Office of the Principal Accountant General (A&E) Telangana, Hyderabad

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

Preface

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)

Annual Review Report 2016-17

Table of contents

Sl.No Contents Page No.

i) Highlights 3

Part-1:

ii) Introduction 4

Part-2:

Defects noticed during compilation and verification of iii) 7 accounts

Part-3:

Defects and other irregularities noticed during iv) 15 inspection of treasuries

Part-4:

Annual Review Report on working of Pay and Accounts v) 33 Office, Hyderabad

Annual Review Report 2016-17

Annual Review Report on the working of Treasuries, Pension Payment Offices and Pay and Accounts Office, Hyderabad in Telangana for the year 2016-17

Para. Sl.No Highlights No 375 Treasury Inspection Reports containing 1572 Paras were 1. 3.1.4 outstanding at the end of 31-03-2017 43475 items of Wanting vouchers amounting to Rs.1689.63 Crore 2. 2.4 from various Treasuries Delay in adjustment of advances on 4452 AC Bills totalling 3. 2.5 Rs. 388 Crore Adverse Balance in Personal Deposit Accounts due to ineffective 4. 2.6.2 reconciliation Rs.1097.60 Crore Non-Lapsing of deposits of Rs.18.13 Crore lying unclaimed for 5. 3.2.2 more than 3 years Excess payment of pension of Rs.83.11 Lakh noticed during Inspection of Treasuries/Sub-treasuries/Pension Payment Offices as under  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

6. lakh 3.3.1  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

Annual Review Report 2016-17

PART-I

INTRODUCTION

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.

Annual Review Report 2016-17

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

Finance Department

Director of Treasuries and Accounts Pay & Accounts Office, Telangana, (DTA) Hyderabad

District Treasuries Joint Director, Pension Payment Offices, (31) Hyderabad

Divisional Sub Treasuries Sub Treasuries Assistant Pension Payment Offices (29) (66) (9)

243 (243)

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).

Annual Review Report 2016-17

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.

Annual Review Report 2016-17

PART-II

DEFECTS NOTICED DURING COMPILATION AND

VERIFICATION OF ACCOUNTS

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

Annual Review Report 2016-17 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.

Annual Review Report 2016-17

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.

Annual Review Report 2016-17

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.

Annual Review Report 2016-17

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.

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.

Annual Review Report 2016-17

(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.

Annual Review Report 2016-17

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.

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.

Annual Review Report 2016-17

(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.

Annual Review Report 2016-17

PART-III

DEFECTS AND OTHER IRREGULARITIES NOTICED DURING TREASURY INSPECTION IN 2016-17

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

Annual Review Report 2016-17 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.

Annual Review Report 2016-17

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.

Annual Review Report 2016-17

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.

Annual Review Report 2016-17

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

Annual Review Report 2016-17 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.

Annual Review Report 2016-17

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

Annual Review Report 2016-17 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.

Annual Review Report 2016-17

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

Annual Review Report 2016-17

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.

Annual Review Report 2016-17

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)

Annual Review Report 2016-17

 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.

Annual Review Report 2016-17

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

Annual Review Report 2016-17

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

Annual Review Report 2016-17

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.

Annual Review Report 2016-17

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

Annual Review Report 2016-17 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.

Annual Review Report 2016-17

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

Annual Review Report 2016-17

PART-IV

ANNUAL REVIEW REPORT ON WORKING OF PAO, HYDERABAD

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 2016-17

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

Annual Review Report 2016-17

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)

Annual Review Report 2016-17

Annexures

Annual Review Report 2016-17

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 DTO Nalgonda 5 2 DSTO Miryaguda 5 3 DSTO Deverakonda 6 4 Nalgonda STO Nakrekal 4 5 STO Niddamanoor 5 6 STO Chandur 2 7 STO Nampally 4 8 DTO Suryapet 5 9 DSTO Kodad 7 Suryapet 10 STO Thirumalkari (Tungathurthy) 6 11 STO Huzurnagar 5 12 DTO Bhongir 4 13 DSTO Choutuppal 3 14 Yadadri STO Alair 4 15 STO Mothkur 3 16 STO Ramannapet 2 17 DTO Nizamabad 9 18 DSTO Armoor 6 Nizamabad 19 DSTO Bodhan 6 20 STO Bheemgal 6 21 DTO Kamareddy 9 22 DSTO Banswada 5 Kamareddy 23 DSTO Yellareddy 4 24 STO Madnoor 4 25 DTO Medak 8 26 DSTO Toopran 3 Medak 27 DSTO Narsapur 4 28 STO Ramannapet 5 29 DTO Sangareddy 2 30 DSTO Narayankhed 6 31 DSTO Zaheerabad 6 Sangareddy 32 STO Andole 4 33 STO Sadasivpet 3 34 STO Patancheru 5 35 DTO Siddipet 6 36 DSTO GAjwel 5 37 STO Dubak 2 Siddipet 38 STO Thoguta 3 39 STO Husnabad 3 40 STO Cheriyal 3 41 DTO Khammam 8 42 DSTO Wyra/Kalluru 4 43 Khammam STO Madhira 3 44 STO Nelakondapally 3 45 STO Sathupally 3 46 DTO Kothagudem 9 47 DSTO Bjadracja;a, 4 48 Bhadradri STO Yellandu 4 49 STO Mulugu 4 50 STO Aswaraopeta 2

Annual Review Report 2016-17

51 DTO Warangal 8 Warangal(Urban) 52 STO Bheemdevurapally 3 53 DTO Warangal (Rural) 4 54 STO Wardhannapet 3 Warangal (Rural) 55 STO Parkal 2 56 STO Narsampet 6 57 DTO Bhupalapally 5 58 DSTO Mulug 4 59 Jayashankar STO Mahadevapur 5 60 STO Eturunagaram 4 61 STO Venkatapuram 2 62 DTO Mahabubabad 8 63 Mahabubabad STO Maripeda/DSTO Thorrur 5 64 STO Gudur 3 65 DTO Jangaon 7 66 Jangaon STO Ghanpur 3 67 STO Kodakandal 3 68 DTO Mahaboob Nagar 9 69 DSTO Narayanpet 5 Mahaboob 70 STO Jadcherla 5 Nagar 71 STO Makthal 4 72 STO Kosgi 3 73 DTO Wanaparthy 11 Wanaparthy 74 STO Atmakur 3 75 DTO Nagar Kurnool 5 76 DSTO Kalwakurthy 5 Nagar Kurnool 77 DSTO Achampet 6 78 STO Kollapur 4 79 DTO Gadwal 6 Gadwal 80 STO Alampur 6 81 DTO Karimnagar 8 82 DSTO Husnabad 3 Karimnagar 83 STO Gangadhara 2 84 STO Jammikunta 3 85 DTO Jagityal 9 86 DSTO Metpally 3 Jagityal 87 STO Korutla 3 88 STO Mallial 3 89 DTO Peddapally 5 90 DSTO Manthani 2 Peddapally 91 STO Sulthanabad 4 92 STO Ramagundam 3 93 DTO Sircilla 8 Sircilla 94 STO Vemulawada 5 95 DTO Vikarabad 4 96 STO Parigi 3 97 Vikarabad STO Tandur 4 98 STO Kodangal 3 99 STO Moinpet 4 100 DTO Rangareddy 3 101 DSTO Ibrahimpatnam 4 102 Rangareddy DSTO Shadnaga 6 103 DSTO Chevella 4 104 STO Rajendranagar 2

Annual Review Report 2016-17

105 STO Hayathnagar 4 106 STO Maheswaram 4 107 DTO Medchal 5 108 DSTO Keesara 3 Medchal 109 STO Kukatpally 3 110 STO Medipally (Uppal) 3 111 DTO Adilabad 8 112 Adilabad DSTO Utnoor 4 113 STO Boath 6 114 DTO Mancherial 5 115 DSTO Bhellampally 5 Mancherial 116 STO Laxerttipet 3 117 STO Chennur 5 118 DTO Nirmal 7 119 DSTO Bhainsa 4 Nirmal 120 STO Khanapur 4 121 STO Mudhole 3 122 DTO Asifabad 6 123 Komaram STO Sirpur 3 124 Bheem STO Wankidi 2 125 STO Kagaznagar 4 126 Director of Treasuries and Accounts - 127 DTO Hyderabad (Urban) - 128 APPO Tarnaka - 129 APPO Narayanaguda - 130 APPO Secunderabad - 131 Hyderabad 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

Number of the SL Name of the Number of the Sub Divisional Sub Total NO District Treasury Treasuries Treasuries 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 Warangal 11 - 1 1 (Urban)

Annual Review Report 2016-17

12 Warangal (Rural) - 3 3 13 Bhupalapally 1 3 4 14 Mahabubabad - 2 2 15 Jangaon - 2 2 Mahaboob 16 1 3 4 Nagar 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 Hyderabad 31 - - - (urban) Total 29 66 95

Annexure 2.1 Delay in receipt of monthly accounts/vouchers from Treasuries prior to formation new Districts

Month wise delay (in No. of days)

Sl Name of the No.of times Due date April May June July Aug Sep No Treasury delay in the 2016 2016 2016 2016 2016 2016 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

Annual Review Report 2016-17

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

Month wise delay (in No. of days) No. of Sl Name of the Treasury Due date Oct Nov Dec Jan Feb Mar times delay No 2016 2016 2016 2017 2017 2017 in the year 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

Annual Review Report 2016-17

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) No of Receipt Figure Payment Figure District HOA 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 8448-Deposit of local 3. -2099163657.10 276029281.83 -5937000 -1817197375.27 funds 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

Annual Review Report 2016-17

Annexure 2.6 Wanting Cheques Particulars

No. of Wanting Sl.No. District 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

Annual Review Report 2016-17

Annexure 2.7 Misclassification of Motor Car Advance under Motor Cycle Advance Sl Dist Month/Year Vr. No. Amount No. 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

Amount Sl.No District Month of Transaction Voucher Nos. (Rs) 2247 1 Adilabad May 16 16800 Total 16,800

Annual Review Report 2016-17

Annexure 2.9 Misclassification of HBA (AIS) under HBA Regular

Month of Amount Sl.No District Voucher Nos. Transaction (Rs) 1 Karimnagar Feb 17 52519 15625 Total 15,625

Annexure 2.10 Misclassification of Motor Car Advance of MLAs under Motor Car Advance

Month of Voucher Amount Sl.No District Transaction Nos. (Rs) 11 67,000 1 PAO (TS) Hyderabad July 16 4 1,00,000 7 80,000 Total 2,47,000

Annexure 2.11 Misclassification of MCA of Ministers under Motor Car Advance

Month of Voucher Amount Sl.No District Transaction Nos. (Rs) November 16 7 1,00,000 1 PAO (TS) Hyderabad December 16 10 1,00,000 Total 2,00,000

Annexure 2.12 Misclassification of Festival Advance under HBA Voucher Amount Sl.No District Month of Transaction Nos. (Rs) 1 Adilabad April 16 5581 1500 Total 1500

Annexure 2.13 Misclassification of HBA interest under HBA Voucher Amount Sl.No District Month of Transaction Nos. (Rs) 1 Warangal (U) June 16 3401 17,936 Total 17,936

Annual Review Report 2016-17

Annexure 2.14 Misclassification of Z.P.P.F under HBA

Month of Voucher Amount Sl.No District Transaction Nos. (Rs) 10860 10,504 10862 97,564 1 Sangareddy July 16 10865 57,600 10866 20,000 10867 23,436 Total 2,17,104

Annexure 2.15 Wanting Schedules/Challans of HBA Regular

Month of Voucher/Challan Amount Sl.No District Transaction Nos. (Rs) April 16 Full Want 519734 April 16 28 29710 October 16 7 6990 1 PAO (TS) Hyderabad January 17 101 28671 January 17 235 16400 January 17 66A 8700 June 16 Full Want 43290 July 16 Full Want 18000 2 Warangal (Urban) 210799 10000 November 16 210800 10000 2584 16700 June 16 3 Mahabubnagar 6018 2500 January 17 214655 9612 May 16 Full Want 2600 4 Sangareddy July 16 11314 800000 5 Peddapally January 17 1 5000 40660 4000 6 Nizamabad November 16 40744 14516 June 16 34068 1000 7 Rangareddy July 16 Full Want 86600 Full Want 484804 August 16 Full Want 333332 8 Khammam 18413 2500 September 16 4053 8844 August 16 17188 6250 9 Nalgonda September 16 27667 20000 October 16 21455 3900 10 Adilabad October 16 6739 5564 Total 2499217

Annual Review Report 2016-17

Annexure 2.16 Details of overpayment cases as on 31-03-2017

S Over paid Name DOR/ N GPF A/c No Amount (Rs) Name of the DDO Latest Action taken Sri/Smt DOD o DDO addressed vide F202/I/2015- APAO, Bills wing, PAO, 1 45562/GA D Nagaiah 28-6-11 7,450 16/1142 dt.11/12/15. Latest Hyd reminder issued on 17/03/17. DDO addressed vide F202/I/2015- 44322/ Y Mohan Research Officer 2 31-5-04 2,963 16/1247 dt.11/01/16. . Latest Medl Rao (Ayurved),Hyderabad reminder issued on 17/03/17. JD,PPO addressed vide Aravind Asst Commissioner, F204/I/2015-16/1839 3 8134/Exc 31-8-07 18,500 Kumar P&E(Enf), Hyderabad dt.24/02/16. . Latest reminder issued on 30/01/17. Asst Commissioner, The Court case is being pursued Mohd 4 6289/Exc 17-12-08 1,53,987 P&E(Distillers), by Legal Officer with the Standing Yousuf Hyderabad Counsel. DDO addressed vide Principal, Govt Junior F207/UIII/2015-16/1782 5 6577/Edn D Alaiah 31-5-03 4,072 College, Jammikunta, dt.25/01/16. . Latest reminder Karimnager issued on 21/11/16. Prl, Govt College of T DDO addressed vide F210/I/2015- Teacher Education, 6 39092/Edn Jagannadha 30-4-02 2,266 16/417 dt.19/06/15. Pursued (Pylon), Nagarjuna m through pension section. Sagar DDO addressed vide Health Officer, NS F210/III/2015-16/1211 7 22104/PH P Annamma 30-6-05 5,000 Canal, Vijayapuri, Hill dt.23/11/15. . Latest reminder Colony, Nalgonda Dist issued on 20/03/17. 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 10885/FOR 07/09/2016 29/03/2017 7641 ADILABAD 2 12169/WEL 01/07/2015 16/09/2016 76210 3 63262/PWWC 01/07/2015 04/01/2016 14304 4 53293/MEDL 29/07/2016 15/02/2017 273832 5 RANGA REDDY 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 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 KARIMNAGAR 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

Annual Review Report 2016-17

14 66480/GA 02/03/2016 09/09/2016 533944 KHAMMAM 15 75724/POL 06/07/2016 02/07/2017 20000 16 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 MAHABOOB NAGAR 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 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 MEDAK 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 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 NALGONDA 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 74025/POL 13/07/2016 16/01/2017 245034 38 NIZAMABAD 9913/FOR 01/04/2016 27/03/2017 108119 39 16367JUDL 01/07/2015 31/03/2017 399228 40 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 WARANGAL 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 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 PAO HYDERABAD 79048/POL 01/07/2015 10/05/2016 20000 55 (HQRS) TELANGANA 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

Annual Review Report 2016-17

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

Annual Review Report 2016-17

Annexure 2.19

Misclassification of Class IV GPF into Regular GPF

Credits Debits Treasury/Pao 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

Annual Review Report 2016-17

Annexure 2.20 Operation of SA 111 during 2016-17

Credit Debit District Amount Amount No. of items No. of items (Rs) (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) 253 143620 141 43037953 TELANGANANizamabad 14 13186601 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 248695 201 64827362 57

Annexure 3.1.1

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

Name of the Quarter Dates of Inspection Duration Sl.No Name of DTO/STO/APPO District From To (Days) 1 STO Medchal 04.05.16 06.05.16 3 2 STO Hayathnagar 07.05.16 10.05.16 3 3 Ranga Reddy 1st Qr 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

Annual Review Report 2016-17

6 STO Kodangal 21.05.16 23.05.16 2 7 STO Narayanpeta 24.05.16 26.05.16 3 8 Mahaboobnagar 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 STO Bhongir 06.06.16 08.06.16 3 12 STO Mothkur 09.06.16 10.06.16 2 Nalgonda 13 STO Ramannapeta 13.06.16 15.06.16 3 14 STO Miryalaguda 16.06.16 18.06.16 3 15 STO Siddipet 20.06.16 22.06.16 3 16 Medak STO Gajwel 23.06.16 25.06.16 3 17 STO Narsapur 27.06.16 29.06.16 3 18 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 Adilabad 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 2nd Qr 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 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 Warangal 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 APPO Tarnaka 17.10.16 19.10.16 3 43 APPO Narayanaguda 17.10.16 19.10.16 3 Hyderabad 3rd Qr 44 APPO Secunderabad 20.10.16 22.10.16 3 45 APPO Punjagutta 20.10.16 22.10.16 3 46 DTO Suryapet 06.02.17 08.02.17 3 Suryapet 47 STO Kodad 09.02.17 10.02.17 2 48 DTO Khammam 15.02.17 17.02.17 3 49 STO Nelakondapally 13.02.17 14.02.17 2 Khammam 50 STO Madhira 18.02.17 20.02.17 2 51 STO Sathupalli 21.02.17 23.02.17 3 52 DTO Wanaparthy 25.02.17 28.02.17 3 Wanaparthy 4th Qr 53 STO Atmakur 01.03.17 03.03.17 3 54 DTO Mahabubnagar 04.03.17 07.03.17 3 Mahaboobnagar 55 STO Jadcherla 08.03.17 10.03.17 3 56 Vikarabad STO Pargi 13.03.17 15.03.17 3 57 STO Chevella 16.03.17 17.03.17 2 Ranga Reddy 58 STO Maheswaram 18.03.17 20.03.17 2 59 Vikarabad STOTandur 21.03.17 23.03.17 3

Annual Review Report 2016-17

60 Rangareddy STO Shadnagar 23.03.16 25.03.17 2 61 DTO Jagitial 06.02.17 09.02.17 4 62 Jagityal STO Metpalli 10.02.17 13.02.17 2 63 STO Mallial 14.02.17 15.02.17 2 64 STO Bheemgal 16.02.17 17.02.17 2 65 STO Armoor 18.02.17 21.02.17 3 Nizamabad 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 DTO Nalgonda 14.03.17 16.03.17 3 72 STO Nakrekal 17.03.17 18.03.17 2 Nalgonda 73 STO Devarakonda 20.03.16 22.03.17 3 74 STO Nidamanoor 23.03.17 25.03.17 3 75 DTO Kothagudem 06.02.17 08.02.17 3 76 Bhadradri STO Bhadrachalam 09.02.17 13.02.17 3 77 STO Yellandu 14.02..17 15.02.17 2 78 STO Venkatapuram 17.02.17 18.02.17 2 Jayashankar 79 STO Mahadevpur 20.02.17 21.02.17 2 80 Siddipet STO Husnabad 22.02.17 23.02.17 2 81 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 Sangareddy 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 STO Ghanpur 22.03.17 23.03.17 2 Jayashankar 89 STO Kodakandla 24.03.17 25.03.17 2 90 DTO Peddapalli 06.02.17 08.02.17 3 Preddapally 91 STO Sultanabad 09.02.17 10.02.17 2 92 Warangal(Rural) STO Parkal 13.02.17 14.02.17 2 93 DTO Warangal Urban 15.02.17 17.02.17 3 Warangal (U) 94 STO Bhimadevarapalli 18.02.17 20.02.17 2 95 Karimnagar STO Huzurabad 23.02.17 27.02.17 3 96 STO Vemulawada 28.02.17 01.03.17 2 Sircilla 97 DTO Siricilla 02.03.17 04.03.17 3 98 STO Kalwakurthy 06.03.17 08.03.17 3 99 DTO Nagarkurnool 09.03.17 13.03.17 3 Nagar Kurnool 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 APPO Motigalli 02.03.17 04.03.17 3 104 APPO Chandrayangutta 06.03.17 08.03.17 3 105 Hderabad 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

Annual Review Report 2016-17

Annexure 3.1.2 Outstanding Inspection Reports and Paras

Number of Inspection Reports and Paragraphs to the District 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

Amount due for Head of Sl No. District DTO/STO Nomenclature lapse as on 31.03.16 Account (Rs) Jayashankar 1 STO Venkatapuram Revenue Deposits 8443-101-01 140118 Bhupalapally 2 Yadadri STO Alair Election Deposits 8443-121-01 77500 DTO Nizamabad Revenue Deposits 8443-101-01 100489 STO Bheemgal Revenue Deposits 8443-101-01 96495 3 Nizamabad 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 STO Madhira 40078 Revenue Deposits 8443-101-01 5 Khammam 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 Revenue Deposits 8443-101-01 13131125 Security deposit 8443-103-01 16729709 9 Hyderabad DTO Hyd Urban Election Deposits 8443-121-01 837000 Criminal Court 8443-105-01 6181262 deposits Revenue Deposits 8443-101-01 107490 10 Kamareddy DTO Kamareddy Labour Deposits 8443-116-01 1250

Annual Review Report 2016-17

DTO Sircilla Revenue Deposits 8443-101-01 269112 11 Sircilla STO Vemulawada Revenue Deposits 8443-101-01 179864 12 Warangal (Urban) DTO Warangal (Urban) Revenue Deposits 8443-101-01 34334782 Criminal Court 8443-105-01 546690 13 Warangal (Rural) STO Narsampet deposits Revenue Deposits 8443-101-01 83681 STO Janagoan Revenue Deposits 8443-101-01 3407767 14 Janagoan STO Ghanpur CMD 8443-106-01 59202 Revenue Deposits 8443-101-01 1288463 STO Mahaboobabad Criminal Court 8443-105-01 408763 Deposits 15 Mahaboobabad Revenue Deposits 8443-101-01 161279 STO Marripeda Criminal Court 8443-105-01 711160 Deposits 16 Jayashankar STO Mulugu Revenue Deposits 8443-101-01 18826085 17 Nagarkurnool STO Achampet Revenue Deposits 8443-101-01 123613 Revenue Deposits 8443-101-01 4540898 18 Peddapally DTO Peddapally CMD 8443-106-01 33000 Revenue Deposits 8443-101-01 117516 STO Kaghaz Nagar 19 Komaram Bheem CMD 8443-106-01 243199 STO Siripur Revenue Deposits 8443-101-01 73160 Revenue Deposits 8443-101-01 300990 STO Boath Election Deposits 8443-121-01 1267420 20 Adilabad 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 STO Bhainsa Revenue Deposits 8443-101-01 106800 22 Nirmal STO Mudhole Revenue Deposits 8443-101-01 955626 STO Wankidi Revenue Deposits 8443-101-01 24661 23 Komaram Bheem STO Asifabad Revenue Deposits 8443-101-01 218840 STO Laxettipet Revenue Deposits 8443-101-01 61930 24 Mancherial DTO Mancherial Revenue Deposits 8443-101-01 11053888 Criminal court 25 Nalgonda STO Ramannapeta 8443-105-01 1413912 Deposits Total 18,13,11,347

Annexure 3.2.2 Non-Lapsing of category “C” Deposits

Name of Amount due for lapse Sl No. District Nomenclature Head of Account DTO/STO as on 31.03.16 (Rs) Society for Eliminations of 1 Hyderabad DTO Hyd Urban 8448-120-29 515633000 Rural Poverty 2 Karimnagar DTO Karimnagar State Finance Commission 8448-109-01-002 6642 DTO Sircilla State Finance Commission 8448-109-01-002 59000 3 Sircilla STO Vemulawada State Finance Commission 8448-109-01-002 135415 Total 51,58,34,057

Annual Review Report 2016-17

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 DDO Name Head of Account CB Amount(Rs) DTO/STO M M Court Huzurabad 8338-104-01 -950 MRO Huzurabad 8443-101-01 -11014 MRO Saidapur 8443-101-01 -7335 STO Huzurabad Karimnagar 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 Commissioner, 8448-102-03-001 -1497387 Nagar Kurnool STO Kollapur Nagar Panchayat, Kollapur 8448-102-03-03 -2294575

Annual Review Report 2016-17

Principal,GJC, 8443-123-01 -22620 Kollapur 8448-109-01 -93865 Sarpanch, 8448-109-01-05 -913677 Pentlavelly Total -4822124 HM, ZPSS, Kothapalli 8338-104-01 -8083 Sircilla DTO Sircilla SEC AGL M C Sircilla 8448-102-03-001 -338769 Total -346852 SPRNCH,VPC,Mormuru 8448-109-01-005 -165963 SPRNCH,VPC,Venkatapuram 8448-109-01-005 -313969 Jayashankar STO Venkatapuram 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 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 DTO Adilabad Municipal Commissioner ADB 8448-109-03-01 -35308 CEO ZP ADB 8448-109-03-01 -107041646 Adilabad Municipal Commissioner ADB 8448-120-02 -20000 Dy CEO ZP ADB 8448-109-04-07 -7687720 ADA R – Boath 8338-104-01 -5500 MPDO, Boath 8338-104-01 -10250 STO Boath MPDO – Echoda 8448-109-01-001 -32611 AMC-Boath 8448-109-01 AMC -322899 Total -172452862 Sarpanch, GP Chichond, 11th Finance 8448-109-01-004 -4588 Commission Sarpanch, GP, Degaon, 11th Finance 8448-109-01-004 -5089 STO Bhaisa Commission Sarpanch, GP, Jhari, 11th Finance Nirmal 8448-109-01-004 -1941 Commission STO, Bhainsa, to end of 6/216 8342-117-04-01 -1376766 STO, Mudhole 8342-117-04-01 -2637160 STO Mudhole 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 Sarpanch Gram Panchayat, Nabelley 8448-109-001 -14737 STO SarpanchGram Panchayat, Ibrahimpatnam 8448-109-002 -17000 Ranga Reddy Chowdarpally Sarpanch, Gram Panchayath, STO Hayathnagar 8448-109-001 -75010 Aushapir Total -106747 GRAND TOTAL -182665153

Annual Review Report 2016-17

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 Tahsildar DTO Nagarkurnol 8443-101-01 1,15,833 1,72,621 56788 Nagarkurnool 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 GP Gudihathnoor 8448-109-01 9,35,077 10,99,868 164791 GP-Andur 8448-109-01 49,685 42715 6970 STO Boath GP-Mukara 8448-109-01 99,608 1,09,383 9775 (Dharmapuri) 8443-101-01 STO Chennur Tahsildar, Vempally 1,23,075 51,31,971 5008896

MRO Khanapur 8443-101-01 59,057 NIL 59057 STO Narsampet MRO Narasampet 8443-101-01 40,406 NIL 40406 STO Utnoor RDO Utnoor 8443-117-01 53,05,397 8,89,547 4415850 Tahsildar, STO Laxettipet 8443-101-01 43,095 - 4,773 47868 Dandepally STO Siripur Jr.Civil Judge, Sirpur 8443-104-04 1,74,065 12,43,589 1069524 Dy MRO 8443-101-01 NIL- 14,57,696 1457696 Bachannapet STO Cherial 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 GP Chandur 8448-109-001 6,564 1,526 5038 GP, Kyathur 8448-109-001 3,57,757 3,33,757 24000 Sarpanch, GP, STO Alampur 8448-109-001 2,04,361 --- 204361 Ameravai Sarpanch, GP, 8448-109-001 48,110 20,610 27500 Bonkur Sarpanch, GP, STO Makthal - 7,39,870 9,12,640 -1,72,770 Makthal Total 13648172

Annual Review Report 2016-17

Annexure 3.2.6 Pending Certificates of Acceptance of Balances

No. of CABs to be Sl.NO. Name of the Treasury No. of CABs received Pending CABs received 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

Annual Review Report 2016-17

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 Budget Provision Sl.No. DTO/STO No.of DDOs No.of HOAs Expenditure (Rs) (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

No.of Budget Provision Sl.No. DTO/STO No.of HOAs Expenditure (Rs) Excess Exp (Rs) DDOs (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

Budget Provision Sl.No. DTO/STO No.of DDOs No.of HOAs Expenditure (Rs) Savings (Rs) (Rs) 1 STO Andole 3 3 212000 95600 116400 Total 3 3 212000 95600 116400

Annual Review Report 2016-17

Annexure 3.2.11 Excess payment of encashment of surrender leave/EL encashment

SL Name of the Excess Amount DTO/STO Designation ID NO DDO No Employee (Rs) Ch. Manorama MPHA F PHC 1 1528198 1181 Thadicharla R. Laxmi MPHA F PHC 2 STO Mahadevpur 1542213 1181 Thadicharla K. Aruna MPHA F PHC 3 1546732 1165 Thadicharla Veerabhadram HM, AGHS, 4 SGT 1628136 1488 Kangala Anantharam 5 V Savithri VRO 1635499 1513 6 B Rambabu VRO 1620873 Tahsildar, 1503 7 S Subba Rao VRO 1613381 Mulakalapally 2980 8 M Durgamma VRO 1636328 1168 9 S Srinivara Sao VRO 1620847 2960 10 A Nandu VRO 1637254 2404 Dy Tahsildar, 11 P Ramakrishna VRO 1636330 1543 Chandrugonda 12 P Laxmaiah VRO 1635336 1528

13 MdRazzaq VRO 1631958 2558 HW, STBH, 14 Vuke Ramulamma Kamati 1629916 130 Dammapeta 15 DTO Kothagudem V Karaju SGT 1628444 3400 16 K Mareswar Rao SGT 1630723 1700 17 T Nagarchari SGT 1630705 3400 18 M Balashowri LFLHM 1629532 MEO, MP 1793 19 V Sandya Rani SGT 1630116 Dammapeta 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 GHM, Govt TW 24 B Asha LPI HI 1645888 Ashram HS, 1647 Kamalapuram HM, AGHS, 25 U Prasada Rao SGT 1628409 1783 Anantharam V.Dayakar , Asst.Engr EE, TDWSP Dn, 26 2141018 730 (RWS&S)Parkal STO Parkal P.Saraswathi E.O, PR&RD MPDO,MPP, 27 2137651 245 SHYAMPET 28 D Setram - 211341 HM, Govt TW AHS 530 29 Md. Nurullah - 2152617 (G), Ghanpur 300 GHM, ZPPSS, 30 STO Ghanpur A Sateeshkumar - 2122668 225 Ghanpur HM ZPHS, 31 K Shankar - 2136003 610 Chagal 32 STO Alair B Venkateshwar Rao Dy Tahsildar - Tahsildar, Alair 15994 Total 64025

Annual Review Report 2016-17

Annexure 3.2.12 Huge pendency of bills No.of Bills Pending in Delay (Days) Sl.No. DTO/STO 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

Annual Review Report 2016-17

Annexure 3.2.14 Non deduction of TDS

DTO/STO Bill No/Date Amount Name of DDO Purpose 43174/ Private vehicle charges for three 54,302 Tahsildal, Vatpally Mandal 03-03-17 months Purchase of miscellaneous items for 43143/ 1,00,000 Medical Officer, PHC, Thalelma colouring, Flex printing of back light STO Andole 03-03-17 and fabrication of PHC building Hostel Welfare Officer, Govt BC 43158/ Cost of Diet Charges –Grocery 43,309 Boys Hostel, Siripura, Mandal 03-03-17 (Provisions) Hathnoora 47860/ 1,03,088 Commercial Tax Officer, Medak Payment of House Building Rent 08-03-17 47751/ Hostel Welfare Officer, Govt BC DTO Medak 51,240 Purchase of Grocery (Provisions) 08-03-17 Girls Hostel, Shankarampet (A) 47418/ 81,290 Dist Transport Officer, Medak Hire vehicle bill 04-03-17 42353/ Hostel Welfare Officer, Govt BC 75,000 Purchase of Grocery (Provisions) 10-03-17 Boys Hostel (B), Ghanpur STO 42336/ Hostel Welfare Officer, Govt BC 1,16,521 Purchase of Grocery (Provisions) Ghanpur 10-03-17 Boys Hostel (B), Zaffargadh 42345/ Hostel Welfare Officer, Govt BC 1,31,345 Purchase of Grocery (Provisions) 10-03-17 Boys Hostel (A), Ghanpur Total 7,56,095

Annexure 3.2.15 Excess drawl of HRA

Excess Diff Name of the Basic HRA Drawn Entitlement Drawn Design ID NO (Rs) Period of drawal Employee Pay (20%) (10%) (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 Asst. Prof. 0606863 32,470 6,494 3,247 3,247 07/16 To 02/17 25,976 Mohan Dr. Aruna Asst. Prof. 2565212 39,020 7,804 3,902 3,902 12/16 To 02/17 11,706 Kumari 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 11,715 Asst. Prof. 2595632 39,050 7,810 3905 3905 12/16 To 02/17 Latha 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 Asst. Prof. 1251936 47,800 9,560 4,780 4,780 08/16 To 02/17 33,460 Kishan TOTAL 1,58,889

Annual Review Report 2016-17

Annexure 3.2.16 Excess Drawl of Additional House Rent Allowance

SL No. DTO/STO Name of the Designation ID NO Period of drawal Amount Employee (Rs) 1 STO Atmakur Vikram MNO - 3/15 to 2/16 12000 2 DTO Suryapet S.Sahodaras MNO 1958358 4/15 to 1/17 44000 ha Ali S.A.Haveela CHO 1933224 4/15 to 1/17 30000 3 DTO N.T. Renuka MPHA(F) 1756757 1/16 to 2/17 1400 Nagarkurnool Devi 4 STO Narsapur K.Balamani M.O. - 3/16 to 6/16 8000 5 K Sunitha PHC, Doulathabad - 3/16 to 6/16 8000 6 TSO Arundhathi Vuppala MO,PHC 1959701 - 456 7 Ramannapeta Prameela,Y Munipamula 1959702 - 456 8 Nagamma M 1959703 - 456 9 Yadamma G MO,PHC, 1962156 - 1015 Chityala 10 DTO Siddipet D. Padmavathi M.O. PHC, - - 3000 Kukunoorpally Total 108783

Annexure 3.2.17 Irregular payment of Uniform Maintenance Allowance

Amount SL No. DTO/STO Name of the Employee Designation Period of drawal (Rs) 1 Mirza Kamran Baig MPHS(M) 03/15 to 01/17 3150 STO Sultanabad Mohd. Naseeruddin Watchman 03/15 to 01/17 3100 2 STO Kodad Venkat Papi Reddy MO 02/14 to 01/17 3200 3 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 STO Huzurabad 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 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 STO Kalwakurthy 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 A.Swamy MPHS(M) 03/15 to 01/17 2300 21 STO Parkal 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

Annual Review Report 2016-17

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 Mohammad Abdul Anwar 45 MPHS(M) 03/15 to 11/15 1350 Ansari 46 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 STO Kollapur 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 P.Pratap HE 03/14 to 01/17 3500 53 DTO Karimnagar K.Laxmaiah OS 03/14 to 01/17 1100 54 Md.Haji Babu MPHS(M) 03/14 to 01/17 1800 55 P. Srinivasulu MPHEO 03/13 to 02/17 4800 STO Shadnagar 56 P. Prabhu Lingam MPHEO 3/13 to 2/17 4800 57 S.Rajakumar MPHS(M) 03/14 to 01/17 4200 STO Bheemadevera 58 pally A. Kavitha OS 03/14 to 01/17 4200 59 STO Maheswaram G.Buchaiah MPHEO 05/15 to 03/17 2300 60 Sampath Nandare MPHEO 12/16 to 02/17 450 61 J.Rathnakar Rao MPHS(M) 03/15 to 02/17 2400 62 STO Vemulawada 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 D. Ramakrishna MPHEO 08/12 to 02/17 2750 STO Tandur 66 E. Venkateswarlu MPHEO 03/16 to 02/17 600 67 Sri B. Mallesham MPHS(M) 03/16 to 01/17 1100 68 DTO Warangal(U) 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 Sabavath Hanumanthu MPHA(M) 07/16 to 02/17 600 72 B.VijayKumar MPHEO(M) 03/16 to 02/17 1800 73 STO Achampet 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

Annual Review Report 2016-17

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 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 DTO Peddapally 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 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 DTO Sircilla 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

Amount SL NO. DTO/STO Name of the Employee Designation Period of drawal Rs. 1 U.Suresh CAS 3/14 to 4/14 1000 STO Sultanabad 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 Dr. Raghaveni - 29 months 58000 9 DTO Mahabubnagar Dr. R. Rajini - 3 months 6000 10 Dr. Rekha 19 months 38000 11 Nagaram CS 11/16 to 2/17 6000 DTO Wanaparthy 12 B.C.Mallikarjunappa Dy.CS 11/16 to 2/17 6000 Total 255500

Annual Review Report 2016-17

Annexures 3.3.1 Inadmissible DR/MA paid Period of Excess DTO/STO/ Name of the Type of PPO Nos Inadmissible DR/MA paid APPO pensioner pension DR/MA paid (Rs) Shameem Begum Family 02-003205/FP 8/15 to 9/16 119099 STO Bodhan 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 B. Venkamma Service A3/NLG/NSC/SP/004905 2/09 to 2/17 178934 STO Nidamanoor 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 Noor Jahan Family 04-SGC-007941 2/14 to 3/15 77567 DTO Nalgonda 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 Gousiya Begum Family A3-NLG-NG-FP-007303 3/12 to 2/17 86901 DTO Nalgonda Anees Begum Family A3-NLG-NG-FP-007304 8/15 to 2/17 7425 M.Suryakanthamma Family 11-SGC-005038 18/8/15 to 5/16 53272 DTO Gadwal 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

Pension Excess Name of Pension to Diff in DTO/STO PPO No. RPS actually Pension paid Pensioner be paid) pension (Rs) paid (Rs) (Rs) 2005 6,363 6,515 152 10476 DTO Medak Sathyanarayana 05-008948-SP 2010 11,541 11,818 277 21042 2015 2,3814 24,386 572 25878 MEDL/NZB/S- 2010 3,626 5,172 1,546 92760 STO Banswada Bharathi 001860 2015 7,485 17,708 10,223 235129 L-WGL-S- Sarojana 2015 8,526 15,573 7,347 81658 STO Ghanpur 003004 K Rajamma 09-005089/FP 2015 20,201 20,690 489 9592 DTO Ismail Bee 05-S-5001569 2015 9,001 9,274 273 15846 Sangareddy 09-SGC- DTO Warangal C Laxman 2015 26,263 2,62,623 236360 2518574 005857/SP Total 30,10,955

Annual Review Report 2016-17

Annexures 3.3.3 Excess Payment of Pension due to non recovery of CVP

Name of Excess Paid SI. Name of the CVP not Period of Non DTO/STO/ PPO No. Amount No Pensioner recovered (Rs) Recovery APPO (Rs) 3,320 01/16 to 02/17 08/11/15 to 1 APPO Motigalli Md. Idris Pol/HYD/4669/SP/14 3,704 104880 30/11/15 3,704 12/15 to 02/17 S.G.Ravinder 2 APPO Nampalli 06-0713/SP 1.799 02/11 to 02/17 22300 Singh 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 V. Anantha Rama 5 STO Sathupalli 10-SGC-007232 1,640 20/06/08 to 01/17 170232 Rao 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 APPO 9 Henry Bala 06-091532/SP - 02/16 to 09/16 28808 Secunderabad 10 DTO Vikarabad Wajjid Ali 0021-SP-2004 634 09/09 to 04/16 50720 DTO Narsapur DCBW/MDK/4973/20 11 P Anjaiah 3,069 12/9/13 to 6/16 103221 13 STO 12 K. Sayamma A2/NLG/LB/006938 2972 8/6/11 to 5/16 177627 Ramannapeta 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 N. Suryanarayan 15 DTO Gadwal 11-SGC-006331 58 2/13 to 5/16 2262 Setty 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 P.Lingaiah 09-004104-FP 67528 DTO Warangal Ramchandar 09-00-4147/FP 33658 STO Utnoor NaithamIsruBai PW/ADB/FP-0001407 39953

Annual Review Report 2016-17

I&CAD/AMS/S/ STO Khanapur V.Santhamma 258579 0002016 K Laxmi ADBFP0001255 4229 STO Mancherial E.Deena 01-006241/sp 255625 Rehma AH-ADB-1983 FP 9571 DTO Adilabad 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

Excess Amount of AQP+ DR Name of DTO/ STO Name of Pensioner PPO No Period of drawal paid (Rs) 24.01.2017 to STO Alair M Narsaiah 04-SGC-006223 3860 31.01.2017 06/2016 to STO Narayankhed G. Padmamma 05-S-002208/FP 16203 01/2017 02/2010 to STO Deverakonda T. Parvathamma 04-F-001150 108824 01/2017 07/2015 to DTO Medak Bhoolaxm 05-S-002737-F 43260 01/2017 09/2015 to STO Bhadrachalam M. Venkamma - 22664 02/2017 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

Excess Amount paid Sl.No. Name of DTO/APPO Name of Pensioner PPO No (Rs) 1 DTO Nalgonda Gulam Yaseen 04-013732-SP 204178 2 APPO Secunderabad Mohd Ibrahim 06-07101/SP 81919 Total 2,86,097

Annual Review Report 2016-17

Annexures 3.3.8 Family Pension paid beyond time limit Excess Amount paid Sl.No. Name of DTO/APPO Name of Pensioner PPO No (Rs) 1 APPO Nampally G. SriLaxmi 06-017730/FP 1,86,508

Annexure 3.3.9 Non restoration of Commuted Value of Pension Sl. Name of Date of payment Date of CVP/pm in Name of Pensioner PPO No No. APPO of CVP Restoration of CVP Rs. 1 Ratnakala Dixit 06-S-041300 23-07-1999 24-07-2014 898 2 Motigalli 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 Kishan 06-SGC-042367 16-02-2000 18-02-2015 2050 APPO 26-06-2000 26-06-2015 2510 7 Daisy 06-SGC-043610 Tarnaka 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. Name of the DTO/STO PPO No Reasons for short Payment No Pensioner Local Audit authorized Rs. 6930/- pm towards Pension but wrongly PR-YDR-315- 1 Pochaiah noted in system as Rs. 6475/-, Pension Paid Rs. 6475/- instead of Rs. 2017 6930/-from 01.10.2016. EFP authorized @ Rs. 4085/- from 09.01.2009 up to 08.01.2016 and thereafter FP @ Rs. 2451/- under RPS 2005. However from A5-NLG-FP- 2 K Rambai 09.01.2016, FP is being paid @ Rs. 5058/- by consolidating Rs. 2451/- STO Alair 006357 of RPS 2005 directly to RPS 2015 instead of consolidating it under RPS 2010 and then 2015. Local Audit revised EFP @ Rs.7640/- and FP @ Rs. 4584/- under RPS A5-NLG-FP- 2010 but the same was wrongly entered in system as FP @ Rs. 2516/-. 3 K Salamma 006520 Under RPS 2015, FP was consolidated from Rs. 2516/- and paid @ Rs. 5192/-. The FP has to be consolidated from Rs. 4584/-. 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 STO K.R.K.Ratna 4 10-011167/SP 2010 scales) during the period from 01-08-2011 to 31-03-2015. Further Nelakonda Prasad SP was consolidated under RPS 2015 scales on Rs 2,263/- and paid pally 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

Annual Review Report 2016-17

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. Pension was consolidated to Rs. 6,377/- under RPS 2015 scales taking 329/A2/FP/201 the basic pension as Rs 3090/- instead of Rs.3,350/- (minimum pension 6 V. Krishnaveni 0-11 to be paid under RPS 2010 scales). This resulted in short payment of pension from 1-2-2010. STO Parigi 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/- 7 K. Prabhavathi 07-001656 pm (minimum pension to be paid under RPS 2010 scales). This resulted in short payment of pension from 1-2-2010. DTO Authorised NPF @ Rs.524/- under RPS 1993. Eligible for NPF @ LF-MNR-SW- Rs.7206/- under RPS 2015 scales but paid Rs.3973/- due to wrong 8 Nagarkurn Hussainamma F001435 consolidation. This resulted in short payment of pension amounting to ool Rs.1,73,179/- STO Paid family pension of Rs 6500/- instead of Rs 7139/- under RPS 2015 9 Devarakon P. Devi 04-004174-FP scales after consolidation from RPS 2010. The short payment worked da out to Rs. 11,648/- from 08/5 to 02/17. STO Family pension @ Rs.8,698/- should be paid from 4/2015 instead of Rs. A5/NLG/LB/000 10 Nidamano Rajiya 6,914/-. Wrong consolidation resulted in short Payment of family 716 or pension to the tune of Rs. 50,755/-. Family Pension @ Rs.3086/- paid from 28-5-2014 under RPS 2010 DTO scales and Rs.6500/ under RPS 2015 scales which is incorrect. The 11 Karimnaga A. Mohini FP-001290 pensioner is entitled basic pension of Rs.5,599/- from 28-5-2014 and r Rs.11,544/- from 1-3-2015 This resulted in short payment of Rs. 1,39,265/-. NFP was erroneously taken as Rs.6,687/- instead of Rs.6,887/- while STO Ambuja 12 11-FG-003054 paying revised pension under RPS 2005 Scales. This resulted in short Jadcherla Ramesh payment of NFP under RPS 2005, 2010 and 2015 scales.

Authorized EFP @ Rs.12607/- under RPS 2005 scales upto 10.09.2015 APPO 06-SGC- 13 Sulochana but was paid upto 30.09.2014, resulting in short payment of pension Nampally 067604/FP amounting to Rs.1,61,495/-

Authorized SP @ Rs.7,234/- under RPS 2010. SP revised to Rs.7,442/- APPO Md. Abdul vide Order No.1140/6/N/2013 dated 23-03-2013. But under RPS 2015, 14 Pol/H/5970/SP Motigally Jakkar Khan the SP was consolidated from Rs.7,234/- instead of Rs.7,442/- resulting in short payment. Authorised SP @ Rs.3524/- under RPS 1993. Consequently, due to K. David 15 06SGC026844 wrong consolidation under different RPS resulted in short payment of APPO Nelson pension to the tune of Rs.1, 39,974/- Secundera 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/- 16 bad C.Lakshmi Bai 06-018828/FP 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

Name of Date of Birth as Date of eligibility Sl.No. DTO/APPO PPO No. pensioner per PPO 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

Annual Review Report 2016-17

Annexure 3.3.12 Short payment of Family Pension

Name of the Sanctioned year Amount Amount Period Sl.No PPONo. Diff Rs. pensioner paid actually due 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 K. Lakshmana 6 056042/FP 4508 3075 16872 13797 10/14 chary P. Sri Sai 7 4908 1379 1379 7206 5827 01/14 Charan 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

Name of Name of the Date of receipt Date of first Delay in Sl No PPO NO STO/APPO pensioner in STO/APPO payment days 1 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 APPO Venkat Samba Siva 3 06-018705 03/06/16 18/06/16 15 Chandraya Reddy 4 nagutta 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

Annual Review Report 2016-17

Andole 952/B1/SA/SRD/15-1 8 S. Laxmi 05-012702/SP 10/06/16 08/10/16 110 GPO NO. 11, LR NO. 9 S. Laxmi 04/06/16 18/08/16 75 176/A3/SA/S 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 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 STO Jayaprakah B J 05-012784/SP 15/07/16 27/09/16 71 22 Patancher MD Shabuddin 05-012880/SP 04/10/16 07/12/16 63 23 u 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 Yella Reddy M 07-007975/SP 23/04/14 26/06/14 63 MPDO/RRD/ 29 K Urmila 23/07/14 23/08/14 31 STO 3360/SP/2014 30 Ibrahimpat K Ramulu 07-008152 23/08/14 30/09/14 36 31 nam 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 Ramachandrappa 11-016737SP 13/07/14 01/09/14 49 35 STO Hymavathi B 11-004266FP 03/08/14 07/11/14 95 36 Kodangal 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 Smt Aruna S 06-SC-063958 17022449 2 Smt A.Ratnamma 06-F-008497 17024927 3 Sri Mohd.Adam 05-009206/SP 17028732 Narayanpet 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 Rampally Prameela 03-S-02559 14005150 8 P Indira Devi 18-S-009110-FP 14033504 Hayathnagar 9 Surya Narayana 14-SGC-010787 14004780 10 G Seetha Mahalakshmi 20-S-005082-F 14005174

Annual Review Report 2016-17

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 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 Ibrahimpatnam 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 M. Venkateswarlu 18-SGC-024238 14005111 33 Medchal Ch.Vijaya Lakshmi 05-002345-FP 14007383 34 Ch. Amrutha Lakshmi 18-SGC-020426 14007212 35 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 Rajendernagar 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 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 Vikarabad 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

Annual Review Report 2016-17

58 Smt.Erramma 06-S-008472-FP 14002012 59 K.Purushotham Reddy 06-SG-021506 14033007 60 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 APPO Secunderabad 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 Date of Date of Death payment of DTO/STO Name of Pensioner PPO No Delayed by of Pensioner Obsequies charges 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 STO Kodangal A2-SA-MBNR-MEDI-S- Laxmamma 19-02-15 02-04-15 1.5month 002854 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 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 DTO Medchal SPCT-HYD-SP-006761- P Yadamma 20-04-15 06-08-15 4.5 months FP Gori Bee 10-S-FP 13-05-15 03-09-15 3.5months Y Vajramma SW/RRD/2032/SP 20-02-15 21-07-15 5 months STO Narasamma POL-RR-RP-000657-FP 09-06-15 14-08-15 2 months Ibrahimpatnam Khadeeja Bee 10-S-001221-FP 23-07-15 14-12-15 5 months

Annual Review Report 2016-17

Annexure 3.3.17 Non consolidation of pension under RPS 15 Sl.No. Name of STO/APPO No. of Pension cases 1 STO Venkatapuram 6 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

Name of DTO / STO PPO No Name of the bank/branch Pensioner 02-008077/SP 62093520746 SBH Ahmedpura, NZB Sayeeda Begum 01-FG-001987 074910100153211 AB Badabazar, NZB SP-004032 62046137427 SBH PB COMPLEX, NZB H Hemalatha DTO Nizamabad 02-F-000274 059610011180204 AB, HYD ROAD, NZB ICAAD/NZB/2068/SP 6204111407 SBI PRAGATHI BHAVAN COMPLEX, NZB Katam Sayavva 02-F-000723 180122010000268 COOP CB,YELLOMSUHA BR P Bhagya Laxmi 000160 SP 179210100036534 AB NZB

Annual Review Report 2016-17

02-F001068 10593040204 SBI NZB Ch. Pattabhi 02-SGSC-004554/SP 35192030000017 Syndicate Bank Varni Branch Ramaiah 02-SGC-004091/FP 186, Syndicate Bank, Varni Branch Karnamma SP-009314 52078232877 SBH Bodhan STO Bodhan 02-F-001276 35112030001443 Syndicate Bank Bodhan 02-009073/SP 35112200016441 Syndicate Bank Bodhan Ahmadi Begum 02-007894/SP 62440435803 SBH BODHAN

Annexure 3.3.19

Drawal of two pensions from two different Sub Treasuries

NAME NAME OF THE Sl.No. PPO No. BANK A/C NO. ID NO. DTO/STO K. Sulochana19006168 04-F-000593 Nakrekal 52145568245 1 K. Sulochana19021262 04-012075-SP Nalgonda SBH NAKREKAL

K. Rathnamma19021505 A3-NLG-SP-SW-006858 Nakrekal 62206696558 2 SBH NAKREKAL K. Rathnamma19009888 A3-NLG-SP-004979 Nalgonda

Annexure 3.4.1

Short payment of interest

Int. Int. to be Date/Month of DTO GPF A/c No. Name DOR allowed allowed FW finalization upto upto 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 Nizamabad 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 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 Mahabubnagar 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 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 Adilabad 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

Annual Review Report 2016-17

Annexure 3.4.2 Ineligible interest paid

Ineligible interest paid for the DTO/STO GPF A/c No. Name DOR subscriptions 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 DTO Nalgonda 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 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 DTO Nizamabad 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

Annual Review Report 2016-17

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 100000 2 Mohammed Jamalauddin 020-138-0112

124000 3 GudepuVenkatamma 020-007-0182

4 Thodupunoori Srinivas 020-006-0729 42000 DTO Karimnagar 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 JulakantiVenkanna 018-026-0113 68000 DTO Nizamabad 11 Waghmare Arjun 018-122-0131 50000 Total 787000

Annexure 3.4.6 Recovery of TA in more than 36 installments

Rate of No. of Sl. No. Name of DDO Emp ID Name of Govt. servant Instalment Instalment 1 1616515 J. Venkateswar rao 5000 70 Head Master, Govt. TW 2 1628307 K. Venkateswarlu 3000 70 Ashram High School, 3 1611923 L Pulla Rao 3000 70 Cheepurugudem, 4 1616328 N. Nagaraju 5000 70 Dammapeta Mandal 5 1611756 B. Satyanarayana 1000 70

6 1628137 k. Seetha ramulu 2000 50 7 Head Master, Govt. TW 1606189 V. Satyanarayana 8000 95 8 Ashram High School, 1612019 V. Bakkyya - 70 Kinnerasani, Paloncha 9 1613262 B. Bhadramma - 71 mandal 10 1616334 L. Rajendra Prasad 3000 70 11 1628350 P. Babu 12500 70 12 1628357 Veera Bhukya 7000 70 Head Master, Govt. TW 13 1629961 B. Suramma 12500 70 Ashram High School, 14 1634248 B.. Ram 8500 70 Kamalapuram, 15 1634310 M. Venkateswarlu 11380 70 Mulakalapally mandal 16 1611915 B. Veeraiah 6000 90 17 1634182 V. Ramarao 5324 90 18 1628236 D. Atchamma 4646 90

Annual Review Report 2016-17

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 Agricultural Extension 1 Inamil Mohammed 1527822 200110202 STO Mahadevpur Officer 2 Srinivas Kola 1500294 200220318 Jr.Asst 3 G Rajeswar - - Sr. Asst STO Armoor 4 Shaik Mahaboob - - Jr.Asst 5 STO Sultanabad Jawahar Botham 15177 107743 MHS(M) Proh & Excise 6 STO Patancheru Nagabhushanam Mamilla 1800168 - Constable 7 Ravinder Reddy Panyala 1519208 - Panchayat Secretary 8 STO Husnabad Raja Komurarah Kuthadi 1538924 - Field Assistant 9 Mazhar Mohammed 1520106 - Junior Assistant 10 K Lalitha Kumari - FNO

11 Laxman Das, E 1612244 - Forest Beat Officer 12 Laxmaiah J 1613473 - Forest Beat Officer 13 STO Bhadrachalam 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 Anasuya D - 0140650145 Record Asst STO Kalwakurthy 18 Fahima Sulthana - 0140640205 Record Asst 19 Shivaram 1819101 - Typist DTO Sangareddy 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 Ganesh. M - 0140770664 Hostel Welfare Officer 24 Srinivasulu. S - 0140640163 Record Asst 25 DTO Nagarkurnool Jangi Reddy. M - 0142410128 Record Asst 26 Rawoof Abdul -- 0142410112 Record Asst 27 Balaswamy .G - 0142410164 Record Asst 28 Jayasheema Reddy Patel - 0141090565 Jr. Asst. STO Kollapur 29 Lakshmana Swamy T - 0141090470 - MNO Gr.I 30 J. Rajaram 1539780 020-016-0201 MNO Gr.I 31 V.Narayana Raju 1539783 020-016-0265 32 DTO Karimnagar 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 J.Johnson 2107439 0211080325 M N Orderly Gr.I L.Bheemanna 38 2107813 0211080120 M Nursing Orderly Gr.II

DTO Warangal(U) 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

Annual Review Report 2016-17

43 Satyavathi Srisailam - 0141220121 Jr.Asst STO Achampet 44 Parvathamma Kommu, - 0141220192 Jr.Asst 45 N Rama Rao 1634404 - Jr Asst STO Yellandu 46 G Sunder 1601916 - Typist 47 DTO Gajwel Sri Maruthi 1811007 - Sr. Accountant DTO Narsapur Bhoopal Reddy G 1802326 Sr. Accountant 48 - 49 Gangadhar Basam 1815035 - Junior Assistant 50 Gopal Dobbala 1801391 - Driver DTO Medak 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 Subscription DTO/STO Name GPF A/c No (Rs) 1 S Mallesh 0231450105 400 2 Kotaiah K 0231450405 500 STO Alair 3 T Sanjeeva Reddy 13896-ZP 1000 4 G Ravindra Chary 14039-ZP 1000 5 STO Metpally T Devaiah 0200220109 500 6 M. Lava Kumar 020-016-0590 300 7 RachakondaMeenaiah 020-016-0697 200 8 Narukula Sailu 020-016-0710 200 9 DTO Karimnagar 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. FW AMOUNT NAME OF THE SUBSCRIBER ACCOUNT No. DATE OF DEATH No. 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

Annual Review Report 2016-17

Annexure 3.4.10

GPF subscriptions without GPF Account Numbers

DTO/STO Name of the Employee Designation ID NO Subscription Venkataiah D HM 1716142 2000 STO Kalwakurthy Manjusree A SGT 1716376 2000 Operation Theatre DTO Nagarkurnool Krishna Nenavath 1751702 1000 Assistant

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 020-016-0643 1553018 020-016-0789 1553019 020-016-0222 1551798 020-016-0597 1552695 020-016-0683 1551799 PiduguRajesham 1 020-016-0698 1551800 Dy. C S G CH Peddapalli Attender 020-016-0744 1552801 020-016-0766 1551803 020-016-0772 1551487 020-021-0161 1551774 020-142-0131 1551773 020-001-0272 1532443 020-059-0111 1532758 Jeshetti Raja Venkata 020-059-0112 1532759 MUN MEG COURT 2 Narasimha Prasad 020-059-0113 1532757 HUZURABAD Junior Assistant 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

Annual Review Report 2016-17

Annexure 3.5.2 Items lying idle in Strong room (safe custody)

Sl.No. Name of the STO No of items/articles lying idle 1 STO Venkatapuram 1 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. Name of the Minimum TSGLI Short ID No. Policy No. Basic Pay No Employee Subscription subscribed subscription Srinivasamma 1 1504376 652108 78,910 2000 200 1800 Gazzetted .HM Ananda Chary P. 2 1541135 501457/A 43,680 1400 250 1150 School Asst.

Annual Review Report 2016-17

Annexure 3.5.4

Recovery of Subscription without TSGLI policy Numbers

SL NO. DTO/STO Name of the Employee Designation ID No DDO

1 Ram Chandram S VRO 1539861 2 Rajaiah K VRO 1543893 Tahsildar STO 3 Ramesh S VRO 1544043 Dharmaram Mandal Peddapalli Sultanabad 4 Thirupathi J VRO 1547696 Dist 5 Vamshi V VRO 1557097 6 Prasanth Kumar V B H M of Primary 1727460 - 7 Sekhar J Sec .Gr.Teacher 1729642 - STO 8 Malathi J -do- 1729645 - Kalwakurthy 9 Prakasa Rao B -do- 1730834 - 10 Gopal P -do- 1731414 - PPrl,GJC, 11 Chandra Sekhar K Attender 1753424 Nagarkurnool 12 Abdul Khaja Pasha Attender 1760828 DWO,NGKL Dy.EE,PR,SD, 13 DTO CharavaakaniReddappa AE 1760884 Bijinapalli Nagarkurnool SheelaAnchula HM,GAZ,GHS, 14 School Asst 1758881 Nagarkurnool MO,PP Unit, 15 Gayathri Reddy K Med.Officer 1641892 Nagarkurnool 16 Dr.Sudheer Babu N CAS 1762147 17 Ramathara P Staff Nurse 1756120 Dy.Civil Surgeon, Govt.Civil STO Kollapur 18 Sabeera Begum Thoty 1717027 Hospital, Kollapur 19 Suresh Babu B Waterman 1734392 2021 Md Shakeel Ahmed O.S 1754098 22 Suresh P AEE 2125820 EE,PR,VQC,Warangal Kondaveeti Maaryran K Multi Health 23 1627052 MO,MPHC,Velair,Warangal DTO Asst.(F) 24 Warangal(U) Aswini Sailaja B CAS 2157805 AO,CKM Govt.Maternity 25 Zeenath Sulthana CAS CAS 2157810 Hospital,Matwada,Warangal 26 Prakash Rao D Ph. Gr.II 2107432 27 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 STO Achampet 30 Chandu V VRO 1717317 Tahsildar, Achampet 31 Mathru Devasath VRO 1717318 HWO,Govt.BC Boys Hostel, 32 Sarangapani J Cook 1534626 ODELA Dist.RWS & S Engineer, 33 DTO Pravalika AEE 1557389 Peddapalli Peddapally 34 Lakshmi R Cook 1547995 Matron Ananda Nilayam, Orphanage, 35 Ramulu K Kamati 1556982 Peddapalli 36 Buddanna Repalle S.G.T 1723691 37 Rangamma Boya School Asst 1753567 STO Gadwal MEO, Ieeja 38 Habeebunnisa School Asst 1759162 39 Sri Hanumantha Reddy S.G.T 1726439

Annual Review Report 2016-17

40 Gopal Reddy Bandagonda S.G.T 1732129 41 Shanamma S.G.T 1754301 MEO, Doulatabad 42 Swapna M S.G.T 1758784 43 Kavitha Agirishetty S.G.T 1759433 44 Nazia Sultana S.G.T 1760312 45 STO Kodangal Laxmi Myadam S.G.T 1754316 46 Cheethala Devi Chikeni S.G.T 1754685 47 M Sakkubai S.G.T 1759204 MEO, Kosgi 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

Major No. of Sl.No. DDO Name Amount Head Objections 1 2220 The Asst Accounts Officer., I&PR Dept, Hyd, 6 4715776

Annexure 4.3 Excess payment of VAT No. of Sl.No. Major Head DDO Name Amount (Rs) Objections 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

Annual Review Report 2016-17

4 2055 Accounts officer, RBVRR Police Academy, Hyderabad. 2 7219 5 2055 Addl Director AND 1 8032 Administrative Officer, Govt. Degree College for Women, 6 2202 1 18569 Begumpet, Hyderabad. 7 2055 Administrative Officer, Intelligence Department, Hyderabad. 1 41320 8 2055 Assistant Accounts Officer, Commissioner of Police, Hyderabad. 1 2090 Asst Accounts Officer, O/o Director General of Prisons & 9 2056 1 1828 Correctional Services, Hyderabad Asst Accounts Officer, Regional Transport Authority, 10 2041 1 22904 Khairathabad, Hyderabad 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

Major No. of Sl.No. DDO Name Amount (Rs) Head Objections Accounts Officer, O/o The Commissioner and Director of Collegiate 1 2202 2 6114 Education, Hyderabad. 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

Annual Review Report 2016-17

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 Head Master, Govt. Primary School, Mohamood Nagar-III, 26 2202 1 1946 Bahadurpura Mandal-II, Hyderabad. 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 The Assistant Secretary to Govt., Energy Department, Secretariat 34 3451 1 1 ,Hyderabad The Manager (Gazetted), O/o The Deputy Commissioner (CT), 35 2040 1 6710 Punjagutta Division, Hyderabad 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

Annual Review Report 2016-17

Annexure 4.6 Excess Payment

No. of Sl.No Major Head DDO Name Amount (Rs) Objections

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 PAO,NEW 4 Asst Accounts Officer, Telanagana Bhawan, New Delhi 1 53901 DELHI Asst. Secretary to Govt., YAT&C (PMU) Dept, Secretariat, 5 3452 1 70000 Hyderabad. Divisional Accountant Officer (Works), (R&B) City Roads 6 2059 1 4381 Division, Hyderabad 7 2055 Dy. SP, Police Computer Services and Standardization 1 9109 Total 7 262606

Annexure 4.7 Excess Payment of Pay Bills

Major No. of Sl.No. DDO Name Amount (Rs) Head Objections 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

No. of Sl.No. Major Head DDO Name Amount (Rs) Objections 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 PAO,NEW 6 Resident Commissioner, Telangana Bhavan, New Delhi 1 10625 DELHI Total 8 71992

Annual Review Report 2016-17

Annexure 4.9 Grant-In-Aid related

Sl.No. Major Head DDO Name No. of Objections The Dy.Commercial Tax Officer(General) 1 2070 1 O/o.Commissioner of Commercial Taxes, Hyd 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 Office of The Director, Women Development and Child 5 2235 2 Welfare Department, Hyderabad. Total 7

Annexure 4.10 Details sought for Salary/Pension grant

Sl.No. Major Head DDO Name No. of Objections

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 No. of Sl.No. Major Head DDO Name 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 PAO,NEW 8 Asst Accounts Officer, Telangana Bhawan, New Delhi 1 DELHI 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

Annual Review Report 2016-17

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

Gazetted Head Master-II, Govt. Boys High School, Rezimental Bazar, 23 2202 1 Secunderabad. 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 The Deputy Commissioner Tax Officer (Genl), O/O The Commissioner of 28 2040 1 Commercial Taxes, Hyderabad The Dy Registrar(HO), O/o the Special Commissioner for Co-operation and 29 2425 1 Registrar of Cooperative Societies , Hyderabad The Dy. Secretary to Govt., Labour and Employment Trg., Factories Deptt. 30 2251 1 Hyderabad 31 3452 The Tourist Information Officer, Department of Tourism, Hyderabad. 4 Total 50

Annexure 4.12 Observations on AC/DC Bills

Sl.No. Major Head DDO Name No. of Objections 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

Annual Review Report 2016-17

Annexure 4.13 Short/Non recovery of General Provident Fund Subscription

Functional Sl.No DDO Name No. of Objections Amount (Rs) Major Head 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

Annual Review Report 2016-17

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

Annual Review Report 2016-17

Annexure 4.15 Miscellaneous

Major Sl.No DDO Name No. of Objections Head 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 Asst. Secretary to govt., Transport, Roads& Building Dept., Secretariat 14 2013 1 ,Hyderabad Chief Rationing Officer & Ex-Officio E.D. Consumer Affairs Food & Civil Supplies, 15 3456 1 Hyderabad. Deputy Director (H&T), O/o Director of Handloom Textiles &Apparel Export 16 2851 2 Park, Hyderabad 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 The Accounts Officer, O/o Commissioner of Women Development and Child 23 2236 1 Welfare Department, Hyderabad The Asst. Secretary to Government, Infrastructure and Investment (OP/Claims) 24 5053 1 Department, Secretariat, Hyd 25 2051 The Asst. Secretary, Public Service Commission, Hyderabad 2 The Drawing & Disbursement Officer, Gardens Dept, Dept of Horticulture, 26 2406 1 Hyderabad The Dy Registrar(HO), O/o the Special Commissioner for Co-operation and 27 2425 2 Registrar of Cooperative Societies , Hyd 28 2403 The Jr Accounts Officer, O/o Dir of Animal Husbandry, Hyd 4