GOVERNMENT OF ANDHRA PRADESH

STATE AUDIT DEPARTMENT 

   

REVIEW REPORT ON THE ACCOUNTS OF ZILLA PARISHADS AND 

MANDAL PARISHADS FOR THE YEAR 1990‐91 

DIRECTOR OF STATE AUDIT A.P., HYDERABAD.

CONTENTS

Reference to

Paragraph Page

Preface v

Overview vii

PART – A

Chapter – I – General 1 to 6 1 to 3

Chapter – II – Consolidated Audit Observations. 7 to 30 4 to 9

Chapter – III – A few selected Audit Objections. 31 to 46 10 to 19

PART – B

STATEMENTS

Statements on Mandal Parishad Accounts. 21 to 43

Statements on Zilla Parishad Accounts. 44 to 61

Annexures on Consolidated Objections. 63 to 84

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ABBREVIATIONS USED S.Cs Scheduled Castes

S.Ts Scheduled Tribes

T.A Travelling Allowance

P.R & RD Panchayat Raj & Rural Development

RWS/ARWS Rural Water Supply/Accelerated Rural Water Supply

J.R.Y Jawahar Rojgar Yojana

D.E.O District Educational Officer

T.F.C Tenth Finance Commission

J.G.S.Y Jawahar Grameena Samrudhi Yojana

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

L.C.S Low Cost Sanitation

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

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

N.S.D.P National Slum Development Programme

I.L.C.S Individual Low Cost Sanitation

A.P.R.B Andhra Pradesh Rural Board

R.R.M Rural Road Maintenance

M.N.P Minimum Needs Programme

S.F.C State Finance Corporation

NABARD National Bank for Agriculture & Rural Development

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

S.M.P Sub-Marine Project

T & P Charges Tools and Plant Charges

C.D.R Community Development Resource

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

M.I Minor Irrigation

Z.P Zilla Parishad

O.B.B Operation Black Board

E.E Executive Engineer

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

E.A.S Employment Assurance Scheme

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

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

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R.S.P (Plan) Rural Shifting Programme

M.H.P Maintenance of Hand Pumps

A.C.D.F Assembly Constituency Development Fund

FDR (Roads) Flood Damage Relief

R.D.P Rural Development Programme

R.I.D.F Rural Infrastructure Development Fund

Vr. Voucher

M.P.D.O Mandal Parishad Development Officer

T.T.A Transfer Travelling Allowance

P.S. Charges Petty Supervision Charges

F.S.D Further Security Deposit

C.C. Part Bill Contract Certificate part bill

M.B Measurement Book

Cu.m Cubic Meter

R.S.P Rural Sanction Programme

V.L.T Vacant Land Tax

P.H. Workers Public Health Workers

L.T.C Leave Travel Concession

S.P.P Special Promotion Post

P.W.S Protected Water Supply

R.D Rural Development

iv

PREFACE

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

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

3. The report has been prepared for the audits done during the year 1990-91.

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

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OVER VIEW

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

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

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

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

The total Receipts and Expenditure of all the Zilla Parishads and Mandal Parishads put together for the year 1990-91 were Rs. 1306.28 Crores and Rs. 1221.41 Crores respectively.

A total number of 61597 audit objections involving an amount of Rs. 16666.78 Lakhs were raised during the year.

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

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

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REVIEW REPORT OF MANDAL PARISHADS AND ZILLA PARISHADS IN THE STATE OF ANDHRA PRADESH FOR THE YEAR 1990-91

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

CHAPTER -I - GENERAL

1. INSTITUTIONS AUDITED: The audit of the Accounts of Mandal Parishads and Zilla Parishads and

was entrusted to the Director of Local Fund Audit under Sub-sec.2(e) of Sec.36readwith Sec.65 of AP Mandal Parishads, Zilla Parishads and Zilla Abhivrudi Sameeksha Mandals Act,1986. The audit of all the Zilla Parishads and Mandal Parishads in the State were completed as on the date of this report except 3 MPs due to burnt of records. 2. RECEIPTS AND CHARGES:

The gross receipts and charges of the Mandal Parishads and Zilla Parishads for the year 1990-91 are as follows:

Sl. No.

Name of the Institution

Total Receipts Rs. in Crores

Total expenditure Rs. in Crores

1 Mandal Parishads 477.21 443.992 Zilla Parishads 829.07 777.42

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

Sl. No. Name of the MP District Reasons

1 Payakaraopet Visakhapatnam Records burnt 2 Lingala Ganapur Warangal Records burnt 3 Siddipet Medak Records burnt 4 22MPs Mahabubnagar Audit Reports have not been

finalized 3. CONSOLIDATED ABSTRACT OF ACCOUNTS: The Consolidated Abstract of Accounts of receipt and expenditure of the Mandal Parishads and Zilla Parishads for the year 1990-91 for each district is given separate in Statement ‘A’ and ‘B’ appended respectively.

According to the rules issued under Sec.35 and G.O. of the AP MPs, ZPs and ZASM Act, 1986 the Mandal Development Officers of MPs and District Developments Officers of ZPs shall submit the sanctioned budget to the ZPs / Government on of before 30th November / 15th January proceeding the Budget year as the case may be and the copies of the sanctioned budget should be forwarded to the Audit Department of their districts by the Mandal Development Officers / District Development Officers concerned. 625 MPs / 11 ZPs as detailed below have not furnished their sanctioned budget for the year 1990-91.

Sl. No. Name of the District Number of Mandal

Parishads Number of Zilla

Parishads (1) (2) (3) (4) 1. Srikakulam 37 --- 2. East Godavari, Kakinada 6 1

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(1) (2) (3) (4) 3. W. Godavari, Eluru 4 --- 4. Krishna 48 1 5. Guntur 57 --- 6. Prakasam 34 1 7. Nellore 41 --- 8. Chittoor 13 --- 9. Cuddapah 50 1 10. Ananthapur 52 1 11. Kurnool 53 1 12. Warangal 50 1 13. Khammam 9 - 14. Mahaboobnagar 20 - 15. Nizamabad 36 1 16. Nalgonda 44 1 17. Medak 38 - 18. Ranga Reddy 33 1 19. Karimnagar --- 1

Total 625 11

4. BUDGET – EXCESS EXPENDITURE – Rs. 2, 738.00 Lakhs: The expenditure was not kept up with in the Budget allotment under

certain Heads of Accounts as required under the rules relating to the preparation of the budgets and the instructions therefore in respect of Mandal Parishads and Zilla Parishads. The total excess expenditure incurred during the year 1990-91 was Rs. 2, 738.00 lakhs as detailed below:

Sl. No. Name of the Institution No. of

Objections Amount

Rs. In lakhs 1. Mandal Parishads 389 212.83 2. Zilla Parishads 37 2525.17 Total 426 2738.00

(The details are furnished in Annexure. I)

The approval of the ZPs / Government for the re-appropriation of funds from one Head of accounts to another was not obtained as required under the statutory rules relating to preparation of budgets and instructions therefore issued under Sec.35 and 64 of APMPs, ZPs and ZASM Act, 1986.

5. ANNUAL ACCOUNTS OF MANDAL PARISHADS AND ZILLA PARISHADS:

According to the Section 36 and 65 of APMPs, ZPs and ZASM Act, 1986, the Annual Accounts of MPs/ZPs have to be prepared and sent to ZPs / Government as the case may be not later than 15th day of the second month of the next financial year. Thus the annual accounts for the year 1990-91 were due by 15-5-91. The Dist. Development Officers of all ZPs in the State have not furnished the Annual Accounts of ZPs for 1990-91 within the date prescribed.

Similarly, the Annual Accounts of 739 Mandal Parishads 19 ZPs in the State were also not furnished in time. Cases of non-receipt of annual accounts in time are regularly reported to Govt. from time to time.

2

DELAY IN RECEIPT OF ANNUAL ACCOUNTS OF MPs

Sl. No. Name of the District Mandal

Parishads Zilla

Parishads 1. Srikakulam 37 1 2. Vizianagaram 33 1 3. Visakapatnam 39 1 4. East Godavari 55 1 5. West Godavari 45 1 6. Krishna 48 1 7. Guntur 55 1 8. Prakasam 55 1 9. Nellore 46 1 10. Cuddapah 50 1 11. Ananthapur 63 1 12. Kurnool 53 1 13. Warangal 50 --- 14. Khammam 16 1 15. Karimnagar 27 1 16. Mahabubnagar 1 --- 17. Nizamabad 36 1 18. Ranga Reddy 30 1 19. Nalgonda --- 1 20. Chittoor - 1 21. Medak - 1

Total 739 19

6. TREASURY RECONCILIATION – NOT DONE According to instructions issued in Govt.Memo.No.019.Accts.VI/74-15, PR Department, Dated: 15-02-1975 read with Government Memo. No. 1986/Accts.VI/71-3, PR Department, Dated: 02-11-1977. Monthly reconciliation of balances with the Treasury should be carried out by Mandal Parishads and Zilla Parishads. Reconciliation of departmental account figures with that of Treasury balances as on 31-3-91 was not effected by most of the ZPs and MPs so as to settle the discrepancies between the Treasury figures and departmental figures and arrive at correct Treasury balances.

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CHAPTER -II- CONSOLIDATED AUDIT OBSERVATIONS.

7 (i) PENDING OBJECTIONS FOR THE YEAR: A total Number of 61,597 objections involving an amount of Rs.16, 666.78 Lakhs were raised during the audit of the accounts of Zilla Parishads and Mandal Parishads for the year 1990-91 as shown below:

Sl. No. Name of the Institution No. of

objections Amount involved

(Rs. In lakhs) 1. Mandal Parishads 41.868 2,523.79 2. Zilla Parishads 19.729 14,142.99 Total 61,597 16,666.78

The district wise figures of pending objections in respect of Mandal Parishads and Zilla Parishads is appended in Annexure-II. 7 (ii) REPLIES TO AUDIT REPORTS - NOT RECEIVED. According to Govt.Memo.No.442/Accts.III/87-2, P&LA Dept, dt.2.4.62 replies to the Audit Reports on the account of MPs and ZPs (Ex.PSs & ZPs) should be prepared and sent to the auditors in triplicate by the Mandal Parishad Development Officers/Chief Executive Officers duly get approved by the Standing Committee for taxation and finance within a period of 3 months from the date of receipt of the Audit Reports. These instructions were not being observed by the Mandal Parishad Development Officers/ Chief Executive Officers as replies to Audit reports upto the year 1990-91 were due from almost all the Mandal Parishads and ZPs in the State. The position of pending audit objections has been discussed in the last State Level Committee Meeting held on 5.9.1994. 8. SURCHARGE CERTIFICATES: 5 surcharge certificates were issued for a total sum Rs.6,859.10 during the year 1990-91 under the previsions of Sec.36(5)(1) read with Sec.65 of the APMPs/ZPs and ZASM Act, 1986. The Dist. Collectors/Chief Executive Officers as the case may be have yet to take expedition section to recover the amount covered by the Surcharge Certificates vide Annexure-III 9. SOURCES OF INCOME: The main source of income of the MPs and ZPs are grants under various scheme released by the Govt./Head of Departments sanctioned from their respective budget allotments both under Plan and Non-plan schemes. 10 (i) GRANTS-IN-AID-UNSPENT BALANCES FOR REFUNDED : According to the instructions issued in G.O.Ms.No.666, PR Dept, Dt.13-6-1978 all grants both under plan and Non-Plan released to Panchayati Raj Institution by various departments during the period from April 1st to September shall be utilized before the end of September of the succeeding year and these released during the period of October to March shall be utilized before the end of March of the succeeding year.

A total amount of Rs. 3,043.80 Lakhs being the unspent balances of various grants-in-aid released to MPs and ZPs during the year 1990-91 is still pending refund to State Funds. The district wise break up is furnished in Annexure-IV.

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10 (ii) UTILISATION CERTIFICATES: A total number of 37,394 Utilization Certificates for a sum of Rs.1,62,840.07 lakhs were due from defunct PSs, MPs and ZPs in respect of grants released by various department Govt. The department wise break up figures for the same are furnished below:

STATEMENT SHOWING THE UTILISATION CERTIFICATE DUE FROM ZPS, MPS AND EX. PSs INSTITUTIONS (DEPT.WISE)

Sl. No. Name of the Dept No. of UCs Amount

Rs. in Lakhs 1. Panchayat Raj 25,457 1,30,313.602. Education 7,697 23,249.643. Medical & Health 1,608 1,713.604. Women & Child Welfare 251 171.145. Food & Agriculture 347 497.77 6. Social Welfare 1,115 692.987. Tribal Welfare 88 66.818. Revenue 519 4,200.359. Fisheries 89 80.6010. DRDA 18 8.7511. Animal Husbandry 37 5.3412. Industries 18 3.0013. Reads & Buildings 1 1.92 14. Finance 9 202.6215. Sericulture 4 8.6016. Irrigation 1 20.2717. Local Fund Audit 57 1,564.6618. SC Corporation 6 4.0419. Forest 1 2.2820. Other Department 71 32.10

Total 37,394 1,62,840.07

STATEMENT SHOWING THE UTILISATION CERTIFICATES DUE FROM EX. PSs ZPS & MPS IN THE STATE (YEAR WISE)

Sl. No. Year No. of U. Cs Amount

Rs. in Lakhs (1) (2) (3) (4) 1. 1963-64 1 0.492. 64-65 1 0.393. 66-67 --- -----4. 67-68 --- -----5. 68-69 16 122.976. 69-70 9 81.667. 70-71 354 421.678. 71-72 456 478.979. 72-73 365 698.8010. 73-74 378 493.3811. 1974-75 323 422.98

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(1) (2) (3) (4) 12. 75-76 223 761.01 13. 76-77 272 767.32 14. 77-78 320 1456.03 15. 78-79 504 1353.13 16. 79-80 558 2131.69 17. 80-81 1407 7335.13 18. 81-82 1046 6384.61 19. 82-83 1203 5913.52 20. 83-84 1321 9095.27 21. 84-85 4424 13248.37 22. 85-86 3884 17070.33 23. 86-87 4884 20535.84 24. 87-88 3754 16122.81 25. 88-89 2654 19404.80 26. 89-90 2855 17409.33 27. 90-91 4131 12789.06 28. 91-92 1608 6117.11 29. 92-93 451 2221.14 30. 93-94 2 2.26

Total 37394 162840.07 11. NON-REALIZATION OF AMOUNTS DUE TO MANDAL

PARISHAD AND ZILL PARISHADS: An aggregate sum of Rs.223.99 lakhs towards the amount collectable and

creditable to the funds of MPs and ZPs towards rents, leases and other miscellaneous revenue etc., relating to 1990-91 was not collected by the MPs/ZPs concerned as shown in Annexure-5. 12. CONTRIBUTIONS – PEOPLE’S CONTRIBUTIONS DUE BUT

NOT REALISED – Rs.15.75 Lakhs A total amount of Rs.15.75 lakhs being the People’s/ beneficiaries share

of contribution to be recovered during the year 1990-91 in connection with execution of schemes and works etc., was not collected by certain MPs and ZPs vide Annuxure-6. 13. MIS-APPROPRIATIONS AND LOSSES – Rs.16,80 Lakhs

60 cases of losses were detected involving Rs.16.80 lakhs caused due to misappropriation of funds collected towards loan recoveries; un disbursed amounts Salaries, drawl of self cheques without reasons etc., in MPs and ZPs for the year 1990-91. The details are given in Annexure-7. The losses are to be made good besides taking action against the persons concerned. 14. ESTABLISHMENT SANCTION OF GOVT/HEADS OF

DEPARTMENTS NOT OBTAINED– Rs.94.19 lakhs The sanction of Government Heads of Departments or other competent

authorities as the case may be for the creation/ continuation of posts in various MPs and ZPs in the state was not obtained as required under Sec.30 and 60 of the AP MPs, ZPs and ZASM Act, 1986 and staff were continue in ZPs and MPs during the year 1990-91 without such sanction in respect of 289 cases. The pay ad allowances paid to a tune of Rs.94.19 lakhs vide Annexure-8 cannot therefore be admitted in audit.

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15. EXTRAORDINARY EXPENDITURE INCURRED WITHOUT PRIOR SANCTION OF GOVT – Rs.8.86 Lakhs

A total sum of Rs.8.86 lakhs were incurred in 106 cases from out of the MPs 2nd ZPs funds for purposes not covered by the APMPs, ZPs & ZASM Act, 1986. The District wise details are furnished in Annexure-9 16. EXCESS AND IRREGULAR PAYMENTS IN CONTINGENT

EXPENDITURE – Rs.186.98 Lakhs Excess and irregular payment in contingent expenditure such as office

contingencies, purchase of petrol etc., was noticed in audit for 1990-91 to a tune of Rs.186.98 lakhs in MPs and ZPs as detailed in Annexure-10. 17. PAY FIXATIONS – IRREGULARITIES – EXCESS AND

INADMISSIBLE PAYMENTS OF PAY AND ALLOWANCES DUE TO INCORRET PAY FIXATION– Rs.65.88 Lakhs

It has been observed that mistakes have been committed by the Executive authorities in fixing the pay of employees under various revisions of pay scales of account of allowing under weightage higher pay than admissible etc., There are about 778 audit paras on such cases involving excess payment a sum of Rs.65.88 lakhs it aggregate in respect of various MPs and ZPs vide Annexure-11. These irregularities excess payments have to be recovered from the persons concerned. No effective action has been taken by the Executive authorities of the MPs and ZPs in this regard. 18. OTHER EXCESS PAYMENT ON ADMINISTRATION –

Rs.301.79 Lakhs A total sum of 2160 objections relating the excess payments on pay and allowances, irregular sanction of increments, TA etc., by the MPs and ZPs in the State involving a total sum of Rs.301.79 lakhs raised during the year 1990-91 are still pending settlement vide Annexure-12 appended. 19. LEAVE TRAVEL CONCESSION CLAIMS – Rs.36.69 Lakhs.

The leave travel concession sanctioned to the Govt. employees in G.O.Ms.No.15 Fin & Plg. Dept, dt, 17.1.82 has been extended to the teaching staff of PR Institutions from 1.7.85 through G.O.Ms.No.265, dt.8.5.85 In many cases Railway ticket numbers and original bus tickets as required under rules were not enclosed to the bills. Claims were also allowed to ineligible family members. Such inadmissible payments to a tune of Rs.36.69 lakhs as detailed is Annexure-13 have been made. The amount has be recovered. 20. VOUCHERS AND OTHER RECORDS NOT PRODUCED: Paid Vouchers with Supporting documents in 1743 cases involving an amount of Rs.1,39,839 lakhs were not produced during the audit of MPs and ZPs accounts for the year 90-91. These objections can be settled if the relevant documents are produced for verification during subsequent audits. The district wise statement is furnished in Annexure.14. 21. PAYEE’S ACQUITANCE NOT OBTAINED – Rs.373.16 Lakhs: Payments to the tune of Rs.373.16 lakhs were made without obtaining payee’s acquaintance or stamped acknowledgements in MPs and ZPs during the year 1990-91. The details are furnished in Annexure-15.

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22. STORES – STOCKS – NOT ACCOUNTED FOR – SHORTAGE ETC Rs.690.13 Lakhs:

A total of 541 objections involving an amount of Rs.690.13 lakhs were raised during the audit on the accounts of MPs and ZPs for the year 1990-91 against non-production of stock accounts as well as non-accounting for and shortage of stores and stationery and the other materials purchased during the year as detailed in Annexure.16.

23. WORKS – EXCESS AND IRREGULAR PAYMENTS – Rs. 269.86 Lakhs

Excess and irregular payments amounting to Rs.269.86 lakhs are noticed in the execution of works due to non-observance of rules, non-recovery of cost of material supplied departmentally. Wrong payments was objected to in 1438 paras during the year 1990-91 vide Annexure.17

24. WORKS – WASTEFUL AND INFRUCTUOUS EXPENDITURE Rs.142.98 Lakhs:

The expenditure incurred in 423 items involving an amount of Rs.142.98 lakhs in the execution of works in MPs and ZPs vide Annexure.18 appended is rendered wasteful and in fructuous due to abandoning of works without completion by the Engineering Branches of the MPs and ZPs.

25. WORKS EXECUTED WITHOUT CALLING FOR TENDERS Rs. 264.33 Lakhs.

According to rule 3 of the rules relating to Works invitation and acceptance of tenders issued with G.O.Ms.No.717, PR Dept, dt.4.7.63, tenders have to be called for the execution of works relating to MPs and ZPs where the estimate cost of each work exceeds Rs.2,500/-. In 140 cases an amount of Rs.264.33 lakhs were spent on the execution of works by MPs and ZPs without inviting tenders to derive the benefit of competitive rates. This is contrary to statutory rules. The detail of expenditure is given in Annexure.19.

26. WORKS – ESTIMATE AND M.BOOKS ETC. – NOT PRODUCED Rs.1,481.87 Lakhs

In a total of 612 cases, expenditure on the works executed by the MPs and ZPs during the year 1990-91 for a sum of Rs.1,481.87 lakhs could not be admitted in audit due to non-production of relevant estimates, the M.Books etc. The district wise details of such cases were furnished in Annexure-20.

27. LOANS – IRREGULARITIES – OVER DUE INSTALMENTS OF LOAN NOT RECOVERED – Rs.34.63 Lakhs:

Loans were repayable in prescribed installments by Panchayat Raj Institutions as per the terms fixed for the repayments. Loans installments due from the loaner institution amounting to Rs.34.63 lakhs are yet to be credited to State funds as pointed out in audit reports vide Annexure.21.

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28. UNUTILISED LOANS – NOT REMITTED TO STATE FUNDS – Rs. 20.59 Lakhs.

Unutilized loan amounts due to be refunded to Govt. to a tune of Rs.20.59 lakhs were not remitted to State funds by MP/ZP, Anantapur, Nalgonda districts respectively.

Anantapur MP 0.84 Nalgonda ZP 19.25

Total 20.59

29. LOANS DUES NOT COLLECTED FROM THE BENEFICIARIES: Rs.187.78 Lakhs:

A amount of Rs.187.78 lakhs of over due installments of loans are pending realization from the beneficiaries as pointed out in 41 audit paras on the accounts of MPs and ZPs during the year 1990-91. The district wise details are furnished in Annexure.22.

30. ADVANCES RECOVERIES – HEAVY AMOUNTS PENDING REALISATION FROM PR EMPLOYEES – Rs.3083.75 Lakhs:

A total amount of Rs.3083.75 lakhs being the advance sanctioned to the staff towards TA, Pay, Festival Advances LTC, Marriage Advances, Cycle Advances etc., are still to be recovered over a period of 3 yeas vide Annexure-23. appended. Effective steps have not been taken to recover the advances. The recoveries are not pursued in respect of transferred employees.

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9

CHAPTER – III – A FEW SELECTED AUDIT OBJECTIONS.

31. STEEL PURCHASES – PARTLY TAKEN TO CENTRAL STORES STOCK REGISTER AND THE BALANCE LIFTED DIRECTLY BY SUB-DIVISIONS STOCK ISSUED FROM CENTRAL STORES – NOT ACCOUNT FOR – 191.562 MTs COST Rs.19,18,270.12 – NEEDS RECOVERY

During the year under report a total quantity of 500.860 MTs of steel worth of Rs.53,20,552/- was purchased out of which a quantity of 255.860 MTs was received is Central Stores and the same entered is Central Stock Register of PR Division, Vizianagaram. The balance of Steel quantity of 245.00 MTs are not brought to central stock register and the same is stated to have been lifted directly by the sub-divisions. But no evidence to that effect was produced in audit. The connected M.Books, Suppliers invoices, delivery challans and way bills were not produced. Part out of 255.860 MTs kept in the central stores issues were made from time to time to the sub-divisions from Central Stores. On verification of stock register of various Sub-divisions it is noticed that the issues noted in the Central Stock Register to the extent of 191.562 MTs costing Rs.19,18,270.12 were not accounted for. The loss of Rs. 19,18,270.12 thus caused would need to be made good from the person or persons responsible.

(Para 10 of AR on the accounts of Engineering Fund of PR Division Vizianagaram for 1990-91)

32. STEEL PURCHASES AND STOCKS DIRECTLY LIFTED BY SUB-DIVISIONS – NOT FULLY ACCOUNTED FOR – 98.782 MTs – COST Rs.10,46,356.25– NEEDS RECOVERY

During the year 1990-91 245.00 MTs of Steel was purchased and the same was stated to have been lifted directly to Sub-divisions. The payments were made by the Executive Engineer PR Vizianagaram but allotment orders and the acknowledgements of respective Asst. Engineer of Sub-divisions were not made available for audit. The M.Books, Suppliers invoices, and way bills were not produced for audit. There are no acknowledgements for the stock lifted. During the verification of sub-divisions Stocks Registers with the distribution registers maintained in Central Stores a total quantity of 98.782 MTs of steel worth Rs.10,46,356.25 were stock accounted for would need to be made good from the person or persons responsible.

33. STEEL – TOTAL QUNTITY OF 70.430 MTs – RECEIVED FROM A.P. STEEL LTD, HYDERABAD – NOT ACCOUNTED FOR – NEEDS RECOVERY – Rs.7,13,846.37 :

An amount of Rs.7,54,106/- was paid to A.P .Steel, Hyderabad towards to the cost of 75.00 MTs of steel. As verified from the Stock Register maintained by the PR Division, Vizianagaram a quantity of 70.430 MTs of steel worth Rs.7,13,846.37 was not accounted for. It is a clear case of misappropriation of amount towards the cost of steel worth Rs.7,13,846.37 which needs recovery from the person of persons responsible.

(Para 12 of AR on the accounts of Engineering Fund of PR Division, Vizianagaram for 1990-91)

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34. MIS-APPROPRIATION OF AMOUNT TOWARDS THE COST OF CEMENT OF PR DIVISION, VIZIANAGARAM – NEEDS RECOVERY – Rs.50,400/-

In Vr.No.347, dt.26-6-90 an amount of Rs.10,35,216/- was incurred towards the purchase of 821.60 MTs of Modi Cement and the payment was made from the accounts of Dy .Executive Engineer, PR Sub-Division, Vizianagaram. Out of 821.60 MTs of cement received only a quantity of 791.60 MTs was distributed and the remaining 30.00 MTs of cement worth Rs.50,400/-was missing from stock. The loss of Rs.50.400/- thus caused would need to be made good from the person of persons responsible. (Para 20 of AR on the account of Engineering Fund of PR Division, Vizianagaram for 1990-91) 35. PAYMENT OF DIFFERENCE OF BCA, SCA AND

ADDITIONAL HRA FROM 1.7.86 TO 28.2.90 TO THE EMPLOYEES WORKING IN RAJAVOMMANGI AND ADDATEEGALA SUBDIVISION – IRREGULAR NEEDS RECOVERY – Rs.1,60,163.05

A total sum of Rs.1,60,163.05 was paid to the PR Employees working in Addateegala and Rajavommangi Sub-divisions towards the difference of Bad Climate Allowance, Special Compensatory Allowance and Addl. House Rent Allowance at percentage rates on the basic pay drawn in Revised Scales Pay of 1986 for the period from 1.7.1986 to 28.2.90, with reference to the orders issued, in G.O.Ms.No.74 Finance and Planning dt,20.3.87. The details of payments made are shown in Annexure.4 (Items I and II). The employees working in Agency areas are entitled for the following allowances prior to introduction of Revised Scales of Pay of 1986 with effect from 1.7.86. 1. Additional House Rent Allowance at 10% of basic pay subject to a

maximum of Rs.150/- pm in lieu of rent for accommodation vide G.O.Ms.No.21 Finance dt.17.1.80 and G.O.Ms.No.204 Finance and Plg dt,17.6.80 and at 20% of basic pay subject to a maximum of Rs.300/-pm vide G.O.Ms.No.773 Finance dt.24.4.84.

2. Bad climate allowance at 10% of basic pay subject to a maximum of Rs.150/-pm with ref to G.O.Ms.No.13 F&P dt, 10.1.80

3. Special Compensatory allowance at 20% of basic pay with reference to G.O. Ms. No. 128. SW dt, 26.6.85

The above allowances were drawn upto 30.6.1986. In G.O.Ms.No.288 F&P Dt, 17.11.86 orders were issued implementing

the revised scales of pay 1986 with effect from 1.7.86. It was ordered in Para 18 of the said G.O. that the actual amount of any allowance other than DA, HRA, and CCA drawn in the pre-revised scales shall continue to be drawn without any change subject to the conditions governing their drawal. According to these orders, the addl. HRA, in lieu of rent free quarters, BCA and Special Compensatory allowance were drawn by the employees at the rate of the amount they were drawing prior to 1.7.86.

Again in G.O.Ms.No.74 Finance & Planning dt, 20.3.87, orders were issued Sanctioning special pays to various categories of posts consequent on the

11

Implementation of revised scales of pay of 1986 and these orders were given with effect from 1.7.86. The additional HRA, BCA and SCA payable to the employees working in Agency areas was not covered by these orders. However, it was laid down in clause (2) (g) of the aforesaid orders that the existing spl. pays which are not indicated in the Annexure to the G.O. shall be drawn by the incumbents at the rates at which they were drawing. Even after issue of orders in G.O.Ms.No.74 F&P, Dt,20.3.87, the employees working in Agency areas are entitled for the additional HRA, BCA, and SCA only at the rates they have drawn prior to 1.7.86.

On the orders issued in G.O.Ms.No.74 F&P, dt,20.3.87 the employees working in Addateegala and Rajavommangi Sub-division filed petitions in APAT, Hyderabad and the Tribunal in their judgment ordered to pay BCA, SCA and addl. HRA at the percentage rates based on the basic pay drawn in the RSP’86. On the strength of these orders, the EE PR Peddapuram in his Progs.Roc.No.EC/2814/90, dt,20.3.90, has issued orders for the payment of BCA SCA and Addl. HRA at percentage rates in RSP1986 with effect from 1.7.1986 and accordingly, the amount of Rs.1,60,163.05 was drawn and paid to the employees. The APAT, Hyderabad delivered its judgment on 20.3.1990 and as such the percentage rates of allowances can be paid only from 20.3.90 as no mention was made in the judgment for the payment of the allowances with any retrospective date.

No orders were passed either by the Tribunal or by the Govt. to pay the allowances at percentage rates on the pay drawn in RSP 1986 w.e.f.1.7.86. As such orders issued in Para 18 of the G.O.Ms.No.288 F&P dt,20.6.85 and clause 2(g) of G.O.Ms.No.74 F&P dt, 20.3.87 to pay the BCA and addl. HRA and SCA at the rate at which they have been drawn prior to 1.7.86 held need. In view of the above position, the BCA addl. HRA, SCA are not payable at percentage rat in the drawn in RSP 1986 from 1.7.86 to 20.2.90 the payment of differential allowances during this period is therefore irregular. The amount of Rs.1,60,163=05 paid to the employees constitutes loss and needs recovery from the person or persons responsible. When this irregularity was taken to the notices of the Executive Engineer on 28.10.92, it was replied that the employees working in Agency areas have approached the APAT Hyderabad on G.O.Ms.No.74 F&P, dt.20.3087 and on the basic the orders issued by the Tribunal the differential amounts were stated to have been drawn and paid. The reply of the Executive Engineer is not supported with any rules as the issue was in detail discussed in the above sub-paras. The amount of Rs.1,60,163.05 therefore needs recovery from the person or persons responsible.

Addateegala Sub-division Rs. 1,12,504.55 Rajavemmangi Rs. 47,658.50

Total Rs. 1,60,163.05

(Para 13 of AR on the accounts of PR Division, Peddapuram for 1990-91)

36. CEMENT – CEMENT TRANSPORTED FROM KORUKONDA TO RAMPA -CHODAVARAM CONVEYANCE CHARGE PAID – IRREGULAR ADOPTION OF ISSUE RATE – LOSS NEEDS RECOVERY – Rs.4,275/- VR.859/1-91 Rs.4,275/-

An amount of Rs.4,275/- was drawn on Vr.859/1-91 and paid to Sri M.M. Veeranna, Assistant Engineer (PR) Rampachodavarm towards the cost of

12

transport charges of 100MTof cement from Kekukonda to Rampachodavaram, as per the orders of EE(PR) Rajahmundry, vide entry at page 3 of MT 194 A/86-87. The stock was entered at page no.3 of stock Register. While recurring the cost of above cement only at issue rate Rs.1,530/- communicated by EE was adopted instead of adding the above transportation charges to the issue rate of Rs. 1,530/-. Thus, the issue rate for said quantity of cement was adopted as Rs.1,530/- instead of Rs.1,573/-. As such, the loss of Rs.4,275/- caused due to short recovery of the cost of cement, needs recovery from the persons responsible and credited to “003 - Engineering Funds” and challan produced to audit.

(Para 5 of AR on the accounts of PR Division, Rajahmundry EG ZP for the year 1990-91) 37. 9TH FINANCE COMMISSION – CONSTRUCTION OF ADDL. ACCOMMODATION FOR ELEMENTARY SCHOOL BUILDING AT PATHA LEZZARA INFRUCTUOUS EXPENDITURE – Rs.54,379/-

EXPENDITURE Rs.54,379/-Estimates Rs.58,000/-Administration Sanction 55/1874/89/29.8.89 of CollectorTechnical Sanction DR.No.210/89-90/20.10.89 of EE.PRContractor Sri. B. Tara Rao, RajahmundryVr.No.155/7-90 Rs.29,246/-CCI & Part

160 Kgs of 8 mm steel and 24 kgs of 6 mm steel was utilized on the work vide page 5 of M.Book. The cost of the steel was included in the bill prepared at page 11 as shown bellows.

12 mm 160 kgs X 10.40 Rs. 1,664.00 6 mm 24kgs X 9.80 Rs. 235.20

Total Rs. 1,899.20The above amount of Rs.1,899.20 kgs was included in the total cost of the

work of Rs.24,594/-. Again while preparing the abstract of the bill at page 313, the cost of steel was again added to the value of Rs.24,594/- as shown below.

Total Value 24,594/-PS Charges 1,846/-F&P Charges 246/-Add cost of steel Dept. Supply 3,060/-

Total 29,746/-The amount of Rs. 3,060/- added towards cost of steel was shown under

deductions. No amount was deducted towards cost of steel utilized and include in the bill. Thus the amount of Rs.1,899.20 being the cost of steel utilized and included in the bill was paid to the contractor, in the 1st bill. This defect was however rectified in the final bill and the amount of Rs.1,899.20 was also deducted in the 2nd and final bill. Thus the contractor was allowed to enjoy the temporary benefit of Rs.1,899.20 which should be avoided.

The final payment was made during 3/92, vide page 36 M. Book. As verified from the bill the work was completed in all aspects and final payment was also made. But flooring and plastering was not completed. The total value

13

of the work on final payment is only Rs.54,379/- as against the estimated cost of Rs.58,000/-. Though there is sufficient provision in the estimate, the reasons for flooring the work without flooring and plastering are not known. Thus the building is not fit for occupation even after spending an amount of Rs.54,379/- thus meeting the entire expenditure as unprofitable. (Para 52 on the accts PR Division, Rajahmundry, EG ZP for the year 1990-91) 38. T.A. PAID TO THE WORK INSPECTORS WHO HAVE PAID

CONVEYANACE ALLOWANCE – IRREGULAR – NEEDS RECOVERY– Rs.13,300/- An amount of Rs.13,300/- was incurred during the year towards TA paid

to the following Work Inspectors. Under Rule 15(1) issued in A.P. Manual of Special Pay and Allowance of Part1 conveyance allowance may be granted by the Govt. to a Govt. Servant who has to tour regularly with in the specified area for the maintenance of specified Conveyance in lieu of TA ordinary admissible for the journeys in the specified area. But, the following Work Inspectors who have paid conveyance allowance of Rs.30/-pm though their regular monthly pay bills were again paid TA which is irregular and the same may be recovered from the person or persons responsible.

Name of the Work Inspector Period Amount Paid

Y. Sunder Rao 3/90 to 1/91 @200pm X 11 2,200 D. V. Ramana -do- 2,200 P. Nageswar Rao -do- 2,200 V. Ramakrishna Rao 1/90 to 1/91 2,700 K. Subba Rao 3/90 to 1/91 2,200 K. Appa Rao 6/90 to 1/91 1,600 D. V. S. Prasad 3/90 200

Total Rs. 13,300

(Para 70 on the accounts of Engineering Fund of ZP Visakhapatnam for the year 90-91)

39. C.D.M. STORES CONTINUANCE OF SIX NMR WORKERS AND ONE MEDICAL OFFICER WITHOUT SUFFICIENT ORK AVOIDABLE EXPENDITURE – Rs.1,01,098/-

The following persons were under the services of the ZP, CDM stores during the year and they were continued as casual laborers on daily wages. They were paid at the rates in force and total sum of Rs.39,177/- was paid to them during the year.

1 Sri. N. Bujjaiah 2 Smt. K. Bhuvaneswari 3 Sri. T. Nagemanaiah 4 Sri. T. Penohalaiah 5 Sri. S. Rajagopal reddy 6 Sri. K.Venkateswarlu

It was stated that though ayurvedic drugs are not being manufactured in the C DM stores they were being contained on A.P. Administrative Tribunal Orders in OA 6151/91, to 6156/91.

14

As seen from the staffing pattern there was 4 posts servants and 2 posts of watchmen. For the said posts the sanction of Govt. expired by 31.3.83 and their further continuance beyond 31.3.82 was yet to be sanctioned by Govt. Further only 2 medicines were manufactured during the entire year and their value was Rs.14,490.25 including cost of raw drugs.

Vr. No Particulars Amount (1) (2) (3)

139/5-90 CM Stores salaries of Cont. Staff for 4/90 3,170/-188/6-90 --do-- for 5/90 3,163/-396/7-90 --do-- for 6/90 4,118/-457/8-90 --do-- for 7/90 4,076/-663/10-90 Salaries of Cont. Workers 3,700/-664/10-90 --do-- 27.8.90 to 25.9.90 4,095/-750/11-90 --do-- 26.6.90 to 25.10.90 3,281/-924/12-90 --do-- 25.10.90 to 25.11.90 3,537/-1029/1-91 --do-- 26.11.90 to 25.12.90 3,494/-1159/2-91 --do-- 26.12.90 to 25.1.91 3,304/-1277/3-91 --do-- 26.1.91 to 25.2.91 3,239/-

Total: 39,177/-Further there is one post of Medical Officer and for the post also Govt.

sanction expired by 31.3.83 and further proposals for continuance is yet to be considered by Govt. A total sum of Rs.61,921/- was paid during the year towards his salaries and other contingent expenses.

In all the total expenditure that was incurred on the maintenance of the CDM Stores came to Rs.1,01,098/-. The cost of drugs that were manufactured during the year was Rs.14,490.25. The CDM Stores has to function on no profit, no loss basis. There was raw drugs in the CDM Stores which were valued at Rs.1,63,895/- an on 1.4.92. When the ZP was having one Medical Officer and 6 workers on daily wages basis, and when there were raw drugs to a tune of Rs.1,63,895/- the reasons for not manufacturing the medicines showing the year duly utilizing the services of the 6 casual laborers for the entire 365 days were not forthcoming. The purpose of the continuance of the CDM Stores, which was originally sanctioned by Govt. with a view that it has to be function on no loss no profit basis was completely defeated; in as much as the expenditure on the CDM Stores during the year was Rs.1,01,098/- where as the value of drugs manufactured advance to Rs.14,490/-. The entire matter would need to be thoroughly thought over as to its continuance or otherwise in view of the fact that no drugs are being Manufactured and almost all the 6 casual laborers engaged are not doing any work relating to the preparation of medicines for which their services were continued (Para No. 43 on the accounts of Nellore ZP General Funds for the year 1990-91) 40. CASING PIPE ISSUED TO PRIVATE COMPANIES IN

ADVANCE FOR DRILLING BORES – BALANCE OF CASING PIPES LEFT UNUTILISED – NOT GOT RETURNED TO STORES – COST NOT RECOVERED – NEEDS RECOVERY – Rs.1,41,512/- It is noticed during audit that casing pipe as detailed below remained

unutilized with Bore well companies. The cost o the unutilized casing pipes

15

which comes to Rs.1,41,512/- would need to be recovered from the persons responsible, in the absence of its return to Department Stores. Early action would need to address the Bore well Companies either to return the casing pipe or to recover the amount of Rs.1,41,512/- from the person or persons responsible and credit pointed out to audit for verification:

1. M/s. Venus Construction, Hyderabad 98.17 MTS 2. M/s. Sita Bore-Wells, Nellore 28.40 MTS 3. M/s. Simhadri Borewells, Venkatagiri 94.20 MTS 4. M/s. Dinesh Bore wells, Venkatagiri 63.24 MTS 5. M/s. Pavan Bore wells, 150 mm 12.93 MTS 6. M/s. Kamakshi Tube wells, 125 mm 62.60 MTS 7. M/s. Chandra Bore wells, Patur 125 mm 59.00 MTS 8. M/s. –do- 150 mm 222.91 MTS 9. M/s. Padmanabha Reddy Bore wells, Labour 125 mm 26.06 MTS

Total 667.51 MTS Cost of casing Pipe: 667 X 212 MT = Rs. 1,41,512/-

(Para No. 129 of the accounts of EE, PR, Nellore ZP for 1990-91)

41. DRILING OF 6” DIA. BOREWELLS – PAYMENT MADE ON UNSUCCESSFUL BOREWELLS – IRREGULAR AND WASTEFUL EXPENDITURE – Rs.50,990/-

During 3/91 an amount of Rs.50,990/- was incurred towards drilling of five bore wells of 6” diameter. The Asst. Engineer has passed his remarks on the Bills as ”Unsuccessful Bore wells”. Hence, the expenditure of Rs.50,990/- incurred on such unsuccessful “Bore wells” constitutes a loss to the institution and the same would need to be made good from the person or persons responsible.

42. BULK PURCHASE OF SPARE PARTS FOR FLUSHING RIGGS WITH OUT ANY IMMEDIATE USE – WASTEFUL EXPENDITURE – NEEDS REOVERY– Rs.1,36,638.50:

A sum of Rs.1,36,638.50 was paid to Mining and Drilling Engineer, Hyderabad towards the cost of spares to Flushing Rigs anticipating repairs in future. The bulk purchase of spare parts without assessing the actual requirements and immediate use constitutes is irregular and waste expenditure from the funds of the institution. Further the stock account for the spares purchased, issues and balance of stock of spares were not made available for verification. The loss if any caused due to bulk purchase and storage without use would need to be recovered from the person or persons responsible.

(Para 33 of AR on the accounts of Engg. Funds of Anantapur ZP for 90-90)

43. PAYMENT OF FTA TO WORK CHARGED EMPLOYEES – IRREGULAR – NEEDS RECOVERY – Rs. 41,500/-

An amount of Rs.41,500/- was incurred towards FTA paid to Work Charged employees working in the following sub-divisions as per the orders issued by the Executive Engineer, PR, Bhadrachalam which is irregular. As per rule 1 of Para II of A.P. Manual of Special Pay and allowances, the Govt. is only competent to grant FTA to Govt. Servants. The irregular payment of FTA to the

16

Work charged employees to the tune of Rs.41,500/- would need to be recovered from the person or persons responsible.

1 Sub-division, Chittoor Rs. 18,000/-2 Sub- division, Bhadrachalam Rs. 12,000/-3 Sub-division, Dhumnugudem Rs. 11,500/- Total Rs. 41,500/-

(Para 57 of the accounts of Engg. Funds of Bhadrachalam Divn Khammam ZP for the year 90-91)

44. PAYMENT OF TRANSPORTATION CHARGES OF CEMENT – EXCESS PAYMENT – NEEDS RECOVERY – Rs.74,700/-

An amount of Rs.3,13,980/- was drawn and paid to M/s. Bharat Tiles & General Mart, Khammam towards the transportation charges of cement from Sitaramapuram to Kothagudem PR Division, Stores as detailed below:

Vr. No. / Dt Amount No. of MTs Rate 15/27.6.90 1,45,000/- 1000 MTs @ Rs. 145/- per MT 490/22.11.90 85,000/- 500 MTs @ Rs. 170/- per MT 79/28.2.91 42,500/- 250 MTs @ Rs. 170/- per MT 899/28.2.91 41,480/- 244 MTs @ Rs.170/- per MT

Total 3,13,980/-

The amount of Rs.3,13,980/- was paid according to the approve lowest quotation rates. The connected quotation transportation of cement files were not produced for verification in audit. However, the cement transportation charges have to be paid at the rates for conveyance of cement including loading and unloading and stocking of the SSR for the year 1990-91. As per SSR for the year 1990-91 the transportation of cement per mt is Rs.12.50 upto 5 Kms and there after upto 500 Kms @ Rs. 0.55pm per each km has to be paid. But as per SSR the rates prescribed were not adopted while payment, which is irregular. The excess payment made on transportation charges of cement as worked out below:

No. of MTs

Rate Paid Amount

Rate to be paid as per SSR from Vishnupuram to Kothagudem 200 Kms 1st 5 Kms 12.50 195 Kms 107.25 119.75 or 120 per

MT

Excess Rate (Per MT)

Excess Amount

Paid

1000MTs 145/- 1,45,000/- 120/- 25/- 25.30500 MTs 170/- 85,000/- 120/- 50/- 25.40250 MTs 170/- 42,500/- 120/- 50/- 12.00244 MTs 170/- 41,480/- 120/- 50/- 12.00 Excess paid 74.70

Thus the excess payment of Rs.74,700/- towards the transportation charges of cement was made would need to be recovered from the person or persons responsible and credited to Engg. Funds under intimation to audit.

(Para 12 of the AR on the accounts of Engineering Funds of PR division Kothagudem. Khammam ZP for 90-91

17

45. DOUBLE PAYMENT OF WORKING PERIOD SALARY TO SRI. G. KRISHNAIAH, VDO IRREGULAR – NEEDS RECOVERY Rs.9,906/-

The working days period salary of Sri. G. Krishnaiah VDO was drawn and paid in the vouchers as detailed below:

Sl. No. Period Amount Vr. No. & Date 1. 1.3.90 to 10.3.90 972.00 1/8.4.1990 2. 11.3.90 to 31.3.90 2,635.00 94/12.7.90 3. 9.4.90 to 30.4.90 2,706.00 39/19.5.90 4. 1.5.90 to 31.5.90 3,539.00 94/12.7.90 Total 9,852.00

Again for the same period the salary was drawn and paid to the individual as detailed below:

Sl. No. Period Amount Vr. No. & Date 1. 1.3.90 to 1.3.90 972.00 16/11.4.90 2. 11.3.90 to 31.3.90 2,599.00 207/4.12.90 3. 9.4.90 to 30.4.90 2,706.00 94/12.7.90 4. 1.5.90 to 31.5.90 3,629.00 207/4.12.90 Total 9,906.00

From the above details, it is noticed that the salary for the period from 1.3.90 to 10.3.90 was drawn and paid on 8.4.90 and the salary for the same period was drawn and paid second time on 11.4.90 i.e., within the gap period of 3 days. The salary for the period from 11.3.90 to 31.3.90 and 1.5.90 to 31.5.90 was drawn and paid on 12.7.90 first time, again it was drawn and paid second time on 4.12.90 i.e., within the gap period of 5 months. Like wise the salary from 9.4.90 to 30.4.90 was drawn and paid on 19.5.90 and for the same period salary paid on 12.7.90 i.e., within the gap period of 2 months.

According to the above stated circumstances, it can be concluded that the mistake was committed willfully colluding with the MDO, accountant and the individual. They have operated the Govt. funds as if their own funds. It is very serious lapse on their part. Hence, it is necessary to take disciplinary action against the individuals besides the recovery of double payment.

(Para 18 of General Funds of MP Vepuram, Khammam dist for the year 90-91)

46. DOUBLE PAYMENT OF BCA AND SCA IN REVISED SCALES OF PAY 1986 FROM 01-07-1986 – IRREGULAR NEEDS RECOVERY – Rs. 35,190/-:

The following individuals were paid 10% BCA and 20% SCA on the basic pay of revised scales of pay 1986 as detailed below:

Sl. No. Name & Design Period Vr. No. /

Date Amount

Rs. Tribunal

order 1. Ch. Rudraiah, SA 7/86 to

2/90 38/13.5.90 19,345/- 1885 to

2. M. Rama Rao, Ex. SA 7/86 to 1/90

32/14.5.90 12,670/- 18957of 1990

Total 32,015/- 16.3.90

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The arrears have been paid on the basis of the Tribunal orders. The Tribunal have passed interim orders that the applicants be paid BCA, SCA in RSP 1986 in terms of G.O.Ms.No/74 F&P dt, 25.3.87 shall be paid from the date of issue of Tribunal orders. Thus the arrears were paid from 1.7.86 by mis-interpreting the Tribunal orders. The Tribunal orders in respect of Sl.No.2 above were not produced to audit.

In the letter Rc.No.A6/3336/90, dt,7.11.91 of the DEO, ZP, Khammam instructions have been issued from lumpsum recovery of arrears. On the basis of this letter the MDO VR puram in his Progs.Rc.No.A/282/91, dt. 05.12.91 has ordered for recovery of irregular amount paid in ten equal installments. In the recovery proceedings the amount to be recovered from the individual at Sl.No.1 above (i.e., Ch. Rudraiah, SA) was shown as Rs.10,345/- as against Rs. 19,345/-. This error shall be rectified. An amount of Rs.6,025/- has been recovered from the individual at Sl.No.1.

Again the individual were paid BCA and SCA arrears second time for the same period as detailed below:

1. Ch. Rudraiah, SA, 7/86 to 2/90 299/2.3.91 18,172.002. M. Rama Rao, Ex. SA, 7/86 to 1/90 237/7.1.91 17,018.00 Total 35,190.00

Payment of arrears in the first instance is it self irregular and the same was ordered for early recovery. Again payment of same arrears to the persons working in the same stating is a serious lapse and showing negligence and carelessness of the MDO. He is committed the irregularity willfully and with mollified intention. The same would need to be recovered from the person or persons responsible.

(Para No. 19 of General Funds of MP VR Puram Khammam District for the year 1990-91)

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

A.P., HYDERABAD.

- - 0 - -

19

HEAD WISE DETAILS OF ACCOUNTS OF ALL MANDAL PARISHADS FOR THE YEAR 1990-91

(Rs. in Lakhs)

Sl. No. Name of the Head Opening

Balance Total

Receipts Total

Expenditure Closing Balance

1 A. I General Funds 4423.52 3570.05 2310.64 5682.93

2 A. II Management (Administration) 185.69 866.89 791.39 261.19

3 B. Agriculture 23.87 5.96 7.85 21.98

4 C. Fisheries -2.83 0.72 1.69 -3.80

5 D. Animal Husbandry -2.55 0.35 0.35 -2.55

6 E. Industries -11.07 10.35 8.64 -9.36

7 F. Elementary Education 5196.86 33740.52 32542.53 6394.85

8 G. Community Development -339.08 5978.66 5330.40 309.18

9 H. Social Welfare 423.89 812.77 720.34 516.32

10 I. Woman Welfare 300.67 309.21 186.94 422.94

11 J. Roads and Buildings 89.55 183.05 202.35 70.25

12 K. Minor Irrigation 61.56 49.82 74.51 36.87

13 L. Rural Water Supply Scheme 2.43 4.61 8.53 -1.49

14 M. Medical and Public Health 0.95 0.34 0.46 0.83

15 N. ANP 71.30 28.59 55.71 44.18

16 O. Other Scheme 285.25 481.21 497.06 269.40

17 Q. Deposit and Advances 597.90 1202.31 1218.39 581.82

18 R. Endowments 9.69 0.87 9.94 0.62

19 S. Loans 60.90 7.27 12.38 55.79

21

20 Intensive Agriculture District Programme (IADP)

-6.15 2.03 2.90 -7.02

21 Crucial Balances 47.40 23.93 58.01 13.32

22 Social Forestry 0.02 0.01 0.02 0.01

23 National Rural Employment Programme

-1.05 0.24 0.25 -1.06

24 80% Jawaharlal Rojgar Yojana (80% JRY.)

0.00 1.63 0.00 1.63

25

Rural Landless Employment Guarantee Programme (RLEGP)

4.89 1.64 1.82 4.71

26 Mandal Head Quarters -63.20 436.27 354.72 18.35

27 Anuwarthika Poshana Padakam 1.01 0.05 0.02 1.04

28 Elections 0.00 0.06 0.12 -0.06

29 D.R.D.A. Programme 0.00 1.23 0.42 0.81

30 Housing Scheme 0.00 0.15 0.15 0.00

31 Land Development Programme 0.00 0.03 0.00 0.03

Total 11361.42 47720.82 44398.53 14683.71

ABSTRACT

Opening Balance of all Heads 11361.42

Total Receipts of all Heads 47720.82

59082.24

Total Expenditure of all Heads 44398.53

Closing Balance of all Heads 14683.71

22

ABSTRACT-A

MANDAL PARISHADS

(DISTRICT WISE RECEIPTS & EXPENDITURE)

(Rs. in Lakhs)

Sl. No.

Name of the District

Opening Balance

Total Receipts

Total Expenditure

Closing Balance

1 Srikakulam 248.97 2296.35 2114.33 430.99

2 Vizianagaram 524.79 1941.39 1859.65 606.53

3 Visakhapatnam 513.34 1996.12 1768.44 741.02

4 East Godavari 706.31 3488.68 2850.70 1344.29

5 West Godavari 588.32 2846.26 2703.92 730.66

6 Krishna 540.11 2501.64 2340.23 701.52

7 Guntur 636.07 2831.54 2730.95 736.66

8 Prakasam 335.87 2418.70 2294.23 460.34

9 Nellore 487.51 2192.98 2029.25 651.24

10 Chittoor 682.61 1620.70 1660.52 642.79

11 Cuddapah 544.36 2229.65 2075.74 698.27

12 Ananthapur 578.44 2323.75 2071.11 831.08

13 Kurnool 494.53 1752.25 1678.27 568.51

14 Khammam 433.46 1729.26 1689.03 473.69

15 Warangal 542.81 1993.09 1948.38 587.52

16 Adilabad 627.93 1966.75 1861.83 732.85

17 Karimnagar 707.77 2555.29 2454.26 808.80

18 Mahaboobnagar 419.68 2023.02 1753.13 689.57

19 Medak 364.16 1782.66 1770.32 376.50

20 Nizamabad 374.12 1128.19 1038.71 463.60

21 Nalgonda 489.17 2400.95 2249.03 641.09

22 Ranga Reddy 521.09 1701.60 1456.50 766.19

Total : 11361.42 47720.82 44398.53 14683.71

23

MANDAL PARISHADS

A-I : GENERAL FUNDS

(Rs. In Lakhs)

Sl. No.

Name of the District

Opening Balance

Total Receipts

Total Expenditure

Closing Balance

1 Srikakulam 172.07 171.62 104.72 238.97

2 Vizianagaram 161.56 127.10 80.86 207.80

3 Visakhapatnam 226.99 186.04 111.09 301.94

4 East Godavari 381.79 298.47 208.39 471.87

5 West Godavari 316.40 254.13 177.90 392.63

6 Krishna 299.40 245.84 118.58 426.66

7 Guntur 437.09 236.08 192.85 480.32

8 Prakasam 172.95 149.09 74.01 248.03

9 Nellore 184.97 135.73 62.96 257.74

10 Chittoor 135.58 214.39 112.96 237.01

11 Cuddapah 249.99 173.50 147.34 276.15

12 Ananthapur 210.65 200.40 115.21 295.84

13 Kurnool 269.01 157.83 102.16 324.68

14 Khammam 167.37 131.43 79.97 218.83

15 Warangal 176.51 140.70 78.86 238.35

16 Adilabad 129.42 93.78 80.24 142.96

17 Karimnagar 201.20 192.50 127.60 266.10

18 Mahaboobnagar 115.01 123.01 67.12 170.90

19 Medak 143.23 132.19 103.99 171.43

20 Nizamabad 130.07 79.04 70.66 138.45

21 Ranga Reddy 142.26 127.18 93.17 176.27

Total : 4423.52 3570.05 2310.64 5682.93

24

MANDAL PARISHADS

A-II: MANAGEMENT (ADMINISTRATION)

(Rs. In Lakhs)

Sl. No.

Name of the District

Opening Balance

Total Receipts

Total Expenditure

Closing Balance

1 Srikakulam 10.72 77.31 56.73 31.30

2 Vizianagaram 11.40 27.77 25.55 13.62

3 Visakhapatnam 14.99 54.88 42.06 27.81

4 East Godavari 5.18 39.55 38.96 5.77

5 West Godavari 0.04 81.16 86.09 -4.89

6 Krishna 12.46 19.30 18.52 13.24

7 Guntur -4.84 24.71 36.22 -16.35

8 Prakasam -7.88 33.26 34.77 -9.39

9 Nellore -8.11 16.77 17.09 -8.43

10 Chittoor -3.34 12.58 12.24 -3.00

11 Cuddapah 8.28 21.19 19.51 9.96

12 Ananthapur 3.54 26.49 27.66 2.37

13 Kurnool -3.71 12.93 16.04 -6.82

14 Khammam 13.76 19.66 30.10 3.32

15 Warangal 3.89 44.08 29.35 18.62

16 Adilabad -6.40 29.43 22.73 0.30

17 Karimnagar -7.17 20.22 17.05 -4.00

18 Medak -5.75 60.46 45.70 9.01

19 Nizamabad -4.95 8.99 7.96 -3.92

20 Nalgonda 136.98 219.46 186.67 169.77

21 Ranga Reddy 16.60 16.69 20.39 12.90

Total : 185.69 866.89 791.39 261.19

25

MANDAL PARISHADS

B: AGRICULTURE

(Rs. in Lakhs)

Sl. No.

Name of the District

Opening Balance

Total Receipts

Total Expenditure

Closing Balance

1 Srikakulam 1.27 1.08 0.50 1.85

2 Vizianagaram - 0.46 0.00 0.00 -0.46

3 Visakhapatnam - 0.80 0.13 0.13 -0.80

4 East Godavari 4.31 4.28 3.71 4.88

5 West Godavari - 0.08 0.04 0.28 -0.32

6 Krishna 0.43 0.00 0.04 0.39

7 Guntur 3.79 0.00 0.08 3.71

8 Prakasam 2.49 0.01 0.89 1.61

9 Nellore - 8.95 0.06 0.01 -8.90

10 Chittoor 3.50 0.00 0.00 3.50

11 Cuddapah 1.01 0.03 0.08 0.96

12 Ananthapur 1.79 0.00 0.10 1.69

13 Kurnool 3.84 0.00 0.45 3.39

14 Khammam 2.47 0.04 0.06 2.45

15 Warangal 2.73 0.00 0.00 2.73

16 Adilabad 0.99 0.03 0.00 1.02

17 Karimnagar 3.50 0.21 0.85 2.86

18 Mahabubnagar 2.24 0.00 0.00 2.24

19 Medak 0.13 0.00 0.00 0.13

20 Nizamabad -1.82 0.04 0.00 -1.73

21 Nalgonda 1.49 0.01 0.67 0.83

Total : 23.87 5.96 7.85 21.98

26

MANDAL PARISHADS

C: FISHERIES

(Rs. in Lakhs)

Sl. No.

Name of the District

Opening Balance

Total Receipts

Total Expenditure

Closing Balance

1 Srikakulam 0.04 0.15 0.30 -0.11

2 Vizianagaram -0.58 0.00 0.00 -0.58

3 Visakhapatnam -0.07 0.09 0.00 0.02

4 East Godavari 0.79 0.02 1.00 -0.19

5 West Godavari 0.09 0.00 0.00 0.09

6 Krishna 0.35 0.00 0.00 0.35

7 Guntur -0.01 0.00 0.00 -0.01

8 Prakasam -0.01 0.00 0.00 -0.01

9 Nellore -3.29 0.46 0.34 -3.17

10 Warangal -0.12 0.00 0.00 -0.12

11 Karimnagar 0.19 0.00 0.00 0.19

12 Mahabubnagar -0.02 0.00 0.00 -0.02

13 Medak -0.29 0.00 0.05 -0.34

14 Nizamabad 0.10 0.00 0.00 0.10

Total: -2.83 0.72 1.69 -3.80

27

MANDAL PARISHADS

D: ANIMAL HUSBANDARY

(Rs. in Lakhs)

Sl. No.

Name of the District

Opening Balance

Total Receipts

Total Expenditure

Closing Balance

1 Vizianagaram -0.21 0.00 0.00 -0.21

2 Visakhapatnam 0.23 0.00 0.00 0.23

3 Krishna -1.66 0.00 0.00 -1.66

4 Prakasam 0.02 0.00 0.00 0.02

5 Nellore 0.04 0.00 0.00 0.04

6 Cuddapah 0.01 0.00 0.00 0.01

7 Khammam -1.16 0.00 0.00 -1.16

8 Warangal -0.03 0.00 0.00 -0.03

9 Karimnagar 0.07 0.00 0.00 0.07

10 Medak 0.04 0.35 0.35 0.04

11 Nizamabad 0.10 0.00 0.00 0.10

Total : -2.55 0.35 0.35 -2.55

MANDAL PARISHADS

E: INDUSTRIES (Rs. In Lakhs)

Sl. No.

Name of the District

Opening Balance

Total Receipts

Total Expenditure

Closing Balance

1 Srikakulam 0.10 0.00 0.00 0.10

2 Vizianagaram -7.40 4.78 1.05 -3.67

3 Visakhapatnam 0.10 0.00 0.00 0.10

4 East Godavari -0.09 0.00 0.00 -0.09

5 West Godavari -1.62 0.42 0.92 -2.12

6 Cuddapah -2.80 5.15 6.58 -4.23

7 Khammam 0.04 0.00 0.00 0.04

8 Warangal 0.19 0.00 0.09 0.10

9 Adilabad 0.41 0.00 0.00 0.41

Total : -11.07 10.35 8.64 -9.36

28

MANDAL PARISHADS

F: ELEMENTARY EDUCATION

(Rs. In Lakhs)

Sl. No.

Name of the District

Opening Balance

Total Receipts

Total Expenditure

Closing Balance

1 Srikakulam 93.13 1687.34 1663.00 117.47

2 Vizianagaram 284.03 1325.14 1382.32 226.85

3 Visakhapatnam 258.61 1292.37 1257.32 293.66

4 East Godavari 261.46 2618.37 2094.34 785.49

5 West Godavari 222.09 1965.91 1976.36 211.64

6 Krishna 214.11 1738.00 1734.43 217.68

7 Guntur 147.45 2000.57 2009.89 138.13

8 Prakasam 213.32 1850.31 1788.77 274.86

9 Nellore 257.94 1708.75 1599.83 366.86

10 Chittoor 524.10 1115.32 1185.48 453.94

11 Cuddapah 200.62 1674.82 1573.93 301.51

12 Ananthapur 279.35 1668.12 1541.78 405.69

13 Kurnool 202.87 1255.48 1220.98 237.37

14 Khammam 214.47 1161.09 1234.11 141.45

15 Warangal 275.19 1372.08 1493.96 153.31

16 Adilabad 317.63 1377.48 1284.28 410.63

17 Karimnagar 232.42 1578.10 1579.14 231.38

18 Mahaboobnagar 296.38 1413.43 1211.26 498.55

19 Medak 213.17 1352.61 1298.25 267.53

20 Nizamabad 137.86 774.15 739.85 172.16

21 Nalgonda 144.45 1694.39 1656.24 182.60

22 Ranga Reddy 206.21 1116.69 1017.01 305.89

Total : 5196.86 33740.52 32542.53 6394.85

29

MANDAL PARISHADS

G: COMMUNITY DEVELOPMENT

(Rs. In Lakhs)

Sl. No.

Name of the District

Opening Balance

Total Receipts

Total Expenditure

Closing Balance

1 Srikakulam -56.50 257.44 188.87 12.07

2 Vizianagaram -30.42 231.03 216.01 -15.40

3 Visakhapatnam -59.05 340.58 234.36 47.17

4 East Godavari -5.99 377.76 350.79 20.98

5 West Godavari -23.32 401.01 311.13 66.56

6 Krishna -60.33 337.50 308.80 -31.63

7 Prakasam -80.96 268.64 283.56 -95.88

8 Nellore 0.61 244.68 258.10 -12.81

9 Chittoor -1.40 266.84 335.84 -70.40

10 Cuddapah -13.10 255.24 247.66 -5.52

11 Ananthapur 6.21 334.62 284.92 55.91

12 Kurnool 9.75 257.87 275.98 -8.36

13 Khammam -14.13 327.80 259.18 54.49

14 Warangal -0.60 360.45 272.79 87.06

15 Adilabad 59.62 286.31 254.44 91.49

16 Karimnagar -54.45 316.05 298.93 -37.33

17 Mahaboobnagar -58.17 223.42 227.70 -62.45

18 Medak -13.14 110.15 168.98 -71.97

19 Nizamabad 28.67 189.15 150.44 67.38

20 Nalgonda 24.35 322.54 260.92 85.97

21 Ranga Reddy 3.27 269.58 141.00 131.85

Total : -339.08 5978.66 5330.40 309.18

30

MANDAL PARISHADS

H: SOCIAL WELFARE

(Rs. In Lakhs)

Sl. No.

Name of the District

Opening Balance

Total Receipts

Total Expenditure

Closing Balance

1 Srikakulam -11.07 31.42 28.63 -8.28

2 Vizianagaram 13.35 47.99 28.74 32.60

3 Visakhapatnam 6.63 28.87 23.84 11.66

4 East Godavari 16.40 59.87 69.75 6.52

5 West Godavari 18.13 60.54 70.60 8.07

6 Krishna 4.93 52.28 56.43 0.78

7 Guntur 33.26 43.86 53.02 24.10

8 Prakasam 11.53 38.72 43.88 6.37

9 Nellore 17.49 25.23 25.74 16.98

10 Chittoor 16.26 1.47 1.86 15.87

11 Cuddapah 78.68 69.94 41.29 107.33

12 Ananthapur 31.24 36.58 22.13 45.69

13 Kurnool 12.43 34.94 30.04 17.33

14 Khammam 13.11 28.05 17.32 23.84

15 Warangal 17.10 30.59 28.73 18.96

16 Adilabad 23.21 25.68 28.02 20.87

17 Karimnagar 16.56 49.52 38.90 27.18

18 Mahaboobnagar 16.40 26.73 13.64 29.49

19 Medak 4.39 32.73 26.37 10.75

20 Nizamabad 26.53 20.77 16.57 30.73

21 Nalgonda 34.24 43.39 33.89 43.74

22 Ranga Reddy 23.09 23.60 20.95 25.74

Total : 423.89 812.77 720.34 516.32

31

MANDAL PARISHADS

I: WOMAN WELFARE

(Rs. In Lakhs)

Sl. No.

Name of the District

Opening Balance

Total Receipts

Total Expenditure

Closing Balance

1 Srikakulam 18.88 15.62 4.69 29.81

2 Vizianagaram 14.05 12.07 3.59 22.53

3 Visakhapatnam 15.70 21.60 19.53 17.77

4 East Godavari 16.40 27.02 17.90 25.52

5 West Godavari 14.87 31.27 20.18 25.96

6 Krishna 27.80 19.00 13.86 32.94

7 Guntur 28.89 25.96 18.28 36.57

8 Prakasam 15.34 20.20 14.27 21.27

9 Nellore 4.71 10.97 7.45 8.23

10 Chittoor 11.68 2.53 2.33 11.88

11 Cuddapah 9.85 12.36 9.65 12.56

12 Ananthapur 9.54 2.60 5.91 6.23

13 Kurnool 4.94 7.50 3.85 8.59

14 Khammam 8.21 11.07 4.52 14.76

15 Warangal 2.52 7.86 4.46 5.92

16 Adilabad 7.81 5.67 3.36 10.12

17 Karimnagar 10.19 20.49 9.01 21.67

18 Mahaboobnagar 14.74 8.41 2.55 20.60

19 Medak 21.22 14.21 5.90 29.53

20 Nizamabad 17.67 7.30 5.63 19.34

21 Nalgonda 11.36 14.85 5.01 21.20

22 Ranga Reddy 14.30 10.65 5.01 19.94

Total: 300.67 309.21 186.94 422.94

32

MANDAL PARISHADS

J: ROADS AND BUILDINGS

(Rs. In Lakhs)

Sl. No.

Name of the District

Opening Balance

Total Receipts

Total Expenditure

Closing Balance

1 Srikakulam -1.03 2.33 4.84 -3.54

2 Vizianagaram 27.76 36.95 19.08 45.63

3 Visakhapatnam 4.93 0.06 1.06 3.93

4 East Godavari -3.89 29.49 30.48 -4.88

5 West Godavari 7.26 11.48 11.46 7.28

6 Krishna 6.49 37.45 38.23 5.71

7 Guntur 25.26 5.28 7.31 23.23

8 Prakasam -4.63 11.19 14.15 -7.59

9 Nellore 13.25 18.16 19.35 12.06

10 Chittoor -9.34 6.39 7.29 -10.24

11 Cuddapah 0.30 0.24 0.20 0.34

12 Ananthapur -5.67 0.73 1.89 -6.83

13 Kurnool 0.09 3.10 2.88 0.31

14 Khammam 17.93 8.04 19.24 6.73

15 Warangal 1.53 1.25 4.52 -1.74

16 Adilabad 5.92 3.41 9.29 0.04

17 Karimnagar 2.51 0.21 0.23 2.49

18 Mahaboobnagar 0.86 0.38 0.22 1.02

19 Medak -7.47 6.83 9.74 -10.38

20 Nizamabad 1.82 0.08 0.03 1.87

21 Nalgonda 1.60 0.00 0.75 0.85

22 Ranga Reddy 4.07 0.00 0.11 3.96

Total: 89.55 183.05 202.35 70.25

33

MANDAL PARISHADS

K: MINOR IRRIGATION

(Rs. In Lakhs)

Sl. No.

Name of the District

Opening Balance

Total Receipts

Total Expenditure

Closing Balance

1 Srikakulam -6.64 22.22 26.72 -11.14

2 Vizianagaram 8.55 7.72 16.22 0.05

3 Visakhapatnam 2.53 10.34 17.19 -4.32

4 East Godavari 0.96 0.04 0.41 0.59

5 West Godavari 1.43 0.00 0.75 0.68

6 Krishna 0.25 0.05 0.00 0.30

7 Guntur 0.99 0.00 0.28 0.71

8 Prakasam 2.11 0.00 0.27 1.84

9 Nellore 4.40 0.00 0.27 4.13

10 Chittoor -1.04 0.00 0.00 -1.04

11 Cuddapah 0.12 0.00 0.00 0.12

12 Ananthapur 5.17 0.00 0.07 5.10

13 Kurnool 0.21 0.00 0.00 0.21

14 Khammam 2.81 0.00 0.00 2.81

15 Warangal 3.82 0.92 1.60 3.14

16 Adilabad 7.43 0.14 1.46 6.11

17 Karimnagar 5.01 6.62 4.71 6.92

18 Mahaboobnagar 5.85 0.00 0.27 5.58

19 Medak 2.00 0.04 0.25 1.79

20 Nizamabad -0.46 0.00 0.53 -0.99

21 Nalgonda 11.01 1.73 3.01 9.73

22 Ranga Reddy 5.05 0.00 0.50 4.55

Total: 61.56 49.82 74.51 36.87

34

MANDAL PARISHADS

L: RURAL WATER SUPPLY SCHEME

(Rs. In Lakhs)

Sl. No.

Name of the District

Opening Balance

Total Receipts

Total Expenditure

Closing Balance

1 Srikakulam 0.23 0.00 0.43 -0.20

2 Vizianagaram 2.52 0.01 0.29 2.24

3 Visakhapatnam 0.25 1.20 2.31 -0.86

4 East Godavari -0.09 0.00 0.00 -0.09

5 West Godavari 0.52 0.00 0.03 0.49

6 Krishna 0.21 0.00 0.02 0.19

7 Prakasam 0.03 0.00 0.00 0.03

8 Nellore -0.02 0.13 0.43 -0.32

9 Chittoor 0.79 0.00 0.00 0.79

10 Ananthapur 0.50 0.17 0.53 0.14

11 Kurnool -0.42 0.00 0.00 -0.42

12 Khammam 1.20 0.80 0.49 1.51

13 Warangal -1.42 0.10 0.68 -2.00

14 Adilabad -0.56 0.00 0.76 -1.32

15 Karimnagar 2.08 2.01 2.25 1.84

16 Medak -2.34 0.19 0.19 -2.34

17 Nizamabad -0.03 0.00 0.00 -0.03

18 Nalgonda 0.07 0.00 0.12 -0.05

19 Ranga Reddy -1.09 0.00 0.00 -1.09

Total: 2.43 4.61 8.53 -1.49

35

MANDAL PARISHADS

M: MEDICAL AND PUBLIC HEALTH

(Rs. In Lakhs)

Sl. No.

Name of the District

Opening Balance

Total Receipts

Total Expenditure

Closing Balance

1 Srikakulam 0.24 0.00 0.00 0.24

2 Vizianagaram 0.25 0.00 0.00 0.25

3 East Godavari -0.41 0.00 0.14 -0.55

4 Krishna 0.00 0.34 0.32 0.02

5 Nellore 0.08 0.00 0.00 0.08

6 Cuddapah 0.91 0.00 0.00 0.91

7 Kurnool -0.04 0.00 0.00 -0.04

8 Medak -0.08 0.00 0.00 -0.08

Total: 0.95 0.34 0.46 0.83

36

MANDAL PARISHADS

N: APPLIED NUTRITION PROGRAMME (ANP)

(Rs. In Lakhs)

Sl. No.

Name of the District

Opening Balance

Total Receipts

Total Expenditure

Closing Balance

1 Srikakulam 0.00 0.09 0.22 -0.13

2 Vizianagaram 0.03 0.00 0.00 0.03

3 Visakhapatnam 6.19 0.07 1.08 5.18

4 East Godavari 2.21 0.37 0.00 2.58

5 West Godavari 1.63 0.03 0.14 1.52

6 Krishna 2.36 0.00 0.00 2.36

7 Guntur 2.67 0.00 0.00 2.67

8 Prakasam 0.15 0.10 0.11 0.14

9 Nellore 1.20 0.00 0.00 1.20

10 Cuddapah 2.02 0.00 1.47 0.55

11 Ananthapur -0.02 0.00 0.00 -0.02

12 Khammam -0.40 0.05 1.17 -1.52

13 Warangal 1.34 0.00 0.00 1.34

14 Adilabad -3.21 0.00 0.00 -3.21

15 Karimnagar -0.53 0.00 0.02 -0.55

16 Mahaboobnagar -2.70 0.00 0.46 -3.16

17 Medak 1.32 0.00 0.00 1.32

18 Nizamabad 0.01 0.00 0.00 0.01

19 Nalgonda -0.03 0.00 0.00 -0.03

20 Ranga Reddy 57.06 27.88 51.04 33.90

Total: 71.30 28.59 55.71 44.18

37

MANDAL PARISHADS

O: OTHER SCHEMES

(Rs. In Lakhs)

Sl. No.

Name of the District

Opening Balance

Total Receipts

Total Expenditure

Closing Balance

1 Srikakulam 6.36 3.80 6.36 3.80

2 Vizianagaram 1.61 95.48 60.27 36.82

3 Visakhapatnam 1.42 21.56 23.88 -0.90

4 East Godavari 8.13 1.67 4.52 5.28

5 West Godavari 5.00 2.75 4.04 3.71

6 Krishna -0.34 2.75 1.56 0.85

7 Guntur 12.70 5.01 4.00 13.71

8 Prakasam 0.14 0.72 0.96 -0.10

9 Nellore 10.93 4.06 8.82 6.17

10 Chittoor -6.14 0.20 0.48 -6.42

11 Cuddapah 1.67 0.03 0.08 1.62

12 Ananthapur 34.87 28.47 38.13 25.21

13 Kurnool 10.20 1.19 1.73 9.66

14 Khammam 3.09 0.70 1.77 2.02

15 Warangal 17.78 3.31 5.48 15.61

16 Adilabad -18.21 52.33 94.17 -60.05

17 Karimnagar 122.82 232.54 203.18 152.18

18 Mahaboobnagar 16.58 4.48 8.10 12.96

19 Medak 2.52 0.88 1.05 2.35

20 Nizamabad 11.63 0.28 4.40 7.51

21 Nalgonda 43.41 19.00 24.08 38.33

22 Ranga Reddy -0.92 0.00 0.00 -0.92

Total: 285.25 481.21 497.06 269.40

38

MANDAL PARISHADS

Q: DEPOSITS AND ADVANCES

(Rs. In Lakhs)

Sl. No.

Name of the District

Opening Balance

Total Receipts

Total Expenditure

Closing Balance

1 Srikakulam 25.79 25.27 27.13 23.93

2 Vizianagaram 30.72 25.35 25.66 30.41

3 Visakhapatnam 33.47 38.33 34.35 37.45

4 East Godavari 18.65 30.94 29.58 20.01

5 West Godavari 22.15 37.13 43.35 15.93

6 Krishna 27.52 48.16 48.54 27.14

7 Guntur 7.21 53.50 53.97 6.74

8 Prakasam 11.46 46.46 38.59 19.33

9 Nellore -9.91 27.94 28.77 -10.74

10 Chittoor 13.45 0.98 2.04 12.39

11 Cuddapah 1.02 14.80 26.26 -10.44

12 Ananthapur -4.31 25.47 26.59 -5.43

13 Kurnool -11.16 21.13 24.05 -14.08

14 Khammam 3.75 39.69 40.26 3.18

15 Warangal 39.47 30.53 27.17 42.83

16 Adilabad 104.28 92.49 83.04 113.73

17 Karimnagar 115.64 108.19 103.07 120.76

18 Mahaboobnagar 11.67 223.16 221.81 13.02

19 Medak 4.49 71.95 109.49 -33.05

20 Nizamabad 19.91 46.75 40.82 25.84

21 Nalgonda 81.24 85.02 79.86 89.40

22 Ranga Reddy 51.39 109.07 106.99 53.47

Total: 597.90 1202.31 1218.39 581.82

39

MANDAL PARISHADS

R: ENDOWMENTS

(Rs. In Lakhs)

Sl. No.

Name of the District

Opening Balance

Total Receipts

Total Expenditure

Closing Balance

1 Vizianagaram 0.60 0.00 0.00 0.60

2 Visakhapatnam 0.11 0.00 0.00 0.11

3 East Godavari -0.34 0.00 0.00 -0.34

4 Krishna 0.03 0.87 0.83 0.07

5 Guntur -0.58 0.00 0.00 -0.58

6 Prakasam -0.45 0.00 0.00 -0.45

7 Ananthapur 0.08 0.00 0.08 0.00

8 Kurnool 0.31 0.00 0.00 0.31

9 Warangal 0.01 0.00 0.00 0.01

10 Karimnagar 9.92 0.00 9.03 0.89

Total: 9.69 0.87 9.94 0.62

40

MANDAL PARISHADS

S: LOANS

(Rs. In Lakhs)

Sl. No.

Name of the District

Opening Balance

Total Receipts

Total Expenditure

Closing Balance

1 Srikakulam 0.16 0.62 1.12 -0.34

2 Srikakulam 7.43 0.00 0.01 7.42

3 Visakhapatnam 1.11 0.00 0.24 0.87

4 East Godavari 3.61 0.83 0.73 3.71

5 West Godavari 3.23 0.39 0.69 2.93

6 Krishna 6.10 0.09 0.04 6.15

7 Guntur 5.83 0.01 0.07 5.77

8 Prakasam 1.37 0.00 0.00 1.37

9 Nellore 21.87 0.00 0.09 21.78

10 Chittoor -1.49 0.00 0.00 -1.49

11 Cuddapah 2.57 0.37 0.15 2.79

12 Ananthapur 5.50 0.03 5.99 -0.46

13 Kurnool -3.79 0.28 0.11 -3.62

14 Khammam 0.80 0.00 0.03 0.77

15 Warangal 2.90 1.22 0.69 3.43

16 Adilabad 0.75 0.00 0.04 0.71

17 Karimnagar 0.15 3.07 2.03 1.19

18 Mahaboobnagar 0.84 0.00 0.00 0.84

19 Medak 0.72 0.07 0.01 0.78

20 Nizamabad 2.12 0.00 0.00 2.12

21 Nalgonda -0.68 0.03 0.01 -0.66

22 Ranga Reddy -0.20 0.26 0.33 -0.27

Total: 60.90 7.27 12.38 55.79

41

MANDAL PARISHADS

INTENSIVE AGRICULTURE DISTRICT PROGRAMME (I A D P)

(Rs. In Lakhs)

Sl. No.

Name of the District

Opening Balance

Total Receipts

Total Expenditure

Closing Balance

1 Srikakulam -4.78 0.04 0.07 -4.81

2 East Godavari -2.77 0.00 0.00 -2.77

3 West Godavari 0.50 0.00 0.00 0.50

4 Krishna 0.00 0.01 0.03 -0.02

5 Guntur -0.01 0.00 0.00 -0.01

6 Prakasam -1.11 0.00 0.00 -1.11

7 Nellore -0.07 0.04 0.00 -0.03

8 Cuddapah 3.21 0.57 0.97 2.81

9 Khammam 0.14 0.84 0.81 0.17

10 Adilabad -1.16 0.00 0.00 -1.16

11 Karimnagar 0.22 0.00 0.22 0.00

12 Nalgonda -0.32 0.53 0.80 -0.59

Total : -6.15 2.03 2.90 -7.02

MANDAL PARISHADS

CRUCIAL BALANCES

(Rs. In Lakhs)

Sl. No.

Name of the District

Opening Balance

Total Receipts

Total Expenditure

Closing Balance

1 Karimnagar 47.40 23.93 58.01 13.32

Total : 47.40 23.93 58.01 13.32

MANDAL PARISHADS

SOCIAL FORESTRY

(Rs. In Lakhs)

Sl. No.

Name of the District

Opening Balance

Total Receipts

Total Expenditure

Closing Balance

1 Ananthapur 0.00 0.01 0.00 0.01

2 Karimnagar 0.02 0.00 0.02 0.00

Total : 0.02 0.01 0.02 0.01

42

MANDAL PARISHADS

NATIONAL RURAL EMPLOYMENT PROGRAMME (NREP)

(Rs. In Lakhs)

Sl. No.

Name of the District

Opening Balance

Total Receipts

Total Expenditure

Closing Balance

1 Guntur -1.44 0.24 0.24 -1.442 Nellore 0.37 0.00 0.00 0.373 Karimnagar 0.02 0.00 0.01 0.01

Total : -1.05 0.24 0.25 -1.06

MANDAL PARISHADS

80% JAWAHARLAL ROJGAR YOZANA (80% J.R.Y.)

(Rs. In Lakhs)

Sl. No.

Name of the District

Opening Balance

Total Receipts

Total Expenditure

Closing Balance

1 Karimnagar 0.00 1.63 0.00 1.63

Total : 0.00 1.63 0.00 1.63

MANDAL PARISHADS

RURAL LANDLESS EMPLOYMENT GUARANTEE PROGRAMME (RLEGP)

(Rs. In Lakhs)

Sl. No.

Name of the District

Opening Balance

Total Receipts

Total Expenditure

Closing Balance

1 Nizamabad 4.89 1.64 1.82 4.71

Total : 4.89 1.64 1.82 4.71

MANDAL PARISHADS

MANDAL HEAD QUARTERS (M.H.Q.)

(Rs. In Lakhs)

Sl. No.

Name of the District

Opening Balance

Total Receipts

Total Expenditure

Closing Balance

1 Guntur -63.20 436.27 354.72 18.35

Total : -63.20 436.27 354.72 18.35

43

MANDAL PARISHADS

ANUVURTHIKA POSHAKA PADHAKAM (Rs. In Lakhs)

Sl. No.

Name of the District

Opening Balance

Total Receipts

Total Expenditure

Closing Balance

1 Guntur 1.01 0.05 0.02 1.04

Total : 1.01 0.05 0.02 1.04

MANDAL PARISHADS

ELECTIONS (Rs. In Lakhs)

Sl. No.

Name of the District

Opening Balance

Total Receipts

Total Expenditure

Closing Balance

1 Ananthapur 0.00 0.06 0.12 -0.06

Total : 0.00 0.06 0.12 -0.06

MANDAL PARISHADS

D.R.D.A. PROGRAMME (DISTRICT RURAL DEVELOPMENT AGENCY PROGRAMME)

(Rs. In Lakhs)

Sl. No.

Name of the District

Opening Balance

Total Receipts

Total Expenditure

Closing Balance

1 Cuddapah 0.00 1.23 0.42 0.81

Total : 0.00 1.23 0.42 0.81

MANDAL PARISHADS

HOUSING SCHEME (Rs. In Lakhs)

Sl. No.

Name of the District

Opening Balance

Total Receipts

Total Expenditure

Closing Balance

1 Cuddapah 0.00 0.15 0.15 0.00

Total : 0.00 0.15 0.15 0.00

MANDAL PARISHADS

LAND DEVELOPMENT PROGRAMME (Rs. In Lakhs)

Sl. No.

Name of the District

Opening Balance

Total Receipts

Total Expenditure

Closing Balance

1 Cuddapah 0.00 0.03 0.00 0.03

Total : 0.00 0.03 0.00 0.03

44

HEAD WISE DETAILS OF ACCOUNTS OF ALL ZILLA PARISHADS FOR THE YEAR 1990-91

(Rs. In Lakhs)

Sl. No. Name of the Head Opening

Balance Total

Receipts Total

Expenditure Closing Balance

1 A. I General Funds 5263.73 8006.32 2504.40 10765.65

2 A. II Management (Administration) 2049.69 8491.55 9159.95 1381.29

3 B. Secondary Education 3619.91 17339.74 17797.68 3161.97

4 C. Social Welfare 369.44 568.00 672.72 264.72

5 D. Minor Irrigation 404.12 83.39 92.50 395.01

6 E: Intensive Agriculture District Programme (IADP)

257.10 0.00 0.00 257.10

7 F. Railways 29.73 15.25 7.61 37.37

8 G. Endowments 15.20 11.54 2.10 24.64

9 H. Roads & Buildings 3801.97 9911.54 10060.85 3652.66

10 I. Rural water Supply -407.56 5094.35 5960.82 -1274.03

11 J. Other Schemes 1859.04 13495.78 13556.72 1798.10

12 K. Deposits & Advances 6609.31 15312.40 14204.51 7717.20

13 L. Loan Account -44.36 41.07 79.51 -32.80

14 M. Medical and Health 0.00 4.31 9.38 -5.07

15 N. 8538 G.P.F. Account 2179.32 978.19 329.67 2827.84

16 O. Telugu Grammena Kranti Padhakam -2.02 0.00 15.49 -17.51

17 P. Panchayat Raj Employees Pension Fund Account

7.98 10.46 21.09 -2.65

45

18

Q. House Building Advance (Provincilised Non-Teaching Employees

7.00 20.60 24.91 2.69

19 Vimukthy 28.39 5.99 25.64 8.74

20 J.R.Y, & P.R. Engineering 0.00 2360.75 2329.82 30.93

21 Miscellaneous Head 0.00 1036.61 769.54 267.07

22 N.A.P. Kollapur 119.20 119.63 116.97 121.95

Total 26167.28 82907.47 77741.88 31332.87

ABSTRACT

Opening Balance of all Heads 26167.28

Total Receipts of all Heads 82907.47

109074.75

Total Expenditure of all Heads 77741.88

Closing Balance of all Heads 31332.87

46

ABSTRACT-B

ZILLA PARISHADS

(DISTRICT WISE RECEIPTS & EXPENDITURE)

(Rs. In Lakhs)

Sl. No.

Name of the District

Opening Balance

Total Receipts

Total Expenditure

Closing Balance

1 Srikakulam 874.14 2420.48 2636.71 657.91

2 Vizianagaram 882.80 2665.27 2594.24 953.83

3 Visakhapatnam 1106.41 3325.65 2889.23 1542.83

4 East Godavari 1756.53 6936.85 6446.90 2246.48

5 West Godavari 1232.68 4542.06 4245.76 1528.98

6 Krishna 1474.33 3837.54 4059.98 1251.89

7 Guntur 1473.99 3610.95 3214.83 1870.11

8 Prakasam 1528.50 8749.40 3662.92 6614.98

9 Nellore 904.32 3526.75 3555.27 875.80

10 Chittoor 1501.74 4176.56 4097.35 1580.95

11 Cuddapah 1215.52 3115.43 3208.11 1122.84

12 Ananthapur 1663.03 3452.61 3696.27 1419.37

13 Kurnool 730.91 2984.25 3144.48 570.68

14 Khammam 1153.94 3339.94 3494.34 999.54

15 Warangal 871.90 3659.99 3658.20 873.69

16 Adilabad 970.27 2768.39 3047.95 690.71

17 Karimnagar 1629.29 3736.89 3845.35 1520.83

18 Mahaboobnagar 1329.16 3886.57 3833.87 1381.86

19 Medak 1005.40 2946.06 2952.11 999.35

20 Nizamabad 440.55 2415.52 2500.45 355.62

21 Nalgonda 1218.15 4247.21 4247.40 1217.96

22 Ranga Reddy 1203.72 2563.10 2710.16 1056.66

Total : 26167.28 82907.47 77741.88 31332.87

47

ZILLA PARISHADS

A-I: GENERAL FUNDS

(Rs. In Lakhs)

Sl. No.

Name of the District

Opening Balance

Total Receipts

Total Expenditure

Closing Balance

1 Srikakulam 352.63 106.33 50.38 408.58

2 Vizianagaram 120.92 57.57 35.44 143.05

3 Visakhapatnam 161.90 164.52 94.77 231.65

4 East Godavari 432.25 118.00 94.00 456.25

5 West Godavari 37.33 151.69 100.16 88.86

6 Krishna 401.48 118.44 82.27 437.65

7 Guntur 244.25 43.65 120.83 167.07

8 Prakasam 392.15 5705.21 572.44 5524.92

9 Nellore 136.59 63.28 74.51 125.36

10 Chittoor 224.92 112.43 99.09 238.26

11 Cuddapah 213.83 149.67 125.98 237.52

12 Ananthapur 232.04 111.89 58.02 285.91

13 Kurnool 391.56 245.24 216.31 420.49

14 Warangal 179.66 107.78 17.16 270.28

15 Adilabad 354.56 113.68 48.99 419.25

16 Karimnagar 384.47 183.40 339.35 228.52

17 Mahaboobnagar 243.61 133.60 72.66 304.55

18 Medak 154.39 57.10 29.98 181.51

19 Nizamabad 223.40 63.92 87.80 199.52

20 Nalgonda 135.50 51.95 68.30 119.15

21 Ranga Reddy 246.29 146.97 115.96 277.30

Total : 5263.73 8006.32 2504.40 10765.65

48

ZILLA PARISHADS

A-II: MANAGEMENT (ADMINISTRATION)

(Rs. In Lakhs)

Sl. No.

Name of the District

Opening Balance

Total Receipts

Total Expenditure

Closing Balance

1 Srikakulam 58.58 28.22 30.88 55.92

2 Vizianagaram 52.83 365.13 387.10 30.86

3 Visakhapatnam 417.89 1272.84 1360.87 329.86

4 East Godavari -32.41 42.47 46.63 -36.37

5 West Godavari 247.00 841.65 858.16 230.49

6 Krishna 88.01 638.02 744.39 -18.36

7 Guntur -96.21 52.30 48.51 -92.42

8 Nellore 38.88 1034.76 1054.01 19.63

9 Chittoor 18.20 1102.45 1105.19 15.46

10 Cuddapah -3.61 37.98 43.96 -9.59

11 Ananthapur 412.33 1322.69 1429.59 305.43

12 Kurnool 85.23 1097.61 1167.33 15.51

13 Khammam 333.46 66.20 178.55 221.11

14 Warangal -0.89 26.65 29.22 -3.46

15 Adilabad -45.19 20.60 33.76 -58.35

16 Karimnagar 52.04 21.30 30.98 42.36

17 Mahaboobnagar 321.78 186.57 266.35 242.00

18 Medak 5.58 25.84 27.44 3.98

19 Nizamabad 85.25 243.02 274.33 53.94

20 Nalgonda 25.87 21.78 26.73 20.92

21 Ranga Reddy -14.93 43.47 15.97 12.57

Total : 2049.69 8491.55 9159.95 1381.29

49

ZILLA PARISHADS

B: SECONDARY EDUCATION

(Rs. In Lakhs)

Sl. No.

Name of the District

Opening Balance

Total Receipts

Total Expenditure

Closing Balance

1 Srikakulam 178.48 625.38 759.88 43.98

2 Vizianagaram 7.90 514.58 544.02 41.46

3 Visakhapatnam 16.25 393.64 352.08 57.81

4 East Godavari 192.66 1064.39 1046.14 210.91

5 West Godavari 46.11 1093.20 1065.31 74.00

6 Krishna 236.38 912.71 1076.25 72.84

7 Guntur 284.82 1222.41 1189.87 317.36

8 Prakasam -8.90 750.11 758.71 -17.50

9 Nellore 11.02 807.80 836.90 -18.08

10 Chittoor 67.25 842.53 888.51 21.27

11 Cuddapah 124.93 688.31 688.42 124.82

12 Ananthapur 108.87 830.08 851.40 87.55

13 Kurnool 154.20 706.21 732.33 128.08

14 Khammam 170.29 594.46 541.40 223.35

15 Warangal 367.68 832.85 959.55 240.98

16 Adilabad 212.42 504.94 548.61 168.75

17 Karimnagar 307.41 930.13 984.87 252.67

18 Mahaboobnagar 446.13 922.51 791.58 577.06

19 Medak 207.54 745.61 756.38 196.77

20 Nizamabad 51.53 716.96 709.87 58.62

21 Nalgonda 125.54 918.17 984.36 59.35

22 Ranga Reddy 248.40 722.76 731.24 239.92

Total 3619.91 17339.74 17797.68 3161.97

50

ZILLA PARISHADS

C: SOCIAL WELFARE

(Rs. In Lakhs)

Sl. No.

Name of the District

Opening Balance

Total Receipts

Total Expenditure

Closing Balance

1 Srikakulam -26.38 22.07 34.15 -38.46

2 Vizianagaram 0.31 17.53 40.45 -22.61

3 Visakhapatnam 49.51 21.57 27.01 44.07

4 East Godavari -4.11 42.20 38.68 -0.59

5 West Godavari 2.90 28.74 60.10 -28.46

6 Krishna 58.05 35.65 63.76 29.94

7 Guntur 64.76 90.90 85.03 70.63

8 Prakasam 33.35 48.12 68.97 12.50

9 Nellore 20.24 13.39 17.36 16.27

10 Chittoor 4.55 23.60 14.93 13.22

11 Cuddapah -0.06 14.04 22.58 -8.60

12 Ananthapur -1.69 16.51 18.86 -4.04

13 Kurnool -2.69 0.00 0.00 -2.69

14 Khammam 12.89 11.46 0.41 23.94

15 Warangal 23.22 18.95 15.53 26.64

16 Adilabad 40.75 11.07 13.76 38.06

17 Karimnagar 12.27 16.84 38.15 -9.04

18 Mahaboobnagar 20.29 25.76 22.39 23.66

19 Medak 13.96 29.59 36.64 6.91

20 Nizamabad 0.89 18.89 3.78 16.00

21 Nalgonda 12.06 33.31 14.88 30.49

22 Ranga Reddy 34.37 27.81 35.30 26.88

Total 369.44 568.00 672.72 264.72

51

ZILLA PARISHADS

D: MINOR IRRIGATION

(Rs. In Lakhs)

Sl. No.

Name of the District

Opening Balance

Total Receipts

Total Expenditure

Closing Balance

1 Srikakulam 137.06 1.20 11.61 126.65

2 Vizianagaram 1.76 0.24 0.73 1.27

3 Visakhapatnam 49.93 3.68 32.53 21.08

4 East Godavari -4.98 0.08 0.00 -4.90

5 West Godavari 11.87 0.00 0.35 11.52

6 Krishna 23.46 0.00 0.00 23.46

7 Guntur 0.95 0.23 0.98 0.20

8 Prakasam 8.45 0.07 0.00 8.52

9 Nellore 22.26 0.00 3.08 18.18

10 Chittoor 4.57 5.10 7.16 2.51

11 Cuddapah -57.04 0.00 2.62 -59.66

12 Ananthapur 47.29 0.00 1.60 45.69

13 Kurnool 27.81 0.00 0.00 27.81

14 Khammam 5.08 5.50 0.05 10.53

15 Warangal -0.03 22.00 6.05 15.92

16 Adilabad 2.37 2.28 1.00 3.65

17 Karimnagar 20.17 19.28 2.46 36.92

18 Mahaboobnagar 66.97 5.24 4.09 68.12

19 Medak 10.80 8.04 11.15 7.60

20 Nizamabad 21.87 4.94 2.19 24.62

21 Nalgonda 8.18 3.21 2.14 9.25

22 Ranga Reddy -3.68 2.30 2.71 -4.09

Total : 404.12 83.39 92.50 395.01

52

ZILLA PARISHADS

E: INTENSIVE AGRICULTURE DISTRICT PROGRAMME (IADP) (Rs. In Lakhs)

Sl. No.

Name of the District

Opening Balance

Total Receipts

Total Expenditure

Closing Balance

1 West Godavari -7.39 0.00 0.00 -7.39

2 Karimnagar 0.05 0.00 0.00 0.05

3 Mahaboobnagar 260.86 0.00 0.00 260.86

4 Nalgonda 3.58 0.00 0.00 3.58

Total : 257.10 0.00 0.00 257.10

ZILLA PARISHADS

F: RAILWAYS (Rs. In Lakhs)

Sl. No.

Name of the District

Opening Balance

Total Receipts

Total Expenditure

Closing Balance

1 Srikakulam 4.82 14.96 6.71 13.07

2 Vizianagaram 0.03 0.00 0.00 0.03

3 East Godavari 4.06 0.00 0.00 4.06

4 West Godavari 0.88 0.00 0.00 0.85

5 Krishna 16.21 0.00 0.00 16.21

6 Guntur -0.70 0.00 0.00 -0.70

7 Prakasam 0.00 0.25 0.90 -0.65

8 Nellore 0.25 0.00 0.00 0.25

9 Cuddapah 1.25 0.04 0.00 1.29

10 Kurnool 0.08 0.00 0.00 0.08

11 Nizamabad 2.88 0.00 0.00 2.88

Total : 29.73 15.25 7.61 37.37

53

ZILLA PARISHADS

G: ENDOWMENTS

(Rs. In Lakhs)

Sl. No.

Name of the District

Opening Balance

Total Receipts

Total Expenditure

Closing Balance

1 Srikakulam 0.07 0.03 0.00 0.10

2 Vizianagaram -0.08 0.00 0.00 -0.80

3 Visakhapatnam 0.14 0.00 0.00 0.14

4 East Godavari 5.82 0.52 0.03 6.31

5 West Godavari 3.19 4.06 0.00 7.25

6 Guntur 1.01 0.00 0.00 1.01

7 Prakasam 0.32 0.08 0.00 0.40

8 Nellore 3.18 0.00 2.03 1.15

9 Chittoor 0.38 0.04 0.04 0.38

10 Cuddapah 0.27 0.01 0.00 0.28

11 Ananthapur -0.02 0.00 0.00 -0.02

12 Kurnool 0.27 0.00 0.00 0.27

13 Warangal 0.65 6.80 0.00 7.45

Total : 15.20 11.54 2.10 24.64

54

ZILLA PARISHADS

H: ROADS AND BUILDINGS

(Rs. In Lakhs)

Sl. No.

Name of the District

Opening Balance

Total Receipts

Total Expenditure

Closing Balance

1 Srikakulam 218.14 238.46 250.22 206.38

2 Vizianagaram 54.72 208.93 171.00 92.65

3 Visakhapatnam 11.71 81.18 65.61 27.28

4 East Godavari -175.03 2281.81 2126.13 -19.35

5 West Godavari 450.33 563.17 571.76 441.74

6 Krishna 330.31 793.48 841.36 282.43

7 Guntur 429.55 776.81 503.83 702.53

8 Prakasam 65.89 127.49 129.54 63.84

9 Nellore 311.31 242.94 295.92 258.33

10 Chittoor 382.16 586.37 735.06 233.47

11 Cuddapah -128.22 181.68 185.18 -131.72

12 Ananthapur 995.38 686.49 746.93 934.94

13 Kurnool 119.41 855.17 911.30 63.28

14 Khammam 102.23 403.00 312.09 193.14

15 Warangal 321.88 256.28 265.35 312.81

16 Adilabad 24.25 248.96 581.41 -308.20

17 Karimnagar -133.90 221.88 187.49 -99.52

18 Mahaboobnagar -53.39 198.04 180.11 -35.46

19 Medak 188.50 234.14 190.27 232.37

20 Nizamabad 92.08 295.86 247.62 140.32

21 Nalgonda 82.90 388.14 331.94 139.10

22 Ranga Reddy 111.76 41.26 230.73 -77.71

Total : 3801.77 9911.54 10060.85 3652.66

55

ZILLA PARISHADS

I: RURAL WATER SUPPLY

(Rs. In Lakhs)

Sl. No.

Name of the District

Opening Balance

Total Receipts

Total Expenditure

Closing Balance

1 Srikakulam -68.21 162.12 249.64 -155.73

2 Vizianagaram -60.04 176.77 202.57 -85.84

3 Visakhapatnam 70.62 144.10 105.30 109.42

4 East Godavari 80.09 0.00 0.00 50.00

5 West Godavari -602.39 421.84 451.32 -631.87

6 Krishna -103.52 355.62 343.75 -91.65

7 Guntur 91.79 358.90 386.74 63.95

8 Prakasam 472.63 255.46 267.59 460.80

9 Nellore 35.11 395.50 382.78 47.83

10 Chittoor -45.28 319.45 407.72 -133.55

11 Cuddapah -409.15 435.68 421.35 -394.82

12 Ananthapur 29.42 145.32 193.54 -18.80

13 Khammam -231.03 185.19 281.39 -327.25

14 Warangal -96.77 231.85 314.34 -179.26

15 Adilabad 241.12 154.60 142.03 253.69

16 Karimnagar 28.06 213.45 243.30 -1.79

17 Mahaboobnagar 408.83 214.06 223.36 399.53

18 Medak 66.33 198.21 381.77 -117.23

19 Nizamabad -225.14 229.05 322.66 -318.65

20 Nalgonda 9.75 253.13 424.30 -161.42

21 Ranga Reddy -69.86 244.05 215.37 -41.18

Total : -407.56 5094.35 5960.82 -1274.03

56

ZILLA PARISHADS

J: OTHER SCHEMES

(Rs. In Lakhs)

Sl. No.

Name of the District

Opening Balance

Total Receipts

Total Expenditure

Closing Balance

1 Srikakulam -22.40 53.77 16.88 14.49

2 Vizianagaram 224.82 968.01 920.58 292.25

3 Visakhapatnam 0.00 0.02 0.00 0.02

4 East Godavari 115.30 1129.10 1126.84 117.56

5 West Godavari 181.30 91.31 36.05 236.56

6 Krishna 0.00 731.36 731.36 0.00

7 Guntur -30.14 28.47 53.06 -54.73

8 Prakasam 477.60 1022.85 1057.77 442.68

9 Nellore 52.19 134.76 161.78 25.17

10 Chittoor 34.80 11.55 18.79 27.56

11 Cuddapah 827.01 836.77 962.52 701.26

12 Ananthapur -42.25 95.98 114.02 -60.29

13 Khammam 145.35 1373.58 1409.33 109.60

14 Warangal -391.63 1296.67 1232.70 -327.66

15 Adilabad -69.59 1116.73 1102.97 -55.83

16 Karimnagar 275.44 1183.72 1195.77 263.39

17 Mahaboobnagar -80.58 1241.37 1291.79 -131.00

18 Medak -29.57 798.92 858.89 -89.54

19 Nizamabad 10.61 570.86 583.40 -1.93

20 Nalgonda 95.75 55.47 40.27 110.95

21 Ranga Reddy 65.03 754.51 641.95 117.59

Total : 1859.04 13495.78 13556.72 1798.10

57

ZILLA PARISHADS

K: DEPOSITS AND ADVANCES

(Rs. In Lakhs)

Sl. No.

Name of the District

Opening Balance

Total Receipts

Total Expenditure

Closing Balance

1 Srikakulam 45.46 1163.53 1216.44 -7.45

2 Vizianagaram 91.98 147.69 208.68 30.99

3 Visakhapatnam 328.43 207.49 81.52 454.40

4 East Godavari 1176.04 1124.39 826.90 1473.53

5 West Godavari 855.08 1339.90 1089.77 1105.21

6 Krishna 412.40 251.79 176.44 487.75

7 Guntur -20.37 655.96 712.35 -76.76

8 Prakasam 93.08 832.43 791.98 133.53

9 Nellore -59.61 616.54 654.12 -97.19

10 Chittoor 810.19 1164.39 820.86 1153.72

11 Cuddapah 652.23 770.12 754.50 667.85

12 Ananthapur -475.62 237.65 273.50 -511.47

13 Kurnool -35.92 79.88 113.92 -69.96

14 Khammam 609.32 700.55 761.00 548.87

15 Warangal 273.72 679.25 746.54 206.43

16 Adilabad 215.82 595.53 575.42 235.93

17 Karimnagar 677.78 941.39 812.03 807.14

18 Mahaboobnagar -896.22 826.33 854.21 -924.10

19 Medak 400.58 848.61 658.34 591.15

20 Nizamabad 177.08 272.02 268.80 180.30

21 Nalgonda 674.36 1276.99 1092.85 858.50

22 Ranga Reddy 603.20 579.97 714.34 468.83

Total : 6609.31 15312.40 14204.51 7717.20

58

ZILLA PARISHADS

L: LOAN ACCOUNT

(Rs. In Lakhs)

Sl. No.

Name of the District

Opening Balance

Total Receipts

Total Expenditure

Closing Balance

1 Srikakulam -4.11 0.10 0.54 -4.55

2 East Godavari -10.16 0.00 0.94 -11.10

3 West Godavari 6.50 6.50 12.78 0.22

4 Krishna 11.55 0.47 0.40 11.62

5 Prakasam -6.07 7.33 15.02 -13.76

6 Nellore -3.70 0.00 1.71 -5.41

7 Chittoor 0.00 8.65 0.00 8.65

8 Cuddapah -5.92 1.13 1.00 -5.79

9 Ananthapur 8.17 6.00 8.81 5.36

10 Kurnool -9.04 0.14 3.29 -12.19

11 Khammam 6.37 0.00 10.12 -3.75

12 Adilabad -6.24 0.00 0.00 -6.24

13 Karimnagar 5.30 5.50 10.95 0.05

14 Mahaboobnagar -7.45 0.09 1.16 -8.52

15 Medak -13.01 0.00 1.25 -14.26

16 Nalgonda 0.11 5.16 4.95 0.32

17 Ranga Reddy -16.86 0.00 6.59 -23.45

Total : -44.36 41.07 79.51 -32.80

ZILLA PARISHADS

M: MEDICAL AND HEALTH

(Rs. In Lakhs)

Sl. No.

Name of the District

Opening Balance

Total Receipts

Total Expenditure

Closing Balance

1 Srikakulam 0.00 4.31 9.38 -5.07

Total : 0.00 4.31 9.38 -5.07

59

ZILLA PARISHADS

N: 8538 G.P.F. ACCOUNT

(Rs. In Lakhs)

Sl. No.

Name of the District

Opening Balance

Total Receipts

Total Expenditure

Closing Balance

1 Vizianagaram 310.29 208.82 83.67 435.44

2 Guntur 504.28 381.32 113.63 771.97

3 Nellore 337.60 217.78 71.07 484.31

4 Ananthapur 349.11 0.00 0.00 349.11

5 Warangal 199.00 161.40 56.60 303.80

6 Mahaboobnagar 479.04 8.87 4.70 483.21

Total : 2179.32 978.19 329.67 2827.84

ZILLA PARISHADS

O: TELUGU GRAMEENA KRANTHI PADHAKAM (TGKP)

(Rs. In Lakhs)

Sl. No.

Name of the District

Opening Balance

Total Receipts

Total Expenditure

Closing Balance

1 Vizianagaram -5.61 0.00 0.00 -5.61

2 Nalgonda 3.59 0.00 15.49 -11.90

Total : -2.02 0.00 15.49 -17.51

ZILLA PARISHADS

P: PANCHAYATI RAJ EMPLOYEES PENSION FUND ACCOUNT

(Rs. In Lakhs)

Sl. No.

Name of the District

Opening Balance

Total Receipts

Total Expenditure

Closing Balance

1 Warangal -4.59 10.46 8.52 -2.65

2 Nalgonda 12.57 0.00 12.57 0.00

Total : 7.98 10.46 21.09 -2.65

60

ZILLA PARISHADS

Q: HOUSE BUILDING ADVANCE PROVINCILISED (NON-TEACHING EMPLOYEES)

(Rs. In Lakhs)

Sl. No.

Name of the District

Opening Balance

Total Receipts

Total Expenditure

Closing Balance

1 East - Godavari 7.00 7.05 13.77 0.28

2 Warangal 0.00 9.05 6.64 2.41

3 Mahabubnagar 0.00 4.50 4.50 0.00

Total : 7.00 20.60 24.91 2.69

ZILLA PARISHADS

VIMUKTHY

(Rs. In Lakhs)

Sl. No.

Name of the District

Opening Balance

Total Receipts

Total Expenditure

Closing Balance

1 Nalgonda 28.39 5.99 25.64 8.74

Total : 28.39 5.99 25.64 8.74

ZILLA PARISHADS

J.R.Y. AND P.R. ENGINEERING

(Rs. In Lakhs)

Sl. No.

Name of the District

Opening Balance

Total Receipts

Total Expenditure

Closing Balance

1 East - Godavari 0.00 1126.84 1126.84 0.00

2 Nalgonda 0.00 1233.91 1202.98 30.93

Total : 0.00 2360.75 2329.82 30.93

ZILLA PARISHADS

MISSCELLANEOUS HEAD (Rs. In Lakhs)

Sl. No.

Name of the District

Opening Balance

Total Receipts

Total Expenditure

Closing Balance

1 Visakhapatnam (Engg.Fund) 0.00 1036.61 769.54 267.07

Total : 0.00 1036.61 769.54 267.07

61

ZILLA PARISHADS

N.A.P. KOLLAPUR

(Rs. In Lakhs)

Sl. No.

Name of the District

Opening Balance

Total Receipts

Total Expenditure

Closing Balance

1 Mahabubnagar 119.20 119.63 116.97 121.95

Total : 119.20 119.63 116.97 121.95

62

ANNEXURE-I

BUDGET EXCESS EXPENDITURE OVER ALLOTEMENT

(Rs. in Lakhs)

Mandal Parishads Zilla Parishads Sl. No.

Name of the District No. of.

Objections Amount No. of Objections Amount

1 Srikakulam 0 0.00 2 3.77

2 Vizianagaram 0 0.00 3 551.48

3 Visakhapatnam 19 30.88 0 0.00

4 East Godavari 6 0.00 2 15.36

5 West Godavari 0 0.00 3 377.82

6 Krishna 0 0.00 1 153.31

7 Guntur 57 0.00 3 275.90

8 Prakasam 13 7.49 0 0.00

9 Nellore 0 0.00 2 48.49

10 Chittoor 3 0.70 2 290.22

11 Cuddapah 0 0.00 2 144.88

12 Ananthapur 29 26.12 0 0.00

13 Kurnool 0 0.00 1 0.00

14 Khammam 39 26.51 1 0.98

15 Warangal 104 51.34 1 26.87

16 Adilabad 52 0.00 5 359.87

17 Karimnagar 56 65.51 3 59.45

18 Mahaboobnagar 10 4.28 0 0.00

19 Nizamabad 0 0.00 1 48.44

20 Nalgonda 1 0.00 4 55.90

21 Medak 0 0.00 1 112.43

Total 389 212.83 37 2525.17

ABSTRACT

Institution No. Amount

Mandal Parishads 389 212.83

Zilla Parishads 37 2525.17

Total 426 2738.00

63

ANNEXURE-2

NUMBER OF PENDING OBJECTIONS

(Rs. in Lakhs)

Mandal Parishads Zilla Parishads Sl. No.

Name of the District No. of.

Objections Amount No. of. Objections Amount

1 Srikakulam 1760 103.69 304 47.05

2 Vizianagaram 1304 180.74 699 763.17

3 Visakhapatnam 9468 313.11 4155 1667.11

4 East Godavari 1462 140.50 480 351.17

5 West Godavari 574 127.80 408 278.76

6 Krishna 957 70.17 1200 671.56

7 Guntur 1288 127.33 1594 1192.97

8 Prakasam 1810 115.77 414 230.47

9 Nellore 1430 95.10 572 242.52

10 Chittoor 514 44.18 197 97.58

11 Cuddapah 2104 85.58 943 641.06

12 Ananthapur 6353 211.14 1077 1059.12

13 Kurnool 367 24.70 525 487.40

14 Khammam 1743 65.16 335 459.77

15 Warangal 1521 76.40 190 441.35

16 Adilabad 1299 130.92 205 200.38

17 Karimnagar 2084 110.86 189 162.66

18 Mahaboobnagar 750 75.69 46 71.94

19 Nizamabad 1396 105.02 310 534.12

20 Nalgonda 1021 78.64 2611 1308.88

21 Medak 1647 131.15 3275 3233.95

22 Ranga Reddy 1016 110.14 0 0.00

Total 41868 2523.79 19729 14142.99

ABSTRACT

Institution No. Amount Mandal Parishads 41868 2523.79

Zilla Parishads 19729 14142.99 Total 61597 16666.78

64

ANNEXURE-3

LIST SURCHARGE CERTIFICATES ISSUED FOR THE YEAR 1990-91 (Para No.8)

Sl. No. Name of the District S.C. No. & Date Amount

1 Pedili MP 5591/442/U2/90 (709)/29.6.90 3,318.50

Prakasam District

2 Pedili MP 7443/542/U2/90 (710)/31.8.90 263

Prakasam District

3 Tiruvuru MP 7669/551/U2/90(711)/7.9.90 388

Krishna District

4 Tiruvuru MP 7670/552/U2/90(712)/10.9.90 224

Krishna District

5 Maddpedu MP 363/40/U2/91(713)/31.1.91 2665.6

Prakasam District

Total 6,859.10

65

ANNEXURE-4

GRANTS UNSPENT BALANCES NOT REFUNDED

(Rs. in Lakhs)

Mandal Parishads Zilla Parishads Sl. No.

Name of the District No. of.

Objections Amount No. of. Objections Amount

1 Srikakulam 132 103.84 5 78.72

2 Vizianagaram 0 0.00 4 167.09

3 Visakhapatnam 3 0.32 0 0.00

4 East Godavari 155 107.25 5 1.55

5 West Godavari 1 0.61 5 152.10

6 Krishna 0 0.00 2 241.73

7 Guntur 97 113.28 4 266.33

8 Prakasam 112 50.81 11 186.26

9 Nellore 0 0.00 4 28.63

10 Chittoor 9 3.67 11 58.32

11 Cuddapah 196 112.51 1 0.11

12 Ananthapur 39 133.64 5 0.07

13 Khammam 222 108.50 5 221.71

14 Warangal 142 53.75 4 170.18

15 Adilabad 0 0.00 15 170.62

16 Karimnagar 126 98.84 2 18.51

17 Nizamabad 0 0.00 4 77.80

18 Nalgonda 47 0.00 4 225.14

19 Medak 0 0.00 2 91.81

20 Ranga Reddy 0 0.00 0 0.10

Total 1281 887.02 93 2156.78

ABSTRACT

Institution No. Amount

Mandal Parishads 1281 887.02

Zilla Parishads 93 2156.78

Total 1374 3043.8

66

ANNEXURE-5

AMOUNTS DUE TO INSTITUTIONS NOT REALISED

(Rs. in Lakhs)

Mandal Parishads Zilla Parishads Sl. No.

Name of the District No. of.

Objections Amount No. of. Objections Amount

1 Srikakulam 2 0.06 3 0.01

2 Visakhapatnam 11 1.52 0 0.00

3 East Godavari 5 0.16 9 6.01

4 West Godavari 17 2.49 18 17.21

5 Krishna 0 0.00 1 0.13

6 Guntur 50 9.31 3 84.73

7 Nellore 38 1.65 2 24.19

8 Chittoor 6 0.49 1 0.01

9 Cuddapah 0 0.00 12 43.61

10 Ananthapur 13 0.05 0 0.00

11 Khammam 34 1.81 3 0.00

12 Adilabad 3 0.15 1 0.03

13 Karimnagar 0 0.00 1 1.44

14 Nizamabad 0 0.00 14 3.42

15 Nalgonda 2 0.05 14 19.53

16 Ranga Reddy 31 5.93 0 0.00

Total 212 23.67 82 200.32

ABSTRACT

Institution No. Amount

Mandal Parishads 212 23.67

Zilla Parishads 82 200.32

Total 294 223.99

67

ANNEXURE-6

CONTRIBUTIONS NOT COLLECTED

(Rs. in Lakhs)

Mandal Parishads Zilla Parishads Sl. No.

Name of the District No. of.

Objections Amount No. of. Objections Amount

1 Visakhapatnam 0 0.00 1 0.00

2 East Godavari 0 0.00 1 0.75

3 West Godavari 1 0.12 3 10.44

4 Krishna 1 0.00 0 0.00

5 Prakasam 0 0.00 7 0.08

6 Nellore 0 0.00 1 0.00

7 Cuddapah 29 3.28 2 0.00

8 Ananthapur 2 0.09 0 0.00

9 Kurnool 0 0.00 1 0.00

10 Adilabad 8 0.01 0 0.00

11 Karimnagar 1 0.00 0 0.00

12 Nalgonda 0 0.00 14 0.98

13 Ranga Reddy 1 0.00 0 0.00

Total 43 3.50 30 12.25

ABSTRACT

Institution No. Amount

Mandal Parishads 43 3.50

Zilla Parishads 30 12.25

Total 73 15.75

68

ANNEXURE-7

S-MISAPPROPRIATION

(Rs. in Lakhs)

Mandal Parishads Zilla Parishads Sl. No.

Name of the District No. of.

Objections Amount No. of. Objections Amount

1 Srikakulam 0 0.00 1 0.01

2 Vizianagaram 2 0.03 1 0.50

3 East Godavari 1 0.31 0 0.00

4 West Godavari 1 0.12 0 0.00

5 Krishna 0 0.00 3 0.55

6 Guntur 1 1.16 1 0.02

7 Prakasam 0 0.00 0 0.01

8 Nellore 1 0.08 0 0.00

9 Chittoor 3 1.00 0 0.00

10 Cuddapah 2 0.26 0 0.00

11 Ananthapur 3 0.32 0 0.00

12 Kurnool 1 0.01 0 0.00

13 Khammam 3 0.10 0 0.00

14 Warangal 2 10.26 0 0.00

15 Adilabad 1 0.01 1 0.01

16 Karimnagar 1 1.03 0 0.00

17 Nizamabad 0 0.00 7 0.13

18 Nalgonda 3 0.08 3 0.08

19 Medak 4 0.23 14 0.42

20 Ranga Reddy 0 0.00 0 0.07

Total 29 15.00 31 1.80

ABSTRACT

Institution No. Amount

Mandal Parishads 29 15.00

Zilla Parishads 31 1.80

Total 60 16.80

69

ANNEXURE-8

SANCTIONS NOT OBTAINED FOR THE POSTS

(Rs. in Lakhs)

Mandal Parishads Zilla Parishads Sl. No.

Name of the District No. of.

Objections Amount No. of. Objections Amount

1 Srikakulam 3 0.12 1 0.00

2 Vizianagaram 4 0.48 2 0.00

3 Visakhapatnam 9 0.42 6 10.19

4 East Godavari 15 4.07 14 3.21

5 West Godavari 1 0.11 1 0.48

6 Krishna 2 0.56 4 0.00

7 Guntur 29 1.88 4 10.17

8 Prakasam 7 3.14 5 7.34

9 Nellore 9 0.43 1 0.00

10 Chittoor 3 0.53 0 0.00

11 Cuddapah 5 1.16 0 0.00

12 Ananthapur 5 0.22 0 0.00

13 Kurnool 0 0.00 6 1.33

14 Khammam 88 18.40 7 5.85

15 Adilabad 5 0.34 0 0.00

16 Karimnagar 4 0.05 0 0.00

17 Mahaboobnagar 0 0.00 1 0.07

18 Nizamabad 0 0.00 5 0.79

19 Nalgonda 8 0.37 1 0.08

20 Medak 7 0.34 3 9.36

21 Ranga Reddy 24 3.54 0 9.16

Total 228 36.16 61 58.03

ABSTRACT

Institution No. Amount

Mandal Parishads 228 36.16

Zilla Parishads 61 58.03

Total 289 94.19

70

ANNEXURE-9

EXTRAORDINARY EXPENDITURE

(Rs. in Lakhs)

Mandal Parishads Zilla Parishads Sl. No.

Name of the District No. of.

Objections Amount No. of. Objections Amount

1 Vizianagaram 7 0.38 3 0.16

2 Visakhapatnam 1 0.01 0 0.00

3 East Godavari 1 0.03 1 0.13

4 West Godavari 3 0.77 0 0.00

5 Guntur 3 0.18 0 0.00

6 Nellore 5 0.26 0 0.00

7 Chittoor 6 2.14 2 0.06

8 Cuddapah 4 0.02 1 0.01

9 Ananthapur 0 0.00 3 0.10

10 Warangal 2 0.19 0 0.00

11 Adilabad 13 1.42 1 0.12

12 Karimnagar 11 0.21 0 0.00

13 Nizamabad 12 0.88 2 0.21

14 Nalgonda 6 0.27 0 0.00

15 Medak 8 0.20 0 0.00

16 Ranga Reddy 11 1.11 0 0.00

Total 93 8.07 13 0.79

ABSTRACT

Institution No. Amount

Mandal Parishads 93 8.07

Zilla Parishads 13 0.79

Total 106 8.86

71

ANNEXURE-10

OTHER IRREGULAR AND EXCESS PAYMENTS IN CONTINGENT EXPENDITURE

(Rs. in Lakhs)

Mandal Parishads Zilla Parishads Sl. No.

Name of the District No. of.

Objections Amount No. of. Objections Amount

1 Srikakulam 156 3.72 52 0.06

2 Vizianagaram 1 0.01 50 34.42

3 Visakhapatnam 142 15.82 8 0.42

4 East Godavari 32 10.38 29 4.79

5 West Godavari 2 0.20 8 0.25

6 Krishna 13 5.25 1 2.84

7 Guntur 84 7.51 10 4.27

8 Prakasam 6 0.22 66 2.39

9 Nellore 27 1.38 0 0.00

10 Chittoor 11 2.27 1 0.01

11 Cuddapah 48 0.37 3 0.01

12 Ananthapur 30 2.85 4 0.21

13 Kurnool 12 0.42 8 1.14

14 Khammam 38 2.24 1 0.84

15 Warangal 3 0.24 13 10.57

16 Adilabad 66 6.26 0 0.00

17 Karimnagar 9 1.21 3 0.18

18 Mahaboobnagar 56 1.12 3 0.13

19 Nizamabad 0 0.00 31 3.86

20 Nalgonda 41 3.36 45 28.86

21 Medak 41 3.96 18 1.50

22 Ranga Reddy 58 10.76 0 10.68

Total 876 79.55 354 107.43

ABSTRACT

Institution No. Amount Mandal Parishads 876 79.55 Zilla Parishads 354 107.43

Total 1230 186.98

72

ANNEXURE-11

EXCESS PAYMENTS ON ACCOUNTS OF WRONG FIXATION OF PAY

(Rs. in Lakhs)

Mandal Parishads Zilla Parishads Sl. No.

Name of the District No. of.

Objections Amount No. of. Objections Amount

1 Srikakulam 53 0.87 10 0.00

2 Vizianagaram 8 7.83 117 9.90

3 Visakhapatnam 40 1.87 9 0.30

4 East Godavari 22 2.41 11 1.10

5 West Godavari 14 0.40 27 1.65

6 Krishna 40 0.84 16 0.38

7 Guntur 85 4.32 5 0.32

8 Prakasam 15 2.89 7 0.50

9 Nellore 18 0.15 17 0.16

10 Chittoor 4 0.13 5 3.74

11 Cuddapah 7 0.44 9 0.03

12 Ananthapur 40 0.50 2 0.03

13 Kurnool 1 0.03 3 0.07

14 Khammam 0 0.00 5 0.96

15 Warangal 2 0.00 10 1.04

16 Adilabad 0 0.00 6 0.56

17 Karimnagar 40 0.84 32 1.94

18 Mahaboobnagar 20 2.50 0 0.00

19 Nizamabad 0 0.00 10 1.30

20 Nalgonda 7 0.48 19 13.58

21 Medak 20 0.72 19 0.64

22 Ranga Reddy 3 0.12 0 0.34

Total 439 27.34 339 38.54

ABSTRACT

Institution No. Amount

Mandal Parishads 439 27.34

Zilla Parishads 339 38.54

Total 778 65.88

73

ANNEXURE-12

OTHER EXCESS PAYMENTS ON ADMINISTRATION

(Rs. in Lakhs)

Mandal Parishads Zilla Parishads Sl. No.

Name of the District No. of.

Objections Amount No. of. Objections Amount

1 Srikakulam 3 0.28 4 0.00

2 Vizianagaram 3 0.33 39 8.10

3 Visakhapatnam 39 0.72 10 0.83

4 East Godavari 80 10.41 45 7.85

5 West Godavari 72 40.17 13 9.27

6 Krishna 43 2.88 37 0.93

7 Guntur 145 8.49 30 2.31

8 Prakasam 38 0.50 12 0.25

9 Nellore 99 1.99 14 0.47

10 Chittoor 86 4.17 2 0.01

11 Cuddapah 125 2.55 41 0.80

12 Ananthapur 85 1.58 8 0.41

13 Kurnool 83 13.11 11 0.25

14 Khammam 233 23.35 9 1.41

15 Warangal 127 7.54 5 1.05

16 Adilabad 72 2.00 0 0.00

17 Karimnagar 71 5.24 0 0.00

18 Mahaboobnagar 0 0.00 3 0.23

19 Nizamabad 63 16.54 53 1.95

20 Nalgonda 41 1.08 85 100.54

21 Medak 28 1.26 34 12.23

22 Ranga Reddy 169 7.68 0 1.03

Total 1705 151.87 455 149.92

ABSTRACT

Institution No. Amount

Mandal Parishads 1705 151.87

Zilla Parishads 455 149.92

Total 2160 301.79

74

ANNEXURE-13

LEAVE TRAVEL CONCESSION

(Rs. in Lakhs)

Mandal Parishads Zilla Parishads Sl. No.

Name of the District No. of.

Objections Amount No. of. Objections Amount

1 Visakhapatnam 1 0.17 0 0.00

2 East Godavari 1 0.09 0 0.00

3 Adilabad 89 13.15 0 0.00

4 Karimnagar 2 0.37 0 0.00

5 Mahaboobnagar 9 13.54 0 0.00

6 Nalgonda 14 4.26 4 0.25

7 Medak 7 4.86 0 0.00

Total 123 36.44 4 0.25

ABSTRACT

Institution No. Amount

Mandal Parishads 123 36.44

Zilla Parishads 4 0.25

Total 127 36.69

75

ANNEXURE-14

VOUCHERS AND OTHER RECORDS NOT PRODUCED

(Rs. in Lakhs)

Mandal Parishads Zilla Parishads Sl. No.

Name of the District No. of.

Objections Amount No. of. Objections Amount

1 Srikakulam 17 7.37 1 4.08

2 Vizianagaram 3 2.22 0 0.00

3 Visakhapatnam 148 5.65 1 1.96

4 East Godavari 23 8.72 24 58.91

5 West Godavari 39 23.97 13 10.55

6 Krishna 1 1.83 43 43.47

7 Guntur 218 40.80 13 28.05

8 Prakasam 25 5.03 62 94.99

9 Nellore 70 6.40 3 143.89

10 Chittoor 46 12.37 11 15.67

11 Cuddapah 141 34.23 13 8.89

12 Ananthapur 80 69.85 40 185.11

13 Kurnool 30 2.38 10 5.85

14 Khammam 27 2.85 6 6.91

15 Warangal 75 7.01 30 128.17

16 Adilabad 50 16.65 0 0.00

17 Karimnagar 35 6.16 22 9.11

18 Mahaboobnagar 11 1.44 14 4.77

19 Nizamabad 97 33.20 34 20.99

20 Nalgonda 42 8.19 49 76.54

21 Medak 30 12.36 19 104.97

22 Ranga Reddy 127 20.73 0 116.10

Total 1335 329.41 408 1068.98

ABSTRACT

Institution No. Amount

Mandal Parishads 1335 329.41

Zilla Parishads 408 1068.98

Total 1743 1398.39

76

ANNEXURE-15

ACQUITTANCE AND ACKNOWLEDGEMENT NOT PRODUCED

(Rs. in Lakhs)

Mandal Parishads Zilla Parishads Sl. No.

Name of the District No. of.

Objections Amount No. of. Objections Amount

1 Srikakulam 53 30.48 1 0.00

2 Vizianagaram 0 0.00 3 0.00

3 Visakhapatnam 12 0.36 0 0.00

4 East Godavari 5 0.66 4 4.23

5 West Godavari 8 3.18 1 0.04

6 Krishna 11 13.43 8 0.88

7 Guntur 42 15.61 8 2.18

8 Prakasam 41 8.35 23 227.42

9 Nellore 12 0.51 7 6.23

10 Chittoor 12 0.60 3 0.00

11 Cuddapah 16 4.31 8 4.48

12 Ananthapur 20 8.26 10 3.10

13 Kurnool 2 0.11 16 2.61

14 Khammam 24 3.95 2 0.06

15 Warangal 5 0.33 3 1.02

16 Adilabad 22 2.97 1 0.00

17 Karimnagar 23 3.80 0 0.00

18 Nizamabad 22 3.34 17 4.49

19 Nalgonda 8 0.56 22 5.64

20 Medak 6 1.68 12 3.31

21 Ranga Reddy 16 4.55 0 0.43

Total 360 107.04 149 266.12

ABSTRACT

Institution No. Amount

Mandal Parishads 360 107.04

Zilla Parishads 149 266.12

Total 509 373.16

77

ANNEXURE-16

STORES AND STOCKS NOT ACCOUNTED FOR SHORTAGE SALE ACCOUNTS PRICE NOT RECOVERED

(Rs. in Lakhs)

Mandal Parishads Zilla Parishads Sl. No.

Name of the District No. of.

Objections Amount No. of. Objections Amount

1 Srikakulam 8 0.53 6 6.65 2 Vizianagaram 1 0.02 11 138.02 3 Visakhapatnam 53 7.13 10 14.73 4 East Godavari 5 2.30 28 52.47 5 West Godavari 5 13.99 6 3.64 6 Krishna 13 3.75 12 2.71 7 Guntur 38 5.51 2 4.65 8 Prakasam 27 4.04 13 8.13 9 Nellore 36 4.82 2 0.33 10 Chittoor 4 0.49 5 1.36 11 Cuddapah 31 4.15 2 0.01 12 Ananthapur 9 0.61 8 7.15 13 Kurnool 4 0.49 47 89.35 14 Khammam 10 1.40 33 173.94 15 Warangal 3 0.04 1 0.03 16 Adilabad 17 1.67 5 3.71 17 Karimnagar 8 10.62 1 0.96 18 Mahaboobnagar 0 0.00 2 6.07 19 Nizamabad 0 0.00 1 11.83 20 Nalgonda 17 2.29 27 82.18 21 Medak 1 0.07 11 13.72 22 Ranga Reddy 18 3.75 0 0.82

Total 308 67.67 233 622.46

ABSTRACT

Institution No. Amount

Mandal Parishads 308 67.67

Zilla Parishads 233 622.46

Total 541 690.13

78

ANNEXURE-17

WORKS EXCESS AND IRREGULAR PAYMENTS

(Rs. in Lakhs)

Mandal Parishads Zilla Parishads Sl. No.

Name of the District No. of.

Objections Amount No. of. Objections Amount

1 Srikakulam 36 0.45 23 0.34

2 Vizianagaram 0 0.00 16 0.98

3 Visakhapatnam 79 3.60 7 3.33

4 East Godavari 17 1.02 51 7.32

5 West Godavari 26 0.81 30 7.09

6 Krishna 79 3.30 55 2.09

7 Guntur 32 14.28 39 1.61

8 Prakasam 0 0.00 41 4.31

9 Nellore 124 1.51 75 2.49

10 Chittoor 24 4.45 26 2.44

11 Cuddapah 30 0.58 36 2.23

12 Ananthapur 89 3.14 25 0.74

13 Kurnool 1 0.07 14 0.76

14 Khammam 36 1.63 47 11.07

15 Warangal 9 0.37 21 1.40

16 Adilabad 31 7.63 26 102.76

17 Karimnagar 42 8.01 12 3.48

18 Mahaboobnagar 9 0.56 7 0.59

19 Nizamabad 8 3.33 2 37.86

20 Nalgonda 34 3.92 31 3.40

21 Medak 49 4.74 38 2.08

22 Ranga Reddy 61 5.05 0 3.04

Total 816 68.45 622 201.41

ABSTRACT

Institution No. Amount

Mandal Parishads 816 68.45

Zilla Parishads 622 201.41

Total 1438 269.86

79

ANNEXURE-18

WASTEFUL AND INFRUCTUOUS EXPENDITURE

(Rs. in Lakhs)

Mandal Parishads Zilla Parishads Sl. No.

Name of the District No. of.

Objections Amount No. of. Objections Amount

1 Srikakulam 0 0.00 0 0.00

2 Vizianagaram 7 14.35 0 0.00

3 Visakhapatnam 6 0.12 0 0.00

4 East Godavari 2 1.41 20 17.95

5 West Godavari 0 0.00 34 40.78

6 Krishna 35 6.39 4 5.12

7 Guntur 125 6.99 4 0.16

8 Prakasam 0 0.00 5 0.64

9 Nellore 6 0.66 12 2.84

10 Chittoor 0 0.00 3 2.07

11 Ananthapur 2 0.01 2 1.88

12 Kurnool 1 0.05 1 0.00

13 Khammam 3 0.24 2 0.17

14 Warangal 7 0.37 4 5.58

15 Adilabad 4 0.17 7 0.77

16 Karimnagar 18 2.39 1 0.10

17 Mahaboobnagar 44 3.66 0 0.00

18 Nizamabad 3 0.02 0 0.00

19 Nalgonda 13 1.17 33 23.08

20 Medak 0 0.00 11 3.13

21 Ranga Reddy 4 0.20 0 0.51

Total 280 38.20 143 104.78

ABSTRACT

Institution No. Amount

Mandal Parishads 280 38.20

Zilla Parishads 143 104.78

Total 423 142.98

80

ANNEXURE-19

TENDERS NOT CALLED FOR

(Rs. in Lakhs)

Mandal Parishads Zilla Parishads Sl. No.

Name of the District No. of.

Objections Amount No. of. Objections Amount

1 Srikakulam 9 1.06 1 0.05

2 Visakhapatnam 3 0.49 0 0.00

3 East Godavari 3 0.54 0 0.00

4 West Godavari 1 0.05 2 1.65

5 Guntur 0 0.00 3 1.37

6 Prakasam 6 1.96 8 24.99

7 Nellore 1 0.09 1 0.18

8 Chittoor 1 0.30 1 0.38

9 Cuddapah 16 2.73 0 0.00

10 Ananthapur 11 2.35 0 0.00

11 Kurnool 0 0.00 12 146.34

12 Khammam 1 0.03 4 61.75

13 Warangal 4 0.36 0 0.00

14 Adilabad 4 1.24 0 0.00

15 Nizamabad 5 0.58 2 0.02

16 Nalgonda 10 0.97 13 9.63

17 Medak 14 0.30 2 4.67

18 Ranga Reddy 2 0.25 0 0.00

Total 91 13.30 49 251.03

ABSTRACT

Institution No. Amount

Mandal Parishads 91 13.30

Zilla Parishads 49 251.03

Total 140 264.33

81

ANNEXURE-20

NON-PRODUCTION OF ESTIMATES AND MEASUREMENT BOOKS

(Rs. in Lakhs)

Mandal Parishads Zilla Parishads Sl. No.

Name of the District No. of.

Objections Amount No. of. Objections Amount

1 Srikakulam 13 5.05 4 30.83

2 Vizianagaram 1 0.59 1 1.46

3 Visakhapatnam 6 2.68 4 17.26

4 East Godavari 8 0.65 5 6.89

5 West Godavari 4 1.35 2 0.63

6 Krishna 6 3.26 9 33.21

7 Guntur 45 37.17 7 83.85

8 Prakasam 48 31.84 18 132.60

9 Nellore 40 14.35 3 143.89

10 Chittoor 13 3.60 7 15.37

11 Cuddapah 46 38.35 10 15.07

12 Ananthapur 39 11.11 14 273.51

13 Kurnool 20 13.10 11 52.56

14 Khammam 9 4.92 7 33.97

15 Warangal 8 4.55 5 11.03

16 Adilabad 15 18.09 8 38.06

17 Karimnagar 25 8.58 4 9.55

18 Mahaboobnagar 18 11.09 2 51.39

19 Nizamabad 22 8.15 5 59.58

20 Nalgonda 25 16.83 11 88.45

21 Medak 23 14.06 14 72.24

22 Ranga Reddy 27 29.60 Nil 31.50

Total 461 278.97 151 1202.90

ABSTRACT

Institution No. Amount

Mandal Parishads 461 278.97

Zilla Parishads 151 1202.90

Total 612 1481.87

82

ANNEXURE-21

OVERDUE INSTALLMENTS OF LOANS

(Rs. in Lakhs)

Mandal Parishads Zilla Parishads Sl. No.

Name of the District No. of.

Objections Amount No. of. Objections Amount

1 East Godavari 0 0.00 3 1.402 Praksam 0 0.00 1 12.083 Cuddapah 0 0.00 1 0.004 Ananthapur 3 0.36 0 0.005 Khammam 4 19.16 0 0.006 Karimnagar 1 1.63 0 0.007 Nalgonda 1 0.00 0 0.00

Total 9 21.15 5 13.48

ABSTRACT

Institution No. Amount Mandal Parishads 9 21.15Zilla Parishads 5 13.48

Total 14 34.63

ANNEXURE-22

OVERDUE INSTALLMENTS OF LOANS FROM BENEFICIARIES

(Rs. in Lakhs)

Mandal Parishads Zilla Parishads Sl. No.

Name of the District No. of.

Objections Amount No. of. Objections Amount

1 Srikakulam 13 47.44 0 0.002 Visakhapatnam 5 5.60 0 0.003 Chittoor 1 3.01 0 0.004 Cuddapah 0 0.00 1 6.165 Khammam 10 80.04 0 0.006 Nalgonda 0 0.00 10 22.517 Medak 0 0.00 1 23.02

Total 29 136.09 12 51.69

ABSTRACT

Institution No. Amount Mandal Parishads 29 136.09Zilla Parishads 12 51.69

Total 41 187.78

83

ANNEXURE-23

STANDING ADVANCES (Rs. in Lakhs)

Mandal Parishads Zilla Parishads Sl. No.

Name of the District No. of.

Objections Amount No. of. Objections Amount

1 Srikakulam 27 24.66 4 4.83

2 Vizianagaram 3 0.45 0 0.00

3 Visakhapatnam 43 17.94 2 0.00

4 East Godavari 2 0.03 8 26.50

5 West Godavari 41 9.72 6 133.16

6 Krishna 6 1.91 6 32.33

7 Guntur 53 10.27 5 1.92

8 Prakasam 11 2.08 12 11.56

9 Nellore 30 3.56 4 2.00

10 Chittoor 12 2.86 2 91.63

11 Cuddapah 1 1.14 0 0.00

12 Ananthapur 12 0.33 0 0.00

13 Kurnool 19 8.25 11 28.58

14 Khammam 62 16.07 14 51.58

15 Warangal 17 1.27 3 2022.10

16 Adilabad 50 10.49 19 79.80

17 Karimnagar 28 8.38 7 59.22

18 Mahaboobnagar 0 0.00 4 0.42

19 Nizamabad 34 42.44 18 145.45

20 Nalgonda 78 10.96 6 72.66

21 Medak 33 14.36 26 119.23

22 Ranga Reddy 38 6.60 0 7.01

Total 600 193.77 157 2889.98

ABSTRACT

Institution No. Amount Mandal Parishads 600 193.77 Zilla Parishads 157 2889.98

Total 757 3083.75

84

© DIRECTOR OF STATE AUDIT

A.P. HYDERABAD 2008

PUBLISHED BY THE DIRECTOR OF STATE AUDIT, A.P HYDERABAD AND PRINTED AT MADDALA INDUSTRIES, HYDERABAD AT GUNTUR PRESS.