OFFICE OF THE PRINCIPAL ACCOUNTANT GENERAL (A&E) …

OFFICE OF THE PRINCIPAL ACCOUNTANT GENERAL (A&E)

TELANGANA, HYDERABAD

ANNUAL REVIEW REPORT ON THE WORKING OF TREASURIES,

PENSION PAYMENT OFFICES, PAY AND ACCOUNTS OFFICE,

HYDERABAD TELANGANA FOR THE YEAR 2016-17

Annual Review Report 2016-17

1

The Treasuries are primarily responsible for preparation and correctness of initial

and subsidiary accounts as well as ensuring regularity of financial transactions in

accordance with applicable codes, manual and administrative procedures relating to such

accounts and transactions.

To ensure internal controls in financial reporting and compliance to rules and

regulations in financial transactions, we periodically undertake inspection of District

Treasuries under Section 10, 13 and 17 of CAG (DPC) Act, 1971 read with Regulations on

Audit and Accounts 2007.

This Annual Review Report on the working of Treasuries, Pension Payment

Offices and Pay and Accounts Office, Hyderabad in the State of Telangana for the year

2016-17 is prepared as required under Paragraph 20.17 of Manual of Standing Orders

(A&E) Volume I. The Report includes deficiencies noticed during compilation of accounts

and local inspections of treasuries conducted during 2016-17 for improving the functioning

of treasuries.

The Report is in four Parts.

Part 1: Introduction

Part 2: Defects noticed during compilation and verification of accounts

Part 3: Defects and Irregularities noticed during inspection of Treasuries

Part 4: Annual Review Report on working of Pay and Accounts Office,

Hyderabad.

The review is intended to draw the attention of the State Government and

Departmental Authorities to the delays in rendering of accounts, short comings in

maintenance of initial accounts, other defects noticed during the course of compilation of

accounts and also irregularities noticed during the local inspection of Treasuries.

I hope Government/DTA will take appropriate remedial measures to improve the

functioning of Treasuries and Accounts Department

S Snehalatha

Principal Accountant General (A&E)

Preface


2

Sl.No Contents Page No.

i)

Highlights

3

ii)

Part-1:

Introduction

4

iii)

Part-2:

Defects noticed during compilation and verification of

accounts

7

iv)

Part-3:

Defects and other irregularities noticed during

inspection of treasuries

15

v)

Part-4:

Annual Review Report on working of Pay and Accounts

Office, Hyderabad

33

Table of contents


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Annual Review Report on the working of Treasuries, Pension Payment Offices and

Pay and Accounts Office, Hyderabad in Telangana for the year 2016-17

Sl.No Highlights Para.

No

1. 375 Treasury Inspection Reports containing 1572 Paras were

outstanding at the end of 31-03-2017 3.1.4

2. 43475 items of Wanting vouchers amounting to Rs.1689.63 Crore

from various Treasuries 2.4

3. Delay in adjustment of advances on 4452 AC Bills totalling

Rs. 388 Crore 2.5

4. Adverse Balance in Personal Deposit Accounts due to ineffective

reconciliation Rs.1097.60 Crore 2.6.2

5. Non-Lapsing of deposits of Rs.18.13 Crore lying unclaimed for

more than 3 years 3.2.2

6.

Excess payment of pension of Rs.83.11 Lakh noticed during

Inspection of Treasuries/Sub-treasuries/Pension Payment Offices

as under

3.3.1

Excess payment of Dearness Relief Rs.22.19 lakh

Excess payment of pension due to wrong consolidation

Rs.30.11 lakh

Short/Non-recovery of commuted portion of pension Rs.12.13

lakh

Excess payment of Enhanced Family Pension Rs.9.79 lakh

Excess payment due to Payment of Addl. Quantum of Pension

with DR thereon Rs.1.95 lakh

Excess payment due non effecting cut in pension from

retirement gratuity Rs.2.21 lakh

Excess payment due to Family pension paid beyond time limit

Rs.1.87 lakh


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

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

Hyderabad under the Finance Department of the State Government. All the treasuries

render its accounts to Accountant General (A&E), Hyderabad. In addition to the

treasuries, the following authorities also attend to treasury functions and render accounts

to AG (A&E) office.

Pay and Accounts Officer, Hyderabad.

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

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

Telangana State Legislature, Hyderabad

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

records of financial transactions and conducts necessary checks as per Treasury Code and

financial rules on the flow of Funds. District Treasury acts as the receiver and disburser

of the State Government funds and renders monthly accounts to the Accountant General

(A&E) who in turn compiles the State Government’s account on monthly and annual

basis.

1.3 The e-payment system was being implemented from 01.04.2014. under the

system, the DDOs submit all the bills through IMPAcT package. The e-payments system

through ‘IMPAcT’ package covers all payments including salaries, pension, payments to

third parties (suppliers, utility payments etc.) which can be accessed through

‘https://treasury.ts.gov.in’. In 2015, the State Government rolled out PD Account Portal

to facilitate the transactions pertaining to Public Deposit. All the Receipts and Payments

of the PD Administrators are routed through this package. In 2016, the package was fully

operational incorporating the balances from IMPAcT package. It is also note worthy that

all payments of funds to the end beneficiaries were transferred electronically through

Corporate Internet Banking (CINB) account maintained by the treasuries.

PART-I

INTRODUCTION


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1.4 Government of the Composite State of Andhra Pradesh had initiated another IT

project called Comprehensive Financial Management System (CFMS) to replace existing

treasury IT application and to cover other internal stakeholders in the Government like

Finance Department, Administrative Departments, Heads of Departments, and Prl

Accountant General (A&E), with interface/linkage to external stake holders like RBI,

agency banks, etc. However, consequent on bifurcation of the State into Andhra Pradesh

and Telangana, the State Government of Telangana has not communicated its plan about

the revival of this project. Though the progress in this matter was being pursued

constantly by this office, no reply has been received from the State Government so far.

Organizational set-up:

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

follows:

ORGANISATIONAL SET-UP

All the District Treasuries, Divisional Sub Treasuries, Sub-Treasuries and Pension

Payment Offices functioning in the State are Banking Treasuries (Details vide Annexure

1.1 and 1.2).

Finance Department

Pay & Accounts Office, Telangana,

Hyderabad

Director of Treasuries and Accounts

(DTA)

District Treasuries

(31) Joint Director, Pension Payment Offices,

Hyderabad

Sub Treasuries

(66)

243 (243)

Divisional Sub Treasuries

(29)

Assistant Pension Payment Offices

(9)


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Scope and Methodology of Treasury Inspection:

1.6 The inspection of the District Treasuries and sampled Sub - treasuries covering

the period 2015-16 was conducted in 2016-17. The inspection was carried out in

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

inspection was aimed at ensuring the conformity of all transactions with the relevant rules

and regulations provisioned in Financial codes, Manuals and Government Orders issued

from time to time.

In October 2016, the State Government of Telangana had undertaken reorganization of

Districts and formed 31 Districts out of the existing 10 Districts of the State vide GO

Ms.No221 dated 11.10.2016. In view of the formation of new Districts, the number of

Treasuries in the State underwent reorganization based on the number of mandals under

its jurisdiction. Consequently, the formation of new Districts necessitated allotment of

new District codes. However, mapping of the new District codes with respect to the old

ones was not done effectively by the Treasuries.

Due to formation of new Districts, Treasury inspection could not be carried out in the

third quarter of the year. In the first and second quarters of the year, inspection was

conducted as per the approved Audit Plan of ten Districts. However, in the fourth quarter,

inspection was conducted on the basis of formation of new Districts.


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Compilation Process:

2.1 The Prl Accountant General (A&E), Telangana is responsible for compiling the

accounts of State Governments of Telangana. Each District Treasury furnishes accounts

to Prl Accountant General (A&E) Sub Account wise (i.e. for each department) and

consolidated ‘Main Accounts’ wise (i.e. incorporating the total receipts and charges for

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

is supported by consolidated schedule of deductions for each sub account. A consolidated

list of payments and memorandum of reconciliation making the totals of the list of

payments and the amount in the accounts and in the schedule of deductions agrees. Along

with the Accounts the Treasury furnishes all the supporting documents including the

vouchers. The Prl Accountant General (A&E) Office receives the main accounts from all

the District Treasury Offices. The Main Account is verified with the respective Sub

Account to see that the Major Head figures shown in the Main Account tallies with the

Major Head totals shown in the Sub Account for each of the Major Heads. The Main

Account is then sent for preparation of Monthly Civil Account and Sub Accounts are sent

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

Defects in compilation and verification of accounts

Delay in rendition of Monthly Accounts

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

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

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

Timely rendition of monthly account by the District Treasuries with supporting

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

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

PART-II

DEFECTS NOTICED DURING COMPILATION AND

VERIFICATION OF ACCOUNTS


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

Government by the Office of Prl Accountant General (A&E).

The delays in rendition of monthly accounts by all the District Treasuries observed

during the year 2016-17 are shown in Annexure 2.1. The average delay across treasuries

is five days prior to formation of new Districts and eighteen days post formation of new

Districts in the State.

Deficiencies in rendering of Accounts

2.3 The objective of Digital Access of Treasury Accounts (DATA) by Prl Accountant

General (A&E) was to obtain online treasury data to eliminate redundancy and

duplication of data entry at Treasury and PAG office and for speedy generation of

Monthly Civil Accounts. The project was implemented under two sub processes i.e.

obtaining Main Account wise data online in order to generate the Monthly Civil

Accounts and obtaining Sub Account wise data to book the Detailed Accounts.

Physical vouchers received from the treasuries are checked against the data voucher

downloaded from the DTA website for revenue and capital heads. Scrutiny of the

accounts rendered by the Treasuries to the Office of Prl. Accountant General (A&E), for

the year 2016-17 revealed that

Operation of new Sub Head:

The Government of India has delegated the power of opening of new sub head of account

to the State Government vide Notification No.S10036/1/18/TA/Part-I/3836 dated

26/12/1981. This power however, is to be exercised in consultation with

Prl. Accountant General (A&E). It was noticed that the State Government is neither

taking prior concurrence nor informed the Prl. Accountant General (A&E) about the

opening of new sub head of account. This office had been requesting the Dept/Treasury

to enclose a copy of G.O along with the concerned Sub Account whenever a new Head of

Account has been operated. Though this was pointed out in the Annual Report for the

previous year, the relevant GOs/BROs in respect of new heads of account were not being

forwarded along with Monthly Account.


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Non-submission of vouchers by Treasuries

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

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

representatives was introduced in this office. However, this exercise could not reduce the

quantum of missing vouchers which involves almost all treasuries. The recurrences of

missing vouchers every month indicate laxity at the level of DTO in rendering complete

account to this office.

To the end of March 2017, it was observed that 43475 items were kept under objections

for want of vouchers in this office amounting to Rs.1689.63 crore as shown in Annexure

2.2. To conclude that these vouchers do not involve fraudulent payments, it is vital that

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

vouchers/ furnish certificate of payment as per the extant rules.

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

2.5 (i) Financial Rules (Art 99 of AP Financial Code) permit drawal of advances on

Abstract Contingent bills (AC bills) for the purpose of meeting contingent expenditure of

a specified kind or on a specific occasion. The Treasury rules (SR18 below TR 16 ) and

Government orders (GO No.391, dt.22-03-2002 and 507, dt.10-04-2002) stipulate that all

advances drawn on AC bills should be adjusted by submitting the detailed contingent

bills (DC Bills) with supporting vouchers within one month. In any case, a third AC bill

shall not be admitted till the first AC bill is settled. However, there is no proper validation

in the system to control drawal of third AC bill while the first AC bill is unsettled. This

gives an impression that the Government is unable to implement the order in force.

(ii) Non submission of DC bills raises question on the proper utilization of the

amounts drawn, correctness/completeness of accounts and is in contravention of

government orders. It also renders the expenditure under AC bills opaque. Further, to the

extent of non-receipt of DC Bills, the expenditure shown in the Finance Accounts cannot

be vouched as correct or final.

To the end of 31/03/2017, a total of 3,485 items of AC bills amounting to Rs.474.83 crore

were outstanding/ awaiting DC bills as shown in Annexure 2.3.


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Deposit Accounts

2.6 During the year 2016-17, the following discrepancies relating to Deposit Accounts

were observed.

(a) Discrepancies between SA 112 and Plus/Minus Memo:

2.6.1 The monthly figures booked under SA 112 should always tally with the figures of

plus/minus Memorandum received from the treasuries. However, it was noticed that there

were huge differences between SA 112 and Plus/Minus Memorandum during the year

2016-17 as given in Annexure 2.4.

(b) Adverse Balances in Deposit Accounts:

2.6.2 (i) A Deposit Account can have a positive balance or nil balance. A negative

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

primarily arise due to misclassification of expenditure.

(ii) Government of Telangana had issued orders through G.O.Ms.No.153 Finance

(DCM) Department, dated 02.11.2015 for rolling out P.D. Account Portal throughout the

ten District treasuries w.e.f. 16.11.2015. The new PD accounts software has been

integrated with Telangana PD Portal. Consequent on formation of new 31 Districts, the

PD portal has been successfully incorporated and is operational in the new Districts.

However, it was noticed that reconciliation process is still ineffective resulting in adverse

balance aggregating to Rs.1,097.60 Crore under the Major Head 8342, 8443, 8448, 8449

and 8550 as on 31/3/2017 in the books of PAG (A&E) as detailed in Annexure 2.5.

Recommendations:

In the last report, this office had pointed out the reasons for the difference between

SA 112 and Plus/Minus Memorandum and also the reasons for adverse balance with a

suggestion for introduction of reconciliation of these figures. Discrepancies still exist

which indicate that reconciliation of figures booked under SA 112 and the figures

depicted in Plus/Minus Memorandum was not undertaken effectively. Further,

relevant checks were not exercised in order to avoid accounting misclassifications and

ensuring accuracy of amount booked. DTA may ensure timely reconciliation of these

figures.


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(c) Non-furnishing of Cheques:

2.6.3 It was noticed that 1,303 cheques amounting to Rs.355.60 Crore were not furnished

to Prl Accountant General (A&E) by the treasuries during the year 2016-17 as detailed in

Annexure 2.6. This dented the completeness objective of rendering the accounts.

Loan Accounts

2.7 Apportionment of balances under Institutional loan for those Heads of Accounts

where there are no variations between the records of this office and the details

communicated by Government of Andhra Pradesh was completed. The Heads of

Accounts where variations exist, both the State Governments were requested to reconcile

the balances and arrived at a final figure for apportionment which they had responded

positively. However, during the year 2016-17, the following deficiencies were noticed in

Loan Accounts.

(a) Misclassification of recoveries towards loan:

2.7.1 (i) It was noticed from the schedules attached to pay bills in six DTOs and PAO

(TS) Hyderabad that the principal amount of Rs.5,02,115/- recovered towards MH 7610-

202-04 Motor Car Advance was wrongly classified under MH 7610-202-05 Motor Cycle

Advance. Details are shown in Annexure 2.7

(b) Misclassification of Motor Car Advance under HBA:

2.7.2 In DTO Adilabad, it was noticed that an amount of Rs.16,800/- recovered towards

MH 7610-202-04 Motor Car Advance was wrongly classified under MH 7610-201-05

House Building Advance as given in Annexure 2.8.

(c) Misclassification of HBA (AIS) under HBA Regular:

2.7.3 In DTO Karimnagar, HBA recoveries of AIS Officers (MH 7610-201-04) was

wrongly classified under HBA regular (MH 7610-201-05) for an amount of Rs.15,625/-.

Details are given in Annexure 2.9.


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(d) Misclassification of Motor Car Advance of MLAs:

2.7.4 In PAO (TS) Hyderabad, Motor Car Advance drawn by MLAs (MH 7610-00-202-

07-000) amounting to Rs.2,47,000/- was wrongly classified under Motor Car Advance

(MH 7610-00-202-04-000). Details are given in Annexure 2.10.

(e) Misclassification of Motor Car Advance of Ministers:

2.7.5 In PAO (TS) Hyderabad, Motor Car Advance drawn by Ministers (MH 7610-00-

202-06-000) amounting to Rs.2,00,000/- was wrongly classified under Motor Car

Advance (MH 7610-00-202-04-000). Details are given in Annexure 2.11.

(f) Misclassification of Festival Advance under HBA:

2.7.6 In DTO Adilabad, it was noticed that an amount of Rs.1,500/- drawn towards

Festival Advance (MH 7610-800-04-000) was wrongly classified under House Building

Advance (MH 7610-201-05) as given in Annexure 2.12.

(g) Misclassification of HBA interest under HBA:

2.7.7 In DTO Warangal (Urban), it was noticed that an amount of Rs.17,936/- recovered

towards interest on House Building Advance

(MH 0049-800-01-001) was wrongly classified under repayment of House Building

Advance (MH 7610-201-05) as given in Annexure 2.13.

(h) Misclassification of Z.P.P.F under HBA:

2.7.8 In DTO Sangareddy, payments towards Z.P.P.F Account under the Head 8338-00-

104-01-000 amounting to Rs.2,17,104/- was wrongly classified as House Building

Advance under the Head 7610-00-201-05-000. Details are given in Annexure 2.14.

All the above misclassifications led to delay in issuing of Clearance Certificates to the

loanees.

Wanting Schedules of HBA Regular:

2.8 In nine DTOs and PAO (TS) Hyderabad, it was observed that there were 28

vouchers/challans were not attached with the corresponding loan recovery schedules

amounting to Rs.24,99,217/- under the Head 7610-00-201-05-000 - HBA Regular.

Details are shown in Annexure 2.15.


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G.P.F. Accounts

2.9 During the year 2016-17, the outstanding balances under General Provident Fund

(M.H.8009) as on 01 June 2014 have been apportioned provisionally to the extent of

Rs.9,994.32 crore out of which an amount of Rs.4,395.53 crore was allocated to

Telangana. However, the following irregularities were noticed in GPF Accounts.

(a) Overpayment Cases:

2.9.1 Overpayment in GPF occurs mainly due to non-receipt of debit vouchers in time.

As per note 3 under Rule 15A of TS Provident Fund Manual, the over paid amount is to

be recovered from the subscriber in one lump sum or in such number of monthly

installments as may be determined by the Administrative department of the secretariat. It

was reported in the previous Annual Review Report that 7 overpayment cases amounting

to 1,94,238/- needs recovery. However, no recovery has been made during the year 2016-

17 despite repeated reminder to DDOs and DTOs from time to time. Latest position of

the overpayment cases are shown in Annexure 2.16.

(b) Payment on GPF Authorization after validation period:

2.9.2 The validity period of GPF final authorization is six months from the date of issue.

If the amount was not claimed during the currency of validity period, the authorization

has to be revalidated by the authorizing authority. It was found that Treasuries had made

payment on GPF authorizations beyond the validity period of six months in 60 cases

amounting to Rs.1,34,03,920/- as detailed in Annexure 2.17.

(c) GPF Wanting Schedules:

2.9.5 The GPF recovery schedules which contains the names of the subscribers, GPF

account numbers and amount of subscriptions for the month along with Consolidated

Abstract showing Trans Id number and date are transmitted by the DTO to this office

every month. During the year 2016-17, it was noticed that 7,632 schedules amounting to

Rs.14.58 Crore are wanting from all the Treasuries. Details are shown in the Annexure

2.18.


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(d) Misclassification of Class IV GPF into Regular GPF:

2.9.3 Proper classification is pre-requisite for the correct maintenance of accounts. All

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

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

compiled correctly on the basis of classification recorded by the departmental officer.

The DDOs and treasury officials are, therefore, jointly responsible for correct

classification of transactions. It was noticed that 4196 credit items amounting to

Rs.3,15,96,487/- and 64 debit items for to Rs. 49,77,683/- pertaining to Class IV GPF,

CPS, ZPPF were misclassified under regular GPF during the year 2016-17. This

superficially inflates/deflates the balances under the GPF account. Details are shown in

Annexure 2.19.

(e) Operation of SA 111:

2.9.4 It was noticed from the GPF schedules/vouchers that 596 GPF credit items

amounting to Rs.2,48,69,557/- and 201 GPF debit items amounting to Rs.6,48,27,362/-

pertaining to Non-All India Services (NAIS) were incorrectly booked under Sub Account

111 All India Services (8009-01-104). Details are shown in Annexure 2.20.


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Section I: Overview of the functioning of Treasuries.

Introduction

3.1.1 The Treasuries and Accounts Department was created to ensure strict compliance of

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

functioning assumed much significance with the growing need for more financial control

over the increasing Government transactions involving huge public expenditure.

Treasury management, of late, has become a much more demanding task because of the

expenditure commitment of Government which is going at a faster pace resulting in

increasing pressure on Government Finance. Treasury officials at all levels are the vital

link in government delivery system. Treasuries had refined its functioning by improving

systems and procedures. Some of the major initiatives are compilation of computerized

accounts, Personal Deposit account portal, payment of pension and salaries through

banks by way of e-payment and monitoring of budget controlled expenditure of the

government.

Planning and conduct of inspection

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

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

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

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

organization.

Details of Treasury Offices inspected during the year

3.1.3 In the first and second quarters of the year 2016-17, inspection of Treasuries was

conducted as per the approved Audit Plan of ten Districts. However, due to the formation

of 31 new Districts from the existing 10 Districts in October 2016, the Audit plan was

DEFECTS AND OTHER IRREGULARITIES NOTICED DURING

TREASURY INSPECTION IN 2016-17

PART-III


16

revised accordingly. Therefore, during 2016-17, 18 DTOs, 81 STOs and 9 APPOs were

inspected under the administrative control of Director of Treasuries and Accounts (DTA),

Hyderabad. 108 Inspection Reports containing 783 paras were issued. The list of offices

inspected during the year is detailed in Annexure 3.1.1

During the course of inspection minor irregularities and objections were settled at

treasury level by providing remedial measures wherever required. The major objections

relating to excess payment of pension, GPF, incidence of incorrect operation of Personal

Deposits, non-accountability of funds which were drawn but not settled etc, were brought

out in the Inspection Reports and communicated to DTA/DTOs/STOs.

Outstanding Inspection Reports and Paras

3.1.4 The Prl. Accountant General (A&E) arranged to conduct periodical inspection of

Treasuries to test check transactions, verify maintenance of accounts and other records as

prescribed in the rules and regulations. These inspections were followed up by inspection

reports incorporating the irregularities detected during the inspection. All Inspection

Reports were issued to the inspected treasury with copies marked to the District Treasury

and Director of Treasuries and Accounts for compliance. As per instructions under TR 31

of APTC, Vol-1, the Treasury Officer shall dispose off post audit objections periodically

within a fortnight of its receipt and shall maintain a post audit register to watch clearance

of paras. As of 31st March 2017, there were 375 Inspection Reports containing 1572 paras

pending settlement due to non-receipt of replies/ compliance by the Department. District

wise analysis of outstanding Inspection Reports and paras to the end of March 2017 is

given in Annexure 3.1.2.


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Section II: Other Defects – Accounts Related Functions

Personal Deposit Accounts

3.2.1 The purpose of PD accounts is to enable the Drawing Officers to incur expenditure

pertaining to a scheme, for which funds are placed at their disposal, by transfer from the

Consolidated Fund of the State. Public Account (Part 3 of Govt. Account) is not subject

to budgetary control. One of the components of the Public Account is Deposit accounts

such as revenue deposits, court deposits, deposits of local funds, deposits of various

autonomous bodies /corporations, etc. Government has further classified the deposits

into three categories viz., category A – Non lapsable; category B – lapsable as per codal

provisions and; category C – lapsable as per Government Order (usually after completion

of financial year). On review of PD account, following observations were made.

Non-lapsing of Category “B” and Category “C” Deposits

3.2.2 i) As per the provisions contained in Article 271(iii) of AP Financial Code Vol-I,

all Deposits which fall under category ‘B’ unclaimed for more than three complete

financial years should be lapsed and credited to Government Account after the close of

three financial years.

ii) As per G.O.Ms.No.43, Finance & Planning (W&M) Dept, dated 22-04-2000,

Category ‘C’ Deposits include funds deposited on account of execution of various

schemes and works sanctioned by Government from time to time. Under these deposits

all funds released during a particular financial year and remaining unspent upto 31st

March of next financial year shall lapse.

i) It was observed in nine DTOs and sixteen STOs that an amount of

Rs.18,13,11,347/- pertaining to revenue and other deposits heads falling under Category

“B” unclaimed for more than 3 financial years were not lapsed to Govt. account. Details

are shown in Annexure 3.2.1.

ii) Like wise, in three DTOs and one STO it was noticed that an amount of

Rs.51,58,34,057/- pertaining to different Head of Accounts falling under Category “C”

which were due for lapsing on 31/03/2016 remained unlapsed. Details are shown in

Annexure 3.2.2.


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iii) As per accounting rules, the unspent balances in PD Accounts lapsed to

Government Account should be taken as reduction of expenditure under the Major Head

from which the funds were originally transferred to the PD Account. However, it was

observed that whenever the unspent balances were lapsed, the Government of Telagana

had accounted the lapsed amount under Receipts instead of reduction of expenditure in

terms of instructions issued vide G.O.Ms.No.43 dated 22.04.2000. The procedure

followed by the State Government is in deviation of the accounting rules.

Non-Reconciliation of balances under deposit heads with Huzur Treasury in time

3.2.3 As per the Para 14.7 of TS Treasuries and Accounts Manual, the balances of Sub-

Treasury deposit ledgers under various deposit heads are required to be reconciled with

those of the District Treasury balances once in every three months.

In Twenty eight STOs, reconciliation of balances under Deposit Heads with those of

Huzur Treasury had not been carried out in time. This can impair rectification of accounts

due to misclassification, overpayment etc. The details of last reconciliation completed in

these STOs is shown in Annexure 3.2.3

Minus balances under deposits accounts

3.2.4 Drawal from PD Accounts should be permitted to the extent of receipts available in

the Deposit Account. The Treasury Officer should not authorize payments over and

above the balances available at the credit of the PD Administrator.

It was observed in eight Districts of Telangana that 40 PD Administrators had minus

balance under different PD Accounts amounting to Rs.18,26,65,153/-. This reflects

drawal of funds over and above the balances available at the credit of the Deposit

Administrator or misclassification. Details are shown in Annexure 3.2.4.

Variations between System and Ledger figures

3.2.5 The operations of Personal Deposit Accounts in treasuries were being done on

IMPAcT package. However, with effect from 16.11.2015, all transactions relating to PD

Accounts were processed On-line through a portal developed by Pixel Solution. The

accounts are also maintained manually. The manual ledger is taken as authentic. Ideally

the system balances and the ledger balances should match and agree.


19

In one DTO and thirteen STOs, it was found that there were differences between system

balance and ledger balance amounting to Rs.1,36,48,172/- operated by twenty two PD

Administrators. Details are shown in Annexure 3.2.5.

Recommendations:

DTO/DTA may ensure the correctness of figures migrated from IMPAcT package

to PD Portal and further reconcile the system balance with manual ledger.

Treasury may stop further drawal of funds from PD Accounts until the balances

are reconciled and funds are available.

Internal control may be brought in PD Account portal not to allow PD

Administrators to draw in excess of available balance.

Non-obtaining of Certificates of Acceptance of Balance

3.2.6 Certificate of Acceptance of Balances will be given by PD account administrators

after verifying the figures in their accounts with the balances in Treasury Ledgers every

month. As per Article 126 of Account Code Volume I read with GO.Ms.No.45 Fin & Plg

dept, dated 25-2-1987, the administrators operating Personal Deposit Accounts in the

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

furnish Certificate of Acceptance of Balances every quarter after reconciling the

differences between the administrator’s figure and the treasury figures in order to

streamline the flow of funds and to avoid over drawal.

In eight DTOs and twenty one STOs, it was noticed that there were 2035 CABs pending

to the end of 31.12.2016 as detailed in Annexure 3.2.6. This poses the risk of over

payment if balances are not reconciled.

Parking of funds in CINB accounts

3.2.7 The e-payments system was being implemented from 01-04-2014. Under this

system, The DDOs while submitting the bills in IMPAcT, has to furnish the details of the

payees from the `beneficiary details’ table along with bank account number for transfer

of amounts to multiple beneficiaries electronically. The DDO further generates the TBR

number and submit the physical bills to the treasury office. When necessary check is


20

completed in treasury, the Transaction ID numbers are generated. The bills are entered

into the bank list and physical bills are sent to the Bank Branch for payments. The Bank

credits the net amount of each bill initially to CINB A/c. In turn, the Treasury Officer has

to credit the amounts to the individual beneficiaries by debiting CINB A/c. In case of

wrong data being fed in system such as wrong A/c numbers, incorrect IFSC Codes etc.

the amounts to be credited are reverted back to the CINB Account as failed transactions.

After rectifying the defects, the amount of failed transactions has to be reauthorized to the

correct beneficiaries with the same reference number. The Treasury Officer should verify

the credits with reference to the bank credit every day and take up reconciliation on daily

basis. This important check was ignored. After authorizing all e-cheques, the Treasury

Officer should check the amount debited from his account against the credit received

from the bank to ensure that all the cheques authorized are affected.

In seven DTOs and five STOs, it was noticed that there were huge amounts lying idle in

CINB account to the tune of Rs.34,57,80,119/-. This has adverse effect on ways and

means of Govt. funds. Details are given in Annexure 3.2.7. Further, it was also noticed

that in Nizamabad District, treasuries had lapsed the balances available in CINB account

as on 31st March to HOA 8342 - CPS and then the same amount was posted back to

CINB account in the 1st week of April as per the circular issued by DTA.

Recommendations:

DTO may ensure the correctness of bank account details such as Account

number, IFSC code etc. before capturing them into the data base to prevent failed

transactions.

DTA may explore the possibilities of integrating IMPAcT package with the data

base of various bank branches for online validation of IFSC Code by the DDO in the

DDO Request Module. This check will ensure the correctness of IFSC Code while making

e-payment to the beneficiaries.

UTR number of failed transaction may also be captured in the system while

reprocessing to prevent multiple authorizations of single failed transaction.

Possibilities may be explored to categorize different transactions like salaries,

pensions, third parties payment, scholarships etc. for effective monitoring and lapsing of

the amount after certain period under each category.


21

Passing of bills in excess of budget provision and Non utilization of budget funds

3.2.8 As per provisions of Budget Manual, the treasury control on budget is exercised in

the case of all items of expenditure except (a) Salaries (b) Pensions and (c) certain

specified items like ex gratia payments, Obsequies charges etc. which are exempt from

treasury control. The budget provision is placed at the disposal of Chief Controlling

Officer (CCO) who further distributes the budget on quarterly basis among Sub

Controlling Officers (SCO) who is usually a Dist. Level Officer. SCO further distributes

the budget among DDOs. DTA captures the SCO wise budget in the system where as

DTOs capture the DDO wise budget based on the distribution statements submitted by

the CCOs/SCOs.

i) In two DTOs and one STO, it was noticed that 10 DDOs were drawing funds to the

tune of Rs. 8,80,000/- without budgetary provisions as shown in Annexure 3.2.8.

ii) It was also noticed in two DTOs and two STOs that the expenditure in 22 DDOs

exceeded the budgetary provisions to the tune of Rs.40,51,375/-. This requires

regularization. Details are shown in Annexure 3.2.9

iii) In STO Andole, the expenditure in three DDOs fell short of the original budget

provision which resulted in savings of Rs.1,16,400/- as shown in Annexure 3.2.10.

Recommendations:

Electronic migration of budgeted classification into DTA’s database may be

explored. Financial year may be linked with classification master to prevent selection of

wrong classifications. Details of Government Orders may also be captured in the

classification master for the new classification opened subsequent to the approval of

regular budget.

A facility to download additions made to classification master may be provided to

Prl AG (A&E) on monthly basis for better synchronization.

Unused DDO codes may be identified and be made inoperative.

Excess payment of encashment of surrender leave/EL encashment

3.2.9 As per rules governing encashment of surrender leave and subsequent clarification

issued by DTA vide Circular Memo. No.M1/5630/2011 dated 09-03-2010, the elements

of Basic Pay, DA and HRA only should be reckoned while computing the amount due on


22

surrender of Earned Leave. Inclusion of any other components of salary while

calculating encashment of EL was therefore, contrary to the above said clarification.

In one DTO and four STOs, it was noticed that excess amount to the tune of Rs. 64,025/-

was paid to thirty two employees towards encashment of Surrender Leave/ Earned Leave

Encashment. Details are provided in Annexure 3.2.11

Huge pendency of bills in Treasury and Bank

3.2.10 As per Citizen’s Charter, the time schedule for passing of bill by treasury was

stipulated as five days.

In seven DTOs and seventeen STOs, it was observed that 2828 bills and 1190 bills under

various Major Heads were pending payment both in Treasury and Bank respectively. The

delay of payment ranges from 6 to 147 days in Treasury and 7 to 146 days in Bank.

Details are given in Annexure 3.2.12

Non Maintenance of audit Fly Leaf Registers for the payments under ‘300’ OCS

Contract Employees

3.2.11 The Audit Fly Leaf Register is one of the most primary and important record to

watch pay and allowances admissible to a government servant from time to time with

reference to rules and orders in force. A complete history, such as name, designation,

employee I.D, date of joining the station, time scale, date/month of increment should

invariably be recorded in detail in the fly leaf of the said government servant in order to

process his salary/arrears/increment bills etc. Similarly all cases of death, retirement,

resignation suspension should also be noted in the Fly Leaf Register under attestation of

the STO.

In one DTO and four STOs, it was noticed that Fly Leaf Registers under ‘300’ OCS

Contract Employees were not maintained in seventy DDOs despite expenditures being

incurred towards salaries of contract employees to the tune of

Rs. 9,62,27,790/-. Non-maintenance of Audit Fly Leaf Register is fraught with the risk of

fraud. Details are shown in Annexure 3.2.13.


23

Non deduction of TDS

3.2.12 As per Section 194 (c) and 194 (i) of Income Tax Act when payments are made to

the suppliers, contractors, rent, etc. TDS is to be deducted from those payments and credit

to the Government Account.

It was observed in one DTO and two STOs that TDS was not deducted from the

payments made to the parties by the concerned DDOs in contravention to the provisions

of the Income Tax Act. Further, the deduction of the TDS was not ensured by the

treasuries while passing the bills for Rs.7,56,095/- shown in Annexure 3.2.14.

Excess drawl of House Rent Allowance

3.2.14 Government of Telangana in G.O. Ms.No.27, Finance (HM IV) Dept, dated 18-

03-2015, on the recommendation of 10th PRC Classified, Cities and towns as categories

and fixed rates of HRA as 30% , 20% , 14.5% and 12% respectively. (Mahaboobnagar

town comes under 2nd category i.e., 20% of HRA). However, this order is not applicable

to the employees who are drawing Pay in the revised UGC /ICAR/AICTE pay scales.

In DTO Mahabubnagar, it was noticed that eight Professors/Asst. Professors whose pay

are in the revised UGC /ICAR/AICTE scales were drawing HRA @ 20% against the

provision given in the GO. These officials were eligible for only 10% HRA. This resulted

in excess drawal of HRA to the tune of Rs.1,58,889/- as shown in Annexure 3.2.15

Irregular Drawl of Additional House Rent Allowance

3.2.15 In G.O.Ms.No.46, Finance (HRM-IV) Department, dated 21-04-2015 order was

issued for sanctioning of Additional House Rent Allowance (AHRA) under Revised Pay

Scales 2015 @ 8% of Basic Pay subject to a maximum of Rs.2000/- pm, to the

employees eligible for rent free accommodation but could not be provided by the Govt.

The list of Designations entitled to rent free accommodation in various Departments was

annexed to the GO cited.

In three DTOs and three STOs, it was observed that ten employees were paid Additional

House Rent Allowance despite their ineligibility. As per the GO, the designations of

these officials were not included in the list of eligible officials. This irregularity resulted

in excess payment of Rs.1,08,783/-. The details are given in Annexure 3.2.16


24

Irregular payment of Uniform Maintenance Allowance

3.2.16 The rates of Uniform Allowance and Uniform Maintenance Allowance were

revised as per recommendations of 10th PRC vide G.O. Ms. No. 175 Fin Dept. dated 15-

12-2015. Further, it was reiterated therein that those who are eligible for Uniform

Allowance should automatically be eligible for Uniform Maintenance Allowance @

Rs. 150/- per month and for those who wear Apron @ Rs.75/- per month.

In six DTOs and fourteen STOs, it was noticed that ninety nine employees were paid

Uniform Maintenance Allowance inspite of their ineligibility. As per the GO, the

designations of these officials are not included in the list of eligible officials for Uniform

Allowance. Further, they were not paid Uniform Allowance. This irregularity resulted in

excess payment amounting to Rs.2,69,190/- which need to be recovered from the

employees as shown in Annexure 3.2.17.

Excess payment of Rural Allowance to Medical Officer

3.2.17 In G.O.Ms.No.411 HM & FW (A2) Department dated 05-11-2001, order was

issued for sanctioning of Rural Allowance @ Rs.1000/- pm to the Male Medical Doctors

working in Tribal Areas and Rs.1500/- pm to the Lady Doctors working in PHCs and

CHCs in Non – Tribal Rural Areas. The Rural Allowance was enhanced from the existing

Rs.1000/- pm to Rs.1500/-pm for the Male Medical Doctors and from existing Rs.1500/-

pm to Rs.2000/- pm to the lady Doctors vide G.O.Ms.No.135 HM & FW (A2)

Department Dated 08-06-2010.

In two DTOs and five STOs, it was observed that twelve Medical Officials were paid

Rural Allowance in excess of their eligibility to the tune of Rs. 2,55,500/- as shown in

Annexure 3.2.18. The excess paid allowance is to be recovered from the officials.


25

Section-III: Defects noticed in Pensions

3.3 Review of pension payments in Treasuries and APPOs revealed the following.

Excess payment of pensionary benefits:

3.3.1 We noticed excess payment of pension in 18 DTOs, 81 STOs and 9 APPOs

amounting to Rs.83.11 lakh.

Excess payment of pension occurred due to the following reasons

Excess payment due to Inadmissible Dearness Relief and Medical Allowance paid

Rs.22.19 lakh (Annexure 3.3.1)

Excess payment due to wrong consolidation of pension Rs.30.11 lakh (Annexure

3.3.2)

Excess payment due to Non-recovery of commuted value of pension Rs.12.13

lakh (Annexures 3.3.3)

Excess payment of Enhanced Family Pension beyond time limit Rs.9.79 lakh

(Annexure 3.3.4)

Excess payment due to ineligible payment of Additional Quantum of pension with

Dearness Relief thereon Rs.1.95 lakh (Annexure 3.3.5)

Excess payment due to non effecting cut in pension from retirement gratuity

Rs.2.21 lakh (Annexure 3.3.6)

Excess payment due to Allotment of double pension ID Numbers Rs.2.86 lakh

(Annexure 3.3.7)

Excess payment due to Family Pension paid beyond time limit Rs.1.87 lakh

(Annexure 3.3.8)

Short payment of pensions:

3.3.2 It was noticed short payment of pension in 18 DTOs, 81 STOs and 9 APPOs.

Short payment of pension occurred due to the following reasons

Short payment of pension due to Non restoration of Commuted Value of Pension

(Annexure 3.3.9)

Short payment of pension due to Wrong consolidation of pension under different

RPS (Annexure 3.3.10)


26

Short payment of pension due to Non payment of Additional Quantum of

Pension + DR thereon (Annexure 3.3.11)

Short payment of family pension on conversion from Enhanced Family pension

(Annexure 3.3.12)

Pensions undrawn for more than one year:

3.3.3 SR 86 (a) under TR 16 stipulates that if a pension remains undrawn for more than

one year, the pension shall cease to be payable. Further, as per instruction 60 under TR

16 of TSTC Vol-I, when a pensioner failed to receive his pension for one year, the

Pension Disbursing Officer should make enquiries through the District Police, for the

cause of his/her non-appearance, stating clearly where the pensioner was residing. The

Pension should not be paid till the enquiry is completed and the payment may be resumed

if no objection is found as a result of enquiry. In case of death of the service / family

pensioner, the original both halves of PPOs has to be returned to Pension Authorizing

Authority for cancellation.

In two DTOs, two STOs and three APPOs, it was noticed that there were 242 pension

cases where pensions were not drawn for more than one year. Though the pension has

been stopped, no action has been taken to enquire the where about of the pensioner either

through family members or the police authority. Details are shown in Annexure 3.3.13

Inordinate delay in first payment of pension:

3.3.4 The DTOs/STOs/APPOs are responsible for all pension payments under their

jurisdiction. As per Govt.Circular Memo.No.18982/A1/183/ PSC/88-3 dated 23/07/1989

of Finance & Planning. (FW.PSC) read with DTAs Memo No.34339/506/89 dated

29/8/1989, the time stipulated for making first payment of pension is 15 days. It was

noticed that delay in making full and timely payment of pensions to pensioners in the

following situation: On receipt of the revised PPOs/Gratuity/CVP, DTO enters the

revised details in the IMPAcT package and sends to the STO from where the pensioner is

drawing the pension. However, this involves manual entry and there is every possibility

of delay and errors in data entry.


27

In four STOs and one APPO, it was noticed that there were 37 pension cases wherein the

first payment of pension was not processed within the prescribed time of 5 days. Delay in

pension payment ranged from 15 days to 164 days. Delay in payment first payment of

pension causes hardships to the pensioners. Details are shown in Annexure 3.3.14

Payment of Pensions pertaining to other Districts

3.3.5 When a pensioner desires to draw his pension from another district other than the

district from where his first pension was authorised by the Pension Authorizing

Authority, the DTO of the new district has to address the Pension Authorizing Authority

for allotment of the new District code and new PPO number.

In six STOs and one APPO, it was noticed that sixty nine pension cases are being

disbursed without obtaining the new District code and new PPO number from the

Pension Authorizing Authority. This can cause two pensions being paid at the same time.

Details are shown in Annexure 3.3.15

Delay in payment of Obsequies Charges

3.3.6 Obsequies’ charges are provided to the pensioner by the government as an

immediate financial assistance to the family of a pensioner in case of any death which

occurred in his family.

In one DTO and two STOs, it was noticed that obsequies charges were not paid to the

families of fourteen deceased pensioners within the prescribed time. The delay ranges

from One to Six months. Delay in payment of obsequies charges cause hardship to the

family members who are in dire need of financial assistance. Details are shown in

Annexure 3.3.16.

Non consolidation of pension under RPS 2015

3.3.7 In seven DTOs, nineteen STOs and two APPOs, it was noticed that in 422 pension

cases consolidation of pension was not done periodically. This deprived the pensioners

the benefits of revised consolidation under different RPS extended by government from

time to time. Details are given in Annexure 3.3.17


28

Drawal of Two Pensions from Two different Banks/Sub Treasuries

3.3.8 In one DTO and one STO, it was observed that seven pensioners who were being

paid both Service and Family pensions were drawing their pension amounts from two

different Bank Branches. This increases the risk of double payment, excess payment etc.

Details are shown in Annexure 3.3.18

Further, in STO Nakrekal, it was noticed that two pensioners who were being paid both

Service and Family pensions were drawing their pension amounts from two different

Treasuries. This could lead to double payment of Dearness Relief, Medical Allowance,

Addl Quantum of Pension etc. The Treasury was requested to intimate the pensioners to

draw pension from one Sub Treasury of their choice. Details are shown in Annexure

3.3.19


29

Section-IV: Defects noticed in Class IV GPF

3.4 Review of Class IV GPF accounts maintained in Treasuries revealed the following

deficiencies.

Irregular computation of interest on GPF final payment:

3.4.1 As per AP GPF Rule 28, when a subscriber quits the service, the entire amount

standing at the credit of the subscriber is paid along with interest. Further as per Rule

13(4), interest is payable up to the end of the month preceeding that month in which

payment is made. However, in G.O.Ms.No.3 Finance (Pension II) Department dated

08.01.2007 it was clarified that if delay in submission of Final payment application is on

the part of subscriber, interest is allowed up to a maximum of six months after the month

in which such amount become payable. Further, Rule 9(b) stipulates that a subscriber

shall not subscribe to GPF during the last four months of his service. In either case,

interest is inadmissible on these subscriptions.

In three DTOs, it was noticed in twenty final payment cases that interest on the amount

standing at the credit of the subscribers was restricted to the month of retirement/ a month

after retirement and not upto the month prior to finalization of the case against the rule.

This resulted in short payment of interest to the subscribers. Further, it was also noticed

in two DTOs, that interest was allowed on subscriptions during the last four months prior

to retirement in 17 superannuation cases which was irregular. Non adherence to GPF

Rules resulted in excess payment of interest. Details are shown in Annexure 3.4.1 and

3.4.2 respectively.

Minus balance in GPF Accounts:

3.4.2 As per GPF Rules, GPF account should have positive balance or nil balance and in

no case withdrawals such as Temporary Advance and/or Part Final Withdrawal should

exceed the available balances at the credit of the subscriber.

In six DTOs, it was noticed that there were ninety three cases of minus balance

amounting to Rs.52,09,777/- in GPF accounts as on 31st March 2016. This was due to

non posting of missing debits which resulted in excess withdrawal of TA/PFW. Details

are shown in Annexure 3.4.3.


30

Issues on Temporary Advances:

3.4.3 i) In two DTOs, it was observed that Temporary Advances amounting to

Rs.1,80,000/- were sanctioned to two subscribers and the monthly installments were

being recovered. However, the TA amounts were not posted to the individual account

thereby inflating the GPF balances in the accounts of the subscribers. This poses the risk

of further withdrawal which could result in minus balance. Details are given in

Annexure 3.4.4.

ii) In three DTOs, it was observed that Temporary Advances amounting to

Rs.7,87,000/- were sanctioned to eleven subscribers which were posted in their accounts.

But, the monthly installments for refund of advances were not being recovered from the

subscribers. Details are shown in Annexure 3.4.5.

iii) In DTO Kothagudem, it was noticed in three DDOs that there were eighteen

cases where GPF Advance amounts were recovered in more than the stipulated period of

36 months. Details are given in Annexure 3.4.6

GPF balances not transferred to AG on promotion:

3.4.4 When a Class IV official is promoted to Class III cadre, a proposal for allotment of

new Regular GPF Account number should be submitted to AG by the DDO concerned.

On receipt of the new Account Number from AG, the DTO authorizes the accumulated

balance standing to the credit of the subscriber in favor of DDO concerned. The DDO

draws an adjustment bill for the amount. After passing the bill by DTO, the relevant

schedule is transmitted to AG office along with monthly account for affecting the transfer

of Class- IV GPF to Regular GPF account.

In six DTOs and fourteen STOs, it was found that there were fifty two cases of Class IV

employees promoted to Class III but their GPF accounts are still being continued to be

maintained in Class IV GPF which is against the Rule. Details are shown in

Annexure 3.4.7.

Class IV GPF Subscriptions less than the minimum rate

3.4.5 According to sub rule (a) below Rule 10 of TS GPF Rules read with

G.O.Ms.No.17 (F&F) dated 25-01-1974 and G.O.Ms.No.26 dated 24-09-1978, the GPF

subscription has to be deducted from the salary of all government employees who have


31

put in one year of service at the minimum rate of 4% of basic pay for Class IV

employees.

In one DTO and two STOs, it was noticed that there were twelve subscribers who were

subscribing less than the minimum rate of subscription required towards Class IV GPF.

The subscriptions may be enhanced to the minimum prescribed rate of 4% of basic pay.

Details are given in Annexure 3.4.8

Non Payment of amount towards Social Security cum Booster Scheme

3.4.6 The amount under Social Security cum Booster Scheme is payable to the

widow/widower/beneficiary on the death of the subscriber while authorizing the Final

Withdrawal of GPF amount. The legal heirs of subscriber are entitled for the benefit

under Booster Scheme only if the minimum average balance in GPF account was

maintained at Rs.2000/- for the last 36 months preceding the death of the subscriber. The

Booster Scheme amount is restricted to a maximum amount of Rs. 20,000/-.

In DTO Khammam, it was noticed in three Final withdrawal cases of Class IV

employees, authorizations were not issued towards Social Security cum Booster Scheme

to the beneficiaries/family members of the deceased subscribers despite eligibility. This

curtails the benefits extended to the beneficiaries. Details are shown in Annexure 3.4.9

Recovery of GPF subscriptions without GPF Account Numbers

3.4.7 In one DTO and one STO, it was observed that the GPF subscriptions of three

employees were recovered without GPF Account Numbers as shown in Annexure 3.4.10.

Recovery of GPF subscription without GPF Account Number increases the amounts in

suspense.

Allotment of multiple GPF Account numbers and ID Nos for the same subscriber

3.4.8 In DTO Karimnagar, it was noticed that multiple GPF Account Numbers and ID

No’s were allotted to the same GPF Subscriber as shown in Annexure 3.4.11. This is to

be avoided as GPF accounts can be manipulated.


32

Section-V: Miscellaneous Issues

Non obtaining of Strong Room Fitness Certificate

3.5.1 In accordance with procedure as envisaged in TR 11 (4) of APTC Vol read with

GO Ms.No.6 Finance (TFR) Dept Dt.21-6-2011, every treasury should obtain Strong

room Certificate from Executive Engineer or his Sub-Ordinate deputed for the purpose

and a certificate of safety of the strong room be obtained from R&B Department once in

3 years to ensure protection of valuables stored by various departments.

It was observed in three DTOs and five STOs that Strong Room Certificates were not

obtained from the concerned authority. Non-ensuring of fitness of strong room renders it

susceptible to theft of articles/valuables kept in safe custody. List of DTOs/STOs without

strong room certificates for the current year are shown in Annexure 3.5.1

Safe Custody Articles lying idle for more than 3 Years

3.5.2 As per instructions contained in 21 and 22 under TR 11 of APTC Vol.I, read with

GO.Ms. No.282, dated 21-11-1991, the authorities depositing articles for safe custody in

the strong room of the treasury should withdraw the same within 3 years from the date of

deposit for verification and redeposit the articles, if necessary duly affixing new seals. In

case of default, penal rent @ Rs.25/- per article per annum in case of Government

departments and Rs.30/- per article per annum in case of Local Bodies should be remitted

by the concerned authorities, if such articles are not withdrawn even after 3 years.

In five DTOs and fourteen STOs, it was observed that there were 391 items/articles lying

idle in safe custody of treasuries for more than 3 years as shown in Annexure 3.5.2

Issues on TSGLI scheme

3.5.3 As per GO Ms.No.49 dated 27-04-2015, minimum subscription for TSGLI should

be Rs.1400/- under RPS 2015 in the pay scale of Rs.35121/- to Rs.48,600/- and

Rs.2,000/- in the Pay Scale of Rs.48,601/- and above.

(i) In STO Vemulawada, it was found that in 2 cases the recoveries towards TSGLI

policy were short of the minimum amount prescribed as shown in Annexure 3.5.3

(ii) In three DTOs and four STOs, it was noticed that subscriptions towards TSGLI policy

were affected from 35 employees without obtaining TSGLI policy numbers. Details are

shown in Annexure 3.5.4


33

4. The Pay and Accounts Office, Hyderabad has been functioning since 01/10/1971. The

current review covers the period of 2016-17. The remarks/review included in this report

is illustrative and the same had been communicated to PAO, Hyderabad for necessary

action.

Replies not received for outstanding audit observations:

4.1 A list of outstanding major audit observations for which replies were not furnished to

audit for the period upto 31.03.2017 is detailed in Annexure 4.1. Despite periodical

reminders, the replies were not forth coming. PAO is requested to pursue with the

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

audit objections for early settlement.

Excess payment of Advertisement Charges:

4.2 It was noticed in six cases that advertisement charges were paid in excess to the

extent of Rs.47,15,776/- due to non-application of I&PR approved rates. The detail is

given in Annexure 4.2.

Excess payment of Value Added Tax:

4.3 It was noticed in 38 cases that Value Added Tax was paid in excess of the rates

applicable on purchase of various goods amounting to Rs.22,73,943/-. Details are shown

in Annexure 4.3

Short/Non recovery of IT

4.4 As per provisions of Income Tax Act 1961, tax has to be deducted at source while

making payment towards rent, professional charges, contracts, etc. It was noticed in 44

cases that tax amounting to Rs.20,13,347/- was not deducted. Details are given in

Annexure 4.4

ANNUAL REVIEW REPORT ON WORKING OF PAO, HYDERABAD

PART-IV


34

Avoidable expenditure on Fixture

4.5 In one case, avoidable excess amount of Rs. 6,39,630/- was paid due to non-fixing of

water meter as detailed in Annexure 4.5

Excess Payment of bills

4.6 Excess payment was noticed in 7 cases relating to LTC, Service Charges, Cellular

phones, Fuel bills etc. to the extent of Rs.2,62,606/-. Details are shown in Annexure 4.6

Excess Payment of Pay Bills

4.7 It was noticed in 5 cases relating to pay bills that an amount to the extent of

Rs.1,18,986/- was paid in excess. Details are shown in Annexure 4.7

Short recovery of APGLI

4.8 It was noticed in 8 cases that there was a short recovery of TSGLI subscription to the

extent of Rs.71,992/- as detailed in Annexure 4.8

Grant-In-Aid – Clarification sought

4.9 There were 7 cases of Grant-In-Aid where certain clarifications were sought from the

concerned Departments. Details are shown in Annexure 4.9

Details sought for Salary/Pension grant under Minor Head 800

4.10 It was observed in two cases that the details relating to release of fund towards

Salary and Pension grant were not received for verification as shown in Annexure 4.10.

The details were sought from the recipients of the fund given in the Annexure.

Misclassification of Expenditure

4.11 It was noticed in 50 cases that there was misclassification of expenditure by the 31

DDOs of the departments as detailed in Annexure 4.11


35

Observations on AC/DC Bills

4.12 There were 7 observations relating to 6 DDOs pointing out cases of either irregular

drawal of AC Bills or non-furnishing of supporting documents in respect of DC Bills

submitted. Details are in Annexure 4.12

Short/Non recovery of Subscription to General Provident Fund

4.13 In two GPF cases, it was noticed that no recovery was affected towards subscription

in one case and subscription was recovered at a rate less than the minimum by an extent

of Rs.1,482/- in another from the pay bills. Details are shown in Annexure 4.13

Want of Documents/Details/Orders

4.14 There were 110 cases where the required information/documents/orders called for

are, as yet, not furnished. Details are in Annexure 4.14

Miscellaneous

4.15 During the year under report, 42 observations relating to various topics were raised.

Details as to the Major Head, Name of DDOs and number of observations pertaining to

each are shown in Annexure 4.15

SR. DEPUTY ACCOUNTANT GENERAL (A/C)


36

Annexures


37

Annexure 1.1

List of DTOs/DSTOs/STOs in Telangana

Sl.No. Name of District Name of DTO/DSTO/STO/APPO No. of Mandals

1

Nalgonda

DTO Nalgonda 5

2 DSTO Miryaguda 5

3 DSTO Deverakonda 6

4 STO Nakrekal 4

5 STO Niddamanoor 5

6 STO Chandur 2

7 STO Nampally 4

8

Suryapet

DTO Suryapet 5

9 DSTO Kodad 7

10 STO Thirumalkari (Tungathurthy) 6

11 STO Huzurnagar 5

12

Yadadri

DTO Bhongir 4

13 DSTO Choutuppal 3

14 STO Alair 4

15 STO Mothkur 3

16 STO Ramannapet 2

17

Nizamabad

DTO Nizamabad 9

18 DSTO Armoor 6

19 DSTO Bodhan 6

20 STO Bheemgal 6

21

Kamareddy

DTO Kamareddy 9

22 DSTO Banswada 5

23 DSTO Yellareddy 4

24 STO Madnoor 4

25

Medak

DTO Medak 8

26 DSTO Toopran 3

27 DSTO Narsapur 4

28 STO Ramannapet 5

29

Sangareddy

DTO Sangareddy 2

30 DSTO Narayankhed 6

31 DSTO Zaheerabad 6

32 STO Andole 4

33 STO Sadasivpet 3

34 STO Patancheru 5

35

Siddipet

DTO Siddipet 6

36 DSTO GAjwel 5

37 STO Dubak 2

38 STO Thoguta 3

39 STO Husnabad 3

40 STO Cheriyal 3

41

Khammam

DTO Khammam 8

42 DSTO Wyra/Kalluru 4

43 STO Madhira 3

44 STO Nelakondapally 3

45 STO Sathupally 3

46

Bhadradri

DTO Kothagudem 9

47 DSTO Bjadracja;a, 4

48 STO Yellandu 4

49 STO Mulugu 4

50 STO Aswaraopeta 2


38

51 Warangal(Urban)

DTO Warangal 8

52 STO Bheemdevurapally 3

53

Warangal (Rural)

DTO Warangal (Rural) 4

54 STO Wardhannapet 3

55 STO Parkal 2

56 STO Narsampet 6

57

Jayashankar

DTO Bhupalapally 5

58 DSTO Mulug 4

59 STO Mahadevapur 5

60 STO Eturunagaram 4

61 STO Venkatapuram 2

62

Mahabubabad

DTO Mahabubabad 8

63 STO Maripeda/DSTO Thorrur 5

64 STO Gudur 3

65

Jangaon

DTO Jangaon 7

66 STO Ghanpur 3

67 STO Kodakandal 3

68

Mahaboob Nagar

DTO Mahaboob Nagar 9

69 DSTO Narayanpet 5

70 STO Jadcherla 5

71 STO Makthal 4

72 STO Kosgi 3

73 Wanaparthy

DTO Wanaparthy 11

74 STO Atmakur 3

75

Nagar Kurnool

DTO Nagar Kurnool 5

76 DSTO Kalwakurthy 5

77 DSTO Achampet 6

78 STO Kollapur 4

79 Gadwal

DTO Gadwal 6

80 STO Alampur 6

81

Karimnagar

DTO Karimnagar 8

82 DSTO Husnabad 3

83 STO Gangadhara 2

84 STO Jammikunta 3

85

Jagityal

DTO Jagityal 9

86 DSTO Metpally 3

87 STO Korutla 3

88 STO Mallial 3

89

Peddapally

DTO Peddapally 5

90 DSTO Manthani 2

91 STO Sulthanabad 4

92 STO Ramagundam 3

93 Sircilla

DTO Sircilla 8

94 STO Vemulawada 5

95

Vikarabad

DTO Vikarabad 4

96 STO Parigi 3

97 STO Tandur 4

98 STO Kodangal 3

99 STO Moinpet 4

100

Rangareddy

DTO Rangareddy 3

101 DSTO Ibrahimpatnam 4

102 DSTO Shadnaga 6

103 DSTO Chevella 4

104 STO Rajendranagar 2


39

105 STO Hayathnagar 4

106 STO Maheswaram 4

107

Medchal

DTO Medchal 5

108 DSTO Keesara 3

109 STO Kukatpally 3

110 STO Medipally (Uppal) 3

111

Adilabad

DTO Adilabad 8

112 DSTO Utnoor 4

113 STO Boath 6

114

Mancherial

DTO Mancherial 5

115 DSTO Bhellampally 5

116 STO Laxerttipet 3

117 STO Chennur 5

118

Nirmal

DTO Nirmal 7

119 DSTO Bhainsa 4

120 STO Khanapur 4

121 STO Mudhole 3

122

Komaram Bheem

DTO Asifabad 6

123 STO Sirpur 3

124 STO Wankidi 2

125 STO Kagaznagar 4

126

Hyderabad

Director of Treasuries and Accounts -

127 DTO Hyderabad (Urban) -

128 APPO Tarnaka -

129 APPO Narayanaguda -

130 APPO Secunderabad -

131 APPO Punjagutta -

132 APPO Jambagh -

133 APPO Nampally -

134 APPO Malakpet -

135 APPO Motigalli -

136 APPO Chandrayangutta -

Total 567

Annexure-1.2

Statement showing District wise break up of DSTOs/STOs

SL NO

Name of the District Treasury

Number of the Divisional Sub

Treasuries

Number of the Sub Treasuries

Total

1 Nalgonda 2 4 6

2 Suryapet 1 2 3

3 Bhongir 1 3 4

4 Nizamabad 2 1 3

5 Kamareddy 2 1 3

6 Medak 2 1 3

7 Sangareddy 2 3 5

8 Siddipet 1 4 5

9 Khammam 1 3 4

10 Kothagudem 1 3 4

11 Warangal (Urban)

- 1 1


40

12 Warangal (Rural) - 3 3

13 Bhupalapally 1 3 4

14 Mahabubabad - 2 2

15 Jangaon - 2 2

16 Mahaboob

Nagar 1 3 4

17 Wanaparthy - 1 1

18 Nagar Kurnool 2 1 3

19 Gadwal - 1 1

20 Karimnagar 1 2 3

21 Jagityal 1 2 3

22 Peddapally 1 2 3

23 Sircilla - 1 1

24 Vikarabad - 4 4

25 Rangareddy 3 3 6

26 Medchal 1 2 3

27 Adilabad 1 1 2

28 Mancheryal 1 2 3

29 Nirmal 1 2 3

30 Asifabad - 3 3

31 Hyderabad

(urban) - - -

Total 29 66 95

Annexure 2.1

Delay in receipt of monthly accounts/vouchers from Treasuries prior to formation new

Districts

Sl

No

Name of the

Treasury Due date

Month wise delay (in No. of days)

April

2016

May

2016

June

2016

July

2016

Aug

2016

Sep

2016

No.of times

delay in the

year

1 Adilabad 14th 11 7 7 8 7 4 6

2 Rangareddy 13th 10 3 7 - 9 11 5

3 Karimnagar 15th 10 6 4 - 5 9 5

4 Khammam 15th 4 5 4 3 5 4 6

5 Mahaboobnagar 15th 2 1 4 3 4 - 5

6 Medak 14th 6 3 7 8 5 6 6

7 Nalgonda 14th 5 3 5 - 5 6 5

8 Nizamabad 15th 4 5 4 4 8 9 6

9 Warangal 14th 6 6 6 8 8 - 5

10 Hyderabad (U) 13th 14 2 8 3 - 1 5


41

Delay in receipt of monthly accounts/vouchers from Treasuries after formation of new

Districts

Sl No

Name of the Treasury Due date

Month wise delay (in No. of days) No. of times delay in the year

Oct 2016

Nov 2016

Dec 2016

Jan 2017

Feb 2017

Mar 2017

1 Adilabad 14th 30 13 20 09 09 19 6

2 Nirmal 14th 30 15 25 08 09 25 6

3 Mancherial 14th 22 12 25 14 20 21 6

4 Komarambheem 14th 40 16 25 09 10 20 6

5 Khammam 15th 24 13 22 14 06 18 6

6 Bhadradri Kothagudem 15th 29 15 18 09 05 18 6

7 Karimnagar 15th 30 12 02 06 16 18 6

8 Jagitial 15th 22 12 22 14 15 19 6

9 Peddapalli 15th 24 14 17 08 06 19 6

10 Rajanna Sircilla 15th 29 14 29 14 19 23 6

11 Mahaboobnagar 15th 21 12 18 07 20 13 6

12 Nagarkurnool 15th 21 13 18 09 05 13 6

13 Wanaparthy 15th 24 19 18 09 12 13 6

14 Jogulamba Gadwal 15th 38 18 24 08 09 16 6

15 Medak 14th 24 15 26 08 20 27 6

16 Sangareddy 14th 25 13 20 06 09 24 6

17 Siddipet 14th 18 13 24 14 06 17 6

18 Nalgonda 14th 22 14 18 14 20 24 6

19 Suryapet 14th 25 13 24 13 16 24 6

20 Yadadri 14th 25 15 27 16 10 24 6

21 Nizamabad 14th 22 12 03 06 09 26 6

22 Kamareddy 14th 44 14 18 17 08 14 6

23 Rangareddy 13th 17 17 32 24 18 28 6

24 Vikarabad 13th 31 14 20 14 18 28 6

25 Medchal 13th 31 15 19 21 17 28 6

26 Warangal (Urban) 14th 22 15 26 16 13 27 6

27 Warangal (Rural) 14th 25 12 16 06 08 17 6

28 Jangaon 14th 25 20 18 20 10 17 6

29 Mahabubabad 14th 25 19 25 07 16 21 6

30 J Bhoopalapelli 14th 29 13 26 14 09 20 6

31 Hyderabad (Urban) 14th 30 16 25 13 17 24 6

Annexure 2.2

Details of wanting vouchers to the end of March 2017

Sl.No District No. of items Amount (Rs)

1 Adilabad 5875 2237631961

2 Ranga Reddy 3040 1759738624

3 Karimnagar 5532 1303006590

4 Khammam 4070 1528399016

5 Mahabubnagar 6022 3051193689

6 Medak 4099 1496351751

7 Nalgonda 5431 2027461604

8 Nizamabad 3631 994335908

9 Warangal (U) 5775 2498190546

Total 43475 16896309689


42

Annexure 2.3

Details of Wanting DC Bills to the end of March 2017

Year No. of pending DC bills Amount (Rs in crore)

Upto 2014-15 1994 350.05

2015-16 688 51.52

2016-17 803 73.26

Total 3485 474.83

Annexure 2.4

Discrepancies between SA 112 and Plus Minus Memo (Figures in Rs)

District No of HOA

Receipt Figure Payment Figure

SA 112 PlusMinus Diff SA 112 PlusMinus Diff

Nalgonda 2 54025900 0 54025900 102709812 0 102709812

Adilabad 4 0 0 0 52985759 97832732 -44846973

Karimnagar 15 102046105 15870018 86176087 860698776 14592566 846106210

Mahaboobnagar 8 8590698 0 8590698 32750000 0 32750000

Rangareddy 13 36962770403 178663097 36784107306 863967872 35641575 828326297

Peddapalli 2 109141 0 109141 0 0 0

Khammam 16 174429680 8142626 166287054 178072337 0 178072337

Hyderabad(U) 24 58845774054 145832868745 -86987094691 2003285269 2494017955 -490732686

Nizamabad 7 39430060 -99042693 138472753 16116345 57644130 -41527785

Medak 4 175905 -8027 183932 3040136 195563 2844573

Siddipet 3 388319 1207623 -819304 0 0 0

Yadadri 2 0 200000 -200000 878431 0 878431

Mancherial 5 188218223 0 188218223 36174018 0 36174018

Sangareddy 4 109910236 0 109910236 0 0 0

Warangal (U) 4 145308982 0 145308982 57972715 0 57972715

Sircilla 2 13523451 61101806 -47578355 0 0 0

Nirmal 13 68441856 14688321 53753535 31336349 2755056 28581293

Warangal (R) 5 22700010 0 22700010 0 0 0

Kamareddy 9 51509432 19335064 32174368 0 0 0

Jagityal 7 34847407 809303 34038104 0 0 0

Kothagudem 5 12780893 12739450 41443 0 0 0

Asifabad 2 127399 12739 114660 16390 16300 90

Annexure 2.5

Adverse Balance under Deposit Accounts in 2016-17

Sl.No Head of Accounts Opening Balance Additions Clearance Closing Balance

1. 8342-Other Deposits -770244440.50 -39117393.50 0 -809361834.00

2. 8443-Civil Deposits -1443573789.55 316476508.85 -48259217 -1078838063.15

3. 8448-Deposit of local

funds -2099163657.10 276029281.83 -5937000 -1817197375.27

4. 8449-Other Deposits -6770682844.00 -299351478.00 -6193000 -7063841322.00

5. 8550- Civil Advance -138436263.00 -68366302.00 0 -206802565.00

Total -11222100994.15 185670617.18 -60389217 -10976041159.42


43

Annexure 2.6

Wanting Cheques Particulars

Sl.No. District

No. of Wanting

Cheques Amount (Rs)

1. HYDERABAD (U) 15 246280298

2. ADILABAD 79 56076861

3. NIZAMABAD 63 141258217

4. RANGA REDDY 152 191380789

5. NALGONDA 217 402859449

6. ASIFABAD 0 0

7. MANCHERIAL 17 12694863

8. KAMAREDDY 0 0

9. MEDCHAL 2 75172

10. VIKARABAD 2 5427566

11. YADADRI 5 1019915

12. SURYAPET 28 2519547

13. NIRMAL 19 4841333

14. KARIMNAGAR 273 759012873

15. JAGTIYAL 5 799556

16. PEDDAPALLY 2 1201069

17. SIRISILLA 3 73971

18. WARANGAL(U) 104 77800989

19. WARANGAL(R) 11 332000

20. BHUPALAPALLY 34 5534125

21. JANAGAON 2 70426

22. MAHABOOBABAD 6 1624039

23. KHAMMAM 58 56253422

24. KOTHAGUDEM 54 18438880

25. MEDAK 51 83866440

26. SANGAREDDY 25 1400372170

27. SIDDIPET 4 59495301

28. MAHABOOBNAGAR 70 26758935

29. WANAPARTH 1 15000

30. NAGARKURNOOL 0 0

31. GADWAL 1 4808

Total 1303 3556088014


44

Annexure 2.7

Misclassification of Motor Car Advance under Motor Cycle Advance

Sl

No. Dist Month/Year Vr. No. Amount

1. PAO(TS)HYD 4/2016 17 66,660

2. K.M.M 6/2016 6586 10,000

3. PAO(TS)HYD 6/2016 59 10,000

4. K.M.M 7/2016 9221 10,000

5. KNR 7/2016 12483 30,000

6. PAO(TS)HYD 7/2016 5 20,000

7. PAO(TS)HYD 7/2016 40 20,000

8. KNR 8/2016 15885 30,000

9. KMM 8/2016 13239 10,000

10. Sanga Reddy 8/2016 69380 10,000

11. NLG 8/2016 12023 21,750

12. R.R 8/2016 15240 10,375

13. PAO(TS)HYD 8/2016 41 12,000

14. PAO(TS)HYD 8/2016 44 10,000

15. NZB 9/2016 16085 12,000

16. KNR 10/2016 25187 30,000

17. KNR 10/2016 24542 26,000

18. KNR 10/2016 19371 12,000

19. KNR 10/2016 20246 12,000

20. ADB 11/2016 40288 10,000

21. KNR 11/2016 40005 30,000

22. PAO(TS(HYD 11/2016 22 33,330

23. PAO(TS(HYD 11/2016 50 10,000

24. PAO(TS)HYD 1/2017 4 6,000

25. PAO(TS)HYD 1/2017 11 10,000

26. PAO(TS)HYD 2/2017 21 10,000

27. PAO(TS)HYD 2/2017 17 10,000

28. PAO(TS)HYD 3/2017 2 10,000

29. PAO(TS)HYD 3/2017 3 10,000

Total 5,02,115

Annexure 2.8

Misclassification of Motor Car Advance under HBA

Sl.No District Month of Transaction Voucher Nos. Amount

(Rs)

1 Adilabad May 16 2247

16800

Total 16,800


45

Annexure 2.9

Misclassification of HBA (AIS) under HBA Regular

Sl.No District Month of

Transaction Voucher Nos.

Amount (Rs)

1 Karimnagar Feb 17 52519 15625

Total 15,625

Annexure 2.10

Misclassification of Motor Car Advance of MLAs under Motor Car Advance


Transaction Voucher

Nos. Amount

(Rs)

1 PAO (TS) Hyderabad July 16

11 67,000

4 1,00,000

7 80,000

Total 2,47,000

Annexure 2.11

Misclassification of MCA of Ministers under Motor Car Advance


Transaction Voucher

Nos. Amount

(Rs)

1 PAO (TS) Hyderabad November 16 7 1,00,000

December 16 10 1,00,000

Total 2,00,000

Annexure 2.12

Misclassification of Festival Advance under HBA

Sl.No District Month of Transaction Voucher

Nos.

Amount

(Rs)

1 Adilabad April 16 5581 1500

Total 1500

Annexure 2.13

Misclassification of HBA interest under HBA

Sl.No District Month of Transaction Voucher

Nos.

Amount

(Rs)

1 Warangal (U) June 16 3401 17,936

Total 17,936


46

Annexure 2.14

Misclassification of Z.P.P.F under HBA


Transaction Voucher

Nos. Amount

(Rs)

1 Sangareddy July 16

10860 10,504

10862 97,564

10865 57,600

10866 20,000

10867 23,436

Total 2,17,104

Annexure 2.15

Wanting Schedules/Challans of HBA Regular


Transaction

Voucher/Challan

Nos.

Amount

(Rs)

1 PAO (TS) Hyderabad

April 16 Full Want 519734

April 16 28 29710

October 16 7 6990

January 17 101 28671

January 17 235 16400

January 17 66A 8700

2 Warangal (Urban)

June 16 Full Want 43290

July 16 Full Want 18000

November 16 210799 10000

210800 10000

3 Mahabubnagar June 16

2584 16700

6018 2500

January 17 214655 9612

4 Sangareddy May 16 Full Want 2600

July 16 11314 800000

5 Peddapally January 17 1 5000

6 Nizamabad November 16 40660 4000

40744 14516

7 Rangareddy

June 16 34068 1000

July 16 Full Want 86600

Full Want 484804

8 Khammam

August 16 Full Want 333332

September 16 18413 2500

4053 8844

9 Nalgonda

August 16 17188 6250

September 16 27667 20000

October 16 21455 3900

10 Adilabad October 16 6739 5564

Total 2499217


47

Annexure 2.16

Details of overpayment cases as on 31-03-2017

SNo

GPF A/c No Name

Sri/Smt DOR/ DOD

Over paid Amount (Rs)

Name of the DDO Latest Action taken

1 45562/GA D Nagaiah 28-6-11 7,450 APAO, Bills wing, PAO,

Hyd

DDO addressed vide F202/I/2015-16/1142 dt.11/12/15. Latest

reminder issued on 17/03/17.

2 44322/ Medl

Y Mohan Rao

31-5-04 2,963 Research Officer

(Ayurved),Hyderabad

DDO addressed vide F202/I/2015-16/1247 dt.11/01/16. . Latest reminder issued on 17/03/17.

3 8134/Exc Aravind Kumar

31-8-07 18,500 Asst Commissioner,

P&E(Enf), Hyderabad

JD,PPO addressed vide F204/I/2015-16/1839

dt.24/02/16. . Latest reminder issued on 30/01/17.

4 6289/Exc Mohd Yousuf

17-12-08 1,53,987 Asst Commissioner,

P&E(Distillers), Hyderabad

The Court case is being pursued by Legal Officer with the Standing

Counsel.

5 6577/Edn D Alaiah 31-5-03 4,072 Principal, Govt Junior College, Jammikunta,

Karimnager

DDO addressed vide F207/UIII/2015-16/1782


6 39092/Edn T

Jagannadham

30-4-02 2,266

Prl, Govt College of Teacher Education, (Pylon), Nagarjuna

Sagar

DDO addressed vide F210/I/2015-16/417 dt.19/06/15. Pursued

through pension section.

7 22104/PH P Annamma 30-6-05 5,000 Health Officer, NS

Canal, Vijayapuri, Hill Colony, Nalgonda Dist

DDO addressed vide F210/III/2015-16/1211


Total 1,94,238

Annexure 2.17

Payment on GPF Authorization after validation period in 2016-17

Sl.No Try/PAO GPF NO. Print Date Payment Date Amount

1 ADILABAD

10885/FOR 07/09/2016 29/03/2017 7641

2 12169/WEL 01/07/2015 16/09/2016 76210

3

RANGA REDDY

63262/PWWC 01/07/2015 04/01/2016 14304

4 53293/MEDL 29/07/2016 15/02/2017 273832

5 39278 MEDL 29/07/2016 15/02/2017 236713

6 67979/ PWWC 02/02/2016 19/08/2016 444

7 4927/REGN 23/02/2016 30/08/2016 10000

8

KARIMNAGAR

7729/ WEL 28/08/2016 21/03/2017 27143

9 25884/ WEL 14/03/2016 16/09/2016 74034

10 24269/AGRI 22/02/2016 23/08/2016 43046

11 154961/POL 28/04/2016 14/12/2016 6000

12 104654/ POL 22/06/2016 09/01/2017 6000

13 12075/PR 18/07/2016 08/02/2017 26971


48

14 KHAMMAM

66480/GA 02/03/2016 09/09/2016 533944

15 75724/POL 06/07/2016 02/07/2017 20000

16

MAHABOOB NAGAR

13482/ FOR 15/09/2016 20/03/2017 306115

17 71665/EDN 04/11/2015 05/05/2016 110147

18 76638/ EDN 22/02/2016 23/08/2016 512517

19 57363/ EDN 03/08/2016 07/02/2017 656543

20 23093/PR 12/04/2016 14/11/2016 9359

21 47630/MED 21/06/2016 23/12/2016 433093

22

MEDAK

7978/POL 01/08/2014 22/03/2017 1000

23 8243/CT 20/10/2015 12/07/2016 24000

24 8243/CT 15/09/2015 12/07/2016 775578

25 5451/WEL 01/07/2015 27/05/2016 387460

26 92193/EDN 22/03/2016 29/09/2016 50523

27 45128/GA 10/06/2016 20/12/2016 14000

28

NALGONDA

62314/ EDN 08/10/2015 27/04/2016 14675

29 110173/POL 09/06/2016 22/12/2016 94237

30 130227/POL 09/06/2016 13/12/2016 45216

31 52114/MED 18/08/2015 27/04/2016 49230

32 19758/AGRI 15/03/2016 01/10/2016 247286

33 58977/ EDN 01/03/2016 26/09/2016 1981567

34 15124/CVD 12/08/2016 18/02/2017 15162

35 16988/AGRI 14/07/2016 01/10/2016 247286

36 61062/EDN 31/03/2016 26/09/2016 1981567

37

NIZAMABAD

74025/POL 13/07/2016 16/01/2017 245034

38 9913/FOR 01/04/2016 27/03/2017 108119

39 16367JUDL 01/07/2015 31/03/2017 399228

40

WARANGAL

4864/LAB 16/11/2015 17/08/2016 25793

41 65410/EDN 18/12/2015 22/06/2016 16614

42 6705/IND 09/082016 20/02/2017 132354

43 19828/PR 25/05/2016 13/12/2016 413577

44 10639WEL 15/02/2016 17/08/2016 6304

45 94371/EDN 10/06/2016 13/12/2016 270438

46 124863/POL 26/05/2016 25/01/2017 433053

47 114860/POL 26/05/2016 30/01/2017 323204

48 23967/PR 26/02/2016 09/09/2016 396

49

PAO HYDERABAD (HQRS) TELANGANA

82943/POL 01/07/2015 01/07/2015 73186

50 54266/GA 15/07/2016 16/01/2017 67252

51 82007/POL 13/08/2015 10/05/2016 5220

52 137548/POL 13/08/2015 10/05/2016 7588

53 85755/POL 13/08/2015 10/05/2016 1000

54 79048/POL 01/07/2015 10/05/2016 20000

55 58368/GA 12/09/2016 22/03/2017 263787

56 1122/INF 30/03/2016 08/121/2016 10000

57 4623/SP 18/03/2016 06/10/2016 16112

58 37466/GA 19/01/2016 28/07/2016 1423

59 75315/POL 12/08/2015 10/05/2016 15717

60 12670/WEL 10/08/2015 13/07/2016 1235678

Total 13403920


49

Annexure 2.18

Wanting schedules for 2016-17

Sl No. District No of Schedules Amount (Rs.

1 Adilabad 711 16393419

2 Kothagudem 282 4610159

3 Bhoopalapally 61 487009

4 Hyderabad( URBAN) 111 5956989

5 Jagtial 55 911353

6 Jangaon 27 219064

7 Jogulamba Gadwal 28 610485

8 Kamareddy 80 1229944

9 Karimnagar 670 13623257

10 Khammam 909 15017546

11 Asifabad 33 647890

12 Mahaboob Nagar 716 13732114

13 Mahabubabad 67 1184712

14 Mancherial 76 1376226

15 Medak 300 4903272

16 Medchal 102 1848195

17 Nagarkurnool 76 959073

18 Nalgonda 608 8964018

19 Nirmal 97 1312203

20 Nizamabad 535 12624136

21 Peddapally 70 549921

22 Rajanna Siricilla 56 1005980

23 Ranga Reddy 777 12945765

24 Sangareddy 162 3699666

25 Siddipet 65 718724

26 Suryapet 75 560913

27 Vikarabad 137 2042008

28 Wanaparthy 34 482253

29 Warangal RURAL 36 324513

30 Warangal URBAN 604 15089226

31 Yadadri 72 1729676

Total 7632 14,57,59,709


50

Annexure 2.19

Misclassification of Class IV GPF into Regular GPF

Treasury/Pao Credits Debits

No. of Items Amount (Rs) No. of Items Amount (Rs)

Adilabad 212 1364843 3 160803

Kothagudem 56 255042 1 23435

Bhoopalapally 25 186802 1 59000

Hyderabad( URBAN) 159 1626589 7 648592

Jagtial 7 34618 0 0

Jangaon 19 98769 1 20000

Jogulamba Gadwal 15 54500 0 0

Kamareddy 24 91719 0 0

Karimnagar 238 1322902 1 120000

Khammam 246 1045272 2 148000

Asifabad 41 247055 0 0

Mahaboob Nagar 135 821067 7 707000

Mahabubabad 28 192346 1 20000

Mancherial 24 165699 0 0

Medak 229 1048389 6 511723

Medchal 40 164390 0 0

Nagarkurnool 19 86547 1 230000

Nalgonda 350 2062925 3 297000

Nirmal 32 126619 0 0

Nizamabad 140 676763 3 223810

PAO Hyderabad (HQR) 1324 15509371 18 961010

Peddapally 33 123538 0 0

Rajanna Siricilla 10 25193 0 0

Ranga Reddy 272 1433337 3 234501

Sangareddy 120 690042 1 299629

Siddipet 41 207926 0 0

Suryapet 22 150812 1 63000

Vikarabad 34 185824 0 0

Wanaparthy 13 144200 0 0

Warangal (RURAL) 17 104906 0 0

Warangal (URBAN) 210 1072139 3 150180

Bhoingir 61 276343 1 100000

Total 4196 31596487 64 4977683


51

Annexure 2.20

Operation of SA 111 during 2016-17

District

Credit Debit

No. of items Amount

(Rs) No. of items

Amount (Rs)

Ranga Reddy 126 504154 23 12605918

Warangal RURAL 8 273141 1 250000

Warangal URBAN 18 801409 4 2873832

Rajanna Siricilla 3 56000 1 100000

Kamareddy 21 248000 3 338000

Sangareddy 1 73060 0 0

Jangaon 2 44000 0 0

Medak 1 73060 0 0

Mahabubabad 7 488926 1 80000

Karimnagar 31 694160 4 1754396

Kothakudem 20 78680 2 176565

Medchal 41 625734 2 424000

Komurambheem Asifabad 4 146140 0 0

Jogulamba Gadwal 1 77450 0 0

Wanaparthy 2 142500 1 130000

Bhoopalapally 3 4000 2 300000

Mahaboobnagar 4 139389 2 170000

Siddipet 1 9000 0 0

Hyderabad URBAN (HQC) TELANGANA

253 14362001

141 43037953

Nizamabad 14 131866 4 479238

Medak 7 326250 0 0

Nalgonda 4 433695 6 448500

PAO Hyderabad (HQR) TELANGANA 24 599553 0 0

Jagtial 0 0 1 1015960

Nagar Kurnool 0 0 1 193000

Peddapally 0 0 2 450000

Total 596 24869557

201 64827362

Annexure 3.1.1

DTOs/STOs/APPOs inspected during the year 2016-17 (Quarter wise)

Sl.No Name of the

District

Quarter Name of DTO/STO/APPO

Dates of Inspection Duration (Days) From To

1

Ranga Reddy 1st Qr

STO Medchal 04.05.16 06.05.16 3

2 STO Hayathnagar 07.05.16 10.05.16 3

3 STO Rajendranagar 11.05.16 13.05.16 3

4 STO Ibrahimpatnam 16.05.16 17.05.16 2

5 STO Vikarabad 18.05.16 20.05.16 3


52

6

Mahaboobnagar

STO Kodangal 21.05.16 23.05.16 2

7 STO Narayanpeta 24.05.16 26.05.16 3

8 STO Makthal 27.05.16 28.05.16 2

9 STO Gadwal 30.05.16 01.06.16 3

10 STO Alampur 02.06.16 03.06.16 2

11

Nalgonda

STO Bhongir 06.06.16 08.06.16 3

12 STO Mothkur 09.06.16 10.06.16 2

13 STO Ramannapeta 13.06.16 15.06.16 3

14 STO Miryalaguda 16.06.16 18.06.16 3

15

Medak

STO Siddipet 20.06.16 22.06.16 3

16 STO Gajwel 23.06.16 25.06.16 3

17 STO Narsapur 27.06.16 29.06.16 3

18

Adilabad

2nd Qr

STO Boath 11.07.16 12.07.16 2

19 STO Bhainsa 13.07.16 14.07.16 2

20 STO Mudhole 15.07.16 16.07.16 2

21 STO Nirmal 18.07.16 20.07.16 3

22 STO Khanapur 21.07.16 22.07.16 2

23 STO Luxettipet 23.07.16 25.07.16 2

24 STO Mancherial 26.07.16 28.07.16 3

25 STO Chennur 29.07.16 30.07.16 2

26 STO Asifabad 01.08.16 03.08.16 3

27 STO Wankidi 04.08.16 05.08.16 2

28 STO Khagaznagar 06-08-16 08-08-16 2

29 STO Sirpur 09-08-16 10-08-16 2

30 STO Utnoor 11.08.16 12.08.16 2

31 STO Adilabad 16.08.16 18.08.16 3

32 DTO Adilabad 19.08.16 24.08.16 5

33

Warangal

STO Eturunagaram 29.08.16 30.08.16 2

34 STO Mulugu 31.08.16 01.09.16 2

35 STO Parkal 02.09.16 06.09.16 3

36 STO Narsampet 07.09.16 09.09.16 3

37 STO Gudur 13.09.16 14.09.16 2

38 STO Mahabubabad 15.09.16 17.09.16 3

39 STO Marripeda 19.09.16 20.09.16 2

40 STO Jangoan 21.09.16 23.09.16 3

41 STO Cherial 24.09.16 26.09.16 2

42

Hyderabad 3rd Qr

APPO Tarnaka 17.10.16 19.10.16 3

43 APPO Narayanaguda 17.10.16 19.10.16 3

44 APPO Secunderabad 20.10.16 22.10.16 3

45 APPO Punjagutta 20.10.16 22.10.16 3

46 Suryapet

4th Qr

DTO Suryapet 06.02.17 08.02.17 3

47 STO Kodad 09.02.17 10.02.17 2

48

Khammam

DTO Khammam 15.02.17 17.02.17 3

49 STO Nelakondapally 13.02.17 14.02.17 2

50 STO Madhira 18.02.17 20.02.17 2

51 STO Sathupalli 21.02.17 23.02.17 3

52 Wanaparthy

DTO Wanaparthy 25.02.17 28.02.17 3

53 STO Atmakur 01.03.17 03.03.17 3

54 Mahaboobnagar

DTO Mahabubnagar 04.03.17 07.03.17 3

55 STO Jadcherla 08.03.17 10.03.17 3

56 Vikarabad STO Pargi 13.03.17 15.03.17 3

57 Ranga Reddy

STO Chevella 16.03.17 17.03.17 2

58 STO Maheswaram 18.03.17 20.03.17 2

59 Vikarabad STOTandur 21.03.17 23.03.17 3


53

60 Rangareddy STO Shadnagar 23.03.16 25.03.17 2

61

Jagityal

DTO Jagitial 06.02.17 09.02.17 4

62 STO Metpalli 10.02.17 13.02.17 2

63 STO Mallial 14.02.17 15.02.17 2

64

Nizamabad

STO Bheemgal 16.02.17 17.02.17 2

65 STO Armoor 18.02.17 21.02.17 3

66 DTO Nizamabad 22.02.17 25.02.17 3

67 STO Bodhan 27.02.17 01.03.17 3

68 kamareddy STO,Banswada 02.03.17 04.03.17 3

69 Kama Reddy DTO Kamareddy 06.03.17 08.03.17 3

70 Yadgiri STO Alair 10.03.17 13.03.17 2

71

Nalgonda

DTO Nalgonda 14.03.17 16.03.17 3

72 STO Nakrekal 17.03.17 18.03.17 2

73 STO Devarakonda 20.03.16 22.03.17 3

74 STO Nidamanoor 23.03.17 25.03.17 3

75

Bhadradri

DTO Kothagudem 06.02.17 08.02.17 3

76 STO Bhadrachalam 09.02.17 13.02.17 3

77 STO Yellandu 14.02..17 15.02.17 2

78 Jayashankar

STO Venkatapuram 17.02.17 18.02.17 2

79 STO Mahadevpur 20.02.17 21.02.17 2

80 Siddipet STO Husnabad 22.02.17 23.02.17 2

81

Sangareddy

STO Patancheru 25.02.17 27.02.17 2

82 DTO Sangareddy 28.02.17 02.03.17 3

83 STO Zaheerabad 03.03.17 06.03.17 3

84 STO Sadashivepet 07.03.17 09.03.17 3

85 STO,Narayankhed 10.03.17 14.03.17 3

86 STO Andole 15.03.17 17.03.17 3

87 Medak DTO Medak 18.03.17 21.03.17 3

88 Jayashankar

STO Ghanpur 22.03.17 23.03.17 2

89 STO Kodakandla 24.03.17 25.03.17 2

90 Preddapally

DTO Peddapalli 06.02.17 08.02.17 3

91 STO Sultanabad 09.02.17 10.02.17 2

92 Warangal(Rural) STO Parkal 13.02.17 14.02.17 2

93 Warangal (U)

DTO Warangal Urban 15.02.17 17.02.17 3

94 STO Bhimadevarapalli 18.02.17 20.02.17 2

95 Karimnagar STO Huzurabad 23.02.17 27.02.17 3

96 Sircilla

STO Vemulawada 28.02.17 01.03.17 2

97 DTO Siricilla 02.03.17 04.03.17 3

98

Nagar Kurnool

STO Kalwakurthy 06.03.17 08.03.17 3

99 DTO Nagarkurnool 09.03.17 13.03.17 3

100 STO Achampet 14.03.17 16.03.17 3

101 STO Kollapur 17.03.17 18.03.17 2

102 Hyderabad(U) DTO Hyd (Urban) 20.03.17 24.03.17 5

103

Hderabad

APPO Motigalli 02.03.17 04.03.17 3

104 APPO Chandrayangutta 06.03.17 08.03.17 3

105 APPO Malakpet 09.03.17 13.03.17 3

106 APPO Nampalli 14.03.17 16.03.17 3

107 APPO Jambagh 17.03.17 20.03.17 3

108 Suryapet DTO Suryapeta 06.02.17 08.02.17 3


54

Annexure 3.1.2

Outstanding Inspection Reports and Paras

District

Number of Inspection Reports and Paragraphs to the end of March 2017

IRs Paragraphs

Adilabad 56 194

Hyderabad Urban 8 49

Karimnagar 38 208

Khammam 27 110

Mahaboob Nagar 41 181

Medak 32 176

Nalgonda 36 138

Nizamabad 29 136

Ranga Reddy 25 105

Warangal 49 167

APPOs 32 86

DTA, Hyderabad 2 22

Total 375 1572

Annexure 3.2.1

Non-Lapsing of category “B” Deposits

Sl No. District DTO/STO Nomenclature Head of Account

Amount due for lapse as on 31.03.16

(Rs)

1 Jayashankar Bhupalapally

STO Venkatapuram Revenue Deposits 8443-101-01 140118

2 Yadadri STO Alair Election Deposits 8443-121-01 77500

3 Nizamabad

DTO Nizamabad Revenue Deposits 8443-101-01 100489

STO Bheemgal Revenue Deposits 8443-101-01 96495

STO Armoor Revenue Deposits 8443-101-01 14915

STO Bodhan Revenue Deposits 8443-101-01 2609067

4 Suryapet STO Kodad Criminal court Deposit 8443-105-01 332598

5 Khammam

STO Madhira Revenue Deposits 8443-101-01

40078

STO Sathupalli 449654

DTO Khammam Revenue Deposits 8443-101-01 7485143

6 Mahabubnagar STO Jadcherla Revenue Deposits 8443-101-01 563290

7 Gadwal STO Gadwal Revenue Deposits 8443-101-01 157317

8 Siddipet STO Husnabad Revenue Deposits 8443-101-01 74090

9 Hyderabad DTO Hyd Urban

Revenue Deposits 8443-101-01 13131125

Security deposit 8443-103-01 16729709

Election Deposits 8443-121-01 837000

Criminal Court deposits

8443-105-01 6181262

10 Kamareddy DTO Kamareddy Revenue Deposits 8443-101-01 107490

Labour Deposits 8443-116-01 1250


55

11 Sircilla DTO Sircilla Revenue Deposits 8443-101-01 269112

STO Vemulawada Revenue Deposits 8443-101-01 179864

12 Warangal (Urban) DTO Warangal (Urban) Revenue Deposits 8443-101-01 34334782

13 Warangal (Rural) STO Narsampet Criminal Court

deposits 8443-105-01 546690


14 Janagoan STO Janagoan Revenue Deposits 8443-101-01 3407767

STO Ghanpur CMD 8443-106-01 59202

15 Mahaboobabad

STO Mahaboobabad


Criminal Court Deposits

8443-105-01 408763

STO Marripeda


Criminal Court Deposits

8443-105-01 711160

16 Jayashankar STO Mulugu Revenue Deposits 8443-101-01 18826085

17 Nagarkurnool STO Achampet Revenue Deposits 8443-101-01 123613

18 Peddapally DTO Peddapally Revenue Deposits 8443-101-01 4540898

CMD 8443-106-01 33000

19 Komaram Bheem STO Kaghaz Nagar


CMD 8443-106-01 243199

STO Siripur Revenue Deposits 8443-101-01 73160

20 Adilabad

STO Boath Revenue Deposits 8443-101-01 300990

Election Deposits 8443-121-01 1267420

STO Utnoor Revenue Deposits 8443-101-01 232924

DTO Adilabad Revenue Deposits 8443-101-01 51096366

21 Mancheryal STO Chennur Revenue Deposits 8443-101-01 41166

22 Nirmal STO Bhainsa Revenue Deposits 8443-101-01 106800

STO Mudhole Revenue Deposits 8443-101-01 955626

23 Komaram Bheem STO Wankidi Revenue Deposits 8443-101-01 24661

STO Asifabad Revenue Deposits 8443-101-01 218840

24 Mancherial STO Laxettipet Revenue Deposits 8443-101-01 61930

DTO Mancherial Revenue Deposits 8443-101-01 11053888

25 Nalgonda STO Ramannapeta Criminal court

Deposits 8443-105-01 1413912

Total 18,13,11,347

Annexure 3.2.2

Non-Lapsing of category “C” Deposits

Sl No. District Name of

DTO/STO Nomenclature Head of Account

Amount due for lapse

as on 31.03.16 (Rs)

1 Hyderabad DTO Hyd Urban Society for Eliminations of

Rural Poverty 8448-120-29 515633000

2 Karimnagar DTO Karimnagar State Finance Commission 8448-109-01-002 6642

3 Sircilla DTO Sircilla State Finance Commission 8448-109-01-002 59000

STO Vemulawada State Finance Commission 8448-109-01-002 135415

Total 51,58,34,057


56

Annexure 3.2.3

Non-Reconciliation of balances under deposit heads with Huzur Treasury in time

Sl No DTO/STO Reconciliation last done

1 STO Venkatapuram 6/16

2 STO Mahadevpur 6/16

3 STO Alair 6/16

4 STO Armoor 9/16

5 STO Atmakur 12/15

6 STO Bheemgal 3/16

7 STO Kodad 6/16

8 STO Madhira 3/16

9 STO Nelakondapally 6/16

10 STO Mallial 6/15

11 STO Metpally 3/16

12 STO Bodhan 8/08

13 STO Banswada 11/12

14 STO Nakrekal 3/16

15 STO Narayankhed 12/15

16 STO Parkal 6/16

17 STO Deverakonda 3/16

18 STO Nidamanoor 3/16

19 STO Vemulawada 6/16

20 STO Tandur 9/16

21 STO Kodakandal 3/16

22 STO Chevella 3/16

23 STO Kaghaz Nagar 3/15

24 STO Chennur 3/15

25 STO Wankidi 3/15

26 STO Laxettipet 3/15

27 STO Mudhole 3/15

28 STO Gudur 3/15

Annexure 3.2.4

Minus balances in various PD Accounts

District

DTO/STO DDO Name Head of Account CB Amount(Rs)

Karimnagar STO Huzurabad

M M Court Huzurabad 8338-104-01 -950

MRO Huzurabad 8443-101-01 -11014

MRO Saidapur 8443-101-01 -7335

SGP Metpally 8448-109-01-003 -2532

Secretary, AMC Huzurubad 8448-120-03 -14770

MDO MP Kamalapur 8448-120-22 -57447

DTO Karimnagar MPDO,Thimmapur 8448-109-01-01 -16266

Total -110314

Nagar Kurnool STO Kollapur

Commissioner,

Nagar Panchayat, Kollapur

8448-102-03-001 -1497387

8448-102-03-03 -2294575


57

Principal,GJC,

Kollapur

8443-123-01 -22620

8448-109-01 -93865

Sarpanch,

Pentlavelly 8448-109-01-05 -913677

Total -4822124

Sircilla DTO Sircilla HM, ZPSS, Kothapalli 8338-104-01 -8083

SEC AGL M C Sircilla 8448-102-03-001 -338769

Total -346852

Jayashankar STO Venkatapuram

SPRNCH,VPC,Mormuru 8448-109-01-005 -165963

SPRNCH,VPC,Venkatapuram 8448-109-01-005 -313969

SPRNCH,VPC,Gummodidoddi 8448-109-01-005 -73851

SPRNCH,VPC,Krishnapuram 8448-109-01-005 -16940

M.D.O,M.P.P,Wazeedu 8448-109-02-011 -97307

Total 668030

Adilabad

DTO Adilabad

Dist Sessions Judge – ADB 8443-104-01 -52978996

AMC-ADB 8448-102-02 -61678

Dy CEO ZP-ADB 8448-102-03-01 -3996676

AD-Fisheries-Nirmal 8448-102-03-02 -259578

Municipal Commissioner ADB 8448-109-03-01 -35308

CEO ZP ADB 8448-109-03-01 -107041646

Municipal Commissioner ADB 8448-120-02 -20000

Dy CEO ZP ADB 8448-109-04-07 -7687720

STO Boath

ADA R – Boath 8338-104-01 -5500

MPDO, Boath 8338-104-01 -10250

MPDO – Echoda 8448-109-01-001 -32611

AMC-Boath 8448-109-01 AMC -322899

Total -172452862

Nirmal

STO Bhaisa

Sarpanch, GP Chichond, 11th Finance

Commission 8448-109-01-004 -4588

Sarpanch, GP, Degaon, 11th Finance

Commission 8448-109-01-004 -5089

Sarpanch, GP, Jhari, 11th Finance

Commission 8448-109-01-004 -1941

STO, Bhainsa, to end of 6/216 8342-117-04-01 -1376766

STO Mudhole STO, Mudhole 8342-117-04-01 -2637160

HM, ZPSS, T/M Kirgul (B) 8338-104-01-06 -14998

STO Khanapur Sarpanch, GP, Badankurthy 8448-109-01-005 -117682

Total -4158224

Mancherial DTO Mancherial Sarpanch GP Singapur 8448-109-01-005 -266622

Ranga Reddy

STO

Ibrahimpatnam

Sarpanch Gram Panchayat, Nabelley 8448-109-001 -14737

SarpanchGram Panchayat,

Chowdarpally 8448-109-002 -17000

STO Hayathnagar Sarpanch, Gram Panchayath,

Aushapir 8448-109-001 -75010

Total -106747

GRAND TOTAL -182665153


58

Annexure 3.2.5

Statement of Differences between ledger and system balances

Name of the DTO/STO Name of DDO HOA As per Ledger As per system Difference

STO Parkal AMC Parkal 8448-120-02 42756914 42761614 4700

DTO Nagarkurnol Tahsildar

Nagarkurnool 8443-101-01 1,15,833 1,72,621 56788

STO Achampet GP Guvvalonipally 8448-109-01-001 869 40,869 40000

STO Khagaznagar MRO Dahegaon 8443-101-01 2,52,506 13,39,019 1086513

STO Boath

GP Gudihathnoor 8448-109-01 9,35,077 10,99,868 164791

GP-Andur 8448-109-01 49,685 42715 6970

GP-Mukara

(Dharmapuri) 8448-109-01 99,608 1,09,383 9775

STO Chennur Tahsildar, Vempally 8443-101-01

1,23,075 51,31,971 5008896

STO Narsampet MRO Khanapur 8443-101-01 59,057 NIL 59057

MRO Narasampet 8443-101-01 40,406 NIL 40406

STO Utnoor RDO Utnoor 8443-117-01 53,05,397 8,89,547 4415850

STO Laxettipet Tahsildar,

Dandepally 8443-101-01 43,095 - 4,773 47868

STO Siripur Jr.Civil Judge, Sirpur 8443-104-04 1,74,065 12,43,589 1069524

STO Cherial

Dy MRO

Bachannapet 8443-101-01 NIL- 14,57,696 1457696

Dy MRO Cheriyal 8443-101-01 NIL 25,451 25451

Dy MRO Maddur 8443-101-01 NIL -29,117 29117

STO Gudur MPDO MPP Gudur 8448-109-02 8,49,318 8,85,959 36641

STO Alampur

GP Chandur 8448-109-001 6,564 1,526 5038

GP, Kyathur 8448-109-001 3,57,757 3,33,757 24000

Sarpanch, GP,

Ameravai 8448-109-001 2,04,361 --- 204361

Sarpanch, GP,

Bonkur 8448-109-001 48,110 20,610 27500

STO Makthal Sarpanch, GP,

Makthal - 7,39,870 9,12,640 -1,72,770

Total 13648172


59

Annexure 3.2.6

Pending Certificates of Acceptance of Balances

Sl.NO. Name of the Treasury No. of CABs to be

received No. of CABs received Pending CABs

1 STO Armoor 110 0 110

2 STO Bheemgal 90 0 90

3 DTO Nizamabad 128 0 128

4 STO Madhira 148 0 148

5 STO Mallial 63 0 63

6 STO Metpalli 115 0 115

7 STO Bodhan 104 0 104

8 STO Nakrekal 64 0 64

9 STO Huzurabad 59 52 7

10 DTO Hyd Urban 240 103 137

11 DTO Kamareddy 139 00 139

12 STO Parkal 48 0 48

13 DTO Sircilla 140 50 90

14 STO Nidamanoor 76 0 76

15 STO Vemulawada 83 62 21

16 STO Tandoor 94 88 6

17 DTO Nalgonda 93 0 93

18 STO Achampet 100 83 17

19 STO Kaghaz Nagar 68 0 68

20 DTO Adilabad 1415 1212 203

21 STO Chennur 239 172 67

22 DTO Warangal 99 88 11

23 STO Wankhidi 113 110 03

24 STO Khanapur 65 28 37

25 DTO Nirmal 326 193 133

26 STO Mudhole 109 106 03

27 STO Siripur 52 49 03

28 STO Narayanpet 105 68 37

29 STO Mothkur 89 75 14

Total 4574 2539 2035


60

Annexure 3.2.7

Amounts lying idle in CINB accounts

DTO/STO C B as on Closing Balance

STO Armoor 21/02/17 590860

DTO Nizamabad 22/02/16 30714467

STO Jagtial 03/02/17 2112826

STO Bhadrachalam 31/12/16 29996413

STO Bodhan 28/02/16 1527868

DTO Kamareddy 07/03/16 2675629

STO Yellandu 21/12/16 121398

DTO Sangareddy 31/12/16 29965843

DTO Karimnagar 06/16 65741604

DTO Nalgonda 15/03/17 30180960

DTO Peddapally 07/02/17 118756

DTO Warangal (U) 17/02/17 152033495

Total 345780119

Annexure 3.2.8

Expenditure without Budget provisions

Sl.No. DTO/STO No.of DDOs No.of HOAs Budget Provision

(Rs) Expenditure (Rs)

1 STO Andole 8 5 0 100000

2 DTO Medak 1 1 0 700000

3 DTO Kothagudem 1 1 0 80000

Total 10 7 0 880000

Annexure 3.2.9

Excess Expenditure over Budget provisions

Sl.No. DTO/STO No.of DDOs

No.of HOAs Budget Provision

(Rs) Expenditure (Rs) Excess Exp (Rs)

1 STO Narayankhed 4 2 1507698 1564250 -56552

2 STO Andole 5 5 538800 4155718 -3616918

3 DTO Medak 9 5 5053022 5230312 -177290

4 DTO Kothagudem 4 2 258003 458618 -200615

Total 22 14 7357523 11408898 -4051375

Annexure 3.2.10

Expenditure less than Budget allocated

Sl.No. DTO/STO No.of DDOs No.of HOAs Budget Provision

(Rs) Expenditure (Rs) Savings (Rs)

1 STO Andole 3 3 212000 95600 116400

Total 3 3 212000 95600 116400

http://192.168.77.2/impact1617_new/index.php?service=stoexpdetails&ddocode=%2717012202001%27&hoa=%277610002010005001000NVN%27


61

Annexure 3.2.11

Excess payment of encashment of surrender leave/EL encashment

SL No

DTO/STO Name of the

Employee Designation ID NO DDO

Excess Amount (Rs)

1

STO Mahadevpur

Ch. Manorama

MPHA F

1528198 PHC

Thadicharla 1181

2 R. Laxmi

MPHA F

1542213

PHC Thadicharla

1181

3 K. Aruna

MPHA F

1546732

PHC Thadicharla

1165

4

DTO Kothagudem

Veerabhadram Kangala

SGT 1628136 HM, AGHS,

Anantharam 1488

5 V Savithri VRO 1635499

Tahsildar, Mulakalapally

1513

6 B Rambabu VRO 1620873 1503

7 S Subba Rao VRO 1613381 2980

8 M Durgamma VRO 1636328 1168

9 S Srinivara Sao VRO 1620847 2960

10 A Nandu VRO 1637254 Dy Tahsildar,

Chandrugonda

2404

11 P Ramakrishna VRO 1636330 1543

12 P Laxmaiah VRO 1635336 1528

13 MdRazzaq VRO 1631958 2558

14 Vuke Ramulamma Kamati 1629916 HW, STBH,

Dammapeta 130

15 V Karaju SGT 1628444

MEO, MP Dammapeta

3400

16 K Mareswar Rao SGT 1630723 1700

17 T Nagarchari SGT 1630705 3400

18 M Balashowri LFLHM 1629532 1793

19 V Sandya Rani SGT 1630116 1648

20 J venkataswar Rao SGT 1628457 1700

21 B Kishore SGT 1628453 1685

22 G Ramachandra Rao SGT 1630160 1700

23 B Chavali SGT 1633364 1633

24 B Asha LPI HI 1645888 GHM, Govt TW

Ashram HS, Kamalapuram

1647

25 U Prasada Rao SGT 1628409 HM, AGHS,

Anantharam 1783

26

STO Parkal

V.Dayakar ,

Asst.Engr

2141018 EE, TDWSP Dn,

(RWS&S)Parkal 730

27 P.Saraswathi

E.O, PR&RD

2137651

MPDO,MPP, SHYAMPET

245

28

STO Ghanpur

D Setram - 211341 HM, Govt TW AHS (G), Ghanpur

530

29 Md. Nurullah - 2152617 300

30 A Sateeshkumar - 2122668 GHM, ZPPSS,

Ghanpur 225

31 K Shankar - 2136003 HM ZPHS,

Chagal 610

32 STO Alair B Venkateshwar Rao Dy Tahsildar - Tahsildar, Alair 15994

Total 64025


62

Annexure 3.2.12

Huge pendency of bills

Sl.No. DTO/STO No.of Bills Pending in Delay (Days)

Treasury Bank Treasury Bank

1 STO Zaheerabad 26 16 30 to 116 30 to 115

2 STO Huzurabad 264 208 11 to 110 11 to 120

3 STO Kalwakurthy 73 73 10 to 117 10 to 103

4 STO Yellandu 181 16 52 to 113 21 to 113

5 DTO Sangareddy 82 12 30 to 142 33 to 134

6 STO Narayankhed 29 31 38 to 124 31 to 122

7 STO Andole 82 12 30 to 142 33 to 134

8 STO Parkal 18 6 7 to 75 7 to 105

9 DTO Nagarkurnool 12 78 7 to 119 10 to 92

10 STO Kollapur 94 6 9 to 128 30 to 125

11 DTO Medak 201 82 30 to 147 30 to 146

12 DTO Karimnagar 210 82 12 to 111 12 to 116

13 DTO Sircilla 191 41 13 to 117 11 to 70

14 STO Vemulawada 191 10 12 to 116 8 to 115

15 DTO Warangal (Urban) 609 462 16 to 104 16 to 96

16 STO Kodakondal 9 14 22 to 120 20 to 39

17 STO Achampet 66 41 8 to 125 8 to 122

18 STO Alampur 20 - 10 to 52 -

19 STO Narayanpet 5 - 12 to 48 -

20 DTO Gadwal 251 - 6 to 70 -

21 STO Narsapur 96 - 6 to 70 -

22 STO Bhongir 90 - 10 to 72 -

23 STO Mothkur 14 - 10 to 74 -

24 STO Ramannapeta 14 - 6 to 57 -

Total 2828 1190 6 to 147 7 to 146

Annexure 3.2.13

Non Maintenance of audit Fly Leaf Registers for the payments under ‘300’ OCS Contract

Employees

SLNO. DTO/STO No. of DDOs Expenditure

1 STO Patancheru 19 13886140

2 STO Sadashivpet 8 1352440

3 STO Zaheerabad 17 21971119

4 DTO Sangareddy 11 58513595

5 STO Narayankhed 15 504496

Total 70 9,62,27,790


63

Annexure 3.2.14

Non deduction of TDS

DTO/STO Bill No/Date Amount Name of DDO Purpose

STO Andole

43174/ 03-03-17

54,302 Tahsildal, Vatpally Mandal Private vehicle charges for three

months

43143/ 03-03-17

1,00,000 Medical Officer, PHC, Thalelma Purchase of miscellaneous items for colouring, Flex printing of back light

and fabrication of PHC building

43158/ 03-03-17

43,309 Hostel Welfare Officer, Govt BC Boys Hostel, Siripura, Mandal

Hathnoora

Cost of Diet Charges –Grocery (Provisions)

DTO Medak

47860/ 08-03-17

1,03,088 Commercial Tax Officer, Medak Payment of House Building Rent

47751/ 08-03-17

51,240 Hostel Welfare Officer, Govt BC Girls Hostel, Shankarampet (A)

Purchase of Grocery (Provisions)

47418/ 04-03-17

81,290 Dist Transport Officer, Medak Hire vehicle bill

STO Ghanpur

42353/ 10-03-17

75,000 Hostel Welfare Officer, Govt BC

Boys Hostel (B), Ghanpur Purchase of Grocery (Provisions)

42336/ 10-03-17

1,16,521 Hostel Welfare Officer, Govt BC

Boys Hostel (B), Zaffargadh Purchase of Grocery (Provisions)

42345/ 10-03-17

1,31,345 Hostel Welfare Officer, Govt BC

Boys Hostel (A), Ghanpur Purchase of Grocery (Provisions)

Total 7,56,095

Annexure 3.2.15

Excess drawl of HRA

Name of the Employee

Design ID NO Basic Pay

HRA Drawn (20%)

Entitlement (10%)

Diff (Rs)

Period of drawal

Excess Drawn

(Rs)

Dr. Sujatharani Prof 2524746 51,720 10,344 5,172 5,172 10/16 To 02/17 25,860

Dr. Sunandini Prof 258766 53,250 10,650 5,325 5,325 10/16 to 02/17 26,625

Dr.CH. Ram Mohan

Asst. Prof.

0606863 32,470 6,494 3,247 3,247 07/16 To 02/17 25,976

Dr. Aruna Kumari

Asst. Prof.

2565212 39,020 7,804 3,902 3,902 12/16 To 02/17 11,706

Dr. A.R.Radhika Asst. Prof. 2596085 36,900 7,380 3,690 3,690 12/16 To 02/17 11,070

Dr. T. Suma Latha

Asst. Prof. 2595632 39,050 7,810 3905 3905 12/16 To 02/17 11,715

Dr. J.K. Surekha Asst. Prof. 2524772 41,590 8,318 4,159 4,159 12/16 To 02/17 12,477

Dr. D. Ram Kishan

Asst. Prof. 1251936 47,800 9,560 4,780 4,780 08/16 To 02/17 33,460

TOTAL 1,58,889


64

Annexure 3.2.16

Excess Drawl of Additional House Rent Allowance

SL No. DTO/STO Name of the Employee

Designation ID NO Period of drawal Amount (Rs)

1 STO Atmakur Vikram MNO - 3/15 to 2/16 12000

2 DTO Suryapet S.Sahodarasha Ali

MNO 1958358 4/15 to 1/17 44000

S.A.Haveela CHO 1933224 4/15 to 1/17 30000

3 DTO Nagarkurnool

N.T. Renuka Devi

MPHA(F) 1756757 1/16 to 2/17 1400

4 STO Narsapur K.Balamani M.O. PHC, Doulathabad

- 3/16 to 6/16 8000

5 K Sunitha - 3/16 to 6/16 8000

6 TSO Ramannapeta

Arundhathi Vuppala MO,PHC Munipamula

1959701 - 456

7 Prameela,Y 1959702 - 456

8 Nagamma M 1959703 - 456

9 Yadamma G MO,PHC, Chityala

1962156 - 1015

10 DTO Siddipet D. Padmavathi M.O. PHC, Kukunoorpally

- - 3000

Total 108783

Annexure 3.2.17

Irregular payment of Uniform Maintenance Allowance

SL No. DTO/STO Name of the Employee Designation Period of drawal Amount

(Rs)

1

STO Sultanabad Mirza Kamran Baig MPHS(M) 03/15 to 01/17 3150

Mohd. Naseeruddin Watchman 03/15 to 01/17 3100

2 STO Kodad Venkat Papi Reddy MO 02/14 to 01/17 3200

3

STO Huzurabad

K.Sanjeeva Reddy MPHS(M) 03/13 to 01/17 4600

4 M.Srinivas MPHS(M) 03/13 to 01/17 5400

5 K.Sadanandam MPHA (M) 03/13 to 01/17 1000

6 A.Sammaiah MPHA(M) 03/13 to 07/15 2850

7 S.Ramesh HA(M) 03/13 to 03/17 3900

8 K.Sammaiah Officer -Sub 03/16 to 01/17 1100

9 STO Chevella MD.Naseerudin M.P.H.E.O 03/14 to 02/17 3900

10

STO Kalwakurthy

M.Balram MPHEO 03/13 to 02/17 4800

11 P.Chandrasekhar Reddy MPHEO 05/16 to 02/17 1000

12 K.Venkateshwarlu MPHS(M) 12/16 to 02/17 400

13 G.Srinivasulu MPHA(M) 03/13 to 02/15 1200

14 I.Pramod Kumar MPHA(M) 05/13 to 11/16 2100

15 J.Ravi Kumar MPHS(M) 05/13 to 02/17 2700

16 B.Natraj HE 03/15 to 02/17 5800

17 K.Ravi Kumar MPHS(M) 05/13 to 02/17 5800

18 Y.Shivanandam MPHS(M) 03/15 to 02/17 2400

19 Syed Kadar OS 03/15 to 02/17 1200

20

STO Parkal

A.Swamy MPHS(M) 03/15 to 01/17 2300

21 D.Nagi Reddy MPHS(M) 03/15 to 01/17 2300

22 T.Ramulu Sub Unit Officer 03/15 to 01/17 2300

23 DTO Nagarkurnool P.Vidyasagar MPHS(M) 03/15 to 02/17 2400


65

24

D. Sreedhar Driver 03/15 to 02/17 2400

25 Y.Srinivasulu MPHEO 03/15 to 02/17 2400

26 Surender Reddy MPHS(M) 12/13 to 06/15 4900

27 Gousuddin MPHS(M) 12/13 to 06/15 4900

28 N.Venkateshwarachary MPHS(M) 08/13 to 02/17 4300

29 E.Devender MPHS(M) 12/13 to 02/17 5100

30 M.Keshavulu MPHEO 04/16 to 02/17 1650

31 O.Srinivasulu HE 03/13 to 02/17 4800

32 R.Srinivasulu MPHEO 03/13 to 02/17 4800

33 V.Srinivasulu OS 03/15 to 02/17 2400

34 Chennaiah Sweeper 03/15 to 02/17 2400

35 G.Rajagopalachary HE 03/15 to 02/17 2400

36 Abdul Majeed MPHEO 03/15 to 11/16 2100

37 G.Vijayakumar MPHS(M) 03/15 to 02/17 2400

38 MohdFasiuddin MPHS(M) 03/13 to 02/17 4800

39 K.Jagan MPHEO 06/15 to 02/17 2100

40 C.Nagaiah MPHS(M) 06/15 to 02/17 2100

41 D.Bheeklal MPHEO 05/16 to 02/17 1575

42 P.Srinivasulu CHO 06/15 to 02/17 1000

43 Ramulu MPHEO 03/15 to 2/17 2400

44 M.Ashok MHS(M) 03/15 to 11/15 1350

45 Mohammad Abdul Anwar

Ansari MPHS(M) 03/15 to 11/15 1350

46

STO Kollapur

M. Srinivasulu MPHEO 03/14 to 02/17 4600

47 K. Ramesh MPHS(M) 03/14 to 02/17 4600

48 M. Suresh Kumar MPHEO 03/14 to 02/17 340

49 B. Rajeshwar MPHS(M) 03/14 to 02/17 4600

50 N. Balaji Singh MPHS(M) 03/14 to 02/17 4550

51 N. Alivelamma OS 03/14 to 02/17 4550

52

DTO Karimnagar

P.Pratap HE 03/14 to 01/17 3500

53 K.Laxmaiah OS 03/14 to 01/17 1100

54 Md.Haji Babu MPHS(M) 03/14 to 01/17 1800

55 STO Shadnagar

P. Srinivasulu MPHEO 03/13 to 02/17 4800

56 P. Prabhu Lingam MPHEO 3/13 to 2/17 4800

57 STO Bheemadevera

pally

S.Rajakumar MPHS(M) 03/14 to 01/17 4200

58 A. Kavitha OS 03/14 to 01/17 4200

59 STO Maheswaram G.Buchaiah MPHEO 05/15 to 03/17 2300

60

STO Vemulawada

Sampath Nandare MPHEO 12/16 to 02/17 450

61 J.Rathnakar Rao MPHS(M) 03/15 to 02/17 2400

62 Srihari. E MPHA 03/15 to 04/16 1400

63 B.Mahender MHS(M) 03/15 to 02/17 2400

64 N.Balaiah MHS(M) 03/15 to 02/17 2400

65 STO Tandur

D. Ramakrishna MPHEO 08/12 to 02/17 2750

66 E. Venkateswarlu MPHEO 03/16 to 02/17 600

67

DTO Warangal(U)

Sri B. Mallesham MPHS(M) 03/16 to 01/17 1100

68 Sri P. Srinivasulu MPHS(M) 03/16 to 01/17 1100

69 Sri M. Gopal Driver 03/16 to 01/17 1100

70 STO Kodakandal D. Siddarth Radiographe 03/15 to 02/17 2400

71

STO Achampet

Sabavath Hanumanthu MPHA(M) 07/16 to 02/17 600

72 B.VijayKumar MPHEO(M) 03/16 to 02/17 1800

73 P.Radhakrishna MPHS(M) 03/14 to 02/17 4650

74 P.Niranjan Cook 03/15 to 02/17 3450

75 S.Jangamma Dhobhi 03/15 to 02/17 3450


66

76 C.Venkatnarayana Thoty 03/15 to 02/17 3450

77 Younus Ahmad OS 03/15 to 02/17 3450

78 M.Sailamma Thoty 03/15 to 02/17 3450

79 Kurvamma Sweeper 03/15 to 02/17 3450

80 D.Bheeklala MPHS(M) 03/15 to 05/16 2100

81

DTO Peddapally

A. Seetharamaiah MPHS(M) 03/16 to 01/17 1650

82 K.Srinivas OS 03/16 to 01/17 1100

83 Mohammad Younus MPHS(M) 03/16 to 01/17 1650

84 Mohammad Azaz OS 03/14 to 01/17 3500

85 Mohammad Agzar Ali OS 03/14 to 01/17 4200

86 T. Rajesham MPHS(M) 03/15 to 01/17 2300

87 B. Anjaiah MPHS(M) 09/15 to 01/17 3150

88

DTO Sircilla

Srinivasa Rao MPHS(M) 03/16 to 02/17 1200

89 P.Srinivas MPHS(M0 03/16 to 02/17 1200

90 Ali Mohammad MPHS(M) 03/16 to 02/17 1200

91 A.Srinivas MPHEO 03/16 to 02/17 1200

92 D.Rajender MPHS(M) 03/16 to 02/17 600

93 Ch.Laxmi Prasad MPHS(M) 03/16 to 02/17 3450

94 Md.AhmadAzeem MPHS(M) 03/16 to 02/17 1300

95 S.Srisailam MPHS(M) 03/16 to 02/17 1200

96 Dr. A.Sadanandam Medical Officer 03/13 to 02/17 2275

97 Syed rahmath Ali MPHS(M) 03/13 to 02/17 4800

98 S.Yadagiri MPHEO 03/15 to 02/17 2400

99 DTO Medak Renu Kumar T ME 11/16 to 2/17 400

Total 269190

Annexure 3.2.18

Excess payment of Rural Allowance to Medical Officer

SL NO. DTO/STO Name of the Employee Designation Period of drawal Amount

Rs.

1 STO Sultanabad

U.Suresh CAS 3/14 to 4/14 1000

2 Satish Chandra CAS 3/14 to 11/14 4500

3 STO Parigi T. Prasad M.O 7/15 to 2/17 30000

4 K.Sujana Goud CAS 3/15 to 1/17 46000

5 STO Vemulawada K. Santhosh Kumar M.O 3/15 to 2/17 24000

6 STO Tandur N.Spandana M.O 3/16 to 9/16 14000

7 STO Sathupally M. Ragini M.O 3/16 to 1/17 22000

8

DTO Mahabubnagar

Dr. Raghaveni - 29 months 58000

9 Dr. R. Rajini - 3 months 6000

10 Dr. Rekha 19 months 38000

11 DTO Wanaparthy

Nagaram CS 11/16 to 2/17 6000

12 B.C.Mallikarjunappa Dy.CS 11/16 to 2/17 6000

Total 255500


67

Annexures 3.3.1

Inadmissible DR/MA paid

DTO/STO/ APPO

Name of the pensioner

Type of pension

PPO Nos Period of

Inadmissible DR/MA paid

Excess DR/MA paid

(Rs)

STO Bodhan Shameem Begum Family 02-003205/FP 8/15 to 9/16 119099

P John Service PPO.No.02-SGC-002695 9/14 to 11/15 100024

STO Banswada Shabana Fatima Family MPDO/NZB/2129/FP/15 2/16 to 2/17 33727

STO Nakrekal K Vijaya Family 04-003730/FP 12/13 to 10/14 48685

STO Ghanpur Ch. Seshikala Family 09-004549-FP 4/14 to 2/17 186709

DTO Nizamabad N Manjulatha Family Police/NZB/8192/FP/13 4/15 to 2/17 93931

DTO Khammam G. Jaya Suvarna Family 10-008366/FP 9/16 to 1/17 17320

STO Nidamanoor B. Venkamma Service A3/NLG/NSC/SP/004905 2/09 to 2/17 178934

S. Jakaraiah Service A3/NLG/NSP/SP/004922 2/09 to 2/17 171151

STO Devrakonda K. Lingaiah Family A3/NLG/SW/FP/006472 5/11 to 3/12 2200

STOAlair B Renuka Family AH/NLG/FP/344/16 3/16 to 4/16 3857

APPO Malakpet B. Vijaya Family 06-F-015019 4/08 to 2/17 336056

STO Alair B Renuka Family AH/NLG/FP/344/16 3/16 to 4/16 3857

DTO Kamareddy Saraswathi Bai Service 02-S-002076 4/16 5839

DTO Nalgonda Noor Jahan Family 04-SGC-007941 2/14 to 3/15 77567

R Ram Reddy service 04-010957/SP 9/15 to 2/17 71040

DTO Peddapally A. Anjamma Family 03-018293/FP 5/11 to 12/16 260194

DTO Nalgonda Gousiya Begum Family A3-NLG-NG-FP-007303 3/12 to 2/17 86901

Anees Begum Family A3-NLG-NG-FP-007304 8/15 to 2/17 7425

DTO Gadwal M.Suryakanthamma Family 11-SGC-005038 18/8/15 to 5/16 53272

R. Sugunamma Family 11-SGC-005909 18/7/15 to 7/15 21493

DTO Vikarabad K Adivamma Family MEDL/RRD/2416/2013/FP 19/1/13 to 4/16 222222

STO Ramannapet M. Saraswathy Family OG-S-001200 7/12 to 5/16 110483

APPO Punjagutta G. Anitha Family 06-018452/FP 11/11/11 to 9/16 7150

Total 22,19,136

Annexures 3.3.2

Excess payment of pension due to wrong consolidation

DTO/STO Name of

Pensioner PPO No. RPS

Pension to be paid)

Pension actually paid (Rs)

Diff in pension (Rs)

Excess Pension paid

(Rs)

DTO Medak Sathyanarayana 05-008948-SP

2005 6,363 6,515 152 10476

2010 11,541 11,818 277 21042

2015 2,3814 24,386 572 25878

STO Banswada Bharathi MEDL/NZB/S-

001860

2010 3,626 5,172 1,546 92760

2015 7,485 17,708 10,223 235129

STO Ghanpur Sarojana

L-WGL-S-003004

2015 8,526 15,573 7,347 81658

K Rajamma 09-005089/FP 2015 20,201 20,690 489 9592

DTO Sangareddy

Ismail Bee 05-S-5001569 2015 9,001 9,274 273 15846

DTO Warangal C Laxman 09-SGC-

005857/SP 2015 26,263 2,62,623 236360 2518574

Total 30,10,955


68

Annexures 3.3.3

Excess Payment of Pension due to non recovery of CVP

SI. No

Name of DTO/STO/

APPO

Name of the Pensioner

PPO No. CVP not

recovered (Rs) Period of Non

Recovery

Excess Paid Amount

(Rs)

1 APPO Motigalli Md. Idris Pol/HYD/4669/SP/14

3,320 01/16 to 02/17

104880 3,704 08/11/15 to

30/11/15

3,704 12/15 to 02/17

2 APPO Nampalli S.G.Ravinder Singh

06-0713/SP 1.799 02/11 to 02/17 22300

3 STO Kodad R. Dharma Rao 04-015328/SP 6,300 10/11/15 to 01/17 92610

4 STO Madhira P.Krishna Rao 000091/04/SP 890 01/08 to 01/17 97010

5 STO Sathupalli V. Anantha Rama Rao

10-SGC-007232 1,640 20/06/08 to 01/17 170232

6 STO Parigi Nagoji 07-SGC-003924 832 12/2/08 to 02/17 90355

7 STO Devarkonda D. Anjaiah 04-016602/SP 20,658 19/02/17 to 02/17 50268

8 DTO Khammam P.Kotaiah 10-SC-007688 3,715 03/14 to 01/17 130025

9 APPO

Secunderabad Henry Bala 06-091532/SP - 02/16 to 09/16 28808

10 DTO Vikarabad Wajjid Ali 0021-SP-2004 634 09/09 to 04/16 50720

11 DTO Narsapur

P Anjaiah

DCBW/MDK/4973/2013

3,069 12/9/13 to 6/16 103221

12 STO

Ramannapeta K. Sayamma A2/NLG/LB/006938 2972 8/6/11 to 5/16 177627

13 DTO Bhongir Md. Sardaruddin APDDCF/Hyd/012378 666 11/10 to 5/16 44622

14 STO Mothkur K Yadaiah 04-015438/SP 3240 10/3/15 to 5/16 47736

15 DTO Gadwal N. Suryanarayan Setty

11-SGC-006331 58 2/13 to 5/16 2262

Total 12,12,676

Annexures 3.3.4

Excess payment of Enanced family pension beyond time limit

Name of STO Name of Pensioner PPO No Excess Amount paid (Rs)

STO Sultanabad Yousuf Bee SP-6103 59498

STO Nelakondapally H.Yellamma 001560-08/FP 166744

STO ASlair B. Gayathri FP-001293 82427

STO Huzurabad M. Durgamma FP-0001294 121116

STO Vemulawada Penta Rajamani FP-000094 88744

STO Tandoor Narsamma 07-001634/FP 195114

STO Sathupally M. Satish 2049/FP/15 125600

DTO Karimnagar B. Gayathri FP-001293 82427

DTO Warangal(U) T. Madan Mohan Rao 09-SGC-014537 116990

STO Kaghaznagar Mehra Begum 1330/2008 94820

DTO Warangal P.Lingaiah 09-004104-FP 67528

Ramchandar 09-00-4147/FP 33658

STO Utnoor NaithamIsruBai PW/ADB/FP-0001407 39953


69

STO Khanapur V.Santhamma I&CAD/AMS/S/

0002016 258579

K Laxmi ADBFP0001255 4229

STO Mancherial E.Deena 01-006241/sp 255625

DTO Adilabad Rehma AH-ADB-1983 FP 9571

K.Suvarna R&B-ADB-FP1253 52571

DTO Medchal Gangu Bai 0028-SP-2006-07 283107

Total 9,79,162

Annexures 3.3.5

Excess Payment of AQP+DR

Name of DTO/ STO Name of Pensioner PPO No Period of drawal Excess Amount of AQP+ DR

paid (Rs)

STO Alair M Narsaiah 04-SGC-006223 24.01.2017 to

31.01.2017 3860

STO Narayankhed G. Padmamma 05-S-002208/FP 06/2016 to

01/2017 16203

STO Deverakonda T. Parvathamma 04-F-001150 02/2010 to

01/2017 108824

DTO Medak Bhoolaxm 05-S-002737-F 07/2015 to

01/2017 43260

STO Bhadrachalam M. Venkamma - 09/2015 to

02/2017 22664

Total 1,94,811

Annexures 3.3.6

Excess payment due to non - effecting cut from retirement gratuity

Name of STO Name of Pensioner GPO /PPO NO. Excess Amount paid (Rs)

STO Husnabad V.T. Venkateshwarlu 03-018269/RG 205775

STO Andole Aruna Bai 05-009804/SP 15080

Total 2,20,855

Annexures 3.3.7

Excess payment due to Allotment of double pension ID Numbers

Sl.No. Name of DTO/APPO Name of Pensioner PPO No Excess Amount paid

(Rs)

1 DTO Nalgonda Gulam Yaseen 04-013732-SP 204178

2 APPO Secunderabad Mohd Ibrahim 06-07101/SP 81919

Total 2,86,097


70

Annexures 3.3.8

Family Pension paid beyond time limit

Sl.No. Name of DTO/APPO Name of Pensioner PPO No Excess Amount paid

(Rs)

1 APPO Nampally G. SriLaxmi 06-017730/FP 1,86,508

Annexure 3.3.9

Non restoration of Commuted Value of Pension

Sl. No.

Name of APPO

Name of Pensioner PPO No Date of payment

of CVP Date of

Restoration of CVP CVP/pm in

Rs.

1

Motigalli

Ratnakala Dixit 06-S-041300 23-07-1999 24-07-2014 898

2 Rafi Ahmed 06-SGC-045775 26-02-2001 27-02-2016 2780

3 Vasisth Raj Saxena 06-S-016908 05-07-1999 06-07-2014 358

4 Janbagh Kaneez Fatima 06-S-043218 11-05-2000 11-05-2015 1694

5 Malakpet KaneezHussaini 06-S-025615 18-03-1994 18-03-2009 577

6

APPO Tarnaka

Kishan 06-SGC-042367 16-02-2000 18-02-2015 2050

7 Daisy 06-SGC-043610 26-06-2000 26-06-2015 2510

17-08-2001 17-08-2016 90

8 B.Lalitha 06-SGC-044461 29-09-2000 29-09-2016 1661

Annexure 3.3.10

Short payment of pension due to wrong consolidation

Sl. No

DTO/STO Name of the

Pensioner PPO No Reasons for short Payment

1

STO Alair

Pochaiah PR-YDR-315-

2017

Local Audit authorized Rs. 6930/- pm towards Pension but wrongly noted in system as Rs. 6475/-, Pension Paid Rs. 6475/- instead of Rs.

6930/-from 01.10.2016.

2 K Rambai A5-NLG-FP-

006357

EFP authorized @ Rs. 4085/- from 09.01.2009 up to 08.01.2016 and thereafter FP @ Rs. 2451/- under RPS 2005. However from

09.01.2016, FP is being paid @ Rs. 5058/- by consolidating Rs. 2451/- of RPS 2005 directly to RPS 2015 instead of consolidating it under RPS

2010 and then 2015.

3 K Salamma A5-NLG-FP-

006520

Local Audit revised EFP @ Rs.7640/- and FP @ Rs. 4584/- under RPS 2010 but the same was wrongly entered in system as FP @ Rs. 2516/-. Under RPS 2015, FP was consolidated from Rs. 2516/- and paid @ Rs.

5192/-. The FP has to be consolidated from Rs. 4584/-.

4 STO

Nelakondapally

K.R.K.Ratna Prasad

10-011167/SP

Authorised SP @ Rs.2,263/- pm wef 01-08-2011 in RPS 2010 scales with clear instruction in the authorization that “ Pension may be raised to minimum from time to time” The treasury disbursed /paid the SP of Rs.2,263/- pm instead of Rs.3,350/- pm (Minimum pension under RPS

2010 scales) during the period from 01-08-2011 to 31-03-2015. Further SP was consolidated under RPS 2015 scales on Rs 2,263/- and paid

Rs.4,671/-. This has resulted in short payment of pension under RPS 2010 and 2015 scales @Rs.1,067/-pm (3,350 –2,263) and Rs.2,243/-

pm (6,914 – 4,671) respectively.

5 S. Bhasker Rao 10-SGC-007732 Authorised SP @ Rs.8,953/- and NFP @ Rs.5,372/- in RPS 2005. SP and


71

FP revised to Rs.9,013/- and Rs.5,408/- respectively. Pensioner expired on 10-12-2007. Under RPS 2015 scales, FP consolidated @ Rs.5,372/-

instead of Rs.5,408/- resulting in short payment of pension.

6

STO Parigi

V. Krishnaveni 329/A2/FP/201

0-11

Pension was consolidated to Rs. 6,377/- under RPS 2015 scales taking the basic pension as Rs 3090/- instead of Rs.3,350/- (minimum pension

to be paid under RPS 2010 scales). This resulted in short payment of pension from 1-2-2010.

7 K. Prabhavathi 07-001656

Pension was consolidated to Rs.5,857/- from Rs 3090/- under RPS 2015 scales taking the basic pension as Rs. 2838/-pm instead of Rs. 3,350/-

pm (minimum pension to be paid under RPS 2010 scales). This resulted in short payment of pension from 1-2-2010.

8 DTO

Nagarkurnool

Hussainamma LF-MNR-SW-

F001435

Authorised NPF @ Rs.524/- under RPS 1993. Eligible for NPF @ Rs.7206/- under RPS 2015 scales but paid Rs.3973/- due to wrong

consolidation. This resulted in short payment of pension amounting to Rs.1,73,179/-

9 STO

Devarakonda

P. Devi 04-004174-FP Paid family pension of Rs 6500/- instead of Rs 7139/- under RPS 2015 scales after consolidation from RPS 2010. The short payment worked

out to Rs. 11,648/- from 08/5 to 02/17.

10 STO

Nidamanoor

Rajiya A5/NLG/LB/000

716

Family pension @ Rs.8,698/- should be paid from 4/2015 instead of Rs. 6,914/-. Wrong consolidation resulted in short Payment of family

pension to the tune of Rs. 50,755/-.

11 DTO

Karimnagar

A. Mohini FP-001290

Family Pension @ Rs.3086/- paid from 28-5-2014 under RPS 2010 scales and Rs.6500/ under RPS 2015 scales which is incorrect. The

pensioner is entitled basic pension of Rs.5,599/- from 28-5-2014 and Rs.11,544/- from 1-3-2015 This resulted in short payment of Rs.

1,39,265/-.

12 STO

Jadcherla Ambuja Ramesh

11-FG-003054 NFP was erroneously taken as Rs.6,687/- instead of Rs.6,887/- while paying revised pension under RPS 2005 Scales. This resulted in short

payment of NFP under RPS 2005, 2010 and 2015 scales.

13 APPO

Nampally Sulochana

06-SGC-067604/FP

Authorized EFP @ Rs.12607/- under RPS 2005 scales upto 10.09.2015 but was paid upto 30.09.2014, resulting in short payment of pension

amounting to Rs.1,61,495/-

14 APPO

Motigally Md. Abdul

Jakkar Khan Pol/H/5970/SP

Authorized SP @ Rs.7,234/- under RPS 2010. SP revised to Rs.7,442/- vide Order No.1140/6/N/2013 dated 23-03-2013. But under RPS 2015, the SP was consolidated from Rs.7,234/- instead of Rs.7,442/- resulting

in short payment.

15 APPO

Secunderabad

K. David Nelson

06SGC026844 Authorised SP @ Rs.3524/- under RPS 1993. Consequently, due to

wrong consolidation under different RPS resulted in short payment of pension to the tune of Rs.1, 39,974/-

16 C.Lakshmi Bai 06-018828/FP

Authorized EFP @ Rs.7220/- from 9/4/2014 under RPS 2010 and @ Rs.15,290/- under RPS 2015 but she was continuously paid Rs.7220/-instead of Rs.15290/-. This resulted in short payment of pension to the

tune of Rs.40,023/-

Annexure 3.3.11

Non payment of Additional Quantum of Pension + DR thereon

Sl.No. DTO/APPO Name of

pensioner PPO No.

Date of Birth as per PPO

Date of eligibility of AQP+DR

1 DTO Khammam P Philips 10-S-001168 22/01/1931 01/02/2010

2 APPO Malakpet K. Anasooya 06-S-0613622/FP 01/07/1935 01/07/2010


72

Annexure 3.3.12

Short payment of Family Pension

Sl.No Name of the

pensioner PPONo.

Sanctioned year Amount paid

Amount actually due

Diff Rs. Period

paid from 2005 2010

1 K. Savitri POL/H/7423 1505 2778 3107 6914 3807 01/16

2 C. Stevenson 17942/FP 4935 - 2331 18471 16140 05/15

3 Ghousia Begu 06-016676/FP - 3756 4652 7550 3098 12/15

4 Sarala Devi 5849 2331 6914 8722 1808 12/13

5 Sumitra Bai 06-069491/FP 7890 8777 16280 7503 12/15

6 K. Lakshmana

chary 056042/FP 4508 3075 16872 13797 10/14

7 P. Sri Sai Charan

4908 1379 1379 7206 5827 01/14

8 Gajra Bai 717/FP 4458 8224 9199 975 09/15

9 P. Shyamal 65724 4650 9596 17404 7808 10/15

10 Prabhavati 19533/FP 8536 9596 17611 8015 10/15

11 N. Kavatha POL/H1/7343 3873 4345 7992 3647 12/15

Annexure 3.3.13

Undrawn pension for more than one year

Sl No Name of the DTO/STO/APPO No of cases

1 DTO Bhadrachalam 2

2 STO Madhira 1

3 DTO Nagarkurnool 1

4 STO Boath 1

5 APPO Chandrayanagutta 12

6 APPO Panjagutta 4

7 APPO Narayanguda 221

Total 242

Annexure 3.3.14

Delay in first payment of pension

Sl No Name of

STO/APPO Name of the

pensioner PPO NO

Date of receipt in STO/APPO

Date of first payment

Delay in days

1

APPO Chandraya

nagutta

D Shyam Sunder POL/H/02339/F 02/04/16 16/07/16 104

2 M.A.Majid 06-018829/FP 24/05/16 08/06/16 15

3 Venkat Samba Siva

Reddy 06-018705 03/06/16 18/06/16 15

4 R. Swaroopa Rani Medical/Hyd/2336/15 23/07/16 09/08/16 17

5 V.Goutham Raj 06-093241/RG 02/09/16 19/09/16 17

6 Hajera Begum Med//Hyd/2310/FP 28/11/16 21/12/16 23

7 STO CH. Pentaiah GPO NO. 87, 02/02/16 15/07/16 164


73

Andole 952/B1/SA/SRD/15-1

8 S. Laxmi 05-012702/SP 10/06/16 08/10/16 110

9 S. Laxmi GPO NO. 11, LR NO.

176/A3/SA/S 04/06/16 18/08/16 75

10 B. Krishna BCD/MDK/2425/SP/16 10/10/16 24/12/16 65

11 S. Nagamani 05-003020/FP 27/06/16 31/08/16 62

12 M. Rangamani 05-012468/SP 19/01/16 16/03/16 54

13 M. Surender Reddy ZPHS/MDK/1558/SP/16 27/06/16 04/08/16 37

14 MD.Kaseem Ali MPDO/MDK/844/SP/16 26/04/16 01/06/16 35

15 K. Sadashiva Goud 05-012746/SP 27/06/16 04/08/16 35

16 Padma Damodar 05-012739/SP 28/06/16 04/08/16 35

17

STO Patancher

u

Aliya Zishan 05-012735/SP 07/04/16 26/11/16 145

18 Kaja Premavathi 05-POLFF-000170 18/10/16 21/02/16 92

19 Nirupa Rani S 05-012860/SP 21/09/16 13/12/16 78

20 J.Narsimha Rao 05-012908-SP 23/11/16 06/02/16 77

21 Jayaprakah B J 05-012784/SP 15/07/16 27/09/16 71

22 MD Shabuddin 05-012880/SP 04/10/16 07/12/16 63

23 V. Vishnu MEDICAL/2315/DCRG/16 26/09/16 28/11/16 55

24 T. Leelarani 05-012853/SP 08/08/16 27/09/16 50

25 Vijayakumari K S 05-012500/SP 19/01/16 10/03/16 48

26 Prem Prasad Sharma ITI/MDK/249/SP/16 03/03/16 19/04/16 47

27 Rekhi Ram Sharma ITI/MDK/250/SP/16 4/3/16 19/4/16 45

28

STO Ibrahimpat

nam

Yella Reddy M 07-007975/SP 23/04/14 26/06/14 63

29 K Urmila MPDO/RRD/

3360/SP/2014 23/07/14 23/08/14 31

30 K Ramulu 07-008152 23/08/14 30/09/14 36

31 Shima Reddy 07-008208/SP 03/10/14 05/11/14 32

32 D Surender Reddy 07-008458/SP 15/05/15 15/06/15 30

33 Anjaneyulu 07-08719/SP 24/11/15 14/12/15 20

34

STO Kodangal

Ramachandrappa 11-016737SP 13/07/14 01/09/14 49

35 Hymavathi B 11-004266FP 03/08/14 07/11/14 95

36 Prabhakar K 11-016799 18/08/14 10/10/14 52

37 Rachappa S 11-016894SP 01/10/14 20/11/14 79

Annexure 3.3.15

Payment of Pension Pertaining To Other Districts

Sl.No Name of the STO Name of the Pensioner PPO No PPO ID

1

Narayanpet

Smt Aruna S 06-SC-063958 17022449

2 Smt A.Ratnamma 06-F-008497 17024927

3 Sri Mohd.Adam 05-009206/SP 17028732

4 Smt.G.Yashoda 07-S-001748 17019578

5 Sri Kistappa 05-008747-SP 17025510

6 Smt.Syedaza pasha 12-SGC-006128-FP 17021765

7

Hayathnagar

Rampally Prameela 03-S-02559 14005150

8 P Indira Devi 18-S-009110-FP 14033504

9 Surya Narayana 14-SGC-010787 14004780

10 G Seetha Mahalakshmi 20-S-005082-F 14005174


74

11 K Vijayalaxmi 11-003912-FP 14033732

12 M Anjaiah 04-SGC-008502 14006028

13 K Raghunadha Rao 18-SGC-023262 14007054

14 P Seetha Laxmi 22-015242-SP 14031480

15 A Anjaneyulu 17-SGC-007199 14031957

16 Skaik Rasool Saheb 16-SGC-011852 14005288

17 Zaheeda 04-10421-FP 14032093

18 H Janardhana Rao 04-SGC-005037 14003143

19 K Vasudevaiah 11SGC-006124 14004865

20 M Mallesham 11-012504-SP 14031241

21 P Murali Mohana Rao 04-SGC-005288 14002777

22

Ibrahimpatnam

B.Vidyasagar Raju 06-SGC-054290 14007005

23 Mahamood 10-SGC-007025 14005222

24 C.Mohan Reddy 06-SGC-044480 14006109

25 K.Vijayalakshmi 04-014428/SP 14035194

26 M.Aananda Dayalu 24-SGC-007311 14007103

27 Bharatamma 04-S-004158 14006342

28 K.Anantachary 11-SGC-010828 14033596

29 Ammayee 02-002871/FP 14032695

30 C.Sheshamma 11-SGC-007392 14004863

31 K.Srihari 11-012691-SP 14031286

32

Medchal

M. Venkateswarlu 18-SGC-024238 14005111

33 Ch.Vijaya Lakshmi 05-002345-FP 14007383

34 Ch. Amrutha Lakshmi 18-SGC-020426 14007212

35

Rajendernagar

Y Sarojinamma 20-5-008898 14031891

36 N P Sangi Reddy 15-SGC-010539 14004732

37 YFN Stripcs 20-5-008104 14031892

38 Bhima Shankara Rao 18-5-002505 14000481

39 VijayaKumar P 18-SGC-14662 14005934

40 K Kistappa 16-017257/SP 14031795

41 T Bala Gangadhara Raju 04-SGC-005934 14000303

42 Sarojini Bai D 24-SGC-006869 14032440

43 V Neerajanamma 11-SGC-005608-SP 14032530

44 M Krishnaiah 02-009286/SP 14035454

45 Mohd Abdul Rasheed 11-SGC-006779 14034242

46 Venkateswara Rao D 06-064873-SP 14032016

47 Ramabhadra Raju G 15-SGC-009524 14004965

48 C Sesha Ratnam 21-SGC-015744 14000224

49 P Govinda Rajan 06-SGC-059524 14006054

50

Vikarabad

Sharabhalinga A 06-SGC-049777 14005326

51 M.Anandakumar 06-SGC-057471 14034201

52 D.Kalavathi 04-003591/FP 14035237

53 K.Prakasham 11-013326/SP 14033106

54 Susheela Bai 06-SGC-046637 14005593

55 Joseph K 11-014294/SP 14034120

56 T.Narahari Rao 06-SGC-050572 14002411

57 G.Mallaiah 06-SGC-062182 14034828


75

58 Smt.Erramma 06-S-008472-FP 14002012

59 K.Purushotham Reddy 06-SG-021506 14033007

60

APPO Secunderabad

D.Pochaiah 05-SGC-06138 65000254

61 D.Seetha 10-S-002432/FP 65000259

62 G.RameshBabu 07-006852/SP 65013072

63 Ch.SuryaPrakashRao 18-S-0013953 65013035

64 RamanujaDass C. 07-008547/SP 25034599

65 R.PrabhakaramRao 07-006404/SP 65012873

66 G.ArunaLekha 09-SGC-08542 65000876

67 D.Padma Reddy 05-S-002718 65000835

68 M.KanakaDurga 23-SGC-005933 65000570

69 L.Suseela 21-S-011385/FP 65013541

Annexure 3.3.16

Delay in payment of Obsequie Charges

DTO/STO Name of Pensioner PPO No Date of Death

of Pensioner

Date of

payment of

Obsequies

charges

Delayed by

STO Kodangal

P Mogulaiah 11-SGC-008673 13-01-14 16-04-14 3 months

Meharunnisa Begum AHD-MBNR-4487-FP 13-03-14 05-08-14 5 months

Zohra Begum LF-RR-00360-F 27-04-14 16-09-14 4.5 months

Laxmamma A2-SA-MBNR-MEDI-S-

002854 19-02-15 02-04-15 1.5month

Chandrappa HEALTH-237-2015-SP 14-09-14 23-11-14 1.5 months

Rukkuma Bee 11-F-000253 31-10-15 04-02-16 3 months

DTO Medchal

D Kausalya 07-F-000547 27-02-13 18-06-14 4.5 months

M Kistaiah 07-PFF-000019 18-08-14 19-11-14 3 months

Y Devamma 001688-F 22-06-14 04-02-15 6.5 months

P Yadamma SPCT-HYD-SP-006761-

FP 20-04-15 06-08-15 4.5 months

Gori Bee 10-S-FP 13-05-15 03-09-15 3.5months

STO

Ibrahimpatnam

Y Vajramma SW/RRD/2032/SP 20-02-15 21-07-15 5 months

Narasamma POL-RR-RP-000657-FP 09-06-15 14-08-15 2 months

Khadeeja Bee 10-S-001221-FP 23-07-15 14-12-15 5 months


76

Annexure 3.3.17

Non consolidation of pension under RPS 15

Sl.No. Name of STO/APPO No. of Pension cases


2 STO Husnabad 2

3 STO Sadasivpet 6

4 STO Patancheru 3

5 DTO Kothagudem 4

6 STO Zaheerabad 25

7 DTO Nagarkurnool 1

8 STO Yellandu 8

9 DTO Sangareddy 80

10 STO Narayankhed 21

11 STO Andole 31

12 STO Kodangal 5

13 STO Shadnagar 1

14 STO Parkal 5

15 STO Ghanpur 20

16 DTO Medak 102

17 STO Bhainsa 8

18 STO Mudhole 3

19 STO Wankidi 1

20 DTO Narsapur 1

21 STO Siddipet 7

22 DTO Vikarabad 9

23 DTO Medchal 48

24 STO Rajendernagar 2

25 STO Mothkur 2

26 STO Kodangal 5

27 APPO Secunderabad 11

28 APPO Tarnaka 5

Total 422

Annexure 3.3.18

Drawal of Two Pensions from Two different Banks/Account Numbers

DTO / STO Name of

Pensioner PPO No Name of the bank/branch

DTO Nizamabad

Sayeeda Begum 02-008077/SP 62093520746 SBH Ahmedpura, NZB

01-FG-001987 074910100153211 AB Badabazar, NZB

H Hemalatha SP-004032 62046137427 SBH PB COMPLEX, NZB

02-F-000274 059610011180204 AB, HYD ROAD, NZB

Katam Sayavva ICAAD/NZB/2068/SP 6204111407 SBI PRAGATHI BHAVAN COMPLEX, NZB

02-F-000723 180122010000268 COOP CB,YELLOMSUHA BR

P Bhagya Laxmi 000160 SP 179210100036534 AB NZB


77

02-F001068 10593040204 SBI NZB

STO Bodhan

Ch. Pattabhi Ramaiah

02-SGSC-004554/SP 35192030000017 Syndicate Bank Varni Branch

02-SGC-004091/FP 186, Syndicate Bank, Varni Branch

Karnamma

SP-009314 52078232877 SBH Bodhan

02-F-001276 35112030001443 Syndicate Bank Bodhan

Ahmadi Begum 02-009073/SP 35112200016441 Syndicate Bank Bodhan

02-007894/SP 62440435803 SBH BODHAN

Annexure 3.3.19

Drawal of two pensions from two different Sub Treasuries

Sl.No. NAME ID NO.

PPO No. NAME OF THE

DTO/STO BANK A/C NO.

1 K. Sulochana19006168 04-F-000593 Nakrekal 52145568245

SBH NAKREKAL K. Sulochana19021262 04-012075-SP Nalgonda

2 K. Rathnamma19021505 A3-NLG-SP-SW-006858 Nakrekal 62206696558

SBH NAKREKAL K. Rathnamma19009888 A3-NLG-SP-004979 Nalgonda

Annexure 3.4.1

Short payment of interest

DTO GPF A/c No. Name DOR Date/Month of FW finalization

Int. allowed

upto

Int. to be allowed

upto

Nizamabad

18-075-0127 P Pochaiah 31.05.16 10.11.16 6/16 10/2016

18-147-0159 B Gangadhar 30.09.16 24.11.16 9/16 10/2016

18-146-0131 R Swaroopa 30.06.16 07.11.16 7/16 10/2016

18-082-0112 Kursheed Bee 31.07.16 04.11.16 8/16 10/2016

18-075-0282 B Narsaiah 31.10.16 19.12.16 10/16 11/2016

18-082-0125 M Vajramma 31.07.16 21.11.16 8/16 10/2016

18-075-0120 M Chandraiah 31.10.16 03.12.16 10/16 11/2016

Mahabubnagar

14-145-0371 P Kashanna 30.09.16 - 9/16 01/2017

14-109-0197 Syed Iqbal 17.08.16 - 8/16 11/2016

14-109-1463 Laxmaiah 12.06.13 - 6/16 11/2016

14-065-0134 Syed Moulana 31.08.16 - 8/16 01/2017

14-076-0583 M Bichya 31.05.16 - 06/16 08/2016

14-145-0164 P Ramulu 31.05.16 - 05/16 09/2016

Adilabad

19-075-0014 K Lachman 7.11.12 3/16 11/12 4/2013

19-082-0354 S.Mallikarjun 8.2.16 6/16 2/16 5/2016

19-101-0109 U Narasimhulu 16.5.16 1/16 5/15 11/2015

19-147-0134 U.Ramulu 6.7.15 2/16 7/15 1/2016

19-101-0158 V.Srinivas 31.8.15 4/16 8/15 2/2016

19-095-0136 B.Sukuram 25.7.14 1/15 7/14 1/2015

19-082-0606 M.Chand Singh 31.5.16 1/16 1/15 7/2015


78

Annexure 3.4.2

Ineligible interest paid

DTO/STO GPF A/c No. Name DOR Ineligible interest paid for the

subscriptions

DTO Nalgonda

23-104-0314 Ch Shama Bai 31.03.16 1/16, 2/16, 3/16 @ Rs.5000 pm

23-145-0107 B Yadagiri 30.04.16 2/16, 3/16 @ Rs.5000 pm

23-101-0255 B Ramakrishna 30.04.16 2/16, 3/16 @ Rs.5000 pm

23-109-0309 Ch Roshaiah 30.04.16 2/16, 3/16 @ Rs.5000 pm

23-101-0318 Mohd. Khaja Mohiuddin 30.06.16 4/16, 5/16 @ Rs.3000 pm

23-095-0171 P Ushaiah 31.05.16 3/16, 4/16 @ Rs.2000 pm

23-145-0147 C Aruna 31.05.16 3/16 @ Rs.15000 pm

23-101-0150 M Parvathamma 30.06.16 4/16 @ Rs.10000 pm

23-131-0102 V Krupadanam 31.05.16 3/16 @ Rs.10000 pm

23-095-0129 Md.Khaja Moinuddin 31.05.16 3/16 @ Rs.10000 pm

23-143-0110 K Purushotham 31.05.16 3/16 @ Rs.8000 pm

23-075-0213 D Venkateswarlu 30.06.16 4/16 @ Rs.5000 pm

DTO Nizamabad

18-075-0127 P Pochaiah 31.05.16 3/16 @ Rs.5000 pm

18-147-0159 B Gangadhar 30.09.16 7/16 @ Rs.7000 pm

18-146-0131 R Swaroopa 30.06.16 DA of 4/2016 @ Rs.7696

18-082-0112 Kursheed Bee 31.07.16 5/16,6/16,7/16 @ Rs.3000 pm

18-075-0282 B Narsaiah 31.10.16 8/16 @ Rs.10000 pm

Annexure 3.4.3

Class IV GPF accounts with minus balance to the end of March 2016

DTO No of Accounts Amount (Rs)

Nizamabad 24 (-)282458

Sangareddy 32 (-)3493323

Karimnagar 11 (-)114747

Nalgonda 21 (-)1200283

Warangal (U) 4 (-)40944

Adilabad 1 (-)78022

Total 93 (-)52,09,777

Annexure 3.4.4

TA not posted in GPF Account

Sl.No. District Name of the Subscriber GPF A/c No Presumed TA (Rs)

1 DTO Sangareddy Shivaram 017-065-0114 150000

2 DTO Karimnagar Sarojini 020-004-0375 30000

Total 180000


79

Annexure 3.4.5

Non recovery of TA

Sl.No. Name of DTO Name of Subscriber GPF A/c No. TA Amount (Rs)

1 DTO Sangareddy Kemmasaram Manemma 017-101-0357 150000

2

DTO Karimnagar

Mohammed Jamalauddin 020-138-0112 100000

3 GudepuVenkatamma 020-007-0182 124000

4 Thodupunoori Srinivas 020-006-0729 42000

5 MuddasaniMuneeshwar 020-035-0104 105000

6 JanampallySurender Reddy 020-004-0284 52000

7 Mahamad Baba 020-016-0671 45000

8 NuneParasaRamulu 020-006-0771 30000

9 NarukvllaVidyasagar 020-016-0752 21000

10 DTO Nizamabad

JulakantiVenkanna 018-026-0113 68000

11 Waghmare Arjun 018-122-0131 50000

Total 787000

Annexure 3.4.6

Recovery of TA in more than 36 installments

Sl. No. Name of DDO Emp ID Name of Govt. servant Rate of

Instalment

No. of

Instalment

1 Head Master, Govt. TW

Ashram High School,

Cheepurugudem,

Dammapeta Mandal

1616515 J. Venkateswar rao 5000 70

2 1628307 K. Venkateswarlu 3000 70

3 1611923 L Pulla Rao 3000 70

4 1616328 N. Nagaraju 5000 70

5 1611756 B. Satyanarayana 1000 70

6 1628137 k. Seetha ramulu 2000 50

7 Head Master, Govt. TW

Ashram High School,

Kinnerasani, Paloncha

mandal

1606189 V. Satyanarayana 8000 95

8 1612019 V. Bakkyya - 70

9 1613262 B. Bhadramma - 71

10

Head Master, Govt. TW

Ashram High School,

Kamalapuram,

Mulakalapally mandal

1616334 L. Rajendra Prasad 3000 70

11 1628350 P. Babu 12500 70

12 1628357 Veera Bhukya 7000 70

13 1629961 B. Suramma 12500 70

14 1634248 B.. Ram 8500 70

15 1634310 M. Venkateswarlu 11380 70

16 1611915 B. Veeraiah 6000 90

17 1634182 V. Ramarao 5324 90

18 1628236 D. Atchamma 4646 90


80

Annexure 3.4.7

List of Non-transfer of GPF accounts from Class IV to Class III

Sl No Name of DTO /STO Name Employee ID GPF A/c No Designation

1 STO Mahadevpur

Inamil Mohammed 1527822 200110202 Agricultural Extension

Officer

2 Srinivas Kola 1500294 200220318 Jr.Asst

3 STO Armoor

G Rajeswar Shaik Mahaboob

- - Sr. Asst

4 - - Jr.Asst

5 STO Sultanabad Jawahar Botham 15177 107743 MHS(M)

6 STO Patancheru Nagabhushanam Mamilla 1800168 - Proh & Excise

Constable

7

STO Husnabad

Ravinder Reddy Panyala 1519208 - Panchayat Secretary

8 Raja Komurarah Kuthadi 1538924 - Field Assistant

9 Mazhar Mohammed 1520106 - Junior Assistant

10

STO Bhadrachalam

K Lalitha Kumari

- FNO

11 Laxman Das, E 1612244 - Forest Beat Officer

12 Laxmaiah J 1613473 - Forest Beat Officer

13 Chandramohan P 1613503 - Forest Beat Officer

14 Chandramohan P 1631369 - Forest Beat Officer

15 Ganga Bhavani P 1631372 - Forest Beat Officer

16 Veerendar M 1613506 - Forest Beat Officer

17 STO Kalwakurthy

Anasuya D - 0140650145 Record Asst

18 Fahima Sulthana - 0140640205 Record Asst

19 DTO Sangareddy

Shivaram 1819101 - Typist

20 Mohammed Rafiuddin 1814766 - Typist

21 STO Narayankhed Ashok Ch 1821847 - Junior Assistant

22 STO Andole Badri Prasad Sara 1824946 - Warden/Matron Gr-II

23

DTO Nagarkurnool

Ganesh. M - 0140770664 Hostel Welfare Officer

24 Srinivasulu. S - 0140640163 Record Asst

25 Jangi Reddy. M - 0142410128 Record Asst

26 Rawoof Abdul -- 0142410112 Record Asst

27 Balaswamy .G - 0142410164 Record Asst

28 STO Kollapur

Jayasheema Reddy Patel - 0141090565 Jr. Asst.

29 Lakshmana Swamy T - 0141090470 -

30

DTO Karimnagar

J. Rajaram 1539780 020-016-0201 MNO Gr.I

31 V.Narayana Raju 1539783 020-016-0265 MNO Gr.I

32 Abdul Abid 1533401 020-016-0677 Radiographer

33 K. Lakshminarayana 1539771 020-016-0236 MPHA

34 Sangeethan Har 1501038 020-016-0224 JA

35 M. Ramchandraiah 1551511 020-016-0749 SA

36 STO Ghanpur Suresh Pasunari 2122817

J.V.O

37

DTO Warangal(U)

J.Johnson 2107439 0211080325 M N Orderly Gr.I

38 L.Bheemanna

2107813 0211080120 M Nursing Orderly Gr.II

39 S.Kumara Swamy 2107815 0211080423 M Nursing Orderly Gr.II

40 N.Rajitha 2106184 0210580175 Jr.Asst

41 G.Ramesh 2120278 0210950146 Jr Asst

42 STO Kodakandla Madipelly Sreenivas - - Jr Asst


81

43 STO Achampet

Satyavathi Srisailam - 0141220121 Jr.Asst

44 Parvathamma Kommu, - 0141220192 Jr.Asst

45 STO Yellandu

N Rama Rao 1634404 - Jr Asst

46 G Sunder 1601916 - Typist

47 DTO Gajwel Sri Maruthi 1811007 - Sr. Accountant

48 DTO Narsapur Bhoopal Reddy G 1802326

- Sr. Accountant

49

DTO Medak

Gangadhar Basam 1815035 - Junior Assistant

50 Gopal Dobbala 1801391 - Driver

51 Gangamma Nahankali 1814907 - Senior Assistant

52 Ramulu Sandiri 1800745 - Typist

Annexure 3.4.8

Class IV GPF subscriptions less than the minimum rate (4%)

Sl.No

DTO/STO Name GPF A/c No

Subscription

(Rs)

1

STO Alair

S Mallesh 0231450105 400

2 Kotaiah K 0231450405 500

3 T Sanjeeva Reddy 13896-ZP 1000

4 G Ravindra Chary 14039-ZP 1000

5 STO Metpally T Devaiah 0200220109 500

6

DTO Karimnagar

M. Lava Kumar 020-016-0590 300

7 RachakondaMeenaiah 020-016-0697 200

8 Narukula Sailu 020-016-0710 200

9 Gajjla Srinivas 020-016-0714 200

10 Muhammad Athar 020-016-0762 200

11 Dayavala Suresh 020-022-0401 300

12 Sammeta Kankavva 020-035-0113 300

Annexure 3.4.9

Non Payment of amount towards Social Security cum Booster Scheme

SL.

No. NAME OF THE SUBSCRIBER ACCOUNT No. DATE OF DEATH

FW AMOUNT

AUTHORISED

1 P. VENKAIAH 0220750231 03-10-15 1,46,645

2 MD.FAHEEM 0220770147 16-02-16 2,07,913

3 M. RAMESH BABU 0220750424 25-11-15 2,76,733


82

Annexure 3.4.10

GPF subscriptions without GPF Account Numbers

DTO/STO Name of the Employee Designation ID NO Subscription

STO Kalwakurthy Venkataiah D HM 1716142 2000

Manjusree A SGT 1716376 2000

DTO Nagarkurnool Krishna Nenavath Operation Theatre

Assistant 1751702 1000

Annexure 3.4.11

Multiple GPF Account numbers and ID No for same subscriber

Sl.No Name of the GPF Subscriber GPF A/c No Emp.ID No DDO

1 PiduguRajesham

Attender

020-016-0643 1553018

Dy. C S G CH Peddapalli

020-016-0789 1553019

020-016-0222 1551798

020-016-0597 1552695

020-016-0683 1551799

020-016-0698 1551800

020-016-0744 1552801

020-016-0766 1551803

020-016-0772 1551487

020-021-0161 1551774

020-142-0131 1551773

2 Jeshetti Raja Venkata

Narasimha Prasad Junior Assistant

020-001-0272 1532443

MUN MEG COURT HUZURABAD

020-059-0111 1532758

020-059-0112 1532759

020-059-0113 1532757

020-059-0114 1532761

020-059-0115 1532762

Annexure 3.5.1

Non obtaining of Strong Room Fitness Certificate

Sl.No Name of the STO

1 STO Zaheerabad

2 STO Huzurabad

3 STO Kalwakurthy

4 DTO Hyderabad (U)

5 STO Narayankhed

6 DTO Sircilla

7 DTO Warangal(U)

8 STO Achampet


83

Annexure 3.5.2

Items lying idle in Strong room (safe custody)

Sl.No. Name of the STO No of items/articles lying idle


2 STO Mahadevpur 5

3 STO Armoor 8

4 DTO Nizamabad 31

5 STO Mallail 3

6 STO Bodhan 3

7 STO Banswada 6

8 DTO Hyderabad(U) 168

9 STO Parkal 9

10 STO Kollapur 1

11 DTO Sircilla 2

12 STO Bheemadevarapally 1

13 DTO Nalgonda 74

14 DTO Peddapally 2

15 STO Kaghaznagar 2

16 STO Boath 14

17 STO Narasampet 10

18 STO Nirmal 33

19 STO Mudhole 18

Total 391

Annexure 3.5.3

Short recovery of TSGLI

Sl.

No

Name of the

Employee ID No. Policy No. Basic Pay

Minimum

Subscription

TSGLI

subscribed

Short

subscription

1 Srinivasamma

Gazzetted .HM 1504376 652108 78,910 2000 200 1800

2 Ananda Chary P.

School Asst. 1541135 501457/A 43,680 1400 250 1150


84

Annexure 3.5.4

Recovery of Subscription without TSGLI policy Numbers

SL NO. DTO/STO Name of the Employee Designation ID No DDO

1

STO Sultanabad

Ram Chandram S VRO 1539861

Tahsildar Dharmaram Mandal Peddapalli

Dist

2 Rajaiah K VRO 1543893

3 Ramesh S VRO 1544043

4 Thirupathi J VRO 1547696

5 Vamshi V VRO 1557097

6

STO Kalwakurthy

Prasanth Kumar V B H M of Primary 1727460 -

7 Sekhar J Sec .Gr.Teacher 1729642 -

8 Malathi J -do- 1729645 -

9 Prakasa Rao B -do- 1730834 -

10 Gopal P -do- 1731414 -

11

DTO Nagarkurnool

Chandra Sekhar K Attender 1753424 PPrl,GJC,

Nagarkurnool

12 Abdul Khaja Pasha Attender 1760828 DWO,NGKL

13 CharavaakaniReddappa AE 1760884 Dy.EE,PR,SD,

Bijinapalli

14 SheelaAnchula

School Asst 1758881

HM,GAZ,GHS, Nagarkurnool

15 Gayathri Reddy K Med.Officer 1641892 MO,PP Unit,

Nagarkurnool

16

STO Kollapur

Dr.Sudheer Babu N CAS 1762147

Dy.Civil Surgeon, Govt.Civil Hospital, Kollapur

17 Ramathara P Staff Nurse 1756120

18 Sabeera Begum Thoty 1717027

19 Suresh Babu B Waterman 1734392

2021 Md Shakeel Ahmed O.S 1754098

22

DTO Warangal(U)

Suresh P AEE 2125820 EE,PR,VQC,Warangal

23 Kondaveeti Maaryran K

Multi Health

Asst.(F) 1627052 MO,MPHC,Velair,Warangal

24 Aswini Sailaja B CAS 2157805 AO,CKM Govt.Maternity

Hospital,Matwada,Warangal 25 Zeenath Sulthana CAS CAS 2157810

26 Prakash Rao D Ph. Gr.II 2107432

27

STO Achampet

Sri Prabhu P Lab Tech Gr-II 1717646 MO,PHC,Padara

28 Hanmanthu S MPHA 1763953 MO,PHC,Siddapur

29 Balamma T Sweeper 1753765 FDO, Amrabad

30 Chandu V VRO 1717317 Tahsildar, Achampet

31 Mathru Devasath VRO 1717318

32

DTO Peddapally

Sarangapani J Cook 1534626 HWO,Govt.BC Boys Hostel,

ODELA

33 Pravalika AEE 1557389 Dist.RWS & S Engineer,

Peddapalli

34 Lakshmi R Cook 1547995 Matron Ananda Nilayam, Orphanage, Peddapalli

35 Ramulu K Kamati 1556982

36

STO Gadwal

Buddanna Repalle S.G.T 1723691

MEO, Ieeja 37 Rangamma Boya School Asst 1753567

38 Habeebunnisa School Asst 1759162

39 Sri Hanumantha Reddy S.G.T 1726439


85

40

STO Kodangal

Gopal Reddy Bandagonda S.G.T 1732129

MEO, Doulatabad 41 Shanamma S.G.T 1754301

42 Swapna M S.G.T 1758784

43 Kavitha Agirishetty S.G.T 1759433

44 Nazia Sultana S.G.T 1760312

MEO, Kosgi

45 Laxmi Myadam S.G.T 1754316

46 Cheethala Devi Chikeni S.G.T 1754685

47 M Sakkubai S.G.T 1759204

48 Praveen Banu Hashmi S.G.T 1760294

49 Laxmi Manthani S.G.T 1760295

50 Ramesh Pasulodi S.G.T 1760296

Annexure 4.1

Outstanding Audit Objections

Sl.No Year No. of objections Outstanding Amount

1 2011-12 268 8107327

2 2012-13 655 19864821

3 2013-14 1,214 80893940

4 2014-15 592 340724246

5 2015-16 214 204274418

6 2016-17 329 10099980

Total 3,272 663964732

Annexure 4.2

Excess payment of Advertisement Charges

Sl.No. Major

Head DDO Name

No. of

Objections Amount

1 2220 The Asst Accounts Officer., I&PR Dept, Hyd, 6 4715776

Annexure 4.3

Excess payment of VAT

Sl.No. Major Head DDO Name No. of

Objections Amount (Rs)

1 2055 AAO, O/o Commissioner of Police,, Hyderabad CITY, 1 27937

2 2011 Accounts Officer, Legislature Dept., Secretariat, Hyderabad 1 17228

3 2055 Accounts Officer, Commissioner of Police, Hyderabad 2 77344


86

4 2055 Accounts officer, RBVRR Police Academy, Hyderabad. 2 7219

5 2055 Addl Director AND 1 8032

6 2202 Administrative Officer, Govt. Degree College for Women,

Begumpet, Hyderabad. 1 18569

7 2055 Administrative Officer, Intelligence Department, Hyderabad. 1 41320

8 2055 Assistant Accounts Officer, Commissioner of Police, Hyderabad. 1 2090

9 2056 Asst Accounts Officer, O/o Director General of Prisons &

Correctional Services, Hyderabad 1 1828

10 2041 Asst Accounts Officer, Regional Transport Authority,

Khairathabad, Hyderabad 1 22904

11 2055 Asst. Accounts officer, O/o Commissioner of Police, Hyderabad 2 10169

12 2051 Asst. Secretary, Public Service Commission, Hyderabad 8 210409

13 2052 Asst. Secretary, Finance(Claims) Dept., Secretariat, Hyderabad 2 23756

14 2011 Asst. Secretary, Legislature Dept. , Hyderabad 1 42421

15 2054 Audit Officer, Directorate of Audit, Hyderabad 1 5758

16 2055 Commissioner of Police, Hyderabad City 1 22791

17 2250 Deputy Executive Engineer, Endowment Department 1 1054

18 2052 Dy Secretary, DEO, Finance(Claims) Dept., Secretariat, Hyd 1 665615

19 2052 Deputy Secretary, Law Dept., Secretariat, Hyderabad 2 37547

20 2055 Director,RBVRR Police Academy, Octopus Hyderabad 1 239787

21 2055 Drawing Officer, Intelligence, Hyderabad 1 2966

22 2202 Principal, New Govt. Junior College,YMCA Secunderabad. 1 7223

23 2210 The Administrative Officer, Niloufer Hospital, Hyderabad 1 79186

24 2220 The Asst. Accounts Officer, IPR, Hyderabad 1 298932

25 2210 The Asst. Director(Admn.), Gandhi Hospital, Hyderabad 1 214751

26 2210 The Asst. Director(Admn.), Osmania General Hospital, Hyd 1 187107

Total 38 2273943

Annexure 4.4

Short/Non recovery of IT

Sl.No. Major

Head DDO Name

No. of


1 2202 Accounts Officer, O/o The Commissioner and Director of Collegiate

Education, Hyderabad. 2 6114

2 2055 Admin Officer, Intelligence Dept, Hyderabad 3 94964

3 2204 Admn. Officer NCC Group Headquarters Hyderabad 1 1

4 2055 Admn. Officer, O/o Director of Police Communications, Hyd 1 766291

5 2054 APAO(Bills), PAO, Hyderabad 1 42052

6 2250 Assistant Commissioner, Endowment Dept., Secunderabad 1 3326

7 2055 Asst Accounts officer, O/o Commissioner of police, Hyderabad 3 268493

8 2054 Asst PAO(Bills), PAO, Hyderabad 1 24105


87

9 2853 Asst. Director of Mines and Geology, Spl. Vigilance Squad, Hyd 1 6092

10 2054 Asst. PAO, PAO, Hyderabad 1 9005

11 2054 Asst. Pension Payment Officer, Malakpet, Hyderabad 1 2150

12 3475 Asst.Controller, Legal Metrology, W&M Dept. Hyd city Zone 1 1625

13 2054 Audit officer , Directorate of Audit, Hyderabad 1 5361

14 2204 Commanding Officer(T), Girls Batallion, NCC, Secunderabad 1 1

15 2052 Deputy Secretary, Law Department, Secretariat, Hyderabad 2 445100

16 2202 DY IOS Bandlaguda 1 3034

17 2202 DY IOS Charminar Mandal 1 6196

18 2251 Dy Secy to Govt., School Education Dept., Secretariat, Hyd 1 1

19 3451 Dy. Director, O/o The Commissioner ESD(Mee seva), Hyd 2 103486

20 2202 Gazetted Head Master, Govt. Boys High School, Petlaburz, Hyd. 1 34728

21 2202 Gazetted Head Master, Govt. High School, Moazzamjahi Road, Hyd. 1 28775

22 2202 Gazetted Head Master, Govt. High School, Moazzamjahi Road, Hyd. 1 21581

23 2202 Gazetted Head Master, Govt. Boys High School, Kurmguda, Hyd. 1 3252

24 2202 Head Master, Govt. High School, Chowrajinsi Hyderabad. 1 9502

25 2202 Head Master, Govt. High School, Shahgunj Hyderabad. 1 10947

26 2202 Head Master, Govt. Primary School, Mohamood Nagar-III,

Bahadurpura Mandal-II, Hyderabad. 1 1946

27 2055 Jt Commissioner of Police(Co-ordination), Hyderabad 1 24183

28 2011 Legislature Dept, Assembly Building, Hyderabad 2 21858

29 2052 Planning Dept 1 1626

30 2056 Principal, Institute of Correctional Administration, Hyderabad 1 40400

31 2217 Regional Deputy Director of Town & Country Planning, Hyd 1 1440

32 2030 Sub-Registrar, Bowenpally, Secunderabad. 1 12380

33 2205 The Assistant Director, Archives and Research Institute, Hyd 2 6621

34 3451 The Assistant Secretary to Govt., Energy Department, Secretariat

,Hyderabad 1 1

35 2040 The Manager (Gazetted), O/o The Deputy Commissioner (CT),

Punjagutta Division, Hyderabad 1 6710

Total 44 2013347

Annexure 4.5

Expenditure on Fixture

Sl.No. Major Head DDO Name No. of Objections Amount (Rs)

1 2210 The Superintendent, Niloufer Hospital, Hyderabad 1 639630

Total 1 639630


88

Annexure 4.6

Excess Payment

Sl.No Major Head DDO Name No. of


1 2055 Accounts officer, O/o DG&IGP, Hyd 1 4000

2 2053 Administrative Officer, Collectorate, Hyderabad District 1 28100

3 2203 AO, Govt. Polytechnic, Masab Tank, Hyderabad 1 93115

4 PAO,NEW

DELHI Asst Accounts Officer, Telanagana Bhawan, New Delhi 1 53901

5 3452 Asst. Secretary to Govt., YAT&C (PMU) Dept, Secretariat,

Hyderabad. 1 70000

6 2059 Divisional Accountant Officer (Works), (R&B) City Roads

Division, Hyderabad 1 4381

7 2055 Dy. SP, Police Computer Services and Standardization 1 9109

Total 7 262606

Annexure 4.7

Excess Payment of Pay Bills

Sl.No. Major Head

DDO Name No. of


1 2059 Divisional Accounts Officer(Works), O/o EE Roads Division, Hyd. 1 15050

2 2071 Asst Director (Admn), Gandhi Hospital, Secunderabad. 2 71383

3 2071 Accounts Officer, Commissioner, Dept of AYUSH, Hyderabad 1 22172

4 2406 Dy. Director, Forest Academy, Dulapally, Hyderabad 1 10381

Total 5 118986

Annexure 4.8

Short recovery of APGLI



1 2041 Asst Accounts Officer, Regional Transport Authority, Hyderabad 1 20125

2 2053 Tahsildar, Secunderabad Mandal, Hyderabad Dist. 1 3550

3 2506 Special Tehsildar II, Urban Land ceiling, Hyderabad 1 8621

4 2853 Asst. Director (Admn), Dept of Mines and Geology, Hyderabad 3 21521

5 3454 Asst. Director, Directorate of Economics and Statistics, Hyderabad 1 7550

6 PAO,NEW

DELHI Resident Commissioner, Telangana Bhavan, New Delhi 1 10625

Total 8 71992


89

Annexure 4.9

Grant-In-Aid related

Sl.No. Major Head DDO Name No. of Objections

1 2070 The Dy.Commercial Tax Officer(General)

O/o.Commissioner of Commercial Taxes, Hyd 1

2 2070 Accounts Officer, Scheduled Caste Development Dept 1

3 2225 Assistant Secretary to Government, General Admin. Dept 1

4 2235 Office of the Commissioner, Rural Development, Hyd 2

5 2235 Office of The Director, Women Development and Child

Welfare Department, Hyderabad. 2

Total 7

Annexure 4.10

Details sought for Salary/Pension grant


1 2205 The Secretary, Grandhalaya Samstha, Hyderabad 1

2 3451 Joint Director, I T, Electronics and Communication Dept 1

Total 2

Annexure 4.11

Misclassification of Expenditure


Objections

1 2055 Administrative Officer, Intelligence Department, Hyderabad 2

2 2204 Accounts Officer , O/o Commissioner of Youth Services , Secunderabad 1

3 2205 Accounts Officer, Dept. of Language and Culture, Kalabhavan, Hyderabad 1

4 2055 Accounts officer, O/o DG &IGP, Hyderabad 2

5 2202 Administrative Officer, S.C.E.R.T., Hyderabad. 1

6 2203 AO JN Govt. Polytechnic College, Hyderabad 1

7 3452 Assistant Director, Department of Tourism, Hyd 2

8 PAO,NEW

DELHI Asst Accounts Officer, Telangana Bhawan, New Delhi 1

9 2055 Asst Accounts officer, Commissioner of Police, Hyderabad 1

10 2054 Asst Director, Directorate of Treasuries and Accounts, Hyderabad 2

11 2013 Asst Secretary to Govt., Planning Department, Secretariat, Hyderabad 2

12 2055 Asst. Accounts Officer, O/o Commissioner of Police, Hyderabad 1


90

13 2029 Asst. Secretary (Admn), O/o The Commissioner of Land Administration, Hyd. 1

14 2801 Asst. Secretary to Government, Energy Department, Secretariat, Hyderabad. 1

15 2013 Asst. Secretary to Govt., Dept. of women & Child Welfare, Secretariat , Hyd 1

16 3452 Asst. Secretary to Govt., YAT & C (PMU) Dept. , Secretariat, Hyderabad. 5

17 2052 Asst. Secretary, Finance(Claims) Dept., Secretariat, Hyderabad 2

18 2435 Asst.Director Marketing, O/o The Commissioner & Director of Agriculture 1

19 2250 Deputy Commissioner (Services), Endowment Dept, Hyderabad 2

20 2055 DY SP, Police Computer Services and Standardization, 1

21 2515 Executive Engineer O/o,The Engineer-In-Chief Panchayat Raj, Hyderabad 1

22 2202 Gazetted Head Master, Govt. Boys High School(U), Golkonda Fort, Hyderabad. 1

23 2202 Gazetted Head Master-II, Govt. Boys High School, Rezimental Bazar,

Secunderabad. 1

24 2055 Jt. Commissioner of Police(Co-ordination), Hyd 1

25 2055 IGP, Greyhounds, Hyderabad 1

26 2801 The Asst. Secretary to Government, Energy Department, Secretariat, Hyd. 6

27 3451 The Asst. Secretary to Government, I&CAD, Secretariat, Hyderabad. 1

28 2040 The Deputy Commissioner Tax Officer (Genl), O/O The Commissioner of

Commercial Taxes, Hyderabad 1

29 2425 The Dy Registrar(HO), O/o the Special Commissioner for Co-operation and

Registrar of Cooperative Societies , Hyderabad 1

30 2251 The Dy. Secretary to Govt., Labour and Employment Trg., Factories Deptt.

Hyderabad 1

31 3452 The Tourist Information Officer, Department of Tourism, Hyderabad. 4

Total 50

Annexure 4.12

Observations on AC/DC Bills


1 2052 The Accounts Officer, Department of Protocol, Hyderabad 1

2 2055 Joint commissioner of Police, (Co-ordination), Hyderabad city 2

3 2055 Admin officer police transport organization, Hyderabad 1

4 2070 The Accounts Officer, Department of Protocol, Hyderabad 1

5 2202 Assistant Director ,O/o The District Educational Officer, Hyderabad. 1

6 2204 The Jr. Accounts Officer, NCC Directorate, secunderabad 1

Total 7


91

Annexure 4.13

Short/Non recovery of General Provident Fund Subscription

Sl.No Functional

Major Head DDO Name No. of Objections Amount (Rs)

1 2052 The Asst. Secretary, GAD Dept., Secretariat, Hyd 1 0

2 2055 Inspector General of Police (Training), O/o DGP, 1 1482

Total 2 1482

Annexure 4.14

Want of Documents/Details/Orders

Sl.No DDO Name No. of Objections

1 Admn. Officer, Police Transport Organisation, Hyderabad 1

2 AAO, O/o the Commissioner of Prohibition and Excise, Hyderabad. 1

3 Accounts Officer, Department of Language and Culture 3

4 A O, O/o Commissioner & Director of School Education, Hyderabad. 2

5 Accounts Officer, O/o DG&IG, Hyderabad 1

6 Accounts Officer, O/o Director of Adult Education, Hyderabad. 2

7 A O, O/o Director, Dept for Welfare of Disabled and Senior Citizens. 1

8 Administrative officer, Central prison, Hyderabad 1

9 Administrative Officer, Collectorate, Hyderabad District 3

10 Admn. officer, Intelligence Department, Hyderabad 1

11 AO, GDCW, Begumpet, Hyderabad. 1

12 AO, O/o CCE , Hyderabad 1

13 AO, O/o DIE , Hyderabad. 1

14 APAO(Bills), PAO, Hyderabad 1

15 Assistant Accounts Officer, Govt. Text Book Press, Hyderabad. 3

16 A A O, O/o Commissioner of Health & Family Welfare, Hyd 2

17 Asst Accounts Officer, O/o The Commissioner of Proh. & Excise, Hyd 1

18 Assistant Director Archives & Research institute Tarnaka, Hyd 1

19 Assistant Director, O/o the District Educational Officer, Hyderabad. 1

20 Asst Secy (ENFT), O/o Director of Enforcement (Proh & Excise), Hyd. 1

21 Assistant Secretary to Govt, Energy Department, Secretariat, Hyd 1

22 Assistant Secretary to Govt. & , YAT&C (PMU) Dept. Secretariat, Hyd 1

23 Asst Accounts Officer, RTA, Hyderabad 1

24 Asst. Accounts Officer, Director of School Education, Hyderabad 1

25 Asst. Accounts Officer, Govt. Printing Dept, Hyderabad 1

26 Asst. Accounts Officer, O/o DG of Prisons & CS, Hyderabad 1

27 Asst. Commissioner, Revenue (DM-I) Department, Secretariat, Hyd. 1

28 Asst. Director(Admn) Archaeology& Museum Hyderabad 1

29 Asst. Inspector General (R & S), O/o C & I.G. Regn. & Stamps, Hyd. 2

30 Asst. PAO(Bills), PAO, Hyderabad 1

31 Asst. Secy to Govt Dept for Women Children Disable and Senior Citizens, Hyd. 1

32 Asst. Secy to Govt. Industries & Commerce Dept. Secretariat, Hyd 1

33 Asst. Secy to Govt. Scheduled Caste Development Department, Hyd 1


92

34 Asst. Secretary to Govt., Planning department, Hyderabad. 3

35 Asst. Secretary to Govt., Scheduled Caste Development Department 1

36 Asst.Director (H&T), Director of Handloom and textile, Hyderabad 1

37 Asst.Director(Admn), O/oDirectorate of Mines and Geology, Hyd. 1

38 Asst.Director(H&T), Director of Handloom & Textile Hyderabad. 3

39 Asst.Director, O/o,The Commissioner of Sugar & Cane,Nampally, Hyd 1

40 Audit Officer, Directorate of Audit, Hyderabad 1

41 Commissioner of Sugar & Cane, Hyderabad. 1

42 Deputy Commissioner of Endowments Department, Hyderabad. 1

43 Deputy Director, Directorate of Economics & Statistics, Hyderabad. 1

44 Director of Panchayat Raj & Rural Employment Hyderabad. 1

45 District Minorities Welfare Officer, Hyderabad 2

46 Drawing Disbursing Officer, SA Society, Govt. of Telangana, Hyd. 3

47 Drawing Officer, Intelligence Department, Hyderabad 1

48 Dy. District Vocational Education Officer, Hyderabad 1

49 Dy. DVEO, O/o Dist. Vocational Education Officer, Hyd & Medak 1

50 Dy. Regr (HO), O/o The Commr for Coop and Regr of Cooperative Societies, Hyd. 1

51 Dy. Transport Commissioner(Enf), O/o Transport Commissioner, Hyd 1

52 Head Mistress, G H S Galbalguda, Hyderabad. 1

53 Joint Director, ITE & C Dept., Hyderabad 1

54 Junior Accounts Officer, Commissioner & Director of Agriculture 6

55 Junior Accounts Officer, Commissioner of BC Welfare, Hyderabad 1

56 Junior Accounts Officer, O/o Director of Animal Husbandry, Hyd 1

57 Law Department, Secretariat, Hyderabad 1

58 Manager (Gazt), O/o The Dy. Commissioner (CT), Rural Division, Hyd 1

59 Member Secretary, Biodiversity Board, Hyderabad 1

60 O/o The Commissioner of Rural Development 2

61 Tahsildars, Musheerabad & Amberpet Mandals 1

62 Accounts Officer, O/o Commissioner & Director of School Edn, Hyd 2

63 AO, O/o Commr of Inquiry on Socio-economic and Ednl Condition of Muslims, Hyd 1

64 The Administrative Officer, Disaster Response & Fire Services, Hyd. 2

65 The Assistant Accounts Officer , Govt Text Book Press, Hyderabad 2

66 The Assistant Secretary, PSC, Hyderabad 1

67 The Asst. Accounts officer, IPR, Hyderabad 2

68 Asst. Secretary, Finance(Claims) Department, Secretariat, Hyderabad 2

69 The Asst. Secy, General Administration Department, Secretariat Hyd 3

70 The Asst. Secretary, Planning Department, Secretariat, Hyderabad 1

71 The Asst. Secretary, Revenue Department, Secretariat, Hyderabad 1

72 The Asst. Secretary, TR&B Department, Secretariat, Hyderabad 2

73 The Dy Commercial Tax Officer, O/o Commissioner Of Commercial Taxes, Hyd 1

74 The District Minorities Welfare officer, Hyderabad 2

75 The Joint Transport Commissioner & Secretary, RTA, Hyderabad 1

76 Manager, O/o The Regl Jt Dir, Animal Husbandry Department, Hyd 1

77 The Principal, Govt. Institute of Leather Technology, Darga, Hyd. 1

78 The Secretary, Hyderabad City Grandhalaya Samstha, Hyderabad 1

Total 110


93

Annexure 4.15

Miscellaneous

Sl.No Major

Head DDO Name No. of Objections

1 2011 Accounts officer, Legislature Dept, Assembly Buildings, Hyd 2

2 2052 Asst. Secretary to Govt., GAD, Secretariat, Hyderabad 1

3 2055 Accounts officer, O/o Commissioner of Police, Hyderabad 1

4 2055 Accounts Officer, O/o The DG & IG of Police, Hyderabad 4

5 2055 Admin Officer, Intelligence Dept., Hyderabad 3

6 2055 Admin Officer, O/o Director, Police Communications, Hyd 2

7 2055 Administration Officer, O/o OCTOPUS, Hyderabad, 1

8 2055 Administrative Officer O/o LPRB, Hyderabad 1

9 2055 Asst Accounts officer, O/o Commissioner of Police, Hyd 1

10 2052 Asst Secretary to Govt, Finance (Claims) Dept. Hyderabad 1

11 2052 Asst Secretary to Govt, Finance (Claims) Dept. Hyderabad 1

12 2052 Asst Secretary, Finance (Claims) dept, secretariat, Hyd 1

13 2055 Asst. Accounts Officer O/O Commissioner of Police, Hyd 1

14 2013 Asst. Secretary to govt., Transport, Roads& Building Dept., Secretariat

,Hyderabad 1

15 3456 Chief Rationing Officer & Ex-Officio E.D. Consumer Affairs Food & Civil Supplies,

Hyderabad. 1

16 2851 Deputy Director (H&T), O/o Director of Handloom Textiles &Apparel Export

Park, Hyderabad 2

17 2014 Deputy Registrar, High Court of judicature, Hyderabad. 1

18 4216 Director, Weaker Section Housing Program, Hyderabad 1

19 2055 Dy. SP, Police Computer Services and Standardization, Hyd, 1

20 2014 Joint Registrar, High Court of judicature, Hyderabad. 2

21 2401 Junior Accounts Officer, O/o Commissioner and Director of Agriculture, Hyd. 1

22 2425 Registrar of Coop. Societies, Hyderabad 1

23 2236 The Accounts Officer, O/o Commissioner of Women Development and Child

Welfare Department, Hyderabad 1

24 5053 The Asst. Secretary to Government, Infrastructure and Investment (OP/Claims)

Department, Secretariat, Hyd 1

25 2051 The Asst. Secretary, Public Service Commission, Hyderabad 2

26 2406 The Drawing & Disbursement Officer, Gardens Dept, Dept of Horticulture,

Hyderabad 1

27 2425 The Dy Registrar(HO), O/o the Special Commissioner for Co-operation and

Registrar of Cooperative Societies , Hyd 2

28 2403 The Jr Accounts Officer, O/o Dir of Animal Husbandry, Hyd 4