audit Officer of State Audit are authorized to attend the Settlement of Audit Objections with reference to the approved replies.

The audit paras selected for inclusion in the Review Report give a glimpse of financial administration in the Zilla Parishads and Mandal Parishads. Individual Audit Reports may have to be referred for details.

vii

REVIEW REPORT OF MANDAL PARISHADS AND ZILLA PARISHADS IN THE STATE OF ANDHRA PRADESH FOR THE YEAR 1991-92

(Sec.36 (4) and 65 of A.P. MPs and ZPs & ZASM Act’ 86)

CHAPTER - I - GENERAL

1. INSTITUTIONS AUDITED:

The audit of the accounts of Mandal Parishads and Zilla Parishads was entrusted to the Director of Local Fund Audit under section 266(1) of A.P.P.R. Act 1994 read with Sub-section 2(e) of Section 36 and Section 65 of Andhra Pradesh Mandal Parishads, Zilla Parishads and Zilla Abhivruddhi Sameeksha Mandals Act, 1986. The audit of all the Zilla Parishads and Mandal Parishads except Mahaboonagar District in the State were completed as on the date of this report, except of 5 Mandal Parishads due to non production of records as they were reported to have been burnt, the fact of which was already reported to Government.

2. RECEIPTS AND CHARGES:

The gross receipts and charges of the Mandal Parishads and Zilla Parishads for the year 1991-92 are as follows.

Sl. No.

Name of the Institution

Total Receipts (in Crores)

Total Expenditure (in Crores)

1. Mandal Parishads. 510.57 488.572. Zilla Parishads. 816.04 796.13

Note:- The above figures do not include the receipts and expenditure transactions relating to the following institutions due to the reasons noted against them.

Sl. No. Name of the M.P / Z.P. District Reasons

1. All M.P.Ps. 64 Mahaboobnagar Account not finalized. 2. Payakaraopet (MP) Visakhapatnam Records burnt 3. G.Madugula (MP) Visakhapatnam -do- 4. Dachepalli (MP) Guntur -do- 5. Peddadornala Prakasam -do- 6. Kondapak Medak -do-

3. CONSOLIDATED ABSTRACT OF ACCOUNTS:

The consolidated abstract Accounts of receipts and expenditure of the Mandal Parishads and Zilla Parishads for the year 1991-92 for each district is given separately in statements ‘A’ and ‘B’ appended respectively.

4.1: According to the rules issued under section 35 and 64 of the APMPS. Z.Ps and Z.A.S.M. Act, 1986 the Mandal Development Officers of M.Ps and District Development Officers of Z.Ps shall submit the sanctioned budget to the Z.Ps / Government on or before 30th November / 15th January preceding the budget year as the case may be and the copies of the sanctioned budget should be forwarded to the Audit Department of their districts by the Mandal Development Officers/ District Development Officers concerned.

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There are 681 paras in the Audit Reports of Mandal Parishads and 46 paras in the Audit Reports of Zilla Parishads have not furnished sanctioned budgets for the year 1991-92 in time as detailed below: -

Sl. No. Name of the District

No. of Mandal Parishads

No. of Zilla Parishads

1 Srikakulam 37 - 2 East Godavari 29 8 3 West Godavari 2 - 4 Krishna 48 4 5 Guntur 57 3 6 Prakasam 56 7 7 Nellore 86 - 8 Chittoor 51 - 9 Cuddapah 50 6 10 Ananthapur 48 5 11 Kurnool 7 5 12 Khammam 30 3 13 Warangal 50 - 14 Karimnagar 28 - 15 Nalgonda 30 - 16 Medak 35 - 17 Rangareddy 33 2 18 Visakhapatnam - 2 19 Adilabad - 1

Total: 681 46

4.2: BUDGET – EXCESS EXPENDITURE Rs. 2586.94 LAKHS.

The expenditure was not incurred with in the budget allotment under certain Heads of Accounts as required under the rules relating to the preparation of the Budgets and the instructions. Therefore in respect of Mandal Parishads and Zilla Parishads, the total excess expenditure incurred during the year 1991-92 was Rs.2586.94 lakhs as detailed below.

Sl. No.

Name of the Institution No. of Objections

Amount (Rs. in Lakhs)

1. Mandal Parishads 253 339.02 2. Zilla Parishads 44 2247.92 Total 297 2586.94

(The details are furnished in Annexure –I)

The approval of the Z.Ps/ Government for the re-appropriation of funds from one Head of account to another was not obtained as required under the statutory rules relating to preparation of budgets and instructions therefore issued under section 35 and 64 of APMPS, Z.Ps and Z.A.S.M. Act, 1986.

5. ANNUAL ACCOUNTS OF MANDAL PARISHADS AND ZILLA PARISHADS. According to the Section 35 and 65 of APMPS, Z.Ps and Z.A.S.M. Act,

1986, the Annual Accounts of M.Ps/Z.Ps have to be prepared and sent to Z.Ps/Government as the case may be not later than 15th day of the second month

2

of the next financial year. Thus the annual accounts for the year 1991.92 were due by 15-5-92. The District Development Officers of 19 Z.Ps in the state have not furnished the Annual Accounts for 1991-92 within the date prescribed.

Similarly, the annual accounts of (697) Mandal Parishads in the state were also not furnished in time. Cases of non-receipt of annual accounts in time are regularly reported to Government from time to time.

DELAY IN RECEIPT OF ANNUAL ACCOUNTS OF M.Ps / Z.P.H.S., Ps.

Sl. No. Name of the District Mandal Parishads Zilla Parishads

1. Srikakulam 30 1 2. Vizianagaram 32 1 3. Visakapatnam 38 1 4. East Godavari 51 1 5. West Godavari 35 1 6. Krishna 45 1 7. Guntur 45 1 8. Prakasam 51 1 9. Nellore 41 1 10. Chittoor - 1 11. Cuddapah 49 1 12. Ananthapur 24 1 13. Kurnool 24 1 14. Khammam 40 1 15. Warangal 50 1 16. Adilabad - 1 17. Karimnagar 50 1 18. Nizamabad 36 1 19. Nalgonda 56 - 20. Medak - 1

Total: 697 19

6. TREASURY RECONCIALIATION – NOT DONE.

According to instructions issued in Government Memo. No. 919/Accts. VI/74-15, P.R. Dept., Dated 15-2-75 read with Government Memo No. 1986/Accounts-VI/71.3, P.R. Department, dated: 02-11-1977 monthly reconciliation of balances with the Treasury should be carried out by Mandal Parishads and Zilla Parishads. Reconciliations of departmental account figures with that of Treasury balances as on 31-3-92 was not effected by most of the Z.Ps and M.Ps so as to settle the discrepancies between the Treasury figures and Departmental figures and arrive at correct Treasury balances.

- - 0 - -

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CHAPTER -II- CONSOLIDATED AUDIT OBSERVATIONS.

7.1. PENDING OBJECTIONS FOR THE YEAR 1991- 92. A total No. of 87,768 Objections involving an amount of Rs. 35,522.42

lakhs were raised during the audit of the accounts of Z.Ps & M.Ps for the year 1991-92 as shown below:

Sl. No.

Name of the Institution

No. of objections raised

Amount involved (Rs. in lakhs)

1. Mandal Parishads. 55374 4761.91 2. Zilla Parishads 32394 30760.52

Total 87768 35522.42 The district wise figures of pending objections in respect of Mandal

Parishads and Zilla Parishads are appended in Annexure-2. 7.2. REPLIES TO AUDIT REPORTS – NOT RECEIVED.

According to Government Memo.No.442/Accts. III/66-2, P&L A Department, dated 2-4-62 replies to the Audit Reports on the accounts of M.Ps and Z.Ps (Ex. P.Ss & Z.Ps) should be prepared and sent to the Auditors in triplicate by the Mandal Parishad Development Officers/Chief Executive Officers duly got approved by the Standing Committee for taxation and finance with in a period of 3 months from the date of receipt of the Audit Reports. These instructions were not being observed by the Mandal Parishad Development Officers/ Chief Executive Officers as replies to Audit Report up to the year 1991-92 were due from almost all the Mandal Parishads and Z.Ps in the State.

The position of pending audit objections has been discussed in the last State Level Committee Meeting held on 24-11-97. 8. SURCHARGE CERTIFICATES.

6 Surcharge Certificates were issued for a total sum of Rs. 42,827/- during the year 1991-92 under the provisions of Section 36(5) (1) read with section 65 of the APMPS., Z.Ps and Z.A.S.M. Act, 1986. The District Collector / Chief Executive Officers and Mandal development officers as the case may be have yet to take expeditious action to recover the amount covered by the Surcharge certificates vide Annexure-3. 9. SOURCES OF INCOME.

The main source of income of the M.Ps and Z.Ps are grants under various schemes released by the Government/Head of Departments sanctioned from their respective budget allotments both under plan and Non-Plan Schemes. 10.1 GRANTS IN AID UNSPENT BALANCE NOT REFUNDED–

Rs.2897.51 Lakhs According to the instructions issued in G.O. Ms.No.666, P.R. Dept., dated

13-6-1978 all grants both under Plan and Non-Plan released to Panchayati Raj Institutions by various departments during the period from April to September shall be utilized before the end of September of the succeeding year and those released during the period of October to March shall be utilized before the end of the March of the succeeding year.

A total amount of Rs. 2897.51 Lakhs being the unspent balances of various grants-in-aid released to M.Ps and Z.Ps during the year 1991.92 is still pending refund to State Funds. The district wise break up is furnished in Annexure-4.

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10.2 UTILISATION CERTIFICATES.

A total number of 37,098 Utilization Certificates for a sum of Rs.162974.05 lakhs were due from defunct P.Ss, M.Ps and Z.Ps in respect of grants released by various departments / Government. The department wise break up figures for the same are furnished in the Annexure-24. (Part I & II).

11. NON-REALISATION OF AMOUNTS DUE TO MANDAL PARISHADS AND ZILLA PARISHADS:

An aggregate sum of Rs.140.44 lakhs towards the amount collectable and creditable to the funds of M.Ps and Z.Ps towards rents, leases and other miscellaneous revenue etc., relating to 1991-92 was not collected by the M.Ps/Z.Ps concerned as shown in Annexure-5.

12. CONTRIBUTIONS – PEOPLE’S CONTRIBUTIONS DUE BUT NOT REALISED– Rs.30.99 Lakhs.

A total amount of Rs.30.99 Lakhs being the people’s beneficiaries share of contributions to be received during the year 1991-92 in connection with execution of schemes and works etc., was not collected by certain M.Ps and Z.Ps vide Annexure -6.

13. MIS-APPROPRIATIONS AND LOSSES – Rs.16.31 Lakhs.

88 cases of losses were detected involving Rs.16.31 lakhs caused due to misappropriation of funds collected towards loan recoveries, undisbursed amounts of salaries, drawal of self cheques without reasons etc., in M.Ps and Z.Ps for the year 1991-92. The details are given in Annexure-7. The losses are to be made good besides taking action against the persons concerned.

14. ESTABLISHMENT SANCTION OF GOVERNMENT/ HEADS OF DEPARTMENTS NOT OBTAINED– Rs. 88.94 Lakhs:

The sanction of Government/ Heads of Departments or other competent authorities as the case may be for the creation/ continuation of posts in various M.Ps and Z.Ps in the State was not obtained as required under section 30 and 60 of the A.P. M.Ps., Z.Ps., and ZASM Act, 1986 and the staff were continued in Z.Ps and M.Ps during the year 1991-92 without such sanction in respect of 264 cases. The pay and allowances paid to a tune of Rs.88.94 lakhs vide Annexure-8 cannot therefore be admitted in audit.

15. EXTRAORDINARY EXPENDITURE INCURRED WITHOUT PRIOR SANCTION OF GOVERNMENT: Rs. 33.11 Lakhs

A total sum of Rs. 33.11 lakhs was incurred in 150 cases from out of the M.Ps and Z.Ps funds for purpose covered by the APMPS. Z.Ps., & Z.A.S..M. Act, 1986. The District wise details are furnished in Annexure-9.

16. EXCESS AND IRREGULAR PAYMENTS IN CONTINGENT EXPENDITURE – Rs. 279.28 lakhs.

Excess and irregular payment in contingent expenditure such as office contingencies, purchase of petrol etc., was noticed in audit for 1991- 92 to the tune of Rs. 279.28 lakhs in M.Ps and Z.Ps as detailed in Annexure-10.

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17. PAY FIXATIONS – IRREGULARITIES – EXCESS AND INADMISSIBLE PAYMENTS OF PAY AND ALLOWANCES DUE TO INCORRECT PAY FIXATIONS – Rs.65.22 Lakhs

It has been observed that mistakes have been committed by the Executive authorities in fixing the pay of employees under various revisions of pay scales on account of allowing undue weightage, higher pay than admissible etc., There are about 733 audit paras on such cases involving excess payment to a sum of Rs. 65.22 lakhs in aggregate in respect of various M.Ps and Z.Ps vide Annexure-11. The irregular excess payments have to be recovered action has been taken by the Executive authorities of the M.Ps and Z.Ps in this regard.

18. OTHER EXCESS PAYMENTS ON ADMINISTRATION – Rs.318.24 Lakhs:

A total No. of 2442 objections relating to excess payments on pay and allowances, irregular sanction of increments, T.A. etc., by the M.Ps and Z.Ps in the State involving a total sum of Rs.318.24 lakhs raised during the year 1991-92 are still pending settlement vide Annexure-12 appended.

19. LEAVE TRAVEL CONCESSION CLAIMS– Rs.461.46 Lakhs.

The Leave Travel Concession sanctioned to the Government employees in G.O. Ms. No. 15, Finance and Planning Department; dated 17-1-73 has been extended to the teaching staff of P.R. Institutions from 1-7-85 through G.O.Ms.No.493 Education (H) Dt.25-11-85.

In many cases railway tickets number were not noted and original bus tickets as required under rules were not enclosed to the bills. Claims are also allowed to ineligible family members. Such inadmissible payments to a tune of Rs. 461.46 lakhs as detailed in Annexure-13 have been made. The amount has to be recovered.

20. VOUCHERS AND OTHER RECORDS NOT PRODUCED.

Paid vouchers with supporting documents in 1815 cases involving an amount of Rs.1506.25 lakhs were not produced during the audit of M.Ps and Z.Ps accounts for the year 1991-92. These objections can be settled if the relevant documents are produced for verification during subsequent audits. The district wise statements is furnished in Annexure-14.

21. PAYEE’S ACQUITTANCES NOT OBTAINED – Rs.198.75 Lakhs

Payments to the tune of Rs. 198.75 Lakhs were made without obtaining payee’s acquittance or stamped acknowledgements in M.Ps and Z.Ps during year 1991-92. The details are furnished in Annexure-15.

22. STORES – STOCKS NOT ACCOUNTED FOR – SHORTAGE ETC., – Rs.703.24 Lakhs.

A total No. of 499 objections involving an amount of Rs. 703.24 lakhs were raised during the audit on the accounts of M.Ps and Z.Ps for the year 1991-92 against non-production of stock accounts as well as non-accounting for and shortage of stores and stationery and the other materials purchased during the year as detailed in Annexure-16.

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23. WORKS – EXCESS AND IRREGULAR PAYMENTS – Rs. 277.76 Lakhs.

Excess and irregular payments amounting to Rs.277.76 lakhs are noticed in the execution of works due to non-observance of rules, non-recovery or cost of material supplied departmentally, faulty memo of payments came to the notice of audit and was objected in 1707 paras during the year 1991-92 vide Annexure-17.

24. WORKS – WASTEFUL AND INFRUCTUOUS EXPENDITURE –Rs.153.22 Lakhs.

The expenditure incurred in 225 items involving an amount of Rs. 153.22 lakhs in the execution of works in M.Ps and Z.Ps vide Annexure-18 appended is rendered wasteful and infructuous due to abandoning of works without completion by the Engineering Branches of the M.Ps. and Z.Ps.

25. WORKS EXECUTED WITHOUT CALLING FOR TENDERS – Rs. 112.26 Lakhs.

According to rule 3 of the rules relating to Works invitation and acceptance of tenders issued with G.O. Ms. No 717, P.R. Dept., dt.4-7-163, tenders have to be called for the execution of works relating to M.Ps and Z.Ps, where the estimated cost of each work exceeds Rs.2,500/-. In 119 cases an amount of Rs.112.26 lakhs was spent on the execution of works by M.Ps and Z.Ps without inviting tenders to derive the benefit of competitive rates. This is contrary to statutory rules. The details of expenditure are given in Annexure-19.

26. WORKS – ESTIMATES AND M.BOOKS ETC – NOT PRODUCED – Rs. 2477.92 Lakhs.

In a total number of 709 cases of expenditure on the works executed by the M.Ps and Z.Ps during the year 1991-92 for a sum of Rs.2477.92 lakhs could not be admitted in audit due to non-production of relevant estimates, the M. Books etc., The details of such cases were furnished in Annexure-20.

27. LOANS – IRREGULARITIES – OVER DUE INSTALLMENTS OF LOANS NOT RECOVERED – Rs.62.50 Lakhs.

Loans were repayable in prescribed installments by the Panchayat Raj Institutions as per the terms fixed for the repayments. Loans installments due from the loanee institutions amounting to Rs.62.50 lakhs are yet to be credited to State Funds as pointed out in audit report vide Annexure-21.

28. UNUTILISED LOANS – NOT REMITTED TO STATE FUNDS – Rs.10.23 Lakhs.

Unutilized loan amounts due to be refunded to Govt., to a tune of Rs. 10.23 lakhs were not remitted to State Funds by Z.P. of the following districts.

1 Cuddapah Rs. 1.96 Lakhs

2 Warangal Rs. 5.00 Lakhs

3 Nizamabad Rs. 3.27 Lakhs

Total: Rs. 10.23 Lakhs

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29. LOAN DUES NOT COLLECTED FROM THE BENEFICIARIES – Rs. 51.09 Lakhs.

An amount of Rs. 51.09 lakhs of over due installments of loans are pending realization from the beneficiaries as pointed out in 22 audit paras on the accounts of M.Ps and Z.Ps during the year 1991- 92. The district wise details are furnished in Annexure-22.

30. ADVANCES RECOVERIES – HEAVY AMOUNTS PENDING REALISATION FROM P.R. EMPLOYEES – Rs. 1174.17 Lakhs

A total amount of Rs. 1174.17 lakhs being the advance sanctioned to the staff towards T.A., Festival Advances, L.T.C., Marriage Advances, Cycle Advances etc., still remained to be recovered over a period of 3 years vide Annexure-23 appended. Effective steps have not been taken to recover the advances. The recoveries are not pursued in respect of transferred employees.

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CHAPTER – III – A FEW SELECTED AUDIT OBJECTIONS.

31. MISAPPROPRIATION OF FUNDS BY MAKING WRONG TOTALS IN THE PAY BILLS – NEEDS RECOVERY – Rs.35,960/- A sum of Rs.35,960/- was drawn in excess of actual amount on different

cheques by making wrong totals in the pay bills as detailed below in MPP Achampet, Mahaboobnagar District.

Sl. No.

Cheque No. Date. Month

Amount arrived

Actual amounts to be drawn

Excess to be

recovered 1. 367518 2-1-92 12/91 44,820/- 32,820/- 12,000/-2. 367545 1-2-92 1/92 43,397/- 31,337/- 12,060/-3. 367545 3-3-92 2/92 47,643/- 35,743/- 11,900/- Total Excess 35,960/-

There is no account for the Rs.35,960/- Acquittance in support of having been disbursed was also not produced to audit. Action would need to be taken to recover the excess amount so drawn from the persons responsible under intimation to audit.

(Para 26 of Audit report on the accounts of Elementary Education Fund of M.P.P. Achampet, Mahaboobnagar district for the year 1991.92)

32. PAYMENT OF SPECIAL COMPENSATORY ALLOWANCE, ADDITIONAL HRA & CCA FOR THE PERIOD FROM 15-1-87 TO 17-4-90 – CONTRARY TO COURT ORDERS IRREGULAR – NEEDS RECOVERY OF– Rs.87,838.50 An amount of Rs.87,838.50 was drawn and paid to the following

individuals as noted against each towards special compensatory allowance 20% HRA & 10% B.C.A.

As per A.P. Administrative Tribunal Hyderabad vide M.A.No.522/91 in O.A. 30257/50 to 30300/90 dt.4-3-91 the special compensatory allowance should be paid from 17-4-90 onwards until further orders. But the individuals were paid three allowances w.e.f.15-1-87 instead of 17-4-90 which is contrary to the Court orders. As per Government instructions B.C.A. Special Compensatory allowance etc., should be paid to those employees residing at Balmoor village only. But the proof of residing at Balmoor was not pointed out in audit for verification. Hence the claim cannot be admitted in audit and needs recovery from the person or persons responsible and credited to M.P.P. funds.

Vr. No. & Date Name of the Individual Period Amount

(1) (2) (3) (4) 6/11-4-91. B.Bichareddy M&HO 3/88 to 16-4-90 6,026.00

- do - D.Shyam Sunder Rao MRO.

1/89 to 4/90. 4,417.00

- do - J.Kistaiah JA 8/86 to 4/90. 8,616.00– do- Krishnaiah Typist 5/87 to 4/90. 6,051-50- do - Veeramma, SA 19-6-89 to 16-4-90 2,132-00– do- Gopal Reddy VDO. 15-11-89 to 16-4-90 9,567-40

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(1) (2) (3) (4) - do - A.Venkat Reddy VDO. -do- 6,339-00 – do- Mannoji Attender -do- 5,282-00 - do - G.Muthyalamma Attender. 15-1-87 to 16-4-90 5,489-50 - do - Sahed Hussain Attender. 8-7-87 to 16-4-90 4,950-00 - do - Kalechulle Khan Attender 8-1-89 to16-4-90 1,062-00

9/22-06-91. G.Purendranath, JA 15-1-87 to 16-4-90 9,155-00 40/2-7-91. K.Ramulu, MGRDO 19-8-88 to 16-4-90 5,680-00

4/147/8-10-91 Smt. B. Ganganna VDO 15-1-87 to 6-9-89. 8,022-00 - do - Md. Sardar Ali Khan

Attender 15-1-87 to 31-1-89 5,048-00

Total Rs. 87,838-00

(Para 1 of audit report on the account of General Fund of M.P. Balmoor for the year 1991.92)

33. GUEST HOUSE UTILISED FOR RESIDENTIAL PURPOSE RENT NOT COLLECTED AS PER RENTAL VALUE CERTIFICATE NEEDS RECOVERY OF – Rs.1,03,050/- As seen from the Guest House file of E.E.P.R. Gadwal Division,

Mahaboobnagar (Dist) it is noticed that rent is not being collected in full from the Guest house utilized for Residential purpose.

The General body of Z.P. Mahaboobnagar decided to take over the building under the control of Z.P.P. Mahaboobnagar from the B.D.O.M.P.P. Gadwal Division vide L No. D1-6179-85 dated 17-8-85 of Z.P. Mahaboobnagar the B.D.O. P.S. Gadwal has handed over the said building to Deputy E.E.P.R. Gadwal Division on 15-7-86 through Lr. No. PRC/78/85 dated 15-7-86. As per instructions of the Collector the said building was allotted to Sub-Collector for residential purpose through Lr.No.A7/8016/88 dated 24-9-88. On the basis of instructions of the Collector, the said Guest House was allotted to the following Sub-Collectors. The rent was fixed by engineering authority at Rs.1650/- p.m. as per Rental valuation. But the said persons are paying Rs.150/- only p.m. instead of Rs.1650/- p.m. Thus Rs.1500/- was less paid which constituted loss to the Z.P.P. funds. Even after several reminders by the E.E.P.R., the officers have not paid the full rent of Rs.1650/- as fixed by the Engineering authority. The matter was referred to the Secretary to Government, Revenue Department vide Lr. Roc. No. B1/5416/88 dated 6-4-92 by the D.D.O. Z.P.P. Mahaboobnagar. Due to short payment, an amount of Rs.1,03,050/- became loss to Engineering fund. Immediate action would need to be taken to recover the balance of Rent Rs.1,03,050/- from the persons responsible under intimation to audit.

Sl. No.

Name of the Officer. Period of stay

Rent to be

collected

Rent paid at

Rs. 150/-

Total short

payment. (1) (2) (3) (4) (5) (6) 1. Sri.B.Saibabu,

IAS Asst. Collector.

16-9-86 to 30-11-87 (14 months and15 days)

23,925/- 2,175/- 21,750/-

2. Sri M.Himayat Ali RDO.

1-1-88 to 31-8-88.

13,200/- 1,200/- 12,000/-

10

(1) (2) (3) (4) (5) (6) 3. Sri Sharma IAS

Asst. Collector. 9/88 1,650/- - 1,650/-

4. Details not furnished.

10/88 to 2/92. 67,650/- - 67,650/-

Total Rs. 1,03,050/-

(Para 38 of Audit Report on the account of E.E.P.R., Gadwal Division, Mahaboobnagar District. for the year 1991-92)

34. PAYMENTS MADE FOR THE FICTITIOUS BILLS - ACQUITTANCE NOT PRODUCED – UNDISBURSED AMOUNT NOT REFUNDED TO ELEMENTARY EDUCATION FUND – AMOUNT MISAPPROPRIATED NEEDS RECOVERY – Rs. 35,545/-

A sum of Rs. 35,545/- was drawn by the Head Master, Gangavaram by including some fictitious supplementary bills. The details of such bills were not taken an entry in the cash book and furnished to audit for verification. It is noticed from the office copy of the pay bills that no such supplementary claims representing the said fictitious bills were prepared from that school. The acquittance of the teachers for the amount drawn on fictitious bills were also not produced to audit. The undisbursed amount was not remitted to Elementary Education Fund.

The Mandal Development Officer has failed to verify the acquittance for the cheques issued which leads to misappropriation of funds. The details of the total amount drawn on fictitious bills unauthorisedly by including some supplementary claims amounts to Rs.35,545/- was detailed in special audit report of M.P.P. Gangavaram Chittoor District and the same amount needs recovery from the persons responsible.

(Para 1 of Special Audit Report on the accounts of Elementary Education Fund of M.P.P. Gangavaram Chittoor District for the year 91-92)

35. STATIONERY – PURCHASE OF STATIONERY FROM OTHER THAN STATE CHAMBER OF PANCHAYAT RAJ HYDERABAD – IRREGULAR.

In spite of specific instructions from the Government, it is observed that Stationery is being purchased from private firms. According to Government Memo. No. 60670/Mandals.II/90-91, dated 26-2-91 vide para 5(d) it was stated that the M.D.O’s and D.D.Os will be held responsible for the purchase of stationery other than from A.P. Chamber of Panchayat Raj, Hyderabad. In view of the above condition the payments made to private firms towards purchase of stationery is irregular and cannot be admitted in audit.

1) Para 8 of audit report on Elementary Education Fund account of M.P.P.Mula-Kalacheruvu, Chittoor District for the year 1991-92.

Vr.No.1093/3-92 for Rs.45,854.00

2) Para 9 of audit report on the accounts of Elementary Education Fund M.P.P.Pulicherla, Chittoor District for the year 1991.92.

Vr.No.1202/9-91 for Rs.30,096/-

11

3) Para 4 of audit report on the accounts of Elementary Education Fund of M.P.P.Gangavaram Chittoor District for the year 1991.92.

Vr.No.340/20-6-91 for Rs.31,906/-

Similar type of objections have been raised in audit reports of other M.P.Ps. Necessary instructions may be issued to avoid recurrence of the same.

36. ADVANCE PAYMENT MADE TO M/S A.P. STEELS LIMITED HYDERABAD TOWARDS COST OF STEEL-PENDING REALISATION OF BALANCE AMOUNT –Rs. 61,746-82 – NEEDS RECOVERY. An amount of Rs. 9,26,086-00 was drawn on voucher No. 305/29-8-91

and paid to M/s A.P. Steels Limited Hyderabad towards cost of steel. As verified from the connected files, Rc.No.172/87 AE (RWS) it is noticed that there was already a balance of Rs. 5,154.71 lying with the said company as on 6-4-90.

O.B. as on 1-4-90. 5,154-71Advance paid. 9,26,086-00 9,31,240-71

Thus a total of Rs. 9,31,240-71 is available with the company. Steel worth of Rs.8,69,493-89 was supplied during the years 1991-92 and 1992-93 an amount of Rs.61,746.82 is outstanding as on 30-9-92 as detailed below.

9,31,240-71 (-) 8,69,493-89 61,746-82

In Lr. Rc. No. 172/87 A.E.(PWS) Dated 25-10-94 of the E.E.P.R. Parvathipuram an amount of Rs.25,852-61 was claimed towards penal interest at 18% for the period from 15-9-92 to 25-10-94. Action would need to be taken to realize the balance amount of Rs.61,746-82 from M/S A.P. Steels Limited Hyderabad.

(Para 57 of Audit Report on account of Engineering Funds Z.P. Panchayat Raj Division, Parvathipuram Vizianagaram District for the year 1991-92.)

37. PAYMENT OF DIFFERENCE OF COST DUE TO ENHANCED RATES TOWARDS SUPPLY OF A.C. PIPES AND OTHER MATERIALS –IRREGULAR – NEEDS RECOVERY– Rs. 77,110-00

In the following sub divisions of P.R Division Tenali, Guntur (Dt.) A.C. pressure pipes and other materials were purchased for the use in difference P.W. Schemes executed in the jurisdiction of division and paid the cost of the same according to terms and conditions laid down in the R.C. Agreement for 91.92. Later on, due to hike in the rates of R.C. Pipes, they preferred claims for the differences in cost for the materials already supplied.

The division office arranged payments which was irregular. According to terms and conditions of R.C. agreement, the firm has to supply the materials within the stipulated time and any delay in the supply of materials does not entitle the firm for claiming the difference of cost as per the revised R.C. agreement.

The excess amount paid due to entertaining of such claims would need to be recovered from the person or persons responsible and credited to 003 Engineering fund.

12

A) P.R. Division – Tenali. (Para 18 of A.R. on the account of P.R. Division Tenali 91.92)

Rs. 32,737/-

B) P.R. Sub Division – Ponnur. (Para 48 of A.R. on the accounts of P.R. Division Tenali 91.92)

Rs. 23,065/-

C) P.R. Sub Division – Bapatla. (Para 50 of A.R. on the account of P.R. Division Tenali 91.92)

Rs. 21,308/-

Total: Rs. 77,110/-38. PAYMENT OF SALES TAX ON TRANSPORTATION CHARGES

AND EXCISE DUTY TOWARDS PURCHASE OF A.C PRESSURE PIPES – IRREGULAR – P.R. DIVISION TENALI, GUNTUR DIST. NEEDS RECOVERY – Rs. 27,160-55. In the following cases, A.C. Pressure pipes and collars etc., were

purchased from M/s Pavan Asbestos Products Private Limited Hyderabad for use in different P.W.S. schemes and the cost of the same was paid to the firm as claimed by them. As verified from the bills it is noticed that the sales tax was paid on transportation charges and excise duty which is irregular.

There is no provision in the A.P.G.S.T rules for payment of S.T. on transport charges an Excise duty. This payment constitutes loss to 003 Engineering Fund and the same would need to be recovered from person or persons responsible.

Vr. No.

Date

Actual value of Goods

Transport Charges

Excise duty Total

Sales tax paid

S.T. to be paid on the actual value of the goods

Excess Rs.

(1) (2) (3) (4) (5) (6) (7) (8) (A) P.R.DIVISION – TENALI

37 / 5-91

61,887-88 2,475.52 16,245-57 80,608-97 7,246.75 at 8.99%

5,563.70 1,683.05

665 / 10-91

1,34,418-10 5,376-72 36,964-98 1,76,759.80 15,890.70 at 8.99%

12,084.20 3,806.50

666 / 10-91

25,110-50 1,004-42 6,905-39 33,020.31 2,968.53 at 8.99%

2,257.40 711.13

937 / 11-91

8,503-40 340-14 2,338-43 11,181.97 1,005.26 at 8.99%

764.45 240.81

939/ 11-91

4,344-92 173-80 1,194-85 5,713.57 513.65 at 8.99%

390.60 123.05

1410/ 3-92.

1,83,696-40 7,347-86 50,516-51 2,41,560.77 21,716.31 at 8.99%

16,514.30 5,202.01

Total. 11,766.55 (B) P.R.SUB DIVISION - PONNUR

87/ 6-91

56,918-40 2276.74 14,941.08 74,136.22 6664.85 6,116.85 at 8.99%

1548.00

91/ 6-91

23,040-00 921.60 6,040.00 30,000.60 2697.86 2,071.86 626.00

934 / 11-91

40,016-00 1600.64 11,004.40 52,521.04 4,730.63 3,597.63 1133.00

935 / 11-91

57,927-80 2317.11 15,934.14 76,175.05 6848.14 5,207.14 1641.00

938 / 11-91

6102.44 244.10 1678.17 8024.71 721.42 548.42 173.00

13

(1) (2) (3) (4) (5) (6) (7) (8) 940 / 11-91

38268.76 1530.75 10523.91 50323.42 4524.07 3440.07 1084.00

941 / 11-91

6002.00 243.20 719.00 8710.83 719.00 547.00 172.00

Total: 6377.00

(Para 47 of A.R .on the account of P.R. Division Tenali Guntur Dist. for the year 1991-92.) (C) P.R.SUB DIVISION – BAPATLA: NEEDS RECOVERY OF Rs. 9,017/-Para 49 of A.R. on the account of P.R. Division Tenali Guntur Dist. for the year 1991-92.

ABSTRACT (A) P.R. DIVISION TENALI. 11,766-55 (B) P.R.SUB DIVISION PONNUR. 6,377-00 (C) P.R. SUB DIVISION BAPATLA. 9,017-00

Total 27,160-55 39. VACANT LAND OF Z.P.P. AT SRIKALAHASTI LEASED OUT AT

M/S INDIAN OIL CORPORATION – LOSS OF REVENUE DUE TO NON REALIZATION OF RENT – NEEDS RECOVERY – Rs. 1,35,861/-

The vacant land at Srikalahasti of Z.P.P. Chittoor was leased out for rent purpose to M/s Indian Oil Corporation since 1-1-71 at the rate of Rs.184/- p.m. The rate of rent is being revised by the E.E.P.R.Z.P., Chittoor, from time to time. The rent was fixed at Rs.1963/- p.m. from 1-10-87. The Z.P.P. Chittoor has failed to take action to collect the rent due to which the arrears of rent to be collected amounted to Rs. 1,35,861/- as detailed below.

Up to 31-3-90. As detailed in para 13 of A.R. for the year 89.90

Rs. 88,749-00

From 1-4-90 to 31-3-90. at Rs.1963/- p.m. Rs. 23,556-00 From 1-4-91 to 31-3-92. at Rs. 1963/- p.m. Rs. 23,556-00

Total Rs. 1,35,861-00

Early action may be taken to recover the dues from M/s Indian Oil Corporation, Srikalahasti under intimation to audit.

(Para 10 of A.R. on the account of Z.P. G. Fund Chittoor for the year 1991-92)

40. WORKS – PROVIDING MPWS SCHEME TO NADIMPALLE – OLD WORKS NOT COMPLETED SO FAR – ABNORMAL DELAY –CEMENT AND STEEL 4 H.P. MOTOR AND OTHER MATERIALS UNUTILIZED – NOT RETURNED TO THE STORES – LOSS NEEDS INVESTIGATION AND RECOVERY.

Estimate Rs. 1,75,000/- M.B. No. 3470 A & 4461 A Contractor: Sri A.P. Somasekhara Reddy Work order: Roc. No. W.E.No.D1/86-87/17-8-87, of the E.E., P.R., Chittoor. Time for completion: 16-2-1988.

The work is pending completion since long time. The following quantity of material is still pending with contractor.

14

1. Cement 83 bags (83x62x2 = 10,392.00)

2. Steel – 358.95 RMT. (Double the cost)

3. 4 H.P. Motor (at actual supply rate)

4. A.C. Pressure pipes. 368RR (368x38.49x2 = 28,328/-)

5. CID Joints 89 sets (at actual value)

As verified from the connected files, it is noticed that the work was completely neglected and no action was taken for completion. The balance of materials is still pending with the contractor. Action would need to be taken to recover the above said material at double the cost from the person or persons responsible.

(Para 7 of A.R. on the account of Engineering Fund Panchayat Raj, Chittoor for the year 1991-92).

41. PAYMENT OF ADVANCES TO ASST. ENGINEER SRI Y.VASUDEVA REDDY FOR CONSTRUCTION OF SCHOOL BUILDING – IRREGULAR – ADJUSTMENT PARTICULARS NOT POINTED OUT – NEEDS RECOVERY – Rs.50,000/-

A sum of Rs.50,000/- was paid as advance to Sri Y.Vasudeva Reddy A.E.P.R.Yerpedu for construction of school building under U.K. assistance.

10/91 Imprest paid to A.E. Sri Y.Vasudeva Reddy Rs. 10,000/-1862/12-91 Imprest paid to A.E. Sri Y.Vasudeva Reddy Rs. 20,000/-2232/3-92 Imprest paid to A.E. Sri Y.Vasudeva Reddy Rs. 20,000/-

Total: Rs. 50,000/-

But all the school buildings under U.K assistance were entrusted to the contractors for constructions after calling for tenders. As such the need for payment of advance to A.E. was not explained in audit. The advances paid were not taken to the advances recoverable register. No information is forthcoming the date on which the advances were adjusted to the Engineering Funds. Immediate action may be taken to recover the advances paid to A.E.P.R. Yerpedu.

(Para 29 of A.R. on the account of E.E.P.R. Tirupathi for the year 91.92)

42. EXECUTIVE ENGINEER (PANCHAYAT RAJ) TIRUPATHI DRILLING OF BORE WELLS – DEPARTMENTAL SUPPLY OF GIS(NS) PIPES AND PVC PIPES – UN-UTILISED PIPES NOT RETURNED TO STORES BY THE DRILLING FIRMS – COST NEEDS RECOVERY – Rs. 2,66,136-10.

As could be seen from the stock register of casing files it is found that huge quantities of GIS (MS) pipes and PVC pipes were issued from the Departmental stores to the Bore Well Drilling firms. The unutilized balances shown against each firm were neither returned by the concerned Bore Well Drillers to the departmental stores nor was the cost of the pipes recovered from them which resulted in heavy loss to the Engineering funds of Tirupathi Division.

Further it is noticed that the said firms are not undertaking any drilling work with the P.R. Division Tirupathi from the dates noted against each. The balance of unutilized pipes with the firm as shown below and the cost there off needs recovery.

15

Sl. No.

Name of the Bore well

drilling firm

Page No. of the stock

register & date

Quantity of pipes left with

the firm.

Rate per

Rmts.

Total value to be

recovered.

1. Aronodaya Bore Wells.

25 / 11-6-91

153.49 RRmts of 150.42 (150 mm CIC pipes)

343.21 per

Rmt.

52,679-30

101.42 Rmts (150 mm CIC pipes)

343.21 per

Rmts

34,808-36

2. Manjunadha Bore wells.

45 / 11-9-91

21.03 Mts PVC pipe)

256.34 per mt.

5,390-80

111.50 Mts (CIC pipes)

343.21 PR Mt.

38,267-91 3. Bhagyalakshmi Bore wells.

76 / 11-6-91

69.00 Mts. (PVC pipe)

256.34 Per

RMT.

17,687-46

4. Sultan Bore Wells, Nagari

27 / 26-6-90

44-65 Rmts (175.MM MS steel pipes)

343.21 Per

RMT.

15,324-32

5. Chandana Rock Driller.

33 / 19-2-90

24.33 Rmts (GIC pipe)

343.21 per Mtr.

8,350.29

6. Sreenivasa Bore wells Tirupathi.

69 / 26-2-91

20-12 Rmts. (GIC)

343.21 per mts.

6,905-38

7. Sreenivasa Bore Wells Nagari.

101 / 24-9-90

48.78 Rmts (GIC Pipe)

343.21 Per mtr.

16,741-78

66.26 Rmts (150 mm GIC Pipe)

343.21 22,741-09 8. Jala Kanya Wells. (in page no.127 of the stock register 67 Rmts pipe debited to the amount without any authority)

127 / 7-10-90

12.56 Rmts of 175 mm GIC pipe.

343.21 per mt.

4,310-71

70.63 Rmts of (150 mm pipe)

343.21 per mt.

24,240-92 9.

AMV. Bore Wells Nagari.

170 / 22-9-90

54.45 of 175 mm pipe)

343.21 per mt.

18,687.78

Total 2,66,136-10

(Para 32 of A.R. on the account of E.E. (PR) Tirupathi for the year 91.92)

16

43. PARA NO.89 OF ENGINEERING FUND ACCOUNT OF E.E.P.R. KANDUKUR, PRAKASAM DIST. FOR THE YEAR 1991-92 A.R.W.S. 89.90 GRANT.

Providing P.W.S. Schemes to Kothawana – Construction of infiltration well – Work left incompletely – Wasteful expenditure Rs.70,600/- + Rs. 27,495/-

Estimate Rs. 4.00 lakhs. MB.No.2126 A Contractor:: Sri B.V.Rami Reddy of Ponnalur Vr.No.961/11-91 Rs.79,600/- CCI at & part.

a) The work relating to construction of infiltration well was digged up to 3rd muttu level. For that work a sum of Rs. 79,600/- was paid to the Contractor. The measurements were last recorded in M. Book on 21-10-91 and the balance work was not executed by the contractor after 21-10-91. The expenditure of Rs. 79,600/- met on the above work became wasteful unless the work is completed in all aspects. As such immediate action would need to be taken to get the work complete.

b) Cement – balance cement not returned by the contractor – Double the cost to be recovered.

The following quantities of cement were utilized on the work as detailed below:

Issued Utilized Balance Cement. 27.90 MT. 18.15 M.T. 9.75 M.T.

The balance of 9.75 MT. or 195 bags was not returned by the contractor and the cost of only 18.15 M.T. of cement was recovered in CC-I part bill.

As per rules if the contractor fails to return the balance materials double the issue price has to be recovered from the contractor. The cost of balance quantity of cement amounting to Rs, 27,495/- at double the issue price is worked out below. Balance Amount Cement. 9.75 Mts at Rs.1410/- Per MT Rs. 13,747-50

Total double the cost of Rs.13,747.50 x 2 = 27,495-00

The amount of Rs.27,495/- would need to be recovered from the persons responsible.

44. PARA NO.67: OF ENGINEERING FUND OF ACCOUNT OF E.E.P.R. MARKAPUR, PRAKASAM DISTRICT FOR THE YEAR 1991- 92.

Construction of Elementary school building at Sunkesula Work completed up to basement level – work left incompletely – Wasteful expenditure, Estimate Rs. 85,000/- M.B. No. 770-B. Contractor; Sri P. Masthanaiah Sunkesula – Vr.No.3/12-91 Rs. 17,645-00 CCI.

a) The work relating to construction of Elementary School building at Sunkesula was completed up to basement level. For the above work a sum of Rs. 17,645-00 was paid. The measurements were last recorded in the M. Book on 2-12-91. The balance of work was not executed by the contractor after 2-12-91. The expenditure of Rs. 17,645/- met on the above work, would become wasteful unless the work is completed in all aspects. As such immediate action would need to be taken to get the work completed.

17

The following quantities of cement and steel was utilized on the work as detailed below.

Cement : 3-15 M.T.

Steel 6 mm : 20.59 Kgs.

8 mm : 81.70 Kgs.

12mm : 44.85 Kgs.

Cement and steel issued from the Departmental store were not recorded in the M. Book. In the absence of the same the balance of cement and steel could not be arrived at. If any loss caused on this account would need to be recovered from the persons responsible.

b) In the data statement 15% municipal allowance extra was added on labour component to the rates. But as per lead statement, the distance within a belt of 12 KM. around the Municipal limits shall only be taken into account for purpose of allowing the extra percentage. In this case the distance is 14 KM. Therefore, the 15% Municipal allowance extra on labour component is not admissible.

The rate would need to be revised accordingly and the excess payment made to the contractor on this account would need to be worked out recovered from the persons responsible.

45. PARA NO.68 OF ENGINEERING FUND ACCOUNT OF E.E.P.R. MARKAPUR, PRAKASAM DISTRICT FOR THE YEAR 1991- 92

Construction of Elementary School building of Medapi work completed up to basement level, left incomplete and cement and steel balance not returned Rs. 21,735-00.

Estimate : 35,000-00 M.B. No. 1508-A

Nomination basis by Sarpanch : G.P. Medapi Vr.No.13/3-92 Rs. 33,303-00 CCI & part.

The work relating to construction of Elementary school building at Medapi was completed up to basement level. For the above work a sum of Rs.33,303-00 was paid. The measurements were last recorded in the M. Book on 17-2-92. The balance work was not executed by the contractor after 17-2-92. Action would need to be taken to get the work completed early.

The following quantities of cement and steel were not returned by the contractor to the departmental store.

Issued Utilized Balance 88 MT. 4.90 M.T. 3.10 M.T.

6 mm steel 174.35 Kgs. 41.30 Kgs. 133.05 Kgs. 8 mm -do- 93.00 Kgs. 92.19 Kgs. 0.81 Kgs.

10 mm -do- 286.44 -- 286.44 Kgs. 12 mm -do- 79.37 42.19 Kgs. 37.18 Kgs. 16 mm -do- 31.76 - 31.76 Kgs.

18

The cost of balance quantities of cement and steel, at double the issue price are worked out below to Rs.21,735-00.

Balance AmountCement: 3-10 MT as Rs.1615.00 MT. 5,006.50Steel:- 6 mm. 133.05 Kgs. 12.00 per kg. 1,596.608 mm. 286.44 ‘’ 3,437.2812 mm. 37.18 ‘’ 446.1616 mm. 31.76 ‘’ 381.12

Total 10,869.00

Total double the cost of Rs.10,867-66 x 2 = 21,735-32 or 21,735-00 persons responsible.

46. PARA No. 69 OF ENG. FUND ACCOUNT OF E.E.P.R., MARKAPUR,PRAKASAM DISTRICT FOR THE YEAR 1991-92 SUPPLY OF CEMENT AND STEEL – BALANCE OF COST NOT RECOVERED – Rs.31,436-90. Cement and steel was issued to the contractor for execution of works. But

in respect of these issues only part of the cost of materials issued was recovered and balance amounts as detailed below are still pending recovery. The amounts may be recovered from the next bills. Pending recoveries of the same, the amount of Rs. 31,436.90 is held under objection.

Vr. No. &

Dt. Amount Name of the work

Balance of cement. Rate Total cost

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

21 / 21-3-

92

22,230/- Construction of Ele.School building at Gottipadia. M.B.No.1424– A.

Cement 3.50 MT Steel :- 6mm 15 Kgs. 8mm177 Kgs. 10mm 271 Kgs 1 mm 23 Kgs 16mm 35 Kgs 521-00

1540 MT

12,800/- MT.

5,390-00

6,668-00

14 / 3-3-92

33,778/- Construction of MPP Ele.School buldg. At Sukulavaripalli M.B.No.1653-A.

Cement 1.70 MT.

1540/- MT.

2,618-00

33 / 25-3-

92

44,360/- Construction of Teachers training centre at I.T. M.B.No.17.A.

Cement 2 bags.

32-50 per bag.

165-00

- / 26-2-92

46,472/- Construction of Teachers Training centre at Giddalur M.B.No.1365-A.

Cement 10 bags.

1650/- per MT.

825-00

19

(1) (2) (3) (4) (5) (6) 32 /

23-3-92

32,112/- Construction of Elementary School building at Viswanadhpuram M.B.No.1510.A.

Cement 2.25 MT.

1615/- MT.

3,634-00

31 / 23-3-92.

650-46 Construction of TTC building at Cumbum M.B.No. 6mm 1152-M. 8mm 10mm 12 mm

Steel. 26.00 Kgs. 40.00 Kgs. 4.00 Kgs. 29.00 Kgs.

12/- per KG.

1,200-00

19 / 12-3-

92

37,961/- Construction of Ele.School building at M.R.Chervu M.B.No.1553-A.

Cement. 2 bags. Steel 6mm 8mm 12mm

1594 MT.

58-00 125-00 58-00

Per KG. 241-00

159-00

892-00

30 / 23-3-

92

38,353/- Construction of Ele. School building at Naidupalli M.B.No.1420-A.

Steel. 8mm 38Kgs 10mm 50Kgs 120mm 15Kg

12,000/- P.M.

1,236-00

35 / 30-3-

92

60,262/- Construction of Ele. School building at M.B.No.1560 –A (Completed upto roof slab level).

Cement 18 bags. Steel. 20 mm. 15 Kgs.

1504 M.T.

12/- per

Kg.

1,435-00

11 / 7-3-92

293-88 Construction of TTC building at S.V. Peta M.B.No.1550-A (Completed upto roof slab level).

568-00

Total: 31,436-00

HYDERABAD (G.M MAJID) DATED: 18-01-2008. DIRECTOR OF STATE AUDIT,

A.P., HYDERABAD.

- - 0 - -

20

HEAD WISE DETAILS OF ALL MANDAL PARISHADS FOR THE YEAR 1991-92

Rs. in lakhs.

Sl. No. Name of the Head

Opening Balance

Total Receipts

Total Expenditure

Closing Balance

1 A.I-General Funds 5511.69 3433.67 3244.64 5700.72

2 A-II Management (Administration) 264.12 1049.81 1029.66 284.27

3 B-Agriculture 19.74 2.31 6.40 15.65

4 C. Fisheries -3.78 0.19 0.21 -3.8

5 D. Animal Husbandry -2.55 0.39 0.44 -2.6

6 E-Industries -9.36 12.04 12.27 -9.59

7 F-Elementary Education 5454.64 37554.25 35681.21 7327.69

8 G. Community Development 395.65 5699.8 5433.56 661.89

9 H. Social Welfare 486.35 720.89 824.89 382.35

10 I. Women Child Welfare 403.08 369.02 240.77 531.33

11 J. Roads & Buildings 64.45 124.31 177.89 10.87

12 K. Minor Irrigation 47.19 19.09 28.69 37.59

13 L-Rural water Supply Scheme -1.31 4.86 6.27 -2.72

14 M-Medical and Public Health 0.83 0.34 0.00 1.17

15 N. Applied Nutrition Programme

44.12 23.24 36.99 30.37

16 O. Other schemes 251.72 472.78 606.46 118.04

17 Q-Deposits and advances 576.11 1163.89 1116.56 623.44

21

18 R. Endowments 1.20 1.44 0.72 1.92

19 S. Loans 54.95 9.66 10.97 53.64

20 R. Intensive Agriculture District Programme

-9.93 3.59 3.07 -9.41

21 Crucial Balances 13.32 7.15 12.04 8.43

22 Social Forestry 1.34 0.00 1.16 0.18

23 National Rural Employment Programme

1.75 0.77 1.68 0.84

24 80% JRY 1.63 0.00 1.63 0.00

25 Rural Land Less Employment Gurantee Programme

5.26 1.79 2.06 4.99

26 Mandal Head Quarters (MHQ) 18.35 380.97 375.8 23.52

27 A.P.P. 1.84 0.00 0.00 1.84

28 Elections -0.06 0.00 0.00 -0.06

29 DRDA 0.81 0.27 0.23 0.85

30 G.P.F Account 0.00 0.69 0.69 0.00

31 Land Development Programme 0.03 0.00 0.01 0.02

Total: 13593.18 51057.21 48856.96 15793.43

ABSTRACT

Total Opening balance of all Heads 13593.18

Total Receipts of all Heads 51057.21

64650.39

Total Expenditure of all Heads 48856.96

Total Closing balance of all Heads 15793.43

22

ABSTRACT

MANDAL PARISHADS

DISTRICT WISE RECEIPTS & EXPENDITURE

(Rs. in Lakhs)

Sl. No.

Name of the District

Opening Balance

Total Receipts

Total Expenditure

Closing Balance

1 Srikakulam 464.51 2435.78 2405.84 494.45

2 Vizianagaram 606.53 2070.48 2058.22 618.79

3 Visakhapatnam 741.02 1913.02 1933.96 720.08

4 East Godavari 907.47 3317.32 3304.37 920.42

5 West Godavari 730.66 2926.97 3034.58 623.05

6 Krishna 701.52 2524.76 2541.19 685.09

7 Guntur 737.67 2865.42 2755.46 847.63

8 Prakasam 460.34 2790.96 2568.49 682.81

9 Nellore 652.57 2189.71 2221.02 621.26

10 Chittoor 642.79 5521.46 2906.04 3258.21

11 Cuddapah 698.27 2402.45 2418.96 681.76

12 Ananthapur 831.08 2082.51 2229.51 684.08

13 Kurnool 568.51 2033.12 1928.46 673.17

14 Khammam 473.69 1836.00 1906.43 403.26

15 Warangal 587.52 2110.45 2103.85 594.12

16 Karimnagar 808.8 2611.46 2800.23 620.03

17 Adilabad 732.85 1863.47 2000.31 596.01

18 Nizamabad 463.6 1330.02 1375.63 417.99

19 Nalgonda 641.09 2609.65 2729.07 521.67

20 Medak 376.5 1903.21 1832.51 447.2

21 Rangareddy 766.19 1718.99 1802.83 682.35

Total 13593.18 51057.21 48856.96 15793.43

23

MANDAL PARISHADS

1. A. I GENERAL FUNDS

(Rs. in Lakhs)

Sl. No.


Opening Balance

Total Receipts

Total Expenditure

Closing Balance

1 Srikakulam 238.63 138.45 136.82 240.26

2 Vizianagaram 207.80 157.01 133.73 231.08

3 Visakhapatnam 301.94 171.70 158.07 315.57

4 East Godavari 471.87 343.42 309.36 505.93

5 West Godavari 392.63 250.79 267.69 375.73

6 Krishna 426.66 218.60 241.79 403.47

7 Guntur 480.32 251.12 218.43 513.01

8 Prakasam 248.03 78.49 132.34 294.18

9 Nellore 257.74 149.14 93.7 313.09

10 Chittoor 237.01 197.86 231.91 202.96

11 Cuddapah 276.15 188.35 184.86 279.64

12 Ananthapur 295.84 172.71 148.80 319.75

13 Kurnool 324.68 206.00 134.14 396.54

14 Khammam 218.83 133.40 120.67 231.56

15 Warangal 238.35 119.62 112.62 245.35

16 Adilabad 142.96 77.86 110.32 110.50

17 Karimnagar 266.10 147.33 170.82 242.61

18 Medak 171.43 134.27 97.58 208.12

19 Nizamabad 138.45 87.07 104.63 120.89

20 Nalgonda 0.00 0.00 0.00 0.00

21 Ranga Reddy 176.27 110.48 136.27 150.48

Total 5511.69 3433.67 3244.64 5700.72

24

MANDAL PARISHADS

2. A. II. MANAGEMENT (ADMINISTRATION)

(Rs. in Lakhs)

Sl. No.


Opening Balance

Total Receipts

Total Expenditure

Closing Balance

1 Srikakulam 34.25 66.15 54.23 46.17

2 Vizianagaram 13.62 0 0 13.62

3 Visakhapatnam 27.81 43.76 52.89 18.68

4 East Godavari 5.75 60.52 56.7 9.57

5 West Godavari -4.89 66.11 83.43 -22.21

6 Krishna 13.24 243.47 206.97 49.74

7 Guntur -16.35 31.49 29.4 -14.26

8 Prakasam -9.39 62.82 40.46 12.97

9 Nellore -8.43 17.5 16.88 -7.81

10 Chittoor -3 23.47 20.67 -0.2

11 Cuddapah 9.96 18.15 15.35 12.76

12 Ananthapur 2.37 34.79 28.81 8.35

13 Kurnool -6.82 17.1 11.42 -1.14

14 Khammam 3.32 8.17 12.5 -1.01

15 Warangal 18.62 35.88 35.74 18.76

16 Adilabad 0.3 17.55 12.25 5.6

17 Karimnagar -4 15.54 13.69 -2.15

18 Medak 9.01 36.37 33.93 11.45

19 Nizamabad -3.92 1.82 1.9 -4

20 Nalgonda 169.77 233.44 289.13 114.08

21 Rangareddy 12.9 15.71 13.31 15.3

Total 264.12 1049.81 1029.66 284.27

25

MANDAL PARISHADS

3. B. AGRICULTURE

(Rs. in Lakhs)

Sl. No.


Opening Balance

Total Receipts

Total Expenditure

Closing Balance

1 Srikakulam 1.85 0.00 0.00 1.85

2 Vizianagaram -0.46 0.00 0.00 -0.46

3 Visakhapatnam -0.8 0.00 0.00 -0.8

4 East Godavari 4.88 1.73 3.76 2.85

5 West Godavari -0.32 0.03 0.64 -0.93

6 Krishna 0.39 0.04 0.00 0.43

7 Guntur 3.71 0.01 0.52 3.2

8 Prakasam 1.61 0 0.11 1.5

9 Nellore -8.9 0.04 0.23 -9.09

10 Chittoor 3.5 0.00 0.00 3.5

11 Cuddapah 0.96 0.00 0.00 0.96

12 Ananthapur 1.69 0.00 0.10 1.59

13 Kurnool 3.39 0.00 0.03 3.36

14 Khammam 2.45 0.00 0.17 2.28

15 Warangal 2.73 0.00 0.00 2.73

16 Adilabad 1.02 0.00 0.00 1.02

17 Karimnagar 2.86 0.00 0.35 2.51

18 Medak 0.13 0.04 0.14 0.03

19 Nizamabad -1.78 0.42 0.00 -1.36

20 Nalgonda 0.83 0.00 0.35 0.48

Total 19.74 2.31 6.40 15.65

26

MANDAL PARISHADS

4. C. FISHERIES

(Rs. in Lakhs)

Sl. No.


Opening Balance

Total Receipts

Total Expenditure

Closing Balance

1 Srikakulam -0.11 0.00 0.00 -0.11

2 Vizianagaram -0.58 0.00 0.00 -0.58

3 Visakhapatnam 0.02 0.00 0.00 0.02

4 East Godavari -0.19 0.19 0.17 -0.17

5 West Godavari 0.09 0.00 0.00 0.09

6 Krishna 0.35 0.00 0.00 0.35

7 Guntur -0.01 0.00 0.00 -0.01

8 Prakasam -0.01 0.00 0.00 -0.01

9 Nellore -3.17 0.00 0.00 -3.17

10 Warangal -0.12 0.00 0.00 -0.12

11 Karimnagar 0.19 0.00 0.00 0.19

12 Nizamabad 0.10 0.00 0.04 0.06

13 Medak -0.34 0.00 0.00 -0.34

Total -3.78 0.19 0.21 -3.8

27

MANDAL PARISHADS

5. D. ANIMAL HUSBANDRY

(Rs. in Lakhs)

Sl. No.


Opening Balance

Total Receipts

Total Expenditure

Closing Balance

1 Vizianagaram -0.20 0.00 0.00 -0.20

2 Visakhapatnam 0.23 0.00 0.00 0.23

3 Krishna -1.66 0.00 0.00 -1.66

4 Prakasam 0.02 0.00 0.00 0.02

5 Nellore 0.04 0.00 0.00 0.04

6 Cuddapah 0.00 0.00 0.00 0.00

7 Khammam -1.16 0.00 0.08 -1.24

8 Warangal -0.03 0.01 0.01 -0.03

9 Adilabad 0.00 0.03 0.00 0.03

10 Karimnagar 0.07 0.00 0.00 0.07

11 Medak 0.04 0.35 0.35 0.04

12 Nizamabad 0.10 0.00 0.00 0.10

Total -2.55 0.39 0.44 -2.6

28

MANDAL PARISHADS

6. E. INDUSTRIES

(Rs. in Lakhs)

Sl. No.


Opening Balance

Total Receipts

Total Expenditure

Closing Balance

1 Srikakulam 0.10 0.00 0.00 0.10

2 Vizianagaram -3.67 4.62 4.22 -3.27

3 Visakhapatnam 0.10 0.00 0.00 0.10

4 East Godavari -0.09 0.00 0.00 -0.09

5 West Godavari -2.12 0.09 0.85 -2.88

6 Anantapur -4.23 7.33 7.20 -4.10

7 Khammam 0.04 0.00 0.00 0.04

8 Warangal 0.10 0.00 0.00 0.10

9 Adilabad 0.41 0.00 0.00 0.41

Total -9.36 12.04 12.27 -9.59

29

MANDAL PARISHADS

7. F. ELEMENTARY EDUCATION

(Rs. in Lakhs)

Sl. No.


Opening Balance

Total Receipts

Total Expenditure

Closing Balance

1 Srikakulam 119.79 1892.66 1907.74 104.71

2 Vizianagaram 226.85 1481.82 1501.60 207.07

3 Visakhapatnam 293.66 1366.78 1364.66 295.78

4 East Godavari 341.51 2329.32 2363.54 307.29

5 West Godavari 211.64 2202.81 2204.91 209.54

6 Krishna 217.68 1757.68 1811.94 163.42

7 Guntur 138.13 2076.00 1995.01 219.12

8 Prakasam 274.86 1927.09 1997.49 204.46

9 Nellore 366.86 1639.35 1739.69 266.52

10 Chittoor 453.94 4876.96 2236.63 3094.27

11 Cuddapah 301.51 1778.50 1779.74 300.27

12 Ananthapur 405.69 1559.66 1643.45 321.9

13 Kurnool 237.37 1335.33 1421.06 151.64

14 Khammam 141.45 1379.50 1405.24 115.71

15 Warangal 153.31 1532.48 1567.7 118.09

16 Adilabad 410.83 1307.3 1447.87 270.26

17 Karimnagar 231.38 1743.12 1758.72 215.78

18 Medak 267.53 1352.22 1298.82 320.93

19 Nizamabad 172.16 931.10 964.94 138.32

20 Nalgonda 182.60 1940.28 2005.38 117.50

21 Ranga Reddy 305.89 1144.30 1265.08 185.11

Total 5454.64 37554.26 35681.21 7327.69

30

MANDAL PARISHADS

8. G. COMMUNITY DEVELOPMENT

(Rs. in Lakhs)

Sl. No.


Opening Balance

Total Receipts

Total Expenditure

Closing Balance

1 Srikakulam 20.51 255.93 226.19 50.25

2 Vizianagaram -15.40 292.23 250.01 26.82

3 Visakhapatnam 47.17 237.61 261.18 23.60

4 East Godavari 36.56 402.43 397.42 41.57

5 West Godavari 66.56 279.55 331.83 14.28

6 Krishna -31.63 141.22 105.87 3.72

7 Prakasam -95.88 500.74 289.6 115.26

8 Nellore -12.81 288.52 290.89 -15.18

9 Chittoor -70.4 343.05 341.62 -68.97

10 Cuddapah -5.52 337.83 295.26 37.05

11 Ananthapur 55.91 237.3 312.51 -19.3

12 Kurnool -8.36 400.2 300.76 91.08

13 Khammam 54.49 226.29 282.72 -1.94

14 Warangal 87.06 336.97 312.84 111.19

15 Adilabad 91.49 317.25 264.12 144.62

16 Karimnagar -37.33 260.64 357.26 -133.95

17 Medak -71.97 154.23 177.82 -95.56

18 Nizamabad 67.38 204.94 204.3 68.02

19 Nalgonda 85.97 246.62 258.29 74.3

20 Ranga Reddy 131.85 236.25 173.07 195.03

Total 395.65 5699.8 5433.56 661.89

31

MANDAL PARISHADS

9. H. SOCIAL WELFARE

(Rs. in Lakhs)

Sl. No.


Opening Balance

Total Receipts

Total Expenditure

Closing Balance

1 Srikakulam -4.52 30.61 36.52 -10.43

2 Vizianagaram 32.6 19.63 36.75 15.48

3 Visakhapatnam 11.66 29.12 35.2 5.58

4 East Godavari 2.28 76.63 79.96 -1.05

5 West Godavari 8.07 55.09 72.24 -9.08

6 Krishna 0.78 37.44 47.25 -9.03

7 Guntur 24.1 48.25 64.14 8.21

8 Prakasam 6.37 44.74 38.28 12.83

9 Nellore 16.98 23.66 16.4 24.24

10 Chittoor 15.87 36.72 38.04 14.55

11 Cuddapah 107.33 33.11 85.05 55.39

12 Ananthapur 45.69 28.26 26.44 47.51

13 Kurnool 17.33 35.03 27.7 24.66

14 Khammam 23.84 20.27 24.62 19.49

15 Warangal 18.96 31.1 27.98 22.08

16 Adilabad 20.87 23.42 24.07 20.22

17 Karimnagar 27.18 34.28 33.15 28.31

18 Medak 10.75 30.65 27.38 14.02

19 Nizamabad 30.73 24.12 22.39 32.46

20 Nalgonda 43.74 33.37 37.93 39.18

21 Rangareddy 25.74 25.39 23.4 27.73

Total 486.35 720.89 824.89 382.35

32

MANDAL PARISHADS

10. I. WOMAN AND CHILD WELFARE

(Rs. in Lakhs)

Sl. No.


Opening Balance

Total Receipts

Total Expenditure

Closing Balance

1 Srikakulam 29.99 15.33 5.04 40.28

2 Vizianagaram 22.53 10.9 7.85 25.58

3 Visakhapatnam 17.77 29.75 19.49 28.03

4 East Godavari 25.88 36.23 25.24 36.87

5 West Godavari 25.96 30.7 27.31 29.35

6 Krishna 32.94 28.2 16.93 44.21

7 Guntur 36.77 32.86 23.46 46.17

8 Prakasam 21.27 25.55 15.37 31.45

9 Nellore 8.23 22.59 9.2 21.62

10 Chittoor 11.88 10.81 7.15 15.54

11 Cuddapah 12.56 13.22 10.75 15.03

12 Ananthapur 6.23 14.28 5.68 14.83

13 Kurnool 8.59 7.09 4.33 11.35

14 Khammam 14.76 9.89 5.06 19.59

15 Warangal 5.92 10.2 7.55 8.57

16 Adilabad 10.12 6.11 3.81 12.42

17 Karimnagar 21.67 12.42 13.72 20.37

18 Medak 29.53 13.08 6.39 36.22

19 Nizamabad 19.34 10.69 8.61 21.42

20 Nalgonda 21.2 14.97 10.32 25.85

21 Rangareddy 19.94 14.15 7.51 26.58

Total 403.08 369.02 240.77 531.33

33

MANDAL PARISHADS

11. J. ROADS AND BUILDINGS

(Rs. in Lakhs)

Sl. No.


Opening Balance

Total Receipts

Total Expenditure

Closing Balance

1 Srikakulam -3.68 1.13 0.94 -3.49

2 Vizianagaram 45.63 5.03 2.41 48.25

3 Visakhapatnam 3.93 0.00 1.25 2.68

4 East Godavari -9.52 17.75 23.4 -15.17

5 West Godavari 7.28 5.04 4.97 7.35

6 Krishna 5.71 45.27 67.13 -16.15

7 Guntur 23.23 1.51 8.93 15.81

8 Prakasam -7.59 8.82 12.48 -11.25

9 Nellore 12.06 13.25 17.01 8.3

10 Chittoor -10.24 11.33 7.87 -6.78

11 Cuddapah 0.34 0.00 0.00 0.34

12 Ananthapur -6.83 0.00 1.36 -8.19

13 Kurnool 0.31 0.74 1.06 -0.01

14 Khammam 6.73 1.34 11.3 -3.23

15 Warangal -1.74 5.97 4.25 -0.02

16 Adilabad 0.04 0.00 1.5 -1.46

17 Karimnagar 2.49 0.34 0.84 1.99

18 Medak -10.38 5.52 8.88 -13.74

19 Nizamabad 1.87 0.01 1.06 0.82

20 Nalgonda 0.85 0.27 0.14 0.98

21 Rangareddy 3.96 0.99 1.11 3.84

Total 64.45 124.31 177.89 10.87

34

MANDAL PARISHADS

12. K. MINOR IRRIGATION

(Rs. in Lakhs)

Sl. No.


Opening Balance

Total Receipts

Total Expenditure

Closing Balance

1 Srikakulam 4.45 3.15 5.17 2.43

2 Vizianagaram 0.05 6.47 4.51 2.01

3 Visakhapatnam -4.32 0.00 0.21 -4.53

4 East Godavari 0.59 0.13 2.07 -1.35

5 West Godavari 0.68 0.00 0.01 0.67

6 Krishna 0.30 2.05 2.71 -0.36

7 Guntur 1.02 0.20 0.31 0.91

8 Prakasam 1.84 0.00 0.04 1.8

9 Nellore 4.13 0.13 0.08 4.18

10 Chittoor -1.04 0.00 0.00 -1.04

11 Cuddapah 0.12 0.00 0.00 0.12

12 Ananthapur 5.10 0.08 0.72 4.46

13 Kurnool 0.21 0.00 0.00 0.21

14 Khammam 2.81 0.41 0.12 3.1

15 Warangal 3.14 0.00 0.75 2.39

16 Adilabad 6.11 0.00 2.88 3.23

17 Karimnagar 6.92 5.31 7.67 4.56

18 Medak 1.79 0.00 0.00 1.79

19 Nizamabad -0.99 1.15 0.29 -0.13

20 Nalgonda 9.73 0.01 0.85 8.89

21 Rangareddy 4.55 0.00 0.30 4.25

Total 47.19 19.09 28.69 37.59

35

MANDAL PARISHADS

13. L. RURAL WATER SUPPLY SCHEME

(Rs. in Lakhs)

Sl. No.


Opening Balance

Total Receipts

Total Expenditure

Closing Balance

1 Srikakulam -0.20 0.00 0.00 -0.2

2 Vizianagaram 2.24 0.8 0.57 2.47

3 Visakhapatnam -0.86 0.00 0.16 -1.02

4 East Godavari 0.09 0.25 0.26 0.08

5 West Godavari 0.49 0.00 0.00 0.49

6 Krishna 0.19 0.00 0.00 0.19

7 Guntur 0.00 0.02 0.05 -0.03

8 Prakasam 0.03 0.00 0.00 0.03

9 Nellore -0.32 0.41 0.00 0.09

10 Chittoor 0.79 0.00 0.00 0.79

11 Ananthapur 0.14 0.00 0.00 0.14

12 Kurnool -0.42 0.00 0.00 -0.42

13 Khammam 1.51 0.00 0.53 0.98

14 Warangal -2.00 1.06 0.43 -1.37

15 Adilabad -1.32 0.40 1.24 -2.16

16 Karimnagar 1.84 0.12 0.66 1.30

17 Medak -2.34 1.76 2.36 -2.94

18 Nizamabad -0.03 0.03 0.00 0.00

19 Nalgonda -0.05 0.01 0.01 -0.05

20 Rangareddy -1.09 0.00 0.00 -1.09

Total -1.31 4.86 6.27 -2.72

36

MANDAL PARISHADS

14. M. MEDICAL AND PUBLIC HEALTH

(Rs. in Lakhs)

Sl. No.


Opening Balance

Total Receipts

Total Expenditure

Closing Balance

1 Srikakulam 0.24 0 0 0.24


3 East Godavari -0.55 0.34 0 -0.21

4 Krishna 0.02 0 0 0.02

5 Nellore 0.08 0 0 0.08

6 Cuddapah 0.91 0 0 0.91

7 Kurnool -0.04 0 0 -0.04

8 Medak -0.08 0 0 -0.08

Total 0.83 0.34 0 1.17

37

MANDAL PARISHADS

15. N. APPLIED NUTRITION PROGRAMME

(Rs. in Lakhs)

Sl. No.


Opening Balance

Total Receipts

Total Expenditure

Closing Balance

1 Srikakulam -0.13 0.18 0.17 -0.12


3 Visakhapatnam 5.18 0 0.25 4.93

4 East Godavari 2.58 0.77 0.7 2.65

5 West Godavari 1.52 0 0.01 1.51

6 Krishna 2.36 0 0 2.36

7 Prakasam 0.14 0 0 0.14

8 Nellore 1.2 0 0 1.2

9 Ananthapur -0.02 0 0 -0.02

10 Khammam -1.52 0.84 0.95 -1.63

11 Warangal 1.34 0.01 0.01 1.34

12 Adilabad -3.21 1.06 0.38 -2.53

13 Karimnagar -0.55 0 0 -0.55

14 Medak 1.32 0 0 1.32

15 Nizamabad 0.01 0 0.01 0

16 Nalgonda -0.03 0 0 -0.03

17 Rangareddy 33.9 20.38 34.51 19.77

Total 44.12 23.24 36.99 30.37

38

MANDAL PARISHADS

16. O. OTHER SCHEMES

(Rs. in Lakhs)

Sl. No.


Opening Balance

Total Receipts

Total Expenditure

Closing Balance

1 Srikakulam -0.71 4.09 4.87 -1.49

2 Vizianagaram 36.82 68.62 90.6 14.84

3 Visakhapatnam -0.9 1.7 4.85 -4.05

4 East Godavari 5.28 14.08 13.6 5.76

5 West Godavari 3.71 5.83 5.13 4.41

6 Krishna 0.85 0 0 0.85

7 Guntur 13.5 0.69 2.31 11.88

8 Prakasam -0.1 0 0 -0.1

9 Nellore 6.27 7.48 10.55 3.2

10 Chittoor -6.42 0 0 -6.42

11 Cuddapah 1.62 0 1.28 0.34

12 Ananthapur 25.21 4.62 25.62 4.21

13 Kurnool 9.66 0 0.15 9.51

14 Khammam 2.02 11.23 6.3 6.95

15 Warangal 15.61 4.13 5.5 14.24

16 Adilabad -60.05 20.54 55.45 -94.96

17 Karimnagar 152.08 283.43 345.52 89.99

18 Medak 2.35 0.5 0.52 2.33

19 Nizamabad 7.51 1.43 4.47 4.47

20 Nalgonda 38.33 44.41 29.74 53

21 Rangareddy -0.92 0 0 -0.92

Total 251.72 472.78 606.46 118.04

39

MANDAL PARISHADS

17. Q. DEPOSITS AND ADVANCE

(Rs. in Lakhs)

Sl. No.


Opening Balance

Total Receipts

Total Expenditure

Closing Balance

1 Srikakulam 29.3 28.1 28.15 29.25

2 Vizianagaram 30.41 23.35 25.97 27.79

3 Visakhapatnam 37.45 32.03 35.29 34.19

4 East Godavari 19.95 26.7 22.95 23.7

5 West Godavari 15.93 30.84 35.21 11.56

6 Krishna 27.14 50.74 40.09 37.79

7 Guntur 8.74 42.01 35.94 14.81

8 Prakasam 19.69 42.6 41.87 20.42

9 Nellore -10.74 27.68 24.21 -7.27

10 Chittoor 12.39 21.26 22.15 11.5

11 Cuddapah -10.44 25.56 38.32 -23.2

12 Ananthapur -5.43 30.81 35.86 -10.48

13 Kurnool -14.08 31.63 27.81 -10.26

14 Khammam 3.18 43.87 35.12 11.93

15 Warangal 42.83 31.48 27.17 47.14

16 Adilabad 113.73 91.95 76.42 129.26

17 Karimnagar 120.76 100.65 83.4 138.01

18 Medak -33.05 169.85 174.16 -37.36

19 Nizamabad 25.84 65.46 61.46 29.84

20 Nalgonda 89.04 95.98 96.74 88.28

21 Rangareddy 53.47 151.34 148.27 56.54

Total 576.11 1163.89 1116.56 623.44

40

MANDAL PARISHADS

18. R. ENDOWMENT

(Rs. in Lakhs)

Sl. No.


Opening Balance

Total Receipts

Total Expenditure

Closing Balance


2 Visakhapatnam 0.11 0.41 0.44 0.08

3 East Godavari -0.34 1.03 0.28 0.41

4 Krishna 0.07 0 0 0.07

5 Prakasam -0.45 0 0 -0.45

6 Kurnool 0.31 0 0 0.31

7 Warangal 0.01 0 0 0.01

8 Karimnagar 0.89 0 0 0.89

Total 1.20 1.44 0.72 1.92

41

MANDAL PARISHADS

19. S. LOANS

(Rs. in Lakhs)

Sl. No.


Opening Balance

Total Receipts

Total Expenditure

Closing Balance

1 Srikakulam -0.34 0.00 0.00 -0.34

2 Vizianagaram 7.42 0.00 0.00 7.42

3 Visakhapatnam 0.87 0.16 0.02 1.01

4 East Godavari 3.71 2.47 2.16 4.02

5 West Godavari 2.93 0.09 0.35 2.67

6 Krishna 6.15 0.05 0.51 5.69

7 Guntur 5.77 0.01 0.62 5.16

8 Prakasam 1.37 0.07 0.45 0.99

9 Nellore 21.78 0.00 0.56 21.22

10 Chittoor -1.49 0.00 0.00 -1.49

11 Cuddapah 2.79 0.00 0.00 2.79

12 Ananthapur -0.46 0.00 0.16 -0.62

13 Kurnool -3.62 0.00 0.00 -3.62

14 Khammam 0.77 0.79 0.91 0.65

15 Warangal 3.43 0.85 0.61 3.67

16 Adilabad 0.71 0.00 0.00 0.71

17 Karimnagar 1.19 0.76 0.38 1.57

18 Medak 0.78 4.37 4.18 0.97

19 Nizamabad 2.12 0.00 0.00 2.12

20 Nalgonda -0.66 0.04 0.06 -0.68

21 Rangareddy -0.27 0.00 0.00 -0.27

Total 54.95 9.66 10.97 53.64

42

MANDAL PARISHADS

20. R. INTENSIVE AGRICULTURE DISTRICT PROGRAMME (Rs. in Lakhs)

Sl. No.


Opening Balance

Total Receipts

Total Expenditure

Closing Balance

1 Srikakulam -4.91 0.00 0.00 -4.91

2 East Godavari -2.77 3.33 2.80 -2.24

3 West Godavari 0.50 0.00 0.00 0.50

4 Krishna -0.02 0.00 0.00 -0.02

5 Guntur -0.01 0.01 0.00 0.00

6 Prakasam -1.11 0.00 0.00 -1.11

7 Nellore -0.03 0.00 0.00 -0.03

8 Khammam 0.17 0.00 0.14 0.03

9 Adilabad -1.16 0.00 0.00 -1.16

10 Nalgonda -0.59 0.25 0.13 -0.47

Total -9.93 3.59 3.07 -9.41

MANDAL PARISHADS

21. CRUCIAL BALANCES (Rs. in Lakhs)

Sl. No.


Opening Balance

Total Receipts

Total Expenditure

Closing Balance

1 Karimnagar 13.32 7.15 12.04 8.43

Total 13.32 7.15 12.04 8.43

MANDAL PARISHADS

22. SOCIAL FORESTRY (Rs. in Lakhs)

Sl. No.


Opening Balance

Total Receipts

Total Expenditure

Closing Balance

1 Nellore 1.33 0.00 1.16 0.17

2 Ananthapur 0.01 0.00 0.00 0.01

Total: 1.34 0.00 1.16 0.18

43

MANDAL PARISHADS

23. NATIONAL RURAL EMPLOYMENT PROGRAMME

(Rs. in Lakhs)

Sl. No.


Opening Balance

Total Receipts

Total Expenditure

Closing Balance

1 Guntur -1.44 0.27 0.54 -1.71

2 Nellore 0.37 0.00 0.37 0.00

3 Cuddapah 2.81 0.13 0.39 2.55

4 Karimnagar 0.01 0.37 0.38 0.00

Total 1.75 0.77 1.68 0.84

MANDAL PARISHADS

24. 20 % J R Y

(Rs. in Lakhs)

Sl. No.


Opening Balance

Total Receipts

Total Expenditure

Closing Balance

1 Karimnagar 1.63 0.00 1.63 0.00

Total 1.63 0.00 1.63 0.00

MANDAL PARISHADS

25. RURAL LAND LESS EMPLOYMENT GURANTEE PROGRAMME

(Rs. in Lakhs)

Sl. No.


Opening Balance

Total Receipts

Total Expenditure

Closing Balance

1 Cuddapah 0.55 0.00 0.52 0.03

2 Nizamabad 4.71 1.79 1.54 4.96

Total: 5.26 1.79 2.06 4.99

44

MANDAL PARISHADS

26. MANDAL HEAD QUARTER

(Rs. in Lakhs)

Sl. No.


Opening Balance

Total Receipts

Total Expenditure

Closing Balance

1 Guntur 18.35 380.97 375.80 23.52

Total: 18.35 380.97 375.80 23.52

MANDAL PARISHADS

27. ANUVARTHIKA POSHAKA PADHAKAM

(Rs. in Lakhs)

Sl. No.


Opening Balance

Total Receipts

Total Expenditure

Closing Balance

1 Guntur 1.84 0.00 0.00 1.84

Total: 1.84 0.00 0.00 1.84

MANDAL PARISHADS

28. ELECTION STAFF

(Rs. in Lakhs)

Sl. No.


Opening Balance

Total Receipts

Total Expenditure

Closing Balance

1 Ananthapur -0.06 0.00 0.00 -0.06

Total: -0.06 0.00 0.00 -0.06

MANDAL PARISHADS

29. D R D A

(Rs. in Lakhs)

Sl. No.


Opening Balance

Total Receipts

Total Expenditure

Closing Balance

1 Cuddapah 0.81 0.27 0.23 0.85

Total: 0.81 0.27 0.23 0.85

45

MANDAL PARISHADS

30. G P F ACCOUNT

(Rs. in Lakhs)

Sl. No.


Opening Balance

Total Receipts

Total Expenditure

Closing Balance

1 Warangal 0.00 0.69 0.69 0.00

Total: 0.00 0.69 0.69 0.00

MANDAL PARISHADS

31. LAND DEVELOPMENT PROGRAMME

(Rs. in Lakhs)

Sl. No.


Opening Balance

Total Receipts

Total Expenditure

Closing Balance

1 Cuddapah 0.03 0.00 0.01 0.02

Total: 0.03 0.00 0.01 0.02

46

HEAD WISE DETAILS OF ALL ZILLA PARISHADS FOR THE YEAR 1991-92

(Rs. in Lakhs)

Sl. No. Name of the Head

Opening Balance

Total Receipts

Total Expenditure

Closing Balance

1 A.I-General Funds 10765.65 2721.55 2499.19 10988.01

2 A-II Management (Administration)

1381.29 7856.57 8079.78 1157.98

3 B. Secondary Education

3161.97 19226.80 19220.46 3168.31

4 C. Social Welfare 264.72 471.31 526.31 209.72

5 D. Minor Irrigation 395.01 557.85 386.74 566.12

6 E. Intensive Agricultural District Programme (IADP)

275.10 0.00 0.02 257.08

7 F. Railways 37.37 17.55 14.75 40.17

8 G. Endowments 24.50 6.70 16.36 14.84

9 H. Roads and Buildings

3652.66 10817.47 10459.06 4011.07

10 I. Rural Water Supply Scheme

- 1274.03 6419.27 6454.04 -1308.80

11 J. Other Schemes 1798.10 13798.56 13663.47 1933.19

12 K. Deposits & Advances

7717.20 16298.00 15598.90 8416.30

13 L. Loans Accounts - 82.66 63.11 69.01 - 88.56

14 M. Medical and Health

- 5.07 26.80 9.26 12.47

15 N. G.P.F (85.38) A/c

2827.84 1238.79 613.29 3453.34

16 O. Telugu Grameena Kranthi Padhakam

- 17.51 22.40 27.93 - 23.04

17 Panchayat Raj Employees Pension Fund

- 2.65 3.48 16.32 - 15.49

47

18 House Building Advance Provincialised (Non-Teaching Staff)

2.69 22.95 15.12 10.52

19 Vimukthi 8.74 2.40 11.89 - 0.75

20 J.R.Y& P.R. Engg. 30.93 1304.32 1313.58 21.67

21 Miscellaneous Head 267.07 464.52 507.21 224.38

22 NAP, Kollapur 121.95 216.20 78.09 260.06

23 Pension Fund 2.15 47.36 32.32 17.19

Total: 31335.02 81603.96 79613.20 33325.78

ABSTRACT

Total Opening balance of all Heads 31335.025

Total Receipts of all Heads 81603.96

112938.985

Total Expenditure of all Heads 79613.20

Total Closing balance of all Heads 33325.78

48

ABSTRACT ZILLA PARISHADS

DISTRICT WISE RECEIPTS & EXPENDITURE (Rs. in Lakhs)

Sl. No.


Opening Balance

Total Receipts

Total Expenditure

Closing Balance

1 Srikakulam 657.91 2897.69 2994.58 561.02

2 Vizianagaram 953.83 2350.56 2253.51 1050.88

3 Visakhapatnam 1542.83 2593.82 2719.92 1416.73

4 East Godavari 2246.48 345.46 325.59 2266.35

5 West Godavari 1528.98 5208.54 5031.08 1706.44

6 Krishna 1251.89 4644.49 4485.01 1411.37

7 Guntur 1870.11 4669.80 4493.74 2046.17

8 Prakasam 6614.98 5268.88 5426.16 6457.7

9 Nellore 875.8 3785.64 3427.69 1233.75

10 Chittoor 1580.95 4474.39 4057.36 1997.98

11 Cuddapah 1122.84 3669.02 3588.92 1202.94

12 Ananthapur 1419.37 4197.07 4149.61 1466.83

13 Kurnool 570.68 3420.17 3325.35 665.5

14 Khammam 999.54 3404.69 3278.53 1125.7

15 Warangal 873.69 3917.59 4054.09 737.19

16 Karimnagar 1520.83 3888.73 3635.22 1774.34

17 Adilabad 690.71 3083.02 3112.26 661.47

18 Mahbubnagar 1384.01 4741.03 4514.56 1610.48

19 Nizamabad 355.62 3054.12 2829.92 579.82

20 Nalgonda 1217.96 5019.54 4924.98 1312.52

21 Medak 999.35 3729.72 3506.46 1222.61

22 Rangareddy 1056.66 3239.99 3478.66 817.99

Total 31335.02 81603.96 79613.2 33325.78

49

ZILLA PARISHADS

1. GENERAL FUNDS

(Rs. in Lakhs)

Sl. No.


Opening Balance

Total Receipts

Total Expenditure

Closing Balance

1 Srikakulam 408.58 94.03 73.47 429.14

2 Vizianagaram 143.05 56.01 46.99 152.07

3 Visakhapatnam 231.65 154.44 191.46 194.63

4 East Godavari 456.25 43.94 11.69 488.5

5 West Godavari 88.86 170.92 173.83 85.95

6 Krishna 437.65 145.66 72.38 510.93

7 Guntur 167.07 138.16 85.96 219.27

8 Prakasam 5524.92 233.11 274.44 5483.59

9 Nellore 125.36 122.29 71.48 176.17

10 Chittoor 238.26 98.23 63.34 273.15

11 Cuddapah 237.52 196.87 161.93 272.46

12 Ananthapur 285.91 51.44 85.99 251.36

13 Kurnool 420.49 250.47 197.28 473.68

14 Warangal 270.28 129.65 23.12 376.81

15 Karimnagar 228.52 107.94 233.72 102.74

16 Adilabad 419.25 173.45 111.9 480.8

17 Mahabubnagar 304.55 161.81 138.68 327.68

18 Nizamabad 199.52 105.2 43.54 261.18

19 Nalgonda 119.15 98.9 72.25 145.8

20 Medak 181.51 79.82 75.45 185.88

21 Rangareddy 277.3 109.21 290.29 96.22

Total 10765.65 2721.55 2499.19 10988.01

50

ZILLA PARISHADS

2. MANAGEMENT (ADMINISTRATION)

(Rs. in Lakhs)

Sl. No.


Opening Balance

Total Receipts

Total Expenditure

Closing Balance

1 Srikakulam 55.92 48.97 145.98 -41.09

2 Vizianagaram 30.86 34.19 42.71 22.34

3 Visakhapatnam 329.86 1171.01 1163.84 336.93

4 East Godavari -36.57 51.02 30.8 -16.35

5 West Godavari 230.49 800.13 802.99 227.63

6 Krishna -18.36 836.94 774.43 44.15

7 Guntur -92.42 46.33 52.56 -98.65

8 Prakasam 0.00 0.00 0.00 0

9 Nellore 19.63 810.26 820.28 9.61

10 Chittoor 15.46 1080.28 1072.49 23.25

11 Cuddapah -9.59 48.58 54.87 -15.88

12 Ananthapur 305.43 1208.29 1334.73 178.99

13 Kurnool 15.51 1190.85 1204.99 1.37

14 Khammam 221.11 154.44 187.14 188.41

15 Warangal -3.46 28.59 31.4 -6.27

16 Karimnagar 42.36 22.53 28.37 36.52

17 Adilabad -58.35 25.75 22.75 -55.35

18 Mahabubnagar 242 81.49 65.88 257.61

19 Nizamabad 53.94 153.57 163.13 44.38

20 Nalgonda 20.92 25.6 29.04 17.48

21 Medak 3.98 19.05 32.45 -9.42

22 Rangareddy 12.57 18.7 18.95 12.32

Total 1381.29 7856.57 8079.78 1157.98

51

ZILLA PARISHADS

3. SECONDARY EDUCATION

(Rs. in Lakhs)

Sl. No.


Opening Balance

Total Receipts

Total Expenditure

Closing Balance

1 Srikakulam 43.98 877.02 833.46 87.54

2 Vizianagaram 41.46 620.21 602.75 58.92

3 Visakhapatnam 57.81 463.26 436.14 84.93

4 East Godavari 210.91 21.28 46.80 185.39

5 West Godavari 74.00 1199.21 1231.53 41.68

6 Krishna 72.84 1251.76 1231.36 93.24

7 Guntur 317.36 1246.52 1193.94 369.94

8 Prakasam -17.50 905.76 847.87 40.39

9 Nellore -18.08 970.39 960.51 -8.20

10 Chittoor 21.27 1014.89 976.47 59.69

11 Cuddapah 124.82 815.52 796.97 143.37

12 Ananthapur 87.55 920.37 917.47 90.45

13 Kurnool 128.08 847.22 782.21 193.09

14 Khammam 223.35 691.88 725.27 189.96

15 Warangal 240.98 855.67 1034.28 62.37

16 Karimnagar 252.67 1120.31 1089.66 283.32

17 Adilabad 168.75 684.34 673.61 179.48

18 Mahabubnagar 577.06 940.86 1052.49 465.43

19 Nizamabad 58.62 797.23 769.78 86.07

20 Nalgonda 59.35 1236.53 1257.84 38.04

21 Medak 196.77 914.42 873.05 238.14

22 Rangareddy 239.92 832.15 887.00 185.07

Total 3161.97 19226.80 19220.46 3168.31

52

ZILLA PARISHADS

4. SOCIAL WELFARE

(Rs. in Lakhs)

Sl. No.


Opening Balance

Total Receipts

Total Expenditure

Closing Balance

1 Srikakulam -38.46 21.00 38.89 -56.35

2 Vizianagaram -22.61 12.02 12.52 -23.11

3 Visakhapatnam 44.07 22.00 22.93 43.14

4 East Godavari -0.59 12.17 14.43 -2.85

5 West Godavari -28.46 0.00 0.63 -29.09

6 Krishna 29.94 36.25 11.60 54.59

7 Guntur 70.63 74.16 118.84 25.95

8 Prakasam 12.5 26.64 31.34 7.80

9 Nellore 16.27 16.78 34.42 -1.37

10 Chittoor 13.22 31.15 18.13 26.24

11 Cuddapah -8.6 20.47 7.95 3.92

12 Ananthapur -4.04 14.21 18.5 -8.33

13 Kurnool -2.69 0.00 0.00 -2.69

14 Khammam 23.94 12.72 6.21 30.45

15 Warangal 26.64 15.46 24.74 17.36

16 Karimnagar -9.04 17.86 15.60 -6.78

17 Adilabad 38.06 13.37 10.02 41.41

18 Mahabubnagar 23.66 24.95 16.74 31.87

19 Nizamabad 16.00 15.09 18.91 12.18

20 Nalgonda 30.49 24.83 32.37 22.95

21 Medak 6.91 29.08 28.04 7.95

22 Rangareddy 26.88 31.10 43.50 14.48

Total 264.72 471.31 526.31 209.72

53

ZILLA PARISHADS

5. D. MINOR IRRIGATION

(Rs. in Lakhs)

Sl. No.


Opening Balance

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