2010-11 - AP State Audit

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GOVERNMENT OF ANDHRA PRADESH
From
The Audit Officer (R.As),
State Audit,
Directorate of State Audit,
Andhra Pradesh,
Hyderabad.
To
The District Collector,
Ranga Reddy District,
Hyderabad.
Letter Roc. No. CDAR/RRD/V2/2010-11,
Dated: 15- 04- 2011
Sir,
Sub: - Relief Accounts – Consolidated District Audit Report on
the Accounts of Grants released Under M. H. 2245
for the audited year 2010-2011 - Forwarded – Reg.
***
The Consolidated District
on the Accounts of Relief
Audit Report
of the Ranga Reddy District
Grants released under
M H.2245
for the
audited year 2010-2011 is forwarded herewith for necessary action.
Yours faithfully
AUDIT OFFICER (R.As)
STATE AUDIT,
DIRECTORATE OF STATE AUDIT
ANDHRA PRADESH;;HYDERABAD
Encls: 1) Annexures – I & II
Copy to the Commissioner for Disaster Management &
Ex-Officio Secretary to Government,
Revenue (D.M) Department, Andhra Pradesh Secretariat,
Hyderabad for information.
Copy to the Director of State Audit, Andhra Pradesh, Hyderabad.
CONSOLIDATED DISTRICT AUDIT
REPORT
ON
THE
GRANTS
RELEASED BY THE GOVERNMENT /
DISTRICT COLLECTOR OF
RANGAREDDY DISTRICT UNDER M.H.2245 TOWARDS
NATURAL
CALAMITIES AUDIT CONDUCTED FOR THE AUDITED YEAR 2010-11.
*****
INTRODUCTION:
1.
Government of Andhra Pradesh have created a separate Head of
Account Viz., MH.2245 for calamity relief fund and grants which are being
released through various Government Orders to several Government
Departments / Local bodies / Autonomous Institutions in the Hyderabad Urban
for taking up relief operations necessitated due to the occurrence of Natural
Calamities. The relief operations range from repairs and restoration of public
buildings, roads, irrigation works, electrical installations, construction works of
cyclone shelters, transportation of people and live stock of low lying areas to safe
places during flood seasons, providing of food and clothing to cyclone / flood
affected people, payment of exgratia to the kin of people who lost their lives due
to Natural Calamities, supply of seeds / fertilizers pesticides / live stock on
subsidy basis of farmers, proving drinking water to people living in drought areas,
and payment of old age pensions etc.,. The relief operations mentioned above
are not exhaustive and Government is spending huge sums every year for the
purpose of relief on account of Natural Calamities.
2.
The relief operations were monitored at District level by the District
Collector and the funds released by the Government were redistributed among
various executing agencies. After getting administrative sanction from the
District Collector, the District authorities should incur the expenditure toward
relief operations as instructed.
3.
According to the instructions issued by the Government through their
Memo.No.42489/Relief/94-1, PR&RD (Relief) Department, dated 25-07-1994
read with Government Memo.No.60753/DMA-II/2001, dated 29-08-2006 of
Commissioner for Disaster Management and Ex-Officio Secretary to
Government, the Audit Officer (Relief Accounts), State Audit, Directorate of State
Audit, Andhra Pradesh, Hyderabad conducted the Audit on the utilization of
Calamity Relief Fund of Hyderabad Urban released by the Government.
4.
The audits were completed executing agency wise and audit notes were
issued to the concerned Executive Agencies with a request to rectify the defects.
But, so far no replies were received duly rectifying the defects. Hence, the
defects noticed during audit were incorporated in this District Audit Report. The
executing agency wise audit notes issued may be read as part of this District
Audit Report.
5.
The Executing Agency wise audit notes issued shall be read as part of
the concerned Institute Audit Report whereas the concerned Institute Audit
Reports shall be read as part of the Consolidated District Audit Report.
6.
This report contains narrative portion of the different irregularities noticed
during the course of audit of the accounts of the amounts sanctioned by
Government / District Collector under M.H.2245 to different executing agencies
and the Statements of Institute-wise particulars, i.e., No. of paras in the
concerned Institute and amount if any held under objection.
7.
The different Executive Agencies to whom audit notes were issued by the
Audit Officer (Relief Accounts), State Audit, Directorate of State Audit, Andhra
Pradesh, Hyderabad have to send their replies to the Audit Officer (Relief
Accounts), State Audit, Directorate of State Audit, Andhra Pradesh, Hyderabad
for settlement of the objections.
1.
Un-utilisation / Under utilization / unspent amounts not remitted to
State Funds: Rs. 31,32,825/-
During the course of audit, it is observed that the Joint Director of
Agriculture, Rangareddy District have not remitted the unspent balances of grants
of Rs. 31,32,825/- to State Funds. Un-utilisation or underutilization of grant
released for specific purpose defeats the very purpose for which the grant has
been released and non-remittance of unspent balance results in locking of funds.
It is, therefore, suggested that suitable instructions may be given to
all the executing agencies to utilize the grants in full with in the stipulated time
and also to remit the unspent balances to state funds so that these unspent
balances can be sanctioned to the needy.
The detailed audit paras given hereunder for reference,
a)
UNUTILISED /UNSPENT BALANCE AMOUNTS NOT REMITTED :UNSPENT BALANCE AMOUNT NOT REMITTED TO STATE FUNDS
IRREGULAR – NEEDS EARLY ACTION Rs. 12,04,547/-
On verification of the records relating to the input subsidy released to the
Mandal Agricultural Officers and Mandal Revenue Officers concerned jointly to
distribute the amount to the victims whose crops where damaged due to heavy
rains occurred during the months of March, April, and May, 2009 in Rangareddy
District, it is noticed that an aggregate amount of Rs. 12,04,547/- was returned to
the Joint Director of Agriculture, R.R. District by Mandal Agricultural Officers and
Mandal Revenue Officers. But the J.D.A, R.R. District has not been remitted to
the State Funds till the close of audit.
Sl.
No
Mandal
GORt. No154 dt.
4.6.09 GORt.
No.158 dt. 9.6.09
1
Keesara
-
2
Maheshwaram
3
Kandukur
65,769
D.D.No.
449761/dt.
23.2.2010
39062
D.D.No. 449762/
dt. 23.2.2010
4
Gandeed
-
5
Moinabad
-
6
GOMs.
No.38 dt.
15.12.09
55,770
DD.No
135660/dt.
9.1.2011
GORt.No.293
dt. 2.11.09
Total
-
55770
-
56100
D.D.No
121869
-
83250
D.D.No
122312
-
16576
-
3600
884000
12,04,547
16,576
D.D.No.
971065/dt.
15.3.2011
3600
D.D.No.
353651/dt.
29.11.2010
Marpally
-
-
8,84,000
D.D.No.
328705/dt.
4.10.2010
TOTAL
104831
75946
1023350
Therefore, the unspent amounts of Rs. 12,04,127/- which were refunded
by the Mandal Agricultural Officers and Mandal Revenue Officers shall be
remitted to state funds immediately under intimation to the audit.
b) UNUTILISED /UNSPENT BALANCE AMOUNTS NOT REMITTED :UNSPENT BALANCE AMOUNTS - NOT REMITTED BY THE MANDAL
AGRICULTURAL OFFICERS CONCERNED - IRREGULAR – NEEDS
EARLY ACTION Rs. 19,28,278/On verification of the records relating to the input subsidy released to the
Mandal Agricultural Officers and Mandal Revenue Officers concerned jointly to
distribute the amount to the victims whose crops where damaged due to heavy
rains occurred during the months of March, April, and May ,2009 in Rangareddy
District. It is noticed that an aggregate amount of Rs. 19,28,278/- was at to be
returned to the Joint Director of Agriculture, R.R. District by the following Mandal
Agricultural and Mandal Revenue Officers concerned.
Sl.
No
Mandal
2
Maheshwaram
3
Kandukur
6
Peddemul
8
Bantwaram
TOTAL
GORt. No154 dt.
4.6.09 GORt.
No.158 dt. 9.6.09
GOMs.
No.38 dt.
15.12.09
GORt.No.293
dt. 2.11.09
102983
22915
2300
102983
49475
194405
22,915
2,99,688
Total
74690
194405
1556200
1556200
16,05,675
19,28,278
Hence, early action would need to be taken to collect the balance amount
available from the Mandals concerned and remit the same to the State Funds at
an early date. The remittance particulars viz., Challan No. & Date etc., may be
intimated to audit.
2.
Non-Maintenance / Non-Production of Records: Rs.30,74,100/-
During the course of audit, it is noticed that certain executive authorities
which are mentioned in the statement have not maintained and not produced
the following records for audits. Action would need to be taken to cause for the
production of records during next local audit.
a) Enumeration Lists
b) Acquaintances
c) Bank statements
d) Cash book
.
The detailed audit paras given hereunder for reference,
a)
NON PRODUCTION OF RECORDS:CONNECTED RECORDS PERTAINS TO THE CHEVELLA MANDAL
NOT PRODUCED TO AUDIT – IRREGULAR – NEEDS EARLY
ACTION-Rs. 30,74,100/-
During the course of audit, it is noticed that an amount Rs. 30,74,100/was released to Chevella Mandal for distribution to the affected farmers vide
various G.Os. But concerned authorities are not produced the connected records
belongs to the said amount to audit for verification. Audit Party frequently insisted
for production of records. But the authorities replied that concerned Mandal
Agricultural Officer is absconding. They also replied that said Mandal Agricultural
Officer has not handover the conncted record to his immediate authority.
Hence, the expenditure for Rs. 30,74,100/- pertains to the Chevella
Mandal is held under objection.
b)
NON MAINTAINACE OF RECORDS :SEPARATE CASH BOOK NOT MAINTAINED – IRREGULAR – NEEDS
EARLY ACTION CALLED FOR.
As per the instructions of the Government a separate Cash book has to be
maintained for Relief Operations for the Cyclone Relief Grant released by the
Government from time to time. But the Executive Authorities have not maintained
and furnished to audit for verification.. Therefore, it is informed to the Executive
Authorities concerned to maintain separate Cash books for relief operators at
Mandal Level and produced to audit for verification positively.
3.
Procedural Lapses : Rs.53,77,500/-
It is noticed during the course of audit that the Joint Director of Agriculture ,
R.R. Dist.hasnot followed the procedures while during the expenditure.
The detailed audit para given hereunder for reference,
AMOUNTS NOT DISTRIBUTED IN TIME – NEEDS EARLY ACTION FOR
Rs. 53,77,500/During the course of audit it is noticed that the following Mandal
Agricultural Officers were not distributed the amounts to affected farmers in time
and they have not produced the connected records for audit.
Sl.
No
Name of the
Mandal
Amount released
under G.O.No &
date
1
Mominpet
38, dt. 15.12.2009
25,87,500
2
Bantaram
38, dt. 15.12.2009
27,90,000
TOTAL
Released
amount
53,77,500
Hence, early action would need to be taken for distribution of the above
amounts an early date and the connected records should be produced to audit
for verification.
4.
Violation of Rules: Nil
During the course of audit, it is noticed that the Joint Director of
Agriculture, Rangareddy District have not followed the certain rules while
distribution of input subsidy to farmers.
It is, therefore, suggested that suitable instructions may be given to
the J.D,Agriculture, RR Dist.
The detailed audit para given hereunder for reference,
ENUMARATION LISTS , ACQUIENTANCES OF THE FARMERS AND
BANK ACCOUNTS–CERTAIN DEFECTS- POINTED OUT – NEEDS
RECTIFICATION.
On verification of the enumeration, acquaintances of the farmers and Bank
Accounts furnished by the Mandal Agricultural Officers concerned, the following
defects were noticed.
1.
In some acquaintances signature of a single person was obtained against
a group of Cheques instead of obtaining the signatures of actual farmers
concerned.
2.
It was observed in audit that the thumb impression of the farmers
concerned were taken on the acquaintances but the name of the farmer whose
thumb impression taken in the acquaintances was not noted on the thumb
impression.
3.
It is observed that in some of enumeration lists Survey No., Total extant of
Acres etc., signature of the V.R.O were not obtained.
4.
Page wise totals abstracts of Statements regarding the acquaintances, the
no. of cheques issued to the farmers, undelivered if any etc., were also not
furnished.
5.
In some Mandals the Mandal Agricultural Officers were distributed equal
amounts to the affected farmers without taking the consideration of damage of
extent.
6.
Some Mandal Agricultural Officers maintained the Single Bank Account
and remitted all amounts released through different G.Os in the same account.
Because of these practice it is very difficult to find out the balances and interest
earned for different amounts released through different G.Os. Therefore, it is
suggested that the Mandal Agricultural Officers should open the individual bank
Accounts for different amounts released through different G.Os for crystal
clear accounts.
The above mentioned defects should be avoided in future.
5.
UTILISATION CERTIFICATES– NOT FURNISHED: Rs.15,59,51,250/-
The Utilisation Certificate in 5 copies as required has not been furnished
by the Joint Director of Agriculture, Ranga Reddy District for 15,59,51,250/(Fifteen Crores Fifty Nine Lakhs Fifty One thousand Two hundred and Fifty only)
during the course of audit.
6.
Receipts and Expenditure:
The Receipts and Expenditure for the year 2010-11, in the RangaReddy
District are Rs. 16,15,12,250/- and Rs. 15,83,79,845/- and details were shown at
Annexure - II enclosed to this report.
7.
Results of Audit:
The result of audit is satisfactory.
8.
Pending Objections:
7(Seven) number of objections involving a sum of Rs. 16,75,35,675/- are
pending settlement during the year 2010-2011. Replies to the objections may
be sent to the Audit Officer, (Relief Accounts), State Audit, Directorate of State
Audit, Andhra Pradesh, Hyderabad.
Details are shown at Annexure – I is
enclosed to this report.
AUDIT OFFICER (R.As), STATE AUDIT,
DIRECTORATE OF STATE AUDIT.
ANNEXURE – I.
SATEMENT SHOWING THE CATEGORY WISE OBJECTIONS RAISED IN AUDIT
REPORT OF GRANTS DRAWN UNDER 2245 RELIEF ON ACCOUNT OF
NATURAL
CALAMITIES
AUDIT
CONDUCTED
IN
THE
AUDITED
YEAR : 2010-2011
Sl.
No.
1
1
2
3
4
5
Name of the Objections
2
Un- Utilization/under Utilization
Non-Maintenance/Nonproduction of records
Procedural lapses
Violation of rules
Utilisation certificate- not
furnished
Total Rs.
No of
paras
3
2
2
Amount
Rs.
4
31,32,825
30,74,100
1
1
1
53,77,500
Nil
15,59,51,250
7
16,75,35,675
Audit Officer (Relief Accounts)
Directorate of State Audit
ANNEXURE – II
STEMENTS SHOWING THE RECEIPTS AND EXPENDITURE
FOR THE AUDITED YEAR : 2010-2011.
Sl.
No.
1
1
Name of the
Executive
Agency
2
Commissioner,
Tandur
Municipality
--DO--
2
Commissioner,
Vikarabad,
Municipality
--DO--
3
Joint Director of
Agriculture,R.R.
Dist.
--DO---DO--
--DO--
G.O.Ms/Rt.No.
Receipts
Expenditure
& Date of
In Rs
In Rs.
Rev.(DM) Dept.
3
4
5
220/07-08-2009
2,00,000
14,00,000
of Rev.(DM.II)
Dept
230/17-08-2009
12,00,000
of Rev.(DM.II)
Dept
220/07-08-2009
28,61,000
41,61,000
of Rev.(DM.II)
Dept
230/17-08-2009
13,00,000
of Rev.(DM.II)
Dept
154/04-06-2009
27,74,000
46,33,254
of Rev.(DM.II)
Dept
158/09-06-2009of
19,87,000
Rev.(DM.II) Dept
293/02-11-2009
10,24,34,250 9,98,05,225
of Rev.(DM.II)
Dept
38/15-12-2009 of
4,87,56,000 4,83,80,366
Rev.(DM.II) Dept
Total Rs. 16,15,12,250 15,83,79,845
Balance
Rs.
6
--
--
1,27,746
26,29,025
3,75,634
31,32,405
Audit Officer (Relief Accounts)
Directorate of State Audit
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