ANNUAL REVIEW REPORT ON THE WORKING OF TREASURIES, PAY AND ACCOUNTS OFFICE, IBRAHIMPATNAM () IN THE STATE OF FOR THE YEAR 2017-18

ACCOUNTANT GENERAL (A&E) ANDHRA PRADESH,

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 inspection of District Treasuries is periodically undertaken 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 and Pay and Accounts Office, Ibrahimpatnam @ Vijayawada in the State of Andhra Pradesh for the year 2017-18 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 2017-18 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, Ibrahimpatnam @ Vijayawada.

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. Incidentally, irregularities during the local inspection of Treasuries such as fraudulent drawal of money by the treasury officials from CINB account of Treasury to the individual account and drawal of pensions of ceased/transferred pensions by inducing imposters to individual accounts are also brought to notice. I hope Government and DTA will take appropriate remedial measures to improve the functioning of Treasuries and Accounts Department by exercising effective internal controls.

(ANINDYA DASGUPTA) Accountant General (A&E)

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Table of contents

Contents Page No. Sl.No

i) Highlights (iii)

Part-1: ii) 1 Introduction

Part-2: iii) Defects noticed during compilation and 3 verification of accounts

Part-3: iv) Defects and other irregularities noticed during 9 inspection of treasuries

Part-4: Annual Review Report on working of 42 v) Pay and Accounts Office, Ibrahimpatnam (Vijayawada)

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HIGHLIGHTS

Sl. Para Gist of Para No No 1 487 inspection reports containing 2,125 paras were outstanding by the 3.1.4 end of 31-3-2018 2 55,656 items of vouchers amounting to 2.4 ₹ 3186.96 Crore are wanting from various Treasuries 3 Delay in adjustment of advances on 1,223 items of AC bills amounting 2.5 to ₹.215.10 Crore 4 Adverse balance under Deposit Accounts amounting to ₹.923.30 crore 2.6.2 5 Misclassification under MH 8009 Regular GPF Account - 40 items of Class IV GPF, CPS, ZPPF debits amounting to ₹.85.11 lakh and 3117 2.8.3 items of credits amounting to ₹.3.12 Crore 6 Undisbursed amount lying idle in CINB Account - ₹.9078.81 lakh 3.2.1(ii) 7 Non-lapsing of Civil Deposits under ‘B’ Category - ₹.38.24 crore 3.3.1 8 Unadjusted balances and irregularities in Contributory Pension Scheme 3.3.10 (CPS) – ₹.29.96 crore (ii)(a) 9 Short credit to MH 8342-117-04-002 - ₹.3.97 crore at DTO, 3.3.10 Machilipatnam (vi) 10 Excess payment of pensions amounting to ₹. 223.89 lakh was noticed in 3.4.1 Sub-Treasuries 11 Fraudulent payment of pension in respect of 14 spurious PPOs issued by 3.4.2 Local Fund authorities - ₹.4.22 crore in 12 Excess payment of pension of ₹.1.14 crore in 12 PPOs at DSTO, 3.4.3 Seethammadhara, Visakhapatnam 13 Non-compliance of the effective date in GO 315 resulted in excess 3.4.4 pension payment - ₹. 1.11 crore 14 Irregular payment of Honorarium to the contract supervisors- ₹ 1.73 3.6.11 crore 15 Retention of unused stamps worth of ₹ 121.74 crore 3.6.16 16 Minus LoCs amounting to (-) ₹. 47.39 Crore in PD portal 3.6.19

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Annual Review Report-2017-18

PART-I

Introduction

1.1 Treasuries and Sub-treasuries in Andhra Pradesh function under the administrative control of the Director of Treasuries and Accounts (DTA), Andhra Pradesh, Ibrahimpatnam, Vijayawada under the Finance Department of the State Government of Andhra Pradesh. In addition to the treasuries, the following authorities also attend to treasury functions and/or render accounts to this office.

 Pay and Accounts Officer (PAO), Ibrahimpatnam.  Pay and Accounts Officer (Andhra Pradesh Bhavan), New Delhi.  Andhra Pradesh State Legislature,

1.2 The Treasury is the nucleus of the accounting system of Government. It maintains records of financial transactions and conducts necessary checks on the flow of Funds as per the provisions contained in AP Treasury Code, financial rules and various executive instructions issued from time to time. The State is divided into 13 districts and at district level, the District Treasury acts as the receiver and disburser of the State Government funds besides rendering monthly accounts to the Accountant General (AG) (A&E) who in turn compiles the State Government’s accounts on monthly and annual basis.

1.3 Computerisation in the State treasuries started initially with primary compilation of accounts using ‘C-TAS’ package developed on ‘COBOL’ in 1990 with the help of Andhra Pradesh Technological Services (APTS) Ltd. In April 2009, APTS Ltd., rolled over to Integrated Management of Pay and Accounts and Treasury department (IMPAcT) package by re-engineering the ‘C-TAS’ package using web based technologies.

The Government had implemented electronic payments for all transactions processed through treasuries by using Corporate Internet Banking (CINB) account and permitted the Department to open CINB accounts in all treasuries in order to facilitate transfer of funds to the beneficiaries directly through ‘IMPAcT’ package covering all payments including salaries, pensions, payments to third parties (suppliers, utility payments etc.) which can be accessed through ‘https://treasury.ap.gov.in’.

Government of Andhra Pradesh has also implemented another IT project called Comprehensive Financial Management System (CFMS) from 02-04-2018 onwards in place of existing treasury IT applications like IMPAcT, HRMS covering all internal stakeholders in the Government like Finance Department, Administrative Departments, Heads of Departments, and AG (A&E), with interface with RBI through 3 accounts of RBI i.e one for e-receipts, one for GST receipts and one for e-payments. However, the Pension records/data

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are being maintained through earlier Pension Package i.e IMPAct module in CFMS even though payments are being made through CFMS.

Organisational set-up:

1.4 The hierarchical structure of the Department of Treasuries and Accounts is as follows: ORGANISATIONAL SET-UP

Finance Department

Director of Treasuries and Pay & Accounts Office, Andhra

Accounts (DTA) Pradesh, Ibrahimpatnam

District Treasuries

(13)

Divisional Sub Treasuries Sub Treasuries

(42) (154)

All the 42 Divisional Sub Treasuries and 154 Sub-Treasuries functioning in the State are Banking Treasuries (Details vide Annexure 1.1 and 1.2).

Scope and Methodology of Treasury Inspection

1.5 The inspection of the District Treasuries and sampled Sub-treasuries covering the period 2017-18 was conducted in 2017-18. The inspection was carried out in accordance with auditing standards prescribed by the Comptroller and Auditor General of .The scope of the inspection was twofold - financial audit and compliance audit under the themes - Financial Reporting, Salary payments and Supplementary bills including payments relating to Scholarships, Pensions and Class IV GPF.

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PART-II

Defects noticed during compilation and verification of accounts

Compilation Process:

2.1 The A.G (A&E), AP is responsible for compiling the accounts of the State Government of Andhra Pradesh. Each District Treasury furnishes accounts to AG (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 corresponding to the schedules of 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 account and in the schedule of deductions agree. Along with the Accounts, the Treasury furnishes all the supporting documents including the vouchers. The A.G (A&E) office receives the main accounts from all the District Treasury Offices. The Main Accounts are verified with the respective Sub Account to see that the Major Head figures shown in the Main Accounts tally with the Major Head totals shown in the Sub Accounts for each of the Major Heads. The Main Accounts is then sent for preparation of Monthly Civil Accounts (MCA) 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 year/month of accounts are included leaving no transaction over looked. Accounts comprising of wanting sub-accounts, vouchers, and schedules effect the completeness objective. Timely rendition of monthly account by the District Treasuries with supporting documents is a pre requisite for the preparation of MCA and monthly expenditure report. Delay in rendition of monthly accounts by District Treasuries adversely affects the timely rendition of the MCA to the State Government by the Office of A.G (A&E). The delay in rendition of monthly accounts by all the District Treasuries in 12 months observed during the year 2017-18 are shown in Annexure 2.1. This delay ranged between 1 and 18 days.

Deficiencies in rendering of Accounts:

2.3 The Digital Access of Treasury Accounts (DATA) by AG (A&E) was envisaged to obtain online treasury data to eliminate redundancy and duplication of data entry at Treasury and the office of A.G (A&E) as well as speedy generation of MCA. The project was

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implemented under two sub processes i.e. obtaining Main Account wise data online in order to generate the MCA and obtaining Sub Account data to book the detailed account.

Physical vouchers received from the treasuries were checked electronically against the voucher data downloaded from the DTA website for revenue and capital heads. While scrutinising the accounts for the year 2017-18 submitted to AG (A&E), the following deficiencies were noticed.

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 in almost all the 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 2018, it was observed that 55,656 items amounting to ₹3186.96 Crore as detailed in Annexure 2.2 were kept under objection for want of vouchers from district treasuries. When compared to previous years, the number of items with corresponding missing vouchers were drastically increased. The recurrence of the incidence of missing vouchers is a matter of concern which has to be addressed on top priority to ensure that the missing vouchers do not relate to any fraudulent payments, misappropriations etc. To conclude that these vouchers do not involve fraudulent payments, misappropriation etc, 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 (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.Ms.No.391, Finance (TFR) Dept, dated 22nd March 2002 and GO Ms No.507, Finance (TFR) Dept, dated 10th April 2002) stipulate that all advances drawn on AC bills should be adjusted by submitting the detailed contingent (DC) bills with supporting vouchers within a 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 orders in force.

(ii) Non submission of DC bills raises the question on the proper utilization of the amounts drawn, correctness / completeness of accounts and is in contravention of government orders. Non submission of DC bills 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.

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During the year 2017-18, a total of 1,223 items of AC bills amounting to ₹ 215.10 Crore as detailed in Annexure 2.3 were outstanding / pending for want of DC bills.

Deposit Accounts: 2.6 During the year 2017-18, the following deficiencies were noticed in Deposit Accounts.

Incorrect accounting procedure on lapsed amounts of Personal Deposit Accounts:

2.6.1 The purpose of Personal Deposit (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. As per Article 271 (iii) (4) of APFC, personal deposit account created by debit to the consolidated fund should be closed at the end of the financial year by minus debit of the balance to the relevant service head in the consolidated fund, the PD account being opened again in the next year, if necessary, in the usual manner. Contrary to the above provisions, Government issued instructions vide G.O.Ms.No. 43, Finance & Planning (W&M) Department, dated 22ndApril 2000 to credit back the unspent balance under those schemes for which funds were released in the previous financial year to the receipt head of the Department. This irregular accounting carried implications on the financial indicators of the Government for the subsequent years. On the matter being pointed out by the Accountant General this process was rectified in G.O.Ms.No.165, Finance (CM) Department, dt:19.09.2017.

Adverse balance under 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 Andhra Pradesh had issued orders through G.O.Ms.No.29 Finance (DCM) Department, dated 24.3.2015 for rolling out P.D. Account Portal throughout the thirteen District treasuries w.e.f. 1.06.2015. This initiative was also extended to all sub treasuries with effect from 1.7.2015. The new initiative would facilitate Administrator concerned to conduct their transaction online, generate account statement and reconcile the account balance in a transparent manner. For this purpose, the following instructions were issued.  All the Stake holders should reconcile the balances and update the ledger balance with the system, and accept the balance as per IMPAcT system.  The outstanding LOC with the Bank as on 31.05.2016 should be made zero so that the LOC based P.D. Account begins in the new application with issuing of fresh LOC.  Any payment of P.D. Account outside the Portal cannot be accounted for in the debit scroll of the State Treasury.

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Assessment of the implementation of P.D. Account monitoring system and online accounting in P.D Account Portal was made through review of transactions in various treasuries. It was noticed that reconciliation process was still ineffective resulting in adverse balance aggregating to (-) ₹ 923.30 Crore under MH 8342, 8443, 8448, 8449 and 8550 as on 31.3.2018 in the books of AG (A&E) as detailed in Annexure 2.4.

Loan Accounts:

2.7 During the year 2017-18, the following deficiencies were noticed in Loan Accounts.

Misclassification of recoveries towards loans:

2.7.1 (i) In 6 DTOs viz Krishna, Kurnool, Prakasham, Srikakulam, East Godavari, Chittoor and PAO AP and AP Hqrs Treasury, the Principal amount of ₹ 2,92,920/- recovered towards MH 7610-202-04-Motor Car Advance were wrongly classified under MH 7610-202-05-Motor Cycle Advance as detailed in Annexure -2.5. .

(ii) In 3 DTOs viz Ananthapur, Krishna, Chittoor as well as PAO, Ibrahimpatnam and AP Hqrs Treasury, amounts totalling to ₹ 1,77,644/- recovered towards MH 7610-202- 05 Motor Cycle Advance were wrongly classified under MH 7610-202-04 Motor Car Advance as detailed in Annexure-2.6.

(iii) In 2 DTOs viz Krishna, Ananthapur and PAO AP, an amount of ₹ 41,086/- pertaining to Car Advance Interest was wrongly classified as Car Advance Principal as detailed in Annexure-2.7.

(iv) In DTO Chittoor and AP Hqrs Treasury, HBA Interest amounting to ₹ 56822/- was wrongly classified under HBA Principal as detailed in Annexure-2.8.

(v) In DTO Kurnool, Andhra Pradesh Government Life Insurance (APGLI) loan amount was wrongly misclassified under MH 7610-00-202-04-000 which is Car Advance (Principal) as detailed in Annexure-2.9.

(vi) In PAO AP, Personal Computer Advance (Principal) was wrongly misclassified as Car Advance under MH 7610-00-204-12-000 as detailed in Annexure-2.10.

Want of Supporting Details:

2.7.2 In six DTOs, there were 38 Vouchers / Challans for which the corresponding loan recovery schedules amounting to ₹ 5.39 lakh under the head 7610-00-201-05-000-HBA regular were not attached. The details are shown in Annexure 2.11.

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G.P.F. Accounts:

2.8 During the year 2017-18, the following irregularities were noticed.

Over Payments

2.8.1 Overpayment in GPF occurs due to non-receipt of debit vouchers on time. As per note 3 under Rule 15A of A P Provident Fund Manual, the overpaid amount is to be recovered from the subscriber in one lump sum or in such number of monthly instalments as may be determined by the Administrative department of the secretariat. 5 overpayment cases amounting to ₹ 1,67,543/- were reported in the previous Annual Review Report. An amount of ₹ 30,841/- pertaining to one overpayment case (GPF A/c.No.20065/PH) was recovered from the subscriber. Therefore, total recoveries in respect of four overpayment cases amounting to ₹ 1,36,702/- were still awaited. DDOs and DTOs were addressed to recover these amounts from the subscriber pensionary benefits. Latest position of the overpayment cases are shown in Annexure 2.12.

Payments beyond Validity period

2.8.2 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 authorisation has to be revalidated by the authorising authority.We found that in 178 cases, treasuries had made payment on GPF authorisations after the validity period of six months as detailed in Annexure 2.13.

Non-receipt of debit vouchers

2.8.3 It was noticed that in respect of 677 Final Payment Authorisations issued from 01.10.2016 to 30.09.2017 debit vouchers have not been received till date as detailed in Annexure 2.14.

Persistent misclassifications of ZPPF, Class-IV, GPF, CSS, NPS into regular GPF Account

2.8.4 Proper classification is a pre requisite for the correct maintenance of accounts. All drawing officers who present bills to the Treasury have to see that the bills are correctly classified. 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, however, noticed that 40 items of Class IV GPF, CPS, ZPPF debits amounting to ₹ 85.11 lakh and 3117 items of credits amounting to ₹ 3.12 Crore were misclassified under MH 8009 Regular GPF during the year 2017-18 as detailed in Annexure 2.15. This superficially inflates/deflates the balances under GPF.

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Incorrect operation of SA-111

2.8.5 It was noticed from the GPF schedules/vouchers that 116 GPF credit items amounting to ₹ 79.17 lakh and 48 GPF debit items amounting to ₹ 1.70 crore 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 2.16.

Non-enclosure of schedules and vouchers

2.8.6 The GPF recovery schedules which contain 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 along with List of Receipts (LOR) and List of Payments (LOP). During the year 2017-18, it was noticed that 4,488 schedules amounting to ₹ 8.40 Crore were wanting from all the Treasuries as detailed in Annexure 2.17.

Minus Balances

2.8.7 There should not be any minus balances in GPF Accounts. Minus balances would be due to drawal of more than the available balance at credit or wrong posting of debit amounts. It was noticed that there were 89 live GPF accounts with minus balances as detailed in the Annexure 2.18 and DDOs were addresed in this regard for which replies are awaited. During the year 2017-18, 86 GPF Accounts with minus balances were noticed as detailed in Annexure-2.19.

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Annual Review Report-2017-18

PART-III

Defects and other irregularities noticed during inspection for the year

2017-18

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 Department’s functioning assumed much significance with the growing need for more financial control over the increasing Government transactions involving huge public expenditure.

Treasuries have refined their functioning by improving systems and procedures. Some of the major initiatives are compilation of computerised accounts, payment of pension and salaries through bank 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 organisation.

Details of Treasury Offices inspected during the year

3.1.3 During the year 2017-18, out of 210 offices i.e 13 District Treasuries and 196 Sub Treasuries under the control of DTA, 13 District Treasury Offices, 90 Sub Treasury Offices and DTA, Ibrahimpatnam, Vijayawada were inspected. 104 Inspection Reports containing 740 paras were issued. The details of offices inspected during the year are given 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 pensions, GPF, incidence of incorrect operation of Personal Deposits, non-accountability of funds drawn on AC Bills, which were not settled were brought out in Inspection Reports and communicated to the DTA/DTOs/STOs.

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Outstanding Inspection Reports and Paras:

3.1.4 The AG (A&E) arranges 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 are followed up by issue of inspection reports incorporating the irregularities detected during the inspection and not settled on the spot. All Inspection Reports are issued to the Treasury inspected with copies marked to the District Treasury and DTA for compliance. As per instruction 3 under TR 31 of APTC Vol-1, the Treasury Officer shall get settled post audit objections periodically within a fortnight of their receipt and shall maintain a post audit register to watch clearance of paras. As of 31 March 2018, there were 487 inspection reports containing 2,125 paras pending settlement due to non-receipt of replies/ compliance by the DTOs. District wise analysis of outstanding Inspection Reports and paras to the end of March 2018 is given in Annexure 3.1.2.

Section – II: Other Defects – Accounts related functions

Corporate Internet Banking (CINB) Account

3.2.1 (i) The e-payment system was being implemented in DTOs from 1stApril 2014. Under this system, amounts of bills passed by treasury are initially credited by the bank to the Corporate Internet Banking (CINB) account which is operated by the DTO. The list of beneficiaries as furnished by the DDOs along with bank account numbers, transaction identification numbers etc., are to be sent to bank for making e-payments. An e-cheque is generated by the bank for each bill which has to be authorised by the treasury officer for crediting the amount of bill to each beneficiary account. System generates Unique Transaction Reference (UTR) Number for each transaction. For this purpose, the DTA server has been connected to the bank server to generate the e-cheques and to credit the payments into the beneficiaries’ accounts. The e-payment system covers all payments including salaries, pensions, payments to third parties (suppliers, utility payments etc.,). In circular Memo No.M2/114010/2009 dated 7th December 2011, the DTA issued orders to open a PD Account under the Head of Account 8449-120-99 under the category ‘C’ lapsable deposits. It was further ordered therein for transferring 95% of the funds lying idle in CINB account to this PD Account. The funds were ordered to be retransferred to CINB account whenever needed. At the end of the year, scholarship funds lying unspent in PD account should be lapsed and taken as reduction of expenditure against the head of account concerned. The District Treasury Officer /Sub Treasury Officer ((DTO/STO) before recommending failed transactions for re-upload should satisfy himself that the funds have been returned to the CINB Account.

During inspection, the following defects were noticed with regard to CINB Account.

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Undisbursed amounts in CINB Account - ₹ 9078.81 lakh

3.2.1 (ii) In 10 DTOs and 44 STOs, it was noticed that there were huge amounts to the tune of ₹ 9078.81 lakh lying idle in CINB account as detailed in Annexure-3.2.1. This is fraught with the risk of misappropriation/fraudulent drawals/diversions of government money besides adversely affecting the ways and means position of the State Government.

During the inspection of DTA, it was noticed from the data base being maintained that there were huge amounts of ₹ 38.04 crore outside the Government account for the years 2014-15 and 2015-16 in various treasuries as detailed below.

Total Lapsed Lapsed Sl. Balance in Balance in Total Distrit Outstanding from 2014- from Balance ( ₹) No. 2014-15 ( ₹) 2015-16 ( ₹) Lapsed ( ₹) ( ₹) 15 ( ₹) 2015-16 ( ₹) 1 Ananthapur 54,182 8,76,383 9,30,565 - 9,30,565 2 Chittoor 52,83,683 71,29,024 1,24,12,707 - 1,24,12,707 3 East Godavari 79,27,133 35,34,157 1,14,61,290 - - - 1,14,61,290 4 42,13,483 71,48,568 1,13,62,051 - 1,13,62,051 5 7,10,556 2,35,49,705 2,42,60,261 - 2,42,60,261 6 Krishna 62,08,154 38,18,320 1,00,26,474 32,258 74,458 1,06,716 99,19,758 7 Kurnool 17,31,828 66,11,978 83,43,806 - 83,43,806 8 Nellore 11,79,12,594 7,07,82,605 18,86,95,199 - 18,86,95,199 9 Prakasam 8,98,003 18,70,102 27,68,105 - 27,68,105 10 Srikakukulam 7,89,00,542 55,03,901 8,44,04,443 - 8,44,04,443

11 Visakahpatnam 7,90,81,547 7,90,81,547 - - 6,24,86,333 1,65,95,214 12 Vizianagaram 12,85,369 16,14,615 28,99,984 12,84,407 16,68,633 29,53,040 -53,056 13 West Godavari 85,36,124 60,67,601 1,46,03,725 29,02,725 23,34,614 52,37,339 93,66,386 Total 23,36,61,651 13,85,06,959 45,12,50,157 42,19,390 40,77,705 7,07,83,428 38,04,66,729

Immediate action needs to be taken either to credit back these amounts to the beneficiaries’ accounts or to remit back the same to the Heads of Account concerned.

Erroneous crediting of the outstanding balances in CINB into MH 0075 Misc General Services resulting in inflation of receipts – ₹ 21.60 lakh

3.2.1 (iii) The DTA vide Memo No. H5/10389/2014 dt.08.02.2017, read with Govt. Memo No. 1413/442/AI/Admn-I, instructed all the treasury officers to complete the reconciliation of amounts lying undisbursed in the CINB account for more than three months due to erroneous / invalid bank accounts and get the DDOs concerned informed. It was further stated that if DDO furnishes the correct rectification details then the amounts were to be re-uploaded, otherwise remitted into Government account.

As per the codal provisions/Receipt and Payment Rules, etc when a lapsed amount is remitted back into government account, the same should be treated as reduction of expenditure (except in the case of Revenue Deposits) but not Revenue Receipts.

However, during verification of records at DTO, and 3 STOs in Vizianagaram District, it was noticed that the lapsed amount proposed to be remitted to government account was remitted into Major Head 0075- 00-800-Other Receipts-00-81- Other Receipts as detailed below instead of treating the same as minus expenditure.

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Office Challan No Date Amount ( ₹) DTO, Ongole 11117 17.01.2018 5,69,571 11114 17.01.2018 5,68,702 Gajapathinagaram 5227-5231 -- 14,202 Kurupum 2738 23-01-2018 10,07,562 Nellimarla 2998 18-01-2018 77 Total 21,60,114

The above action on the part of the department not only violated the existing provisions on the treatment of lapsed deposits but also resulted in unwarranted inflation of revenue receipts thereby incorrect projection of state financial position.

Incorrect operating of Interstate Suspense Account Head for lapsing of CINB failed transactions

3.2.1 (iv) (a) As per the instructions of DTA dated 8-2-2017, the amounts of failed transactions were to be remitted into Government Account by way of challans as a reduction of expenditure under the same Heads of Account against which the bills were drawn. However, during verification of records in the following STOs, it was observed that the amounts were actually credited to MH 8793-129 which is an interstate suspense account.

Challan Amount Name of the STO No. ( ₹) 858 1,667 Gajapathinagaram 862 741 3425 4,168 Bhogapuram 3435 1,410 377 4,486 379 19,329 380 175 381 151 Tarlam 382 852 389 834 394 1,429 402 12,421 410 1,250 Total 48,913 The above instances are only illustrative but not exhaustive. The crediting of failed transactions into Interstate suspense head was irregular. It could also not be ascertained in inspection as to how the interstate transactions amounts were failed and credited in to the CINB account.

Non-Identification of failed transactions of scholarship amount under CINB Account at DTO, Machilipatnam

3.2.1 (iv) (b) The Government in Memo.No.6184/101/DCM-II/2013 dt. 30-03-2013, instructed that the failed transactions of scholarship amount lying in the CINB account maintained in the Treasury Department shall be transferred and adjusted to PD account to be opened under the HOA MH 8449-120-99-Scholarships under Category ‘C’ which was

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lapsable after one year. During verification, it was noticed at DTO, Machilipatnam that the treasury was operating a PD Account for adjustment of all the failed transactions of scholarships with an amount of ₹ 3 crore lying in P.D. account without crediting to the head of account concerned adversely affecting the ways and means position of the State Government. The details are as follows.

CINB Account P.D. Account - Scholarships Date Amount ( ₹) Date Amount ( ₹) 19-10-2015 (-) 10,00,00,000 19-10-2015 (+) 10,00,00,000 04-08-2016 (+) 3,00,00,000 04-08-2016 (-) 3,00,00,000 31-03-2017 (-) 3,00,00,000 02-08-2016 (-) 7,00,00,000 31-03-2017 (+) 3,00,00,000 10,00,00,000 Balance available (+) 3,00,00,000

Double authorization of failed transactions

3.2.1 (iv) ( c) It was noticed at Divisional STO Vijayawada (West) that an amount of ₹ 10,72,000/- was authorized for payment vide TRANSID No.4136 on 10-5-2017 and payment made in Scroll dated 11-05-2017. One of the transactions pertains to HOA 8009-01- 101-01 and the amount was to be credited to account No.1510100106329 having IFSC No.ANDB0000015. An UTR No. SBIN61751340206 was generated. The status of Beneficiaries account details shows “Success” for all the transactions in the bill. However, in the Bank details, a transaction of ₹ 67,000/- was not updated, but the status shown as “Pending”. As the amount was shown as pending to the beneficiaries account, the amount was reauthorized on 06-07-2017 vide UTR No.SBIN517188970670. This resulted in double payment as a result of which the NET Bank accounts reflected a minus balance of ₹ 0.67 lakh.

During the review of CINB outstanding balances for 2017-2018 at Divisional STO, Vijayawada (West), it was noticed that the balances of 25 transactions exhibited minus indicating that the amounts paid were in excess of the bills amount. The total excess payment thus made amounted to ₹ 15.17 crore in these 25 transactions. All these transactions were initially found to be success in the beneficiaries accounts details module but the accounts were credited to CINB Account as failed transactions. The Treasury subsequently reauthorised these failed transactions again and this resulted in excess payment.

Wrong feeding of Opening Balances into the IMPACT system 3.2.2 It was noticed in STO, Ongole, from the Plus and Minus report that the opening balances (OBs) as on 01-04-2010 were wrongly entered into the system in the following accounts which needs rectification.

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Sl DDO Code Name of PD Head of Account Amount No. Administrator wrongly fed ( ₹) 1 07112302003 RDO, Ongole 8443-00-800-00-03-000-000 165000 2 07110104003 AMC, SNPadu 8448-00-102-00-02-000-000 15300 3 07112202084 Sarpanch, Pelluru 8448-00-109-00-02-001-000 258635 4 07112202097 Sarpanch, SNPadu 8448-00-109-00-02-001-000 222624 5 07112202115 MPDO, Ongole 8448-00-109-00-03-800-000 112681

Though the Treasury already forwarded letters in the month of March 2016 through DD, DTO, Ongole to the DTA, for taking necessary action, rectification was not done as of February 2018.

Treasury may remind the DTA for clearance of the inoperative PD accounts from the system along with the rectification of OBs data entries as on 01-04-2010 to make the PD accounts up-to-dated.

Discrepancies in Ledger and System balances:

3.2.3 The operation of PD Accounts in treasuries was being done previously in IMPAcT package. As per the instructions issued vide G.O.Ms.No.29 Fin (DCM-I) Dept Dt. 24.03.2015, all transactions relating to PD accounts were to be processed online w.e.f 1st May 2015 through PD account portal application. For this purpose, all the stakeholders should reconcile the balances between manual ledger figures with IMPAcT figures and validate the actual balance to be uploaded to the PD portal. The new software was fully integrated with the present packages with all required validations. The accounts were also maintained manually and manual ledger was taken as authentic. As such, ideally, the system balances and the ledger balances should agree.

It was noticed in 2 DTOs and 8 STOs, covering 5 districts that there were huge differences between system and ledger balances and in the system, the balances were ₹ 20.35 lakh less than those of manual ledgers as detailed in Annexure- 3.2.2 which requires verification, reconciliation and necessary rectification.

Discrepancy in the Personal Deposit account of Scholarships in DTO, Visakhapatnam

3.2.4 An amount of ₹ 1,14.65,628/- was transferred from CINB account to the PD account of Scholarships under MH-8449-120-99 vide Ch.No.13448 dt.5-11-2016. However, the same was again adjusted into the PD account vide Ch.No.15178 dt.2-12-2016. On noticing the mistake, based on the letter by the DD, DTO Visakhapatnam, one transaction was reversed back into CINB account by the Bank.

It was observed that the Treasury had not carried out the reversal entry in the Ledger balances of PD account of Scholarships which resulted in exhibition of inflated balances both in the Ledger account as well as in PD Portal. Consequently, the balances under Plus and Minus Memoranda, Main Accounts are also inflated to that extent.When this was brought to

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notice, it was replied that the above transaction was made erroneously and the DTA was being addressed to carry out necessary correction.

Discrepancies in DDO codes management

3.2.5 The coding pattern for DDO Code indicates that first 2 digit numeric code for DTO, second 2 digit numeric code for STO, followed by 4 digit numeric code for department and last 3 digit numeric code for DDO serial number in the department. Thus, uniqueness of DDO code for a particular DDO is essential to prevent fraudulent drawals, particularly in view of the high number of DDOs and the fact that they were submitting claims online. However, it was noticed that DDOs relating to various treasuries were being allotted more than one DDO code and some of them were operating both the codes. Assigning of multiple DDO codes to the same DDO in IMPAcT Package is fraught with the risk of booking expenditure of the same DDO against different DDO codes operated.

During the inspection of treasuries and DTA, the following deficiencies on DDO code management were noticed.

(i) STO , , was maintaining PD Accounts with two DDO codes for Commissioner, as detailed below.

Sl No. DDO Code Nomenclature / DDO Designation 1. 06081802002 Municipal Commissioner Mangalagiri 2. 06081807001 MPL Commissioner, Mangalagiri

Out of these, the 2nd DDO code was not in operation, but there was a huge closing balance of ₹ 1.66 crore lying idle in this inoperative PD account as per plus and minus memo as detailed in Annexure-3.2.3. (ii) Improper pattern followed for allotting DDO codes: An analysis of sample data of DDO masters revealed that there was no definite pattern followed for allotting DDO codes. In the following instances, different HOA codes were used for High school headmasters and MEOs:

STOCODE DDOCODE 05170308012 HM ZPHS Narasapur 05170308006 HM ZPHS Polavaram 05170308007 HM ZPHS Putrela 05170308002 HM ZPHS 07020308024 M.E.O. 07040308023 M.E.O. Ardhaveedu 07040308022 M.E.O. Bestavari Peta 07080308043 M.E.O. C.S.Puram

The above DDOs were from Education Department for whom the appropriate HOA shall be 2202 and hence, inclusion of HOA ‘0308’instead of 2202 in these DDO codes was inappropriate. Further, in the List of Major and Minor Heads of Account of Union and States, there is no mention of HOA (0308) to record the transactions. There were 204 such DDOs in DTA data base as detailed in Annexure-3.2.3 (a)

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(iii) DDO Codes without proper nomenclature: During the review of DTA GPF Data base, it was noticed that 120 DDO Codes exist in the data base without any nomenclature i.e., name, designation and department. Against this, 13 DDO codes represented with “0” and 38 DDO Codes with numerical value without any indication of the department etc. One DDO Code was also with special character of hyphens as detailed in Annexure-3.2.3 (b). (iv) Multiple DDO Codes & the same DDO code operated in multiple treasuries: It was also noticed that there were 160 DDO codes having more than one DDO for the same Drawing and Disbursing Officer resulting duplication in coding pattern as detailed in Annexure-3.2.3 (c). Similarly, the same DDO code was also mapped with different Treasury Offices. Section - III: PD Accounts

Non-lapsing of Civil Deposits under ‘B’ Category - ₹ 38.24 crore 3.3.1 As per the provisions contained in Article 271(iii) of Andhra Pradesh Financial Code Vol-I, all Deposits which fall under category ‘B’ unclaimed for more than three financial years from the year they become due for repayment should be lapsed and credited to Government Account. However, it was observed that in 13 districts covering 12 DTOs and 76 STOs, revenue and other deposits of ₹ 38.24 crore falling under this category were not lapsed as detailed in Annexure-3.3.1.

Consequently, the non-lapsed deposits continued in these PD Accounts without any utilisation by the Government, besides violation of codal provisions.

Non-Lapsing of Category ‘C’ Deposits - ₹ 1.13 crore 3.3.2 As per the orders issued in G.O.Ms.No.43 Finance (W&M) Department, dated 22ndApril 2000, read with G.O.Ms.No.165, Finance (CM) Dept, dated 19th September 2017, Category ‘C’ Deposits include funds deposited on account of execution of works under various schemes sanctioned by the Government from time to time. Under this category, all funds released during a particular financial year and remained unspent upto 31st March of next financial year should be lapsed to the Government Account.

The Government in Memo No.6184/101/DCM-II/2013 dt. 30-03-2013, instructed that the scholarship amounts lying as failed transactions in the CINB account maintained in the Treasury Department shall be transferred and adjusted to PD account opened under the MH 8449-120-99 Scholarships under Category ‘C’ which is lapsable after one year being the balances remained unspent.

Review of PD Ledgers in 5 districts, covering one DTO, five STOs, revealed that an amount of ₹ 1.13 crore remained unspent without lapsing to government account as detailed in Annexure- 3.3.2. Keeping huge amounts of scholarships undisbursed without lapsing to government account resulted in non-accrual of the intended benefits to the concerned besides adversely affecting the ways and means position of the State Government.

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Non-submission of Detailed Contingent Bills for Abstract Contingent Bills - ₹ 134.97 crore

3.3.3 Financial Rules (Art 99 of Andhra Pradesh Financial Code) permit drawal of advances on Abstract Contingent (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.Ms.No.391, Finance (TFR) Dept, dated 22nd March 2002 and GO Ms No.507, Finance (TFR) Dept, dated 10th April 2002) stipulate that all advances drawn on AC bills should be adjusted by submitting the Detailed Contingent (DC) bills with supporting vouchers within three months. In any case, a third AC bill shall not be admitted unless the first AC bill is settled.

Non-submission of DC bills raises question not only on the propriety of transactions but also on proper utilisation of the amounts drawn, as well as correctness and completeness of the accounts.

It was noticed that in 13 districts covering 12 DTOs and 28 STOs, 666 DC bills amounting to ₹ 134.97 crore were pending, as detailed in Annexure-3.3.3. This issue needs to be addressed by the department on priority.

Excess payment/lapsing of Revenue Deposits of ₹ 2 lakh at STO, Gudiwada

3.3.4 A review of Revenue Deposit Ledger in STO, Gudiwada revealed that a single consolidated Revenue Deposit ledger was being maintained in respect of 81 PD Administrators. While the closing balance as on March 2014 as per this ledger was ₹ 9,77,05,773/-. However, ₹ 9,79,05,773/- was actually lapsed as detailed in Annexure-3.3.4 resulting the lapsed amount being in excess of the outstanding balance to the tune of ₹ 2,00,000.

Drawal of amount through Self Cheques by P.D. Administrators

3.3.5 As per Article 3 of Andhra Pradesh Financial Code, unless the amount is immediately required to be paid for the goods or services received / work done, no amount shall be withdrawn through self-cheques from PD account. In pursuance of this, it was stipulated that no self-cheque from deposit account shall be permitted except for the salaries and petty office expenses. No cheque in the name of manager or any bank shall also be allowed, so as to cut down the bad practice of depositing the amounts in the bank to avoid lapse of funds. The deposit administrator and the treasury officer shall be held personally responsible for any violation of these provisions.

1 1. AD, Agriculture, Gudiwada 2. RDO, Gudivada 3. SRO, Gudiwada 4. MRO Gudiwada 5..MRO, Gudlavalluru, 6. MRO, Mudinepalli, 7. MRO, Nandivada and 8. MRO Pedaparupudi

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In 10 STOs under 8 districts, it was observed that 32 PD Administrators had drawn amount through self-cheques against the codal provisions and total amount thus drawn was ₹ 1.51 crore as detailed in Annexure-3.3.5.

Non-Receipt of Certificate of Acceptance of Balances (CABs)

3.3.6 (i) As per Article 126 of Account Code Volume II read with GO.Ms.No.45 Finance & Planning Department, dated 25th February 1987, at the end of every quarter, the Administrators operating PD Accounts in the Treasury are required to reconcile the balances in their deposit accounts with those of treasury and furnish Certificates of Acceptance of Balances (CABs) in order to ensure the correctness of the balances as shown in the cash books of PD administrators with those of treasury.

However, it was noticed that in 7 DTOs and 10 STOs, 1,667 CABs were pending from various PD Administrators as detailed in Annexure-3.3.6. Non-reconciliation of balances in PD accounts /non-receipt of CABs are fraught with the risk of fraudulent drawals from PD accounts. This issue needs immediate attention.

Discrepancies in balances of CABs with PD portal

3.3.6 (ii) A review of the CABs received from PD Administrators in DTO Ongole and Vizianagaram revealed that the balances certified by the PD Administrators were not in agreement with the balances in the PD portal in 9 cases as detailed in Annexure-3.3.7.

Non-reconciliation of balances under Deposit Heads with those of Huzur Treasury

3.3.7 As per Para 14.7 of Andhra Pradesh Treasuries and Accounts Functionary Manual, the balances of Sub-Treasury deposit ledgers under various deposit heads are required to be reconciled with those of District Treasury once in every three months.

However, it was noticed that the above reconciliation work was not attended to in 2 DTOs and 26 STOs covering 10 districts as detailed in Annexure- 3.3.8.

Adverse Balances in PD Accounts- ₹ 61.13 Crore

3.3.8 PD Account should have a positive balance or nil balance. A negative balance in PD account indicates the drawal from the fund is more than the amount deposited which is not at all possible. The DTO being the paymaster and account keeper has to check the balances available before making payment. A review of ledger balances in 5 districts covering 7 STOs and three DTOs revealed negative balances in 37 PD accounts to the tune of ₹ 61.13 crore as detailed in Annexure-3.3.9.This reflected drawal of funds over and above the balances available at the credit of the PD administrators. Negative balances in these PD accounts are of serious concern which needs investigation and further necessary action.

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PD accounts not in operation for more than three years

3.3.9 As per Article 271(iii) (4) of A.P.F.C. Vol-I, if a PD Account is not in operation for more than three complete financial years and there is reason to believe that the need for the PD account had ceased, the treasury office shall close the PD Account and transfer the balance to receipt head of the department concerned.

A review of PD accounts in 3 STOs and in 1 DTO revealed that 46 accounts were not in operation for more than three years as detailed in Annexure-3.3.10. No action was taken to close these inoperative accounts.

Contributory Pension Scheme (CPS) 3.3.10 (i) Government introduced Contributory Pension Scheme (CPS) to all employees appointed on or after 1st September 2004. In G.O.Ms No.196 Finance (Pen-I) Department, dated 24th July 2012 read with DTA Memo No. D-II/CPS/10393/1/2012 dated 10th June 2013, orders were issued for revising the procedure for implementation of CPS. Accordingly, the Treasury Officer on receipt of online data of the subscribers and nature of subscriptions upload the subscribers’ contribution files to Central Recordkeeping Agency (CRA) of National Securities Depository Limited (NSDL) and obtain the transaction numbers.

The DDO wise and employee wise breakup towards employees’ contribution under CPS shall be summed and taken as receipt under Head of Account (HOA) 8342-00-117-04- 001 against the DDO concerned. The Treasury Officer prepares an adjustment bill in APTA Form 40 for an amount equivalent towards employees’ contribution and transfer the amount to HOA 8342-00-117-04-002. Treasury shall transfer the equivalent amount from HOA 2071- 01-117-04-320 to the P.D. Account 8342-00-117-04-002 and transfer both employees’ contribution and Government contribution to the trustee bank (i. e Axis Bank) by means of one cheque duly enclosing SCF/RTGS form which will be generated after uploading the text file in NSDL website. These amounts will be credited ultimately to the Permanent Registered Account Numbers (PRANs) of individual employees. In case where the bank branch of Axis Bank is not available, the ATO shall enclose the filled in RTGS form and two copies of SCF form along with the cheque and forward the same to the Treasury Bank which will arrange for online transfer of the funds to Axis Bank specifying the SCF number in the remarks column. During District Treasuries/Sub Treasuries inspection, the following discrepancies were noticed in maintenance of CPS Account.

Unadjusted balances and irregularities in Contributory Pension Scheme (CPS)

3.3.10 (ii) (a) In three DTOs and twenty STOs, instances of existence of minus balance of ₹ 29.96 crore under 8342-00-117- 04-001 and having balances of ₹ 13.97 crore under 8342-00-117-04-002 were noticed as detailed in Annexure 3.3.11. Minus balance under 8342-00-117- 04-001 reflects accounting discrepancies and balance under 8342-00-117-04-

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002 shows unadjusted balances to the respective PRAN accounts maintained at NSDL. This issue needs to be addressed at Government level.

3.3.10 (ii) (b) During the inspection of DTA, a review on Government Contributions towards CPS for the entire State was conducted and revealed that there were 212 PD accounts operating HOA 8342-00-117-04-002 –“Government Contributions towards CPS”. However, the system of zeroing of the Government matching contribution after uploading was being followed by 25 PD operators / Treasury officers only across the state and the other 187 DDOs were operating with carried forward balances ranging from ₹ 1/- by STO, Badvel (012020702001) to ₹ 1,86,02,875/- being highest in the District Treasury Office, Vizianagaram (022010702001). Thus, there existed an amount of ₹ 71,13,10,184/- of matching Government contribution outstanding in respecive PD accounts for adjustment as shown in Annexure-3.3.11 (a).

Incorrect operation of CPS HOA MH: 8342-117-04-001 by Assistant Director, Animal Husbandry, Vizianagaram - ₹ (-) 28.87 Lakh

3.3.10 (iii) During the review of plus and minus Memorandum maintained at STO Vizianagaram, it was noticed that an amount of ₹ 28,87,485/- was outstanding under the HOA 8342-00-117-04-001 operated by the Assistant Director, Animal Husbandry (AH), Vizianagaram.

Non-transfer of legacy data under CPS HOA MH: 8342-117-04-001 to NSDL

3.3.10 (iv) A review of Plus and Minus Memorandum for the month of December 2017/January 2018 in DTO, Nellore and STO, revealed that amounts pertain to legacy data i.e, the amounts recovered from the employees towards contributions to CPS prior to 1- 4-2014 were still lying with four DDOs under the HOA 8342-00-117-04-001 unadjusted to the respective employees’ PRANs as shown below.

Sl. DDO Name Amount ( ₹) No. 1 AAO, RVN(SSA), Nellore 29,84,958 2 MO, DSRG HQ Hospital Nellore 29,52,546 3 DRDA, Nellore 11,261 4 Animal Husbandry, Gudur 28,81,508 Total 88,30,273

Excess drawal of Government contribution under MH 2071-01-117-04-320- ₹ 6.20 crore 3.3.10 (v) On review of PD account of CPS MH 8342-117-04-001 (Employees contributions) and MH 8342-00-117-04-002 (Employees contributions plus Equivalent Government Contribution) and drawal of Government contribution from the MH 2071-01- 117-04-320 for the period from April 2016 to February 2018, it was noticed in four DTOs and one STO that there was an excess drawal of government contribution amounting to

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₹ 6.20 crore towards CPS from MH 2071-01-117-04-320 lying unadjusted in PD account under HOA 8342-00-117-04-002 as details in Annexure-3.3.12.

Short credit to MH 8342-117-04-002 - ₹ 3.97 crore at DTO, Machilipatnam 3.3.10 (vi) The total Receipts under the MH 8342-117-04-002 shall be the total of Employees Contribution plus Government contribution. Thus, the total of MH 8342-117-04- 001 and MH 2071-01-117-04-320 worked out to ₹ 28,16,59,597/-. This amount has to be transferred to trustee bank by means of one cheque duly enclosing SCF/RTGS form which will be generated after uploading the text file in NSDL website. These amounts will ultimately be credited to the PRANs of individual employees concerned. However, it was observed that the total amount transferred to NSDL from HOA 8342-117-04-002 by adjustment was ₹ 24.20 crore as against ₹ 28.17 crore resulting in short adjustment of ₹ 3.97 crore. 13th Finance Commission Grants

3.3.11 As per the provisions contained in G.O.Ms.No.43 Finance (W&M) Department, dated 22ndApril 2000, read with G.O.Ms.No.165, Finance (CM) Dept, dated 19th September 2017, under Category ‘C’ Deposits, all funds released during a particular financial year and remained unspent up to 31st March of the next financial year shall lapse. Further, as per GO Ms.No.86 Finance (FCCASP) Dept dated 20-5-2016, permission was granted for utilization of 77.5% of the money deposited in the PD accounts under 13th Finance commission (FC) grants during 2014-15. The DTA was also directed to lapse 22.5% of the amount deposited in PD accounts of the Urban Local Bodies. Further, in G.O. Rt. No. 2219, Finance (FC,CASP) Department dt.24-11-2016, orders were issued to withhold 2.34% of the amounts deposited in PD accounts in the Rural Local Bodies under 13th FC Grants deposited during 2014-15 and to utilize the grants till 31-03-2017.

During the District Treasuries/Sub Treasuries inspection, the following lapses were noticed.

Non-Lapsing of 13th Finance Commission Grants

3.3.11(i) A review of PD accounts revealed that the unspent balances amounting to ₹ 44.83 crore pertaining to the 13th FC Grants under Category ‘C’ were lying in the PD accounts without lapsing to the Government account as detailed in Annexure-3.3.13.

Excess incurring of expenditure under 13th Finance Commission Grants

3.3.11(ii) A review of PD accounts of Rural Local Bodies at one DTO and four STOs revealed that an amount of ₹ 58.50 lakh which was to be withheld in 6 PD accounts as per the above GO was not withheld in the PD accounts as detailed in Annexure-3.3.14. This resulted in excess expenditure to that extent which needs ratification from the competent authority.

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Section - IV: Defects noticed in pensions

3.4 Review of pension payments in Treasuries revealed the following.

Excess payment of pensionary benefits: 3.4.1 Excess payment of pensions amounting to ₹ 223.89 lakh was noticed in Sub- Treasuries under 13 Districts of Andhra Pradesh.

Excess payment of pension occurred due to;  inadmissible Interim Relief ₹ 3.13 Lakh- Annexure-3.4.1(a)  inadmissible Dearness Relief ₹ 48.82 Lakh- Annexure-3.4.1(b)  wrong consolidation of pension ₹ 19.47 Lakh- Annexure-3.4.1(c)  excess payment of Financial Assistance ₹ 0.10 Lakh- Annexure-3.4.1(d)  excess payment of Enhanced Family Pension consequent on non- observance of prescribed time limit ₹ 41.06 Lakh– Annexure-3.4.1(e)  short/non-recovery of commuted portion of pension/premature restoration of CVP ₹ 25.68 Lakh – Annexure-3.4.1(f)  drawal of two family pensions by a pensioner ₹ 44.15 Lakh Annexure-3.4.1(g)  non-recovery of Anticipatory pension and Anticipatory Gratuity ₹ 41.48 Lakh Annexure-3.4.1(h) Other Irregularities Fraudulent payment of pension in respect of 14 spurious PPOs issued by Local Fund authorities - ₹ 4.22 crore in Krishna District

3.4.2 In G.O. Ms. No.340, Edn, Education (T1) Department dt.22/04/1980, it was ordered by the Government that the Pension Payment Orders in respect of Teachers working in Krishna, Kurnool and Hyderabad districts shall be issued by respective LF Audit officers.

A review of pension payments made in all Sub treasuries in Krishna Dist., revealed that pension payments were being made on spurious PPOs issued by the Local Fund authorities. As ascertained from the STO, a complaint was received from Vigilance authorities, and Special team from DTO Krishna was constituted to review such cases. Scrutiny of pension payment orders in all the Sub Treasuries of Krishna Dist., revealed 14 bogus claims on spurious PPOs issued by the Local Fund authorities involving an amount of ₹ 4.22 crore as detailed in Annexure-3.4.2.

As seen from the records, Shri. K. Rangaramanuja Charyulu, retired Head Master, who was drawing pension from Vuyyuru Sub Treasury, had engineered the entire episode of drawal of inadmissible pension through the spurious PPOs issued by the LF Audit. He got pensions sanctioned from Education Department and PPOs got issued from the Local Fund

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Audit, Machilipatnam in favour of his wife and nine other relatives during the period from 2001 to 2003 by using forged documents.

Though, a police complaint was lodged against the individual as he was responsible for these fraudulent drawals, no steps were taken to recover the amount resulting in a huge loss of public money to the State Exchequer. Involvement/Connivance of Education, Local Fund and Treasury department officials in this issue cannot be ruled out.

This indicated weak internal controls in the treasury department. The department needs to contemplate the effective internal controls to curb such Modus Operandi.

The entire issue was brought to the notice of the Government by the AG (A&E), AP vide Lr.No.PAG (A&E)/AP/TIH/2018-19/259903, dt:26-6-2018 to enable them to examine the GO, authenticity of PPOs issued for a particular period in pursuance of these orders and also to initiate action against the erring officials through detailed investigation. Their reply is awaited (November 2018)

Excess payment of pension of ₹ 1.14 crore in 12 PPOs at DSTO, Seethammadhara, Visakhapatnam

3.4.3 During the course of Inspection of STO Headquarters at Seethammadhara, Visakhapatnam, in the year 2015-2016 and 2016-2017, a test check of Pension Payments was conducted and fraudulent drawal of Pensions in three cases involving an amount of ₹ 31.58 lakh were brought to notice, as detailed below:

Sl. Year of Inspection Name of the PPO No. Amount in No Report Pensioner lakhs ( ₹) 1 2015-16 Dr.M.Ambedkar 22-SGC-15007 7.10 2 2015-16 Smt.A.Lakshmi Bai 22-SGC-012202/SP 3.48 3 2016-17 Sri.S.Sita Rama Rao 19-S-006626 21.00 Total 31.58

The modus operandi involved was tapping of undrawn pensions /Pensions stands transferred to other District Treasuries by manipulating the Pension data by one of the Sub- treasury staff Sri. K. Appalaraju, Sr. Assistant, who was absconding.

In view of these findings and media reports, the DTA conducted 100% Physical Verification of Pensions at STO, Seethammadhara, Vishakhapatnam by deputing Deputy Director, District Treasury, East Godavari district as Verification Officer. Accordingly, a review was conducted and report submitted on 10-08-2017 to the DTA, AP. As per the report, it was ascertained that there were 17,258 PPOs as per Master Data of November 2016, out of which 1,028 PPOs were not available and 1,133 ceased PPOs due to death were with the Sub Treasuries. An amount of ₹ 6.81 crore was paid in excess in 755 cases and monthly recovery from the pensioners was initiated in these cases by the DSTO.

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During the inspection of DSTO, Seethammadhara for the year 2017-18, it was found that there was an excess payment/fraudulent drawals of pension in 12 more cases after transfer/death of the Pensioners to the tune of ₹ 1.14 crore as listed in Annexure-3.4.3.

Non-compliance of the effective date in GO 315 resulted in excess payment of pension - ₹ 1.11 crore

3.4.4 The Government of Andhra Pradesh in G.O.Ms No.315 Finance (Pen-I) department, dated 07.10.2010 issued instructions on applicability and payment of Family Pension (FP) to unmarried/widowed/divorced daughters and disabled children. These orders were applicable from the date of issue of G.O. i.e.07.10.2010. A review of pension data at office of the DTA AP, Amaravati @ Ibrahimpatnam revealed that certain pension payments in pursuance of these orders were made from the date of event instead of effective date as envisaged in the GO ibid, i.e. Date of issue of GO (07.10.2010).Non-adherence to the effective date of payment by the Treasury offices while making pension payments under the above GO had resulted in excess payment of pension to the tune of ₹ 1,11,01,641/- in respect of 50 pensioners as detailed in Annexure-3.4.4. 3.4.5 Excess payment of pension in respect of the following cases was also noticed in treasury inspection during the year 2017-18.  Irregular restoration of pension: It was noticed in DSTO, Visakhapatnam that an amount of ₹ 54.08 lakh was paid to the pensioners through irregular restoration of pension after closure of PPOs in the cases of (i) Smt. D. Padmini, holder of PPO No.22-SGC-008684 for ₹ 16,63,496/- from December 2011 to October 2017. (ii) Sri. A. Sanyasi Rao, holder of PPO No.22-S-004314 for ₹ 12,33,833/- from December 2011 to October 2016 and (iii) Sri. C. V. Ramani, holder of PPO No.22-S-001970 for ₹ 25,10,929/- from January 2012 to April 2017.  Financial Assistance (FA) would be sanctioned to a person to support his or her livelihood and as and when a regular source of income is obtained, the financial assistance ceases to exist. However, it was noticed in DSTO, Visakhapatnam that Financial Assistance amounting to ₹ 6,38,015/- for the period from March 1982 to February 2018 was paid to the Service Pensioner Smt B.R. Rajeshwari, 22-S-010838 vide PPO No. FA23-90/4.  Fraudulent drawal of pension to the tune of ₹ 2.25 lakh was noticed in DSTO, Visakhapatnam by crediting the pension even after the death of the pensioners in two cases i.e, (i) Smt. K. Mariamma holder of PPO No.002235 FP for ₹ 79,656/- from 5-08-2014 to March 2015 and (ii) Sri. N. Suryanarayana, holder of PPO No. 22-S-001698 for ₹ 1,45,175/- for the period 27-4-2014 to March 2015.  Non implementation of 100% cut in pension: It was noticed at DSTO Visakhapatnam, that Provisional Pension of Sri. V. Subba Rao (PPO No. 22-S-010075) which was stopped in the month of February 2016 in compliance with the orders issued by the AG (A&E) AP vide Lr.No.P-7/IV/S-1654/SP-326/1997-08/170791 dt.09-02-2016, was restored along with arrears of ₹ 1,68,364/- in the month of May 2016 without any orders / instructions from the AG (A&E). The inadmissible payments for the period from 1-3-2016 to 30-04-2017 thus made, worked out to ₹ 6,12,521/-.

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It was further noticed that the Category of Pension in the Master Data was entered erroneously as “Service-normal” instead of “Service-Provisional”. This incorrect data entry caused irregular consolidation of provisional Pension from time to time under RPS-1999 to RPS – 2015 enhancing the provisional pension from ₹ 2987/- (RPS 1993) to ₹ 31,239/- (RPS2015) and resulted in excess payment of pension to the tune of ₹ 16,55,708/- for the period from 01-04-1999 to 31-03-2015. Thus, the total excess payment worked out to ₹ 22,68,229/- ( ₹ 6,12,521/- + ₹ 16,55,708/-).  Non implementation of 15% cut in pension: It was noticed at DSTO, Visakhapatnam, that the pensionary benefit (Service Pension) of Shri M Chalapathi Rao, Civil Assistant Surgeon who retired on 30-11-2004 was revised from ₹ 10,080/- to ₹ 8,568/- due to 15% cut imposed permanently under RPS 2005 scales. However, on scrutiny of the PPO, it was observed that no recovery was effected and pension was being paid without taking into consideration of the revised orders resulting in excess payment of pension to the tune of ₹ 5,18,016/- from 1-2-2010 to 2/2018.  Non-stoppage of pension causes excess payment of pension: Sri. M. Eswaradass, Weaver Grade-I SPKM Indian Institute of Handloom Technology, Venkatagiri , SPSR Nellore District (PPO No. 16-021227/SP)had retired from government service on 30-11-2016 AN on attaining the age of superannuation of 58 years. His pension arrears of ₹ 44,937/- were sanctioned and paid for the period from December 2016 to February 2017. He was, later, reinstated into service vide Govt.of A.P., Ind.& Com (Estt) Dept. Memo No.19098/Estt/A2/2016 dt.31-8-2017 on his representation to enhance the age of superannuation from 58 years to 60 years on par with other government employees. Accordingly, he rejoined service on 22-09-2017 and the fact was intimated to STO by the Regional Deputy Director (H&T) , Principal, SPKM, IIHT, Venkatagiri. However, it was observed that the STO had not stopped the payment of pension and continued to draw the same and credit into the pensioner’s account and thus, the excess pension paid amounted to ₹ 1,11,350/- from 03/2017 to 12/2017 along with Gratuity of ₹ 4,84,372/-, Commutation of pension of ₹ 5,11,904/- and arrears of pension ₹ 44,937/- thus the total excess payment being ₹ 11,52,563/- which is to be recovered.  Irregular drawal of Family Pension: It was noticed that Family Pension (FP) of Smt A.Thayaramma PPO No.16-S-004647 was being drawn by Sri. A. Gopalaiah, retired P.E.T, Venkatagiri, who was also drawing Service Pension (SP) PPO No.16-S-004647 sanctioned by PAG (A&E) vide Lr.No.PV10/IV/G-377/SP-296/20-12 in which the family beneficiary name was given as Smt. A. Sarala, wife. Scrutiny of PPO No.No.16-S-005020-FP revealed that Smt. Ammulur Thayaramma who retired on 30-6-1991 was sanctioned SP vide File No.PV10/T-74/766-SP/91-09 where in the name of her Husband was given as Sri A. Gopalaiah. The then STO failed to verify the name of the family pensioner in his Service Pension even though Smt Sarala name was already mentioned as FP beneficiary by Sri A Gopalaiah. Thus, it was observed that Sri.A. Gopalaiah had not mentioned the fact that he had two wives viz Smt. A. Thayaramma a government employee and Smt. A. Sarala a house wife in his pension proposals. Thereby, the name of Smt. A. Sarala only was appearing in the PPO No.16-S-004647 of Sri. A. Gopalaiah.

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Therefore, a clarification may be sought from pensioner and the fact of drawing both his Service Pension as well as FP of Smt. A. Thayaramma as FP beneficiary even though he had another wife Smt A. Sarala may be brought to the notice of the Pension Forwarding Authority, Pension Sanctioning Authority as well as DTA for further instructions on the action to be taken in this matter.  Payment of family pension to minor without PPO:It was noticed that Kum. Shaik Karisma alais Khader Beebi, minor daughter of late Smt. Umme Shamima, holder of FP No. Pol/SP/001835 dt.10-6-2003 of the District Audit Officer, State Audit, Visakhapatnam was being paid Family Pension @ ₹ 6,914/- p.m after the death of her mother on 21-06-2006 vide PPO No. TRY-VSP-002193 (PPO ID No. 02004789). As the Pension was sanctioned by the District Audit Officer, State Audit, Visakhapatnam, the FP to the minor should have also been authorised by the State Audit. However, the details of authorising the FP to minor were not available. A copy of the sanction order was also not on record. The total amount of family Pension thus paid for the period from February 2009 to March 2018 worked out to ₹6,70,707/-. The amount for the earlier period also needs to be worked out.

 Irregular payment of family pension to guardian beyond the date on which the Family Pensioner attained the age of majority - ₹ 2.79 lakh

Sri T.Munu Swamy, Attender in the office of Regional Joint Director, Collegiate Education, Guntur expired while in service on 11-12-2009 and Enhanced Family Pension (EFP) of ₹ 3,508/- pm was sanctioned vide PPO No. 16-004046/FP under RPS 2005 to T. Muni Neelima, eldest daughter of deceased through Guardian Smt. T. Radhamma since T.Muni Neelima was minor for a period of seven years i.e from 12-12-2009 to 18-3-2016. Thereafter, at the reduced rate of pension of ₹ 2105/- pm should be paid to the beneficiary concerned directly on the attaining the age of majority. However, it was observed that the STO has continued to pay pension into the account of the Guardian Smt. T. Radhamma beyond 18-3-2016 on which date the pensioner attained the age of majority, resulting irregular payment of pension for the period from March 2016 to December 2017 to the tune of ₹ 2,79,274/-. Non-filing of Pension Revision Orders

3.4.6 As per the instruction 63 under SR 91 of APTC, in treasuries while disbursing pension to the pensioners, the Treasury Officer should maintain a PPO file which contains original PPO issued by the Pension Authorising Authority (PAA) Disburser’s Half (DH) and any other relevant documents such as Annual Verification Certificate submitted by the pensioner annually, revision/consolidation orders, arrear calculation sheets, etc. This would be the basic record even though the pension payment is being made through a pension package. If the DH at Treasury office is misplaced / missing due to any reason, the same from the pensioner is to be obtained and a certified copy is to be filed in the PPO file. When both the DHs are missing or not available, the Treasury officer should stop the pension and inform the facts to the PAAs, i.e. Accountant General (A&E)/Audit Officer, Local Fund as the case may be for issue of duplicate DHs.

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During the scrutiny of pension payment orders at STOs Tirupati and Mangalagiri, it was noticed that in the three cases listed in Annexure-3.4.5, the revision of pension payment orders were not filed with the respective individual pension payment orders due to which the authenticity of the revised pension payments could not be verified.

Non-availability of Pension Payment Orders with Treasury

3.4.7 It was observed that in 21 Treasuries covering four districts ie., Visakhapatnam, Krishna, Ongole and Nellore districts in 1,072 cases as listed in Annexure-3.4.6 pension was continued to be paid to the Pensioners without DHs. Efforts were not made even to obtain Duplicate PPOs from the PAAs concerned as per rules. Thus, neither there was transparency in the system of payment of pensions nor the authentication of these payments could be ensured.

Non recovery of excess paid pension - ₹ 1.47 lakh

3.4.8 As per the existing orders / procedures, in the case of pension credited to a pensioner account without knowing the fact of the death of the pensioner, such amount shall be remitted back into Government account by the payee bank under intimation to the pension disbursing authority.

A review of Pension Security Register revealed that the STO Ongole was informed about the death of five pensioners. However, the pensions were credited to their accounts beyond the date of death as detailed in Annexure.3.4.7.

Irregular consolidation of pension without revision by Pension Authorising Authority (PAA)

3.4.9 In case of the Pensioners who retired/died in between notional period as specified in RPS, as the pension is authorised in previous Pension scales, revision proposals should be sent to the Pension Authorizing Authority through the department concerned. The pension should be regulated and paid accordingly on receipt of the revision orders.

During the scrutiny of Pension Payment Orders at three STOs in two districts, it was noticed that in three cases, pension was consolidated from time to time by the Treasury itself and disbursed in contravention to the procedure specified which resulted in short payment of pension as detailed in Annexure-3.4.8.

It was also observed in eight pension cases in three STOs as detailed in Annexure-3.4.9 that though the revision and consolidation of pension from time to time in subsequent RPS scales was due, the pension is being paid in earlier RPS scales due to which the revision benefit of pension was not extended to the pensioners.

Undrawn Pension for more than one / three years

3.4.10 As per amended instruction 60 under TR 16 of Andhra Pradesh Treasury Code (A.P.T.C) Vol-I, when a pensioner has failed to receive his pension for one/three years, as the

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case may be, the Disbursing Officer should make enquiries through the District Police, as to the cause of his non-appearance, stating clearly where the pensioner was residing, and the pension should not be paid till the enquiry is completed and the payment of pension shall be continued if no objection is found as a result of enquiry.

As per amended SR 86 (b) of TR 16 under A.P.T.C Vol-I, if the pensioner appears later and the amount of arrears exceeds ₹ 5 lakh, the payment of such arrears shall not be paid without obtaining prior approval from the pension sanctioning authority.

In fourteen STOs, it was noticed that there were 342 pension cases where pensions were not drawn for more than one year as detailed in the Annexure –3.4.10. Though the pension has been stopped, no action has been taken to enquire the reasons for non-drawal of pension.

Closed PPOs to be cancelled not returned to Pension Authorising Authorities (PAA)

3.4.11 As per SR 89 (b) of APTC all the closed PPOs should be cancelled and sent to the respective Pension Authorizing Authorities with a note of the date of the pensioner’s death in order to avoid fictitious payments at a later stage.

During review of records relating to pension payments and maintenance of PPOs in three STOs, it was noticed that 136 closed PPOs as detailed in Annexure-3.4.11 are lying idle with STOs. The same may be got cancelled by the respective Pension Authorizing Authorities under intimation to AG (A&E) AP besides reviewing the CVP payments.

Non-Recovery of Medical Premium

3.4.12 The Government of Andhra Pradesh in G.O.Ms.No.210 Finance (TFR) Department dated 15.11.2014 instructed all the DDOs to recover the contribution towards Medical Premium of Employees Health Scheme from salaries/pensions of Employees/pensioners and deposit the amount along with Government contribution in the Public Account under the head of account MH 8342 – Other Deposits; 120 – Misc Deposits; 11 - Employees Health Scheme; 001 - Employees Contribution; 002 - Pensioners Contribution; 003 - Government Contribution.

However, while verifying the Pay Bank Reports it was found that in eighteen STOs Medical Premium was not recovered from 115 pensioners amounting to ₹ 2,77,380/- as detailed in the Annexure -3.4.12. This also affected the settlement of medical claims under Aarogya Sri Health Care Scheme.

Drawal of Two Pensions from two different banks

3.4.13 In six STOs, it was noticed that in 19 cases, pension was being drawn from two different banks as detailed in Annexure -3.4.13.

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Non/Short recovery of Income Tax - ₹ 4.20 Lakh 3.4.14 It was noticed in 2 STOs that Income Tax was recovered from 2 pensioners taking into account SP only though they were drawing both SP and FP. The income from FP was not taken into account for reckoning the income of the pensioner resulting in short recovery of IT. In another case in STO , Income Tax was not recovered. The details are as follows. Sl STO Name of the Pensioner PPO No. Amount IT ( ₹) IT to be No Pensioner ID No. of Pension ( ₹) recovered ( ₹) 08017330 16-SGC-010040FP 195180 38161 0 0809565 16-SGC-009819/FP 445624 0 STO 1 K Satyamurthy Surcharge 1145 Kavali Total 640804 39306 IT Recovered 2500 36,806 07008438 17-SGC-011025 348070 19967 STO D.Ramakrishna 2 08003096 16-SGC-009090/FP 189264 20,567 Kandukuru Rao Surcharge 600 06037920 18-SGC-12156 4,57,532 - STO Smt K 3 Arrears 12,41,626 - 3,62,862 Vinukonda Katakshamma Surcharge 3,78,779 Total IT to be recovered 4,20,235

All such pension cases may be reviewed and details of non/short recovery of Income Tax worked out, recovered and remitted into Government account.

Taxable pensioners without Permanent Account Numbers [PANs]

3.4.15 As per section 192 of I.T. Act 1961, every Disbursing officer is responsible to deduct income tax at source on the estimated income of the assessee under the head “Salaries” which includes pension.

On verification of statements of Income Tax to be deducted from pensioners whose income exceeded the taxable limit for the year 2016-17, it was noticed that in four STOs, Permanent Account Numbers (PANs) were not obtained from 85 pensioners as shown in Annexure-3.4.14. In the System Software, Pension Module, the PAN numbers of these pensioners were not entered. In the absence of the same, the recovery and remittance particulars of Income tax from these pensioners could not be verified.

Non-obtaining of Annual Verification and other certificates from the pensioners:

3.4.16 As per Para 8 of Appendix I of G.O.Ms.No.213, Finance and Planning dt.19-12-97 as modified in Government of A.P. Circular Memo.No.48596 (B) 5/PSC/98, dated.19-2-99 and subsequent Govt. instructions in this regard, the STO/APPO shall obtain life certificates and other certificates from the pensioners in the month of November every year. The STO/APPO shall stop the payment of pension from the month of April onwards in such cases where the certificates are due from the pensioners. In 4 STOs, it was observed that out of 21,249 pensioners, only 21,060 pensioners submitted Annual verification Certificates (AVCs) for the year 2016-17 leaving a balance of 189 AVCs yet to be submitted as detailed below.

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Sl. Name of Name of STO No. AVCs Pending No District of Obtained AVCs PPOs 1 Nelore STO Nellore 11176 11065 111 2 STO Kandukuru 2028 1980 48 Prakasham 3 STO Ongole 6794 6772 22 4 Visakhapatnam STO Chodavaram 1251 1243 8 Total 21249 21060 189 Immediate action may, therefore, be taken to obtain the Annaul Verification and other Certificates from the pensioners or to get information of the existence of these pensioners through the District Police Authorities concerned.

Section - V: Defects noticed in Class IV GPF

Misclassification of Class IV GPF withdrawals – ₹ 87.70 lakh

3.5.1 It was noticed in eight DTOs that in eighty five cases, Class IV GPF withdrawals of ₹ 87.70 lakh were misclassified as regular Class III GPF withdrawals as detailed in Annexure-3.5.1, which needs immediate action for rectification and transferring these withdrawals to the correct accounts. The missing debits may be accounted for/adjusted to the respective accounts duly proposing Alteration Memos. The missing debits along with interest may be calculated and deducted from the accounts concerned.

Missing Debits in Class – IV GPF Accounts – ₹ 20.91 lakh

3.5.2 During the review of class-IV GPF accounts in six DTOs, it was noticed in twelve of Class IV GPF Accounts that recoveries of Temporary Advances (TAs) amounting to ₹ 20.91 lakh were being effected every month but the corresponding Debits were not posted in their respective GPF Accounts as detailed in Annexure-3.5.2.This inflated the balances in the account of the subscribers and there is every possibility of withdrawing another amount by the subscribers which could lead to minus balance. These accounts need to be verified and the Debits, if any misclassified, are posted to the subscribers accounts under intimation to AG (A&E), AP, Hyderabad.

Non recovery of GPF Temporary Advance sanctioned

3.5.3 While reviewing Class-IV GPF Accounts, it was noticed in four DTOs, in sixteen GPF accounts that TAs sanctioned and paid to the subscribers amounting to ₹ 21,49,400/- as detailed in Annexure-3.5.3 were not recovered. This is irregular and is in contravention of the GPF Rules. These accounts need review and recovery of the TAs along with interest / penal interest, if any, under intimation to AG(A&E), AP, Hyderabad.

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Adverse balances in Class IV GPF Accounts – ₹ 32.37 lakh

3.5.4 TA and Part Final Withdrawal (PFW) may be sanctioned to the subscriber from the available GPF balances under Rule 12 and 14 of AP GPF rules respectively. The maximum amount of TA/PFW admissible depends on the purpose and length of service of the subscriber and in no case, should exceed the available balance at the credit of the subscriber.

As per Rule, 13(7) of AP GPF Rules, in case a subscriber is found to have drawn any amount in excess of the amount available at his credit, the overdrawn amount shall be repaid by the subscriber in one lump from the emoluments of the subscriber along with interest and penal interest at the rate of 2.5% over and above the normal interest rate determined under the sub rule (i).

In 7 DTOs, it was noticed that in 119 cases, there were minus balances amounting to ₹ 32.37 lakh in Class IV GPF accounts, as detailed in Annexure-3.5.4. Further, during the inspection of DTA, an analysis of GPF (Class IV) Accounts data base, revealed that there were 1607 accounts having minus balances of ₹ 3.70 crore. The category wise details of minus balances as per the system were as follows:

Table showing category wise minus balances CAEGIORY OF GPF ACCOUNTS No. of Accounts Sum of Minus balances ( ₹) 00 – Live cases 267 -1,19,72,863 01- Deleted cases 32 -10,939 02 – Transferred cases 191 -37,11,989 03 – FW cases 1117 -2,13,61,773 Grand Total 1607 -3,70,57,564

Minus balance would be due to drawal in excess of the available balanace at credit or wrong postings of debit amounts. Since this is a matter of serious concern, immediate action should be taken to ensure that the excess drawn Class IV GPF amounts are recovered along with interest/penal interest and remitted into Government Account.

Dormant Accounts:

During the inspection of DTA, it was noticed from the GPF data base that there were 2545 dormant GPF (Class IV) Accounts with closing balance of ₹ 21,92,45,555/-. However, no subscriptions/ repayments/withdrawals were recorded in these accounts during the last 3 years.

Table showing dormant accounts with huge balances in various treasuries DIST Code No. Of Accounts OPENING BAL RECEIPTS PAYMENTS INTEREST CLOSING BAL ( ₹) 100 190 7948333 0 0 639178 8587511 200 161 18687512 0 0 1487689 20175201 300 282 17880595 0 0 1374579 19255174 400 161 12250143 0 0 854563 13104706 500 112 10187352 0 0 813336 11000688 600 303 22736962 0 0 1824818 24561780 700 72 10663034 0 0 818653 11481687 800 338 16099711 0 0 1294687 17394398 900 296 24974159 0 0 2008337 26982496 Contd..

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DIST Code No. Of Accounts OPENING BAL RECEIPTS PAYMENTS INTEREST CLOSING BAL ( ₹) 1000 84 7069135 0 0 554334 7623469 1100 263 16488959 0 0 1318196 17807155 1200 55 6565157 0 0 484962 7050119 2200 136 13257757 0 0 1066142 14323899 2700 92 18417059 0 0 1480213 19897272 Grand Total 2545 203225868 0 0 16019687 219245555

Necessary action is needed to review these cases.

Class IV GPF balances not transferred to regular GPF accounts

3.5.5 When a Class IV official is promoted to Class III cadre, a proposal for allotment of new Regular GPF Account number should be submitted by the DDO concerned. On receipt of the new Account Number from AG (A&E) AP, the DTO authorises the accumulated balance standing at the credit of the subscriber in favour of DDO concerned. The DDO draws an adjustment bill for the amount. After passing the bill by STO/DTO, the relevant schedule is transmitted to AG (A&E) AP along with monthly account for effecting the transfer of Class IV GPF balance to Regular GPF account.

In seven DTOs, it was found that there were 73 cases of Class IV employees promoted to Class III but their GPF accounts were still being maintained in Class IV GPF as detailed in Annexure-3.5.5.

Un-cleared suspense in CLASS-IV GPF

3.5.6 As per AP GPF Rules, subscriptions and withdrawals from GPF booked by the DDOs should be posted in individual accounts and the balances are to be agreed with those of booked figures.

A review of GPF Class IV accounts in six DTOs and one STO revealed that Receipts of ₹ 2,68,66,149/- and Payments of ₹ 70,07,692/- were outstanding under suspense as on 31st March 2017 as detailed below:

Name of the DTO Credits ( ₹) Debits ( ₹) DTO, Gutur 63,637 2,90,125 DTO, Kurnool 96,73,914 70,501 DTO, Ongole 1,77,439 14,23,285 DTO, Machilipatnam 93,69,704 51,22,411 DTO, Vizianagaram 8,17,539 1,01,370 DTO, Nellore 58,34,033 0 STO, Anakapalli East 9,29,883 0 Total 2,68,66,149 70,07,692

GPF Suspense arises mainly due to misclassifications, non-posting of GPF details in respective accounts, missing vouchers, differences between detailed book figure and booked figure and due to errors in data entry. Non-accountal of credits / debits lead to reduction / inflation of the balances in the accounts. Hence, all the credits/debits should be accounted for in the month in which the subscriptions/withdrawals were made from the pay and allowances to the GPF Accounts concerned.

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Multiple GPF accounts on a single name.

3.5.7 In DTO Vizianagaram, a review of GPF accounts revealed that there were more than one GPF account for the same subscriber with different account number and balance. For instance, in the case of Sri D. Janardhana Rao, Lab Technician (Malaria), four GPF account numbers were allotted in his name and subscriptions were being received from the same DDO as detailed below.

Sl No. GPF account number DDO code CB as per 2016-17 ( ₹) 1 002-109-0188 2209-0903-017 2,63,944 2 002-109-0189 2209-0903-017 3,80,170 3 002-109-0247 2209-0903-017 4,46,296 4 002-109-0261 2209-0903-017 1,91,019

Necessary verification may be done to find the actual names of the account holders in all these cases and the rectificatory action taken to restore the correct position, under intimation to AG(A&E), AP, Hyderabad.

Section - VI: Miscellaneous

Irregular payment of Emergency Health care Allowance (EHCA) 3.6.1 In G.O.Ms.No.387 Health Medical & Family Welfare (A2) Dept, dt: 27-10-2008 read with G.O.Ms.No.135 HM FW (A2) dept, dt: 8-6-2010, orders were issued sanctioning Emergency Health Care Allowance (EHCA) @ ₹ 3000/- per month to all non–teaching doctors belonging to Medical and Health Services who are available at all times to attend the patients. In Memo No.4854/19/TA/2014, dated 22-11-2014 of Finance (TA)Dept., it was clarified that EHCA was not admissible to PG Students.

A review of Fly Leaf Audit Register in STO, Srisailam revealed that Dr. J. Suman, CAS, LF Dispensary, Srisailam, pursuing PG course at D.C.H. Kurnool, Medical College was paid EHCA @ ₹ 3000/- pm from July to September 2016 amounting to ₹ 9000/- for which he was not entitled and the same needs recovery and remittance into Government account under intimation to AG (A&E), AP besides stoppage of the allowance forthwith.

Inadmissible payment of Risk Allowance ₹ 14,875/-

3.6.2 The Government of AP vide GO.Ms.No.157 Finance, dated 11th December 2015, had revised the Risk Allowance as recommended by the 10th PRC to certain categories of posts in certain departments wherever considered necessary. The Risk Allowance for the post of Lab Technician was increased from ₹ 75/- to ₹ 100/- per month.

The Risk allowance was attached to the post of Lab Technician Gr. II working in Mehdi Nawaj Jung (MNJ) Cancer Hospital and Radium Institute under the Department of Health and Family Welfare and no other post of Lab Technician is entitled for the same.

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It was observed that 8 Lab-Technicians and 1 sweeper working in various Primarily Health Centres (PHCs) under the control of 3 STOs and in 1 DTO were drawing Risk Allowance amounting to ₹ 14,875/- as detailed in Annexure-3.6.1 though they were not entitled for the same. The upto dated excess paid amount in these cases needs recovery and remittance into Government account under intimation to AG (A&E) AP besides stoppage of the allowance forthwith.

Irregular payment of Uniform Maintenance Allowance amounting to ₹ 3.33 lakh

3.6.3 In G.O. Ms. No. 175 Finance Department, Dated 15th December 2015, the Government revised the payment of Uniform Allowance in Cash once in a year. The amount was revised from ₹ 1500/- to ₹ 2,250/- per annum in respect of the Nursing personnel working in all the Medical departments. The Lab-Technicians and Pharmacists who have to wear Apron were entitled to Uniform Allowance of ₹ 750/- once in a year.Further, it was reiterated that those who were eligible for Uniform Allowance should automatically be eligible for Uniform/Apron Maintenance Allowance at ₹ 150/- per month and ₹ 75/- per month respectively.

It was noticed that in 3 DTOs and in 11 STOs, the Uniform Maintenance Allowance (Dhobi Allowance) was drawn and paid to 175 officials who were not entitled for the same. This resulted in irregular payment amounting to ₹ 3.33 lakh as detailed in Annexure-3.6.2.

The entire up to dated excess paid amount needs recovery and remittance into Govt. account under intimation to AG (A&E), AP besides stoppage of drawal of the allowance forthwith.

Inadmissible payment of Leprosy Allowance – ₹ 0.35 Lakh

3.6.4 Government of Andhra Pradesh in G.O. Ms. No. 46 Finance (HRM V-PC) Department dated 30.04.2015 sanctioned Leprosy Allowance to certain categories of posts working under National Leprosy Eradication Programme. The Allowance was enhanced in G.O.Ms. No. 165 Finance (HR. VI-TFR-A&L-TA) Department dated 11.12.2015. In 2 DTOs, scrutiny of Fly Leaf Audit Registers of Medical Department revealed that there was an excess payment of Leprosy Allowance of ₹ 0.35 lakh as detailed in Annexure- 3.6.3. The upto dated excess payment needs to be recovered and remitted into Government Account besides restoring the correct position immediately.

Excess drawal of HRA – ₹2.29 lakh 3.6.5 Based on the recommendations of 10th PRC, Government in G.O. Ms. No. 48 (HR- VPC-I) Dept. Dt. 30-04-2015 classified the cities and towns into different categories and the rates of HRA fixed at 30%, 20%, 14.5% and 12% respectively.

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In 3 STOs, it was noticed that there was an excess payment of HRA amounting to ₹ 2.29 lakh by applying incorrect HRA rates as detailed in Annexure-3.6.4. The upto dated excess payment needs to be recovered and remitted into Government Account besides restoring the correct position immediately.

Payment of Additional House Rent Allowance (AHRA) - ₹2.61 lakh

3.6.6 In G.O.MS.No.46 Finance (HRM-IV) Department dated 21-04-2015, orders were issued for sanctioning Additional House Rent Allowance (AHRA) @ 8% of the Basic Pay of the employees, under Revised Pay Scales 2015, subject to a maximum of ₹ 2,000/- pm, in case, free accommodation could not be provided by the Govt. to the employees holding the posts to which rent free accommodation should be provided by the Govt. as per rules.

During the review of Fly Leaf Audit Registers of Medical Department at 1 DTO and 4 STOs it was noticed that AHRA was being paid to the incumbents holding the post of Male Nursing Orderly (MNO) even though, MNO post does not have free accommodation facility. Hence, payment of AHRA to the tune of ₹ 2,61,348/- to the MNOs as detailed in Annexure-3.6.5 was inadmissible.

Immediate action may, therefore, be taken to review the above case and the up-to- dated excess paid A.H.R.A. recovered and remitted into Government account under intimation to A.G (A&E) AP, Hyderabad besides stoppage of the same forthwith.

Passing of bills in excess of budget provision

3.6.7 As per Para No. 12.11.15 of A.P.Functionary Manual, the treasury control on budget is exercised in the case of all items of expenditure except (i) salaries (ii) pensions and (iii) certain specified items like ex-gratia payments, obsequies charges etc., The budget provision is placed at the disposal of Chief Controlling Officer (CCO) who further distributes the same on quarterly basis among Sub Controlling Officers (SCOs) who are usually District Level Officers and they further distribute the budget among DDOs. The DTA captures the SCO wise budget allocation in the system where as DTOs capture the same DDO wise based on the distribution statements submitted by the CCOs/SCOs. The Treasury Officers are required to admit the claims presented by the departmental officers on the basis of the budget distribution statements furnished by the HODs. No expenditure can be incurred by the Government except with the authorization of the Legislature, barring certain expenditure as “charged” expenditure on the Consolidated Fund of India. The responsibility for watching the progress of expenditure against a grant or appropriation devolves on the Executive. The Executive is ultimately responsible for keeping the expenditure within the grant or appropriation. The duty of treasury personnel who pass the bills is to see that the DDOs do not draw moenys over and above the budget sanction. Any expenditure in excess of the amount of grant or appropriation as well as expenditure not falling within the scope of any grant or appropriation as specified in the Schedule to the Appropriation Acts (Original and Supplementary), would be treated as unauthorised expenditure.

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In one DTO and four STOs, it was noticed that 32 DDOs drew funds to the tune of ₹ 4.57 Crore without budgetary provision as detailed in Annexure-3.6.6. The lapse on the part of DDOs was serious in nature, which requires investigation at higher level followed by necessary action against the erring officials.

Discrepancy in closing and opening balances under Municipal salaries and pensions

3.6.8 A Ledger is the basic and important record of any Organisation /Office, where each and every entry has to be recorded in a chronological order either in blue or black ink and at the end of the month, the balance / account has to be closed with the dated signature of the Head of the Office or the person designated by him.

Scrutiny of the PD Accounts in the following Municipalities, Salaries and Pension under the same Head of Account revealed discrepancy in Closing and Opening Balances as follows.

Opening Name of STO Municipality Closing Balance Difference Remarks Balance

₹2,70,01,683.33 Amalapuram ₹2,69,67,229.33 ₹34,454 (April 2015) Continued (May 2015) till July 19,75,786 20,58,722 ₹ ₹ 2017 Ramachandrapuram Ramachandrapuram (August 2015) (September ₹82,936 2015)

The DTO Kakinada without noticing the differences certified that they were correct. This is serious in nature which indicates that the minimum checks were not conducted at any level to ensure the correctness of the totals/balance.

Missing cheques in Personal Deposit Accounts

3.6.9 The Financial Code clearly stipulates that there shall not be any missing numbers in the utilisation of Cheques. As cheques are issued sequentially, missing cheques, if any, should be cancelled under proper attestation and kept in safe custody. Missing cheques not cancelled and kept in safe custody are fraught with the risk of misappropriation/ embezzlement of Government money.

In two STOs, it was noticed that 45 cheques were found to have not been utilised/issued as shown in Annexure-3.6.7. The above lapse is serious in nature which requires detailed investigation followed by necessary action.

Payment of Allowances to contract employees at STO, Chintapalli, Visakhapatnam District 3.6.10 During scrutiny of Fly Leaf Audit Registers of Medical staff working under the jurisdiction of STO, Chintapalli, it was noticed that the Dhobi Allowance (DA), Risk

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Allowance (RA), Special Compensatory Allowance (SPA) and Additional House Rent Allowance(AHRA) were drawn and paid to Contract employees, who were not entitled to these allowances and this resulted in irregular payment of ₹ 0.90 lakh to the Contract employees as detailed in Annexure- 3.6.8.

Irregular payment of Honorarium to the contract supervisors- ₹ 1.73 crore

3.6.11 As per the Codal provisions, the honorarium to the Contract Supervisors in Women, Children, Disabled& Senior Citizens Department (WCD&SC) should be paid based on the continuation orders issued from time to time by the Govt. in terms of original sanction proceedings.

The Government of AP (WCD & SC) vide Memo No. 645/Edtt. A3/2016-1 dt.29.07.2016 and 05.08.2016, sought detailed report from Special Commissioner, WD and CW, AP on mis-appropriation of Government funds towards payment of honorarium to contract supervisors by mis-interpretation of orders issued in GO. MS. No 55 Finance (SMPC) department dt.13.03.2013, duly marking a copy to DTA.

A review of records/registers at 4 DTOs and 42 STOs, revealed that an amount of ₹ 1.73 crore was drawn and paid to 197 contract supervisors during the year 2013-14 as detailed in Annexure-3.6.9 without having continuation orders for the said posts from the Government.

Further, during the inspection of DTA, it was noticed that an amount of ₹3,18,39,589/- was drawn and paid to 381 Contract Supervisors by all the Dist. Treasuries in the state during the year 2013-14 as detailed below without receiving continuation orders from the Government for the said posts. Inadmissible payments to contract supervisors

Amount drawn Sl. No. of Contract Name of the Dist. Treasury during 2013-14 No. Supervisors ( ₹) 1 Dist. Treasury Srikakulam 47 46,19,196 2 Dist. Treasury Vizianagaram 52 36,38,872 3 Dist. Treasury Visakhapatnam 50 43,04,503 4 Dist. Treasury East Godavari 83 48,71,267 5 Dist. Treasury West Godavari 51 51,87,046 6 Dist. Treasury Krishna 42 52,17,867 7 Dist. Treasury Nellore 50 33,18,338 8 Dist. Treasury Chittoor 6 1,26,000 9 Dist. Treasury Ananthapuram - 5,56,500 TOTAL 381 3,18,39,589

It was also noticed that the Deptartment for Women, Children, Differently abled & Senior Citizens, Government of AP, in their Lr.No.594/Prog-1/A2/2016 dated 06.07.2016 clarified that they had not issued any continuation orders in respect of contract Supervisors during the period from 01.04.2013 to 30.09.2013. As such, drawal of amounts by the above

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Treasury offices without any Government Orders on continuation of post would, not only amounted to inadmissible payments but also led fraudulent drawals and payments thereof. The entire issue needs investigation, fixing of responsibility followed by necessary further action on the officers responsible for the unauthorised/fraudulent drawals. The unauthorised incurrence of expenditure by the ICDS authorities and passing of the same by the treasury also needs ratification by the Government.

In Vizianagaram District, the issue is pending before Hon’ble High Court in WP. No.767 of 2016 and as such no further action could be initiated.

Excess payment of remuneration in respect of Contractual Staff -₹ 2.57 Lakh

3.6.12 Remuneration in respect of Contractual Staff was being paid in terms of outsourcing guidelines issued by the Government from time to time. The following method of calculation of amounts payable to the agency for each candidate was adopted.

Gross pay > Remuneration + 13.15% EPF + 4.75% ESI + 1% of service commission = ‘X’ (Gross Pay) Net Pay > ‘X’- (TDS (as applicable) + 18.00% GST) = ‘Y’(Net pay)

Thus, the Contractual Staff should be paid the remuneration after deducting the TDS and GST as applicable. However, a review of records / files pertaining to Contractual staff of Revenue Department, Nellore, for the month of December 2017 revealed that while making payment of remuneration, instead of recovering GST @ 18%, an equal amount was allowed to the Contractual staff resulting in excess payment of ₹ 2.57 lakh as detailed below:

Amount Amount Item % (drawn) (due) Wages for 41/43 DEOs 100 6,03,871 6,03,871 EPF Contribution 12% 72,465 72,465 0.65% or Administrative charges on PF minimum 3,925 3,925 ₹500/- EDLI Employees contribution 0.5% 3,019 3,019 ESI Contribution 4.75% 28,684 28,684 SimhapuriBhavitha Commission 1% 6,039 6,039 (Outsourcing Agency) GST 18% 1,29,241 -1,29,241 TOTAL 8,47,244 5,88,762 TDS on Bill amount 1% 8,472 7,180 Net amount payable to the agency 8,38,772 5,81,582 Excess paid Wages 2,57,190 # Remuneration – (TDS + GST)

Thus, the erroneous calculation of GST by the department had resulted in excess payment of wages to the tune of ₹ 2,57,190/-.

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Similar payments made earlier to Contractual staff of all the departments need thorough review and verification in the light of the above observations and the excess paid amounts have to be recovered and remitted into Government account under intimation to AG (A&E), AP. Hyderabad.

Allowing the six monthly agreements to facilitate the DA hike in ‘300 OCS’ Payments

3.6.13 Comprehensive guidelines on outsourcing / contractual appointments were stipulated in GO Ms No. 151 (Finance (HR-I-Plg& Policy) department dt.08.08.2016 read with GO Rt. No. 4271 (Finance (AMPC) department dt.01.11.2008, which inter alia indicate that no outsourcing contract shall be for a period of more than one year and subject to the need and justification, such contracts may be extended on mutually agreed terms for one more year at a time.

A review of Fly leaf audit registers of Medical Department in Visakhapatnam and Vizianagaram districts revealed that the agreements were revised for every three/six months thereby facilitating drawal of DA hike in payments, though it was clearly mentioned that the enhancement of DA on par with the regular employees was not permitted in case of contract employees as per GO Ms. No.291 HM&FW(12) dept. dt.28-2-2009.

The premature termination of agreement followed by entering of fresh agreements for every six months instead of one year had resulted in excess payment of DA to the tune of ₹5,10,790/- as detailed below.

Sl Name of the Amount excess Name of the Treasury No. District paid ( ₹) 1 Visakhapatnam STO, Yellamanchili 15,294 2 Vizianagaram DTO, Vizianagaram 4,95,496 Total 5,10,790

All such contract payments need to be reviewed with reference to the Government orders and necessary ratification orders, etc., for the omissions/unauthorised expenditure has to be obtained from the Government under intimation to AG (A&E), AP. Hyderabad.

Articles under Safe Custody lying idle for more than 3 Years

3.6.14 As per instructions contained in 21 and 22 under TR 11 of APTC Vol.I, read with GO.Ms.No.282, dated 21st November 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 @ ₹ 25/- and @ ₹ 30/- per article per annum in case of Government departments and Local Bodies respectively should be remitted by the authorities concerned.

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In nine DTOs and twenty four STOs, it was observed that there were 1,085 items/articles under safe custody lying for more than 3 years as detailed in Annexure-3.6.10.

It was also observed that some articles were lying for more than a decade. Action needs to be taken in terms of the above GO in respect of such articles.

Non-obtaining of strong room fitness Certificate

3.6.15 As per the amended instructions under 4-C of TR 11 of APTC, Vol-I, every strong room attached to Sub Treasury/Dist. Treasury has to be inspected once in every three years by the Executive Engineer or by his subordinate deputed for the purpose. The treasury officer should obtain a Strong Room Fitness Certificate of Safety from the R&B Department once in three years.

In one DTO and seventeen STOs during the course of verification of records, it was noticed that the strong room fitness certificate was not obtained for the year 2017-18 as detailed in Annexure- 3.6.11. This issue warrants immediate attention for necessary action.

Retention of unused stamps worth of ₹ 121.74 crore

3.6.16 As per para 7.15 of AP Functionary Manual, stamps which have become unfit for re- issue and are spoiled should be listed and kept separately for Inspection of the District Collector or Inspector General of Registration and Stamps. These stamps should be destroyed in their presence by burning them. To this extent, the balance available with the entire district should be reduced. The original destruction certificate should carefully be preserved in the strong room.

In 2 DTOs, stamps accounts revealed that there were unused Judicial (Lower and Higher) Notary, non-moving Judicial and Non-judicial Stamps of different denominations, Revenue Stamps etc., worth of ₹ 121.74 crore lying idle as detailed in Annexure-3.6.12.

Necessary action may, therefore, be taken to address the District Collector and Inspector General of Registration and Stamps directing them either to transfer these stamps to the needy offices or for destroying the same duly following the prescribed procedure and reported to AG (A&E), AP. Hyderabad.

Non-Exchange of Pad Lock Keys

3.6.17 As per Instruction 5 under TR 11 of APTC Vol-I read with GO Ms No. 176 dated 25- 08-1971, the duplicate keys of all the pad locks used in the treasury should be exchanged with the keys of the DTO once in three years during the annual inspection of the respective sub treasury by the DTO.

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It was noticed in five STOs that Pad Lock Keys have not been exchanged for the last four to six years (approximately) as detailed below.

Keys last Sl.No Name of DTO/STO exchanged 1 STO-Kadapa 21-11-2014 2 STO-Nellore 10-06-2014 3 STO-Ongole 06-03-2014 4 STO-Kandukuru 08-08-2014 5 STO-Elemanchili 26-05-2012

Necessary action may, therefore, be taken to exchange the keys with those of DTOs and compliance reported to AG (A&E), AP. Hyderabad.

Inordinate delay in clearance of pending bills

3.6.18 The Government formulated Citizen Charter for Treasuries and Accounts Department vide G.O.Rt.No.2275 Finance Department dated 23rd April 2008 according to which, the time limit for clearance of all bills was set as five days.

As per the existing procedure, bills for which token numbers are generated are to be cleared within the stipulated period i.e., five days after issue of Token number. The bills which are returned with audit observations are to be entered into the system as ‘Returned’. No bill should be kept pending with treasury after five days. Further, if the bill is re-presented after five days, the old token number is no longer valid, and hence a new token number should be assigned for processing of re-presented bill after five days.

In eight STOs and one DTO covering two districts, it was observed that 496 bills were pending. The delay in processing the bills also ranged between15 and 108 days as detailed in Annexure-3.6.13. This resulted in clear violation of citizen charter and there by inconvenience to the concerned due to delay in making payments. The Government should explore the ways for ensuring time bound clearance of bills, strictly following citizen charter and also fixing responsibility on the officials who were responsible for the delay.

Minus LoCs amounting to ₹ 47.39 Crore in PD portal

3.6.19 There are two types of PD accounts one is Letter of Credit (LOC) based and another one being non-LOC based. The PD Administrator could use the balances in the PD account only after approval of LOC by the Treasury officer concerned. A review of LoCs released and accounting thereof revealed that in twelve cases, the LoCs were shown as minus balances in PD Portal. The total of such balances worked out to ₹ (-) 47,39,30,608/- as detailed in Annexure-3.6.14.

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PART-IV

Annual Review Report on working of Pay and Accounts Office (AP) Ibrahimpatnam, Vijayawada, Andhra Pradesh

Introduction: The PAO (AP), Hyderabad has been functioning from 02/06/2014. The current review covers the period of 2017-18. The remarks/review included in this report is illustrative and has been communicated to PAO (AP), Vijayawada for necessary action.

Replies not received for outstanding Audit Objections

4.1 A list of outstanding objections as on 31-03-2018 is detailed in Annexure-4.1.

Short/Non Deduction of Income Tax at Source:

4.2 In 74 cases, Short/Non Deduction of Income Tax at Source amounting ₹ 33,79,058/- was made as detailed in Annexure-4.2.

Short/Non Levy of Goods & Service Tax:

4.3 In 9 cases, Short/Non Levy of Goods & Service Tax amounting ₹ 83,623/- was made as detailed in Annexure-4.3.

Short/Non Deduction of Professional Tax:

4.4 In 3 cases, Short/Non Deduction of Professional Tax amounting ₹ 2,02,150/- was made as detailed in Annexure-4.4.

Excess Payment of Leave Encashment:

4.5 In 7 cases, Excess Payment of Leave Encashment amounting ₹ 2,13,858/- was made as detailed in Annexure-4.5.

Excess Payment of TA Bill:

4.6 In 11 cases, Excess Payment of TA Bill amounting ₹ 70,922/- was made as detailed in Annexure-4.6.

Excess Payment of Medical Reimbursement:

4.7 In 3 cases, Excess Payment of Medical Reimbursement amounting ₹ 1,21,560/- was made as detailed in Annexure-4.7.

Short/Non Recovery of GPF:

4.8 In 40 cases, Short/Non Recovery of GPF amounting ₹ 2,75,097/- was made as detailed in Annexure-4.8.

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Short/Non Recovery of APGLI:

4.9 In 32 cases, Short/Non Recovery of APGLI amounting ₹ 3,57,779/- was made as detailed in Annexure-4.9.

Other Excess Payments and Short/Non Recoveries:

4.10 In 26 cases, Other Excess Payments and Short/Non Recoveries amounting ₹ 33,98.344/- was made as detailed in Annexure-4.10.

Misclassifications:

4.11 Misclassification of cases under various heads were observed during the year 2017-18.

(a) Misclassification under various Detailed Heads:

A total amount of ₹ 44,35,14,536/- was misclassified under various Detailed Heads in 53 cases were noticed as detailed in Annexure-4.11.

(b) Misclassification under Minor Head “800”:

A total amount of ₹ 68,75,32,477/- was misclassified under Minor Head “800” in 19 cases as detailed in Annexure-4.12.

(c) Misclassification under Sub Head “500”:

An amount of ₹ 53,91,210/- was misclassified under Sub Head “500” in 1 case as detailed in Annexure-4.13.

Over Capitalisation:

4.12 A total amount of ₹ 35.38 lakhs was misclassified under capital expenditure under Major Heads 2055 as detailed in Annexure 4.14

Inflation of Revenue Expenditure

4.13 A total amount of ₹ 29.77 crores was misclassified under Revenue Head of Account by Inflating revenue expenditure as detailed in Annexure 4.15.

Other Non-Money Value Objections:

4.14 Wanting Information/Details/Documents and Procedural Lapses in 253 cases as detailed in Annexure-4.16.

(M.V.Satyanarayana) Sr.Deputy Accountant General (A/cs & VLC)

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ANNEXURES

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Annexure 1.1 (As referred to in Para 1.4 )

List of DTOs/ATOs/STOs in Andhra Pradesh

Srikakulam District Vizianagaram District 1 DTO, Srikakulam 1 DTO, Vizianagaram 2 STO, Narasannapeta 2 STO, Bobbili 3 STO, Palakonda 3 STO, Gajapathinagaram 4 STO, 4 STO, Parvathipuram 5 STO, Ponduru 5 STO, Salur 6 STO, Rajam 6 STO, Srungavarapukota 7 STO, Sompeta 7 STO, Bhogapuram 8 STO, Tekkali 8 STO, Cheepurupalli 9 STO, Amudalavalasa 9 STO, Kothavalasa 10 STO, Itchapuram 10 STO, Kurupam 11 STO, Kotabommali 11 STO, Nellimarla 12 STO, Hiramandalam at Kothur 12 STO, Badangi at Therlam 13 STO, Pathapatnam 13 STO, Vizianagaram 14 STO, Srikakulam East Godavari District 15 STO, Ranasthalam 1 DTO, East Godavari at Kakinada Visakhapatnam District 2 STO, Alamuru 1 DTO, Visakhapatnam 3 STO, Amalapuram 2 STO, Anakapallli (E) 4 STO, Kakinada 3 STO, Bheemunipatnam 5 STO, Kothapeta 4 STO, Chodavaram 6 STO, Peddapuram 5 STO, Elamanchili 7 DTO, Rajahmundry 6 STO, Narsipatnam 8 STO, R.C.Puram 7 STO, Paderu 9 STO, Rampachodavaram 8 STO, Visakhapatnam 10 STO, Rayavaram 9 STO, Anakapalli(W) 11 STO, Razole 10 STO, Araku 12 STO, Addateegala 11 STO, Chintapalli 13 STO, Mummidivaram 12 STO, Kota Uratla 14 STO, 13 STO, Madugula 15 STO, Prathipadu 14 STO, Nakkapalli at Payakaraopeta 16 STO, 17 STO, Jaggampeta 1 DTO, W.G. at Eluru 18 STO, Korukonda 2 STO, 19 STO, Anaparthy 3 STO, Chintalapudi 20 STO, Chintoor 4 STO, Gopalapuram 5 STO, 1 ATO, Kandukuru 6 STO, Narasapuram 2 ATO, 7 STO, Nidadavole 3 STO, Addanki 8 STO, Palakol 4 STO, Ongole 9 STO, Polavaram 5 STO, Martur

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10 STO, 6 STO, Yerragondlapalem 11 STO, Tanuku 7 STO, 12 STO, Akiveedu 8 STO, 13 STO, Bhimadole 9 STO, 14 STO, Eluru 10 STO, Darsi 15 STO, Penugonda 11 STO, Cumbum 16 STO, Kokkunur 12 STO, Krishna District 13 DTO, Prakasam at Ongole 1 DTO, Vijayawada (W) Nellore District 2 ATO, Vijayawada (E) 1 ATO, Gudur 3 ATO, Nuzvidu 2 ATO, Kavali 4 ATO, Gudivada 3 STO, Nellore 5 STO, Vuyyuru 4 STO, Atmakur 6 STO, 5 STO, Kovvur 7 STO, Avanigadda 6 STO, Udayagiri 8 STO, Jaggaiahpeta 7 STO, Sullurupet 9 STO, Kaikaluru 8 STO, Butchireddipalem 10 STO, Nandigama 9 STO, Venkatagiri 11 STO, Thiruvuru 10 STO, Vinjamur 12 STO, Machilipatnam 11 STO, Podalakr 13 STO, Vissannapet 12 STO, Naidupet 14 STO, Mylavaram 13 STO, Rapur 15 STO, Pamaru 14 STO, Indukurpet 16 STO, Movva 15 STO, Vakadu 17 STO, Bantumilli 16 DTO, Nellore 18 STO, Kanchikacherla Kurnool District 19 DTO, Krishna @ Machilipatnam 1 ATO, Guntur District 2 ATO, 1 ATO, Narasaraopeta 3 STO, Allagadda 2 ATO, 4 STO, Alur 3 STO, Guntur 5 STO, Atmakur 4 STO, Gurazala 6 STO, Banaganapalli 5 STO, Vinukonda 7 STO, 6 STO, Sattenapalli 8 STO, Gudur 7 STO, Repalli 9 STO, Koilakuntla 8 STO, Ponnuru 10 STO, Kurnool 9 STO, Mangalagiri 11 STO, Nandikotkur 10 STO, Macherla 12 STO, Pattikonda 11 STO, 13 STO, 12 STO, Chilakaluripeta 14 STO, Srisailam 13 STO, Duggirala 15 DTO, Kurnool 14 STO, Nagaram Kadapa District 15 STO, Pedakurapadu 1 ATO, Jammalamadugu 16 STO, Piduguralla 2 ATO, Rajampeta 17 STO, Rajupalem 3 STO, Budvel

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18 DTO, Guntur 4 STO, Kadapa Ananthapur District 5 STO, Kamalapuram 1 ATO, Dharmavaram 6 STO, Lakkireddipalli 2 ATO, Penukonda 7 STO, Muddanur 3 STO, Ananathapur 8 STO, 4 STO, Gooty 9 STO, Pulivendla 5 STO, 10 STO, Railway Kodur 6 STO, Hindupur 11 STO, 7 STO, 12 STO, Sidhavatham 8 STO, 13 STO, Mydukur 9 STO, Kambadur 14 DTO, Kadapa 10 STO, Kanekal Chittoor District 11 STO, Kothacheruvu 6 STO, Kuppam 12 STO, Madakasira 7 STO, Nagari 13 STO, Rayadurg 8 STO, Pakala 14 STO, Singanamala 9 STO, Piler 15 STO, Tadpatri 10 STO, Punganur 16 STO, Uravakonda 11 STO, Satyaveedu 17 DTO, Ananthapur 12 STO, Srikalahasti 18 STO, Mudigubba 13 STO, Thamballapalli Chittoor District 14 STO, Tottambedu 1 DTO, Tirupati 15 STO, Vayalpadu 2 ATO, Madanapalli 16 STO, Palamaneru 3 STO, Chittoor 17 STO, Puttur 4 STO, Bangarupalem 18 DTO, Chittoor 5 STO, Chandragiri DTA, Ibrahimpatnam (Krishna Dist) Total-210

Annexure 1.2 Statement showing district wise break up of ATOS/STOS (As referred to in Para 1.4 ) Sl.No. Name of the District Number of Divisional Number of Sub TOTAL Treasury Assistant Treasuries Treasuries 1. Srikakulam 3 11 15 2. Vizianagaram 2 10 13 3. Visakhapatnam 3 10 14 4. East Godavari 5 14 20 5. West Godavari 3 12 16 6. Krishna 5 13 19 7. Guntur 3 14 18 8. Prakasam 3 9 13 9. Nellore 3 12 16 10. Kurnool 3 11 15 11. Kadapa 3 10 14 12. Ananthapur 3 14 18 13. Chittoor 3 14 18 14 Director of Treasuries 1 0 1 and Accounts. Total 14 42 154 210

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Annexure 2.1 Details regarding chronic delay in receipt of Monthly Accounts/LOP Vouchers from Treasuries and PAOs (As referred to in Para 2.2 ) Month wise delay in submission of Monthly Accounts by the Treasuries during the year 2017-18 Name of the Due Sl.No No.of times Treasury date Apr May Jun Jul Aug Sep Oct Nov Dec Jan Feb Mar delay during 17 17 17 17 17 17 17 17 17 18 18 18 the year 1 Srikakulam 18th 7 5 8 5 1 5 2 3 12 0 1 6 11 2 Visakhapatnam 18th 7 3 8 3 9 0 4 4 11 5 5 2 11 3 East Godavari 18th 0 1 6 3 2 0 2 0 1 4 4 6 9 4 West Godavari 18th 0 3 6 0 0 0 0 0 0 1 1 6 5 5 Krishna 16th 2 4 8 2 3 2 1 2 2 3 3 7 12 6 Guntur 16th 3 3 8 6 4 2 6 3 3 3 7 11 12 7 Prakasam 16th 0 3 1 5 4 4 5 4 7 3 7 7 11 8 Nellore 16th 2 3 1 5 2 1 4 2 6 3 6 7 12 9 Kurnool 18th 0 1 3 3 0 0 2 0 1 0 1 9 7 10 17th 0 0 0 5 0 0 0 5 2 3 3 10 6 11 Chittoor 17th 12 5 7 5 2 3 3 4 2 5 3 9 12 12 Kadapa 17th 0 2 0 6 2 0 3 4 6 3 4 14 9 13 Vizianagaram 18th 7 4 8 0 1 0 0 0 5 1 1 8 8 14 A.P.Hqrs Try 13th 18 10 13 16 13 13 11 8 10 9 9 18 12 15 PAO,AP,NewDelhi 15th 1 1 0 1 0 8 2 3 3 0 4 10 9 16 PAO,AP,Hyderabad 13th 13 9 4 10 5 7 4 5 4 7 6 6 12 17 PAO,AP Legislature 15th 15 6 2 7 4 3 5 6 3 1 6 10 12 Total Delay (In days) 87 63 83 82 52 48 54 53 78 51 71 146 (Note:- Delay in submission of Monthly Accounts is due to DTO’s/PAO’s administrative reasons)

Annexure 2.2 Details of wanting vouchers to the end of March 2018 (As referred to in Para 2.4 ) Opening balance Additions Closing balance Sl. Number District Number Number No ofVouche Amount Amount Amount ofVouchers ofVouchers rs 1 Ananthapur 3,543 187,89,65,099 381 50,65,16,005 3,924 238,54,81,104 2 Chittoor 8,533 394,15,68,686 663 24,78,48,123 9,196 418,94,16,809 3 East Godavari 2,309 55,80,08,345 1,375 56,39,71,612 3,684 112,19,79,957 4 Guntur 4,413 563,82,13,704 578 36,08,48,742 4,991 599,90,62,446 5 Kadapa 1,008 33,35,95,759 356 17,50,14,708 1,364 50,86,10,467 6 Krishna 4,116 148,97,99,729 431 19,14,25,522 4,547 168,12,25,251 7 Kurnool 5,293 316,06,72,794 317 15,71,70,825 5,610 331,78,43,619 8 Nellore 6,726 116,58,17,879 134 7,62,85,401 6,860 124,21,03,280 9 Prakasam 1,462 24,32,18,896 220 6,21,24,368 1,682 30,53,43,264 10 Srikakulam 2,163 39,40,08,374 464 24,12,32,149 2,627 63,52,40,523 11 Visakhapatnam 7,050 441,11,05,440 847 3,21,53,32,001 7,897 762,64,37,441 12 Vizianagaram 1,100 4,52,95,8887 72 1,79,13,514 1,172 47,08,72,401 13 West Godavari 1,843 233,13,86,126 259 5,46,26,516 2,102 238,60,12,642 GRAND TOTAL 49,559 2599,93,19,718 6,097 587,03,09,486 55,656 3186,96,29,204

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Annexure 2.3 Details of Wanting DC Bills to the end of March 2018 (As referred to in Para 2.5 ) SL.NO District No of outstandingAC bills Amount (₹) 1 Ananthapur 35 13,48,64,803 2 Chittoor 178 20,24,71,921 3 East Godavari 51 6,83,63,168 4 Guntur 65 31,49,84,215 5 Kadapa 182 11,11,82,548 6 Krishna 53 14,15,47,380 7 Kurnool 176 30,59,11,711 8 Nellore 51 31,22,81,218 9 Prakasam 71 6,74,58,660 10 Srikakulam 131 13,61,18,465 11 Visakhapatnam 100 13,30,22,329 12 Vizianagaram 50 9,03,68,906 13 West Godavari 80 13,24,49,770 Grand Total 1,223 215,10,25,094

Annexure 2.4 Adverse Balance under Deposit Accounts in 2017-18 (As referred to in Para 2.6.2 (ii) )

Sl No Head of Account Closing Balance (₹) 1 8342-Other Deposits (-) 37,59,41,720.01 2 8443-Civil Deposits (-) 3,83,25,01,922.85 3 8448-Depositof local funds (-) 3,42,27,08,820.61 4 8449-Other Deposits (-) 1,58,63,04,217.35 5 8550- Civil Advance (-) 15,62,241.08 TOTAL (-) 9,23,30,98,921.90

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Annexure-2.5 (As referred to in Para 2.7.1(i) )

Misclassification of Motor Car Advance under Motor Cycle Advance Month of Voucher Voucher District Account Number Amount PAO, ID, Kurnool 49 7500 PAO, ID, Krishna 72 3000 10 1550 10 4364 1 4000 9 3300 Apr-17 26 3333 PAO, AP 27 800 28 2500 45 5000 3 4500 42 2252 Chittoor 2454 9000 PAO, ID, Kurnool 32 7500 1960 4400 61 4400 62 4400 AP Hqrs Try 63 4400 64 4400 65 4400 May-17 1 1550 1 4364 15 3300 7 4000 PAO, AP 131 2500 23 5000 45 3333 10 4500 57 2252 Chittoor 5221 3000 Krishna 7000 4400 3 1550 3 4364 2 4000 Jun-17 4 3300 PAO, AP 14 5000 36 800 9 3,333 13 4,500 48 2,252 Chittoor 7855 3000 Krishna 9061 4400 Jul-17 PAO, IRRIGATKON 35 5000 Vamshadhara, Srikakulam 36 5000 7 4364 12 3300 PAO, AP Aug-17 3 4000 57 3333 16274 35,040 Prakasham Sep-17 16275 17520 East Godavari Oct-17 24703 20,000 Nov-17 27 10,000 4 4,364 Jan-18 6 4,050 PAO, AP 24 2,252 4 5,000 Mar-18 33 10,000 Total 2,92,920

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Annexure-2.6

(As referred to in Para 2.7.1(ii) ) Misclassifications of Motor Cycle Advance under Motor Car Advance Month of Voucher Voucher District Account Number Amount in ₹ 172 750 Ananthapur 4495 721 1838 750 Chittoor 254 750 Apr-17 160 1500 Krishna 7726 500 164 750 AP Hqr Try 514 1010 PAO, Ibrahimpatnam 109 3000 2733 750 Ananthapur 11873 721 12583 750 Chittoor 2931 750 Krishna May-17 18095 500 1119 34000 1230 750 AP Hqrs Try 1118 42000 2419 1500 7114 750 Ananthapur Jun-17 16441 721 AP Hqrs Try 2399 1500 10761 750 Ananthapur 21171 721 Jul-17 Krishna 35038 1000 AP Hqrs Try 3295 1500 Ananthapur 22645 56000 Chittoor 12279 750 Krishna 52368 500 Aug-17 4683 1500 5475 1000 AP Hqr Try 6178 750 7000 1000 20030 750 Ananthapur 23824 750 32205 750 Chittoor Sep-17 150240 750 18280 750 Krishna 62406 1500 AP Hqrs Try 6298 1500 36418 750 Ananthapur Jan-18 38331 1500 157258 1000 259533 1000 1324328 1000 Feb-18 1324329 1000 AP Hqrs Try 1324330 1000 1324331 1000 1324332 1000 727234 750 Mar-18 728127 1000 Total 1,77,644

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Annexure-2.7 (As referred to in Para 2.7.1 (iii) ) Misclassification of Car Advance (Int) under Car Advance (Principal) District Month of Voucher MH Amount Account Number in ₹ PAO, AP Apr-17 43 2011 31,644 May-17 386 2202 709 Krishna Jun-17 1479 2202 709 Jun-17 997 2202 709 Ananthapur Aug-17 23744 2217 7,315 Total 41,086

Annexure-2.8 (As referred to in Para 2.7.1 (iv) ) Misclassification of HBA (int.) Under HBA (p) District Month of Voucher Voucher Account Number Amount in ₹ 4104 12,837 Chittoor 10 4,500 1302 262 Apr-17 583 2,630 AP Hqr Try 811 1,783

188 21,973 Chittoor May-17 12121 12,837 Total 56,822

Annexure-2.9 (As referred to in Para 2.7.1 (v) ) APGLI LoanAmount M/C UNDER Motor CAR ADV. (P) District Month Voucher MH Amount of Number in ₹ Account Kurnool Mar-18 59348 5,000

Annexure-2.10 (As referred to in Para 2.7.1 (vi) ) PCA (P) MIS-CLASIFIED UNDER Motor CAR (ADV) District Month Voucher MH Amount of Number in ₹ Account PAO, AP 21 2225 500

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Annexure 2.11 Wanting of HBA Schedules and Challans from DTOs of AP during the year 2017-18 (As referred to in Para 2.7.2 ) Month of Vr/Ch Amount DTO MH Name of DDO Remarks Account No ( ₹) May-2017 4428 2202 1,000 Letter already addressed vide 6402 2202 1,000 AAO,DPAP, July-2017 Loans-I/18-19/259542 9672 2202 1,000 SRIKAKULAM Dt.20/06/2018

Srikakulam Aug-2017 12745 2202 1,000 636 2014 1,200 Subordinate Judge, Pithapuram 14 2053 3,000 MRO,Kadiam April-2016 Manager,Text Book 245 2202 9,500 Sales,Kadiam Letter already addressed vide Sep-2016 46262 3051 1,980 EE,Marine Dn,Port Dept,KKD Loans-I/18-19/260451 Dec-2016 74550 2053 6,777 AO,Land Reforms,KKD Dt.03/07/2018

East Jan-2017 10618 2515 4,000 Godavari February- 11739 2515 4,000 DDO,ZPP,KKD 2017 11152 2515 2,000 Sub Registrar,Tallarevu Letter already addressed vide March- 80120 2030 3,430 Loans-I/18-19/259580 2018 Dt.21/06/2018 53126 2700 1,22,850 SE,IC,Kurnool Letter already addressed vide February- 53118 4702 19,865 Loans-I/18-19/260025 2017 EE,MI(W)Dn,Kurnool 53119 4702 55,200 Dt.27/06/2018 0901-19940 2,000 0901-19941 2,000 0901-19942 2,000 Letter already addressed vide

Kurnool 0901-19943 2,000 PD,DPAP,Kurnool March-2018 Loans-I/18-19/260025 0901-19944 2,000 Dt.27/06/2018 0901-19945 2,000 0901-18804 2,000 0910-53117 2,16,890 EE,MI(W)Dn,Kurnool July-2017 17412 3475 1,250 Asst.Comm,W&M,Ananthapur

Letter already addressed vide Aug-2017 260 2054 26,571 STO,Kambadur

pur Loans-I/18-19/260032 Oct-2017 658 2235 4,000 CDPO,ICDS,Kambadu Dt.27/06/2018 Anantha- Mar-2018 1 2053 8,000 HS,Collectorate,Ananthapur April-2017 262 2435 1,302 Asst. Director, Marketing 24077 2040 10,938 Manager,DC(CT),Chittoor 15836 2403 1,953 Letter already addressed vide 15892 2403 1,953 February- Loans-I/18-19/260029 15899 2403 1,953

Chittoor 2018 Dy.Director,AH,PTP,Chittoor Dt.27/06/2018 15910 2403 1,953 15915 2403 1,953 15921 2403 1,953 10651 2014 4,057 Sr. Civil Judge, Proddutur Letter already addressed vide July-2017 AD,AH,Sheep Loans-I/18-19/259580 15386 2403 2,000 Development,Chittoor Dt.21/06/2018 Kadapa Total 5,38,528

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Annexure 2.12 Details of overpayment cases as on 31-03-2018 (As referred to in Para 2.8.1)

Sl GPF A/c No Date of Over paid Name of Name of the Latest Action taken No & PPO No Subscriber Retirement Amount ( ₹) the DDO

Addresses DTO vide Lr no. Fds 103/fw 2016-17/117/dt 09.06.16 Reminder issued to DTO for Recovery on 22/09/2016 Reminder issued vide lr no 1242,1243 dt. 26.10.16 No letter was addressed after 26.10.2016 as DTO not informed of the latest action taken. Reminder issued to Dy. Dir. ,VSP vide lr.no. Fds103/VSP/FW/OP/2017-18/81 dt. 19.04.2017 . (1) DTO/VSP addressed vide F_103/111/17- 18/201 Dt. 08/05/17 to recovery arrears overpaid amount, as well as the subscriber. (2) The Sr.AO/TIH (AD) also communicated with a copy of the letter to include the issue in TIP for initiating appropriate measures. This section addressed DTO several times and T I H section also issued G. Bhaskara with a copy of letter to take up issue. Reply awaited. Statues 57686/GA 1 Rao 30.06.07 47,341 verified amount not received. Letter from DTO and TIH

22-016514/SP DTO section awaited pl.No reply received. Reply awaited. Reminder issued vide f102/I/17-18/3822,3823 Dt. 17.11.17. Visakhapatnam The DD, DTO, VSP, Subscriber and Sr. AO/T.I.H. addressed to vide F-102/17-18/3822,3823 dt. 17-11-2017 to recover the overpaid amount. TIP was also issued with a copy of letter to issue HM, as the T.I.P. visited DTO/VSP in Nov/2017. Reply awaited. Reminder letter addressed to DTO, VSP vide F102/VSP/FW/overpayment/17- 18/3822,3823dt 17/11/17 and Sr. AO/T.I.H (AP) to include a HM. Reply from T.I.H. not received. This section sent remainder to DTO, Subscriber & Sr. AO/T.I.H. No reply was received so far from the above. Reminder sent videLr. No. 4677, 4678, Dt 14.3.2018. Reply awaited. Reminder issued videLr.No. Fds21/II/GNT/12-13/1166 to 1169 Dt: 30.8.2012. Reminder issued videLr.No. Fds21/II/GNT/12-13/1166 to 1169 Dt: 30.8.2012. Reminder issued videLr.No. Fds21/II/GNT/14-15/531,532dt: 1.8.2014. Reminder issued vide f107/ii/2014-15/155 dt: 05/12/2014. Reminder issued to DDO vide Fds 107/II/2015-16/798 dt: 16-12-2015 . Addressed to DDO vide Fds 107 /II/2015-16 968 ,969,970dt 15.03.2016. Adressed higher up S.E, NSJC, O & M Circle Lingamgutla, Nearsarasapet, Guntur dist. Vide Lr no 274, dt 14/06/2016 . Addressed higher authority vide lr no 274 dt. 14.06.16 Reply Awaited to the Lr. No 274, Dt. 14.06.16 addressed to the higher authority S.E., NSJC, O&M Lingamguntla, Narasaraopet, Guntur dist. Reminder Sent to S.E. vide 1186/20.10.16,APAO requested to furnish EE,NSJO, pension drawal details of retd. Govt. employee vide 9,234 O & M, 2 22053/PH Ch.Gopaiah 30.06.07 1186/20.10.2016. ReminderSent to S.E vide 1186 dt. Macharla, 20.10.2016, Reply awaited . DDO addressed in Lr.no F Guntur. 107/U-IV/2017-18/443,444,445 dt. 07/06/2017 also copy marked to DD DTO., Guntoor and STO Mancherial in the above letter. DDO addressed regarding pending action against recovery of overpayment vide this office lr no. AG(A&E)/F107/U-IV/2017-18/443,444, 445 dated 07.06.2017. Reply awaited from DDO. Reply awaited form DDO . Department addressed in 8/2017. Reply awaited from dept. Reply awaited. letter will be addressed. As reported earlier. No further communication for legal cell. No further communication No change status as reported earlier. Case is just traced. It is presumed debit of ₹ 7,000/- of 09/95 resulting in (-) balance of 9,234/- . DDO addressed in Lr. No. AG(A&E)/F107/ IV/17-18/443,444,445 dt. 7.06.2017. No reply from DDO.

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Name of the Sl GPF A/c No Date of Over paid Subscriber Latest Action taken No & PPO No Retirement Amount ( ) ₹ Name of Name the DDO

Reply awaited DTA and DTO Reminded Vide 125162 dt. 19.9.201. Since the PPO holder has stated that the A/cNo 16002/Medl; is not his. DMHO, Ongole is addressed in F108 /III/Dt.12/2016 Reply awaited. Addressed DMHO, ONGOLE, PRAKASHAM, vide letter no 889, dated 29/06/2017.Addressed vide no. 889 dated 29/06/2017. No reply received. Reply awaited. Case under review. (i) The M.O, Parchuru, PKM and M.O. Community Health Centre, Addanki PKM, addressed to provide the details of debit drawn i/r/o A/c No. MEDL/16002 videlr No. 4177, 4178 dt. 11.12.2017. (ii) The DD, DTO, PKM and DTA AP Ibrahimpatnam were also addressed to furnish the details of M.V.Subba 3 16002/Medl 30.06.96 36,851 debit drawn i/r/o A/c No. 16002/Medl so as to trace the Rao actual subscriber and recover the excess paid amount vide Lr. Parchuru MO,PHC,

Prakasam distPrakasam No. F102/2017-18/4179,4180dt 11.12.2017. A letter duly giving full particulars of debits/credits were addressed to M.O, Parchuru, PKM, vide F102/FW/overpayment/2017- 18/4177,4178 dt. 11/12/17 to provide debit details as the actual amount drawn is not known as per DTO, DDO replies. The DDO and Medical Officer, CHC, Addanki, addressed vide F102/FW/overpayment/2017-18/4177,,4178 dt. 11/12/17 to provide the details of debits and credits drawn in A/c No. 16002/Medl as the subscriber says, he has no such GPF Account No. Reminder sent videLr. No. 4676, 4679, Dt 14.3.2018. Reply awaited. Reminder issued to the DDO vide F12/II/12- 13/1986,87.88,89 Dt: 12.12.12. 1.Reminder issued to DDO, DTO, Subscriber vide Lr.No. F12/II/12-13/2174,2175,2176Dt: 16.1.2013. 2.Personal Reminder issued vide F12/II/12-13/2494 Dt: 12.3.2013. 3.Reminder issued vide F12/II/13-14/1441 to 1444 Dt: 9.10.2013. Reminder issued to DDO,DTO vide F12/II/13-14/2178 dt:24.1.14 Reminder issued vide F12/II/ 13-14/2178 Dt : 24/01/2014. Dept is being reminded forrecovery of excess payment Dist. Punchayat Officer (FAC) had been addressed for recovery of excess apid Dist amount vide Lr. No 424, 425 dt 15-07-2015 Reply for G Panchayat 4 3494/PR - 43,276 RTI issued in fds 109/II/RTI/2015-16/155075 dt 27/08/2015 Ramanujam Officer, reminding the remittance of overdrawal Reminder issued in Chittoor lr no dt 27/08/2015 Reminder issued in fds 109 /II/2015-16/overpayment/460 dt 06-10-2015 . Reminder issued in letter no. fds109/II/2015-16/706 dt. 11/01/2016.under process. reminder issued in Fds 109/11/2016-17/601 dt 12-07-2016 Reminder issued in 601 dt 12/7/2016 Reminder issued FDS 109/IV/2016-17/1225 dt. 20.09.16. Reminder issued vide FDS 109/11/2016-17/2479 dated 19.01.2017. Reply awaited. Reply awaited. No change. Addressed to DDO vide PAG (A&E)/AP/Funds107/IV/2017-18/2997,2998, dt. 18.01.2018. No Change Total 1,36,702

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Annual Review Report-2017-18

Annexure 2.13 Amounts paid on Authorizations after validity period i.e., after 6 months (As referred to in Para 2.8.2) No. of Sl.No. Name of Treasury Accounts

1 Ananthapur 10 2 Chittoor 17 3 East Godavari 23 4 Guntur 17 5 Kadapa 8 6 Krishna 6 7 Kurnool 17 8 Nellore 8 9 PAO Hyd (HQR) AP 2 10 Prakasam 10 11 Srikakulam 12 12 Visakhapatnam 14 13 Vizianagaram 5 14 West Godavari 29 Total 178

Annexure 2.14 Unpaid authorisations during 2017-18 (FW authorisations issued but debit vouchers not received) (As referred to in Para 2.8.3 )

Sl.No. Name of Treasury No. of Accounts

1 Ananthapur 45 2 AP cap regn try (hqc) AP 7 3 Chittoor 37 4 East Godavari 71 5 Guntur 64 6 Kadapa 49 7 Krishna 59 8 Kurnool 94 9 Nellore 43 10 Prakasam 55 11 Srikakulam 37 12 Visakhapatnam 38 13 Vizianagaram 28 14 West Godavari 50 TOTAL 677

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Annexure 2.15 Misclassification of Class IV GPF, CPS, ZPPF under Regular GPF during 2017-18 (As referred to in Para 2.8.4 ) Number Credits Number Debits TREASURY/PAO of Items Amount ( ₹) of Items Amount ( ₹) Ananthapur 362 38,63,466 3 1,00,001 AP Capital Region Treasury (HQC) 43 1,73,378 1 22,683 AndhraPradesh Chittoor 132 9,53,556 0 0 East Godavari 391 26,37,351 3 3,30,269 Guntur 235 20,48,829 0 0 Kadapa 92 8,60,570 0 0 Krishna 207 17,69,538 7 14,54,420 Kurnool 363 31,92,922 5 6,38,604 Nellore 215 22,59,491 6 26,29,358 PAO –AP, New Delhi 4 30,000 1 5,000 PAO Hyderabad (HQR), 303 37,87,099 2 2,56,000 AndhraPradesh Prakasam 91 8,90,108 3 4,80,000 Srikakulam 170 50,40,934 1 1,00,000 TEs under TRY for Civil Accounts 1 1,710 1 1,22,000 Visakhapatnam 261 17,55,800 4 10,61,894 Vizianagaram 98 7,74,089 2 8,80,391 West Godavari 149 11,35,689 1 4,30,000 TOTAL 3117 3,11,74,530 40 85,10,620

Annexure 2.16 Operation of SA 111 during 2017-18 (As referred to in Para 2.8.5 ) CREDITS DEBITS Number Number of Total DISTRICT of Total Vouchers/ Amount ( Vouchers/ Amount ( ) Schedules ) ₹ ₹ Schedules Ananthapur 3 1,00,502 1 70,000 Chittoor 9 8,78,277 2 3,30,333 Kadapa 0 0 0 0 East Godavari 0 0 0 0 Guntur 7 9,49,695 6 14,89,325 Krishna 0 0 1 23,16,000 Kurnool 15 7,83,096 3 34,92,903 Nellore 0 0 0 0 Prakasam 0 0 0 0 Srikakulam DTO 3 13,000 0 0 Visakhapatnam 79 51,92,896 35 92,70,129 Vizianagaram 0 0 0 0 West Godavari 0 0 0 0 TOTAL 116 79,17,466 48 1,69,68,357

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Annexure 2.17 Wanting Schedules during the year 2017-18 (As referred to in Para 2.8.6 ) Number of SL.No. Treasury Amount ( ) Schedules ₹ 1 Ananthapur 447 88,56,262 AP Capital Region Treasury (HQC) 2 AndhraPradesh 160 37,11,972 3 Chittoor 287 47,26,413 4 East Godavari 596 1,19,29,093 5 Guntur 389 64,89,031 6 Kadapa 152 28,75,918 7 Krishna 372 59,86,440 8 Kurnool 290 60,22,101 9 Nellore 227 40,52,724 10 PAO -AP New Delhi 2 40,000 PAO Hyderabad (hqr) 11 Andhra Pradesh 50 8,94,999 12 Prakasam 225 57,50,819 13 Srikakulam 237 60,13,614 14 Visakhapatnam 650 1,03,47,101 15 Vizianagaram 276 47,47,257 16 West Godavari 128 16,39,691 Total 4,488 8,40,83,435

Annexure 2.18 List of GPF accounts with Minus Balances addressed to DDOs for which replies are awaited (As referred to in Para 2.8.7 ) Sl District SUFFIX AC NO NAME Excess Year No. Amount 1 HQR POL 120451 Vishnu Kumar K S 30831 2017-18 2 VSP MEDL 33976 Venkata Rao S 59748 2015-16 3 VSP MEDL 54843 Mahalakshmi Bongu 62385 2016-17 4 VSP MEDL 63988 Simhachalam Natala 73450 2016-17 5 VSP POL 89312 Subrahmanyam T R 94238 2016-17 6 VSP PWWC 78370 Nageswara Rao Routhu 26722 2015-16 7 VSP WEL 16326 Suryakantham B 52125 2016-17 8 VSP WEL 17172 Sankara Rao R 67840 2015-16 9 EGD CT 8119 Naidu K P 360264 2016-17 10 EGD GA 56667 Srinivasu R 41436 2016-17 11 EGD MEDL 44279 Rajani Suseela V 17478 2016-17 12 EGD MEDL 55076 Prasada Rao G T V S 25116 2016-17 13 EGD OGES 1463 Udaya Bhaskara Rao A 92895 2016-17 14 EGD POL 113627 Ramana K V 31363 2016-17 15 EGD PWWC 71705 Satyanarayana Raju N V 24029 2016-17 16 EGD PWWC 83596 Mallikarjuna Rao R 15069 2016-17 17 KRN INF 1740 Ismail S P MD 37198 2016-17 18 NLR AGRI 22706 Mastanvali A 5823 2017-18 19 NLR COOP 9303 B Moses 2484 2017-18 20 NLR EDN 90288 Nagaraju B 8493 2016-17 21 NLR MEDL 68307 Kotaiah V 57500 2016-17 22 NLR MEDL 83786 Sreenadha Reddy K 949 2017-18 23 NLR PWWC 78540 GhouseBasha SK 37179 2016-17 24 NLR PWWC 79098 K Vasudha Devi 66383 2017-18 25 NLR PWWC 83497 Venkatesh Avula 115092 2015-16 26 SKL EDN 95606 Aravind Mukkala 39674 2015-16 27 SKL MEDL 61356 Vasudeva Rao K 913 2016-17

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28 SKL MEDL 69859 Mahendra Kumar Mugada 48793 2012-13 29 SKL MEDL 70867 Tejyam Bammidi 97405 2016-17 30 SKL PW 56437 P Suryanarayana 26848 2016-17 31 SKL WEL 16170 D.V.Ramanaiah 72530 2017-18 32 VZM MEDL 84476 Venkateswara Rao Kuncham 48543 2017-18 33 VZN CVD 20178 Ratnaker J 85473 2015-16 34 VZN MEDL 48146 H S Padma Latha 85034 2013-14 35 VZN MEDL 48781 S Satyavathi 57572 2017-18 36 VZN MEDL 61254 PadmavathiYalla 57270 2015-16 37 VZN MEDL 83917 G Ravi Kumar 92907 2015-16 38 VZN POL 91336 M Appala Reddy 10771 2017-18 39 VZN WEL 17499 M Rajendra Prasad 10891 2016-17 40 WGD AGRI 19276 Noorinnisa Begum 56765 2017-18 41 WGD EDN 67764 M Bhaskara Ra 92006 2017-18 42 WGD JUDL 15394 B Jagannadha Chayuh 14807 2017-18 43 WGD MEDL 31458 A J Lakshmi Rani 20713 2017-18 44 WGD MEDL 34678 Lam Yeso Rani 113138 2017-18 45 WGD MEDL 39737 K Satyavathi 99306 2017-18 46 WGD MEDL 59990 Seetharatnam Vasipalli 41668 2015-16 47 WGD MEDL 63644 B Venkateswara Rao 42904 2017-18 48 WGD MEDL 68081 Satyanarayana Murthy 6243 2017-18 49 WGD MEDL 68933 John Moshey G 45308 2017-18 50 WGD MEDL 73640 A Kushna Kumari 57207 2017-18 51 WGD MEDL 75548 M Sabari Babu 28895 2017-18 52 WGD MEDL 76467 V Padmaja 48404 2017-18 53 WGD POL 142626 Srinivasu R 15789 2017-18 54 WGD PR 5917 B M S Murthy 8722 2017-18 55 WGD PWWC 84115 Sambasiva Rao Kovvada 11362 2016-17 56 GNT MEDL 48285 R Vijaya Lakshmi 14341 2017-18 57 GNT MEDL 52872 A Venkateswarlu 103241 2017-18 58 GNT MEDL 54931 SK Ismail 13532 2017-18 59 GNT MEDL 61595 S.Ratna Kumari 33378 2016-17 60 GNT MEDL 70441 CH Siva Kumar 142465 2017-18 61 GNT MEDL 87348 KhadarVali P 14349 2017-18 62 GNT POL 118004 B Srinivasa Rao 45907 2017-18 63 GNT PR 11006 V V M Lakshman Rao 97345 2017-18 64 GNT PWWC 82569 I Venkateswarlu 37864 2017-18 65 KDP JUDL 12089 P Srinivasulu 151715 2017-18 66 KDP MEDL 68269 Prameela M 85875 2016-17 67 KDP MEDL 71925 P Sunil 137638 2017-18 68 KDP MEDL 80710 Sambasivudu Tondhipalli 121057 2016-17 69 ATP EDN 62551 Prabhakara Reddy G 44284 2015-16 70 ATP IND 4556 Rajeshwaramma V 70672 2016-17 71 ATP MEDL 45223 Seshu B 14507 2015-16 72 ATP MEDL 50411 VidyaSagar T 15 2016-17 73 ATP PR 16723 Vijaya Bhaskar B 9154 2016-17 74 ATP PWWC 73681 Sreenivasulu A 24213 2015-16 75 ATP WEL 8174 Modi Krishna Naik 16990 2015-16 76 KNL EDN 78320 Mallikarjuna Rao P V 14493 2016-17 77 KNL MEDL 62944 Sugunamma M 41223 2016-17 78 KNL POL 140363 Sanjeevudu G 73648 2016-17 79 KNL PW 65021 Varahalu K 62994 2016-17 80 KNL WEL 7076 Anand B 146984 2016-17 81 CTR EDN 90590 Ramana Kumar JV 77679 2016-17 82 CTR GA 59549 Balaramudu M 80288 2016-17 83 CTR MEDL 56236 Lakshmi KalyaniV 65323 2016-17 84 CTR MEDL 60614 Venkatesh Babu C 89851 2016-17 85 CTR MEDL 60614 Venkatesh Babu C 22221 2016-17 86 CTR MEDL 78072 Ahananda M 52442 2016-17 87 CTR POL 129057 Venkatarathnam N 18320 2015-16 88 KRN MEDL 55443 Lakshmi AnuradhaG 13770 2017-18 89 KRN MEDL 55904 Mariyamma Geddada 38884 2016-17 48,20,613

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Annexure 2.19 List of GPF Account with minus balances dispatched for 2017-18 (As referred to in Para 2.8.7)

Dispatched Minus Balance Account for 2017-18

Sl Section District Series A/c.No Sl. Section District Series A/c.No 50 PR 11006 1. POL 120451 51 PR 8686 F1O1 2. AP HQR POL 92735 52 GNT POL 118004 3. MEDL 64804 53 PWWC 82569 4. MEDL 64072 54 MEDL 70441 5. MEDL 33631 55 F105 PW 51543 6. JUDL 13792 56 POL 133546 7. EDN 95838 57 MEDL 80710 KDP 8. PKM EDN 90248 58 MEDL 71925 9. COOP 9940 59 EDN 72566 10. PWWC 74504 60 JUDL 12089 F102 11. PWWC 76750 61 MEDL 70174 12. PWWC 77168 62 WEL 6328 13. POL 151929 63 WEL 7076 14. WEL 17577 64 PWWC 71262 KNL 15. MEDL 87401 65 PW 68091 16. VSP MEDL 68705 66 POL 140363 17. MEDL 56359 67 LR 8201 F106 18. JAIL 4613 68 MEDL 62976 19. WEL 15325 69 WEL 12486 20. PW 68492 70 PR 4112 21. WEL 27026 71 PW 51311 ATP 22. POL 160456 72 PWWC 64995 23. POL 142612 73 POL 149664 EGD 24. MEDL 55276 74 EDN 82911 25. GA 67889 75 MEDL 73882 26. GA 55887 76 MEDL 74344 27. F103 EDN 77275 77 PR 10219 KRN 28. CT 10891 78 POL 103631 29. POL 147597 79 EXC 7397 30. PWWC 77636 80 CVD 17842 F107 31. PWWC 81781 81 MEDL 60614 32. NLR POL 148744 82 MEDL 78072 33. MEDL 43718 83 MEDL 87210 CTR 34. EDN 86957 84 MEDL 82787 35. AGRI 22706 85 MEDL 60187 36. VZN MEDL 84476 86 MEDL 60277 37. MEDL 69859 SKL 38. EDN 67764 39. PR 7855 40. POL 142626 41. MEDL 76467 42. MEDL 73640

43. MEDL 75548 44. WGD MEDL 68933 45. MEDL 63644 46. MEDL 39737 47. MEDL 34678 48. JUDL 15394 49. AGRI 19276

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Annexure-3.1.1 List of Offices inspected during 2017-18 (As referred to in Para 3.1.3) Sl No Name of DTO/STO Sl No Name of DTO/STO SRIKAKULAM DISTRICT WEST GODAVARI DISTRICT 1 STO Rajam 36 STO Narasapur 2 STO Pondur 37 STO Palakol 3 STO Amudalavalasa 38 STO Bhimavaram 4 STO Srikakulam 39 STO Tanuku 5 DTO Srikakulam 40 STO Nidadavole VIZIANAGARAM DISTRICT 41 STO Tadepalligudem 6 STO Parvathipuram 42 STO Eluru 7 STO Salur 43 DTO Eluru 8 STO Gajapathinagaram 44 STO Chintalapudi 9 STO Srungavarapu Kota KRISHNA DISTRICT 10 STO Vizianagaram 45 STO Nuziveedu 11 STOBobbili 46 STO Vijayawada (E) 12 STO Bhogapuram 47 DTO Vijayawada (W) 13 STO Kothavalasa 48 STO Vuyyuru 14 DTO Vizianagaram 49 STO Gudiwada VISAKHAPATNAM DISTRICT 50 STO Avanigadda 15 STO Bheemunipatnam 51 DTO Machilipatnam 16 STO Anakapalli (E) 52 STO Machilipatnam 17 STO Anakapalli (W) GUNTUR DISTRICT 18 STO Madugula 53 STO Hqrs Guntur 19 STO Narsipatnam 54 STO Mangalagiri 20 STO Kotauratla 55 STO Tenali 21 STO Chintapalli 56 STO Sattenapalli 22 STO Paderu 57 DTO Guntur 23 STO Araku 58 STO Markapur 24 DTO Visakhapatnam 59 STO Vinukonda 25 STO Visakhapatnam 60 STO Narasaraopet 26 STO Chodavaram 61 STO Santhamaguluru at Martur 27 STO Elamanchili 62 STO Chilakaluripet EAST GODAVARI DISTRICT 63 STO Bapatla 28 STO Razole 64 STO Chirala 29 STO Amalapuram 65 STO Y Palem 30 STO Alamuru 66 STO Gurajala 31 STO Ramachandrapuram 67 STO Rajupalem 32 STO Rayavaram PRAKASAM DISTRICT 33 STO Peddapuram 68 STO Kandukuru 34 STO Kakinada 69 STO Ongole 35 DTO EG Dist@ Kakinada 70 DTO Ongole

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Sl No Name of DTO/STO Sl No Name of DTO/STO NELLORE DISTRCIT 87 STO Nandyal 71 STO Venkatagiri 88 STO Kurnool 72 STO Guduru 89 STO Adoni 73 STO Vakadu 90 STO Yemmigunur 74 STO Kovuru 91 STO Kodumuru@Guduru 75 STO Nellore 92 DTO Kurnool 76 DTO Nellore KADAPA DISTRICT 77 STO Kavali 93 STO Badvel CHITTOOR DISTRICT 94 STO Jammalamadugu 78 DTO Chittoor 95 STO 79 Div. STOTirupathi 96 STO Rayachoti 80 STO Srikalahasti 97 DTO Kadapa 81 STO Chittoor 98 STO Kadapa 82 STO Palamaneru ANANTHAPUR DISTRICST 83 STO Puttur 99 STO Kadiri KURNOOL DISTRICT 100 STO Hindupur 84 STO Srisailam 101 STO Penukonda 85 STO Atmakur 102 STO Ananthapur 86 STO Nandikotkur 103 DTO Ananthapur 104 DTA - AP

Annexure 3.1.2 District wise break up of outstanding Inspection Reports and Paras to the end of March 2018 (As referred to in Para 3.1.4) District Inspection Reports Paragraphs DTA AP 1 12 Srikakulam 49 209 Vizianagaram 32 121 Visakhapatnam 37 226 East Godavari 41 136 West Godavari 44 135 Krishna 44 221 Guntur 61 265 Prakasam 24 148 Nellore 37 170 Kurnool 38 180 Ananthapur 27 87 Kadapa 33 154 Chittoor 19 61 Total 487 2,125

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Annexure-3.2.1 Amounts lying idle in CINB Accounts in DTOs/STOs (As referred to in Para 3.2.1(ii) Sl.No Name of the District Name of STO/DTO Amount in Lakh ( ₹) 1 DTO Chitoor 1403.00 2 Chittoor Srikalahasthi 14.00 3 Chittoor 4.45 4 Penugonda 638.00 5 Ananthapur DTO Ananthapur 808.00 6 Hindupur 14.00 7 Alamuru 3.58 8 Amalapuram 3.85 East Godavari 9 Ramachandrapuram 5.90 10 Kakinada 0.77 11 Guntur DTO Guntur 150.00 12 Tenali 33.00 13 Prakasham STO Martur 48.00 14 Amudalavalasa 2.08 15 Srikakulam Ponduru 0.72 16 Rajam 9.31 17 Gudiwada 134.80 18 Vuyyuru 13.17 19 Avanigadda 3.82 20 Krishna Machilipatnam 156.17 21 1.44 22 Vijayawada - East 1.27 23 Vijayawada - West 51.43 24 Chintapalli 64.89 25 Madugula 8.97 26 Narsipatnam 55.10 27 Kotauratla 3.60 28 Paderu 203.00 Visakpahatnam 29 DTO, Visakhapatnam 416.33 30 Anakapalli -East 25.83 31 Araku 43.64 32 Eellamanchili 10.24 33 Chodavaram 4.00 34 Nandyal 123.91 35 Yemmiganur 332.69 Kurnool 36 DTO, Kurnool 2366.97 37 Adoni 289.12 38 Gajapathinagaram 13.02 39 Parvathipuram 10.20 40 Vizianagaram Srungavarapukota 0.93 41 Bobbili 5.94 42 DTO, Vizianagaram 18.57 43 STO, Palakol 1.33 44 STO, Nadadavolu 3.06 West Godavari 45 DTO, Eluru 91.04 46 STO, Chintalapudi 26.56 47 Kadapa DTO, Kadapa 396.00 48 DTO,Nellore 767.00 49 STO, Nellore 2.19 50 Nellore STO, Venkatagiri 6.99 51 STO, Vakadu 0.33 52 STO, Gudur 8.84 53 DTO, Ongole 267.00 Prakasham 54 STO, Kandukur 10.76 Total 9078.81

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Annexure 3.2.2 Details of differences between ledger and system balances under the PDAccounts (As referred to in Para 3.2.3) SlNo AMOUNT AS AMOUNT AS STO/ HEAD OF Difference District DDO PER LEDGER PER SYSTEM DTO ACCOUNT ( ₹) ( ₹) ( ₹) 1 YerragondaPalem Revenue Deposits 8443-101-01 49,950 1,49,622 99,672 0710-2202-017 Nil -3,629 -3,629 Prakasam 0710-2202-018 Nil 1,990 1,990 2 Martur 8448-109-01-002 0710-2202-021 1,524 -10,496 -12,020 0710-2202-025 -8,306 8,603 16,909 3 Vinukonda Revenue Deposits 8443-101-01 4,68,266 35,71,533 31,03,267 MPP General FundsRajupalem 24,07,828 2,00,679 - 22,07,149 4 Rajupalem 8448-00-109-02-001 Guntur MPP General FundsBellamkonda 6,21,474 4,13,782 - 2,07,692 5 DTO Ananthapur Ananthapur ZillaGrandhalaya, Samastha 8448-120-03 2,08,14,738 43,50,963 - 1,64,63,775 6 STO, Vakadu Principal Civil Judge, Kota Nil 65,235 65,235 7 STO, Nellore Nellore RDO Nellore Nil 50,000 50,000 8 STO, Kavali STO, Kavali 1,06,12,938 1,96,75,335 90,62,397 9 DTO, Vizianagaram Dy. CEO, ZP Vizianagaram 17,78,49,352 18,22,44,190 43,94,838 Vizianagaram 10 STO, Yellamanchili AMC, Yellamanchilli 2,28,42,789 2,29,07,151 64,362 Total 23,56,60,553 23,36,24,958 20,35,595 Annexure- 3.2.3 Details of non-operative amount as per Plus and Minus Memo (As referred to in Para 3.2.5(i))

Balance as on Name of the Sl.No. Head of Account STO 28-02-2017 (₹) 1. 8448-00-102-03-001 (Genl Fund) 70,81,294/- STO 2. 8448-00-102-03-002 (Salaries & Pension Fund) 1,25,166/- Mangalagiri 3. 8448-00-102-03-004 (13th Fin) 94,16,973/- Total 1,66,23,433/-

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Annexure-3.2.3 (a) Showing DDO codes with inappropriate HOA (As referred in Para 3.2.5(ii) ) STO DDO STO DDO SL. No DDODESG SL. No DDODESG CODE CODE CODE CODE 1 707 7070308049 H.M. ZPHS Pedakandlagunta 72 705 7050308015 H.M. ZPHS.. Marella 2 708 7080308003 H.M. ZPHS.. Ambavaram 73 709 7090308007 H.M. ZPHS.. Markapur(B) 3 709 7090308014 H.M. ZPHS.. B.Cherlopalli 74 709 7090308008 H.M. ZPHS.. Markapur(G) 4 704 7040308009 H.M. ZPHS.. B.PET(B) 75 708 7080308035 H.M. ZPHS.. Markondapuram 5 704 7040308010 H.M. ZPHS.. B.PET(G) 76 713 7130308008 H.M. ZPHS.. Medapi 6 707 7070308027 H.M. ZPHS.. Bhimavaram 77 702 7020308020 H.M. ZPHS.. Medarametla 7 709 7090308012 H.M. ZPHS.. Bhupathipalli 78 709 7090308026 H.M. ZPHS.. Meerjapeta 8 704 7040308004 H.M. ZPHS.. Bogole 79 708 7080308036 H.M. ZPHS.. Mogallur 9 702 7020308007 H.M. ZPHS.. Bommanampadu 80 707 7070308016 H.M. ZPHS.. Mogilicherla 10 708 7080308029 H.M. ZPHS.. Botlagudur 81 705 7050308016 H.M. ZPHS.. Mudlamur 11 702 7020308015 H.M. ZPHS.. Budawada 82 707 7070308021 H.M. ZPHS.. Mundlamurivaripa 12 704 7040308005 H.M. ZPHS.. C.Donakonda(Ardh 83 707 7070308022 H.M. ZPHS.. Muppalla 13 708 7080308004 H.M. ZPHS.. C.Naglavaram 84 707 7070308011 H.M. ZPHS.. Muppavaram 14 708 7080308005 H.M. ZPHS.. C.S.Puram 85 702 7020308011 H.M. ZPHS.. Mylavaram 15 707 7070308028 H.M. ZPHS.. Chakicherla 86 705 7050308021 H.M. ZPHS.. Nagambotlapalem 16 702 7020308008 H.M. ZPHS.. Chakrayapalem 87 704 7040308006 H.M. ZPHS.. Nagulavaram 17 702 7020308016 H.M. ZPHS.. Chandalur(Adk) 88 707 7070308031 H.M. ZPHS.. Naladalapur 18 705 7050308003 H.M. ZPHS.. Chandalur(Drs) 89 708 7080308006 H.M. ZPHS.. Nallamadugula 19 705 7050308008 H.M. ZPHS.. Chandavaram 90 708 7080308010 H.M. ZPHS.. Nandanavanam 20 707 7070308019 H.M. ZPHS.. Cheruvukommupale 91 708 7080308025 H.M. ZPHS.. Neredupalli 21 708 7080308030 H.M. ZPHS.. Chilamakur 92 707 7070308012 H.M. ZPHS.. Netivaripalem 22 708 7080308011 H.M. ZPHS.. Chinamuppallapad 93 709 7090308016 H.M. ZPHS.. Obulakkapalli 23 708 7080308017 H.M. ZPHS.. Chintalapalem 94 708 7080308026 H.M. ZPHS.. P.C.Palli 24 707 7070308035 H.M. ZPHS.. Chirrikurapdu 95 704 7040308019 H.M. ZPHS.. P.Nallakalva 25 704 7040308016 H.M. ZPHS.. Cumbum(G) 96 707 7070308024 H.M. ZPHS.. Pakala 26 702 7020308019 H.M. ZPHS.. Daivalaravur 97 707 7070308009 H.M. ZPHS.. Palukur 27 708 7080308008 H.M. ZPHS.. Darsiguntapeta 98 702 7020308021 H.M. ZPHS.. Pamidipadu 28 702 7020308009 H.M. ZPHS.. Denuvakonda 99 704 7040308013 H.M. ZPHS.. Pandillapalli(Bp 29 709 7090308022 H.M. ZPHS.. Devarajugattu 100 704 7040308007 H.M. ZPHS.. Papinenipalli 30 702 7020308014 H.M. ZPHS.. Dharmavaram 101 707 7070308038 H.M. ZPHS.. Patchava 31 708 7080308023 H.M. ZPHS.. Dirisavancha 102 708 7080308027 H.M. ZPHS.. Peda Alavalapadu 32 705 7050308009 H.M. ZPHS.. Donakonda 103 710 7100308007 H.M. ZPHS.. Peda Ambadipudi 33 705 7050308020 H.M. ZPHS.. East Gangavaram 104 709 7090308004 H.M. ZPHS.. Peda Bommalapura 34 705 7050308018 H.M. ZPHS.. Edara 105 708 7080308014 H.M. ZPHS.. Peda Gollapalli 35 709 7090308006 H.M. ZPHS.. Gajjalakonda 106 708 7080308028 H.M. ZPHS.. Peda Irlapadu 36 707 7070308005 H.M. ZPHS.. Gudlur 107 708 7080308007 H.M. ZPHS.. Peda Rajupalem 37 708 7080308024 H.M. ZPHS.. Guntupalli 108 707 7070308017 H.M. ZPHS.. Pedapavani 38 708 7080308018 H.M. ZPHS.. Guravajipeta 109 709 7090308017 H.M. ZPHS.. Pedaraveedu 39 708 7080308012 H.M. ZPHS.. H.M.Padu 110 707 7070308013 H.M. ZPHS.. Petlur 40 707 7070308020 H.M. ZPHS.. Ippagunta 111 704 7040308014 H.M. ZPHS.. Pitikayagulla 41 702 7020308018 H.M. ZPHS.. J.Pangulur 112 707 7070308032 H.M. ZPHS.. Pokur 42 704 7040308017 H.M. ZPHS.. Jangumguntla 113 707 7070308023 H.M. ZPHS.. Ponnalur 43 707 7070308036 H.M. ZPHS.. K.Bitragunta 114 705 7050308005 H.M. ZPHS.. Pothakamur 44 707 7070308010 H.M. ZPHS.. K.Uppalapadu 115 705 7050308013 H.M. ZPHS.. Potlapadu 45 702 7020308010 H.M. ZPHS.. Kakanipalem-2 116 704 7040308015 H.M. ZPHS.. Pusalapadu 46 709 7090308015 H.M. ZPHS.. Kalanuthal 117 705 7050308007 H.M. ZPHS.. Rajampalli 47 709 7090308023 H.M. ZPHS.. Kalujuvvalapadu 118 709 7090308005 H.M. ZPHS.. ramachandra kota 48 708 7080308031 H.M. ZPHS.. Kambhaladinne 119 707 7070308030 H.M. ZPHS.. Ramayapatnam 49 707 7070308037 H.M. ZPHS.. Kamepalli 120 702 7020308022 H.M. ZPHS.. Ravinuthala 50 708 7080308019 H.M. ZPHS.. Kancherlavaripal 121 704 7040308020 H.M. ZPHS.. Ravipadu 51 707 7070308006 H.M. ZPHS.. Kandukur(B) 122 709 7090308009 H.M. ZPHS.. Rayavaram 52 707 7070308007 H.M. ZPHS.. Kandukur(G) 123 707 7070308033 H.M. ZPHS.. Sakhavaram 53 708 7080308020 H.M. ZPHS.. Kanigiri(G) 124 709 7090308018 H.M. ZPHS.. Sanikavaram 54 707 7070308029 H.M. ZPHS.. Karedu 125 702 7020308013 H.M. ZPHS.. Sankavarappadu 55 713 7130308016 H.M. ZPHS.. Kolukula 126 708 7080308015 H.M. ZPHS.. Seetharamapuram 56 710 7100308004 H.M. ZPHS.. Komminenivaripal 127 705 7050308022 H.M. ZPHS.. Sivarampuram 57 702 7020308017 H.M. ZPHS.. Kondamanjulur 128 709 7090308021 H.M. ZPHS.. Sunkesula 58 710 7100308005 H.M. ZPHS.. Konidena 129 709 7090308024 H.M. ZPHS.. Tarlupadu 59 708 7080308021 H.M. ZPHS.. Kotha Yeruvaripa 130 705 7050308011 H.M. ZPHS.. (DRS) 60 705 7050308004 H.M. ZPHS.. Kothapalli 131 702 7020308023 H.M. ZPHS.. Thimmanapalem 61 704 7040308012 H.M. ZPHS.. Kothapet(Lodikha 132 702 7020308012 H.M. ZPHS.. TImmayapalem 62 710 7100308020 H.M. ZPHS.. Kundurru 133 709 7090308010 H.M. ZPHS.. Tippayapalem 63 705 7050308012 H.M. ZPHS.. Kurichedu 134 709 7090308025 H.M. ZPHS.. Tummalacheruvu 64 704 7040308018 H.M. ZPHS.. L.Kota 135 705 7050308017 H.M. ZPHS.. Umamaheswarapura 65 708 7080308034 H.M. ZPHS.. L.N.Puram 136 707 7070308018 H.M. ZPHS.. V.R.Kota 66 707 7070308015 H.M. ZPHS.. L.Samudram 137 707 7070308034 H.M. ZPHS.. V.V.palem 67 707 7070308008 H.M. ZPHS.. Machavaram(Kdk) 138 708 7080308033 H.M. ZPHS.. Vaggampalli 68 709 7090308020 H.M. ZPHS.. Maddalakatta 139 710 7100308009 H.M. ZPHS.. Vaidana 69 708 7080308013 H.M. ZPHS.. Mahammadapuram 140 710 7100308018 H.M. ZPHS.. Valaparla 70 710 7100308021 H.M. ZPHS.. Makkenavaripalem 141 708 7080308016 H.M. ZPHS.. Valicherla 71 705 7050308010 H.M. ZPHS.. Mallapeta 142 708 7080308032 H.M. ZPHS.. VEerabhadrapuram

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STO DDO STO DDO SL. No DDODESG SL. No DDODESG CODE CODE CODE CODE 143 710 7100308022 H.M. ZPHS.. Vellalacheruvu 174 517 5170308002 HM ZPHS Vissannapeta 144 709 7090308011 H.M. ZPHS.. Vemulakota 175 702 7020308024 M.E.O. Addanki 145 707 7070308014 H.M. ZPHS.. Vennur 176 704 7040308023 M.E.O. Ardhaveedu 146 707 7070308026 H.M. ZPHS.. Woollapalem 177 704 7040308022 M.E.O. Bestavari peta 147 709 7090308013 H.M. ZPHS.. Y.Cherlopalli 178 708 7080308043 M.E.O. C.S.Puram 148 704 7040308008 H.M. ZPHS.. Yachavaram 179 705 7050308023 M.E.O. Darso 149 709 7090308019 H.M. ZPHS.. Yenuguladinnepad 180 705 7050308024 M.E.O. Donakonda 150 707 7070308039 H.M. ZPHS.. Zarugumalli 181 707 7070308044 M.E.O. Gudlur 151 713 7130308017 H.M. ZPHS.veerabhadra puram 182 708 7080308039 M.E.O. hanumanthuni padu 152 705 7050308029 H.M.ZP.GIRLS.H.SCHOOL. Darsi 183 702 7020308026 M.E.O. J.Panguluru 153 705 7050308035 H.M.ZPGHS.Kurichedu 184 707 7070308042 M.E.O. Kandukur 154 709 7090308031 H.M.ZPHS.,Tadivaripalli 185 707 7070308046 M.E.O. Kondepi 155 704 7040308025 H.M.ZPHS.. Kakarla 186 702 7020308025 M.E.O. Korisapadu 156 704 7040308024 H.M.ZPHS.. Yerrabalem 187 705 7050308026 M.E.O. Kurichedu 157 705 7050308028 H.M.ZPHS..Vemula 188 707 7070308041 M.E.O. Lingasamudram 158 705 7050308032 H.M.ZPHS.E.Venkatapuram 189 709 7090308030 M.E.O. Markapur 159 705 7050308030 H.M.ZPHS.east chowtapalem 190 705 7050308025 M.E.O. Mundlamur 160 705 7050308031 H.M.ZPHS.Gangadevipalli 191 708 7080308042 M.E.O. Pamuru 161 705 7050308034 H.M.ZPHS.Kallur 192 709 7090308028 M.E.O. Peda araveedu 162 705 7050308033 H.M.ZPHS.Manginapudi 193 709 7090308029 M.E.O. peda dornala 163 517 5170308010 HM ZPHS C.Gudipadu 194 708 7080308041 M.E.O. pedda cherlo palli 164 517 5170308004 HM ZPHS Chanubanda 195 707 7070308045 M.E.O. Ponnalur 165 517 5170308001 HM ZPHS Chatray 196 713 7130308014 M.E.O. Pullala cheruvu 166 517 5170308003 HM ZPHS Chinnampeta 197 707 7070308043 M.E.O. Singaraya konda 167 517 5170308011 HM ZPHS Chittapur 198 709 7090308027 M.E.O. tarlu padu 168 517 5170308009 HM ZPHS Kunaparajuparva 199 713 7130308015 M.E.O. Tripuranthakam 169 517 5170308005 HM ZPHS Marlapalem 200 707 7070308048 M.E.O. Ulavapadu 170 517 5170308008 HM ZPHS Naguluru 201 707 7070308047 M.E.O. Valeti Vari Palem 171 517 5170308012 HM ZPHS Narasapuram 202 708 7080308040 M.E.O. Veligandla 172 517 5170308006 HM ZPHS Polavaram 203 713 7130308013 M.E.O. Yerragonda Palem 173 517 5170308007 HM ZPHS Putrela 204 707 7070308040 M.E.O. Zarugumalli

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Annexure-3.2.3 (b) Showing DDO codes with improper nomenclature (As referred in Para 3.2.5 (iii) ) SL. STO DDO DDO SL. STO DDO DDO NO. CODE CODE DESG NO. CODE CODE DESG 1 100 1001002002 1001002001 68 615 6152202023 ABBURU 2 101 1012602002 69 615 6151005001 6011005001 3 101 1000402001 0 70 616 6160102003 AD 4 101 1002202004 0 71 616 6160102002 0 5 101 1012403002 0 72 618 6180308032 6180308004 6 108 1082402008 73 701 7012202020 7 108 1082402009 74 703 7032603001 703 8 110 1102002001 0 75 801 8010906006 9 112 1122002001 0 76 803 8032302008 8012302008 10 115 1152503016 77 807 8070903008 11 205 2051802002 2051802001 78 901 9012314001 A 12 301 3010313002 Wrong DDO 79 901 25002702005 ABC 13 301 3010202030 3010202020 80 901 9012403005 0 14 301 3010305004 3010305004 81 901 9012403006 0 15 301 3012301001 3010306006 82 905 9050102005 16 301 3010903003 3010903003 83 905 9052303001 9052303001 17 301 3010904004 3010904003 84 910 25000501001 A 18 301 3011002022 3011002003 85 910 25000902013 ABC 19 301 3011505002 3011505001 86 910 25002702005 ABC 20 307 3072202024 Wrong DDO 87 912 9122303003 9122303002 21 307 3072202040 Wrong DDO 88 915 9152303001 9152303001 22 307 3072202054 Wrong DDO 89 1001 10010105001 0 23 307 3070906003 1 90 1015 10152202059 0 24 308 3082301002 Wrong DDO 91 1101 11012305002 444 25 308 3082301003 Wrong DDO 92 1106 11060103002 ADH 26 309 3092301002 Wrong DDO 93 1109 11092503007 ------27 309 3092301003 Wrong DDO 94 1110 11100103001 ADH 28 309 3092301001 Wrong DDO 95 1201 12011218042 29 310 3100602003 3100602003 96 1201 12011218049 1 30 312 3122302006 Wrong DDO 97 1201 12012403004 12012403004 31 312 3122302007 Wrong DDO 98 1202 12020307003 32 312 3122302009 Wrong DDO 99 1207 12070308024 33 312 3122308005 Wrong DDO 100 1209 12090903005 34 312 3122702004 Wrong DDO 101 1209 12091218025 1 35 312 3120307021 102 1212 12122302008 12122302002 36 312 3121003011 3081003001 103 2201 22010903017 37 312 3122304002 3122304002 104 2204 22000602001 1 38 312 3122308008 3122308008 105 2703 27032501002 39 315 3150307002 Wrong DDO 106 801 8010105005 XXX 40 315 3152002001 107 2213 22132303001 XXXX 41 315 3152002002 108 201 2011805005 X 42 315 3152302001 109 406 4060906001 X 43 315 3152302002 110 315 3152503001 Wrong DDO 44 317 3172301001 Wrong DDO 111 301 3010602004 Wrong DDO 45 317 3172301002 Wrong DDO 112 310 3100202014 wrong ddo code 46 317 3172301003 Wrong DDO 113 315 3150903002 Wrong DDO 47 318 3182702001 114 315 3150903003 Wrong DDO 48 401 4010102001 A 115 315 3150903005 Wrong DDO 49 401 4012303007 4012303007 116 315 3150903007 Wrong DDO 50 501 5012302003 456 117 315 3150906001 Wrong DDO 51 502 5022202079 0 118 315 3150906003 Wrong DDO 52 511 5112308004 0 119 304 3040308044 Wrong DDO 53 512 5121307001 AD 120 315 3150903006 Wrong DDO 54 512 5122402012 55 515 5151502004 1 56 516 5161002004 57 516 5162402021 58 516 5161503014 444 59 516 5160603002 5160603001 60 516 5160906005 5160906005 61 516 5162303018 5162303011 62 601 6012603003 A 63 601 6012308012 6012308005 64 606 6060308017 6060308004 65 610 6100705011 0 66 614 6142301003 6142301002 67 614 6142301004 6142301002

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Annexure-3.2.3 (c) SHOWING MULTIPLE DDOCODES & MULTIPLE TREASURIES (As referred in Para 3.2.5 (iv) )

Sl. Sto DDO DDO Sl. Sto DDO DDO No. code code Desg No. code code Desg A O ZPP 1 505 5050308017 HM ZPHS Bapulapadu 41 317 3172202117 Kakinada

2 512 5120308005 42 515 5150602002 A S O circle-I 3 516 5160308005 HM ZPHS Edupugallu 43 516 5160602002 VJA 4 518 5180308034 44 108 1001002001 5 204 2042403011 HWO, ST Boys Hostel 45 101 1001002001 6 204 2042403013 Dumbrigu 46 103 1001002001 7 701 7012202005 47 106 1001002001 M.P.D.O. A.O. dist. Police 8 711 7112202119 48 107 1001002001 office SKL 9 701 7012202003 49 109 1001002001 M.P.D.O. Kothapatnam 10 711 7112202117 50 114 1001002001 11 701 7012202006 51 112 1001002001 M.P.D.O. Maddi Padu 12 711 7112202120 52 113 1001002001 13 701 7012202001 53 2201 22000102003 M.P.D.O. Ongole 14 711 7112202115 54 2201 22010102003 AD Agrl (R) 15 401 4012202022 55 2202 22000102003 MPDO MP PEDAPADU Vizianagaram 16 406 4062202044 56 2211 22000102003 17 406 4062202045 57 2213 22000102003 MPDO MP PEDAVEGI 18 401 4012202021 58 2203 22000102002 19 404 4042202044 59 2203 22030102002 AD Agrl (Soil SAR GP kommara 20 414 4142202086 60 2209 22000102002 Cons) Bobbili 21 410 4102202057 SAR GP ravimetla 61 2210 22000102002 22 411 4112202047 SAR GP Ravipadu 62 2201 22000203001 23 712 7122308001 SUB-Register Officer 63 2201 22010203001 24 712 7120702001 .Podili 64 2202 22000203001 25 401 4011005001 65 2203 22000203001 26 403 4031005001 66 2205 22000203001 27 404 4041005001 67 2206 22000203001 AD Fisheries 28 405 4051005001 A D F O Eluru 68 2207 22070203001 Vizianagaram 29 409 4091005001 69 2209 22000203001 30 410 4101005001 70 2209 22090203001 31 414 4141005001 71 2210 22000203001 32 502 5020203001 72 2210 22100203001 33 504 5040203001 73 2213 22000203001 A D of fisheries MTM 34 506 5060203001 74 603 6031005001 35 516 5160203001 75 608 6081005001 36 306 3062202117 76 612 6121005001 37 307 3072202117 77 614 6141005001 ADFO Guntur 38 308 3082202117 A O ZPP Kakinada 78 616 6161005001 39 309 3092202117 79 617 6171005001 40 316 3162202117 80 618 6181005001

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Sto DDO DDO Sl. Sto DDO DDO Sl. No. code code Desg No. code code Desg 81 2201 22001002001 121 313 3130308100 82 2201 22011002001 122 314 3140308100 83 2203 22001002001 123 315 3150308100 D E O Kakinada 84 2204 22001002001 124 316 3160308100 85 2205 22001002001 125 317 3170308100 86 2206 22001002001 126 319 3190308100 ADMN Officer Dt 87 2207 22001002001 127 502 5022202076 Pol Office VZM 88 2208 22001002001 128 503 5032202071 89 2209 22001002001 129 504 5042202054 90 2210 22001002001 130 505 5052202072 91 2211 22001002001 131 506 5062202069 92 2212 22001002001 132 507 5072202046 93 2213 22001002001 133 508 5082202228 94 302 3022202153 134 509 5092202070 D.P.O. Krishna, 95 303 3032202153 135 510 5102202065 MTM 96 304 3042202153 136 511 5112202072 97 305 3052202153 137 512 5122202100 98 306 3062202153 138 513 5132202056 99 307 3072202153 139 514 5142202077 100 308 3082202153 140 516 5162202060 101 309 3092202153 141 517 5172202045 CEO ZPP Kakinada 102 310 3102202153 142 518 5182202056 103 312 3122202153 143 519 5192202046 104 313 3132202153 144 2207 22072403038 105 314 3142202153 145 2209 22092403020 DD Tribal Welfare 106 315 3152202153 146 2210 22102403018 Off PVP 107 316 3162202153 147 2211 22112403003 108 317 3172202153 148 112 1000308001 109 318 3182202153 149 101 1000308001 110 1105 11051603002 150 102 1000308001 111 1110 11101603005 Chairman. Legal 151 104 1000308001 112 1112 11121603005 services commi 152 106 1000308001 DEO,Srikakulam 113 1114 11141603006 153 107 1000308001 114 302 3020308100 154 108 1000308001 115 304 3040308100 155 109 1000308001 116 306 3060308100 156 111 1000308001 117 308 3080308100 D E O Kakinada 157 114 1000308001 118 309 3090308100 158 902 9000903002 DIST Malaria Officer 119 310 3100308100 159 906 9000903002 KNL 120 312 3120308100 160 913 9000903002

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Annexure –3.3.1 Statement of Deposits (‘B’ Category) not lapsed as on 31stMarch 2018 (As referred to in Para 3.3.1)

Name of Amount due for District DTO/ Nomenclature HOA lapse as on STO 31.03.2017 ( ₹) 1 Hindupur Revenue Deposits 8443-00-101-01 1,95,693 2 Kadiri Revenue Deposits 8443-00-101-01 93,06,509 3 Kanekal Revenue Deposits 8443-00-101-01 70,388 4 Singanamalai Revenue Deposits 8443-00-101-01 1,54,962 5 Tadipatri Revenue Deposits 8443-00-101-01 3,51,425 6 Rayadurg Revenue Deposits 8443-00-101-01 87,584 7 Uravakonda Revenue Deposits 8443-00-101-01 23,231 8 Ananthapur Kalyanadurga Revenue Deposits 8443-00-101-01 86,60,260 9 Mudigubba Revenue Deposits 8443-00-101-01 30,344 10 Kadiri Criminal Court Deposits 8443-00-105-01 13,16,236 11 Penukonda Criminal Court Deposits 8443-00-105-01 1,00,000 12 Uravakonda Criminal Court Deposits 8443-00-105-01 5,46,240 13 Gooty Criminal Court Deposits 8443-00-105-01 11,34,249 14 Tadipatri Criminal Court Deposits 8443-00-105-01 39,84,846 15 DTO Ananthapur Caution Money Deposits 8443-00-106-01 2,84,492 16 Sattenapalli Revenue Deposits 8443-00-101-01 3,22,943 17 Bapatla Revenue Deposits 8443-00-101-01 8,44,245 18 Gurazala Revenue Deposits 8443-00-101-01 5,28,980 19 Tenali Revenue Deposits 8443-00-101-01 1,93,27,941 20 Rajupalem Revenue Deposits 8443-00-101-01 4,56,94,821 Guntur 21 Vinukonda Revenue Deposits 8443-00-101-01 34,26,210 22 Narasaraopet Revenue Deposits 8443-00-101-01 1,42,16,571 23 Chilakaluripet Revenue Deposits 8443-00-101-01 1,94,017 24 Chilakaluripet Election Deposits 8443-00-121-21 1,30,000 25 Bapatla Civil Court Deposits 8443-00-104-01 25,42,276 26 Rayavaram Caution Money Deposits 8443-00-106-01 10,384 27 DTO Kakinada Criminal Court Deposits 8443-00-105-01 64,364 28 DTO Kakinada Security Deposits 8443-00-103-01 16,18,434 E.Godavari 29 DTO Kakinada Labour Act Deposit 8443-00-116-01 4,63,484 30 DTO Kakinada Revenue Deposits 8443-00-101-01 1,74,16,991 31 Alamuru Revenue Deposits 8443-00-101-01 30573 32 Markapur Revenue Deposits 8443-00-101-01 85,34,415 33 Yerragondapalem Revenue Deposits 8443-00-101-01 47,950 34 Marturu Revenue Deposits 8443-00-101-01 19,011 35 Yerragondapalem Election Deposits 8443-00-121-21 60,000 Prakasam 36 Revenue Deposit 8443-00-101-01 4,06,92,489 DTO, Ongole 37 Dist Water Management Agency 8448-00-120-12 1,95,453 38 DTO, Ongole Caution Money Deposits 8443-00-106-01 2,67,123 39 STO, Kandukur Revenue Deposits 8443-00-101-01 36,763 40 DTO, Kadapa Caution Money Deposits 8443-00-106-01 1,59,876 41 Criminal court Deposits 8443-00-105-01 40,663 42 Kadapa Works Deposits 8443-00-117-01 36,335 Pulivendula 43 Miscellaneous Deposits 8443-00-800-03 5,600 44 Other Departmental Deposits 8443-00-111-02 81,550 45 Labour Act Deposits 8443-00-116-01 16,76,909 Chitoor DTO/Chittoor 46 Election Deposits 8443-00-121-01 5,92,259 47 Revenue deposits 8443-00-101-01 1,60,22,100 DTO, Kurnool 48 Security Deposits 8443-00-103-01 5,650 49 Nandyal Security Deposits 8443-00-103-01 1,85,000 50 Kurnool Revenue Deposits 8443-00-101-01 1,30,30,377 51 Revenue Deposits 8443-00-101-01 1,64,811 Atmakur 52 Caution Money Deposits 8443-00-106-01 1,37,778 53 Nandikotkur Revenue deposits 8443-00-101-01 8,74,275 Kurnool 54 Revenue deposits 8443-00-101-01 1,80,93,389 Nandyala 55 Caution Money Deposit 8443-00-106-01 1,53,010 56 Adoni Revenue deposits 8443-00-101-01 17,66,791 57 Revenue deposits 8443-00-101-01 1,32,562 Yemmiganur 58 Caution Money Deposits 8443-00-106-01 25,120 59 STO Revenue deposits 8443-00-101-01 92,893 60 Kodumur@Gudur Caution Money Deposits 8443-00-106-01 71,270

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Name of Amount due Sl. District DTO/ Nomenclature HOA for lapse as on No STO 31.03.2017 ( ₹) 61 DTO, Machilipatnam Revenue Deposit DRDA 8448-00-120-12 70,08,085 62 Krishna Nuzived Revenue Deposit 8443-00-101-01 1,86,459 63 Bandar Revenue deposits 8443-00-101-01 1,02,349 64 DTO, Srikakulam Revenue Deposits 8443-00-101-01 68,42,621 65 Revenue deposits 8443-00-101-01 1,54,95,057 STO, Amudalavalasa 66 Srikakulam Criminal Court Deposits 8443-00-105-01 15,000 67 Revenue Deposits 8443-00-101-01 8,61,223 STO, Rajam 68 Criminal Court Deposit 8443-00-105-01 1.04,747 69 Parvathipuram Revenue Deposits 8443-00-101-01 38,52,532 Vizianagaram 70 DTO, Vizianagaram Revenue deposits 8443-00-101-01 9,82,894 71 Revenue Deposit 8443-00-101-01 10,875 72 Araku Caution Money Deposit, 8443-00-106-01 300 73 Caution Money Deposit, 8443-00-106-01 1,42,136 74 Visakhapatnam DTO, Visakhapatnam Revenue Deposit 8443-00-101-01 9,28,91,226 75 Revenue Deposit 8443-00-101-01 16500 Chintapalli 76 Caution Money Deposit 8443-00-106-01 2,13,674 77 Bheemunipatnam Revenue Deposit 8443-00-101-01 27,528 78 Chodavaram Caution Money Deposits 8443-00-106-01 67,849 79 West Godavari DTO, Eluru Labor Act Deposits 8443-00-116-01 7,01,775 80 DTO, Nellore Labor Act Deposits 8443-00-116-01 9,92,750 81 DTO, Nellore Civil Deposit 8448-00-120-12 74,595 82 Revenue Deposits 8443-00-101-01 92,805 Nellore 83 Labour Act Deposits 8443-00-116-01 10,38,785 84 Nellore Revenue Deposits 8443-00-101-01 77,621 Venkatagiri 85 Labour Act Deposits 8443-00-116-01 30,947 86 STO,Gudur Revenue Deposit 8443-00-101-01 1,42,85,336 87 STO,Vakadu Caution Money Deposits 8443-00-106-01 12,900 88 STO, Kovvuru Caution Money Deposits 8443-00-106-01 56,434 38,24,65,118

Annexure – 3.3.2 Details of Category ‘C’ Deposits not lapsed as on 31st March 2017 (As referred to in Para 3.3.2)

Amount due for Sl District Name of DTO/STO Nomenclature Head of Account lapse as on No 31.03.2017 ( ₹) 11,318 1. Kadapa Badvel Women and Child 8448-109-02-003 2. Jammalamadugu Welfare 58,595 3. E.Godavari Ramachandrapuram 1,15,925 ACDP Funds 8448-120-22 4. Guntur Chilakaluripet 1,14,560 5. E.Godavari Ramachandrapuram Old Age Pensions 8448-120-12 10,000 6. Visakhapatnam DTO, Visakhapatnam Scholarship Account 8449-120-99 1,10,38,646 Total 1,13,49,044

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Annexure-3.3.3 Details of Abstract Contingent bills drawn for which Detailed Contingent bills are pending (As referred to in Para 3.3.3)

No of pending Amount of Sl No District DTO/STO AC Bills AC Bills (₹) 1 Anakapalli-East 5 20,34,932 2 Visakhapatnam Narsipatnam 2 5,15,000 3 Paderu 4 15,23,457 4 Gajapathinagaram 4 39,047 5 Srungavarapukota 13 7,32,526 6 Bhogapuram 2 9,143 7 Vizianagaram Bobbili 1 14,500 8 Kothavalasa 1 678 9 Parvathipuram 1 80,000 10 Saluru 3 1,39,580 11 DTO,Srikakulam 4 2,02,00,489 12 Srikakulam Rajam 6 4,77,530 13 Amudalavalasa 4 11,88,000 14 DTO, Machilipatnam 15 5,44,77,572 Krishna 15 Vijayawada West 23 15,19,240 16 DTO, Kurnool 65 19,63,39,068 17 Nandyala 21 2,34,28,216 Kurnool 18 Adoni - 8,83,690 19 Kodumuru@ Guduru 1 26,800 20 DTO Ananthapur 12 9,22,54,960 21 Ananthapur STO Kadiri 1 16,000 22 STO Penukonda 5 80,264 23 DTO Guntur 55 14,93,06,659 24 STO Vinukonda 2 30,47,029 25 STO Rayachoti 3 1,27,696 Guntur 26 STO Pulivendula 8 96,361 27 STO Markapur 6 53,01,000 28 STO Chirala 3 2,40,999 29 East Godavari DTO Kakinada 18 3,10,91,169 30 Chitoor DTO/Chitoor 169 14,79,00,930 31 Chitoor STO/Tirupathi 59 19,09,94,200 32 Chitoor STO/Srikalahasti 5 1,21,160 33 West Godavari DTO, Eluru 8 4,34,10,829 34 West Godavari STO, Narsapur 7 28,84,648 35 Vizianagaram DTO, Vizianagaram 6 7,87,53,848 36 Nellore DTO, Nellore 43 26,02,59,310 37 STO, Kavali 4 14,05,913 38 Kadapa DTO, Kadapa 71 36001143 39 Prakasam DTO, Ongole 4 28,27,791 40 STO, Kandukur 2 24,994 666 134,97,76,571

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Annexure-3.3.4 Excess lapsing/payment of deposit amounts at STO, Gudiwada. (As referred to in Para 3.3.4)

Month Receipt ( ₹) Payments / Lapsed ( ₹) 04/2014 50,000 05/2014 21791 06/2014 1219158 07/2014 4,39,75,018 09/2014 312178 11/2014 2000000 12/2014 1515 2,49,226 03/2015 482603 83,12,531 64,80,903 08/2015 32,57,721 12/2015 3414 4,20,296 02/2016 10000000 03/2016 5000000 875 625 05/2016 13500 06/2016 6110 07/2016 79111 11/2016 495224 12/2016 150000 01/2017 3,51,32,572 03/2017 1007383 04/2017 05/2017 30800 26,006 06/2017 09/2017 9053 Total 9,79,05,773

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Annexure- 3.3.5 Details of amount drawn through self cheques by the PD Administrators (As referred to in Para 3.3.5)

SL CHEQUE Date of AMOUNT DTO/STO DIST. PD ADMINISTRATOR NO NO. Cheque ₹ 1 Sarpanch, DhaniyanCheruvu, N.P. Kunta 15682 12-10-2017 1,02,187 2 Sarpanch, Chakerevulapally, Amadaguru 13275 10-10-2017 1,00,122 3 Kadiri Ananthapur Sarpanch, Talupula,TalapulaMandal 15538 13-10-2017 2,14,184 4 Sarpanch, Bonthalapalli, TanakalMandal 14713 14-10-2017 3,42,433 5 Sarpanch, Thoopalli, GandlapentaMandal 16076 08-10-2017 1,59,219 6 MPDO Veeraballi, 11201 05-07-2017 27,355 7 10742 01-07-2017 3,15,118 10741 29-06-2017 25,287 MPDO T Sundupalli 10739 22-06-2017 3,320 Rayachoti 10737 24-05-2017 39,471 8 10670 24-05-2017 1,62,000 GP Chennamukkapalli 10669 22-05-2017 3,62,204 10667 02-05-2017 81,000 9 011637 18-03-2017 39,600 Kadapa 011638 16-06-2017 51,100 MPDO,Thondur 011639 06-07-2017 13,345 10 Pulivendula 012179 30-05-2017 59,890 MPDO, Vempally 011762 03-05-2017 53,717 011765 27-06-2017 15,59,988 11 006625 24-03-2017 50,000 MPDO Mylavaram 006623 16-03-2017 73,400 Jammalamadugu 12 007321 15-06-2017 16,660 MPDO, Peddamudiyam 007319 21-03-2017 1,19,486 13 Sarpanch, Ganganapalli 9628 21.08.2017 12,00,000 Spl Officer &Panchayat Sec, GP, Ramanayyapet 8247 09.09.2017 14.08,262 8246 21.08-2017 15,93,937 14 Spl Officer, GP, Turangi 9315 07.09.2017 6,81,013 15 Kakinada East Godavari Spl. Officer, GP, Valasapakala 98 33 04.09.2017 3,87,958 16 Sarpanch, GP, Thimmapuram 9286 05.09.2017 6,38,237 17 Sarpanch, GP, Karapa 9610 15.09.2017 4,56,419 18 Sarpanch, GP, Rameswaram 9803 15.09.2017 1,32,102 19 004573 18.10.2017 7,11,754 Sarpanch,GP,Bhogapuram 004571 10.10.2017 7,42,552 20 Bhogapuram Vizianagaram Sarpanch,GP,Rajapulava 003698 13.10.2017 80,000 21 Sarpanch,GP,Mukkam 004834 18.10.2017 1,05,600 22 Sarpanch,GP,Kumili 004799 12.10.2017 1,73,771 23 Kothavalasa Vizianagaram Sarpanch,GP,Kothavalasa 002733 16.10.2017 10,30,802 24 Sarpanch,GP,Gangamgudem 013054 31-10-2017 46,074 Nuzvidu Krishna 25 Sarpanch,GP,Boddanapalli 014246 29-11-2017 3,00,000 26 Sarpanch,GP,Sagaram, V.Madugula 003006 24.10.2017 1,46,000 Madugula Visakhapatnam 27 MPDO,MPP,V.Madugula 002748 27.10.2017 3,32,000 28 Sarpanch, Marrimanda, GP Yerpedu (M) 008763 12/06/2017 75,000 29 Sarpanch, Yerpadu GP &Mandal 008270 07/06/2017 4,00,000 30 Srikalahasthi Chittoor Sarpanch,Mangalapuri,GP,Srikalahasthi(M) 008937 08/06/2017 1,98,000 31 Sarpanch, Vagavedu GP, Srikalahasti(M) 008418 08/06/2017 2,00,000 32 Sarpanch, Kandadu GP, Yerpadu (M) 022100 06/06/2017 1,40,408 Total 1,51,50975

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Annexure –3.3.6 Details of Pending Certificates of Acceptance of Balances (As referred to in Para 3.3.6 (i)) Sl. Name of the/DTO Total No. No. of CABs Pending NO. Sub Treasury of CABs received CABs 1 STO Martur 192 180 12 2 STO Chilakaluripet 254 245 9 3 DTO Ananthapur 1065 522 543 4 DTO Kakinada 1134 869 265 5 STO Anakapalli-west 355 271 84 6 STO Amudalavalasa 97 0 97 7 STO Bobbili 288 270 18 8 STO Madugula 84 34 50 9 DTO, Nellore 4025 3958 67 10 STO Ongole 503 447 56 11 DTO Ongole 1030 972 58 12 DTO Vizianagaram 2909 2641 268 13 STO Elamanchili 111 80 31 14 DSTO Visakhapatnam 29 15 STO Tenali 5 16 STO Tirupathi 69 17 DTO Chitoor 6 Total 1667

Annexure-3.3.7 (As referred to in Para 3.3.6 (ii)) Variation in amounts certified by PD administrators (CABs) with that of balances in PD Portal Sl Name of the PD Name of the Balance as per Balance Difference No. Administrator Account system to the certified by end of 9/2017 PD ( ₹) ( ₹) Administrator DTO, Ongole 1 Sarpanch, GP Akaveedu GP General Fund 76,231 36,231 40,000 2 Sarpanch, GP Alinagaram GP General Fund 2004 9195 (-)7,191 3 Sarpanch,GPAmbavaram GP General Fund 1,81,728 1,82,968 (-)1,240 4 Sarpanch, GP Aumullapalli GP General Fund 16,271 21,231 (-)4,960 5 Sarpanch, GP Edamabrolu GP General Fund 85,276 276 85,000 6 Sarpanch, GP Gadikatta GP General Fund 7,850 850 7,000 7 Sarpanch, GP Guddimetta GP General Fund 68,845 45,582 23,263 DTO, Vizianagaram 8 MPDO, MPP Cheepurupalli GP General Fund 23,57,805.78 23,70,455.78 (-)12,650 9 MPDO, MPP Bobbili GP General Fund 42,21,347.65 42,31,347.65 (-)10,000 Total 70,17,358.4 68,98,136.4 1,19,222

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Annexure- 3.3.8 Details of balances not reconciled under deposit heads with those of Huzur Treasury (As referred to in Para 3.3.7 )

Sl.No. Name of the DTO/ STO District 1 DTO, Chittoor 2 STO, Tirupathi Chittoor 3 STO,Srikalahasthi 4 STO Puttur 5 STO Ramachandrapuram 6 STO Peddapuram East Godavari 7 STO Kakinada 8 STO Rayachoti Kadapa 9 STO Badvel 10 STO Ananthapur Ananthapur 11 STO Guntur 12 STO Vinukonda Guntur 13 STO Mangalagiri 14 DTO Kurnool Kurnool 15 STO Chintapalli 16 STO Madugula 17 STO Anakapalli (W) Visakhapatnam 18 STO Amudalavalasa 19 STO Chodavaram 20 STO Bobbili 21 STO Kothavalasa Vizianagaram 22 STO Bhogapuram 23 STO Guduru 24 STO Vakadu Nellore 25 STO Kovuru 26 STO Kavali 27 STO Kandukuru Prakasham 28 STO Ongole

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Annexure-3.3.9 Statement of adverse balances in PD Accounts (As referred to in Para 3.3.8)

Sl. Name of DTO/ District Name of the DDO Head Of Account Balance ( ₹) No STO 1 CTO, Gandhi chowk, Tenali 8338-00-104-00-010-00- (-)11,150 2 CTO, Morispeta 0008443- 00-800-00-090-000 (-)1,38,525 Guntur 3 MDO, MPP, Kolluru 8448-00-109-00-020-10- (-)1,24,662 4 Municipal Commissioner, Tenali 0008448- 00-109-00-03-002 (-)3,95,380 5 Anakapalli (W) Sarpanch,GP,Charakam 844800109000100100 (-)1,16,579 6 Sarpanch,GP,Bowluwada 844800109000100100 (-)1,41,480. 7 Bheemunipatnam Commissioner of Muncipality, 844800109000100100 (-)12,520 Visakhapatnam Bheemunipatnam 8 MPDO,MP,Bheemili 844800109000100100 (-)44,333

9 Chintapalli MPDO,MP,G.K.Veedhi 8448001090002010 (-)7,080

10 MPDO,MP,G.K.Veedhi 8448001090002010 (-)27,955 11 MPDO, Tangutur 8338-104-01 (-)42,756 12 EE, PH, Ongole 8443-101-01 (-)19,155 13 DD, DTO, Ongole 8448-102-03-002 (-)2,20,790 14 Dy CEO, Ongole 8448-109-03-001 (-)9,90,851 Prakasham DTO, Ongole 15 PEO, ZPP, Ongole 8448-109-03-002 (-)26,152 16 CEO, Ongole 8448-109-03-08 (-)10,76,58,072 17 Dy CON FOR Officer, (PE), 8448-120-03 (-)5,310 Ongole 18 MPDO, Ongole 8448-120-22 (-)43,00,000 19 DD, GROUND WATER 8443-104-01 (-)6,000 DTO, DEPT, VZM 20 Vizianagaram ASST COMM, LABOUR, 8443-116-01 (-)1,000 Vizianagaram 21 DYVZM CEO, ZP, 8448-109-03-002 (-)12,327 VIZIANAGARAM 22 Gudur Junior Civil Judge, Gudur 8443-105-01 (-)35000 23 Kandukur Headmaster, ZPHS, 8121-117-01 (-)59,168 Ramayapatnam 24 Nellore SRO, Bujibuji, Nellore 8443-101-01 (-)2,62,830 25 Kovuru MRO, Kodavalur 8443-101-01 (-)27,750 26 D.C.L, Nellore 8443-101-01 (-) 61.300 27 AO District Collectorate, 8443-101-01 (-) 26,924 28 Commissioner,Nellore Nellore 8443-104-01 (-)30,000 Municipality 29 Dy.CEO ZP Nellore 8443-104-01 (-)80,701 30 Nellore Spl Judicial Magistrate of 2nd 8443-106-01 (-) 3,33,000 31 class,AP Beverages CorporationLtd, 8443-106-01 (-) 1,25,97,621 32 DTO, Nellore Judicial,Nellore. DLS, Nellore 8443-116-08 (-) 9,100 33 AO, DK College for women, 8443-123-01 (-)6,89,687 34 AP Beverages Corporation Ltd. 8443-800-01 (-)6,66,35,941 35 District Probation 8443-800-09 (-)41,61,12,774 Officer,Nellore 36 Dy.CEO- ZP- Nellore 8448-109-03-006 (-) 30,612 37 Dy.CEO- ZP- Nellore 8448-109-04-007 (-) 9,500 (-) 61,13,03,985

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Annexure-3.3.10 Details of PD Accounts not in operation for more than 3 years (As referred to in Para 3.3.9)

Name of the Sl.No District Name of the Administrator Head of Account STO/DTO

1 NPS Govt. Degree college, 1101-0308-015 8443-106-01 Chittoor 2 DTO Prl. Govt. Junior college,Irala 1101-0307-007 8443-106-01

3 Chittoor Krishnaveni Junior college, 1101-0307-025 8443-106-01 4 Commissioner, NagaraPanchayat,Jammalamadugu 5 MPDO Jammalamadugu 8448-00-120-00-120-00-000 6 STO MPDO Mylavaram 7 Jammalamad Kadapa MPDO Peddamudiyam 8 ugu MPDO Mylavaram 9 MPDO Peddamudiyam 8448-00-120-00-220-00-000- 10 AO O/o RDO Jammalamadugu 11 AMC, S N Padu 8443-00-116-00-01-000-000 12 AMC,Ongole 8448-00-102-00-02-000-000 13 Sarpanch, Muvvavaripalem 8448-00-102-00-06-002-000 14 Sarpanch, B V Palem 8448-00-109-00-02-001-000 15 Mpeo, Tangutur 8448-00-109-00-02-002-000 16 Mpdo, Ongole 8448-00-109-00-02-010-000 17 Mpdo, Tangutur 8448-00-109-00-02-010-000 18 Mpdo, Kothapatnam 8448-00-109-00-02-010-000 19 Mpco, N G Padu 8448-00-109-00-02-010-000 20 Mpdo, Chimakurthy 8448-00-109-00-02-010-000 21 STO Ongole Prakasham Mpdo, 8448-00-109-00-02-010-000 22 Mpdo, SN Padu 8448-00-109-00-02-010-000 23 Mpdo, Chimakurthy 8448-00-109-00-01-001-000 24 Mpdo, Ch Kommupalem 8448-00-109-00-01-002-000 25 Mpdo, Koppulu 8448-00-109-00-01-005-000 26 Mpdo, Muthilukhalapadu 8448-00-109-00-01-006-000 27 Mpdo, NP Agraharam 8448-00-109-00-01 28 Mpdo, Pelluru 8448-00-109-00-01 29 Mpdo, Pernamitta 8448-00-109-00-01 30 Mpdo, Throvagunta 8448-00-109-00-01 31 Mpdo, Vengamukkalapalem 8448-00-109-00-01 32 DRO, Vizianagaram 8448-120-12 33 MPDO, Garugubilli 8448-120-12 34 MPDO, Dattirajjeru 8448-120-12 35 MPDO, Jiyyammavalasa 8448-120-12 36 MPDO, Merakamudidam 8448-120-12 37 MPDO, Therlam 8448-120-12 38 MPDO, Bondapalli 8448-120-12 Vizianagaram Vizianagaram 39 MPDO, Badangi 8448-120-12 40 MPDO, Mentada 8448-120-12 41 MPDO, Balajipeta 8448-120-12 42 MPDO, RB puram 8448-120-12 43 Prl, Govt Girls Junior Collegge, Kothavalasa 8443-106-01 44 Prl, MRAGR Polytechnic, Vizianagaram (CMD) 8443-106-01 45 Prl, MRAGR Polytechnic, Vizianagaram (NLC) 8443-106-01 46 VisakhapatnamVisakhapatnam Asst Treasury Officer, Visakhapatnam (SFC) 8448-109-01-002

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Annexure-3.3.11 Unadjusted balances in CPS accounts under HOA 8342-00-117-04-001 And HOA 8342-00-117-04-002 (As referred to in Para 3.3.10 (ii) (a))

Sl No. Name of STO/DTO Amount of balance outstanding in ( ₹) To the end of HOA 8342-00-117- 04-001 HOA 8342-00-117- 04-002 1 STO, Bhogapuram (-)51,86,984 5,345 9/2017 2 STO, Kothavalasa (-) 15,52,422 9,98,272 9/2017 3 STO, Anakapalli -East (-) 41,27,180 27,06,311 8/2017 4 STO, Anakapalli -West (-) 32,303 0 9/2017 5 STO, Kotauratla (-) 24,26,306 22,37,366 8/2017 6 STO, Madugula (-) 1,19,86,728 25,911 10/2017 7 STO, Araku (-) 83,97,281 3,66,971 9/2017 8 STO, Bheemunipatnam (-) 63,00,674 5,23,137 9/2017 9 STO, Chintapalli (-) 74,943 12,86,742 9/2017 10 STO, Narsipatnam (-) 61,84,280 (-) 6,27,279 9/2017 11 STO, Paderu (-) 1,39,72,100 5,239 6/2017 12 DTO, Machilipatnam (-)3,45,12,905 4,11,20,178 11/2017 13 STO, Vijayawada-West (-)4,17,00,013 3,34,07,583 11/2017 14 STO, Vijayawada-East 4,38,673 21,846 11/2017 15 STO, Avanigadda (-)81,12,647 55,38,433 11/2017 16 STO, Gudiwada (-)62,00,786 9,13,509 11/2017 17 STO, Nuzvid (-) 80,67,050 0 10/2017 18 STO, Vuyyuru (-)38,55,836 32,01,232 10/2017 19 DTO,Nellore (-) 5,15,17,606 2,43,76,094 1/2018 20 STO, Gudur (-)1,38,50,638 3,69,442 12/2017 21 STO, -Vakadu (-)77,10,636 1,12,954 12/2017 22 DTO, Vizianagaram (-) 3,81,98,154 1,51,87,619 12/2017 23 STO, Tirupathi 3,60,83,408 79,60,540 04/2017 (-) 29,96,12,207 13,97,37,445

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Annexure-3.3.11 (a) Showing the PD account wise Matching grant of Government in respect of Contributory pension scheme (HOA 8342001170004002000). (As referred in Para 3.3.10 (ii) (b))

Opening Closing Opening Closing Sno DDO Code Credit Debit Sno DDO Code Credit Debit Balance Balance Balance Balance 1 10080702001 -5894451 76914612 76914612 -5894451 61 12130702001 29565 32767396 32767396 29565 2 11060702001 602653 60645740 62546107 -1297714 62 3080702001 34037 43743830 43743830 34037 3 1020702001 0 27972962 27972962 0 63 10140702001 34261 56904002 56904002 34261 4 1100702001 0 21318194 21318194 0 64 10030702001 34559 57193706 57193706 34559 5 2030702001 0 106802 106802 0 65 1080702001 37844 40376506 40376506 37844 6 3090702001 0 44014868 44014868 0 66 7060702001 40810 28480884 28480884 40810 7 3160702001 0 49423698 49423698 0 67 11120702001 41805 69190192 69190192 41805 8 3200702001 0 19989506 19989506 0 68 7050702001 50553 63297170 63297170 50553 9 5130702001 0 8968324 8968324 0 69 6070702001 55685 46241712 46241712 55685 10 7090702001 0 74262362 74262362 0 70 3010702001 60926 298618354 298618354 60926 11 8050702001 0 36469902 36469902 0 71 5110702001 63490 30579230 30579230 63490 12 8130702001 0 28858978 28858978 0 72 11100702001 68364 46534758 46534758 68364 13 8140702001 0 12534208 12534208 0 73 8100702001 69211 66377358 66377358 69211 14 8150702001 0 10145108 10145108 0 74 2070702001 70680 52249028 52249028 70680 15 10020702001 0 374866 374866 0 75 2110702001 83930 35536182 35536182 83930 16 10090702001 0 12031282 12031282 0 76 11020702001 96901 271422 284216 84107 17 10100702001 0 33307252 33307252 0 77 8010702001 97751 226102437 226102437 97751 18 10110702001 0 27373710 27373710 0 78 2050702001 99265 40558070 40558070 99265 19 10130702001 0 60490894 60490894 0 79 8160702001 112954 31560100 31560100 112954 20 10150702001 0 18567706 18567706 0 80 10160702002 121657 59375464 59375464 121657 21 12010702004 0 231789652 231789652 0 81 22070702001 136303 43605646 43605646 136303 22 12030702001 0 327092 327092 0 82 1090702001 147804 33820774 33820774 147804 23 12060702001 0 25341142 25341142 0 83 6140702001 180652 28502366 28502366 180652 24 12100702001 0 47383540 47383540 0 84 6080702001 194393 58927598 58927598 194393 25 12140702001 0 32176040 32176040 0 85 7080702001 195346 78619362 78619362 195346 26 27030702003 0 2248100 2248100 0 86 7130702001 199877 52301282 52301282 199877 27 12020702001 1 45166240 45166240 1 87 6160702001 202282 57971644 57971644 202282 28 3180702001 675 40752286 40752286 675 88 8090702001 212094 18665968 18665968 212094 29 8110702001 782 29160630 29160630 782 89 6170702001 222044 34303268 34303268 222044 30 7040702001 840 31228956 31228956 840 90 1060702001 227865 26084666 26084666 227865 31 3030702001 1900 42657784 42657784 1900 91 9050702001 231072 48098866 48098866 231072 32 3100702001 2012 64896104 64896104 2012 92 9130702001 242398 64518304 64518304 242398 33 3130702001 2363 34665042 34665042 2363 93 5190702001 259086 19192358 19192358 259086 34 22120702001 2812 20196306 20196306 2812 94 3070702001 264639 51522902 51522902 264639 35 2090702001 3338 27824538 27824538 3338 95 22130702001 6615 535526 274378 267763 36 5030702001 3369 145248 145248 3369 96 5050702001 273093 17823580 17823580 273093 37 12050702001 3694 23768334 23768334 3694 97 6100702001 303214 60085226 60085226 303214 38 10070702001 4053 71279328 71279328 4053 98 11180702001 330811 42106102 42106102 330811 39 7110702001 4333 282246 282246 4333 99 6060702001 331643 34430030 34430030 331643 40 9100702001 4414 200924 200924 4414 100 4130702001 337196 16495176 16495176 337196 41 3050702001 4488 392430 392430 4488 101 4040702001 349813 30999126 30999126 349813 42 1130702001 4861 44742 44742 4861 102 2040702001 366971 49020050 49020050 366971 43 2130702001 5238 88725962 88725962 5238 103 8030702001 369442 47705626 47705626 369442 44 4060702001 5288 168380 168380 5288 104 6040702001 372931 15618186 15618186 372931 45 22020702001 5345 34389480 34389480 5345 105 11010702004 401551 233555820 233555820 401551 46 22090702001 6666 52553936 52553936 6666 106 8040702001 413908 30172894 30172894 413908 47 4090702001 7116 39994988 39994988 7116 107 11140702001 437912 38025504 38025504 437912 48 12070702001 8229 17214004 17214004 8229 108 1050702001 453443 47222698 47222698 453443 49 12110702001 11375 38723406 38723406 11375 109 4120702001 458097 12654078 12654078 458097 50 6050702001 6937 257986 251350 13573 110 7120702001 462086 40392664 40392664 462086 51 10060702001 14316 76853470 76853470 14316 111 5090702001 463312 21307942 21307942 463312 52 2120702001 14920 66644646 66644646 14920 112 4100702001 465375 29583714 29583714 465375 53 8080702001 15000 35716606 35716606 15000 113 5080702001 473646 48319282 48319042 473886 54 8020702001 17866 184938 184938 17866 114 22080702001 516215 26722972 26722972 516215 55 12090702001 17994 47958734 47958734 17994 115 9030702001 548027 40149314 40149314 548027 56 2140702001 10392 425037 417368 18061 116 7070702001 562711 77236312 77236312 562711 57 5150702001 21846 190150 190150 21846 117 10120702001 589720 82202154 82202154 589720 58 12120702001 22477 57102636 57102636 22477 118 5040702001 602115 28881074 28881074 602115 59 8120702001 23409 31107166 31107166 23409 119 6030702001 603969 31986276 31986276 603969 60 11030702001 28667 12646528 12646528 28667 120 1040702001 613550 34091204 34091204 613550

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Opening Closing Opening Closing Sno DDO Code Balance Credit Debit Balance Sno DDO Code Balance Credit Debit Balance 121 11080702001 622898 19080072 19080072 622898 167 11170702001 2727574 29200406 29200406 2727574 122 9040702001 643298 46924894 46924894 643298 168 22050702001 2731276 49896674 49896674 2731276 123 5140702001 657618 52059274 52059274 657618 169 10040702001 0 31873018 29134580 2738438 124 12080702001 701461 43377920 43377920 701461 170 8060702001 0 30040774 27154468 2886306 125 5170702001 705674 18314448 18314448 705674 171 10170702001 58886 31742974 28681816 3120044 126 5180702001 737804 22076356 22076356 737804 172 11090702001 3134719 72931060 72931060 3134719 127 4160702001 0 16725513 15967230 758283 173 5070702001 119009 33638490 30553880 3203619 128 4080702001 773154 44338456 44338456 773154 174 2060702001 3245382 56882206 56882206 3245382 129 4140702001 776639 99131146 99131146 776639 175 9070702001 3260780 66488104 66488104 3260780 130 6020702001 777562 38226050 38226050 777562 176 22110702001 0 36799102 33463552 3335550 131 9140702001 798210 55431314 55431314 798210 177 2010702002 3416341 416710108 416710108 3416341 132 5100702001 806265 23182908 23182908 806265 178 4110702001 3459038 62888332 62888332 3459038 133 5010702001 816761 150654506 150654506 816761 179 22030702001 0 38052396 34519726 3532670 134 11040702001 255336 10169796 9568736 856396 180 9090702001 3573193 42674536 42674536 3573193 135 5060702001 913509 54046162 54046162 913509 181 9150702001 3787835 11538818 11538818 3787835 136 22100702001 920866 54105010 54105010 920866 182 3060702001 0 45953342 42017512 3935830 137 6090702001 945235 25449377 25415914 978698 183 2100702001 22283 53790724 49755240 4057767 138 22060702001 0 11631732 10649136 982596 184 3190702001 1204768 31496604 28626734 4074638 139 7100702001 984642 32340872 32340872 984642 185 8070702001 28226 49149186 45027692 4149720 140 6110702001 1674 12322400 11304822 1019252 186 1150702001 0 39332656 35108386 4224270 141 6150702001 1026975 56760612 56760612 1026975 187 4150702001 4232362 72712932 72712932 4232362 142 6120702001 1032678 42429492 42429492 1032678 188 5120702001 0 47173848 42901134 4272714 143 9060702001 1053505 43598328 43598328 1053505 189 22040702001 10852 48925766 44655402 4281216 144 11130702001 1068531 37010390 37010390 1068531 190 5020702001 1432821 33354106 30334770 4452157 145 9120702001 1068511 76589274 76585752 1072033 191 1030702001 4257 51116542 46568220 4552579 146 7010702001 1131173 214248862 214248862 1131173 192 4050702001 0 65566863 60491339 5075524 147 3020702001 1160864 27527956 27527956 1160864 193 1120702001 48401 61167132 55938036 5277497 148 1140702001 1225756 56796160 56796160 1225756 194 11110702001 5657446 89044154 89044154 5657446 149 7020702001 1257899 26763230 26763230 1257899 195 1070702001 360176 60101688 54629298 5832566 150 3150702001 1350477 9227158 9227158 1350477 196 4030702001 1615005 51982498 47452904 6144599 151 11070702001 1360555 30963326 30963326 1360555 197 1110702001 3008840 35066516 31765206 6310150 152 9080702001 1426203 24402384 24402384 1426203 198 3040702001 9002 68315842 61980910 6343934 153 6180702001 1499057 79817352 79817352 1499057 199 10050702001 0 50044474 42890392 7154082 154 6130702001 200183 19070946 17674604 1596525 200 9010702001 7749330 305067455 305067455 7749330 155 2080702001 1704516 62312526 62312526 1704516 201 4010702001 7996268 189549428 189549428 7996268 156 3210702001 0 35151831 33445762 1706069 202 11150702001 3964313 41674988 37637674 8001627 157 3140702001 1841219 33268246 33268246 1841219 203 4070702001 4638549 74608578 67738414 11508713 158 9020702001 1723531 81552622 81335936 1940217 204 1010702001 1855828 167993456 154020986 15828298 159 11050702001 2016737 111470822 111470822 2016737 205 5160702001 18269472 274496376 274496376 18269472 160 7030702001 2069385 45559996 45559996 2069385 206 3120702001 1726997 186210185 168908343 19028839 161 10180702001 0 25892158 23707044 2185114 207 27030705001 0 183408708 161684054 21724654 162 9110702001 2254290 31868186 31868186 2254290 208 11160702005 7982318 194571484 176229992 26323810 163 12040702001 375123 24373098 22260134 2488087 209 6010702001 843716 311771952 285482160 27133508 164 4020702001 2586067 32691958 32691958 2586067 210 10010702001 267822 277541302 232020866 45788258 165 3170702001 2636841 56251940 56251940 2636841 211 27020702002 131769706 0 29528943 102240763 166 2020702001 2706310 71996836 71996836 2706310 212 22010702001 15187619 341682312 170841156 186028775 Total 313629887 10814346516 10416666219 71,13,10,184

Annexure-3.3.12 Excess drawal of Government contributions towards CPS from MH 2071-01-117-04-320 lying unadjusted in PD account under HOA 8342-00-117-04-002 (As referred in para 3.3.10 (v))

Sl No. Name of STO/DTO Amount To the end of excess drawn from MH 2071-01-117-04-320 ( ₹) 1 DTO,Nellore 3,72,081 1/2018 2 DTO, Ongole 4,37,134 1/2018 3 DTO, Vizianagaram 12,10,739 12/2017 4 STO, Yellamanchili 17,13,942 2/2018 5 DTO, Machilipatnam 5,83,00,000 4/16 to 10/17 Total 6,20,33,896

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Annexure-3.3.13 Unspent balances of 13th Finance Commission Funds lying in PD account (As referred to in Para 3.3.11 (i) )

Amount of 13 Name of the DTO/STO Name of PD Account the FC fund to be lapsed. ( ₹) Commissioner Municipality, Machilipatnam (22.5%) 2,30,06,618 DTO, Machilipatnam Commissioner Municipality, Pedana (22.5%) 37,98,571 Commissioner, NP Vuyyuru 38,02,154 STO, Vuyyuru Gupuvanipalem 91,130 Guruzada 765 STO, Avanigadda Village Panchayat accountsMPP Funds 34,03,501 STO, Gudiwada Commissioner Municipality, Gudiwada (22.5%) 1,45,01,749 STO, Palakol Palakol Municipality 36,046 STO,Bheemavaram 4,38,66,152 STO, Eluru Eluru Municipal Corporation 1,51,76,134 STO, Kadapa Municipal Corporation 1,52,54,105 STO, Badvel Municipality 2,36,37,206 STO, Prodattur Municipality 7,77,87,326 STO, Pulivendula Municipality 92,90,320 STO, Municipality 2,50,88,583 STO, Jammalamadugu Municipality 2,36,19,578 STO, Mydukur Municipality 1,43,90,648 STO, Kamalapuram Municipality 86,70,816 STO, Venkatagiri Municipality 55,00,223 STO, Gudur Municipality 15,17,502 STO, Kavali Municipality 93,53,640 DTO, Nellore Nellore Municipal Corporation 4,80,51,766 DTO, Nellore Sullurupeta Municipality 67,34,363 DTO, Nellore Naidupeta Municipality 46,04,970 DTO, Nellore KavaliMunicipality 93,53,640 STO, Kandukur KandukurMunicipality 64,21,437 STO, Ongole Gram Panchayats 48,48,923 DTO, Ongole Ongole Municipality 88,07,090 DTO, Ongole Other Municipalities 3,18,45,557 DSTO, Visakhapatnam Gram Panchayats 43,248 STO,Chodavaram Gram Panchayats 3,24,664 STO, Yellamanchili YellamanchiliMunicipality 49,39,130 DTO, Vizianagaram Gram Panchayats 1,99,704 STO, Yellamanchili Gram Panchayats 4,27,855 44,83,95,114

Annexure-3.3.14 Excess incurring of 13th Finance Commission Funds in PD accounts. (As referred in Para 3.3.11 (ii) ) Sl Name of DTO/STO Name of PD Account Amount not retained No in PD accounts to be lapsed ( ₹) 1 STO, Ongole Rural Local Bodies 25,82,849 2 STO Chodavaram Rural Local Bodies 9,76,601 3 STO, Visakhapatnam Rural Local Bodies 2,88,438 4 Rural Local Bodies 10,94,011 DTO, Vizianagaram 5 Nellimarla Nagar Panchayat 6,65,988 6 STO, Yellamanchili Village Panchayat Funds 2,41,274 Total 58,49,161

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Annexure-3.4.1 (a)

Excess payment of pension due to inadmissible Interim Relief (As referred to in Para 3.4.1) Number Excess Sl NAME OF THE NAME OF THE Amount of paid PPO. NO No. STO/DTO PENSIONER of IR ( ₹) months pension ( ₹) 1 CH Subba Lakshmi 20-FG-3786 2279 15 34,185 2 T Annapurna 20-SGC-018179 1983 15 29,745 3 J Sugunamma 20-S-008743 740 15 11,100 STO, Tanuku 4 K Jayamani 20-F-001599 534 15 8,010 5 P Sampathy 20-S-003149 523 15 7,845 6 P Anjani Devi 20-FG-003935 943 15 4,715 7 V KrupammA 03951/FP 544 16 8704 8 V Dayavathi 4460/FP 544 16 8704 9 STO, Palakol B Rajamma 1926/FP 660 16 10560 10 P Sarojini 3880/FP 1497 16 23952 11 M Sarojanamma 17662/FP 1653 16 26448 12 ParvathI J 15-F-001364 1,214 15 18,210 13 RahamathunnisA 15-SGC-011316 1,645 8 13,160 14 Sarasa S 15-S-006243 1,647 15 24,705 STO, Chittoor 15 Sujathamma T 15-SGC-013006-FP 2,204 15 33,060 16 Ranikantha M 15-S-005196-FP 1,508 15 22,620 17 Gayasuddin Md 15-SGC-016686-FP 1,821 15 27,315 Total 3,13,038

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Annexure-3.4.1 (b) Excess payment due to Inadmissible Dearness Relief (As referred to in Para 3.4.1 ) Sl No Name of the STO/DTO District Name of the pensioner PPO.NO From To Amount ( ₹) 1 STO Guntur D. Sandhya Rani 06054361 18-08-2016 05/2017 73,091 Guntur STO Guntur M .Subbamma 06042019 2/2014 2/2017 75,135 2 3 STOChilakaluripet V. Baba JojappaRao 18-SGC-020619 21.08.2007 04/2009 69,666 4 STO, Kadiri C Narasamma MC-ATP-5014-SP&3-MPL-KDR-FP 11/2012 02/2013 23,036 5 K.R.Ranganayakulu 13-S-007345&13-S-005897FP 08/2013 11/2013 30,513 STO, Hindupur 6 K.Krishnavenamma 13-S-012572&13-S-009508/FP 10/2014 12/2014 7,316 Ananthapur 7 STO, Penukoda J. Padmalatha 13-003746 07/2011 07/2012 1,23,985 8 P. SanthiBai 13-003918/FP 04/2014 06/2005 88,964 9 STO, Ananthapur B. Mangamma Police/ATP/1002/FP 02/2015 06/2015 15,716 10 Prakasam Martur M. Sarada 17-003688/FP 08/2016 08/2017 58,774 11 East Godavari DTO Kakinada K Venkata Lakshmi POL/EG/00944/FP 08/2000 08/2017 2,35,204 12 STO Kakinada Y. Mallikarjunudu 21-FG-004395 11/1998 05/2014 2,45,813 13 STO Kakinada K.Ramanamma POL/EG/2708/FP 01/2013 08/2017 2,13,728 14 Kurnool STO, Atmakur Smt G. Hymavathi 12-FG-003301 27/07/2002 10/2011 1,34,853 15 STO, Nandikotkur Smt.B.Violet EDN/KNL/S-007944 24/4/2016 10/2016 13.575 16 Smt .P.A.D SyamalaDevi 12-SGC-012655 3/2010 3/2011 49.549 17 Smt.N. Rojamma 12-SGC-007523 3/2010 1/2012 48,945 STO, Nandyala 18 Smt. K. Estheramma 12-F-001412 3/2010 3/2012 32.008 19 Smt. O. Rangamma EDN/KNL/S-006362 9/2012 11/2012 10,993 20 STO, Adoni Smt. D. Adamma MC-KNL-6782-SP 02/2002 01/2012 88,749 21 Sri K. Lakshmi Narayana Reddy 12-004021/FP 22/8/2007 12/2011 51.583 22 STO, Yemmiganur Smt. P. Asservadham S-006415 6/2010 1/2011 1.145 23 Smt T. BalaLaxmamma MPDO-KNL-271-SP 9/2000 11/2017 2,63,585 24 Smt. P. Subbalakshmamma PR-KNL-000983 01/08/2004 31/10/2017 3,82,811 25 Smt.N.Chennamma FOR-KNL-F002753 03/10/2005 04/08/2015 2,85,674 26 DTO, Kurnool Smt. A. Pakiramma LF-MNR-POLICE-V 0002252 02/11/1987 04/08/2015 1,75,552 27 Srikakulam STO, Srikakulam Smt P Asiramma 0001721-M&H December 2012 3/ 2015 1,03,313 28 Vizianagaram STO, Parvathipuram Sri T. Bodamma TW-VZM-FP-000826 12/04/2004 30/04/2015 1,92,064 Smt. G. Hemalatha, 22-F-003503 4-9-1999 2/2018 3,00,775 29 STO, Visakhapatnam 30 Smt M. Sanyasamma, 001603 30-6-1999 2/2018 3,84,823 31 Visakhapatnam Smt. Ch.Venkatalakshmi 22-004507/FP 22-4-2011 02/2015 1,83,249 32 STO, Chittoor Smt. P Krishnaveni 15-S-016316 2/2017 4/2017 22,699 33 Chittoor STO, Palamaner Smt. G Chinnapapamma PW-CTR-SP-003890-FP 11.01.2004 2/2018 2,33,447 34 Smt. J Victoria ManikyaBai 20-S-008270 05.12.2005 01/2018 3,71,318 STO, Eluru 35 Smt. B Polamma HEALTH/WG/6407/FP 09.07.2012 31.03.2015 2,33,776 36 West Godavari STO, Chintalapudi Sri. B Aseervadam 20-SGC-011764 8/2017 12/2017 52,018 37 Nellore STO, Kovur Sri. D. Eswaraiah 16-014345/SP 1-7-2006 01-6-2008 4,656 Total 48,82,101

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Annexure–3.4.1 (c) Excess payment of Pension due to wrong consolidation of pension (As referred to in Para3.4.1) Sl No. District Name of STO Name of the Pensioner PPO No. excess paid ( ₹) 1 Ramachandrapuram Ch. Maha Lakshmi 21-SGC-019960 56,498 2 E.Godavari Amalapuram E Ganapathi Rao 21-SGC-021787 20,874 3 Kakinada A. Suryanarayana Murthy 21-SGC-024767 30,906 4 Jammalamadugu A.Ekambaram I&CAD/KDP/1227/14 55,025 5 Kadapa A.Ramulamma ID-KDP-001071/FP 65,776 Badvel 6 V. Anasuyamma 14-SGC-008300 46,073 7 Prakasam Chirala M. Lakshmikanthamma FP 000273 4,493 8 Guntur Vinukonda K Basavaiah 18-SGC-14152 3,984 9 Pondur Smt. Jayalakshmi 000652 55,337 10 Srikakulam Amudalavalasa Sri R Bhaskara Rao 23-F-8350 24,503 11 STO, Srikakulam Smt J. Varalakshmi 00020004/M&H/SKL/SP 69,408 12 Vizianagaram STO, Vizianagaram SRI P. Appala Naidu 22-018726/SP 18,833 13 Kurnool Nandikotkur Sri G.Venkataramana, Pol/Knl/F002495 45,715 14 Visakhapatnam DTO, Visakhapantam Sri L Vijaya Kumar Anticipatory pension 1,49,886 15 STO Narasapur Smt. ChGantalamma 20-SGC-013357 85,273 16 STO Bhimavaram Smt. M Syamala Rani 20-FG-004036. 17,735 West Godavari 17 STO Tadepalligudem Smt. K Jaya Lakshmi 20-S-005743 62,051 18 STO Chintalapudi Smt. N Bangaramma ZP-1658. 47,988 19 STO Chittoor Smt. B Mariamma 15-S-003605 14,593 20 Smt. A K Vijaya Lakshmi 15-SG-012542 9,45,522 Chittoor 21 STO Puttur Sri B Janaki Rami Reddy 15-S-004666 74,473 22 Smt. B Krishna Veni 15-F-001627 53,010 Total 19,47,956

Annexure – 3.4.1 (d) Details of excess payment on financial assistance (As referred to in Para 3.4.1 ) Name of Difference No.of Total Excess Period Drawn ( ₹) Due ( ₹) the STO/DTO ( ₹) Months amount ( ₹) DTO Chittoor April 2015 to May 2017 6,914/- 6,500/- 414/- 26 10,764/-

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Annexure-3.4.1 (e) Excess payment of Enhanced Family Pension/Family Pension due to non- observance of prescribed time limit (As referred to in Para 3.4.1 )

Sl Excess Name of the No Name of STO Name of Pensioner PPO No Period from To Amount District paid ( ₹) 1 STO Srikalahasthi Chittoor Kum T Haritha 15-003845/FP 26/04/2017 31/05/2017 7,567 2 STOAmalapuram Y Satyavathi 21-F-005671 22.01.2014 31/07/2017 2,36,763 East Godavari 3 STOPeddapuram G Nookalamma ZP-EG-1655 01-05-2001 31/08/2017 5,59,767 4 K Lakshmi Devi, Pol/ATP/S-001556-FP 01.06.2007 31/07/2017 3,71,862 STOAnanthapur Ananthapur 5 M R NilopherKumari 13-FG-003266 10.10.2010 31/07/2017 4,61,343 6 Smt G. Chinnalamma, VSP/006607 23-05-2016 10/2007 1,42,683 STO, Paderu 7 Visakhapatnam Smt G. Bhanumathi 22-SGC-018996 01/07/17 31/10/2017 23,836 8 STO, Bheemunipatnam Smt.B.Adilakshmi ZP-FP-950 12.04.2010 30/09/2017 3,85,428 9 STO, Srungavarapukota Vizianagaram Smt D. Lakshmi APSP-VZM-RP-001901 12/2015 11/2017 1,54,353 10 STO, Kodumuru Smt G. Govindamma 12-004265/FP 13-6-2016 07/2017 93337 @ Guduru Kurnool 11 Smt. T. Subbamma ID-CDP-FP-000903 01/01/2007 10/2017 3,49,268 STO, Srisailam 12 Smt. D. Nagamma NO. 12-004379/FP 01-06-2016 30/09/2017 1,06,656 13 STO, Avanigadda Krishna Kum. G. SruthiKiran EDN/KST/FP/732/2010-11 26.03.2017 30/11/2017 1,12,143 14 STO Narasapur Sri N Ravi Kumar 20-004879/FP 4-12-2017 31/12/2017 18,125 15 West Godavari Smt. A STO Nidadavole IRRGN/WG/F-000453 04.04.2010 31/01/2018 4,26,225 Chittemma . 16 STO, Palamaneru Chittoor Kum. B Padma Priya 15-003840/FP 6.07.2015 2/2018 6,56,484 Total 41,05,840

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Annexure-3.4.1 (f) Excess payment of pension due to Short /Non-recovery/premature restoration of CVP (As referred to in Para 3.4.1) Sl Name of DTO/STO District Name of the pensioner PPO NO Amount No ₹ 1 STOPulivendula P.Manikya Rao EER-KDP-5700-SP- 56,440 Kadapa 2 V Sriramulu RWS-KDP-1571-SP 56,128 3 K.Janardhna 21-SGC-018052 STORazole East Govadari 24,640 Swamy 4 STOHindupur V Loknatha Reddy 13-020018/SP 68,346 Ananthapur 5 STO Kadiri M. Marriswamy S-001977 45,012 6 STO, Gudiwada Smt. P Krishna Kumari 010059 1,13,460 7 DTO, Machilipatnam Smt CH. Vijaya Lakshmi EDN/KNA/SP 010638 1,12,655 8 STO, Nuzvid SRI CH. Sambasiva Rao NMC/SP/000016 1,73,720 Krishna 9 Sri J.Anjaiah 19-SGC-016387 60,862 STO, Vijayawada-East 10 Sri PHSV Subba Lakshmi 19-SGC-011917 36,047 11 STO, Vuyyuru Smt. M.Satyavathi 010897 1,01,101 12 STO, Madugula SRI.P.Thirupathi Rao 22-024318/SP 3,891 13 YPS Ravi 22-023774/SP 37,882 14 STO, Kotauratla APREIS/KNA/1381 P.Yeriniyya 1,972 /SP/2013 15 Visakhapatnam Smt T.L. Satyavathi 22-018820. 6,10,479 16 Medl/VSP/006267/2007 STO, Smt J Savithri 60263 -08 Visakhapatnam 17 Smt TG Shantha Devi 22-0020174/SP 176829 18 Smt R Saraswathi 22-019788/SP 30800 19 STO Bhimavaram K.BalaSuraiah 14-SGC-008413 65,623 20 STO Tanuku Sri A Rama Krishna CT/WG/212/SP 2017 5,588 21 STO Tadepalligudem Sri M Satyanarayana 20-SGC-013518 26879 22 Sri Y PedaAppa Rao MUN/WG/0414/000109 7,722 23 MUN-WG-SP-0406- West Godavari Sri. L.S.G.V. Amrutham 77645 000035 24 K Sambasiva Rao 20-027619/SP 15,030 25 STO Eluru A Sudhakara Reddy 20-027855/SP 11,082 26 M Jaya Prasad 20-027768/SP 5,426 27 P Prasada Rao 20-027763/SP 10,684 28 K Viswanadham 20-027839/SP 15,406 29 STO, Kadapa Kadapa K.BalaSuraiah 14-SGC-008413 65,623 30 Smt P Pushpamma 606-NMC-NLR 147387 31 Smt M Kondamma 367-NMC-NLR 140290 STO, Nellore Nellore 32 Smt ChEswarramma 141-NMC-NLR 55668 33 Smt G J Vara Prasad 192- NMC-NLR 180533

Total 25,67,730

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Annexure-3.4.1 (g) Statement of excess payment of pension due to drawal of two family pensions (As referred in Para 3.4.1)

Sl Name of the Amount Name of the pensioner PPO.NO From To No STO/DTO ( ₹) Krishna District STO 002766-FP-KRS 1 Smt. K. Lakshmi 14.06.2001 1/2018 7,68,863 Machilipatnam ZP/KRN/5886/FP Kadapa District MPL/PDT/FP/000012 2 DTO, Kadapa Smt. S Mabunnisa 01.11.1993 2/2018 7,32,332 MPL/PDT/FP/000038 14-SGC-006067 3 Smt. S. Jaibunnisa 10.12.2010 2/2018 11,90,909 14-005363/FP STO, Kadapa Smt.T Venkata 14-FG-001922 4 20.09.2009 2/2018 7,63,619 Subbamma 14-003910/FP West Godavari District STO, 20-005493/FP 5 Smt. Ch. Jayalakshmi 1/2018 9,59,547 Chintalapudi 20-005201/FP 11.12.2013 Total 44,15,270

Annexure–3.4.1 (h)

Details of non-recovery of Anticipatory Pension & Anticipatory Gratuity (As referred to in Para 3.4.1)

Name of the Amount Remarks District Name of STO PPO No. Pensioner ( ₹) PSS Ramachandra 16,97,760 Non-recovery of Guntur Vinukonda 18-36039/SP Murthy Anticipatory Pension Lr No.431/A4/2009 2,21,419 and Gratuity Hindupur S Fakruddin dt.15-05-2009 Dr. D. Memo 11,34,145 Inadmissible payment Chandrasekara No.4702/A1/A2/201 of DR on AP Reddy 4 dr. 24-11-2014. Ananthapur DTO RC No.18A/K/2014 1,67,425 M AdiLakshmamma Ananthapur dt.11-2014. 2,69,278 Inadmissible payment RC No.383/2011/S1 M Ramanamma of Anticipatory Family dt.7/2016. Pension DTO 6,57,478 Inadmissible IR on Nellore Smt. G. Jhansi Nellore Anticipatory Pension Total 41,47,505

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Annexure-3.4.2 (As referred in in para 3.4.2 ) List of fraudulent drawal of pensions in respect of 14 spurious PPOs issued by Local Fund authorities in Krishna District. Total Sl. Name & PPO No. Irregular Sub Treasury Period of Payment No Sri/Smt payment ( ₹) 1. KoduriRangaNayakamma EDN/KNA/010503 Movva 4/2004 to 7/2017 30,23,852

2. T.G. SeethaRamanujacharyulu EDN/KNA/010230 Vijayawada (E) 7/2003 to 08/2017 34,00,000 3. P.Lakshmi Narasamma Edn/Kna/010829 Movva 9/2004 to 8/2017 34,57,475 4. G.T.Vijaya Lakshmi Edn/Kna/009447 Mylavaram 7/2001 to 8/2017 22,91,885 5. YenduriSaiBabu EDN/KNA/009521 Movva 11/2001 to 8/2017 30,64,574 6. Vegicherla Satyanarayana EDN/KNA/011225 Movva 03/2005 to 08/2017 34,00,485 7. SurapaneniSarojini Devi EDN/KNA/010977 Pamarru 03/2005 to 04/2017 34,71,885 8. Paruchuri Vijayalakshmi EDN/KNA/011032 Movva 06/2005 to 08/2017 35,34,648 9. GanugapalliVenkateswaramma Edn/Kna/009911 Pamarru 09/2002 to 08/2017 27,72,265 10 MangineniVeera Venkata Rao EDN/KNA/010210 Vijayawada (E) 06/2003 to 08/2017 34,50,894 11. HarshaVardhan EDN/KNA/010340 Vijayawada (E) 09/2003 to 08/2017 29,44,406 12. K.SheshaGiri Rao EDN/KNA/009509 Mylavaram 10/2001 to 08/2017 34,27,797 13. M.MangaTayaramma EDN/KNA/009395 Mylavaram 08/1988 to 08/2017 14,21,005 14. M.Sowdamini (expired) EDN/KNA/009688 Vuyyuru 05/2002 to 05/2017 24,99,933 Total ₹4,21,91,104

Annexure-3.4.3 (As referred in Para 3.4.3 ) List of fraudulent drawal of pensions in respect of 12 PPOs noticed at DSTO, Seethammadhara, Visakhapatnam Sl Name of the pensioner/ID No/PPO No Period of irregular Amount No payment ( ₹) Transferred cases 1 G Lakshmi Parvathi/22-S-006373/02021081 3/2011 and 3,66,042 2/2013 to 2/2014 2 Sri.S.SitaRama Rao/19-S-006626/02018233 7/2012 to 10/2016 20,83,523 3 Dr.M.Ambedkar22-SGC-15007/ 4/2013 to 1/2014 7,10,372 4 G Nageswara Rao/ PC/ASP2385/SP/25445 / 02019831 4/2011 to 6/2011 34,335 5 G.Girija Shankar/22-018785/ 7/2011 to 9/2011 73,956 6 BH Raghavendra Rao/22-0018921/SP/ 7/2011 to 9/2011 56,670 7 B Prasada Rao/22-018131/SP/02023628 3/2013 to 6/2013 61,176 Death Cases 8 A.Lakshmi Bai/22-SGC-012202/02017021 9/2011 to 9/2013 3,65,201 9 P Seshagiriamma/22-SGC-16196/02021324 3/2012 3/2017 18,85,419 10 D Ranganayakamma/20-S-005921/ 9/2011 to 4/2017 11,03,616 11 M Krupavaram/22-SG-008257/13301 4/2012 to 3/2017 22,78,865 12 M Krishna Rao/22-S-006690/010056 12/2011 to 5/2017 23,83,920 1,14,03.095

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Annexure 3.4.4 (As referred to in Para 3.4.4 ) PENSION IRREGULAR PAYMENT IN RESPECT OF CERTAIN PENSIONERS COVERED UNDER G O 315 Sl. PAY PEN Period of excess payment EXCESS No. PPOID DIST STO PPONO PPONAME BANK ACCNO FP NET RULE* From To PAYMNT ( ₹) 1 4027778 400 411 MUN-WG-FP-0411- M.Paravahi 2027 36616749896.00 7590 9471 16 20-Aug-1980 6-Jul-2010 414955 2 12030010 1200 1203 MP-KDP-0038-FP S.Ghousia Begum 2001 10845035018.00 7582 9461 15 4-Mar-1982 6-Jul-2010 424501 3 22017585 2200 2213 MPL-VZM-LF-389- B Vijayalakshmi 4005 62387510511.00 7781 9704 15 3-Jul-1982 6-Jul-2010 413960 4 22022326 2200 2213 ZP -VZM-157 Sigireddi Aliveni 17001 33100101011149.00 7485 9343 15 9-Jan-1987 6-Jul-2010 398254 5 3009232 300 305 MEDL-EG-001138 K.Jhansi Rani 2036 20335033606.00 6500 8141 16 20-Dec-1987 6-Jul-2010 401506 6 1008303 100 113 280 Kum V.Umadevi 68003 73018884624.00 7485 9343 16 6-Apr-09 6-Jul-2010 56903 7 6057778 600 605 1065/POLICE/FP/ J Lakshmi Rajyam 27312 32712210026445.00 7485 9343 16 11-Jun-1989 6-Jul-2010 394868 8 3048721 300 310 PR&RE/EG/1571/F B.Prasanthi. 11032 65110100015762.00 7485 9343 16 10-Nov-1990 6-Jul-2010 386077 9 9019671 900 913 F-001187 Kum B.Gnaneswari 2031 35192428469.00 7485 9343 16 25-Oct-1991 6-Jul-2010 379592 10 9088539 900 902 EX/EDU/KNL/S004 Smt.P.Venkata Lakshmi 28004 400101011003962.00 9274 11526 15 26-Sep-1996 6-Jul-2010 412639 11 9088538 900 902 EX/EDN/KNL/S001 Kum S.Pushpavathi 11014 210100212684.00 10195 12649 16 27-Sep-1996 6-Jul-2010 453033 12 9000614 900 902 S-000147-FP H Hurmatunnisa 2023 31555885832.00 7590 9471 16 12-Jan-1997 6-Jul-2010 333499 13 3060156 300 303 MPL-MDP-090 P Kamala 2040 30667414603.00 7206 579916 16 11-Apr-1997 6-Jul-2010 237372 14 6012183 600 605 00426-FP A.Sambrajyam 24283 62421292925.00 7590 9471 16 19-Feb-1998 6-Jul-2010 314876 15 22019202 2200 2213 MPL-VZM-LF-475/ D Sujatha 2029 30129373655.00 6500 8141 16 14-Oct-05 6-Jul-2010 157021 16 10035992 1000 1016 S000710-FP Lakshmamma V 2007 32369233462.00 7485 9343 16 27-Mar-1998 6-Jul-2010 182501 17 8047210 800 802 DSO/NLR/5107/FP P.Nageswari 2006 20175184908.00 8164 10171 16 9-Sep-1998 6-Jul-2010 334690 18 9021140 900 915 EX-S002958 Kum S.K.Haseena Begum 2021 20203813382.00 7206 9002 16 30-Nov-1999 6-Jul-2010 278366 19 9088752 900 910 EDN/KNL/S00-301 Kum. G.Subba Narasamma 2005 20390833979.00 7206 9002 16 30-Jan-2000 6-Jul-2010 272976 20 5014611 500 503 2607ZP P.Naga Jyothi 2001 33985622030.00 7206 7206 16 29-Apr-2001 6-Jul-2010 247873 21 3056682 300 305 EXCISE/EG/V/001 Kum B.Meri Bharati 2018 11502435849.00 6914 8646 16 1-Jul-2001 6-Jul-2010 254656 22 3021140 300 312 WDCW-EG-001844 S Santhi Priya 2024 11105325328.00 6500 8141 16 16-Nov-2001 6-Jul-2010 238012 23 22012605 2200 2207 858-A-ZP-VZM P Rajanamma 68026 73063508779.00 7206 9002 15 1-Dec-2001 6-Jul-2010 237251 24 9088704 900 902 ESI/KNL/1946/FP Smt. C. Lakshmi 2023 10626332840.00 9547 6046 15 26-May-2002 6-Jul-2010 304516 25 12020125 1200 1209 R&B-PDT-FP-0006 R Ganga Bhavani 2024 11146256659.00 7206 9002 16 9-Jul-2002 6-Jul-2010 225960 26 9088694 900 912 EESRBC/KNL/1945 Smt. S. Chiranjeevamma 67082 19019022425.00 8465 10538 15 2-Jan-2003 6-Jul-2010 256444 27 1008792 100 113 1166 B.Sudharani 2037 35397058028.00 11090 13741 15 17-Jul-2003 6-Jul-2010 319113 28 9012340 900 910 EX-S004852-FP S.Shamida Begum 2005 30487097038.00 7697 9601 16 8-Aug-2003 6-Jul-2010 220188 29 6056027 600 605 4593/FP/2016 Devalla.Sitharavamma 29354 20363617410.00 7310 9129 15 1-Oct-2005 6-Jul-2010 268557 30 12026847 1200 1208 AYUSH-KDP-FP-00 N Rama Lakshumma 2023 30060152154.00 6500 6500 16 8-Mar-2006 6-Jul-2010 147605 T.Imam Sahab G/Of 31 10030378 1000 1002 F-000147-FP Chesma T 2001 32478207040.00 7206 9002 16 1-Jun-2006 6-Jul-2010 141509 32 9087783 900 902 EDN/KNL/S004234 N Bhagyalakshmi 2023 30739954625.00 12587 15568 16 4-Oct-2006 6-Jul-2010 231007 33 12031159 1200 1204 MRC-KDP-FP-0011 C Lakshmi Devi 2012 30660026659.00 9175 11405 16 15-Feb-2007 6-Jul-2010 155325 34 6057936 600 612 001746/FP Kum.Shaik Meerabi 29236 20376568487.00 7937 185087 16 30-May-2007 6-Jul-2010 125345 35 10037867 1000 1002 FP/DTO/ATP/F-00 M Manjula 11027 142910100034068.00 7206 9002 16 26-Jul-2007 6-Jul-2010 147478 36 9028945 900 902 MPL-KNL-F-00071 K.Narsamma 2023 36148432528.00 8727 10858 16 7-Jan-2008 6-Jul-2010 192950 37 7021484 700 711 PKM-R&B-F-00118 K.Prabhavathi 12001 24870100012292.00 7206 9002 16 23-Jun-2008 6-Jul-2010 81189 38 11039631 1100 1102 REGR-CTR-004942 D Prbhavathi 2001 36565553648.00 7722 -36140 16 30-Nov-2008 6-Jul-2010 71670 39 9000292 900 902 R-AND-B-KNL-S-0 Kum D.Narasamma 24007 33732200144683.00 7485 9343 16 7-Dec-2008 6-Jul-2010 68808

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40 8046110 800 805 PPOLICE/NLR/244 Kum B Esther Rani 2010 30941739913.00 7590 9471 16 10-Jan-2009 6-Jul-2010 66581 41 6052522 600 605 00518-REG-FP K.Parisudha Kumari 29325 33036666566.00 7206 9002 16 11-Jan-2009 6-Jul-2010 63103 42 3059351 300 305 PORT/EG/00249/1 B.Suneetha 2033 30245502442.00 7582 9461 16 12-Jun-2009 6-Jul-2010 50925 43 10038961 1000 1006 POL/ATP/S000313 D. Malin Bee 2020 7582 9461 16 12-Nov-2009 6-Jul-2010 34775 44 8047777 800 802 POLICE/NLR/1701 G Suseela Margaret 2001 32194838634.00 7582 4184 15 30-Jan-2010 6-Jul-2010 26178 45 6057300 600 608 001478/FP P Koteswaramma 29215 10766399087.00 7697 9601 15 15-Feb-2010 6-Jul-2010 23893 46 22023777 2200 2211 POL/VZM/001419/ Ch.Ratna Malati 2024 34341041775.00 6914 3375 15 17-Feb-2010 6-Jul-2010 21431 B.Sailaja Kumari(Widow) 47 9087850 900 902 MPL/KNL/00353/F Dau 15007 601101021837.00 9827 12290 15 9-May-2010 6-Jul-2010 15585 48 2008863 200 214 152 S.Venkatalakshmi 1469 20357980903.00 7563 9438 15 11-Jan-2002 6-Jul-2010 249006 49 2016056 200 214 002519-FP K.Madhavi 1655 20110252499.00 7206 8406 15 19-Oct-2003 6-Jul-2010 202133 50 2023261 200 211 VSP-PR-00031 S.Bhavani 1468 30892964205.00 6500 8141 15 9-Jul-2008 6-Jul-2010 164986 GRAND TOTAL 11101641 *Rule 15 & 16 indicates pension cases audhtorised with referance to GO 315

Annexure – 3.4.5 Details of cases where revision orders were not filed with the PPOs (As referred to in Para 3.4.6 ) Sl. Name of Name of the pensioner Pensionary Benefits Pensionary benefits Remarks No the STO/DTO PPO ID and PPO No. authorised originally authroised in Revision 01 Durvasula Reddy, RPS 2005 SP- ₹ 5878 RPS 2010 SP- Presently drawing 11027678&15-018300/SP FP- ₹ 3527 ₹ 10910/- ₹22,513/-(basic pension) STO Tirupathi 02 T.G.Chandra Sekharan RPS 1993. SP- ₹ 2165 RPS 1999 SP- Presently drawing 11014319&15-SGC-010503 No FP Beneficiary ₹ 4,500/- ₹24,639/-( basic pension) 03 STO Mangalagiri Shri A. Rama Mohana Rao UGC 1996 SP- ₹13102 UGC 2006 SP- Presently drawing 06020792&18-027611/SP. FP- ₹8235 ₹ 26250/- ₹26,250/- basic pension)

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Annexure-3.4.6 Pension cases in various STOs where Pension Payment Orders were not available with Treasury. (As referred to in Para 3.4.7)

Sl No Name of the No. of pensions disbursed STO/DTO without PPOs 1 DSTO, Visakhapatnam 520 2 STO-Nuzvid 5 3 STO-Avanigadda 17 4 STO-Bandar 45 5 STO-Bantumilli 1 6 STO-Gannavaram 17 7 STO-Jaggaiahpet 6 8 STO-Kaikalur 2 9 STO-Nandigama 3 10 STO-Gudiwada 132 11 STO-Tiruvuru 6 12 STO-Vijayawada-East 186 13 STO-Vissannapeta 1 14 STO-Vuyyuru 2 15 STO-Pamarru 6 16 STO-Mylavaram 3 17 STO-Movva 5 18 STO Venkatagiri 2 19 STO Guduru 23 20 STO Kavali 53 21 Dto Ongole 37 Total 1,072

Annexure-3.4.7 Non recovery of excess paid pension at STO, Ongole (As referred to in Para 3.4.8 )

Sl.No Name of the pensioner PPO/ID No Amount ( ₹) 1 K. Venkatarattamma 07022586 15,189 2 E. Subba Lakshmi 07015146 38,950 3 J. Guravaiah 0701458907014505 55,700 4 K. Rattaiah 17—SGC-0144-98 20,096 5 B. Savithri. 07022940 17,778 Total 1,47,713

Annexure-3.4.8 List of cases pension was consolidated without revising by Pension Authorizing Authority (As referred to in Para 3.4.9)

Date of RPS in which District Name of STO Name of the Pensioner PPO No. retirement/death pension sanctioned Vizianagaram STO, Bobbili Smt.J L Parvathi 24-009744/SP 31-05-2009 2005 SriN. Prabhakara Rao 22-020395/SP 30.06.2008 2005 STO, Paderu Visakhapatnam Sri S. Venkateswarlu 22-S-017961 30.06.2008 2005 STO, Anakapalli-West Sri.N.Appa Rao 002500 30.06.1999 1993

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Annexure-3.4.9 Pension cases for which revision are required under RPS-2015 (As referred to in Para 3.4.9)

Date of retirement/ Name of the Revised SlNo. Name of STO PPO No death Pensioner under RPS

1 M V SitaSamyukta, 18-006540/FP 29-01-2010 2005 2 STO Tenali CH. Nirmala, F-001315 26/07/2008 2005 3 Mariyamma F-001331 22-10-2008 2005 4 Smt.Ch. Subhadra 18-S-006346/FP 10-08-2008 2005 STO Guntur 5 Smt. Sk.Asfrafun, F-001056 09/08/2004 1999

6 Smt M Kamalamma, S003095-Medl 31/05/2004 1999 7 M L Kantham 24-S-001775 30-06-1996 2005 DSTO, Visakhapatnam 8 S Rama Rao 24-SGC-012227 30-11-1999 2005

Annexure-3.4.10 Statement of Undrawn Pension (As referred to in Para 3.4.10 ) Sl No Name of the DTO/STO No of Undrawn pensions 1 STO, Tanuku 11 2 STO, Bhimavaram 10 3 STO, Tadepalligudem 7 4 STO, Machilipatnam 16 5 STO, Chittoor 42 6 STO, Kadapa 16 7 STO, Ongole 3 8 DSTO, Visakhapatnam 110 9 STO Ananthapur 2 10 STO Narasaraopet 32 11 STO Vinukonda 5 12 STO Chirala 15 13 STO Kakinada 52 14 STO Peddapuram 21 Total 342

Annexure-3.4.11 Statement of the closed PPOS lying idle in the STOs (As referred to in Para 3.4.11)

Sl No Name of the DTO/STO No of Undrawn pensions 1 STO Narasaraopet 81 2 STO Gurajala 39 3 STO Martur 16 Total 136

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Annexure-3.4.12 List of the pensioners from whom Medical Premium was not being recovered. (As referred to in Para 3.4.12 ) Sl. Name of the Pensioner ID No PPO No Medical Period Amount to No Premium be recovered ( ₹) Anakapalli-West 1 G.Jhansi Lakshmi 02040995 22-023233/SP 90 8/16 to 9/17 14x90 1260 2 K.Ram Naidu0 2040368 AH/VSP/4894/SP 90 2/16 to 9/17 20x90 1800 3 A.Priyadarshini 02042690 22-024184/SP 120 7,8,9/17 3x120 360 4 K.Leelavathi 02039803 22-022620/SP 120 12/14 to 9/17 34x120 4080 5 KS.Eswara Rao 02042675 22-024133/SP 120 8,9/17 2x120 240 6 V.Syamsunderi 02023666 22-018178/SP 90 12/16 to 9/17 10x90 900 7 M.Bharathi 02042374 22-023957/SP 120 7,8,9/17 3x120 360 8 K.Jayabharathi 02024452 22-018270/SP 90 5/15 to 9/17 29x90 2610 9 B.Rambabu 02041109 CTO/VSP/3092 90 1/17 to 9/17 9x90 810 10 K.SuryaKumari 02000654 22-SGC-011741 90 12/14 to 9/17 34x90 3060 Total 15480 STO,Narsipatnam 11 Ch.DaimondRaju 02006519 22 SGC 009667 90 6/15 to 9/17 28x90 2520 12 D.SolomanRaju 02006521 22 SG 012071 90 5/17 to 9/17 5x90 450 13 G.Ch.Appa Rao 02006528 22 SGC 008884 90 7/15 to 9/17 27x90 2430 14 P.Rajeswari 02025759 ZP-VSP-3744 90 6/15 to 9/17 28x90 2520 15 K.N.Rao 02006560 22 SGC 009372 90 6/15 to 9/17 28x90 2520 16 M.B.Swamy 02006561 22 SGC 007655 90 7/15 to 9/17 27x90 2430 17 P.Nallagonda 02006563 22 S 005831 90 9/15 to 9/17 25x90 2250 18 P.Konda 02006564 22SGC009494 90 7/15 to 9/17 27x90 2430 19 D.Rama Sarma 02039087 22 022038/SP 90 3/15 to 9/17 31x90 2790 20 B.Seshadri Rao 02006615 22SGC008280 90 7/15 to 9/17 27x90 2430 Total 22,770 STO, Kotauratla 21 SA Ramohana Rao 02042042 22 023730/SP 90 12/16 to 9/17 10x90 900 22 B.SirishaKumari 02041698 22 023487/SP 90 10/16 to 9/17 12x90 1080 23 Md.Yousaff 02040451 AH-VSP-5196/SP 90 4/16 to 9/17 18x90 1620 24 P.Demudu 02040260 Health/ VSP/3687 90 3/17 to 9/17 7x90 630 25 J.RamachandraMurthy 02027587 22 020285/SP 90 12/14 to 9/17 34x90 3060 26 Ch.Appala Naidu 02040300 BCW/VSP/4385/SP 90 6/16 to 9/17 16x90 1440 27 Siva Ramaiah G 02040945 22 022254/SP 90 10/15 to 9/17 24x90 2160 28 Shaik .Peer Ahmed 02025696 22 018970/SP 90 12/14 to 9/17 34x90 3060 Total 13950 STO, Madugula 29 G.Varaprasadam 02042547 22-024017/SP 120 6/17 to 9/17 4x120 480 30 B.Laxmi 02042093 22-005219/FP 120 3/17 to 9/17 7x120 840 31 L.Varalakshmi 02041474 22-005148/FP 90 8/16 to 9/17 14x90 1,260 32 G.Appa Rao 02039398 CCC/VSP/7502/SP 90 5/16 to 9/17 17x90 1,530 33 M.Jayalakshmi 02005735 22-SGC-009687 90 12/15 to 9/17 22x90 1,980 34 D.Viswanadham 02005742 22-SGC-008447 90 12/15 to 9/17 22x90 1,980 35 I Hemalatha 02040162 22-022909/SP 90 12/15 to 9/17 22x90 1980 STO, Bhogapuram 36 P.Parvathamma 22013718 24 SGC 007684 120 3/16 to 9/17 2,160 STO, Kothavalasa 37 V.Srirama Murthy 22022718 24-012659/SP 120 7/16 to 9/17 15x120 1800 38 P.Joginadham 22022416 24-012468/SP 90 12/15 to 9/17 22x90 1980 39 W.KasthuriBai 22013329 24 SGC 007511 90 11/16 to 9/17 11x90 990 40 A.VeeraRaju 22003524 000511 90 9/15 to 9/17 25x90 2250 41 D.S Chandra Murthy 22003234 24 S 002479 90 9/15 to 9/17 25x90 2250 42 G.Sanyasi 22003386 24 SGC 004454 90 9/15 to 9/17 25x90 2250 43 L.Mutyalu 22003300 24 S 001398 90 9/15 to 9/17 25x90 2250 44 M.Sitaramamurthy 22003302 24 S 001067 90 9/15 to 9/17 25x90 2250 45 M.V.Krishna Rao 22003449 24 SGC 003151 90 9/15 to 9/17 25x90 2250 Total 18270 STO,Vuyyuru 46 G.VenkataRamaiah 05023068 010061 90 12/14to 11/17 36 x 90 3240/- .47 P Sri Rama Prasad 05049488 19-024019/SP 120 1/16to 11/17 23 x 120 2760/- 48 Subrahmanyam 05052091 AH-KNA-1438/SP 90 1/16 to 11/17 23x 90 2070/- 49 TVB Rajeswara Rao 05042192 19-021155 120 2/15 to 11/17 34x 120 4080/- 50 T BabuRajendra Prasad 05023316 SP-011986 90 11/15 to 11/17 25x 90 2250/- 51 T Seetharavamma 05023588 004912 90 10/15 to 11/17 26x 90 2340/- 52 V Anarkali 05023612 012936 90 1/15 to 11/17 35x 9- 3150/- Total 19,890/- STO, Nuzvid 53 Satyanarayana Vara Prasad 05050754 19-024898/SP 120 9/16 to 10/17 14x 120 1680/-

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54 DVLN Murthy 05028145 19 SGC 007804 90 6/15 to 10/17 29x 90 2610/- 55 N Lakshmi Narayana 05042071 19-020916/SP 90 1/16 to 10/17 22x 90 1980/- Total 6270 STO, Paderu 56 P.GowthameswaraRao 02039678 APTWREI/VSP/695/SP 120 6/17 to 9/17 4x120 480 57 BNV Prasada 02042309 22 020260/SP 90 6/17 to 9/17 4x90 360 58 Ch.S Subrahmanyam 02039875 22 022729/SP 90 4/17 to 9/17 6x90 540 59 G.Ramulamma 02028868 VSP-6581 90 1/16 to 9/17 21x90 1,890 60 KumariGujjeli 02041189 22 005095/SP 90 1/17 to 9/17 9x90 810 61 N.Varahalamma 02040235 RD/VSP/3859/SP 90 5/17 to 9/17 5x90 450 62 K.Chimpa 02041159 TWD/VSP/311/FP 90 5/17 to 9/17 5x90 450 Total 4980 STO, Araku 63 GG ArunaKnathi 020042586 22-0023985/SP 120 7/17 to 10/17 4x120 480 64 G Krupavathi 020042657 22-024152/SP 90 7/17 to 10/17 4x90 360 65 P Sarojini Devi 020039586 22-022541/SP 120 5/17 to 10/17 6x120 720 66 F Prashanthi Rao 020042467 22-0005286/SP 90 7/17 to 10/17 4x90 360 67 A Visweswara Rao 020040296 22-0022933/SP 120 2/17 to 10/17 9x120 1,080 Total 3000 STO, Chittoor 68 V Sujathmma 11004674 15-SGC-012558 90 12/14 to 1/18 38x90 3,420 69 V Dayalan 11037549 15-023982-SP 90 4/15 to 1/18 34x 90 3,060 70 V S Ramachandran 11037142 15-023861-SP 90 1/15 to 1/18 37x90 3,330 71 V Amaravathi 11022804 15-SGC-015292 120 1/15 to 1/18 37x20 4,440 72 Kuppamma 11037399 MC-CTR-6444-FP-2014 90 1/15 to 1/18 37x90 3330 73 A Arumugam 11024814 15-SGC-016455 90 2/15 to 1/18 36x90 3,240 74 V Bharathi 11032686 15-02150-SP 120 12/14 to 1/18 38x120 4,560 25,380 STO, Palamaner 75 Kanakamma V 11035755 15-022849-SP 90 1/15 to 2/18 38 x 90 3,420/- 76 Jaya Janaki K 11023463 15-SGC-015579 90 1/15 to 2/18 38 x 90 3,420/- 77 Yasodamma B 11009097 15-SGC-013515 90 1/15 to 2/18 38 x 90 . 3,420/- 78 Hemavathi Ks 11008971 15-SGC-011658 90 1/15 to 2/18 38 x 90 . 3,420/- 79 Sugunamma M 11024563 15-SGC-016241 120 1/15 to 2/18 38 x 120 4,560/- 80 Lakshmi Devi K 11035787 15-022903-SP 90 4/15 to 2/18 35 x 90 3,150/- 81 Radhamma P 11009069 15-SGC-012909 90 4/15 to 2/18 35 x 90 3,150/- 82 C Nalla Reddy 11008962 ZPPR 764 90 12/14 to 2/18 39x 90 3,510/- 28,050/- STO, Puttur 83 Kumara Swamy N 1112-037480 15-023967-SP 90 3/15 to 02/18 36 x 90 3,240/- 84 C Anjala 1112-037292 1-CTR-5670-SP-2014 90 1/15 to 02/18 38 x 90 3,420/- 85 V K VasanathaKumari 1112-037419 15-023963-SP 90 1/15 to 02/18 38 x 90 3,420/- 86 Nagarathnamma 1112-026824 15-003681-FP 90 5/15 to 02/18 34 x 90 3,060/- 87 N Jaganmohan Rao 1112-030377 15-019517 90 2/15 to 02/18 37 x 90 3,330/- 88 B S Murali Krishna 1112-029673 15-019090-SP 120 2/15 to 02/18 37x 120 4,440/- 89 Mallikameswari P 1112-023784 15-SGC-015712 90 12/14 to 02/18 39 x 90 3,510/- 90 Madhava Naidu V 1112-023073 15-SGC-015409 90 1/15 to 02/18 38 x 90 3,420/- 27,840/- STO,Kadapa 91 K J Sankar Reddy 1203-026852 14-017316-SP 90 12/14 to 02/18 39 x 90 3,510/- 92 N Rajeswari 1203-026344 14-017119-SP 120 12/14 to 02/18 39 x120 4,680/- 93 H Anuradha 1203-28787 14-005723-FP 90 5/15 to 02/28 34 x 90 3,060/- 94 P Padmaja Mani1 203-027242 GW-KDP-4390-SP-2013 90 7/15 to 02/28 32 x 90 2,880/- 95 K Lalithamma 1203-028511 EERWS-KDP-5409-SP- 90 1/15 to 02/28 38 x 90 3,420/- 2014 96 M Seetharami Reddy 1203-025203 14-016052-SP 90 1/15 to 02/2018 38 x 90 3,420/- 20,970/- STO, Narsapur 97 DantuluriSitayamma 04012493 20-SGC-011039-FP 90 6/15 to12/17 31 x90 2790/- TOTAL 2790/- STO, Tanuku 98 S Vijaya Lakshmi 04036417 20-026442/FP 90 1/15 to12/17 36 x 90 3,240/- 99 P Anantha Naga Lakshmi 04036193 20-005165/FP 90 11/14 to 8/17 34 x 90 3,060/- 100 K BuchiRamaiah 04035186 20-005046/FP 90 1/15 to 12/17 36 x 90 3,240/- 101 A Vara Lakshmi 04021241 20-S-008325 90 8/15 to 12/17 29 x90 2,610/- 102 V Parvathayardhini 04020823 20-S-007358-FP 90 7/15 to 12/17 30 x 90 2,700/- TOTAL 14850/- STO, Bheemavaram 103 P SujathaNirmala 04036515 20-005219/FP 90 6/15 to12/17 31 x 90 . 2,790/- 104 T Appa Rao 01035553 20-025973/SP 90 2/15 to 12/17 35 x 90 3,150/- 105 Swarna Kumar David 04035190 20-025781/SP 90 12/14 to 12/17 37 x 90 3,330/-

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106 B Laxmi 04036726 SWD/WG/1640/SP 90 9/15 to 12/17 28 x 90 2,520/- 107 K TulasiRatnam 04035736 20-026036/SP 90 12/14 to 12/17 37 x 90 3,330/- TOTAL 15,120/- STO, Nidadavolu 108 T D Swarupdutt 04034278 20-025056/FP 90 2/15 to12/17 35 x 90 3,150/- 109 B Sekunthala 04014365 20-SGC-019074/FP 90 12/14 to 12/17 37 x 90 3,330/- 110 P Dayamma 04032864 ZPHS-WG-3083/SP 90 1/15 to 12/17 36 x 90 3,240/- 111 G V VSatyanarana 04028187 MUN-WG-SP-0410- 90 12/14 to 12/17 37 x 90 3,330/- 00015 112 V Narasamamba 04014298 20-SGC-017502 90 12/14 to 12/17 37 x 90 3,330/- 113 D Marthamma 04013901 20-SGC-018730 90 12/14 to 12/17 37 x 90 3,330/- 114 GV Jaya Lakshmi 04030661 20-022489-SP 90 2/15 to 12/17 35 x 90 . 3,150/- 115 M MSyamala 04014088 20-SGC-009990 90 6/15 to 11/17 30 x 90 2,700/- TOTAL 25,560/- Grand Total 277380

Annexure-3.4.13 Statement of two pensions drawing from two different banks/Accounts (As referred to in Para 3.4.13) STO Alamuru Sl. Name and Nature of Pension PPO No A/c No and Name of the bank/branch No /ID No N SuvarnaBaiSP-3001209 21-SGC-020412 563901640/Indian bank, Alamuru 1 N SuvarnaBaiFP-3001190 21-F-003294 563889951/Indian Bank, Alamuru P SnehaLathaSP-3001281 21-SGC-21850 32562200029169/Syndicate Bank, 2 P SnehaLathaFP-3001283 21-FG-4725 32562200032231/Syndicate Bank, Mandapeta STO Peddapuram K Lalitha GraceSP-03035077 21-027213-SP 30147218565/SBI Peddapuram 3 K Lalitha GraceFP-03017970 21-SGC-021634 10919411823/SBI Peddapuram P Surya KanthamSP-03018245 21-SGC-021412 10938591403/SBI Samalkot 4 P Surya KanthamFP-03018333 21-SGC-014284 11529137569/SBI STO Ramachandrapuram M KrishnavenammaSP-03034588 EDN/EG/003382 32572030000158/Syndicate Bank, R C Puram 5 M KrishnavenammaFP-03033842 EDN/EG/000223 11046535090/State Bank of India, R C Puram 6 S VijayaSP-03034511 SP-21-026319/SP 09730100007056/Bank of Baroda, R C Puram S VijayaFP-03033932 21-F-001970 110465370008/State Bank of India, R C Puram M KanthammaSP-03034266 21-SGC-016800 044010013000097/Andhra Bank, Pamarru 7 K KanthammaFP-03034288 MEL-EG-005045 044010013000059/Andhra Bank, Pamarru K VenkatapathiRajuSP-03034317 21-S-10113 046710013012774/Andhra Bank, Repuru 8 K VenkatapathiRajuFP-03034661 21-S-009156 32572030001685/Syndicate Bank, Repuru STO Razole 9 I VazramSP-03029306 21-SC-019351 11349200887/SBILakkavaram I VazramFP-03030511 21-FG-004935 036110013000095/ABMalkipuram R SanthoshammaSP-03029819 21-SGC-019179 11204720108 /SBIRazole 10 R SanthoshammaFP-03030348 21-F-003827 036110013012057 /ABMalkipuram 11 CH VazravathiSP-03030460 21-S-009856 036110013006314 /ABMalkipuram CH VazravathiFP-03029310 21-SGC-012880 11349201019/SBILakkavaram B ParvathideviSP-03054915 M/EG/2698/SP 33607315317/SBIRazole 12 B ParvathideviFP-03030784 M&H-EG-000119 047310013050188/ABRazole STO Palakol K Deva ManiSP-04030342 COLLEGE-WG-4068-SP SBI Palakol10744075421 13 K Deva ManiFP-04011700 POL-WG-F000001 Andhra Bank Palakol031810013050132 STO, Puttur P Bhushanam1112-010940 BK-15-S-008585 SBI Vadamalapet11571012425 14 P Bhushanam1116-20999 15-S-014856 AB TirupatI055910011009761 Jyothi Bai S1102-30687 15-019714-SP SBI Greamspet10494326912 15 Jyothi Bai S1112-010854 15-F-000664 SBI Puttur10494326912 C Anjala1112-037292 1-CTR-5670-SP-2014 SBI Nagalapuram11515368887 16 C Anjala1113-12081 CTR-INV-001374 SBI Nagalapuram11515384015 T Sampurna1112-033895 18-F-003176 SBI Puttur10098473978 17 T Sampoorna1114-37259 AYUSH-CTR-5432-SP-2014 SBI Srikalahasthi30668455208 Santha Kumari A1112-010833 15-FG-002215 Indian Bank Karvetinagam 567581794 18 Santha Kumari A1102-32989 DISTBCW-CTR-3389-SP SBI Greamspet11123012416 P Bhushanam1112-010940 BK-15-S-008585 SBI Vadamalapet11571012425 19 P Bhushanam1116-20999 15-S-014856 AB Tirupati055910011009761

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Annexure-3.4.14 PAN Numbers not available cases (As referred to in Para 3.4.15)

STO ANANTHAPUR Sl No PPOID Name of the pensioner Sl No PPOID Name of the pensioner 1 6047496 K.Parameswarappa 45 10031097 Maheswari B 2 9028173 K.Jana Bai 46 10033291 Fakruma Bee T 3 10000665 Girijamma.M 47 10033826 M Padma 4 10000722 Subhadra. K 48 10033901 K. Vijayalakshmi 5 10000862 Hussian Bee S 49 10033925 Padavathi P 6 10001128 Malin Bee M 50 10034487 Naganna D 7 10001356 Lakshmaiah J 51 10035388 Vithalprasad K P 8 10001400 M.Krishna Bai 52 10036699 Nagaraju T 9 10001764 Suseelamma M 53 10037194 K.Sudha Parimala 10 10001787 Mallika Begum 54 10037831 M Venkata Lakshmi 11 10001979 Dore Violet Paul 55 10037860 B.Kullayappag/Obvasavi Surekha 12 10002107 Narasimhulu Sp 56 10037877 M Mahaboob Sahib 13 10002115 Nagalakshmamma C 57 10037907 M Kullayamma 14 10002379 Mymum Bee 58 10037966 K Ganga Devi 15 10002469 Parvathi S 59 10037998 B Madhavi Latha 16 10002498 Suvarna. K 60 10038036 C Parvathi 17 10002632 Hafeeza Bee 61 10038049 Basavalingamma M 18 10003265 No Fp 62 10038051 V Chandra Kanthamma 19 10003618 A.Vasantha 63 10038063 Y Akkamma 20 10003733 Trilochan M 64 10038102 C Obulamma 21 10003772 Kondamma C 65 10038150 K Savithramma 22 10004070 Lakshmi Narasamma G 66 10038161 G Lokeswari 23 10004206 N Tholisamma 67 10038678 M.S.S.B.Prasad 24 10004301 Anasuyamma M 68 10038867 Anjali Kumari S 25 10004332 Meenakshamma D 69 11027213 Rajaram Reddy O 26 10004597 Saraswathamma P 70 12002148 Guru Murthy 27 10004841 Kamala V STO PEDDAPURAM 28 10004882 Saraswathy D 71 03017862 G Atchamamba 29 10005566 Saraswathi N 72 03018414 G Saraswathi 30 10005676 Laksmi Devamma Y 73 03018532 B Kameswara Rao 31 10006039 Meharun Bee 74 03018703 D Mariyamma 32 10006216 Satyavratha 75 03037645 K Hymavathi 33 10006335 Laksmi Devi J 76 03046944 N Maryratnabai 34 10006508 Savitri Bai E STO RAZOLE 35 10006678 Aruna T 77 03029754 K Anna Vajram 36 10007181 Lakshmidevimma M 78 03029969 T Sugunaratnam 37 10011176 Vanajamma J 79 03030087 T Sugunaratnam 38 10024511 Laxmi Devi G 80 03030399 N Chandra Rao 39 10024632 Rama Chancra 81 03030962 T Vijaya Lakshmi 40 10024763 Noor Jahan P 82 03057965 S Appa Rao 41 10028308 Nisar Ahamed T STO NIDADAVOLU 42 10028446 Fazulunisa Begum P 83 04014094 M Venkata Lakshmi 43 10028982 Annapurna J 84 04014559 P Govinda Sarma 44 10030689 Sunkamma T 85 04027427 K Nirmala

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Annexure-3.5.1 Statement showing misclassification of Class IV GPF Debits in to regular GPF (As referred to in Para 3.5.1) ABST DDO YEAR SA VR NO. AMT NAME A/C NO. MONTH DTO Ananthapur Jr. Civil Judge Dharmavaram 2016-17 5/1/2016 19 V-10030000001233 3,00,000 Lakshminarayan 121220170 Jr. Civil Judge Dharmavaram 2016-17 5/1/2016 19 V-10030000001234 2,00,000 K. Roshan 1212201 Judge, Family Court ,ATP 2015-16 11/1/2015 19 V-10010000039286 2,00,000 G. Srinivasa 1220201 Tahsildar, Raptadu 2015-16 7/1/2015 35 V-10010000015718 1,50,000 D.Beebi 121450103 EE R&B NH DnAnantapur 2014-15 8/1/2014 99 V-10010000020305 1,50,000 N Sivashankar 121420142 ADMN OFFICER PTC ATP 2014-15 7/1/2014 37 V-10010000015931 70,000 M Vanappa 1200127 A D of Sericulture Kalyandurg 2013-14 12/1/2013 89 V-10080000004748 65,000 Ram Bahadur 9901344 MO PHC Atmakur 2013-14 5/1/2013 51 V-10010000005089 1,64,000 BojjeNaik V 121090172 DFO ATP @ FRO Penukonda 2013-14 5/1/2013 83 V-10130000000619 40,000 Imamulu S 3333333 PRL G J College Madakasira ATP 2013-14 4/1/2013 45 V-10120000000267 50,000 S Shabana 120640179 D A O (W) PH ATP 2012-13 1/1/2013 53 V-10050000003956 60,000 S K JeelaniBasaha 55555555 HM Govt High School for Boys Kadiri 2012-13 12/1/2012 45 V-10070000011917 81,500 Venkatadri M 1234567 DT O ATP 2012-13 12/1/2012 61 V-10060000008916 80,000 ChinnaiahBabu A 120770111 A D, Sericulture HINDUPUR 2012-13 5/1/2012 89 V-10060000000978 75,000 Jagathsingh 120990120 A D (TECH) Archaeology and Museums 2012-13 4/1/2012 47 V-10010000002256 38,500 Sreeramulu K 120630104 Govt of AP ATP A D, Sericulture HINDUPUR 2011-12 3/1/2012 89 V-10060000012871 60,000 Man Bahadur 120990125 A A O O\o DyDir Social Wel ATP 2011-12 3/1/2012 61 V-10010000050218 23,500 Venkateswarlu G 120750409 Supdt. Govt Observation Home (B), ATP 2011-12 2/1/2012 61 V-10010000047355 20,700 Yemeelamma 120820174 Jr. Civil Judge, Rayadurg 2011-12 1/1/2012 19 V-10140000004233 1,50,000 H.K.Krishna Murthy 121220128 Dist. Forest Officer ATP 2011-12 1/1/2012 83 V-10010000040345 50,000 Rajasekhar Reddy R 1216012 DTO Vizianagaram Warden,BC(B)Hostel,Lakkavarapukota 4/2011 061 155 60,000 Warden,BC(B)Hostel,Lakkavarapukota 4/2011 061 154 24,000 VAS VD BARLI 2/2012 077 9686 1,16,948 VAS VD BAGGAMDORAVALASA 11/2011 077 5675 46,000 RDO VZM 5/2014 035 5241 1,00,000 PRL Govt.Jr.College,DENKADA 12/2012 045 4445 20,000 JT.DIR OF AGRI,VZM 12/2013 069 20869 65,000 MAHO,MPP,MENTADA 1/2014 077 5478 3,25,212 HM TWAUP SCHOOL,DOKISEELA 2/2014 061 12977 60,000 HM TWAH SCHOOL,TEKKABAI 1/2014 061 5116 1,52,568 DM&HO,VZM 7/2017 051 8344 3,92,925 DM&HO,VZM 8/2011 051 10968 31,000 AO,COLLECTOR’S OFFICE,VZM 4/2011 035 652 1,00,000 AD,AH,VH,S.KOTA 9/2016 077 3254 1,30,000 AD,AGRL,VZM-BGP 8/2015 069 2978 20,000 AD AH VH BOBBILI 2/2016 077 8635 1,40,000 DTO Chittoor Div. Co-op Officer, Tirupathi 2011-12 01.11.2011 18141 31,875 V Vittalamma 010-098-0109

EE Public Heath,Tirupathi 2011-12 01/01/2012 24568 44,000 E.Subbamma 010-106-0124

Prl. GovtDegree college, Karvetinagar 2011-12 01/11/2012 8452 40,000 L. Mohd Mustafa 010-064-0174

DTO Eluru SplDyColloctor (TW) K R Puram 3/2016 32,000 V Babu Rao, 004-075-3492

EE R&B BVRM 9/2016 1,20,000 B Nageswara Rao 004-142-3196

III Ad FTC BVRM 11/2013 1,47,000 P Rama Mohana Rao 004-122-2605

GBCBH No.2 Eluru 12/2012 2,00,000 T Venkateswara Rao 004-075-0511

HM GGHS Eluru 12/2012 1,00,000 P P V Ramana, 004-065-1718

HM TWAHS Polavaram 12/2013 80,000 K Shankaramma 004-075-0786

CCS UGPHC Koyyalagudem 12/2013 1,10,000 R HariBabu 004-109-2992

DTO Kadapa II Addl. Dist. Judge,Proddatur 12/2013 1,86,000 G VenkataSubba Reddy 011-122-0154

I Addl. Judl. 1st class Magistrate, Proddatur 12/2013 1,20,000 B Ayyavaraiah 011-122-0120

Dist. Judge,CDP 4/2013 1,10,000 S Venkata Munaiah 011-122-0179

AO, Dist. Police Office, CDP 3/2013 50,000 K Srinivasulu 011-120-0134

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DTO Ongole Warden,BC Girls Hostel,Ongole 11/2014 2,51,493 D Sarojini Devi

VAS,VD,Kondepalli 11/2013 71,000 V Venkateswarlu

Tahsildar,Cumbum 12/2013 86,000 M Chennakesavulu

Supdt,DistJail,Ongole 12/2013 2,00,000 R Umakantham

Sr.CivilJudge,Darsi 05/2013 40,000 J Mamatha

Prl.Govt.ITI for Boys,Ongole 09/2012 36,500 Koteswara Rao

MPDO,Naguluppalapadu 05/2012 35,741 B Srinivasa Rao

MO,PHC,Ammanabrolu 07/2013 5,715 A Yanadi

MO,Govt.Ayush Dispensary, Veeraraghavunikot 12/2013 55,680 V Baburaja

MO,Govt.AyushDispensary,Aredu 01/2013 84,000 M Ravanamma

Jr.EmploymentOfficer,Markapur 06/2015 52,500 M PedaPitchaiah

Jr.CivilJudge,Darsi 09/2015 94,200 SK Rasool

HWO,BC(B)Hostel,Kurichedu 05/2013 3,00,000 V Venkata Rao

FRO,SocialForestry,Ongole 02/2013 1,00,000 SA Khayyum

HM,Govt.High School, Ardhaveedu 07/2013 6 D Thirupathaiah

FRO,Giddaluru 03/2015 1,05,571 SK Masthan Shah

FRO,Giddaluru 03/2015 1,05,571 SK Masthan Shah

EE,PR,RWS Divn,Podili 02/2012 30,000 L Nageswara Rao

Divl.Co-op Officer,Ongole, 11/2012 90,000 M Madhavi

DFO,Giddaluru 04/2011 2,48,000 N Krishna Yadav

Asst. Director of Fisheries, Ongole 05/2013 80,000 G Ramu

Asst. Director of Fisheries, Ongole 07/2011 60,000 T Pullaiah

Asst. Director of Agri,Paruchuru 09/2012 1,92,385 Lakshmaiah

Warden,BCBH,Podili 12/2015 90,000 B Narisimham

DTO Guntur 04/2015 56,000 B Uma Maheswari 004-076-0136 03/2015 64,000 P JagaSrinu 004-076-0329 12/2013 2,00,000 ChKrupanandam 004-076-0147 01/2014 1,40,000 T Babu Rao 004-122-0147 12/2013 75,000 M Appa Rao 004-075-0385 12/2013 63,000 N Yedukondalu 004-145-0280 12/2013 45,000 K Dharmanna Dora 004-145-0167 03/2013 90,000 J HariKumari 004-061-0257 02/2012 1,15,000 K Rambabu 004-151-0120 04/2011 1,00,000 V Rambabu 004-122-0185 DTO Kurnool APSP Battallian, Kurnool 6/2016 75,000 Y Danaiah 013-120-0138 Total 87,70,090

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Annexure-3.5.2 Missing Debits in Class IV GPF accounts. (As referred to in Para 3.5.2) Sl Recovery of GPF advance Presumed Name of the GPF Subscriber GPF No No and No of instalments Debit ( ₹) DTO, Kurnool 1 Y. Danaiah 013-120-0138 2500 x 30 75,000 DTO, Srikakulam 2 L Rajeswara Rao 001-109-0356 4000 x 36 1,22,400 DTO, Visakhapatnam 3 D Mariyamma 003-109-1194 2000 x 25 50,000 4 MeesalaGovinda Rao 003-138-0151 1360 x 36 48,960 5 S Gopala Krishna 003-109-0673 4200 x 36 1,51,200 DTO, Machilipatnam 6 B Venkateswaramma 006-146-0209 5000 x 32 1,60,000 DTO Ongole 7 AnuparthiMathaiah 008-139-0257 7500 x 20 1,50,000 8 TelagathotiAdiah 008-101-0227 5228 x 36 1,88,204 9 Devi Rathamma 008-076-0221 12000 x 36 4,32,000 10 Dara Isaiah 008-077-0224 6800 x 36 2,44,800 11 S. V S Sesha Rao 008-090-0108 8000 x 36 2,88,000 DTO Vizianagaram 12 S Gowri Shankar Raju 002-160-0195 6000 x 30 1,80,000 Total 20,90,564

Annexure-3.5.3 Non recovery of GPF Temporary Advance Sanctioned (As referred to in Para 3.5.3) Sl.No Name of the Subscribers GPF A/c No Month of Drawal Amounts (₹) DTO Visakhapatnam 1 P.Prasada Rao 003-109-1179 9/2016 1,26,000 2 ShaikMadina 003-109-1208 11/2016 1,00,000 3 M V VSubrahmanyam 003-111-0106 12/2016 2,16,000 DTO Kurnool 4 Sri T. Siva Rao 013-016-0634 6/2016 1,00,000 DTO Vizianagaram 5 Koti Krishna Murthy 002-058-0112 6/2016 73,000 6 DatlaSanyasiRaju 003-049-0107 8/2016 2,00,000 7 Gouda Rajani 002-101-0239 6/2016 3,00,000 8 GarbhapuNarayanamma 002-075-0302 8/2016 1,00,000 9 Pilla Naidu Thaviti 002-077-0246 5/2016 1,05,000 10 Rongali Rama Rao 002-145-0123 7/2016 1,41,000 11 NemaniRaju Ganga 002-145-0171 10/2016 1,51,200 DTO Ongole 12 U Sri Rama Murthy 008-095-0185 7/2016 1,57,500 13 P Siva Kumari 008-102-0128 8/2016 80,000 14 Ch Guru Prasad 008-089-0138 8/2016 49,700 15 Y Narsamma 008-077-0315 8/2016 1,50,000 16 J Srinivasulu 008-160-0226 8/2016 1,00,000 Total 21,49,400

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Annexure-3.5.4 Details of Adverse balances in Class - IV GPF Accounts (As referred in para 3.5.4) Sl Name of the Subscriber GPF account Balance as Sl Name of the GPF Balance as No Number on date ( ₹) No Subscriber account on date ( ₹) Number DTO Ongole 59 Prasad.G 41080280 (-) 8350 1 P Venkateswarlu 008-101-0136 (-) 38,121 60 Malleswara Rao.K 41080290 (-) 60107 2 K Koteswara Rao 008-115-0102 (-) 236 61 Gangadhara Rao.K 41090128 (-) 4069 3 ChSreenivasulu 008-145-0232 (-) 4,24,930 62 Veerabadra Rao.I 41090142 (-) 22804 4 ChKatamaRaju 008-077-0142 (-) 2,189 63 Satyanarayana.K 41090143 (-) 11652 DTO Vizianagaram 64 Vijayalakshmi.V 41090175 (-) 58574 5 Eswara Rao 002-029-0103 (-) 73,922 65 Vijayalakshmi.V 41090175 (-) 62458 6 I Parvathi 002-075-0178 (-) 30,455 66 Vijayalakshmi.V 41090175 (-) 67892 7 P Chinnamma 002-075-0288 (-) 44,805 67 Vijayalakshmi.V 41090175 (-) 73799 8 N Saraswathi 002-077-0105 (-) 25,612 68 Vijayalakshmi.V 41090175 (-) 79734 9 S Appa Rao 002-077-0126 (-) 8,377 69 Bhagyavathi.L 41090229 (-) 7150 10 J Raghuramaih 002-077-0156 (-) 19,890 70 Prasad.N.R. 41090287 (-) 5584 11 T Bhujanga Rao 002-077-0209 (-) 24,372 71 Prasad.N.R. 41090287 (-) 6070 12 S Chinnammalu 002-106-0121 (-) 50,810 72 Kanaka Rao.M 41090374 (-) 5828 13 S Chinnammalu 002-106-0121 (-) 39,714 73 Mohana Rao.M 41090392 (-) 9706 14 D V Sanyasi Rao 002-109-0196 (-) 10,878 74 Mohana Rao.M 41090392 (-) 7996 DTO Eluru 75 Mohana Rao.M 41090392 (-) 8692 15 Y Venkateswara Rao 04-150-2094 (-) 38,318 76 Mohana Rao.M 41090392 (-) 9391 DTO, Machilipatnam 77 Yesu Ratnam.U 41090459 (-) 12243 16 P. Nageswara Rao 006-075-0581 (-) 1,114 78 Satyanarayana.ChVV 41090482 (-) 3147 17 G. Sambasiva Rao 006-095-0161 (-) 18,612 79 Poli Raju.A 41090527 (-) 14132 18 T Narayanamma 006-109-0148 (-) 2,04,294 80 David Raju.S 41090718 (-) 2457 19 G. Visweswara Rao 006-077-0189 (-) 77,973 81 Satya Vani.K 41090719 (-) 292 20 K LakshmanaSwamy 006-026-0126 (-)17059 82 Adinarayana Murthy.R 41220122 (-) 27884 21 RVS Satyanarayana 006-109-0404 (-)11030 83 Lakshmana Rao.G 41420108 (-) 6803 22 K Koteswara Rao 006-109-0669 (-)23,023 84 Sreerama Murthy.K 41450141 (-) 20060 23 Nirmala 006-109-0484 (-)11,234 85 Papa Rao.G 41450315 (-) 1305 DTO, Visakhapatnam 86 Raju.K 41450359 (-) 17103 24 R.SamVijaya Kumar 003-109-0741 (-) 54,083 87 Suryanarayana.A 41450407 (-) 3651 25 Bandi Kumar 003-109-1093 (-) 12,575 88 Venu Gopala Rao.P 41450477 (-) 11250 26 K.ChandraSekhar 003-109-1218 (-) 4,331 89 Napolean.R 41460123 (-) 9558 27 Pangi Kamala 003-059-0147 (-) 21,121 90 Krishna Rao.V 41460158 (-) 38904 28 R.SamVijaya Kumar 003-109-0741 (-) 54,083 91 Krishna Rao.V 41460158 (-) 42289 DTO Kakinada 92 Krishna Rao.V 41460158 (-) 45968 29 Syam Sunder.J 40610203 (-) 25094 93 Krishna Rao.V 41460158 (-) 49665 30 Satyanarayana.K V V 40650116 (-) 2502 94 Satyanarayana.K.V.V 41460171 (-) 369 31 Bhushana Rao.S 40650117 (-) 16641 95 Subbaraju.V 41470107 (-) 12369 32 Bhushana Rao.S 40650117 (-) 16970 96 Subba Rao.D 41470164 (-) 10180 33 Munikantham.A 40750166 (-) 935 DTO Guntur 34 Yesu Ratnam.P 40750411 (-) 32309 97 P.Satyanarayana 70950106 (-) 3451 35 Yesu Ratnam.P 40750411 (-) 6312 98 Bhukyabalojinaik 70950235 (-) 8187 36 Appa Rao.L 40750494 (-) 113863 99 M Samuel John 71010245 (-) 220 37 Subba Lakshmi.G 40750498 (-) 80385 100 I.Vasundara Devi 71090112 (-) 1169 38 Chandra Sekhar.K 40750526 (-) 10483 101 Y.Venkateswararao 71090354 (-) 43120 39 Chandra Rao.K 40750597 (-) 1011 102 K.Chinnaiah 71090360 (-) 16252 40 Chandra Rao.K 40750597 (-) 13070 103 P Veeramma 71091082 (-) 42428 41 Yesu Dasu.T 40750610 (-) 9435 104 Sk.Yasmin Sultana 71091119 (-) 2545 42 Appa Rao.S 40760240 (-) 20348 105 Nageswarrao 71091139 (-) 39769 43 Appa Rao.S 40760240 (-) 11285 106 K.Bramhachary 71120134 (-) 77 44 Appa Rao.S 40760240 (-) 12267 107 S.Elisha 71220214 (-) 26303 45 Appa Rao.S 40760240 (-) 13334 108 V Srinivasarao 71220340 (-) 55020 46 Appa Rao.S 40760240 (-) 14406 109 S Saiprasad 71220355 (-) 32065 47 Krishna Reddy.V 40760349 (-) 1925 110 K.Devaiah 71450250 (-) 89003 48 Ganga Raju.V 40840102 (-) 49776 111 S.Kondaiah 71450381 (-) 29989 49 Krishna Rao.M.V 40900101 (-) 7415 112 Vsambasivarao 71460218 (-) 158 51 Appa Roa.K 40950114 (-) 332 113 K.Rambabu 71470109 (-) 77 52 Maxwell.M.J 40980105 (-) 13682 114 K.Rambabu 71470109 (-) 16183 53 Ram Mohana Rao.V 41010226 (-) 16636 115 K.Rambabu 71470109 (-) 11300 54 Ram Mohana Rao.V 41010226 (-) 7232 116 K.Rambabu 71470109 (-) 3744 55 Rambabu.P 41010263 (-) 86655 117 K.Rambabu 71470109 (-) 4070 56 G.V. Narasayamma 41010365 (-) 6433 118 K.Rambabu 71470109 (-) 4424 57 Valli Babji.P 41080163 (-) 12981 119 K.Rambabu 71470109 (-) 4809 58 Satyanarayana.B 41080166 (-) 2721 120 K.Rambabu 71470109 (-) 5196 Total (-) 32,36,643

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Annexure-3.5.5

Statement showing non transfer of Class IV GPF balances to Class III GPF (As referred to in Para 3.5.5 )

Sl Name of the Subscriber Designation GPF A/c No. Name of the Designation GPF A/c No. Subscriber DTO Ananthapur 1 A Jalander Reddy Jr. Acct. 012-054-0107 46 Dabbiru Ramesh VAssistant 002-101-0206 2 M Radha Jr. Asst. 012-084-0135 47 PillaAnasuya RA 002-064-0110 3 G Satyanarayana Jr. Asst. 012-122-0160 48 PathivadaSrinivasa Rao RA 002-064-0126 4 G Venkateswarlu Steno/Typist 012-122-0228 49 Buyyana Krishna Rao JrAsst 002-146-0140 5 Haji FouziyaBanu Typist 012-122-0248 50 KottiSrinivara Rao JrAsst 002-146-0146 6 A Samba Siva Raju Jr. Asst. 012-122-0217 51 Rongali Rama Rao JrAsst 002-145-0123 7 P Fakrulla Sr. Asst 012-145-0329 52 NemaniRaju Ganga Sr. Asst 002-145-0171 8 K IqbalBasha Jr. Asst. 012-138-0140 DTO Ongole 9 Mangala Muni Swamy Jr. Asst. 012-138-0128 53 MadalaBrahmaiah JrAsst 008-058-0117 10 T Srinivasulu Jr. Asst. 012-139-0110 54 Rebbavarapu Ramesh RO 008-058-0101 11 P MahaboobBasha Jr. Asst. 012-103-0120 55 MarripudiAnjaneyulu RO 008-058-0103 12 V Lalithamma Jr. Asst. 012-146-0154 56 ShaikAsifAhmammed RA 008-064-0159 13 B VenkateshBabu Jr. Asst. 012-146-0121 57 J Venkata Koteswaramma RA 008-064-0187 14 B Uma Devi Jr. Asst. 012-146-0141 58 P Venkataseshaiah Sr. Asst 088-109-0113 15 R Viswa Prasad Jr. Asst. 012-146-0142 DTO Eluru DTO Kakinada 59 P Ram Babu Sr. Asst 004-151-1346 16 P Srinivas Jr. Asst 004-109-0465 60 V Kanaka Durga Sr. Asst 004-143-1132 17 V Sailaja Sr. Asst 004-143-0105 61 T R Ratna Kumar Sr. Asst 004-145-3505 18 K Srinivas Sr. Asst. 004-146-0124 62 L Bhaskara Rao JrAsst 004-064-2627 19 P Lakshmi Sr. Asst. 004-146-0148 63 S Venkateswara Rao JrAsst 004-065-1636 20 Y Rama laxmi Sr. Asst. 004-146-0200 64 V Appa Rao JrAsst 004-160-2939 21 P Bhramarambika Devi Sr. Asst. 004-084-0123 65 K Syamala Devi JrAsst 004-090-3541 22 B Susheela Sr. Asst. 004-146-0202 66 B Durga Rao JrAsst 004-090-3276 23 S David Raju Jr. Asst. 004-109-0718 67 P Rama Krishna JrAsst 004-109-3367 24 G S C Bhaskara Tarzan Jr. Asst. 004-061-0148 DTO Kadapa 25 ShaikPhayazBasha Jr. Asst. 004-145-0541 68 R Rajasekhar JrAsst 011-122-0112 DTO Guntur ID Nos 69 V Hazarataiah Sr. Asst 011-089-0110 26 T. V Naga Bhushanam Sr. Asst 0631006 70 S Ramanjaneyulu Sr. Asst 011-122-0116 27 P. Vishnu Vardhan Rao Sr. Asst 0500101 71 G Narayana ABOfficer 011-160-0156 28 Ch. VenkataPulla Rao Sr. Asst 0720006 72 S Chinnagangaiah ABOfficer 011-160-0151 29 Ch. Rama Rao Sr. Asst 0634468 73 P Chennarayulu FBO 011-160-0140 30 S. Mallikarjuna Rao Sr. Asst 0615984 31 M.S. Venkateswarlu Sr. Asst 2544633 32 Lakshmi SivaKumari Ch Typist 003-058-0254 33 Seshubabu V JrAsst 003-145-0250 34 Lakshmana Das K Jr.Asst/Typist 003-075-0298 35 Anand K. Jr.Asst /BC 003-138-0159 36 VenkataRamana K FSOfficer 003-160-0239 37 Simhadri K FSOfficer 003-160-0244 DTO Vizianagaram 38 KoyyaSatyavaraha Kumar MHS(M) 003-109-0969 39 SaripalliAppa Rao Sr. Asst 003-049-0199 40 Geddada Ganesh LSAssistant 002-101-0223 41 TumurothuDiwakara Rao RA 002-065-0120 42 MamidiSivannarayana FSOfficer 002-160-0190 43 BodduRamana Murthy JrAsst 002-151-0118 44 Deesari Jaya Prakas Dora JrAsst 002-075-0186 45 Nakkella Rao Prakash Warden 002-077-0108

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Annexure-3.6.1 List of cases of Irregular payment of Risk Allowance (As referred to in Para 3.6.2 ) Name of Name of Employee Designation Emp ID Period of drawl Amount STO/DTO Sri/Smt No. in ₹ From 05/2014 to 04/2015 at ₹75/- (12 m x ₹75= ₹900) + STO, Sri KSK Chaitanya Lab. Tech 0126271 from 05/2015 to 06/2016 ( 14 Anakapalli-east PHC, Chuchukonda Gr.II 2,300 m x ₹100/= ₹1400) = ₹2300

T.Vijaya Kumar Lab. Tech From 04/2015 to 11/2017 @ 0547840 PHC Agiripalli Gr-II ₹75/- (32 m x ₹75= ₹2,400) 2,400

From 04,5,10,11,&12/2015 @ STO, Nuzvid Y.Srinivada Lab. Tech 0500674 ₹75/- (5 m x ₹75= 375 PHC Erada Gr-II ₹375)

V.Narayana Reddy Lab. Tech From 06/2016 to 11/2017 @ Govt.TBClinic, 0546134 1,350 Gr-II 75/- (18 m x 75= 1,350) Nuzvid ₹ ₹ ₹ From 01/2015 to 03/2016 at ₹75/- (15 m x ₹75= Lab. Tech ₹1125) + from 04/2016 to V.Sankara Rao 2212106 3,425 Gr.II 02/2018 at ₹100/-pm (23m x ₹100/ = ₹2300) = DTO ₹3425 Vizianagaram From 01/2015 to 03/2016 at ₹75/- (15 m x ₹75= ₹1125) + from 04/2016 to G.Joseph Lab. Tech 2203300 3,425 02/2018 at ₹100/-pm (23m x ₹100/ = ₹2300) = ₹3425

Sri. P. Mahesh June 2017 to December Sweeper 0809659 700 PHC Aluru 2017 STO Kovvuru G. Prasad Rao Lab September 2017 to February - 900 PHC Haripalem Technician 2018

Total 14,875

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Annexure-3.6.2 Details of inadmissible Uniform Maintenance Allowance paid to the officials at DTOs/STOs (As referred to in Para 3.6.3)

Name of Employees Designation Employee Period of drawl Amount Sri/Smt ID No. in ₹ STO, Kotauratla. PHC Makavarapalem S.AppalaKonda MPHS(M) 0223522 From 03/2017 to 10/2017 (8 m x ₹150= ₹1200) 1200 G.VenkataRamanaBabu MPHS(M) 0237259 From 03/2017 to 10/2017 (8 m x ₹150= ₹1200) 1200 S.Govinda Rao MPHS(M) 0237314 From 03/2017 to 10/2017 (8 m x ₹150= ₹1200) 1200

B.Daniel Kumar MPHS(M) 0243141 From 02/2017 to 5/2017 (4 m x ₹150= ₹600) 600 G.AppalaSwamy MPHS(M) 0228824 From 06/2017 to 9/2017 (4 m x ₹100= ₹400) 400 PHC,Nathavaram BRGSN Murthy MPHS(M) 0237320 From 01/2015 to 10/2017 (34 m x ₹100= ₹3400) 3400 DVSSPrasada Rao MPHS(M) 0229972 From 01/2015 to 10/2017 (34 m x ₹100= ₹3400) 3400 G.AppalaSwamy MPHS(M) 0228824 From 01/2015 to 5/2017 (29 m x ₹100= ₹400) 2900 I.Ramachandra Rao MPHS(M) 0243020 From 06/2017 to 10/2017(5 m x ₹150=₹750) 750 STO, Chintapalli PHC Darakonda Ch.Nageswara Rao MPHS(M) 0237319 From 03/2015 to 8/2015 (6 m x ₹100= ₹600) 3,450 From 9/15 to 3/2017 (19 m x ₹150=2850 PHC Lothugedda K.SatyaVara Prasad MPHS(M) 0237262 From 01/2015 to 10/2017 (34 m x ₹100= ₹3400) 3,400 PHC Tajangi K.Venkateswarlu MPHS(M) 0228832 From 03/2015 to 12/2015 (10 m x ₹100= ₹1000) 1,000 STO, Araku PHC Ananthagiri D.Balanna Dora MPHS(M) 0223429 From 3/2015 to 7/2015 @ ₹100/-(5 m x ₹100= ₹500) 500 PHCKilloguda T.Nageswara Rao MPHS(M) 0224024 From 3/2015 to 11/2015 @ ₹100/-(9 m x ₹100= ₹900) 3600 From 12/2015 to 5/2017 @ ₹150/-(18 m x 150=2700) K. Lakshmaiah. MPHS(M) 0223043 From 3/2015 to 8/2015 @ ₹100/-(6 m x ₹100= ₹600) 4500 From 9/2015 to 10/2017 @ ₹150/-(26 m x 150=3900) PHC,Ganela R.Raja Rao MPHS(M) 0223428 From 3/2015 to 11/2015 @ ₹100/-(9 m x ₹100= ₹900) 4350

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From 12/2015 to 10/2017 @ ₹150/-(23 m x 150=3450) PHCBheemavaram E.Srinivasa Rao MPHS(M) 0226543 From 03/2015 to 8/2015@ ₹100/- (6 m x ₹100= ₹600) 1650 From 09/2015 to 3/2016@ ₹150/- (7m x ₹150=1050) PHC Lungoporthi S.Rajendra Prasad MPHS(M) 0202230 From 6/2017 to10/2017@ ₹100/- (5 m x ₹100=500) 500 PHC Dumbriguda M.Prabhakara Rao MPHS(M) 0213083 From 2/2015 to 12/2015@ ₹100/- (11 m x ₹100=1100) 3650 From 1/2016 to 5/2017@ ₹150/-(17 m x 150=2550) P.Sambasiva Rao MPHS(M) 0247646 From 6/2017 to 10/2017(5 m x ₹150=750) 750 PHC Madaguda PV Ramana From 3/2015 to 12/2015@ ₹100(10 m x ₹100=1000) 4300 From 1/2016 to 10/2017(22 m x ₹150=3300) T.Nageswara Rao MPHS(M) 0224024 From 6/2017 to 10/2017(5 m x ₹150=750) 750 STO Paderu PHC Minumuluru K.Subramanyam MPHS(M) 0213097 From 4/2017 to 10/2017 @ ₹150/-(7 m x ₹150= ₹1050) 1050 B.Chittibabu MPHS(M) 0213114 From 4/2017 to 10/2017 @ ₹150/-(7 m x ₹150= ₹1050) 1050 RVV Satyanarayana MPHA(M) 0228895 From 4/2017 to 6/2017 @ ₹100/-(3 m x ₹100= ₹300) 900 From 7/2017 to 10/2017 @ ₹150/-(74m x ₹150= ₹600) PHCMunchengput J.Venkata Rao MPHS(M) 0247112 From 02/2017 to 10/2017 (9 m x ₹150= ₹1350) 1350 J Mohan MPHS(M) 0247704 From 02/2017 to 10/2017 (9 m x ₹150= ₹1350) 1350 PHC,Uppa G.Simhadri MPHS(M) 0247149 From 03/2017 to 10/2017 (8 m x ₹150= ₹1200) 1200 PHCHukumpeta K.Mahesh MPHS(M) 0213113 From 03/2015 to 12/2015 (10 m x ₹100= ₹1000) 3100 From 01/2016 to 2/2017(14 m x ₹150= ₹2100) M.SanjeevaPatrudu MPHS(M) 0247645 From 03/2015 to 12/2015 (10 m x ₹100= ₹1000) 3100 From 01/2016 to 2/2017(14 m x ₹150=2100 PHC Pedabayalu V.Binguraju MPHS(M) 0246764 From 2/2015 to10/2017(33 m x ₹100=3300) 3300 J Mohan MPHS(M) 0247704 From 2/2015 to10/2017(33 m x ₹100=3300) 3300 PHC Gomangi P.Sambasiva Rao MPHS(M) 0247646 From 3/2017 to 5/2017(3 m x ₹150=450) 450 N PurushothamRaju MPHS(M) From 6/2017 to 10/2017(5 m x ₹150=750) 750 PHC Edulapalem

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M.Prabhakara Rao MPHS(M) 0213083 From 6/2017 to 10/2017(5 m x ₹150=750) 750 PHC Edulapalem U.SeetharamaRaju MPHS(M) 0247706 From 07/2016 to 10/2017(16 m x ₹150=2400) 2400 Dist.MalariaOffice,Paderu OSimhachalam MPHS(M) 0247644 From 03/2015 to 12/2016(22 m x ₹100=2200) 3700 From 01/2017 to 10/2017(10 m x ₹150=1500) Divisional STO, Vijayawada-West PHC Penamaluru R. Raghava Reddy MPHS(M) 0415929 From 03/2015 to 11/2017 (33 m x ₹100= ₹3300) 3300 P Ravindranath Tagore MPHS(M) 0500603 From 03/2015 to 11/2017 (33 m x ₹100= ₹3300) 3300 U V PurushothamRaju MPHS(M) 0540097 From 03/2015 to 11/2017 (33 m x ₹100= ₹3300) 3300 K Anil Kumar MPHS(M) 0547770 From 03/2015 to 03/2016 (13 m x ₹100= ₹1300) 1300 G Raghavendra Rao MPHS(M) 0500602 From 09,10,11/2017 (3 m x ₹100= ₹300) 300 STO, Avanigadda Nagayalanka A Subrahmanyam MPHS(M) 0508336 From 03/2015 to 11/2015 (9 m x ₹100= ₹900) 1,950 From 12/15 to 6/2016 (7 m x ₹150=1050) Ch Sridhar MPHS(M) 0500555 From 03/2015 to 11/2015 (9 m x ₹100= ₹900) 2400 From 12/15 to 9/2016(10 m x ₹150=1500) K Nageswara Rao MPHS(M) 0508364 From 03/2015 to 11/2015 (9 m x ₹100= ₹900) 2250 From 12/15 to 8/2016 (9 m x ₹150=1350) DTO, Visakhapatnam AM Unit,Gajuwaka U Hari Krishna MPHS(M) 0204154 From 03/2015 to5/2017 @ ₹100/- (27 m x ₹100= ₹2700) 2,700 PJMRP.Naidu MPHS(M) 0204415 From 03/2015 to3/2017 @ ₹100/- (25 m x ₹100= ₹2500) 2,500 MSP Kumar MPHS(M) 0204436 From 03/2015 to10/2017 @ ₹100/- (32 m x ₹100= ₹3200) 3,200 G Srinivas MPHS(M) 0204439 From 03/2015 to3/2017 @ ₹100/- (25 m x ₹100= ₹2500) 2,500 K SathiRaju MPHS(M) 0221449 From 03/2015 to5/2017 @ ₹100/- (27 m x ₹100= ₹2700) 2,700 B Dhanorjai MPHS(M) 0223044 From 03/2015 to10/2017 @ ₹100/- (32 m x ₹100= ₹3200) 3,200 B Babu Rao MPHS(M) 0223589 From 03/2015 to10/2017 @ ₹100/- (32 m x ₹100= ₹3200) 3,200 GV Narayana MPHS(M) 2222426 From 03/2015 to10/2017 @ ₹100/- (32 m x ₹100= ₹3200) 3,200 B Prasad MPHS(M) 0204153 From 03/2015 to10/2017 @ ₹100/- (32 m x ₹100= ₹3200) 3,200 S Demudu Naidu MPHS(M) 0231726 From 07/2016 to10/2017 @ ₹125/- (16 m x ₹125= ₹2400) 2,000 RHC,Simhachalam B Srinivasacharyulu MPHS(M) 0105465 From 07/2016 to3/2017 @ ₹100/- (9 m x ₹100= ₹900) 900 STO, Venkatagiri

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PHC GK Palli Ch. Srininvas Rao OS 0830306 From 06/2014 to 12/2015 (19 m x ₹50= ₹950) + From 01/2016 to 03/2016 (3 m x ₹100= ₹300)+ From 04/2016 to 05/2017 (14 m x ₹150= ₹2100) 3350 B. Sairam Kishore MPHS(M) 0833929 From 11/2014 to 03/2016 (17 m x ₹100= ₹1700) + From 04/2016 to 4,850 12/2017 (21 m x ₹150= ₹3150) PHC Balayapalli K.NavamanTransferred to OS 0829483 From 03/2015 to 05/2015 (3 m x ₹50= ₹150) and from 06/2015 to 06/2016 2,100 Gosha Hospital VKR ( ₹150 x 13 m) = 1950 SK Vaheed OS 0830396 from 06/2017 to 12/2017 ( ₹150 x 7 m) = 1050 1050 STO, Gudur PHC Chennur M.Mohan MPHEO 0736390 From 07/2016 to 5/2017 (11 m x ₹75= ₹825 825 K.Siva Prasad MPHS(M) 0800623 From 04/2015 to 05/2017 (26 m x ₹100= ₹2600) 2600 PHC Chillakuru Ch. Ravi Kumar MPHS (M) 0827847 From 03/2017 to 12/2017 (10 m x ₹100= ₹1000) 1000 PHC Griddaluru T. Rajaiah MPHEO 0802894 From 03/2017 to 12/2017 (10 m x ₹34= ₹340) 340 STO, Vakadu UGPHC Balireddypalem N.Ravindra MPHS(M) 0802744 From 04/2017 to 12/2017(9 m x ₹100= ₹900 900 MV Sathya HEO 0720857 From 04/2017 to 12/2017 (9 m x ₹100= ₹900 900 MPHC Chittamuru AVS Rajagopal MPHS (M) 0833910 From 03/2015 to 6/2015 (4 m x ₹100= ₹400) + From 7/2015 to 2/2017 3400 (20 m x ₹150= ₹3000)=3400 D. Subbaramaiah OS 0838995 From 03/2015 to 6/2015 (4 m x ₹50= ₹200) + From 7/2015 to 5/2017 1925 (23 m x ₹75= ₹1725)=1925 DTO, Nellore District TB Control Officer, Nellore Sk. Basheer MPHS(M) 0827702 From 03/2015 to 06/2016 (16 m x ₹34= ₹544) 544 G.Sudhakar Reddy MPHS(M) 08727852 From 03/2015 to 01/2018 (35 m x ₹100= ₹3500) 3500 N.Krupanandam Driver 0801905 From 03/2015 to 06/2017 (28 m x ₹34= ₹952/-) 952 J.Sumathi OS 0806603 From 03/2015 to 01/2018 (35 m x ₹34= ₹1190) 1190 G.Brahmaiah MPHS (M) 0825910 From 03/2015 to 06/2017 (28 m x ₹34= ₹952/-) 952 Ch.Jagan Mohan MPHS(M) 0645915 From 03/2015 to 06/2017 (28 m x ₹34= ₹952/-) 952 MRao .Srinivasa MPHS(M) 0802011 From 03/2015 to 06/2017 (28 m x ₹34= ₹952/-) 952 P.Rami Reddy MPHS(M) 0802743 From 03/2015 to 01/2018 (35 m x ₹34= ₹1190) 1190 C.Ramakrishna MPHS(M) 0808645 From 03/2015 to 01/2018 (35 m x ₹34= ₹1190) 1190

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K.Sreenivasulu MPHS(M) 0816912 From 03/2015 to 06/2016 (16 m x ₹34= ₹544) 544 B.Venkateshwarlu MPHS(M) 0821653 From 03/2015 to 01/2018 (35 m x ₹34= ₹1190) 1190 Sk.GajulaNoushadBabu MPHS(M) From 06/2016 to 01/2018 (20 m x ₹150= ₹3000) 3000 P. Penchalaiah MPHS(M) 0801986 From 06/2016 to 01/2018 (20 m x ₹100= ₹2000) 2000 L.Seetharamaiah MPHS(M) From 06/2017 to 01/2018 (8 m x ₹100= ₹800) 800 District Malaria Officer, Nellore T.Purnachandra Rao OS 0625034 From 03/2015 to 01/2018 (35 m x ₹34= ₹1190) 1190 AravaMarck MPHA(M) 0838661 From 03/2015 to 12/2017 (34 m x ₹100= ₹3400) 3400 P.Venkata Rao OS/MPHEO 0639540 From 07/2016 to 01/2018 (19 m x ₹50= ₹950) 950 A.Murali HEO 0730198 From 06/2016 to 01/2018 (20 m x ₹100= ₹2000) 2000 PHC Iskapalem P.Narayana Rao MPHEO 0801908 From 07/2016 to 01/2018 (19 m x ₹34= ₹646) 646 PHC Muthukura N.Yesuratnam OS 0801907 From 03/2016 to 06/2017 (16 m x ₹34= ₹544) 544 PHC Allipuram M.Penchala Rao MPHS(M) 0827693 From 03/2015 to 01/2018 (35 m x ₹100= ₹3500) 3500 S.Prasad MPHA(M) 0808885 From 07/2016 to 01/2018 (19 m x ₹100= ₹1900) 1900 PHC Varigonda PC Narayana Reddy MPHEO 0734084 From 07/2016 to 01/2018 (19 m x ₹100= ₹1900) 1900 CHC Venkatachalam MV SubbaRaju MPHA(M) 0821652 From 03/2015 to 05/2017 (27 m x ₹34= ₹918) 918 J.Leela Krishna MPHA(M) 0822019 From 03/2015 to 06/2017 (28 m x ₹34= ₹952) 952 GD PHC Kodur T.Venkataramanaiah Watchman 0837303 From 03/2015 to 01/2018 (35m x ₹50= ₹1750) 1750 STO, Kavali PHC Kovurupalli P.Brahmanandam MPHEO 0801828 From 03/2015 to 03/2016 (13 m x ₹100= ₹1300) + From 4/2106 to 6/2016 ( 1750 3m x ₹150 = ₹450) = 1750 M.Venkateshwarlu MPHS(M) 072858 From 02/2015 to 03/2016 (14 m x ₹100= ₹1400) + from 4/2016 to 7/2017 3800 (16m x ₹150 = ₹2400)= ₹3800 E.Venkaiah MPHS (M) 0832668 From 02/2015 to 03/2016 (19 m x ₹100= ₹1900/-) + from 9/2016 to 4150 11/2017 (15m x ₹150 = ₹2250)= ₹ 4150 S.Sreelakshmi MPHEO 0730648 From 03/2015 to 06/2015 (4 m x ₹100= ₹400) + from 4/2016 to 11/2017 3400 (20 m ₹150= ₹3000)= ₹,3400 K.Krishna Reddy MPHEO 0821709 From 02/2017 to 11/2017 (10 m x ₹150= ₹1500/-) 1500 PP Unit Kavali Vasanthamma P Sweeper 0810510 From 03/2015 to 11/2015 (9 m x ₹100= ₹900) + from 12/2015 to 06/2017 3750

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(19 mx ₹150= ₹2850)= ₹,3750 STO, Kandukur PHC Machavaram GVV Prasad Rao MPHEO 0731097 From 03/2015 to 7/2015 (5 m x ₹100= ₹500/- + from 8/2015 to 01/2018 @ 5000 ₹150/- (30m x ₹150 = ₹4500/-) = ₹5,000 B.Suresh MPHS(M) 0801919 From 03/2015 to 11/2016 (21 m x ₹100= ₹2100/- + from 12/2016 to 4200 01/2018 @ ₹150/- (14m x ₹150 = ₹2100/-) = ₹4,200 K.Balaraju MPHA(M) 0703088 From 03/2015 to 11/2016 (21 m x ₹100= ₹2100/- + from 12/2016 to 4200 01/2018 @ ₹150/- (14m x ₹150 = ₹2100/-) = ₹4,200 M.Srinivasa Rao MPHS(M) 070 From 03/2015 to 11/2016 (21 m x ₹100= ₹2100/- + from 12/2016 to 4200 01/2018 @ ₹150/- (14m x ₹150 = ₹2100/-) = ₹4,200 PHC VV Palem NV Sateesh MPHS (M) 0819019 From 03/2015 to 11/2015 (9 m x ₹100= ₹900/- + from 12/2015 to 01/2018 4800 @ ₹150/- (26m x ₹150 = ₹3900/-) = ₹4,800 B.Ashok MPHS (M) 0808890 From 03/2015 to 04/2016 (14 m x ₹100= ₹1400/- + from 05/2016 to 1700 06/2016 @ ₹150/- (2 m x ₹150 = ₹300/-) = ₹1,700 SkIbraheemBadha MPHA (M) 0730199 From 03/2015 to 04/2016 (14 m x ₹100= ₹1400/- + from 05/2016 to 3350 05/2017 @ ₹150/- (13m x ₹150 = ₹1950/-) = ₹3,350 PHC Sngarayakonda K.VenkataGopal MPHS (M) 0834063 From 03/2015 to 10/2015 (8 m x ₹100= ₹800/- + from 11/2015 to 01/2018 4850 @ ₹150/- (27m x ₹150 = ₹4050/-) = ₹4,850 Syed Masood Ali MPHS (M) 0730915 From 03/2015 to 11/2015 (9 m x ₹100= ₹900/- + from 12/2015 to 01/2018 4800 @ ₹150/- (26m x ₹150 = ₹3900/-) = ₹4,800 A.PrasanthaRaju OS --- From 08/2016 to 01/2018 (18 m x ₹34= ₹2412/- 612 PHC Kamepalli G.Nageswara Rao MPHS(M) 0645891 From 03/2015 to 01/2018 (35 m x ₹100= ₹3500/- 3500 Sk. Sajida Begum OS 0750168 From 03/2015 to 10/2017 (32 m x ₹34= ₹1088/- 1088 Sd. Akbar Basha MPHEO 0730983 From 07/2016 to 01/2018 (19 m x ₹150= ₹2850/- 2850 PHC Kondepi P.ThirupathiSwamy Pharmacist 070 From 03/2015 to 5/2017 @ ₹100/- pm Excess by ₹25/- (27 m x ₹25= 675 ₹900/- D.Venkateshwar Rao MPHS(M) 0640201 From 03/2015 to 6/2015 (4 m x ₹34= ₹136/- + from 7/2015 to 6/2017 @ 2536 ₹100/- (24m x ₹100 = ₹2400/-) = ₹25 36/- Ch.Srinivasulu MPHS(M) 0738743 From 03/2015 to 01/2018 (35 m x ₹100= ₹3500/- 3500 K.Lakshminarsimha MPHS(M) 0731231 From 06/2017 to 01/2018 (8 m x ₹100= ₹800/- 800 PHC Ponnaluru Sk.Masthanvali LT 0731679 From 03/2017 to 6/2017 @ ₹100/- pm Excess by ₹25/- (4 m x ₹25= 100 ₹100/-

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G.Marikumari OS 0743456 From 03/2017 to 01/2018 (11 m x ₹100= ₹1100/- 1100 K.Ramchandranaidu MPHS(M) 0606396 From 03/2017 to 01/2018 (11 m x ₹100= ₹1100/- 1100 D.Sreenivasa Rao MPHS(M) 0629622 From 03/2017 to 01/2018 (11 m x ₹150= ₹1650/- 1650 PHC Gudlur S.Ch.Rama Rao MPHS(M) 0707119 From 03/2015 to 6/2015 (4 m x ₹100= ₹400/- + from 7/2015 to 02/2017 @ 3400 ₹150/- (20m x ₹150 = ₹3000/-) = ₹3,400 P.Lakshminarayana MPHS(M) 0718923 From 03/2015 to 5/2016 (15 m x ₹100= ₹1500/- + from 6/2016 to 01/2018 4500 @ ₹150/- (20m x ₹150 = ₹3000/-) = ₹4,500 K.Prasad Reddy APMO 0734080 From 06/2017 to 07/2017 (2 m x ₹150= ₹300/- 300 DTO, Ongole District Malaria Officer, Ongole D.Suvarna Paul MPHEO 0718618 From 03/2017 to 01/2018 (11 m x ₹150= ₹1650) 1650 Ch.Omakar MPHEO 0702651 From 03/2017 to 01/2018 (11 m x ₹150= ₹1650) 1650 M.Bhupathi Rao MPHEO 0619095 From 03/2017 to 01/2018 (11 m x ₹150= ₹1650) 1650 B.Nagarjuna MPHEO 0720872 From 03/2017 to 01/2018 (11 m x ₹150= ₹1650.) 1650 T.TulasiPrasada Rao MPHEO 0723023 From 03/2017 to 06/2017 (4 m x ₹150= ₹600.) 600 P.DolaHarinath MPHEO 0727101 From 03/2017 to 01/2018 (11 m x ₹150= ₹1650) 1650 P.Sivaramaiah MPHEO 0731685 From 03/2017 to 01/2018 (11 m x ₹150= ₹1650) 1650 Ch. SeshuBabu MPHS(M) 0720329 From 03/2017 to 01/2018 (11 m x ₹150= ₹1650.) 1650 Sk.Abu-Saleha MPHEO 0725835 From 03/2017 to 01/2018 (11 m x ₹150= ₹ 1650.) 1650 J.VijayaBhaskar MPHEO 0742657 From 03/2017 to 01/2018 (11 m x ₹150= ₹1650) 1650 P.Brahmanandam MPHEO 0801828 From 03/2017 to 01/2018 (11 m x ₹150= ₹1650) 1650 Sk.AbdulMajeed MPHEO 0823682 From 03/2017 to 01/2018 (11 m x ₹150= ₹1650) 1650 P.Yedukondala Rao MPHEO 0619115 From 03/2017 to 01/2018 (11 m x ₹150= ₹1650) 1650 B.Ch. BalaKotaiah MPHA(M) 0703306 From 03/2017 to 5/2017 (03 m x ₹150= ₹450) 450 G.Ravi Kumar MPHA(M) 0718570 From 03/2017 to 5/2017 (03 m x ₹150= ₹450) 450 V.Rama Mohan MPHA(M) 0720288 From 03/2017 to 5/2017 (03 m x ₹150= ₹450) 450 A.Chennaiah MPHS(M) 0725910 From 03/2017 to 01/2018 (11 m x ₹150= ₹1650.) 1650 M.Raghavendra Rao MPHA(M) 0703126 From 03/2017 to 5/2017 (03 m x ₹150= ₹450) 450 BS Kiran Kumar Driver 0736996 From 03/2017 to 01/2018 (11 m x ₹150= ₹1650.) 1650 B.Mariyamma Sweeper 0734113 From 03/2017 to 01/2018 (11 m x ₹150= ₹1650.) 1650 T.Venkateshwarlu Cleaner 0703093 From 03/2017 to 01/2018 (11 m x ₹150= ₹1650.) 1650 A.Sudhakar Field Worker 0703124 From 03/2017 to 01/2018 (11 m x ₹150= ₹1650.) 1650 Y.Anjaiah Field Worker 0703302 From 03/2017 to 01/2018 (11 m x ₹150= ₹1650.) 1650 T.Suseela Field Worker 0730910 From 03/2017 to 01/2018 (11 m x ₹150= ₹1650.) 1650 K.Sundeep Field Worker 0745263 From 03/2017 to 01/2018 (11 m x ₹150= ₹1650.) 1650 K.SamuelSilvaster Field Worker 0734017 From 03/2017 to 01/2018 (11 m x ₹150= ₹1650.) 1650

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MPHC Tangutur K.Pethuru OS 0750017 From 03/2017 to 01/2018 (11 m x ₹34= ₹374.) 374 MV Ramaniah APMS 0731230 From 03/2017 to 01/2018 (11 m x ₹34= ₹374.) 374 G.Ravi Kumar MPHS(M) From 06/2017 to 01/2018 (7 m x ₹150= ₹1050.) 1050 PHC Ammanabrolu D.Nageswara Rao MPHEO 0700412 From 03/2015 to 01/2018 (35 m x ₹100= ₹3500.) 3500 J.Venkataratnam OS 0748914 From 07/2016 to 01/2018 (19 m x ₹100= ₹1900.) 1900 District TB Control Centre Ongole T.Venkateswarlu MPHS(M) 0730741 From 03/2017 to 05/2017 (3 m x ₹50= ₹150.) 150 G.Ravi MPHS(M) 0631749 From 03/2017 to 01/2018 (11 m x ₹100= ₹1100.) 1100 A.Sambaiah MPHS(M) 0635203 From 03/2017 to 01/2018 (11 m x ₹100= ₹1100.) 1100 Ch.Chakravarthi R.G 0704507 From 03/2017 to 01/2018 (11 m x ₹50= ₹550.) 550 T.Ramesh Kumar MPHS 0801982 From 03/2017 to 01/2018 (11 m x ₹34= ₹ 374.) 374 N.Sureshini OS 0700407 From 03/2017 to 01/2018 (11 m x ₹100= ₹1100.) 1100 B.Sharmila OS 0725925 From 03/2017 to 01/2018 (11 m x ₹50= ₹550.) 550 G.Prasad OS 0736418 From 03/2017 to 01/2018 (11 m x ₹100= ₹1100.) 1100 N.Venkatakrishna MPHS(M) 0703116 From 06/2017 to 01/2018 (8 m x ₹100= ₹800.) 800 PHC Vemulapadu Sk.AbdulJaleel MPHEO 0741440 From 03/2017 to 01/2018 (11 m x ₹34= ₹ 374.) 374 D.Dharma Rao OS 0743164 From 03/2017 to 01/2018 (11 m x ₹100= ₹1100.) 1100 NV Krishna Reddy MPHS(M) 0706183 From 03/2017 to 01/2018 (11 m x ₹100= ₹1100.) 1100 B.Srinivasulu MPHA(M) 0706183 From 03/2017 to 01/2018 (11 m x ₹100= ₹1100.) 1100 B.Ch.Balakotaiah MPHA(M) 0703306 From 06/2017 to 01/2018 (8 m x ₹150= ₹1200.) 1200 V.Ramamohan MPHA(M) 0720288 From 06/2017 to 01/2018 (8 m x ₹150= ₹1200.) 1200 M.Raghavendra Rao MPHA(M) 0703126 From 06/2017 to 01/2018 (8 m x ₹150= ₹1200.) 1200 P.Venugopal MPHS(M) 0706185 From 06/2017 to 01/2018 (8 m x ₹100= ₹800.) 800 PHC Pothararam Srinivasa Rao MPHA(M) 0739466 From 0632017 to 01/2018 (11 m x ₹100= ₹1100.) 1100 PHC Kothapatnam B.Krishna MPHS(M) 0702643 From 03/2017 to 01/2018 (11 m x ₹34= ₹ 374.) 374 MPHC SN Padu A.Yellamanda Rao MPHS(M) 0606369 From 03/2017 to 01/2018 (11 m x ₹150= ₹ 1650.) 1650 STO, Yellamanchili S.AppalaRaju OS 234670 From 01/2015 to 02/2018 (38 m x ₹100= ₹3800) 3,800 3,33,677

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Annexure-3.6.3 Statement of excess paid leprosy allowance (As referred to in Para 3.6.4 )

DTO Kakinada Name of the Govt.Servant Period No. of months Total ( ₹) Dr.M.Pavan Kumar 4/2015 to 8/2016 17 X ₹ 650/- 11,050 Addl.DM&HO 9/2016 to 8/2017 12 X ₹ 700/- 8,400 DTO Guntur Dr.R.Ramesh 9/2015 to 11/2015 3 X ₹650 1,950 DM&HO 12/2015 to 7/2017 20 X ₹700 14,000 TOTAL 35,400

Annexure-3.6.4 Statement of excess paid HRA (As referred to in Para 3.6.5) Sl ID Due Drawn Amount Name of the Govt. Servant DDO No Number % % ₹ STO Sattenapalli 1 M. Dhana Lakshmi, MAO 0640451 14.5% 20% 35,413 ADA(R),Sattenapalli 2 R. SwamyNaik, AEO 0640445 14.5% 20% 1,56,880 STO Chirala 3 P. Koteswara Rao, SGT 0721566 MEO, Parchur 12% 14.5% 30,431 STO Venkatagiri 4 A. Hemalatha, CAS 0837908 PHC, Dakkiliwas 12% 20% 6,934 Total 2,29,658

Annexure-3.6.5 Particulars of payment of inadmissible Additional House Rent Allowance paid at STO/DTOs. (As referred to in Para 3.6.6)

No.of Excess Sl.No Name and Desg Period Amount Mnts ( ₹) STO Tanuku 1 G Sivaji, MNO, PHCAttili 8/2017 to 1/2018 6 1040/- 6,240 2 A Dheerendranath, MNO THW, Tanuku 7/2017 to 1/2018 7 1040/- 7280 STO Nidadavolu 3 YellaYesuratnamMNO, Community Health Centre, 7/2015 to 2/2016 8 1000/- 8,000 Nidadavolu 3/2016 to 1/2018 23 2000/- 46,000 4 L Srinivasa RaoMNO, Primary Health Centre, 1/2015 to 6/2015 6 922/- 5,532 Markondapadu 7/2015 to 1/2016 7 1000/- 7,000 2/2016to 1/2018 24 2000/- 48,000 STO Tadapalligudem 5 D Subrahmanyam, MNO 0416935 Primary 6/2017 to 1/2018 8 2000/- 16,000 Health Centre Chebrolu STO Palamaner 6 Primary Health Centre, Baireddipalli, Chittoor 1/2015 to 3/2016 15 1000/- 15,000 Dist. 4/2016 to 5/2017 14 2000/- 28,000 7 Primary Health Centre, Palamaner, Chittoor Dist. 6/2017 to 2/2018 9 2000/- 18,000 DTO Kadapa 8 THL (WARD) GH, RIMS, Kadapa 6/2017 to 2/2018 9 2000/- 18,000 9 3/2015 to 6/2015 4 824/- 3,296 THL (WARD) GH, RIMS, Kadapa 7/2015 to 11/2015 5 1000/- 5,000 12/2015 to 5/2017 6 2000/- 12,000 10 MO, PHC, Akkapalli, Kadapa 6/2017 to 2/2018 9 2000/- 18,000 Total 2,61,348

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Annuxure-3.6.6 Statement showing incurring of expenditure without Budget provisions (As referred to in Para 3.6.7) S No DDO Code Designation HOA Budget Expenditure Balance ( ₹) DTO Guntur 1 6010203002 DY Director Fisheries GNT 2405001031114310312 47,21,000 2,07,28,000 -1,60,07,000 2 2515001970004110113 0 78,63,518 -78,63,518 3 2515001970004310314 0 72,01,000 -72,01,000 6010903023 MO PHC Venigendla 4 2515001970004310313 0 58,09,825 -58,09,825 5 2515001970004310312 0 1,26,800 -1,26,800 6 6010102002 DD JDA Guntur 2401007891161330000 66,42,500 71,23,507 -4,81,007 7 6012402025 HWO GSWCBHNagarampalem GNT 2225012770007230000 4,38,500 6,82,915 -2,44,415 8 6010304004 DR KVK SANA COL GNT 2202031040006310311 5,77,000 7,72,773 -1,95,773 9 6010308002 Dist Vocational EDN OFFI GNT 2202031040004310311 1,564 1,69,607 -1,68,043 10 6010307002 PRL S.S.N.O.C,Brodipet,Guntur 2202031040006310311 6,45,950 6,80,682 -34,732 11 2210031030004110114 6,578 32,400 -25,822 6010903008 MO PHC Katrapadu 12 2210061010004110114 3,158 8,100 -4,942 13 6010903017 MO PHC Pedapalakaluru 2210061010004110114 3,158 13,500 -10,342 14 6010903007 MO P H C Muttluru 2210031030004110114 6,578 10,800 -4,222 STO Badvel 15 12020307001 Prl.Govt.Jr.COL.Porumamilla 2202031030004010018 80,000 7,44,660 -6,64,660 16 12020702001 S T O.BADVEL 2054000970003130132 12,000 61,800 -49,800 17 12022302002 TAHASILDAR, 2015001060005130132 0 12,000 -12,000 18 BADVEL 2015001060005210211 0 12,000 -12,000 19 12022302007 TAHASILDAR, 2015001060005130132 0 12,000 -12,000 20 PORUMAMILLA 2015001060005210211 0 12,000 -12,000 21 12022702001 CDPO,ICDS, PORUMAMILLA 2235021021205110114 14,700 1,06,600 -91,900 22 12022702002 CDPO,ICDS PROJ.,BADVEL 2235021021109280283 27,23,736 54,93,887 -27,70,151 STO Martur 23 2054000970003130133 0 6,339 -6,339 24 7100702001 2210031030004110114 6,024 11,700 -5,676 25 2210061010004110114 2,962 32,400 -29,438 26 2210031030004110114 6,024 63,000 -56,976 7100903004 27 2210061010004110114 2,962 41,400 -38,438 28 7100903005 2210031030004110114 6,024 25,200 -19,176 29 7102202003 2515001970004110114 2,471 3,000 -529 STO Sattenapalli 30 2401001051107300000PVN 50,000 2,00,000 -1,50,000 31 2401001091111300000PVN 6,44,000 21,07,347 -14,63,347 32 ADA(R) Sattenapalli 2401007891108300000PVN 2,83,000 10,24,732 -7,41,732 33 6150102001 2401007961164300000PVN 42,000 2,58,933 -2,16,933 34 6150102002 ADA(R) Krosuru 2401001051107300000PVN 40,000 1,60,000 -1,20,000 35 6150302012 Govt Poly Krosur 2203001050004300000 1,50,000 5,76,868 -4,26,868 36 MO GAD Makkane 2210041010004300000 27,600 1,10,400 -82,800 37 2230010010003110114 150 2,000 -1,850 6151503001 AsstLabour Officer Sattenapal 38 2014001050004020022 0 20,300 -20,300 39 2205000011101500503PVN 1,15,000 2,30,000 -1,15,000 6152202002 MDO MPP Krosuru 40 2515001970004110114 3,711 8,100 -4,389 41 6152202003 MDO MPP Medikonduru 2515001970004110114 3,711 8,100 -4,389 42 6152202004 MDO MPP Muppalla 2515001970004110114 3,711 6,000 -2,289 43 6152301001 MRO Atchampet 2053000940012110114 1,380 30,650 -29,270 STO Narasaraopet 44 2210031030004110114 6,578 18,000 -11,422 6100903015 MO,PHC,K.Konda 45 2210031030004110114 3,158 27,000 -23,842 46 6101503001 Asst.Insp.ofLabour ,N.Peta 2230010010003110114 742 22,000 -21,258 47 2235021010003130132 0 6,000 -6,000 48 2235021010003230000 0 72,058 -72,058 49 6102703001 Warden,GHB,N.Peta 2235021010003280284 0 1,,920 -1,920 50 2235021011103230000 0 1,37410 -1,37,410 51 2235021011103500504 0 12,353 -12,353 52 2235021010003130132 0 3,000 -3,000 53 2235021010003210212 0 3,000 -3,000 54 6102703002 Matron,GHH,CH.Gundla 2235021010003230000 0 88,830 -88,830 55 2235021010003250000 0 22,940 -22,940 56 2235021010003500504 0 2,796 -2,796 Total 1,72,77,630 6,30,22,150 -4,57,44,520

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Annexure-3.6.7 Statement of missing cheques in PD Accounts (As referred to in Para 3.6.9)

Municipality PD Municipality PD Account,Markapur VI Addl. Dist. Sessions Account, Judge,Markapur Vinukonda SL. Cheque No SL. Cheque No SL. Cheque No SL. Cheque No 1 6796 10 10713 23 10911 36 10341 2 15665 11 10714 24 10912 37 10342 3 14330 12 10715 25 10913 38 10343 4 14331 13 10716 26 10914 39 10344 5 14332 14 10717 27 10915 40 10345 6 14333 15 10718 28 10916 41 10346 7 14335 16 10719 29 10917 42 10659 8 14336 17 10720 30 10918 43 10660 9 14337 18 10721 31 10919 44 10661 19 10722 32 10920 45 10662 20 10723 33 11488 21 10909 34 11493 22 10910 35 11494

Annexure-3.6.8 Particulars of payment of inadmissible DA, RA and SCA to contract employees at STO, Chintapalli (As referred to in Para 3.6.10)

Name of Employees Designation Period of drawl Amount in Sri/Smt ₹ PHC Tajangi DA,SCA,AHRA From 01/2015 to 05/2015 @ 18,378 1377/- (5 m x 1377= 6885 K.Ch.Malleswara Rao MPHS(M) ₹ ₹ SCA,AHRA from 06/2015 to 02/2016 @ ₹1277/- (9 m x ₹1277=11493 DA,SCA,AHRA From 01/2015 to 05/2015 @ 18,378 1377/- (5 m x 1377= 6885 K.Manmadha Rao MPHS(M) ₹ ₹ SCA,AHRA from 06/2015 to 02/2016 @ ₹1277/- (9 m x ₹1277=11493 DA,SCA,AHRA From 01/2015 to 05/2015 @ 18,378 1377/- (5 m x 1377= 6885 T.SatyaBabu MPHS(M) ₹ ₹ SCA,AHRA from 06/2015 to 02/2016 @ ₹1277/- (9 m x ₹1277=11493 DA,SCA,AHRA From 01/2015 to 05/2015 @ 18,378 1377/- (5 m x 1377= 6885 G.Ramana MPHS(M) ₹ ₹ SCA,AHRA from 06/2015 to 02/2016 @ ₹1277/- (9 m x ₹1277=11493 DA,RA,SCA,AHRA From 01/2015 to 08/2015 @ 16,642 1547/- (8 m x 1547= 12376 E.NookaRatnam MPHA(F) ₹ ₹ RA,SCA,AHRA from 12/2015 to 02/2016 @ ₹1422/- (3 m x ₹1422=4266 Total ₹90,154

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Annexure-3.6.9 Details of irregular payments of Honorarium to the contract supervisors (As referred in para 3.6.11)

Amount drawn Sl. No. of Contract Name of the Sub Treasury during 2013-14 No. Supervisors ( ₹) West Godavari District 1. Dist. Treasury Eluru 13 1290485 2. Sub Treasury Akividu 03 368855 3. Sub Treasury Bhimavaram 02 405495 4. Sub Treasury Bhimadole 07 582920 5. Sub Treasury Jangareddygudem 04 504000 6. Sub Treasury Kovvuru 04 349194 7. Sub Treasury Narsapuram 01 79597 8. Sub Treasury Palakole 02 189000 9. Sub Treasury Tadepalligudem 09 850500 10. Sub Treasury Tanuku 06 567000 Nellore District 11 Dist. Treasury Nellore 03 199500 12 Sub Treasury Atmakur 05 262838 13 Sub Treasury Buchi 01 63000 14 Sub Treasury Gudur 06 357000 15 Sub Treasury Indukurpet 03 189000 16 Sub Treasury Kota 03 220500 17 Sub Treasury Kavali 10 420000 18 Sub Treasury Kovuru 02 157500 19 Sub Treasury Podalakur 06 252000 20 Sub Treasury Sullurpet 04 210000 21 Sub Treasury Udayagiri 04 252000 22 Sub Treasury Venkatagiri 04 294000 23 Sub Treasury Vinjamur 01 441000 Vizianagaram District 24 Sub Treasury Bhogapuram 07 504017 25 Sub Treasury Bobilli 12 1101145 26 Sub Treasury Cheepurupalli 06 407226 27 Sub Treasury Kurupum 03 346162 28 Sub Treasury Nellimarla 08 361402 29 Sub Treasury Parvathipuram 03 85694 30 Sub Treasury Salur 03 336000 31 Sub Treasury S.Kota 04 161226 32 Sub Treasury Therlam 06 336000 Krishna District 33 Dist. Treasury Machilipatnam 02 365581 34 Sub Treasury Bantumilli 01 227400 35 Sub Treasury Gannavaram 03 336225 36 Sub Treasury Jaggaiahpet 02 237435 37 Sub Treasury Kaikaluru 05 646595 38 Sub Treasury Mylavaram 05 506370 39 Sub Treasury Nandigama 08 807480 40 Sub Treasury Pamarru 04 729136 41 Sub Treasury Vissannapeta 04 459291 42 DTO Vijayawada (West) 08 902354 Total 197 17362123

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Annexure-3.6.10 Statement of Safe Custody Articles lying in the Strong Room for more than 3/10 years (As referred in para 3.6.14)

Name of the No. of No. of Sl.No Sl.No Name of the DTO/STO DTO/STO Articles Articles 1 DTO Chittoor 136 18 DTO Eluru 38 2 STO Tirupathi 12 19 STO Narsapuram 04 3 STO Guntur 159 20 STO Palakole 01 4 STO Tenali 21 21 STO Bhimavaram 04 5 STO Kakinada 27 22 STO Tadepalligudem 04 6 STO Alamuru 3 23 STO Palamaneru 03 7 STO Rayachoti 7 24 DTO Kadapa 76 8 DTO Ananthapur 37 25 STO Kadapa 62 9 STO Ananthapur 26 26 DTO Machilipatnam 92 10 STO Penugonda 5 27 STO Bandar 09 11 DTO Guntur 59 28 DTO Nellore 30 12 STO Vinukonda 20 29 STO Guduru 03 13 STO Narasaraopet 29 30 DTO Ongole 131 14 STO Chilakaluripet 3 31 STO Ongole 04 15 STO Bapatla 29 32 DTO Vizianagaram 15 16 STO Gurajala 13 33 STO Yelamanchili 22 17 STO Chirala 1 Total 1085

Annexure-3.6.11 Details of non-obtaining of strong room fitness certificate (As referred to in Para 3.6.15)

Sl Name of the District Sl Name of the District No Treasury/Sub Treasury No Treasury/Sub Treasury 1 DTO Chittoor 10 STO Srikalahasti 2 STO Chittoor 11 STO Tirupati 3 STO Bangenpadu 12 STO Thottembedu 4 STO Chandragiri 13 STO Tenali 5 STO Kuppam 14 STO Bapatla 6 STO Pakala 15 STO Chilakaluripet 7 STO Palamaner 16 STO Mangalagiri 8 STO Piler 17 STO Tenali 9 STO Puttur 18 STO Chirala

Annexure-3.6.12 Details of unused stamp accountin two Districts (As referred in para 3.6.16) Name of DTO Value in ₹ DTO Nellore Non-moving Judicial and Non-judicial Stamps of different denominations 114,85,11,344-00 Hundi stamps 3,44,62,462-00 Revenue stamps 5,22,000-00 A.P. Advocate &Teir Clarks Welfare Stamps 6,77,700-00 Govt of India insurance balance 35,98,367-00 DTO Kadapa India insurance stamps 1,71,81,296-00 Special adhesive stamps 53,94,082-75 Judicial higher stamps 52,82,370-00 Judicial lower stamps 18,05,353-00 Total value of unused stamps 121,74,34,974-75

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Annexure-3.6.13 Details of inordinate delay in processing the bills (As referred to in Para 3.6.18)

Sl.No District Name of STO No.of Bills pending Delay range (in days) 1 Markapur 19 51-132 2 PRAKASAM Yerragondapalem 108 31-168 3 Martur 53 52-157 4 Chirala 53 57-163 5 DTO Guntur 125 100-138 6 Chilakaluripet 48 34-84 7 GUNTUR Gurazala 15 35-156 8 Bapatla 54 57-165 9 Narasaraopet 21 44-143 Total 496

Annexure-3.6.14 Showing minus balances in LOC (As referred in Para 3.6.19) S Balance Existing LOC PD Account Name DDO Code HOA no (in ₹) (in ₹) (as of now) Dist Judge, Machilipatnam, Krishna 1 5011603002 8443001040001000000 53,225,570 -182,175,522 Dist SubJudge, Machilipatnam, Krishna 2 5011603003 8443001040001000000 37,398,667 -31,781,826 Dist 3 O R Machilipatnam 5011603008 8443001060001000000 4,514,695 -12,020,764 Prl. Dist. Munsif Judge, 4 5011603004 8443001040001000000 7,829,255 -10,987,192 Machilipatnam, Krishna Dist Dist Comsumer Forum, PRDT, 5 5010602003 8443001160008000000 200,350 -19,52,975 Machilipatnam Dist Legal Services Authority, 6 5010307005 8443001060001000000 1,868,058 -90,84,155 SECY, Machilipatnam Dist Judge, Machilipatnam, Krishna 7 5011603002 8443001040001000000 53,225,570 -182,175,522 Dist Sub Judge Machilipatnam, Krishna 8 5011603003 8443001040001000000 37,398,667 -31,781,826 Dist 9 O RMachilipatnam 5011603008 8443001060001000000 4,514,695 -12,020,764 Prl Dist Munsif Judge, 10 5011603004 8443001040001000000 7,829,255 -10,987,192 Machilipatnam, Krishna Dist Dist Comsumer Forum, PRDT, 11 Machilipatnam 5010602003 8443001160008000000 200,350 -19,52,975

Dist Legal Services Authority, 12 5010307005 8443001060001000000 1,868,058 -90,84,155 SECY, Machilipatnam -473,930,608

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Annexure-4.1 Replies not received for outstanding Audit Objections (As referred in Para 4.1)

Sl.No. Year NO.of Objections Objection amount in ₹ 1 2014-15 3 4008 2 2015-16 92 450745 3 2016-17 108 1201773 4 2017-18 62 2308231 TOTAL 265 3964757

Annexure-4.2 Short/Non Deduction of Income Tax (As referred in Para 4.2 ) S. DDO No.of Objection S. DDO No.of Objection No. MH Code cases Amount No. MH Code cases Amount 1 2015 1701025 2 79475 21 2220 0802002 1 17456 2 2029 2302021 2 16648 22 2225 1002032 1 52056 3 2030 2308001 1 1008 23 2225 2401001 1 52500 4 2040 2303001 3 24143 24 2225 2403001 1 9600 5 2052 1014073 3 394835 25 2225 2503002 1 62600 6 2052 1605001 1 5999 26 2225 2810001 1 84640 7 2052 1701011 1 3585 27 2235 0704001 1 18899 8 2052 1701025 2 32146 28 2235 2401003 3 8655 9 2052 1701038 1 14000 29 2235 2701001 2 178017 10 2052 1701093 1 39741 30 2235 2703001 1 4869 11 2055 1002014 6 414984 31 2245 1701023 1 1036 12 2055 1002015 7 81236 32 2245 1701099 2 58800 13 2055 1002028 1 24000 33 2250 2307001 1 7001 14 2058 1004006 1 5200 34 2251 1701015 2 99815 15 2059 2602001 2 13231 35 2251 1701031 2 15750 16 2070 1701021 1 15440 36 2853 1307001 3 14911 17 2070 1701025 2 715520 37 3451 1701024 1 16305 18 2202 0309001 1 21315 38 3452 1701050 1 1491 19 2210 0908001 3 572491 39 4250 1701085 5 158280 20 2211 0904002 1 1380 40 4250 1701099 1 40000 Total 74 3379058

Annexure-4.3 Annexure-4.4 List of Short/Non Levy of Goods & Service Tax cases Short/Non Deduction of Professional (As referred in Para 4.3) Tax at Source (As referred in Para 4.4 ) S. DDO No.of Objection S. DDO No.of Objection No. MH Code cases Amount ( ₹) No. MH Code cases Amount ( ₹) 1 2011 1701026 3 354873 1 2029 2302001 1 2800 2 2052 1701025 1 138712 2 2210 0902022 1 175350 3 2055 1002015 2 21374 3 2403 0202001 1 24000 4 2210 0908001 1 137882 TOTAL 3 2,02,150 5 2220 0802002 1 172920 6 3456 0602013 1 10562 TOTAL 9 836323

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Annexure-4.5 Annexure-4.6 List of Excess Payment of Leave Encashment cases List of Excess Payment of TA Bills (As referred in Para 4.5) (As referred in Para 4.6) Objection S. DDO No.of Objection S. DDO No.of Amount No. MH Code cases Amount ( ₹) No. MH Code cases ( ₹) 1 2059 2602001 1 123290 1 2055 1002015 4 41148 2 2071 0331001 1 34650 2 2055 1002029 2 17784 3 2071 0907003 1 1278 3 2056 1014084 1 3360 4 2071 1305005 1 8400 4 2217 1803001 1 2500 5 2071 1502001 1 23380 5 2405 0203001 1 1500 6 2071 1701015 1 7661 6 2406 0402010 1 3630 7 2071 2302021 1 15199 7 4250 1701085 1 1000 TOTAL 7 213858 TOTAL 11 70922

Annexure-4.7 List of Excess Payment of Medical Reimbursement cases (As referred in Para 4.7) S. DDO No.of Objection No. MH Code cases Amount ( ₹) 1 2210 0908001 1 25000 2 3456 0602013 1 23085 3 3451 1701028 1 73475 TOTAL 3 121560

Annexure-4.8 List of Short/Non Recovery of GPF cases (As referred in Para 4.8) S. DDO No.of Objection S. DDO No.of Objection No. MH Code cases Amount ( ₹) No. MH Code cases Amount ( ₹) 1 2029 2302021 1 10739 16 2215 2203004 1 22560 2 2039 2304001 1 11208 17 2220 0802002 1 6320 3 2039 2304002 2 3276 18 2225 2402001 1 22885 4 2052 1701025 1 14722 19 2230 1502005 1 8580 5 2055 1002015 1 14007 20 2251 1701006 1 1880 6 2055 1002034 1 6946 21 2251 1701027 1 1350 7 2055 1002035 2 7826 22 2403 0202001 3 3447 8 2059 2602001 2 8104 23 2403 0202024 1 5155 9 2202 0304088 1 3325 24 2406 0402010 2 25580 10 2202 0307001 2 10830 25 2515 2202003 2 3737 11 2202 0308001 1 23892 26 2515 2203001 1 1687 12 2210 0308001 1 6802 27 2851 1306001 1 4185 13 2210 0902013 3 18521 28 2853 1307001 1 1500 14 2210 0905001 1 8473 29 4215 2602002 1 6802 15 2215 1804002 1 2880 30 4250 1701085 1 7878 TOTAL 40 275097

Annexure-4.9 List of Short/Non Recovery of APGLI cases (As referred in Para 4.9) S. DDO No.of Objection S. DDO No.of Objection No. MH Code cases Amount ( ₹) No. MH Code cases Amount ( ₹) 1 2052 1605001 1 3550 14 2220 0802002 1 7550 2 2052 1701025 1 2900 15 2225 2401001 1 4400 3 2052 1701038 2 23940 16 2250 2307001 1 7075 4 2055 1002014 1 17225 17 2405 0203001 1 1575 5 2055 1002015 3 160679 18 2406 0402010 1 5100 6 2055 1002027 1 9325 19 2406 0402011 1 600 7 2055 1002028 1 4500 20 3054 2602001 2 10495 8 2055 1002029 2 11800 21 3451 1701013 1 18750 9 2055 1002031 1 15705 22 3451 1701022 1 1400 10 2055 1002035 1 10275 23 3451 1701055 1 4935 11 2202 0308001 2 15500 24 4215 2602002 1 5900 12 2202 0314001 1 650 25 4250 1701085 2 10800 13 2215 1804002 1 3150 TOTAL 32 357779

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Annexure-4.10 List of other excess payments and short/non recoveries cases (As referred in Para 4.10) S. DDO No.of Objection S. DDO No.of Objection No. MH Code cases Amount ( ₹) No. MH Code cases Amount ( ₹) 1 2013 1701010 1 5000 9 2055 1002003 9 1007934 2 2013 1701014 1 5000 10 2055 1002015 1 3592 3 2013 1701015 1 65226 11 2070 1701021 1 15091 4 2013 1701018 2 10000 12 2202 0303001 1 43176 5 2013 1701034 1 2000 13 2210 0907003 1 583881 6 2013 1701038 1 5000 14 2210 0908001 1 323064 7 2029 2301005 1 94885 15 2225 1014088 1 75050 8 2030 2308001 1 1440 16 4055 1002003 2 1158005 TOTAL 26 3398344

Annexure-4.11 List of Misclassification cases under various heads (As referred in Para 4.11(a) )

Major DDO No. of Misclassified Major DDO No. of Misclassified S.No. Head Code Cases Amount ( ₹) S.No. Head Code Cases Amount ( ₹) 1 2029 0906001 1 476000 20 2202 0308001 2 52446368 2 2029 2302021 2 208190 21 2205 0306001 1 3841425 3 2040 2303001 1 1089054 22 2210 0902013 1 18528334 4 2041 2603001 1 11146740 23 2210 0908001 1 7700920 5 2052 1014073 1 5500 24 2225 2401001 3 2389527 6 2052 1701011 1 424800 25 2225 2503002 1 738680 7 2052 1701093 1 677944 26 2235 2701001 4 5240846 8 2055 1002003 1 709506 27 2245 1701099 1 2270000 9 2055 1002013 1 224210 28 2250 2307001 2 375589 10 2055 1002014 6 2276102 29 2403 0202024 1 5000 11 2055 1002015 2 406581 30 3055 1701018 1 295000000 12 2055 1002027 1 14900 31 3435 0401001 1 77196 13 2055 1002028 1 19880 32 3456 0602014 1 6811865 14 2055 1002029 1 74897 33 4055 1002019 2 3255581 15 2055 1002030 2 227270 34 4070 2302011 1 1864345 16 2055 1002034 1 74522 35 4250 1701085 1 163741 17 2055 1002036 1 222236 36 4860 1701013 1 20000000 18 2070 10701025 1 370000 37 5475 1401002 1 76787 19 2070 1701025 1 4080000 TOTAL 53 443514536

Annexure-4.12 List of Misclassification cases under Minor Head 800 (As referred in Para 4.11 (b)) S. DDO No.of Objection S. DDO No.of Objection No. MH Code cases Amount ( ₹) No. MH Code cases Amount ( ₹) 1 2013 1701025 1 216000 8 2225 2810001 1 600000 2 2029 2302021 1 1546171 9 2403 0202001 2 6827392 3 2056 1014084 3 5691239 10 2801 0501001 1 502259750 4 2220 1701053 1 2276043 11 3451 1401002 1 6277600 5 2225 1002032 1 1765805 12 3454 2002002 2 1656938 6 2225 2401001 1 4275000 13 5475 1401002 2 140539 7 2225 2403001 2 154000000 TOTAL 19 687532477

Annexure-4.13 List of Misclassification cases under Minor Head 500 (As referred in Para 4.11 (c)) S. DDO No.of Objection No. MH Code cases Amount ( ₹) 1 2070 1701021 1 53,91,210

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Annual Review Report-2017-18

Annexure-4.15 Annexure-4.14 List of misclassifications under Revenue Head List of misclassifications under capital expenditure of Account (As referred in Para 4.12 ) (As referred in Para 4.13 ) S. DDO No.of Objection S. DDO No.of Objection No. MH Code cases Amount ( ₹) No. MH Code cases Amount ( ₹) 1 2055 1002019 1 3255581 1 2014 1701014 1 175000000 2 2055 0302003 2 2.2500 2 2203 0302003 1 122700000 TOTAL 3 3538381 TOTAL 2 297700000

Annexure-4.16 List of Want of Information/Details/Documents and Procedural Lapses (As referred in Para 4.14 ) Major No. of Major DDO No. of S.No. Head DDO Code Cases S.No. Head Code Cases 1 2011 1701025 1 52 2210 1701034 1 2 2011 1701026 13 53 2217 1701031 1 3 2013 0501001 1 54 2220 0802002 3 4 2013 1701008 1 55 2225 1002032 1 5 2013 1701010 4 56 2225 2401001 9 6 2013 1701011 2 57 2225 2403001 2 7 2013 1701012 1 58 2225 2810001 4 8 2013 1701013 2 59 2235 0704001 1 9 2013 1701014 1 60 2235 1704001 1 10 2013 1701018 3 61 2235 2201001 1 11 2013 1701025 3 62 2235 2207001 4 12 2013 1701027 2 63 2235 2701001 3 13 2013 1701032 3 64 2236 2701001 10 14 2013 1701033 1 65 2245 1701099 2 15 2013 1701034 2 66 2250 2307001 1 16 2013 2001001 1 67 2251 1701045 2 17 2014 1701014 1 68 2401 0102006 1 18 2015 1701025 3 69 2403 0202001 3 19 2029 2301005 1 70 2405 0203001 1 20 2029 2302021 2 71 2425 0105001 2 21 2052 1014073 2 72 2505 2207001 2 22 2052 1605001 1 73 2515 2202003 1 23 2052 1701011 1 74 2515 2207001 2 24 2052 1701025 16 75 2700 1701021 1 25 2052 1701038 5 76 2801 0501001 2 26 2052 2001001 1 77 2851 1304001 1 27 2053 1701050 1 78 2852 1305005 1 28 2055 1002003 2 79 2853 1307001 2 29 2055 1002004 1 80 3053 0501001 1 30 2055 1002014 6 81 3055 1701018 2 31 2055 1002015 8 82 3425 2001001 1 32 2055 1002027 2 83 3451 1701018 1 33 2055 1002028 2 84 3451 1701093 4 34 2055 1002029 5 85 3451 2001001 6 35 2055 1002035 4 86 3451 2002002 1 36 2056 1014084 2 87 3452 1701050 1 37 2070 1005001 4 88 3452 2803001 3 38 2070 1701021 4 89 3454 1701096 1 39 2070 1701025 3 90 3475 1609001 1 40 2071 0803001 1 91 4055 1002003 9 41 2202 0202001 2 92 4055 1002014 1 42 2202 0303001 1 93 4055 1002019 1 43 2202 0304088 1 94 4070 2302021 1 44 2202 0307001 1 95 4215 2203004 2 45 2202 0308001 4 96 4220 0802002 1 46 2202 0331001 1 97 4250 1701085 6 47 2205 0306001 1 98 4250 1701099 1 48 2205 2802001 2 99 4515 2202003 1 49 2210 0902022 2 100 4860 1701013 1 50 2210 0906001 1 101 5475 1401002 1 51 2210 0908001 4 Total 251

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ERRATA

Para Annexure Para Page Page No. For Read No. No In 9 cases, short / non levy In 9 cases, short / non levy of Goods & Service Tax of Goods and Service Tax 4.3 42 118 amounting ₹ 83,623/- was amounting ₹ 8,36,323/- was made as detailed in made as detailed in Annexure-4.3 Annexure-4.3 Wanting Wanting information/ information/Details/ Details/ Documents and 4.14 43 121 Documents and procedural procedural lapses in 251 lapses in 253 cases as cases as detailed in detailed in Annexure-4.16 Annexure-4.16