annual review report on the working of … · more has been observed in dtos viz ranga reddy,...

ANNUAL REVIEW REPORT ON THE WORKING OF TREASURIES,

PAY AND ACCOUNTS OFFICE, HYDERABAD

IN TELANGANA FOR THE YEAR 2014-15

OFFICE OF THE ACCOUNTANT GENERAL (A&E)

ANDHRA PRADESH and TELANGANA

HYDERABAD

GOVERNMENT OF TELANGANA

ii

Executive Summary

This Annual Review on working of Treasuries in the State of Telangana is

prepared on the basis of major deficiencies noticed during compilation and

verification of accounts and local inspections of treasuries conducted during

2014-15 for improving the functioning of treasuries. Major irregularities and

deficiencies noticed are detailed below:

I. Defects noticed in Compilation of Accounts:

Instances of delay in rendition of monthly account by treasuries by 10 days or

more has been observed in DTOs viz Ranga Reddy, Hyderabad, Nizamabad

and Medak during 2014-15. (Paragraph 2.2)

While submitting the accounts for the year 2014-15, the following

deficiencies were noticed. a) Misclassification of Charged expenditure under

voted, b) non-consultation with AG (A&E) prior to operation of new sub

heads c) operation of unauthorized minor head 118 which is not a minor head

authorized in List of Major and Minor Heads below MH 8342, d)wrong

operation of Group Sub Heads 06 and 10 for centrally sponsored schemes and

state matching share after introduction of Group Sub Head 12, e) recording

the transactions under wrong sub heads (01, 02) under MH8675-00-106

(Reserve Bank Deposits) and f) wrong depiction of transactions under

Contingent Fund ( MH 8000). (Paragraph 2.3)

43,836 vouchers amounting to ` 1,664.50 crore were kept under objections

for want of vouchers in our office during 2014-15. (Paragraph 2.4)

There were huge adverse balances under deposit heads due to ineffective

reconciliation process with plus and minus memorandum. (Paragraph 2.5)

3,676 Abstract Contingent bills amounting to ` 374.36 crore were lying

unadjusted due to non-submission of Detailed Contingent bills to the end of

31/3/2015. (Paragraph 2.6)

Cases of non-receipt of GPF debit vouchers in our office leading to items

being kept un-posted. (Paragraph 2.8.1)

iii

Cases of GPF final withdrawals without insisting DDO’s copy and drawals

after expiry of currency of Authorization. (Paragraph 2.8.2)

There were misclassifications of debits of Class IV GPF, CPS, ZPPF

amounting to ` 1.13 crore and Credits amounting to ` 1.71 crore under

regular GPF during the year 2014-15. (Paragraph 2.8.3)

Alteration Memoranda proposals for clearance of 418 GPF debit items

amounting to ` 4.04 crore were awaited from various treasuries for the year

2014-15. (Paragraph 2.8.4)

Incorrect booking of GPF credits and debits amounting to ` 33.50 lakh and

` 6.25 crore respectively of Non-All India Services (NAIS) under All India

Services (AIS) (MH 8009-01-104) (Paragraph 2.8.5)

There were 9,645 GPF schedules amounting to ` 10.15 crore wanting from

all the Treasuries. (Paragraph 2.8.6)

II. Defects and other irregularities noticed in inspection of Treasuries for the

year 2014-15:

In respect of IMPAcT package used by Treasuries for generating the state

accounts the systemic deficiencies in specified area of operation viz

accounting package, pension package, and GPF Class IV package were

reviewed and discussed. (Paragraph 3.51)

We assessed the state of Internal Control mechanisms in the Treasuries and

found it to be deficient. (Paragraph 3.5.2 to 3.5.7)

There were huge amount of Class IV credits and debits lying un-posted in

their individual accounts which poses the risk of excess payment from GPF

at the time of final settlement. (Paragraph 3.3.1)

iv

We observed in two STOs that amount of ` 25.9 lakh pertains to DA

arrears, initially credited into Compulsory Savings Scheme due to non-

allotment of GPF account numbers remained unadjusted. (Paragraph 3.6.5)

We found non-reimbursement of interest by State Government on Zilla

Parishad Provident Fund for the period 2011-2014 to the extent of

` 8.43 crore at DTO Mahabubnagar. (Paragraph 3.6.6)

We noticed fake and fraudulent drawal of pensions at STO Thungathurthy

amounting to ` 79.48 lakh and excess payment of pension in other STOs

amounting to ` 9.98 lakh. (Paragraph 3.7.1)

During analytic review of pension and voucher database, we observed that

Dearness Relief is being paid on both the pensions when two pensions are

drawn by same pensioner and consolidation of pension was not done in

3,605 cases. (Paragraphs 3.8.2)

We noticed deficiencies in maintenance of PD Accounts at DTO(Urban),

Hyderabad (Paragraph 3.9)

There was huge retention of stock of stamps neither utilized nor transferred

to the Commissioner of stamps and Registration. (Paragraph 3.18)

We observed in two DTOs, non-recovery of salary advance given to

employees participated in strike during 2011-12 to 2013-14 amounting to

` 23.73 crore (Paragraph 3.23).

v

Sl.No. Contents Page No.

1 Executive Summary ii

2 Part-1: Introduction 1

3 Part-2: Defects noticed during compilation

and verification of accounts 3

4 Part-3: Defects and other irregularities

noticed during inspection of treasuries 11

5 Part-4: Annual Review Report on working of

Pay and Accounts Office, (TS), Hyderabad 39

6 Annexures 43

Table of contents

Annual Review Report 2014-15

1

Introduction

1.1 Treasuries and Sub-treasuries in Telangana function under the administrative

control of the Directorate of Treasuries and Accounts (DTA), Telangana, Hyderabad

under the Finance Department of the State Government. In addition to the treasuries,

the following authorities also attend to treasury functions and/or render accounts to

this office.

Pay and Accounts Officer, Hyderabad.

Joint Director (JD), Pension Payment Office (PPO), Hyderabad.

Pay and Accounts Officer (Telangana Bhavan), New Delhi.

Telangana State Legislature, Hyderabad

1.2 The Treasury is the nucleus of the accounting system of Government. The

treasuries maintain records of financial transactions and conducts necessary checks as

per Treasury Code and financial rules on the flow of Funds. District Treasury acts as

the receiver and disburser of the State Government funds. It also renders monthly

accounts to the Accountant General to prepare State Government‟s account on

monthly and annual basis.

1.3 Computerization in the State treasuries started way back in 1990 with the help of

Telangana Technological Services Ltd (APTS). Computerization in treasuries started

initially with primary compilation of accounts using „C-TAS‟ package developed on

„COBOL‟. In April 2009, APTS rolled over to „IMPAcT‟ package by re-engineering

the „C-TAS‟ package using web technologies. Of late, several modules were added to

the package and at present almost all major functional areas were covered. „IMPAcT‟

package can be accessed through „https://treasury.ts.gov.in‟. The application

software was designed using open source software such as PHP and the data is being

maintained in „Postgress‟ RDBMS.

1.4 Government of Telangana has also initiated another IT project called

Comprehensive Financial management system (CFMS) to replace existing treasury IT

application and to cover other internal stakeholders in the Government like Finance

PART-I


2

Department, Administrative Departments, Heads of Departments, and Accountant

General (A&E) with interface/linkages with external stake holders like RBI, agency

banks.

Organizational set-up:

1.5 The hierarchical structure of the Department of Treasuries and Accounts is as

follows:

ORGANISATIONAL SET-UP

All the 27 Divisional Sub Treasuries, 108 Sub-Treasuries functioning in the

State are Banking Treasuries (Details vide Annexure 1.1 and 1.2).

Scope and Methodology of Treasury Inspection:

1.6 The inspection of the District Treasuries and sampled sub treasuries covered the

period 2013-14 was conducted in 2014-15. The inspection was carried out in

accordance with auditing standards prescribed by CAG of India. The scope of the

inspection was three fold - financial audit, compliance audit and performance audit.

1.7 We analyzed the data of districts obtained from the DTA for the period 2014-15

relating to pension payments and HRMS. We have also analyzed both IT and non IT

processes relating to accounts preparation, pension payments, and class IV GPF

maintenance, etc.

Finance Department

Pay & Accounts Office, Telangana,

Hyderabad

Director of Treasuries and Accounts

(DTA)

District Treasuries

(10) Joint Director, Pension Payment Offices,

Hyderabad

Sub Treasuries

(108)

243 (243)

Divisional Sub Treasuries

(27)

Assistant Pension Payment

Offices (9)


3

Compilation process:

2.1 The Accountant General (A&E), AP and Telangana is responsible for compiling

the accounts of Government of Telangana. Each District Treasury furnishes to the

Accountant General an account for each department (called Sub-Account) and

consolidated „Main Account‟ incorporating the total receipts and charges for the

entire district covering all government departments in the district. Each main account

is supported by consolidated schedule of deductions corresponding to the schedules of

each sub account, a consolidated list of payments and memorandum of reconciliation

making the totals of the list of payments and the amount in the account and in the

schedule of deductions agrees. Along with the Accounts the Treasury furnishes all

the supporting documents including the vouchers. The Main Accounts section in AG

office receives the main accounts from all the District Treasury Offices. The

Accountants verify the main account with the respective sub account to see that the

Major Head figures shown in the main account tallies with the Major Head totals

shown in the sub account for each of the Major Head. The Main Account is then sent

to Book Section for preparation of Monthly Civil Account and Sub Accounts are sent

to respective Compilation Sections of the Accounts Wing for detailed compilation.

Defects in compilation and verification of accounts:

Delay in rendition of Monthly Accounts:

2.2 Completeness of accounts means that all transactions relevant to the year/month

of accounts are included leaving no transaction over looked. Accounts comprising of

wanting sub-accounts, vouchers, and schedules effects the completeness objective.

Timely rendition of monthly account by the District Treasuries with supporting

documents is a pre requisite for the preparation of monthly civil account and monthly

expenditure report. Delay in rendition of monthly accounts by District Treasuries

adversely impacts the timely rendition of the monthly civil accounts to the State

Government by the office of the A.G (A&E).

PART-II


4

Instances of delay in rendition of monthly account by 10 days or more has

been observed in four Districts1. Details are shown in Annexure-2.1.

Deficiencies in rendering of Accounts:

2.3 The Digital Access of Treasury Data (DATA) by Accountant General was

envisaged to obtain online treasury data to eliminate redundancy and duplication of

data entry at Treasury and AG office and for speedy generation of Monthly Civil

Accounts. The project was implemented under two sub processes i.e., obtaining Main

Account wise data online in order to generate the Monthly Civil Account and

obtaining Sub Account data to book the detailed account.

Physical vouchers received from the treasuries are checked against the

voucher data downloaded from the DTA website for revenue and capital heads.

While submitting the accounts for the year 2014-15 to the Accountant General office

the following deficiencies were noticed.

(a) Continued misclassification of CHARGED expenditure under VOTED:

Despite reporting this lapse in the previous annual review report, to classify the

expenditure transactions in respect of Major heads 2012, 2049, 6003, 6004 and 2014

(Minor Head 102 High Court) under CHARGED, it is observed that the expenditure

continues to be booked under VOTED.

(b) Operation of new sub head: The Central Government has delegated the power of

opening of new sub head of account to the State Government vide Notification

No.S10036/1/18/TA/Part-I/3836 DT: 26/12/1981. This power is, however, is to be

exercised in consultation with AG (A&E). We noticed that the State Government is

not taking prior concurrence of the Accountant General (A&E) nor this office was

informed whenever a new sub head was opened. Whenever a new head of Account is

operated, this office had requested to enclose the copy of the G.O to the concerned

Sub account. No action is taken till date in this regard.

1 DTOs of Ranga Reddy, Hyderabad, Nizamabad and Medak Districts


5

(c) Operation of unauthorized Minor Head under MH 8342:We noticed that

treasuries are wrongly operating Minor Head 118 which is not a minor head

authorised in the List of Major and Minor Heads under MH 8342. We suggested

operating Minor head „120-Miscellaneous Deposits‟ in its place. Some Treasuries till

date are operating Minor Head 118 under MH 8342.

(d) Operation of Group Sub Head 10 & 06 in place of 12: From 2014-15 onwards,

operation of Group Sub Head 10 & 06 for centrally sponsored schemes and State

Matching share respectively has been dispensed with and is replaced by a single

Group Sub head 12. It is observed that treasuries in some cases are still operating

Group Sub Head 10 & 06.

(e) Incorrect operation of Sub Head under MH 8675- Reserve Bank Deposit:

Treasuries are required to show the net result of receipt and payment under the

suspense head 8675-Reserve Bank Deposit. The net receipts are debited to this head

and the net payments credited to it. The amount booked under this head by all the

Treasuries are consolidated by Accountant General and the net total credits or net

total debits for the entire state are finally transferred to the head 8999 - cash balance-

Deposit with RBI.

We noticed from the accounts that the Treasuries are operating incorrect

classification for recording the transactions relating to Treasuries and Headquarters

and vice versa. The correct sub head classification 01 should be used for booking

transactions relating to Treasuries while sub head 02 should be used for booking

transactions relating to Headquarters Receipt and Payments to avoid discrepancy in

accounts.

(f) Operation of Major Head 8000-Contingency Fund: All transactions connected

with contingency fund should be recorded under Major Head 8000. The actual

expenditure incurred out of advances from the contingency fund will be recorded by

the Departmental Officers under MH 8000-Contingency Fund “with the same head as

would have been recorded had it been met out of consolidated fund” i.e. under the

relevant minor, sub and detailed head. For this purpose separate codes from 201 to

716 should be operated to reflect the service major head. We noticed that the


6

Treasuries while booking expenditure under contingency fund are not adopting the

above procedure.

(g) Non-operation of minor head 115 under MH 2071-01-115:

As per List of Major and Minor Heads of Accounts (LMMH) issued by Government

of India the expenditure on leave encashment benefits at the time of retirement,

termination of service, etc are to be classified under „MH2071-01-115‟. We found

that the treasuries are classifying leave encashment benefits of the retiring employees

under Sub Detail Head-018-Encashment of Earned Leave, below respective

Departmental Service Major Head. This is against codal provision.

Recommendations:

i. DTA should review the budget document on its receipt and take

necessary action with Finance Department for correction of budget.

ii. Necessary validations may be made in the budget master to avoid

misclassification.

iii. On line updation of HOA masters in Treasury IMPAcT to ensure

smooth synchronization of budget masters between DTA database and

VLC database of AG Office.

Non-submission of vouchers by Treasuries:

2.4 In order to keep a proper watch on the receipt of accounts, vouchers and schedules

from the treasuries, a joint physical verification of sampled vouchers with treasury

representatives was introduced. We noticed significant quantum of missing vouchers

involving almost all treasuries. There are relatively more missing vouchers under

heads relating to Education, Social Security, Welfare and Pension. The recurrence of

missing vouchers every month would indicate laxity at the level of DTO to render

complete account to this office.

During the year 2014-15, we observed that 43,836 items were kept under

objections for want of vouchers in this office amounting to `1,664.50 crore. To

conclude that these vouchers do not involve fraudulent payments, it is vital that the

treasury officers concerned make special efforts to trace and forward the wanting

vouchers/ furnish certificate of payment as per extant rules.


7

We have brought this issue of missing vouchers to the notice of Government

during 11/2014 separately vide Lr No.AG(A&E)/eLOP/2014-15/123174 dated 18-11-

2014 to strengthen the internal control mechanism in treasuries with particular focus

on the reasons for missing vouchers and for non-recurrence of short fall.

Adverse balances under Deposit Accounts:

2.5 A deposit account can have a positive balance or nil balance. A negative balance

indicates that the expenditure is more than the amount deposited. This could primarily

arise due to misclassification of expenditure.

As per G.O.Ms.No.60 Fin & Plg (FW TFR) Dept, dt:24-2-90 read with Note

(4) under instructions 22 under TR 16 of APTC Vol-I, the P.D. Administrator should

reconcile the balances in their PD accounts with the Bank every month and with the

treasuries every quarter taking into account all the transactions of receipts and

payments. A certificate of acceptance of balances should be issued by the

administrator to the treasuries within a fortnight ending each quarter to ensure

accurate maintenance of accounts.

However, reconciliation process is ineffective resulting in adverse balance

aggregating to ` 1,132.07crore under MH 8342, 8443, 8448, 8449 and 8550 as on

31/3/2015 as detailed in Annexure 2.2.

Recommendations:

We observed that the adverse balance in the Deposit accounts was due to

misclassification at the time of compilation of monthly account by treasuries. DTA

may consider introduction of reconciliation of receipts and payments figures

furnished in plus and minus memorandum with the Sub Account to avoid

accounting misclassifications and ensuring accuracy of amount booked.

Delay in adjustment of advances on Abstract Contingent (AC) Bills:

2.6 As per Sub Rule 18 (d) under Treasury Rule 16 and subsequent Government

Orders (Numbers 391 and 507 of April/May 2002 of the Finance department), all

advances drawn through AC Bills are to be adjusted through Detailed Contingent

(DC) bills within three months. In any event, a third AC bill is not to be admitted till


8

the first unsettled AC bill is settled. Non-compliance to the above rule was also

pointed out in all the previous Review Reports but to no effect.

Financial Rules allow Drawing and Disbursing Officers (DDOs) to draw

advance in anticipation of certain expenditure through Abstract Contingent Bills (AC)

Bills. The money so drawn is classified as final expenditure in the accounts. Further,

the Rules provide that DDOs should submit evidence of actual expenditure (Detailed

Contingent or DC bills) within three months of the drawal of AC bills (Advance).

Non submission of DC bills renders the expenditure under AC Bills opaque. Further,

to the extent of non-receipt of DC Bills, the expenditure shown in the Finance

Accounts cannot be vouched as correct or final.

To the end of 31/3/2015, a total of 3,676 AC bills amounting to

`374.36 crore drawn are outstanding as shown in the Annexure- 2.3.

Loan Accounts:

2.7 During the year 2014-15, we noticed the following deficiencies.

Misclassification of recoveries towards loan and interest there on:

(a) We noticed from the schedules attached to pay bills that Motor Car

Advance towards Principal which was rightly classifiable under

MH 7610-202-04 was wrongly classified into Motor Cycle

Advance under MH 7610-202-05. Likewise recoveries effected

towards HBA interest (MH 0049-04-800-01-001) was misclassified

under HBA Principle (MH 7610-201-05).

(b) AIS HBA (MH 7610-201-04) was wrongly classified into Non-AIS

(MH 7610-201-05).

(c) Motor Car Advance drawn by MLAs (MH 7610-00-202-07-000)

was wrongly classified under Non-MLAs (MH 7610-00-202-04-

000).

(d) Motor Car Advance drawn by Ministers (MH 7610-00-200-06-

000) was wrongly classified under MH 7610-00-202-04-000.

All these above misclassifications lead to delay in issuing of Clearance

Certificates to loanees.


9

In Two DTOs2, loan recovery schedules for the month March 2015

amounting to `12,00,000/-were wanting. Details vide Annexure-2.4

G.P.F. Accounts:

2.8As per note 3 under Rule 15 A of A P Provident Fund Manual, the sum overdrawn

by the subscribers shall forthwith be repaid in one lump sum by the subscriber and in

default of such repayment, it shall be ordered by the sanctioning authority to be

recovered from his emoluments either in lump sum or in such number of monthly

instalments as may be determined by the Administrative department of the secretariat.

During the year 2014-15, this office noticed the following irregularities.

2.8.1 Due to non-receipt of debit vouchers in AG office, the amount booked was

kept under un-posted. Subsequently in11GPF accounts final payment was authorized

without taking into account these un posted missing debits which resulted in over

payment of`4,49,468/- .Accordingly, DTOs/DDOs were instructed to recover excess

amount paid to these retired employees from their pensionary benefits. DTOs/DDOs,

however, are yet to initiate recoveries of excess payments. Details are shown

inAnnexure 2.5.

2.8.2 Treasuries often making final withdrawal payment on subscriber intimation

without insisting on the DDOs copy of authorization. In two cases final payments

were made without original authorization. (Annexure-2.6). In addition, we observed

in seven cases that final payments were made by Treasury after the expiry of currency

of authorization as detailed inAnnexure-2.7.

2.8.3 Proper classification is a pre requisite for the correct maintenance of accounts.

All drawing officers who present bills to the Treasury have to see that the bills are

correctly classified. Further at the Treasury level, it should be ensured that the

accounts are compiled correctly on the basis of classification recorded by the

departmental officer. The DDOs and treasury officials are, therefore, jointly

responsible for correct classification of transactions. We noticed misclassifications of

debits of Class IV GPF, CPS, ZPPF amounting to ` 1.13 crore and Credits amounting

2DTO, Nizamabad and DTO, Mahabubnagar


10

to ` 1.71 crore under regular GPF during the year 2014-15.This is fraught with the

risk of the inflating/deflating the GPF balance. Details are shown in Annexure-2.8.

2.8.4 As per the GPF Rules the Treasury Officer should keep himself informed of

the number of un-posted items each month and ensure that prompt action is taken in

pursuance of missing debits and credits. Further, after the dispatch of monthly

treasury account, if the Treasury Officer discovers the classification of any item in

that or in the previous month is erroneous or when a departmental officer brings any

wrong classification in the accounts to the notice of the Treasury Officer, he should

propose an Alteration Memorandum (AM). The AM may be carried out in the

accounts of the month under preparation and sent to the A.G. along with the Treasury

Account for the current month.

Alteration Memoranda proposals for clearance of 418 debit items amounting

to `4.04 crore lying unadjusted in AG office is awaited from various treasuries for

the year 2014-15 details are given in Annexure -2.9.

2.8.5 We noticed from the GPF schedules/vouchers that Treasuries booked GPF

credits amounting to `33.50 lakh and debits amounting to `6.25 crore of Non-All

India Services (NAIS) under All India Services (8009-01-104). Further, the same was

incorrectly booked under Sub Account 111. Details are shown in the Annexure-2.10.

2.8.6 The schedules in support of GPF recoveries along with an abstract are

transmitted to this office along with the accounts every month. During the year 2014-

15we noticed that 9,645 schedules amounting to `10.15 crore are wanting from all the

Treasuries. Details are shown in the Annexure-2.11.


11

Section – I Over view of the functioning of Treasuries.

Introduction:

3.1The Treasuries and Accounts Department was created to ensure strict compliance

of financial rules and procedures relating to all Government transactions. The

Departmental functioning assumed much significance with the growing need for more

financial control over the increasing Government transactions involving huge public

expenditure.

Treasury management of late has become much more demanding task because

of expenditure commitment of Government going faster than its revenue receipts,

resulting in increasing pressure on Government Finance. Treasury officials at all

levels are the vital link in the government delivery system. Treasuries have refined its

functioning by improving systems and procedures. Some of the major initiatives are

compilation of computerized accounts, payment of pension and salaries through bank

and monitoring of budget controlled expenditure of the government.

Planning and conduct of inspection:

3.2 Inspection process starts with the assessment of risk faced by Treasuries based on

expenditure incurred by various departments, criticality/complexity of activities and

over all internal control mechanism. Findings of the inspection are expected to enable

the DTA to take corrective action that will lead to improved financial management of

the organization.

DEFECTS AND OTHER IRREGULARITIES NOTICED DURING

INSPECTION FOR THE YEAR 2014-15

PART-III


12

Details of District Treasury Offices and Sub Treasury Offices inspected during

the year:

3.3During 2014-15, nine DTOs, 32 STOs and Director of Treasuries and Accounts

(DTA), Hyderabad out of10 DTO, 190 STOs and one DTA were inspected and 19

Inspection Reports containing 225 paras were issued. The list of offices inspected

during the year is given in Annexure-3.1.

During the course of inspection minor irregularities and objections were

settled at treasury level by providing remedial measures wherever required. The

major objections relating to excess payment of pension, GPF, incidence of incorrect

operation of Personal Deposits, non-accountability of funds drawn on AC Bills, which

were not settled, etc, were brought out into Inspection Reports and communicated to

DTA/DTOs/STOs.

Outstanding Inspection Reports and Paras:

3.4 The Accountant General (A&E) arranges to conduct periodical inspection of

Treasuries to test check transactions and verify maintenance of accounts and other

records as prescribed in the rules and regulations. These inspections are followed

up by inspection reports incorporating the irregularities detected during the inspection

and not settled on the spot. All Inspection Reports are issued to the Treasury

inspected with copies marked to the District Treasury and Director of Treasuries and

Accounts for compliance. As per instructions under TR 31 of APTC Vol-1, the

Treasury Officer shall dispose off post audit objections periodically within a fortnight

of its receipt and shall maintain a post audit register to watch clearance of paras. As of

31 March 2015, there were 397Inspection Reports containing 1259 paras pending

settlement due to non-receipt of replies/ compliance by the DTO. District wise

analysis of outstanding Inspection Reports and paras to the end of March 2015 is

given in Annexure -3.2.


13

Recommendations:

The Director of Treasuries and Accounts may ensure and conduct periodical

reviews to settle the paras and to strengthen the internal control and monitoring

mechanism at all levels. The observations made in various inspection reports during

the year 2014-15 are detailed in subsequent paras.

Significant findings:

Section-II System issues and Internal Control Systems:

3.5.1 Treasuries have become increasingly dependent on Computerized Information

System to carry out business operations and service delivery and to process, maintain

and report essential information. As a consequence the confidentiality, integrity,

availability and reliability of computerized data and of the systems that, process,

maintain and report these data are a major concern to the management.

The records relating to treasury transactions in IMPAcT package was also test

checked to evaluate the efficiency and effectiveness of the system in achieving the

targeted objective and to assess the adequacy of good practices of information

technology governance along with the controls build to ensure data integrity, security

of data and other IT assets.

We noticed the following deficiencies in specified areas of operation.

(a) IT policies and infrastructure:

Poor maintenance of project documentation

Inadequate backup policies

Absence of business continuity plan.

(b) Accounting packages: IMPAcT package is being used by the treasuries for

primary compilation of AP state Accounts. Likewise, the treasuries have

developed Human Resource Management System (HRMS) package which is

designed to process the salaries and other entitlements of the employees of

State Government drawing pay and allowances through Treasury department.

It is linked with the IMPAcT package to facilitate submission of pay bills etc.


14

A related application for about 25,000 DDOs who can submit their bills online

through internet is available on the URL https://treasury.ts.gov.in .We

reviewed the functional accuracy and the monthly processes carried out in

IMPAcT for generating the state accounts and noticed the following short

comings.

Errors in Classification Master Tables in Treasury Database and non-

synchronization of Classification Masters between DTA database and

AG‟s database

Inaccurate linkage between DDOs and HOA and no facility to link

employee‟s ID with certain entitlement bills (leave salary, arrears of

salary, leave encashment , LTC, Medical claim) in HRMS module

Misclassification between budget and non-budgeted heads

No system based linkage between AC and DC bills

Absence of DDO-wise expenditure reconciliation

Non standardisation of master‟s data of employees in HRMS package

Variation between Ledger Balance with system balance in respect of P.D.

Account.

(c) Pension packages: In the Treasuries and Accounts department the pension

payments are processed through pension package which is part to IMPAcT

package. We reviewed the pension management system in District Treasuries

in its entirety by selecting the PPOs at random and our findings are shown

below.

Inadequate validations and controls in Master Details

Capturing duplicate pension ID and allotment of multiple pension IDs to

one pensioner posed the risk of double payments

Absence of system controls in respect of payment effective dates in respect

of time limit pensions.

No link between anticipatory pension/gratuity payment with employee ID

and absence of payment details in the system

Non automation of transfer of PPO from one station to other station

resulting in delay and hardship to the pensioner and ensuring payment only

at one station

https://treasury.ts.gov.in/


15

(d) Class IV GPF management: The accounts of Class IV GPF are maintained

electronically in the Treasuries. We reviewed the systemic issues of the

package and noticed the following short comings.

Inaccurate linkage of employee ID with GPF subscribers

No facility to capture sanction order details in the system

Errors in computation of interest on adjustments

Manual process in allotment of GPF account number, capturing of

nomination details and issuing FW authorizations

Non maintenance of GPF broad sheets impacted internal control

mechanism

No proper control in the system to arrest/minimise misclassification of

regular GPF into Class IV GPF and vice versa

Assessment of the Internal Control System:

3.5.2 Internal control is defined as a process, effected by an entity's management,

and other personnel, designed to provide reasonable assurance regarding the

achievement of objectives in the following categories:

Effectiveness and efficiency of operations;

Reliability of financial reporting; and

Compliance with laws and regulations.

It plays an important role in preventing and detecting fraud and protecting the

organization's resources.

The following table gives overview of organizational goals / objectives and

control procedures based on understanding of the Treasuries and Accounts

Department and international best practices.


16

Table: Organizational Objectives and Control Procedures DTO’s Objectives

Preventive Control Detective Control Operational Objectives:

DTO’s Objectives Preventive Control Detective Control

Operational Objectives:

a) To carry out treasury

operations (receiving

and making payments

on behalf of

government) in an

economical, efficient

and effective manner

b) To carry out certain

payments (MH 2054,

2071) where DTO

himself is DDO, in a

regular and efficient

manner

c) To render quality

service to its clients

d) To adopt national

/international best

practices in treasury

management

Compliance objectives

e) To comply with

applicable

laws/regulations (IT

Act, VAT Act, statutory

codes and manuals) in

its operations

Reporting objectives

f) To render monthly

account to AG timely

and accurately

g) To render various

statutory and MIS

reports and returns to

higher authorities

Availability of updated

operational manuals

Documentation in files,

registers, working papers

enabling accountability &

transparency

System of Diary & Dispatch

Separation of duties

(preparer of bill, checker of

bill, cashier, cheque

authorizing officer)

Provision of different

registers to facilitate

operations and to watch

compliance to

orders/instructions

Maintenance of Guard file,

calendar of Return (COR)

Supervision;

Monitoring and Feedback

to field staff

Annual physical verification

of records

Reconciliation of figures

Top management reviews at

the level of DTA

Checklists for key processes

(passing DDO‟s bills,

making first pension

payments, revision in

monthly pensions)

System of Assurance memo

/ certificates by DDOs /

dealing assistant

Inspection by

higher authorities,

Internal Audit, AG

Management

review by experts,

Rendition of

reports & returns to

higher authorities

which may be

inter alia designed

to watch

compliance of

orders by

subordinate offices.

Suggestion scheme

Effective grievance

settlement system

Open environment

enabling expression

of grievances,

complaints

Establishment of

performance

indicators


17

We tried to assess the state of internal control system of the District Treasuries

through review of codes, manuals and GOs, walk through and review of transactions.

Our findings are contained in subsequent paragraphs.

Inspection by the District Collector:

3.5.3 During the course of the treasury inspection, the details of supervisory control of

the District Collector in treasury management in District Treasury Office, in the light

of GO Ms. No 157Finance & Planning (FW TFR) Department dated 22.04.1989 was

enquired. We have enquired about the collector‟s roll on the functioning of the

Treasury and observed that there is no formal laid down procedure to assess the work

done of the DTO by the Collector.

Inspection by the Director of Treasuries and Accounts:

3.5.4 The Subsidiary Rule 3 under Treasury Rule 4 of Treasury Code Volume–I

stipulates that the Director of Treasuries and Account (DTA) or Dy. Director of

Treasuries and Accounts shall inspect the District Treasury once a year

We have examined the inspection report of the DTA and observed that the

questionnaire used relates to the manual system. The questionnaire has to be modified

to assess the effectiveness and efficiency of the treasury operation in light of

computerization.

Reconciliation and verification:

3.5.5 Financial Rules and Government Orders envisage mandatory reconciliation of

receipts and expenditure figures between the Department and that of the Treasury.

Reconciliation is a control mechanism to detect fraud and to ensure correctness of

accounts. Timely reconciliation will not only help in detecting frauds /

misappropriations and misclassifications but also enable the Drawing and disbursing

officer (DDO) to report his figures to his Head of Department (HOD) for effective

budget control and monitoring.

Our review of reconciliation mechanism in DTOs revealed that the DDOs are

not reconciling the receipts and expenditure figures regularly. Though the Dist.


18

Treasury has stated that there was no pendency of reconciliation, the relevant records

could not be produced to the Inspection Party.

Record keeping (Documentation):

3.5.6 Documentation is a significant control procedure which facilitates audit trial,

institutional memory, inquiry and learning of lessons from the past. Periodical

closings of all the registers are required to be submitted to the higher authorities for

better management control. We reviewed the state of documentation and found there

is no record management documentation available in the treasury. The important

records like Guard file / Office order file / GO file Stock register, Asset Register, are

not maintained properly / not updated.

We also noticed that some registers do not contain page count certificate or

authority for maintaining them (e.g. Register of LOC, Register of repayment of

Deposit and Register of objected bills, etc). Periodical closings of the registers are not

submitted to the higher authorities. Service books are not properly maintained.

Annual physical verification of the service books of staff are not being done regularly

by DTO.

Anti-Fraud policy:

3.5.7 It is the responsibility of those charged with governance of the entity to ensure,

through oversight of management, that the entity establishes and maintains internal

control to provide reasonable assurance with regard to reliability of financial

reporting, effectiveness and efficiency of operations and compliance with applicable

laws and regulations. In relation to fraud, it is important to recognize that the

responsibility for the prevention and detection of fraud and error rests primarily with

the management of the entity through a system of internal control. The responsibility

for adequate and timely disclosure of any cases of fraud and corruption rests with the

management and the responsibility of ensuring reliability and results of operation

must include concerns arising from risk of fraud and corruption. The management is

expected to document the system established for prevention, detection, follow-up and

reporting of fraud and corruption.


19

We reviewed the anti-fraud mechanism in DTOs through Treasury Inspection

questionnaire. However, DTOs gave evasive and irrelevant replies which hindered

proper assessment of anti-fraud policies and practices.

Section-III Defects noticed in GPF

3.6 Review of Class IV GPF accounts maintained in Treasuries revealed the

following.

Un posted Class IV GPF Credits/Debits:

3.6.1 In five DTOs GPF Credits amounting to `3,90,14,020/- were lying un posted.

GPF debits amounting to` 46,43,318/- were accumulated as un posted for the last

three years. Non-accountal of credits leads to deflation of balance in the accounts

depriving the subscriber of his own dues. Non-accountal of GPF debits in the

accounts will inflate the balances in the account which may lead to excess drawal

from the fund. Details shown in Annexure-3.3

We ascertained from the department that most of the un-posted debits pertains

either to the subscribers who were already retired/died. As the final payments were

settled without posting these misclassified debits, the final payment resulted in excess

withdrawal from the fund.

Excess payment of GPF Final Withdrawal Amounts:

3.6.2 Final withdrawal cases are being finalized based on the latest accounts

statements and not reviewed right from the commencement of the service. Due to

non-review of previous account statements, the missing debits, if any, was not

brought to account. This resulted in excess payment of final withdrawal of GPF

amount of ` 70,947/- in respect of two Class IV employees at DTO. Details are shown

in Annexure-3.4.

Non-Transfer of GPF balance to other Districts on transfer of Class IV

employee:

3.6.3When a Class IV subscriber is transferred from one district to another district,

new GPF number is allotted to the subscriber and the balance amount is being

transferred manually as a separate transaction in the GPF database. We noticed that


20

balances in respect of Class IV employees who were transferred from DTO

Karimnagar to Nizamabad district were still maintained in the accounts of

Karimnagar district. Details are shown in Annexure-3.5

Non-Payment of social security cum booster scheme:

3.6.4 In the event of the death of subscriber, the legal heirs are entitled for payment of

additional amount under the scheme.

In order to be eligible for the benefits under the scheme, a GPF balance should not

have fallen less than the limits shown below during three years prior to date of death

of subscriber.

a. `8,000 in the case of Gazetted Officer

b. `6,000 in the case of Non Gazetted Officers

c. `2,000 in the case of last grade employees

Additional amount payable under the scheme is the amount equal to the average

of latest 36 months balance restricting to a maximum of `20,000/-.

We noticed that in DTO Nalgonda the benefit of the scheme was not extended

in five cases.

Non-transfer of amounts from Compulsory Savings Scheme (CSS) account to

GPF Accounts:

3.6.5The arrears of DA in respect of employees, to whom GPF account number has

not been allotted, shall be credited to the Compulsory Savings Scheme MH 8009-01-

101-03 under Public Account. These amounts are subsequently transferred to GPF

account whenever GPF account is opened. We found in STO, Jadcherla and

Kalvakurthy under DTO Mahabubnagar, that an amount of `13,20,858/- and

` 12,71,488/- respectively were shown as outstanding under CSS account.

Action may be taken to obtain relevant details of the Subscribers from the

concerned DDOs and strive to clear the outstanding in CSS accounts.


21

Non-allotment of PRAN numbers under Contributory Pension Scheme accounts

at STO Kalvakurthy.

3.6.6 State Government employees recruited on or after 1st September 2004 are

covered under the new pension scheme (NPS) which is defined as “Contributory

Pension Scheme” (CPS). In terms of the scheme the employee contributes 10% of

his/her Basic Pay and Dearness Allowance and equal contribution is to be made by

the State Government. Government has entered into an agreement with National

Securities Depository Limited (NSDL) on 2-11-2008 to maintain the records of

contribution and its investment in various pensions and fund schemes. The

employee‟s share of pension is credited to the HOA 8342-117-04-001 and the share of

the employer to the HOA 8342-117-04-002 both amounts are finally transferred to

NSDL account.

On verification, we observed in Sub Treasury Kalvakurthy that PRAN

numbers were not allotted to 214 employees due to various reasons, which leads to

financial loss to the employee, and an amount of `3,34,118which were already

deducted as employees share of CPS remained unadjusted.

Recommendations:

Immediate action may be taken for allotment of PRAN numbers to the

employees in consultation with DDOs concerned.

Non-reimbursement of Interest on Zilla Parishad Provident Fund (ZPPF)

3.6.7 The deductions made from the salaries of ZP employees towards provident fund

and payments made there from are recorded in the Deposit account under MH 8338.

The individual PF accounts are maintained by the CEO of the district. On retirement

or death of any employee interest is paid along with the accumulated credits during

final settlement. We observed in Mahabubnagar district that the interest was not being

reimbursed by the Government on year to year basis. The interest due on PF account

worked out to `8.43 crore for the years from 2011-12 to 2013-14. However, no

budget provision was made and consequently interest obligation was not discharged

by the state government resulting in understatement of revenue expenditure and

revenue deficit.


22

Table:3.1 Interest on ZPPF to be reimbursable by Government in the district of Mahabubnagar.

Year Interest due on ZPPF

(` in crore)

2011-12 2.15

2012-13 2.85

2013-14 3.43

Total 8.43

Recommendations:

The interest liability on ZP GPF of other districts may also be calculated and

apportioned between AP and Telangana.

Adverse balance in GPF accounts of Class IV:

3.6.8 A GPF account can have a positive balance or nil balance. A negative balance

indicates that the drawal from the fund is more than the amount deposited. This could

primarily arise due to misclassification of debits. The DTO being the paymaster and

the account keeper has to check the balance available before making payment. The

system also should provide a prompt for any debit drawn over and above the credit

balance available in the account.

In five DTOs we observed adverse balances in 68 cases of Class IV GPF

accounts to the end of March 2014.The minus balances were mainly due to non-

accountal / misclassification of Debits or balances lying in suspense. No attempt was

made to recover the over drawn amount or to ascertain the reasons for minus balances

by taking up the matter with the DDOs concerned. The over drawal attracts levy of

penal interest. Details vide Annexure-3.6

Lapses in recovery of Temporary Advance:

3.6.9 Temporary Advance may be granted to a subscriber not exceeding half the

amount at her credit or three month‟s pay whichever is less. Further, as per Rule 14

(1) (c) of AP GPF Rules recovery of Temporary Advance should be recovered in

monthly equal installments not less than 12 and not more than 36 installments.

We observed in two DTOs certain lapses in recovering the GPF advance such

as non-assignment of installments numbers, assigning of unequal amount of


23

installment, non-effecting of recovery, stoppage of recovery abruptly or continuation

of recovery beyond stipulated installments. Details shown vide Annexure-3.7 (i), (ii)

and (iii)

Section-IV Pensions

Defects noticed in Pensions:

Excess payment of pensionary benefits:

3.7.1We noticed excess payment of pension in 9 DTOs and 32 Sub-Treasuries

amounting to ` 89.46 lakh.

Excess payment of pension occurred due to the following reasons

Fake and Fraudulent Bills of Pension Payments at STO Tungaturthi, Nalgonda

District `79.48 lakh(Annexure-3.8)

Short/Non-recovery of commuted portion of pension `4. 65 lakh(Annexure-

3.9)

Excess payment of Additional Quantum of pension ` 1.64 lakh. (Annexure-

3.10)

Excess payment of Life Time Arrears `1.13 lakh. (Annexure-3.11)

Excess payment of Anticipatory Family Pension `2.53 lakh(Annexure-3.12)

Pensions undrawn for more than one year:

3.7.2As per amended instruction 60 under TR 16 of A.P.T.C. Vol-I, when a pensioner

has failed to receive his pension for one/three years as the case may be, the Disbursing

Officer should make enquiries through the District Police, as to the cause of his non

appearing stating clearly where the pensioner was residing, and the pension should

not be paid till the enquiry is completed and the payment of pension shall be

continued if no objection is found as a result of the enquiry.

As per amended SR 86 (b) of TR 16 under A.P.T.C Vol-1, if the pensioner

later appears and if the amount of arrears exceeds ` 5,00,000/- the payment of such

arrears shall not be paid without obtaining approval of the previous sanctioning

authority.


24

During the inspection of three STOs in three DTOs, 32 cases of pensions not

drawn for more than one year were noticed. However, no enquiry was initiated by the

pension disbursing authority to ascertain the reasons for non-drawal. Details Vide

Annexure-3.13.

Data analytics:

3.8 Data analytics (DA) involves processes and activities designed to obtain and

evaluate to extract useful information. The results of Data Analytics may be used to

identify areas of key risk, fraud, errors or misuse; improve business efficiencies;

verify process effectiveness and influence business decisions.

Data Analytics can also be used to find unusual accounting entries or

transactions. Example include

Outliers

Inliers where they are not expected

Too many or few transactions

Unexplained items

Unusual relation between items

Inconsistency

Results of Analysis of Voucher Data:

3.8.1We also analyzed voucher data for the month of March 2015 downloaded from

DTA server and reviewed the following transactions in respect of Education

Department under Major Head 2202-01-103 and Medical & Health Department under

Major Head 2210-03-103 to find out variations between outlier DDOs. We examined

trends of expenditure between Basic Pay vis-a-vis encashment of Surrender Leave,

HRA, DA and number of employees under each DDO for the period June 2014 to

March 2015.

The results are shown in the charts below.


25

EDUCATION DEPARTMENT

Chart 3.1 showing encashed surrender leave under Education Department-Elementary Education-

Assistance to Local Bodies for Primary Education.

Chart 3.2 showing drawal of HRA under Education Department-Elementary Education-Assistance to

Local Bodies for Primary Education.


26

Chart 3.3 showing drawal of DA under Education Department-Elementary Education-Assistance to

Local Bodies for Primary Education.

Chart 3.4 showing number of employees under each DDO under Education Department-Elementary

Education-Assistance to Local Bodies for Primary Education.


27

MEDICAL AND HEALTH DEPARTMENT

Chart 3.5 showing encashed surrender leave under Medical & Health-Rural Health services-Allopathy-

Primary Health Centers.

Chart 3.6 showing drawal of HRA under Medical & Health-Rural Health services-Allopathy-Primary

Health Centers.


28

Chart 3.7 showing drawal of DA under Medical & Health-Rural Health services-Allopathy-Primary

Health Centers.

Chart 3.8 showing the number of employees under each DDO under Medical & Health-Rural Health

services-Allopathy-Primary Health Centers.


29

Results of Analysis of Pension Database:

3.8.2 We performed analytical review of pension data for the month of March 2015

obtained from DTA and we detected anomalous, inadequacies, and unusual

relationships between variables or figures. The result of the data analysis is shown in

the Table given below.

Sl

No Rule Position Observation Remarks

1 As per Circular Memo

no,18564/C/204/PSC/95,

dt., 31/10/1995 read with

GO(P) No.156 (F&P), dt.,

16/9/1999 where the

pensioner is drawing two

pensions ie., service

pension and family

pension, dearness relief

is payable only on one

pension which is more

beneficial to the

pensioner.

When two pensions viz Service

Pension and Family Pension are

drawn by same pensioner,

Dearness Relief is admissible

only on one pension, which is

more beneficial to the pensioner.

We noticed in five cases

where Dearness Relief is

payable on both pensions.

This has resulted in excess

payment of ` 22,155/- per

month. Details shown in

Annexure-3.14.

The DTA failed to

incorporate input

validation controls in the

pension package thereby

causing payment of

Dearness Relief on both

the pensions which shows

failure of internal control

mechanism.

2 Political Pension is in the

nature of Financial

Assistance, hence DR/IR

is not admissible,

DR/IR is paid on Political

Pensions

We noticed that in 2 cases

DR/ IR is being paid on

Political Pension in

violation of the rules,

concerned DTOs may be

instructed to review the

same. Details shown in

Annexure-3.15

3 As per GO (P) 239

Finance & Planning (FW

Pen I) Department dt 4-6-

93 read with GO (P)

No.187 Finance &

Planning (FW.Pen I)

Department dated 10-11-

1992, all categories of

pension have to be

consolidated from time to

time consequent on

revision of pension from

time to time.

Non consolidation of pension

from time to time

We noticed that there are

3,605 cases where

consolidation of pension

was not done. This may be

reviewed and concerned

DTOs may be instructed to

take further action in the

matter. Details shown in

Annexure-3.16

Results of the analytic review were also communicated to DTA for

confirmation of facts and figures and the same is awaited.


30

Section-V Other Defects

Accounts related functions:

Personal Deposit Accounts:

3.9 We reviewed the PD accounts maintained both electronically and manually in

DTO, Hyderabad Urban. We selected the month of December 2014 as sample check.

As per the list of PD accounts maintained manually we found that there were only 232

PD accounts, whereas 771 PD accounts were maintained electronically. We also

found inconsistency in the number of PD accounts as per Bank Statement. There were

272 PD accounts (219 at SBI, Gunfoundry, Hyderabad and 53 SBH, RP Road,

Secunderabad) as per bank statements.

The other deficiencies noticed are noted below.

Allotment of two DDO numbers with different balances under each PD

administrator. Example. Hyderabad Metro Water and Sewerage Board was

allotted two DDO numbers viz 25001808001 and 25021808001.

Names of 18 PD administrators as per Treasury records are differing with the

names appearing in bank statements. Details in Annexure-3.17

17 PD administrators are appearing with the same PD numbers. Details shown

in Annexure-3.18

Out of 232 PD accounts, Ledger balances of 156 PD accounts are not

agreeing with bank balances. (December 2014). We noticed that out of these

156 PD accounts, 46 accounts are having more bank balance than Treasury

balance while in 91 PD accounts are having more Treasury Balance than Bank

Balance and 19 accounts were not found in the bank statement.

Reconciliation of PD accounts and obtaining CABs by Huzur Treasurywith

PD administrator was done as a routine exercise without verifying the

balances with the bank.

Non conformity of PD accounts maintained in Treasury with the classification

given in the Budget Estimates for the year 2014-15.


31

Conclusion:

3.10 Due to reorganization of erstwhile State of Andhra Pradesh, the Government of

Telangana issued orders for freezing balances under PD accounts of the institutions

under IX and X Schedule of AP Reorganization Act. Therefore, the PD accounts of

these institutions started with nil balance with the issue of fresh LOCs from 2-6-2014.

Though the PD accounts have started with nil balance, we observed that 2/3 rd of the

PD accounts remained un-reconciled even after two quarters of reorganization.

Recommendations:

PD accounts may be standardized and stabilized and maintained in one form

to avoid duplication (in electronic format only).

The names of PD Administrators available in the Treasury and with the Bank

may be verified and standardized.

Same numbers given to different DDOs may be verified and one

correct number may be adopted.

Monthly statement of PD Account balances may be obtained from the bank

every month and correctness with the balances available at Treasury be

verified. The variations, if any, may be reconciled monthly.

Obtaining of periodical Acceptance of Balances from the PD Administrators is

to be enforced strictly and stop payments may also be enforced in respect of

defaulters.

The Certificate of Balances shall not be accepted from the PD Administrators

unless the balances available with PD Administrator, Treasury and Bank (all

the three) are agreed.

Passing of Adjustment Bills and issue of LOCs must be taken

up simultaneously. Similarly, LOCs against general receipts received in a

month may be issued by the end of the month, to avoid discrepancy and to

make monthly reconciliation easy.


32

Excess payment of uniform maintenance allowance to certain employees of

medical department:

3.11 In terms of G.O.Ms.No.130 Finance (TA) Department dated:17-04-2010, vide

Para 19, Uniform Maintenance Allowance shall be payable @ `100/- pm, in cash to

all the categories of employees and staff of Laboratories/Dispensaries/Hospitals etc.,

who wear uniform as specified in items A, B and C of the Annexure-I to the G.O.

cited, and at `50/- per month, in cash for all other categories who wear only

Apron/Coats etc., vide item „D‟ of Annexure-I. These orders were effective from the

month of March 2010, payable in April 2010 onwards. The uniform maintenance

allowance was disallowed to the category of office subordinates, Drivers, Sweepers

etc.

We noticed that in 16 STOs covering under 4 DTOs, Uniform Maintenance

Allowance was paid to ineligible employees of PHCs resulting in excess payment

amounting to `1,61,713/- Details are shown in Annexure-3.19.

Non-obtaining of certificates of acceptance of balance for 2014-15:

3.12As per Article 126 of A.P. Account Code Volume I read with G.O.Ms.No.45 Fin

& Plg dept., dt: 25/02/1987, the administrators operating personal Deposit accounts in

the Treasury were required to verify the balances in the deposit accounts annually and

furnish a certificate of acceptance of balances by 30th June every year after

reconciling the difference, between the administrator's figures and Treasury figures. If

the Certificate of Acceptance of Balance is not received from the Administrator

within the stipulated time the Treasury Officer may withhold further payments.

We noticed that the Certificates of Acceptance of Balances (CABs) were not

received from 1,199 Administrators. However, the treasury officers allowed drawal of

further funds from P.D Accounts. Details are shown in the Annexure -3.20.


33

Drawal of amount through self-cheques by PD administrators:

3.13 As per Art. 3 of AP Financial Code, unless the amount is immediately required

to be paid for the goods or services received/work done, no amount shall be

withdrawn. In pursuance of this, it is hereby stipulated that no self cheque from

Deposit Account shall be permitted except for the salaries and petty Office expenses.

No cheque in the name of the manager of any Bank shall also be allowed, so as to cut

down the bad practice of depositing the amounts in the Bank to avoid lapse of funds.

Any deviations to these stipulations, the Deposit administrator and the Treasury

Officer shall be held personally responsible. Further as per Director of Treasuries &

Accounts Lr. Memo No.M2/17836/2009 dt.16-11-2009 in case money has to be

transferred to any subordinate officer or any other departmental officer such

receiving officers shall have the same P.D. Account drawing code, if he is already

having a code, if not a new code shall be assigned to him.

During the review of paid cheques pertaining to “ZPP General Fund” for

10/2013 in DTO, Warangal, it is observed that the PD administrator have drawn an

amount of ` 2 crore through self cheques which is against the codal provisions.

Adverse balances under deposits accounts:

3.14 The deposit accounts can either have a positive balance or zero balance.

However we observed that there were minus balances in Deposit accounts involving

an amount of ` 32,20,156/-. Details vide Annexure-3.21

Variation between ledger and system balances under PD accounts:

3.15The balances of PD account maintained in IMPAcT package should always agree

with the Ledgers maintained manually which will ensure the correctness of balances.

We noticed in all treasuries that there were wide variations between system balance

and Ledger balance in the deposit account of all PD administrators.


34

Recommendations:

Necessary action may be taken to map the checks prescribed in the Treasury Code for

auto generation of plus and minus memo in agreement to manual ledger so as to make

the system complete and effective.

Non-Lapsing of Deposits unclaimed for more than three years:

3.16As per the provisions contained in Article 271 of A.P. Financial Code Vol-I,

certain classes of Civil Deposits like Revenue Deposits, Election Deposits etc.,

unclaimed for more than 3 complete financial years should be credited to Government

Account at the close of March each year.

We noticed in DTO, Medak that Civil Deposits unclaimed for more than three

years were lapsed and credited to Government account with a delay ranging between

eleven to twelve months. Further, we also found that in five DTOs3 Revenue Deposits

amounting to `7.05 crore, Security Deposits amounting to ` 0.625 crore, Election

Deposits amounting to ` 0.11 crore and Criminal Court Deposit amounting to ` 0.03

crore were not lapsed during 2014-15.Details are shown in Annexure-3.22.

Non - lapsing of category “c” deposits:

3.17As per provisions contained in Government Order No.43 of Finance and Planning

(W&M) Department dt: 22/04/2000, all funds received under Category “C” deposits

during a financial year and remaining unspent shall lapse by 31 March of the next

financial year.

We noticed in three DTOs4that an amount of `0.07 crore under education

fund, ` 0.59 crore under State Finance Commission grants and ` 0.046 crore under

Collector National Assistance Program (HOA 8448-120-27-008) received in previous

financial year and remaining unspent in the next financial year were not lapsed to

Government Account. Details are shown in Annexure-3.23

3DTO, Warangal and DTO(Urban), Hyderabad, DTO, Medak, DTO, Ranga Reddy and DTO, Nizamabad.

4DTO, Mahabubnagar, DTO, Hyderabad and DTO, Nizamabad.


35

Retention of huge stock of stamps In excess of requirement:

3.18Retention of stamps in stock for which there is no demand at all or having an

occasional demand is contrary to instructions 7 and 14 under Treasury Rules 4 and 5

respectively of A.P.T.C. Volume-I.

Despite low utilization, we observed in four DTOs that huge stock of stamps

worth `5.44 crore was held as shown in the Annexure-3.24. The stamps have not been

gainfully utilized by transfer to Commissioner of Stamps & Registration.

Non recording of details of contract employees in Fly Leaf Audit Register and

SLO Register:

3.19 In G.O. Ms. No. 94 GA (Ser. A) Dept. dated 28-3-2003 the Government of

Andhra Pradesh has issued guidelines for appointment and drawal of emoluments in

respect of Contract Appointments. It was stated therein that the Contractual

appointees will be given only consolidated pay and will not be entitled to any other

allowances or benefits such as DA HRA LTC Medical treatment/reimbursement

pension etc,, However they would be entitled to usual TA/DA etc., on par with regular

employees of equivalent status for official travel. The expenditure on consolidated

pay and travel should be debited to the relevant sub-detailed heads under head 010

salaries. The treasury officer shall make the monthly payment to such contract

employees based on the copy of contract deed furnished by the DDO. The salary

particulars of all the contractual employees must also be watched and the same should

be recorded in fly leaf and SLO Registers.

On verification in two STOs of Medak district, we observed that details about

drawal of salary by contractual employees were not recorded in fly leaf audit register

and SLO registers in violation of the above rule. Details vide Annexure-3.25.

Parking of funds in CINB accounts:

3.20The e-payments system is being implemented from 1-4-2014. Under this system,

amount of bills passed by the treasury is initially credited by the bank to the Corporate

Internet Banking (CINB) account which is operated by the DTO. The details of the


36

payees are selected by the DDOs from the `beneficiary details‟ table while submitting

the bill in IMPAcT and beneficiary details along with bank account and amount is

transferred to the bank electronically. An e-cheque is generated by the bank for each

bill which has to be authorized by the treasury officer for crediting the amount of bill

to each beneficiary. System generates Unique Transaction Reference (UTR) for each

transaction. For this purpose, the DTA server has been connected to the bank server

to generate the e-cheques and to credit into the beneficiaries‟ accounts.

The e-payments system covers all payments including salaries, pension

payments to third party (suppliers, utility payments etc.) In case of scholarships,

however, the e-payments were already in vogue since 2010.

We observed that

There are huge failed transactions in CINB account since 1-4-2014 which

are subsequently being reauthorized.

We observed in DTO Medak, Warangal, Nizamabad and Mahabubnagar

that huge balances exist in the CINB accounts.

We also observed that in a majority of cases, reason for failure to credit the

amount to individual‟s account was due to discrepancy in the account

details of beneficiary (Bank account number/ beneficiary name mismatch,

wrong IFSC code etc.) The amount of such failed transactions is reverted

back to the CINB account automatically. Transferring back the failed

transaction amounts to beneficiary accounts would be taken up by the

treasury officials after review and obtaining necessary information from the

DDO/beneficiary. In all such cases there was a delay in reauthorizing the

amounts.

No link between UTR no. of failed transactions and the UTR number

generated in respect of re-authorization.

Linking third party beneficiary details at the time of processing e-payments

is not made mandatory which is also the reason for non-implementation of

e-payments still at sub-treasuries level.

Recommendations:

3.21 DTO and DTA may consider the following suggestions to overcome the above

deficiencies.

i. Correctness of bank account details, IFSC code etc. may be ensured

before capturing them into the database to prevent failed transactions.


37

ii. UTR number of failed transactions may also be captured in the system

while reprocessing to prevent multiple authorizations of single failed

transactions.

iii. Possibilities may be explored to categorize different transactions like

salaries, pensions, payment to third parties, scholarships etc for effective

monitoring.

iv. DDOs may be insisted to give complete account details of the beneficiary

to avoid failed transactions.

Failure to check implementation of G.O.Ms.No.85 and 94 issued in wake of state

bifurcation:

3.22 The Govt. of Andhra Pradesh, through Department of Finance(Treasury), vide

GO.Ms.NO.85, dt.21-04-2014 issued instructions to all the Drawing and Disbursing

Officers of all departments to deposit all the monies in the accounts of the DDOs

(Savings/Deposit) into their department head of account by 26-05-2014 and furnish a

“NIL” balance report to the concerned DTO by 27-05-2014. This measure has been

taken due to the reorganization of the state on 02.06.2014. The same instructions

were reiterated vide GO.Ms.No.94, dt.06-05-2014. Accordingly the responsibility of

ensuring the closure of such deposit account held by the Spl. Dy collector, Land

Acquisition and Revenue Divisional officers was fixed on the District Collectors. A

specific approval from the department has to be obtained, if any balance has to be

retained in the accounts.

Findings: Most of the DTOs could not provide the said information. However, DTO

Nizamabad stated that an amount of ` 1.67 crore was lying in 71 DDO accounts as on

1-6-2014 while DTO Medak provided information partially in respect of 50 DDOs.

Non-recovery of salary advances those who participated in strike:

3.23 The Government issued orders in 2011 to draw salary advance to employees who

participated in strike. An amount of ` 22.98 crore was drawn towards salary advance

in 2011-12 to 2013-14 by all employees in two DTOs as shown below.

However, out of an amount of `31.17 crore drawn towards salary advance an

amount of only ` 7.44 crore was recovered (as on December 2014) leaving a balance

of `23.73 crore unadjusted even after lapse of 3 years from 2011-12.


38

Table No.3.2:Non recovery of Salary Advances from those participated in strike.

Sl

No

Name of DTO Salary

Advance

drawn

Amount

adjusted

Balance to be

adjusted (` in

crore)

1 Nizamabad 22.98 0.37 22.61

2 Medak 8.19 7.07 1.12

Total 31.17 7.44 23.73

Deficiencies in reconciliation of Cheques and Bills under MH 8670between PAO

and DTO, Hyderabad (Urban):

3.24 All bills relating to payments in Hyderabad are being pre-audited and cheques

are issued by PAO, Hyderabad by crediting MH8670-Cheques and Bills. These

cheques are being paid at SBH, Gunfoundry, Hyderabad and are debited by DTO (U)

under MH8670-Cheques and Bills (debits) in monthly accounts.

An abstract of payments showing total number of cheques and amount paid is

sent by PAO Hyderabad daily to the Treasury without any supporting documents or at

least details of cheques paid. Based on this Abstract the Treasury is debiting the

Major Head 8670 without causing any verification of its correctness with supporting

cheques or details of cheques paid. In case, cheques not issued by PAO are included

in the Abstract, inadvertently or with any malafide intentions, it is not possible to

detect such omissions.

We noticed that the PAO, Hyderabad is also not maintaining broadsheet of

cheques issued and paid properly and there is no reconciliation between PAO and

DTO Hyderabad (Urban). In the absence of reconciliation of figures between the

treasury and the PAO, under MH 8670, there is no control over correctness of huge

payments of thousands of crores made monthly by the PAO. This aspect has to be

streamlined to ensure that deficiencies would not result in any fraud.

Recommendations:

The DTA in consultation with Finance Department may introduce the process of

reconciliation between the PAO and Hyderabad (Urban) Treasury, immediately, to

check the unintended mistakes or fraud, if any.


39

Annual Review Report on working of the PAO, Hyderabad

The PAO, Hyderabad has been functioning from 01/10/1971. The current

review covers the period of 2014-15. The remarks/review included in this report is

illustrative and has been communicated to PAO, Hyderabad for necessary action.

4.1 Replies not received for outstanding audit Objections:

A list of outstanding major audit objections for which replies were not

furnished to the audit as on 31.03.2015 is detailed in Annexure-4.1. Despite the

periodical reminders the replies are not forth coming. PAO is requested to pursue with

the respective departments/DDOs and ensure that replies are furnished to all

outstanding audit objections for early settlement.

4.2 Excess payment of Advertisement Charges:

We noticed in six cases that advertisement charges were paid in excess to an

extent of ` 28,40,28,511/- due to non-application of I&PR approved rates. Details

vide Annexure-4.2.

4.3 Excess Payment of Agency Commission:

We noticed in one case that agency commission was paid in excess to outsourcing

agency to an extent of ` 47,372/- Details vide Annexure 4.3.

4.4 Short recovery of APGLI:

In respect of 11 cases we noticed that there is a short recovery of APGLI

subscription for an amount of ` 44,399/- Details vice Annexure-4.4.

4.5 Payment of clerical charges on bus warrants:

We noticed in three cases that ` 5,68,363/- towards payment of clerical

charges on bus warrants in excess. Details vide Annexure-4.5.

PART-4


40

4.6 Excess payment towards LTC, DA, TA and HRA:

We noticed in 11 cases that ` 1,85,517/- towards LTC, DA, TA and HRA

were paid in excess. Details vide Annexure-4.6.

4.7 Excess payments made towards rent, purchases, reward value and subsidy:

We found in 29 cases with a money value of ` 3,45,05,132/- where excess

payments were made towards rent, purchases, reward value and subsidy. Details vide

Annexure-4.7.

4.8 Irregular/Inadmissible payments:

We observed in six cases that the incorrect/irregular payments made in

amounting to ` 22,61,148/- in the absence of specific orders. Details vide Annexure-

4.8.

4.9 Electricity Charges:

We noticed in two cases that for an amount of `13,977/- paid towards

Electricity Charges can be avoided. Details vide Annexure-4.9.

4.10 Non-Recovery of TDS:

As per various provisions of Income Tax Act, 1961 tax has to be deducted at

source. We noticed in 52 cases that while making payments to contractors an amount

of ` 8,72,462/- was not deducted towards TDS at source. Details vide Annexure-4.10.

4.11 Excess payments towards hire charges:

We observed in two cases that there is an excess payment on hired vehicles to

an extent of ` 41,778/-. Details vide Annexure-4.11.

4.12 Excess payment towards Honorarium:

We observed in three cases that there is an excess payment of honorarium to

an extent of ` 15,11,928/-. Details vide Annexure-4.12.


41

4.13 Other omissions on contingent bills:

In respect of eight cases excess payments towards enumeration charges to

guest faculty, Diversion of funds, excess payments towards vaccines in animal

husbandry department, etc were noticed. Money value involved in this irregularity is

` 85,80,827/-. Details vide Annexure-4.13.

4.14 Excess payment of service tax:

We observed in 125 cases that there is an excess payment of service tax to

outsourcing agencies to an extent of ` 53,36,421/- Details vide Annexure-4.14.

4.15 Excess payment of VAT:

We noticed in 73 cases that VAT was paid @ 12.5% against the correct rate

applicable of 4% on purchase of various goods resulting in excess payment of VAT of

` 27,37,084/-. Details vide Annexure-4.15.


42

Annexures


43

Annexure 1.1

List of DTOs/ATOs/STOs in Telangana

Mahabubnagar District Ranga Reddy District

1 ATO, Nagarkurnool 1 ATO, Hayatnagar

s2 ATO, Gadwal 2 ATO, Vikarabad

3 ATO, Wanaparthy 3 STO, Chevella

4 ATO, Narayanpeta 4 STO, Ibrahimpatnam

5 STO, Achampet 5 STO, Maheswaram

6 STO, Alampur 6 STO, Medchal

7 STO, Atmakur 7 STO, Pargi

8 STO, Jadcherla 8 STO, Rajendranagar

9 STO, Kalwakurthy 9 STO, Tandur

10 STO, Kodangal 10 DTO, Ranga Reddy

11 STO, Kollapur Karimnagar District

12 STO, Mahabubnagar 1 ATO, Manthani

13 STO, Makthal 2 ATO, Peddapalli

14 STO, Shadnagar 3 ATO, Sircilla

15 DTO, Mahabubnagar 4 ATO, Jagityal

Nalgonda District 5 STO, Beemadevarapalli

1 ATO, Bhongir 6 STO, Gangadhara

2 ATO, Miryalaguda 7 STO, Metpalli

3 ATO, Suryapet 8 STO, Husnabad

4 STO, Alair 9 STO, Huzurabad

5 STO, Chandur 10 STO, Karimnagar

6 STO, Devarakonda 11 STO, Korutla

7 STO, Huzurnagar 12 STO, Mahadevpoor

8 STO, Kodad 13 STO, Mallial

9 STO, Mothkur 14 STO, Sultanabad

10 STO, Nakrekal 15 STO, Vemulawada

11 STO, Nalgonda 16 DTO, Karimnagar

12 STO, Nidamanoor Hyderabad District

13 STO, Ramannapet 1 Hyderabad Urban Treasury

14 STO, Thungaturthy 2 APPO, Malakpet

15 DTO, Nalgonda 3 APPO, Chandrayangutta

Khammam District 4 APPO, Jambagh (B&Hqrs)

1 ATO, Bhadrachalam 5 APPO, Tarnaka

2 ATO, Burgumpad 6 APPO, Panjagutta

3 ATO, Kothagudem 7 APPO, Motigally

4 STO, Khammam 8 APPO, Narayanaguda

5 STO, Madhira 9 APPO, Secunderabad

6 STO, Nelakondapally 10 APPO, Nampally

7 STO, Sathupally

8 STO, Venkatapuram

9 STO, Yellandu

10 DTO, Khammam


44

Warangal District Adilabad District

1 ATO, Janagoan 1 ATO, Asifabad

2 ATO, Mulug 2 ATO, Mancherial

3 ATO, Mahaboobabad 3 ATO, Nirmal

4 STO, Cherial 4 ATO, Utnoor

5 STO, Eturunagaram 5 STO, Adilabad

6 STO, Ghanapur 6 STO, Bhainsa

7 STO, Guour 7 STO, Boath

8 STO, Kodakondla 8 STO, Chennur

9 STO, Marripeda 9 STO, Kagaznagar

10 STO, Narasampet 10 STO, Khanapur

11 STO, Parkal 11 STO, Luxettipet

12 STO, Warangal 12 STO, Mudhole

13 STO, Wardhannapet 13 STO, Sirpur

14 DTO, Warangal 14 STO, Wankidi

Medak District 15 DTO, Adilabad

1 ATO, Siddipet Nizamabad District

2 ATO, Medak 1 DTO, Nizamabad

3 STO, Andole 2 STO, Armoor

4 STO, Dubbaka 3 STO, Banswada

5 STO, Gajwel 4 STO, Bodhan

6 STO, Narayankhed 5 STO, Kamareddy (includes Domakonda)

7 STO, Narsapur 6 STO, Nizamabad

8 STO, Ramayampet 7 STO, Bheemgal

9 STO, Sadasivapet 8 STO, Madnoor

10 STO, Zaheerabad 9 STO, Yellareddy

11 STO, Sangareddy

12 DTO, Medak at Sangareddy

Annexure-1.2

STATEMENT SHOWING DISTRICT WISE BREAK UP OF ATOs/STOs

Sl.No. Name of the

District Treasury

Number of Divisional

Assistant Treasuries

Number of Sub

Treasuries

TOTAL

1. Mahabubnagar 4 10 14

2. Nalgonda 3 11 14

3. Medak 2 9 11

4. Khammam 3 6 9

5. Warangal 3 10 13

6. Rangareddy 2 7 9

7. Karimnagar 4 11 15

8. Adilabad 4 10 14

9. Nizamabad 2 6 8

10. Hyderabad (Urban) - - -

Total 27 80 107


45

Annexure 2.1

Delay in rendition of monthly accounts/LOP vouchers from Treasuries (2014– 2015)

Annexure-2.2.

Adverse Balances under K-Deposits to the end of March 2015

Sl

No Head of Account

Opening

Balance Receipts Payments Closing Balance

1 8342-Other Deposits Nil 381,91,98,209.50 405,55,18,269 (-)23,63,20,059.50

2 8443-Civil Deposits Nil 521,31,34,916.28 598,49,36,546.83 (-)77,18,01,630.55

3 8448-Deposits of

Local Fund Nil 1667,42,64,281.45 2323,73,31,853 (-)656,30,67,571.55

4 8449-Other Deposits Nil 1103,93,65,044 1469,35,94,838 (-)365,42,29,794

5 8550-Civil Advances Nil 98,78,51,555 89,25,60,157 (-)9,52,91,398

Total Nil 3773,38,14,006.23 4886,39,41,663.83 (-)1132,07,10,453.60

Sl.No Name of the Treasury

/PAO

Month of

account

which was

received

late

Due date

Date on

which the

A/c was

actually

received

Delay in no.

of days

1 Ranga Reddy 7/14 13.-08-14 25-08-14 12

2 Ranga Reddy 12/14 13-01-15 23-01-15 10

3 Nizamabad 7/14 15-08-14 25-08-14 10

4 Hyderabad 7/14 13-08-14 27-08-14 14

5 Medak 9/14 14-10-14 27-10-14 13


46

Annexure-2.4

Wanting Loan recovery schedules in the month of Marach 2015.

Sl No Name of the District Loan Head Wanting vouchers

(Amount in `)

1 Nizamabad 7610-00-201-05-000 10,00,000

2 Mahabubnagar 7610-00-201-05-000 2,00,000

Total 12,00,000

Annexure – 2.3

Pending AC Bills to the end of March 2015

OB AC Bills drawn DC bills submitted Pending AC bills

DISTRICT Number Amount Number Amount Number Amount Number of

Bills

Amount

Adilabad 962 34,91,10,771 33 86,61,588 7 3,36,623 988 35,74,35,536

Karimnagar 1451 34,99,03,817 51 19,02,310 0 0 1502 35,18,06,127

Khammam 137 10,75,81,894 13 32,64,327 0 0 150 11,08,46,221

Mahabubnagar 306 112,62,27,765 17 19,16,247 1 56,26,500 322 112,25,17,512

Medak 191 27,13,70,503 49 7,35,34,162 8 1,44,84,695 232 33,04,19,970

Nalgonda 182 76,13,99,250 6 3,96,353 25 1,12,13,935 163 75,05,81,668

Nizamabad 56 3,26,25,775 15 20,19,49,996 12 7,27,23,251 59 22,73,03,436

Rangareddy 109 19,06,51,751 34 4,73,74,725 17 4,28,97,240 126 19,48,79,326

Warangal 143 33,92,48,619 24 40,62,967 33 4,54,02,027 134 29,79,09,559

T O T A L: 3537 352,81,20,145 242 34,30,62,675 103 12,72,33,555 3,676 374,36,99,265


47

Annexure – 2.5

Details of overpayment cases as on 31-03-2015

Sl

No

GPF A/c

No

Name

Sri/Smt

Date of

retirement/

Date of

Death

Over

paid

Amount

`

Name of the DDO PPO No Action taken

1 45562/GA D Nagaiah 28-6-2011 7,450 APAO, Bills wing,

PAO, Hyd

2 18442/Medl Sd Askar Ali 30-9-2009 18,000

Dy Civil Surgeon, ESI

Dispensary,

Hemmatpura,

Hyderabad

06-072972/SP

3 44322/Medl Y Mohan Rao 31-5-2004 2,963 Research Officer

(Ayurved),Hyderabad 06-055938/SP

4 8134/Exc Aravind Kumar 31-8-2007 18,500 Asst Commissioner,

P&E(Enf), Hyderabad 06-065491/SP

5 6289/Exc Mohd Yousuf 17-12-2008 1,53,987

Asst Commissioner,

P&E(Distillers),

Hyderabad

A&E/H/FP007324

DDO addressed vide Fds 27/1/11-12/1150, 1151 dt

18.7.2011 and fds 8/1/11-12/993,994 dt 04-10-2011.

Court case. Pending disposal of OA, the impugned

proceeding is suspended till further orders by

Administrative Tribunal at Hyderabad. Contempt

Application received in Section. Note sent to legal Cell

on 04-10-2013.Letter sent to JD, PPO through FAX and

by messenger on 17-10-2013. The legal officer opined

that this office has no action in this writ petition and also

requested the Standing Council vide Lr. No. AG (A&E)

legal Cell/ W.P NC. 38540/14/284/13492 date 16-03-

2015 to appear the court on behalf of this office.

6 6577/Edn D Alaiah 31-5-2003 4,072

Principal, Govt Junior

College, Jammikunta,

Karimnager

S-002345

DTO Karimnagar addressed F207/III/604 /Dt 07-02-

2015

Letter addressed in F207 date -02/2015

Letter addressed in F207 /II/604 date -07-02-2015


48

7 5967/Exc G Balakrishna 30-9-2009 150,000

Proh & Exc Supdt,

Godavari Khani,

Karimnagar Dist

03-013500/SP

DTO Karimnagar addressed in F207/I/554 dt:

27/01/2015

Letter addressed in F207 date -02/2015

Letter addressed in F207 /II/554,555 dt 27-01-2015 amt

`8500/- being recovered from 11-2014

8 39092/Edn T Jagannadham 30-4-2002 2,266

Prl, Govt College of

Teacher Education,

(Pylon), Nagarjuna

Sagar

04-007405/SP DDO addressed in lr No Fds 12/V/NLG/02-03/332 dt

5/12/2002

9 27370/Medl Y Suseela 19-6-1995 9,016 DDO addressed vid l r No Fds 25/U01/FW198/2001-

12/21 to 23 dt 6-6-2001

10 22104/PH P Annamma 30-6-2005 5,000

Health Officer, NS

Canal, Vijayapuri, Hill

Colony, Nalgonda Dist

DDO addressed vie lr No Fds36/II/2000-11/NLG/ dt

2/7/2010. DDO Addressed in F210/III/2014-15/ 769,770

dt 18-02-2015 Reply Awaited

11 14760/PH Md Musthafa 25-5-2008 78,214

Medical Officer,

RFWC, Zaffergadh,

Warangal Dist

09-004228/FP

Addressed in F35/10-11/1659,60

Dt: 17.9.10. Reminder issued in Lr.No. Fds24/2046,

47,48 dt: 31.1.2014. DDO addressed in Lr.No.

919,920,921 Dt: 9.7.2014. Reminder issued v ide

655,656 , 657 dt 23-02-2015 & 86,87 dt 17-04-2015

Total 4,49,468

Annexure-2.6

Payment of Final Withdrawal of GPF without original authorization.

Sl No. Treasury No. of

Accounts GPF A/c No.

Name of the

Subscriber

Vr No. &

Date

Amount

(In `) Remarks

1 KARIMNAGAR 1 144451/POL B RAMANA RAO 22297/Jan-15 29,131 Paid on photo copy of the Subscriber's copy

2 NALGONDA 1 27009/WEL D S MANIKYAMMA Jan-15 2,68,013 Paid on photo copy of the Treasury copy. DDO copy

returned to this office undelivered. Moreover, shares of

the both states booked under MH 8009(The share of AP

has to be booked under Inward settlement)

Total 2 2,97,144


49

Annexure – 2.7

GPF Authorizations paid after validation period of 6 months in 2014-15

Annexure – 2.8

Misclassifications between class IV GPF, CPS,

ZPPF and regular GPF under credits and debits

Treasury/Pao No. of Items Credits

Amount

No. of

Items

Debits

Amount

Adilabad 459 15,28,231 11 2,85,060

Ranga Reddy 646 23,80,769 30 18,13,848

Karimnagar 453 16,01,610 6 6,58,131

Khammam 773 21,84,025 19 19,30,696

Mahaboob Nagar 388 15,63,259 11 20,82,173

Medak 557 16,18,949 8 5,88,199

Nalgonda 588 14,99,259 8 3,77,918

Nizamabad 272 8,27,819 9 4,62,517

Warangal 501 13,40,074 7 12,22,777

Hyderabad Urban (HQC)

Telangana 405 25,75,687 24 19,19,866

Total 5042 1,71,19,682 133 1,13,41,185

Treasury No. of Accounts

Adilabaad 0

Karimnagaar 1

Khammam 0

Mahabubnagar 2

Medak 1

Nalgonda 3

Nizamabad 0

Ranga Reddy 0

Warangal 0

Hydeerbad (HQC) 0

TOTAL 7


50

Annexure – 2.9

Alteration Memorandum not received during the year 2014-15

District Number

of items Amount in `

Adilabad 36 23,07,842

Karimnagar 28 34,87,948

Khammam 73 1,02,47,450

Mahaboob Nagar 33 1,61,410

Medak 27 15,97,360

Nalgonda 32 55,69,704

Nizamabad 25 4,63,186

Ranga Reddy 73 45,64,266

Warangal 91 1,19,86,242

Total 418 4,03,85,408

Annexure – 2.10

Operation of SA 111 during 2014-15

DISTRICT CREDITS DEBITS

No of

Vrs/sch

Total Amount No of

Vrs/sch

Total Amount

Adilabad - - - -

Hyderabad (Urban) 49 4,05,520 167 5,38,27,656

Karimnagar - - 1 1,80,000

Khammam 1 3,240 - -

Mahaboob Nagar - - 1 86,000

Medak 2 490 2 2,00,000

Nalgonda - - - -

Nizamabad 1 20,000 15 35,85,736

Ranga Reddy DTO 135 27,34,783 24 40,75,544

Warangal 5 1,94,183 4 6,25,000

Total 193 33,50,756 214 6,25,79,936


51

Annexure-2.11

Wanting schedules for 2014-15

Sl.No Treasury Number of

Schedules Amount in `

1 Adilabad 1056 1,03,25,641

2 Hyderabad Urban (HQC) Telangana 136 12,36,922

3 Karimnagar 1221 1,20,29,143

4 Khammam 1579 1,81,20,980

5 Mahaboob Nagar 991 1,05,66,169

6 Medak 874 1,04,30,126

7 Nalgonda 875 68,58,249

8 Nizamabad 832 1,01,78,582

9 Ranga Reddy DTO 1108 1,18,29,956

10 Warangal 973 99,78,262

TOTAL 9,645 10,15,54,030

Annexure-3.1

List of District Treasuries /Sub Treasuries inspected during 2014-15

Nizamabad District Karimnagar District

1 DTO, Nizamabad 1 DTO, Karimnagar

2 STO, Nizamabad 2 STO, Gangadhara

3 STO, Armur 3 STO, Vemulavada

4 STO, Kama Reddy 4 STO, Sircilla

Khammam District Nalgonda District

1 DTO, Khammam 1 DTO,Nalgonda

2 STO, Khammam 2 STO, Nalgonda

3 STO, Nelakondapally 3 STO Suryapeta

Warangal District 4 STO, Bhongiri

1 DTO, Warangal Mahabubnagar District

2 STO, Jangaon 1 DTO, Mahabubnagar

3 STO, Parkal 2 STO, Mahabubnagar

4 STO, Mahabubabad 3 STO, Jadcherla

5 STO, Mulugu 4 STO, Shadnagar

Medak District 5 STO, Kalwakurthi

1 DTO, Medak Ranga Reddy District

2 STO, Medak 1 DTO, Ranga Reddy

3 STO, Gajwel 2 STO, Medchal

4 STO, Andole 3 STO, Hayatnagar

5 STO, Narsapur 4 STO, Rajendra Nagar

6 STO, Sadasivapet 5 STO, Ibrahimpatnam

7 STO, Sangareddy Hyderabad Districst

8 STO, Siddipet 1 DTO, Hyderabad (Urban)

9 STO, Zaheerabad

10 STO, Narayankhed


52

Annexure-3.2

District wise break up of outstanding Inspection Reports and Paragraphs

District

Number of Inspection Reports and

Paragraphs to the end of March 2015

IRs Paragraphs

Adilabad 46 149

Hyderabad Urban

(HQC) Telangana 6 31

Karimnagar 35 86

Khammam 27 104

Mahaboob Nagar 35 92

Medak 46 184

Nalgonda 56 168

Nizamabad 37 117

Ranga Reddy 31 118

Warangal 42 116

APPOs 35 83

DTA, Hyderabad 1 11

Total 397 1,259

Annexure – 3.3

Un-posted credits/debits in GPF CLASS IV accounts.

SL.NO. DTO/STO District Year Unposted

Credits in `

Unposted

Debits in `

1 DTO

Mahabubnagar

Mahabubnagar 2011-2014 32,19,164 19,21,006

2 DTO Nizamabad Nizamabad Nov-2014 1,07,40,916 Not furnished

3 DTO Medak Medak 2013-14 1,73,76,694 -----

4 DTO Nalgonda Nalgonda Dec-2014 76,77,246 23,53,,477

5 DTO Warangal Warangal 2011-2014 ---- 13,68,835

Total 3,90,14,020 46,43,318

Annexure – 3.4

Excess payment of GPF final withdrawal in respect of Class IV employees

SL.NO. DTO/STO DISTRICT NAME GPF A/C NO. AMOUNT

`

1 DTO Srikakulam Srikakulam R Mohana Rao 001-101-0116 48,292

2 G Gowresu 001-076-0153 22,655

Total 70,947


53

Annexure-3.5

Non-transfer of GPF balance of Class IV employees on transfer to other districts.

Name of the

Subscriber

GPF No. Department Station to

which

transferred

Month of

TOB sent

Amount

transfer

red in `

G Balamma 0201420120 DEE (R&B), NH-63

D, Sub Div, Jagitial

DTO

Nizamabad

2-1-2014 1,02,525

Mohd

Rjamohammad

0200210144 DEE (R&B), NH-63

D, Sub Div, Jagitial

DTO

Nizamabad

2-1-2014 1,37,350

B Rajender 0200510144 Prl, Govt, ITI,

Mancherial

DTO,

Adilabad

5-2-2014 70,196

B Vijaya 0200110221 DistCo-operative

Officer, Karimnagar

DTO,

Warangal

22-10-2014 34,924

Annexure-3.6

Adverse Balance cases in Class IV GPF accounts

Sl No Name of DTO No of Adverse Balance

cases in Class IV GPF

1 DTO, Medak 14

2 DTO, Karimnagar 5

3 DTO Mahaboobnager 19

4 DTO Nizamabad 26

5 DTO Khammam 4

Total 68

Annexure-3.7(i)

Discrepancies observed in recovering GPF Temporary Advance from Class IV at DTO, Medak

Sl

No

GPF

account No.

Month of

drawl of

advance

Month in

which

recovery

commenced

(paid

month)

Observation

1 017-115-0109 June 2013 Feb 2014 Recovery commenced after 8 months

2 017-109-0463 July 2013 Sept 2013 Instalment numbers not assigned

3 017-059-0153 May 2013 June 2013 For the first instalment the no. was assigned as

„2/32‟ and same serial continued thereafter

4 017-145-0235 Oct 2013 Jan 2014 Recovery commenced after 3 months

5 017-021-0112 Nov 2013 -- Recovery not commenced

6 017-142-0152 Oct 2013 Nov 2013 Instalment numbers not assigned

7 017-145-0378 Aug 2013 Sept 2013 For the first instalment and all subsequent

instalments the number was assigned as „11/25‟

8 017-058-0164 Previous

year

Previous

year The recovery of ` 2,500/- pm was being

recovered towards loan advance from the

beginning of the year, but instalment no. was not

assigned to any of the instalment.


54

Annexure-3.7(ii) (contd…)

Sl

No

GPF

account No.

Month of

recovery

Instal.

Amount

Instl. No.

of loan

recovery

Observation

1 017-109-0383 June 2013 7,500 12/25 Recovery discontinued thereafter

2 017-109-0348 Sept 2013 2,200 23/25 Remaining two instalments not

recovered

3 017-125-0102 July 2013 1,000 25/25 One additional instalment of ` 1,000/-

was recovered in July paid in Aug 2013

4 017-145-0235 July 2013 3,000 23/24 Last instalment „24/24‟ not recovered

5 017-142-0102 Dec 2013 1,250 24/24 Recovery continued upto Feb paid in

March 2014

6 017-138-0252 Jan 2014 1,112 30/30 Recovery continued thereafter

7 017-075-0211 Feb 2014 3,120 29/40

i. Recovery discontinued from Feb paid

in March 14.

ii. Number of instalments for recovery

was fixed more than the prescribed

maximum of 36.

8 017-077-0406 Feb 2014 2,000 20/20 Recovery continued thereafter

9 017-109-0458 Nov 2013 1,875 25/25 Recovery continued thereafter

10 017-064-0159 June 2013 2,000 20/20 Recovery continued up to Sept paid in

Oct 2014

Annexure-3.7(iii) Discrepancies observed in recovering GPF Temporary Advance from Class IV at DTO Ranga Reddy

Sl

No

A/c No Month Amount Instalment Remark

11 015-101-0139 Apr 2013 1,00,000 -- Recovery not effected

12 015-095-0147 Apr 2011 1,00,000 --- Recovery not effected

13 015-075-0252 Nov 2013 ---- 3,200

(25/36) Recovery stopped from 12/2013

14 015-109-0428 Aug 2011 45,020 - Recovery commenced from 4/2012

15 015-075-140 Apr 2011 80,000 - Installment numbers not assigned

properly

Annexure-3.8

List of arrears of pension drawn and

credited into Bank Account of STO

Thungathurthy of Nalgonda District.

Sl.no. Month

Voucher

Number Amount

1 Apr-14 189 65046

2 Apr-14 190 56930

3 Apr-14 191 53754

4 Apr-14 192 72378

5 Apr-14 193 76416

6 Apr-14 194 56330

7 Apr-14 470 60000

8 May-14 568 275194

9 May-14 811 24519

Sl.no. Month

Voucher

Number Amount

10 May-14 812 23317

11 May-14 814 24851

12 May-14 1237 62952

13 May-14 1241 67182

14 May-14 1248 59736

15 May-14 1252 56678

16 May-14 1253 59340

17 Jun-14 2823 383229

18 Jun-14 2828 470844

19 Jun-14 2930 82135

20 Jul-14 3057 275194


55

Sl.no. Month

Voucher

Number Amount

21 Jul-14 3167 137115

22 Jul-14 3168 294102

23 Jul-14 3345 178780

24 Aug-14 3547 67182

25 Aug-14 3548 70004

26 Aug-14 3549 62952

27 Aug-14 3646 64286

28 Aug-14 3647 53754

29 Aug-14 3648 72142

30 Aug-14 3761 51812

31 Aug-14 3762 59736

32 Aug-14 3763 56678

33 Aug-14 3764 59340

34 Aug-14 3926 54259

35 Aug-14 3927 52960

36 Aug-14 3928 57200

37 Sep-14 4178 25829

38 Sep-14 4179 21653

39 Sep-14 4180 19309

40 Sep-14 4181 24633

41 Sep-14 4192 26055

42 Sep-14 4297 19509

43 Sep-14 4298 19508

44 Sep-14 4299 64544

45 Sep-14 4300 26579

46 Sep-14 4301 27254

47 Sep-14 4302 12675

48 Sep-14 4303 12334

49 Sep-14 4660 24633

50 Sep-14 4661 27992

51 Sep-14 4662 25904

52 Sep-14 4664 9335

53 Oct-14 4757 54168

54 Oct-14 4761 80282

55 Oct-14 4762 75894

56 Oct-14 4823 61618

57 Oct-14 4824 54704

58 Oct-14 4825 68202

59 Oct-14 4827 62204

60 Oct-14 4828 60148

61 Oct-14 4829 65516

62 Oct-14 4838 58892

Sl.no. Month

Voucher

Number Amount

63 Oct-14 4839 58720

64 Oct-14 4840 73528

65 Oct-14 4846 58234

66 Oct-14 4899 58234

67 Oct-14 5098 53158

68 Nov-14 5579 80727

69 Nov-14 5480 79764

70 Nov-14 5481 83790

71 Dec-14 6625 75600

72 Dec-14 6626 70860

73 Dec-14 6627 77487

74 Dec-14 6628 73899

75 Dec-14 6016 75600

76 Dec-14 6017 75192

77 Dec-14 6018 80727

78 Dec-14 6020 79764

79 Dec-14 6022 71991

80 Nov-14 5420 80727

81 Nov-14 5419 83790

82 Apr-14 94 57197

83 Apr-14 91 53539

84 Mar-14 7415 53539

85 Aug-14 3923 25829

86 Apr-14 101 54259

87 Apr-14 90 60749

88 Apr-14 98 58742

89 Apr-14 87 52519

90 Apr-14 88 71895

91 Apr-14 92 58050

92 Apr-14 93 59340

93 Apr-14 95 55844

94 Apr-14 96 59328

95 Apr-14 97 54259

96 Apr-14 99 7050

97 Apr-14 100 48966

98 Apr-14 101 54259

99 Apr-14 102 51201

100 May-14 797 12342

101 May-14 798 3291

102 May-14 813 26877

103 Jun-14 2829 2254

104 Aug-14 3544 89958


56

Sl.no. Month

Voucher

Number Amount

105 Aug-14 3546 67500

106 Aug-14 3611 16263

107 Aug-14 3612 16263

108 Aug-14 3717 13860

109 Oct-14 3924 11665

110 Oct-14 4193 65325

111 Nov-14 4194 148762

112 Sep-14 4304 26206

113 Nov-14 4307 5994

114 Sep-14 4663 12943

115 Nov-14 5419 83790

116 Nov-14 5421 79737

117 Dec-14 6394 10077

118 Dec-14 6629 10000

119 Dec-14 6630 3864

120 Mar-14 7410 60749

121 Mar-14 7413 53081

122 Mar-14 7414 71895

Total 7948754

Annexure-3.9

Excess payment of pension due to non/short recovery of Commuted value of Pension.

Sl

NO. Name of STO Name of

DTO

Name of

Pensioner

PPO No Amount

1 STO/Bhongir Nalgonda K Pentaiah A5/NLG/SP/LB/000553 2,29,172

2 STO/Nalgonda(Hqrs) Nalgonda L Anjaiah 04-012031/SP 41,784

3 STO/Narsapur Medak K Yadaiah 05-SGC-7087 93,934

4 STO/Zaheerabad Medak P Samuel 05-SGC-007339 64,156

5 STO/Mahaboobabad Warangal D Venkateswara

Swamy

09-SGC-009984 36,409

Total 4,65,455

Annexure-3.10

Excess payment of Additional Quantum of pension.

Sl.

No.

Name of STO Name of

DTO

Name of

Pensioner

PPO Number Amount in

`

1 STO/Zaheerabad Medak Anjamma HORTI-HYB-SP-

009114

44,720

2 STO/Zaheerabad Medak Ratnabai POL-VP-MDK-

000633-FP

51,564

3 STO/Mulugu Warangal D Venkata

Subbamma

09-F-002326 68,131

Total 1,64,415


57

Annexure-3.11

Excess payment of Life Time Arrears at STO, Siddipet.

Name of

Pensioner PPO NO Date of Death

LTA payment

particulars Remarks

Smt.(Late)

B.Ratnamma,

05-SGC-003920 28-05-2013 Token No.4327

dt 03-08-2013.

`1,13,777/-.

Bill was drawn

for ` 1,13,777/-

instead of` 11,377/-

Annexure-3.12

Excess payment of Anticipatory family Pension at DTO Nalgonda

Name of

Pensioner

Payment

made from

Anticipatory

Family

Pension

drawn

Excess

drawn up

to 31-3-

2015

Remarks

Smt G. Aruna

W/o G Anjaiah,

Resource Teacher,

Govt PS, DIET,

Nalgonda

11-06-2012 ` 15,083/- ` 2,53,663/-

Anticipatory Family Pension

was wrongly calculated by

taking 75% of the last pay

drawn instead of restricting

the same to 75% of eligible

family pension.

Annexure –3.13

Undrawn Pensions for more than one year

SL.NO NAME OF THE

STO/DTO

NAME OF

THE

DISTRICT

NO.OF

UNDRAWN

PENSIONS

1 STO Shadnagar Mahabubnagar 19

2 STO

Mahabubabad Warangal 9

3 STO Hayathnagar Ranga Reddy 4

TOTAL 32


58

Annexure-3.14

Excess Payment of pension due to inadmissible dearness relief on second pension when two pensions drawn by one pensioner

PPO_ID STO_ID PPO_NO SER PPO_NAME BANK_ACCNO PRESENT_BASIC DR_AMT IR_AMT GROSS_AMT

16018585 1609 002765-08 fam CH.MAHALAXMI 52204009619 3492 2721 943 22068

16024013 1609 004667-12 ser MAHA LAKSHMI CH 52204009619 7409 5772 2001 15382

19000081 1902 04-SGC-006323 ser M.DEEVANA 52145045485 11940 9301 3224 24665

19000085 1902 04-SGC-003436 fam DEEVANAMMA 52145045485 6496 5061 1754 13511

14002470 1410 A2-TBS-SP-0039 ser SMT ADIVAMMA 1091101010162 8635 6727 2332 17894

14033687 1410 MEDICAL/RRD/2416/FP fam K. ADIVAMMA 1091101010162 8075 6291 2181 16747

21009623 2114 09-F-002729 fam V.LAXMI 52201575420 6935 5403 1873 14411

21022244 2114 ZP-WGL-F-000023 fam V.LAXMI 52201575420 3678 2866 994 7738

62004950 2562 06SGC026028 ser K.FARIDUDDIN 10015548548 18454 14375 4983 42937

62014631 2562 06-S034944/FP fam KHAJA FAREEDUDDIN 10015548548 6695 5216 1808 13919

Total of excess Dearness Relief paid (shown in italics) 22,155

Annexure-3.15

List of political pension cases where pension is being paid along with DR/IR

PPO_ID DIST_ID STO_ID PPO_NAME BANK_ACCNO PRESENT_BASIC DR_PERC IR_PERC IR_AMT GROSS_AMT

19009102 1900 1911 LINGAMMA 041001000018885 7000 77.896 27 1890 8890

19010485 1900 1911 K.SINGAMMA 52084277694 7000 77.896 27 1890 8890

Total excess amount paid 3,780


59

Annexure-3.16

Number of pension cases yet to be consolidated in RPS1998, 2005, 2010

Dist code 1986 1993 1995 1996 1999 2004 2005 2008 2009 2011 Grand Total

1300 1 6 1 111 1 2 122

1400 2 39 79 7 7 134

1500 483 178 228 6 3 898

1600 2 5 5 144 1 1 158

1700 2 1 3 19 1 65 4 35 130

1800 2 6 65 12 8 93

1900 2 5 116 1 7 131

2000 1 1 1 34 37

2100 3 9 88 377 3 1 481

2500 23 60 1 99 537 22 403 7 26 243 1421

Grand Total 26 69 1 604 884 24 1622 41 29 305 3,605

Annexure–3.17 List of PD Administrators under DTO (Urban), Hyderabad with different names at Bank and Treasury

Sl.No. PD

Account

Number

Name in Treasury Name in Bank

1 102 III Metropolitan Magistrate I Addl Chief Metropolitan

2 103 IV Metropolitan Magistrate II Addl Chief Metropolitan

3 104 V Metropolitan Magistrate III Addl Chief Metropolitan

4 105 IX Metropolitan Magistrate IV Addl Chief Metropolitan

5 108 IX Metropolitan Magistrate VI Addl Chief Metropolitan

6 109 XII Metropolitan Magistrate XI Addl Chief Metropolitan

7 110 XIII Metropolitan Magistrate II Metropolitan Court Special Judge

8 111 XIV Metropolitan Magistrate III Metropolitan Magistrate

9 112 IV Metropolitan Sessions Judge IV Metropolitan Magistrate

10 113 XVI Metropolitan Magistrate VIII Addl Chief Metropolitan

11 114 XVII Metropolitan Magistrate IX Addl Chief Metropolitan

12 116 Metropolitan Magistrate XII Addl Chief Metropolitan

13 118 Metropolitan Magistrate XIV Addl Chief Metropolitan

14 10 Institute of Admin Dr. MCR HRD Institute of AP

15 85 Govt Junior College, Hussaini Alam Govt Degree College for Women

16 137 Prl Comprehensive College of Edn Prl. Institute of Advance Study Edn

17 325 Rythusri Scheme (Vaddee leni

Runalu/ Pavala Vaddi)

Commissioner and Director,

Agriculture 18 322 MD, Hyd Agri Coop Associate Ltd MD, HACA


60

Annexure-3.18

List of PD Administrators under DTO (Urban), Hyderabad with same PD Account Numbers

Sl.No. PD Account No. Head of Account P D Administrator

1 2 8443-800-02 Secy to Govt, CM Relief Fund

2 8443-104-01 Addl. Chief judge,CCC, Secunderabad

2 12 8443-123-01 Prl Govt Jr College

12 8443-104-01 Chief Judge, City Civil Court

3 19 8443-106-01 ITI Secunderabad

19 8443-123-01 Principal, New Govt College, Khairtabad

4 23 8443-123-01 Prl, New Govt Jr College, Secunderabad

23 8449-120-56 MD AP Tech. Services ltd

5 25 8443-106-01 Govt Inst of Electronics

25 8448-120-02 Adl. Director, Dir. Of Marketing

6 28 8448-110-36 Prl AP Sports School, Secunderabad

28 8448-120-13 CAO HUDA

7 29 8443-105-01 XI M M Secunderabad

29 8448-120-18 MD QQS UDA

8 30 8443-105-01 Trial Officer under sc/st cum adl M S judge

30 8449-120-16 MD APS. Film. Dev. Corpn

9

44 8443-123-01

Prl Inst of Printing and Tecnology,

Secunderabad

44 8448-110-34 Accounts Officer, AP Opens Schools

10 45 8443-123-01 Prl Govt degree college, Begampet

45 8449-120-98 MD AP Fin. Infr. Dev. Corpn

11 46 8443-106-01 Prl Rent Controller Secunderabad

46 8443-800-08-01 EE, PW Work Shop and Stores

12 47 8443-105-01 X M M Secunderabad

47 8443-104-01 AP State Legal Service Authority

13 48 8443-123-01 Prl Govt jr college Maredpally

48 8449-120-93 Director of Mines and Geology

14 49 8443-116-08 Dept under Consumer protection Act 1986

49 8449-120-94 Admn Officer MNJ Inst of Oncology

15 50 8443-104-01 Judge family Court, Sec-bad

50 8448-110-44 Secretary, SEEDAP

16 51 8443-106-01 SBR Music & Dance College

51 8443-106-01 Jagir Administrator

17 52 8443-106-01 AP Judl Academy Sec-bad

52 8443-106-01 Central Prison

Annexure 3.19

Excess payment of uniform maintenance allowance to

Certain employees of medical department.

SL.NO. DTO/STO DIST. AMOUNT

(`)

1 STO Siddipet Medak 9928

2 STO Gajwel Medak 16000

Total 1,61,713


61

Annexure – 3.20

Non-obtaining of certificates of acceptance of balance for 2014-15.

Annexure 3.21

Adverse balances in Deposit accounts in Nalgonda and Medak districts. (Amount in `)

Sl.

No. DTO/STO DIST

NO OF

ADMINI-

STRATORS

NO OF

CAB’S

OBTAINED

NO OF

CAB’S OUT-

STANDING.

1 STO Siddipet Medak 110 -- 110

2 STO Narsapur Medak 367 - 367

3 DTO Mahabubnagar Mahabubnagar --- -- 22

4 DTO Khammam Khammam 69 44 25

5 STO Khammam Khammam 112 36 76

6 STO Nelakondapalli Khammam 241 18 223

7 DTO Nizamabad Nizamabad 376 0 376

Total 1,199

Sl

No STO DDO

Head of

Account Name of Account Account No Amount

1 Thungathurthy Thungathurthy 8448-109-02-010 Mpp12thfinance 19162202002 (-)3,41,780

2 Thungathurthy Thirmalgiri 8448-109-02-010 Mpp12thfinance 19162202003 (-)4,77,580

3 Thungathurthy Noothankal 8448-109-02-010 Mpp12thfinance 19162202004 (-)3,81,056

4 Thungathurthy Jr gudem 8448-109-02-010 Mpp12thfinance 19162202005 (-)4,37,660

5

Bhongir MRO, Bhongir

8443-101-01 Revenue deposit 19032301001 (-)8,010

6 8443-10501 Criminal court

deposit 19111603009 (-)2,08,300

7 Narketpally 8448-109-02-010 Mpp12thfinance 19112202068 (-)1,40,164

8 Nalgonda Kanagal 8448-109-02-010 Mpp12thfinance 19112202070 (-)1,71,154

9 Nalgonda

Judl I Class

Magistrate,

SMC,

Nalgonda

8448-109-01-005 Gp13th finance 19052202173 (-)6,000

10 Nalgonda Kodada 8448-109-01-005 Gp13th finance 19072202042 (-)1,79,779

11

STO

Dubbaka,

DTO Medak

--- 8448-109-01-001

GP Chowarapalli (-)24,824

12 GP Chervapur (-)22,540

13 GP Chellapur (-)52,865

14 GP Dubbaka (-)4,98,357

15 GP Sheelaji nagar (-)4,117

16 GP Mallipally (-)2,65,970

Total (-)32,20,156


62

Annexure- 3.22

Non-Lapsing of Category B Deposits (` in crore)

SL

NO.

DTO/STO DISTRICT Revenue

Deposit

Security

Deposit

Election

Deposit

Criminal

Court

Deposit

1 DTO Warangal Warangal 1.66 -- --

2 Hyderabad (Urban) Hyderabad 1.31 0.62 0.08

3 DTO Medak Medak 3.76 - -

4 DTO Ranga Reddy Ranga Reddy 0.26 - -

5 DTO Nizamabad Nizamabad 0.06 0.005 0.03 0.03

Total 7.05 0.625 0.11 0.03

Annexure 3.23

NON - LAPSING OF CATEGORY “C” DEPOSITS. (`in crore)

SL

NO.

DTO/STO DISTRICT Education

Fund

SFC Collector

National

Assistance

Program

1 DTO Mahabubnagar Mahabubnagar 0.02

2 STO Mahabubnagar Mahabubnagar 0.05

3 STO Jedcherla Mahabubnagar 0.05

4 DTO(U) Hyderabad Hyderabad 0.046

5 DTO Nizamabad Nizamabad 0.07 0.47

Total 0.07 0.59 0.046

Annexure – 3.24

RETENTION OF HUGE STOCK OF STAMPS IN EXCESS OF REQUIREMENT

SL.NO NAME OF THE

DTO/STO District Category Amount in ` crore.

1 DTO Warangal Warangal Judicial & Non-Judicial 1.37

2 DTO Karimnagar Karimnagar Non-Judicial 3.27

3 DTO Medak Medak Judicial & Non-Judicial 0.69

4 DTO Nizamabad Nizamabad Impressed Court Fee 0.05

5 AP Advocate Welfare Stamps 0.069

Total 5.44


63

Annexure – 3.25

Non recording of details of contract employees

in Fly Leaf Audit Register and SLO Register.

SL.NO NAME OF THE DTO/STO NAME OF THE

DISTRICT

1 STO Narasapur Medak

2 STO Medak Medak

Annexure-4.1

Sl

No Year

No. of objections

outstanding Amount in `

1 2011-12 268 81,07,327.67

2 2012-13 657 1,99,15,153

3 2013-14 1,215 8,09,39,521

4 2014-15 598 34,07,35,185

Total 2,738 44,96,97,186.67

Annexure-4.2

Sl

No

Major

Head

DDO No of

Objections

Amount

objected in `

1 2220 Asst Accounts Officer, I&PR, Hyderabad 6 28,40,28,511

Annexure-4.3

Sl

No

Major

Head

DDO No of

Objections

Amount

objected in `

1 2040 The Manager, O/o Dy Commissioner of CT,

Secunderabad Division

1 47,372

Annexure:4.4

Sl NO Major

Head DDO

Number

of

objections

Amount

Objected in `

1 2030 Asst Inspector General(Accts), O/o C&

IG, Registration& Stamps, Hyderabad 1 3,262

2 2070 Asst Accounts officer, GAD,

Hyderabad 1 4,333

3 2070 Asst District Fire Officer, Hyderabad 1 1,400

4 2204 Accounts Officer, O/o Commissioner

of Youth services, Hyderabad 1 3,900

5 2225 Asst Accounts Officer, Commissioner

of Tribal Welfare, Hyderabad 1 2,100

6 2225 Asst Accounts officer, Tribal Cultural

Research institute, Hyderabad 1 2,650


64

Sl NO Major

Head DDO

Number

of

objections

Amount

Objected in `

7 2225 Asst Accounts officer,commissioner of

social welfare, Hyderabad 1 4,350

8 2225 Drawing officer, Administrative

officer, CID, Hyderabad 1 15,479

9 2406 Accounts Officer, O/o Prl Chief

Conservator of Forest, Hyderabad 1 2,225

10 3456 Asst. Supply Officer, Circle No. II,

Hyderabad 1 2,150

11 3456

Dist. Supply Officer (City), O/o the

Chief Rationing Office, RP.Road,

Secunderabad

1 2,550

TOTAL 11 44,399

Annexure-4.5

Sl No Major

Head

DDO No of

Objections

Amount

1 2055 Commandant, SARCPL 1 67,861

2 2055 Accounts Officer, Commissioner of Police,

Hyderabad

1 4,95,491

3 2055 Accounts Officer, Commissioner of Police,

Hyderabad

1 5,011

Total 3 5,68,363

Annexure-4.6

Sl No Major

Head

DDO Number of

objections

Amount

Objected

In `

1 2210 Admn Officer, DM&HO, Hyderabad 1 6,630

2 2210 Admn Officer, Govt Maternity Hospital, Hyderabad 1 1,000

3 2210 Asst director of Sericulture, O/o Commissioner of

Sericulture, Hyderabad

1 12,876

4 2055 Asst Accounts Officer, O/o Commissioner of

Police, Hyderabad

1 45,225

5 2051 Asst Secretary, DDO, APPSC, Hyderabad 1 2,000

6 3451 Asst Secretary, to Govt & Drawing & Disbursement

officer, Agriculture & Cooperation department,

Telangana Secretariat, hyderabad-22

1 18,827

7 2041 Asst Secretary, O/o Transport Commissioner,

Telangana, Hyderabad

1 8,569

8 2029 Asst Secretary (Admin), O/o Chief Commissioner

of Land Administration, Hyderabad

2 57,475

9 2029 Joint Director(Admn), O/o The Commissioner ,

Survey Settlements & land records, Hyderabad

1 20,615

10 2030 Asst director of Sericulture, O/o Commissioner of

Sericulture, Hyderabad

1 12,300

TOTAL 11 1,85,517


65

Annexure:4.7

Sl

NO

Major

Head

DDO Number

of

objections

Amount

objected in

`

1 2040 Dy Commercial Tax Officer, O/o Commissioner of

Commercial taxes, Hyderabad

1 1,63,43,838

2 2055 Accounts Officer, APPA, Hyderabad 1 42,900

3 2055 Director General of Police , 2500100293, Hyderabad 1 17,11,000

4 2515 Non Tech Personal; Asst to Engineer in Chief, Panchaytiraj,

Hyderabad

1 16,500

5 2851 Asst Director, Sericulture, O/o Commissioner of sericulture,

Hyderabad

1 1,057

6 3456 Asst. Supply Officer, Circle No. II, Hyderabad 1 1,380

7 2070 Accounts Officer, DDO Code: 25001701001, General. Admin.

Vigilance& Enforcement. Dept., Hyderabad

1 1,250

8 2040 The manager, O/o Dy Commissioner(CT), Secunderabad

Division, Hyderabad

1 23,564

9 2210 Lay secretary Gr I, Insurance Medical Services, Hyderabad 1 2,075

10 2225 District tribal welfare officer, Hyderabad, Telangana 1 1,32,47,668

11 2210 Asst Accounts officer, DMHS, Hyderabad 1 900

12 2210 Lay secretary & treasurer Gr I, Insurance Medical services,

Hyderabad

1 5,440

13 2401 Asst Accounts Officer, O/o Commissioner & Director of

Agriculture, Hyderabad

1 9,65,988

14 2014 Addl Chief Metropolitan Magistrate, Hyderabad 1 23,437

15 2014 Addl Spl Judge For CBI cases, Hyderabad 1 1,58,451

16 2014 Secretary & CEO, AP Human Rights Commission, Hyderabad 1 2,36,006

17 2054 Asst Treasury Officer, Compilation Branch, District treasury,

Manoranjan Complex, Hyderabad(Urban)

1 65,520

18 2054 Deputy Director, Dist Treasury ,Hyderabad (Urban) 1 66,632

19 2220 Accounts officer, O/o APIC, APHB Building, MJ Market,

Nampally, Hyderabad

1 38,468

20 2225 Hostel Welfare Officer, Govt BC boys Hostel Plot No 304,

Singareni Colony, Saidabad, Hyderabad

1 1,20,300

21 2230 Chairman, Industrial tribunal, Hyderabad 1 24,455

22 2230 Presiding Officer, Labour Court, Hyderabad 1 51,755

23 2853 Asst Director of Mines &Geology(Admn), Govt of

Telangana, BRKR Bhavan, Hyderabad

1 47,619

24 2235 Drawing & Disbursing Officer, AP Women‟s Commission,

Hyderabad

2 10,48,687

25 3456 President, Dist. Consumer Forum-I, (Under Consumer

Protection Act), Hyderabad.

1 1,11,509

26 3456 President, Dist. Consumer Forum-II, (Under Consumer

Protection Act), Hyderabad

2 1,18,903

27 3456 President, Dist. Consumer Forum-III, (Under Consumer

Protection Act), Hyderabad.

1 29,830

TOTAL 29 3,45,05,132


66

Annexure-4.8

Sl

No

Majo

r

Head

DDO Number of

Objections

Amount

objected

in`

1 2220 Commissioner, I&PR, Telangana, Hyderabad 1 1,95,812

2 2403 Accounts Officer, Veterinary Biological Research

Institute, Shanti nagar, Hyderabad-500028 1 3,88,500

3 2055 Admn Officer, Govt Railway Police, Hyderabad 1 1,500

4 2055 Director General of Police, Hyderabad 1 16,24,841

5 2055 SP, Intelligence Dept, Telangana state, Hyderabad 1 48,314

6 2029 The Joint Director of settlements (Admn), Telangana

State, Hyderabad 1 2,181

TOTAL 6 22,61,148

Annexure-4.9

Sl No. Major Head DDO No of

Objections

Amount

objected

1 2014 Dy Registrar, AP Administrative Tribunal 1 4,720

2 2055 AO, APPA, Hyderabad 1 9,257

Total 2 13,977

Annexure-4.10

Sl No Major

Head DDO

No of

objections

Amount

objected

in `

1 2030 Asst Inspector General,(Accts), O/o C& IG,

Registration& Stamps, Hyderabad 1 30,900

2 2030 Joint Sub Registrar-4, Chikkadpally, Hyderabad 3 74,134

3 2030 Sub Registrar, Secunderabad 1 3,347

4 2051 Asst Secretary to Govt, DDO, YAT & C (PMU)

Dept, AP Secretariat, Hyderabad 1 1,797


6 2052 Asst Secretary to Govt, DDO, Finance dept, AP

Secretariat, Hyderabad 1 18,919

7 2052 Asst Secretary, DDO, Revenue Dept, AP


8 2052 Asst Secretary,DDO, Law Dept, AP Secretariat,

Hyderabad 1 19,886

9 2052 Dy Secretary, DDO, Finance (Claims) Dept,

Telangana Secretariat, Hyderabad 1 2,382

10 2055 Addl Director of AP Forensic Lab , Hyderabad 1 5,278

11 2055 Admn Officer, Police Training College,

Hyderabad 1 10,164

12 2055 Admn officer, CID, Hyderabad 2 36,852

13 2055 Admn officer, Intelligence, Hyderabad 2 76,091

14 2055 Accounts officer,Police Communications,

Hyderabad 1 20,998

15 2056 Asst Accounts Officer, O/o DG of Prisons, Hyderabad 1 20,000


67

Sl No Major

Head DDO

No of

objections

Amount

objected

16 2056 Principal, State Institute of Correctional

Administration, Hyderabad 1 28,676

17 2202 Accounts Officer, O/o CIE, Govt of Telangana,

Hyderabad 1 2,240

18 2202 Accounts Officer, O/o Commissioner and

Director Collegiate education, Hyderabad 1 6,180

19 2202 Head Mistress, Govt primary school, Saidabad,

Hyderabad-28, 1 3,937

20 2202 Head Mistress, Govt Primary School, U/M,

Achireddy Ngagar-I, Hyderabad, Telangana 1 19,137

21 2202 Head Mistress, Govt Primary Schools,

kamatipura, Mehdipatnam, Hyderabad-28 1 26,520

22 2204 Lt Col, Offg Commanding Officer, 1 Andhra BN

NCC,Secunderabad 1 1,019

23 2205 Accounts Officer, Dept of Culture, kala bhavan,

Siafabad, Hyderabad 1 1,545

24 2210 Lay secretary &Treasurer Gr II, DIPM,Public

Health Labs, Narayanguda, Hyderabad. 1 3,555

25 2210 Lay secretary & treasurer Gr II, SRRIT & CD ,

Hyderabad 2 25,334

26 2217 Accounts Officer of Municipal Administration,

Hyderabad 1 5,562

27 2225 Admin officer, CID, Hyderabad 4 67,802

28 2225 Hostel Welfare Officer, Govt BC Boys Hostel,

VN Nagar,Hyderabad 1 34,016

29 2225 Hostel Welfare Officer, Govt. St. Boys Colleges

Management, Dilsukhnagar, Hyderabad 1 1,687

30 2225 Hostel Welfare Officer, Govt. ST.C Boys Hostel,

Karwan- Hyd. 3 1,15,265

31 2235

Accounts Officer, Director, Women

Development& Child Welfare Department,

Hyderabad

2 5,943

32 2250 Dy Commissioner (General), Endowments dept,

Hyderabad 1 3,914

33 2251 Asst Secretary to Govt, BC Welfare, Secretariat,

AP, Hyderabad 1 32,960

34 2401 Asst Accounts Officer, O/o Commissioner &

Director of Agriculture, AP 1 12,978

35 2515 Accounts Officer, O/o State Election

Commission, AP, Hyderabad 1 4,012

36 2852 Commissioner & Director of sugarcane, AP.

Hyderabad 1 5,015

37 3451

Assistant Secretary to Govt & DDO Agriculture

& Co operation Department, AP Secretariat ,

Hyderabad.

1 77,765

38 2202 Accounts officer, O/o Commissioner & Director

of Collegiate Education, Hyderabad 1 2,521

39 2225 Hostel Welfare Officer, Govt BC Boys Hostel,

VN Nagar, Hyderabad 1 9,719

40 2202 Gaz Head master Gr I, Govt High School, Sultan

shahi, Hyderabad, Telangana. 1 7,622

Total 52 8,72,462


68

Annexure-4.11

Sl

No.

Major

Head DDO

No of

Objections

Amount

objected in

` 1 2055 Administrative Officer, Grey Hounds, Hyderabad 1 15,111

2 2055 Administrative Officer, Intelligence, Hyderabad 1 26,667

Total 2 41,778

Annexure-4.12

Sl No. Major

Head DDO

No of

Objections

Amount

objected

1 2234 The Commissioner, Women Development & Child

Welfare Dept, AP, Hyderabad

2 11,46,445

2 2515 Accounts Officer, Commissioner of Panchayatraj, &

Rural Development, AP, Hyderabad

1 3,65,483

Total 3 15,11,928

Annexure-4.13

Sl

NO

Major

Head DDO

No of

Objections Amount

objected in `

1 2014 Deputy Registrar, High Court, Hyderabad 3 75,762

2 2052 Asst Secretary, DDO, Revenue Dept, AP


3 2040

Dy Commercial Tax Officer, Central

Computer Wing, O/o Commissioner of

Commercial Taxes, Nampally, Hyderabad 1 1,19,355

4 2055

Administrative officer, Intelligence Dept,

Hyderabad 1 60,092

5 2055

SP, Intelligence Dept, Telangana state,

Hyderabad 1 5,150

6 2403

Accounts Officer, Veterinary Biological

Research institute, Shanti nagar, Hyderabad-

500028 1 83,18,268

TOTAL 8 85,80,827


69

Annexure:4.14

Sl

No

Majo

r

Head

DDO

Number

of

objection

s

Amount

Objected

in `

1 2015 Asst Secretary to Govt, Drawing Officer, GAD, Telangana


2 2029 Asst Secretary (Admin), O/o Chief Commissioner of Land

Administration, AP, Hyderabad 6 45,600

3 2029 Joint Director (Admn), Survey and land records AP, Hyderabad 2 14,573

4 2030 AIG(Accounts), Drawing & Disbursing Officer, ,O/o

Commissioner of IG, Registration &Stamps, Hyderabad 4 5,56,087

5 2030 Dist registrar ( MV & Audit), Registration and Stamps,

Hyderabad 2 4,944

6 2030 Dy Inspector General, Registration & Stamps, Ranga Reddy Dist,

Hyderabad 2 3,544

7 2039 Assistant Accounts officer, O/o Commissioner & Prohibition &

Excise, Hyderabad 6 85,333

8 2040 DY Commercial tax officer (General), O/o Commissioner of

Commercial taxes, Hyderabad 2 13,502

9 2040 The manager, O/o Dy Commissioner(CT), Abids Division,

Hyderabad 1 1,551


11 2052 Accounts officer, DDO, ACB, Banjara Hills, Road No 12, MLA

colony, Hyderabad 1 14,995

12 2052 Asst Secretary , DDO, GAD, AP Secretariat, Hyderabad 1 25,204

13 2052 Asst Secretary to Govt, DDO, Law dept, AP Secretariat,

Hyderabad 1 2,535

14 2052 Asst Secretary to Govt, GAD, AP Secretariat, Hyderabad 1 14,376

15 2052 Asst Secretary, DDO, Finance Dept, AP Secretariat, Hyderabad 1 31,862

16 2054 Accounts Officer (Bills), PAO, Hyderabad 1 3,040

17 2054 Audit officer, DDO, Directorate of State Audit, Abids,

Hyderabad 1 54,584

18 2055 Accounts officer, APPA, Hyderabad 1 24,492

19 2055 Accounts officer, O/o DGP, Hyderabad 1 40,864

20 2055 Administrative officer, APSP, Hyderabad 1 1,269

21 2055 Administrative Officer, Grey hounds, Hyderabad 1 29,832

22 2055 Administrative Officer,CID, Hyderabad 2 24,362

23 2055 Administrative Officer, Intelligence , Hyderabad 3 65,637

24 2055 Asst accounts Asst Accounts officer, O/o Commissioner of

Police, Hyderabad 1 30,530

25 2055 Director General of Police , 2500100293,Hyderabad 1 24,637

26 2059 Non Tech Personal; Asst to Engineer in Chief, R&B, Hyderabad 3 68,642


70

Sl

No

Major

Head DDO

Number of

objections

Amount

Objected

in `

27 2070 Accounts officer, Dr MCR HRD Institute, Telangana, Hyderabad 1 19,977

28 2202 Asst Accounts Officer, AP Govt Text Book Press, Mint

Compound, Hyderabad 2 38,500

29 2202 Asst Accounts Officer, O/o Commissioner, Director of school

education, Hyderabad 2 22,939

30 2202 Asst Commissioner for Government Exams, Hyderabad 3 1,87,416

31 2203 Asst Director, Dept of Technical Education, Hyderabad 2 13,528

32 2204 Accounts Officer (State), NCC Directorate (AP), Secunderabad-

500003 1 7,446

33 2204 Group captain, Commanding Officer, 2(A0 AirSqn (T) NCC,

Secunderabad 1 1,840

34 2204 Lt Col, Commanding Officer, 3 (A) BN NCC, Hyderabad 1 3,990

35 2204 Lt Col, Commanding Officer, 7 (A) Girls Bn NCC,


36 2204 Lt Col, Offg Commanding Officer, 1(A)R& V Regt NCC,

Hyderabad-30 1 1,110

37 2204 Lt Col, Offg Commanding Officer, 4(A) Bn NCC, Secunderabad 1 1,518

38 2204 The Colonel, Commanding officer, 2 (A) Bn NCC, Secunderabad 1 3,187

39 2204 The Offg Commanding Officer, Andhra Bn NCC, Secunderabad 1 1,870

40 2204 Wg Cdr, Commanding Officer , No 1 AP Sqn NCC,


41 2205 The Librarian, State Central Library, Hyderabad 1 26,695

42 2205 The Secretary, Hyderabad City Grandhalaya Samstha, Ashok

Nagar, Hyderabad 1 21,594

43 2210 Admin Officer, O/o DM & HO, Hyderabad 2 5,17,118

44 2210 Asst Director (Admn), Gandhi Hospital, Secunderabad 2 2,69,508

45 2210 Lay Secretary & Treasurer Gr II, ESI Hopsital, Sanath Nagar,


46 2210 Lay secretary Gr I, Insurance medical services, Hyderabad 2 17,67,358

47 2210 The Asst Director(Admn), Osmania General Hospital, Hyderabad 1 2,63,939

48 2220 Accounts Officer, APIC, MJ Market, APHB, Hyderabad 2 54,180

49 2220 Asst Accounts Officer, I&PR dept, Samachar Bhavan,

Hyderabad 1 70,859

50 2225 DY Director, Social welfare, Hyderabad 2 24,709

51 2225 Dy Director,BC Welfare, Hyderabad 1 83,509


71

Sl

No

Major

Head DDO

Number of

objections

Amount

Objected

in `

52 2235

(1)Asst Chief Probation Supdt, Dir of Juvenile Welfare , Correctional

services, Hyderabad, (2) Asst Project Director, DWCD Agency,

Hyderabad, (3) CDPO, ICDS Scheme, Secunderabad (4) CDPO, ICDS

Project IV, Hyderabad (U), (5) Supdt, Govt Spl cum Children home for

girls, Hyderabad

1 9,913

53 2235 Accounts Officer, O/o Commissioner , Disabled Welfare, Govt of

Telangana, Hyd 1 2,871

54 2235 Assistant Director, Directorate of Insurance, Hyderabad 1 11,321

55 2235 Asst Director, Directorate of Insurance, Govt of Telangana,

Hyderabad 1 1,04,223

56 2245 Asst Secretary to Govt and drawing Officer, Revenue (DM), AP


57 2245 The Assistant secretary to Govt& Drawing Officer, Revenue

(OM), A.P. Secretariat, Hyderabad. 1 3,717

58 2251 Assistant secretary to Govt & DDO Education (SEOP)

Department, AP Secretariat , Hyderabad. 1 12,898

59 2251 Drawing & Disbursing Officer, Asst Secretary to Govt, Medical

& family Welfare dept, AP Sectt, Hyderabad 1 7,781

60 2251 Drawing officer, Asst Secretary to Govt, Minority Welfare dept,

AP Sectt, Hyderabad 1 7,637

61 2251 Drawing officer, Asst Secretary to Govt, Minority Welfare dept,

AP Sectt, Hyderabad 1 9,808

62 2403 Accounts officer, Veterinary Biological research Institute,

Hyderabad-500028 2 40,296

63 2403 Dy Director (AH), Quality Assessment Lab, Shantinagar,

Hyderabad 2 6,608

64 2403 Dy Director(AH), Super Specialty Veterinary Hospital,

Narayanaguda, Hyderabad 1 1,210

65 2403 Office Manager, O/o Regional Joint director(Animal Husbandry),

Hyderabad 2 44,867

66 2406 Drawing & Disbursing Officer, Govt Gardens, Dept of

horticulture, Hyderabad-04 3 1,43,657

67 2406 The Accounts officer, O/o the Prl Chief Conservator of Forest,

Hyderabad. 1 12,682

68 2406 The DDO, Govt gardens, Dept of Horticulture, Hyderabad 1 18,498

69 2425 The Deputy Registrar ( Head Office) O/o The C.C& R.C.S, A.P,

Hyderabad. 2 15,919

70 2515 Accounts officer, State Election Commission, Hyderabad 2 43,876

71 2851 Director of handlooms & Textiles &Apparel export park,

Hyderabad 1 8,286

72 2852 Asst Director/ Drawing Officer , O/o Director of sugar cane

Commissioner, Hyderabad 5 12,763

73 3435 Accounts officer, Director of National Green Corps, Hyderabad 1 18,182

74 3451 Asst Secretary to Govt, DDO, Irrigation & CAD Dept, AP

Secretariat, HYD 1 25,412

75 3451 Asst Secretary to Govt, DDO, Panchayatiraj & Rural

Development Dept, AP Secretariat, Hyderabad 1 9,810

76 3452 Accounts officer, Dept of tourism, Govt of AP, Hyderabad. 1 47,697


72

Sl

No

Major

Head DDO

Number

of

objections

Amount

Objected

in `

77 3452 Asst Accounts officer, Dept of Tourism, Hyderabad 2 51,175

78 3452 Asst Secretary to Govt & drawing officer YAT & C (PMU) dept,

AP Secretariat, Hyderabad 2 23,991

79 4250 Project Manager, NCRM Project, Revenue Dept, Hyderabad-22 1 2,531

TOTAL 125 53,36,421

Annexure-4.15

Sl.

No

Major

Head DDO

Number of

Objections Amount in `

1 2011 Accounts officer, Raj Bhavan, Hyderabad 2 7,439

2 2011 Asst Secretary to Govt. legislature Dept, Assembly Building,

Hyderabad 4 1,61,018

3 2014 Dy registrar, High Court, Hyderabad 5 80,109

4 2015 The Drawing Officer, Asst Secretary to Govt, GAD, AP

Secretariat, Hyderabad 5 17,78,176

5 2041 Chief Accounts officer & Financial Advisor, O/o Transport

Commissioner, Hyderabad 1 4,992

6 2051 Asst secretary DDO, APPSC, Hyderabad 2 3,979

7 2052 Accounts Officer, ACB, Hyderabad 1 3,246

8 2052 Asst secretary to Govt, DDO, Finance (Claims) dept, AP

Secretariat Hyderabad 3 72,483

9 2052 Asst Secretary, DDO, Planning Dept, AP Secretariat, Hyderabad 1 6,087

10 2053 Admin Officer, Collectorate, Hyderabad 1 3,940

11 2055 Accounts officer, APPA, Hyderabad 1 14,163

12 2055 Addl DGP, Intelligence Dept, lakadi ka Pool, Hyderabad 1 2,472

13 2055 Admn Officer, Grey hounds, Hyderabad 1 6,239

14 2055 Asst Accounts officer, Commissioner of Police, Hyderabad 4 84,664

15 2055 SP Of Police, CID,Hyderabad 1 4,527

16 2055 SP Of Police, Intelligence, Hyderabad 1 2,139


73

Sl.

No

Major

Head DDO

Number of


17 2056 Administrative Officer, Central Prison, Chanchalguda, Hyderabad 1 9,514

18 2056 Asst Accounts Officer, O/o DG Prisons , Hyderabad 1 68,160

19 2056 Principal, State Institute of Correctional Administration,

Hyderabad 1 1,663

20 2058 Assistant Accounts Officer, Govt. Printing Department,

Hyderabad. 2 48,912

21 2070 Accounts Officer, Dy Director, Dept of Protocol, Hyderabad 1 28,353

22 2070 Admn Officer, Director General State Disaster response and Fire

service , Govt of Telangana 1 11,360

23 2070 Admn officer, Directorate general of Fire services, Hyderabad 2 35,377

24 2070 Admn officer, Directorate General of State Disaster response Fire

services, Telangana, Hyderabad 1 4,703

25 2070 Admn Officer, Directorate of Fire services, Hyderabad 1 8,826

26 2202 Asst Accounts officer, O/o The Commissioner & Director of

School Education, Hyderabad 1 1,618

27 2203 Admin Officer, QQ Govt polytechnic, Hyderabad-500064 2 53,576

28 2205 Dy Director(Admn), Archaeology & Museums, AP, Hyderabad 1 4,999

29 2210 Asst Director (Admn), Gandhi Hospital, Secunderabad 1 18,852

30 2210 Director, AP State level Drug Testing Laboratory, Dept of

AYUSH, Govt of AP, Erragadda, Hyderabad. 1 4,393

31 2210 Directorate of Drugs, Controller of Administration, Govt of AP ,

Hyderabad 1 6,255

32 2210 Lay secretary & treasurer Gr - II, BRKR Govt Ayurvedic College,

Hyderabad 1 2,470

33 2210 Lay secretary & treasurer Gr - II, Insurance Medical Services,

Hyderabad 1 15,989

34 2210 Lay Secretary & Treasurer Gr I, DIPM, PH Labs & Food

Administration, Narayanaguda, Hyderabad 1 2,434

35 2210 Lay secretary & treasurer Gr I, Ins Med services, HYD 4 59,958

36 2210 Lay Secretary & Treasurer Gr II, ESI Hopsital, Sanath Nagar,


37 2210 Research officer, Government Research Dept(Homeo),

Ramanthapur, Hyderabad 1 1,037

38 2217 Accounts Officer of Municipal Administration, AP, Hyderabad 1 2,713

39 2225 Asst. Accounts Officer, O/o Dy. Director Social Welfare,

Hyderabad dist. 1 14,022


74

Sl.

No

Major

Head DDO

Number of


40 2235 The Assistant Director, directorate of Insurance, Hyderabad 1 1,821

41 2250 Dy Executive Engineer, Endowments dept, Hyderabad 1 1,239

42 2251 Asst Secretary & Drawing & Disbursing Officer, MA&VD Dept,

AP Secretariat, Hyderabad 1 1,606

43 2401 Asst Accounts Officer, Commissioner& Director of Agriculture,

Hyderabad 1 9,975

44 2853 Asst Director of Mines & Geology(Admn), Govt of Telangana,

BRKR Bhavan, Hyderabad 1 24,891

45 3435 Accounts Officer, Directorate of NGC, Hyderabad 1 9,183

46 3451 Asst Secretary & Drawing & Disbursing Officer, Rain Shadow

Area, Development Dept, AP Secretariat, Hyderabad 1 3,087

47 3452 Asst secretary to Govt, DDO, YAT & C (PMU) Dept, AP

Secretariat Hyderabad 1 9,914

48 2013 Drawing Officer, Asst Secretary to Govt, GAD, Telangana


49 2055 Administrative Officer, Greyhounds, Hyderabad 1 1,710

TOTAL 73 27,37,084

annual review report on the working of … · more has been observed in dtos viz ranga reddy,...

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