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1

DRAFT AUDIT REPORT ON THE ACCOUNTS OF MUNICIPAL CORPORATION, KAKINADA, EAST GODAVARI

DISTRICT, FOR THE YEAR 2014-2015.

* * *

Name of the Auditor : Sri Ch.Kasiyya,

Asst. Audit Officer. And group of auditors (list enclosed)

Time taken for audit : 21-10-2015 to 29-2-2016

The office of the Special Officers were held by the following individuals during the year under audit.

S.No. Name of the Officer Designation Period

1. Smt,Neethu Kumari Prasad, I.A.S Spl.Officer Collector

01-04-2014 to 4-1-2015

2. Sri R.Muttyala Raju Joint Collector& Spl.Officer

5-1-2015 to 11-1-2015

3. Sri G.Satyanarayana Joint Collector & Spl.Officer

12-1-2015 to 22-1-2015

4 Sri H.Arun Kumar Collector & Spl.Officer

22-1-2015 to 31-3-2015

The office of the Executive Authorities were held by the following individuals during the year under

audit.

S.No. Name of the Officer Designation Period

1. Sri K.Ramesh Sri Govinda Swamy

Commissioner FAC Additional Commissioner

1-4-2013 to 23-6-2014 23-6-2014 to 31-3-2015

2. Sri Govinda Swamy Additional Commissioner Commissioner FAC

1-4-2014 to 31-03-2015 23.6.2014 to 31.3.2015

3. Sri B.Navarohini Superintending Engineer 1-4-2014 to 31-03-2015

4. Sri V.Madhusudena Prasad Sri K.Satyanarayana Sri B.Sailaja Suresh Kumar

Municipal Health Officer MHO I/c MHO

1-4-2014 to 31-3-2015

5. Sri D.Rambabu Deputy City Planner 1-4-2014 to 31-3-2015

6. Sri M.V.Suryanarayana Executive Engineer-I 1-4-2014 to 31-3-2015

7. Sri J.E.V.G.P.Ramireddy

Executive Engineer-II 1-4-2014 to 31-3-2015

8. Smt K.Padmaja Assistant City Planner 1-4-2014 to 31-3-2015

9 Sri K.Satyanarayana Manager 1-4-2014 to 31-3-2015

10 Sri A.Samuel Revenue Officer-I 1-4-2014 to 31-3-2015

11 Sri D.V.S.N.Murthy Revenue Officer-II 1-4-2014 to 31-3-2015

12 Sri E.Rukminikumari Accountant 1-4-2014 to 31-3-2015

2

1) SCOPE OF AUDIT – NON - MAINTENANCE OF VARIOUS VITAL AND IMPORTANT SCOPE OF AUDIT REDUCED –

MISAPPROPRIATIONS,

DEFALCATIONS, IRREGULAR DRAWLS AND OTHER IRREGULARITIES COULD NOT BE POINTED OUT- NEEDS IMMEDIATE ACTION:

During the course of audit for the year 2014-2015 it was noticed that certain vital and important

records are not being maintained or partly maintained. In spite of several objections raised in the audit

reports of previous years, the Executive Authorities did not evince any interest and not taken any effective

steps to maintain the records mentioned hereunder. The non maintenance and non production of records

and irregular maintenance of the registers without tallying with the account figure leads to all sorts of

irregularities such as misappropriations, defalcations and other major financial losses. The situation has not

been improved anymore and no steps appears to have been taken towards that direction by the present

executive authority.

In the above circumstances there is every possibility and scope for misappropriation, defalcations and

irregular drawls as the state of accounts maintenance and keeping the records is in quite pandemonium

situation. Some irregularities are noted below.

1 .P.T and W.T Demand and A.D.Rs Manual Registers not maintained and produced( objection raised in this

report)

2.Newly merged Gram Panchayat S.Atchyuthapuram, Ganganapalli and Teachers colony 2012-13 DCB not

produced and 2013-14 and 2014-15 collections demand collection particulars were not produced.

3.Register of Security Deposits not maintained.

4.General Fund amount kept in Bank as FDRs without prior permission and not encased on the date of

maturity. loss of interest (objection raised in this audit report). Vide para No.13(29)

5.General Fund receipts depositing in SBI Savings Bank account instead of Depositing in PD Accounts most

irregular

6.Vouchers obtained from Account section and distributed to concerned sections to produce the same to

audit along with files records and stock registers, but they did not produce them. In this regard Half margin

letters also served to municipal authorities.

7.Time barred taxes and fees year wise balances not arrived

8. The records relating to both Receipts and Expenditure of the following items were not produced to audit.

Receipts:

Lease of Play Grounds Rs. 5,39,300 /-, Rent from office building Rs. 23,008 /-, lease of lands Rs.44,605 /-,

Other rents Rs. 2,79,925 /-, Survey fees Rs. 3,44,800 /-, Connection and disconnection charges Rs.4342 /-

Mutation fees Rs. 57,600 /- Septic tank charges Rs. 21,600 /- water tanker user charges Rs. 64,957 /-, Water

supply water tap estimation charges Rs. 11,09,726 /- Tap Repairs Rs. 94,090 /-

P.H.Section No. Rs.32,300 /- sale of Tender Schedules Rs. 95,570 /- equipments.

F.D.R. - 1701001 - Scheduled Bank - Rs. 40,00,000 /-

1701002 - Private Banks - Rs. 77,91,867 /-

1711001 - S.B. Account - Rs. 69,37,224 /-

Expenditure:- Library cess amount :- Rs. 31,02,356-00

Land acquisition :- Rs. 4,51,50,000-00

F.D.Rs - Rs. 25,00,000

Rs. 1,90,00,000

3

2) TAX REVENUE REALIZED BY THE CORPORATION:

The Tax Revenue consists of Property Tax, Tax on animals and carriages, Advertisement Tax

etc. Tax on property is the main sources of revenue which constituted 26% of Revenue receipt of

Municipal Corporation during the year 2014-2015. An analysis of the Tax revenue for the year and

preceding 2 years is given below.

Sl.No. Nature of Tax Collections Increased/

Decreased 2012-13 2013-14 2014-15

1. Property Tax

1100101

22,12,87,245-50 1946,31,828-00 20,50,33,322 Increased

2. Vacant land tax

1100102

2098972.00 7151508.00 1,21,80,121 Increased

3. Advertisement

Tax

1101101

Audit fees :

1404001

45,55,453-00 18,34,620-00

8,35,150-00

----------------

26,69,770-00

43,24,910

1,08,405

-------------

44,33,315

Increased

3) REVENUE RECEIPT AND ITS ANALYSIS :

The source of Revenue receipts during the year were through

1. Revenue realized by the Corporation through Tax and Non Taxes.

2. Receipts from State Government.

3. Grant-in-Aid received from Government.

An analysis of the receipts under the above heads during the year along with the corresponding figures

of preceding two years is given below.

Sl.No.

Item of

Revenue

2012-13 2013-14 2014-2015

1 Revenue Realized by the Municipal Corporation

A Tax Revenue 22,58,42,698 23,22,97,641 294497000.00

B Non Tax

Revenue

5,90,15,830 8,73,39,958 12,50,70,548

2(A) Stamp duty

1201001

9,49,60,538-00 6,83,39,466-00 871,23,848-00

B Entertainment

Tax

1201002

1,66,47,414-00 37,035-00 463,30,329-00

4

4) NON-TAX REVENUE OF THE MUNICIPAL CORPORATION:

Building Rents, Leases of Markets, slaughter house, betterment charges etc from non-tax

revenue which constituted 49% of revenue of Municipal Corporation. An Analysis of the non-Tax

revenue under same principal heads for the year 2014-2015 and corresponding figures for the

preceding 2 years is given here under.

Sl.No.

Item of Revenue Collections Increased/ Decreased 2012-2013 2013-14 2014-2015

1 Encroachment Fees 1401106

1,40,050-00 2,43,000-00 5,51,700 Increased

2 Water Charges 1100201 1100202

5,43,22,765-00 2,78,36,735-00 1,94,91,034-00 4,73,27,769-00

3,81,53,784 3,38,36,786

7,19,90,570

Increased

3 Market Fee 1301001

71,20,000-00 53,52,802-00 90,49,514 Increased

4 Shops Rent 1301015

32,16,312-00 31,85,365-00 47,10,319 Increased

5 Slaughter House 1301007

81,650-00 1,31,250-00 1,24,170 Decreased

6 D&O Trades 59,30,275-00 58,98,108-00 61,12,802 Increased

7 B.L.R. Fees 1401101

17657398-00 2,40,53,245-00 2,60,92,935 Increased

8 Rent from Office Building 1304001 Lease on lands Other rents 1308000 Play grounds

323050 5394 44398 34488 ---------- 4,07,330

394594 34872 475953 ------------ 2,43,000

23,008 44.605 2,79,925 5,39,300 ------------- 8,86,838

Increased

9 Licence on Animals 1401103

400.00 -- 600.00

Increased

5

Code No. 01

5 (1) COLLECTION FIGURES DIFFERENT HEADS SHOWN IN RECEIPT & CHARGES NOT TALLIED WITH THE

FIGURES SHOWN IN SUBSIDARY REGISTERS OF MUNICIPAL CORPORATION KAKINADA – VARIATION IN

FIGURES – NEEDS RECONCILATION;

While comparing the subsidiary registers maintained in various sections of the Municipal

Corporation for the year 2014-15 with reference to Annual Account i.e. the collections of receipts & charges

figures of the following heads of account were not tallied with account figures as detailed below.

S.No. Account Name Collected as per

R&C DEABAS

Collected as

per ULB DCB

Difference

1 Property Tax

+ VLT

20,50,33,322

12180121

---------------

217213443

220659090 (-)3445647.00

2 Advertisement Tax &

Fees

4324910

108405

---------

44,33,315

8678000 - 4353090.00

3 Water Charges 719,90,570 74491528 2499042.00

4 Market Fees 9049514 9049514 0

5 Slaughter House 124170 124170 0

6 Shop Room Rent 4710319 4710319 0

7 Avenues 1800806 126000 0

8 D&O Trades 61,12,802 5730848 381954

S.

No. Head of Account

Collected as per

R&C DEABAS

Collected as per

ULB subsidiary

Registers

Difference

1 Encroachments 551700 551700 0

2 BLF 26092935 26092935 0

6

5 (2) COMPLAINCE OF AUDIT OBJECTIONS :

The No. of Audit objections pending at the beginning of the Year, the no. of Audit

objections added during the year and the balance left at the close of the year along with the

amount involved is given

here under.

General Funds only

Sl.No. Details No. of objections Amount

1 No. of objections pending at

the beginning of the year

from 1967-68 to 2012-2013

1964 2599105281.00.00

2 No. of objections added

during the year through

Audit Report of 2013-2014

123 437272631.00

3 Total 2087 30363779122.00

4 No. of objection settled

during the year

67 369946338.00

5 No. of objections outstanding 2020 2666431574.00

According to the instructions issued from time to time, the Audit report and the replies

shall be placed before the corporation and the replies should be submitted with a copy of the

resolution approving the replies for consideration for waiver of the objections. The records of the

Municipal Corporation reveal not much progress in settlement of objections during the year as the

defects pointed out in respect of No.. 2020 ....... objections involving Rs. 2666431574.00

.. were not rectified. Since huge number of objections relating to the years from 1967-68 to 2014-

2015 are pending, it can be inferred that the Commissioner did not evince much interest in

rectifying the defects and in getting the objections.

7

PART – I

Code No.1

6(1). RECONCILIATION DONE BETWEEN CASH BOOK AND TREASURY PASS BOOK/BANK PASS BOOKS

WITHOUT CLOSING CASH BOOK– OTHER DEFECTS – NEEDS ACTION:-

According to Para 196 of A.P.Budget Manual read with G.O.Ms.No.318, Finance &Planning

Department , dated 10.11.1980 and orders of Government issued from time to time, the Departmental

expenditure and receipt figures should be got reconciled (Major Head of accounts wise ) with those booked

by the Treasury every month in order to ensure that no misclassification or wrong account of expenditure and

receipts took place and also to detect fraudulent drawls if any.

The reconciliation statements were not produced along with annual account during the year.

As a result of which, the reconciliation between Annual Account and cash book could not be verified in Audit

a) The cash books (manual) which were maintained in the municipality (all schemes and funds) were not

closed monthly and not even annually under the hand and seal of the Commissioner. The closing

balance was also not arrived at monthly and annually. Due to irregular maintenance of the cash books

the correctness of the balance could not be certified

b) The relevant register of DD/MO received was also not maintained properly. As such the classification

of the receipt could not be verified in audit. The receipt side of the cash book was not maintained at

all as such the treasury adjustments, voucher adjustments etc., could not be verified. The figures in

the annual account were not supported by any subsidiary registers which were ought to be

maintained. In the absence of the same the executive authority would need to explain as how the

figures exhibited in the annual account. During Audit the following discrepancies in between cash

book and pas books were noticed Head wise

Name of the fund Amount General Fund 001 As per Bank statement balance as on 59203872 31.3.2015 (-) Uncashed cheques 3100396 ---------------------- 56103476 Amount debited by Central Excise Dept., And E.P.F. Dept. From Bank account. But This amount was not shown in cash book as expenditure E.P.F - 4228430 6776289 Service Tax 3379013 ---------------- 14383732 ------------------ 14383732 ------------------------- Balance as per cash book as on 7,04,87,208-00 31.3.2015 ---------------------------

The above amount was debited by the Central Excise &EPF Department directly from the Bank Account. The

same was also debited by the Municipal Account from Closing Balance in Cash Book without showing any

debit entry in the cash book and not shown in annual account which is most irregular.

8

Name of the Account Amount

001 (Treasury Account) Closing balances as per cash book

Closing balance as per account

Difference

146941452-00

145941452-00

--------------

10,00,000-00

The

discrepancy

was not

explained in

Audit

002 (Treasury Account) Closing Balances as per Treasury pass book

Closing balances as per Annul Account

Difference

81815373-00

81462438-00

----------------

352935-00

The

discrepancy

was not

explained in

Audit

E-Seva A/c No.

76010100131650

Closing balances as per cash book

Closing balance as per account

Difference

61825882-00

66746869-00

-----------------

4920987-00

The

discrepancy

was not

explained in

Audit

Further, On verification of DEBAS grant A/C for the year 2014-15, the following discrepancies were

noticed from Closing Balances of Cash Books and Account. The discrepancy may kindly be rectified and

produced to audit.

Sl.No. Name of the

Grant

Closing Balance

as per Cash

Book 31.3.2015

Balance as per

ULB DEBAS A/C

Difference

1 SJSRY (USEP) 234524 57524 177000

It was stated in

audit, that the

discrepancy is

due to

Uncashed

Cheques

debited in Pass

Books

2 Non Plan Grant 1634643 1632087 2556

3 Second Div Pipe

line

562371 562004 367

4 APURMSP 111444 111472 -28

5 NFBS 158954 159569 -615

6 13TH Finance

8448-102-03-003

154339908 154012844 327064

Necessary action would need to be taken for the rectification and produce to audit.

9

Code.No.1

6(2).GENERAL FINANCIAL REVIEW:

The receipts and payments during the year were shown in the Receipts & Payments statement

together with the opening and closing balance. The opening balance in the cash book was in agreement with

the closing balance of the previous year. The consolidated annual account was showing the closing balance of

Rs. 771776571-60. as on 31-3-2015. As verified from the cash book, the cash book was not closed every

month. The monthly abstract and yearly abstract was not arrived at and not noted in the cash books. The

reconciliation statements produced were not tallying with the closing balance of the reconciliation statement

and the figures of the cash book and treasury pass book as on 31-3-2015. As such the correctness of the

closing balance of the cash book could not be certified in audit. Immediately the reconciliation between cash

book and pass book would need to be made and produced to audit.

DETAILS OF THE CLOSING BALANCES AS PER RECEIPTS AND PAYMENTS STATEMENT AS ON 31-3-2013:

SL.NO DETAILS MGF CGF TOTAL

1 Cash in Hand 8103247 -- 8103247

2 Cash at Bank 575192393.45 94482018.15 669674411.60

3

Cheque in

Hand 88181466 5817447 93998913

TOTALS 671477106.45 100299465.15 771776571.60

The total closing balances amounts of as Rs. 77,17,76,571-60 as per Annual Account for 2014-15. Out

of which an amount of Rs. 81,03,247-00 was shown as cash on hand and Rs. 93998913-00 was shown as

cheques in hand. But these amounts of cash and cheques were not found in collection Centres and Cash

book. It was stated in audit that this discrepancies were brought. Since several year i.e from adoption of

DEBAS Account. Necessary action would need to be taken for this reconciliation and arrive correct amounts

in future account. The loss if any sustained in this regard would need to be recovered from the person or

persons responsible.

The Details of discrepancies from last 3 years is as detailed below

As on 31.3.2012 As on 31.3.2013 As on 31.3.2014 As on 31.3.2014

As per Annual A/c

Cash on hand

7003280 14019139 6295821 8103247

Actual in Chitta 6274195 4265218 2551154 4358580

Diff in Cash on

hand

729085 9753921 3744667 3744667

Cheques on hand 76020991 76560736 83123342 90279036

Diff in cheques on

hand

-- -- -- 37,19.877

Necessary action would need to be taken for this reconciliation and arrive correct amounts in future account.

The loss if any sustained in this regard would need to be recovered from the person or persons responsible.

10

7. BUDGET : Code No.2

According to section 184 of the AP HMC Act, 1955, the standing committee shall on or as soon as may

be after each 10th day of November consider the estimates and proposals of the commissioner after having

obtained from the Commissioner such further detailed information as they consider them fit a budget

estimate of the Income & Expenditure of the Corporation for the Next financial year. The Commissioner shall

cause the budget estimates as finally approved by the standing committee to be printed and shall not later

than the 15th Day of December, forwarded a printed copy thereof to the usual or last known local place of

abode of each member. As per section 185 of the said Act, at a meeting of Corporation which shall be called

for someday in January, not later 10th, the budget estimate prepared by the standing committee with the

report of standing committee there on shall be laid before the Corporation and they shall proceed to consider

the same. The Corporation shall, on or before the 20th day of February, after considering the standing

committee proposal in this behalf, determine the rates at which Municipal taxes referred to in section 197

shall be lined in the next ensuring financial year, under section 186. Finally, under section 187 of the AP HMC

Act, 1955 subject to the requirements of section 186, the Corporation may refer the budget estimate back to

the standing committee for further consideration, or adopt the budget estimates or any revised budget

estimates submitted to them as they stand or subject to such alteration as they deem expedient. But this

Corporation not followed the Budget Rules prescribed under the said Act.

b) On verification of the targets fixed in the budget and achieved, vast variation, is observed between the

targets and actual in respect of certain revenue items and also the expenditure items. Hence proper care

must be taken to make the budget more realistic.

Sl.No. Receipt Head Expected Revenue in

Budget

Actual Receipt as per DCB in

Rs.

1 Advertisement Tax 1,60,00,000 8678000-00

2 Markets 1,10,00,000 9049514-00

3 Shops 38,00,000 4710319-00

4 Quarter Rent 1,00,000 -

5 D & O Trades 90,00,000 5730848-00

6 Water Charges 7,75,00,000 74491528-00

7 Tap Donation 4,00,00,000 8218091-00

8 Property Tax 32,16,00,000 220659090.00

c) Expenditure incurred over and above the budget estimates:

Sl.No. Expenditure Head Expenditure incurred

Rs.

Budget Provision

Rs.

Excess

1 Advertisement Charges

TV & Radio media

1870955-00

167900-00

34,00,000 ---

2 Vehicle hire Charges 5978160-00 25,00,000 34,78,160-00

An amount of Rs. 34,78,160-00 was incurred in excess of Budget provision for which no sanction was

obtained & produced to audit.

11

Code No.3

8(1) Diversion of funds-Building be longs social welfare Department

Works- providing concealed wiring to SC hostel dining hall & reading room at Balaji Cheruvu

Junction-utilisation of Municipal Corporation funds to SC hostel – irregular – needs

reimbursement Rs.1,41,080-00

Estimate vol.=1,50,000-00

B.Satya Srinivas Contractor, T.P.L=1% less

Vr.No.1426/8-14 Rs.1,27,675-00

On verification of M.Book No.15/11-12 the work providing concealed wiring to SC hostel dining hall &

reading room at Balaji Chervu junction. The work was entruested to Sri B.Srinivas contractor for less 1% on

estimated value. The total work was completed and paid Rs.1,27,675-00 to the contractor and Rs.13,405-00

by adjustment towards VAT,I.T & F.S.D

It is not known the funds of the Municipal Corporation are utilised for providing dining hall & reading

room to SC hostel, maintenance. There is no specific permission from Government for incurring above

expenditure. The expenditure so incurred could not be admitted in Audit.

Necessary action would need to be taken to obtain permission from Government or ratification

orders may be obtained and produced to audit to admit the expenditure

12

Code No.3

8(2)

Election- Expenditure incurred during Election of ZPTCs and ULBS from Corporation Funds irregular

– Needs – Reimbursement from Government:- Rs.1,04,607-00

On Verification of the following vouchers it is noticed that an amount of Rs.104607-00 was shown as

incurred from General Funds of Municipal Corporation, Kakinada towards various purpose during election of

ZPTC and ULBS from 29-3-2014. It was informed by the concerned clerk the vouchers were handed over to

the Collectorate Officers and public relations Officer for payment without any written orders.

In view of the above the Municipal Corporation no way concerned to incur expenditure from General

Funds. At least council resolution was also not obtained before incurred expenditure. The entire expenditure

incurred towards election purpose could not be admitted in audit and the amount should be reimbursed from

Government.

C5

Election Expenditure

(ZPTC & Municipal Election)

1087/9-14.Sri.Satyanarayana Reddy,I.A.S,

Election Observer

Proc.618/2012/C5 Dt.19-3-14 31657-00

&

Officer P.Ramarao,A.E

Protocol

18-3-2014 to 7-4-2014

1089/9-14 Web costing on 29-3/14, 30-3-14 11650-00

Training

1089/9-14 Sadhana institute Hyderabad

Veb costing training 2000-00

1090/9-14 EVM 1st level else clamp

1000-00

1091/9-14 Nagar panchayats election

(3 panchayat) 5000-00

Web costing hard disc

13

1092/9-14:

Sky Bloom 25000 27000-00

Shirts 2000

1093/9-14Wall posters on water workers 13500-00

1094/9-14 Generator repair 12800-00

Rent to generators

29-3-14 to 1-4-2014

Progs.Roc.No.618/2012 Dt.4-14

Of Commissioner, Municipal Corporation, Total : 104607-00

Kakinada.

Code No. 04

14

9(1) NFBS – SCHEME NOT IMPLEMENTED – AMOUNT KEPT IDLE – PURPOSE NOT SERVED :

Rs. 228954-00

On verification of the file relating to NFBS, it was noticed that, the said scheme was not implemented

from July, 2007.

The scheme was introduced for the persons belonging to families of Below Poverty line who lost the

head of the family or bread winner of the family. As per the guidelines of the scheme –

The Head of the family of the deceased must be 18-65 years only and must be a primary bread winner

and belongs to a house hold below the poverty line.

He / She should also the resident of the Village / Town / District at lease for the last three years.

As per the orders issued in Cir.Roc.No. B/95/2005 dt. 23.04.2005 & Cir.Roc.No. B3/6890/2008 dt.

6.11.2010 of the District Collector, East Godavari District, Kakinada, the sanctioning authorities should

prepare priority list for every financial year and meet the financial assistance with the funds allotted by PD,

DRDA in a particular financial year only. Further

A Register should be maintained in this Corporation in which all applications received to be entered

prioriting the date of death.

The priority list of the applicants in the prescribed proforma should be furnished to the PD, DRDA,

Kakinada by 5th of every month and basing on that, funds will be released to this Corporation.

The disbursement should be priority on the date of death of the deceased persons falls in the present

financial year.

Previous cases shall not be carry forwarded in the pending lists.

All the cases pending with death prior to 2009-10 financial year may be treated as closed.

But the records of this Corporation reveal that above instructions were not followed. The cases for

whom relating date of death is dt. 12.5.2006, are still pending settlement though the grant released from

2006-07 to 2012-13 and interest accrued on that amount as detailed below. No payment was made till date.

O.B. as per Cash Book as on 31.3.2015 : 1,50,205-00

Interest : 4,368-00

4,381-00

-----------------

1,58,954-00

Uncashed cheques : 70,000-00

------------------

Bank balance as per Pass Book as on 31.3.2015 2,28,954-00

--------------------

15

The reasons for non-payment of amount to the beneficiaries from 2006-07 to 2011-12 – not explained.

The register of Beneficiaries from 2006-07 to 2011-12 along with applications – not furnished.

Copy of the orders issued by releasing the Grant along with list of Beneficiaries proposed to DRDA – not

furnished. Why the interest accrued so far was not refunded to the Grant releasing authority – not explained.

How the proposals were prepared for payment of amount to the beneficiaries as orders were issued by

District Collector to close the Pending cases prior to 2009-10 were not explained.

Thus it was evident that, due to non-implementation of the scheme even, though funds are available,

the objectives of the scheme were not reached. Hence, immediate action would need to be taken to rectify

the defects pointed out in audit. Or else, the unspent balance needs to be refunded to PD, DRDA, Kakinada.

16

Code No.4

9 (2) SCHEME FUNDS - AMOUNTS KEPT IDLE - UNSPENT BALANCES NOT REMITTED:

Rs. 1,53,64,467.00

The CDMA Hyderabad vide circular No Roc No PD A/c /CDMA/2012 Dt:13.10.12 issued instructions to

all the Municipal Commissioners in the state to close all the non-operative accounts and FDRs which were

opened without any orders of the higher authorities and transfer the available balances to the PD A/c No

“001”and after transferring those amounts separate cash book and other necessary record shall be

maintained for reconciliation and issue of UCs. The ULBs shall maintain a Master Cash Book for the Head wise

and scheme wise transactions etc., and before the transfer and closing of accounts, it shall be informed to the

Municipal Council for recording in the Minutes.

During the course of audit, it was observed that this Mpl. Corporation has opened following saving bank

accounts without any permission from the competent authority for depositing of funds received for

implementation of the schemes sanctioned by the GOI and GoAP. The following scheme funds were kept idle

with banks. No transactions were conducted during the year under audit. The Executive Authority would

need to take immediate action to remit the unspent balance amounts which were kept idle with the banks,

to the heads concerned and the result may be intimated to audit.

Sl.No. Name of the Scheme Amount

Rs.

1 SJSRY-UWEP 301126-00

2 (S.J.S.R.Y.)T&C 54817-00

3 (S.J.S.R.Y.)DWACUA 1001-00

4 SJSRY OFFICE ADMN 59790-00

5 SJSRY CO SALARY 181797-00

6 DAIRY FORM 488295-00

7 SJSRY (OB) 4222-00

8 School Building Grant 1177486-00

9 PARKS AND PLAY ERROUNDS 568475-00

10 URBAN HEALTH 805243-00

11 SECOND DIV PIPELINE 562371-00

12 SJSRY USEP 234524-00

13 SARVA SAKSHASHAYAM 112759-00

14 AP URMSP 111444-00

15 ILCS 5719-00

16 ACDP 1974709-00

17 APUSP C3 633814-00

18 SJSRY C&S 16644-00

19 SRMT URBAN HEALTH 369806-00

17

20 RAJIV NAGARA BATA 39722

21 IDSMT 20615-00

22 MP Lads (Vanga Geeta) 122785-00

23 NFBS 228954-00

24 CENSUS 23166-00

25 Railway Pipeline 656054-00

26 R & B Pipeline 181234.20

27 M.J.R.O 1461953-00

28 I.K.P 3363589-00

29 NON PLAN GRANT 1602353-00

Total: 1,53,64,467.20

Therefore action would need to be taken either to utilize the funds for the purpose for which

they were granted as per guide lines of the Govt. issued from time to time immediately or need to be

refunded to the concerned Grant distributing agency immediately under intimation to audit.

18

Code No. 4

9(3) SCHEMES – GRANT RECEIVED FROM GOVERNMENT – LOCKED UP IN THE

SHAPE OF INVESTMENTS – SHOWN AS EXPENDITURE IN CASH BOOKS –

PURPOSE NOT SERVED – IRREGULAR:

During the course of audit, it was noticed that, Grant received from the Government for

developmental activities in the Municipal Corporation under different schemes was locked up in

the shape of Investments from Years together. But in the Books of Accounts, it was shown as

expenditure. The grant amount were withdrawn from the Banks and invested in the shape of

Term Deposits. Due to this, the purpose for which the grant was released was not served. The

details of the amount kept under Term Deposit up to 31-3-14 are shown below.

Sl.No. Name of the Scheme Amount of FDR

1 INDIAN COAST GUARD 1,00,00,000=00

2 12TH FINANCE 80,00,000=00

3 MIRD 25,00,000=00

4 SJSRY ( USUP)

21,11,554=00

Therefore immediate action would need to be taken either to utilize the said amount for the

purpose for which they were released or to refund the same to the Government and report the

compliance to audit.

19

CodeNo.6

10. EARMARKED FUNDS – 16.2% OF FUNDS EARMARKED FOR SCHEDULE CASTE WELFARE ACTIVITIES- 6.6

% FOR THE WELFARE OF SCHEDULE TRIBES AND 5 % WOMEN AND CHILD WELFARE – UN UTILISED

AMOUNT NOT TRANSFERRED TO CONCERNED DEPARTMENT -NEEDS- EARLY ACTION

The following amounts were Earmarked for the welfare of the schedule caste, schedule tribe and for

women and child welfare as for G.O.Ms.No.17 Dt.7.11.2005 at the rates noted against each.

Sl.No. Particulars Amount

earmarked

Expenditure

Incurred

Balance left

1 16.2 % being 1/3rd share

of 15 % for schedule caste

108313000.00 11190000.00 971,23,000.00

6.6 % being 1/3rd share of

15 % for schedule Tribe

44128000.00 Nil 44128000.00

5 % being 1/3rd share of 15

% for Women and child

warfare

334,30,000.00 Nil 334,30,000.00

Necessary action would need to be taken to get the un spent amounts transferred to the S.C

Corporation, Kakinada Project Officer, I.T.D.A, Rampachodavaram and Women and Child Welfare

Departments

20

Code No. 07

11 (1) REVENUE SECTION - HUGE ARREARS OF TAXES / NON TAXES PENDING COLLECTION - NEEDS EARLY

ACTION

Rs.34,12,34,205-00

On verification of Demand Collection Balance for the year 2014-15, it is noticed that huge arrear of

taxes and non taxes were pending collection. The developmental activities of the Municipal Corporation

depend upon prompt collection of all the taxes / non taxes as prescribed by Govt.

It was also observed that the preparation of A.D.Rs. was dispensed with after computerization of

collection of property tax.Due to non maintenance of A D Rs thr year wise

Balances could not be verified in audit.

Therefore action would need to be taken to give necessary instructions to all field staff to collect the

arrear amount and intimated to audit.

Taxes / Non Taxes Pending collection of arrear in Rs.

Arrear + Current = Total in Lakhs

1 Property Tax 16,87,26,119-00 5,89,84,089-00 22,77,10,208-00

2 Advertisement Tax 2330000-00 3542000-00 5872000-00

3 Water Charges 79797890-00 14257768-00 9,40,55,658-00

4 Markets 8682793-00 - 86,82,793-00-00

5 Shops 1175243-00 958156-00 2133399-00

6 D&O 1300089-00 943679-00 22,43,768-00

7 Fishing Rents 23,000-00 - 23,000-00

8 Avenues 480879-00 - 4,80,879-00

9 Ferry Rents 325000 - 32,500-00

10 Encroachments - - -

Total: 34,12,34,205-00

21

CODE NO.7

11(2) TIME BARRED TAXES AND FEES:

The arrears of taxes and fees relating to the year 2012-13 which were allowed to be time barred by

limitation of time prescribed under section 365(1) of the A.P. Municipalities Act, 1965 during the current

financial year. According to section 365 (2) of the A.P. Municipal Act 1965 it is the duty of the Commissioner

to place before the council a list of arrears due to the Municipal Council which are likely to become time

barred, at least one year before the limitation stating the reasons for the non-collection of such taxes and

seek instructions of the council in regard to recovery of such taxes. According to section 365(3), if the

Commissioner fails to submit such list or omits or show in such list any arrears due to failure on the part of bill

collector to any other employee as the case may be, is deemed to be negligent and action under the section

374(1) of the Act for the recovery of all such recoveries should be taken against him. Record showing the

placement of the matter before the council in respect of the taxes and fees which are allowed to become time

barred was not pointed out. Under section 374(1) the loss caused to the Municipality due to the above defect

has to be assessed and made good from the persons responsible. Further it was noticed in audit that though

elaborate procedure was prescribed in rules to take action on the taxes likely to become barred by time in

practice the Arrear demand registers were not being maintained to quantify the taxes that are likely to be

barred by time. This deficiency of not maintaining the ADRs relating various taxes and non taxes is resulting in

the inability of the MC even to quantify the loss on account of barring by limitation of time.

1. Property Tax -- Details not produced

2. Vacant land tax -- Details not produced

CODE NO.7

11 (3) NON-COLLECTION OF GARBAGE CHARGES – NEEDS COLLECTED

The Municipal bodies as per the guidelines of “total sanitation programme” are required to collect

garbage charges from the eating establishments, hospitals, diagnostic centres, clinics, theatres, function halls,

lodges, shopping complexes etc., since these establishments generate garbage in bulk. The bulk garbage

charges are to be collected as per the bed strength in respect of the hospitals and nursing homes and at flat

rate as assessed by the Municipal body in respect of cinema halls and other places of entertainment.

However it was noticed that no bulk garbage charges were collected by the municipality during the

year of audit and no reasons were forthcoming in audit for non collection of the same.

22

CODE NO.7

11(4) LEASES - IDSMT SHOPPING COMPLEX IN MUNICIPAL PREMISES - LEASED OUT -CONNECTED FILES

AND GOOD WILL AMOUNT / DEPOSIT AMOUNTS CREDIT PARTICULARS NOT PRODUCED - HUGE BALANCES

PENDING AT THE END OF THE YEAR - REASONS NOT EXPLAINED - IRREGULAR - NEEDS ACTION: Rs.

3,87,840-00

On verification of the MDR for the year 2014-15, it was noticed that the IDSMT shopping complex in

municipal premises was leased out for the period from 1.7.2007 to 30.6.2012 on monthly rent as noted

against each. But the subsequent period from 1.7.2012 onwards the shops were not leased outs and tenants

were continued on same rent without enhancing the rent at 33 1/3% on previous rent which is irregular.

Action would need to be taken to collect the rent amounts due up to 31.3.2015 along with interest.

Sl.No. Name of the Lease holder / Tenant Monthly Rent Fixed Rs. Amount to be Recovered

upto 31.3.2014

Smt. / Sri

1. G.V. Satyanarayana 2500/- 0

2. G. Ramachandra Jyothi 2500/- 49500/-

3. Mandapalli Srinu 2500/- 7500/-

4. (Details not furnished) 1250/- 31250/-

5. Aslam Mohmed 2500/- 27500/-

6. G. Rama Krishna 2500/- 30,000/-

7. Adabala Laxmi 2500/- 22,500/-

8. S. Chakra Rao (Se) 1250/- 17,500/-

9. P. Narayana Murthy 2500/- 5000/-

10. G. Venkateswara Rao 2500/- 5000/-

11. K. Sathi Babu 2500/- 5000/-

12. P. Rani Grace (Se) 1250/- 25450/-

13. N. Srinivasu Rao 2500/- 12500/-

14. S. Gopala Krishna 2500/- 22500/-

15. Ch. Mahalaxmi 2500/- 24500/-

16. G. Raju (Se) 1250/- 0

17. V. Tata Reddy 2500/- 0

18. Ch. Prasada Reddy 2500/- 48500/-

19. P. Veera Mani 2500/- 0

20. J.Raju (Se) 1250/- 1250/-

21. Mallipudi Ganapathi Rao 2500/- 0

22. P. Surapa Raju 2500/- 42500/-

23. K. Satyanarayana 2500/- 3200/-

24. M. Krishna Kumar 1250/- 5000/

25. D.Raju (Vacant Room) 1690/-

Total : 3,87,840 /-

23

Further the connected file relating to allotment of shops with the approval of corporation / standing

committee and the details of Good will amount fixed, Deposit amount collected and credited to the

Corporation were not made available for verification. The particulars of the Corporation Resolution / standing

committee Resolution along with details of deposit amount collected were not posted in the MDR. Therefore

demand fixed as above could not be certified in audit.

Action would need to be taken to produce all the connected records to audit or else the loss if any

sustained would needs to be assessed and made good from the person or persons responsible and credited

to Corporations funds under intimation to audit.

24

Code No.7

11(5) Leases – Mahila Mandali Bhavan's not – leased out – Details not entered

in the MDR – needs Action

On Verification of the miscellaneous Demand Register for the year 2014-15 together with

the Registers for 2013-14 it was noticed that , the Following 5 Mahila Mandali Bhavans were not leased out.

The reasons why the buildings were not leased out or let out were not explained to audit. Therefore action

would need to be taken to lease/letout the buildings and enter the same in the MDR and produced to audit

for verification .

1. Nayandhra Mahila Mandali

2. Sathinagar Mahila Mandali

3. Mahila Samakhya, L.B. Nagar

4. Gaythri Mahila Mandali Jagannikpur

5. Vigneswara Mahila Mandali , Ramanayya pet

Or else the Loss sustained if any in this regard would need to be assessed and made good from the

person or persons responsible and credited to General funds under intimation to audit.

25

Code No.7

11(6) WATER SUPPLY – SUPPLY OF WATER TO TOORANGI GRAM PANCHAYAT AREA – HEAVY

AMOUNTS PENDING REALISATION – NEEDS RECOVERY : Rs. 1276271-00

As verified from the file, it is noticed that the Gram Panchayat authorities requested the Executive

Authority of Mpl. Corporation as well as C& D.M.A to provide 3 taps at Mahalakshminagar and 3 taps at

Kabelaroad, Basing on request made, the Govt. Authorities, C.D.M.A., A.P.,Hyderabad accorded sanction for

providing 6 tap subject to following conditions in Progs. No. 30676/98/H1, dt.16.1.98

1.Provide meter system for supply of water

2.Water charge double to the ordinary rates

3. For providing pipe lines and material cost to be born by the Gram Panchayat funds

Contrary to the above orders, Gram Panchayat authorities were provided 18 Public Taps and 28 Taps

unauthorisedly without intimating to the Mpl. Authorities concerned. The matter was reported to

Executive Authority of Gram Panchayat on 27.3.2003 and also to Collector on 23.10.2007. The Collector, East

Godavari Dist., Kakinada instructed to discontinue the unauthorised taps. But no action was taken by

Executive Authority.

On 20.11.2011, The Executive Engineer, R.W.S. requested the Mpl Authorities to furnish the cost for 18

public taps per year to continue the said taps. In response to his letter, Mpl. Authorities informed to E.E.

R.W.S to pay Rs.10,83,100 /- immediately then only 18 tap will be continued. The Executive Engineer

R.W.H.S paid Rs. 84,600 /- through D.D. to Mpl Corporation towards water charges for 18 taps. The people of

said area requested the Spl. Officer to provide pipe lines for supply of water Basing on request made by

the public. The Spl. Officer instructed the Mpl Authorities to provide pipeline. The Engineering authorities

prepared estimation for Rs. 3,95,000 /- for extension of pipe line. The work was entrusted to Sri N. Srinivasa

Rao, Kakinada

on 21.69% less on estimate rates and paid final bill through Vr No. 730/8-12 for Rs.2,77,771 /-. The work was

also recorded in M.B No.59/2012-13 at page No.32.

As per the conditions for supply of water to Toorangi Gram Panchayat the cost of extension of pine line

with double the rate of water charges has to be recovered.

As per available information:

Water charges pending up to 3/2009 - 4,08,300-00

12/2011 - 1,84,800-00

28 Unauthorised Tap Deposits @ Rs. 17,500 /- per each 4,90,000-00

10,83,100-00

Expenditure incurred for extension of pipe line - 2,77,771-00

13,60,871-00

Amount paid (-) 84600-00

1276271-00

No action was taken by the Mpl. Authorities for the recovery of water tax amount and extension of pipe

line expenditure. The reason for the same was not explained to audit.

Further water charges from 1/2012 on wards may be worked out and recovered from the Gram Panchyat

Funds. The loss if any sustained in this regard would need to be made good from the person or persons

responsible.

26

Code,No.7

11(7) AVENUES- FRUIT BEARING TREES NOT LEASED OUT DETAILS NOT ENTERED IN THE MDR-DEMAND

COLLECTION AND BALANCE PARTICULARS NOT FURNISHED-NEEDS ACTION.

During the year under audit, it was noticed that the following Avenues & fruit bearing trees under

the control of the Municipal Corporation were not leased out during the year 2013-14. it was stated in

audit that auction was conducted previously for the period from 1.4.2004 to 31.3.2007. But auction from

1.4.2007 onwards was not conducted. The reasons for non conducting of auction was not explained to

audit. Action would need to be taken to conduct auction and realize loss from the Municipal Revenu

Officers concerned.

There are no details of fruit bearing trees under the control of municipal corporation i.e no.of

mango trees coconut trees and other fruit bearing trees .Action would need to be taken to ascertain all the

information and conduct the lease of them in future.

1. Coconut Trees at Victoria Water Works.

2. Coconut trees near Ladies Club at Md. Ali Street.

3. Coconut trees& others Fruits Bearing trees at SBI Colony, Srinivasa Nagar.

4. Coconut trees at Artlakatta Water Works.

5. Coconut trees&other Fruit Bearing trees at the Municipal site opposite to G.Krishnamurthy House in

Narasanna Nagar.

6. Avenues at Bank officers colony at Gaigalapadu.

7. Mango Trees in the premises of Travelers Bunglow.

8. Mango trees at Ashok Nagar SBI Colony Road side Avenues at Ashok nagar Park.

27

Code No.8

12(1) GENERAL FUNDS – ADVANCES PAID – NOT ADJUSTED – NEEDS ACTION : Rs. 35,40,009-00

As per the provisions contained in A.P.Financial Code Vol.I, Advance provided to the Officials for

executing works etc., should be got adjusted or recovered within one month from the date of drawl or at least

by the end of that financial year. An amount of Rs.35,40,009-00 was drawn and paid to the following

individuals towards advances for various purposes for the year 2014-15. But the said amounts were not

adjusted so for. Hence early action would need to be taken to recover the same immediately. The loss if any

sustained in this regard would need to be made goodfrom the persons responsible and credit pointedout to

audit.

Sl.No. Vr.No &Date Details Amount Rs.

1 916/3.9.2014 Towards payment of Advance for providing

fund facility to Animals in SPCA paid to

SK.Jilanee, Sanitory Inspector

15,000-00

2 917/3.9.204 Towards payment of Advance for Provision

Snacks Tea and Meals facility to Chair

Person ward numbers Training programme

paid to B.Ramana Krishna, Sanitory

Inspector

1,50,000-00

3 254/24.5.2014 Towards payment of Ayurvedic Medical Bills

to the Indian Medical Practioners

48,534-00

4 889/25.8.2014 Towards payment to the Forest Officer,

Forest Department or Tree Plantation Paid to

D.F.O., Kakinada

43,750-00

5 1343/13.11.2014 Towards payment of Advance for purchasing

of plants for the planitation paid to Sri

C.Narayana, A.E.

69,000-00

6 1422/27.11.2014 Towards contingence for the month of Oct,

Nov, Dec.2014 Paid to Project Coordinator,

Rotary Club GJet Urban Health Centre

Gudarigunta

9,000-00

7 1423/27.11.2014 UrbanHealth Centres Staff salary paid to

Project Coordinator, Rotary Club GJet Urban

Health Centre Gudarigunta

1,67,100-00

8 1426/2 7.11.2014 Towards payment of contingencies for the

month of Oct, Nov,Dec, 2014 paid to Project

Coordinator Surya and Jai Surya Health and

Technical Education welfare Society Urban

Health Centre, Recharlapeta

9,000-00

9 1427/27.11.2014 Towards payment of advance for the month

of Oct, Nov, De, 2014 staff salary paid to to

Project Coordinator Surya and Jai Surya

Health and Technical Education welfare

Society Urban Health Centre, Recharlapeta

1,67,000-00

10 1430/27.11.2014 Towards payment of advance for the month

of Oct, Nov, Dec, 2014 paid to The Project

Coordinator Centre for the month

Improvement and Development of Women,

Suryanarayanapuram, Kakinada

1,67,100

11 1431/27.11.2014 Towards payment of contingencies paid to

The Project Coordinator Centre for the

month Improvement and Development of

9,000-00

28

Women, Suryanarayanapuram, Kakinada

12 1598/2.1.2015 Towards Supply and Delivary of 100 No.s 3

Wheelor Thobi Riksha for sanitation purpose

paid to A.P.Vikalanga Cooperative Cor

Towards Supply and Delivary of 100 No.s 3


paid to A.P.Vikalanga Cooperative

Corporation, Kakinada poration, Kakinada

13,97,000-00

13 1508 /12-2014 Towards Supply and Delivary of 35 No.s 3


paid to A.P.Vikalanga Cooperative Cor

Towards Supply and Delivary of 100 No.s 3


paid to A.P.Vikalanga Cooperative

Corporation, Kakinada poration, Kakinada

4,88,950-00

14 1818/5-2015 Towards payment of advance - 10th Class

students supply of snacks Paid to Smt

J.Subbalakhsmi, H.M Corporation Srinagar

Girls High School, Kakinada

1,125-00

15 1820/5-2015 Towards payment of advance - 10th Class


K.Visalakshmi, H.M Church Square High

School, Kakinada

23,025-00

16 1819/5.2.2015 Towards payment of advance - 10th Class

students supply of snacks Paid to Sri

D.Gowri Sankar, H.M ., Salipeta Girls High

School, Kakinada

10,650-00



Y.Venugopala Rao, H.M., Mahatma Gandhi

Corporation, High School, kakinada

2,700-00


students supply of snacks Paid to Sri M.D

Rabbin, H.M., Recharlapeta Dr Ambedkar

Corporation High School, Kakinada

2,700-00


students supply of snacks Paid to Sri M.D

Rabbin, H.M., Recharlapeta Dr Ambedkar


6,075-00


students supply of snacks Paid to Sri A.V

Subrahmanyam, H.M. Paradesammapeta


9,975-00



NVSL. Devi, H.M., Dr. S.S.R.K. Corporation

High School, Kakinada

6,225-00



S.S.Krishna Murthy, H.M., Sree Ramnagar

1,725-00

29




V.Mangatayaru, H.M. Endowment Colony

Corporation High School,Kakinada

1,050-00



B.V.Raghavamma, H.M., Ramanayyapeta

Corporation, High School, Kakinada

3,975-00


students supply of snacks Paid to SVSL.

Raju, H.M., Mother Therisa Corporation High

School, Gudarigunta, Kakinda

6,000-00


students supply of snacks Paid to

Y.Prabhavathi, H.M. Annamma Tank, G.M.C.

Balayogi Corporation High School, Kakinada

6,450-00



Y.Srinivasu, H.M., Yallavarigaru,ASRK

Corporation High School

4500-00

28 51/6.4.2015 Towards salary Jan, 15, Feb, 15, Mar,15

paid to Project Coordinator Rotary Club GJCI

Urban Health Centre Godavarigunta Project

Coordinators

1,70,100-00


Project Coordinator Rotary Club GJCI Urban

Health Centre Godavarigunta Project

Coordinators

9,000-00


paid to Project Coordinator Surya & Jai

Surya Health Technical Edn. Welfare Society

Recharlapeta Project Coordinator

1,70,100-00


Project Coordinator Surya & Jai Surya

Health Technical Edn. Welfare Society


9,000 -00


paid to Project Coordinator Surya & Jai

Surya Health Technical Edn. Welfare Society


1,70,100-00


Project Coordinator Surya & Jai Surya

Health Technical Edn. Welfare Society


9,000-00

Total : 35,40,009-00

30

Code No.8

12(2) NON-RECOVERY / NON-ADJUSTMENT OF ADVANCES FOR YEARS TOGETHER NEEDS

ACTION :- Rs. 85,10,304-00

As per the provisions contained in AP Financial Code Vol.I, Advance provided to the officials

for executing works etc need to be got adjusted or recovered within one month from the date of drawl

or at least by the end of that financial year. But on verification of General Funds Advances

recoverable Registers it was observed that an amount of Rs.85,10,304-00 remained unadjusted /

un-recovered as detailed in the annexure. The reasons for not getting them adjusted were not

explained. The pendency for several years shows the callous attitude on the part of those drawn and

those who allowed such pendency over years without showing a semblance of action being taken.

Action would need to be taken to recover the outstanding advances from the concerned under

intimation to audit immediately.

Sl.No. Year Amount Rs.

1 2000-01 29,675-00

2 2001-02 7,10,320-00

3 2002-03 21,02,121-00

4 2003-04 26,465-00

5 2004-05 1,19,000-00

6 2005-06 63,000-00

7 2006-07 1,000-00

8 2007-08 25,000-00

9 2008-09 2,48,085-00

10 2009-10 22,034-00

11 2010-11 82,454-00

12 2011-12 6,24,510-00

13 2012-13 7,66,211-00

14 2013-14 1,50,420-00

15 2014-15 35,40,009-00

Total: 85,10,304-00

31

CODE NO-9

13(1) P.D Account –Taxes, fees, user charges etc collected from public-not deposited in P.D account-

Collected amounts deposited in SBI, Saving Account contrary to GO Ms No 51 fin. & plg. Dept

dt.2-3-1987-and surplus funds deposited in Various banks as term deposits-Irregular needs

investigation.

1) On verification of P.D. Account pass book, Cash book and SBI savings bank A/c No:30808308924. It

is observed that all taxes, fees collected by the Municipal authorities were deposited in SBI savings bank a/c

and the remaining grants relating to general funds like compensation grant, SD ,LC ,Entertainment taxes etc.,

only deposited in P.D A/C.

2) In G.O Ms .No.51 F& P Dept dt 2-3-87 Government issued specific instructions to the institution

Heads that all the funds (Both and government funds)shall invariably be kept in P.D account only without any

deviations. Contrary to the Government Orders Municipal Authorities are depositing the collected amounts in

saving account which is irregular.

3) Reconciliation not done periodically due receipt of statutory income not watched properly P.D

account maintained irregularly and with careless manner. In fact the revenue collected by the municipal

authorities in the form of taxes, fees, user charges and the other fees collected from the public need to be

directly deposited in the P.D accounts through challans as per GO MS No.51 firm & planning ,dt:2-3-1987.

4) Further ,it is noticed that the amount which are deposited in SBI,A/C converted into term deposits

since several years. The amounts were kept in various banks as FDR and even though the period of deposit

expired by the dates noted against each were not withdraw/ cancelled so far.Vide para No.13(23), code No.

11

Necessary action would need to be taken to verify all the FDRs with Banks concerned by investigating

the matter either departmentally or investigate authority to find the correctness of the amounts pending

realisation and recover the loss if any sustained in this regard from the person or persons responsible.

Half Margin Letter SA(MC) No.27 dated 30.4.2015:

Vide para 13(23), Code No.11 of this report

32

Code No. 09

13(2) DOUBLE ENTRY ACCRUAL BASED ACCOUNT ING SYSTEM - REGISTERS & FORMS PRESCRIBED UNER

DEABAS - NOT MAINTAINED & FURNISHED – NEEDS ACTION:

For the operation of accounts in the DEABAS, the specific books of accounts, forms and registers to be

maintained at various sections of the ULB as defined in the AP Municipal Accounts manual were not

maintained in this corporation and furnished to audit to verify the basic entries made in the Books of

accounts. Basing on the cash books prepared manually, the verification of final accounts by the RCA the

Arrears were verified. Action would need to be taken to maintain the same for the subsequent years so as to

have a clear picture of accounts.

Sl.No. Name of Register / Form Form Number prescribed in

APMAM

1. Cash Book GEN -1

2. Journal Book GEN -2

3. Ledger GEN -3

4. Receipt Voucher GEN -4

5. Payment Voucher GEN -5

6. Contra Voucher GEN -6

7. Journal Voucher GEN -7

8. Receipt GEN -8

9. Receipt Register GEN -9

10. Statement on status of cheques received GEN -10

11. Collection Register GEN -11

12. Summary of Daily Collection GEN -12

13.. Register of Bills for Payment GEN -13

14. Payment Order GEN -14

15. Cheque Issue Register GEN -15

16. Register of Advance GEN -16

17. Register of permanent Advance GEN -17

18. Deposit Register GEN -18

19. Summary Statement of Deposit adjusted GEN -19

20. Demand Register GEN -20

21. Notice / bill GEN -21

22. Summary Statement of Bills raised GEN -22

23. Register of Notice Fee, Warrant Fee, Other Fees GEN -23

24. Summary Statement of Notice Fee, Warrant Fee,

Other Fee

GEN -24

25. Register of Refunds, Remissions & write Offs GEN -25

33

26. Summary Statement of Refunds & Remissions GEN -26

27. Summary Statement of write offs GEN -27

28. Statement of Outstanding liability for Expenses GEN -28

29. Document control Register / Stock Account of

Receipt / Cheque Book

GEN -29

30. Register of Immovable property GEN -30

31. Register of Movable property GEN -31

32. Register of Land GEN -32

33. Function wise Income Subsidiary Ledger GEN -33

34. Function wise expense subsidiary ledger GEN -34

35. Asset Replacement Register GEN -35

36. Register of Public lighting system GEN -36

34

Code No.9

13 (3) SCHEMES AND GRANTS CASH BOOKS MAINTAINED IN CORPORATION IRREGULAR

MAINTENANCES OF CASH BOOKS:

On verification of Cash Books, relating to the scheme funds and grants, it is noticed from the cash

books that the receipts i.e. grant and interest etc., were not entered in receipt side of the cash books (left side

of the cash books). The bank receipts only noted in the cash book during monthly abstracts.

The opening balances, receipts, expenditure incurred during the year 2014-15 and balances left over

noted in the statement enclosed.

In this regard it is advised to maintain the cash books by entering all the receipts date wise clearly

and close the cash book every month properly with the certification of the Commissioner.

Statement enclosed:

Statement of Grants and schemes funds as on 1.4.2014 to 31.3.2014

Note: (Please find the above excel sheets in separate folder also Code.No.9

paraNo,13(3))

Enclose to the A.R 2014-15 folder

STATEMENTS OF GRANTS AND SCHEMES FUNDS AS ON 1.4.2014 TO 31.3.2014 Sl.

No. Name of the grant

O.B. as on 1.4.2014

Receipts Total Expenditure Balance FDRs as on 31.3.2014

1 2 3 4 5 7 9 10

1 B.P.S. Scheme 19336824 8095194 27432018 18347550 9084468 97222845

2 Indian Coast guard Scheme

2649733 3069243 5718976 4901988 816988 10000000

3 Fish Market Grant 1755876 0 1755876 1714407 41469

4 M.P.Lads (Ratnabi) 286720 779214 1065934 756210 309724

5 M.P.Lads (M.M Pallamraju) 131573 416788 548361 94036 454325

6 Old age Pension grant 207620 34790434 34998054 34734500 263554

7 Indira Kranth Padhakam 2825604 538097 3363701 112 3363589

8 12th Finance Commission 877617 19000 896617 666146 230471 8000000

9 ASG Grant 1229073 1652861 2881934 1441374 1440560

10 E.M.D & F.S.D 13500043 4998124 18498167 8676334 9821833

11 U.P.A Funds 8366334 30303403 38669737 36834321 1835416

12 Water Supply 3703950 8241641 11945591 11006823 938768

13 AABGA Grant 1523342 28944433 30467775 284065 30183710

14 MIRD Grant 1405214 56767 1461981 28 1461953 2500000

15 SJSRY (USEP) 225445 9107 234552 28 234524 2111554

16 MP Lads (KVPR) 341838 330000 671838 191745 480093

17 Non plan grant 1571191 63452 1634643 0 1634643

18 ACDP grant 1898060 76677 1974737 28 1974709

19 SJSRY (UWEP) 289462 11692 301154 28 301126

20 Dairy form 469363 18960 488323 28 488295

21 School Building Grant 1131794 45720 1177514 28 1177486

22 Parks and Play grounds 546429 22074 568503 28 568475

23 Urban Health 774004 31267 805271 28 805243

24 Pavalavaddi 22343085 688293 23031378 14829744 8201634

25 SJSRY T&C 52716 2129 54845 28 54817

35

26 SJSRY DWACWA 990 39 1029 28 1001

27 SJSRY Office Admn. 57496 2322 59818 28 59790

28 SJSRY (Co salary) 174765 7060 181825 28 181797

29 SJSRY OB 4086 164 4250 28 4222

30 Second Div Pipe Line 540562 21837 562399 28 562371

31 Sarva sikshaabhayan 108408 4379 112787 28 112759

32 APURMSP 111472 0 111472 28 111444

33 ILCS 5525 222 5747 28 5719

34 APUSP C3 657290 26552 683842 28 683814

25 SJSRY C&S 16025 647 16672 28 16644

26 SJSRY Urban Health 355446 7167 362613 0 362613

27 Rajiv Nagara Bata 38171 1551 39722 0 39722

28 IDSMT 19828 787 20615 0 20615

29 MP Lads (V.Geetha) 118094 4691 122785 0 122785

30 NFBS 150205 8749 158954 0 158954

31 CENCESS 22262 904 23166 0 23166

32 Railway pipeline 630690 25478 656168 114 656054

33 R&B Pipe line 174307.89 7040.31 181348.2 114 181234.2

34 PD A/cs 8448-102-03-001 63459157 97838659 161297816 14356564 146941252

35 PD A/cs 8448-102-03-002 89408534 150067889 239476423 157661050 81815373

36

13th Finance - 8448-102-03-003 14555393 169685976 184241369 29901461 154339908

37 CDP-8448-120-22 11567295 8457723 20025018 8584363 11440655

38 E-Seva 1959989 59865893 61825882 0 61825882

Code.no.9

36

CODE NO 9

13 (4) MUNICIPAL FUNDS – UTILISATION OF MUNICIPAL FUNDS IN SLUM AREAS

FOR WATER SUPPLY AND SANITATION – GOVERNMENT INSTRUCTIONS NOT

FOLLOWED:

G.O.Ms.No. 265 MA&UD(K2) Dept. dt: 19.7.04 has instructed all the Municipalities

to spend at least 40% of the net funds available in slum areas giving priority for provision

of water supply and sanitation besides earmarking compulsory expenditure of 15% of all

the budget expenditure for the welfare of SC’s and 7.5% expenditure for the welfare of S.Ts

in addition to 5% of reservation of funds for the welfare of Women & Children. However,

as verified from the connected record and the Annual account for the year 2014-15 no

such expenditure has been earmarked and expenditure incurred thus violating the Govt.

instructions which was highly irregular. The details are as shown below.

Gross income of the MC (excluding O.B.) Rs. 916866477-00

Deduct:

FDRs 12729091

Deposits 14257190

G.P.F 77437566

Others 32512876

APGST &

CST 14296916

LIC 3211465

Service Tax 430059

Seinarage Charges 5811845

Total 160687008

Rs. 160687008-00

-------------------------

NET AMOUNT RS. 756179469-00

--------------------------

As per the instructions issued in the said G.O., 40% of the Net funds

available i.e. Rs. 302471788-00 has to be spent for water supply and sanitation in slum

areas. But this has not been done, thus defeating the purpose of instructions of the Govt.

Further, the records do not reveal the observance of Govt. instructions regarding

earmarking of funds for the welfare of SC’s(15%), ST’s(7.5%) and W&CW(5%). This is highly

objectionable and would have a negative effect on the welfare measures of the Govt.

immediate action would need to be taken in this regard.

37

Code No.9

13(5) Property tax – short assessment of - property tax loss needs recovery

Rs.405-00

On verification of Property tax, ML 1st ward. Page 7, it is noticed that Sri V.venkata Mahadev, bearing

Dr.No.1-15-27 2nd zone, constructed building G.F to F.F with following measurement

G.F 76-45

FF 76-45

SF 76-45

TF 15.18

Basing on above measurement Revenue authorities fixed property tax of Rs.8173/- P.H.Y on cross

verification of Building Licence Fees Register with ML, the owner of the building was constructed third floor

also without permission of Municipal authorities for which 100% U/C also proposed by the Mpl.Authorities

But during assessment of property tax the U/C for 3rd floor not included for calculation of property tax . Due

to above the property tax calculated Rs.8173.00 P.H.Y instated of Rs.8308.00 P.H.Y which constitutes loss of

Rs.135/- with effect from 1.10.2014.

Necessary action would need to be taken to raise the tax to Rs.8308/-P.H.Y and recover the loss of

Rs.405-00 as worked out below from the person or persons responsible.

1-10-2014 135

1-4-2015 135

1-10-2015 135

------------

Total: Rs.405

38

Code No.9

13(6) COLLECTION OF PROPERTY TAX THROUGH E-SEVA KENDRAS – REMITTANCE OF PROPERTY TAX TO THE

MUNICIPAL CORPORATION FUNDS BY THE AD, E-SEVA, KAKINADA AFTER DEDUCTING THE LIBRARY

CESS/TRANSACTION CHARGES/SERVICE TAX THERE ON – NET AMOUNT WAS TAKEN AS RECEIPT UNDER THE

HEAD OF PROPERTY TAX BY THE MUNICIPAL AUTHORITIES – IRREGULAR.

Audit reveals that the collection of property tax by E-Seva Kendras in the Municipal area is returned back

to the Municipality from the A,D., E-Seva, Kakinada by Fortnightly/Monthly through DD’s.

While sending the Property Tax collections the AD, E-Seva, Kakinada have made the following deductions.

1.LIBRARY CESS: Directly sent to the ZGS, Kakinada.

2. Transaction Charges @: Rs. 5/- per transaction at their end.

3.Service Tax on Transaction Charges @: Rs. 12.36% to Govt.,

After deducting the above amounts, the AD, E-Seva, Kakinada has sent the DD for “Net Amount” to

the concerned municipality. The same was also adjusted to treasury pass book in “002” A/c towards property

tax collection made by E-Seva’s on behalf of MC. The Municipal authorities instated entering the gross

amount of the collection in their cash book taken only net amount sent by the AD, E-seva which is irregular.

For example, the total property tax collected by the E-Seva on belalf of MC Kakinada is Rs. 5,19,71,046

and the property tax received by the Municipality after deductions during the year is Rs. 4,86,85,692-00

shown below for ready reference.

Sl.

No

.

Period

Property

tax

collected

by E-Seva

Deductions Total

deduc

-tions

Net amount

received by

MC LC

Transac

tion

Charges

ST @

12.36

%

1 3/2014 2583464 157998 7465 923 2417078-00

2 4/2014 253827 13179 910 112 239625-00

3 5/2014 786064 43634 2665 329 739466-00

4 6/2014 19925851 1220373 58540 7236 18639702-00

5 7/2014 3298261 190876 14500 1792 3091093-00

6 8/2014 1027523 56698 4345 537 965943-00

7 9/2014 986099 52885 4675 578 927961-00

8 10/2014 305269 15165 1405 174 288525-00

9

11/2014 452963 24991 1355 167 426450-00

10 12/2014 19185269 1151536 53320 6590 17973826-00

11 1/2015 2011040 112777 8980 1110 1888173-00

12 2/2015 1155386 62244 4710 582 1087850-00

Total : 51971046 3102356 48685692.00

39

Due to on line Collection of property tax made by E-Seva on behalf Municipal Corporation the postings

also made automatically in demand register.

In view of the above the total collection shown by the Revenue Section (On line figure ) not tallied with

collection shown by the Account section

The collection made by the E-Seva on behalf of Mpl. Corporation during for the months of March,

2014 to 2015. But the collected amount received from A.D .,E-Seva during the month of 4/2015 on words

duly deducting L.C, transaction charges and service tax.

Hence it is suggested that while making the entry towards collection of PT from E-Seva in cash books

the entire collection made by the E-Seva shall be shown as total receipt towards PT and the deductions done

by the AD, Seva may be shown as expenditure i.e remittance of C & Collection charge etc through Book

Adjustment

Unless the following this procedure the total amount collected towards property tax by E-Seva and

how much amount remitted by the E-Seva authorities towards Library Cess and how much amount deducted

by the E-Seva authorities towards collection charges & Service Tax there on are not reflected in the Municipal

Account.

40

Code No.9

13(7)COLLECTION OF WATER TAX THROUGH E-SEVA KENDRAS – REMITTANCE OF WATER TAX TO THE

MUNICIPAL CORPORATION THROUGH THE AD, E-SEVA, KAKINADA AFTER DEDUCTING THE TRANSACTION

CHARGES/SERVICE TAX THERE ON – NET AMOUNT WAS TAKEN AS RECEIPT UNDER THE HEAD OF WATER

TAX BY THE MUNICIPAL AUTHORITIES – IRREGULAR.

Audit reveals that the collection of Water tax by E-Seva Kendras in the Municipal area is returned back

to the Municipality from the AD, E-Seva, Kakinada by half yearly through DD’s.While sending the Water Tax

collections the AD, E-Seva, Kakinada have made the following deductions.

1. Transaction Charges: Rs. 5/- per transaction at their end.

2.Service Tax on Transaction Charges: Rs. 12.36% to Govt.,

After deducting the above amounts, the AD, E-Seva, Kakinada has sent the DD for “Net Amount” to the

concerned municipality. The same was also adjusted to treasury pass book in “002” A/c towards Water tax

collection made by E-Seva’s on behalf of MC. The Municipal authorities instead entering gross amount of the

collection in their cash book taken only net amount sent by the AD E-seva which is irregular.

For example, the total Water tax collected by the E-Seva on belalf of MC kakinada is Rs.6012937-00 and

the Water tax received by the Municipal corporation after deductions during the year is Rs. 5976397-00shown

below for ready reference.

Sl.

No. Period

WT collected

by E-Seva

deductions

Transaction

Charges

ST @

12.36

%

NNet amount

received by MC

1 3/2014 670125 1800 222 668102-00

2 4/2014 62100 230 28 61842-00

3 5/2014 130000 405 50 129545-00

4 6/2014 1167450 7400 915 1159135-00

5 7/2014 1014200 6130 758 1007312-00

6 8/2014 333676 1755 217 331704-00

7 9/2014 504700 2510 310 501880-00

8 10/2014 96975 435 54 96486-00

9 11/2014 39600 195 24 39381-00

10 12/2014 279300 1300 161 277839-00

11 1/2015 677711 4395 543 672773-00

12 2/2015 1037100 5965 737 1030398-00

6012937 32520 4019 5976397-00

Hence, it is suggested that while making the entry towards collection of water tax from E-Seva in cash

books, the entire collection made by the E-Seva shall be shown as total receipt towards WT and the

41

deductions done by the AD, E-seva may be shown as expenditure i.e., Collection charges etc., through BOOK

ADJUSTMENT.

Unless follow this procedure, the total amount collected towards Water tax by E-Seva and how much

amount deducted by the E-Seva authorities towards collection charges & Service Tax there on are not

reflected in the Municipal Account.

Code No. 9

13(8) Excess water charges – allowing meters remain unrepaired –allowing minimum rate –

irregular – Huge loss to the funds

On verification of the meter reading cards and the register of excess water charges it is noticed that

maximum number of meters have been continued in the state of disfunction of a considerable period of time

and the excess water charges are collected at the minimum rate which was a blessing in disguise for the

consumers in evading the excess water charges ultimately causing loss to the Municipal funds. According to

the rules of excess water charges the consumer is primanly responsible to get their meters repaired and to

keep them in working condition or else the commissioner with a prior notice to the consumer has to stop the

water supply. The minimum rate is to be allowed for a reasonanable time and in the extenciating

circumstances only. Hence immediate action is need to be taken to get the meters repaired or to get the

water supply discontinued and as the meters were allowed to be continued unrepaired for a long time the

dereliction of the authorities is not desirable of Non functioning of meters:

2014-2015 METER NOT WORKING LIST

METER NOT WORKING LIST

Slin

k.

Asst.N

o Name & Adress Sl.No

Asst.No Government

1 2/16 Mutta Gopala Krishna SBI

Treasury Gandhinagar 1

1/1 Govt Veterinary Hospital

2 4/17

Officers Club 24-5-54 2 2/2 Govt Manager BSNL 8-7-1

Gandinagar

3 12/3 Smt Veerayyamma 18-13-56

Ragampeta 3

3/5 Principal Sabardnate Court

building

4 15/60 Trust Asosiation 27-4-9 Temple

street 4

4/3 District register office

5 16/31 T.Chinna Subbayya 34-5-6 Rajaji

street 5

4/6 M.R.O. Office

6 16/51 Gold & Selver Murchents

Association 36-8-6 Tilak street 6

4/12 E.E Panchayati Raj

7 17/34 Bacchu Annapurna 33-8-2/1

market street 7

5/6 R.M.C Quarters

8 17/39 T.Seshayya 43-3-35 Market street 8 5/8 Rangaraya Medical college

42

9 17/74 M.Praksha Rao37-1-34 main road 9 14/7 Head Post Office

10 29A/2 Satya sai Apartment 65-3-81

Mehar Nagar 10

15/1 Ambetkar Student Hospital

28-1-4, temple ST

11 28A/3 Sri Tirumalesha APT 65-3-8A 11 17/1 DE Telephones WARF road

12 19/4 Dackyard Superwise

J.N.Pur Brifge

2014-2015 METER NOT WORKING LIST

METER NOT WORKING LIST

Sl.No Name Asst.No.

1 The Vocational Training centre

Engineering college

Govt 5/2

2. Quarter of the S.P. of police Govt 5/3

3 RVMG Orphanage Anandanilayam Govt 5/5

4 Office of the Dist.Forest office Govt 5/11

5 Govt.Hospital buildings Duf & Dumb Govt 11/3

6 Principal fisheries training institute 46-8-

16

Govt 27/1

7 Welfare Hospitel –I 46-5-13A Govt 27/7

8 Mother Govt girsl hostel

46-13-2

27/9

9 AS Govt.Junior lollase girls

46-8-2

27/12

10 Biological Rice NFCL road

70-11c-84

30/1

11 EE Panchayat Raj NFCL Road Govt 30/4

12 Dt.sports authority N.F.C.L road Govt 30/6

13 Deputy transport commissioner road Govt 30/8

14 V.Papa Rao 9-31 Panchayat General 26/3

15 PRNJU Coastal church

49-5-11/2

General 27/11

16 Peddi reddy Sakunthala

3-17B-48/8B

General 6/82

17 President MUSQUA General 11/96

18 Y.Rajaji Kumari

70-19B-8

General 30/26

43

Code No.9

13(9) ADVERTISEMENTS - WITHOUT WRITTEN PERMISSION OF THE COMMISSIONER - FINE NOT

IMPOSED - LOSS TO THE CORPORATION - NEEDS ACTION:

According to the Section 421 of the A.P.G.H.M.C. Act, 1955 read with Section 14 of the A.P.

Municipal Corporation Act, 1994 “No Person shall without the written permission of the Commissioner,

erect, exhibit, fill or retain any advertisement whether now existing or not upon any land, building, wall,

hoarding or structure. The word” structure” in the section shall include, a farm car, omnibus any other

vehicle and any movable board used primarily as an advertisement or an advertising medium.

Further according to Section 596 of the said Act, for an Advertisement without permission, a fine

up to Rs. 1,000/- can be imposed and in no case it shall be not less than Rs. 500/-.

On verification of the records relating to tax on Advertisement it was noticed that, applications

received and permissions issued for erection, exhibit, fix or retain the advertisements for which tax was

levied during the Year 2013-14, but all the details were not furnished to audit for verification. In absence

of the details whether they levied the fee correctly or not could not be verified. Therefore it was

construed that, those advertisements were noticed during the inspections of the Town Planning personnel

and since the advertisements were exhibited without the Written Permission of the Commissioner, fine

has to be imposed ranging from Rs. 500/- to Rs. 1000/- on the owners of those advertisements. But it was

observed that no fines were imposed and as a result the Municipal Corporation suffered loss of revenue to

that extent. Therefore action would need to be taken to streamline the same to impose fine and report

compliance to audit.

Code No.9

13(10) ADVERTISEMENT TAX – TAX ON ELECTRONIC MEDIA NOT COLLECTED –

LOSS – NEEDS RECOVERY:

As per Section 7(B) of Andhra Pradesh Municipalities (Advertisement Tax Rules 1967) as

demanded in G.O.Ms.No. 266 M.A. dated 5.5.2000 the Commissioner, and Director of Municipal

Administration, Andhra Pradesh, Hyderabad instructed all the Commissioners, in the state to take

necessary action to levy advertisement tax @ 10% on the rates charged by the advertisement advaloram

basis in his Order Roc.No. 7806/2000 E1, dated 25.5.2000.

The Municipal Corporation, Kakinada has also resolved in its C.R.No. 162/dt. 25.7.2000 to take

action to levy advertisement tax @ 10% on the rates charged by the advertiser on Electronic Media

including T.V. Advertisements.

As verified from the connected records, no action was taken in this regard. Now a days the

Electronic Media is playing very important Role in Marketing through Advertisements. Had the

Municipal Corporation taken effective steps to implement the above orders it would have earned a

considerable income.

Early action would need to be taken to implement the instructions with immediate action would

need to be worked out and made good from the persons responsible.

44

Code No. 09

13 (11) D&O TRADES – D&O TRADES LICENSE FEES – DEMAND REGISTERS PROPERLY NOT

MAINTAINED – ARREAR DEMAND REGISTER NOT WRITTEN UP –

OTHER IRREGULARITIES:

As verified from the Demand Register of D&O Trades license fees, the total demand collection and

balance was certified by the Executive authority as follows.

Demand Rs. 6149977-00

Collection Rs. 5650948-00

Balance Rs. 499029-00

As per the demand Register, a sum of Rs. 499029-00 was shown as balance to be collected from the

traders for the year 2014-15. It is irregular to continue the trades without obtaining the license fee from the

Municipal Corporation authorities. It shows the negligence of the duties of the outdoor staff. Therefore

responsibility may be fixed on the concerned persons to collect the license fees immediately as it constitutes

loss to the Municipal Corporation Funds.

As per rules issued under section 262(3) of APM Act 1965 the license fees has to be collected from the

traders before 30 days of commencement of financial year.

Hence the advance collection of license fees relating to 2014-15 which was collected during the year

2013-14 in the month of February and March, 14 has to be kept in the Deposit Account for 2013-14 and it has

to be transferred from the Deposit account to license fees head for 2014-15. But the same was not done. It

was stated in audit that the advance collection for 2014-15 made during the year 2014-15 was not

transferred to deposit account and the same was included in the license fees collection for 2014-15 which is

irregular.

The arrear demand registers for the balance amount of Rs. 499027-00 for relating to 2014-15 was

not written up and produced to audit. Further arrear demand register for the years up to 2013-14 was also

not written up and produced. However a sum of Rs. 18400/- was collected towards arrears during the year

2014-15 as detailed below.

Action may be taken to collect arrear licence fees of Rs.746477.00 relating to the year 2013-14 and

Rs.499029/- for the year 2014-15. The arrears if any left over up to 2012-13 may be worked out and furnish

the correct balances to audit.

Year Amount Total Amount

2010-11 2000 18400-00 2011-12 2000

2012-13 2500

2013-14 11900

In the absence of the Arrear Demand Registers the correctness of the arrear amounts collected and

the balance if any left over could not be verified in audit

Due to non maintenance of arrear Demand Registers, the loss if any sustained would need to be

worked out and recovered from the persons responsible.

Code No. 09

45

13(12) D & O TRADES – REGISTER OF LICENSE FEES AND PERMISSIONS NOT

WRITTEN UP – IRREGULAR :

During the course of audit of D&O Trades, it was noticed that the register of license fees and

permissions was not maintained properly for the year 2014-15 According to Andhra Pradesh Municipal

Corporation Regulation of Receipts and Expenditure Rules 1968 under Part I Receipts Rule 2(3), the particulars

relating to the collection of fee and the grant of such license or permission shall be entered in the Register of

license and permissions. But as the above register was not written up properly it was not possible to verify as

to how may new licenses and permissions were given in 2014-15 and how much license fee was collected.

Further the counter foils of the trade licences issued to the traders in form 8 for the year 2014-

15 were also not made available for verification in audit. Hence action would need to be taken to written up

the above register and the loss if any sustained to the Municipal Corporation has to be recovered and

remitted to Municipal Corporation funds.

CODE NO.9

13 (13) D&O TRADES LICENSE FEES – RELEASING AS AUDIO CASSETTES AUDIO & VIDEO CASSET

LICENSE FEES NOT COLLECTED, LOSS OF REVENUE – NEEDS RECOVERY,

The Kakinada Municipal corporation has published a Gazette notification in the East Godavari District

Gazette No 74/2001 dated 15-10-2001 and the rates of license fee under D&O trades have to be collected on

that bases only. But the Kakinada Municipality was upgraded as Municipal Corporation from 6-1-05 and as

such the license fee under D&O trades needs to be increased.

As per gazette license fee of Rs. 500/- has to be collected from the trade for Audio cassettes,

Gramophones records audio and video C.D etc. But the license fees was not collected from the concerned

trades and the Trades were not taken in to the demand register of D&O trades license fee. Due to this the

Municipal Corporation sustained lose of revenue which needs to be recovered from the concerned persons

responsible and remitted to Municipality Corporation funds.

CODE.9

D & O TRADES

13 (14) NEGLIGENCE TO ADOPT ASSESSMENT SYSTEM OF CORPORTION TARIFFS TAMPERS INCOME

SOURCES LOSS TO CORPORATION.

As verified from the Gazette Notification of Local and Municipal Sheet, East Godavari No. 74/2001

dated. 15-10-2001, Roc No. 4693/96-F3, Notification finds that the present D&O Trades Gazette Notification is

approved by the Municipal Council and levied fees according to it from 25-9-2001 i.e., from after 60 days from

1-2-2002 onwards and still continues.

As the needs of the people in the Town increases the Trades will also increase according to, but, the

Municipal Corporation is unable to sought of it and fails and to enhance the license fees levied according to

Corporation Act.

46

Code No.9

13(15) D & O TRADES – SOME TRADES NOT TAKEN INTO DEMAND – HUGE LOSS – NEEDS RECTIFICATION On verification of challanas of D&O trades it was noticed that some licences were not taken in to

demand. As per Gazette No. 74/2001, dt. 19.10.2001, the trades which were shown below were not taken to

demand & licence fee collected from them. Hence action would need to be taken to collect trade license fee

from the omitted trades which were already existed in the Gazettee. Action would need to be initiated on the

concerned person or persons responsible and the amount realized and remitted to Corporation funds.

1. Blood Banks

2. Explosive Material

3. Blasting Powder

4. Mercury blasting explosive powder

5. Gun Powder

6. Nitroglycerin

7. Phospherus

8. Leave (Vistarlu)

9. Chemicals

10. Dry Coconut

11. Waste cotton

12. Cotton Seeds

13. Matchbox Manufacturing

14. Making of spirit

15. Packing Materials

16. Oil Seeds

17. Trupent oil

18. Insence sticks (Agaravatulu)

19. Cement

20. Titles & Roof Tiles

21. Bricks

22. Bamboo Sticks

23. Coir (Coconut)

24. Coal

25. Dry Fish

26. Gunny Bags

27. Dry Grass

28. Super Bazars

29. Books Binding

30. Operation theatre Materials

31. Building Centring Materials

32. Finance Company & Chit Funds

33. Video shootings

34. Laundaries

35. Telephone Bhoots

36. Petrol Bunks

37. Notified Smuggled Goods

38. Rubber sales

39. Phenol Manufacturing

40. Dairy Farms

41. Computer Training Centers

42. Cable Network

43. Dry Cleaners

44. Travelling agencies

45. Agency Offices

46 Scanning Centers

47 Spectic Cleaners

48 Dying

49 Beedi Manufacturing

50 Candle Manufacturing

51 Printing Press

52 Furniture on rent basis

53. Flowers selling

54 Pickles

Code No.9

47

13(16) TOWN PLANNING SECTION – BUILDING APPLICATIONS – CONSTRUCTION OF BUILDING –

BUILDING LICENSE FEES SHORT COLLECTED – LOSS NEEDS RECOVERY : Rs. 1,56,170-00

According to Notification issued No.34/2013, dt.28.3.2013 of Mpl. Corporation, Kakinada regarding

town planning section, Building License fees has to be collected from the applicant at the rates noted below.

Residential : B.L.F Charges :

Site approval : Total site are x 20

Plinth area License Fees : Up to 200 sq mts : Rs. 15 /-

200 to 500 sq mts : Rs. 30 /-

Above 5oo sq mts : Rs.75 /-

Sl.

No.

B.A.No. Name Building

Licence fee

to be

collected by

the Mpl.

Corporation

Rs.

Building

Licence

fees

actually

collected

Rs.

Short

collected

Rs.

1 B.A.No.218/14/G1 Smt B.Rajeswari

D.No.70-2-85/5

Ramanayyapeta

Kakinada

3990 2850 1140

2 B.A.No.225/14/G1

Sri V.Srinivasu,

D.No.3-17-23

Gudarigunta,

Kakinada

4520 2040 2520

3 B.A.No.299/14/G1 K.Satyanarayana

S.Achyutapuram

Kakinada

2420 -- 2420

4 B.A.No.697/14/G1 N.Trinadha Rao

D.No.4-25

Madhuranagar

Kakinada

4720 -- 4720

5 B.A.No.694/14/G1 M.Sivasairam

D.No.3-16-21/3

Rajyalaxminagar

Kakinada

3640 -- 3640

6 B.A.No.416/14/G1 K.Sarvani

D.No.2-194

Swamynagar,

Kakinada

1320 -- 1320

7 B.A.No.446/14/G1

M.

Ravindranathswamyna

th

D No.3-17-32/3

Kakinada

3160 -- 3160

8 B.A.No.402/14/G1 B.Vasu

D.No.2-192

Swanynagar

Kakinada

1520 -- 1520

9 B.A.No.647/14/G1

Y.V.Eswara Prasad

Gudarigunta,

2180 -- 2180

48

Kakinada

10 B.A.No.688/14/G1 Ch.Ganesh Ram

D.No.70-2-153/7A

Pilliappanna st

Kakinada

3440 -- 3440

11 B.A.No.172/15/G1 R.Ananthalakshmi

Gudarigunta,

Kakinada

6840 3420 3420

12 B.A.No.418/14/G1 M/s J.M Associates

D No.70-14-47

Siddarthanagar

Kakinada

70725 28950 41775

13 B.A.No.634/14/G1 -- 33240 26580 6660

14 B.A.No.653/2014/G1 -- 107100 89250 17850

15 B.A.No.510/2014/G1 K.Satyanarayana

Reddy

siddarthanagar

Kakinada

132000 110025 21975

16 B.A.No.742/2014/G2 Y.Nagendrakumar

D.No.68-14-4/1

Atchyutapuram Gate

Kakinada

15240 -- 15240

11 B.A.No.432/2014/G2 P. Rajakumar

D.No.21-1-5

Salipeta

Kakinada

8670 4335 4335

12 B.A.No.294/2014/G2 Sri Ch.Ramkumar

D.No.8-5-28

Venkatanarayana st

Gandhinagar

Kakinada

4960 -- 4960

13 B.A.No.282/2014/G2 K.Christophe

Premkumar

D.No.24-8-57

Katcheripeta

Kakinada

4805 -- 4805

14 B.A.No.23/2015/G2 Sri N.Venkata Raju

D.No.1-1-32

Kondayyapalem

Kakinada

6780 3390 3390

15 B.A.No.154/2015/G2 Sri R.Srinivasarao

D.No.1-1-65

Military Road

Kondayyapalem

Kakinada

680 -- 680

16 B.A.No.91/2015/G2

Sri P.Venkata

Ramanayya

D.No.10-5-35

Nageswararao st

Ramaraopeta

Kakinada

5020 -- 5020

Total :-Rs. 1,59,590/-

Code No.9

49

13 (17) TOWN PLANNING SECTION – BUILDING APPLICATIONS – SHORT COLLECTION OF BUILDING

LICENCE FEES – NEEDS RECOVERY : Rs. 53,057-00

According to Mpl. Corporation resolution, The applicant who is seeking permission for proposed

construction of building etc., has to be paid the prescribed fees, which was published in East Godavari Dist

Gazette Vide Gazette Notification issued in No.34/2013, dt.28.3.2013 by the Dist. Collector East Godavari Dist.

As verified from the building application for the year 2014-15, during the course of audit it was noticed

that the following Building Application files were approved with short collection of the necessary charges. In

view of the short collection of the following charges the Mpl. Corporation has forgone a sum of the Rs.

53,057 /- which constituted loss to its funds. The same would need to be recovered from the person or

persons responsible and credited to Mpl. Funds.

1. B.A.No.504/2014/G3

Smt V.Nageswari

D.No.16-34-63/A

Gowthaminagar, Kakinada

Total site - 241.48

Ground Floor – 161.10

First Floor - 161.10

Vacant site - 80.38

Sl.No. Details Fees to be

collected

Collected Short collection

1 Site Approval 4840 0 4840

2 Paper publication 2500 200 2300

Rs.7140.00

2. B.A No.581/2014/G3

Sri R.V.S.Murthy, D.No.30-20-1/2, Rajarammohannagar, Kakinada

Total Site – 260

G.F. – 154.33

F.F. – 154.33

S.F. – 154.33

Vacant Area – 105.67


collected




Total :Rs. 7500

3. B.A.No. 505/2014/G3

50

Sri B.G.Murthy, D.No.2-51-3, 100 Buildings, Kakinada

Total Site – 81.94,

G.F – 57.85

F.F. – 57.85

S.F.- 57.85

Vacant Area – 24.09


collected




Total :Rs. 3940

4. B.A.No.337/2014/G3

Sri B. Lovalakshmi, Dairy Form Centre, Kakinada

Total site – 81.07,

G.F. – 57.66

F.F. – 57.66

Vacant area – 23.41


collected


Rs.

1 Site Approval 6,020 0 6,020

5. B.A.No.724/2014/G3

P.Sarada, D.No.16-33-16/4, Kakinada

Tota site area – 89.18,

G.F – 57.23

F.F – 57.23

S.F – 57.23


51


collected


Rs.

1 Site Approval 1,800 0 1,800

6. B.A.No. 736/14/G3

Sri K. Ramaratna kishore, D.No.31-7.10, Rajaji st., Suryanarayanapuram, Kakinada

Total site – 379.87

G.F – 229.10

F.F. – 229.10



collected



2 Building License fee 13770 6873 6897

3 Meterial stock charges 3000 2500 500

4 Paper publication charges 2500 200 2300

Total:Rs. 17697

7. B.A.No. 744/14/G3

D.Nageswara Rao, D.No.2-34-3,Perrajupeta, Kakinada

Total site – 223.36

G.F. – 127.36

F.F. – 127.36

S.F – 127.36



collected


Rs.


8. B.A.No.663/14/G3

Sivam livings and Property Dev., D.No.16-23-45/3, Sambamurthy nagar, Kakinada

52

Total Site Area – 594.38

Stilt – 310.25

G.F – 293.95

F.F. - 293-95

S.F. – 293.95

T.F. – 293.95

F.F – 293.95



collected



Grand Total:Rs.53057.00

Code No.9

13 (18) BUILDING APPLICATIONS – NON COLLECTION OF SITE APPROVAL CHARGES – NEEDS

RECOVERY

Rs. 2,62,290 -00

According to Mpl Corporation Resolution C.R No.71 the applicant who is seeking permission for proposed

construction of building etc ., has to be paid the prescribed fees, which was published in East Godavari Dist

Vide Gazette Notification issued in No.34/2013, dt.28.3.2013 by the Dist. Collector, East Godavari District.

As verified from the Building application for the year 2014-15 during the course of audit, it was noticed

that the following building application files were approved with short collection of site approval fees, in view

of the short collection of building (Site approval) license fees the Mpl Corporation has forgone a sum of the

Rs. 2,62,290.00 which was constitutes loss to its funds. The same would need to be recovered from the

person or persons constitutes responsible and credited to Mpl. Funds.

Residential : B.L.F Charges :

Site approval : Total site area x 20

Sl.

No.

B.A.No. Name site

approved

Fee to be

collected Rs.

1 B.A.No.504/2014/G3 Smt V.Nageswari

D.No.16-34-63/A

Gowthaminagar

Kakinada

4840

53

2 B.A.No.581/2014/G3 Sri R.V.S.Murthy

D.No.30-20-1/2

Rajarammohannagar,

Kakinada

5200

3 B.A.No.505/2014/G3 Sri B.G.Murthy

D.No.2-51-3

100 Buildings

Kakinada

1640

4 B.A.NO.337/2014/G3 Smt B.Lovalakshmi

Dairy form centre

Kakinada

1640

5 B.A.No.372/2014/G3 S.Bhagyalakshmi

D.No.3-18A-7A

Suryaraopeta

Kakinada

6020

6 B.A.No.724/2014/G3 P.Sarada

D.No.16-33-16/4

Kakinada

1800

7 B.A.No.736/14/G3 Sri K.Ramaratna Kishore

D.No.31-7-10

Rajaji st.,Kakinada

8000

8 B.A.No.744/14/G3 D.Nageswararao

D.No.2-34-3

Perrajupeta,

Kakinada

4480

9 B.A.No.610/2014/G3 J.V.V.Satyanarayana

D.No.16-37-4

Sambamurthynagar,Kakinad

a

5020

10 B.A.No.640/2014/G3

B.Rajendra

D.No.59-8-38

Jagannadhapuram

Kakinada

4460

11 B.A.No.663/14/G3 Sivan Livings & Property Dev

D.No.16-23-45/3

Sambamurthynagar,

Kakinada

11900

12 B.A.No.194/2014/G3 M.Srihari

D.No.2-3-3

Perrajupeta,

Kakinada

10400

13 B.A.No.286/2014/G3 Smt S.Parvathidevi

D.No.3-16C-5

Santhinagar,

Kakinada

11160

14 B.A.No.360/14/G4 Sri B.Ramakrishna Raju

Suryaraopeta,

Kakinada

6440

15 B.A.No.386/14/G4 Sri D.A.Venkatesh

D.No.68-11-4/10

Ramanayyapeta

Kakinada

6700

16 B.A.No.691/14/G1 Sri I.Veerabhadra rao

D.No.68-10-8

Ashoknagar

Kakinada

13480

54

17 B.A.No.291/14/G4 Sri A.Visweswara Gupta

D.No.69-3-14

Nagavama,,

Kakinada

4520

18 B.A.No.575/14/G4 Sri A.S.K.Ansari Jaffari Ali

D.No.16-24-27

S.M.Nagar

Kakinada

4440

19 B.A.No.263/14/G4 Smt B.Babu

D.No.5-4-34

Mummidivari St.,

Kakinada

2020

20 B.A.No.270/14/G4

D.No.3-20-1/13

Ramamchariraj

nagar,Kakinada

3360

21 B.A.No.273/14/G4

Sri G.N.V.S.Varaprasad

D.No.20-1-48/1

Subash Road

Kakinada

2620

22 B.A.No.586/14/G4 Smt B.Bhimeswari

D.No.67-23-1

Nagamallithotajunction,

Kakinada

4620

23 B.A.No.598/14/G4 S.K.Parveen

D.No.26-3-7

R.R.Road,Kakinada

2340

24 B.A.No.257/14/G4 Smt M.Ratnam

Revenue colony

Kakinada

3360

25 B.A.No.240/14/G4 Sri P.Srinivas

D.No.16-22-12

Venkateswaranagar

Kakinada

6460

26 B.A.No.242/14/G4 Sri Md. Vazeeruddin

D.No.17-11-1/A

Kakinada

5020

27 B.A.No.595/14/G4

Sri A.China Subrahmanyam

D.No.1-1A-14/1/1

Kondayyapalem,

Kakinada

3900

28 B.A.No.597/14/G4 Sri A.Rajababu

D.No.28-9-48/13

Ashoknagar

Kakinada

2200

29 B.A.No.532/14/G4 Sri B.Venkata

Subrahmanyam

D.No.15-9-2

Satyaprasannanagar,

Kakinada

9580

30 B.A.No.609/14?G4 Sri M.V.Ramamurthy

D.No.67-1-72/2

Rajeswarinagar

Kakinada

6700

31 B.A.No.146/15/G4 Sri Sk.Anasarivali

D.No.17-11-3/A

1680

55

Revenuecolony,

Kakinada

32 B.A.No.173/15/G4

Sri S.Venkatachalam

Recharlapeta

Kakinada

5120

33 B.A.No. 18/2015/G4 Smt Rangala Durga Devi

D.No.50-1-7/E

Netaji st.,

Mainroad

Kakinada

2200

34 B.A.No.673/15/G4 Smt N.Rajeswari

D.No.17-11-4/6B

Sambamurthynagar,

Kakinada

5020

35 B.A.No.682/14/G4 Sri K.Venkateswararao

Pydavari st.,

Kakinada

4460

36 B.A.No.703/14/G4 Smt M.Mahaboo

bunnisabegum

D.No.67-23-3

Ashoknagar

Kakinada

4620

37 B.A.No.725/14/G4 Sri Sayyed Samayullaha,

Revenue colony

Sambamurthy

nagar,Kakinada

3360

38 B.A.No.737/14/G4 Smt P. Suryakumari

D.No.1-12/49/1

Kondayyapalem,

Kakinada

1840

39 B.A.No.738/14/G4 Sri A.Veerabhadrarao

Ramanayyapeta,

Kakinada

4020

40 B.A.No.8/15/G4 Sri M.Durgalaxmi

Revenue colony

Sambamurthynagar

Kakinada

1680

41 B.A.No.9/15/G4 S.M.Venkanna Babu

Ashoknagar,

Kakinada

4900

42 B.A.No.45/15/G4 Smt Shaik Bathulara Begum

Block No.16

Pallamrajunagar,

Kakinada

4640

43 B.A.No.71/2015/G4 Sri S.Thalupulanaidu

S/o Nookaraju

D.No.3-20-1/5

Rajaramamohanrajunagar,

Kakinada

4880

44 B.A.No.417/14/G1 Ch.Ganesh Ram

D.No.70-2-153/2A

Ramanayyapeta,

Kakinada

3460

45 B.A.No.403/14/G1

N.Chandrasekhar

D.No.4-81

S.Atchyutapuram,

2320

56

Kakinada

46 B.A.No.614/14/G1 P.V.V.Satyakumar

D.No.2-196

Madhuranagar,

Kakinada

3720

47 B.A.No.612/2014/G2 Y.S.T.Prabhakara Rao

D.No.64-1-1

Pratapnagar,

Kakinada

2300

48 B.A.No.570/2014/G2

P.Usharani

D.No.9-4-19

Gandhinagar,

Kakinada

2440

49 B.A.No.384/2014/G2 G.Satyanarayana

D.No.8-3-1/1

Gandhinagar,Kakinada

1940

50 B.A.No.154/2015/G2 Sri R.Srinivasa Rao

D.No.1-1-65

Military road,

Kondayyapalem,

Kakinada

680

51 B.A.No.91/2015/G2 Sri P.Venkata Ramanayya

D.No.10-5-35

Nageswararao St.,

Ramaraopeta,

Kakinada

5020

52 B.A.No.372/2014/G3 S.Bhagyalaxmi

D.No.3-18A-7A

Suryaraopeta

Kakinada

6020

53 B.A.No.724/2014/G3 P.Sarada

D.No.16-33-16/4

Kakinada

1800

54 B.A.No.610/2014/G3 J.V.V.Satyanarayana

D.No.16-37-4

Sambamurthynagar,

Kakinada

5020

55 B.A.No.640/2014/G3 B.Rajendra

D.No.59-8-38

Jagannadhapuram

Kakinada

4460

56 B.A.No.194/2014/G3 M.Srihari

D.No.2-3-3

Perrajupeta

Kakinada

10400

57 B.A.No.286/2014/G3 Smt S.Parvathidevi

D.No.3-16c-5

Santhinagar,

Kakinada

11160

Total :-Rs. 2,62,290.00

57

Code No.9

13 (19) TOWN PLANNING SECTION – OPEN SPACE CHARGES WERE NOT COLLECTED

Rs. 15,88,875-00

According to Notification issued No.34/2013, dt. 28.3.2013 of Mpl. Corporation, Kakinada regarding town

planning section. In the case of unapproved layouts Open Space Charges at rate of 14 % has to be collected

on document value along with building license fee.

But the following instant cases open space charges were not collected..Hence early action would need

to be taken to collect the open space charges from the applicant or from the town planning authorities as

follows.

Sl.No. B.A.No. TSA Sq Mts Document Value Open space charges to

be collected

1 B.A.No.306/14/G1

Ch.Satyavathi

A.B.Colony

Ramanayyapeta

Kakinada

100.32 12,00,000 /- 12,00,000 x

14%=1,68,000 /-

2 B.A.No.219/14/G1

M.Rajagopalarao

Bondagunta

Kakinada

198.35 3,34,600 /- 3,34,600 x 14 %=

46,844 /-

3 B.A.No.335/14/G1

M.Nageswararao

D.No.2-83

Swamynagar

Kakinada

100.22 3,20,000 /- 3,20,000 x 14% =

44,800 /-

4 B.A No.299/14/G1

K.Satyanarayana

S.Achyuthapuram

Kakinada

120.62 6,85,300 /- 6,85,300 x 14 %=

95,942 /-

5 B.A.No.498/2014/G1

S.Devamani

D.No.4-21

S.Achyuthapuram

Kakinada

254 9,98,600 /- 9,98,600 x 14 % =

139728 /-

6 B.A.No.497/2014/G1

V.Veera Radha

D.No.1-90/2

S.Achyutapuram,

Kakinada

126 675000 6,75,000 x 14%=

94,500

7 B.A.No.497/2014/G1

N.Suryachandrarao

D.No.3-17-37

Gudarigunta,

Kakinada

87 5,50,000 /- 5,50,000 x 147 %=

77,000 /-

8 B.A.No.473/14/G1

D.Suryanarayana

D.No.3-17-50

Gudarigunta

Kakinada

10,99,478 /- 10,99,478 /- x 14%=

153927 /-

9 B.A.No.697/14/G1

N.Trinadharao

D.No.4-25

Madhuranagar,

238 9,99,600 /- 9,99,600 /- x 14%=

1,39,944 /-

58

Kakinada

10 B.A.No.647/14/G1

Y.V.Eswara Prasad

Gudarigunta

Kakinada

109 14,00,000 /- 14,00,000 /- x 14%=

1,96,000 /-

11 B.A.No.688/14/G1

Ch.Ganesh Ram

D.No.70-2-153/2A

Pilli Appanna st.,

Kakinada

172.73 6,34,000 /- 6,34,000 /- x 14%=

88,700 /-

12 B.A.No.605/14/G1

KSVV Satyanarayana

D No.3-48

Madhuranagar

Kakinada

115 10,98,500 /- 10,98,500 /- x 14%=

1,53,790 /-

13 B.A.No.741/15/G1

Veera Nagababu

D.No.3-173

S. Achyutapuram

Kakinada

167.18 5,00,000 /- 5,00,000 x 14%=

70,000 /-

14 B.A.No.27/2015/G2

Sri B.Srinivasa Rao

D.No.64-9-10/A

S.Achyutapuram

Kakinada

60 8,55,000 /- 8,55,000 x 14%=

1,19,700 /-

Total :Rs. 15,88,875-00

59

Code No.9

13 (20) TOWN PLANNING SECTION – BETTERMENT CHARGES NOT COLLECTED FOR UNAPPROVED

LAYOUT :-

Rs.2,74,000-00

According to Notification issued No.34/2013, dt.28.3.2013 of Mpl. Corporation, Kakinada regarding

town planning section, in the case of unapproved layouts betterment charges at the rate of Rs.125 /- per sq

mts (Residential) has to be collected along with building licence fees.

But in the following instant cases Betterment charges were not collected. Hence early action would

need to be taken to collect the betterment charges from the applications or from town planning authorities as

follows.

Sl.No. B.A.No. and address of the

applicant

TSA Sq mts Betterment Charges

1 B.A.No.306/14/G1

Smt Ch. Satyavathi

A.B.Colony,

Ramanayyapeta,

Kakinada

100.32 101 x 125=12,625-00

2 B.A.No.219/14/G1

M.Rajagopalarao

D.No.70.18-12/3

Bondagunta,

Kakinada

198.35 199 x 125 = 24,875 /-

3 B.A.No.224/14/G1

N.Sujatha

D.No.70-2-85/5A

Ramanayyapeta

Kakinada

81.67 82 x 125 = 10,250 /-

4 B.A.No.225/14/G1

V. Srinivasu

D.No.3-17-23

Gudarigunta

Kakinada

125.55 126 x 125= 15,750 /-

5 B.A.No.299/14/G1

K.Satyanarayana

S.Achyatapuram

Kakinada

120.66 121 x 125 = 15,125 /-

6 B.A.No.422/14/G1

A.Srinivasu

D.No.3-65

Madhuranagar

Kakinada

163.94 164 x125=20,500 /-

7 B.A.No.558/2014/G1

P.Chittibabu

D.No.18-12-3

Bondagunta,

Kakinada

240.63 241 x 125= 30,125 /-

8 B.A.No.555/2014/G1

N.Srinivasu,

Bondagunta,

Kakinada

306 306 x 125= 38,250 /-

9 B.A.No.498/2014/G1

S.Devamani

254 /-254 x 125=15,750 /-

60

D.No.4-21,

S.Achyutapuram

Kakinada

10 B.A.No.497/2014/G1

V.V.Radha

D.No.1-90/2

S.Acyutapuram

Kakinada

126 126 x 125 /- = 15,750 /-

11 B.A.No.688/14/G1

D.No.70-2-153/2A

Plilliappanna st.,

Kakinada

172.73 173 x 125 = 21,625 /-

12 B.A.605/14/G1

K.S.V.V.Satyanarayana

D.No.3-48

Madhuranagar

Kakinada

115 115 x 125 = 14,375 /-

13 B.A.No.745/15/G1

Veera Nagababu

D.No.3-173

S.Achyutapuram

Kakinada

126.34 127 x 125 = 15,750 /-

14 B.A.No.80/2015/G1 126.34 127 x 125=15,750 /-

15 B.A.No.27/2015/G2

Sri B.Srinivasarao

D.No.64-9-10/A

S.Achyutapuram,

Kakinada

60 60 x 125 = 7,500 /-

Total :-Rs. 2,74,000-00

61

Code No. 9

13 (21) TOWN PLANNING SECTION – RAIN WATER HARVESTING CHARGES – NOT COLLECTED :

Rs. 25,521-00

According to Municipal Corporation Resolution CR.No.71 dt.23.03.2013, The applicant who is seeking

permission for proposed construction of building etc., has to be paid the prescribed fees,( 25/- per Sq.Mtr on

Total site area), Which was published in East Godavari District Gazette Notification issued in No.34/2013

dt.28.3.2013 by the District Collector, East Godavari District.

As verified from the building application for the year 2014-15 during the course of audit, it was

noticed that the following Building Application files were approved with short collection of RWHS charges. In

view of the short collection of Rain Water Harvesting Charges, the Municipal Corporation has forgone a sum

of the Rs. 25521.00 which was loss to its funds. The same would need to be recovered from the person or

persons responsible and credited to Municipal Funds.

S.NO. BANo.&Address of the

applicant.

TSA in

Sq.Mtrs

RWHS To be

collected

RWHS

already

collected

Difference

Amount.

1 B.A.No.282/2014/G2

K.Christopher

Premkumar

D.No.24-8-57

Katcheripeta

Kakinada

168.44 Sq.

Mts. X 25/-

4,225 --- 4,225-00

2 B.A.No.582/14/G1

P.Sakuntala

D.No.3-17-48/8B

Sriramasanjeevanagar

Kakinada

698.48 Sq mts

x 25

17,462 0 17,462-00

3 B.A.No.633/14/G1

Bashir Mohamadkhan

D.No.70-34 A-10

R.T.C. Colony,

Kakinada

153.35 Sq mts 3,834 /- 0 3,834 /-

Total :-Rs. 25,521-00

62

Code No.9

13 (22) BUILDING APPLICATIONS – SHORT COLLECTION OF DEVELOPMENT CHARGES NEEDS

RECOVERY : Rs.30758-00

As per G.O.Ms.No.158 MA & UD Department dt.22.3.1996 for approval of building plans development

fees has to be collected @ Rs. 14 /- per mts on construction area and Rs. 5 /- per mts on vacant site area.

As verified from the building applications for the year 2014-15, during the course of audit. It was

noticed that the following Building applications files were approved with short collection of Development

charges. In view of the short collection of building licence fees the Mpl.Corporation has forgone a sum of the

Rs. 30,758-00 which constitutes loss to its funds. The same would need to be recovered from the

person or persons responsible and credited to Mpl. Funds.

Sl.No. Details To be collected Collected Short collection

1 B.A.No.206/14/G1

Buildup area x 14

252x14=

3528 1764 1764

2 B.A.No.208/14/G1

Buildup area x 14

266 x 14

3724 2660 1064

3 B.A.No.510/14/G1

Buildup area x 14

1760x14

24640 20538 4102

4 B.A.No.653/2014/G1

Build up area x 14

1428 x 14

19992 16660 3332

5 B.A.No.502/14/G1

Buildup area x 14

25956 18158 7798

6 B.A.No.305/2014/G1

Build up area x 14

942 x 14

13188 10556 2632

7 B.A.No.353/2014/G1

Build uparea x 14

112x14

31052 25872 5180

8 B.A.No.178/15/G1

Buildup area x 14

112 x 14

1568 1120 448

9 B.A.No.634/14/G1

Buildup area x 14

1108 x 14

15512 12404 3108

10 B.A.No. 282/2014/G2

Buildup area x 14

95 x 14

1330 -- 1330

Total :-Rs. 30,758-00

63

Code no.9

13(23) TOWN PLANNING – DEVIATIONS IN CONSTRUCTION – IN EFFECTIVE VIGILANCE OF TOWN

PLANNING WING IRREGULAR – NEEDS EARLY ACTION: Rs. 33,810-00

On verification of the MLs. Of property tax for the year 2014-15, it was noticed that there were

huge No. Of deviations in constructions between the approved plan and the actual construction. Due to lack

of co-ordination between two wings in corporation i.e. town planning and revenue section. There was a wide

scope for evasion of required fee and it exposes the failure of town planning section.

Hence action would need to be taken to get all the wings of M.C. activated to raise the income by

ensuring the effective liaison among them. The loss caused due to evasion of building fees if any on the

following buildings would need to be worked out and recovered from the person or persons responsible.

S.L Particulars & Measurements

As per approved plan

Actual construction as

per M.L

Additional

Constructions Area

Loss

1 Pyala.Satyavathi ,

Ass.No.1060070029

BA.No.125/G+2/Dr.No.42-5-7,

T4

Permission

GF 33-02

FF 33-19

SF 33-19

Residence

GF 52.82

1.82

SF 63.19

GF 21.62

FF 30.00

SF 30.00

81.62

X 7=571.00

600-00

P.H.Y

P.97 of ML

Register

2 K.Sathish,

Ass.No.1060070030

BA.No.279/14

Permission

GF 50

FF 50

SF 50

GF 68.69

FF 83.83

SF 83.83

GF 18.68

FF 33.83

SF 33.83

86.34

X 7=604

P.99 P.H.Y of

ML Register

635.00

3. Pulavarthi SithaRamaMurthy

P.53 17th ward , G3

BA.No.72/2014/Dt.13-1-2015

Ass.No.1060070095

Dr.No.33-1-18/2,

Permission

GF 15.21

FF 30.52

45.73

GF 54.5(N.R)

FF 54.5

SF 54.5

153.50

39.29 X 58=2298

23.98 X 14=334

2632(1.756)

54.5 X 28=U/c2632

4622

P.HY

64

4 K.Gershon Kumar

, Ass.No.1060069377

Teachers Training School

Dr.No.59-8-38/13

Permission

GF 392.04

FF 392.04

(NR) P.69(23 &26

ward Vol.3)

GF 450.32

FF 712.81

1163.13

GF. 58.28 X 10=

583.00

FF.320.77

X 14=449.00

379.05

5074 X

1.256

8909-00

P.HY

5 P.Samylu Raju

Ass.No.1060068603

BA.No.477/13/G1

Dr.No.70-19-/6/2

Ward No.30, 2014-15

Permission

GF 55.14

FF 45.28

SF 45.28

GF 56.32

FF 67.84

SF 67.84

48.30

R (O)

U/C

51-00

P.HY

6. Sri G.Veera venkata

Nageswarao Ward

No.3/2014-15

Ass.No.1060069181

Dr.No.70-2-94 C,

BA.No.563/2012/G1 Dt.12-4-

2012

GF 100.96

FF 100.96

SF 100.96

302.88

GF 156.13

FF 167.31

SF 167.31

490.75

T.F 32.43

187.87 X 7 =1315

U/c 1315

1380

P.HY

7 V.Venkata Raman

Ass.No.1060068283

BA.No.209/G2

Dr.No.7-1-25/7

Dt.9-4-2013

GF 64.04

FF 32.25

S.F 33.25

GF 78.28

FF 78.28

SF 37.08

Wef 1-4-14

64 X 9 =576 X

1.05 =605

wef

605-00

P.H.Y

8 Sri A.Sai Krishna , 2nd ward

Ass.No.1060069390

BA.No.544/2012/G2

Nursing school

Dr.No.8-1-17/

Permission

GF 129.96

FF 129.96

S.F 129.96

GF 384.18

Wef

254.29 X 17

Rs.4322=00 X1.756 NR

7589-00

1-4-14

9. G.Varahalaya

Dr.No.70-2-67/1

BA.No.435/13/G1 Ward

GF 84.80

FF 150.48

SF 150.48

54.3

99.79(R)

154.09 X 7=1079.00

1132-00

65

No.30/14-15 page No.56

GF 96.18

FF 96.18

S.F 50.39

10. U.Veera Swamy

Asst. No.1060070249

Dr.No.70-339/1 Zone -1


No.30/2014-15

GF 162.69

SF 162.69

T.F 162.69

GF 150.39

FF 214.60

SF 214.60

51.91

51.91

103.82 X 7=727 X 1.05

Addl.Construction

763.00

U/c not

imposed

11. K.Sarvaswara Rao

Asst. No.1060069179,

Dr.No.70-113-10


No.30/2014-15

GF 96.60

FF 166.95

B.L 266.91

GF 95.45

FF 95.45

190.90

76.00 X 7 M2

532

558-00

P.H.

12. A.Rama Rao

Asst. No.1011069999,

Dr.No.3-17-46/4/2


No.6/2014-15

GF 132.84

FF 132.84

SF 132.84

398.91

GF 177.41

FF 177.41

SF 177.41

532.23

133.32 X 8

1067-00

U/C 1067-00

2241.00

13 K.Arun Jain, Kumar jain

Asst. No.1060067085

Dr.No.37-6-36


No.17th 2013-14

GF 64.10

FF 64.10

50.88

67.58

67.58

3.48 X 28 =97 (NR)

67.58 X 9=608 R(O)

170-00

638-00

808-00

P.H.Y

14. V.Krishna

Asst. No.1060067723

Dr.No.37-1-33


No.17th 2013-14

GF 37.12

FF 37.12

44.00

44.00

6.88 NR

6.88

13.76 X 58=

798 X 1.756 MRV

U/c 2802-00

1401-00

P.H.

15. M.Uma

Asst. No.69215

Dr.No.70-1913-1131/1C

BA.No589/2013/G1 Ward

30th , No.14th Zone 2013-14

GF 118.85

FF

G.F 144.90 26.05 X 55=1433

X1.356=

U/c for

Addl.construction not

imposed

2516=00

P.H.Y of

ML

Register

Total:Rs. 33810.00

Code No. 9

66

13(24) ERRECTION OF CELL TOWERS – NON – INITIATION OF REQUIRED ACTION :

The following audit observations were made during the scrutiny of the records pertaining to Revenue

& Town Planning.

1. a) Survey was not conducted for identification of cell towers erected by the cell companies and the

details of cell towers erected (viz) name of cell company which erected particulars of owner of the building on

the top of which towers were erected, address of the building, property tax assessment number and Property

Tax being paid were not obtained and shown

b) Notices were not issued to the Cell company/House owners to obtain the required permission by the

Municipal Corporation and for payment of required fee.

2. The Buildings on the top of which cell towers were erected were not declared as commercial buildings and

not recorded so in the records of property Tax wing.It is the failure of revenue sectionand loss to the

corporation.

3. The Property Tax as applicable in respect of Commercial /non-residential buildings was not being collected

from the date of erection of cell tower by the company on the top of buildings. Reasons for non-collection of

differential P.T. from the house owners were not available on record.

Action would need to be taken to furnish the particulars of such buildings to the Revenue section to

assess tax on commercial buildings and report the compliance to audit.

67

Code No.9

13(25) NON UTILISATION OF AMOUNTS COLLECTED TOWARDS RAIN WATER HARVESTING

STRUCTURES FOR THE INTENDED PURPOSE NEEDS ACTION:

During the course of audit, it was noticed that building license fee from the applicants who are

seeking approval for house plans and permission for construction houses/apartments being collected along

with Rain Water Harvesting Structures/pits for ground water recharging and preventing depletion of ground

water in the permission of houses @ Rs.25/- per Square meter.

But the records are evident that the amount collected for the above purpose was not kept in

separate account but credited to General Funds. Amount collected was not utilised for the purpose for which

the applicants paid the same. New construction of RWH structures and tree guards to the houses in spite of

the collection of amount from the house owners was not in order. Diverting the public money by keeping in

the General Funds without utilising for the purpose for which collection was made towards construct ion of

RWHS is irregular.

Therefore action would need to be taken to utilise the amount for the intended purposes and

intimate the compliance to audit.

Code No.9 13(26) SHOPS - SHOP ROOMS - LEASE PERIOD EXPIRED - BUT THE SAME TENANTS ARE CONTINUED WITHOUT ENHANCING THE Rent – LOSS OF REVENUE Rs. 21,25,400.00

On verification of the miscellaneous Demand Register (MDR) it was noticed that the lease period for

various Shop Rooms was expired on various dates, the same tenants were continued during the year 2014-15

without any action being taken for enhancing the rents. As per the rules in force, the Corporation should

conduct a fresh auction or the rent to be enhanced @ 33 1/3 % of the previous lease amount. But the

Corporation authorities have not taken any action either to conduct fresh auction or to enhance the lease

amount as a result of which the Municipal Corporation sustained loss to a tune of Rs. 2125400.00 as

detailed below for the year 2014-15 and the same would need to be recovered from the person or persons

responsible and credited to General fund account under intimation to audit.

Encl : Excel Statement enclosed:


paraNo,13(26))


SlNo. shop No.

Name of the Renter Amount of

each instalment

Arrear Current Total Total

Collection of Kist

Balance to be

collection of

1 2 3 4 5 6 7 8 9 I.MARKET SHOPING COMPLEX

1 1 Karri Bhavani 3100 32151 37200 69351 69351 0 2 2 Mankinatammayya 1700 0 20400 20400 20400 0 3 3 Karri Bhavani 3150 61482 37800 99282 0 99282 4 4 Karri Bhavani 30473 30473 3720 67673 2500 65173 5 5 Bonda Satyanarayana 3100 27473 37200 64673 55373 9300

68

6 6

Kutadi China Satyanarayana 1700 18671 20400 39071

36,871 2200

7 7

Saidurga mahila swayam sakthi sangam

3100 31973 37200 69173 59873 9300 8 8 Pusharala Kamaraju 3100 12578 37200 49778 45900 3878 9 9 Dammuramana 1267 0 15204 15204 12670 2534 10 10 M.Adinarayana 1267 5937 15204 21141 18607 2534 11 11 Varasala Suryarao 1700 20400 20400 11900 8500 12 12 K.Venkataramana 3100 9958 37200 47158 31000 16158

13 13

Pemmanaboyidi sattibabu 3100 10727 37200 47927 46050 1877

14 14 Durgaviswanadham 3100 0 37200 37200 37200 0 15 15 Velaga Venkhtanaidu 1700 0 20400 20400 20400 0 16 16 Pulavarthi Ramakrishna 3100 27524 37200 64724 40300 24424 17 17 Gajjavarapu Mahesh 3300 0 39600 41287 0 41287 18 18 N.AnandaRao 3300 0 3960 39600 0 39600 19 19 G.V.V.Satyanarayana 3100 2813 37200 40013 36913 3100 20 20 V.V.Satyanarayana 3100 1081 37200 38281 32081 6200 Total: 80557 272841 569088 912736 577389 335347

II.BANGARUVARI CHOULTARY SHOPING COMPLEX 1 1 Pusupuleti.Anjaneyulu 3500 2057 40557 42614 35644 6970

2 2 Tekumoodi Ramu 3500 1829 40329 42158 38658 3500 3 3 Grandhi Krishna 3100 10609 37200 47809 0 47809 4 4 D.Srinivas 3500 0 41033 41033 37533 3500 5 5 Devi.Ratnam 2500 1797 29297 31094 19594 11500 6 6 S.Subrahmanyam 2500 1465 28965 30430 25430 5000 7 7 Sanpaka.Padmavathi 2500 1465 28965 30430 27930 2500 8 8 Sandaka Parvathi 2500 1465 28965 30430 27930 2500 9 9 Sandaka.Padmavathi 2500 1465 28965 30430 27930 2500 10 10 D.Srinivas 1800 1124 20924 22048 20248 1800 Total: 27900 23276 325200 348476 260897 87579

III.S.R.M.T.OPPOSITE SHOPING COMPLEX

1 1 Bududa.Arunakumar 17600 71950 211200 283150 0 283150 2 2 Ajitkumarchratia 6256 37224 75072 112296 25024 87272 3 3 Champatlal 6184 0 74288 74288 74208 80 4 4 Amitkumar Jain 6001 11319 72012 83331 54009 29322

5 5 Visalandhra book house 17500 0 210000 210000 210000 0

6 6 Budida Arunakumar 18500 247742 222000 469742 56500 413242 7 7 Ch.Durgaprasad 7050 169200 84600 253800 84600 169200 Total: 79091 537435 949172 1486607 504341 982266

IV. JAGANNADAPURAM SHOPING COMPLEX

1 1 V.Vivekandaraju 4400 17600 52800 70400 39600 30800 2 2 G.Seshagirirao 4600 40673 55200 95873 178674 -82801 3 3 G.V.V.Satyanarayana 4600 19660 55200 74860 50000 24860 4 4 P.Venkateswarao 0 0 0 0 0 0

69

5 5 Ch.S.V.V.B.Nageswara Rao 0 0 240000 0 64800 -64800

6 6 V.Srinivasarao 1400 45753 16800 62553 16800 45753 7 7 M.Panasaramana 1367 52567 16404 68971 16404 52567 8 8 V.Vivekkanadaraju 4600 31717 55200 86917 73601 13316 Tota: 20967 207970 491604 459574 439879 19695 V. ANANDABHARITHI SHOPING COMPLEX

1 1

Srikrishna Motar & engineering woorks 2667 0 32004 32004 21336 10668

2 2

Srikrishna Motar & engineering woorks 2667 21336 32004 53340 54672 -1332

3 3

Srikrishna Motar & engineering woorks 2667 69008 32004 101012 81344 19668

4 4 MD Naseen Naiser 2667 16007 32004 48011 35715 12296 5 5 Naseerkhan 2667 22328 32004 54332 46789 7543 6 6 Tsramurthy 2667 8004 8004 16008 11000 5008 7 7 YBS Ramachandra rao 2667 0 32004 32004 32004 0 8 8 M.Sarvarayudu 2667 0 32004 32004 24003 8001 9 9 Y.Dattareya Reddy 2667 72260 104264 104264 34264 70000 10 10 S.Kesava Swamy 2667 0 32004 32004 26670 5334 11 11 EVP Swaroop 889 1778 10668 12446 10668 1778 12 12 P.Madhavareddy 667 890 8004 8894 7337 15570

Total: 28226 211611 386972 526323 385802 154534 VI .BOGGAVARAPUAYURVEDIC HOSPITAL SHOPING COMPLEX

1 1 S.SREEDEVI 2400 4800 28800 33600 14400 19200

2 2

A.NARAYANARAJU& S.APPARAO 2400 17000 28800 45800 51637 -5837

3 3 P.SRONIVAS 2350 10400 28200 38600 33900 4700 4 4 S.D.N.PRASAD 3067 0 36804 36804 27603 9201 5 5 K.SIREESHAKUMARI 1300 0 15600 15600 11700 3900

6 6

MALIREDDY CHARITABLE TRUST COMMUNITY RADIO

STATION 3003 3025 36063 39061 36024 3037 Total: 14520 35225 174267 209465 175264 34201 VII.MUNCIPAL OFFICE ID.SMT.SHOPING COMPLEX

1 1 G.V.Satyanarayana 2500 0 30000 30000 27500 2500 2 2 G.R.C.H.Jyothi 2500 49500 30000 79500 52800 26700 3 3 Mallipudi Srinu 2500 7500 30000 37500 37500 0 4 4 D.Lakshminarayana 1250 15000 15000 30000 30000 0 5 5 Aslaam.mohammad 2500 27500 30000 57500 57500 0 6 6 G.Ravikrisihna 2500 35000 30000 65000 65000 0 7 7 Adabala.Lakshmi 2500 27500 30000 57500 50000 7500 8 8 Seekoti Chakrarao 1250 17500 15000 32500 32500 0

9 9 P.S.NARAYANA MURTHY 2500 0 30000 30000 30000 0

10 10 G.VENKATESWARARAO 2500 0 30000 30000 30000 0 11 11 Kaki Sathibabu 2500 0 30000 30000 30000 0 12 12 P.Ranigrace 1250 25450 15000 40450 10000 30450 13 13 N.SrinivasaRao 2500 15000 30000 45000 17500 27500 14 14 S.Gopalakrishna 2500 22500 30000 52500 0 52500 15 15 CH.Mahalakshmi 2500 22000 30000 52000 30000 22000 16 16 Good Appati raju 1250 0 15000 15000 15000 0

70

17 17 V.Tatareddy 2500 0 30000 30000 17500 12500

18 18 Ch. Prasadareddy 2500 35000 30000 65000 58200 6800 19 19 P.Veeramani 2500 0 30000 30000 0 30000 20 20 Jodaraju 1250 1250 15000 16250 8750 7500 21 21 M.Ganapathirao 2500 0 30000 30000 20000 10000 22 22 P.Surapuraju 2500 42500 30000 72500 0 72500 23 23 K.Satyanarayana 2500 5000 30000 35000 35000 0 24 24 M.Krishnakumar 1250 5000 15000 20000 16000 4000 25 D.V.R.Raju 845 2535 10140 12675 9295 3380 Total: 53345 355735 640140 995875 680045 315830

VIII. GANDHINAGAR MARKET SHOPING COMPLEX 1 1 V.Amarkumar 3392 18488 40704 59192 40000 19192

2 2 G.Srinivasarao 3335 20000 40020 60020 56685 3335 3 3 Gadi Sudhakar 480 6720 5760 12480 12480 0 4 4 V.Ratnakumar 1884 31828 22608 54436 37480 16956 5 5 G.Srinivasarao 4750 0 0 0 28500 -28500 6 6 Ch.Bangarraju 3020 0 36240 36240 36240 0 7 7 P.Somayya 2492 2492 29544 32036 24920 7116 8 8 D.Veeraswamy 0 0 0 0 0 0 9 9 M.Satyam 4577 24078 54924 79002 49057 29945

10 10 Shop alloted to office use 0 0 0 0

11 11 K.Veera raju 2667 0 32004 32004 32004 0 12 12 P.Adinarayana 1264 2376 15168 17544 8848 8696 13 13 G.Satyanarayana 2572 0 30864 30864 30864 0 14 14 K.Subba Rao 1251 28650 15012 43662 41460 2202 15 15 K.Subba Rao 521 11714 6252 17966 16924 1042 16 16 K.Subba Rao 473 10358 5676 16034 15088 946 17 17 M.V.Satyanarayana 823 1054 7392 8446 6787 1659 18 18 B.Sannarao 823 0 9876 9876 8230 1646 19 19 Chollangi Venugopal 1750 17113 21000 38113 15750 22363 20 20 D.V.Nookalarao 1800 17670 21600 39270 0 39270 21 21 K.Venkatagiri 475 0 5700 5700 4750 950 22 22 Ch.Kalavathi 631 0 7592 7592 4417 3175 23 23 R.Veerabadrarao 873 12222 10476 22698 14365 8333 24 24 D.Syamsundar 604 8979 7248 16227 6812 9415 25 Alloted RaiithyBazar 0 0 0 0 0 0 26 Alloted RaiithyBazar 0 0 0 0 0 0 27 K.Apparap 711 5721 8532 14253 13187 1066 Total: 41168 219463 434192 653656 504848 148808 IX.GANDHINAGAR ID SMT SHOPPING COMPLEX

1 1 V.Nageswararao 500 1500 6000 7500 5000 2500 2 2 A.V.V.Satyanarayana 1280 0 15360 15360 10240 5120 3 3 CH.S.V.Rao 1280 11520 15360 26880 21760 5120 4 4 A.N.Kumar 1280 11520 15360 26880 21760 5120 5 5 T.Rajasekhar 1280 2560 15360 17920 10240 7680 6 6 M.Avinshkumar 640 7680 7680 15360 15360 0 7 7 J.Varaprasad 1280 0 15360 15360 10240 5120 8 8 K.Parvathi 1280 19200 15360 34560 34560 0 9 9 T.Rajkumar 1280 29540 15360 44900 34820 10080 10 10 S.Immaneyelu 640 1920 7680 9600 5120 4480 11 11 A.Nookaraju 480 6661 5760 12421 10501 1920 Total: 11220 92101 134640 226741 179601 47140

71

TOTAL : 2125400

Code.9

Code No.9

13(27) MARKETS (5 MUNICIPAL MARKETS ASEELS) –LEASE CONDITIONS NOT FOLLOWED – BELATED PAYMENTS

ON MONTHLY KISTIS – PENAL INTEREST – NOT RECOVERED – NEEDS RECOVERY : Rs. 10,87,573-00

During the course of audit for the year 2014-15, on verification of Miscellaneous Demand Register

together with the Sales Register, it was noticed that, auctions were conducted for 5 Municipal Market Aseels

(Except Gandhinagar and Rythu Bazar places) and the lease was confirmed in favour of Sri K.Veerabhadra

NookalaRao ,highest bidder for an amount of Rs.87,84,333 /- for the period from 1.4.2014 to 31.3.2015. But

the following lease conditions were not followed.

According to the condition No.3,lease holder should pay 1/4th of the amount to the corporation with in

7 days from the date of confirmation. But the amount was paid after lapse of many days as detailed below.

Date of payment of 1/4th Deposit amount Amount

1 Ch.No.43255/20-3-2014 1,50,000

2. Ch.No. 00080/1-4-2014 14,46,100

3. Ch.No. 00555/3-4-2014 6,00,000

21,96,100

According to condition 34 of the terms and conditions of the lease, the lessee has to pay 1/4th of the

lease

amount as deposit along with service tax 12.36% and the remaining amount in 9 monthly equal instalments

at Rs.732028/- per month along with service tax . If fails to pay before the due date, penalty of 30% per

year

(Rs.2.50 per Rs. 100 /- per month) as interest should be collected as per Cir.Roc No.9,552 /78,dt.21.4.1979 of

the

Director of Mpl.Admn., A.P., Hyd.

But the authorities have failed to collect the interest from the lease holder on the delayed payments.

The collection details are given below

p.t.o

.

72

Due date Kisti mount Date of payment Amount paid Delay in days Interest to be

collected

10th May 2015 732028 20-5-2014 732028 10 18300

10-6-2014 732028 17-6-2014 732028 7 18300

10-7-2014 732028 4-8-2014 732028 24 18300

10-8-2014 732028 2-9-2014 732028 22 18300

10-9-2014 732028 29-9-2014 732028 19 18300

10-10-2014 732028 11-11-2014 732028 31 18300

10-11-2014 732028 3-12-2014 732028 23 18300

10-12-2014 732028 22-1-2014 732028 42 36600

10-1-2015 732028 13-2-2014 732028 33 36600

Total: 6588252 6588252 201300.00

The Commissioner issued notice to the contractor to pay kisth amount along with service tax every

month promptly in letter Roc.No.877/2013/A1 Dt.7-2-2014. The reasons for the non collection of the service

tax at 12.36% on lease amount was not explained in audit. Due to non collection of service tax on lease

amount

and interest on delay in payments, the Municipal Corporation foregone Rs. 12,86,043-00 as detailed below

which

would need to be recovered from the person or persons responsible.

Service Tax =87,84,333 X 12.36/100 = Rs. 10,85,743-00

Interest on delayed payments= Rs. 2,01,300-00

12,86,043.00

Code No.9

73

13(28) Cattle pounds –LEASE CONDITIONS NOT FOLLOWED – BELATED PAYMENTS ON MONTHLY

KISTIS – PENAL INTEREST – NOT RECOVERED – NEEDS RECOVERY : Rs. 34,513-00

During the course of audit for the year 2014-15, on verification of Miscellaneous Demand Register

together with the Sales Register, it was noticed that, auctions were conducted for cattle pounds and the

sale was confirmed infavour of Sri Shake Ahamad Alli ,highest bidder for an amount of Rs.2,26,000 /- for

the period from 1.4.2014 to 31.3.2015. But the following sale conditions were not followed.

According to the condition No.3, the lease holder should pay 1/4th of the amount to the corporation

with in

7 days from the date of confirmation. But the amount was paid after lapse of many days as detailed below.

Date of payment of 1/4th Deposit Amount

1 Ch.No.43213/20-3-2014 30,000

2. Ch.No. 43214/20-3-2014 70,000

3. Ch.No. 44741/29-3-2014 26,502

-----------------

1,31,502

According to condition 34 of the terms and conditions of the lease, the lessee as to pay 1/4th of the lease

amount

as deposit along with service tax 12.36% and the remaining amount in 9 monthly equal instalments at

Rs.18,834/-

per month along with service tax . If fails to pay monthly 73ictoria73ts before the due date, penalty of 30%

per year

(Rs.2.50 per Rs. 100 /- per month) as interest should be collected as per Cir.Roc No.9,552 /78,dt.21.4.1979 of

the

Director of Mpl.Admn., A.P., Hyd.

But the authorities have failed to collect the interest from the lease holder on the delayed payments. The

collection details are given below.

Due date Kisti Amount Date of

payment

Amount paid Delay in days Interest to be

collected

10-5-2014 18,834-00 15-5-2014 18,834-00 5 470-00

10-6-2014 18,834-00 8-7-2014 18,834-00 28 470-00

10-7-2014 18,834-00 9-8-2014 18,834-00 29 470-00

10-8-2014 18,834-00 10-9-2014 18,834-00 30 470-00

10-9-2014 18,834-00 18-11-2014 18,834-00 68 470-00

10-10-2014 18,834-00 28-2-2015 18,834-00 138 2350-00

74

10-11-2014 56,502-00 28-2-2015 56,502-00 110 1880-00

169506-00 6580-00

The reasons for the non collection of the service tax at 12.36% on lease amount was not explained audit.

Due to non collection of service tax on lease amount and interest on delayed payments, the Municipal

Corporation

foregone Rs.34,513 -00 as detailed below which would need to be recovered from the person or persons

responsible.

Service Tax =2,26,00 X 12.36/100 = Rs. 27,933-00

Interest on delay payments= Rs. 6,580-00

----------------------

34,513-00

13(29) INVESTMENTS - REGISTER OF INVESTMENTS NOT PROPERLY

MAINTAINED –

CERTAIN DEFECTS NOTICED IN MAINTENANCE OF INVESTMENTS –

FDRs MATURED

NOT ENCASHED AND CONTINUED WITHOUT EXTENDING THE PERIOD

–

LOSS OF INTERESTS TO THE CORPORATION FUNDS - NEEDS

RECOVERY.

On verification of file Roc.No.6468/2004/B1,of Municipal for

Corporation, Kakinada the year up to 2014-15 it was noticed that 1)

75

The Investments Register was not maintained properly In this

regard an objection was raised vide para 11(30) in Audit Report for

the year 2013-14 however the register was now maintained for the

year 2014-15 with the following investments noted below the

register shouls be certified by the Commissioner. But the same was

not done.

1). As per the guidelines / conditions for depositing of Govt. money / funds with

Notified Banks / Institutions, every institution shall obtain proposals from at least

three notified Banks regarding the banking services and deposit interest rates

offered by them to decide on placement of funds. The consideration shall first be

safety of funds followed by the rate of interest and other banking services offered

by Banks. But on verification of records, the following omissions were noticed

which caused loss to the corporation funds. Further,

it is noticed that the amount collected towards taxes, fees etc., are deposited in SBI Account instead of depositing

in PD account and converted into term deposits since several years,The amounts were kept in various banks as FDR

and even though the period of deposit expired by the dates noted against each were not withdraw and cancelled

so far.

USEP

S.NO

DATE OF

PURCHASE RECEIPT NO. NAME OF THE BANK BRANCH FDR

AMOUNT MATURITY

DATE

Rate of

Interest

1 2 3 4 5 6 7 8

1 27.7.02 362818 ANDHRA BANK SR PET 113554 26.8.02 5(30 Days)

2 6.10.06 145659 ORIENTAL BANK OF

COMMERCE TEMPLE ST 2000000 5.1.07 5.75(90days)

Total 2113554

12TH FINANCE

1 8.8.07 700555 SYNDICATE BANK SR PET 3000000 23.9.07 5.25


COMMERCE MAIN 5000000 31.8.09 4.25

Total 8000000

MIRD

1 4.1.12 365830 CANARA BANK MAIN 2500000 1.4.12 7.25

Total 2500000

OTHERS

1 27.9.2000 45463 SBI TREASURY 2800000.00 27.10.2003 10

2 6.9.2000 201483 SBI MAIN 58000.00 6.9.03 10

3 24.10.2000 314207 SBI JN PUR 4425.00 24.10.03 10

4 5.1.04 356571 SBI TREASURY 15000.00 5.1.11 5.25

5 9.9.2000 201485 SBI MAIN 600.00 9.9.03 10

6 11.5.98 10519 SBI TREASURY 1000.00 21.1.04 12

7 13.12.07 976596 SBI COMM.BR 7368.00 13.12.08 8

8 24.1.2001 461238 SBI TREASURY 17225.00 24.1.04 10

76

9 14.12.01 92346 AB JN PUR 1425.00 13.12.02 9.25

10 21.11.01 92265 AB JN PUR 2050.00 20.11.02 9.25

Total 2907093.00

INDIAN COAST GUARD


COMMERCE MAIN 2500000 28.5.12 9


COMMERCE MAIN 2500000 28.5.12 9


COMMERCE MAIN 2500000 28.5.12 9


COMMERCE MAIN 2500000 28.5.12 9

Total 10000000

GENERAL

1 30-03-12 551172 Syndicate Bank Main Branch 5000000 14-05-12 4.50

2 04-02-14 132009 Andhra Bank Suryarao peta 5000000 04-02-15 9.00

3 21-01-14 526639 Canara Bank Kakinada 5000000 08-03-14 7.50

4 03-04-13 335151

State bank of

Hyderabad Ramarao Peta 1000000 19-05-13 7.25

5 30-12-13 345564

United Bank of

India Bhaskarnagar 10000000 14-02-14 8.00

6 30-12-13 4575053 Bank of India Bhanugudi Jn 2500000 14-02-14 6.75

7 3-04-13 124438 Syndicate Bank Main 1000000 16-05-12 5.75

8 02-04-13 408767 Syndicate Bank Main 1000000 18-05-13 5.75

9 05-03-13 913040012318084 Axis Bank Main 2500000 20-04-13 6.25

10 31-03-12 850092 Syndicate Bank Gandhinagar 1000000 30-03-13 9.35

11 30-12-11 108210

Chaitnya Godavari

Grameena Bank Ashoknagar 2500000 30-03-12 7.50

12 03-02-14 831542

State bank of

Hyderabad Ramarao Peta 10000000 03-07-14 9.15

13 05-03-13 471688 Andhra Bank Cinema Road 2500000 20-04-13 6.00

14 30-03-13 223156 Karur Vysya Bank Kakinada 1000000 7.70

15 05-04-13 416755 Vijaya Bank GGH Branch 1000000

16 01-01-14 914040000052126 Axis Bank Kakinada 2500000 8.00

17 01-06-

2015 166602 Canara Bank SME Branch 5000000 21/02/15 7.00

19 03-04-

2014 374686 Indian Bank Bhaskarnagar 5000000

03-04-

2015 9.16

20 28-02-

2014 867545110002363 Bank of India

Madhura

nagar br 2500000 28/02/15 9.05

21 17/02/14 3169 Syndicate Bank main branch 2500000 17/02/15 9.11

25 30/09/13 97683 Andhra Bank Suryarao peta 5000000 15/11/13 7.00

Total 73500000

PF 1 19.11.11 65312 SBI TREASURY 1675721 19.11.14 9.25

2 29.12.12 126286 ANDHRA BANK SRINAGAR 3217976 29.12.13 9.00


COMMERCE MAIN 5000000 29.8.12 9.60

4 18.6.13 33065736473 SBI TREASURY 10929573 18.11.13 9.00

5 30.3.13 32915385869 SBI TREASURY 15000000 30.3.14 8.75

6 28.3.13 427858 ANDHRA BANK JNPUR 5000000 28.3.14 9.20

7 12.1.10 318204 SBI TREASURY 1235946 17.12.14 7.25

8 12.1.10 318203 SBI TREASURY 1295362 17.12.14 7.25

9 12.1.10 318202 SBI TREASURY 1295362 17.12.14 7.25

77

10 21.11.09 98766 SBI TREASURY 110388 24.5.14 8.00

11 21.11.09 98768 SBI TREASURY 331657 24.5.14 8.00

12 21.11.09 98767 SBI TREASURY 110388 24.5.14 8.00

13 21.11.09 98765 SBI TREASURY 331657 24.5.14 8.00

14 10.8.02 355299 SBI TREASURY 745789 23.07.03 7.00

15 9.1.04 198153 SBI TREASURY 686773 1.9.09 5.25

16 13.01.4 198175 SBI TREASURY 188595 13.01.09 5.25

17 9.1.04 198155 SBI TREASURY 1256520 1.9.09 5.25

18 9.1.04 198154 SBI TREASURY 782744 1.9.09 5.25

19 7.11.03 356485 SBI TREASURY 337313 11.07.08 6.00

20 23.7.02 355298 SBI TREASURY 134404 23.7.03 7.00

21 27.8.03 355888 SBI TREASURY 981316 27.8.8 6.00

22 8.6.2001 110273 SBI TREASURY 110273 4.12.14 8.50

23 8.6.2001 167187 SBI TREASURY 81357 4.12.14 8.50

24 10.8.2002 355297 SBI TREASURY 1724727 31.7.13 9.10

25 25.2.2015 132903 ANDHRA BANK Kakinada 2500000 8

26 25.2.2015 8040 Syndicate Bank Kakinada 2500000 7.71

Total 57563841

BPS

1 17.03.2009 5151 ANDHRA BANK CINEMA

ROAD 1500000 17.03.2010 8.00

2 04.04.09 168343 ANDHRA BANK GANDHI NAGAR 1500000 04.04.10 8.00

3 17.03.09 136015 ANDHRA BANK JN PUR 2500000 17.03.10 8.00


5 04.04.09 156202 ANDHRA BANK SRINAGAR COLONY 1500000 04.04.10 8.00

6 02.12.09 124331 BANK OF

MAHARASHTRA KAKINADA 1000000 02.12.10 6.50

7 07.04.09 123692 BANK OF


8 06.04.09 331221 INDIAN BANK KAKINADA 1500000 05.04.10 8.00

9 18.03.09 374031 INDIAN OVERSEAS

BANK KAKINADA 1500000 17.03.10 0.00

10 6.4.09 72800pr00022850 PUNJAB NATIONAL

BANK KAKINADA 1000000 6.4.10 7.00

11 7.4.09 917936 SBH SARPAVARAM 1500000 6.4.10 8.25

12 6.4.09 403034 UCO BANK KAKINADA 1000000 6.4.10 8.50

13 4.4.09 189070 UNION BANK OF

INDIA KAKINADA 1000000 4.4.10 8.00

14 4.4.09 908793 UNION BANK OF

INDIA SRINAGAR COLONY 1500000 4.4.10 8.00

15 24.11.09 257721 VIJAYA BANK KAKINADA 1000000 24.11.10 7.00

16 28.08.09 257625 VIJAYA BANK KAKINADA 1000000 28.8.10 7.00




20 24.11.2010 5436834 BANK OF INDIA KAKINADA 4000000 23.02.11 6.25

21 01.07.10 124988 BANK OF


22 06.05.10 124810 BANK OF


23 26.2.10 134368 SBH MAINROAD 1000000 26.02.11 6.50

24 29.1.10 134343 SBH MAINROAD 1000000 29.1.11 6.50


BANK KAKINADA 2500000 02.06.11 0.00

26 4.3.11 622830 SYNDICATE BANK MAINROAD 1500000 4.3.11 6.60


28 9.6.11 2140852 BANK OF INDIA BHANUGUDI 1763326 9.6.11 9

78

29 1.10.11 5683012 BANK OF INDIA M.NAGAR 5000000 1.10.11 9.25

30 1.11.11 823068 INDIAN BANK B.NAGAR 2500000 1.11.11 7

31 4.1.12 738091034067 ING VYSYA BANK KAKINADA 2500000 4.1.12 8.7

32 28.3.12 2256969 BANK OF INDIA M.NAGAR 1000000 28.3.12 9.25

33 21.3.12 671160 INDIAN

OVERSEASBANK N.TEMPLE 1000000 21.3.12 9.5

34 29.3.12 238362

CHAITANYA GODAVARI

GRAMEENA BANK KAKINADA 2500000 29.3.12 10

35 30.3.12 2256971 BANK OFINIDA M NAGAR 2500000 30.3.12 9.25

36 25.5.12 477828 KARUR VYSYSABANK KAKINADA 2000000 25.5.12 9

37 31.3.12 5673929 BANK OF INDIA MAINROAD 2500000 31.3.12 5.5

38 7.4.12 540079 CANARABANK KAKINADA 1836600 7.4.12 9.25





BANK MAIN

BRANCH 5000000 13.9.11 9.25

43 22.6.12 653102 IOB KAKINADA 1691646 22.6.12 9.25

44 30.6.13 4575044 BOI, KKD KAKINADA 2500000 28.6.13 6.75

Total 97222845

The reasons, as to how the Corporation authorities invested the amounts for the

various periods in different banks with different rates of interest (viz.) 10.00% to 4.50% which resulted in causing

loss to the funds of the corporation was not explained in audit.

In view of the above, action would need to be taken for proper maintenance of the Register in the prescribed

pro forma along with relevant documentary evidences, rectifying the defects pointed out above.

The loss would need to be made good from the person or persons responsible and credit particulars pointed out to

audit.

79

Code No. 9

13(30) PROVIDENT FUND ACCOUNT – NOT PROPERLY MAINTAINED :

During the audit of P.F account for the year 2014-15, it is noticed that the important register like individuals

ledgers,

P.F As per the orders issued in G.O.Ms.No. 37 MA (w) HMA & UD dept.(w), dt. 16.1.1990 permission was

accorded to deposit the PF amount of Municipal employees including teaching staff with the institutions like

HDFC etc which provide higher rate of interest than the banks to cause profitable returns to the employees.

Further orders were issued in G.O.Ms.No. 670 MA 7 UD (L3) Dept. dated 05.11.2003 permission was

accorded to all municipalities / Municipal corporation in the state for payment of 7% interest per Annam on

CDF accumulations of municipal employees and municipal corporation employees in the state

After investment the provident fund collections in securities that yield a return of more than 12%.

In the changed scenario of reduced rate of interest on GPF by govt. of India, the govt. in suspension of

the orders in G.O.Ms.No. 670 MA 7 UD (L3) Dept. dated 05.11.2003, directed all the commissioners of all

unicipalities corporation to obtain from all the municipal employees as to whether their PF subscription

shall be kept in General Funds or be invested / deposited on the post offices/ govt. securities / govt.

guaranteed securities in the following pattern.

1. Govt. Securities 50%

2. State / Central Govt. 25% guaranteed securities.

3. NSS and other small 25% saving investments (if allowed).

It was also ordered there in that if NAS investments is not allowed it may be invested in AAA rated boards of

PSVS and FIS.

Govt. also ordered for allowing the rate of interest on the GPF subscription based on the option

exercised by the municipal employees as follows :

a) In case of municipal employees opted for investment depositing their GPF subscription in post

offices / nationalized banks / Govt. floated loans, the rate of interest that accrued in the investments or

deposits made shall only be allowed.

c) In case of Municipal employees opted for keeping their subscription in general funds of the

respective

municipal council they shall be allowed the prevailing rate of interest as fixed by the Govt. from time to time

on the GPF subscriptions of the govt. servants.

According to P.F cash book accounts total receipt and payments made during the year 2014-15 (Both

Teaching and

Non teaching cash books) is as detailed below

80

Abstract 2014-15

Non – Teaching Teaching

O.B 13134204 8836597.71

Receipt 27824294 11714303.00

Total 40958498 20550900.71

Expenditure

Including FDR

26219163 96288805.00

C.B as per cash book

31-3-2015

14739335 10922095.00

Un cashed

cheques

244314 75000.00

C.B As per Pass Book 14983649-00 10997095.71

ABSTRACT

CASH BOOK

1 Asper General Staff P.F Cash book as CB on

31.3.2015

14739335.00

2 As per Teaching staff Cash book CB 31.3.2015 10922095.00

Total CB 25661430.00

F.D.R purchased during 2014-15

90,00,000

9000000.00

Therefore action would need to be taken to follow the orders of the govt. And maintain all the

registers related to PF and report the compliance to audit or else the loss if any sustained would need to be

made good from the person or persons responsible and credited to PF account of the individual.

81

Code No.9

13 (31) Purchases- Local purchase made on various purposes payment of service tax to the

traders

who are not registered with customs & Central Excises Department: Irregular Needs

Recovery : Rs. 17,086-00

On verification of the following bills, it is noticed that service tax @ 12-36% was drawn & paid to the

supplier /Traders who have not registered their business with customs & Central Excises Department as

required Under Sec.65(105) of Finance Act(Service Tax) 1994. Service providers collect the tax at the rate

specified and pays the same to Government. In these cases they are not registered Trades for service tax .

The payment of service tax particulars were not furnished to audit. In absence of the same, the payment of

service tax to the traders/ service providers is irregular.

Sl.No Vr.No/Date Particulars Total Bill Service tax

1 569/7-14 M/s Nagarjuna suppliers, Kakinada

provider of shamiyana, stage, chairs etc

including transportation & labour

87463-00 9842-00

2

1642/1-15 Starting of N.T.R Sufala Scheme, Tents &

Chairs etc

20235-00 2501-00

3 1641/1-15 Starting of N.T.R Sufala Scheme, Tents &

Chairs etc

35070-00 4335-00

4 1325/11-14 Sri Bajaja Tent House, Kakinada 3300-00 408-00

Total: 17,086-00

Necessary action would to be taken to recover the service tax amount of Rs.17,086-00 from the

persons who are responsible and credit pointed out to audit

82

Code No. 9

13(32) Newspaper advertisements on Special occasion permission from Govt not obtained and

produced irregular- waste full expenditure Rs.319500-00.

During the course of audit, it is observed that the following amounts were drawn and paid towards

Advertisements published in various papers on special occasions as detailed below .

In proceeding Roc No.10487/02 H2 on 21/07/2008,the CDMA ,Andhra Pradesh, Hyderabad issued

instructions to all the Commissioners not to entertain Advertisements on Special occasions except tenders if

any news required to be published in local paper or any newspaper permission from Government has to be

obtained .If failed to obtain permission, the entire expenditure is recoverable form he person or person

responsible.

S.NO Voucher no/Date Amount Details

1 1630/1-15 5000-00 Eevala Teligu daily

2 1631/1-15 25000-00 Sakshi

3 1515/12-14 20000-00 Surya

4 1768/1-15 5000-00 SC,ST,working journalist welfare

association

5 2032/3-15 5000-00 Indian News International,Hyd

6 1465/12-14 15000-00 Central of India Trade Unions

7 105/4-14 15000-00 Samachara Hakku Prachara Ikya

Vedika

8 322/5-14 12000-00 “I News channel

9 1373/11-14 15000-00 Sakhi daily

10 1157/10-14 5000-00 Velugu Telugu daily

11 1807/2-15 3000-00 Abhay daily

12 1986/3-15 1000-00 Sarikotha vartha daily

13 161/5-14 15000-00 Vision evening daily

14 985/9-14 15000-00 Prajasakthi telugu daily

15 1338/11-14 15000-00 Municipals monthly mazine

16 961/9-14 15000-00 Visalalndhra daily

17 929/9-14 15000-00 The Hans India English daily

18 1629/9-14 10000-00 Indian express daily

19 1300/11-14 15000-00 Andhra jyothi daily

20 1693/1-15 6000 Janaspandana

21 1790/2-15 10000-00 Spoorthi communication

22 1789/2-15 15000-00 AGA publication by vartha daily

23 1808/2-15 3000-00 Annapurna publication

24 1810/2-15 9500-00 Andhra Bhommi daily

25 1904/2-15 15000-00 Metro T.V.channek, Hyd

26 1938/3-15 5000-00 LCGC Broadcasting (India) Hyd

27 2014/3-15 15000-00 Integrated Broad costing

company

28 2023/3-15 5000-00 Andhra Voice telugu daily

29 2031/3-15 5000-00 Vision of the telugu daily

30 1659/1-2015 5000-00 Akharam daily

Total: 319500-00

Further it is noticed that Income Tax (TDS) was also not recovered from the bills .It shows gross

negligence of the Executive Authority and it is loss to Funds of Municipal Corporation Necessary action would

need to be taken to recover and remit entire amount to municipal funds.

Code No.9

83

13(33) Outsourcing –Drivers appointed on outsourcing basis-Continued-Appointment of Drivers

more than cader strength-irregular-loss needs recovery-Regarding

In spite of the defect pointed out in Para 11(41) of the Audit Report for the year 2013-14, No

action was taken to rectify the defect pointed out there in.

Due to Non observance of Govt. Orders G.O.Rt.No. 4271 (SMPC) Dept., dt. 1.11.2008 and

instructions of the C.D.M.A., A.P., Hyderabad in lr Roc No.16238/2010/M3, dt.14.2.2011. The drivers

who are appointed on out sourcing basis in excess of the cadre strength of the posts should be

discontinued and report to the cadre strength particulars to audit along with number of persons

appointed on outsourcing basis as drivers.

Necessary action would need to be taken to rectify the above defect and Constance report to the

audit. The excess payment or loss sustained to the Corporation Funds if any would need to be made

good from the person or persons responsible.

Code No.9

13(34) Workers-out sourcing employees-Sri B.Suryannarana Murthy appointment of Retired

persons-Permission of Commissioner and Director of Municipal Administration AP Hyderabad –

not obtained –needs ratification. Rs.39307-00

On verification of file Roc.No.4969/2014/C1 Dt.5-9-2014 of Commissioner, Municipal Corporation , a

retired employee was appointed on out sourcing with effect from 5-9-2014 on consolidated pay of

Rs.10,000/-PM . In modification of orders, issued on 15-11-2014, the remuneration of the person was

reduced to Rs.6700/- PM w.e.f 5-9-2014

As per Lr.Roc.No.16238/2010/M3, Dt.14-2-2011 of Commissioner and Director of Municipal

Administration the ULBs in the state were directed not to further engage the workers on outsourcing basics

or on any other mode without the permission of Commissioner and Director of Municipal Administration.

But no specific sanction was obtained for the appointment of Sri B.Suryannarana Murthy and no proposals

were submitted for ratification of the action of Municipal Corporation

In view of the above, the expenditure incurred towards payment of remuneration Rs.39307-00 is held

under objection.

1.Vr.No.1463/12-14 5-9-2014 to 31-10-2014 =12507-00

2.Vr.No.1899/2-15 11/2014 to 1/2015 =20100-00

3.Vr.No.2012/3-14 2/2015 =6700-00

Total: Rs. 39307-00

84

Code No.9

13(35) FURNITURE-PURCHASE OF FURNITURE FROM LOCAL SUPPLIER-CONTORARY TO GOVERNMENT

ORDERS-IRREGULAR-EXPENDITURE: Rs. 4,72,099-00

On verification of the following vouchers, a total amount of Rs. 4,72,099-00 was incurred towards

supply of furniture to the Municipal Office.

Sl.No. Vr.No&Dt. Particulars of suppliers Amount

1 316/5-2014 Southern Agency for supply of furniture

/DEE Room

99785-00

2 313/5-14 --do-- 84900-00

3 315/5-14 --do-- 99785-00

4 314/5-14 --do-- DC Room 99903-00

5 1596/1-15 Computer table & chairs as per bill

amount

87726-00

Total: 4,72,099-00

Government in Cir. Memo No.7528-A/181/TFR/2013 dt.8-4-2013 issued ban orders for a period of

one year with effect from 1.4.2013 to 31.3.2014 for purchase of furniture’s in Government and Local Body

Office. In continuation of ban orders imposed on purchase of furniture vide Cir. Memo No. 8083-A – 121-TFR

– 2014 , dt.15.4.2014. Contrary to the Government Orders Commissioner Municipal Corporation Kakinada

purchased furniture for an amount worth of Rs. 4,72,099-00 to provide furniture to Municipal Office which

is highly irregular. Disposal particulars of old furniture was not pointed out and stock register of furniture not

produced to audit. As per G.O.Ms.No.148 F&P Dept., dt.21.10.2000 the financial powers ceiling limit for

District unit offices is Rs.10,000-00 in case of purchase of furniture, but the Commissioner incurred Rs.

4,72,099-00 without specific sanction by relaxing ban orders of Government.

Necessary action would need to be taken to obtain ratification orders from Government; otherwise

the amount would need to be recovered from the person or persons responsible.

85

Code No.9

13(36)Purchase of organic waste converter composting machine(OWC130-) sale proceeding of

compost not explained –loss to municipal funds.

Inspite of the defect pointed out in Para No. 11(40) of the Audit report for the year 2013-14, No

action was taken for the sale of Organic Compost and no amount realised on sale organic compost during the

year 2014-15. The reasons for the same were not explained to audit. It is not known whether the Organic

Compost Machine was entered in the T&P Register or not. Necessary action would need to be taken to

dispose of the organic compost and pointed to audit.

Code No.9

Code No.9

13(37)Profession Tax from Contractors not deducted –Irregular

On verification of annual account for the year 2014-15 there is no amount was collected

under profession tax from works contractors. The register of registered contractors were not made

available to audit Due to non availability of said register the correctness of the amount to be

recovered under profession tax could not be worked out. Necessary action would need to be taken

to maintains the register of contractors and recover the profession from them and intimate credit

particulars to audit

86

Code.No.9

13(38) A.P.MDP Funds – improvement of water supply in Municipal Corporation Kakinada-

Amount paid for acquisition of Land- Stage of acquisition not explained – Needs early action.

1. Vr.No.778/9-12 Rs.3,01,00,000-00

2. Vr.No.1972/3-13 Rs.1,50,50,000-00

3. Vr.No.3-12-14 Rs.4,51,50,000-00

Total Payment Rs.9,03,00.000-00

On verification of Annual account for the year 2014-15, an amount of Rs.4,51,50,000-00

was drawn & paid to R.D.O(Land Acquisition ) Kakinada for Acquisition of Land of AC 32.29 cets

vide.Prog.No.63/366/2012,Dt.19.8.2014.In this regard, no file was produced by the Municipal

authorities. In this regard Half Margin letter was served by this office through Lr.Sa.No.94,

Dt.29.3.2016.

It is further noticed from the page 5 of the register showing payment of Land Acquisition

charges to R.D.O, Kakinada under Andhra Pradesh MDP, is Rs.9,03,00,000-00 up to 31.3.2015. Due

to non-production of concerned file, the stage of acquisition of land could not be verified in audit

.Early action would need to be taken to produce the file and finalise the acquisition of Land besides

include in Assets of Municipal Corporation & pointed out to audit

Para No. Code No. 9

13 (39) DEPOSITS – PENDING FROM YEARS TOGETHER SHOULD BE LAPSED -

NEEDS ACTION:

Deposits remaining unclaimed for three completed years after their refunds fall due

and surplus proceeds of distrait property not claimed within six months from the date of

sale should be lapsed and credited to the revenue Head of account. The deposits thus

lapsed shall be entered in a register called “Register of Lapsed Deposits” which should be

maintained in the form set out in Annexure VII to the rules relating to Deposits issued in

G.O.Ms No. 519 MA dated 04-07-1970 as amended in G.O.Ms No. 385 M.A. Dt. 12-07-

1974. For the claims subsequently made and admitted, the amounts concerned may be

refunded from the general balance of the Municipal Corporation with the sanction of the

Corporation.

Therefore action would need to be taken accordingly under a report to audit.

Para No. Code No.9

13 (40) VACANT LAND TAX – DEMAND FOR THE CURRENT YEAR NOT FIXED:

In exercise of the powers conferred under Section 197, 198 and 199 of H.M.C., Act,

1955, had specified that the tax on vacant land be levied at 1% of the value of that landed

property prevailing in the market, as determined by the registration department.

87

The monthly lists of vacant lands (requiring the levy of tax) prepared as per the

property tax assessment register for the year 2014-15 were not made available for

verification in audit. The demand under vacant land tax for the year 2014-15 was not

fixed duly maintaining the current and arrear demand registers.

Further, the tax on vacant land was found to have been levied based on the property

tax assessments made from time to time. Instead of preparing the lists of vacant lands on

the basis of the property tax assessments. An independent survey by the out door staff

would need to be got done for identification of the vacant lands in the limits of the

Corporation and there by demand fixed properly, both current and arrear.

PARANO CODE NO 9

13(41) SANITATION – DEPLOYMENT OF CONTRACT LABOUR.

According to Section 480 to 572 of Hyderabad Municipal Corporation Act, 1955

Urban Local Bodies have the obligation to clean the roads and drains and collect, lift and

carry the garbage to the dumping yards and dispose such garbage through scientific

methods. Sanitation includes mainly cleaning of roads and drains. The CDMA, A.P.,

Hyderabad vide Roc No. 155/2012/H1 dt.29.12.2009, and Memo No. 155/2010/H1

dt.12.8.2010 issued comprehensive guidelines to be followed in engaging public health

staff on outsourcing basis.

It was observed that those guidelines are not being followed by the municipality in

calculation of the total man power required. Reasons for violation of CDMA instructions

may be furnished to audit.

88

PARANO CODE NO 9

13 (42) NON ISSUANCE OF OCCUPANCY CERTIFICATE AND CONSEQUENT LOSS

Occupancy Certificate shall be mandatory for all buildings and unless such

certificate has been granted by the sanctioning authority no person shall occupy or allow

any other person to occupy any building or part of the building. The Property owners

consequent upon completion of the construction have to intimate the Municipality of the

same in the prescribed proforma to facilitate the ULB to issue occupancy certificate and

levy of PT. It was observed that there was no such arrangement indicating failure of the

Municipality in enforcing the provisions laid down. Government have issued

G.O.Ms.No.168 MA&UD(M) Department Dated 07.04.2012 and as per Rule 26(d) the rate of

compounding fee shall be equivalent to 100% of the value of the land as fixed by the

Registration Department at the time of compounding for the violated portion. As the files

concerned were not produced to audit the observance of the rules issued in the said G.O by

the ULB could not be checked in audit.

Further clause ‘g’ under Rule 26 of GO.Ms.No.168 MA & UD (M) Dept. dated 07-04-

2012 the functional/line agencies shall not give regular connections of power, water,

sewerage etc., unless such occupancy certificate is produced or alternatively may charge

three times the tariff till such time occupancy certificate is produced. It was noticed in

audit that in most of the cases the said connections were given even without issuing the

occupancy certificate and normal tariffs are charged.

Thus non production of building application files to audit would give scope for non

detection of such irregularities which cause huge loss to the income of the ULBs.

Para No. Code No.9

13 (43) OBSERVATIONS ON VACANT LAND TAX:

A)Non identification of vacant plots for levy:

Section 85(3) of the Municipalities Act, 1965 read with instructions issued by Govt

of AP provides for levy of a tax on vacant lands in Municipal limits@ 0.20% per annum of

the capital value of the site/land. The levy of VLT has been long neglected by the

Municipalities even though this is a potential source of income. But the collection of Tax

is indeed difficult in view of the difficulty in finding the actual owners of the site. This

information can possibly be obtained from the Registration Department:

(A) Audit Observed that:

The Municipality had not made any effort for identification and collection of

Vacant Land Tax. In view of the fact that the Municipality has been receiving

89

requests for approval for construction of buildings this information can be utilized

for collection of Vacant Land Tax.

Even though the VLT was being collected by the Town Planning Wing at the

time of giving approvals for Building constructions for the previous 3 years, the fee

thus collected was not being accounted for under the VLT.

The Municipality needs to urgently identify all the vacant sites

Within Municipal limits.

Code 9

13(44) D&O Trades – Monthly Lists- Not produced irregular –Loss needs Recovery-1,23,150.00

During the course of audit of D&O trades for the year 2014-15 the monthly lists in respect of

all the divisions were not produced for verification in audit. In absence of monthly lists, the

correctness of the demand fixed for the year 2014-15 could not be certified in Audit.

On verification of division wise demand registers the outdoor staff prepared division wise demand

register for D&O trades along with both deletion and additions without supporting monthly lists .

further on verification of 8th and 9th circle D&O trades demand register for the year 2014-15

with the demand register for the year 2013-14.It is noticed that there is huge amount of differences

are noticed in audit as detailed below

90

S

l

.

N

0

.

Circle Demand

2013-14

Deletion Demand to

be shown in

2014-15

Demand

shown

Diff

1 VIII 875950 21300 854650 751400 103250

2 IX 263500 11400 252100 232200 19900

Total :Diff 1,23,150

The reasons for the short fall of demand of Rs. 1,23,150 -00 was not explained in

audit suitable and necessary action would need to be taken to recover the entire amount

from the person or persons responsible and intimate the action taken to audit.

Part –II 2014-15

Code No.10/(101)

14(1) Purchase bills –Material/goods purchase payment made –I.T.Not

deducted Rs. 5,885-00

On verification of the vouchers, the following payments were made to the traders towards

supply of varies items but the IT was not deducted from the bills at the time of payments .Under

section made194 c(4) of IT Act 1961, the income tax at source has to be deducted from the bill at the

time of payments by the Executive Authority and it is his responsibility to do so. Necessary action would

need to be taken to recover and remit to IT Department and produce challan to audit.

S.NO Voucher no Particulars Gross Bill IT to be

deducted

1 10/4-14 SVR Enterprises,dairy form

centre, Kakinada Hydrolic tender

vehicle

31971 716-00

2 325/5-14 Finishing of Bed sheets ,pillow

covers to rest room of

Commissioner

22815 511-00

3 326/5-14 Popular Hard ware, Kakinada for

supply & fixing pipes to bath

room etc

40854 915-00

4 1194/10-14 Sri S.Bapanayya, suppliers

kakinada Chairs & Tents

26100 585-00

5 1351/11-14 Sri Raj Mobile for supply of 8

mobils, @ Rs.9400/-

75200 1684-00

6 1352/11-14 Sri Raj Mobile for supply of 8

mobils @ Rs.7 x 9400/-

65800 1474-00

Total :- 5885-00

Code No. 10 (117)

14(2) NON- REMITTANCE OF LIBRARY CESS TO ZILLA GRANDHALAYA SAMSTHA-

IRREGULAR :-

As verified from the voucher paid to Zilla Grandhalaya Samstha. According to section 20 (1)

as A.P Public Library Act 1960 every Zilla Grandhalaya Samstha should levy in its area library less @

eight paise for every rupee in the property tax or house tax collected/ levied by the Municipality or

other local body. According to section 20 (31) of the Act, the amount of library cess collected by

these local bodies shall be paid to the Zilla Grandhalaya Samsthas on monthly basis.

But the corporation is not paying the library cess to ZGS every month and the arrears to be

paid are as follows.

Year Demand

(Rs.in lakhs)

Amount paid in

2014-15

(Rs.in lakhs)

Amount to be

credited

(Rs.in lakhs)

2007-08

2008-09

2009-10

2010-2011 59.21 59.21

1-4-11 to 15-8-11 4.63 4.63

2011-2012 8.57 8.57

2012-2013 34.71 34.71

2013-14 52.90 52.90

2014-1

Current& Arrear

70.10 31.02

Through E-Seva

39.08

The above amounts has to be paid to Zilla Grandhalya Samastha from Municipal Corporation,

Kakinada at the earliest. Amount of Rs.31,02,356-00 direct payment by E.Seav.

In this regard it is noticed that the amount of librarycess collected by the E-

seva centres was directly remitted to Z.G.S, Kakinada but this amount was not

deducted from the amount of library cess to be paid and the remittance particulars

were not obtained and produced to audit. The procedure followed by the municipal

authorities is not at all correct. In this regard an objection was raised in this audit

report vide para No.11(6)..

14(3) 13TH FINANCE 2010 TO 2015 CODE No.10

Works bill recoveries made – not remitted to concerned Head of account –

Needs early action Rs.2240896.00

The works were executed by the Municipal Corporation Kakinada for the years 2010-

2011 to 2015-16 under 13th Finance grants. The Income tax, sales tax, seignorage charge NAC,

Labour cess, FSD, were not remitted to the concerned head of account. Early action would

need to be taken to get the amount remitted to concerned department.

Amount

FSD - 14,22,056

NAC - 12,750

FINE - 12,000

I.T - 1,78,828

VAT - 3,88,305

SEIG - 1,48,296

L.C - 77,661

TOTAL - 22,40,896

Code No.11

15(1) PROPERTY TAX – HOUSE TAX MANUAL DEMAND REGISTERS NOT WRITTEN UP AND

PRODUCED FOR AUDIT – IRREGULAR.

During the course of audit for the year 2014-2015, it is found that no demand register of

house tax was prepared manually and produced to audit for verification which in irregular.

Due to non maintenance of manual demand register of house tax further year 2013-2014, it

could not be possible to verify the corrections of the previous year closing balance of house

tax has been brought forwarded to the current year demand register correctly (or) not. . But

no collection particulars were posted by the concerned Clarks. But collections made through e-

centers could not be verified due to non – availability of records and register of E-seva centre.

The Municipal Authorities have not been produced for audit.

In this regard, it is advised that manual demand registers also should be maintained for

house tax produced for next year audit, but due to non maintenance of manual register, if any

loss sustained, would need to be recovered form person (or) persons responsible and made

good to the funds of Kakinada Municipality.

Code No. 11

15(2) REVENUE SECTION-DEMAND REGISTER, ARREAR DEMAND REGISTER AND

OTHER CONNECTED REGISTERS INRESPECT OF PROPERTY TAX AND WATER TAX

NOT PRODUCED – NEEDS ACTION:

The current and Arrear demand register, of PT and WT were not produced to audit

for verification. In the absence of the same, it could not be possible to verify the correctness

of the demand, collection, balance of property tax and water tax pertaining to current and

arrears. The tentative DCB figures were produced to audit for verification. As per the

information furnished by the revenue section for the year 2014-15, there is huge difference

in collection amounts regarding property tax is observed between the amounts collected (i.e

from civic centre, e-seva, and treasury adjustments) and the amounts posted in e-suvida.

Therefore immediate action would need to be taken to produce the above

registers to audit for verification duly recon citing receipts with account figures

And for Newly merged Gram Panchayats S.Atchyuthapuram, Teachers Colony

and Swamy Nagar. The demand , Collection and balance were not noted in the DCB

statement for the year 2014-15 and Arrears demand up to 2013-14 was also not furnished

along with outstanding bills of newly merged Gram Panchayats which is also highly

irregular. The loss if any sustained in this regard would need to be worked out and

recovered from the person or persons responsible.

Code No.11

15(3) ADVERTISEMENT TAX – REGISTER OF LICENCED AGENTS NOT PRODUCED – IRREGULAR

During the course of audit an the accounts of advertisement tax for the year 2014-2015

the register of licensed agents and their renewed particulars were not furnished to audit as per

rule 19(1) of advertisement to are rule the person who under to the this display of

advertisements with in the limits of any municipality as behalf of others shall control them

seller as registered advertising agents by submitting as application to the Commissioner in the

form punched in the annexure-III of add rules 1967 after paying a security deposit of rupees

two hundred indention to annual registration fee of free of rupees. But the register recording

the registration and their renewal were not produced to audit in the absence the above the

country of advertisement tax collection could not be verified. Hence action would need to be

taken to get the under produced to audit and the loss if any sustained to the Municipality could

need to be recovered from the person/persons responsible.

Code No.11

15(4) ENCROACHMENT – LIST OF NEW ENCROACHMENTS – BOOKED BY THE TOWN

SURVEYOR NOT PRODUCEDs

The yearly list of new encroachments either permanent (or) temporary booked by the

town Surveyor for the year 2014-15 was not made available to audit for verifications. The

Municipal Town Surveyor is expected to verify during year all the new encroachments whether

permanent or temporary and submit that the same to the Town Planning officer to enable the

town planning section to levy and collect the encroachment fees as un objectionable

encroachments to the notice of the executive authority to indicate suitable action for the

removal. It was stated during audit the same were not prepared.

Early action would need to be taken to obtain the list of new encroachments for the

year 2014-15. And prepare the register & produced to audit duly certifying the demand.

Code No.11

15(5) TOWN PLANNING – REGISTER OF LAYOUTS NOT FURNISHED IRREGULAR:

During the course of audit on the accounts of town planning for the year 2014-2015 the register

of layouts was not produced to audit. According to rule 4 of AP Town Planning Act 120 and APM layout

rule 1970 every Municipality may adapt town planning schedule which deals with the lay out (a) relaying

out land rather vacant (a) already built up as building site (a) for any other purpose mention on the this

act. In the absence of the layout register the genuineous of the building permission could not be

verified and the rate at which the betterment charges collected could also not be verified. Hence action

would need to be taken to get the layout register produced to audit and the loss of any sustained by

way of underassessment of betterment charges may be recovered form the person/persons responsible.

Code No.11

15(6) BUILDING FEES COLLECTED – COMPLITION REPORT OF THE BUILDINGS NOT FURNISHED NEEDS

EARLY ACTION

As verified from the building application license fees register and files, building license fees was

collected during the year under audit. But the completion reports of the building from the building

inspectors/supervisors of the Municipality are not obtained and produced to audit for verification. Due

to the lapse, the cross check i.e., whether the vacant land tax and property taxes are levied properly or

not could not be verified in audit. Due to this irregularity, if any amount foregone the some would need

to be collected and recovered from the person (or) persons responsible and remitted to municipal

funds.

Code No.11

15(7) REGISTER OF BUILDING APPLICATIONS NOT MAINTAINED PROPERLY NEEDS

RECTIFICATION :

The register of building applications was not maintained properly. The relevant columns viz. date of

completion of houses constructions and renewal for extension of permission beyond the date of permission

originally accorded and the amount of fees collected in each case were not written up in the register. In cases

where the constructions were completed or improvement etc., were done or reference to the assessment of the

tax as the case may be was not given in the register. The leakage of revenue if any caused to the Municipal

Funds in this regard could not be ascertained in audit. Unless the register is maintained proper verification can

not be done in audit so as to assess the collection of fees is proper and correct such case and also that the

assessment of property tax on building was done properly. The matter needs special attention of town planning

and Revenue Sections of the Municipal Corporation to improve revenue.

Code No.11

15(8) ADVERTISEMENT TAX-MONTHLY LISTS FROM OUT DOOR STAFF NOT

OBTAINED AND PRODUCED. Rs.1,31,600.00

The Monthly lists of Advertisement tax additions and deletions if any for the year 2014-15 from

the out door staff were not obtained and produced for verification in audit. In the absence of the same,

the correctness of the Advertisement tax demand arrived could not be verified in audit. As per Advt.Tax

demand register for 2014-15 demand noted as Rs. 99,44,900-00 instead of demand shown in periodical

report for 2014-15 is Rs. 106,000-00 There is vast difference between demand shown in pdl & demand

shown in the register. The reasons for the discrepancy was not explained to audit on verifications of

demand register, number of hoardings, hospitals, Mess, and hostels lodges, theatre Hoardings, real

estate hoardings laboratories Gold Merchants advertisements cloth merchants Advertisements etc.,

are not taken to demand. In view of the above, the Municipal Corporation forgone huge amounts

towards advertisement tax.

Further it is noticed from the demand Register for the year 2014-15 that the total demand

arrived as Rs.99,44,900-00 but the correct total is Rs. 1,00,76,510-00. Due to wrong total an amount of

Rs.1,31,610-00 constituted loss to the Municipal Funds. The Collection particulars were not posted in

the demand register . In view of the above, the Municipal Corporation foregone Rs.1,31,600-00

The loss sustained in this regard would need to be made good from the person or persons

responsible and credited to Municipal Funds. The monthly lists from the outdoor staff would need to be

obtained and produced early to audit in future

Code No.11

15 (9) NGD – HUGE AMOUNT KEPT IN A/C (DDO A/C) DETAILS NOT PRODUCED

NEEDS EARLY ACTION

On verification of Non Govt Deductions (DDO A/c) bearing A/c No.30808298552 of

S.B.I, Treasury Br., Kakinada. There is huge amount Rs. 1,76,95,358-00 Kept in DDO’s

account as on 31.3.2015. In this regard the Mpl. Authorities were stated.

That this amount relating to Mpl. Employees salary deductions made from their salary

bills, leave salary bills, DA Arrears etc credited to the DDO’s Account. This amount has to

be transferred or remitted to concerned recovery heads of the individual. Due to non

furnishing of concerned schedules from the concerned establishment clerks of the

Municipality, these amounts could not be transferred or remitted to concern heads since

several years.

According to G.O.Ms. No. 300 dt.2-5-2009 All the Non Govt recoveries amount

should be maintained by the DDO in separate Bank A/c in turn these amounts have to be

transferred or remitted to concern Heads on behalf of employees. DDOs A/c should be

maintained with Zero balance only.

In view of the above it is highly irregular to kept huge amount of Rs. 1,89,39,185-00 (Rs.

1,76,95,358 + 12,79,827 )in DDO’s a/c without transferring or remitted to concerned head of

account.

Further it is noticed from the DDO’s account, an amount of Rs. 12,79,827-00 was

debited by the Bank authorities as per the Lr. C.No. IV/16/98/2011-ST, dt.9.10.2014 of

Asst.Commissioner of Central Excise, Kakinada on 30.10.2014 towards service tax. In this

regard also Mpl.authorities were not obtained any information from the Central Excise

Department which is highly irregular.

The amount so deducted by the bank authorities Rs.12,79,827-00 has to be reimbursed

from the Mpl. Funds to DDOs A/c. This amount was also not shown DDO’s A/c cash book

during the year 2014-15.

Necessary action would need to be taken to rectify all defects pointedout there in and

produced the corrected account to audit.

Code No.11

15(10) PUBLIC HEALTH – D&O TRADES – APPROVED DELETIONS LIST

NOT PRODUCED TO AUDIT – NEEDS ACTION.

As verified from the D&O Trade license fees register, division wise during the

year 2014-15 many new licenses were sanctioned. But the details regarding has how

many licenses were renewed and how many licenses were cancelled, were not

produced to audit for verification. The deletions list duly enclosing the stoppage

letters from the traders along with council resolution were not produced for

verification. It would need to be produced early. In the absence of the approved

deleted list, loss if any caused in this regard would need to be made good from the

person or persons responsible.

1st Circle

S.N

o

Delation list Trade Street Amount

1 K.K.Ramu S/o Naghabhushan D.No.7-1-6/4

Cement & others Pithapuram road

SL.No.10

2000-00

2 M.V.S.Prasad

D.No.70-4-6/4

Kirana shop Valsapakala road

SL.No.4

600-00

3 N.Srinivas S/o Veera Raghavanadu D.No.70-4-13

Rice shop Valsapakala road SL.No.11

500-00

4 P.Veera Raghavalu

S/o Sree Ramulu

Vegetable shope Ramanayya pet

SL.No.22

600-00

5 V.Suribabu S/o

Satyanarayana

Kirana shop Ramanayya pet

SL.No.40

300-00

6 M.Rohini Kumar

S/o Satyamurthy

Coconut shop Ramanayya pet

SL.No.41

400-00

7 Ch.Satyanarayana

S/o Lakshmanna

Coconut shop Ramanayya pet

SL.No.41

400-00

8 T.Jagannadha rao

S/o Sesharao D.No.70-

5-164/5

Rice shop Valsapakala road

SL.No.44

500-00

9 P.Sri Hari

S/o Raghupathi rao

D.No.70-4-6

Tiffin’s & Meals

hotel

Valsapakala road

SL.No.52

2000-00

10 S.V.Satish S/o Nookaraju D.No. 70-2-41/A

Electrical works Vidhya Nagar road SL.No.5

500-00

11 G.Subbararao

S/o Achayya

Kirana shop Vidhya Nagar road

SL.No.7

600-00

12 K.Veera prasad

S/o Someswara rao

Kirana shop Vidhya Nagar road

SL.No.14

600-00

13 P.Appa Rao

S/o Rame Reddy

D.No.70-7-7

Restaurant NFCL Road

Sl.No.5

5000-00

14 P.Durga Rao

S/o Addiyya

Mess NFCL Road

Sl.No.34

2000-00

15 P.Nooka Raju

S/o Satyanarayana

Floor mill Ramanayya peta

Sl.No.6

2000-00

16 S.Nagamani

W/o Venkataramana

Tea hotel Seethrama Nagar

Sl.No.13

300-00

17 Shak.Bhaddy Babu Matten shop Godari Gunta

Sl.No.

500-00

2nd Circle

S.No Delation list Trade Street Amount

1 I.Anjani

D.No.2-6-32/1

Game Zone Vallabai

Street

Sl.No.8

500-00

2 P.Adukondalu S/o Kasi Raju

D.No.2-6-30

Video &

Audio

Vallabai

Street

Sl.No.24

500-00

3 A.Sesh Babu

D.No.2-2-7

Ciramic Tiles Padmapriya

Complex

Sl.No.63

2500-00

4 D.V.Sai Subrahmanyam

D.No.2-6-60/1

Flower shop Pithapuram

Road

Sl.No.89

500-00

5 M.S.Vijaya

D.No.2-1-57

Yamha Two

wheeles

show

Pithapuram

Road

Sl.No.94

5000-00

6 P.Koteswara Rao D.No.2-31-7

Tea stall Brundavan

Road

Sl.No.112

800-00

7 D.V.N.Murthy

D.No.2-27-13

Lodge

Restarant

Gokul

Street

Sl.No.121

15000-00

8 B.Praveen Durga Venkatesh Floor mill 2

H.P

Perrau peta

Sl.No.135

1300-00

9 M.Naga Seshu S/o Nooka raju Tinkaring Nookalamm

a manyam

Sl.No.26

500-00

10 B.Rambabu Polished stones shop

Barma

colony road

Sl.No.37

2500-00

3rd Circle


1 Satya Durga Military Hotel

P.Rami Reddy S/o Bapi

Raju Military Hotel

Dairy form

centr Sl.No.8 1500-00

2 K.Pattabhi Ramayya

S/o Ramayya D.No.16-24-

27/6

Tea stall

Dairy form

centr Sl.No.9

600-00

3 G.Raju Thopudu Bandi Dairy form

centr Sl.No.26

300-00

4 Sri Krishna Needhi sweets

K.Satyanarayana murthy

S/o SreeRama murthy

Thopudu Bandi

Dairy form

centr Sl.No.31

500-00

5 B.S.Water Services W.Lova

Prasad S/o Appla Reddy

D.No.16-24-21

Thopudu Bandi

Dairy form

centr Sl.No.35

300-00

6 Satya Durga Chicken

centre

N.Appa Rao S/o Surya

Narayana Reddy

Chicken shop

Dairy form

centr Sl.No.42

500-00

7 S.S Zerox service

R.Srinivasu

D.No.16-24-21

Zerox B.M.C. Church

Sl.No.43

500-00

8 Manikanta General Store

N.Mallayya S/o

Satyanarayana D.No.16-

35-29

Kirana shop Sambamurthy

Nagar Sl.No.51

500-00

9 Vikram Singh Thopudu Bandi Sambamurthy

Nagar Sl.No.71

300-00

10 S.Srinivasu

S/o Chandra Rao

D.No.16-41-20/6

Old Iron

Furniture

Seven tex road

Sl.No.81

1500-00

11 Y.Bulli RajuS/o Venkata

Ramana

D.No.2-46-28

Soda purchase Santhi Nagar

Sl.No.95

300-00

12 R.Omma Accadammi

Sathi Chandra Sekhar

Reddy 3-16B-86

Zerox Santhi Nagar

Sl.No.98

500-00

13 D.Venkata Ramanamurthy

D.No.3-17-48/94

Electronic

Repair shop

Satya Nagar

Sl.No.140

500-00

14 P.Prasad D.No.2-46-25/3 Photo studio Rajya laxmi

nagar Sl.No.1

500-00

15 Sai Residential AC&Non AC

lodge

Dairy form

center Sl.No.2

5000-00

16 Sk.Noor Ahmad Matten shop Dairy form

center Sl.No.3

500-00

17 K.Sathibabu Tea Stall Dairy form

center Sl.No.4

600-00

4th Circle


1

N.Govindu Tea Stall

Dhummula peta

Sl.No.12 600-00

2 P.Adinarayana D.No.16-9-

2/9 Tent house

Dhummula peta

Sl.No.14 1000-00

3 B.Jayalaxmi Satya pan shop AMC Road Sl.No.19 300-00

4

P.Raju Isuka Kankara

Revenue colony

Sl.No.4 500-00

5

MD.Ayuzu Matten shop

Sambamurthy nagar

Sl.No.10 500-00

6 G.Siva Reddy D.No.17-10-

342/112 Shoda purchase

Swarnadra colony

Sl.No.22 500-00

7 B.S.Veerabhadrarao

D.No.17-8-29 Kirana shop S.J.Nagar Sl.No.29 600-00

8 N.Arjun Rao D.No.17-10-

342/110 Pan shop

Swarnadra colony

Sl.No.22 300-00

9 K.Satyanarayana Oil shop S.J.Nagar Sl.No.55 2000-00

10

Md.Syadha Matten shop

Sambamurthy nagar

Sl.No.56 500-00

5th Circle


1

G.Laxmi D.No.54-6-16 Medical shop

Main Road

Sl.No.22

1000-00

2

R.Ravi prasad D.No.50-6-

24 Milk shop

Main Road

Sl.No.27

1000-00

3

Pandu Ranga D.No.54-5-

8 Juice shop

Main Road

Sl.No.28

600-00

4

D.Babu Rao D.No.50-1-

7/1 Cloth shop

Main Road

Sl.No.35

600-00

5

Sk.Mohidhan Pan shop

Main Road

Sl.No.38

600-00

6

Kiran clinic D.No.54-1-

4/A Laboratory

Main Road

Sl.No.39

1000-00

7

Sri Laxmi Ganesh

D.No.50-1-11 Electrical

Main Road

Sl.No.43

1200-00

8

Sri Laxmi Ganesh Fancy store

Main Road

Sl.No.45

1000-00

9

Pandu Ranga Juice shop

Main Road

Sl.No.47

600-00

10

Arif studio Studio

Main Road

Sl.No.48

500-00

11

Maruthi Books center Books shop

Main Road

Sl.No.51 1000-00

12

T.Ravikumar D.No.46-9-

12 Welding

Main Road

Sl.No.60

1000-00

13

K.Sivanadu

D.No.45-5-17 Air condition

Main Road

Sl.No.61

400-00

14 T.Satyanandam D.No.46-

9-12 Tadu work

Market Road

Sl.No.61 600-00

15

J.Govindu Tailor

Yesuvari veedhi

Sl.No.61 300-00

16

Ram pavan D.No.46-9-12 Cell repair

Sivalayam veedhi

Sl.No.128 500-00

17 P.Satyanarayana

D.No.54-3-22

Tailor

Sivalayam veedhi

Sl.No.128 300-00

18 Ch.Srinivasu D.No.45-6-

27 Fancy store

Old hospital

veedhi Sl.No.137 300-00

19 Ch.Gopalakrishan

D.No.45-2-16/A Oil Machine

Yesuvari Veedhi

Sl.No.145 1700-00

7th Circle


1 Ch.V.Vardhan

D.No.51-2-54

Makalu

Kharmanna

Narshimha

Road Sl.No.10 2600-00

2

Sk.Alli Mattan shop

Narshimha

Road Sl.No.27 500-00

3

Sri,V.Sai Tyering Tyre shop

Narshimha

Road Sl.No.45 1000-00

4

Y.Venkateswaralu Soda hunt

Main Road

Sl.No.9 600-00

5 P.Srinuvasu

D.No.60-1-31 Medical shop

Main Road

Sl.No.46 1000-00

6

Ratna watch&Co Watch repair

Main Road

Sl.No.9 500-00

7

Ch.Y.Swaythi

Readymade

shop

Kotipalli

Sl.No.9 600-00

8

P.Veeraju Narra work

Parapuvari

veedhi Sl.No.3 400-00

9

S.Rambabu Pan shop

Kotipalli

Sl.No.9 600-00

8th Circle


1 Sri foods

R.Satyanarayana

32-7-36 Sweet stall 2000-00

2 Lakshmi Durga Tea

stall 33-2-11/9 Tea stall 600-00

3 Kanakalaxmi

D.Srieedevi 39-2-15 Old Iron 1500-00

4 U.VenkataRao

33-3-6 Soda Machine 500-00

5 N.Narayanna Rao

S/o Pullayya 33-3-7

Biscuits

purchase 600-00

6 Sai Teja Oils

Flour mill 33-8-21 Flour mill 800-00

7 Sai Teja Oils

Flour mill 33-8-21 10 HP 1000-00

8 G.Veera Babu S/o

Satyanarayana

33-83 300-00

9 Sri Laxmi Tea stall

Rahul chand 38-2-1

Tea stall

Cinema Road 2000-00

10 Ananda

LodgenG.Satyanarayana

Rao

15 rooms

Lodge 600-00

11 G.Tulsi Ram Gupta

32-1-13 Flour mill 800-00

12 Jagadhamba Oils

37-2-1 Oil purchase 1200-00

13 Jagadhamba Oils

37-2-1 5HP 500-00

14 Ramakrishan Rice Mill

43-3-15 Rice Mill 3000-00

15 Ramakrishan Rice Mill

43-3-15 20HP 1400-00

16 Kaki JogaRao

33-2-15 Market veedhi 300-00

17 Mahaveer Electronic

28-7-30

Current

furniture 1200-00

18 B. Electronics

S.V.Venlateswararao

28-7-30

Current

furniture 1200-00

19 Bharathi Iron shop Old Iron 1500-00

20 B. Electronics 29-7-30 Electronics 1200-00

9th Circle


1

K.V Ravi Shoes shop

Masid center

Sl.No.4 800-00

2

S.Restrant D.No.28-

1-14/2 Meals hostel

Masid center

Sl.No.6 2000-00

3

Ganesh Rao

D.No.28-1-13

Dhup

sticks(Agarabathi)

purchase

Masid center

Sl.No.7 600-00

4 M.D.Valli D.No.28-

1-28 Shoes shop

Masid center

Sl.No.11 800-00

5 M.A.Zillani

D.No.28-1-17 Ready made shop

Masid center

Sl.No.22 1000-00

6 Pradad D.No.28-1-

16 Ready made shop

Masid center

Sl.No.24 1000-00

7 M.R.J.Khan

D.No.28-1-17 Old Iron shop

Vallbhi veedhi

Sl.No.99 1500-00

8 D.Nageswara Rao

D.No.28-1-17 Photo studio

Vallbhi veedhi

Sl.No.110 500-00

9

P.S.N.Murthy Photo studio

Vallbhi veedhi

Sl.No.115 2000-00

10

N.Vijaya laxmi Fast Food Center

Vallbhi veedhi

Sl.No.140 1500-00

11

D.V.Reddy D.No.28-

4-30 Small Hotel

Fruit market

Veedhi

Sl.No.169 600-00

10th Circle

S.N

o Delation list Trade Street Amount

1 A.Chitti babu Fast Food centre

Vallabai Street

Sl No-30 1000-00

2 P.Srinivasu Chicken Shop

Vallabai Street

Sl No-32 500-00

3 S.Apparap Auto Mobile shop

Vallabai Street

Sl No-44 600-00

4

K.V.V.S Samba Siva

Rao Milk shop

Vallabai Street

Sl No-53 500-00

5 Amrana Raju Mini Mels Hoster

Vallabai Street

Sl No-30 600-00

6 Popular shoe mart Foot were shop

Main Road

Sl No.5 800-00

7 P. Pradeep Foot were shop

Main Road

Sl No.12 800-00

8 Bata India limited Foot were shop

Main Road

Sl No.21 1500-00

9 Bamesh Kumar Tea Stall

Main Road

Sl No.26 300-00

10 V.R.Kishore Furniture shope

Main Road

Sl No.38 1200-00

11 Ch.Guru Prasad Paint shop

Main Road

Sl No.47 1500-00

12 Charana laya Foot ware shop

Main Road

Sl No.62 800-00

13 M.U.M.Lakshmi Auto mobile shop

Main Road

Sl No.64 600-00

14 R.Satyanarayana Furniture shope

Main Road

Sl No.65 1200-00

15 C.Harinadha Reddy Radeymade shop

Main Road

Sl No.79 1000-00

16 C.Harinadha Reddy Radeymade shop Main Road 1000-00

Sl No.79

17 V.Jagandham

Sports goods

sales

Main Road

Sl No.82 500-00

18 Sri Durga Reddy Two wheels sales

Main Road

Sl No.92 5000-00

19 D.V.K.Raju Lodge

Main Road

Sl No.105 5000-00

20 Vijaya kumar jain Readymade shop

Main Road

Sl No.113 600-00

21 Rajendhra kumar jain Readymade shop

Main Road

Sl No.114 1000-00

22 Sampath lal Auto mobile shop

Main Road

Sl No.120 600-00

23 M.Sivaji

Surgical

materials

Main Road

Sl No.122 1200-00

24 G.V.Ratnam Mobile repair

Main Road

Sl No.138 500-00

25 Riya Inter national Brif care sales

Main Road

Sl No.150 1000-00

26 S.K.Hussian Readymade shop

Main Road

Sl No.150 1000-00

27 H.Seshagiri Rao Kirana shop

Nookalamma Temple

Sl No.11 600-00

28 B.Susela Foot were shop

R.R.Road

Sl No.20 800-00

29 M.V.Satyanarayana Note books sales

R.R.Road

Sl No.35 500-00

30 S.Krishna Kumar Travelling agency

R.R.Road

Sl No.42 1500-00

31 M.D.Meeraja Battery’s sales

Jawahar road

Sl No.10 800-00

32 N.Durga Reddy Go down

Ramayya street

Sl No.11 2000-00

33 S.K.Bashir Chicken shop

Chinna market

Sl No.11 500-00

34

SK.Mohideen

S/o Jani Motor shop

Chinna market

Sl No.12 500-00

35 Bhima sankar Rao Chicken shop

Chinna market

Sl No.15 500-00

36

S.K.Raju

S/o Lal shab Mattan shop

Chinna market

Sl No.16 500-00

37 Ruman Chicken shop

Chinna market

Sl No.19 500-00

38 S.K.Babji Chicken shop

Chinna market

Sl No.20 500-00

39 D.V.Venkata Kirana shop

Basiv reddy vari

streetSl No.1 600-00

40 Ch.Govidha Raju Pan shop

Basiv reddy vari

Sl No.5 300-00

41 D.Lova

Tailoring

materials

Madhireddy vari

Sl No.2 600-00

42 K.Tata Rao

Spare part & Oil

sales

Kosurivari

Sl No.5 2200-00

43

T.Santharam S/o

Paparao Flour mill

R.K.Rao Peta

Sl No.2 800-00

44

T.Santharam S/o

Paparao 5.H.P Motar

R.K.Rao Peta

Sl No.3 500-00

45 K.V.Suresh babu Auto consultancy

Salipeta

Sl No.10 3000-00

46 D.Padma Readymade shop

Salipeta

Sl No.13 600-00

47 Zareena Istharin Beauty parlour

Mantripragada vari

street

Sl No.5 1000-00

48 Pradeep Raj Fancy shop

Mantripragada vari

street

Sl No.19 500-00

49 Syied salem Basha Gift Articles sales

Mantripragada vari

street

Sl No.20 500-00

50 M.D.Elrahim Chicken shop

Mantripragada vari

street

Sl No.26 500-00

51 SK.Jajuddien Mattan shop

Mantripragada vari

street

Sl No.27 500-00

52 Ranjeet singh

Fancy shop

Mantripragada vari

street

Sl No.36 1000-00

53 Ganapathi Das Gift Articles sates

Mantripragada vari

street

Sl No.46 500-00

54 S.K.Afjal

Radey made

shop

Mantripragada vari

street

Sl No.47 600-00

55 Babblu mal Readymade shop

Mantripragada vari

street

Sl No.48 600-00

56 B.Appa Rao Printing press

Majastic street

Sl No.24 800-00

57 Endhira Das Mobile shop

Ganjam vari street Sl

No.11 500-00

58 B.Pradeep kumar Electronic shop

R.S.Vari street

Sl No.16 1200-00

59 A.Jothiy Cooking gas sales

Lachi Raju vari street

Sl No.1 1200-00

60 U.Padhamaja Readymade shop


Sl No.2 1000-00

61

K.Krishna Arcweldn

S/o Veerajn Welding


Sl No.3 500-00

62 M.V.K Satyanarayana Auto Consultancy

Sree complex road

Sl.No.2 3000-00

11th Circle


1

N.V.S.S.Rama Murthy

S/o Venkatrarao

D.No.28-1-53 Sweet shop

Main road

Sl No.1 2000-00

2

N.Gopala Krishna

D.No.28-1-53 Jewellery shop Sl No.20 2000-00

3

Veerababu D.No.33-1-

31/2 Perls shop Sl No.21 1000-00

4

E.Saravaran D.No.37-1-

34/A Plastic articles

Sl No.93

1000-00

5 P.Srinivas D.No.26-6-6 Electrical Sl No.129 1200-00

6

Honda service centre

D.No.27-9-50 Two wheelers

Sl No.152

2000-00

7

Ankku Jain D.No.27-9-

50/5 Electrical

Sl No.153

1200-00

8 V.S.Murthi D.No.27-9-56 Flour mill Sl No.171 1500-00

9

Y.T.Subrahamanyam

D.No.27-3-14 Chemical shop

Sl No.201

600-00

10

S.Kondala Rao D.No.34-

5-23 Fancy shop

Sl No.219

1000-00

11

V.Venkata

Subrahmanyam D.No.34-

5-7/1 Iron shop

Sl No.235

2000-00

12 T.Prasad Rao D.No.34-5-3 Kirana Sl No.244 1500-00

13

G.Subbararao D.No.34-5-

5 Medical shop

Raja veedhi

Sl No.251 1000-00

14 A.Surakha D.No.35-5-7/8 Aluminium shop

Sl No.1

1500-00

15

A.N.V.Satyanarayana

D.No.36-8-24

Yentralu spar

parts

Sl No.1

1000-00

16 J.Ramdadasi D.No.36-8-3 Iron shop

Sl No.1

2000-00

17

Suresh Kumar jain

D.No.36-8-24 Cloth shop

Sl No.1

600-00

18

Rajandra kumar jain

D.No.36-8-39 Cloth shop

Sl No.1

600-00

19

K.Venkata Ramana

D.No.36-11-37 Bakery shop

Sl No.1

1200-00

20

Siva Puthra

D.No.27-7-3 Bakery shop

Sl No.1

600-00

21

Mohan Chand Chowdari

D.No.34-1-12/1 Mettle shop

Sl No.1

2000-00

22

Manoj Kumar D.No.34-1-

13/4 Gift article

Sl No.1

1000-00

23

Jyothila Venkata Ramana

D.No.36-11-9 Saa mill

Sl No.1

1600-00

24 M.Kumari Medical shop

Sl No.1

1000-00

25

P.Manjudhar D.No.22-1-

41/2 Medical shop

Sl No.1

1000-00

26 B.Kondayya D.No.23-3-7 Chicken shop

Sl No.1

1000-00

12th Circle


1 S.T.R.Subrahmanyam Medical Shop

Pattabhi

veedhi

S.No.19 1000-00

2 Satyasai Heritage Milk Shop

S.No.21

1000-00

3 Ch. Surveswara rao Kiran Shop

S.No.12

600-00

4 D.Thrinadh Rest rant Shop S.No.31 2000-00

5 K.Prasad Reddy C.D.Center Shop

S.No.34

500-00

6 Ch.Laxman kumar Bangles Shop S.No.45 200-00

7 Md.Amman Udden Dry cleaner Shop

S.No.1952

1000-00

8 B.Srinivasa rao Cloths Shop

S.No.1956

600-00

9 K.Sujatha Cloths Shop S.No.57 600-00

10 Y.Srinivasu Rao Milk Shop

S.No.61

1000-00

11 A.Dinesh Cell repair Shop S.No.63 500-00

12 Y.Suryanarayana Rao Milk Shop S.No.69 1000-00

13 Saty Jeweller Perals Shop

S.No.70

500-00

14 Menner Tea& Tiffin Hotel

S.No.71

1000-00

15 G.Adhi Laxmi Kirana Shop

S.No.72

600-00

16

G.Veer Venkata

Satyanarana Kirana Shop

S.No.73

600-00

17

Dr.Ch.Venkateswara

rao Libratory

S.No.74

1000-00

18 K.Surya Kumari Cloth Shop S.No.75 600-00

19 K.Apparao Thopudu Bandi

Railway gate

S.No.4 500-00

20 A.Srinivasu rao Wilding

Prathaf

Nagar

S.No.3 500-00

21 V.Suribabu Wilding S.No.8 500-00

22 K.Rambabu Pan shop

Red cross

Veedhi

S.No.6 600-00

23

Sri kar Rice& General

store Kirana Shop S.No.7 1500-00

24 G.Chandra Mohan

Pappulu sudhi

chayuta

Gandhinagar

S.No.7 500-00

25 V.Sri Hari Rao

S.No.18 800-00

26 Ch.M.Rao Kirana Shop S.No.19 600-00

27 G.Krishna Murthy Lodge

Nookalamma

Temple

S.No.2 5000-00

28 S.Satyanarayana Kirana Shop

S.No.11

1500-00

29 S.Malakondayya Kirana Shop

S.No.19

1500-00

30 K.Satya vathi Pan shop

S.No.24

300-00

31 M.Yudy kumar Kirana Shop

S.No.43

600-00

32 S.Narasayya Kirana Shop

S.No.44

600-00

33 M.Brahmajji Rice shop

S.No.49

1500-00

34 Lakshmann Panipuri

S.No.56

1000-00

35 M.Srikanth fast food

S.No.57

1500-00

36

Venkata durga past

food center fast food

Nookalamma

temple

S.No.60 1500-00

37 Sk.Abdul fast food

Pamula vari

veedhi

S.No.63 1200-00

38 S.Satyanarayana Kirana Shop

S.No.62

600-00

39 A.Krishna Gopal Kirana Shop

Subbarao

veedhiS.No.1 1500-00

40 G.Anjayanayelu Tea Stall

S.No.2

600-00

41 Vigna Bharathi Vidyalayam

S.No.3

2000-00

13th Circle


1 Veerabhadra rao Welding shop

Nookalamma

temple S.No.3 500-00

2 T.J.S.N.Murthy Soda Machine

S.No.11

600-00

3 Venkateswara rao Hard ware

Attachuta

puram S.No.7 1000-00

4 V.Srinavasu reddy Old paper purchase

Dwarka Nagar

300-00

5 M.Kumar Sweet shop

Bhanugudi

center

S.No.47 2000-00

6 P.Jairam Food centre

S.No.47 600-00

7 P.V.Kiran kumar Computer S.No.51 1000-00

8 D.Prasad Soda Machine

S.No.59

600-00

9 K.B.R.Mobil Cell shop

S.No.66

1000-00

10 K.Satyanarayana Tea stall

Mel try road

S.No.66 600-00

11

Ch.Satyanarayana

Murthy D.No.1-20-10 Tea stall

Mel try road

S.No.21 2000-00

12 M.Krishna Books stall

Kondayya

pallem S.No.22 1500-00

13 Gite Hostel mess mess

LB Nagar

S.No.21 1000-00

14

U.Vijayamma D.No.65-

9-1 Hard ware

Pithapuram

S.No.27 1000-00

15

V.U.U.Satyanarayana

D.No.67-1-1/3 Kirana

LB Nagar

S.No.28 600-00

16 M.Vasantha rao Soda Machine S.No.39 900-00

14th Circle


1

A.Chinna

D.No.65-9-1 Ark welding

Narsanna Nagar

S.No.35 500-00

2

M.V.S.Murthy D.No.65-

9-1/1 Hard ware

S.No.6

2500-00

3

K.Ranganadha rao

D.No.65-1-20/1 Rice store

S.No.33

500-00

4

A.V.V.Satyanarayana

D.No.65-1-1 More super market

S.No.45

6000-00

5

Ch.V.Panindra

D.No.65-9-4/6 Inter net

Ashok

NagarS.No.50 1500-00

6

B. Ummesh

D.No.67-1-21/1 Bakery

S.No.55

600-00

7

P.Krishna Rao

D.No.67-1-12 Medical shop

S.No.73

1000-00

8

G.Ravi Kumar

D.No.65-9-3/1

Fast food centre

Karnam gari

centre

S.No.94 1500-00

9

T. Srinu

D.No.67-1-3 Cycle repair

S.No.96

500-00

10

S.Kanna babu

D.No.67-1-4/2A Book stall

S.No.111

500-00

11

N.V.N.Murthy

D.No.67-1-40/2

Electrical & General

store

S.No.112

1200-00

12

P.Venkatesra

raoD.No.67-1-39/1A Timber Depot

S.No.114

2000-00

13

B.Babaji

D.No.67-1-66/2 Cement shop

S.No.119

1500-00

14

G.Raju

D.No.68-1-2/3 Cycle repair

S.No.126

500-00

15

G.Krishna Rao

D.No.67-1-37 Cement shop

S.No.127

1500-00

16

M.V.Satyanarayana

D.No.69-4-11 Iron shop

S.No.173

1500-00

17

K.V.Rajagopal reddy

D.No.69-4-26

Vishaka dairy

Sarpavaram

Junction

S.No.180 3000-00

18

I.Harshavardhan Rao

D.No.69-3-14/1 Flour mill

S.No.208

1300-00

19

K.Kameswararao

D.No.69-4-1/B Chicken shop

S.No.219

400-00

Code No. 11

15 (11) QUARTERS – QUARTERS BELONGING TO THE MUNICIPAL CORPORATION –

LET OUT – DETAILS NOT PRODUCED:

This Municipal Corporation has owned the following Quarters

1) Municipal Commissioner Quarters

2) Health Officer Quarters

3) Town Planning Officer Quarters

4) Municipal Engineer Quarters

5) Dy. E.E. Quarters

6) A.E. Quarters

7) A.E. (Eue) Quarters

8) Bhaskar Nagar Superior Employees Quarters

Unit-I a) Quarters I upper portion

b) Quarters II lower portion

c) Quarters III upper portion

d) Quarter IV lower portion

Unit-II a) Quarters I upper portion

b) Quarters II lower portion

c) Quarters III upper portion

d) Quarter IV lower portion

But the details of occupants of the above said Quarters were not made available for

Verification in audit. The connected file to know the period of lease and other particulars

were also not made available.

Action would need to be taken to produce all the above information to audit or else

the loss sustained would need to be assessed and made good from the persons responsible and

credit the same to the corporation funds under intimation to audit.

15(12) Repairs to try cycles Estimations not prepared bills not certified by the Engineering

Authorities-irregular- Rs.1,50,160-00

The following amounts were paid towards repairs to try cycles on various dates . The

repairing charges more than Rs.10,000.00 is required to be estimated by Engineering authorities

and bills should be certified by the engineering authorities besides satisfactory conditions of the

try cycles. But no authority has certified the repairs and recap of required try cycles

Vr.No.Date Particulars Amount

1907/2-15 5 Try cycles Repairs Boby Enterprises,

Kakinada

Rs. 32810-00

1498/12/2014 35 -do- Rs. 30540-00

210/5-14 2 -do- Rs. 8030-00

467/7-14 6 -do- Rs. 19670-00

1273/11-14 3 -do- Rs. 15380-00

831/8-14 4 -do- Rs. 43730-00

Total: Rs. 150160-00

The stock register were not produced for verification in audit. In view of the facts

explained above, the expenditure of Rss.150160-00 could not be audited in audit and is held

under objections

15(13) Service tax- Payment of service tax to central excise Department without

the clarification orders of Govt of India or Legal opinion of the MSC- Needs

sanctions of Government – Rs.9,99,323-00

A total sum of Rs.9,99,323-00 was paid to central Excise Department towards penalty

and interest on service tax which is received from tenants of the Municipal shopping complexes

1) V.R.No.1258/10-2014, Rs.3,68,555-00 ,2) V.R.No.1202, Dt.10-2014.Rs.304895-00 3).1295/11-

2014, Rs.326373-00

On verification of file, the following observations are made.1) There is no written

opinion of the MSC as the outcome of Appeal made against the demand notice by the central

excise authorities of Visakhapatnam 2)In Government Memo.No.24156/Tc1/2010,Dt.25-10-

2011 of MA &UD (TC-1) Department issued clarification to Commissioner, MC Rajahmundry

stating that payment of service tax on learning if immovable property has been referred to

Minister of UD, Government of India for resolving the issue at central Government level and

wait for the orders of the Government of India in this matter. In the mean while the service tax

Department insists for payment of service tax, the demand notice can be challenged before

the appropriate court

In the light of the above observations made it is found that this matter involves legal

issue. The entire matter is to be referred to Government for clarification.

In view of the above, the amount now paid Rs.9,99,323 /- needs sanction of

Government. The excess payment if any paid in this regard needs to adjusted in future

payment of service tax

15 (14) WORK PROVIDING TEMP. TOILETS WITH BABBOO MATS AND CASUANA

STANT ROSTS – WORK TAKENUP IN OUTSIDE THE CORPORATION AREA SANCTION

OF GOVT NEEDS OBTAINED AND PRODUCED

ESTT :- Rs. 87,000 /-

M.B.No. 39/2011-12 P. 35

K.Satyanarayana, Contractor

On Vr.No. 878/7-14 an amount of Rs. 76,500 /- was drawn and paid to Sri

K.Satyanarayana, Contractor towards providing Temp. Toilets with Bamboo Mats and

consuana stand Rosts at J.N.T.U.K Grounds, Kakinada. It is observed from the file,

that the work was executed at JNTU Ground, Kakinada. The reasons why the work

was taken up outside the corporation area without the sanction of the council. Was

not explained to audit. In absence of the proper sanction, the expenditure thus

incurred could not be admitted in audit.

Code No. 11

15(15) 12th Finance- Purchase of pumps - Excess Expenditure incurred than sanctioned amount –

Sanction of Commissioner & Director of Municipal Administration needs obtained and produced -

Rs.24,519.00

Estimation:1.4 lakhs

M/s Ramakrisihna Electrical 6.20 less

Vr.No.3/2014 Dt.124519-00

MBNO.13/2009-10 AE Ele-I P.24 & 25

The work’s supply & delivery of MUD pumps with 5 H.P Motor for sanitation purpose was taken

up from 12th finance fund with an estimation of Rs.1.00 lakh and Administrative approval from

Commissioner & Director Municipal Administration Andhra Pradesh Hyderabad also obtained in

Roc.No.23994/2005-11 Dt.24.6.2008 As verified from the file, it was noticed that the Tenders called for

through e-procurement for an estimated cost of Rs 1.40 lakhs which is contrary to the orders of

Commissioner & Director Municipal Administration Andhra Pradesh Hyderabad

It was stated in audit that the rates mentioned in first estimation was revised and proposals for

sanction of revised estimation was submitted to Commissioner & Director of Municipal Administration

Andhra Pradesh Hyderabad on 5-1-13 and subsequently on 6-6-13, 21-6-13, 16-7-13,16-11-13 & 4-1-14.

But they did not sanctioned revised estimation so far.

In view of the above the Additional expenditure incurred for said work could not be admitted in

audit. Necessary action would need to be taken to obtain ratification orders from Commissioner, and

Director of Municipal Administration Andhra Pradesh, Hyderabad or other wise the excess expenditure

of Rs.24519-00 would need to be recovered from the person or persons responsible

code No.11

15 (16) 12TH FINANCE – “ PURCHASE OF 8.4 CUM 3 TIPPERS INSTEAD OF 6 CUM 5

TIPPERS “ – REVISED ADMINSRATIVE SANCTION FROM COMMISSIONER & DIRECTOR

MUNICIPAL ADMINISTRATION, ANDHRA PRADESH HYDERABAD NOT OBTAINED AND

PRODUCED.

Estimation: Rs.10 lakhs

Final Vr.No.1/7-2014 Rs.414557.00

M/S Automotive Manu factures Private Limited, Rajahmundry

For the work’ purchase of 6.cum 5 Tippers’ Administrative sanction accorded by the

Commissioner & Director Municipal Administration, Andhra Pradesh Hyderabad at Rs.10 lakhs for each

tipper with 6 cum capacity for an estimation of Rs.50 lakhs.

It was noticed from the tender file and agreement file, the capacity of tipper was noted as 8.4 cum

instated of 6 cum and cost of each tipper noted as Rs.14.01 lakhs instead of 10 lakhs contrary to the

orders of the Commissioner & Director Municipal Administration, Andhra Pradesh Hyderabad. Due to

above there is a difference in cost of each unit is Rs.4.01 lakhs

It was stated in audit that the proposals for sanction of revised administrative sanction for

purchase of 8.4 cum 3 tippers were submitted to Commissioner & Director Municipal Administration,

Andhra Pradesh Hyderabad. But no sanction orders are obtained & produced to audit. Immediate and

early action would need to be taken to ratify the action taken by the Municipal Authorities. The loss if

any sustained in this regard would need to be made good from the person are persons responsible

Code No.11

15(17)Town planning –Appointment of Horticulture Supervisors –Sanction of

Commissioner & Director of , Municipal Administration not obtained –produced:

Rs.102634.00

MB.No.800/12-13

1.Vr.No.193/5-14 Rs.26673-00

2. Vr.No.733/8-14 Rs.25720-00

3. Vr.No.957/9-14 Rs.27381-00

4 Vr.No.1684/1-15 Rs.22860-00

102634-00

During the course of Audit, it is noticed that the above amounts were paid to

Horticulture Supervisors who are appointed through tenders

vide.CR.No.43/2013Dt.24.9.2013 towards maintain newly constructed parks. But in

G.O.Ms.No.175 Fin(DCM-I) there is a ban on outsourcing workers appointment on

economy measure in Lr.Roc.No.16238/2010/M3 Dt.14.2.2011 of the Commissioner

& Director Municipal Administration Andhra Pradesh Hyderabad , It was instructed to

all the ULB, not to further engage the works on out sourcing basis or any other mode

without the permission of the Commissioner & Director Municipal Administration

Andhra Pradesh Hyderabad as there are excess members than the actual requirement as

per the norms fixed.

Contorary to the Government Orders instructions of the Commissioner &

Director Municipal Administration the Executive Authority appointed Horticulture

Supervisors for maintenance of newly constructed parks which is irregular. Thus the

expenditure incurred towards wages of the said persons could not be admitted in audit.

Code No.11

15 (18) FRU Hospitals- purchase of medicines, and other expenditure

incurred–stock registers and attendance registers- not produced Rs.122084.00

The following amounts were incurred towards purchase of medicines and

celebration of Mother day programme, laboratory instruments and conducting of

Mega medical camp on various days.But connected stock files and attendance

register of persons who are attended on mega camp day were not produced to

audit. In absence of the same the expenditure incurred Rs. 1,22,084.00

Is held under objection.

Vr.No. Particulars Amount

1100/9-14 Sri Krishnavalas(Subbayya hotel) 400 food packets

@35/- per jar

On 31-8-2014(No attendance)

14000-00

288/5-14 -do- 374 x 30=11220-00 on Dt.4-3-2014(No

attendance)

11220-00

830/8-14 Laboratory instruments for FRU from Aruna

Enterprises, Kakinada(No stock Register)

60932-00

1660/1-15 Medical Lab articles Aruna Enterprises,

Kakinada(No stock Register)

35932-00

Total:Rs. 1,22,084.00

On Vr.No.375/6-14, an amount of Rs.4503/- was shown as incurred towards purchase

of cotton rolled and oxygen cylinder refilling on various days for which no stocks register

were produced to audit. In absence of the same the expenditure is held under objections

Code No.11

15(19) Purchases-Materials purchased for various purposes stock register not produced

R.s.293808-00

During the course of Audit, it is observed that the following materials were purchased for various

purposes by the municipal authorities and paid the amounts to the suppliers through the vouchers noted

against each. But the connected stock registers were not produced to audit for verification. In absence of

the stock register utilisation of the material could not be certified in audit .Necessary action would need

be taken to produce the same to admit the expenditure in audit.

S.L.No. Voucher No Particulars Amount of the Bill Nature of the

Objection

1 46/4-14 87471-00 Stock

2 739/8-14 11053-00 -do-

3 834/8-14 98628-00 -do-

4 1851-2-15 96656-00 -do-

Total: 293808-00

Code No.11

15(20) Out sourcing appointments of security guard/P.H workers etc., EPF and ESI amounts

paid remittance challans not obtained and produced irregular:

During audit on the accounts of Kakinada municipal corporation for the year 2014-

15,it is observed that number of posts were filled up by the municipal commissioner ,Kakinada

through outsourcing basis and their remuneration are being paid to them from time to time along

with EPF, ESI, Service tax etc., regularly.

1. As per agreement conditions 11 and 15 ,the service provider shall be produced the

remittance challans of EPF & ESI along with the list of employees with their EPF account

number, then only the employer release the said amounts to the supplier and TDS under Sec194-

c(4) of IT Act 1961, 2.24% on the total bill has to be deducted which is also not done by the

municipal authorities.

1) Necessary action would need to be taken to obtain remittance challans from the

service provider relating to EPF and ESI and deduct IT at source in future and also

see the previous amounts are remitted to the concerned heads & produce the challan

to audit.

Sl.No Vr.No./Date Month EPF ESI

1 1988/2-15 2/2015 263057-00 91750.00

2 1866/1-2015 1/2015 274048-00 95595-00

3 1652/12-14 12/2014 273829-00 95520-00

4 1587/12-14 11/2014 275831-00 96217-00

5 1459/12-14 9/2014 112198-00 39130-00

6 1458/12-14 9/2014 78776-00 27491-00

7 1457/12-14 9/2014 76484-00 26682-00

8 1454/12-14 10/2014 276448-00 96438-00

9 1135/10-14 8/2014 87295-00 30999-00

10 1134/10-14 8/2014 63849-00 22580-00

11 1133/10-14 8/2014 60463-00 21379-00

12 910/8-2014 7/2014 88289-00 31448-00

13 909/8-2014 7/2014 63238-00 22382-00

14 908/8-2014 7/2014 62600-00 21997-00

15 559/7-2014 6/2014 63933-00 22571-00

16 558/7-2014 6/2014 57846-00 20427-00

17 557/7-2014 6/2014 87754-00 31159-00

18 395/7-2014 5/2014 63877-00 22581-00

19 394/7-2014 5/2014 64416-00 22812-00

20 393/7-2014 5/2014 89022-00 31866-00

21 293/5-2014 4/2014 89512-00 32009-00

22 292/5-2014 4/2014 63496-00 22466-00

23 291/5-2014 4/2014 64104-00 22591-00

24 95/5-2014 3/2014 89548-00 31850-00

25 94/4-2014 3/2014 62731-00 21987-00

26 93/4-2014 3/2014 64118-00 22591-00

27 4/4-2014 2/2014 75613-00 26356-00

28 3/ 4-2014 2/2014 54770-00 19102-00

29 2/4-2014 2/2014 52228-00 18216-00

30 158/5-14 3/14 5724-00 15930-00

31 222/5-14 4/14 5724-00 15930-00

32 332/6-14 5/14 5724-00 15930-00

33 586/7-14 6/14 5724-00 15930-00

34 766/8-14 7/14 5724-00 15930-00

35 958/9-14 8/14 5724-00 15930-00

36 1218/10-14 9/14 5724-00 15930-00

37 1345/11-14 10/14 5406-00 15504-00

38 1479/12-14 11/14 5406-00 15504-00

39 1735/1-15 12/14 5406-00 15504-00

Code No.11

15(21) TAX ON DOGS-REGISTER OF CENCES OF DOGS & ANIMALS NOT MAINTAINED and produced

As per receipts & payments statement for the year 2014-15, an amount of Rs.600/- only was

shown as collected towards tax on animals during the year 2014-15. But no register was produced to

audit for verification.

According to the section 248 of the A.P.G.H.M.C Act, 1955 read with section 14 of the A.P Municipal

Corporations Act, 1994-

1) A tax not exceeding Rs.10/- per annum shall be levied on every dog

kept within the cities and not under the age of 6 months.

2. Every person who owns or is charge of any dog is liable for such tax

3 (a))Every person who owns are is in charge of any dog shall before the first day in the

month of May in each financial year forward a return signed by him containing his

name and address and the age of such dog to the Commissioner.

.

(b)Every person who after the first day in the month of May in any financial year Becomes the owner or takes charge of any dog, shall within one week from the date

on which he becomes the owner or takes charge of the dog, forward to the

commissioner a return, signed by him.

4) The tax shall be payable for every financial year in advance on the

first day of May.

5) The commissioner shall maintain a register showing the persons liable to pay the tax under this section.

The loss if any sustained in this regard would need to be made good for the person or

persons responsible

Code No.11

15( 22) GENERAL FUNDS-EXPENDITURE CONNE.CTED RECORDS AND FILES NOT

PRODUCED TO AUDIT-NEEDS ACTION: Rs.50047408.00

During the course of audit on the accounts of Municipal Corporation Kakinada for the year

2014-15 the following General Funds vouchers were distributed to the concerned sections to put up

with connected files but the connect Files, M.Book and Estimates, Agreement files and stock register

along with Vouchers(ANNEXURE-1) were not produced to audit for verification. In this regard no.of Half

Margin Letters served to the Municipal Authorities. But they did not produce the records. Due to non

production of records, the accuracy of expenditure could not be verified in audit. The loss if any

sustained in this regard the same may be recovered from person or person responsible and made good

to Municipal Funds.

1. Half Margin Letter SA (MC) No. 83 dated. 23.1.2016 2. Half Margin Letter SA (MC) No. 86 dated . 1.2.2016

Sl.N

o

Vr.No.Date Details MB No. Amount

1. 1555/12-14 Amount payable to M/s Padma Electrical works

kakinada works rewinding repairs of 75 HP

motor,40 HP motor and 5 HP pump at 39ictoria

water works

633/12-13 77362-00

2. 1533/12-14 Repairs to 15 HP and 75 HP submersible pump

sets of Rajeev gruhakalpa housing at dairy form

centre

776/12-13 55750-00

3 1536/12-14 Providing lighting to the water fountain at Zill

Parishad circle

630/12-13 89482-00

4. 1523/12-14 Supply of 30 KVA Generator to Yetimoga Booster

pump house on hire basis

638/12-13 88039-00

5 264/5-14 Transportation of drinking water to newly

merged panchayathies in the MPL Cor.by

Addl.tankers on hire basis

632/12-13 464686-00

6. 1627/1-15 Transportation of chlorine cylinders by tuck

/mini van hire basic

639/12-13 50900-00

7. 1577/12-14 Providing the MCCBS,MRBS 77/12-13 82772-00


Kakinada to towards rewinding and repairs to the

60 HP motor 2 no.s

197/12-13 84226-00

9. 1541/12-14 Amount payable to Surya Electrical works

Kakinada towards rewinding are repairs to the 60

HP pump and motor of Sasikanth nagar clear

water form house

176/13-14 71365-00

10 1551/12-14 Amount payable to M/s Padma Electrical works

Kakinada towards repairs to the 100 KVA

transformer of AMG pump sets

73/12-13 60523-00


Kakinada towards repairs and rewinding charges

to 500 KVA transformer at Victoria water works

209/12-13 90586-00


Kakinada towards repairs and rewinding charges to

500 KVA transformer on hire basic to Victoria water

works

95/12-13 85442-00

13 708/7-14 Providing new bed and erection to 40 HP pump

and motor in existing place of 20 HP at pump

house

196/12-13 83550-00

14. 804/8-14 Transportation of drinking water to unserved

areas in the city by additional tankers on hire

basis

2/07-08 89918-00

15 182/5-14 Amount payable to Sri G.S.Kumar towards

payment for supply & delivery of HP motor set

Estimation

and

M.Book No

not

prepared

56896-00

16 2000/3-15 Repairs of dumpers in Kakinada Municipal Corporation 128/2014-15 167809-00

17 760/8-14 Repairs to AP05TT 6254 Dumper placer of Kakinda

Municipal Corporation

21/2013-

2014

283736-00

18 2003/3-15 Am easting the lakes on HDPE pumping main in AEE

section

78/14-15 423462-00

19 2004/3-15 Replacement of damaged 160 mm & PUC Pipe line

with 160 mm &HDPE pipe line Dpue to 13th Finance

Drain in Dumula pete along beach road

143/14-15 538632-00

20 961/10-13 Providing center lighting at Pithapuram road and

Jaganakpur

27/07-08 292767-00

21 1453/12-14 Amount payable to Sri B.Satya Srinivas contractor

Kakinada towards New wiring to RO plants at 11th

division water tank Swarnadra Colony

235/13-14 28908-00

22 1452/12-14 Amount payable to Sri B.Satya Srinivas contractor

Kakinada towards New wiring to Mutha Nagar

236/13-14 22974-00

23 291/6-13 Providing new Electrification to Record room at Anand

Bharathi

11/10-11 46501-00

24 447/7-14 Supply of skilled electrician, semiskilled

/helper(electrical )for 30 days for maintenance of

street light boxes

5/11-12 75886-00

25 944/10-13 Maintenance of street lighting of zone-II 5th to 12th

division

453/12-13 165974-00

26 448/7-14 Supply of skilled electrician, semiskilled

/helper(electrical )for 30 days for maintenance of

street light boxes

11/11-12 59023-00

27 1838/2-15 Providing concealed modular wiring MPP primary

school at satya devi nagar at Annamma Ghati junction

16/12-13 75700-00

28 359/6-13 Maintenance of street lighting of zone-III 13th to 12th

division

16/12-13 219147-00

29. 49/11-14 Providing and improvement of water supply with

lighting of 110 mm dia HDPE pipe line to Gandhi park

East side area

659/12-13 157643-00

30 137/4-14 Maintenance of centre divider with block cotton earth,

Read earth and lawn grains from Boat club park

560/12-13 421040-00

31 414/7-14 Transportation of water to plantation by tankers on

hire basis

575/12-13 209405-00

32 485/7-14 Filling with gravel to children play ground North and

around the play ground at Boat Club

93/13-14 66463-00

33 541/7-14 Repairs and maintenance of compound wall painting

and gates

104/13-14 54649-00

34 551/7-14 Cement Benches coloured benches in Gandhi Nagar

park

701/12-13 86756-00

35 584/7-14 Providing C.C bed concrete to Drain in Pitchuka vari

street in Municipal Corporation Kakinada

584/7-14 81978-00

36 976/9-14 Modifying foundation at Raja Tank Gandhi nagar Park -- 117894-00

37 1063/9-14 Construction of CC drains and CC surface road at

Rajeev Gruha Kelpa colony north side area in 11th

-- 332428-00

Division

38 1255/10-14 Laying of C.C Surface road and C.C drain D.No.3-17A-

14/4 to 13-17A-14/8, Jyothula Apparao Colony

250/13-14 476778-00

39. 1276/11-14 Providing Rice drain –drain Wally at boat club 1st

division

246/13-14 60891-00

40 1417/11-14 Providing C.C Drain in Siva Reddy Nagar West side 706/12-13 405589-00

41 1592/12-14 Renovation of the water fountain of Zilla parishad

circle

72/12-13 54816-00

42 1691/1-15 Construction of floor leaders statues standing

pedestals with at boat club

104/13-14 74052-00

43 376/6-14 Mee seva nandu chairs and side walls repairs and

painting as per to the amount

167/13-14 27568-00

44 1329/14 Towards new 60 W LED street lights fixing to JN puram

MLA Quarters

10/10-11 97516-00

45 9/1-15 Providing clear water supply to Indian coast ground-

Manufacture S/D ,Indian cost grounds at beach road

635/12-13 1437265-00

46 5/9-14 Widening and formation of B.T.Road to main road

with hit mix process 2 town police station junction to

masid junction

3432940-00

47

474/7-14

Providing new lighting to Durga Vidyut nagar park

and SBI staff cover park near Boas club 474/7-14 463920-00

48

883/8-14 Maintain of street lighting of zone-I 883/8-14

119217-00

49

425/7-14 Providing new lighting at Recharalapeta 425/7-14

52671-00

50

267/5-14

Supply delivery and finishing of 10HP motor

gearbox cable and starter at Revenue colony 267/5-14 89177-00

51

167/5-14

Providing ceiling winnings to town planning and

health section in Mpl Corp Office

167/5-14

85763-00

52

143/5-14

Providing new Electrification to endowments

colony school 143/5-14

94361-00

53

424/7-14 Providing new lighting to street at Boat club 424/7-14

52201-00

54

971/9-14

Supply and deleing of electrical materials for the

maintence of Santhcheruvu park 971/9-14

89143-00

55

970/9-14

Supply and deling of electrical materials for the

maintence of Boat club park 970/9-14

44630-00

56

972/9-14

Providing new lighting to street at Indira colony

park in 22nd division (SC Area) 972/9-14

31975-00

57

1021/9-14

Providing new PVC SURFACE WIRING TO library at

Perrajupeta 5th division 1021/9-14

100010-00

58

143/5-14

Providing new Electrification to endowments

colony school 143/5-14

94361-00

59

1471/12-14 Providing gravel path ways at Boat club in 1st Div

244/13-14

48650-00

60

426/7-14

Laying of C.C Surface road to Thyagaraja street

and Krishnadevaraya street in Mehar nagar of

45th Div 17/13-14

97829-00

61 1293/4-14 Construction of Library building at Srinagar Library of

5th Division

151/12-13

253611-00

62 866/8/14 Providing planting at State Bank of Hyderabad Colony

Park in 49th Div

432/12-13

85331-00

63 2/5-14 Providing clear water supply to Indian Coast

Guards

635/12-13 1800000-00

64 1/14 A.P.Port Department, Kakinada – Laying of 200mm dia

HDPE

-- 26988-00

65 1169/10-14 Towards B.T.Surface road to Achyutharamayya 767741 224/13-14

66 1368/11/2014 Construction of compound wall and Dev. Of Part to

layout open space at Srividya colony

909510

152/2013-14

67 690/7-2014 Computers of in complete to community hall at

jayapark

43896 481/12-13

68 1683/1-15 Supply of Contractor Labour 254137 698/2012-13

69 1690/1-15 Construction of drain Gaps in the sewer from

Kalyanamandapem to T.B Hospital

329500 82/2014-15

70

14/6-14 Repairs and maintenance to Recharalapeta 25676-00 25/12-13

71

10/5-14 Laying of C.C Surface road to pydavari doddi cross

roads

363974-00 830/12-13

72 497/7-2014 Providing repairs and Maintains of C.C 46989-00 588/12-13

73 56/4-14 Construction C.C drains with RCC culverts at Koth

Kakinada

38855-00 572/12-13

74 79/1-15 Providing TIK flooring maintains to K.N.Achayara

Mpl.Elementry school Turgipeta

149469-00

414/12-13

75 1015/9-14 Providing BARBED Wire fencing units RCC poles 78013-00 265/12-13

76 822/8-14 Providing Ceramic tiles and alltech paint 87214-00 63/13-14

77 1/4-14 Laying of C.C roads surface to Lachiraju street 594922-00 64/13-14

78 1023/9-14 Laying of 150 mm thick CC road surface to Tila

k street from Vivekananda

617370-00

86/13-14

79 1339/11-14 Providing creeper plant mesh guards in collectors

Bungalow

114455-00 28/12-13

80 914/8-14 Providing C.C drain and RCC culvert at Vidyut nagar 113089-00 149/13-14

81 1603/1-15 Providing CC Surface road, CC drain and RCC Culvert 822943-00 309/13-14

82 327/5-14 Construction of CC Drain from RTO Office

63147-00

293/12-13

83 802/8-14 Providing VIP Ladies Toilet near main dias at Beach

Festival

23436-00 245/2012-13

84 1670/1-2015 Laying of CC Surface roads 714819-00 34/2010-11

85 1525/12-2014 Construction of 300 mm size cc drain 203382-00 22/2010-11

86 1643/1-15 Laying of CC surface roads in Sowjanyanagar Gross

roads

545018-00 748/12-13

87 1602/1-15 Providing cc surface road in Devinagar road no.4 234848-00 31/2011-12

88 1625/1-15 Providing cc approach road and raising of CC Road

(Sub merge are) at gollapeta of ist div

580022-00

23/2011-12

89 1370/11-2014 Const. Of cc drain dr.No.68-6-14 16430-00 749/12-13

90 689/7-14 Providing CC surface Approach road from

Vinayakanagar

84280-00 143/09-10

91 1817/2-2015 Const. Of RCC Culverts and approaches at various

places

150692-00 71/2009-10

92 1843/2/15 Construction of community hall at pyadavari Doddi in 842130-00 9/2014-15

27th division

93 70/1-15 Laying of 150 mm thick C.C roads and raising of CC

drain Rellipeta

171004-00 697/12-13

94 1640/1-2015 Providing C.C drain in Sri Satya Devi nagar 820393-00 266/13-14

95 502/7-2014 Repairs to culvert and drain in satya prasanna nagar 600/12-13 73073-00

96 614/7-14 Providing Border poles in main road and finishing 780/2012-13 84877-00

97 503/7-2014 Construction of C.C moulded drain at Mpl.Office 589/12-13 87598-00

98 498/7-2014 Repairs and maintains of C.C Moulded drain Mpl.Cor 590/12-13 74789-00

99 697/7-14 Providing quarry dust at old Building remaned place

and north side in mpl corp. Office premises

324/12-13 76638-00

100 635/7-14 Filling up with quarry dust in burial ground inside area 678/12-13 80940-00

102 1336/4-14 Construction of community hall of nagar ,Annam tank 04/2010-11 381539-00

103 1126/9-14 Construction of brick masonary walls to the school

samba murthy nagar

07/2008-09 73775-00

104 1019/9-14 Provident Bar Bed wire felling with RCC poles to open

site at revenue

11/2011-12 75411-00

105 235/5-2014 Laying of CC road surface to the cross roads of sharief

street

155/12-13 107869-00

106 1874/2-2015 Repairs to culverts near J.Ramarao peta junction 615/12-13 53656-00

107 664/2-14 Supply and delivery of submersible cable panel board

and labour

40/2006-07 65636-00

108 66/12-14 Construction of storm water drain Yallavari burial

ground

205/13-14 1060806-00

109 1064/9-14 Providing B.T surface road with hot 302/13-14 1647892-00

110 647/7-14 Construction of CC Drain in Pallam Raju Nagar /12-13 74411-00

111 1492/12-14 Maintains land repairs of B.T Patch work of

Jagannaickpur

--- 431104-00

112 82/2-15 Construction of community hall at Parlopeta 83/13-14 180729-00

113 86/3-15 Providing all play court filling ground gates in 261/12-13 260651-00

114 944/9-14 Providing paintings to out side or Mpl.Girls High

school

6/2009-2010 83353-00

115 421/7-14 Laying of CC roads and constructions 571/12-13 286778-00

116 896/8-14 Widening the CC road at Vishanulayam 17/2011-12 58527-00

117 896/8-14 Construction of Community hall 42/13-14 228058-00

118 894/8-14 Construction on RCC Culvert 573/2012-13 356111-00

119 1198/10-14 Maintains and repairs to B.T Surface road with Hot mix 38/13-14 8742-00

110 1628/1-15 Laying of C.C Surface road M.30 grade at market 11/13-14 78642-00

111 1858/2-15 Laying of C.C roads to cross roads 248/1314 35386-00

112 1646/1-15 Construction of 300mm size C.C drains in

Gogudanayya peta

299/13-14 32836-00

113 1708/1-13 Laying of C.C road surface to Badevari street 24/13-14 121568-00

114 133/11-14 Construction of CC Drain Goleelapeta 709/12-13 46987-00

115 214/5-14 Construction of library building at Jagannaickpur 591/12-13 110160-00

116 265/5-14 Construction of 300 mm size CC drain at Ayodhya

Nagar

33/12-13 75977-00

117 379/6-14 Construction of storm water obtain from Mutha Nagar 301/12-13 1367985-00

118 27/7-14 Construction of C.C drain to drain to west side 19/10-11 66152-00

119 13/6-14 Repairs of Mazordrain in Gogudannayyapeta 463/12-13 72679-00

120 1083/9-14 Construction of C.C drain and calvert at Indira

Priyadarshni

34/12-13 80976-00

121 62/11-14 Construction community toilet in Tarakarama street 534/12-13 212518-00

122 953/9-14 Construction of CC drain and RCC culvert at Recharla

pet

25/06-07 84113-00

123 950/9-14 Construction of CC drain in Recharalapeta 71/09-10 86640-00

124 1158/10-14 Construction of 300 mm size CC drain Islam street 03/13-14 82861-00

125 872/8-14 Construction of toilet with septic tank in Mpl.

Corporation

98/13-14 297808-00

126 870/8-14 Construction of sanitary circle Office building

425/12-13 304778-00

127 417/7-14 Laying of CC surface road from Pallam Raju nagar 132/13-14 449344-00

128 1179/10-14 Laying of CC Road and construction of CC drain at

north side of railway compound

443/12-13 242676-00

129 1558/12-14 Winding and information of B.T Road 76/14-15 3878757-00

130 1779/2-15 Winding and information of B.T Road 80/14-15 6351792-00

131 936/9-14 Supply and delivery of plantation of Siva Kumar

nursery

- 64180-00

132 315/5-2014 Pay bill to Southern Agency Kakinada - 97550-00

133 185/5-14 Tree plantation in road side in Gandhi Nagar - 93556-00

134 181/5-14 The work dismantling the dilapidated old AC - 50933-00

135 1347/11-14 Southern Agencies Jawaharlal street - 97516-00

136 1315/11-14 Sowrya Decorators Kakinada - 81336-00

137 1343/11-14 Social for division kakinada, plantation as below - 69000-00

138 1312/11-14 Siri Decorators & Suppliers Kakinada - 81336-00








146 1545/12-14 Construction of 10 seated toilet 788/12-13 308411-00

147 1793/2-15 Ganapathi tent house Santhacheruvu Cinema Road - 70778-00

148 1794/2-15 Ganapathi tent house Santhacheruvu Cinema Road - 77856-00

149 935/9-14 Payable by the Sri Sivakumar Nursery - 48963-00

150 14/3-14 Ganta Chinna Krishna Contractor Kakinada - 68227-00

151 389/6-14 Payable to southern Agencies Kakinada - 77128-00

152 889/8-14 Payable to Branch Nagar SBI division treasury - 43750-00

Grand Total: Rs. 47165198.00

A.E. & Electrical Thrinodha Rao

Sl.

No

Vr.No.Date Details MB No. Amount

1. 884/8-14 Maintenance of street lighting of zone-II 5th to 26th

division

453/12-

13

154449-00

2 1846/2-15 Providing new computer 6 nos UPS and printers at

Revenue section

20/12-13 193785-00

3 268/5-14 Repairing service and providing New bed motor

errecting at revenue colony

17/12-13 87552-00

4 168/5-14 Providing concealed wiring and open pipe wiring to

Relli veedhi community hall Gyathri nagar 32,22nd

division

31/08-09 86319-00

5 1906/2-15 Supply of oil and lubricant for engineering section

vehical and generator

--- 285507-00

6 1469/12-14 Temporary providing Gas light to Huashedu

cyclone centers

--- 18183-00

7 1272/11-14 Engineering street lighting section 1HP motor

repairing and recondition of work at reacharla peta

--- 32407-00

8 913/10-13 Engineering street lighting section

cartridgecreative normal seculars’ at EE2

--

9 945/10-13 Maintenance of street lighting of Zone.5 40th to

49th division 2013-14

454/12-

13

189487-00

10 1248/12-13 Providing LED light system to the Aesthetic

fountains at Raja temple & Gandhinagar

19/07-08 654697-00

11 734/8-13 Providing Celing lighting at Engineering section

MPL Corp,Kakinada

11/07-08 63627-00

12 1191/10-14 Towards Supply of Presser Roller and Tellan sheat

carner LBP 2900 printer at engineering section

--- 2286-00

13 342/6-14 Providing new lighting to Vally Ball court at Relly

peta 22nd division

4/07-08 128461-00

14 344/6-14 Maintenance of street lighting of Zone 4. 27 to


456/12-

13

152487-00

15 343/6-14 Maintenance of street lighting of Zone 3. 13th to


455/12-

13

144574-00

16 594/7-14 Sld /Testing and trail 100 KVA transformer at

power room

458/12-

13

397144-00

17 1529/12-14 Temporary decorating lighting to 8 centres (8 Nos

statues) in the city

-- 50835-00

18 1375/11-14 10 KVA Generator with operator at Boat Club -- 2400-00

19 1939/3-15 Towards Tab-4 Samsung make at Commissioner

chamber

-- 19590-00

20 943/9-14 Generator repairing and reconditions stabilizer and

12 Battery at refer Hospital J.N.Pur

4A/05-06 54012-00

21 564/7-14 Towards 12 V. 65 ah Battery make at city civic

centre

-- 90870-00

22 377/6-14 Towards repairs to city civic center and A.C

repairs and wiring to ACP chamber etc.,

-- 38393-00

23 51/4-14 Towards computer materials used at city planner

chamber

- 24782-00

24 47/4-14 Towards 25 KVA Generator with oil and operator 10363-00

Total: 2882210.00

Code No.11

15(23) INVESTMENTS –Funds DEPOSITED IN VARIOUS BANKS AS TERM DEPOSITS-

CREDIT PARTICULARS -NOT PRODUCED:

In spite of the defect pointed out in para 13(20) of the audit report for the year

2013-14, no action was taken by the municipal authorities to produce original credits

It is noticed from the previous audit reports that the register of investments was not

maintained properly. In this regard objections were raised every year in Audit Reports. In

view of audit paras in previous audit reports, Half Margin Letter SA No.9 dt.8.4.2015 and

LR.SA No.27 dt.30-4-2015 were served to the Commissioner and Account Section.

On verification of the file regarding investments made ( Roc.No.6468/2004/B1),it is

noticed from the file that the following F.D.Rs were purchased but the encashment and

credit particulars of the FDRs were not produced to audit. The said FDRs were also not

made available for physical verification in audit. Therefore action would need to be taken to

investigate the matter and produce credit particulars of the said FDRs for verification in audit

or else the loss if any sustained due to nonproduction of F.D.Rs would need to be assessed

and made good from the person or persons responsible under intimation to audit.

ORIGINAL FDRS NOT PRODUCED OR ORIGINAL CREDITS NOT POINTED OUT (AS Per File Roc No.6468/2004/B1 Investments)

Sl.No Vr.No /Date FDR

Amount Name of the Bank

Deatails of Scheme

1 3337/2-2005 3000000 Andhra Bank,Suryaraopeta,KKD General Funds

2 3601/3-2005 4000000 Andhra Bank,Srinagar,KKD General Funds

3 3700/3-2005 3000000 U.T.I,Kakinada General Funds

4 1606/5-2005 3000000 Andhra Bank,Main Branch,KKD General Funds

5 1607/5-2005 2000000 Andhra Bank,Suryaraopeta,KKD General Funds

6 1702/3-2012 5000000 Andhra Bank,J.N.Pur,KKD Genaral Funds

7 Reinvested 5006027 Vijaya Bank,KKD. Genaral Funds

8 2054/3-2013 1000000 Central Bank of India,KKD Genaral Funds

9 2056/3-2013 1000000 India Overseas Bank,KKD Genaral Funds

10 2073/3-2013 2500000 State Bank of Mysore,KKD. Genaral Funds

11 1335/12.2013 2500000 Union Bank of India,KKD Genaral Funds

12 1334/12/2013 5000000 Andhra Bank Madhuranagar,KKD Genaral Funds

13 2051/3-2015 1500000 BMB.Bhanugudi,KKD. Genaral Funds

14

16.3.2009

5000000 Andhra Bank Madhuranagar,KKD BPS

15 1500000 SBI,Main road,KKD BPS

16 1500000 Cenara Bank,Gandhinagar,KKD BPS

17 1500000 Corporation Bank,Main br.,KKD. BPS

18 16.3.2009 2500000 Andhra Bank,Suryaraopeta,KKD BPS

19 6/12--2009 2000000 Canara Bank,Gandhinagar,KKD. BPS

20 7/1--2010 1000000 Canara Bank,Gandhinagar,KKD. BPS

21 Reinvested 2642487 Canara Bank,Gandhi nagar,KKD BPS

22 15/10--2010 1000000 ING Vyasya Bank,Bhanugudi Br,KKD BPS

23 24.6.2011 5000000 Andhra Bank,Suryaraopeta,KKD BPS

24 Reinvested 10000000 BOI,Main Br. ,KKD. BPS

25 2.12.2011 1000000 ING Vyasya Bank,Bhanugudi Br,KKD BPS

26 79/2-2012 1000000 Federal Bank,KKD. BPS

27 7/5.2009 3000000 ING Vysya Bank,Bhanugudi,KKD 12th F.C (S.W.M)

28 10/5.2009 2500000 Andhra Bank ,Cinema Road,KKD 12th F.C (S.W.M)

29 11/5.2009 1500000 Indian Overseas Bank,KKD. 12th F.C (S.W.M)

30 Reinvested 1061612 Syndicate Bank,KKD 12th F.C (S.W.M)



33 59/12-2005 1000000 Indian Overseas Bank,KKD. APUSP-CMAPP

34 82/3-2006 500000 Indian Bank,KKD. APUSP-CMAPP

35 85/3-2006 1000000 S.B.H,KKD. APUSP-CMAPP

36 86/3-2006 1000000 Oriental Bank of commarce,,KKD APUSP-CMAPP

37 87/3-2006 1000000 Bank of India,Main Branch,KKD. APUSP-CMAPP

38 25.3.2006

1000000 Karur Vysya Bank,KKD. " CMAPP Cycle- II

39

1000000 Canara Bank,KKD. " CMAPP Cycle- II

40 41/10-2006 2500000 Karur Vysya Bank,KKD. " CMAPP Cycle- II

41 42/10-2006 2500000 Oriental Bank of commarce,Tem.St.,KKD

" CMAPP Cycle- II

42 29.12.2006 1000000 Allahabad Bank,KKD. " CMAPP Cycle- II

43 126/3-2007 1000000 Central Bank of India,R.R Raod,KKD. APUSP-CMAPP-II

44 36/12-2006 2000000 Andhra Bank Madhuranagar,KKD P.F G

45 37/12-2006 2000000 Andhra Bank,Srinagar,KKD P.F G

46 1/2.2009 20000000 Bank of India,Main Br.,KKD. RNB

Total 121887813

Code No.11

15 (24) REFUND OF DEPOSITS M.SATYANARAYANA EX.TPS – DEPOSIT

REFUNDED –ORIGINAL CREDIT NOT POINTEDOUT : RS.21646-00

On voucher No.1324/11-2014 an amount of Rs.21646-00 was shown as

refunded to Sri.M.Satyanarayana, Ex.TPS towards his salary for the month of

6/2007 & 7/2007 which was drawn & kept in deposit account . It was stated in

audit that the salaries of the individual for 6/2007 & 7/2007 was drawn and

remitted to Municipal Funds through challan No.757326 & 757337 on 11-9-2007

& 16-10-2007 for want of bank account number. The reasons for refund of

salaries for 6/2007 & 7/2007 after lapse of 7 years was not explained to audit and

the connected deposit register was also not produced to verify the original credit.

In view of the above facts, the refund of Rs.21646-00 could not be admitted in

audit. Necessary action would need to be taken to produce the deposit register

and produce to audit.

code No.11

15 (25) LEGAL CHARGES – LEGAL CHARGES PAID TO MUNICIPAL STANDING

COUNCIL CONNECTED FILES AND KATHA EXTRACTS NOT PRODUCED

NEEDS ACTION. Rs. 51,839-00

Audit reveals that the following amounts were paid to municipal standing council

for various OA’s. But, the connected files and katha extracts are not produced to audit for

verification. Due to this reason the correctness of payments could not be verified in audit.

Executive authority has to take initiative steps for production of these records to audit.

Sl.No Vr. No Particulars Amount

1 454/7-14 2013-14 Market A.Lakshmana Rao 2500-00

2 453/7-14 Contractor Roc.No.877/12/A1 3500-00

3 1688/1-15 Aratlakatta Summer storage tank gross

etc.Lr.Roc.No.321/98/A1

2500-00

4 1689/1-15 --do-- 5526-00

5 818/8-14 Legal charges paid to Smt A.Malathi,

Aiv,M.S in P.9103/14

Cheque.No.417536/11-8-14

11,000-00

6 675/7-14 IInd Addl.Jr Civil Judge Court, Kakinada

OS No.1390107

26813-00

Total 51,839-00

15 (25) LEGAL CHARGES – LEGAL CHARGES PAID TO MUNICIPAL STANDING

COUNCIL CONNECTED FILES AND KATHA EXTRACTS NOT PRODUCED

NEEDS ACTION. Rs. 51,839-00

Audit reveals that the following amounts were paid to municipal standing council

for various OA’s. But, the connected files and katha extracts are not produced to audit for

verification. Due to this reason the correctness of payments could not be verified in audit.

Executive authority has to take initiative steps for production of these records to audit.

Sl.No Vr. No Particulars Amount

1 454/7-14 2013-14 Market A.Lakshmana Rao 2500-00

2 453/7-14 Contractor Roc.No.877/12/A1 3500-00

3 1688/1-15 Aratlakatta Summer storage tank gross

etc.Lr.Roc.No.321/98/A1

2500-00

4 1689/1-15 --do-- 5526-00

5 818/8-14 Legal charges paid to Smt A.Malathi,

Aiv,M.S in P.9103/14

Cheque.No.417536/11-8-14

11,000-00

6 675/7-14 IInd Addl.Jr Civil Judge Court, Kakinada

OS No.1390107

26813-00

Total 51,839-00

15(26) NEWLY MERGED GRAM PANCHAYATS-RECORDS NOT PRODUCED LOSS

TO MUNICIPAL FUNDS.R.s.93565/-

It is noticed from the records that the following grampanchyats were merged in

Municipal Corporation Kakinada, but the connected records were not produced to

audit for verification. Due to non production of records, the correctness of the receipts

could not be verified in audit.

1) Teachers colony ( Part of Ganganapalli Grampanchayat)

2) S.Atchutapuram

3) Swamy Nagar.

Teachers Colony ( Part of Ganganapalli Grampanchayat)

1.

House Tax collected Rs. 0-76 lakhs against demand of Rs. 1.05 lakhs

for the year 2013-14. No new assessments taken to demand. ADR up to 2014-15

was not writtenup and also out standing bills were not produced. Advertisement

Tax, encroachments Demand Register not writtenup and produced to audit and

the records regard fruit bearing Trees, Tools and Plants, MRs License fee etc., also

not produced.

In this regard Half Margin Letters served to the Commissioner through this

office Lr.SA No.38/24.3.2015 and 3/6.4.2015. But they did not given reply to the

letter.

2. Swamy Nagar

House Tax collected Rs. 2.45 Lakhs against demand of Rs. 2.53 lakhs

for the year 2013-14. No new assessments taken to demand. ADR upto 2014-

15 were not writtenup and out standing bills were not produced.

Advertisement Tax, encroachments Demand Register not writtenup and

produced to audit and the records regarding fruit bearing Trees, Tools and

Plants, MRs, License fee etc also not produced.

Tap contribution collected in the year 2012-13, no water tax collected

during the year 2013-14. Demand and ADRs along with out standing bil

ls were not produced to audit. Treasury Pass Book, Bank Pass Book

were not produced.

In this regard Half Margin Letter served to the Commissioner through

this office Lr.SA No.39/24.3.2015 and 2/6.4.2015. But did not given to

the reply to the letter.

3. S.Atchutapuram

House Tax collected Rs. 16.79 Lakhs against demand of Rs. 19.35 Lakhs

for the year 2012-13 no new assessments taken to demand . ADR upto 2014-

15 was not written up and out standing bills were not produced.

Advertisement Tax, encroachments Demand Register not written up and

produced to audit and the records regarding fruit bearing Trees, Tools and

Plants, MRs, etc., also not produced.

As per grampanchayat audit report for the year 2012-13,licence fees of

Rs.3020 was collected for the year 2012-13 but licence fees was not collected

for the year 2013-14 & 2014-15. And Market lease, Avenue sales, conducted

during the year 2012-13 and collected for Rs.4,350/- and Rs.1600/-respectively

as per DCB for the year 2012-13, But no amount was collected and credited to

Municipal Funds for the year 2013-14 & 2014-15by the municipal authorities

Treasury Pass Book, Bank Pass Book were also not produced. As per Annual

account 2012-13of grampanchyat there is a balance of Rs.93,565/- shown as

cash on hand as on 31.3.2013 but remitted particulars are not produced.

In this regard Half Margin Letter served to the Commissioner through

this office Lr.SA No.40/24.3.2015 and 4/6.4.2015. But they did not given reply

to the letter.

In this regard an objection was raised vide pera No.13(7) in the year

2013-14. No action was taken to rectify the defects as stated above.

Necessary action would need to be taken to obtained all the records and

assess the loss due to irregular maintenance of records and produced to audit

for verification.

Code No.11

15 (27) PRE AUDIT – OBSERVATIONS IN PRE AUDIT FILES NOT PRODUCED :-

The following files which are required in Audit were not produced for verification, In this regard

Half Margin Letters were served to the Mpl. Authorities concerned through this office Lr.S.A (MC) No.

48, dt.22.9.2015, Lr. S.A (MC) No.51, dt.29.10.2015 and Lr. S.A (MC) No.79, dt. 5.1.2016 for production

of file with vouchers. But they did not produce the concerned files. In view of the above the

correctness of the payments made and further sanctions if any required could not be verified in audit.

SlNo. Voucher

No./Dt.

Amount Particulars of payment Audit Objections

1 192/15.5.2014

and

281017.00

Roc.No.4112/2013/E2

1.Supply of Labour for

maintenance of parks in

KKD

Est:12.40 lakhs

2.-do- Supply of

Horticulturist

Diploma/Degree holders

Est.1,36,000/- Increased

1.As per Orders issued by the

CDMA Vide Lr. Roc No.

16238/2010/M3, 14.2.2011 of

Admn. It was instructed not to

further engage the works on

the outsourcing basis or any

other made without the

permission of CDMA,A.P,HYD

2.There exists a ban an

outsourcing of worker vide

G.O.Ms.No.175 Fin(DCM)

2 193/15.5.2014 26673.00

Dt.1.7.2013

3.As per CDM,Cir

Roc.No.1994/2007/M3-1 Dt.7-

3-11, The payment for

outsourcing agencies on

contract basis in all wings was

fixed @ 6700/-pm. The

payment for

Horticulturist @ Rs.9510/-pm

needs approval from the

Govt./CDMA

4.As per EPF rules, the member

whose pay is more than

Rs.6500/- pm is an excluded

member of the fund.

3. 264/26.5.2014 464686.00

Transpiration of drinking

water to newly merged

Panchayats areas

(Swaminagar, Ganganapalli,

S.Atchyuthapuram and

Turangi) in the Mpl. Corp

by additional tankers on

hire basis

EST :- 9.48 Lakhs

Order of E/A Roc No.

5360/2013/ E3, dt.15.5.2014

1. Swaminagar, Ganganapalli, S.Atchyuthapuram and Turangi Panchayathi are merged with Mpl. Corp., Kakinada

2. Subsequently Hon High Court stayed the merger of Turangi Panchayat

3. Dist. Panchayat Officer -- to supply water on payment basis

4. E/A issued order for Rs. 5.7 lakhs for supply of water from 8.1.2014 to 26.3.2014 for Turangi Panchayathi subject reimbursement of Gram Panchayat Funds to MP. Funds.

4 398/7-2014

718593.00 Supply of Oil and

Lubrication payable to Sri

V.L.N.Swamy Agencies.,

Kakinada for the month of

5/2014

As verified from the oil bills

and log books for the month of

5/2014. It is found that the log

books bearing vehicle No.

A.P.05CH 9722 of the

Commissioner, M.C., KKD i.e

daily signatures of

Commissioner and daily

mileage, diesel availed account

details not maintained and up

to dated.

5 399/7-2014 644855.00

6 400/7-2014 684231.00

7 458/7-2014 49858.00 Roc No.3891 4/12/E4

Amount payable to Sri

V.Srinivasa Rao, Contractor

Kakinada towards supply of

Hire vehicle to D.E.E from

1.12.2012 to 28.2.2013 for

3 months for Rs. 49,858/-

The following observations are

made

1. As per G.O.Ms.No.5 Fin & plg. Dept., dt.4.1.1994, a vehicle could be hired after obtaining the express approval of the Govt., in the Admn. Dept., as well as in the Fin Dept.

2. As per G.O.Ms.No.152 Fin (DCM-I) Dept.,

dt.12.6.2012, Economy in expenditure for the Financial year 2012-13 in Para (Vii), it was ordered that all the Depts. Shall examine the necessity of continuing the number of hired vehicles already permitted. No further hiring of vehicles will be permitted.

8 835/8-2014 231496.00 Roc No. 4433/11/F3

Amount payable to Sri Ch.

Jogi Raju, Transport

Contractor paid for 65 days

fir 2 Tractors for an amount

of Rs. 2,34,113 /-

The following observations are

made

1.Tenders are not called for as

per G.O.Ms.No.451 MA

Dt.6.6.1990 Viz Mpl. Corp. of

Hyd Tender Rules 1970

9 853/8-2014 457517.00 Roc No.1847/13/F3


Vanitha Transport

Contractor for an amount

of Rs. 457517 /-

1. As per G.O.Ms.No. 415 MAUD Dept., dt.5.9.2003 when the working amount is above 1 lakh for such work, tender may be called through e – Procurement basis

When there was no tenders

received even through the

tender were called for hire,

then the quotations shall be

invited. The procedure to be

followed after receipt of

quotation shall be the same as

that laid down for the disposal

of tenders

10 1351/11-2014 75200.00 Roc No.6208/AE/F1

Purchase of Cell phones for

sanitary inspectors

Est :- 67,200 /-

1.As per Guidelines of CDMA

implement Dustbin /Dum pen

maintained through on line in

ULBs, though specifications

phones given, but not given

any instructions the purchase

them

2. Permission may be obtain

from the CDMA to purchase

them from GF5

11 1352/11-2014 65800.00 -do- -do-

12 1339/11-204 114455.00 Roc No.3655 /2012/E2

Providing creeper plant,

Mesh guards at Collectors

Bungalow

1. Weigh ment slips may be produced for as per recording Vide Page 2 $ 3 of M.B

2.Suitable Admn auctions

budget sanction may obtained

from Hon’ble Council/Spl

Officer as the work was

executed other than

Corporation properties

13 1362/11-201 563274.00 Roc No. 8027/04/F3

Supply of safety jackets for

PH Works of 520 & 450

outsourcing PH worker

Amount payable to the

Bhavani Cooperative stores

Ltd., KKD for an amount of

Rs.5,76,180 /-

1. The rules/procedure for the invitations and disposal of tenders relating to supplies of materials, goods etc the corporations laid done Wide G.O.MsNo.451 /MA, dt.6.6.1990 Mpl Corp of tenders rules, 1990 were not followed reasons may be explained

2.G.O/Guidelines for supply of

reflection aprons to

P.H.workers may be produced

to audit for verifications.

Reasons for supply of the same

to all workers including

outsourcing workers in day

time, instead of Night time

may be explained to audit.

14 1448/12-2014 122200.00 Roc No.2242/2014

Amount payable to the

Bhavani Cooperative stores

Ltd., KKD towards supply of

ML Oil for an amount of

Rs.1,22,200 /-

The following observations

made

1. The work above one lakh shall be taken up through e-procurement only as per the rules

2. Reasons for not following the above rules may be recorded in the file

15 1780/2-2015 58357.00 Roc No.3891-I1/13/E4


P.Suresh, Contractor

towards supply of hire

vehicle to DEE-4,MC., KKD

from 10.102014 to

9.1.2015 Rs. 58,357 /-

The following observations

made :

1. The work above 1(one) lakh shall be takenup E-Procurement

16 1803/2-2015 53919.00 Roc No.3891/13/E$


Ch.Jogiraju,Kakinada

towards supply of hires car

to DEE-3, MC, Kakinada

from 10.10.2014 to

9.1.2015

Rs. 53,919 /-

-do-

17 1804/2-2015 53919.00 Roc No.3891/10/E4


Ch.Jogiraju, Kakinada

towards supply of hire car

to DEE-5, MC, KKD from

10.12.2014 to 9.1.2015

Rs. 53,919 /-

-do-

18 2017/3-2015 476560.00 Roc.No.2242/2014/F1

Amount payable to

Venkata Satya Agencies

towards supply of M.L oil

for an amount of

As per the Mpl.Cor. Act,

1994,C.R is required as

administration sanction for

purchase of materials for

which the estimate amount

Rs.714841/-Estimate

amount Rs.1300000/-

excess above (10) Ten lakhs,

needs productions

19 1841/12-2014 67454.00 Roc.No.2242/2014/F1

Amount payable to

Ravikula Engg. works

Bhimavaram towards

supply of push carts form

an amount of Rs.69,0000/-

Estt.Amount Rs.11,00,000/-

As per the Mpl.Cor. Act,

1994,C.R is required as

administration sanction for

purchase of push carts for

which the estimate amount

exceeds above (10) ten lakhs

needs productions

20 1732/1-2015 19356.00 Roc.No.3891-I/14/E4


N.Prasad Rao., Contractor


vehicle to RO –I from 10-

10-14 to 9-11-14 for an

amount of Rs.19800/-

CR may be obtained for the

agreement made for the year

2014-15 for 3 months i.e. from

10-10-2014 to 9-1-2015 as per

rules in vague

The bill is produced further

21 1787/2-2015 32299.00 Roc.No.3891-I/13/E4


R.Abhimanye Rao .,

Contractor towards supply

of hire vehicle to EE-II from

10-10-14 to 3-1-20185

Rs.33039/-

-do-

22 1788/2-2015 57069.00 Roc.No.3891-I/13/E4


J.Prasad ., Contractor


vehicle to MHO from 10-

10-14 to 9-1-2015

Rs.58377/-

-do-

23 1786/2-2015 57190.00 Roc.No.3891-I/13 /E4


S.Nooka raju Kakinada

Contractor towards supply

of hire vehicle to Manager

from 10-10-14 to 9-1-2015

Rs.58500/-

-do-

24 1782/2-2015 58653.00 Roc.No.3891-I/13/E4


K.Apparao ., Contractor


vehicle to DCP,M.C,KKD

from 10-10-14 to 9-1-2015

Rs.58653/-

-do-

25 1781/2-2015 56310.00 Roc.No.3891 G-I/13/E4

Amount payable to Sri Sai

Tasu ., travels

Rajahmundry towards

supply of hire vehicle to

DEE-II M.C ,KKD from 10-

10-14 to 9-1-2015

Rs.56310/-

-do-

Total: 5490941.00

s

Code No.13

16(1) Providing B.T Surface Road with Hot surface mix process to Road from Valasapakala to

Chaco garden street & Ramanayya Market Road in 1st Division excess payment need recovery

:- Rs.12814-00

Estimate Rs.19,35,000/-

M.B.No.506/12-13

Vr.No.1170/10-14

Name & Contractor: Sri.M.Sarveswara Rao at [email protected]%

-X-

The work providing B.T Surface Road with Hot surface mix process to Road

from Valasapakala to Chaco garden street & Ramanayya Market Road in 1st

Division . The work was entrusted to Sri M. M.Sarveswara Rao at @37.99% Less on

estimated rates and the work was recorded at page 19 of the Book number 506/12-

13.Further on verification of M-Book with deviation statement which is approved by the

engineering authorities the following discrepancy is noticed.

The earth work is originally estimated for 150.00 cum and it is revised to 365.02

cum in working estimation at the rate of Rs.135.34 per cum. In the bill the filling of

earth work was noted as 459.74 cum instead of noting 365.02 cum as per revised

estimation. There is an excess of filling of earth work noted in the bill is 94.68 cum. In

view of the above the contractor was paid Rs.12814.00 in excess of his eligibility as

detailed below.

Excess earth work shown 94.68 cum at Rs.135.34 per cum = Rs.12814-00

The excess payment would need to be recovered from the person or person responsible

16(2) Work –construction of storm water drain along Durga Vidyut nagar main road from

Ramaniahpeta road up to RTO office road in 1st division-third party quantity control-recover

not made Rs.5717.00

1.Vr.no.17-1-2013 Rs.438889.00

1.Vr.no.17-1-2013 Rs.622924.00

M.B.No.114/2012-13 P.56

The work construction of storm water drain along Durga Vidyut nagar main road from

Ramaniahpeta road up to RTO Office road in 1st division was recorded in M.Book No.114/2012-

13, it is noticed from page 56 of the M.Book that an amount of Rs.5717.00 was ordered to be

recovered from the contractor bill towards third party quality control penalty as worked out

below

1x1x10.00x0.85x0.45 = 3.83

1x2/3x10.00x0.45x0.45=(-)1.35

2.48

2.48 cum 3651.55 =9055.84

Deduct T.P 36.87%less =3338.89

To be recovered =Rs.5717.00

code No.13

16(3)

Ele work – providing Ele- Concealed wiring instead of surface wiring work

done- excess payments needs recovery :Rs.893.00

On verification of work Providing concealed wiring Lakshmi nagar Hindu

Elementary school , it is noticed from estimation prepared and produced to audit

that the work concealed wiring was provided in estimation, where as the actual

work done is surface wiring as per the photographs enclosed to the file. Due to

above, the contractor was paid excess amount for concealed wring instead of

surface wiring cost. The excess payment of Rs.893.00 would need to be recovered

from the person or persons responsible.

Providing concealed wiring Lakshmi nagar Hindu Elementary school

Estt:75,000/-

MB.No.20/12-13 P.62

TP.0.50 less,

B.Satyanarayana, Kakinada , Contactor,

Vr.No.1167/10-2014 Rs.67810-00

As per data, the rates surface wiring and concealed wiring is as detailed below .

The difference between concealed wiring and surface wiring is Rs.8.93 per meter

Concealed wring rate =Rs.55.58 per meter

Surface wiring rate =Rs.46.65 per meter

Diff Rs. 8.93 per meter

For 100 meter Excess payment Rs.8.93 X 100

=Rs.893.00

Code No. 16

17 . NON-SUBMISSION OF UTILISATION CERTIFICATES :

According to Act 211 A of A.P. Financial code Vol.I. It is the responsibility of the

grant receiving authority to send the utilization certificates in the Performa prescribed duly

getting the same certified by the Audit Officer, State Audit. But the following Utilization

certificates were not furnished to audit for certification and transmission to the authorities

concerned.

Sl.No. Name of the grant O.B. as on

1.4.2014 Receipts Expenditure Balance FDRs

1

Indian Coast guard

Scheme 2649733

3069243 4887506 831470 10000000

2 Fish Market Grant 1755876 0 1714407 41469

3 M.P.Lads (Ratnabi) 286720 779214 756210 309724

4

M.P.Lads (M.M

Pallamraju) 131573 416788 94036 454325

5

12th Finance

Commission 877617 19000 666146 230471 8000000

6 ASG Grant 1229073 1652861 1441374 1440560

7 U.P.A Funds 8366334 30303403 36834321 1835416

8 Water Supply 3703950 8241641 11006823 938768

9 AABGA Grant 1523342 28944433 284065 30183710

10 MP Lads (KVPR) 341838 330000 191745 480093

11 Pavalavaddi 22343085 688293 14829744 8201634 14829744

12

13th Finance -

8448-102-03-003 14555393 169685976 29901461 154339908

13 CDP-8448-120-22 11567295 8457723 8584363 11440655

Code No.18

18 (1) PROPERTY TAX NOT LEVIED ON LANDS NOT USED EXCLUSIVELY FOR AGRICULTURE PURPOSE:

On a cross check of the building applications register with vacant land tax demand register, it

was noticed that in respect of permission granted for the construction of buildings in the vacant site,

the vacant land tax was levied and collected only at the time of granting permission on the plinth are of

the building. It is observed from the practice that the land not used exclusion for agriculture purpose

were to levied to VLT righter form the data of the conversion into vacant liner. The loss sustained to this

Municipal Funds due to failure in imposition of vacant land tax on the Agricultural lands concerted into

vacant land could than need to be worked out recovered from the person (or) persons responsible.

18(2) ) REGISTER OF ENCROACHMENT FEES – DEFECTS – NEEDS RECTIFICATION

The register of encroachments was not maintained properly. The column mentioned in the

register were not filled in even through, there was specific column for the date of prosecution etc., was

not filled up. No verification certificate from any responsible officers the Town Planning section was

recorded and attested in the said register.

A list of objectionable encroachments was not maintained by the out door staff of the Town

Planning Section. Action would need to be taken to produce such lists with necessary details and

produced to audit.

The Town Surveyor Register was also not produced so as to verify whether the encroachments

booked were properly taken to demand (or) not. In the absence of the same the correctness of the

encroachments could not be verified. The register would need to be maintained properly and produced

for verification in audit.

18 (3) UNAUTHORISED CONSTRUCTIONS – REGISTER OF UN – AUTHORIZED CONSTRUCTIONS

– NOT MAINTAINED – IRREGULAR.

During the course of audit, it is noticed that the Register of unauthorised construction

buildings were not maintained in town planning section. Where as on verification

records relating to Revenue section, it is noticed that, a huge No.of unauthorised

construction buildings were made in 2014-15 and house tax was imposed 100% penalty with

effect from 1.4.2014. as per G.O No. M.s 49 MA Dt.30-7-98. Some of them are detailed

here under.

Sl No

Zone

Door No.

Name of the Owner

Assessment No.

Of the House tax

1 4 3-17B-3C/A Nakka Satyanarayana 1060068311

2 3 3-16-197

M/s Averue Super Market

Ltd 1060069431

3 8 16-42-129 Gautham Sethi Sarofimi 1060068818

4 8 17-2-4A Reddifalli Satyaveni 1060069233

5 1 70-2-35A P.Narayana Swamy 1060069818

6 1 70-1A-15 Chode Anil Kumar 1060070062

7 1 70-4A-25/6A Smt.M.S.Valli Thayaru 1060068054

8 5 8-22-3 I.Ratnakumari 1060069165

9 5 8-5-28 Ch.Ramakumar 1060069332

10 5 8-10-18 Manasa Estates 1060069334

11 5 8-5-2 B.Thrinadha Rao & Jqnaki 1060069620

12 5 7-5-18-1A Reddy VeerabhadraRao 1060068090

13 7 21-1-42 N.Venkata Paradha Sardhi 1060069321

14 7 21-6-18 M.Sri Ramamurthy 1060070290

15 7 21-6-15/1 M.Raveeradranadh 1060070289

16 2 1-14-1 M.Vijaya Ramaraju 1060070441

17 5A 64-1D-8A P.Vijayakumari 1060069204

18 5A 64-8A-24/5 B.R.Rajeswararao 1060069545

Code No.18

18 (4) TAP DONATION REGISTER NOT PROPERLY MAINTAINED :

The Tap donations register in respect of water tap for the year 2014-15 was not maintained and

produced for verification. In the absence of the same the correctness of the tap donations received

during the year could not be verified in audit. Action would need to be taken to written up the said

register and produce to audit. The loss if any sustained in this regard would need to be made good from

the person or persons responsible.

Code No. 18

18 (5) ILCS – NON RECOVERY OF LOAN COMPONENT FROM THE BENEFICIARIES

NEEDS ACTION :

Govt. with a view to improve the living conditions of the people have taken up construction of dry

house hold latrines and community latrines and grant funds according to the following pattern of expenditure

for construction.

Govt. Subsidy : Rs. 2,250-00

HUDCO Loan : Rs 2,025-00

Beneficiary contribution : Rs. 225-00

_______________

Total cost : 4,500-00

_______________

As such grant is being released periodically by the Govt. in different stages viz., stage I, II & III etc with

a loan component from HUDCO.

As per the guidelines issued for the scheme, the HUDCO loan component has to be recovered from the

beneficiaries concerned in equal instalments with subsidized interest @ 10.50%. But on scrutiny of the records

it was observed that the recoveries from the beneficiaries were not effected and allowed to go without any

recovery.

Action would need to be taken to recover the loan component from the concerned beneficiaries along

with interest under intimation to audit.

18(6) Vikasa Man power supplier – Service tax @ 12.36% paid – Remittance particulars not

obtained & produced

On verification of Vikasa Man power supplier bills, it is noticed that the wages of the

persons who are supplied to the Corporations by the Vikasa Man Power suppliers are being

paid EPF, ESI and service tax 12.36% along with wages

As per Sec.65(105) of financial Act 1994 service provider collect the tax and pays the same to

Government

But the Municipal authorities were not obtained the remittance challans of service

Tax from Vikasa Man Power suppliers

Necessary action would need to be taken to obtain remittance challans up to date and

produce them to audit

Code No. 18

18 (7) REGISTER OF SECURITY DEPOSITS NOT MAINTAINED

During the year under audit, it was noticed that, the Register of security deposits containing the

securities obtained from the municipal Employers and other securities (Viz.,) from town planning section

not paid to the municipality namely deposits in savings bank, Govt. promissory notes, Indemnities

Bonds, Bank quarantines etc., was not maintained. In the absence of the same, the following points

could not be verified in audit.

1. The securities fixed in each case and the securities haven been taken in full to the extent of the sum fixed by the council.

2. Securities obtained are in the form specified in rules relating to Deposits, loans investments.

In the absence of the same, the correctness of the securities obtained or not could not be

certified in audit and is held under objection. Action would need to be taken to maintain the same and

produced to audit for verification. Or else the loss if any sustained would need to be made good from

the person or persons responsible and credited to humeral funds under intimation to audit.

ode No.18

18 (8) EMD – Register of EMD & FSDs received and refunds made was not properly

maintained

During the course of Audit for 2014-15, it is observed from cash book

(EMDs) a total amount of Rs.4998124-00 shown as receipt and Rs.8676334-00

shown as refunds, but the connected file for refund of EMD & FSDs along with

M.Books were not produced to audit. It is further noticed that the EMD & FSDs

along with M.Books register for 2014-15 was not properly maintained Vr.No.date

of refund of EMD/FSD and balances were not brought forward to next year

2015-16

Necessary action would need to be taken to up to date the said register and

any the balance as on 1-4-2015 and certify the correct balance by Authority

concede for certifying in Audit the loss if any due to above, would need to be made

good from the person or persons responsible.

EMD MC,Kakinada for the year 2014-15 A/C No.076010100248716 AXIS Bank

Kakinada OB-1,35,00,043-00

Month Receipts Expenditure

4/2014 714491-00 543436-00

5/2014 250312-00 2178378-00

6/2014 719856-00 305637-00

7/2014 298103-00 2209795-00

8/2014 456893-00 1159232-00

9/2014 292861-00 878650-00

10/2014 136419-00 --

11/2014 342203-00 501107-00

12/2014 752261-00 120189-00

1/2015 459793-00 724166-00

2/2015 181608-00 55744-00

3/2015 393324-00 --

Total: 49,98,124-00 EX 86,76,334-00

OB 1,35,00,043-00 CB 98,21,833-00

Grand Total: 1,84,98,167-00

Code No.18

18(9)Security Deposits-Deposits paid to APEDCL Register not maintained –Deposit

amounts not taken to Account –Irregular-Rs.

During audit, it is observed from the vouchers that the amounts shown below were remitted to

Accounts officers, APEDCL ,Kakinada towards new electrical connection, along with security deposits

also. The security deposits were not exhibited in the account as deposits made . Due to non maintenance

of security deposit register, the total amount of security deposit amount kept with APEDCL was not

known. Necessary action would need to be taken to produce the information regarding total amount kept

with APEDCL under security deposits and intimate the fact to account section to include the same under

assets. (security deposits receivable)

Security Deposits for Addl street lighting:- Registers not MC Kakinada

S.NO Voucher no Total Amount Security Deposits

1 905/8-14 32394-00 12000-00

2 1247/10-14 23656-00 12000-00

3 1246/10-14 34632-00 12000-00

4 1138/10-14 57625-00 12000-00

5 1085/9-14 28554-00 12000-00

6 1680/1-15 12050-00 12000-00

Code No.18

18 (10) TRANSFER ENTRY REGISTER - NOT MAINTAINED.

According to the rules, the transfer entry Register is intended to record all adjustment by

transfer one account to another. All adjustments made are to be entered in this Register in serial order

and will be posted straight away in the posting register without passing of vouchers through cash book.

But during the year the Municipal authorities neither maintained the transfer entry register nor followed

the above procedure which is gross violation of rules. Therefore action would need to be taken to

maintain the same and would need to be taken to maintain the same and produced to audit.

Code No. 18

18(11) REGISTER OF IMMOVABLE PROPERTY NOT MAINTAINED.

According to the rules relating to maintenance of Register in municipalities, the register

of immovable property is intended to show all immovable properties owned by the

municipalities with the value of each. The original cost of the properties as well as that of any

additions made to it from time to time should be noted in the register.

But this municipality was not maintained that register. Hence the properties so far

owned by the municipality and their value could not be known and still they are under possesion

of the municipality or occupied by any person was could not be verified in audit.

Action would need to be taken to maintain the same or else loss if any sustained in this

regard would need to be assessed and made good from the person or persons responsible and

credited to municipal funds under intimation to audit.

Code No.18

18 (12) WORKS – EXECUTION OF WORKS AND PAYMENTS MADE – CERTAIN –

IRREGULARITIES AND PROCEDURAL LAPSES – NEEDS RECTIFICATION

As verified from the M.Books and relevant work files, the following irregularities

were noticed while making payments for the works executed.

1. Single tenders are being accepted duly violating the tender procedures

2.The deviation from the sanctioned estimates were not being sanctioned by the

competent authority.

3.The signatures of contractors were not obtained on CCS duly stamped in certain

cases.

4.The signatures of contractors were not obtained for expenditure increased

over the sanctioned estimates. Payment to contractors were being made for the

items in excess of the schedule\d items and for supplemental items executed

without obtaining sanction of the competent authority. Hence the defects need

to be rectified and procedures are to be followed as laid down in”D” Code and

financial Code.

5.Almost all the works executed and completed with working estimations

to the extent of tender less. But deviations statements for not sign by the

Superintendent Engineer or Competent Engineering Authority wherever

necessary.

Hence the defects need to be rectified and procedures followed as laid down in ‘d’

code and financial code.

Code:18

18 (13) MAINTENANCE OF VEHICLES - RELEVANT REGISTERS NOT MAINTAINED

AND PRODUCED.

The following were the important registers to be checked in audit of bills

relating to maintenance of Vehicles in Public Health Section.

1. Log book

2. Register showing the repairs ,replacements etc.,

3. Register showing the cost of Petrol, Oil etc.,

4. Register of Inventory of equipment

5. Hire charges payment Registers.

6. Registers of old parts collected after replacement

7. Register of Accidents

1. Logbook: During the course of audit due to non production of these

books it could not be verified in audit whether the following procedure

was followed.

1. That all the entries in the relevant columns in the log books were

made

2. That the entries in log book were noted by the Officer who used the

vehicle in his own hand, writing the mileage at the start and at the

completion of their trips after verifying kilometers.

3. That Sufficient particulars were recorded regarding movements and

purpose to indicate that the journeys were on Official business.

4. That the log book in respect of each Vehicle was closed at the end of

the month and a summary prepared in the logbook showing details

of duty and non duty journeys performed during the month in the

prescribed proforma.

5. That the quantity of petrol, diesel oil purchased has been entered in

the log book of the respective vehicle.

6. That the hire charges collected as per hire charges payment register

have been entered in the concerned log book.

7. That the log book was scrutinized personally by the authority

concerned, once in a month and his signature appended there in.

8. That the log books were written in the prescribed proforma with full

details.

2. Register showing the repairs, replacements, spare parts etc.,

Due to non production of these registers it could not be verified in

audit whether the following prescribed procedure was followed.

1. That the voucher No. and date and nature of repairs etc., together

with amount were noted in the appropriate columns of the register.

2. That in the case of replacements etc., the old parts were disposed off

in Public Auction noted and the sale proceeds credited to Municipal

funds.

3. That in case of purchase of spare parts, the rules relating to the

invitations and disposal of tenders have been observed.

3. Register showing the cost of petrol, Oil etc.,

Due to non production of this register, it could not verified in audit whether

the following prescribed procedure was followed or not.

1. That the details of expenditure incurred towards cost of Petrol, Oil

etc., have been entered with reference to the voucher No. and date

and the amount covered for the same.

2. That the consumption of the petrol, oil etc., date wise, has been

entered there in.

3. That in respect of the contingent bills for the supply of petrol, diesel

oil, the following certificates have been recorded by the authority

concerned on the bills. Certified that quantities purchased have been

entered in the log books of the respective vehicles. Certified that

necessary recoveries under rules have been made from the parties

concerned to the institution.

4. That the mileage run by the vehicle at particular period as per log

book was in accordance with the issues of petrol and oil shown in

this register.

5. That the propulsion charges or cost of fuel etc., received if any from

the person who used the vehicle on non duty have been issued to the

parties.

6. That the register was periodically checked by the concerned

authority

and a certificate to that effect has been recovered

4. Register of inventory of equipment.

Due to non production of this register, it could not verified in audit

whether the following prescribed procedure was followed or not.

1.That the nature of equipment purchased has been entered in this

register together with the date of purchase and price etc., as per voucher.

2. That the inventory of equipment has been checked by the concerned

authority every month and a certificate to that effect has been recorded

there in.

3. That the Loss if any arising out of negligence or fault of any person

has been recovered and credited to the funds.

Code No.18

18 (14)GRANTS RELEASED TO MUNICIPALITY FOR VARIOUS PURPOSES –

GRANTS APPROPRIATION REGISTER NOT MAINTAINED:

During the year under audit several grants both statutory and non-statutory

were sanctioned and adjusted to Municipal Corporation. A separate Register of

Appropriation of Grants was not maintained and produced to audit. In the absence of

which, it could not be verified in audit, whether the grants released to corporation

were utilized properly for the purposes for which they were sanctioned without

diversion and within the time allowed for utilization. Action would need to be taken to

maintain the Grants Appropriation Register and the un-utilized balance, if any, would

need to be refunded to Government and remittance challans produced for audit.

Code No.18

18 (15)MONEY VALUE FORMS – STOCK REGISTER NOT PRODUCED:

The money value forms stock register for the year 2014-15 was not

produced. In the absence of the same, the opening balance of the money value forms

received, utilized balance as on 31-03-2015 and as on the date of audit could not be

verified in audit.

In the absence of the same it could not be verified in audit as to who was

the custodian of the money value forms and the procedure adopted in issuing the M.V.

forms and the watch kept over the return of the bill book.

Further the amount collected, credited to municipal funds by using the

money value forms could not be certified in audit.

Losses if any noticed later, the same would need to be made good from the

person(s) responsible and remitted to municipal funds under intimation to audit.

Code No.18

18 (16) DATA BASE OF THE RECORDS OF TAXATION – EFFICACY OF THE SOFT

WARE :

During the course of audit, it was noticed that the Demand Registers (both

current and arrear) of property tax and other tax and non tax revenues were

maintained based on the computer generated data. Manual maintenance of the same

was dispensed with though there were instructions to maintain the same. The actual

demand for the current and arrear years was not certified by the competent authority

and produced to audit.

Collection of property tax and other revenues is done in many ways like

remittance in e-seva, by online remission, payment by way of Cheque or Demand Draft

etc., from the tax payers. Whether the software takes care of various ways of

collections of taxes was not explained to audit.

As seen from the Cheques received register, the corresponding credit entries in

the Bank account could not be traced in audit and the amount realized in lump sum

on a day is taken to receipt.

As seen from the Cash Book, the receipt side of the cash book was not at all

maintained. Treasury adjustments, voucher adjustments etc., were not carried out.

Registers of appeals, revisions, mutations, writes off, remissions etc., were not

maintained and produced to audit. Monthly lists of out door staff whether given effect,

if so whether given effect promptly within the time or not were not borne by record and

as no manual demand registers were maintained whether all such changes were

effected in the demand or not could not be verified in audit.

In the absence of maintenance of subsidiary registers connected with levy,

collection of property tax and other taxes and non taxes, the demand generated by the

computer data base whether can be taken as authentic and certified demand or not,

could not be decided in audit. The Executive Authority therefore would need to look in

to the matter and test the efficacy of the soft ware in place and furnish certified

demand to audit so as to verify the same.

Code No.18

18 (17)ADVANCE COLLECTION OF D&O TRADE FEES INCLUDED IN THE I&E

STATEMENT

The convention in the ULBs with regard to the collections of D & O trade fees

was to collect the same in advance for the subsequent year i.e., before February of an

year. The collections made after February are to be made along with collection of

belated fees. The advance collection made shall be kept under deposit for that year

and adjusted to General funds in the subsequent year. But during the course of

verification of account it was noticed that the said distinction was not observed and

the collections made were not classified based on the year to which they pertain. As a

result of which the entire amount collected was reflected as income in the Income and

Expenditure statement for the year 2014-15 though the income actually pertains to

the subsequent year 2015-16. The correctness of the Income and Expenditure

statement to that extent suffered due to the above defect pointed out.

18 (18) RECEIPT ENTRIES WERE BASED ON CHITTA

It was observed in audit that the base document that was considered for

recording receipt entries in the new system of accounting was Chitta. The endeavour

of the accountant who prepared annual accounts was to faithfully account for all the

entries in the Chitta as receipt entries in the annual accounts. But no effort was made

to trace amounts collected by the collection staff and remained unremitted if any.

18 (19) SOME OTHER MATERIAL OBSERVATIONS

As verified from the Schedules enclosed to the ‘Income and Expenditure

statement’, it was noticed that the amounts relating to the ‘previous year’ were

not furnished.

As verified from the Schedules enclosed to the ‘Balance Sheet’, it was noticed

that the details of ‘additions’ and ‘deletions’ during the year ……..were not

furnished.

Statement of cash flows (a summary of ULBs cash flow for the period from 1-4-

2014 to 31-3-2015) was not furnished.

Financial performance indicators were not furnished.

Financial ratios were not calculated and produced.

18 (20) FIXED ASSETS REGISTER NOT MAINTAINED

The A.P. Municipal Asset Valuation Methodology Manual provides for

maintenance of Fixed Assets Register for 11 categories of assets and formats were

prescribed in Annexure-6 and as per instructions the register has to be maintained

updating the details of acquisition/construction/improvement of assets for each

particular year. But it was noticed during audit that no such registers have been

maintained under certification by the competent authority for the years 2009-10 to

2014-15 duly incorporating the assets identified in FOBS/rectified FOBS.

No effort has been made either to maintain Fixed Asset Register as part of

preparation of annual account in the year 2009-10 and no updation was recorded by

capturing the additions/deletions during the year 2014-15 in the annual accounts for

the year 2014-15.

Non maintenance of the important Asset register by the ULBS having significant

and valuable assets, impairs the asset management system and proper watch on the

cost of the assets/improvement to assets would not be possible.

Comments on Annual Account

Para No. Code No.18

18 (21) CERTAIN TRANSACTIONS NOT CAPTURED – NEEDS TO BE RECTIFIED

During verification of account in DEABAS it was noticed that certain

transactions were not captured in the account. The details of receipts and expenditure

entries that were omitted in the new account when compared with the manual

records/registers maintained were enclosed in the Annexure-I. As the entries were not

captured in the DEABAS, the Balance Sheet, Income and Expenditure and Receipts

and payments statements and Trial Balance account which were arrived at without

the entries shown in Annexure-I could not be held to be correct and comprehensive.

The same would need to be taken in to the account and revised account be produced

to audit early.

18 (22) RECEIVABLES AND PAYABLES NOT ASCERTAINED PROPERLY

APMAM mandates that the receivables in case of tax income shall be

ascertained for the last five years and incase of non tax income for the last three years.

But the same was not adopted either in the FOBS or in the account rendered now to

audit. If the receivables and payables were not assessed properly now there was every

chance that of the institution suffers at a later date. However the basis for the

amounts arrived at as receivables and payables was also not made known to audit.

18 (23) RECEIVABLES NOT RECONCILED

The Accounts Section and the Tax Section shall reconcile the balance at the

beginning of the accounting year in respect of the year wise property and other tax

receivables as appearing in the balance sheet of the previous year with the year wise

total of the arrears recorded in the demand register as per the provisions contained in

APMAM. But during the verification of the annual accounts it was noticed that the

arrear demand registers were not maintained by the ULB and as such the amount

shown in the balance sheet could not be held to be correct and the basis on which the

figures had been finalized was also not made known to audit.

Para No Code No. 18

18 (24) REGISTERS NOT MAINTEAINED:

The important registers to be maintained along with cash book were as

detailed below. Early action would need to be taken to maintain these registers and

produced the same for verification in audit.

1. Undisbursed pay register

2. Permanent advance register

3. Register of contingent charges

4. Register of A.G. Objections.

5. Stock register of Furniture

6. Establishment Audit register

7. Increment Watch register

8. Register showing the temporary establishment and their

continuance.

9. Stock register of M.V. Forms

10. Register of Security deposits

11. Register of recoveries of loans granted to government

servants for purchases of Bicycles, H.B.A.M.A., Motor cycle

etc.,

12. Condemned articles register.

13. Mutation register

14. Stock register of P.H. articles.

15. Petty Cash book

16. Tools and Plants Register

17. Stock Register for Stationery

18. Register of V.L.T.

19. Register of Auction files of Vacant condemned

20. Register of Roads and Buildings, Vacant lands grounds, Register of

Investments, Tools and Plant and other Assets Register if any, relating

to newly merged Gram Panchayats S.Atchyuthapuram, Teachers Colony

and Swamy nagar.

18(25) Code No. 18

REGISTER OF IMMOVABLE PROPERTY NOT MAINTAINED.

According to the rules relating to maintenance of Register in municipalities, the register

of immovable property is intended to show all immovable properties owned by the

municipalities with the value of each. The original cost of the properties as well as that of any

additions made to it from time to time should be noted in the register.

But this municipality was not maintained that register. Hence the properties so far owned by

the municipality and their value could not be known and still they are under poser ion of the

municipality or occupied by any person was could not be verified in audit.

Action would need to be taken to maintain the same or else loss if any sustained in this regard

would need to be assessed and made good from the person or persons responsible and credited to

municipal funds under intimation to audit.

Code No.18

18 (26) NON EXCHANGE OF INFORMATION BETWEEN TOWN PLANNING AND

REVENUE SECTION:

The Revenue Wing of the Municipality did not have access to the Building

Approvals plans form the town Planning wing as there was no system to furnish

copies of approvals by the Town planning Wing to the Revenue Wing for monitoring of

the buildings and asses it under PT in accordance with the details therein. The

Revenue wing similarly did not follow the procedure to bring to the notice of the Town

Planning Wing in respect of buildings that have been constructed unauthorized for

taking further necessary action. Details of visits made by the Building inspectors for

verification of the status of the buildings for which permissions were given were not

forthcoming in audit. The U.C. Registers maintained showing the details of the notices

given for the deviations noticed and the unauthorised constructions against which

action was taken were not produced to assess the work of the town planning wing of

the ULB.

For Example:

B.A.No.65/2006/G3, Dt.2.11.2006 M/S Sri Aadilakshmi Properties

Dev.Pvt.Ltd., Kosurivariveedhi ,Cinimaroad, Kakinada. The owner of the building was

permitted to construct Stilt + Ground + 3 Floors. As verified from M.L Register

Asst.No.10600229. But the Owner of the Building Constructed Stilt + Ground 6

Floors basing on construction, the Revenue authorities fixed Property Tax Rs.

5,19,543-00 w.e.f. 1.4.2014.

No action was taken by the Mpl. Town Planning authorities on the above

constructions sofar. Necessary action would need to be taken against the owner of the

building besides taking action against Town Planning authorities concerned.

Code:19 19. DDs/Cheques received –Not adjusted before 31.3.2015 Irregular: Loss

needs recovery Rs.45648-00

The following cheques were received on the dates noted against each towards payment of

Building applications fees. But these cheques were not adjusted to the Corporation Funds as on

31.3.2015. The reasons for why the Building Applications were approved without adjusting to

the Municipal Funds was not explained in Audit.

Sl.No Regd.Sl.No. Names & Detailed DD No. Date of

Adjustments

1 1290 G.Krishna Kumari 340568/27.8.2014 24-11-2015

2 1471 D.Sailaja 766250/20.9.2014 18-11-2015

Further it is noticed that Sri V.S.Ramanujayya Owner of House bearing

Asst.No.1060064217, Dr.No.67-11-3/E sent cheque No.022085/25-3-2015 of ICICI

Bank, Kakinada for Rs.45648/- towards property tax. The Cheque was entered at

Sl.No.3210 of DDs/ Cheques received register. But the Cheque was not adjusted so far.

In this regard Sharoff stated that the cheque was bounced and returned to Municipal

authorities for want of sufficient funds. In this regard No. Action was taken by the

Municipal authorities for the amount realisation. Immediate action would need to be

taken for the amount realisation, besides taking departmental action against the person or

persons responsible. The loss would need to be recovered from the person or person

responsible.

20. RESULT OF AUDIT: THE RESULT OF AUDIT FOR THE YEAR 2014-15 IS NOT SATISFACTORY

DUE TO FOLLOWING REASONS.

1.Vouchers relating to scheme funds not furnished by the account section during the audit.

2.General Fund Vouchers distributed to concerned sections for production of the same along with the

connected files, but they did not produce them.

3.Register of FDRs not properly maintained and FDRs not produced.

4.PF Accounts Consolidated Abstract Register not maintained and produced.

5.Cadre Strength particulars not maintained and produced.

6.All Stock Registers were not produced.

7.Register of Cheques Received not maintained properly due to irregular maintenance

The Amounts were credited after laps of one year and above

8.D&O Trades Demand and Arrear Demand Registers not maintained properly and

Collection particulars were not furnished.

9.Property Tax, Water Tax, Vacant Land Tax, Encroachments, Advertisements manual

registers not maintained and produced. Collections not tallied with the annual

account.

RECEIPTS & CHARGES:

The receipts and charges are Rs.1261904545.00 and Rs. 1146060387.45

respectively.

19. OBJECTIONS PENDING SETTLEMENTS:

No. 2020 of objections involving an amount of Rs. 2666431574.00 were pending

settlement at the close of the Year. Early action and effective steps would need to be taken

for the settlement.

No. Year Total No. of Objections

Pending

Amount Involved

1. 1967-68 31 327376.15

2. 1968-69 3 124774.48

3. 1969-70 2 124894.44

4. 1970-71 9 84584.87

5. 1971-72 2 155388.00

6. 1972-73 4 54361.96

7. 1973-74 11 158196.78

8. 1974-75 7 446648.89

9. 1975-76 9 161445.38

10. 1976-77 8 186516.02

11. 1977-78 5 287461.94

12. 1978-79 10 1159301.08

13. 1979-80 11 3276947.16

14. 1980-81 13 458760.40

15. 1981-82 24 2094093.21

16. 1982-83 9 47755.84

17. 1984-85 14 1038202.63

18. 1985-86 19 2123157.35

19. 1986-87 21 642168.00

20. 1987-88 50 4193534.77

21. 1988-89 78 11332311.86

22. 1989-90 59 3327196.14

23. 1990-91 69 6514427.61

24. 1991-92 61 1569716.30

25. 1992-93 65 4003774.78

26. 1994-95 4 3409069.00

27. 1995-96 38 6554788.00

28. 1996-97 42 12907701.00

29. 1997-98 34 27574532.40

30. 1998-99 32 10911727.00

31. 1999-2000 59 30807857.96

32. 2000-2001 58 5782747.25

33. 2001-2002 58 4569340.14

34. 2002-2003 66 24151328.00

35. 2003-2004 66 69345451.00

36. 2004-2005 131 46580062.00

37. 2005-2006 72 56741739.00

38. 2006-2007 70 96973388.00

39. 2007-2008 71 22429322.00

40. 2008-2009 45 40053318.00

41. 2009-2010 73 166409055.47

42. 2010-2011 59 7097323.00

43. 2011-2012 120 603162226.00

44. 2012-2013 97 380384561.00

45. 2013-14 108 569420411.00

46 2014-15 123 437272631.00

Total : 2020 2666431574.00

SlNo. shop No.

Name of the Renter

Amount

of each

instalme

nt

Arrear Current Total

Total

Collecti

on of

Kist

Balance to be

collection of

1 2 3 4 5 6 7 8 9

1 1 Karri Bhavani 3100 32151 37200 69351 69351 0

2 2 Mankinatammayya 1700 0 20400 20400 20400 0

3 3 Karri Bhavani 3150 61482 37800 99282 0 99282

4 4 Karri Bhavani 30473 30473 3720 67673 2500 65173

5 5 Bonda Satyanarayana 3100 27473 37200 64673 55373 9300

6 6

Kutadi China

Satyanarayana 1700 18671 20400 3907136,871

2200

7 7

Saidurga mahila

swayam sakthi

sangam 3100 31973 37200 69173 59873 9300

8 8 Pusharala Kamaraju 3100 12578 37200 49778 45900 3878

9 9 Dammuramana 1267 0 15204 15204 12670 2534

10 10 M.Adinarayana 1267 5937 15204 21141 18607 2534

11 11 Varasala Suryarao 1700 20400 20400 11900 8500

12 12 K.Venkataramana 3100 9958 37200 47158 31000 16158

13 13 Pemmanaboyidi sattibabu 3100 10727 37200 47927 46050 1877

14 14 Durgaviswanadham 3100 0 37200 37200 37200 0

15 15 Velaga Venkhtanaidu 1700 0 20400 20400 20400 0

16 16 Pulavarthi Ramakrishna 3100 27524 37200 64724 40300 24424

17 17 Gajjavarapu Mahesh 3300 0 39600 41287 0 41287

18 18 N.AnandaRao 3300 0 3960 39600 0 39600

19 19 G.V.V.Satyanarayana 3100 2813 37200 40013 36913 3100

20 20 V.V.Satyanarayana 3100 1081 37200 38281 32081 6200

Total: 80557 272841 569088 912736 577389 335347

1 1 Pusupuleti.Anjaneyulu 3500 2057 40557 42614 35644 6970

2 2 Tekumoodi Ramu 3500 1829 40329 42158 38658 3500

3 3 Grandhi Krishna 3100 10609 37200 47809 0 47809

4 4 D.Srinivas 3500 0 41033 41033 37533 3500

5 5 Devi.Ratnam 2500 1797 29297 31094 19594 11500

6 6 S.Subrahmanyam 2500 1465 28965 30430 25430 5000

7 7 Sanpaka.Padmavathi 2500 1465 28965 30430 27930 2500

8 8 Sandaka Parvathi 2500 1465 28965 30430 27930 2500

9 9 Sandaka.Padmavathi 2500 1465 28965 30430 27930 2500

10 10 D.Srinivas 1800 1124 20924 22048 20248 1800

Total: 27900 23276 325200 348476 260897 87579

1 1 Bududa.Arunakumar 17600 71950 211200 283150 0 283150

2 2 Ajitkumarchratia 6256 37224 75072 112296 25024 87272

3 3 Champatlal 6184 0 74288 74288 74208 80

4 4 Amitkumar Jain 6001 11319 72012 83331 54009 29322

5 5 Visalandhra book house 17500 0 210000 210000 210000 0

6 6 Budida Arunakumar 18500 247742 222000 469742 56500 413242

7 7 Ch.Durgaprasad 7050 169200 84600 253800 84600 169200

Total: 79091 537435 949172 1486607 504341 982266

1 1 V.Vivekandaraju 4400 17600 52800 70400 39600 30800

2 2 G.Seshagirirao 4600 40673 55200 95873 178674 -82801

3 3 G.V.V.Satyanarayana 4600 19660 55200 74860 50000 24860

4 4 P.Venkateswarao 0 0 0 0 0 0

5 5 Ch.S.V.V.B.Nageswara Rao 0 0 240000 0 64800 -64800

6 6 V.Srinivasarao 1400 45753 16800 62553 16800 45753

7 7 M.Panasaramana 1367 52567 16404 68971 16404 52567

8 8 V.Vivekkanadaraju 4600 31717 55200 86917 73601 13316

Tota: 20967 207970 491604 459574 439879 19695

1 1

Srikrishna Motar &

engineering woorks 2667 0 32004 32004 21336 10668

2 2

Srikrishna Motar &

engineering woorks 2667 21336 32004 53340 54672 -1332

3 3

Srikrishna Motar &

engineering woorks 2667 69008 32004 101012 81344 19668

4 4 MD Naseen Naiser 2667 16007 32004 48011 35715 12296

5 5 Naseerkhan 2667 22328 32004 54332 46789 7543

6 6 Tsramurthy 2667 8004 8004 16008 11000 5008

7 7 YBS Ramachandra rao 2667 0 32004 32004 32004 0

8 8 M.Sarvarayudu 2667 0 32004 32004 24003 8001

9 9 Y.Dattareya Reddy 2667 72260 104264 104264 34264 70000

10 10 S.Kesava Swamy 2667 0 32004 32004 26670 5334

11 11 EVP Swaroop 889 1778 10668 12446 10668 1778

12 12 P.Madhavareddy 667 890 8004 8894 7337 15570

Total: 28226 211611 386972 526323 385802 154534

1 1 S.SREEDEVI 2400 4800 28800 33600 14400 19200

2 2

A.NARAYANARAJU&

S.APPARAO 2400 17000 28800 45800 51637 -5837

3 3 P.SRONIVAS 2350 10400 28200 38600 33900 4700

4 4 S.D.N.PRASAD 3067 0 36804 36804 27603 9201

5 5 K.SIREESHAKUMARI 1300 0 15600 15600 11700 3900

6 6

MALIREDDY

CHARITABLE TRUST

COMMUNITY RADIO

STATION 3003 3025 36063 39061 36024 3037

Total: 14520 35225 174267 209465 175264 34201

1 1 G.V.Satyanarayana 2500 0 30000 30000 27500 2500

2 2 G.R.C.H.Jyothi 2500 49500 30000 79500 52800 26700

3 3 Mallipudi Srinu 2500 7500 30000 37500 37500 0

4 4 D.Lakshminarayana 1250 15000 15000 30000 30000 0

5 5 Aslaam.mohammad 2500 27500 30000 57500 57500 0

6 6 G.Ravikrisihna 2500 35000 30000 65000 65000 0

7 7 Adabala.Lakshmi 2500 27500 30000 57500 50000 7500

8 8 Seekoti Chakrarao 1250 17500 15000 32500 32500 0

9 9 P.S.NARAYANA MURTHY 2500 0 30000 30000 30000 0

10 10 G.VENKATESWARARAO 2500 0 30000 30000 30000 0

11 11 Kaki Sathibabu 2500 0 30000 30000 30000 0

12 12 P.Ranigrace 1250 25450 15000 40450 10000 30450

13 13 N.SrinivasaRao 2500 15000 30000 45000 17500 27500

14 14 S.Gopalakrishna 2500 22500 30000 52500 0 52500

15 15 CH.Mahalakshmi 2500 22000 30000 52000 30000 22000

16 16 Good Appati raju 1250 0 15000 15000 15000 0

17 17 V.Tatareddy 2500 0 30000 30000 17500 12500

18 18 Ch. Prasadareddy 2500 35000 30000 65000 58200 6800

19 19 P.Veeramani 2500 0 30000 30000 0 30000

20 20 Jodaraju 1250 1250 15000 16250 8750 7500

21 21 M.Ganapathirao 2500 0 30000 30000 20000 10000

22 22 P.Surapuraju 2500 42500 30000 72500 0 72500

23 23 K.Satyanarayana 2500 5000 30000 35000 35000 0

24 24 M.Krishnakumar 1250 5000 15000 20000 16000 4000

25 D.V.R.Raju 845 2535 10140 12675 9295 3380

Total: 53345 355735 640140 995875 680045 315830

1 1 V.Amarkumar 3392 18488 40704 59192 40000 19192

2 2 G.Srinivasarao 3335 20000 40020 60020 56685 3335

3 3 Gadi Sudhakar 480 6720 5760 12480 12480 0

4 4 V.Ratnakumar 1884 31828 22608 54436 37480 16956

5 5 G.Srinivasarao 4750 0 0 0 28500 -28500

6 6 Ch.Bangarraju 3020 0 36240 36240 36240 0

7 7 P.Somayya 2492 2492 29544 32036 24920 7116

8 8 D.Veeraswamy 0 0 0 0 0 0

9 9 M.Satyam 4577 24078 54924 79002 49057 29945

10 10 Shop alloted to office use 0 0 0 0

11 11 K.Veera raju 2667 0 32004 32004 32004 0

12 12 P.Adinarayana 1264 2376 15168 17544 8848 8696

13 13 G.Satyanarayana 2572 0 30864 30864 30864 0

14 14 K.Subba Rao 1251 28650 15012 43662 41460 2202

15 15 K.Subba Rao 521 11714 6252 17966 16924 1042

16 16 K.Subba Rao 473 10358 5676 16034 15088 946

17 17 M.V.Satyanarayana 823 1054 7392 8446 6787 1659

18 18 B.Sannarao 823 0 9876 9876 8230 1646

19 19 Chollangi Venugopal 1750 17113 21000 38113 15750 22363

20 20 D.V.Nookalarao 1800 17670 21600 39270 0 39270

21 21 K.Venkatagiri 475 0 5700 5700 4750 950

22 22 Ch.Kalavathi 631 0 7592 7592 4417 3175

23 23 R.Veerabadrarao 873 12222 10476 22698 14365 8333

24 24 D.Syamsundar 604 8979 7248 16227 6812 9415

25 Alloted RaiithyBazar 0 0 0 0 0 0

26 Alloted RaiithyBazar 0 0 0 0 0 0

27 K.Apparap 711 5721 8532 14253 13187 1066

Total: 41168 219463 434192 653656 504848 148808

1 1 V.Nageswararao 500 1500 6000 7500 5000 2500

2 2 A.V.V.Satyanarayana 1280 0 15360 15360 10240 5120

3 3 CH.S.V.Rao 1280 11520 15360 26880 21760 5120

4 4 A.N.Kumar 1280 11520 15360 26880 21760 5120

5 5 T.Rajasekhar 1280 2560 15360 17920 10240 7680

6 6 M.Avinshkumar 640 7680 7680 15360 15360 0

7 7 J.Varaprasad 1280 0 15360 15360 10240 5120

8 8 K.Parvathi 1280 19200 15360 34560 34560 0

9 9 T.Rajkumar 1280 29540 15360 44900 34820 10080

10 10 S.Immaneyelu 640 1920 7680 9600 5120 4480

11 11 A.Nookaraju 480 6661 5760 12421 10501 1920

Total: 11220 92101 134640 226741 179601 47140

TOTAL : 2125400

VII.MUNCIPAL OFFICE ID.SMT.SHOPING COMPLEX

VIII. GANDHINAGAR MARKET SHOPING COMPLEX

IX.GANDHINAGAR ID SMT SHOPPING COMPLEX

I.MARKET SHOPING COMPLEX

II.BANGARUVARI CHOULTARY SHOPING COMPLEX

IV. JAGANNADAPURAM SHOPING COMPLEX

V. ANANDABHARITHI SHOPING COMPLEX

VI .BOGGAVARAPUAYURVEDIC HOSPITAL SHOPING COMPLEX

III.S.R.M.T.OPPOSITE SHOPING COMPLEX


paraNo,13(26))


AUDIT WORK DISTRIBUTION AND WORKDONE STATEMENT

FOR THE YEAR 2014-15

S.No. Name of the

employee

Wok distribution Singnature

1 Sri Ch.Kasiyya,

AAO

Works audit, Voucher Audit and Review

of audit work done by the auditors,

Verification of annual account.

Audit of MDR shopping complex rents

leases, Advances

2. Smt.R.M.Kmala

Sri, S.A

Property Tax MLs verification with E-

Suvidha Town plan Building Applications

all seats. Grants Cash books and Pass

books and preparation of Accounts for

2014-15 .

3. Smt

P.Ramalaxmi, SA

Verification of Chitta, D.Ds and Cheques

received register and challans and bank

pass books relating to all Accounts, water

tax and enchoractments and

Advertisements, V.L.T, D&O trades,

Audit of Provident Fund

4




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